The system that dresses the windows with attractive goods, that provides the special bargains, that furnishes such a variety of goods comprising nearly everything that people wear or use, that gives a courteous and agreeable service under all conditions, that provides a place to rest when fatigued, that enables shopping to be done under such favorable circumstances, that delivers all purchases promptly, and if a mistake has been made in the selection, or for any reason goods bought are not satisfactory, presents no difficulty in their being exchanged or the money refunded; the system which does all this and more is not the result of accident or chance, but there is a vast machinery behind it all which directs and controls.

But the system must do much more than this. It must provide for getting at results, and it is in this respect that the perfection of the system is reached. While the store space is divided up into little stores or departments, under different heads, who are given every possible leeway in the buying of goods and management of stocks, yet each head is made directly responsible for everything in connection with this part of the business. Each department is charged with the goods bought and with the expense of selling, and credited with the sales made. Each section pays its proper share of all general expenses, such as delivering goods, lighting, heating, elevator service, fixtures, rent, etc. The system employed enables the head of the business to always know the true condition of each section. It enables him to know, if desired, what each individual salesperson does; how much the total business is of any department on any day; what the expenses are for any given time; and these facts are not obtained spasmodically, but are regularly recorded and made use of. Lack of knowledge of the condition of any department does not exist. Success, or the lack of it, is apparent at once. The truth of Eternal Vigilance being the Price of Success is here acknowledged, and in no other business organization is more special care and attention paid to knowing constantly just what the actual results are.