In all these calculations per dollar of sale, no allowance is made for depreciation of stock, fixtures, bad accounts, etc., etc.

It is hoped that a careful analysis of this table will help solve the library problem.

TABLE NO. 1.

Published PriceDiscount to LibrariesSold to Libraries atCost to BooksellersCost per Dollar of SaleTotal CostLossGainTotal LossTotal Gain
Cost per Dollar of Sale 28%.
Non Net15,935.851/310,623.939,145.562,974.7012,120.261,496.33
Net21,099.981/1018,989.9914,854.445,317.1920,171.631,181.642,677.97
Cost per Dollar of Sale 20%.
Non Net15,935.851/310,623.939,145.562,124.7811,270.04646.11308.55
Net21,099.981/1018,989.9914,854.443,797.9918,652.43337.56
Cost per Dollar of Sale 15%.
Non Net15,935.851/310,623.939,145.561,593.5910,739.15115.22
Net21,099.981/1018,989.9914,854.442,848.4917,702.931,287.061,171.84
Cost per Dollar of Sale 10%.
Non Net15,935.851/310,623.939,145.561,062.3910,207.95415.98
Net21,099.981/1018,989.9914,854.441,898.9916,753.432,236.562,652.54
Cost per Dollar of Sale 5%.
Non Net15,935.851/310,623.939,145.56531.199,676.75947.18
Net21,099.981/1018,989.9914,854.44949.4915,803.933,186.064,133.24

TABLE NO. 2.

The following tabulation is compiled on the same basis as Table No. 1, but showing the result to the bookseller, as to profit and loss, if the bookseller increased the discount to the libraries, on regular books, from 1/3 to 2/5, and on net books from 1/10 to 1/5.

Published PriceDiscount to LibrariesSold to Libraries atCost to BooksellersTotal CostLossGainTotal LossTotal Gain
Cost per Dollar of Sale 28%.
Non Net15,935.852/59,561.539,145.562,677.2211,822.782,261.25
Net21,099.981/516,879.9914,854.444,726.3919,580.532,700.544,961.79
Cost per Dollar of Sale 15%.
Non Net15,935.852/59,561.539,145.661,434.2210,579.781,018.25
Net21,099.981/516,879.9914,854.442,531.9917,386.13506.141,524.39
Cost per Dollar of Sale 10%.
Non Net15,935.852/59,561.539,145.56956.1510,101.71540.18
Net21,099.981/516,879.9914,854.441,687.9916,542.43337.56202.62
Cost per Dollar of Sale 5%.
Non Net15,935.852/59,561.539,145.56478.079,623.6262.10
Net21,099.981/516,879.9914,854.44843.9915,698.431,181.56

June, 1913
Report of the Bookbuying Committee of the American Library Association, 1912-13

In November, 1912, your committee was notified by the secretary that the executive board asked it to continue its negotiations with the committee on libraries of the American Booksellers' Convention.