A glance or two at this imposing organization chart lying before me begins to show the many, many ramifications of the huge Macy business tree. It shows, for instance, how, under the direction of the merchandise council, are four large branches of store activity more or less inter-related: the handling of Macy's own merchandise (meaning particularly that which is either made in the store's own factories or at least made under its direct supervision); the work of the large force of buyers; the comparison department (an important phase of the business to which we shall come in our own good time); and the foreign offices. In the financial department, the controller is the quite logical chief. His general duties are fairly obvious. To help him in them, he has, under his direction, the chief cashier, the salary office, the auditing department, the depositors' account department--this last a most distinctive Macy feature--and a statistical department. Obvious, too, is the greater part of the work of the publicity department. It includes in addition to the advertising manager--always an important factor in the modern department-store and particularly so in the case of Macy's--a display manager. It is the job of the first of these men to tell the public of the merchandise being offered for sale at the sign of the red star; the job of his compeer to see that it is properly displayed to them. And, finally, there is the general manager--last but not least. Connected by an exceedingly direct and much-traveled line with the general offices upon the seventh floor of the store are Mr. W. J. Wells, the store's general manager, and his advisory council. For the G. M., big as he is always, has need of much advice. Upon his broad and efficient shoulders are placed such a tremendous array of responsibilities that one cannot but marvel at the sheer efficiency of the man--to say nothing of his reserves of physical and mental strength--who can hold down such a job. Yet, at Macy's, the man himself disclaims any superhuman powers. "I am merely the automatic governor to this big machine," he will tell you, in his own simple, direct way. "In fact, if the machine always functioned one hundred per cent. efficient, there really would be no need either of me or of my job. It is because no machine that is built of human cogs and cams and levers and pulleys may ever work at one hundred per cent. efficiency that I, or some other man, must sit in this office. It is our job to meet the unusual and the unforeseen. We take up slack here and loosen there."