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CO-oPERATIVE SHIRT~.IAKING.-Hamiltun & Co., 68, Dean Street, Soho, have issued their annual report, showing that their receipts foJ' work have nearly doubled. In pursuance of the co-operative principle, it is arranged that after paying 5 per cent intel'est on all the capital invested, one quarter of the net profits of the business shall be divided amongst the employees as bonus, one half amongst the capitalists as profit. the remaining quarter being left as a reserve for the partners to deal with at their dIscretion. As a further application of the co-operative idea, the employees, and if they wish it the customers, will be allowed to invest money under an agreement· giving them no control over the management, and no share in the liabilities, only the promise of 5 per cent interest to begin with, and a proportionate share in the half profits assigned to capital