1905 The Hoffman House Bartender's Guide by Charles S. Mahoney

saloon business is good will. Those two words spell trade, and the more friends you have, everything else being considered, the better your trade will be. The wise saloonman will have as few enemies as possible if he wants to be successful. There is another important point to be considered, and that is local and special laws and regulations, such as for instance, in New York State, no saloon is allowed within 200 feet of a church or school. It is a rather difficult matter to figure offhand the running expenses of any average saloon, but if a table were to be fixed up, based upon the experience of a man who owned a fairly high-class place, it would look about as follows, showing the cost per day of maintaining such an establishment: Rent (at $5,000 per year) $16.00 Salary list for six men, as follows: Two bartenders, at $15.00 weekly One lunchman at 15.00 weekly One cashier at 12.00 weekly One porter at 10.00 weekly One boy at 10.00 weekly 12.83 Employes' meals, at 40c each 2.40 Employes' drinks during meals 1.00 Free lunch . 5.00 License ($800 per annum) 2.28 Revenue tax 08 Illumination 1-50 Ice 1-50 ^26