1914 Who's Who in Business: Company A

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

AARHUS OLIEFABRIK, Ltd. (London Agency), Crushers and Refiners of Cocoanut Oil, Makers of, Vegetable Butter, &c. —Business taken over by the ERITH OIL WORKS, Ltd., q.v.

ABBOTT, ANDERSON & ABBOTT, Ltd., India Rubber and Oilskin Manufacturers, Dod Street, Limehouse, London, E. Hours of Business: Usual. Established in 1867. Incorporated as a private Limited Company in 1908. Specialities: Waterproof Clothing, India Rubber and Oilskin. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3551 East, London. Telegraphic Address: " Abbotts, London." Bankers: Lloyds Bank Limited.

ABBOTT BROTHERS, Modern Bee Hive and Appliance Manufacturers, Southall, Middlesex. Established in 1872 by Charles Nash Abbott. Present Principal: S. W. Abbott. Premises: Works and Storerooms, &c., cover one and a half acres. Staff: 120. Business: Manufacture of Bee Hives, Novelties in Wood, &c. Patents: Folding and Garden Tables, &c. Connection: London and Provinces (chiefly); also Export. Contractors to H.M. Government (War Office). Telephone: No. 4 Southall. Telegraphic Address: " Abbott Bros., Southall." Bankers: Barclay & Co., Ltd. (Southall).

A.B.C. COUPLER, Ltd., Patentees and Manufacturers of Automatic Buffer Couplers for Railway and other Rolling Stock, Queen Anne's Chambers, Westminster, London, S.W . Hours of Business: Usual. Incorporated as a Limited Company in 1904. Chairman: Sir R. A. S. Paget, Bart. Engineer and Manager: Cecil Watson, A.M.I.C.E., M.I.M.E. Specialities: Automatic Buffer Couplers. Patents: Jepson's A.B.C. Automatic Buffer Coupler; Allison Smith's Automatic Buffer Coupler; " Laevodex " Spring; Watson's Draft Gear. Award: Gold Medal, Buenos Aires, 1910, for Jepson's A.B.C. Coupler. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1561 Victoria, London. Telegraphic Address: Autobuff, Vic, London." Codes: A B C (5th Edition), Bentley's. Bankers: London Joint Stock Bank, Ltd.

ABDULLA & CO., Ltd., Cigarette Specialists and Tobacco Manufacturers, 168, New Bond Street, London, W. Hours of Business: 9 a.m. to 7 p.m. Incorporated as a Limited Company in 1902; W. J. Lynn (Chairman), J. A. Grove (Director). Premises: 168, New Bond Street; Factories, 48 and 49, Wells Street, Oxford Street, and 32, 33, 34 and 35, Union Street, London, W.; and at Cairo. Specialities: Cigarettes, Cigars, Smoking Mixtures. Are manufacturers by special appointment to the French Government and to the Italian Government. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 1663 and 1664 Gerrard. Telegraphic Address: " Abdul, Ox, London."

ABERDEEN COAL CO., Ltd. (THE), Coal Merchants and Shipowners, Albert Quay. Registered Office: 23, Market Street, Aberdeen. Hours of Business: Offices, 9 a.m. to 6 p.m.; Works, day and night. Incorporated as a Limited Company in 1900. Directors: John Brown (Chairman), John H. Irvin, Robert Laing, H. A. Holmes, Wm. Meff, Wm. H. Dodds, Walter G. Jameson, James G. Adam. Manager, Alexr. Riddell (jun.); Secretary, L. Mackinnon (Advocate). Premise9 Storages covering an area of 4,000 sq. yds. Branch: 253, Union Street, Aberdeen. Staff: About 250. Business: Supply Bunker Coals at any hour and Household and Steam Coals direct from Steamers. Connection: United Kingdom, Foreign. Telephones: Nos. 693, 2696, 1818, 976 National. Telegraphic Address: " Bunkers, Aberdeen." Bankers: The North of Scotland and Town and County Bank, Ltd.

ABERDEEN COMB WORKS CO., Ltd. (THE), Comb Manufacturers, Hutcheon Street, Aberdeen. Established about 100 years ago by John Stewart (father of the present Chairman); continued as a Private Company until amalgamated in 1899 with George Steward & Sons, of York, and the Rosemount Comb Manufacturing Co.., Ltd. Incorporated as a Limited Company in 1899. Directors: Sir David Stewart, LL.D. (Chairman), Henry Steward, Robert Henderson, and D. B. D. Stewart, W. D. Stewart (Managing Directors). Premises: Factories covering about five acres at Aberdeen, and Warehouses at London and Birmingham. Staff: 900 to 1,000. Specialities: Real Horn and " Keronyx " Combs of every description, all non-inflammable, also Shoehorns, &c. Patents: Several. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office). Telephones: Nos. 57 and 902 Aberdeen. Telegraphic Address: " Combworks," Aberdeen, London, Birmingham. Bankers: North of Scotland and Town and County Bank, Ltd. (Aberdeen); Bank of Scotland (London).

ABERDEEN COMMERCIAL CO., Ltd. (THE), Provost Blaikie's Quay, Aberdeen. Hours of Business: 9 a.m. to 6 p.m. Established in 1837. Incorporated as a Limited Company in 1868. Directors: William Ainslie, W. Rose Black, Alexander M. Gordon, John Mackie, A. B. Nicolson, C. Ralston, Dr. R. M. Wilson. Manager: Alexander M. Murray. Secretary: William Kemp. Premises: Works cover about two acres. Branches: Peterhead, Fraserburgh, Macduff, Banff, Lossiemouth, Burghead, Inverness, Elgin, Huntly, Inverurie, Alford, &c. Business: Seed Crushers, Oil Cake Manufacturers, Linseed and Cotton Oil Refiners, Chemical Manure Manufacturers; also Dealers in Grain, Coal, Lime, and Feeding Stuffs for Farm Stock. Connection: Aberdeen, Banff, Elgin, Nairn, Inverness, Kincardine, Forfar, Ross-shires, Orkney and Shetland Isles. Telephone: Nos. 2535 and 2536 Aberdeen. Telegraphic Address: " Commercial, Aberdeen." Bankers: Bank of Scotland; Union Bank of Scotland; North of Scotland and Town and County Bank.

" ABERDEEN JOURNAL" AND " EVENING EXPRESS."—See PROPRIETORS OF " ABERDEEN JOURNAL " AND " EVENING EXPRESS."

ABERNETHY (JAMES) & CO., Engineers, Ironfounders, Boilermakers, Ferryhill Foundry, Aberdeen. Established in 1806 by James Abernethy. Present Principals: David W. Abernethy, James W. Abernethy. Stag: From 300 to 400. Business: Ironfounding; Marine, Colonial, and General Engineering; Millwright; and Boiler Making; Bridge and Structural Iron and Steel Work. Connec tzon: United Kingdom, Foreign, Colonial. Telephone: No. 113 (National), Aberdeen. Telegraphic Address: " Foundry, Aberdeen." Code: A B C (4th Edition).

a BRASSARD, FRED, Importer of Aniline, Alizarine, &c., Colours, Chemicals, &c., 46, Vicar Lane, Bradford, Yorks. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1905 by Fred a Brassard. Founder of The Fabra Co., Ltd., 46, Vicar Lane, Bradford; 24, Minories, London, E.C.; 64, Fountain Street, Manchester. Premises: Large Bradford Warehouse, extensive London Warehouse. Staff: About thirty - five. Specialities: Dyewares, Chemicals, Pharmaceutical Products, Foodstuffs and Confectionery, &c. Connection: United Kingdom, Foreign. Telephones: Nos. 4540, 4541, 4542 Bradford; for The Fabra Company, Ltd.: No. 4048 Bradford. Telegraphic Addresses: " Phenol, Bradford "; for the Fabra Company, Ltd.: "Fabradom, Bradford "; "Fabradom, Manchester "; " Fabradom, London." Bankers: Bradford District Bank, Limited (Bradford). Club: Union, Bradford. Pastime: Motoring.

ACCLES & POLLOCK, Ltd., Manufacturers of Steel Tubes, and Electrical Conduits and Fittings, Oldbury, Birmingham, and warehouse at 39, Queen Anne's Chambers, London, S.W. Hours of Business: Usual. Incorporated as a limited company in 1910 for the purpose of amalgamating Accles and Pollock, Oldbury Tube Works Co., Oldbury Steel Conduits Ltd., and Merriman Ltd. Directors: Thomas Pollock (Chairman), C. T. Barlow, W. W. Hackett (Managing Directors), J. Baker. Staff About 700. Specialities: Steel Tubular parts for Cycles, Motors, Aeroplanes, etc., and Steel Press Work, Tubular Box Spanners. Oldbury system of Electrical Conduits and Fittings. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 111, Oldbury; No. 227, Westminster. Telegraphic Address: " Accles, Oldbury." Code: A B C (5th Edition). Bankers: Lloyds Bank Limited, Oldbury.

ACETYLENE CORPORATION OF GREAT BRITAIN, Ltd. (THE), Acetylene Gas Engineers, 49, Victoria- Street, Westminster, London, S.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1895 by H. E. Baker. Incorporated as a Limited Company in 1900. Directors: W. Hay Fielding (Chairman), H. E. Baker (Managing Director), N. Webster. Secretary: E. W. Baker. Premises: Showrooms at above address; Offices and Works, 19, Esher Street, Westminster. .Staff Clerical, twenty; workmen, seventy-five. Are specialists in the manufacture of Acetylene Gas Generators; also makers of Acetylene Gas Fittings, and importers of Carbide. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 430 Westminster. Telegraphic Address: "Flamma, London."

ACME CHEMICAL CO., Ltd., Manufacturers of Chemicals for Agricultural and Horticultural uses, &c., Vale Road East, Tonbridge, Kent. Hours of Business: 7 a.m. to 6 p.m. Established in 1887 by H. A. Grindrod. Incorporated as a Limited Company in 1891. Managing Director: H. A. Grindrod, F.R.H.S. Premises: Removed from St. Stephen's Street to Vale Road East, Tonbridge. New factory, brick and tiled, two floors, sixty feet by thirty feet, erected by the company on a site five acres in extent. Iron. building, covering 105 feet by sixty feet. Electric Power supplied by four motors. Branch: River Street, Bolton, Lanes, two-storey building and yard. Specialities: " Acme" Weed Killer for permanently destroying noxious weeds of all kinds on Walks, Roads, &e. Arsenite of Soda, Arsenate of Lead, Paste and Powder, " Fumerite " Soil Pest Exterminator, Quassia Chips, &c. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (India Office), Crown Agents for the Colonies -and High Commissioner for the Union of South Africa. Telephone: No. 99 Tonbridge. Telegraphic Address: " Grindrod, Tonbridge." Bankers: Lloyds Bank Limited, Tonbridge.

ACME DISINFECTANTS COMPANY (THE), 65, Lambeth Palace Road, London, S.E. Hours of Business: Office, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1900. Proprietors: George Jennings, Ltd.

ADAIR (THOMAS) & SON, Linen Manufacturers, Dyers, Bleachers, and Finishers, 19, Bedford Street, Belfast. Works: Greenvale, Cookstown, Co. Tyrone, and Limavady, Co. Derry. Hours of Business: 8.30 a.m. to 6.30 p.m. Established: Over 100 years. Present Principal: Hugh Adair. One of the oldest firms in the Irish Linen business. Staff: Over 1,000. Agencies: London, Manchester, Leeds, Bradford, also in Melbourne, Montreal, Toronto, and the United States (New York). Specialities: Linen Dress Goods, Tailoring Goods, Housekeeping Goods, and the cheaper grades of Damasks. Connection: United Kingdom, Australia, Now Zealand, Canada, United States, Cuba, South America, China, and Japan. Telephones: No. 571 Belfast; No. 2 Cookstown. Telegraphic Addresses: "Groenvale, Belfast; " Adairs, Cookstown."

ADAM BROTHERS LIMITED, Steamship Owners and Brokers, and Insurance Brokers. Head Office: 17, Gracechurch Street, London, E.C.; K Exchange Buildings, Newcastle-on-Tyne, and 42, Regent Quay, Aberdeen. Hours of Business: Usual. Incorporated as a Limited Company in 1900. Directors: A. C. Adam, H. S. Dixon (London), J. B. Adam, T. Adam, jun. (Newcastle-on-Tyne), T. Adam, T. L. Adam, A. N. Duncan (Aberdeen). Business: Steamship Owners and Brokers, Insurance Brokers. Telephones: No. 1153 London; No. 60 (Central), Aberdeen; No. 1038 (Central). Newcastle-on-Tyne. Telegraphic Addresses: " Adambos, London "; Adam," Aberdeen and Newcastle. Bankers: Manchester and Liverpool Banking Co.,Ltd; National Bank of Scotland; orth of Scotland Bank; North - Eastern Banking Co.; Bank of England (Newcastle-on-Tyne).

ADAM, J. M., & CO., Pneumatic Engineers, Ibrox Iron Works, Fairley Street, Govan, Glasgow. Hours of Business: Works 6 a.m. to 5.30 p.m.; Office, 9 a.m. to 6 p.m. Established in 1886 by J. Millen Adam, the present principal. Premises: Well-equipped Works erected in 1892-1893, and extended from time to time. Specialities: Air Current Conveyers for Saw Mills, Flour Mills, Flax Mills, Linoleum Works,Chemical Works, &c. Ventilation and ust Control in all industries by an improved apparatus which purifies the air and deposits even the finest chemical dust dry into open bags. New Steel Air-Pipe, hexagonal in cross section to allow bends and junctions to be made of geometrical accuracy. Improved All-Steel Dust Collectors, Highclass Sheet-Iron Work, Compressed Air Liquid Fuel Apparatus,Rivet Heating Furnaces. Proprietors f the " Lucigen Light. Patents: Adam's Dust Baffle, Steel Pipes, Conic Base Fan Wheels, Conic Propeller, Shredder for Shavings from fixed Planing Irons, Fibre Retarder Terminals for Suction Nozzles, and SheetIron Air Pipes, Bends and Junctions. Connection: World-wide. Contractors to H.M. Government (Admiralty, India Office) and Foreign Government Departments. Telephones: No. 286 (National), 111.Govan; No. 1286 (Hillhead), Glasgow. Telegraphic Address: " Adamant, Glasgow." Code: A B C. Bankers s Commercial Bank of Scotland, Ltd. Mr. J. B 2 Millen Adam is a Member of the Glasgow Art Club, the Royal Scottish Geographical Society, the Institute of Engineers and Shipbuilders in Scotland, and Associate of the Institute of Naval Architects, London.

ADAMANT STONE AND PAVING CO., Ltd., Stone Pavement Manufacturers, 9, Bridge Street, Westminster, London, S.W. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company 25 years ago. Chairman: Colonel Christopher Wyndham Wilson, J.P., D.L. Managing Director: Claude Charles Keep. Branch: Dancing Cairns Quarries, Bucksburn, Aberdeen. Works cover 13 acres. Specialities: Non-slippery Pavements. Claim to have been the first manufacturers of Re-constructed Aberdeen Granite Paving Slabs by Machinery. Patent: Machinery for making Paving Slabs. Connection: United Kingdom, Continental, Colonial. Telephone: No. 3089 Gerrard, London. Telegraphic Address: " Omnipavum, London." Code: A B C. Bankers: London County and Westminster Bank, Ltd., Union Bank of Scotland.

ADAMS (GEORGE) & SONS, Ltd., Manufacturers of Iron and Steel Sheets, Hoops and Bars, and Galvanized Plain and Corrugated Sheets, Mars Iron Works, Wolverhampton. Hours of Business: 9 a.m. to 5 p.m. Established in 1867 by George Adams (d.), Richard Morris, and Abraham Bennett, as George Adams & Co. (dissolved in 1874). Continued as George Adams to 1879; George Adams & Sons to 1891. Partners: George Adams (d. 1891), George North Adams, and Torn Byron Adams. Continued by George North Adams, Tom Byron Adams, 1891 to 1894. Incorporated as a Private Limited Company in 1894. Directors: George North Adams, J.P., Tom Byron Adams, J.P. Premises: Very extensive; fully equipped Works extend over thirty-three acres. Staff: About 750. Speciality: Finest quality of productions in Iron and Steel Sheets, Hoops and Bars; Galvanized Plain and Corrugated Sheets. Connection United Kingdom, Foreign, Colonial. Telephone: No. 13 Wolverhampton. Telegraphic Address: " Adams, Wolverhampton." Bankers: United Counties Bank, Ltd. (Wolverhampton). Mr. G. N. Adams is a Justice of the Peace for the County of Staffordshire, Alderman of the County Council, Staffordshire, Chairman of Queen Victoria Nursing Institution, Wolverhampton, and of Wolverhampton Festival Choral Society, Chairman of the Aldridge Colliery Co,, Ltd., Director of the Bilston Gas Co. Mr. T. B. Adams is a Justice of the Peace for the County of Staffordshire, Chairman of the Sister Dora Convalescent Hospital, Director of the Aldridge Colliery Co., Ltd., and a Director of the Bilston Gas Co.

ADAMS, H. M., & SON, Wholesale Grocers and Provision Merchants and Wholesale Confectioners, 8, Greasbro Street, Thornhill, Rotherham. Hours of Business: 8 a.m. to 7 p.m. Established in 1869 by George Adams (d.). Continued by Hannah Maria Adams (widow) and Charles R. Adams (son). Present Principal: C. R. Adams. Staff: Forty. Travellers, Clerks and Assistants. Branch: High Fishergate, Doncaster. Business: Wholesale Grocers, Provision Merchants, Bakers, and Wholesale Confectioners. Connection: Local., Telephone: No. 90 Rotherham. Bankers: Williams Deacon's Bank, Ltd.

ADAMS & WATTS (Formerly Adams, Best & Watts), Auctioneers, Estate Agents, and Valuers, 38, Sloane Street, Belgravia, London, S.W. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 2 p.m. Established in 1860. Telephone: No. 984 Kensington. Telegraphic Address: " Watadam, London." Bankers: London County and Westminster Bank, Ltd.

ADAMS (WILLIAM) & CO., Makers of Earthenware of every description, also makers of semi-porcelaine, &c., for all countries, Greenfield and Greengates Potteries, Tunstall, Staffs. Hours of Business: Usual, Established in 1657 by John Adams at the Brick House Potteries, Burslem, Staffs., at that date the most important town in the Potteries. Prior to that date, in 1448, William Adams and Richard Adams were working Potteries and Coal Mines at Tunstall (vide Tunstall Court Rolls). They were descended from William Adams, who had held lands in Tunstall 1299 (vide Inquis. 1299 and 1307 concerning Thomas & Nicolas, Lords Audley), and from the William Adams who was Headborough of Tunstall 1373. They worked potteries at Tunstall and Burslem in 1584 (" Chancery Proceedings," Record Office). The Will of William Adams (which name occurs in nearly every generation) was proved in 1617, wherein he is described as a Master Potter. In 1657 John Adams founded the world-famed Potteries at The Brick House Works at Burslem. Continued by John Adams (d. 1757) (great-grandson) and William Adams (son). During the minority of the heir in 1759 the works were let to Josiah Wedgwood, the eminent potter, for some years before the celebrated Etruria was built. At this period other factories were founded by other branches of the family. The main branch, Richard Adams (d. 1811) (sixth in direct descent from Richard Adams of 1584), William Adams (son) (d. 1829), joined by William Adams (d. 1865), Edward Adams (d. 1872), Lewis Adams (d. 1850), and Thomas Adams (d. 1863) (sons), extended the business to five separate works at Stoke-on-Trent and one at Greenfield, Tunstall, for the manufacture of China and Earthenware, trading for many years as William Adams & Sons, Stoke-on-Trent, Tunstall, Liverpool and New York; and were probably the largest producers of pottery in Staffordshire. Stoke factories were closed in 1863, and the Tunstall Potteries carried on by William Adams (b. 1798) to 1865, and William Adams (son) (b. 1833) to 1905. Worked in conjunction are the Greengates Potteries, founded by William Adams, 1746 to 1805, the eminent Staffordshire Potter in 1780. Present Principals and Sole Proprietors: William Adams (since 1892) and his youngest brother Percy Walter Lewis Adams (since 1902). There have been altogether twelve of the name of William Adams known to have been Master Potters. Premises: Cover eight acres equipped with the latest appliances. Staff: About 600. Branches: London, Gamage Buildings, Holborn, E.C.; Paris, 72, Rue d'Hauteville; New York, 43 to 51, West Fourth Street; Melbourne, 17, Russel Street; Dunedin, P.O. Box 64. Specialities: Jasper Ware, a reproduction of the original " Adams Jasper Ware," introduced by William Adams in 1780, specimens of whose productions are in the British Museum, South Kensington, and all important museums. Also reproductions of their early Printed Ware. Awards: Grand Prix Imperial International Exhibition, London, 1909; Gold Medal, Argentine, Buenos Ayres, 1910; Diploma of Honour, Turin, 1911. Connection: World-wide for Earthenware and Semi-Porcelain. Contractors to H.M. Government (Admiralty, War Office, India Office, Public Works). Telephones Nos. 561 and 504. Telegraphic and Cable Address: " Adams, Tunstall." Bankers United Counties Bank, Ltd. (Tunstall).

ADAMS (WILLIAM) & CO., Ltd., Linen and Damask Manufacturers, Donegall Road Mills. Offices and Warehouse: Adelaide Street, Belfast. Hours of Business: Usual. Established in 1879 by William Adams. Premises: Large and well-equipped 800 Looms. Offices: London, 36, Guttcr Lane, E.C.; Manchester, 59, Piccadilly; Glasgow, 84, Queen Street; New York, 32, White Street. Speciality: Household Linens and Damasks. Connection: United Kingdom, United States, Foreign, Colonial. Telephones: 2640, 2641 and 2642 Belfast. Telegraphic Addresses: " Howard, Belfast "; Adamhow, New York "; " Adampliant, London "; " Linens, Manchester." Code: A B C.

ADEY & CO., Cigar, Cigarette and Tobacco Manufacturers, 78, New Bond Street, London, W., and branches. Hours of Business: New Bond Street, 9 a.m. to 7 p.m. Established in 1907 by Henry Adey, the present principal. Had the honour to supply Cigars smoked by His late Majesty King Edward. Branches: 11, Blomfield Street, E.C.; 98, Fleet Street, E.C., and 84, High Holborn, W.C. Specialities: High-class British-made Cigars. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 4468 Gerrard, London. Telegraphic Address: " Ocayeda-Wesdo, London." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd.

ADLARD & SON, Printers and Publishers, Bartholomew Close, London, E.C. Hours of Business: 8 a.m. to 7 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in the reign of George III. (about 1766) by William Adlard. Partnership Successions: (1) William Adlard.; (2) James Adlard; (3) James William Adlard; (4) J. and C. Adlard; (5) James Evan Adlard; (6) James Evan Adlard and Robert Evan Adlard. Present Principal: Robert Evan Adlard. One of the oldest houses in the trade. The Printing House at Dorking was built by the present proprietor in 1900. Premises: Publishing Office and Works, Bartholomew Close, E.C. Country Printing Works at Dorking. Stag: Accommodation for 400 hands at Dorking. Specialities: Printing and Publishing of Scientific Books and Journals, also of General Literature. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 927 Holborn; No. 196 Dorking. Mr. Robert Evan Adlard is a member of several Scientific Societies; Liveryman of the Stationers Company.

AERATED BREAD CO., Ltd. (THE), Eastcheap House, 24, Eastcheap, London, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1862. Incorporated as a Limited Company in the same year. Directors: George Edwards, J.P. (Chairman), Sir Ernest Spencer, J. W. Lorden, G. Harvey, C. Mitchell, W. R. Bousfield, K.C. Branches: About 130. Staff: About 2,600. Business: Makers of Aerated Bread. The Company has a large number of depots throughout London, at which light refreshments, tea, coffee, &c., are served. Patents: Several. Connection: United Kingdom. Telephone: No. 2374 Avenue. Telegraphic Address: " Stamina!, London."

AERATORS, Ltd., "Prana " Sparklets. Factory and Offices "Prana" Sparklet Works, Upper Edmonton, London, N.; 54, rue Auguste Lancon, Paris; 4, Rue de la Poste, Brussels. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Registered Offices: Craigs Court, Charing Cross, London, S.W. Original Company was registered in 1896 and reconstructed in 1900. Present premises completed and opened in 1902. Incorporated as a Limited Company. Directors: H. V. Rudston Read (Chairman and Managing Director), G. Aguet (London Manager of Nestle's Swiss Milk Co.), T. B. Connell, Comte J. de Montebello (Paris Branch), K. S. Murray, and J. W. Ordo. Premises: Offices and factory, built on about three acres. Staff: About 300; Office, about thirty. Specialities: The Manufacture of "Prana" Sparklet Bulbs, Syphons, and " Spark logenes." Also manufacture Die-finished Castings, Fire Extinguishers, Inflators for Motor Tyres, &c. Connection: World-wide. Telephone: No. 37 Tottenham (two lines). Telegraphic Address: " Spumante, London."

AFRICAN ASSOCIATION, Ltd., Merchants, Royal Liver Building, Liverpool. Hours of Business: 9 a.m. to 6 p.m. Established as an amalgamation of English firms and companies trading in the Oil Rivers (now known as Southern Nigeria Protectorate), as Thomas Harrison & Co., Stuart & Douglas, Holt & Cotterell, Hatton & Cookson, British and Continental African Co., Ltd., and the Liverpool African Co. (all of Liverpool); also Couper, Johnstone & Co., Ltd., and Taylor, Laughland & Co. (Glasgow), Richard & William King (Bristol); also other firms. Incorporated as a Limited Company in 1889. Directors: Harry Cotterell (Chairman), Mazzini Stuart, J.P. (ViceChairman), Hahnemann Stuart, John Tunnicliffe, T. Rowland Hughes, J.P., Edwin A. Beazley, J.P., Lt.-Col. W. Nichol!. Secretary: J. Hampden Jackson, F. C. I. S. The - Company is largely interested in the Niger Company, Ltd., to whose predecessor company it sold its up-river interests on the Niger River in 1893. Since foundation it has largely extended its operations in Nigeria, and has opened an extensive business in the leading towns of the Gold Coast and in the Canary Islands. Premises: Head Office at above address; also large Cooperage at Upper Warwick Street. In Nigeria there are upwards of seventeen extensive trading Factories, at Calabar, Opobo, Qua Eboe, Bonny, Brass, Degama, Bakana, Buguma, Sapele, Warri, Oron, Itu, Ikom, Adun. Also on the Gold Coast ten establishments: Accra, Cape Coast, Winnebah, Seccondee, Saltpond, Coomassie, Mumford, Akrokerri, Dodowah, Appam. Stag: 100 in West Africa (white men). Branches: Manchester, 11, Peter Street; Hamburg, Spaldingstrasse 62/68; Canary Isles (Las Palmas), and Teneriffe. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 8870 Bank, Liverpool; No. 3623 Manchester. Telegraphic and Cable Address: " Degama." Bankers: Bank of England, and Parr's Bank, Limited; in Nigeria, the Bank of British West Africa, Ltd.

AFRICAN BANKING CORPORATION, Ltd. Head 0 fwe: 63, London Wall, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1891. Incorporated May 1st, 1891. Present Directors: James Dalison Alexander (Chairman), Robert Littlejohn (DeputyChairman), Stanley Christopherson, Sir Godfrey Yeatman Lagden, K.C.M.G., Sir Sigmund Neumann, Bart., William James Thompson, George William Thomson, J.P. Branches: In South Africa, 41; in America, 1; in Germany, 1. The Corporation transacts an extensive general Banking Busine3s in South Africa, where its Branches are established in the principal commercial and mining centres. Capital: Registered, £2,000,000; Subscribed, £800,000. Telephone: No. 214 London Wall. Telegraphic Address: " Retablo, Ave, London."

AFRICAN DIRECT TELEGRAPH CO., Ltd. (THE), Electra House, Finsbury Pavement, London, E.C. Incorporated December 11th, 1885. Managing Director: Hon. Arthur G. Brodrick. Secretary: Henry E. Plank. The Company's system is in operation from St. Vincent to St. Jago (Cape de Verd Tslands), Bathurst (Gambia), Sierra Leone, Seccondoe and Accra (Gold Coast), Lagos and Bonny (Southern Nigeria), and Cameroons. Telephone: No. 1129 London Wall. Telegraphic Address: " Amulet, London."

AFRICAN SILK CORPORATION, Ltd. (THE), Maxwell House, Arundel Street, Strand, London, W.C., Berlin and Brussels. Hours of Business: Usual. Incorporated as a Limited Company in 1910. Managing Director: Paul Miller. Speciality: African Wild Silks. Stations in Uganda, German East Africa and Nigeria: Tele- phone: No. 7274 Central, London. Telegraphic Address: " Afrisilk, London." Code: A B C (5th Edition).

AGAR, CROSS & CO., Ltd., River Plate Merchants. London Office: Carlton House, 11d, Regent Street, S.W. Established in 1884. Conducted as a private firm down to 1908, when it was Incorporated as a private Limited Company. Directors: Thomas F. Agar (Chairman), Malcolm Cross, Richard Agar, James S. Agar, William A. Agar. Is one of the largest houses of its kind trading in the Argentine, Uruguayan and Paraguayan Republics. Specialities: Machinery of all kinds—Industrial, Agricultural and Electrical—along with other classes of goods. Its chief house abroad is 515 to 519, Paseo Colon, Buenos Aires, with numerous additional warehouses; it has also establishments at 600 to 624, Calle Entre Rios, Rosario' at Bahia Blanca, and elsewhere in South America also at 11, Broadway, New York, Con-nection: United Kingdom; United States of America; Continent of Europe; Australia and South America. Telephones: Nos. 8955 and 9557 Gerrard, London. Telegraphic Address: " Agaricos, Piccy, London."

AGNEW (THOS.) & SONS, Fine Art Publishers, 43, Old Bond Street, Piccadilly, London, W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Partnership Succession: Thos. Agnew and William Agnew were the founders. They were succeeded by Sir William Agnew, Bart., late M.P. for South-East Lancashire, George William Agnew, M.P. for Salford, W. Lockett Agnew and Morland Agnew. Present Principals: William Lockett Agnew, Charles Morland Agnew, Charles Romer Williams, and Charles Gerald Agnew. Branches: Exchange Street, Manchester; Place Vendome, Paris. Royal Warrant Holders to His late Majesty King Edward VII., and to H.M. King George V. Telephone: No. 688 Regent London. Telegraphic Address: " Resemble, London "; same for Manchester and Paris.

AGRICULTURAL & HORTICULTURAL ASSOCIATION, Ltd., 92, Long Acre, W.C., One and All Wharf and Mill, Creek Road, Deptford, and 19, Endell Street, London, W.C. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Incorporated as a Limited Company in 1867. Directors: Hon. H. A. Stanhope (Chairman), Sir Henry J. Vansittart Neale, K.C.B., Egbert de Hamel, J. Henry Preston, R. C. Phillimore, and. Edward Owen Greening (Managing Director). Secretary: E. V. Greening. Claim to be the first mutual .organisation of Agricultural and Horticultural Co-operation. Was established by Thomas Hughes, Q.C. (author of " Tom Brown "), John Ruskin, and other public men. Best known by its Trade-Mark " One and All," suggested by one of its founders, Walter Morrison. The object is to aid rural revival and " Back to the land " movements in a practical way. The 'dividends are limited, not to exceed 71 per cent., usually 5 per cent.; the surplus profits going to the employees, customers, and for public objects. A bureau for answering inquiries and giving advice free of charge is maintained out of the profits. Cheap books on Horticultural and Land Cultivation, written by experts, published. Art Magazine, issued monthly, The Agricultural Economist and Horticultural Review." Premises: Formerly the St. Martin's Public Hall and famous Queen's Theatre. Equipped with SeedPacking Machines, &c. Also large Wharves and Works at Deptford. Staff: About 380. Staff Clubs: One & All Social, providing Lectures; Music, Dancing, Football, &c. (Long Acre and Deptford). Agencies: 10,000 throughout Great Britain. Specialities: High Class and Reliable Quality of Seeds, Fertilisers and other necessaries for Farm and Garden Culture, and supply of these in small quantities for Cottagers, Allotment Holders, &c. Trade Mark: " One & All." Patents and Inventions: Copy right Designs, Numerous. Awards: Gold Medal, Festival of Empire; Gold Medal, Coronation Exhibition; Silver Medal, International Horticultural Show, and some hundreds of minor awards. Connection: World-wide. Telephone: Nos. 1062-3 Gerrard, London. Telegraphic Address:" Owen Greening, Rand, London." Bankers: Capital and Counties Bank, Ltd., Covent Garden; London County and Westminster Bank, Ltd. (Deptford). Mr. Greening is Garden Editor of the " Standard," Fellow of the Royal Horticultural Society, Life Member of the Royal Agricultural Society, and Founder of many great existing Co-operative organisations.

AINSLIE (JAMES) & COMPANY, Distillers and Scotch Whisky Merchants, 201, Leith Walk, Leith. London Office: 81, Great Tower Street, E.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1819. Present Principals: James Ainslie and Thomas Ainslie. One of the oldest firms in the trade. Premises: Distillery at Clynelish, Brora, N.B. Speciality: " Clynelish " Highland Malt Whisky. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 485 and 486 Leith; No. 9496 (Central), London. Telegraphic Addresses: " Ainslie, Leith "; " Clynelish, London." Code: A B C. Bankers: Commercial Bank of Scotland, Ltd.

AINSWORTH, W. & C., Ltd., Cotton Spinners, Wellington New Mills, Great Lever, Bolton. Hours of Business: 6 a.m. to 5.30 p.m. Established about 1854 by Joseph Ainsworth. Succeeded by Walton Ainsworth and Charles Ainsworth. Incorporated as a Limited Company in 1905. Directors: Charles Ainsworth, J.P. (Chairman), Percy Ainsworth (Managing Director), Arthur W. Ainsworth, Charles A. Phillips. Premises: Very extensive; equipped with all the latest improvements. Stall: 500. Business: Cotton Spinning: Specialities. Patents: Several in Machinery. Telephone: No. 1136 Bolton. Telegraphic Address: " Ainsworth, Bolton."

AIRD & COGHILL, Ltd., Letterpress and Lithographic Printers; Music Engravers, Stationers, and Bookbinders, 24, Douglas Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established in 1861 by Andrew Aird and William Calder Coghill. Incorporated as a Limited Company in 1906. Directors: Sir Samuel Chisholm, Bart., LL.D., D.L., ex-Bailie James McFarlane, J.P., William C. Coghill (Chairman and Managing Director), David C. Coghill and John Wylie (Managing Directors). Specialities: Illustrated Catalogue Work, Music Engraving and Printing. Connection: United Kingdom and Colonies. Telephones: Nos. 260 and 261 Central. Telegraphic Address: " Coghill, Glasgow."

AIRDRIE IRON CO., Ltd., Airdrie, N.B. Hours of Business: 8.30 a.m. to 5.30 p.m. Established in 1860 by J. C. Adamson and Telford Martin. Partnership Successions: (1) J. C. Adamson; (2) J. C. Adamson and H. D. D. Barman (3) H. D. D. Barman. Incorporated as a Limited Company in 1905. Directors: William Ballantyne, James Hamilton. Premises: Very extensive works occupying two acres. Stag: 250. Business: The Manufacture of Colliery Plant, Pumps, Air-Compressors, Locomotives, Tube-making Machinery and General Ironfoundry. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6 Airdrie. Telegraphic and Cable Address: " Iron, Airdrie, Scotland."

AIRDS, Ltd., Contractors for Public Works, 22, Queen Anne's Gate, Westminster, S.W. Hours of Business: Usual. Incorporated as a Limited Company formed by the amalgamation of the Westminster Construction Co., Ltd., and John Aird & Sons. Secretary: W. H. Cropper. Business: Contractors for Public Works. Telephones: No. 4262 Gerrard; No. 1961 Victoria, London. Telegraphic Addresses: Piledriver, Vic, London "; " Loco, Vic London."

AITKEN, CAMPBELL & CO., Ltd., Handkerchief Manufacturers, Calico Printers and Merchants, 99, Glassford Street, and 30, Wilson Street, Glasgow; and at London and Manchester. Hours of Business: (Glasgow and Manchester), 8.30 a.m. to 6 p.m.; (London), 9 a.m. to 6 p.m. Established in 1847 by James Aitken, as Aitken & Co. Incorporated as a Limited Company in 1896. Manchester Warehouse: 46, Princess Street. London Warehouse: 60, Cheapside, E.C. Specialities: Merchants and Manufacturers, producing Handkerchiefs and Prints. Connection: United Kingdom, Foreign, Colonial. Telephones: (Glasgow), Nos. 2389 and 434 Bell; (Manchester), No. 3093; (London), No. 9360 Central. Telegraphic Addresses: " Springhill " (Glasgow or Manchester); " Skinlike" (London).

ALBERS CREAMERIES, Ltd., Margarine Manufacturers, 24 to 27, Rood Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1841. Incorporated as a Limited Company. Managing Director: B. Hulsenbeck (Dordrecht). Manager: (in the United Kingdom) C. Christensen. Staff: About 1000. Branches: In various British and Continental towns. Business: Produce high-class Margarine. Claim to be one of the first firms to make Margarine. Awards: Diplomo d'Honneur, Liege, 1890; Gold Medal, Nico, 1892; Hors Concours Membre du Jury, Anvers, 1894. (Connection: World-wide. Tele phone: No. 3042 Avenue, London. Tele graphic Address: " Arachide, London." Bankers: Parr's Bank, Ltd.

ALBION DROP FORGINGS CO., Ltd. (THE), Foleshill, Coventry. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 12 noon. Incorporated as a Limited Com pany. Managing Director: A. W. Brett. Specialities: Diesinking, Stamping and Smiths' Work. Engineering Motor Railway Work, Iron, Steel and Brass Stamping, and Drop Forgings. Contractors to H.M. Government (Admiralty, War Office, India Office). Telephone: No. 1091 two lines Coventry. Telegraphic Address: " Albion, Coventry." Bankers: Lloyds Bank Limited.

ALBION MOTOR CAR CO., Ltd., Motor Car Manufacturers, Scotstoun, Glasgow; City Office, 105, St. Vincent Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1899 by Thomas Black wood Murray and Norman Osborne Fulton. Incorporated as a Limited Company in 1902. Managing Directors: Thomas Blackwood Murray, B.Sc., Norman Osborne Fulton, M.I.Mech.E., John Francis Henderson, B.Se., and H. Ernest Fulton. Between 900 and 1000 hands are employed. London DepOt: 21-22, Upper Rathbone Place, W. Manchester Depot: 283, Deansgate. Sheffield Office: Stirling Chambers, Camps Lane, Sheffield. Business: The Manufacture of Petrol-propelled Vehicles of all Types. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1991 (four lines) Hillhead; London, No. 7 053 Gerrard; Sheffield, 1183 Central. Tele graphic Addresses: " Automobile, Glas gow"; " Karalbo, London "; " Karalbo, Manchester "; " Automobile, Sheffield." Codes: A B C (5th Edition), Lieber's.

ALBRECHT & ALBRECHT, Ltd., Whole sale Manufacturing Clothiers and Woollen Merchants, Hudson Road, Burmantofts, Leeds. Hours of Business 9 a.m. to 5 p.m. Established; The parent firm about 1750, by Beer Albrecht as Gebruder Albrecht in Leipzig, General Merchants. Inherited by Samuel Albrecht about 1790 as S. Albrecht, who established branches in Hamburg and Manchester, extending the business largely to South America in Manchester Goods. In 1840 it was inherited by Adolph, Martin and Max Albrecht (retired about 1875), who founded a branch in Bradford. This firm still continues in all its ancient importance in Hamburg and Manchester as S. Albrecht & Co . , Manchester, and S. Albrecht, Hamburg. In 1875 the Bradford branch was taken over by M. H. E. Albrecht and re-named Albrecht & Focht (retired). Continued by Martin H. E. Albrecht and joined by Walter Albrecht (brother) as Albrecht & Albrecht, Woollen Merchants. About 1880 purchased from the creditors a Glasgow Clothiers firm, transferring it to Leeds and also the Bradford Woollen business, thus forming the present Clothing firm. About 1890 Walter Albrecht retired, when the business was continued by Martin H. E. Albrecht until his death in 1909. Incorporated as a Limited Company in 1909. Directors: Mrs. Annie Albrecht, widow (Chairman), William Horace Albrecht, Siegfried Adolph Albrecht (Managing Directors), Eldest sons of Martin • H. E. Albrecht. Premises: Very extensive Woollen Department, covers 3600 square feet. Clothing Department, 54,000 square feet. Equipped with modern appliances. Staff: Fifty Clerks and Warehousemen; 800 Workpeople. Agencies: Berlin, Hamburg, Brussels, Antwerp, Paris, Milan, Beyrout, Crete, Cyprus, Bombay, Christiania, Cape Town, Johannesburg, Sydney, Christchurch, Brazil, Montreal, Toronto, Edinburgh, Bristol, Newcastle -on -Tyne. Specialities: Woollen Department, Worsted Twills and Fine Worsted Fancy Goods. Clothing Department, Men's " Ready to Wear Suits " of the better class. Connection: United Kingdom, Foreign, Colonial (Chiefly). Contractor to H.M. Government. Telephones: No. 240 (Buyers' Office); No. 240 (Trunk); No. 1973 (Counting House) Leeds. Telegraphic Address: " Albrecht, Leeds." Postal Address: Box l., G. P. 0. Leeds. Code: A B C (5th Edition). Bankers: Beckett & Co., Ltd. (Leeds). The late Mr. Samuel Albrecht and his son, Mr. Martin Albrecht, partners in the parent firm, were Presidents in the Deutsche Bank.

ALBRECHT, F., & CO., Merchants and Commission Agents, Orleans House, Edmund Street, Liverpool; Rose Mill, Hollinwood, Oldham. Established in 1887 by F. Albrecht. Present Principals: F. Albrecht, Ed. Flamank. Specialities: Cotton Waste exported to all countries and for all purposes; Brazilian and East Indian Cotton. Imports comprise Cotton, Flax and Hemp Seeds, Feeding Cakes, Fancy Woods, and other Produce. Connection: Brazil, India, Egypt, United Kingdom, China, Continent of Europe, &c. Telephones: Nos. 1192 and 1193 (two wires) Central; No. 55 Failsworth (Hollinwood). Telegraphic Address: " Albrecht, Liverpool." Bankers: Bank of Liverpool, Ltd.; Deutsche Bank (Bremen); Credit Lyonnais (Paris and Barcelona); Comptoir National d'Escompte de Paris (Paris).

ALDEN, A. H., & CO., Ltd., Rubber Merchants, Ocean House, Gt. Tower Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1855. Incorporated as a Limited Company in 1906. Directors: A. H. Alden (Chairman), Wm. H. Hildreth, Albert Long, Edmund Stevenson. Branches: Liverpool, New York, Boston, Para, and Manaos (Brazil). Business: Rubber Merchants and Bankers. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 11913 Central. Telegraphic Address: " Kaliform," London and Liverpool. Bankers: Barclay & Co., Ltd.; Lloyds Bank Limited.

ALDER & MACKAY, Gas Meter Manufacturers, New Grange Works, Edinburgh. Hours of Business: 9 a.m. to 5 p.m. Established in 1850. Stag: About 450. Branch Works: Ventnor Street, Bradford, Yorks. Branch Offices: 13, Victoria Street, Westminster, London, S.W.; Central House, New Street, Birmingham. Business: Manufacture all kinds of Gas Meters, including Coin-in-the-Slot Meters, Patents are held for Slot Meters, also for automatically lighting and extinguishing street gas lamps. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1481 Edinburgh; No. 1222 Bradford. Telegraphic and Cable Addresses: " Alder," Edinburgh and Bradford; " Alderugi," London and Birmingham.

ALDHOUSE, J. S., & SONS, Cardboard Box Manufacturers, 43, Temple Street, C.-on-M., Manchester. Hours of Business: 8.30 a.m. to 6.30 p.m. Established in 1882 by C. J. Pettitt and J. J. Pettitt as Pettitt Brothers. J. S. Aldhouse succeeded J. J. Pettitt in 1886 and C. J. Pettitt in 1888, died in 1908. Present Principals: Arthur P. Aldhouse, Charles H. Aldhouse and W. S. Aldhouse. Specialities: Roller and other boxes for Velvet and Velveteen Shippers. Patents: No. 20657 (1908), 1103 (1911), 11829 (1912). All for roller boxes for Velvets, Silks, &c. Connection: United Kingdom. Telephone: No. 3294 Central, Manchester. Bankers: Lancashire and Yorkshire Bank, Ltd.

ALDINE PUBLISHING CO., Ltd. (THE), Publishers, Printers, and Process Etchers, 1, 2, and 3, Crown Court, Chancery Lane, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.rn. to 1 p.m. Incorporated as a Limited Company in 1895. Directors: J. Crowle-Smith, J.P. (Chairman), C. T. Owen, Owen Owen, Samuel Peck. Secretary (pro tem.): Owen Owen. Specialities: Boys', Girls', and Children's Stories. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4595 Holborn. Telegraphic Address: " Goodship, Fleet, London."

ALESBURY COLLAPSOWARE CO., Manufacturers of the Alesbury Collapsocots, Camp Beds, &c., 153, Old Street, E.C.; Factory, 1, Henry Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. • Established in 1908 by Herbert Thomas Alesbury. Present Principals: Herbert Thomas Alesbury. and Albert Edward Hickmott. Specialities: " Alesbury " Collapsocots, Camp Beds, Baths, Wash Basins, Deck Chairs, Tables, &c., for travellers and others. Collapso cots require no bedding, and form their own spring, Hygienic and Washable, and fold into a small space. Recommended by doctors and by British Medical Journals as being invaluable. Stocked by the leading stores, &c. Patent: Collapsocot (1908). Bankers: London County and Westminster Bank, Ltd. (Old Street).

ALEXANDER (ALFRED) & CO., Ltd., Glass Bottle Manufacturers. Head Office: 85, Gracechurch Street, E.C. Established in 1848 by the late Alfred Alexander. Directors: George Edward Alexander, Ernost Alexander and Philip Gold. Premises: Warehouses at 93 to 102, Wapping High Street, E.; and 31 and 32, The Arches, Bishopsgate Goods Station, E. Factories: Southwick Bottle Works, Sunderland; Blaydon Bottle Works, Blaydon-on-Tyne; Hunslet Glass Works, Hunslet, Leeds. Staff: About 600. Specialities: Manufacture of every description of Bottle, including Syphons, Stoppers, Boxes. Also Importers of Bottles. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1298 Avenue. Telegraphic Address: " Derflalex, Grace, London." Code: A B C (4th Edition).

ALEXANDER CLARK CO., Ltd., Silversmiths, Cutlers, and Precious Stone Mounters, Dressing Bag Makers, 125 and 126, Fenchurch Street, and 8 and 9, Fen Court, London, E.C. Established in 1890. Specialities: Silver, " Welbeck Silver Plate " and Electro Plate, Cutlery, fitted Dressing Cases and Bags, and high-class Leather Goods, for which the Company are widely known. Branches: West End Showrooms, 188, Oxford Street, W.; The Welbeck Plate and Cutlery Works, Randall Street, Sheffield; The Portland Works, Market Place, Oxford Street, W.; James Street Works, Birmingham. Staff: 120 hands, and over 500 at the Sheffield factories. Connection: All over the world. Telephones: 1787 and 1788 Avenue, for City; No. 4222 Gerrard and No. 14050 Central, for West End. Telegraphic Addresses: " Rapture, London," for City House; Silverware, London," for West End House. Code: A B C.

ALEXANDER, FERGUSSON & CO., Ltd., Lead and Colour Manufacturers, Ruchill Street, Maryhill, Glasgow. Hours of Business: Office, 9 a.m. to 5 p.m.; Works, 6 a.m. to 6 p.m. Established in 1854. Incorporated as a Limited Company in 1897. Originating as Sheet Lead Rollers and Lead Pipe Makers, the firm extended their business to Paint Grinding and Colour Making; in 1872 additional premises were erected for the manufacture of White Lead by the old Dutch Process, and Lead Smelting and Red Lead Furnaces were erected. Branches: 2, Fenchurch Avenue, London, E.C., and Melbourne. Melbourne branch now a separate Company. Agencies in Birmingham, Manchester, Liverpool, and in the Colonies and India, China and Japan.

ALEXANDER, GEORGE H., Engineer, Doe Street. Birmingham. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1896 by George H. Alexander, the present principal. Specialities: Automatic and Labour-Saving Machine Tools and Machinery. Complete equipments for the Iron, Steel, Brass, and Metal Trades. Rod Mills, Tube Mills, Hinge and Cartridge Machinery, Gun, Sewing Machine, Engine, Motor, Bicycle, Watch and Screw and Nut Plants, Precision Machinery, Measuring Machinery and Gauges, Stamping and Metal Spinning Machinery, Automatic Turning Machinery, Continuous Wire Drawing Machinery, Thread Rolling, Power Presses, Rivet and Special Automatic Machinery for all kinds of Metal Working, NonOxidizing Annealing Furnaces. Represent the Waterbury Farrel Foundry and Machine Co., and Waterbury Machine Co., Hartford Machine Screw Co. (strictly Automatic Machinery), Niles-Bement Pond-Pratt & Whitney Co. Patents and Inventions: Various labour-saving devices. Connection , United Kingdom, Foreign. Telephone: No. 1918 (Central), Birmingham. Telegraphic Address: " Viking, Birmingham." Codes: A B C, Lieber's, and Directory. Bankers: Lloyds Bank Limited, New Street, Birmingham.

ALEXANDERS & CO., Ltd., Bankers, 24, Lombard Street, London., E.C. Hours of Business: 9 a.m. to 4 p.m. Established in 1810 by William Alexander (grandfather of the present Chairman), continued as Alexanders, Cunliffes & Co. from 1864 to 1877 on the amalgamation of Alexander & Co., and Cunliffes & Co. Incorporated as a Limited Company in 1891. Directors: W. C. Alexander (Chairman), R. E. Alexander, G. C. Alexander. P. P. Alexander, C. F. Campbell. Manager: Frank Newcomb. Business: Discounting First Class Bills, Dealing in Money Loans, Securities. Agents for John Munroe & Co., New York, and Munroe & Co., Paris. Telephones: Nos. 1332 and 225 Avenue, London. Telegraphic Address: " Alexanders, London." Bankers: Barclay & Co., Ltd.

ALEXANDRA HOTEL, Ltd. (THE), Hyde Park Corner, London, S.W. Incorporated in June, 1863. Present Directors: Sir Hoary Kimber, Bart., M.P. (Chairman), A. W. Dear, F. J. Sykes, and R. W. A. Dear. Ranks as one of the leading Family Hotels in London. Telephones: Nos. 2771, 2772, 2773 (three lines), Kensington.

ALISON, J. GORDON, & CO., Ltd., Engineers, Ship Repairers, and Iron and Brass Founders, *Dock Engine Works, Marcus Street, Birkenhead. Hours of Business: 9 a.m. to 5 p.m. Established in 1875. Incorporated as a Limited Company. Managing. Director: Peter Duff. Business: Marine Engineers, Ship Repairers, Millwrights, Iron and Brass Founders. Connection: General. Contractors to H.M. Government (Admiralty) for Castings up to ten tons weight. Telephone: No. 52 Birkenhead. Telegraphic Address: " Gordon, Birkenhead."

ALLAN, A. M., & CO., Glass Manufacturers, The Forth Glass Works, Panmur© Street, Glasgow. Hours of Business: 9 a.m. to 5 p.m. Established in 1868 by R. B. Watson. Continued by (1) R. B. Watson & Co.; (2) Ellis, Allan & Co.; (3) A. M. Allan & Co. Present Principals: Alexander M. Allan and Stephen S. Allan. Premises: Cover one acre. Staff: Seventy. Specialities: Table Ware, also Ship Side Lights and Deck Lights. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 14 Kelvin. Telegraphic Address: " Tumbler, Glasgow."

ALLAN BROS. & CO. U.K. LIMITED, Shipowners, Glasgow, Liverpool, and London. Incorporated _ as a Limited Company. Directors: Hugh A. Allan (Chairman), Andrew A. Allan, J. A. Martin, Wm. McK. Rodan, and Wm. J. Dott. Are Managers of the " Allan " Line. The Allan family have run vessels to and from Canada continuously since June, 1819, when their vessel, the " Jean," sailed from the Clyde to Canada. Connections with North and South America. Telegraphic Addresses: " Allans, Glasgow "; " Allans, Liverpool "; " Allanline, London."

ALLAN BROTHERS, Ltd., Timber Merchants, Saw Millers, Planing and Moulding Millers, and Joinery Manufacturers, Tweed Saw Mills, Berwick-upon-Tweed. How's of Business: Manager, 6 a.m. to 5 p.m.; Office, 8.45 a.m. to 5 p.m. Established in 1853 by Thomas Allan and James Allan as Allan Brothers. Joined by David Herriot in 1888. Incorporated as a Private Limited Company in 1894. Directors: David Herriot, J.P. (Managing Director and Chairman), William Allan Calder, Alexander Tower Robertson, James Allan Herriot. Premises cover about six acres. Stall: About 150. Business: Sale of Timber, Deals and Battens, manufacture and Sale of Floorings, Match-Boardings, Mouldings and all kinds of Joinery; Creo soting. Connection: North of England, South of Scotland. Telephone: No. 23 (National), Berwick-upon-Tweed. Tele graphic Address " Allan, Berwick." Bankers: Commercial Bank of Scotland, Ltd.; National Bank of Scotland, Ltd.

ALLAN & DEY, Wholesale Fish Merchants, Curers, and Exporters, Poyner nook Road, and Raik Road, Aberdeen. Hours of Business: 8 a.m. to 8 p.m. Established over twenty years ago. Stag: About 300 all the year round. Branch: Lerwick, Shetland. Specialities: High class Fresh and Smoked Fish of all kinds (best trade only). Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 142 and 104 Aberdeen. Telegraphic Address: " Dey, Aberdeen." Bankers: North of Scotland and Town and County Bank, Ltd. (Aberdeen).

ALLAN (JAMES) & SON, Ltd., Bootmakers and Manufacturers, 123, Princes Street, Edinburgh; Registered Office, Watson Crescent, Edinburgh. Hours of Business: Shops, 8.30 a.m. to 6.30 p.m.; Saturdays, 8.30 a.m. to 1 p.m.; Factory, 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established about 1780 by Forrest Alexander, who also founded the Caledonian Insurance Co. in 1805, and the Commercial Bank of Scotland in 1810. Incorporated as a Limited Company in 1897. Directors: James Allan, J.P. (Chair man), C. W. Allan, and R. G. Allan (Managing Directors). Stall: About 500. Branches: Glasgow, Dundee. Speciality: Boots of high grade, retail. Connec tion: United Kingdom, Colonial. Tele phones: Edinburgh, No. 2206; Glasgow, No. 674 Douglas; Dundee, No. 1034. Tele graphic Addresses: " Shoes, Edinburgh "; " Brogues, Glasgow." Bankers: Royal Bank of Scotland.

ALLAN (JOHN) & SONS, Ship and Insur ance Agents, 110, Leadenhall Street, London, E.C. Hours of Business: 10 a.m. to 5 p.m.; Saturdays, 10 a.m. to 1 p.m. Established about 1809 by Robert Chap man; later became (1) John Chapman & Co.; (2) John Allan & Sons, established 1823; John Allan partner in J ohn Chapman & Co. Present Principals: Charles Allan, Henry Percival Allan. The brother of Charles Dickens was at one time a clerk. Charles Dickens took several of his characters in " Dombey and Son " from the office. Premises: Always in Leadenhall Street; originally at No. 2 (since pulled down). Business: General Shipping and Insurance Agents; Shipping Agents to the South Indian Railway Co., Ltd. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2453 Central. .Telegraphic Address: " Allan Lead, Led, London." Bankers: Barclay & Co., Ltd. Both members of the firm belong to the Haberdashers Company, and are Freemen of the City of London.

ALLAN (LESLIE) & CO. (Proprietors of The Cement and Paint Manufacturing Co., established 1888), Oil Manufacturers and Merchants, Paint and Varnish Manufacturers, Importers and Exporters. Offices and Stores: Highfield Street, and Maidens Green. Works: 39 to 49, Hodson Street, Liverpool. Hours of Business: 8.30 a.m. to 6 p.m. Estab lished in 1909 by G. W. Leslie Allan, the present principal. Premises: Consist of Works, Stores and Offices. Staff: Twelve. Specialities: Davies Elastic Steam Joint Cement, " Autobile " Motor Lubricants, " Autobile " (Registered) Motor Grease, " Leslan " Burning Colza Oil, " Climax " Gas Engine Oil, Cementine Paint, &c. Telephone: Nos. 1705 and 6901 Central, Liverpool. Telegraphic Address: " Leslan, Liverpool." Code: A B C. Bankers: Lloyds Bank Limited.

ALLAN, R., & CO., Mirror Manufacturers, Glass Embossers, Bevellers, &c., 47, Iona Street, Leith. Hours of Business: 8 a.m. to 6 p.m. Established in 1836 by Robert Allan. Purchased in 1909 by Harry D. Perry, the present principal. Premises: Cover about half an acre, consisting of two flats. Staff: About fifty. Specialities: Bevelled Mirrors of all kinds, Glass Screens for Motor Cars. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 822 Leith. Bankers: North of Scotland and Town and County Bank, Ltd. (Edinburgh).

ALLAN, WHYTE & CO., Wire Rope Manufacturers, Clyde Patent Wire Rope Works, Rutherglen, Glasgow. Hours of Business: 8.30 a.m. to 5.30 p.m. Established in 1894 by Messrs. Allan & Whyte. Present Partners: Alex. B. Allan and Robert Whyte. Premises now occupied were built in 1903 and cover about three acres. Specialities: Wire Ropes for Mines, Shipping, Cranes, Hoists, &c. Connection,: United Kingdom, Foreign, Colonial. Telephones: Nos. 2673 and 2674 Bridgeton; Nos. 5165 and 5166 (Central). Telegraphic Address: " Ropery, Rutherglen."

ALLCOCK, S., & CO., Ltd., Manufacturers of High-class Fishing Rods, Tackle, and all Fishing Requisites, Standard Works, Redditch. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Incorporated as a Limited Company in 1902. Directors: A. Williams, G. E. Leach. Stag: About 1000. Stall Clubs: Sick, Angling, and Cricket. Branches: London, 45, Holborn Viaduct; Toronto and Paris. Resident Representatives: Vienna, Melbourne, Cape Town, Durban, and Invercargill, N. Z. Specialities: Manufacturers of High-class Fishing Rods, Reels, Lines; Baits and General Fishing Tackle; also Fish Hooks for Sea and River Fishing (wholesale trade only). Patents: Numerous. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2 Redditch. Telegraphic Address " Allcock, Redditch."

ALLDAYS & ONIONS' PNEUMATIC ENGINEERING CO., Ltd., Great Western and Matchless Works, Birmingham; and 58, Holborn Viaduct, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1650. There have been numerous partnerships, successions, and ainalgamations down to present time. Incorporated as a Limited Company. Premises: Very extensive works at Birmingham, covering about eight acres of ground. London Offices and Showrooms, 58, Holborn Viaduct, E.C. Specialities Are makers of all requisites for Blacksmiths, Engineering, Foundry, and Railway Companies; also manu facturers of Cycles and Motor Cars. Connection: United Kingdom, Continent, and Colonial. Contractors to H.M. Government (all Departments): Awards: Highest wherever exhibited. Telephones: 487 (five lines), Victoria (Birmingham); No. 5948 Holborn (London). Telegraphic and Cable Addresses: " Alldays, Bir-mingham "; " Typhoon, London."

ALLEN (DAVID) & SONS, Ltd., Lithographic and Letterpres3 Printers, Designers, Showeard Manufacturers, , &c., 17, Leicester Street, and 46, Lisle Street, Leicester Square, London, W.C. Hours of Business: 8 a.m. to 6.45 p.m. Established in 1857 by the late David Allen, J.P. Incorporated as a Limited Company in 1897. Directors: R. H. Allen, W. E. Allen, S. C. Allen. Premises: Extensiye factories at Belfast, London, and Harrow, Middlesex, covering over ten acres of ground. Staff: Over 1,000. Branches: London; Manchester; Liverpool; Birmingham; Dublin; Glasgow; Australia, Sydney. Specialities: Artistic Placards, Showcards, all kinds of Printing, &c., for all purposes. Connection: World-wide. Telephones: Nos. 451 and 452 Gerrard; No. 915 Holborn; No. 1060 Belfast; P.O. Harrow 500 (4 lines); No. 5408 Manchester; Nos. 155 and 2329 (Royal) Liverpool; No. 797 Dublin. Telegraphic Addresses: " Advancement" and " Allenistic," London; " Allen," Belfast; " Litho," Wealdstone; " Placard," Manchester; " Panel," Birmingham; " Hoardings," Liverpool; " Advertising," Dublin.

ALLEN, E., & CO., Silk and Cotton. Prussian Binding and Smallware Manufacturers, Britannia Mills, Leek, Staffs. Hours of Business: 6.30 a.m. to 5.30 p.m. Established in 1857 by Edward Allen. Present Principals: Henr Allen (son) and M. H. Tudor. Branches: London, 10, Huggin Lane, Wood Street, E.C.; Manchester, 14, Tariff Street, Dale Street; Glasgow, 51, Buchanan Street. Specialities: Silk and Cotton Prussian Bindings, and Smallwares. Contractors to H.M. Government. Ban!cers: Parr's Bank, Ltd.

ALLEN (EDGAR) & CO., Ltd., Manufacturers of Steel, Steel Castings, Files, Saws, Tramway Points and Crossings, &c.; Crushing and Separating Machinery, Conveyors, Ball Mills, &c., Imperial Steel Works, Tinsley, Sheffield. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1868 by Wm. Edgar Allen. Incorporated as a Limited Company in 1890; reorganised in 1900. Directors: Wm. Edgar Allen (Chairman), Robert Woodward, Alfred E. Wells, Fredk. A. Warlow, William Crosby, C. K. Everitt, J. F. Moss, and J. C. Ward. Issued Capital: £490,000. In 1890 the site occupied by the Works was five acres; the establishment now extends to twenty-three acres. Stag: 150. Branches: Chicago, New York, Johannesburg, Paris, Montreal, Riga, and in Japan. Specialities: The Edgar Allen High-speed Steel, Central Railway Buffers, Steel Castings, Tool Steel, Imperial Manganese Steel, Tramway Points and Crossings, Elevating and Conveying Machinery, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: (Head Office), No. 4607 Sheffield, Private Branch Exchange. Telegraphic Address: " Allen, Sheffield." Bankers: Bank of England (London); Union of London and Smiths Bank, Ltd. (Sheffield).

ALLEN, EDW. G., & SON, Ltd., Export Booksellers, Bookbinders, and American and Colonial Library Agents, 12 & 14, Grape Street, Shaftesbury Avenue, London, W.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1856; formerly conducted under the style of Rich & Sons. Incorporated as a Limited Company in 1902. Sole Managing Director: Geo. J. Dowse. Secretary and Manager: E. Stockton. Business: The supplying of English Literature of the best class to English, American, and Co!onial Libraries and Institutions. Agents for the Library of Congress, Washington, D.C., Yale, Harvard, Cornell, Johns Hopkins, Peabody, Boston Athenaeum, and many other Public Libraries, and sole European Agents for the Library of Parliament, Ottawa, Canada. Speciality: Expert Book Finders and Bookbinders. Are well known in this connection on the American Continent, Australasia, and other countries. Telephone: Gerrard 4487. Telegraphic Address: " Egean, London." Cable Code: The Adams Cable Codex. Bankers: London County and Westminster Bank, Ltd. (Covent Garden).

ALLEN (GEORGE) & CO., Ltd., Publishers and Exporters, 44-45, Rathbone Place, Oxford Street, London, W. Incorporating Swan Sonnenschein & Co., Ltd., and George Allen & Sons. Directors: William S. Allen, Col. P. H. Dalbiac, C.B., and Hugh Allen (Managing); and Grace Allen, Cecil Abbott Reynolds, and Edgar Louis Skinner. The Company is noted as the publishers of Ruskin's works and of those of Maeterlinck. Are also publishers of General Literature. Connection: United Kingdom, Foreign, and Colonial. Telephone: No. 6554 Central. Telegraphic Address: Deucalion, Ox, London."

ALLEN & HANBURYS, Ltd., Wholesale Druggists and Manufacturers of all Pharmaceutical Preparations, Cod Liver Oil, Malt Extract, &e.; the " Allenburys " Infants' Foods and other dietetic products; manufacturers of Surgical Instruments and Hospital Requisites. Registered Offices and Pharmacy: Plough Court, Lombard Street, London, E.C.; West End Pharmacy: 7, Vere Street, London, W.; Surgical Instrument Depot: 48, Wigmore Street, London, W.; Laboratories and Warehouse: Bethnal Green, London, E.; Factory for Infants' Foods, Malt Preparations, Lozenges, Jujubes, &c.: Ware Mills, Herts; Cod Liver Oil Factories: Lofoten and Sondmor, Norway. Branch Houses at Niagara Falls, N.Y.; Toronto, Ont., Canada; Durban; Sydney; and Buenos Aires. Hours of Business: (London) 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established by Silvanus Bevan, who was an Apothecary in 1715, subsequently joined in practice by his brother Timothy, admitted Apothecary in 1731. Incorporated in 1893; Chairman, Cornelius Hanbury; Directors, Frederick Janson Hanbury, William Ralph Dodd, Reginald Janson Hanbury, M.R.C.S., L.R.C.P. (not practising), Frederick Capel Hanbury. Secretary: John Netherway, F.C.I.S. Telegrams: " Allenburys, London." Codes: A B C and Lieber's. Telephones: (Plough Court) No. 2954 (two lines) Avenue; (Bethnal Green) No. 5023 (four lines) London Wall; (Wigmore Street) No. 6476 (four lines) Mayfair; (Vere Street) No. 5437 (three lines) Paddington.

ALLEN (RICHARD) & SONS, PROPY., Ltd., Exporters to Australia, 32 to 38, Whitecross Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1.880 by Richtud Allen, J.P. Incorporated as a Limited Company in 1907. Directors: Richard Allen, J.P., S. Ankotell Allen, Henry G. Allen, all of Melbourno. London Manager: Henry A. Allen. Premises: Head Offices and Warehouses in Flinder's Lane, Melbourne, Australia. Burned down and rebuilt in 1897, extensive additions being made in 1906, also in 1909 and 1913. Resident Agents: In all the principal Australian cities. Business: Soft Goods and Furnishing Merchants, Manufacturers' Agents in Australia. Telephone: No. 10916 Central. Telegraphic Address: " Eyelids, Barb, London." Cable Address: " Rugenties, Melbourne." Code s: AB C (5th Edition) and Western Union and Corby. Bankers: Commercial Bank of Australia, Ltd.

ALLEN (STAFFORD) & SONS, Ltd., Drug Millers, Almond Pressers, Manufacturing Chemists, and Distillers of Essential Oils. Mills: Cowper Street, Finsbury, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1833 by Stafford Allen, who was succeeded by his sons, Edward Ransome Allen and William Clarkson Allen (deceased), and his grandsons, Edward Watlock Allen and Malcolm Watlock Allen (deceased). Incorporated as a Limited Company in 1899. Directors: Edward Ransome Allen, Edward Watlock Allen, George Stafford Allen, Kenneth Clarkson Allen. Premises: Distillery and Manufactory at Stafford Works, Long Melford, Suffolk. Specialities: Pharmaceutical Preparations, Almond, Sandal Wood, and other oils. Growers of Lavender, Peppermint, and Medicinal Herbs. Connection: World-wide. Telephone: No. 804 London Wall. Telegraphic Address: " Persic, London."

ALLEN, W. H., SON & CO., Ltd., Mechanical, Hydraulic, and Electrical Engineers, Queen's Engineering Works, Bedford, and Queen Anne's Chambers, Westminster, London, S.W. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1880 by W. H. Allen (styled W. H. Allen & Co.) at York Street Works, Lambeth, London, S.F. Incorporated as a Limited Company in 1900. Directors W. H. Allen, J.P. (Chairman), Richard W. Allen (Managing Director), Harold Gwynne Allen, Rupert Stanley Allen, Percy B. Crowe. Staff: About 1000. Branches: Liverpool, Belfast, Glasgow, Newcastle, London, Manchester, Birmingham. Specialities: High-speed Steam Engines; Centrifugal Pumps and Pumping Engines for irrigation, drainage, &c.; Auxiliary Machinery in connection with warships and the Mercantile Marine; Independent Condensing Plants, Turbine Pumps, Motors, and Dynamo Electric Machinery. Patents: Several connected with their machinery. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1 Bedford; No. 4277 Gerrard, London; No. 2810 Manchester; No. 8576 Bank, Liverpool; No. 3452 East, London Docks. Telegraphic Addresses: "Pump," Bedford, London, " Consultary," Manchester; " Lighting," Liverpool; " Conqueror," Newcastle; " Conductor," London, London Docks. Codes: A 1, A B C (5th Edition).

ALLERTON (CHARLES) & SONS, China and Earthenware Manufacturers, Park Works, Longton, Staffs. Hours of Business: Works, 7 a.m. to 6 p.m.; Office, 9 a.m. to 6 p.m. Established in 1831 by Charles Morton. Present Principals: Edwin Barlow Allerton, Henry Bertram Allerton, and Ernest Bradbury Allerton (grandsons of the founder). Premises: Have one of the largest pottery works in the Staffordshire Potteries, equipped with modern appliances. Stall: Large. Branches: Showrooms, London, 7, Ely Place; No* York; Toronto; Paris; Cape Town. Specialities: China and Earthenware, also Lustre Specialities for all markets. Awards: Modal, Paris, 1878. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 28 Longton; No. 8642 (Central), London. Telegraphic and Cable Address: " Allertons, Longton." Bankers: United Counties Bank, Ltd. (Longton).

ALLEY, E., & SON, Manufacturers' Agents, 21, Moor Lane, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1884 by E. Alley. Present Principal: E. D. Alley since 1900. Premises Ground Floor, Basement and Warehouses. Staff: Ten. Business: Manufacturers' Agents. Specialize in Manchester and Bradford Goods, and Swiss Embroideries. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3330 London Wall, London. Bankers: National Provincial Bank of England, Ltd. (St. Martins-le-Grand Branch) .

ALLEY & MACLELLAN, Ltd., Engineers and Shipbuilders (Light-draught Craft), Sentinel Works, Polmadie, Glasgow. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 12 noon. Established in 1875 by Stephen Alley and John A. MacLellan. Incorporated as a Limited Company in 1903. Directors: S. E. Alley (Chairman and Managing Director), T. A. Paul, J. A. MacLellan, K. M. Alley. Secretary: D. W. McMillan. Premises: Works covering about ten acres. Staff: 900. London Office: 139, Grosvenor Road, S.W. Sales Agencies in principal towns in. United Kingdom and abroad. Specialities: Air Compressors, Steam Motor Wagons, Steering Gears and Ships' Auxiliary Machinery, Light Draught Steamers and Barges, Valves for Steam and Water and Waterworks Fittings, High-speed Steam Engines, Ash Hoisting Engines, Capstans, Feed.Water Filters and Heaters. Patents are held relating to all the above. Connection: United Kingdom, Foreign, Colonial. Telephone8: 751 Queen's Park (five linos). Telegraphic Address: " Alley, Glasgow." Codes: A B C (5th Edition); Engineering Telegraph; Western Union. Telegraphic Address for London Office: " Othniel, London."

ALLIANCE ASSURANCE CO., Ltd., Bartholomew Lane, London. Established: 1824. Authorised Capital: £5,450,000. Paid-up Capital: £1,000,000. Assets exceed £23,500,000. Directors: The Right Hon. Lord Rothschild, G.C.V.O. (Chairman), Ian H. Amory, Charles Edward Barnett, Frederick Cavendish Bentin.ck, A. V. Dunlop Best, Francis Augustus Bevan, Percival Bosanquet, Hon. Kenelm Pleydell Bouverie, Thomas Henry Burroughes, John Cator, M.P., His Grace the Duke of Devonshire, G.C.V.O., Lord Dalmeny, Colonel the Hon. Everard C. Digby, Hugh H. J. W. Drummond, Capt. Gerald M. A. Ellis, C. Shirreff Hilton, W. Douro Hoare, Francis A. Lucas, Cecil Francis Parr, Hon. Henry Berkeley Portman, Hon. N. Charles Rothschild, Sir Marcus Samuel. Bart., H. Melvill Simons, Henry Alexander Trotter, Right Hon. the Earl of Verulam, Sir Charles Rivers Wilson, G.C.M.G., C.B. The Company has branch establishments at home and abroad.

ALLIS-CHALMERS CO., Agents American Trading Co., Machinery Manufacturers. Works: Milwaukee, Wis., U.S.A. London Offices: 6 to 8, Crutched Friars, E.C. Established in 1893. Premises: Complete area about 250 acres. Departments: Electrical,. Steam Turbine, Steam Engine, Gas Engine, Pumping Engine, Hydraulic Turbine, Mining Machinery, Crushing and Cement Machinery, Saw Mill, Flour Mill and Air-Brake. Staff: 16,000. Branches: Offices in all countries. Specialities: Mining, Milling, and Smelting Equipments, Engines, Cement-making Machinery, Rock-crushing Plants, Flour Mill, Saw Mill, and Electrical Machinery.

ALLISON & CO., Agricultural Seed Merchants, 13, Mercer Row, Louth. Warehouse and Office: Market Rasen, Lincolnshire. Horncastle Market attended. Hours of Business: 7 a.m. to 6.30 p.m. Established in 1790 by William Allison. Continued by members of the Allison family. Present Principals: T. Falkner Allison and L. Allison. Manager: John S. Allison. Ono of the oldest, if not the oldest agricultural seed business in the Kingdom. Premises: Offices, 13, Mercer Row, very extensive Seed Warehouse with the latest cleaning machines in Kidgate, Louth. Specialities: Agricultural Seeds. Connection: United Kingdom. Telephone: • No. 53. Telegraphic Address: " Allisons, Seeds, Louth." Bankers: Capital and Counties Bank, Ltd. Mr. William Grant Allison was the first Mayor of Louth. Mr. T. Falkner Allison (senior partner), has been Town Clerk of Louth for fifty years. He is a Commissioner of Sewers and holds many public appointments.

ALLISON PIANOS, Ltd. (Uniting Ralph Allison & Son, successors to Allison & Allison, Ralph Allison & Sons, Ltd., and Arthur Allison & Co.), The Albion Piano Factories, Leighton Roads Kentish Town, London, N.W. Hours of Business: 8.30 a.m. to 7 p.m.; Saturdays, close at 1 p.m. Established in 1837 by Robert and Thomas Allison (dissolved 1848). Incorporated as a private Limited Company in 1911. Governing Directors: Walter James Murdock and James Alfred Murdock. Had the honour to supply Pianos to Her late Majesty Queen Victoria. Premises: Factories were three times rebuilt and enlarged. Present building is equipped with the latest electrically driven machinery. Staff: About 200 Staff Club: Albion Cricket. Agencies: Throughout the world. Specialities: Highest Grade Uprights, the " Grandette," patented and registered; the " Allisonola " (registered) Player Piano. Patents: Various for improvements, Pianofortes, including the " Grandette." Awards: Medals, &c., London, 1851; Paris, 1867; and 1872; Christchurch (N.Z.), 1882; London, 1885. Connection: United Kingdom, Foreign and Colonial. Tele phone: No. 1660 North London. Tele graphic Address: " Elevp,ted, Kentish, London." Code: A B C (5th Edition). Bankers: London and South Western Bank, Ltd. (Kentish Town). Mr. James Murdock is Chairman of the 1Vlanufctc turers Section of the Pianoforte Manu facturers Association, member of the Chamber of Commerce, &c. •

ALLISTON & CO., Ltd., 45 and 46, Friday Street, London, E.C. Established in 1857 by Frederick Prat Alliston. Incorporated as a Limited Company in 1904. Directors: Paul Alliston (Chairman), Clement Alliston, , S. Anstey, A. E. Holbrook, and R. C. Armstrong (Secre tary). Specialities: Cotton, Woollen, and Silk Dress Goods, Printed and Woven; also English and Foreign Materials. Connection: Throughout the United Kingdom, the Continent, and the Colonies. Telephones: Nos. 636 and 637 pank. Telegraphic .4 ddress: " Alliston, Ceiit, London." Bankers: Glyn, Mills, Currie and Co. Mr. Paul Alliston is a member of the Common Council of the Corporation of the City of London.

ALLOTT BROTHERS & LEIGH, Boiler Makers and Constructional Engineers, Tiklis Forge, Rotherham. Hours of Business: 6 a.m. to 6 p.m. Established in 1900 by Fred Allott and Ernest Allott. Present Principals: Fred Allott, Ernest Allott and Alfred Leigh. Specialities*: Boiler Tanks (Chimney Steel), Steel Structures and Roofing. Telephone: No. 306 Rotherham.

ALMOND & SMITH, Army Contractors and Helmet Makers, 67, Willow Walk, Bermondsey, London, S.E. Hours of Business: 9.30 a.m. to 5 p.m. Established in 1850. Speciality: The manufacture of Helmets and Army Accoutrements generally, including Saddlery, Cork Helmets, and Fur Busbies. Have works at Chelmsford (three and a half acres), and employ from 200 to 400 hands. Connection: United Kingdom. Telephone: No. 752 Hop. Telegraphic Address: " Accoutrements, London."

ALMOND (WILLIAM), Ltd., Wholesale Tripe Dressers, Neats Foot Oil and Tallow Manufacturers, Works: George Street, West Blackburn; Moor Brook Street, Preston; Lilford Street, Warrington; and Esbjerg, Denmark. Hours of Business: 6 a.m. to 6 p.m. Established in 1873 by William Almond. Incorporated a3 a Limited Company in 1909. Managing Directors: William Almond and Albert Almond. Staff: About sixty. Branches: Blackpool, 119A, Talbot Road; Wigan, Warrington, Blackburn, Carlisle, Preston, &c. Specialities: Tripe, Trotters. Connectior: Lancashire, Cheshire, Cumberland, London, Glasgow, Aberdeen, Edinburgh, and all parts of Scotland, Birkenhead, Liverpool, &c., and Denmark. Telephones: No. 172 Blackburn; No. 894 Preston; No. 339 Warrington; No. 510 Blackpool. Telegraphic Address: " Alma, Blackburn." Bankers: Manchester and County Bank, Ltd.

ALSTON, ARBUTHNOT & CO., East and. West India Merchants, Colonial and Commission Agents, and Company Commercial Agents and Secretaries, Londcn Hcuse, Crutched Friars, London, E.C. Hours of Business: Usual. Established in 1903 by George Robert Alston and Philip Stewart Mackenzie Arbuthnot, the present principals. Business: Finance Department--Financial Agents for East and West Indian Estates and Companies. Import Department—Colonial and Foreign Produce of all kinds. Export Department—Indents executed for goods of every description. Shippers of Produce to Cuban Ports. Secretarial Department —Woodford Lodge Estates Co., Ltd.; Southern India Rubber Co., Ltd.; and Agatash Estates, Ltd. Connection: Unitc d Kingdom, Foreign, Colonial. Telephone: No. 5451 Avenue (two lines), London. Telegraphic Address: " Rajput, London." Codes: A B C, Premier, Lieber's, Broomhalls Imperial Combination (Rubber), and Private. Mr. Alston is a member of the London Chamber of Commerce and cf the Executive of West India Committee. Mr. Arbuthnot is a member of the London Chamber of Commerce and of the West Indian Committee.

AMALGAMATED PRESS, Ltd. (THE), Publishers. Registered Office: The Fleetway House, Farringdon Street, E.C. Transfer Office: 1, Carmelite House, Carmelite Street, London, E.C. Hours of Business: Usual. Incorporated as a Limited Company in 1896. Directors: The Lord Northcliffe (Chairman), Sir Harold Harmsworth, Bart., Cecil B. Harmsworth, St. John Harmsworth, J. H. Newton, Hartley Aspden, G. A: Sutton, G. H. Cantle, B. W. Young, Miss M. Bown, Mrs. K. Philpot, W. D. Mildren, W. H. Back, A. E. Linforth. Branches: Manchester, 207 Deansgate; Glasgow, 75, Dunlop Street; Cardiff, 2, City Road; Newcastle-on-Tyne, St, Andrews Buildings, W. Gallowgate. Business: Publishers of " Answers," London Magazine," and about fifty other periodicals, magazines and part publications. Connection: World-wi de. Telephones: No. 6000 Holborn; No. 6543 City, London. Telegraphic Address: " Mistitled, Cent, London."

AMBLER (JAMES) & CO., Ltd., Manufacturers of Silk and Botany Shirtings and Flannels, Prospect Mills, Wibsey, Bradford. Hours of Business: Usual. Established about forty years. ago by James Ambler. Incorporated as a Limited Company. Branches: London, 71 and 72, Aldermanbury (for Silks); 56 and 57, Aldermanbury, E.C. (for Shirtings). Specialities: Fancy Flannels, Botany Taffetas and Silk Shirting Cloths. Telephones: No. 66 Lowmoor, Bradford; No. 9463 Central, London. Telegraphic Addresses: " Ambler, Wibsey "; " Concurrent, London." Bankers: London City and Midland Bank, Ltd.

AMERICAN EXPRESS COMPANY, Forwarders and Bankers. General Offices: 0 65, Broadway, New York; 6, Haymarket, S.W.; 84, Queen Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1841. Directors: James C. Fargo (President), Francis F. Flagg (First Vice-President), Cornelius Vanderbilt, John H. Bradley, John G. Milburn, Charles M. Pratt, J. Horace Harding, James S. Alexander, Wm. C. Fargo (Secretary). Branches: 8,500 Offices in the United States, Canada, and Europe. Offices in Europe: Liverpool; Southampton; Glasgow; Genoa; Naples; Rome; Paris; Havre; Marseilles; Berlin; Hamburg; Bremen; Frankfort; Antwerp; Copenhagen; Christiania; Rotterdam. Staff: 35,000. Shipping and Banking Correspondents at all principal Cities and Ports of the Commercial World. General European Agents for Merchants' Despatch, also New York Central Lines, Union Pacific Railway System, and Chicago and North Western Railway. Business: Forwarders to all parts of the world. General Bankers. Connection: World-wide. Telephones: No. 1203 (three lines) Gerrard (Haymarket); No. 4613 London Wall; No. 497 Central (Queen Street). Telegraphic Addresses: " Cicatrix, Charles, London " (Haymarket); " Nonclaim, Cannon, London " (Queen Street). Code: Lieber's.

AMERICAN TRADING CO., 6-8, Crutchod Friars, London, E.C. AL4ents for ALLISCHALMERS CO., Milwaukee, Wis., U.S.A.

AMOS & SMITH, Ltd., Engineers, Boilermakers, &c., Albert Dock Works, Neptune Street, Hull. Hours of Business: 6 a.m. to 5 p.m. Established in 1874 by Amos & Smith. Incorporated as a Limited Company. Managing Director: W. S. Hide. Premises: Head Offices and Works, Neptune Street. Fully equipped with labour - saving machinery and appliances. Staff: 700 to 1000. Branches at Alexandra Dock and Queen's Dock. Business: Marine and General Engineering, Boilermaking, Iron and Brass Founding, Ship Repairing. Telephones: Nos. 3820 and 3821 (Post Office), No. 114 (Corporation), Hull. Telegraphic Address: " Amos, Hull." Bankers: London City and Midland Bank, Ltd.

ANCHOR CHAIN CO., Chain Manufacturers, Lord Street, Oldham, Lancs., and 9, Britannia Street, Leeds. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1896 by Ashton & Barker Chain Co. Present Principal: John Eastwood. Manager: H. F., Hart. Staff: Six, Works, sixty-eight. Specialities: Chains and Sheet Metal Stamping in all its branches. Driving and Link Chains for Hoists, Elevators, Textile Machinery and Agricultural Machinery, &c. Press Work for Electrical Engineers, &c. Patents and Inventions: Several, 1901, 1908 and 1910, and others for Improvements' in Textile Machinery.. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1447 Oldham. Telegraphic Address: " Anchor. Oldham." Bankers: Lancashire and Yorkshire Bank, Ltd.

ANCHOR CHEMICAL CO., Ltd., (THE), Chemical Manufacturers, Clayton Lane, Clayton, Manchester. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, close at 12 noon. Established in 1892 by Thomas R. Hewlett. Incorporated as a Limited Company in 1907. Chairman: Thomas R. Hewlett. Director: Thomas H. Hewlett. Specialities: India Rubber Substitutes, Chloride of Sulphur, Bisulphide of Carbon, Reclaimed Rubbers. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 91 Openshaw. Telegraphic Address: " Prosperity, Manchester." Codes: A 1 and A B C (5th Edition). Bankers: Manchester and Liverpool District Banking Co., Ltd. (Clayton). Mr. Thomas R. Hewlett is Councillor for Manchester and President of Clayton Conservative Club.

ANCHOR LINE (HENDERSON BROTHERS), Ltd., Ship Owners, St. Vincent Place, Glasgow. Hours of Business: 9.30 a.m. to 5 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1852 by Messrs. Handyside and Henderson. Incorporated July, 1899. Present Directors: A. A. Booth (Chairman), Richard Henderson, Francis Henderson, A. C. F. Henderson, Thos. Royden, Sir Percy E. Bates, Bart. Secretary: Jas. Gardner, F.C.I.S. Branch Offices: London, 4, St. Mary Axe, E.C.; Liverpool, Royal Liver Buildings, Water Street; Manchester, 64, Cross Street.; Londonderry, 20, Foyle Street; Dundee, 52, Commercial Street; and at Gibraltar. One of the best-known of the largo Steamship Companies of the United Kingdom. Fleet consists of fourteen—aggregating 104,300 tons (including ships building), and comprising steamships of the most improved modern type for passenger and cargo traffic. The Company maintains a regular weekly service between Glasgow and New York. Telephone: No. 9809 City. Telegraphic and Cable Address: " Anchor, Glasgow."

ANDERSON (ALEXANDER) & SONS, Boilermakers, Carfin Boiler Works, By Motherwell, Scotland. Hours of Business: 9 a.m. to 5 p.m. Established in 1875 by Alexander Anderson (d.). Present Principals: Alexander Anderson and John Anderson. Specialities: Scotch Marine R.T. Boilers, Loco-type and Vertical Boilers. Connection: Homo and Colonial. Telephone: No. 30 Motherwell. Telegraphic Address: " Marine, Motherwell." Code: A B C (5th Edition). Bankers: Bank of Scotland (Motherwell).

ANDERSON, DAVID & JOHN, Ltd., Manufacturers of Coloured Cottons, &c., Atlantic Mills, Bridgeton, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1822 by David Anderson, who in 1839 assumed as partner his brother John. Succeeded by John Anderson (son of David Anderson). Managing Directors David Blyth Anderson, Alexander Harvie Anderson (sons of John Anderson), and William Andrew Readman. Premises: Mill and Warehouse and Offices in Glasgow. Branches: Warehouses—London, New York. Specialities: Zephyr Cloth, of which they are originators and inventors. First makers of Coloured Cottons for Shirtings. Patents: Various. Connection: World-wide. Telephone: No. 2882 Bridgeton. Telegraphic Address: " Walkinshaw, Glasgow." Bankers: Bank of Scotland (Glasgow and London), National Bank of Scotland (Glasgow and London).

ANDERSON & FERRIER, Bookbinders, 29, 31, 33, 35, and 37, St. Mary Street, Edinburgh. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1863 by Robert Anderson and Thomas Robertson under the name of Anderson & Robertson. Present Principals: Walter Gowanlock Anderson and Angus Ferrier. A large up-to-date Bindery fitted with all the most modern machinery driven by electric power. Bookbinders to the printing and manufacturing trades in all classes of cloth and leather work. Specialities: Sole wholesale agents for W. G. Anderson's Patent " Rivetubes " (Rivet and string-hole combined) for the up-to-date binding of pattern and sample books; and " Remol " Leather Food, a renovating emollient for leather bindings. Telephone: No. 1700 Edinburgh. Telegraphic Address: " Binding, Edinburgh."

ANDERSON (GEORGE) & CO. (1905), Ltd., Engineers, Carnousti e, Scotland. Hours of Business: 6 a.m. to 5.45 p.m.; Office, 9 a.m. to 5.45 p.m. Establi8hed in 1885 by George Anderson of Arbroath. Incorporated as a Limited Company in 1902 as George Anderson & Co., Ltd., reregistered in 1905. Directors: A. G. Grice (Chairman), W. E. Debrunner and T. Aubertin (Joint Managing), and J. Williams, R. C. Mathewson, T. Dempster. Premises: Cover fifteen acres at Carnoustie, equipped with modern appliances throughout. Staff: 400. Branches: London, 29 & 31, Broadway, Westminster; New Jersey, 420, Ogden Street, Newark; Montreal, 86, Notre Dame Street West. Specialities: Stone Working Machinery, Diamond Saws in particular. Claim to lead in this industry; also Cranes of all types and sizes, Gas Engines and Suction. Plants. Patents: Numerous. Connecttion: United Kingdom, Foreign, Colonial. Telephones: No. 14 Carnoustie; No. 4101 Victoria. Telegraphic Addresses: " Diamond, Carnoustie "; " Diamantule, Vic, London "; " Diamander, Newark," and " Diamcan, Montreal."

ANDERSON, JAMES T., & SONS, Ltd., Horticultural Sundriesmen, Waterproofars and Sack and Bag Manufacturers, 135, 137, 155, Commercial Street, London, E. Hours of Business: 8 a.m. to 6 p.m. Established 55 years ago by James T. Anderson. Incorporated as a Limited Company in 1899. Directors: Jas. T. Anderson (Managing Director), Donald Anderson, E. Caird Anderson, G. H. Wheeler. Was originally established in Lime Street and Sherborne Lane, City. The business of M. Ledger & Son, of Leadenhall Street, was taken over in 1886, and that of Marendaz & Fisher, of James Street, Covent Garden, Russian Mat Importers, in 1898. Have had the honour of supplying the late King, Queen Victoria, and other members of the Royal Family. Specialities: Are Waterproofers, Sack and Bag Manufacturers, Importers of Russian Mats. Also Horticultural Sundriesmen. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (War Office), also the London County Council, &e. Telephone: London Wall 3240. Telegraphic Address: " Jatea, Norton, London." Mr. Jas. T. Anderson is on the Livery of the Gardeners Company.

ANDERSON, J. G., & CO., Silk Merchants, 8 and 9, Friday Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Saturdays, close at 1 p.m. Established in 1900 by John G. Anderson, the present principal. Staff Fourteen, total, four travellers. Agencies: Melbourne, Sydney, Casa Blanca. Specialities: Taffetas, Satins c2 and Silk Shirtings. Connection: London and Shipping trade only. Telephone: No. 13783 Central, London. Telegraphic Address: " Uneasily, London." Code: A B C (5th Edition). Mr. Anderson has been Vice-President of the Victorian Soft Goods Association and a member of the Committee of Silk Culture Association.

ANDERSON (JOHN) & SONS, Fish Curers, Dealers in Shetland Produce and Live Stock, Hillswick, Shetland. Hours of Business: 7 a.m. to 8 p.m. Established in 1848 by Gideon Anderson and John Anderson (brothers). Continued by John Anderson from 1860 (retired). Joined in 1890 by Thomas Anderson and Gilbert Anderson (sons), the present principals. Business was originally started and carried on by the Dutch 200 or 300 years ago, as a Fish-curing station in summer only. Has been used for Fish-curing ever since. Premises: Cover large area with farm. Staff: Twenty to seventy. Branch: 011aberry, Shetland. Specialities: Salt Fish, Herrings, Shetland Ponies, Cattle, Sheep, Wool and Hosiery made from native wool. Connection: United Kingdom,. Foreign, Colonial. Telegraphic Address: " Anderson, Hillswick." Bankers: National. Bank of Scotland, Ltd. (Edinburgh); Commercial Bank of Scotland, Ltd. (Lerwick).

ANDERSON (RICHARD) & CO., Lightning Conductor Manufacturers, 63, Leadenhall Street, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1852 by Solomon Sanderson; succeeded by Richard Anderson, F. C. S. , F. G. S. , C. E. Premises: Works at Katherine Road, East Ham, E. Specialities: Are manufacturers and erectors of every description of Lightning Conductors; also Church Spire Restorers, Chimney Shaft Builders and Repairers. Connection: United Kingdom, Foreign, Colonial.

ANDERSON & THOMSON, Wholesale Woollen Merchants, Warehousemen and, Wholesale Clothing Manufacturers, Aberdeen, 103, Union Street, 24, The Green. Goods Entrance and Factory Entrance: East Green. Hours of Business: 8.30 a.m. tD 5.30 p.m..; Saturdays, 8.30 a.m. to 1 p.m. Established in 1773 as James Duguid & Co., Warehousemen, &c.; James Duguid continued principal to 1855. •Partnership Successions: (1) George Anderson & James Thomson purchased business; title became Anderson & Thomson; (2) James Thomson, and Robert Whyte Mackay, nephew of George Anderson (d.); James Thomson retired 1873; (3) Robert Whyte Mackay; later adopted Charles Smith as partner; partnership dissolved 1883; (4) Robert Whyte Mackay, alone; (5) Robert Whyte Mackay, Robert Whyte Mackay, jun. (son), Peter Laird (late principal assistant), Robert Whyte Mackay (elder) (d. 1901). Present Principals: Robert Whyte Mackay (jun.) and Peter Laird. One of the oldest houses in the trade. In 1905 the firm purchased the business of George Shaw, Wholesale Clothing Manufacturer, and have since greatly improved and increased the equipment. This factory is run in connecticn with their Warehouse busines3. London Office: 59, Gresham Street, E.C. Staff: About 200. Specialities: Scotch Tweeds, Serges, Overcoatings, &c.; Tailors' Trimmings, Ready-made Clothing and Fancy Goods for Men's Wear generally. Connection: United Kingdom. Telephone: No. 2902 Aberdeen. Telegraphic Address: " Woollens, Aberdeen." Bankers: North of Scotland and Town and County Bank, Ltd.; Union Bank of Scotland, Ltd. (Aberdeen); Clydesdale Bank, Ltd. (Aberdeen).

ANDERSTON FOUNDRY CO., Ltd., Engineers and Ironfounders, Glasgow, and Port Clarence, Middlesbrough. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1785 by Henry Houldsworth. Incorporated as a Limited Company in 1884. Directors: Edward Dawson, Middlesbrough (Chairman and Managing Director), Alex. T. Harvey, Middlesbrough, and John Faill, Glasgow. Premises: The Glasgow Works occupy about two acres, employing between 400 and 500 men; the Middlesbrough works (opened in 1876) occupy over twenty-one acres, with a staff of about 1,200. Business: The Manufacture of Textile Machinery, Wire Weaving Machinery, Gas Engines, Cast-iron Railway Chairs, and General Iron-foundry at Glasgow; Railway Permanent Way Material, including Castiron Chairs and Sleepers, Steel Sleepers, Switches and Crossings, and Fishbolts and Nuts, at Port Clarence. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 2259 and 2260 Argyle (Glasgow); No. 45 Middlesbrough. Telegraphic Addresses: " Afco, Glasgow"; " Afco, Port Clarence." Code: A B C (5th Edition).

ANDERTON, GEO., & SON, Ltd., Worsted Spinners, Victoria Mills, Cleckheaton. Hours of Business: Usual. Established in 1819. Incorporated as a Limited Company. One of the oldest firms in the trade. Specialities: Worsted Yarns of all qualities for Carpets, Hosiery, Worsted Coatings, and Dress Goods. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 11 Cleckheaton. Telegraphic Address: " Andertons, Cleckheaton." Code: Western Union, A B C (5th Edition).

ANDERTON'S HOTEL (F. H. CLEmow), Fleet Street, London, E.C. Established over 160 years ago; originally the " Harp " Tavern. Dr. Samuel Johnson, in 1776, lived in a house which is now part of the hotel. " Anderton's " is one of the bestknown City Hote's. Connection: Widespread; visitors from all parts. Telephone: No. 4509 Holborn. Telegraphic Address: " Clemow, London."

ANDRE & CO., Hatter3, 163, Piccadilly. Hours of Business: 8.30 a.m. to 7 p.m. Established 1750 by John Andre, first cousin to Major John Andre, AdjutantGeneral to the English forces opposed to General Washington during the American War of Independence. Inventions and Specialities: The double Terai for India: Polo Caps on pith bodie3. Connection: World-wide.

ANDREW, C. W., Granite Merchant and Quarry Owner, Victoria Villa, Penryn, Cornwall. Hours of Business: Usual. Established in 1875 by C. W. Andrew, the present principal. The Quarries worked are the best Silver Grey Granite, and are inexhaustive, the Dressing of the Granite is carried on at Penryn. Specialities: Carved and Sculptured Celtic, Runic and Cornish Crosses. Connection: Granite work sent all over England, Ireland and Wales, India and Jamaica. Telegraphic Address: " C. W. Andrew, Penryn." Bankers: Capital and Counties Bank, Ltd.

ANDREW, JNO. HY., & CO., Ltd., Steel Manufacturers, Toledo Steel Works, Sheffield. Hours of Business: Usual. Established in 1856 by John Henry Andrew (d.). Continued by Jos. Arnold Andrew (d.) and Hy. Herbert Andrew (d.) (sons). Incorporated as a Limited Company in 1898. Directors: Lord Charles Beresford (Chairman), John Lowson Potts (Managing Director), Jno. Hy. Cocksedge, Hy. A. Potts. Premises: Present Works were erected forty years ago, having an output of 100 tons a week, They have now an output of 100 tons a day. Very extensive Works covering eighteen and three-quarter acres. Branches: New York, Montreal, Johannesburg, Paris, &c. Agencies: Throughout the world. Specialities: High-speed Tool Steel, Mining Steel, And Mining Tools, Shear, Blister and Spring Steel, Steel for Rifles, Swords, Shot and Shell; Motor, Carriage, and Cart Springs. Awards: Medals, Paris, 1878; Edinburgh, 1886; Adelaide, 1887; Melbourne, 1889; Kimberley, 1892 • Brussels, 1897; Paris, 1900. Trade-mark: " Toledo " (registered). Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 175 and 2010 (Central), Sheffield. Telegraphic and Cable Address: " Andrew, Sheffield." Bankers: Williams Deacon's Bank, Ltd.

ANDREWS (ISAAC) & SONS, Flour Millers, Belfast Mills, Belfast. Hours of Business: Usual. Established about 1700, Premises Tho Mills occupy a site of about four acres. Telephone: No. 2061 (four wires) Belfast. Telegraphic Address: " Isaac, Belfast." Bankers: Northern Banking Co., Ltd.

ANDREWS, S., & SON, Colliery Proprietors, Builders, Carriage Builders, and. Carriage Proprietors, Provision Merchants, Fruiterers, Confectioners, &c. Head Office: Imperial Buildings, St. Mary Street, Cardiff. Hours of Business: Office, 9 a.m. to 6 p.m. Established in 1856 by Solomon Andrews, as S. Andrews. Present Principal: F. E. Ahdrews. Connection: United Kingdom. Telephones: Cardiff 2982 (two lines). Telegraphic Address: " Omnibus, Cardiff." Bankers: London and Provincial Bank, Ltd., National Provincial Bank of England, Ltd. (Bute Docks, Cardiff).

ANDREWS (THOMAS) & CO., LIMITED, Iron and Steel Manufacturers. Registered Offices: Attercliffe Road, Sheffield. London Offwe: 90, Cannon Street, E.C. Glasgow Office: 128, Hope Street.; and at Sydney. Warehouse and Steel Works: Attercliffe Road, Sheffield. Managing Directors: C. R. Andrews and Thomas Trott. Specialities: Bright Steel Bars, High - speed Tool Steel, High - class Crucible Cast Steel, Motor Car Steel, Blue Reeled Bessemer Steel, High-speed Files and Drills, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3718 Sheffield. Telegraphic Address: " Shafting, Sheffield."

ANGEL (H. REEVE) & CO., Paper and Pulp Makers' Agents, 15, Now Bridge Street, London, E.C. ' • and at Glasgow and Manchester. Hours of Business: Usual. Connection: United Kingdom, Foreign, and Colonial. Telephone: No. 7414 City. Telegraphic Address; " Papermen1 Fleet London." Cable Address: " Papermen, London." Codes: A B C (5th Edition) and Western Union.

ANGELL, W. H., & CO., Importers and Exporters, 174, Wool Exchange Buildings, Basinghall Street, London, E.C., and 16, Brazennose Street, Manchester. Hours of Business: 9 a.m. to 6 p.m. Estab lished in 1912 by W. H. Angell, the present principal. Premises: Occupy three offices. Staff: Eight. Business: Im porters of Japanese Goods. Exporters to Japan, Australia and China. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 2076 City, London. Tele graphic Address: " Angellario, London." Codes: A B C (5th Edition ), Lieber's and Private.

ANGLO-AMERICAN OIL CO., Ltd., Im: porters of and Dealers in Petroleum Oils. Head Office: 36-38, Queen Anne's Gate, Westminster, S.W. Hours of Business: 9 a.m. to 5.30 p.m. Incorporated April 27th, 1887. The Company was one of the first to make extensive us© of the system of conveying petroleum oil by sea in specially constructed tank steamers, of which it has a numerous fleet. Premises: In addition to the Head Office at 36-38, Queen Anne's Gate, Westminster, S.W., there are branches and depots in every consider able town in the kingdom also large storage installations at Purfleet, Birken head, Hull, Sunderland, Newcastle-on Tyne, Avonmouth, Plymouth, Belfast and Dublin. Specialities: American Petroleum Burning Oils; also Lubricating Oils, Paraffin Wax, and Motor Spirit for motor cars. Connection: United Kingdom. Tele phone: No. 530 Gerrard (ten lines). Tele graphic Address " Adoption, London."

ANGLO-ARGENTINE IRON CO., Ltd., General Export Merchants, Hawarden Bridge Works, Shotton, Chester. Hours of Business: 9 a.m. to 5.30 p.m.; Satur days, close at 12 noon. Incorporated as a Limited Company in 1902 as F. H. Lenders & Co. (Argentine Agency), Ltd. Re-registered in 1907. Directors: Henry Summers (Chairman), A. J. Carroll and J. B. Sharples (Managing Directors), and Henry Buckley. Branches: Liverpool, 14, Chapel Street; Buenos Aires, Bahia Blanca, Rosario and Monte Video. Speci alities: Iron and Timber. Connection: Argentine, Uruguay and Paraguay. Telephones: No. 535 Chester ' • No. 6716. Central, Liverpool. Telegraphic and Cable Address: " Windmill, Connahs Quay "; " Spangler, Livorpool "; " Windmill, Buenos Aires." Codes: A B C (4th and 5th Editions), Lieber's, A 1, Bontloy's and Western Union. Bankers: Manchester and Liverpool District Banking Co., Ltd. (Chester).

ANGLO-ASIATIC CO., Ltd. (THE), General Merchants, 41, Eastcheap, London, E.C. Hours of Business: 10 a.m. to 5 p.m. Incorporated as a Limited Company in 1907. Directors: U. Ginzberg and C. Strong. Secretary: A. H. Dellschaft. Branches: Calcutta and Colombo. Agencies: Hankow and Batavia. Speciality: Tea. Connection: Foreign and Colonial. Telephone: No. 1980 Avenuo, London. Telegraphic Address: " Compassing, London." Codes: Bentley's, and A B C (5th Edition). Bankers: London County and Westminster Bank, Ltd. (Mincing Lane).

ANGLO-AUSTRIAN BANK, 31, 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 1863. London Manager: P. J. Vogel. Branches throughout Austria and Hungary. Connection: United Kingdom, Foreign, Colonial. Telephones Nos. 6810-3 London Wall. Telegraphic Address: " Conjunctus, London." Clearing Bankers: Glyn, Mills, Currie & Co.; London County and Westminster Bank, Ltd. (Lombard Street Office); Capital and Counties Bank, Ltd.

ANGLO BOSPHORUS OIL CO., Ltd. (THE), Oil Manufacturers, Victoria Oil Works, St. Philips, Bristol. Hours of Business: 9 a.m. to 6 p.m. Established in 1888 by W. J. Robinson. Incorporated as a Limited Company in 1896. Premises: Refinery and Offices cover eight plots, extending from Victoria Road to Stanhope Street. Specialities: Motor Oils, Gas Engine Oils. Motor Greases. Are Experts in Lubrication. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 915 Bristol. Telegraphic Addresses: " Bosphorus" and " Lubricants," Bristol. Bankers: London and Provincial Bank, Ltd.

ANGLO-CONTINENTAL (Late OHLENDORFF'S) GUANO WORKS, London Agency, 15, Leadenhall Street, London, E.C. Established in 1883; successors to Ohlen- dorff & Co., of London, Hamburg, Antwerp, and Emmerich-on-Rhine. Company is registered in Germany, with Agencies in London, Hamburg, Antwerp, and Emmerich. The London factory covers 81 acres, and gives employment to between 300 and 400 men, The Conti nontal factories aro of similar extent. Specialities: Ohlendorff's Dissolved (Soluble) Peruvian Guano. Also Raw Peruvian Guano (as imported), and all Fertilisers required for home use and exportation. Awards: Over fifty Gold and Silver Medals at International Exhibitions, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 157 Avenue; No. 2807 Central. Telegraphic Address: " Ohlendorff, London."

ANGLO-CONTINENTAL PRODUCE CO., Ltd., 36, Tooley Street, London, S.E. Hours of Business: 8 a.m. to 6 p.m. Branches: Russia, Australia, Holland, New Zealand, and U.S.A. The Company are well-known importers of Butter, Bacon, and Eggs. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 54 Hop; No. 11989 Central. Telegraphic and Cable Address: " Occur, London."

ANGLO-FRENCH NICKEL CO., Ltd. (THE), Nickel and Cobalt Refiners, Hafod Isha Works, Swansea. London Office: Vickers House, Broadway, Westminster, S.W. Hours of Business: 9.30 a.m. to 5 p.m. Established about sixty years ago by the late Lord Swansea (H. Hussey Vivian, M.P.). Incorporated as a Limited Company as The Anglo-French Nickel Co., Ltd. Re-registered in 1899. Directors: Albert Vickers (Chairman), Captain T. J. Tresiddor, C.M.G., Sir John St. George, Bart., John A. Clark, M. Maurice Carrier and A. F. Eden. Premises: Very extensive covering about eight acres. Improved and modernized during the past few years. Staff: About 300. Specialities: Production of Nickel in Rondelles, Cubes and Grain, and also metallic Cobalt and Cobalt Oxides, &c. Award: SilVer Medal, St. Louis Exhibition. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 97 Central, Swansea. Telegraphic Address: " Cobalt, Swansea." Codes: A B C (4th Editiori) and Bedford McNeil. Bankers: Capital and Counties Bank, Ltd. (Swansea).

ANGLO-SAXON PETROLEUM COMPANY, Ltd. (THE), Petroleum Shipowners, 21, Bury Street, St. Mary Axe, London, E.C. Hours of Business: Usual. Incorporated as a Limited Company. Directors: Sir Marcus Samuel, Bart. (Chairman), H. W. A. Deterding, Dr. A. J. Cohen Stuart, R. Waley Cohen (Managing Directors), Jr. H. Loudon, S. Samuel. Business: Petroleum Shipowners. Connection; United Kingdom, Foreign, Colonial. Telephone: No. 4930 City, London. Telegraphic and Cable Address " Angsaxpet, London," Codes: A B C (5th Edition); Scott's (10th Edition, 1906); Watkins (1904); A 1; Western Union; Bentley.

ANGLO-SOUTH AMERICAN BANK, Ltd. (THE), Old Broad Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Incorporated as the Bank of Tarapaca and London, Ltd., 1888. In 1900 the AngloArgentine Bank, Ltd., was absorbed, and the name was then changed to the Bank of Tarapaca and Argentina, Ltd. In January, 1907, the present style was adopted. In 1913 absorbed the London Bank of Mexico and South America, Ltd. Branches and Agencies throughout America and Europe. Business: All Banking transactions. Connection: United Kingdom, Foreign. Telephones: Nos. 3397 and 3398 London Wall. Telegraphic Address: " Eustylos, London." Bankers: Bank of England; Barclay & Co., Ltd.; London County and Westminster Bank, Ltd.; Capital and Counties Bank, Ltd.

ANGUS (GEORGE) & CO., LIMITED, Leather and India-rubber Manufacturers, &c., St. John's Works, Grainger Street West, Newcastle-on-Tyne; and Branches. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1790 by William Angus. Incorporated as a Limited Company in 1888. Specialities: Leather, India-rubber, and Asbestos Goods for Mechanical, Engineering, and Colliery Purposes, &c. Connection: World-wide. Telephones: No. 956 (National), No. 72 (P.O.) Newcastleon-Tyne. Telegraphic Address: " Angus, Newcastle-on-Tyne." Bankers: Lloyds Bank Limited (Lambton's Branch).

ANGUS (WILLIAM) & CO., Ltd., Wholesale Furniture Manufacturers, 44 to 52, Paul Street, Finsbury, London, E.C. Hours of Business: Usual. Established in 1880 by William Angus. Incorporated as a Limited Company in. 1898. Directors: William Angus (Chairman), E. P. Bainbridge, Charles J. Nichols, H. T. Wontworth. Secretary: A. Norman Mott. Premises: Very extensive, well equipped with modern appliances. Staff: 300 to 350. Branch: Angus Mills, Menstrie, N.B. Specialities: Roll Top Desks, Chairs, Filing Cabinets, Gunn Sectional Bookcases, " Mollis " Upholstery, &c. Contractors to H.M. Government (Office of Works). Telephones: No. 1153, London Wall; No. 4874 Central, London. Telegraphic Address: " Lignum, London." Code: A B C. Bankers: Capital and Counties sank, Ltd.

ANNISON, R. H., Master Lighterman, Barge Owner, &c., 16, Water Lane, Great Tower Street, London, E.C. Established in 1868 by J. R. Annison; present owner from 1880. Specialities: Iron, Steel, Oil. The first to convey Petroleum, then known as Rock Oil, from vessels to the first Petroleum Depot at Bow. Connection: United Kingdom, Foreign and Colonial. Member of the London Chamber of Commerce. Telegraphic Address: " Scalloped, Bilgate, London." Codes: A B C (5th Edition) and Lieber's Standard.— Also see SIDE GROOVE STEEL PILING SUPPLY CO., Ltd., and SOUTHGATE PILE DRIVER CO.

ANSAR, HARFORD & CO., Ltd., 182, Gray's Inn Road London, W.C. Speciality: Dr. De Jongh's Light Brown Cod Liver Oil, for which the firm are sole agents.

ANSELL, JONES & CO., Iron and Brassfounders, Ships' Pulley and Cargo Block Manufacturers, Naval Works, Kensington Street, Birmingham, and 5, New Street, Bishopgate, London, E.C. Hours of Business: 9. a.m. to 8 p.m. Established about 1850. Present Principal: William Ansell. Specialities: Cargo and Derrick Blocks, Antifriction Bushes and Sheaves. Patent: For Malleable Steel Safety Blocks. Award: Gold Medal, Paris Exhibition, 1900. Connection,: United Kingdom, Foreign, Colonial. Telephone: No. 77 Northern, Birmingham. Telegraphic Address: " Sheaves, Birmingham." Bankers: London City and Midland Bank, Ltd. Mr. Ansell was a member of the late Birmingham School Board, and one of the founders and Hon. Secretary of the Warwickshire County Cricket Club for twenty-one years.

ANY-TONE, Ltd., Photographic Paper, &c., Manufacturers, Staveley, Westmorland. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 12.30 p.m. Incorporated as a, Limited Company in 1911. Directors: John J. Lucas and Richard P. Gregson, F.R.P.S. (Managing Director). Formed for the purpose of commercially manufacturing processes invented by R. P. Gregson, F.R.P.S. Telegraphic Address: " Anytone, Ltd., Staveley-Westmorland." Bankers: Manchester and Liverpool District Banking Co., Ltd. (Blackburn).

APOLLINARIS CO., Ltd. (THE), Natural Mineral Water Importers, 4, Stratford Place, Oxford Street, London, W. Hours of B248inf819: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1873, and Incorporated as a Limited Company in the same year. Present Directors: The Earl of Bessborough, C.V.O., C.B. (Chairman), Julius C. Prince (Vice-Chairman and Managing Director), Alfred R. Holland, the Hon. Cyril Ponsonby, Wm. E. Lawson Johnston, Arthur M. Samuel, Francis J. Schilling. Premises: Offices in Strat-ford Place, Oxford Street; warehouse at St. Katharine's Docks. Stag: (Clerical) about one hundred; (warehouse) from sixty to eighty. Specialities: Apollinaris Table Water; Johannis Table Water, and " Apenta." Royal Warrants: Special Appointments to H.M. King George V. and H.M. Queen Alexandra. Also hold the Royal Warrants of their late Majesties Queen Victoria and King Edward. Connection: World-wide. Telephones: No. 5098 Paddington (2 lines); No. 2489 Mayfair. Telegraphic Address: " Apolinaris, London.'

APPERLY, CURTIS & CO., Ltd., Woollen Cloth Manufacturers, Dudbridge Mills, Stroud, Glos. Hours of Business: 6.30 a.m. to 6 p.m. Established: The Apperly family has been engaged in the West of England Cloth industry for over 300 years. The present business was founded in 1794 by John Apperly (grandfather of the present Chairman). Succeeded in 1837 by James Apperly and David Apperly (sons), uncle and father of the present Chairman. Continued as Alfred Apperly & Co., in 1872. Incorporated as a Limited Company in 1895. Directors: Sir Alfred Apperly, J.P. (Chairman), Charles A. Apperly, J.P. (Managing Director), Arthur L. Apperly and George Potts. One of the oldest firms in the trade. His late Majesty King Edward commanded some of the " Hydea " Cloth should be sent for his own wear. In 1904 H.M. The Queen, when Princess of Wales, patronized " Hydea " Cloth, and since her accession in 1911, ordered more. Premises: Cover About five acres. Large additions made in 1910 to the Weaving Shed, opened by the Countess Bathurst. New electrical power station was opened in 1911 by Her Grace The Duchess of Beaufort. Machinery is now entirely electrically driven. Specialities: The celebrated " Hydea " Cloth,-English Cloth of English Wool; also Woollens and Worsted Coatings, Superfine Cloths and Doeskins, Venetians, Waterproof Covert Coatings, Meltons and Beavers, Vicunas, Cheviots, Serges, Fancy Suitings, Woollen and Worsted Trouserings, Tweeds, Tennis and Cricket Cloths, Hygienic and Tropical Clothe, arc. Patents: Connected with Carding Machine, 1862, Granted to Charles A. Apperly for Carding Machinery, 1895. Awards: Obtained Highest Award and Gold Modal for the finest cloth in the world at the First Great International Exhibition, London, 1851. From 1851 to 1911, 26 Gold Medals mid Highest Awards. Connection: United Kingdom, Colonial and Foreign. Telephone: No. 104 Stroud. Telegraphic Address: " Apercurtis, Cainscross." Sir Alfred Apperly has been a member of the County Council, member of the County Educational Authorities, Chairman of the Stroud Metal Co., Ltd., and Joint Proprietor of the Wood Worker's Co., Chalford, a Justice of the Peace for the County of Gloucester. Mr. C. A. Apperly is Joint Proprietor of the Wood Worker's Co., Chalford, Managing Director of the Stroud Metal Co., Ltd., a justice of the Peace for the County of Gloucester, and was Captain in the Volunteer Engineering CO. Clubs: (Sir Alfred Apperly) National Liberal and County (Gloucester).

APPLEBY, HERBERT, Manufacturing Chemist and Drysalter, 2, John Dalton Street, Manchester. Hours of Business: Usual. Established in 1881 by Herbert Appleby, F.C.S., the present principal. Specialities: Drugs and Chemicals for Calico Printers, Dyers, Finishers, &c. Connection: Northern Counties chiefly. Telegraphic Address: " Volumetric, Manchester." Bankers: Union Bank of Manchester, Ltd.

APPLEBY (JOSH) & SONS, Ltd., Flour Millers, Blackburn, Bootle, Burnley, Clayton-le-Moors, and Liverpool. Registered Office: Daisyfield, Blackburn. Hours of Business: Office, 8 a.m. to 7 p.m.; Mills working day and night. Established in the seventeenth century by the late Joseph Appleby. Incorporated as a Private Limited Company in 1900. Stag: About 1,000. Branches: Seven. Speciality: Highest quality of Household and Bakers' Flours. Connection: United Kingdom, Foreign, Colonial.

APPLETON & CO., D., Publishers, 25, Bedford Street, Covent Garden, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in London in 1835 by W. H. Appleton as a branch of the American House which was established in the United States in 1825. Present Manager: Walter Blaber. Publishers of Fiction, Educational, Medical, and Scientific Works. Connection: United States and Foreign. Telephone: No, 6283 Gerrard. Telegraphio Address: " Hilandero, London.". Code: Western Union. Bankers: London County and Westminster Bank, Ltd.

APPLEYARDS, LIMITED, Millers and Corn Merchants, Ickles and Masbro' Mills, Rotherham, Yorks. Hours of Business: 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established about 1855 by Geofge Appleyard. Incorporated as a Limited Company in 1902. Directors: George Henry Apployard (Managing Director), Arthur Appleyard. Claim to be the oldest firm of Millers in Rotherham. Specialities: Wholemeal Flour and Wholemeal Bread. Connection: United Kingdom. Telephone: No. 36 Rotherham. Telegraphic Address: " Artox, Rotherham." Bankers: Williams Deacon's Bank, Ltd. (High Street).

ARBER, RUTTER, WAGHORN & BROWN, Auctioneers, House Agents, and Valuers, 1, Mount Street, Berkeley Square, London, W. Established in 1851. Business: Letting and Selling in connection with Mayfair Property; General Estate Agency Worlc, &c. Telephone: No. 1747 Gerrard. Telegraphic Address: " Arbersold, London."

ARBUTHNOT, LATHAM & CO., Bankers and Merchants, 33, Great St. Helens, London, E.C. Hours of Business: Usual. Established in 1833. Present Principals: Charles George Arbuthnot, Hugh Lyttelton Arbuthnot, Herbert Robinson Arbuthnot, William Reierson Arbuthnot, and Ashley Herbert Arbuthnot. Business: Bankers and Merchants. Connection: World-wide. Telephones: Nos. 4680 and 5624 Avenue, London. Telegraphic Address: " Arbuthnot, London." Bankers: Bank of England.

ARCHDALE (JAMES) & CO., Ltd., High-class Machine Tool Makers, Manchester Works, Ledsam Street, Birmingham. Hours of Business: Office, 9 a.m. to 6 p.m.; Works, 6 a.m. to 5 p.m. Established in 1868 by James Archdale. Incorporated as a Limited Company in 1902. Directors: James Archdale (Chairman), W. F. Clark and F. Archdale (Managing Directors). Stag: 600. Specialities Manufacture of Highclass Machine Tools for Locomotive, Electrical and General Engineers, Highspeed Drilling Machines, Radial and Vertical Lathes, Capstan Lathes, Milling Machines. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office); also to Foreign Governments; to the principal British railway CompaniO3, and to many loading Engineering Firms. Telephone: No. 3558 (National) Birmingham. Telegraphic Address: " Archdale, Birmingham." Codes: A B C, A 1, Engineering, Lieber's.

ARCHIBALD RAMSDEN, Ltd., Pianoforte Makers.— See RAMSDEN (ARCHIBALD), Ltd.

ARCULUS (ALFRED) & CO:, Flint Glass Manufacturers, 295, Broad Street, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Established fifty or sixty years ago by John Hinckley. Partnership Successions: (1) R. W. Winfield & Co.; (2) Alfred Arculus. Present Principal: Joseph Warry. Staff: About seventy. Specialities: Glass for Lighting Purposes, Glass for Silversmiths, &c. Connection: United Kingdom. Telephone: No. 410 (Midland) Birmingham. Telegraphic Address: " Arculus, Birmingham." Bankers: Metropolitan Bank (of England and Wales), Ltd.

ARDEER FOUNDRY CO. (THE), Ironfounders and Engineers, Ardeer Foundry, Stevenston, Ayrshire. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about sixty years ago. Present Principal: Alexander McGregor, J.P. Premises: Very extensive, covering eleven acres, fitted with modern appliances. Stall: About 300. Specialities: Ingot Moulds of large capacity, Castings of every description to patterns or tracings. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 22 (National), Ardrossan. Telegraphic Address: " Ingot, Stevenston." Bankers: Royal Bank of Scotland (Saltcoats).

ARDLEY, A., & SON, Contractors and Office Fitters, 10 and 11, Wormwood Street, and 15, Great St. Helen's, London, E.C. Established 1711, in the reign of Queen Anne, carrying on business ever since under nine Sovereigns, and is the oldest house of its kind. Present Principal: Edward Ardley, son of the late A. Ardloy, who died in 1868. Premises: Offices at 15, Great St. Helen's; Furniture Warehouses in Wormwood Street. Specialities: As complete Office Furnishers the firm undertake a very wide range of work, which comprises decorating, besides the making and supplying of Desks, Tables, Chairs, Bookcases, Safes, Carpets, Linoleums, &c. Connection: Chiefly in London, amongst important City houses. Are contractors to H.M. Government and to several of the City Companies. Telephone: No. 1630 London Wall. Mr. Edward Ardley is a member of the Conrt of Common Council (representing the ward of Bishopsgate), and serves on thd Port Sanitary and other Corporation Committees.

ARGYLLS, Ltd., Motor Car Manufacturers, Alexandria, Scotland. Hours of Business: 9 a.m. to 6 p.m. Established in 1900 as Hozier Engineering Co., Ltd. Later carried on as Argyll Motors, Ltd. Incorporated as a Limited Company. Directors: Thomas Donee (Chairman), James Broadfoot, John Ferguson, John Anderson and J. S. Matthew (Managing Director). Secretary: John Philp. Premises: Works cover an area of fifteen acres. Staff: Clerical, &c., 150; workmen, 1500. Branches: London, 6, Gt. Marlborough Street, W.; Glasgow, Mitchell Street; Edinburgh, Shandwick Place, Dundee, Ward Road; Cardiff, Charles Street; Hull, Jameson Street; Liverpool, Renshaw Street; Leicester, Hotel Street; Manchester, Deansgate; Newcastle, Orchard Street; Leeds, Albion Street. Specialities: High - class Automobiles for Private or Industrial Purposes. Patents t Numerous. Latest invention, the Argyll patent Single Sleeve Valve Engine. Awards: Many Medals and other distinctions. Royal Warrant: Special appointment to H.M. The King of Spain. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 273 and 274 Hillhead, Glasgow. Telegraphic Address: " Argylls, Alexandria." Code: A B C (5th Edition). Bankers: London Joint Stock Bank, Ltd., and Clydesdale Bank Ltd.

ARMES, W., & SON, LIMITED, Mat and Matting Manufacturers, Chilton Mills, Sudbury, Suffolk. London Warehouse: 28, Paternoster Square, E.C. Hours of Business: 6 a.m. to 6 p.m.; Saturdays, 6 a.m. to 12.30 p.m. Established about seventy years ago by William Armes. Incorporated as a Limited Company. Directors: William Morriss Armes, Raymond Linay Armes, Charles Robinson Crawford. Stall: About 200. Specialities: Manufacturers of Artistic Mattings in Coir Yarn, and String. Also Inlaid Door Mats. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 5 Sudbury; No. 977 Holborn. Telegraphic Address: " Armes, Sudbury—Suffolk." Bankers: Barclay & Co., Ltd. (Sudbury).

ARMITAGE BROTHERS, Woollen and Worsted Manufacturers, Burdett Mills, Milnsbridge, near Huddersfield. Hours of Business: Office, 9 a.m. to 5 p.m. Estribliqi,ediri 1820 by Joseph Armitage, J.P., D.L. Continued by founder and his sons and grandsons. Present Principals: Charles Ingram Armitage, - J.P., and Alfred Armitage, J.P. (grandsons of founder). In 1902 acquired the business of Alfred Armitage & Co., Fancy Worsted Manufacturers, of Reins Mill, near Huddersfield. Business carried on at Burdett Mills, Milnsbridge. Staff: Workpeople and office, about 400, male and female. Specialities: Noted for fine. Woollen Cloths, and Worsted Cloths, Serges, Vicunas, Fancy Worsteds, Tweeds, and Cheviots. Awards: Gold Medals, Melbourne and Brussels Exhibitions, 1888. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 142 Milnsbridge. Telegraphic Address: " Armitage, Huddersfield." Bankers: London City and Midland Bank, Ltd. Numerous public offices are held by members of the firm.

ARMITAGE (SIR ELKANAH) & SONS, Ltd., Cotton Spinners and Manufacturers, 48, Mosley Street, Manchester. London Office: 8, Milk Street Buildings, E.C. Works: Pendleton and Patricroft, near Manchester. Hours of Business: Usual. Established about 1818 by Elkanah Armitage, afterward Sir Elkanah Armitage. Incorporated as a Limited Company in 1881. Re-registered in 1890. Directors: Alfred K. Armitage (Chairman and Managing Director), J. Arthur Hutton (Vice-Chairman), George H. Bell, William H. Fawsitt and Lennox Lee. Business: Cotton Spinners and Manufacturers. Telephones: No. 7062 Central, Manchester (three lines); No. 8004 Bank, London. Telegraphic Addresses: "Elkanah, Manchester " " Elkanah, Cent, London." Code: A B C (5th Edition). Bankers: Manchester and County Bank, Ltd.

ARMITAGE & RIGBY, Ltd., Cotton Spinners and Manufacturers. Head Office: 95, Portland Street, Manchester. Hours of Business: 9 a.m. to 5 p.m. Established in 1836 by the late W. Armitage (senior) and W. Ward as Armitage & Ward, succeeded by Armitage & Rigbys in 1856, as a private partnership. Incorporated as a Private Limited Company in 1887, title as above. Premises: Rodney Mills, Warrington, and Cockhedge Mills, Warrington.. Both equipped with all the latest labour-saving appliances. Stag: 2,000. Agencies in London, Glasgow, &c. Connection,: United Kingdom, Foreign, Colonial. Telephones: Nos. 1029, 1030, 1031 Manchester. Telegraphic Address: " Regatta, Manchester." Bankers: Lancashire and Yorkshire Bank, Ltd. ARMITAGE, SAML. F., & SONS, Coloured Cotton Goods Manufacturers, 1, Faulkner Street, Manchester. London Agents: Home Trade, W. S. Whitaker, 52A, Bow Lane, E.C.; Shipping and Maldng-up, A. Stephen & Co., 62, Aldermanbury, E.C. Present Principals: L. L. Armitage, T. C. Armitage. Premises: Moorfield Mills, Farn worth; Bankfield Mills, Kearsley; both on an extensive scale. Specialities: Fancy Cotton Shirtings and Dress Goods, Sateens, Drills, &c. Connection: United Kingdom, Foreign, Colonial. Telegraphic Address: " Palace, Manchester."

ARMORDUCT MANUFACTURING CO., Ltd., (THE), Manufacturers of Tube of every description; makers of the " Armorduct " Steel Conduit System for Electric Wiring, Bare and Insulated Wires and Cables of every description, " Gral " Metal Filament Lamps, the " Magic " Suction Cleaner, the Prentice " Lightning " Oven, " Little-Hustler " Electrically-operated Tools and Electrical Accessories, 6, Farringdon Avenue, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1899 by William Schmahl. Incorporated as a Limited Company, January, 1904. Managing Director: William Schmahl. Co-Directors: Arthur Lynen and H. Schmidt. Premises: Head Offices as above. Works: Bathurst Works, Witton, near Birmingham. Stores Depots in principal towns in the United Kingdom and all important Colonial Centres. Telephones: London, No. 400 Holborn (three lines); Witton, No. 812 East. Telegraphic Address " Armorduct," London, and Birmingham.

ARMSTRONG, ADDISON & CO., Timber Merchants and Timber Preservers, 17, North Bridge Street, Sunderland. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 12.30 p.m. Established in 1853. Acquired by John Armstrong & Co. in 1859. Present Principals: W. I. Armstrong, J. G. Addison, J.P., R. W. Herbert, J. W. Proom, R. A. Kirtley, R. W. Herbert, j tun' . Premises: E xt ensivo Works at Sunderland, and Northumberland Dock, Newcastle-on-Tyne. Cover an area of about twenty-one acres. Staff: 200. Specialities: Creosoted and Uncreosoted. Timber of all descriptions, including Sleepers, Fencing, Telegraph Poles, Cattle Shelters, Gates, Wood Pavement, &c. Connection: United Kingdom. Contractors to H.M. Government for Creosoting Telegraph Poles since 1881. Telephones: No. 134 (National) Sunderland; No. 1715 (P.O.) Sunderland. Telegraphic Address " Timbor, Sunderland."

ARMSTRONG TRIPLEX THREE-SPEED CO., Ltd., Manufacturers of Cycle and Motor Gears, Armstrong Works, Icknield Street, Birmingham. Hours of Business: Office, 9 a.m. to 7 p.m. Day and night shifts for six years in works. Incorporated as a Limited Company in 1907. The demand for Armstrong products are stated to exceed the present output many times. The celebrated Tourist Trophy Race, Isle of Man, was won in the 1913 race, for the second time, on The Armstrong. Gear, and previously in 1911 the 1st, 2nd, 3rd, and 4th prizes, also incorporating this gear. Premises: Extensive works with frontage to three streets, 40 yards in Icknield Street and now 170 yards in Pope Street. Further extension still being made. Staff: Over 1300. Branch: 45, Bayley Lane, Coventry. Specialities: Three-speed Gear for cycles and Motor Cycles. Patents: Numerous for Gears. Connection: World-wide, leading Gear adopted by Coventry and Birmingham Cycle Makers. Telephones: Nos. 5266 and 5267 Central, Birmingham. Telegraphic Address: " Tripleness, Birmingham."

ARMSTRONG, T. S., & CO., Engineering Agents, 11, Queen Street, Quayside, Newcastle-on-Tyne. Hours of Business: 8.30 a.m. to 5.30 p.m. Established nine years ago by T. S. Armstrong, the present principal. Premises: Occupy two Offices. Business: General Engineering Agencies, Machine Tools, Castings, Iron and Steel; also Importers of French Red Sand for Steel Founders. North-East Coast Representatives for " Fero do " Brake Lining, and Importers of French Silver Sand for Glass-making. Connection: United Kingdom and Foreign. Telephone: No. 1562 Central, NewcastleTelegraphic Address: " Castings, Newcastle-on-Tyne." Bankers: London City and Midland Bank, Ltd. (Quayside Branch, Newcastle -on-Tyne).

ARMSTRONG (SIR W. G.), WHITWORTH & CO., Ltd., Ordnance Manufacturers, Iron and Steel Shipbuilders, Steel and Armour Plate Manufacturers, &c. Works: Elswick Works, Newcastle-on-Tyne; Walker Shipyard, Newcastle-on-Tyne; Openshaw Works, Manchester; Pozzuoli Works, Naples. London Offices: 8, Great George Street, Westminster, S.W.; also Motor Vehicle Dept., 3, Blenheim Street, New Bond Street, and 3, Woodstock Street, Oxford Street, W. Established in 1847 by the late Lord Armstrong (d. 1900), who in that year founded the Elswick Works at Newcastle-on-Tyne. In the course of its history the original firm of Armstrong & Co. has absorbed various other concerns, including the business of Sir J. Whitworth & Co., Openshaw, Manchester. Present Directors: Sir Andrew Noble, Bart., K.C.B., F.R.S. (Chairman), H. H. Smith Carington, J. M. Falkner, Col. Sir E. P. C. Girouard, K.C.M.G., H. N. Gladstone, Rt. Hon. Sir G. H. Murray, G.C.B., J. H. B. Noble, Saxton W. A. Noble, Rear-• Admiral Sir C. L. 0 ttley, K.C.M.G., Henry Whitehead, M.V.O. The Works comprise the following Departments:— Ordnance, Elswick: Guns, Mountings, Ammunition, and all war material; Steel Department, Elswick: Forgings, Castings, Nickel, Chrome, Vanadium and Tungston Steel, Stampings, &c.; Engine Works, Elswick: Hydraulic and Electric Cranes, Hoists, Swingbridges, Dock Gates, Sluices, Capstans, Hydraulic and Electric work of all descriptions; Elswick Shipyard: Warships and Submarine Boats. Walker Shipyard: Passenger, Cargo Ships, Ice Breakers, Train Ferry Steamers, Oil-ships, Docks, &c.; Scotswood Works: Shell, Fuses, Primers and Explosives; Motor Car Department: A.W. Touring Cars, &c., Cars de Luxe, Motor Vehicles for transport, Motor Tractors, &c.; Openshaw Works, Manchester: Manufacture of Armour Plates of all sizes, Steel Works, Steel Forgings of the largest kind for Propellor Shafting, Turbine Rotors, and the heaviest class of Steel Work, High Sped Steel, Drills of all descriptions, and Machine Tools; Ammunition Works, Erith, Kent: Manufacture of all kinds of Ammunition, Fuses for detonator and mining purposes, &c.; Aviation Department, Elswick: Manufacture of Aeroplanes, Airships, Waterplanes, Engines for Airships, and Accessories. Total area of premises, about 1100 acres. Total number of workmen employed, about 30,000. _Miminess: The operations of the Company at their several works constitute one of the largest industries in the world, and embrace the building and equipment of warships, including battleships and armoured cruisers of the largest and most powerful types; the manufacture of steel, of armour plates, and of heavy ordnance for naval and military purposes; the construction of hydraulic machinery, lathes, and machine tools; the making of motor vehicles of various descriptions, and (more recently) the construction of Airships, Aeroplanes, Seaplanes, Engines and Accessories. The Company's name has become associated with a very large number of inventions and patents relating to the above since those of the late Lord. Armstrong were first introduced. Connection: World-wide. Telephones: (Newcastle), Nos. 418 and 419 City, and Nos. 3003, 3009 and 3010 Central; (London), No. 4010 Victoria. Tele graphic Addresses: " Elswick, Newcastle on-Tyne "; " Jesmond, Pad, London "; " Zigzag, Pad, London." Bankers: Bank of England (Newcastle-on-Tyne and all its other offices).

ARMY AND NAVY AUXILIARY CO OPERATIVE SUPPLY, Ltd., Francis Street, Victoria Street, Westminster, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established as Auxiliary to the Army and Navy Co operative Society, Ltd. The members consist of two classes, viz., Shareholders and Ticket Holders. Incorporated May 19th, 1880; reconstructed November, 1886. Directors: The Rt. Hon. Lord Ebury (Chairman), the Right Hon. the Earl of Lauderdale (Vice-Chairman), Commander L. A. de Sausmarez, R.N., Roar-Admiral J. de Courcy Hamilton, M.V.O., R.N., Major-General R. Owen Jones, C.B., Captain E. Lewis, and Captain A. C. Campbell, Colonel Sir Wodehouse Richardson, K.C.B. (Managing Director and Treasurer). Secretary and Deputy Manager: W. Workman. Premises: Main buildings (very extensive) in Francis Street, Howick Place, and Coburg Row, Westminster; Furniture Depositories, Turnham Green; Auction Room and Factories, Coburg Row, Westminster; Ken sington Delivery Depot and Office, Logan Place; Hyde Park and Western Depict, Harcourt Street, W. The Company's business is of a comprehensive character, and embraces a largo number of depart ments. Connection: World-wide. Tele phones: (9 lines) No. 5723 Westmin ster. Telegraphic Address: " Auxiliary, London." Bankers: Union of London and Smiths Bank, Ltd. (Victoria Street B ranch).

ARMY & NAVY CO-OPERATIVE SOCIETY, Ltd., 105, Victoria Street, Westmin ster, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established for the benefit of the allied Services, membership being confined to those serving, or who have served, in the Army or Navy, to those directly related to such persons, to members of the Nobility and the Diplomatic Service, &c., and friends introduced by members. Incorporated September 18th, 1871. Directors: Lord Ebury (Chairman), the Earl of Lauderdale (Vice-Chairman), Captain A. C. Campbell, Commander L. A. de Sausmarez, R.N., Rear-Admiral J. do Courcy Hamilton, M.V.O., R.N., MajorGeneral R. Owen Jones, C.B., Captain E. Lewis, Colonel Sir W. D. Richardson, K.C.B. General Manager: Major E. F. 0. Gascoigne, D.S.O. Premises: Salerooms and Showrooms, 105 to 107, Victoria Street, and 1 to 4, Howick Place, Westminster; Warehouses, Greycoat Place and Francis Street, Westminster, and 8, Lambeth Palace Road, S.E.; also several large factories. DepOts: Bombay, Calcutta, Plymouth. Branch Offices: Southsea, Aldershot, Sheerness, Chatham, Devonport, Portsea, Weymouth, and Harwich. The Society has General Agents at Florence, Leghorn, and Rome; Passage Agents at Southampton and Liverpool; and. Shipping Agents at Aden, Alexandria, Basle, Cairo, Cape Town, Colombo, Durban, East London, Gibraltar, Jamaica, Karachi, Madras, Mar seilles, Mombasa, Port Elizabeth, Port Said, Port Sudan, Rangoon, Shanghai, Sydney, Zanzibar. Business: The supplying to Members of practically every article and product of domestic utility. Inventions: Numerous. Connection: World-wide. Telephone: No. 500 Gerrard. Telegraphic Addresses: " Army," for London, Plymouth, Aldershot, Chatham, Devonport, Sheerness, Portsmouth, Weymouth, and Harwich; " Armistice," for Calcutta and Bombay. Codes: Moreing and McCutcheon's, A B C , A 1, Lieber's, Unicode, and Millicode. Bankers: Union of London and Smiths Bank, Ltd.

ARNFIELD, J. C., & SONS, Ltd., Manufacturing Chemists, Wholesale and Export Druggists, Gadsbys Works, Princes Street, Stockport. Hours of Business: 8.30 a.m. to 6.30 p.m. Established in 1786 by Ollive Simms. Incorporated as a private Limited Company in 1909. Directors: J. C. Arnfield (Chairman), T. O. Arnfield, and H. Arnfield. One of the oldest firms in the trade. Specialities: All descriptions of Pharmaceutical and Galenical preparations, Tinctures, Extracts, Ointments, Capsules and Compressed Tablets. Own a large number of original preparations registered under trade marks. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 601 (2 lines) Stockport. Postal Address: P.O. Box 4, Stockport. Telegraphic Address: " Chemicals, Stockport." Bankers: Manchester and County Bank, Ltd.

ARNOLD BROTHERS, Worsted Spinners, West End Mills, Richmond Road, Bradford. Hours of Business: 8.30 a.m. to 5.30 p.m. Established in 1834 by Solomon Arnold, at Holme Mill, Keighley. In Bradford in 1857. Continued by three sons as Arnold Brothers in 1873. Present Principal John Arnold. Claim to be one of the first spinners of fine Botany Wefts. Premise,s: Five large spinning rooms, warehouses and offices. Equipped with modern appliances. Staff: 200. Specialities: Fine Botany Yarn for Linings and Cashmeres, all fine counts, White on Spools. Connection: United Kingdom. Telephone: No. 1325 Bradford. Telegraphic Address: " Arnold Brothers, West End Mills, Bradford." Bankers: Bradford District Bank, Ltd., Commercial Bank Branch.

ARNOLD & CO., Partnership and Business Agents, 76, Cannon Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1891 by George Arnold Tomkinson, M.A., LL.B. Cantab., the present principal. Business: Chiefly dealing in Active Partnerships, Directorships, and established businesses of every kind. Connection: United Kingdom. Foreign, Colonial. Telephone: No. 5755 Bank. Telegraphic Address: " Arnoldist, London." Bankers: London City and Midland Bank, Ltd. (Queen Victoria Street).

ARNOLD, DEAN & CO., Bleachers, Dyers, and Finishers of Velvets, Velveteens, &c., George Street, Patricroft, near Manchester. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, 6 a.m. to noon. Established in 1900 by John Thomas Arnold and George Harry Dean. Present Principal: John Thomas Arnold. Premises at above address cover one and a half acres of land. Staff: About 250. Specialities: Bleaching, Dyeing, and Finishing Velvets, Velveteens, Cords, &c. Make a special feature of Fast Dyes in Blacks and Colours, and High Silk Chiffon and Silk Lustrous Finish. Have introduced a secret process for fastening Colours and Blacks to avoid rubbing off on to other materials, such as lace, white gloves, linen, &c. Connection: Worldwide. Telephone: No. 58 Eccles. Telegraphic Address: " Arnold, Dean & Co., Patricroft, Manchester." Bankers: Parr's Bank, Ltd., Patricroft.

ARNOLD, EDWARD, Publisher, 41 and 43, Maddox Street, Bond Street, London, W. Hours of Business: 9.30 a.m. to 5 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1890 by Edward Arnold. Present Partners: Edward Arnold and A. L. Mumm. The business was carried on at 37, Bedford Street, Strand, until 1904. Agencies: New York, Bombay, Calcutta. Specialities: In addition to General Literature (including special Biography, Travel, and Exploration, Fiction, and Belles Lettres), Educational Books in all departments, Scientific Text Books,.Theo logical and Medical Works. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1883 'Mayfair. Telegraphic and Cable Address: " Scholarly, London."

ARNOLD, E. J., & SON, Ltd., Stationers and Contractors for School Materials, Butterley Street, Hunslet Lane, Leeds. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 12.30 p.m. Established in 1842 by Alexander Martin (d.). Taken over by E. J. Arnold in 1870. Became later E. J. Arnold & Son. Incorporated as a Limited Company in 1898. Directors: Edmund James Arnold (Chairman), Edmund George Arnold (Managing Director), Harry Wood. Premises: First started at 3, Briggate. Removed to Butterley Street in 1895. Size of premises doubled in 1907. Floor space, 10,688 sq. yds. Staff: 700. Staff Clubs: Cricket, Holiday, and Thrift. Branches: 37, Jamaica Street, Glasgow, and 18, Queen's Buildings, Royal Avenue, Belfast. Specialities: Supply of all kinds of Scholastic Materials; General' Printing, Binding, Lithographing, &c. Patents: Numerous and Registered Designs for Apparatus and Copyright Publications used in Schools. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4303 Leeds (four lines). Telegraphic and Cable Address: " Arnold, Leeds." Postal Address: P.O. Box 11, Leeds. Bankers: Beckett & Co. (Leeds).

ARNOLD, P. & J., Manufacturers of Writing and Copying Inks, Ribbons and Carbons for Typewriters, Stencil Papers, Sealing Wax, Liquid Gum, &c., Aldersgate Works, Benwell Road, London, N. Hours of Business: 9 a.m. to 6 p.m. Established: P. & J. Arnold and their predecessors were in business as manufacturing and pharmaceutical chemists in the Barbican, London, as far back as 1724. In 1815 they removed to Aldersgate Street, on the site of the old Half Moon Inn, of Shakespearean celebrity, the courtyard of which they roofed in for the Ink House. Specialities: Writing and Copying Inks. Sole Proprietors of Arnold's " Perfect " Typewriter Ribbons, " Gold Leaf " Carbon Paper, " Ferrofilm" Wax Stencils for use on Roneos and Cyclostyles, &c. Awards; Many, at leading Exhibitions. Latest award, " Grand Prix," Turin, 1911. Connection: United Kingdom, Foreign, Colonial. Contractors to his Majesty's Stationery Office. Telephone: No. 1632 North. Telegraphic and Cable Address: " Ogden, London."

ARNOLD & SONS, Surgical and Veterinary Instrument Manufacturers, Giltspur Street, London, E.C. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1819 by James Arnold. Present Principals: James Ernest Arnold and Edwin Ross Arnold, grandsons of the founder. Premises: Offices, showrooms, &c., as above; Factory (four floors, specially organised and equipped), West End Branch (with special fitting-rooms for ladies), 42, Beaumont Street, Weymouth Street, W. Specialities: All kinds of Instruments and Appliances required by the Medical and Surgical Professions. Awards: Many, at leading Exhibitions. Connection: United Kingdom, Foreign, Colonial. Are Royal Warrant Holders, and Contractors to H.M. Government (Admiralty, War Office, &c.). Telephones: Nos. 5240, 5241, 5242 City; No. 804 Paddington. Telegraphic Address: "Instruments, London." Bankers: Bank of England. Principals of the firm are Liverymen of the Fishmongers Company, &c.

ARNOLD (WILLIAM) & CO., Boiler Makers, Barnsley, Yorks. Hours of Business: 6 a.m. to 5 p.m. Established in 1856 by William Arnold (d.). Present Principals: Dr. Samuel Arnold, Florence Arnold and Percy Arnold West. Premises: Cover two and a half acres. Staff: Eighty. Speciality; Boilers and Patent Flues. Award: Medal, Glasgow Exhibition, 1885, for Patent Boiler Flues. Connection: World-wide. Telephone: No. 81 Barnsley. Telegraphic Address " Arnold & Co., Barnsley." Bankers: Union of London and Smith's Bank, Lt d.

ARROL (SIR WILLIAM) & CO., Ltd., Engineers, Bridge Builders, and Contractors, Dalmarnock Ironworks, Preston Street, Bridgeton, Glasgow. London Office: 56, Victoria Street, Westminster. Flours of Business: Works, 6 a.m. to 5.15 p.m.; office, 9 a.m. to 5.30 p.m. Established in 1868 by (late Sir) William Arrol. Incorporated in 1893. Directors: A. S. Biggart (Chairman), John Hunter (Managing Director); Sir Thomas Mason, Adam Hunter, Harry Cunningham. A repre sentative firm of Constructional Engineers and Contractors; name identified with many important works. Builders of the Forth Bridge, the • present Tay Bridge, and the Tower Bridge (London). Premises: The Dalmarnock Iron Works, Bridgeton, Glasgow, covering seventeen acres of ground, and Crane Works, Parkhead, Glasgow. Staff: About 1,500 (including workmen). Specialities: Bridges; Structural Steel Work of all kinds; Hydraulic Machinery; Cranes and Transporters. Are sole makers of Arrol's Patent Hydraulic Riveting Machines, and of the Foulis Drawing and Arrol-Foulis Charging Machines and Hunter Barnet Dischargers for Gas Works. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 940, 941, 942, 943 Bridgeton (P.O. ). Telegraphic Addresses: Tay, Glasgow "; " Obesum, Sowest, London."

ARROWSMITH, J. W., Ltd., Publishers and General Printers, Quay Street, and Small Street, Bristol. Hours of Business: 8 a.m. to 5.30 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1821 by William Browne. Partnership Successions: Browne & Reid, 1831; W. Browne, 1835; Philp, 1836;_ Philp & . Evans, 1838; H. C. Evans, 1840; Evans & Abbott, 1849; Evans & Arrowsmith, 1854; Isaac Arrowsmith, 1856; J. W. Arrowsmith, 1877. Incorporated as a private Limited Company in 1911. J. A. Arrowsmith-Brown, Chairman. Business: General Publishing and Printing. Have published many successful books, including " Called Back " (" Hugh Conway " ), " Three Men in a Boat " (Jerome K. Jerome), and " The Prisoner of Zenda " (" Anthony Hope " ). Telephone: No. 98 Bristol. Telegraphic Address: " Arrowsmith, Bristol." Bankers: Union of London and Smiths Bank, Ltd. Mr. J. A. Arrowsmith-Brown is a director of the Gloucestershire County Ground Co., and of Billing, Jarrett, Read & Co., and holds a Captain's commission in the South Midland R.E.

ART REPRODUCTION CO., Ltd. (THE), Process Engravers, 2A, 3 and 4, Plough Court, Fetter Lane, London, E.C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1888 by Alexander Konody and E. C. Fuchs. Incorporated as a Limited Company in 1893. Directors: William Bruck (Managing Direptor), Walter H. Bruck. Premises: Works, Offices, &c., 2A, 3 and 4, Plough Court, Fetter Lane. Staff: 150. Agencies: Paris, Berlin, Antwerp, Brussels, • New York, Montreal, Sydney. Reproductions in Half-torie, Line, ThreeColour, Photogravure, and Collotype; Wood Engraving; Copper Plate Printing; Photography and Designing. Aro also Fine Art Publishers. Cormection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephones: Nos. 5597 and 5598 Holborn. Telegraphic Address: " Perquisite, London." Bankers: Barclay & Co., Ltd.

ARTHUR & CO., Ltd., Wholesale Warehousemen and Manufacturers, 78, Queen Street, Glasgow; and at London and Leeds. Established in 1856 by James Arthur (deceased). Incorporated as a Limited Company in 1878; Capital £1,200,000, of which £1,000,000 is paid up. Present Directors: Sir Matthew Arthur, Bart. (Chairman), Jas. Arthur, A. Arthur, Cecil Arthur, A. Kay, A. M'Kellar, H. Ogilvie. The Company's business is one of the largest of its kind in the United Kingdom. Premises: Head Office and principal Warehouse at above address in Glasgow, organized upon a very extensive scale for wholesale and export trade in all textile and kindred goods. Branches: London, Leeds, Newcastle-on-Tyne. Factories: Glasgow, Leeds. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 9747 Central (eleven lines). Telegraphic Addresses: " Arthur, Glasgow "; " Arthur, C. London "; " Arthur, Leeds "; " Arthur, Newcastle-on-Tyne."

ARTISTS ILLUSTRATORS, Ltd. Offices: 17, Fleet Street, E.C. Studios for Photography and Reproduction: 18, Boundaries Road, Balham, S.W. Collotype, Litho, &c., Printing Works: 94A, High Road, Balham, London, S.W. Hours of Business: 9 a.m. to 6 p.m. Established in 1898 by Donald Macbeth. Incorporated as a Limited Company. Managing Director: Donald Macbeth (principal shareholder). Premises: Studios in Balham, are situated in the centre of a large garden to secure quiet and favourable conditions for artistic work. Staff: About 40. Specialities: Photography, engraved as Blocks or Plates and Printed. Own several special and unique processes of reproduction. Connection: United Kingdom, Foreign, Colonial; especially the Trustees of the British Museum, the Learned Societies, and other official bodies. Telephones: No. 17 City (Head Office); No. 1226 Battersea (Studios); No. 1440 Battersea (Printing Works). Telegraphic and Cable Address " Artilize, Lon-don." Code: A 1. Bankers: London County and Westminster Bank, Ltd. Mr. Macbeth is a member of various Art and Antiquarian Societies, and an expert referee in all technical engraving and printing questions.

ARUNDEL & CO., Textile Machinists, Sovereign Works, Stockport. Hours of Business: Usual. Established about 1850 by Suggitt & Court, Manchester. Partnership Successions: (1) J. Oliver; (2) Oliver & Arundel; (3) H. B. Arundel; (4) Higginson & Arundel. Present Principals: Joseph Higginson and Hubert Arundel. Premises: Extensive, fully-equipped Works. Staff: About 350. Business: Specialists and Manufacturers of Machinery for the Doubling and Gassing Trades. Ring and Flyer Doubling Frames, Winding and Clearing Frames, Patent Gassing Frames, Patent Doubling Winding Frames, Preparing Machines, Reels, Circular Warping Machines, Bundling Presses, Patent Tapering Motions, Moscrop Recorders, Patent Yarn Clearers. Patents: Numerous. Claim they hold foremost place in the world in Winding and Gassing Machinery. Connection: United Kingdom, Foreign, Colonial. Telephone No. 348 Stockport (two lines). Telegraphic Address: " Arundel, Stockport." Codes: A B C (4th Edition); Lieber's.

ASBESTOS AND GENERAL PAINT CO., LIMITED (THE), Pyramid Paint Works, Bordesley Green, Birmingham. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1881 as a Paint Department of the United Asbestos Co., Ltd., London. Incorporated as a separate Company in 1887 under the title of The Asbestos Fireproof Paint Co., Ltd., and re-registered in 1907. • Directors: Howard A. Allport, J.P. (Chairman), A. C. Moore, J. P. Sharp. Manager and Secretary: Ernest A. Smith. Pioneers of Asbestos Fireproof Paints for the protection of Woodwork from fire. Also Paints for other special purposes; Liquids for Fireproofing Timber Work, &c.; Varnishes, Dry Colours, Non-conducting Compositions, Asbestos Millboard Packing and Indiarubber Goods, Belting, Lubricating Oils, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: Victoria No. 292 Birmingham. Telegraphic Address: " Asbestos, Birmingham." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. (Birmingham). Branches: London, Manchester, Sheffield, Hull, South Africa, Australia, and China.

ASCHERBERG, HOPWOOD & CREW, Ltd., Music Publishers, and Pianoforte Manufacturers, 16, Mortimer Street, London, W. Hours of Business: 9 a.m. to 7 p.m. Incorporated as a Limited Company in May, 1906, to amalgamate the firms of E. Ascherberg & Co., Hopwood & Crew, Ltd., John Blockley, Duncan Davison & Co., Howard & Co., and Orsborn & Tuckwood, established at various dates ranging from twenty to a hundred years ago. Staff: About thirty-six. Specialities: All classes of Music by the best composers, in sheet and volume form. Also Pianofortes, for which department extensive showrooms are provided. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 267 (two lines) Gerrard. Telegraphic Address " Ascherberg, London."

ASH (CLAUDIUS), SONS & CO., LIMITED, Merchants and Manufacturers of Dental Materials, Instruments and Appliances, Mineral Teeth, Dental Rubbers, &c., 5 to 12, Broad Street, Golden Square, London, W. Incorporated with a share capital of £1,000,000, in 1905, when the Company was formed to acquire and carry on the businesses of Claudius Ash & Sons, Ltd., and Ash & Company. One of the largest enterprises of its kind in the world. Directors: George Edwards, J.P. (Chairman), William Henry Ash, J.P. (Deputy chairman), Claudius James Ash, Arthur Edward Ash, John Higson, Percy Claude Matchwick Ash, Joseph Tempest Ash, John Seed, John Joseph Robert Potter—the four last-named being the Managing Directors. Premises: Central Depot, Nos. 5 to 12, Broad Street, Golden Square, W. Extensive factories at Anglers' Lana, Kentish Town, London, N.W., Walton-on-Thames, and Edinburgh, elaborately equipped for the industry carried on. Branches: Liverpool, Manchester, Edinburgh, on the Continent, New York, Toronto. Specialities: All descriptions of Materials, Instruments, and Appliances adapted to the requirements of the most advanced Modern Dental Practice; also Mineral Teeth. Connection: World-wide. Telephone: No. 420 Gerrard (five lines). Telegraphic Address: " Frenes, Reg, London."

ASHINGTON COAL CO., Ltd., Colliery Proprietors, Newcastle-on-Tyne. Hours of Business: Usual. Incorporated as a Limited Company. Directors: Francis Priestman (Chairman), Charles T. Milburn, Lewis Priestman, Fred Milburn, Leonard Milburn, C. E. Pumphrey, and George Lee Wanless. General Manager: Ridley Warham. Staff: About 9000. Business: Producers of Bothal West Hartley Steam Coal, Ashington, Wallsend House Coal. Outpirt of about 10,000 tons per day. Award: Grand Prix, Brussels, 1910. Connection: United Kingdom, Foreign. Telephones: No. 1044 Central; No. 14 City, Newcastle. Telegraphic Address: " Ashington, Newcastle-on-Tyne."

ASHLEY & SIMS, Watch Manufacturers, 2, Green Terrace, Rosebery Avenue (close to Finsbury Town Hall), London, E.C. Hours of Business: 9.30 a.m. to 7 p.m.; Saturdays, close at 1 p.m. Established, in 1799 by Manser and Ashley. Became Ashley & Sims in 1897. Present Principal: George E. Sims. One of the oldest firms in the trade. Speciality: Highest Class Watches, adjusted for all climates (Actual Makers). Awards: Grand Prix (B.H.I. Exhibit) Franco-British Exhibition, 1908, three times first at Kew, and first at Royal Observatory, Greenwich. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1252 City, London. Bankers: London City and Midland Bank, Ltd., Threadneedle Street.

ASHLEY & SMITH (LIMITED), Newspaper Proprietors and Publishers, Sporting News Agency, 139 and 140, Fleet Street, London, E.C. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1865 by James Smith and Sydney Smith. Former succeeded in 1874 by C. H. Ashley, followed by Hy. Batty-Smith, Charles Ashley, C. H. Ashley, S. A. Smith. Incorporated as a Limited Company in 1891. Directors: C. H. Ashley (Chairman), Hy. Batty-Smith (Vice-Chairman and Managing Director), Charles Ashley (Managing Director), Sydney A. Smith (Director). Staff: 185. Business: Owners of " The Sportsman." Also proprietors of " Ruff's Guide," " The Lunar Month," " The Sportsman's Monthly Guide," " The Annual Summary of Past Racing," &c. Connection: World-wide. Telephone: No. 93 Holborn. Telegraphic Address: " Sportsman, London." Bankers: London County and Westminster Bank, Ltd. (Temple Bar Branch). The Directors hold various other Directorships.

ASHMAN (HERBERT) & CO., Ltd., Leather Merchants (English and American), 1-5, Broadmead, Bristol. Hours of Business: Usual. Established in 1874 by R. H. Ashman (retired 1889) and Herbert Ashman. Incorporated as a Private Limited Company in 1909. Directors: Sir Herbert Ashman, Bart., J.P. (Governing Director), Frederick Herbert Ashman, William Leonard Olive, William Edwin Prout, and Percy W. G. Sargent, F.R.C.S. Registered Office: 5, Broadmead, Bristol. Branches: 27A, Belvoir Street, Leicester; and Dalkeith Place, Kettering. Business: Leather Merchants, Specialise in American Leather. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 3810, 3811, .and 3812 Bristol; No. 136 Kettering; No. 179 Leicester. Telegraphic Address: " Ashman, Bristol." Bankers: Lloyds Bank Limited. Sir Herbert Ashman, Bart., was Lord Mayor of Bristol, 1898-1900.

ASHMORE, BENSON, PEASE & CO., Ltd., Gas Plant, Blast Furnace Plant, Coke Ovens, &c., Parkfield Works, Stocktonon-Too:. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 12.30 p.m. Established in 1874 by William Ashmore; joined in 1885 by R. Seymour Benson, Edward Lloyd Pease, and Wm. Whitwell. Incorporated as a Limited Company in 1885. Ab>orbed in 1902 by the Power-Gas Corporation, Ltd. (q.v.)

ASHTON BROTHERS & CO., Ltd., Cotton Spinners and Manufacturers, 29, Portland Street, Manchester (Warehouse). Established before 1800 by Thomas Ashton and Brothers. Incorporated as a Limited Company in 1899. Directors: Henry P. Greg (Chairman), Rt. Hon. Lord Ashton of Hyde, A. M. Fletcher, A. J. King, W. E. Nanson, M. Winder. Premises: Own extensive mills at Hyde, equipped with the latest machinery and appliances. Staff: About 2,500. Specialities: Cotton Spinning and the manufacture of Grey and White Calicoes for use at home and abroad. One of the leading houses in this industry. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6941 Manchester. Telegraphic Address: " Amburgo, Manchester."

ASHTON, HOARE & CO., Ltd., Shipping Merchants, 36, Charlotte Street, Manchester. Hours of Business: 9 a.m. to 5 p.m. Incorporated as a Limited Company in 1894. Directors: Charles Summer Hoare (Chairman and Managing Director), Joseph Brodie Hoare (Managing Director), John Rankine Finlayson and Francis Dent. Secretary: Thomas R. Worthington. Successors to Thomas Ashton & Sons. Business: Shipping Merchants. Telephones: Nos. 3605, 3606 and 3607 City, Manchester. Telegraphic Address: " Capricorn, Manchester." Codes: A B C (4th and 5th Editions), Western, Premier, and Bentley's.

ASHTON & HOLMES, Ltd., Tar Macadam Manufacturers, Asphaltors, &c. Head Offices: Sutton Sidir g, Macelesfield. Macadam Quarries: Hollin Lane, Sutton; and Stonyfold, Bosley. Gravel Quarries; Hawkshead, Fool's Nook, and Rough Hey, Gawsworth. Hours of Business: 7 a.m. to 6 p.m.; Saturdays, 7 a.m. to 12 noon. Owners of five Quarries, private Railway Siding, four Canal Wharves and two Tar Macadam Works. Staff: About fifty. Specialities: Macclesfield Gravel, well known for its good wearing qualities, rich brown colour and good binding qualities. Suitable for estate roads, carriage drives and footpaths; also Tar Macadam for roads and playgrounds. Connection: United Kingdom, large suppliers to Public Bodies in connection with roads, &c., and gravel supplied to estates. Telephones: Nos. 182 and 94 Macclesfield. Bankers: Parr's Bank, Ltd.

ASHTON (JOHN H.), Ltd., Mahogany and Hardwood Merchants, Head Office: Windsor Bridge, Salford, Manchester. Liverpool Office: 348, Stanley Road, Kirkdale. Hours of Business: 7 a.m. to 6 p.m. Established in 1831 by William Kirkham. Continued by (1) John Kirk ham; (2) H. Kirkham and John H. Ashton; (3) John H. Ashton (taken over in 1901). Incorporated as a private Limited Company in 1912, no outside capital. Directors: John H. Ashton (Chairman and Managing Director), John F. Ashton and Roy H. Ashton (Secretary). Founded and continued for over eighty two years by one family, the present chairman being a nephew of John Kirkham. Premises: Cover about seven acres. Business: Importers of Mahogany, Teak and Oak. Connection: "United Kingdom, United States, Canada and other Colonies. Contractors to the Colonial Offices, Shipbuilders and Railway Companies. Telephones: Nos. 1085 and 1020 Central, Manchester; No. 26 Bootle, Liverpool. Telegraphic Address: " Mahogany, Manchester "; " Astonish, Liverpool." Codes: A B C (4th and 5th Edition) and Western Union. The late Mr. John Kirkham was a member of tho Manchester Town Council for many years.

ASHTON, LEACH & CUMBERBIRCH, Ltd., Carpet Warehousemen, Cabinet Makers and Upholsterers. Registered Office: 11, Parker Street; Showrooms: 1Violesworth Street, Rochdale. Hours of Business: Usual. Established in 1887 by Peter Ashton, John Leach and William Cumborbirch. Incorporated as a Limited Company in 1902. Directors: John Leach, William Cumberbirch, James Arthur Davies Ashton,Jesse Elliott Ashton. Specialities: Hig - class furniture and fittings; Carpets cleaned by vacuum and compressed air processes ' • Furniture removals. Telephone: No. 159 Rochdale. Mr. William Cumberbirch is Secretary of the Master Cabinet Makers Association, Rochdale.

ASHWELL (HENRY) & CO. (1908), LIMITED, Hosiery Dyers and Finishers, Mercerisers and Dyers of Cotton Yarns, Radford Road, New Basford, Nottingham. Hours of Business: 6.30 a.m. to 6 p.m. Established about sixty years ago by Henry Ashwell, J.P. Incorporated as a Limited Company in 1908. Directors: C. J. Pain, R. H. Swain, J.P. (Managing Director), Thos. Belfield, J. A. Cooke, C. T. Ashwell. Premises: Extensive, covering about five acres. Staff: 506. Business: Dyers and Finishers of Hosiery, Mercerisers and Dyers of Cotton Yarns. Connection: United Kingdom. Telephone: No. 5420 (four lines) Nottingham. Telegraphic Address: " Mercerised, Nottingham." Bankers: Nottingham and Notts Bank, Ltd.

ASIATIC PETROLEUM CO., Ltd., Asia House, Great St. Helens, London, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1903. Directors: Sir Marcus Samuel, Bart. (Chairman), H. W. A. Deterding (Managing Director), H. Loudon, A. J. C. Stuart, H. N. Benjamin, F. Lane, R. Waley Cohen, T. Weill, and I. Braun. Secretary: J. Y. Kennedy. Specialities: Petroleum and its products. Connection,: British, Foreign and Colonial. Telephone: No. 4930 City, London. Telegraphic Address: " Aureool, London."

ASPELL BROTHERS, Manufacturers of Coloured Goods, 12, Marsden Square, Manchester, and Tonge Mill, Middleton. Hours of Business: Usual. Established in 1832 by John Aspell (sen.) and Wm. H. Bradley, trading as Aspell & Bradley. Partnership Successions: (1) Aspell & Son, 1870; (2) Aspell Brothers, 1880. Present Principal: John Aspell. Business: Manufacture of Coloured Goods. Connection,: United Kingdom, Colonial. Telephone No. 2985 (City), Manchester. Telegraphic Address: " Spell, Manchester." Bankers: Lloyds Bank Limited (Manchester).

ASPINALL'S ENAMEL, Ltd., Enamel Paint Manufacturers, Goodwood Road, Now Cross, London, S.E. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1885 by H. E. Aspinall. Incorporated as a Limited Company in 1891. Directors: C. T. Kingzett (Chairman), W. Graham Thompson (Managing Director), and H. E. Druce. Pioneers of Enamel Paint trade. Specialities: Enamels in all colours. Connection: World-wide. Telephone: No. 42 New Cross. Telegraphic Address " Aspinall's Enamel, London."

ASPREY & CO., Goldsmiths, Silversmiths, Watch and Clock Makers, Travelling Bag and Dressing Case Manufacturers, Fine Leather Workers, and Stationers (including Houghton & Gunn), 165, 166, and 167, New Bond Street, and 22, Albemarle Street, London, W.; Manufactory, 19 and 21, Heddon Street, W. One of the oldest London firms in this trade. Royal Warrant: Special Appointment as Trave!ling Bag, Dressing and Writing Case and Despatch Box Manufacturers to His late Majesty King Edward. Telephone: No. 8585 Gerrard. Telegraphic Address: " Culleus, London."

ASSAM OIL COMPANY, LIMITED, London Offices, 85, London Wall, E.C.; India, Digboi, Assam. Company was formed to acquire the concessions of the Assam Railways and Trading Co., Ltd. Incorporated as a Limited Company in 1899. Directors: Lord Ribblesdalo (Chairman), Sir Thos. B. Bowring, Surgeon-General Sir A. C. C. Do Renzy, K.C.B., Goo. Turner, Hubert S. Ashton, Evan A. Jack. Secretary: S. Maclean Jack. Company's properties comprise extensive Refinery and Oil Fields at Digboi, Upper Assam. Business: Crude Oil Producers and Refiners, and Distributors. Connection: United Kingdom, Foreign, Indian. Telephone: No. 2729 London Wall. Telegraphic Address: " Digboi, Ave, London." Bankers: National Bank of India (London and Calcutta).

ASSOCIATED NEWSPAPERS, Ltd., Newspaper Proprietors and Publishers. Registered Offices: Carmelite House, London, E.C. Incorporated in 1905 under the Companies Acts, 1862 to 1000, the Company being formed for the purposo of purchasing, carrying on, and developing the " Daily Mail," the " Overseas Mail," the " Evening News," and the " Weekly Dispatch." Capital: £1,600,000, divided into 500,000 5 per cent. Cumulative Preference Shares of £1 oath; 600,000 Ordinary Shares of £1 each, carrying a 7 per cent. Cumulative Dividend; and 500,000 Deferred Shares of El each, the whole of the last-named being allotted fully-paid to the Vendors as part of the purchase price. Directors: Lord Northcliffe (Chairman), Pomeroy Burton, Thomas Marlowe, W. J. Evans, C. Duguid, G. A. Sutton, Andrew Caird, and Wareham Smith. Secretary: H. D 2 P. Woodington. Premises: Carmelite House, London, E.C., erected in 1898, and claimed to comprise the most complete modern printing offices and works in the United Kingdom; also Printing Works (freehold) at Deansgate, Manchester, where the whole of the daily Manchester issue of the " Daily Mail " is printed. Business: The Publishing of the following newspapers:—The " Daily Mail; " the " Overseas Mail " (Overseas Edition of the " Daily Mail "); the " Evening News; " the " Weekly Dispatch." Telephone: No. 6000 Holborn. Bankers: Coutts & Co.; the Union of London and Smiths Bank, Ltd.; Lancashire and Yorkshire Bank, Ltd.; Parr's Bank, Ltd.; the London City and Midland Bank, Ltd.

ASSOCIATED PORTLAND CEMENT MANUFACTURERS (1900), Ltd. (THE), Portland House, Lloyds Avenue, Fenchurch Street, London, E.C. Established in 1900, being an amalgamation of the leading firms of Portland Cement Manufacturers (including Messrs. J. B. White & Brothers, Hilton, Anderson, Brooks & Co., Knight, Bevan & Sturge, London Portland Cement Co., Ltd., Burham Lime and Cement Co., and Francis & Co.), some of them established over half a century. The predecessors of the Association at their works on the Thames and the Medway were the inventors, and for a long time the sole manufacturers, of Portland Cement. Premises: Very extensive and equipped with every modern improvement. Capacity of works, upwards of 12,000,000 sacks, or 7,000,000 barrels, annually. Speciality: Portland Cement. Manufacturers also of Keene's Parian and Ferrocrete Cement, and of Plaster of Paris, Lime and Whiting. Connection: Worldwide. Telephone: No. 5690 Avenue (seven lines, Private Exchange). Telegraphic Address: " Portland, London."

ASTON & MANDER, Ltd., Wholesale and Export Mathematical Drawing, Surveying, Scientific Instrument Manufacturers, 61 and 63, Old Compton Street, Soho, London, W. Hours of Business: 9 a.m. to 6 p.m. Established in 1779 by I. Aston, continued by (1) T. Aston and George Mander; (2) James Mander (present Debenture Holder). Incorporated as a Limited Company. Managing Director: James W. Mander. Secretary: Ernest E. Haynes. Chairman: James Mander (elected annually). One of the oldest firms in the trade. Premises: Have occupied the present address for 102 years, consisting of three upper floors and basement. Staff: Fifty to sixty total. Branches: Glasgotv, Manchester, Northampton, and Stuttgart, Germany. Specialities: Drawing, Mathematical, and Surveying Instruments. The original articles made by the firm and also a large trade done at the present moment in Tailors' Squares, also every kind of Mathematical Scales, Rules, &c., Tailors' and Cloth Merchants' Tools, &c., Anthropological and Height Measuring Instruments, Scholastic Geometrical Sets and Appliances, Brewers and Gaugers' Instruments, &c. Patents: Numerous. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (all Departments). Telephone: No. 2995 Central, London. Telegraphic Address: " Aston, Mander, London." Code: A B C (5th Edition). Bankers: London County and Westminster Bank, Ltd.

ATHERTON BROTHERS, Ltd., Loom and Textile Machinery Makers, Hanover Street Foundry, Preston, Lancashire. Hours of Business: 9 a.m. to 6 p.m. Established in 1835 by John Atherton. Incorporated as a Limited Company in 1896. Directors: G. F. Gregson (Chairman) and J. J. Gregson (Managing Director). Premises cover about 35,000 sq. yds. Staff: 2,000. Specialities: Power Looms for Linen and Cotton Goods, with all requisite Machinery. Patents: Drop Box Looms; Driving Wheels for Looms; Automatic Power Looms. Connection: United Kingdom, Foreign. Telephone: No. 148. Telegraphic Address: " Athertons, Preston." Bankers: London City and Midland Bank, Ltd.; Manchester and County Bank, Ltd.

ATHERTON, J., & SON, Estate Agents, Surveyors, Valuers, and Mining Engineers (Managing Director of Tyldesley Coal Co., Ltd.), 13, Mawdsley Street, Bolton. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1862. Present Principals: James Atherton and H. Stanley Atherton. Permanent Staff: At Office, three; Colliery Staffs assist in Surveys. Business: General Civil and Mining Engineering. Special Rating Appeals and other Union Valuations; Consulting Mining Engineers. Specialists in the economic working and development of Mines. Connection: United Kingdom (general practice), Colonial InspeCtions for Investors (not Speculators); Valuations for Mortgage or Loans on Mining Properties. Telephones: Nos. 1234 and 154 Bolton; No. 158 Eagley. Telegraphic Address: " Athertons, Surveyors, Bolton." Bankers: Manchester and County Bank.

ATHLONE WOOLLEN MILLS CO., Ltd., Woollen Manufacturers, Shannon Mills, Athlone, co. Westmeath, Ireland. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1859 by Dr. E. M. Gleeson. Reorganised in 1870 by Dr. E. M. Gleeson (d. 1894) and William Smith. Continued by G. M. W. Gleason. Incorporated as a private Limited Company in 1897. Directors: H. D. Smith, James Oliver Samuel Lowe and William Blackburn. Started in 1859 as a small concern now expanded to five extensive Mills, giving large employment. Premises: Contain over 15,000 Spindles and 140 Looms of the newest and best type in constant work. Staff: 600. Agencies: All over the world. Specialities: Cheviot Suitings made from pure. wool, from fleece to cloth all processes are completed on the premises. Awards: Seventeen Medals and Awards, including Chicago, 1893; Paris, 1900; Grand Prix Brussels, 1910. Connection: World-wide. Telephone: No. 4 Athlone. Telegraphic and Cable Address: " Factory Athlone." Code: Lieber. Bankers: National Bank, Ltd. (13, Old Broad Street, London, E.C., and Athlone).

ATKEY, A. R., & CO., Ltd., South African Merchants, 90, Cannon Street, London, E.C.; Motor Engineers and Cycle Factors, Trent Street, Nottingham. Hours of Business: Office, 9 a.m. to 7 p.m.; Garages always open. Established in 1897 by A. R. Atkey. Incorporated as a Limited Company in 1898. Directors: A. R. Atkey (Managing Di- rector), J. R. Senior, A. Youldon, M. L. Paget, S. Benjamin (Cape Town ). Secretary: J. W. Billson. Head Office: Trent Street, Nottingham. Branches: 00, Cannon Street, London, E.C.; Becket Street, Derby; Compton Street, Ashbourne; Carter Street, Uttoxeter. Business: Motor Engineers. Sole District Agents for the Renault Cars. South African Representatives for Michelin Tyre Co., Ltd., London, the Polack Tyre & Rubber Co., Ltd., the Wolseley Tool & Motor Car Co., the Standard Motor Co., Ltd., the Swift Motor Co., Ltd., the Lacre Motor Car Co., Ltd. Connection: United Kingdom and Colonial. Telephones I Nos. 7528 and 7529 City, London; Nos. 2200, 2201 and 5062 Nottingham; No. 502 Derby; No. 4 Ashbourne. Telegraphic Addresses: " Atkeylon, London "; " Atkey," Nottingham, Derby, Ashbourne, and Uttoxeter. Bankers Nottingham and Notts Banking Co., Ltd. (Carrington Street, Nottingham).

ATKINS, E., Manufacturer of Folding Suites, Chairs, Tables, Stools, and Mail Carts, 45 to 55, Church Row, Bethnal Green Road, London, N, E, Ibur$ of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1879 by Edwin Atkins, present principal. Premises: Large modern factories. Staff: about 500. Representatives all over the world. Specialities: Folding Furniture, Artistic Drawing-room and Dining-room Suites, Chairs, Tables, Folding Mail Carts. Connection: United Kingdom, Foreign, Colonial. Contractor to H.M. Government and to the London County Council. Telephone: No. 9169 (two lines) London Wall. Telegraphic and Cable Address: " Chairseat, London." Code: A B C. Mr. Edwin Atkins is a Freeman of the City of London, and a Member of the Poulterers Company.

ATKINSON, E. E., & PRICKETT, Shipowners and Brokers, Land of Green Ginger, Hull; 10, East Parade, Goole; 409, Victoria Street, Grimsby; and at Immingham Dock. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1906 by E. E. Atkinson. Joined in 1911 by T. W. Prickett, the present principals. Business: Ship-owners and Brokers. Telephones: No. 4660 (three lines) Hull; No. 42 Goole; No. 860 Grimsby; No. 35 Immingham. Telegraphic Addresses: " Clearance," at Hull, Goole, Grimsby, and ImminghamDock-Station. Bankers: Beckett & Co.

ATKINSON, J. & E., Ltd., Perfumery and Toilet Soap Manufacturers. Chief Offices and Factories: Eon'a Works, Southwark Park Road, S.E. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1799 by J. Atkinson. Is one of the oldest and best known firms of perfumers in London. Retail Branch at 24, Old Bond Street has long been a familiar feature of that street. City Showrooms: 8, Wood Street, Cheapside, E.C. Specialities: High-class Perfumery and Toilet Articles. Connection: United Kingdom, Foreign, Colonial. Telephones: Chief Offices—No. 4259 Hop; Warehouse—No. 4067 Hop; Retail Branch—No. 90 Regent; City Showrooms—No. 5616 Bank. Telegraphic Address: " Cymbidium, London."

ATKINSON, R., & CO., Irish Poplin Manufacturers and Lace Merchants, Irish Poplin Tie Makers, 30 and 31, College Green, Dublin. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1820 by Alderman Richard Atkinson. Present Principals: R. P. Kingston, R. S. Swirles. One of the most widely-known firms in Ireland. Wholesak Warehouse; MerchaW Met al Bridge, Dublin. Factory: Hanbury Lane, Dublin. Staff: 370. Specialities: Irish Poplins, Irish Lace, and Irish Poplin Ties. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: Special Appointment to H.M. Queen Mary. ' Telephone: No. 2285 Dublin. Telegraphic Address: " Atkinson, Dublin." Bankers: Bank of Ireland.

ATKINSON, ROBERT (LONDON), Ltd., Publishers, Printers, and Advertisement Contractors, 19, Ludgate Hill, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Incorporated as a Limited Company in 1900. Directors: W. J. Lock (Managing Director), Russell R. Tanner (Chairman), Lanfear R. Tanner. Are well-known Publishers of Technical Works. Compilers of the British Engineering Standards Coded Lists, issued by authority of the Engineering Standards Committee. Telephone: No. 13109 Central. Telegraphic Address " Findings, London."

ATKINSON (SAMUEL) & CO., Biscuit and Confectionery Manufacturers, Oldfield Works, Windermere. Specialities: Original and Sole Makers of the Windermere Cakes and other noted Confections. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 50 Winckrmere. Telegraphic Address: " Atkinson, Windermere." Code: A B C (5th Edition).

ATKINSON & SONS, LTD., Timber Merchants, Coal Exporters, Shipbrokers, Edinburgh Buildings, 21, Mosley Street, Newcastle-on-Tyne. Hours of Business: Office, 9 a.m. to 5.15 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1850 by Thomas Atkinson. Incorporated as a Limited Company in 1909. Directors: Thomas Henry Atkinson and George Blaxland Atkinson. Branches: Timber Yards and Sawmills, Low Row, Percy Main; East side, Tyne Dock, Greenland, West Hartlepool. Business: Timber Merchants, Export of Coal and Shipbroking. Connection: United Kingdom and Foreign. Telephones: Nos. 1400 and 4469 (National) Central, Newcastle. Telegraphic Address: " Atkinson, Newcastleon-Tyne." Codes: New Zebra, A B C (5th' Edition). Bankers: Lloyds Bank Limited, Newcastle-on-Tyne.

ATLAS ASSURANCE CO. Ltd. Head Office: 92, Cheapside, London, E.C. Hours of Business: 9.30 a.m. to 4 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1808. Took over the Manchester Fire Office, 1904. Directors: Herbert' Brooks (Chairman), Francis Alexander Johnston (Deputy-Chairman), John Annan Bryce, M.P., Sir John Denison-Pender, K.C.M.G., Henry John Gardiner, Wm. Hy. Neville Goschen, The Rt. Hon. Lord Inchcape, G.C.M.G. K.C. S.I. , K. C. I.E., Oswald Cecil Magniac, Harry Mosenthal, Eugene Frederick Noel, Kenneth L. C. Prescott, Rhys Williams, K.C. Managers, Fire and Accident Departments: Alfd. W. Yeo and H. S. Mallett. Actuary: Robert Cross. General Manager and Secretary: Samuel J. Pipkin. Branches and District Offices throughout the United Kingdom. Also Offices in New York, Chicago, San Francisco, Montreal, Winnipeg, Bombay, Calcutta, Melbourne, Sydney, Adelaide, Brisbane, Launceston, Perth (West Australia), Wellington, Dunedin (New Zealand), Cape Town, Port Elizabeth, Johannesburg. Business: Fire, Life, Accident, and Burglary Insurances. Connection: World-wide. Telephone: No. 2884 P.O. Central. Telegraphic Address " Atlas, London."

ATLAS NON-PUNCTURE INNER CASE SYNDICATE, Ltd. (THE), Atlas Accessories, 14, Woodstock Street, London, W. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company. Directors: Stanhope Franklin Tyler, Captain H. R. Bruce, Arthur Ord French-Brewster (Managing Director). Premises: Offices and Showrooms. Staff: Twelve. Specialities: Atlas Puncture Proof Inner Case, Atlas Puncture Proof Tyres, Atlas Impulse Tyre Pump, mechanically operated by the engine, Atlas " Shock-Absorbers," Atlas " Empty Quicks," Atlas Vibrophone Horn. Patents: Atlas " Empty Quicks," Atlas Engine Driven Tyre Pumps, Atlas Vibrophone Horns, and Atlas Puncture Proof Tyres. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 5916, 5917 Mayfair, London. Telegraphic Address; " Anpicasyn, London." Code: A B C (4th Edition). Bankers: Coutts & Co. (Strand).

ATLAS STONE CO., Ltd., Concrete Specialists, Coldhams Lane, Cambridge. Hours of Business: 8 a.m. to 5.30 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1903 by A. C. Davis and H. C. Apthorpe. Incorporated as a Limited Company in 1904. Directors: A. C. Davis (Chairman), F. W. Davis (Managing Director), H. C. Apthorpe. Business: Manufacturers of Artificial Stone Paving Slabs, Kerbs, Channels, and Architectural. Dressings, Granite Concrete Paviors. Connection: Great Britain. Contractors to Government (War Office, Com missioners of Works), H.M. Office of Works, London County Council, Underground Electric Railways of London, and over 100 London and Provincial Councils. Telephone: No. 230 Cambridge. Telegraphic Address: " Atlas, Cambridge."

ATTWATER & SONS, Engine Packing Manufacturers, Electrical Insulation Materials, Mica Manufacturers and Importers, Hopwood Street Mill, Preston, and 28, Friargate, Preston, trading as British Rubber Company. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1868 by Richard Henry Attwater. Present Principals: Richard Attwater, Frederick Attwater, Charles Attwater,, and Christopher Attwater (sons). Claim to have the largest stocks in Europe. of Electrical Mica. Premises: Two and three storey Mills, connected by a bridge over the street, equipped with modern appliances. Staff: 100 to 120. Specialities: Engine Packings for the Home and Export trade. Canadian Amber Mica Cutters and Splitters . Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office), Crown Agents for the Colonies. Telephone: No. 45 Preston. Cable Address: " Attwater, Preston." Codes: A B C (5th Edition), Western Union. Bankers: Manchester and Liverpool District Bank, Ltd.

ATTWOOD, MARK & CO., Chain Manufacturers, Endurance Chain Works, Newtown Lane, Cradley Heath, Staffs. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1835 by. Joseph Attwood. Succeeded by M. Attwood and E. Attwood. Present Principal: Arthur Powell. Purchased business in 1899. Specialities: Electric -welded Chains of all kinds, Loom Chains and Winding Chains of High-class quality. Treble Best Traces double tested, Long and Short-link Coil Chains, Crane Chains, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 121 Cradley. Telegraphic Address: " Mark, Cradley Heath." Bankers: London City and Midland Bank, Ltd. (Stourbridge).

AUBLET, HARRY & CO., Ltd., Laundry, Woodworking and Clothiers' • Engineers, 55, Curtain Road, London, E.C. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 12.30 p.m. Incorporated as a Limited Company in 1897. Directors: Robert Humphrys Harry, Edward John Stanley, Andrew H. Tanqueray. Branch: Works, Westwood, Peterborough. Specialities: Manufacture of Endless Band Saws and Band Knives, " Crescent " Endless Band Knife Machine. Telephone: No. 74, London Wall, London. Telegraphic Address: " Aublet, London."

AUGENER, Ltd. (late Augener & Co. and Robert Cocks & Co.), Music Publishers, London, 63, Conduit Street; 18, Great Marlborough Street, W.; 16, Newgate Street, E.C.; 57, High Street, Marylobone, W.; Export Department, 18, Great Marlborough Street, W.; Printing Works, 287, Acton Lane, W. Hours of Business: 9 a.m. to 7 p.m. Established as Augener & Co. by George Augener in 1853, and as Robert Cocks & Co. by Robert Cocks in 1823. Incorporated October 11th, 1904, as Augener, Ltd.; Directors, W. Strecker (Managing Director), C. Volkert, and Dr. L. Strecker. Specialities: Music Publishing, Printing, and Importing. Connection: United Kingdom, the British Colonies, and Abroad. Telegraphic Address: " Augener, London."

AULT, WILLIAM, Manufacturer of Artistic Pottery, Swadlincote, near Burton on-Trent, and Gamage Buildings, Holborn Circus, London, E.C. Hours of Business: Usual. Established in 1886 by William Ault, the present principal. Manager: Edward Stewart Rowley. Premises: Cover two acres of freehold land, equipped with the latest saving devices, situated within two hundred yards of the Midland Railway, and connected by a siding. Staff: Include a number of highlyskilled artists. Specialities: Artistic Pottery, Leadless and other Chromatic Glazes. " Ault Fale,nce " is well known for the richness of .the colour and glaze effects, and for the Artistic Shapes and Modelling of the Pieces. Awards: Highest award, World's Fair, Chicago; Christchurch (New Zealand); Grand Prix, Festival of Empire, Crystal Palace, 1911. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 198 Swadlincote. Telegraphic Address: " Ault, Swadlincote." Bankers: London City and Midland Bank, Ltd.

AUSTER, Ltd., Manufacturers of Coach and Motor Axles, Springs, Ironwork, and every description of Body Fittings, Crown Works, Barford Street, Birmingham. London Showrooms and Works, 133, Long Acre, W.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1841 by Thomas Auster. Incorporated as a Limited Company in 1897. Managing Directors: Alfred W. Auster and Arthur C. Auster. Secretary: Leslie W. Auster. Premises; Extensive and well-equipped Works. Staff: 400. Speci alities: Motor Wind Shields and Body Accessories. Patents: Motor Wind Shields, Hoods, Seat Fittings, &c. Con nection: United Kingdom, Foreign, Colo nial. Telephones: No. 2123 (five lines) (Midland), Birmingham; No. 797 Gerrard, London. Telegraphic Addresses: " Auster, Birmingham "; " Winfiector, London."

AUSTIN, CHARLES E., & BROTHER, Manufacturers of Sponge Cloths, Engine Waste, Lamp Wicks, &c., Railway and Government Stores Contractors at Home and Abroad, Marlborough Mills, Man chester. Hours of Business: 6 a.m. to 5.30 p.m.; Saturdays, 6 a.m. to 12 noon. Established in 1876 by Charles E. Austin. James Arthur Birch, J.P., of Manchester and Altrincham, was a sleeping partner for five years, 1876 to 1880. Since then Charles E. Austin, J.P., has been sole proprietor and present principal. Premises: Mills are six storeys in height, occupying ono very large block, and aro equipped with the latest, pattern of machinery. Staff: 150 to 200. Specialities: The manu facture of Engine Waste, Sponge Cloths, Towels, Dusters, Lamp Wicks, &c. Connection: United Kingdom, Foreign, Colo nial. Contractors to H.M. Government (Admiralty, War Office, &c.). Also supply Railway Companies of the United King dom, Foreign Governments and Railway Companies. Telephone: No. 47 Man chester. Telegraphic Address: " Austral, Manchester."

AUSTIN, E., & SONS, Rag, Rubber and Metal Merchants (Wholesale), Exporters and Importers, Atlas Wharf, Hackney Wick, London, N.E., and 13, Bond Street, Dewsbury, Yorks, Hours of Business: 7.30 a.m. to 6.30 p.m.; Saturdays, close at 2 p.m. Established in 1870 by Edward Austin. Present Principals: Henry Edward Austin, Arthur Austin and James Austin. Premises: Claim to have the largest and most important and up-to-date house in the Waste trade, with large river frontage. Buildings, Warehouse, &c., cover four and a half acres. Staff: About 350. Business: Grading, Sorting and Packing for Woollen Manufacturers, Rubber Manufacturers, Paper Makers and Engineers. Connection I United Kingdom Foreign and Colonial. Telephone: No. 1000 East, London (four linos). Tele graphic Address: " Optative, London." Codes: A B C (4th and 5th Editions), Lieber's, &c. Bankers: London and Provincial Bank, Ltd. (Kingsland). Mr. A. Austin is Vice-Chairman of London Metal Trades Association.

AUSTIN, J. E., & CO., Ltd., Manufacturers of First Quality Jams and Jellies and Marmalades, Bottlers and Canners of English Fruits, St. James Works, Kingstonon-Thames. Hours of Business t Usual. Established in 1895 by J. E. Austin. Incorporated as a private limited company, July, 1912. Capital: £40,000. Managing Director: J. E. Austin. Pre. mises: New buildings recently erected, covering nearly two acres, equipped with modern appliances. Specialities: Bottling and Canning of English Fruits. Jams and Marmalades. Awards: Several Gold Medals. Connection: United Kingdom, Foreign, Colonial. Telephone No. 4 (P. 0.) Kingston. Telegraphic Address: " Austin, Kingston." Code: A B C (5th Edition ). Bankers: Capital & Coun ties Bank, Ltd. (King Street, London, W.C.).

AUSTIN & McASLAN, Nurserymen and Seedsmen, 89, Mitchell Street, Glasgow. Established in 1717 by John McAslan, who was succeeded by Robert Austin and Alexander McAslan, the latter a son of the founder; the firm remained in the hands of various descendants of the above until 1855, when James Hunter acquired the business, and later was succeeded by his son, Alexander N. Hunter. The original Nursery was in Hutchison's Hospital Gardens; next on Hill property; later at Govan, Coplawhill, and Titwood. All of these sites are now built upon. The present Nurseries at Cathcart cover about fifty acres; the Seed Stores, Salkeld Street, Glasgow, comprise a sixstoreyed building; the premises in Mitchell Street are used as Warehouse and Offices. Staff: Over 100. Specialities: Forest, Fruit, and Ornamental Trees, Shrubs, Roses, &c.; Agricultural and Horticultural Seeds. Connection: United Kingdom, Foreign, Colonial. Telegraphic Address: " Austin, Glasgow."

AUSTIN MOTOR CO., Ltd., (THE), Builders of Motor Vehicles, Longbridgo Works, Northfield, near Birmingham. Hours of Business: 7.30 a.m. to 5.45 p.m. Established in 1905 by Herbert Austin. Incorporated as a Limited Company. Directors: Herbert Austin, Frank Kaysor and Harvey du Cros (jun.). Secretary: B. B. Gardner. Premises: Situated in one of the healthiest and best parts of the Midlands. Covering nine acres. Equipp?d throughout with up-to-date appliances. Staff: 150; Workmen, 2000. Staff Club: Social. Branches: London, Showrooms, Norwich Depot, 18 to 22, Prince of Wales Road. Speciality: Motor Vehicles. Patents: NI-nerous. Awards; At various Exhibitions. Connection: United Kingdom, Foreign, Colonial. Telephone: No.. 68 Kings Norton (three lines); No. 797 Gerrard, London; No. 1153 Norwich. Telegraphic Address: " Speedily, Northfield "; " Austinette," London, Norwich. Cock: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. (New Street, Birmingham).

AUSTIN, S. P., & SON, Ltd., Shipbuilders, Ship Engine and Boiler Repairers, Wear Dock Yard, Sunderland. Hours of Business: 9 a.m. to 5.30 p.m.; Telephone open day and night. Established in 1826 by Peter Austin (great-grandfather of the present Chairman). Continued in 1860 as S. P. Austin & Son. Incorporated as a private Limited Company in 1896, as S. P. Austin & Son, Ltd. Reregistered as a public Company in 1899. Directors: Selwyn Percy Austin (Chairman), William Henry Dugdale (Managing Director), John Weston Adamson, Samuel Peter Austin, and James Westoll. One of the oldest firms in the trade. Three generations have now been head of the concern. As the business increased the Shipbuilding and Repairing Yards were enlarged and there is now a River frontage of a quarter of a mile. Premises: About six and a half acres. Pontoon Dock capable of taking vessels up to 400 feet long. Graving Dock, 300 feet long, and Public Graving Docks 440 and 360 feet long. Staff: 800. Specialities: Building Steamers for Cargo carrying purposes, chiefly vessels adapted for the Coal trade. Ship Engine and Boiler Repairers. Connection: United Kingdom, Foreign, Colonial. Build and Repair Steamers for all European Countries, also for Australia. Contractors to H.M. Government (Admiralty). Telephones: No. 1254 (three lines); No. 295 (for Manager's Residence). Telegraphic and Cable Address: " Austin, Sunderland." Codes: Watkin's, Scott's. Bankers: Lloyds Bank Limited. The Directors hold numerous public offices, are Justices of the Peace, Commissioners of the River Wear, &c.

AUSTINS, LIMITED, Manufacturing Chemists, 196-202, Bermondsey Street, London, S.E. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1789. Partnership Successions: (1) Henry Austin; (2) Edwin and Henry Felix Austin. Registered as a Limited Liability Company in 1906. Premises at 196-202, Bermondsey Street cover about half an acre. Stag: Twenty. Business: Manuf4cturingphemi0s. Speci alities: Ammonia, Japanners' Blue and Brown, Solutions of Iron, Tin, and Zinc, Levant Ink; also fireproofing for Theatrical Scenery. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1894 Hop. Telegraphic Address: " Alembroth, London." Bankers: London County and Westminster Bank, Ltd. (Tower Bridge Branch).

AUSTRALIAN ALUM COMPANY, LIMITED, Manufacturers of Alum and Sulphate of Alumina. Head Office: 109, Pitt Street, Sydney, New South Wales. London 0 °ice: 20, Eastcheap, E.C. Works: Runcorn, Cheshire. Mines: Bullandelah, New South Wales. Hours of Business: Usual. Established in 1890. Incorporated in Sydney in 1890. Directors: W. C. Watt (Chairman), T. H. Kelly, Charles Parbury, and C. H. Parbury. Premises: Works cover about two acres; equipped with modern appliances. Staff: About seventy. Specialities: Pure Crystal Alum, Special Alum for Paper-making, Sewage Alum, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 12246 (Central), London; No. 38 Runcorn. Telegraphic Addresses: " Parbury, Bilgate, London "; " Alum, Runcorn." Bankers: Parr's Bank, Ltd.

AUSTRALIAN BANK OF COMMERCE, Ltd. (THE). Head Office: Sydney, N.S.W.; London Office: 2, King William Street, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1853. Registered under the Companies Act, 1900. Directors: Sir William P. Manning, Kt. (Chairman), George J. Sly, LL.D., Charles H. Myles, Mark Sheldon, Arthur S. Barton, Frank N. Yarwood. London Branch Directors: A. Dodds Fairbairn and H. F. Guinness. General Manager: A. P. Stewart (Sydney). London Manager: Arthur F. Jenkins. The Bank has numerous branches in Australia, and transacts all usual Banking business.

AUSTRALIAN COKING & BY-PRODUCTS CO., Ltd. (THE). Registered Offic(.. Suffolk House, Laurence Pountney Hill, London, E.C. Hours of Business: Usual. Incorporated as a Limited Company. Capital, £200,000. Directors: James Alexander Fletcher (Chairman), E. M. Bovill, William Edward Butterfield (England) and Simon Davis, J.P. (Managing Director), Samuel S. Cohen and Henry S. Forsyth. Premises: Ovens and Works at Newcastle, New South Wales. Australian Offices: Newcastle, N,S,W. Specialities: Com pressed Foundry Coke, Ammoniacal Liquor, Tar, &c. Telephone ' No. 225 Bank, London. Telegraphic Address: " Austracoby, London." Code: Bedford McNeill (1908 Edition).

AUSTRALIAN MEAT CO., Ltd. Registered Office: 54, Great Tower Street, London, E.C: Hours of Business: 9 a.m. to 6 p.m. Established in 1866 by C. G. Tindal, a pioneer of the Australian meat-packing industry. Incorporated as a private Limited Company in 1912. Premises: Offices for the home and export trade at 54, Gt. Tower Street, E.C. (L. S. Compton, Managing Director); Warehouse at Concordia Wharf, Coldharb our, Poplar, E. Speciality: Preserved Meats and Liebig's Extract of Meat. Connection: United Kingdom, Foreign, Colonial, Telephone: No. 2905 Avenue. Telegraphic Address: "Ramornie, Bilgate, London." Bankers: London County and Westminster Bank, Ltd.

AUSTRALIAN MUTUAL PROVIDENT SOCIETY. Head Office, 87, Pitt Street, Sydney, N.S.W.; London Branch, 37, Threadneedle Street, E.C. (A. C. Hollingworth, Resident Secretary). Hours of Business: (London), 10 a.m. to 4 p.m. Established in 1849. Directors: The Hon. A. W. Meeks, M.L.C. (Chairman), Senator the Hon. James T. Walker (DeputyChairman), Hon. F. E. Winchcombe, M.L.C., Hon. James Burns, M.L.C., Hon. Reginald J. Black, M.L.C., Adrian Knox, K.C., Sir A. MacCormick,' M.D. General Manager and Actuary Richard Teece, F.I.A., F.F.A., F.S.S. Secretary: H. W. Apperly. Assistant Actuary: C. A. Elliott, F.I.A. Manager of Industrial Department: R. Thodey, F.I.A. London Board of Directors: Sir H. Seymour King, K.C.I.E. (Chairman), The Right Hon. the Viscount Chilston, Admiral Lord Charles Beresford, G.C.B., G.C.V.O., M.P., The Hon. Herbert Gibbs (Messrs. Antony Gibbs & Sons), The Hon. Sir John A. Cockburn, K.C.M.G., M.D. Branches in all the Australian States and New Zealand. The Society transacts a very extensive Life Assurance business on the Mutual principle. Policies embody noteworthy special features. Telephone: No. 7150 London Wall. Telegraphic Address " Ampsocy, Stock, London."

AVELING & PORTER, LIMITED, Engineers, Rochester. London Office: 72, Cannon Street, E.C. Hours of Business: 8.30 a.m. to 5 p.m. Established over half a century ago by Thomas Aveling and Richard T. Portor, Incorporated as EL Limited Company in 1895. Directors: Thos. L. Aveling (Chairman and Managing Director), E. B. Chancellor, H. Pitts, A. G. Tonks, Thomas Aveling. Specialities: Steam Road Rollers, Tractors, Steam Wagons, Road Locomotives, Traction Engines, Steam Ploughing Tackles, Motor Rollers and Lorries. Patent: Sole makers of the " Morrison " Scarifier for Roads. Connection: World-wide. Telephones: No. 512 Rochester; No. 5104 Bank, London. Telegraphic Addresses: " Aveling, Rochester." Codes: A B C (4th and 5th Editions); A 1.

AVERY & MORTON, Agents and Importers, Piques, Embroideries, Laces, Silks, Straws and Fancy Wear,. Shirtings, &c., 193 to 197, Regent Street, London, W Hours of Business: 9 a.m. to 7 p.m. Established in 1905 by Francis Joseph Avery and Raymond Gibbs Morton, the present principals. Business: Direct Importers of Japanese, French, and Austrian Goods. Specialize in Brussels Laces, Blouses and Fancy Wear. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 8874 Central, London.

AVERY, W. & T., Ltd., Makers of Weighing and Testing. Machines, Soho Foundry, Birmingham. Hours of Business: Office, 9 a.m. to 5 p.m.; Works, 6.30 a.m. to 5.30 p.m. Established in 1730. Re-incorporated as a Limited Company in 1894. Directors: Walter Chamberlain, J.P. (Chairman), C. E. Martineau, A. H. Gibson, G. C. Vyle (Managing Director and Vice-Chairman). Premises: Very large, extending over twenty-five acres. The Company now occupy works which were originally built by Messrs. Boulton & Watt. Staff: About 3,000. Branches: 100 in all the three kingdoms. Specialities: The Manufacture of Weighbridges, Testing Machines, and Weighing Apparatus of every description, as required in Works, Collieries, Railways, Shops, and for other purposes. Awards: Over sixty First Class and fifteen Gold Medals. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 134 (two lines) Smethwick. Telegraphic Address: " Avery, Birmingham." Codes: A B C (5th Edition), A 1.

AVONSIDE ENGINE CO., LTD. (THE), Locomotive Builders, Fishponds, Bristol. Hoursof Business: 6 a.m. to 5 p.m. Established in 1837. Premises: Extensive and highly .equipped, cover an area of four acres. Speciality: Locomotives for Main and Branch Lines, Collieries, Ironworks, Docks, Contractors, and Plantations. Connection: World-wide. Telephone: No. 30 Fishponds, Bristol. Telegraphic Address: " Loco, Bristol."

AYRES, F. H., Ltd., Manufacturers of all Indoor and Outdoor Sports and Games Requisites, 111, Aldersgate Street, London, E.C. Established in 1810. One of the oldest and largest businesses of the kind in London. Extensive premises at above address, containing a very comprehensive stock, and possessing complete facilities for manufacturing upon a large scale all requisites for Lawn Tennis, Cricket, Golf, Croquet, &c.; also for Billiards and Bagatelle, Boxing, Fencing, Gymnastic Apparatus, and all indoor and outdoor games. Connection: World-wide. Telephones: Nos. 505 and 506 Holborn. Telegraphic Address: " Progress, Barb, London." Cables: " Progress, London." Code: A B C (5th Edition).

AYRES QUAY BOTTLE COMPANY (THE), Manufacturers of every description of Mineral Water Bottles, Wine and Spirit Bottles, &c., Ayres Quay, Sunderland. Hours of Business: 9 a.m. to 5 p.m. Established early in the eighteenth century. Probably one of the oldest houses in the trade. Previous to 1793 were Sheet Glass Manufacturers. Premises: Works, Ayres Quay and Hendon, Sunderland; Warehouses and Offices, Concordia Wharf, Poplar, London; College Station, Glasgow; 76, Constitution Street, Leith. Entire premises cover seven acres. Business: The manufacture of Mineral Water Bottles of every description, with Perfection Holdfast Grooves, and all latest improvements in shape; also makers of Black and White Wine and Spirit and Beer Bottles for Corks and Screw Stoppers. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, &c.). Telephones: Nos. 105 and 138 Sunderland.; No. 3531 East (London). Telegraphic Addresses: " Magnum, Sunderland "; " Burgundy, London." Code: A B C (5th Edition). Bankers: Barclay & Co., Ltd.

AYRTON, SAUNDERS & CO., LIMITED, an Amalgamation of the businesses of Ayrton & Saunders, Liverpool, and Henry Gilbertson & Sons, London (established 1790), Wholesale Druggists. Registered Office: 34, Hanover Street, Liverpool. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1868 by A. H. Saunders (d. 1889). Dr. F. Ayrton retired in 1886. In 1888 H. G. Saunders (d. 1909) and W. H. Saunders became partners. Incorporated as a Limited Company in 1903. Capital: £100,000. Directors: Wm. H. Saunders (Chairman and Managing Director), Harold Nixon, Charles Huxtable, F.C.S., Ph.C., W. Gilbert Saunders, A.I.C., F.C.S., Ph.C., Edward H. Bentley (Managing Directors), William Hole, Jas. Duncan. Secretary: Wm. R. Jamieson. Premises: Registered Office, Warehouse, and Showrooms at 32, 34, and 36, Hanover Street; Laboratories, 5 and 7, Campbell Street; Wine Depot, 22, Duke Street; Chemical Works, Egypt Street; Shop Fitting Factory, 106, Duke Street. Staff: About 350. Business: Wholesale Druggists. Also Druggists' Sundriesmen, Surgical Instrument Makers, Dealers in Medical Glass. Are Glass Blowers, Wood Turners, Box Makers, Cabinet Makers, Perfumers, Linseed Meal Crushers, Elastic Stocking Makers. Connection: United Kingdom and Export. Telephone: No. 2070 Royal (three lines). Telegraphic Address: " Sundries, Liverpool." Code: A B C (5th Edition). Postal Box No. 38. Bankers: Lancashire and Yorkshire Bank, Ltd.

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