The basement is occupied by the Carpet-making and Parcel departments. It is the largest room in the world, and is unbroken save by the light pillars which support the floors above. The Carpet-making department is interesting. The house deals largely in carpets, and one is surprised at the smallness of the force employed down here. The carpets purchased are cut, and the pieces matched as they lie on the floor by women. Then they are placed on a wide table, forty feet long, and are sewn together by a machine worked by steam. This machine moves along the edge of the table, and the man operating it rides on it. His only care is to hold the parts to be sewn perfectly even, and the machine sews a seam of forty feet in from three to five minutes. In the centre of the basement floor is a space about thirty feet square, enclosed by counters. This is the Parcel department. All purchases to be sent to the buyer pass through this department, and these make up about ninety per cent. of the day's business. The purchases are sent here by the salesmen with a ticket affixed to each, stating the quantity and quality of the article bought, the amount paid, and the address of the buyer. The goods are then remeasured, and if an error has been made either in favor of or against the house, it is rectified. The goods are then made up in secure parcels, each of which is plainly marked with the address of the purchaser. These parcels are then turned over to the drivers of the wagons used by the house for delivering purchases. The drivers are furnished with bills for the amounts to be collected on the parcels, and they are held to a rigid accountability for the delivery of every parcel entrusted to them, and the collection of all moneys due on them. The ground floor is the principal salesroom. It is a simple, but elegant apartment, and its chief ornaments are the goods for sale, which are displayed in the most attractive and tasteful manner. The room is 300 by 200 feet in size. It contains 100 counters, with an aggregate length of 5000 feet. Behind these counters are low shelves on which the goods are kept. In the centre is the immense rotunda, and at various points are the little wooden pens enclosed with lattice work used by the cashiers. Each article for sale has its separate department, and there are thirty ushers on duty to direct purchasers where to find the articles they seek. The display of goods is magnificent, and includes everything used for the clothing of ladies and children, either in the piece or ready made. There is also a department in which ladies and children may have all their clothing of every description made to order. The second floor is used for the sale of ready-made clothing, suits, upholstery, etc., and the third floor is the carpet salesroom. The other floors are closed to visitors, and are used as workshops, laundries, etc.