Fi a - I i ________________________________________________________________________________________________ MotheresM WdauÃgheërm oail egos are cordlally lnvitute.write to thl department. Initiale onywili b. pubilshd with «ech question and'te *inswer se a moins 91 identification# tbut full n&me a" address mus, bS elven In «eh letter'. Write on one aide of paper oniy. AnsewSi8 wllleb MI10ild direCt If tamped amd uddressed nofl.opu leenciosOd. Addroe ait corrempondence fer this dep;rtmeiit te Mre. Helen Lowe 3 Weodbine Ave.. -Torento. Bellei-1. The. family of the. bride Trim off eruats and use butter tliat i8 issues the Invitations and announce- siightly softened. When making let- mente; thei latter are sent out to ail tuce sandwiches'do not trim off the friends of both bride and bridegrooml cruat until you insert the lettuce, then whomn they wish to know of the event; cut it off witb the crush. For fifings they should be mailed on the same day use cbopped nuts and lettuce, chicken the cerenaony is performed. 2. Ac- and lettuce, or chopped dates in browfl cording to an old superstition, a bride bYead, lettuce and mayonnaise, grated on her wedding - day shiould wear cheese, or minced ha'» and salad «"something old, uomething new, some- dressing in white bread. 3. The pro- thixng borrowed and something bine" to blem of keeping linen or lace table imure happiness. 3. It is usuai te centres from creaeing whena fot in use give a tee to each of the clergymen is happily solved by winding the'» who Officiate at a wedding, especially round long cardboard roils covered as the one who in te pronounce t.helIwith chintz. 4. To remove mildew benediction ie the rector of the church spots, wet the linen with boiling water, and is set as ide, as it were, in favor of wring dry; then dip in sour- milk, la>' an old friend. 4. The brde's father in sun and cover tbickly with sait. Or (or famil>') pays for the church de- a ppiy a raw apple crushed to a pulp corationg and for the carriages to and and mixed witb sait. 5. Burning sul- from the church. ln tact, the father phur in a rcyom wili disinfeet it stands ail the expenses except the thoroughiy. weddlng ring, the cIergyman's fee and Histrian-l. The Treaty of Lon- the bouquets for the bride and brides-,don, the -scrap of paper," as Von mnaids. These are ail paid for hy Bethmann-Hollweg called it, Wà S e uîgn- the bridegroom. ed on April 19, 1839, b>' Prussia, F. B. :-1. You can stir mixed paints France, Great Britain, Austria and more easiiy if the can ie kept stand- Russla. The Treaty of London de-J ing upside dowya for a few day. bef ore ciare&:-"Belgium '. . . . shail for'» opening. 2. Add a teaspoonfu! Of an înd4pendent and perpetually neil- Epsom saits to each gallon of watertral State." The implications of per- when washing colored materials and petual neutrality are well summed up the colore will ot fade or run. 3. It in "A Short History of Beigluin" by le a good plnn, when using a recipe for Leon Van Der Essen, at page 169. the firbt tinie, to write ý,n the margin Permanent neutrality is establiahed the amount it makes or the number flot so much for'-the peace of the coun- that it will serve, as a guide in the try concerned as for the maintenance future. of peace between other countries. Summer Girl-i. Try a "'planting" Theretore the violation of neutralized_ grame for your garden party. Cut, ground in a casus belli of the mont open fromn cardboard a number Of little'ar.d unmistakable sort. 2. The Germaris shovels and write on each a question, e all thbir country the Deutaches Reich, baving them ready before the party; or German Empire. By the "Ger- begine. Th olwnqusisar man confederation" do you mean the suit.able and& you can think up several'I Vresent empire? It consista of twenty- others: "When 1 planted a sweet ana six States, four kingdoms, six grand a bunch of grass, What Came up'l"Iduchies, five duchies, seven principal-! (Candytuft). "When I planted a wid iis he te iisan laeLr animl ad a~ovrngfortheandr aine. lit iii not a union of equals, what came up?" (Foxglove.) "When for nmre of the States enje; specific 1 platited in the afternoon what came powers not possessed by othera. Prus- up?" (Four o'ciock.) ."Wben I plant- iai most highly favored. The em- ed Boreas what came up?" (Snow-niaprrmetcrefrmbrroasos flakes.) "When i pianted Chanticleer tad ercuse of befr larerprel se ' wbat came up?" (Coxcomb.> "When 1 tion no change in the Constitution can' planted Romeo on a duli day what be made uFthout her consent. There leamerup?" (oe a a mesionandThe is no parliamentary government of the leadT rndseut achquetionandtheempire in the seiise, in which it exists firat one te answer receives the spade in Great Britain, for the Chancellor je' on which that question is written. A, net answerable to, the Reichstag, or, prize can be given to the one holding parliament, but enly to the ruler. B.' the greatest number of epades. 2., Aisne is pronounced 1ke "ain",. 4.; The guests on their arrivai should en-, Cuba, Haiti and Santo Domingo are' ter tbe house. Set aside a room for the West Indian republics. the boys and one for the girls. 3. The Standard Reder--. Probably the. pink frock wiii be quite the thing for cause cf poor resuits with spinacb la; the occasion. h.ifro ed .Vr fe hl Ilousekeeper.:-1. Paraffin that a bchas ero see.2.e r'o tte ad beoeunclean tbrough usaige in can-: uha o dsrî rwsu eb becanome evigma e land very attractive and useful woman. lt: ningand reaeving ay clened lil a matter et training. As a rul, and reused. Don't throw it away be1 uihetbsnt eeiiiefe cause dirt and traah have become mîx- punsa nt atur lket as. Mfchd epfedt ed with it. Many times paraffir c an pnaatrlieha.M hdpns be leaned with a brusb in cold water. upon yoear 0wn attitude towards ber. If thits doeu not remove ail the dirt; Aiways take for grartld that sbe la hbeat the paraffin to boiling and train golng te, do the right' thing. Neyer' It through two or three thîcknesses for a moment imagine that she wil of cheesecloth placed over a tunnel, or do wrong. Hld up igh ideals and a thin layer ot absorbent cotton over lot ber see that noble conduct le ex-, ene thlckneats ot cbeesecloth may bel pected et ber. Most ot us, young and -A ViTERNATIONAL LESSON JULY 29 Lepson V. God'u Gracious Invitation i Verse 1. Wter .. wne»..ml -The common drinks of the Orient-; boesymbolsetftthe materai and spiritual bleual ggs ,promised in tho preodlng chmptor. Alil Use.may bho ecirot froc 0g ail cont. Wherefoi'e do ye speud-Addresged oriiy tote en lu otLer lauda, e1speciall> in Bm- byloula., Many of tue'» hat acquired wVealth a&d dIýWed Ibtheustoms a"t -théreigio th à eu ou omeé. But, e ithe. opiio e. prephot, ail tue w~lthot~ Bbyxoi a'hot aatiafy lient, h. Ur 'elthe exiles te tutu teom1 te .disappo ing,"à U mattial t.lwug to tii.e ÃŽyment of the blessings of tih. M e f mteMa bletins bcou- ônl'2pn megwrýenorat6oti the comlng inte vital, persotial rois- t:Losip wlth J<shovai Je.818) a jsWoetaait tiat arienwhite, ce t-reorites Uke otites dlaiiIet ' udplnatuiieiaie tmLfhe os.me abor sad et frwhItewashIni am d odlenfv Cerol l m4eqta t.li **"drod Minéral piamenitthe aie a» unei b>'nt' peInt r4&ker*, çornblaed utS s gRant- 0 %mm mcgrsa est = aM Sure marches ef David-The lovneý* kindaess promhaed irrevoeably L David and to his dynasty (2 Sm. 7. 11-16). The noir covenant wil em- bdyail tiie essntial elomenta of the earîler pronm..and wlll b. as lA- rev cble as the eriier covenant, 4, 5. Comparnse» betireen David. a par l the. carler covenant, andthLe sean t lamela party ln the itew covenant. As David oceupiod a uniqule position. amont the nations ln bis dy, no Iame4l deatined teoecupy a unique positioân lathe 'future.A nation-Better, people. Forlgapea pies, uukuown to Imeracill 1Ick, osgerly te s ad te .Ieruae'» (Zeh. 8. 0-2). Glorifid-1e ibas ep- Pointed te larme! a gionleous positio. 6, 7. Only those wbot are t"ay unîted to Jehovait cm» become partait- ens ofet .glorlous promises, heace tue propiiet urgei-the indiffèrent and goti- leas to repent mnd tutu te Jebcyah. 8, 9 . le basis for the hope and tal ie s te Inspire, and, tora-' fore, for thse appeal te repenteuce.lMy thoughta. . . .your, tliughta-Me may sée. u in present condition no-1 thing but grta»nd for despair; Jéhova' am init lm q pOrtwely for r..m P- 10t 11. -Vlti-Tbm ereIno danter et the. divine pr Wmeieaa tustmted' Jebovai's !«'g l. vrd, w par-' Poses abido ftoyer. »..'t Wmm b g1 Imept for -i=*"dlt. un. or for le. cal cuatomora Who Unote.ia .g Ou" .atmr dlvérn, neVer wssh «P .y.s Ai1 sollod. EmJIveta m bnmsow 1 sar" ~ because vtwre b4Or-la- lasme a eae Met bafore glng loto cl ~is. Wasuni a dIs $My« *" d gmve lie natns.!gelet- of mm 01à ou ptng hbrughlm 1 e«Shen&. tir 'i eau to bhstored la oae' gasr thee rsralc . wü* ýIf a bole dy 1h n I AIt%!d Prfis~of The % (iIIam Dviescomyi 16 on -Bacon,' as Indlcated by Department of Labor t' be Five Cents -per- Pounfi,Untrue: Actual Profits .Ttoo=Thïirds of a Cent per Pound TR1E statement issued by the Departnient of Labor concerningý the business of The 'William Davies Company Limited has, been given widespread circulation throughout the country and' provoked public unrest. Whatever the technical wording othe report was, the effect ha&s been that the newspapers have published that ""the profits on Baconý alone" of this Company "for 1916" 'were about "five millions of' dollars." This interpretation of the official report is not -surprising. in view of certain statements that the Commissioner of the Cost of Living makes. The Commissioner is reported as saying that, "There were two individual cases of profiteering in 1916 and that, had these cases occurred since the passage of thc cost of livingý Order-in-Council, he would consider it bis duty to recommend that, the f acts be laid Meoire the Attorney-General for consideration as to their criminality." The situation created by such erroneous and damaging statements is serjous as emanatiw' from a Govern- ment officiai, fromn whom one iooks for not only accurate statements but correct conclusions., The William Davies Company, heing a private concern, bas fol- lowcd the practice of ail private corporations, except when it maade a bond issue in 1911, in that it bas not published -reports of its assets and liabilities or profit and lms. The present cireumstance, however, in which a Government Oflicial bas led the public to false conclusions, makes it advisable for this -Company, for both the public interest and its own-interest, to publish particulars of its business as well as point out the error of the statement of the Government Officiai. 3.45 per cent. The William Da,ýies Company has assets cf $l3,385,000 of which $3,865,000 le tied up in fixed investments. To provide the necessary tacilities fer the increased volume of' business the Company expcnded $750,000 in building8 and equipment during the year. Companies of other character present no more reasoniible statement of profit and loss based upon the investments made in the business. The Wiliam Davies Company offered te the Imperiai authorîties, as well as te the War Office Service (which represents the Imperial anthorities in Canada) te Cace the output cf it.s Pactory with respect te Bacon supplies, Canned I3eef and Pork and Beans at the service cf the authorities, on the basis of cost p lus an agreed percentage. Thesçe offers wert euccessively declined as the authorities evidently desired to purchase in the open market, and on this ais The William Davies Company han secured War Office business by open competitien with the world.% panies interpreted coid-sto~age produet as freczcr'~ pr-oduct only is evidenced by the aniallness or entire lack of figures on the Bacon list for smre Plants. indicating that rnany Firms did not subrnit statemeaats of their complete stocka, as did this Company. Arý Officiai of this Company pointed out this cold-storage distübction to Mr. O'Connor and Miss McKenna in Ottawa a few weeks ago, and the failure to make the distinction mter havi n had it pointeci eut eefidences iack of desire for accuracy of tise real information desircd.- It is true Thle William Davies Company. in 1916. exported 97,791,000 pounds of Bacpn. but we do net know bow the margin of 5.05 cents per peiind is arrived at by Mr. O'Connor. as there were ne figures tpjustif sucli a conclusion. The probabilities are that the gin ms rrived at by taking the average cost per pound of ncoming product froni the averaige selling price per pound ol outgoing produet. This rnay be rough way of estimati ~ the gross margin when dealing with smail figures, but b~en deaiing with figures the size ,,that Mr. O'Connor bas te deal with, a ver>' smail fraction cf a cent per pound of errer maltes a very Important difTcrence ln the total, and one must -bc careful te n-,ake ure that the outgoing prodoct is the » - me flnished merchanclise of the incoming produet reportceI on. Allowing it te Pau, frwever. as a reugh estimate, WC wish to point out-(irst)I-the lnquiry of the Conimissioner allowed oaly for incomileg freigbt and unioading charges. snd made ne provision wiatsoever for operating charges of ay kind, sucb as labor, curing niaterials, refrigeration, et cetera. Snch actual ch rges on the 077071,000 pounds experted wrre $1,162,OO-o 1.2 cents per peund. This amount covered & ailV re p te the point 'o! placing the Bacon on cars f.o.b. pcking-house. la addition te this was the actual ceet te land and scil this 97,791,000) punde in Eng- land nlter leaving the pacý_ing bouse, wbicb lnvoived char"e of 2.9 cents per pound -2,83,000 Thus 2.9 centf pet pound indndced iniand an,4 ocean freight. landing charges, wmr and marine insurance. cab es, and selliîng commission to agents. The. occan freight and i ar risk sione wouid niake up 2.4 cents of the charge of 2.! cents per pound. This 1.2 cents. plus 2.9. cents-e total o 4.1 cents-muet b. deducted fiOM Ur. OConnor's margin &OS5.0 cents per Pound. leaving a maIlçin ef .95 cents, or asiglabi less thau a cent per Pound. which stililibas to b. redujd because of the etrrerof premise snd because of furtber fietors which have te be considcre.d ta determine net profits», It la quite evident 4ome of the other packeta did net show selllng values la ti* country ini wbich the goda wrM The Comnpany does net challenge cither the legai or moral ight of thi. Govetii- Ment te, investigate business enterprases when public intereats directs such itn îývéÎtîgation should be made.- If an investigation of the packing and inat business ia ordcre4, the Com< ny will place ut the disposai of the Governmen~t Dot only the. data it w<u b.ruîe te supply under Order-in-Couneil directing that inquiry b. made, but wîil place the experlence of its offict'rs at the. disposai cf thé investigating cotnmittee, if it is considered they c' render a.ny service whieh mi be of value. The. Company bas net now- or at any time during the. fifty years of its operation-enyt'ýng to conceal in methýed opracticeocf cai N r on its husiness. I oes oever, ela;m the i. h~t ta duct its export buiness without abusive comment frein Govennmentcvi -evat-espe uy when the ronclusons dram I#rom thée data asked tor km. improperadf aise One o! Canadm's chief export industries i. the. placking business. Itisaessen lai toe iV. stock Indust.y. aud, aieng with otbeieport industries it maintaus the financial ôtability of this country, and ehouid, pmovidingr it in on a sound bu 's, receaVe eticouragemeut and net elanderous abuse. In\ view of tic pu-bli .ty eve te the. report of the. Commissioner on the cent of living, the Com ny deadsthie same publicity -in haviùg an officiai Governumnt, nvetigateo this report te determine the. truthfulness or untrutllfulnesa of its venduss We do net seek public corsideration as a company, but w« do say that unt fui officWia tatements, or staiements th.efeet of muet> i6 te creste un unt-âthi, Asfras Tise Wfllam Davier Contpasq ta e oersed Ws~ terssmie. ai m aphawd âatalenia Oî.uws psipprso ii r Toroto. J* 1 7the 1917 TH~ WII. Respecting the Report of the Comniissioner on the Cost of Livinmg@:- 1odapoedn nt rpr stefrssbie eb fiued la were iindefinite and arpblgnous, thus permitting wit.h- eut charge of evasien a varlety o! interpretatien as ta Use information reqnired. It îje us possible that of ail the figures subbmitted by the différent packers Usat ne two sets cf caste and sales prices are deterxnined at the same common point. It is this dificrence of interpretatie» cf wbat was reqnired that accounts for the difference of the aileged ..mrargin " made by the different companies. Common conclusions, however, have been drawn by the author o! tho report frein varying bases of prernises. The figures of the Egg busincss were snbmitted on the smc hais as Bacon, and slumilar deductioma must be made. (Second)-The ubove margin lii furtiier reduced la that the atithor o! -thl% inquiry singied eufthtei Bacon figures as an Item in wbich U e seliing price shows an alieged improper advance over est, but ho did net give nus credit for Use statements ef othet products, of which figures-were submîtted the selling prices o! which were under cost. The reason ot this was that throngh falinre te inquire the jDepartrnent entirely overloolced the fact that produet may coule i» as porýk and, through the. process of manufacture, go ont as Bacon or, lnaçaother Instance, enter the factor>' as beef and go eut in Use forai af canned aneats; for exatnple. nuch o! the product wbich caminl as park, and whicb was entered on the parkr sheet submitted to the Commissiner-abotit which h. makes ne mention-6was cured and left the fsctory in the. toran of Bacon, and mus, tlkercfom entered on the outgoing side o! thie Bacon sheet-4-the resuit as that the. Bacon sales are mncreased by thîs amaunt over the inceming stocks o! Bacon, andi, like- irise, the sheet showmng sales of porlu reduced b>' Use aunount that irent otinl the fern» cf Bacon. If-, the Departnt takes ane set of figures that show favorable tte ueoMpany, tbey sbeuld tabe another set of figures that show unfavorahle, as the. princi>le Ia cither case la Uce-sanie, ad failure todo se loks as If' tue author of tue repart wias- exercising more enthusiasmanu suound jndgment in bis investigations.- <Tird-!t la querled lu the. report, that " if the. margin et 8.47 cents," jalleged t6 bave b..» mde in1915, 919 as mats- factor>'. wby iras"It necessary te show hsereased maigin l 1916?1 Aseumlng again fer the. moment the mouness of the pretnises In asklsîg uah a questien baud onan erroneos «margin",itk iii b. feund that the. increased=MWr nischieT-l absobed lu lncreased ocean freight rates and wur rlsk i. suranceli Ilet mmcli apparenti>' the author cf the report was in ignorance. adversely affect the. live stock idustry cf thiscountry, which iseso valuab!. and essent ial a wealth-producing poes' andý, in the long run, are harmfüli te very peo le that the statement seeks to benet. e f, the pmssing out of existence of a ýcorporat1oi mach as The. William Davii Company, or if nationalization of paeking hoeues would materially- and péqr- manently redue. food ?ricea, then li vlew cf the presezat world tragedy itouglt to b. consuminated wîthout delay. Itii.fuct of the. intter isa, however, mtat with millions of people i Europe turniulg from producers int co;nmerabease" 0f the wmr, and the treanendous destruiction of food iprodut.cts -incident -te -"a". there is no remedy for. tih igh Drime of food whlesuch conditionIt.cep the. remcedy of thritt ami ncrease of p 1tion, Long bloe l-remaytlkcfa P Coutroller hI théUnited States or Canada The-"WilamDavies -ComjxtuY urlcd te Govenameut et, Qttstwae, la wriinn toappintjood Controller eth I upower to do ýwliat lihe,w itmant we reaIzed at thaLt tme the upward tendency in the. prive of Jood commoditi L unless checked by officiai effortý At thi. ment a great deal c-eannot b. die reducing food price while curr«n<c' is ifated ai>d until thè-e cltà of rcso.a-- ldndâ cf commodities dccliii.s ". What can be dou n an ny -be déne -b* Food Controller. W. mwis!> toPoint oq't tha.t nothing et ail can lie aeooinp îîtless tbe data sccuted arc aoeur&tty r-and clearly nWIe aund ee .dedu ' the.refrom aound. OIrpbi aM issfrom dage: usià co n in the. haphâ.zard collecton aud careleas une of important figur. -T- s. Thonalyfwr talmnt MattaS w î E.CPXipaIMt 1~ out laslury 8stl Y.;t W.bould'Ii, !peauaam:The Last Winter the Comrnissienel', under authorit>' cf Order-ia-Councii, required packers te submit stafements under oath for orne years back and np te December lst, 1916, cf incoming stocks of Meats and the ceat cf such, as wcll as statements cf outgoing product and tihe sehing value. Trhis Company ircpresented in writing at the turne that the information as speciûicaliy required was net in accordance with Packing Iliuse Accounting nietheds, alid inviteci the Connîsurer tu Send an Olilccr tu thse Headi Office of Uic Company te examine the bocks for any information desired. andi te secure a v'ewpint as te tic bcst way ef colccting data which wouid b. cf use te the Government, This effet mas decinel, and there was nething te cio but fil la incej»- formation required as litcraily as ive could determine it. For exaxupie, Uher. wns ne recognition cf Uic fact that a rair produet inay enter a factory under a specific classification and leave the factory as a finished product under smorn ther classification. We snbmittcd a series of accurate figures baed upc» ont iaterpretation cf tiie officiai requireinents wbich made no provision fer charges of an>' desciption'other than incorning freight and unnlading charges to be iuclnded in the coat or te bc deducted frein Uic seliîag prie..- There mras nothing I n the report whicli could 14 remd se as te determine a profit and 1cm tatement. The vêry fact that witb ont>' a statemett based upon cost of raw producta and value ef sales -in Great Britain a Goverarnent Officiai bas deduced "Large margina," *Profiteering" and "Criminait>"' if it had eccurred-siar the passage o! a recent Act, shows tee dangerou a trifling and ancapacat>' tq b. petmatted te deai mth any important -Situation. The statements of thia Company' have been treated b>' the author cf this 'repart as if the eut-gaing product iras identical wlth the lnceming product, andi (rom the series of reports he bas singied cnt two items-tiie Bacon and Egg reports--and frein thea» deduced an erreneous "margin" wmiciithe. neirapapers have interpreted as "profit." The auther cf thie inquir>' shows a strange lack cf even a funda- mental knowledge et simple bookkecping andi a dungercus lnabiiity te co-ordinate figures. The. foilowing are specifie and outstanding errdra ln thae repart: The principal item that is causing excitement deals witlu eold storage bacon- The.terni "cotd-storage"' lanot defined, anid the publie Is allowed ta make is own dcinitioià , As ail Bacon ina acaeing houa. la cadet refrigeratoicai lareally &Rl cold-storagc, andi therefore tus Couupaay'5 figum soe cold storage Bacon represent the coniplete quantit>' of Bacon bandIetiin ilU entire Plnt, whethcr in freezers or in procees ef cure fer immediate slipment. TIiat sanie cern- 'i 'J - ~.'-$ , r, i:- , 1 ý - 1 j- 1 ý ý 1 i 1 - ý;.. 1 ý ý . ý s . §i 1 1. ý - 1 ow . M il, For the last fiscal year ending'March 97th, 1917, The Williamn Davies Cern- r -boughit and killed 1,043,000 head f Live Stock (Catte, Hegs and Sheep.)i ~his, plus purchases of outsîde T"eats, produced 160,000,000 pounds of Meats.i The Company handied 6,550,000 pounds cf Butter and Cheese, 5,650,000 dozene of Eggs, and manufactured 26,500,000 tins cf Canncd Geods.i The net profits on these were .68 cents (orý two-thirds of a cent) per Pound ont meats, 1.04 cents on Butter and Cheese, 1.04 cents per dozen on Eggs, and .47' cents (or slightiy less than one-hait a cent) per tin on Canned Goods. Thesel profits include profits on ail By-Products derived fromn these accounts. During the year the Company served at its retail stores 7,500,_'000 customers,, the average purchase of each cus&tomer was 55c.,'-and the net profit upon each sale was 6-8 of 1 cent. The turnover of the Company f rom ail its operations for the last fiscal yeati cnding March 27th, 1917, was $40,000,000. The net percentage o! profit tapon t.his turnover, after deducting war tax, was 1.60 per cent., or including war ta%