We have a department for manufacturing straw hats, in which we employ from fifteen to twenty girls. Last year we employed twenty-five girls in our dairy, and have them in constant employ in our millinery and tailoring departments, also in making artificial flowers—as hat and shoe binders—as weavers in our woolen mills, and clerks in our mercantile department.

Many of our young men and boys are now learning trades, their parents being highly pleased that they are being furnished employment at home, rather than going abroad, subject to contract bad habits and morals.

We have erected a very elegant building, two stories, 32x63 feet; the upper part devoted to a seminary, and the lower occupied as a dancing hall. I have considered it of the highest importance to the interest of our community, to provide for and encourage suitable diversions and amusements.

We have a department of carpenters and one of masons, embracing all in the city of that class of workmen.

Our association now comprises between thirty and forty industrial branches—a superintendent over each, who is responsible to the general superintendent for its proper and judicious management. The accounts of each department are kept separate and distinct—stock taken annually—separate statements and balance sheets made out and kept by the secretary of the association, so that the gain or loss of each may be ascertained and known at the end of the year, or oftener if required. At the close of each year a balance sheet is made from the several statements, giving a perfect exhibit of the business. From this exhibit a dividend on the investments or capital stock is declared. The profit or loss of each department, of course, is shared equally by the stockholders.

We aim to furnish every person employment, wishing to work; and pay as high wages as possible—mostly in home products. The past two or three years we have paid our employees five-sixths in home products and one-sixth in imported merchandise, amounting in aggregate, at trade rates, to about $160,000 (one hundred and sixty thousand). In the year 1875 the value of products, in trade rates, from all our industries, reached about $260,000 (two hundred and sixty thousand). All these figures which I give you indicate our trade prices, which are less subject to change than when arranged on a cash basis.

The employees in the various departments are paid weekly, at the secretary's office, in two kinds of scrip; one of which is redeemed at our mercantile department, the other is good and redeemed at our various manufacturing departments. These checks are printed on good, strong paper, in the form of bills, from five cents up to twenty dollars, and constitute the principal currency in circulation.

Through this medium of exchange our employees procure their breadstuffs, pork, mutton, beef, vegetables, clothing, boots and shoes, building materials, such as lumber, shingles, lath, lime, adobies, brick, etc., and pay their masons and carpenters, school bills, admission to concerts, theatres, lectures; also pay for Deseret News, Salt Lake Herald and Juvenile Instructor, etc., besides many other things that are unnecessary to mention. The following is the form of our checks: First class—

No. —— $——

Brigham City Mercantile And Manufacturing Association.

Good for —— In Merchandise. —— Secretary.

Second class——

No. ——- $——

Brigham City Mercantile And Manufacturing Association.

Good for ——

Payable at our retail trade prices, in an assortment of Home Manufactures.

N. B.—Good only to stockholders and employees of Brigham City.

—— Secretary.

Last year it cost $30,000 (thirty thousand) cash to carry on our business; half of this was paid to employees, in imported merchandise, one-sixth of their wages, the other for imported material, such as iron, horse shoes, nails, furniture, boot and shoe trimmings, paints, dye-stuffs, warps, etc., necessary in our business.