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

or it may he in liis possession to sell on percentage, which is not at all nnnsiial. If it has heen paid for, the receipted hills will readily show and prove it. A complete inventory should he taken which would include every asset ahout the place, from furniture- to curtains, as well as the hills for the same, to show they have not heen hought on the inst.ihnent plan and are still unpaid for. Consider both the quality and qiiatility of everything. The aggregate amotmt of bills paid for goods con sumed ought to ligure up about 50 per cent, of the total annual business for the year and if the man who wants to sell has a good reason for doing so. and he really has a paying business, his statement can be very easily verified. There are many ways of booming a business so it will look good to the prospective buyer, but a wise man will not be caught by any such thinly veiled tricks, and it is not a bad idea to consult with the people in the neighborhood. If the business is a very extensive one it will he just as well for you to take counsel with some e.xpert appraiser, hut it is not wise to be guided by any one person, no matter what the circumstances are. In an old place the question of condition is im portant—by that meaning the floors, windows, walls, &c., and at whose expense they are to be repaired— landlord's or tenant's. The making of repairs is

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