We can serve our customers well only if our buying jobs are right. You cannot sell if you haven't ordered wanted goods into your store.

Responsibility is always a sign of trust.

Success will always be measured by the extent to which we serve the buying public.

The Golden Rule finds no limit of application in business.

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.

Growth is never by mere chance; it is the result of forces working together.

Success in business does not depend upon genius. Any young man of ordinary intelligence who is normally sound and not afraid to work should succeed in spite of obstacles and handicaps if he plays the game fairly and keeps everlastingly at it.