1914 Who's Who in Business: Company L

Note: This is a sub-section of 1914 Whitakers Red Book

Companies - A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z -

LAIDLAW & FAIRGRIEVE, Woollen Yarn Spinners, Ladhope Mills, Galashiels, N.B. Hours of Business: 10 a.m. to 6 p.m. Established in 1863. Thomas Fairgrieve (jun.), Andrew Fairgrieve and William Fairgrieve, the present principals. Premises: Contain 12,000 Spindles. Speciality: Woollen Yarns. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 10 Galashiels.

LAIDLAW (WILLIAM) & SONS, Yarn Spinners, Hawick, Scotland, and 5, Lower James Street, Golden Square, London, W. Hours of Business: Usual. Established in 1830. Present Principal: Robert G. Laidlaw. Specialities: All classes of Woollen Yarns, Combed and Carded Fancy Yarns for Hosiery, Tweeds and Costume Goods. Connection: United Kingdom and the Continent. Telephone: No. 311 Hawick. Telegraphic Address: " Laidlaw, Hawick."

LAIRD (ALEX) & SONS, Importers of Canned Fruits, &c., 120, Howard Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established in 1870. Present Principals: Alex Laird and James Laird (son). Premises: Counting House and Private Rooms with Warehouse attached extending from Howard Street to Fox Street. Business: Import direct Canned Dried and Green Fruits and other Foreign Produce. Specialise in Canned and Green Fruits. Connection: United Kingdom, Smyrna, Patras, Naples, Malaga, Bordeaux,, Budapest, San Francisco, St. John, N.B., &c. Telephone: No. 2597 Glasgow. Telegraphic Address: "Erne, Glasgow." Code: A B C. Bankers: Royal Bank of Scotland.

LAKELAND NURSERIES (THE) (late Mawson Brothers), Windermere, and 72, Victoria Street, London, S.W. Hours of Business: 8.30 a.m. to 7 p.m. Established in 1887 by T. H. Mawson, R. R. Mawson and Isaac Mawson. Present Principal: Mrs. Helen Mawson. Managers: James B. Walker and Harry Pierce (both having been trained in the Landscape Gardening profession by Thomas H. Mawson). In 1904 Thomas H. Mawson transferred his interest to his brothers, and devoted himself entirely to Garden Design, subsequently publishing the well-known works, " The Art and Craft of Garden Making," and " Civic Art." On the decease of Isaac and R. R. Mawson the business was continued as above. Have carried out work for a number of distinguished persons. Premises: Cover forty acres of nursery land, recently acquired Building for Seeds, Bulbs and Floral Department. Staff: About 150. Specialities: Landscape Gardening in all its branches and complete furnishing of Gardens and Parks. Awards: Gold Medal, Royal Horticultural Society for Pink Poppy, Jennie Mawson; various Medals for exhibits at Shows. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 44 (Nursery Department); No. 195 (Seed, Bulb and Floral Department), Windermere; No. 4330 Victoria, London. Telegraphic Address: " Dependable, Windermere." Bankers: Bank of Liverpool, Ltd.

LAMB, F. H., & CO., Wine Merchants and Whisky Blenders, 55, Northumberland Street, Newcastle-on-Tyne; Bonds, Leith and Newcastle-on-Tyne. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established in 1820 by Frederick Holme Lamb. Present Principal: Frederick Hunter Lamb, eldest son. Premises: Warehouses behind Northumberland Street, with entrance in Lambton Place, extending one hundred yards. Specialities: The Vatted Highland Small Still Whisky (Registered), (Production of the principal Highland Distilleries), " Three Grape " Old Pale Brandy, Finest Beef and Malt Wine. Sole consignees for Farinet & Cie.'s Extra Quality Champagnes, and Agents for the best Edinburgh, Pale East India, and Burton Ales. Connection: United Kingdom, Foreign and Colonial. County Family trade; supply Hotels and Clubs throughout the North. Telephone: No. 285 Central, Newcastle. Telegraphic Address: " Vatted, Newcastle-on-Tyne."

LAMB, H. T., & CO., Goldsmiths and Medallists, Manufacturers of Masonic Jewels, Clothing and Regalia, 31, St. John Square, Clerkenwell, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1848 by H. T. Lamb, transferred to William Stiffin in 1903, who had been Manager for many years. Present Principals: William Stiffin and W. E. Stiffin. One of the oldest and most important firms in the trade. Makers of the Jewels presented to King Edward VII. when Prince of Wales, to Prince Albert Victor, and the Jewels for the Duke of Connaught and Prince Henry of Russia. Specialities: High-Class Masonic Jewels, Collar Jewels, Collar Chains, Gauntlets, &c., Silver and Silver-plated Lace, Ribbons, &c., and Aprons and Sashes for all Lodges, Medals, Badges, Watches and, Chains, Cups, &c., suitable for Presentation, Embroidery, Heraldic and presentation work of every description. Medals, Crosses and Orders of Chivalry in regulation -and Miniature Sizes in stock and made to order. Mounting in Gold, Silver and other Medals, Enamelling, Chasing, Engraving,- Die Sinking. Supply Crests, Coats of Arms, &c. Also Medals for Prizes for Schools, &c. Connection: United Kingdom, Foreign, Colonial. Manufacturers to the Grand Lodge of England, Supreme Grand Chapter, Supreme Council, Grand Lodge of Canada, New Zealand, &c. Telephone: No. 13236 Central, London. Cable Ad dress: " Lamachus, London." Bankers: London Joint Stock Bank, Ltd.

LAMBERT, J. B., & SONS, Wine and Spirit Merchants, Bonded Warehouse Keepers, 8, Quay Street, Hull. Hours of Business: 9 a.m. to 6 p.m. Established in 1754 by J. B. Lambert.

LAMBERT & LAMBERT, Ltd., Surgical Dressing Manufacturers, 5, Wellington Street, Hull, and 60, Aldermanbury, London, E.C. Hours of Business: 6 a.m. to 6 p.m. Established in 1904 by George A. Lam bert. Incorporated as a Limited Company in 1904. Directors: G. D. Lambert, Leeds, Geo. A. Lambert (Managing Director). Have interests in Lancashire Mills. Staff: 1,120, employed directly and indirectly. Specialities: Bleached . and Unbleached Bandages, Plain and Antiseptic Gauzes; also all Surgical Dressings. Supply wholesale trade only. Inventors of specially designed machines for producing surgical gauze and bandages. Connection: United Kingdom. Telephones: No. 741 (Corporation), Hull; No. 992 New Cross, London. Telegraphic Address: " Runic, Hull; " " Subtonic, London." Bankers: Union of London and Smiths Bank, Ltd.

LAMBERT & SMITHS, Produce Merchants, and Brokers, 35, High Street, Hull. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1791 by Thomas Wood. Joined in 1839 by Joseph Lambert. Continued by Frank Fitzroy Lambert (son), and Guy Fitzroy Lambert (grandson), the present principals. Claim to be the first firm of Commission Agents in Produce in Hull. Staff: Thirteen. Specialities: Oilseeds and Oils. Telephones: Nos. 14, 4208 and 4209 Hull. Telegraphic and Cable Address: " Lambert, Hull." Codes: Hinrick's, A B C (5th Edition) and Private. Mr. Frank Fitzroy Lambert is ViceConsul of the Argentine Republic, and a Director of the North Eastern Railway and of other Companies.

LAMBTON & HETTON COLLIERIES, Ltd., Coal Owners, Cathedral Buildings, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 5 p.m. Established in 1896 by the Rt. Hon. Lord Joicey. Incorporated as a Limited Company. Directors: The Rt. Hon. Lord Joicey, D.C.L., &c. (Chairman), the Hon. J. Arthur Joicey, J.P., and the Hon. Sydney Joicey, M.A. Business: Output of Coals for 1913 was 4,100,000 tons. Award: Gold Medal, Franco British Exhibition, -1908; Silver Medal, Paris, 1900. Connection: United Kingdom and Foreign. Telephone: No. 340 City, Newcastle. Telegraphic Address: " Lambton Collieries, Newcastle-on-Tyne." Bankers: Bank of England, Barclay & Co., and Lloyds Bank Limited (Lambton's Branch). Lord Joicey is President of Newcastle-on-Tyne and Gateshead Chamber of Commerce.

LAMING (ALFRED) & CO., Shipowners and Ship and Insurance Brokers, 8, Leaden hall Street, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Established in 1854 by Alfred Laming. Managers of the Laming-d'Ambrumenil Steamship Co., Ltd. (Directors, Henry Laming (Chairman), Arthur d'Ambrumenil. Secretary, J. W. Straughan). Agents for the Navigazione Generale Italiana and the Societa Nazionale di Servizzi Marittimi, of Genoa, Italy. Telephone: No. 1634 Avenue, London. Telegraphic Address: " Laming, London." Codes: Scott's, Watkin's, and A B C. Bankers: London County and Westminster Bank, Ltd.

LAMING, W. C., & CO., Foreign and Colonial Produce and Provision Merchants, Custom House Quay Buildings, Lower Thames Street, London,E.C. Hours of Business: 9 a.m. to 6.3 p.m. Established in 1830 by James Laming (sen.) and William Cotton Laming; continued by James Laming (sen.), W. C. Laming, James Laming (jun.), B. Laming, H. Laming, William Laming, R. Laming, and Walter Laming. Present Principal: Robert Laming. Premises: Large stores at Rotterdam and many country stores in Holland.. Condensed Milk Factory at Hoorn, Holland. Business: Import of Continental Produce for Home Trade. Export to all parts of the world of Dairy Produce Provisions. Invention: Special packing for Dutch Cheese to withstand heat. Connection,: United Kingdom and every Foreign Port of importance throughout the world. Telephone: No. 2104 Avenue, London. Telegraphic Address " Lamintower, London." Bankers: London County and Westminster Bank, Ltd. (21, Lombard Street, E.C.).

LAMPLOUGH & SON, Ltd., Motor Car Makers and General Engineers, Albany Works, Cumberland Park, Willesden Junction, London, N.W. Hours of Business: 7 a.m. to 6 p.m. Established in 1899 by Frederick Lamplough, C.E., M.I.A.E. (Chairman and Managing Director). Directors: Thos. Cording, Roland G. Frith, H. Lamplough, Leslie Lamplough. Premises: Three Factories at Willesden, equipped with modern machinery for Motor Car and Motor Car Component manufacture; Steel, Iron and Brass Foundries. Specialities: Petrol Motors, of which the Company are patentees and makers. Connection: Germany, France, United States, Canada, South Africa, and South America. Contractors to His Majesty's Government. Telephone: No. 1011 Harlesden. Telegraphic Address: " Alcoranic, London."

LAMPORT & HOLT, Ltd., Steamship Owners, Brokers, and General Agents. Head Office: Royal Liver Buildings, Water Street, Liverpool. Hours of Business: Between 9 a.m. and 5 p.m. Established in 1845 by William James Lamport and George Holt. Directors: Sir Owen Philipps, K.C.M.G., Lord Pirrie, A. S. Williams, George H. Melly, Arthur Cook. Secretary: J. Mackenzie. Branches: London, 36, Lime Street, E.C.; Manchester, 21, York Street. Comnection: United Kingdom, Foreign, Colonial. Correspondents or Representative Agencies at all the chief Ports in the kingdom; also at Continental, Foreign and Colonial Ports. Telephones: No. 8850 Bank, Liverpool; No. 135 Avenue, London; No. 2100 General, Manchester. Bankers: Bank of England, London; Union df London and Smiths Bank, London; British Bank of West Africa, and Lloyds Bank Limited, Liverpool.

LAMPSON, C. M., & CO., Merchants, 64, Queen Street, London, E.C. Hours of Business: Usual. Established in 1830 by the late Sir Curtis Miranda Lampson, Bart. One of the oldest and best-known firms in the trade. Speciality: The Sale of Furs and ,Skins by public auction. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3649 Central (Office); No. 5906 Bank (Warehouse). Telegraphic Address: " Nexoma, London."

LAMSON PARAGON SUPPLY CO., Ltd., Paragon Works, Canning Town, London, E.; City Office, 4, St. Paul's Churchyard, London, E.C. Hours of Business': 9 a.m. to 6 p.m. Established in 1886. Incorporated 1902. Directors: Alan McLean .(Chairman), Robert Bain, Stephen Herring, John M. Kelly, Robert Clark (Managing Director). Premises: Works at Canning Town, covering 200,135 sq. feet floor space. Staff Nearly 1500. Staff Clubs: Men's and Girls' Sick Club, Social Club, Cricket, Swimming, Cycling and Sports. Specialities: Check Books for the control of cash, and the recording in duplicate or triplicate of every form of shop transaction; Plic Books, Post Card Books, Gummed Receipt Books, Restaurant Books, Cash Check Books, Life-Leaf Record Binders, Life-Leaf Ledgers; Duplicating, Triplicating, and. Quadruplicating Books, Pass Books, Paper Bags, Wrapping Paper, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1345 East (three lines). Telegraphic Address: " Plaudit, Canning, London."

LANCASHIRE BRUNSWICK ROCK ASPHALT CO., Ltd., Rock Asphalters and Concretors, 20, Cooper Street, Manchester. Hours of Business: Usual. Incorporated as a Limited Company in 1876. Directors: James Daniels (Managing Director), Frank H. Daniels and Stanley Daniels. Premises: Works cover 2,900 superficial yards, situated in the centre of the city. Mines at Vorwohle, Brunswick, Germany. Business: Importers of Brunswick Rock Asphalt and Contractors for laying same as Roofing, Flooring and Paving; also Constructional Concretors. Connection: United Kingdom. Telephone: No. 4031 Central, Manchester. Bankers: London City and Midland Bank, Ltd. Mr. James Daniels is the Senior Vice-President of the Manchester, Salford and District Building Trades Employers' Association.

LANCASHIRE DYNAMO & MOTOR CO., Ltd. (THE), Trafford Park, Manchester. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 12 noon. Established in 1899. Incorporated as a Limited Company in the same year. Directors: Nicholas Kilvert (Chairman), H. V. Kilvert (Deputy-Chairman), Alfred Tongue, W. H. S. Craven, R. E. Shawcross, A. P. Wood. General Manager: A. P. Wood. Premises: Works cover 14,926 sq. yds., and employ 1000 men. Clubs: Football, Rifle, Dining Club. Agencies: Argentine, Australia, Egypt, India, Japan, Mexico, Spain, Turkey and Asia Minor. Branches: Birmingham, Cardiff. Glasgow, London, Newcastle, Toronto. Patents: Automatic Reversible Booster; Fly-wheel System for Colliery Winding, and for equalising tramway loads. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 1370, 1375 Manchester. Telegraphic Address " Ironclad, Manchester." Bankers: Manchester and County Bank, Ltd.

LANCASHIRE WIRE CO., Ltd. (THE), Wire Drawers, Trafford Park, Manchester; and 108A, Cannon. Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company. Director: William Turner MacLellan, James Cook, John D. F. Scott and C. K. Carter. Staff: 300. Specialities: Wire Drawing and Galvanizing. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 221 Trafford Park, Manchester. Telegraphic Address: " Industry, Manchester." Bankers: Parr's Bank, Limited.

LANCASHIRE & YORKSHIRE BANK, Ltd. (THE). Head Office: 43, Spring Gardens, Manchester. Hours of Business: 9.30 a.m. to 3 p.m.; Saturdays, 9.30 a.m. to 12 noon; Tuesdays, 9.30 a.m. to 4 p.m. Established in 1872. Thomas B. Moxon (Chairman and Managing Director). Branches: 129. Conducts general Banking Business. Telephone: No. 420 City, Manchester. Telegraphic Address: " Lanyork, Manchester."

LANCASTER & CO., Engineers, 27, Corporation Street, Manchester. Works: Burnley. Hours of Business: Usual. Established in 1849 by the late William Lancaster. Agencies: In France, Germany, Portugal, Italy, Belgium, Holland, India, Japan, &c. Business: Manufacture of Machinery for Cotton Industry; also Export Machinery. Patents: Several relating to Cotton Machinery. Telephones: No. 2065 City, Manchester; No. 113 Burnley. Telegraphic and Cable Address: " Lancastrian,Manchester.", Code: A B C (4th and 5th Editions). Bankers: Parr's Bank, Ltd.

LANCASTER, J. & G., Wool Merchants and Top Makers, 14, 16, 18 and 20, Manor Row, and 6, Broad Street, Cheapside, Bradford. Hours of Business: 8 a.m. to 6 p.m. Established about forty-five years ago by the late Isaac Lancaster. Joined for a short period by George Lancaster (brother), afterwards carrying on the business alone until his decease. Present Principals: Arthur Merrall Lancaster and Isaac Percy Merrall Lancaster (sons). Premises: Warehouses. Staff: Fifty to sixty. Speciality: Lustre, Irish and North Wools. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 1630 and 1631 Bradford. Telegraphic Address: " Lancaster, Bradford." Bankers: Bradford District Bank, Ltd.

LANCASTER (JOHN) & CO., Ltd.—See under FERNDALE SMOKELESS STEAM COAL.

LANDAUER & CO., Merchants, Importers, and Exporters, 36, Fenchurch Street, London, E.C. Hours of Business: Usual. Specialities Hemps and all Fibres, Green and Dried Fruits. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 810 and 811 Avenue, London. Telegraphic Address: " Landauer, London." Bankers: Royal Bank of Scotland.

LANDER, EDWARD M., Monumental Sculptor, 617. and 619, Harrow Road, Kensal Green, W., and Harrow Road, College Park, London, N.W. Representatives in Carrara (Italy), Aberdeen, and Penryn (Cornwall). Hours of Business: 9 a.m. to 6 p.m. The Head Office is three doors from main entrance to Kensal Green Cemetery, and the College Park Works at entrance to St. Mary's R.C. Cemetery. Among recent patrons have been the Earl of Effingham, Earl of Romney, Viscount Goschen, Viscount Charlemont, Lord Tenterden, the Bishop of Ripon, Archdeacon Sinclair of London, Right Hon. Augustine Birrell, M.P., &c. Premises: Extensive Showrooms, where a stock of over 200 Memorials can be inspected, and large works with a long frontage to the main Harrow Road at College Park, N.W. Specialities: Original, Artistic Designs for Memorials, Mural Tablets, and Ecclesiastical Sculpture in polished or unpolished granite, marble, and various kinds of stone. Work executed at the studios and erected in any part of the United Kingdom, also packed and shipped to any part of the world. Memorials have been erected in every large town and a great number of villages in Groat Britain and Ireland. Special Staff employed for Renovation of Memorials. Men are constantly being sent to all parts of the United Kingdom on this work. Connection: World-wide; Memorials have been shipped to India, China, Ceylon, France, South Africa, Uganda, Nigeria, British Guiana, West Indies, Fiji, Guatemala, Buenos Ayres, Italy, Australia, &c. Telephones: Nos. 764 and 1118 Willesden (private extension wire to College Park Works). Telegraphic Address: " Lander, Kensal Green." Bankers: London and South-Western Bank, Ltd.; Martin's Bank, Ltd. Mr. E. M. Lander is Mason by Appointment to the Kensal Green Cemetery Company.

LANDIS & GYR, Ltd., Manufacturers of Electricity Meters and Instruments, 28, Denman Street, London, S.E. Hours of Business: 9 a.m to 6 p.m. Incorporated as a Limited Company in 1912. Directors: H. Landis, Dr. K. Gyr, and Llew. R. Lester (Managing Director). Specialities: Metal-Filament Lamps; Elgee Electricity Meters; Elgee Time-switches for Automatic Control of Electric Street Lamps; Contact Clocks and Time Switches (compensated pendulum and balance wheel) for direct current, singlephase and polyphase circuits; Clocks have hand winding or electrical winding without contacts. Four control levers can be moved separately and set to any time without loosening a screw or nut. The hand-wound clocks will run for five weeks with one winding. Electrically wound time switches continuously wound by a Ferraris motor for singlephase and polyphase work. A reserve spring is fitted to keep the clock going for 120 hours in the event of the. supply failing. Patents: Numerous for electricity meters and instruments. Connection: United Kingdom, Colonial, and South America. Telephone: No. 941 Hop, London. Telegraphic Address: " Elgeemet, London." Bankers: London and South Western Bank, Ltd., and Swiss Bankverein, Lothbury, E.C.

LANDSBERGER (HUGO) & CO., Dealers and_ Commission Merchants in Ivory; Mother of Pearl Shells, Horns, &c., 15, Bevis Marks, London, E.C. Hours of . Business: From • 9.30 a.m. Established originally about 1844 by S. Cahn. Continued by numerous successions. Present Principals: Hugo Landsberger, H. Karl Landsberger (Active Partners), and .Dawson Humble (Interested Partner). Premises: Occupy well-appointed building of four floors and basement. Agent: D. G. Humble, 304, Wool Exchange Buildings, New York. Business: Buying and Selling on Commission of above named articles, and Cutting Ivory for all trades and Manufactures. Connection: Great Britain, France, Germany, Austria and other Continental Countries, Canada, Australia, India, Egypt and United States. Telephone: No. 4347 .Avenue, London. Telegraphic and Cable Address: " Coomassie," London and New York. Code: A B C (5th Edition). Bankers: British Linen Bank, Ltd.

LANE (ARTHUR), Ltd., Yarn Agents and Merchants. Registered Office: 2, Broad Street, No Aingham. Hours of Business: Usual. Established in 1886. Incorporated as a Private Limited Company in 1908. Managing Director: Arthur Lane. Specialities: Cotton Yarns suitable for Lace, Embroidery, and Lace Curtains; Woollen Yarns, Cashmeres, Botanys, &c., for Hosiery. Telephone: No. 960 Nottingham. Telegraphic Address: " Ready, Nottingham." Code: A B C. Bankers: Lloyds Bank Limited (Nottingham).

LANE, HENRY, Steel Trap Manufacturer, Eagle Works, Wednesfield, Staffordshire. Hours of Business: 9 a.m. to 5 p.m. Established in 1844 by the late Henry Lane. Present Principal: Henry Lane. Premises: Cover about one-third of an acre. Staff: Twenty to thirty-five. Specialities: All kinds of Steel Traps for catching Animals from the Mouse to the Lion. Patents: Mole Traps and Rabbit Traps. Awards: Highest, London, 1862; Belgium, 1863; Melbourne, 1888 to 1889; Brussels, 1897; Ghent, 1913; and wherever exhibited. Connection: United Kingdom, Foreign, Colonial. Telegraphic and Cable Address; " Henry Lane, Wednesfield." Code: A B C (5th Edition). Bankers: United Counties Bank, Ltd.

LANE, J. J., Ltd., Engineers, Laundry Machinery Specialists, Phoenix Engine Works, Cranbrook Street, Old Ford Road, London, E. Hours of Business: 6.30 a.m. to 5.30 p.m. Established in 1848 by Joseph James Lane. Incorporated as a Limited Company in 1899. Managing Directors: James T. Lane, E. John Lane, and Harry J. Lane. Staff: 100. Business: Originally Steam Engine Makers, developed into that of Specialists in Modern Laundry Machinery. Patents: Numerous relating to Laundry Machinery, Steam Engines, Pumps, Gas Compressors, &c. Connection: Home, Foreign and Colonial. Contractors to H.M. Government (Admiralty, War Office). Telephone: No. 353 East, London. Telegraphic Address: " Driftpiece, Beth, London."

LANE, JOHN, Publisher, The Bodley Head, Vigo Street, Loridon, W. New York Office: 116-120, West 32nd Street. Telephone: No. 855 Regent. Telegraphic and Cable Address: " Bodleian, London."

LANE (JOSIAH) & SONS, LIMITED, Glass Manufacturers. Works: Eve Hill, Dudley. Offices and Warehouse: Hampton Street, Birmingham. Hours of Business: Dudley, 7 a.m. to 7 p.m.; Birmingham, 8 a.m. to 7 p.m. Established in 1869 by Thomas Lane and Josiah Lane (son). Partnership dissolved about 1875. Carried on by Josiah Lane. Incorporated as a Limited- Company in 1897. Directors: Josiah Lane (Managing Director and Secretary), Harry J. Lane (Director and Manager). London Offices: 6, Holborn Viaduct, E.C. Agent: W. J. Mitchell. Specialities: Manufacturers of all kinds of Flint and Coloured Glass for the Gas, Electric, and Incandescent Fittings Trades; Plain and Fancy Gas Globes, Paraffin Globes, Duplex and other Lamp Chimneys; Fancy Shades for Electric Fittings, Incandescent Shades, Screens, &c.; Hand-made Confectionery Glass of every description, Glass Inkstands, Gum Bottles, &c., for the Wholesale Stationery trade. Patent: Beehive Comet Globe, a perfect smoke consumer. Connection:* United Kingdom, Colonial. Telephones: No. 5286 (Central), Birmingham; No. 137 Dudley; No. 354 (City), London. Bankers: London City and Midland Bank, Ltd. (Snow Hill, Birmingham); and Lloyds Bank Limited (Dudley). Mr. Josiah Lane is a Councillor of Dudley.

LANG & CO., Muslin Manufacturers, 150, Ingram Street, Glasgow. Hours of Business: Usual. Established in 1855 by John Lang and James Cousin (retired 1877) as Lang & Cousin. Continued by John Lang as Lang & Co. Present Principals: James Lang and Thomas Kennedy Lang. Agencies in London, Liverpool, Birmingham, and Leeds. Specialities: Plain, Fancy, and Art Muslins. and Curtains, Puggarees, &c. Claim to be the originators - of the " Mandalay " or Printed Art Muslins, and to be one of the first to make Madras Muslins. Awards: Gold Medal, Edinburgh, International Exhibition, 1886, for highest in Oriental and Madras Curtains; Award of Merit, Melbourne Exhibition, 1888. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2766 Bell, Glasgow. Telegraphic Address: " Langkelty," Glasgow and London. Bankers: Bank of Scotland (Glasgow); London Joint Stock Bank, Ltd. (Lothbury, London).

LANG PEN CO., Ltd. (THE), Fountain and Stylographic Pen and Gold Nib Makers, Hope Street Works, Liverpool. Hours of Business: 8 a.m. to 6.30 p.m.; Saturdays, close at 1 p.m. Incorporated as a Limited Company in 1899, succeeding The Lang Co., Ltd. Re-registered in 1907. Directors: F. P. Deyes (Chairman), J. Gibson and E. M. Wade. Premises: Cover one acre. Claim that it is the only factory in Europe making every class of Pen and Gold Nib. Staff: 400 to 500. Specialities: Fountain and Stylographic Pens and Gold Nibs. Patents: Celluloid Ink Flask, Clement Johnson Self-Filling Pen, Safety Propelling Fountain and Stylographic Pens. Connection: All parts of the world. Telephone: No. 2109 Royal, Liverpool. Telegraphic Address " Faultless, Liverpool." Bankers: London and Provincial Bank, Ltd., Liverpool. Correspondence in all languages.

LANG, WALTER S., Machine Tool and Small Tool Agent, 48, Oswald Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established 1909 by Walter S. Lang, the Present Principal. Specialities: Highclass Machine Tools and Small Tools for Engineers, manufactured in England by the firms for whom Walter S. Lang acts as agent; chiefly: Lathes, Milling Machines, Gear Cutters, Boring Mills, Planers, Slotters, Shapers, Pneumatic Forging Hammers, Air Compressors, all forms of Drilling Machines and Drilling Machine Attachments, Pipe and Bolt Screwing Machines, Precision Grinding Machines, Vices, Chucks, Drills, Taps, Tuba Expanders, Spanners, &c. Connection: Scotland. Telephone: No. 2539 Central, Glasgow. Telegraphic Address: " Circle, Glasgow." Bankers: Clydesdale Bank, Ltd. Mr. Lang is a Member of the Institute of Shipbuilders and Engineers in Scotland.

LANGDALE'S CHEMICAL MANURE CO., LIMITED, Chemical Fertilisers, Half-Moon Chambers, Bigg Market, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about 1849 by Sampson Langdale. Incorporated as a Limited. Company in 1871. Directors: W. B. Van Haansbergen (Chairman), E. L. Beckingham, John Moult (Managing Director). Claim to be the largest and oldest Manufacturers of Fertilisers in the North of England. Premises: Very extensive and highly-equipped Factories at St. Peter's, Newcastle; Railway Siding, St. Peter's Station. Chief Offices: Half-Moon Chambers, Newcastle. Branch: 6, Bachelor's Walk, Dublin. Specialities: Manufacturers of Sulphuric Acid and Chemical Fertilisers of all kinds. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 2458 National; No 36 (P.O.) Newcastle. Telegraphic and Cable Address: " Langdales, Newcastle - on - Tyne." Bankers: National Provincial Bank of England, Ltd.

LANGE, C. B., & JAHN, Yarn Merchants, 1A, Stamford Street, Leicester. Hours of Business: 8 a.m. to 6 p.m. Established in 1868 by Charles Bernard Lange. Present Principals: Charles Bernard Lange, Charles Arno Jahn and Charles Arthur Uhlig. Premises: Occupy a three-storey warehouse. Specialities: Woollen and Cotton Yarns. Connection: United Kingdom and the Continent. Telephone: No. 163 Leicester. Telegraphic Address: " Lange, Leicester."

LANGFORD, GEO., & SON, Yacht Rope and Marine Glue Manufacturers, 67, Church Street, Portsmouth. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1847 by Geo. Langford. Premises: Extensive, covering a quarter of a mile in length. Speciality: Yacht Ropes. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 249 Portsmouth. Telegraphic Address: " Langford, Portsmouth." Bankers: Lloyds Bank Limited (Portsmouth).

LANGFORD, O. C., Cardboard Box Maker, Albion Paper Box Works, 17, 18, 19, 20, Cardigan Street, Birmingham. Hours of Business: 8 a.m. to 7 p.m. Established in 1882 by J. Langford. Present Principal: O. C. Langford. The business was established when the industry was practically in its infancy, machinery being in those days, rarely found in a Box Factory. Claim to be one of the largest firms in the trade in the Midlands. Premises: Extensive, fitted with up-todate Plant of Machinery, &c. Staff: Over 100. Branch: 100, Moland Street, Birmingham. Specialities: Every kind of Paper, Cardboard and Leathorboard Box. Connection: United Kingdom. Telephones: Nos. 1196 and 6981 Central, Birmingham; No. 95 Solihull. Clubs: (Mr. 0. C. Langford) St. Paul's, Cosmopolitan, Birmingham. Mr. 0. C. Langford is a Freemason.

LANGHAM HOTEL CO., Ltd., 1, Chandos Street, London, W. Incorporated as a Limited Company: Directorate: A. Gearing (Chairman), Sir A. C. Lucas, Bart., G. W. Carey, and R. H. Martin, H. B. Robarts (Director and Manager). E. F. Cox, Secretary. This family Hotel to kes rank as one of the most select and fashionable in London. Telephone: No. 5080 Mayfair (seven lines). Telegraphic Address: `Langharn, London."

LANGLANDS & McAINSH, Ltd., Timber Merchants and Importers, Case and Boxmakers, Seagate Sawmills, Dundee. Hours of Business: 6 a.m. to 5 p.m. Established in 1893 by William Langlands and James Langlands. In 1895 J. and W. Langlands and D. and J. McAinsh amalgamated under the Firm name cf Langlands and McAinsh. Incorporated a-3 a Limited Company in 1911. Directors: William Langlands and John R. Langlands. Premises: Were entirely gutted .by fire in 1906. They were immediately rebuilt and fitted with the latest machinery. Works and timber yards, which have been very largely extended during the last year, now cover two acres. Staff: 200. Specialities: Boxes and Cases for Brewers, Aerated Water Manufacturers, Distillers, Confectioners, &c. Packing Cases for all trades. A special feature made of Cases in Shooks for Manufacturers in the Colonies. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 242 Dundee. Telegraphic Address: " Boxes, Dundee." Bankers: Unio a Bank of -Scotland, Ltd.

LANGTON (SAMUEL) & SONS, Brass and Aluminium Founders, Mersey Brass Works, Heaton Lane, Stockport. Hours of Business: 6 a.m. to 5.30 p.m.; Mondays, 8.30 a.m. to 5 p.m.; Saturdays, 6 a.m. to 12 noon. Established in 1863 by Samuel Langton. Succeeded by Edwin Langton and Georg) A. Langton. Present Principals: George A. Langton and Samuel Langton, since 1912. Brass Moulding has. been carried on in the works since 1783. Premises: New Works erected in 1905, Foundry, Stores, Office and Pattern Shop. Staff: Twelve. Specialities: Anti Friction, Toughened, Hard, Bell Metal Castings for High Speed Bearing, Rolling Mills, &c., Aluminium Castings for Motor Work. Connection: United Kingdom. Telephone: No. 957 Stockport.

LANIGAN, J. F., & CO., Rope, Twine and Cordage Manufacturers, Marquee and Tent Makers, 1-2, Eden Quay, Dublin; Rope Works, Harolds Cross; Tent Works, 67, Jervis Street, Dubin. Hours of Business: 9 a.m. to 6 p.m. Established in. 1866 by Joseph F. Lanigan. Present Principal: Morgan J. Crosby (nephew). Specialities: Tarpaulin and Waterproof Covers, Marquees and Tents. Patents: Hoods for Poulticing Horses' Throats, Throwing Ropes for Operating on Animals. Connection: United Kingdom. Telephones: No. 2796 Dublin. Bankers: Royal Bank of Ireland, Ltd.

LANSALSON CHINA CLAY CO. (THE), Producers of the Finest China Clay, Commercial Buildings, St. Austell, Cornwall. Hours of Business: 9.30 a.m. to 5.30 p.m.; Saturdays, close early. Established as a Private Company. Chairman: Dr. R. F. Stephens. Secretary: J. M. Williamson. Speciality: The finest China Clay for bleaching and papermaking. Awards: Only Gold Medal and Diploma at World's Fair, Chicago, 1893; Gold Medal, Imperial International Exhibition, London, • 1909. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2 St. Austell. Telegraphic Address: " Mines, St. Austell." Code: A B C (5th Edition). Bankers: Capital and Counties Bank, Ltd. (St. Austell).

LANSTON MONOTYPE CORPORATION, Ltd., Patentees and Manufacturers of Type-Casting and Setting Machines, 43 and 43A, Fetter Lane, London, E.C. Works: Salfords, near Horley, Surrey. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1908. Directors: The Rt. Hon. The Earl of Dunraven, K.P. ( Chairman), H. M. Duncan (Managing Director), Sir George R. Askwith, K.C.B., A. Wenham, H. C. Cust, A. Johnstone Douglas and J. Farlow Wilson. Premises: Equipped with up-to-date appliances. Staff: About 110 (Fetter Lane), 550 to 600 (Works, Redhill). Branches: Manchester, 6, St. Ann's Passage; Glasgow; Dublin, 29, Eden Quay, &c. Specialities: Type Composing and Setting Machines: Trade Mark: " Monotype." Connection: World-wide. Telephone: Nos. 5722 and 5723 Holborn. Telegraphic Address: " Monotype, London." Code: A B C (5th Edition).

LANTIERI, A., Cheese Importer, 20, Finsbury Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1875 by A. Lantieri. Specialities: Gorgonzola, Parmesan, and Gruyere. Awards: First Prize, Gold Medal, Rome, 1903; Grand Prix, Gold Medal, Paris, 1904. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4364 Central. Telegraphic Address: " Jerilant, London." Bankers: London County and Westminster Bank, Ltd. (Shoreditch Branch).

LANURA CO. Ltd. (THE), Flannel and Underclothing Manufacturers, Wellington Street, Leeds. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1890 by Hotham. & Whiting. Incorporated as a Limited Company.. Directors: John E. Whiting (Chairman), William E. Wilton (Managing Director), William Whiting. Secretary: Arthur Knowlson. Branches: Sheffield, 45, Norfolk Street; London, 80, Watling Street, E.C. Specialities: Lanura and Fancy Flannels, Men's Shirts, NightShirts and Pyjamas and Ladies' Divided Skirts. Awards: Silver Medal, Edinburgh Exhibition, 1890. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3771 Leeds. Telegraphic Address: " Lanura, Leeds." Bankers: London Joint Stock Bank, Ltd. (Park Row, Leeds).

LARKIN, T. J., Dealer in Works of Art, The Renaissance Galleries, 104, New Bond Street, London, W. Hours of Business: 9.30 a.m. to 6.30 p.m.; Saturdays, 9.30 a.m. to 2 p.m. Established in 1881. Telephone: No. 936 Mayfair. Telegraphic Address: " Peachbloorn, London." Bankers: London County and Westminster Bank, Ltd. (Hanover Square).

LAROCHE, L., & CO., Steel and Iron Merchants, Charleroy, Belgium, and 101, Leadenhall Street, London. Hours of Business: 9 a.m. to 6 p.m. Established in 1902 by Louis Laroche, T. H. Sochon and R. Wery. Present Principals: Louis Laroche (Charleroy), and Thomas H. Sochon (London). Staff: Total twenty. Business: Deal in Continental Manufactured Steel and Iron, chiefly Belgian and German. Connection: Chiefly United Kingdom, trade through European Merchants and Exporters. Telephones: No. 5332 Central; No. 9791 City, London. Telegraphic Addresses: " Laroche, Charle roy "; " Ecclinuse, London." Bankers: Lloyds Bank Limited, Fenchurch Street, London; Banque de Charleroy, Charleroy, Belgium; A. Schaaffhausenscher Bankverein, Cologne, Germany.

LASSEN & HJORT, Engineers and Manufacturers of Water Softening, Purifying and Filtering Plants, Oil Separators and Separated Oil Purifiers, 52, Queen Victoria Street, London, E.C., and 20, Mount Street, Manchester. Hours of Business: 10 a.m. to 6 p.m. Established by Jens Jacob Lassen and Vilhelm Frederick Hjort, the present principals. Staff: Large organization of experts operating all over the world. Business: Water Softening and Purification for Town Supplies, Technical Industrial Application, and Boiler Feeding. Patents: Numerous, dealing with improvements in Water Softening Plant. Award: Silver Medal, Franco-British Exhibition, 1908. Connection: United Kingdom, Colonies, China and Japan. Telephones: Nos. 4456 and 4457 City, London; No. 4448 Central, Manchester. Telegraphic and Cable Addresses: " Tentwort, Cannon, London " " Tentwort, Manchester." Code: A B C (5th Edition).

LATCH & BATCHELOR, Ltd. (Amalgamated with Webster & Horsfall), Wire Drawers and Wire Rope Makers, Hay Mills, Birmingham. Hours of Business: Usual. Established in. 1730 by Webster & Son, Penns. Succeeded by Webster & Horsfall (Penns and Hay Mills). Incorporated as a Limited Company. Chairman: Henry Herbert Coldwell Horsfall, J.P. Managing Director: Telford Clarence Batchelor. One of the oldest firms in the trade. Discovered in 1854 process for making Patent Steel Wire for Wire Ropes, Pianos, &c. Were Sole Manufacturers of Homogeneous Steel and Wire for Atlantic Cable, 1865 to 1866. Specialities: High-class Steel Wire and Wire Ropes for all purposes, Patent Flattened Strand and Locked Coil Wire Rope. Patents: Process for making Steel Wire, Locked Coil, Flattened Strand, Flattened Concentric Strand and Flattened Strand-Locked Coil Ropes. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 338 and 339 Victoria, Birmingham. Telegraphic Address: " Latch, Hay Mills, Birmingham." Codes: A B C (5th Edition), A 1. Bankers: National Provincial Bank of England, Ltd., Birmingham. Mr. H. H. C. Horsfall is a Justice of the Peace and was High Sheriff for Warwickshire 1905 and 1906.

LATIMERS, Ltd., India rubber Goods Manufacturers and Dealers, 155, Farringdon Road, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1908 as Alexander Latimer & Co., Ltd., by Alexander Latimer. Reconstructed in 1912. Directors: Alexander Latimer (Managing Director) and Edward Keeble. Promoted several Plantation Companies. Premises: Consist of four floors. Specialities: Rubber Goods, Motor and Cycle Tyres and Mechanical Rubber Goods. Patent: Latexio Fabric Tyre. Telephone: No. 2970 City, London. Telegraphic Address: " Latexio, London." Codes: Broomhalls, A B C (5th Edition) and Great Western. Bankers: Capital and Counties Bank, Ltd. Mr. A. Latimer is a Director of several Plantation Rubber Companies.

LAURIE & MARNER LIMITED, Coachmakers and Motor Body Builders, 311, Oxford Street, London, W. Established in 1798 by Sir Peter Laurie. Incorporated as a Limited Company in 1873.

LAVERACK & GODDARD, Ltd., Timber Merchants and Manufacturers. Registered Office: Great Union Street., Hull. Hours of Business: 9 a.m. to 6 p.m. Established in 1876 by Herbert Laverack and Edward Goddard. Incorporated as a Limited Company in 1892. Directors: Major E. Goddard and George Moor. Secretary: Alfred Foster. Premises: Drypool and Witham Mills cover over three acres. Staff: Travellers and Clerks, twenty-eight; Workmen about 200. Business: English and Foreign Timber Merchants, Sawing, Planing and Moulding Mills, Joinery and Parquet Floor Block Manufacturers. Connection: United Kingdom. Telephones: No. 2476 Private Branch Exchange; No. 150 Corporation, Hull.

LAW ACCIDENT INSURANCE SOCIETY, Ltd., 215, Strand, London, W.C. Hours of Business: 9.30 a.m. to 5 p.m. Incorporated in 1892. Directors: Sam Bircham, W. Melmoth Walters, Romer Williams. Managing Director: F. W. Pascoe Rutter. Secretary: G. T. Mills. Premises: The Head Office of the Society is situated opposite the Law Courts. There are six Offices in the Metropolis; also Branches at Birmingham, Brighton, Bristol, Cardiff, Carlisle, Ipswich, Leeds, Liverpool, Manchester, Newcastle, Northampton, Nottingham, Sheffield, Southampton, Glasgow, Edinburgh, Dundee, and Belfast. Business: Insurance:—Personal Accident, Burglary, Housebreaking, Larceny and Theft, Fidelity Guarantee, Boilers, Engines, &c. Telephone: Nos. 4473, 4474 and 5635 City. Telegraphic Address: " Lifeguard, Estrand, London."

LAW & CO., Steel Toy Makers and Fancy Brassfounders, 7, St. George's Terrace, Brearley Street, Birmingham. Hours of Business: 8 a.m. to 7 p.m. Established in 1795. Amalgamations with the businesses of M. A. Law & Co., Birmingham, Steel Toy Makers, &c., Fancy Brassfounders; J. & W. Page, Birmingham, Corkscrew Makers; J. & W. Roper, Birmingham, Corkscrew Makers, &c.; Wolverson & Bedworth, Champagne Taps, &c., and Coal Tongs Makers; and W. & J. Plant, Bloomsbury Works, Wolverhampton, Steel Toy Makers.

LAW, H. J., & SON, File Manufacturers, Victoria File and Tool Works, Wolverhampton. Hours of Business: 9 a.m. to 6 p.m. Established in 1860 by Henry Law, joined by G. C. Law in 1895. Sole Proprietor: George Charles Law. Specialities: Best quality Files, Recutting of Files. Are contractors to the principal Railways and similar companies. Telephone: No. 187 Wolverhampton. Telegraphic Address: "Files, Wolverhampton." Bankers: Lloyds Bank Limited.

LAW, RUSSELL & CO., Ltd., Merchants, 63, Vicar Lane, Bradford. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1833 by John Russell. Partnership Successions: (1) Russell, Douglas & Co., 1835; (2) Law, Russell & Co., 1868. Incorporated as a Limited. Company in 1903. Directors: Duncan George Law, J.P. (Managing Director), William Harold Maynard, George Ridsdale, James Duncan Law. Claim to be the oldest-established house in the trade in Bradford. Branch: London, 67, Aldermanbury, E.C. Agents: Resident in all the chief cities of Europe, Australia, Egypt, Calcutta, Bombay, River Plate, Canada, &c. Speciality: All classes of Yorkshire Goods. Owners of various Trade-marks. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 3077, 3078, 3079 and 3080 Bradford. Telegraphic and Cable Address: " Law, Bradford." Bankers: Bradford District Bank, Ltd.

LAW UNION AND ROCK INSURANCE CO., Ltd., Chief Office, Chancery Lane, London. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established: The Crown Life Office, in 1825; the Law Union Insurance Co., in 1854; Rock Life Assurance Co., 1806; amalgamated in 1909 under present title. Directors: Charles G. Hamilton (Chairman), Godfrey Blundell Samuelson (Vice-Chairman), Sir John Wolfe Barry, K.C.B., Hon. E. C. G. Cadogan,. Alex. Crossman, Walter Dowson, Viscount Enfield, E. J. Fooks, Col. Alfred G. Lucas, C.B., M.V.O., Right Hon. Viscount Midleton, Sir Walter Peace, K.C.M.G., I.S.O., Busick E. Pemberton, Sir Charles Rugge Price, Bart., R. Taunton Raikes, Sir John Fowke Lancelot Rolleston, M.P., Francis Scott, Hon. FitzRoy Somerset Keith Stewart, Hon. Charles Hedley Strutt, Lord Edmund Bernard Talbot, M.P. There is also an influential Board of Country Directors. SubManagers: Jas. Stirling, A. Cocl<ram. Actuary: S. G. Warner. General Manager and Secretary: Robert Stirling. Branches: 33, Clement's Lane, London, E.C., and 7, Regent Street, London, S.W.; also at Birmingham, Bristol, Belfast, Cardiff, Dublin, Dundee, Edinburgh, Glasgow, Leeds, Liverpool, Manchester, Nottingham, Newcastle. Business: Life, Fire, Accident and Sickness, Employers' Liability, Burglary, Plate Glass, Fidelity Guarantee, Consequential Loss, &c., Insurances. Total Funds now exceed £9,500,000. Annual Income, over £1,300,000.

LAWES' CHEMICAL MANURE CO., Ltd., 59, Mark Lane, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1842 by the late Sir J. B. Lawes, Bart. Incorporated as a Limited Company in 1872. The Works at Barking, standing upon about thirty acres of ground, are elaborately equipped for all the processes of chemical manure manufacture. Branches: Dublin, Glasgow, and Shrewsbury. Specialities: Chemical Manures, Sheep Dips, Disinfectants. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1806 Avenue. Telegraphic Address: " Rothamsted, London."

LAWFORD & SONS, Ltd., Lime, Cement, and General Building Material Merchants. Registered Office: College and Devonshire Wharves, Gt. College Street, Camden Town, London, N.W. Hours of Business: 6 a.m. to 6 p.m. Established in 1840 by John Eeles Lawford (d.), father of the present Managing Director, in Euston Road. In 1876 the business was purchased by John Eeles Lawford and Herbert Lawford (d.) (retired 1910), sons. Incorporated as a Limited Company in 1910. Directors: John E. Lawford (Managing Director),. A. H. Lawford, C. E. Lawford; H. G. Lawford (Secretary) (son and grandsons of the Founder). Premises: Extensive, Cowley Wharf, Eagle Wharf Road, Hoxton, N.; Wellington Sidings, G. N. R., Highgate, N.; G. N. R. Station, Church End, Finchley, N.; L. & N. W. B. Sidings, Harvist Road, Queen's Park, N.W.; Midland Railway Station, Hendon, N.W.; Kensal Wharf, 427, Harrow Road. Specialities: Bricks, Lime, Cement, Slates, and Sanitary Goods. Connection: United Kingdom. Contractors to H.M. Government, the London County Council, and to numerous Borough Councils. Telephones: No. 1735 London Wall, Hoxton; No. 830 Hornsey, Highgate; No.' 155 Finchley, Church End, Finchley; No. 1117 Willesden, Queen's Park; No. 42 Kingsbury, Hendon; No. 1547 'Willesden, Harrow Road; and Head Office, 797 North (two lines). Bankers: London and South Western Bank, Ltd. (Camden Town).

LAWRIE (ALEX.) & CO., East India Merchants, 14, St. Mary Axe, London, E.C., and Balmer Lawrie & Co., Calcutta. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1878 by Alexander Lawrie. Present Principals: James N. Stuart, A. Cecil Lawrie, John Gemmell, Percy R. B. Lawrie and Arthur N. Stuart. Business: East India Merchants. Telephone: No. 5667 Avenue, London (two lines). Telegraphic Address: " Wahab, Led, London." Cable Address: " Wahab, London." Codes: A 1, A B C and Private. Bankers: Royal Bank of Scotland, Ltd. Mr. J. N. Stuart is a Director of the National Bank of India, Ltd., and of the Provident Clerks and General Guarantee and Accident Co., Ltd.

LAWRIE & BISHOP, Manufacturers of Wire Goods and Bird Cages, Birmingham Wire Works, 55, 56, 57, Bradford Street, Birmingham. Hours of Business: 8 a.m. to 7 p.m. Established in 1762 by Nicklin & Sneath. Present Principal: Alexander Lawrie. One of the oldest firms in the trade. Specialities: All kinds of Wire Goods and Fancy Brass Bird Cages. Patents: Numerous, for Novelties and Bird Cages. Connection: England, Ireland, and Wales. Telephone: No. 95 (Midland) Birmingham. Telegraphic Address: " Lawrie Birmingham." Bankers: National Provincial Bank of England, Ltd. (Birmingham).

LAWSON & CO., Building Contractors, Wrights, Vat and Tun Builders, Sawmillers, and Packing Case Makers, Albion 2 P 2 • Street, Govan, Glasgow. Hours of Business: 6 a . 111 . to 5.30 p.m. Established in 1894 by David Lawson. Present Principals: David Lawson, David Lawson (jun.), and James Lawson. Premises: Works cover three acres. Specialities: Joiners' Work, Vat and Tun Building, and Packing Cases. Connection: ' United Kingdom, Foreign and Colonial. Telephone: No. 578 Govan (two lines), Glasgow. Telegraphic Address: " Confidence, Glasgow." Bankers: National Bank of Scotland, Ltd., and British Linen Bank.

LAWSON (JOHN) & SONS, Manufacturers of Steel Name Stamps, Marks, Letters, Figures, Iron Brands, Brass Stamps, &c., Roebuck Letter Works, 26, Carver Lane, Sheffield. Hours of Business: 8 a.m to 7 p.m. Established in 1800 by Thomas Cartwright, joined by James Cartwright (son). Continued by (1) James Cartwright, who sold the business to John Lawson; (2) John Lawson; (3) John Lawson & Sons. Present Principals: John H. Lawson, Edward Lawson, and Frank Lawson. Probably the oldest firm of the kind in the Kingdom. Commenced the manufacture of Composition Stamps in 1870, and Rubber Stamps in 1877. The first believed to be made in Sheffield. Specialities: Steel Stamps, Marks, Letters, Figures, Iron Brands, Brass Stamps, Moulders' Letters and Figures, Stamped BrasS, Workmen's Time Checks, Labels, &c. Seals made for Public Companies, Parliamentary and Municipal Election Stamps, Lever Presses, Trade Marks, &c. Registered Stamps cut to any design. Connection: United Kingdom. Con-tractors to H.M. Government. Telephone: No. 577 Sheffield. 6

LAWSON, TURNBULL & CO., LIMITED, Tinplate, Metal, and Plumbers' Merchants, and Lead Pipe Manufacturers, 8, 10, 12, 14, and 16, Mealmarket Street, Aberdeen. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1880. Incorporated as a Limited Company in 1903. Managing Director and Secretary: George Pyper. Business: Tinplate, Metal, and Plumbers' Merchants, also Lead Pipe Manufacturers. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 132 and 225 Aberdeen. Telegraphic and Cable Address: " Lawson, Aberdeen." Code: A B C (5th Edition ).

LAWTON (SAMUEL) & SONS, Finishers and Embossers, Cross Street Finishing Works, Middleton, near Manchester. Hours of Business: Usual. Established in 1866 by Samuel Lawton. Present Principal: Peter Lawton. Premises: Branch Works, 20, Fann Street, London, E.C. Staff: Eighty to ninety. Branch: 116, Portland Street, Manchester. Business: Moire Antiques, Moire Fran.gaise, Moire Figurante, Waterers, Embossers of Plush Velvets, Velveteens, Satins, and all classes of Dyed Cotton Goods. Telephones: No. 32 Middleton; No. 3380 Manchester. Telegraphic Address: " Finish, Middle ton." Bankers: Manchester and County Bank, Ltd. (Middleton).

LAYCOCK, SON & CO., Wool Importers and Topmakers, 153-155, Sunbridge Road, Bradford; and at Melbourne (Woollen Manufacturers). Hours of Business: Bradford, 8.30 a.m. to 5.30 p.m. Established in 1878 by Frederick Laycock (d. 1909) in Melbourne, having emigrated there about a year previously. Joined in 1884 by Burdett Laycock (son) and Sam Nettleton (retired, 1910), trading as Laycock, Son and Nettleton. A few years later a commencement was made in Sydney (now carried on by Mr. Sam Nettleton, under the style of Nettleton, Son & Co.); and in 1893, in conjunction with Alfred Laycock (retired 1907), business was started at Bradford, importing Colonial Wool and Topmaking, trading as (1) Alfred Laycock, (2) Laycock & Co. (3) Laycock, Son & Nettleton. Present Principal: Burdett Laycock. Commenced in a small way in the rag trade, buying from the pickers, sorting and shipping them to England for sale. Have now a combined turnover of considerably more than £1,000,000 a year. Business: Wool Importers and Topmakers, Woollen Manufacturers, Wholesale Importers. Connection: United Kingdom, Europe, Japan, Java, Sumatra, India, North and South Africa, Canada, United States, Argentina, New Zealand, and Australia. Telephone: No. 3012 Bradford. Telegraphic Address: " Lack, Bradford." Bankers: Union Bank of Australia, Ltd. (London awl Melbourne); London City and Midland Bank, Ltd. (Kirkgate, Bradford)._

LAYCOCK (WM.) & SONS, Ltd., Tanners and Curriers, and Manufacturers of all kinds of Machinery Leathers, Queen Street Leather Works, ' Keighley; and Bolton Road Tannery, Silsden. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1847 by William Laycock (d.), joined by his two sons in 1875. Incorporated as a Limited Company in 1895. Directors: Craven Laycock (Chairman), T. S. Laycock, and W. S. Dinsdale. Premises: Consist of Queen Street Leather Works, Low Street Offices, Bolton Road (Silsden) Tannery, and Cooke Lane Warehouse. Staff: About sixty. Specialities: " Stainless " Picking Bands, Unweighted Leather Belting, and Hydraulic Leathers. Awards: Gold Medal Bradford Technical Exhibition, 1882, and Yorks Exhibition of Fine Arts and Manufactures, Leeds, 1878. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 46 Keighley; No. 8 Steeton; Nos. 399 and 25Y Keighley. Telegraphic Address: " Laycocks, Tanners, Keighley." Code: A B C (5th Edition). Bankers: United Counties Bank, Ltd.

LAYCOCK, W. S., Ltd., Manufacturers of Railway Specialities, Victoria Works, Millhouses, Sheffield. Hours of Business: 9 a.m. to 6 p.m. Established in 1884 by W. S. Laycock. Incorporated as a Limited Company in 1900. Directors: W. S. Laycock (chairman), W. E. Laycock (Managing Director), A. M. Carlisle, Thomas Durnan (Secretary), A. G. Wild, and C. B. Johnston. Premises: Cover about five acres with siding, situated on the Midland Railway Company's main line. London Office: 77A, Queen Victoria Street. E.C. Staff: 400. Specialities: Makers of Blinds, Ventilators, Window Lifts, Steam Heating, Automatic Couplers, and all classes of Railway Carriage Fittings. Patents: Inventors of nearly all articles manufactured. Connection: World-wide. Telephones: No. 4417 (three lines) Sheffield. Telegraphic Addresses: " Invention, Sheffield "; " Autocouple, London."

LAYTON, CHARLES & EDWIN, Publishers, Printers, Engravers, Account Book Manufacturers, Stationers, Calculating Machine Makers and Advertising Agents, 56, Farringdon Street, London, E.C., and Watford, Hours of Business: 8 a.m. to 6.30 p.m.; Wednesdays, Thursdays and Fridays, 8 a.m. to 7 p.m.; Saturdays, close at 1 p.m. Established in 1835 by Charles Edwin Layton in Fleet Street. He left the business to Charles Layton (retired) and Edwin Layton (sons). Present Principal: Edwin James Layton. Claim to be the inventors of Printing from Zinc Plates. Premises: Equipped with modern appliances. Staff: 175 at Farringdon Street; 75 at Watford. Agencies: United States, Canada, Berlin, Brussels, Paris, Amsterdam, Melbourne, Sydney, Tokio, &c. Business: Publishers, Printers, Advertising Agents and Calculating Machine Makers, all for Insurance Companies' requirements. Patent: Improved Arithmometer (1909). Awards: St. Louis Exposition, 1904. Gold Medal, Business Exhibition, Glasgow, 1908. Telephones: Nos. 6260 and 6261 Holborn London; No. 25 Watford. Telegraphic Addresses: " Layton, London "; " Acme, Watford." Code: A B C (5th Edition). Bankers: Lloyds Bank Limited (Holborn Circus). Mr. E. J. Layton is a Governor of St. Bartholomew's Hospital and a Liveryman of the Stationers Company, &c. Club: Alpine.

LAZARD BROTHERS & CO., Merchant Bankers, 40, Threadneedle Street, London, E.C.; Paris, 5, Rue Pillet Will (Lazard Freres and Cie); New York, 10, Wall Street (Lazard Freres). Hours of Business: 10 a.m. to 4 p.m.; Saturdays, close at 1 p.m. Established about 1849 in the United States, and in 1877 in London. Present Principal*: David Cahn (Paris), Andre Lazard (Paris), Michel E. Lazard (Paris), David Weill (Paris), Thibault Calm (Paris), George Blumenthal (New York), Robert M. Kindersley (London), Hugo Scherer (London), Emile Pasch (London), Hon. R. H. Brand, C.M.G. (London). Business: Banking. Connection: World-wide. Telephones: NOR. 3016, 3017, and 3018, London Wall: No. 9495 Central, London. Telegraphic Address: " Dr azal, London." Bankers: Union of London and Smiths Bank, Ltd.

LAZARUS & ROSENFELD, Ltd., China, Earthenware, and Glass Manufacturers, Bevis Marks, London, E.C. Hours of Business: 8.30 a.m. to 6 p.m. Established fifty years ago. Incorporated as a Limited Company. Directors: Isaac Rosenfeld, Sidney Rosenfeld, Isaac Lazarus, Alfred Rosenfeld, and Julian Rosenfeld. Secretary: W. H. Pick. Premises: Extensive works at Carlsbad and Steinschonau, Austria, and Stoke-on-Trent. Staff: Over 2000. Branches: New York, Toronto. Speciality: Useful and Ornamental Goods in China, Earthenware, and Glass. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 568 Central. Telegraphic Address: " Rosenfeld, London." Bankers: London County and Westminster Bank, Ltd. (Lothbury).

LAZENBY, E., & SON, Ltd., Sauce, Pickle and Soup Manufacturers. Registered Offices and Factories: 18 to 20, Trinity Street, Southwark, S.E. Established in 1776 by Mrs. Elizabeth Lazenby at 6, Edward Street, Portman Square, now known as Wigmore Street. Incorporated in 1895 as a Private Limited Company, Charles Lazenby (Chairman), Frank Lazenby and Bernard Walter Lazenby (Directors). Specialities: Owners of original recipe of Harvey's Sauce (now known as Lazenby's Harvey's Sauce), Chef Sauce, &c., and are also makers of Solidified and Liquid Soups, Preserved Provisions, and Condiments of all kinds. Branches and Factories: 90 and 92, Wigmore Street, W.; 36 and 37, Crimscott Street, S.E.; Fort Road, Grange Road, Globe Street, Willow Walk, S.E. The staff numbers 800. Are contractors to the Army and Navy, and to the Forces in India. Telephone: No. 2906 Hop. (four lines). Telegraphic Address: " Trinity, London."

LEA & FRANCIS, Ltd., Motor Cycle and Cycle Manufacturers, Lower Ford Street, Coventry. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company. Managing Directors: Richard Henry Lea, M.Inst.Mech.E., and Graham Inglesby Francis. Agency: 133, Sloane Street, Sloane Square, London, S.W. (Frank Hucklebridge). Specialities: High-grade Bicycles only. Patents: Lea's Reflex Road Light, Rustless Feather-weight Pedals. Telephone: No. 165 Coventry. Telegraphic Address: " Leaf, Coventry."

LEA & PERRINS, Sauce Manufacturers, Midland Road, Worcester. Speciality: Worcestershire Sauce, with which the name of the firm is identified at home and abroad. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: Special Appointment to H.M. the King. Telephone: No. 63 Worcester. Telegraphic Address: " Leaper, Worcester." Code: A B C (5th Edition).

LEA, R . J., Ltd., Tobacco Manufacturers, " Chairman " Factory, Broughton Lane, Manchester. Hours of Business: 8.30 a.m. to 5.30 p.m. Established about 1850 by R. J. Lea (d.). The business was held in trust for members of the family. Incorporated as a private Limited Company in 1909. Directors: W. R. Allen (Chairman), J. N. Allen, R. L. Allen and S. C. Peacock. Probably the makers of the first well-known tobacco mixture, under the name of " Boardman's," which is still sold wherever English is spoken. Now also general manufacturers of Cigarettes, &c. Premises: Well equipped Factory, fitted with up-to-date appliances, also apparatus owned and used exclusively by them. Also Stores, &c. Branches: Manchester, 45, Market Street, Piccadilly, Market Place and Oxford Street; Blackpool, Talbot Square. Specialities: High-class Tobaccos and Cigarettes; Blends of the principal mixtures are secret. Connection: The Proprietaries are sold by Tobacconists throughout the United Kingdom, extensively in the Colonies and other Countries where the tariff is not prohibitive. Telephones: Nos. 2700 and 2701 City, Manchester. Telegraphic and Cable Address: " Chairman, Manchester." Codes: A B C (5th Edition) and Private.

LEA, WILLIAM, Manufacturer of Incubators, Royal Appliance Works, Birkdale, Southport. Hours of Business: 7 a.m. to 5.30 p.m. Established nineteen years ago by William Lea, the present principal. Had the honour of being patronized by His late Majesty King Edward VII. Staff: Joineis, Coppersmiths and Machinists. Agencies: In all parts of the World. Specialities: The " Triumph " Incubator (patent No. 5687), The "Everton " Bantam House and Run, as supplied to the Royal Aviaries, Sandringham. Awards: Twenty-nine Medals gained at all leading Shows. Connection: United Kingdom, Foreign and Colonial. Has received numerous testimonials relating to the advantages of the " Triumph " Incubator. Bankers: London City and Midland Bank, Ltd.

LEAD WOOL CO., Ltd. (THE), Metal Comminutors and Manufacturers, Snodland, Kent. Hours of Business: 8.30 a.m. 'to 6 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Incorporated as a Limited Company in 1907. Premises: Offices and Works, Snodland, Kent. Specialities: Lead Wool, consisting of Fine Fibres manufactured from New Lead' used for Jointing all kinds of Spigot and Socket Pipes, Sections of Tunnels, &c. Claim that Lead Wool makes a Lead Joint double as strong as a Joint made with Molten Lead, and is at least one-third cheaper. Manufacturers of Metallic Packings. Trade Marks: " Pipe" Brand, " Lead Wool." Connection United Kingdom, Foreign, Colonial. Telephone: No. 199 Snodland. Telegraphic Address: " Strength, Snodland." Codes: A B C (5th Edition), Moreing and Neal, Mining. Bankers: London County and Westminster Bank, Ltd.

LEAH (HENRY) & SONS, General Stampers, Piercers, Embossers, Cambridge Works, 20, Cambridge Street, Sheffield. Hours of Business: 8 a.m. to 7 p.m. Established in 1885 by Henry Leah. Present Principals: Harry Wilson Leah and Louis Thomas Leah. Business: General Stampers, Piercers and Embossers, Owners of many Registered Designs for Silver and Electro-Plate Trade. Connection: United Kingdom and Colonial. Telephone: No. 1634 Sheffield. Bankers: National Provincial Bank of England, Ltd.

LEAROYD BROTHERS & CO., LIMITED, Fancy Worsted and Woollen Manufacturers, Trafalgar Mills, Huddersfield. London Office: 28/31, Great Pulteney Street, W. Hours of Business: Office, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 12 noon; Works, 6.30 a.m. to 6 p.m. Established in 1891 by A. E. Learoyd and F. Learoyd. Incorporated as a Limited Company in 1897. Directors: A. E. Learoyd (Chairman), F. Learoyd, J. C. Ingledew, and E. C. Lockwood. Premises: Very extensive factory, covers four acres. Equipped with up-to-date machinery and modern appliances. Staff: About 850. Specialities: Fine Worsted Cloth Coatings, Suitings, Trouserings, both plain and Fancy, for the best trade in all markets. Have introduced many Specialities both in Quality and Design. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 372 and 672 Huddersfield; No. 1729 Regent, London. Telegraphic Address: " Trafalgar, Huddersfield "; " Learoyd, Reg, London." Bankers: West Yorkshire Bank, Ltd. (Huddersfield).

LEARY, C., & CO., Mahogany, Teak, and General Hard and Soft Wood Brokers and Agents, 4, Lombard Court, Gracechurch Street, E.C., and East Wood Wharf, West India Docks, London, E.; also 324, Tower Buildings, Water Street, Liverpool, and at West Hartlepool and Bristol. Hours of Business: 9 a.m. to 6 p.m. Established in 1841 by Alfred Skeen and Cornelius Leary. C. Leary became sole partner in 1850, trading under his own name; altered in 1854 to C. Leary & Co., as now. Present Principals: J. G. Wright, G. L. Wright, N. A. Wright. Specialities: Mahogany, Teak, Cedar, Rosewood, Satinwood, United States Timber, Pitch Pine, Oregon Pine, Baltic Wood Goods. Also all descriptions of Hard, Fancy, and Soft Woods; Australian timbers. Connection: United Kingdom, Foreign, Colonial. Telephones: London, No. 471 (four lines) Avenue; Liverpool, No. 303 (two lines) Central; West Hartlepool No. 33; Bristol No. 2543. Telegraphic and Cable Addresses: "Leary, London "; " Unbiased, Liverpool "; " Deals, West Hartlepool "; " Leary, Bristol." Codes: A B C (4th and 5th Editions); A 1; Western Union; Okay Code; American Lumberman's Telecode; Lieber; Motek; Zebra (new Edition); Wood Code. Bankers: Glyn, Mills, Currie & Co.

LEASK & CO., Herring Exporters, Ship Brokers and Commission Agents, Agents for Lloyds, and the Shipwrecked Mariners' Society, Vice-Consulate for Norway, 11, Harbour Street, Peterhead; Herring Mart, Stornoway; Herring Mart, Lerwick; and Fish Wharf, Great Yarmouth. Hours of Business: Winter, 10 a.m. to 5 p.m.; Summer,, 9 a.m. to 9 p.m. Established in 1870 by William Hutchison Leask, the present principal. Premises: Offices of six rooms in Peterhead. Staff: Eight. Business: Herring Exporters, Ship Brokers and Commis3ion Agents. Connection: United Kingdom (all parts), Germany and Russia. Telephones: No. 1 Peterhead and 357 Great Yarmouth. Telegraphic Addresses: " Leask" Peterhead, and Gt. Yarmouth; " Latch, Lerwick " and " Leask, Ship Broker, Stornaway." Mr. Leask has been Provost of Peterhead for fourteen years, and Chairman of various Limited Companies.

LEATHERS' COMPANY (ALTRINCHAM), Ltd., Hydraulic Leathers Manufacturers and Merchants, Grafton Works, Altrincham, Manchester; and Mirfield, Yorks. Hours of Business: 7.30 a.m. to 5 p.m. Established in 1883 by W. A. Entwistle. Directors: W. A. Entwistle (senior), (Managing Director), and W. E. Entwistle (junior) (Secretary), inventor of Entwistle's Oilless Trolley Wheel Bushes, now universally in use on Electric Tramway Cars. Business: Specialists in the Manufacture of Hydraulic Leathers. Merchants of Leather for Hydraulic purposes. Patents: Numerous. Awards: Gold Medal, Paris, 1885; Silver Medal, Paris, 1885; and other awards. Connection: Great Britain, China, South America, France, India, South Africa, Egypt, Australia, &c. Telegraphic Address: " Leathers Company, Altrincham." Code: A B C. Bankers Union of London & Smiths Bank, Ltd.

LEAVESLEY & NORTH, Wholesale and Export Boot and Shoe Manufacturers, 46, Humberstone Road, Leicester. Hours of Business: 8 a.m. to 6.45 p.m. Established thirty-five years ago by James Leavesley and Jonathan North. Present Principals: Albert Henry Leavesley and William Albert North. Premises: Two Factories covering 60,000 square feet. Staff: 800. Staff Clubs: Cricket, Football, Swimming, Sick Club. Branch Erskine Street, Leicester. Specialities: Ladies' Best Quality Boots and Shoes, Machine Sewn, and Goodyear Welted. Awards: Certificates of Merit, Melbourne, 1888, and Institute of Hygiene, 1905. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 4071 and 4072 Leicester. Telegraphic Address: " Erskine, Leicester." Bankers: London City and Midland Bank, Ltd. Mr. James Leavesley was for ten years a member of the Board of Guardians and eight years a Town Councillor. Mr. Jonathan North was for many years a Guardian and Councillor, is now an Alderman and Magistrate.

LEBEGUE, J. L. P., & CO., French Wine Growers, Brokers and Shippers; Office and Champagne Cellars, 10, Rood Lane, E.C.; Still Wine Vaults, 12, Stainer Street, London, S.E. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1862 by J. L. P. Lebegue, the present senior partner. Branches: Cantenac-Mèdoc, Paris, 8, Rue St. Augustin, Bouzy-Reims, Ay-Champagne, Saumur and Buenos Ayres. Business: Growers of French Wines and Shippers to the Wholesale trade only. Connection: World-wide. Telephone: No. 4344 Avenue, London. Telegraphic Address: " Lebegue, London." Code: A B C (5th Edition). Bankers: Union of London and Smiths Bank, Ltd. Mr. Lebegue is a member of Chambre de Commerce Francaise de Londres, President of the French Benevolent Society; and Chevalier of the Legion d'Honneur.

LECHERTIER BARBE, Ltd., Artists' Colourmen, &c., 95, Jermyn Street, facing St. James's Church, London, S.W. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1827 by Louis Lechertier (under the style of C. Barbe), at 60, Regent Street, W., where for over seventy years the business was carried on upon the site now occupied by the Imperial Restaurant. The founder was succeeded (1846) by his son, E. Lechertier-Barbe. Partnership of the latter's widow with son-in-law, 1861 to 1884, when J. E. Lechertier (son of E. LechertierBarbe) became sole proprietor. Incorporated in 1897. J. E. Lechertier, Managing Director. Specialities: Artists' Colours and Materials. The house issued from an ancient French brush-making firm, retains to this day its reputation for quality of brushes and all materials connected with every kind of drawing, painting,' modelling, &c. Sole proprietors and manufacturers of the Papier-Macho Lay Figure, and sole agents for W'olfite and Chrysalide and Universal Camera Lucida. Connection: Worldwide. Telegraphic Address: " Lechertier, Piccy, London." Telephone: No. 6138 Gerrard. Bankers: London County and Westminster Bank, Ltd. (West End Office).

LECKIE (JOHN) & CO., Wholesale and Export Saddlery, Harness, and Leather Goods Manufacturers, London Saddlery Works, Goodall Street, Walsall; Show Rooms in London, 84, Fore Street (opposite Basinghall Street), E.C. Established at Glasgow in 1849. Manufacturing branch opened at Walsall, 1872, and the whole of the export business removed to that town, 1878. In 1888 W. Graham Leckie and Joseph A. Leckie were admitted as partners. John Leckie (sen.) retired in 1900 (d. April, 1907), and his youngest son, John Leckie (jun.), then joined his brother s in partnership. Present Partners: Wm. Graham Leckie, Joseph A. Leckie, and John Leckie (jun.). Agents in Manchester, Hamburg, Rotterdam, West Indies, South Africa, Argentine Republic, &c. Business: Purely Wholesale and Export. Manufacture of Riding Saddles, Harness, Bridles, and Saddlery generally for all countries; also large military contractors for British War Office and Colonial and Foreign Governments. Patents: Leckie's Solid Blocked Kneepad Saddles; various patented articles in Harness; the LeckieWright Unbreakable Saddle Tree (recently introduced). Connection: World-wide. Telephones: No. 129 Walsall; No. 937 Central, London. Telegraphic and Cable Addresses: " Leckie, Walsall "; " Saddlery; Ave, London." Bankers: National Bank of Scotland, Ltd. (London); London City and Midland Bank (Walsall).

LEDWARD & BECKETT, Ltd., Engineers, 33, Tothill Street, Westminster, London, S.W . Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1894 by Thos. Ledward and Edward H. Beckett, under the title of Ledward & Co. Incorporated as a Limited Company in 1902. Director: E. H. Beckett, A.M.Inst.C.E. (Managing Director). Premises: Test Works at New Cross, S.E. Specialities: Steam Economy and Condensing Installations. Inventions and Patents: Evaporative Condensers, Ejector Condensers, AutoRelief Valves, Water Purifiers, and many small auxiliaries. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 872 Victoria; No. 133 New Cross. Telegraphic Address: " Preferment, Vic, London."

LEDWARD, BIBBY & CO., Merchants, 10 and 11, Mincing Lane, London, E.C. Hours of Business: Usual. Established in 1876 by Frederick Ledward and Arthur Wilson Bibby. Present Principals: Herbert Kirkman Bibby, Arthur Wilson Bibby. Branch at Liverpool. Business: General Merchants. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2523 Avenue. Telegraphic Addiress: " Spankers, London." Bankers: National Provincial Bank of England, Ltd.

LEDWARD & TAYLOR, Merchants, 60, Bloom Street, Manchester. Hours of Business: 9 a.m. to 6 p.m. Established in 1905. Partners: P. C. Taylor and G. F. B. Shand. Business: Shippers of Cotton Piece Goods to the East. Connection: Represented in all the Indian Markets. Telephones: Nos. 7006, 7007, and 7008, Central, Manchester. Telegraphic Address: " Turmeric, Manchester." I Bankers: Williams Deacon's Bank, Ltd.

LEE (ARTHUR) & BROTHERS, LIMITED, Workers of Marble, Slate, and Granite, Marble Wharf, Hayes, Middlesex. Hours of Business: 9 a.m. to 6 p.m. Established in 1828 by Henry Lee in Bristol. Succeeded by William Lee (son) in 1848. Later became William Lee & Sons, in 1879. Incorporated as a Private Limited Company in 1893. Directors: J. H. Howell, J.P., J. Elliott Mills, and H. C. Tanner. Claim to have carried out the largest work ever manufactured entirely in England at the New Sessions House, Old Bailey. Premises: Factories and Wharves at Hayes, Middlesex. Business: Workers of Marble, Slate, and Granite. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 83, Southall. Telegraphic Address: " Lee, Hayes Middlesex." Code: A B C. Bankers: Capital and Counties Bank, Ltd.

LEE (JOHN B.) & SONS, Ltd., Timber Merchants and Importers, 3, Gracechurch Street, London, E.C.; Creosoting Works and Sawmills, Imperial Wharf, Townmead Road, Fulham, S.W. Hours of Business: 9.30 a.m. to 6 p.m. Established about 1863 by John Bennett Lee (senior), joined by George Henry Chapman, trading as Lee and Chapman, and later as John B. Lee & Sons. Incorporated as a Pivate Limited Company in 1904. Directors: Edgar Blaker Lee and John Bennett Lee (Managing Directors), Ernest Gordon Lee, Amos Negus Santler. Connection: United Kingdom, Foreign. Colonial. Telephones: No. 4213 -Avenue; No. 525 Kensington, London. Telegrap.hic Address: " Woodblock, Grace, London." Bankers: London Joint Stock Bank, Ltd., Leadenhall Street, London, E.O.

LEE (JOHN) & SON (GRANTHAM), Ltd., Hatters', Furriers, Hare, Rabbit, Mole, Lambskin, Hair, Metal and General Merchants, Grantham. Hours of Business: 9 a.m. to 6 p.m. Established in 1845 by the late John Lee (d. 1885). Joined by William Lee (son), who carried on the business after the death of the founder. Incorporated as a Limited Companyin 1912. Directors: William Lee (Managing Director), Rothwell Lee, Silverwood Lee. Premises: Recently erected a spacious warehouse of Ferro-concrete, fireproof, to help to cope with increasing business. Branches: Easton, Northants, Stamford, Newark. Speciality: Exportation of Hare, Rabbit, Mole and Lambskins. Furs, it is claimed, noted for their quality wherever used, at home or abroad. Connection: Unite'd Kingdom, Foreign, Colonial. Telephone,: Nos. 47 and 48 Grantham. Telegraphic and Cable Address: " Lee, Grantham." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. Mr. William Lee is an Alderman, J.P. of the Borough of Grantham, was Mayor, 1906-7, Chairman of Easton Parish Council, Commissioner of Taxes, &c. Mr. Rothwell Lee is Vice-President of the Midland Metal Dealers Association ).

LEE (JOHN) & SONS, Ltd., Flannel Manufacturers, Dyers, and Finishers, Bankfield Mills, Crawford Street, Rochdale, and Wasp Mills, Wardle. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1850 by the late John Lee. Joined by his sons. Continued by the family. Last son died in 1906. Incorporated as a Private Limited Company in 1902. Directors: Henry 0. Lee and Percy C. Lee (grandsons of founder). Premises: Two Mills at Rochdale and two at Wardle. Staff: 275. Business: Flannel Manufacture for all purposes. General all-round trade. Connection: United Kingdom and Colonial. Telephones: No. 427 Rochdale; No. 82 Wardle. Telegraphic Address: " Leesons, Rochdale." Bankers: Lancashire and Yorkshire Bank, Ltd. Registered Office: Crawford Street.

LEE, MONKS & POPE, Lithographic and Letterpress Printers, Stationers and Account Book Makers, 46, Upper Maudlin Street, Bristol. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, close at 1 p.m Established in 1903 by John Elley (retired 1911), John Lee and Bertram H. Monks. Present Principals: John Lee, Bertram H. Monks and George A. Pope. Speciality: Best - class all - round Commercial, Chromo and Process Work. Telephone: No. 3947 Bristol. Telegraphic Address: " Lee, Bristol, 3947."

LEECH, GOODALL & CO., Engineers and Contractors, Pepper Road, Hunslet, Leeds. Hours of Business: Works, 6 a.m. to 5 p.m.; Saturdays, 6 a.m. to 12 noon. Office, 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1898 as Graham, Morton & Co., Ltd. Incorporated as a Limited Company. Reconstructed in 1904 as Graham, Morton, Ltd.; voluntary liquidation, 1907; private firm, 1908. Partners: William James Beaver Leech, Charles Arthur Goodall, and Clayton, Son & Co., Ltd., Leeds. Specialities: Conveying Plants, Roofs, Bunkers, &c.; Inclined, Vertical, and Horizontal Retort Installations, Colliery Screening Plants, &c. Patents: Several in connection with Conveyers and Gas Plant. Connection: Plants erected in all parts of the world. Contractors to H.M. Government. Telephone: No. 1982 Leeds. Telegraphic and Cable Address: " Vertical, Leeds." Bankers: Lloyds Bank Limited.

LEECHMAN & GRAY, Wine and Spirit Brokers and Distillers, 14, Quality Street, Leith. Hours of Business: 9 a.m. to 5 p.m. Established in 1868 by John A. Leechman (d.) and Robert S. Gray (d.). James Gray joined in 1899. Present Principal: James Gray (since 1909). Business: Agents for Louis Latour, Beaune (Burgundy); J. L. P. Lebegue & Cie., Cantenac Medoc (Claret); Duc de Montebello, Chateau de Mareuil (Champagne); E. Laurent et Cie., Bouzy (Champagne); Lebegue, Couvreur et Cie., Ay-Champagne (Champagne); Participation Saumuroise, Saumur (Sparkling Saumur); Joh. Bapt. Sturm, Riidesheim, o-Rh.; Hochheim Association, Hochheim (Hocks and Moselles); Woodhouse & Co., Marsala (Marsala); Wm. and John Graham & Co., Oporto (Port.); Williams, Humbert & Co., Jerez de la Frontera (Sherry); T. Hine & Co., Cognac (Brandy); also H. Inquinbert and Co., Saintes (Pros Cognac) (Brandy); P. Loopuyt & Co., Schiedam (Hollands Gin); Glon-Kinchie Distillery, Pencaitland; Glenlossie Distillery, Elgin. Connection: United Kingdom, Scotland (chiefly). Telephone: No. 467 Leith. Telegraphic Address: " Leech. man, Leith." Bankers: Clydesdale Bank, Ltd. Mr. James Gray is an Officer in the 4th Royal Scots Territorials.

LEEDS INDUSTRIAL CO-OPERATIVE SOCIETY, Ltd., Central Stores, Registered Office, and People's Hall, 10, Albion Street, Leeds. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Saturdays, Close at 5 p.m. Established in 1847. Incorporated as a Limited Company. President: Thos. A. Healy. Directors: John George Collinson, Charles John Lickley, Thomas Holmes, Joseph William Hollings, Annie Gration, J. S. Holloway, John Bell, James Tetley, J.P., W. Argile, W. Whitworth, A. Morgan, W. Cockshaw. Secretary: George Briggs, J.P., F.C.I.S. Staff: 2247. Specialities: Clothing, Boots and Shoes, Jewellery, Furniture, Groceries, Fish, Greengroceries, Meat, Coal, Drugs, &c. Telephone: No. 4470 Leeds. Telegraphic Address: " Coop Leeds." Bankers: London City and Midland Bank, Ltd.; Bradford District Bank, Ltd.; Union of London and Smiths Bank, Ltd.; Co-operative Wholesale Society, Ltd. (Manchester).

" LEEDS MERCURY " (THE). —See BAINES & CO., Ltd., New Station Street, Leeds; and 65, Fleet Street, London,

LEEK SPUN SILK & MANUFACTURING CO., Ltd., Silk Spinners, Gordon Mills, Leek, Staffs. Hours of Business: 8.30 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1889. Directors: Anthony Ward, J.P. (Chairman), William Leech, R. S. Milner, H. E. Whittles and Major General Phillips. Manager and Secretary: J. D. Jackman. Specialities: High-class Embroidery, Hosiery, Lace, Sewing and Weaving Yarns. Connection: United Kingdom and France. Telephones: No. 16 Leek. Telegraphic Address: " Spun Co., Leek." Bankers: Manchester and Liverpool District Banking Co., Ltd.

LEES (ASA) & CO., Ltd., Machinery Manufacturers for the Cotton and Wool Trades, Soho Ironworks, Oldham. Hours of Business: Usual. Established in 1816 by the late Samuel Lees; succeeded by the late Asa Lees (son) in 1843, when the Machine-making Business was added to the Ironfoundry. Incorporated as a Limited Company in 1872. Directors: Henry Lawton, Robert Taylor (Managing Directors), John Ed. Newton (Chairman), G. Arthur Schofield, J. H. Dunkerley. Claim to have established the first Ironfoundry in Oldham. Premises I Very extensive: fully equipped with all the latest improvements. Staff: About 3000. Specialities: All kinds of Machinery for Ginning, Opening, Carding, Combing, Preparing, Spinning, Doubling, and Winding Cotton, Wool, &c. Patents: Numerous. Connection: Large in all countries where Cotton and Woollen Manufactures are carried on. Telephone: No. 777 Oldham. Telegraphic Address: " Asa, Oldham." Codes: A 1, A B C (4th and 5th Editions); Atlantic. Bankers: London City and Midland Bank, Ltd.

LEES, T. & W., Ltd., Felt Hat Manufacturers, Brooks Street, Higher Hillgate, Stockport. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1870 by Thomas Lees. Incorporated as a Limited Company in 1899. Directors: William Lees (Chairman), William Henry Lees, Thomas H: Lees and Charles T. Lees. Staff: About 400. Branches: London and Paris. Specialities: Men's Fine Felt Hats and Ladies' Felt and Beaver Hats. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 59 Stockport. Telegraphic Address " Lees, Stockport." Bankers: Manchester and County Bank, Ltd. Mr. William Lees is an Alderman and has been twice Mayor of Stockport.

LEETE (JOSEPH) & SONS, Ltd., Continental Export Merchants, 23 and 26, St. Dunstan's Hill, London, E.C. Established in 1852 by Joseph Leete, who was joined in partnership by Emile Baillon, the firm being known as Leete & Baillon. The latter retired in 1890, and the founder continued the business with the assistance of his sons, under the style of Joseph Leete & Sons. Incorporated as a Limited Company in 1907. Directors: W. Exelby (Chairman), A. J. Waghorn (Deputy-Chairman), L. F. Dunnett, F. Jaques. Connection: Continent of Europe. Telephone: No. 2350 Avenue. Telegraphic Address " Letebal, London."

LEETE, SON & CO., General Produce Brokers, 11 and 13, Rumford Street, Liverpool. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1810 by Rowland Roscoe. Partnership Successions; (1) Roscoe and Rigg, 1824; (2) Roscoe, Arnold and Leete, 1834; (3) Arnold, Leete, Roscoe & Co., 1846; (4) Leete, Powell and Arnold, 1862; (5) Leete, Arnold & Co., 1869; (6) Leete, Son & Co., 1876. Present Principals: William Griffith Leete, Henry Gordon Clark, Bertram Cecil Harrison. One of the oldest firms in the trade. Staff t Fifty. Specialities: Rubber, Gum, Cocoa, Palm Oil, Palm Kernels, and other African Products. Soap Making Materials, Fish Oils; Newfoundland Seal Skins; Hides, &c. Telephone: No. 248 (Central), Liverpool (four lines). Telegraphic Address: " Leeteson, Liverpool."

LEGGOTT, W. & R., Ltd., Brass and Bronze Founders, Lock Manufacturers and Window Gearing Manufacturers, Silens Works, East Parade, Bradford, 90 and 91, High Holborn, London, W.C., and 65, King Street, Manchester. Hours of Business: 6.30 a.m. to 5.30 p.m. Established in 1881 by William and Robert Leggott. Incorporated as a Limited Company. Managing Directors: William Leggott and Robert Leggott. Premises: Works were specially erected for the business with all modern improvements. Covering about three-quarters of an acre. Staff: 130. Business: General Brass Founders, Lock Manufacturers, Opening Gearing for Lantern Lights and Ranges of Skylights, Locks, Door Furniture, Door Springs, Espagnolette Bolts, Wrought Iron Casements and Stays, &c., Fanlight and Skylight Openers, Single and Continuous. Patents: Various. Awards: Several. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government and to the Colonial Governments. Telephones: No. 1782, Bradford; No. 1437 Holborn, London; No. 237 City, Manchester. Telegraphic Addresses: Silens, Bradford "; Silenzio, Westcent, London:" Codes: A B C (5th Edition). Bankers: Bank of Liverpool, Ltd.

LEGH, C. NOEL, & CO., Timber Importers and Exporters, Miller's Bridge, Bootle, Liverpool. Hours of Business: Usual. Present Principal: C. Noel Legh. Specialities: Mahogany and Hardwoods, Spruce and Pitchpine. Connection: United Kingdom, Continent of Europe,' and Foreign Countries. Contractors to H.M. Government (Admiralty). Telephones: Nos. 45 and 649 Bootle. Telegraphic Address: " Alert, Bootle." Codes: A B C (4th and 5th Editions), New Zebra, and Universal. Wood Code with Supplement.

LEHMANN, ERNEST, Maker of Fibre Treating Machinery, 8, Chatham Street, Piccadilly, Manchester. Hours of Business: 9 a.m. to 4 p.m. Established in 1886 by Ernest Lehmann, the Present Principal. Specialities: Leaf and Stem Fibre Machines, Coir Fibre Machines, Oakum, Flock and Waste Machinery, Rope and Twine Machinery, Fibre Spinning Machines, and Power Looms for Bagging, Sacking and Carpetings. Connection: Foreign and Colonial.

LEHMANN, R., & CO., Ltd., Condensed Milk and Starch and Sugar Manufacturers and Importers, and General Commission Merchants, Laundry Specialists and Golf Ball Manufacturers, Peninsular House, Monument Street, London, E.C. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1879 by Robert A. Lehmann. Incorporated as a Private Limited Company in 1900, with Charles Theodore Lehmann (Managing Director), H. D. and M. L. Lehmann (Directors). Specialities: Condensed Milk, Coffee Extract, Starch of all kinds, Laundry Supplies, Golf Balls. Works at Willesden, and at Bear Wharf, Bankside, London, S.E. Branches: 28, Carr's Lane, Birmingham; 10, Victoria Street, Liverpool; 39, Bridgegate, Glasgow; 12, Greenwood Street, Manchester: 4, Sidney Street, Vicar Lane, Leeds; 27, Wyndham Arcade, Cardiff; also in Australia. Also agencies and travellers employed all over the United Kingdom. Connection: Most of the firm's business is conducted throughout the United Kingdom; also Australia and New Zealand. Telephones: London, No. 5402 Avenue (three lines); Works, No. 4031 Hop; Birmingham, No. 2446; Glasgow, No. 216 Tron; Manchester, No. 5675; Cardiff, No. 2295 Nat. Telegraphic and Cable Address: "Lehmann," London, Liverpool, and Cardiff; " Namhel," Manchester and Birmingham; " Thompson, Newcastle-on-Tyne."

LEICESTERSHIRE TIMBER CO. (THE), Timber Merchants and General Wood Workers, Nottingham Street, Melton Mowbray. Hours of Business: 7 a.m. to 6 p.m. Established in 1897 by W. Muse, the present principal. Premises: Situated in one of the principal streets of the town, covering about three acres. Staff: Varies. Specialities: Poultry Houses and Appliances, Portable Buildings, Green Houses, &c., Motor Car Houses, Hunters' Boxes, Rustic Work, Joinery, Gates, Barrows, &c. Awards: Several Medals for excellence of design and workmanship. Connection: United Kingdom chiefly, and Foreign. Telephone: No. 35 Melton Mowbray. Bankers: Barclay & Co., Ltd.

LEIGH MILLS CO., Ltd. (THE), Worsted Spinners and Manufacturers, Makers of High Class Fine Worsted Coatings, &c. Head Office: Coventry. Works: Leigh Mills, Coventry; and Leigh Mills, Stanningley, Leeds. Warehouses: 53, Leeds Road, Bradford, and 18, Watling Street, E.C. Offices: 7, Milk Street Buildings, E.C., and 18, Golden Square, London, W. Hours of Business: Usual. Incorporated as a Limited Company in 1863. Directors: Rt. Hon. Lord Leigh (Chairman), A. E. Fridlander, J.P. (Deputy Chairman), C. Allum, W. T. Browett, C. E. Dolphin, A. W. Street, J.P., J. E. Turner, C. Wade. Premises: Extensive Offices, Mills, Works and Warehouses, fitted with up-to-date appliances. Staff: Over 1000. Business: Worsted Spinning and Manufacture. Specialize in High-class Fine Worsted Coatings, " Admiralty " Dress Serges, " Orlwoola," and other Fancy Flannels and All-Wool Shirtings, Alpacas, Linings and Fancy Dress Goods. Connection: World-wide. Telephones: Nos. 7 and 725 Coventry; No. 70 Stanningley; Nos. 3067 and 3068 Bradford; No. 5244 Bank; No. 5086 Bank (Warehouse); No. 6728 Gerrard, London. Code: Lieber's. Bankers: Lloyds Bank Limited.

LEIGH & SILLAVAN, Metal Merchants, 66, Deansgate, Manchester. Hours of Business: 9 a.m. to 6 p.m. Established in 1873 by James Leigh and George Sillavan, the present principals. Specialities: Pig Iron, Steel, and Copper. Connection: United Kingdom chiefly. Telephone: No. 164 (Central), Manchester. Telegraphic Address: "Rails, Manchester." Bankers: Parr's Bank, Ltd.

LEITH, HULL & HAMBURG STEAM PACKET CO., Ltd. (THE), 16, Bernard Street, Leith. Hours of Business: Usual. Established in 1836 with steamers between Leith and Hull. About ten years later commenced to run to Hamburg under the present name. Registered in 1880. Incorporated as a Limited Company in 1899. Manager: James Currie, J.P. (James Currie & Co.). Staff: Seamen, 640; shore, 100; clerical, including, apprentices, about 100. Branches: Glasgow, Grangemouth, Newcastle, Sunderland, Dundee. Business: Owners of about forty steamers. Have regular steamship lines between Leith and Newcastle, Leith and Sunderland, Leith and Hull, Leith and Hamburg, Leith and Bremen, Leith and Stettin, Leith and Danzig, Leith and Konigsberg, Leith and Christiansand. and Copenhagen, Grangemouth and Hamburg, Dundee and Hamburg, also to Pillau, Libau, Pernau, and other Baltic Ports; also, when required. from Glasgow and Greenock to Hamburg. Connection: United Kingdom, Continent of Europe. Telephones: Nos. 807 and 808 (Managers); Nos. 407 and 408 (Office); Nos. 643 and 644 (Docks), Leith; No. 36 Grangemouth; 5823 Central (3 lines), Glasgow; Nos. 67 and 68 (P.O.) Newcastle; No. 470 Hull; Nos. 651 and 645 Sunderland; Nos. 235 and 236 Dundee. Telegraphic Addresses: "Currie," Leith and Grangemouth; " Packet," Glasgow, Newcastle, Hull, Sunderland; " Alexander," Dundee. Code: Scott's, 1896 (9th Edition), Reprint 1899. Bankers: Union Bank of Scotland (Leith, Glasgow, Dundee, and London), British Linen Bank (Leith), Commercial Bank of Scotland (Grangemouth), Lloyds Bank Limited (Newcastle), North-Eastern Banking Co., Ltd. (Sunderland).

LE LACHEUR, WM., & SON, Merchant Bankers, 58, Lombard 'Street, LondOn, E.C. Hours of Business: 10 a.m. to 5 p.m. Established in 1844 by William Le Lacheur under the style of Wm. Le Lacheur. Became Wm. Le Lacheur & Son in 1860, when J. A. Le Lacheur (son) was taken into partnership. Present Principals: W. J. Le Lacheur, P. G. Harrison, F. P. Castellain. Claim that the founder was the first merchant to bring Costa Rica Coffee to London. Business: Deal principally in Coffee and to a lesser extent in other Central American produce. Foreign Bankers. Connection: United Kingdom, Foreign. Telephone: No. 5523 Central. Telegraphic and Cable Address: " Lelacheur, London." Bankers: Barclay & Co., Ltd.

LEMANN, FRANCIS, Biscuit Maker. City Depot: 25, Broad Street Station, Liverpool Street, E.C. (late 28 and 29, St. Swithin's Lane, and 2, Threadneedle Street, London, E.C.). Hours of Business: 9 a.m. to 6 p.m. Established in 1747, and carried on in succession by Jacob Lemann, Michael Lemann (1817), Fredk. Adolphus Lemann, Francis Haden Lemann. Premises: Large factory at 13, Field Place, St. John Street, E.C. City Depot at above address. Occupied 2, Threadneedle Street, E.C., opposite the Royal Exchange, for many years. Is one of the oldest established houses in London, and was a landmark for many years in Threadneedle Street. Specialities: " The Captains," " Tops Bottoms," " Norwich," Rusks "; also many other kinds of Biscuits, including " American," " Digestive," " Bournemouth," Sweet Biscuits for Dessert, &c. The firm's Biscuit Powder for Infants' Food, Puddings, Frying Fish, &c., is extensively used. The above specialities are known all over the world. Connection: United Kingdom, Foreign, Colonial. Royal Warrants: Special Appointment to H.M. King George V. and to His late Majesty King Edward VII., and Her late Majesty Queen Victoria; also to the Royal Families of Europe. Supply many of the nobility and gentry of the United Kingdom. Telephone: No. 1842 Holborn. Telegraphic Address: " Rusks, London."

LE MAY, W. H. & H., Hop and Seed Factors. Office: 67, Borough High Street, S.E. Stand 16, New Corn Exchange, Mark Lane, London, E.C. Houre of Business: 8.30 a.m. Close at various hours. Established in 1873 by W. H. Le May. In 1875 admitted Herbert Le May (brother), and in 1879 Charles Le May and Edward Le May. Connection: World-wide. Supply agricultural Seeds through the leading shipping houses in London and elsewhere. Telephone: No. 399 Hop. Telegraphic Addresses: " Lemays, London "; " Hop Factor, London." Bankers: London Joint Stock Bank, Ltd. (Lothbury).

LEMBCKE (von BERMUTH) CO. (Incorporated), Creosote Oil Importers, 78 and 80, Wall Street, New York, and 4, Lloyd's Avenue, London, E.C. Hours of Business: Usual. Established in 1896 as C. Lembcke & Co. Present Principals: 0. M. von Bernuth, G. A. Lembcke, New York, and A. Lange, London. Business: Principal importers of Creosote Oil in bulk into the United States. Claim to be the originators of the trade. Representatives of Rueping Wood-Impregnation Patent in United States and Canada. Connection: United Kingdom, Germany, United States and Canada. Telephone: No. 9549 Central, London. Telegraphic Address: " Limbo," London and New York. Codes: Western Union, Lieber's, A B C (5th Edition). Bankers: Lawyers Title Guarantee and Trust Co., New York; Guaranty Trust Co., New York; London and Hanseatic Bank, London.

LENG (JOHN) & CO., Ltd., Newspaper Proprietors, Printers and Publishers, 186, Fleet Street, London, E.C., 32, King Street, West, Manchester, and Bank Street, Dundee (Head Office and Works). Established in 1801, when the business originated. Present firm of John Leng & Co. formed in 1851. Incorporated in 1903 as a Limited Company, of which the late Sir John Leng, M.P., D.L., LL.D., was first head. Managing Directors: W. C. Long, son of Sir John Leng; N. A. Pattullo, and J. Leng Sturrock. Branch Publishing and Editorial offices in London, Manchester, Belfast, Glasgow, Edinburgh, Stirling, Aberdeen, Cupar, Perth, &c. Stag: Over 400. Are publishers of the "Dundee Advertiser," "People's Journal," " Evening Telegraph and Post," " People's Friend," " My Weekly," " Sunday Hours," and of the well-known series of " People's" and " Long's " Handbooks. Also General Printers and Lithographers. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4283 City (London). Telegraphic Addresses: "Leng, Dundee "; Docemus, London."

LENG, SIR W. C., & CO., Ltd., Proprietors of " The Sheffield Daily Telegraph," " Yorkshire Telegraph and Star," ‘b The Weekly Telegraph," " The Sheffield Weekly News," " The Week and Sports Special," and other Publications, Aldine Court and High Street, Sheffield. London Offices: 181, Fleet Street, E.C. Hotel's of Business: Usual. Established in 1855. Business was taken over in 1863 by Frederick Clifford, K.C., and Sir William Leng. Incorporated as a Limited Company in 1903. Directors: C. D. Leng, J.P., Charles Clifford, J.P., A. F. Clifford, J.P., W. St. Quentin Leng. Secretary and General Manager, G. E. Stembridge. Claim that " The Sheffield Telegraph " is the oldest daily paper published in the Provinces. Branches: Rotherham, Barnsley, Doncaster, Chesterfield, Mexboro', Derby, Mansfield, &c. Business: Newspaper Proprietors and Printers. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 3949 Sheffield; No. 223 Holborn (Commercial Dept.), and No. 4931 Holborn (Editorial Dept.), London. Telegraphic Address: " Leng, Sheffield "; " Lenguado, Fleet, London." Bankers: Sheffield Banking Co. (Sheffield).

LENNARDS LIMITED, Leather Boot and Shoe and Hosiery Merchants. Head Offices, &c.: Queen's Road, Bristol. Hours of Business: 9 a.m. to 6 p.m. Established over a quarter of a century. Incorporated as a Limited Company in 1897. Directors: Thomas J. Lennard, J.P. (Chairman and Managing Director), J. Wallis Goddard, J. G. Chattaway, Robert Walker, Thos. Singlehurst. Secretary: J. E. Hazzledine. Premises: Headquarters Building one of the finest and largest in the West of England. Branches: Nearly 200 Shops throughout England and Wales. Speciality: Boots and Shoes for everyone. Connection: United Kingdom. Telephone: No. 1130 Bristol. Telegraphic Address: " Lennards Bristol." Bankers: Lloyds Bank Limited.

LENNOX FOUNDRY CO., Ltd., Chemical, General and Electrical Engineers, Brass and Iron Founders, Tantiron Foundry, Glenville Grove, New Cross, London, S.E. Hours of Business: 7.30 a.m. to 6 p.m.; Saturdays, 7.30 a.m. to 1 p.m. Established in 1903 by Robert N. Lennox, the present principal. Premises: Have an area of two and a half acres, complete with foundries, machine shops, &c. Speciality: Tantiron Acid-Resisting Non-Corrosive Alloy, also the manufacture of all types of Chemical, Electrical and Metallurgical Plant. Awards: Grand Prix, Gold Medal, Silver Medal, St. Louis. Telephone: 770 New Cross. Telegraphic Address: "Equifex, Dept, London."

LEPARD & SMITHS, Ltd., Wholesale and Export Stationers, 17 and 18, Great Earl Street, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1746 by William Lepard. Partnership Successions: (1) William Lepard, John P. Lepard, John James Smith, 1795; (2) Benjamin Lepard, Augustus Applegarth, Edward Cowper, 1800; (3) William Lepard Smith, Joseph Applegarth, 1820; (4) William Lepard Smith, John James Smith, 1837; (5) John James Smith, Charles King Smith, Alfred Gurney Smith, 1856; (6) Alfred Gurney Smith, William Lepard Smith, Arthur King Smith, 1887. Incorporated as a Limited Company in 1891. Present Directors: ^ Arthur W. Dean, Walter Howard, A. King Smith, Francis J. Ross, H. Bradly, and E. J. F. Scott. Specialities: Printings, News, Writings and Castle Art Cover Papers. Large stock of these held in Paris and in the Colonies. Also a large number of specialities in Watermark Writings. Awards: The Silver Medal of the Society of Arts was awarded. to Mr. William Lepard in 1787. Connection: World-wide. Telephones: No. 3123 Regent (five lines). Telewriter: No. 275 Charing Cross. Telegraphic Address: " Lepard, Cable, London." .

LESLIE & CO., Ltd., Contractors, St. James House, Kensington Square, W., and 39A, Queens Gate Gardens, South Kensington, London, S.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1886 by Frederick Shingleton. Incorporated as a Limited Company in 1894. Chairman: Vincent W. Yorke. Managing Director: Frederick Shingleton. Premises: Consist of Joiners' Shops at Kensington Square, W., and Roland Gardens, South Kensington, S.W.; Masons' Shops, Britannia Wharf, Fulham, S.W. Staff: About Fifty, including surveyors; mechanics and labourers, 3000. Specialities: In large Constructional Work and Reinforced Concrete Work. Patents: System of Reinforced Concrete and Non-slipping tread for Steps. Connection: United Kingdom and Foreign, amongst notable buildings erected the Park Hospital, Hither Green; Lunatic Asylum, Chadwell Heath; Small Pox Hospital, Dartford; Royal College of Science, South Kensington, and many other public buildings. Recent work and contracts in hand are rebuilding the front of Buckingham Palace, Triennial Contract (London District), for H.M. Office of Works Lunatic Asylum at Epsom for London County Council. Telephones: Nos. 1257(two lines); Nos. 4668 and 317 Kensington, London. Bankers: London County and Westminster Bank, Ltd.

LESLIE, W., & CO., Ltd., Shipowners, Shipbrokers, and Herring Exporters, 59, Marischal Street, Aberdeen; also at Castle Bay, Downings Bay, Buncrana, Londonderry, Baltasound, Lerwick, Wick, Fraserburgh, Peterhead, Blyth, Great Yarmouth, and Lowestoft, during the fishing seasons. Hours of Business: 9 a.m. to 5.30 p.m.; Evenings during Fishing Season. Established in 1874 by William Leslie. In 1892 James Cran became partner. Incorporated as a Private Limited Company in 1909. Directors: William Leslie, James Cran, George Hall, Charles Frederick Ludwig, and Norman Leslie. The business of Charles Ludwig & Co., Shipbrokers, Aberdeen, is now amalgamated with that of W. Leslie & Co., Ltd. Were Managers of the Leslie Steamship Co., Ltd., and of the Aberdeen and Glasgow Steamship Co., Ltd., during the existence of the Companies. Business: The Export of Herrings, Shipbrokerage and Commission business. Connection: United Kingdom, Germany, Russia, Scandinavia, United States. Telephones: No. 423 National, and No. 3 Post Office (latter for Trunk Calls only). Telegraphic and Cable Address: " Leslie, Aberdeen." Bankers: North of Scotland and Town and County Bank, Ltd. -; also London Joint Stock Bank, Ltd. (Fenchurch Street Branch, London).

LESTER & HARRIS, Ltd., Manufacturers, Webster Street, Coventry. Hours of Business: Usual. Established about 1885. Incorporated as a Limited Company, 1911. Managing Director: Enoch Harris. Specialities: Woven names of every description. Connection: Wholesale only. Telephone: No. 410 Coventry. Telegraphic Address: " Namen, Coventry." Bankers: London City and Midland Bank, Ltd.

LETRICHEUX & DAVID, Ltd., Steamship Owners and Brokers, 5, Gloucester Place, Swansea. Hours of Business: 9 a.m. to 6 p.m. Established about 1850 by M. Letricheux. Continued by (1) M. Letricheux and E. David, 1874; (2) E. David and R. J. Matthews, 1877; (3) R. J. Matthews, 1896. Incorporated as a Limited Company in 1908. Directors: R. J. Matthews, R. Borlase Matthews and Trevor J. Matthews. Premises: Occupy eleven rooms. Staff: Fifteen. Branches: Cardiff, 6, Mount Stuart Square; Port Talbot, Courtland Terrace. Business: Steamship Owners and Brokers. Connection: United Kingdom and Foreign. Telephones: No. 1169 Central, Swansea; No. 434 P.O., Cardiff; No. 260 Port Talbot. Telegraphic Addresses: " Letricheux, Swansea "; " Letricheux, Cardiff "; " Letricheux, Port Talbot." Code: Scott's. Bankers: Capital and Counties Bank, Ltd. (Swansea).

LETTER-FILING APPLIANCES CO. (THE), Makers of all kinds of Letter Files, 25, Masshouse Lane, Dale End, Birmingham. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1850 by Frederick Brampton. Continued by his son. Present Principal: Alfred Johnson. Specialities: All kinds of Letter-Filing Appliances. Make a special feature of Instantaneous Binders, Automatic Spring Letter Case, " Handy Volume " Files, &c. Hold Several patents. Connection: United Kingdom, Foreign Colonial. Telephone: No. 3058 Central, Birmingham. Telegraphic Address: " Letterfile, Birmingham." Bankers: National Provincial Bank of England, Ltd. (Birmingham). Pastimes: Golf and Cycling.

LETTS (CHARLES) & CO., Diarists and Publishers, 3, Royal Exchange, London, E.C.; Factory, Southwark Bridge Buildings, London, S.E. Hours of Business: 9 a.m. to 6 p.m. Established by John Letts in the reign of George III. Present Principals: H. V. Letts, N. A. Letts. Agencies: New York, Paris, Melbourne. Staff: About 400. Specialities: Self-opening Diaries and Note Books, containing £1,000 Accident Insurance Policy. Hold Patents covering several inventions, including Self-opening Memo Tablet, Automatic Date Block, and Loose-leaf Binder. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Stationery Office). Royal Warrant: Special Appointment to the Court of H.I.M. the Tsar of Russia. Telephones: Nos. 1250 and 1251 Hop. Telegraphic Addresses: " Diarists," London and New York.

LEVASSEUR, E., Ltd., Classic Furniture Manufacturers, 6, Poland Street, Oxford Street, London, W. Hours of Business: 9 a.m. to 7 p.m. Established about 1880. Incorporated as a Limited Company. Directors: E. L. Levasseur (Chairman), E. F. Levasseur (Manager and Secretary), S. Z. Levasseur. Premises: Extensive building of six floors as Showrooms, well stocked. Staff: About 100. Specialities: Good reproductions of Genuine Antique Furniture, large Stock kept. Telephone: No. 7597 Central, London. Bankers: National Bank, Ltd. (Oxford Street).

LEVER BROTHERS, LIMITED, Soap Manufacturers, Port Sunlight, Cheshire; and Sunlight Wharf, 41A, Upper Thames Street, London, E.C. Telephones: No. 900 Birkenhead; Nos. 646 and 666 Bank (London). Telegraphic Addresses: "Lever, Port Sunlight "; " Cheerful, London." Codes: A B C (4th and 5th Editions); Lieber's; A 1.

LEVERSON, P. L., Tobacco Importer, India House, 84, Leadenhall Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1884 by P. L. Leverson. Present Principals: P. L. Leverson, W. E. Leverson. Business: The Importation of Unmanufactured Tobacco from all countries. Connection: World-wide. Telephone: No. 314 Avenue. Cable Address: " Menhaden, London." Code: A B C (4th and 5th Editions). Bankers: London Joint Stock Bank, Ltd.; Amsterdamsche Bank (Amsterdam). Club: (Mr. P. L. Leverson and Mr. W. E. Leverson), Junior Constitutional.

LEVESON & SONS, Manufacturers of Baby Carriages, Bath Chairs and Invalid Furniture, 1, 2, 3, 4 and 7, Lawrence Street, London, W .C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, close at 2 p.m. Established in 1849 by Alexander Leveson (d.). Present Principals: Rudolph Leveson, Henry Leveson (sons) and R. M. Leveson (grandson). Branches: London, Manchester, and Liverpool. Specialities: Baby Carriages, Bath Chairs and Invalid Furniture. Telephone: No. 5271 Gerrard. Telegraphic Address: " Wheeleries, London." Code: A B C (4th Edition). Bankers: London County and Westminster Bank, Ltd.

LEVI & SALAMAN, Ltd. (trading also as the Potosi Silver Co.), Manufacturers of Silver Goods, Table Ware, &c., 143, Newhall Street, Birmingham. Hours of Busi ness: 9 a.m. to 6 p.m. Founded in 1870 by J. W. Salaman and the late P. H. Levi. Directors: J. W. Salaman (Chairman), C. J. Levi, B.Sc. (Lond.), and L. H. Salaman, B.A. (Cantab.). Premises: Large Factory, covering an area of 4,000 square yards. Fully equipped with all the latest improvements. Stag: About 500. Branch: London Showrooms, 2, Hamsell Street, E.C. Specialities: Silver Goods of all kinds; Potosi Silver spoons and forks. Reproductions of Sheffield Plate, &c. Trade-mark: Spread Eagle. Connection: United Kingdom, Foreign, Colonial. Telephone: Central No. 392. Telegraphic Addresses " Levisalm, Birmingham "; " Potosi, Birmingham." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. (New Street, Birmingham).

LEVILION, L. L:, Court Dressmakers and Milliners, 3, Hanover Street, Hanover Square, London, W. Specialities: Court Dressmaking; French Lingerie and Millinery. Telephone: No. 3221 Mayfair. Bankers: National Provincial Bank of England, Ltd.

LEVINSTEIN, LIMITED, Aniline Colour Manufacturers, Coal Tar Colours, Drysalters, &c., Blackley, Manchester. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1865 by Ivan Levinstein. Incorporated as a Limited Company in 1895. Directors: Sir J. B. Lonsdale, Bart., M.P. (Chairman), Dr. Herbert Levinstein, W. H. Shaw, Ivan Levinstein (Managing Director). Premises: Cover thirteen acres. Branches: Milan, Boston, Philadelphia. Chicago, Toronto. Business: Manufacture of Aniline Colours, " Kromoline," an Oil for Stuffing and Finishing Leather, &c., &c. Patents: Many Colours for Dyeing Cotton, Woollen and Union Fabrics. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 319 and 320 Cheetham Hill, Manchester. Telegraphic Address: " Levinstein, Manchester." Codes: A B C, Lieber's (5th Edition). Bankers: Manchester and Liverpool District Banking Co., Ltd. Mr. Ivan Levinstein has been President of the Manchester Chamber of Commerce, President of the Society of Chemical Industry, a Governor of Owen's College, &c.

LEVY BROTHERS & KNOWLES, Ltd., 26, Mark Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1849. Incorporated as a Limited Company, 1893. Premises: Head office at 26, Mark Lane, E.C.; Works, London, E.; Lightbody Street, Liverpool; High Street, Hull; Calcutta. Branches: Liverpool, Hull, Glasgow, Belfast, Bristol. Specialities: Jute and Jute Fabrics; also Sacks and Bags of all descriptions for Home and Export Trade, Retort Carbon., Graphite, and sundry Chemical Products. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3470 ( three lines) Avenue (London); No. 6389 Central (Liverpool); No. 820 Hull; No. 1775 Argyle (Glasgow); No. 2867 Belfast; No. 2124 Bristol. Cable: " Package, Fen, London "; " Hercules, Liverpool "; " Hercules, Hull "; " Package," Glasgow, Belfast, and Bristol. Codes: A B C (4th and 5th Editions); A 1.

LEVY, JOSEPH N., Shipper and Merchant, 109, Portland Street, Manchester; and as Joseph N. Levy & Co., at Smyrna, Turkey. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1905 by Nissim Levy Bairacli, of Smyrna. Present Principals: Joseph N. Levy and Jacob D. Cohen (Manager of the Smyrna branch). Business: Fancy Cotton Goods, Exporter of Machinery, also Importer of best Turkish Emery Stone. Connection: Sell in the Home Trade; Ship to different Markets, chiefly Smyrna. Telephone: No. 6196 Central, Manchester. Telegraphic Address: " Cotonifeio, Manchester." Club Manchester Athenaeum.

LEVY, KENYON & HAYWARD, Brokers, 46, Stanley Street, Liverpool. Hours of Business: Usual. Established in 1878 by Augustus Samuel Levy (d.), Thomas Redman Kenyon and Francis William Hayward (d.). Present Principals: Thomas Redman Kenyon and Ernest Levy Kenyon. Specialities: Dried Fruits from Greece, Turkey, California, Spain, Australia, &c. Telephone: No. 3936 Bank, Liverpool. Telegraphic and Cable Address: " Levy, Liverpool." Code: Private. Bankers: Lloyds Bank Limited.

LEWIS & BURROWS, Ltd., Chemists, Druggists, and Perfumers. Head Office: 146, Holborn Bars, London, E.C.; and twenty-six Branches. Hours of Business: 8.30 a.m. to 9 p.m. An extensive business, the oldest branches of which were established in 1888 by W. B. Trick at 243, Brompton Road; and in 1883 by T. K. Matterson at 10.8, New Oxford Street; in 1881 by J. H. Lewis at 22, Great Portland Street; and in 1886 by J. E. Griffiths at 274, Seven Sisters Road. Incorporated as a Limited Company in 1895. Directors: J. R. Brough (Chairman), W. B. Trick, J.P., J. K. Matterson, F. A. K. Hounsell. General Manager: E. W. Gough. Secretary: W. J. Spratling, Branches: Twenty-six throughout London. Specialities: Pharmaceutical Products. Special Department for Surgical Instruments and Sick-room requirements. Connection: World-wide. Telephone: No. 1967 Holborn. Telegraphic Address: " Dispensed, London." Bankers: London County and Westminster Bank, Ltd.

LEWIS & CO., Wallpaper Manufacturers, Paint, Varnish and Paint Brush Factors, 31, Miller Street, Manchester. Hours of Business: 8 a.m. to 6 p.m. Established in 1872 by M. Lewis and S. J. Lewis. Present Principal: S. J. Lewis. Premises: Four storey Warehouse, each floor space covers twenty yards by fifteen yards. Works at Medlock Mills, Lees, near Oldham, joined to the Wall Paper Manufacturers, Ltd., in 1899. Specialities: Wallpapers, Paints and Varnishes. Connection: United Kingdom, Colonial. Contractors to H.M. Government (War Office). Telephone: No. 3445 City, 1Vlanchester. Telegraphic Address: " Obstacle, Manchester."

LEWIS (JAMES) & CO., Assessors of Fire and Burglary Losses, Auctioneers and Insurance Experts, 6, Southampton Buildings, Chancery Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1869 by James Lewis. Present Principals: James Lewis and Alfred A. Summer. Business: Assessment of Fire and Burglary Losses, Auctions and Insurance Agency. Patent: Lewis's Fire Escape. Connection: United Kingdom. Telephones: No. 1216, Holborn; No. 2431, Brixton, London. Mr. James Lewis was the founder and chief officer of London Auxiliary Fire Brigade, a P.M. of Freemasonry, held a commission in Railway Rifles (Volunteers), in the ranks of the West Essex and Berkshire Yeomanry, and Queen's Westminster Rifles, Author of " Axe and Belt."

LEWIS, J. B., & SONS, Ltd., Hosiery Manufacturers, Haydn Road, Nottingham. Factories: Ilkeston Junction and Nottingham. Hours of Business: Usual. Established in 1815 by James Blount Lewis at Tewkesbury. Partnership Successions: (1) J. B. Lewis & Son, 1850; (2) J. B. Lewis & Sons, 1855. Incorporated as a Limited Com pany in 1894. Directors: J. L. Lewis (Chairman), H. F. Lancashire (Vice-Chairman), A. B. Lewis, J. Reid. Staff: About 1900. Specialities: " Viking " and 2(4 " Robin Hood " Hosiery and Underwear, &c. Patents: Various for fancy effects on Hosiery and Underwear. Connection; United Kingdom, Foreign, Colonial. Telephones: No. 5300 (five lines) Nottingham ( Warehouses and Globe Works); Nos. 73 and 74 Ilkeston Junction. Telegraphic Address: " Lewison, Nottingham," Bankers; London City and Midland Bank, Ltd. (Nottingham).

LEWIS (JOHN) & CO., Silk Mercers and Drapers, 278 to 288, Oxford Street, and 16 to 28, Holles Street, London, W. Established in 1864 by John Lewis. Present Principals: John Lewis (founder), John Spedan Lewis (son). Premises: An extensive and commanding block of modern buildings; with frontages to Oxford Street and Holles Street. No. 24, Holles Street (now rebuilt and included in the firm's premises) was the birthplace of Lord Byron, who is commemorated by a bust placed upon the facade of the building. Business: Silk Mercers and General Drapers. Large stocks held, representing all branches of these trades. Telephone: No. 3770 Mayfair. Telegraphic Address: " John Lewis, London."

LEWIS, ROBERT, Cigar Importer and Cigarette Manufacturer, 20, St. James's Street, London, S.W. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1789. One of the oldest firms in the trade. Specialities: High-class Cigars and Cigarettes. Inventor and Patentee of the Gold Tipped Cigarettes. Manufacturer of the Wingfield Lawn Tennis Smoking Mixture. Connection: United Kingdom, Foreign, Colonial. Telephone: Gerrard 3787. Telegraphic Address: " lntimidad, St. James, London." Cable Address: " Intimidad, London." Code: A B C (5th Edition).

LEWIS, S., & CO., Wholesale 14, Glasshouse Yard, Aldersgate Street, London, E.C. Hours of Business: 9 a.m. to 8 p.m. Established in 1890 by Samuel Lewis. Succeeded by Leonard Lewis and Herbert Lewis (sons). Present Principals: Samuel Lewis and Leonard Lewis. Premises: Warehouse of five floors. Speciality: Ladies' and Children's Millinery. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1934 Central, London. Telegraphic Address:" Drollery, Barb, London." Bankers: National Provincial Bank of England, Ltd.

LEWIS (WILLIAM) & SONS, Tin Plate Manufacturers, Gorseinon, Glamorgan. Hours gfmess: Usual. Established in 1871 by William Lewis. Continued by his sons. Present Principals David Lewis, J.P., Thomas Lewis and William Rufus Lewis. Employees: About 350. Business: Tin Plate Manufacturers. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 4 Gorseinon. Telegraphic Address: " Lewis, Gorseinon." Bankers: Capital and Counties Bank, Ltd. (Gorseinon). Mr. David Lewis is a Justice of the Peace. He was High Sheriff of Glamorganshire for 1909 to 1910.

LEY'S MALLEABLE CASTINGS CO., Ltd., Derby. Hours of Business: 9 a.m. to 5.30 p.m. Saturdays, close at 12 noon. Established in 1874 by Sir Francis Ley, Bart. Incorporated as a private Limited Company in 1897. Directors: Sir Francis Ley, Bart. (Governing Director), H. Gordon Ley, J.P. (Vice-Chairman), Frank Brailsford (Works Director), Ernest N. Wood (Office Director), and Henry M. Gray. Claim to be the largest enterprise engaged in the specialities in Europe. Premises: Cover thirty acres. Equipped throughout with all up-to-date appliances. Staff: About 1500. Staff Clubs: Well-fitted-up Institute and sixteen acres of recreation ground. Specialities: Ley's Homogeneous " Black Heart " Malleable Castings and Chain Belts of various types. Trade Mark: " Black Heart." Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government (Admiralty and War Office). Telephone: No. 896 Derby (two Wires and Private Exchange). Telegraphic Address: " Leys, Derby." Codes: A B C, A 1 (5th Edition) and Western Union. Bankers: Union of London and Smiths Bank, Ltd.

LEYLAND & BIRMINGHAM RUBBER CO., Ltd. (THE), India Rubber Manufacturers and Waterproofers, Leyland, near Preston, Lancs. Hours of Business: Registered Office, Leyland, 9 a.m. to 6 p.m.; Saturdays, close at 12 noon. Established by James Quin. Incorporated as a Limited Company in 1873, and traded as James Quin & Co., Ltd., until name was altered to that of The Leyland Rubber Co., Ltd. Amalgamated with the Birmingham India Rubber Co., and Stanley Morrison & Co., Ltd. (London), in 1898 and registered as above. Directors: Robert T. Byrne (Chairman), Birmingham; Arthur S. Morrison, London; James T. Goudie, Leyland. Secretary: George Walmsley. Premises: Very extensive, about twelve acres at Leyland, and one at Maryhill, Glasgow. Equipped with up-to-date appliances. Staff and Workpeople: About 1000. Branches: London, Birmingham, Glasgow, Edinburgh, Manchester, Cardiff, Preston, Johannesburg, Calcutta, Buenos Ayres. Specialities: General India Rubber Manufacturing and Waterproofing, including Motor and Cycle Tyres, Rubber Surgical Goods, Hose, Belting, Packings, Tiling, Heel Pads, Waterproofing and all Mechanical Goods, &c. Patents: Various. Connection: United Kingdom, Foreign, Colonial (extensive). Telephones: No. 34 Leyland. Telegraphic Address: " Rubber, Leyland." Codes: A B C (5th Edition), Western Union (Universal Edition), Supplement A, and Two-in-One Code. Bankers: United Counties Bank, Ltd. (High Street, Birmingham).

LEYLAND (FREDERICK) & CO., Ltd., Steamship Owners, 27, James Street, Liverpool. Hours of Business: Usual. Established about 1830 by John Bibby. Partnership Successions: (1) John Bibby, Sons & Co.; (2) Frederick Leyland & Co. Incorporated as a Limited Company as Frederick Leyland & Co., Ltd. Reconstructed in 1900 as Frederick Leyland & Co. (1900), Ltd.; in 1908 as above. Directors H. B. Roper (Chairman and Managing Director), Rt. Hon. Lord Pirie, James Gray, Miles W. Mattinson, F. Elmer Speed, Charles F. Torrey. Branches: London, 38, Leadenhall Street, E.C., and 1, Cockspur Street, S.W.; Manchester, 13, St. Ann Street; Boston (United States), 84, State Street. Also at New Orleans, Galveston, Portland Ma., Montreal and Quebec. Business: Ship owners. Connection: World-wide. Telephone: No. 8080 Central, Liverpool. Telegraphic and Cable Address: " Leyland, Liverpool." Codes: A B C, Scott's, and Watkin's. Bankers: Bank of Liverpool, Ltd.

LEYLAND MOTORS, Ltd., Manufacturers of Commercial Motors, Leyland, Lancs., 47, New Kent Road, London, S.E., and 26 to 32, Vauxhall Road, Liverpool. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established fifteen years ago by Henry Spurrier (jun.). Incorporated as a Limited Company. Chairman: Henry Spurrier (sen.). Managing Director: Henry Spurrier (jun.). Secretary: C. B. Nixon. Premises: Buildings and Land cover about thirteen acres, the freehold property of the company. Staff: 1000. Agencies: In all the principal countries and colonies. Speciality: Commercial Motors of all descriptions. Patents: Numerous. Awards: Obtained at many exhibitions. Connection: United Kingdom, Foreign and Colonial. Royal Warrant: Special appointment to H.M. The King for the supply of Motors. Telephones: No. 37 Leyland (two lines); No. 8963 Central; No. 567 Hop, London; No. 1823 Central, Liverpool. Code: A B C. Bankers: Manchester and Liverpool District Bank, Ltd. (Preston).

LIBERTY & CO., Ltd., London, Paris, and Birmingham. Makers, Importers, and Dealers in Furniture, Furnishing and Dress Fabrics, and Eastern and Western Decorative Wares (wholesale and retail). London: (" Chesham House " block), Nos. 138 to 154, Regent Street, and 18 to 20 and 25 to 34, Warwick Street, and 2 to 6, Beak Street; (" East India House " block), 208, 212 to 218, and 222, Regent Street, and 32, 35 to 39, and 42 to 46, Kingly Street, W. Workrooms: 5 to 14, Little Marlborough Street, Factory: Highgate. Paris: 3, Boulevard des Capucins. Birmingham: 117 and 119, Corporation Street. Staff: Over 1,300. Founded by Arthur Lasenby Liberty in 1875. Incorporated as a Limited Company in 1894. Directors: Sir Arthur Liberty (Chairman), Wm. Street, John Llewellyn (since Feb. 25th, 1898), Alwyn Ernest Lasenby (since March 3rd, 1903), Harold Close Blackmore (since March 6th, 1905), the last-named acting also as Secretary and Solicitor to the Company. Specialities: The production of Furnishing and Dress Fabrics, Costumes, and Decorative Wares in artistic Designs and Colourings, and the manufacture of Artistic Furniture and Jewellery. Connection: United Kingdom, Foreign, Colonial. Agencies all over the world. Royal Warrants: To H.M. King George, H.M. Queen Mary, His late Majesty King Edward, and H.M. Queen Alexandra. Telegraphic and Cable Address: " Liberty, London." Codes: A B C (5th Edition) and Western Union. Telephone: No. 1 Regent. Bankers: Bank of England.

LIBRARY BUREAU, Ltd., Manufacturers of Card Index Cabinets and Vertical Files in Wood and Steel, Card Index Systems for every business, Steel Shelving for Offices and Libraries. Registered Offices and Factory: 6 and 8, Underwood Street, City Road, N. Showrooms; 4, Cheapside, London, E.C. Hours of Business 9 a.m. to 6 p.m. Established it 1876. Incorporated as a Limited Company in 1894. Managing Director: C. E. George. Secretary and Treasurer: H. Griffiths. Index and Filing Cards were originally used only in connection with libraries, hence the name "Library Bureau." Their use for commercial purposes is now very extensive. Branches: Manchester, 59, Cross Street; Birmingham, 75, New Street; Glasgow, 154, Howard Street; Cardiff, 5, St. John's Square; Paris, 13, Rue du Quatre Septembre. Specialists in Business Organization Card Systems, Vertical Filing (Automatic, Numeric, Alphabetic, Geographic), Card Ledgers, Factory Accounting. Connection: Worldwide, i.e., wherever records are kept among professional men, business houses, manufactories, town and Government offices, &c. Telephone: No. 1851 City (two lines). Telegraphic Address: " Bookshelf, London." Cable Address: " Library, London." Bankers: London County and Westminster Bank, Ltd.

LIDDELL (WILLIAM) & CO., Ltd., Linen Manufacturers, 42 to 44, Upper Queen Street, Belfast. Hours of Business: 9 a.m. to 6 p.m. Established in 1846 by William Liddell. Continued by Harry Liddell, Robert Liddell and Charles Liddell. Incorporated as a Limited Company. Directors: Harry Liddell, Robert Liddell (Chairman) and Charles Liddell. Sole industry in the village of Donacloney, Co. Down. School, Club House, Church, Cooperative Stores all built by the company. Premises: Buildings cover thirty acres. Factory is equipped with all up-to-date appliances. Staff: About 1000. Branches: London, 5, Carey Lane, and 34, Gutter Lane, E.C.; New York, Sydney and Melbourne. Specialities: Household Linens, Club, Hotel and Steamship Linens. Awards: Gold Medals, Twice Grand Prix, London; Two Gold Medals, Dublin; Grand Prix, Paris and Chicago. Connection: Represented direct in Great Britain, United States, Australia, New Zealand, South Africa, China and Japan. Contractors to H.M. Government (Admiralty). Telephones: Nos. 154 and 2506 Belfast; No. 6004 Bank; No. 9421 City, London. Telegraphic Address: " Banoge, Belfast and branches. Bankers: Ulster Bank, Ltd., Waring Street, Belfast. Mr. Harry Liddell has been M.P. for West Down. Clubs: Union (Belfast), Constitutional (London).

LIDGERWOOD, Ltd., Coffee Machinery and Marine Engineers, General Export Merchants, Caxton House, Westminster, London, S.W., and Speedwell Ironworks, Coatbridge, Scotland. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1859 by Wm. v. V. Lidgerwood. Incorporated as a Limited Company. Directors: George Watson (Chairman and Managing Director), John H. Lidgerwood, James G. Lidgerwood, and Wm. v. V. Lidgerwood. Business: Coffee Machinery and Marine Engineers, General Export Merchants. Connection: • Central and South America, Dutch East Indies, &c. Telephone: No. 585 Victoria, London. Telegraphic Address: " Lidgerwood," London and Coatbridge. Codes: A B C, Al, Lieber's, Business, and Private.

LIEBER CODE CO., Telegraphic Code Compilers and Publishers, 2-4, Cheapside, London, E.C.; and New York. Connection: World-wide. Telephone: No. 170 Central (London); No. 2464 Broad (New York). Cable Address: " Rebeil," London and New York. Bankers: Martin's Bank (London); Hanover National Bank (New York); Lloyds Bank (France) Limited (Paris); 1)resdner Bank (Hamburg).

LIEBERMANN, BELLSTEDT & CO., Liquor Merchant. in South Africa, 60, Mark Lane, London, E.C. Hours of Business: Usual. Present Principals: Guy H. Unwin (London), D. E. Vreede and E. D. Liebermann (Durban), W. Liebermann, L. Andre de la Porte, F. Corssen (Port Elizabeth), E. Scholl (Bremen). Branches: Port Elizabeth, Durban, Johannesburg, Bloemfontein, Bulawayo, &c., in South Africa, Bremen (Germany). Speciality: General Liquors, Imported and Colonial. Telephone: No. 10475 Central, London. Telegraphic Addresses: " Bellstedt," London, Port Elizabeth, Durban; " Experts," Johannesburg and Bremen. Codes: Western Union, A 1, A B C, Private. Bankers: Standard Bank of South Africa, Ltd.

LIEBIG'S EXTRACT OF MEAT CO., Ltd., Manufacturers of Concentrated Foods and Canned Goods, and River Plate Merchants, Thames House, Queen Street Place, London, E.C.; Fray Bentos, Uruguay; Colon, Argentina. Hours of Business: (London), 9.30 a.m. to 6 p.m. Incorporated in 1865 as a Company under the control of Baron Justus von Liebig. Pioneers in the manufacture of concentrated foods, and were awarded Gold Medal at the Paris Exposition, 1867, in recognition of their having founded a new industry in the world. Present Directors: Chas. E. Gunther (Chairman and Managing Director), Robt. L. Gunther, Maurice Glyn, Wilhelm von Mallinckrodt, Alfred Osterrieth. Secretary: Robert Gilligan. Premises: London offices, &c., in Queen Street Place, E.C.; two large factories, viz., at Fray Bentos, Uruguay, and at Colon, Argentine Republic; packing factories in various cities in Europe. The area of the Company's cattle farms exceeds 5,000,000 acres. Employment is given to over 5,000 hands. Branches: Belfast, Birmingham, Brighton, Bristol, Dublin, Edinburgh, Glasgow, Hanley, Hull, Leeds, Liverpool, Manchester, Newcastle-on-Tyne, Norwich, Nottingham, Plymouth, Portsmouth, Sheffield, Whitehaven; also in leading cities in most civilised countries. Specialities:"Lemeo " Extract of Beef; also " Oxo," " Nursing Oxo," Fray Bentos Corned Beef, Fray Bentos Ox Tongues, and " Bifti." Connection: World-wide. Telephone: Nos. 35289-30-1-2 City. Telegraphic Address: " Liebigs Company, London." Cable Address: " Liebigs, London."

LIEBREICH & BEARDSELL, Wool Merchants, Huddersfield. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1840. Present Principals: W. H. Crossley, A. Crossley. Business: Importers of Colonial and German Wool. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 69 Huddersfield. Telegraphic Address: " Liebsell, Huddersfield."

LIFE ASSOCIATION OF SCOTLAND, 82, Princes Street, Edinburgh London Office, 28, Bishopsgate, E.C. Established in 1838. Present Directors: The Right Hon. the Earl of Stair (Chairman), Professor J. L. Mounsey, W. H. Murray, W.S., Col. R. G. Wardlaw Ramsay, W. C. Johnston, W.S., Lord Henry Scott, A. L. Menzies, W.S., Sir Andrew McDonald, J. S. Cockburn. Manager and Actuary: G. Douglas. Secretary: R. M. M. Roddick. Directors at London: P. L. Pemberton (Chairman), Sir Philip F. Rose, E. Waterhouse, F. A. White. Edmund Royds, M.P. Secretary: J. Chas. Wardrop. Branches: London, 123, Pall Mall, S.W.; Glasgow, 124, St. Vincent Place; Dundee, 5, Reform Street; Birmingham; Leeds; Liverpool; Manchester; Newcastle; Dublin; Belfast. Business: The granting of all kinds of Assurances dependent on human life. Telephones: No. 107 Edinburgh; No. 2721 London Wall (City Office, London). Telegraphic Address: " Reciprocal," Edinburgh and London.

LIGHT (JAMES) & SON, Ltd., Oil Refiners and Blenders, Liadgo Oil Works. Offices: 9 Rumford Street, Liverpool. Hours of Business: Office, 9 a.m. to 6 p.m.; Works, 7 a.m. to 6 p.m. Zstablish,ed in 1857 by James Light (d. 1877). In 1876 J. B. Light was admitted partner, trading as James Light & Son. Incorporated as a Limited Company in 1896. Directors: J. Barr Adams (Chairman and Managing Director, connected with the firm since 1875), Andrew Thomas (Secretary), E. A. Phillipps, and J. Corbett Light. Premises: General Offices and Laboratory at above address; Works and Warehouses, 8, 10, 13, and 15, Henry Street, and 21 & 23, Argyle Street. Specialities: Cylinder Oils for Dry and Wet Steam; Crank Case Oil for forced lubrication; Crank Case Oil for splash lubrication; Sealing Oil for Refrigerators; Turbine and Gas Engine Oil; Marine Engine, Cylinder, and Lamp Oils; and all kinds of Lubricating and Burning Oils; also Wool Oils. Have registered names to protect special products. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 570 and 588 Central, Liverpool. Telegraphic and Cable, Address: " Lighthouse, Liverpool." Bankers: London City and Midland Bank, Ltd.

LILLEY & SKINNER, Ltd., Wholesale and Retail Boot and Shoe Dealers and Manufacturers, Leather Merchants, Pentonville Road, Kings Cross. Established in 1835 by Thomas Lilley, father of the present Chairman of the Company. In 1880 W. B. Skinner became a partner, and the style of Lilley & Skinner was adopted. Incorporated July 20th, 1894. The other Directors are T. Lilley (junr.), G. H. Skinner, .J. C. Lilley, E. Appleton, A. B. Phillips, and J. H. Skinner. Premises: 80 establishments in all. Specialities: Boots and Shoes of all descriptions, and notably several special brands. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3600 North (three lines). Telegraphic Address: " Springlet, Kincross, London."

LILLICO (WILLIAM) & SON, Corn, Seed and Forage Merchants. Offices, 56, Church Street, Croydon; Warehouse, Cherry Orchard. Hours of Business: Usual. Established in 1840 by John Burt. Continued by William Lock & Co. Present Principals: William Lillico and Lionel Lillico. Staff: About sixty. Speci-alities: Agricultural produce and requirements. Connection: Home Counties. Telephones: Nos. 117 and 118 Croydon. Telegraphic Address: "Lillico, Croydon." Mr. William Lillico is an Alderman and ex-Mayor of Croydon.

LILLYWHITE, C., & CO., Makers of Cricket Bats and Requisites, Cricket. Outfitters, Southborough, Tunbridge Wells. The business dates from the time of the Lillywhites, famous in cricketing circles some decades since. Passed in 1880 into the hands of Frederic Ough, who was succeeded in 1902 by Thomas William Twort and Edwin Twort, the present proprietors. Premises: Works cover about 8,000 square feet. Skilled staff employed under personal supervision. Specialities: All requisites for Cricket. Connection: British, Indian, Colonial. Telegraphic Address: " Lillywhite, Southborough." Bankers: Lloyds Bank Limited.

LINCOLN, BENNETT & CO., Ltd., Hat Manufacturers. Factory and Shipping Dept.: Nelson Square, Blackfriars Road, London, S.E. Retail: 40, Piccadilly, and 1-2, Sackville Street, London, W.; also 78, Lombard Street, E.C. Felt Hat Factory: Stockport. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about 1800 by the brothers Stroud Lincoln and Benjamin Lincoln, afterwards joined by Joseph Bennett. On the death (1875) of John Fletcher Bennett, at that time sole proprietor, the business became vested in his trustees for the benefit of his widow, who died in 1896. The surviving trustees, John Brouncker Ingle and the late Sir John Bamford-Slack, then, at the request of the family and by direction of the Court, converted the business into the present Private Joint-stock Company. Directors: John Brouncker Ingle (Chairman), Bernard le Neve Foster, J.P., Sir George Hayter Chubb, Bart., Sir George Wyatt Truscott, Bart., and Stephen Buswell Soldi (Managing Director). The late John Fletcher Bennett perfected the silk hat as it is now made. Firm manufactures all kinds of hats (silk, felt, and straw); also ladies' hats, and all kinds of caps and helmets. Business extends to every civilized country in the world. Royal Warrants to H.M. the King, H.M. Queen Alexandra, His late Majesty King Edward, H.R.H. Prince Christian, H.I.M. the German Emperor, H.M. the King of Spain. Telegraphic Addresses: "Lincoln, London" (for Factory); "Lincoln Ben nett, London" (for Retail). Codes: A B C (5th Edition) and Lieber's. Telephones: No. 626 Hop (Factory); No. 636 Regent (Retail).

LINCOLN WAGON & ENGINE CO., Ltd., Railway Rolling Stock Owners, Financiers and Contractors, Portland House, St. Mary's Street, Lincoln. Hours of Business: Usual. Incorporated as a Limited Company in 1873, Directors: A, C. Newsum, J. S. Battle, J. M. Warrener, A. Shuttleworth, John Lodge (Managing Director and Secretary). Business: Owners of Railway Rolling Stock, Financiers, Contractors. Telephone: No. 68 Lincoln. Telegraphic Address: " Wagon, Lincoln."

LINDLEY, C., & CO., Ltd., Engineers' Stores, 34, Englefield Road, London, N., and Beauvoir Works, Luddenden, near Halifax. Hours of Business: 9 a.m. to 6 p.m. Established in 1865 by Charles Lindley. Was taken over by R. H. N. Lindley in 1892. Incorporated as a Limited Company in 1901. Works: Luddenden, near Halifax, on the site of an ancient flour mill built about 1100. Specialities: Black and Bright Bolts and Nuts. Also makers of various kinds of tools, and are the sole manufacturers of several Patent Articles connected with the Engineering Trades. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephones: No. 643 Dalston (two lines), No. 5 Luddenden. Telegraphic Address: "Beauvoir," London, Luddenden.

LINDREA & CO., Ltd., Wholesale Leather and Boot and Shoe Factors, Boot and Shoe Mercers, &c. Head Offices and Warehouses: Maryleport Street, Bridge Street, and Castle Street, Bristol. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1845 by the late George Lindrea. Incorporated as a Limited Company in 1897. Directors: W. Henry Lindrea (Chairman), G. Wilson Lindrea, H. Percival Lindrea (and Secretary), Thomas L. Lane, Walter Bailey, Mark Boalch, and J. Graham Lindrea. PreMises: Warehouses, Mary-le-port Street, Bridge Street, and Castle Street, Bristol. Branch Warehouses: Tanner's Lane, Kettering; Charles Street, Leicester. Business: Importers and Factors of all classes of Sole and Upper Leather; Wholesale Shoe Factors, Shoe Mercers, and Grindery Warehousemen, &c. Trade-mark: "Dolphin" (registered). Connection: Representatives throughout the United Kingdom and Colonies. Telephones: Nos. 3114 and 394 (National) Bristol; •No. 14 Kettering; and No. 156 Leicester. Telegraphic and Cable Address: " Lindrea, Bristol." Bankers: Parr's Bank, Ltd. (Bristol and London).

LINDSAY BLEE & CO. LIMITED, Coal Exporters and Foreign Coaling Contractors, 107, Fenchurch Street, London, E.C. (Registered Offices), and Atlantic Buildings, Cardiff. Established in 1899 by E. Lindsay Blee; Limited Liability Company formed 25th June, 1906. Directors: E. Lindsay Blee (Chairman), W. A. Hollingworth, C. W. Lindsay Blee, Geo. Henderson. Secretary: C. E. Arundel. Business: General Export of Coal, Coke, and Patent Fuel to all parts of the world; also Shippers of American, Australian, German, Indian and Japanese Coals. Coaling of Steamers at all the principal Foreign Coaling Stations. Steam, Manufacturing, and House Coals for the Home Trade. Lindsay Blee & Co. Limited specially represent the following firms:— Coal Trading Association, Rotterdam; Shaw Wallace & Co., Bombay, Calcutta, Colombo, Rangoon, and Marmagoa; Colin & Turner, New York, Philadelphia, Baltimore, and Hampton Roads; Collie Coal Co., Ltd., Fremantle, Bunbury and Albany, West Australia; Imperial Coal Co., Gibraltar; Willy Peters, Hamburg; A. Fridt & Co., Antwerp. Branches and Agencies: Cardiff, Liverpool, Glasgow, Newcastle, West Hartlepool, Hull, Immingham, and Grimsby, Genoa, Christiania, Hamburg, and Antwerp. Connection: World-wide. Telephones: Avenue 292; Central 4368. Telegraphic Address: " Coalho, London." Codes: Scotts (10th), A B C (5th), A 1, Watkins, &c. Bankers: Bank of British West Africa, Ltd.

LINDSAY, C. B., & CO., Commission Merchants, 4, Cullum Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1875 by C. B. Lindsay and G. W. Bird, trading as Lindsay, Bird & Co. G. W. Bird retired in 1900. Present Principals: Charles Boucher Lindsay, Charles Scott Lindsay, and Anton Ferentz Komlosy; the two latter taken into partnership as from 1st January, 1910. Premises at above address occupied continuously since commencement of business. Branch: Hamburg 14 (Germany), Neuer Wandrahm 1 and 2. Business: General Commission Merchants. Specialities: Canned Lobsters, Tomatoes, and all kinds of Canned Fruit, Fish, and Vegetables, Fruit Pulps for Jam Making, Vegetables in Brine for Pickling. Connection: United Kingdom, Canada, Newfoundland, Germany, Italy, Spain, France, and Continent generally. Telephones: Nos. 2629 and 2630 Avenue. Telegraphic and Cable Addresses: " Unabated, London "; " Alhambra, Hamburg." Codes: A 13 C (4th and 5th Editions); Lieber's. Bankers: London County and Westminster Bank, Ltd, (Lombard. Street)? since 1875; Nord deutsche Bank (Hamburg); Credit Lyonnais (Spain, Franco, and the Continent, generally).

LINDSAY, GRACIE & CO., LIMITED, Shipowners, Shipbrokers, and Coal Exporters. Head Offices: Quayside, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 6 p.m. at all offices. Established in 1875 by J. Primrose Lindsay and J. L. Gracie. Incorporated as a Private Limited Company in 1902. Directors: J. Primrose Lindsay (Chairman), J. L. Gracie, and A. E. Kightley (Secretary). Branches: Mount Stuart Square, Cardiff; Hudson Street, Tyne Dock; and Maritime Buildings, Blyth. Business: Managers of the " Glen " Steamship Companies; Coaling Agents and Brokers to numerous London, Liverpool and Glasgow Lines; Exporters of Welsh and Newcastle Coals, Coke, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 3071 and 3072 Newcastle; No. 162 Tyne Dock; No. 8 Blyth No. 301 Cardiff. Telegraphic Addresses: " Lindsay," Newcastle-on-Tyne and Blyth, " Vigilant, Tyne Dock "; " Glenrath, Cardiff." Bankers: North-Eastern Banking Co., Ltd. (Newcastle, Tyne Dock, and Blyth); London & Provincial Bank, Ltd. (Cardiff). The Directors are connected with various Shipping Associations, &c.

LINDSAY & LOW, Ltd., Manufacturing Confectioners, Chocolate Manufacturers, Preserves, Peel, Bread, Biscuits, &c., Allan Street, Dundee. Hours of Business: 9 a.m. to 6 p.m. Established in 1870 by William Lindsay (d.) and Sir James Low. Incorporated as a Limited Company. Directors: Sir James Low, Bart., J.P., D.L. (Chairman), James R. Lindsay, Alexander Lindsay and William Lindsay (Secretary). Premises: Extensive, covering six acres. Equipped with up-to-dato appliances. Staff: 700. Branches: Birmingham, 12, Imperial Buildings, Dale End; Newcastle-on-Tyne, 10, The Cloth Market. Specialities: Jams and Marmalade, and Chocolate and Confectionery. Connection: United Kingdom. Tele-phones: No. 568 (Biscuits); No. 538 (Jams); No. 753 (Chocolate, &c.) Dundee. Telegraphic Address: " Linlow, Dundee." Bankers: National Bank of Scotland, Ltd. (Dundee).

LINDSAY PEMBROKE & CO., Export Merchants, 6, Creechurch Lane, Leadenhall Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in. 1881. by Edwfm1 Lindsay Pembroke, 1.881 to 1892; Harold William Pembroke, Arthur William Rolfe, 1892 to 1913. Present Principal: Arthur William Rolfe. Business: Wholesale Export Merchants; Ships' Victualling. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4918 Central. Telegraphic Address: " Veteran, London." Code: Scott's. Bankers: Lloyds Bank Limited.

LINDSAY, THOMPSON & CO., Ltd., Flax Spinners, Linen Thread Manufacturers, Linen and Muslin Manufacturers, Bleachers and Printers, Prospect Mills, Crumlin Road, and Mulhouse Works, Grosvenor Road, Belfast. Established in 1847 by Robert Lindsay, James Lindsay, and Thomas G. Lindsay. Incorporated as a Limited Company in 1880, under the title of Robert Lindsay & Co., Ltd. Directors: James, Thomas G., and John A. Lindsay, and Robert Thompson. Reconstituted in 1883 under present title. Directors: Robert Thompson, J.P., D.L. (Chairman), Dr. H. R. Torrens, S. H. HallThompson, and E. T. Thompson. Premises: Very large; contain 25,000 Spinning Spindles, 3,000 Twisting Spindles; 400 Looms for weaving. Two Embroidery Factories (by machinery) in Switzerland. Branch Warehouses: London, New York, Sydney. Business: Spinning of Flax, Twisting of Linen Threads, Bleaching and Dyeing of Threads, Weaving of Cloth, Bleaching, Dyeing, and Printing of Cloths. All departments of the business carried on in own Works. Patent for Embroidery Machine in Switzerland. Connection: United Kingdom, United States, Foreign, Colonial. Telephones: No. 12 (Belfast Prospect Yarn Mills); No. 2076 (Belfast The Linen Thread Mills); No. 51 (Belfast Mulhouse Works). Bankers: Belfast Banking Co., Ltd.; London City and Midland Bank, Ltd.; National Park Bank, New York, U.S.A.; Comptoir National d'Escompte de Paris, Lille, France; Banque de Courtrai, Courtrai, Belgium; Wegelen & Cie., St. Gall, Switzerland.

LINDSAY, WILLIAM N., Grain Factor, 38, Constitution Street, Leith. Hours of Business: 9 a.m. to 6 p.m. Established in 1864 by William N. Lindsay. Present Principals: Argyll Lindsay, J.P., Douglas A. Lindsay, and J. T. R. Wilson, J.P., who succeeded the founder. Premises: Ten-roomed building, detached. Staff: Twenty-five. Speci-alities: Grain and Feeding Stuffs. Compiler of Lindsay's Corntables. Official Reporter to Edinburgh Corn Exchange. connection,: United Kingdom, Foreign, Telephones: Nos. 858 and 859 (two lines); No. 660 (one line); No. 379 (one line), Leith. Telegraphic Address: " Lindsay, Leith." Codes: Blitz, A B (5th Edition). Mr. Argyll Lindsay is a past President of Leith Corn Trade Association, and a J.P. for the County of Midlothian. Mr. J. T. R. Wilson, J.P., is Lieut.-Colonel 5th Battn. Royal Scots.

LINE (JOHN) & SONS, LIMITED, Manufacturers of Wallpapers and Friezes. Specialists in Period Decorative Schemes and Stuccolin Fibrous Plaster Decorations, &c., 213 and 215, Tottenham Court Road, London, W. Colour Department: 14, Alfred Place, W.C. Works: Southall, Mx. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 12.30 p.m. Established in 1878 at Reading as John Line & Sons by John Line (sen.), John Line (jun.), Chas. A. Line. Incorporated as a Limited Company in 1904. Directors: John Lino and George Line (Managing Directors), Sir Robert Anderson, James Corson, G. Edward Line, and J. Paul Line. Branches: Reading, Manchester, Sheffield, Newcastle-on-Tyne, Edinburgh, Bournemouth, Lewisham, Birmingham, Doncaster. Connection: United Kingdom, Foreign, Colonial. Telephone: (Lon-don), No. 8800 Gerrard. (four lines). Telegraphic Address: " Linealis, Ox, London."

LINEN THREAD COMPANY, Ltd. (THE), Manufacturers of every Variety of Linen or Flax Threads, &c., &c. Head Office: 53, Bothwell Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m Incorporated April 29th, 1898. Directors: J. Milne Barbour (Chairman and Managing Director), Sir James Knox (Vice-Chairman), Colonel Wm. Barbour (Managing Director, U.S.A.), W. B. Ardill, Sir Thomas Glen -Coats, Bart., W. J. Finlayson, Archd. W. Finlayson, James Finlayson, Bryce M. Knox, Frank Barbour, Malcolm Gordon, Harold A. M. Barbour, R. Airth Richardson, G. B. Luke (Assistant Manager), A. R. Turner, Ivers W. Adams, John H. Ross, Robert Barbour, W. Warren Barbour, Charles K. Finlayson, James Knox and William Barr Knox. Secretary: D. L. Anderson, C.A., F.F.A. Merged with the Company are the following old-established firms:—Wm. Barbour & Sons, Ltd., Lisburn, Ireland (founded by John Barbour, 1784); W. & J. Knox, Ltd., Kilbirnie, Scotland (founded over a century ago); Finlayson, Bousfield & Co., Ltd., Johnstone, Scotland (founded 1846); Dunbar, McMaster & Co., Ltd., Gilford, Ireland (founded 1836); F. W. Hayes & Co., Ltd., Banbridge, Ireland (founded 1832); Ainsworth & Sons, Ltd., Cleator, Cumberland (founded 1820); Robert Stewart & Sons, Ltd., Lisburn, Ireland (founded 1835); Crawford Brothers, Ltd., Beith (founded 1775); also the American Branches of these firms. Premises: Besides the Head Offices in Bothwell Street, Glasgow, and the various Mills in England, Scotland, and Ireland at which manufacturing operations are carried on upon a large scale, the Company has Branch Offices and Warehouses in the following centres in the United Kingdom:—Glasgow, Belfast, Birmingham, Bristol, Dublin, Leeds, Leicester, London, Manchester. Northampton, Norwich. Specialities: Linen Threads, Shoe Threads, all kinds of Linen or Flax Threads as used in the Clothing, Shoe Manufacturing, Saddlery, Leather, and Bookbinding Trades, and on Jacquard Looms. Also Linen Threads for Fishing Purposes; Nets of Flax, Hemp, or Cotton for every purpose; Flax, Hemp, and Tow Yarns of every description. Connection: World-wide. Telephones: (Glasgow), Nos. 4269, 4272 Central. Telegraphic Address: " Threaders, Glasgow." Cable Ccdes: A B C (5th Edition); Lieber's, Premier, Fivelotter, and Mitchell's Verbatim.

LINK, J. D., & SON, Provision Merchants, 210 to 216, 252, 269, Central Markets, Smithfield. Established in 1875 by J. D. Link (deceased). Present Principals: Fredk. Link, Chas. W. Link, David Link, sons of the founder. Do a large home trade as General Provision Merchants (wholesale). Connection: United Kingdom. Telephones: Nos. 1405, 1406, 1407, 1408 City, for 210 to 216, and 252 Central Markets; No. 8516 City, for 269, Central Markets. Telegraphic Addresses: "Centesimal, Smith " and " Tangible, Smith," London.

LINKUM BELTING CO., Bishop Monkton, via, Leeds. Speciality: Fibre Link Belts, patented. Connection: United Kingdom, Foreign, Colonial. Telegraphic Address: " Linkum, Bishop Monkton."

LINOLEUM MANUFACTURING CO., Ltd., 6, Old Bailey, London, E.C. Factory at Staines. Hours of Business: Winter, 9 a.m. to 5.30 p.m.; Summer, 8 a.m. to 4.30 p.m. Incorporated as a Limited Company in 1864. Directors: T. Dence (Chairman), A, Glegg, J.P. (Deputy Chair man), Sir J. N. Barran, Bart, M.P., A. H. Dance, and H. G. Morrish. General Manager and Secretary: E. B. Pressland. Premises: Factories at Staines cover about forty-five acres. Staff: 1000. Branches: New York, San Francisco, Chicago, Montreal, Melbourne, Wellington (N.Z.). Specialities: All kinds of Linoleums. Patents: Numerous. Connection: World-wide. Telephones: No. 5357 City (three lines). Telegraphic Address: " Lino, London." Code: A B C. Bankers: Parr's Bank, Ltd. (Bartholomew Lane).

LINOTYPE & MACHINERY, Ltd. (The Linotype Co., Ltd., and the Machinery Trust, Ltd., amalgamated), Printing Machinery Manufacturers, 188 and 189, Fleet Street, London, E.C. Established in 1889 by Sir Joseph Lawrence, the present chairman of the Company, under the title of the Linotype Co., Ltd. The Machinery Trust, Ltd., was formed in 1893 to act as selling agents, and in 1903 amalgamated with the Linotype Company under the title of Linotype and Machinery, Ltd.; Directorate consisting of Sir Joseph Lawrence (Chairman), A. H. Walker (Deputy Chairman), P. T. Dodge, Charles Eves, A. M. Haines, W. H. Lock, A. H. Pollen, Frank H. Taylor, and F. J. Warburton. Premises: Works at Broadheath, near Manchester, with the Company's cottages and estate, occupy an area of thirty-eight acres. Branches: County Buildings, Cannon Street, Manchester; 17, Crow Street, Dublin; 197, Howard Street, Glasgo w; with Branches or Agencies in nearly every foreign country, and in all the British Colonies. Staff: 1,450 at Works; Head Office, 100. Specialities: Manufacturers of the Linotype Composing Machine, the Miehle and Centurette Two Revolution Presses, the L. & M. Offset Litho Rotary, the L. & M. Litho Rotary, the Renaissance Press, the Autoplate, the Metropolitan Rotary Press, the Duplex Tubular Plate Press, the Duplex Press (flatbed web), the L. & M. Die Press, the L. & M. Automatic Metal Furnace, Rowe Roller Making Machinery, L. & M. Electric Motors. Have patented over 600 inventions relating to the Linotype Machine. Telephone: No. 1464 Holborn. Telegraphic and Cable Address: " Linotype, London." Codes: A B C (4th Edition); Lieber's; Western Union.

LIPPINCOTT (J. B.) CO., Publishers, Philadelphia, U.S.A.; 16, John Street, Ade]phi, London, W.C.; and Montreal. Hours of Business; 9 a,m, to 6 p.m. Established in 1792 in Philadelphia, 1875 London, and 1897 in Montreal. Incorporated in the U.S.A. in 1885. President: J. Bertram Lippincott. Business: Publishers, Medical and General, Educational, Reference, Subscription, Scientific Magazines, &c. Also Type-setting, Illustrating, Binding, &c. Telephone: No. 3279 Regent, London. Bankers: London County and Westminster Bank, Ltd.

LIPTON, Ltd., Tea Growers and Merchants, Provision Merchants, Naval and Military Contractors, &c. Chief Offices: City Road, London, E.C.; Works, Warehouses and Branches as below. Hours of Business: (Chief Offices), 9 a.m. to 6 p.m. Established over thirty years ago by Mr. (now Sir) Thomas J. Lipton (Bart.); Incorporated March, 1898. Directors: Sir Thomas J. Lipton, Bart.,-K.C.V.O. (Chairman), Hugh Rankin, Thomas R. Smith, John.Gray, John Carisfield. Secretary: Walter Weir. Premises: The Company's warehouses, works, stores, retail branches and colonial and foreign depots constitute a commercial organisation of probably unexampled extent in connection with the tea, provision, and allied trades. In addition to the chief offices in City Road, London, numerous establishments at home and abroad are devoted to the productive and distributing activities of the concern. Also retail branches (500 nearly in all) in London and practically every town of the United Kingdom; Restaurants in London; Tea, Coffee, and Cocoa Estates, covering several thousand acres of the finest land for growing tea, coffee, and cocoa, in Ceylon. Stall: Over 10,000 employed in various capacities at home and abroad. Specialities: Tea, Coffee, Cocoa, and Chocolate, Preserves (Jams, Marmalade, Bottled Fruits, &c.), Provisions of every description, Poultry, Game, &c. Connection: Practically worldwide. Agencies in all quarters of the globe. Contractors to H.M. Naval and Military Forces. Royal Warrant: Tea Merchants by Special Appointment to His late Majesty King Edward and to King George V.; also to H.M. the King of Spain; H.M. the King of Italy, and H.I.M. the German Emperor. Telephones: (Chief Offices), No. 6,000 London Wall (Private Branch Exchange). Telegraphic Address: " Liptonian., Phone, London."

LISTER & CO., Ltd., Silk Spinners and Manufacturers, Manningham Mills, Bradford. Hours of Business: 9 a.m. to 6 p.m. Established in 1839 by Samuel Cunliffe Lister and John Cunliffe Lister. Incorporated R,s Limited. Company in 1889, Directors: Lord Masham (Chairman), J. Reixach and W. Watson (Managing Directors), H. Copperthwaite, Col. G. J. J. Hoffmann, Robt. Lord. Branches: Addingham, Yorkshire; Attleboro', near Nuneaton. Staff: Over 6,000. Specialities: Sewing, Knitting, and Embroidery Silks, Spun Silk Yarn, Fancy Silk Dress Goods, Tapestries; Pile Fabrics in Silk, Worsted, and Mohair, for Dress, Millinery, and Upholstery purposes, including Imitation Skins of every description. Patents: Wool-combing, Silk-combing and Dressing, and Velvet Weaving Machinery, &c. • Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1726 Bradford. Telegraphic Address: " Lister, Bradford." Bankers: The United Counties Bank, Ltd.

LISTER, R. A., & CO., Ltd., Engineers, Dursley, Gloucester. Hours of Business: Offices, 9 a.m. to 6 p.m.; Works, 7 a.m. to 5.30 p.m. Established in 1867 by Sir Ashton Lister. Incorporated as a Private Limited Company in 1893 (public, 1896). Directors: Sir Ashton Lister (Chairman), Charles Ashton Lister, J.P., Austin Ashton Lister. Premises: Extensive Works. Branches: London, 188, Gray's Inn Road, W.C.; 1, Goodwin Street, Finsbury Park, N.; 47, Victoria Street, Westminster,; Gloucester; Cologne; Vienna; Toronto; Winnipeg. Specialities: Cream Separators and Dairy Machinery; also Petrol Engines, Sheep Shearing Machinery, Automatic Electric Lighting Plant, &c. Patents: Numerous. Awards: Gold Medal, Vienna, 1910; Gold Medal, Ghent 1913; Highest, Norwich, 1911. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty). Telephone: No. 7 Dursley. Telegraphic Address: " Machinery, Dursley." Codes: A B C (5th Edition); A 1; Bentley's and Private.

LITSICA, MARX & CO., Importers of Turkish Tobacco and Havana Cigars, Manufacturers of High-Class Cigarettes. Head Depot: 140, High Holborn, W.C. Hours of Business: Usual. Established in 1875. Present Principal: David Phillips. Branches: 24 and 230, Piccadilly, W.; 86, Strand, W.C.; 17, Argyle Street, W.; 15, Royal Exchange, E.C., and 4, Angel Court, Throgmorton Street, E.C. Specialities: Manufacturers of Special Brands of High Class Turkish Cigarettes. Awards: Gold Medals, 1889, 1900, 1902, 1903, 1905, 1907, 1909, 1911; Grand Prix, Paris, 1909; Rome, 1910; Anvers, 1911; Brussels, 1911. Connection: United Kingdom, Foreign, Colonial. Telephone No. 8413 Central. Telegraphic Address: " Litsioa, London." Code: A B C. Bankers: Capital and Counties Bank, Ltd.

LITTLE (WILLIAM) & SONS, Ltd., Steel Girder and Roof Builders, Specialists in Fireproof Buildings and Structural Engineers, 79, Pitt Street, Edinburgh, and 213, Petershill Road, Glasgow: Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1905. Directors: Thomas Guthrie and J. R. Little. Specialities: Patent Fireproof Flooring and Roofing. Little's Perfect Fire-Proof Floor. Specialists in Fire-proof Buildings and Structural Engineering. Patent: System of Fireproof Flooring. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (War Office). Telephones: No. 1242 Central, Edinburgh; No. 215 Springburn, Glasgow. Telegraphic Address; " Girders, Edinburgh."

LIVERPOOL ELECTRIC CABLE CO., Ltd. (THE). Head Office and Works: Linacre Lane, Bootle, Liverpool. London Offices: 219, Tottenham Court Road, London, W. Hours of Business: Usual. Established in 1901 by R. Taylor. Incorporated as a Limited Company. Directors: Jasper M. Wood (Chairman), Charles S. Watson and Robert Taylor. Secretary: W. S. Taylor. Specialities: Vulcanized Rubber and Vulcanized Bitumen Insulated Cables. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 542 Bootle, Liverpool. Telegraphic and Cable Address: " Concentric, Liverpool." Code: ABC. (5th Edition). Mr. Jasper M. Wood is a Magistrate for the County of Lancashire. The Company is a member of the British Electrical and Allied Manufacturers Association.

LIVERPOOL HYDRAULIC POWER COMPANY. See GENERAL HYDRAULIC POWER CO., Ltd.

LIVERPOOL & LONDON & GLOBE INSURANCE CO. (THE), LIMITED. Head Office: 1, Dale Street, Liverpool; London, Chief Office, 1, Cornhill, E.C. Established in 1836 in Liverpool. Incorporated in 1904. Registered with Limited Liability 1910. Directors: Evelyn S. Parker (Chairman), J. P. Reynolds (Deputy-Chairman), Sir Aubrey Broeklebank, Bart., J. M. Dove, Arthur Earle, Alfred Fletcher, C. S. Hoare, J. Bruce Ismay, G. H. Melly, W. F. Moore, H. H. Nicholson, Sir W. H. Tato, Bart., Alfred M. Turner, R. Q. Wilson. Secretary and General Manager: A. G. Dent. Sub-Manager: Rinmer. Assistant Secretary: A. S. Leach. Actuary: W. F. Somerville, F.I.A. Manager Accident Department: J. Mackinnon. In 1846 the Company was styled the Liverpool Insurance Company, the chief business being in the United Kingdom. In 1847 the business of the London, Edinburgh and Dublin Life Assurance Co. was acquired, the name being altered to the " Liverpool and London," and the London House was opened. In 1864 the Globe Insurance Company of London was taken over, and the present title of the Company was adopted. Branch Offices: Aberdeen, Bangor, N.W., Bolton, Belfast, Birmingham, Bradford, Blackburn, Blackpool, Brighton, Bristol, Cardiff, Carlisle, Chester, Cork, Derby, Doncaster, Dublin, Dundee, Edinburgh, Exeter, Glasgow, Gloucester, Huddersfield, Hull, Ipswich, Leeds, Lincoln, Liverpool (Cotton Exchange), London (Cliaring Cross, Mincing Lane, and Stratford), Manchester, Middlesbrough, Newcastle-on-Tyne, Northampton, Norwich, Nottingham, Plymouth, Portsmouth, Salisbury, Sheffield, Stoke - on - Trent, Swansea, and Wolverhampton. Business: Insurance; Fire, Life, Annuities, Acci-dent (including Domestic Servants' Insurance), Burglary, Plate Glass, Loss of Profits, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 8033 Central, Liverpool; various other Nos. Telegraphic Address: " Globe, Liverpool," &c.

LIVERPOOL REFRIGERATION COMPANY, LIMITED (THE), Manufacturers of Refrigerating and Ice-making Machinery and Plant, Insulation Contractors, &c., Colonial House, Water Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m. Established in 1897. Incorporated as a Limited Company. Directors: W. H. Webb (Chairman), W. G. Brettell, A. S. Edwards, A. J. Adamson, A. Burgess, W. S. Malcolm. London Office: 70, Fenchurch. Street, E.C. Stores: 14 and 16, Strand Road, Bootle; also at Coalbrookdale and Warrington. Specialities: Refrigerating Machinery for all purposes, and Ice-making Machinery ' Carbonic, Anhydride and Ammonia Compression Systems. Contractors for complete Installations. Patents: Numerous in connection with above and allied businesses. Connection: General. Contractors to H.M. Government (Admiralty). Telephones: No. 6897 (Central), Liverpool; No. 53 (Avenue), London. Telegraphic Addresses: " Polar, Liverpool "; Enginous, Fen, London."

LIVERPOOL TANNING CO., Ltd. (THE), Tanners, Litherland Tannery, Litherland, Liverpool. Hours of Business: Usual. Incorporated as a Limited Company in 1894. Directors: A. Appleton, C. E. Parker, R. H. Posnett, and G. Rheam. Speciality: Sole Leather. Connection: United Kingdom. Large home trade. Telephone: No. 153 Waterloo. Telegraphic Address: " V alonia, Liverpool." Bankers: Manchester and Liverpool District Banking Co., Ltd. (Warrington).

LIVERPOOL TIN CANISTER CO., Ltd. (THE), Makers of all descriptions of Tins, Plain and Decorated, 41 to 53, Breeze Lane, Walton, Liverpool. Hours of Business: 8 a.m. to 6.30 p.m. Established in 1880. Incorporated as a Limited Company in 1880. Directors: Charles Edward Taylor (Chairman), Ernest Taylor (Managing Director). The business has made rapid progress each year. Premises: Extensive, covering three acres. Erected in 1910; enlarged three times since; equipped with modern appliances. Staff: 380. Specialities: Export Tins for Canned goods (in the flat or made up), Plain or Decorated; Decorated Tinplates, Liquid Metal Polish Tins, all kinds of Decorated and Plain Tins. Patent: " Sprinkler" Screw-top Tins. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 300 Walton (two lines). Telegraphic Address: " Tankard, Liverpool." Bankers: National Provincial Bank of England, Ltd. (Derby Square, Liverpool).

LIVERSIDGE, J., & SON, Ltd., Wagon and Van Builders and Wheel Manufacturers, 561, Old Kent Road, S.E. Hours of Business: 7 a.m. to 5.30 p.m.; Saturdays, 7 a.m. to 1 p.m. Established in 1858 by John Liversidge, under which name he traded until his son Jarratt Liversidge became a partner in the 'seventies, when the firm was named J. Liversidge & Son. In 1900 it was turned into a Private Limited Company. Specialities: The manufacturing of every class of horse-drawn vehicle, including Carriages, Drags, Wagons, Light Vans, and Carts and Wheels of every description. During the last few years the construction of Motor 'Bus and Motor Van Bodies has been greatly developed. Artillery Wheels for Motors are now a most important branch of the business. The firm also manufacture the Liversidge Pneumatic Tyres, and the Liversidge Solid Tyres. The premises in Old Kent Road cover about two acres, and a staff of nearly 250 hands is employed. Connection: Throughout the United Kingdom, Foreign, and in the Colonies. The firm supply many of the Railway Companies and H.M. Government. Patents: The " Radial " Wheel. Telephone: No. 3409 Hop (two lines). Telegraphic. Address: " Liversidge, London."

LIVESEY, JAMES, Cotton Manufacturer and Shipper. Head Office: Ewood Mills, Blackburn. Hours of Business: Usual. Established in 1884 by James Livesey (d. 1905). Present Principals: Harry Livesey, William Livesey (sons). Premises: At Ewood, Ewood Park and Harley Street Mills, containing 1,600 looms. Specialities: Grey Shirting, Grey Dhooties, and the Packing and Shipping to all parts of India direct. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 279 Blackburn. Telegraphic Address: " Direct, Blackburn." Bankers: Lancashire and Yorkshire Bank, Ltd.; National Bank of India, Ltd. Mr. H. Livesey is a Director of the Blackburn Chamber of Commerce.

LLOYD & CO., Shipbrokers and Agents, 85, Gracechurch Street, London, E.C. Hours of Business: Usual. Business: Shipbrokers and Agents. Representatives of The McArthur Shipping and Agency Co., Ltd., Sydney, N.S.W., and Brisbane, Queensland. Connection: At all principal Australian Ports. Telephone: No. 4513 Avenue, London. Telegraphic Address: " Lloydonian, London."

LLOYD (EDWARD) Ltd., 12, Salisbury Square, London, E.C. Established in 1843 by Edward Lloyd. Incorporated as a Private Limited Company in 1890, and as a Public Company in 1911. Governing Director: Frank Lloyd. Business: Paper Makers, Wholesale and Export Stationers. Staff: About 2,000. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2440 Holborn. Telegraphic and Cable Address: " Triennial, London." Bankers: London County and Westminster Bank, Ltd.; Martin's Bank, Ltd.

LLOYD, F. H., & CO., Ltd., Steel Founders, James Bridge Steel Works, near Wednesbury. Hours of Business: 8.45 a.m. to 5.30 p.m. Established in 1879 by F. H. Lloyd. Incorporated as a Limited Company in 1888. Directors: F. H. Lloyd (Chairman), John Hemming (Managing Director), D. C. Lloyd (Assistant Managing Director), S. J. Lloyd, G. W. Summers. Premises: Very extensive. Fourteen acres of land partly covered with buildings; ample room for extension. London Office, 39, Victoria Street, S.W. Stall: About 350. Speciality: Steel Castings. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty); also on Lloyd's List. Telephone: No. 44 (two lines) Darlaston. Telegraphic Addresses: " Steel, Darlaston "; " Puentes, London." Bankers: Lloyds Bank Limited.

LLOYD MOTOR ENGINEERING CO., Ltd. (THE), Motor Cycle Manufacturers, 132, Monument Road, Birmingham. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. _Incorporated as a Limited Company in 1907. Directors: J. W. Sparke and W. J. Lloyd (Joint Managing Directors). W. A. Lawrence. Speciality: L. M. C. Motor Cycles. Patents: Safety Pin Machines, brought out thirty to thirty-five years ago, exhibited at Birmingham Town Hall and bought by a Birmingham Manufacturer, another model bought for £300 by an American firm; Button Making Machine, Tricycle Steering, placed on the market under the title of Quadrant Steering from which the original Quadrant Cycle Co. took its name under the original title of The Quadrant Tricycle Co. Cross Roller Gear, for Cycles by W. J. Lloyd, at present exhibited at South Kensington Museum. Single Lever Control of Motor Cycles. When Motor Cycles were first introduced W. J. Lloyd patented an arrangement which combined the following controls, Lifting Valve, Controlling Gas Supply, Controlling Air Supply, Connecting up Electric Current, Advanced the Spark for ignition, all operations being in their correct sequence; W. J. Lloyd has brought out some 150 patents. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 542 Edgbaston. Telegraphic Address: " Obliging, Birmingham." Code: A B C. Bankers: Lloyds Bank Limited, Ladywood, Birmingham.

LLOYD & SON, Gunmakers and Athletic Sports Outfitters, 2, Station Street, Lewes. Hours of Business: 7.30 a.m. to 8 p.m.; Wednesdays, 7.30 a.m. to 1 p.m. Established in 1775 by the late Thomas Lloyd. Succeeded by sons, grandsons, &c. Present Principal: Gerard Lloyd (great-greatgrandson of founder. One of the oldest firms in the trade. Branch: 29, Station Street, Lewes (Cycle and Motor Factors). Business: Gun Making and Fitting. Connection: United Kingdom, Colonial. India, Egypt, South Africa. Telephone: No. 6 Lewes. Telegraphic Address: " Lloyd, Lewes." Bankers: Barclay & Co., Ltd. Mr. Gerard Lloyd is a Town Councillor.

LLOYD & SON, Horticultural and Rustic Builders. Works: 291, Holdenhurst Road, Bournemouth. Hours of Business: Summer, 6 a.m. to 5 p.m.; Winter, 7 a.m. to 6 p.m. Established in 1903 by Lloyd & Son, the Present Principals. Premises: Show Yard with Houses, &c., on stock. Staff: three; extra hands usually on contract with Bricklayers, Plumbers and Painters. Specialities: Consumptive and Revolving Shelters. Their own design, made of the best material and of well seasoned timber. Catalogues on application. Telephone: No. 1516 Bournemouth. Bankers: Wilts and Dorset Bank, Ltd. (Bournemouth).

LLOYDS BANK LIMITED. Head Office: 71, Lombard Street, London, E.C. Hours of Business: 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in London in 1677. Incorporated as a Limited Company in 1865. Directors: R. V. Vassar-Smith (Chairman), J. W. Beaumont Pease (Deputy Chairman), Charles E. Barnett, John H. Clayton, Hon. Richard M. W. Dawson, W. S. de Winton, E. Alexander Duff, Austin E. Harris, Hon. M. H. Hicks-Beach, M.P., Herbert W. Hind, J. Arthur Kenrick, Sir H. Seymour King, K.C.I.E., George A. Lloyd, M.P., Howard Lloyd, Reginald K. Morcom, Philip E. Noble, George D. Whatman, Robert Woodward. Honorary Director: J. B. Close Brooks. General Manager: Henry Bell. Stall: About 3450. Branches and Sub-Branches: 672. Agents and Correspondents in all parts of the world. Authorised Capital, £30,000,000 in 600,000 Shares of £50 each; Subscribed, 526,084 Shares, £26,304,200; Paid-up, £8 per Share, £4,208,672; Uncalled, £4 lOs., £2,367,378; Reserve Liability, £37 lOs., £19,728,150; Reserve Fund, £2,900,000. Telephones: 6430 Avenue (seven lines). Telegraphic Address: " Branchage, Stock, London."

LLOYD'S PACKING WAREHOUSES, Ltd., Makers-up and Packers. Registered Office: 20, Princess Street, Manchester. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1896. Directors: Alfred Watkin (Cha*rman), William L. Norbury (Deputy-Chairman ), F. H. Atkinson, Thomas Davenport, J. H. Dickinson, Harry Entwistle, W. L. Jones, Thomas Maybrick, G. Norris Midwood, Henry Nall, Allan F. Norbury. Premises: Nino Packing Warehouses, Case Making Works, and Tarpaulin Works in Manchester; Packing Warehouses in Blackburn and Bradford (Yorks). Specialities; Making up and Packing of Textile Goods for Export. Telephones: Nos. 7901 and 7902 Central, Manchester. Telegraphic Address: "Packhouses, Manchester." Bankers: Williams Deacon's Bank, Ltd.

" LLOYD'S WEEKLY NEWS."—See UNITED NEWSPAPERS, Ltd.

LOCH & CO., Importers of and Dealers in Precious Stones and Pearls, Cecil House, 57A, Holborn Viaduct, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1804 by G. I. Loch in Germany. English House opened in 1873. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2561 (P.O.) Central. Telegraphic Address: " Lochau, London." Bankers: United Counties Bank (Birmingham); Barclay & Co., Ltd. (London); de Neufville (Frankfurt a/M.).

LOCK (JAMES) & CO., Hatters, 6, St. James's Street, London, S.W. Hours of Business: 9 a.m. to 6.30 p.m. Established iii the year 1760 by James Lock. Specialities: Silk and Felt Hats, also Hunting Hats and Caps. Connection: Throughout the United Kingdom and Foreign.

LOCKE, BLACKETT & CO., Ltd., Lead Manufacturers, Lead Works, Newcastle-upon-Tyne. Hours of Business: 9 a.m. to 5 p.m. Established in 1797. Ono of the oldest houses in the trade. Incorporated as a Limited Company in 1891. Premises: About nine acres. Staff: 400. Specialities: White Lead, Red Lead, Shot, Chemical Sheet Lead and Pipe. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2S0 (Central) Newcastle. Telegraphic Address: " Locke, Newcastle-upon-Tyne."

LOCKE, LANCASTER AND W. W. & R. JOHNSON & SONS, Ltd., Lead Smelters, &c., &c. City Offices: 14, Fenchurch Street, London, E.C. Hours of Business: Usual. Established: The firm of John Locke & Co. in 1790; the firm of W. W. & R. Johnson in 1793. Former firm became Locke, Lancaster & Co. in 1854. In 1894 the two concerns were amalgamated under present title, and in the following year the Company acquired the business and factory of the Millwall Lead Company (formerly Pontifex & Wood). Directors: R. B. Johnson (Chairman), A. H. Lancaster, E. M. Johnson, P. L. Lancaster, IL C. Lancaster, O. E. Sadler, C. F. Hill, and F. C. Hill, who is also Secretary. Works: Three factories, viz., at Bridge Road, Poplar; Burdett Road, Limehouse; and West Ferry Road, Millwall. Specialities: Pig Lead, White Lead and Litharge, Sheet and Pipe Lead, Tea Lead, Zinc Plates, Zinc Rods, Oxide of Zinc Paint. Connection: Chiefly in the United Kingdom and British Colonies and Dependencies. Supply all Government offices. Telephone: No. 4208 Avenue. Telegralphic Address " Sonjon, London," or " Locklancoe, London." Bankers: Bank of England; London Joint Stock Bank, Ltd.

LOCKETT, CROSSLAND & CO., Engravers and Engineers, Moulton Street, Strangeways, Manchester. Established in the latter part of the eighteenth century by Joseph Lockett. Records of the transactions of the firm, which go back as far as 1800, are still preserved, showing that it had been in existence previous to this date. Partnership Successions: (1) Lockett, Whitaker & Co.; (2) Joseph & John Lockett; (3) Joseph Lockett, Sons & Co.; (4) Joseph Lockett, Sons & Leake; (5) Lockett, Leake & Co..; (6) Lockett, Crossland & Co. Present Principal: A. A. Crossland. Staff: From 200 to 250. Have agents at home and abroad. Specialities: Engraving and Designing for Calico, Delaine, Wallpaper, and other Printing; also for Embossing and Finishing. Are Makers of Engraving Machinery and Tools, and of Embossing Machinery and Accessories, including Rollers, &c. Awards: Gold Medal, Paris, 1855; Prize Medal, London, 1862; Prize Medal, Vienna, 1873. Have not exhibited since then. Connection; United Kingdom, Foreign, Colonial. Telephone: No. 741 City. Telegraphic Address: " Engrave, Manchester." Code: A B C (4th and 5th Editions).

LOCKETT, W. & J., Merchants, King Street, Liverpool. London Office: 40, Threadneedle Street, E.C. Hours of Business: Usual. Established about 1825 by John H. Lockett (d. 1874). Joined by William J. Locke tt (elder brother). Retired 1861. Continued by Richard R. Lockett, W. Jeffery Lockett, and George A. Lockett, joining at various dates (nephews). Present Principals: G. A. Lockett, R. C. Lockett, and G. Gordon Lockett, E. Lockett Houghton, John Lockett, and Gerald G. Lockett (grandnephews of the founders). Amongst the earliest of Liverpool Merchants who continue trading as a private concern. For three generations the style of tho firm has remained unchanged. In the early forties possessed a large fleet of sailing vessels, which they employed on their own account in trading with the East and West Indies and South America. In 1880 they became associated with the late Colonel North, and were largely instrumental in introducing to British investors the Nitrate of Soda deposits of Chile, and also took a considerable part, in the formation of the Nitrate Railways, Ltd., the Bank of Tarapaca, &c. In 1896 acquired the business of North and Jewell, of Iquique, Chile, now conducted under the style of Lockett Brothers & Co. Premises: The present Counting-house has been occupied by the firm for over three-quarters of a century. Own houses at Lima and Callao, Peru, where they control important Sugar-cane Plantations and Factories. Business: General Merchants. Telephones: Nos. 4935 and 4936 (Bank), Liverpool; No. 284 (London Wall), London. Telegraphic Addresses: " Lockett," Liverpool, Iquique, and Lima; " Luckily, London." Codes: A B C; A 1; and Private.

LOCKWOOD BROTHERS, Ltd., General Merchants and Manufacturers of Cutlery, Files and Tools, Spital Hill Works, Sheffield. Established in 1767 by John Lockwood, succeeded by William Lockwood, whose sons subsequently traded as Lockwood Brothers. They acquired the business of John Sorby & Sons in 1842. Incorporated as a Limited Company in 1891. Directors: George Francis Lockwood, J.P., Thomas Porter Lockwood, William Frederick Smith. Business: Export trade in General Merchandise; manufacture of Cutlery, Files, and Tools. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 181 (National) Sheffield. Telegraphic Address: " Lockwood, Sheffield."

LOCKWOOD (CROSBY) & SON, Publishers, 7, Stationers' Hall Court, London, E.C., and 5, Broadway, Westminster, S.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1859. Specialities: Engineering, Scientific, Technical, and Educational Books. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4421 Central. Telegraphic Address: " Crosby Lockwood, London."

LOCKWOOD (JOHN) & SONS, Ltd., Manufacturers of Costume Cloths, &c., Scarbottom Mills, Milnsbridge, near Huddersfield, and Holme Mills, Golcar, Hudders-. field. Hours of Business: 6.30 a.m. to. 6 p.m. Established in 1869 by John. Lockwood. Incorporated as a Private Limited Company in 1899. Directors: Wilkinson Lockwood (Chairman), Hanson Lockwood, Fred Lockwood. Staff: 600. Specialities: Ladies' Costume Cloths, Mantlings, Cap Cloths, Tweeds, Serges, and Furnishing Fabrics. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 191 and 192 Milnsbridge. Telegraphic Address: " John Lockwood, Milnsbridge." Bankers: London City and Midland Bank, Ltd.

LOCKWOOD & KEIGHLEY, LIMITED, Manufacturers of Plain and Fancy Riding Tweeds, Whipcords and Covert Coatings; Collar Meltons, All Classes of Bedford Cords and Motor Cloths, Serges and Vicunas, also of the Renowned Lockwood's Woollen Cords and Cotton Cords, Upperhead Mills, Huddersfield. London (Vice: 9, Upper John Street, Golden Square, W. Hours of Business: .9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1798 by Joshua Lockwood and John Burnup. Partnership Successions: (1) Joshua Lockwood, Elizabeth Burnup; (2) Joshua Lockwood, Thomas Burnup (son of Elizabeth Burnup, became partner on his coming of age in 1826); (3) Joshua Lockwood (d. 1862), William Keighley (son-in-law of Joshua Lockwood); (4) William Keighley (d. 1869); (5) Charles William Keighley (eldest son of W. Keighley); (6) Charles William Keighley, Thomas Burnup Keighley (younger son of W. Keighley). Incorporated as a Limited Company in 1900, with C. W. Keighley, Thomas Burnup Keighley, and Chas. Hy. Bingham as Directors. Chas. Hy. Bingham died in 1900, and Thomas Burnup Keighley in 1908. William George Macgregor Keighley (d. 1911), son of C. W. Keighley, was elected a Director, 23rd May, 1906. Present Director: C. W. Keighley, J.P. (Chairman and Managing Director). One of the oldest firms in the trade. On the occasion of the rejoicings in 1820, when George IV. was crowned, Mr. Lockwood rode on a white horse at the head of a procession of his Weavers, 600 in number, each man carrying his shuttle in his hand. The Union Jack used on the occasion is still preserved at the mill. The workpeople were afterwards regaled at a banquet at the mill. The firm has a world-wide reputation as the best manufacturers for the once fashionablo Woollen Corduroy. Premises: Very extensive, well - equipped mills, fitted throughout with all modern appliances. Contain about three acres of floorage. Staff Upwards of 400. Staff Club: Fire Brigade. Specialities: Plain and Fancy Riding Tweeds, Whipcords and Covert Coatings; Collar Meltons, All Classes of Bedford Cords and Motor Cloths, Serges and Vicunas, also of the Renowned Lockwood's Woollen Cords and Cotton Cords. Patents: Machinery for Cutting Woollen Cords, which entirely did away with hand-cutting; also machinery for Cutting Cotton Cords and Velvets, which has to a large extent superseded hand-cutting. Awards: Highest Award at the Great Exhibition, 1851; London, 1862 and 1871; Sydney, 1879; Melbourne, 1880; Crystal Palace, 1881; Huddersfield, 1883; Brussels, 1910. Connection: World-wide. Contractors to H.M. Government. Telephone: No. 488 (National), Huddersfield. Telegraphic Address: " Keighley, Huddersfield." Bankers: Lancashire and Yorkshire Bank, Ltd. (Huddersfield). Mr. C. W. Keighley is a Director of the Lancashire and Yorkshire Bank, Ltd., the United Velvet Cutters' Association, Manchester, Justice of the Peace for the West Riding, Income-tax Commissioner, Vice - President of the Huddersfield Chamber of Commerce, and has held many other offices.

LODERS & NUCOLINE, Ltd., Copra Crushers, Oil Refiners and Manufacturers of Vegetable Butter, Registered and Sales Offices, l , Crutched Friars, E.C. Woiles: Cairn Mills, Silvertown; and Albert Mills, Hammersmith, London, W. Hours of Business: 8.30 a.m. to 5.30 p.m. Saturdays, close at 12.30 p.m. Incorporated as a Limited Company in 1898 for the purpose of amalgamating three concorns engaged in the same industry, that of Refining Coconut Oil for Edible purposes. In 1907 acquired the business and plant of another company carrying on a similar trade. Directors: F. G. Adair Roberts, J.P. (Chairman), Francis Loder (Managing Director), George E. Loder, J.P. (Works Manager), John Stott (Sales Manager), W. Fergusson Irvine, C. Powell-Jones, and J. W. Bailey. Secretary: B. C. Yaxley. Premises: Works at Silvertown cover about four acres. Staff: About 400. Specialities: Coconut Butter, largely used in the preparation of Chocolates, Biscuits, &c., instead of Lard, and in the Manufacture of Margarine. Copra Oil and Coconut Oil for Soap making. Feeding Cakes for Cattle. Connection,: World-wide, except in protected countries. Telephones: No. 6044 Wall (four Lines), City Offices; No. 1443 East (two Lines), Silvertown Works; No. 696 Hammersmith (two Lines), Hammersmith Works. Telegraphic Address: "Nucoa, Fen, London "; " Nucolard, London "; " Albert Mills, Hammersmith." Codes: A B C (4th and 5th Editions) and Private. Bankers: London County and Westminster Bank, Ltd. (Canning Town).

LOEWE & CO., Briar Pipe Manufacturers, 62, Haymarket, S.W., and 48, Lexington Street, Golden Square, London, W. Established 1865. Speciality: Briar Pipes. Connection: All over the world. Inventions: The firm have originated many designs in Pipes, and have introduced novel Pipe Fittings. Telephone: No. 1609 Central. Telegraphic Address: " Loewe, Haymarket, London."

LOFTHOUSE (J. WADE) & CO., Leather Factors and Importers, Vestry Street, Humberstone Gate, Leicester. Hours of Business; 8.30 a.m. to 6.30 p.m. Established in 1908 by John Wade Lofthouse, the present principal. Premises: Formerly in, Belvoir Street, extended at the end of the first year. Removed to the present building at the end of the second year, six times the size of the former premises. Consisting of large four= storey Warebouse. Specialities: Box Leathers and Cheap Sole Leathers. Connection: United Kingdom and Foreign. Telephone: No. 188 Leicester. Telegraphic Address: " Probitas, Leicester." Club: Leicestershire Automobile, affiliated with the R.A.C.

LOGAN & HEMINGWAY, Railway, Dock, and General Contractors, 16, Sbuth Parade, Doncaster; Gunness, Lincs.; and Market Place, Snaith, S.O., Yorkshire. Hours of Business: Usual. Established in 1840. Present Principals: Charles Robert Hemingway, Hugh Logan, John Montagu Logan. Business: Railway, Dock, and General Contracts. Connection: United Kingdom. Telephones: No. 374 Doncaster; No. 71 Scunthorpe. Telegraphic Addresses: " Avoiding, Doncaster "; " Deviation, Scunthorpe."

LOGAN (HENRY) & SON, Rope, Twine, Cordage and Web Halter Manufacturers, Portadown, Ireland. Hours of Business: Works, 6 a.m. to 6 p.m.; Offices, 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1847 by Henry Logan. Present Principal: Joseph Logan, son (since 1901). Founded in the year of the famine in Ireland. Premises: Cover four and a half acres. Staff: About fifty. Specialities: All classes of Ropes and Cordage for Agricultural and Factory purposes; also Whip Cords, Fishing Lines, and Web and Rope Halters. Inventors of Show Stands for holding Ropes in retail shops. Connection: United Kingdom. Telephone: No. 82 Portadown. Telegraphic Address: " Logans, Portadown." Bankers: Ulster Bank, Ltd. (Portadown). Mr. Joseph Logan was a member of the Urban District Council of Portadown from 1908 to 1911.

LOMAX, SONS & MILLS, Auctioneers and Valuers and Fire Loss Assessors, Central Chambers, Bolton; and 54, John Dalton Street, Manchester. Established in 1732. Principals: John Lomax, Samuel Bromley, F.A.I. Oldest firm of Auctioneers in North of England. Specialities: Sales and Valuations of Mills, Works, Machinery, City and Licensed Properties; Arbitrators, Surveyors, Land Agents, Estate Agents; High-class Furniture, &c. Telephones: No. 181 Bolton; No. 3668 Central, Manchester. Mr. John Lomax is Officer to the Sheriff of Lancashire.

LONDON ASSURANCE. Head Office: 7, Royal Exchange, London, E.C. Hours of Business: 10 a.m. to 4 p.m. Incorporated by Royal Charter in 1720. One of the oldest Insurance Offices in existence. Governor: William Thomas Brand. Sub-Governor: Colin Frederick Campbell. Deputy-Governor: Robert Henry Benson. Directors: C. G. Arbuthnot, 0. A. Benecke, R. E. Brandt, C. Algernon Campbell, Alfred C. Cole, Gerard Powys Dewhurst, Hon. Gerald H. B. Gibbs, Henry Goschen, Charles S. S. Guthrie, Robert E. Henderson, Henry J. B. Kendall, Curtis W. Lampson, Frederick Lubbock, Ronald Malcolm, Greville H. Palmer, Selwyn R. Pryor, George Rolfes, John M. Ryrie, Rear-Admiral Hector B. Stewart, George W. Tallents, Hon. Percy M. Thesiger, Vincent C. Vickers. Secretary: C. A. Denton. Manager of Fire, Life, and Accident Departments: James Clunes. Underwriter: E. F. Nicholls. Actuary: A. G. Hemming. The business embraces Fire, Life, Marine, Accident, Capital and Leasehold Redemption, Burglary, and Plate Glass Insurance. Telephones: Nos. 1787, 1788 and 1789 London Wall. Telegraphic Address: " London Assurance, Stock, London."

LONDON BANK OF MEXICO AND SOUTH AMERICA, Ltd.—See ANGLO-SOUTH AMERICAN BANK, Ltd.

LONDON BANKING CORPORATION, Ltd. (THE), 32, New Bridge Street, London, E.C. Hours of Business: 9.30 a.m. to 4 p.m. Established in 1838. Incorporated as a Limited Company in 1896. Directors: W. P. Campbell Everden, F.C.A., E. • J. Read, F.I.D., W. H. Cate, W. Younger. Agencies: United States, France, Germany, Belgium. Business: All departments of Banking.

LONDON AND BRAZILIAN BANK, LIMITED, 7, Tokenhouse Yard, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Incorporated as a Limited Company in 1862. Directors: John Beaton (Chairman), William Douro Hoare (Deputy-Chairman), Max Julius Bonn, Leonard Daneham Cunliffe, Maurice George Carr Glyn, John Gordon, Charles Seymour Grenfell, Charles Evelyn Johnston. General Manager: E. A. Benn. • Joint Sub-Managers: N. F. Duff and T. J. Finnie. Secretary: A. W. Saunders. Capital: £2,500,000 in 125,000 Shares of £20 each; Paid-up, £1,250,000; Reserve Fund, £1,400,000. Branches: (Brazil), Rio de Janeiro, Manaos, Para, Ceara, Pernambuco, Bahia, Santos, Sao Paulo, Curityba, Rio Grande do Sul, Porto Alegre; (River Plate), Buenos Ayres, Rosario, Montevideo; (United States), New York (Agency); (France), Paris, 5, Rue Scribe; (Portugal), Lisbon and Oporto. Agents or Correspondents in the principal Ports and Cities of Brazil, Uruguay, Argentina, the United States, and Europe. Business: Grant Drafts and Letters of Credit on the Branches and negotiate or collect Bills payable at above places on favourable terms; issue Letters of Credit to Travellers; make investments in Public Funds and other British and Foreign Securities and receive Dividends and Interest on account of constituents; Current and Deposit Accounts opened at Branches. Connection: United Kingdom, Foreign. Telephones: No. 6444 Central and No. 5021 City. Telegraphic Address: " Neophyte " (Head Office and Branches). Bankers: Bank of England; Glyn, Mills, Currie & Co.; France, Banque de France (Paris), and Societe Generale (Paris and Branches); Germany, Joh. Berenberg, Gossler & Co. (Hamburg); Italy, Credito Italian; Spain, Credit Lyonnais; Austria - Hungary, Anglo-Austrian Bank; Portugal, Banco de ,Portugal.

LONDON CITY & MIDLAND BANK, Ltd. (THE), 5, Threadneedle Street, London, E.C. Hours of Business: 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in Birmingham in 1836 as the Birmingham and Midland Bank. Present Directors: Sir Edward H. Holden, Bart. (Chairman), William Graham Bradshaw (Deputy Chairman), the Right Hon. Lord Airedale, 2R Fir Percy E. Bates, Bart., Robert C. Beazley, Sir William B. Bowring, Bart., John Alexander Christie, David Davies, M.P., Frank Dudley Docker,C . B., Frederick H. Fox, George Franklin, H. Simpson Gee, John Howard Gwyther, Arthur T. Keen, The Right Hon. Lord Pirrie, K.P., The Right Hon. Lord Rotherham, Thomas Royden, William Fitzthomas Wyley. General Managers: John Messenger Madders, Samuel Birmingham Murray, F. Hyde. Secretary: Edward J. Morris. Have amalgamated the following Banks: Bate & Robins, Stourbridge (1851), Nicholls Baker & Crane, Bewdley (1862), The Union Bank of Birmingham, Ltd. (1883), The Coventry Union Banking Company (1889), Leamington Priors and Warwickshire Banking Co., Ltd. 1889), The Derby Commercial Bank, Ltd. (1890), Exchange & Discount Bank, Ltd., Leeds (1890), Leeds & County Bank, Ltd. (1890), The Central Bank of London, Ltd. (1891), when the name was changed to the London & Midland Bank, Ltd., from The Birmingham & Midland Bank, Ltd. Afterwards amal gamated Lacy, Hartland, Woodbridge & Co., London (1891), The Manchester Joint Stock Bank, Ltd. (1892), The Bank of Westmoreland, Ltd. (1893), The Preston Banking Co., Ltd. (1894), Carlisle City & District Bank, Ltd. (1896), Channel Islands Bank, Ltd. (1897), Huddersfield Banking Co., Ltd. (1897), North-Western Bank, Ltd., Liverpool (1897), Oldham Joint Stock Bank, Ltd. (1898), The City Bank, Ltd. (1898), when the name was changed to the present title. Subsequently amalgamated the City of Birmingham Bank, Ltd. (1899), The Leicestershire Banking Co., Ltd. (1900), The Sheffield Union Banking Co., Ltd. (1901), Yorkshire Banking Co., Ltd. (1901), Nottingham Joint Stock Bank, Ltd. (1905); North and South Wales Bank, Ltd. (1908), Bradford Banking Co., Ltd. (1910); Sheffield and Hallamshiio Bank, Ltd. (1913); Lincoln and Lindsey Banking Co., Ltd. (1913). Branches: 636. Sub-Branches and Agencies: 207. Also Agents and Correspondents in all parts of the world. Business: The Authoiised Capital is £22,200,000; Subscribed Capital, £20,873,520; Paid-up Capital, £4,348,650; Reserve Fund, £3,700,000. Carry on the usual banking business in all its branches. Connection: World-wide. Telegraphic Address: " Cinnabar, Stock, London."

LONDON COUNTY & WESTMINSTER BANK, Ltd., Head Office: 41, Lothbury, London, E.C. Established in 1836. Registered under the Companies Acts. Present Directors: Rt. Hon. Viscount Goschen (Chairman), Walter Leaf (Deputy Chairman), Herbert Robinson Arbuthnot, Hon. Sir Eric Barrington, K.C.B., Otto August Benecke, Edward Clifton Brown, John Annan Bryce, M.P., Colin Algernon Campbell, Rt. Hon. Lord Richard Cavendish, P.C., Ernest Haliburton Cunard, Sir Alfred Dent, K.C.M.G., Henry Goschen, Charles Seymour Grenfell, Henry Charles Hambro, Charles John Hegan, Arthur Hill, William Egerton Hubbard, Sir Thomas Jackson, Bart., Oswald Ce.;i1 Magniac, William Gair Rathbone, Charles James Cater Scott, Henry Parkman Sturgis, Sir Montagu Cornish Turner, Vincent Wodehouse Yorke. Managers: Frederick Jas. Barthorpe (Head Office), Frank William Howett (Country). Joint Secretaries: Austin Arrow Kempe, Geoffrey Paget. Branches: Metro-politan and Suburban, 110; Country, 245. Business: Every description of Banking business is transacted. Capital: £14,000,000, in 700,000 Shares of £20 each; Paid-up, £3,500,000. Reserve: £4,000,000.

LONDON & EDINBURGH SHIPPING CO., Ltd., Shipowners, 8, 9, Commercial Street, Leith. Hours of Business: Usual. Established in 1809 by the Company. Incorporated as a Company in 1864. Registered as a Limited Company 7th July, 1908. Directors: Harry George Younger, Sir M. Mitchell Thomson, Bart., Andrew Rose, Fred C. Kennedy, C.I.E. (Managing Director), John McDougall. Premises: Head Office, 8 and 9, Commercial Street, Leith; London Office at Hermitage Steam Wharf, Wapping, E. Business: Owners of a Fleet of Steamers sailing between London and Leith (Edinburgh), also from Seville, Cadiz, Lisbon, Oporto, Bordeaux, and Charente. Connection: England, Scotland, Continent of Europe. Telephones: Nos. 602, 603, 604 Leith; No. 2961 Avenue, London. Telegraphic Addresses: " Comet, Leith "; " Edina. London."

LONDON ELECTRIC FIRM (THE), Electrical and Mechanical Engineers, George Street, Croydon. Hours of Business: Usual. Established in 1904. Present Principal: G. A. Hughes, A.I.E.E. Specialities: Lamp Lowering Gear, Supporting Sockets or Safety Suspension Locks, Lowering Gear for Lamps on Swan-neck Poles, Wall Brackets, Street Suspensions, Harp - shaped Carriers, Lamps on Ceilings, &c., Self-sustaining Winches, Flexible Wire Rope, Guards for Wire Rope, Guide Pulleys, Wall Brackets, &c. Patents: Lowering Gear for Electric and Gas Lamps. Connection: United Kingdom, Foreign, Colonial. Contractors for the City of London Street Lighting, also for the City of Westminster, Marylebone, &c; and Corporations throughout the country, the Colonies and Abroad for Lamp Lowering Gear. Telephone: No. 1768 Croydon. Telegraphic Address: " Electric, Croydon." Bankers: London County and Westminster Bank, Ltd. Pastime: Golf.

LONDON ELECTRIC SUPPLY CORPORATION, Ltd. (THE), Offices: 25A, Cockspur Street, S.W. Generating Station: Deptford, S.E. Distributing Stations: Red Lion Yard, Trafalgar Square, S.W.; Bloomfield Place, New Bond Street, W.; Belgrave Mansions, S.W.; Blackfriars Road and Ewor Street, S.E. Established by Sir Coutts Lindsay & Co., Ltd., in 1885. Incorporated as a Limited Company in 1887. Managing Director: R. Stewart Bain, C.A. The Company's Grosvenor Station, New Bond Street, was the first Central Supply Station to be established in London, and the Generating Station at Deptford was the first station in the world to generate and transmit current at 10,000 volts. Business: The supply of Electricity at pressures of 105 or 210 volts (alternating) and at 230 and 460 volts (continuous). Connection: Statutory area of supply comprises the following districts: Chelsea, Greenwich, Camberwell (part), Lambeth. (part), Newington, Rotherhithe, Bermondsey, St. George's Hanover Square, St. James's Westminster, St. George the Martyr, Southwark, St. Olave, St. Martinin-the-Fields, St. Margaret, and St. John Westminster, Clerkenwell. Telephones: (Office) No. 3800 Gerrard; (Engineering Dept.) No. 7116 Gerrard; (Generating Station) No. 616 New Cross. Telegraphic Address: " Generator, Westrand, London." (Generating Station) " Gignentia, Deptmark."

LONDON ELECTRIC WIRE CO. AND SMITHS, Ltd., Copper Wire Drawers, Dynamo and Instrument Wire Coverers and Cable Makers, Playhouse Yard, Golden Lane, London, E.C. Works, Church Road, Leyton, E.; and Anaconda Works, Salford, Manchester. Hours of Business: Office, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Directors: Dr. Thomas Willey (Chairman), F. Smith, W. H. Willey, Ernest Leete, A. L. Don, and A. N. Smith. Secretary: Ernest Leete. Business: Copper Wire Drawing, Dynamo and Instrument Wire Coverers, and Cable Making. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3105 London Wall; No. 2334 Central, Manchester. Telegraphic Addresses: " Electric, London "; " Anaconda, Manchester."

LONDON FANCY BOX CO. (THE), Artistic Printers and Makers of every description of Fancy Boxes, 53, East Road, Hoxton, N., and Bartholomew Square, Finsbury, London, E.C. Hours of Business 9 a.m. to 6 p.m. Established in 1894 by Frederic William Bateman and Douglas Sholto Douglas. Premises: Large, extended in 1901, 1906 and 1913. Covering 20,000 square feet, equipped with all modern appliances. Staff: 300. Specialities: Fancy Boxes of all descriptions and Artistic Printing. Connection: Home Trade chiefly. Telephone: No. 733 London Wall, London. Telegraphic Ad dress: " Ajdaha, London." Bankers: London Joint Stock Bank, Ltd. Mr. Douglas was appointed by the Board of Trade in 1910 as a member of the Box Trade Board, to deal with Sweating iri the Box Trade.

LONDON AND GLASGOW ENGINEERING AND IRON SHIPBUILDING CO., Ltd., (THE), Shipbuilders, Marine Engineering, Boiler Makers, &c., 172, Lancefield Street, Glasgow, Middleton Shipyard, Govan, and 53, Anderston Quay, Glasgow. Hours of Business: Works, 6 a.m. to 5.30 p.m. Established in 1864, acquired by the present Company; founded many years previously as Smith & Rodger. Incorporated as a Limited Company. Directors:. James Reid (Chairman), John Dickinson (General Manager), D. Y. Cassels, David Johnstone Smith. Engineer Manager: William Morison. Secretary: Richard Hughes. Premises: Consisting of Ship yard, Engine Works and Boiler Works, covering 110,000 square yards. Staff: Several hundreds. Specialities: War ships and Merchant Steamers of all classes, constructed and supplied with their machinery. Connection: World- wide. Telephones: Nos. 1101, 1102 and 1103 Charing Cross. Telegraphic Address " Middleton, Glasgow." Code: A B C.

LONDON GLOVE CO. (THE), Glovers and Hosiers, 45 and 45A, Cheapside, E.C., and 82 and 83, New Bond Street, W., London. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 2.30 p,m. Established in 1877 by S. A. Worskett, the present proprietor. Specialities: Gloves and Hosiery. Connection: Throughout the United Kingdom, India, Colonies, and Foreign Countries. Telephone: National No. 849 Bank. Telegraphic Address: " Glove Company, London." 2 R 2

LONDON GUARANTEE & ACCIDENT CO., Ltd., 42-45, New Broad Street, London, E.C. Hours of Business 10 a.m. to 4 p.m. Incorporated as a Limited Company in 1869. Directors: Herbert E. Coles, E. Murray Ind, A. R. Kirby, Right Hon. Lord Lamington, G. C.M.G. , G.C.1.E., Hugh Morrison, Sir Owen Roberts,W. J. H. Whittall. General Manager: H. C. Thiselton. Joint Secretaries: S. L. Anderson, W. R. Strong, F.I.A. Established in London in 1869 as a Fidelity Guarantee and Personal Accident Insurance Company. Branches and Representatives all over the world. Business embraces Fidelity Guarantee, Motor Car, and Plate Glass, Accident, Fire, Burglary, Workmen's Compensation, &c. Telephone: No. 2903 London Wall (three lines). Telegraphic Address: " Guarantee, Ave, London." Bankers: Parr's Bank, Ltd.

LONDON HYDRAULIC POWER COMPANY. See GENERAL HYDRAULIC POWER CO., Ltd,

LONDON JOINT STOCK BANK, Ltd. (THE). Head Office: 5, Princes Street, London, E.C. Hours of Business: 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1836 by twenty leading London merchants; was started at a temporary office-29, Coleman Street—with a manager and eight clerks. Incorporated as a Limited Company in 1873. Directors: William Bennett, W. Fleming Blaine, William T. Brand, Walter S. M. Burns, Stanley Christopherson, Rt. Hon. the Earl of Denbigh, Alexander H. Goschen, John Richard Hill, Charles E. Johnston, Charles T. Milburn, Rt. Hon. The Viscount Milner, G.C.B., G.C.M.G., Sir Sigmund. Neumann, Bart., E. M. Rodocanachi, Rt. Hon. the Viscount St. Aldwyn, Sir Edward D. Stern, Edmund R. Turton, F. L. Wallace. General Manager: Charles Gow. Staff: Over 1200. Branches: In London and Country, about 300. Business: General Banking. Has important Colonial, American, and Foreign agencies. Connection: United Kingdom, Foreign, Colonial. Telegraphic Address: " Narraway, London."

LONDON & LANCASHIRE LIFE AND GENERAL ASSURANCE ASSOCIATION, Ltd., 66 and 67, Cornhill, London, E.C. Hours of Business: 9.30 a.m. to 4.30 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1862 with a Capital of £100,000. Since increased to £350,000, of which £333,825 has been subscribed, with £66,765 paid up. Board of Directors: Vesey G. M. Holt (Chairman), Richard S. Guinness (DeputyChairman), Hon. Victor Agar- Robartes, William Palin Clirehugh, F. W. Gibbins, the Hon. Sydnoy Holland, W. JoynsonHicks, M.P., The Lord Rochdale, H. C. Pelly, S. G. Sheppard. General Manager: W. IE. Mackay. Secretary: Louis I. Jadvis. Joint Assistant Secretaries: E. E. Dent and L. C. Kestin. Actuary: Harold Dougharty, A. I. A., F. C. I. S. Consulting Actuary: T. G. Ackland, F.I.A., F.F.A. Branches: London (Law Courts), North London, West End, Birmingham, Bristol, Cardiff, Leeds, Liverpool, Manchester, Newcastle-on-Tyne, Nottingham, Plymouth, Hereford, Dublin, Belfast, Glasgow, Edinburgh, Aberdeen, and Dundee; also at Montreal, Calcutta, Bombay, Alexandria, and Cape Town. Business: All classes of Insurance except Marine. Telephones: No. 4700 Avenue (four lines). Telegraphic Address: " Quotrate, Steck, London."

LONDON LIFE ASSOCIATION, Ltd., Registered Office: 81, King William Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1806, with the object of providing Mutual Life Assurance without any other interest to conflict with that of the Assured. Directors: Francis Henry Beaumont (President), Reginald Benson Jaeomb (Vice-President), Charles Daniel Higham, John Ashley Mullens (jun.), George Frederick Pollock, Tho Hon. Harold Ritchie, Gerald Dudley Smith, Henry Willis. Actuary and Manager: Harold M. Trouncer, M.A., F.I.A. Business: Mutual Life Assurance in its simplest form.

LONDON AND LIVERPOOL BANK OF COMMERCE, Ltd., 34, Old Broad Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1871 as a Limited Company, and reconstructed in 1879; rare changed in. 1913 (from German Bank of London, Ltd.). Directors: Walter Bonn, John Dennistoun, Paul KohnSpeyer, Alexander Lang, the Lord Ritchie of Dundee, Sir Felix Schuster, Bart., Felix Victor Schuster. Manager: Oscar List. Deputy Manager: E. Fleischmann. Sub-Managers: Th. Fraser and R. Wertheim. Secretary: W. Pilgrim. Authorised Capital: £1,000,000. The Paid-up Capital stands at £600,000 in 60,000 Shares of £10 each. Reserve Fund, £145,000. Business: All usual Banking. Telephone: No. 2661 London Wall. Telegraphic Address: " Gerbank, Telew, London." Bankers: Bank of England, and Clearing Bankers, Union of London and Smiths Bank, Ltd.

LONDON & MIDLAND INSURANCE CO., Ltd. (THE). Head Offices: 39, 41, New Broad Street, London, E.C. Hours of Business: Usual. Incorporated as a Limited Company. Directors: Ernest I. Husey (Chairman), Sir Samuel Faire, J.P. ( Vice-Chairman), Arthur Lucas Chance, J.P., Geoffrey C. Cobb, Lewis Evans, J.P., Frederick Harper, J.P., J. Harold Newman, Murray N. Phe!pi, Harry Wrightson, Hugh Wylie, J.P., Oscar Gray (Managing Director). Capital nominal 500,000 shares of £ 1 each. Acquired the business of the City of London Re-Insurance Company, Ltd., London Mutual Fire Insurance Company, and Imperial Fire Insu ante Coy. of Toronto. Subscribed Capital increased to £190,000. Paid-up Capital, L115,000. Branches: Birmingham, Bristol, Cardiff, Croydon, Edinburgh, Glasgow, Leicester, Leeds, Liverpool, Manchester, Middlesboro', Newcastle-on-Tyne, Northampton, Nottingham, Plymouth, Reading, Southampton, Swansea. Business: Departments for Insurance for Fire, Sickness, Accident, Disease, Loss of Profits, Burglary, Domestic Servants, Workmen's Compensation, Motor Cars and Vehicles, Motor Cycles, Drivers' Accident, Third Party, Fidelity Guarantee (the Bonds of the Company are accepted by the Courts of Chancery), Property Owners' Indemnity, Plate Glass. Connection: United Kingdom. Telephone: No. 3683 London Wall (two lines). Telegraphic Address: " Midinsura, London." Bankers: Lloyds Bank Limited (Lombard Street); Glyn, Mills, Currie & Co. (Lombard Street).

LONDON OIL STORAGE CO., Ltd. (THE), Storage of Oils, Sussex Place House, 87 and 88, Leadenhall Street, London, E.C. Hours of Business: Wharves, 8 a.m. to 4 p.m.; Office, 10 a.m. to 6 p.m. Incorporated, as a Limited Company in 1885. Directors: G. B. Game (Chairman). General Manager and Secretary: E. A. Farrant. Claim to have stored the first cargoes of Petroleum imported into London. Premises: Three large Wharves, equipped with up-to-date appliances for the expeditious handling of oils in barrel or in bulk, situated at Millwall and Bethnal Green, London, E. Speciality: American Turpentine, the Company storing all the Turpentine imported into London. Immense quantities of Petroleum and Lubricating Oils, Linseed, Cotton Seed and other vegetable oils, Rosin, Tar and Pitch are among the many commodities landed and stored for its customers by the Company. Telephones: Nos. 12121 and 5682 Central. Tele graphic Address: " Olearium, London." Bankers: London Joint Stock Bank, Ltd. (Leadenhall Street Branch).

LONDON PAPER MILLS COMPANY, LIMITED, Paper Manufacturers. Registered Offite: 50, Cannon Street, London, E.C. Works: Riverside Mills, Dartford, Kent. Hours of Business: Mills run day and night, except Sundays. Established in 1890. Incorporated as a Limited Company in the same year. Directors: Albert E. Reed (Chairman), Stanley Cousins, C. L. Stevens, A. R. Reed, and E. P. Reed. Premises: Extensive; equipped with five Papermaking Machines, having an output capacity of 240 tons per week. Staff: About 350. Specialities: Machine-finished and Super-Calendered Printing in various qualities (White and Tinted); Super-Calendered Papers, Tinted Writings (Laid and Wove), Best News (White and Tinted), Linings (White and B.S.); Imitation Parchments, Cartridges, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 493 City, London; No. 85 Dartford; No. 31 (P.O.), Dartford (Trunk call). Telegraphic Addresses: " Paper, Dartford "; Dispassionate, London." Code: A B C (5th Edition); Western Union.

LONDON PROPERTY INVESTMENT TRUST, Ltd., Offices, 1, Frederick's Place, Old Jewry, London, E.C. Established in 1893 for the purpose of acquiring Freehold and Leasehold Shop Properties solely for investment purposes. Capital: Authorised, £250,000; Issued, £136,140. Present Directors: George Baxter, F.S.I., E. A. Eady, Gordon Johnson, and W. A. Philpott. Investments at 31st Dec. last, £387,089: Annual Rentals: £24,197. Reserve Fund: £7652. Dividends: " A " Shares, 6 per cent.; " B " Shares 5 per cent.—regularly paid since establishment. Telephone: No. 8729 Central. Telegraphic and Cable Address: " Acquire, Stock, London." Bankers: Lloyds Bank Limited (72, Lombard Street, E.C.).

LONDON & PROVINCIAL BANK, Ltd. (THE). Head Office: 3, Bank Buildings, Lothbury, London, E.C. Hours of Business: 9 a.m. to 4 p.m. Established originally in 1864 as the Provincial Banking Co. Incorporated under present title in 1871. Directors: Sir Frederick George Banbury, Bart., M.P., John Woodrow Cross, Edwin Henry Galsworthy, Alfred Gilbey, the Right Hon. Sir Herbert Maxwell, Bart., F.R.S., Richard Cobden Michell, . H. Rimington•Wilson, Sir Joseph Savory, Bart. Joint General Managers: Jesse Lambly Thomas and William Carruthers. Branches: In addition to the Head Office, the Bank has 344 places of business, comprising 99 branches in the Metropolitan district, 121 country branches, and 124 sub-agencies. Stag: About 1,250. Busi-: ness: All Banking transactions. Capital: Subscribed, £2,000,000. Reserve Fund: £2,000,000, which is invested in Consols and other Government Stocks. Telephone: No. 900 Bank. Telegraphic Address: " Woalth, Stock, London."

LONDON SCALING CO., Ltd. (THE), Boiler Cleaners, Boiler and Pipe Coverers, 281, Victoria Dock Road, E.; Chief Office, 75, 'Mark Lane, London, E.C.; 31 to 32, Stuart Street, Docks, Cardiff; and 43, Nassau Street, Antwerp. Hours of Business: 8 a.m. to 6 p.m. Established in 1900 by John Weir and John H. Silley, M.I.Mar.E. Incorporated as a Limited Company. Directors: Richard H. Green (Chairman), John Weir (Managing Director) and John H. Silley. Premises: Large Stores at 328, Victoria Dock Road, E.; also at Royal Albert Dock, Tilbury Dock, &c. Agencies: Liverpool, Manchester, Southampton, Newcastle-upon-Tyne, Hull, Newport,. Glasgow, &c. Specialities: Boiler Cleaners and Coverers and Iron Ship Cementers to the largest Shipping Companies in the Marine Department, and also to the largest steam users .in and around London in the Land Department. Patents: Swainston's Fire Clay . Bridge Blocks for Furnaces, Silley's Smokebox Door Fastenings, Taylor's Asbestos Mattresses for Boiler Bottoms. .Awards: Gold Medal, Naval, Shipping and .Fisheries Exhibition, 1905. Telephones: .Nos. 502 and 3228 East; No. 10204 Central, London; No. 3803 Cardiff; No. 3150 Antwerp. Telegraphic Address: " Corrosion," London, Cardiff and Antwerp.

LONDON SCREW CO., Bolt and Screw Manufacturers, Unicorn Works, Oldbury Road, Smethwick. London Office: 90, Cannon Street., E.C. Glasgow Office: 140, West George Street. Hours of Business: Works, 6.30 a.m. to 5.30 p.m.; Offices, 8.30 a.m. to 6 p.m. Established in 1870 by J. Horton. Partnership Successions: (1) Horton & Coldicott; (2) Coldicott & Webb. Present Principal: William Shakespeare Webb. Staff: About 140. Specialities: Galvanised Sheet Accessories, Best Bright Bolts and Nuts of every description. Connect icn: United Kingdom, India, South America, China, Japan, South Africa, Australia, and New Zealand, Telephone: No. 47 Smethwick. Telegraphic Address: "Unicorn, Birmingham." Bankers: Lloyds Bank Limited, Smethwick.

LONDON & SOUTH-WESTERN BANK, Ltd., 170, Fenchurch Street, London, E.C. Hours of Business: Head Office, 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Incorporated as a Limited Company in 1862. Directors: Hon. Frederic W. Anson, Sir John H. Bethell, Bart., M.P., Arthur Bilbrough, Sir J. Fortescue Flannery, Bart., M.P., Rt. Hon. Lord Claud J. Hamilton, M.P., H. Tylston Hodgson, Henry Wethered. General Manager: H. H. Hambling. Branches: 147. Country Branches: Thirty-six. Sub-Branches: Eleven. Business: General and Foreign Banking transactions. Authorised Capital, £5,000,000; Subscribed Capital, £3,000,000, in 300,000 shares of £10 each; Paid-up Capital, £1,175,000; Reserve Fund, £1,175,000. Telegraphic Address: " Sownbank, Grace, London."

LONDON STEREOSCOPIC CO., Ltd. (THE), Photographers, Manufacturers of Photographic Apparatus, Dealers in all kinds of Photographic Goods, 3, Hanover Square, London, W. Works: New Southgate. Established in 1856 by the late Alderman George Swan Nottage and the late Howard John Kennard. The late Captain Charles George Nottage (only son of Alderman Nottage) became a partner in 1884. Incorporated as a Limited Company in 1885 as the London Steroscopic & Photographic Co., Ltd.; Re -1 egistered under present title in 1912. Chairman: Robert Wm. Kennard. Specialities: Fine work in Photographic Portraiture, for which the Company is known all over the world. Also Miniatures, Enlargements, &c. Make and supply all descriptions of Photographic Apparatus for Amateurs. Fine Art Printers in Monochrome and Colours. Connection: United Kingdom, Foreign, Colonial; large Indian clientele. Telephone: No. 5640 Mayfair. Telegraphic Address: " Ampho, Wesdo, London."

LONDON UNITED LAUNDRIES, Ltd. (THE). Head Office: 22, St. Peter's Square, Hammersmith, London, W. Incorporated as a Limited Company, May 20th, 1897. Directors: John Porter (Chairman), R. W. Watson, J.P., Alfred Akers, Charles J. Wilson. General Manager: W. T. Carter. Secretary: Marshall Hays. The Company, which is the largest combination Laundry Company in London, owns and controls the following Steam Laundries (all equipped for the production of the best class of work), together with thirty eight Receiving Depots in various parts of London and the suburbs: Hermes Hill Laundry, Pentonville, N.; Mildmay Grove Laundry, Mildmay Park, N.; Royal Chiswick Laundry, Chiswick, W.; Kensington Palace Laundry, Blythe Road, W.; Holland Park Laundry, Notting Hill, W.; Royal Wandsworth Laundry, Wandsworth, S.W.; Royal Futham Laundry, Fulham, S.W.; East Surrey Laundry, Denmark Hill, S.E.; Croydon American Laundry, Croydon; Pearl Laundry, South Croydon; and Sundridge Laundry, Bromley, Kent. Business: Highclass Family and General Laundry Work, Dyeing, Cleaning, Carpet Cleaning; also Laundry Engineering. Connection: London and District. Contractors to H.M. Government and to the London County Council. Telephone: (Head Office), No. 254 Hammersmith. Telegraphic Address: " Milkwhite, Hammer, London." Bankers: London County and Westminster Bank Ltd.

LONG, JOHN, Ltd., Publishers, 12, 13 and 14, Norris Street, Haymarket, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1887 by John Long, largest shareholder and Managing Director. Premises: Situated in one of the oldest streets in this part of London; Offices, &c., consist of the whole of the ground floors and basements. Business: General Publisher. Publishes Novels of all the leading Authors of the day. Connection: Trades with all the leading Booksellers in the British Empire, and with the leading American and Foreign Publishers and Booksellers. Telephone: No. 9313 Central. Telegraphic Address: " Longing, London." Bankers: London County and Westminster Bank, Ltd.

LONGMANS, GREEN & CO., Publishers, 39, Paternoster Row, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1724 by Thomas Longman. Incorporated as an Unlimited Liability Company in 1890. Directors: Thomas Norton Longman, Charles James Longman, George Henry Longman, Sir Hubert Harry Longman, Bart., and William Ellerby Green: were previously partners in the firm; also William Longman and Robert Guy Longman. The premises occupy the original site, upon which modern buildings have taken the place of the ancient structure in which the firm started in 1724. Business: All Departments of Publishing. The firm have brought out many Standard Educational, Historical, Biographical, and Scientific Works. Branches: Fourth Avenue and 30th Street, New York; 84, Wabash Avenue, Chicago; 8, Hornby Road, Bombay; and 303, Bowbazar Street, Calcutta. Connection: Throughout the United Kingdom, Foreign, and in the Colonies. Telephone: No. 3670 City (two lines). Teleiraphic Address: " Longmans, Cent, London."

LORD (W. TURNER) & CO., Decorative Contractors, House Furnishers, &c., 20 (late of 120), Mount Street, Grosvenor Square, London, W.; Factories, South Place, Euston Road, N.W. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1.30 p.m. Established by W. Turner Lord in 1880. Partnership Succession: The partnerS in the London business are Octavius Satchell, David Temple Muir, W. Ernest Lord, William Allwright, and George Flint Milne. These are also partners in the Edinburgh business, in which Messrs. Morison, William Reid, and John Reid were partners, but are now retired. This business was established about the beginning of the nineteenth century. The offices are at 36, Charlotte Square, and the extensive factories are at Tynecastle, Edinburgh. This branch is conducted under the well-known name of Morison & Co. Specialities in both businesses are reproductions from the antique in Carving and Woodwork, Furniture, Bronzes, and in Silk and other fabrics. Architectural Work in all its branches is carried out, including Decorative Painting and Furnishing, with all appertaining to it; also Electric Lighting, including the fixing of the plant, wiring, and all electrical fittings. Connection: Throughout the United Kingdom, the Colonies and Abroad. Inventions: A useful apparatus by which tapestry can be immediately released from the walls in case of fire or for cleaning purposes. Telephone: No. 5273 Gerrard. Telegraphic Addresses: "Lordosis, London " ? " Upholder, Edinburgh."

LORILLEUX, CH., & CO., Printing Ink Manufacturers, 2, Maclean's Buildings, London, E.C., and 42, Vicar Lane, Bradford. Established in 1818 by Pierre Lorilleux (d. 1865). Company owns ten Factories. Branches and Depots in Asia, Austria, Belgium, Denmark, Egypt, England, France, Germany, Holland, Hungary, Italy, Portugal, Roumania, Russia, South America, Spain, Switzerland, Tunisie. Specialities: Inks for the Reproduction of Photographs, the Three-colour Process, Posters in specially fine colours, Printing on Metal; Copying Inks, Binders' Inks, &c. Awards: At leading Exhibitions. Connection: World-wide. Telephones: No. 1417 Holborn, London; No. 398 Bradford. Telegraphic Address: " Lorilleux, Bradford." Bankers: London City and Midland Bank, Ltd.

LOUDON BROTHERS, Ltd., Machine Tool Makers and Contractors for Engineers' Stores, Materials, &c. Registered Office: 39, West Campbell Street, Glasgow. Works: Clyde Engineering Works, Johnstone, and 110, Cannon Street, London, E.C. Hours of Business: Usual. Established in 1871. Incorporated as a Limited Company in 1901. Directors; George Findlay Loudon (Chairman), James T. Stuart, Hugh Loudon Hopkin, Robert Goudie and Thomas Wilson. Specialities: High Speed Machine Tools for Railway Workshops, Marine and General Engineering. Patents: High Speed Planing Machines and other Machine Tools. Connection: United Kingdom, Colonial, The Far East, South Africa and South America. Telephones: No. 553 Argyle; No. 553 Central, Glasgow; No. 6075 Central, London; No. 26 Johnstone. Telegraphic and Cable Addresses: " Achilles, Glasgow "; " Ezra, London." Codes: A B C (4th and 5th Edition), A 1, Lieber's, Private. Bankers: Union Bank of Scot. land, Ltd. (Glasgow, London).

LOVE (CHARLES), Ltd., Pianoforte Manufacturers, 60, Ashbrook Road, Upper Holloway, London, N. Agency: 13, Ottawa Street, Toronto, Canada. Hours of Business: Usual. Incorporated as a Limited Company in 1897. Directors: Charles Leopold Love (Managing Director), Charles William G. Love (Secretary). Speciality: The finest Solid Wood Painos for abroad. Made to resist climatic changes, with all the latest improvements; also for use in Schools. Patent: Provisional protection granted to C. W. G. Love for improvements in Pianofortes. Connection: United Kingdom, Foreign, Colonial. Mr. Charles William Grosse Love is the Editor of " A Manual of Pianoforte Tuning," published by Weekes & Co., 14, Hanway Street, W.

LOVELAND (JOHN) & SONS, Boot and Shoe Makers, Leather and Grindery Merchants, 96, High Street, Maidstone. Hours of Business: 8 a.m. to_ 8 p.m.; Wednesdays, 8 a.m. to 1 p.m.; Saturdays, 8 a.m. to 9 p.m. Established towards the end of the eighteenth century by George Bentlif. Partnership Successions: (1) George Amatt Bentlif and Samuel Bentlif (eons); (2) John Loveland. Present Principals: William Loveland and Frederick Loveland (sons of J. Loveland), since 1897, trading as John Loveland & Sons. One of the oldest firms in the trade. Specialities: Good Class Lines of Boots and Shoes. The Wholesale Department comprises a well-selected stock of Leather and General requirements for Boot Makers and Saddlers. Telephone: No. 458 Maid stone.

LOVELL, A., & CO., Boot Manufacturers, Challenge Boot Works, Bank Road, Kings wood, Bristol. Hours of Business: Usual. Established in 1905 by Alfred Lovell and Oliver Lovell, the present principals. Premises: Three-storey factory covering a large space. Staff: About .250. Staff Clubs: Cricket, Bowling, Swimming and Tennis, in which the partners interest themselves. Specialities: Workmen's Strong Goods and School Boots; also the " Holdemtite " Brand of Nailed Boots; Patented and Registered. Connection: United Kingdom, Foreign, Colonial. Tele phone: No. 101 Kingswood. Telegraphic Address: " Boots, Kingswood, Glo." .Bankers: Lloyds Bank Limited (Kings wood). Mr. Alfred Lovell was for some years Chairman of the St. George Local Board. Later on the St. George Urban District Council. Pastime: Motoring.

LOVELL & CHRISTMAS, Ltd., Provision Merchants and Importers, West Smithfield, London, E.C.; and at Manchester, Liverpool, Montreal, Tandil, Argentine, and Hawera, N.Z. Established in 1851 by the late William Lovell and the late Josiah Christmas. Incorporated in 1896 as a Limited Company. Business: Importation of various kinds of provisions (notably butter and cheese). Connection: London and United Kingdom generally. Telephones: No. 5390 (five lines) Holborn; No. 5750 (three lines) Manchester; No. 3170 Royal, Liverpool. Telegraphic Addresses: " Lovell, London "; " Wall flower, Manchester "; " WaLsalls, Liverpool."

LOVELL (C. SHAW), SONS, Ltd., Through Freight Contractors, &c., 38, Eastcheap, London, E.C. Hours of Business: Usual. Established forty years ago. Incorporated as a Limited Company. Directors: C. Shaw Lovell, Vernon Shaw Lovell, Egerton Charles Lovell. Branches: Liverpool, 24, Chapel Street; Bristol, 23, Queen's Square; Newport, 77, Dock Street; Hull, 120, Alfred Gelder Street; Birmingham, 6, Corporation Street; Sheffield, King's Chambers, Angel Street; Swansea, Glou cester Place, Agencies: In all chief Continental and Foreign Ports. Business: Through Freight Contractors; Insurance, Chartering and Through Prices to South Africa Interior Towns. Bankers: National Provincial Bank of England, Ltd.

LOW BEECHBURN COAL CO., Ltd., Colliery Owners and Fire Brick Manufacturers, 17, Victoria Road, Darlington; Low Beechburn Colliery and Fire Brick Works, Crook, co. Durham. Hours of Business: 9 a.m. to 5.30 p.m. Established and Incorporated as a Limited Company in 1889. Directors: James Blumer (Chairman), Hugh R. Wilson, and John Harry Ramsey (Secretary). Specialities: Coke and Fire Bricks. Con nection: United Kingdom, Foreign. Telephone: No. 59 Darlington. Telegraphic Address: " Ballarat, Darlington.' Bank ers: London Joint Stock Bank (Dar lington). Mr. J. H. Ramsey is Captain, 6th Batt. Durham Light Infantry. Mr. H. R. Wilson is Captain 5th Batt. Durham Light Infantry.

LOW (JAMES F.) & CO., Ltd., Monifieth Foundry, Monifieth, N.B. Business: Makers of Preparing and Spinning Ma chinery for Flax, Hemp, Jute and Tow, Iron and Brass Founders, Wheel Gearing of all kinds, both moulded and machine cut; also Brass Necks and Steps for all classes of Textile Machinery a speciality. Sole makers of Orr's Patent Jute Root Opener, Spence's Patent Jute Root Comber; also the Prause Patent Me chanical Doffing Spinning Frame. Corn plete Plans and Estimates supplied for mills. Telegraphic Address: "Low, Moni fieth." Telephone: No. 1 Monifieth. Code: A B C (5th Edition). Bankers: Clydesdale Bank, Ltd., Dundee.

LOW MOOR CO., Ltd. (THE), Iron Masters and Colliery Owners, Low Moor Iron Works, Bradford, Yorkshire. Hours of Business: Fifty-four per week. Estab lished in 1791 by Messrs. Hird, Dawson & Hardy; succeeded by several family partnerships. Incorporated as a Private Limited Company in 1888. Directors: Reginald W. Wickham (Chairman and Manacring Director), the Right Hon. L. Hardy, M.P., the Earl of Oran brook, Sir Reginald Hardy, Bart., Charles Hardy, M. S. Dawson. Stall Including Collieries near Leeds, over 3,000. Specialities: Lowmoor Iron, Coal, Pig Iron and Coke; Iron Castings of all sorts; Forgings, Chains and Rivets; Mechanical Railway Signal Work; General Engineering Work. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1069 Bradford; No. 84 Low Moor. Telegraphic Address: " Ironworks, Low Moor, Yorkshire."

LOW (SAMPSON), MARSTON & CO., Ltd., Publishers, Overy House, 100, Southwark Street, London, S.E., and Tudor House, 32, Warwick Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1819 by Sampson Low. Partnership Successions: (1) Sampson Low, Son & Co.; (2) Sampson Low, Son & Marston; (3) Sampson Low, Marston, Searle & Rivington. Incorporated as a Limited Company in 1906. Managing Directors: Walter Tyrrell and Fred J. Rymer. Premises: Town Trade Offices, Tudor House, 32, Warwick Lane, E.C.; Main Offices, Warehouse, Counting House and Country Department, consisting of six floors, 100, Southwark Street, S.E. Business: Publishers and Export Booksellers, specialising in Works of Travel, Biography, Juvenile Books, Fine Art Works, Fiction, Educational and Technical Works, &c. Connection: United Kingdom, Foreign, Colonial. Telephones No. 3636 Central (City Office); No. 2063 Central Southwark Office and Warehouse). Telegraphic Address: " Rivsam, Boroh, London." Cable Address: " Rivsam, London." Code: A B C (5th Edition). Bankers: Williams Deacon's Bank, Ltd.

LOWE. & CO., Cattle Food and Veterinary Medicine Manufacturers, Arabian Mills, Huddersfield, and 89, .Cheapside, Liverpool. Hours of Business: Usual. Established half a century ago. Specialities: Cattle Food and Veterinary Medicines, Telephone: No. 1061 Huddersfield.

LOWOOD (J. GRAYSON) & CO., Ltd., Manufacturers of Silica Bricks and all kinds of Refractory Materials, Deepcar, near Sheffield. Hours of Business: 9 a.m. to 5 p.m. Established in 1868 by the late John Grayson Lowood, trading as J. Grayson Lowood & Co. Incorporated as a Limited Company in 1890. Directors: The Right. Hon. Chas. B. Stuart Wortley, K.C., M.P., Samuel Roberts, J.P., D.L., M.P., Franklin Hilton, C.E., Alfred Tongue, C.A. Premises: Head Office and Chief Works at Deepcar. Branches: Sheffield, Middlesbrough, and Castleton (North Yorkshire). Specialities: Silica Bricks for Smelting Furnaces of Steel, Copper, Glass, &c., Ground Ganister for Furnace Lining, Steel Moulders' Composition, Silica Cement, High-cliiss Fire Bricks, Magnesite Bricks and Cement; also Cupola Blocks, Tuyeres, Stoppers, Nozzles, Sleeves, Runners, &c. Trade Mark: "Lowood" (registered). Awards: Medals, Antwerp, 1885; Liverpool, 1886; Newcastle, 1887; Brussels, Gold, 1888; Paris, Gold, 1889; Antwerp, Gold, 1894; London, Gold, 1890. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 18 Stocksbridge; No. 2030 Sheffield; No. 392 Middlesbrough. Telegraphic Address: " Lowood, Deepcar." Bankers: The Sheffield Banking Co., Ltd. Two of the Directors are Members of Parliament, and the Right Hon. C. B. Stuart-Wortley, K.C., M.P., is a Privy Councillor.

LOWRIE, W. P., & CO., Ltd., Scotch Whisky Distillers, Blenders, Bottlers, and Coopers, &c., 44, Washington Street, Glasgow; Bonded Warehouses, Washington Street, Howard Street, and Dunlop Street; Cooperage, Hyde Park Street. Stag: Over 1400. Patents are held for Testing Soundness of Casks and for Wine Seasoning Casks, &c. Connection (with Wholesale Houses only): United Kingdom, Foreign, Colonial. Are Contractors to H.M. Government.

LOWRY, J. & W., Builders, Contractors, Quarry Owners, Brick Manufacturers, 50 to 64, Corporation Street, Newcastleon-Tyne. Hours of Business: 9 a.m. to 6 p.m. Established in 1848 by John Lowry (d. 1887) and William Lowry (d. 1902); succeeded by Walter Lowry (son of John Lowry) and George E. Lowry (son of William Lowry). George E. Lowry died in 1905. Present Principal: Walter Lowry. One of the best-known and largest concerns of its kind in the North of England. Extensive and well-equipped Saw Mills and Joiners' Shops. Business: Builders and General Contractors, Timber Merchants, Sawing, Planing, and Moulding. Connection: United Kingdom. Owners of the Penshaw Freestone and Firestone Quarries, and of the Penshaw Red Pressed Brick and Terra-Cotta Works, Penshaw, Co. Durham. Also proprietors of the New Herrington Brick and Tile Works, and the J. and W. Lowry, Washington Brick Works, Co. Durham. Telephone: No. 1855 Central, Newcastle - on - Tyne. Bankers: Barclay & Co., Ltd. (Newcastle-on-Tyne).

LUBRICATING & FUEL OILS, Ltd., Importers and Distributors, 101, Leadenhall Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established as a Limited Company in November, 1906. Directors: Charles Good, A. Andre, Dr. Max Albrecht, Fred Lane, W. Von Ofen heim, George Henry Funck, Richard Robinson, and Adolph Rahe. Manager: Louis James Lidwell. Staff: Seventeen. Business: Importers into and Distributors in the United Kingdom of Mineral Lubricating and Fuel Oils. Telephones: No. 1222 Avenue; No. 2682 Central, London. Telegraphic Address: " Lubrafol, Led, Lon don." Codes: Western Union, A 1, and A B C (5th Edition). Bankers: Capital and Counties Bank, Ltd. (Threadneedle Street).

LUCAS & CO., LIMITED, Brewers, Wine and Spirit Merchants, The Brewery, Leamington. Hours of Business: Office, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about 1820 by Lewis & Co. Partnership Successions: (1) Lewis, Haddon & Ridley; (2) Lewis & Ridley; (3) Acquired by Lucas, Blackwell & Arkwright (1885). Incorporated as a Limited Company in 1897. Directors: Morton Peto Lucas, D.L., J.P. (Chairman), Mrs. G. M. T. Leaf, John Claude Lucas, and Mrs. G. L. Bland. Secretary: John Orton. Staff: About 200. Branches: Stores, Warwick, Rugby, Banbury, Alcester. Agencies: Many Agents throughout England. Connection: England, Midland Counties chiefly. Telephone: No. 19 Leamington. Telegraphic Address: " Brewery, Leamington." Bankers: Lloyds Bank Limited. Mr. M. P. Lucas is a Justice of the Peace, a Deputy Lieutenant of the County, and was High Sheriff of Warwickshire in 1900.

LUCAS, EDWD., & SON, Malleable Ironfounders, Spindle and Flyer Makers, Dronfield Foundry and Spindle Works, near Sheffield. Hours of Business: 9 a.m. to 6 p.m. Established in 1790 by Edward Lucas, succeeded by sons, grandsons, &c. Present Principal: Thomas Harrison Lucas, J.P. One of the oldest firms in the trade. Specialities: Spindles and Flyers, Roving, Spinning, Cops. Patent: S. Lucas's Spindle. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 7 Dronfield. Telegraphic Address: " Lucas, Dronfield." Bankers: Williams Deacon's Bank, Ltd.

LUCAS (JOSEPH), Ltd., Manufacturers of Dynamo Lighting Systems for Motor Cars, Motoralities and Cyclealities, Great King Street, Birmingham. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1875 by Joseph Lucas (d. 1903), trading as Joseph Lucas & Son. Incorporated as a Limited Company in 1897. Directors: Harry Lucas (Chairman and Managing Director), Walter Chamberlain, Walter W. Wiggin, B. Steeley. Secretary: Walter J. Perkins. Premises: Original Works in Birmingham were known as the " Tom Bowling " Lamp Works. In 1896 extensive Works were erected in Great King Street, Birmingham, _known. as the " King of the Road " Factory, and consisting of five blocks of four and five storeys, Two further blocks of seven floors each were opened in 1909 and 1910, fitted with up-to-date appliances. Staff: About 1600. Wholesale Depots: London, Manchester, Dublin, Newcastle-on-Tyne. Business: Principal Articles made originally were " Tom Bowling " Ship Lamps. Soon afterwards developed a Cycle Lamp department (the " King of the Road " lamps), followed by Specialities in Cycle and Motor-cycle Accessories; also Motor Car Lamps, Horns, and other " Motoralities." Hold many patents. Connection: United Kingdom, Colonial, Foreign. Telephones: Birmingham Central No. 6730; (Private branch exchange); London Central No. 9765; Manchester Central No. 6849; Dublin No. 653; Newcastle-onTyne, .to. 306 City. Telegraphic Addresses " Lucas, Birmingham "; " Guide-post, London "; " Luminous, Manchester "; " Autolite, Dublin "; " Motolite, Newcastle." Bankers: Lloyds Bank Limited.

LUDEWIG, F., & CO., Merchants, 26, Hart Street, Bloomsbury, London, W.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1876 by Wilhelm Erhardt. Present Principal: F. Ludewig (since 1902). Specialities: Connected with the Piano and Dental Industry; also general Export business. Connection: United Kingdom, The Continent and Canada. Telephone: No. 7546 City. Telegraphic Address: " Giwedul, London." Bankers: London Joint Stock Bank, Ltd. (High Holborn). Club: (Mr. F. Ludewig) German Athenaeum.

LUDLOW BROTHERS (1913), Ltd., Manufacturers of Tinned Iron Goods, Hollow Ware, &c., Palmer Street, Birmingham. Branch Works: Lye, near Stourbridge. Hours of Business: Works, Summer, 6.30 a.m. to 6 p.m.; Winter, 8 a:m. to 7 p.m.; Offices, 9 a.m. to 6.30 p.m. Established in 1868 by Joseph Ludlow and Thomas Ludlow (retired 1881). Continued by J. Ludlow. Joined by Edward T. Barton in 1897 and Thomas E. Iles. Incorporated as a Private Limited Company in 1905; as a Public Company in 1913. Directors: J. Ludlow, E. T. Barton, T. E. Iles, H. J. Walduck, One of the most important manufacturing houses in the trade. Commenced making Galvanised Corrugated Sheets in 1883. Discontinued this in 1902, the works being unsuitable. Premises: Very extensive works in Birmingham and Lye, covering about four acres. Equipped throughout with up-to-date appliances. Staff: Office and travellers, thirty; workpeople, about 500. Specialities: Galvanised Hollow Ware in all its branches, including Tinned Iron Fry Pans, Bake Pans, Basins, Hollow Ware, Galvanised Iron Buckets, Baths, Chamber Pails, &c., Japanned Wrought Iron Tea Kettles, Coal Scoops, &c. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephone: No. 303 (Victoria), Birmingham. Telegraphic Address: " Ludlow, Birmingham." Bankers: Bank of England.

LUMLEY, J. A., & DOWELL, Auctioneers, Estate and Sporting Agents, Lumley House, 34, St. James's Street, London, S.W. Established about twenty years ago by the late Julian A. Lumley. Present Principal: James Dowell. Business: Specialists in the Sale and Letting of High-class Shootings and Fishings. One of the leading firms for the Sale of Estates, Auctions of Sporting, Residential, and Agricultural Estates. Agents for Norwegian Angling Properties. Issue annually work entitled " Norwegian Anglings and Sportings," and " Dowell's List of Scottish Estates for Sale." Telephone: No. 6609 Gerrard. Telegraphic Address: " Dowellance, St. James, London."

LUPTON (JOHN) & SON, LIMITED, Wine and Spirit Merchants, 9, Cheapside, Bradford; 23, New Station Street, Leeds. Bonded Stores: 13, Quality Street, Leith. Hours of Business: 9 a.m. to 6 p.m. Established in 1851 by John Lupton. Joined in 1868 by William Charles Lupton. Incorporated as a Private Limited Company in 1904. Directors: Wm. C. Lupton, G. B. Hewitt, R. Lupton. Business has made consistent progress. Staff: Average fifty. Business: High-class Family Wine Trade. Connection: United Kingdom, Foreign, Colonial. Trade Marks: " Amartico Tonic Liqueur," " Northern Isles " Scotch Whisky, " White Rose " Scotch Whisky, all registered. Royal Warrant: Special Appointment to His late Majesty King Edward and to H.M. King George V. Telephones: Nos. 5574 and 5575 Bradford; No. 1749 Leeds. Telegraphic Addresses: " Importer, Bradford "; " Claret, Leeds," Bankers: United Counties Bank. Mr. William C. Lupton was Mayor of Bradford, 1899 to 1902.

LUPTON (WILLIAM) & CO., Woollen and Worsted Cloth Manufacturers, Whitehall Mills, Whitehall Road, Leeds; Cliffe Mills, Pudsey. Hours of Business: Usual. Established in 1773 by Arthur Lupton. One of the oldest houses in the trade. Premises: Fully equipped; 4,000 spindles, 112 looms. London Office: 26, Regency House, Warwick Street, Regent Street, W. Glasgow Office: 31, North Frederick Street. Specialities: Army and Navy Cloths, Police, Railway and Tram Uniform Cloths and Serges; the highest grade Meltons and Beavers, and Solid Worsted Serges, Coatings, Vicunas, &c.; also Fancy Coloured Ladies' Costume Cloths, Broad Cloths, Carriage Cloths, and Liveries. Telephone: No. 3252 (three lines) Leeds (Trunk Service). Telegraphic Address: " Lupton, Leeds." Bankers: National Provincial Bank of England, Ltd.

LUTZE, A., & CO., Ltd., Coal Exporters and Shippers, Savile Street, Hull. Hours of Business 9 a.m. to 6 p.m. Established in 1890 as Beadle Brothers & Lutze, Ltd., by A. Lutze. Incorporated as a Limited Company under present title in 1897. Directors: G. W. A. Lutze (Chairman and Managing Director) and J. A. Lutze. Staff: Twenty-five. Branches: At Grimsby, Immingham and Goole. Business: Coal Exporters. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 2410, 2411, 2412 (Nat.), and No. 1664 (Corp.) Hull; No. 64 (Nat.) Grimsby • No. 55 (Nat.) Goole; No. 51 (Nat.) Immingham. Telegraphic Address: " Lutzo" for all offices. Code: A B C (5th Edition). Bankers: London Joint Stock Bank, Ltd.,Hull. The Chairman holds various public offices.

LYLE (ABRAM) & SONS, Ltd., Sugar Refiners and Golden Syrup Makers. Registered Offices: 21, Mincing Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established under the name of Abram Lyle & Sons in 1795. Previous to that the name was McDonald & Lyle. Incorporated as a Private Limited Company in 1890. Directors: Robert Park Lyle (Chairman), Charles Lyle, John Lyle, A. Arthur Lyle, and C. E. Leonard Lyle. Durino•t' the long history of the firm they have been engaged in various trades other than their present business of Sugar Refining, having been Coopers, West India Merchants, Ship Owners, Importers of Sugar and other produce, &c. Is one of the most important firms in the trade, and probably has a longer history than any similar concern. Premises: Very large works at Plaistow Wharf, North Woolwich Road, Victoria Docks, E. Equipped with the latest improved machinery and appliances. Cover ten acres of ground. Stag: Over 1000. Specialities: High-class Granulated Sugar and Lyle's Golden Syrup, an article in household use everywhere. Connection: United Kingdom, Colonial. Telephones: City Office, No. 2183 Avenue (three lines); Works, No. 1626 Eastern (two lines). Telegraphic Addresses: " Lyle Fen, London " (City Office); " Lylerite Phone, London " (Works).

LYLE & SCOTT, Ltd., Hosiery Manufacturers, Hawick, Scotland. Hours of Business: 6 a.m. to 6 p.m. Established in 1875 by William Lyle and Walter Scott. Incorporated as a Limited Company in 1897. Staff: 250. Branch: 1, Gresham Street, London, E.C. Specialities: Ladies' Gents' and Children's Unshrinkable Underwear in all Woo], Silk and Wool, Silk Merino, Cashmere, Spun Silk and Pure Silk. Trade Mark: " The Ellaness Underwear." Connection: United Kingdom and Australia. Telephone: No. 346 Hawick. Telegraphic Address: " Scott, Hawick." Bankers: Commercial Bank of Scotland, Ltd.

LYND (WILLIAM) & CO., Ltd., Oil Refiners and Soap Manufacturers. Offices: 14, Dock Street. Works: Bowman Lane, Leeds. Hours of Business: Usual. Established in 1848 by William Lynd. Incorporated as a Limited Company in 1904. Manager: G. W. Slatter, A.R.C.S., F.I.C., F.C.S. One of the oldest firms in the trade. Premises: Equipped with modern appliances. Specialities: " Brisko " Oil. Also Engine, Cylinder, Loom, Machinery, Gas Engine and Motor Oils and Greases. Lynd's Special Gas Engine Oil. Textile and Household Soaps, " Wellmade " (Household), " Germbolic " (Carbolic), " Quickwasher " (for Laundry and Bath), Guaranteed Pure, Lynd's " Germbolic " Liquid Cleanser (Registered), Sanitary Liquid Soap. Their Trade Mark is well known. Telephone: No. 1583 Central, Leeds. Telegraphic Address: " Lynds, Leeds." Bankers: Beckett & Co. (Leeds).

LYNDON, W. A., LIMITED, Edge Tool Manufacturers, Minerva Works, Fazeley Street, Birmingham. Hours of Business: Usual. Established prior to 1834 by the late Walter Adams Lyndon. Incorporated as a Limited Company in 1897. Managing Director: George Frederick Lyndon, J.P. Specialities: Cast Steelfaced Spades and Shovels, also ordinary Spades and Shovels, Hoes and Edge Tools. Patents: Cast Steel-faced Spades, Shovels, &c. Telephone: No. 296 Central, Birmingham. Telegraphic Address: " Lyndon, Birmingham." Bankers: Lloyds Bank Limited.

LYNN (JOHN) & CO., Ltd., Engineers and Founders, Pallion, Sunderland. Hours of Business: Usual. Established in 1880. Incorporated as a Limited Company in 1897. Business: Manufacturers and Specialists in Ship's Deck Machinery, Winches, Steering Engines, &c. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 110 Sunderland. Telegraphic Address: " Lynn, Sunderland." Bankers: National Provincial Bank of England, Ltd.

LYONS, J., & CO., Ltd., Caterers, &c. Registered Office: Cadby Hall, Kensington, London, W. Established in 1894 and Incorporated as a Limited Company. Directors: Sir Joseph Lyons (Chairman and Managing Director), Alfred Salmon (Managing Director), M. Gluckstein, I. Gluckstein, I. Salmon (Managing Director), H. Salmon (Managing Director), J. Browne Martin, A. M. Marks, G. W. Booth, C. W. Oatloy. Are the proprietors of over 150 Light Refreshment Depots, and of the Trocadoro and Throgmorton Restaurants, the " Popular " Café, Piccadilly, " Blenheim," " Birkbeck," and " Victoria Mansions " Cafés, and Lyons' " Corner House " in London, several Light Refreshment Depots in the Provinces, also the State Restaurant, Liverpool, and the Popular Cafe, Manchester. Also carry on a General and Railway Refreshment Catering business, Bakery, &c. Stag: About 12,000. Connection: United Kingdom; export trade in Tea and Whisky with Colonies and Foreign Countries. Royal Warrants: By Appointment to His late Majesty King Edward and H.M. King George V. Telephones: Nos. 420, 421, 422, 423, 424, 425 Hammersmith, for Head Office. Telegraphic Address: " Kickshaws, London." Code: A B C.

LYSAGHT (JOHN), LIMITED, Ironmasters, Galvanizers and Constructional Engineers, Head Office, St. Vincent's Ironworks, Bristol. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1857 by the late John Lysaght. Incorporated as a Limited Company in 1881. Directors: G. S. Lysaght (Chairman), S. R. Lysaght (Managing Director), W. R. Lysaght, D. F. Boles, G. de l'Isle Bush, H. G. Hill, E. Davey. Premises: Galvanizing Works, St. Vincent's Ironworks, Bristol; Constructional Engineeiing Works, Country Department, and Spelter Works, Netham, Bristol; Black Sheet Rolling Mills, Orb Ironworks, Newport, Mon.; Steel Works, Scunthorpe, Lincs. London Office, 36, Gracechurch Street, E.C. Branches: Melbourne, Sydney, Fremantle, Adelaide, Brisbane, Wellington, Johannesburg, Port Elizabeth, Cape Town, Durban, Buenos Ayres, Montreal, &c. Specialities: Galvanized Sheets, Galvanized Wire Netting, Tanks, Hollow Ware, Black Steel Sheets, Constructional Steel Work, &c. Connection: United Kingdom, Foreign, Colonial. Trade-mark: "Orb." Telephone: No. 4720. 'Telegraphic Address " Lysaght, Bristol." Codes: Bentley's Phrase Code, Western Union, Lieber's, A B C, Engineering, &c. Bankers: Bank of England; Parr's Bank, Ltd., &c.

LYSBERG, Ltd., Pitwood Importers, Coal Exporters, Colliery Agents, Ship Brokers, &c., Cambrian Buildings, Cardiff. London Office: 31, Great St. Helens, E.C. Hours of Business: 9 a.m. to 6.30 p.m. Incorporated as a private Limited Company in 1907. Directors: D. A. Thomas (Chairman), E. Plisson, A. P. Noel, Mrs. M. H. Mackworth. Branches: Paris, 27 Rue de Mogador; Bayonne, 48, Quai de l'EntrepOt; Newcastle-on-Tyne, Swansea, Port Talbot. Business: Importers of Pitwood, Export of Coal, Colliery Agency, Ship Broking, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 3280 and 74 Cardiff. Telegraphic Address: " Plisson, Cardiff. Codes: Scott's (10th Edition), Watkin's and Appendix, A B C (5th Edition). Bankers: National Provincial Bank of England, Ltd. Mr. D. A. Thomas is founder of the Cambrian Trust, and Chairman of Cambrian, Glamorgan and other South Wales Collieries and Railways, &c.

LYTLE (JOHN) & SONS, LIMITED, Seed and Tea Merchants, 34, Victoria Street, Belfast. Hours' of Business: 8 a.m. to 6 p.m. Established in 1834 by John Lytle in North Street. Partnership Successions: (1) John Lytle, John Lytle, jun. (d. 1869), J. H. Lytle, Robert Lytle (d. 1870), trading as John Lytle & Sons; (2) John Lytle (d. 1871), J. H. Lytle, David B. Lytle; (3) J. H. Lytle, David B. Lytle (d. 1904). Incorporated as a Limited Company in 1906. Nominal Capital, £50,000. Directors: J. H. Lytle, John Lytle, George 0. Lytle. Firm is one of the oldest in the trade. Premises: Originally in North Street; removed to the present extensive warehouse, specially erected in .1867 to meet the increasing business, which has since been greatly extended. Business: Wholesale Merchants in Tea and Seeds, Rye-grass Seed cleaned on an extensive scale by special process. Connection: Export Rye-grass Seed largely to nearly every quarter of the world. Tea trade connection throughout Ireland (chiefly) and England. Telephone: No. 123 (National) Belfast. Telegraphic Address: " Lytlesons, Belfast." Code: A B C (4th and 5th Editions). Bankers: Belfast Banking Co., Ltd.

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