In setting up a business under the name and meaning of the Golden Rule, I was publicly binding myself, in my business relations, to a principle which had been a real and intimate part of my family upbringing. Our idea was to make money and build business through serving the community with fair dealing and honest value.

The men who have furnished me with my greatest inspiration have not been men of wealth, but men of deeds.

There has never been a time when a career in the Penney Company was not a challenge that brought out the best in a man.

I believe a man is better anchored who has a belief in the Supreme Being.

I believe in trusting men, not only once but twice - in giving a failure another chance.

Men are not great or small because of their material possessions. They are great or small because of what they are.

They serve best who give most of themselves. Self is forgotten by the one who serves, for such a one rejoices to see success coming to others through his or her efforts.