1912 Hoffman House Bartender's Guide by Charley Mahoney

Remember there are tricks in all trades, and that the saloon business is not on the exempt list. So now, summing it all up, there are eleven vital points and they are: 1—Value of the locality; the price asked ; the mortgage and who holds it. 2—The rent, the lease, and the conditions of the Saille. 3—Amount of business done; stock on hand, which must be inventoried. 4—Lists of daily expenses and daily cash receipts. 5—Absolute proof that the sales are correct and the liquor has been consumed. 6—Verified inspection of the books. 7—A lawyer to draw up the necessary papers, bill of sale, etc. 8—Condition of the building, repairs, and who is responsible for them. 9—The neighborhood and how the people regard the saloon. 10–To be stipulated in the bill of sale that original owner shall not reopen in the vicinity. 11—Value of the bartender.

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