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CAPE MAY COUNTY TIMES Cottfolida’ed with the Be* We City Reriew. Febni*ry. lfl> WILLIAM A. HAFFERT. General Manager

FubUahed Erery Friday by the

CAPS MAT COCSTY TIMSS COMPAMT

Atlantic Arenne and Eighth Street

OCEAN CITY. N. J.

(Incorporated)

Weet Jersey and Land!* Arenuea SEA ISLE CITY. N. J.

Philadelphia Office—TIT Mutual Life Building. A. F. yertiiing Repreaentaure. 8ubacripti"n Pace. 11 SO Per Tear in Advance. Advert^sing Rates Furnished Upon Application. MEMBER United Typothetae of America. New Jersey Press J National Editorial Association.

Entered at the Post Office at Sea We City, N. J.. as Seeond-Claas Matter.

“If it’s Not in the Timcs---It Didn’t Happen’

THE FOLLIES OF 1022

The foliowing article from Batten's Wedge, the house organ of the George Batten Adrertisiag Agency, approros of advrmnng. is well worth a reading by Cape Kay County's buraeu men. and their women folk: When someone in your office suggests that a certain questionable item be “charged off." say to him. "Charged off to what T’ Every business has certain fixed headings under which income and disbursements can be listed. Traveling expense is traveling expense. Salaries an salaries. Taxes, insurance, equipment'depredation, supplies—all the legitimate expenses have a legitimate column in which they may be recorded. But suppose one of your salesmen says. “I don't think we ought to bill that item. I know the customer ordered it and I know it cost money to produce. But just the same he didn't expect to hare to pay that much, and I suggest that you charge it off." When an such things charged nowadays? What is the classification

of this kind of loss.

A few years ago it was easy. Every expense or loss that corld not be otherwise booked was charged to advertising. We recall one typical instance. A huge quantity of packing cases wen ordered and. through some error, a wrong sise was specified. The cases wen delivered as ordered, paid for as was necessary—and then they wen.

They were broken up. but then stQl remained the question of expense. How was it to be charged? Some sharp-eyed person noticed that printed on the side of then cases wen the name of the firm and a picture of its

Fine! Easy! Charge them to advertising. And it was done. It sc happened that a very careful and conscientious advertising i agei had prepared a record of his expenses, complete and beautiful. Sense and not a little proud, he laid it before the Directors. “What’s this? What's this. Hr. Bliff? You an several thousiid dollars out of the way with the Accounting Department’s figures! Oh, dear, I am afraid this report of yours is altogether inaccurate.” Patient toiling through the books finally disclosed to Hr. Bliff not only the item of the misfit packing cases, but various and sundry other expenses conveniently charged off to ‘‘advertising." Hany other advertising managers have had nmilav lessons, and today advertising coats represent little except some kind of advertising. But the rid question of when to enter an unusual kind of loss still persists. We had s suggestion from one of our own accountants a week or so ago, which we consider worth passing along. After pusling hit brain, scratching his head, biting his pencil and staring out the window over the quotum of when to allocate one of th— items, he finally oid: “I think I will open a new account in these books and call it ‘The Frilio of 1922’."

/ ABOUT THE SHERIFFS CAB Then has been considerable discussion over an appropriation of $2000 for an automobile for the Sheriff -sde by the former Board of Freeholders, and which will probably be earned out by the present Board. In a letter to the TIKES this week s subscriber charges that this appropriation u • particularly extravagant proposition." The facts of the matter is that the attaches of the Sheriff's office do really more running about than any other officer is required to do, in the serving of summons and other legal papers, and the County really buys an automobile every year in money paid for car bin. For the month of December—a low month—the cost of auto hire was $76 for the Sheriff's office. A pretty good car can be maintained for half of this, and the County is then independent of outside car hire. We would view this appropriation rather as an economy than an extravagance.

THE HEW COUNTY FBEEHOLDEBS Of course it is far too early to pass any opinion upon the work of the new Small Board of Freeholders, which took office Monday. Only one business meeting has been held, and this was short. There appears to be a move to economy that is commendable, and the move to centralize all of the offices of the Board in the County seat is also indicative of good business judgement and a desire to serve the people in the best way possible The economy which has already shown itself is in the elimjn»tion of useless offices, and the saving of the salaries of these offices to the taxpayers—and if the whispers that one hears here and there have any foundation in fart, the paring process has not even yet begun. ,,. THE BAWC AL legislative program in Congress is having some hard sledding Much of the Democratic support that was counted on is falling away. Many of the items are too revolutionary for the Democrats to swallow in spite of their desire to bring discomfort to the Republicans. The ship aid biil may fsij of passage, but it will not be because of verae vote. Only a frank and determined filibuster can defeat it. becoming moie sppareat that the jubilation Kovember elections was quite premature.

It is the radicals after the

Sfteeter’s Idea of Etiquette Jan 3 Dear Skinny: Jus as I xpected. Skins. I wuz disappointed with Xmas. When we wui up to Grand Moms I thought I could eat three pieces of mince pie—one when Mom wax luking and 2 when she wuzn't—without getting ketehed but I wuz disappointed fer I wud just as soon keep company with green apples. Unde Joe held me while they giv me some ot that Works while yu sleep but the trouble wnx. I couldn't sleep. I had a good time New Tear's fer I made Anat Em sore. It wuz like this Aunt Em had her feller fer dinner. Pop seys Robert don’t fergot yer etaeat. I seys like fun I dldIt might Ink like a cat but it wax a rabbit I et. He seys No. No. etaeat ain't what yu et. Its manners. Jes do what everybody else does fer we are nil gain to art as though we were used to eating in Childs' restaurant, and them Tony restaurants. Well Aunt Em's beau cum. 1 )us thought to myself I kin Jus picture what kind of a feller she would ketch. I seys to myself I bet he is sum poor sad fish, an sure enuff I wuz right fer he wuz kinda of shrimp. After everybody got threw lying saying bow glad they wuz he cum we went to the table, everybody holding on the back of a chair fer a lady to sit on. As tb -y put me next to Pop an Aunt Em' beau I held his chair. He lafed at me but when he went to alt down got aqoare fer I shoved so hard against his knees he flopped down quick an knocked over bis water. He seys pardon me an I seys where do yu think yu are in JalL Mom giv me one of them Shut up Inks an I In cums the washwoman with a funny white apron carrying a roast turkey. Tu needn't tell anybody. Skins, but Mon. paid her a dollar and a half to play her part. I didn't giv her away but I did mat her If she wood buy stun new blue washing tablets off me. fer If I sell twenty-five packages I get an air rifle fer nothtng. Jus then snmthing struck Pop funny an he started to laf an Mom aejA real quick ain't the high coat of UrIng awful. Unde Joe wuz condemned to carve the turkey He pressed too hard on the turkey’s helm and it skidded into Aunt Em’s beau's lap. I remembered what Pop told me to do like the rest, so I picked up the cranberry sauce an spilled that over him too remembered It wus etaeat U lease me and 1 done IL Pa what ails yu any way. and I seys didn't yu tell me to do it. Well Aunt tim giv Pop a terrible Ink and I go chased away frum the table Jus be eux Aunt Em had a stuck up feller. got square with him. fer I tuk three cigars out of his overcoat and put in three out or the box Mom bought Pop fer Xmas In sted. I if he don't die hell at least get i terrible deeaease fer I happened hear Pop xpreas his Idee of U cigars. After they gut threw eating Her said he must go fer he had a pressing engagement. I seys yu needn't hurry fer Pop will lend yu of his pants while Aunt Em yurs. I don't so Skins how every time I used etaeat thet day I wuxn't right. Any how be left aa then Aunt Em suited to tell Pop what she thought of him. She thought a lot of Mm fer It tok her twenty-lire minutes to tell it all. Before she could get her breath again It wus explained It wus mistake and thet I wuz trying to do the right thing Pop seys anyhow Em yu can't ketch a feller with manners, ain't nearly aa Interested in how It get* from the stove to his mouth he is bow It tastes after it gets there. ys if theU the case. Pop. why han't I drink my coffee out of

r?

I aat Pop what all this etaeat wm anyhow. He seys the way yu eat Is a sign of good breeding. 1 seys kin yu tell a chicken the same way. He sey* sum yu kin an sum yu kan't. Well Aunt Km tried to make up by standing under the mistletoe but nubudy would kiss her. She Anally seys Robert I'll give yu a nickel fer but I seys. gone 1 get that much fer taking cod liver oil. 1 heard Pop sey to himself I don't blame the kid. 1 don't no what to teli yu how to etaeat Skins xcept to do the same thing as the rest but don't get caught doing It. 8KEETER.

Seen and

and

m

Ocean City

♦ 0F Treasury Mellon hat made every possible effort to call the attention of holden of Victory bonds to the fact that certain bonds were called and mere payable December 15. after which date intemt ceasrt. Hev-rthelfM, there are millions of dollars of the bonds that have not been presented for payment, presumably through oversight. If you don t need the money, Uncle Sam will keep it for you. but he would be glad to exchange a called bond for another that will bear interest THE TROUBLE with Europe u a state of mind, and not inability to produce cash as some of our European visiters would have us believe Let the nations over there compose their difference, of opinion and come loan agreement on reparation*, and stability will soon follow. DAUGHERTY STILL reigns in the Department of Justice, and the Uw. to to ratorert. 4-ipn, tto utmti,. of Mi. Oom«r, ud others who would hare it otherwise. ^

A Hot Toast

Here's to lovely woman— The cause of all our woe— She's fair and sweet. But her tongue and feet Are always on the go. Amos Tash says aa long aa we ai able to breathe we ougat to t thankful that It la no worse. *T ain't got no one fo' n quitter, said Charcot' Eph. moodily, “but efn a man got Dempsey In front an' lopeared mewl behind, be sure can’t be blamed fo' havin' be doubt*.'

Of all aad words the worse, without fail, are those of the Judge. "Six mouths in Jail.’* "Mont people keep up with the doings of the world by rending newspapers." nays Louis Braca. "but there are a few who simply spend a half hour each day In a barber

chair."

A small but select gatherUC to* Jules R. Ledig In the his forty-fourth birthday at 333 Ocean avenue. Among tending were Mr. and Mrs. man of this city. City Clerk Harry Morris this morning from the ho lid tics to And a maze of hum fishermen awaiting his arriv new <heir licenses for the 1913. The City cash reglstei ed many sales of the costly

s a severe cold, aad was I seriously ill for a time. H condition Is now greatly imffwve and she is able to be about wn ^ ^

doubt ot

Dr. J. Thornier Hugh'*, ffincflb sample in on display of Ocean City, expect* to moeu 1st tary*s his new building at Eighth ley avenue very noon. Dr. Hoghegy^^ Is spending in excess of ItS.Mfl to ward alterations on the stractar ™ and the building of s complete dnu°fT* Clty store with new equipment, on ting *** ***”) tra t Coor Tuesday night. January NorthMd Country Club. A party held at th' home of Mr b a number of achivvw and Mrs. Leo McCarthy in -riilalirntod on **«■ nri—* tloa of the New Year, entertained^ the Mias Dorothy Lottos. Mr. and mrrssilsd In Thomas Ward. Lyle Pratt. Al. BsndL he automobile bridge e Charles Stephberger. all of phis: Mrs. William rialdsu. Mastqr William Halden. and Misses Kath-^^ the ryae aad Mae Ward. 4 a MW John Devine was elected toetbuB *»** tknt »w at a meeting of the High nvtable reward of

From the standpoint of the fellow who owns a little piece in the country. life ia rwsJ. life is earnest. icbea the season when th# lure of bathing and Ashing and gardening begins to fade; when out on the many happy occasions. the grant flood of company, the came to sit and eat aad enjoy, and went away filled with

haprlaeas.

Truly, it has been a wonderful sean. Heaven be thanked that we have so many true friends. We won’t see 'em again until early nsut ■ mar. but we had ’em Just the si And. for that we are grateful, an we sit In silent retrospect, thinking over over of the fun we had. Idly

Translated for Flappers "When they film a story It always ! aad

Man in Saskatchewan who died at V of 117 smoked all his life up to a year ago. E. B. Arnett says if he hadn't stopped smoking nobody knows hew long he-would have last

What is life" asked s noted writer. We have always anderatood that It la Just one d thing after an-

other.

A college professor set his bed clothes on Are trying to warm the bed with an electric Ugh.. College ‘sneers do some of the craziest things on record, and this was one of them. Now along comes s man from down-state who sends official word the county court bouse that be ■ willing to nerve on the Jury any old time. He says he got a cheek 'hi other day for over HO. wli- ■> wu due him for serving as Juror in thi fall term of 37 days. "That's more money than I clearer at fanning In the last two years.‘ he confided in the clerk.

> ou hand to enjoy

1 beta of the First hold a rosamag* at the Church. January Itth. The proceed contributed to the church Folks who have articles to ceutrtl will find a ready receiver la ther Boon, of 809 Central V call on 37# win bring a to carry away the

whether or not Mayor Id continue aa Mayor bin election to the Board of Freeholders. City Clerk Morris he would. There is no tkm that requires the realgaattoa a City Commissioner to give city berth, because of an addli

HUGHES’ HEW STORE

Dr. J. Thorn ley Hughes, druggist of Ocean City, has moved his drug equipment, soda fountain, and various cases into the new quarters at Eighth street and Wesley avenue, and will probably be open for bualnes* on New Year's Day. if his plana go forward without any trouble |

D. M. Patterson, the manager of the South Jersey Furnfi-

7H

"feUowlng Han. | •erica's Mr. Pati that the response from in aD the country with which hta deals, proves its advert lain, The suggestion will be taken up by the Chamber of Commerce and plates wlU probably be made so that all Ocean City bast news pornte this line on nil their station-

ery.

A number of Ocean City hamm rere brightened by the return for the holidays of boys aad girls who have pzased through the local schools to College and Prep Schools In other cltlss. Even though their activities have been turned to other fields they still hold proprietorship to their AlMater through the Alumni Association. Noticed among throe smiling faces are Theodore end James Stevens, now entered st Rutgers: Gus Goetz, who Is Identified at Penn: Richard W. Sooy. who tea tak.n up law st Harvard; Malcolm Austin, a I student st Columbia Un!>etaity: klim) Alice Gsrretaon. s physical Jtrscter in a Quaker City firheol; Mias Miriam Ketchly. Instructor of swimming st Lynchburg. Vs., and Rom Fer1. a student at Rutgers.

He Needs a Chunk of Rainbow Dur newspapers will make mistakes occasionally, but It isn't often hey try to forecast like this one did.

Ve quote;

"Our esteemed fellow citizen. Abler Brown, will go to the hnepltal. omorrow to be operated on for appendicitis. He will lea\r a wife and

children."

Workmen have completed building and Interior finishing of the drug store, which will occupy the first floor of the building, and the 1 proems of transporting more than 3.000 bottles, used In the laboratory, ha* consumed much of their time. The second and third floors of the! building will be occupied by apart-' menu, the Hughes lamtly residing

in one of the apartments.

Met

have

desultory ambi-

tion*. but the distinction for siiich lly yearn I* that of knowing

n* or two and head-waiters.

The beet argument w Muffed olives I* that cannot count the seeds

CARD PARTY

CONTRACT AWARDED

AT OCEAN CITY

Much artlrtlr waa manifest about the City Hall following the holidays. Including tbs continuance of the regular weekly meeting of the City FaHu-rs that waa postponed until yesterday afternoon because of Monday falling on New Yonr'a. Two ImporUnt laaus* were disposed of. in the awarding of contracta for the ct'lectlon of garbage and robbage. Ttcontract awarded to Thot. tu Daily for the collection of the city garbage at a cost to the City of 112.500.

1 put of the • dancing to the strains <f in the balance of Prof. Robert B. BtewL nstruetor of Eagftah. was reid nn honorary macaber 1 chaperon. A collation ■ erred Just before the doee eC

A the

re: Misses Jeannette Smith. > Breekley. Kathrine Holiday.

Emily PlBegl.

Alma ChnttIn T Mr!'Walter John Devine. Joseph Oroser. Went. Cecil Gilbert. Peter Tot.ugust.re smith. Peal Ptltofil. t Gordon aad Richard TownI Elizabeth McCullough, one of ight members of the Senior • Is to be congratulated on the *1 of her party given at her • a Strathmore. The gwssta who 1 umeroua came early and were Wive of the sentimental ballad. • can 1 bear to leave thee" If re to be Judged by the hour larted for home. Every minute othe evening was crowded with '•a. Solving putzels. playing l men that Minn Elisabeth had id and dancing. A luncheon of ■ tempting variety wan served llshed. Those who voted Mias ouch s delightful bootses Mary Collin*. Mariam Trent. D* *ne McCullough. Helen Buck. Hu I'amp. Elsie C heel wood. Bertha W limp. Caroline Rogers. Cecelia Nt c<n«r. Mary Carothers. Edith «. Evelyn Smith. Evelyn HolKatherine Gordon. Elisabeth

ough. Scott

A card party wa* given by Ml** Karah Goff on Wednesday. Those present were Miriam Reiehly. Lucille Townsend. Sarah Smith. Mrs. T. W Mould. Marion Steelman. Leslie Smith. Jan Nutting. Nathaniel Smith.

couple of chewter Fergu*on. Fred Klein and

‘Thoma* Mould. First prize wa* won ; by Vim Steelman and waa a four

e kn * .,f for score card pad. the second prize wa* your hoM** won by Mr Nutting and was a deck on :uu I of playing card* m a leather esse

— — ui eiz.avu.uti r*- u land the other contract governing the ^ Ber ' Anir 8t,K ‘ ,m “- Herman idl-POMl of robbage wL g™en ,0 22 ^ Jo * Ro -‘ W,m »“ Moncrlef. 1 Charles Bader, at an outlay of «9 ^ WUllMm. Jack Godfrey. WU694 00. ‘ j Ha 1 'Brothers. Harlan Wlttkamp. Aside from the receiving and filing !, ! Ku ‘ c »»«r. Wesley Barclay. Of regular correspondence this ?® J* 1 * 00 ' *»•«■« Milligan aud Von

eluded the budget of business that *'"*•

b^dr 'Th. 0 m th * ““"‘'‘P* 1 „ y TRACTORS MAIL US TOUR sinner v o * ‘ ° f Comn “»- ,l,, te r builders suppltas. Ws can u f «- ReT 'L n ^ * nd Fln * nc * w “- “3 *» money. Champion. 10th 11am H Campbell, be was obliged to ■* r W*ind Went avenue. Ocean City, forego to today's saaslon. The meet- I- “Look for ths sign."—ndver-

Ing wa. called at three oclmk 4tf. promptly and was closed at th-. - ‘ "\~ ,m "'

thirty. “ Th« backbone of tb« nation—the

^ breakfast.