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s or exchanges. As goods are received the packages should be examined as to identification, whom and where from, and entered up alphabetically under the date received, with all particulars required, and goods placed in suitable compartments. When letter of explanation is received, goods are easily located, and both should be given to special exchange clerks, who will secure the necessary exchange bills and make such new selections as customers may desire. The cause of all goods returned should be thoroughly investigated in every instance, and where the fault lies with the house, the customer should be reimbursed for any extra expense incurred; and whatever department or individual is to blame should be made fully acquainted with their error, and such steps taken as will prevent a repetition of it. Usually associated with this work is a special section, which should deal with all letters of complaint. The cause of all complaints should be fully enquired into and at once. There should be no delay whatever, but immediate answers insisted upon. Explanations should be complete and to the entire satisfaction of customers, and any loss through carelessness or errors made good without reserve. Each department and their help should be held strictly accountable for any claims which, upon investigation, show where the responsibility should rest. This feature of promptly adjusting all differences and satisfying every reasonable demand leads to continued and increased confidence, and should, therefore, be given very particular attention. Samples. The preparation, selection and sending out of samples should receive the most careful attention. In some cases requests for samples are distributed among the different departments and are filled and sent to the sample department, but this method with progressive houses is considered slow, and for this reason alone unsatisfactory. The improved method is to cut from the piece such lengths of goods as are required. These are sent to the sample department with width, price and full particulars, where suitable paper printed in squares, the size of sample to be sent, are attached. These are sewn by machines driven by electric power and afterwards cut in proper sizes by electric cutting knife, prices inserted and placed in partitioned spaces in drawers arranged in suitable cabinets. As requests for samples are received, they are filled direct from these drawers, and sent out by
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