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Jail Decision Ulisuriderstood, Experts Declare faecutive Says Commerce Commissioii Is Not Com? pelled to Accept Present Value; Holds Court's Ac tion Constructive Railroad experts having knowledge ol t>,e fnll ?*** oi ti,e United States Su treme Court's decision in the Kansas rjty Southern test case asserted yeater i?rthat the newspaper dispatches from W?shin?ton were in error in ssjring ? *V|t it compelled the Interstate wom litrce Commission to accept the present value c: railroad right of ways and ter ;?4]j in t'.xing the valuation of the :'IteS ?Wfcat the decision really said." ?-sten ?n olficpr of the Association of Rjihvav Kxocutivcs, "was that the In? terstate Commerce Commission cannot nfose to accept the testimony of the arricf companies as to what the re ?reduction value of their present prop? erties i* Before fixing a valuation which j. 10 hc rr.arle the basis of the rate structure under the Cummins-Esch 1??. "The decision ia useful and important t, tatt it cnables the roads to put into t'f.i record what thr value of their prop ,..'.; ;?. and the Interstate Commerce r?a?ission apparently is under obli gaii'oc to i scertain whether the roads' esi'imate is correct. The Interstate Commerce Commission wanted to ex c'nde the testimony of the railroads re Mitiiagthe present value of their prop J^ies, and it is now directed to roeeive that testimony by the Supreme Court. ind to thia extent the decision is very favorable. Ha i the decision compelled tie Interstata Commerce Commission to accept the present book values of the r?;!r'oad.s the whole valuation question would h.ivr beer. settled without goinp: further." A number of railroad companies yes jarday voted to accept for the six months from March I the compensntion they have been receiving during Fed? eral cor tro'.. This action was provided for under the new law, which stipu lated that the roads must act. by Mareh 15. Those roads which do not act be? fore that time must turn over to the government their surplus earnings above the return flxed by the railroad jjainistration until the six months' period has elapsed. It is believed that a majority of the roads will accept the Federal compensation, as in the cases of only a fey are earnings running ahead of the averag ? p< rating income fotthe three-yi r test period. Among the roa !s that yesterday voted to accept this return were the Atchi !or? thr Rocfe Island, the Now York Central and subsidiaiy lines, including the Rutland, Pittsburg'.i & ? Lako Erie, Chicago. Kalamazoo <$ Saginaw; the Southerr. ;'.. i :, the Missouri Pacific, tte Minneapolis & St. Louis and North? ern Pacific. The Uni ir. Pai fic, on the other hand, ii reported to have decided to go ahead lard return, believing that its earnings will be in excess of that amour.t ring the six months' rearar.tc: pi r'n d. Olln P. Geer. of ' ?- V ? . foi ed a partn rahip for v und. r t ?-., flrn .. Ge< r. wltl offlcea at FINANCIAL MEETINGS CHICAGO iNIJ N.OKTII WKSTEKN Hill W \\ ( OMPAN1. ' Tl !E ? - ? i. . >. .. :..\i ? AXSUAIj ting. n that a special ' ? - of the Ctht . impany, I o f Di recto rs ind ' ' am ua i :' - tholdera eral Offlce8 of !he \\ -- .1 ... kaon Boule '? ?? - noia, on ;. ? Ihe . la: 3f April, 1920, at '?' for the purpoae of con g: (1) Whether the f tl ?? pai - i oncur ' ? ? ? creation of a bi nded -? I' ? ? ? ' .-? -..--.'. ui au .. timea !"?: :? su . . mi a us f ri m I l.i- to I ime ? ??? . ( 1 ra or Execu! Ive ' m ?fetee ? ne, of honda, payoDle ?" |old co! L'nil :-:? , a of Amer? ii eaei t ai andard of ? ' a- . fi: .sa, and II ni ed bo i hm f at anj on time out Rand.i:.g. ?..,-??? ? ? all outs anding a -. iv Company, after : :.? amount of ali prior debl at or t?lor? matu ?, g all never exceed ihre? - ' -? . ndlng cap stoch of tha ?"' ?' .poration, l. A O 2037 an I v--artng ' 'jw of ntereal ? l dir g ihe lawful '" ' - i ' the Board of Commll tee at th* . i le ?eml-a nnuaily : and tte executlot and delivery by the Com P??V of a First .- ? Refnndlng Gold Bond Hertgage ; Truateea to b* deaignated by l?Board of DI ectors, dated Maj l, 1320, Wrtveylng in t-..-.?t fh>- corporat.e property JM tran hiaea deacrib i thereln, to secura UM' Payment ot ai! auch bonda which ara job* liaued fi t tha purpoae of purchaalng, MieffllDg oi refunalng, bffore, at cr after 7ii:'l;'?'? '"'" utatandlng obligatlona of ?? Company, ar.d of other companlea ?..<?? propertlee now are or hereafter ahall ? owned oi a qulred by the Chicago and Mirth Westerr, Railway Company by con ?"i-'t'en ;. ? ;,:?. ,.r otherwise; for the WJPoee of the frture enlargement, im fwvement, extenalon and -rjulprnent of wpropertles f i ie Compaav und of auch ??aw con-.Dnri.-i-; for xhF construction, putaaae cr acqulaitlon of other rall **>? a-d property, or for the purpose of JlmburB.r.K the Company for moneya wn a- any tlm< mas be or may have ?*", expended for any of the purpoa-a ?.3re?v;. and wtl] approve auch mort i??? in ihe f to b aubmltted at aald a":-r-K- ?? ratif the a> tion of ita "WO of Dir. ti ) authorlzliuj the rrea . ? ? -'-' ? and th* exe.-u ,.;' ' "; ? ' rtgage; and (2) Whether .?.r:o<;; '?? Company will a-i ifTJ? ""= P"r aae ' ali tha property. ;c-?lR? a:: frar htsea, rlghta, prlvilegea Z '^muriMes pertalning tlser^to and all Sw?en&n ea thereot whataoever. of .'ach >ht fuMowlr.c narii'd pr(^pri>tary p'r:'' K^cr Valley Kallway Company. ?,."'? Fo.urrh* Valley Railway Company. ?.,\ s 3'vor Valley and North Wustern ??..May tumpanv, c4*pa0,'JPln Count> Extenalon Railway te South,"'n Railway Company. B-i^'V-.rl ValI*V ?nd Blalr Railway and w Company, Caa^a, ? ar"! N'orthwe8tern Railway isr^It' ,,RaP|f! c'!ty and North-Weatern tSU ComPany, CcmpVnyand F'Jrt p,erro Br'?3Ke Railway Co??.P* Pw- I-8d<5 and Eaatern Railroad ?s SL/i:,btny Ra!1 R'>ad Brldgo Company, ?1mm 8t',on of th" Payment to each ?5d th.comp*!M,'? r,f th<" BUIT1 ?t t"1*" dollar ?3 th.% V8Ump<!on by thla Company of tea ^e l'abtiltlaa and obligatlona of 'a? .* '* compantea; and will ratlfy '*>"?!n. 'f lt* Board of Directora au Uij". ?*,*u''t> purchaa';a upon auch termi be ih.'u,rlhrr purpose of aald meeting will aetloiiio' - of Directora and the trana H!?. . .*"C|1 other bualneaa aa may com* Su,J?M ""?lait. ??M, ,? book'' Wl1' he eloaed on Friday, "i th?i ' ?- at th" ?loae of bualneaa ^'Mr..i day "id W'IH he reopened on Bv !?*>'? APrll 14. 1920. DatM ni,ot the Board of Directora, wvS , ;*'?- lUlnola. January ?1, l^H. JOBv T.Uam ?? FINLEY. PrealfJent. ??^!1^__D CALDWBLL. Socretary. ^ ?. F. GOODRKH COMPANY t;Th.*ILnis:U moetlrg of the atockholdera kiu .. *;? F. Goodrich Company will ba ^adw.i"? offleo of the company. 1780 'M iTK Boro"Kh of Manhattan. City **rch i?* ,"' N?w York. on Wedneaday, % foi,?' I923- at 10:30 o'clock a. m. for "? carn^T"* Purpoaea: (1) electlng (by hc!<l c7.raon.l,t?cl<ho!der!i) alx directora to iJl ?jb??/i (or tho Urm of three yeara: 'Ma?,",1^ S(>ct!on 1 of Article I of tha Ti,. '"* company to read as foilowa: ?*? rtr.i*nn-Ua' ""leetinir or th? ?tockhold Torr r*. ?B held at Ita offlce in New thirrt \vy u ,n "?"> o'clock ?. m. on the ,v*r? ""!"??day of Aprll in <ach and If ??Mrtar' h'-Hi'Mng; In the vear 1921, lf ? leaat*^ 'r.J101 "? lpKa'. holl.'.ay. and lo*in* ? h"Jlfl?v then on tho day rol *? tran? .1 " el*ctlon of directora anJ ..*?y arnrIL0. n of 8U,*h otner buairreas aa !}> tr?n?ir.Vy come before the meeting." ?*? Pron?i n* "uch ?tl??r t>ualneaa as **I"4Jout? com* hefora tha meeting; or *> ota7r^nl or "-flJournmenta thereof. ""w of the Board of Directora 5 O. WORK. Freaident. ?tt?4 VmF-p- VAN CUEEF. Bacratary. ^?:- ^T^ Business News portmg that prime bitla wer? moving at 7 per cent, compared with 6% r? cent recently quoted. Such busineas ., ia being tranaactTd, howeTer to acceptances at ratea unchanged. COTTONS?LfrefcVr Inquiry for Bleached Goods Some buyera of bleached goods, in? cluding jobbers, retailers and manu? facturers of beddint; materials, ara showing moro interest in the market than they have for a month or six weeks, according to agenta for mills making bleached gooda. The renewal of buying in this quarter was apparent in a number of houses yesterda , and while the orders placed were not large, and the buyers showed a disposition to demand soods for immediate use, the mill agents immediately began prc dicting a big business in April. Among the more conservative sell ers the fact that buvers are asking mostly for immediate delivery goods is taken as an indication of the wide sproad Conservatism toward merchan? dise to bo used several months from now. Much of the immediate delivery busi? ness offered the mills is being turned down, aecordinpr to selling agents. On some g-oods deliveries can be made in five weeks, they say. while on others the earliest delivery dates nromised are two months hence. Wide bleached goods, according to inquirie.s bein<r received, are in greater demnnd than the narrow goods, those 36 inches or under in length. Appar cntly, the inroads that the automobile and imitation leather companies have made on the wide goods market have resulted in a shortage of such goods for distribution through the jobbing, cot? ton article manufacturing and retail trades. SII.KS?Mitshroom Dealers and Producers Hard Hit The day of the small man in the silk goods producing and selling field is rapidly passing, according to indica tions present in the market. Fome of the small mills recently started in the Xew Jersey ?i;k district are being of? fered for sale and the .smaller jobbers '? in the wholesale market here are mak? ing strenuous efforts to dispose of their stocks as rapidly as possible. Many of these ruushroorn jobbers and manufac? turers make no ?ecret of the fact that ; th?y intend to go out of business as soon as they can rid themselves of all : financial responsibility. Bankers are refu?ir.g to extend their credits and this also is haster.ing their exit from che trade. In the pressing demand for goods that existed last year the ?mall manu facturer was able to dispose of his product, often of an inferior grade. with ease. Now, with the garment trades and retailers throughout the1 country showing a waiting .attitude I and the scramble for goods eliminated, the poor quaiity goods are going beg ging in the market. The actual con? sumption o? the low grade goods. forced upon tbe public bv the shortage of all kinds of silk. has harmed the trade, tccording to some of the large pro- j ducers. Throughout the rrarket it is noticc able that the makers of established brands and qualitiea of goods are suf? fering less from the deprcssion than are th producers ar.d wholesalers of unbranded and inferior goods. The present market. according to trade leader.-. is one in which quaiity, rather tha:: the ability to produce merchan? dise quickly, is of paramount impor tar.ee. LEATU E R?lTaTTrafJic Conditions Hinder Shoe Trade Shoe wholesalers are showing con? siderable concern over the present transportation situation. Production has not s.raightened out to normal and factories cor.tn.uo far behind on de? liveries. Tn many instances shipments of supplies and materials have been FINANCIAL MEETINGS THE B. F. (.OOIIKICH COMPANY A special '.11 ??'? Inc of the stockhplders of Th. B !' G ? '? ? > Comp iny n III be held at thi of f the company, 1780 Bri id v;?y, ? ?. ' Manhattan. Citj and fctatt '?:.' New Voi . Wednesday, March 10 H-20, al ?-.'.:? o' ' ? ?;_.. noon. for I he purpose ? f coi si le Ing and acting upon, among other I ngs tlie following propo altli ns, to v II 1 To reorganiro Ihe company untlei ' ? tion 2! of the Stock Corporation t,aw So a" to permli ?? a ? Iss.uance of common stock wilhoul :."?.. I oi par value, and to In? crease the authorized capital stock of tho company so tnat, Instead of its present uuthorlzed capital stock, It will have au? thorized 481.12* shares ot' the par value of $100 each of prefenred stock with the rights an.l profsrences now provided by Its certlflcata of Incorporatlon (of which tne amount presently outstanding will be 3X4. 120 sharesi and 1,500.000 shares of com? mon stock. w'.thout nomlnal or par value; 1 and to approve. authorize and direct the Officers >.f the company to make, execute. I acknowledge and fllo n rertlflcate of reor? ganization of th" company, pursuant to 1 sai-t Section. The terms upon whUch tho outstanding* ahares are to be exchanged for < the new shares aie to be as follows: The preferred stock will remain unchanered; I the present commor stock cJU he ex i changed. share f0r share, for 600.000 ! s-hareh of the new n.ramon stock, without nomlrai or par value. 2 To approve tne executlon and iesu an^e by the company of $.'.0,000,000 prino? pp.l amount >f Five Year Seven Per Cent Cot.vertible Gold.Notes, and to approve an as,'iee:::en'. un ler which sucn notes are to 1,h Issued and the lssuance therewlth of ' stock purchase warrants givlng to the 1 hclder of each such warrant the ripl't for ! two years from the <'aie thereor, to pur -hase one un l one-quartcr shares of eom i rr.on stock, al the price of J" per shara subject to reduction In accordance with tho provisions of such agreement If Cie company shall Issue common stock under certain conditions for a conslderafrbn of. ].-s? than J-*0 per share) ln respect of "arh tlOO principal amount of such notes; and to authorize the directors to confer upon I th? holders of such notes the right to eon \ert the principal thereof, after two years from the date thereof and to maturity or earlier pavment into common stock on the basis o' $*0 per snare (subject to reduction as aforesaki) under such regu- , latlons as the directors may adopt. 3 To authorize the d'.rertors to set aside fcr, and from Time to time Issue to em? ployees of tho company shares or common *tock. without nomlnal or par value. not oxceeding 125.000 shares. for sucn constd rratlon and upon such terms and condl ! ttons as the Boa-d n< Directors may from I time to time prescribe. 4 To authorize the officers and direct? ors ti. do any and all tninga necessary or proper ln connection with or tncjdental to ! tho foregolng matters. or any of them. & To transact such other business as moy come before the meettng or any aa journment or artjournments thereof. Ey order of the Board of Directors. B O WORK, l'-esldent. F. C. VAN' Ct.EEF. Secretary. Dated. Febtuary 16, 1920 rXITKD STATES RUBBER COMPANV New Brunawtck. N. J., Msrch 10th 1920.1 NOTICE Is hereby glvon that the Twenty-elghth Annual Meeting of the Stockholders of the United States Rubber Company will be held at the principal offlce of tho Company. in the City of New Brunswlck. New Jersey. on Tuesday, April 30th. 1920, at 11:30 o'cloek A. M., for the election of Directors and for the tranw action of any and all business that may properly come before the meeting, includ? ing consldering and voting upon the ap proval and ratification of all purchases. contracts. acts, proceedings, electlons and appointments by the Board of Directors and tho Executive Committee atneo the Twenty-seventh Annual Meeting of the Stockholders of the Compa-iy held on April lf>th, 1919, and of all matters re ferred to in tho Twer.ty-eighth Annual Report to Stockholders. which will be sent to Stockholders before the meeting, nnd tn the proceeding* of the Board of Directors and the Executive Committee, which. until the meet!n.r. will be open to examination by Stockholders of record during business hours at tho New York Offlce of the Com? pany, 1790 Broadway. The Transfer Books will not be eloeed, l but the New Jersey Corporation Law will not allow to be voted any share of stock which shall have been tranaferred after March 31st. 1920. By order of the Board of Directors. 8AMUBL NORRI3, Secretary, sidetracked or lost flight of and stocks are badly depleted. Several factories have been compelled to lay off their cutters owing to the shortage of avail? able materials. On the other hand, stitching room help is scarce and haa the tendency to make the available supply of uppers for the lasting room hnaited, and unless the present favor? able weather conditions continue many of the factories will be compelled to close down. Several of the large manu? facturers are holding conferences with their sales forces for the purpose of apeeding d^iveries and instructing their salesmen to explain to customers the reason for the delay in produc? tion. Notwilhstanding tho conditions that conspire to restrict production, manu? facturers of women's shoes are work ing from under a load of problems and are gradually shaping their produc? tion returns so that they are getting the greatest possible results in the number of finished shoes possible and are making a very creditnble showing. While they have succeeded in obtoin ing supplies by parcel post and special messengers, the problem of shipping their finished product has not V-en solved as yet, and most of the receiv -.ng freight houses are piled to their capacity, waiting for rolling stock to cnnble them to make actual shipments. The ?ather market is being watched very cinsely at present by shoe manu? facturers, especially the upper leather situation. which is showing an easier tone. Buyers must soon go into the market for leather in view of tho limitcd supply in tho storerooms and the fact that salesmen will soon be sending^ back orders for fall merchan? dise. With a deeline in raw hides ar.d akins in the present market and some falling off in finished leather of certain gracks the policy of the buyer is a matter of conjecture. It may" also be pointed out that cutting of next fall and winter goods starts at the end of the low shoe run, wnlch is expected to be a long one. and will consume more leather t'or the hcavier and higher winter shoes. JEWELRY?Specially Makers Advance Prices Jewelers manufacturing specialties, meda'.s, cups, etc, have advanced their prices from 5 to 10 per cent because of the increased cost of silver and the higher wages demanded by workers. Despite their efforts to keep up with the demand for goods, many manufac? turers are working their factories with about 65 p r cent of their normal forces. With the revival of sports these con cerns anticipato an exceedingly flour ishing business this year. Already they are receiving a record number of orders. and in some cases have been compelled to rcfuse business because of the absence of facilities to handle it. As most of the specialty business is placed conditional upon early deliv? ery, manufacturers are sorely handi capped bec.-iuse of the shortage of labor. .Manufacturers of college fraternity badges also report a busy season, re sulting from the retailers' demands for pins to be sold during the com mencement exercises which take place in June. Their factories will be kept working full force handling these or ders until about June 15, when the height of the season will have passed. In this as in other branches oi' the jewelry industry tho big problem is io obtain sumcient skilled labor to handle the orders received. During the pe? riod of the war fraternity badge man? ufacturers did comparatively little business, but with r.ll business schools and colleges nov.- roporting large mem berships badge makers are receiving many orders from all sections of the country. FINANCIAL MEETINGS NOTICE. To Stockholders of capital pol1shjng & plating com paky. inc Pfease take notl - lhat a special meeting ? : ctockhr'.dtrs of the Capital Polishlng *? Plating ii Inc, Is hereby called. and will ? ?'?' ,: "'? >:-'?.: offl e >.f Alexander Slaier. 277 Rroadwfly New V'ork, on the ISth la> Of March 1910 I I P. M . for th? purpose of Un ? .'??::.? propoa ti' n lhat sui h eor ' I lorth-w th dlsi c.;-.v.:i ln the man nor and form prescrlbed hy Section 221 of he w.ne::.: ( upcration Law of the State of N v, York. :??-.. York, X V. January .11s:. ly^o. By order of the Board of Directors. HARRY SCHREIBMAN, President. DIVIDEXD NOTICES William Farrell & Son, Inc. ? New York, February 26, 1920. DIVIDEND NO. 3 At a meeting of the Board of Directors of William Farrell & Son. Inc, held Feb? ruary 2<i, 1P20, a quarterly dividend of $1.75 per share was declared on the pre? ferred stock of the company, payable April 1, 1920, t" shareholders of record aa they appear at the close of business March 20, 1920. JAMES T. WOODWARD, Treasurer. UNITED DYKfl'(MII) CORPORATION. New York, March lst, 1920. Preferred Canitul Stock Dividend No. 14. Common Cupital Stock Dividend No. 14. The following: dividends on the stocks of this Corporation have been declared: A divi? dend of $1.75 per share (from a sum set aslde for the payment of $7.00 per share for the year 1020) on the preferred stock, paya? ble April lst, 1920; a dividend of $1.50 per slii.re on th" Common stock. payable April lst, 1920; payable to stockholders of record of Preferred and Common .tocks ut the close of business, Monday. March 13th, 1920. Tho transfer books will r.ot he closed. Checks will be mallcd by the New York Trust ("ompany of New Tork. DE Wrrr CLINTON JONES, Treasurer. Railway Stecl-Spring Company. 30 Church Street, New York City. February 27th. 1920. A quarterly dividend of ONE AND THREB-QI'ARTERS PER CENT (1*;%) has this day been declared on the PRE? FERRED STOCK of this Company, payable March 20. 1!>20, to Stockholders of record Mareh fi. 192n. The Transfer Books will not be closed. Checks will bo niailed by the Bankers Trust Company. H. S. BANGHART. Treasurer. NEW YORK TRANSIT COMPANY, 18 Kroadway, New York. February 25th, 1920. A dividend of four doilars per share has been declared on the capital stock of this company payable April 16th. 1920, to stockholders of reeord at the close of business March 22nd. 1920. All communicatlons regarding- .pavfnent or change of addreae should be sent to the undersigned not later than April $th. 1920. GEORGE CHESEBRO'. Secretary. Railway Steel-Sprlnjr Company. 30 Church Street, New York City, February 27th, 1920. A quarterly dividend of TWO PER CENT (2%) has this day been declared on the COMMON STOCK of this Company. payable March 31, 1920, to Stockholdera if record. March 17, 19ro. The Transfer Books will not be closed. Checks will be matled by tho Bankers Trust Company, H S- BANGHART. Treasurer. NATIONAL LICORICE COMPANY PREFERRED DIVIDEND NO. 71 The regular quarterly dividend of 1 H #, on the Preferred Stock of this Company has this day been declared, payable on Mareh 31st ne.t to all Preferred Stock? holders of record Mareh 25th. H. W. PETHERBRIDOE. Treasurer March 9th, 1920. N*W YORK. ONTARIO ft WESTERN RAILWAY COMPANY Now York. March ?, 1920 The Board of Directors haa thia day de? clared a dividend of one par cent. on tha common atock. payable April 12, 1830. to atcckholdera of record at noon. March 37. 1?:0. R. D. R1CKARD, Becretarr. Buyers Arrived Pairchild Service AKRON, Ohio?-L. O. Fodermnn Co, i s, p. Raffel. aulta; tl? Weat Thlrtf-aacond P'???(?(; A Fantl. AKRON, Ohio?A. Roaenzwelg. clothing; and ahoaa; Pennsylvanla. ATLANTA?Kelly Co.; Miaa Hannte Mur phey, lacea. trimmings; Prince George. ATLANTA?Kelly Co.; O. T. ?antrall. manager ailk department ;?Broitell. BAl-TIMORE?American Wholeaalo Co.: O. M. Eytlnga, rlbbona, mllllnery; 354 Fourth Avenue BALTIMORE?8chiff & Mlnner; M. Mln ner, cotton and woolen plece gooda; Brealln. BALTIMORE?L. Feldman Co.; L. Feld man. general merohandlae; Broadway I Central. j BAI.. 1MORB?Stawart & Co.: I.. M. Glf ford. lAdloa'. men'a ahoea; 2 Weat Thlrty I aeventh Street: Aaaoc. D G Co i BALTIMORE?Armatrong. Cator'fc Co.; t,i,1;,'v.lrf?i!,^UrJ'' hat8: Th* Annex. BALTIMORE?N. Sollod. clothing. furnlah B!n,^f,?,AV!vh416' ahofea; McAlpln. BALTIMORB^Monarch Walat Co.; Jay 1 ? JiaJSlti,.s-.likmwa,,t": Pennaylvanla. BALTIMORE?Joel Outman & Co.; Joe] '.Ulman, representing; 200 Flfth Ave : nua. room 516 ! BALTIMORE?Strauaa Broa.; M. Strauaa, | BALTIMORB ?Paaa, Scherr & Cohan; MichHOl M. Scherr, mfra. ctoaka, aulta, aklrta; York. BALT1MORK?Bornhelmer Broa.; J. Berlt. Joba aults; Mlas Folkman, Joba dresses; 'llfld Broadway; S. Solomon. BALTIMORE?Cahn. Coblena Co.; H. A. Goodman, ahoea; Pennaylvanla. BFRWICK, Pa.?Berwick Store Cn.; C. E. Ferria, mualln underwoar, hoaiery, art gooda and picturea; L. N. Blder, repre? sentative; Brealln. DIR.MINGHAM, Ala.?Caheen Broa.; J. ( ain-en, coata, aulta, walata, dreaaea; 352 rourth Avenue. BOSTON?Fllene'a; (upatairs), Mr. Post. women a inexpenalve dreaaea; (base? ment), Mias Goldlng, walata; Miaa Berk. '?blldren'a mllllnery; Miaa Sweeney. mll ynery; Mra. Kaaanof. women's neckwear; J. F. O'Brien, women's. mlaaea' coata. aulta; V, F. Ring, women's, miaaea' dreaaea; E. Ilahn. leather gooda; H. B. Jobey, shoes: (.'. O. Cooper, general mdse,; 226 Flfth Avenue. BOSTON?Gllehrlat Co. (upatalra); F. A. ?Multh, lainpa, iiouae furnlahlnga; Mrs. Mlrah. walata; (basement), A. Cohen, Johs fall coata aulta, dreaaea; Miaa Kfltne.r, rc.ualln underwear, petticoata, house dresses, Infants wear, brasslerea: no Fifth Avenuv. BOSTON?O'Gorman, Wade * Powera Co.; Joaeph O'Gorman, children's wear; Broz BOUTON?Chandler & i'o.; Miss E. Good win, coatumea; .'r>n Fifth Avenue. BOSTON?Star Waist ('o.; H. Nieholas. mfrs. ladies' - u-aisls. dresses, children's i dres?ei: McAlpln BOSTON?Judah Company; W. S. Jucfah. manufacturers of women's garment?; Aberdeen. BOSTON?Tho Mllllnery Rmporium; M. ,., ,.*/Jlb,>rs' tnllllnery; Park Avenue. BOSTON?R. H. White Co.; Mlsj Filz i T,^?rJ?l'l: ""'ta: 432 Fourth Avenue: BOSTON?F. Goodman, tallortng gocJa; ] Grand. ! BOSTON?L. Cohen, mfrs. fura; Marlbor ough. I BOSTON?B. Smith, women's wear; Elks I <"lub. BRII.H1BPORT, Conn.?Howland D. G Co. ; E .1. Godfrey, silks, dress goods; L. P. V\ ithatanley, linens, cotton gooda, dotnes tlos, blanketa; J, D. Grantleld. men'a tuhnlahings, knit underwear, hosiery, i umbrellaa, handkerchlefa; Miss M. Kelly, representing: Miss M. W. Swift, repre aentlng; J. E. Kelly, laces. embrolderlea, nackwear, toilet gooda. notlons; 404 rv. -,., iv^ntie. PROCKTON, Mass. ? H. Bonfeld, dry gooda; Breslin. Bt FFALO?J. N .Adam Co.; B. J. Muller, allka, velvcta. dreaa goods. linings. waah | gooda, woolena, paiterns; 2 West Thirly eeven'.h Street: Aaaoc. D. G. <V. Bf FFALO?William Hengerer Co.; J. Hamilton, linens, domeatlca; 2 We3t - i-i ?.-.?,. V/>nth S'-<-et: As?oo T> G Co BUFFALO?C. A. Weed A- Co; R. B. Peek, mena furniahlng gooda: The Annex. BUFFALO?Slegrlat &. Fraley; .1. D. Smith, drr-saea; 113:1 Broadway. room 320. IV FFALO?1 !??-, & Walte (I ,r :? Walte, handkerchlefa and neckwear: Broztell. BUFFALO?L. L. Berger. rrady to wear; 15 East Twenty-slxth Street. CHARLESTON, S. C?R. Foater, furnish ni!?Vng goods, notlons. Oregorlan. CHICAGO ?Marshall Fleld Co. : ('. W. Lep jdngwell. ready to wear, sw.-aters; 1107 Broadway. CHARLOTTE. N. C?Hamilton Co.; W. B. Hamilton, mllllnery; Pennaylvanla. CHICAGO?I. Bezart; J, Tellar, ready to wear: 15 East Twenty-slxth Stroet. CHICAGO?Greene'a, Ltd: Miss M. Llv-| ingaton. dreaaea; 303 Fifth Avenue, room' CHICAGO?King Tailorirrg Co.; E. Peter r,on, merchant tallora; Pennsylvanla. CHICAGO?Lindahl, Lavick & Co.; S, B, f.avlck; men's jewelry; Pennsylvanla. CHICAGO?McCurrach & Smith; D. Mc-I Currach Jr., manufacturers men'a neck ??? ? nr: The Annex. CHICAGO J. Steln, men'a furnlahings, ha,*a; Breslin. CHICAGO?Ederhelmer, Stein & Co.; A. Steln, manufacturera clothing; 200 Flfth Avenue. room 922. CHICAGO?Theon Broa.: W. M. Bach arach, olothinij, furnlshtng goods; Algon 'iuin. CHICAGO?S. Levy, ahoeo: Pennaylvanla. | CHICAGO?J. lC'.nhorn. fura and ohirt ; waists; Aberdeen. CINC1NNATI?McAlpln Co.; Miss T. King. ; waista, sweatera, bathing suits; L'3 East: Twenty-aixth Street, room 810. CINC1NNAT1?Mabley fr Carew Co.; Mark Frank. clothing; Pennaylvanla. CINCINNATT?Kllrre'a; Mr. Lleberman, I ready to '.vrar; 404 Fourth Avenue. CINCINNATI ? Irwin'a; Miss Isaaca. Jobs, dreesea, suits; 404 Fourth Avenue. CLAVTON, N. C?.1 G. IKarbour'a Sons: ?' I' Larbour, dry yoridn and general merchandl8e; York. CLEVELAND?Bailey Co.; .1. Kaplan, dreasea; .37 West Twenty-alxth Street; B. B". Levis. CLEVELAND?Clawaon A- Wilson Co.; C W. Perkina, men's furnlahlnge; 43 Leon? ard Street. COLUMBUS, Ohio--!'. ,t R. l.azarus Co.; , George I>oyIe, dresses, coats and suits, rru'.Iinery; 225 Flfth Avenue. COLUMBUS?F. & R. I.azarua Co.; Mr. Doyle, jobs, suits, coats; 225 Flfth Avenue. DAYTON?Rlke, Kumler Co.; Miss Park inuon, mllllnery; Miaa Kotner, basement irjllinery; 225 Fifth Avenue. DMNVER?Neuatetter Co,; Miss H. Keene, dreaaea; Mr. Meyer, waista; 362 Fifth Avenue.; O. Abel. DES MOINES? Harris-Emery Oompanv; IL II. Sprague, cloakB, aulta, walata, fura; 352" Fourth Avenue. DETROIT ? Ogua. Rablnovltch & Ogua; .1. Ab'xanJer, milllnery, 35 West Thlrty nlnth Street. DETROIT?J. L. Hudson Company; K. P. Crockett, basement milllnery; 225 Flfth Avenue. DETROIT?Kleln's: Miss Rosenberg, joba dresses; Miss Kaufman jobs suits, 404 Fourth Avenue. DETROIT?Owen & Co.; F. Owen. furni turo, rioor coverlngs; Hermltage. DETROIT?J. Weinberg, tailoring goods; York. DUBUQUE, Ia.?Roahek Bros. Company; F. H. Roahek. dresses. auit.s: 113J Broad? way, room 723. DULUTH?Beckman Fur Fartor: ; Ben Bockman, representing; Commodore. EDWARDSVILLE, Pa.?S. S. SlmkOWltZ, gerreral merchaxdise ; Pennsvl vanla. ELIZABETH CITY, N. C.?E. S. Chesaon & Co.; E. S. Cheason, snoes; York. ERIE, Pa.?Erie Dry Goods Company; C Margolia, basement coats, aulta; 433 Fourth Avenue. ANDREW J. McCORMACK, Auctioneer. REGt'LAR AUCTION" SALE (STOCKS AM) BONDS By ABRIAN H. MUL.LKK S SON, OFFICE, 55 WILLIAM STREET. >YE?NB8DAY, MARCH 10TH. 1920, at 12:30 o'elocx, at the EXCHANGE SALESROOM. NOS. 14 AND 16 VBSEY STREET. Foi Account of Whom It May Concem: 111 shs. National Bridge Worka com? mon T. C. 100 shs. American Bhip & Commerca Co, common. 30 ahs. Metropoiitan Trust Co. 20 shs. Title Guarantee & Trust Co. 21 R7-100 shs-- Hope MIKs Manufactur? ing Co. common. 31 52-100 shs. Hope Mllla Manufactur? ing Co pr< ftrred. 13,000 St. Louif Mcrcnant Bridge lat 6a, 1929. $1,000 Mlasourl Pacific n. n. fine Bluff ? Western lat 5s. 1923. J500 Brunswlck &? Weatern R. R. lat Guar. la. 183s. $500 N, Y. & Green wood Lake Prlor Llen 5s. 1946. 148 ahs. Albany Southern R. R. prfd. 109 aha. Albany Southern R. R. com? mon. $3,000 Public Service Corpn. of Long Taland 5* Bonda, 1?4S. 150 aha. Cavanna * Company common. 200 she. Republic Can A Metal Co. Inc. 100 sha. Central Coal & Coke Co. com? mon. 50 Bha. Kerr Navlgatlon Co. 92 aha. Northern Ontarlo Light A Power Co. common. 50 aha. Butterworth-Judaon Corpn. common. 15 sha. Cape Breton Electric Co. prfd. 1*0,000 New York Inveatora Corp. Guar. lat Mtg. 4i*T> Bonda. 1922. $80,000 New York Ir.vestora Corpn. lat Mtg 4 4?r Bonda 1923. 6 shs. Ir>lng National Bank. 150 aha. General Gas & Electric Cc common. 20 she. Half * Kllburn Corpn. prfd. 400 shs. Great Radium Spring Water Co. Inc. prfd. 4.000 sha. Great Radium Spring Water Co. Inc. common. $4,000 Great Radium Spring Water Co. Inc. 6% Regiat. Deban. Bonda, 1921. Delivery order on Royal Cocoa Company, Camden, N. J., for about 10 tona Sweet V%jaUl? Eatlng Chocolato <Roy*. faram#? "A" mould, t Iba. to aiab, divided lnto four aactlona. Federal Income Tax Questions Answered for The Tribune by Morris F. Frey, Assistant Treasurer Guaranty Trust Company Q.?Butty Inquirer: / _.._? _ caD.?;,, i the United States Medical Corpsinfranoe t"l ^tnriuntA the r^? of Jul?- ' retumed mu pract ce August 1. but my receipts were very smaU tUl thi* January, ? was the Ta7e 1 with most of the refumin. doZVrs. I,? shall I report my mcome, and am t exempt from taxation while in the servieeT A.?Under the Federal law salary or compcnsuton not in excess of J8.E00 re ceived from the Untod Statca during the war w.th Germany for nctive service ln the mtll etempt. ** ?f th' Unitcd StatM ?" Under the state law the entire compenaa ?_?t? & thf Fed"al B?VernZT* lt your taxable income does not equal or exeeed your personal exemption you art not Kral StS andJ^_n0t ?? ? '^ Q'~^'_'??-' / am ?inole, income $1,040 a year Father hving. but only employed part of the txme He owns a small house ln which Zltt.l'' r am, tkf main **PP?rt of my mother Can I claim exemption on the ground of supporting my mother, and for how. much ? ' A.- -If you are the aole support of vour mother in a household which you maintaln you ar.* entitled to the $2,000 exemption nl lowed the head of a family. and in add - tional exemption of $200 if y,?r mother is incapal. e of self-support because mentally or phys.cally defceTive. Qf7G: ?.?.???', War-time revenue tdxrs pa,d by mdwxduals on light drinks, drug artx cle.i, luxurtes, tar^s on clothing etc Are same deductible from gross income, or F^I'I;.RLVER?R A- McWhlrr Company; ?->. I). Brown. flannels, piece goods: 404 i' ourth Avenue. FAI.I. RIVER, Maas.?R. A. McWhlrr Co. V-' V H;'own' cotton piece goods; 404 I-ourth Avenue. FULTON N. Y.?W. H. Patter-0n Com? pany; \\ . Ii. Patterson, dry goods, car? pets: Continental. HARRISBURO Pa.? m. Cohn, clothing Pi nnaylvanla. HARRISBURG, I'n -r-Dlves. Pomeroy A SV77x:t; "' ''? n!rk'-''- -Hks; 230 Fifth HARTFORD, Conn. -Sage. Alien * Co.: 11. L. Klllott. notions. fancy goods, ar? needlcwork; Misa I-'. Smith, representa? tive ; PM Fourth Avenue. HARTFORD, Conn.?Sage, Alien ft Co.; E. N. Alien, cloaks; .1. McWeeny, general merchandise; 401 Fourth A.venue. HARTFORD, Conn.?Brown, Thompson A <o.; J, J, Henry, carpets. furniture; 230 Fifth Avemte. is floor, HARTFORD, Conn?Sage Alien A Co.; T. B. Abbott. rugs. draperies; C. E. Good Kell, tollet goods. drugs: H. L. Ellot. notions: patterns, art. embroideries; Miss F Fmtth, art embroidery, notions; G. Lamlansky, notions; 404 Fourth Avenue. HAVERHILL. Maaa.?Slmonds & Adams; Mra. West. waists. sweaters; 404 Fourth A venue, HORNELL, N. Y.? Tuttle ft Rockwell Com iwn;?; Miss M. B. Miller, ready to wear; The Annex. INDIANAPOLIS?Ttloben. Hollweg. A Co.; O. VV. Lyons, underwear, sweaters, knit goods 320 Broao-way, INDIANAPOLI8?Goldateln Bros.; A. H. Goldsteln, knit underwear, hoslery. men's 1 furnlshlng goods. gloves. laces. e'mbrotd- 1 eries, trinuntngs, notlona; 104 Fourth' INDTANAPQLIS?B. S. Avrcs Co. ; Mr. Goldberg, basement coats; 225 Fifth -A vi nue, ITHACA, X. Y.---A. .1. Pritchard. cloaks. suits. waists; The Annex. JAMBSTOWN, N. T. ? Samuels & Duffee;! M. F.. DuTee, dry goods, notions; The r ' m v J. HNSTOVVK. N. Y..David S. Stark, de partment aiore goods; Grand. LANCASTER. Pa.?Hager & Bro.; E. E. Snyder, boys' clothing; R. C. Masterson. housefurnlshings, china, dolls, toys, 404 r-'. ? v, n ? ? . LEHIGHTON, Pa.? S. M. Helllgman, men'a and women's furnishlngs; Grand. L( 1 IS\ ILLE?Stewart L?. G. Co. v, P. B. SI arp, silks, dress goods, cotton goods, Hnlngs, velveta; 2 West Thlrty-seventh -'?? 1 Aisnc, D. G Co LYNCHBURG. Va.?H, Flelds. clothing; I:r? sl I n. LYNCHBURG. Va. ? B. .1. Bodenheimer, dry i.'....,ds. goneral mdse.; Pennsylvania. MACON, Ga ?Dannenberg Co.; O. Jones. ribbons, knit underwear; 111 Fifth Ave McKEESPORT, Pa.?J. D. O'Neil Co.; Misa Sophla M. Falkenstein, laces and em brolderles, ribbons; Breslln. McKF.ESPORT, Pa.?T. Simon, men's clothing, furnlshlng goods; Th.; Annex. MANCHKSTKR, N. H. -Harton Co.; XV. C. Hoyt, ready to wear, underwear, ln fants' wear. corsets; Pennsylvania. MBR1DEN, Conn.?Ives, fpham A Rand; Miss A. Brown, ribbons, gloves, handker- j . !.:? fs, laces. notions, tollet goods. neck- ' wi ar, fancy goods. women's rurnishlnKs; ' 104 Fourth Avenue. MILWAUKEB?Espenhelm Dry Goods Co.; j A. c. Fahsel, men's, boys' clothing; 110 ! West Thlrty-second Street. MOI.1NE, ln. ? Grossman Co.; S. Grossman, ? waists, sklrts, underwear; 277 Fifth; MONROEVILLE, N. C?W. H. Horner A Co.; W il. flerner, clothing and shoes. Broad >vn v 1 >nt ral. Mi .':'::.:.>:, (,an.?H. Blrks & Son: W. M. Birks, jewelry, lamps. china. glassware; \ s nha! tan. MONTREAL, Can.?J. Normandln. shoes; ' 1 '?< ??. '? :. iNTREAL Can.?Acme Ilut Co. ; S. i Levine, hats; York. MONTREAL, Can. -Almy's, Ltd.; .Mrs.. Barr.-children'a wear; 2:;n F;fili Avenue, MONTREAL?C. Rchacher Co., Charles ?_ Sehacher, fur"; Breslln-. MOUNDSVILLE, W. Va.?J. W. Garvln. dry goods, etc.; Grand. NASHVTLLE?Armstrong; A. T. Arm strong, jobs, ready to wear; 303 Fifth Avenue. room 1717. NEW BEDFORD. Mass.?J. A. Forand. ready to wear, Breslln-. NEW HAVEN?Gamble-Desmond Co.; E. M. Foley, men's furnishlngs, umbrellas; 1123 Broadway. NEW LONDON, Ct.?S. A. GoldBmlth Co.; S. A. Goldsmlth, corsets; 404 Fourth Avmue; Jay Co. NEW ORLEANS?Krauss Co., Ltc..; A. Krauss, ready to wear, mllllnery; 6 West I Thi! ty-second Street. NORFOLK, Va. ?H. Crockin, furniture; Pennsylvania. NORFOLK, Va.?-L. M. Adler, women's; ? ar Grnnd. NORRISTOWN, Pa.?H. C. Warner, do-' mestlca; 1(15 Grand Street: York. NORWICH,'Ct.?Reld A H"ugh?s; Ceo. B. Grlftord, toilet goods. notions. leather goods, stationery; 404 Fourth Avenue. OIL CITY, Pa. ? ii. Rosenberg, Jewelry, etc; Broadway Central OJRANGEBURG, S. C. ? F. F. Malpass, : peneral mdse.; Marlborough. OMAHA?Palace Clothing Co.; M. Rosen thal. clothing, furnrlshlngs. shoes. hats. Pennsylvania. OMAHA -.(. L. Brandels & Sona; W. J '. Culklns, luggage and trunks ; 1261' Broadway. OITAWA, Canada?Daw Brcs.; F. Davy, representative; 110 West Thirty-second Stree t. PAWTUCKET, R. I.?Shartenberg A Rob- i Inson; VV. Pritchard. notions, tollet goods; 404 Fourth Avenue. PBORIA, 111.?The B. A M.; J. Bloom, ' women's, children's garments; Pennayl- : v a n i a I PHILADELPHIA?Blauner's; Miss Lowen thal. basement dresses; 116 West Thirty- I ser,md Street : Fantl. PHILADELPHIA? S. N. Maglll; manu facturers petticoats; 200 Fifth Avenue. ! PHILADELPHIA?-L. Schwartz A Co.; L. I Schwartz. manufacturers waists* dresses; i Broadway Central. PHILADELPHIA?S. Rothsehlld A Co.; j M. Gutman, children's, girls' coats, 11S2| Broadway PHILADELPHIA?H. B^rk A Co.; H. Berk, furniture; Broztell. PHILADELPHIA?iSain Miller, clothing,' furnlshlng goods; Wallick. PHILADELPHIA?Blauner's: Misa Ash. jobs, suits; 116 West Thirty-second' Street; A. Fantl. PHILADELPHIA?Stewart's; J. A. Rubln. : basement coats, suits; Miss B. Koenlg, j jobs, dresses; 116 West Thlrty-second '? street: A. Fantl. PHILADELPHIA?Perlstein A Co., Inc.;l W. M. Modawer, ladies', mlasea' dressea, also silk, cotton, woolen piece goods; 1270 Broadway, room 316. PHILADELPHIA?L. W. Hirsch Co.; Misa Forman, waists; Misa Abrams. skirts; Miss Salklnd, children's wear; M. Marks, Jobs, glovee, leather goods. ladies' neck? wear; 37 West Twenty-aixth Street; B. F. Levls. PHILADELPHIA?Gimbel Broa.; A. O Cressman, muslln underwear, waists, Irr fants- wear; Broadway and Thlrty-sec? ond Street. PHILADELPHIA?J. F. Dlttman ft Co.; J. F. Dlttman, woolen piece goods; 3 West Thlrty-third Street. PHILADELPHIA?M. Norwlck ft 8on; H. > A. Norwlck. cotton nrrd woolen piece goods. coats and suits; 1182 Broadway. PHILADELPHIA?M. Cohen A Co.; M. Cohen cotton and woolen piece goods. Herald Square. PHILADELPHIA? M. Frank A Co.; M. Frank, cotton and woolen piece goods, silks, satins and velveta; 118 2 Broadwav. PHILADELPHIA?Clman Broa.: Bj H. li man, woolen piece goods; 1270 Broad? way. PHILADELPHIA ? M. Silverman ft-Son; William Silverman, woolen piece gooda; 1123 Broadway. PHILADELPHIA?Strawbrldge ft Clothier; J. F. Egan. mllllnery; 230 Fifth Avenue. PHILADELPHIA?Rellance Skirt Co.: M? Xramer, woolen pleoe gooda; Abardeea. from the 4 per cent Federal income taxl If so, on both Federal and statel A.- -Some of the ac-called luxury taxes are deductibie by the purchaser. othcra are not. For n full discussion of the extent to which such taxea are deductibie you are referred to an answer appearing recently ln this column. Thcae taxes are deductibie from groaa income, but are not crcdita against tax. Q.-?J. li. //.; Im income derivrd from ir.dustrial stock:) taxable under the Federal income tax law? A.?Dividends of domestic corporations are exempt from normai tax and subject to eur tax only. Q.-E. V. H.: I am H dentief.. My carh recepits in 1919 were about $5,500. / am married and living with my wife (this state). Cash receipts .$5,000 Busines* cxpenses: Rent .$700 Girl'a ealary. fiOO Repairs (upkeep) .?.. 340 Materials . 300 Labor (laboratory) . 360 Stat.onery, postage and medi c'ne . .?. 200 Bad debts. 400 Charitable and religiowt. ~:< Intcrezt on borrowe.d money. . . . 180 Loss on stock' deals. 700 -3.855 j Net income .$1,645 Do 1 have to file a Federal or state return! A. -You aro not subject to either Federal or state tax and need not file a return. PITTSBTTRGH?J.Horne Co.; A.,C. Foater. beddlng, blankets; 225 Flfth Avenue. PITTSBURGH?Rosenbaum Co,; M. Roths child, president and inerchandise man- i ager; 116 West Thlrty-second Street. room 1 410. PITTSBURGH?Bash. Inc; Miss R. Silver stetn. dresses, coats, Suits; 303 Fifth Avenue, room 1401. PITTSBURGH?Campnell'a; F. \y. Mun ster. men's clothing; ti Weat Thlrty second Street. PITTSBURGH--J. Staman & Co.; J. Sta- j man. men'a furnishings; The Annex . PITTSBURGH ? McCreery ft Co.; M. Mur. graven, furs; 33 East Twenty-aixth Street. PITTSBIRGH ? Kaufmann's Department Store: Miss Solomon. basement. Russian blouses. poptilfcr priced george!.tea, ]^61 Broadway. * PITTSBURGH?L. Kapian Co.; L. Kaplan. dry gooda, furnishing goods; Broadway Central. PITTSBURGH ?Kaufmann's Dept. Store Mr. Oonnan. china; 1261 Broadway. PITTSBURGH?Kaufman Baer Co. ; J. Her ateln, dresses, etc: 414 Foarth Avenue POTSDAM, N. Y?I.andon & Cadzow; J. B. Landon, dry goods, carpets; Murray PROVIDENCE?Gladding Dry Goods Co ; Miss C. T. Mansell. cloaks, suits, waists] dresses; Miss I,. Thompson. coata, suits; Miss A. B. Reid, ready to wear; 200 Fiftri i Avenue. PROVIDENCE ? E. Anderson, women's wear; Breslin. PROVIDENCE ? Caiiender. McAuslan & Troup Co.; Mr. Daley, knit underwear- ! 230 Fifth Avenue, ISth floor. RALEIGH, X. C?Hudson Belk Co.; J G ! Hudson, Jobs. droysses; llil West Thirty Becond Street; A. Fantl. ROCHESTER?McFarlin I'Mthing Co. : G. K Donnelly, men's boys' clothing; Col lingwood. SAN FRANCISCO?Ransohoffs; R. Ran- < sohoff, coats, aults, dresses, gowns. ; au-ists, sweaters, sport garmenta; Ritz- : Carlton. SAN FRANCISCO?Greenebaum, Well <t Mlchels; A, M. May, piece goods for manufacturing department, duck cloth-! ing. pants, shlrts, overalls; 43 Leonard Street, room L'07. SAN FRANCISCO?H. M. Hetneman Sons;! A. J. Helreman, mfra. men'a neckwear ' auspenders, novelties, hosiery, handker- \ chlefa, men's notlons; 440 Fourth Ave- : nue, room 1501. SCHENECTADY, N. V?J. It. Hagadorn. ; men'3 furnishing goods: Breslin. SCHENECTADY, N. Y.?H. S. Barney Company; .). C, Harbeck, notions. laces. statlonery, koda'.:.s. Jewelry candles, toilet artlc'.es: 404 Fourth Avenue; Her Bld SO.Vare. SCRANTON, Pa.?Cleland & Simpson Co. : w. A. Oownley, shoes, ? West Thlrty second Street. SIOIIX CITY, la. -Hicka, l-'uller. Pierson : Company; (.;. I). Miller, men's furnish? ing-;. work ciothing; 329 Broadway. STEUBENVILLE, Ohio?The Hub; E. J. Relnhelmer, ready to wear; L. F. Ana than, coats, suits, dreaaea; 15 East Twen? ty-slxth Street. ST. LOUIS?Wlieeler & Motter Merc Co.; C. B. Farish, staple dry goods, 72 Leon? ard Street. ST. LOUIS?Famous & Barr; Miss E. M. White. uris. crafta; 37 West Twentv sixth Street; 8 floor. ST. LOUIS?H. Glaaaman, shoes: Broad? way Central. STRASBURO, Ohio?Garver Bros. Co. ; O. A. Garver, department storu mer? chandlse; Breslin. SYRACUSE, N, Y.?Andre Buutin, mil? llnery; Park Avenue. TERRE HAUTB, Ind.?Root Dry Goods Company; II. 1.. Kutchback, 1 uys, drap erles, trunks, bags. curtains; ^3 East Twenty-slxth Street; room 810, TOLEDO- W. L. Milnnr >-i Co.; E. C C'ampcr, coats, suits, dresses; 116 West Thlrtj - se :ond SI. eel Fant I TOLEDO, Ohio ? Parson's Garment Co.: William Groaaman, uoata, suits, dres es, waists; Pennsj Ivania. TORi i.N ro Can. Miss .\ il. K sn I jan, coKtumes: Bresiln. TORRINGTON, Conn.?Parker, Meadi & Co C. M. Parker, ready to wear. Mur? ray Hill. TRSNTON, N. .1. ? Kaufman Company; W, T. Marple, blankets, flanncls; 105 Grand1 Street. TROY. N. Y.?M. Rosenholtz Co.: M. Ro. BOnholtz, dry goods, clothing; Broailw.tv Central. TROY, N. Y?W. H. Frear &. Co.; T. O'Brien, notions; Continentai. Tl'PPKR LAKE, X. Y.?J. Tager, wom- ' en's wear: Broadway Central. UTICA? George W. Reed: G. W. Reed.! ladies' coata, suits, dresses; Mrs. G. W. ' Reed waists, dresses; McAljjin. UTICA] N. Y. ? Styie, Inc: J. B. Steln, woolen piece gooda; Breslin. UTICA. N. Y.-r-S. Korman, general mdse.; Broadwav Central. WASHINGTON?F. R, Jelleff, Inc; Mrs. M, Goodman, coats, suits; Pennsylvanla. WASHINGTON?Hecht & Co.; S. B. Love less. assistant manager, men's clothing; Brealln. WASHINGTON?Woodward & Lothrop; F. E. Mack, white yoods, linens. domeatica; 334 Fo'irth Avenue. WASHINGTON?"Ida Mllllnery"; Mlsa L. Levy, milllnery: The Annex. WASHINGTON S. Oppenhelmer, men'a furnishings; Pennsylvanla. WEBSTER, Maas.?H. Merrltt, yarns; Her,,: 1 Suuare. WILKES-BARRE, Pa. ? C. F. Murray Smlth Co.. C, A. Murray, furniture, floor coverinp-s; Breslin. WlLKES-BARRB, Pi Fr 1 ntz, genei al m< WILM IXOTI IN, >.. C Alca ar. WILMINGTON, Ohii gooda, general ntd: WOONSOCKET. R. Co. , William M. M< underwear, tutlet goods. mi n a furnlsh in?s, jewelry, leather goods; 404 Fou.-tii Avenue. WORCESTER, Mass.?Barnard, Sumner & Putnam o.; H. F. Wood, ribbons, toilet goods; 404 Fourth Av nue. WORCESTER, Maaa.?Denholm & McKay; B. Dougherty, baaement merchandlse; 230 Flfth Avenue; Breslin. WORCESTER. Maas.?Denholm & McKay; R. Heath, carpets. furniture; 230 Fifth Avsnue; ISth floor. WORCESTER, Mass?Barnard, Sumner A-. Putnam Co.: R. Illaloy, notions. art em? broidery. china, toya, toliet goods; 404 Fourth Avenue. YORK. Pa.?The Gehly- Company; H. L. King, carpets; Breslin. YORK. Pa.?P. Wleat'a Son; W. W. Lease, housefurnlshlnsrs; 105 Grand Street. YORK, Pa.??Watt & Bro. Co.; J. Webster. wall paper; York, Buyer* Coming BOSTON?E. f. Slattery CO.; Miss Wa'.ah and Mra. O'Nelll, waists; Miaa Jane MacNeill and Miss Holden, neckwear and vellings; Miaa Cavanaujrh and Miss O'Nelll. children's wear; 25 Weat Thlrty thlrd Street. OFFERINGS TO BUYERS j JERSEY cotton bloomer cloth, flesh Imme? diate delivery. Becker, Amsterdam, N. Y. | SILK TRICOT JERSEY CLOTH, eight piece. flesh. four. navy, two black, eight emeraid, eight purple.' Immediate delivery. Becker, Amsterdam. N. Y. Robinaon. Spring 3240. ~ ' > -5; SURROGATES' NOTICES IN PURSUANCE GF AN ORDER Of Hon. John P. Cohalan. a S*urrocate of tha County of New York, nottct ia hereby given to all persona having claims agalr.s: Walter Glyn, a'ro k'o-.vn as ELcazer Ba' nelt, late ^t th? Covnty of New York. de reaaed. to present the same, with vouchers thereof, to the subscriber. at her place of trani-aeting busi-uta, at the office of Rounds, Hatch, Dilllngham & Debevolaa, No. 81 Cedar Street, Borough of Manhat? tan. in the City of New York. on or ba for? the 8th day of May next. Lated. New York. November 4, 191t JES4WE BRUSH. Executrix. ROKi????F.4TC'S- ^ILLINGHAM A CBBBVOMB. Atwrnara ter Bxaoutrtx. Business Troubles j Tetitions in Bankruptcy Peiitlons in bankruptcy filed yesterday Ia the Federal District Court wer. ?? fotlows JULIA S. HARRIS?Voluntary p^tltion by .iulia S ILirris. 588 East 1fi4tK 8lre?r ' Llablllties given aa $17,959; unaeoured, with no assets I'rlnelpsi crertitor is the Union Truaf. Company. alao known aa the Central i Union Trust Company, 80 Broadway, lli, 194. Attorney for petltioner is Samuel Hltterm.-in. 360 Broadway. DE hblle DOLL COMPANY, INC.? ' Involuntaiy petltlon against thf De Belle Doll Company, Inc , 155 Go?rck Street An sets aml habliltles not atated. Principal credttor ls Nathsn Kaufman. with a claim in excess of $1,000. Atto.-ney for petltioner : is David V.-. Kahn, 74 Broadway. Schedules in Bankruptcy The following schedule in bankruptcy i was filed yesterday in the United Statea i i iletrlct t !ourl: MOE STRCMINGEH -Schedul" of Moe I Strumlnger, manufacturer, shows liablliliea Of $32,614. and assets of $18,283. Attorney for Strumlnger is L. J. Bershad, 299 , Broadway. Assignment FREDERICK C. YOUNG AND MiLDRED YOUNG?Dealers ln crockery and glaaa ware. 114 West 125th Street; yesterday asslgned for the benefit of creditors to Edward E. Hoenle. Recelver ln Bankruptcy GOTLIEB & i-'HAMELIN ? Justice Erlwnger ln the Supreme Court yesterday appolnted Bernhard Gotlleb, a member et the firm. receiver for Gotlieb & Ohamelin, manufacturing jowelers, under a bond of $e00. Mr. Gotlieb is suing for a disaolu tion of p-irtnerahip. The Arm. ia soivent. Garment Trades Promised Relief by Express Company The embargo on express shipments declared by the American Railways Ex- ; press on Monday will be lifted to-day ! or to-morrow, according to a statement , issued yesterday afternoon, followinp; a conference between express officials and representatives of one of the lead? ing garment manufacturing associa tions. Because of the proximity of, Easter and the necessity of quick de? liverics in time for pre-Easter trade, the garment manufacturers and whole? salers were hard hit by the embargo. At the conference express officials deprecated the tipping of drivers and heipers by shippers in order to gam pre-eder.ee for their outgoing ship? ments. The use of private trucks to oarry shipments to the express termi? nals also was advised against by the representatives of the express com? pany, who said that their own trucks were occup- ing all the loadintr and un ioading space in the terminals. -?-,?_? Dyestuffs Detaincfl Abroad The Textile AlHance, Tnc, announced yesterday that it has been informed that there are 513 separate consign ments of German dyestuff3 now de tained at Rotterdam owing to the longshoromen's strike at that j-ort. Amontj such consignments are sub stan-tial quantities of indigo. victoria pure blue, indanthrene biue, helindone black, brown and orange alkali blue. tannin. diamine cutch and thioindigo. j There also are 438 additional con signments- which are ready for ship-: mont at the factories and will be for- '? warded as soon as strike conditions permit, or arr?nr"ments may be made for their shipment through another port. Business Items It is eatlmated by shoe dealers in Xew York City that they have sold 2.500.000 paira of rubbers during the last slxty days. A further decline in green cal ?skins waa noted yesterday In the local market. i Pricea were reduced 10 centa a p>i>r. 1 to the butchera on nlr.e pounds ^tnd urvicr and tl a akin for calf and klp of nine pounds and up. A car of New York <";,y skins was reported sold at JC.60, J7.50 and SS.30. The firm of Schmoil, Fiis S- Co., Ir.-,- : porters of hldea and skins, has been Ih orporated, with 30,000 shares of prefern : ti - 10 par, and 10.000 shares of com - mon, no par, and an active capital of <;. 050,000. The incorporators are L. and ? A. Schmoil jr. and E. Buschoff. Complalns are heard frcm tannera r*-- ! eiving unaatisfactory shipments of Freni h ? i ies, buttrt, etc. [n pre-.war times usera . bui h descriptions were well satlsued with the neat French take-off. bul rpcent shipments are running to such abormaliy large perr.entagea of t-ti'.s a--, to indtcate the take-off as bolng the work of Ihcom ;'<.'tent bmchers Llkewise some recent arrivals of butts were to all appearances deliberately mlsrepresented as to size and quality, and several tanners at New Y;r:: are commenting on the little profl* in working this stock. A. J. Kaltenbacher, formerly associated with the Barnett Leather Company has' become affiliated with the firm of W. H j Palne & Co., Importera of hides, skins an.! ', ? ? ti Ing mai erials, The Mayer Boot and shoe Company of ' Milwaukee, has established export saies Beaver Silks ?the silks that sell Beaver Silks meet fash ion's needs and economy's dcmanMs. Identified by Rope-Weave Selvage. ? ? 463 Fonrt. Avnie, New York Selling Agents; for U TS. Government Cartrldge Cloth. rooms In the Bush Terminal Sales Build? ing. 1.10 W?st F->rty-second Street. N?w York City. H. I.. Kraus. who recently jolned the Hayer sal^s force, is :a chais* of the new salesrooros. Financial Items T'nited States Mortgage and Trust Corn !'"'?' has been appolnted regls'rar of ?h? capital stock of the American Tire Cor poration. consfating of 500,000 shares, 110 par. Th? MIddle States Oil Corporation ha iralned control of the Hanger Tex . '?:; Company. The Den Dar.sk- I.andr-iansbank. of c0 penbagen, has Informed Brown Bro* A Co , their New York correspondema. thai the board of directors of that ir.s-:'-; has declared a 12 per rent iividend for 1j19. The year was reported to have be. n the best in the banks existence, show ing over 3s.000,000 kroner profit fi which jo.ooii.ono has been transferre. to reserves and 14.000.000 carried torward as undlvided profit. Pa!d-up capital re :n?ina unchanged at 100,000.000 kroner Masuml Esaki has been elected .. di? rector of the Bank of Talwan. Ll I. February production of the Cerro . Paaco Copper Company totalled \.l pounds. 9. r^siecr BiTs of ?a^ j* *d El-borate Iti-vue featUring the B*-; Ca?t and Chorus on Broadway Twlce NigbUjr at 7:30 au?l 11:3 EISENWEBER^ OLUMBU3 CrRCLEAND3g:yST.' Table d'Hote C1 CQ Beefateak I _}.KKi?.i roTTrTIoe muti I HOTEL BREVOORT Fifth Avenue CAFE LAFAYETTE University Piaco THE TWO FRENl i HOTELS AND REST ?' ,'.\''-fl OF NEW YOR [' ?__? .-rnii mmmsM ____Msaassaa______i HOTEL ] Peter Sfuyvesant Central Park Wr<t it Rg't, S. I JUST COMPLETilD " Su: ? ?'???' irain io ,iyi many as required. Furnished or unfurnished Keslao'tunt u !u Carte WM. F. LNOOLD. Manager. \A\h Street. oe?.r Fourth Avenn. iii LOWER XEW YORK gMn.F?.ltop.TW-C'A'Cal"et^ia KSi IIS lUlTON ?TSI?- '*"* gy KKMER SPi; .':3A 1.3 : M ZN a.VE W S IHE TMIY-Hfl's^*" 20 LAST 84 STKKET IN GREEN WICII VILLAGE. 149 WEST 4th ST. Between Waahmcton .-:.| and Sixth Ava. SISTERS nPHREP rTEA SHOP Hva Ei?v?* B Cornt: ?! LONCh Eull Madilsa Av, *? 53rd M. "* 1 ?A UlNfcift UNDtk O i-LA'^>j LOiM-t; KUIM0 i6 Eaat 33th St. irla?Home Coolcing?Promp. Serrica f% Awl A 'a Ciri^-H-me Cookinj?Prompl Sertit I / \ | Motion picture* oi France ahown. U?' ' ' * '" ? Koura 11.30 to 2.30. MRS. COPELAND 36 East 43rd Streel OfFERS REAL FOOD AT A FtXED PRICE Kreakfuitt "-? I iiiii hei.n ii?ltJe?ngIt6ijCo{feeir>otise-i4?.44tb?t. ? (formerly 21 -Wtst *:;rd fct.> ? Afternoon Tea, Hot Wafflea, 2 to 5 P. M. Special Feature Dinner Daily?5:30 to 8 P. M. Home Cooking?Conatant Change In Menn?A La Carte AU Day The out-of-tL^-ordinary p!ac?? of New York, wkere uuique ataoieb^ra and food pecuKar to raried tastea iavite tlse diicruainatiaj, will appear nnder "Encaanring Tea Rooms" in Tte Tribune racb Monday Wedneiday and Saturday. ^oAliio, onttu / y At Your Service, 1 hat"s the Tribune. Every telephone is your fciend in need if there's- anything within reason that you must have quickly. Just call The Good Morning Girl, Beekman 3000. To-morrow you'll have the busiest little ad you ever saw as an errand bearcr.