Grace's Guide

British Industrial History

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1914 Who's Who in Business: Company M

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Note: This is a sub-section of 1914 Who's Who in Business

MABIE, TODD & CO., formerly MABIE, TODD & BARD (Albert K. Watts, European Manager), Manufacturers of Gold Pens and Reservoir Pens. Head Office: 79 and 80, High Holborn, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established: New York, 1843; London, 1884. Branches in London; Manchester; Glasgow; Paris; Brussels; New York; Chicago; Toronto, and Sydney. Factories at New York and London. Largest Gold Pen Makers in the world. Specialities: Fountain Pens and Stylos; also Gold Pens, Holders, Pencil Cases, &c. Patents and Inventions: Several relating to the above-mentioned productions. Connection: World-wide. Telephones: London Head Office, No. 13720 Central, No. 1256 City; Cheapside, No. 10523 Central; Regent Street, No. 10801 Central. Telegraphic and Cable Address: " Goldquill, London." Cable Codes: Western Union, Lieber's, and A B C.

MABOR, LIMITED, Assayers' Materials, 23, Fitzroy Square, London, W., and Mabor Works, Farnley, Leeds. Hours of Business: 9.30 a.m. to 6 p.m. Incorporated as a Limited Company in 1900. Directors: F. T. Easton, G. T. Spencer, W. Stepney Rawson, M.I.E.E. (Managing Director). Speciality: Articles and Material made of Magnesite, especially for the Assay of Gold and Silver, and High Temperature Work, &c. Patent: Process of manufacture patented in United Kingdom, and many foreign countries. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 8368 Gerrard. Telegraphic Address: " Maborlim, London." Code: A B C (5th Edition). Bankers: Barclay & Co., Ltd.

McALISTER (JOHN) & SONS, Sail, Awning, Tarpaulin, and Cover Manufacturers, 24, St. James Street, Paisley Road, Glasgow. Hours of Business: 6 a.m. to 6 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1855 by John McAlister. Succeeded by Alexander McAlister, John N. McAlister (d.), J. 0. McAlister (oldest, second, and fourth sons respectively of the founder). Present Principal: Joseph McAlister. Claim to be the first to adopt the sewing machine for sail-making in 1865. Specialities: Sails, Awn ings, Tarpaulin, and Covers. Connection: United Kingdom. Supply Sails to the leading Sail and Steamship Owners on the Clyde and in London, &c. Telephone: No. 1956s. Glasgow. Telegraphic Address: " Spanker, Glasgow." Bankers: Union Bank of Scotland, Ltd.

McARA & WHITEMAN, Ltd., Art and Commercial Printers, 44, 46, and 46k, Peartree Street, Goswell Road, London, E.C. Hours of Business: Open day and night. Established in 1898. Originally started as The Multi-Color Printing Co., Ltd. First Company reconstructed in 1904. The undertaking was acquired by R. W. Ashton in 1911, who sold it to J. D. McAra and F. Whiteman in 1913, from whom the present Company acquired it in June, 1913. Incorporated as a Limited Company. Managing Directors: James Dinnie McAra, F.C.I.S., and Frederick Whiteman. Secretary and Legal Manager: Adrian H. P. Howard, F.I.S.A. Sole patentees and owners of the Multi-Colour two, three, four, and five-colour Simultaneous Printing Machines. Owners of Capsule Making and Baking Machines. Premises: Cover over 12,000 superficial feet. Staff: About 100. Specialities: Colour Work and Magazine Printing. Patent: Multi-Colour Printing Machines. Connection: United Kingdom, Europe, and the Colonies. Telephones: Nos. 4981 and 4982 City, London. Telegraphic and Cable Address: " Varicolor, Barb, London." Code: A B C. Bankers: London City and Midland Bank, Ltd. Mr. McAra is a Fellow' of the Chartered Institute of Secretaries. Mr. Whiteman is a Freeman of the City of London. Clubs: (Mr. McAra), Ald-' wych and Muswell Hill Golf. (Mr. Whiteman), Aldwych and R.A.C. Pastimes: (Mr. McAra), Tennis, Cricket, and Golf; (Mr. Whiteman), Motoring and Golf.

MCARTHUR & CO., Dye and Tanning Extract Manufacturers. Offices: Tower Building, Liverpool. Works and Warehouses: 347, Vauxhall Road, Liverpool. Hours of Business: Usual. Established as Successors of McArthur, Scott & Co., founded in Glasgow in 1883, and in Liverpool 1898. Present Principals: Thomas McArthur and Harold M. McArthur. Premises: Tanning Extract Factories, Raneegunge, India, and Smyrna, Asia Minor. Specialities: Dye and Tanning Extracts and Tanning Materials. Sole Selling Agents for Carlos Casado Paraguay Quebracho Extract. Connection: Worldwide. Telephones: Nos. 6452 and 6471 Central, Liverpool. Telegraphic and Cable Address: " Alchemist, Liverpool." Codes: Lieber's, and A B C (5th Edition).

MACBEAN (EDWARD) & CO., Ltd., Oiled Clothing, Waterproof and Brattice Manufacturers, 123, 125, Howard Street, Glasgow. Hours of Business: Usual. Established in 1876 by Edward Macbean. Incorporated as a private Limited Company. Directors: Edward Macbean (Chairman and Managing Director), A. H. Pettigrew, A. B. Carr (General Manager). Premises: The Elderslie (Renfrewshire) Factory adjoins the " Wallace Castle," owned and inhabited by Sir William Wallace, the Scottish Patriot. Also Mills at Port Dundas, equipped with up-to-date appliances. Staff: Several hundreds (varies). Branches: London, 6, 8, Lime Street Square, E.C.; New York, 55 and 56, West 26th Street; Auckland (N.Z.), 311, Victoria Arcade. Specialities: " Maxhed " and " Diamond " Brands of Waterproof and Oilskins used all over the World. Wholesale and Export. Connection: World-wide. Contractors to H.M. Government. Cable Address: " Diamond, Glasgow." Bankers: British Linen Bank, Ltd. (Glasgow).

MACBETH, DONALD. —See ARTISTS ILLUSTRATORS, Ltd.

MACBRAYNE, DAVID, Ltd., Shipowners, 119, Hope Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1.30 p.m. The West Highland Steamship Service owned by this Company dates back to the inauguration of steam navigation, as it was opened by Henry Bell's steamboat Comet, which began sailing in 1812. After various changes in proprietorship the business was formed into a Private Limited Company in 1905. Directors:. David Hope MacBrayne (Chairman and Managing Director), D. Campbell Brown, Bank Agent, &c., Oban, and John Prosser, J.P., W.S., Edinburgh. Sub - Offices: Glasgow Harbour. Agencies: Greenock, Oban, Inverness, Fort William, Mallaig, Kyle, Stornoway, and other places in the Western Highlands and Islands. Tho Company owns thirty-six steamers, three of which are motor vessels, carrying Passengers, Mails, Live Stock and Goods. Telephones: No. 9956 City. Telegraphic Address: " MacBrayne, Glasgow." Bankers: Bank of Scotland.

McBRYDE & ORR, LIMITED, Manufacturers for the Wholesale Trade of Linen Collars, Braces, Belts, &c., 5, 7, 9, and 11, Jewin Crescent, Cripplegate, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1868 by James Montgomerie McBryde and Thomas Workman Orr. Charles William Haswell (d.) was a partner for a considerable period. Incorporated as a Limited Company, January, 1907. Directors: J. M. McBryde, Thomas W. Orr (Managing Directors), Alfred Henry Wright, William S. Hunter, and David Scott Orr (Secretary). The founders of the business have been largely engaged in the reconstruction of Jewin Crescent on fireresisting lines. Premises: Three Warehouses of six floors each. Specialities: Linen Collars, Braces, and Belts. Have patented a Gas Iron and a Turning Iron for Laundry Work. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 776 City. Telegraphic and Cable Address: " Crescent, London." Bankers: National Bank of Scotland, Ltd. (London).

McCAIG & LYELL, Provision &nd Commission Merchants, 10, Vernon Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1882 by John McCaig. (d.) and George J. Lyell. Present Principal: George J. Lyell. Premises: At 10, 12 and 14, Vernon Street, consisting of four storeys and basement; ground space, 2,700 square feet. Specialities: Provisions and Animal Produce. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1804 Central, Liverpool. Telegraphic Address: " Montrose, Liverpool." Code: A B C (5th Edition). Bankers: Bank of Liverpool, Ltd. Mr. Lyell is member of Wirral Rural District Council and of the Board of Guardians, Vice-Chairman of the Parish Council; President of Liverpool Provision Trade Association, 1911-12. Club: Conservative, Liverpool.

McCALL (DONALD) & CO., Iron and Metal Merchants, 27, Greenwich Road, London, S.E. Hours of Business: Usual. Present Principals: Donald McCall, J.P., and Herbert Brooke. Business: Exporters of Iron for re-manufacture, and Manufacturers of Anti-Friction Metals. Patents: Manufacturers of Kingston's, Admiralty " B," Admiralty " A," Anti-Friction White Metal. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 251 New Cross, London. Telegraphic Address: " Rivetted, London." Bankers: London County and Westminster Bank, Ltd. (Greenwich). Mr. McCall has twice been Mayor of Greenwich.

McCALLUM, D. & J., Scotch Whisky Merchants, Haddon's Court, Nicolson Street, Edinburgh. Hours of Business: 9 a.m. to 6 p.m. Established in 1820 by Duncan McCallum and James McCallum. Present Principal: Duncan Stewart (nephew of the founders). Premises: Offices at above address; Duty-paid Warehouse, Gibbs Entry, Edinburgh; Bonded Stores and Export Bottling Warehouse, John's Place, Leith. Branches: London, Billiter Buildings, Billiter Street, E.C.; Birmingham,Temple Court, Temple Row. Agents in all parts. Specialities: " Perfection" Brand of Scotch Whisky, of which they are the sole proprietors; a carefully prepared blend of the finest Scotch Whiskies, of Liqueur type, and noted for flavour and bouquet; put up in Benedictine-shaped bottles. This blend was the only whisky supplied at the entertainments given by the Corporation of Edinburgh during the visit of the late King Edward and Queen Alexandra in 1903, and in 1905, on the occasion of the Royal Review of the Scottish Volunteers in Edinburgh, " Perfection " wa3 supplied at the official banquets. Also proprietors of "Extra Special Scotch" Whisky; " Old Vat," " Trophy," and other brands. Connection: United Kingdom, Foreign, Colonial. Telephones: 741 and 7591 Central (Edinburgh); No. 287 (Leith). Telegraphic Address: " Liqueur, Edinburgh." Code: A B C (4th and 5th Editions). Bankers: National Bank of Scotland.

McCALLUM, J. & J., Ltd., Branch of the British Cotton and Wool Dyers Association, Ltd., Laighpark Dyeworks, Paisley. Glasgow Office: 54, Miller Street. Hours of Business: 6 a.m. to 6 p.m. Established in 1849 by John McCallum, Colin McCallum and John McCallum. Continued by John McCallum (jun.) and A. F. McCallum. Branch of the British Cotton and Wool Dyers' Association, Ltd., since 1900. Joint Managers: John McCallum and A. F. McCallum. Premises: Cover two and a half acres. Staff: 250. Specialities: Wool, Silk, Noil and Llama Yarns Dyed in Hank, Wool, Tops Dyed and Gilled, Hosiery (Stockings) Dyed and Finished. Make a special feature of Hosiery Yarns for Knitted Coats, &c. Connection: United Kingdom. Telephone: Nos. 462 and 463 Paisley. Telegraphic Address: " McCallum, Paisley." Mr. John McCallum is a Councillor and Baillie of Paisley and J.P. of Renfrewshire.

McCARTHY, J., & SONS, Ltd., Wholesale Tea and Wine Merchants, Whisky Shippers, Rectifying Distillers, " Clancarty Buildings," George's Street, Cork. Registered Office: 35, Cook Street, Cork. Hours of Business: 9 a.m. to 6.30 or 7 p.m.; Saturdays (Summer), 9 a.m. to 2 p.m. Established over half a century ago by the late James McCarthy; joined by his sons Edward Valentine McCarthy and Justin F. McCarthy. Became a Private Limited Company. Incorporated as a Public Limited Company in 1897. Directors: Edward V. McCarthy, J.P. (Managing Director), William H. Beamish, and John H. Sugrue. Premises: One of the most attractive buildings in Cork. Business: Large Wholesale Tea and Wine Merchants, Whisky Shippers and Rectifying Distillers, the firm's trade extending virtually over the whole of Ireland, together with portions of England and Scotland, while their Whiskies have been exported to India, Australia, the West Indies, the Falkland Islands, Canada, &c., &c. Awards: Eight Prize Medals; First Prize, Cork, 1883; London, 1884 and 1885; Edinburgh, 1886; Adelaide, 1887; Melbourne, 1888; Paris, 1889. Connection: The trade controlled by the Company is one of the largest in Ireland. A most important feature is their Wholesale Tea Trade. Telephones: No. 44 Cork; No. 3098 Dublin. Telegraphic Addresses: "McCarthy, Cork "; " Potheen, Dublin." Clubs: (Mr. E. V. McCarthy), Leinster (Dublin); Royal Munster Yacht (Monkstown, Co. Cork).

McCARTNEY & GREEN, Ltd., Wholesale Leather Goods Manufacturers, Titan Leather Works, Bartlam Street, Liverpool; and 1, Three Tuns Passage, Ivy Lane, Newgate Street, London, E.C. Hours of Business: 8 a.m. to 6.30 p.m. Established thirty years ago by James McCartney. Continued by Charles Green. Incorporated as a Limited Company in. 1910. Directors: Charles Green (Governing Director), George Plummer, Charles McLair. Started in a small way; now claim to have the largest works and staff in the North of England in this business. Premises: Consist of thirteen departments, equipped with the latest appliances. Staff: Large. Staff Clubs: Dining Room and Canteen, (requirements supplied at cost pricos). Monthly bonus given, etc.; many of the employees have been given shares. Specialities: General Leather Goods, Leggings, Dog Fittings, Purses, Footballs, etc. (Manufacturers and Mer chants). Trade Marks: " Titan," " Sir dar," and " Scout," well known on Leather Goods (Proprietors since started). Con tractors to H.M. Government. Telephones: No. 2298 Royal, Liverpool; No. 3933 City, London. Telegraphic Addresses: " Muzzle, Liverpool "; " Titabran, London." Code: A B C (4th and 5th Editions). Bankers: London City and Midland Bank, Ltd. Clubs: (Mr. Charles Green) Lyceum (Liverpool), Warren (New Brighton).

McCAUL, GILBERT J., & CO., Export and Import Merchants, 27, Walbrook, London, B.C. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1868 by Gilbert McCaul. Present Principals: Edward Behenna Tredwen, Henry Cooper Wood, George Thornton Lambert, Milton John - Weston Clayton. Business: General Export and Import Merchants. Connection: United Kingdom, Australia, New Zealand, Tasmania, Fiji, Egypt, South Africa, Japan, United States, Singa pore, Hong Kong, Persia, Canada, New foundland. Telephone: No. 6846/7 City. Bankers: National Bank of Scotland. Mr. E. B. Tredwen is Chairman of the Australian Merchants Association.

McCAW, ALLAN & CO., Manufacturers of Household Linens and Handkerchiefs, Lurgan, Ireland; and 149, Cheapside, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1904 by Robert Johnston McCaw and Henry Allan, the Present Principals. Premises: Extensive buildings situated half a mile from Lurgan. Staff: 170. Speciality: Embroidered Linen Goods. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 2 Lurgan. Telegraphic Address: " McCaw, Lurgan." Bankers: U:ster Bank, Ltd. (Belfast).

McCLELLAND, GEORGE, Farina and Preserved Potato Manufacturers, Fordbank Works, Wigtown, Wigtownshire. Hours of Business: Usual. Established in 1832 by George McClelland. Present Principal: George McClelland, J.P. (son). Claim to be one of the first Farina and the first Preserved Potato Works in Scotland. Agencies: London, 87, Mansell Street, E.; Liverpool, 27, King Street. Specialities: Preserved Potato for Ships' Stores. Con tractor to H.M. Government. Telegraphic Address: " George McClelland, Works, Wigtown."

McCLYMONT, DEWAR & CO., Ltd., Uniform Clothing Contractors and Military Outfitters, 9, Little Street, Calton, Glasgow. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1905 by the late Andrew McClymont, the late James McClymont, and M. Murray Dewar. Incorporated as a Limited Company in 1912. Managing: Director: M. Murray Dewar. Premises; Occupy four flats. Specialities: Uniforms for the War Office, Post Office, Terri torials, Tramways, Police, &c. Con nection: United Kingdom, Canada, South Africa and New Zealand. Contractors to H.M. Government (War Office, Post Office, &c.), also to the County Council, &c. Telephone: No. 2517 Bridgeton. Telegraphic Address: " Tunics, Glasgow." Bankers: British Linen Bank, Ltd.

MacCOLL & POLLOCK, Ltd., Marine Engineers and Boiler Makers, Wreath Quay Engineering Works, Sunderland. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established in 1894 by Hugo MacColl and J. T. Jameson (d.). Continued by MacColl & Pollock from 1895. Incorporated as a Limited Company in 1903. Managing Directors: Hugo MacColl and G. R. Pollock. Premises: Extensive fully-equipped works. Staff: About 500. Specialities: Supplying and - Fitting Marine Engines and Boilers, Repairing Ships and Machinery. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 1212 Trunk; No. 1213 Sunderland. Telegraphic Address: " Wreath, Sunderland." Bankers Lloyds Bank Limited.

MCCONNEL & CO., Ltd., Cotton Spinners and Doublers, Ancoats, Manchester; and Lumb Mills, Ashton-under-Lyne. Hours of Business; 8 a.m. to 5.30 p.m.; Satur days, close at 12 noon. Established: The firms of James McConnel in 1788; Sandfords, McConnel and Kennedy, 1791; McConnel and Kennedy, 1795; McConnol & Co., 1826; McConnel & Co., Ltd., 1865. Amalgamated in 1898 along with other Fine Cotton Spinning firms into the Fine Cotton Spinners' and Doublers' Association, Ltd., separate identity of the firm being retained. Director: John W. McConnel, J.P. Premises: Very extensive, consisting of five mills, containing about 500,000 spindles. Staff: Upwards of 2000. Specialities: Fine Cotton Single and Doubled Yarns of all descriptions. Connection: All parts of the world where demand is existent for Fine Yarns. Telephones: Nos. 5931 and 5932 Central (2 Private Branch Exchange Lines). No. .614 Openshaw, Manchester. Telegraphic Address: " Upland, Manchester." Codes: A B C (4th and 5th Editions) and Private. Bankers: Manchester and Liverpool District Banking Co., Ltd. (Spring Gardens), and Williams Deacon's Bank, Ltd. (Mosley Street) (for the Fine Cotton Spinners' and Doublers' Association, Ltd.). Mr. John W. McConnel is a Justice of the Peace and Vice-Chairman of the Fine Cotton Spinners' and Doublers' Association, Ltd., St. James's Square, Manchester.

MCCONNELL, J. & H., Ltd., Mercerisers, Bleachers and Dyers of Cotton Yarns, Warps and Bundles. Broadlie Works, Neilston, Scotland. Hours of Business: 6 a.m. to 6 p.m. Established in 1854. Incorporated as a Limited Company. Specialities: Fast to light and bleaching colours. Telephone: No. 149 Barrhead, Neilstort Telegraphic Address: " McConnel, Neilston." Bankers: Clydesdale Bank, Ltd.

McCORQUODALE & CO., Ltd., Printers, Lithographers, Engravers, Stationers, Bookbinders, &c., 40, Coleman Street, E.C.; 43, Cardington. Street, Euston Station, N.W.; The Armoury, St. Thomas Street, S.E., London; and at Wolverton, Newton-le-Willows, and Glasgow. Hours of Business: (Works) 8 a.m. to 6.30 p.m.; (Counting House) 9 a.m. to 6.30 p.m. Established in 1849 by George McCorquodale. Incorporated in 1880 as a Limited Company; George Frederick McCorquodale, Chairman. One of the largest firms of general Printers, &c., in the kingdom. Widespread connection in the United Kingdom. Telephones: (Coleman Street) No. 1878 London Wall; (Cardington Street) No. 452 North; (The Armoury) No. 3234 Hop. Telegraphic Addresses: " Supplement, London "; " Macdale, London "; " McCorquodale, London," for the three establishments respectively.

McCOY, C. C., & CO., 50, Bow Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1906 by C. C. McCoy. Present Principals: C. C. McCoy and A. E. Barry. Staff: Six. Business: Experts in Knitted Sports Goods, Swiss Ribbed Underwear, Crêpe de Sante Fabrics and Underwear. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 7812 City, London. Telegraphic and Cable Address: " Zimswer, London." Code: A B C (5th Edition). Bankers: London and South Western Bank, Ltd.

McCRUM, WATSON AND MERCER, Ltd., Linen Manufacturers, 13, Linenhall Street, Belfast. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1808 by William McCrum. Incorporated as a Limited Company in 1894. Directors: R. G. McCrum, D.L. (Chairman), Thomas Montgomery, J.P., J. R. Williams, Rev. D. Miller. Premises: Two Factories and Warehouse equipped throughout with up-to-date appliances. Staff: 1400. Branches: London, 7, Milk Street Buildings, E.C.; Manchester, 30, Faulkner Street; New York, 13 and 15, White Street; Sydney, 93, York Street. Speciality: Damask Goods. Award: Gold Medal Franco-British Exhibition, London, 1908. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 184, Belfast: Telegraphic Address: " Macrum, Belfast "; " Clonaver, New York." Codes: A B C (5th Edition) Western Union. Bankers: Bank of Ireland.

McCULLAGH, Ltd., Coal Importers and Ironmongers, 29, Quay, Waterford; and Paul Quay, Wexford. Hours of Business: 9 a.m. to 7 p.m.; Thursdays, close at 1 p.m. Established about 1870 by Alexander Nelson. Continued in 1903 by William Wallace, Hugh Wallace, Samuel Henry Watson (all of Wallace Brothers, Ltd., Dublin), John McCullagh (Kingstown), and John Charles McCullagh. Incorporated as a Limited Company in 1904 as Wallace and McCullagh, Ltd. Re-registered as McCullagh, Ltd. Directors: John Charles McCullagh (Chairman and Managing Director), Mrs. Henrietta Jane McCullagh and John R. Brennan, Solr. Premises: Acquired in 1912 the Wharf in occupation of Murphy Brothers, Ltd., for twenty-five years as Coal Depot, Offices and shop on the Quay; Coal Depots at Ferrybank and City Side, also at Paul Quay, Wexford. Staff: Office, twelve; Works (permanent), thirty. Business: Importers of all classes of House, Steam and Gas Coals. Also ship Chandlers and Ironmongers. Connection: South and Midlands of Ireland chiefly. Telephones: Nos. 23 Waterford; No. 48 Wexford. Telegraphic Address: " McCullagh, Waterford." Bankers: Bank of Ireland. Mr. John Charles McCullagh has been President of Waterford Chamber of Commerce, and is a Member of the Harbour Board.

MACDONALD, GIBBS & CO., Engineers and Contractors, Capel House, 54, New Broad Street, London, E.C. Hours of Business: Usual. Established in 1909 by Arthur C. Macdonald and the late Frank N. Gibbs (d. 1911). Present Principal Arthur C. Macdonald. Speciality: Railway Construction, Contractors for Chilian Longitudinal Railway, Northern Section. Telephone: No. 5525, London Wall, London. Telegraphic Address: " Empiricism, London." Code: Bentley's. Bankers: Banco de Chile.

MACDONALD, MILLER & CO., Shipping Merchants, 40, Dickinson Street, Manchester. Hours of Business: 9 a.m. to 6 p.m. Established in 1878 by Charles Macdonald and Edward Miller. Present Principals: Edward Miller, James W. Brown. Branches in India and Glasgow. Business: Shipping Merchants. Connection: United Kingdom, India. Telephone: No. 488 Manchester. Tele-graphic Address: " Petrus, Manchester." Bankers: Williams Deacon's Bank, Ltd.

MacDOUGALL, A., & CO., Ltd., Manufacturers of Knitted Sport Garments, Lionville Hosiery Factory, Lanark; and 47, Cadogan Street, Glasgow. Hours of Business: 8 a.m. to 6 p.m. Established in 1891 by A. MacDougall, who is still chief, but supported by W. J. Fergus (nephew) and Hugh MacDougall (son). Incorporated as a Limited Company in 1909. Directors: A. MacDougall (Chairman and Managing Director), W. J. Fergus and Hugh MacDougall (Secretary). Started in a small way, but took a leading part in the making of Knitted Garments for Sport, and during the last seven years the development has been very great. Premises: Extensive, the Lanark Factory covering about one acre, Glasgow Factory consisting of three floors in a main building. Staff: 500 to 600. Specialities: Knitted Garments for all Outdoor Sports, Golfing, Yachting, Ice Sports, Motoring, &c. Ladies' Spencers in various styles and qualities. Men's Knit Cardigans in the Best Scotch Wool, Fleeced Scarfs, &c. Connection: United Kingdom (chiefly), Foreign and Colonial. Telephones: No. 90 Lanark; No. 1416 Central, Glasgow. Telegraphic Address: " Linhos," Lanark and Glasgow. Code: ABC (5th Edition). Bankers: Royal Bank (Lanark). Mr. Fergus is a Town Councillor of Lanark.

McDOUGALL BROTHERS, Ltd., Manufacturing and Agricultural Chemists, 66 to 68, Port Street, Manchester, and Irk Vale Chemical Works, Chadderton. Hours of Business: 9 a.m. to 5.30 p.m. Established about 1840 by Alexander McDougall. Continued by Alexander McDougall (jun.), Arthur McDougall, Isaac S. McDougall, James McDougall and John McDougall. Incorporated as a Private Limited Company 1912. Directors: Isaac S. McDougall and Isaac McDougall (jun.) and Sidney McDougall (sons). Claim to be the Inventors and Original Manufacturers of the first non-poisonous Sheep Dip, and the first Carbolic Disinfectants and Soaps. Premises: Offices and Bacteriological Laboratories in Manchester, Works at Chadderton (Middleton Junction). Equipped with modern appliances. Staff: About 250. Branch: East London (South Africa). Agencies: Throughout the World. Specialities: Sheep Dips, Insecticides, Disinfectants, Gas Purifying Material, Vitriol, &c. Patents: Numerous for Sheep Dips, Insecticides, &c., and for various chemical processes. Awards: Prize Medals, Royal Sanitary Institute, 1908 to 1912; three Gold Medals, St. Louis Universal Exhibition, 1904; three Gold Medals Christ Church Exhibition, New Zealand, 1906, 1907; Gold Medal, Health Exhibition, London, 1884; and Bombay, 1904; and many others. Connection: World-wide. Telephones: No. 2580 Central, Manchester; No 373 Oldham (Works), private wire from office to works. Telegraphic and Cable Address: "Disinfect, Manchester." Bankers: Man chester and County Bank, Ltd.

McDOUGALL'S EDUCATIONAL COMPANY, LIMITED, Educational Publishers, Manufacturing Stationers, and School Furnishers, 1 and 2, St. James' Square, Edinburgh; 8, Farringdon Avenue, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1879 by J. W. T. McDougall as McDougall & Co. Incorporated as a Limited Company in 1889. Principals: J. W. T. McDougall (Managing Director), A. J. McDougall (London Manager and Director). Premises: Extensive and well equipped. Staff: About 120. Specialities: School Books, School Stationery, School Furniture; School Requisites generally. Connection: United Kingdom, Foreign; 2 s 2 Colonial. Telephones: No. 5690 (Dispatch Department); No. 5691 (Editorial and Publishing Departments) Central, Edinburgh; No. 8720 (Post Office) Central, London. Telegraphic Addresses: " Educational, Edinburgh "; " Learnedly, London."

McDOWALL, STEVEN & CO., Ltd., Ironfounders and Manufacturers, Milton Iron Works, Glasgow, and Laurieston Iron Works, Falkirk. London Showrooms and Warehouses: 4, Upper Thames Street, E.C. Hours of Business: Works, 6.30 a.m. to 5 p.m.; Offices, 9 a.m. to 6 p.m. Established in 1834. Incorporated as a private Limited Company in 1894. Premises: Works cover twenty-five acres. Staff: 800. Specialities Light Castings, including Kitchen Ranges, Stoves, Steam Cooking, Apparatus, Baths, Stable Fittings, Rainwater Pipes, Gutters, Sanitary and General Castings. Patents: For Kitchen Ranges, &c. Awards: Various Medals and awards at International Exhibitions. Connection United Kingdom, Foreign, Colonial. Contractors to H.M. Government, to the Crown Agents to the Colonies, &c. Telephones: No. 36 Falkirk; No. 715 Glasgow; No. 1234 City, London. Telegraphic Addresses: " McDowall Steven, Glasgow "; " Lauristine, Falkirk "; " Steven Brothers, London." Bankers: Clydesdale Bank, Ltd.; Bank of Scotland.

McEWAN, S. M., & SON, Timber, Veneer, and Fret wood Merchants, Buhl and Marqueterie Cutters, Inlayers, Veneer Dyers, Banding Makers and Stringing Cutters for Cabinet Makers, Ship and Yacht Cabin Fitters, and Pianoforte Panel Makers, 280 and 282, Old Street, London, E.C. Hours of Business: 8.30 a.m. to 7 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established in 1863 by Mrs. S. M. McEwan (d. 1899). Timber Yard: Sutton Place, Hackney, N.E. Connection: United Kingdom, United States, Europe, British Colonies. Telephone: No. 4943 Central. Telegraphic Address: " Fretwood, London." Bankers: London City and Midland Bank, Ltd. (Fore Street Branch).

MACFARLAN, J. F., & CO., Manufacturing Chemists, Abbeyhill Chemical Works, 93 and 109, Abbeyhill, Edinburgh; and 9 and 11, Moor Lane, Fore Street, London, E.C. Hours of Business: Usual. Established' in 1780. Present Principals: David Rainy Brown and Alexander Macdonald. One of the oldest firms in the trade. Specialities: Morphia, Codoia, and other Alkaloids of Opium; Emetine Strychnine; Salicin Chrysarobin; Pure Chloroform and Ether for Anaesthetic Purposes. Awards: Prize Medals, Great Exhibition, 1851; International Exhibition, 1862; Universal Exhibition, 1867 and 1878; Gold Medal and Diploma, Paris, 1900. Connection United Kingdom, .Foreign, Colonial. Telephones: Nos. 4682 and 4683 Edinburgh; No. 3198 London. Telegraphic Addresses " Morphia, Edinburgh," "Morphia, Phone, London." Codes: A B C (4th and 5th Editions). Bankers: National Bank of Scotland, Ltd. (Edinburgh, London).

MCFARLAND, (GEORGE) & CO., Indian Meal and Oatmeal Millers, Grain Importers and Exporters. Offices and Warehouses: Princes Quay, Londonderry. Mills: Carrigans, co. Donegal, Ireland. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established about 1840 by Osborne & Allen. Succeeded by George McFarland & Co. in 1877. Present Principal: T. F. Cooke, D.L. Business: Manufacture of high-class Oatmeal, all cuts, for Irish, English and Scotch markets. Connection: United Kingdom. Telephone: No. 167 Londonderry. Telegraphic Address: "McFarland, Londonderry."

MACFARLANE, LANG & CO., LIMITED, Bread and Biscuit Manufacturers, Victoria Biscuit Works, Wesleyan Street, Glasgow; and Imperial Biscuit Works, Fulham, London, S.W. Hours of Business: 8 a.m. to 6 p.m. Established in 1817 by James Lang; continued by (1) John Macfarlane (nephew), and (2) James Macfarlane and George W. Macfarlane (sons of John Macfarlane), John E. Macfarlane (son of James Macfarlane). Incorporated as a Limited Company in 1904. Directors: James Macfarlane (Chairman), George W. Macfarlane, John E. Macfarlane. One of the oldest firms in the trade. Premises: Very extensive. Fully equipped with up-to-date appliances. Factory in Glasgow covers four acres; the London factory five acres. Staff: About 2,000. Specialties: High-class Biscuits of all kinds. Make a special feature of Granola Digestive Biscuits, Chocolate-coated Biscuits, Scotch Shortbread, and all kinds of Rich Cakes. Connection: United Kingdom, Foreign, Colonial, South Africa and Canada chiefly. Royal Warrants: Special Appointment to H.M. the King. Held Appointments to His late Majesty King Edward VII. and to Her late Majesty Queen Victoria. Also hold Appointments to H.I.M. the Czar of Russia, H.M. the King of the Hellenes, T.M. the King and Queen of Spain. Telephones No. 1700 Bridgeton, Glasgow; No. 1234 Kensington, London. Telegraphic Addresses: " Victoria, Glasgow "; " Biscotin, London." Bankers: Bank of Scotland; British Linen Co., Ltd.; and National Provincial Bank of England, Ltd.

MACFARLANE (WALTER) & CO., Ironfounders, Saracen Foundry, Possilpark, Glasgow. Established in 1850 by Walter Macfarlane (sen.), who was succeeded by his nephew, Walter Macfarlane (jun.). Present Principals: Walter Macfarlane, Robert Fulton, David Wylie Lindsay, Walter Macfarlane (jun.), and James Fulton. Premises cover twenty-five acres. Specialities: Plain, Ornamental, and Sanitary Castings, and Ornamental Wrought Iron Work of every description. Awards: London, 1862, 1881; Calcutta, 1884; Edinburgh, 1886; Cardiff, 1896. Patents: held for Sanitary Appliances. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephone..: Nos. 1070, 1071, 1072 and 1073 Douglas. Telegraphic and Cable Address: " Saracen, Glasgow." Bankers: Commercial Bank of Scotland, Ltd.

McFARLANE (WALTER) & CO., Steamship Chartering, Sale and Purchase Brokers, 30, Great St. Helens, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Established in 1887 by Neil, Topping & Co. Continued in 1893 as R. B. Topping & Co. Partners, R. B. Topping and Walter McFarlane. Present Principal: Walter McFarlane (since 1900). Exclusive Broker (1899) to Central British Red Cross Committee. Business: Brokers for Construction, Purchase, Sale and Charter of Passenger and Cargo Steamers, Sailing Vessels, Yachts, Tugs, Launches, &c. Telephone: No. 659 Avenue, London. Telegraphic and Cable Address: " Muldoon, London." Codes: Scotts (10th Edition), A B C and Watkins.

McGAVIN (ALEXANDER) & CO., Ltd., Bonded Warehousemen, &c., 12, Dixon Street, Glasgow. Hours of Business: 9 a.m. to 5 p.m. Established in 1852. Incorporated as a Limited Company in 1896. Directors: Archibald Craig, Robert Brown, and R. A. McKinlay. Premises: No. 12 Customs Bond, 22-30, Robertson Lane, Glasgow. Business: Bonded Warehousemen; Customs and Excise Shipping Agents. Telephones: Nos. 9613 and 9614 Central, Glasgow. Telegraphic Address: " Blenders, Glasgow." Bankers: Union Bank of Scotland, Ltd. (32, Union Street, Glasgow). McGEORGE, J. & D., Manufacturers of Knit Gloves, Knicker Hose and Neckwear, Nithsdale Factory, Dumfries, N.B. Hours of Business: 6a.m.to 6 p.m. Established in1881. Staff: Over 1000. Branches: Sanquhar, Lockerbie, Dalbeattie, &c. Specialities: Silk Neckwear, Knickerhose; all makes in Woollen Knitted Gloves. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 45, -Dumfries. Telegraphic Address: " McGeorge, Dumfries." Bankers: Union Bank of Scotland.

McGLOUGHLIN, J. & C., Ltd., Art Metal Workers, 47 to 54, Great Brunswick Street, Dublin. Hours of Business.: 8 a.m. to 6 p.m. Established in 1875 by John McGloughlin (d.). Incorporated as a Limited Company in 1896. Directors: R. W. Booth, J.P. (Chairman,) John McGloughlin, Charles McGloughlin (Managing Directors). Secretary: T. Creagh. Premises: Extensive Workshops and Offices; Works equipped with the latest appliances. Staff: 120. Business: Loading Speciality, Art Metal Work and Church Metal Work; Constructional Engineering; undertake every kind of Ornamental Work in Metals. (Wrought or Cast Iron, Copper or Brass, polished, electro-plated, galvanised, painted and decorated, or otherwise finished according to the designed purpose.) Manufacture structural ironwork, as Roof Trusses, Stanchions, Ties, Roofs, and general Builders' Ironwork. Connection: United Kingdom. Contractors to H.M. Government (Board of Works). Have recently completed the entrance gates Wildcroft, Putney Heath; structural steelwork and ornamental work of Lord Iveagh's Play Centre; structural steelwork of Guinness's Brewery Extensions, Dublin; and have also made and erected the following works:—the Archbishop's House, 'Trinidad, the Gate and Balconies New Iveagh Markets (Dublin), Entrance Howbery Park, Burks, and the entire ornamental Overhead work of the Dublin United Tramway System, the Isle of Thanet Trams, and a portion of Cork (over seventy-five miles). Made the fine entrance gates and railings for the new Museum buildings, Kildare Strout, Dublin; the new Terrace Entrance to Cornbury Park, Oxfordshire; Enclosure of Palmerston Park and Harold's Cross Green for the Rathmines Commissioners; North Circular Road Entrance, Phcenix Park, &c. Telephone: No. 705 Dublin. Telegraphic Address: " Metals, Dublin." Bankers: Belfast Bank, Ltd., Dub. lin.

MACGREGOR, CALDBECK & CO., Home and Export Wine, Spirit, and Beer Merchants, 1, Rangoon Street, Crutched Friars, London, E.C. Established in 1883. Business: Whisky Blenders; proprietors of " Macgregor's V.O.S.," " Red Letter," " Monarch o' tho Glen," and " Polo " Scotch Whiskies. Sole Buying and Shipping Agents for Caldbeck, Macgregor & Co., of Hong Kong, Shanghai, Tientsin, Singapore, Kuala Lumpur, and Penang; also Foreign and Colonial Exporters generally. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 8041 Central. Telegraphic Address:" Kwangho, London."

McGREGOR, WILLIAM, Steel Grit and Abrasive Manufacturer, the Scottish Steel Grit Works, Airdrie, Lanarkshire. Hours of Business: 9 a.m. to 6 p.m. Established in 1901 by William McGregor, the present principal. Premises: Cover one acrd, fully equipped. Staff: Forty. Branch: Office and Depot for all Abrasives, Grinding Machinery, Tools, &c. 7, West Regent Street, Glasgow. Specialities: Manufacturer of Steel Grit, round and diamond-shaped; Corundum, Eleetro Corundum and Emery. Patent: Sawing and Polishing Machinery for Marble and Stone, &c. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 51 Airdrie; No. 3714, Douglas, Glasgow. Telegraphic Address " Grit, Airdrie." Code: A B C. Bankers: National Bank of Scotland, Ltd. Mr. William McGregor is a Councillor and Magistrate for the Burgh of Airdrie. Club: Glasgow Liberal.

MACGREGOR (WILLIAM G.) & CO., Colonial Merchants, 18, Coleman Street, London, E.C. Hours of Business: Usual. Established in 1877 by William Grant MacGregor (d.). Present Principals: D. T. MacGregor and G. G. MacGregor. Business Buying Agents for Colonial firms. Connection: Colonial. Tele-phone: No. 1302 London Wall, London. Telegraphic and Cable Address: " Mammoth, London." Code: A B C (4th and 5th Editions). Bankers: Glyn, Mills, Currie & Co.

MACHIN & KOENIG, Paper, Wood, and Cotton Merchants and Manufacturers, 17 and 18, Roscoe Street, 58, 60 and 65, Banner Street, and 3, 5 and 6, Golden Avenue, London, E.C. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1886 by Percy James Machin and August Koenig. Branches: Manchester, Glasgow, Belfast. Specialities: Papers, Leatherettes, &c., Strawboards, Wood-pulp Boards, and Leather Boards for Box-makers and Bookbinders; Calicoes, Boot and Shoe Linings, Sockings, &c., Wood Department deals with many specialities. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1355 London Wall; No. 3261 Manchester; No. 5047 ,Glasgow; No. 02255 Belfast. Telegraphic Address: " Courageous," London, Manchester, and Belfast.

MACHINERY USERS' ASSOCIATION (INCORPORATED) (THE), 22 and 23, Laurence Pountney Lane, Cannon Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1889. Incorporated in 1905. President: Sir F. Cawley, Bart., M.P. Vice-Presidents: Sir William Houldsworth, Bart., The Rt. Hon. Lord Rotherham. Secretary: Mr. W. R. Buckingham. Formed for the protection of Machinery Users. The Association constitutes an organisation of the principal manufacturers in the United Kingdom, and deals with such questions as assessments to the Poor Rate, Income Tax and Land Tax assessments, &c., and questions of general interest. Telephone: No. 5839 Central. Telegraphic Address: " Multifer, Cannon, London." Bankers: London County and Westminster Bank, Ltd. (3, Lothbury, E. C. ) .

MACINTOSH, CHAS., & CO., Ltd., India Rubber Manufacturers, Cambridge Street, Manchester. Hours of Business: Usual. Established in 1824 by Charles Macintosh, Hugh Hornby Birley, Joseph Birley, and R. W. Barton. Incorporated as a Private Limited Company in 1889. Directors: Sir Fredk. H. Smith, Bart. (Chairman), Colonel R. K. Birley, C.B. (Vice-Chairman), Hugh A. Birley, P. A. Birley, J. H. Birley. (Prior to 1819,Thomas Hancock, of London, found a solvent for India Rubber. This was improved upon by Charles Macintosh, who patented his process in 1823 and established a small Factory in Glasgow for the manufacture of Waterproof Articles.) Premises: Cover five and a half acres, chiefly built upon with sixstorey buildings. Branches: Warehouses, 22 and 23, Jewin. Street, London, E.C.; 58, Dale Street, Liverpool; 5, Royal Exchange Square, Glasgow; 9, Trinity Street, Dublin. Business: Manufacture of India Rubber " Converted Rubber " as applied to Waterproof Clothes, rendering them insusceptible to cold. Waterproofing of Cloth by means of Vulcanization of India Rubber and Converting Process. Patents: Waterproof Cloth, 1823, Vulcanizing, 1843; numerous minor ones. Awards: Medals, London, 1851, 1862, 1888, and numerous other Awards. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office, &c.). Telephone: Private Telephone Exchange No. 7146 Manchester. Telegraphic Address: " Macintosh, Manchester."

McINTYRE, HOGG, MARSH & CO., LIMITED, Shirt, Collar, and Pyjama Manufacturers, 2, 3, and 4, New Basinghall Street, London, E.C.; also at Manchester, Londonderry, Taunton, Liverpool, Newcastle, Cardiff, Bristol, Birmingham, Glasgow, Dundee, &c. Hours of Business: Usual. Established over sixty years ago by Peter McIntyre. Incorporated as a Limited Company in 1908. Directors: James Patrick McIntyre (Chairman), Robert Lee Hogg (Vice-Chairman), Herbert Simpson Marsh (Managing Director), Alexander Gilfillan Hogg, Robert Henry Marsh, Lewis Walter McIntyre, Henry Powell. Secretary: Henry T. Muggeridge. Premises: One of the largest Shirt, &c., factories in the North of Ireland; extensive Warehouses in London. Staff: Several thousands of hands at different factories, warehouses, &c. Specialities: " Radiac " and " Berlin " Shirts. Manufacturers of Shirts, Pyjamas, &c., in " Non-Flam " Flannelette. Makers of Collars, &c. Patents: Numerous. Connection: United Kingdom (extensive), New Zealand, Australia, West Indies, South Africa, Canada, the Far and Near East. Telephone: No. 3443 London Wall. Telegraphic Address: " Makog," Ave, London, Manchester, Londonderry, Taunton, &c. Bankers: Bank of Scotland (Glasgow); National Bank of Scotland (London).

MACKAY, A. & B., Ltd., Wine Merchants and Whisky Exporters, 48, Renfield Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established in 1865 by Alexander Mackay (d.). Incorporated as a Limited Company in 1901. Directors: James Duff (Chairman), Archibald Campbell and William R. J. Gray. Business: Exporting Whisky. Awards: Calcutta Exhibition, 1883-1884; Jamaica Exhibition, 1891; New Zealand International Exhibition, 1907. Telephones: Nos. 1023 and 1909 Douglas, Glasgow. Telegraphic and Cable Address: " Glenfalloch, Glasgow." Code: A B C (5th Edition). Bankers: Royal Bank of Scotland.

MACKAY, R. M., Yeast Merchant and Bakers' Sundriesman. Office: 40, West Hill Street, Brighton and Plumstead, Kent. Hours of Business: 8 a.m. to 7.30 p.m.; Saturdays, close at 1 p.m. Established in 1880 by R. M. Mackay (d.). Present Principal: R. Mackay (son). Claim that the founder was the first to introduce British made flat yeast in the South of England. Speciality: In the reliability and regularity of supply of Yeast. Telephone: No. 695 Brighton. Telegraphic Address: " Yeast, Brighton." Bankers: Barclay & Co., Ltd., Union Bank.

MACKEAN, WILLIAM, Ltd., Manufacturers of Maize Starch, Glucose, and Brewing Sugars, St. Mirren's Works, McDowall Street, Paisley, Scotland. Established in 1852 by William Mackean. Incorporated as a Limited Company in 1898; Capital, £100,000. Directors: Jas. A. D. Mackean, J.P. (Chairman), W. M. Mackean (Managing Director), Norman M. Mackean, J. W. Bailey, J.P., Robert Kerr, J.P., P. F. Gilchrist. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 44 Paisley. Telegraphic Address: " Mackean, Paisley." Bankers: British Linen Bank (Paisley).

MACKENZIE & CAMERON, Ship Biscuit Manufacturers, Dog Biscuit and Poultry Food Manufacturers, Vulcan Street, Waterloo Road, Liverpool. Hours of Business: Usual. Established in 1845. Present Principals: John Mackenzie, John Dutton Wright. Business: Supply Ships' Biscuits, Flour, and Cereals to most of the Scottish Steam and Sailing Ship Lines. Manufacture Cabin and Navy Bread for the West African and other markets. Telephone: No. 6346 Central, Liverpool (two lines). Telegraphic Address: " Logarithm, Liverpool." Bankers: London City and Midland Bank, Ltd.

MACKENZIE, G. R. (GLASGOW), Ltd., Wine and Scotch Whisky Merchants, 38, Renfield Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1888 by G. R. Mackenzie, the present Chairman. Incorporated as a Limited Company in 1903. Directors: G. R. Mackenzie (Chairman), James Simpson, J. A. Mackenzie. Secretary: John Macfarlane. Branch: 2, Chapel Chambers, Chapel Street, I.verpool. Agencies: Throughout the word. Specialities: ScotchWhisky, ProprietaryBrands. Connection: World-wide. Telephones: (National), No. 9772 City; No. 1379 (P.O.) Central, Glasgow. Telegraphic and Cable Addresses: " Liquids, Glasgow "; " Liquid, Liverpool." Code: A B C (5th Edition). Bankers: Commercial Bank of Scotland, Ltd. (Gordon Street, Glasgow).

MACKEY (SIR JAMES W.), Ltd., Seedsmen, Bulb Growers, and Nurserymen, 23, Upper Sackville Street, Dublin. Hours of Business: 9 a.m. to 6 p.m. Established in 1777 by the late Stephen Mackey. Incorporated as a Private Limited Company in 1895. Managing Director: John J. Egan, J.P. Specialities: Seeds and Bulbs. Connection: United Kingdom, United States, Canada, India, Australia. Telephone: No. 373 (National) Dublin. Telegraphic Address: " Agricola, Dublin."

MACKIE & CO., DISTILLERS Ltd., 217, West George Street, Glasgow. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1742 at White Horse Cellar Inn, Edinburgh, the old Coaching House for London Coaches Incorporated as a Limited Company in 1895. Directors: P. J. Mackie (Chairman), A. H. Holm (Managing Director), Colonel Hastings Brooke, T. Gay, Major St. Hill. London Offices, 258, High Holborn, W.C.; Liverpool Offices, 21, Dale Street; Dis-tilleries, Lagavulin and Malt-Mill, Islay, and Craigellachie-Glenlivet, Craigellachie; Bonded Warehouses, Mackie Street, Glasgow, covering an area of three and a half acres. Specialities: Proprietors of several well-known brands of Highland Whiskies. Connection: United Kingdom, Foreign, Colonial. Agencies throughout the world. Telephones: Glasgow: Nos. 5480, 5481, 5482, and 5483; London: No. 732 (Central); Liverpool: No. 7007. Telegraphic and Cable Addresses: " Mackie, Glasgow "; "Lagavulin, London"; and " Lagavulin, Liverpool." Codes: A B C (4th and 5th Editions); A 1; Private Cyphers.

MACKIE, J. W., & SONS, Ltd., Bakers, Confectioners and Biscuit Manufacturers, 108, Princes Street, and Branches, Edinburgh. Hours of Business: 7 a.m. to 7 p.m.; Saturdays, 7 a.m. to 6 p.m. Established in 1825 by John Wyse Mackie (d. 1870); joined in partnership by James Wyse Mackie (d. 1903) and George Mackie (sons) in 1865 as J. W. Mackie & Sons. Incorporated as a Private Limited Company in 1900. Specialities: Shortbread, Scotch Oat Cakes, Rusks, Scotch Bun, Biscuits, Chocolates, Diabetic Foods, &c. Connection: World-wide. Royal Warrants: Special Appointment to H.M. the King. Telephone: No. 6246 (four linos), Edinburgh. Telegraphic Address: "Mackie, Edinburgh." Bankers: National Bank of Scotland, Ltd.

MACKIE & THOMSON, Ltd., Iron and Steel Shipbuilders, Govan Shipbuilding Yard, Govan, Glasgow. Hours of Business: Yard, 6.15 a.m. to 5.30 p.m.; Office, 9 a.m. to 6 p.m. Established in 1888 by W. A. Mackie and R. H. B. Thomson. Incorporated as a Limited Company in 1907. Premises: Covering seven acres. Staff: 500 to 600. Business: Building of Steel and Iron Fishing Vessels, also Cargo and Passenger Vessels up to 5000 tons. Connection: Have built Ships for Shipowners in all parts of United Kingdom and Colonies. Also for French, German, Italian, Belgian, Spanish and Dutch owners, &c. Contractors to H.M. Government (Admiralty). Telephones: Nos. 373, 374, 375 and 451 Govan. Telegraphic Address: " Hillock, Glasgow." Code: A B C. Bankers: Union Bank of Scotland, Ltd. (Govan).

McKINLAY, H. C., & CO., Designers of Plantation Machinery and Chemical Works Plant, 59, Mark Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1902 by Hugh Campbell McKinlay, the present principal. Branch: Tower Building, Liverpool. Specialities: Colonial and Tropical Machinery for Sugar, Rum, Rice, Wine, Oil, Seed, Grain, Fibre, Alcohol, Ammonia, Vitriol, Artificial Stone, Tiles, Tubes, Cement Works Plant; Wood Distillation and Wood Extract Concentration Apparatus; Multiple Effect Evaporators; D;ffusion Batteries; Complete Decoction. Liquor Installations; Clarifiers, Defocators, Eliminators, Montjus, Granulators, and Vacuum Pans; Fibre Decorticators and Apparatus for complete central Factories, including power and steam-raising units; Refineries, Raperies, and Buildings of every description, and same lighted by oil-gas or acetylene. Patents: For Decorticating Fibre. Connection: United Kingdom, Argentine, Brazil, Cuba, Mexico, New Zealand and Siam. Telephones: No. 6162 Avenue; No. 1149 Lee Green, London. Telegraphic and Cable Address: " Cronometro, London "; " Ecuadorano, London." Bankers: London Joint Stock Bank, Ltd.; London County and Westminster Bank, Ltd.; London and Provincial Bank, Ltd. Mr. McKinlay is a member of the London Chamber of Commerce.

McKINNON (WILLIAM) & CO., Ltd., Engineers, Ironfounders, Boilermakers, &c., Spring Garden Iron Works, Aberdeen. Hours of Business: 6 a.m. to 6 p.m. Established in 1798 by William McKinnon. Incorporated as a Limited Company. Chairman: David Graeme Robertson. Managing Director: Frederick Lachlan McKinnon (grandson of Founder). One of the oldest firms in the trade. Premises: Cover five acres, fully equipped with all the latest improvements. Staff: 200 to 300. Specialities: Coffee Plantation Machinery, also Sugar, Rice, Cocoa and Rubber Machinery. Patent: Coffee Machinery. Connection: United Kingdom, Foreign chiefly, Colonial. Telephone.: No. 557 Aberdeen. Telegraphic and Cable Address: " Ampang, Aberdeen." Code: A B C (5th Edition). Bankers: British Linen Bank.

MACKINTOSH (JOHN), Ltd., Toffee Manufacturers, Albion Mills, Halifax. Hours of Business: Usual. Representatives seen all day Wednesday; other days by appointment. Established in. 1890 by John Mackintosh. Incorporated as a Limited, Company. Managing Director: John Mackintosh. Premises: Claim to have the largest factory devoted exclusively to the manufacture of Toffee in the world. Very extensive Mills in Halifax. Staff: 700 (Halifax); 300 (Depots, &c.). Branches: Depots, London, Liverpool, Manchester, Birmingham, Cape Town, Sydney and Brussels. Speciality: In the manufacture of a pure article. Invention: Wrapping Machinery. Awards: Medals and Awards, London, Liverpool, Manchester, Glasgow and other provincial towns; also South Africa, Liege, Brussels, Dusseldorf, &c. Connection: Home and Export, World-wide. Royal Warrant: Special appointment to Her Majesty Queen Alexandra. Telephones: Nos. 817 and 818 Halifax. Telegraphic and Cable Address: " Mackintosh, Halifax." Codes: A B C (4th and 5th Editions) and Western Union.

MACKINTOSH (WILLIAM) & CO., Ltd., Makers of Fine Worsted Coatings for Evening Wear, Suitings, &c., Craven Edge Mill, Halifax, Yorks. London Office: 25, Great Pulteney Street, Golden Square, W. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 12.30 p.m. Established in 1887 by William Mackintosh. Succeeded by John Mackintosh in 1890. Incorporated as a Private Limited Company in 1896. Managing Directors: Arthur Ollerenshaw, Herbert Goodall. Premises: Contain forty-five looms. Staff: Sixty-five. Branch: 15, St. George's Square, Huddersfield. Business: Manufacture of Fine Worsted Coatings for evening wear, Suitings, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 424 Halifax. Telegraphic Address: " Repeat, Halifax.". Bankers: Lancashire and Yorkshire Bank, Ltd.

McLAGAN & CUMMING, Chromo-Lithographers and Art Printers, Warriston Road, Edinburgh. Hours of Business: Office, 9 a.m. to 6 p.m.; Works, 8 a.m. to 6 p.m. Established in 1872 by McIntosh and McLagan. Partnership Successions: (1) McLagan (d. 1895) & Cumming; (2) David Cumming, 1876, Charles M. Cumming, 1906, Charles J. Cousland, 1908, the present principals. Staff: 200. Branches: London, Dudley House, Southampton Street, Strand, W.C.; Liverpool, Crane's Building, Church Street. Specialities: Chromo Lithographic and Tri-colour Printing for Publishers; Illustrated Trade Catalogues and Price Lists; Fashion Artists and Designers. Connection: United Kingdom. Telephones: No. 3042-3 Central, Ed inburgh; No. 12058 Central, London. Telegraphic Address: " Chromo, Edinburgh."

McLARDY, SAMUEL, Tobacco Pipe Manufacturer and Importer of Tobacconists' Fancy Goods, also as Samuel McLardy & Co., Wholesale Jewellers, &c., Swan Buildings, 20, Swan Street, Manchester. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established in 1865 by Samuel McLardy, the present principal. Staff: 200. Branch: Works, Lyon Street, Newton Heath, Manchester. Business: Manufacture of Tobacco Pipes, Importation of Tobacconists' Fancy Goods, trading as Samuel McLardy & Co., Wholesale Jewellers, and General Fancy Goods Merchants. Connection: United Kingdom, Foreign, Colonial. Telephone i No. 2771 City, Manchester. Mr. Samuel McLardy is Chairman of Cargill Steam Trawling Co., Ltd., Hull.

McLAREN, J. & H., Engineers, Midland Engine Works, Leeds. Hours of Business Usual. Established in 1876 by John McLaren, M.Inst.C.E., M.1.M.E., and Henry McLaren, M.I.M.E., the present proprietors. Premises: Works erected on a large site within one mile of the centre of the city; began in a small way and extended as required by the exigencies of the business. Staff: 300 to 400. Branches: Sydney (N.S.W.), Christchurch (N.Z.), Cairo (Egypt), Budapest (Hungary), Piacenza (Italy), and Rosario (Argentina). Specialities: Steam Ploughing Machinery, Traction Engines for every description of Road Transport and Steam Road Rollers. Awards: Three Grands Prix, Brussels International Exhibition, 1910; Three Grands Prix, Turin, 1911; Eight Gold Medals of various Agricultural Societies, and Ten Silver Medals, and numerous other awards. Connection: Export to every country in the world. Telephones: No. 642 Central, Leeds (Works); No. 292 Headingley (John McLaren); No. 298 Headingley (Henry McLaren). Cable Address; " McLaren, Leeds." Codes: A B C (4th and 5th Editions), Lieber's, Engineering and Western Union. Bankers; Beckett & Co. (Leeds).

McLAUGHLIN BROTHERS, Teazle Growers, Merchants, Importers and Exporters, Macaulay Street Mills, Leeds, Yorkshire, and Skaneateles, New York, U.S.A. Hours of Business: Usual. Established prior to 1832 by Dr. Snook, who emigrated to Skaneateles, New York, from Somersetshire, and who brought with him for experimental purposes the first Teazle Seed planted in America, from which he established a successful business. Succeeded by Forrest G. Weeks, another pioneer from Somersetshire, who eventually became one of the largest Paper Manufacturers in the United States. Succeeding him the firm of James McLaughlin & Sons. Upon the retirement of the late James McLaughlin (sen.) the business was carried on by his sons trading as McLaughlin Brothers. James McLaughlin (jun.), the elder son, is also the founder of the Glenside Woollen Mills, Skaneateles Falls, and whose eldest son is the sole Director of the European Teazle -business. Present Principals: James McLaughlin (jun.) (Skaneateles, New York), Charles James McLaughlin (son) (Leeds, Yorkshire), and Alfred Page (Leeds, local Manager). Premises: Farm, Workshops, Warehouses. Staff: Varying. Business: The preparation of Teazles for every known requirement, and the Merchanting of every known growth best suited to same. Extensive buyers of West of England grown Teazles. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 298v Central. Telegraphic Address: " Laugh, Leeds." Codes: A B C (5th Edition), Adam's Cable Codex (10th Edition). Bankers: Lancashire and Yorkshire Bank, Ltd. (Leeds); National Bank of Skaneateles (Skaneateles, New York, United States).

MACLEAN, S. T., Ltd., Linen and Yarn Merchants, 19, Ormeau Avenue, Belfast. Hours of Business: 9 a.m. to 5 p.m. Established about 1870 by Samuel Trew Maclean. Incorporated as a Limited Company in 1906. Directors: Thos T. Maclean, John Mcllveen, J. H. Moneypenny, F. H. Rogers, F. H. Maclean, T. T. Maclean, jun. Premises: Large Warehouse, consisting of four flats. Staff: Nineteen. Business: Linen and Yarn Merchants. Connection: United Kingdom, Foreign. Telephones: Nos. 4166 and 4167 Belfast. Telegraphic Address: " Maclean, Belfast." Bankers: Northern Banking Co., Ltd. (Belfast).

MACLELLAN, P. & W., Ltd., Engineers, Iron, Steel, and Hardware Merchants, Clutha Works and Warehouse, 129, Trongate, Glasgow. London Office: 108a, Cannon Street, E.C. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established in 1811 by Donald MacLellan, succeeded in 1832 by Peter MacLellan and Walter MacLellan (nephews), as P. and W. MacLellan. Incorporated as a Limited Company in 1890. Directors: William Turner MacLellan, J.P. (Chairman), George Scott MacLellan (Deputy Chairman), Walter Thomas MacLellan, J.P., Grahame Hardie Thomson, Walter Scott MacLellan, Philip A. Hyde and S. McNaught. One of the oldest firms in the trade. Premises: Works cover eighteen acres, warehouses (on the original site) in the City covering one acre. Staff: 1400. Specialities: Railway Carriages and Wagons, Wharves, Bridges, Roofs, Jetties, Piers, Bolts, Nuts, Rivets, Spikes, and Constructional Steelwork of all kinds. Also an extensive merchant business in Iron, Steel, Metals, Pig Iron, and Hardware. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 2000 Bell, Glasgow (14 Lines); No. 2321 City, London (2 Lines). Telegraphic and Cable Address: " Maclellan," Glasgow, London. Mr. W. Turner MacLellan is a Justice of the Peace and Chairman of the Bengal Iron and Steel Co., Ltd. Mr. G. S. MacLellan is Chairman of the Laird Line, Ltd.

MACLENNAN (JOHN) & CO., Importers & Exporters, Merchants and Agents, 166, Ingram Street, Glasgow, and 30, Newgate Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established about forty years ago by Alexander MacLennan (d.). Continued by John MacLennan (brother) (d.). Present Principals: Alexander MacLennan, Roderick George MacLennan (sons of Alexander MacLennan). Staff; Twelve. Specialities: Fancy Ribbons as used by the Christmas Card and large Confectionery and Chocolate Houses for tying-up purposes. Coloured Silk and Mercerised Cotton Cords, Tapes, Twines, &c. Contractors to the Government of New Zealand. Connection: United Kingdom. Ship direct to Cape Colony, Australia, and New Zealand. Ship to India through London Merchants. Also extensive Foreign Trade.

McLENNAN (KENNETH) & CO., Wholesale Merchants, Shippers, and Warehousemen, 6, North Beach Street, and 7, 9, 11, 13, 15, Quay Street, Stornoway. Hours of Business t 9 a.m. to 6 p.m. Established in 1840 by John Morrison (d.), Merchant and Fishcurer. Continued by his sons as M. and N. Morrison (latterly Murdo Morrison). Purchased in 1889 by Kenneth McLennan (son-in-law of John Morrison). Present Principal: Kenneth McLennan, J.P. Staff: Six to eight. Business: Wholesale Merchants and Warehousemen; Harris Tweed Factors. Departments: Shippers; Eggs, and Harris Tweeds; Imports. Wholesale Tea Merchants and Dealers; Sugar and Flour Importers, Produce and Provision Merchants. Connection: United Kingdom. Telephone: No. 48 Stornoway. Telegraphic Address: " Wholesale, Stornoway." Bankers: Bank of Scotland (Stornoway). Mr. K. McLennan is a Justice of the Peace for Ross and Cromarty. He has been a County Councilor and Town Councillor and Magistrate of Stornoway, and German Vice-Consul for Outer Hebrides.

MACLEOD, R. & R., & CO., Ltd., Tea Merchants, 42, Upper Thames Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in Edinburgh in 1859 by Roderick McLeod, father of the present Chairman and Managing Director. Headquarters were later transferred to London. Incorporated as a Limited Company in April, 1911. Directors: Roderick McLeod (Chairman and Managing Director), Alex. Mathers McLeod, Frederick John Floyd, George Neill. Business: Tea Merchants. Claim to be the pioneers of direct trading between wholesaler and consumer. Connection: United Kingdom. Telephone: No. 8172 Bank. Telegraphic Address: " Leefance, Cent, London." Bankers: Clydesdale Bank, Ltd. (London and Edinburgh).

McLERIE, J. & J., Fancy Shoe and Slipper Manufacturers, New Hey Mill, Bacup, near Manchester. Hours of Business: Usual. Present Principal: John McLerie. Specialities: Fancy Shoes and Slippers. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 35 Bacup. Telegraphic Address: " Enterprise, Bacup." Bankers: Manchester and County Bank, Ltd.

McLINTOCK & SONS, Ltd., Down Quilt and Ladies' Underskirt Manufacturers, Utilitas Works, Summer Lane, Barnsley. Hours of Business: 8 a.m. to 6 p.m. Established about fifty years ago by James McLintock. Incorporated as a Limited Company in 1888. Staff: Over 400. Branches: London and Glasgow. Specialities: Russian Down Quilts; also Ladies' Underskirts. Awards: Gold Medals, Philadelphia, 1876; Paris, 1878; Edinburgh, 1886. Connection: United Kingdom and Colonial (chiefly) and Foreign. Telephone No. 3 Barnsley. Telegraphic Address: " McLintock, Barnsley." Bankers: United Counties Bank, Ltd. Barnsley).

MACMILLAN & CO., Ltd., Publishers, St. Martin's Street, London, W.C. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1843 by Daniel Macmillan and Alexander Macmillan. The firm was known as Macmillan & Co. until its incorporation as a Limited Company, January 31st, 1896. One of the representative British publishing houses. Has issued many notable works, and is known in this connection through- out the world. Branches in Bombay, Calcutta, and Melbourne; The Macmillan Company, New York, Boston, Chicago, Atlanta, Dallas, San Francisco; The Macmillan Company of Canada, Ltd., Toronto. Telephone: No. 8830 Gerrard. Telegraphic Addresses: " Publish, Westrand, London"; " Pachamac, New York." Bankers: London County and Westminster Bank, Ltd. (Covent Garden Branch).

MACMULDROW & CO., Woodworkers' Supply Stores, City Timber and Saw MilLs, Packing Case and Wood Box Manufactory. Office: 168, London Road. Store Timber Yard: Oakes Street, Liverpool. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 2 p.m. Established over a century; continued by various successions. Present Principal: Peter Macmuldrow, (solo proprietor) since 1869 (forty-two years). Claim to be the oldest firm in the trade. Premise s: Works cover about 70 ft. by 40 ft. Five storeys. Total space covered about 1,000 square yards. Speciality: Packing Cases for Home and Export Trade, and Timber Cut to exact sizes for Export. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1483 Royal, Liverpool. Telegraphic Address: " Macmuldrow, London Road, Liverpool." Bankers: London City and Midland Bank, Ltd., and National and Provincial Bank of England, Ltd. (East Branches).

McMULLAN (THOMAS) & CO., Wholesale Chemists, Mill Furnishers and General Produce Merchants, 42, Victoria Street, Belfast. Hours of Business: Usual. Established in 1860 by John Clarke and Thomas McMullan tradng as Clarke and McMullan (dissolved 1883). Continued by Thomas McMullan (d. 1905) as Thomas McMullan and Co. at the same address. Present Principals: William McMullan (joined 1890), Thomas W. McMullan (1890), and Francis D. McMullan (1900). Claim that Clarke and McMullan were the first to introduce canned meats into the British Isles as Agents for the Wilson Packing Co., Chicago, and were among the first to be interested in the introduction of many American products such as Tinned Fruits, American Cheese, Petroleum, &c. Staff: Fifteen travellers; about 150 employees. Business: Wholesale Chemists, Mill Furnishers, and Suppliers of General Produce. Connection: Ireland and South of Scotland. Telephone: No. 4214 Belfast, Private Branch Exchange (5 lines). Telegraphic Address: " Emerald, Belfast." Bankers: Ulster Bank, Ltd. (Belfast).

MACNAIR (ANDREW D,) & CO., Ltd., Curled Hair Manufacturers, Allan Street, Bridgeton, Glasgow. Hours of Business: Usual. Established in 1860. Incorporated as a Limited Company in 1901. Directors: A. Irvine Macnair (Chairman), Richard Macnair; Duncan 8. Macnair, Henry E. Wardle.. Managers: A. Irvine Macnair, Duncan Macnair. Speciality: Curled Horse Hair. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 443 and 444 Bridgeton. Telegraphic Address: " Bridgeton, Glasgow."

McNAMARA & CO., Ltd., Mail and General Cartage Contractors, Motor and Steam Wagon Haulage, Commercial Broughams and Motors, &c., 12, Castle Street, Finsbury, London, E.C. Hours of Business: Day and Night; Secretary's Office, 9 a.m. to 6 p.m. Established in 1837 by Arthur McNamara. Incor-porated as a Limited Company in 1887. Directors: Sir John Pound, Bart., Alderman, J.P. (Chairman), Henry Hicks, Mark Helmore and George Sargent Oldfield. Secretary and Manager: Albert Viney Willmott. Branches: Paul Street, Finsbury, E.C.; Paradise Street, Finsbury, E.C.; Henry Street, Gray's Inn Road, Middleton Road, Dalston; and 186, Shoreditch, E. Business: Mail Contractors, Horse and Motor. Telephones: Nos. 6193, 6194 and 6195 London Wall, London. Telegraphic Address: " Namara, Finsquare, London." Sir John Pound, Bart, J.P., was Lord Mayor of London, 1904.

McNAUGHT & CO., Ltd., Carriage and Motor Body Builders. Works and Principal Office: Worcester; 7 and 8, Broad Street, Birmingham; 24 and 25, Princes Street, Hanover Square, London, W. Hours of Business: 9 a.m. to 6 p.m. Established in 1790 by Newton & Kinder. In 1856 J. A. McNaught joined the firm, and in 1884 J. B. Aldrcn. Incorporated as a Limited Company in 1909. Staff: 130. Business: Workers in Whitworth's Fluid Compressed Steel, Limousine and Landaulette Motor Bodies. Awards: Seven Gold Medals at leading Exhibitions. Connection: United Kingdom, India, Australia, America. Telephones: No. 4; No. 9483 Gerrard, London; No. 3146 Birmingham. Telegraphic Address: "McNaught," Worcester and London.

MACNAYS LIMITED, successors to Thos. W. MacNay & Co., Engineers and Merchants, Old Town Warehouse, Stockton Street and Dacre Street, Middlesbroughon-Tees, Yorkshire. Hours of Business: Warehouses, 7.30 a.m. to 6 p.m.; Saturdays, 7.30 a.m. to 1 p.m.; Offices, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1858 by John MacNay (d.). Succeeded in 1874 by his only son, Thomas Wilson MacNay. The business, as from July, 1910, was (for family reasons) formed into a Private Limited Company. Claim to be the oldest house engaged in this particular branch in Cleveland, who make a feature of the introduction of Patented Appliances in connection with Engineering and manufacturing concerns generally. Specialists in high-class Machines, Tools, and Auxiliary Devices for promoting efficiency and economy in production; Machinery Accessories and Maintenance Stores, Electrical Supplies, Builders' and Con, tractors' Plant and Materials, Mill Furnishings, Forge and Foundry Requisites, &c. Premises: Commodious Warehouse accommodation and Yard area for Storage. Award: Gold Medal at the Trades, Manufactures, and Industrial Exhibition, Middlesbrough, 1895, for display of Engineering Equipments. Telephone: No. 191 Middlesbrough. Telegraphic Address: " Inventions, Middlesbrough." Bankers: National Provincial Bank of England, Ltd.

McNEIL (JOHN) & CO., Colonial Iron Works, Helen Street, Govan, Glasgow. Established by John McNeil. Present Principals: John McNeil, Charles McNeil, B.Sc., and W. A. McNeil. The senior partner has had fifty years' experience, and is an original member of the Engineers' Federation. Premises: Extensive and fully equipped with all modern improvements. Employees: About 500. Specialities: Complete Cane and Beet Sugar Factories; also Rice Mill Factories. Patents: Triple Effect Evaporating Apparatus; also Appliances in connection with Mills. Connection: World-wide, known all over the Cano Sugar Growing World. Telegraphic Address: " Colonial, Glasgow." Bankers: National Bank of Scotland, Ltd.

McNEIL, SCOTT & CO., Ltd., West African Merchants, Royal Liver Building, Liverpool. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1905 by the present Company. Incorporated as a Limited Company. Directors: John Scott, John McNeil, C. B. Shepherd, R. B. Miller, and John Tunnicliffo. Staff: Ten (Home Office); about thirty (Southern Nigeria). Branches -: Koko, Siluko, Gbekebo, and Sanubi (Southern Nigeria). Business: Importers . of Mahogany, Rubber, and other African Produce; also Exporters. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4689 Bank, Liverpool. Telegraphic Address: Defence, Liverpool." Codes: A B C (4th and 5th Editions), Lieber's, and Private. Bankers: Bank of Liverpool, Ltd.; Bank of British West Africa. Ltd. Agents for the Bank of British West Africa, Koko Beach, Southern Nigeria.

McNICOL (JOHN) & SON, Joiners and Vat and Tun Builders, 202, 204, Rutherglen Road, Glasgow, S.S. Hours of Business: 6 a.m. to 5 p.m. Established in 1904 by John McNicol & Son. Present Principals: John McNicol and John McNicol (jun.). Erected all the Vat Plant for the new Gunpowder Factory of Kynoch Ltd., in South Africa, and employed only Zulu labour there. Premises: Covering 350 square yards. Staff: Twelve. Spedalities: Vats, Wooden Tanks of all Sizes and Shapes made and erected at Home and Abroad. Specialists in all classes of Chemical Tanks and Makers of Refrigerators. Also manufacturing Wooden Shives and Plugs of all sizes, and General Turners. • Connection; United Kingdom, Colonial. Telephone: No. 236 Gorbals, Glasgow. Bankers: Union Bank of Scotland, Ltd.

MACNIVEN & CAMERON, Ltd., Stationery and Pen Manufacturers, Waverley Works, Blair Street, Edinburgh. Established in 1770. Incorporated as a Limited Company in 1897. Directors: Duncan Cameron, B.L., J.P. (Chairman and Managing Director), J. W. Weston, J.P., J. C. Guy. Branches: 30, Shoe Lane, London, E.C.; 13,West Regent Street, Glasgow. Business: The Manufacture of Gold, Steel, and Fountain Pens; are also Account Book Makers, Envelope Makers, and Machinists. Connection: World-wide. Telephones: No. 6190 and 6191 Edinburgh; No. 1651 Douglas P.O., Glasgow; No. 8673 P.O. (Central), London.

MACONOCHIE BROTHERS, Ltd., Manufacturers of Pickles, Sauces, &c., Maconochie Wharf, Millwall, E. Showroom: 18, Rood Lane, London, E.C. Hours of Business: Office, 8 a.m. to 6 p.m. Incorporated as a Limited Company. Managing Director: A. W. Maconochie. Premises: Head Office and General Factory, Maconochie's Wharf; Preserving Works, Kinnaird; Head Works, Fraserburgh, N.B. Branches: Lowestoft, Stornoway. Specialities: Pickles, Sauces, Jams, Marmalade, Jellies, Potted Meats, &c. Also Preservers of Fish, Meat, Vegetables, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1141 East (two lines); No. 1808 Avenue, London. Telegraphic Address: " Maconochie, London." Codes: A 1, A B C (4th and 5th Editions), Lieber's.

McPHAIL & SIMPSON, Ltd., General Engineers and Superheater Specialists, Calder Works, Wakefield, Yorks, and Finsbury Pavement House, London, E.C. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Workshops, Day and Night. Established in 1891 by McPhail and Simpson. Incorporated as a Limited Company. Directors: D. N. Shaw and T. S. Cockburn. Secretary: C. C. Willson, F.S.A.A., F.C.I.S. General Manager: E. W. Hart. Claim to be the first firm in the world to instal superheaters to Boilers. Premises: The whole of the works are abutting on the River Calder. Business: Manufacture of Superheaters by the use of which from 10 per cent. to 20 per cent. is saved with amount of fuel used in Boilers. Tube Specialists and General Engineers. Patent: Standard Superheater. Connection: World-wide. Supplies sent to the Colonies, Far East and America. Contractors to H.M. Government (Admiralty). Telephones: No 153 Wakefield; No. 1042 Central, London. Telegraphic Address: " Saving, Wakefield "; " Instigated, ' London." Mr. Shaw is a Director of many well-known Companies.

MACPHERSON, A. J., & CO., India, China and Japan Merchants, 5, East India Avenue, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Estab lished in Japan in 1857 by A. J. Mac pherson. London Branch opened in 1880. Founder joined by James Bisset. Present Principals: Finlay M. Shaw, Arthur M. Jarratt. A. J. Macpherson was the first British trader in Japan; landed in 1857. Business: Exporters of Cotton and Woollen Goods and General Merchandise. Importers from China and Japan of Silk Goodg and General Merchandise. Con nection: United Kingdom and Continent, India, China and Japan. Telephone: No. 1962 Central. Telegraphic Address: " Macpherson, London." Bankers: Bank of Scotland (E.C.).

McPHERSON (JOHN E.) & SONS, Wine Merchants, Whisky Blenders and Ex porters, Sallyport Buildings, Melbourne Street, Newcastle-on-Tyne. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, close at 2 p.m. Established in 1857 by John E. McPherson. Present Principals: John E. McPherson, John E. McPherson (jun.) and Leonard McPherson (since 1900). Premises: Adjacent to one of the old Town Wall Towers, hence called Sallyport Buildings, erected by the firm in 1903. The building and Bonds are large and up-to-date. Excise Warehouse: 2, Pandon Dene. Staff: Seventy. Branches: Edinburgh, 42, North Bridge; London, 47, Mark Lane, E.C. Business: Proprietors of the " Cluny " Whisky and other well-known brands. As a Trade Market House, ship all well-known brands of Champagnes, Brandies and Liqueurs. Awards: Two Gold Medals, Newcastle, 1895 and 1899. Connection: World-wide. Telephones: No. 1178 Central; No. 620 City, Newcastle. Telegraphic Address: " Cluny, Newcastle-on-Tyne "; " Mac Cluny," Edinburgh and London. Code: A B C (5th Edition). Bankers: Lloyds Bank Limited (Grey Street, Newcastle on-Tyne).

McQUIE (PETER R.) & SON, Commission House, 19, Smith John Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m. Established in 1834 by Peter R. McQuie (d.). Succeeded by William McQuie (d.), son, and George A. Mather (son-in-law of W. McQuie). Present Principals: George A. Mather (partner for thirty years), and John Dawbarn. Specialities: Fertilisers, Chemicals, and Oils. Agents for Manufacturers at Home and Abroad. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4407 Bank, Liverpool (two lines). Telegraphic and Cable Address: " McQuie, Liverpool." Bankers: Bank of Liverpool, Ltd.

MACRAU, Ltd., Facsimile Letter Printers, 35, Wellington Street, Strand, London, W.C. Hours of Business: 9 a.m. to any hour required. All night sometimes. Incorporated as a Limited Company in 1912. Directors: W. L. Bayley and T. H. McArthur. Staff: Eighty (permanent) up to 200 (temporary). Specialities: Printing of facsimile typewritten letters. Advertising, Circular Addressing, &c. Telephone: No. 2302 Gerrard, London. Pastimes: Golf and Shoot. ing.

MACRORY, S. M., Ltd., Corn Millers and Merchants, Newtown Mills, Limavady, co. Londonderry. Hours of Business: 10 a.m. to 4 p.m. Established in 1817 by the late Robert Macrory. Incorporated as a private Limited Company in 1903. Directors: S. M. Macrory, J.P., C.C. (Chairman), F. S. N. Macrory, R. M. Macrory. One of the oldest firms in the trade. Premises: Very extensive Mills and Warehouse, covering 150 by 65 feet, and Railway Siding. Originally owned two Water Power Flour and Oatmeal Mills at Ardmore, two miles from Limavady, now large Steam and Producer Gas Mills adjoining Limavady Railway Station. Specialities: All varieties of Oatmeal, made entirely from Oats grown in the Roe Valley district, admittedly the best in the United Kingdom; Indian Meal and Provender. Connection: United Kingdom. Telephone: No. 6 Limavady. Telegraphic Address: " Macrory, Limavady." Bankers: Bank of Ireland, Londonderry.

McTEAR (ROBERT) & CO., Auctioneers, Valuators, Surveyors and Assessors of Fire Losses, Royal Exchange Salerooms, 4 and 6, North Court, St. Vincent Place, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established in 1844 by Robert McTear. Present Principals: John Laird, J. C. Gulliland, James Laird, William Gulliland and John Buchanan. Claims to be the oldest firm of its kind in Scotland. Premises comprise large Art Gallery, Commercial Saleroom, Offices and Stores. Staff: Sixteen. Branch: Victoria Chambers, 42, Frederick Street, Edinburgh. Speciality: Fine Art and General Auction Sales and Valuation. Are Accredited Loss Assessors for Fire Insurance Companies, and are Marine Surveyors for American and Continental Underwriters. Telephones: No. 8520 City; No. 8521 City; Edinburgh No. 2303 Central. Telegraphic Addresses: " McTear ," Glasgow and Edinburgh. Bankers: Clydesdale Bank, Ltd. Mr. John Laird, J.P., F.C.I.I., is an Arbiter to the Board of Agriculture and Fisheries, ex-President of the Glasgow Liberal Council, President of the N.W. Lanark Liberal Association, and ex-Chairman of the Citizens Union. Mr. J. C. Gulliland is a Fellow of the Auctioneers Institute of the United Kingdom (Incorporated), founded 1886; a member of the Chamber of Commerce, also of the Merchants' House, Fishmongers and Clydesdale Merchants Societies, being ex-President of the latter.

MACVICAR, MARSHALL & CO., Shipowners, 13, Castle Street, Liverpool. Hours of Business: 9.30 a.m. to 5 p.m. Established in 1882 by A. R. Marshall and Neil Macvicar (d). Present Principals: A. R. Marshall, P. Hugh Marshall and William Pritchard. Claim to have been owners at one time of some of the largest sailing-ships in England. Premises: Consist of the front second floor at Queen Insurance Buildings, Castle Street, Liverpool. Staff: Seven, and Consulting Engineer and Marine Superintendent. Business: Steamship Owners and Insurance Agents. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 844 Central, Liverpool. Telegraphic Address: " Martial, Liverpool." Codes: Scott's, ABC and Watkin's. Bankers: London City and Midland Bank Ltd., and Parr's Bank, Ltd. Clubs: Exchange and Conservative, &c., Liverpool. Pastimes: Golf, Motoring, &c.

McVICKER & CO., Tailors, Court and Diplomatic Outfitters, 16, Clifford Street, Bond Street, London, W. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1893 by W. G. McVicker and G. H. _Middleton, the latter retired in 1903, succeeded by George H. Wheeler, 1904. Present Principal: George H. Wheeler. Business: Tailoring, Court and Diplomatic Outfitting, have large diplomatic connection for British and Foreign Courts. Connection: United Kingdom, The Continent, North America, South America, British Colonies, India. Royal Warrant: Special appointment to H.I.H. Prince Higashi Fushimi. Telephone: No. 462 Regent, London. Telegraphic Address: " MiddagroTid, London." Bankers: Barclay & Co., Ltd.

McVITIE & PRICE, Ltd., Biscuit Manufacturers, The St. Andrew Biscuit Works, Edinburgh, the Edinburgh Biscuit Works, Willesden, London. Hours of Business: Usual. Established in 1839. Incorporated as a Private Limited Company. Specialities: Biscuits, Cakes, and Scottish specialities, notably Digestive Biscuits, Oatcakes and Shortbread. Have patented numerous inventions in machinery, ovens, &c. Connection: United Kingdom, Foreign, Colonial. Royal Warrants: To H.M. King George V., His late Majesty King Edward, Prince Ferdinand D'Este of Austria, Prince George of Prussia.- Held a Warrant to the late Duchess of Teck. Telegraphic Addresses: " Biscuit, Edinburgh "; " Biscutate, London." Bankers: National Bank of Scotland, Ltd.

MacWHINNIE, JOHN, Carpet Merchant, 33A, Gordon Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established in 1892 by John MacWhinnie. Present Principals: John MacWhinnie and William S. Farmer. Specialities: Oriental Carpets and Rugs, imported direct and selling to the trade. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 7022w Central, Glasgow. Telegraphic Address: " Levantine, Glasgow." Bankers: Bank of Scotland (London).

MADDOCK (JOHN) & SONS, LIMITED, Manufacturers of Earthenware, Burslem, Stoke-on-Trent. Hours of Business: Usual. Established in 1830. Partnership Successions: (1) John Maddock & Son; (2) John Maddock & Sons. Incorporated as a Limited Company in 1896. Directors: James Maddock, J.P. (Chairman), John Francis Maddock, J.P., Arthur Henry Maddock, Robert John Maddock. One of the oldest firms in the trade. Premises: Two very extensive Factories, Newcastle Street Pottery (Registered Offices) and Dale Hall Pottery, equipped with up-todate appliances. Staff: 900. Branches: London, 7, Ely Place, E.C.; Paris, 3, Cite Trevise; New York, 53, Barclay Street; Toronto, 24, Wellington Street West; Sydney, 82, Pitt Street. Specialities: High-class Earthenware, Royal Vitreous and Vitrified Porcelain; Placing Goods, for Earthenware Manufacture, termed Stilts and Spurs. Patents: Numerous. Award: Gold Medal, St. Louis Exhibition, 1904. Connection: World-. wide. Telephones: No. 307 Central (Dale Hall Pottery); No. 308 (Newcastle Street Pottery). Telegraphic Address: " Maddocks, Burslem." Bankers: Man chester and Liverpool District Bank ing Co., Ltd. Mr. James Maddock has been twice Mayor of Burslem.

MAENOFFEREN SLATE QUARRY CO., Ltd., Manufacturers of Roofing Slates, Portmadoc, North Wales. Registered Office: 57, Moorgate Street, London, E.C. Established in 1861 by Sir William Fother gill Cooke and others. Incorporated as a Company in 1861. Directors: C. .L. A. Skinner (Chairman), W. Whitaker Thompson, Ald. L.C.C., J. Stuart Homer, C. de J. Andrewes. Resident Engineer and Business Manager: E. Andrewes, A. M. I. C. E., F. G. S. (North Wales). Secre tary: E. C. Price, F.C.A. (London). The Company was formed to work valuable slate deposits in the well known Old Vein in the Festiniog district. Speciality: Best quality Roofing Slates, Best Old Vein Slates, carefully selected. Connection: United Kingdom, Germany, Denmark, Australia, Cape, Argentina. Telephones: No. 1474 London Wall; No. 34 Portmadoc. Telegraphic Addresses: " Maenofferen, Portmadoc "; " Excerpt, London."

MAGUIRE, MILLER & CO., Match Manufacturers, Lightbody Street, Liverpool. Hours of Business: Usual. Present , Principals: Robert W. Maguire, Richard T. Maguire, Alexander H. Maguire, and D. P. Maguire. Speciality: Matches. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 7493 Central, Liverpool. Telegraphic Address: " Friction, Liverpool."

MAHLER, SICHEL & CO., Worsted and Mohair Yarns and Wool Merchants, Bradford, Yorks. Hours of Business: 9 a.m. to 7 p.m.; Established in 1878 by H. Mahler, E. Sichel and J. P. Sichel (retired 1903), as Successors to Aders, Preyer & Co., founded in 1830. Present Principals: Hermann Mahler and Edward Sichel. Specialities: Worsted, Mohair and Alpaca Yarns, Wool Tops, Noils, Shoddies, &c. Connection: Foreign and Colonial. Telephones: Nos. 292 and 797 Bradford. Telegraphic Address: " Emmess, Bradford." Code: A B C and Private. Mr. H. Mahler is President of the Yarn Section of the Chamber cf Commerce.

MAIER, S., Wholesale and Manufacturing Stationers, Pilot House, 9 and 10, Mallow Street, City Road, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1884 by Samuel Maier, the present principal. Premiks: Covering about 7000 square feet. Staff: Twelve. Specialities: " Pilot," " Radiant " and " Facilo " Letter Files, " Clampex " and other well-known Letter Filing Devices; all requisites for office use. Also Agents for Specialities for Cigar Manufacturers, High Class Labels, Rings, Cigar Moulds and Cigar Makers' Tools. Connection: United Kingdom, Colonies, South America and China. Telephone: No. 2176 Central, London. Telegraphic Address: " Piloting, London." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. Mr. Maier is a member of the Institute of Printers and Kindred Trades of the British Empire.

MAIGNEN'S " FILTRE-RAPIDE " AND " ANTI CALCAIRE CO., Ltd., Filter Makers for all requirements and Water Softening Apparatus Makers, 15, Great Marlborough Street, London, W. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1880 by P. A. Maignen. Incorporated as a Limited Company in 1883. Directors: F. M. Hawkins, M.D. (Chairman), J. J. Kelly. Secretary: A. Mouland. Business: Manufacturers of Filters for all requirements and Water Softening Apparatus. Patents: Maignen's " Filtre Rapide," and Maignen's Water Softening Process. Awards: Numerous at leading Exhibitions. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4088 Gerrard, London. Telegraphic Address: " Filtre Rapide, Reg, London."

MAJOR BROTHERS, Pea and Potato Salesmen and Farmers, 14, 15, Great Northern Potato Market, King's Cross, London. N. Hours of Business: 6 a.m. to 6 p.m. Established in 1892 by J. J. Major,George Major, Robert Major (d.), Thos ajor, Thos. Healey (retired). Present Principals: G. and T. Major. Staff: Average seventy. Specialities: Potatoes and Peas. Trade-mark: " Majo." Connection: United Kingdom chiefly, also Foreign. Telephone: No. 2777 North.

MAJOR & CO., Ltd., Chemical Manufacturers, Hull; also at Wolverhampton, and Chesterton (Staffs.). Hours of Business: 9 a.m. to 6 p.m. Established in 1847 by J. C. Major. Incorporated as a Limited Company in 1896. Directors: J. Lewis Major (Chairman and Managing Director), W. T. Cox, H. E. Hanson, J. T. Pilling, W. H. Wellsted. Clerical and Laboratory staff, fifty; workmen, 175. Specialities: Coal Tar Products, Soft Soap, Turpentine Substitute, Wood Preservatives, &c. Patents: Several important inventions. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 4400 and 4401 (National and Corporation) Hull; No. 144 (National) Wolverhampton; No. 200 (National) Chesterton. Telegraphic Addresses: " Major," Hull and Wolverhampton; " Phenol, Chesterton." Bankers: Union of London and Smiths Bank, Ltd.

MAJOR & FIELD, Wharfingers, Bonded Warehousekeepers and Licensed Lightermen, Red Lion and Three Cranes Wharf, Upper Thames Street, London, E.C. Hours of Business: 8 a.m. to 4 p.m. Established in 1853 by John Kearns, William Tuxford and Charles Messenger Major, as Kearns, Tuxford & Major. Hamilton Field joined later. On the retirement of John Kearns in 1867, the style was altered to Major & Field. Present Principals: Mark B. F. Major and Charles H. F. Major (sons of C. M. Major (d.)). Staff: Eighty to ninety, also casual labour. Business: All classes of Colonial and Foreign Merchandise landed, worked and warehoused or lightered, including Tea, Coffee, Cocoa, Rubber and Metals. Coffee Husking Mill, Ore Crushing and Sampling. Telephones: Nos. 713 and 714 Bank, London. Telegraphic Address: " Custodian, Cannon, London." Bankers: Glyn, Mills, Currie & Co.; Union of London and Smiths Bank, Ltd.

MAJOR, H. J. & C., Ltd., Brick and Tile Manufacturers, The Patent Tile Works, Bridgwater. Offices: 12, West Quay, Bridgwater. Hours of Business: Works, 6 a.m. to 6 p.m.; Saturdays, 6 a.m. to 2 p.m.; Offices, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in the seventeenth century by Edward Sealy. Partnership Successions: (1) Sealy & Sons; (2) Edward Sealy, John Sealy; (3) H. J. & C. Major, 1863. Incorporated as a Limited Company in 1886. Directors: Edwin Brown, J.P., Hy. J. Major, J.P. Premises cover eighty acres. Business: Manufacture of Major's Patent Interlocking Roofing Tiles, Ridge Tiles, Bricks and Tiles of all descriptions. Scouring Bricks, commonly known as Bath Bricks, made by Sealy latter part of eighteenth century. Patents: For Roofing Tiles. Awards: For Roofing Tiles, Paris, 1900; Health Exhibition, London, 1884; International Exhibition, London, 1885; Franco-British Exhibition, London, 1908; Imperial International Exhibition, London, 1909. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 19, Bridgwater. Bankers: Fox, Fowler & Co. (Bridgwater).

MAKIN, J. & J., Ltd., Paper Makers, Wallhead Mills, Rochdale. Hours of Business: 6 a.m. to 6 p.m. (works); 9 a.m. to 6 p.m. (office). Established in 1887 by James Makin and John Makin. .Incorporated in 1901. Directors: James Makin (Chairman and Managing Director), Maria Makin, Alfred Makin. Premises: Extensive mills at Rochdale, • and mill at Disley, Cheshire, trading under style of J. Makin & Son, Ltd. Branches: Warehouses, 20, Mount Street, Manchester, and 79, Queen Victoria Street, London; 57 and 58, Inter national Exchange, Birmingham. Staff: Total, 600. Specialities: Tinfoil Papers, Art Papers and Boards; also all kinds of Paste Boards, Printings, and Coated Papers. Connection: United Kingdom, Foreign, Colonial. Representatives in all principal countries. Telephones: No. 13 Disley; No. 142 Rochdale; Nos. 3365 and 3731 Manchester; No. 3464 Birmingham. Telegraphic Addresses: " Makin, Disley "; " Tinfoil," Rochdale and Manchester. Code: A B C (4th and 5th Editions). Bankers: Union Bank of Manchester, Ltd. (50, Swan Street, Manchester).

MAKINSON, E. & W. G., Gold Thread Manufacturers, Ingot Street, Wellfield Road, Preston, Lancashire. Hours of Business: 6.30 a.m. to 6 p.m. Present Principal: W. G. Makinson. Business: The Manufacture of Gold Plate and Gold Thread as used by Cotton Cloth Manufacturers in the Headings of Cloth. Are also Coloured Yarn Merchants and Dyers, Winders, &c., for all descriptions of Coloured Yarns. Telephone: No. 122. Telegraphic Address: " Gold, Preston." Bankers: Manchester and County Bank, Ltd.

MALCOLM, OGILVIE & CO., Ltd., Jute Spinners and Manufacturers, Constable Works, Dura Street, Dundee. Hours of Business: Usual. Incorporated as a Limited Company. Branches: Dundee, 1, Royal Exchange Place; Kirkcaldy, Swan Road; London, 36, Mark Lane, E.C.; Leeds, 97, Albion Street; Kidderminster, Bank Buildings. Business: Spinners of Medium and Fine Yarns and Twists, Manufacturers of Jute Hessians and Paddings and Linoleum Foundations. _ Telephone: No. 334 Dundee. Telegraphic Address: " Moco, Dundee." Code: A B C (5th Edition). Bankers: Royal Bank of Scotland.

MALCOMESS, SUHR & CO., Ltd., General Merchants, Moorgate Station Chambers, Moorfields, London, E.C. Representatives of Malcomess & Co., Ltd., East London, King William's Town, Durban and other places in South Africa. Established in 1904. Incorporated as a Limited Company. Business: General Merchants. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 597 London Wall. Telegraphic Address: " Suhrie, London." Codes: A B C (5th Edition), Meyer's International, and Private.

MALLINSON (GEORGE) & SONS, Manufacturing Chemists and Tar Distillers, Gawthorpe Green, Kirkheaton, near Huddersfield. Hours of Business: Usual. Established in '1839 by George Mallinson, who was born in 1785, died in 1863, was a cloth manufacturer and dyer before starting the chemical trade. Present Principals: Grandsons of founder. Business: Manufacture Chemicals used in the Dyeing and Manufacturing Trade; also products from the Distillation of Tar. Connection: United Kingdom, Export.

MANCHESTER BILLPOSTING CO., Ltd. (THE), 36, Peter Street, Manchester. Established in 1838 by Joseph Schofield Crookes, succeeded by Emma Crookes and Joseph Grime. Incorporated as a Limited Company, 1898. Directors: Walter Hill (Chairman), R. Clayton, T. Clayton, W. Scott, J. Hill. Managing Director: J. C. Grime, F.I.S. A. Secretary: F. Sutton, F.C.I.S. 1,000 Billposting Stations. Staff: 109. Specialities: Bill-posting, Poster Designing, Printing, Distributing Handbills, Sandwich men, Sze. Are the owners of the North Manchester Billposting Co., Ltd.; Gorton, Openshaw, Bradford;' and East Manchester Billposting Co., Ltd.; Failsworth, Moston Woodhouses, and District Billposting Co.; South Manchester Billposting Co., Ltd.; Lancashire Billposting Co., Ltd.; Derbyshire Co., New Mills; Chapple & Co., Ltd.; City and Salford Billposting Co., Ltd.; Star Billposting Co.; Failsworth Billposting Co., Ltd.; High Peak Billposting Co. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 1939 and 1940 Central, Manchester. Telegraphic Address: " Hoardings, Manchester."

MANCHESTER FIBRINE CO., Ltd., Power and Proofing Specialities, Eccles Mill, Eccles, Manchester; 78, King Street, Manchester; and Wollingboro', North Hants. Hours of Business: 8 a.m. to 8 p.m. Incorporated as a Limited Company in 1911. Managing Director•: William Hewison. Premises: Consist of two works, one central store and nine distributing centres. Branches: Glasgow, Boston (-U.S.), Sydney (N.S.W.), Brisbane, Johannesburg, Rio, Christchurch (N.Z.), Invercargill (N.Z.), and Bombay. Business: Specialists in Research processes, Power and Proofing. Proprietors of " Fibrin," for Leather, Cotton and Hemp; " Invincible " Jointing for Super-heat, High-pressures- and all conditions. Connection: Home, Colonial and Foreign. Telephones: No. 327 Eccles (Works and Offices); No. 2109 Central, Manchester (King Street). Telegraphic and Cable Address: " Fibrin, Eccles." Code: A B C (5th Edition). Bankers: Parr's Bank, Ltd., Eccles.

MANCHESTER & LIVERPOOL DISTRICT BANKING CO., Ltd. (THE), 27, Spring Gardens, Manchester. Hours of Business: 9.30 a.m. to 3 p.m.; Tuesdays, 9.30 a.m. to 4 p.m.; Saturdays, 9.30 a.m. to 12 noon. Established in 1829. Incorporated as a Limited Company. Chairman: Sir Edward Donner, Bart. Vice-Chairman: E. Tootal Broadhurst. Managing Directors: P. J. Ramsay and A. A. G. Tulloch. Branches: 208. Business: Transact all the usual Banking operations. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4771 (City), Manchester. Telegraphic Address: District Bank (Manchester).

MANDER BROTHERS, Varnish, Colour and Printing Ink Manufacturers, Wolverhampton. Hours of Business: 9 a.m. to 6 p.m. Established prior to 1803 by Charles Mander, who was succeeded by his sons, Charles Benjamin Mander and Samuel Small Mander. Charles B. Mander was succeeded by his sons Charles Tertius and Neville Hanbury; and Samuel S. Mander by his sons Samuel Theodore and Benjamin Howard. Present Principals: Charles Tertius Mander, Neville Hanbury Mander, Geoffrey Le Mesurier Mander, Charles Arthur Mander, Gerald Poynton Mander. One of the most widely known firms in the Varnish and Colour Trades. Branches: Berlin, Vienna, Milan, Montreal; also Agencies throughout the world. Connection: United Kingdom, Foreign, Colonial. Telephones: /s7o. 601 Wolverhampton; No. 2786 Gerrard (London). Telegraphic Address: "Mander," Wolverhampton and London. Bankers: National Provincial Bank of England, Ltd. The present head of the firm has been created a baronet and is a Deputy Lieutenant of the County of Stafford; has been High Sheriff of the County; was Mayor of Wolverhampton four years in succession; Alderman of the Borough, and J.P. for the County and Borough.

MANFIELD & SONS, Boot Manufacturers, Northampton. Hours of Business: 9 a.m. to 6 p.m. Established in 1844 by Sir Philip Manfield (d.). Present Principals: Harry Manfield, M.P., J.P., C.A., James Manfield, J.P., C.C. (sons). Premises: Cover four acres. Staff: About 1700. Branches: Seventy retail. Specialities: Boots suitable for all occasions. Connection: United Kingdom, Foreign, Continental. Telephone: No. 2 Northampton. Telegraphic Address " Manfield, Northampton." Bankers: Northamptonshire Union Bank, Ltd.

MANGANESE BRONZE & BRASS CO., Ltd. (THE), St. George's Wharf, Deptford, S.E.; and St. David's Wharf, West Ferry Road, London, E.; Office, Caxton House, Westminster, S.W . Hours of Business: Usual work hours. Established in 1882 by the late P. M. Parsons. Incorporated as a Limited Company in 1882. Chairman and Managing Director: P. R. Parsons. Premises: Foundry and Rolling Mills at St. George's Wharf, Deptford, covering about one acre, and Foundries, &c., at St. David's Wharf, Millwall, covering about two and a half acres. Specialities: Sole Makers of Parsons' Manganese Bronze (invented by the founder) for Propellers. Electrical, Hydraulic, and other work; Sole Makers of Immadium, Damaxine, Turbadium, and Crotorite, and of Parsons' White Brass in various grades; also Makers of Rods, Tubes, Plates, Sheets, Billets, Forgings, &c. Supply Bronze Propellers to all the leading Navies and Steamship Lines of the world. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4666 Victoria and No. 264 New Cross (two lines). Telegraphic Addresses: London Office, " Parsimonia, London "; Works, " St. George, London." Bankers: National Provincial Bank of England, Ltd.

MANLOVE, ALLIOTT & CO., Ltd., Engineers, Colonial and General, Bloomsgrove Works, Nottingham. Hours of Business: Usual. Established in 1837 by Edward Manlove and Alexandra Alliott. Incorporated as a Limited Company in 1886. Directors: John McClure Caldwell Paton (Managing Director), Jesse Hind and W. B. Thorpe. Original Inventors and Patentees of the well-known Centrifugal Machines or Hydro-Extractors. Premises: Cover about seven acres, about four acres under cover. Equipped with up-to-date appliances. Staff: About 400. Branches: London, 41 and 42, Parliament Street, Westniinster, S.W.; Manchester, 23, King Street. Specialities Engines, Boilers, Sugar Machinery, Oil Mill Plant, Power Laundry Plant, Centrifugal Machines, Refuse Destructors and General Engineering Work. Patents: Numerous. Connection: United Kingdom, Foreign and Colonial. Royal Warrants: Special Appointment to H.M. the King. Held Special Appointments to His late Majesty King Edward and to Her late Majesty Queen Victoria. Telephonc8 No. 274 Nottingham; No: 3405 Gerrard, London; No. 1399 Manchester. Telegraphic and Cable Addresses: " Manloves," Nottingham, London and Manchester. Codes: Lieber's, Commercial, A B C (4th and 5th Editions), Al, and Business Telegraph. Bankers: Lonclon City and Midland Bank, Ltd.

MANN BROTHERS (NORWICH), LIMITED, Wholesale and Export Boot and Shoe Manufacturers, Denmark Works, Silver Road, Norwich. Sole Export Agents, Colebrook & Knight, 44, St. Mary Axe, London, E.C. Hours of Business: 8 a.m. to 6.30 p.m. Established in 1882 by Henry Mann. Partnership in 1888, Harry James Mann and Fred Mann. Incorporated as a Limited Ccmpany, July 1, 1913. Managing Director: Fred Mann. Premises: Have a frontage on Silver Road of 88 feet. Factory erected in 1906, equipped with modern appliances. Specialities: Infants', Boys', and Girls' Boots and Shoes. Connection: Shippers to all parts of the world. Bankers: Barclay & Co., Ltd.

MANN, CROSSMAN & PAULIN, Ltd., Brewers, Albion Brewery, Whitechapel Road, London, E. Incorporated as a Limited Company in 1901. Telephone: No. 4467 Avenue. Telegraphic Address: " Brewhouse, Edo, London."

MANN, EGERTON & CO.. Ltd., Motor Car and Electrical Engineers, 5 and 7, Prince of Wales Road, 21, 23 and 25, King Street, Norwich; 39, Princes Street, Ipswich; and 379-381, Euston Road, London, N.W. Hours of Business: Usual Established in 1898 by G. N. C. Mann. Incorporated as a Limited Company in 1905. Directors: G. N. C. Mann (Managing Director), A. C. Shepherd, Captain W. H. B. Long, Captain F. C. U. Vernon. Wentworth, F. W. Doggett, Colonel W. A. Churchman, C. E. Hodges, G. L. Wilford, G. N. Horlick, L. A. C. Cole, H. Edgar Hughes, R. Alston. Claim to own the largest . Motor Car Garage in the Provinces.:Business: Motor Car and Electrical Engineers. Telephones: Nos. 482 (four lines) Norwich; No. 217 (Electrical 2 T 2 Department), Norwich; No. 176 Ipswich; No. 3770 North (four lines), London. Telegraphic Addresses: " Motors, Norwich " (Motor Department); " Installation, Norwich " (Electrical Department); " Installation, Ipswich "; " Manege-car, Eusroad, London." Code: A B C (5th Edition). Bankers: Barclay & Co., Ltd.

MANN (GEORGE) & CO., Ltd., Lithographic Printing Machinery Makers, Henry Street, Gray's Inn Road, London, W.C.; Works, Leeds. Hours of Business 9 a.m. to 6 p.m. Established in 1870. Incorporated as a Limited Company in 1903. Premises: Extensive Works, covering 6000 square yards, equipped with up-to-date appliances. Staff: 600. Branches: Withy Grove, Manchester. Specialities: Lithographic Printing Machinery. Make a special feature of Rotary Type for printing on either paper or tin. Patents: Rotary Offset Machine, Single and Two Colour. Rotary Tin Printing Machine. Award: Grand Prix, Turin, 1911. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government and to Colonial Governments. Telephones: No. 502 Central, Leeds (Private Exchange); No. 7781 Central, London. Telegraphic Addresses: " Mann, Leeds "; " Lithoman, London." Codes: A B C (5th Edition), Western Union and Private.

MANN (LUDOVIC) & CO., Insurance and Re-Insurance Brokers, Underwriters and Managers and Claim Adjusters, 90-91, Queen Street-, London, E.C.; 144, St. Vincent Street, Glasgow, &c. Managers for Scotland (through the Glasgow Office) of several leading syndicates of Lloyd's Underwriters and Insurance Companies. Hours of Business: Usual. Established in 1815 by Henry Paul; continued by (1) Andrew Harvie, 1842; (2) John Mann, 1848 (d. 1910). Present Principals: Ludovic MacLellan Mann and John Murray Ballantyne, assisted by William 1VIcG. Bennett and T. Norman Frizzell. The Insurance Section of the business in 1906 was separated from the Accountancy Section. Business: Fire, Life, Marine, and all Accident Insurances effected. Risks revised, surveyed, and reported upon, and specification drawn out. Claim to be the Inventors and Pioneers of the new form of Profits and other Insurances. Connection: Home, Colonial, and Foreign. Telephone: No. 8538 Bank, London; Nos. 2044 and 2045 Central, Glasgow. Telegraphic Addresses: " Asurrnann, London "; " Premium, Glasgow."

MANN, T. E., & CO., Ltd., Emery, Glass, Slag, and Flint Grinders, East London Emery and Glass Mills,. Kelland Road, Plaistow, London, E. Hours of Business: 9 a.m. to 6 p.m. (Office); 6 a.m. to 9 p.m. (Works). Established in 1863 by Thomas Edward Mann. Incorporated as a Limited Company in 1912. Directors Martin John Meyerotte (Chairman), Egbert Alexander Hempel, Bernard Theodore Hempel, and Christopher Harry Lake. Claim to be one of the oldest concerns in this country engaged in grinding and crushing Emery, Glass, Slag, &c. Premises: Extensive works, equipped with the latest improvements in crushing, grinding and milling machines. Branch: Abbey Street, Plaistow, E. Specialities: Glass Papers, Emery Cloths, Knife Polish, and Polishing Powders, Disinfectants, &c. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government and the _ principal English Railway Companies. Telephone: No. 1121 East, London. Bankers: London County and Westminster Bank, Ltd.

MANNERS, COLE & CO., Ship Brokers, &c., 4, Sea View, Blyth, Northumberland, and Custom House Buildings, Newcastleon-Tyne. Hours of Business: 8.30 a.m. to 7 p.m.; Saturdays, close at 4 p.m. Established in 1876 by R. L. Manners and J. S. Cole. Joined in 1907 by John Manners (son of R. L. Manners). Present Principal: R. L. Manners, J. S. Cole and John Manners. Business: Ship Brokers, Steam Tug Owners, Bunkering Agents and Colliery Agents. Connection: British and Foreign. Telephones: No. 55 (Office); No. 55A (after Office Hours), Blyth. Telegraphic Address: " Manners, Blyth." Mr. R. L. Manners is Vice-Consul for The German Empire and Mr. John Manners is Vice-Consul for Sweden.

MANNING, WARDLE & CO., Ltd., Locomotive Engineers, Boyne Engine Works, Leeds. Hours of Business: Works, 6 a.m. to 5.30 p.m.; Offices, 9 a.m. to 5.30 p.m. Established in 1858 by John Manning, C. W. Wardle, and A. Campbell; joined in 1874 by E. Wardle, principal from 1888 to 1905. Incorporated as a Limited Company in 1905. Directors: Gea. Bean (Chairman), J. T. Middleton, A. Harrison Smith, Edwin Wardle, H. W. D. Fielding. Secretary: Frederick Smith. Premises cover about five and a half acres constructed on land purchased from Lord Boyne and named after him. Stall: Thirty. Speciality: Locomotive Engines Patent: ] saacson's Link Motion. Awards: Prizo Medals for Locomotive Engines. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 514 Leeds. Telegraphic cr4 Cable Address: " Manning, Leeds." Code: A B C (4th and 5th Editions). Bankers: National Provincial Bank of England, Ltd.

MANOD SLATE QUARRIES, Ltd., Slate and Slab Quarries, Blaenau-Festiniog, North Wales. Shipping Wharf: Portmadoc. Hours of Business: Usual. Established in 1804 by the Bwlch-ySlater Quarry Co. Incorporated as a Limited Company. Chairman: H. F. Brown. Managing Director: Richard Bowton. One of the oldest firms in the trade. Speciality: Slates and Slabs. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 4 Blaenau-Festiniog; No. 20 Portmadoc. Telegraphic Address: " Bowton, Portmadoc." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd., Chester.

MANSFIELD SHOE CO., Ltd., Shoe Manufacturers. Head Offices: Radford Street, Mansfield, Notts. Hours of Business Office, 9 a.m. to 6 p.m. Established in 1868 by George A. Royce and John J. Gascoine. Incorporated as a Limited Company in 1875 as Royce, Gascoine & Co., Ltd. Present Company incorporated in 1900. Directors: Geo. A. Royce (Chairman and Managing Director), Harold Royce, Franke D. Mellors, Wm. A. Royce, and Bernard Royce. Claim to be one of the earliest firms in Leicester to make Machine-made Boots on the handsewn principle. Premises: Three factories in Mansfield with an approximate weekly output of 9000 pairs. Staff: About 400. Specialities: All classes of Sporting Goods, House Shoes and Slippers. One factory devoted to Glace Kid Ladies' Walking Boots. Connection: United Kingdom, Foreign, Colonial. Wholesale and Export. Telephone: No. 82 Mansfield. Telegraphic Address: " Shoes, Mansfield." Bankers: Union of London and Smiths Bank, Ltd.

MANSFIELD, W., & CO., Consulting Engineers and Well Boring Engineers, Creewood Buildings, Brunswick Street, Liverpool. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1900 by W. Mansfield, the present principal. Premises: Extensive. Branches: Yenangyat, Promo and Eastern Boronga. Business: Consulting Engineers for many important irrigation projects. Pioneers of Long Staple Cotton Growing in Burma. Owners of Oil and Mineral properties; Well Boring Engineers. Patent: Mansfield's Automatic Water and Oil Finders. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1392 Central, Liverpool. Telegraphic Address: " Mantles, Liverpool." Codes A B C, Engineering and Private. Bankers: National Provincial Bank of England, Ltd. Mr. W. Mansfield is a member of several Engineering and other Societies. He is interested in Educational questions and has travelled throughout Europe, Asia, and Africa.

MANUFACTURERS' AGENCY, Ltd. (THE), Dry Goods Agents in the Colonies for Manufacturers. Registered Office: 6, Portland Street, Manchester. Hours of Business: Usual. Incorporated as a Limited Company in 1900. Branches: Warehouses and offices, Melbourne, Sydney, Brisbane, Adelaide, Perth (Australia), Hobart (Tasmania), Wellington (New Zealand), Montreal, Halifax (Canada), Victoria (B.C.), Capetown, Johannesburg and Durban (South Africa). Business: Dry Goods Agents in the Colonies for Manufacturers. Connection: United Kingdom and Colonial. Telephone: No. 5234 City, Manchester. Telegraphic Address: " Hemisphere, Manchester." Codes: Western Union, A B C, Lieber's, &c.

MAPLE & CO., Ltd., Cabinet Makers, Upholsterers, Carpet Factors and Importers, Decorators, and General Furnishing Warehousemen, 141 to 150, Tottenham Court Road, London, W.; Euston Road, N.W.; Grafton Street, W.C.; Gower Street, W.C. Factories: Beaumont Place, W.C.; Midford Place, W.; Stanhope Street, William Street, Camden Street, Osnaburgh Street, and Highgate Road, N.W. Branches: Paris (Rue Boudreau and Rue de la Jonquiere), Carlos Pellegrini, Buenos Aires, and Smyrna. - Telephone: No. 7000 Gerrard. Telegraphic Address: " Maple, London."

MAPPIN & WEBB Ltd., Jewellers, Goldsmiths, Silversmiths, and Cutlers, 158-162, Oxford Street, W.; 220, Regent Street, W.; 2, Queen Victoria Street, E.C., London; The Royal Works, Sheffield; and Winsley Works, London. Hours of Business: (London) 9 a.m. to 6.30 p.m. The business of Mappin B: others, which eventually became incorporated with Mappin & Webb, Limi ted, was established in 1810. In 1860, John Newton Mappin, one of the partners of Mappin Brothers, left that firm, and, together with the late Mr. Webb, founded the firm of Mappin & Webb. In 1898, for private reasons, the business of Mappin & Webb was converted into a Limited Liability Company, no shares being offered to the public; and in 1902 the businesses of Mappin & Webb, Limited, and Mappin Brothers were amalgamated. Present Company was formed in December, 1908, to take over and further develop the business of Mappin & Webb, Limited. Connection: United Kingdom, Foreign, Colonial. Royal Warrants: Silversmiths to His late Majesty King Edward, Her late Majesty Queen Victoria, and to Their Majesties the Kings of Italy, Spain, and Roumania, the King and Queen of Portugal, the Shah of Persia, the Emperor of Japan, the Emperor of Russia, and the King of Siam. Telephones: (Oxford Street), No. 820 Gerrard and No. 7870 Central; (City), No. 757 Bank; (Regent Street), No. 3959 Gerrard; (Sheffield), No. 177. Telegraphic and Cable Addresses: "Mappin, London " (for Oxford Street); "Mappin, Poultry, London "; " Mappin, Regent Street, Lon don "; " Mapwebb, Sheffield." Bankers: Lloyds Bank Limited (Lombard Street, E.C.); Barclay & Co., Ltd. ( 1, Pall Mall East, S.W.); London City & Midland Bank, Ltd. (196, Oxford Street, W.).

MARBELLA IRON ORE CO., Ltd. (THE), Miners, 78, Queen Victoria Street, London, E.C., and Marbella, Provincia de Malaga, Spain. Hours of Business: Usual. Incorporated as a Limited Company in 1871. Directors: Charles Duncan Royds (Chairman), Robert Henry Hamilton and Alfred Baron Bosher. Manager and Secretary: Daniel George Deacon. Business: Iron Ore Miners. Telephone: No. 13148 Central, London. Telegraphic Address: "Marbella, London." Cable Address: " Birkinshaw, Marbella." Code: A B C (5th Edition). Bankers: British Linen Bank (London).

MARCONI INTERNATIONAL MARINE COMMUNICATION CO. (THE), Ltd., Marconi House, Strand, London, W.C. In corporated as a Limited Company in 1900. Directors: Godfrey C. Isaacs, (Managing Director), Major S. Flood-Page, Guglielmo Marconi, LL.D., D.Sc., H. S. Saunders, Alfonso Marconi, Captain H. Riall Sankey, R.E., Maurice Travailleur and Colonel A. Thys. Secretary: Henry W. Allen, F.C.I.S. Business: The Company was formed for the purpose of working throughout the world, except in the United States of America, Hawaii, Chili, and Colonies or Dependencies of those States, an exclusive licence for all maritime purposes granted by Marconi's Wireless Telegraph Co., Ltd. In Great Britain and Italy the licence is limited to maritime, mercantile, and yachting purposes, and does not extend elsewhere to vessels forming part of the Navy of Great Britain or of Italy. Affiliated Companies have been incorporated in France, Spain; Belgium, the United States, Canada, and the Argentine, to establish the system in those countries. Telephone: No. 8710 City (ten lines). Telegraphic Address: " Expanse, Cable, London." Bankers: London County and Westminster Bank, Ltd.

MARCONI'S WIRELESS TELEGRAPH CO., Ltd., Marconi House, Strand, London, W.C. Works: Hall Street, Chelmsford. Incorporated as a Limited Company in 1897, as the Wireless Telegraph and Signal (Jo., Ltd. name changed in 1900. Directors: Godfrey C. Isaacs (Managing Director), G. Marconi, LL.D., D.Sc. (Chairman), Major S. Flood-Page, H. S. Saunders, Samuel Geoghegan, M.I.M.E.. M.I.C.E.I., Captain H. Riall Sankey, R.E., Alfonso Marconi, Colonel Albert Thys, and Maurice Travaillour. Secretary: H. W. Allen, F.C.I.S. Business: Company holds over 900 patents, chiefly for Wireless Telegraphic Inventions and Instruments. The Company manufactures Wireless Telegraph Apparatus, and also undertakes the construction and erection of Wireless Telegraph Stations. Telephone: No. 8710 City (ten lines). Telegraphic Address: " Expanse, Cabe, London." Bankers: London County and Westminster Bank, Ltd.

MARDY TINPLATE CO., Ltd. (THE), Tinplate, Blackplate and Terneplato Manufacturers, Gorseinon, Glam. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1910. Directors: Major D.. Lewis, J.P. (Chairman), W. R. Lewis, D. Richards, Thomas Lewis, David Jones and Rees Harries. Business: Tinplates, Blackplates and Terneplates. Telephone: No. 23 Gorseinon. Telegraphic Address: " Mardy, Gorseinon." Major D. Lewis has been High .Sheriff of Glamorgan and is a County Justice of the Peace.

MARES (JOHN), Ltd., Wholesale Tailors, Woollen Merchants and Makers of Weatherproof Overwear. Offices and Warehouse: New Street, Basingstoke. Factories: New Street,- Windover Street, Flaxfield, Basing Road. Incorporated as a Limited Company. Telegraphic Address: "Mares, Basingstoke." Code: A B C (5th Edition ).

MARGETSON & CO., Ltd., Fruit Importers and Salesmen, 30, James Street, Covent Garden, and 9 and 10, Botolph Lane, London, E.C. Hours of Business: Tuesdays, Thursdays, and Saturdays, 4.30 a.m. to 5 p.m.; Mondays, Wednesdays, and Fridays, 6 a.m. to 6.30 p.m. Established in 1899. Incorporated as a Limited Company in the same year. Directors: H. W. Hollis (Chairman), L. A. Johnson, and J. E. Ralph (Directors). Secretary: O. J. Ivens. Premises: Saleroom and Offices, and large Warehouses in James Street. Staff: Twenty-nine. Specialities: Importation of Produce from the Canary Islands, Spain, France, Egypt, Portugal, Azores and Jamaica, and the Receiving of English grown Fruit and Produce. Telephones: No. 5547 Gerrard, London, and 3386 Avenue. Telegraphic Address: " Frutero," London. Bankers: Lloyds Bank Limited (Law Courts Branch).

MARGETTS & CO., Ltd., Jam and Marmalade Manufacturers, Dalston, London, N.E. Hours of Business: 9 a.m. to 6 p.m. Established thirty-four years ago by James Margetts, the present Managing Director. Incorporated as a Limited Company in 1894. Directors: James Margetts (Managing Director), Allen Margetts (Chairman), and T. J. Wigmore. Premises: Cover five-eighths of an acre. Specialities: High-class Jams, Marmalade, Table Jellies and Mincemeat. Connection: United Kingdom. Telephone: No. 1892 Dalston, London. Telegraphic Address: " Jaminites, Kinland, London." Bankers: London County and Westminster Bank, Ltd.

MARINE & GENERAL MUTUAL LIFE ASSURANCE SOCIETY. Head Office: 14, Leadenhall Street, London, E.C. Hours of Business: Usual. Established in 1852. Directors H. W. Forster, M.P. (Chair man), Arthur Nevile Lubbock and Frank Ritchie (Deputy-Chairmen), the Right Hon. Lord Burgh clere, Hon. R. D. Denman, M.P., Sir Frederick Green, Sir Francis W. Maclean, K.C.I.E., K.C., the Right Hon. Sir Henry William Primrose, K.C. B. , C.S.I., I. S.O., the Right Hon. Lord Rathmore. Actuary and Secretary: Stanley Day, F.I. A. Branches: Birmingham, Bristol, Liverpool, Manchester, Newcastle-on-Tyne, Nottingham, Cardiff and Newport (South Wales), Leeds, Glasgow, Belfast, Dublin. Agencies throughout the Kingdom. Business: Founded on the Mutual principle. Transacts every description of Life and Endowment Assurance, and grants An nuities; undertakes the Insurance of Mariners' and Passengers' Baggage and personal effects. Accumulated Funds £1,978,497.

MARION & CO., Ltd., Manufacturers of Photographic Dry Plates and Papers, &c., 22 and 23, Soho Square, London, W. Factory: Southgate, London, N. Established in 1850 by H. Marion. Incorporated as a Private Limited Company. Specialities: Photographic Dry Plates, Papers, and Mounts; also all kinds of Photo Apparatus, the Publishing of Photographs, Photogravures, Views, Post Cards, &c. Telephone: No. 1230 Regent. Telegraphic Address: " Noiram, Ox, London."

MARKS & CLERK, Patent Agents and Consulting Engineers, 57 and 58, Lincoln's Inn Fields, W.C.; also at 18, Southampton Buildings, Chancery Lane, W.C. Hours o/ Business: 9.30 a.m. to 5.30 p.m. Established in 1887. Present Principals: Sir George Croydon Marks, M.P., A.M.I.C.E., M.I.M.E., Dugald Clerk, D.Sc., F.R.S., M.Inst.C.E., F.C.S., M.I.M.E., Edward Charles Robert Marks, M.I.M.E., A.M.Inst.C.E.; Matthew Atkinson Adam, A.M. Inst. C. E . , M. I. E. E. , B. Sc. . Branches: Birmingham, Manchester, New York, Washington, Chicago, and Berlin. Business: Patents obtained and Inventions investigated and reported upon in all countries and connected with every industry; undertake every des-cription of patent office work and technical consultation. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6330 Holborn. Telegraphic Address: " Marklerk, London." Codes: ABC; A 1; Western Union; Lieber's. Bankers: Lloyds Bank Limited. Members of the firm are authors of many Works on engineering subjects, including Hydraulic Engineering, Gas Engine Design and Construction, Pumping Machinery, Motive Power, Small Arms and Ammunition, &c. Sir G. Croydon Marks is M.P. for the Launceston Division (N.E. Cornwall), is a Knight Bachelor, also a Knight of Saxe-Coburg-Gotha, and a Justice of the Peace.

MARKS (HENRY) & SONS (Branch of International Sponge Importers, Ltd.), Importers and Exporters of Sponges, and Chamois Leather Dressers, 42, 43, 44, and 45, Houndsditch, London, E. Hours of Business: 8.30 a.m. to 7 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established in 1810 by Simon H. Marks. Partnership Successions: (1) Henry Marks (son); (2) Henry Marks and two sons, G. S. Marks and M. Marks in 1870; (3) Henry Marks retired in 1887; two other sons admitted, Charles S. Marks and Herbert B. Marks. Incorporated as a Limited Company as Henry Marks & Sons, Ltd. Capital increased in 1889. Business incorporated with other important houses in the trade under the title of International Sponge Importers, Limited. Managing Directors: George S. Marks (Chairman), Moss Marks, Charles S. Marks, Herbert B. Marks. In 1910 founded 100 years. J. S. Marks of the fourth generation is now engaged in it. Premises: Cover about 25,000 sq. ft. Staff: About 100. Branch: 5, Rue. des Fontaines (3° arr), Paris. Business: The importing of all classes of Sponges of every grade and size from every centre where Sponge fishing is carried on. Also manufacturers of Chamois Leather and imitation Chamois Leather. Awards: Medals, Bahamas, 1867; London, 1883-1884; Amsterdam, 1883; Brussels, 1881, 1888, and 1897; Adelaide, 1887; Melbourne, 1888; Paris, 1889. Connection: At home and abroad. Contractors to H.M. Government, Also to Colonial and Foreign Governments, &c. Telephone: No. 2282 Avenue. Telegraphic and Cable Address: " Sponge, London." Code: A B C (4th Edition). Bankers: National Provincial Bank of England, Ltd.

MARKWALD (HENRY H.) & CO., Import and Export Merchants, 54, Gt. Tower Street, London, E.C.; also at Melbourne, Sydney, Brisbane, Fremantle, and Wellington. Hours of Business: 9 a.m. to 6 p.m. Established in 1890 by Henry Markwald, the Present Principal. Premises: Own Warehouses in Melbourne and Sydney. Staff: About 150 in offices, &c. Business: Importers and Exporters of Goods to and from Australia; Merchants. Telephones: Nos. 6258, 6259 and 2468 Avenue, London. Telegraphic and Cable Address: " Waldvogt, London." Codes: All. Bankers: Colonial Bank of Australia and others.

MARLFIELD EMBROIDERY, Designers of Embroidered Goods, Marlfield, Clonmel, Ireland. Hours of Business: Usual. Established twenty-seven years ago as a Cottage Industry by Mrs. Bagwell, the present principal. Have had the honour of supplying several members of the Royal Family. Premises: Consist of a shop. The work is done in cottages. Specialities: Indian, Old Egyptian and Greek designs worked in flax thread on washing materials, unique work in Chi!. dren's Embroidered Frocks and Smocks, Blouses, Cushion Covers, Table Covers, Aprons, Sachets, &c. Orders taken for work of this description. Awards: Medals, Glasgow, Chicago, Dublin, &c. Connection: United Kingdom, America, South Africa, and several countries in Europe. Telegraphic Address: " Marlfield Industry, Clonmel ."

MARLOW, H., Bedstead Manufacturer, Excelsior Works, Wellington Road, Dudley. Hours of Business: 7 a.m. to 7 p.m. Established in 1875 by Sproston Bros. Present Principal: H. Marlow. Premises: Cover about three acres. London Showrooms, 22, Ely Place, E.C. Stall: 120. Specialities: Artistic Brass and Iron Bedsteads, Cots and Folding Fireguards. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 45 Dudley. Telegraphic Address: " Marlow, Dudley." Bankers: Metropolitan Bank (of England and Wales), Ltd.

MARLOW (JAMES) & CO., Jewellers, 92, Mott Street, Birmingham. Hours of Business:• 9 a.m. to 7 p.m. Established in 1889 by James Marlow and Vincent V. Vaughton (retired 1908). Present Piincipal: James Marlow. Premises: Originally at 4, Warstone Lane, removed in 1908 to Mott Street. Staff: Twenty-five to thirty. Specialities: 9-ct. and 15-ct. Brooches, Bracelets, Pins and Pendants. Special lines for the Colonies. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 6999 Central, Birmingham. Bankers: London City and Midland Bank, Ltd. Mr. Marlow is interested in local Cricket, Bowling, &c.

MARPLE & GILLOTT, Ltd., Iron, Steel, Metal and Machinery Merchants. Head Office: Coronation Buildings, Attercliffe Road, Sheffield. Hours of Business: 9 a.m. to .6 p.m. Established about 1882 by George Smith Marple and Richard Gillott, joined by John Gillott, Wilfred Gillott, and Joseph Gillott (sons). Incorporated as a Limited Company. Directors: George Smith Marple (Managing Director & Chairman), John Gillott, Wilfred Gillott and Joseph Gillott (Secretary). Staff: About 500. Branches: Sheffield, King's Chambers, Angel Street and Stevenson Road, Attercliffe; Gateshead, St. James Sidings, St. James Road; Blaydonon-Tyne, Blaydon Sidings; Liskard (Cornwall); Birmingham, Newton Chambers, Cannon Street; Woolwich, Suffrance Wharf. Business: Dismantling of Collieries, Engineering Works, &c.; Dealers in Iron and Steel, Scrap Metals, Rubber, Coal and Coke; Merchants in New, Second-hand and Defective Rails with all accessories; Buyers and Sellers of old and second-hand Machinery, Plant, &c., Waggons, Sleepers, &c. Handle a large turnover nearly reaching seven figures. Connection: United Kingdom (chiefly), fair export and import trade done from the Continent. Telephones: Nos. 1242, 1241 and 1013 Trunk, Sheffield; No. 1991 (Rail Department); No. 381 (Coal Department), Sheffield; No. 126 Gateshead; No. 5442 Central, Birmingham. Telegraphic Addresses: " Ferric," Sheffield and London; " Gillott, Gateshead "; " Untiring, Birmingham." Bankers: United Counties Bank, Ltd. Mr. G. S. Marple is interested in Motoring and Cricket, having played for the Derbyshire County Cricket Club, and is a Member of the Committee. The Messrs. Gillott are ardent Golfers.

MARPLES (WILLIAM) & SONS, Ltd., Manufacturers of Tools for all Trades, Hibernia Works, Sheffield. London Office: 15, Ivy Lane, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1828 by William Marples (grandfather of the present Directors); continued by William Marples and his sons, Edwin Henry Marples, Wm. Kent Marples, and Albert Marples. Incorporated in 1898 as a Private Limited Company. Directors: Henry Edgar Marples, Edward Albert Marples, John Kent Marples (sons of Edwin Henry Marples) and Herbert Richardson. Acquired in 1892 the business of John Moseley & Son, Plane Makers, London, established about 150 years ago; and in 1905 purchased the business of Thos. Ibbotson & Co., Edge Tool Makers, Sheffield, established over ninety years ago. Staff: Over 400. Business: Manufacture all kinds of Tools for Carpenters, Engineers, Masons, Plumbers, and other trades. Connection: United Kingdom, Foreign, and Colonial. Telephone: No. 1789 Sheffield. Telegraphic and Cable Address: " Marples, Sheffield." Bankers: Sheffield Banking Co., Ltd.

MARR, DOWNIE & CO., LIMITED, Wholesale Manufacturing Stationers, 57, Ingram 81-.eet, Glasgow. Hours of Business: 8 a.m. to 6 p.m. Established in 1876 by Thomas F. Marr (d. 1897) and James Downie (d. 1907) as Marr, Downie & Co. Joined in 1888 by John A. Downie (d. 1907), brother of James Downie, and in 1897 J. M. Downie (son of James Downie) became partner. Incorporated as a Limited Company in 1899. Chairman and Managing Director: J. M. Downie. Staff: About 250. Specialities: General Manufacturers of all Classes of Stationery, Account Books, &c. Patents: Many registered Watermarks, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 94 (National) Tron; No. 164 (two lines) (P.O.) Bell, Glasgow. Telegraphic Addre.98: " Marr Downie, Glasgow." Bankers: Clydesdale Bank, Ltd. (Glasgow).

MARRATT & ELLIS, Opticians and Spectacle Makers, 63, King William Street, London, E.C. Telephone: No. 2019 City. Mr. George Everest Ellis, F.R.Met.S., is a member of the Common Council of the City of London for the Ward of Candlewick.

MARRINER, SON & NAYLOR, Fancy Yarn, Hosiery and Genappe Yarn Spinners, Greengate Mills, Keighley, Yorks. Hours of Business: 8.30 a.m.- to 5.30 p.m. Established in 1818 by Benjamin Marriner and William Marriner as Worsted Spinners. The mill was run as a Cotton Mill by the late William Marriner, Rowland Watson, Joseph Blakey, John Blakey and Thomas Blakey in 1784. W. Marriner died 1809, business carried on by sons changing from Cotton to Wool. Partnership Successions (1) B. Marriner and W. Marriner, 18181888; (2) Marriner, Son & Naylor, 18881908. Present Principal: Raymond Vincent Marriner, since 1908. One of the oldest firms in the trade. Agencies: Horsefair Street, Leicester (E. Ewen & Son), Castlegate, Nottingham (A. R. Chicken), and Wm. Laidlaw & Sons, Hawick. Specialities: Fancy Yarns, Loops, Ondees, Gimps, Hand Knitting Yarns, Mohairs, Camel Hairs. Telephone: No. 87 Keighley. Telegraphic Address: " Greengate, Keighley." Bankers: Bank of Liverpool, Ltd., Keighley.

MARS (WILLIAM) & SON, Morocco Leather Manufacturers, 59, Grange Walk, Bermondsey Square, London, S.E. Hours of Business: 9 a.m. to 6 p.m. Established in 1830 by William Mars. Present Principal: Walter James Mars (great grandson). One of the oldest firms in the trade. Business: Specialists in the highest class fancy Morocco. Connection: United Kingdom, United States, Paris, Vienna and Offenback o/M, Berlin. Telephone: No. 1840 Central, London. Bankers: London County and Westminc ter Bank, Ltd. (Borough Branch). Mr. Mars is a Liveryman of the Leathersellers Company.

MARSDEN & CO., Ltd., Publishers, Printers and Engravers, Proprietors of " The Textile Mercury," Carr Street, Manchester. Hours of Business: 9 a.m. to 6 p.m. Established in 1889 by Richard Marsden, author of " Cotton Spinning," " Cotton Weaving," &c. Succeeded by Edward E. Marsden as Editor of " The Textile Mercury." Incorporated as a Limited Company in 1894. Directors: Edward E. Marsden (Governing Director) and T. Ll. Marsden. Employees: Over 100. Branches: London, Bradford, and Paris. Business: Publishers of " The Textile Mercury " (one penny weekly). Claimed to be the officially recognise& organ of the employers in the Textile industries. Also of " The Cotton Year Book " (ninth year of issue), and " The Wool Year Book " (sixth year), price 2s. 6d. each net. Connection: United Kingdom,Foreign, Colonial. Telephone: No. 208 (Central), Manchester. Telegraphic Address: " Textile Mercury, Manchester." Bankers: National Provincial Bank of England, Ltd.

MARSDEN (HENRY) & CO., Wholesale Clothiers, 77, Dantzic Street, Manchester. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1866 by Henry Marsden, J.P., joined by James Goodfellow, J.P., the present principals. Specialities: The Sartorial Coat for Ladies and Gentlemen (Registered), Boys' and Men's Clothing. Connection: United Kingdom. Telephone; No. 200 City, Manchester. Telegraphic Address: " Sartorial, Manchester." Bankers: Lloyds Bank Limited. The partners are Justices of the Peace.

MARSDEN (SAMUEL) & SON, Ltd., Bolt and Nut Manufacturers, 9, Altrincham Street, London Road, Manchester. Hours of Business: 0 a.m. to 6 p.m.; Saturdays, 9 a.m. to 12.30 p.m. Established in 1845 by the late Samuel Marsden. Incorporated as a Limited Company in 1898. Directors: Samuel Marsden (Chairman and Managing Director), B. Marsden, F. Pearn, Albert Smith. Premises: Very large works, covering about two acres, and equipped with the latest machinery. Staff: About 400. Specialities: All kinds of Bolts, Nuts, Studs, &c. (Black and Bright). Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2031 Central (two lines), Manchester. Telegraphic Address " Bolts, Manchester." Bankers: Manchester and Liverpool District Banking Co., Ltd. (Head Office, Manchester).

MARSDEN TILES, Ltd., Tile Manufacturers, Fairfield Works, Ducal Works, Burslem, Staffs. Hours of Business: 8 a.m. to 6 p.m. Incorporated as a Limited Company. Manager and Secretary: Harold Moorcroft. Specialities: Glazed Decorated Tiles for Public Buildings, White Glazed Tiles, Floor Tiles, Mosaics and Faience. Have held a prominent position amongst Tile Manufacturers for the past twenty-five years. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Office of Works, India Office, Admiralty. Telephone: No. 376 Burslem. Telegraphic Address: " Tiles, Burslom." Bankers: Manchester and Liverpool District Banking Co., Ltd.

MARSDEN, WILLIAM, Buffalo Hide and Sizing Merchant, Lower Grove Works, Bury New Road, Manchester. Hours of Business: 6 a.m. to 6 p.m. Established in 1865 by William Marsden. Succeeded by Geo. Marsden (son), the present principal. Premises: Factory and Yard cover 2,500 square yards. Stall: About thirty. Specialities: Buffalo Hides for Textile purposes. Connection: United Kingdom, America, and the Continent. Telephone: No. 2918 City, Manchester. Telegraphic Address: "Batavia, Manchester." Code: A B C (5th Edition). Bankers: Lloyds Bank Limited (Manchester).

MARSH BROTHERS & CO., Ltd., High Speed Steel Manufacturers, &c., Ponds Steel Works, Sheffield. Hours of Business: Usual. Established in 1654. Incorporated as a Limited Company in 1907. Directors: Harry Parker Marsh, John Parker Marsh, Harry Evelyn Marsh, John Lockwood Marsh. Branches; London, Berlin, Milan, &ij. Specialities: High Speed Steel and Tool Steel. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 194 Central, Sheffield. Telegraphic Address: " Marsh, Sheffield." Code: A B C (4th and 5th Editions). Bankers: London City and Midland Bank, Ltd.

MARSH, J. & B., Corn, Coal and Seed Merchants, 2, Market Place, and Bucklands Wharf, Kingston-on-Thames; 118, London Road and Railway Station, Norbiton; 32, High Street and Railway Station, Wimbledon; and High Street, Esher. Hours of Business: 8 a.m. to 8 p.m.; Wednesdays, 8 a.m. to 1 p.m.; Saturdays, 8 a.m. to 10 p.m. Established in 1814 by John Marsh. Partnership Successions: (1) W. M. Marsh (nephew); (2) Bedford Marsh, J.P. (nephew of John Marsh); (3) Bedford Marsh, J.P., Joseph Marsh, J.P. (nephews of John Marsh); (4) Bedford Marsh, J.P., Joseph Marsh, J.P., Ernest Marsh, and Alfred Sawer. Present Principals: Ernest Marsh, J.P., Frederick Richard Marsh (grand-nephews of John Marsh), Alfred Sawer. One of the oldest firms in the trade. The business has been carried on at 2, Market Place without a break since 1814. Royal Warrants: To H.M. King George V., His late Majesty King Edward, Her late Majesty Queen Victoria. Telephones: Nos. 1125, 1127 (P.O.), Kingston; No. 112 (P.O.), Wimbledon; No. 24 Esher. Telegraphic Address: " Marsh, Millers, Kingston-on-Thames." Bankers: Parr 's Bank, Ltd.

MARSH, JONES & CRIBB, Ltd., Cabinet makers, Upholsterers; and Decorators. Showrooms: 48, Boar Lane, Leeds; 35, Duke Street, Manchester Square, London, W . Cabinet Works: York Road. Offices: 8, Basinghall Street, Leeds. Hours of Business: 9 a.m. to 6 p.m. Established in 1760 by John Kendal. Later became—(1) Marsh & Jones; (2) Marsh, Jones & Cribb; (3) Marsh, Jones, Cribb & Co. Incorporated as a Limited Company in 1905. Directors: H. H. Cribb, A. Irving Swift, W. C. Page. One of the oldest houses in the trade. Premises: Showrooms cover an area of six acres; factory, five acres; equipped with all modern improvements. Staff: About 360. Specialities: Decorations, Office and Public Building Fittings and Furnishings, Ship Furnishings, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 594 Leeds; Nos. 4409, 4410 Mayfair. Telegraphic Addresses: " Cribb, Leeds "; " Rocribb, London." Bankers: London City and Midland Bank, Ltd.

MARSH, THOMAS, Poultry, Game and Rabbit Salesman, 13 and 14, Leadenhall Market, London, E.C. Hours of .Busi ness: 5 a.m. to 7 p.m. Established over one hundred years ago, continued by three generations. Present Principal: Charles Henry Marsh. A very old firm. Premises: Extensive buildings in Lead enhall Market. Staff: Large. Speciali ties: Poultry and Game, Home, Foreign and Colonial. Connection: United King dom and abroad. Telephone: No. 2779 Avenue, London. Telegraphic Address: " Marsh, Leadenhall, London." Bank ers: London and South-Western Bank, Ltd. (Fenchurch Street). Mr. C. H. Marsh has been Master of the Worship ful Company of Potilterers.

MARSHALL & ASTON, Manufacturers and Merchants, 20, Lever Street, Manchester. Hours of Business: Usual. Present Principals: Robert Henry Cooil, William George Wallis, and Richard Bond. Speciality: Dress Goods of all kinds. Connection: United Kingdom and Colonial. Tele phone: No. 2277 (Private Branch Exchange), Manchester. - Telegraphic Address: " Marast, Manchester."

MARSHALL BROTHERS, Ltd., Publishers, 47, Paternoster Row, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company. Directors: A. H. Marshall (Chairman), E. E. Marshall, F. H. Marshall and J. Kennedy Maclean. Amalgamated the following businesses: Passmore & Alabaster; T. W. Grattan, Haughton & Co., F. S. Tumey, A. Hall, &c. Premises: Erected in 1667, consisting of ground Floor and basement and seven upper rooms, covering 2000 feet. Branches: Edinburgh, 9, North Bank Street; New York, 124, East 28th Street. Business: All publications connected with the Keswick Movement for the Deepening of the Spiritual Life, including " The Life of Faith," weekly. Also all new Hymns of Charles M. Alexander and Publications of Y.M.C.A. of North America. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1316 Holborn, London; No. 6828 Edinburgh. Telegraphic Address: " Grapho, London."

MARSHALL & CO., Architectural and Decorative Modellers, Relief Decorators, Manufacturers of Fibrous Plaster, Carton Pierre and Composition, 210 & 211, Sulgrave Road, Hammersmith, London, W. Hours of Business: 9 a.m. to 6 p.m. Established in 1900 by Thomas James Marshall. Present Principals: Thomas James Marshall, Frederick Marshall (junr.), and Thomas Marshall (junr.). Premises: Spacious well-equipped workshops covering an acre, adjoining the L. & S.W.R. and the Metropolitan Railways. Staff: Forty. Speciality: High Class Interior Decorations; Decorative Schemes of any period or style, for Residential, Hotel, Public Hall, Theatre, &c., treatments submitted and carried out in their entirety. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 136 Hammersmith. Bankers: London City and Midland Bank, Ltd., King Street, Hammersmith.

MARSHALL, COTTERELL & CO., Ltd., Merchants. Head Office: Rangoon, Burma; and 6, Lloyd's Avenue, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1903 under the Indian Companies Act. Incorporated as a Limited Company in India in 1903. Managing Directors: W. B. Marshall and W. J. Cotterell. Business: Merchants. Connection: United Kingdom and Burma. Telephone: No. 8881 Central, London. Telegraphic Addresses: " Kneebrush, London "; " Mentor, Rangoon." Codes: A B C (5th Edition), Western Union (Universal Edition), Engineering (2nd Edition). Bankers: London County and Westminster Bank, Ltd. (Lothbury).

MARSHALL (EDWIN) & SONS, Ltd., General Building Contractors, Stamford Sawmills, Ashton-under-Lyne. Hours of Business: Offices, 8 a.m. to 5.30 p.m.; Works, 6.30 a.m. to 5.30 p.m. Established in 1885 by Edwin Marshall, the present Managing Director. Incorporated as a Private Limited Company. Managing Director: Edwin Marshall. Secretary: Charles Marshall. Director: John Marshall. Business: General Building Contractors. Connection: United Kingdom. Contractors to H.M. Government (Office of Works). Telephone: No. 274 Ashton-under-Lyne. Bankers: Manchester and County Bank, Ltd.

MARSHALL (PERCIVAL) & CO., Publishers and Wholesale Agents, Proprietors of " The Model Engineer," " The Power User," and of " Junior Mechanics and Electricity," 66; Farringdon Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Saturdays, 9 a.m. to 1 p.m. Established in 1898 by Percival Marshall, A.Inst.Mech.E., the present principal. Premises: The whole building is occupied. Staff,: Twenty-two. Agencies: United States, Canada, Mexico, New York (Spon & Chamberlain). Speciality: The Publication of Technical Journals and Text-Books on Engineering, Electrical, and other scientific subjects. Connection: Subscribers and customers in all parts of the world. Telephone NO. 9071 Central. Telegraphic Address: " Prensa, Fleet, London." Bankers: London and South Western, Fleet Street.

MARSHALL & SNELGROVE, Ltd., Silk Mercers, Lacemen, Furriers, Drapers, &c., Vere Street, Oxford Street, Henrietta Street, and Marylebone Lane, London, W. Established 1837. Incorporated 1898. Speciality: The largest stock of Silks in tho world. Branches: Bond Street, Basinghall Street, and Park Row, Leeds; St. Nicholas Stroet, Scarborough; James Street, Harrogate. Connection: United Kingdom, Foreign, Colonial. Royal Warrants: Purveyors or Hourehold Linen to H.M. The King; Silk Mercers to H.M. Queen Mary, H.M. Queen Alexandra, and to H.M. the Queen of Norway. Telegraphic Addresses: " Marshgrove, Wesdo, London "; " Marshgrove," Leeds, Scarborough, Harrogate. Telephone: No. 6600 Mayfair (fifteen lines).

MARSHALL, SONS & CO., Ltd., Engineers and Boiler Makers, Britannia Ironworks, Gainsborough, Lincs. London Depot: 79, Farringdon Road, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1848. Incorporated as a Limited Company in 1862. Premises: Cover forty acres. Equipped throughout with all up-to-date appliances. Staff: Over 5000. Branches: at Cal-cutta, Bombay, Lahore, Madras. Canadian Depot, Saskatoon, Sask. Agencies: In all parts of the world. Business: Agricultural and General Engineering for Home and Abroad. Specialise in " Marshall's Oil Tractors " and Jackson's Patent Tea Machinery. Awards: About 500 Medals and Awards. Connection: World-wide. Telephones: No. 40 Gainsborough; No. 648 Holborn, London. Telegraphic Addresses: " Marshall's, Gainsborough " '• " Engine, Smith, London." Codes: A B C (4th and 5th Editions), A 1 (1888 Edition), Engineering, Lieber's, Western Union.

MARSHALL, T. J., & CO., Ltd., Dandyroll and Bank Note Mould Makers, Paper Makers' Engineers, Campbell Works, Stoke Newington, London, N. Hours of Business: (Office), 8 a.m. to 6.30 p.m.; (Works) 7 a.m. to 6.30 p.m.; close on Saturdays at 1 p.m. Established in 1792 at Dartford, Kent, by John Marshall. Partnership Successions: (1) Thomas John Marshall, son of the founder; (2) Thomas Allen Marshall and Charles Dudley Marshall, sons of Thomas John Marshall. Present Principals: Charles Dudley Marshall and Rowland Egerton Wedgwood. Incorporated as a private Limited Company, October, 1908. Chairman and Managing Director: Charles Dudley Marshall. Oldest established firm of Dandyroll Makers. Premises: Campbell Works at Stoke Newington, containing about 8,000 sq. ft. of floor space, with yard and boiler and engine house. Staff: Clerks, artists and workmen, about sixty in all. Specialities: Dandyrolls, Laid, Wove, and Spiral Laid, with patent watermarking invented in 1870 • Animal Sizing Machines, Paper Moulds for Bank Notes, &c., Patent Balancing Dandyroll Carriages, Best Pure Red Rubber Deckle Straps, Paper Machine Wires, PaperTesting Machines and Scales, Single Sheet Cutting Machines for cutting watermarked paper accurately; also Miniature PaperMaking Machinery for Technical Schools, and testing at Pap©r Mills (the smallest paper-making machines in the world). Connection: United Kingdom, Foreign, Colonial. Contractors to Board of Inland Revenue, India Office, Stationery Office, Colonial Governments, U.S.A. Government, &c. Telephones.: No. 2500 Dalston (three lines). Telegraphic and Cable Address: " Dandyrolls, London." Codes: A B C (5th Edition) and Lieber's.

MARSHALL (WILLIAM) & CO., Ltd., Wholesale Grocers, Tea and Flour Merchants, 78, Victoria Street, and 2-4, Townhall Street, Belfast. Hours of Business: 8 a.m. to 6.30 p.m.; Saturdays, close at 3 p.m. Established in 1885 by William and A. C. Marshall, trading as William Marshall & Co. Incorporated as a Limited Company in 1911. Directors: William Marshall and A. C. Marshall Premises: Site adjoins the Old City Hall. Building has five storeys, forty feet by ninety feet. Staff: Eight travellers, large clerical staff for office and warehouse,• also storemen and carters. Specialities: "Lighthouse," " Forest King," and " Forest Queen " Flours. Connection: Ireland. Telephones: Nos. 2031 and 2032 Belfast. Telegraphic Address: " Marshallan, Belfast." Mr. A. C. Marshall is President of the Belfast Wholesale Merchants and Manufacturers' Association, Ltd.

MARSHALSEA PRESS, Southwark, London, S.E.—See KELIHER, J. J., & CO., Ltd.

MARSTON, JOHN, LIMITED, Makers of Sunbeam Bicycles and Motor-Bicycles, Metal Letters for Shop Fronts, and Honeycomb Radiators and Sheet Metal Ware for Motor Cars. Head Offices and Works: Sunbeamland, Wolverhampton. London Depots: 57, Holborn Viaduct, E.C.; 157 and 158, Sloane Street, S.W. Hours of Business: 8.45 a.m. to 6 p.m.; Saturdays, 8.45 a.m. to 1 p.m. Established in 1790 under the title of Daniel Smith Lester for the manufacture of Tin Ware Goods. Eventually absorbed two of the oldest firms of Hand-made Tin Ware. Incorporated as a Limited Company in 1895. Directors: John Marston, J.P. (Governing Director), Charles Marston, J.P., Roland Marston. Commenced to manufacture Sunbeam Bicycles in 1887. In 1890 introduced the Little Oil Bath. Premises: Extensive Works at Sunbeamland, Wolverhampton. Hands employed: Total about 1000. DepOts: Hove, 94, Western Road; Bournemouth, 8, Holdenhurst Road; Cheltenham, Bath House, Bath Street; Manchester, 131, Deansgate; Liverpool, 68, Renshaw Street; Edinburgh, 37, George Street; Leicester, 16, London Road. Speciality: The Sunbeam Motor Cycle and Sunbeam Bicycle with Little Oil Bath Gear Cases. Patents: Numerous. Connection: World-wide. Telephones: Wolverhampton (Head Offices and Works), Nos. 46 and 206; London (Viaduct), No. 2180 Ho1b3rn; (Sloane Street), No. 1106 Victoria. Telegraphic Address: " Sunbeam, Wolverhampton." Bankers: National Provincial Bank of England. Mr. John Marston has been twice Mayor of Wolverhampton, and is a Freeman and Alderman of the Borough.

MARTELL & CO., Cognac Brandy Distillers and Shippers. London: Matthew Clark & Sons, 6 and 7, Great Tower Street, London, E.C. Hours of Business: Usual. Established in 1715 by Jean Martell. Present Principals: Edouard Martell and others. One of the oldest firms in the Brandy Trade, having shipped their well-known Brandy to England for 198 years, during the whole of which time a member of the Martell family has been connected with the firm. Connection: World-wide; represented in every country. Telephone: No. 2333 Central. Telegraphic Address: " Sealark, London."

MARTEN & CARNABY, Auctioneers, Valuers, Surveyors, Land and Estate Agents. Offices adjoining Dulwich Station, main line, S.E. & C. Rly., Dulwich, S.E., and 104, Thurlow Park Road, West Dulwich, London, S.E. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, close at 5 p.m. Established in 1901 by Frank Walter Marten, F.A.I., and William Carnaby, F.A.I., the present principals. One of the leading firms. Their illustrated Guide to residential Dulwich and Property Register is to be found all over the world. Claim that it is one of the finest of its kind published by the profession, and most useful to those contemplating a change of residence. Premises: Have Lounge Entrance, large General Offices, two Private. Offices, Manager's Office, Typing Office, Telephone and Cloak Rooms, fitted in an up-to-date style; lighted, heated and cleaned by electricity. Business: Auctioneering, Surveying and dependable Valuation for banks, solicitors, trustees and others, of all classes of landed and other property in any part. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1550 and 430 Sydenham. Telegraphic Address: " Marten, Carnaby, Dulwich, London." Bankers: London County and Westminster Bank, Ltd. (Norwood Road). The partners are Directors of two Companies (private), and Fellows of the Auctioneers and Estate Agents Institute.

MARTENS & WYMAN, Ltd., Manufacturers and Importers of Fancy Stationery, Paper Merchants and Exporters. Offices: 335 to 337, Grays Inn Road, London, W.C. Hours of Business: 8 a.m. to 7 p.m. Established in 1906 by William C. Martens and Francis Wyman, the present principals. Incorporated as a Limited Company in 1913. Capital: £5,000, fully subscribed. Managing Director: William C. Martens. Premises: Warehouse and Factory, 152, King's Cross Road, London, W.C. Agencies: Paris Barcelona, Amsterdam, Brussels. Specialities: Table Stationery, Lace Papers and Tickets, Fancy Stationery of every description. Connection: Export to Canada, India, Australia, and various European Countries. Telephone: No. 1108 North, London. Telegraphic Address: " Wymaro, London." Code: A B C (5th Edition). Bankers: National ProNincial Bank of England, Ltd. (Grays Inn Branch); Bank far Handel and Industrie, Berlin.

MARTIN, C. W., & SONS, Ltd., Fur Skin Merchants and Fur Skin Dressers and Dyers, 68, Upper Thames Street, London, E.C. Hours of Business: Office, 9 a.m. to 6 p.m.; Works, 7 a.m. to 7 p.m. Established in 1873 by C. W. Martin (d.) and E. Teichmann (on the retirement of the firm of J. M. Oppenheim & Co., founded in 1823). Continued in 1880 as C. W. Martin & Sons. Incorporated as a private Limited Company in 1911. Directors: W. E. Martin, V. M. Martin and C. W. Plante. Premises: Office and Warehouse at 68, Upper Thames Street, covering a superficial area of 2,900 feet. Consisting of nine Floors. Works: Alaska Factory, 61, Grange Road, Bermondsey. Covering about one and a half acres. Equipped throughout with all up-to-date appliances. Staff: About 500. Specialities: All kinds of Fur Skins, Dressing and Dyeing of all descriptions of Fur Skins. Also claim to be Dressers and Dyers of a larger variety of- Skins than anyother firm. Patents: Numerous, and special processes. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 774 Bank, London. Telegraphic Address: " Tinmar, London." Codes: A B C (5th Edition), Lieber's.

MARTIN (ROBERT) & SON, Manufacturing Opticians, Spectacle and Eyeglass Makers, Astigmatic Clip Makers, 7, Lovell's Court, Paternoster Row, London, E.C. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1851 by Robert Martin. Specialities: Spectacle Lenses of all kinds; Gold-filled and other makes of Spectacle Clips, &c. Original Makers and Improvers of the Oval-bar Astigmatic Clip. Connection: United Kingdom, Foreign, Colonial. Telephone,: No. 10997 Central. Telegraphic Address: " Robert Martin, Optician, London."

MARTIN, SONS & CO., LIMITED, Worsted Coating and Trousering Manufacturers, Wellington Mills, Lindley, Huddersfield. London Office: 27, Golden Square, W. Branch: Pellon Lane Mills, Halifax. Specialities: Fine Dress Coatings, Suitings and Trouserings. Telephone: No. 1009 Huddersfield. Telegraphic Ad dresses: " Martin, Lindley "; " Intimation, London."

MARTINDALE (RALPH) & CO., Ltd., Manufacturers, Crocodile Works, Alma Street, Birmingham. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established about 1860 by Ralph Martindale. Incorporated as a Limited Company. General Manager: Charles F. Pougher. Secretary: James E. Mason. Premises: Extensive works, equipped with up-to-date appliances throughout. Agencies: P.O. Box 1199 Johannesburg; 15 Rue de Paradis, Paris; 25 Calcada do Carmo, Lisbon. Specialities Matchets, Hoes, Axes, Adzes, Cane Knives and General Edge Tools. Trade Marks: " Spider and Web," " Crossed Swords," and •" Crocodile " (Registered). Awards: Many. Connection: Foreign and Colonial. Contractors to H.M. Government, also to Foreign and Colonial Governments. Telephone: No. 6 Northern, Birmingham. Telegraphic and Cable Address: " Crocodile, Birmingham." Code: A B C (4th and 5th Editions). Bankers: United Counties Bank, Ltd.

MARTINEAUS, Ltd., Sugar Refiners. Office: Mark 'Lane Station Buildings, London, E.C. Works: King Edward Street, Mile End New Town, Lon don, E. Hours of Business: 9 a.m. to 6 p.m. Established in 1896, and Incorporated as a Limited Company. Directors: Gustaf Schack-Sommer, Ph.D., F.I.C. (Chairman), William Martineau (Managing Director), Charles Lock, Charles Esau Eastick (Managing Director). Specialities: Golden Syrup and Yellow Crystallised Sugar for the Grocery Trade, and Brewers' Sugar, for which the Company has an extensive demand in the brewing trade. Connection: United, Kingdom. Telephones: (Office), Nos. 46 and 47 Avenue; (Works), No. 7826 London Wall. Telegraphic Address: " Sugarhouse, Bilgate, London." Bankers: London Joint Stock Bank, Ltd.

MARTINEZ, GASSIOT & CO., Ltd., Shippers of Port and Sherry Wine, 37, Mark Lane, London, E.C., and Villa Nova de Gaia, Oporto. Hours of Business: Usual. Incorporated as a Limited Company. Directors: John H. Bovill (Chairman ), T. R. Harley (Managing Director), F. H. Whalley. Specialities: Port and Sherry Wines. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6644 Central, London. Telegraphic Address: " Martinez Gassiot, Fen, London."

MARWOOD & CO., Ship Brokers, Coal and Salt Merchants and Agents for Liverpool, Bristol, Newport and Hayle SS. Co., 14, South Castle Street, Liverpool, and Top Locks, Runcorn, Cheshire. Hours of Business: 9 a.m. to 6 p.m. Established in 1796 by William Marwood, who came to Liverpool in 1795 from Sutton, near Prescot, and was Port Gauger of Liverpool in 1796. He started a salt business in 1798 to 1799. Joined and business continued by him with his son Edward Marwood (retired 1846). Brokering was then added to the business. Business continued as Marwood, Godwin & Co., partners, William Marwood (retired) and John Sutton Marwood (sons of E. Marwood), and R. W. Godwin (retired); (2) as Marwood & Co., partner, J. S. Marwood. Present Principals: Edward Marwood and John Marwood (sons of J. S. Marwood). Claim to be the oldest established business of Shipowners and Brokers in Liverpool. Premises: Originally in Mersey Street, removed to the centre of the town about 1870. Occupy a suite of four rooms on the first floor in South Castle Street. Staff: Six. Business: Claim to be the largest sailing ship undertaking in Liverpool in the coasting trade. Connection: United Kingdom chiefly. Telephones: Nos. 4335 and 4352 Bank, Liverpool. Telegraphic Addresses: " Seagull, Liverpool "; " Marwood, Runcorn." Clubs: (Mr. J. Marwood) Wallasey and Leasowe. Pastimes: (Mr. E. Marwood) Gardening; (Mr. J. Marwood) Golf.

MASCHINENFABRIK AUGSBURG - NURNBERG A. G., Engineering Works. Head Office: Niimberg, Germany. London Office: M.A.N. Co., Caxton House, Westminster, S.W. Hours of Business: Usual. Established in 1837 by Klett. General Manager: Dr. A. von Rieppel. Premises Very extensive. Engineering Works at Augsburg, Nurnberg, Gustaysburg, and Duisburg, Germany. Equipped with the most modern requirements, laboursaving devices, &c. Staff: 15,000. Specialities: Diesel Engines, Gas Engines, Cranes, Railway Carriages and Waggons, Bridges, Tron and Steel Structures, Rotary and Flat Bed Printing Machines, &c. Patents: Numerous. Connection: United Kingdom, Foreign and Colonial. Telegraphic Addresses: Head Office, " Klett, Nurnberg "; London Office, " Klettillo, Vic, London." Codes at Works: Staudt and Hundius, Western Union, A B C (4th and 5th Editions), Carlowitz and Pantelegraphy Tybo. Bankers: Reichsbank.

MASON (ADAM) & SONS, Ltd., Manufacturers of Refractory Fire and Furnace Bricks, Chorley New Road, Horwich, near Bolton. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, close at 12 noon. Established in 1851 by Adam Mason (d.). Continued by (1) Adam Mason & Son; (2) Adam Mason & Sons. Incorporated as a Private Limited Company in 1914. Managing Director: H. E. Mason. When the late Sir Henry Bessemer first discovered his process of manufacturing Steel, the firm commenced making the necessary tuyeres required for the Bessemer Converters. The Company purchase Raw Ores from Europe, South Africa, India and other Foreign Countries to use in the manufacture of the special goods. Specialities: Manufacturing of all special Furnace Bricks used in the making of Steel, such as Tuyeres, Nozzles, Stoppers, Sleeves, Magnesite Bricks, Chrome Bricks, Magnesite and Chrome Cement. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government, War Office (Woolwich Arsenal). Telephones: No. 26 (Works); No. 16 (Colliery) Horwich. Telegraphic Address: " Mason, Horwich." Bankers: Union Bank of Manchester, Ltd. Mr. H. E. Mason was a member of the local District Council. He represented Westhoughton and Horwich on the Lancashire County Council for nine years from its inception.

MASON (FRANK) & CO., Ltd., Railway, Tramway and General Advertising Contractors, Maxwell House, Arundel Street, Strand, London, W.C. Hours of Business: April to September, 9.15 a.m. to 5.30 p.m.; October to March, 9.30 a.m. to 6 p.m. Esk-blished in 1890 by Frank Mason at Cardiff. Joined in 1897 by Harry Morgan Jacob. Incorporated as a Limited Company in 1907 as Mason & Jacob, Ltd. Re-registered in 1911 as Frank Mason & Co., Ltd. Directors: Frank Mason, Harry Morgan Jacob. Business was transferred to London in 1901. Branches: Cardiff, Western Mail Chambers, St. Mary Street; Liverpool, Mersey Railway Buildings, 18, James Street. Business: Railway Station Advertising, Railway Bookstall Proprietors, Electric Tramcar, Motor Bus and Ticket Advertising. Connection: United Kingdom, Foreign, Colonial. Sole Contractors to tenRailway Companies and forty-five Tramcar and Motor Bus Companies. Telephones: No. 8716 Gerrard, London; No. 401 Cardiff; No. 7449 Central, Liverpool. Telegraphic Addresses " Affix, Estrand, London "; " Railways, Cardiff "; " Display, Liverpool." Bankers: Metropolitan Bank (of England and Wales), Ltd. (London).

MASON, SCHEIDLER & CO., Ltd., Shipping Merchants, Bridgewater House, Whitworth Street, Manchester. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1902 by amalgamation of the businesses of Herman Mason and Alexander F. Scheidler. Managing Directors: Herman Mason and Alexander F. Scheidler. Staff: About fifty. Specialities: Manchester and Bradford Piece Goods chiefly, and General Merchandise. Connection: Foreign, all countries, principally East. Telephones.: Nos. 7250, 7251 and 7252 City, Manchester. Telegraphic Address: " Masonic, Manchester." Bankers: Union Bank of Manchester, Ltd. Mr. Herman Mason is also a Director of Francis Morton & Co., Ltd., Constructional Engineers, Garston, Liverpool.

MASS CARS, 1, Bloemfontein Avenue, Shepherds Bush, London, W. Hours of Busincss: 8 a.m. to 6 p.m. Established in 1900 by W. J. Masser Hornim.an, the present principal. Branches: London, 85, Great Portland Street, W.; Seine (France), 181, Rue Armand-Sylvestre, Courbevoie. Specialities: Motor Cars for pleasure and industrial purposes, and Motor Boats. Patents: " Mass" Detachable Wheels, Mass Tractors Front Wheel Drive. Connection: United Kingdom, Foreign, Colonial. Contractors by appointment to H.M. Government (Foreign Office), and Zanzibar Government. Telephones: Nos. 811 and 812 Hammersmith. Telegraphic Address: " Masskah, London." Code: A B C (5th Edition), Lieber's. Bankers: National Provincial Bank of England, Ltd. (Lancaster Gate).

MASSEY-HARRIS, Ltd., Engineers, 54 and 55, Bunhill Row, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1908. Directors: Charles William Dawkins (Manager), Harold B. Robinson, Sir L. Melvin-Jones (Toronto), Chester Daniel Massey (Toronto). Specialities: Harvesting and Cultivating Machinery of Canadian Manufacture. Connection: United Kingdom, Foreign. Telephone: No. 3460 Wall. Telegraphic Address: " Tillage, London."

MASTERS, J. N., Ltd., Watchmakers, Jewellers and General Merchants, Hope Stores, Rye, Sussex. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1869 by J. N. Masters. Incorporated as a Limited Company in 1898. Directors: J. N. Masters (Governing Director), J. G. Broad, A. G. Whitehead, H. J. Masters and H. W. Stuttle. Originally Watchmakers and Jewellers, now also Clothiers, Boot Stores, Domestic Machinery and General Merchants. Have had the honour of supplying Buckingham Palace and Windsor Castle, and received the thanks •of H.R.H. Princess Adolf of Schaumberg Lippe, for Victorian Watches supplied to her command, which gave entire satisfaction. Publishers for the 29th year of " The Bluejacket and Soldier " Magazine. In 1909 His late Majesty King Edward VII. personally selected and signed his favourite photographs in Naval and Military uniform for it, and in 1911 a similar honour was received from H.M. King George. Premises: Originally at 21, High Street. In 1884, removed to 95, High Street, and to 8 and 9, High Street in 1899. Workrooms consist of twenty-two large rooms in an old mansion. Staff: Eighty-five. Speciality: The " Veracity ' Watch. Patents: Dripless Tea Cup, No. 25410. Large number of registered Designs in Church Jewellery, Patriotic Watches, Queen Victoria Jubilee and Diamond Jubilee Brooches, &c. Connection: World-wide. Large Mail Order business to Colonial and Foreign Countries. Telephone: No. 21 Rye. Telegraphic Address: " Masters, Ltd.,Rye."Bankers: London County and Westminster Bank, Ltd., and Bank of British West Africa, Ltd. Mr. J. N. Masters is an Alderman and has been Mayor of Rye. Chairman of the Committee for the Preservation of the Ancient Buildings of Rye.

" MATCHLESS " METAL POLISH CO., Ltd. (THE). " Matchless " Metal Polish Factory and Offices, Binns Road, Old Swan, Liverpool. Hours of Business: .9 a.m. to 6 p.m.t or later, according to the state of business. Established in 1887 by James Wallace Paton, as J. W. Paton & Co. Joined in 1889 by Harry Calvert. Incorporated as a .Private Limited Company in 1901. Premises: Recently opened extensive, well-equipped Factories, erected on a site of land secured for the purpose, covering 25,000 yards, including room for extension. Stall: Over 600. Agencies: Manchester, Leeds, Birmingham, and all principal towns. Telephone: No. 200 Old Swan, Liverpool (three lines). Telegraphic Addrces Brilliant, Liverpool." Codes: A B C A 1 (5th Edition).

MATHER (ALBERT) & CO., Lace Manufacturers, Purl Manufacturers, Coalpit Lane and Platt Street, Nottingham: Hours of Business: 8.30 a.m. to 6.30 p.m.. Established in 1897 in Nottingham. The founder was previously for four years in New York for the executors of Mather, before that was Joint Manager in Nottingham for Mather's Executors. Present Principal: Albert Mather. In 1911 purchased the late J. Shaw's business, now carried on as " S " Department. In 1912 purchased Paul Hoffman's business, now carried on as " H ' Department. Entire business and Staff of both concerns transferred to his own premises. Original business conducted as " A " Department. Premises: Consist of two floors covering about 800 square yards. Staff: About sixty workpeople. Speciality: Making up Lines. Inventor of the Motor Jenny, a machine for measuring and carding Laces. Connection: United Kingdom, United States, Canada and the Continent. Telephones: Nos. 5280 and 5281 Nottingham. Telegraphic and Cable Address: " Alacrity, Nottingham." Codes: Lieber's and A B C. Bankers: United Counties Bank, Ltd. Mr. Mather is a member of the Chamber of Commerce.

MATHER & PLATT, Ltd., Mechanical, Hydraulic, Textile, Electrical and Fire Engineeis. Registered Office: Park Works, Manchester, and at Queen Anne's Cha;mbers, Westminster, London, S.W. Hours of Business: 8.45 a.m. to 5.15 p.m.; Saturdays, 8.45 to 12 noon. Established in 1830. Incorporated as a Limited Company in 1899. Directors: The Rt. Hon. Sir Wm. Mather, LL.D. (Chairman), John Taylor (Vice-Chairman and Managing Director), John Wormald (Managing Director). Secretary: Vernon R. Milner, F.C.I.S. Staff: About. 3000. Specialities " Grinnell " Sprinkler, Automatic Fire Extinguisher, " Duplex " Patent Gas Engines, Filters for Town Supplies, &c. Connection: World-wide. Telephone: No. 6200 City (six lines), Manchester. Telegraphic Address: " Sprinkler " or " Mather, Manchester."

MATHERS (JAMES) & SONS, Woollen Cloth Manufacturers, Ridge Mills, Mean wood Road, and 47, Park Place, Leeds. London Office: 81, Knightrider Street, E.C. Hours of Business: Usual. Estab lished in 1876 by James Mathers. Present Principals: James Mathers, and Joseph Mathers (son of founder). Premises: Owners of mills, and perform all operations, from the raw Material to the finished fabric. Specialities: Vicunas and Serges: Telephones: Nos. 303 and 303A Leeds; No. 1464 City (London). Telegraphic Address: " Meltons, Leeds."

MATHERS, J. & W. E., Worsted Spinners, Horsforth Mill, Horsforth, near Leeds. Partners: James Mathers, James Mathers (jun.), William Edward Mathers. Tele phone: No. 32 Horsforth.

MATHEWS (ELKIN), Publisher and Book seller, 4A, Cork Street, London, W. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1.30 p.m. Established in the Cathedral Close, Exeter, in 1885 by Elkin Mathews, the present principal. Removed to present address in 1887. Premises: Publishing Office, General Offices, and Warehouse, 4A, Cork Street, W. Busi ness: The Publication and Sale of Choice Books and Rare Editions in Belles Lettres. Connection: United Kingdom, Colonial and Foreign. Telephone: Regent 2936. Telegraphic Address: " Verbaliser, Reg, London."

MATHEWS (JOHN) & CO., Paint and Varnish Manufacturers, 42, 44, and 46, Hatton Garden, Liverpool. London Office: Billiter Buildings, Billiter Street, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1845 by John Mathews. Present Principals: Frank Mathews and George Mathews (grandsons). Specialities: " Apex " Elastic Japan, " Ten minter " Liquid Driers, Trade Oak Varnish, " Man and Lion " Paints and Varnishes, and many others. Awards: Gold Medal, Liverpool Exhibition, 1886; Medal, Vienna Exhibition, 1873. Con nection World-wide. Contractors to H.M. Government (Admiralty, War Office), and to the principal Railways and S.S. Coin panies. Telephone: No. 784, Private Branch Exchange (three lines). Telegraphic and Cable Address: " Mathews, Liverpool." Code: A B.0 (4th and 5th Editions). 2u

MATHEWSON (JAMES) & SON, Ltd., Linen Manufacturers, Bothwell Works, Dunfermline, N.B. Hours of Business: 9 a.rn. to 6 p.m. Incorporated as a Limited Company. Directors: William Mathew. son (Chairman), George Mathewson, R. W. Mathewson. Branches: 12, Mosley Street, Manchester; 12A, Milk Street, London, E.C. Business: Manufacture of Fine Table Linen. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: To Her late Majesty Queen Victoria. Telephone: No. 68 Dunfermline. Telegraphic Address: "Mathewson, Dunfermline." Code: A B C (5th Edition).

MATTHEWS, DREW & CO., Stationers, Printers, &c., 37 and 38, High Holborn, London, W.C.; Law Dept., 10, Gray's Inn Place, W.C. Established in 1797. Specialities: Printing and Lithography, Account Books, Brown and Wrapping Papers, Typewriting, and Note Papers, Duplicate Books, Fountain Pens, and every description of Legal Stationery. The Law Writing Department is at 10, Gray's Inn Place, W.C. (Telephone: No. 2476 Holborn.) Connection: Principally in the United Kingdom. Telephones: Nos. 5330 and 5331 Holborn.

MATTHEWS, E. A., & CO., Manufacturers of Superfine Worsted Coatings, Eastburn Mills, near Cross-Hills, via Keighley, Yorks. London Office: 36, Great Pulteney Street, Golden Square, W. Hours of Business: Usual. Established in 1885 by E. A. Matthews, the present principal. Premises: Contain 100 most modern Broad Looms. Branch: 37, Leeds Road, Bradford. Speciality: Finest quality of Cloth. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3 Cross-Hills. Telegraphic Address: " Matthews, Cross-Hills." Codes: A B C (5th Edition), Textile Cable.

MATTHEWS (JOHN), Ltd., Waste Merchants and Hosiery Machinists, 9 and 11, Oxford Street, Leicester. Hours of Business: 7 a.m. to 7 p.m. Established in 1846 by John Matthews. Incorporated as a Private Limited Company in 1904. Specialities: Glove Machinery; also large Merchants in Waste. Understood to be the largest in the Midland Counties. Connection: United Kingdom, Germany, France, Italy, Belgium, and United States. Telephone: No. 702 Leicester. Telegraphic Address: " Waste, Leicester." Code: A B C (4th and 5th Editions ). Bankers: National Provincial Bank of England, Ltd.

MATTHEWS, SMITH & CO., Box Manufacturers, Darnley Works, Darnley Road, Hackney, London, N.E.; Digby Works, and 130, High Street, Homerton. Hours of Business: Usual. Established in 1903 by Arthur Robert Matthews and William George Smith, the present principals. Premises: Cover 14,000 square feet. Staff 200. Speciality: Fancy and Artistic Boxes. Makers of every description of Plain and Fancy Boxes; High-class Colour Printers, Gold Blockers and Embossers; Specialities for Druggists, Confectioners, Perfumers, Cigarette Manufacturers, Stationers, Toilet Soap Makers, &c. Connection: Home and Export. Telephones: No. 35 (two lines); No. 2472 Dalston. Mr. Smith is on the London District Trades Committee under Trade Board Act, 1909.

MAUD, J. & A., Wool Merchants and Top Makers, 27, Cheapside, Bradford. Hours of Business: 8 a.m. to 6 p.m. Established in 1884. Present Principals: S. Carter and T. Maud. Business: Wool Merchants and Top Makers. Telephone: No. 575 Bradford. Telegraphic Address: " Maud, Cheapside, Bradford."

MAUDSLAY MOTOR CO., Ltd. (THE), Motor Car and Motor Manufacturers. Works: Park Side, Coventry. Hours of Business: Works, 6 a.m. to 5.30 p.m. Established in 1901 by Cyril Charles Maudslay and Walter Henry Maudslay. Incorporated as a Limited Company in 1903. Directors: Sir Charles Stewart Forbes, Bart. (Chairman), Cyril Charles Maudslay, Francis Edward Foster, Alex Craig, Marmaduke Ferguson. (The founders were members of the famous Marine Engineering firm of Maiidslay, Sons & Field, Ltd.) Premises cover an area of 55,629 sq. ft. Staff: 300 to 350. Specialities: Pleasure Cars, Motor Lorries, and Marine Motors. Patent: Hinged Layshaft. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 110 Coventry. Telegraphic Address " Maudslay, Coventry." Code: A B C (5th Edition). Bankers: Lloyds Bank Limited.

MAULE (ROBERT) & SON, Textile and Furnishing Warehousemen, *Drapers and Mercers, Princes Street, Edinburgh. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, close at 1 p.m. Established in 1853 at Kincardine-on-Forth by Robert Manic, father of the present senior partner. Present Principals: Sir Robert Maule (joined 1872), and Robert Maule, junior, M. A. (since 1913). Premises: Extensive Workshops at Hope Street Lane. Vacuum Cleaning Process, Furniture Depository and Removal Depot, Stables and Garage at Caledonian Crescent, Edinburgh. Staff: 500 to 600. Specialities: Fashions and Furnishings, everything for Ladies', Gentlemen's and Children's Attire; neccvsities for the House and Home. Patents: Maulevetelle, a washable Velveteen; BalReeno Blankets and Knitting Wools. Connection: Home, Foreign and Colonial. Royal Warrant: Special appointment to H.M. the King, as House Furnishers at Edinburgh. Telephones: No. 4100 Central, Edinburgh. Telegraphic Address: " Maules, Edinburgh." Code: A B C (5th Edition). Bankers: Royal Bank of Scotland. Sir Robert Maule is a Director Of the Edinburgh and District Tramways Co., Ltd.; Representative of Edinburgh on the Council of the Drapers Chamber of Trade, London; President of the Edinburgh Drapers' Association; Chairman of Edinburgh Board of Drapers Mutual Fire and General Insurance Corporation, Ltd., London; and a Trustee of Edinburgh Savings Bank; Justice of the Peace for the County of the City of Edinburgh; President of the Scottish Reform Club, Vice-President of the Scottish Liberal Club; President of Edinburgh (West) Liberal Association; Vice-President of Edinburgh Young Men's Christian Association; Vice-President of the United Kingdom Commercial Travellers' Christian Union. Sir Robert is Hon. President of several Bowling Clubs, Edinburgh, and President of Breadalbane-Tunnel Bridge Curling Club, Perthshire. He takes a great interest in farming and is a keen angler. Residences: Ashbrook, Edinburgh; Dalreoch, Perthshire. Clubs: Scottish Liberal, Edinburgh; National Liberal, London.

MAW, S., SON & SONS, Manufacturers of Surgical Instruments and Appliances, Aseptic Hospital Furniture, and Surgical Dressings, Druggists' Sundriesmen, Chemists' Shop Fitters, Sponge Importers, Nos. 7, 8, 9, 10, 11, and 12, Aldersgate Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1807 by Mr. George Maw. Present Principals: Charles Trentham Maw, Mowbray Trentham Maw, Henry Trentham Maw, M.D. (Cantab.), M.R.C.S. (Eng.), and Arthur Trentham Maw, Pharmaceutical Chemist. Stag: About four hundred. Specialities: Surgical Instruments, Anatomical Appliances, Belts, Bandages, Surgical Boots, Artificial Limbs, Improved Hospital Furniture, Optical Goods, all descriptions of Druggists' Sundries, Surgical Dressings, Sponges, Toil©t Specialities, &c. The firm's inventions are too numerous to particularise; it may be said that they supply everything for chemists except drugs, and every requisite for surgeons, anatomists, and hospitals in the shape of instruments, apparatus and accessories. Connection: World-wide. Contractors to H.M. Government. Telephone: No. 3230 London Wall ( four lines). Telegraphic and Cable Address: " Eleven, London."

MAXIM LAMP WORKS, Ltd., Maxim Works, Canonbury Road, London, N. Hours of Business: Usual. Incorporated as a Private Limited Company. Directors: J. F. Poynter and F. Wells. Specialities: Maxim Arc and Incandescent Lamps. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 2629 North, London. Telegraphic Address: " Arconcello, Hibury, London." Bankers: Barclay & Co., Ltd. (Westminster).

MAXWELL (HENRY) & CO., Spur, Whip, and Boot-makers, 8, Dover Street, London, W. Hours of Business: 9 a.m. to 6.30 p.m. Established by Henry Maxwell about the year 1750. Specialities: Military, Hunting, Racing, and Polo Spurs and Boots, Hunting Whips, &c., and the well-known Patent Spur Box or Socket. Connection: World-wide. Royal Warrant Holders to Their late Majesties King George IV., William IV., Queen Victoria, and King Edward VII.,and to H.M. King George V. H.M. the Kig of Portugal, and H.M. the King of Spain. Also under the patronage of most of the Royal Families of Europe.

MAXWELL, R. G., & CO., Woollen Manufacturers, Hawick, N.B., and 48/50, Margaret Street, London, W. Hours of Business: Hawick, 6 a.m. to 6 p.m.; London, 9 a.m. to 7 p.m. Established in 1902 by R. G. Maxwell. Present Principal: R. G. Maxwell, W. N. Maxwell and L. G. Maxwell. Branches: 14, Old Change, E.C., and 48/50, Margaret Street, W. Specialities: Costume and Mantle Woollen Cloths. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 119 Hawick; Nos. 4804 and 4805 Gerrard; No. 8276 Bank, London. Telegraphic Addresses: " Maxwells, Hawick '; London: " Goufbaa, London." Code: A B C (5th Edition). Bankers: Royal Bank of Scotland, Ltd.

MAY & BAKER, Ltd., Manufacturing Chemists, Garden Wharf, Church Road, Battersea, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1834 by John May (one of the founders of the Pharmaceutical Society). In 1839 became known under the title of May & Baker. Incorporated as a Limited Company 1890. Premises: Comprise about five acres. Staff: About 500. Specialities: Ether, Chloroform, Bismuth Salts, Mercurials, and Pharmaceutical and Technical Chemicals. Patents and Inventions: Various. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Govern- ment. Telephone: No. 1813 Battersea (six lines). Telegraphic Address: " Bismuth, London." Bankers: Lloyds Bank Limited (London); Credit Lyonnais (Paris); Norddeutsche Bank (Hamburg); Wiener Bank Verein (Vienna); Banca Commerciale Italiana (Milan).

MAYER (ERNEST E.) & CO., Ltd., Importers and Merchants, 6, Lloyds Avenue, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1900 by Ernest E. Mayer. Incorporated as a Limited Company. Chairman and Managing Director: Ernest E. Mayer. Specialities: Every kind of Wax, including the new Sugar Cane Wax, Carnauba Wax and Ceresine; Marseilles Soaps; Olive and Nut Oils; Polish Makers' Specialities, such as Neuburg Chalk. Proprietors of " Marol," a Seed-protecting material, " Cuprazin," a Weed Killer and Fertiliser, &c. Importers of Barytes, Blanc-fixe, Sulphate of Lead, Oils, Copra, Soaps, Wax, Asphaltum, &c. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 2999 Avenue and No. 8588 Central, London. Telegraphic Address: Aerocyst, London." Codes: A B C (4th and 5th Editions), Lieber's, Western Union, and Benzinger's Condenser. Bankers: Williams Deacon's Bank, Ltd.

MAYER, GUSTAVUS.—See COLNAGHI, P. & D., & OBACH.

MAYER (THOMAS) & CO., Ltd., Bolt and Nut Manufacturers, Crown Bolt and Nut Works, Darlaston. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1880 by Thomas Mayer. Incorporated as a Limited Company in 1905. Directors: Thomas Mayer (Managing Director), F. W. Mayer, Thomas Stokes Mayer. Premises: Situated on the banks of the canal, Railway Siding into works. Staff: About 300. Specialities: Bolts and Nuts of all kinds for Engineering and Railway purposes. Connection: English, Foreign, Colonial. Telephone: No. 77 Darlaston. Telegraphic Address: " Mayer, Darlaston."

MAYFIELD, J. T., & CO., Electrical Engineers, 63 and 63A, Cannon Street, London, E.C. Hours of Business: 8 a.m. to 6 p.m. Established in 1877 by J. T. Mayfield (d.). Present. Principal: C. S. Mayfield. Specialities: Everything Electrical. Make a special feature of complete House Installations and Telephones. Connection: United Kingdom. Telephone; No. 1440 Central, London.

MAYLE (FRANK) & SONS, Ltd., Builders' Merchants, Goldhawk House, Goldhawk Road, Shepherds Bush, W., and 14, High Street, Harlesden, London, N.W. Hours of Business: 8 a.m. to 7 p.m.; *Saturdays; close at 1 p.m. Established in 1888 by Frank Mayle. Incorporated as a Limited Company in 1912. Governing Director: Frank Mayle. Premises: Present building erected in 1903, consisting of four fireproof floors built of red brick and stone. Staff: Forty. Specialities: Stoves, Ranges, Wallpapers, Glass, Colours and General Builders' Ironmongery. Connection: London, Suburbs, Eastern and Southern Counties. Telephones: Nos. 326 and 327 Hammersmith, London. Bankers: National Bank, Ltd. Mr. Frank Mayle has been a member of Hammersmith Borough Council since 1906; Mayor of Hammersmith 1911 and 1912. Clubs: Ealing Golf and London Scottish Golf.

MAZAPIL COPPER CO., Ltd., Copper and Lead Smelters, Concepcion del Oro and Saltillo, Mexico. Registered Address: 47, Peter Street, Manchester. Hours of Business: Usual. Incorporated as a Limited Company in 1896. Directors: A. Crewdson (Chairman), W. A. Aitchison, J. S. Burrows, W. A. R. Heaven, J. Higson, C: Hopkinson, William Jones and J. W. Purcell. Premises: Very extensive Mines and Works, cover about thirty by thirty kilometers. Staff: 4000 to 5000. Business: Copper and Lead Smelters. Telephone: No. 5923 City, Manchester. Telegraphic Address: " Macoco, Saltillo." Codes: Bedford and McNeill. Bankers: Parr's Bank, Ltd.

MEADE-KING, ROBINSON & CO., Oil Merchants, Tower Building, 22, Water Street, Liverpool. Hours of Business: Usual. Established in 1867 as Joseph Robinson. Continued as (1) Robinson and Meade-King; (2) Meade-King, Robinson & Co. Present Principals: R. R. Meade-King, J .P., Richard Robinson and William Smellie. Branches: Deansgate Arcade, Manchester; also at Glasgow, Hull and Bristol. Business: Mineral Oil Distributors representing the largest independent Refineries. Whale Oil and Fish Oil Importers from all parts of the World. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 1744 Central, Liverpool; No. 6441 City, Manchester. Telegraphic Address: Oleine," Liverpool and Manchester. Cable Address: " Seneca," Liverpool and Manchester. Codes: A B C (4th and 5th Editions). Al, Lieber's, Scott's, and `Western Union.

MEADOWCROFT, W., & SON, Ltd., Aerated Water Engineers and Fruit Essence Manufacturers, Regent Street, Blackburn. Hours of Business: Usual. Established in 1876 by William Meadowcroft. From 1888 continued as W. Meadowcroft & Son. Incorporated as a Limited Company in 1893. Directors: William Meadowcroft (Chairman), Robert Mercer, Robert Duckworth, James Meadowcroft (Managing Director). Premises: Extend over 60,000 square feet, equipped with modern appliances. Branches: Glasgow and Birmingham. Specialities: Aerated Water Machinery and Fruit Essences. Patents: Soda Water Machines (numerous) Bottle Filling Machines, &c. Connection: United Kingdom, Foreign. Telephone: No. 157 Blackburn. Telegraphic Address: " Meadowcrofts, Blackburn." Code: A B C (5th Edition). Bankers: Manchester and County Bank, Ltd. (Blackburn).

MEAKES & REDKNAP, Engineers and Boat Builders, Bridge Works and Victoria Boat Houses, Marlow-on-Thames. Hours of Business: Winter, 6 a.m. to 6 p.m.; Summer, 6 a.m. to 8 p.m. Established in 1886 by George Meakes and William Redknap. Present Principal: Joseph George Meakes. Premises: Situated on private grounds on the Berks side of the river, noted for its well-kept Lawns and Rose Gardens. Slipways worked by Steam Power. Business: Builders of Motor Launches and River Craft of the highest class. Storage of Launches for the winter. Repairs of all kinds. Boats bought or sold on Commission. Insurance on River Craft effected at special rates. Connection: United Kingdom (chiefly). Telephone: No. 4 Marlow. Telegraphic Address: " Meakes, Marlow."

MEAKIN (ALFRED) (TUNSTALL), Ltd., General Earthenware Manufacturers, Royal Albert and Victoria Potteries, Tunstall, Staffs. Established in 1873 by Alfred Meakin (d.). Incorporated as a Limited Company in 1896. Reconstructed 1909. Directors; A. S. Johnson, H, Johnson, F. C. Johnson. Staff: 1200. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 517 Central, Potteries. • Telegraphic Address: " Lustre, Tunstall." Bankers: National. Provincial Bank of England, Ltd.

MEARS & STAINBANK, Church Bell Founders, 32 and 34, Whitechapel Road, London, E. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1570 by Robert Mot. Name of Mears introduced in 1782. Present Principal: Arthur Hughes. One of the oldest; if not the oldest firm in the trade. Founders of Bells at Windsor; Castle. Two of the earliest Bells from the foundry are still in use at Westminster Abbey, one dated 1583 and the other 1598. Premises: Removed from the North Side of Whitechapel Road to the present site on the South Side in 1738. Staff: About thirty. Business: Church Bell Founders and Bell Hangers. Connection: Worldwide. Telephone: No. 9549 London Wall. Bankers: London County and Westminster Bank, Ltd.

MECHAN & SONS, Ltd., General Engineers, Scotstoun Iron Works, Glasgow. London Office: 28, Victoria Street, S.W. Hours of Business: Usual. Established in 1862 by Arthur Meehan. Incorporated as a Limited Company in 1904. Chairman: Arthur Meehan. Managing Directors: Henry Meehan and Samuel Meehan. The business, started from very small beginnings, is now one of the most important undertakings in Glasgow. Premises: Works cover an area of twenty acres, fully equipped with the latest improvements. Staff: 1700 employees. Branch: 24, Side, Newcastle-on-Tyne. Business: General Engineers' Specialities, include Marine, Gold Mining, Water, Cyanide and Sugar Plants. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office and India Office). Telephones: No. 2380 Hillhead, Glasgow; No. 5010 Victoria, London. Telegraphic Addresses: " Nautical, Glasgow "; " Elongation, London."

MEDWAY SAFETY LIFT CO., Electric, Hydraulic and Hand Power Lift Manufacturers, Albert Works, Rolt Street, Deptford, S.E. Hours of Business: Usual. Established in 1878 by Matthew Thomas Medway. Present Principals: M. T. Medway, E. M. Medway and A. S. Medway. Speciality: Patent Safety Electric Lifts. Patents: Hydraulic Valve, Electrical Lift Controllers, Locking Apparatus for prevention of Lift Accidents and ElectroMechanical Gate Locks, The Medway Safety Lift Co. have made a special study of lifts for thirty-five years, especially in their electric lifts of every description fitted with their patent " fool proof " controllers, simple in design and at the same time most efficient. Also specialise in a silent Hand-power Dinner Lift. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, Office of Works), also to the London County Council and to the leading. Railway Companies. Telephones: Nos. 2106, 2107 New Cross. Telegraphic Address: " Medway, Deptford." Codes t A B C (5th Edition); Western: Union; Private.

MEES, DENHAM & CO., Export Merchants, 50, Wellington Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established in 1857 by B. J. Behrend and Jacques van Raalte as Raalte, Behrend & Co. Succeeded in 1877 by Jacques van Raalte & Co., in 1900 by Mees, Denham & Co. Present Principal: Alexander Denham. Branch: 61, Portland Street, Manchester. Business: Export Merchants. Telephone: No. 642 Central, Glasgow. Telegraphic Addresses: " Raalte, Glasgow "; " Katoen, Manchester." Bankers: London County and Westminster Bank, Ltd., London; Clydesdale Bank, Glasgow; Charles Weisweiller Bank, Paris - Amsterdamsche Bank, Amsterdam. Mr. Alexander Denham is Netherland Consul and Russian Vice Consul in Glasgow and West of Scotland. Club: New, Glasgow.

MEGSON, A., & SON, Ltd., Stationers, Bookbinders, Engravers, Printers, and Account and Manifold Book Makers, Cambridge Street and 14, Mosley Street, Manchester. Hours of Business: 8 a.m. to 6 p.m. Established in 1846 by Albert Megson. Partnership Successions: (1) Albert Megson and Albert Henry Megson (son); (2) Albert Henry Megson and Clarence Megson (son); (3) .Albert Henry Megson and Clarence Henry Megson, Albert Longley Megson (sons). Incorporated as a Limited Company in 1909. Directors: Albert Henry Megson, J.P. (Chairman), Clarence Henry Megson (Managing Director), Albert Longley Megson. Inventors of the Manifold Copying Book in its present form about 1861. Speciality: Manifold Copying Books. Inventions; Manifold Copying Books. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1232 (Central), Manchester; No. 2419 (City), Manchester. Telegraphic Address " Manifold, Manchester."

MEIKLEJOHN & SON, Publishers, 11, Paternoster Square, London, E.C.

MEISENBACH WORKS, Photo-Engravers and Illustrators by all processes, Wolfington Road, West Norwood, S.E.; 182, 183, and 184, Fleet Street, London, E.C. Hours of Business: 8.30 a.m. to 6 p.m. (Works); 9 a.m. to 6.30 p.m. (Office). Established in 1884. Incorporated as a Limited Company in 1884. Amalgamated with Carl Hentschel Ltd. in 1903; Carl Hentschel, Managing Director. Premises: Large works, covering an area of one and a' half acres. Specialities: Were the pioneer firm of Photo-Engravers by the half-tone process in the kingdom. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 2633 Holborn (City Office); No. 74 Sydenham (Head Office and Works). Telegraphic Address: " Meisenbaeh, London." Bankers: Parr's Bank, Ltd.

MELHUISH (RICHARD), LIMITED, Labour saving Tools, &c., 50 and 51, Fetter Lane, Holborn Circus, London, E.C. Hours of Business: 8 a.m. to 7.30 p.m. Established by Richard Melhuish in 1828. Incorporated as a Private Limited Company in 1906.

MELLISH, RICHARDSON & CO., Ltd., Woollen Cloth Manufacturers, Stone Bridge Mills, Wortley, Leeds. Town Office, Quebec Chambers, King Street, Leeds. Incorporated as a Private Limited Company. Specialities: Covert Coatings, Vicunas and Worsteds. Telephone: No. 1257 Central, Leeds. Telegraphic Address: " Mellish, Leeds." All communications to be addressed to the Mills. Code: A B C. Bankers: National Provincial Bank of England, Ltd. (Park Row, Leeds).

MELLODEW (THOMAS) & COMPANY, LIMITED, Cotton Spinners, Doublers, and Velvet Manufacturers, Moorside Mills, Oldham. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, 6 a.m. to 12 noon. Established in 1830 by Thomas Mellodew. Incorporated as a Limited Company in 1896. Directors: Amos Mellodew (Chairman), Thos. Mellodew, Jas. A. Mellodew, Wm. Mellodew. Premises: Very extensive, containing 70,000 spindles,1,400 looms. Employees: 800. Speciality: Highest class of Cotton Velvets. Patents: Deep Pile Velvets, Fast Pile Velvets. Connection I United Kingdom, Foreign. Telephone 1 No. 897 Oldham. Telegraphic Address " Velvet, Oldham." Bankers: Manchester and County Bank, Ltd. Mr. James Mellodew was Mayor of Oldham in 1876. MELLOR, J., & SON, Silk and Cotton Dyers, Castlefield Dye Works, Macclesfield. Hours of Business: Usual. Established in 1883 by Joseph Mellor and R. C. Mellor. Present Principal: R. C. Mellor. Specialities: Dyeing Silk Piece Goods, Mercerised Cotton and Fine Yarns. Connection: United Kingdom. Telephone: No. 175 Macclesfield. Mr. R. C. Mellor is a Member of the Society of Dyers and Colourists. Pastime: Golf.

MELLOWES & CO., Ltd., Manufacturers of " Eclipse " Patent Roof Glazing, Lead Pipe and Pneumatic Organ Tube, and of Metal Casements and Steel Sashes. Sanitary Engineers and Specialists. Works and Head Offices: Corporation Street, Sheffield. London Offices: 26, Victoria Street, Westminster, S.W. Hours of Business: 8.30 a.m. to 5.45 p.m. Established: The original Lead business was founded over 100 years ago. Incorporated as a Limited Company in 1903. Directors: Joseph Mellowes (Chairman), F. W. Mellowes (Managing Director). Director and Secretary: Ernest King. Branches: Manchester, Glasgow, Newcastle-on-Tyne, Dublin, Belfast, Birmingham, Chestar, Southampton, Leeds, Aberdeen, South Wales, Norwich, Bristol, Canada, South America, Norway, Sweden, India, Ceylon, Spain, France, Belgium, Holland, Australia, Russia. Business: Sanitary Engineers and Experts, Lead Pipe Manufacturers, &c., makers of Steel Sashes. Patents: Inventors of " Eclipse " Imperishable Glazing for Roofs. Awards: Medals, Kensington, 1882; Manchester and Liverpool, 1883; Doncaster, 1883; London International, 1883 and 1884; Sheffield, 1885; Liege, 1905; Toronto, 1907. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government and the principal Railway Companies, &c. Telephones: No. 4,500 Sheffield (four lines); Nos. 4568 and 4569 Victoria (London). Telegraphic Addresses: "Eclipse, Sheffield "; " Mellowes, London." Bankers: Union of London and Smiths Bank, Ltd.

MELROSE, ANDw., & CO., Tea and Coffee Merchants, 93, George Street, 117, Princes Street, and Branches, Edinburgh. London Office: 19, York Buildings, Adelphi, W.C. Established in 1812 by Andrew Melrose, who assumed as partners his two sons, John and Andrew, while another son, William, acted as buyer for the firm in China. On the death of Andrew (sen.) and Andrew (jun.), John Simpson was made a partner, and in 1863 John Macmillan, who became solo partner in 1883. His sons, George, Thomas Finlayson and William Robert, succeeded him, and are the present members of the firm. Connection: United - Kingdom, Foreign, Colonial. Royal Warrants; Special Appointment to H.M. King George V., and to. T.M. the King and Queen of Spain. Royal Warrant holders sinco 1837, the first year of Queen Victoria's reign. Telephone: No. 6655 (tw ) lines) Edinburgh. Telegraphic and Cable dresses: " Melrose, Edinburgh "; " Melsuncof, Westrand, London." Code A B C.. Bankers: National Bank of Scotland, Ltd.

MELROSE, C. J., & CO., Wine and Spirit Merchants, 3, St. Sampson's Square, York. Hours of Business: 9 a.m. to 6 p.m. Established in 1743. Present Principals: John Melrose, I. Warner. Ono of the oldest firms in the trade. Speciality: Whisky Blending. Telephone: No. 28Y York. Telegraphic Address: Melrose, Davygate, York."

MELROSE (JAMES) & SONS, Engineers, Crescent Iron Works, Hawick, Scotland. Hours of Business: 6 a.m. to 5 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1815 by James Melrose. Continued by James Melrose as James Melrose and Sons. Present Principal: John Melrose. Branch: Teviotside Foundry, Hawick. Specialities: General Engineering and Woollen Machinery. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 326 Hawick. Telegraphic Address: " Melrose, Engineers, Hawick." Bankers: National Bank of Scotland.

MENTZENDORFF & CO., Champagne Agents, 6, Idol Lane, Great Tower Street, London, E.C. Hours of Business: Usual. Established by Ludwig Mentzendorff (d. 1901), joined by Stanley Mentzendorff. Present Principals: Stanley Mentzendorff, Harry John Newman, and Arthur William Folks. Business: Agency for the famous Cham pagne House of J. Bollinger, Ay, France (Brand Renandin, Bollinger & Co.). Connection: United Kingdom and Colonial. Royal Warrant: Held by Bollinger & Co. Telephone: No. 2909 Avenue, London. Telegraphic Address: " Mentzendorff, Bilgate, London." Bankers: Union of London and Smiths Bank, Ltd. Mr. Newman is a member of the Common Council of the Corporation of the City of London.

MERCANTILE BANK OF INDIA, Ltd. (THE), 15, Gracechurch Streot, London, E.C. Hours of Business: 10 a.m. to 3 p.m.; Saturdays, 10 a.m. to 1 p.m. Incorporated as a Limited Company in 1892. Directors: Robert James Black (Chairman), James Campbell, John Andrew Maitland, John Mackenzie Ryrie, Henry Melvin Simons, Sir David Yule. Chief Manager: P. Mould. Secretary and London Manager: James Steuart. Branches and Agencies: Bombay, Calcutta, Madras, Delhi, Karachi, Colombo, Kandy, Galle, Rangoon, Kuala Lumpor, Singapore, Penang, Kota Bahru (Kelantan) Batavia, Hong Kong, Shanghai. Edinburgh Deposit Agency, 64, Queen Street. Also Agencies in the chief towns of Great Britain, the Continent of Europe, America, Australia, New Zealand, Japan, South Africa, and the East. Business: The Bank transacts all Banking business, negotiates and Collects Bills; issues Drafts and Letters of Credit; opens Deposit Accounts; effects the Purchase or Sale of Indian and other Securities; undertakes the safe custody of Indian Government Paper; shares in the Capital Stock of Government and other Banks, &c. Capital Issued: £562,500. Reserve Fund: £465,000. The net profits for 1913, after providing for bad and doubtful debts, and including £30,105 brought forward, amounted to £141,604, and a dividend of eight per cent. was paid. Connection: United Kingdom, Foreign, Colonial, and Indian. Bankers: Bank of England, and London Joint Stock Bank, Ltd.

MERCER, JOHN, Cloth Manufacturers, Commercial Hill, Clitheroe.—See WHIPP BROTHERS.

MERCER (WILLIAM A.), & CO. Mining Engineers, 52, New Broad Street, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Established in 1898 by William A. Mercer, M.I.M.M., the present principal. Business: Inspection of Mining Properties in all parts of the world. Negotiations for purchase of approved properties. Connection: All parts of the world. Telephone: . No. 5669 Central, London. Cable Address: " Merceranco, London."

MERCHANTS MARINE INSURANCE CO., Ltd., 37, Cornhill, London, E.C. Hours of Business: 10 a.m. to 4 p.m. Incorporated as a Limited Company in 1871. Directors: Sir R. C. Forster (Chairman), H. W. Uloth (Deputy Chairman), Underwriter: W. Irwin. Secretary: E. Griggs. Business: Marine Insurance.

MEREDITH & CO., Eighteenth Century Varnish and Colour Manufacturers, Western Road, Birmingham. Hours of Business: 8 a.m. to 6 p.m.; Fridays, 8 a.m. to 7 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1780. Claim to be the oldest Varnish Manufacturers in the world. Specialities: Highest . class Varnishes and Colours of all kinds, Enamel in all shades. Connection,: United Kingdom, Foreign, Colonial. Telephone: No. 1387 (Central), Birmingham. Telegraphic Address: " Meredith, Birmingham." Code: A B C (5th Edition). Bankers: Metropolitan Bank (of England and Wales), Ltd. (Birmingham).

MEREDITH-JONES, J., & SONS, Ltd., Cambrian Leather Works, Wrexham, North Wales. Hours of Business: 8 a.m. to 6 p.m. Established in 1770 by John Peers, and is claimed to be the oldest and largest firm of Roller Leather Manufacturers in the United Kingdom. Partnership Successions: (1) Evan Morris (grandfather of Sir Evan Morris), 1822; (2) Jones & Rocke, 1858; (3) J. Meredith-Jones & Sons, 1888. Incorporated as a Private Limited Company in 1902. Directors: Alderman Edward Hughes, J.P., Charles Prescott, F. J. Warmsley. Premises: The Cambrian Leather Works, Wrexham, covering an area of about three acres, and employing from 300 to 400 hands. 1 argest Works for Roller Leather Manufacture. Specialities: Roller Leather for cotton spinning, in Welsh Sheep, Goats, Calf, Persian, and Waterproof Argali Leather; also Leather Belting for textile industries, and Fancy Leather. Connection: United Kingdom, Continent of Europe, North and South America, Mexico, India, China, Japan, Africa, Australia, Russia. Sales Dept.: Telephone Buildings, York Street, Manchester. Telephone: No. 75 Wrexham. Telegraphic and Cable Address: " Cambrian, Wrexham." Code: A B C. Bankers: London City and Midland Eank, Ltd. (Wrexham); Manchester, Liverpool and District Bank, Ltd. (Manchester).

MERRIKIN, W. S., Ltd., Paint, Colour, and Varnish Manufacturers, Hull. Hovers of Business: 9 a.m. to 5.30 p.m. Established about 1810 by William Merrikin. Succeeded in 1849 by William Smith Merrikin. Incorporated as a Limited Comcany in 1911. Directors: Charles Campion Merrikin and Alfred Ernest Merrikin. Secretary: W. G. Merrikin. Premises: Cover two acres; equipped with modern appliances. Staff: Sixty to seventy. Specialities: Paints, Colours, and Varnishes of every kind; Water Paint; Furniture Cream; Enamels; Damp Resisting Fluid, &c. Connection: United Kingdom, Foreign. Telephone: No. 1538 (National), and Corporation 1621. Telegraphic Address: " Merrikin, Hull." Bankers: Union of London and Smiths Bank, Ltd. (Hull).

MERRYLEES & CO., Ltd., Mechanical and Electrical Engineers, Clyde Street, Liverpool. Hours of Business: 8 a.m. to 6 p.m. Incorporated as a Limited Company in 1910. Managing Director: Harald Merrylees, who founded the business. Branch: Sharpe Road, Wallsend, Newcastle-on-Tyne. Sole Agents for North-East Coast: Frank Graham & Co., Sun Insurance Buildings, Collingwood Street, Newcastle-on-Tyne. Sole Agents for Scotland J. H. Lightbody (for Land Work), and A. W. Downie (for Marine Work), 38, Bothwell Street, Glasgow. Specialities: " Veitchi" Flooring Composition, Electrical Patent Switches, Ship and General Electrical Installations. Patents: Tube Brush, " Indomitable " Switch Plug, Pneumatic Tyre, Composition Mantelpieces, Composition Building Blocks. Connection: United Kingdom, Continental. Telephones: Nos. 842 Bootle, Liverpool, and No. 195 Wallsend; No. 199 (Post Office) and No. 618 (National), Newcastle-on-Tyne (for N.-E. Coast Agents); No. 506 Argyle, and No. 3746 (P.O.) (for Glasgow Agents). Telegraphic Addresses: " Merrylees, Liverpool "; " Veitchi, Liverpool "; " Veitchi, Wallsend "; " Gramah, Newcastle-on-Tyne "; " Doultons, Glasgow."

MERRYWEATHER & SONS, Ltd., Fire and Water Engineers, Greenwich Road, London, S.E., and 63, Long Acre, London, W.C. Established soon after the Great Fire of London. Incorporated as a Company in 1892; J. C. Merryweather (Governor), Alfred Essex, Leonard Miller and J. H. Osborne (Directors). Specialities: Steam Fire Engines, Fire Boats, Motor Fire Apparatus, Water Supply, Fire Escapes, and everything connected with. fire extinction. Connection: Throughout the United Kingdom, Abroad, and in the Colonies. Royal Warrant Holders to His Majesty King George V. Telephones: No. 132 New Cross; No. 1795 Gerrard. Telegraphic and Cable Address: " Merywether, London."

MERTON METALLURGICAL COMPANY, LIMITED (THE), 7, St. Michaels Alley, Cornhill, E.C. Hours of Business: Usual. Incorporated as a Limited Company in 1907. Directors: Alfred Merton, Richard -Merton, Samuel Baer, Walter Gardner, Henry Gardner, George Schuster. Capi tal: £1,000,000. The Company is connected with the following:—Henry R. Merton & Co., Ltd., Metal Exchanpe Buildings, London, E.C.; Metallgesell schaft, Metallbank and Metallurgische Gesellschaft A.G., all of Frankfort-on-the Main; the American Metal Co., Ltd., and Metallurgical Company of America, Ltd., of New York; the Australian Metal Company, Ltd., Melbourne; the Cornpania de Minerales y Metales of Mexico. Business: Investments in enterprises connected with Mining, Metallurgy and Metal Manufactures. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6426 Avenue. Telegraphic Address: " Mermetco, Lon don." Bankers: The Union of London and Smiths Bank, Ltd.

MESSER ENGINEERING CO. (THE), Manufacturers of Oxy-Acetylene Welding and Cutting Plants, 296. 298, and 300, City Road, London, E.C.; Frankfort a/Main; Philadelphia, P.A.; Vienna; Madrid; and St. Petersburg. Hours of Business: 9 a.m. to 6 p.m. Established in 1898 by Adolph Messer as Messer &_Co. Present Principal: A. Messer. Manager: A. Ziegler. Premises: Works cover 3000 square yards, equipped with modern devices throughout. Staff: 200. Agencies: In all countries. Specialities: Automatic Acetylene Generators for Carbide charges from 4 lbs. to 10 cwts. Welding and Cutting Blowpipes with great economical and technical advantages, Oxygen Producing Plants, Welding Machines and Cutter-Guiding Machines. Awards: Various Medals and Diplomas gained in Russian, German, Roumanian, Luxembourg Exhibitions. Connection: World-wide. Telephone: No. 3757 City, London. Telegraphic Address: " Weld meta, Isling, London." Code: A B C (5th Edition). Bankers: Union of London and Smiths Bank, Ltd. Mr. Ziegler is a member of the British Acetylene and Welding Association.

MESSULAM, M. B., & CO., Cotton Goods Manufacturers, 28, Oxford Street, 'Man chester. Hours of Business: 9 a.m. to 6 p.m. Established in 1850. Present Principals: John Derbyshire, J.P., and J. B. Messulam. Specialities: Whites, Greys and Prints. Connection: Turkey, Egypt, South America, &c. Telephone: No. 2871 Central, Manchester. Tele graphic Address: " Messulam, Man chester." Code: A B C (5th Edition). Bankers: Lancashire and Yorkshire Bank, Ltd. (Portland Street). Mr. Derbyshire is a Justice of the Peace,

METALLINE CEMENT CO. (THE), Manufacturers of Founders' Requisites. Head Office: 112, Bath Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Branches: Newcastle-onTyne, 16, Normanton Terrace; Manchester, 15 Piccadilly; Dundee, 52, Bell Street. Specialities: Iron Cement Compounds for Foundry use, &c. Special feature made of Core Gums. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 2258 Douglas, Glasgow. Telegraphic Address: " Adhesive, Glasgow." Code: A B C (5th Edition).

METALLURGICAL COMPANY, Ltd. (THE), Manufacturers of Special Alloys in Ingots. Works and Offices: Walker Gate, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 5 p.m. Established in 1867 by A. Keiffenheim. Incorporated as a private Limited Company in 1913. Directors: Erwin Charles Keiffenheim (Chairman), Thomas Barter Gilley, Louis Zollner. Secretary: J. H. Briggs. Specialities Non-ferrous Metals and Alloys. Connection: United Kingdom and Foreign. Telephone: No. 2022 Central, Newcastle. Telegraphic Address: " Ingots, Newcastle-on-Tyne." Codes: A B C and Lieber's. Bankers: Lloyds Bank Limited, Collingwood Street, Newcastle-on-Tyne. The Company also trade under the name of A. Keiffenheim & Sons.

METCHIM & SON, Parliamentary and General Printers, Lithographers and Stationers, Abbey Buildings, 8, Princes Street, Westminster, London, S.W . Established in 1840 by William Paul Metchim. Succeeded by William Paul Metchim, jun. (son), joined by Percy Bridgman Metchim (son of W. P. Metchim, jun.), who on the death of his father was joined by his brother Ralph Metchim (who for that purpose relinquished his legal practice). Present Principals: Percy Bridgman Metchim and Ralph Metchim. Business was carried on for nearly three-quarters of a century at 19 and 20, Parliament Street. Branch: 32, Clements Lane, E.C. Business: Parliamentary, Legal, and General Printing, Parliamentary Plans and Surveyors' Quantities. Connection: United Kingdom, Foreign. Telephones: No. 1734 Victoria; No. 1048 Avenue. Bankers: London County and Westminster Bank, Ltd. Mr. Percy Bridgman Metchim has been a Liveryman of the Stationers' Company since 1901. Mr. Ralph Metchim joined the Livery in 1912.

METHUEN & CO., Ltd., Publishers, 36, Essex Street, Strand, London, W.C. Telephone: No. 12983 Central. Telegraphic Address: "Elegiacs, London."

METROPOLITAN BANK (OF ENGLAND & WALES), Ltd. Head Office: 60, Gracechurch Street, London, E.C. Country Office and Transfer Office: Birmingham. Hours of Business: (Head Office) 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1866 as the Birmingham Banking Co., Ltd. Present Directors: Walter E. Warden (Chairman), Rt. Hon. the Lord Glantawe (Deputy-Chairman), S. Baldwin, M.P., W. H. Banks, H. C. Field, John Glasbrook, F. E. Muntz, Rowland Hill, Lord Ernest J. Seymour, J. Weston Stevens. Managing Director: Fred. Wm. Nash. General Manager: F. J. Hughes. Secretary: Jas. Smith Wood. Chief Inspector: J. E. Aytoun. London Manager: A. E. Old. London Sub-Manager: T. Thomson. Branches: In addition to the London Head Office and the Country Office at Birmingham, the Bank has places of business at 151 towns in England and Wales, and Agencies at Bampton, Brailes, Charlbury, Campden, Goring-on-Thames, Kineton, Penybont, and Shipton-under-Wychwood. Business: All usual banking business transacted. Paid-wp Capital: £550,000. Guarantee Fund: £450,000. Telegraphic Addresses: "Accessus, London," " Waterloo, Birmingham."

METROPOLITAN CARRIAGE, WAGON & FINANCE CO., Ltd. (formerly the Metropolitan Amalgamated Railway Carriage and Wagon Co., Ltd.). Head Office: Saltley, Birmingham. London Office: Brunswick House, Central Buildings, Westminster, S.W. HOUrl of Business: 9 a.m. to 5.30 p.m. Amalgamated in 1902, incorporating the Ashbury Railway Carriage and Iron Co., Ltd., Brown, Marshalls & Co., Ltd., the Lancaster Railway Carriage and Wagon Co.. Ltd.. the Metropolitan Railway Carriage and Wagon Co., Ltd., the Oldbury Railway Carriage and Wagon Co., Ltd., the Patent Shaft and Axletree Co., Ltd., Docker Bros., Ltd., and the Willingsworth Iron Co., Ltd. Directors: Frank Dudley Docker (Chairman), Ludford C. Docker and Alex. Spencer (Vice-Chairmen), Walter L. Hodgkinson, Sir George Scott Robertson, K.C.S.I., M.P., J. F. Cay, G. D. Churchward, J. R. Greg, P. Lacy, W. Lee Mathews, H. Walker, William C. Shackleford (Managing Director), J. Tunstall Sanderson, Percy Wheeler, J.P. (Managing Director), Secretaries: Lincoln Chandler and H. F. Farrow. Business: The Construction of Railway Rolling Stock of every description, Carriages for. Electric and Light Railways, Tram Cars, Steel Bridges, Roofs, Wheels, and Axles, Switches and Crossings, Pressed Steel Bogie Trucks; also Varnish and Paint Manufacturers. Patents are held in connection with Carriage and Wagon Construction. Connection: United Kingdom, Foreign, Colonial. Telephones: Head Office, No. 6410 Central (six lines); London Office, Nos. 231'7, 2318, and 2319 Victoria. Telegraphic Addresses: " Metro, Birmingham "; " Railcar, Vie, London."

METZLER & CO., Ltd., Music Publishers, Musical Instrument Manufacturers and Importers, 40 to 43, Great Marlborough Street; 33, 35, 37, 39, Foubert's Place, Regent Street, London, W. Established over 100 years. Incorporated as a Limited Company in 1893. Telephone: No. 3622 Gerrard. Telegraphic Address: " Lermetz, London."

MEUX'S BREWERY CO., LIMITED, Horse Shoe Brewery, 268, Tottenham Court Road, London, W. Hours of Business: 9 a.m. to 5 p.m. History: The Horse Shoe Brewery dates back to the year 1746. The present Brewery, with its appurtenances, covers nearly two acres.

M. & G. TRUCK & ENGINEERING CO., Ltd. (THE) (Successors to Mountain & Gibson, Ltd., Bury and London), Manufacturers of Electrical Tram Cars, Light Rolling Stock, Tramway Supplies, &c., St. John's House, Minories, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established in 1904 by Mountain & Gibson, Ltd., of Bury, Lanes. Acquired by the present firm in 1910. Incorporated as a Limited Company. Directors: F. H. Hobdell, I. E. Winslow, and P. C. Tarbutt. Premises: Extensive works at Stoke-on-Trent. Specialities: Special Types of Trucks for Electric Tramways and Railways (Designers, Patentees and Manufacturers), also Tram Cars, Sweeping and Watering Cars and Appliances for Electric Tramways and Railways, Momentum Brakes, Trolley Poles, Life Guards, Fittings and Accessories. Spare parts and Renewals for all types of Trucks. Patents: Several. Connection: World-wide. Telephone: No. 729 Avenue, London. Telegraphic Address: " Emgestock, London." Codes: A B C (5th Edition), Western Union, Lieber's.

MICHAELIS, HALLENSTEIN & CO. (PROPRIETARY), Ltd., Australian Merchants, 17 and 18, Basinghall Street, London, E.C. Telephone: No. 291 Bank. Telegraphic Address " Playfere, Ave, London."

MIDDLEMORE & LAMPLUGH, Ltd., Army contractors, Saddlery and Harness Manufacturers, Marsh Street, Walsall. Hours of Business: 9 a.m. to 6 p.m. Established in 1796 by Wm. Middlemore. Incorporated as a Limited Company in 1896. Directors: J. C. Skelton, J.P. (Chairman), W. A. De Lattre (Secretary and Manager). Premises: Works cover two acres in Coventry, fully equipped. Branch: At Walsall. Specialities: Horse Saddlery, Harness and Military Work. Patents: Cycle Saddle, and many others. Connection: United Kingdom, Foreign, Colonial; all civilised countries. Contractors to H.M. Government (War Office). Telephones: Nos. 155 Coventry, and 274 Walsall. Telegraphic Address: " Middlemore, Coventry.

MIDDLEMOST BROTHERS & CO., Ltd., Woollen Manufacturers, Clough House Mills, Birkby, Huddersfield. Incorporated as a Limited Company in 1896. Directors: H. Edwin Middlemost (Chairman), Charles Hy. Crowther, Robert V. Middlemost, Thomas Hy. Crowther. Business: Manufacture of Saxony and Cheviot Tweeds, Suitings, Overcoatings, Cap Cloths, Trouserings, Hairlines, Whipcords, Bedford Cords, Costume and Mantle Cloths. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 1345, 1346, Huddersfield. Telegraphic Address: " Most, Huddersfield." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd.

MIDDLETON, JONES & CO., Ltd., Manufacturers of Velvets, Velveteens, Prints and Fancies, 6, Chorlton Street, Manchester. Established in 1875. Incorporated as a Limited Company. 'Directors: Herbert Turner Jones (Managing Director), Albert Britfon, Thomas Knowles, Isaac Rothwell, Richard Kilvert. Specialities: Velvets, Velveteens, Prints and Fancies. Connection: United Kingdom, Canada, Australia, United States, and Continent. Telephone: No. 4867 Central, " Virgil, Manchester." Codes: A B C and Lieber's. Bankers: Manchester and County Bank, Ltd.

MIDDLETON, T., & CO., Ltd., Cotton Manufacturers, Adlington, Nr. Chorley, Lancashire; and 4, York Street, Manchester. Established by Thomas Middleton in 1856. Incorporated as a Limited Company in 1898. Premises: Contain 700 looms and Preparation, Finishing, Packing and Dyeing Machinery. Manufacturers of Fancy Coloured Cotton Goods. Telegrams: " Middletons, Adlington, Lancashire." Telephone: No. 37 Adlington.

MIDDLETON WALLPAPER MANUFACTURERS, Wallpaper Manufacturers, Fielding Mill, Middleton, nr. Manchester. Hours of Business: 6 a.m. to 6 p.m.; Saturdays, close at 12 noon. Business: Wallpaper Manufacturers. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 56 Middleton. Telegraphic Address: " Wallpaper, Middleton." Code: A B C (5th Edition). Bankers: Union Bank of Manchester, Ltd. (Middleton).

MIDGLEY (CHARLES), Ltd., Manufacturers of Toilet Soaps, &c., 17, St. Ann's Square, Manchester. Hours of Business: 8.30 a.m. to 7 p.m. Established in 1833 by Charles Taylor. Incorporated as a Limited Company fourteen years ago. Re-registered as a private Limited Company in 1910, with largely increased capital. Directors: Frank A. Ringer (Chairman and Managing Director), and V. W. Stanley. Premises: Electrical Department, 54, Barton Arcade; Warehouse, 196, Deansgate, Manchester. Staff: Twenty qualified chemists. Branches: Manchester, 90, Mosley Street; Altrincham, 55, Railway Street; Liverpool, 10, Castle Street (McGuffie & Co.), 129, Lark Lane, and 2B, Princes Road. Specialities: Medicated and Toilet Soaps and Throat Sprays. Sole Agents for:puma et Cie Perfumes. Patent: Miniature Spray for the throat. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 6905 and 6906 Central, Manchester; No. 1308 Altrincham; No. 1464 Central, Liverpool.

MIDGLEY (DAVID) & SONS, Ltd., Merchants, 1, Aked Street, Vicar Lane, Bradford. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1840 by David Midgley. Present Principals: Lewis Midgley and W. A. L. Midgley. Branch: 48, Princess Street, Manchester. Business: Merchants. Telephone: No. 103 Bradford. Telegraphic Address: "Midgley, Bradford."

MIDLAND ELECTRIC WIRE CO., Ltd., Manufacturers of Insulated Wires for Electric Lighting, &c., St. Saviour's Road, East, Leicester. Hours of Business: Usual. Established in 1882. Incorporated as a Limited Company, Manager: Walter Levi. Specialities: Wires for Dynamos and Motors; also Insulations to any specification for Bells, Telephones and Instruments. Telephone: No. 45 Central, Leicester. Telegraphic and Cable Address: " Conductors, Leicester."

MIDLAND ENGINEERING CO. (THE), Birmingham.—See NEW CONVEYOR CO., Ltd.

MIDLAND FAN CO., Ltd. (THE), Makers of Complete Installations for Heating, Ventilating, &c., County Chambers, Corporation Street, Birmingham. Hours of Business: Usual. Incorporated as a Limited Company. Managing Director: Hubert Humphreys. Speciality: Complete Installations for Heating, Ventilating, Dust and Refuse Collecting, and all Fan Work. Telephone: No. 5463 Central, Birmingham. Telegraphic Address: " Blast, Birmingham." Bankers: Lloyds Bank Limited.

MIDLAND FURNISHING CO., Ltd., Complete House Furnishers, 17, 19, 21 and 23, Southampton Row, Holborn, London, W.C. Hours of Business: 9 a.m. to 8 p.m.; Saturdays, 9 a.m. to 6 p.m. Established over fifty years. Staff: Over 100. Business: House Furnishing. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 8941 and 8942 Gerrard. Telegraphic Address: " Crevice, London." Bankers: Hoare and Co.'s Bank (Fleet Street).

MIDLAND GUN CO., Gun and Rifle Manufacturers, Demon Gun Works, Bath Street, Birmingham. London, Office: b, Regents Place, Regent Street, W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1888 by W. H. Wakefield and H. L. England. The former retired in 1897, the latter in 1913. Present Principal: A. H. Marsh. Specialities: Sporting Guns and Rifles of all qualities. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1254 Central, Birmingham; No. 7894 City, London. Telegraphic Address: " Rifles, Birmingham." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd., Birmingham.

MIDLAND MANUFACTURING CO., Ltd. (THE), (Proprietors: T. .1. Fryer (V. Co.), Makers of Screwing Tackle, Engineers', Railway, Contractors' and Mining Tools, Celtic Works, Savile Street East, Sheffield. Established in 1895 by T. J. Fryer. Incorporated as a Limited Company in 1899. Chairman and Managing-Director: T. J. Fryer. Premises cover nearly an acre of ground. The. Celtic Works were specially constructed in 1905. Offices in London, Birmingham, Manchester, Newcastle-on-Tyne, and Glasgow. Agents: In Bombay, Paris, Vienna, Copenhagen, Christiania, Lodz, &c. Specialities: Manufacture all classes of Hand Tools for Engineers, Shipbuilders, Boilermakers, and Contractors. Supply high-class Tools for Mines, Railways, Steamships, &c.; also Tools for use in Machines such as Milling Cutters, Twist Drills, &c. Patent: Inventors of the " Celtic " Solid Die Stock. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 768 and 3165 Sheffield. Telegraphic Address: " Fittings, Sheffield." Codes: A B C (5th Edition); Lieber's; Engineering. Bankers: London City and Midland Bank, Ltd. (Sheffield).

MIDLAND POTTERY CO., Ltd. (THE), Stoneware Manufacturers, 97, Old Hall Street. Works: Melling and St. Helens. Hours of Business: Usual. Established in 1889. Incorporated as a Limited Company in 1889. Directors: John Fair (Chairman), D. Webster, W. White. Manager: Edward Service. Secretary: John Hivey. Premises: Large works containing twelve Kilns at Melling, six Kilns at St. Helens. Business: Manufacturers of Stoneware. Connection: United Kingdom (chiefly), Foreign, Colonial. Telephone: No. 6812 Central. Telegraphic Addresses: " Pottery, Liverpool "; " Pottery, Kirkby, Liverpool " (for Melling Works); " Acclivity, Liverpool." Bankers: Bank of Liverpool, Ltd. (Victoria Street).

MIDVALE STEEL CO. OF PHILADELPHIA & LONDON, Ltd. (THE).—See THE MIDVALE STEEL CO, OF PHILADELPHIA & LONDON, Ltd.

MILLAR & CO., Wholesale Tile Merchants and Tile Fixers, 20, Queen Street, Broadway, and Railway Arches,The Grove, Hammersmith, London, W. Hours of Business: 9 a.m. to 6 p.m. Establisheo, in 1913 by S. S.:Millar. Present Principals: S. S. Millar and A. J. Hibberd (joined 1914). Premises: Occupy a suite of offices at 20, Queen Street; Stores at The Grove, Hammersmith. Sqff: Fourteen. Specialitics: Wall, Floor and Mosaic Tiles. Large Stocks of the best Tiles kept. Connection: United Kingdom, Foreign and Colonial. Telephwle: No. 1569 Hammersmith. Bankers: London City and Midland Bank, Ltd.

MILLAR, SON & CO., Land and Estate Agents, Auctioneers and Valuers, 46, Pall Mall, London, S.W. Hours of Business 9.30 a.m. to 6 p.m. Established in 1803 by James Millar. Succeeded by Charles William Millar, F.S.I., in 1860. Present Principal: William George Millar, F.A.I., since 1910. One of the oldest firms in the profession. Premises: Extensive, reputed to have been the home of Nell Gwynne. Staff: Large. Branches: Winnipeg, Victoria, British Columbia, and other agencies in Canada. Specialities: Agricultural Estates and Canadian Investments, London Houses and Investments. Connection: Canada. Telephone: No. 672 Regent, London. Telegraphic Address: Millaresta, Charles, London." Clubs (Mr. W. G. Millar), Sports, Otter Swimming, Rifle, &c. Mr. W. G. Millar is a Fellow of the Auctioneers' Institute. Mr. C. W. Millar was a Fellow of the Surveyors' Institute.

MILLARS' TIMBER & TRADING CO., Ltd. (formerly named Millars' Karri and Jarrah Co. (1902), Ltd.), Owners of Forests in Australia and Tasmania, Sawmillers, Shippers of Australian and other Hardwoods, Pinners' Hall, Great Winchester Street, London, E.C. Hours. of Business: 10 a.m. to 5.30 p.m.;-Saturdays, 10 a.m. to 1 p.m. Established—original Company, Millars' Karri and Jarrah Forests, Ltd.—in 1897. Incorporated as present Company in 1902. Directors: James White, LL.D. (Chairman), Sir Ernest Paget, Bart. (Vice-Chairman), Richard Combo, C. Peto Bennett, L. R. Davies. Joint Managing Directors: Joseph Temperley, Charles Temperley. Secretary: Robt. L. Allen, F.C.I.S. Was formed to amalgamate the busi nesses of Millars' Karri and Jarrah Forests, Ltd., the Jarralidale Jarrah Forests and Railways, Ltd., the Canning Jarrah Timber Co., Ltd., the Jarrah Wood and Saw Mills Co., Ltd., the Imperial Jarrah Wood Corporation, Ltd., M. C. Davies' Karri and Jarrah Co., Ltd., the Gill McDowell Jarrah Co., Ltd., the Jarrah Timber and Wood Paving Corporation, Ltd. Branches: In the principal Foreign and Colonial centres. Subsidiary Companies: Purfieet Wharf and Sawmills, Ltd., Millars' West Australian Hardwoods Co., Ltd. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 368 London Wall (six lines). Telegraphic and Cable Address: " Jarrah, London."

MILLER, Dr. A. K.—See HIEPE & MILLER.

MILLER, GIBB & CO., General Merchants, 12. Hackins Hey, Liverpool; and 5, Lloyds Avenue, London, E.C. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1911 by Miller Brothers & Co., to take over the business of Swanston & Co. Present Principals: T. Hamilton Miller, H. Miller, A. Sauerberg, T. 0. Miller and H. R. Gibb. Specialities: Chiefly Cereals, Oils and Metals. Connection: Foreign and Colonial. Telephones: No. 7232 Central, Liverpool (3 lines); No. 1062 Avenue, London. Telegraphic and Cable Address: " Milgibco," Liverpool and London. Codes: Private and A B C (5th Edition), Liverpool; Private, A B C (4th and 5th Editions), and Bentley's (London). Bankers: National Provincial Bank of England, Ltd. (Liverpool).

MILLER, JAMES, Manufacturer of Baking Powder, Park Place, Cheetham, Manchester. Hours of Business: Usual. Established in 1847. Present Principal: H. J. Miller. One of the oldest firms in the trade. Speciality: Miller's British Baking Powder in tins and Packets. Title and Trade Mark registered. Telephone: No. 2990 City, Manchester. Telegraphic Address: " Rellim, Manchester."

MILLER, J. & G., Distillers of Mitcham Essential Oils, Fruit Growers, Farmers and Market Gardeners, Mitcham, Surrey. Hours of Business: Usual. Established in 1874. Premises: Cultivate aboilt 1200 acres. Staff: About 250. Branches: Chelsfield, Swanley, Bromley, Kent. Business: Distilling Mitcham Essential Oils, Fruit Growing, Farming and Market Gardening. Claim to be the largest Distillers in England of Mitcham Essential Oils. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 865 Mitcham. Telegraphic Address: " Miller Brothers, Mitcham." Bankers: London County and Westminster Bank, Ltd.

MILLER (JOHN) & CO., Coppersmiths and Brassfounders, 86, Dale Street, Glasgow, S.S. Hours of Business: 6 a.m. to 6 p.m. Established in 1859 by Miller & Pyle. Continued by R. M. McDougall, the present principal. Original firm of Miller & Fleming, Robertson Street. John Miller died two years ago. Premises: Cover 1700 square yards. Staff: 100. Specialities: Distillery Work for Home and Foreign Countries. Patents: Several in connection with Stills. Awards: Glasgow Exhibition, 1888 and 1901. Connec- tion: World-wide. Telephone: No. 1530 South, Glasgow. Telegraphic Address: " Lowines, Glasgow." Bankers: Clydesdale Bank, Ltd.

MILLER (JOHN) & CO. (LIVERPOOL), Ltd., General Exporters, 24, Chapel Street, Liverpool, and Alsina 367, Buenos Aires. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1904. Incorporated as a Limited Company in 1911. Governing Director: John Miller. Director: F. Adamson. Secretary: H. H. Hughes. Staff: Thirty-five. Specialities: Metal, Hardware, Machinery, Chemicals, &c. (Exporters); Produce (Importers and Exporters). A special feature made of Sanitary Appliances of all kinds. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 8436 Central, Liverpool. Telegraphic Address: " Vitesse, Liverpool." Codes: A B C (4th and 5th Editions), Lieber's, Western Union, Ribeiro, A 1, and Private. Bankers: London City and Midland Bank, Ltd. (Dale Street).

MILLER, SON & TORRANCE, Ltd., Manufacturers and Warehousemen, 21, Cannon Street, and 20 and 21A, Bread Street, London, E.C., and at Glasgow, Belfast, and Liverpool. Hours of Business: 9 a.m. to 5 p.m. Established in 1833. Incorporated July 31st, 1900, as a Private Company. Specialities: Embroideries, Laces, Blouses, Underclothing, Skirts, Baby Linen, &c., &c., of a superior class. Connection: Amongst the best retail houses in London and Country; also some shipping trade. Telephone: No. 13885 Central (London). Telegraphic Address: " Torrance, Cent, London."

MILLER, T. L., & CO., Hemp and Jute Manufacturers, Hillside Works, Dundee. Hours of Business: 9 a.m. to 6 p.m. Established in 1857 by Alexander Miller. Present Principals: Thomas L. Miller, joined 1883, and David Peattie, since 1902. Premises: Two Powerloom Factories, with all preparing and finishing Machinery. Staff: Vn. Branch: Nelson Street Factory, Dundee. Staff Clubs: Hillside Cricket, Hillside Ambulance Corps, Workers Holiday Fund. Business: Manufacture Hemp and Jute Goods. Connection: United Kingdom. Telephone: No. 438 (Private Branch Exchange), Dundee. Telegraphic Address: " Monarch, Dundee." Bankers: Bank of Scotland, Dundee.

MILLER (WILLIAM), Ltd., Admiralty Contractors. Head Office: St. George's Square, Portsea, Portsmouth. Hours of Business: Usual. Established in 1881 by Wm. Miller. Incorporated as a Limited Company in 1898. Chairman: Wm. Miller. Managing Director: James Yates. Secretary: A. E. Allen. Staff Club: Sick Benefit. Branches: Gibraltar, Devonport, Portland, Dover, Sheerness, Chatham, Invergordon, Queensferry, Harwich. Speciality: Canteen Tenants on Men-of-War under the Admiralty. Contractors to H.M. Government (Admiralty). Telephones: No. 38 (National and Municipal) Portsmouth; No. 91 Devonport; No. 14 Sheerness; No. 25 Harwich; No. 126 Chatham; No. 19 Portland. Telegraphic Add/raises: " Neptune," Portsmouth, Devonport, Portland, Chatham, Sheerness, Dover, Harwich. Code: A B C (5th Edition). Bankers: National Provincial Bank of England, Ltd.

MILLIGAN, ROBERT F., Stained Glass Artist, 64 and 58, Bain Street, Glasgow. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1908 by Robert F. Milligan, the present principal. Premises: Cover about 765 square feet. Staff: Five. Specialities: Memorial Windows, Casements, Ventilators and all kinds of Stained, Leaded, and Embossed Glasses, for Schools, Churches, Public Buildings, &c. Award: Bronze Medal, South Kensington, 1901. Telephone: No. 2760 Bell, Glasgow. Bankers: Bank of Scotland. Mr. Milligan is a member of the Lodge Union No. 332 (Masonic). Pastimes: Music, Cycling, Swimming and Photography.

MILLION-GUIET, Motor Bodies de Luxe and Motor Car Manufacturers' Agents. Showrooms: 48, Old . Bond Street, W. Offices and Works: 13, Britannia Street, Gray's Inn Road, London, W.C. Hours of Business: 9 a.m. to 6.30 p.m. Established: London Branch opened in 1908 by Parent Company in Paris. Incorporated as a Limited Company under French legislation. General Manager: In London, M. Phinstag. Premises: Very extensive and well equipped. Staff: London, about 100; Paris, about 1500. Branches: 24, Dukes Road, Euston Road, London, N.; Paris, Antwerp. Specialities: Highclass Motor Carriages of all descriptions. Landaulettes, Limousines, Torpedoes and Cabriolets. Also agents to supply all the leading makes of chassis. Awards: Lyons, 1872; Vienna, 1873; Santiago, Chili, 1875; Paris, 1875, 1878, 1889, 1900 and 1903; Philadelphia, 1876; Brussels, 1880; Frankfurt, 1881; Bordeaux, 1882; Amsterdam, 1883 ' • Chicago, 1893. Telephone: No. 1945 Regent; No. 2878 North (two lines), London. Telegraphic Address: " Ammonthic, *Kincross, London." Bankers: Credit Lyonnais, Cockspur Street, London, W.

MILLS & BOON, Ltd., Publishers, 49, Rupert Street, London, W. Hours of Business: 9.15 a.m. to 6 p.m. Established in 1909 by Gerald R. Mills and Charles Boon. Incorporated as a Limited Company. Directors: Gerald R. Mills and Charles Boon. Business: Publishers of every kind of Literature.' Telephone: No. 929 Regent, London. Telegraphic Address: " Millsator, Piccy, London." • Cable Address: " Millsator, London." Bankers: London City and Midland Bank, Ltd.

MILLS (EDWIN) & SON, Ltd., Hydraulic Engineers, Brass and Iron Founders, Hydraulic Press and Machinery, Screw Press and Pump Makers, &c., Aspley Iron Works, Huddersfield. Hours of Business: 6.30 a.m. to 5.30 p.m.; Saturdays, 6.30 a.m. to 12.15 p.m. Established about 1810 by William Mills. Partnership Successions: (1) Mills & Firth, 1850; (2) Wm. Mills, 1854 to 1861; (3) Edwin Mills, 1861 to 1893; (4) Chas. Wm. Mills, 1893 to 1912. Incorporated as a Limited Company. Chairman: Joseph Wheatley. Managing Director: John Bleasdale. Secretary: F. E. Wright. Ore of the oldest-established firms in the trade. Stag: Fifty to sixty. Specialities: Hydraulic High-pressure Pumps and Accumulators, Hydraulic Baling Presses for Cotton, Wool, and Fibres. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 251 Huddersfield. Telegraphic Address: " Omo, Huddersfield." Codes: A B C (4th and 5th Editions), Engineering (2nd Edition).

MILLS & GIBB INCORPORATED, Dry Goods Importers. Principal House, New York, and 49, Stoney .Street, Nottingham. Hours of Business: 9 a.m. to 7 p.m. Established in 1865 by Philo L. Mills (d. 1905) and John Gibb (d. 1905). Incorporated as a Private Limited Company in 1900. Branches: Paris, Calais, Plauen, and St. Gall. Specialities: Laces, Curtains, Embroideries, White Goods, Linens, Handkerchiefs, Neckwear, Haberdashery, Gloves, &c. Telephone: No. 10 Nottingham. Telegraphic Address: " Mills, Nottingham." Bankers: Union of London and Smiths _Bank, Ltd.; Capital and Counties Bank, Ltd., and a number of Banks on the Continent.

MILLS, JOSEPH MASON, Distiller, Brookfield Distillery, Hempshaw Lane, Stockport; Manufacturing Drysalter, Waterloo Works, Stockport. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1901 by Joseph Mason Mills, the present principal. Premises: Extensive, coveriqg two and a half acres. Specialities: Bird Lime, Fly Gum and Disinfectants Manufacturer and Exporter. Distiller and Methylator of Spirit, Importer of Oils, Dyes, and Chemicals. • Connection:. United Kingdom, Foreign and Colonial. Telephones: No. 96 Hempshaw Lane; • No. 940 Waterloo. Telegrams: " Aniline, Stockport." Bankers: Williams Deacon's Bank, Ltd.

MILLS & MILNES, Surveyors, Valuers, and Land Agents, 57, Hamilton Square, Birkenhead. Hours of Business: Usual: Established in 1828 by John Lister, C.E. Partnership Successions: (1) Lister, Mills and Fletcher (partners, J. Lister, E. Mills, and E. Fletcher); (2) Mills and Fletcher (E. Mills, E. Fletcher, and W. E. Mills); (3) Mills and Milnes (William Edward Mills and E. Milnes). Present Principals: William Edward Mills, F.S.I., Edwin Milnes, and Charlton Milnes, P.A.S.I. One of the oldest firms of Surveyors and Land Agents, and have their original Surveys and Plans of the District for the last eighty years. Specialities: Surveys, Valuations, Compensation, Rating, and Arbitration Work; also Landed Estate Management. Telephones: Nos. 337 and 1907 Birkenhead. Telegraphic Address: " Arbitrator, Birkenhead." Bankers: London City and Midland Bank, Ltd. Mr. W. E. Mills has been President of the Counties Palatine ( Lancashire and Cheshire), Provincial Committee of the Surveyors' Institution, Westminster. An Official Valuer appointed under the Provisions of the Finance Act, 1894.

MILLS (WILLIAM), LIMITED, Aluminium Founders, Finishers, &c., Atlas Works, Sunderland; Atlas Aluminium Works, Grove Street, Birmingham. Hours of Business: 9 a.m. to 5 p.m. Established in 1886 by William Mills. Incorporated as a Limited Company in 1903. Directors: William Mills (Chairman and Managing Director), J. H. Mills, C. E. Rose, and H. Joyce. Claim to be pioneers of Aluminium industry. Premises: Two extensive Works, Sunderland and Birmingham. Stall: 300. Specialities: Aluminium Castings for Motor Car Builders and all other trades; Cooking Utensils; Aluminium Alloys, Boat Gear, Sportsmen's Stools, Golf Clubs. Patents: Boat Gear, Sportsmen's Seats, and Golf Clubs. Connection: World - wide. Telephones: No. 552 Sunderland; No. 9 Smethwick, Birmingham. Telegraphic Addresses: " Engineer, Sunderland "; " Wilmil, Birmingham." Bankers: London Joiilt Stock Bank, Ltd.

MILLS-FULFORD, Ltd., Sidecar Manufacturers, &c., Crown Works, Stoney Stanton Road, Coventry. Hours of Business: Works, 6.30 a.m. to 8 p.m.; Saturdays, 6.30 a.m. to 12 noon; Offices, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1899 by James Mills and W. H. Fulford.' Partnership dissolved 1904. Incorporated as a Limited Company in 1913. Directors: William Henry Fulford and J. M. Hillyard: Specialities: Makers of Cycles, Trailing Cars, Fore Cars, Side Cars, and Jinrickshas. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government. Telephone: No. 46 Coventry. Telegraphic and Cable Address: " Crown, Coventry." Code: A B C (5th Edition). Bankers: National Provincial Bank of England, Ltd.

MILNE (JOHN) & CO., Ltd., Pearl Barley and Oatmeal Manufacturers, Caledonian Mills, Palmerston Road,. Aberdeen. Hours of Business: 9 a.m. to 6 p.m. Established in 1869 by William Ramsay of Cupar, Fife, and John Milne of Inverurie. Incorporated as a Limited Company in 1898. Managing Directors: John Milne, Wm. Ramsey, J.P. Premises: Large Mills, Aberdeen, and at Dyce. London Offices: 3, Cross Lane, E.C. 8ranche8 Tiventy-three. Specialities: At Aberdeen, Millers' Pot Barley, Oatmeal, Husk Meal, Groats; General Grindery Trade; " Calmila," a new Cereal Food. At Dyce, Manures, Feeding Stuffs, Coals, Sheep Dip. Patents: Machine for Dissolving and Drying Superphosphates, and Patent Conveying. Attachment. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 195 Aberdeen; No. 4 Dyce. Telegraphic Addresses: " Caledonian Mills, Aberdeen "; " Milne, Dyce." Bankers: North of Scotland and Town and County Bank, Ltd.

MILNE (JOHN) & SONS, Corn Merchants, Southesk Grain Stores, Montrose. Hours of Business: Usual. Established in 1851 by John Milne (d.). Present Principals: George Gardyne Milne and John Gardyne Milne (sons). Premises: situated on the river South Esk. Have a storage capacity of 10,000 quarters; also occupy Montrose Dock Buildings, equipped with the newest and best machinery for handling and cleaning corn of all kinds in large quantities. Business: Exportation of Oats, Barley and Wheat to East and West Coast of England. Seed Corn a Speciality. Telephone: No. 16 Montrose. Telegraphic Address: " Milne; Montrose." Bankers: British Linen Bank, Ltd., and National Bank of Scotland, Ltd.

MILNER (WILLIAM) & SONS, Ltd., Silk Manufacturers, Leek, Staffs. Hours of Business: Usual. Established in 1840 by William Milner (d.). Incorporated as a Limited Company in 1907. Directors: Robert S. Milner, Arthur Fogg and Frederick Sugden. Branches: London, 150, Oxford Street, W.; Glasgow, 49, Jamaica Street. Specialities: Sewing Silks, Braids and Trimmings for Ladies' Wear; Knitted Scarves in Silk, &c. Awards: Medals, Vienna, 1873; Sydney, 1879; Philadelphia, 1876; Barcelona, 1888. Connection: United Kingdom, and Colonial. Telephone: No. 32 Leek. Telegraphic Address: " Milners, Leek." Code: A B C (5th Edition). Mr. Milner is the oldest member of the Leek Urban District Council.

MILNERS' SAFE CO., Ltd., Manufacturers of Fire and Thief Resisting Safes, &c. Head Office: 28, Finsbury Pavement, London, E.C. Manufactories: Phoenix Safe Works, Liverpool; and at Carpenter's Road, Stratford, London, E. Established about 100 years ago. Incorporated as a public Company in 1874. Present Directors: Samuel Studd (Chairman), Sir James W. Ritchie, Bart., Sidney No-will, John J. Perry (Managing Director). Employment is given to about 1,000 people. Specialities: Milners' Fire and Thief Resisting Safes, constructed upon principles which are the outcome of long experience and careful study; Steel Office Furniture and Fittings; Light pressed Steel Cabinet Work of all kinds. Numerous patents are held relating to Safes, Strong-rooms, Locks, &c., and many improvements in construction and accessories. Connection: World-wide. Have supplied nearly all members of the Royal Family. Telephone: No. 1246, London Wall. Telegraphic and Cable Address: " Holdfast, London."

MILNES-DAIMLER, Ltd., Motor Car Manufacturers, 221, Tottenham Court Road, and 3 to 6, Alfred Place, London, W. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1902. Telephones: No. 2268 Ger-rard; No. 8821 Central. Telegraphic Address: "Milnesie, London." Codes: Lieber's; Standard.

MILSTED, W. H., & SON, Colonial Agents and Merchants, 73, Golden Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1892 by W. H. Milsted and E. P. Milsted. Present Principals: W. H. Milsted, E. P. Milsted, and J. Raymond Wilson. Premises: Consist of two Floors and Basement. Staff: Twentyfive. Specialities: Exporting of Drapery, Woollens, Clothing, Hats, Boots and Shoes, Haberdashery, Hosiery, Ironmongery and Groceries. Importing of all classes of Colonial Produce. Connection: United Kingdom and Colonial (South Africa, Australia, New Zealand, and Canada). Telephone: No. 9141 London Wall. Telegraphic Address: " Approval, London." Codes: A B C (5th Edition); Corby; Anderson's; Private. Bankers: Parr's Bank, Ltd.; Barclay & Co., Ltd.; Standard Bank of South Africa, Ltd.; Bank of Adelaide, Ltd.; Bank of New South Wales, Ltd.; Union Bank of Australia, Ltd.; Bank of New Zealand, Ltd.; Bank of Australasia; Provincial Bank of England, Ltd.

MILWARD (HENRY) & SONS, LIMITED, Manufacturers of Needles, Fish-hooks, and Fishing Tackle, Washford Mills, Redditch, and 122, Wood Street, London, E.C. Hours of Business: 8 a.m. to 6 p.m. Established in 1730 by Henry Milward. Continued by J. F. and V. Milward. Incorporated as a Limited Company in 1889. Directors: J. F. Milward, J.P. (Chairman), C. F. Milward, J.P., and H. T. Milward (Managing Directors), G. H. Milward, A. D. Bartleet, H. S. Bartleet, J.P. Premises: Extensive and highly-equipped Works. Staff: About I ,300. Bonus based on profits, given to certain employees. Speciality: The Calyxeyed Needle. Makers of the highest quality of goods in Needles, Fish-hooks, and Fishing Tackle. Patents: Several. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 15 and 60 Redditch; No. 8318 Bank (London). Telegraphic Address: " Milward, Redditch." Code: A B C (4th and 5th Editions). Bankers: Capital and Counties Bank (Redditch).

MINIMAX CONSOLIDATED, Ltd., AND MINIMAX, Ltd., Fire Extinguishers and Paint Sprayers. Registered Offwe: Milton House, 8/9, Chiswell Street, E.C. Head Office and Works of Minimax, Ltd.: Feltham, Middlesex. Hovers of Business: Office, 9.30 a.m. to 6 p.m. Minimax Ltd. incorporated as Limited Company in 1903, Minimax Consolidated Ltd. in 1906. Directors: Minimax Consolidated, Ltd.: W. Graaff (Managing Director), • E. Bruce Millar (Chairman), W. Dollgen, and J. Fluker. Secretary: A. W. Cook, F.C.I.S. Minimax, Ltd.: W. Oraaff and J. Fluker (Joint Managing Directors), E. Bruce Millar (Chairman), K. R. Balfour, and H. Yorke. Secretary: A. W. 2 x Cook, Branches: Minimax Consolidated, Ltd.: Berlin, Hamburg, NUrnberg, Brussels, New York, Barcelona, Helsingfors, Cairo, Leipzig, Breslau, Vienna, Milan, Scheveningen, Christiania, Moscow, Stuttgart, Dresden, Budapest, Paris, Constantinople, Gothenburg, Libau, Warsaw. Minimax, Ltd.: Dublin, 44, Dawson Street; Glasgow, Gordon Chambers, 82, Mitchell Street, and 81, Bentinck Street, Calcutta. Specialities: Fire Extinguishers and Paint Sprayers. Patents: Fire Extinguishers, Paint Sprayers, Lime Washers. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 8752 Central, 191 Hounslow, and 36 Feltham. Telegraphic Addresses: Minimax, Ltd., " Minimaxial, Finsquare, London," and " Minimaxial, Feltham "; Minimax Consolidated, Ltd., " Miconsoli, Finsquaro, London." Code: Lieber's. Bankers: Miniinax Consoli-dated, Ltd., Parr's Bank, Ltd.; Minimax, Ltd., Barclay & Co., Ltd.

" MINING JOURNAL" (THE), Editorial and Advertisement Offices, 46, Queen Victoria Street, London, E.C.; Printing and Publishing Department, 121, Fleet Street, London, E.C. Hours of Business: Offices, 9 a.m. to 6 p.m. Established in 1835. Telephone: No. 4411 Central. Telegraphic Address: " Tutwork, London. Bankers: London County and Westminster Bank, Ltd.; Capital and Counties Bank, Ltd.

MINT (THE), BIRMINGHAM, Ltd., formerly Ralph Heaton & Sons, Coin Manufacturers, Icknield Street, Birmingham. Established in 1829 by Ralph Heaton, grandfather of the present Managing Director. Incorporated as a Limited Company in 1889. Directors: Colonel Ernest Villiers, A.D.C. (Chairman), Horace Peel, A. Ll. Lloyd, Ralph Heaton (Managing Director), W. E. Bromeb (Assistant Managing Director). Premises: Present extensive works were constructed in 1859; previous to that date business conducted in Shadwell Street, Birmingham. Business: The Manufacture of Coins for the British, French, Italian, Russian, South American, and many other Foreign Governments. Are also Mint Machinery Manufacturers to the Chinese and other Governments, and Tube, Metal and Wire-makers. Stampings, Medals, &c. Have introduced many improvements in Coining Machinery. Connection: Worldwide. Telephones: No. 5R (Order Department); No. 3154 Birmingham. Telegraphic Address: " Mint, Birmingham." Code: A B C (5th Edition).

MINTO, W. J., & CO., Furnishing Ironmongers, Iron Merchants, Plumbers, Tinsmiths, Gas Fitters, and Hot and Cold Water Engineers, King Street, Wigton, Cumberland. Hours of Business: 7 a.m. to 7.30 p.m. Established in 1801 by Thomas Hethrington. Succeeded by Robert Twentyman and John Beaty. Present Principal: William John Minto. One of the oldest firms iin the trade Premises:- Cover half an acre. Staff: Eleven. Branches; 2, West Street and Meeting House Lane, Wigton, Cumberland. Business: Furnishing Ironmongers, Iron Merchants, Plumbers, Tinsmiths, Gas Fitters, and Hot and Cold Water Engineers. Telephone: No. 11 Wigton, Telegraphic Address: " Minto, Wigton ." Bankers: Bank of Whitehaven. Mr. R. Twentyman was Chairman of the Urban Council.

MINTON, HOLLINS & CO., Manufacturers of Floor and Wall Tiles, Ceramic Mosaic, and Faience, Patent Tile Works, Stokeon-Trent, and 109, Great Portland Street, London, W. Established in 1840 by the late Herbert Minton and Colonel Michael Daintry Hollins. The works at Stoke-onTrent are among the largest and most important in the Potteries, covering between twelve and thirteen acres, and giving employment to about 500 hands. Specialities: As above. The firm has played a prominent part in the revival of Encaustic Tile manufacture, and is known all over the world for its productions. Royal Warrant: Special Appointment to His Majesty the King. Telephones: No. 897 Stoke; No. 5047 Gerrard, London. Telegraphic Address " Astra, Stoke-on-Trent."

MINTONS, Ltd., China and Earthenware Manufacturers. Works and Head Offices: Stoke-on-Trent. London Offices: 25, Farringdon Avenue, E.C. New York: 43-51, West Fourth Street. Hours of Business: Usual. Established in 1793 by Thos. Minton. Incorporated as a Limited Company in 1883. Chairman: J. F. Campbell. One of the oldest and most notable undertakings of the kind in the United Kingdom. Premises: Extensive; part of the ancient site of buildings in 1793 retained. Staff: Varies; about 1,200. Business: Manufacture of all classes of China and Earthenware and Glazed Tiles. Trade-mark: Globe and Crown— name " Minton's." Connection: United Kingdom, Canada, United States, Continent of Europe. Royal Warrant: To His Majesty King George V. Telegraphic Addresses: " Mintons, Stoke-on-Trent " (Works); " Mintons, Fleet, London."

MIRRLEES WATSON CO., Ltd. (THE), Engineers, 45, Scotland Street, Glasgow. London Office: 122, Cannon Street, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1848 by Jas. B. Mirrlees. Incorporated as a Limited Company in 1889. Directors: Allan F. Baird (Chairman), Charles Day (Managing Director), Charles Ker, Andrew Lamberton, R. B. Mitchell (Secretary), W. Scott Herriot (General Manager), W. A. Dexter. Premises: Cover about five acres. Staff: 1000. Specialities: Sugar Machinery, of which they claim to be the oldest and most extensive manufacturers; Condensing Plant, Fresh Water Distilling and Evaporating Plants. Patents: Numerous. Connection: World wide. Telephones: No. 1781 South Side, No. 69 Kinning Park, Glasgow; No. 1836 City, London. Telegraphic Addresses: " Mirrlees, Glasgow," and " Mirrlees, Cannon, London." Codes: A B C (4th and 5th Editions), Engineering, Western Union, Lieber's, A 1. Bankers: Clydesdale Bank, Ltd.

MITCHELL BROS., Worsted Spinners, Old Town, near Hebden Bridge. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1881 by William Henry Mitchell and John Cousin Mitchell. Present Principals: W. H. Mitchell and J. C. Mitchell. Specialities: Warps and Wefts for Weaving. Hosiery and Knitting Yarns. Connection: United Kingdom, Foreign, Colonial. Export trade. Telephone: No. 40 Hebden Bridge. Telegraphic Address: " Mitchells, Wadsworth."

MITCHELL BROTHERS, BRADFORD, Ltd., Mohair Spinners and Manufacturers, 3 to 5, Bowling Old Lane, Bradford, Yorks. Hours of Business: 6 a.m. to 5.15 p.m. Established by Abraham Mitchell and Joseph Mitchell. Their sons being now Directors. Incorporated as a Limited Company in 1909. Chairman: Tom Mitchell, J.P. Staff: 1000. Business: Mohair Spinners and Manufacturers. Telephone: Nos. 31 and 32 Bradford. Telegraphic Address: " Mibro, Bradford." Bankers: Lloyds Bank Limited.

MITCHELL BROTHERS COTTON CO., Ltd., Cotton Spinners and Doublers. Head Office: Prospect Mills, Sowerby Bridge. Hours of Business: 8 a.m. to 5 p.m. Established in 1888 by Mitchell Brothers. Incorporated as a Private Limited Company in 1906. Chairman and Managing Director: Emmanuel Mitchell. Premises: Equipped with 43,000 Doubling Spindles, 21,000 Spinning Mules. Specialities: Two, Three, or Fourfold Yarn, specially prepared for Lace and Curtain trade. Connection: United Kingdom, Foreign, Colonial. Telepfione: No. 548 Halifax. Bankers: Halifax Joint Stock Banking Co., Ltd.

MITCHELL & CO., OSSETT, Ltd., Woollen Manufacturers, Ings Mills, Dale Street, Ossett, Yorks. Hours of Business: Usual. Established about fifty years ago by Seth Mitchell. Incorporated as a Limited Company in 1899. Directors: W. A. Taylor (Chairman and Managing Director), A. M. Lawrence, S. Broadbent and H. Schofield (Secretary). Specialities: Cloths for Costumes, Mantles and Cloaking for Ladies and Overcoatings for Gentlemen. Connection: United Kingdom and Colonial. Telephone: No. 43 Ossett. Telegraphic and Cable Address: " Ing Mill, Ossett." Code: A B C (5th Edition ). Bankers: London City and Midland Bank, Ltd.

MITCHELL, D., & CO., Ltd., General Merchants and Manufacturers, 153, Clarence Street, Sydney, N.S.W., Perkin Street, Newcastle, N.S.W., and 6, Lloyds Avenue, London, E.C. Hours of Business: Usual. Established in 1866 by Michael David Mitchell (d.). Incorporated as a Limited Company. Directors: Philip Charles Mitchell (Managing Director), Coleman Falk Mitchell (London), Isadore Mitchell (Sydney). Business: General Merchants and Manufacturers. Telephone: No. 5576 Avenue, London. Cable Address: " Mitschuld, London." Code: A B C (5th Edition), A 1, Western Union, Tybo, Private. Bankers: City Bank of Sydney, Ltd.; London Joint Stock Bank, Ltd. Mr. P. C. Mitchell is Chairman of the Sydney Merchants Association.

MITCHELL, H. (The M. & M. Brassfoundry), Lock Manufacturer and Brass Founder, 3 and 5, Leighton Road, Kentish Town, London, N.W., and The' M. & M. Brass Foundry, Willenhall. Hours of Business: 8 a.m. to 6.30 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1898. Present Principals: The M. & M. Foundry Co., H. Mitchell and Albert Marston. Specialities: Slot Meter Locks and Boxes, the M. & M. Self-locking Slot, Meter Locks, M. & M. Patent Gas-Meter Locks, Shackleless and Double and TrebleLocking and Company Seal Padlocks, Book Edge, Expanding and Loose-Leaf Ledger- Locks, Folio Locks, Lever and Bramah Hold-fast and Safe-guard Locks, and Differ and Master and Grand-Master Locks of every description to order. Fireproof, Safe, Cash, Deed and Seal Boxes. 2 x 2 Patents: Nos. 11794, 1904; No. 282, 1905; No. 21515, 1906; No. 18029, 1907; No. 7002, 1909; No. 15257, 1910; No. 27368, 1912. Patent Ticket Holder for Train, Bus and Tram. Award: Silver Medal, Gas Exhibition, 1904. Contractors to H.M. Government (Office of Works, Post Office, India Office, Egyptian Government, Metropolitan Police), &c. Telephone: No. 2667 North, London.

MITCHELL MAIN COLLIERY COMPANY, Ltd. (THE), Owners of the Mitchell Main Colliery and Darfield Main Colliery, 25, Regent Street, Barnsley (Offices). Collieries: Wombwell, near Barnsley, on G.C. Rly. and S. and S.Y. Canal. Hours of Business: Office, 8.30 a.m. to 6 p.m. Established in 1874 by Joseph Mitchell. Incorporated as a Limited Company in 1882. Directors: T. W. H. Mitchell (Chairman and Managing Director), F. H. Mawe, Lucien Worms. Staff Clubs: Mitchell Main Football and Cricket; Darfield Main Rifle Club. Specialities: Best South Yorkshire Steam and House Coal; also Gas Coal. Patents: Oven Coke, Byproducts, and Motor Spirit. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 30 and 139 Barnsley. Telegraphic Address: " Mitchells, Barnsley."

MITCHELL & MARSDEN, Manufacturers of Sewing and Crochet Cottons, Netting Cottons, &c., Dob Wheel Mills, near Rochdale. Hours of Business: 8.30 a.m. to 5.30 p.m. Established in 1886 by A. Mitchell and J. Marsden. Present Principal: A. Mitchell. Premises: Cover one acre. Staff: 200. Specialities: Sewing and Crochet Cottons, Netting Cottons, Heald Yarns, Dyed and Mercerised Yarns, &c., &c. Connection: Home Trade and Export. Telephone: No. 9x Rochdale. Telegraphic Address: " Mitchell Marsden, Smallbridge." Bankers: Williams Deacon's Bank, Ltd., Rochdale.

MITCHELL, N. W., & SONS, Ltd., Manufacturers and Shippers of Corks and Cork Insulation, 2, Dod Street, Limehouse, E.; Bottle Cork Factory, Farrance Street, Limehouse, London, E.; and Cork Insulation Factory, Well Lane, Bootle, Liverpool. Hours of Business: Office, 9 a.m. to 5 p.m.; Works, 7 a.m. to 6 p.m. Established in 1871 by N. W. Mitchell (d.j. Incorporated as a Limited Company in 1894. Directors: Frederick Mitchell, N. Alfred Snow and A. W. Mitchell. Claim that the Founder was a pioneer in the invention and use of machinery for manufacturing Bottle Corks. Staff: Large. Staff Club: Sick Benefit Society. Agencies and Depots: Halifax (N.S.), Vancouver (B.C.), Sydney (N.S.W.), Durban, Buenos Ayres, Bergen (Norway), and Portland (Or.), U.S.A. Specialities: Cork Insulation (" Delta " Brand) in the form of Slabs and Sectional Pipe Coverings for the insulation of Cold Storages, &c. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1420 East, London. Telegraphic Address: " Distributors, Pop, London." Cable Address: " Sprucewood, London." Codes: Western Union; A B C (5th Edition); and Private. Bankers: Barclay & Co., Ltd. (Leadenhall Street).

MITCHELL, P. D., Ltd., Manufacturers and Merchants, Royal Bank Buildings, Dundee. Hours of Business: 9 a.m. to 6 p.m. Established in 1868 by Peter Dochard Mitchell. Incorporated as , a private Limited Company in 1909, W. A. Mitchell & Co. amalgamated. Directors P. D. Mitchell, W. Ashby Mitchell (Managing Director), D. D. Mitchell. Originally Oil Merchants, afterwards started refining and latterly making their own packages. In 1911 acquired several secret processes in Belt Food, Sheep Dip, and Waterproofing. Premises: Buildings cover two acres. Staff: Forty. Branches: London, 2, Broad Street Place, E.C. Specialities: "M. D." and " Frigolens " Oils and Greases, Fish-oils, Dressings for Textile Trades, " Lemtic " Sheep Dip, " Neverslip " Belt Food, "M. D." Waterproof Goods, Wagon and Store Covers, " Hydrex " Waterproof Composition for Boots and Leather. Patents: W. A. Mitchell's Drum, Nos. 5522 (1905), No. 19906 (1906). Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 1639 and 1640 Dundee; No. 2076 London Wall. Telegraphic Addresses: " Supra, Dundee "; " Frigolene, London." Codes: A B C (5th Edition), Western Union. Bankers: Bank of Scotland.

MITCHELL, WILLIAM (PENS), Ltd., Manufacturers of Steel and Metal Pens, Penholders, and Small Clips in great variety, Washington Works, Cumberland Street, Birmingham. London Warehouse: 8, Warwick Lane, E.C. Established about 1830. Incorporated as a Private Company in 1906. Paris Agency: 20, Rue Malher. Specialities: Finest quality of Steel Pens. Awards: Many. Gold Medals, New Zealand, 1882; Calcutta, 1883-4; Paris, 1900; Glasgow, 1901. Connection: United Kingdom, Foreign, and Colonial. Contractors to H.M. Government and to the Colonial Governments. Royal Warrant: By Special Appointment Steel Pen Makers to His late Majesty King Edward. Telephones: No. 414 Birmingham; No. 11345 Central. London. Telegraphic Addresses: "Manifold, Birmingham "; " Manifiex, London." Code: A B C (5th Edition).

MITCHELLS, ASHWORTH, STANSFIELD & CO., Ltd., Felt Manufacturers, Dyers and Printers. Registered Office: Siss Clough. Works, Waterfoot, near Manchester. Albert Works, Waterfoot; Bridge End Works, Baltic Mills, Waterfoot; Longholme Works, Rawtenstall, 45, Newton Street, Manchester; and 23 and 24, Old Bailey, London, E.C. Hours of Business: Usual. Established as an amalgamation in 1904. Incorporated as a Limited Company. Chairman: R. J. C. Mitchell, J.P., and R. Ashworth, J.P. (Vice-Chairman). Secretary: W. W. Shirley, F.C.I.S. Staff: About 1000. Specialities: Felt Carpets, Plain, Dyed and Printed, Grey underfelts, Bath Mats, Stair Pads, Mattress Pads, Polishing Felts, &c. Telephones: Nos. 13, 14, 8 and 30, Waterfoot. Telegraphic Address: " Feltings, Waterfoot."

MITCHELLS & BUTLERS, Ltd., Brewers, and Wine and Spirit Merchants, Cape Hill, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Established in 1866 by Henry Mitchell. Partnership Successions: (1) Henry Mitchell; (2) Henry Mitchell and Herbert Glendining Bainbridge—in both instances trading as Henry Mitchell & Co. Incorporated as a Limited Company in 1888 as Henry Mitchell & Co., Ltd. Amalgamated in 1898 with Butler's Crown Brewery, Ltd., Broad Street, Birmingham, assuming the present name; afterwards acquired the business of Homers, Ltd., and James Evans. Directors: Henry Mitchell (Chairman), W. Waters Butler (Deputy Chairman), John Edwin Mitchell, Arthur Mitchell, Henry A. Butler, Claude Mitchell, Herbert W. Bainbridge, H. S. Staveley-Hill, M.P. Secretary: J. E. Mitchell. Premises and land adjoining occupy eighty-seven acres. Staff: About 2,200. Specialities: High -class Ales and Stouts in Cask and Bottle; " Clan Ivor," " Glenbarry," and " Dumbarton " Scotch Whiskies, and " Ballyboy " Irish Whisky. Connection: United Kingdom. Telephones: Nos. 4243 to 4248 (six lines) Central, Birmingham. Telegraphic Address: " Artesian, Birmingham."

MOBBERLEY & BAYLEY (Proprietors, Garratts, Ltd.), Fireclay Works, Stourbridge. Hours of Business: 9. a.m. to 6 p.m. Established in 1861 by Mobberley and Bayley. Incorporated as a Limited Company in 1908. Directors: Julius Garratt (Chairman), Lt.-Col. J. W. Garratt and H. E. Garratt. Specialities: Sigmental Retorts, Best Glasshouse Pots and Crucible Clays. Telephone: No. 26 Cradley Heath. Telegraphic Address: " Mobbarley, Bayley, Stourbridge."

MOBBS BROTHERS, " Embekay" Sporting Footwear Manufacturers, North Hall Street, Kettering, Northants. London Office for Export: 8, Jewin Street, Aldersgate Street, E.C. Hours of Business I 9 a.m. to 6 p.m. Present Principals: Frank Mobbs, J.P. and Charles Farey Mobbs. Specialities: White Goods; also all classes of Sporting Boots and Shoes, Men's, Youths' and Boys'. Trade Mark: " Embekay " with a design of Shield, Anchor and Seagull thereon. Patents: Various,. and Registrations connected with Sporting Boots. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 58 Kettering. Telegraphic Address: "Mobbs Brothers, Kettering." Bankers: London City and Midland Bank, Ltd. Mr. Frank Mobbs is a Justice of the Peace for Northamptonshire. He has been a member of the Board of Guardians and Urban Council. Chairman of the Council for three years, Trustee and Governor of General Hospital, member of the Licensing Committee, Northants, &c. Pastimes: Fly Fishing, Golf, Bowls, Cycling and Motoring.

MOBBS & LEWIS, Ltd., Makers of Lasts, Shoe Display Forms and Shoe Machinery, Carrington Street, Kettering, and 29, Ber Street, Norwich. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1885 by H. W. Mobbs and A. Lewis. Incorporated as a Limited Company in 1900. Directors: H. W. Mobbs (Chairman), A. Lewis and H. G. Gotch (Secretary). Premises: Consist of three factories and three stores. Staff: 180. Specialities: Easy Exit Lasts, which can be withdrawn from a boot and re-inserted during the process of Manufacture. " British " Boot-Treeing Machine, "Fibre Filler," "Easy Exit Last ' in Iron, " Wedge-Hinge Last ' in Wood, " Gap-Spring Last " in Wood. Patents: Several for Lasts and for Shoe Display Forms. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 7 Kettering. Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. Mr. H. W. Mobbs is a well-known Lecturer to Technical Students on Trade Subjects.

MOCATTA & GOLDSMID, Bullion Brokers, 7, Throgmorton Avenue, London, E.C. Hours of Business: 10 a.m. to 5 p.m.; Saturdays, close at 1 p.m. Established in 1684 by Moses Mocatta. Present Principals: Benjamin Elkin Mocatta, Edgar Lionel de Mattos Mocatta, Owen Elkin Mocatta and John Russell Villiers. The oldest firm of Bullion Brokers in the Kingdom. Business: Bullion Brokers to the Royal Mint and to the Bank of England. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 2676 London Wall; No. 8515 Central. Telegraphic and Cable Address: " Mocatta, London." Code: A B C (5th Edition). Bankers: Bank of England.

MOENICH (OSCAR) & CO., Ltd., Iron and Steel Merchants, Billiter House, Billiter Street, London, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1874 by Oscar Moenich. Continued as Oscar Moenich & Co. Incorporated as a Private Limited Company in 1909. Governing Director: Oscar Moenich. .Staff: Thirty. Business: Claim to be the first Importers of Belgian Bar Iron and Nailrods, first Importers of German Wire Nails, of which the firm is the largest buyer in Europe. Trade Marks: Registered in nearly all Countries. Connection: United Kingdom and Foreign; Colonial, not direct. Telephone: No. 3131 Avenue, London (two lines). Telegraphic Address: " Moenieh, London." Bankers: London County and Westminster Bank, Ltd. (Lothbury). Mr. Moenich is a member of the London Chamber of Commerce and of the Baltic Mercantile and Shipping Exchange, London.

MOIR (JOHN) & SON, Ltd., Preserved Provision Manufacturers, 9 and 10, Great Tower Street, London, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1822 by Benjamin Moir. Incorporated as a Limited Company in 1880. Secretary and General Manager: G. H. B. Gordon Ewen. Assistant Secretary: T. Frearson. Directors: Lieut.-Colonel Thomas Horniblow, J.P., C.C. (Chairman), J. W. Dresser, Richard Hewitt, L.E. Milburn and Arthur Doyle. One of the oldest firms in the trade. Premises: Very extensive Factories, covering about two acres. London Factory: Glasshouse Fields, Brook Street, Stepney, E. Staff: About 700. Staff Clubs: Football, Cricket. Branches: Aberdeen, 56, Virginia Street; Liverpool, 10, Park Lane; Glasgow, 61, Clyde Street; Anderston; and Seville, Calle Orienta. Specialities: Jams, Marmalade, Potted Meats, Soups, Fish, &c. Awards: Thirty-one Gold Medals, Diplomas of Honour, and special Highest Awards at the various Exhibitions throughout the world. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: Held special appointment to His late Majesty King Edward VII. Telephone: No. 3140 Avenue, London (two lines). Telegraphic and Cable Address: " Moir, London." Code: A B C (5th Edition). Bankers: Martin's Bank, Ltd. (Lombard Street).

MOLASSINE COMPANY, Ltd. (THE), Greenwich, London, S.E., Proprietors of Molassine Meal for Cattle, Horses, &c., Molassine Dog and Puppy Cakes and Foods, Molassine Poultry Foods, Molassine Feeding Cake, Molassine Game Foods, Greenwich Dairy Meal, and " Dono " Dog and Puppy Cakes and Foods. Hours of Business: 9.15 a.m. to 5.45 p.m. Established in October, 1900, and Incorporated as a Private Limited Company at that date. Reconstructed as a Public Limited Company in 1907 with a Share Capital of 100,000 Cumulative 7 per cent. Preference Shares of £1 each, 75,000 Ordinary Shares of £1 each, and 50,000 Deferred Shares of 10s. each. Directors: Benjamin Horton (Chairman), John Prosser (Managing Director), W. A. Owston, Arthur W. Livingstone. The Company's business has been developed with marked enterprise and success, and has become one of the most notable concerns identified with the production and distribution of animal, dog, poultry and game foods. Premises: Extensive Works and General Offices at Tunnel Avenue, Greenwich, London, S.E. Branch Offices: 28, Mark Lane, E.C.; 112, Wellington Street, Glasgow. Also Branches in Canada at St. John, New Brunswick; 402, Board of Trade Buildings, Montreal; 23, Scott Street, Toronto; and in the United States at 325, Board of Trade Buildings, Boston, Mass. Stand 68, New Corn Exchange, London. E.C. Staff: Managers and clerks, over 100; travellers, about forty-seven; large number of employees in the factories, All the Molassine Foods embody the valuable properties of sugar as a feeding material, and are, at the same time, so prepared as to overcome the objections to feeding animals with sugar or molasses in the natural state. They are manufactured exclusively for and by the Molassine Company, Ltd., and possess unique and distinctive properties rendering them beneficial to all animals at all times, purifying the blood, promoting digestion, and creating a general and permanent healthy condition. Pronounced by the Press to be " almost of national importance " Molassine Meal has achieved remarkable success, and the sales have increased enormously year by year. The latest development of the Company's business is a large and up-to-date Poultry Farm at Twyford, Berkshire. The farm has a frontage of 580 yards to the Great Western Railway line, and occupies a thirty-acre field. The chicken-houses are of the best pattern, and all the stock have been selected with a view to combining type with utility qualities. All the principal breeds of poultry aro represented. The birds are all fed on Molassine Poultry Foods, and inspection of the Farm is solicited by the proprietors. The Company issue many booklets and leaflets showing the application of their preparations, also some neat advertising novelties. The value of the Molassine foods has been attested _by a great number of reports from practical farmers, veterinary surgeons, horse-keepers, cattle-breeders, dog owners and poultry experts. Have supplied the British Army for a number of years; also the great London carriers, and many Breweries and Collieries. Telephone: No. 1351 New Cross (three lines). Telegraphic Address: " Molasineco," for London and Home Branches. Bankers: Parr's Bank, Ltd. (London, E.C.).

MOLE (ROBERT) & SONS, Sword and Matchet Makers, Granville Street, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Established in 1835 by Robert Mole. Present Principal: Roland T. Mole (grandson). Claim to be far the oldest Contractors for swords to the War and India Offices. Formerly to the Honble. Board of Ordnance, to the Honble. East India Company, and the only firm of the Old Birmingham Sword Cutlers which still survives. Specialities: Swords, Sword Bayonets, Lances, Javelins, &c., and Matchets for plantation use. Awards: Gold Medal for Sword and Matchets, Inventions, 1885; Liverpool, 1886; Edinburgh, 1886; Newcastle, 1887. Connection: World-wide. Contractors to H.M. Government (War Office, India Office). Telephone: No. 715 Midland, Birmingham.

MOLYNEUX, TAYLOR & CO., Cotton and General Produce Brokers, Sun Insurance Buildings, Chapel Street, Liverpool. Hours of Business: 9.30 a.m. to 5 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1796 by Major Joseph Greaves. Partnership 'Successions: (1) Joseph Greaves and John Ashton Yates, 1805; (2) Joseph Greaves and Anthony Molyneux, 1816; (3) Anthony Molyneux and David Taylor, ] 824. Many changes since, but title unaltered. Present Principals: Arthur Trevelyan Neilson, Charles Bourne Royds, and Frederic MacIver. Claim to be the oldest established firm in these markets. Staff: Twenty-two. Business: Cotton Buying and Selling, Cotton Futures. Specialise in East Indian Produce, Sugar, and all General Produce. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3 Central; No. 152 (Cotton), Liverpool. Telegraphic and Cable Address , " Molita, Liverpool." Codes A B C (4th Edition); Shepperson's. Bankers: Bank of Liverpool, Ltd. (Heywoods Branch). Mr. Arthur Trevelyan Neilson is a Director of the Bank of Liverpool, Ltd.

MOND NICKEL CO., Ltd. (THE), Nickel Refiners, 39, Victoria Street, London, S.W. Refining Works: Clydach, near Swansea. Mines and Smelting Works: Sudbury, Ontario. Hours of Business: Usual. Established in 1900 by Dr. Ludwig Mond, F.R.S. (d.). Incorporated as a Limited Company. Chairman: Sir Alfred Mond, Bart., M.P. Business: Nickel • Refiners and Manufacturers of Sulphate of Copper and Nickel Sulphates. Awards: Gold Medal, Grand Prix, &c., Franco-British Exhibition, Brussels and Turin. Telephones: Nos. 4273 and 638 Gerrard, London. Telegraphic Address: " Nictatio, London." Codes: A B C and Lieber's. Bankers: Parr's Bank, Ltd.

MONKS, HALL & CO., Manufacturers of Cotton Goods, Port Street, Manchester. Established in 1899 by Frederick Monks, the present principal. Specialities: Dusters and Polishing Cloths, " Royal " Chamois Dusters, " Monson " Polishing Cloths, " Standard " Ladder Tape, " Duplex and Triplex " Wearwell Scourers, House Flannel, " Silken " Cleaning Cloths, " Monsall " Polishing Pads, Mop Heads, Housemaids' Gloves, etc. Trade Mark: Monson " (Registered). Connection: Home Trade and Shipping. Telephones: No. 6946 City, Manchester. Telegraphic Address: " Thrums, Manchester."

MONKS, HALL & CO., LIMITED, Iron and Steel Manufacturers, Atherton's Quay, Warrington, and Albion Iron Works, Aspull, Wigan. Shipping Office: Richmond Building, 26, Chapel Street, Liverpool. Hours of Business: (Office), 8 a.m. to 5 p.m. Established in 1874 by Frederick Monks and Thomas Hall, trading as Frederick Monks & Co. Incorporated as a Limited Company in 1878 under the style of Monks, Hall & Co., Limited; reconstructed in 1897. Directors: F. W. Monks (Chairman and Managing Director), Thos. Hall, Wm. Fletcher, F. Remund Monks. Secretary: F. A. Rathbone. The Company's business is one of the largest of its kind in the North of England, and is rapidly extending. Premises: The Iron Works at Atherton's Quay, Warrington, cover about twenty acres, and the Branch Works at Wigan are also well situated and upon an extensive scale. Stall: Over 1,200 hands employed. Business: The Manufacture of Steel Ingots; Iron and Steel Bars, Hoops, Wire Rods, and Tube Strips; Tubes, Rivets; Bedsteads and Mattresses. Registered Brand: " F. M. & ,Co." Connection: United Kingdom, Foreign, Colonial. Telephone: No. 422 Warrington. Telegraphic Addresses: " Monks, Warrington "; " Monkshall, Wigan "; " Monkshall, Liverpool." Bankers: Manchester and Liverpool District Bank, Ltd., Warrington.

MONNINGER, C. D., Ltd., Saw Manufacturers, 124, Clerkenwell Road, London, E.C. Hours of Business: Factory, 8 a.m. to 6.30 p.m.; Office, 9 a.m. to 6.30 p.m. Established in 1867 by Charles Deitrich Monninger (d.). Incorporated as a Limited Company. Directors: A. Cousins, A. Krauss, and A. Smith. Claim to be the Original and Largest Manufacturers of Band Saws in this country. Premises: Showrooms and Offices at Clerkenwell Road. Extensive Factory at South Tottenham, N. specialities: Band Saws, Saw Sharpening Machinery, Wood Workers' Supplies. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office, India Office), and to the principal Railways and Shipbuilding Companies. Telephone: No. 1379 Holborn, London. Telegraphic Address: " Cedyem, Smith, London." Bankers: Lloyds Bank Limited, and London City and Midland Bank, Ltd.

MONO SERVICE VESSELS, Ltd., Manufacturers of Wood Fibre Container.; Cumberland Avenue, Park Royal, N.W. Heal Office: 58, Coleman Street., London, E.C. Hours of Business: 8 a.m. to 6.30 p.m. Incorporated as a Limited Company in 1907. General Manager . E. Z. Taylor. Chairman: H. L. Usborne. Directors: E. Z. Taylor, R. G: Perry, and Col. Harris. Secretary: H. L. Bateman. Premises: Cover 390 by 90 feet without offices. Subsidiary Companies: American Mono Service Co., Newark, N.J., United States; Compagnie Francaise du Mono Service, 115, Rue de la Vigne, Roubaix. Specialities: Wood Fibre Vessels to contain commodities such as cream, butter, lard, jam, golden syrup, honey, potted meat and potted fish, &c. Award: Medal British Dairy Farmers' Association, 1907. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government (India Office). Telephone: No. 1383 Chiswick, London: Telegraphic Address: " Monservess, Harles, London." Bankers: London City and Midland Bank, Ltd., and Martin's Bank, Ltd.

MONRO, GEO., Ltd., Fruit Salesmen, Covent Garden Market, London, W.C. Established in 1871 by Geo. Monro. Incorporated as a Limited Company in 1903. Directors: Geo. Monro (Governing Director), E. G. Monro, Geo. Monro (jun.), B. J. Monro, A. J. Monro, Chas. Cole. Premises: Seven Warehouses at Covent Garden, London; three Warehouses in Manchester, and three in Guernsey and the Scilly Islands. Business: Established as Distributor of Choice Fruit and other Horticultural Produce. Connection: Worldwide. Telephones: Nos. 5463 and 3144 Gerrard; No. 3383 P.O. Central; No. 1453 Manchester. Telegraphic Addresses: " Monro, London "; " Monro, Manchester."

MONTEITH, HAMILTON & MONTEITH, Ltd., Drapers and General Stores, Boar Lane, Trinity Street, and Bank Street, Leeds. Hours of Business: 9 a.m. to 7 p.m. Established about fifty years ,ago by John Milling. Present firm since 1888. Incorporated as a Limited Company. Directors: Alexander Monteith (Chairman), Andrew Hamilton, John Monteith. Specialities I Drapery, Furniture, and General Stores. Telephone: No. 659 Central, Loeds. Telegraphic Address: " Pygmalian, Leods."

MOONBEAMS, Ltd., Aeronautical and Marine Engineers and Boat Builders, Royal Pier Gates; Yard, Elm Road, Woolston, Southampton. Hours of Business: 6 a.m. to 5 p.m. Established in 1910 by Rowland Moon. Incorporated as a Limited Company. S.M.M.T. Managing Director: Rowland Moon. Premises: Head Office is a sixteenth-century building (Old Wool House) with the tradition of ghosts. Buildings consist of Engineers' Shop, Garage and Boat-building Yard. Staff: Fifty to Sixty. Specialities: Motor Cruisers, Speed Boats and Motor Yachts, Marine Engine Sets, Built-up Propellers. Patent: Propellers, Carburettors, Timing Wheels, Steering Wheels, &c. Connection: United Kingdom chiefly. Contractors to H.M. Government (Admiralty) for Boats and Propellers. Telephone: No. 1154 Southampton. Telegraphic and Cable Address: " Moonbeams, Southampton." Code: A B C (5th Edition). Mr. Moon is a member of the British Motor Boat Club, the Royal Aero Club, and the Brooklands Automobile Racing Club.

MOONEY BROTHERS, Castlewellan. Bonded Warehouses: Dublin and Belfast. Hours of Business: Usual. Established in 1820 by Mooney Brothers. Present Principals: Daniel J. Murray, J.P. (nephew of the founders), and Daniel B. Murray (son of D. J. Murray). Premises: Extensive. Staff: Large. Specialities: " Donard Dew " Old Irish Whisky. Connection: United Kingdom; Colonial. Clubs: Ulster Reform, Royal Co. Down Golf.

MOOR, T. & J., Agricultural Produce Merchants, Bescar Lane, near Ormskirk. Hours of Business: Usual. Established in 1847 by the father of Thomas Moor and Joseph Moor, the present principals. Premises: Large Farms, Hoskin Hall, near Ormskirk, and Mere Farm, Tarleton; Jersey Farm, Hastingue L'etacq. Branches: Jersey, Albert Pier Stores; Keadby (Lincs.), Railway Wharf; Penrith (Cumberland) Arcade; Nelson, Manchester Road; Liverpool, Stanley Street; Grand Canary, Las Palmas. Business: All kinds of Agricultural Produce and Seedsmen, Merchants and Growers, Importers of Bananas and Tomatoes. Trade Mark: Star Brand. Connection::Tnited Kingdom, Foreign and Colonial. Telephones: Nos. 629 and 630 Southport; No. 6771 Liverpool; No. 4 Keadby; No. 11 Nelson.- Telegraphic Addresses: " Moor," Bescar Lane, Southport, Liverpool and Keadby; " Potato, Nelson." Code: A B C (5th Edition). Bankers: Manchester and County Bank, Ltd. (Burnley), Manchester and Liverpool° District Banking Co., Ltd. (Southport).

MOOR'S & ROBSON'S BREWERIES, LIMITED, Brewers, Maltsters, Wine and Spirit Merchants and Beer Bottlers, Crown Brewery, and Wine and Spirit Stores, Raywell Street, Hull. Offices: Frances Street, West. Hours of Business: 9.30 a.m. to 5 p.m. Established by Henry Moor and Charles Moor, of Raywell Street, about 1870, and by Peter Robson, of Waterworks Street, about 1869. Amalgamated in 1888. Incorporatcd as a Limited Company in 1888. Directors: P. Robson (Managing Director), J. Shaw (Chairman), E. Robson, J.P., F. Moor. Business: Brewers, Maltsters, Wine and Spirit Merchants, and Beer Bottlers. Connection: Local. Telephones: No. 528 (National), Brewery and Stores; No. 537, Secretary. Bankers: Barclay & Co., Ltd. Mr. E. Robson has been Mayor and Sheriff of Hull.

MOORE BROTHERS, Ltd., Incorporated as Tea Planters, Growers and Merchants, King William Street House, London, E.C. Hours of Business: Office, 9 a.m. to 7 p.m.; Saturdays, close at 1.30 p.m. Established in 1823 by J. V. Moore. Incorporated as a Limited Company in 1898. Staff: About 100. Branches: Brompton Road, S.W.; Notting Hill, W.; Fulham Road, S.W.; Gt. Eastern Street, Dowgate Hill, E.C.; Miles Lane, E.C.; Deptford, S.E.; Camberwell, Peckham, S.E.; Leytonstone, South Woodford. Specialities: High-grade Teas, also Moore Brothers' Malted Teas. Award: Official Certificate as Purveyors of the choicest pure China Teas, under the Chinese Government. Connection: United Kingdom, Foreign, Colonial. Special appointment to the House of Lords, on Contractors' List to the County Council, &c. Telephones: No. 6881 Central; Nos. 2108 Western, and 374 Park, London. Telegraphic Addresses: " Teaboard, London"; " Teavenda, London." Code: A B C. Sir J. V. Moore was Sheriff, and has been Lord Mayor of London, 1898-1899.

MOORE, C. C. & T., Auctioneers, Surveyors and Estate Agents, 7, Leadenhall Street, London, E.C. [and at 33, Mile End Road, E.]. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1820 by C. C. Moore; Present Principal: Alfred Moore, F.S.I., C.C. Have held periodical Property Auctions at the Auction Mart for seventynine yoars. Management of houses and estates, and Valuations for mortgages and co mpensation3, rating, Finance Acts. Telephone: No. 335 Avenue. Telegraphic Address: " Established, London." Bankers: London County and Westminster Bank, Ltd.; London City and Midland Bank, Ltd.

MOORE, EADY & MURCOTT GOODE, Ltd., Hosiery Manufacturers, Granby Street Leicester. Factories: Derby, Hinckley. Burbage and Countesthorpe. London Office: 59, Gresham Street, E.C. Hours of Business: 8 a.m. to 6.30 p.m. Established in the early part of the nineteenth century, at the present address since 1866. Incorporated as a Limited Company. Directors: Frank Moore (Chairman), Charles B. Carryer, Frank Goode, William Moore, G. W. Dore, G. H. M. Moore, and J. S. Anderson. Employees: About 2000. Specialities Unshrinkable Underwear and Hosiery. Fast Black Cotton Hosiery. Hosiery and Gloves, Jerseys and Sweaters. Their Trade Mark is well known. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 231, 235 and 1187 Leicester ' • No. 57 Hinckley; No. 5566 Central, London. Telegraphic Address: " Britannia,' Leicester, Hinckley; " Moready, London." Codes: Lieber's A B C (4th and 5th Editions), Unicode.

MOORE (JOSIAH), & SONS, Sekforde Works, St. James's Walk, Clerkenwell, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1850 by Josiah Moore (d. 1881), who was succeeded by Alfred Moore and Walter E. Moore. The latter d. 1890. Specialities: Glass Louvre Ventilators and Circular Glass Ventilators. Patents and Inventions: Several relating to above. Awards: The only Medal awarded by the Sanitary Institute of Great Britain, 1880, for Ventilators.; also Diploma of International Fisheries Exhibition, 1883, in addition to International Exhibition Medals, 1851, 1874, and 1884; Society of Architects Silver Medal, 1886. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office, Office of Works, Woods, and Works). Royal Warrant of Appointment to H.M. King George V., and formerly to H.M. Queen Victoria and H.M. King Edward VII. Telegraphic Address: " Glassvents, London."

MOORE & MOORE, Pianoforte Makers, Albion House, 59, 61, New Oxford Street, London, W.C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, close at 1 p.m. Established in 1838 by John Moore and Henry Moore. Present Principals: H. Keatley Moore (son) and Harry P. Moore, grandson of the Founder (Manager). Staff Twenty-five. Specialities: Pianos, PlayerPianos, Reed Organs, &c. Patent: Moore's Indian Harmonium (1911). Awards: International Exhibition, London, 1862; Medal, Inventions Exhibition, 1885. Telephone: No. 670 Central, London. Telegraphic Address: " Pianotist London."

MOORES, BIRKBY & BROWN, Hat Manufacturers, Windmill Lane, Denton. Hours of Business: Usual. Established in 1872 by William Moores, Joseph Moores, James Moores, Samuel Moores, Edward Birkby and William Brown. Present Principal: William Brown. Specialities: Wool, Felt, Stiff and Flexible Hats. Connection: United Kingdom, Belgium, Holland, Denmark, Sweden, Norway. Telephone: No. 58 Denton. Telegraphic Address: " Windmill, Denton."

MOORES, JAMES, Merchant (Wholesale New and Old Paper Stock and Iron and Steel Scrap), 28, 30 and 32, Hayes Street, Newton, Manchester; Sutton Street, New Islington, and Mary Street off Holland Street, Manchester. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1850 by James Moores (d.). Present Principal: Alfred John Thompson (son-in-law). Started as a small concern at Hayes Street; now developed into a large business. In 1912 the Sutton Street and Mary Street Ware houses were taken to cope with the increase of business. Premises: Large one-storey building in Hayes Street, large three storey building in Sutton Street, and smaller building in Mary Street. The Hayes Street Warehouse is divided into two distinct sections, one part being used for Iron and Steel Scrap, the other for new Cuttings, Jobs and Fents. Ware houses at Sutton Street and Mary Street are used for old Rags. Staff: Sixty at Hayes Street; thirty at Sutton Street; twenty at Mary Street. Specialities: New Cotton Cuttings and Old Cotton Rags for Shipment to the United States for Paper-making and Roofing Felt. Also Jobs, Vents; and Iron and Steel Scrap for remelting purposes. Connection: United Kingdom, Foreign and Colonial. Tele= phone: No. 4409 City, Manchester. Telegraphic and Cable Address: " Frugal, Manchester." Bankers: Manchester & Liverpool District Banking Co., Ltd. (Ancoats and Beswick).

MOORES, J., & SONS, Ltd., Felt Hat Manufacturers, Heaton Street, Denton, near Manchester. Hours of Business: Office, 9 a.m. to 6 p.m.; Works, 6.30 a.m. to 6 p.m. Established in 1862 by Jonathan Moores (d. 1902). Continued by (1) Jonathan Moores and Thomas Moores; (2) J. Moores, A. Moores, T. Moores, A. Moores and G. Hinchcliffe; (3) A. Moores and T. Moores. Incorporated as a Limited Company in 1909. Directors: A. Moore (Chairman), J. A. Bardsley (Managing Director) and T. Moores. Secretary: J. Mellor. The history of the firm shows wonderful enterprise on the part of the founder. Business was started by him making hats at his home. Later he was joined by his brother. It is now one of the largest manufacturing houses in the trade. The company completed their fiftieth year in 1912. Had the honour of receiving a Royal Command from His late Majesty King Edward VII., for their " Tween " Hats. Premises: Very extensive, covering about four acres, equipped with all modern appliances. Staff: over 1200. Branches: London, Paris, Berlin, New York, Amsterdam and Sydney. Specialities: In Felt Hats. Claim to be the only manufacturers in the world who make half-sizes in Felt Hats. Make a special feature of. The " Tween " Hat. Invention: Half Sizes in Felt Hats. Connection: United Kingdom, 'Foreign and Colonial. Telephone: No. 3 Denton. Telegraphic Address: " Head's, Denton, Lancs." Code: A B C (5th Edition). Bankers: Manchester and Liverpool District Banking Co., Ltd. The late Mr. Jonathan Moores was Chairman of the Denton Urban District Council for many years. Mr. Alfred Moores is President of the British Felt Hat Manufacturers' Federation.

MOORHOUSE (SAMUEL), Ltd., Cotton Doublers, Brinksway Bank Mill, Stockport. Hours of Business: Usual. Established about 1860 by Samuel Moorhouse. Succeeded by son and grandson. Incorporated as a Limited Company. Business taken over by the Fine Spinners and Doublers Association, Ltd., in 1898. General Manager, John I. Higson. Premises: Very extensive, containing 54,000 spindles. Staff: About 900. Branch: Wear Mills, Stockport. Speciality: Extra soft gassed yarns. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 37, 274, and 301, Stockport. Telegraphic Address: " Thread, Stockport." Code: A B C (4th Edition). Bankers: Manchester & Liverpool District Banking Co., Ltd.

MORELAND (RICHARD) & SON, Ltd., Engineers, 80, Goswell Road, E.C. Works: Bradfield Road, North Woolwich Road, Victoria Docks, London, E. Hours of Business t 8.45 a.m. to 5 p.m. Established over 100 years ago by the father of the present Chairman. Incorporated as a private Limited Company in 1897. Directors: Richard Moreland (Chairman), Richard Moreland, jun. (Managing Director), Harold Moreland and, W. Crosier Hayne. Specialities: Constructional Steelwork. Telephones: No. 8640 City (two lines); Nos. 9848 and 7467 Central, London. Telegraphic Address: " Expansion, London." Code: A B C (4th Edition). Bankers: London Joint Stock Bank, Ltd.

MORGAN BROTHERS, Newspaper Publishers, 42, Cannon Street, London, E.C. Hours of Business: 9 a.m. to 5.15 p.m. Established in 1856 by Thomas Vaughan Morgan, William Vaughan Morgan, Walter Vaughan Morgan, Septimus Vaughan Morgan, Octavius Vaughan Morgan, and Edward Vaughan Morgan, as successors to Edward Halse & Son, a firm of over fifty years' standing at that time. Gwyn Vaughan Morgan and Penry Vaughan Morgan joined in 1898, three of the original partners (Thomas, William, and Octavius Vaughan Morgan) having died meanwhile. From 1856 to 1886 the firm consisted of six brothers. Branches: (Offices) Birmingham, Sheffield, Leeds, Glasgow, Manchester, and Wolverhampton. Staff: About seventy. Business: Publishers of " The Ironmonger " and " The Chemist and Druggist," and of books in connection with the trades of which these journals are respectively leading organs. Connection: World-wide. Telephone: No. 852 Bank. Telegraphic Addresses: " Ironmonger, Cannon, London "; " chemicus, Cannon, London." Bankers: Bank of England and Martin Bank.

MORGAN BROS., Port Wine Shippers, 16, Mark Lane, London, E.C., and Oporto, Portugal. Hours of Business: 9.30 a.m. to 5.30 p.m. Established about 1715; is one of the old historic houses in the Port Wine trade. The founder was Mr. Haughton, who went to Oporto and there became associated in. business with Mr. Testas as Port Wine Shippers. Subsequently the firm bore the successive titles of Testas & Haughton, Langston & Haughton, Langston & Dixon, Dixon, Morgan & Co., and eventually Morgan Brothers. The name of Dixon became connected with the business in the eighteenth century through Charles Dixon, who was a near relation of the Haughtons, and who established the well-known brand of Port, " Dixon's Double Diamond." Aaron Morgan, tho first of this name in the firm, and a member of an old and distinguished Monmouthshire family, was clerk to Langston & Dixon prior to his becoming a partner. His descendants, to the fourth generation in direct line of succession, have since continued the business. Interesting details of the history of the house are given in " Oporto: Old and New," by C. Sellers, edited and published by H. E. Harper. Speciality: " Dixon's Double Diamond " Port Wine, of which the firm are shippers. This has long been a celebrated brand, and is mentioned by various authors (notably by Charles Dickens, in " Nicholas Nickleby"). Connection: United Kingdom, Foreign, Colonial. The firm have agents in all parts of the world. Telephone: No. 475 Central. Telegraphic Address: " Degaya, Fen, London."

MORGAN, CROSSLEY & CO., Ltd., Manufacturers of Lamp, Stove, and Candle Wicks of every description, Sponge Cloths and Blind Cords. Registered Office: Ducie Mills, Miles Platting, Manchester, and Ripley Mills, Ripley, Derbyshire, Furnace Hill Works, Chesterfield. London Office: 121, Newgate Street, E.C. Hours of Business: Mills, 6 a.m. to 5.30 p.m.; Offices, 8.30 a.m. to 5.30 p.m. Established: The business of Joseph Morgan & Son in 1829, James Crossley & Son 1831, and Hewitt, Bunting & Co. in 1770 (afterwards a Limited Company). Amalgamated in 1905. Incorporated as a Limited Company in 1905. Directors: Herbert Morgan (Chairman), H. Allan Morgan, B. J. F. Crossley, Edwin C. Barnes, J.P., James Todd, J.P. Secretary: Ernest Steeple. Claim to be the largest Wick Manufacturers in the world. Premises: Consist of three extensive Mills, equipped with up-to-date appliances and specially constructed machinery. Staff: Abcut 400. Branches: Manchester (Joseph Morgan & Son); Ripley, Derbyshire (James Crossley & Son); Chesterfield (Hewitt, Bunting & Co., Ltd.); Manchester (Nathaniel Card & Co.). Specialities: Wicks; exporting of special solutioned and spooled Wicks for Candles to all markets. Awards: Medal, London Exhibition, 1862; First Order of Merit, Centennial International Exhibition, Melbourne, 1888; Diploma of Honour, Franco - British Exhibition, London, 1908. Connection: World-wide. Telephones: Nos. 10 and 1390 City, Manchester; No. 11 Ripley; No. 300 Chesterfield; No. 7290 (Central), London. Telegraphic and Cable Addresses: " Wick," Manchester, Chesterfield, and Ripley; " Capillary, London." Code: A B C. Bankers: National Provincial Bank of England, Ltd.

MORGAN CRUCIBLE CO., Ltd. (THE), Battersea Works, London, S.W . Hours of Business: 9 a.m. to 5 p.m.; Saturdays, close at 12 noon. Established in 1856 by Morgan Brothers. Incorporated as a Limited Company in 1890. Directors: S. A. Peto (Chairman), K. P. V. Morgan, L. A. Trapmann, G. K. Peto, C. W. Speirs, A. R. Bosman, S. Beeton. Secretary: H. C. V. Adams. Specialities: Manufacturers of Plumbago, Salamander and Fire Clay Crucibles for all purposes, and Fire-resisting Goods of all descriptions; Founders' and Assayers' Furnaces, Morganite Cupels, Morganite and Battersea Carbon Brushes for Motors and Dynamos, also Miners, Refiners and Importers of all descriptions of Plumbago, Graphite and Blacklead. Connection: World-wide. Telephones: No. 1670 Battersea; No. 1034 Western, London. Telegraphic Address: " Crucible, Battsquare, London." Codes: A B C (4th and 5th Editions), A 1, Lieber's, Western Union (Universal Edition).

MORGAN & SCOTT, Ltd., Publishers, 12, Paternoster Buildings, London, E.C. Telephone: No. 6023 City. Telegraphic Address: "Millennium, London."

MORGAN & TAYLOR, Ltd., Hat and Cap Manufacturers, Wholesale Motorists' Outfitters' and Manufacturers' Agents, 15 and 16, Dering Street, Oxford Street, London, W. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, close at 1 p.m. Incorporated as a Limited Company in 1912. Directors: Ernest M. Chaplin and William Taylor. Premises: Consist of Showrooms and Offices, and Factory with space for eighty-two work hands. Staff: Sixty. Specialities: High Grade Tweed Caps: also Leather for Motorists and Airmen, Exclusive Leather Garments. Connection: United Kingdom, Continent of Europe and the Colonies. Telephone: No. 3657 Mayfair, London. Telegraphic Address: " Gantaylim, London." Bankers: Union of London and Smiths Bank Ltd. (Argyll Place).

MORGAN (WILLIAM) & SEYLER, Analytical Chemists and Assayers, Nelson Terrace, Swansea. Hours of Business: 9.30 a.m. to 5.30 p.m.; Saturdays, close at 2 p.m. Established in 1875 by William Morgan, Ph.D. Present Principal: Clarence Arthur Seyler, B.Sc., F.I.C. Business: Public Analytical Work, Sampling and Assaying of Ores and Metallurgical Products, Analyses of Coal and Fuel, Agricultural Analysis. Telephones: No. 137 Central (Laboratory); No. 459 Central (Private), Swansea. Telegraphic Address: " Analyst, Swansea." Code: A B C. Bankers: Capital and Counties Bank, Ltd. Mr. Seyler is Public Analyst for the Counties of Carmarthen, Glamorgan and Pembroke, and for the County Borough of Swansea; and Agricultural Analyst for the Counties of Carmarthen, Glamorgan and Pembroke. He is a B.Sc. (London), Fallow of the Institute of Chemistry, Fellow of the Chemical Society, Member of the Society of Public Analysts, South Wales Institution of Engineers, &c. Club: Author's.

MORGAN, W. J., & CO., Ltd., Lucifer Match Manufacturers, Crumpsall Vale, Blackley, Manchester. Hours of Business 8.30 a.m. to 6 p.m. Established in 1883 by W. J. Morgan and J. 0. Lomas. Con tinued from 1888 as W. J. Morgan & Co. Incorporated as a Limited Company in 1892. Directors: W. J. Morgan, E. Paterson, W. H. Shaw, J. E. Beaumont and E. 0. Swallow. Speciality: Lucifer Matches. Award: Silver Medal, Douglas Exhibition, 1892. Connection: United Kingdom. Telephone No. 19 Cheetham Hill (Works). Telegraphic Address: " Match Works, Blackley." Bankers: Parr's Bank, Ltd. (Hydes Cross).

MORGAN'S AGENCY, Ltd., Merchants, Exporters, Importers and Motor Car Agents, 48, Dover Street, London, W.; and at Kuala Lumpur (Federated Malay States); Kuala Selangor (Federated Malay States); Klang (Straits Settlements); Hours of Business: Usual. Incorporated • as a Limited Company in 1913. Direc tors: J. G. Y. Delmar Morgan, A.I.E.E., Oliver S. Locker Lampson, M.P., G. S. Delmar Morgan (Kuala Lumpur), Captain Charles Hore-Ruthv en, M.I. S.I., Adrian Hulse (Kuala Lumpur). Telephone: No. 1184 Regent. Telegraphic Addresses: " Victoreska, Piccy, London "; " Del mar, Kualalumpur." Codes: A B C (5th Edition), Western Union, and Private. Bankers: Hong Kong and Shanghai Banking Corporation, and Mercantile Bank of India, Ltd.

MORISON & CO., Decorative Contractors, Cabinet Makers, Upholsterers, Billiard Table Makers, &c., 36, Charlotte Square (late 76, George Street), Edinburgh. Works: Tynecastle Cabinet Works, Gorgie Road, Edinburgh. Telephone: No. 386. Telegraphic Address: " Up holders, Edinburgh."

MORLEY, I. & R., Hosiery Manufacturers and Warehousemen, 18, Wood Street, London, E.C., and Fletcher Gate, Not tingham. Hours of Business: 9 a.m. to 5 p.m. Established in 1797 by John and Richard Morley. Partnership Successions: In 1831 Mr. John Morley, Mr. William Morley, and Mr. Samuel Morley joined their father. In 1840 Mr. John Morley (senior) retired; and in 1842 Mr. William Morley retired. In 1855 Mr. Richard Morley died, and three of his sons, Benjamin, Jamey and Arthur, took their father's place. In the same year Mr. John Morley (junior) retired. Mr. Arthur Morley died in 1860. Mr. Samuel Morley died in 1886, and was succeeded by his two sons, Mr. Hope Morley and Mr. Howard Morley, who represent the third successive generation of the family in the firm. Mr. Hope Morley in 1912 received the honour of a peerage and took the name of Lord Hollenden of Leigh. Premises: Originally established in Russia Row, Milk Street, the firm migrated a few years later to Wood Street; branch warehouses at Fletcher Gate, Nottingham; Paris, and Grenoble; eight factories, one of which is in Golden Lane, London, E.C. Staff: Nearly 4,000 hands in the factories, and about the same number of outdoor workers. In London about 1,100 hands are employed (including 300 at the Golden Lane factory), and in addition 100 travellers at home and abroad. Specialities: Hosiery, Gloves, Haberdashery, Flannels, Shirts, &c. Connection: Worldwide. Bankers: Barclay & Co., Ltd. Lord Hollenden, J.P., is a Director of the Bank of England, and was Governor in 1905; is one of the Governors of St. Bartholomew's Hospital.

" MORNING ADVERTISER " (THE), 127, Fleet Street, and 1 and 2, Shoe Lane, London, E.C. Hours of Business: Practically day and night. Established in 1794 by a friendly society of Licensed Victuallers. Incorporated by Royal Charter in 1836. Conducted by a Governor and Managing Committee. Secretary: Edward Grimwood. The " Morning Advertiser " is the third oldest of the London daily newspapers. Recognised organ of all branches of the Liquor and Licensed Trade, and the only daily paper specially representing same. _ Staff: About 200. Telephone: No. 49 Holborn. Telegraphic Address: " Morning Advertiser, London." Bankers: Barclay & Co., Ltd.

" MORNING POST" (THE), Ltd., Proprietors of " The Morning Post " Newspaper, Strand and Aldwych, London, W.C. City Office: 168, Palmerston House, Old Broad Street, E.C. Established in 1772. Incorporated as a Limited Company, July, 1905. " The Morning Post " is the oldest of the great London political daily newspapers, having been first published on November 2nd, 1772. Early contributors to its columns included Charles Lamb, Robert Southey, William Wordsworth, and Samuel Taylor Coleridge (the last named in both the literary and the political departments), and, later, Thomas Moore, William Mackworth Praed, James Stephen, &c. The journal maintains a very prominent position as an influential exponent of Conservative principles in politics. Telephones: No. 5411 City; No. 5681 London Wall (for City Office). Telegraphic Address: " Morning Post, Lon• don." Bankers: Lloyds Bank Limited (Law Courts Branch)

MORRIS & GRIFFIN, Sulphuric Acid Fertilisers and Glue Manufacturers, Chemical Works, Newport, Mon. Established in 1821 by E. Griffin at Wolverhampton. Premises: Works area over four acres. Stall: Eighty to 150. Specialities: Super-Phosphates and Special Fertilisers for all Crops; Sulphuric Acid and Bone Glue. Best qualities Glue and Glue Powder. Connection: United Kingdom, Continent, United States, Canada, Australia. Telephones: No. 508 (P.O.), No. 15 (National), Newport. Telegraphic Address: " Fuller, Newport." Bankers: Lloyds Bank Limited.

MORRIS (HERBERT), Ltd., Makers of Electric, Pneumatic, and Hand Overhead Travelling-Cranes, Pulley-Blocks, Conveyors, Overhead Runways, and Lifting Miscellanea, Empress Works, Loughborough, Leicestershire. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established in 1884. Incorporated as a Limited Company in 1900. Managing Director: Herbert Morris. W. H. Purnell (Business Manager), H. H. Moore (Works Manager), A. Atherton (Chief Engineer). Secretary: W. N. Weston. Branches: Offices and Resident Engineers in the leading cities throughout the world. Specialities: Electric, Pneumatic, and Hand Overhead TravellingCranes, Pulley-Blocks, Conveyors, Over- head Runways, and Lifting Miscellanea. Patents: Several. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 46 Loughborough (four lines). Tele• graphic Address: " Piftin, Loughborough." Bankers: Lloyds Bank Limited.

MORRIS, H. N., & CO., Ltd., Chemical Manufacturers, Gorton Brook Chemical Works, Manchester, S.E. Town Office: Howarth's Buildings, Cross Street. Hours of Business: 9 a.m. to 6 p.m. Established in 1835 by James Farmer. Partnership Successions: (1) H. N. Morris & Co., 1900; (2) H. N. Morris & Co., Ltd., 1909. Incorporated as a private Limited Company in 1909. Directors: H. N. Morris (Chairman and Manaaing Director), C. Gairdner, J. H. Smythe, J. W. Towers. Premises: Works cover over three acres with the same amount available for extensions. Agencies and Stores: London, Belfast, Dublin, Stockport, Wigan, Barbados, West Indies. Specialities: Sulphuric Acid, Hydrochloric Acid, Saltcake, Glaubers Salt, Epsom Salts, Naphthalene and Tar Products, Aniline Oil and Salt; the business has developed very rapidly since being bought by H. N. Morris in 1900. Patents: Several in Great Britain and India. Connection: World-wide. Telephones: Nos. 275 and 276 Openshaw (Works and General Office); No. 4913 City, Manchester (Town Office). Telegraphic Address: " Glauber, Manchester." Codes: A B C, Lieber's. Bankers: Manchester and Liverpool District Bank, Ltd., King Street, Manchester. Club (Mr. H. N. Morris) Reform. Mr. H. N. Morris is on the Chemical Committee of the Manchester Chamber of Commerce.

MORRIS, I. H., & CO., Cotton Yarn Agents, Merchants and Shippers, 18 and 20, New Brown Street, Manchester. Hours of Business: 8.45 a.m. to 6 p.m. Established in 1878 by Isaac H. Morris (d. 1897). Taken over in 1897 by Francis Joseph Dickens, the present principal. Staff: Six Salesmen, Manchester Royal Exchange also Clerks and Warehousemen. Specialities: All kinds of Cotton Yarns made from American, Egyptian and Indian Cotton for weaving grey and coloured cloths and hosiery. Connection: United Kingdom and the Continent of Europe. Telephone: No. 778 City, Manchester. Telegraphic Address: " Mores, Manchester." Bankers: Union Bank of Manchester, Ltd. Mr. Dickens is a member of the Manchester Chamber of Commerce and the Liverpool Cotton Association.

MORRIS & JONES, Wholesale Grocers, 13, 15 and 17, Sir Thomas Street, Liverpool; and 8/10, Long Millgate, Manchester. Hours of Business: 8 a.m. to 6 p.m. Established in 1867 by Evan Morris (d.). Present Principals: John Morris, J.P., and R. J. Williams, C.C., John Evan Morris, Ed. E. Morris. Stall: 300. Speciality: Manufacture of " Keenora " Self Raising Flour. Connection: United Kingdom (all parts), Foreign, Colonial; large Export Trade. Telephones: No. 8195 Central, Liverpool; No. 6144 City, Manchester. Telegraphic Addresses: " Spotless, Liverpool "; " Brightness, Manchester." Bankers: London City and Midland Bank, Ltd .

MORRIS, P., & CO., Ltd., (Established 1846), Manufacturers of Zinc and Lead Paints, Colours, Varnishes and Enamels. Works and Offices: Corporation Road, Birkenhead, England. Manchester Depot: 92, City Road. Incorporated as a Limited Company. Managing Directors: Walter S. Morris and W. Bowker. Extent of Premises: 1 acres. Specialities produced: Morris Graphite Paint, unequalled as a Protective Covering for Iron and Steel Structures, Corrugated Sheets, and all Metal Surfaces. Withstands the effect of Sea Air, Heat, Smoke, Cold or Damp. Zinco Graphite Paint, of a Steel or French Grey Colour, a combination of Graphite and Oxide of Zinc, for use when a colour is required unobtainable with Graphite only. Glosopan (Regd.), a high-class. Enamel Paint for Ships' Cabins, Railway Carriages, and High-class Decorative Work. Flatopan (Regd.), a perfect flat-drying Enamel Paint for finishing, or as an under - coating for Glosopan. X.L. White — Paint for Decoration and Preservation, of much finer texture than White Lead. White Oil Copal Varnish, the palest Oil Varnish procurable for finishing over White or Delicately Tinted Colours. Alpine Water Paint, Fast Sanitary Distemper, suitable for all climates. Morris Damp Resisting Paint for Coating New Walls, Porous Bricks, also walls of Hospitals, Schools, Factories, &c. Dries in about two hours with an enamellike surface. Permanent Aluminium Paint, Galvanising Substitute, for all kinds of Art Metal Work, dries with an Oxidised Silver appearance, unaffected by Atmospheric influences. Connection: United Kingdom, Colonies, South 'America, China(' &c. Contractors to H.M. Government, Principal Railway Companies, Ship Builders and Ship Owners. Telephone: No. 44 Birkenhead. Telegrams: " Turps, Birkenhead, England."

MORRIS, P. D., Electrical Engineers and Contractors, 26, High Street, Islington, London, N., and Barnett Wood Lane, Ashtead, Surrey. Hours of Business: Open Day and Night, Holidays and Sundays. Present Principals: P. D. Morris and E. E. Morris. Premises: Occupy the entire three-storey building in Islington. Staff: About twenty-five. Speciality: Electrical Engineering, &c. Guarantee prompt work. Telephones: Nos. 3887 and 3888 North (day service); No. 2816 Dalston (night service), London. Bankers: London County and Westminster Bank, Ltd.

MORRIS, WILKINSON & CO., Wicker Furniture and Perambulator Makers. Office and Warehouse: Victoria Works, Basford. Factory: Springfield Works, Basford, Nottingham. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1889 by Thomas Morris, Vincent Furmidge, and John Wilkinson (retired). Present Principals: Since 1890 Thomas Morris, Vincent Furmidge, John Morris. Started business as Wicker Furniture Manufacturers at Lenten Works. Shortly afterwards took over the Perambulator business of the late W. J. Barker, Rutland Street, Nottingham. Staff: 230 and outworkers. Specialities: Artistic Furniture in Cane or Wicker. High-class Baby Carriages. Connection • United Kingdom, Foreign, Colonial. Telephones: Nos. 3095 and 3096 Nottingham. Telegraphic Address: " Sirrom, Nottingham." Bankers: Union of London and Smiths Bank, Ltd.

MORRIS (WILLIAM) & CO. (RUSKIN HOUSE), Ltd., Stained Glass, Leaded Lights, Metal Casements, Brasses, Mosaics, and Wrought Metal Work, Ruskin House, Rochester Row, Westminster, S.W. Agencies at New York, Montreal, Toronto, San Francisco, Bombay, Colombo, Tokio, and Cairo. Premises: Extensive; comprise five floors each 100 ft. by 66 ft. Specialities: Stained Glass, Art Metal Work, Metal Window Casements, Memorial Brasses and Mosaics. Have patented a casement for cleaning both sides of the glass. Connection: United Kingdom, Foreign, Colonial. Telephone: No. '700 Victoria. Telegraphic Address: " Morisitant, London."

MORRIS, WM., & SONS, LIMITED, Worsted Spinners, Stansfeld Mill, near Halifax. Goods Address: Sowerby Bridge. Hours of Business: 9 a.m. to 6 p.m. Established in 1848 by Win. Morris (d.). Incorporated as a Limited Company in 1896. Directors: T. H. Morris (Chairman), A. W. J. Morris, 0. L. Anders. Secretary: John A. Haigh. Premises: Well-equipped Stansf old Mills, Triangle and Corporation Mill, Sowerby Bridge. Parcels per passenger train to Triangle Station. Business: Worsted Spinners of all classes of Yarns for Men's and Women's Wear, and Specialities. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 507 Halifax. Telegraphic Address: " Morris, Triangle." Bankers: Halifax Commercial Banking Co., Ltd.

MORRIS-HAWKINS, Ltd., Manufacturers of Electrical Machinery. Works Dagenham, Essex. London Office: 30-35, St. Mary Axe, E.C. Hours of Business: London Office, 9 a.m. to 6 p.m.; Works, 7.20 a.m. to 5.50 p.m.. Established in 1903 by the Morris-Hawkins Electrical Co. Purchased in 1907 by present Company. Incorporated as a Limited Company. Specialities: Motors and Dynamos. Telephone: No. 288 London Wall. Telegraphic Address: " Interpole, Dagenham." Bankers: London and Joint Stock Bank, Ltd.

MORRISON & GIBB, Ltd., Printers, Lithographers, &c., Tanfield, Edinburgh. Registered Office and Works: Tanfield. Town Office: 11, Queen Street, Edinburgh. London Office: 12, Norfolk Street, Strand, W.C. Hours of Business: 8 a.m. to 6 p.m. Established in 1837 by William Oliphant (Bookseller, Edinburgh), as Wm. Oliphant & Co. Acquired in 1841 by Mr. Gibb and Dr. Murray. Title altered to Murray & Gibb. In 1864 William Oliphant Morrison (nephew of founder) joined, and conducted the business after decease of Mr. Gibb, 1865. Dr. Murray died 1872. W. 0. Gibb became partner 1879. Name changed to Morrison & Gibb. In 1896 amalgamated Scott & Ferguson (est. 1778) and Burness & Co., and the whole was formed into a Limited Company. Present Directors: John Cowan, J.P., D.L. (Chairman), C. D. 0. Morrison, D. S. Curr,A. Howard (Secretary). A. M. Lindsay. Staff: Nearly 700. Specialities: Printing, Lithographing, Electrotyping, Stereotyping, Bookbinding. Connection: United Kingdom. Contractors to H.M. Stationery Office, and printers of Edinburgh Gazette for over fifty years. Telephone: No. 4884 Edinburgh (Tanfield Works); No. 23 Edinburgh (Queen Street); No. 535 Central, London. Telegraphic Address: " Magazine, Edinburgh " (Tanfield Works); " Longprimer, Edinburgh " (Queen Street); " Long• primer, London."

MORRISON (JAMES) & CO Ltd., Merchants and Agents, 5, Fenchurch Street, London, E.C., and at Tokyo, Japan, Hours of Business: Usual. Established sixty or seventy years ago by James Morrison, continued by (1) John Renshaw, (2) John McLaren, (3) Woodville McLaren, (4) Francis Renshaw, (5) John Ewart, (6) Strachan Child Clarke, (7) Ernest Wood. Incorporated as a Limited Company in 1894. Directors: Strachan Child Clarke (Chairman), John Ewart, Ernest Wood, Godfrey Mark Palmer, M.P., and Christopher B. Ewart. Business: General Import and Export Merchants and Agents. Connection: Foreign and Colonial. Telephones: No. 2132 Avenue, Nos. 11695 and 10024 Central, London. Telegraphic Address: " Manifesto, Grace, London." Cable Address: " Manifesto, London," &c. Codes: All usual Printed and Private. Bankers: Robarts, Lubbock & Co. Mr. Godfrey Mark Palmer is M.P. for Jarrow-on-Tyne.

MORRISON (JAMES) & SONS, Ltd., Hempen Manufacturers, 222, Upper Thames Street, London, E.C. Hours of Business: 8.45 a.m. to 6 p.m. Established over 200 years ago by a Mr. Shepherd. Succeeded by John Palmer, afterwards by James Morrison sixty-three years ago. Incorporated as a Private Limited Company in 1899. Managing Director: C. R. Morrison. Branches: Marlborough and Dundee. Specialities: Twine, Rope, Sacks, Waterproof Covers, Binder Twine and Door Mats. Connection: United Kingdom, Foreign, and Colonial. Telephones: London, No. 778 Bank; No. 5481 City; No. 3 Marlborough. Telegraphic Addresses: " Sackcloths, London "; " Morrison, Marlborough." Code: ABC (5th Edition). Bankers: Capital and Counties Bank, Ltd. Mr. James Morrison, the Chairman, has been five times Mayor of Marlborough.

MORRISON (PEARSE) & SON, Stationers and Printers, 16, Reneage Lane, London, E.C. Telephone: No. 4402 Avenue. Telegraphic Address: "Imprimatur, London."

MORRISTON TIN PLATE CO., Ltd. (THE), Tin and Tinplate and Blackplate Makers, Morriston, Glamorganshire. Hours of Business: 9 a.m. to 6 p.m. Established in 1872 by Llewelyn Davies (d.), Evan Jenkins (d.), Timothy Davies (d.), David Glasbrook (d.) and John John (d.). Incorporated as a Private Limited Company in 1899. Directors: Ivor Davies (Chairman and Secretary), William Morris (Managing Director), James Davies, John C. Morris and Glyn Morris. Premises: Very extensive, covering twenty acres. Staff: 600. Speciality: High Grade Best Charcoal Tinplates. Connection: Worldwide. Telephone: No. 78 Morriston. Telegraphic Address: " Calland, Morriston." Bankers: Metropolitan Bank (of England and Wales), Ltd.

MORS (ENGLAND), Ltd., Motor Car Makers, 119, Long Acre, W.C. Works: Chester Gate, Albany Street, London, N.W. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1900 in England as a branch of the Societe d'Automobiles Mors of Paris, founded in 1854. Incorporated as a Limited Company in 1906. Directors: H. Citroen (Chairman) and M. Lesprit (General Manager), M. Cappellen. Premises: Very extensive. Factory in France. Staff: Thirty (England), 1200 (France). Specialities: Tho famous Mors Cars. Patents: Clutch (Mors patent), Ignition and Carburetters (Mors patent). Awards: Several honours conferred, French Republic. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2882 Gerrard; No. 3013 North, London. Telegraphic Addresses: " Morslim, London "; " Reparmora, London." Code: A B C. Bankers: Coutts & Co.

MORSHEAD, L. R., & CO., Engineers, Caxton House, Westminster, London, S.W. flours of Business: 9 a.m. to 6 p.m. Established in 1913 by L. R. Morshead, the Present Principal. Business: Engineering Merchants and Agents. Connection: United Kingdom. Telephone: No. 4741 Victoria, London. Bankers: London County and Westminster Bank, Ltd.

MORSON, T., & SON, Manufacturing Chemists, 14, Elm Street, Gray's Inn Road, London, W.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1821 by Thomas N. R. Morson (d. 1874). Succeeded by. Thomas Morson (d. 1908). Present Principals: T. Pierre Morson, A. R. Morson, Thomas D. Morson. Claim to be the original manufacturers on a commercial scale of Pepsine and Creosote. Premises: Factory, Summerfield Chemical Works, Ponder's End, Middlesex. Six acres. Equipped with modern appliances. Stag: About one hundred. Speciality: Fine Chemicals. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 8005 and 10408 Central (two lines); Works, No. 12 Enfield. Telegraphic Address: " Aconitine, London." Bankers: Bank of England.

MORTLOCKS, Ltd., China and Glass Merchants, 466, 468, 470, Oxford Street, 31 and 32, Orchard Street, and 2B, Granville Place, Portman Square, London, W. Hours of Business: 8 a.m. to 7 p.m.; Saturdays, 8 a.m. to 2 p.m. Established in 1746 by John Mortlock, and carried on for nearly 150 years by direct descendants of his family. Incorporated as a Limited Company in 1894. Specialities: Cut Glass, China Services, and various wares. Connection: World-wide. Royal Warrant: Special Appointment to H.M. Queen Alexandra. Telegraphic Address: " Mortlocks, London."

MORTON, AIRD & CO., Lace Curtain Manufacturers, Darvel. Hours of Business: 8 a.m. to 6 p.m. Established in 1899 by James Aird and Archibald Morton, the Present Principals. Premises: Large Works covering one acre of ground. Staff: 100. Speciality: Lace Curtains and Nets. Connection: United Kingdom, Foreign and Colonial. Telegraphic Address: " Nets, Darvel." Code: A B C (5th Edition). Bankers: Clydesdale Bank, Ltd.

MORTON (ALEXANDER) & CO., Lace, Madras, Tapestry Chenille Curtains, and Carpet Manufacturers, Darvel, Ayrshire. N.B., and Carlisle. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1865 by Alexander Morton. Present Principals: Alexander Morton, Gavin Morton, James Morton, William Morton, Hugh Morton, and David Craig. Claim to have been the first to introduce the making of Lace Curtains in Scotland, and also the making of Hand-tuft Carpets. Premises: Highly equipped Factories at Darvel (Ayrshire), Carlisle (Dentonhill), Co. Donegal, and Co. Galway, Ireland. Warehouses and Showrooms, Darvel, Carlisle; London, 89, Newgate Street, E.C.; Manchester, 21, Spring Gardens; Birmingham, 28, High Street; Glasgow, 136, Renfield Street; Newcastle-on-Tyne, 8, Grainger Street; New York, 874, Broadway; Melbourne, Christchurch, N.Z. Specialities: Lace—" Connemara " (Hand-made), Nottingham (Machine - made), Muslin, " Madras," " Crete," &c., Tapestry and Chenille. Carpets—The " Donegal " Hand-Tuft; The " Seamless " Axminster; The " Caledon " Cretonnes, Chintzes, Taffetas, Dresses, Shirtings, and Waterproofings. Patents: A few taken out. Telephones: No. 1 Darvel; No. 121 Carlisle. Telegraphic Addresses: " Curtains, Darvel "; " Textiles, Carlisle."

MORTON, C. & E., Ltd., Preserved Provision Manufacturers. Head Office: 107, 103, and 109, Leadenhall Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Factories, 8 a.m. to 6.30 p.m. Established in 1850 by John Thomas Morton, who was succeeded in 1898 by his sons, Charles Douglas Morton and Edward Donald Morton. Incorporated as a Limited Company in 1912. Directors: Charles Douglas Morton (Chairman), Edward Donald Morton, Joseph Grose Colmer, C.M.G., Edwin Thomas William Savage, Theophilus Wills Watkins. General Manager: Edward Francis Anger. Secretary: John Reid. Premises: Factories, Dockside Fruit Preserving Factory, Millwall, London; Morton's Bonded Wharf, Millwall; Morton's Sufferance Wharf, Millwall; Candied Peel Factory, Cubitt Town; - Rosemount Fish and Meat Preserving 2Y Factory, Aberdeen; . Fish Curing Yard, Albert Quay, Aberdeen; Fish Preserving Factory, South Wharf, Lowestoft; Morton's South Wharf, Lowestoft. Also trading as the Cornish Sardine Company, with Factories at Mevagissey, Polruan and Looe, and E. D. Moore & Co., with Factory at Belvedere Road, Lowestoft. Staff Clubs: Cricket, Football, Swimming, and Chess. Morton's Athletic Club, Lowestoft. Specialities: Herrings and other Fish preserved in tins, Preserved Meats, Soups, and Fruits, • Jams, Pickles, Oils, Confectionery, and Groceries. Connection: United Kingdom .(Export Merchants), and all Foreign and Colonial Markets. Telephone: No. 4600 . Avenue (seven lines).. Telegraphic Address: ." Morton, London." Codes: Morton's Private Code (1912 Edition); Al; A B C (4th and 5th Editions); Ribeiro; Lieber's; Mitchell's Self-testing Safety Code. Bankers: London County and Westminster Bank, Ltd.; Bank of Scotland; Comptoir National d'Escompte de Paris; White and Blackwell (New York).

MORTON (FRANCIS) & CO., Ltd., Constructional Engineers, Hamilton Ironworks, Garston, Liverpool. Hours of Business: Works, 6 a.m to 5 p.m.; • Offices, 9 a.m. to 5.30 p.m. Established in 1857 by Francis Morton at James Street, Liverpool. Later carried on at Naylor Street. Incorporated as a Limited Company in 1898. Directors: ,J. T. Wood, C.E. (Chairman), Coard S. -Pain, J.P., J. W. Davidson, C.A., J. Stevenson Jones, Herman Mason. Secretary: H. S. Davies. Premises: Extensive Works, covering ten acres. Equipped with up-to-date appliances. Employees: 600 to 700. Branches: London, 17, Victoria Street, Westminster, S.W.; Manchester, 26, Corbett Street; Bradford; Newcastle-on-Tyne; 26, Grey Street. Business: Constructional Engineers; manufacturers of Bridges and Girders, Roofing, Steel-framed Buildings, Steel Telegraph Poles, Fencing, Gates and Ornamental Iron work. Awards: Numerous Gold, Silver and Bronze Medals. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, India -Office); also to the Crown Agents for the Colonies, Railway Companies and Public Bodies, &c. Telephones: Nos. 30 and 112 Garston; No. 688 Victoria, London; No. 1749 (Central), Manchester; No. 1479 Central, Newcastle-on-Tyne. Telegraphic Addresses: "Ironsides, Liverpool "; " Dropper, London "; " Calendar, Manchester "; " Renewal, New castle-on-Tyne." Codes: A B C (4th and 5th Editions); Western Union. Bankers: Parr's Bank, Ltd. (Liverpool).

MORTON, G. & W., Boot Manufacturers and Retailers, Albert Street, Birmingham; Factory at Northampton. Hours of Business: Office, .8.30 a.m. to 6 p.m. Established in 1859 by George Morton (d. 1880) and William Morton. Present Principals: William Morton, J.P., and Hugh Morton (son of George Morton). Branches: 120. Business: Boot Manufacturers and Retailers. Connection: United Kingdom. Telephone: No. 2710 Birmingham. Bankers: Lloyds Bank Limited. Mr. William Morton is a Justice of the Peace for the County of Ayr and the City of Birmingham.

MORTON (JOSEPH), LIMITED, Fireclay Works, Cinder Hills Fireclay Works and, Siddal Fireclay Works, Hipperholme Fireclay Works, and Howcans Fireclay Works, Halifax. Hours of Business: Usual. Established in 1783 by Joseph Morton. Business has remained in the founder's family down to the present time; sixth generation in direct line. Incorporated as a Limited Company in 1897. Directors: Joseph Morton (Chairman), Harold Morton. About 500 hands are employed. Specialities: Fireclay Retorts, Fireclay Bricks and Blocks, Silica Bricks and Blocks. Connection: Extensive British. Foreign, and Colonial trade. Telephone: No. 134 Halifax. Telegraphic Address: " Morton, Halifax." Bankers: West Yorks Bank, Ltd., Union Bank Branch, Halifax.

MORTON & JOYNT, Clothing Manufacturers, Hudson Road, Leeds. Hours of Business: 8 a.m. to 6 p.m.• Established in 1895 by Edward P. Morton and Dudley F. Joynt, the present principals. Premises: Modern roof-lighted Factory, covering one and a half acres. Specialities: Men's and Boys' Clothing. Connection: United Kingdom. Telephone: No. 1639 Leeds. Telegraphic Address: "Workmanship, Leeds." Bankers: Beckett & Co.

MORTON (ROBERT) & CO., Brewers' and General Engineers, &c., Trent Works, Burton-on-Trent. Hours of Business: 6 a.m. to 5 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1840 by Robert Morton. Premises: Works cover three acres. Staff: 200. Business: Brewers' Architects and Constructive Engineers, Refrigerator Makers, Coppersmiths, Brass and Ironfounders. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 33 (National), Burton-on-Trent. Telegraphic Address: " Morton, Burton-onTrent." Bankers: National Provincial Bank of England, Ltd.

MOSELEY (DAVID) & SONS, Ltd., India Rubber Manufacturers, Chapelfield Works, Ardwick, Manchester. London Warehouse: 51 and 52, Aldermanbury, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1827 by David Moseley. Incorporated as a Private Limited Company. Governing Directors: David Moseley, J.P., James Moseley, Oswald Moseley, Reginald Moseley. One of the oldest houses in the trade. Premises: Extensive. Staff: Works, over 2,500; London Warehouse, thirty. Branches: Manchester, Glasgow, Birmingham. Specialities: All Goods manufactured in India Rubber. Patents: Several. Connection: World-wide. Telephones: No. 6370 City, Manchester (Chapel Field Works); No. 681 City (New Brown Street); No. 2859 Glasgow; No. 2162 London Wall; No. 7530 Birmingham. Telegraphic Address: " Moseleys, Manchester."

MOSENTHAL, SONS & CO., South African Merchants, 72, Basinghall Street, London, E.C. Hours of Business: Usual. Established about sixty years ago by Ado,lph Mosenthal (father and grandfather of the present proprietors) and his Iftother Joseph Mosenthal in London, trading as Joseph Mosenthal & Co. until 1876, when the title was changed to Mosenthal, Sons & Co. The South African business started about seventy-five years ago, now carried on at various ports and inland towns. South African Head Office, Port Elizabeth, as Adolph Mosenthal & Co. Present Principals: Harry Mosenthal, William Mosenthal and Edgar A. H. Mosenthal. Branches: Port Elizabeth (Adolph Mosenthal & Co.); East London (Mosenthal & Co.); Johannesburg, Pretoria and Delagoa Bay (Mosenthal Brothers, Ltd.); Kimberley (Mosenthal Brothers & Co.); Buluwayo and Salisbury, The Mosenthal Rhodesia Agency, and elsewhere in South Africa. Business: General Merchants, Exporters of Goods, Dealers in all South African Produce including Diamonds, Members of the generally called De Beers Diamond Syndicate. Telephones: Nos. 4448 Central, 4263 City, London. Telegraphic Address: "Mosenthal, Stock, London." Code: Private. Bankers: Union of London and Smiths Bank, Ltd. (Cornhill). Mr. Harry Mosenthal is Chairman of the South African Merchants' Committee, Member of the South African Section of London Chamber of Commerce, Member of the Executive Committee British Imperial Council of Commerce. Director of Atlas Assurance Co., Ltd., Marine Insurance Co., Ltd., De Beers Consolidated Mines, Ltd., Consolidated Company Bultfontein Mine, Ltd., Griqualand West Diamond Mining Co. (Dutoitspan Mine), Ltd., Exploration Co., Ltd., and Rand Mines, Ltd. Mr. William Mosenthal is a member of the London Committee of the New Jagersfontein Mining and Exploration Co., Ltd., and a Member of the South African Section of the London Chamber of Commerce.

MOSS & CO., Timber Merchants, 30, Great St. Helens, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1881 by Edward S. Moss, the present principal. Branch: 104, King Street, Hammersmith, W. Business: Shippers of American Lumber and Dealers in all classes of Timber. Telephones: No. 516 London Wall; No. 4854, Central; No. 24 Hammersmith, London. Telegraphic Address: " Moscolatri, London." Code: A B C (5th Edition), Universal. Bankers: Robarts, Lubbock & Co.

MOSS, W. H. & SONS, Ltd., Wholesale Stationers, Printers, Lithographers, Account Book Manufacturers and Paper Bag Makers, Lowther Street, Whitehaven, and 49, Pow Street, Workington. Hours of Business: 8.30 a.m. to 7 p.m. Established in 1843 by John Welsh & Co. Continued by (1) W. H. Moss, trading as Welsh, Moss & Co., 1884; (2) W. H. Moss & Sons, 1895. Incorporated as a Limited Company in 1900. Directors: W. H. Moss (Chairman), Thomas T. Moss (Secretary) and George W. Moss. Premises: The old part of the present works was used for Many years as a Town Warehouse for the Egremont Paper Mill, Cumberland. The mill was destroyed by fire and never built again. Occupy Nos. 11, 12, 13 and 14, Lowther Street, with large works at the rear extending through and along Fox Lane. Equipped with the most modern appliances. Staff: 100. Specialities: Printing, Lithographing, Mercantile Stationery and Account Books • also Paper Merchants and Paper Bag dakers. Connection: United Kingdom. Telephones: No. 25 Whitehaven; No. 239, Workington. Bankers: Bank of Whitehaven, Ltd.

MOSS (WILLIAM) & SONS, Manufacturer of Varnishes, Albion Varnish Works, Ripon, Yorks. Hours of Business: 8 a.m. to 5 p.m. Established in 1863 by William 2 Y 2 T. Moss (sen.). Continued by William T. Moss (sen.), William T. Moss (jun.), B. Hebden and D. T. Moss. Present Principals: William T. Moss, J.P., and D. T. Moss. Staff: Varies. Business: Manufacturers of all kinds of Varnishes. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 13 Ripon. Telegraphic Address: " Mosses, Ripon." Bankers: National Provincial Bank of England., Ltd., Mr. William T. Moss is a Justice of the Peace and has been twice Mayor of Ripon, an Alderman and for eighteen years a City Councillor. He is a County Councillor and Vice-Chairman of the Board of Guardians, &c.

MOSSES & MITCHELL, Manufacturers of Vulcanized Fibre, Chiswell Works, 122 to 124, Golden Lane, London, E.C. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1873 by Alexander Mosses and Harry Harvie Mitchell. Present Principals: John Wood and John Wood (jun.). Premises: Originally in Queen Victoria Street, removed to Chiswell Street and to present address in 1910. Large building, facing Golden Lane and extending down Garrett Street, London, E.C. Various departments completely equipped with modern machinery. Business: Claim to be the Pioneers of Vulcanized Fibre for Electrical Installation and General Engineering Packings, &c., also of the Blake and insulated Saddle Staples for the turning and shaping their well-known M. & M. specialities in Vulcanized Fibre, also Ebonite, Metal and Similar Materials. Awards: Prize Medal, International Inventions Exhibition, 1885 .; Silver Medal, Crystal Palace, 1892. Connection: Ship to all parts of the world. Contractors to H.M. Government, &c. Telephone: No. 437 London Wall, London. Telegraphic and Cable Address: " Insulator, London." Code: Lieber's. Bankers: London City and Midland Bank, Ltd.

MOSTON MALLEABLE CASTINGS CO., Ltd., Malleable Ironfounders, St. Mary's Road, Moston, Manchester. Hours of Business; 6.30 a.m. to 6 p.m. Established in 1880 by Tom Parkin. Incorporated as a Limited Company. Governing Director: Tom Parkin. Premises: Extend over two acres. Staff: Forty. Specialities: Special Quality of Malleable Castings for Engineers, Tramways, Motor Engineers, &c. Connection: United Kingdom. Tele-phone: No. 110 Failsworth. Telegraphic Address: " Malleable, Newton Heath."

MOTOR RADIATOR MANUFACTURING CO., Park Side, Coventry. Hours of Business: Usual. Present Principal: P. 0. Serck. Specialities: Radiators for Motor Cars, &c. Patent: Dr. Zimmerman's for Coolers, &c. Telephone: No. 760 Coventry. Telegraphic Address: Nerleak, Coventry."

MOUCHEL & PARTNERS, Ltd., L. G., Civil Engineers, Specialists in Hennebique Ferro-Concrete, 38, Victoria Street, London, S.W. Hours of Business: Usual (night work when necessary). Established in 1897 by L. G. Mouchel, M.Soc.C.E. (France), joined in 1904 by J. S. E. de Vesian, M.I.C.E., M.I.M.E., and in 1901 by T. J. Gueritte, B.Sc., M. Soc. C.E. (France). Incorporated as a Limited Company in 1908. Directors: L. G. Mouchel, J. S. E. Vesian, T. J. Gueritte. Introduced Ferro-Concrete into the United Kingdom, and have since carried out many important works and buildings. Branches: Newcastle-upon-Tyne, Manchester, Glasgow, Birmingham, Cardiff, Gloucester, and Lewes. Civil Engineers specialising in the design of Ferro-Concrete structures. Patents: Numerous in connection with Ferro-Concrete. Connection: World-wide. Works carried out for H.M. Government (Admiralty, War Office, Office of Works) also for the leading Dock and Railway Companies. Telephones: Nos. 1806-1807 Gerrard. Telegraphic Address: " Hennebique," London, Manchester, Glasgow, Cardiff, Birmingham, Newcastle.

MOUSELL BROTHERS, Ltd., Removers and Warehousemen of Furniture and Household Effects, Elizabeth Street, Buckingham Palace Road, London, S.W. Hours of Business: 9 a.m. to 6 p.m. Established about 1850 by the late Henry Mousell. Incorporated as a Limited Company in 1903. Directors: G. H. Price (Chairman), W. B. Cordelle, H. E. Taylor. Staff: About 150. Branches: Birmingham, Liverpool, Leeds, Manchester, Leamington Spa, Gloucester, Cheltenham, Exeter, Paris. Business: Removal and Warehousing and the Packing and handling of Furniture and Valuable Effects for Shipment or otherwise. Connection: Agencies in all parts of the world. Telephone: No. 3139 (Gerrard), London. Telegraphic Address: " Mousell," Pimlico, London. Bankers: London City and Midland Bank, Ltd.

MOWAT, ALEXANDER, Ship Broker and Herring Exporter, Wick, N.B. Hours of Business: 9 a.m. to 9 p.m. Established in 1898 by Alexander Mowat, the present principal. Staff: Fifteen. Branches: Peterhead, Lerwick, Gt. Yarmouth, Lowestoft, Berwick-on-Tweed and Stronsay (Orkney). Business: Shipbroker and Foreign Herring Exporter of Cured Pickled Herrings. Connection: Foreign and United Kingdom. Telegraphic Address: " Mowat, Wick." Codes: Watkin's, A B C and Private. Bankers: North of Scotland and Town and Country Bank, Ltd. (Wick), and British Bank of Northern Commerce, Ltd. (Bishopsgate, London). Club: Caithness (Wick).

MOWAT & MUIR, Ltd., Manufacturing and Export Confectioners, Whitevale Confectionery Works, 79 to 93, East Nelson Street, Glasgow. Hours of Business: -Usual. Established in 1868 by James Mowat, J.P., and John Muir (d.). Incorporated as a Limited Company. Directors: James Mowat, J.P., Chairman and Managing Director, with William Mowat, Joint Managing Director; James Robert Mowat and John Milloy. Premises: Extensive Works at East Nelson Street. Specialities: Scotch Rock and Pastilles. Awards: Gold Medal and Two Awards. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 11 Bridgeton. Telegraphic Address: " Confectory, Glasgow." Code: A B C. Bankers: British Linen Bank, Ltd. (Glasgow).

MOXEY, SAVON & CO., Ltd., Coal Exporters and Merchants, Foreign Coaling Depot Proprietors, 3 and 4, Lime Street Square, London, E.C.; Bute Docks, Cardiff; and 7, Rue de Laborde, Paris. Telephones: No. 5575 Avenue; No. 1746 Central. Telegraphic Address: " Aegypto, London." Bankers: National Provincial Bank of England, Ltd.

MUDIE'S SELECT LIBRARY Ltd., Booksellers, Librarians, and Exporters, 30, New Oxford Street, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1842 by Charles Edward Mudie. Incorporated as a Limited Company in 1864. Arthur 0. Mudie is the present Managing Director. Specialities: Bookselling, Now or Secondhand Books, and Bookbinding. Mudie's Select Library holds a prdmier place amongst the important libraries of the day. Branches: 132, Kensington High Street, W., and 48, Queen Victoria Street, London, E.C. Connection: All over the United Kingdom, Foreign, Colonial.

MUFF, E., & CO., Manufacturers, 9, Alderman bury, Bradford. Hours of Business: 8.30 a.m. to 5.30 p.m. Established in 1899 by Ernest Muff, the present principal. Specialities: Dress Goods, Coat• ings and Linings. Connection: United Kingdom. Telephone: No. 3022 Bradford. Bankers: Halifax and District Permanent Banking Co., Ltd., Bradford. Mr. Muff is Vice-President of Bradford Guardian Society for the Protection of Trade.

MUIR, DUCKWORTH & CO., Merchants, 3, Rumford Place, Liverpool. Hours of Business: Usual. Established in 1810 by Walter A. Duckworth in Charleston, South Carolina, U.S.A. Partnership Successions: (1) Joseph Battersby; (2) Joseph Battersby and Nephew; (3) William Battersby & Co.; (4) Muir & Duckworth; (5) Muir, Duckworth & Co. Present Principals: Walter B. Duckworth and Julius A. Prior. Branch: Bank Street, Manchester. Business: All descriptions of American and Egyptian Cotton. Specialities: High-class strong stapled Texas, and all descriptions of Extra Staples and Sea Islands. Connection: United States, Egypt, and all principal European Cotton centres. Telephones: No. 28 (Central), Liverpool; No. 2980 City, Manchester. Telegraphic and Cable Addresses: " Muir, Liverpool "; " Plantation, Manchester."

MUIR (ROBERT) & CO., Ltd., Firebrick, Fireclay Goods and Sewerage Pipe Manufacturers, Armadale, West Lothian, N.B. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1893 by W. Dick Samuel and Wm. Russell, successors of (1) Kopel Moritz; (2) Robt. Muir & Co. Incorporated as a Limited Company. Stall: Office, six; Works, about 300. Specialities: Firebrick, Fireclay Goods, and Sewerage Pipes. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office). Telephone: No. 12 (National) Bathgate. Telegraphic Address: " Bricks, Armadale, West Lothian." Bankers: Royal Bank of Scotland; National Bank of Scotland, Ltd.

MUIR (THOS.), SON & PATTON, Ltd., Coal Merchants, 26, Yeaman Shore, Dundee. Hours of Business: Usual. Established in 1848 by Thomas Muir. Incorporated as a Limited Company in 1898. Directors: John B. Muir (Chairman), Edwin A. Watson (Managing Director). Branches: Stirling, Bridge of Allan, Dunblane, Crieff, Perth, Lochee, Fairmuir, Broughty Ferry, Forfar, Arbroath, Montrose, Cupar Fife, Carnoustie, Brechin, Wormit, Newport, Edzell, Monifieth, Nairn, Luthrie. Business: General Coal Merchants, Wholesale and. Retail, Connection,: United Kingdom. One of the largest businesses North of the Forth. Telephones: Nos. 744, 745, 746 Dundee. Telegraphic Address: " Muir, Dundee." Bankers: National Bank of Scotland.

MUIR, TILSTON & COMPANY, Consulting Engineers, Marine Surveyors, and Merchants, 105, West George Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1895 by J. Ernest Muir. Henry E. Tilston, M.I.N.A., joined the firm in 1905, and retired from it by mutual consent, in January, 1913, J. E. Muir now being sole partner. Business: Consulting Engineers, Marino Surveyors, and Merchants. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 8339 Central, Glasgow. Telegraphic Address: " Ernesto, Glasgow." Codes: A B C (4th and 5th Editions), Scott's (9th Edition), Watkins's, 1884. Bankers: Commercial Bank of Scotland, Ltd. (Glasgow). Mr. Muir is a member of the Institution of Naval Architects, and the Institution of Engineers and Shipbuilders of Scotland.

MUIR (WILLIAM) & CO., Ltd., Machine Tool Makers, Britannia Works, Sherbourne Street, Manchester. Hours of Business: Office, 8.30 a.m. to 6 p.m. Established in 1842 by William Muir. Incorporated as a Limited Company. Directors: Herbert Garnett (Chairman), R. C. C. Garnett, C. A. Wood, J. H. Melloy (Manager), and L. A. Muir. Premises: Extensive fully equipped works in Manchester. Staff: 450. Specialities: Machine Tools for Shipbuilders, Armament Works, Engine Works, &c. Awards: Grand Prix, Brussels, 1910; Hors Concours, Ghent, 1913. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 529 City, Manchester. Telegraphic Address: "Britannia, Manchester." Bankers: Parr's Bank, Ltd.

MUIRHEAD (CHARLES) & SON, Wine and Scotch Whisky Merchants; Head Office, 63, George Street, Edinburgh, and at 35, St. John Street, Perth. Hours of Business: Usual. Established in 1824 by Nicol Carter. Partnership Successions: (1) Charles Muirhead, nephew and immediate successor of the founder; (2) Charles Muirhead, son of the above mentioned. Present Principal: George Bell Brown. Speciality: Scotch Whisky. Connection: United: Kingdom, Foreign, and important Colonial Trade. Telephones: No. 2369 Central, Edinburgh; 555 Perth. Telegraphic Address: "Maturity," Edinburgh, and Perth. Code: ABC (5th Edition).

MULFORD, H. K., CO., Biological and Manufacturing Chemists, Philadelphia, Pa., Biological and Vaccine Laboratories, Glenolden, Philadelphia, U.S.A.; London Office, 119, High Holborn, W.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1881 by H. K. Mulford and Milton Campbell. Present Principals: Milton Campbell (President), H. K. Mulford (Vice-President), E. V. Pechin (Secretary), and L. P. Faucett (Treasurer). Premises: The Biological Laboratories are the largest in the world, enclosed within 200 acres. Laboratories and Offices in various parts of Philadelphia, equipped in the most up-to-date style. Staff: About 1,500. Branches: New York, Chicago, St. Louis, San Francisco, Toronto, &c. Business: Production of Bacteriological Products and Manufacture of High-grade Pharmaceutical Products. Claim to be the Pioneers in Physiological Standardisation of Potent Drugs. Awards: Highest Awards and Diplomas at the World's Columbian Expositions, Franklin Institute, Natural Export Exposition, Exposition Universelle, Paris, 1900, and St. Louis Exposition; Gold Medal, International Medical Congress, London, 1913. Connection: United States, Great Britain, Canada, South America and British Colonies. Telephone: No. 5458 Holborn, London. Telegraphic and Cable Address: " Antigens, London." Code: A B C (5th Edition).

MULLAR, WILLIAM, Brandy and Wine Shipper, 72, Mark Lane, London, B.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1899 by William Mullar, who is also a partner of the Viscount Maurice de Reboul (trading as M. de Reboul & Co., Cognac, Growers and Distillers). Established in 1848. Speciality: Cognac Brandies direct from the Growers and Distillers in the Charentes. Connection: World-wide. Telephone:. No. 8353 Central, London. Telegraphic Address: " Envoyeur, London." Bankers: National Bank, Ltd., 13, Old Broad Street, E.C.

MULLINER, A. G., MOTOR BODY CO., Ltd., (THE), Motor Coach Builders and Auto Car Engineers, Oldham Street, Liverpool. Hours of Business Office, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1796. Incorporated as a Limited Company. Directors J. W. Wall, T. H. Jackson, J. J. King. One of the oldest firms in the trade. Premises s Motor Garage, Oldham Place, Liverpool. Speciality: Motor Bodies. Patents: Cape Hoods and. Wheels. Connection t All parts of the British Empire. Telephones: Nos. 379 and 3602 Royal, Liverpool,. Telegraphic Address " Mulliners, Coach-builders, Liverpool."

MULLINER, LONG ACRE, LONDON & NORTHAMPTON, Ltd., Carriage and Motor Carriage Builders, 132-135, Long Acre, London, W.C. Hours of Business: 7.30 a.m. to 6 p.m.; Saturdays, 7.30 a.m. to 1 p.m. Established in 1760 by a Mr. Mulliner. Incorporated as a Limited Company in 1907. Directors: Arthur F. Mulliner, J.P., direct descendant of founder (Chairman and Managing Director), Thomas Ratliffe and Archibald Hair. One of the oldest houses in the trade. Premises: Imposing Manufactory and Showrooms at 132 to 135, Long Acre. Extensive Manufactory and. Showrooms, 73 to 85, Bridge Street, Northampton. Staff: London, 100; Northampton, 250. Specialities: Carriage and Motor Carriage Designing and Manufacture. Agents for all the best types of Motor Chassis. Patents: Landaulet Bodies, Cabriolet Bodies, Canopies, Extension Hoods. Connection: All parts of United Kingdom. Export to most Foreign Countries and Colonies. Telephones: Nos. 8949 and 8950 Gerrard. (London); No. 18 Northampton. Telegraphic Addresses: " Mullonac, London "; " Mulliner, Northampton." Bankers: Northamptonshire Union Bank, Ltd. (Northampton).

MUMFORD (ALFRED) & CO., Ltd., General Merchants, St. Mary's Chambers, 14 to 20, St. Mary Axe, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Partnership Successions: (1) Charles Bartrum, 1768-1826; (2) Bartrum and Pretyman, 1826-1856; (3) Bartrum, Pretyman and Mumford, 1856-1896; (4) Mumford, Sparks & Co., 1896--1897. Incorporated as a Limited Company. Managing Directors: Robert C. Griffiths (Chairman ), Bertrand N. Crowther. Secretary: William J. Griffiths. One of the oldest Merchant houses trading with India. Present Managing Directors have had considerably over twenty years connection with the firm. Agencies: All over India and the Continent. Business: General Merchants. Connection: India chiefly, Europe. Telephone: No. 2431 Avenue, London. Telegraphic Address: " Chisposo, Led, London." Bankers: London Joint Stock Bank, Ltd., 144, Leadenhall Street, London, E.C.

MUMFORD, G. S., & SONS, Corn, Flour, Rice, Spice, Tapioca, &c. Merchants (Wholesale and Export only) 3, Farring dOn Road, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Saturdays close at 2 p.m. Established in 1823. , Claim to be the oldest Flour House in the City of London. Premises: Equipped with modern appliances. Specialities ! Flour, Corn, Rice, Spice, Tapioca, Cereals, Crushed Linseed, &c. Awards: Medals and Certificates. Gold Medal, London, 1873, Paris, 1875. Connection: World-wide. Royal Warrants: Special Appointment to H.M. The King. Held a Special Appointment to His late Majesty King Edward. Telephone: No. 1520 Holborn, London.

" MUNDUS " UNITED AUSTRIAN BENTWOOD FURNITURE MANUFACTURERS, London Branch, 68, Gt. Eastern Street, E.C. Head Office: Schwarzenbergplatz 15, Vienna IV/1. Hours of Business: 9 a.m. to 6.30 p.m. Established seven years ago by an amalgamation of most of the principal Factories in Austria and Hungary. Incorporated as a Limited Company. General Director: Leopold Pilzer. London Manager: Arthur Kenworthy. Premises: Consist of Eleven Factories, producing 9,000 Chairs per day. Branches: Nineteen. Specialities: Bentwood Furniture of all descriptions, " Hofmann Brand," " Jaworek Brand " and " N and Crown Harnisch Brand." Connection: Extensive business done in all Markets of the World. Telephone: No. 2170 Central, London. Telegraphic Address: " Mundusiena, London. ' Code: A B C (5th Edition). Bankers: Anglo-Austrian Bank (Lombard Street); Credit Anstalt, Vienna.

MUNN, FRANK, Engineer Plant and Machinery Broker, Dumballs Road, Cardiff. Hours of Business: 6 a.m. to 5 p.m. Established in 1900 by Frank Munn. Present Principals: Frank Munn and Frank Munn (jun.). Staff: About twenty. Specialities: Portable Railways, Locomotives, and Rolling Stock; Steam Tractors, Five-ton Patent Steam Motor Wagons, Portable Engines, Horizontal, Vertical, Winding, Hauling, and Blowing Engines, Lancashire, Cornish, Marine, Loco, Type and Vertical Boilers; Rolling Mill Plant, Lathes; Planing, Slotting, Shaping, Drilling and Punching, an% Shearing Machines; Steel Corrugated Sleepers, Steel Double Side-tipping Wagons for Crane or Grip for Rope or Chain Haulage Tip Wagon, specially constructed for Steep incline work, Tip Scoop Wagon for Quarries and Brick Works, Tar Sprayers and Boilers, Stone Crushers and Screens, &c. Tip Carts made with English Hardwood throughout. Specializes in Portable Railway Material, and claims to hold the largest stock in Great Britain, for sale or hire, new and secondhand. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1190 Cardiff. Telegraphic Address: " Munn, Cardiff." Bankers: Lloyds Bank Limited (Cardiff Docks).

MUNN (JOHN) & CO., Yarn and Cloth Agents and Merchants, 53, Fountain Street, Manchester. Hours of Business: 8.30 a.m. to 5.30 p.m. Established about 1805 by J. Munn and R. Munn. Present Principals: John Boddan, John Boddan (jun.) and William B. Winkfield. Business: Yarn and Cloth Agents and Merchants. Connection: United Kingdom. Telephone: No. 5408 City, Manchester (Private Exchange, five lines). Telegraphic Address: " Munns, Manchester." Bankers: Manchester and Liverpool District Bank, Ltd.

MUNRO & CO., LIMITED, Hosiery and Homespun Manufacturers, Restalrig Factory, Edinburgh, and 35-36, Great Marlborough Street (Hosiery), and 17-18, Great Pulteney Street, Golden Square (Homespuns), London, W. Hours of Business: 9 a.m. to 6 p.m. Established in 1884 by William Munro. Incorporated as a Limited Company in 1898. Managing Director: William Munro, J.P. Premises: Cover three acres; equipped with all modern appliances. Stall: 800. Staff Clubs: Benevolent, Golf, Bowling. Specialities: Real Shetland Wool Underwear, Real Cashmere and Silk Sporting Coats and Scarfs, Real Cashmere, Shetland and Fingering Waistcoats, Clan Hose, Ladies' Sporting and Silk Hose, Golf Hose, Specialities in Gloves and Sporting Homespuns, Reversible Cloths, Cashmere and Wool Travelling Rugs. Award: International Exhibition, Edinburgh, 1886. Connection: United Kingdom, Foreign, Colonial. Telephones: Edinburgh, Nos. 212 and 213 Portobello; London (Hosiery Office), No. 4355 Central; (Homespun Office), No. 1029 City. Telegraphic Addresses: " Homespun, Edinburgh "; " Snowsills, Reg, London." Bankers: Clydesdale Bank, Ltd. Mr. Munro is a Justice of the Peace for the County of Midlothian.

MUNRO (JAMES) & SON, Ltd., Scotch Whisky Distillers, 121, Constitution Street, Leith, and Dalwhinnie Distillery, Dalwhinnie, Inverness-shire. Hours of Business: 9 a.m. to 5.30 p.m. Incorporated as a Limited Company, Director. L, R. Buckbee (Governing Director), George Dempster (Managing Director), Duncan Macpherson and Max Drey. Dalwhinnie Distillery is the highest Distillery in Scotland, being situated about 1500 feet above sea-level. Premises: At Leith are probably the most extensive in Liquor Trade, palatial new Offices having been opened in May, 1912. Speciality: Scotch Whisky in square bottles. Patent: Square Bottles. Connection: World-wide. Special appointment as Purveyors to the House of Lords. Telephone: No. 804 Leith. Telegraphic and Cable Addresses: " Munrovia, Leith. Codes: A B C (5th Edition), Lieber's, and Private.

MUNSTER, SIMMS & CO., Ltd., Timber Brokers, Flour Importers, Commission Agents, and General Merchants, 7, Albert Square, Belfast. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1810 by Paul Lovenorn Munster, R.D. Present Principals: W. H. Munster, Charles W. Eves. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 217 and 1815 Belfast. Telegraphic Address: " Palmas, Belfast." Codes: Zebra; Telecode; Lumberman's Standard; Western Union (1900); A B C (4th and 5th Editions); Riverside; Private; Wood. Bankers: Ulster Bank, Ltd.

MURCOTT, A., & CO., Trading also as The East India Produce Co., Export and Import Merchants, Helena Street, Parade, Birmingham. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established 1878 by Alfred Murcott in Bombay, and in 1882 in Birmingham. Present Principal: Alfred Murcott. Premises: Occupy 1 and 2, Helena Street, and Edward Street. Staff: Twenty-seven. Agencies: Bombay, Calcutta, Madras, Karachi, Rangoon, Colombo, Singapore, Shanghai and Osaka. Business: General Exporters; Importers of Tea, Coffee, Cigars, &c. Connection: India, Burmah, Ceylon, Straits Settlements, China, Japan and Australia. Telephone: No. 5516 Central (two lines) and Private Branch Exchange, Birmingham. Telegraphic and Cable Address: " Murcott, Birmingham." Codes: A B C (4th and 5th Editions), A 1, and Private. Bankers: London City and Midland Bank, Ltd. (Birmingham), National Bank of India, Ltd. (London).

MURDOCH, HERBERT S., Silversmith, 57, St. Paul's Square, Birmingham. Flours of 13usine$,9; 9 a,m, to 7 p.m,. Established in 1903 by Herbert S. Murdoch, the present principal. Specialities: Glass Mounting and Novelties in Silver. Telephone: No. 5841 Central, Birmingham. Code: A B C (4th Edition). Bankers: National Provincial Bank of England, Ltd.

MURPHY & ORR, Irish Linen, Damask, and Irish Lace Merchants. Warehouse and Offices: 18, Donegall Street, Belfast. Branch: 59, Donegall Place, Belfast. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1825. Specialities: Damask Table Linen, Household Linen, Cambric Handkerchiefs, I. ish Laces, and Pure Linens of every description. Connection: United Kingdom, Foreign, Colonial. Awards: Have received numerous Medals and Diplomas, commencing with the Great Exhibition of 1851. Royal Warrant: To H.M. King George V., to His late Majesty King Edward (formerly to H.R.H. the Prince of Wales). Telephones: No. 129 Belfast (Warehouse); N o. 722 Belfast (Shop). Telegraphic Address: " Muror, Belfast."

MURPHY, STEDMAN & CO., Ltd., Engineers, 180, Grays Inn Road, London, W.C. Hours of Business: 9 a.m. to 6 p.m. • Saturdays; 9 a.m. to 1 p.m. Established about four years ago by T. Murphy. Incorporated as a Limited Company in 1912. Directors: Thomas Murphy (Managing Director), H. A. Stedman (Secretary), J. W. Horde, B.Sc. A.M.I. C. E. , until recently metallurgist to Fraser and Chalmers, Ltd., Erith. Claim to be the largest and most important firm of Foundry Equippers, Engineers and Suppliers in .the South of England. Premises: Large Showrooms and Offices with a frequently increasing staff. Branches Coventry, Manchester, Middlesborough, United States. Specialities: Foundry Machinery, Plant and Requisites of all descriptions. Pattern Making Machines and Requisites, Machine Tools, Stone Crushing and Road Making Machinery. Business has developed rapidly under the personal attention of T. Murphy. Patents: A few connected with Foundry Plant and Road Making Machinery. Connection: Great Britain, Colonies, Continent.. Contractors to the War Office, Crown Agents for Colonies, London County Council, Railway Companies, &e. Telephone: No. 4628, Holborn, London. Telegraphic Address: Murphites, Holb, London." Mr. T. Murphy is London Secretary, of the British Foundrymen'$ Association. Mr. J. W. Home is a. Past President of the same, which is of a technical nature, devoted to the improvement and progress of foundry practice.

MURRAY (SIR JAMES) & SON, Fluid Magnesia Manufacturers, Chemical Works, Temple Street, Dublin. Hours of Business: 9 a.m. to 6 p.m. Established in 1817 by Sir James Murray, M.D. Edin. Present. Principal: Edward J. Murray (grandson of the founder). Premises: Extensive Works in Dublin covering an area of about two acres. Stall: About forty. Speciality: Fluid Magnesia. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 871 Dublin. Telegraphic and Cable Address: " Blackadder, Dublin." Code: A B C (5th Edition).

MURRAY, JOHN, Publisher, 50A, Albemarle Street, London, W. Hours of Business: 9 a.m. to 5.30 p.m. (5 p.m. in Summer); Saturdays, 9 a.m. to 1 p.m. Established in 1768 by John Murray I, till then an officer in the Royal Marines. Successive Heads of the House: John Murray I, 1745-1793; John Murray II, 1778-1843; John Murray III, 1808-1892; John Murray IV,1851; John Murray V,1884. Present Principals: John Murray IV and John Murray V. Premises: The business has been carried on at the same address since 1812 (previously at 32, Fleet Street). Next ,door is the private residence of the senior partner, containing a collection of portraits, MSS., books, &c., connected with the history of the firm. Business: The Publication of General Literature, Educational Works, " The Quarterly Review " (founded in 1809), " The Classical Review," &c. The literary associations of the house are extremely interesting, and have linked its name with those of many distinguished authors and men of letters. Connection: World - wide. Telephone: No. 738 Mayfair. Telegraphic Address: " Guidebook, London." Mr. John Murray, the present senior partner, is a C.V.O., M.A. (Oxford). a J.P. and D.L. for the County of London; High Sheriff, County of London, 1908-9. Mr. John Murray, junr., M.A. (Oxford), Captain Scottish Horse Yeomanry.

MURRAY (JOHN BRUCE) & CO., 24, George Square, Glasgow. Established 1887. Sole Partner: Mr. John Bruce Murray, J.P. Business: Steamship Brokers and Agents. Connection: United Kingdom, Foreign and Colonial. Telegraphic and Cable Address; " Channel, Glasgow." Telephone: No. 8372 City, Glasgow. Codes: A B C, Watkins', and Scotts' 1906 Edition. Bankers: National Bank of Scotland, Ltd.

MURRAY, R. S., & CO., LIMITED, Manufacturing Confectioners and Chocolate Manufacturers, Fleet Works, Clerkenwell Road, London, E.C. Hours of Business: 8 a.m. to 7 p.m. Established in 1882 by Robert Stuart Murray. Joined by Charles Hubbard and Walter Michael Price. Incorporated as a Limited Company in 1900. Directors: William Glendinning (Chalrman), Walter Michael Price, Herbert John Norton (Managing Director), William Rayner, A. C.I. S., F. L.A. A. (Secretary), Robert William Murray. Premises: Factory buildings cover over three acres. Stall: 1500 to 2000. Specialities: Caramels and Chocolates; also French Confectionery, Cocoanut Goods, Gums, Iced Goods, &c. Patent: The Murray-Eames Dropping Machine. Connection: United Kingdom, Continent of Europe, United States, Canada, India, Asia, Africa, and Colonies generally. Telephones: Nos. 4058, 4059 City. Telegraphic and Cable Address: " Caramel, Smith, London." Bankers: London City and Midland Bank, Ltd.

MURRLE, BENNETT & CO., Ltd., Wholesale Manufacturing Jewellers, 13, Charterhouse Street, London, E.C. Hours of Business: 9 a.m. tc) 6 p.m. Established in 1884 by E. Murrle. Incorporated as a Limited Company in 1905. Directors Ernest Murrle (Chairman), J. Saacke, S. Lyus, 0. Vaeth, and J. H. White, A.C.I.S. (Secretary). Pioneers of many styles and lines in Jewellery. Premises: Occupy three floors at above address. Branches: Birmingham, 3, Warstone Parade East; Pforzheim, and Cape Town. Specialities: Excellence and novelty of design, combined with good workmanship, finish and reliability. Patents and Inventions: Many. Connection: United Kingdom, Foreign and Colonial. Telephones: Nos. 1635 and 1636 City, London. Telegraphic and Cable Address: " Jewelry, London." Codes: Al, and A, B C (4th and 5th Editions). Bankers: London City and Midland Bank, Ltd. (Holborn).

MUSGRAVE (JOSEPH) & CO., Timber and Slate Merchants, Saw Mill Proprietors, Saw Mills, St. John Street, Chester. Hours of Business: 8.30 a.m. to 5.30 p.m. Established over 300 years ago. Are successors to Thomas Dixon & Co. Present Principals: Joseph Musgrave and Arthur J. Musgrave. One of the oldest firms in the trade. Branch: River Basin, Chester. Business: English and Foreign Timber Merchants; Dealers in Penrhyn and all kinds of Slates; Sawing, Planing, Moulding. Connection: Chester, County and. Neighbourhood, North Wales. Telephone: No. 360 Chester. Telegraphic Address: " Musgrave, Chester." Bankers: Bank of Liverpool, Ltd., Chester.

MUTUAL LOAN FUND ASSOCIATION, Ltd., 5, Lancaster Place, Strand, London, W. C. Hours of Business: 10 a.m. to 5 p.m. Established in 1850. Incorporated as a Joint Stock Company in the same year. General Manager: C. R. Wright, F.C.I.S. Branches: 31, Walbrook, E.C.; 38, Ship Street, Brighton; 199, Queen's Road, Hastings. Business: Advances of Money at a moderate rate of interest with promptness. The business built up by recommendation of clients, whose special requirements are studied. Connection: London and Home Counties. Bankers: London County and Westminster Bank, Ltd.

MYATT, W. J., & CO., Ltd., Manufacturing Silversmiths and ElectroPlaters, Argent Works, Graham Street and Frederick Street, Birmingham; and 94, Hatton Garden, London E.C., Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 12 noon. Established in 1895 by W. J. Myatt. Incorporated as a Limited Company in 1899. Directors: W. J. Myatt (Managing Director), William P. Deakin, John Deakin, and Albert Deakin. Premises: Cover about 3,000 square yards. Equipped with up-to-date appliances. Staff: 400. Specialities: Everything in silver and Electro-Plated Wares; special feature made of patented and registered novelties in Table and Fancy Goods, Safety Razors and Razor Blades. Patents: Numerous, chiefly in Fancy. Goods and Safety Razors. Connection: United Kingdom, Foreign and Colonial. Telegraphic Address: " Argente, Birmingham "; " Myattus-Smith, London." Bankers: London, City & Midland Bank, Ltd.

MYOTT, SON &. CO., Earthenware and Semi-Porcelain Manufacturers, Alexander Potteries, Cobridge, Stoke-on-Trent, and 34, Colborne Street, Toronto, Canada (Myott, Son & Co., Ltd.). Hours of Business: 7 a.m. to 7 p.m.; Saturdays, half-day. Established in 1880 by James Myott (retired 1906), Sydney Myott and Ashley Myott. Present Principals: Sydney Myott and Ashley Myott. Premises: Commenced Manufacturing at Stoke-on-Trent; in 1902 owing to the growth of business built new and larger works in Cobridge, equipped with up-to date appliances. Staff: About 500. Branch: Liverpool, Showrooms, 46, Crane's Buildings, Church Street. Agencies: Several. Specialities: High-class Dinner, Tea and Toilet Ware. Connection: World-wide. Telephone: No. 272 Potteries, Cpntral, Stoke-on-Trent. Cable Address: " Myotts, Hanley, England." Code: A B C (4th Edition). Bankers: Lloyds Bank Limited (Newcastle, Staffs.). Mr. Sydney. Myott has been a member of Newcastle-under-Lyme Town Council, since 1901, a Justice of the Peace, 1908, Mayor of Newcastle, 1908 to 1909, Alderman, 1909. Mr. Ashley Myott has been a member of Newcastle-under-Lyme Town Council, 1906 to 1909. Pastimes: Motoring, Tennis, &c

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