10-A
TTTK -OMAHA -ftTTNTXAY BFJew.TULY 1 1, -.191 5.
PLAN FOR CREDIT EXTENSION
Trade Commission Propoiei System
to Aid Smaller Factories and
Retail Stores.
STANDARD FORM OF ACCOUNTS
WASHINGTON, July .vic Chairman
Edward N. Hurley of the PflriU Trade
commission. In statement today sue
resting plan by which the commission
may irrva constructive hlp to American
business, emphasised two method which
ha considered of particular Importance.
"Ona of these," said Wr. Hurley, In his
statement, "la to aid tha business) man of j
the country in obtaining tha additional
credit to which their business operation!
may entiUo them. The second la to aid
in establishing- a iandaxd yem of
bookkeeping and coat account. Tha two
are Interdependent.
The eommlsatnn haa In mind, Mr. Hur
ley announced, dividing- tha country Into
one and maintaining In each, expert
In accounting, cot and manufacturing
upon whom manufacture, merchant
and tmetnea men may call for advlca
and assistance In establishing economlei.
Credit f 'mailer Mew Limited.
'The email manufacturer, tha country
storekeeper, and tha retail merchant aa
a rule," he said, "do not get all tha
banks' credit that they ought to receive,
owing to tha fact that they are unable tr
present balance sheets In accordance wun
good business practice. These men ara
Just as. good bunlness men In many
respect, aa those of larger operation!.
They have brains, ability, knowledge of
their wares and of their customers, but
they do not apeak tha language of tha
banker In that they are not able to
present a statement showing their true
assets and liabilities.
"Frequently a business man with a
credit of a few hundred dollars at hla
bank, based wholly on personal grounds;
could. If ha could produce a reliable bal
ance sheet, readily obtain several thou
sand dollars which would enable him to
expand his business along sound lines.
Falling to obtain It, his business Is limited
and confined.
"Bankers are in business to loan
money to business men, and recognise
that loans made on balance sheeta that
ara sdiind ara desirable loana. Tha
banker will welcome any standard of
statement- that will permit Mm easily to
ascertain ffi exact liabilities and assets
f his customer.
Standard ta needed.
"It Is reoogalsed that no one standard
form of accounting can be applied to all
classes of business, and that special
forms must be dcvlseJ for each group
or clasa of commerce and Industry. For
example, the coal Industry can use one
standard system of accounting. Among
others the country store and general
atore retailer, tha wholesale grocer,
tha boot and shoe wholesaler, the boot
and ehoa retailer, the drug store, ths
manufacturer of. textiles, tha manufac
turer of machinery, . tha wholesale
clothier, the retail clothier, each must
bava hla own special system. But It I
true that a great many of these farms
could ba adapted for uaa In lines other
than those for which they ara originally
arranged, as certain fundamental prin
ciple underlie tha general atruotura of
accountancy and must ba recognised by
each group, .,. . , ..
"The fact must be admitted. batrj.
order to put selling prloe on your
product you must if you ba manufac
turer, first know exactly what It costs
you to manufacture and sell them. When
business was done on a large percentage
of profit this was not so essential, but
In most Unas of Industry today the large
percentage of profit has passed. We ara
working on a smaller margin and wo
must absolutely know what our goods
cost Any old and out-of-data method
of arriving at oost figure, without mar
gins of profit so close, must be altnU
l.atod. "It 1 a fact well understood among
business men that tin general demorali
sation In a Urge number of Industries
has been caused by firms who cut rrlces.
not knowing whet their goods actually
cent to manufacture-, und the cost of
aelllng, which Is equally Important. I
almost wholly lost ala'it of.
Coat Service I Heeded.
"How can the Federal Trade commis
sion help cure these conditlonsT By no
compulsory methods. Tne commission
has na power and no desire to use such
methods. ' but the commission does hop
to reach the desired end by putting, at
the service tf the manufacturers and
merchants who have not had tha ex
perience or advantages that larger firms
possess, the accountants, bookkeepers
and experts lu cost of production that
are employed by the commission, and In
thnt way to help strengthen American
Industries whir they aro weak. These
services will be rendered only on tha
request of the Individual merchant or
manufacturer who desires them.
"In BuroiH-au countries, manufacturers
ami merchants, aided by their govern
ment, have developed a high state of
efficiency, which enables them to sell
thlr goods la the markets of the world.
The Federal Trade commission deslrea
to do what It can to help bring tha
American manufacturers and merchants
on equal term with these foreign com
petitors In or.ler that we may be able to
get and hold our share of foreign trade.
"When thue Is 'completed within the
commission the organisation fcr aiding
buMncits, any manufacturer or merchant,
on re(iuet, may receive (a) an approved
form for presentation to his bank when
seeking credit:, (b) a form designed to
show accurately and concisely his assets
and liabilities, stock on band, etc; (c) a
form of double entry bookkeeping adapted
to hla class of business, aa well as (d) a
form and method of arriving at costs,
also adapted to his Una of business. All
of these aampl form will be simple In
character and ran ba supplied by tha
local printer. It la hoped that tha dif
ferent banks throughout tha country will
rary supplies of these forms tor the
fcse-cfit of their customera"
Villa Reports Defeat
Of Carranza Forces
South of Calientes
WA'iHINOTOM. July 1" -General Mar
tin Tiiana, who led the Carrans . force
In tha recent attack on Agua CaBentee,
waa killed In the baxtle. according to a
message received here-teflay by the Villa
agency.
Tha dispatch to tka VI' la agency aays:
"Carrying out hla strategic plan. Gen
eral Villa allowed 'tha enemy to ap
proach to within alx mile of tho city.
This led them to belloew they could cap
ture It with ease. Tha Carrant. forces
advanced and attacked vigorously dur
ing tha first hours of tha morning, tha
fighting lasting until 4 o'clock p. m. Tha
result waa rery euoeeesf ul for us, tha
enemy being repulsed and their positions
taken. Tha em amy attainted with force
of all three arms, while we repulsed them
by ueiiur only our cavalry. Our Infantry
remained In tha trenches and there was
no need of the reserves. The enemy was
driven to San Bartolo and points beyond,
leaving behind many dead and wounded.
large numhera of horses and much war
material. Wa made many prisoners."
Another mesaaga waa aa follows:
Qenerat Martin Tfiana, who led the
Carranalsta attack was killed. Tha enemy
Is without food and water. Our columns,
operating In tha rear of tha enemy, haa
occupied Irapuato and other cltlea In
that neighborhood. Prisoners taken bring
tha news that . General Obregon Is not
with hi troops and that tha condition of
tha enemy Is such that this battle la ex
pected to ba their last effort Wa have
captured three cannon, soma machine
guna and a lot of war material. Also w
captured many prisoners anl . J30
wounded." . ,
Great Britain War
Loan is Subscribed
lent to tha government 'In the Course of
' threw weeks.
nm disturbance I expected in the
j money msrket because .of the largo
amount of money temporarily removed
from circulation, but the government I
IWPON, July 10. Reginald McKenna, understood to have arranged to releane
chancellor of the exchequer, this evening ! funds for market purposes at tha earliest
authorised tha statement that the greet I Polhla moment.
year-old girl ran swav to Red Psk. where
she was wedded to the young man with
out the consent of her rsrents, a few days
after the marriage had been prevented
at Clarlnda.
British war loan bad been supported In
a way that had satisfied hi expecta
tions. lArge subscription are known to hare
been received from Insurance companies,
banks and commercial house in tha
colonies, a well as In Great Britain.
Lombard street's contribution. It la be
lieved, wilt ba tl.Aon.om.rort. The total
amount of new money subscribed Is esti
mated at 3.0O0,ono.Ono, which with tha
conversion of consols and tha eld war
loan, la expected to bring tha aggregate
amount asked. Therefore between f4.t00,
ooo.ono. and w.orm.om.flno win have been
.uhecrtrtlnns to tha war loan from tha
United Rates ara believed to ba
relatively mnl.
WANTS TO PROSECUTE
YOUNG BRIDEGROOM
SJREVA NDOAH, la,. July 10.-(8pec!al.)
-Outwitted In preventing his daughter,
Blanche, from being married to Charles
Searla of Shenandoah, R.D. Arnold of
Coin has taken the matter up with the
grand Jury of Montgomery county. After
several attempts In this county tha If-
Aviator Smith Has
Narrow Escape
SAN FHANCTflOO, July 10. Art Smith,
the aviator, and his mother, Mrs. James
Smith of Tort Wayne, Ind , had a narrow
escape from desth Friday when the en
gine of Smith's Mplane In which they
were flylnx over the Panama Taelfle ex
position went dead at an estimated alti
tude of t.rm feet.
Smith Immediately began o spiral and
volplane toward the earth, but was
forced to land on roue h ground near the
water front The machine skidded some
distance Into a fence. Mrs. Sanlth re
ceived a few minor scratches Smith
vii uninjured.
SIX-YEAR-0LD GIRL IS
MASCOT OF A REGIMENT
(Correspondence of tha Associated Fresa.)
HFLIS. July 1-Hadhtn. a wild little
(-year-old Kurdish girt, haa beorme tha
mascot of a Russian artillery regiment
cperatlng on the Persian frontier. Che
we left behind when the population of
the Armenian village of Haaar fled and
Iusian soldiers found her, clad in a
ftithy tMrt, biding in the depth of a
&ke oven. After she had recovered fruin
fright liix'er the kind treatment of her
captors, the little on told through an
Interpreter how she hai been left behind
by her mother ho escaped, taking wltb
I er anoih'T child. Her father, ah said,
was a s11i-r and had teen taken prla
ur by tl.e Russian troop.
I
A "Fur fcOe" ad wlU tuna second-hand
f-utlture Jute taeh.
Park Robbers Were
After Shrine Party
LIVINGSTON. Mont., July 10. Th
flock of probably firty tourist, mostly
eastern school teacher, who were robbed
yesterday In Tellowstone park, continued
on their tour today. Some will emerge
from the park tonight, other Tuesday.
Park officials expressed conviction tht
the robber Intended holding up several
stageloads of Shriner enroute to their
coming convention at Seattle. Two mag
arrested by United States soldier neaf
tha scene of th robbery were rslaaaed
today.
Rent room quick with a Be Want Ad,
Interesting and Economical Sales for Monday
Coco Door Mats
Beit Com Door Mat Six 22x38
ug special at
Best Coco Door Mat 81e 18x30,
tie special al
... .........
Regular-12.60 val-
1.C9
Regular 1.76 -ral-
i- 91.19
e
f'" "" '"" ""' 'im ,i. mi., I I, .1, . .. ... 7
iilMIPEIlS Il?!ig.f
j.,,!....!.-.-.!, , j., i, .,i. . .u.., ,m..iJn:i.,.iL.,.., .,,,, ..,.. ; TwwLjia.. .:,7n...; .:,::;i.:,Hn..;i
n s
Printed Linoleums
la tile and parquet patterns,
bathroom and kitchens.
6 feet wide, worth 65c, square yard.
6 feet wide, worth 60c, square yard.
Just the thing for
45o
50o
July Clearing Sale of Women's and Misses' Fine Summer
Frocks, Skirts, Sport and Auto Coats, Bathing Suits
! . Women's and Misses' Dresses in' voiles, crepes, linens, lingerie, nets, silks, in plain colors or dainty -rt
stripes and floral designs, with laces, embroidery or strap trimmings, and jacket or draped and VP- I
11
combination effects. Odd and broken lots; also many sample garments included-
wortn up to $JU.uq very special Monday, at. . . .
Fine Corduroy Skirts in plain or braid and button
trimmed effects and separate belts. Dainty shades
of white, rose, blue or tan, the popu- tv pa n
lar colors for summer wear. All tlf' mUO
sizes. Worth up to $7.50. Special
Monday
Bathing Suits
A complete showing of Bathing Suits and Bathing Accessories, featur
f A l. - 1 t- ! t. ...11. " '
inr,inc new wuoi Ann mannisn suns,
$5.00
$6;98
$10.00
Lustrous mohairs, pretty trim
mings, extra Annette Kellerman
. combination. Black and nary.
New features In Silk Bathing
Suits, satin and taffetas, extra
Annette Kellerman combination.
Pretty smart novelty Taffeta
and Batln Dresses with pretty
trimmings. Including the new
one-piece combination.
Effective and Dressy Silk Novelties, the
new ruffles, yokes, fancy trimmed In com
binations, etc. 912.50. 915 "d $19
Rubber Bathing Caps and Hats, at
39c to $1.98
Bathing Slippers and High Shoes, at-.
50c to $1,00
5.00,
Special Lot of Women's and
Misses' Coats
In odd and broken lots from our regular CC 7C
stock. Worth to Hi 2.50. Special Monday . . . JpD I 0
A Special Showing of. New
Auto Coats
Smart Novelty Linen Auto no. tlA
Coats at :.$1.3Q10$1U
Practical New Palm Beach no 'ft C
Coats at ...... . . , . .....$0.yotOtplt)
jr New and Nobby Wool Nov- (f A i QC
i eHy Auto Coats. $111 10 $00
C 6 1 to n Dress Goods Underriced
A Helpful Feature of the July Clearing Sale
.11 th want
nsth ft t
Btautlful Prlntad Voile. 40 tncha
wlda. In all tha naw stylish ltlf
aasicns; ansar, ensp, aaintr
lasai aummar
whvci,
wiht.
Xo vaiuaa, yard..
15c
IT-Inch Drs Batista In all th want-
q nw mis ansicns. lengths
up o n yards. Hlg-rily msreor-
uaa. wo quality. Monday,
M-Tnch Naat PrintM Volls JHat-
fold. In tha naw popular black and
whits strlpaa, polka and flsurad
err sots ahaar and dainty
fast colors. Resells r lSe
valua, Monday, yard
10ic
Full standard Apron Olncham
Pura Indigo dye. fast colors: com
pare with Amosktag or Lancaster.
aii in wanteo amaii. meaium
and large checks and broken
errects. la value, Monday,
Pur White Votl. 40 lnche frld,
oft, sheer and ollncy; Flatfold, ao
much In demand for waists, n 1
aklrt and outlnaj salt. 16c Xvtrf
value, Monday, yard vic
edlum m i
roken alAf
-Inch Bleached Cambric and Mus
lin Fine soft flnlah, for under
wear, corset- covers, whit
skirts, eto. 100 valua, r
special, yard v t
43 and 4KaM-Inch Bleached Pillow
Slips to Match, soft finish, f
hemmed ready for uaa. 12W I UC
values, Monday, ach
H-lnoh Dainty White 811k Strip
Crepe, soft and clingy, light weave
beautiful for women' vacation
and outing suits, aa well aa mm
36 value. jQfj
dainty waista,
Monday, yard
V
ss-lnch Dress Percale, dress and wrap
per styles, mostly light grounds m t
and dark Indigo style. 10o val-
ue, special, Monday, yard
Genuine Utility Dreaa Gingham Beau
tiful assortment of new neat checks
and stripes, small and medium else
absolutely fast oolors. Post- w i
lively worth 10a, specially d f
... a
SS-Inoh Heavy TTnbleached Muslin
Heavy round tnread quality,
easily bleached and laund
ered, lo valua, Monday, yd..
5c
priced, yard.,
Slxtf-Inch Bleached Sheeta Seam
lea. Soft finish, elegant weight;
tor hotel and domestlo use. Three
Inch hems, torn and Ironed, f f
Ret-ular 70o valua, special. H4
Monday, each 7U
Special Lots of Outing
and Sport Coats
In fine taffetas and Jerser silks,
several different styles and all the
dainty shades for summer wear; :
plain or combination trimmed and
belted effects; at
$10.00, , $15.00,
$16.50 and $19
': - - - - -v
July Clearing Sale of Black Taffetas
Never in . the silk history; were black taffetas ag popular as they are now,
for skirts, suits and coats, in fact Dame Fashion requires this beautiful fabric
for the prevailing styles, ; and . by a fortunate and timely purchase we are able
to offer you these wanted silks at wonderful reductions. : ; '
$1.00 Chiffon Taffeta, 69c
86-Inch Chiffon Taffeta, good weight. q
soft finish.' Regular l value, yard. DaC
86-Inch Chiffon Taffeta, very soft and lus
trous finish, will give splendid serv- QQ
ice.' Our $1.25 value, Monday, yard.OOC
86-Inch Self-Toned Pekln Stripe Taffeta, one
of the most popular novelties of the sea
son. Regular $1.75 quality, Monday, g4
yard.....'. ...V 1
NOTE
Black Taffeta
iatheonly fab
ric endowed
by ALL Pari
dre$$maker
for thi$ tea
ton's ttylet.
86-Inch Extra Heavy Casslmere Chiffon Taf
feta, a silk of merit. Splendid $1.60
value, yard.';
95c
Prettiest Wash Goods
59c
V
43-Inch Brocaded Silk and Cotton Dress Fabrics
In a good assortment of colors. . $1.00
values, yard.
40 and 45-Inch Printed Voiles In stripes, florals
and flouncing, this season's designs and Q J?
colorings. Clearing sale, yard 3C
, Imported Woven Chiffon Llsse, dainty stripes and
checks, fast oolors, $7 inches wide. 2o q
value, yard JLaC
Printed Lace Cloths and 8ed Voile. Silk 8 (ripe
Voile, 811k Organdie, Embroidered Crepe, eto, 36
and 40 lnche wide. Bold to 40e yard, q
Monday liC
Printed Flaion in florals and stripes, white and
tinted grounds, fast colors, 27 inch wide. Regu
lar Uc value. Clearing sale price, q
yard .PC
Printed Voile In white and tinted ground, large
assortment of patterns and styles, 40 t&oce
wide. 25o values, gpeclally prloed, 2(J
Fine White Goods
86-Inch Extra Heavy Grosgraln TaffeU tor skirts and suits, one of tha most popular weaves we
have. Regular $8.00 quality, Monday, yard , ,
86-Inch. Suiting and Skirting Taffeta, pore
yarn dyed silk,' Just the right weight for
tailored garments. Regular $2.00 f 1 C
value, special Monday, yard V 13
36-Inch Taffeta Sublime, yarn dyed, extra
heavy soft finish, every yard gnaranted U)
wear. Regular $2.(0 kind, d1 Of
per yard J l.OO
$1.10
Imported White Dress Novelties In all the latest
fabrics and designs, sold up to $1.60. 86, qa
40 and 45 inches wide. Special, yard...O7C
86-Inch White Gabardine, much In demand for
suits and skirts, extra heavy. 60c val- on
ue. yard jJJC
Bheer White rabries for blonses and dresses
Seed Voile, Check Eponge. Lace Novelties, Plain
Voiles, etc. 86. 40 and 45 inches wide. ) p
Worth 86c and 40c. Clearing sale, yard...DC
White Lace Novelty, 36 Inches wide.
Worth 25c. Special Monday, yard
Fine White Organdie, 45 inches wide,
worth 40c. Specially priced Monday, yd.
40-Inch Imperial Nainsook, soft silky fabric for
undermusllns, snow white, contains no filling,
sells regularly for $2.40. Special, 12- M nr
yard bolts. 1 .9 5
Imperial Longcloth. "Pointer Brand." Fine quality
.vi uui uiuoiiui, oo inciies wiae. eeua rem
. larij tor fj.vu. viearing saie, ix-yard
uoiua.
15c
25c
$1.49
So Good Are These Laces, Everyone Should Be Pleased
A wonderful showing of laces, flouncing and allovers one of the biggest bargains in fine laces we have
ever offered all the season's latest styles. , ,
V
Worth to $1.00
Monday
25c
25c
Yard
A bisr varietv of laces, including " Worth to $1.00
Fine Shadow Allovers. 18 to 36 Inches. Cream and white.... ) Monday
Shadow Flouncings, 12 to 24 Inches wide. Cream and white...
18-inch Cream and White Oriental Net Top Flouncings
40-inch All-Silk Novelty Chiffons
Wide Venise Bands ,
y 1 r J - x! VT1 I t i J
oo-incn rounaanon mcis, in cream, wnae ana duck Yard
One counter of Wash Lace, including Filet Val Matched Sets, French and German Vals, All-Linen Torchon and
Imitation -Cluny. Normandle and Piatt Vals, Black 811k Lace Edges. Worth to 12Hc. Specially priced, r
rrd '...DC
And Embroideries, Too
Two big lots of all kinds of Embroideries odds and ends, some of the very fin qualities suitable for
drees and blouses. Msny will be sold at one-half to one-third price. '
Dainty Corset Cover Embroideries and Flouncing
1$-Inch Beautiful Organdie, Swiss, Cambric and Nain
sook Corset Cover Embroideries and Flouncing; 27
and 45-Inch Crepe and Voile Skirtings; also It-Inch
Dainty Swiss Allovers. .Worth up to 75o, nr;.
rard..
27 and 86-Inch Dainty Organdie and Batiste Flounclngs,
45-Inch Crepe and Voile Skirtings, 18 and 86-Inch
Swiss, Crepe and Voile Allovers. Very pretty
designs: Worth up to $1.00. yard.
50c
Linens Extra!
Me TABLE CLOTHS, B
The ara full bleached, hemstitched all around, made ef
One quality mercerised damask weav and look r f
Ilk linen; all pretty patterns, la tha breakfast Svi
slse. cuedal Monday, each
o
1 if A-
Omm aussa
"S
a r AC CLOTHS, 1,
On ease ef Bleached Knit
ted Wash Cloths, with
haorar aod faaoy
eolored kordara. I
apaolal, aacit. ..........
a.ae spimbam, hm
I hlh elaaa, Sstia Oamaa
Plnteh kiareetUea bed
Spreads, soaliop.d and aut
corners; extra heavy qual
ity, all eiqulsll patterns,
tar slse. On a s" f
t&i'.: 53.50
IS roWHLi,
Aeth.r ttlpsBBt of the extra analltr, full
Vteached Turklslt and Lane rintshed liuck f
Iowaie. kaaaeaed en da, faaey eolored bor- M
era. faoosX wk.ll ul let seats. aee V w
1 " 1 ' 1
At the Notions Counter
Children's Strong Hose Support
ers All sices, pair..... 5o
Inside Skirt Belting Special
Monday, yard 6o
Black japanned Mall Boxes
lOo values, each Oo
Jap 811k Crochet Cotton ifl
numbers, ball So
Oood Steel Hair Pin 16c grade,
box So
R. M. C. Crochet Cotton AU
number, ball 6o
Washable Press Shields Spe
cial, pair 6o
Sanitary Aprons Specially pric
ed, each 15c
Sanitary Napkins 50o grade.
Mondsy, dosen 18o
8 tn-1 Machine Oil 8peclaL bot
tle 7o
Wash Edging Specially priced.
rard 1Vc
100-Yard Spools Sewing Bilk
Monday, spool 3'io
Ban-Silk Special Monday, per
spool ..i 3'lC
Large Hair Nets All shad,
each In
DRESS FORMS
Adjustable Press Forms, can be adjnsted at neck. bust, waist and hips,
also any height, Tb only torn aaad that haa the arm piece to show
the exact setting ef sleeves; also aklrt anarkar on wire skirt. Regular
$10.00 valusa. Monday AJ0S
ISO Set$ Dutch Curtains
$175 Value, Monday,
Set 98c
The came In three different
patterns and are well made.
White, ecru and Ivory color.
Sid curtains and valanoe. All
ready to hang.
Bammecki at Special Prices
$1.75 Hammocks 4$JJ 25
$2.25 Hammocks jjj Qg
$6.00 Couch Ham- C0 Cf
mocks at v3eOU
$830 Coach. Ham- (Jj QQ
SAOCka SO. .p Oe7 O
,1
nsii nt imimwiw 1 i mwwi st
if mm i .
I ' f 'M I
Jzr &
-Tr-r rr-v-fl ,