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SMI WEEKLY 'BANDON RECORDER, FRIDAY, FEB. 26th, 1915
"PAGE THREE
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Abstracts
Reliable Abstracts of Title.
Satisfaction guaranteed at resorb
able prices.
Coos County Abstract Company
B. J. SMITH. Mmaeer, Coquille, Ore.
P. O. Box 181. Tlionc 351.
PURE DRUGS
Do you want pure drug
and drug sundries, fine
perfumes, hair brushes,
and toilet articles? If
so call on
C. Y. LOWE, Bandon
The Alpha Restaurant
Best Home Cooking in
town
Houmemade bread,
pies and cakes.
Open from 6:30 a. in. till midnight
Mrs. F. D. Meyer, Prop.
Next iloor to First Natl. Rink.
00
LODGE DIRECTORY
Masonic.
Bandon Lodge, No. 130, A. F. &
A. M. Stated communications first
Friday after the full moon of
each month. Special communications
MaBter Masons cordially invited.
WALTER SAB1N, W. M
C. E. BOWMAN, Sec.
Eastern Star.
Occidental Chapter, No. 45, O. E.
S. meets Friday evenings before
and after Btated communications of
Masonic lodge. Visiting members
cordially invited to attend.
ADELAIDE E. REYNOLDS, W. M.
BLANCHE FAULDS, Secretary
Rvbekah
Ocean Rebckah Lodge, No. 12G, I.
O. 0. F., meets second and fourth
Tuesdays at I. O. 0. F. hall. Tran
cient members cordially invited.
ELVA MILLER, N. G.
MINERVA LEWIN. Secretary.
I .0. O. F.
Bandon Lodge, No. 138, I. 0. O.
F., meets every Wednesday evening.
Visiting brothers in good standing
cordially invited.
D. C. KAY, N. G.
L. I. WHEELER. Secretary.
Breakfast tt a warm room.
i
It gives the day a cheer
ful start. The
PERFECTION
QILh EATER
For But Rttulf
UfPtartOil
quickly chases the chill
from bed-room, bath
room, dining-room,
nursery. Easily carried
from room to room.
Dealers everywhere
Writ for bookht "Warmth
in Cold Corner. "
Standard Oil Company
(CALIFORNIA)
San Francisco
i
s s
A .
JOB PRINTING
MEANS " MEANS
Letter Heads
Stationery
Circulars
Hill I lends
Posters
Dodgers
We have the Type and the
Ivqiiipment, and do npto.date
work neatly and rwiMiiably,
ho lis
..Recorder IVinl Shop,,
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MOST OREGON RETAILERS
GET NO PROFIT AT ALL
Not if they, Allow Salaries for Them"
selves, Says Professor Sowers, m
Advising Modern Accounting
By Don C. Sowers ,
(Professor of Municipalities and Pn'i
lic A-ccounting at the University of
Oregon)
Every Oregon business man should
have a modern double-entry systemof
accounting because scientific account
ing is the only safe guid e to e
conomy. Far greater hnrm results
from unintelligent than from dishon
est accounting.
No merchant can pay three dollars
for an article and sell it for two dol
lars without injuring his capital, and
if he makes the transaction often e
nough his entire capital will be ex
hausted and his failure will be an
nounced. Because merchants do not
keep systematic records many items
of expense will be ommitted and since
these ommitted items of expense arc
not included in the cost price of the
goods, the goods are often sold for
less than they cost.
Many a merchant sells goods at a
customary price just to meet compe
tition regardless of whether he can
afford to do so or not. His competi
tor may also be operating without
cost records adequate to show what
price the goods must be sold for to
yield a profit, and hence all may bo
selling at a loss.
The ordinary . business man is af
raid of what he calls "too much sys
tem." This is not a danger because
systematization means ' conducting
the busines in the most economical
manner possible. The real
trouble is lack of system.
The first trouble in introducing a
system in any business is to break up
the business into departments or
functions and to learn the co3t of op
erating each department or of per
forming each function.
It is probably true that most re
tail merchants actually do not make
any profit whatever and that what
they call profit is really wages. In
other words, if they charged against
the currenl operations of the business
a reasonable salary, such as they
could procure by working for some
one else, it would be found ihat no
profit was made.
The value of breakiiu; up the bus
iness into functions and keeping the
cost of each function separately, can
be explained by referring to the ac
count called "r.faintc.ium.j of Real
1:. late." This account would Le charg
C'l with Ml repairs, with all expens
es of maintenance for building and
grounds nuch as jni'or service and
mowing '.an .. and cleuni. roadwuy.s,
v.ith deprenu "..I., with insurance s.mu
taxes. Tho object of keeping mk-Ii
accounts starulely is to umiblu iht
proprietors to iscertuin whether it
is cheap jr to own anl maintain tnt
pioperty occupied or renc a similar
brilding.
To cite :inaiher cx'i'nr'c, a fi-pa
rate account should be kept of the sta-
ule expenses in order to uscerMin
whether it is cheaper for a merchant
tn maintain !; own to mi', and em
ploy his own drivers or hire deliver
irg done nul.vde. Such ;in :uvr.t
would be charged with the cost of sta
ble supplies used, with wages of sta
ble men and drivers, with the cost of
maintaining tho equipment, horse
shoeing, repairs, small tools and pet
ty supplies purchased and with de
preciation on stable equipment own
ed. A scientific accounting system thus
supplies information about every
phase of tho business concerning
which facts am desired in onler to
conduct it economically mid efficient
ly. It unubles the tuuiclmiit to stop
li'uku, locate Iomwun, whether of time
"r. Hiatut M' 'lut"'ju whlrlt limm
of"lnulinii inn yielding u piolVruiTiJ
which in.) lining lurrjmj on ut u a.
AUivv all givm him u unit ut .
ruin) uinj iiuiplnit in Vmwnr imI
uimIi'h4mihiiik nil III iiu of lit
w4 (mm huii mumiHw
W Juint, i4jy4if, Uiv Via
BANDON CHURCHES
M. E. Church South
Sunday School, 10:00 a. in.
Preaching, 11:00 a. m.
Epworth League, G:30 p. m.
Preaching, 7:30 p. m.
Prayer Meeting, Thursday, 7:30.
Missionary Society, Friday, 2:30.
W. B. SMITH, Pastor.
Episcopal Church
Sunday School, 10:00 a. m.
Preaching, 2nd, 4th and 5th Sun
days at 11 a. m. and 7:30 p. m.
REV. WM. HORSFALL, Pastor
Methodist Church
Sunday School, 10:00 a. m.
Public Service, 11:00 a. m.
Evening Service, 7:30 p. m.
Mid-Weck Service, Thursday, 7:30
All those who do not worship else
where are invited to come with us.
C. MAYNE KNIGHT, Pastor
Presbyterian Church
Sabbath Services:
10 a. m Sabbath School
11 a. m Preaching
C:30 p. m. .. C. E. Prayer meeting
7:30 p. in Preaching
Thursday, 7:30 p. in. Prayer meeting
A cordial invitation is extended the
public to attend these services
REV. WINFIELI) S. SMITH, Pastor
Baptist Church
Sunday School, 10:00 A. M.
Preaching Service, ' 11 :00 A. M.
ELDER A. B. REESE.
Church of the Bret hern
Sunday Services: Sunday School
10:00 a. m; Preaching serivce at 11
a. m. and 7:00 p. in.
Everybody cordially invited.
L. B. OVERHOLSER, Pastor.
Notice to Contractors
Notice is hereby given that sealed
bids will be received fpr the construc
tion and building of a FERRY BOAT
for a ferry at Billiards, Coos County,
Oregon, according to tho plans and
specifications on file at the office of
the County Clerk. Bidder to furnish
all material and labor.
The County Court reserves tho right
to reject any and all bids and to a
ward the contract to the bidder not
the lowest should they deem it for the
best interests of tho County.
All bids to be filed with the County
Clerk on or before tho 5th day of
March, 1915, at 10 o'clock, A. M. Five
per cent of the amount of the bid to
be deposited with the County Clerk
with the bid and the bidder to enter
into a contract with the County wit.'i
a good and sufficient bond within five
days after tho awarding of said con
tract. Dated at Coquille, Coos County, Or
egon, this 18th day of February, 1915.
ROBERT It.. WATSON,
County Clerk.
Notice of Administration
Notice is hereby given that by or
der of the County Court of the State
of Oregon, in and for the County of
Coos, Sarah J. Hanes has been duly
appointed administratrix of the estate
of William E. Hanes, deceased, and
that letters have been duly issued to
her, and that she is now qualified au'I
acting.
Therefore, all persons having
claims against the said estate arc
hereby notified to present tho same
with proper vouchers at tho office of
Goo. P. Topping, Bandon, Oregon,
within six months from tho final pub
lication of this notice, -which final
publication will bo Friday, February
2G, 1915.
SARAH J. HANES,
Administratrix of the Estate
of William E. Hanes, deceased
Geo. P. Topping,
Attorney for Estate.
Jan 29 Feb 201"
THE THRICE-A-WEEK EDITION
OF THE NEW YORK WORLD
Practically a Daily at the Price of a
Weekly. .No other Newspaper in tin
world givcHKti much at so low a price.
The year 1911 witnessed tho out
break of the Titanic European war
which makes si 1 1 other wars look
small. You live in inotuenUnu times
and you should not miss any of the
tremcnduouH events that are occur
ring, No other newspaper will keep
you so well informed as the Thriee-u-Week
edition of the New York World
Moreover, n ymir'n HulMtcriptioii to
It will tuliu you fur Into our imut
jiriufliluiitiul euinptilgi anil Ml give U
wontuni nwiluw the tiUrii JtuaUwii
It toiitulim u vh1 Minwjttt at imliny
inuUnr Ml u vMy damp jr"w.
HJlWMMlOiW I Wily f I W p4
ywr, mhI Urn mm l"' i"
Barf ibf tflStiJ WlittUI t JiotJfM.N
W
Does your
Pocket Flash Light
Need
New Batteries
Just received a fresh shipment
Bandon Drug Co.
H-M-j. ..;- fj H'H'4,M'IM,M4-:'H"!' fr-H"H-fl-H-.M.frH'H"fr
E. T. WOLVERTON II. C. DIPPEL
? Coos County Meaw? Opportunity Sec Bandon First ?
I DIPPFX & WOLVERTON
f CHOICE FAR'M LANDS AND CITY PROPERTY
.t.
FIRE INSURANCE
NOTARY PUBLIC
RENTALS
B 0 1 ) K-K E f I PI N G
BANDON
GUY nippvx
AUDITING
ACCOUNTING
CONVEYANCES
REAL ESTATE
FARM LANDS
INSTRUMENTS .1.
OREGON I
DONNEY
'S
com
HOUS
E
Opened for business again in
the Red Front Building on First
Street. Meals at all hours day
or night You known you always
get something good to eat at
DONKEY'S.
j,-.x.iifj.2 ixii"ittAiiiiiijit,iiiirinxit'
j Long Distance Telephone
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SERVICE IMPROVED
By installing a day Morse Code Telegraph
operator at Marshfield our long distance lines
have been relieved of much telegraph bus
iness. It 'makes possible a quicker and btitter
long distance conversation service between
Bandon and Coquille and Myrtle Point.
COOS AND CURRY TELEPHONE COMPANY
i
Hotel Gallier
Rates $1.00 to $2.00 per day.
Special rates by week ormonth
Sample room in connection
Bandon ::: ::: ::: Oregon
BANDON TRANSFER CO.
Gatchell Brothers, Props.
? All kinds of heavy and light draying. Phone orders
f given prompt attention. .Barn corner First & Edi- i
f son, Fish Properly. .Telephone 641.
G. E. W I L S O N
GKNKRAl. IH.A(.KKJWITII
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