above the counters.  There is an abundance of light in all parts of the house, especially over the silk counters, which are just under the rotunda.  The second floor is taken up with ladies’ suits, shawls, curtain goods, etc., and the next floor is devoted to the same purpose.  The fourth floor is used as a manufactory for making up the suits, etc., placed on sale or ordered by customers; on the fifth is the fur-room and upholstery manufactory; and the sixth is occupied as a laundry.  The most perfect order is maintained in every part of the establishment, the mere direction of which requires administrative ability of a very high character.

As fast as the sales are made, the articles, unless taken away by the purchaser, are sent to the parcel desk, which is located in the cellar.  This is the busiest department in the house, and one of the most important.  Each order is accompanied by a ticket stating the quality and amount of the goods, the price, and the address of the purchaser.  It is remeasured and examined here, so that any error on the part of the salesman may be detected and repaired.  Errors of this kind, however, are rare, and the burden of the labor in this department consists of making the goods up into secure packages and sending them to their destinations.  The tickets delivered at the parcel desk are then sent to the checking desk, which is also in the basement, where they are compared with those delivered by the salesmen to the cashiers, and if no error is discovered, the goods are sent to the wagons for delivery.

The wagon department constitutes a very important branch of the business.  The vehicles and horses are accommodated in a fine stable on Amity Street, near Broadway.  The building was formerly a Baptist church, and was presided over by the Rev. Dr. Williams.  When the congregation went higher up town, they sold the old church, which found a purchaser in Mr. Stewart.  He converted it into a stable, and has since more than doubled its size.  The floor was taken up, a sewer built to carry off the waste water, and the place paved with brick and cement.  It is now one of the best stables in the city.  It contains over forty horses, and five grooms are on hand to attend to them.  There are eight wagons employed at the up-town store to deliver parcels to purchasers, while thirteen single wagons are used by the lower store to cart single cases around town.  In addition to these, there are ten double trucks to haul heavy goods.  Twenty-seven drivers are employed, and thirteen hundred bushels of oats and fifty tons of hay are fed out during a year.  The place is in charge of a watchman at night, and during the day is managed by a superintendent.  At half-past eight the trucks report at the down-town store, and remain there all day.  At the same moment one of the light wagons is dispatched to the retail store, and at once takes out the early sales.  In an hour another wagon follows it, and this course is pursued all day