HERBERT R. O'CONOR, GOVERNOR. 1419

(2) Cartage to the retail outlet if performed or paid
for by the retailer, which cartage cost, in the absence of
proof of a lesser cost, shall be deemed to be three-fourths
(%) of one per cent (1%) of the cost of the merchandise to
the retailer as herein defined, after adding thereto freight
charges but before adding thereto cartage and mark-up.

(3) A mark-up to cover in part the cost of doing busi-
ness, which mark-up in the absence of proof of a lesser
cost, shall be five per cent (5%) of the cost to the retailer
as herein set forth, after adding thereto freight charges
and cartage, but before adding thereto the mark-up.

(b) "Cost to the Wholesaler" shall mean the invoice
cost of merchandise to the wholesaler or the replacement
cost of the merchandise to the wholesaler, whichever is
lower; less all discounts except customary discounts for
cash, to which shall be added:

(1) Freight charges not otherwise included in the in-
voice cost or replacement cost of the merchandise as herein
set forth.

(2) Cartage to the retail outlet if performed or paid for
by the wholesaler, which cartage cost, in the absence of
proof of a lesser cost, shall be deemed to be three-fourths
(%) of one per cent (1%) of the cost of the merchandise to
the wholesaler, as herein set forth, after adding thereto
freight charges, but before adding thereto cartage.

(3) A mark-up to cover in part the cost of doing busi-
ness, which mark-up, in the absence of proof of a lesser
cost, shall be two per cent (2%) of the cost to the whole-
saler, as herein set forth, after adding thereto freight
charges and cartage, but before adding thereto the mark-up.

(e) When used in this Act, the term "Replacement
Cost" shall mean the cost per unit for which the merchan-
dise sold or offered for sale could have been bought by the
seller at any time within thirty (30) days prior to the date
of sale or the date upon which it is offered for sale by the
seller if bought in the same quantity or quantities as the
seller's last purchase of the said merchandise.

(d) When one or more items are advertised, offered for
sale, or sold with one or more other items at a combined
price, or are advertised, offered as a gift, or given with the
sale of one or more other items, each and all of said items
shall for the purpose of this Act be deemed to be adver-
tised, offered for sale, or sold, and the price of each item