I do not believe in excuses. I believe in hard work as the prime solvent of life's problems.

I never trust an executive who tends to pass the buck. Nor would I want to deal with him as a customer or a supplier.

No company can afford not to move forward. It may be at the top of the heap today but at the bottom of the heap tomorrow, if it doesn't.

The men who have furnished me with my greatest inspiration have not been men of wealth, but men of deeds.

Courteous treatment will make a customer a walking advertisement.

No matter what his position or experience in life, there is in everyone more latent than developed ability; far more unused than used power.

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

I do not believe in excuses. I believe in hard work as the prime solvent of life's problems.

Salesmanship is limitless. Our very living is selling. We are all salespeople.

No serious-minded man should have time for the mediocre in any phase of his living.

A merchant who approaches business with the idea of serving the public well has nothing to fear from the competition.

The problem with the bronco is to get on and stay on. This is the problem with the Golden Rule-to understand and apply.

I believe in trusting men, not only once but twice - in giving a failure another chance.

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

It is always the start that requires the greatest effort.

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.

Do not primarily train men to work. Train them to serve willingly and intelligently.

The well-satisfied customer will bring the repeat sale that counts.

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.

The Golden Rule finds no limit of application in business.

No business can succeed in any great degree without being properly organized.

The best teamwork comes from men who are working independently toward one goal in unison.

The best of merchandise will go back to the shelf unless handled by a conscientious, tactful salesman.

I cannot remember a time when the Golden Rule was not my motto and precept, the torch that guided my footsteps.

The five separate fingers are five independent units. Close them and the fist multiplies strength. This is organization.

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

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

Determine to do some thinking for yourself. Don't live entirely upon the thoughts of others. Don't be an automaton.

It is the service we are not obliged to give that people value most.

Success cannot come from standstill men. Methods change and men must change with them.

Too many would-be executives are slaves of routine.

Every man must decide for himself whether he shall master his world or be mastered by it.

Change is vital, improvement the logical form of change.

Selling is our No. 1 job. Never get away from selling a lot of merchandise personally. The more you sell the more you learn.

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

I believe a man is better anchored who has a belief in the Supreme Being.

The greatest teacher I know is the job itself.

Responsibilities are given to him on whom trust rests. Responsibility is always a sign of trust.

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

Luck is always the last refuge of laziness and incompetence.

A store's best advertisement is the service its goods render, for upon such service rest the future, the good-will, of an organization.

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

As a rule, we find what we look for; we achieve what we get ready for.

The disciplined are free.

The art of effective listening is essential to clear communication, and clear communication is necessary to management success.

Exchange ideas frequently.

The thought in my mind was that I must be a good merchant. If I were a good merchant, the rest would probably take care of itself.

Men are not great or small because of their material possessions. They are great or small because of what they are.

Clock watchers never seem to be having a good time.