Courtesy;

              HASKINS & S E L LS
C E R T I F I E D P U B L I C A C C O U N T A N T S
NEW YORK
CHICAGO
PHILADELPHIA
DETROIT
ST. LOUIS
BOSTON
CLEVELAND
BALTIMORE
PITTSBURGH BULLETIN SAN FRANCISCO
LOS ANGELES
NEW ORLEANS
SEATTLE
DENVER
ATLANTA
WATERTOWN
LONDON
SHANGHAI
V O L . I I NEW YORK, DECEMBER 15, 1 9 19 No. 1 2
Courtesy
COURTESY is a virtue of inestimable
value. Like a precious jewel it should
be treasured. It is fundamental to the
progress of civilization. As oil is to ma­chinery,
so is courtesy to the comings and
goings of society. It removes the friction
arising out of the contact of individuals
one with another, and irons out many a
rough place in the affairs of daily life.
Courtesy is prompted by a desire to be
considerate of the feelings and comfort of
others, which matters are leading factors
in their happiness. A person who is com­fortable
in mind and body is likely to be
happy. Courtesy helps in both respects. An
affront to the feelings is resented as much
as discomfort imposed upon the body.
Courtesy is closely related to unselfish­ness.
The man in the crowd who insists on
being first does so as a rule because of self­ishness.
The person in the street car who
keeps his seat while women with babies
and elderly or infirm persons stand does
so because he is lacking in consideration
for others. The man who persists in talk­ing
louder than everyone else and regard­less
of the desires of others to be heard
displays a selfishness which explains his
lack of courtesy.
Courtesy is no longer confined to the
drawing room. It has found its way into
business. It has made the business world
a better place in which to pass at least one-third
of the day. Whether business cour­tesy
be inherent, the motive for which is
altruistic, or cultivated, the motive for
which is mercenary, matters little. That
it be present and in goodly quantity is all
important.
A certain individual who was a citizen
of a country with which this country was
recently at war, presented to a certain firm
of accountants, an application for a posi­tion
on their staff. His nationality, as well
as his foreign accent, if nothing else, pre­cluded
favorable consideration. He was,
however, accorded an interview as re­quested
and treated with the same courtesy
as that extended to others. Rejection fol­lowed
and the reasons therefor were, in
a kindly way, made known to him. He
told afterwards how appreciative he was
of the treatment received and was loud in
his praise of the firm and its policies as he
had come in contact with them. He had
received only the usual consideration, yet
out of this incident stands forth real good­will
for the cold-blooded who must needs
see something of practical business value
in everything which transpires if it is to re­ceive
their approbation.
There is no such thing as too much
courtesy in any business or profession;
much less the profession of accountancy.
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