The best of merchandise will go back to the shelf unless handled by a conscientious, tactful salesman.

The greatest teacher I know is the job itself.

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.

In retailing, the formula happens to be a basic liking for human beings, plus integrity, plus industry, plus the ability to see the other fellow's point of view.

I do not believe in excuses. I believe in hard work as the prime solvent of life's problems.

I will have no man work for me who has not the capacity to become a partner.

The keystone of successful business is cooperation. Friction retards progress.