There's no better friend to any merchant than a fair competitor.

No man can climb the ladder of success without first placing his foot on the bottom rung.

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

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.

How can we expect our children to know and experience the joy of giving unless we teach them that the greater pleasure in life lies in the art of giving rather than receiving.

Our very living is selling. We are all salespeople.

Courteous treatment will make a customer a walking advertisement.