Do not primarily train men to work. Train them to serve willingly and intelligently.
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.
There's no better friend to any merchant than a fair competitor.
The keystone of successful business is cooperation. Friction retards progress.
Luck is always the last refuge of laziness and incompetence.
I believe in trusting men, not only once but twice - in giving a failure another chance.