1908 The Hoffman House Bartender's Guide by Charles S Mahoney

or it may be in his possession to sell on pcrccntngc, which is not at all unusual. If it has been paid for, the receipted bills will readily show and prove it. A complete inventory should be taken which would include every asset about the place, from furniture to curtains, as well as the bills for the same, to show they have not been bought on the instalment plan and are still unpaid for. Consider both the quality and quantity of everything The aggregate amount of bills paid for goods con sumed ought to figure up about 50 per cent, of liie 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 be just as well for you to take counsel with some expert appraiser, but it is not wise to be guided by any one person, no matter what the circumstances are. Ill 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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