of that firm. Actual building operations were not commenced until the early months of 1920, when a contract was let to the Bennett & White Construction Co. of Calgary. The plans of the building were prepared by W. S. Bates, Architect, and H. A. Ingraham, Engineer, both of Calgary, under the direction of the Company's architect and engineer, W. J. Clark. The plumbing and heating installation was made by the Jas. Ballantyne Co., Ltd., of Calgary, under the supervision of W. B. Trotter, and the electrical installation by the Parker-Chase Electrical Construction Co., also of this city.

Well Designed for Business

The building is two stories in height and. has a frontage of one hundred and fifty feet on Eleventh Avenue and one hundred and seventeen and one-half feet on Fifth Street West. At the rear the building is served by trackage the whole length, one hundred and fifty feet. The building is divided into two sections, the main part being ninety feet wide with a basement under the whole of it, containing the boiler room, machine shop,

oakum vault and storage space for heavy stock. The other section of the structure was designed specially as a pipe warehouse and embodies all of the latest facilities for the storage and handling of tubular goods of every description. This part of the building is sixty feet wide by one hundred and seventeen and one-half feet deep.

While this new warehouse at Calgary is not so large as the majority of the Company's buildings, it is the latest in design and adaptability for the purpose for which it is intended and affords every facility for the expeditious handling of the large and complete stock which has already been placed for distribution from Calgary. This means a great deal when it is realized that this stock consists of a full line of the valves, fittings and steam specialties manufactured by the Company for standard, medium and extra heavy pressures, of jobbed lines consisting of heating and plumbing supplies, wrought steel pipe and casing, boiler tubes, mine and mill supplies, etc.

The Calgary Branch is under the management of R. E. Doherty, who has been identified with Crane line for twenty-three years.

ed the conclusion that a 68-degree temperature is most conducive to healthfulness in dwellings. Experts are agreed that a ton and a half of coal per room per year is ample to maintain such a temperature in a dwelling properly insulated and otherwise well constructed. Yet, we are told by the American Lumberman the amount of coal actually consumed in heating the average room in American dwellings is, owing to defective construction and lack of insulation, from two to three times that quantity, and the temperature of the rooms is below the degree of comfort much of the time. In other words, the average American householder finds that his coal dollar is worth only sixty cents and, this being so, untold millions of dollars are unnecessarily burnt up through the inefficiency or carelessness of contractors and builders.

So long as many dwellings are built to sell and without much regard to the cost of heating them or to the comfort of those occupying them, heat insulation may not receive a great deal of consideration from the builder unless the public in general and prospective home-owners in particular know something of the economics of such insulation. Furthermore and in view of the fact that coal prices have been mounting steadily, with further increases in prospect, the subject of coal conservation is of vital interest not only to the individual consumer but to the nation at large.

Better Building the Cure

The necessity of better building construction is paramount, insists this lumber journal, especially with respect to heat insulation, the improvement of which is neither impracticable nor costly. Not only is it wholly practicable to insulate a dwelling when it is building, but it is wholly practicable to improve the insulation of dwellings already built. One view commonly held is that an air space is a nonconductor of heat; whereas, it is only a dead space that is a nonconductor. "Though the common construction of walls provides an air space all right, it is generally far from a dead air space. On the contrary, the dwelling wall as commonly constructed provides a series of flues through which the air is drawn with considerable celerity. The ordinary lath-and-plaster construction, when not supplemented by other insulation, permits the escape of enough heat through the walls to raise the temperature of the air between the studding and cause it to rise. The escape of more heat through the ceilings increases the movement up the wall 'flues,' with the result that a systematic drain of heat from walls and ceilings is set up. During ordinary weather this condition makes heating difficult; but in case of a gale and low temperature the heat drainage is tremendous and makes anything like comfort within the rooms either impracticable or possible only at a greatly increased consumption of fuel."

An Educational Campaign

A movement is on foot to utilize all public educational institutions-public schools and com

munity center-in spreading knowledge as to the proper construction of dwellings and public buildings, along with their proper insulation, by means of portable exhibits. Chicago lumbermen and other citizens have had an opportunity to see an exhibit of this kind placed in the club rooms of the Lumbermen's Association. It comprises several good-sized sections of walls, floors, ceilings and roofs of various forms of construction suspended vertically from a display stand somewhat like the leaves of a book stood on end. In connection with the exhibit itself may be provided placards giving the insulating values of the various forms of construction; so that any one may learn at a glance almost what is the best form of construction for his particular purpose. Incidentally, he will learn what he can do, if he already has a cold house, to improve its insulation.

One suburban householder learned from this exhibit that by simply covering the lead pipes from his furnace with asbestos moulded covering and inserting fiber felt a quarter of an inch thick between the ceiling of the upper rooms of his home and the floor of the attic, he could heat the sevenroom house comfortably with fifteen instead of the customary twenty-two tons of furnace coal.

Favor a Tax on Sales

The preponderance of business opinion, say several editors who have canvassed the matter of taxation, is apparently in favor of a turnover tax or sales tax. When the Fidelity and Deposit Company of Maryland sent out a questionnaire six months ago, 65 per cent of the replies favored a sales tax. Its survey of this month reports that in every section of the country the business men answer a unanimous "yes" when asked if they favor such a tax "This," comments The Bache Review, an earnest advocate of the sales-tax principle, "shows a remarkable and rising tide among business interests in favor of this great reform, and is one of the most significant happenings which has taken place in any popular movement." A number of important associations of business men have come out definitely for the sales tax, although some are opposed to it. An association called the Tax League of America has been formed to lead in the campaign for its adoption. Papers in various parts of the country, like the New York Times, Commercial, and Wall Street Journal, Boston Herald, Buffalo Express, Minneapolis Tribune, Salt Lake Telegram, and Wyoming State Tribune (Cheyenne), have given the plan their approval. Several of these paperquote, with editorial indorsement, the Tax League's list of reasons for arguments in favor of the saletax.-The Literary Digest.

Use approved material on piping equipment subject to Underwriter Inspection.