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Many a manufacturer couldn't sleep at night if he knew. We are still studying the cost of productive labor and material. That's where we're wrong. We are omitting the real stem where danger lies-the third item, the nonproductive burdens. Don't use anybody else's standard— use your own. Use uniform methods, but apply them to your own individual case. Averages won't do. I know cases where the average profits, after applying the lessons of uniform cost-finding, have increased 3 per cent., 4 per cent., yes, 10 per cent. The thing to do is for all to use the same method to ascertain the non-productive burden.” Charles R. Sligh, of the Sligh Furniture Co., Grand Rapids, presented the cause of the Manufacturers Protective association, which is a movement apart from and outside of the federation movement, and launched on a previous occasion. As the result of his address many signatures were received to the agreement, and it is expected that the proposed association will be formally organized in the very near future.

C. F. E. Luce, secretary of the National Association of Manufacturers of Commercial Fixtures, followed with the address on "Freight Classification for Furniture," which is printed in this issue.

M. Wulpi, commissioner of several of the associations among the manufacturers, showed what had been done through the Central Bureau in the matter of credits and collections, demonstrating that loses had been decreased, that a successful collection business had been done and long strides made towards unifying the terms and discounts. He urged that the federation, by the adoption of a similar program, might be even more successful. Mr. Wulpi illustrated his talk with a series of charts. The committee on Constitution and By-Laws then reported the following draft as a basis for the organization of the federation:

Constitution and By-Laws as Adopted

ARTICLE I.

The name of this organization shall be "Federation of Furniture and Fixture Manufacturers."

ARTICLE II.

The purpose or object for which it is formed is to promote and harmonize the common interests pursued by the associated manufacturers of furniture and kindred lines. ARTICLE III.

Membership in this organization shall consist of duly organized furniture and fixture manufacturers' associations.

ARTICLE IV.

The annual meeting of this organization shall be held during the month of May in each year at a date and place to be fixed by the governing board. Special meetings may be called by the president upon request of five members of this board, and shall be called by the president, or in the event of his refusal, by the vice-president upon the request of seven members.

At any regular or special meeting of this organization, all members of affiliated associations shall have the right

to vote.

ARTICLE V.

The officers of this organization shall be a president, vice-president, treasurer and secretary.

The president and vice-president shall be elected by ballot at the annual meeting of the organization and shall hold office for one year or until their successors are elected. A majority of the votes cast shall be necessary for a choice.

The officers shall assume their duties after the adjournment of the annual meeting. The treasurer shall be elected by ballot by the governing board and shall hold office for one year or until his successor is elected. The secretary shall be appointed by the governing board.

ARTICLE VI.

The business management and control of this organization shall be vested in a governing board. This board

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shall consist of two members from each of the affiliated associations, one of whom shall be the president of the association he represents, and the other shall be named by the affiliated association. The president and vicepresident shall be ex-officio members of the governing board.

Each of the affiliated associations may select alternates to represent them at any meeting of the governing board providing their regular representatives are unable to attend. Alternates shall be furnished proper credentials signed by the president of the affiliated association.

ARTICLE VII.

Funds of this organization shall be provided by a pro rata assessment of the several affiliated associations in proportion to the number of members in each.

ARTICLE VIII.

It shall be the duty of the president and vice-president to perform such duties as usually fall to the lot of such officers in similar organizations.

It shall be the duty of the treasurer to receive all funds, to keep an account of the same and to pay out such amounts as he shall receive vouchers for signed by the secretary and countersigned by the president. The treasurer shall give such bond and for such amount as shall be desired by the governing board. The expense of the bond shall be paid by the organization.

It shall be the duty of the secretary to take charge of the correspondence, books and records of the organization, and to perform such other duties as shall be required of him by the governing board.

ARTICLE IX.

Unless otherwise provided for in these articles all questions before meetings of the organization shall be decided by a majority of the votes cast.

ARTICLE X.

One representative from each of five or more of the affiliated associations shall constitute a quorum at any meeting of the governing board.

ARTICLE XI.

The expense incurred by the officers and members of the governing board at any board meeting, such as railroad fare, hotel bills, shall be paid by the organization.

ARTICLE XII.

The governing board shall prepare a budget covering six months' expense twice a year.

ARTICLE XIII.

These articles may be amended by a two-thirds vote of members present at any regular meeting of the organization, or at any special meeting, provided thirty days' notice of the proposed amendment shall have been mailed to the last known address of each member.

The report was promptly adopted and Mr. Conrey, on the part of the committee on nomination, stated that but one man had been even taken in consideration for the position of president, and that was Robert W. Irwin, whose enthusiasm and persistence was largely instrumental in bringing together the manufacturers in the federation just effected. Mr. Irwin was promptly elected amid considerable enthusiasm.

For the position of vice-president, II. H. Marcusson, of the Haggard & Marcusson Co., of Chicago, was placed in nomination and as promptly elected.

Under the constitution it will be seen that the remaining members of the governing board are to be chosen by the constituent or affiliated associations, and that when these have been chosen, which will in all probability be in the near future, the other officers, a secretary and a treasurer will be elected.

Before adjourning there was presented by the National Association of Upholstered Furniture Manufacturers the resolution adopted in their meeting in approval of one exposition a year.

President Irwin, in receiving the resolution, said: "Here is where my trouble begins."

H. N. Davis, of the Metal and Spring Bed Manufac

turers association, in support of the resolution, said that a leading manufacturer who had a business which extended from ocean to ocean, and from Minnesota to the gulf, had sent out 600 letters to retailers asking if they preferred one exposition a year or two, and if one at what time in the year, and had thus far received about 500 replies to these letters. Of this total 85 per cent.

were in favor of one exposition a year, this exposition to be held beginning some time in May.

It was at first proposed that the resolution of the Upholstered Furniture Manufacturers association be referred to a special committee of three, but upon motion it was referred to the board of governors of the federation for early action. The federation then adjourned.

NATIONAL ASSOCIATION'S MEETING

Report on Trade Conditions---Approved Proposed Advance in Rail Rates--Price Maintenance and Stevens Bill Approved---Other Recommendations

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HE National Association of Furniture Manufacturers, the case goods makers, held their semi-annual meeting at the Auditorium hotel, in Chicago, on May 13th. The meeting was very largely attended. In pursuance to the practice, the executive committee of the association met on the preceding day, had an all-day session, and continued their deliberations far into the evening. The result of these sessions is set forth in the report of the committee to the association proper, which assembled on the morning of the 13th. At that session Secretary Linton made his usual report.

In that report he dwelt upon the appearance of the association in the Pacific coast rate case, reported the attempt to prevent the appearance of the association on the ground that it was a local association, and called attention to the fact that the official classification committee was attempting to eliminate Rule 10, which would prevent mixed carload shipments. He suggested that for these and similar cases a traffic or transportation committee be appointed. The secretary's report included paragraphs in support of the proposition for the federation of the several associations among the furniture manufacturers, and that the association upon the agreement of the board of directors had joined the National Chamber of Commerce. Some attention was given to the problem of cost accounting, and the secretary made the following report on trade conditions:

We do not need to tell you that general trade conditions for the spring season have been very bad. Outside of the few factories that secured some special work or took on some jobbing accounts, our correspondents universally report a restricted and disappointing business. Reports indicate that stocks in the warehouses of onehalf of the factories answering the inquiries are considerably above normal, and while it appears that the greater portion of the factories are operating with reduced crews, yet it is to be noted that at least one-third of those reporting are running 60 hours per week. This course if continued can but lead to trouble later on, for while close-out offerings, to date, appear to be less than usual, the time must come when stocks now accumulating must, if not retrenched, eventually go on the market at bargain prices.

If stocks can be held within the demands for goods, and close-outs and forced sales held within reasonable limits, it will clear the stream and allow free and natural flow through the channels of trade when business again begins to take on life and activity.

Naturally, our manufacturers are anxious regarding the future, and impatient for a more active demand. Business hinges very largely upon three things: First: A free flow of our medium of exchange and the credit accommodations accompanying same.

Second: The full employment of labor at fair wages. Third: Good crops.

The business of a nation was slowed down last fall through restricted bank credits-men were laid off early and in larger numbers than usual, thus impairing the purchasing power of a vast army of working people, a condition continuing through the winter and which is still upon us. This condition has been augmented by the withholding of orders for steel, iron and other supplies by the railways pending an effort to secure a 5 per cent. increase in freight rates.

In addition to these causes of restricted business it might not be out of place to say that the automobile and the catalog house is not helping the furniture business

any.

The executive committee made a report that it was impractical to make a joint exhibit at the Anglo-American exposition, to be held in London, and in support of the following resolutions, which were adopted:

Whereas, The unfair practice of cutting prices of standard goods is being generally used as a means of destroying the independent merchants of the country and creating great trading monopolies, thus seriously injuring the prosperity of the towns and smaller cities, and

Whereas, The claim that price cutting is in the interest of the consumer is wholly unfounded, since the loss on standard goods is always offset by the higher prices charged for unknown goods of doubtful quality, and

Whereas, House Bill 13305, introduced in congress by Representative Stevens, of New Hampshire, is a measure that will aid in establishing fair, free and honest competition, relieved from cut-throat methods, and give the independent merchant an opportunity to do business under legitimate conditions,

Resolved: That the National Association of Furniture Manufacturers heartily endorses the Stevens Bill, and calls on the United States senators from this state, and the congressmen from this district, to favor that measure, and to use their influence in having it enacted at the present session of congress.

Resolved: That we commend the utterance of President Wilson, at Philadelphia, on October 29, 1912, when in defining his policy he said:

"Safeguard American men against unfair
competition, and they will take care of them-
selves.
* * If you make the processes

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by which small men are undersold in particular markets, criminal; if you penalize in the same way those discriminations by which retail dealers are punished, if they deal in the goods of anybody except the big manufacturers; if you see to it that raw materials are sold upon the same terms to everybody; if you see that the closed market for credit is opened up by a very different banking system, then you have freed America, and I for my part am willing to stop there and see who has the best brains;" and we pledge him our earnest support in any effort he may make to enforce the principles of equal rights and

equal opportunity to honest dealing with the consuming public.

Other resolutions adopted were as follows:

Resolved: That it is the sense of this meeting that the rules of the National Hardwood Lumber association, in force in 1912, be specified by individual members in buying lumber and that the secretary be instructed to notify members of this action; also, that if any member of this association is without a copy of these 1912 rules, the Secretary be instructed to secure one for him.

Whereas, The members of the National Association of Furniture Manufacturers of America market a large product, which as raw material and as finished product is dependent for its movement on the railroads, and

Whereas, There is now pending before the Interstate Commerce Commission a petition of the railroads in official classification territories for increases in freight rates, under titles-"Investigation & Suspension, Docket No. 333" and "Interstate Commerce Commission, Docket No. 5860," combined, and

Whereas, The country is now experiencing an industrial depression. Therefore, be it

Resolved, That it is our opinion that one of the most important factors in relieving this condition lies in an early decision of the 5 per cent. (5%) advance in railroad rates, now pending, and it is our judgment, based upon our business experience, that an horizontal advance of 5 per cent. (5%) in the present rates should be granted.

The following recommendations of the executive committee were also adopted:

We desire to emphasize at this time the importance of the provision that no article sold as a close-out be offered at less than 25 per cent. discount.

In view of the restricted demand for furniture for the spring season, with no prospect of early improvement, we earnestly recommend conservatism and caution in production until conditions improve.

The committee on cost accounting were able to present nothing further than a form for ledger headings, the adoption of which was recommended as a step in unifying and making all embrasive the burden charge and also making possible the reports which are required of all corporations. Considerable time was spent in discussing this phase of the association's work.

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The Chair Manufacturers

HE National Association of Chair Manufacturers held a session at the Blackstone Hotel in Chicago on Friday, May 15, following the session of the Federation of Furniture and Fixture Associations.

The leading feature of this meeting was an address by G. A. Buckstaff, of Oshkosh, on the lumber inspection rules. This was an elaboration of the address given before the Federation on the previous day, and because it was given in a smaller room, it was possible to illustrate it with charts and with boards which had been brought for the purpose. The difference between the 1912 and the 1913 rules was shown. The charts have been reproduced by the association office and can be had on application, addressing 601 Monadnock Building, Chicago, Ill.

Very important matter on freight classification was brought up and a standing committee was immediately appointed to look after freight matters. This committee consists of Messrs. W. B. Baker, of the Peru Chair Co.; A. C. Hahn, of the Phoenix Chair Co., and J. B. Fenton, of the Buffalo Chair Works.

The secretary's report indicated an increase in membership of 50 per cent. within 90 days. Also that 21 factories had installed the associations official cost method. This report also showed a large interest on the part of the southern manufacturers, so great that the executive committee decided to hold the annual meeting in November at Asheville, N. C.

The treasurer reported all bills paid and a handsome balance in the treasury.

A special mid-summer meeting will be held at some point near Boston about August 19.

The meeting went on record as in favor of one exposition a year, and the following resolution was unanimously passed:

The National Association of Chair Manufacturers in convention assembled, May 15, 1914, desires to express that it is the sense of this organization that it would be a benefit to the furniture industry to have but one exposition a year and the opening of the exposition to be May 15. Upholstered Furniture Manufacturers

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HE National Association of Upholstered Furniture Manufacturers held a meeting in Chicago at the LaSalle Hotel, commencing on the morning of the 12th. The session was largely given over to verbal discussions and reports, although there were two set features in the way of addresses. One of these was the paper by Chas. E. Spratt, on "One Exposition a Year," which is printed elsewhere. At the close of this address the following was adopted:

Resolved, by the National Association of Manufacturers of Upholstered Furniture in convention assembled, May 13, that it is the sense of this organization that the furniture industry would be benefited in all its branches if but one exposition be held in each year, the opening date to be about May 15.

It was ordered that this resolution be presented to the mass meeting called to federate the various manufacturers associations.

H. K. Brearley, of the Dean-Hicks advertising service department, gave an illustrated address on advertising.

There were short addresses also by A. C. Brown, the first secretary of the association, who complimented the association on the work it had accomplished, and by by J. Newton Nind, who spoke briefly of the bills pending in Congress by which it is proposed to supplement the Sherman anti-trust law, and create a Commerce Commission. Mr. Nind pled for a broader appreciation of the necessity for trade organizations, and for the protection of legitimate profits.

There were discussions during the session on the finishing-room, on the introduction of varnish-drying apparatus and sprayers, and other modern improvements.

But the real feature of the sessions of this association was the results which had followed the introduction of the uniform, or standardization of cost accounting which had been potential in bringing the members of the association to realize the price at which their goods should be sold. Unmistakable evidence was given that the associa tion has been the most successful of the lot in improving the conditions of its members. Several additions were made to the membership of the association.

The secretary, J. L. Maltby, gave a very comprehensive report of the work he had been doing since the previous meeting.

The officers elected for the ensuing year were as follows:
President-C. J. Kindel, Grand Rapids, Mich.
Vice-President-F. E. Shearman, Jamestown, N. Y.
Treasurer-C. S. Kimmith, Chicago.

Secretary-J. L. Maltby, Chicago.

All this was accomplished at the sessions of the association on Tuesday and Wednesday morning. The program provided for a morning session on Tuesday and a drive over the boulevards of Chicago in the afternoon, but rain prevented, and this latter feature was postponed until the afternoon of Wednesday when the weather was fine. The ride was much enjoyed. About forty miles of boulevard were covered in the trip.

It was decided to hold the next meeting of the association in Atlanta, Ga., in November.

THINGS BEING

BEING SEARCHED

RETAILERS' WANTS

HSTAL TABLES--Can you tell who makes hospital wks, such as white metal top tables. Andrews Bros. Co., Aga, Ga.

As Purows AND MATTRESSES-Will you kindly give zamos et concerns that make air pillows and mattresses? F. L. Shepherd, Batavia, N. Y.

STEEL SETTEES FOR PARKS-Please give us the address of me firm that makes steel settees for public parks. Shockey & Landes, Abilene, Kans.

WANT CATALOGS-We want catalogs and price lists on medium and low-priced furniture of all kinds. T. H. Wiggins Sons Co., Ocean City, N. J.

COLONIAL MIRRORS-Please inform me of the addresses of two or three manufacturers of a good grade of Colonial minors. J. W. Darrin, Corning, N. Y.

DINING-ROOM SUITES.-We would like catalogs or photographs of the best grade dining-room suites at once.Wiggins Furniture Co., Ocean City, N. J.

CERCASSIAN WALNUT CHINA CLOSET-Will you refer us to some factory that makes a line of china closets in Circassian walnut? Gunn & Shaffer, Cuthbert, Ga.

LOOKING FOR A LOCATION-H. M. Jenkins, of Preston, Ia., writes that he contemplates going into the retail furniture business if he can find any suitable location.

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send me a catalog and price list? H. C. Mather, Austell, Ga.

DESK TABLE WITH DROP SIDES-Will you give us the name of some factory making a desk table with drop sides? We have a customer who wants a piece of this kind, but do not know of any firm making the same. The Klick Co., Erie, Pa.

VANITY DRESSER-I have a customer who wishes to get a vanity dresser in mahogany with a drawer below the glass. Will you kindly give me the name of some manufacturer who makes a dresser of this type. Theodore S. Coy, Great Falls, Mont.

CENTER SETTEE. Please put us in touch with some manufacturer of center settees 60 or 70 inches in diameter. We would prefer something in medium priced article. Same must be upholstered in leather. Cobb House Furnishing Co., Mason City, Iowa.

HOWARD BREAKFAST TABLE-Will you let us know by return mail, if possible, where we can get the Howard Breakfast Table? We have an inquiry for such a table and have never heard of it before, but know it can be bought in Chicago. Williams-Keith Co., Rockford, Ill.

WHITE CEDAR PORCH FURNITURE-W. B. Sommerville, of 1718 Palmer Avenue, New Orleans, who is apparently not a dealer, is looking for white cedar porch furniture. Manufacturers who have anything of the sort should communicate with some dealer in New Orleans with the information concerning the possible purchaser.

CHILD'S NURSERY CHAIR-We are looking for a child's nursery chair, a sort of slip seat that fastens to the toilet seat and has a bar in front to hold the child. This chair is similar to an attachment for a high chair, with an opening cut in, so that it can be fitted to a toilet. Kremer Bros., Fond du Lac, Wis.

INEXPENSIVE COUCH BED-We have a customer for a couch that has a canvas back. It is made so you can put a throw or rug over it, and it has no head. We do not know of any firm making such a couch and we write you to see if you can advise us. Foster Furniture & Hardware Co., Mt. Pleasant, Mich.

BRASS AND WOODEN NOVELTIES-We have opened a novelty furniture store and would like to add to our wooden novelties brass novelties, such as jardiniers, etc. Also we would like the address of firms making cheap and medium priced novelties in wood. Novelty Furniture Co., 9708 Cedar Avenue, Cleveland, Ohio.

CHILD'S NURSERY CHAIR-Will you please advise where I can purchase small stools with back, such as used for children, to be placed on regular stools in the closet? I am not able to find these in any of the catalogs, therefore enclose stamped envelope and would appreciate information if you can give it. Melvin S. Halverson, Stoughton, Wis.

FLOOR COVERING-We are remodelling our show window and are looking for a light floor covering, or imitation flooring for use in our display window, such as was described in THE RECORD recently. We are not satisfied with linoleums and other imitation floorings, but want to find something different and better. Winship Furniture Co., Phillipsburg, Kans.

COMMUNION TABLES-Can you tell us the factory which can supply an individual communion table? This is a small table 20 to 24 inches high and 24 inches long by 20 inches wide, having a small rack in the rear for communion glasses, and also a narrow strip of velvet in the front, the idea being to use from 20 to 24 of these individual tables behind the rail. We do not have any

such thing in this part of the country, but we understand it is used extensively in the churches in your state. "Address furnished on request."

MANUFACTURERS' WANTS

MACHINERY FOR TOOTH PICKS-Can you give me the name of a firm making machinery for making tooth picks? EARL E. DUNAWAY, Atlanta, Ga.

GLASS KNOBS FOR FURNITURE-Please advise us where we can obtain small glass knobs for furniture. THE BUCKEYE ALUMINUM COMPANY, Wooster, O.

BRUSHES. Do you know of an automatic machine for manufacturing small brushes like the sample sent you?— J. A. BRANDT, 4720 McMillan St., St. Louis, Mo.

SLAT MACHINE-Will you kindly give me the name of a maker of a machine for making lath for wood or Venetian blinds? H. GOODMAN, 328 Bryan St., Savannah, Ga.

BIRCH CHAIR SEATS-We would like to have the names of two or three factories manufacturing birch chair seats. WICHITA, WHOLESALE FURNITURE Co., Wichita, Kan.

PORCELAIN LININGS.-Can you furnish us with the address of one or more manufacturers of porcelain steel linings for refrigerators? C. M. WARE COMPANY, Millville, N. J.

DRAWER EXTENSIONS-I should like to know where I can get some good drawer extension slides-anti-friction, ball bearing or any really good extensions. V. M. RUSSELL, State Normal School, Platteville, Wis.

TWIST TURNINGS-Where can we get twist (rope) turnings made for the front legs of chairs and the stumps of arm chairs? We understand there are two or three different parties who make a specialty of this work. HALE COMPANY, 14 Stone Street, New York.

PARLOR FRAMES.-Can you advise us where we can get a line of chair frames similar to the ones pictures of which are sent you? We would prefer to get the frames only, as we can do our own upholstering. THE SCHIERHOLTZ FURNITURE Co., Ltd., New Hamburg, Ont.

TRIMMINGS FOR KITCHEN CABINETS.-Will you advise us if you are able to furnish us with the names of manufacturers of trimmings for kitchen cabinets; also frosted glass for doors, nickeloid to cover the tops, and tin boxes to be used as bread drawers. THE HANSON Co., 3521 W. Grace St., Chicago, Ill.

SLIDING DOOR FIXTURES-We would like the address of manufacturers of sliding door fixtures for kitchen cabinets. We are now using the regular swing door, but our trade is demanding the sliding doors, and if you can give us the names of manufacturers of fixtures we will appreciate it. THE M. BROWN Co., Wapakoneta, Ohio.

REPORTED BY CONSULS

OFFICE AND HOUSEHOLD FURNITURE.-An American consul reports that the leading furniture dealer in the city in which he is located desires catalogs and prices c. i. f. city of destination of office desks and office and household furniture. Correspondence must be in Russian, and prices must be quoted c. i. f. city of destination.

MACHINERY FOR VENEER FACTORY.-A foreign business firm doing the largest timber business in a certain city, is contemplating the erection of a veneer factory and would like to receive catalogs from American manufacturers of machinery suitable for this purpose. An American consul states that it is the intention of the firm to cut the veneer only and not to make plywood. Correspondence may be in English, prices and shipping weights should accompany catalogs, and, if possible, freight rates to the city of destination should be given.

HOUSEHOLD ARTICLES AND KITCHEN UTENSILS.-A wholesale house in a European capital desires to form connections with an export commission house in the United

States which will undertake to keep the firm promptly informed when any novelties in household goods and kitchen utensils are put on the market by American firms. Correspondence may be in English. An American consular officer writes that this firm has been importing American office furniture for some years and has a good commercial standing. It is now opening another department for wholesaling kitchen utensils and household articles and intends to send salesmen throughout certain countries.

News of the Trade

The plant of the Bison Table Co., Buffalo, N. Y., was damaged to the extent of $1,000 by fire, April 6.

The Double Duty Chair Co., Cleveland, Ohio, capital $10,000, has been incorporated by Fred Desberg and others.

Wage difficulties prompted the strike of 500 employes of the Heywood Bros. & Wakefield Co., Wakefield, Mass., April 21.

The factory of the Grand Ledge Chair Co., Grand Ledge, Mich., was damaged to the extent of $1,000 by fire, April 23.

An addition will be built to the factory of the Penn Furniture Co., Conneautville, Pa., to accommodate a new office and shipping room.

The Gillett Manufacturing Co., Clio, Mich., capital $10,000, has been incorporated to manufacture and sell household furniture, specialties and supplies.

The plant of the M. A. Hunt Co., Cincinnati, Ohio, will be remodeled at a cost of $50,000. A new office building and addition to the present factory will be built.

The Union Furniture Manufacturing Co., Albany, Ore., A. H. Sandstrom, president, recently went into voluntary bankruptcy, listing assets at $28,931.66 and liabilities at $36,727.41.

Preparations are under way to promote Evansville, Ind., as a furniture market during the first two weeks of July. Plans abandoned because of the 1913 flood will be carried into effect this year.

The E. J. Robinson Adjustable Bed & Couch Manufacturing Co., Chillicothe, Mo., will remove its plant to St. Joseph, Mo., where a factory affording 8,000 square feet of floor space will be constructed.

Two warehouses of the Frederick Walpert Co., bedding manufacturers, Baltimore, Md., were destroyed by fire on April 9 and 10, causing a loss of $15,000. Incendiarism is suspected and the origin of the fires will be investigated.

The Sheboygan Upholstering Co., Sheboygan, Wis., capital $25,000, has been incorporated by Charles Honaold, William Kaufmann and A. W. Muehlenberg. The property formerly was known as the Central Upholstering Co.

The Appalachian Furniture Co., Bluefield, W. Va., will be sold at public auction unless a reorganization movement, now under way, is successful. It is reported that Bluefield interests are considering the purchase of the Appalachian plant.

Asserting that the funds of the New Cabinet Co., Evansville, Ind., are being dissipated by a set of pretended directors paying themselves large salaries, Daniel P. Roberts filed suit against the company April 22, claiming $1,728.40 due him as commission for the sale of stock.

Ferguson Bros. Manufacturing Co., Hoboken, N. J., will build a five-story brick structure opposite its present plant to afford additional manufacturing facilities. The new building will be 100 x 180 feet and will furnish employment for approximately 200 employes in addition to the 400 now on the company's pay roll.

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