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anxious to get into communication with the party sending us the specimen.

THERE is no falling off in the amount of building which is being done in the 70 leading cities of the country. The total for the first three months of 1913 was $163,416,178. The total for the corresponding period in the current year was $166,499,174. This is a gain of two per cent. Curiously enough, Grand Rapids and Peoria, Ill., contribute the largest percentage to this gain.

SENATOR LAFOLLETTE of Wisconsin would have the Interstate Commerce Commission almost as sacred as was once the Mikado of Japan. He has introduced a bill making it unlawful to attempt to influence the commission in its rulings on cases by writing to the commissioners through circulars or other means, except those permitted under the rules of the commission. To do a thing of this sort is punishable by a fine of $2,000.

LET us make acknowledgement to our old partner, P. D. Francis. When it comes to arranging the details of an entertainment, such as was given the manufacturers who assembled in Chicago last week, he is in his element and matchless. He ought to have been an impressario or a Sir Boniface. It matters not that the facilities for such a thing are to be found in Chicago, Mr. Francis knows where they are and how to marshal them.

A MEETING of retail furniture dealers from the region west of Chicago has been called for June 25th, to discuss the question of one line and one market season a year, to supplement the present system of two seasons a year, and to take action in the matter. The meeting is being called by a committee of which A. E. Premo, of the Grote-Rankin Furniture Co., Spokane, is chairman. A similar meeting is contemplated in New York. The retailers evidently propose to be heard on the much-mooted question.

LAST Sunday the New York Sun published a number of reports from leading and representative business men all over the country. The consensus of opinion appeared to be that the future was full of hope, though it was admitted that there are some matters yet to be settled. Many of the parties quoted considered that while there was a growing confidence in better business conditions, largely due to the promise of good crops contained in the Government reports, the great disturbing factor, outside of the Mexican disturbance, was the railroad situation, and the growing belief that no permanent betterment can come until the railroads have received at least a part of their demands.

THERE is a unique strike on in the plant of the Morgantown Furniture Co., at Morgantown, W. Va. It is neither for shorter hours, higher wages nor recognition of the union, but against a superintendent whom it is claimed was imported from Grand Rapids. The employes, who have heretofore been at peace with their employers, charge that the new superintendent, upon taking charge, began to curse and abuse them and to discharge those who resented such treatment. The climax was reached when the foreman discovered a Testament on the work bench or tool-box of a laborer and is alleged to have informed him in abusive language to "keep his religion at home or stay there himself." and immediately every man in the department walked away.

ABOUT thirty-five buyers of furniture have visited Grand Rapids to inspect the offerings of the Berkey & Gay

Furniture Co. in response to their announcement that their season would open on April 18. The number is not large, but this is by no means significant. Trade is exceptionally dull with all manufacturers, even of staple goods. It is a period of watchful waiting. Furthermore, the opening of the carpet season was postponed from May 1 to May 18, which made some difference. There is reason to believe under these circumstances that had the opening date been fully a month later than it was made it would have been better. But the Berkey & Gay Furniture Co. is content. Some business has been booked and the new things in the line have had the critical examination of buyers of discrimination and judgment. This inspection will not be without results, which will be shown when the tide of buyers arrives in midsummer.

THE New York Wholesale Furniture Association has been organized to exploit the New York furniture market. Heretofore, about all that has been done to attract attention to New York, as a furniture market, has been done by Chas. E. Spratt, of the New York Furniture Exchange, who made the statement at the meeting of the local manufacturers that he had spent from $4,000 to $7,000 annually in advertising. Mr. Spratt also called attention to the fact that few of the local manufacturers showed in his building, and that the output of concerns outside the Exchange, and located in New York, far exceeded that of the manufacturers showing in the Exchange. Many of these were makers of high grade product. John Trounstine, of the Greenpoint Metallic Bed Co., was elected president; Henry W. Robinson, of the Robinson-Roders Co., first vice-president; Embury Palmer, of the Palmer & Embury Mfg. Co., second vice-president; G. W. Cotton, secretary, and II. M. Susswein, of the H. Herrmann Co. treasurer. A strong

and representative board of directors was elected. The exhibitors in Chicago are also to supplement the advertising campaign which has been carried on for that market by the building owners for years past. So far as Grand Rapids is concerned, a furtive, but not well sustained, campaign has been carried on for three years, a re-enforcement of which it is expected will be attempted during the summer season.

MANUFACTURERS should follow closely a new department which is established in this number-the department of Dealers' Wants. The sister publication of THE FURNITURE MANUFACTURER AND ARTISAN, The Furniture Record, has a very wide constituency among the retailers. They are constantly asking the publishers of these magazines to perform little offices for them. When a dealer hasn't the information at hand which enables him to respond to the demand of some customer, he writes the editor. On average, fully one hundred of these inquiries are received each month. They are responded to as far as possible by letter, and the inquiries have heretofore been published almost exclusively in The Record. But they should be of interest to the manufacturers, who in some cases are in position to furnish the goods called for. The editor is not always able to give this information, for there are many things he does not know, and to avoid delay the inquiries are to be hereafter embodied in a notification sheet which will be furnished to manufacturers upon terms which will be explained upon application. Last week's sheet contained eleven such inquiries and the array elsewhere given is the selection from the mail of a little more than two weeks. This does not mean that the popular Mail Bag in The Record is to be discontinued. The inquiries will be reproduced in that publication, for in a fine spirit of coöperation the retailers are given to helping out their fellow merchants by supplying information upon where goods in request may be had.




In an article published several years ago in one of your publications, R. G. McCain mentioned a laboratory or experimental joint strength testing machine for glue joints made for test purposes. Do you know anything about the device and whether it is still on the market? The writer in years of experience has not seen such a device advertised. Will you kindly inform me where such a machine can be purchased or will you turn this letter over to the manufacturer. E. V. MANUEL. Chemical Engineer.

Grand Rapids, Mich. Answer by Alexander T. Deinzer :-Machines used for testing steel can be used for this purpose. You can make one of these machines at the expense of but a few dollars. Friman Kahrs (deceased) designed one of the simplest and most practical machines of this kind on the market. It is possible that you can get better information by corresponding with Mrs. Friman Kahrs, East Haddam, Conn. There is, I understand, no patent involved and when Mr. Kahrs was alive he offered to give details about the various parts of the machine to his clients and friends. The two main requirements of a glue testing machine are: First, that a pull of not less than 6,000 pounds can be exerted, and second, that the machine can take test pieces of various lengths, from around 14 inches and down, to about 11⁄2 inches clear distance between the two steel pins on which the jointed test piece is hung.

I notice from Mr. Manuel's query that he is a chemical engineer. It requires a technically as well as scientifically trained man to make joint tests. This may surprise many of the readers. Only a few days ago one of the largest wood-working manufacturers in the West told the writer that glue joints at his factory are tested by what he termed the "chisel test." They carefully weigh the water and glue. When the glue is melted the tester glues up rub joints, perhaps on hard wood and on soft wood, to see the effect of the glue on both. These joints they make along the grain and after the pieces have been glued for one or two days, the test pieces are split by chisel and hammer. The manufacturer claims that if the glue seam holds, the glue passes inspection, and if not, it is pronounced as unsatisfactory. A good cabinet-maker then makes a rub joint with bone glue that will not split in the glue seam. I truly pity the manufacturer who depends upon such tests and I exceedingly regret to state that more than 50 per cent.-yes, I believe I can safely say more than 85 per cent. of the furniture manufacturers test their glue by this very same method. Tell me, how can you determine the commercial value of your glue when using such absurd methods? When selecting stock for test pieces, choose wide strips, because the density of the wood varies considerably from the heart to the rim of the log. The density of the test piece has considerable influence on the making of a joint, for which reason you must get all test pieces alike if possible. In my laboratory work I invariably use oak when making joint tests. Remember, it is necessary to determine the density of your test pieces. By density I

mean the specific gravity of the piece-the denser the wood the heavier. Pieces of the same density are alike in porosity. Now, Mr. Furniture Manufacturer, you will appreciate why your chisel tests are absolutely worthless. Dr. Alexander Angell and Friman Kahrs have proven time and again that rule of thumb methods cannot and should not be used when determining joint strength. It is possible to determine the strength of the glue with reasonable accuracy by the test of the joint: but we must deal with what may be termed six minor and six major factors. These I have discussed in my several articles on the subject of glues published in THE FURNITURE MANUFACTURER AND ARTISAN. Remember that the glued test pieces must be pulled apart and this will require quite a force.


Will you please send me a few effective finishing processes for use on black walnut? I am a subscriber and reader of THE FURNITURE MANUFACTURER AND ARTISAN. I should like to know this as one of the manual training wood-working classes has made a writing desk in that kind of material and I have had no experience in finishing black walnut. C. H. OLTMAN. Viroqua, Wis.

Answer by Walter K. Schmidt:-The staining of black walnut, of course, to a large extent, is a matter of taste. The wood, after prepared by sanding, is given a coat of walnut brown stain, which is made by dissolving walnut brown crystals in boiling water. Use the quantity required to produce the desired shade. It is then sanded and given two thin coats of shellac, one or two coats of rubbing varnish and then rubbed dull. This is to water rub, as you understand. As a rule, this wood is not filled. If it is at all, it should be done with Van Dyke colored filler. Black walnut, if the figure is good, will make a very good natural finish. That is, the wood is not stained at all, but finished as above.


Some time ago I read your article in the March number of THE FURNITURE MANUFACTURER AND ARTISAN, in which you gave directions for putting a gray finish on oak. I have just completed a chair of white oak, which I want to make gray. I tried to follow your directions, but the result was green, not gray. Possibly if I tell you what I did you will do me the great favor of making suggestions. I sponged the wood with water (I also tried it without), then coated it with Ferris chloride. As soon as there seemed to be any change I wiped if off and later coated it with different strengths of nigrosine dissolved in wood alcohol. Some samples I left without the nigrosine, others I coated with tannic acid first. I want the lightest possible shade of gray. Do you suppose bleaching it first would help? If so, do you know of a good bleach? May I also trouble you for suggestions about the filler? Should I use oil or shellac? I should prefer oil, as school closes in two weeks. (I am in the industrial arts department, teachers' college, Columbia.) ADA B. FINLEY.

Answer by Walter K. Schmidt:-The difficulty that you had in producing the gray, I should imagine, was due to the fact that you used the solution of iron too strong.

After the wood is prepared, that is, sanded, coat it with a solution of iron, such as you have, but put enough nigrosine into that solution to make a dark black-appearing liquid. Then coat the wood, when it will turn a bluish gray.

It takes about twenty hours for the color to be completed. Do not wipe off the stain. Let it dry. After the color is produced, sand it lightly, then fill with a filler made of zinc white and turpentine. Make a paste and fill it so it will fill up the pores; rub crosswise over the wood. When the filler is about to set, rub it off with rags. Another way would be to take the filling coat and do not wipe it off, but apply the wax. When the wax has set for 15 to 20 minutes, rub in a circular manner and clean it off. This will fill the pores and clean off the flakes, leaving a nice, light gray finish.

I am sending you under separate cover a little sample of wood which gives you an idea of how it should appear when completed. This finish is never coated with shellac because the shellac gives it a red or yellowish brown color. The green was probably produced by adding the alcohol in the form of the nigrosine solution. If this does not clear up the problem for you, write again.


Will you kindly give us some information as to how to best secure an ivory white finish? We propose to use soft maple, or possibly birch. We also desire full information on finishing flowered marquetrie in antique mahogany veneer. We should like to get up a suite of this character in antique mahogany, but we do not know how best to handle the veneer on account of staining.

S. F. F. Answer by Walter K. Schmidt:-We can give you the information on ivory white finish, but let us understand first whether this is to be enamel or not. If it is, we will get you a sample and directions for producing it.

In regard to the finishing of marquetrie and antique veneer, the old way was to first pencil all the marquetrie work with varnish, then do the staining. When the stain work is dry, wash off the varnish with naphtha. Of course, this stain is to be a water stain. This might do for the manufacture of one or two pieces.

The Oriel Cabinet Co., from which we get the best information, and who, as you know, are large manufacturers, have provided a tank in which they emerge the veneer, turn on a steam jet and let the stain penetrate to such a depth as is desired. This is ascertained by occasionally taking out a piece and drying it and testing. This saves an immense amount of labor because the veneer is then the correct color to begin with. Then they match up the drawer fronts with the veneer.


In the last issue of THE FURNITURE MANUFACTURER AND ARTISAN you mentioned the fact that one lumber concern was supplying lumber to manual training schools at cost in order that future buyers of furniture would become familiar with the beauty and fine qualities of mahogany. The idea is a mighty good one. Even now high school boys have a big say in the selection of new furniture and it's a very few years before they will have furniture to buy for their own homes. And if they have a couple of nice pieces of mahogany that they have themselves made, they will know the difference between mahogany and birch. They will also know this wood can be shaped into finer lines than almost any other, and will make a big effort to get mahogany furniture for their homes. But unfortunately you did not give the name of this wide awake firm. Possibly you might be willing to send it to us anyway. We are interested, but in the dark.

Our experience with gum has not been satisfactory. We read so much about it in your magazine that we got in a considerable stock of it, but the waste from

splitting and working is appalling, and we have been using birch for articles that should be made in mahogany. Winnipeg, Canada. S. S. NEWTON, Kelvin Technical High School.

Answer by the Editor:-The item referred to originated with the American Lumberman, and a service of that kind would necessarily have to be more or less localized. Competition is so keen among the importers of mahogany that no one importer of this wood could afford to make a free distribution of working quantities of material to schools in all parts of the country, wherever they might be located. The ultimate reward of such an enterprise-increased sale of the material distributedwould be largely reaped by the dealers in the wood who had not been parties to the enterprise. But there is an opportunity for some dealer in cabinet woods, who will consent to do what might be called a mail order or retail business, to supply mahogany and the other valuable cabinet woods in small quantities to the constantly increasing number of manual training schools. Cabinet woods are not generally handled in retail lumber yards and can be found only in centers where there are furniture factories, piano factories, and factories making interior trim. Most of the handlers of the imported cabinet woods do business only in car load lots, and it has therefore become exceedingly difficult for the superintendents of manual training schools outside of the larger cities to get the supplies they want.

It is admittedly necessary to pile gum lumber with great care, and keep it where it will not be subjected to sharp changes of temperature. It can not be handled as other lumber is handled, but the manufacturers of furniture are getting good results from it and do not complain of the waste. Birch is undoubtedly a splendid wood and makes one of the best imitations of mahogany.


Will you kindly inform me of the cause of flapping belts? We have several such belts at our plant and I will appreciate it if you will give me any information you have on this subject. O. D.

Answer by Alexander T. Deinzer :-Flapping may be due to any of several causes, or to the combination of them. The most usual cause is that one or both of the pulleys run out of true. The belt is then alternately stretched and released, and while this may not cause flapping at one speed, it will usually do so at a higher speed. If the belt is rather slack, tightening it somewhat may cure or alleviate the flapping. The most obvious and best remedy, but the most expensive, is to turn the pulleys to run true. Pulleys being out of line with each other are another prolific source of flapping. The belt not being joined square will cause flapping. Too great a distance between pulleys will also do so. Belts running at high speed, above 4,000 feet per minute, flapping may occur when the pulleys are perfectly true and in line with each other, even when the belt has the proper tension.


I would like to inquire if there is any wood bleach that will successfully bleach a dark golden oak so that it will make a light oak? WM. RICKETTS, Bloomington, Ill. Foreman the Dodge-Dickinson Co. · Answer by Walter K. Schmidt:-We take it that you wish to reduce the shade of color. This can be done by first removing the finish. We presume it is a varnish finish. After you have removed the finish and gotten down to the shellac coat, take this off carefully with wood alcohol. Now you are down to the stain, golden oak or oil stain. These can be removed with naphtha. Washing it off with naphtha, without digging into the filler, is not as easy as supposed, but by taking a soft rag,

wiping it off until you have noticed that the shade is reduced, you can bring it back to almost any shade of golden oak. You can test your work by putting on a little shellac on one piece of the work so as to find out whether you have reduced it as far as you like. The shellac coat brings out the shade as it will appear when finished. If it is a water stain that you encounter after removing the finish, it can be reduced by simply washing in water in which you have placed a little potash. Care must be taken not to blotch up the work or mottle it.


We have been interested in your articles in THE FURNITURE MANUFACTURER AND ARTISAN as to finishes, etc., and we have had some trouble with matching properly American walnut veneered goods. In view of this fact we are sending you four panels in this wood and would ask your advice as to treating the wood in order to get a uniform color throughout. We do not wish to stain this to get a darker color than that shown on the panels that are shellacked, still we must get away from the variations that you see when you look at this from different angles. We tried pyrogallic acid on one block; also tried different kinds of stain and filler, which seems to help some, but we thought you might have some better proposition in mind.

We have sent you one sample which has not been treated, so you can use this for experiment, and anything you can give us as to bettering this mode of finishing, will be appreciated. II. F. G.

Answer by Walter K. Schmidt:-After examining the samples submitted, I recognized a proposition that cannot be overcome. It is a physical impossibility to lay the veneers as they are laid with the grain and pores running in opposite directions and have a uniform color. The only thing that can be done is to give it all a uniform stain. When you lay in a square, the lower left hand quarter and the upper right hand quarter will match when looking at them diagonally. Go to the other side of the table and you will find that the two opposite diagonals will correspond. One way will be dark and the other way they will be light.

I learn, in looking up this matter, from a man who knows all about veneers, finishing, etc., that a job of laying and staining of this kind of veneers is considered successful when looking at it head on. The piece then presents a uniform color. You cannot overcome the difference made by reversing the veneers in order to get the figures.


I am a steady reader of your articles in THE FURNITURE MANUFACTURER AND ARTISAN entitled "Problems of the Finishing Room." I have a paint and varnish remover which I would like to manufacture and put on the market. It is a remover that is 100 per cent. efficient, contains no acids, not harmful to the workmen in any way, very cheap to make, and I would like to have you write me and let me know if there is any restriction on the manufacturing and sale of varnish removers. Racine, Wis.

C. F. R.

Answer by Walter K. Schmidt:-Broadly speaking, the market is open to the manufacturer of varnish removers, The patent office gives you in patents Nos. 965,404, 982,524 and 797,136 a description of patents issued to the present manufacturers who are manufacturing and who permit the manufacture of similar compounds under licenses in part to the patentees.. I would suggest that you get copies of these patents, and the information will immediately tell you whether or not you are conflicting with them. Some of the component parts of most of the varnish removers, so-called, have been known to act as solvents of gums, oils and resins long before they were marketed in combination as varnish removers. Therefore, there is a doubt in my mind whether your combina

tion would be an infringement. There is a market for a varnish remover that will sell at a reasonable price. The trade generally feels that the price at which this commodity is held is prohibitive. The house painters and many manufacturers buy the raw material and make up a very satisfactory remover. If you make an article to be sold at a fair margin of profit and which will do all you say it will, in my opinion there would be a good market for it.


A number of years ago we purchased a 35 inch double blower. This concern was installed by the writer's predecessor and has been considered as inefficient. I took charge of the mechanical end of this business a few years ago and have at various times inspected the blower, but find that the machine is all right, but there is something else wrong and would like to know whether you can help me solve our problem. We have too much back pressure on the machine. There seems to be sufficient suction, even in the separator, which is attached on top of our shaving house. Would like to learn the cause of this back pressure. Have changed the system of piping at various times, but this does not seem to solve the problem. The speed of the blower is between 1,700 and 1,800, approximately, which certainly seems sufficiently fast and as stated, there is considerable suction, but conflicting back pressure. Have but a few machines connected and haven't what may be termed long drag pipes. Have a shut off at every machine and when not in operation all suction is shut off. Our discharge pipe is 13 inches in diameter, same diameter as discharge ends of the blower. We have the same sized pipe right through to the sepThe length of the pipe leaving the blower is 37 feet long, then a 90 degree elbow is attached and the pipe rises 16 feet 6 inches. Here we have a 45 degree elbow and the pipe enters the separator. Where is our


trouble and how can we eliminate it?

N. B.

Answer by Alexander T. Deinzer:-If, as you state, the fan in question is in good mechanical condition, the trouble is due to the manner in which it is installed. I understand that you employ two 13 inch pipes from the discharge openings of the fan and these combine into a single 13 inch pipe. Right here we have a condition which is dead wrong and would seriously hamper the exhauster in the performance of its duty. I assume that the 13 inch pipe is required for the discharge of each side and that the inlet of each fan is connected up to a corresponding area of branch pipes. If this is the case. instead of the 13 inch discharge pipe, you should have a pipe of area equivalent to the sum of the areas of the two 13 inch pipes. Eighteen inch pipe would be a big improvement, but a 19 inch would be better. Undoubtedly the separator is proportioned to receive the discharge from one 13 inch pipe and it as well should be enlarged. You should have a good low pressure sexarator. In shutting off the connections at the machines when they are not in use, you should not close more than 25 or 30 per cent., as doing so will cut off the air necessary to convey the material in the discharge pipe. I believe these suggestions indicate the most serious difficulties with your system, although it would be to your advantage to take the matter up with a competent blow pipe man in your vicinity.


We would like to know what causes sparking in our dynamo. Our experience is very limited in the electrical line and any information you may give will be appreciated. We would prefer if you will not quote our name when replying. THE M. FURNITURE CO.

Answer by Alexander T. Deinzer:-You should study the principles which govern perfect commutation. A very good treatise on this subject is a small pocket book published by the Cleveland Armature Works. There are,


however, other causes beside improper designs of the dynamo which may cause a machine to spark. When the commutator is in good condition, true and smooth, and the brushes have a firm contact against it, and the machine invariably sparks at a heavy load, the trouble may be attributed to a poor design. In a well-designed machine the causes for sparking will be a rough commutator, a commutator out of round, or brushes not having sufficient contact against the commutator. fact, the causes of sparking may be divided into two classes-sparking from electrical causes and sparking from mechanical causes. In most machines built at the present time any sparking that there may be is principally due to mechanical causes. It is clear that in order to have sparkless running the brushes must at all times touch the commutator. The fact that from some cause or other the brushes do not touch the commutator all the time is the cause of most cases of sparking. If the brush is not free to move, sparking will result, for even in the best machines there will be some movement of the commutator with reference to the brush, and if the brush cannot follow it there will be a short arc that maybe will not be seen until the commutator is blackened and burned at one spot.


We are asked by one of our friends in Venezuela for willow furniture which they say is manufactured in Japan and passes through the United States without paying duty.

Can you advise us whether such an article is being either partly manufactured or handled by the American market, and if so, who in this country would be able to supply this article? New York


Foreign Trade Department. Answer by the Editor:-While there is at present a good deal of summer furniture imported from the Philippines and China principally, possibly some from Japan, it is for the most part of bamboo and so-called Chinese grass. We know of none which is willow furniture, of the sort we know as willow furniture. Willow furniture of that kind with which we are familiar is made from willows grown in this country and Europe, principally Germany and France. Very superior willow furniture comes from the Madiera islands. The following concerns can give you information regarding the sort of goods imported from the Orient: Shewan, Tomes & Co., New York City; H. R. Moody Co., Ltd., 480 Lexington, New York City; George R. Gregg & Co., Toronto, Canada; Mentzer-Piaget Co., 2 E. 23rd St., New York City. There are other concerns, jobbers and importers of the same class of goods, but the names we have given are those best known to the trade.


I would like to borrow or secure an English furniture magazine, or find out how I can secure a copy. Toledo, Ohio. HOWARD R. BLUE.

Answer by the Editor:-There are two papers published in London devoted to the furniture industry. One of these is The Cabinetmaker and the other is The Furniture Record. We are sending you copies of both these



What kind of glue would you recommend for furniture, and where may it be obtained? We have been using LaPage's liquid glue and wish something stronger. California, Pa. JULIA E. IVES.

Manual Training Department
State Normal School.

Answer by the Editor:-You should be able to buy small quantities of hide glue at any hardware store. If


you can buy in fifty-pound lots or more you can get it from any of the glue manufacturers or jobbers, among them the American Glue Company, Chicago, Ill.; Armour & Company, Chicago, Ill.; Swift & Company, Chicago, Ill., and the United States Glue Company, Grand Rapids, Mich. Of course, this means that the glue must be heated and you must put in apparatus for putting it in condition for use. You must be careful about over-cooking it if you want to get results.


Can you give me the correct proportions of plaster of paris, glue, linseed oil and rosin to mix compo used in the manufacture of moldings and picture frames and other material for the ornamentation of moldings, and to make imitation carvings? A. HOHENSTEIN.

San Francisco, Cal.

Answer by Walter K. Schmidt:-This is rather out of my line. Write to the Picture and Art Trade, Monadnock building, Chicago, Ill., and they may be able to put you in communication with some one who has this information.


We are manufacturers of pneumatic player actions. Our superintendent subscribes to your magazine, which the writer reads and in which he is very much interested. Do you know of any concern in the wood-working business which has a system of keeping track of the waste in lumber and which also knows the cost of each individual article manufactured? Any pointer you can give will be appreciated. New York.

STANDARD PNEUMATIC ACTION CO. A. W. Johnston, Treas. Answer by the Editor:-There are many systems of cost accounting. We have published a number of these in our pages, but we cannot now furnish you copies of the paper containing the articles.

It has become more and more evident to cost accountants that cost systems must be especially adapted to the material or factories under consideration. Our suggestion to you would be to get into communication with J. L. Maltby, who is now the cost expert of the Upholstery Manufacturers' Association, and also of an organization of the chair manufacturers, and whose address is the Monadnock building, Chicago, and arrange a personal conference with him upon his next visit to New York, where his duties sometimes take him. Mr. Maltby might be able to outline a simple system for you by letter, but we know he would prefer to arrange a personal conference.


I am sending herewith samples of abrasives which I wish you to examine. Hardness, 6 to 9; gravity, 2 to 3. This is the best material I have ever found in this country. There are several thousand tons in the deposit and as the new railroad is about completed, it is now available for working. I am of the opinion that there is a market for it in Grand Rapids, but do not know of the particular concern which buys things like the samples I am sending you in large quantities. If you can advise me in this matter I will appreciate it very much. I am also sending sample of Halloysite. This is a fine filter and absorbent. S. WARRINGTON. San Diego, Cal. Cecil Hotel. Answer by the Editor:-There are no manufacturers of sandpaper or other abrasives here in Grand Rapids. Better send samples of your find to the Armour Co., sandpaper department, Chicago, Ill., and the Carborundum Co., Niagara Falls, New York.

Fire which destroyed the warehouse of the Old Mission Furniture Co., Louisville, Ky., April 3, damaged the engine room and dry kiln, causing a loss of $10,000.

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