"We have held, as far as within our power, the precept of which our late head, Isidor Straus, was a living personification--that business may be conducted between merchants who are gentlemen, in a manner profitable to both." It is one thing to write a thing of this sort. It is another to live strictly up to it, day in and day out. But that Macy's does live up to this high-set principle of its behind-the-scenes conduct is evidenced by the unsought testimony of a manufacturer who sought for the first time to do business with it. This man had made one of the mistakes into which all manufacturers are apt to fall, sooner or later. He had overproduced. And while, heretofore, his product had been chiefly, if not solely, sold in high-priced novelty shops he now needed an establishment of great turnover to help him out in his dilemma. Macy's came at once into his mind. The old house is indeed advertised by its loving friends. He went to it at once; by means of the special elevator, found his way, along with several hundred other salesmen, to the sample and buying rooms upon the seventh floor. A young woman at the door received his card and, without delay, told him that he could see the buyer of the department which would naturally handle his product, upon the morrow; at any time before eleven, but under no circumstances later than noon. Better still, she would make a definite appointment for him for the next morning. Mr. Manufacturer chose this last course. And at the very moment of the appointed time was ushered into the buyer's little individual room. Contact was established quickly. The buyer already knew of Mr. Manufacturer's line, regretted that they had not done business together a long time before. He inspected the proffered samples, quickly and with a shrewd and practiced eye; finally called into the little room two members of the salesforce from the department down upon the ground floor. They agreed with him as to the salability of the product. He turned toward the manufacturer. "Please bring your stock to No. -- Madison Avenue next Tuesday afternoon, at half-past two." Why Madison Avenue? The manufacturer was perplexed as he descended to the street once again. The curiosity was relieved on Tuesday, however, when he and his abundant goods were ushered into a big and sunlit room. "We shall not be subject to any interruption here," said Macy's buyer. And so they were not. For two hours the buyer and two of his assistants went carefully over the stock, then withdrew for a short conference amongst themselves. When they returned they handed Mr. Manufacturer a card. It read after this fashion: CASH The entire lot $____