Theory is splendid but until put into practice, it is valueless.

Responsibility is always a sign of trust.

I was long brought up to think that it was nothing short of a crime to miss a sale.

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.

Salesmanship, too, is an art; the perfection of its technique requires study and practice.

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

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