_Present_ _Suggested_ Black, proprietor $30.00 $25.00 Larsen, manager 20.00 20.00 Jones, clerk 12.00 } } 12.00 Myricks, clerk 10.00 } Wilkes, boy 6.00 6.00 -------- -------- Weekly payroll $78.00 $63.00 "I really think ye are no' justified in giving yourself $30.00 a week," he continued. "Twenty dollars would be nearer correct. However, compromise and for the time being mak' it $25.00. "You really should'na need five people in the store the noo, for, of course, you intend to work har-rd, don't ye?" I nodded. "Well, deesmiss either Jones or Myricks. But, give the laddie say three weeks or a month to find another posseetion. It's best to let help go in such a way that they will feel that ye hae no done them an injustice. Tell him frankly why ye do it, and he'll comprehend all right." "Won't the other fellows kick at having to do more work?" I asked. "Aye, probably, but tell them that it's only until the business is on its feet and then ye'll do better for them." "Very well, so much for salaries. What about rent? I can't cut that down, can I?" "No, that's an item ye canna reduce unless the landlord will give it, so leave that for the time being. "Taxes and insurance ye had also better leave as they are at present." "I have placed advertising at $300.00, I said." "Ye can reduce that, of course, and ye can save something there." "No, _sir_!" I exclaimed. "That's one item I certainly will not cut a penny!" My firmness so surprised him that he said never a word more about it, but went on to the next item. "General expenses," he commented. "These are 'way too high. Ye'll doobtless find waste rampant among your help and will hae to adopt stringent measures to prevent it. Most retail stores are neglectful o' this item--they're careless and waste and misuse supplies. They no' seem to consider what kind of twine, paper, and such things are best and most economical for their particular needs, but buy in a haphazard manner whatever is offered tae them. Ye want to exercise the same care in buying supplies that ye do in buying goods." "All right," I said. "We'll make a drive at that item of expense and try to put it where it belongs." "Deleevery expenses," continued Jock, "are lighter in this town than the general average. Ye'll probably save something here, but if ye cultivate the better class trade, which that mon Simpson did'na do, the present low delivery cost will rise. "'Depreciation.' This item depends on yourself, how ye buy and how ye keep the stock. "Heat and light expenses are verra low at preesent, but the store looks glower an' gloomy after dusk. Ye may want to improve that. People will always gravitate to the well-lighted shop.