Grace's Guide

British Industrial History

Grace's Guide is the leading source of historical information on industry and manufacturing in Britain. This web publication contains 142,033 pages of information and 227,610 images on early companies, their products and the people who designed and built them.

1914 Who's Who in Business: Company C

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

CADBURY BROTHERS, Ltd., Cocoa and Chocolate Manufacturers, Bournville, Birmingham. London Office: Botolph House, 10, Easteheap, E.C. Specialities: High-class Cocoa and Chocolate. The Company is one of the largest manufacturers of these products in the United Kingdom, and has identified its name with a high standard of quality. Connection: United Kingdom, Foreign, Colonial. Telegraphic Addresses: " Cadbury, Birmingham; " Cadbury, Bilgate, London." Code: Lieber's. Special interest attaches to Bournville in connection with the " Garden City " movement, which is to a considerable extent the outcome of the success attending the Garden City on the Bournville Estate, conveyed to Trustees by Mr. George Cadbury for that purpose.

CADMAN (CHARLES SHIRLEY), Umbrella, Whip, Cane, and Sunshade Manufacturer, 18 and 19, Burlington Arcade, Piccadilly, London, W. Hours of Business: 9 a.m. to 7.30 p.m. Established in 1827.

CAHILL, PATRICK K., Optician, 13, Wellington Quay, and 4, South Anne Street, Grafton Street, Dublin. Hours of Business 9 a.m. to 6.30 p.m. Established in 1826 by Patrick Cahill. Has the honour of being Optician to His Holiness the Pope; holding Special Diploma with authority to use his private Arms on Stationery, &e. Also to His late Holiness Pope Leo XIII. Staff: Twenty. Specialities: High-class Optical Instruments and Spectacle Specialist. Rimless Glasses in great variety. Awards: Over twenty at various Exhibitions. Four Papal Medals (Silver; one Gold). Connection: Home trade chiefly, America, Australia, &c. Telegraphic Address: " Cahill, Optician, Dublin." Bankers: Munster and Leinster Bank, Dame Street, Dublin.

CAIL (WILLIAM) & PARTNERS, Oil Importers and Refiners, Import and Export Merchants, Cail's Buildings, Newcastle-on-Tyne. Hours of Business: Usual. Established in 1873 by W. Cail, J.P. Present Principals: W. Cail, John Harbottle, W. Cail, jun. Telephone: No. 1457. Telegraphic Address: " Cail Partners, Newcastle-on-Tyne." Code: AB C (5th Edition). Bankers: National Provincial Bank of England.

CAIL'S BITMO CO., Ltd., Cail's Buildings, Newcastle-on-Tyne. Incorporated as a Limited Company in 1907. Directors: W. Cail, J.P. (Managing Director), J. Harbottle, E. 0. Maempel. Premises: Extensive works at Gateshead-on-Tyne. Stores at Leeds. Branches: At Glasgow, Cardiff, Bergen. Agencies: In Denmark, Sweden, Norway, Italy, Austria, Germany, South Africa, &c. Speciality: " Bitmo " Compositions. Telephone: No. 1457 (National) Newcastle-on-Tyne. Telegraphic Address: " Bitmo, Newcastle-on-Tyne." Bankers: North Eastern Banking Co., Ltd., Newcastle-on-Tyne.

CAIRD, J. K., Jute Spinning, Weaving, Finishing and Packing. Office: 195, Hawkhill, Dundee. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1832. Principal: Sir James Key Caird, Bart., LL.D. Premises: Craigie Works, cover four and a half acres; Ashton Works, cover about six acres, extensive and well equipped; Chief Office, 195, Hawkhill, Dundee. Jute Spindles: 14,732. Looms: 894. Workers: 2,080. Specialities: Yarns, Hessians, Bagging, Sackings of Flax and Jute, Oil Cloth and Linoleum Foundations. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1738 Dundee. Telegraphic Address: "Caird, Dundee." Bankers: Royal Bank of Scotland. Club: (Sir James Caird, Bart.), Royal Thames Yacht, London. House: 8, Roseangle, Dundee. Seat: Belmont Castle, Meigle, Perthshire.

CAIRD & RAYNER, Engineers, Contractors to British and Foreign Admiralties, the War Office, Colonial Governments, Corporations, &c., 777, Commercial Road, London, E. Hours of Business: 9 a.m. to 5.30 p.m;; Saturdays, 9 a.m. to 12.30 p.m. Established in 1887 by E. B. Caird and T. J. Rayner. Present Partners: E. B. Caird and F. Grimble. Premises: Extensive Works and Offices at above address. Specialities: Fresh-water Distilling Machinery for use at sea or on land; Patent Evaporators; Condensers; Feed-water Heaters; Feed-water Filters; Boiler Feed, Air, and other Pumps. Patents: For Distilling Machinery, Pumps, &c. Connection: United Kingdom, Foreign, and Colonial. Telephone: No. 210 East. Telegraphic Address: " Vaporize, London." Code: A B C. Bankers London County and Westminster Bank, Ltd.

CAIRNS, A. A., & CO., Export Agents, Property Agents and Valuers, 112, Bath Street, Glasgow. Hours of Business: 9.30 a.m. to 5.30 p.m.; Saturdays, close at 2 p.m. Established in 1888 by A. A. Cairns, Licensed Valuator, the present principal. Branches: Maryhill, Dennistoun and Springburn. Business: Exportation of Stationery. Property. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 180 Douglas, Glasgow. Bankers: Clydesdale Bank, Ltd.; Commercial Bank, Ltd. Mr. Cairns is Manager and Secretary of the Scottish General Investment Corporation, Ltd. He is a member of the Society of Musicians. Club: Junior Conservative, &c. Pastimes: Music, Photography.

CAIRNS (ALEXANDER) & SONS, Manufacturers of Marmalades, Jams, Jellies, &e., St. George Preserve Works, Paisley, N.B. Hours of Business: 9 a.m. to 6 p.m. Established in 1848 by Alexander Cairns, who died in 1900. Present Principals: James M. Cairns and Alexander Cairns, sons of the founder. Premises cover about eight acres. London Office: 122, Southwark Street, S.E. Specialities: Homemade Marmalade; Bramble Jelly; Tangerine Marmalade; Calves' Foot Jellies. Manufacture a large variety of Jams, Jollies, &c. Connection: United Kingdom, Foreign, Colonial. Are Royal Warrant Holders. Telephones: Paisley, No. 503; London, No. 2559 Hop. Telegraphic Addresses: " Cairns, Paisley "; " Sevilora, London."

CAIRNS & CO., Ltd., Exporters of Belfast Ginger Ale, 26 to 34, Landseer Street, Belfast, Hours of Business; 8 a,m. to 6 p.m. Incorporated as a Limited Company in 1900. Directors: Samuel Dumican, Alfred Crookes (and Secretary). Speciality: Export of Belfast Ginger Ale, Manufacturers to the Royal Victoria Hospital and other Belfast Hospitals. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3475 Belfast. Telegraphic Address: " Cairns Limited, Belfast." Bankers: Northern Banking Co., Ltd., Belfast..

CAIRNS (JAMES R.) & COY., Fire Loss Assessors, Surveyors and Valuators, 10, St. Andrew Square, Edinburgh. Telegrams: " Claims, Edinburgh." Telephone: 236 (Central) Edinburgh.

CAIRNS, NOBLE & CO., Shipowners, Shipbrokers, Coal Merchants, &c., Akenside House, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 6 p.m.; Established in 1875 by Thomas Cairns, . who was joined by W. J. Noble in January, 1888. Present Principals: W. J. Noble, J.P., T. Russell Cairns, and W. Black Noble. Clerical Stall: Sixty. Branches: Cairns, Noble & Co., and Wm. Thomson & Co., Ltd., London; Hall Bros., Cairns, Noble & Co., Ltd., Cardiff. Business: Shipowning, Shipbroking, and Coal Sale. Are Managers of the Cairn Line of Steamships, Ltd., and the Thomson Line of Steamers, combined Fleet of eighteen Steamers (regular and tramp). Weekly boats are run between Tyne and N.E. Coast and Montreal in summer, and Portland (Maine) in winter; regular from the Mediterranean, Montreal (fruit, &c.), Baltic, America, West Africa, Black Sea, and Spain. Telephones: Nos. 2226, 2227, and 2228 Newcastle (Nat.). Telegraphic Addresses: " Gowan, Newcastle-on-Tyne "; " Halbros, Cardiff "; " Dhu, London "; " Gerona, London." Bankers: Lloyds Bank Limited.

CALDCLEUGH BROTHERS, Ironmongers, Silversmiths, 38 and 40, Silver Street, Durham. Hours of Business: Usual. Established in 1846 by George Caldeleugh and son (John), as George Caldeleugh & Son. Continued by John Caldeleugh (d.), and later by his widow. Present Principals: Charles Caldeleugh and Wilson Caldeleugh (grandsons of George Caldeleugh). One of the oldest firms in the trade. Premises: At 38, Silver Street. Contains a very fine carved oak staircase originally built by Sir John Duck, Bart. Specialities: Estate Supply Stores; Builders' and Contractors' Stores. Connection: County of Durham (extensive). Telephone: No. 189 (National) Durham. Telegraphic Address: Caldcleugh, Brothers, Durham." Bankers: Barclay & Co., Ltd. Mr. Charles Caldclough has been a member of the. City Council, elected 1.900. Re-elected 1902, 1905, and 1908. Ho has been Chairman of the Education Committee since 1904. Mayor, Nov. 1913.

CALEDON SHIPBUILDING & ENGINEERING CO., Ltd., Shipbuilders, Lilybank Engine Works, and Caledon Shipbuilding Yard, Dundee, and Billiter House, Billiter Street, London, E.C. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1874 by W. B. Thompson. Incorporated as a Limited Company, as W. B. Thompson & Co., Ltd. Re-registered in 1896. Directors: P. S. Brown (Chairman), James Tawse, D. L. Carmichael, William Roper and W. B. Thompson and Grant Barclay (Managing Directors). Premises: Cover twelve and a half acres. Staff: 1500. Specialities: High-class Passenger and Cargo Steamers. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 270 (Engine Works); No. 558 (Shipyard), Dundee; No. 7358 Central, London. Telegraphic Addresses: " Cabedon, Dundee '; " Freeboard, London." Code: A B C (5th Edition). Bankers: National Bank of Scotland, Ltd.

CALEDONIAN WIRE ROPE CO., Ltd., Wire Rope Manufacturers, Airdrie, Scotland. London Office: 30, St. Mary Axe, Leadenhall Street, E.C. Hours of Business: Usual. Established in 1898. Incorporated as a Limited Company. Directors: Sir John Wilson, Bart., of Airdrie (Chairman), R. M. Wilson (Coalmaster), and James Hugh and William Hugh (Joint Managing Directors). Secretary: G. E. Swine. Premises: Works connected by Sidings with the Caledonian Railway. Have been extended six times and now cover extensive area, laid out for production of large outputs. Offices well equipped. Staff: Large. Specialities: Mining Ropes, Aerial Ropeways, Ropes for Oil Wells, Logging, Cranes, Elevators, Power Transmission, Ships' Hawsers, Towlines and Rigging, Steam Trawling, Dredgers, Steam Ploughs, Suspension Bridges, &c. Connection: United Kingdom, Foreign, Colonial. Extensive at home, large trade in every Foreign and Colonial Market where there is a demand for British Dopes. Representatives in India, Australia, British Columbia, Transvaal, Natal, Rhodesia, Straits Settlements, Japan, Argentine, Mexico, and in various Spanish, French, Dutch and Belgian Markets. Contractors to H.M. Government (War Office, Admiralty, and India Office), also to Foreign and Colonial Governments. Telegraphic Addresses: " Caledonian, Airdrie "; " Busiris, London." Codes: A B C (5th Edition), Lieber's, Western Union, and Private.

CALEY, A. J., & SON, Ltd., Manufacturers of Mineral Waters, Brewers of Ginger Beer, and Cider Manufacturers, Chapel Field, Norwich, and Chenies Street Works, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established by A. J. Caloy. Incorporated as a Limited Company. Directors: Edward James Caley, Frederick W. Caley, J. P. Tilley, and A. O. Sargeaunt. Premises: Factories at Norwich and at Chenies Street, London, W.C. Yarmouth Depot: South Quay. Cider Factory: Banharn, Norfolk. Also Chocolate and Cracker Manufactories, " Fleur-do-Lys " and St. James' Works, Norwich; London Showrooms, 3, 4, and 5, Rood Lane, E.C. Specialities: Mineral Waters and Brewed Ginger Beer. Connection: United Kingdom, Foreign, Colonial. Are Purveyors to the House of Commons. Royal Warrants: By Special Appointment Purveyors of Mineral Waters to the late King Edward and to H.M. the King when Prince of -Wales. Telephones: No. 61 Norwich; Waters: No. 5198 Gerrard; Chocolate: No. 648 Avenue. Telegraphic Addresses: "Artesian, Norwich "; Waters: " Calligraph, London "; Chocolate: "Chocarian, London."

CALICO PRINTERS' ASSOCIATION, Ltd., St. James's Buildings, Oxford Street, Manchester. Incorporated as a, Limited Company in 1899. Branch Offices: 67-69, Watling Street, London, E.C.; 4, West Regent Street, Glasgow. Telephone: No. 460 City, Manchester.. Telegraphic Address: " Print, Manchester."

CALLENDER (GEORGE M.) & CO., Ltd., Bitumen Manufacturers and Asphalters, 25, Victoria Street, Westminster, London, S.W. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1895 by George M. Callender in succession to Callender's Cable and Construction Co., Ltd., who had previously carried on this part of their business since 1880. Incorporated as a Limited Company in 1903. Directors: F. J. Marchment (Chairman), Warren Jane, and G. W. Burnett. Secretary: E. J. Farrell, A.C.I.S. Premises: Head Office at above address. Works at London and abroad. Staff: About fifty. Representatives and Agencies in all important towns throughout the United Kingdom, South Africa, India, Egypt, Portugal, Australia, Norway, Italy, America, Mexico, &c. Specialities: Manufacturing and Supplying Bitumen Sheeting for Waterproofing Reservoirs, Ponds, Conduits, Tunnels, Bridges, Viaducts, Flat Roofs, &c. Also the construction of New and Repairing of Old Reservoirs, Swimming Baths, &c. Bitumen and Lead and Bitumen Dampcourses for buildings; Bitusol " Paint for preventing corrosion on steel work; " Protex " Damp-proofing Emulsion for the prevention and cure of damp walls. British and Foreign Rock and Mastic Asphalts for paving, &c.; also ordinary Tar Paving. Permalithic Asbestic Jointloss Flooring in coloured patterns laid in situ. Telephones: No. 4642 Victoria and No. 1442 East. Telegraphic Address: " Quarriable, London "; Codes: A B. C (5th Edition), Western Union (Universal).

CALLENDER'S CABLE & CONSTRUCTION CO., Ltd., Hamilton House, Victoria Embankment, London, E.C. Established in 1882 by W. O. Callender and T. O. Callender under the style of Callendor's Bitumen Telegraph and Waterproof Co., Ltd. Incorporated as a Limited Company and reconstructed (the capital being increased) in 1896. Directors: Sir J. Fortoscue Flannery, Bart. (Chairman), T. O. Callender (Managing Director), C. H. McEuen, J. Varley. Secretary: Walter Allnutt, F.S.A.A. The Company was one of the pioneers of Electric Supply in Great Britain. Premises: Extensive factories at Erith, Kent, and Leigh, Lancashire. Staff: At Erith factory, about 1,250; also about 3,000 men engaged on contracts outside (at home and abroad). Total number of persons employed, including staff at London and other offices, averages about 5,000. Branches: Birmingham, Sheffield, Leeds, Newcastle - on - Tyne, Cardiff, Stirling, Dublin, Bombay, Calcutta, Shanghai, Johannesburg, Mexico City, Buenos Ayres. Speciality: The " Solid System of Mains," and the Insulation of Cables by Vulcanised Bitumen. Also all classes of Electrical Engineering and the Manufacture of Cables of nearly every description. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1910 Holborn. Telegraphic Address: " Callender, Fleet, London." Bankers: London and South Western Bank, Ltd.

CALVERLEY (FRED) & CO., Ltd., Travelling Rug Manufacturers, Viaduct and Saville Street Mills, Milnsbridge near Huddersfield. Hours of Business: Usual. Incorporated as a Limited Company. Managing Directors: Fred Calverley and William Midglay. Specialities: Travelling Rugs. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 145 Milnsbridge. Code: A B C (5th Edition).

CALVERT BROTHERS, Rope, Twine and Cord Manufacturers, Potovens, near Wakefield. Hours of Business: Usual. Established over a century. Specialities: Jute Clothes Lines, Agricultural Ropes, Hemp and Jute Cordage, Heavy Twines, &c. Connection: United Kingdom, Foreign, Colonial. Telegraphic Address: " Calvert Brothers, Wakefield."

CALVERT, F. C., & CO., Carbolic Acid and preparations thereof, Soaps, Toilet Preparations and Disinfectants, Bradford, Manchester. Hours of Business: 10 a.m. to 6 p.m. Established in 1857 by the late Dr. F. Crace Calvert, F.R.S. Are the pioneers of the Carbolic Acid industry, whereby Antiseptic Surgery became possible and practical. Premises: Large buildings covering over two acres. Staff: About 150. Specialities: Carbolic Acid Preparations for general use; Soaps, Toilet Preparations and Disinfectants. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 5554 Manchester. Telegraphic Address: " Calvert, Bradford, Manchester."

CALVERT, JOHN, Cotton Manufacturers, Forest Mills, Waterfoot, near Manchester. Hours of Business: Usual. Established in 1884 by John Calvert. Present Principal: Horatio Calvert. Branch: 5, New Brown Street, Manchester. Staff: About 300 workpeople. Specialities: Turkey Reds, Split Printers and Cambrics. Connection: United Kingdom. Telephone: No. 73 Waterfoot. Telegraphic Address: " Calvert, Lumb."

CALVERT (WILLIAM) & SONS, Ltd., Cotton Spinners and Manufacturers, Flats Mills, Walton-le-Dale, Preston, Lancashire. Hours of Business: Usual. Established in 1838 by William Calvert. Incorporated as a Limited Company in 1901. Directors: William Parker, J.P. (Chairman and Managing Director), Frank Calvert, J.P. (Managing Director, jointly with Chairman), Herbert Calvert, Harold Parker. Premises: Very extensive, contain 150,000 Spindles and 3200 Looms. Staff: 2500. Branches: India Mill and Aqueduct 'Mill, Preston and 23, New Cannon Street, Manchester. Specialities: India and China Shirtings and Shootings, Home Goods. Telephones: No. 235 Preston; No. 877 City, Manchester.

CAMBRIAN VINEGAR COMPANY, Ltd., Vinegar Brewers, Elland Road, Leeds. Hours of Business: Office, 8.30 a.m. to 5.30 p.m. Established in 1864 by Jotliam Chivers at Pontypridd, Glam., as the Cambrian Vinegar Company. Opened Leeds business in 1865, and Cardiff in 1866; Cardiff business sold to S. Chivers & Co. Joined in partnership in 1875 by James Brodie. Incorporated as a Private Limited Company in 1898. Directors: James Brodie (Managing Director), John Y. Rogers, Ronald A. V. Morris. Secretary: John Brodie. Premises: Cover about an acre with up-to-date equipment. Works have a capacity of 35,000 to 40,000 gallons weekly. Staff: About fifty. Speciality: Pure Malt Vinegar. Certificates from Somerset House and Public Analysts attest it a genuine Vinegar from malt and grain. Connection: North and South Midland districts of England and South of Scotland; Foreign, Colonial (small). Telephone: No. 102 Leeds. Telegraphic Address: " Cambrian Vinegar, Leeds." Bankers: National Provincial Bank of England, Ltd. (Leeds).

" CAMBRIDGE REVIEW."—See FABB & TYLER, LTD.

CAMBRIDGE UNIVERSITY PRESS (THE SYNDICS OF THE), Fetter Lane, London, E.C. Manager: C. F. Clay. Established: Syndics of the University Press were first appointed by the University of Cambridge in 1697. Business: The Publication of Bibles and Prayer Books, of the Revised Version of the Bible, and of various Learned and Educational Works and Scientific Journals. Telephone: No. 6359 P.O. Central. Telegraphic Address: " Cantabrigia, Fleet, London."

CAMERON, J. & P., General Carriers and Railway Contractors. Manager: Walter Wli:telaw. Headquarters: 176, Buchanan Street, Glasgow. The business was founded about the year 1765 by John Cameron. In 1880 the North British Railway Co. took over the business. Glasgow Telephones: Nos. 1021, and 2233 Douglas. Glasgow Telegraphic Address: " Camerons, Glasgow."

CAMERON, M. B., & CO., Coal Tar, Pitch and Creosote Oil Merchants and Exporters, 69, Buchanan Street, Glasgow. Hours of Business: 9.30 a.m. to 5 p.m. Established in 1906 by M. B. Cameron, the present principal. Speciality: Specially distilled Tar for Roads (Board of Trade requirements). Connection: United Kingdom, Foreign, Colonial. Telephone: No. 9718 City, Glasgow. Telegraphic Address: " By-product, Glasgow." Code: A B C (5th Edition). Bankers: Royal Bank of Scotland, Ltd.

CAMMELL LAIRD & CO., Ltd., Cyclops Steel and Iron Works, Sheffield. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1837 by Charles Cammell and Mr. Johnson. Incorporated as a Limited Company in 1864; Re-registered, January 4th, 1898. Directors: W. L. Hichens (Chairman), Col. W. Sidebottom (DeputyChairman), J. M. Allan (Managing Director, Sheffield), G. J. Carter (Managing Director, Birkenhead), H. E. Deadman, C.B., A. Gracie, Major A. Handley, S. Roberts, M.P., H. Westlake, R. Whitehead, H. E. Wilson. Secretary: L. Munns. One of the most important concerns in the Sheffield Steel and allied trades. Premises: Head Office, Cyclops Works, Sheffield; Grimesthorpe Ordnance Steel Tyre and Spring Works, Sheffield; Yorkshire Steel and Iron Works, Penistone; Shipbuilding Works, Birkenhead. Works all thoroughly up to date in equipment. Business: Manufacturers of all kinds of Steel, Files, Tyres, Axles, Springs, Buffers, Rails and Accessories; Forgings and Castings for all purposes; Armour and Projectiles. Engineers and Boilermakers; Shipbuilding in all its branches. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3800 (six lines). Telegraphic and Cable Address " Cammell, Sheffield." Bankers: Sheffield Banking Co., Ltd., and others.

CAMPBELL & CO., Firebrick and Fireclay Goods Manufacturers, Roughcastle, Ganister and Fireclay Works, Falkirk. Hours of Business: 8 a.m. to 5.30 p.m. Established in 1874 by Alexander Campbell. Present Principals: Thomas Wyllie Howie (senior and Managing Partner) and Robert Campbell. Business: Manufacture of Firebricks and Fireclay Goods. Connection: United Kingdom, Foreign, chiefly, Colonial. Telephone: No. 2 Bonnybridge, Falkirk. Telegraphic Address: " Bricks, Falkirk." Codes: A B C (4th and 5th Editions). Bankers: Commercial Bank of Scotland, Ltd., Glasgow and Bonnybridge.

CAMPBELL GAS ENGINE CO. Ltd. (THE), Gas and Oil Engine Makers. Registered Offices: Kingston, Halifax. Hours of Busi ness: Office, 9 a.m. to 6 p.m. Established in 1888 by Hugh Campbell, present Managing Director. Incorporated as a Limited Company. Directors: Robert Maude (Chairman), Dr. D. J. Macaulay (ViceChairman), Fred Ward, M. Pape, Hugh Campbell (Managing Director). Premises: Erected new Works in 1892; added to four times since. Stall: 1,000. Branches: London, Glasgow. Agencies: Representatives in all the large cities throughout the United Kingdom. Specialities: Vertical and Horizontal Gas Engines of all sizes; Suction Gas Plants; Oil Engines and Petrol Engines. Patents: Gas and Oil Engines. Connection: Throughout every commercial nation in the world. Telephones: No. 92 Halifax; No. 5657 Bank, London; No. 2224 Douglas, Glasgow. Telegraphic and Cable Addresses: " Camgas, Halifax "; " Enginery," London and Glasgow. Codes: Lieber's; A B C (4th and 5th Editions); Engineering; Private. Bankers: West Yorkshire Bank, Ltd. (Halifax).

CAMPBELL, KEY & LONGLEY, Game, Poultry, and Meat Salesmen, Egg and Butter Importers, 260 and 262, Central Markets, London. Established in 1829 in Old Newgate Market, and transferred in 1869 to the Central Markets. Specialities: All kinds of Game, Poultry, and Meat. Importers of Eggs and Butter. Connection: United Kingdom, Continent of Europe, and Colonies. Telephones: No. 913 Holborn and No. 11279 Central. Telegraphic Address: " Compressor, London." Bankers: London County and Westminster Bank, Ltd. (Lombard Street, E.C.). Mr. W. H. Key, a partner of the firm, is a member of the Corporation of London.

CAMPBELL (MALCOLM), Ltd., Fruit Merchants, Florists, Nurserymen and Confectioners, 18, Gordon Street, Glasgow. Ho.urs of Business: 8 a.m. to 8 p.m. Established about fifty years ago by Malcolm Campbell. Incorporated as a Limited Company in November, 1899. Directors: Malcolm Campbell (Managing Director); Donald Campbell and Dr. Malcolm Campbell. Branches: 65, St. Vincent Street; 457, Sauchiehall Street; 149, New City Road, &c. Factory: 7 and 11, Rosehall Street. Nurseries at Kelvinside and Scotstounhill. Fruit and Confectionery Stalls at Caledonian Railway Stations, nineteen Fruit and Confectionery Stall at other Railway Stations, seven Fruit Shops and two Nurseries. Specialities: Choice Floral Decorations, Commission Agents with large .connection in the Channel Islands and Southampton Strawberry District, also Covent Garden, London. Connection: Agents in Guernsey and Southampton. Telephones: No. 7415 City (National); No. 2481 and 24.82 (P.O.). Telegraphic Address: " Bouquets, Glasgow." Code; A B C (4th and 5th Editions).

CAMPBELL (PAUL) & SONS, Ltd., Fine Art Publishers, Photo-Frame Manufacturers and Picture Frame Makers, Silvergrove Works, Silvergrove Street, Glasgow. London Showroom: 3 and 4, Australian Avenue, E.C. (open by appointment only). Hours of Business: Glasgow, 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1888 by Paul Campbell as Paul Campbell & Sons, joined by Daniel Browning in 1889. Incorporated as a Limited Company in 1898. Managing Directors: Paul Campbell, Daniel Browning. Premises: Extensive, well-equipped Works in Glasgow. Staff: 250 to 300. Specialities: Photo Frames made for all the world. Mirror Brackets, Jewel Cases, Ladies' Companions, Glove, Handkerchief and Trinket Sets, &c., Plain, Fancy and Metal-edged Boxes, Show Card and Picture Frames; American Style Antique Oak Frames. Registered Trade Mark: " Gang; Forward." Connection: United Kingdom, Colonial, Foreign. Telephones: No. 58 Bridgeton (two lines). Telegraphic Address: " Plush, Glasgow." Bankers: National Bank of Scotland, Ltd. (St. Rollox). Mr. Browning is one of the three representatives of the Employers for the Scottish Area on the Paper Box Trade Board. Clubs: (Mr. Browning) Glasgow Liberal.

CAMPBELL, P. & P., Ltd., Dyers and Cleaners, " The Perth Dye Works," Perth. Hours of Business: 6 a.m. to 5 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1814 by Peter Campbell; succeeded by Peter Campbell, jun. (son). Directors: Peter White Campbell and Edward Campbell (grandsons of founder), and Peter Campbell tertius, his great-grandson. Premises: Works in Perth cover an area of four acres, equipped with all modern improvements. Staff: 600 to 800. Staff Clubs: Several. Branches: 62 Receiving Offices and 5,000 Agencies. Business: Dyeing and Dry Cleaning. Connection: United Kingdom for Offices and Agencies. Large postal business with clients direct in all parts of the world. Telephone: No. 66 Perth. Telegraphic Address: " Campbell, Perth." Bankers: Bank of Scotland.

CAMPBELTOWN & GLASGOW STEAM PACKET JOINT STOCK COMPANY, LIMITED (THE), Steam Ship Owners, Campbeltown, Argyllshire. Hours of Business: 6 a.m. to 7 p.m. Established in 1825 by the same company. Incorporated as a Limited Company. Manager: Ross Wallace. One of the oldest firms in the shipping trade. Business: Passengers and Mails, also Goods and Live Stock, conveyed between Glasgow and Campbeltown. and West of Arran. Claim that the first iron vessel built on the Clyde was constructed for the. firm, called the " Duke of Cornwall." Contractors to H.M. Government (Post Office) since 1825. Telegraphic Address: " Davaar, Campbeltown."

CAMWAL, Ltd., Mineral Water Manufacturers, 112, Pembroke Street, Caledonian Road, London, N.; and at Manchester, Birmingham, Bristol, Harrogate, and Mitchain. Hours of Business: Varying according to time of year. Established in 1878 as the Chemists' Aerated and Mineral Water Association, Ltd. Reconstructed in 1900 under the name of Camwal, Ltd. Directors: Hayward M. Davenport (Chairman), Horace Davenport , Harry Kemp, Frank A. Gould. Secretary: H. T. Butler, F.C.I.S. General Manager: F. G. Pixie. Specialities: Dry Ginger Ale and Stone Ginger Beer. A special Natural Water. Inventions: Syphon Holders and Drip Catchers. Branches: Harrogate; Manchester; Birmingham; Bristol; Mitcham, Surrey. Connection: United Kingdom. Telephones: (London) No. 547 North; (Manchester) No. 3761 Central; (Birmingham) East 15; (Bristol) No. 212; (Harrogate) No. 243; (Mitcham) No. 1221 Wimbledon. Telegraphic Addresses: " Camwal," London, Manchester, Birmingham, Bristol, Harrogate, or Mitcham.

CANADIAN BANK OF COMMERCE (THE), with which are incorporated the Bank of British Columbia, the Halifax Banking Co., and the Eastern Townships Bank. Head Office: Toronto, Canada. London Office: 2, Lombard Street, E.C. Hours of Business: London, 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1867. Directors: Sir Edmund Walker, C. V.O., LL.D., D.C.L. (President), Z. A. Lash, K.C., LL.D. (Vice-President), Hon. Geo. A. Cox, John Hoskin, K.C., LL.D., J. W. Flavelle, LL.D., G. F. Galt, A. Kingman, Hon. Sir L. Melvin Jones, Hon. W. C. Edwards, E. R. Wood, Sir J. M. Gibson, K.C. M.G. , K.C., LL.D. , Wm. McMaster, Robert Stuart, Alexander Laird, William Farwell, D.C.L., Gardner Stevens, A. C. Flumerfelt, G. G. Foster, K.C., Charles W. Colby, Ph.D., H. J. Fuller, F. P. Jcnes. London Board: William C. Ward (Chairman), Henry J. Gardiner. General Manager: Alexander Laird. Branches: 372, in Ontario and Quebec, Manitoba, Alberta, and Saskatchewan, British Columbia and the Yukon, the Maritime Provinces, Newfoundland, United States and Mexico City. Correspondents in all the remaining cities and banking towns of Canada and the United States and Mexico. Transacts every description of Banking business. Bankers in London: Bank of England, Bank of Scotland, Barclay and Co., Ltd., Lloyds Bank Limited, the Union of London and Smiths Bank, Ltd., London and South Western Bank, Ltd. Agents: In England —Barclay & Co., Ltd.; Lloyds Bank Limited; Manchester and Liverpool District Banking Company, Ltd. Connection: United Kingdom:, Foreign, Colonial. Telephones: Nos. 2540, 2541, and 2542 London Wall. Telegraphic Address: " Peeress, London."

CANDLISH, ROBERT & SON, Ltd., Bottle Manufacturers, The Bottle Works, Seaham Harbour, County Durham. London Office: Platform Wharf, Rotherhithe. Established in 1853 by the late John Candlish. Incorporated as a Limited Company in 1894. Directors: Jos. J. Candlish (Chairman), Philip Gold, Gilbert Gilbey. Secretary: Walter Hyslop. Business: Manufacture of all classes of Glass Bottles. Contrabtors to H.M. Government. Telephones: No. 1 (National) Seaham Harbour; No. 603 Hop, London. • Telegraphic Address: " Candlish," Seaham Harbour, London, and Glasgow.

CANHAM, EDWARD, Seed and Bulb Merchant, Nurseryman, &c., 7, Parliament Street; Nurseries, " Osbaldwick," York. Hours of Business: 8.30 a.m. to 7.30 p.m. Established in 1898 by Edward Canham, the present principal. Premises: Consist of Shop in the City and Nurseries covering seventeen acres. Fifteen acres under raspberries. Staff: Six to twelve, varies according to the season. Specialities: Choice Seeds and Nursery Stock, Raspberries, &c. Connection,: General. Telephone: No. 665 York. Telegraphic Address: "Canham, York." Mr.' Canham is on the Executive of the Horticultural Society and Traders Association for York.

CANNING, W., & CO., Manufacturers of Complete Equipments for Electroplating and Polishing, " Lustre " Works, Gt. Hampton Street; Engineering Works, 88, Snow Hill; Acid and Chemical Works, 100, Bagot Street, Birmingham. London Showrooms and Warehouse: 18 to 20, St. John's Square, Clerkenwell, E.C. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1785 by W. Gunn. Continued by (1) W. Canning; (2) Canning and Keats, the latter retired and J. Thornton joined; (3) W. Canning & Co. Present Principals: Thomas Richard Canning and Ernest Robert Canning. One of the oldest firms in the trade. Staff: 350. Specialities: Complete equipment for Electroplating, Polishing Lathes, Mops, Buffs, Compositions, Lacquer and Circular Brushes. Patents: Several regarding to Electroplating Apparata. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government, Foreign Governments, Railways, Post Offices. Telephones: No. 3622 (five lines) Central, Birmingham; No. 5891 Holborn, London. Telegraphic Addresses: " Materials, Birmingham "; " Nickelator, Smith, London." Codes: Lieber's, A B C (4th Edition ). Bankers: Lloyds Bank Limited.

CANNING & WILDBLOOD (1913), Ltd., Fruit Preservers, Freeth Street, Lady wood, Birmingham, and 27 and 28, King William Street, London, E.C. Hours of Business: Usual. Established in 1890 by S. G. Canning and C. S. Wildblood. Incorporated as a Limited Company in 1897 as Canning & Wildblood, Ltd. Re-registered in 1913.. Chairman: T. R. Canning. Managing Director: C. S. Wildblood. Specialities: High-class Jams, Marmalade and Bottled Fruits. Telephones: Nos. 244 and 245 Edgbaston, Birmingham; No. 8681 Central, London. Telegraphic Addresses: " Preserves, Birmingham "; " Unexplored, Cannon, London." Bankers Lloyds Bank Limited.

CANNON BREWERY CO., Ltd., Brewers, 156, 160, St. John Street, London, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1751. Incorporated as a Limited Company in 1895. Chairman: Andrew Richard Motion. One of the oldest firms of Brewers. Staff Club: Football. Speciality: Brewers of High-class Ales. Connection: United Kingdom. Telephone: No. 5980 (three lines) Holborn. Telegraphic Address: " Cannon Brewery, Smith, London."

CANNON & CLAPPERTON, Ltd., Paper Manufacturers, Paper Works, Sandford-on-Thames, Oxford. Hours of Business: 9 a.m. to 5 p.m. Incorporated as a Limited Company. Directors: George Clapperton (Managing Director) and Bromley Challenor. Started as a paper mill about 100 years ago. Premises: Contain two paper machines. Staff: r 100. Specialities: Glazed Sulphites, Casings, Cover Papers and Folding Box Boards. Connection.: United Kingdom. Telephone No. 197 Oxford. Telegraphic Address " Cannon, Sandford-on-Thames." Bankers: Capital and Counties Bank, Ltd. (Oxford).

CANNON IRON FOUNDRIES, LIMITED, Deepfields, Bilston, Staffordshire. Established in 1826 by Edward Sheldon & Company. Continued under the same name until 1884; in that year incorporated as a Private Limited Company styled the Cannon Hollow-ware Company, Limited. In 1900 the Company's name was altered to present style. Directors: Richard Clayton, J.P., C.A. (Chairman), Edward Sheldon Barnett, William Henry Hawthorne. One of the oldest Iron Foundries. Owners of " Cannon " Trade-mark. Premises: Cover sixteen acres, with highly-equipped Foundries at Deepfields, adjoining London and North-Western Railway. Staff and Employees: 1000. London Offices and Showrooms: 18, Holborn Viaduct, E.C., and 102, Bishopsgate, E.C. Specialities: Enamelled and Tinned Cast-iron Hollow-ware, &c.; Gas Stoves, Gas Meters, &c.; General Ironfounders. Patents: Numerous. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 21 Bilston; No. 4804 Holborn, London. Telegraphic Address: " Cannon, Deopfields." Code: A B C (5th Edition). Bankers: United Counties Bank, Limited.

CAPITAL & COUNTIES BANK, Ltd. (THE). Head Office: 39, Threadneedle Street, London, E.C. Hours of Business: 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1834. Incorporated as a Limited Company. Present Directors: Charles Bathurst, M.P., Sir Lionel E. Darell, Bart., John C. Daubuz, William Garfit, Sir John T. Goldney, George A. Harvey, Edwin Henty, Herbert J. W. Jervis, Sir Henry Kimber, Bart., George Butler Lloyd, M.P., Edward Baverstock Merriman, Samuel Samuel, M.P., Sir Griffith Thomas, Ernest D. Vaisey. Joint General Managers: G. A. Harvey and E. D. Vaisey. City Manager: R. C. Henderson. Country Manager: William H. Gillett. Chief Inspector of Branches: George Avenell. Assistant City Manager: R. M. Hapgood. Assistant Country Manager: Gao. W. Kemp. Chief Accountant: Ed. Smith. Secretary: Ernest A. Parsloo. Branches: Metropolitan, twenty-three; Country, 257. Agencies: 200. Business: General Banking, &c. Capital: Subscribed, £8,750,000; Paid-up, £1,750,000. Reserve Fund: £800,000. Telegraphic Address: " Elmfield, Stock, London."

CAPPER, B., & CO., Ltd., Linen Yarn Merchants, 20, Linen Hall Street, Belfast. Hours of Business: 9 a.m. to 6 p.m. Established in 1810 by John Capper. Continued by John Capper (d.), 1VIalcolmson Capper (d.) and B. Capper (sons). Incorporated as a Limited Company. Managing Directors: B. Capper (Chairman) and James Hutchinson. Premises: Offices and Stores at Linen Hall Street and Clarence Street. Specialities: Linen Yarns in all Nos. of Line and Tow, in Hank, Cop and Pirn, Grey, Bleached or Dyed. Connection: United Kingdom, America, Germany, France, Belgium, Spain, &c. Telephones: Nos. 4064, 4065 and 4066 Belfast. Telegraphic Address: " Weft, Belfast." Code: A B C. Bankers: Provincial Bank of Ireland, Ltd. (Belfast); Bank of Courtrai, Belgium.

CARBIC, Ltd., Acetylene Lighting and Welding Specialists, 51, Holborn Viaduct, London, E.C. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, Close at 1 p.m. Established in 1903 as C. C. Wakefield & Co. (Lighting Dept.), at 27, Cannon Street, E.C. Incorporated as a Limited Company in 1910. Directors: Sir Charles Cheers Wakefield (Chairman), Walter F. Reid, F.I.C., F.C.S., W. M. Letts and James Browne. Premises: Offices and Show Rooms at 51, Holborn Viaduct; Factories in Yorkshire and London. Staff: 50. Specialities: Generators and Generating Plants for House, Street, Motor Car and other forms of lighting by the Carbic System. Also portable Flarelights for Contractor's use. Patents: Owned throughout the world, for the treatment of Carbide of Calcium on a process which protects it from atmospheric action and produces it by compression in the form of cakes. Patents: Numerous for the treatment of Calcium Carbide, Generators, Lamps, &c. The Trade Mark " Carbic " is registered throughout the world. Award: Gold Medal, Brussels Exhibition, 1910; placed 11 ors Concours, Turin Exhibition, 1911. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 511 Holborn, London. Telegraphic Address: " Carbicitis, Cent, London." Codes: A B C (5th Edition), Western Union. Bankers: Martin's Bank, Ltd.

CARBUTT & CO., Ltd., Rice Cleaners, Grinders and Polishers, 1, Dunstor Court, Mincing Lane, London, E.C. Hours of Business: Mills and Wharves, 6 a.m. to 6 p.m.; Saturdays, 6 a.m. to 1 p.m. City Offices, Usual. Established in 1862 by George Henry Carbutt and Charles Crokat Douglas. Partnership Successions: (1) Francis Carbutt (son of G. H. Carbutt) and William Carstairs Douglas (son of C. C. Douglas), admitted in 1884; (2) Edward James Gillespie, admitted in 1892. Incorporated as a Limited Company in 1899. Managing Directors: William Carstairs Douglas, Edward George Payne, Herbert William Burness. Premises: Two separate Rice Mills comprising seven different sections for various processes, and 23 separate buildings used as Wharves, Grainaries, Offices and Engine Houses. Staff: 150 to 200; 25 clerks, &c. Branch: Shad Thames, London, S.E. Business: All branches of Rice Cleaning, Grinding and Polishing; Sufferance Wharfage. Claim to be the sole surviving Rice Millers of the original eight in London. Award: Silver Medal, Paris Exhibition, 1889. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 801 and 802 Avenue; Mills, Hop 1330, London. Telegraphic Address: " Ricebird, London." Code: A B C (4th and 5th Editions). Bankers: London City and Midland Bank, Ltd.

CARDIFF CHANNEL DRY DOCKS AND PONTOON COMPANY LIMITED (THE), Entrance Channel, Cardiff. Hours of Business: Open all day and night. Incorporated as a Limited Company in 1895. Directors: John Cory, J.P. (Chairman), J. Herbert Cory, J.P., Henry Radcliffe, J.P., Daniel Radcliffe, J.P., Trevor S. Jones, R. H. Holman, A. R. Newman, C. Doresa, Lieut. Col. H. S. Winter, Edmund Handcock, T. E. Morel, Wm. Leon, John F. Fulton, T. B. Bowring, J. B. Wimple, W. J. Tatem. Secretary: W. E. Hamlett. Premises: Extensive and highly equipped with pneumatic and electric plant of most modern type. Branches: Barry, Newport, Sharpness. Business: Ship Repairing, &c. Connection: World-wide. Contractors to H.M. Government (Admiralty). Telephones: Cardiff: Works, No. 2685 Cardiff; Enquiry Office, No. 23 Cardiff; Manager, No. 160 Penarth; Works Manager, No. 3331 Cardiff; Secretary, No. 3014 Cardiff; Representative, No. 2197 Cardiff; Dock Attendant, No. 2375 Cardiff; Water Clerk, No. 1838 Cardiff; Foreman Engineer, No. 3454 Cardiff. Barry: Works, No. 440 Barry; Manager, No. 74 Dinas Powis; Works Manager, No. 138 Barry; Water Clerk, No. 340 Barry. Newport: Dry Dock Works, No. 100 Newport; Manager, No. 420 Newport; Works Manager, No. 693 Newport. Sharpness: Works, No. 4 Sharpness; Manager, No. 11 Berkeley. Telegraphic Address: " Channel," for all Ports. Bankers: National Provincial Bank of England and Wales, Ltd. (Bute Docks).

CARDIFF PURE ICE & COLD STORAGE CO., Ltd., Ice Manufacturers and Cold Stores, Tresillian Terrace, Cardiff. Hours of Business: 6 a.m. to 5 p.m.; Saturdays, 5 a.m. to 12 noon, and 9 p.m. to 11.30 p.m. Established in 1888 by J. J. Neale and H. West, the present managers. Incorporated as a Limited Company in the same year. Directors: John Morgan (Chairman), Gabriel Lloyd, H. Wain, G. F. Burge and William Thomas. Claim to have been the first firm to establish an Ice-Making Plant and Cold Stores in West of England or South Wales. Premises: The largest general Cold Stores and Ice Makers south of Manchester and West of London. Branches: New Ice Factory and Cold Store at West Bute Dock, Cardiff; Newport, Mon., Shaftesbury Street; Barry, No. 2 Dock; Milford Haven, Dock. Business: Manufacture of Pure Ice; Storage of foreign meat of all kinds; also butter, bacon, &c.; store large quantities of Colonial and foreign produce. Connection: United Kingdom. Telephones: No. 666 Cardiff (two lines); No. 517 Newport; No. 12 Barry; No. 16 Milford Haven. Telegraphic Addresses: " Ice," Cardiff, Newport, Barry and Milford Haven.

" CARDIFF, SWANSEA AND NEWPORT SHIPPING GAZETTE."—See DUNCAN, D., & SONS.

" CARDIFF TIMES."—See DUNCAN, D., & SONS.

CARDINAL & HARFORD, Oriental Carpet Importers, " Levant Warehouse," 108 to 110, High Holborn, London, W.C. West End Showrooms: 64, New Bond Street, W. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1792 by W. Tomlinson, a connection of the present proprietors, and a member of the Levant Company. William Cardinal (nephew) succeeded son and brother-inlaw (J. U. Harford). Present Principals: H. M. Harford and J. S. Harford. Business was originally carried on in St. Helen's Place, Bishopsgate; removed in 1868 to present address. Premises (rebuilt, 1902) contain an acre or more of showrooms. Stag: About 30 persons. Speciality: Import Oriental Carpets only. Connection: Agents in all towns, United Kingdom; Exporters to America, Canada, Australia, Germany, Franco, &c.; Purchasing Agents at Smyrna, Constantinople, and Tauris (Persia). The Retail Department is equally as important as the Wholesale, and the firm's connection is of the highs $t class. Telegraphic Address: " Cardinal, London." Telephones: No. 334 Holborn; for West End, No. 5130 Mayfair.

CAREY & SONS, Ltd., Lace Curtain and Window Blind Manufacturers, 45, Broad St., Nottingham, and 6, Milk Street, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1859 by Henry Carey. Partnership Successions: (1) Carey & Clayton; (2) Carey & Oscroft; (3) Carey & Sons. Incorporated as a Limited Company in 1891. Directors: A.. Durose (Chairman and Managing Director), J. H. Watson, W. R. S. Hancock, W. A. Marriott, T. D. Partington, A. E. Thorpe. Claim to be, with two or three exceptions, the oldest house in the Lace Curtain trade. Premises: Saleroom and Offices, 45, Broad St.; Factories, Southwoll and Bulwell. Equipped with up-to-date appliances. Staff: 500; Southwell, 300; Buiwoll Factory, 200. Agencies: Manchester, 91, Piccadilly; Glasgow, 40, Princes Square. Specialities: Everything in the nature of Lace Curtains, Tapeinem Window Blinds, &c. Connection: United Kingdom (chiefly). Telephone: Nos. 5410 and 5411 Nottingham (Private wire to Southwell). Telegraphic Addresses: " Carey, Nottingham "; " Garrison, Central, London." Bankers: Union of London and Smiths Bank, Ltd.

CARGO CONTROL (THE) (Societe Anonyme), 4, Place Carnot, Le Havre, Franco, and 88, Fonchurch Street, London, E.C. Hours of Business: 9 a.m. to 7 p.m., or according to requirements. Established in 1910. Incorporated as a Limited Company. Directors: Alfred Schmitz, Joseph Danon, Gustave Michel, Fils, Tony Sanquot Alfred Schmitz (Managing Director). Ma nage). United Kingdom: J. O. Hatcher. General Manager E. R. H. Nicole. Staff: Twelve in London, Branches as required. Branches: Hull, Liverpool, Bristol, Newcastle-on-Tyne, Glasgow, Belfast, Rouen, Geneva. Agencies: At all Continental Ports. Business: Superintending and Samplers of all kinds of Cargoes. Specialize in. Grain, Seeds, Chinese and Manchurian Produce. Connection: Work for all the principal shippers throughout the world on all Exports and Imports. Telephones: No. 1607 Havre; No. 4139 Avenue, London. Telegraphic and Cable Address: " Cargotrols, London," and Branches. Bankers: Societe Generale do Paris.

CARGO FLEET IRON CO., Ltd. (THE), Steel Manufacturers, Middlesbrough-on-Tees. Hours of Business; 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 12 noon. Established in 1866. Incorporated as a Limited Company in 1883. Directors: J. E. Rogerson (Chairman), Benjamin Talbot (Managing Director), J. S. Barwick (Vice-Chairman), G. Mure Ritchie, Stephen Wilson Furness, M.P., Edward Lloyd Pease, George S. Barwick. Secretary and Commercial Manager: Frank Ley. Works Manager; John E. James. Premises Extensive Cargo Fleet Works, covering about 180 acres. Liverton Mines (Ironstone), Mining Royalty covering approximately 2,500 acres. Staff: 2,000 to 3,000. Specialities: Rolled Steel Rails, Angles, &c., and Sulphate of Ammonia. Connection: United Kingdom, Foreign, Colonial. Telephones i No. 24 (National), Middlesbrough (three lines); No. 24 (National), Middlesbrough (Trunk); No. 19 (P.O.), Middlesbrough (two lines); No. 26 (National), South Bank.

CARIBONUM CO., Ltd., Manufacturers of Caribonum Carbon Paper and Typewriter Ribbons. Head Office and Works: Leyton, London, N.E. City Office: 18, New Bridge Street, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1908. Incorporated as a Limited Company. Directors: Alan McLean (Chairman), Robert Clark (Managing Director), Robert Bain. Secretary: W. A. Sanger. Claim to have the largest factory in all Europe devoted entirely to the manufacture of Carbons and Ribbons. Branches: Liverpool, Glasgow, Birmingham, Nottingham, Manchester, Leeds, Bristol, Paris, Berlin, Vienna and Toronto. Specialities: Clean, non-grease Carbon Paper, and Non-filling Typewriter Ribbons.. Also Wax Stencil Papers, Duplicator Inks, Impression Papers. Sole makers of the Revol Duplicator. Patents: Numerous. Connection: World-wide. Telephone: No. 211 Walthamstow (two lines) ' • No. 5900 City (two lines) (City Office). Telegraphic Address: " Caribonum, London." Codes: A B C (5th Edition), Lieber's.

CARLESS, CAPEL, & LEONARD, Petroleum Importers and Benzoline Refiners, Petrol, Gasoline, and Naphtha Distillers, Manu facturers of Petroleum and Coal Tar Products, Distillers of Turpentine Substitutes and Lubricating Oil Merchants, Hope Chemical Works and Pharos Oil Works, Hackney Wick, London, N.E. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1859 by Eugene Carless. Partnership Successions: (1) Carless, Blagden & Co.; (2) Carless, Capel & Co.; (3) Carless, Capel & Leonard. Present Principals: William John Leonard, Charles Hare Leonard. The firm have been manufacturers of Petroleum ever since it was first imported into this country. Specialities: Are proprietors of the well-known " Lighthouse " brand of Petroleum Oil; also of " Pilot " American Oil, and " Phoebus " brand, a Refined Russian Oil used as a lamp oil, and for Combustion in oil gas engines, &c. Are manufacturers of Lubricating Oils, which they sell under their brands Special Carline, Carline, " S " Oil, Gear Case Oil, &c., &c., specially suited for motors, and for engines, dynamos, &c., Lythene for extracting resins, Doublydistilled Benzine for dry-cleaning; also specially - distilled Cleaning Benzoline, Special Benzine for the extraction of fats, Solvent Naphtha, Heavy Solvent Naphtha for making compositions for ships' bottoms, Standard Pentane, Petroleum. Ethers, Patent Benzine Safety Lamp. Their trade-mark is widely known. Have large export trade, especially to the Colonies. Connection: United Kingdom, Foreign, Colonial. Telephone: East 1310. Telegraphic Address: " Carless, Hackwick." Bankers: National Provincial Bank of England, Ltd.

CARLTON, GREIG & CO., Merchants, 16, Tokenhouse Yard, London, E.C. Hours of Business: 10 a.m. to 5 p.m. Established in 1865. Present Principals: James Edward Watts Carlton and Ronald Mister Greig. Business: Purchase and issue of Foreign Municipal Loans and the Debentures of established companies. Telephone: No. 616 London Wall, London. Telegraphic Address: " Diptych, London." Code: Western Union. Bankers: Parr's Bank, Ltd., and British Linen Bank, Ltd.

CARLTON 'HOTEL, Ltd. (THE). Registered Office: 4A, Cockspur Street, London, S.W. Incorporated as a Limited Company, June 8th, 1899. One of the typical modern Hotels of London. Telephone: No. 7826 Gerrard. Telegraphic Address: " Carlton Hotel, London."

CARLTON & SONS, Chemists and Photographers, 8, High Street, Horncastle. Hours of Business: 7 a.m. to 7 p.m.; N 2 Saturdays, close at 9.30 p.m. Established in 1780. Present Principal: Herbert Carlton. One of the oldest firms in the trade. Branch: Coningsby. Specialities: Dispensing and Photographic appliances. Telegraphic Address: " Carl tons, Horncastle."

CARPET MANUFACTURING , CO., Ltd. (THE) (Richard Smith & Sons and Morton & Sons), Carpet and Rug Manufacturers, New Road and Mill Street, Kidderminster, and 33, 36, Warwick Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established: The Business of Morton & Sons in 1809, and Richard Smith & Sons in 1855. Incorporated as a Limited Company in 1890. Directors: E. J. Morton, J.P. (Chairman), A. G. Cowell, John Smith, W. H. Stewart Smith, W. A. Lawson and T. Cooper. Premises: Cover nineteen acres. Staff: 1500. Staff Clubs: Sick and Benefit Societies. Branches: Melbourne, Capetown, Johannesburg, Glasgow, Manchester, Newcastle-on-Tyne, Paris. Specialities: Crompton Axminster Carpets, including Kreisson and Protos Seamless Squares and Special Seamless Squares of any size or quality. Patents: Numerous. Connection: United King dom, Foreign and Colonial. Telephones: No. 8 Smithson; No. 48 Mortons. Codes: A B C (4th and 5th Editions) and Lieber's. Mr. E. J. Morton is an ex-Mayor of Kidder minster, County Councillor, a, Justice of the Peace, and a Deputy Lieut nant.

CARR & COMPANY, LIMITED, Biscuit Manufacturers, Carlisle. Hours of Business: 7.30 a.m. to 6 p.m. Established in 1831 by Jonathan Dodgson Carr. Con tinued by Henry Carr (d.)., James Nichol son Carr (d.), and Thomas William Carr (d.), sons. Incorporated as a Limited Company in 1894. Directors; William Theodore Carr, J.P. (Chairman), son of Thomas W. Carr, Laurence Carr (son of Henry Carr), Bertram Carr and Harold Carr (sons of Thomas W. Carr). Claim to be the first firm to make Fancy Biscuits by machinery, and to be the oldest house in the trade. Premises: Very extensive, fully equipped Works at Carlisle. Stag: About 2,000. Stag Clubs: Football and Swimming; Workers' Sick Society, Fire Brigade, Brass Band, Choral Society, Girls' Welfare Department. Branches: London, Bristol, Manchester, Glasgow. Specialities: Biscuits and Cakes of all kinds for Home and Export trade, including Chocolate-covered Goods. Patents Several Biscuit-making Machines. Connection: United Kingdom, Foreign, Colo nial. Royal Warrants: Special Appointment to H.M. the King, 191.0. Hold Appointments to His late Majesty King Edward, 1904, and to Her late Majesty Queen Victoria, 1841. Telephone: No. 38 Carlisle. Telegraphic Address: " Can., Carlisle." Codes: A B C (5th Edition); Lieber's. Bankers: Clydesdale Bank, Ltd. Mr. William Theodore Carr is a Justice of the Peace for the County of Cumberland.

CARR, J., & RILEY, Steel, File, Saw, &c., Manufacturers, Bailey Lane Works, Sheffield. Hours of Business: 9 a.m. to 6 p.m. Established previous to 1810 by Riley Carr. Present Principals: Riley Carr (grandson), Evan Carr. One of the oldest firms in the trade. Premises: Extensive and well-equipped Works in Sheffield. Staff: About 250. Specialities: Files, Combined Iron and Steel Goods, Engineering, Machine and Saw Files, Saws, Machine Knives, Spiral Cutters and Ledger Blades, Tobacco Knives, Edge Tools, Razor-edged Machine Planing and Moulding Irons, &c. Manufacturers of Cast, Shear and Blister Steel of every description. The " Dog " Brand of Steel, Files, and Saws is well known. Patents: Inventors of various Spiral Cutting Blades. Registered Trade Mark: A Dog, with the word " Stanch " below; Goods are specified " Dog " Brand. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (War Office), &c. Telephone: No. 2243 Sheffield. Telegraphic Address: " Riloycar, Sheffield." Bankers: London C ty and Midland Bank, Ltd.

CARR'S DISINTEGRATORS, Disintegrator Manufacturers, Great Western Railway Docks, Plymouth. Hours of Business: Factory, 6 a.m. to 5 p.m.; Office, 9 a.m. to 6 p.m. Established by the late Thomas Carr and the late Fred G. Tyler. Present Principals: Mrs. Fred G. Tyler and George M. Tyler. Speciality: The Carr Disintegrator is used for granular Disintegration and Coke manufacture. Patents: In conjunction with Carr's Disintegrators. Awards: Gold Medals, Paris, &c. Connection: United Kingdom and Colonial. Telephone: No. 176 Plymouth. Telegraphic Address: " Engineers, Plymouth." Bankers: Parr's Bank, Ltd.

CARRERAS, Ltd., Tobacco Manufacturers, Arcadia Works, City Road, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about a century ago by Jose Joaquin Carreras. Incorporated as a Company, June, 1903. Directorate: Bernhard Baron (Chairman and Managing Director), W. J. Yapp, L. B. Baron, and W. Louden (Directors). Secretary: H. W. Danbury, A.C.I.S. Specialities: Several brands of Tobaccos. Royal Warrants: Several Appointments to Royal Houses, both British and Foreign. Telephones: Nos. 3408 and 5897 London Wall. Telegraphic Address: " Craveneras, London." Bankers: London City and Midland Bank, Ltd.

CARRERAS AND MARCIANUS CIGARETTES, Ltd., Arcadia Works, City Road, E.C. Hours of Business: (Office) 9 a.m. to 6 p.m.; ( Factory) 8 a.m. to 6 p.m. Incorporated as a Limited Company, January, 1904; Bernhard Baron (Chairman and Managing Director), W. J. Yanp, L. B. Baron ( D:rec tors); Edwin H. Bell, F.C.I.S. (Secretary). Premises: The factory and warehouse cover a considerable area. Specialities: Several Brands of Cigarettes. Telephones: Nos. 3408 and 5897 London Wall. Telegraphic Address " Craveneras, London." Bankers: London County and Westminster Bank, Ltd.

CARRIAGE & WHEEL WORKS CO. (THE), Coach and Motor Body Builders, George Street, Gloucester. Hours of Business: 6 a.m. to 6 p.m. Established in 1864 as The Gloucester Carriage and Wheel Works. Manager: C. Davis. Had the honour of being entrusted with the safe keeping of the Royal Carriage in 1909. Suppliers of the State Coaches for the High Sheriffs of Gloucestershire, Berkshire, Monmouth, &c. Claim to hold the largest stock of State Coaches and equipment in the West of England. On Admiralty List. Premises: Extensive works and showroom. Specialities: High-class Carriages and all types of Road Vehicles, Motor Bodies, Farm Vehicles. Telephone: No. 830 Gloucester. Telegraphic Address: "Davis, 830, Gloucester." Bankers: Lloyds Bank Limited.

CARRICKS CUMBERLAND DAIRY CO., Ltd., Dairymen, &c. Head Office: 51, Grey Street, Newcastle-on-Tyne. Creameries, Low Row and Aspatria, Cumberland. Hours of Business: Usual. Established in 1882 by Alderman Carrick, J.P. (d.). Incorporated as a Limited Company. Directors: R. Tinniswood, J.P., D. Stephens, J.P., E. M. Oubridge and William Holmes (Managing Director). Premises: Creameries equipped with up-to-date appliances. Staff: 300. Branches: Newcastle-on-Tyne, Gates head, Carlisle, Sunderland, Whitley Bay. Specialities: Butter, Cheese, Cream, Sterilized Milk and Cream, Mineral Waters; also Cafe and Restaurant Proprietors. Awards: Numerous Prize Medals for various products. Connection: United Kingdom. Telephones: Nos. 1056 and 793 (two lines) Newcastle; No. 6 Brampton. Telegraphic Address: " Carricks, Dairy," Newcastle-on-Tyne and Low Row, Cumberland.

CARRIER (HENRY) & SONS, Ltd., Hosiery Manufacturers, Bath Street, Ilkeston. Hours of Business: 8 a.m. to 7 p.m. Established 100 years ago by Henry Carrier. Purchased from the executors of Henry Carrier's descendants by W. B. Columbine, present Managing Director, in 1902. Incorporated as a Limited Company in 1908. Managing Director: W. B. Columbine. Premises: Occupy one Factory. Staff: 200. Branches: London, 18, Addle Street, E.C.; Manchester, 69, Piccadilly; Glasgow, 25, Gordon Street. Specialities: Men's Fancy Half-hose, Women's Fancy Hose and Men's and Women's Underwear. Connection: United Kingdom, Colonial and Foreign. Telephone No. 46 Ilkeston. Telegraphic and Cable Address: " Carrier, Ilkeston." Code: A B C (5th Edition). Bankers: Capital and Counties Bank, Ltd. (Nottingham).

CARRINGTON, H. C. JAMES, Consulting Engineer and Works Architect, Winchester House, Victoria Square, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Established in 1909 by H. C. James Carrington, the present principal, who has been trained as a Mechanical and Electrical Engineer, with long experience with leading Engineers, now specializing in the designs and equipment of Industrial Works by modern methods and appliances. Specialities: " Carrington " System of Reinforced Concrete constructions, Steel supported and reinforced Brick Buildings. Design of new works, and remodelling existing works. Steam and Electric Power House Plants, Electrification of Works, Motor Drives, .Electric Lighting, Structural Steelwork, Special Tools and Appliances, Cranes, &c. Hydraulic Machinery, Consultations, &c. Patents: Carrington's System of Reinforced Concrete, High Pressure Steam Test Boiler, Reinforced Brick Columns, &c. Telephone: No. 2608 Central, Birmingham. Telegraphic Address: " Carrington, 'Victoria Square, Birmingham." Mr. James-Carrington is a Member of the Institute of Mechanical Engineers, Member of the Council of Birmingham Association of Mechanical Engineers, and of the Birmingham Metallurgical Society.

CARROCK SYNDICATE, Ltd., Tungsten Ores. Registered Office: Musgrave Hall, Penrith. Lessees, of Manor of Carrock Fells. Directors: Andrew Wilson (Chairman), F. W. Crewdson, N. F. Wilson, and J. P. Dear. Managed by Thornthwaite Mines, Ltd., Keswick. Telegraphic Address: " Thornthwaite Mines, Keswick." Bankers: Bank of Liverpool, Ltd. (Penrith).

CARRON COMPANY, Ironfounders, Shippers, &c., Carron, Stirlingshire. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established 1759. Incorporated by Royal Charter in 1773. Works: Carron, Stirlingshire; also at Phoenix Foundry, Sheffield. Foundry Showrooms: London, 15, Upper Thames Street, E.C., 23, Princes Street, Cavendish Square, W., and 3, Berners Street, W.; and at Liverpool; Manchester; Bristol; Newcastle-on-Tyne; Glasgow; Edinburgh; Birmingham; Dublin. Engineering Department: Chief Office, Carron, Stirlingshire. Pig Iron and Coal Department Chief Offices and Agencies: Glasgow, 125, Buchanan Street; London, 21, Great Tower Street, E.C.; and at Leeds; Newcastle-on-Tyne; Edinburgh; Dundee; Jacktrees Hematite Ore Mines; Cadder Coal and Ironstone Mines; Nethercroy Mines; Shieldhill Collieries; Carronhall Colliery; Craigend Colliery. Shipping Department Chief Office and Agencies: Glasgow, 125, Buchanan Street; London, 87-93, Lower East Smithfield, E.; and at Port Dundas, Grangemouth, Bo'ness, Hull, Lynn, and Alloa. Specialities: Light and Heavy Castings of every description; Pig Iron; Coal. The Company controls one of the oldest and largest industries in the British Iron and allied trades. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 37 Falkirk; Engineering Dept., No. 14, Falkirk; Glasgow (Pig Iron and Coal Dept.), No. 8227 City (Nat.) and No. 716 Post Office; Glasgow (Shipping Dept.), No. 8225 City (Nat.) and No. 833 Post Office. Telegraphic Addresses: " Carronade, Falkirk "; Engineering Dept., " Esto, Falkirk "; Pig Iron, Coal, and Shipping Depts., " Carronade, Gasgow."

CARRUTHERS BROTHERS, Ltd., Straw and Felt Hat Manufacturers, &c., 15 and 17, King Street and George Street West, Luton. Hours of Business: 8.30 a.m. to 8 p.m. (about). Established in 1874 by Andrew Carruthers. Incorporated as a Limited Company in 1909. Directors: Andrew Carruthers, J.P. (Chairman and Managing Director), Edward Alfred Cox, Harry W. Kingston and William Cole. Secretary: Herbert Cowley. Premises: Extensive. Staff: Over 250. Agencies: London, 6, Love Lane, Aldermanbury, E.C.; Manchester, 6, Brown Street. Specialities: Men's and Boys' Straw Hats, Ladies' and Children's Straw, Felt, and Beaver Hats, Panamas, Palm Leaf Hats, &c. Connection: United Kingdom, Foreign, Colonial. A general business with a number of Foreign Agents. Send Illustrated Sheets and Price Lists at frequent intervals throughout the world. To be had on application. Telephone: No. 33 Luton. Telegraphic and Cable Address: " Carruthers, Luton." Code: A B C (5th Edition). Bankers: Barclay & Co., Ltd. (Luton).

CARSON & CO., Woollen and Manchester Warehousemen, Clothworkers, and Waterproofers, 1-5, Poland Street, London, W. Hours of Business:8 a.m. to 5 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1872. Present Proprietor: Joseph Carson. Specialities: The " Cripplegate " Cloth; Suitings; All-Wool Rainproof Coatings; Serges. Connection: United Kingdom, Foreign, Colonial. The novelties produced by the firm have been supplied His late Majesty King Edward VII., also H.M. King George V. when Prince of Wales. Awards for Woollen Novelties: Melbourne, 1888, Highest Award and Silver Medal; Brussels, 1888, Diploma and Silver Medal. Telephone: No. 8507 Central. Telegraphic Address: " Wolspinner, London." Code: ABC.

CARSWELL (MORRIS) & CO., Ltd., Silkworm Fishing Gut and Fishing Tackle Manufacturers, 118, Howard Street, Glasgow. Hours of Business: Usual. Established in 1855 by Morris Carswell, J.P. (d.). Incorporated as a Limited Company in 1898. Claim to be the founders of the Silkworm Gut Industry on a commercial basis, and originators of practically all improvements in tho preparation and marketing of the said material. Premises: Extensive Tackle Factory at Glasgow and Gut Factory at Plaza do Romea Murcia, Spain, in partnership with Hijo de Joaquin Garcia. Staff: About 150 (Glasgow); about 200 (Murcia). Specialities: Spanish and Italian Silkworm Gut, Drawn Gut, Gut Casting Lines and Traces, Artificial Baits and Insects, Enamelled Silk Fishing Lines; Hooka mounted to Gut. Patents and Inventions: Carswell " Maravilla " Gut, M.C. Phantom, Phantom-Devon, " Amalgo " Twisted Wire. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1653 (Central); No. 7015x10 (City), Glasgow. Telegraphic Address: " Murcia, Glasgow." Bankers: National Bank of Scotland, Ltd.

CARTER (ALFRED) & CO., Ltd., Timber Merchants and Saw Mill Proprietors. Offices, 260, Cambridge Road, London, N.E. Hours of Business: 7 a.m. to 6 p.m. Saturdays, close at 1 p.m. Established in 1856 by Alfred Carter. Incorporated as a Private Limited Company. Chairman: Frederick H. Carter. Managing Director: Henry Ford. Specialities: Mouldings, Pitch Pine Matchings and Floorings. Connection: United Kingdom, Foreign and Colonial. Telephone: No.42 Dalston, London. Telegraphic Address: " Carter, Cambridge Heath, London." . Bankers: London County and Westminster Bank, Ltd. Mr. Carter is Chairman of the London County Council Fire Brigade Committee.

CARTER & CO., Ltd., Manufacturers of Floor, Wall and Hearth Tiles, Fireplaces, Ceramic Mosaic, Constructional Faience and Terra Cotta, Encaustic Tile Works, Poole, Dorset. Hours of Business: 9 a.m. to 6 p.m. Established in 1873 by Jesse Carter. Partnership Successions: (1) Carter & Co.; (2) Carter & Co., Ltd. Incorporated as a Limited Company in 1908. Directors: Charles Carter, J.P., and Owen Carter. Premises: Works cover several acres and are fitted with up-to-date appliances. Staff: About 400, increasing. Staff Clubs: Athletic, all sections; Sick Benefit. Branches: Hamworthy (two Potteries), White Works and Architectural Pottery; London, 29, Albert Embankment, S.E. Manchester, Corn Ex change Buildings. Specialities: " Ceramic Marble," a dull glazed terracotta; Leadless Glazes; Antique Hand Made Tiling. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 19 Poole; No. 31 Hamworth; No. 1239 Victoria, London; No. 345 City, Manchester. Telegraphic and Cable Address: " Tiles, Poole." Code: A B C (5th Edition). Bankers: Wilts and Dorset Bank, Poole; London and South Western Bank, Ltd., Vauxhall, London, S.E. Mr. Charles Carter has been twice Mayor of the Borough, and is a Justice of the Peace and Alderman of the Council.

CARTER, HODGES & CO., Manufacturers and Importers of Cigars, 37 and 38, Friday Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established nearly a century ago. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 7758 Central. Telegraphic Address: " Whatnot, London."

CARTER (JAMES) & CO., Seedsmen. Head 0 glees and Warehouses: Raynes Park, London, S.W. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established upwards of a century. Premises: Offices, Ware-houses, and Trial Grounds of twenty acres at Raynes Park, London, S.W.; several large buildings in or near High Holborn; also a City branch at 53A, Queen Victoria Street, E.C. Nurseries: Forest Hill, S.E. Specialities: Carter's Tested Seeds. A wards: Over 400 Gold and other Prize Medals, besides hundreds of Certificates and Diplomas. Connection: World-wide. Royal Warrants: Special Appointment as Seedsmen to His Majesty The King, Her Majesty Queen Alexandra, H.I.M. The German Emperor, together with other Official Appointments to many Conti nental Courts. The firm are also regular suppliers of seeds to H.M. Home and Colonial Governments. Telephones: (Head Office), Nos. 1100, 1101, and 1102 Wimbledon; No. 332 Holborn; (City Branch), No. 941 Bank; (Nurseries), No. 88 Sydenham. Telegraphic and Cable Address " Carter, London."

CARTER (JAMES) & SONS, Engineers, &c., Stalybridge, Cheshire. Hours of Business: Usual. Established in 1866. Present Principal: James Carter. One of the oldest firms in the trade. Premises: Cover 10,667 sq. yds. Staff: 300. Specialities: Fuel Economisers, Boiler Mountings, Continuous Current Dynamos and Motors, Hauling Engines, Cranes, Hoists, Cast Iron Pipes, Iron Castings, Gun Metal Castings, Fire Bars, &c., &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 106 (National), Ashton-under-Lyne, Centre. Telegraphic Address: " Carter, Stalybridge." Codes: Lieber's; A B C (5th Edition). Bankers: Manchester and Liverpool District Bank, Ltd.

CARTER (JOHN) & SONS, Ltd., Leather Merchants and Shoe factors, 50 to 64, Kingsland Road, Shoreditch, London, N.H. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 2 p.m. Established in 1826. Incorporated as a private Limited Company in 1897. Directors: John Carter; J. Howard Carter, Frank R. Carter, A. Norman Carter. Premises: Extensive and well equipped. Staff: Over 200: Staff Clubs: Swimming, Football and Cricket. Business: Leather Merchants and Shoe factors. Connection: Home and Colonial. Telephone: No. 5505 London (five lines). Telegraphic Address: " Kartersons, London." Bankers: London, City and Midland Bank, Ltd., and London and South Western Bank, Ltd.

CARTER, PATERSON & CO., Ltd., General Carriers. Chief Office: Goswell Road, London, E.C. Established in 1860 at George Yard, Aldermanbury, E.C., as a private firm. Incorporated in 1887. The present Directors are: John James Paterson (Managing Director), Herbert Robert Paterson, Arthur Leopold Paterson, James Paterson, Walter Carter. Premises: Chief Office, warehouses, &c., in Goswell Road; also upwards of 6,000 receiving houses in London and the suburbs, at each of which an advertising board is exhibited. Branches: Over fifty in London and the provinces. Agents: About 180 in provincial towns. Staff: The Company employ fully 3,000 persons. Connection: World-wide. The business is one of the most extensive general carrying concerns in the United Kingdom. Telephone: No. 3820 London Wall (twelve lines ).

CARTERS (J. & A. CARTER), Manufacturers of Invalid and Hospital Furniture; makers of Reading Stands, and acknowledged Experts in the construction of Ambulances of every description, 2, 4, and 6, New Cavendish Street, and 125, 127, 129, Great Portland Street, London, W. Hours of Business: 8 a.m. to 7 p.m. Established in 1858 by John Carter. One of the oldest and best known houses in the trade. Factories: High Street, Camden Town. Staff: Over 100. Business: Specialists in the invention and construction of Mechanical Adjustable Furniture and all appliances for the alleviation of human pain. Constructors of Ambulances (motor, horse, and hand). Awards: Twenty Gold Medals, &c. Connection: United Kingdom, Foreign, Colonial. Royal Wairrants: Special Appointments to H.M. George V., the late King Edward, H.I.M. the German Emperor and King of Prussia, and the Queen of Sweden. Telephone: No. 1040 Mayfair. Telegraphic Address: "Bathchair, Wesdo, London." Codes: A B C (5th Edition); Western Union. Bankers: London County and Westminster Bank, Ltd. (Oxford Street).

CARTMELL (JOHN) & SONS, Ltd., Timber Importers and Merchants, also Builders and Contractors and Undertakers' Merchants, Albion Saw Mills, Park Road, also at Grimshaw Street Saw Mills, and Store Yard, Preston, Lancs. Hours of Business: 7 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established in 1878 by John Cartmell. Incorporated as a Limited Company in 1909. Director: John Cartmell (Chairman and Managing Director), Arthur P. Cartmell and Harry P. Cartmell. Premises: Cover about 3000 square yards. Staff: About 100. Business: Timber Importers and Merchants, Builders and Contractors and Undertakers' Merchants. Connection: United Kingdom. Telephones: Nos. 194 and 194A Preston. Telegraphic Address: " Oak, Preston." Bankers: London City and Midland Bank, Ltd.

CARTVALE CHEMICAL CO., Ltd. (THE), Chemical Manufacturers (Wood Distillation and Products), Cartvale Chemical Works, Paisley, Scotland. Hours of Business: 9 a.m. to 6 p.m. Established in 1872 as Campbell & Co., by Robert Haldane and Jas. A. Campbell. Incorporated as a Limited Company, 1890. Present Directors: Timothy Bost (Chairman), Robert Haldane, T. Fred. Haldane, W. D. Ashton Bost, Dugald D. Dickie. Managing Directors: T. Fred. Haldane and W. D. Ashton Bost. Premises: Works covering about three acres. Specialities: Products of Destructive Distillation Of Wood; Charcoal, for Insulating Purposes; Wood Spirit; Acetate of Lime; Acetic Acid; Red and Iron Liquors, &c. Connection: United Kingdom and Foreign. Telephone: No. 34 Paisley. Telegraphic Address " Cartvale, Paisley." Bankers: Union Bank of Scotland, Ltd.

CARTWRIGHT (JACOB) & SON, Safe Makers, Phoenix Works, Roebuck Street, West Bromwich. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1844 by John Cartwright. Present Principal: Jacob Cartwright. Premises: Has a Frontage of 62 feet, depth 159 feet. Specialities: Fire and Thief Resisting Safes, Strong Room Doors and Frames. One hundred Safes in use in the Telegraph Offices of the Government of the Republic Argentine. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Custom Houses), to the Shah of Persia, Government of the Argentine Republic, and the Duke of Westminster's Orders. Telegraphic Address: " Fireproof, West Bromwich." Bankers: Metropolitan Bank of England and Wales, Ltd. (West Bromwich).

CARTWRIGHT & RATTRAY, LIMITED, Letterpress and Litho Printers, Bookbinders, Stereotypers, &c., Wholesale and Retail Stationers, Caxton Press, Mary Street, Hyde. Hours of Business: Works, 7.30 a.m. to 6 p.m.; Office, 8.30 a.m. to 6 p.m. Established in 1873 by John T. Cartwright. Incorporated as a Limited Company in 1889. Directors: John T. Cartwright (Managing Director), Alfred Cartwright, Frank Cartwright, C. T. Billinge, W. Swindells, W. I. Sutcliffe. Staff: About 250. Specialities: Highclass Letterpress and Litho Printing, Bookbinding, &c. Telephone: No. 115 Hyde (two lines). Telegraphic Address: " Cartwright, Rattray, Hyde." Bankers: Manchester and Liverpool District Banking Co., Ltd. Also at 12 and 14, Brown Street, Manchester, and 265, Strand, London, W.C. Also Proprietors of the Globe Box Co., Boston Mills, Hyde. Patent Collapsible Boxes for Nurserymen, Tailors, Milliners, Printed Folding Cartons for all trades, &c. Telegraphic Address: " Novelty, Hyde."

CARTWRIGHT, R. S., Publisher, 8 and 9, Johnson's Court, Fleet Street, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established thirty-five years ago by R. S. Cartwright, present principal. Premises Printing Department, 2 and 3, Gough Square, E.C. Business: Publisher of Cartwright's " Lady's Companion "; Leach's " Family Dressmaker "; Leach's " Children's Dressmaker "; Leach's " Fancy Work-Basket "; " Home Life." Prints all his publications at his own works. Telephone: No. 171 Holborn. Telegraphic Address: " Crinoline, Lon. don." Bankers: London County and Westminster Bank, Ltd. (Temple Bar).

CARTWRIGHT & WARNERS, Ltd., Hosiery Manufacturers, 6, Falcon Street, London, E.C.; Factory, Loughborough, Leicestershire. Hours of Business: 9 a.m. to 6 p.m. Established in 1784 by Richard Cartwright. Incorporated as a Limited Company. Managing Director: Thomas Bailey Cartwright. Have made for many notable persons, amongst them Sir Wilfrid Laurier (late Prime Minister of Canada), the Maharajah of Nepaul, the Sultan of Zanzibar, and the Emperor of Japan. Factory at Loughborough, Leicestershire, covers four acres of ground. Branches: New York, Toronto, Sydney, Cape Town. Specialities: Pure Wool Underwear; Angola Merino, Hosiery, &c. Connection: World-wide. Tele-phones: No. 12092 Central, London; No. 631 (National) Loughborough. Codes: A B C (4th Edition); Western Union. Bankers: Parr's Bank, Ltd.

CARTWRIGHT (ZACH), Ltd., 62, Crutched Friars, London, E.C., Colour and Chemical Merchants, Importers and Exporters of English, Irish, Italian and Spanish Crude Ores and Levigated Red, Brown, Black and Yellow Oxides of Iron, Barytes and Pumice Stone. Established in 1861 by Zach Caitwright (d.). Incorporated as a Limited Company in 1892. Managing Directors: Zach Cartwright and E. M. Cartwright. Business: Specialists in Oxide of Iron Earth Colours, Pumice Stone and Barytes. Patents: For obtaining a solution or pseudo-solution of Ferric Oxide, No. 24842 (1908), in America, France, Germany, Spain, Belgium, &c. Telephone: No. 809 Avenue, London. Telegraphic Address .6 " Ruddier, Fen, London." Cable Address: " Ruddier, London." Bankers: Glyn, Mills, Currie & Co.

CARWARDINE (JOHN) & SON, Ltd., Candle Makers, Importers of and Dealers in Matches, Candle and Oil Works, Bedminster, Bristol. Hours of Business: Factory, 6 a.m. to 6 p.m.; Office, 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established about 100 years ago at Thornbury, Gloucestershire. Business taken over by John Carwardine and carried on by the same family. Incorporated as a Limited Company. Directors: Joseph Carwardine (Chairman), Lewis Carwardine (Secretary), Sydney Carwardine. Specialities: Candles of all kinds, Animal Oils, Machinery Oils and Matches. Connection: United Kingdom. Telephone: No. 873 Bristol. Telegraphic Address: " Carwardine Bedminster, Bristol." Bankers: Union of London and Smiths Bank, Ltd. (Bedminster).

CASEBOURNE & CO., Ltd., Portland Cement Manufacturers and Artificial Stone Makers, Pioneer Cement Works, Haverton Hill-on-Tees. Hours of Business: Usual. Established in 1862 by C. T. Casebourne, C.E. Incorporated as a Limited Company in 1882. Directors: John Wright Acis (Chairman), William Creswell Gray, D.L., J.P., Chas. B. Casebourne, C.E., F. T. Tristram, J.P. (Managing Director). Premises: Old Works- at West Hartlepool. In 1902 erected a new Rotary Plant, at Haverton Hill. Own fifteen acres of land at West Hartlepool, and ten acres at Haverton Hill; Warehouses and Offices at Caroline Street, Leeds, arid Warehouses at Dewsbury and Bradford. Speciality: Portland Cement. Connection: United Kingdom, Foreign. Telephone: No. 375 Middlesbro'. Telegraphic Address: " Port land, Middlesbro'." Bankers: Barclay & Co., Ltd. (West Hartlepool).

CASEIN, Ltd., Alimentary and Industrial Casein Protein and Medicinal Foods, Culvert Works, Battersea, London, S.W., and Phoenix Works, Tipperary, Ireland. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1905 by Edwin P. Carpenter. Incorporated as a Limited Company in 1905. Directors: Kenneth K. Carson (Chairman), Edwin P. Carpenter (Managing Director), William S. Barrett, Robert H. Forster and E. Slade. Claim to be the first to introduce the business in Great Britain. Staff: About 125. Agencies: In most of the Colonies. Specialities: Alimentary and Industrial Casein Medicinal Foods, Milk, Egg and Sweet Whey Powders, &c. Patents: Numerous and trade marks. Telephone: No. 2031 Victoria, London. Telegraphic Address: " Laitproto, London." Codes: All. Bankers: London and South Western Bank, Ltd. (West minster).

CASLON, H. W., & CO., Ltd., Type Founders, 81, 82, and. 83, Chiswell Street, and 24, Finsbury Street, London, E.C. Hours of Business: 9 a.m. to 6 P.m. Established in 1716 by William Caslon. Incorporated as a Limited Company in 1900. Directors: Albert H. Caslon, Sydney H. Caslon, Harold A. Caslon, and S. G. Shead. The oldest type founding business in this country. Premises: Extensive Foundry at Hackney Wick specially equipped, in addition to the establishments in Chiswell Street and at Manchester:. Agencies in all the Colonies and in France, South America, and the Far East. Specialities: Printing Types, Printers' Joinery, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 481, 482, and 483 City. Telegraphic Address: " Caslon, Finsquare, London." Codes: Private and A B C (5th Edit:on).

CASSELL & COMPANY, Ltd., Printers and Publishers, La Bello Sauvage Yard, Ludgate Hill, London, E.C. Office Hours: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1848 with the start ing of " The Standard of Freedom " (a weekly newspaper) by John Cassell, whose idea of improving the condition of the industrial classes by education and cheap popular literature led to his issuing, in 1850, " The Working Man's Friend " (a penny weekly); and, subsequently, " The Popular Educator," " The Illus trated History of England," " The Illustrated Family Paper," and " The Illustrated Family Bible." These achieved marked success. Partnership Successions: Founder was joined in 1859 by Messrs. Petter & Galpin, who had been his printers since 1854, and the firm continued as Cassell,Petter & Galpin after John Cassell's death (1865) until 1879, when the style became Cassell, Petter, Galpin & Co. Incorporated as a Company in April, 1883. Chairman: Sir Clarence Smith, J.P. General Manager: Arthur Spurgeon, J.P. Secretary: Edwin Bale, R.I. Premises: Very extensive, occupying a great portion of La Belle Sauvage Yard (the site of one of the noted old coaching inns of London), and extending along Fleet Lane nearly to the Old Bailey. Branches: Melbourne, New York, and Toronto. Staff: About 1,200 in all, for whom there are various Clubs. Specialities: Magazines, such as " The Quiver," " Cassell's Magazine of Fiction," and " Story-Teller "; numerous Serial Publications; Art and Illustrated Works; Cheap Popular Literature, &c. The House has been a pioneer of cheap and popular illustrated literature of a good class, and of popular educational works for the people. Connection: World-wide. Tele phone: No. 1120 City (six lines). Tele graphic Address: " Caspeg, Cent, London." Code: Unicode.

CASTLEISLAND LINEN CO., Ltd., Linen Manufacturers, Belfast. Hours of Business: Usual. Established in 1866. In corporated as a Limited Company in 1908. Directors: Thomas Shillington (Porta down), T. A. Shillington (Belfast). Branches: Portadown, Gresham Street, London; White Street, New York. Speciality: Linen Manufacture. Telephone: No. 309 Belfast. Telegraphic Address: " Castleisland co. Belfast." Code: Lieber's. Bankers: Bank of Ireland.

CATCHPOLE & CO., Brewers, Maltsters, and Wine and Spirit Merchants, Unicorn Brewery, Ipswich. Hours of Business: 7 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1852 by the late Nathaniel Catchpole, J.P. He farmed extensively, and was a successful breeder and exhibitor of all kinds of Farm Stock. To celebrate the late King Edward's Coronation, he endowed the Tooley & Smarts Alms Houses, Ipswich, with £10,000, thus resuscitating a decaying Charity. He also, in conjunction with a friend, founded in perpetuity a private charity by which twenty old and deserving residents of Ipswich receive a sum of five shillings each per week. Present Principal: William John Catchpole (nephew of the founder), who is assisted in the business by three sons. Premises: Extensive, about thirty quarter plant. Business: Chiefly a tied trade, owning a considerable number of Public Houses, and in addition doing a large and increasing bottling trade. Connection: Eastern Counties. Telephone: No. 300 Ipswich. Telegraphic Address: " Catchpole, Ipswich." Bankers: Capital and Counties Bank, Ltd. Mr. Nathaniel Catchpole and Mr. William John Catchpole were both Aldermen of the Borough and each filled the office of Mayor.

CATHEDRAL DAIRY COMPANY (THE) (Loram Brothers, Proprietors). Chief Office: Eastgate, Exeter. Farms, Creamery, and Bacon-Curing Factory: Rosamondford, Aylesheare, near Exeter. Hours of Business: Usual. Established in 1850 by predecessor. Present Principals: Alfred Thomas Loram, J.P., and Thomas Edwin Loram. Claim to be the largest makers of Clotted Cream in the world. Connection: Extends from Land's End to John O'Groats. In winter trade with the Continent and Azores. Telephone: No. 95 Exeter. Telegraphic Address: " Cathedral Dairy, Exeter." Bankers: Union of London and Smiths Bank, Ltd.

CATLIN, A. E., & CO., Church and Cathedral Organ Builders, Mayfield Organ Works, 15A, Duncan Street, Edinburgh, and as D. O. F. Hume, 41, Caird Drive, Partiok Hill, Glasgow. Hours of Business: 8 a.m. to 6 p.m. Established in 1908 by A. E. Catlin. Present Principal: Arthur Edgar Catlin. One of the most up-to-date firms in Great Britain. Premises: Occupy two flats, each sixty feet by thirty feet. Staff: Fifteen. Specialities: Electro-pneumatic and Mechanical Actions, every description of Organ parts supplied to the Trade, Tuning and Voicing. Piano-player Makers and Repairers. Connection: United. Kingdom and Colonial. Bankers: Commercial Bank of Scotland, Ltd. Mr. Catlin is a Mason, member of the Philharmonic, and a Conservative in politics.

CAUSTON (SIR JOSEPH) & SONS, Ltd., Wholesale and Export Stationers and Printers, 9, Eastcheap, London, E.C. Incorporated in 1896. Directors: The Rt. Hon. Lord Southwark (Chairman), J. A. Causton (Managing Director), H. Hamilton Mills. Secretary: J. Balderston Anderson, C.A. Premises: Registered Offices as above. Branch Offices, 8, Portugal Street, Lincoln's Inn, W.C.; 8, New Court, Carey Street, W.C. Factories and Electric Printing Works, Clapham Road, S.W. Showcard Framing Works and Planing and Moulding Mills, Birkbeck Street, E. Specialities: Law and General Printing (Letterpress and Lithographic); Showcards; Commercial Stationery of every description. One of the largest businesses of its kind in the Kingdom. Connection: Home, Foreign, and Colonial. Telephone: (Head Office) No. 5100 Avenue. Telegraphic Address: " Joseph Causton, Bilgate, London."

CAWTHORN & HUTT (British Library), Librarians and Booksellers, 24, Cockspur Street, Charing Cross, London, S.W. Established in 1740 by Wright, in the Strand. The business is one of the oldest of its kind in the metropolis, and the Subscription Circulating Library is largely patronized.

CAXTON PUBLISHING COMPANY, Ltd., Publishers, Clun House, Surrey Street, London, W.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1900. Incorporated as a Limited Company in 1910. Governing Director: H. F. Le Bas. Skiff: Over 400. Branches: Fourteen. Speciality: Reference and Technical Books. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 4168, 4169 City. Telegraphic Address: " Argillous, Estrand, London."

CAYZER, IRVINE & CO., Ltd., Steamship Owners, 109, Hope Street, Glasgow; 10, Water Street, Liverpool; 4, Albert Square, Manchester; 115, Leadenhall Street, London, E.C. Hours of Business: 9.30 a.m. to 5 p.m. Established in 1877. Chairman: Sir Charles Cayzer, Bart. (the founder). Business: Managers of The Clan Line Steamers, Ltd., which, in 1878, inaugurated its fortnightly service from Glasgow and Liverpool to Bombay and Karachi. Since then weekly services have been added to South African and East African ports (1881), and fortnightly services to Colombo, Madras, and Calcutta (1882); also a joint service from New York to South African and East African ports direct (1893). Regular services have &so been added to Malabar Coast ports, via Bombay—also . to Chittagong, via Bombay or Calcutta. A Joint Service has also been established to Rod Sea and East African ports. The fleet comprises fifty-nine steamers (aggregating 266,220 tons), of which twenty-eight are turret-deck steamships. All the vessels of the Line bear a Scottish Clan name.

CENTRAL COAL CO. (THE), (The Central Coal, Coke and Cement Co.), Coal and Coke Merchants, &c., 92, Queen Street, Cardiff. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1858 by Thomas Brooks Gibbs. Purchased at various times the business of T. B. Gibbs & Son; H. Gibbs & Winder; J. A. Strawson; H. S. Jones & Co. Former Principals: H. V. Grigson and A. R. Pittard. Present Principal t Lionel Scott. Premises: Building is situated in ancient Crockherbtown. Agencies: London, Plymouth and Weston-super-Mare. Business: Coal and Coke Merchants, Factors and Exporters and Cement Importers. Connection: United Kingdom (chiefly) and Europe. Were Contractors to H.M. Government from 1870 to 1905. Telephone: No. 1571 Cardiff. Telegraphic Address: " Ignifer, Cardiff." Bankers: London and Provincial Bank, Ltd. (Cardiff).

CENTRAL MARINE ENGINE WORKS (THE), Marine and General Engineers, Boilermakers, Iron and Brass Founders, Coppersmiths, Makers of Forgings and Drop Forgings, Machinery Repairers, Pump and Steamship Auxiliary Makers, West Hartlepool. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 12.30 p.m. Established in 1883 by Sir William Gray (d.). Incorporated as a Limited Company with W. Gray & Co., Ltd. Managing Director: George H. Baines. General Manager: Maurice S. Gibb. Business: Marine Engineers, Boilermakers, Iron and Brass Founders, Coppersmiths; Makers of Forgings and Drop Forgings; Machinery Repairers, Pump and Steamship Auxiliary Makers. Specialise in Drop Forgings. Awards: Two Diplomes d'Honneur, Franco-British Exhibition, London, 1908. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office, etc.). Telephone: No. 248 West Hartlepool. Telegraphic Address: " Central, Westhartlepool." Code: A B C (5th Edition); and Engineering.

CENTRAL ZINC COMPANY, LIMITED, Zinc Distillers. Registered Office . Finsbury House, Blomfield Street, London, E.C. Works: Seaton Carew, Co. Durham. Hours of Business: Usual. Incorporated as a Limited Company in 1906. Directors: The Right Hon. the Earl of Kintore, G.C.M.G. (Chairman), F. L. Cox, F. L. Gibbs, F. A. Keating, E. W. Wallington, C.V.O., C.M.G. Premises: Extensive, well-equipped Works at Seaton Carew. Speciality: Distilling of Zinc. Telephones: No. 276 London Wall, London; No. 2 (National), Seaton Carew. Telegraphic Addresses: " Sulfurosus, London "; "Zinc, Seaton Carew." Codes: Bentley's Mining, Whitelaw's. Bankers: National Provincial Bank of England, Ltd. (London); National Provincial Bank of England, Ltd. (West Hartlepool).

CENTURY INSURANCE CO., Ltd., Head Office: Century House, 18, Charlotte Square, Edinburgh. Hours of Business: 9.30 a.m. to 5 p.m. Established in 1885. General Manager: Henry Brown. The Century Company claim to have originated the now popular system of Sickness Insurance for Professional and Business men. London Office: Century House, 27, Queen Victoria Street, E.C. Branches: Sixteen, in various parts of the country. Business: Life, Fire, Accident, Sickness, Indemnity, Guarantee, and Burglary Insurances effected. Connection: United Kingdom. Telephones: Nos. 6551 and 6552 Edinburgh; No. 1744 London Wall. Bankers: Bank of Scotland (Edinburgh and London). Mr. Henry Brown is Past President of the Edinburgh Insurance Society. Clubs: Scottish and National Liberal. Pastime: Golf.

CEREBOS LIMITED, Manufacturers of Table Salt, Bisto (for gravies), Pepper, &c. Head Office and Works: Cerebos Works, Greatham, County Durham. Branches and Depots: Tower Hill, London, E.C.; Bristol; Glasgow; Sydney; New York; Paris. Agencies all over the world. Established in 1894 by George Weddell, the present Managing Director. Incorporated as The Cerebos Salt Co., Ltd., in 1894, and reconstituted as Cerebos, Ltd., in 1903. Directors: Sir W. H. Stephenson (Chairman), A. Nicholls, J. R. Stewart, B. Tillier, George Weddell (Managing Director). Specialities: Table Salt, Bisto, Pepper, Health Saline, Baking Powder, &c. Connection: World-wide. Royal Warrants: Special appointments to the late King Edward, H.M. King George V. , H.M. the King of Spain. Telephones: No. 1675 Avenue (London); No. 6 Greatham. Telegraphic and Cable Address "Cerebos," London, West Hartlepool (for Head Office), New York, and Paris-Levallois.

CEYLON TEA & COFFEE CO., LIMITED (THE), Tea and Coffee Merchants, 27, Mincing Lane, London, E.C. Hours of Business: Usual. Incorporated as a Private Limited Company in 1885. Managing Director: J. C. P. Ayres. Speciality: Fine Ceylon Teas. Awards: Three Medals, Healtheries, 18S4, London; International Exhibition, 1885, Antwerp Colinderies, 1886 (commemorative), London. Telephone: No. 11790 (Central), London. Telegraphic Address: " Healtheries, London." Bankers: Parr's Bank, Ltd. (Bartholomew Lane, E.C.).

CHADWICK & CO., Ltd., Financiers and Promoters of Public Companies, 3 and 4, Lothbury, London, E.C. Hours of Business: 10 a.m. to 5 p.m. Established in 1883 in London by the late Walter F. Orriss, the offshoot of a very old Manchester firm. The present Private Limited Company was inccrporated in 1897. Directors: Sidney A. Bird (Managing Director), F. S. E. Drury, W. Gerald Orriss. Secretary: Edgar Fairweather. Business: Chiefly interested in the purchase and Conversion of Sound Industrial Concerns into Limited Companies. Telephone: No. 607 Bank (four lines). Telegraphic Address: " Chadwick, Stock, London." Cable Address: " Chadwick, London." Bankers: London Joint Stock Bank, Ltd. (Lothbury Office).

CHADWICK & SMITH, Ltd., Bleachers, Dyers, Printers and Finishers of Cotton Goods, Boarshaw Works, Middleton, Lanes., and 21, Dickinson Street, Manchester. Hours of Business: Usual. Incorporated as a Limited Company. Directors: T. Smithies and H. F. Turner. Specialities: Printing and Finishing of Tailors' Linings, &c. Connection: Home and Colonial trade (chiefly). Telephone: No. 61 Middleton.

CHAFFEY, E. R., & CO., Woolstaplers and Wool Merchants, Yeovil. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established by B. Chaffey & Co., Yeovil, and Richard Chaffey, Chard. Present Principal: E. Raymond Chaffey. Branches: At Chard and Taunton. Specialities: Dorset Horn Fleece and Lamb, Dorset Down Fleece and Lamb Down 1VIatchings; Cape Skin Wools. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 55 Yeovil. Telegraphic Address: " Chaffey, Yeovil." Code: A B C (5th Edition). Bankers Wilts and DorAet Banking Co., Ltd.

CHAIN BELT ENGINEERING CO., Colombo Street, Derby. Hours of Business: 9 a.m, to 6 p.m. Established in 1880 by Sir Francis Ley, Bart., J.P., the present principal. General Manager: W. H. Atherton, M.Sc., Associated with Ewart's Chain Manufacturing Co., and Ley's Malleable Castings Co., Ltd. Premises: Of the Associated Companies cover eighteen acres; equipped with modern appliances throughout. Staff: 1200. Specialities: Conveyors, Elevators, and Chains. Modern appliances for handling any material in bulk or package. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 139 Derby. Telegraphic Address: " Chainbelt, Derby." Codes: ABC• A1; Private. Bankers Union of London and Smiths Bank, Ltd. (Derby). Sir Francis Loy has been High Sheriff of Nottingham. Ho is a Justice of the Peace.

CHALIE, RICHARDS, HOLDSWORTH & CO., Wine, Spirit, Liqueur and Olive Oil Merchants, 59, St. James's Street, London, S.W. Hours of Business: 9.30 a.m. to 5.30 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1700 or earlier by John Chalie and James Chalie. Partnership Successions: (1) Chalie & Dolignon; (2) Chalie's & Dolignon; (3) John & Matthew Chalie; (4) Chalie & Richards; (5) Chalie, Richards & Co.; (6) Chalie, Richards, Holdsworth & Co. Present Principals: William Griffith Richards, Francis Lewis Holdsworth and Lionel Robert Temple Frere. One of the oldest firms in the trade. Premises: In the early 18th century business was carried on at 14, Mincing Lane, E.C.; removed in 1823 to 3, Wellington Street, Strand, and in 1896 to 4, Pall Mall East, S.W., thence in 1914 to present address. Cellars from 1823 to 1907 under Wellington Street; since 1907 in Soho, London. Specialities: Wines, Spirits, Liqueurs and Olive Oil. Connection: United Kingdom and Export. Royal Warrants: Held special appointment to their late Majesties, King George IV., King William IV., Queen Victoria, King Edward VII., and hold a warrant to H.M. King George V. Telephone: No. 4670 Regent, London. Telegraphic Address-: " Tolbooth, St. James, London." Bankers: Cocks, Biddulph & Co.

CHALLINOR, EDWARD, West African Shipper, 57, Hilton Street, Manchester. Hours of Business: 9 a.m. to 6 p.m. Established in 1895 at 102, Bradshawgate, Bolton, by Edward Challinor. Present Principal: Edward Challinor, who (with very little previous experience) has worked up a most successful West African trade, chiefly for native traders. Premises: Two extensive warerooms and offices. Staff: Seven. Business: West African Shipper, makes a speciality of issuing the largest illustrated catalogue yearly devoted almost entirely to West African Markets. Connection: • Over 2000 clients in the West African Markets, covering from Bathurst (Gambia) to Calabar (S. Nigeria), the rivers and up country. Telephone: No. 1885 Central, Manchester. Telegraphic and Cable Ad dress: " Volatile, Manchester." Bank ers: London City and Midland Bank, Ltd., and Bank of British West Africa. Mr. Edward Challinor is an Alderman of the Bolton Corporation. He is an ardent Motorist, and is interested in Working Mea's Clubs, political and otherwise.

CHALMERS, GUTHRIE & CO., Ltd., Merchants and Bankers, 9, Idol Lane, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1793 by Patrick Chalmers. One of the oldest established Merchant Banking firms in the City. Telephone: No. 8613 Central. Telegraphic Address: " Omphale, London."

CHAMBERLAIN & SONS (CARDIFF), Ltd., Importers of and Wholesale and Retail Dealers in Wines and Spirits, 1 and 4, Mill Lane, and at various hotels, Cardiff. Hours of Business: 9 a.m. to 6 p.m. Established in 1881 as retail branches; started the wholesale branch in 1907, by George Chamberlain. Joined by his sons in 1911. Present Principals: George Chamberlain (Chairman) and his sons. Business: Wholesale and Retail Wine and Spirit Merchants and Importers, Hotel Proprietors, and Beer Bottlers. Telephone: No. 1623 Cardiff. Tele graphic Address: " Chamberlain, Mill Lane, Cardiff." Bankers Lloyds Bank Limited (High Street). Mr. George Chamberlain (sen.) was for seven years President of the Cardiff and District Licensed Victuallers' Association (retired 1909); and was for many years one of the delegates for South Wales on the National Trade Defence Association.

CHAMBERLIN & HILL, Ltd., Iron founders, Chuckery Foundry, Walsall, and Phoenix Foundry, Lichfield. Hours of Business: 9 a.m. to 6 p.m. Established in 1888 by Jas. Wm. Chamberlin and Henry Hill. Purchased in 1903, and Incorporated as a Limited Company. Directors: J. W. Chamberlin (Chairman), H. K. Bather and A. B. Williams. Premises: Extend over three acres at Walsall, and one and a half acres at Lichfield. Specialities: Small Repetition Work, Fine Annealed Castings, Electrical and Specially Soft Work. Connection: United Kingdom, Foreign, Colonial. Tele phone: No. 100 Walsall. Telegraphic Address: " Chuckery, Walsall." Bankers: Metropolitan Bank of England and Wales, Ltd.

CHAMBERLIN, W. H., Manufacturer of Aprons, &c., Robin Hood Street, Nottingham. Hours of Business: 8 a.m. to 8 p.m. Established in 1894 by W. H. Chamberlin, the present principal. Staff: 100. Specialities: Aprons, Ladies' Neckwear and Frillings. Connection: United Kingdom and Colonial. Telephone: No. 3965 Nottingham. Telegraphic Address: " Muslins, Nottingham." Code: A B C (5th Edition). Bankers: United Counties and District Bank, Ltd.

CHAMBERLINS, LIMITED, Clothing Manufacturers, Wholesale and Retail Drapers, Furniture Manufacturers, &c., Market Place, Norwich. Hours of Business: 8.30 a.m. to 6.30 p.m.; Thursdays, 8.30 a.m. to 1 p.m. Established in 1815 by Henry Chamberlin. Partnership Successions: (1) Robert Chamberlin, J.P. (son); (2) Alexander Robert Chamberlin, J.P., George Moore Chamberlin, J.P. (grandsons). Incorporated as a Limited Company in 1903. Chairman: A. R. Chamberlin. Managing Director: G. M. Chamberlin. Premises: Wholesale Warehouses and Retail Shops occupying a commanding position in the Market Place. Very extensive Clothing Factory in Botolph Street, Norwich. Staff: Total, 800. Business: Wholesale and Retail Drapery, Manufacture of Clothing, Furniture, &c. Connection: Chiefly United Kingdom. Export trade with the Colonies in connection with the Clothing Factory. Telephone: No. 1042 Norwich (branches to all departments). Telegraphic Address: " Chamberlin, Norwich." Bankers: Barclay & Co., Ltd.

CHAMBERS & FARGUS, Ltd., Seed Crushers and Merchants, 200, Wincolmlee, Hull. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1854 by Henry W. Chambers (d.) and James Fargus. In 1882 H. W. Chambers retired. Business was continued by James Fargus as Chambers & Fargus. Incorporated as a Private Limited Company in 1905. Directors: Wm. Fargus (Governing Director), Edwin Fargus (Secretary), Frederick Fargus (Director). Premises: Extensive and well-equipped Mills, with all modern appliances. AngloEgyptian Oil Mill and Refinery in Lime Street; Oil Mill in Oxford Street; High Flags Oil Mill and Refinery, Wincolmlee; Warehouse and Wharf, Wincolmlee. Specialities: The celebrated " C. and F." Brands of Pure Linseed Cakes, Pure Cotton Cakes, Pure Soya Cakes, Feeding Oil Cakes, &c.; also Pure Linseed Oil, Soya Oil, and Refined Cotton Oil (Soap and Edible). Telephone: No. 309 (National), Hull. Telegraphic Address: " Fargus, Hull." Bankers: Union of London and Smiths Bank, Ltd. (Hull).

CHAMBERS & SONS, Ltd., Printers, Contractors to Bankers, Insurance Companies, &c., 56, Wilson Street, Finsbury, London, E.C. Hours of Business: 8 a.m. to 6 p.m. Established in 1788 by R. Lawrence; succeeded by Thos. Chambers in 1837; became Chambers & Sons in 1847. Incorporated as a Private Limited Company, Nov. 15th, 1899. Directors: William Chambers, George Chambers (Governing Director). One of the oldest firms in the trade, and claim to be the pioneers of Notepaper Wrappers. Make a speciality of Protective Cheque Printing. Inventors of Chambers & Sons' Protective Cheque Paper. General Commercial Printers; Account Book Manufacturers, &c. Connection: United Kingdom, Foreign, Colonial. Contractors to many of the leading Banking Houses, Insurance Companies, &c. Telephone: No. 1750 London Wall. Bankers: London Joint Stock Bank, Ltd.

CHAMBERS, W. & R., Ltd., Publishers, 339, High Street, Edinburgh, and 38, Soho Square, London, W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1832 by William and Robert Chambers. Partnership Successions: Robert Chambers (jun.), William Inglis, Andrew Findlater, LL.D., C. E. S. Chambers, Robert Mowat. Incorporated as a Company in 1890. Present Directors: C. E. S. Chambers (Chairman), George Morris (Managing Director), David Patrick, LL.D., Arthur Chambers (Directors), R. C. H. Morison (Secretary and Director). One of the founders, Robert Chambers, had frequent intercourse with Sir Walter Scott. The founding of " Chambers's Journal " and the launching of that great Work, " Chambers's Encyclopaedia," are perhaps the most noticeable features in the firm's history, and these are to this day their most important and popular publications. Among other of their outstanding Works are: Chambers's Cyclopmdia of English Literature; Biographical Dictionary; Concise Gazetteer of the World; English Dictionary; Twentieth Cen bury Dictionary; also Books for Young People, by Mrs. Molesworth, Mrs. L. T. Meade, Edna Lyall, G. A. Honty, G. Manville Fenn, Andrew Home, &c., and School Books. Premises: The firm's Composing, Electrotyping, Printing, Folding and Binding Works cover an extensive area, and they employ between 300 and 400 people. Connection: United Kingdom, Foreign, Colonial. There are Golf and Bowling Clubs connected with the establishment. Telegraphic Addresses " Chambers, Edinburgh "; "Journal, Ox, London." Telephones: No. 900 Edinburgh; No. 669 Gerrard, London. Bankers: Bank of Scotland (Edinburgh); Clydesdale Bank, Ltd.; London County and Westminster Bank, Ltd.; Lloyds Bank Limited. William Chambers was twice elected Lord Provost of Edinburgh, and was presented, along with his brother Robert, with the freedom of the $urgh of Peebles. Mr. C. E. S. Chambers was presented with the freedom of the Burgh of Peebles in 1906.

CHANCE BROTHERS & CO., Ltd., Manufacturers of Window Glass, Optical Glass, Vitreous Tiles and Mosaics, and Lighthouses, Glass Works, near Birmingham; Lighthouse Works, Birmingham; Glass Works, Glasgow. Hours of Business: Usual. Incorporated as a Limited Company. Specialities: Window Glass, Optical Glass, Rolled Glass, Vitreous Tiles and Mosaics, Lighthouses and Searchlights. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 121 Oldbury (two lines). Telegraphic and Cable Address: " Chance, Smethwick."

CHANCERY LANE SAFE DEPOSIT & OFFICES CO., Ltd., 63 and 64, Chancery Lane, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1885. Incorporated as a Limited Company, May 11th, 1894. Staff: Between thirty and thirty-five. Telephones: (Safe Deposit), No. 42 Holborn; (Manager's Office), No. 38 Holborn. Telegraphic Address: " Strongrooms, London."

CHANDLER BROS. & CO., Bond and Share Brokers; Members New York, Philadelphia and other American Stock Exchanges, 5, Coptha]1 Court, London, E.C. Principal and Head Offices: 1338, Chestnut Street, Philadelphia; and 111, Broadway, New York. Hours of Business: 10 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1891 at Philadelphia. Present Principals: Fred T. Chandler, Earl Mendenhall, A. J. Leonard. Telephones: Nos. 3970 and 3971 London Wall. Telegraphic and Cable Address: . " Chanbromac, London." Codes: Hartfield's Wall Street, Lieber's, and Chandler Bros. & Co.'s. Mr. F. T. Chandler, late President of the Philadelphia Stock Exchange. John Blair MacAfee, Manager of Foreign Business.

CHANDLER & CO., INC., Bankers and Dealers in Investment Securities, 5, Copthall Court, London, E.C. Head Of: 1338, Chestnut Street, Philadelphia; and 111, Broadway, New York. Hours of Business: 10 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established: 1914. P. M. Chandler, President. John Blair MacAfee, Resident Foreign Manager. Telephones: Nos. 3970 and 3971 London Wall. Telegraphic and Cable Address: " Chanbromac, London." Codes: Hartfield's Wall Street and Lieber's.

CHAPLIN & CO., Carriers, Railway Agents, Government and Furniture Removal Contractors, and Warehousemen. Chief Offices: 65, Gresham Street, and 75, Aldermanbury, London, E.C. HOW'S of Business: 9.30 a.m. to 5.30 p.m. Established many years ago by W. J. Chaplin, a well-known coach proprietor, sometime M.P. for Salisbury, and Chairman of the London and South Western Railway Company. The business, as at present constituted, is the outcome of the merging of the old coaching business into the railway system, and is carried on upon the site of one of the noted City coaching inns, " The Swan with Two Necks," in Gresham Street. Partnership Successions: (1) William A. Chaplin, son of the founder; (2) William Eustace Chaplin, the present proprietor, son of William A. Chaplin. Branches: Amesbury, Barnstaple, Bodmin, Bordon,. Bulford, Devonport, Exeter, Gosport, Guildford, Launceston, Ludgershall, Plymouth, Portsmouth, Reading, Salisbury, Sherborne, Southampton, Southsea, Tavistock, Tidworth, Winchester, Wokingham, Yeovil, and (in the Isle of Wight) at Ryde, St. Helens, Sandown, Sea View, Shanklin, Ventnor, Wroxall. Telephone: No. 1771 London Wall. Telegraphic Address: " Chaplin, Swan, Cent, London." Bankers: National Provincial Bank of England, Ltd.

CHAPLIN, MILNE, GRENFELL & CO., Ltd., Merchants, 6, Princes Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1864 as L. P. Morton, Burns & Co. In 1869 title changed to Morton, Rose & Co.; in 1898 to Morton, Chaplin & Co. Incorporated as a Limited Company in 1899. Directors: Ernest Chaplin, George Grinnell-Milne, Robert Windsor Skipwith, Arthur Morton Grenfell, Eric Chaplin, Douglas Grinnell-Milne— the three firstnamed being Managing Directors. Secretary: Thos. Merrylees. Capital: £350,000 fully paid. Business: Merchants. Telephones: Nos. 2973 and 2974 London Wall. Telegraphic Address: " Pascoe, London." Bankers: London County and Westminster Bank, Ltd.; Glyn, Mills, Currie & Co.; Bank of England.

CHAPLIN, W. H., & CO., Ltd., Importers and Exporters of Wines, Spirits, and Liqueurs, Bonders of Whisky, Brokers, Bottlers, and Valuers to the Trade. Offices: 48, Mark Lane, E.C., and Warehouses, Tower Hill, E.C., and Villiers Street, W.C., London. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1867 by W. H. Chaplin. Incorporated August 10th, 1898. Directors: W. H. Chaplin (Chairman and Managing Director), H. C. Hawkins, W. G. Masters, Percy F. Chaplin, W. S. Godfrey, W. Collier. Staff: Clerks and travellers (eighty), cellarmen (eighty-five). Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6655 Avenue. Telegraphic Address: " Winechap, London." Codes: A B C and Lieber.

CHAPMAN (ALFRED) & CO., Ltd., Wall Paper Factors, 11, Rathbone Place, Oxford Street, London, W. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1877 by Alfred Chapman. Incorporated as a private Limited Company in 1907. Authorized Capital, £20,000. Directors: C. T. Steer, W. E. C. Taylor and A. A. E. Trevallion. Secretary: S. G. Quilter. Speciality: The Rathbone Wall Papers: Patent: Handle for Wall Paper Pattern Book (Alfred Chapman). Telephone: No. 1909 Gerrard, London. Telegraphic Address: " Alfred Chapman, Ox, London." Mr. Alfred Chapman was the first President of the Wall Paper Merchants' Association.

CHAPMAN BROTHERS, Picture Framers, Picture Restorers, Carvers and Gilders, 241 and 245A, King's Road, Chelsea, London, S.W. Hours of Business: 8.30 a.m. to 7 p.m. Established in 1872 by John Chapman and George Chapman at 251, King's Road, S.W. Present Principal: George Chapman, trading as above. Premises: Factory and Studio, 245A, King's Road, Chelsea; Warehouse, 11, Church Street, Chelsea. Specialities: High-class Picture Framing, Cleaning and Restoration of Pictures, Carving and Gilding, Packing and Conveyancing Works of Art. Connection: All parts of the world. Telephone: No. 823 Western. Telegraphic Address: " Framable, Chel, London."

CHAPMAN & HALL, Ltd., Publishers, 11, Henrietta Street, Covent Garden, London, W.C. Hours of Business: 9 a.m. to 6 p.m. from September to May, 9 a.m. to 5.30 p.m. from May to September. Established about 1830 by the partners whose names are still commemorated in the style of the firm. Incorporated as a Company in 1881. Present Directors: W. L. Courtney (Chairman), John H. Armstrong, Roland Truslove, and Arthur Waugh (Managing Director). George Etheridge, Secretary. The firm have the distinction of being the original publishers of the works of Charles Dickens and Thomas Carlyle. They are the proprietors of the " Fortnightly Review," issue " The Dickensian," and are sole English Agents for the publications of Messrs. Wiley & Co., of New York. Make a speciality of Technical Art Books, and are General Publishers also. Telephone: No. 2711 Gerrard. Telegraphic Address: "Pickwick, London."

CHAPMAN, R., & SON, Shipowners, 17, Sanclhill, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 5 p.m. Established by Ralph Chapman. Present Principals Ralph Chapman and Francis William Chapman. Business: Shipowners and Brokers. Telephones: Nos. 313 and 314 City, Newcastle. Telegraphic and Cable Address: " Chapman, Newcastle-on-Tyne." Codes: Scotts, 1896 and 1906 Editions, Standard and Watkins. Bankers: Barclay & Co., Ltd. (Quayside).

CHAPMAN (SPENCER) & MESSEL, Ltd., with which is amalgamated William Pearce & Sons, Ltd., Chemical Manufacturers, 36, Mark Lane, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1874. Incorporated as a Limited Company. Directors: Spencer Chapman (Chairman), Dr. Rudolph Messel, F.R.S., &c. (Managing Director), D. H. T. Peploe, J.P., D.L., W. Pearce, M.P., J.P., J. Pearce, J.P., Fitzroy Chapman, R. A. Wallace. Are the largest Acid Manufacturers in the South of England. Premises: Large Works at Silvertown, Victoria Docks, E., and Bow Common, E., covering twelve acres of ground. Specialities: Have devised and worked since 1875 the first practical process for the manufacture of Ordinary and Anhydrous Sulphuric Acid by the Catalytic Process. Their name is known gil-tester the world. The trade-mark carries with it the guarantee of excellence. Connection: World-wide. Contractors to H.M. Government (Admiralty, India Office); also to Colonial Governments, the French Government, &c. Telephones: No. 1588 Avenue (three lines), for Head Office; No. 221 Eastern, for Bow Works; No. 1650 East, for Silvertown Works. Telegraphic Addresses: "Hydrochloric, Fen, London "; " Pearce, Bow Common." Cable: Private Code. Codes: A B C (5th Edition); Lieber's. Dr. Rudolph Messel is a Fellow of the Royal Society, and President and Foreign Secretary of the Society of Chemical Industry; Mr. D. H. T. Peploe is a Justice of the Peace and a Deputy-Lieutenant; Mr. W. Pearce is a Member of Parliament, a Justice of the Peace, and an ex-County Councillor; Mr. J. Pearce is a Justice of the Peace. Clubs: (Mr. Spencer Chapman) Royal Yacht Squadron, St. James's, &c.; (Dr. Messel) Devonshire; (Mr. D. H. T. Peploe) Carlton; (Mr. W. Pearce) Reform; (Mr. J. Pearce) Thatched House; (Mr. Fitzroy Chapman) White's.

CHAPPELL & CO., Ltd., Music Publishers and Pianoforte Manufacturers, 50, New Bond Street, London, W. Hours of Business: 9.30 a.m. to 7 p.m. Established in 1811. Incorporated as a Limited Company December 7th, 1896. Directors: T. S. Chappell (Chairman), William Boosey (Managing Director), H. J. Chinnery, E. Goodman, and A. Pollock. Business: The Publication of all kinds of Music and the Manufacture of Pianos. Are Sole Lessees of the Queen's Hall, Langham Place, W. Branch houses at New York, Toronto and Melbourne. Connection: United Kingdom, the Colonies, and Foreign Countries. Telephone: No. 3940 Mayfair (four lines). Telegraphic and Cable Address: " Symphony, London."

CHARRINGTON & CO., Ltd., Brewers, Anchor Brewery, Mile End Road, London, E., and Burton-on-Trent. Hours of Business: Usual. Established in 1757. Incorporated as a Limited Company in 1897. Directors: London Board— Colonel Francis Charrington, C.M.G. (Chairman), Arthur F. Charrington, D. F. Charrington, E. C. Charrington, and F. W. Mason. Burton Board— Hugh S. Charrington and Henry Charrington. One of the oldest Breweries in the Kingdom. Connection: United Kingdom. Telephones: London, East, Nos. 1860-1-2. Telegraphic Address: " Charrington's Brewery, London." Bankers: Martin's Bank, Ltd. (Head Office, Lombard Street, E.C.).

CHARRINGTON, SELLS, DALE & CO., Coal and Coke Merchants and Briquette Manufacturers. Chief Railway Coal Office: 335 and 337, Gray's Inn Road, London, W.C.; Chief Seaborne Coal Office: The Wharf, 2, Broad Street, Ratcliff, E.; City Office: 2, Coal Exchange, E.C.; and elsewhere. Hours of • Business: 9 a.m. to 6 p.m. Established 1731. Originally three firms, viz., Wright, Dale & Co., founded 1731; Jones, Sells & Co., founded about 1742; and Charrington & Co., founded 1790. The first two of these amalgamated in 1856, being joined three years later (1859) by the other firm. Present Partners: Edward Perronet Sells, John Charring ton, Hylton Burleigh Dale, Edward Perronet Sells, jun., John Charrington, jun. Branches: King's Cross, St. Pancras, Hornsey, Wood Green, New Barnet, High Barnet, Hadley Wood, Shadwell, Bow, Old Ford, Leytonstone, Leyton, Upton Park, Brockley, Tulse Hill, West Norwood, Croydon, Wadden, Purley, Norbury, Streatham, Streatham Hill, Brixton, Balham, Clapham Junction, Wandsworth, Norbiton, Raynes Park, Richmond, Kew Bridge, Kensing ton, Acton, Finchley Road, Golder's Green, Gospel Oak, and elsewhere. Business: Merchants of Coal, Coke, and Briquettes of every description, including House Coal, Anthracite, Welsh Steam Coal, and the various Manufacturing Fuels, by Van, Truck, or Barge in London and the Country. Telephones: (Gray's Inn Road) North 2610; (Ratcliff) East 1383. Telegraphic Address: (Gray's Inn Road) " Charringtons, King's Cross." Bankers: London County and West minster Bank, Ltd., King's Cross; Glyn & Co.; Barclay & Co., Ltd., and others. Public Offices: Mr. John Charrington was for fifteen years Hon. Sec. of the Coal Merchants Society and is now Hon. Treasurer, ar d is a Justice of the Peace for Hertfordshire. Mr. Edward Perronet Sells is a Trustee of the Coal Trade Benevolent Association.

CHARTERED BANK OF INDIA, AUSTRALIA AND CHINA. Head Office: 38, Bishopsgate, London, E.C. Hours of Business: Usual. Incorporated by Royal Charter. Directors: Sir Montagu Cornish Turner (Chairman), Sir Henry S. Cunningham, K.C.I.E., Thomas Cuthbertson, Sir Alfred Dent, K.C.M.G., William Henry N. Goschen, Rt. Hon. Lord George Hamilton, G.C.S.I., William Foot Mitchell, Lewis Alexander Wallace. Managers: T. H. Whitehead, T. Fraser. Sub-Manager: W. E. Preston. Paid-up Capital, £1,200,000. Reserve Fund; £1,650,000. Branches and • Agencies Amritsar, Bangkok, Batavia, Bombay, Calcutta, Canton, Cebu, Colombo, Delhi, Foochow, Hamburg, Hankow, Hong Kong, Iloilo, Ipoh, Karachi, Kiang, Kobe, Kuala Lumpur, Madras, Malacca, Manila, Medan, New York, Penang, Puket, Rangoon, Saigon, Seremban, Shanghai, Singapore, Sourabaya, Taiping (F.M.S.), Tientsin, Yokohama. Business: All the usual Banking transactions.

CHATTO & WINDUS, Publishers, 111, St. Martin's Lane, London, W.C. Hours of Business: 9.30 a.m. to 5.30 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established by John Camden Hotten at 151B, Piccadilly, in 1853. Present Partners: Percy Spalding (1876), Andrew Chatto, (1892), and C. F. M. Tozer. The Publishing business is very comprehensive, a special feature being illustrated volumes dealing with the Arts and Topographical subjects, and Books for tho Young. The firm's catalogue also includes Works on History, Science, Travel, Poetry, Fiction, and Humour; and among the leading authors in theso several departments should be mentioned Swinburne, Stevenson, Macaulay, Lewis Carroll, E. V. Lucas, F. J. Furnivall, Sidney Lee, L. W. King, Justin McCarthy, Ellard Gore, Proctor, Flammarion, George MacDonald, Charles Reade, Mark Twain, Bret Harte, Robert Buchanan, Wilkie Collins, Hall Caine, Mrs. F. E. Penny, and many other leading writers. Connection: United Kingdom, India, and the Colonies. The firm have agents in the United States, and also maintain relations with the chief cities of the Continent. Telephone: No. 3524 Central. Telegraphic Address: " Bookstore, London." Bankers: London City and Midland Bank, Ltd. (Old Bond Street and Cambridge Circus branches).

CHATWOOD SAFE COMPANY, Ltd. (THE), 56, Gracechurch Street, London, E.C. Works: Bolton, Lancashire. One of the best-known makers of Fireproof and Burglar-proof Safes. Branches: Manchester, 11, Bank Street; Leeds, 4, Basinghall Street; Glasgow, 129, Trongate. Specialities: Safes, Strong Rooms for Banks, &c., Strong Room Doors and Fittings, Locks, Cash and Deed Boxes. Have introduced many improvements and special features into the manufacture of the above. Telephone: No. 1228 Avenue. Telegraphic Address: " Chatwood, London."

CHEESBROUGH, FREDERICK, J.P., Consulting Engineer and Chartered Patent Agent, Lloyd's Bank Buildings (Docks), Canute Road, Southampton. Hours of Business: 10 a.m. to 4 p.m. Established in 1868 in Liverpool, and in 1898 Southampton, by F. J. P. Cheesbrough, the present principal. Partnership in Liverpool, Cheesbrough and Royston. The Founder had engineering experience with Laird Brothers (now Cammell Laird), Engineers, Birkenhead, from 1857 to 1864. Subsequently at works of Henderson, Coulborn, Renfrew, Clyde, Liverpool, 1868. Business: Consulting Engineer and Expert on Patents. Connection: Engineering and Patent Agents, correspondents in every capital in the world. Bankers: Lloyds Bank Limited (Southampton). Club: Royal Southern Yacht (Southampton).

CHEESMAN, BRAID & CO., Ltd., Fancy Leather Manufacturers, Office and Warehouse, 11, Paternoster Square, E.C., Factory, 53, Bermondsey Street, London, S.E. Hours of Business: Warehouse, 9 a.m. to 6 p.m.; Factory, 6 a.m. to 7 p.m. Established about 1820 by George Cheesman. Revived by Ernest Richard Cheesman (son), and Godfrey W. R. N. Cheesman (grandson of the founder). Amalgamated with Braid & Co., Ltd. Incorporated as a Limited Company in 1911. Directors: Godfrey R. Cheesman (Managing Director), James D. G. Braid and G. G. Cleather. Premises: Up-todate Factory, equipped with the latest machinery for all purposes. Staff: Forty to fifty. Specialities: Dressing and Embossing for the trade, straight grained paste, and other skins. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 5674 Central (Office and Warehouse); No. 11687 Central (Factory), London. Mr. Godfrey R. Cheesman is Chairman of the Fancy Leather Section of the London Chamber of Commerce.

CHEETHAM, GEO., & SONS, Ltd., Cotton Spinners and Manufacturers, Bankwood Mills, Stalybridge. Warehouse: 4, York Street, Manchester. Hours of Business: Manchester Office, 9 a.m. to 5 p.m.; Saturdays, close at 1 p.m. Established early in the nineteenth century. Carried on as George Cheetham & Sons from 1802 to 1911. Incorporated as a private Limited Company in 1911. Directors: Rt. Hon. J. F. Cheetham (Chairman), Joseph Oliver, James H. Hyde and Daniel Thackeray. One of the oldest firms in the Cotton trade. Premises: Works contain 60,000 Spindles and 1240 Looms. Specialities: Cloths for Printing and Bleaching. Telephone: No. 5178 City, Manchester. Bankers: Manchester and Liverpool District Banking Co. The Rt. Hon. J. F. Cheetham, P.C., has been member of Parliament for Stalybridge.

CHELA CO., Ltd., successors to Lamont, Corliss & Co., Agents for Manufacturers, 11, Queen Victoria Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1.30 p.m. Incorporated as a Limited Company in 1912. Chairman: C. H. Meares. Secretary: It. Hoyle. Business: Accept sole agencies for foreign manufacturers in the United Kingdom. Connection: United Kingdom, United States. Telephone: No. 645 'Bank, London. Telegraphic Address: " Chola, London." Codes: A B C (5th Edition), Lieber's, Western Union.

CHELTINE FOODS & CHOCOLATE CO., Cheltine Works, Chester Walk, Cheltenham. Hours of Business: 8 a.m. to 7 p.m. Established in. 1899 by the Worth's Food Syndicate, Ltd. Present Principal: T. E. Whitaker. Staff: Twenty-two. Specialities: Diabetic Foods and Infants' Foods. Award: Silver Medal, Cape Town Exhibition, 1904, 1905. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 221, Cheltenham. Telegraphic Address: " Cheltine, Cheltenham." Bankers: United Counties Bank, Ltd. Pastime: (Mr. T. E. Whitaker), Hunting, Shooting, Cr:cketing.

CHESEBROUGH MANUFACTURING COMPANY, Sole Proprietors and Makers of " Vaseline " Preparations, 42, Holborn Viaduct, London. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about 1876 by R. A. Chesebrough. General Manager in London: Charles F. Emery. Premises: Large Shop and Warehouses on Holborn Viaduct. Branches: New York, two large and handsome buildings; Factories at Perth Amboy, and at Paris, Berlin, Montreal. Trade Mark: " Vaseline." Awards: Grand Medal, United States Philadelphia Exposition, 1876; Grand Medal of Progress, American Institute, 1880; Highest Award, London Medical Congress, 1881; Gold Medal, Atlanta Exposition, 1881; Silver Medal, London Health Exposition, 1884; Gold Medal, Paris Exposition, 1889; Highest Award, Chicago Exposition, 1893; Gold Medal, Health, .Beauty, and Toilet Exhibition, London, 1906; Silver Medal, Cruft's Dog Show, 1911. Connection: Universal. Telephone: No. 278 Central, London. Telegraphic Address: " Vaseline, London." Bankers: Robarts, Lubbock & Co. o 2

CHESTERS RENFREW ENGINEERING CO., Ltd., Manufacturers of Mining Machinery Steam Engines, Boilers, &c., Renfrew, N.B. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 12.15 p.m. Incorporated as a Limited Company. Directors: Edgar Henriques (Chairman), Louis Rivett, Thomas Settle. Premises: Extensive, covering twenty-two acres. Branches: 6, Broad Street Place. Regis tered Office: 4, St. Mary Axe, Londoi, E.C. Business: Manufacture of Mining Machinery, including Stamp Mills, Rock Breakers, Concentrating Plants, Hoisting Engines, Corliss Engines, Air Compressors. Telephones: No. 2164 London Wall, London; No. 16 Renfrew. Telegraphic Addresses: " Castra, Renfrew "; " Ches frew, London." Codes: A B C (4th and 5th Editions), Bedford McNeil, Moreing and Neal, Leiber's. Bankers: Man chester and Liverpool District Bank, Ltd., and Union Bank of Scotland, Ltd.

CHESWRIGHT & NICHOLLS, Ltd., Tea Lead, Tin and Composition Foil Rollers and Collapsible Tube Manufacturers, Norway Wharf, Commercial Road, Lime house, London, E. Hours of Business: 9 a.m. to 7 p.m. Incorporated as a Limited Company in 1904. Secretary: Frederick I. Faircloth. Premises: Very extensive, fully equipped with modern machinery. Staff: 200. Branch: Factory, Invicta Wharf, Bow Common, London, E. Specialities: Foils for Tobacco trade and Confectioners, Collapsible Tubes for Chemists, &c. Tea Lead and Silver Brand Metal for lining Tea Chests. Telephone: No. 378 Eastern, London. Telegraphic and Cable Address: " Silveroll, Step, London." Codes: A B C (4th and 5th Editions) and Private. Bankers: London and South Western Bank, Ltd.

CHILD & CO., Bankers, 1, Fleet Street, London, E.C. Hours of Business: 9 a.m. to 4 p.m. The oldest Banking House in London. The history of the business dates from the sixteenth century, when it originated with a firm of goldsmiths of the name of Wheeler; continued by Blanchard & Child, Francis Child having married the heiress of the Wheelers. Blanchard & Child, in common with some other goldsmiths of the period (circa 1660), kept " running cashes " for their customers, and with them began the banking business of the house. Blanchard & Child were bankers for many eminent personages, including Lord-Keeper Guildford, temp. Charles II. The sign of the house still is the " Marygold," and the original sign is preserved at No. 1, Fleet Street. The historic " Devil Tavern," where the Apollo Club met under the presidency of Ben Jonson, was purchased in 1788 by the firm, who erected houses on the site called Child's Place (vide" Old and New London," Vol. I.). Present Principals: The representatives of the Right Hon. Sarah Sophia Child, Countess of Jersey, deceased (the Earl of Jersey and John Hall, representatives, and partners in respect thereof), John Hall, George Hutchinson Shepherd, Alfred John Howard, Frederick William Fane, and George Herbert Taylor. Business: Private Banking. Telephone: No. 211 Holborn. Telegraphic Address: " Childs, F.eet, London." Clearing Bankers: Bank of England.

CHILDS & NAYLOR, Custom House Agents, &e.— See HARRISON, ALFRED H.

CHILWORTH GUNPOWDER CO., Ltd. (THE), Bank Building, St. James's Street, London, S.W. Hours of Business: 10 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1885. Directors: Sir Trevor Dawson, R.N. (Chairman), E. Kraftmeier (Managing Director), Albert Vickers, Capt. T. G. Tulloch (late R.A.), J. M. Falkne 7. Originally estab-lished in 1570 by Evelyn, father of the celebrated Diarist. Specialities: Black and Smokeless Powders, Cordite, &c., for Military and Sporting purposes. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (War Department and Admiralty). Telephone: No. 6574 (two lines) Gerrard. Telegraphic Address: " Westfield, St. James, London." Code: A B C (4th and 5th Editions). Bankers: Glyn, Mills, Currie & Co.

CHISWICK PRESS.—See WHITTINGHAM (CHARLES) & CO.

CHITTY (ARTHUR) & CO., Purchasing Agents for Importers in all parts of the world, 8, Leadenhall Street, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1907 by Arthur Chitty, the present principal, who was manager in London for about twenty years to Messrs. Virgoe, Son & Chapman, of Melbourne and Sydney. Premises: Ground floor offices. Staff: Six. Business: Expert buying of all kinds of Merchandise. Goods bought direct from manufacturers at lowest prices. Correspondence in any language. Connection: Represent Merchants and Importers in almost every country of the world. Telephone: No. 4661 City, London. Telegraphic Address: " Acheteur, London." Codes: A B C (5th Edition), A 1, Lieber's. Bankers: London Bank of Australia, Ltd.

CHIVERS, F., & CO., Ltd., Manufacturers of Carpet and Cloth Soaps, Motor Soap, Plate Powder, Floor Polish and Furniture Polish, Albany Works, Bath. Hours of Business: 8 a.m. to 6 p.m. Established in 1880 by Frederick Chivers (d.). Incorporated as a private Limited Company in 1912. Directors: Mrs. H. M. Chivers and Herbert Chivers (Managing Director). Secretary: F. W. Rowley Deverell. Have the Honour of being patronized by Royalty. Premises: Factory erected in 1909, equipped with all modern appliances, situated facing the G.W.R. Main Line at Twerton-on-Avon. Agencies: London, E. Lazenby & Son, Ltd., and W. B. Fordham & Sons, Ltd. Specialities: The well-known Chivers' Carpet Soap, for removing ink, grease, and all dirt from Carpets and Woollen fabrics; Chivers' Cloth Soap, removes ink, grease, &c., from wearing apparel; Chivers' Plate Powder, claims that it contains no mercury or injurious ingredients; and Chivers' Motor Soap, for removing Oil, &c., from the hands; Chivers' Furniture Polish, and Chivers' Floor Polish. Connection: United King dom, Foreign and Colonial. Telephone: No. 20 Weston, Bath. Telegraphic Ad dress: " Detergent, Bath." Bankers: Parr.'s Bank, Ltd. Mr. Herbert Chivers is a member of the Bath Board of Guardians.

CHIVERS & SONS, Ltd., Jam Manufacturers, Histon, Cambridge. Established in 1873 under the style of Stephen Chivers & Sons. Incorporated as a Private Limited Company. Directors: John Chivers (Chairman and Managing Director) and Stephen Chivers. Specialities: The manufacture of Jams, Jellies, Marmalade, and Lemonade; also the packing of English Fruits in bottles and tins. Have extensive fruit farms at Histon, Impington, Haslingfield, Aldreth, Haddenham, Dry Drayton, and Lakenheath. Connection: United King dom, Foreign, Colonial. Telephones: No. 123 Cambridge; No. 3504 London Wall (London). Telegraphic Addresses: "Chivers, Cambridge "; " Farmhouse, London."

CHORLTON BROS., Ltd., Wholesale Clothing and Mantle Manufacturers. Registered Offices: 49, 51 and 53, Piccadilly, Manchester. Hours of Business: 8 a.m. to 6 p.m. Established in 1879 by J. C. Chorlton and J. H. Chorlton. Incorporated as a Limited Company in 1894. Directors: J. C. Chorlton (Chairman), W. B. Chorlton, R. V. Chorlton (Managing Directors). Premises: No. 49, Piccadilly, was formerly the Warehouse of the well known Home Trade House of J. P. Westhead & Co. The building has been considerably enlarged and extended and is the property of the present Company. Also own Factories at St. George's Works, Manchester, Imperial Works, Nantwich, Standard Works, Leeds, Bridge Mill, Hebden Bridge. Equipped with modern appliances. Staff: 1500. Branches: Nottingham, Parkinson Street; Burnley, Hammerton Street; Blackburn, Ainsworth Street; Wrexham, The Old Town Hall; Carlisle, Old Post Office Place; Exeter, Goldsmith St. eot. Specialities: Clothing of all kinds and Mantles. Connection: United Kingdom, Colonial. Telephone: No. 1727 Central, Manchester. Telegraphic and Cable Address: " Scye, Manchester." Bankers: Manchester and County Bank, Ltd.

CHORLTON & KNOWLES, Printers, Lithographers, Special Account Book Makers and Manufacturing Stationers, Mayfield Press, Boardman Street; Warehouse, 17, Mosley Street, Manchester. Hours of Business: Fifty hours per week. Established in 1845 by Charles Chorlton (d.). Continued in 1880 by Chorlton (son, retired 1912) and Knowles. Present Principal: Stuart Knowles. Premises: Warehouse in Mosley Street was part of the private residence of the Grant Brothers, the Cheeryble Brothers of Nicholas Nickleby. Mayfield Press Buildings were built specially to suit the requirements of the business. Consisting of four storeys, covering 600 square yards, the property of the firm. Staff: About ninety. Specialities: Catalogue Printing and Special Account Book Making, Counting House Stationery, " Mayfield " Loose Leaf Account Books, with an aluminium back, giving strength with a minimum of weight; also Catalogues for all trades, &c. Awards: Silver Medal and Diploma, Arts and Craft Exhibitions, Manchester, 1891; Medal and Diploma, Printing Exhibition, London, 1904, Gold Medal and Diploma, Manchester Industrial Exhibition, 1910, for loose Leaf Ledgers and Catalogue Printing. Connection: Home and Shipping. Telephones: Nos. 3212 and 3232 Central, Manchester.

CHRISTCHURCH MEAT CO., Ltd. (THE), Importers of Frozen Meat, Wool, Tallow, Premierjus and Meat Extract, Pelts, Casings and Preserved Meats. Head Office: Hereford Street, Christchurch, New Zealand. London Office: 64, West Smithfield, E.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1889. Incorporated as a Limited Company. Directors: H. A. Knight (Chairman), Thomas Teschemaker, Hon. Henry F. Wigram, John Roberts, C.M.G., H. J. Beswick. General Manager: William Murray. One of the first companies to import Frozen Meat into England. Premises: Very extensive Factories at Islington and Timaru (Canterbury), Picton (Marlborough), Burnside and Oamaru, Otago, New Zealand. Staff: Eighty; employees, 1500. Specialities: Frozen Meat, Wool, Tallow, Premierjus, Meat Extract, Pelts, Casings, and Preserved Meats. Import one and a half million carcases of Mutton and Lamb annually. Awards: Grand Prizes, Gold Medals, &c:, at practically all the leading exhibitions, for Frozen Meat, Slipe Wool, Preserved Meats, Tallow, Oils, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 6477 and 6478 Holborn, London. Telegraphic and Cable Address: " Hoarfrost, London." Codes: A 1, Commercial, A B C (5th Edition ), Western Union. Bankers: Bank of New Zealand.

" CHRISTIAN WORLD " (THE), Newspaper. —See CLARKE (JAMES) & CO.

CHRISTIE, MANSON & WOODS, Auctioneers, 8, King Street, St. James's Square, London, S.W. Hours of Business: Usually, 10 a.m. to 6 p.m.; in the Vacation, 10 a.m. to 4 p.m. Established about 1766 by James Christie (the first), whose Auction Room was originally situated on the south side of Pall Mall, next to Schomberg House. (Present Address since 1823.) Partnership SuccessionR (1) Christie & Ansell, 1784-1797; (2) James Christie (the second), who was a Greek scholar as well as an eminent connoisseur in art and antiquities (d. 1831); (3) Christie & Manson, 1831-1859 (George Henry Christie, d. 1887); (4) Christie, Manson & Woods, since 1859 (James H. B. Christie, Thomas H. Woods, Edward Manson). In 1889 James H. B. Christie retired. Present Partners: Lancelot Hannon, Walter Agnew, William Burn Anderson. Business: Sales by Auction of Fine Art Property. The firm's Auction Rooms have long been world-famous in this connection, and have been the scene of Sales of many noted Collections of Pictures and Works of Art during the last and the present century. Telephone: No. 5532 Gerrard.

CHRISTY & CO., Ltd., Hat Manufacturers, 35, Gracechurch Street, London, E.C. Established in 1775 by Miller Christy. Is one of the oldest of the representative Hat Manufacturing houses of London. The partnership successions have been in the Christy family throughout, and lineal descendants of the founder take an active interest in the business at the present time. Incorporated as a Limited Company in 1887. Premises: Registered Offices and Warehouse, 35, Gracechurch Street, London, E.C. Very extensive Factories at Stockport, and at Bermondsey, London, S.E., equipped for Hat Manufacture upon an exceptionally large scale. Over 2,000 workpeople are employed. Specialities: Headgear of every description, including Silk, Felt, and Straw Hats; Caps of all kinds, shapes, and materials; Helmets for Civilians, Army, Volunteers, and Police. Connection: World-wide. Telephone: No. 948 Avenue. Telegraphic and Cable Address: " Christys, London."

CHUBB & SON'S LOCK AND SAFE CO., Ltd., 128, Queen Victoria Street, London, E.C., and 68, St. James's Street, S.W. Business: Manufacturers of Locks, Safes, Strong Rooms, &c. By appointment to H.M. the King and to the Bank of England. Telephone: No. 1626 City (two lines). Telegraphic Address: " Chubb, London."

CHURCHILL, J. & A., Publishers, 7, Great Marlborough Street, London, W. Established in 1825 by John Churchill. Partnership Succession: From 1825 to 1862 the founder was the sole proprietor; from 1863 to 1870 the firm was styled John Churchill & Sons; present title since 1871. Principals: A. William Churchill and J. Theodore Churchill. Specialities: Medical and Scientific Works, including The Medical Directory (established 1845), and " Who's Who in Science," and " The Chemical World." The firm have issued many well-known works on technical subjects. Telephone: No. 13114 Central. Telegraphic Address: " Churchill, Publishers, London."

CHURCHILL & SIM, Wood Brokers, 29, Clement's Lane, Lombard Street, London, E.C. Hours of Business: 9.30 a. m. to 6 p.m. Established in 1812 by Charles Churchill and John Sim. Present Principals: Charles Stanley Gordon Clark, Thomas George Sharp, Alexander Chatterton Sim, Herbert George Sharp, William Charles Mann, Walter John Sharp. Branches: Liverpool and Manchester. Business: The Sale on Commission of every kind of Colonial and Foreign Wood, Wood Pulp, &c. One of the oldest and best-known firms of Wood Brokers. Connection: United Kingdom, Foreign, Colonial. Tel::phone: No. 3207 Avenue (eight lines). Telegraphic Address: " Churchill, Cannon, London." Bankers: Parr's Bank, Ltd. (Lombard Street).

CHURNET VALLEY ENGINEERING CO., Ltd., Engineers, Churnet Foundry, Leek, Staffs. Hours of Business: 8 a.m. to 5.30 p.m. Established fifty years ago. Incorporated as a Limited Company in 1910. Managing Director: Thomas Dobson (jun.). Specialities: High-class Castings of all descriptions. - Power Transmission Appliances. Telephone: No. 101 Leek. Telegrams: " Churnet Foundry, Leek."

CIE FRANCAISE DE L'AFRIQUE OCCIDENTALS (The French West African Co.). Head Office: Marseilles. Branches: Paris, Bordeaux, Manchester, and Royal Liver Building, Liverpool. Hours of Business: Usual. Business: African Merchants. Telephones: Nos. 4804 and 4805 Central, Manchester; No. 8635 Bank (five lines), Liverpool. Telegraphic Address: " Senafrica, Liverpool." Codes: A B C (4th and 5th Editions), Lieber's, A Z (Liverpool).

CITY CASTING & METAL CO. (THE), Metal Merchants and Ingot Manufacturers, Barford. Street, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Established about twenty years ago by Alfred Luckett, the present principal. Manager: Thomas Luckett. Secretary: P. G. Cox. Premises: Rental value about £200 per annum. Staff: About fifty. Speciality: Ingot Metals. Claim to be the largest manufacturers in the United Kingdom. Telephones: Nos. 645 and 616 Midland, Birmingham. Telegraphic Address: " Turnings, Birmingham." Bankers: United Counties Bank, Ltd. (Colmore Row).

CITY OF CORK STEAM PACKET CO., Ltd., Cross-Channel Sea Carriers, Penrose's Quay, Cork. Incorporated as a Limited Company in 1871. Chairman: Ebenezer Pike. Managing Director: Walter de Foubert. The first operations of the original proprietors (the St. George's Steam Packet Company) commenced early in the nineteenth century. That Company owned the S.S. " Sirius," the first steamer to cross the Atlantic from this side. Present Company have the largest quayside premises in Ireland for dealing with Cross-Channel traffic. Services to Liverpool, Fishguard, Bristol, Cardiff, Newport, Plymouth, Southampton, and London. Telephones: Nos. 105 and 530 Cork. Telegraphic Addiress: " Packet, Cork." Bankers: Munster and Leinster Bank, Ltd. (Cork); Provincial Bank of Ireland, Ltd. (Cork).

CITY OF GLASGOW LIFE ASSURANCE CO., 30, Bonfield Street, Glasgow. Hours of Business: 10 a.m. to 4 p.m. Established in 1838 as the City of Glasgow Life Assurance and Reversionary Co. Incorporated under the present name by the City of Glasgow Life Assurance Co.'s Act, 1861. Registered (1913), under the Companies (Consolidation) Act, 1908. Directors: Sir James Bell of Montgreenan, Ayrshire, Bart. (Chairman), Charles Ker, C.A. (Deputy-Chairman), Wm. A. Walls, A. C. D. Gairdner, Allan McLean, R. F. Barclay, A. H. Donald, and the Rt. Hon. James Parker Smith. Secretary: William King. General Manager: William Smith Nicol, F.F.A. Branches: London--12, King William Street, E . C.; Edinburgh-21, St. Andrew Square; Manchester; Birmingham; Liverpool; Leeds; Newcastle-on-Tyne; Bristol; Nottingham; Calcutta. Business: All Classes of Life Assurance, Sinking Fund or Leasehold Assurance, and Annuity Business. Connection: United Kingdom and East Indies. Telephones: Glasgow, No. 8138 Central; London, No. 52 Bank; Edinburgh, No. 202 Central; Manchester, No. 5510 Central; Birmingham, No. 2358: Liverpool, No. 6958 Central; Leeds, No. 2994 Central; Newcastle-on-Tyne, No. 2154 Central; Bristol, No. 3214; Nottingham, No. 3659. Telegraphic Addresses: " Pilgrimage," Glasgow, Manchester. "Pilgirnago, Cannon, London." Bankers: (Glasgow) Clydesdale Bank and Royal Bank of Scotland; (London) Royal Bank of Scotland.

CITY OF LONDON BREWERY CO., Ltd. (THE), 89, Upper Thames Street, London, E.C. Hours of Business: 10 a.m. to 5 p.m. Established prior to 1580. The firm has prominent mention in " Noted Breweries of Great Britain and Ireland," where its great antiquity is traced out. Incorporated as a Limited Company in 1860. Present Directors: Alderman Sir G. W. Truscott, Bart. (Chairman), W. T. Western, H. Pullman, J.P., W. J. P. Mason, J.P., E. C. Marshall, and H. R. Hill. The Brewery covers about two acres of ground. Staff: Over 300, in addition to clerical staff. Connection: Chiefly in London and the suburbs. Telephone: No. 8517 City. Telegraphic Address: " Hourglass, London."

CITY SALE & EXCHANGE (THE), Now and Second-hand Photographic Apparatus Dealers and Opticians, 26 and 28, King's Road, Sloane Square, London, S.W. Hours of Business: 9 a.m. to 7.30 p.m.; Saturdays, close at 1 p.m. Established in 1886 by Richard Green, J.P., the present principal. Claims to be the originator of the Exchange in connection with Photo graphic Apparatus. Branches: 90, Fleet Street, E.C.; 54, Lime Street, E.C.; and 81, Aldersgate Street, E.C. Business: Exchange of New and Second-hand Cameras, Lenses, Enlargers, and all Optical Apparatus. Makers of the Planex Reflex, Military, Marine, Race and Opera Glasses. Connection: World-wide. Contractors to H.M. Government. Telephone: No. 2575 Kensington, London. Telegraphic Address: " Euryscope Sloane, London."

CIVIL SERVICE CO-OPERATIVE SOCIETY, Ltd. (THE) (Haymarket Stores), 28, Haymarket, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1866. Incorporated as a Limited Company. General Manager: P. G. Hodson. Secre tary: R. J. Ford. Premises are situated opposite the Piccadilly Tube Station in the Haymarket. Staff: 700. Business: Supply goods of every description. Connection: World-wide. Telephone: No. 7930 Gerrard. Telegraphic Address: "Haymarket Stores, London." Bankers: National Bank, Ltd. (Charing Cross Branch).

CIVIL SERVICE SUPPLY ASSOCIATION, Ltd., 136, 138, 140, and 142, Queen Victoria Street. E.C.; 4 to 6, Bedford Street; 1 to 5, Chandos Street, W.C.; and 31, Maclise Road, West Kensington, London, W. Hours of Business: 8.45 a.m. to 6.15 p.m.; Saturdays, 8.45 a.m. to 1 p.m. Established in 1866 by Civil Servants of the Crown. Premises: Extensive buildings at above addresses. Stall: 1,592. Business: General Dealers in Goods of all descriptions on a co operative basis. Telephones: No. 6700 City (Queen Victoria Street); No. 9400 Gerrard (Bedford Street); No. 450 Hammersmith (West Kensington): Telegraphic Addresses: Stores, London " (Queen Victoria Street); " Westwardly, London " (Bedford Street); " Alongside, London " (West Kensington). Bankers: Glyn, Mills, Currie and Co., Lombard Street, E.C.; National Bank, Ltd., Charing Cross, W.C.; Lloyds Bank Limited, 34, Hammersmith Road, W.

C.L.A.M. MANUFACTURING CO., Mechanical Engineers, Grange Road, Redditch. Hours of Business: Usual. Established in 1912 by Clement C. Davies, the present managing director. Staff: Office, three. Business: Metal Turning, all descriptions of Capstan Lathe and Automatic Machines, and Repetition Work; Clock Wheels, Screws, Nuts, Bolts, Terminals, &c. Speciality: Work guaranteed to the th of an inch. Telephone: No. 47 Redditch. Bankers: Metropolitan Bank (of England and Wales), Ltd.

CLAPHAM BROTHERS, Ltd., Ironfounders, Gas and Water Works Engineers, and Contractors, Wellington, Nelson, and Market Street Works, Keighley. Hours of Business: Office, 9 a.m. to 5 p.m. Established in 1837 by John Clapham, Thomas Clapham, and William Clapham, trading as Clapham Brothers. Joined in partnership by Thomas Stowell Clapham and Samuel Bannister Clapham (sons of Thomas and William Clapham). Incorporated as a Private Limited Company in 1893. First Directors: Thomas Clapham (Chairman), William Clapham, Thomas S. Clapham (Secretary), Samuel B. Clapham. Present Directors: Thomas S. Clapham, Samuel B. Clapham, Walker Clapham, William Sugden Clapham. Premises consist of three distinct Works: Wellington, for General Ironfoundry; Market Street, Engineering Shop, and Foundry for Rain Water and Hot Water Goods and other Castings; and Nelson Works, with Railway Sidings from the Midland main line, for Underground Pipes and large Castings. Equipped with modern plant throughout. Specialities: Iron Castings of good quality and finish; Hot Water, Rain Water,Water, Steam, and Underground Pipes, Valves, and Hydrants; The Dreadnought " Hot Water Tubular Boiler and Coils. Sole Makers of Laycock & Clapham's Patent " Eclipse " Washer Scrubber for Gas; Moore & Crabtree's Patent Moulding Machine; and tha " Wellington " and " Ferncliffe " Cooking Range. Gas-making Apparatus and General Contract Work supplied and erected in any part of the United Kingdom. Large Contractors, especially for Gas Works Plant. Patents: Several specialities for Purification of Coal Gas. The " Eclipse " Specialities, Washer, Scrubber, Condenser, Purifiers, and Tar Extractors, all for Coal Gas. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 497 (two lines) (National) Keighley. Telegraphic Address: " Clapham Brothers, Keighley." Bankers: Union of London and Smiths Bank, Ltd.

CLARE, R. S., & CO., Ltd., Coal Tar Distillers, Manufacturers of Disinfectants and of Bituminous Composition for Road Maintenance, Manufacturing Chemists, Stanhope Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m. Established in 1748 by Richard Shaw Clare. Incorporated as a Limited Company. Directors: Col. T. Wilson, C.B. (Chairman), W. A. Meadows (Managing Director), W. H. Wilson. One of the oldest firms in the trade. Stall: 40. Branches: Dock Road, Wallasey, Pemberton, Wigan. Specialities: " Tarco" for surface Treatment of Roads, " Pitchmac," the Standardized Grout. Disinfectants, " Phenocide," " Clare's Fluid," " Germitas," Sanitary Liquid Soap, Clare's Wood Preservative, Clare's Sheep Dip, Tar Products, &c. Patents: Several in connection with Road Making Materials and Disinfectant making. Awards: Trophy and Gold Medal, London, 1907. Connection: Home and Worldwide. Contractors to H.M. Government (War Office), Crown Agents for the Colonies, Agent-General for the Cape of Good Hope, Principal Municipal Authorities, Railway and Steamship Companies, &c. Telephone: No. 1220 Royal, Liverpool (two wires). Telegraphic Address: " Clarrissa, Liverpool." Code: A B C (5th Edition). Bankers: Bank of Liverpool, Ltd.

CLARIDGE, WILLIAM, Wholesale and Export Boot Manufacturer, Wellingborough Road, Rushden, Northants. Hours of Business: 7.30 a.m. to 6 p.m. Established about 1866 by William Claridge (d.). Present Principals: John Claridge, J.P. (senior partner) and Charles Claridge. Specialities: Boots and Shoes. All kinds of Sound, Reliable Medium-class Goods. Connection: United Kingdom and Foreign. Telephone: No. 19 Rushden. Bankers: Northamptonshire Union Bank, Ltd. Mr. John Claridge is a Justice of the Peace for the County, a County Councillor, Chairman of the Hotel and Coffee Tavern Co., Director of Rushden and Higham Ferrers Gas Co., Vice-Chairman of Rushden and Higham Ferrers Water Board. He is a member and has been Chairman of Rushden Urban District Council, &c.

CLARK, ANSTED & CO., Dried Fruit Brokers, Eastcheap Buildings, Eastcheap, London, E.C. Established in 1734 by Thomas Fielder. The family of Ansted joined the firm about 1800. Present Principals: Edward Ansted and Alfred John Ansted. Telephone: No. 2145 Avenue. Telegraphic Address: " Eleme, London." Bankers: Robarts, Lubbock & Co.

CLARK, C. & J., Ltd., Makers of Fine Shoes, Street, Somerset. London Office and Showroom: 75 to 77, Shaftesbury Avenue, W. Factory Hours: 8 a.m. to 6 p.m. Established in 1825 by Cyrus Clark. Continued by (1) Cyrus Clark and James Clark, 1832; (2) James Clark and William Stephens Clark, 1871; (3) William Stephens Clark and Francis Joseph Clark, 1889. Incorporated as a Limited Company in 1904. Directors: William Stephens Clark, J.P. (Chairman), Francis Joseph Clark, J.P., and John Bright Clark, J.P. (Managing Directors), Roger Clark (Secretary) Alice Clark, and Hugh B. Clark. Business: Originally made Sheepskin Rugs in addition. In 1870 this was converted into a separate business as Clark, Son & Morland. Staff: 1239, and 200 outdoor hands —811 men and 428 women inside; 62 men and 138 women outside. Specialities: Fine Shoes for Women and Children, Court Shoes and Slippers for Men. Trade Mark: " Glastonbury Tor." Awards: Prize Medal, London, 1851; Hon. Mention, Paris, 1855; Bronze Medal, Frankfort, 1881. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4 Street. Telegraphic Address: " Clark, Street." Codes: A B C (5th Edition), Lieber's and Western Union. Bankers: Parr's Bank, Ltd. (late Stuckey's).

CLARK, D., & SONS, Brush Manufacturers, Providence Brush Works, Stafford Street, Walsall; also 372, Park Road, Hockley, Birmingham. Hours of Business: Office, 9 a.m. to 6 p.m.; Factory, 7 a.m. to 6 p.m. Established in 1849 by the late David Clark. Present Principals: Sidney Clark and Howard D. Clark, J.P. (succeeded founder). Business was com-menced in a small way. Now one of the most important in the trade. Premises: Very extensive works extending into two streets. London Offices and Showrooms, 73, Foro Street, E.C. Staff: 250. Specialities: Military and Marine Brushes, Brushes for use on Railways, Steamships, &c.; Manufacture Brushes of all kinds. Patent: " Utility Broom Holder." Registered Firmback Stable Brushes and Loather Horse Brushes. Connection: World-wide. Contractors to H.M. Government. Supply the Royal Parks, Palaces, and Public Buildings. Telephones: No. 74 Walsall; No. 5491 London; No. 2419 Birmingham. Telegraphic Address: " Brushes, Walsall." Bankers: London City and Midland Bank, Ltd.

CLARK (JOHN), Ltd., Brass Founders, 46 and 47, High Street, Bloomsbury, London, W.C. Hours of Business: 8 a.m. to 7 p.m. Established in 1855 by John Clark (d.). Succeeded (1) by Henry E. Clark and George Clark (sons); (2) Henry E. Clark and Charles J. Clark (sons). Incorporated as a Limited Company in 1900. Managing Directors: Henry E. Clark and Charles J. Clark. Premises: In High Street, have recently been rebuilt. In the Middle Ages St. Catherine's Hospital stood on the site. Factories at 7 and 8, Little Denmark Street, and 16, Denmark Place, W.C. Separate factories for Fenders, Coal Boxes, Wrought Iron and Wirework. Staff: 150. Specialities: Fenders, Dogs and Fire Brasses, Coal Boxes, Fireguards and General Brass Work. Also Wrought Iron Work. Wholesale and Export only. Patents: Several for improvements in Fire Guards, &c. Claim to be the Original Inventors of the now popular Seat Fenders. Connection: United Kingdom, Export to America, The Colonies, and the Continent. Telephones: Nos. 9787 and 9788 Gerrard, London. Telegraphic Address: " Pheasantry, London." Bankers: London County and Westminster Bank, Ltd.

CLARK (JOSEPH) & SONS, Tanners, Curriers, Lace Manufacturers, &c., Friendly Street, and Fishergate, Doncaster. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, 6 a.m. to 12 noon. Established as a Tannery in 1776, and as Curriers in 1860. Partnership Successions: (1) John Clark; (2) Joseph Clark. Present Principals: Joseph F. Clark, Joseph Henry Clark, William Clark; Joseph Firth Clark, J.P. (grandson of John Clark), Joseph Henry Clark and William Clark (great grandsons). Is believed to be the oldest firm in Yorkshire in the Tanning trade in direct descent from the founders. Premises: Extensive Tannery and Works. Staff Club: Sick. Specialities: Noted for Harness and Shoe Leather, Calf Skins, Crup and Memels, &c., and Chrome Leather. Connection: All over the United Kingdom. Telephone: No. Doncaster. Telegraphic Address: " Clark, Tanners, Doncaster."

CLARK (ROBT. INGHAM) & CO., Ltd., Varnish and Japan Manufacturers. Works: West Ham Abbey, Stratford, E. Offices: Caxton House, Westminster, S.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1846. Incorporated as a Private Limited Company in 1895. Arranged in 1899 an amalgamation with Georges Hartog et Cie., one of the largest French varnish manufacturers. Have branch factories at New York, Buffalo, Chicago. and Bridgeburg (Ont.), in association with Messrs. Pratt and Lambert, Inc.; also branch house and factory at Sydney, N.S.W. The Works cover nearly six acres. Specialities: Varnishes, Japans, and Enamels of various brands. Connection: United Kingdom, Foreign, Colonial. Tele phones: Works, Nos. 955 and 956 East; Offices, No. 2923 Victoria. Telegraphic Addresses: " Oleotine, London " (for Works); " Pearline, London " (for Offices).

CLARK, SON & MORLAND, Ltd., Skin Rug Manufacturers, Perambulator Canopy Manufacturers, Fellmongers, &c., Glastonbury. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1825 by James Clark and Cyrus Clark. Continued to 1870. Became Clark, Son & Morland in 1870 to 1899. Incorporated as a Private Limited Company in 1899. Chairman: W. S. Clark, J.P., C.A. Managing Director Jno. C. Morland, C.A., J.P. Premises: London Warehouse, 59/60, Old Bailey, E.C. Works and Offices, Glastonbury. Staff: 200. Specialities: Sheep, Angora and Iceland Skin Rugs and Mats, Perambulator Canopies and Rugs, Motor Rugs and Foot Muffs. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 21 Glastonbury - No. 8003 City, (P.O.), London. Telegraphic Address: Morland, Glastonbury."

CLARK, T. & C., & Co., Ltd., Enamelled, Cast Iron and Tinned Hollow Ware Makers and Bath Manufacturers, Cast Iron Hinges, Pulleys, &c., &c., Horseley Fields, Wolverhampton. Hours of Business: 9 a.m. to 6 p.m. Established in 1795 by William Clark, father of Thomas Clark and Charles Clark. Present Principals: Bernard O. Clark (son of Charles Clark), and Thomas Charles Clark (son of C. F. Clark). One of the oldest firms in the trade. Branch: Balfour House, Finsbury Pavement, London, E.C. Specialities: Cast Iron Hollow Ware, Enamelled or Tinned Ware, Lining Vessels, both Iron and Steel for Manufacturing Chemists' use. Claim to have been the first firm to patent and manufacture in 1839 Enamel for Lining Cooking Utensils, without the use of Oxide Lead, Arsenic or any other deleterious Materials. Patent: For Enamelling. Connection: Greater part of the trade is export. Telegraphic Address: " Clark, Wolverhampton." Code: Private. Bankers: National ProVincial Bank of England, Ltd.

CLARK, T. & T., Publishers (Edinburgh), 38, George Street, Edinburgh. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1821 by the late Thomas Clark (grand-uncle of the first two present partners), d. 1868. Succeeded by Thomas Clark, afterwards Sir Thomas Clark, Bart., 1846; retired in 1886 (d. 1900). Present Principals: Sir John Maurice Clark, Bart., since 1880, Thomas George Clark since 1894, Thomas Clark, jtm., since 1911. Premises: Originally in Parliament Square. Building was entirely destroyed by fire in 1823, when the business was removed to above address. Agencies: Sole Agents for U.S.A., Messrs. Charles Scribner's Sons, New York. Specialities: The publication of Works on Theology, Philosophy, and other Scientific Subjects; also of Works on Scottish Law. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 398 Central, Edinburgh. Telegraphic and Cable Address: " Dictionary, Edinburgh." Bankers: The Clydesdale Bank of Scotland, Ltd. Sir John M. Clark, Bart., is Colonel (V.D. )— • retired—and formerly commanded the 7th Royal Scots (Lothian Regiment), a Director of the Scottish Life Assurance Company, and an Extraordinary Director of the British Linen Bank, J.P. for the County of the City of Edinburgh, ViceChairman of the Midlothian County Association, Territorial Army, &c.

CLARK'S " OPTIMUS" COFFEE EXTRACT, Ltd., Manufacturers of Coffee Extracts, Optimus Works, Queen's Road, South Lambeth, London, S.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1883 by Thomas Welham and Edward George Whitehead. Incorporated as a Limited Company in 1895. Directors: Thomas Welham, Edward George Whitehead. Premises: Freehold, cover over 3000 feet. Staff: 30. Business: Manufacture of Coffee Extract; noted for purity and uniform quality of manufacture. Patents: Automatic Draw-off Tap. Hotair Coffee Roaster. Awards: 28 Gold and Silver Medals, 5 Certificates. Connection: United Kingdom, Colonial. Telephone: No. 548 Battersea, London. Telegraphic Address: " Coffee Extract, London." Code: A B C. Bankers: London and South-Western Bank, Ltd., Battersea Park, London. Mr. Thomas Welham is a Freemason, a Captain of the Fire Brigade, and Sergeant of Yeomanry. Mr. E. G. Whitehead is a Life Member of the London Rowing Club.

CLARKE, CHAPMAN & CO., Ltd., General and Electrical Engineers and Boiler Makers, Victoria Works, Gateshead. Flours of Business: Usual. Established in 1864 by Kenning Clarke & Co. Incorporated as a Limited . Company in 1893. Directors: H. Walker (Chairman), R. Scope, and W. A. Woodeson. Premises: Very extensive, covering fourteen acres, fully equipped with modern machinery and appliances. Staff: 2,500 to 3,000. Branches and Agencies throughout the world. Chief Home Offices: London, 50, Fenchurch Street, E.C. (H. R. Chapman); Glasgow, 81, St. Vincent Street (T. Millar); Manchester, 44, Benton Arcade (Joseph Moore); Sheffield, King's Chambers, Angel Street (A. Atkinson); Cardiff, Royal Stuart Buildings, James Street Docks (Rose & Co.); Liverpool, Colonial Home, Water Street (Kinghorn Bros.); Sunderland, 32, West Sunniside (B. Morton & Son). Specialities: All classes of Steam and Electrically - Driven Ships' Auxiliary Machinery, Colliery Power Plant, Vertical, Horizontal, and WaterTube Boilers. Connection: World-wide. Contractors to H.M. Government; also to Foreign and Colonial Governments. Telephones: Nos. 1070 and 1073 (National), No. 137 (P.O.), Gateshead. Telegraphic Address: " Cyclops, Gateshead." Codes: A B C (4th and 5th Editions), Al, Engineering (1st and 2nd Editions), Lieber's, Broomhall's, Moreing & Neil's, Watkins, Western Union, and Private.

CLARKE (GEORGE) & SONS, Fire Brick and Sanitary Pipe Manufacturers, Norden Fire Clay Works, Rishton, near Blackburn. Hours of Business: Usual. Established in 1851 by George Clarke. Present Principals: Joseph Clarke and Mark Clarke. Specialities: High-class Fire Bricks, Blocks and Tiles for Gas, Chemical, Electricity and Iron Works, Perforated Bricks for Bolt Works. Telephone: No. 25 Gt. Harwood. Telegraphic Address: " Clarke, Norden, Rishton."

CLARKE (G. ERNEST) & CO., Surveyors, Auctioneers and Estate Agents, 12, Coleman Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1885 by George Ernest Clarke. Present Principals: George Ernest Clarke, F. S.I., F.A.I., and Alfred Howard Clarke, P.A. S.I., A.A.I. Branches: 199, Hoe Street, and 119, Grove Road, Walthamstow. Business: Surveys made for Mortgage, Au.; lions and General Estate Agency. Telephones: No. 1290 London Wall, London; No. 29 Walthamstow. Bankers: London City and Midland Bank, Ltd. (London ), and London and Provincial Bank, Ltd.

CLARKE (JAMES) & CO., Publishers, 13 and 14, Fleet Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1857. Premises: Chief Publishing Offices in the handsome building, 13 and 14, Fleet Street, once occupied by the Union Bank; Printing and Stereotyping Offices completely equipped for modern newspaper, periodical, and book work. Business: The publishing of the well-known periodicals and magazines, " The Christian World," " The Christian World Pulpit," " The Sunday School Times," " The Literary World," " The Rosebud "; also Theological Works and general Book Publishing. The first number of " The Christian World " appeared on April 9th, 1857. Telephones: No. 4889 Holborn (for Advertisement and Business Offices); No. 646 Central (for Editorial Department).

CLARKE, J. H., & CO., Ltd., Lace-Braid, Purl, Hair and Fringe Net Manufacturers, 5, Church Gate, Nottingham. Hours of Business: 8 a.m. to 6.30 p.m. Established about 1860 by the late James Henry Clarke. Incorporated as a Limited Company. Governing Director: James Henry Clarke. Business: Manufacture and Sale of Braids and Materials for making up Point and Honiton Lace; Hair and Fringe Nets in Silk and Cotton. Connection: World-wide. Telephone: No. 553 Nottingham. Telegraphic Address: " Braid, Nottingham." Bankers: London City and Midland Bank, Ltd.

CLARKE, NICKOLLS & COOMBS, Ltd., " Clarnico " Confectionery Works, Victoria Park, London, N.E. Established in 1872. Incorporated as a Limited Company in 1887. Directors: Geo. Mathieson (Chairman), Alex. Horn, Jas. G. Mathieson, G. W. Morrison, Capt. G. M. Hon (Managing Directors), Robt. "Coombs, Wm. Davidson. Premises: Freehold and leasehold property, covering nearly fifteen acres, of which over thirteen are freehold. The actual floor space is upwards of ten acres. Staff: During the busy season over 3,000. Specialities: Pure and Wholesome Sweets of all kinds. Is one of the best-known concerns engaged in the confectionery trade. Telephones: Nos. 1391, 1392 and 1393 (three lines) Eastern. Telegraphic Address: " Clarnico, London."

CLARKE, SONS & CO., Ltd., Wholesale Clothiers, Abingdon, Berks. Hours of Business: 8 a.m. to 6 p.m. Incorporated as a Limited Company in 1912. Chairman: H. T. Clarke. Speciality: The " Universal " Suit. Connection: United Kingdom. Telegraphic Address: ". Clarkes, Abingdon." Bankers: London County and Westminster Bank, Ltd.

CLARKE, T. A. W., Ltd., Engineers, Millwrights and Ironfounders, Havelock Iron Works, Leicester. London Office: 52, Queen Victoria Street, E.C. Hours of Business: 7 a.m. to 5.45 p.m. Established by T. A. W. Clarke, in 1847. Incorporated as a Limited Company in 1906. Director: J. T. Clarke. Specialities: T. A. W. Clarke's Patent Pipe Tongs; Steam, Gas, and Oil Engines; Mill Gearing, Rubber Plantation Machinery, Strawboard Lining Machines, Electric Light Power Installations, &c. Patents: Numerous. Telephones: No. 4007 Leicester; No. 5920 Central, London. Telegraphic Addresses: " Clamac, Leicester "; " Ironicon, London." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. The Founder, also present Director, have both been members of the Leicester Town Council.

CLARKE, W. G., & SONS, Biscuit Manufacturers, Anchor Patent Biscuit Works, Thomas Street, Limehouse, London, E. Hours of Business: 8 a.m. to 6 p.m. Established in 1851. Specialities.: Every variety of Dog, Poultry, and Game Foods. Makers of Navy, Army, and Campaign Biscuits. Connection: United Kingdom, Foreign, Colonial. Royal Warrants: Special Appointments to His late Majesty King Edward and to Her late Majesty Queen Victoria. Telephone: No. 46 East. Telegraphic and Cable Addrese: " Provedore, London."

CLARKSON, A., & CO., Opticians, 338, High Holborn (opposite Grays Inn Road), W.C., and 109, Victoria Street, Westminster, London, S.W . Hours of Business: 9 a.m. to 7 p.m.; Saturdays close at 1 p.m. Established: Alexander T. Clarkson took over the business in the early seventies in the last century from one Mills, who had previously absorbed Tully. In 1896 continued by R. H. Broadhurst (retired 1908), and W. H. Towns. Present Principals: Alexander T. Clarkson and William H. Towns. Premises: The old buildings in High Holborn are known to lovers of antiquity all over the world. It is said that Dr. Johnson wrote Rasselas when residing in the Chambers now used as Showrooms in Staple Inn. The old city Mansion in. Bartlett's Buildings used as a telescope factory until demolition, bore the date 1685. Specialities: Telescopes, Prismatic Field Glasses and Surveying Instruments, and the sale and purchase of High-class Optical and Scientific Instruments, secondhand. Patents: Telescope Finder, Rotating Eyepiece, Combined Sun and Star Diagonal Eyepiece. Award: Gold Medal, Paris Exhibition. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 2149 Holborn, London. Bankers: Union of London and Smiths Bank, Ltd. (Holborn Circus). Mr. Clarkson was for over twenty years an Overseer for St Andrews, Holborn and Guardian. Mr. Towns is a member of the Council for the Borough of Wandsworth.

CLARKSON, G. J., Chartered Patent Agent, 6, Finkle Street, Stockton-onTees. Hours of Business: 9 a.m. to 6 p.m. Established in 1879 by G. J. Clarkson, the present principal. Branches: 38, George Street, Hull; and 5, Quayside, Newcastle-on-Tyne. Business: Char-tered Patent Agent. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 489 Stockton. Telegraphic Address: " Patent, Stockton-on-Tees." Bankers: North Eastern Banking Co., Ltd. Mr. Clarkson has been President of the Cleveland Institution of Engineers, and is the only original member of the Chartered Institute of Patent Agents between Sheffield and Glasgow.

CLATWORTHY & COMPANY, Ltd., Wholesale Upholsterers and Bedding Manufacturers, Wire Mattress Makers, and Flock Manufacturers, Addison Road Factory, Plymouth, and Manor Mills, South Brent. Hours of Business: 7 a.m. to 6 p.m. Established in 1883. Speciality: Manufacture of Specially Purified and Washed Fillings for Bedding and Upholstery. Patent: Adjustable Movement for Settees, Couches, Chairs, &c. Teleph9ne: No. 560 (National), Plymouth. Telegraphic Address " Bedding, Plymouth. Bankers: Naval Bank (Plymouth).

CLAUGHTON BROS, Ltd., Lead Casters, Burners, and Flushing Cistern Makers, Sanitary Lead Works, Broad Lane and Mill Lane, Bramley, Leeds. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1879 by Garnett Claughton. Became Claughton Brothers in 1889. Partners: Thos. Claughton, John Wm. Claughton, James Henry Claughton (sons of founder). Incorporated as a Limited Company in 1896. Directors: Jas. H. Claughton (Chairman and Managing Director), Sarah Ann Claughton. Premises: Extensive, Works and site covering about one and a half acres, purchased in 1893; extended considerably in 1902. Two Villas built on Estate in 1907. A suite of Offices, and large Work and Store Rooms, with a total floor space of about 6,000 ft., were added in 1909; also plant was laid down for the manufacture of Drawn Lead Bonds, Traps, Syphons, and Offsets. Works consist of Lead-casting Shop, Sand Moulding Shop, Store and Packing Room, with Offices, 75 ft. by 30 ft.; Pattern Store above. Wood-working Shop, Engineers' Shop, Plumbers' Shop, Drilling and Painting Shop, Lead and Cistern Shop in building 72 ft. by 60 ft.; Warehouses, 20 ft. by 60 ft., and 20 ft. by 75 ft. The whole is driven and lighted by electricity generated on the premises by an up-to-date Crossley gas-engine and suction gas plant. Stag: Fifty. Stag Club: Cricket. Specialities: Lead Traps for Closets and Sinks, and Lead Work of various kinds for Plumbers' use; Leadlined Cisterns and Water-waste Preventers. Patents: Eight; Oval Stench Traps, Lead Pipe Clips, Soil Pipe Terminal, Water Closet, Syphon Cistern, Lead and Iron Stair Tread; Process Casting Auxiliary parts to existing articles. Five trade-marks. Large number of registered designs. Connection: United Kingdom, Foreign, Colonial. Telephone: Stanningley, 93. Telegraphic Address: " Claughtons, Stanningley, 93." Bankers: Beckett & Co. (Leeds).

CLAUS & CO., Ltd., Chemical Manufacturers, Clayton, Manchester. Hours of Business: Usual. Established in 1891. Incorporated as a Limited Company, 1906. Directors: W. H. Claus (Managing Director), L. E. Vlies, and G. Nicholl. Successors to Brooke, Simpson & Spiller, Ltd., London; and Rexoll, Ltd., Bradford, Yorks. Premises: Works cover four acres. Staff: Sixty-five. Specialities: Aniline Colours for Wool, Cotton, Silk, Jute, Leather, Paper, and for Calico Printers, Tanners, Shoe Polish Manufacturers, Writing Ink and Printing Ink Manufacturers; also Harmless Colours for Confectioners, &c. Special Sulphur Blacks for Piece Dyers, Warp, Hank and Loose Cotton Dyers, Rexoll Blacks and Vidal Blacks in all shades. Chemicals and Mordants for Calico Printers' and Tanners' use. Patents: Several Processes and Products. Award: Gold Medal, 1904. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 24 Openshaw, Manchester. Telegraphic Address: " Murex, Manchester." Code: A B C (5th Edition). Bankers: Williams Deacon's Bank, Ltd. (Manchester).

CLAY & ABRAHAM, Ltd., Manufacturing Pharmaceutical Chemists, 87, Bold Street, and 46, Castle Street, Liverpool. Hours of Business: Bold Street, 8 a.m. to 11 p.m.; Sundays, 10 a.m. to 11 p.m.; Castle Street, 8.30 a.m. to 8 p.m. Established in 1845 by Robert Clay (long previously in business) and John Abraham (d. 1881). Present Principals: T. Fell Abraham, Alfred C. Abraham, F.C.S., F.I.C. (sons). Premises: Four floors at 87, Bold Street, and three at No. 89; one floor at 46, Castle Street. Staff: Twenty-eight. Business: The Manufacture and Dispensing of the highest class of Pharmaceutical Products and various Specialities. Award: Gold Medal, Liverpool International Exhibition, 1887. Connection: United Kingdom chiefly; also some Foreign and Colonial business. Telephones: Bold Street, Nos. 2574 and 2575 Royal; Castle Street, No. 7112 Central. Telegraphic Address: " One, Liverpool." Bankers: London City and Midland Bank, Ltd. (Bold Street).

CLAY (CHARLES) & SONS, Ltd., Merchants and Manufacturers. Warehouse: 53, Cheapside, Luton, Beds. Factory: Waldeck Road, Luton. Also Warehouse at 24, London Road, Manchester. Hours of Business: 8.30 a.m. to 7.30 p.m. Established in 1861 by Charles Clay (d. 1906). Continued by F. Clay and C. R. Clay (sons). Incorporated as a private Limited Company in 1910, with the sole object of giving the employees an interest, no other shares being held. Directors: C. R. Clay (Chairman and Managing Director), F. Clay, A. A. Burnet and H. H. Cain. Staff: 207. Specialities: All materials used by Hat Manufacturers and Milliners for making and trimming Ladies', Men's, and Children's Hats of every description. Patents: " Perfit " Bandeaux for Export and various Adjustable Bandeaux (Proprietors and Manufacturers). Connection: United Kingdom, Colonial and Foreign. Telephones: Nos. 15 and 422 (Cheapside); No. 157 (Waldeck Road), Luton; No. 4687 Central, Manchester. Telegraphic Addresses: " Clay, Luton "; " Laineux, Manchester." Code: A B C (5th Edition). Bankers: National and Provincial Bank, Ltd., Capital and Counties Bank, Ltd., De Twentsche Bankvereeniging Blijdenstein & Co. (Amsterdam), The Den Danske Landmandsbank (Copenhagen), Credit Lyonnais (Paris), Deutsche Bank (Berlin), Swiss Bankverein (Geneva), Deutsche Bank Succursale (Brussels).

CLAY, J. T,, & SONS, Ltd., Worsted and Serge Manufacturers, Rastrick, near Brigho use. Hours of Business: 9 a.m. to 6 p.m. Established in the middle of the eighteenth century by Joseph Clay. Partnership Successions: (1) Clay & Earnshaw; (2) J. T. Clay; (3) J. T. Clay & Sons; (4) J. T. Clay & Sons, Ltd. Incorporated as a Limited Company in 1892. Chairman: Arthur Travis Clay. Managing Director: Hugh Travis Clay. Claim to be founders of the Worsted Coating Trade. • Probably the oldest firm in the trade. Specialities: Worsteds and Serges. Connection: United Kingdom, Foreign, Colonial. Agent in London: G. Washington Gray, 38, Golden Square, W. Agent in U.S.A.: E. Wilhelm Co., Mohawk Building, 5th Avenue and 21st Street, New York.. Telephone: No. 11 Brighouse. Telegraphic Address: " Serge, Rastrick." Bankers: Halifax Commercial Bank, Ltd.

CLAYTON ANILINE CO., Ltd. (THE), Chatham Street, Clayton, Manchester. Town Office: 7, Pall Mall, Manchester. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1876 by Dr. Charles Dreyfus. Incorporated as a Limited Companyin 1876; reconstructed in 1897. A. Simonius (Chairman), Dr. Schmid, Dr. Ziegler, Max Baerlein, F. R. Hesse, X. Castelli, Charles Dreyfus (Managing Director). Premises: Extend over about thirty acres of ground, and are equipped with the most modern appliances. Staff: About 275 to 300. Specialities: The manufacture of Aniline Oil, Aniline Salt, and Special Patented Aniline Colours for Dyeing and Printing; Sulphuric, Nordhausen, Nitric and Muriatic Acids, Patent Naphtha and Solvent Naphtha for Waterproofing and for Dry Cleaning. Special Petrol for Motors is another feature of the business. Own a number of patents for the manufacture of Aniline Dyes, including Chlorophenine;- also for Naphtha, &c. Awards: Gold Medal, Paris Universal Exhibition, 1889; Grand Prix, Franco-British Exhibition, 1908. Connection: World-wide. Have agents in all the industrial markets of the world. Telephones: Works, No. 1113 (City); Town Office, No. 945 (City). Telegraphic Address: " Ciba, Manchester."

CLAYTON & BELL, Artists in Stained Glass, 9, Clifford Street, Bond Street, London, W. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1855 by John R. Clayton and Alfred Bell. Present Principals: J. Clement Bell, Reginald 0. Bell. Specialities: Stained Glass, Mural Decoration, Mosaic, Opus Sectile, Memorial Tablets and Brasses; high-class work. Connection: World wide. Royal Warrant: Special Appoint ment to H.M. King George V., to His late Majesty King Edward; held a warrant to Her late Majesty Queen Victoria. Tele phone: No. 328 Regent. Telegraphic Address: " Vitraux, Reg, London." Bankers: Union of London and Smiths Bank, Ltd.

CLAYTON & SHUTTLEWORTH, LIMITED, Engineers, Stamp End Works, Lincoln. Established in 1842 by Nathaniel Clayton and Joseph Shuttleworth, both deceased. Business passed into the hands of Alfred and Frank Shuttleworth, the former of whom was sole proprietor at the time of the incorporation of the Company under its present title, January 18th, 1901. Directors: A. Shuttleworth (Chair man), Col. E. S. Mason, G. H. Shipley, A. C. Newsum, P. W. Robson (Managing Director), J. Harris. Premises: Stamp End Works, Lincoln, covering about thirty acres. Staff and Employees: At Lincoln, 2,100. Business: Agricultural and General Engineers. One of the largest and most widely-known concerns specialising in Traction Engines, Portable Steam Engines, Thrashing Machines, Road Rollers, Steam-Power Chaff Cutters, and Agricultural Machinery generally. Trade mark: Lion. Telephone: No. 43 (Nat.) Lincoln. Telegraphic Address: " Claytons, Lincoln." Bankers: Union of London and Smiths Bank, Ltd.

CLAYTON, SON & CO., Ltd., Gasholder and Boiler Makers, &c., Moor End, Huns let, Leeds. Branch Works: Pepper Road, Hunslet. Hours of Business: Offices, 9 a.m. to 5 p.m. Established in 1864 by the late Leonard Clayton and Lawrence Clayton, J.P. (son). Incorporated as a Limited Company in 1886. Directors: Lawrence Clayton, J.P. (Managing Director), Joseph Clayton, John R. Pickering, and John J. Baines. Premises: Extensive. Staff: Total 800. Specialities: Gasholders chief feature. Boilers of every description, Structural Work, Welded Steel Mains for Water Works, &c. Patents: Spiral Guided Gasholders and Main Sockets; also Machinery for Steel Pipe Making. Connection: Worldwide. Telephones: Nos. 542, 543, and 3433 (National), Leeds. Telegraphic Address: " Gas, Leeds." Code: A B C (5th Edition), Lieber's. Bankers: Lloyds Bank Limited.

CLEAVER, F. S., & SONS, Ltd., Wholesale Perfumers and Toilet Soap Makers, 32, 33, 34, Red Lion Street, Holborn; 9, Princeton Street, Holborn, London, W.C. Hours of Business: (Warehouse) 8 a.m. to 7 p.m.; (Offices) 9 a.m. to 6 p.m. Established at above address (Red Lion Street) by the late Frederick Samuel Cleaver. The business, however, originated as far back as 1770, and has been carried on without a break for 140 years. Premises: Extensive warehouses in Red Lion Street, Holborn, W.C., employing a numerous staff. Specialities: High-class Toilet Soaps, Perfumes, and Toilet Articles of every description. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 9973 Central.

CLEMENT TALBOT, Ltd., Motor Car Manufacturers, Barlby Road, North Kensington, London, W. Incorporated as a Limited Company in 1902. Premises: Large works at above address covering seven and a quarter acre. Staff: 700. Also Agencies throughout the country and Colonies. Specialities: Silent and powerful Motor Cars for private and commercial purposes. Have patented several inventions. Connection: United Kingdom, Colonial. Telephones: No. 5006 (four lines) Paddington. Telegraphic Address: " Clemtal, London." Codes: Lieber, A B C (5th Edition).

CLERICAL, MEDICAL & GENERAL LIFE ASSURANCE SOCIETY. Chief 0 glee: 15, St. James's Square, London, S.W. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1824. Powers enlarged by special Act of Parliament in 1850, and again in 1887. Capital £500,000, of which £50,000 is paid up. Directors: John Coles (Chairman), Sir Richard Douglas Powell, Bt., K.C.V.O. M.D., D.Sc., (Deputy-Chairman), Right Hon. Viscount Anson, George Francis Blacker, M.D., F.R.C.S., John Astley Bloxam, F.R.C.S., Sir John Ros© Bradford, K.C.M.G., M.D., F.R.S., Marston C. Buszard, K.C., Evelyn Cecil, M.P., Maurice O. FitzGerald, Sir Alfred Pearce Gould, K.C.V.O., M.S., F.R.C.S., Percival HortonSmith Hartley, C.V.O., M.D., Sir Walter R. Lawrence, Bt., Ven. Archdeacon Wm. M. Sinclair, D.D., Sir James Reid, Bt., G.C.V.O., K.C.B., M.D., Very Rev. Wm. Page Roberts, 1.).D., Dean of Salisbury, Sir Frederick Treves, Bt., G.C.V.O., F.R.C.S., W. J. H. Whittall. General Manager and Actuary: Arthur Digby Besant. Secretary: Harry D. O'Neill. Assistant Actuary: Frank L. Collins. Chief Once Agency Manager: John G. Albert. City Office: 1, King William Street, London, E.C. Branch Manager: George A. Brown. Assistant Managers: Noel Bridgman and J. E. Drive:. Telephone: No. 8295 Bank. Business: General Life Assurance, Annuities, and Leasehold Redemption Assurances. Telephone: No. 1135 Regent (3 lines).

CLIFTON & CO., Ltd., Steel and Engineers' Tools Manufacturers, Meadow Works, Sheffield. Hours of Business: Open day and night. Established as an amalgamation of a number of old-established Sheffield concerns, some of which were founded over a century ago. Incorporated as a Limited Company in 1906. Chairman: J. H. Keep. Manager: W. Karten. Premises: Works were erected originally about eighty years ago by the proprietors of one of the businesses now amalgamated. Rebuilt forty years ago. Recently altered and equipped to suit the most modern requirements. Branches: Brussels, Paris, Sekaterinoslav, and Melbourne. Speciality: Twist Drills produced at the rate of over 20,000 per day. Patents: Several. relating to Engineers' Tools. Connection: United Kingdom, entire Continent of Europe, and Colonial. Telephone: No. 2756 Sheffield. Telegraphic Address: " Excellent, Sheffield." Codes: A B C; Lieber's. Bankers: United Counties Bank, Ltd. (Sheffield); Credit Lyonnais (Paris and Brussels); Deutsche Bank (Berlin); Banque Populaire Suisse (Porrentruy).

CLIMAX ROCK DRILL & ENGINEERING WORKS, Ltd. (THE), Rock Drill Manufacturers, Climax Rock Drill Works, Cam Brea, R.S.O., Cornwall. Hours of Business: 9 a.m. to 5.30 p.m.; Works, 6.30 a.m. to 5.30 p.m.. Established by R. Stephens & Son in 1878. Chairman and Managing Director: William Charles Stephens. Premises: Extensive, covering several acres, equipped with the latest appliances. Staff: About 200. Agencies: William Hosken & Co., Box 667, Johannesburg, South Africa, and throughout the world. Speciality: Rock Drills, to which attention is exclusively confined. Patents and Inventions: Numerous. Awards: Twenty Prize Medals, and Diploma of Honour, Imperial Exhibition, London, 1909. Connection: United Kingdom,, Foreign, Colonial. Contractors to H.M. Government and to Colonial Governments. Telephone: No. 81 Camborne. Telegraphic and Cable Address: " Imperial, Cam Brea." Code: A B C (5th Edition). Bankers: British Bank of Northern Commerce, Ltd.

CLIVE & CO., Educational Booksellers, 48, Southampton Row, Holborn, London, W.C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1889. Specialities: Books for London University and other Examinations. In addition the firm hold a large assortment of other educational books. Connection: United Kingdom, Foreign, and Colonial.

CLODE & BAKER, Wine Shippers, 66, Mark Lane, London, E.C., and Oporto, Portugal. Established in 1797 by Gould, Campbell & Co. Specialities: Shipping of Port Wine is the special feature of this house. The firm are also agents for Augier Freres, Cognac, established in 1643, the oldest house in the Brandy trade, and probably one of the oldest in the world. Connection: Throughout the United Kingdom, Foreign, and in the Colonies. Telephone: No. 850 Avenue. Telegraphic Address: " Viticulture, London."

CLOSE (JOHN), Ltd., Bakers, Confectioners, and Ship Biscuit Manufacturers, 11, Lowgate, Hull. Hours of Business: 7.30 a.m. to 6.30 p.m. Established in 1838 by John Borrill. Continued by Borrill & Close, 1876; (2) John Close, 1879; (3) Arthur C. Close (as John Close), 1906. Incorporated as a private Limited Company in 1910. Managing Director: Arthur C. Close. Business: Bakers, Confectioners, and Ship Biscuit Manufacturers. Connection: United Kingdom and Foreign. Contractors to H.M. Government (Admiralty, War Office), and to the Hull Corporation. Telephone: No. 636 Hull. Telegraphic Address: " Close, Lowgate, Hull." Bankers: Barclay & Co., Ltd. (Hull).

CLOUGH (GEORGE), LIMITED, Woollen Manufacturers, Spring Street Mill, Bury, and Ben Mill, Waterfold Lane, Heap Bridge, Bury, Lanes. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1855 by George Clough. Incorporated as a Limited Company in 1906. Directors: John G. Clough, James Redfern, Samuel Clough, William Clough, Harold C. Parr, William Parr, Joseph Johnson, John Mansell. Staff: 200. Specialities: Bury Blankets, Tweeds, and Laundry Blanketings (White and Grey). Connection: United Kingdom, Foreign, Colonial. Telephone: No. 215 Bury. Bankers: Williams Deacon's Bank, Ltd. Telegraphic Address: " Clough, Bury." (Bury).

CLOUGH, SAM, Iron and Steel Merchant, Machinist and Smith, Sickle Street Iron Warehouse, Cleckheaton. Hours of Business: 6.30 a.m. to 5.30 p.m. Established about 1844 by Sam Clough. Present Principal: James Clough (son). Premises: Cover about 300 square yards. Staff: Four. Specialities: Railing and Gates; also Tools for Card Makers and Wire Drawers. Connection: United Kingdom. Telephone: No. 134 Cleckheaton. Telegraphic Address: " Sam Clough, Cleckheaton." Bankers: Union of London and Smiths Bank, Ltd.

CLOWES (WILLIAM) & SONS, Ltd., Printers, Stationers, Bookbinders, &c. Head Office and Printing Works: Duke Street, Stamford Street, London, S.E. Hours of Business: 8 a.m. to 6.30 p.m. Established in 1803 by William Clowes. The founder died in 1847, and was succeeded by his two sons, William and George, who continued the business in co-partnership until its conversion into a Limited Company. Incorporated in 1880, with William Charles Knight Clowes, eldest son of George Clowes, as Chairman. Present Managing Directors: W. C. Knight Clowes (also Chairman), W. A. Clowes, and G. C. Knight Clowes. In 1907 the business of Gilbert & Rivington (established 1750) was amalgamated with the Company. Premises: Printing Works, Duke Street, Stamford Street, S.E.; Great Windmill Street and Brewer Street, W.; and Beccles, Suffolk. Bookselling Department and Publishing Offices of " Hymns Ancient and Modern," and of Military Books, 31, Haymarket, S.W. Tele-graphic Code Compiling and Publishing Department, Sussex House, Fenchurch Buildings, E.C. Specialities: Every description of Printing, including Music —Oriental, Hack ilnd colour, and lithographic; Electrotyping, Stereotyping, Bookbinding, &c. Wholesale and Retail Stationers and Typefounders; Compilers and Publishers of Codes; Publishers of " Hymns Ancient and Modern," and of Military Books. Connection: United Kingdom, Colonial, Foreign, and throughout the East. Telephones: (Duke Street, Stamford Street) No. 3430 Hop (three lines); ( 31, Haymarket ) No. 2822 Regent (Groat Windmill Street) No. 2123 Gerrard; (Boccles) No. 3 Beccles. Telegraphic and Cable Address: " Clowes, London." Bankers: Barclay & Co., Ltd.

CLURY CARNATION NURSERIES (THE), Growers of Carnations and Asparagus Nanus, Clury Nurseries, Bath Road, Langley, Bucks. Hours of Business: 6 a.m. to 6 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1909 by Colonel F. C. W. Rideout, F.R.H.S., the present principal. Premises: Cover four acres, eight large and handsome glasshouses, fully equipped with all the latest improvements. Staff: Total, nine. Speciality: Perpetual Flowering Carnations. Awards: Silver Medal, Brighton, 1911; Silver Gilt Medal, one First and two Second Prizes, Perpetual Flowering Carnation Society's Exhibition, London, 1912; Large Silver Gilt Medal and Diploma, Royal International Horticultural Exhibition, London, 1912; Silver Gilt and Silver Medals, Brighton, 1912; Silver Medal and four Prizes, Perpetual Flowering Carnation Society's Exhibition, London, 1912; Silver Gilt Medal, Silver Medal for Premier Bloom, u.nd Silver Medal from R.H.S., at Birmingham, 1913; Gold Medal, Leamington, 1913; Gold Medal, Leicester, 1913; Gold Medal, Shrewsbury, 1913. Connection: United Kingdom, Europe. Telephone: No. 146 Slough. Telegraphic Address: " Clury, Langley -Bucks." Bankers: London County and Westminster Bank, Ltd., Slough. Colonel F. C. W. Rideout is a Fellow of the Royal Horticultural Society, and a member of the Perpetual Flowering Carnation Society.

CLYDE SHIPBUILDING AND ENGINEERING CO., Ltd., Shipbuilders, Engineers, Boilermakers, Ship and Yacht Repairers, Castle Works, Port Glasgow. Hours of Business: Works open day and night. Are successors to Blackwood & Gordon. Incorporated as a Limited Company in 1900. Directors: John Hunter (Chairman), Archibald Welch, John Moir, and William Rolland. Secretary: James Whytock. Premises: Besides extensive workshops, &c., the Company's establishment includes a Wet Dock and a Patent Shipway for Hauling up Vessels for Repairs. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4 Port Glasgow. Telegraphic Address: " Clyde, Port Glasgow." Bankers: Union Bank of Scotland, Ltd.

CLYDESDALE BANK, Ltd. Head Office: St. Vincent Place, Glasgow. Established in 1838. Incorporated under the Companies Acts, 1862 to 1880. Directors Sir James Bell, of Montgreenan, Ayrshire, Bart. (Chairman), Lord Inverclyde (Deputy Chairman), Henry Allan, J. G. A. Baird, Henry Brock, Adam Paterson Cross, Hugh Reid, Robert King Stewart, Archibald Walker, and ex-officio, John Henderson (General Manager). Assistant Manager: (Head Office) Alexander Wardlaw. Secretary: Frederick Tod. London Office: 30, Loinbard Street, E.C.; John Cragg, Manager, Edinburgh Chief Office: 29, George Street; James A. Ferguson, Manager. Branches: Over 140 in various parts of Scotland, including six town branches in Edinburgh, twenty-five in Glasgow, and offices in all important centres. Business: General Banking in all its departments. Capital: £5,000,000, of which £1,000,000 is paid up. Reserved Surplus Fund: £1,030,000.

COATES, C., & CO., Forwarding and Insurance Agents, 3 12, Deansgate, and 185, Water Street, Manchester. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1898 by Charles Coates. Present Principals: Charles Coates and George A. Woodruff. Premises: Occupy Office at Deansgate, Warehouse at Water Street. Staff: Fiftytwo. Business: Manchester Agents of the Mersey Weaver and Ship Canal Carrying Co., Ltd. Connection: United Kingdom. Telephone: Nos. 889 and 691 Central, Manchester. Telegraphic Address: " Hobe, Manchester." Code: A B C (5th Edition). Bankers: Union Bank of Manchester, Ltd.

COATES & CO., Licensed Rectifiers, and Dealers in British and Foreign Spirits, &c., Black Friars Distillery, Southside Street, Plymouth. Hours of Business: 8 a.m. to 5.30 p.m.; Saturdays, 8 a.m. to 1 p.m. Established about 1793. In 1814 the style of the firm was Fuge, Langmead & Co.; in 1816, Fuge, Fox & Co.; in 1824, Coates, Fox & Williams; subsequently, in succession, Coates, Fox, Williams & Co., Coates, Williams & Co., and Coatos & Co. Present Principals: Henry Gore Hawker, Harry Reginald Freeman, Harry Haden May, Reginald Stidl OW Iiawke I% Premises cover just under an acre, and the Distillery stands upon the site of the ancient Dominican (Black Friars) Monastery, founded, it is supposed, about the end of the fourteenth century. Remains of the old Monastery buildings (dating from the first half of the sixteenth century) are carefully preserved, and are of much antiquarian interest, notably the fine hand-wrought wooden roof of the Refectory, the Refectory window, &c. (The firm permit visitors to view these portions of the premises.) Stag: About fifty. Speciality: The " Original Plymouth Gin," made by a secret process known only to the partners of the firm. The Gin is widely known at home and abroad, and is manufactured with special regard to purity and uniform quality. Extract from Analyst's Certificate:— The purity of this Gin is so absolute that it retains its specific gravity after distillation and reduction to its previous bulk, and leaves no extractive, particularly no saccharine matter in the residue." . Award: Prize Modal, International Health Exhibition, London, 1884. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 92 Plymouth. Telegraphic Address: " Coates, Plymouth." Bankers: Harris, Bulteel & Co. (Naval Bank, Plymouth); and Barclay & Co., Ltd. (Plymouth).

COATES (JOHN) & COMPANY, LIMITED, Consulting and Inspecting Engineers and Merchant Shippers, 115, Victoria Street, S.W. Hours of Business: 9.30 a.in. to 5.30 p.m. Established in 1875. Incorporated as a Private Limited Company in 1909. Directors: John Coates, M.I.C.E. (Managing Director and Chairman), Frederick Coates, A.M.I.M.E. Branches: Melbourne, established in 1885; Sydney, Ottawa, Canada, and Vancouver, B.C. Business: Consulting and Inspecting Engineers, Merchant Shippers. Have built over thirty Gas Works in Australasia, and carried out the Melbourne and Sydney Hydraulic Power Systems. Consulting Engineers for Australian Commonwealth and Victorian Governments and for important Companies in Australasia. Telephone: No. 6213 Victoria, London. Telegraphic Address: " Coateslee, Sowest, London." Cable Address: " Coateslee, London." Codes: Western Union; Al; A B C (5th Edition); Bedford McNeil's; Lieber's. Bankers: London Joint Stock Bank, Ltd., Bank of New South Wales (London).

COATS, J. & P., Ltd., Ferguslie Thread Works, Paisley, N.B. Glasgow Office: 50, Bothwell Street. Established about 100 years ago. Conducted as a private firm down to 1884, and as a Joint Stock Corporation from 1884 to 1890. Incorporated as a Limited Company in 1890. Chairman: Sir Thomas Glen-Coats, Bart. The Ferguslie Thread Works at Paisley, as the result of the continuous expansion of the business, are now the largest of their kind, and give employment to a great number of hands. The operations of the Company as manufacturers of every description of Sewing Cotton are upon a scale of exceptional magnitude, and constitute one of the typical national industries of the United Kingdom. Their productions are known and used in all parts of the world. Telegraphic and Cable Address " Coats, Paisley."

COBBETT & CO., Wood Brokers and Agents, 76-78, Hamilton House, 155, Bishopsgate, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1875 by G. T. B. Cobbett, the present principal. Claim to have originated the American Hardwood Lumber Import business. Up to date of introduction only American Hardwood in logs was imported. Specialities: American Hardwoods and Maple Flooring. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 7619 Central; Nos. 6667-6668 London Wall. Telegraphic Address: " Hustings, London." Mr. G. T. B. Cobbett is Colonel Commanding the 10th Batt. the London Regt. Is Chairman Hardwood Section Timber Trades Federation, Member of the London Chamber of Commerce, London Territorial Association, Hon. Sec. National Skating Association of Great Britain, &c.

COBBOLD & SON, Wine and Spirit Merchants, Lower Brook Street, Ipswich. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about 1750 by the late Thomas Cobbold. Partnership Successions: (1) John Cobbold (son of founder) (d. 1835); (2) John Cobbold, son (d. 1860); (3) John Chevallier Cobbold (d. 1882), John Pattison Cobbold (d. 1875). Present Principals: John Dupuis Cobbold, Philip Wyndham Cobbold (sons). Specialities: Wines and Spirits. Proprietors of " Special Cardinal " and " Cardinal " Scotch and Irish Whiskies, and " Cardinal " Port. Connection: United Kingdom. Telephone: No. 181 Ipswich. Telegraphic Address: " Cardinal, Ipswich." Bankers: Capital and Counties Bank, Ltd. (Ipswich). Mr. John Dupuis Cobbold is DeputyLieutenant for Suffolk.

COCHRANE, J. P., & CO., Golf Ball Makers and Manufacturers of all Accessories and Appliances for Golf. Offices: 8, Murano Place, Edinburgh, and 60, Aldermanbury, London, E.C. Factory: Murano Works, Albert Street, Edinburgh. Established in 1896 by James Pringle Cochrane, the present principal. Staff: 400. Agencies: Australia, New Zealand, India, South Africa, Canada, &c. Specialities: Golf Balls and Accessories of well-known brands. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3861 Edinburgh. Telegraphic Address: " Gutta, Edinburgh." Code: A B C (5th Edition). Bankers: British Linen Bank (Leith Walk).

COCK (JAMES) & SONS, English Oak Bark Sole Leather Tanners, Shrewsbury Depot, 24, High Street, Shoreditch, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established about 1851 by James Cock sen. (grandfather of the present proprietor). Continued by (1) James Cock and John Cock; (2) James Cock (sen.) and Henry Cock; (3) Henry Cock and James Cock (jun.); (4) James Cock (jun.). Present Principal: James Harold Cock. Tanning has been carried on at the present site for centuries. Specialities: Highest quality Sole Leather, English Oak Bark Tannage. Their trade mark " Cock of the Walk " is well known. Award: Gold Medal (only award), Edinburgh, 1886. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 73 Shrewsbury; No. 5969 London Wall, London. Telegraphic Address: " Tanyard, Shrewsbury." Bankers: United Counties Bank, Ltd., Shrewsbury. Mr. J. H. Cock is a member of the United Tanners Federation.

COCK, RUSSELL & CO., Wine and Spirit Agents, 36, Great Tower Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1848 by R. Carew Chartres. Partnership Stocessions: (1) A. & R. Chartres, 1848 to 1871; (2) R. Carew Chartres & Co., 1872 to 1876; (3) Cock, Russell & Co., since 1877. Speciality: A. A. Ferreira's Port Wines, and Woodhouse & Co.'s Marsala. Also hold a number of other important Agencies. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 7709 Central. Telegraphic Address: " Leah, London." Bankers: National Bank (Old Broad Street, E.C.).

COCKBURN & CAMPBELL, Wine Merchants, 14, Berkeley Street, Piccadilly, London, W.; and 32, St. Andrew Square, Edinburgh. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. This old-established firm was originally founded in Leith about the year 1800. The present Edinburgh premises were acquired by John Cockburn in 1831. From 1843 to 1886 the London offices were at 151, Piccadilly, adjoining the Green Park. Specialities: Wines and Spirits; Scotch Whiskies are a special feature. Branches: 143, St. Vincent Street, Glasgow. Agencies at St. Andrews, N.B.; and at Calcutta, Bombay, and Rangoon, India. Telephones: No. 50 Mayfair (London); No. 1975 Central (Edinburgh); No. 1758 P 2 Argyle (Glasgow). Telegraphic Addresses: " Koburn, Piccy, London "; " Cockburn, Edinburgh "; " Camel, Glasgow."

COCKBURN, SMITHES & CO., Port Wine Shippers, Oporto, Portugal, and 60, Mark Lane, London, E.C. Established in 1815, and has long been known as one of the leading houses engaged in the Port Wine trade. Present Partners: Edward Winstanley Cobb, Henry Clement Hadrill, William Morphett Cobb, Archibald Cock burn Smithes, Reginald Frederick Cobb. Speciality: A well-known brand of Port Wine. Connection: World-wide. Telephone: No. 1878 P.O. Central. Telegraphic Addresses: " Cockburn, London "; " Cosmit, Oporto."

COCKERELL (GEO. J.) & CO. Incorporated with Rickett, Cockerell & Co., Ltd.

COCKEY (EDWARD) & SONS, Ltd., Gas Engineers and Contractors, The Iron Works, Garston, Frome; and 39, Victoria Street, Westminster, London, S.W . Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 12 noon. Established in the nineteenth century by Edward Cockey, as Iron and Brass Founder and General Engineer. Incorporated as a Limited Company in 1886. Present Directors: W. F. Perkins, M.P. (Chairman), James Lawson (Managing Director), P. Griffiths, C. Holmes Hunt and H. King Hiller. Were amongst the earliest makers of Gasholders. Premises: Cover ten acres. Staff: From 250. Business: Contractors for complete Gas Works; also Constructional Steel Work of all descriptions. Patents: Cockey's Washer Scrubber, Centre Valve, Safety Bye Pass Valve, and Furnace Doors and Frames. Award: Prize Medal, International Exhibition, 1862; for Cockey's Patent Centre Valve. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 16 Frome and No. 5238 Victoria, London. Tele graphic Addresses: " Cockey's, Frome "; " Edcosolim, Vic, London." Code: A B C. Bankers: Parr's Bank, Ltd. (Frome).

COCKILL, HENRY F., & SONS, Ltd., Leather Belting and Mechanical Leather Goods Manufacturers. Registered Office: Mount View Leather Works, Cleckheaton; Gomersal Leather Works, Gomersal. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1863 by Henry F. Cockill. Succeeded by Harry Cockill and Ernest Cockill. Incorporated as a Limited Company in 1895. Directors: Harry Cockill, Ernest Cockill. Premises: Cover a large area. Works are equipped with all modern appliances. Export and General Sales Department: 19, Old Millgate, Manchester. Specialities: " Stretchless " Leather Belting. Specialise in Driving of Cotton Machinery and Leather Goods for all Textile purposes. Claim to be the largest makers of Condenser Rubber Leathers. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 27 Cleckheaton; Manchester, No. 4525 City. Telegraphic Addresses: " Cockill, Cleckheaton "; " Belting, Manchester." Code: A B C (5th Edition). Bankers: Halifax Commercial Banking Co., Ltd. (Bradford).

COCKS, BIDDULPH & CO., Bankers, 43, Charing Cross, London, S.W. Hours of Business: 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1759 by ancestors of the present firm. Present Principals: The Right Hon. Lord Biddulph, George Tournay Biddulph, Thomas Somers Vernon Cocks, Edward Lygon Somers Cocks, the Hon. John Michael Gordon Biddulph, the Hon. Thomas Henry Frederick Egerton. Telephone: No. 5159 Gerrard. Telegraphic Address: " Shroff age, Westrand, London."

COCKSHOOT (JOSEPH) & CO., Ltd., Engineers, &c., 39, Great Ducie Street, Manchester. Hours of Business: Always open. Incorporated as a Limited Company. Managing Director: Sydney Norris. Secretary: Alfred West. Branch: Great Northern Arches, Deansgate. Business: Coach and Motor body Builders and Automobile Engineers. Awards: Many. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 169, 930 City; No. 5434 Central, Manchester. Telegraphic Address: " Landaus, Manchester."

CODLING & HODGKINSON, Cotton Spinners and Manufacturers, Mill Hill Cotton Works, Woodfield, and Lune Street Mills, Blackburn, Lancashire. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, 6 a.m. to 12 noon. Established in 1860 by John Codling, Benjamin Swain, and Robert Hodgkinson. Present Principal: Frederick Hodgkinson, son of the last-named founder. Staff: Over 700. Manchester Office: 66, North Corridor, Royal Exchange. Specialities: India and China Shirtings, T cloths, Maddapolams. Telephones: No. 275 Manchester, No. 4375. Telegraphic Address " Hodgkinson, Blackburn." Bankers: Lloyds Bank Limited. Mr. F. Hodgkinson is a member of Council of the British Cotton Growing Association, and of the Blackburn Chamber of Commerce; is a Director of Imperial Mills, Ltd., and Hollin Bank Mills, Blackburn.

COGGAN (CHARLES) & CO., Ltd., Manufacturers of Hosiery and Underwear. Registered Offices and Warehouse: Hounds Gate, Nottingham. Factory: Calverton, Notts. London Warehouse: 44, Gutter Lane, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1879 by Charles Coggan. Incorporated as a Limited Company. Managing Director: Charles Coggan. Secretary: Archibald C. P. Coggan. Premises: Works occupy nearly one acre. Stag About 200. Specialities: Underwear suitable for Ex port; Good, Medium, and Best Class Hose and Half Hose for Home and Export. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 190x Nottingham; Factory, No. 5 Arnold; No. 11880 Central, London. Telegraphic Address: " Coggan, Nottingham." Bankers: London City and Midland Bank, Ltd.

COGHILL, H., & SON, Borax and Boracic Acid Manufacturers, Newcastle, Staffs., and 19, Hanover Street, Liverpool. Works: Old Swan, Liverpool. Hours of Business: Usual. Established in 1836 by Edward Wood. Continued by (1) Edward Wood & Co. (Co. H. Coghill); (2) H. Coghill & Son. Present Principals: Percy De Geiger Coghill, Norman Alfred Coghill, and Frank Howard Coghill. Premises: Head Office in Newcastle, Staffordshire; Offices and Warehouse in Hanover Street and Gradwell Street; and Works, Old Swan, Liverpool. Specialities: Borax and Boracic Acid. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 82 Newcastle, Staffs. Telegraphic and Cable Address: " Coghill, Newcastle, Staffs." Code: A B C (4th and 5th Editions). Bankers: National Provincial Bank of England, Ltd., Newcastle, Staffs.

COHEN, B. S., Ltd., Manufacturers of Pencils, &c., Britannia Pencil Works, Neasden, London, N.W. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1803 by S. Cohen. Incorporated as a private Limited Company in 1904. Directors: C. S. Cohen, Arthur Johnson, John Sandeison, F.I.C., F.C.S., and Percy Charnaud. Premises: Buildings cover two acres of freehold ground with Offices and Warehouse. Staff: About 150. Staff Club: Gymnasium, Football, &c. Specialities: Pencils, Crayons, Pastels, Penholders, Blackboard Chalks, &c. Trade Mark: Pointed Pencil. Awards: Eighteen Prize Medals. Connection: World-wide. Contractors to H.M. Government (Stationery, Office); also to the London County Council and to Colonial Governments. Telephone: No. 264 Willesden. Telegraphic Address: " Omnimodus, London." Bankers: London Joint Stock Bank, Ltd.

COHEN (HARRIS) & SONS, Export Merchants, 36, Jewin Street; and 36 and 38, Jewin Crescent, London, E.C. Hours of Business: Usual. Established in 1879. Successors to Clarke & Dobin, Limited. Present Principals: Marcus Cohen, F. Lewis Cohen. Branches: Madras, India (Cohen, Edwards & Co.); Alexandria, Egypt. Specialities: " Eyeglass " and " Lamp " Brands of Sundries Goods. Connection: Foreign, Colonial. Telephones: Nos. 4806 and 4807 City, London. Telegraphic Address: " Fingerings," London, Alexandria, and Madras. Codes: A B C (5th Edition) and Private. Bankers: London and South-Western Bank, Ltd. Mr. Marcus Cohen is an exTown Councillor of West Ham. Clubs: Motor Club; Junior Conservative.

COKER, A., & CO., Shipowners and Shipbrokers, Forwarding Agents, 20, Castle Street, Liverpool. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, close at 3 p.m. Established in 1898 by Alfred Coker, joined in 1907 by Alfred Coker (jun.). Present Principals: Alfred Coker, Alfred Coker (jun.), and Henry William Coker. The founder was partner from 1871 in the firm of W. H. Stott and Co. Later Stott, Coker & Co. Staff: Nineteen. Branch: 17, Brazennose Street, Manchester. Business: Regular Services from Manchester and Liverpool to Denmark, Sweden, Germany and Russia. Through rates quoted to all interior points. Shipbrokers, Chartering Agents, Forwarding Agents. Connection: British and Continental. Telephone: No. 839 Central, Liverpool (Private Exchange); No. 6749 Central, Manchester. Telegraphic Addresses: " Coker, Liverpool "; " Cokerite, Manchester." Codes: Watkin (1884 and 1904 Editions), Scott's, 188'5. The partners are members of the Liverpool Chamber of Commerce, Internationale Verkehre der russischen Eisenbahnen (Russian International Railway Conference), and of the Baltic and White Sea Conference.

COLCHESTER MANUFACTURING CO., Wholesale and Export Clothiers, Stanwell Street, Colchester. Hours of Business 8 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1855 by Thomas Hammond, Senior, continued by (1) Thomas Hammond and Thomas Bentley Turner; Dissolved 1900; (2) T. B. Turner. Present Principals: Thomas Bentley Turner and Ernest Hammond Turner (since 1912). Premises: Large Ware-' houses and Factory. Staff: About 600. Specialities: Flannel Suits, Trousers, Sports Jackets, Alpacas, Silk Mercerized and Drill Clothing for Summer Wear. (Wholesale and Shipping only). Connection: United Kingdom and Colonial. Goods shipped to all parts of the World. Contractors to H.M. Government (Army), also to the Crown Agents for the Colonies, &c. Telephone: No. 35 Colchester. Telegraphic Address: " Progress, Colchester."

COLD KNOTT COLLIERY CO., Ltd. (THE), Colliery Owners, 17, Victoria Road, Darlington, and Cold Knott Collieries, Crook, Co. Durham. Hours of Business: 9 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1910. Directors: John Harry Ramsey (Chairman), Edward Lyall, Thomas Snowdon and Percy Widdas. Speciality: Coking Coal. Telephone: No. 59 Darlington. Telegraphic Address: " Ballarat, Darlington."

COLDICOTT, JOSEPH CHARLES, Leather Manufacturer, Broad Green, Wellingborough. Hours of Business: 8 a.m. to 6 p.m. Established in 1886 by J. C. Coldicott, the present principal. Staff: 120. Specialities: Basils and Dyed Sheep Leather and Coloured Hide Bellies and Calf. Connection: United Kingdom, Colonial, India, France and Germany. Telephone: No. 10 Wellingborough. Telegraphic Address: " Coldicott, Wellingborough." Code: Widebrook. Mr. Coldicott is a late member of the Urban Council.

COLE BROTHERS, Ltd., Drapers, House Furnishers, &c., Church Street and Fargate, Sheffield. Hours of Business: 9 a.m. to 6 p.m., October to March; 9 a.m. to 7 p.m., April to September; Saturdays, 9 a.m. to 1 p.m. Established in 1847 by John Cole (d.), Thomas Cole (d.), Skelton Cole, J.P. (d.), brothers. Incorporated as a Limited Company in 1898. Directors: Thomas Skelton Cole (Chairman), Thomas Cole, Arthur Unwin Cole (sons of the founders). The business from small beginnings has largely increased, and is now claimed to be one of the most important in the North of England. Premises: Have a frontage to Church Street and Fargate of 330 ft. Occupy handsome buildings, the site being one of the finest in Sheffield. Staff: Nearly 500. Staff Clubs: Large Athletic Association and Ground, Cricket, Football, Tennis, Cycling, Swimming, &c. Business: General Drapers, House Furnishers, &c. Supply the best goods in all departments. Claim to be thoroughly up-to-date and second to none in the district. Good class Family trade. Connection: United Kingdom (chiefly Sheffield and district), Foreign, Colonial. Telephones: Nos. 224, 2956, and 435 Sheffield. Telegraphic Address: " Cole, Sheffield." Bankers: Williams Deacon's Bank, Ltd. (Sheffield). The Directors are members of the Sheffield Drapers' Association, the Sheffield Chamber of Commerce, the London Drapers' Chamber of Trade, and the National Chamber of Trade.

COLE, MARCHENT & MORLEY, Ltd., Engine Builders and General Engineers, Prospect Foundry, Wakefield Road, Bradford. Hours of Business: 8.30 a.m. to 5.30 p.m. This business was established in 1848 by Messrs. Cole & Marchent as Engine Builders and General Millwrights, and was carried on by them until the year 1890, when the business and premises were purchased by H. W. Morley, and incorporated as a Limited Liability Company in 1899. The business has made steady progress under the directorate of H. W. Morley, D. H. Illingworth, and G. H. Hodgson. The leading Specialities are High-class Stationary Engines ranging from 100 h.p. to 2,500 h.p. or 3,000 h.p. A great many have been built both for Electric Traction purposes and for Driving Mills of all descriptions. The Company are also manufacturers of Condensing Plants of all descriptions and heavy Millwright work. Are manufacturers of Crude Oil Engines, known as the " Diesel " Oil Engine. The leading patents relate to Piston Drop Valves and Surface Condensing Plants. The Company have a business connection in all the Continents of the Globe, having supplied engines, &c., for almost every part of the civilised world. Number of hands and staff about 500. Telephone: No. 4744 (2 lines) Bradford. Telegraphic Address: " Cole, Bradford." Codes: A B C (5th Edition); Engineering (1st and 2nd Editions) • Lieber 's; A 1; and Western Union. i3ankers: Bradford District Bank, Ltd.

COLE (WILLIAM H.) & CO., LIMITED, Hairpin and Hook and Eye Manufacturers, Painswick, Gloucestershire, and 13, Beech Street, Barbican, London, E.C. Hours of Business: Usual. Established over fifty years ago. Incorporated as a Private Limited Company in 1906. Directors: William Henry Cole (Governing Director) and Edward Reed, J.P. Specialities: Hairpins and Hooks and Eyes. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 2 Painswick; No. 464 London Wall. Telegraphic Addresses: " Eloc, Painswick "; " Elocole, London." Bankers: London County and Westminster Bank, Ltd.

COLEMAN & CO., Ltd., Proprietors and manufacturers of " Wincarnis," Wincarnis Works, Norwich. Hours of Business: Factory, 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m.; Office, 9 a.m. to 6 p.m. Established in 1881 by Wm. Coleman. Incorporated as a Limited Company in 1887. Directors: Wm. O. Snelling, J. W. Sewell, G. J. Buxton, W. I. Simpson, and W. B. Girling. Secretary: W. J. Brackenbury. General Manager: Wm. Rudderham. Premises: Extensive factory at Norwich. Staff: About 400. Speciality: " Wincarnis," made from Extract of Meat, Extract of Malt, and Wine. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1183 Norwich. Telegraphic Address: " Wincarnis, Norwich."

COLEMAN, E. J., & SONS, Potato Merchants, Fruit Commission Agents and Farmers, 20 & 21, Great Northern Potato Market, King's Cross, London, N. Hours of Business: Office, 9 a.m. to 6 p.m. Early Market, Covent Garden, 3.30 a.m. Tuesdays, Thursdays, and Saturdays; 5.30 a.m. Mondays, Wednesdays, and Fridays; Kings Cross, 6 a.m. to 6 p.m. Established: About 1803 by great grandfather of senior partner. Partnership Successions: (1) Benjamin Coleman, 1830; (2) W. J. Coleman, about 1838; (3) E. J. Coleman & Sons, established two years ago on the dissolution of the partnership of the firm of W. J. Coleman & Sons. Present Principals: Edward James Coleman, Harold Warren Coleman and Douglas John Coleman. One of the oldest firms in the trade. The firm's forerunners occupied premises in the original old. Covent Garden Market, and have continued in direct line ever since. Staff: Over 200. Branches: South Side and Jubilee Market, Covent Garden, London; Ramsey St. Mary's, Hunts; Holbeach and Long Sutton, Lincs.; Peterboro'; Wisbech, Cambs; 23, Esplanade, Jersey; St. Malo, France, &c., Extensive farms in Hunts and Cambridgeshire. Specialities: Import Potatoes and Export to all parts of the world. Extensive handling of Fruit and Vegetables on Commission. Claim that Mr. Edward Coleman was the pioneer of the important Potato growing industry in the Canary Islands. Connection: United Kingdom, Channel Islands, France, Germany, Belgium, Holland, Spain, Portugal, Denmark, United States, Canada, South Africa, Tasmania, South America, Madeira, Canary Islands, &c. Telephones: No. 6471 Gerrard (Covent Garden); No. 2396 North (King's Cross), London; No. 6 Ramsey; No. 16 Holbeach; No. 682 Jersey. Telegraphic and Cable Address: " Gracolema, London "; " Edward Coleman " Jersey and St. Mary's; " Pearl, Holbeach." Codes: Western Union, A B C (5th Edition). Bankers: London County and Westminster Bank, Ltd., Bow Street, London; Barclay & Co., Ltd., Ramsey, Hunts. Club: (Mr. E. Coleman), Farmers. Mr. Edward Coleman is a member of the Holborn Borough Council, is Chairman of the Baths Committee of the same, member of the Hunts Chamber of Commerce, &c.

COLEMAN, GEO. (late of W. J. COLEMAN & SONS), Potato and Fruit Salesman, Covent Garden Market, London, W.C., and 16 and 17, Midland Railway Potato Depot, St. Pancras, London, N. Hours of Business: Office, 9 a.m. to 5 p.m.; Early Market, Covent Garden, 3.30 a.m., Tuesdays, Thursdays, and Saturdays; 5.30 a.m., Mondays, Wednesdays, and Fridays; St. Pancras, 6 a.m. to 6 p.m. Established about 1803 by the great-grandfather of the present proprietor, in old Covent Garden; succeeded in 1830 by Benjamin Coleman, and about 1845 by William John Coleman. The firm have extensive business and farms at Ramsey St. Mary's, Hunts. Branches: 18, Gloucester Street, St. HoliGrs, Jersey; St. Malo, France Holbeach, Lincs. Specialities: Potatoes in Bulk; English and Foreign Fruits. Connection: United Kingdom, Franco, Spain, Germany, Holland, Belgium, United States, Canada, Tasmania, Canary Islands. Telephones: No. 2957 Gerrard (for Covent Garden); No. 2688 North (for St. Pancras). Telegraphic Address: " Genamoloc, London." Bankers: London County and Westminster Bank, Ltd. (Covent Garden Branch).

COLES, SHADBOLT & CO., Ltd., Portland Cement Manufacturers and General Builders' Merchants, 123, Caledonian Road, London, N. Hours of Business: 6 a.m. to 6 p.m. Established in 1850. incorporated as a Limited Company in 1904. Premises: Large Works at Harefield, near Uxbridge, Middlesex. London Office and Depot, 123, Caledonian Road, N. Depots for all kinds of Building Materials at 427, Harrow Road, W.; Dolphin Wharf, Rockingham Road, Uxbridge; 11, Market Street, Watford, Herts.; Hayes Bridge Wharf, Southall. London & North-Western Goods Department, Weedon; Midland Railway at Rugby, and Great Western Railway, West Drayton, for Portland Cement in Trucks. Specialities: Portland Cement, Whiting, Stock Bricks. Firm have a very important business throughout the country, being one of the largest companies engaged in this trade. Telephones: No. 23 P.O. Rickmansworth; No. 12546 Central. Telegraphic Addresses: " Shadbolt, Harefield "; " Shadbolt, Caledonian Road, London."

COLES, SON & CO., Ltd., East India Merchants and Textile Printers, 12, Bow Lane, Cheapside, E.C., and Cutler Street Warehouses, Port of London Authority, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1810 by Robert and Benjamin Brown, Factors of the old East India Co., who became Free Merchants in the lapse of the Company Charter about 1820. Continued by Richard Cooke Coles (nephew), in 1847, as Coles, Brown & Co.; (2) F. W. Coles retired 1904. Incorporated as a Limited Company in 1909. Directors: W. B. Coles, youngest son of R. C. Coles (d.) (Chairman), R. F. Harrison, John Cook, and H. Dansie (Managing Directors). Still occupy the berth in the Cutler Street Warehouses, held since foundation. Claim to be the only merchants left so privileged. Branches: Manchester, 23, George Street; Liverpool, 8, Fazakorley Street; Madras, Shanghai, Cheefoo and Canton. Specialities: Madras Handkerchiefs and Blue Sallampores, Silk and Cotton Piece Goods, Matting, &c. Connection: United Kingdom, Foreign and Co!on'al. Telephones: No. 6305 City; No. 2520 London Wall, London; No. 2254 City, Manchester. Telegraphic Address: " Sallamcore," London and Manchester. Code: A B C. Bankers: London County and Westnlxister Bank, Ltd.

COLEY BROTHERS, Manufacturing Jewellers and Goldsmiths, 119, Vyso Street, Birmingham. Hours of Business: 9 a.m. to 7 p.m. Established in 1870 by George Coley (d.), William Henry Coley, and Job Coley (retired), brothers. Present Principals: William Henry Coley and Alfred George Coley and William Arthur Coley (sons). Specialities: Jewellery of all kinds. A special feature made of Rings of all descriptions. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 96 Jewellers, Birmingham. Bankers: London City and Midland Bank, Ltd. Mr. W. H. Coley is a member of the Birmingham City Council.

COLLARD & COLLARD, Pianoforte Manufacturers. Offices: 33, Oval Road, London, N.W. Established in 1760. Factories at Oval Road, Regent's Park, N.W. Telephone: No. 3535 North. Telegraphic Address: " Pianinos, London."

COLLEDGE & BRIDGEN, Lock Manufacturers and Hardware Merchants, Midland Lock Works, Wolverhampton, and Queen Anne's Chambers, Westminster, London, S.W. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m. Established in 1870 by Charles Colledge. Joined by Harvey Bridgen in 1876. Present Principals: Charles Colledge and Harvey Bridgen. Specialities: Highclass Locks and Builders' Hardware. Patents: Locks, Door Springs, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 118 Wolverhampton. Telegraphic Address: "Colledge, Wolverhampton." Bankers: National Provincial Bank of England, Ltd. Club: (Mr. C. Colledge) Constitutional (London).

COLLIER & CO., Wine and Spirit Merchants, 53, Southside Street, and 18, George Street, Plymouth. Established some years prior to 1676. Present Principals: Mortimer John Collier, George Buller Collier, Mortimer Calmady Collier, Claude Bertram Collier. One of the oldest firms of wine merchants in the Kingdom, and understood to be the oldest established wine merchants to the Royal Navy. Premises: Head offices and warehouses cover about three acres. Extend from Southside Street to Friar's Lane, New Street, Garrison Green. The buildings were chiefly constructed in the eighteenth century by John Collier. Branch: 10, Ordnance Row, The Hard, Portsmouth. Speciality: Makers of the well-known Devonshire Liqueurs. Highest awards, Paris, 1900, and Franco-British Exhibition, 1908. Connection: World-wide. Royal Warrants: Special appointments to H.M. King George V., also to their late Majesties King Edward VII. and Queen Victoria. Telephone: No. 1234 Plymouth. Telegraphic Address: " Collier, Plymouth." Bankers: Lloyds Bank Limited.

COLLIER (THOMAS) & CO., Ltd., Warehousemen, 33, High Street, Manchester. Hours of Business: Usual. Established in 1857. Incorporated as a Limited Company in 1895. Directors: Frederick Collier (Chairman), John Lloyd, William Bowen, Edwin Davies, C. C. Dunkerley, Peter Armstrong. Branches: Liverpool, Birmingham, Leeds, Newcastle-on-Tyne, Sydney, Melbourne. Specialities: Haberdashery, Yarns, Trimmings, Hosiery, Furs, Ribbons, Laces, Corsets, Manchester Goods, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 817 and 818 City, Manchester. Telegraphic Address " Cornet, Manchester."

COLLINGRIDGE, W. H. & L., Newspaper Proprietors, Printers, and Publishers, City Press, 148 and 149, Aldersgate Street, 16, Newbury Street and Half-moon Passage, London, E.C. Established in 1840 by D. A. Doudney, who, in 1846, took Holy Orders and sold the business to the late William Hill Collingridge. Partnership Successions: 1870, W. H. Collingridge and L. Collingridge; 1894, Leonard Collingridge, John Collingridge, Hugh Collingridge, Leonard T. Collingridge. Present Partners: John Collingridge, Hugh Collingridge, Leonard T. Collingridge. Premises: Extensive printing and publishing offices in Aldersgate Street. Works in Newbury Street, Half-moon Passage, and Bat tholomew Place, equipped with an electrically driven plant of modern printing presses, Linotype machines, &c. Specialities: High-class Catalogues for all trades; Newspapers, Periodicals, and High-grade Printing generally; Colour Printing. Are proprietors and publishers of a number of well-known journals and periodicals. Telephones: No. 831 Holborn (for Printing Dept., Editorial, and Counting House); No. 2140 Holborn (for Publishing and Advertising Depts.). Telegraphic Address: " Collingridges, Cent, London."

COLLINS & CO., Merchants and Commission Agents, 70, Gracechurch Street, London, E.C. Head Office: Tientsin, China. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1882 by the late G. W. Collins, W. W. Dickinson and W. C. C. Anderson. Present Principals: D. C. Rutherford, J.P., W. A. Morling, C. R. Morling and E. L. Cockell. Premises: Offices, London and Tientsin, China. Staff: Ten. Branch: Shanghai, China. Business: Import Produce from China, Export General Merchandise. Connection: United Kingdom, China, America. Telephones: No. 1291 Avenue; No. 13409 Central, London. T. elegraphic Address; " Koorblaw Grace, London." Cable Address: " Koorblaw, London." Codes: Lieber's, A 1, A B C (4th and 5th Editions), Engineering, Private. Bankers: Royal Bank of Scotland, London and SouthWestern Bank, Ltd.

COLLINS (D. GEORGE), Ltd., Wholesale Manufacturers of Solid Silver, Electro Plate, &c., 118, Newgate Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1891 by D. George Collins. Incorporated as a Limited Company in 1905. Directors: D. George Collins (Managing Director). Premises: Monument Works, Carver Street, Sheffield, Staff: Fourteen at Newgate Street, 200 at Works. Specialities: Solid Silver, Electro Plate, Cutlery, and Medals; also Trophies for all kinds of Sport. Make a special feature of Hotel and Ship Plate. Wholesale only. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephones: No. 521 Holborn No. 2290 Holborn. Telegraphic Address: "Worthful, London." Mr. D. George Collins has boon for eleven years a member of the Common Council of the City of London, Chairman of the Cattle Market Committee; Founder, Acting President, and Chairman of the City of London International Commercial Association ' (Entente Internationale); Chevalier of the Legion of Honour; an Arbitrator and Expert for the London Chamber of Commerce; a member of the Wheelwrights Company. Is Chairman of the Shirley Park Golf Estate, Ltd., East Croydon; Chairman of the St. Austell China Clay Works, Ltd., Cornwall; Chairman of the Enamo Co., Ltd., Wimbledon.

COLLINS (EDWARD) & SONS, Paper Manufacturers, Kelvin dale Paper Works, Maryhill, Glasgow. London Agency: 20, Queenhithe, E.C. Hours of Business: Usual. Established in 1746 by Edward Collins. Present Principal: Charles M. Collins. Since foundation the business has been continued by the same family. Have been makers of Blotting Papers since 1804. Premises: Consist of four Machine Mills. Specialities: E. S. Writings and Envelope Papers, Printings, Lithographic Papers, Music Papers, Pulp Boards, Chart Papers, Enamelling Papers, Blotting Papers in all qualities. Award: Edinburgh Society Medal, 1756 (the only occasion exhibited). Connection: United Kingdom, Foreign and Colonial. Telephones: No. 40 Hillhead; No. 60 Kelvin. Telegraphic Address: " Collins, Maryhill, Glasgow," Code: A )13 C (5th Editicn), Bankers: British Linen Bank (Glasgow); National Bank of Scotland, Ltd. (London).

COLLINS (FRANK L. H.) & SONS, Incorporated Insurance Brokers and Agents, 4B, Frederick's Place, Old Jewry, London, E.C.; and at Lloyds. Hours of Business: Usual. Established in 1846 by Frank L. H. Collins. Present Principals: Frank L. H. Collins, Arthur Ross Collins, Ernest H. Collins, Charles Gold, J.P., Percy Collins, J.P. Business: Brokers and Agents for all classes of Insurance. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4830 London Wall (four lines). Telegraphic and Cable Address: " Prompt, London." Codes: A B C, Al, Western Union. Bankers: Union of London and Smiths Bank, Ltd.

COLLINS (WILLIAM), SONS & CO., Ltd., Publishers, Booksellers, Wholesale and Export Manufacturing Stationers, Horriot Hill Works, Cathedral Street, Glasgow. Hours of Business: 8.30 a.m. to 5.30 p.m. Established in 1814 by William Collins, great-grandfather of the present Chairman. Associated with tho founder was his son, William Collins (afterwards Sir William Collins), who died in 1895, when his son (also William Collins) succeeded to the Chairmanship; the latter died in 1906, and was succeeded by his nephew, William A. Collins, who is a son of A. Glen Collins, second son of Sir William Collins. Incorporated as a Limited Company in 1880. Directors: William A. Collins (Chairman and Managing Director), G. P. Collins, M.P., William Collins Dickson, Hugh Allan, James Paterson, William Black, and E. G. Dow. From a comparatively small beginning the business has gradually grown until it has become one of the largest of its kind in the United Kingdom. Premises are very extensive, and are fitted with up-todate plant for production on a large scale. Staff: About 2,500. Branch: 4, Bridewell Place, London, E.C. Agencies in Sydney, N.S.W.; Melbourne (Viet.); Auckland, Wellington, and Christchurch, N.Z., and other countries. Specialities: Bibles, School Books, General Literature, Reprints of Copyright and Non-Copyright Books and Diaries. Are also manufacturers on an extensive scale of Account Books, Note Books, Note Papers, and Envelopes. Connection: United Kingdom, Foreign, Colonial. Telephones: Bell 3030 (five lines). Telegraphic Addresses: " Collins, Glasgow "; " Collins, Limited, Fleet, London." Bankers: Royal Bank of Scotland (Glasgow); British Linen Bank (Glasgow); Clydesdale Bank, Ltd. (Glasgow); Royal Bank of Scotland (London); National Bank of Scotland, Ltd. (London); Clydesdale Bank, Ltd. (London).

COLMAN, J. & J., Ltd., Manufacturers of Mustard, Starch, Corn Flour, Blue, and Self-Rising Flour, 108, Cannon Street, London, E.C.; and Carrow Works, Norwich. Hours of Business: Factory, 6 a.m. to 6p.m.; Office, 9 a.m. to 5.30 p.m. Established in 1804-5 by Jeremiah Colman, of Norwich, who took into partnership his three nephews, James, Jeremiah, and Edward Colman; after his retirement and death, the following were added as partners at various times: Jeremiah James Colman, Frederick E. Colman, Jeremiah Colman, jun., Russell James Colman, and Alan C. H. Colman. Incorporated: December, 1896, as a Limited Company. Present Directors: Sir Jeremiah Colman, Bart. (Chairman), Russell J. Colman, F. Gordon D. Colman, Frank Bellville, Jeremiah Colman, Edwin B. Southwoll. Premises: The Carroty Works at Norwich are among the most completely organised industrial establishments in the United Kingdom. These premises cover 1,100,000 square feet, and extend over 32 acres. Buildings contain 10,000,000 cubic feet. Branches: Bethnal Green Starch Works, 7, Old Ford Road, London, E., and New Century Buildings, Denmark Street, London. E.; Warehouses at Jubilee Wharf, Wapping, London, E., and at Great Yarmouth. Stall: The total number of hands employed approximates 3,000, and the representative and office staff numbers over 200. Specialities: Mustard, Starch, Corn Flour, Blue, and Self Rising Flour. Tncorporated with the business is that of Keen, Robinson & Co., Ltd. In 1901 the Company also acquired the Starch and Blue business of Orlando Jones & Co., Ltd. Awards: Gold, Silver, and other medals to the number of fiftyfive; Grand Prix, Paris, 1900; the Cross of the Legion of Honour, Paris, 1878; at Franco-British Exhibition, London, 1908, the following Awards:—Grand Prix for Colman's Mustard, Starch, SelfRising Flour, Corn Flour, and Semolina; DiplOme d'Honneur for Boon's Mustard and Spices; Grand Prix for Robinson's " Patent " Barley, " Patent " Groats, and Waverley Oats; Gold Medal for Oxford Blue. At Japan-British Exhibition, 1910, Grand Prize for Colman's Mustard, Starch, Corn Flour, Self-Rising Flour, Semolina and Blue; and Grand Prize for Keen's Mustard, Spices, " Patent " Barley and " Patent " Groats and Blue. The total number of Medals now held by the united companies is over 120. Royal Warrants: Special Appointments to His Majesty King George V., to Queen Alexandra, to His Majesty the King of Spain, and to Her Majesty the Queen of Norway. Connection: World-wide. Con tractors to the Admiralty and the India Office. Telephones: Nos. 3026, 3027, 3028, and 3029 City, London; Nos. 1200, 1201, 0202, and 1203 Norwich. Telegraphic Addresses: " Colmans, Lon don "; " Colmans, Norwich." Codes: A 1; A B C (4th and 5th Editions); Bentley's Complete Phrase Code; and Lieber's Code. Sir Jeremiah Colman, Bart., M.A. (Chairman of the Company), is a Deputy-Lieu tenant and was High Sheriff of Surrey, and is one of His Majesty's Lieutenants for the City of London; was Master of the Skinners Company in 1899-1900. Mr. Russell J. Colman is Deputy-Lieutenant, and was High Sheriff, of Norfolk, and has been Mayor and Sheriff of Norwich.

COLNAGHI, P. & D., & OBACH, Experts, Valuers and Dealers in Old and Modern Pictures, Engravings, Drawings and Etch ings, 144, 145 and 146, New Bond Street, W. Hours of Business: 9.30 a.m. to 6 p.m., except Saturdays. Established in 1760 by Paul Colnaghi; continued by (1) Colnaghi & Molteno; (2) Colnaghi, Sala & Co.; (3) Colnaghi & Sons; (4) Paul & Dominic Colnaghi & Co.; (5) P. & D. Colnaghi & Obach. Present Principals: Otto C. H. Gutokunst and Gustavus Mayer. One of the oldest and most influential firms of Art Dealers. Premises: Spacious Galleries where periodical Exhibitions of Paintings, Drawings and Etchings are held. Specialities: Noted for Fine Paintings by the Great Masters, Publications of Engravings and Etchings. Connection: World-wide in all leading Art Centres. Royal War rants: Have held Special appointments for over a century to the Royal Family. Publishers to H.M. King George V., to His late Majesty King Edward VII., Her late Majesty Queen Victoria, and to His late Royal Highness the Prince Consort and to many other Royalties. Telephone: No. 6356 Mayfair (three lines). Telegrams: " Colnaghi, Wesdo, London." Bankers: Barclay & Co., Ltd. (1, Pall Mall East). The partners are Publishing Members of the Incorporated Printsellers Association, and members of the Fine Art Trades Guild.

COLONIAL BANK. Head Office: 16, Bishopsgate, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Incorporated by Royal Charter in 1836. Chairman: Charles R. Gurney Hoare. Branches and Agencies: Seventeen in the West Indies and British Guiana. Also Agents in Canada, New York, Paris, Hamburg, Copenhagen. Business: All Banking transactions. Connection: United Kingdom, West Indies, British Guiana, &c. Telegraphic Address: " Bishoplike, London."

COLONIAL MUTUAL LIFE ASSURANCE SOCIETY LIMITED OF AUSTRALIA (THE), 33, Poultry, London, E.C. Established in 1873. London Board of Directors: The Right Hon. the Earl of Ranfurly, G.C.M.G., D.L., J.P., &c., The Right Hon. the Earl of Leitrim, David Finlayson, Esq. (Chairman, London Bank of Australia), and Ernest Baggallay, J.P. Manager: Arthur E. Gibbs. This being a Society founded on the Mutual principle, all the profits belong to the insured. The annual income exceeds £500,000. In 1873 the funds stood at £2,864, now they aro represented by £3,444,949. ,Loans granted on policies. The Society makes special features of Endowment Assurance, and combined Life and Endowment with Personal Accident and Sickness Insurance all in one contract. Branches: Liverpool, Ca: Jiff, Hull, Leicester, Dundee, Birmingham, Manchester, Newcastle-on-Tyne, Aberdeen, Edinburgh, Glasgow, Belfast, Dublin, Cork. There are many offices established throughout Australia, New Zealand, Fiji, Cape Colony, Natal, and Transvaal. Telephone: No. 6137 Bank. Telegraphic Address: "Tumloc, Stock, London." Bankers: Coutts & Co.

COLT'S PATENT FIRE ARMS MANUFACTURING COMPANY, Manufacturers of Revolvers, Automatic Pistols, and Automatic Guns. Factory: Hartford, Conn., U.S.A. London Office: 15A, Pall Mall, S.W. Hours of Business: London, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established seventy years ago by Samuel Colt. Incorporated as a Company in 1855. London Manager: James Goodbody. Specialities: Colt's well-known Revolvers and Automatic Pistols. Connection: United Kingdom, Foreign, Colonial. Supply Governments, Military Organisations, Police Departments throughout the world. Telephone: No. 1071 Mayfair. Telegraphic and Cable Addresscs " Colt, London "; " Colt, Hartford."

COLTNESS IRON CO., Ltd., Iron and Coal Masters, Steel and Ironfounders, Chemical Manufacturers, Portland Cement Manufacturers, &c., Newmains, Lanarkshire, and 138, West George Street, Glasgow. Hours of Business: Usual. Established in 1836 by Thomas Houldsworth of Coltness. Incorporated as a Limited Company in 1899. Directors: Sir W. H. Houldsworth, Bart. (Chairman), Robert Russell (Managing Director), James Hamilton Houldsworth, Henry Hamilton Houldsworth, Henry E. Gordon and James A. Duncan (Secretary). Business: Iron and Coal Masters, Steel and Ironfounders, Chemical Manufacturers, Portland Cement Manufacturers, &c. Telephones: Nos. 1 and 48 Wishaw; No. 2109 Douglas, Glasgow. Telegraphic Address: " Coltness," Newmains and Glasgow. Sir W. H. Houldsworth, Bart., was for many years Member of Parliament for one of the Manchester Divisions.

COLVILLE (DAVID) & SONS, Ltd., Steel and Iron Manufacturers, Dalzell Steel and Iron Works, Motherwell. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1861 at Clifton Ironworks, Coatbridge, by Messrs. Colville & Gray. In 1870 the late David Colville retired from that firm, and established the present Works at Motherwell in 1871. Incorporated as a Private Limited Company in 1895. Premises: The Company own over 100 acres of land, of which the Works occupy sixty-seven acres. Branch Offices: 54, Old Broad Street, London, E.C.; 8, Gordon Street, Glasgow. Business: The Manufacture of Siemen's Open Hearth Mild Steel, High Tensile Steel and Nickel Steel, Boiler, Ship and special qualities to pass Lloyd's, Board of Trade, British Corporation, &c., in Plates, Angles, Bulb Angles, Channels, Zed Bars, Tee Bars, Rounds and other Sections, Billets, Blooms, Ingots for Forgings, &c. Connection: United Kingdom, Foreign, Colonial. Are on the Admiralty and War Office Lists, and are Contractors to British, Colonial, and Foreign Governments. Awarded Grand Prix at Franco-British Exhibition, London, 1908, for Steel and Iron Products. Telephones: To Head Office, Motherwell: Glasgow, No. 5 Central and No. 3755 Royal (Nat.); Motherwell, No. 9 (Nat.); Motherwell to Gatehouse: No. 35 (Nat.); to Glasgow Office: No. 3245 Royal (Nat.); No. 3245 Corporation; Private Wire from Glasgow Office to Works Office. Telegraphic Address: " Colville," Motherwell and London. Bankers: National Bank of Scotland, Ltd. (Glasgow, London, and Motherwell); Commercial Bank of Scotland, Ltd. (Glasgow and Motherwell).

COMBINATION METALLIC PACKING CO., Ltd. (THE), Contractors to British and Foreign Admiralties for Engineering Specialities, Manufacturers of Metallic Packing for Land and Marine Engines, also Jointing Rings (Metal), Hillgate, Gateshead-on-Tyne. Hours of Business: Works, 7 a.m. to 6 p.m.; Office, 9.15 a.m. to 6 p.m. Established in 1880. Incorporated as a Limited Company. Directors: J. M. Robson, J. Robson, G. E. R. Robson. Claim to be the original firm of manufacturers of Metallic Packing. Branches: London, Liverpool, Glasgow, Hull, Middlesbro'. Agencies: Representatives in principal towns Abroad. Specialities: Metallic Packing for Marine and. Land Engines,Metal Jointing Rings, Lubricators, Whistles, Syrens, Drain Valves. Awards: Gold Medal, Diploma, and Special British Award, Milan, 1906; Gold Medal, Diploma of Honour, Moscow, 1908; IArga Silver Medal, St. Petersburg, 1909; Diploma, Russian Imperial Technical Society, 1909. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2364 (Central) Gateshead-on-Tyne. Telegraphic Address: " Combination, Gateshead-on-Tyne."

COMBINED WINE GROWERS' & DISTILLERS' SYNDICATE (THE). Head Office: 37, Mincing Lane, London, E.C. Cellars: Trinity Duty-paid Vaults, Savage Gardens, E.C. Established in 1895. Telephone: No. 6570 Central. Telegraphic Address: " Grisambor, London."

COMBRIDGE & CO., Ltd., 'Booksellers, Stationers, F;ne Art Dea!ers, Picture Framers, and Gilders, Spec'al:sts in Leather Goods, 18, 20, and 51, Grafton Street, Dublin. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 1 p.m. Established in 1839. Incorporated as a Limited Company in 1903. Directors: C. Combridge, J.P., W. Sibley (Managing Director), C. Towo:s. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1757 Dublin. Bankers: Munster and Leinster Bank, Ltd.

COMMERCIAL BANK OF AUSTRALIA, Ltd., 2A, Bishopsgate, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Directors: Andrew Williamson and George Niven. Manager: G. W. Wallace. Accountant: Thomas Park. Branches and Agencies: Over 240 in Australia. Business: All Banking transactions. Telephone: No. 703 Avenue. Telegraphic Address: " Cubiform, Lon don," COMMERCIAL BANK OF SCOTLAND, Ltd., 14, George Street, Edinburgh; London Office, 62, Lombard Street, E.C. Estab lished 1810. Incorporated by Royal Charter and Act of Parliament. Governor: The Marquess of Breadalbane, K.G. Deputy Governor: The Earl of Mar and Kellie, K.T. Directors: John Strain, C.E., John Jordan, John Rankine, K.C., LL.D., Timothy Warren, William Babington, W.S., William Garson, W.S., Sir Colin G. Macrae, W.S., Thos. W. Tod, and John Hamilton Buchanan. General Manager: A'ox. Robb. Secretary: J. L. Anderson. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 105. Tele-graphic Addresses: " Commercial, Edinburgh"; " Combank, Stock, London "; " Commercial, Glasgow."

COMMERCIAL BANKING CO. OF SYDNEY, Ltd. (THE) (Incorporated in New South Wales), 18, Birchin Lane, Lombard Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1834. Incorporated as a Limited Company in 1893. London Board: F. H. Dangar (Chairman), Hon. H. S. Littleton, and Neville D. Cohen. London Manager: F. A. Scrivener. Chief Board: (Sydney), G. J. Cohen (Chairman), Hon. H. E. Kater, M.L.C., Hon. Henry Moses, M.L.C., A. J. Onslow Thompson, and Norman Shelley. General Manager: T. A. Dibbs. Branches: 201 in New South Wales and Queensland. Agencies through out the world. Business: All usual Banking transactions. Telephone: No. 1737 Central. Telegraphic Address: " Thermostat, Stock, London."

COMMERCIAL CABLE CO. (Head Office: 253, Broadway, New York), 80, Bishops gate, London, E.C. Own five duplexed Atlantic Cables. Established in 1883. Organised under the laws of the State of New York. Authorised Capi tal: 25,000,000 dollars. Issued, 23,000,000 dollars. In 1897 acquired the properties of the Postal Telegraph Cable Co. The entire share capital is held by The Mackay Companies. Branches: Throughout the United Kingdom; New York, Boston (United States); Halifax (Nova Scotia). Telephone: No. 2789 Wall (for 80, Bishopsgate, E.G.).

COMMERCIAL CARS, Ltd., Manufacturers of Petrol Motor Vehicles for Goods and Passengers. Works, Biscot Road, Luton. Sales Department, Cambridge Circus, London, W.C. Hours of Business.: 9 a.m. to 6.30 p.m. Incorporated as a Limited Company in 1905. Branches: Manchester and Glasgow. Specialities: Petrol Motor Vehicles for Goods and Passengers. Connection: World-wide. Telephones: No. 14240 Central, London; No. 192 Luton; No. 594 Central, Glasgow; No. 3757 Central, Manchester. Telegraphicand Cable Address: " Komerkars," London, Luton, Glasgow, Manchester. Codes: A B C (5th Edition), Lieber's.. Two in one (Condenser). Bankers: Capital and Counties Bank, Ltd.

COMMERCIAL UNION ASSURANCE CO., Ltd., Head Office: 24, 25, 26, Cornhill, and 2 and 3, Royal Exchange Buildings, London, E.C. Hours of Business: 10 a.m. to 4.30 p.m. Established in 1861. In this Company is now merged the old and well known Hand-in-Hand Fire and Life Office, the history of which dates back as far as the year 1696. Board of Directors: Robert Barclay, H. Tabor Brooks, W. Middleton Campbell, Lieut.-Colonel C. W. Campbell, Sir Jeremiah Colman, Bart., Right Hon. Lord Courtney of Penwith, William C. Dawes, Frederick W. Harris, Charles R. Gurney Hoare, Sir Edward S. Hope, K.C.B., Andrew Johnston, Falconer Larkworthy, Warrington Laing, John H. Ley, Capt. A. Fuller Maitland, J. Carr Saunders, Right Hon. Sir Andrew R. Scoble, K.C., K.C.S.I., Charles D. Seligman, Alexander Billing Sim, W. J. Thompson, J. Leigh Wood, C.M.G. Secretary: Henry Mann. Branches: Throughout the Kingdom. Business: Fire, Life, Marine, and Accident Insurance. Telephones: No. 5543 London Wall (five lines); Marine Dept., No. 2980 London Wall. Telegraphic Addresses: " Cuaco, London "; for Marine Dept., " Cuacodom, London."

COMMONWEALTH STEAMSHIP CO., Ltd. —See RADCLIFFE (CHARLES) & CO.

COMTELBURO, Ltd., The Commercial Telegram Bureaux, 11, Tokenhouse Yard, London, E.C.; The Commercial Press Telegram Bureaux, 5, Copthall Chambers. Hours of Business: Open day and night except Sundays. Established in 1867 by John Jones in Liverpool. Head office transferred to London in 1885, as the Commercial Telegram Bureaux. Incorporated as a Limited Company in 1900. Directors: John Jones (Managing Director), W. J. Mercer, J. Feurer, F. W. Salmon. Secretary: Ernest P. Dix. Capital: £50,000. Premises: Consist of building of five floors. Staff: 125 (Local). Branches: London, Bury Street (Baltic Exchange), Mincing Lane (Commercial Sale Rooms); Liverpool, 7, Rumford Street; New York, Berlin, Amsterdam, Pernambuco, Bahia, Rio de Janeiro, Santos, Sao Paulo, Buenos Aires, Bahia Blanca, Monte Video. Business: Commercial and Financial News Contractors to all the largest Newspapers in the United Kingdom, also Foreign Newspapers and Exchanges. Publishers of Business books of Reference and two Daily papers, viz.: " Dornbusch's Lists " (claim this to be the oldest C. I. F. Grain Journal), and the " Daily Freight Register," issued every evening in time for the late mails. Also the " Weekly List of Cotton Ships at Sea " for Great Britain and the Continent; the " Annual Cotton Handbook " for Daily Cable Records of American and other Statistics. Connection: United Kingdom, Foreign. Telephones: No. 1827 London Wall; No. 22 Central, London; 7723 City, Trunk only. Telegraphic and Cable Address: " Comtelburo, London." Bankers: Parr's Bank, Ltd.

COMYN CHING & CO., Ltd., Wholesale Ironmongers, Brass Founders, Heating and Lighting Engineers, Electricians, Ventilator Manufacturers, &c., 54, 56, and 58, Castle Street, Long Acre; 22, 23, and 24, Saint Andrew Street; and 1, 2, and 3, White Lion Street, London, W.C. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established upwards of a century and a half. Incorporated as a Limited Company in 1902. Staff: About 130, including mechanics, &c. Speciality: The manufacture on the premises of all classes of metal work, engineering work, &c. Connection: London and country, amongst Architects, Public Bodies, and the Trade generally. Royal Warrants: Special Appointment to His late Majesty King Edward, and formerly to Her late Majesty Queen Victoria. Telephone: No. 1030 Gerrard. Telegraphic Address: " Comyn Ching, London."

CONDOR IRONWORKS, Ltd., Ironfounders, Featherstall Road, Oldham. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1908 by Ferguson & Wild. Premises: Cover 4500 square yards. Staff: Ninety. Business: Ironfounders' Electrical and Mechanical Engineers. Castings. Telephone: No. 851 Oldham. Telegraphic Address: Condor Ironworks, Oldham."

CONNELL & BAILEY, Ltd., Printers, Manufacturing Stationers and Newspaper Proprietors, 8 and 10, St. Peter's Square, Stockport, Cheshire. Hours of Business: 8 a.m. to 7 p.m.; Saturdays, 8 a.m. to 12 noon. Established in 1889. Incorporated as a Private Limited Co. in 1909. Governing Directors: Francis Connell and Robert J. Bailey. Claim to be the first firm in Stockport to make a special feature of trade announcements. Staff: About fifty. Specialities: Local " Annual," Sketches, Photographs, &c., and Local Records generally; with newspapers, serving both Stockport and adjacent suburban and rural districts. Connection: Extensive, in Stockport and district, covering a wide area. Telephone: No. 181 Stockport. Telegraphic Address: " Express Office, Stockport." Bankers: Manchester and Liverpool Bank, Ltd. The Directors were amongst the founders of the Institute of Journalists, and are still members; both are connected with many local institutions. Mr. Connell is President of the Stockport Master Printers' Association, and the first journalist appointed a Justice of the Peace for that County Borough.

CONNOLLY, J., W. & T., Ltd., Sole Manufacturers (United Kingdom) of " Ideal " and " Band " Rubber Tyres, Wharfdale Road, King's Cross, London, N. Hours of Business: (Works), 7 a.m. to 7 p.m.; (office), 9 a.m. to 6 p.m. Established in 1852 by John Connolly. Incorporated April, 1902. Specialities: Rubber Tyres for Carriages and Automobiles. Patents: Methods of securing Rubber Tyres to Wheels. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 354 and 2451 North. Telegraphic and Cable Address: " Smiddy, , London." Codes: A B C (5th Edition), Lieber's, Century, Private. Bankers: National Bank, Ltd.; Clydesdale Bank, Ltd.

CONSOLIDATED PNEUMATIC TOOL CO., Ltd. (THE), Air Compressors and Pneumatic and Electric Labour-saving Appliances, Palace Chambers, 9, Bridge Street, Westminster, London, S.W. Incorporated as a Limited Company. Managing Director: Frederick Dwight Johnson, M.I.Mech.E. Successors to New Taite Howard Pneumatic Tool Co., Ltd., and International Pneumatic Tool Co., Ltd. Premises: Extensive Works at Fraserburgh, Scotland; also 73-75 and 79-80, York Street, Westminster, S.W. Branches and Agencies all over the world. Manufacturers and Suppliers of Pneumatic and Electric Tools of every description and all accessories. Specialities: Air Compressors and Receivers; Boyer & Keller Pneumatic Hammers for Chipping, Caulking, Riveting and Stone Work; Pneumatic Sand Rammers and Shakers; Little Giant, New Giant, and Boyer Pneumatic Drills, Grinders and Hoists; Electric Drills, Hoists, Grinders and Blowers; Rock Drills and Ore-boring Machines; C.P.T. Commercial Vans, Indiarubber Hose Pipe, &c., &c. Owners of patents in Great Britain, the Colonies, and all Foreign Countries. Connection: United Kingdom, Foreign, Colonial. Contractors to British and Foreign Railways, H.M. Government (Admiralty, War Office, and India Office). Telephone: No. 9215 Gerrard (three lines). Telegraphic Address: " Caulking, Parl, London." Cable Address " Taitdunt, London." Codes: Lieber's, A B C, Business, and Private. Bankers: National Bank of Scotland, Ltd.

CONSTABLE & CO., Ltd., Publishers, 10, Orange Street, Leicester Square, London, W.C. Hours of Business: 9.30 a.m. to 6 p.m. (Summer months to 5 p.m.); Saturdays, 9.30 a.m. to 1 p.m. Specialities: Literature; Historical, Technical, Medical and Theological Works, and Fiction. Agent's for Messrs. Houghton Mifflin (Boston and New York), and other leading American publishers. The firm are publishers of the Victoria History of the Counties of England; the Novels and Poems of George Meredith; the Works of Bernard Shaw; Scribner's Magazine, Atlantic Monthly, " Bedrock " Scientific Journal, and Engineering Digest. Telephone: No. 12432 Central. Telegraphic Address: " Dhagoba, Westrand, London."

CONSTABLE. THOMAS & ARCHIBALD, King's Printers, University Press, 11, Thistle Street, Edinburgh. Hours of Business: 9 a.m. to 6 p.m.; Works, 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1836 by Thomas Constable. Present Principals: Archibald Constable, Walter B. Blaikie, and Robert Kilpatrick. Staff: 300-400. (Golf and Bowling Clubs in connection with the employees.) General Work: Book Printing; University Printing; Foreign Languages; General High-class Printing, including Insurance Work and Catalogues. Royal Warrant: Are King's Printers by Special Patent. Telephone::No. 85 Central. Telegraphic Address: " Constable, Edinburgh. " Bankers: British Linen Bank.

CONTINENTAL EGG CO. (THE), Egg and Butter Importers, White Star Chambers, Grimsby. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1889 by Albert R. David. Present Principals: Albert R. David, Cornelius Howe (since 1898). Specialities: Continental Eggs and Butter. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 63 Grimsby. Telegraphic and Cable Address: " Continent, Grimsby." Bankers: London Joint Stock Bank, Ltd. (Grimsby).

CONTINENTAL TYRE & RUBBER CO. (GREAT BRITAIN), Ltd., 3 & 4, Thurloo Place, Brompton Road, London, S.W. Works: Hythe Road, Willesden, N.W. Connection: United Kingdom, Foreign Colonial. Telephone: No. 4340 Kensington. Telegraphic Address: " Pneumatique, Southkens, London."

COOK & CO., Textile Machinists, 18, Exchange Street, Manchester, and Standard Works, Altrincham, Cheshire. Hours of Business: 9 a.m. to 6 p.m. Established in 1893 by J. W. Cook. Present Principals: J. W. Cook, J. Jowett and T. E. Leigh. Premises: Original Works in Glasgow were destroyed by fire in 1900. New building equipped with all modern appliances. Staff: 300. Specialities: Ring Travellers and Textile Machinery Goods. Patents: Stripping Apparatus for Carding Engines, Yarn Testing Machinery and several Appliances connected with Textile Machines. Awards: Gold Medal, Milan Exhibition, 1906. Connection: In all Countries importing Textile Machinery. Telephone: No. 864 City, Manchester. Telegraphic Address: " Travellers, Manchester." Code: A B C (5th Edition ), Lieber's and Century. Bankers: Lancashire and Yorkshire Bank, Ltd. Mr. J. W. Cook is a member of Manchester City Council.

COOK (EDWARD) & CO., Ltd., Soap and Disinfectant Specialists, Tallow Melters, and Makers of Artificial Manures, East London Soap Works, Bow, London, E. Hours of Business: Works, 7.50 a.m. to 6 p.m.; Office, 8.30 a.rn. to 5.30 p.m. Established in Norwich before the beginning of the eighteenth century by a Mr. Cook. Joined in partnership by a Mr. Brickwood. Business removed to Bankside, London, in 1815. Partnership Successions: (1) Brickwood & Cook; (2) Edward Cook & Sons; (3) John & Edward Cook; (4) Edward Cook & Co. Incorporated as a Limited Company in 1898. Managing Directors: Thos. Alex. Cook, S. Godfrey Hall, E. Leonard Cook, H. T. Morey Attwell, E. Arnold Richardson, Joseph Barrow. Secretary: E. Hughes. Acquired the business of John Williams & Son in 1875, Anderson & Cattley in 1900, and of Ficd. J. Hunt & Co., Ltd., and George Hearn & Co. in 1913. Premises: Part in West Ham and part in Bow, with a ground area of 500,000 sq. ft., and siding on G.E. Railway, 500 ft. water frontage on River Lea. City Offices: 9 and 10, Mark Lane, E.C. Transfer Once: East London Soap Works, Bow, E. Staff: Between 400 and 500. Specialities: Soaps, Washing Powder, Disinfectants, Artificial Manures, &c. Patent: Process for indelibly marking Soaps on both sides. Awards: Ten Grands Prix, Five Gold Medals, and other awards at International Exhibitions. Connection: United Kingdom, Foreign, Colonial. Royal Warrants: To H.M. King Goolgo V. and T.M. the King and Queen of Stain. Telephone: No. 1808 (four lines). Telegraphic Address: " Cutaneous, London." Codes: A B C (4th & 5th Edition), Lieber's, Al, and Attwell's " Lightning " Code. Bankers: London Joint Stock Bank, Ltd.

COOK, F. W., Ltd., Wholesale and Retail Manufacturers and Dry Goods Warehousemen, 75, 76, 78, and 80, High Street, 75, 76, 78, 79, 80, King Street, and Imperial Buildings, Dudley. Established in 1819 by S. Cook (grandfather). Continued by S. Cook & Son; later by S. Cook (son of founder) until 1884, F. W. Cook (grandson). Incorporated as a Limited Company in 1901. Directors: F. W. Cook, J.P. (Governing Director), and S. F. Cook. Premises: Extensive, consist of twenty-eight departments. Stag: Over 200. Have various Branches and Offices. Agency: Paris. Specialities: Dudley Tailor-made Costumes. Connection,: United Kingdom. Foreign, Colonial. Telephone: No. 278 Dudley. Telegraphic Address: " Cook, Dudley." Bankers: United Counties Bank, Ltd. Mr. F. W. Cook has been twice Mayor of Dudley. President of Chamber of Commerce. Alderman and has travelled extensive!y.

COOK (JOSEPH), SONS & CO., Ltd., Engineers and Colliery Plant Manufacturers, Washington Ironworks, Washington R.S.O., Co. Durham. Hours of Business: 9 a.m. to 5 p.m.; Works, 6 a.m. to 5 p.m. Established in the early part of the nineteenth century by Joseph Cook, who was succeeded by his son, Joseph Cook; later Joseph Cook, grandson of the founder, and present partner, succeeded; he was joined by his two sons, Joseph Cook and James Falshaw Cook, and his brother-in-law, John Falshaw Hobson, A M.I.C.E. Incorporated as a Limited Company in 1900. Directors: Joseph Cook (Chairman and Governing Director), J. F. Hobson (Governing Director), Joseph Cook (junr.), and J. Falshaw Cook. Premises: Works, with 103 workmen's houses, cover twenty-one acres. Staff: 290 (for the employees, Reading Room and Workmen's Benefit Society). London Office: Norfolk House, 7, Laurence Pountney Hill, E.C.; Jasper C. Mounsey & Co., Agents. Newcastle-onTyne Office: 79, Collingwood Buildings. Specialities: Colliery Plant of all descriptions; Steel and other Castings; Forgings, and all kinds of Smith Work. Patents: Various. Connection: United Kingdom, Foreign, Colonial. Telephones: Works, No. 1315 (Nat.); London Office, No. 540 Bank; Newcastle Office, No. 2724 (Nat.). Telegraphic Addresses " Cook, Newcastle-on-Tyne "; " Derwent, London." Cable Address: " Cook, Newcastle-on - Tyne." Bankers: Barclay & Co., Ltd.

COOK, SON & CO., Manufacturers, Warehousemen and Shippers, 21-26, St. Paul's Churchyard, London, E.C. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, 8.30 a.m. to 12.30 p.m. Established in the first decade of the nineteenth century by William Cook, under whose name alone the business was conducted until 1825. Thereafter, Cook & Gladstones, until 1836; Cook, Son & Gladstones, until 1843; Cook, Son & Co. since 1843. Present Principals: Sir Frederick Lucas Cook, Bart. (Viscount Monserrate, Portugal), George James Gribble, J.P., Herbert Frederick Cook, M.A., F.S.A., Percy John Howes, and Sir George Pragnell, D.L. The late Wyndham Francis Cook, who died in May, 1905, was also a partner for twenty-three years up to that date. Partnership Succession: The succession in the founder's family has been as follows:—(1) William Cook, b. 1784, d. 1869; (2) Sir Francis Cook, second son of founder, b. 1817, d. 1901 (first Baronet; first Viscount Monserrate; partner over sixty years); (3) Sir Frederick Lucas Cook, eldest son of above, b. 1844 (second Baronet; second Viscount Monserrate); (4) Herbert Frederick Cook, M.A., F.S.A., eldest son of above, b. 1868. In the family of Howes:— (1) Groome Howes, b. 1797, d. 1866; (2) John Groome Howes, b. 1834, d. 1904, who succeeded his father; (3) Percy John Howes (present partner), b. 1873, son of above, and succeeded his father. George James Gribble, J.P., is nephew of Sir Francis Cook, first Baronet. Sir George Pragnell was General Manager for several years before being made Managing Partner in 1907. Premises: One of the largest warehouses in the wholesale textile trade. Four main blocks, opening on eight streets, and connected by eighteen bridges and tunnels. Present front warehouse rebuilt, 1852; central warehouse encloses Knowles Court, of date 1707; warehouse joining on east former G.P.O. Factories at Ireland Yard, E.G., and near the Tower, 'London, E.; also at Chatham and Northampton. Stall: Over 1,500 regular employees. House Club: The Ravensbourne Club and Provident Fund (for employees of the firm). Specialities: Woollen, Linen, Silk, and Cotton Goods, and all made-up articles connected therewith. The firm are wholesale dealers in these goods, doing a very large home and export trade; are also manufacturers of Men's Clothing, chiefly for colonial export, also of Blouses and Skirts of C.S. Pattern. Connection: United Kingdom and British Colonies principally; also Foreign. Telephone: No. 148 Central (seven lines). Telegraphic Address: " Cook, St. Paul's, London." Cable Address: "Gribble, London." Sir Frederick is one of His Majesty's Lieutenants for the City of London. Mr. Herbert Cook is Chairman of the Warehousemen, Clerks and Drapers Schools. Mr. George Gribble, J.P., was High Sheriff of Bedfordshire in 1897. Sir George Pragnell also is a Lieutenant for the City of London.

COOK, THOS., & SON, Tourist, Steamship, and Forwarding Agents, Bankers, &c. Chief Office: Ludgate Circus, London, E.C. Hours of Business: 9 a.m. to 8.30 p.m. Established in 1841 by Thomas Cook, pioneer of " conducted " travel, who gradually built up a business, the ramifications of which now extend to every quarter of the globe. In 1864 John Mason Cook, son of the founder, became a partner, the firm then assuming the style of Thos. Cook & Son. Present Principals: Frank Henry Cook, Ernest Edward Cook, Thomas Albert Cook. Premises: In London, the Chief Office is at t he north-west corner of Ludgate Circus and Fleet Street, with twenty-four Branches situated in various parts of the metropolis. Also Branch Offices in thirty-four of the chief towns and cities of the United Kingdom; in upwards of forty of the most important continental centres of travel; and at New York, Boston, Chicago, Philadelphia, San Francisco, Toronto, Montreal, Lo Ange'es, Buenos Aires, Yokohama, Hong Kong, Shanghai, Bombay, Calcutta, Delhi, Colombo, Manila, Rangoon, Melbourne, Sydney, Auckland, Wellington, N.Z., Cape Town, Durban, Johannesburg, Elisabethville, Alexandria, Cairo, Khartoum, Assuan, Luxor, Port Said, Constantinople, Athens, Jerusalem, Jaffa, Haifa, and Beyrout. (The Cairo, Alexandria, Khartoum, Assuan, Luxor, and Port Said offices are under the direction of Thos. Cook & Son (Egypt), Ltd.) The firm originated the system of Railway Excursion Trains (the founder's first undertaking having been of this nature), and also the system of modern tourist travel upon lines which have led to a, universal appreciation of " Cook's Tours "; have played a leading part in opening up new and interesting travel routes off the beaten track; and have also developed a, very important and world-wide Passenger Booking, Steamship and Forwarding Agency, and Banking Business, affording great facilities to travellers and others in each of these departments. Telephones: (London) No. 3160/4 Holborn, for Chief Office; Nos. 1323 and 1763 Holborn, for Ocean Travel Dept. Telegraphic Address: " Coupon, London."

COOK, WILLIAM, Agricultural Engineer, West End, Yaxley, Peterborough. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, close at 12 noon. Established in 1857 by W. Cook and T. Cook (retired 1860). Continued by William Cook in 1860. Present Principal: Tom W. Cook, son (since 1887). Premises: On the site of the old Tannery, covering one and a half acres. Staff: Fifty-five. Some of the hands have worked for 52, 48, 44, 43, 35, 34 and 31 years. Specialities: Straw, Hay and Corn Elevators and Tyre Benders. Repairs of every description to Portable, Traction or fixed Engines, Public Thresherman and Steam Ploughing. Patent: Sacklifter, Hay and Corn Elevator. Connection: United Kingdom, Foreign, Colonial. Telegraphic Address: " Cook, Yaxley." Bankers: Barclays Bank, Ltd. (Peterboro').

COOKE, ALF, LIMITED, Colour Printers, and Almanack Publishers, Crown Point Printing Works, Leeds, and Old Serjeants, Inn Chambers, Chancery Lane, London. Hours of Business: 8 a.m. to 5.30 p.m. Established in 1868 by Alf Cooke (d.). Incorporated as a Limited Company in 1903. Directors: Harry Cooke (Managing Director), John Gordon, J.P. (Chairman), Alf Cooke (Director). Specialities: Litho-Chrome Printing, Three-Colour Process Work, Almanacks and Calendars. Connection: Home, Colonial, and Foreign. Telephone: No. 4224 (two lines) Leeds. Telegraphic Addresses: " Cooke, Leeds "; Alcuin, Phone, London." Bankers Beckett & Co. (Leeds).

COOKE, A. M., & CO., Ltd., Wholesale Tailors' Trimming Merchants, 11, Milk Street Buildings, London, E.C., and 14, West Nile Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m. Established seventy years ago by A. M. Cooke. Continued by (1) George Bettridge; (2) H. L. Bettridge and Robert Bettridge. Incorporated as a Limited Company in 1899. Directors: John Sutherland (Managing Director), J. H. Bettridge and F. S. Yates. Premises: Consist of flat basement in London, upper flats in Glasgow and flat in Edinburgh. Staff: Forty to Fifty. Branch: 42, North Bridge, Edinburgh. Specialities: Silks, Bradford and Manchester Goods and general trimmings for 'Tailors. Connection: United Kingdom, Colonial, Egypt and the Mediterranean. Telephones: No. 12260 Central, London; No. 7518 City, Glasgow; No. 3713Y Central, Edinburgh. Telegraphic Addresses: " Bettridge, London "; " Ravens, Glasgow." Bankers: London County and Westminster Bank, Ltd.; National Bank of Scotland, Ltd.

COOKE BROTHERS, Manufacturers of Safety Pins, Curtain Hooks and Rings, Hinges, &c., Stampers and Piercers, Constitution Hill, Birmingham. Hours of Business: 9 a.m. to 7 p.m. Established in 1872 by Joseph Cooke and Brothers. Present Principals: William Edward Cooke and Robert Wolstenholme Cooke. Specialities: Safety Pins, Curtain Hooks and Rings, Hinges, &c. Patents worked for various Inventors. Awards: Medals, Sydney, 1879, for Safety Pins, Brass and Hardware; Melbourne, 1880; Adelaide, 1881; Paris, 1889. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6184 Central, Birmingham. Telegraphic Address: " Parex, Birmingham."

COOKE (JOHN) & SONS, Sealing Wax Manufacturers and Wholesale Stationers' Sundriesmen, 6, Oxford Court, London, E.C. Hours of Business: 8.45 a.m. to 6.15 p.m. Established in 1814 in Leather Lane, Holborn, by John Cooke (formerly of H.M. Stationery Office). Partnership Successions: (1) John Cooke (eldest son of the founder); (2) John Frederic Cooke (his eldest son). Present Principal: Percy Chambers Cooke (since 1894), younger brother of J. F. Cooke. Speciality: All the higher grades of Sealing Wax; also Steel Pens and other Stationers' Goods. Hold several Patents. Connection: United Kingdom, Foreign, Colonial.

COOKE, J. W., & CO., Shop Front Builders, Signs, Letters, and General Shop and Bank Fittings, Metal Workers, &c., Electric Light Contractors, 48, Finsbury Pavement, London, E.C. Hours of Business: Usual. Established in 1885 by John W. Cooke, the present principal. Incorporated with the Finsbury Office Furnishing Co. of 46, Finsbury Pavement. Premises: Equipped with modern appliances throughout for the complete outfit of shops, offices, &c. Staff: Skilled Designers and Expert Workmen. Specialities: Bank, Shop and Office Fittings and Furnishings, Signs, Glass Facias and Letters in Wood, Copper, Brass and other Metals. Carved wood Letters, Gilded with stout 23 carat Gold Leaf. Stall Plates, Royal Coats of Arms, Raised Metal Letters in all designs, Signs and Tablets in ornamental wrought ironwork. Brewers' and Distillers' Glass Tablets and Signs, Brass Name Plates, Metal and other Window and Shopfittings, Standard Bars, Cased Tubes, Glass Shelves, Costume Stands, Brackets, Counter Guard Rails, Grilles, Show Cases, Wire and other Blinds, Sign and Glass Writing. Also special attention given to Decoration and Lighting and to give the maximum amount of daylight and ventilation with the minimum waste of available space for business purposes. Claim that the high-class quality of the goods defies competition at the price supplied by them. Connection: United Kingdom, Foreign, Colonial. Have carried out large Contracts. Furnishers of the offices of the Equitable Life Assurance Society of the United States. Fitters and Furnishers of the Offices of the National General Insurance Co., Ltd., The Norwich Union and New Zealand Assurance Companies, and many other large Institutions. Have received numerous testimonials relating to the durability and good workmanship of their specialities. Telephones: Nos. 573 and 6179 London Wall.

COOKE, SONS & CO., Ltd., Carpet Manufacturers, 12, Friday Street, London, E.C., and at Liversedge, Yorkshire, and Hadleigh, Suffolk. Established in 1795. Incorporated as a Limited Company in 1900. Specialities: Wilton, Brussels, Axminster, Tapestry, Kidder, and other Carpets. Are Importers of Turkey and Oriental Carpets, and China Matting. Manufacturers of Cocoa Matting and Mats. Also Wool and Worsted Spinners. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 8266 City (three lines). Telegraphic Address: " Cooke, London."

COOKE, T., & SONS, Ltd., Engineers, Opticians, and Scientific Instrument Makers, Buckingham Works, York; 3, Broadway, Westminster, London, S.W. Established in 1840 by T. Cooke, of York. Partnership Successions: (1) T. Cooke & Sons, to 1879; (2) James Wigglesworth, to 1882; (3) C. F. Cooke, T. Cooke, Robert Wigglesworth, A. Taylor. Incorporated as a Limited Company in 1897. Directors: T. Cooke, R. Wigglesworth (Chairman), A. Taylor (Managing Director), H. D. Taylor, J. C. Ford, A. H. Pollen. Constructed in 1868 the Newall Equatorial Telescope, now at Cambridge, at that time the largest telescope in the world. Premises: Large Works at York. Head Office in London. Staff: 400 skilled artisans. Branch: 18, Strand Street, Cape Town. Agencies at Johannesburg, Calcutta, Shanghai, Toronto, Montreal, Winnipeg, Wellington, N.Z. Specialities: Well known for Scientific Instruments; Specialists in Range-finding Apparatus, Surveying Instruments and Telescopes. Have patented many inventions relating to their specialities. Connection: United Kingdom, Colonial. Telephones: No. 6'25 Victoria; No. 310 York. Telegraphic Address: "Coordinate," York, London, Cape Town.

COOKE (WILLIAM) & CO., Ltd., Steel, Iron, Wire Rope, and Horse Shoe Manufacturers, Tinsley Steel, Iron and Wire Rope Works, Sheffield. Hours of Business: 9 a.m. to 5.15 p.m. • Saturdays, 9 a.m. to 1.30 p.m. Established in 1866 by William Cooke, Thomas Alfred Mann, and John Cooke. Incorporated as a Limited Company in 1873; reconstructed in 1898. Premises: Very extensive. Works cover fifteen acres of freehold land. Stores at Grimsby and Hull for Trawl Warps,. &c. Staff: Thirty-five (Office); 950 (Workmen). Branch: 110, Cannon Street, London, E.C. Specialities: Manufacture Bar Iron; Steel Wire Rods made from the famous Sheffield Steel; Channel Steel for Rubber Tyres for Cabs, Motor Cars, &c.; Horse Shoes and Wire Ropes of every description. Awards: Gold Medals, Sydney, 1879; Melbourne, 1880; Mining Exhibition, London, 1890; Naval Exhibition, London, 1891; Paris, 1900. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3213 (Central) Sheffield; No. 1216 (Central) London. Telegraphic Addresses: " Cooke, Sheffield "; " Obversely, London." Codes: A 1 and A B C (5th Edition). Bankers: National Provincial Bank of England, Ltd. (Sheffield).

COOKSEY, S., & CO., Wholesale Silk, Felt, and Straw Hat and Cap Manufacturers, 15, Bennett Street, Stamford Street, London, S.E. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1700. One of the oldest firms in the hat trade, and was one of the first to make silk hats. Premises: Own freehold factory in Bennett Street, Stamford Street, occupied for the last fifty-nine years. Branches: (Retail) 5, Bishopsgate Street Within, E.C.; 99, Great Tower Street, E.C.; 129, Fleet Street, E.C.; 18, Regent Street, W. Specialities: Silk Hats, and all kinds of Caps, including Motor Caps. Also Felt and Straw Hats. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2290 Hop. Telegraphic Address: " Cooks3y, London."

COOKSON, JAMES, Paper Stock Merchant, Cotton and Cotton Waste Merchant, &c., Ardern Street Mills, Stockport. Hours of Business: 6 a.m. to 6 p.m. Established in 1865 by James Cookson, the present principal. Manager: George William Cookson. Premises; Cover half an acre, large and well-equipped buildings. Attendances on Royal Exchange, Manchester, Tuesdays, Position A. to B. and Portico, Cross Street Side. Specialities: Cotton and Woollen Rags, Ropes, Surat Tares, Bagging, Cotton Waste, Engine Waste, New Paper, Twine, Metals, &c. Waste Papers of all kinds for Re-manufacture, Bales press-packed by Electric Motor. Connection: Chiefly United Kingdom. Contractor to H.M. Government. Telephone: No. 204 Stockport. Telegraphic Address: " James Cookson, Ardern Street, Stockport." Bankers: Manchester and Liverpool District Bank, Ltd.

COOKSON (JOSEPH), Ltd., Manufacturers of Cotton Waste, Sponge Cloths, Dusters, Lamp Wicks, Bunting, Flags; Hemp Importers and Rope and Twine Makers, &c., Wellington Mills, Liverpool Road, Manchester. Established in 1866 by Joseph Cookson. Incorporated as a Private Limited Company in 1904. Directors: Joseph Cookson (Governing Director), Wm. Pritchard (Managing Director). Premises: The Wellington Mills cover a large tract of ground. Branches: Liverpool, London, Glasgow, Copenhagen, Rotterdam, Paris, Smyrna, Cape Town, Melbourne, Sydney. Works: Blackburn and Bury. Staff: About 400. Specialities: Cotton Waste for cleaning purposes, of which a special feature is made, and Cotton Waste for Explosives. Are also manufacturers of Flocks, Sponge Cloths, Dusters, Scourers, Mops, Wicks, Flags of all kinds, Ropes, Cords, Twines, Q 2 Horticultural Shadings, &c.; Waddings, Cotton Wool, Buntings, Roofing Felt, &c. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government; also to the principal Railway and Steamship Companies. Telephones: Nos. 1318 and 6645 Manchester. Telegraphic Address: " Hemp, Manchester." Codes: A B C (4th and 5th Edition2) Western Union.

COOPER, ARTHUR S., Wine Merchant, 29, Market Place, Reading. Hours of Business: 7.45 a.m. to 6.30 p.m.; Wednesdays, 7.45 a.m. to 1.30 p.m.; Saturdays, 7.45 a.m. to 7 p.m. Established over eighty years. The business was taken over from A. Adams by George Cooper. Continued by (1) Lewis and William Cooper; (2) Lewis Cooper. Present Principal: Arthur S. Cooper. Conducted as an oldfashioned Wine business. Specialities: Old Wines and Spirits. Connection: United Kingdom (chiefly) and Export. Telephone: No. 1020 Reading. Bankers; J. and C. Simmonds & Co. (Reading). Mr. A. S. Cooper is a Director of Reading Gas Co., and is on various Local Institutions and Committees of Clubs. Clubs; Junior Army and Navy; Junior Constitutional (London).

COOPER BROTHERS (NOTTINGHAM), Ltd., Hosiery Manufacturers, Haydn Road Works, Nottingham. Hours of Business: 8 a.m. to 7 p.m. Established in 1874 by Frederick William Cooper. Incorporated as a Private Limited Company in 1906. Directors: Frederick William Cooper, Edwin James Cooper. Staff: About 220. Specialities: Ladies' and Men's Underwear (all classes), Men's Shirts and Trousers, Ladies' Dresses, Vests, Spencers, Bodices, Wool and Wool Mixture. Connection: United Kingdom, Colonial. Telephones: Nos. 3497, 3498 Nottingham. Telegraphic Address: " Mustaph, Nottingham." Bankers: Nottingham and Notts Banking Co., Ltd. (Southern Branch).

COOPER BROTHERS & SONS, Ltd., Silversmiths, &c., Don Plate Works, Arundel Street, Sheffield. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1866 by Thomas Cooper and John William Cooper. Incorporated as a Limited Company. Directors: Thomas Cooper (Managing Director), Joseph Cooper (Secretary), Arthur Cooper, Thomas Cooper, Junior. Branches: London, 54, Holborn Viaduct, E.C. Sydney (N.S.W.), Melbourne, and Montreal. Business: Silver smiths, Silver Cutlers, Electro Platers, Britannia Metal Smiths and Cutlers. A special feature made of Spoons and Forks. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 543 Central, Sheffield; No. 4568 Holborn, London. Telegraphic Address: " Don, Sheffield." Code: A B C (4th Edition). Bankers: London City and Midland Bank, Ltd.

COOPER COOPER & CO. (1908), Ltd., Tea and Coffee Merchants, 71 and 73, Tooley Street, London, S.E., and 38, Mincing Lane, E.C., and Branches. Hours of Business: 8 a.m. to 6 p.m. Established in 1864. Incorporated as a Limited Company. Directors: Richard B. Fidler (Managing Director), E. J. Wotton-Buckpitt, P. Good. Branches or Agencies: In all countries. Business: Dealers in Teas and Coffees. Trade Marks: The Tea Plant and Tea Shrub. Connection: United Kingdom, British Colonies, and all Foreign Countries. Telephones: No. 5247 City, and No. 4606 Avenue. Telegraphic Address: " Cooper Cooper, London."

COOPER, DENNISON & WALKDEN, Ltd., Manufacturers of Inks, Tags, Quill Pens, Marking Ink, &c., 7 and 9, St. Bride Street, London, E.C., and Verney Road, London, S.E. Hours of Business: (Offices) 9 a.m. to 6 p.m.; (Works) 8 a.m. to 6 p.m. Established: The Walkden Ink business was founded in 1735 by Richard Walkden on Old London Bridge, near St. Magnus' Church. Original account book of that date in possession of present firm. Partnership . Successions: Business continued by Walk-den, Darby & Terry, and passed in 1838 into the hands of David Cooper, who traded as Cooper & Co. His son, Philip Cooper, became a partner in 1876, and sole proprietor in 1883. Incorporated in 1891 as a Private Limited Company, of which the present Chairman is Mr. Philip Cooper, and the other Managing Directors. are E. W. Croot and P. H. Cooper. The business has been carried on continuously since 1735, and the namo is mentioned in old histories of London Bridge. In connection with ink manufacture it is believed to be the oldest in the country. Acquired as from 1st January, 1907, the old-established quill and wax business of Watkins and McCombie, Ltd. Premises: Offices and Warehouse at St. Bride Street; freehold premises at Verney Road, South Bermondsey, S.E., comprising over an acre of ground, with extensive works, rebuilt in 1892. Branches: Manchester, Liverpool, Birmingham, Glasgow, Dublin. Staff: About 300. Specialities: Writing Inks; Marking Ink; Tags; also Quill Pens, Parchments, Vellums, Sealing Wax, Gummed Labels, Fancy Crepe Paper Goods, &c. The firm are sole agents for H. C. Kurz (Nuremberg), manufacturers of Black Lead and Coloured Pencils, and for Dennison Manufacturing Co., Boston, U.S.A. Connection: United Kingdom, Foreign, Colonial. Telephones: (Office) No. 2240 Central; (Works) No. 12015 Central. Telegraphic Address " Dentags, London." Cable Addresses: "Understood, London " (by Atlantic Cable); " Cherubim, London " (by Eastern Cable). Mr. Philip Cooper is a Pastmaster of the Tallow Chandlers Company.

COOPER (RICHARD) & SON, Lock Manufacturers and Brass Founders, Atlas Works, Church Lane, Wolverhampton. Hours of Business: 8 a.m. to 6 p.m. Established in 1818 by Richard Cooper (d.). Joined by William Cooper (retired 1905). Present Principals: Alfred Rawlinson Windle, Arthur S. Cullwick. One of the oldest firms in the trade. Premises: Cover two acres. Business: Lock Manufacturers and Brass Founders. Patents Several. Telephone: No. 527 Wolverhampton. Telegraphic Address: " Atlas, Wolverhampton." Bankers: National Provincial Bank of England, Ltd. (Wolverhampton).

COOPER, TABER & CO., Ltd., Wholesale Seed Growers and Merchants, 90 and 92, Southwark Street, London, S.E.; and at Witham, Essex. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. The history of this representative house, through that of others which it has absorbed, can be traced back to the latter half of the sixteenth century. Present Company started with the amalgamation in 1887 of the businesses of the late Robert Cooper, 90, Southwark Street, and Taber & Cullen, noted seed growers of Rivenhall, Witham, Essex. (The firm of Robert Cooper originated under the auspices of John Mason at the sign of " The Orange Tree," 152, Fleet Street, in the eighteenth century.) In 1888 the Company was joined by Waite, Nash & Co., of 79, Southwark Street, who had previously acquired the old-established businesses of Beck, Henderson & Child and Minier, Nash & Co. (The firm of Beck & Co. was founded about the close of the eighteenth century; and in 1850 was amalgamated with the firm of Field & child, who traded in the vicinity of Pudding Lane as far back as the sixteenth century. The business of Minier, Nash & Co. had been carried on under various names for over two hundred years at the sign of " The Orange Tree," 60, Strand; and one of its principals was the John Mason above-mentioned, who eventually established himself under the same sign in Fleet Street. A copy of his catalogue for 1793, illustrated with steel engravings, is preserved in the Library of Cooper, Taber & Co., Ltd.) The Company was also joined in 1888 by Henry Clarke & Sons, of 39, King Street, Covent Garden, a firm founded in 1815, and noted for many select strains of vegetable seeds. In 1899 the business of Rutley & Silverlock, of Savoy Street, W.C., was absorbed in consequence of the death of Mr. Silverlock, and the wish of Mr. Rutley (then the " father " of the trade) to retire. In June, 1912, Cooper, Taber & Co., Ltd., acquired the business of Howcroft & Watkins, 2, Miles Lane, E.C. This firm, first established by Charlwood & Cummins in Covent Garden at the commencement of the nineteenth century, not only did a large trade with the Market Gardeners in Covent Garden, but carried on a very extensive export trade, particularly in America. In 1905, Howcroft & Watkins took over the business of Jacob Wrench & Sons, Ltd., the oldest wholesale seed firm then existing in the City of London, having been founded at the sign of " The Three Sheaves " in 1750. At the present time, therefore, the Company embodies the businesses of ten old-established houses, all of the highest standing. Incorporated in 1887. Directors: W. Bingham, J.P., J. Taber, F. C. Taylor. Director and Manager: H. T. Huggins; Director and Secretary: H. Simpson. Premises: Two warehouses in Southwark Street, of six floors, aggregating over 47,000 square feet of floor space; one at Miles Lane; also two large warehouses at Witham, Essex, with various other buildings and extensive trial grounds. Specialities: All kinds of choice stocks of Agricultural, Garden, and Flower Seeds, Flower Roots, and Bulbs. As growers of these the Company maintain a high standard of quality and reliability, and their wholesale dealings in the same are upon a large scale. Connection: United Kingdom, Foreign, Colonial. Catalogues are published annually in English, French, and German. Telephone: No. 741 Hop. Telegraphic Address: " Cooptabor, London." Codes: A B 0 (4th and 5th Editions), American Seed Trade, and Private. Bangers Olyrt, Mills, Currict 00.

CO-OPERATIVE PRINTING SOCIETY, Ltd., Printers, Bookbinders, Stationers, &c. Registered Office: 118, Corporation Street, Manchester. Extensive works in New Mount Street, Manchester. Hours of Business: 48-hour week in all departments. Established in 1869 by Cooperators, Trade Unionists and Co-operative Societies. Registered under the Industrial and Provident Societies Acts. Branch, Works: Rutherford Street, Newcastle-on-Tyne, and Tudor Street., London, E.C. President: Alfred Taylor, J.P. Secretary: Oswald Lees. General Manager: James Booth. The Co-operative Printing Society, Ltd., has a Share Capital of £22,000 in shares of £1 each. Staff: 500. Staff Club: Dining-room. Business: General Printers for Co-operative, Trade Unions and Friendly Societies, Corporations, Educational Committees, &c. Experts in Check Systems, &c. Patents: Copyright proprietors of X.L. Failsworth, " Eccles," and Fielding-Wood Check Systems, and " Simplex " System of Penny Bank accounts; makers of the " Climax " Check Books. Connection: United Kingdom. Telephones: No. 1336 City, Manchester; No. 1929 Newcastle; No. 215 Holborn, London. Telegraphic Addresses: " Printing, Manchester "; " Typo, Newcastle-on-Tyne "; " Typographist, London." Bankers: Co-operative Wholesale Society, Ltd.

CO-OPERATIVE WHOLESALE SOCIETY, Ltd. (THE), General Dealers and Shippers, 1, Balloon Street, Manchester. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, Close at 12.30 p.m. Established in 1863 by Retail Co-operative Societies. Incorporated as a Limited Company. Chairman: John Shillito, J.P. Secretary: Thomas Brodrick, J.P. Staff: 22,000. Branches: Newcastle - on - Tyne, London' Bristol, Cardiff, Northampton, &c. Business: Trade chiefly with Retail Co-operative Societies. Connection: United Kingdom, Denmark, Spain, Sweden, France, Canada, America, Australia, and Ceylon. Telephones: No. 61 City, Manchester; No. 1260 Newcastle-on-Tyne; No. 1390 (P. 0.) City, London. Telegraphic Address: Wholesale, Manchester." Codes: A B C (4th and 5th Editions), A 1, Marconi, Western Union, Private. Bankers: Co-operative Wholesale Society's Bank, Ltd. • London County and Westminster Bank, Ltd.; National Provincial Bank of England, Ltd.; London City and Midland Bank, Ltd.; Manchester and Liverpool District Bank, Ltd., &c.

COPE BROTHERS & CO., Ltd., Tobacco, Cigar, Cigarette, and Snuff Manufacturers. Registered Office: 10, Lord Nelson Street, Liverpool. London Office and Factory: Clerkenwell Road, E.C. Proprietors of several well-known Smoking Mixtures and brands of Cigarettes; also makers of Snuff. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 900 and 901 Royal (Liverpool); No. 3365 P.O. Central (London). Telegraphic Addresses: " Cope, Liverpool"; " Jollyman, Smith, London."

COPE & CO., Woollen and Manchester Warehousemen, Lichfield Street, Wolverhampton. Hours of Business: 8 a.m. to 6.30 p.m. Established in 1839 by T. Cope (d.). Present Principal: Walter Cope (son). Specialities: Woollens and Manchester Goods for Men's Wear. Telephone: No. 283 Wolverhampton. Telegraphic Address: " Cope, Wolverhampton." Bankers: London City and Midland Bank, Ltd.

COPE & TIMMINS, Ltd., General Brassfounders, Summer Works, Icknield Square, Birmingham. Hours of Business: 8 a.m. to 6.30 p.m. Established in 1770 by John Cope; succeeded by several of the Cope family, with various partners, as Cope & Sons and Cope & Collinson. Incorporated as a Limited Company in 1899. Branch: 21, Newman Street, London, W. Specialities: Many useful articles in high-class Brass - foundry. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3593 Birmingham; No. 2837 Gerrard, London. Telegraphic Addresses: " Vitrified, Birmingham "; " Tenso, London."

COPELAND, W. T., & SONS, China and Earthenware Manufacturers, Stoke-on-Trent. Hours of Business: Usual. Established in 1770 by Josiah Spode. Partnership Successions: (1) Spode; (2) Spode & Copeland, 1797; (3) W. T. Copeland, 1833; (4) W. T. Copeland & Sons, 1868. Present Principals: Ronald Copeland and Gresham Copeland. One of the oldest china and earthenware manufacturers, if not the oldest firm in the trade. Premises: Very extensive, well - equipped works, covering about eight and a half acres. Staff: About 900. Specialities: Highly decorated China and Earthenware of all descriptions. Patents: Numerous Shapes and Designs. Connection,: United Kingdom, Foreign, Colonial. Royal Warrants: Special appointment to H.M. the late Queen Victoria, His late Majesty King Edward VII., and H.M. King George V. Telephones: No. 820 Stoke; Private Telephone, No. 235 Stoke-on-Trent. Bankers: Manchester and Liverpool District Banking Co., Ltd. (Stoke-on-Trent).

COPESTAKE, CRAMPTON & CO., Lace Manufacturers and Warehousemen, 5, Bow Churchyard; 50, Cheapside; and 55, 56, and 58 to 63, Bread Street, London, E.C. Telephone: No. 3400 London. Wall Private Branch Exchange). Telegraphic Address: " Copestakes, London."

CORAH, N., & SONS, Hosiery Manufacturers, St. Margaret's Works, Leicester. London Office: 66 and 67, Wood Street, E.C. Hours of Business: Usual. Established in 1803 by Nathaniel Corah. Present Principals: John Arthur Corah, J.P., Alfred Corah, J.P. (grandsons of founder), J. Reginald Corah, John H. Corah, and Leslie Corah. One of the oldest houses in the trade. Premises: Leicester works cover five acres of ground, factory equipped with all the latest improvements. Staff: Total about 2,500. Branches: London, Manchester, Liverpool, Leeds, Birmingham, Glasgow. Specialities: Hosiery, Ladies' Blouses, and Golf Jerseys. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1883 Private Exchange, Leicester. Telegraphic Address: " St. Margaret, Leicester."

CORBETT, THOMAS, Agricultural Engineer, Perseverance Iron Works, Shrewsbury. Established in 1864 by Thomas Corbett, the present principal. Premises, which were designed by the principal, occupy nearly two acres, and are fitted with the most up-to-date machinery. Specialities: Agricultural Implements and Machinery of every description, for which over 800 Royal, Continental, Colonial and other First Prizes have been awarded at the great trials and principal exhibitions all over the world. For Winnowers alone 153 First Prizes have been received. Claims to be the winner of the greatest number of prizes of any makers (except for ploughs) since 1867. Patents: Are held extensively in connection with Winnowers, Ploughs, &c. Connection: World-wide, especially in South Africa. Had the honour of supplying Her late Majesty Queen Victoria and His late Majesty King Edward VII. Telephone: No. 117 Shrewsbury (Nat.). Telegraphic Address: " Corbett, Shrewsbury." Bankers: Capital and Counties Bank, Ltd.

CORBETT, WILLIAMS & SON, Ltd., Agricultural Implement Manufacturers and Engineers, Phcenix Iron Works, Rhuddlan, Flintshire. Hours of Business: Works, 6.30 a.m. to 5.30 p.m.; Offices, 8 a.m. to 5.30 p.m. Established about 1840. Incorporated as a Private Limited Company. Managing Director and Chairman: Francis Corbett. Premises: Cover Six acres. Specialities: Chaff Cutters, Root Cutters, Corn Crushers, Grinding Mills, Oil Engines, Horse Gears, Seed Drills, Horse Hoes, Mowers, Reapers, Horse Rakes and Mealie Planters. Awards: Over . 275 First Prizes, Gold and Silver Medals by the leading Agricultural Societies of the world. Connection: World-wide. Contractors to H.M. Government; the Indian and Coloniaf Governments; on tho War Office List. Telephone: No. 4 Rhuddlan. Telegraphic Address: " Phoenix, Rhuddlan." Code: A B C (5th Edition). Bankers .: Lloyds Bank Limited.

CORBY, PALMER & STEWART, Mantle, Costume, Skirt, Blouse, and Gown Manufacturers (wholesale), 39, 40, and 41, St. Paul's Churchyard, and 8, 9, and 10, Old Change, London, E.C. Established in 1886. Staff: About 100 in the London warehouse, and a very large number in Factories. Specialities: English Tailormade Coats and Costumes, Maids' and Ladies' Jackets. Also Ladies' Furs. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2187 Central. Telegraphic Address " Born-holm, London." Bankers: London Joint Stock Bank, Ltd.

CORBYN, STACEY & CO., Ltd., Wholesale and Export Druggists, Brunton's Wharf, 673, Commercial Road East, London, E. Established: Prior to the Great Fire of London. Incorporated as a Company in 1907. Royal Warrant Holders to His late Majesty King Edward VII. Telegraphic Address: " Colocynth, London."

CORDEUX (JOHN) & SONS, Ltd., " Departmental Store," General Drapers, House Furnishers, Bristol, and Regent Street; Merchants Road ' • and Saville Place; and the Alexandra Furnishing Hall, Merchants Road. Factories: Boyces Avenue and Gordon Road, Clifton, Bristol. Hours of Business: 8.30 a.m. to 7 p.m.; Saturdays, 8.30 a.m. to 2 p.m. Established in 1857. Incorporated as a Limited Company in 1897. Premises: Seventeen shops, large hall devoted to furnishing, two factories. Staff: 200. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3400 Bristol (Private Branch Exchange). Telegraphic Address: " Cordeux, Clifton-Glos." Bankers: National Provincial Bank of England, Ltd.

CORDING, J. C., & CO., Ltd., (the original Cording's), Waterproofers, 19, Piccadilly, W., and 35, St. James' Street, London, S.W. Hours of Business: 9 a.m. to 7 p.m. Established in 1839 by John Charles Cording. Incorporated as a Limited Company in 1902. Governing Director: Henry Riley. Premises: Shop in Piccadilly situated at the corner of Air Street, and in St. James' Street at the corner of Jermyn Street. Formerly in the Strand rear Temple Bar. Specialities: Waterproofs for every sport and purpose, Handsewn Waterproof Boots (Makers), of which well-known registered names are " Idstone " and " Paranoir." Connection: United Kingdom, Foreign and Colonial. Royal Warrants: Special appointment to H.M. The King. Telephone: No. 830 Regent, London. Telegraphic Address: " Cordings, Piccadilly, London "

CORDINGLEY, ARMSTRONG & CO., Iron, Steel and Girder Merchants, 137, Thornton Road, Bradford. Hours of Business: 7.45 a.m. to 6 p.m.; Saturdays, 7.45 a.m. to 1 p.m. Established in 1824 by Kirkstall Forge Co., Ltd., Leeds, as a Branch Warehouse. Acquired by John R. Cordingley. Continued by Robert Leslie Armstrong, 1877-1903. Present Principal: George Leslie Armstrong. Staff: Seven. Specialities: Kirkstall K.M. Iron, Shafting and Mild Steel, Best Yorkshire Screw Iron, Fluting Iron and Faller Iron, Patent Rolled Planished and Bright Iron and Steel, Horse Shoe Iron, Chain Iron, Cast, Double Shear and Spring Steel, Hooks, Bolts and Nuts, Set Screws, Washers, Rivets, Anvils, Vices, Waggon Slippers, Crucible Steel Wire Ropes, Girders, Cart and Carriage Springs, Tyres, &c., Drilling and Tyre-bending Machines, Portable Forges, Punching and Shearing Machines, Pedestals, Hangers and Couplings, Special Lubricant for Wire Ropes. Agents to the Kirkstall Forge Co., Ltd. Connection United Kingdom, Yorkshire and Lancashire chiefly. Telephone: No. 231 Bradford. Telegraphic Address: " Cordingley, Armstrong, Bradford." Bankers: United Counties Bank, Ltd.

CORIN, PHILIP B., Steam, Hydraulic, Heating and Ventilating Engineer, Anchor Foundry and Engineering Works, Causewayhead, Penzance. Hours of Business: Usual. Established about 1810 by a Mr. Cornish (Quaker). Purchased about 1830 by a Mr. Welsh. Continued by J. M. B. Corin (d.). Purchased in 1900 from the trustees of J. M. B. Corin by Philip B. Corin (son), the present principal. Has a number of employees whose services run over thirty years. Oldest worker now seventy-one years old, having been employed since he was thirteen. Staff: About thirty-five. Business: Mechanical Engineering, Coppersmithing, &c., Gas Fitting, Electric Lighting, Telephones, &c. Awards: Diploma of Honour, Fisheries Exhibition, for Improvement in Boat Capstans. Connection: Local chiefly. Contractor to H.M. Government (Admiralty), Trinity House, County and Borough Councils, Guardians, &c. Telephone: No. 40 Penzance. Telegraphic Address: "Corin, Engineer, Penzance." Bankers: Barc!ay & Co., Ltd. Mr. Corin is President of Penzance Chamber of Commerce and Chairman of Penzance Debating Society, Hon. Chief Engineer Fire Brigade, member of the General Council Royal Cornwall Polytechnic Society, Marine Surveyor to the Mutual Steamship Insurance, holds First-class Board of Trade Certificate,and is a member of the Institutes of Mechanical Heating and Sanitary Engineers.

CORK DISTILLERIES CO., Ltd., Morrison's Island, Cork. Hours of Business: 9 a.m. to 6 p.m. Established as an amalgamation of Murphy's Distillery (Midleton), 1825, and Wises' Distillery (Cork), 1779. Incorporated as a Limited Company in 1867. Premises: Two Distilleries (Murphy's and Wises'), with extensive Stores and Warehouses in Cork and Midleton. Head Offices: Morrison's Island, Cork. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 151 Cork. Telegraphic Address: " Distillers, Cork." Bankers: Bank of Ireland.

CORK SPINNING & WEAVING CO., Ltd.] (THE), Flax and Tow Spinners and Manufacturers, Millfield, Cork, and 39, Scottish Temperance Buildings, Donegall Square, South, Belfast. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1889 by the present company. Incorporated as a Limited Company. Directors: William T. Green (Chairman), Henry McFerran (Managing Director), Francis H. Thompson, James Bray and William Wiley. Premises: Very extensive, cover forty-three acres. Staff: 920. Specialities: Line Warps, 20's to 70's, and Superior Line Wefts 90's to 200's; also all classes of Plain and Fancy Belgian Ticks, Sun Blinds Ticks, Rarvard Shirtings, Drills, Costume Cloths, Sateen, Dusters, Gingham Apron Checks, and Stripes, Cotton Union and Linen Ducks, Sheetings, Flannelette, &c. Connection: United Kingdom, Foreign. Telephone: Nos. 143 and 816 Cork; No. 390 Belfast. Telegraphic and Cable Addresses: " Flax, Cork "; " Fern, Belfast." Code: A B C (4th and 5th Editions). Bankers: Bank of Ireland (Cork).

CORK TIMBER & IRON CO., Ltd., Timber, Iron, and Hardware Merchants, Joinery Works and Box Factory, Cork. Hours of Business: 7 a.m. to 6 p.m. Established as an amalgamation of four businesses—viz., B. Haughton & Co. (founded 1780), Jas. O'Connor and Sons (1826), Deaves Brothers (about 1850), and G. P. Haughton & Co. Incorporated as a Limited Company in 1897. Directors: B. Haughton (Chairman), John Atkins, R. H. Goodbody, R. F. O'Connor, B.A., C.E. M. G. Haughton. Secretary: Thos. Goodall, A.C.I.S. Premises: Extensive Yards and well-equipped Factories; Joinery Works and Saw Mills in different parts of the city. Staff: Clerical, forty; Workmen, 200. Business: Wholesale And Retail Iron and Hardware Dealers; Manufacturing Joiners. Large stocks of Timber of all kinds. Patent: Pyramid Butter Boxes. Connection: United Kingdom. Telephone: No. 881 (private branch exchange). Telegraphic Address: " Haughton, Cork." Bankers: Provincial Bank of Ireland, Ltd.

CORNELISSEN, L., & SON, Lithographic and Artists' Material Manufacturers, 22 and 23A, Great Queen Street, London, W.C. Hours of Business: 8.30 a.m. to 7.30 p.m.; Saturdays, 8.30 a.m. to 2 p.m. Established in 1854 by Louis Dieudonne Cornelissen (d. 1889). Joined by L. D. J. Cornelissen (son) in 1882. Present Principal: L. D. J. Cornelissen. Speciality: Lithographic Transfer Papers. Telephone: No. 5025 Gerrard, London.

CORNEY AND BARROW, Ltd., Wine and Spirit Merchants, 26, Old Broad Street, London, E.C. Established in 1780 by Edward Bland Corney. Joined in 1803 by John Gregory. In 1813 became Corney & Son (Thomas Corney, son). In 1814 as Corney & Co. (in partnership with William Bridges). Robert Philipson Barrow joined in 1838, and style changed to Corney & Barrow. Incorporated as a limited liability company in 1912. Directors John Barrow (Chairman), William Stevens (Managing Director), and Herbert William Stevens, Premises: Have only moved once, from No. 65 to 26 in ill() same street in 1865. Business: Wino and Spirit Merchants. Royal Warrants: Special appointment to His Majesty. Telephone: No. 1406 London Wall, London. Telegraphic Address: Brouetto, Ave, London." Bankers: London Joint Stock Bank, Ltd. (Old Broad Strcet Branch).

CORNISH (JAMES) & SONS, Booksellers, and Publishers, 313, High Holborn, London, W.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1839 by James Cornish. Specialities: Modern Books and Secondhand Books. Are Publishers of English Translations of the Ancient and Modern Classics. Connection: United Kingdom. Bankers: Bank of England (Law Courts Branch). Mr. James C. CorniTh, the sole partner, is a Past-Master of the Barber-Surgeons Company of London. a

CORRIGAN & FRENCH, Clerical, Fashionable and General Tailors, 19 and 20, Aldersgate Street, London, E.C. flours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1898 by Francis Corrigan and Egbert French. Connection: All over the world.

CORRY & CO., Ltd., Horticultural Sundries Merchants and Manufacturers. Offices and Showrooms: 13 and 15, Finsbury Street, London, E.C. flours of Business: 8 a.m. to 6 p.m. Established in 1848; purchased by Corry & Soper in 1865. Incorporated as a Limited Company in 1880, under the style of Corry, Soper, Fowler & Co., Ltd.; title since altered to Corry & Co., Ltd. Staff: Large. Specialities: Many articles used for Horticultural and Agricultural purposes, including Tobacco preparations in various strengths, by special permission of H.M. Customs, first granted in 1866, free of duty. Awards: Medals— numerous, extendinfz back to London (1873), Vienna (1873). Connection: United Kingdom and Colonial. Telephone: No. 8986 London Wall. Telegraphic Address: " Corriso, London." Code: A B C (5th Edition).

CORRY (JAMES P.) & CO. (The Star Line, Ltd.), Ship Owners, 9 and 11, Fenchurch Avenue, London, E.C., and Belfast. Present Principals: Sir William Corry, Bart., Robert Corry, Herbert W. Cony. Business: Owners of a Fleet of Steamers fitted with Refrigerating Machinery for the Frozen and Chilled Meat trade. Connection: United Ningdorn, Colonial and River Plate. Telephone: No. 73 Avenue. Telegraphic Address: " Dunraven, London." Codes: Standard Shipping; Scott's (1896). Bankers: Parr's Bank, Ltd.

CORT (ARTHUR) & CO., Gutta Percha Sheet, &c., Manufacturers, 303+, Camberwell Road, London, S.E. Hours of Business: 9 a.m. to 6 p.m. Established in 1874 by Arthur Cort. Premises: Bullace Works, cover about half an acre. Staff: About 30. Specialities: Gutta Percha, Gutta Percha Sheet, Cord, Tube and Tissues, Red, Grey or Black, Insulating Hard or Flexible Fibre, Vulcanite, Ebonite, in Sheets, Tubes, Rods, Washers, Valves, &c., for Electrical, Mechanical, Motor Car, Railway, Carriage Builders and General Engineering purposes. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office) and to the London County Council. Telephone: No. 3273 Hop, London. Telegraphic Address: " Cort, Camberwell, London."

CORY BROTHERS & CO., Ltd., Colliery Proprietors, Coal Merchants, and Coaling Depots Owners. Head Office: Cardiff; and 3, Fenchurch Avenue, London, E.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1844. Incorporated as a Limited Company in 1888. Directors: Richard Cory, J.P. (Chairman), Herbert Beynon Cory, J.P., Sir Clifford J. Cory, Bart., M.P., J.P. Secretary: Richard Morgan. One of the most important undertakings in the kingdom connected with the coal trade. Premises: Head Office, Cardiff; London Office, 3, Fenchurch Avenue, E.C. Branches or Agencies: Newcastle, Glasgow, Liverpool, Newport, Swansea, and at all the chief ports all over the world. Are Colliery Proprietors, Coal Merchants, Exporters and Foreign Coaling Depot Owners. Have control of a considerable portion of the coal trade of the country, and are of great influence in the export trade. Connection: World-wide. Telephones No. 1285 Avenue; No. 3114 Cardiff (ten lines). Telegraphic Addresses: " Cory, Cardiff "; ‘‘ Cory, London." Bankers: National Provincial Bank of England, Ltd. (London, and Bute Docks, Cardiff).

CORY (JOHN) & SONS, Ltd., Steamship Owners, Mount Stuart House, Cardiff, and at Newport (Mon.) and Seville (Spain). Hours of Business: 9 a.m. to 6 p.m. Established as John Cory & Sons. Very old firm. Incorporated as a Limited Company in 1898. Directors: John Cory, J. Herbert Cory, H. Donald Cory, and John Cory, jun. Secretary: Wm. P. Annear. Assistant Secretary: Idwal Jones. Business: Steamship Owners. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 3980 and 3981 Cardiff. Telegraphic Address: " Rill, Cardiff." Bankers: Barclay & Co., Ltd.

CORY, WM., & SON, Ltd., Coal Factors, 52, Mark Lane, London, E.C. Hours of Business: Usual. Incorporated as a Limited Company in 1896. Directors: Sir Arthur Cory-Wright, Bart. (Chairman), J. Cail d, D. Cory-Wright, J. Duth'o, W. J. Franks, F. S. Holland, F. R. Pelly, H. G. Radford, J. C. Hamilton Greig (Managing Director). Staff: Over 3000. Branches: Newcastle-on-Tyne, Cardiff, Hull, Rochester, Erith, Gravesend. Business: Coal Factors. Telephones: Nos. 4400 and 4405 London Wall (six lines); No. T4406 London Wall (trunk line), London. Telegraphic Address: " Derrick, Fen, London."

CORY'S TRADING CO., Ltd., Coal. Exporters, Shipbrokers, Iron and Metal Merchants, Mount Stuart House, Cardiff. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1898 in succession to the old established firm of John Cory & Sons. Directors: John Cory, J. Herbert Cory, Frank 0. Cory, and Charles K. Cory. Secretary: Wm. P. Annear. Assistant Secretary: Idwal J ones. Branches: Newport (Mon.), Newcastle-on-Tyne, Glasgow, Paris, Bilbao and Seville. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 3980 and 3981 (National) Cardiff. Telegraphic Ad-; dress: " Trading, Cardiff." Bankers: Lloyds Bank Limited.

COSLETT ANTI-RUST SYNDICATE, Ltd. (THE), Patentees, 70 to 74, Vittoria Street, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1907. Directors: Thomas Watts Coslett (Chairman and Managing Director), Philip Winn and Arthur J. Coslett. Founded to acquire and work extremely important patents and inventions of Thomas Watts Coslett, F.C.S., engaged for many years in the problem of rust. Premises: Large Works of an, experimental nature. Business: Proprietors of patents for the Prevention of Rust on Iron and Steel. Patents worked under licences granted to manufacturers who pay royalty based on output. Trade Mark: Coslettize." Patents: Numerous, in the United Kingdom and Abroad. Connection,: World-wide. Licen.cees include the General Electric Co. Triumph; Siddeley Deasy Motor Co.; Royal Enfield Co.; Rover Co.; Yost Typewriter Co.; Automatic Telephone Co.; Royal Arms Factory, Belgium; Westinghouse,; North and Judd, U.S.A., &c. The Coslott pi ocoss is adopted by H.M. Government, also the American and Belgian Governments. Telephone: No. 5653 Central, Birmingham. Tele-graphic Address: " Coslottize, Birmingham."

COSMELLI, DILLINGHAM & CO., Packers, Shippers and Importers of Dried Fruits, Oilcakes, Canned Fruits, Ground Nuts, &c. Monument Buildings, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1897 by E. Cosmelli. Partnership Successions: (1) Cosmelli, Meyer & Co.; (2) Cosmelli, Dillingham & Co. Present Principals: E. Cosmelli and R. E. Dillingham. Premises: Three Warehouses, five offices. Staff: About twenty-five. Branches: Denia, Valencia, Rens & Palma, Spain. Business: Packing, Shipping and Importation of Dried Fruits, Oilcakes, Canned Fruits, Ground Nuts, &c. Connection: America, Canada, Continent, Baltic, United Kingdom, &c. Telephone: No. 4986 Central, London. Telegraphic and Cable Address: " Cosmelli, London." Codes: A B C (4th and 5th Editions), Armsby's, Scattergood's, &c. Bankers: London City and Midland Bank, Ltd., 20, Eastcheap, London, E.C.

COSSART, GORDON & CO., Ltd., Wine Shippers and Bankers' Agents, 75, Mark Lane, London, E.C., and at Madeira. Hours of Business: (London) 9.30 a.m. to 6 p.m. Established in 1745 by Francis Newton. Subsequently the following titles in succession: Newton & Spence, 174858; Newton & Gordon, 1758-75; Newton, Gordon & Johnston, 1775-91; Newton, Gordon & Murdoch, 1791-1802; Newton, Gordon, Murdoch & Co., 1802-05; Newton, Gordon, Murdoch, & Scott, 1805-34; Newton, Gordon, Murdoch & Co. 1834-39; Newton, Gordon, Cossart & Co., 1839-61; Cossart, Gordon & Co. since 1861. Directors: Henry P. Cossart (Chairman), Charles J. Cossart. Speciality: Madeira Wine, of which the Company are the oldest and largest shippers. Are also very large shippers of Port, Sherry, Marsala, Tarragona, Claret, Champagne, Brandy, and Whisky. Awards: Gold Medal, Paris, 1878; Gold Medal and First Class Certificate of Merit, Calcutta, 1883-4; Medal and Diploma, Chicago, 1893; Grand Prize, St. Louis, 1904. (" Hors Concours," Bordeaux, 1882.) Connection: World-wide. Telephone: No. 6043 Central. Telegraphic Address: " Cossart," for London and Funchal. Code: A B C (5th Edition).

COTTERELL BROTHERS, Ltd., Bristol and Bath. Manufacturers of Wall Papers, &c. Head Office: 11, Clare Street, and Baldwin Street, Bristol. Hours of Business: 8.30 a.m. to 6.30 p.m. Established in 1843. Incorporated as a Limited Company in 1902. Chairman and Managing Director: H. F. Cotterell. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephones: No. 3510 (two linos) Bristol; 40 Bath. Telegraphic Addresses: " Cottorells," Bristol.

COTTON POWDER CO., Ltd. (THE), Manufacturers of Propellants and Explosives. Head Office: 24, Walbrook, London, E.C. . Works: Faversham, Kent, and Melling, near Liverpool. Hours of Business: Usual. Established in 1873 by R. Prinslow. Incorporated as a Limited Company in 1873. Directors: Major H. B. Strange, General S. Nicholson, C.B., W. H.-Topham, B. E. Todhunter (Managing Director), P. A. Ransom. Premises: Very extensive. Stall: 600. Staff Clubs: Rifle, Provident Fund. Specialities: Cordite, High Explosives, Permitted Explosives, Sound Signals, Ship Distress Signals, Tonite for Mining and Submarine purposes. Patentees of Flash and Sound Distress Signals. Connection: United Kingdom, Foreign, Colonial. Telephone:* No. 7942 Central. Bankers: Williams Deacon's Bank, Ltd. (20, Birchin Lane,. E.C.)

COTTON (WILLIAM), Ltd., Manufacturers of Patent Hosiery Machinery, Pinfold Gate, Loughborough, Leicestershire. Hours of Business: Usual. Established about 1860 by William Cotton. Incor porated in 1904 as a Limited Company. Chairman and Managing Director: C. H. Aldridge. Speciality: Cotton's Patent Hosiery Machinery of world-wide renown. Patents: Upwards of sixty in work. since the first invention. Connection: Worldwide. Telephone: No. 13 Loughborough. Telegraphic Address: " Cotton, Loughborough." Code: A B C (5th Edition).

COULDREY (ALFRED) & CO., Ltd., Manufacturing Stationers, Account Book Makers, Lithographers and Printers, 141 and 143, Tooley Street, London, S.E. Hours of Business: 8 a.m. to 7 p.m. Established in 1871 by Alfred Couldrey. Incorporated as a private Limited Company in 1892. Directors: Alfred Couldroy (Managing Director) and Arthur Couldrey, Stanley Couldrey (sons). Premises: Printing Works and Factory at Tooiey Street. Staff: 100. Branches: 11, Queen Street, Cheapside, E.C.; 6, Eastcheap, E.C.; 49, London Wall, E.C.; and 10, George Street, Croydon. Specialities: Manufacture of Stationery, Account Books and Paper Bags. High Class Lithographing and Printing. Connection: United Kingdom, Colonial. Telephones: No. 725 Hop (Tooley Street); No. 920 Bank (Queen Street); No. 1912 London Wall (London Wall); No. 6319 London Wall (Eastcheap); No. 1027 Croydon. Bankers: London City and Midland Bank, Ltd. (Tooley Street).

COULSON, F., Boring Minerals and Water, Shamrock House, Durham. Hours of Business: 9 a.m. to 6 p.m. Established in 1780 by Wilriam Coulson. Present Principal: F. Coulson. Specialities: Boring and Boring Tools, Artesian Wells, Air Lift and other pumps. Patent: Air Lift Pumps. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 61 Durham. Telegraphic Address: " Coulson, Durham."

COUNTY CHEMICAL CO., LTD. (THE), Manufacturing Chemists, Bradford Street, Birmingham. Established in 1896 by Wilfrid Hill. Incorporated as a Private Limited Company in 1899. Chairman and Managing Director: Wilfrid Hill. Branches: London, Paris, Manchester, Glasgow, Dublin. Agencies: South Africa and Australasia. Representatives; United Kingdom, nine; Canada, one; Continental, one. Specialities: Chemico Goods for the Cycle and Motor trades. Toilet Goods, Metal and Furniture Polishes; Cycle and Motor Lighting and Lubricating Oils; Repair Outfits, &c. Patents: Vulcanizers for Motor-tyre Repairs. Connection: United Kingdom, Foreign,Colonial. Telephones: Nos. 1720 and 1721 Midland), Birmingham • No. 5930 (Central), London; No. 6769 Manchester. Telegraphic Address: " Hilda, Birmingham." Bankers: London City and Midland Bank, Ltd. (Coleshill, Birmingham).

COUNTY FIRE OFFICE, Ltd., Fire Insurance, 50, Regent Street, W., and 4, Lombard Street, London, E.C. Hours of Business: 9 a.m. to 4 p.m.; Saturdays, 9 a.m. to 1 p.m. Business: Fire Insurance, Burglary Insurance, and Insurance against Consequential Loss following Fire. Representatives of the Alliance Assurance Co., Ltd. for Accident Business. Branches: Fifteen in the principal towns of the kingdom. Telephone: No. 2013 Regent (4 lines). Telegraphic Address: " County Fire, Piccy, London."

COUPE BROTHERS, Heavy Haulage Contractors, Cartage Contractors and Builders' Merchants, and Brick Manufacturers, 19, Carlisle Street East, Sheffield. Lime Quarries, Langwith Junction; Sand Quarries, Clipstone; Brick Works, Darnall. Hours of Business: Usual. Established about 1860 by D. H. Coupe. Present Principal: E. F. Coupe. Premises: Extensive and well equipped. Staff: About 200. Branches: 21, Sheaf Street and Attercliffe Station, Sheffield. Business: Heavy Haulage Contracts, Cartage Contracts, Builders' Merchants. Connection: United Kingdom. Telephones: Nos. 1029, 1298 and 2919 Sheffield. Bankers: Union of London and Smiths Bank, Ltd. Mr. E. F. Coupe is President of the Sheffield Teamowners Association and Hon. Treasurer of Sheffield Automobile Club.

COUPE (JOHN) & CO., Ltd., Coton Spinners and Manufacturers, Rose Hill Mills, Heywood, Lancs. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1844 by John Coupe. Present Principals: Charles coupe, James Coupe and Thomas Coupe. Staff: 300. Staff Club: Savings. Specialities: Highclass Grey Cotton Cloths. Makers of " Tiltex " (Registered). Cloths specially manufactured for outdoor purposes, a " weather resister " for Tents, Awnings, and such classes Tilts, Covers, Blinds, &c., of goods as are exposed to weather and rain. Also used in various Colonies for other purposes, as Motor Suits and Overalls, Boy Scout Clothing, &c. Trade Mark: Tiltex " (registered). Connec-tion: Home Trade chiefly. Telephone: No. 148 Heywood. Telegraphic Address: " Coupes, Heywood." Bankers: Manchester and LiverFOol District Banking Co., Ltd.

COUPER (JAMES) & CO., Manufacturers of Iron Railings, Gates, Iron and Steel Roofs, Buildings, Bungalows, Railway and Estate Plant Contractors, 48, Cornhill, London, E.C. Hours of Business: Usual. Branch: 28, St. Enoch Square, Glasgow. Specialities: Iron Railings and Gates, Iron ar d Steel Roofs and Buildings, Bungalows, Railway and Estate Plant Contracts. Telephone: No. 8050 City, London. Telegraphic Address " Apsides, Stock, London."

COURTAULD (SAMUEL) & CO., LIMITED, Manufacturers of Mourning Crape, and of Silk, Silk and Wool, and other Dress Fabrics; also of Artificial Silk Yarns; 19, Aldermanbury, London, E.C.; Factories at Halstead, Braintree, Bocking, and Earl's Colne, in Essex, and at Leigh (Lancashire) and Coventry. Established about 1824; present Company incorporated in 1904. Directors: Frederick John Nettlefold (Chairman), George Courtauld, Frederick Nettlefold, Thomas Pickard Warren, Henry Greenwood Tetley, Thomas Paul Latham, and Samuel Augustine Courtauld, the three lastnamed being Managing Directors. The Company are owners of Viscose Patents for the spinning of Artificial Silk. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 982 London Wall; No. 4771 Central. Telegraphic Address: " Courtauld, London." Bankers: Union of London and Smiths Bank, Ltd.

COUTTS & CO., Bankers, 940, Strand, London, W.C. Established in 1692 by George Middleton. Is one of the oldest banking houses in the West End of London, and also one of the largest private Banks. Became prominent under the regime of Thomas Coutts .(b. 1735, d. 1822), who laid the foundation of the firm's extensive connection amongst the nobility and gentry. Incorporated June 24th, 1892. Premises: Originally in St. 'Martin's Lane. Removed by Thomas Coutts to the Strand, where the business was carried on for many years at No. 59, on a part of the site of old Durham House. Present handsome building, No. 440 on the opposite side of the Strand, was specially erected for the firm, and has been occupied since 1904. Telegraphic Address: " Coutts, Westrand, London."

COVENTRY CHAIN CO., Ltd. (THE), Spon End Works, Coventry. London Depot: 67 and 68, Bunhill Row, E.C. Hours of Business: Office, 9 a.m. to 6 p.m. Works, 7.30 a.m. to 6 p.m. Established sixteen years ago by A. S. Hill, present Managing Director. Incorporated as a Limited Company. Directors: A. S. Hill (Chairman), Norman Hill, and C. W. Goff. Started with six feet shafting and two employees, now employ 1500 hands. Premises: Cover. 135,000 square feet, equipped with up-to-date appliances. Staff: 100. Works, 1400. Staff Clubs: Athletic and Benefit Society. Branches: Birmingham, 19, Steelhouse Lane; Manchester, 10, Stewart Street, Deansgate; Dublin, 41, Middle Abbey Street. Specialities: Coventry • Chains for all Engineering purposes. Patents: Wormo Roller for Roller Chains, Speed Reduction Box, Shock Absorbing Wheel, &c. Awards: Diploma, Automobile Exhibition, Vienna, 1905; Gold Medal, International Exhibition, Milan, 1906; Silver _ Medal, Franco -British Exhibition, 1910; Diploma of. Honour, International Exhibition, 1911. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, India Office, Civil Service), and Crown Agents for the Colonies. Telephone: No. 830 Coventry (four lines). Telegraphic Address: " Chains, Coventry.," Codes: Lieber's, A B C (5th Edition). Mr. C. J. Hill, the late Chairman, has been twice Mayor of Coventry. Mr. A. S. Hill is a Councillor. The Company are members of the Engineers Employers Federation, the Society of Motor Manufacturers and. Traders, Ltd., and the Cycle and Motor Cycle Manufacturers and Traders Union, Ltd.

COWAN, ALEX., & SONS, Ltd., Paper Makers, Wholesale and Export Stationers, Account Book and Envelope Manufacturers, Paul's Wharf, 24 and 25, Upper Thames Street, London, E.C. Mills: Valleyfield, Penicuik, Midlothian.

COWAN (ARCHIBALD), MASON & CO., Wholesale Wine and Whisky Merchants, 1, Wellington Place, Leith. Hours of Business: 9 a.m. to 6 p.m. Established in 1860 by Archibald Cowan, and James Mason (jun.), since deceased. Present Principals: Archibald Cowan and John Douglas Harvey. Speciality: Fine old Scotch Whiskies, notably the " Glenfinnan " Blend. Also Agents in Scotland for well-known brands of Champagnes, Liqueurs, Brandies, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 140 Leith. Telegraphic Address: " California, Leith." Code: A B C (5th Edition). Bankers: National Bank of Scotland (Leith).

COWANS, SHELDON & CO., Ltd., Engineers, St. Nicholas Works, Carlisle. Hours of Business: 9 a.m. to 5 p.m. Established in 1847 by William Bouch, John Cowans, and Edward Pattison Sheldon (all deceased). Incorporated in 1873 as a Limited Company, the first Directors being John Cowans, Edward Pattison Sheldon, William Bouch, and George Dove. Present Directors: John Charles Dove, A. M.I.C.E., M.I.M.E. (Managing Director), Thomas Bouch, Edward Rider Sheldon, John Horne, James Walter Brown. Premises: Shops and Works at Carlisle cover about seven acres. London Vice: 3, Victoria Street, S.W. Specialities: Heavy Lifting Tackle of every description. Also Engine and Carriage Turntables; Timber Creosoting Plant; Railway and General Engineering. Connection: United Kingdom, Foreign, Colonial. Contractors to Home and Foreign Governments, and to Dockyards, Harbours, and Railways. Telephone: No. 1013 (National). Telegraphic and Cable Address " St. Nicholas, Carlisle." Codes: A1; ABC (5th Edition).

COWELL, W. S., Ltd., Printers, Lithographers, and Account Book Makers, Butter Market and Market Lane, Ipswich. London 0 ifice: Kohinoor House, Kingsway, London, W.C. Hours of Business: 8.30 a.m. to 7 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established in 1818 by Samuel H. Cowell; succeeded in 1875 by Walter S. Cowell. Incorporated as a Private Limited Company in 1901. Directors: Walter S. Cowell (Chairman), W. B. Hanson (Managing Director). Premises: The buildings cover about three acres. Stag: 350. Speciality: High-class Letterpress and Lithographic Printing. Connection: United Kingdom, Foreign, and Colonial. Telephones: No. 77 Ipswich; No. 11728 Central, London. Telegraphic Addresses: " Cowell, Printer, Ipswich "; " Lithocowl, London."

COWLIN (WILLIAM) & SON, Builders and Decorators, Stratton Street, Bristol. Hours of Business: Usual. Established in 1834 by William Cowlin. Present Principals: Frank N. Cowlin, Charles C. Cowlin, J.P., Conrad K. Cowlin (grandsons of founder). Branch: Victoria Street, Clifton. Canadian Branch: William Cowlin & Son (Canada), Ltd., Mail Building, 106, Bay Sheet, Toronto. Business: Church Building and Restoration Specialists; Armoured Concrete Work, General Building. At Victoria Streit, Clifton, House Agency, Decorating and Painting carried on. Connection: United Kingdom, Colonial. Telephones: No. 3132 Bristol (3 lines), and No. 517 Clifton. Telegraphic Address " Construct, Bristol." Code: Western Union.

COX BROTHERS, LIMITED, Spinners and Manufacturers of Jute, Flax and Hemp, Meadow Place Buildings, Dundee. Hours of Business: Usual. Established in 1841 by Cox Brothers. Incorporated as a Limited Company in 1893. Directors: George M. Cox (Chairman), James C. Methven, Arthur J. Cox, J. Ernest Cox, Theodore G. Luis, J. Norman Mothven, Frank B. H. Cox, and James Millar. Premises: Extensive fully-equipped Works. Staff: 4000 to 5000. Branches: London, King's House, 36 to 37, King Street, Cheapside, E.C.; Manchester, 23A, Portland Street; Glasgow, 5, St. Vincent Place; Kidderminster, 115, Mill Street; Dublin, 22, William Street; and Calcutta, Royal Insurance Buildings, Dalhousie Square. Business: Spinners and Manufacturers of Jute, Flax and Hemp. Awards: Numerous Medals, &c. Connection: World-wide. Telephones: Nos. 92 and 1505 Dundee. Telegraphic Address: " Cox, Dundee." Codes: A B C (4th and 5th Editions) and Lieber's. Bankers: British Linen Bank (London, Glasgow and Dundee); National Discount Co., Ltd. (London); Chartered Bank of India, Australia and China (London and Calcutta); Maitland Coppell & Co. (New York).

COX & CO., Army Agents and Bankers, 16, Charing Cross, London, S.W. Hours of Business: 10 a.m. to 4 p.m. Established in 1758 by Richard Cox. Incorporated 4th May, 1909. Partners: George Augustus Campbell, Hugh Greenwood Hammersley, Reginald Henry Cox, Hubert Arthur Cox, and Algernon Charles Cox. Premises: Head Office as above; Branches at Bombay, Calcutta, Karachi, Rawal Pindi, and Srinagar. One of the principal and oldest firms of Army agents and bankers, acting for a large and influential military clientele at home and in India and the Colonies. Telegraphic Addresses: " Coxia, London "; " Coxia, Bombay "; " Coxia, Rawal Pindi"; " Coxia, Karachi": " Coxia, Srinagar "; " Coxia, Calcutta." (See also Cox's Shipping Agency, Ltd.)

COX & EDWARDS, Silk and General Merchants and Shippers, 16 and 17, Old Cavendish Street, London, W. Hours of Business: January, July, August, November, December, 8.30 a.m. to 5 p.m.; Saturdays, 8.30 a.m. to 1 p.m. February, March, April, May, June, September, October, 8.30 a.m. to 6 p.m. • Saturdays, 8.30 a.m. to 1 p.m. Established in 1893 by Edward William Cox and Howard Edwards; joined by Reginald Woodruff Cox in 1908. Present Principals: Edward William Cox,Howard Edwards and Reginald oodruff Cox. Premises: Occupy the whole of 16 and 17, Old Cavendish Street, extending by an additional Building to 5, Henrietta Passage, London, W. Staff: 120. Specialities: Silk and Cotton Goods, Gauzes and Velvets, Haberdashery and Trimmings, British and Foreign Cigars, wholesale. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6509 Mayfair (three lines). Telegraphic Address: "Mulberry, Wesdo, London." Code: A B C (5th Edition). Bankers: Barclay & Co., Ltd.

COX, J. & G., Ltd., Glue and Gelatine Manufacturers, Gorgie Mills, Edinburgh; and 61 and 62, Gracechurch Street, London, E.C. Represented by A. B. J. and G. Cox (Gothenburg); Cox Gelatine Co., Ltd. (New York. Hours of Business: 9 a.m. to 6 p.m. Established in 1725. Incorporated as a Limited Company in 1898. Directors: William C. Smith, K.C. (Chairman), Harold B. Gox (Managing Director), Douglas H. Cox, Robert Cox, Edward F. Maitland. Premises: Cover six and a half acres. Staff: About 200. Staff Club: Bowling. Specialities: Scotch Glue and Match-making Glues, Instant Powdered Sparkling Gelatine. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1420 Central, Edinburgh. Telegraphic and Cable Address: " Cox, Edinburgh." Code: A B C (5th Edition). Bankers: National Bank of Scotland, Ltd., and Union Bank of Scotland, Ltd.

COX (JOHN) & CO.'S SUCCESSORS, Tanners and Upper Leather Manufacturers, Stillhouse Lane, Bedminster, Bristol. Hours of Business: 6 a.m. to 5 p.m.; Saturdays, 6 a.m. to 1 p.m. Established about 150 years. Present Principals: Sir W. Howell Davies, M.P., T. Hosegood Davies, M.A., Owen Stanley Davies, Arthur Townley Evans. Premises Tannery practically rebuilt throughout by present proprietors, making it one of the largest in the kingdom. Area covered, about three acres. Stag: 100. Staff Club: Sick Benefit Society. Specialities: Sole Leather; Rough Leather for Dressing parposes, and many descriptions of Upper Leathers, including Glace Kid. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1669 Bristol. Telegraphic Address: " Cox, Bristol." Bankers: The Union of London and Smiths Bank, Ltd.

COX & PAINTER, Ltd., General Highclass Drapers, Furnishers, Decorators, Undertakers, &c., Warwick House, Malvern. Hours of Business: Winter, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Summer, 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1833 by Warwick. Partnership Successions: (1) Warwick & Cox; (2) Cox & Painter. incorporated as a Limited Company in 1886. Chairman and Managing Director: J. Vincent Williams. Telephone: No. 193 Malvern.

COX (ROBERT) & CO., Importers of Canadian Pine and Red Pine Deals, &c., 72, Rimrose Road, Bootle, Liverpool. Hours of Business: 8.30 a.m. to 5.30 p.m. Established in 1865 by Robert Montgomery Cox. Joined by Edwin Johnson, 1889 (retired 1906). Present Principals: Robert Montgomery Cox and Frederick Burns • (joined 1899). Premises: Four Storage Yards covering 30,000 square yards; Shed accommodation for one and a half million cubic feet. Branches Ottawa (Ontario) and Montreal, Canada. Telephones: Nos. 51 and 449 Bootle. Telegraphic and Cable Address: •" Fernhill, Liverpool." Bankers: Lloyds Bank Limited. Mr. Robert M. Cox has been a member of Bootle Town Council.

COX'S SHIPPING AGENCY, Ltd., (in connection with Cox & Co., Bankers). Head Office: 16, Charing Cross, London; S.W. Hours of Business: 10 a.m. to 4.30 p.m. Incorporated as a Company in 1906 to carry on a Passage, Baggage, Shipping, and Supply Agency. Branches: Southampton, Port Said, Bombay, Calcutta, Karachi, Rawal Pindi, and Srinagar (Kashmir). Marseilles Agency, Cox's French Forwarding Agency, Ltd., 72, rue de la Republique. Alexandria, F. Th. Fotcades & Co., Ltd., rue Cherif Pacha, Cairo, International Travelling Office. Telegraphic Address: " Coxia," for Head Office and Branches.

COXON (JAMES) & CO., Silk Mercers, Drapers, and House Furnishers. Showrooms: 19 to 23, Market Street, and 77 to 85, Grey Street, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 7 p.m. Established in Mosley Street in 1830 by James Coxon (d. 1867), Thomas Richardson (d. 1857). Present Principal: Herbert Coxon, since 1877; author of a book on " Oriental Carpets." Premises: Shop and Showrooms as above, 800 square yards; Upholstery Factory, 500 square yards, at 30, Percy Street, and Eldon Lane; Assistants' Residence, 2 and 3, St. James Street. Staff: About 370 to 400. Business: Silk Mercers, Drapers, and General House Furnishers. Telephones: Nos. 1357, 1358, and 1359 (National) Newcastle. Day and night attendance. Telegraphic Address: " Coxon, Newcastleon-Tyne." Bankers: Barclay & Co., Ltd.

COY (JOHN), Ltd., Manufacturers of Trimmings for Hosiery Underwear, 11, Wellington Street, Leicester. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1852 by John Coy (d.). Incorporated as a Limited Company in 1901. Chairman and Managing Director: R. A. Bowes. Agencies: Toronto, 64, Wellington Street, West; Hawick, 76, High' Street Glasgow, 33, Virginia Street. Specialities: Everything used in the making up of Hosiery Underwear, Cardigan Jackets, and Children's Millinery. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 24 Leicester. Telegraphic Address: " Coy, Leicester." Code: A B C (5th Edition). Bankers: Parrs Bank, Ltd.

COZENS & CO., Curriers and Belting Manufacturers, Bilston Street, Wolverhampton. Hours of Business: 9 a.m. to 6 p.m. Established about sixty-five years ago. Present Principals: E. L. Cozens and F. A. Cozens. Specialities: All kinds of Leather for Harness and Mechanical purposes' and Machine • Belting and Accessories. Connection: United King' dom, Foreign, Colonial. Telephone: No. 621 Wolverhampton. Telegraphic Address: " Leather, Wolverhampton." Bankers: Lloyds Bank Limited (Wolverhampton).

COZENS (MICHAEL) & SONS, Tanners, Carriers, and Leather Merchants, Japanners, Hatherton Street; also at Albert Street, and Walhouse Street, Walsall. Hours of Business: 9 a.m. to 6 p.m. Established in 1750 by the grandfather and great grandfather of the present members of the firm. Continued by the family. Present Principals: A. D. Cozens, J.P., F. T. Cozens, W. H. Cozens. One of the oldest houses in the trade. Premises: Very extensive and up-to-date Tannery. Specialities: Oak Bark Tanning and manufacture of Bridle Harness, Coach, Saddle and Enamelled Leather; also Leather for Army Accoutrements, Curriers, and Japanners of all classes of Leather with pure Oak Bark. Awards: First Class Modals, Great Exhibition, 1851. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 23 Walsall. Telegraphic Address: " Cozens, Tanners, Walsall." Bankers: Lloyds Bank Limited (Walsall).

CRADOCK (GEORGE) & CO., Ltd., Wire Rope Manufacturers and Engineers, Wakefield. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 12.30 p.m. Established in 1853 by the grandfather of the present managing directors. Incorporated as a private Limited Company. Managing Directors: George Cradock (Chairman) and Percy Stanley Cradock. Had the honour of a visit from H.M. The King and Queen at their works on July 10th, 1912. Premises: Extensive fully equipped works in Wakefield. Staff: Over 400. Staff Clubs: Sick and Benefit Society, Workmen's Club and Bowling Green. Club given by the firm to commemorate the accession of His late Majesty King Edward, and the Staff Club-house to commemorate the accession of H.M. King George V. Branches: London, 7, East India Avenue, E.C.; Sydney, Union Bank Chambers (N.S.W.); Johannesburg, Consolidated Buildings; Calcutta, 1, Mission Row; Vancouver (B.C.), 345, Water Street. Agencies and Representatives in all important mining districts of the world. Specialities: Steel Wire Ropes for all purposes, Special Nuflex and Lock Coil Ropes for Winding, Sinking and Balance Ropes. Claim to be the original makers of Lang's Lay Ropes, Wire Drawers, and High-class Steel Making. Aerial Roceways, Suscension Bridges, Blondins or Cableways, &c., &c. Ropes from the Pig Iron manufactured entirely in their works. Their Trade-marks are well known. Patent: Lang's Lay Rope, Clips for Ropes. Awards: Numerous Medals and Awards at Home and Foreign Exhibitions. Connection: World-wide. Telephone: No. 466 Wakefield. Telegraphic Address: " Cradock, Wakefield." Codes: A B C (5th Edition), Broomhalls, Al, Engineering and Western Union and Private.

CRAIG, J. & M. (KILMARNOCK), Ltd., Hillhead Fire Clay Works and Longpark Sanitary Pottery, 84, Hill Street, Kilmarnock. Hours of Business: 9 a.m. to 6 p.m. Established about 80 years ago by Matthew Craig: Incorporated as a Limited Company in 1907. Directors: Matthew Taylor (Chairman), H. M. Craig, J. E. Calver. Premises: Very extensive and wellequipped, the Longpark Sanitary Pottery and Glazed Tile Works, Hillhead Fireclay Works, Hillhead Colliery. Employees: About 400. Specialities: Glazed Wall Tiles, Pipes, Bricks, Enamelled Fireclay Sinks, Closets, Baths, and all classes of Sanitary Earthenware and Fireclay Goods. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 198 Kilmarnock (Pottery Department); No. 17 Kilmarnock (Fire Clay Department). Telegraphic Address: " Craig, Kilmarnock." Codes: A B C (4th and 5th Editions) and Lieber's. Bankers: National Bank of Scotland, Ltd. On Go' erament Lists.

CRAIG (R. HUNTER) & CO., Ltd., Flour and Produce Importers, 45, Hope Street, Glasgow; 17, Brunswick Street, Liverpool; and 7, London Street, London, E.C. Hours of Business: Usual. Established by the late R. Hunter Craig in 1867. Incorporated in 1899. Directors: James S. Craig (Chairman), Robert S. Craig, William T. Thomson, James W. Henderson and Herbert E. Prior. Branches: Belfast, Dublin and Southampton. Business: Importers of Flour and General Produce. Connection: United Kingdom, Foreign, Colonial. Telegraphic and Cable Addresses: "Craig, Glasgow "; " Kelvinside, London "; " Clyde, Liverpool."

CRAIG (ROBERT) & SONS, Ltd., Paper Manufacturers, Moffat Mills, Airdrie and Caldercruix Mills, Caldercruix, Scotland. Incorporated as a private Limited Company in 1898. Directors: James Craig (Chairman), Robert Craig, Charles Craig and Gilbert J. Wildridge (Managing Director). Claim to be the largest manufacturers of Blotting Papers and Coloured Papers in the world. Premises: Extensive mills in Airdrie and Caldercruix. Staff: thrL) to 900. Branches: London, 193, Upper Thames Street, E.C.; Manchester, 64, Fountain Street. Specialities: Blotting Papers and Coloured Papers, " Velvet " and " Spongia " Blottings. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 70 Airdrie. Telegraphic Address: " Moffat, Airdrie." Telegraphic Address: " Craig, Caldercruix." Codes: A B C (4th and 5th Editions), Western Union. Bankers: Bank of Scotland (London); Clydesdale Bank, Ltd. (London and Airdrie); National Bank of Scotland, Ltd. (Airdrie); Credit Lyonnais (Paris and Brussels).

CRAIG, TAYLOR & CO., Ltd., Shipbuilders, Thornaby-on-Tees. Hours of Business: 9 a.m. to 5 p.m. Established in 1884 by George Butt Craig (d.) and Herbert Taylor. Incorporated as a private Limited Company in 1905. Directors: Herbert Taylor, J.P. (Governing Director), Kate Taylor and William Young. Premises: Cover about ten acres. Staff: About 1200 to 1400. Staff Club: Rifle. Business: Shipbuilders. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3 Thornaby-on-Tees. Telegraphic Address: " Crataylor, Stocktonon-Tees." Code: A B C.

CRAMER, J. B., & CO., Ltd., Pianoforte Manufacturers and Music Publishers, 139, New Bond Street, W.; 46, Moorgate Street, E.C.; Castle Road, Kentish Town, N.W.; 136, Notting Hill Gate, W., 128 and 130, Kensington High Street, W., 4A, Acre Lane, Brixton, S.W. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1824 by the celebrated pianist and composer, John Baptiste Cramer; became Cramer, Beale & Wood, and afterwards Cramer & Co. Incorporated 1897. Justin Browne incorporated in 1909, and George Russell in 1911. Present Managing Directors are Walter Saville, John Wood, George M. Wood. Staff: About 300. Specialities: Pianoforte Manufacturing, Music Publishing. Awards: Medal for Upright Pianos at. International Inventions Exhibition, 1885; Gold Medal, London, 1905; Grand Prix, Brussels. Publishers of the Music of Benedict, Balfe, Wallace, &c. Patents: Portable Piano, Pianoforte Sounding Board, &c. Connection: World-wide. Telephones: Nos. 2248, 2249, 2392 Mayfair; No. 2560 London Wall; No. 694 North. Cable Address: "Fortissimo, London."

CRAMPHORN, LIMITED, Corn, Flour, Seed, Oilcake and Manure Merchants. Registered Office: 17, High Street, Chelmsford. Branches, Mills, and Granaries at Brentwood, Chelmsford, Clacton-on-Sea, Ilford, Romford and Southend-on-Sea. Hours of Business: Usual. Established: 1881. Incorporated as a Limited Company in 1896. An amalgamation of the businesses of the late T. J. D. Cramphorn of Chelmsford, and 0. C. Cramphorn. of Brentwood. Directors: J. G. Bond (Chairman), O. C. Cramphorn (Managing Director), F. T. Cramphorn, H. E. Priddy, C. F. Godfrey, and George Taylor. Secretary: H. D. Sheldrake. Staff: Ninety. Specialities: Agricultural Seeds and Seed Corn; Chemical Fertilizers; Oilcake; Horse Fodder; Poultry Corn; Flour; and Millers' Offal. Connection,: Chiefly in Essex and at Mark Lano Corn Exchange. Representatives on all Essex Markets. Telephones: Brentwood, 196; Chelmsford, 262; Ilford, 219; Southend, 441. Bankers: Barclay & Co., Ltd., and London County and Westminster Bank, Ltd.

CRANE, P. MOIR, & CO., Ltd., Manufacturers of Lubricating Oils, Bank Street, Clayton, Manchester (Registered Office). Hours of Business: 9 a.m. to 6 p.m. Saturdays, 9 a.m. to 1 p.m. Established in 1860 by the late Patrick Moir Crane and George Moir, afterwards joined by John Moir. Incorporated as a Limited Company in 1903. Directors: John Moir, George B. Moir-Byres, Howard L. Moir. Are the inventors and original manufacturers of " Crane's Patent Oil " for Cylinders and Valves for the Royal Navy and Merchant Marine Steamships. 'Branches: Liverpool, London, Newcastle, Cardiff, Glasgow; also agencies in nearly all the principal commercial ports throughout the world. Specialities: Cylinder Oils and all other Lubricating Oils. Have registered " Crane's Patent Oil " for Cylinders and Valves. Connection: Worldwide. Telegraphic Address: " Cranex," Manchester, London.

CRASKE (ALFRED) & CO., Photo Engravers, Technical Photographers and Designers, 5, East Harding Street, London, E.C. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1910 by Alfred Craske, the present principal. Premises: Commenced business at 3, Dorset Buildings, acquired Offices in Byron House, 85, Fleet Street, in 1911; Photographic Studios at 146, Strand, in 1912; and present buildings in 1913. Premises: Cover 3500 square feet. Staff: Thirty. Specialities: Finest quality Process Blocks and Technical Photography. Telephone: No. 2529 Holborn. Bankers: London City and Midland Bank, Ltd.

CRAVEN BROTHERS, Ltd., Manufacturers of High Class Modern Machine Tools, Cranes, &c., Vauxhall Works, Osborne Street, Manchester; and Reddish, near Stockport. London Office: 15, Victoria Street, S.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1853 by Craven Brothers. Incorporated as a Limited Company in 1885. Directors: W. H. S. Craven (Chairman), F. W. Reed, J. G. Craven, Isaac Simpson, Alfred Tongue, and C. A. Pa-k. Secretary: George Johnson. Premises: Cover twenty acres, fully equipped with up-to-date machinery, &c. Staff: 1,500. Specialities: High Class Machine Tools, and all types of Electric, Steam, and Hydraulic Cranes. Awards: Grand Prix, Buenos Ayres Exhibition, &c. Connection: World-wide. Telephones: Nos. 6194 and 6195 City, Manchester; No. 397 Heaton Moor, Reddish. Telegraphic Addresses " Vauxhall, Manchester "; " Craven, Reddish." Codes: A B C (5th Edition), Lieber's.

CRAVEN, DUNNILL & CO., Ltd., Manufacturers of Plain, Encaustic Glazed, Enamelled, Majolica, Printed, Painted, and Lustre Tiles of all kinds, and Ceramic Mosaics and Faience, Jackfield Works, Jackfield, Shropshire. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about 1860. Incorporated as a Limited Company in 1872. Directors: Charles C. Bruff (Managing Director), F. Rawdon Smith, A. B. Garrett. Staff: About 180. London Office: 30-31, Avenue Chambers, Vernon Place, W.C. Business: Manufacture of every kind of Tile, Mosaics and Faience. Connection,: United Kingdom, Foreign, Colonial. Telephone: No. 4 Iron Bridge. Telegraphic Address " Craven, Jackfield." Codes: A 1, A B C, Private. Bankers: Lloyds Bank Limited (Iron Bridge).

CRAVENS, Ltd., Railway Carriage and Wagon Works, Darnall, Sheffield, and 68, Victoria Street, Westminster, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1867 by Craven Brothers. Incorporated as a Limited Company in 1891. Directors: William Samuel Laycock, J.P. (Chairman), Ernest Craven, William Ernest Laycock (Managing Directors), Thomas W. Ford, and Harold Craven. Premises: Works cover over twelve acres. Equipped with modern appliances throughout. Staff: 800 to 1000. Specialities: High Class Rolling Stock of every description, including Pullman Cars, Wheels and Axles, Iron Work, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 4589 Sheffield (three lines); No. 4611 Victoria, London. Telegraphic Addresses: " Craven, Sheffield "; " Cralonoff, London." Bankers: National Provincial Bank of England, Ltd., Fargate, Sheffie7d.

CRAWFORD BROTHERS, Wholesale Leather Merchants, Boot Upper and Legging Manufacturers, Kingsgate Street, Coleraine, Ireland. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1832 by Alexander Cuthbert. Succeeded by Joseph Cuthbert (son) and F. W. Crawford (grandson of founder). Present Principal: Frederick W. Crawford. Specialities: Boot Uppers of all kinds and Leggings of all kinds for Home and Export; originally a tanning and currying business, until fifteen years ago. Connection: Ireland, Scotland, South Africa. Contractors to H.M. Government. Telephone: No. 43 Coleraine. Telegraphic Address: " Crawford Brothers, Coleraine." Bankers: Provincial Bank of Ireland, Ltd. Mr. Crawford was Chairman of Coleraine Urban District Council, 1910 and 1911.

CRAWFORD, CREE & LAWRIES, Ltd., Wool Brokers, &c., 204, Elliott Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1842 by William J. Cree as W. J. Cree & Co., later as Crawford, Cree & Co. Incorporated as a Limited Company in 1902. Directors: William Colin Cree, John M. Lawrie, Archibald C. Lawrie, John S. Cree. Agencies: Boston, New York, Philadelphia (Winslow & Co.). Business: Wool Brokers, Grain and Seed Merchants. Connection: United Kingdom, America. Telephones: No. 1552 (National) Argyle; No. 2052 (P.O.) Central, Glasgow. Telegraphic Address: " Blackfaced, Glasgow." Codes: A B C (5th Edition), Lieber's, Adams'. Bankers: Union Bank of Scotland, Ltd.

CRAWSHAY (HENRY) & COMPANY, LIMITED, Colliery Proprietors, Lightmoor Collieries, Cinderford, S.O., Gloucestershire (all communications to this address). Proprietors of Lightmoor Collieries, Cinderford, Glos.; Eastern United Collieries, Ruspidge, Glos.; Speech House Hill Colliery, near Coleford. Hours of Business: 9 a.m. to 4.30 p.m. Incorporated as a Limited Company in 1889. Directors: Tudor Crawshay (Chairman), A. C. Billings, R. Heyworth, Captain J. W. Brasier Dreagh, and Arthur J. Morgan. General Manager and Secretary: E. W. Morgan. Staff: 1,200 to 1,300 employed. Speciality: House and Steam Coals. Telephone: No. 3 Cinderford. Telegraphic Address: " Crawshay, Cinderford." Bankers: Capital and Counties Bank, Ltd. (Cinderford, S.O., Glos.);

CREW LEVICK CO., Producers of Petroleum Products, Land Title Buildings, Philadelphia, United States; 15, Irwell Chambers West, Fazakerley Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m. Established in 1862. Incorporated as a Limited Company. President: Lewis J. Levick. Branches: London, Glasgow, Hamburg, Frankfort, Calcutta, Bombay, Antwerp, Paris, Lisbon, Genoa. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 1886 and 5976 Central, Liverpool. Telegraphic Address: " Neutral, Liverpool." Codes: A B C (5th Edition), Lieber's and Private.

CRICHTON, A. B., & CO., Ltd., Manufacturers of School Bags, &c., Wallace Works, Dens Road, Dundee. Hours of Business: 8 a.m. to 6 p.m. Established in 1881 by A. B. Crichton. Incorporated as a private Limited Company in 1911. Directors: A. B. Crichton, J.P. (Managing Director), John M. Nairn and James A. Soutar. Claim to be the first makers of Cheap School Bags from Waterproof Canvas, &c. Premises: Extensive three-storey stonebuilt Factory, equipped with modern appliances. Staff: 250. Branches: London, 16, Wormwood Street, Bishopsgate, E.C.; Birmingham, 28, High Street; Glasgow, 57, Oswald Street; Manchester, 517, Corn Exchange Buildings. Specialities: School Bags and Satchels, Market Bags, Net Bags, &c.; also Chair Webs and Cocoa Bindings. Connection: United Kingdom, Foreign, Colonial. Telephone No. 626 Factory; No. 1127 House, Dundee. Telegraphic Address: " Criton, Dundee." Code: A B C. Bankers: Bank of Scotland.

CRICK & CO., Boot and Shoe Manufacturers and Dealers, Hazelwood Road, and St. Giles Street, Northampton. Hours of Business: Office, 8.30 a.m. to 6 p.m.; Saturdays, close half-day. Commercial Department: 10 a.m. to 4 p.m. Established in 1880 by W. Latimer, T. Gunn and W. D. Crick, trading as Latimer, Crick & Co. Continued as (1) Crick & Gunn; (2) Crick & Co. Present Principals: S. C. Crick, W. Crick and H. Crick. Premises: Extended in 1912 by addition of the adjoining factory, consisting of five floors, &c. Staff: About 200. Branches: London Retail, 59, Bishopsgate, E.C.; 16, Mark Lane, E.C.; 65 to 66, Chancery Lane, W.C..; and 328, High Holborn, W.C. Agencies: (Wholesale) Vienna (for Austria Hungary and Switzerland), Brussels, Berlin, Paris (for France and. Algeria), Amsterdam, Copenhagen (for Denmark, Norway, Sweden and Finland), Tunis, Paris (for Morocco and Tripoli, &c.), Salonica (for Turkey—Europe and Asia), Cape Town (Union of South Africa), Bombay and Calcutta (for India and the Far East), Cairo (Egypt), Buenos Ayres (Argentine), Demerara (West Indies and British Guiana), Wellington and Christchurch (New Zealand, North and South Island); London Export Office; 14 to 20, St. Mary Axe, E.C. Stock kept at Agencies in Vienna, Brussels, Paris and Salonica. Specialities: Men's and Ladies' Boots and Shoes, Goodyear Welted, Machine Sewn and Screwed. Connection: United Kingdom, Continental and Colonial. Telephone: No. 154 Northampton. Telegraphic Address: " Hazelwood, Northampton." Code: A B C (5th Edition). Bankers: Northamptonshire Union Bank, Ltd., and London City and. Midland Bank, Ltd.

CRITCHLEY BROTHERS, Ltd., Pin Manufacturers, Wimberley Mills, and Dark Mills, Brimscombe, Stroud, Glos. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, 6 a.m. to 12 noon. Established about 1836 by Henry Critchley and others. H. Critchley died 1881; Francis Edward Critchley and Uriah Godsell Critchley (sons) purchased Wimberley Mills, and Dark Mills. Uriah Godsell Critchley died 1895. Incorporated as a Private Limited Company in 1909. Directors: F. E. Critchley (Managing Director), C. F. Critchley (Secretary), and H. T. Critchley. Premises: Mills very extensive; occupy twelve acres of freehold property, and include 50,000 sq. ft. of floor space. Staff: About 300. Branches: Stocks kept in London, Manchester, Nottingham, Glasgow, Dublin, Belfast, Holland, &c. Specialities: English Pins for all trades. Hair Pins, Knitting Pins, Crochet Hooks, Penholders, Meshes, Netting Needles, Stilettos in Wood and Bone, Bone Carvings, Umbrella Handles. Makers of Yard Sticks, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3 Brimscombe. Telegraphic Addresses: "Critchley, London "; " Critchleys, Brimscombe." Bankers: Lloyds Bank Limited (Stroud Branch); Bank of Scotland (Glasgow).

CRITCHLEY, C. J., & CO., Woollen Manufacturers, Spafield Mill, Batley Carr, Yorks. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1869 by C. J. Critchley, J.P. (d.). Present Principal: George Laxton. Premises: Have Spa Water Springs on the property, from which the geeater part of Batley Carr obtains drinking water. Building covers three acres. Specialities: Fancy Worsted Suitings and Rainproofs. Patents: Finishing Machines. Connection: World-wide, through Shipping Houses. Telephones: Nos. 32x and 32Y Dewsbury; No. 7767 Central, London. Telegraphic Address: " Critchley, Spafield, Dewsbury." Mr. G. Laxton is a member of the Council of the Dewsbury Chamber of Commerce. Clubs: Carlton (Dewsbury), Leeds Conservative Dewsbury Golf.

CRITTALL MANUFACTURING CO., Ltd. (THE), Manufacturers of Steel Products, 11 and 12, Finsbury Square, London, E.C. Works: Braintree, Essex. Hours of Business: 9 a.m. to 6 p.m. Established in 1883 by Francis Hy. Crittall. Incorporated as a Limited Company. Managing Director: Francis Hy. Crittall, J.P. Premises: Works cover an area of four acres. Staff: 600 total. Branches: The Hague, Sydney, Dublin, Manchester, Toronto, Durban, Buenos Aires, Detroit, Cape Town, Madrid, Pretoria, Tokio. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 2818 London Wall; No. 6932 Central; No. 6 P.O. Braintree (two lines). Telegraphic Addresses: " Crittall, Braintree "; " Critmanco, London." Code: A B C (5th Edition). Bankers: Barclay & Co., Ltd.

CROALL & CROALL, Coach and Motor Body Builders, York Lane, Edinburgh and Roxburghshire Coach Works, Kelso, N.B., and Hawick, N.B. Established in 1823, as J. & W. Croall, by the great-grandfather of the present principals, and altered to the above style in 1898. Present Principals: Peter Croall, John M. Croall, and Robert G. Croall, brothers. Staff: About 150. Sole Motor Agencies: Siddeley-Deasy, Sheffield Simplex, Fiat, and Arrol Johnstone Cars. Royal Warrants: By Appointment to Her late Majesty Queen Victoria, to His late Majesty King Edward, and now to H.M. the King. Telephones: No. 1223 Edinburgh; No. 845 Kelso; No. 524 Hawick. Telegraphic Addresses: " Coach, Edinburgh "; "Croall, Kelso "; " Croall, Hawick." Bankers: Royal Bank of Scotland; Bank of Scotland.

CROALL (JOHN) & SONS, Ltd., Motor Carriages and Taxicab Hirers and Motor Body Builders, Horse and Carriage Auctioneers, &c., Job Masters, Funeral Undertakers, &c., Royal Horse Bazaar, Castle Terrace; 126, George Street; and 23-24, Greenside Place, Edinburgh. Hours of Business: Open Day and Night for necessary business. Established about a century ago by John Croall. Incorporated as a Limited Company fifteen years ago. Directors: J. H. Irons (Chairman), James Taylor Croall, R. Douglas Croall. Premises: Extensive buildings in Middlefield Leith Walk, 126, George Street, and Royal Horse Bazaar. Staff: 350. Branches: Through out Edinburgh and at Perth. Specialities: First-class business in all departments; make a special feature of High-class Motor Body Building. Connection: Scotland (chiefly). Royal Warrants: To H.M. King George V.; to Her late Majesty Queen Victoria. Telephones: No. 18 Central, Edinburgh (Registered Office); No. 15 Central kFuneral Office). Telegraphic Addresses: "Bazaar, Edinburgh " (Registered Office); " Undertake, Edinburgh " (Funeral Office).

CROFT & CO., Ltd., Port Wine Shippers, 4, Lloyds Avenue, London, E.C., also at Oporto under the title of Croft & Co. The firm Was originally established in Portugal in 1678. Incorporated as a Limited Company in London in 1892. Percy H. Croft., Chairman. The connection of the Company extends all over the world. Telephone: No. 3781 Avenue. Telegraphic Address: " Vindouro, London."

CROFT MILL, Ltd., Cotton Spinners, Hamer, Rochdale. Hours of Business: 9 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1905. Manager; Robert Turner. Salesman: Fred Longbottom. Secretary: James E. Smith. Premises: Very extensive and well equipped. Staff: About 400. Specialities: Spinning of American Cotton in Weft and Twist. Counts 8's to 24's on paste bottom cops only. Connection: United Kingdom, Foreign. Telephone: Nos. 128 and 129 Rochdale. Telegraphic Address: "Croft Mill, Rochdale." Bankers: London City and Midland Bank, Ltd.

CROGGON (JOSIAH) & SON, Tanners, Curriers, Leather Merchants, and Fellmongers, Manor Tannery, Grampound, Cornwall. Hours ofBusiness: Office, 9 a.m. to 6 p.m.; Works, 7 a.m. to 5 p.m. Established in the eighteenth century. Continued by Thomas Croggon and Josiah Croggon. Present Principals: William Croggon and W. L. P. Croggon. Part of the premises has been a tan-yard for about 200 years. Specialities: Dressing and Shaved Hides, Harness, Shoe and Sole Leathers, Oak Bark Tannage. Connection: United Kingdom. Telegraphic Address: " Croggon, Grampound." Bankers: Lloyds Bank Limited, St. Austell. Mr. Josiah Croggon was the last Mayor of Grampound.

CROMBIE, STEEDMAN & CO., Merchants, Thames House, Queen Street Place, London, B.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1912 by Mark Crombie Steedman, the present principal. Branch: Accra, Gold Coast. Business: African Merchants, Planting Cocoa, Rubber and Kola. Telephone: No. 884 City, London. Telegraphic Address: " Cromsteed, London." Code: A B C (5th Edition). Mr. M. Crombie Steedman former President of Accra Chamber of Commerce. Club: City Liberal.

CROMPTON & CO., Ltd., Electrical Engineers and Contractors, Arc Works, Chelmsford, Essex; Salisbury House, London Wall, London, B.C.; and Branches. Hours of Business: London Office, 9.30 a.m. to 5.30 p.m. Established in 1878 by Lieut.-Colonel R. E. Crompton, C. B., R.E., trading as R. E. Crompton & Co. Incorporated as a Limited Company in 1888; reconstructed in 1913. Directors: Carleton Fowell Tufnell, Lieut.-Colonel J. Clibborn, C.I.E., John A. Rennie, Walter Churchill Hale, A. A. Campbell Swinton, M.T.C.E., M.I.E.E., E. Reeves ( Managing Director and Secretary). Claim to be the pioneers of Electric Lighting. Premises: Buildings cover about three acres. Staff: About 2,000. Specialities Dynamos, Alternators, Motors, Capstans, Cranes, Arc Lamps, Search Lights, Projectors, Small Motors, Ceiling Fans, Switchgear, Instruments, &c. Have carried out many important contracts. Patents: Many in connection with Dynamos, Motors, Auto-Converters, Colliery Winding and Rolling Mill Plant, Electric Traction, &c. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, &c.); also to Colonial and Foreign Governments. Telephones: No. 2 Chelmsford; No. 488, Central; No. 1959 London Wall; No. 86 London Trunk Service, London. Telegraphic Addresses: " Crompton, Chelmsford "; " Crompton, Ave, London." Bankers: Barclay & Co.

CROMPTON & EVANS' UNION BANK, LIMITED. Head Office: Iron Gate, Derby. Hours of Business: Vary according to Branch. Incorporated as a Limited Company in 1877. Formed to take over the private firms of Crompton, Newton & Co. and W. and S. Evans & Co. Directors: George Herbert Strutt (Chairman), Robert Hugh Tennant (Deputy Chairman), Bertram H. G. Arkwright, the Right Hon. Lord Belper, George William Crompton, John Gilbert Frederick Crompton, the Hon. Francis Nathaniel Curzon, John Farmer Thirlby, Henry Fitzherbert Wright, M.P. General Manager and Secretary: M. Attwood. Manager: H. G. Coulson. Branches: Alfreton, Ashbourne, Bakewell, Belper, Buxton, Chesterfield, Derby (Midland Road), Derby (Normanton Road), Hathersage, Heanor, Ilkeston, Mansfield, Matlock, Ripley, Sandiacre, Sutton-in-Ashfield, Uttoxeter, Wirksworth. Sub-Branches: Twenty - eight. Agents and Correspondents throughout the United Kingdom and abroad. Business: Every description of Banking Transactions. Telephone: No. 124 (National), Derby. Telegraphic Address: " Unbank, Derby."

CROMPTON (JAMES R.) & BROTHERS, Ltd., Paper Makers, Elton Paper Bury, Lancs. Hours of Bus; ess: Office, 9 a.m. to 6 p.m. Established in 1856 by James Roger Crompton. Continued by James R. Crompton, Ralph Crompton, and P. R. Crompton (sons). Incorporated as a Limited Company in 1898. Directors: James R. Crompton (Chairman), Ralph Crompton, P. R. Crompton, and F. Hawke. Premises: Elton Paper Mills, Bury. Containing seven Paper Machines. Branches: London, 2, Queenhithe, Upper Thames Street, E.C.; Glasgow, 99, West Nile Street. Agencies: Hamburg, Paris, Melbourne, Montreal. Specialities: Fine Quality White and Coloured Tissues, Copyings, Thin India Papers and other high-grade thin Papers, Crêpe Paper (" Dancing Girl and Eltonbury " Brands), Waxed Tissues, Thick Waxed Papers, Thin Typewriting, Banks, Toilet and Serviette Papers, &c. Patent: Buff Copying Papers, " Royal Arms " Watermark. Trade-mark: "Dog," Labore Non Astutia. Awards: PrizeMedals, Paris, 1878 and 1867. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 16 Bury. Telegraphic Address: " Dog Paper, Bury." Code: A B C. Bankers: Lancashire and Yorkshire Bank, Ltd. (Bury).

CROOK, E. A., & CO., Ltd., Plain and Fancy Box Manufacturers, 1 & 2, Haverstock Street, City Road, London, N. Hours of Business t 8 a.m. to 8 p.m.; Saturdays, close at 2 p.m. Established in 1879 by Edwin Arthur Crook (d.). Incorporated as a limited Company in 1912. Managing Director: W. E. Crook. Staff: Forty. Specialities: Pattern Cards, Sample Cases and Boxes for all trades, also General Printing and Gold Blocking. Connection: United Kingdom. Telephone: No. 8107 London Wall, London. Bankers: London County and Westminster Bank, Ltd.

CROOK (JOSHUA) & SONS, Ltd., Cotton Spinners and Manufacturers, Deane Road, Bolton. Hours of Business: Usual. Established in 1801 by Joshua Crook and Jeremiah Crook (brothers). Partnership Successions: (1) (Joshua) Crook & Haselden, 1809 to 1833; (2) Joshua Crook, 1833 to 1845; (3) Joshua Crook & Sons, 1845 to 1884. Incorporated as a Private Limited Company in 1884. Directors: George H. Crook, J.P., J. Sydney Crook, Arthur T. Crook. J.P. (grandsons of founder). Branch: Haworth's Buildings, Manchester Business: Cotton Spinning and Manufacture. Telephone: No. 260 Bolton. Telegraphic Address: " Crookson, Bolton." Bankers: Manchester and County Bank, Ltd. Mr. George 4. Crook is a Justice of the Peace. Mr. Arthur T. Crook is a Justice of the Peace and a

CROPPER, CHARLTON & CO., Ltd., Manufacturers of Printing Machinery, Dealers in Mechanical Tools and Electric Motors, " Franklin " Works, Leighton Street, Nottingham, and 1 and 2, West Harding Street, Fetter Lane, London, E.C. Established in 1893 by Sydney H. Cropper, Charles A. Charlton, James C. Hole and Henry E. Newstead. Incorporated as a Limited Company. Directors: Charles A. Charlton, and Henry E. Newstead. Specialities: Platen Printing and Embossing and Cylinder Printing Machines, Guillotine Cutting Machines, Nipping Presses, Tyco and Accessories. Also Printing Trade Valuers. Patents and Inventions: Numerous. Awards: Medal for Excellence, Printing Trade Exhibition, London. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government and to Colonial Governments. - Telephones: No. 1405, Nottingham; No. 931 Holborn, London. Telegraphic Addresses: " Platen, Nottingham "; " Excitingly, London." Bankers: Nottingham and Notts Banking Co., Ltd.

CROSFIELD (JOSEPH) & SONS, Ltd., Soap and Chemical Manufacturers, Bank Quay, Warrington, Lancashire. London Office: 6, Lloyd's Avenue, E.C. Liverpool Office: 25, Castle Street. Hours of Business: (Office) 8.30 a.m. to 5 p.m.; (Works) average fifty hours per week. Established in 1815 by the grandfather of present Chairman. Incorporated as a Limited Company in 1896. Chairman: Joseph J. Crosfield. Premises: Extensive, covering about forty acres, exclusive of Works at Liverpool. Staff: About 2,000. The Company's business is one of the largest and most comprehensive of its kind in the United Kingdom. Specialities: All kinds of Toilet and Household Soaps; Caustic Soda; Silicate of Soda; Detergents and Glycerine. Hold numerous Patents. Connection: World-wide. Royal Warrants: To His late Majesty King Edward and King George V. Telephone: No. 436 Warrington. Telegraphic and Cable Address " Crosfields, Warrington." Codes: A B C (4th Edition); A 1 (1st Edition).

CROSS (ALEXANDER) & SONS, Ltd., Chemical Manufacturers, Seedsmen, importers and Manufacturers of Cattle Foods, &c., Horticultural Specialists, &c., 19, Hope Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established early in the nineteenth century by Alexander Cross, of Clydeside, Uddington. Incorporated as a Private Limited Company in 1896. Directors: Sir Alexander Cross, Bart., Alexander Cross of Knockdon, William C. Cross, P. A. Munro Cross, A. P. Cross, Thomas Cross, and W. P. Maltinan. Branch Offices: Fenwick Buildings, Liverpool; and at Dublin, Leith and Middlesbro'. Chemical Works: Port Dundas, Glasgow (five acres); Camelon, Falkirk (six acres); South Bank, Middlesbro' (three acres). Warehouses: Centre Street, S.S., Glasgow, and Washington Street, N. S., Glasgow. Stores: All over Scotland, Ireland, Wales, &c. Is one of the largest Chemical Agricultural and Horticultural businesses in the world. Specialities: Seeds, Acid Fertilizers, Insecticides; Oil Cakes, all kinds of Cattle Foods, Are also Manufacturers of Sulphuric Acid and Basic Slag (Thomas-Phosphate Powder), and Horticultural Chemicals of every description; Importers of Nitrate of Soda, and deal extensively in Sulphate of Ammonia and Nitrate of Lime. Connection United Kingdom, Foreign, Colonial. Have correspondents all over the world. Telephones: Glasgow, Nos. 901 and 902 (Argyll); Nos. 186 and 187 Central P.O., Corporation; Liverpool, No. 329 Central; Middlesbro', No. 36 South Bank. Telegraphic Addresses: " Cross, Glasgow "; " Fertilizer, South Bank "; " Haymaker, Liverpool." Codes: A B C (4th and 5th Editions); Lieber's Standard and Western Union. Sir Alexander Cross, Bart., was M.P. for the Camlachie Division of Glasgow in four Parliaments; is also a member of the Glasgow Chamber of Commerce. Mr. Alexander Cross of Knockdon is a Director of G. & J. Burns, Ltd., Steamship Owners, and director of the Highland Society.

CROSS & CO., Cocoa Matting and Mat Manufacturers, Sudbury, Suffolk. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1862 by P. R. Cross (d.). Present Principal: F. G. Cross (son). Staff: Large. Specialities: Cocoa Mattings and Door Mats of all descriptions. Mats made to any size or Shape, with Crests, Monograms, Names, &c., inserted to order in first-class style. Connection: United Kingdom, and goods sent abroad in large quantities. Telephone: No. Sudbury. Telegraphic Address: " Cross, Sudbury, Suffolk." Bankers: Barclay and Co., Ltd.

CROSS & CO., Ltd., Manufacturers, Bigthan Works, Dunstable, Beds.; Bath Place, Old Street, London, E.C.; and 130, Ingram Street, Glasgow. Hours of Business: 8 a.m. to 6 p.m. Established in 1891 by Frederick Escott and Henry Cross. Incorporated as a Limited Company in 1912. Directors: Frederick Escott and Frank Evan Spicer. Specialities: Laced Embossed Frilled and Pleated Paper Goods for Table Decoration and Service of Food, &c. Patents: Queen Postal Wedding Cake Box; " Coronet " Pie Dish Frill; Empire Dish Paper, Heraldic Dish Papers, &c.; Automatic Machinery for Frilling, Pleating and Lacing, &c. Connection: United Kingdom and Colonial. Telephones: No. 9792 London Wall; No. 19 Dunstable; No. 2223 Bell, Glasgow. Telegraphic Address: " Cumquat," Dunstable and London. Code: A B C (4th Edition). Bankers: National Bank, Ltd., and London County and Westminster Bank, Ltd.

CROSS & CROSS, Ltd., Constructional Engineers, Roof, Bridge and Girder Builders, Union Iron Works, Walsall, Staffs. London Office: Billiter Square Buildings, E.C. (J. Gilberthorpe). Hours of . Business: 9 a.m. to 6 p.m. Established in 1900. Incorporated as a Limited Company in 1909. Directors: H. J. Nicklin (Chairman), C. J. Cole (Secretary), and G. H. Stone. Premises: Large, situated in the heart of the Iron and Steel Industry. Employing 100 to 150 hands. Staff: Twenty-five to thirty, including first class Draughtsmen. Specialities: Steel framed Buildings for Home and Export, Steelwork for Railway Stations, Power Stations, Gas Works, Blast Furnace Plant, Furnaces, &c., Garages, Hangars, Skating Rinks, &c., Dutch Barns, Iron Buildings for export, Bungalows, Tea Houses, Warehouses, &c., Pithead Frames, Coal Sheds, Screens, &c. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office), London County Council, Leading Railway Companies and Corporations. Telephones: No. 507 (two lines) Walsall; No. 1452 Avenue, London. Telegraphic Addresses: " Iron, Walsall "; " Gillplates, London." Bankers: United Counties Bank, Ltd., Walsall.

CROSS, MARK, Ltd., Glovers and Makers of Leather Goods, 89, Regent Street, London, W. Hours of Business: Usual. Established by Mark Cross. Incorporated as a Limited Company. Three factories in England. Branches: Retail Stores or Agencies in principal cities of four countries. Business: Manufacturing Retailers of Gloves and Leather Goods. Registered Trade-mark, " Cross," appears on all goods. Connection: United Kingdom, Foreign. Telephone: No. 3417 Gerrard. Telegraphic Address: " Crossalia, London." Bankers: Brown, Shipley & Co.

CROSS, WILLIAM, Barley Merchant and Maltster. Office: Victoria Chambers, Colchester, and Corn Exchange Subscription Rooms, Seething Lane, London, E.C. Present Principal: William Cross. Premises: Maltings in Colchester, Bures and Hadleigh. Specialities: Foreign and English Barley. Telephone: No. 3 Colchester. Telegraphic Address: " Crossbill," Colchester and London.

CROSS, WILLIAM MANN, Licensed Restaurateur, Baker's Chop House, 1, Change Alley, Lombard Street, London, E.C. Hours of Business: 11.30 a.m. to 6 p.m.; Saturdays, 11.30 a.m. to 3 p.m. Baker's Chop House is one of the oldest and best known in the City of London. Its history dates from the seventeenth century, and sales of foreign silks and stuff gowns were frequently effected here by merchant dealers in those times. One of the earliest occupiers was one Baker, whose name the house retains at the present day. There have been only five proprietors in succession since 1830, viz., Pugh, Gibson, Gardner, Stagland, and W. M. Cross, the present proprietor. Premises: Substantially the same as when rebuilt after the Great Fire (1666), only slight alterations having been made from time to time. Staff: Thirty-one. Telephone: No. 10835 Central. Bankers: London County and Westminster Bank, Ltd. Mr. William Mann Cross is a member of the Common Council of the City of London (for Langbourn Ward), and now the Deputy of the Ward, and a member of the City of London Board of Guardians.

CROSSE & BLACKWELL, Ltd., Export Oilmen and Preserved Provision Manufacturers, 18, 20, and 21, Soho Square, London, W.; 111, 112, 145, 147, 149, and 151, Charing Cross Road, W.C.; 77, Dean Street, Soho, W.; 4, Little Denmark Street, Soho, W.C.; and at Imperial Wharf, Nine Elms Lane, and Victoria Wharf, Millwall, E. Vinegar Brewery, Caledonian Road, N. Telephone: No. 7971 Gerrard. Telegraphic Address: " Unexcelled, London."

CROSSES & WINKWORTH, Ltd., Cotton Spinners, Rose Hill, Bolton, Lancashire. Managing Director: E. T. Crook. Secretary: C. H. Cowley. Business: Spinners of Super-Egyptian and Sea Island Combed Yarn, Mule and Ring, 20s. to 100s. One of the largest firm of Cotton Spinners in Bolton, operating 366,000 spindles. Telephone: No. 7. Telegraphic Address: " Crosses, Bolton."

CROSSLEY BROTHERS, Ltd., Engineers, Pottery Lane, Openshaw, Manchester. Hours of Business: 9 a.m. to 6 p.m. Established in 1866. Incorporated as a Private Limited Company in 1881. In 1897 refloated as a Public Company. Directors: Sir K. Crossley (Chairman and Managing Director), D. H. Irwin (Deputy-Chairman and Managing Director), John Dempster, Brian Crossley, J. J. Carter, W. L. P. Webb, J. O'Hanlon. Secretary: W. P. Glendinning. Branches: Gorton, Manchester, London, Glasgow, Dublin, Birmingham, Bristol, Newcastle, Liverpool, Leeds, Hull, Cardiff, Southampton, Nottingham, Leicester, Madrid, Florence, and all the principal Foreign and Colonial towns. Specialities: Gas Engines, Oil Engines; Petrol, Benzine, and Alcohol Engines; Gas Producer Plants. Original makers of the " Otto " Patent Gas Engine. Are also makers of Motor Car and Omnibus Engines. Have patented numerous inventions for all types of Gas and Oil Engines, Gas Plants, &c. Telephone: City 4200 (five lines). Telegraphic Address: " Otto, Manchester."

CROSSLEY (GEORGE), LIMITED, Engineers, Millwrights, Ironfounders, Pulley Makers, Albion Iron Works, Cleckheaton, Yorks. Hours of Business: Works, 6.30 a.m. to 5.30 p.m.; Office, 7.30 aim. to 5.30 p.m. Established in 1795. Incorporated as a Limited Company in 1891. Directors: Thomas Walker (Chairman), Joseph Holdroyd, Samuel Law. Claim to be the oldest makers of Wrought Iron Pulleys with Cast Iron Bosses (and Wire Drawing Blocks). Staff: Six. Specialities: Pulleys for Belts and Ropes, Shafting and Fittings, Complete Wire Drawing Plants. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 39 Cleckheaton. Telegraphic Address: " Crossley, Clockheaton." Bankers: Lancashire and Yorks Bank, Ltd. (Clockheaton).

CROSSLEY, JOHN, Jacquard Machinist, New Moston, Failsworth, Manchester. Hours of Business: 9 a.m. to 6 p.m. Established in 1854 by John Crossley. Present Principal: A. S. Crossley. Th6 founder was the original inventor and patentee of Double Lift Jacquard Machine. Specialities: Jacquard Machines of all kinds. Patent: Double Lift Jacquard Machine (1854). Award: Medal, London, 1854.

CROSSLEY (JOHN) & SONS, Ltd., Carpet Manufacturers, 84 to 86, Newgate Street, and 20 to 22, King Edward Street, London, E.C.; Dean Clough Mills, Halifax; 57, Portland Street, Manchester. Telephones: No. 2339 Central; No. 4078 City. Telegraphic Address: " Crossleys, Limited, London."

CROSSLEY MOTORS, Ltd., Manufacturers of Motor Cars, Gorton, Manchester, and 45, Gt. Marlborough Street, London, W. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company to take over the Motor Car Department of Crossley Brothers, Ltd., of Gas Engine fame. Directors: Sir Kenneth Crossley, Bart. (Chairman), W. M. Letts (Managing Director), and Erskine A. Crossley. Premises: Extensive well-equipped works. Staff: 800. Staff Club: Crossley Motors Athletic. Specialities: High-class British Motor Cars. Awards: Large number of Cups, Medals and awards. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4611 City (three lines). Telegraphic Address: " Motors, Gorton." Code: A B C (5th E dition).

CROSSLEYS', The Scale Experts, Regent Works, Blackburn. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, close at 12 noon. Established in 1880 by Thomas Crossley, the present principal. Premises: The old building of local interest was rented in 1900 and was acquired by purchase and rebuilt in 1906. The building consists of showrooms, offices, fitting-shop, stores, enamelling rooms, &c. Electric driving throughout. Specialities: Patent " Vitloc " Scales; having a locking gear to prevent wear of the knife edges when used upon vehicles for weighing goods. Also High Class Counter Balances for all trades. Wrap Scales, Beam Scales and Platform Machines for Factory and Warehousemen's use. Claim to be original Inventors and Patentees of the famous " Lock " Scales for weighing goods from vehicles. " Vitloc " Patent Portable Acetylene Generators and Lamps for lighting vehicles, warehouses, and apartments. Registered Trade Marks: " Lock" Scale, " Vitloc," " Jewel," and " Ruby." Patents: Lock Scales, Portable Acetylene Lamps. Connection: United Kingdom. Telephone: No. 768 Blackburn. Telegraphic Address: Scales, Blackburn." Bankers Williams, Deacon's Bank, Ltd.

CROSTHWAITE, R. W., LIMITED, Ironfounders, Union Foundry, Thornaby-on-Tees. Hours of Business: Usual. Established in 1849 by R. W. Crosthwaite in Scotland, and removed to Thornaby-on-Tees in 1878 by John R. Crosthwaite (son). Incorporated as a Limited Company in 1908. Directors: John R. Crosthwaite (Managing Director), D. C. Crosthwaite (Secretary). One of the oldest firms in the trade. Premises: Works cover about ten acres, equipped with up-to-date appliances. Staff: About 600. Specialities: Rain Water Goods, Stoves, Ranges, Baths, and all kinds of Light Castings required in the Building Trade. Connection: United Kingdom, Colonial. Telephone: No. 66 (National ), Thornaby-on-Tees. Tele-graphic Address:" Crosthwaite, Thornaby-on-Tees." Bankers: National Provincial Bank of England, Ltd.

CROW (THOMAS) & SONS, Tar Distillers, Merchants and Chemical Manufacturers, Abbey Creek Wharf, Crow's Road, West Ham, London, E.; also at Hart's Lane Works, North Street, Barking. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1862 by Thomas Crow; succeeded by Henry W. Crow and Latimer Crow, the present principals. Premises: Extensive Works at West Ham and Barking, covering about ten acres of land. Nearest Passenger Station, West Ham (District Ry.); Goods Station, Stratford Market (G. +'.R.); nearest Railway Station to Barking Works, Barking (District Ry. and London, Tilbury, and Southend Ry.). Staff: About sixty. Specialities: Manufacture of Coal Tar Products for Home and Export use. Patents: Oil Burner, and a method of making Illuminating Gas (Thomas Crow's patents, 1867). Connection: United Kingdom, Foreign, Colonial. Telephones: No. 367 Stratford; No. 550 Barking. Telegraphic Address: " Crowsnest, London." Bankers: Lloyds Bank Limited (Fenchurch Street). Mr. Thomas Crow was a member of the West Ham Local Board and West Ham Board of Guardians. Mr. Latimer Crow served for six years on the Barking Urban District Council.

CROW (WILLIAM RICHARD) & SON, Timber Merchants, 39, Easteheap, E.C.; 2 to 8, Benjamin Street, Clerkenw ell, E.C.; and Station Wharf, Miliwall Docks, London, E., &c. Hours of Business: 9.15 a.m. to 6.30 p.m. Established in 1795 by Robert Garnham,.and in 1799 by William Miller Crow. Continued by (1) William Richard Crow; (2) William R. Crow and William Merritt Crow ' (3) William Merritt Crow. Present Principals: William Merritt Crow and William Roberts Crow. One of the oldest firms in the trade, have been at Clerkenwell sinco 1799 at least. Business: Timber Importers. Telephone: No. 282 Avenue, London (two lines). Telegraphic Address: " Bolection, London." Code: Wood. Bankers: Glyn Mills, Currie & Co . , Bank of England, &c.

CROWDEN & GARROD, Ltd., Brush Manufacturers and Hardware Merchants. Warehouse and Offices: 62, Southwark Street, London, S.E. Factories: 12, Lant Street, Borough, London, S.E., and Harrow Street, S.E. Hours of Business: 9 a.m. .to 6.30 p.m.; Saturdays, 9 a.m. to 1.30 p.m. Established in 1800. Incorporated in 1897. Directors: B. W. Baggs (Chairman and Managing Director), C. S. Warden, F. J. Prior, H. O. Crowden. Premises: Extensive warehouse, with large stock, in Southwark Street, London. Factories, as above, employing about 120 hands. An old and well-known firm, conducting a business of comprehensive scope. Specialities: Brushes of all kinds; Hardware for domestic and other purposes; Paints and Varnishes in great variety; Woodware, Knife Boards, and Sieves. Merchants of hardware. Connection: World-wide. Telephone: No 527 Hop. Telegraphic Address " Nedwore, Boroh, London."

CROWE & CO., Ltd., Manufacturers and Merchants, Wellington Street, Leeds. Hours of Business: 9 a.m. to 6 p.m. Established in 1857 by George Francis Crowe. Incorporated as a Limited Company in 1893. Directors: Frank Crowe (Chairman and Managing Director), F. H. Crowe, A. Grimshaw (Secretary). Premises: Formerly at Albion Street, Leeds, 1857 to 1903, when they removed to present address; frontage, 188 feet, three storeys, Basement and Ground Floor; total area of Leeds Warehouse, about four acres. Staff: Over 300. Branches at New castle-on-Tyne, Sheffield, and Bradford. Business: Manufacturers and Wholesale Drapery Warehousemen; Boots and Shoes. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 1428 and 1446 Leeds. Telegraphic Address: " Crowe, Leeds." Bankers: Bank of England.

CROWLEY (JOHN) & CO., Ltd., Malleable Iron, Cast Iron, and Annealed Cast Iron Founders and Engineers, Meadow Hall Ironworks, Sheffield. Hours of Businesg: Works, 6 a.m. to 5 p.m.; Offices, 9 a.m. to 6 p.m. Established in 1826 by John Crowley. Incorporated as a Limited Company in 1888. Directors: John Fairburn Crowley (Managing Director), Thos. G. Shuttleworth, Walter Crowley, and William H. Hatfield. Secretary: Walter Crowley. Claim to be one of the largest Malleable Iron Founders in the world. Premises: Extend over an area of eleven acres. The Works are replete with every modern improvement. Staff: Forty; workmen, youths, &c., 610. Branches: London, Manchester, Glasgow. Specialities: Malleable Iron Castings, Cast Iron Castings, Annealed Iron Castings, Agricultural Implements, Chaff Cutters, Root Pulpers, Corn Crushers, Pulley Blocks, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 25 Sheffield. Telegraphic Address: " Crowley, Sheffield." Bankers: The London City and Midland Bank, Ltd.

CROWN CHEMICAL WORKS, Ltd. (THE), (Successors to Scott & Co., Johnson & Hooper, Ltd., and Tuson's Disinfectants Co.), Chemical Manufacturers. Works: Marsh Gate Lane, Stratford, E. Wharf: Bow Bridge. Offices: 63, Crutched Friars, London, E.C. Hours of Business: Works, 6 a.m. to 5 p.m.; Offices, 9.30 a.m. to 5.30 p.m. Established in 1863 by Scott & Co. Succeeded by (1) Johnson & Hooper, Ltd.; (2) Tuson's Disinfectants Co. Incorporated as a Limited Company in 1908 under present title. Premises: ExtensiVe, covering an acre and a half. Fully equipped. Specialities: " Crown" Chemicals for Industrial and Pharmaceutical purposes, Mineral Acids, Phosphoric Acid, Acetic Acid, Arsenic Acid, Phosphorus, " Crown " Brand Sulphur Flowers, Milk of Sulphur and Liver of Sulphur; Tuson's Disinfectants. Connection: United Kingdom, Foreign, Colonial. Telephones: Offices-6660 Avenue (throe lines), Works—Stratford, No. 312. Telegraphic Address: " Kindersley, London." Cable Address: " Kindersley, London." Codes: A B C (4th and 5th Editions), Lieber's, Western Union. Bankers: Glyn, Mills, Currie & Co. (Lombard Street, E.C.).

CROWN CORK CO., Ltd. (THE), Original Manufacturers of the " Apexes " Crown Cork Bottle Stoppers and Bottling Machinery, 71-89, Paul Street, and 106 to 110, Tabernacle Street, Finsbury, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1897. Directors: Harvey Coale (Chairman), George D. Mackay, J. M. Hood, junr., Grafflin Cook, W. W. Abefl. Managing Directors: Jacob Heilbozn. and J. T. Stack. Secretary: S. H. Vilven. Premises: Extensive factories at above addresses. Branches: Factories at Hamburg, Paris, Yokohama, and Rio do Janeiro, all equipped with the latest machinery and appliances. Stores: Glasgow, Belfast, Antwerp and Hungary. Staff: Large. Speciality: The original " Crown Cork." Registered Trade Mark: " Apexes." Connection: World-wide. Telephone: No. 1806 London Wall. Telegraphic Addresses: " Apexes, London "; " Crown," Hamburg, Nogent-sur-Marne (France), Yokohama, Rio de Janeiro. Bankers: Clydesdale Bank, Ltd.; London City and Midland Bank, Ltd.

CROWN PERFUMERY CO. (THE), Specialists in the Manufacture of Perfumes, Soaps, and Toilet Preparations. General Offices and Manufactory: Sidney Road, Homerton, London, N.B. Hours of Business: 9 a.m. to 6 p.m. Established in 1869 by Wm. Sparks Thomson (d.); succeeded by Charles Ernest Thomson (son), the present principal. Premises: Extensive and well-equipped factory, the freehold of the firm. Showrooms. 108-9, Fore Street, E.C.; Abroad—Paris, 23, Rue de Choiseul; Manufactory, 21 bis, Boulevard Thiers, Argenteuil, Seine-etOise; Hamburg; Vienna; Copenhagen; New York. Staff: Over 400. Manufacturers of all kinds of Perfumery and Toilet Accessories. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 472 Dalston (Nat.); No. 1104 (P.O.) Central. Telegraphic Address: " Brightness, London." Codes: A B C (5th Edition); A 1; Lieber's; Western Union; Standard. Bankers: London and South Western Bank, Ltd; Credit Lyonnais (Paris); Deutsche Bank (Hamburg).

CROWN PRESERVED COAL CO., Ltd. (THE), Patent Fuel Manufacturers and Shippers, 26, Merchants Exchange, Cardiff. Hours of Business: 9.30 a.m. to 5 p.m. Incorporated as a Limited Company in 1860. Directors: J. B. Butler (Chairman), C. H. Bird, Thos. Cochran, T. B. Shelper SecN3tary). Claim to be pioneers of the Patent Fuel Industry. Staff: Commercial, twenty. Staff Club: Workmen's Sick Benefit Society. Branch: Port Talbot. Speciality: Manufacturers and Shippers of " Crown " Patent Fuel, 20,000 tons weekly output. Awards: Medals, London, 1862; Bordeaux, 1895; Chicago, 1893; Jamaica, 1891; Royal Naval Exhibition, 1891 and 1905; Liverpool, 1886; Paris, 1875; Mexican Exhibition, 1908. Patent: " Crown" patents. Connection: United Kingdom, European, Foreign, Colonial. Contractors to H.M. Government. Telephone: No. 4700 Cardiff. Telegraphic Address: " Crown, Cardiff." Bankers: National Provincial Bank of England, Ltd.

CROWN STAFFORDSHIRE PORCELAIN CO., Ltd., China Manufacturers, Minerva Works, Fenton, Staffs. Hours of Business: 8 a.m. to 6 p.m. Established in 1801 by Thos. Green. Partnership Successions: (1) M. Green & Co., 1859; (2) T. A. and S. Green, 1892; (3) Crown Staffs Porcelain Co., 1897. Incorporated as a Limited Company in 1903. Directors: S. A. Green (Chairman), S. T. Harrison. Branches: Showrooms: London, 49, Hatton Garden, E.C.; Paris; New York; Sydney. Specialities: Richlydecorated Tea, Breakfast and Dessert Services, Vases, &c., Wickerwork Baskets and Ornaments in China. Awards: St. Louis Exhibition, 1904; Brussels, 1910; Turin, 1911; Ghent, 1913. Connection: United Kingdom, Colonial, 'United States. Contractors to H.M. Government. Telephone: No. 105 Long- ton. Telegraphic Address:" Crown, Stokeon-Trent." Bankers: Manchester and Liverpool District Banking Co., Ltd.

CROWTHER & CO., 115, Middlesex Street, Bishopsgate, London, E.C. (Middlesex Works). Established in 1835. Specialities: Air-Tight Parchment Tea Bags, which are well known. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1241 P.O. Central. Telegraphic Address: " Grease-proof, London."

CROWTHER & GOODMAN, Stationers and Printers, 124, Fenchurch Street, London, E.C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1884 by present principals, Jas. S. Crowther, Harry Goodman. Premises: Large Works, " Portsoken Press," 28, 30, 32, Stoney Lane; 16 and 17, Back Gravel Lane, 17 and 18, Gravel Lane, London, E.C. Staff: Over 170. Specialities: Stationery and Printing; Engraving in American style. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 4188 Avenue and No. 2239 Central. Telegraphic Address: " Citatorins, London." Mr. Jas. S. Crowther is Guardian of the City of London; Churchwarden of St. Botolph, Aldgate; a 'Governor of Aldgate Freedom Foundation; Hon. Secretary to the Sunday School Union; Director Prince of• Wales's Hospital; on the Court of Common Council during the year 1904; Director of Willis, Sindall & Co., Ltd., and of the Mercantile Publishing Syndicate, Ltd.; on the Council Master Printers' and Allied Trades Association; a member of Council of the Stationers' Proprietary Articles Trade Association; a member of the Education Committee (managers) City Electoral Area (Group No. 1); on the Livery of the Stationers Company, and served as Renter Warden, 1900-1; elected on Court of Gold and Silver Wyre Drawers Company, 1906. Master 1912-13. Mr. Harry Goodman is on the Livery, and elected Renter Warden, Stationers Company, 1907; Director of Paget, Di by & Co., Ltd.

CROWTHER (JOHN) & CO., LIMITED, Cotton Spinners and Doublers, Broad Holino Mills, Brighouse. Hours of Business: 6.30 a.m. to 6 p.m.; Saturdays, 6 a.m. to 12 noon. Established in 1871. Incorporated as a Private Limited Company in 1899. Spindles: 40,000. Agent in Bradford (35, Booth Street); attends Manchester Exchange on Tuesdays and Fridays. Business: Cotton Spinners and Doublers. Specialise in Warp Bundle, Beam Cheese American Yarns. Connection: United Kingdom. Telephone: No. 27 Brighouse. Telegraphic Address: " Crowther, Brighouse." Bankers: Halifax Joint Stock Banking Co., Ltd.

CROWTHER (JOHN) & SONS, Fancy Woollen Cloth Manufacturers, Union Mills, Milnsbridge, near Huddersfield. Hours of Business: 6.30 a.m. to 6 p.m.; Saturdays, close at 12 noon. Present Principals: David Stoner Crowther and Charles Sykes. Premises: Cover about nine acres. Equipped with up-to-date appliances. Staff: 1080. Branches: Huddersfield, Union Buildings, Half Moon Street, and Queen's Mill, Lockwood; London, 67, Golden House, Gt. Pulteney Street, E.C. Specialities: Gentlemen's Saxony and Cheviot Suitings and Overcoatings, Cap Cloths and Trouserings, Ladies' Costume Cloths, Mantle Cloths and Blanket Cloths. Connection: United Kingdom, Foreign and Colonial. Telephones: Nos. 1419 to 1424 Huddersfield. Telegraphic Address: " Crowthers, Milnsbridge." Code: A B C (5th Edition). Bankers: West Yorkshire Bank, Ltd. ( Huddersfield).

CROWTHER, W. & E., Ltd., Fancy Woollen Cloth and Covert Coating Manufacturers, Crimblo and Brook Mills, Slaithwaite, Yorks. Hours of Business; Usual. Established in 1867 by William Crowther and Elon Crowther. Incorporated as a Limited Company in 1898. Chairman: William Crowther. Managing Directors: R. H. Crowther, W. A. Crowther and H. S. Walker. Premises: Cover about four and a half acres, equipped with modern appliances. Staff: 500 to 600. Specialities: Fancy Woollen Cloth and Covert Coatings. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 13 Slaithwaite. Telegraphic Address: " W. Crowther, Slaithwaite." Code: A B C (5th Edition). Bankers: West Yorkshire Bank, Ltd.

CRUIKSHANK & FAIRWEATHER, Ltd., International Patent Agency, 62, St. Vincent Street, Glasgow. Hours of Business: 10 a.m. to 5 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1877 by Wallace Fairweather, Chartered Patent Agent. Directors: Wallace Fairweather, W. Cranston Fairweather, and H. G. Cruikshank Fairweather. Staff: Twenty. Branch: 65, Chancery Lane, London, W.C. Are represented in every State where industrial property is protected. Business: The solicitation of Patents and registration of Trade-Marks and Designs. Connection: United Kingdom, Foreign, Colonial. Telephones: Glasgow, No. 791 Royal (Nat.), and No. 135 Central (P.O.); London, No. 5165 Holborn. Telegraphic Addresses: " Patents, Glasgow "; " Fanfaron, London." Code: A 1. Bankers: Commercial Bank of Scotland, Ltd.; London County and Westminster Bank, Ltd.; Dresdner Bank.

CRUMP (FRANK) & CO., Ltd., Timber Importers and Merchants, Bolton House, 15, Cullum Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1899 as a private firm by Frank Crump, a Frank Crump & Co. Incorporated as private Limited Company in 1901. Directors: Frank Crump (Working Director), W. F. Sutton and T. G. Hale (Sleeping). Secretary: Bertram Harding. Staff: Four and four travellers. Premises: Originally at 17, Fenchurch Street, removed in 1909 to 15, Cullum Street. Handsome Offices. Specialities: Russian and Canadian Softwoods for Packing Case Work and Builders' Wood requirements, including Yellow Deals and Battens and Swedish and Norwegian Floorings and Matchings. Connection: London and the Midlands principally. Telephones: No. 1326 and 4559 Avenue. Telegraphic Address: " Crampistic, London." Codes: Zebra and New Wood. Bankers: London and South-Western Bank, Ltd. (Head Offices). Mr. Frank Crump is a Freemason, Gihon (No. 49) Masonic Lodge (P.M.). He is a member of the Chamber of Commerce. Clubs: Constitutional, Banstead Downs Golf, and Longbourne Ward.

CRYER, J. & J., Ltd., Hosiery Manufacturers, Works, Lyons Mill, Littleborough, near Manchester. Manchester Warehouse: Fr:day Street, H.gh Street. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1875 by James Cryer and Jchn Cryer. Incorporated as a Limited Company. Directors: James Cryer (Managing Director), Wilfred Cryer and Ewart Cryer. Specialities: " Grace Darling " Hosiery and " Lyons " Brand of Hosiery. Connection: United Kingdom.

CRYSTALATE MANUFACTURING CO., Ltd., Manufacturers of Composition Billiard Balls, Gramophone Records, Electrical Fittings, &c., Tonbridge, Kent, and 6 Fore Street, and 1, 3, and 5, Moorfields, London, E.C. Hours of Business: 6 a.m. to 6 p.m. Established in 1900. Incorporated as a Limited Company. Chairman: Percy Warnford-Davis. Claim to own the only factory in the Empire turning out Composition Billiard Balls. Premises: Extensive, covering about five acres, thoroughly equipped. Staff: About 200. Specialities: Billiard Balls, Gramophone Records, Electric Fittings. Connection: World-wide. Telephones: No. 33 Tonbridge; No. 3421 London Wall; No. 11630 Central; No. 1063 Hammersmith. Telegraphic Address: "Dendron, London." Bankers: Bank of England, &c.

CUBITT (WILLIAM) & CO., Builders and Contractors, 258, Gray's Inn Road, W.C. Telephone: No. 6035 Holborn. Telegraphic Address: "Cubit, London." For further information see HOLLAND & HANNEN & CUBITTS, Ltd.

CULLEY, R. P., & CO., Ltd., Bottlers to the Trade of Worthington's Pale Ale, Guinness's Stout, and Sparkling Cider. Offices: Moor Chambers, 15, Moorfields, London, E.C. Stores: Midland Goods Cellars, St. Pancras, London, N.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1899, and Incorporated as a Limited Company; R. P. Culley, Managing Director; A. R. Brooke, General Manager. Premises: Stores covering an acre at St. Pancras; also very extensive premises at Cardiff, Bangor, Belfast, Leeds, Liverpool, Swansea, Southend, Douglas, I. of M., Rhyl, Llandudno, Walsall, and Southport. Stall: About thirty in offices, and 200 at London Stores. Specialities: Worthington's Pale Ale in bottle; Guinness's Stout in bottle; leading brands of Cider. Connection: London and South Coast, and Douglas, I. of M. Telephones: Nos. 1538 and 1539 London Wall. Telegraphic Address: " Untrodden, London."

CULM VALLEY DAIRY CO., Ltd., Butter, Cream Cheese Makers, and Feeding Corn Millers, Hemyock, Cullompton, Devon. Hours of Business: 10 a.m. to 4 p.m. Established in 1866 by four large Dairy Farmers, the present Directors, under partnership agreement. Incorporated as a Limited Company in 1888. Directors s S. Farrant (Chairman), John Clist, Edward Lutley, J.P., and James Wide. Claim to be the largest makers in England. Premises: Erected 1889, equipped with up-to-date plant at a cost of £10,000. The building and process of manufacture is always open to public inspection. Staff: Twenty-five. Specialities: Butter, Cream and Cheese. Connection: United Kingdom. Telegraphic Address: " Factory, Hemyock." Bankers: Fox, Fowler & Co. (Hemyock).

CULTER MILLS PAPER CO., Ltd. (THE), Paper Manufacturers, Peterculter, Aberdeen. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1751. Incorporated as a Limited Company in 1865. Directors: James Shaw, James C. Glegg, John. P. Miller, J. Forbes Lumsden, Adam Maitland, and James L. Geddes, J.P. (Managing Director). Is one of the oldest firms in the trade. Premises: Cover nearly thirty-five acres. Staff: About 600. Branch: 218, Upper Thames Street, E C. Business: The manufacture of various Papers, including Writings, Tinteds, Drawings, Cartridges, Arts, &c. Connection: World-wide. Telephones: No. 238 Aberdeen; No. 1 Culter. Telegraphic Address: " Ninemill, Peter.;ulter." Bankers: The No • th of Srtotland and Town and Count: y Bank, Ltd.

CULVER (GEORGE), Ltd., Manufacturing Opticians, 94 to 105, White Lion Street, Pentonville, London, N. Hours of Business: 9 a.m. to 7 p.m. Established in 1857 by George Culver. Incorporated: December, 17th, 1897. Directorate: George Culver (Governing Director), Sidney Culver, Edward Culver, George W. Bayliss. Premises: Extensive Optical Works, Warehouse, &c., in White Lion Street, Pentonville, employing between 200 and 300. Branches: 116 and 118, Clarence Street, Sydney, N.S.W.; 13, Dalhousie Square, Calcutta. Specialities: Spectacle Lenses of all descriptions, and Spectacles and Pince-nez. Are also makers of Optical Machinery. Inventions and Patents: Pince-nez; Solid Down Curve Bi-focal Glass; Self-Recording Keratometer. Connection: World-wide. Telephone: No. 369 North. Telegraphic Address " Cylindrical, Islin, London." Bankers: London County and Westminster Bank, Ltd. (Islington Branch).

CULVERWELL, BROOKS & CO., Hide, Skin, Leather, &c., Brokers, 59 and 60, Mark Lane, London, E.C.; and Sun & Topping's Wharf, and 10 and 12, Tooley Street, London, S.E. Hours of Business: 9 a.m. to 6 p.m., or as necessary. Established about 1810, and subsequently absorbed a business that originated in the reign of George II. Former Partners: Mr. Culverwell, Mr. Brooks, Mr. S. Brooks, Sir Richmond Cotton, Mr. B. T. Bosanquet. Present Partners: S. H. Cotton, H. Moxon, H. K. McCausland. Specialities: Tanned Skins and Raw Skins, Raw Hides, Leather, Furs, Tallow, Oils, Horns, Bones, Hoofs, Hair, Valonea, Bark, and Glue Stock, in all of which the firm are brokers, operating upon an extensive scale. Connection: United Kingdom, Continent, India, Asia, Africa, Australia, and all parts of America. Telephones: No. 43 Avenue; No. 6061 Central. Telegraphic Address: " Culvorwell, Fen, London." Mr. S. H. Cotton (son of Sir Richmond Cotton, formerly Alderman, M.P., and Chamberlain for the City of London) is on the Commission . of Lieutenancy of the City, and a member of the Committee of the Australian Chamber of Commerce. Mr. H. Moxon is on the Arbitration Committee of the Chamber of Commerce.

CUNARD STEAMSHIP COMPANY, Ltd. (THE). Head Office: 8 and 12, Water Street, and 1, 3, and 5, Rumford Street, Liverpool. Established- in 1840 by Samuel Cunard, of Halifax, Nova Scotia, and George Burns and David Maclver, of Glasgow and Liverpool. Incorporated May 23rd, 1878. Present Directors: Alfred A. Booth (Chairman), Thomas Royden. (Deputy-Chairman), Sir William B. Forwood, Sir Percy E. Bates, Bart., James H. Beazley, Ernest H. Cunard, the Right Hon. Lord Inverclyde, Maxwell H. Maxwell, Algernon C. F. Henderson. Branches and Agents: London, 51, Bishopsgate, E.C., and 29 & 30, Cockspur Street, S.W.; Manchester, 98, Mosley Street; Glasgow, 30, Jamaica Street; Leith, Exchange Buildings; Queenstown, Cunard Wharf; Belfast, 24, Royal Avenue and 49, Queen's Square; New York, 21 to 24, State Street; Boston, 126, State Street; Chicago, S.E. Corner Dearborn and Randolph Streets; Minneapolis, Metropolitan Building; Philadelphia, 1300, Walnut Street; San Francisco, 42, Powell Street; Havre, 23, Quai d' Orleans; Paris, 37, Boulevard des Capucines; Nice, 11, Promenade des Anglais; Munich, Promenadeplatz, 15; Berlin, 57, Unter den Linden; Vienna, Karntnerring; 4; Frankfort-o.-M., Kaiserplatz (opposite Frankfurter Hof); Fiume, Royal Hungarian Sea Navigation Co. " Adria," Ltd.; Trieste, Cunard Passenger Office, Via di Miramar 7; Genoa, Cunard-Anchor Office Line, Via Fontano, 12; Naples, Nicola Ferolla; Palermo, Cunard-Anchor Line; Gibraltar, Anchor Line (Henderson Bros.), Ltd. Histosw: The first regular steamship line between Europe and America was inaugurated by the British and North American Royal Mail Steam Packet Co., under which title the " Cunard Line " was originally known, and the pioneer steamer " Britannia " (1,154 tons) left Liverpool for New York on July 4th, 1840. From that time the process of improvement and development in the vessels of the Line has exemplified each successive stage of progress in the building of steamships for purposes of passenger and freight traffic. Present fleet comprises twenty-five steamers, aggregating 285,427 tons, and includes the celebrated " Lusitania " and "Mauretania," which have established and hold the Atlantic speed records. The above figures do not include the following steamers being built on the Clyde: " Aquitania " (completing), and the " Transylvania." All the passenger vessels of the Cunard Company are fitted with the Marconi System of Wireless Telegraphy. The Express Turbine Steamers " Lusitania " and " Mauretania " (32,000 tons, 25 knots speed) are the fastest vessels in the world. The " Franconia " and " Laconia," each over 18,000 tons gross, and twin screw, are the most modern steamers in the Boston. Service. The " Aquitania is being completed at Clydebank, and will be the largest British liner. Business: Passenger and Freight Service between Liverpool and New York and Liverpool and Boston, via Queenstown; Liverpool to Halifax, N.S., Portland, Me., and Boston (via Queenstown); Passenger and Freight Service between London, Southampton and Queenstown to Canada (Quebec and Montreal in Summer Season, Halifax, Portland, Me., in Winter Season). Passenger and Freight Service between Mediterranean Ports and New York; Freight Service between Liverpool and Havre (France) and Mediterranean, Adriatic, and Levant Ports. Telephone: No. 8100 Central (Liverpool). Telegraphic and Cable Address: " Cunard, Liverpool." Secretary's Telegraphic Address: " Dranuc, Liverpool."

CUNLIFFE, DOBSON & CO., Wine Shippers and Agents, 20, Harp Lane, Great Tower Street, London, E.C., and 43, Rue Borie, Bordeaux, France. Hours of Business: 9 a.m. to 6 p.m. Established in 1804. Present Principals: Charles Julian Dobson, Frederick Melville Dobson, and Herbert Charles Kingston. Have extensive wine stores both in London and Bordeaux, and hold a prominent position in the trade. Are agents for well-known Burgundies, Hocks and Moselles, Champagnes, Ports, and Cognac. Connection: Throughout the United Kingdom, Foreign, and in the Colonies. Hold the Royal Warrant as Purveyors of Wine to Her late Majesty Queen Victoria. Telephone: No. 1180 Avenue. Telegraphic Addresses " Medoc, London," and " Cunliffe, Bordeaux."

CUNLIFFE (ROGER), SONS & CO., Bankers, 28, Clements Lane, London, E.C. Hours of Business: 10 a.m. to 4 p.m. Established in 1830. Present Principals: Roger Cunliffe and Cecil Tennant. Speciality: Discounting. Telephone: No. 480 Avenue: No. 2916 London Wall. Telegraphic Address: " Prince, Cannon, London." Bankers: London County and Westminster Bank, Ltd.

CUNNINGHAM, P., Irish (Carrickmacross) Lace Manufacturer, Culloville, co. Armagh. Hours of Business: Usual. Established in 1895 by Patrick Cunningham, the present principal. Specialities: Guipure and Applique Irish Laces in all shapes and designs. Telegraphic Address: " Cunningham, Culloville, Crossmaglen." Bankers: Belfast Banking Co., Ltd., Crossmaglen.

CUNNINGTON (WILLIAM) & SONS, Wine Merchants, The Old Town Hall, Devizes, and 2, Lime Street, Square London, E.C. Hours of Business: 8 a.m. to 7 p.m.; Wednesdays, close at 1.30 p.m. Established in 1791 by a Mr. Ings. Converted into a family business in 1834 by.William Cunnington, of Devizes (son of William Cunnington, F.S.A., of Heytesbury, Wilts. ). Continued by (1) William Cunnington (retired, d. 1906), Edward Cunnington (retired about 1870), Henry Cunnington (d. 1887), sons of the Founder; (2) Henry Cunnington and Alfred Cunnington, son (d. 1879). Present Principal: B. Howard Cunnington (youngest son of Henry Cunnington, joined in 1883). One of the oldest firms in the trade. Had the honour of supplying Marlborough House and Buckingham Palace in the reign of Her late Majesty Queen Victoria. The old Town Hall was originally the municipal buildings, and what is now used as a storeroom was built at the end of the sixteenth century, and was the banqueting hall, containing a fine old Jacobean fireplace. The Old Town Hall was erected at the beginning of the nineteenth century on the site of an earlier hall, and was used as a cheese market on the ground floor, with municipal offices above. Purchased from the corporation by W. Cunnington in 1833. Premises: Extensive. Staff: Cellarmen, bottlers, messengers, travellers and clerks. Specialities: Vintage Ports, Private brands of Champagne, private family trade. Wholesale and Retail for Wines and Spirits, Tobaccos, &c. Connection: Dundee to Penzance, Australia, India, New Zealand, Scandinavia and South Africa. Telephone: No. 25 Devizes. Telegraphic and Cable Address: " Cunningtons, Devizes." Code: A B C. Bankers: Capital and Counties Bank, Ltd. Mr. B. Howard Cunnington is a J.P. for th© County of Wilts., a Fellow of the Society of Antiquaries of Scotland; Hon. Curator Wilts Archeological Museum, Devizes; Mayor of Devizes, 1912; Town Councillor and Chairman of the Water Committee; Hon. Secretary of Wilts. Rifle Association for seventeen years. He has been Captain of the Volunteer Batt. Wilts. Regiment and is Captain of the Wilts. National Reserve. His leisure is devoted to Archeological pursuits, chiefly excavation of Prehistoric Camps. Club: Old Millhillians.

CURRY & PAXTON, Opticians, 195, Great Portland Street, • London, W. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1878. Specialities: Optical Instruments of the highest quality. Branches: Park Street, Bristol; Hardman Street, Liverpool; Chapel Street, Southport. Connection: Throughout the world. Telegraphic Address: " Optician, London."

CURTIS, CAMPBELL & CO., West Indian Merchants, 23, Rood Lane, London, E.C. Hours of Business: Usual. Established in 1780 by Chauncey Lucas and Lang. Continued by (1) W. Middleton Campbell; (2) C. Algernon Campbell; (3) Evan R. Campbell. One of the oldest firms. Branches: George Town, British Guiana. Business: West Indian Merchants. Telephone: No. 2026 Avenue, London. Telegraphic Address: " Naumachia, London." Bankers: Barclay & Co., Ltd.

CURTIS, GARDNER & CO., Ltd., Company Registration Agents, Spencer House, South Place, Finsbury, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Established in 1904. Incorporated as a. Limited Company. Directors: Hugh William Tatum and Robert Hanfska Fowler. Premises: Large Offices and Board Rooms. Business: Company Registration Agents, Intelligence Information Bureau, Brokers, Partnership Agents, Publishers of " Business Blue Book," &c. Connection: World-wide. Telephone: No. 65389 London Wall, London. Bankers: Capital and Counties Bank, Ltd.

CURTIS, R. M., & CO., Spice Merchants, 28, St. Mary-at-Hill, Eastcheap, London, E.C. Hours of Business: (Office) Monday to Friday, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m.; (Warehouse) 8 a.m. to 7 p.m.; Saturdays, 8 a.m. to 3 p.m. Established in 1850 by Robert Mayne Curtis. He retired from business in 1896, and died in April, 1906. Present Proprietors: William Wood (who was with Mr. Curtis from 1870 until hi3 retirement, and has successively filled all the intermediate positions in the office) and Dacre Stanley Ward. Specialities: Spices of all descriptions; Corn Flour, Rice, Starch, Dutch Cocoa, Baking Powder, Tapiocas, Sagos, Coffee, &c. Connection: In almost every part of the United Kingdom. Telephone: No. 9209 Central. Telegraphic Address: " Fernlands, London." Bankers: London Joint Stock Bank, Ltd. (Fenchurch Street Branch).

CURTIS'S & HARVEY, Ltd., Explosives Manufacturers, Cannon Street House, London, E.C. Hours of Business: 9.30 f1011.. to 5 p.m. Established in 1820. Incorporated as a Limited Company in 1898. Directors: Colonel C. H. Curtis (Chairman), T. R. Curtis (Vice-Chairman), T. H. Curtis, Captain M. B. Lloyd, D. J. Metcalfe, A. C. Pearcy. and C. L. Watson Smith. Secretary: E. D. Metcalfe. Premises: Head Offices at Cannon Street House; Offices also at Birmingham, Cardiff, Derby, Liverpool, Newcastle-on-Tyne, Dublin, and Glasgow. Factories: Hounslow, Bedfont, and North Feltham (Middlesex), Tonbridge, Faversham, Dartford, and Cliffe (Kent), Kennall Vale (Cornwall), Glyn-Neath (Glamorgan), Kames (Kyles of Bute), Roslin and Midlothian, N.B., and Ballincollig (co. Cork). 'Specialities: " Smokeless Diamond " and " Amberite " Smokeless Sporting Powders, "Diamond Grain" Black Sporting Powder; sole manufacturers of these. Also sole manufacturers of " Ironclad " Patent Metal Top Incandescent Gas Mantles and " Dreadnought," " Iris," " Evening Star," &c., Gas Mantles. Manufacturers of Dynamite, Gelignite, &c., Blasting Powders for Coal Mines, Ironstone, Granite, and Slate Quarries; " Cheddite," and Winter Gelignite, which will not freeze. Special Permitted Explosives for use in fiery mines; Military Powders; Cordite and Black Powders of all descriptions; Accessories, such as Safety Fuse, Detonator Fuses, Firing Cables, Exploders, Warming Pans, &c. Hold several Patents. Connection: World-wide. Contractors to British, Foreign, and Colonial Governments. Telephone: City 3680 (three lines). Telegraphic Addresses: " Gunpowder, Cannoa, London "; " Curtis, Cannon, London." Cable Address: " Curhar, London." Bankers Robarts, Lubbock & Co. Canada: Office, 400, St. James' Street, Montreal; Factory, Rigaud, near Montreal.

CURTISS & SONS, Ltd., Railway and Shipping Agents, Removal Contractors and General Carriers, Furniture Warehousemen, &c. Chief Offices: Royal Pantechnicon, Portsmouth. Hours of Business: 9 a.m. to 6 p.m. Established in 1861 by George Henry Curtiss, Alfred George Curtiss, Richard William Curtiss, as Curtiss & Co. Partnership Successions: (1) Curtiss & Son, 1864; (2) Curtiss & Sons, 1871. Incorporated as a Limited Company in 1897. Directors: F. E. French, J.P. (Chairman), LieutenantColonel F. H. Armstrong; Alfred George Curtiss, Robert Thomas Curtiss, Alfred. C. Osborn (Managing Directors). Successors to the old road carriers of George Pescott & Son, to Portsmouth and the Isle of Wight. Premises: Claim to have the largest warehouses in the South of England, having a frontage of 200 feet in Gunwharf Road, Portsmouth; also one of the largest in the North-west of London, at Latimer Road, Notting Hill. Branch Offices also at The Hard, Portsea. Goods Depot, Portsmouth Town Station; Depository, North End, Portsmouth; 60, High Street, Gosport. Van and Waggon Builders. Waterside Premises for shipping goods for the Isle of Wight; also H.M. Ships at Spithead. Own a fleet of five motor and sailing vessels, 200 Furniture and other vans, fifty trollies, ninety horses, and four road steam engines and' motors for haulage of furniture vans. Staff: Ninety; Boatmen, ten; Packers and Carmen, 100. Branches: London, 28, Farringdon Street, E.C.; Southampton; Plymouth; Havant; Devonport; Chatham; Rochester; Sheerness; Ryde; New Brompton; Bournemouth. Agencies: At all the principal Foreign Ports for transporting baggage and parcels, &e. Business: Passenger and Goods Agents to the Midland and London and North Western Railway Companies. Admiralty Contractors for conveyance of stores and baggage. Forwarding Agents by appointment to H.M. the King. Bonded stores for wines, spirits and tobacco. Daily service of steamboats between Portsmouth and the Isle of Wight for goods and vans, &c. Shipping Agents to H.M. Services, Railway and General Carriers, Removal Contractors, Furniture Warehousemen, Agents to all the principal Steamship Lines for the Booking of Passengers. Export Packers of Furniture and Household Effects. Continental Removal Contractors. Carpets beaten by improved machinery. Bagagge warehoused and forwarded to any part of the world. Insurance in all its branches. Connection: World-wide. Royal Warrants: Special appointment to H.M. the King. Also to His late Majesty the King of Siam, and to His late Royal Highness the Duke of Edinburgh. Telephones: No. 1358 Municipal, Portsmouth; No. 10 Post Office, Portsmouth; No. 41 Gosport; No. 178 City, London; No. 159 Plymouth; No. 85 Devonport; No. 327 Southampton; No. 23 Ryde; No. 134 Chatham; No. 7 Sheerness; No. 26 New Brompton; No. 187 Bournemouth. Telegraphic Addresses: " Baggage, Portsmouth "; " Baggage, Bourne-mouth "; " Curtiss, Carrier, Gosport "; " Warehousing, London "; " Removals, Plymouth "; " Transport, Southampton "; " Curtiss, Ryde, I.W.,"; " Shipping, Chatham "; " Shipping, Sheerness."

CURWEN, J., & SONS, Ltd., Music Publishers and Musical Instrument Dealers, 24, Berners Street, London,W. Telephone: No. 9410 Gerrard (three lines). Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established by John Curwen about 1850. His sons were taken into partnership in 1874. Incorporated as a Limited Company in 1897; John Spencer Curwen, F. R. A. M. (Chairman), Spedding Curwen, J. P., J. Kenneth Curwen, Harold S. Curwen, and Selwyn Grant, Directors. The business was for many years carried on at 8 and 9, Warwick Lane, E.C., and was removed to the present address in 1901. A printing business is also carried on at North Street, Plaistow, E. The firm give employment to 200 hands. Connection: Throughout the United Kingdom, and in the Colonies, also amongst the Mission Stations in foreign countries. Publishers of " The Musical Herald." The firm is intimately identified with the Tonie Sol-fa Method and Notation. Telegraphic Address: " Curwen, Ox, London."

CURWEN, J., & SONS, Ltd., Printers, Lithographers, and Manufacturing Stationers, North Street, Plaistow, Essex. Telephone: No. 1737 East (three lines). Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1863 by John Curwen. (See above.)

CUTBILL, KING & CO., Ship and Insurance Brokers, &c., 56 to 58, Moorgate Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1880 by Arthur L. Cutbill. Present Principals: Arthur L. Cutbill and Walter E. King (joined 1898). Staff: Engineering and Clerical. Business: Ship and Insurance Brokers, Merchants and Agents. Connection: United Kingdom, Foreign and Colonial. Telephones: Nos. 6865 and 6866 London Wall, London. Telegraphic and Cable Address: " Lockett, London." Codes: Lieber's, A B C (5th Edition) and Broomhalls. Bankers: London Joint Stock Bank, Ltd. (Lothbury). Mr. W. E. King is a member of Lloyds and the Baltic. Mr. A. L. Cutbill is an associate of Lloyds and a mr-mber of the Baltic. Club: (Mr. Cutbill) Gresham.

CUTHBERT (RALPH), LIMITED, Chemists and Druggists, Mineral Water Manufacturers, Importers and Dealers in Chemical, Photographic and Scientific Apparatus, 10 and 12, Westgate, Huddersfield. Hours of Business: 8 a.m. to 8 p.m.; Wednesdays, close at 1 p.m.; Saturdays, 10 p.m. Established 1866, and conducted by Ralph Cuthbert till July, 1913, when the business was Incorporated as a private Limited Company. Directors: Ralph Cuthbert (Chairman), J. F. Russell (Managing Director), J. L. Murgatroyd (Wholesale Department), A. T. Dawson (Photographic Department). Specialities: Dispensing; Drugs, Surgical Instruments, Chemicals, Photographic Chemicals, &c.; Scientific Apparatus and Mineral Waters. Telephone: No. 465 Hnddersfield. Telegraphic Address; " Cuthbert, Huddersfield." • CUTHBERTSON, C. J., Hatter, 84, Cheapside, London, E.C., and at numerous Branches in the Metropolis.

CUTLER, PALMER & CO., Wine and Spirit Merchants and Shippers, 3A, New London Street, Mark Lane, E.C. Established in 1815 by George Henry Cutler. Branches: Calcutta, Bombay, Madras, and Lahore. Speciality: The Shipment to India and the Far East, and to other parts of the world, of High-class Wines and Spirits, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2176 Avenue. Telegraphic Address: " Vinnulus, London." Cable Address: " Companion," India and London.

CUXSON, GERRARD & CO., LIMITED, Manufacturers of Surgical Dressings, Aseptic and Antiseptic Surgical Instruments and Appliances, Chemists' Sundries and Specialities. Head Offices: Oldbury, Birmingham. Works: Fountain Lane, Oldbury. Hours of Business: Works, 8 a.m. to 6.30 p.m.; Offices, 9 a.m. to 6 p.m. Established in 1878 by John Cuxson. Carried on until 1897 as Gibbs, Cuxson & Co. Incorporated as a Limited Company in 1904. Premises: Ten Departments. Staff: About 120. Speciality: Listerian Surgical Dressings. Patents: Jacket, Sanitary Towel, Sterilised Dressings. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephones: No. 1706 (Central), Birmingham; No. 55 Oldbury. Telegraphic Address: " Dressings, Oldbury." Bankers: London City and Midland Bank, Ltd.

CZARNIKOW, C., Ltd., Colonial Brokers, 29, Mincing Lane, London, E.C. Hours of Business: Usual. Established by the late Caesar Czarnikow over fifty years ago. Incorporated as a Limited Company in 1913. Directors: C. Lagomann, J. C. Ganzoni, T. Westrik, Frank H. Townond, R. W. Sharples, H. McLean. Staff: Over forty. Branches: Czarnikow & Co., Liverpool, Glasgow and Greenock, Are also largely interested in Czarnikow Rionda Co., Now York, and in the Zucker Handels Union, Hamburg. Specialities: Sugar, Coffee, Cocoa, &c., Connection: World-wide with producers and consumers. Telephone: No. 1020 City, London. Telegraphic and Cable Address: " Czarnikow, London." .Codes: A B C (.4th and 5th Editions), A 1, Lieber's, Western Union.

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