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SATURDAY. T.€CEMBER 23, 1916. | IT WILL THE BEMIDJI DAILY PIONEER 0T COST YOU TO START YOUR NEW SET OF BOOKS FOR 1917. Recall Mr. Merchant, we announced this same proposition in December 1914. Quite a number of our business men took advantage of this offer. We know that properly kept records mean more money for YOU which in turn means more money for us. HERE IS THE OFFER We will give you free a set of new books for the purpose of opening a double entry system in your store to begin with the year 1917. MORE THAN THIS----READ ON An expert bookkeeper will spend a day or more with you in 0penmg these books and starting the system correctly. His services and I the set of hooks will cost you mothing. He furnishes the services, we furnish the books. Will you let us do it. I We Advanced this Idea in 1914 Now, then, comes a letter dated December 5, 1916, from Edward M. Hurley, chair- man of the Federal Trade Commission at Washington, D. C. announcing that they are sending out, upon request, to manufacturers and merchants, two pamphlets, one en- titled, “Fundamentals of a Cost System for \anhlgtuxem,” the other, “A System of Accounts for Retail Merchants.” He further states that he would like to have us send him a list of manufacturers and merchants to whom we would like to have them mail these pamphlets. If you are interested, tell us. DON'T THINK FOR A MINUTE that it will be necessary for you to alter your present detailed system, hire a book- keeper, etc. No, this is not the case. You will be able to keep your own books, by spending a few more minutes a day.- Our motive isa bigger one. We are proud of Bemidji, we are proud of our merchants and business men and want to be proud of their methods of accounting. We are compelled to keep books in the banking business and know that it pays. It would be a good thing if the law compelled every merchant: to keep a double entry set of books so that you would know at least once a year ex- actly what your income was. . The income tax has proved very satisfactory and the indications are that from now on it will be used more extensively than in the past. It is possible that the states as well as the counties may adopt this method of taxation as the Federal gov- ernment is now doing. If this is the case it will be absolutely impossible for you to know whether you are paying a proper tax or not, unless you keep a proper set of books. We do not doubt that a great many are now paying a larger income tax than they should pay because they have no method of determining what their net income is. SOME OF OUR MERCHANTS HAVE A SPLENDID SYSTEM. OTHERS WHO HAVE NOT WILL FIND IT MUC H TO THEIR ADVANTAGE TO ACCEPT THIS OPPORTUNITY. IF THERE IS ANY DOUBT IN YOUR MIND, ASK ANY MERCHANT WHO NOW OPERATES A DOUBLE ENTRY SYSTEM IF HE WOULD GO BACK TO THE OLD WAY. Take Inventory As Usual —and when you are ready to start your new year, come to our bank and ask for the books. No, we do not carry them in stock, but will get them for you, pay for them, and arrange with an expert bookkeeper to open the system in your store without costing you a penny or even obligating yourself in any way. This offer is open to every merchant and farmer, whether he does his banking business with us, or with another bank, Make your desire lmow n by calling at the— NORTHERN NATIONAL BANK Phone 108 Bemidji, Minn. Cor. Beltrami Ave., Third St. PION. Ledgers, Journals, Records, Trial Balance and The Northern National Bank will pay for your New Set of Books ER OFFICE AND PICK OUT WHAT YOU NEED. Columnar Books Galore. WE WILL HELP YOU ALL WE CAN. Bemidji Pioneér Publishing Co.