It is indeed one thing to make a statement--whether in print or by word of mouth--and another and ofttimes a far more difficult thing to make good that statement by performance. No one knows this better than Macy's. Having set down such a definite and distinct statement it must be prepared to make good. It must be so covered and protected at every possible point that if challenged it can give a good account of itself. In fact, challenges come in every day--they have been coming in every day for a good many years now--and the house continues to make good its statement willingly--even joyfully. Here it is, then, that the comparison department functions; here it is that the original fundamental policy of Rowland H. Macy--to buy and sell only for cash--strictly adhered to during the sixty-four years' life of the business--makes it possible for the house to make good. How, then, is it done? The answer is easy. Suppose, if you will, that Smith, Brown & Jones are having a special sale of Mother Hubbard wrappers. There are advertised as their regular $4.97 stock, marked down (at a heartbreaking sacrifice) to $3.79. Manifestly, it is up to R. H. Macy & Company to sell the same quality of Mother Hubbard for less than $3.79, if they are to live up to their oft-stated policy. It is quite as patent that Macy's must know just what kind of wrappers Smith, Brown & Jones are selling, if it is to compete on an exact basis. Nothing simpler. One of the Macy staff of shoppers is hurried forthwith to the scene of the bargain and, purchasing one of the garments, brings it back post-haste to the Macy comparison department. Furthermore, it is in this department by ten o'clock of the morning of the sale. It is then matched as closely as possible with a Mother Hubbard from the Macy stock, and the two garments compared, point by point. If, after careful examination, it is found that Macy's is charging more, or even the same price, for equal quality, then its prices are immediately marked down to a figure at least six per cent. lower than that advertised by the other store. And this, mind you, is not an exceptional performance but a daily procedure in the carrying out of which an exceptionally alert woman manager and twenty expert shoppers are constantly kept busy. If you make inquiry regarding the ins and outs of this remarkable policy you will find that it is far broader than you may have imagined. Here, again, is proof of the pudding. It is a typical letter, received from a customer and copied verbatim, with only the name left out: November 12, 1920. R. H. Macy & Co., New York City. Dear Sirs: