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--- THE ? SUN, "FRtDAt; JANUARY 12; 1917, , 3 REPLY IS PRAISED ' BY LONDON PRESS BoItl ami Thoroughly Uncoin l)roinisinr," Says tho "Daily Express." . EXPKCTS APPBOVAL HERE "Pnily 'lYk'jrraph" Believes No Object Ion Can Bo, Bulscd by Atncricnns. WAR, GERMAN PLAN Iismn, Jan. i: UTiaayi. me vauv Kttc, cmphaalilr tlio contraKt between the reply of the Allien and that. of Ocr- 1 m.my, ws "The note embodies Jimt such a state ment n needed. Whether peace In jet obtainable on theo terms Is (or der ma;' Indicate. The present nolo suy ts that the tlmo has not jot come. Hut at least tho Allien have closed no door. Tliclr position Is clear and un assailable, and we , believe that nowhere will the Justice of their contentions bo more fully recognized than In tho United States." The Daily Ezpre$s says : "The reply 3 bold and thoroughly uncompromising. Thcro Is no hope that the en emy will accept tho terms until Oiey have received a decisive military defeat. Therefore It Is Impossible 'at this moment even to approach negotiations. The war must go on." Accepts Wilson's Suggestion. The Dolli Telegraph contends that tho Allies' reply Is In complete contrast with Germany's, differing from It funda mentally and gravoly. to tho tatter's dis advantage. It says that the Oerman an swer contained no h'int of terras, as nug gested by President Wilson, and was nothing less than a refusal to entertain the Amtrlcan suggestion, while the Al lies' response accepts President Wil ton's suggestion and acts upon It. "Making every allowance for neutral ity of thought and the results of the Ger maxpropaganda," says the paper, "we do not ceo how any American citizen, who Is not dellnltely a German partisan, ran raise objection to the Allies' state ment of their alms In any particular. Whit Is there In any of the Allies' de clared objects which Is not In complete conformity with the Just principles which have hitherto guided the policy of the United States and all other free civilized nations? What inheritor of the Declaration of Indep.ndence is opposed to the purposes lied? "The Allies have made as full a You On Get Horn KDTHLESS D BOAT Accommodations at the GRAMATAN, near the station among the beautiful Westchester Hills. A perfectly, appointed city hotel with every luxury and comfort and only 28 minutes from Grand Central Station by frequent electric trains. Moderate rates. ' Write or telephone ft) Hotel GramaUn Bronxville, N. Y. TsieAonet ISO Bronxville Submarines to Sink at Sight Every Ship Deemed Armed for Offence. BRITAIN LAUNCHES 'WIN THE WAR' tO AN Bonnr Law Hints at a Forced Levy if Besponso Is Not Satisfactory. London, Jan. 11. The now British loan was launched at a crcat meeting at tile Oulldhall to-day. Andrew Bonar Law, Chancellor of the Exchequer, dis cussed tho financial end of tho Issue, which Is commonly called the "win tho war" loan. The Chancellor sounded tho keynote of the meeting when he said.: "Will It ever be said that this country Is witling to give Its sons but not Ita money?" He hinted plainly at tho pos sibility of a forced, loan should this loan not attain Its object v Mr. Bonar Law said the new loan gives the option of a 5 per cent, taxable loan at 95 or a tax compounded loan at 4 per cent, at par, which apparently Is only liable to a supertax. Both loans will bo free of Income tax If held outside the United Kingdom. - Yield ayt Per Cent. The bulk of the Issue will be 5 per cent, bonds sold at 95, thus yielding approxi mately 5U per cent There will also be particular- bo g0,d aj par.T10 5 nts. will be I issued ror a period or thirty years, with proiessiuii ui i..e.r " ' war yearg. The 4 wl run for twenty-flvo ."" -j years, with lh snmn nntlnn Hriit rf hAllla.- " " Five per cent of the subscriptions must WILL. ASK U. S. TO JUDGE Berlin Hopes to Carry Oat the Sussex Pledge, Teuton Diplomats Say. Wabiiinoton, Jan. U. Germany's answer to tho Allies' rejection of a peace conference will bo to strllte more ruthlessly with her submarines. With the peace bubble burst tho at tention of olllclals hero Is centred now on tho submarine question. Tho corre spondent of Tub Sum Is ablo to 'ex plain authoritatively what policy Ger many may bo executed to follow along that line. German submarines will now strike more determinedly against merchant shipping of tho Kntcntn ii-HInn Th next few months may show submarine warfare against commerce carriers on a greater scale than heretofore believed possible. Thero undoubtedly will bo many cases In which tho chargo will bo made that International law has. been violated. Nevertheless German officials hero Insists that tho Imperial Govern ment Is going to adhere faithfully to the Sussex pledge S. HURLBURT TRUCKS Qn Exhibition in the Corridor Adjoining the Lobby ' of the Hotel Biltmore January 6-1 3 Highest Factor of Safety in the Motor Truck World TEUTONS ANGERED BY ENTENTE REPLY Bcrnstoi'ff Regards Missive as Barring Way to All Tcaeo Talk. "TERMS" CALLED A JOKE Would Never Bo Proposed at a Conference, View of Gcr irtan Diplomats. imlTurkish Blende nation exercising the right of belli trency. There Is not among their ob-. jects one of which they have not reason to be proud, and In that assurance they challenge the Judgment of the American people and the neutral world." ' German Plan Insulting-. The Horning Post says that President Wilson, "being far removed from the war both In body and In mind, per- be paid with the application and the re malnder will be payable In equal Instal ments before May JO. The previous war loan may be converted Into the new loan at par. A similar provision Is made for conversion of various types of short term paper Issued In the last few months. The bonds will be Issued In denomina tions of 50 and multiples thereof, and tlirmivli thu nntt tttrt, ttiTiKrrIntlnn fin hap, failed to realize how Insulting was ,ow M I5 wu be recelved. the suggestion that the Allies should Mr Bonar Law at one ln hIs negotiate with an enemy who was des- h amed hI. WOrds at Investors who '.i'r , th1;'.' rynrt ln.tnni . K be tempted to withhold their the r national rights, and continues: iki i,... iuo,,. at "As the United States asked for l "ft" "? ,aler lssucs at a specific terms the Allies ,have been h,Se' l" 'hi, IfiV.nf mv.mm.nt n Swine, The Premier, efflrms afresh , "So far as the present Government can that we shall fight t? the end ln the contro tho future he "Id "a higher tiue In- which -we are engaged, and I ' j Vn the note ln rep If .to President Wilson Ume- So ng as there Is money In tho hews that we ire proof against the country we will not allow lack of It to drugging as well as against the dragoon- j hamper the conduct of the war. There tag of the enemy." waa a llml.t 'I'Jlf ratc ,f lnttnet th,e, Th. nii...r.i.-..ji. ,ti. ' Government would pay for money. If Entente renlv th. rsnresslon of the this loan should fall but It will not Allies' moral claims to be the vlndlca- here are other methods which can be tors of right and the defenders of clvlll- i applied, and the rate of Interest ln such istlon. "for," adds the paper, "the ap- cao wl" not he 5 Per cent, ptarance of wllfuily Ignoring It was j Wrhaps the most unacceptable feature Option Given. la the note to which they are replying." "We are giving the option to those The rimes believes that the Allies' re- wno prefer security to anything else,' IT to iTesident Wilson "must command naia Mr. Bonar Law, "of having a tax the assent and approbation of the great compounded loan. That loan will be at nation across the Atlantic, who have th nit, of 1 twr rant. It will le Issued inherited, assimilated and developed the at par anj redeemable at the option of iiiii.iiui auu uauiuuiii ncB.cui tne gtate at tne ena or iweive years, dui ciuniauon. enduring for twenty-five years. rne peace which the Allies desire, j- "Well, gentlemen, every one knows i nee ares, -is invioiame naei ty to in- that fr0m'the viewpoint of financial se itrnauonai engagements wnicn Amen-1 rurlly ,t , not a good th,ng for lhe cans have always cherished and revered. rh. --. of tha Eeheauento elve awav tne ngnt oi taxation in me iuiure. nui That is the peace for which they are determined to fight on with their whole strength at any sacrifice. HUGHES HONORED BY UNION LEAGUE CLUB Unanimously Elected President 21 Year Lease on Build ing Approved. At the annual meeting last night of ine Union League Club Charles Evans Hushes was unanimously elected presi dent to succeed Elihu Hoot, whose term fxplred. At the same time the members approved a renewal of a lease on the club building at Fifth avenue and Thirty-ninth street for a period of twenty en years at (60,000 a, year.' The following vice-presidents to serve tntll 1919 were also elected: Joseph II. Emery. James II. .Morse, Harrison K. Ulnl and Frank A. Vanderllp. Henry C Qulmby was elected secretary and Gates V. McGarrah treasurer. The ex ecutive committee to serve until 1919 Is s follows: George P. Benjamin. WJIIIam Barbour, Howard C. Smith, Lewis T Clarke and. Frederick J. Mlddlebrook. Thoso elected to membership on the Committee of Volltlcal Reforms were Iteuben Leslie Maynard, James R. Shef tWil, George 11. Agncw. Ira H. Bralnerd, Samuel S. Campbell. William Mitchell, William 11, Hamilton, Francis F. Hutchlns, James L. Wandllng, Chester R Lord, Chauncey M. Depew, Jr., Ros- we k, urown und Lioya i; wtryKer. The new lease for twenty-one years at n annual rental of $60,000 a year shows ;H mnurkable Increase In land values of that section of the city since the club wan built In 1880. At the time the club as tint hullt, a lease for twenty-one )imi wan taken, and when In 1901 the lc.se was renewed, the annual rental tailed for V-5,000 a year. A the time the club was built Fifth Jfiiuu lots In that section were valued between $75,000 and $100,000 each. In 1511 lots were valued at between $200, ,C00 and $250,000, and to-day It Is esti mated that they are worth alt the way from $200,000 to $1,000,000. In 1909 a ,,Jt at the northwest corner of Thirty With Mreet and Fifth avenue was sold W $325,000. do think that If there Is any one want Ins to be quite sure that during the period of the loan he will not have to pay a higher Income tax than five shillings we ought 'to give him that option If It Is desired." The sinking fund provision outlined by Mr. Bonar Law was the most striking Innovation ln connection with the new loan. This Is the first time a British loan has been Issued with a sinking fund provision. The Government agrees to set aside monthly one-eigntn or i per cent, or the total amount of Issue. This sum, rep resenting an annual sinking fund appro prlation of 1 per cent., will be allowed to accumulate until a fund of 10.000,000 la ln hand, which will then be used for nurchaslng bonds in the open market whenever they fall below the Issue price, Prospect as Issued. The Drosnectus of the new war loan. which waa Issued to-night, adds a little Information to that given In the speech of Mr. Bonar Law. It says that on i the A Der cent, loan "the dividends will be exempt from liability to assessment and to the British Income tax, other than the supertax," and specifically an nounces that the new loan does not carry the right of conversion Into any future Issue which Uie Government tnay In this connection It Is Interesting to note that Great Britain Is the only one of all the belligerents which has been successful In raising large sums .for the war by additional taxation. The finan cial position of Great Britain before the launching of this loan was as follows: Total war expenditure since the out break of the war up to December 31, $19,000,000,000, total amount raised by revenue, $t,00C,000; total loans, $14,000,-000,000. To Respect Fledge to U, Tho new German policy, they say. Is to, be based on udhcrenco to tho prlnclplo Involved ln that pledge and will not permit all tho technicalities regarding armed merchantmen or troops to be In terpreted In Great Britain's favor. In other words, Germany Is determined to follow hor Interpretation of tho pledge, which it Is hoped will be tho Interpre tation l'rcsident Wilson will placo on It. In a broad sense the Germans arc going to instruct submarine commanders to treat merchantmen Just as cruisers might be expected to treat commerce carriers on tho.tilgh bean. If a ship Is judged to bo armed for offenco tho submarino commander will torpedo her at sight In Teuton circles It Is explained that no neutral Govern ment would have the right to ask that cruisers refrain from treating armed merchantmen as auxiliary warships and that there Is no valid reason under in ternational law why German submarine commanders should bo asked to pursue this course. The amount of Immunity which Brit lsh merchantmen may henceforth expect from German submarines may depend to great extent on whether or not the British Admiralty rescinds Us reported order to arm all merchantmen ,fon and aft. Germany contends thvt arming vessels fn thUi manner places them ln the category of warships. This view will be presented to President Wilson for his consideration. The Berlin Foreign Office will point out that Germany cannot con sider such vessels as entitled to im munity and will ask that tho United States concur In this view. Alms to Avoid Clash. Germany will expect the United States to Inform Great Britain and her allies that such vessels will be subject to at tack without warning. It will be ex plained to President Wilson, it Is Said, that much misunderstanding between the United States and Germany might be ob viated In advance by . mutual agree ment as to what is or Is not & peaceable merchantman. Germany will urge that President Wilson take a definite stand against the arming of British merchant men along the projected lines and will also suggest that the President warn Americans against shipping ns members of British crews on such vessels. The fact that President Wilson Is un derstood to be extremely anxious to avoid submarine complications with Germany Is regarded as likely to lead to some action on the part of the United States Onvcrnment. Should the President not adhere to the German view the Berlin Foiclgn Office may be forced to point out that Its own Interpretation of Inter national law must guide the destinies of the nation. It is rjractlcaliy certain unless rresi dent Wilson yields to the German view that there will be many more cases simi lar to the case of the passenger stcam-i ship Arabic and the British steamship Marina, a transport and attacked her without warning, Jeopardizing American lives. In the case of tho Marina six Americans lost their lives. Teehulcnl Point In Dispute. But In both cases, which havo now been made an lssuo by tho United States Government. Germany denies all Inten tion of violating tho American pledge und. pleads that they Involvo only differ ences of opinion between the two Gov ernments as to such technicalities as me uinercnce Between nuxlllary war ships and bona fldo merchantmen. There will bo many more cases like thohe. It Is admitted. The only way tlfo United States can hope to minimize tho number will bo by taking a stand against the British practice of arming theso vessels. Germany believes that a very Impor tant point for the consideration of the United' States Government Is tho sugges tion that Americans refrain from Joining the crews of nrmcd merchantmen. A simple warning would, ln the opinion of German officials, obviate the danser that might threaten the relations ho tween the two Governments us tho result of Amerclans losing their lives on thece vessels. OPPOSE MILITIA SYSTEM. ANOTHER "DRY" BUI PASSED. Prevents Mailing of Liquor Ads. Into Xo License Territory. Washington, Jan. 11. The Senate took another step In the direction of tightening the laws on the traffic in In toxicants by ipasslng the Bankhcnd bill to prevent the sending ln the malls of advertisements for liquor houses Into "dry" territory. .V clause penalizing postal employees who should knowingly handle the pro scribed mall matter was eliminated. An amendment In bchulf of nowspaper pub lishers was added to require the Post master General from tlmo to tlmo to Is suse. public bulletins giving lists of States which vrohlblt liquor advertising. Senator Bankhead explained that the bill was not "aimed at newspaper ad vertising especially, but more particu larly at wholesale liquor dealers to pre vent their sending liquor udvertisements and soliciting orders through the mall Into "dry" States which prohibit such ad vertisement and solicitation. X. V. Unlisted Men Ursc Universal Plan on Senate Committee. Washington, Jan. 11. Enlisted men of Squadron A, New York National Guard cavalry, told the' Senate Military Committee to-day that the guard cannot be brought up to the strength content' Dinted In the national defenco act, or even maintained at Its' present strength. Men now ln tho service are anxious 10 get out, they declared, and the virtually unanimous opinion among them was that universal military training and service legislation should be enacted. Tho guardsmen spoke under the aus pices of tho American Security League. Herbert Barry, secretary, headed lhe delegation. The men believed the federalization of tho guard was net desired by the en listed men und that its support from higher officers did not represent tho views of tho rank and file. Personally they thought the National Guard system Hhould be abolished anu universal mili tary training and service be substituted. One man characterized the National Guard mobilization ns "an economlo wasto as well as a display of Inefficiency." Armour learnings $20,100,000. Chicago, Jan. 11. Tho annual re port of Armour & Co., made public to day, shows net earnings of $20,100,000, or 20 per cent, on capital stock, and 14.7 per cent, on Investment. A dividend of 2 per cent, will bo paid January 15. Washington, Jan. 11. Tho Entente's reply to President Wilson's note has re moved all doubt ns to the failure of peace negotiations, so far ns German diplomatic circles here are concerned. It Is now admittedly war to a finish. Count von Bernstorff, the German Ambassador, read the noto this after noon and reallied then that It closed the door to further parley. Ho regards tho Entente reply to Germany as having al ready barred the way, so far as any further peace proffer from tho Imperial Government was concerned. This sec ond refusal he regards as a matter for President Wilson's consideration rather than Germany's. The spirit and text of tho Entente re ply admittedly disappointed and even angered Teuton diplomatic circles. The so-called terms were cnaracierwcu ua o "Joke." "Germans would rather live on bread and water for a dozen years than con sent to any one of those terms," was the comment In German circles. JIott Germans Regard Alms. Herman dlDlomats sufrlmed up the out lined alma of the Entente as "a determi nation to dismember Germany and ex tlngutsh two of her allies, Austria-Hun gary and Turkey." "At least wo know now that our enemy Is out admittedly for war of I conquest," was tlio comment of ono Gcr- man diplomat. Ho said ho expected the effect of the noto would bo beneficial to the Central Powers ln two ways. First, It would steel the German people to fight with all the determination ln their power against a roo seeking to uestroy tho fatherland and, second, it would, according to Teuton diplomats, arouse strong opposition among tho peoples of certain of the Entente Powers. So fur us the military situation Is concerned or tho Immediate plans of the Imperial Government German diplomats do not believe the Entente noto will ne cessitate any pronounced change. "The war will now continue and last until the Entento Is convinced that It cannot win tlio war. When that day ar rives we shall havo peace. Not until then. We had hoped for the sake of our enemies as well as ourselves that the Entente had come to the point of realiz ing this. Apparently It has not. There Is then nothing to do but fight on." Calls Charges) Lies. The charges contained In both the En tente noto and the Belgian note arc de- aaar.aBBBBm X. aw bbbbbbbbbbm aBaaBaaBavBnMnaaaBVBaBaBBaBBBuaBnaBM Wr 'ZMASXr mm Sensible Cigarette i205rl5i clared to bo tissues of falsehood and misrepresentation. An answer to theso charges Is expected from tho Imperial Chancellor ln tho Reichstag. At tho same time he probably will outltno more specifically tho futuro alms of Germany and her allies In tho face of new condi tions created by tho Entento note. Germany regards tho Entento note as making It clear that no posslblo agree ment regarding terms can ever bo ex pected until such matters arc discussed privately nt a conference. Tho wholo fabrlo of tho outlined Entente terms Is viewed as simply for homo consumption. German dlplomuts said to-night that no enemy statesman would presumo to ad vance any one of theso suggestions at a conference and they add that "thcro Is but ono person ln a hundred ln uny of the Entente countries who really believes that any such terms cutt ever bo procured." KILLED FLEEING FROM FIRE. Worker Trying to Ilonril Train With Family Falls Under Wheels. Tho only death from tho Klngulnnd disaster. It was believed tit an curly hour this morning, occurred In Arlington, sev eral miles from tho blaze, and was only Indirectly uttrlbutublo to It. Michael Wlsskl. u workman in a celluloid factory at Arlington, heard tho first explosion und a few minutes Inter, looking out tho window, saw u number of his towns people fleeing for n tiuiu to take them to a safer neighborhood. Wlsskl discovered his wlfo and children In. ho crowd getting aboard tho cars, anil with a midden Impulso run from his 'bench to Join them. Ho reached tho train Just as It was pulling out. In trying to leap aboard ho fell and whs crushed un der tho wheels. TURKS LOSE TRENCHES. British Report Success on 11 lull t Bank of River Loop. London, Jan. 11. The following of ficial communication Sealing with the campaign In Mesopotamia was isiued this evening: "In the morning of the 10th, during foggy weather, our troops continued their operations on the right bunk of the Tigris. They made steady progress throughout the day and by nightfall the greater part of the Turkish trenches on .li.ti Ytnnlr ..f fltu rlv.p It, the, Innn JIC UIIU il IVIDH Dicaiiiaiiip a mo uifc ........ i, ..... ...... ... In tho Arabic case the subma-! northeast of Kut-el-Amara were cap rine commander mistook the vessel for I tured. MM Travel to V. Iaereases. In the calendar year of 191C 41,093 wore persons arrived In this country from foreign ports than landed In 191S. accord lr'S to William G, Moore, landing agent "t Kills island. Passenger carrying ves biought hore In 1,271 trips 3&9,t(T Mrsoin Wlo wero permitted to Und. In in li (reding year Jt6,274 passengers re landed nt this port. Of this num r US.12C rung In the steerage and mostly (rem porU.of.tka.MMItM'r 'onean. There is real satisfaction in discover ing something good for yourself. Here's your chance with . JEAN . ValjeaiV CIGARS TrwUj a Cigar t0od Oifmwt ArtMtH lilUam President (himself) HALF-YEARLY CLEARANCE Sale of High-Grade Shirts AND DRESS REQUISITES Shirts that are close kin, in fabric, tailoring and proportions, to the finest custom shirts. Since I know that they will give you good service and that the colors will be loyal, I can afford to guarantee their good service even unto the color. Of fancy madras, poplins, white madras, An derson's Scotch madras, English oxfords, crepes, mercerized fabrics, and Russian cords; soft and stiff cuffs; negligee, plaited and stiff bosoms. Formerly $1.50 & $1.65 At $1.25 Formerly $2.00 At $1.45. Of imported madras with silk stripes, fancy and white oxfords, flannels, English twills, Lorraine Botanys and silk madras, including a fine assort ment of custom shirting patterns; plaited, stiff or soft bosoms. Formerly $2.50 At $1.85 Formerly $3.00 & $3.50 At $2.45 Of Celestia flannels with silk stripes) heavy tub silks, crenes, Peau de Soie and soire. Formerly $4.50 At $3.45 1 Formerly $6.50 At $5.45 Formerly $5.00 At $3.95 1 Formerly $7.50 At $625 NECKWEAR Formerly 55c & 65c At 39c Formerly $1.00 Formerly $1.50 Benjamin and Kenyon OVERCOATS PAJAMAS Formerly $1.50 At $1.15 At 69c Formerly $2.00 . At $1.35 At 89c Formerly $2.50 At $1.95 Formerly $20.00 & $22.50 At $15.85 Formerly $25.00 & $27.50 At $18.85 Formerly $30.00 io $35.00 At $22.50 "Rarely has there been offered for pub lic competition so many Modern Paint ings of importance and Artistic Excellence." The American Art Galleries Madison Square South, New York NOW ON FREE VIEW 9 A. M. UNTIL 6 P. M. SPECIAL EVENING VIEW This (Friday) 8 until 10 o'clock To Be Sold at Unrestricted Public Sale By Direction of Executors, Attorneys and Private Collectors. On the Evenings of Tuesday & Wednesday of Next Week, Jan. 16 & 17, Promptly at 8:15. In the Grand Ball Room of the Hotel Plaza (AdmUilon by card to b bad fre. of th. manager!) Exceedingly Valuable Modern Paintings Included among which are Many Important Works of Artistic Distinction By the Masters of the Barbizon, Modern French, Dutch, German and American Schools, and the Remarkable Group of Impressionist Paintings by Claude Monet Collected During the Put Thirty Years by the Late Mr. James F. Sutton V Profusely Illustrated 'catalogue mailed on receipt of One Dollar. ALSO ON FREE VIEW To Be Sold at Unrestricted Public Sale At the American Art Galleries Tomorrow (Saturday) afternoon at 2:30 Fine Old Japanese Bronzes Antique Chinese Porce lains, Enamels, Ivory Carvings, Objects in Silver, Netsukes, Lacquers, and a number of Fine Old Kakemonos From the Collection of the, Late Mr. James F. Sutton For many yean Benl.r Member .f lb. American Art Aaaedatlon. An Extenaive Collection of .Antique Chinese Porcelains A Large number of Jades, Pot tery, Enamela, Snuff Bottles, Ivory Carvings, Greek and Ro. man Glass, Ecclesiastical Vest, menta and a number of Flemish Tapestries Being the Property of Mr. Edson Bradley OC Imrdo, Ntw lork, and Washington, U.V. To Be Sold on Monday and the five following: after noons of Next Week paBBsajvaaMAgipBMimaA aaaaWTTaaiTIf " 'T.a.liraT.ia l at 2:30 The sales will be conducted by MR. THOMAS E. KIRBY and his assistant. Mr. Otto Kernel, of AMERICAN ART ASSOCIATION, Managers Madlsen Bo:. Seats. Entrance 8 E. 23d Street, New York. Beginning To-day An Extraordinary Sale of Men's Soft Hats and Derbies, $1.95 I Qver 1500 soft hats "and 900 derbies the product of a maker who never manufactures a hat to retail for less than $4. I He considers these hats are "seconds" be cause they run a little lighter than he likes them to be, though we regard this as a virtue. In wearing quality, they could not be im proved upon, and they are all made over the most approved Spring blocks. I Everything considered quality, style, and variety of shapes we do not hesitate to recommend these hats as being most remarkable value at $1.95. THE COLORS: Derbies: Black, Onionskin, Aldine and Midnight Brown. Soft Hats: Green, Brown, Slate, Olive, Pearl, Black. aks&Cfotttuattij Broadway at 34th Street There is More Style and Service i in Saks Overcoats for Men at $17.50, $20, $25 Than can be found in any other gar ments in New York City at these prices While Saks Overcoats at $17.50, $20 and $25 are made to sell at these popular figures, they resemble in no way but in price over coats usually seen at such modest cost. t In cut and fabric they are made so as to be substantially better than any others at these low prices, and when we say bettor we mean a superiority that is sustained with vigor all the way through the intricacies of our tailoring methods from the selection of the fabrics to the very last stitch in the but tonholes. , A Few of the Models i Brigadier Ulsters with belted backs, slash pockets and semi-convertible storm collars. , Smart double-breasters, cut on figure-fitting and semi-fitted .lines. ", And fly-front or button-through models that have all the "snap" of their higher priced associates. Broadway at 34th Street m til Xtiatlllli ti i