ve to seven men, according to the seasonal trade. He had an
express wagon and two vans, which with the horses were valued at
$1,200. His gross receipts amounted to about $3,100 in 1907, and about
$3,600 in 1908. In keeping accounts both ledger and day-book were
used. The proprietor had run a small grocery in Virginia before coming
to New York, and some of the capital from its sale had been saved and
put into this enterprise. He depended upon white customers for about
two-thirds of his patronage.

No. 14 was a manicurist and hair-dressing firm started by the
proprietress in May, 1903, who had been in New York eleven years in
1909 and who worked at a pocket-book factory before starting into this
venture. She was a native of Virginia. The enterprise was not large
enough for any employees; tools and fixtures were worth about $60, and
hair goods, _etc._, on hand were valued at $75; the front room, about
12 by 14 feet, of the living apartment was used for business purposes.
In 1907 and 1908 the gross receipts averaged about $1,000, which was
mainly fees for manicure and hair-dressing services. This enterprise
was started that the proprietress might "be at home," and a cash trade
almost solely among white people was being developed.

No. 15. This was an undertakers establishment started in 1897 by a
minister, who came to New York from Virginia about twenty-five years
ago. The firm had been located at the address where found about nine
years, and had a branch in another part of Manhattan. Two helpers were
employed, the floor space was about 20 by 40 feet, for which a rental
of $35 per month was paid. Tools and fixtures, including dead-wagon,
were valued at $1,200, and about $300 of stock was kept on hand. The
gross receipts of the business were about $9,000 in 1907, and about
$8,000 in 1908. Ledger, cash-book, day-book, and funeral register were
used in keeping accounts. The proprietor started on a small saving
from his salary as a minister, having to run the business a year
before he had the additional $200 in cash for deposit for registration
in the Casket Makers Association, thus securing credit on supplies. He
habitually allows credit to customers, all of whom, with very rare
exceptions, are Negroes.

No. 16 was a hotel on the European plan, established in 1899 by a
Georgian who had been in New York five years previously and had saved
his wages in several kinds of hotel work to get his start. He usually
employed six help