1914 Who's Who in Business: Company S

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

SABIN, FRANK T., Dealer in Choice Pictures by best Masters, Fine and Rare Old Engravings, Books, Autographs, &c., 172, Now Bond Street, London, W. Formerly associated with his father, author of the Dictionary of Books relating to America, &c., but for many years established in London on his own account. Father's and son's connection with Books, Engravings, Paintings, &c., has now extended to nearly three-quarters of a century. Has always on exhibition at his Bond Street Galleries high-class Pictures by the English, French and Dutch Masters; also choice old Colour Prints, Mezzotints, &c.; Rare and Fine Books, Autographs, Miniatures and Drawings. Collectors' desiderata are especially attended to, and reports submitted. Connection: Especially amongst collectors in the United Kingdom, Abroad, and in the United States of America, where he has a large clientdie. Telephone: No. 5547 Mayfair. Telegraphic Address: " Sabinus." Bankers: London City and Midland Bank, Ltd.; London County and Westminster Bank, Ltd. No other Address.

SACCHARIN CORPORATION, Ltd., (THE), Saccharin Manufacturers (Patentees). Offices: 10, Arthur Street, E.C.; Factory: Ewer Street, Southwark, London, S.E. Branch: (Factory) Johannesburg. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1897. Reconstructed in 1909. Directors: C. J. Ford (Chairman and Joint Governing Director), R. W. Greeff (Joint Governing Director), J. W. Wilson, J. J. Jonas, John Cross, F. W. Passmore, and R. H. Greeff (Directors), G. F. Gates (Manager), James Parr (Secretary). Business: Own the sole selling rights for Saccharin in the United Kingdom. Patents: For Saccharin, United Kingdom and Colonies (all existing patents). Connection,: United Kingdom and abroad, excepting Europe and the United States. Telephone: No. 197 Bank, London. Telegraphic Address: " Sacarino, London." Bankers: London County and Westminster Bank, Ltd. (Lombard Street).

SACCONE & SPEED, Ltd., Waterport Street and Market Lane, Gibraltar, and Stangate House, Westminster Bridge, London, S.E. Hours of Business: 9 a.m. to 7 p.m. Incorporated as a Limited Company on 6th October, 1908, on the amalgamation of the business of James Speed and Co. with that of Jerome Saccone, Ltd. (The firm of James Speed and Co. was established in 1839 by James Andrews-Speed, grandfather of the present James Andrews-Speed, jun., and carried on by him until his death in 1867. Subsequently by his son of the same name until 1898, on his retiring from business, and from 1898 to 1908, when the two 3 H firms in question were amalgamated, by the two sons of the latter, viz., James Andrews-Speed, jun., and Alfred L. Andrews-Speed. Jerome Saccone, on the other hand, started busine'ss in his name in 1850, which he carried on until his death in 1887, when the firm was incorporated as a Limited Company by his successors.) Directors: Albert Porral, C.M.G., I.S.O. (Chairman), Joseph Patron, C.M. G. , J.P., James Andrews-Speed (jun.) and Alfred L. Andrews-Speed. Staff: Total sixty-five. Branches: Southsea, 5 and 6, Bank Buildings, Elm Grove; Chatham, 33, Railway Street; Devonport, 75, Fore Street; Malta, 20, Strada Mezzodi. Business: Wine and Spirit Merchants and. Shippers, Whisky Blenders, Manufacturers, Importers and Exporters of Cigars, Cigarettes and Tobacco. Connection: United Kingdom, Foreign and Colonial. Royal Warrants: Special Appointment to His Majesty King Alfonso of Spain, King Gustav V. of Sweden, His Imperial and Royal Highness Archduke Carlo Stefano of Austria. Telephones: No. 85 Gibraltar No. 2698 Hop, London; Nos. 273x and 272 Portsmouth; No. 354 Chatham; No. 164 Devonport; No. 117 Malta. Telegraphic Addresses: " Saccone" or " Speed," Gibraltar; " Subaltern, London " " Saccone," Portsmouth, Chatham, and Devonport; " Speed," Malta. Codes: Private and A B C (5th Edition). Bankers: Anglo-Egyptian Bank, Ltd. (Gibraltar), Wilts and Dorset Banking Co., Ltd. (Portsmouth), London County and Westminster Bank, Ltd. (London and Chatham), Lloyds Bank Limited (Devonport), Anglo-Egyptian Bank, Ltd. (Malta). Mr. Albert Porral, C.M.G., I.S.O., is Manager of the AngloEgyptian Bank, Ltd. (Gibraltar), Chairman of the Chamber of Commerce. Mr. Joseph Patron, C.M.G., is a Justice of the Peace, Barrister-at-law, Manager of the Anglo-Egyptian Bank, Ltd. (Gibraltar), President of the Exchange Committee, and a Sanitary Commissioner.

SADGROVE & CO., Wholesale Furniture Manufacturers, 2 to 12, Wilson Street, Finsbury, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1780 by the great-grandfather of the present principal, Walter Bishop Sadgrove. Business has descended from father to son down to the present date. Is the oldest house in the Furniture trade, and was established on the site now occupied by Broad Street Station, present proprietor's son making the fifth in direct succession from the founder of the business. Premises: Large Showrooms, covering about 40,000 feet: factories at Chadwell Heath extending over four acres. Specialities: Are well-known manufacturers of everything in wood pertaining to House Furnishing. Connection: United Kingdom, Colonial, South America, Egypt. Telephone: No. 6968 London Wall (two lines). Telegraphic Address: " Das-grove, Finsquare, London."

SADLER & COMPANY, LIMITED, Tar Distillers and Manufacturing Chemists, Cleveland Chemical Works, Middlesbroughon-Tees. Hours of Business: Usual. Established in 1870 by Sir Samuel Sadler. Incorporated as a Limited Company in. 1883. Directors: Cecil J. Sadler (Chairman), Robert Hutton Wilson, Sir John P. Fry, Bart.; and Robert Ford Gloag and Stanley A. Sadler (Joint Managing Directors). Branches: Ulverston (Lancs.), Carlton and Spennymoor (Durham). Business: Tar Distilling, Manufacture of all Tar Products, Acids, &c. Connection: United Kingdom, Foreign, Colonial. Tele- phones: No. 29 (four lines) Middlesbrough. Telegraphic Addresses: " Alizarin, Middlesbrough "; " Sadler, Middlesbrough." Bankers: National Provincial Bank of England, Ltd. (Middlesbrough).

SAFETY NON-EXPLOSIVE RESERVOIR CO., Ltd., Manufacturers of Safety Devices, Cans, Tanks, and Petrol Gas Machines, Snercold Engineering Works, Hampton Wick, Middlesex. Hours of Business: 8.30 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1907. Directors C. B. Charlesworth (Chairman), Aidan J. Tempest (Managing Director), G. J. Oakey, J. S. Charlesworth, M. Greenwald. Premises: Formerly at 62, Frith Street, Soho, London, moved to present address in 1908. Staff: About 100. Specialities: Safety Devices, Cans, Tanks and Petrol Gas Machines, all fitted with firm's patent "Snercold " Device for the prevention of bursting or explosion of receptacles containing inflammable liquids. Patents: For Snercold Safety Devices in many countries and de Laitte Petrol Gas Machine in Argentine. Awards: 'Gold Medal for Petrol Gas Machine, 1910, and a large number of Awards for the " Snercold " Devices. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1154 Kingston. Telegraphic Address: " Snercold, Kingston, Thames." Codes: A B C (5th Edition), Lieber's. Bankers: Barclay & Co., Ltd., East Molesey.

SAGAR, W. & J., Tanners, Ball Grove, Colne, Lancashire. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1860 by William Sagar, J.P., and John Sagar. Joined by Alfred Parker Sagar and Wm. Sagar (jun.). Present Principals: A. P. Sagar, Wm. Sagar. Premises: Extensive and up-to-date. Staff: 300. Branch: Hackbridge, Surrey. Business: Tanning. Telephone: No. S (National) Colne. Tele- graphic Address: " Sagars, Cottontree, Colne." Bankers: West Yorkshire Bank, Ltd.

SAGE (FREDERICK) & CO. (1905), Ltd., Show Case and Shop Front Fitters, &c., 58 and 62, Gray's Inn Road, London, W.C. Established about 1855 by the late Frederick Sage. Incorporated as a Limited Company in 1905. Directors: F. G. Sage (Chairman), F. Debenham, G. Moody, W. Denny. G. A. Coulson, General Manager. Branch: Johannesburg. Specialities: Air-tight Show-Cases, Shop Front Fittings, High Class Joinery, Fittings of all kinds for Banks, Museums, and Offices. Also supply Metal Work, Revolving Shutters, Facias, Signs, &c. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: To His late Majesty King Edward. Telephone: No. 2664 Holborn (four lines). Telegraphic and Cable Address: " Sage, London." Bankers: Union of London and Smiths Bank.

SAILLARD & CUBITT, Ostrich and Fancy Feather Manufacturers, 87, Aldersgate Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1860 by Benoit Saillard and Philip Saillard. Continued by .(1) Philip Saillard, 1864; (2) Saillard & Co., 1900'; (3) Saillard & Cubitt, 1908. Present Principals: Philip Saillard and Henry G. Cubitt. Premises: Factory at Greenhill's Rents, Cowcross Street, Smithfield, E.C. Staff: About 400. Specialities: Millinery, Ostrich Feathers and Feather Neckware. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 581 Holborn, London. Telegraphic Address: " Saillant, London." Code: A B C (5th Edition). Bankers: London County and Westminster Bank, Ltd. (Aldersgate).

SAINSBURY, S., 136, Regent Street, London, W. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1839 by the late S. Sainsbury, of Bath (Somerset). The present partners—A. F. Sainsbury, S. F. Sainsbury, and L. Sainsbury are sons of the founder. For sixty years the business was carried on at 176 and 177, Strand, W.C., from 1839 to 1899; then removed to Regent Street. Specialities: Chocolate, Fruit Syrups, and S. Sainsbury's Lavender Water. The factories are at 9 and 10, Noel Street, W. Telephone: No. 3667 Regent. Telegraphic Address: " Lavender, Reg, London."

ST. CLEMENT'S PRESS, Ltd., (formerly Clement's Printing Works, Ltd.), Newspaper and General Printers, Newspaper Buildings, Portugal Street, Kingsway, London, W.C. Hours of Business: (Office) 9 a.m. to 6 p.m.; (Works) day and night. Incorporated as a Limited Company in 1889. Directors: F. M. Bridgewater (Managing Director), Frank F. Bridgewater, Geo. Eaton Hart (Manager). Premises: Extensive Works in Portugal Street and Houghton. Street, consisting of seven floors, with a total cubical capacity of 300,000 ft., and a superficial area of 47,000 ft. Staff: 750. Staff Clubs: Sick, Swimming, Photographic, Book and Horticultural Clubs. Speciality: Printing Daily and Weekly. Newspapers, Magazines and Year Books. Also General Printing. Telephones: No. 5800 (four lines) Holborn. Telegraphic Address: " Printshop, London."

ST. ERASMO EXPORT PRESERVING CO., Ltd., (THE), Packers and Importers of Tinned Preserves, 72, 74, Tooley Street, London, S.E. Factories in Naples, Italy. Hours of Business: 9.15 a.m. to 6 p.m.; Saturdays, Close at 1 p.m. Incorporated as a Limited Company in 1908. Directors: Paolo Polenghi (Chairman and Managing Director), Robert Aitken McCallum (Managing Director), Albert Aston Ellis, Arthur Kislingbury. Premises: Extensive Factories at Via Molino dell' Inferno, St. Erasmo, Naples, covering about 14,000 square metres. Equipped with up-to-date appliances. Staff: 700 to 800. Specialities: Packers of the well known brands of Italian preserves " Tarantella," " Falstaff," " Gondolier," &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1648 Hop, London. Telegraphic Address: " Sciroppo, London." Code: A B C (5th Edition). Bankers: Bank of Scotland. The Chairman, Commendatore, Cav, Paolo Polenghi, is President of The Italian Chamber of Commerce in London.

ST. HELENS CABLE & RUBBER CO., Ltd., Manufacturers of Rubber Tyres, Tubes, and Matting for Motor Vehicles; also " Dialite " Cables, Rubber Cables, and Ebonite, Warrington, Lancs. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1906. Manager: J. H. C. Brooking. Secretary: 3H2 H. Evans. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 202 (two lines) Warrington. Telegraphic Addresses: Rubber Dept., " Elastrong "; Electrical Dept., " Dialite," Warrington. Bankers: Parr's Bank, Ltd. (St. Helens).

ST. HELEN'S SMELTING CO., (THE), Antimony Refiners, 3, Gore Street, Piccadilly, Manchester. Works: St. Helens, Lancs. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 1. p.m. Sole Proprietor: C. H. Nevill. Specialities: Antimony Re-fining, Antimony Oxide, Anti-Friction Metals. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 2262 Central, Manchester; No. 204 St. Helens. Telegraphic Address: " Helena," Manchester and St. Helens. Codes: Lieber's, Bedford McNeill, A B C (5th Edition), Simplex Condenser. Bankers: Lloyds Bank, Limited (Manchester).

SALAMAN, I., & CO. Ltd., Raw and Manufactured Ostrich and Fancy Feather Merchants, Monkwell House, Falcon Square, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1.30 p.m. Established in 1816 by Isaac Salaman. Incorporated as a Limited Company in 1895. Directors: G. I. Nathan, Elkin J. Salaman, Euston A. Salaman. One of the oldest houses in the trade. The business has been managed by members of the Salaman family since it was started. Branches: London, 7. Falcon Square, E.C.; Paris, 14 Rue Sainte Apolline; Port Elizabeth, Cape Colony; New York, 41-43, East 11th Street. Specialities: All descriptions of Ostrich and Fancy Feathers in the Raw State. Also manufactured Ostrich and Fancy Feathers, including Boas, Mounts and Aigrettes. Connection: World-wide. Telephone: No. 3215 Central. Telegraphic Address: " Monkwell, Cent, London." Codes: A B C (5th Edition), Lieber's, and Anderson's. Bankers: London County and Westminster Bank, Ltd.

SALMON & TAYLOR, Ltd., Cotton Spinners, Middle Brook Mills, Gilnow, Bolton. Hours of Business: 6 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1905. Directors: John K. Ainsworth, Reginald Ainsworth, A. Hampson Lord, Edward Robinson. Premises: Burnt down in 1871, rebuilt in 1872. Staff: About 140. Business: Cotton Spinning, Connection: United Kingdom, Foreign, Colonial. Telephone: No. 121 Boltop. Telegraphic Address: " Satyr, Bolton." Code: A B C (4th Edition). Bankers: Williams Deacon's Bank, Ltd.

SALMONS & SONS, Carriage Builders and Expert Motor Car Body Builders, Newport Pagnell, Bucks. London Showrooms and Works: 6, 7 and 8, Upper St. Martin's Lane, W.C. Hours of Business.: 6 a.m. to 6 p.m. Established in 1820 by Joseph Salmons. Succeeded by two sons. Present Principals: George Salmons and Arthur James Lucas Salmons (grandsons of founder). One of the oldest firms in the trade. Premises: Cover about three acres. Staff: 300. Speciality: Automobile Carriage Building. Connection: United Kingdom chiefly. Telephones: Nos. 2848 and 3338 Gerrard, London; No. 29 Newport Pagnell. Telegraphic Addresses: " Salmons, Newport Pagnell "; " Scaleboard, London."

SALT & SON, Ltd., Cutlers and Surgical Appliance Manufacturers, 5, and 6, Cherry Street, Birmingham; also Consulting Rooms 13, Wimpole Street, London, W. (by appointments). Hours of Business: 10 a.m. to 5 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1793 by T. Partridge Salt. Were cutlers to Napoleon, and have held a Royal Warrant since 1845. Incorporated as a Limited Company in 1902. Directors: E. W. Salt and W. A. Lloyd. Specialities: Artificial Limbs, Celluloid Trusses, Kidney Belt, Kidney Corset. Awards: At Vienna; Paris; Brussels; Dublin; Gold Medal, London, 1913. Connection: Universal. Contractors to H.M. Government and all Midland Hospitals, Dispensaries, &c. Royal Warrants: By Appointment to H.M. the King, Her late Majesty Queen Victoria and to His lato Majesty King Edward VII. Telephone: No. 2655 Central. Telegraphic Address: " Saltair, , Birmingham." Bankers: Lloyds Bank Limited (Birmingham).

SALT (SIR TITUS), BART., SONS & CO., Ltd., Textile Manufacturers, Saltaire, Yorkshire. Hours of Business: Usual. Established in 1824 by Titus Salt, created Baronet in 1869. Succeeded by Sir James Roberts, Bart., J.P., and J. H. N. Roberts. Incorporated as a Private Limited Company in 1881. Share Capital: £750,000, all held by members of the family. Directors: Sir James Roberts, Bart., J.P. (Chairman), J. H. N. Roberts. One of the greatest industrial undertakings in the country. Premises: Originally three small mills in Bradford. The present extensive mills, erected in 1851, are situated. on the river Aire, and are intersected by the main line of the -Midland Railway Co. and by the' Leeds and Liverpool Canal, which connects Hull with Liverpool. Own private siding from the railway for coal. Staff: 3,200. Branches: London, Friday Street, E.C., and Golden Square, W.; Glasgow, Renfield Street; Leeds, Wellington Street; Bradford, Well Street. Specialities: Alpaca and Mohair Dress Goods, Plain and Fancy Coatings and Suitings for Men's wear. Patentees of several Textile applications. Award: Grand Medal of the Legion of Honour, Paris, 1856. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 112, 113, 114, 115, Shipley; No. 8941 Central, London; No. 2415 Leeds; No. 457 Bradford. Telegraphic Address: " Salts, Saltaire." Bankers: Lloyds Bank Limited (Saltaire).

SALT UNION, Ltd., (THE), Salt Manufacturers, Colonial House, Liverpool. Hours of Business: Usual. Incorporated as a Limited Company in 1888. Chairman: G. H. Cox. Secretary: H. Bowman. Managing Directors: F. W. Clark and G. W. Malcolm. Chief Accountant: A. E. Showell. Premises include large works in Worcestershire, Cheshire, Durham, Carrickfergus. Staff: 3,500. Specialities: All kinds of Salt. Patents: Treatment of Brine. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 8454 (Central), Liverpool. Telegraphic Address: " Saltcellar, Liverpool." Bankers: Parr's Bank, Ltd., and others.

SALTER, GEO., & CO., West Bromwich. Hours of Business: 6.30 a.m. to 6 p.m.; 6.30 a.m. to 12 noon (Saturdays). Established in 1769 by Geo. Salter. Present Principals: Geo. Salter, T. H. Salter, J. H. Birch. One of the oldest houses in the trade. Premises: Cover five acres. Fully equipped works. London Offices: 101, Leadenhall Street, E.C. Staff: 1,250. Branches: Australia, Canada, and South Africa, etc. Specialities: Spring Balances, Steel Springs, Automatic Machines, Pressure Gauges, Typewriters, Testing Machines, Sad Irons, Box Irons, Gas Irons, Household Machines, etc. Contractors to War Office, Admiralty, Foreign and Colonial Governments, English and Foreign Railways, etc. Telephone: No. 216 (2 lines) West Bromwich. Telegraphic Addresses: " Salters, West-Bromwich "; " Spring-Balance, London." Mr. Geo. Salter has been twice Mayor of West Bromwich,

SALVESEN, CHR., & CO., Steamship Owners, Shipbrokers, Coal Exporters, Merchants, and Commission Agents, 29, Bernard Street, Leith. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1846 by J. T. Salvesen, of Grangemouth, and George Vair Turnbull, of Leith, trading as Salvesen & Turnbull. In 1852 J. T. Salvesen retired, and Chr. Salvesen was admitted as partner, the title being altered to Turnbull, Salvesen & Co. Continued as such until 1872, when George V. Turnbull retired, and present style was adopted. Chr. Salvesen died in January, 1911, and the Present Principals are J. T. Salvesen, F. G. Salvesen, Theodore E. Salvesen, his sons. Premises: 29, 31, 33 and 35, Bernard Street, three floors each. Stall: Fifty-five. Branches: 82, Gordon Street, Glasgow (Manager, H. C. Harding, with the firm since 1878), and Granton (Manager, H. Hansen, with the firm since 1872). Business: Steamship Owners (present fleet, 35 steamers), Coal Exporters, Merchants, Shipping, Forwarding and Commission Agents. Owners of lines of steamers running regularly to Bergen, Drontheim, Stavanger, Aalesund, Christiansund; also Malta and Alexandria. Agents for regular lines to Gothenburg, Faeroe Isles and Iceland, from Leith. Connection: United Kingdom and all North European Countries. Telephones: Nos. 274, 290, 450 and 1065 Leith (four lines); No. 4 Granton; No. 767 Argyle Glasgow. Telegraphic and Cable Addresses: " Salvesen," Leith, Granton, Glasgow. Bankers: Leith, British Linen Bank, and Royal Bank of Scotland; London, Royal Bank of Scotland.

SALVESEN, J. T., & CO., Steamship Owners, Shipbrokers, Coal Exporters, Forwarding Agents, Commission Agents, Lighter Owners, and Timber Merchants, Grangeburn Road, Grangemouth. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1843 by Johan Theodor Salvesen; carried on .by him until his decease in 1865. Partnership Successions: (1) J. T. Salvesen's Trustees, Gabriel Pedersen, Christian Salvesen, and Thomas Salvesen; (2) Niels Salvesen, H. A. Salvesen, Christian Salvesen; (3) H. A. Salvesen, D.L., J.P., Christian Salvesen, Henry Stark, J.P. Present Principal: H. A. Salvesen. One of the oldest firms in the trade. Premises: Commodious new Offices in. Grangeburn Road, facing the New Docks, and extensive Timber Yard in Earl's Road, with Railway Sidings, covering five acres; also large Sheds for storing Red Wood. Business: Owners of Passenger and Cargo Steamers with services to Christianssand, Arendal, and Christiania. Regular lines of Steamers to and from Stockholm, Finland, and West Coast of Norway. Lighters, Steam and Towing, between the East and West Coasts of Scotland via Forth and Clyde Canal. Also Timber Merchants; Importers of Pitch Pine, Baltic and White Sea Red and White Wood, Spars, &c. Telephones: No.1, Steamship Department and Stockholm Line; No. 8, Norway Steamers and Shipbroking, Coal and Forwarding Department; No. 52, Timber Department. Telegraphic Address " Salvesen, Grangemouth."

SAMES (WILLIAM), LIMITED, Pianoforte and Organ Manufacturers, Mozart Works, Ombersley Road, Balsall Heath, Birmingham. Hours of Business: Vary, according to the season of the year. Established in 1855. Incorporated as a Limited Company. Managing Director: Wm. Sames. Premises: Extend over one and a half acres, consisting of three-block Building, Drying Sheds, and Timber Yards. Speciality: High-class Pianos. Connection: United Kingdom, Colonial, Foreign. Telephone: No. 28 South, Birmingham. Telegraphic and Cable Address: " Instrument, Birmingham." Bankers: London City and Midland Bank, Ltd.

SAMUEL (BARNETT) & SONS, Ltd., Pianoforte Manufacturers, Makers and Importers of all kinds of Musical Instruments, Gramophones and Records, 32, 34 and 36, Worship Street, Finsbury, E.C. Recording Department: 30, City Road, E.C. Factories: Shepperton Road, London, N., and St. Anns Works, Harringay. Stores: Hill Street, Finsbury. Hours of Business: 8.30 a.m. to 7 p.m.; closed on Saturdays. Established in 1832 by Henry Solomon, Barnett Samuel and Josiah Solomon. Continued by Sampson Samuel, Nelson Samuel, Max Samuel and Selim Samuel. Incorporated as a private Limited Company in 1900. Joint Managing Directors: Nelson Samuel, Max L. Samuel and Selim Samuel. Claim to be the first English makers of Harmoniums, and the first importers of Pianos with Iron Frames and Check actions. Staff: About 200. Specialities: The Pistonola Player Piano, Chicago Cottage Organs, Musical Instruments of every description, Odeon, Jumbo and Fonotipia Records and the Dulcephone, an improved type of gramophone. Claim to have the largest stocks of Musical Instruments in Europe. Patents Numerous, chiefly piano-players and gramophones. Connection: World-wide, chiefly in Australia, South Africa and South America. Telephones: Nos. 5050, 5051 Wall (Warehouse); 9501 Wall (Recording Department); and No. 13934 Central, London (Factory). Telegraphic Addresses: " Piano, London " (Warehouse); " Discodeon, London " (Recording Department). Codes: A B C (5th Edition), Lieber's, and Private. Bankers: London Joint Stock Bank, Ltd. (Head Office).

SAMUEL, M., & CO., Merchants and Bankers, 25 and 27, Bishopsgate, London, E.C. Hours of Business: Usual. Established prior to 1832 by Marcus Samuel (d.). Present Principals: Samuel Samuel, Walter Horace Samuel, and Walter H. Levy. The firm was largely identified with the introduction of Tank Oil Steamers and Installations for Storage and Distribution of Oil in Bulk, also with the development of Japanese Commerce, and are the founders of, the Magadi Soda Co., Ltd., for the development of the Soda Lake of that name in British East Africa. Premises; Shell House, Bishopsgate. Staff z Numerous. Business: Importers of Eastern Produce. Exporters of British and other Manufactures. Bankers. Connection United Kingdom, Foreign, Colonial. Telephones: Nos. 5002, 5003 and 5004 London Wall. Telegraphic Address; " Leumas, London." Codes z Several. Bankers: Capital and Counties Bank, Ltd.

SAMUEL, MONTAGU & CO., Foreign Bankers, 60, Old Broad Street, London, E.C. Hours of Business: Usual Banking. Established fifty-nine years ago by the first Lord Swaythling, Ellis A. Franklin and Edwin L. Samuel. Present Principals: Rt. Hon. Lord Swaythling, Sir Stuart Samuel, Bart., M.P , Ernest L. Franklin, J.P., Frederic S. Franklin and Hon. Gerald S. Montagu. Business: Foreign Banking in all its branches. Connection: Correspondents in all parts of the world. Telephones: No. 1010 Central (four lines); and No. 11461 Central. Telegraphic Address: " Montagu, London." Codes: Lieber's, A B C (5th Edition), Western Union, &c. Bankers: Union of London and Smiths Bank, Ltd.

SAMUELS, C. E., & CO., Merchants, Lancaster House, Princess Street, Manchester. Hours of Business 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1897. Speciality: Piece Goods, Connection: Far East, South America, Africa, &c. Telephone: No. 2318 Central, Manchester. Telegraphic Address: " Vicimus, Manchester."

SAMUELSON, SIR B., & CO., LIMITED, Ironmasters, Newport Iron Works, Middlesbrough. Incorporated as a private Limited Company in 1887. Business: Ironmasters. Brands, B.S. Newport, B.S. Hematite. Telephone: No. 124 Middlesbrough. Telegraphic Address: " Samuelson, Middlesbrough." Bankers: London Joint Stock Bank, Ltd. (Middlesbrough); Glyn, Mills, Currie & Co., Ltd. (London).

SANDEMAN BROTHERS, Wholesale Oil and Grease Manufacturers, Ruchill Oil Works, Bilsland Drive, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established in 1883 by John Sandeman and Patrick Sandeman, the present principals. Premises: Cover two and a half acres; equipped with Distillery Plant, Oil Boiling Plant, and Grease-making Plant; also Plant for the manufacture of Iron Kegs, Drums, Tapers, Paint Pots, and Cooperage. Manufactures: Rosin Oils, Grease-making Oils, Russian Turpentine, Drying Oils for Paint Manufacture, Greases and Solidified Oils. Business purely manufacturing, and connection is confined to the Wholesale Oil and Paint trade. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 12 and 13 Kelvin. Telegraphic Address: " Retort, Glasgow." Codes:Al; ABC (5th Edition). Bankers I Bank of Scotland (Glasgow).

SANDEMAN, GEO. G., SONS & CO., Ltd., Wine Shippers, 20, St Swithin's Lane, London, E.C. Established in 1790 by George Sandeman, who came from Perth to London. Incorporated on June 17th, 1902, the entire interest in the business being confined to members of the Sandeman family. The Board of Directors consists of Albert Geo. Sandeman (Chairman), Walter Albert Sandeman, Ernest Albert Sandeman, H. Gerard, W. Sandeman. The founder of the firm resided at the close of the eighteenth century in Sherborne Lane, the offices in St. Swithin's Lane forming a portion of the building as it then was. Specialities: The Shipping of the finest Wines from Portugal, Spain, and Madeira to all the markets of the world. Branches: Oporto, Sandeman & Co.; Jerez, Sandeman, Buck & Co.; Lisbon, Sandeman Bros.; Madeira, Sandeman; Lisbon and Oporto, Sarano y Ca.; Bordeaux, Clossmann & Co.; Beaune, Champy Pere & Cie.; also Sandeman, Ltd., Sydney, New South Wales. They have agents in almost all the British Colonies and Foreign Countries. Telephone: No. 6118 Bank. Telegraphic and Cable Address: " Santalino, Cannon, London." Mr. Albert George Sandeman is a Director and past Governor of tho Bank of England.

SANDERS, REHDERS & CO., Ltd., Export Merchants, 108, Fenchurch Street, London, E.C. Hours of Business 9 a.m. to 6 p.m. Established in 1888 by H. Sanders. Incorporated as a Limited Company in 1907. Chairman and Managing Director H. Sanders. Premises: Cover four floors in London and two floors in Guardian Building, Manchester. Stall: About 70. Business: Export and Import Merchants to and from all parts of the World. Connection: United Kingdom, Colonial, China, Japan, South America, United States, and Africa. Telephones No. 4372 Avenue; No, 1331 London Wall; No. 441 Manchester. Telegraphic Address; "Theodosius," London, Manchester. Codes: Private and others. Bankers I Barclay & Co., Ltd.

SANDERS, S., & SONS, Diamond Merchants, Dealers in Precious Stones, 19, Vyse Street, Birmingham. Hours of Business: Usual. Established in 1890 by Stephen Sanders, since retired. Present Principals: Ernest H. Sanders and Percy C. Sanders. Antwerp Office: 58, Rue du Pelican. Business: Diamond Merchants and Dealers in Pearls and Precious Stones. Connection: United Kingdom and Colonial. Telephone: No. 5389 Central, Birmingham. Telegraphic Address: " Opals, Birmingham."

SANDERS, WM., & SONS, Incorporated Accountants, Auctioneers, Valuers, Estate and Insurance Agents, Mortgage Brokers, Principality Buildings, Queen Street, Cardiff. Hours of Business: Usual. Established in 1870 by William Sanders, J.P. (d.). Joined by C. F. Sanders and George W. Sanders in 1889, in practice as Wm. Sanders & Sons. Present Principals: Charles F. Sanders, J.P., F.S.A.A., F.A.I., George M. Sanders, F.S.A.A., and Alex Sanders, A.S.A.A. Ivor G. Sanders, A.S.A.A., is also engaged in the business. Business: Large Estate and Insurance Agency. Are Secretaries of the Principality Building Society (Assets exceed £560,000), Secretaries of the Cardiff United Estates Co., Limited, and Everard Land Co., Limited. Connection: Glamorgan and Monmouthshire (chiefly). Telephone: No. 1069 Cardiff. Telegraphic Address: " Sanders, Principality, Cardiff." Bankers: London and Provincial Bank, Ltd. The late Mr. William Sanders was a Justice of the Peace, Alderman, Mayor of Cardiff 1889 to 1890, a member of the Corporation until his death in 1903. Mr. C. F. Sanders entered Council in 1905, was created a Magistrate in 1906.

SANDERSON (ARTHUR) & SONS, Ltd., Manufacturers of Wall Papers, & c., 51, 52, 53, 54, 55, Berners Street, London, W. Works: Chiswick, lately rebuilt and greatly enlarged. Stag: At Berners Street, about 160 salesmen, clerks and packers; at Chiswick, 500 printers, packers, clerks, &c. Established in 1861 by Arthur Sanderson, who died in 1882, and was succeeded by his three sons, John W., Arthur B., and Harold W. Sanderson. Incorporated in 1900. Chairman, Arthur B. Sanderson; Directors, J. W. Sanderson, H. W. Sanderson, C. W. Paine, and P. Goodwin. Specialities: Artistic Wall Papers and Decorations of all kinds; Patent Veneered Hardwood Doors. Connection: United Kingdom, Foreign, Colonial. Telegraphic Address: "Derson, London." Telephone: No. 10050 Gerrard.

SANDERSON & ROBINSON, LIMITED, Engineers and Ironfounders, Sheepbridge Lane, Mansfield. Hours of Business: 7 a.m. to 5.30 p.m. Established in 1827 by Samuel Midworth. Partnership Successions: (1) William Midworth; (2) Jas. Bousfield, Wm. Bousfield; (3) Chas. and Frank Sanderson; (4) Sanderson & Robinson. Incorporated as a Limited Company in 1904. Directors: 0. Lindemann, F. A. Robinson (Managing Director), H. W. Sanderson. Premises: Extend over about five acres; land, eleven acres. Staff: 140 to 150. Speci-alities: Radiators, Flange Pipes, and Connections; High-class Engineers' Castings. Connection: United Kingdom. Contractors to H.M. Government (Admiralty, War Office). Telephone: No. 35 Mansfield. Telegraphic Address: " Sandersons, Mansfield."

SANDERSON (WILLIAM) & SON, Distillers and Whisky Blenders, Charlotte Lane, Leith. Hours of Business: 8 a.m. to 6 p.m. Established in 1863 by the late William Sanderson. Present Principals: William Mark Sanderson and Arthur Watson Sanderson. Branch Offices: 13, Cooper's Row, London, E.C. Speciality: High-class business (wholesale entirely); very fine Whiskies for Export; ship the following brands: Vat 69, " Old Gold," " 014 Gold Liqueur," Connection: United Kingdom, Foreign, Colonial. Telephone: No. 473 Leith. Telegraphic Address: " Blenders, Leith." Bankers: Clydesdale Bank, Ltd. Mr. William M. Sanderson is a Director of the North British Distillery Co., Ltd., which is the largest Distillery in the world; he is Managing Director of Glengarloch Distillery, Old Meldrum, also Managing Director of the Edinburgh and Leith Warehouse Co., Ltd.

SANDLE BROTHERS, Wholesale and Export Stationers, Booksellers, and Fancy Goods Warehousemen, 51, 53.53, 54, 55, 56, and 57, Paternoster Row; 1, 2, and 3, Lovell's Court; and 1, 2, 3, 4, 5, and 6, Chapter House Court, London, E.C. Established in 1893 by the present principals, Sidney John Sandle and Henry James Sandie, at Panyer House, in the wall of which is the sculptured Panyer Stone, traditionally regarded as marking the highest ground in the City of London. The design of the stone is used as the firm's trade-mark. Subsequently the firm acquired the businesses of D. Marshall & Co., Ltd.; Tidball, Saw & King; Sydney J. Saunders & Co.; P. J. Whitaker & Co., Ltd.; Tho Artistic Stationery Co.; and Thorburn, Aitken & Co., removing meanwhile to the building in Paternoster Row formerly occupied by the Religious Tract Society. Stall: About 250. Specialities: Writing and Printing Papers, Envelopes, Account Books, General and Fancy Stationery and Stationers' Fancy Goods, Post Cards, Post Card Albums, Christmas and New Year Cards, &c. Connection United Kingdom, Foreign, Colonial. Telephone: City, No. 123 (4 lines) Cent. Telegraphic Address: " Angleland, Cent, London." Code: A B C. Mr. S. J. Sandie is a member of the Court of Common Council of the City of London, and is Vice-President of the Stationers' AEsociation.

SANDS, HUNTER & CO., Specialists in Photographic Apparatus, 37, Bedford Street, Strand, London, W.C. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, close at 1 p.m. Established in 1874 by Sands & Hunter, at 20, Cranbourne Street, W. Specialities: Photographic Apparatus, New and Second-hand. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 12824 Central, London. Telegraphic Address: " Sansunter, , Westrand, London." Bankers: London County and Westminster Bank, Ltd. (Covent Garden Branch).

SANDS & McDOUGALL (Pty.), Ltd., Australian Merchants, 37 and 38, Mitre Street, London, E.C., and 365, Collins Street, Melbourne. /nc9rporated in Victoria, Australia. Hours of Business: London. 9.30 a.m. to 5 p.m. Incorporated as a Limited Company. London Manager: Limiel J. McDougall. Branches: Adelaide, Perth (Australia). Business: Australian Merchants. Connection: United Kingdom, Colonial. Telephone: No. 1090 Central, London. Telegraphic Address: " Sandalled, London." Codes: A B C (5th Edition), Western Union. Bankers: Commercial Bank of Australia, Ltd.

SANDS, T. A. & J. W., Woollen Manufacturers. Mills: Burley Vale Mills, Kirkstall Road. Warehouse and Offices: 9, Britannia Street, Leeds. Hours of Business .. Usual. Established in 1896 by T. A. Sands and J. W. Sands. Present Principal: T. A. Sands. Stall: Six; mill employees, 130. Specialities: Overcoating and Costume Cloths. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1720 Leeds. Telegraphic Address: " Britannia, Leeds." Bankers: National Provincial Bank of England, Ltd. (Leeds).

SANDYCROFT, Ltd., Manufacturers of Mining and Electrical Machinery. Works: Sandycroft, Chester. London Office: 9, Queen Street Place, E.C. Hours of Business: 10 a.m. to 5 p.m. Established in 1835 at Rhydymwyn, near Mold, Flint, by John Taylor, the distinguished Mining Engineer. Removed to present site about twenty years later. Incorporated as a Private Limited Company.. in 1900. Directors: E. Sydney Taylor (Managing Director), Robert E. Comman3, L. J. Hunt, Kenneth Cramp. Secretary: John Bailey. Probably the oldest firm of Mining Machinery Manufacturers in the country. Premises: Large, well-equipped Works on the Hawarden Castle estate on the banks of the river Dee. Extensive Shops and Quay on the River Dee, and a direct siding communication with the London and North-Western Railway. Staff: Ekpert Technical Engineering and Electrical; full complement of skilled workmen. Branches: Stores at Johannesburg, Transvaal; Bulawayo, Rhodesia. Business: Chiefly confined to the manufacture of Mining and Electrical Machinery, for which the Works are specially equipped. Patents: Several valuable elect. ical and others. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty). Telephone No, 2 Con.n.a.,h's Quay. Telegraphic and Cable Address: " Sandycroft, Hawarden." Bankers: Parr's Bank, Ltd. (Chester).

SANGSTER & CO., Ltd., Umbrella and Walking - Stick Manufacturers. Registered Office: 140, Regent Street, London, W. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1777 by William and John Sangster, at 94, Fleet Street. Incorporated in 1889. Directors: Edward Cox (Chairman), Hon. George Hy. Edwardes, and Freke Dagleish Williams. Specialities: Umbrellas, Mounted Walking Sticks, Sunshades, and Hunting Crops. The Company's manufactures have boon awarded Six Prize Medals. Connection: United Kingdom, Foreign, and Colonial. Royal Warrants: To Their Majesties the Ring and Queen, and Queen Alexandra.

SANKEY, J. H., & SON, Ltd., Merchants and Exporters of Best English Portland Cement, Lime, Slates, Bricks, Firegoods, &c. Head Once: Essex Wharf, Canning Town, London, E. Established in 1857 by John Hart Sankey. Incorporated as a Private Limited Company. Directors: J. H. Sankey (Chairman), C. H. Sankey (Managing Director), P. W. Sankey, A.M.I.E.E., George Smith. Secretary: E. Bailey. Branches Canning Town, North Woolwich, Kentish Town, Ilford, Romford, Brentwood, Plumstead, Woolwich Arsenal, Bexley Heath, Hendon, Beckenham Junction, Erith, Highams Park, &c. Specialities: Best English Portland Cement, Lime, Bricks, Slates, Tiles, Sanitary and Fire Clay Goods, &c. Have patented several inventions. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (War Office, Admiralty, Office of Works); also to the Port of London Authority, London County Council, th© London Water Board, principal Steam Shipping Companies, Railway Companies, Borough Councils, &c. Telephones: (Head Office) No. 1061 East (three lines). Telegraphic Address: " Sankey, Canning Town."

SANKEY (JOSEPH) & SONS, Ltd., Sheet Iron and Steel Manufacturers, Hardware Manufacturers, Metal Workers, Albert Street Works, Bilston; Bankfield Works, Bradley; Manor Works, Ettingshall Road; and Castle Works, Hadley, Salop. Hours of Business: Usual. Established in 1854 by the late Joseph Sankey. Later became Joseph Sankey & Sons. Incorporated as a. Limited Company in 1902. Directors: F, E. Sankey, G, H, Sankey (Managing Directors), J. Chambers, S. J. Sankey. London Agencies: 118, Cannon Street, E.C., and 57, Bishopsgate, E.C. Business: Manufacture of Iron and Steel Sheets and Stampings; Hardware Manufacturers; Metal Workers. Motor Car Bodies;' Sankey's Patent Steel Wheel. Patents: Various. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 115 Bilston. Telegraphic Address: " Sankey, Bilston." Codes: Lieber's; A B C (5th Edition). Bankers: United Counties Bank, Ltd.

SANKEY SUGAR CO., (THE), Sugar Refiners. Head Office and Works: Earlestown, Lancs. Liverpool Office: 2, Dale Street. Hours of Business: Usual. Established in 1855. Speciality: High-class Refined Sugars. Telephones: No. 6 Newton-le-Willows; No. 7861 Central, Liverpool. Telegraphic Address: " Sankey," Earlestown and Liverpool.

SASSOON (CHARLES I.) & CO., Merchants and Shippers, 28, Oxford Street, Manchester. Hours of Business: Usual. Present Principals: Stafford Sassoon, David C. Sassoon. Business: Merchants and Shippers. Telephone: No. 3348 (Central), Manchester. Telegraphic Address: " Saleh, Manchester."

SAUNDERS (ALFRED) & CO., Wholesale Wine and Spirit Merchants, Valuers and Gaugers, 37 and 38, Mark Lane, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1883 by Alfred Saunders, trading as Alfred Saunders. Title of firm changed to present in 1906, when Frederick C. J. Saunders (son) came into the business. Present Principal: Alfred Saunders. Business has been carried on at 37 and 38, Mark Lane for thirty-one years. Speciality: Finest quality of Wines and Spirits. Connection: United Kingdom. Telephone: No. 730 (P.O.) City. Bankers: Robarts, Lubbock & Co.

SAUNDERS (EDWARD) & SON, Ltd., Wholesale and Export Stationers. Works: 10, Little Sutton Street, Clerkenwell, E.C.; Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Incorporated as a Limited Company. Business: Largely engaged in the Wholesale and Export Stationery trade. Telephone: No. 6833 (seven lines). ' Telegraphic Address: " Obverting, Smith, London." Bankers: London City and Midland Bank, Ltd.

SAUNDERS & TAYLOR, Ltd., Warming, Ventilating, Drying, and Electrical Engineers, 43, Lower Mosley Street, Manchester, and 36, Dale Street, Liverpool. Hours of Business: 8.30 a.m. to 6.30 p.m. Established in 1875 by Samuel Saunders. Joined by C. W. Taylor in 1897. Incorporated as a Limited Company in 1898. Directors: Samuel Saunders, Christopher W. Taylor, S. M. Saunders, B.Sc., A.M.I.M.E., &c. Originally Heating Engineers only, some of the earliest examples of their work still being in successful operation, although the practice and extent of the Heating trade has changed greatly. Have now several departments for the different branches of work. Staff: Large and competent sent to all parts of the country. Specialities: Numerous, connected with Warming, Ventilating, Drying, and Electrical Engineering. Patents: Several. Connection: United Kingdom. Telephones: Nos. 4261 and 4262 Central, Manchester, and 7371 Central, Liverpool. Telegraphic Address: " Warmth, Manchester." Code Western Union. Bankers: Lancashire and Yorkshire Bank, Ltd.

SAUNDERS & WARBURTON, Corn Millers Hay and Straw Merchants, 25, 27 and 29, Broad Street, Pendleton. _ Mills, Richmond Street, Pendleton, Manchester. Hours of Business: 7.30 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 18b0 by T. Boddington (uncle of Samuel Saunders, one of the present proprietors) as Boddington & Leigh. Present Principals: Samuel Saunders, T. O. Warburton and John Binns. Claim to be the oldest Corn Business in Pendleton; when founded occupied a small shop at No. 29, Broad Street, now extends to 25 and 27, and recently erected a large mill in Richmond Street. Branches: Manchester, 385 and 387, City Road; Broughton, 114, Great Clowes Street. Specialities: Purified Horse Feed. The Hay is cut and cleaned on the " Vortex " principle. Also deal largely in Canadian Hay. Contractors to H.M. Government (War Office) (Forage). Telephone: Nos. 177 and 178 (National); No. 7090 Central, Pendleton. Code A B C. Bankers: Parr's Bank, Ltd. (Pendleton). Saunders & Warburton are also the proprietors of the firm of E. Denson & Co., 8, Peter Street, Manchester, Forage Merchants and Importers with a large connection. Mr. T. 0. Warburton is Vice-President of the Manchester and Salford Corn Merchants' Association, and was one of its Founders.

SAVORY & MOORES Ltd., Pharmaceutical Chemists, 143, New Bond Street, London, W, Established by Thomas Field Savory about 1797. Incorporated in 1902 as a Private Company. Branches at 29, Chapel Street., Belgrave Square, and 1, Lancaster Gate, Hyde Park. Connections: Throughout the United Kingdom, the Colonies, and Abroad. Since the commencement -of the reign of the late Queen Victoria the firm has held a Royal Warrant of Appointment. Telegraphic Address: " Samoore, London." Tele-phone: No. 4031 Gerrard.

SAVOY HOTEL, Ltd. (THE), Hotel and Restaurant Proprietors, Strand, London, W.C. Established in 1889 by a Syndicate Company formed by the late Richard D'Oyly Carte. Incorporated in same year under above title. Present Directors: Rupert D'Oyly Carte (Chairman), Stanley C. Boulter (Vice-Chairman), G. ReevesSmith (Managing Director), Hwf a Williams, R. A. Handcock, and A. Gathorne Hardy. Special Features: The distinctive characteristics of a sumptuously appointed hotel in conjunction with those of a perfectly equipped modern restaurant de luxe. Under the same direction are Claridge's Hotel, Brook Street, Grosvenor Square; the Berkeley Hotel, Piccadilly; Simpson's, the well-known English restaurant in the Strand; and the Grand Hotel, Rome. Staff: Upwards of 1,240 persons at the various hotels owned by the Company. Telephone: No. 4343 Gerrard. Telegraphic Address: " Savoy Hotel, London."

SAXBY & FARMER, Ltd., Railway Signalling Engineers, 53, Victoria Street, Westminster, London, S.W., and at Chippenham, Wilts. Established in 1856 by John Saxby. In 1860 the partnership consisted of John Saxby and John Stinson Farmer. Incorporated as a Limited Company in 1893. Percy F. Hodgson, M.Inst.Mech.E. (Managing Director). Premises: Large Works at Chippenham, Wilts, and Calcutta, India. Staff: Between 700 and 800, with outdoor men varying from 100 to 1000 as work necessitates. Specialities: Union of Lock and Block Systems, Facing Point Locks, and other Safety Appliances. These are used by the principal railways in the world. Inventions for various Railway Safety Appliances too numerous to specify have been patented by the Company. Awards: At leading Exhibitions. Telephones: No. 2285 Victoria; No. 3 Chippenham. Telegraphic Addresses: " Signalmen, Vic, London "; " Signals, Chippenham." Codes: A B C (5th Edition); A 1; Bentley's,

SAYER, HENRY J., Tinplate and Metal Merchant, 24, 26 and 28, Summer Row, Birmingham. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1857. Present Principal: Henry J. Sayer, J.P. Business: Tinplate and Metal Merchant Telephones: -Nos. 233 and 1618 Central, Birmingham. Telegraphic and Cable Address: " Sayer, Birmingham." Bankers: Bank of England. Mr. Henry J. Sayer is. an Alderman and a Justice of the Peace, Chairman of the Watch Committee, Vice Chairman of the Drainage Board, was Lord Mayor of Birmingham, 1906-19071908, and was a member of the Education Committee.

SCALES, W. H., & CO., Limited, Foreign Shipping Merchants of Textile Goods, East Parade No. 63, Bradford. Hours of Business: 9 a.m. to 6 p.m. Established in 1882 by Scales & Beckett. Continued as Scales and Hill, 1893-1899. Incorporated as a Private Limited Company, January, 1912. Directors:W W. H. Scales, F. A. Scales, and A. Stephenson. Staff: About fifty. Branches: 3, South Parade, Manchester, and King's Building, Hornby Road, Bombay. Business: Foreign Shipping Merchants of Textile Goods. Connection: Foreign, Colonial. Telephones: Nos. 4760 and 4761 Bradford, and No. 3932 Central, Manchester. Telegraphic Address: " Scales, Bradford." Bankers: Bradford District Bank, Ltd.

SCAMPTON (JOHN) & CO., Yarn and Wool Merchants, Clinton Street. Leicester. Hours of Business: Usual. Established in 1876 by John Scampton, the present principal. Branch: Hounds Gate, Nottingham. Business: Yarn and Wool Merchants. Connection: United Kingdom, Continental. Telephone: No. 22Y Leicester. Mr. John Scampton is an Alderman of the Leicestershire County Council.

" SCANDINAVIA " BELTING, Ltd., Manufacturers of Textile Machine Belting. Head Office: 59, Southwark Street, London, E.C. Works: Scandinavia Mills, Cleckheaton, Yorks. Hours of Business: 10 a.m. to 6 p.m. Established in 1879 by W. W. Cobbett and W. Fenton. Incorporated as a Limited Company. Directors: W. W. Cobbett (Chairman), J. Fenton, J. H. Fenton, E. Bartikeit, T. E. Dalmaine and A. A. Pearson. Specialities: " Scandinavia " M.C.M. Belting, " Saturn " Hair Belting, Brake Linings, Cone Clutch Liners, &c. Connection:- World-wide. Telephones; No. 2001 Hop; No. '979 Central, London. Telegraphic Address: " Scandinavia, London." Cable Address: " Scandilex, London." Bankers: London County and Westminster Bank, Ltd. (Borough); London City and Midland Bank, Ltd. (Cleckheaton).

SCANTLEBURY & CO., Timber Agents and Brokers, 85, Gracechurch Street, London, E.C. Hours of Business: 9.30 a.m. to 6.30 p.m. Established in 1893. Connection: London and Coast. Telephone: No. 4455 Avenue (five lines). Telegraphic Address: " Treetop, London." Codes: New Zebra and Wood. Bankers: London County and Westminster Bank, Ltd. (Head Office).

SCHEDIN, G., Iron and Steel Merchant, Market Place Buildings, Sheffield. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1910 by G. Schedin, the present principal. Specialities: Swedish Iron and Steel, Ore. Sole Agents for the " Lulea " Brand of Swedish Pig Iron. Connection: United Kingdom, the Continent and United States. Telephone: No. 1726 Central, Sheffield. Telegraphic Address: " Incitatus, Sheffield." Code: A B C (5th Edition). Bankers: United Counties Bank, Ltd.

SCHMIDT, CONRAD WM. (F. A. GLAESER), Ltd., Varnish, Japan, Enamel, and Washable Distemper Manufacturers, Carpenter's Road, Stratford, London, E. Hours of Business: 9 a.m. to 6 p.m. Established in 1878 by Conrad Wm. Schmidt and F. A. Glaeser. Incorporated as a Private Limited Company in 1907. Directors: F. A. Glaeser (Chairman), Henry Schmidt (Vice - Chairman), Clement Fichtner and Emil Zapp (Joint Managing Directors). One of the largest Varnish, Enamel, and Sanitary Distemper Works in Great Britain, situated in Stratford, Essex. Premises very extensive, buildings now covering an area of two and a half acres. Every modern improvement introduced. Stag: Average 160. Specialities: " S "Brand Varnishes and Enamels of high-class quality only, including the well-known Alhambra White Japan. Also " Sanatomur " Washable Distemper in paste and " Stratolor " Washable Distemper in powder, " Separol " Varnish and Paint Remover, &c. Trade-marks known all over the world. Owners of special and secret manufactures. Connection: World-wide. Agencies or representatives in every country. Hold a Royal Warrant of Appointment to Her late Majesty Queen Victoria for Varnishes and Enamels. Telephones: Nos. 781 and 782 Stratford, Telegraphic and Cable Address: " Glaeser, London." Bankers: Three British Banks, numerous Foreign Banks.

SCHMOELE, RHODES & CO., Import and Export Merchants, 131, Wool Exchange, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1880. Present Principals: Henry Schmoele and George Webber Rhodes. Business: Import and Export Merchants. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1488 Central, London. Telegraphic Address: " Zither, London." Code: A B C. Bankers: Parr's Bank, Ltd. (Head Office, London, E.C.).

SCHOEN STEEL WHEEL CO., Ltd. (THE), Makers of Railway and Tramway Wheels and Axles, Newlay, Leeds. London Office: Caxton House, Westminster, S.W. Speciality: Schoen Solid. Forged and Rolled Steel Wheel for Railway and Tramway purposes. Telephone: No. 3780 Central, Leeds; No. 48 Horsforth, Leeds. Telegraphic Address: " Schoen, Leeds." Code: Western Union.

SCHOFIELD, ROBERT, Flannel Manufacturer, Well i'-th'-Lane Mills, Rochdale. London Warehouse: 7, Milk Street Buildings, E.C. Hours of Business: Usual. Established in 1856 by Robert Schofield, younger branch of family making Flannels in the eighteenth century. Present Principals: Benjamin Schofield and Robert William Schofield (sons). Specialities: Admiralty Flannel and all descriptions of Plain and Fancy Flannels. Connection: United Kingdom and Colonial. Contractors to H.M. Government (Admiralty, War Office, India Office) and Crown Colonies. Telephone: No. 277 Rochdale. Telegraphic Address: " Wellith, Rochdale." Bankers: Williams Deacon's Bank, Ltd.

SCHOFIELD & SIMS, Ltd., Educational and General Publishers, Huddersfield. Hours of Business: 9 a.m. to 6 p.m. Established in 1899 by Wright Schofield and Colin Sims. Incorporated as a private Limited Company in 1901. Directors Wright Schofield (Managing Director ),Colin Sims (Chairman), Christopher E. Bygott. Branch: Deansgate, Manchester. Specialities: Educational Works, including Music. Make a special feature of Patent Weaving Machines for teaching Weaving in the School and Home. Patents: Demonstration Portfolio, Simplex Weaving Machines, Blackboard with double motion, Connection; United Kingdom, Foreign, Colonial. Telephones: No. 684 Huddersfield. Telegraphic and Cable Address " Scholastic, Huddersfield."

SCHOLEFIELD, GOODMAN & SONS,' Ltd., General Export Merchants, 135, Edmund Street, Birmingham, and 31, Great St. Helens, London, E.C. Established about 1780. Directors: F. B. Goodman, J.P., E. M. Goodman, C. J. Goodman, A. J. Christie, F. Leslie Wright, J. Pearman Smith. Connection: Foreign and Colonial. Telephones: Nog. 290 and 3931 Central, Birmingham; No. 3054 Central, London. Telegraphic Address: " Scholefield," Birmingham and London. Bankers: London City & Midland Bank, Ltd.

SCHOLEFIELD, RICHARD, Engineer and Ironfounder, Burley Vale Mills, Kirkstall Road, Leeds. Hours of Business: 9 a.m. to 5 p.m. Established in 1868 by Richard Scholefield (d.). Present Principals: Edwin Scholefield and William Scholefield (Executors of Richard Scholefield since 1910). Premises: Cover nearly three acres. Specialities: Brickmaking Machinery, Coarse and Fine Grinding Machinery, and General Ironfounding. Patents: Numerous. Awards: and Medals. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1513 and extensions, Leeds. Telegraphic Address: " Brick, Leeds." Cable Address " Brick, Leeds, England." Code: A B C (5th Edition). Bankers: National Provincial Bank of England, Ltd. (Leeds).

SCHOTT & CO., Music Publishers, 157, Regent Street, and 48, Great Marlborough Street, London, W.; Mayence (Germany); and at Brussels and Paris. Established in 1770 at Mayence; in 1835, London.

SCHRADER, MITCHELL & WEIR, Leather and Hide Factors, Merchants, Importers and Exporters, '114, Howard Street, Glasgow. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 2 p.m. Established in 1854 by George Schrader (d.), joined by J. 0. Mitchell in 1860 as Schrader & Mitchell. In 1886 A. C. Weir joined; firm carried on as Schrader, Mitchell & Weir. Present Principals: A. C. Weir, J. C. Weir (since 1907) and Cecil M. Weir (since 1910). Business gradually grew and is now one of the largest of its kind in the Kingdom. Premises: Consisting of eight floors in Glasgow, six in Manchester, five in Northampton, three in Leicester, five in London, and two in Boston. Staff: Large. Branches: Manchester, Mary Street, Strangeways; London, 19, Tyer's Gateway, Market Street, Bermondsey, S.E.; Leicester, Calais Hill, Granby Street; Northampton, 5 and 7, Fish Street; and 70, South Street, Boston, Mass., U.S.A. Specialities: Leathers and Hides, Extensive Home and Foreign trade. Connection: United King- dom, Foreign, Colonial. Telephones: No. 8835 Central (two lines), Glasgow; No. 4725 City, Manchester; No. 659 Hop, London; No. 1756 Leicester; No. 490 Northampton. Telegraphic Addresses: " Schrader," Glasgow, Manchester, Leicester, Northampton " Schraderism, Borom, London."

SCHULTZE CO., Ltd. (THE). Head Office: 254A, Gray's Inn Road, London, W.C. The first Schultze Gunpowder Co. was incorporated in 1868; present Company incorporated 19th July, 1911. Premises: Extensive Works at Eyeworth, Redbridge, and Totton, Hants. Manufacturers of Smokeless Gunpowder and Cartridges for use in Sporting Shot Guns. One of the best-known concerns in this industry. Telephone: No. 20 Holborn. Telegraphic Address: "Eyeworth, London." Bankers: Union of London and Smiths Bank, Ltd. (2, Princes Street, E.C.).

SCHUNCK & CO., Merchants, 23, Great George Street, Leeds. Hours of Business: Usual. Established in 1815 by Martin Schunck, Henry Schunck, Henry Mylins. One of the oldest firms in the trade. Branches: Bradford, Telegraph Chambers; Manchester, 134, Deansgate. Specialities: Yarns, Tops, Noils, Stuffs, Woollens, &c. Connection: All Markets. Tele-phones: Nos. 3946 Central, Manchester, and 2391 General; 291 Yarns; 1399 Goods; 3463 Private, Leeds. Telegraphic Address: " Schuncks, Leeds." Codes: A B C (4th and 5th Editions) A 1, and Lieber's.

SCHUTT, H., & CO'S SUCCESSORS, Ltd., Wool Merchants and Topmakers, 149, Sunbridge Road, Bradford. Hours of Business: 8 a.m. to 6 p.m. Established in 1850 by H. P. Schutt (d.). Incorporated as a Limited Company in 1900. Directors: E. Schute and E. Reuter. Business: Wool Merchants, Import and Export. Telephone: No. 494 Bradford. Telegraphic Address: " Syringa, Bradford." Bankers: London City and Midland Bank, Ltd.

SCHWEPPES (Ltd.), Manufacturers of Mineral Waters, 64, Hammersmith Road, London, W. Hours of Business: 9 a.m. to 5 p.m. Established by Mr. Schweppe about 1780. Incorporated as a Company in 1897. Specialities: Mineral Waters, for which the Company have a world-wide reputation. Branches: Liverpool, Bristol, Glas, gow, Plymouth, Colwall, Sydney, and Melbourne. Royal Warrant Holders since 1834. Telephones: Nos. 240, 241, and 242 Hammersmith. Telegraphic Address: " Celebrated, London."

SCIAMA & CO., LIMITED, Ostrich Feather Importers and Merchants, 1 and 3, Cripplegate Street, Golden Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1882 in London by Prosper Sciama and Edmond Sciama. In France founded about 100 years ago. • Incorporated as a Limited Company in 1906. Directors: Henri Blumenfeld-Sciama, Andre Blumenfeld- Sciama, Leon Bollack, George Blumenfeld, Charles Frederick Downham (Managing Director). Branches: Port Elizabeth and Oudtshorn, South Africa. In • Paris, Societe nonym° Sciama, 4, Rue d'Enghien; Berlin, Sciama G. M. B. H., Kopenickerstrasse 126; New York, Sciama & Co., 57, East Eighth Street; Tripoli (Barbary), Sciama & Co.; Buenos Ayres, Sciama & Co., 1685, Estados Unidos. Business: Importers and Merchants in Rough Ostrich Feathers, Egret Feathers, and Bird Skins. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1854 London Wall. Telegraphic Address: " Sciama," London, Paris, New York, &c. Bankers: London County and Westminster Bank (Aldersgate Street, E.C.).

SCLATER, ARTHUR W., A.M.Inst.C.E., M.I.E.E. (Electrical Engineer), 14, Sackville Street, Piccadilly, W. Works and Stores: Acton, London, W. Hours of Business: 10 a.m. to 5 p.m. Established in 1891 by Arthur W. Sclater, at 182, Oxford Street, W. Present Principal: Arthur W. Sclater. Business: The Electrification of large Country Estates, including the supply of Electrical Power for all Estate Work as well as Lighting. The laying down of Electrical Installations driven by Crude Oil, Producer Gas, Water Power and other forms of cheap motor power. Construction of Electrically Driven Pumping Installations for domestic and fire purposes, automatic and hand Controlled, Wiring of Mansions in London and Country for Lighting, Heating, Cooking, &c. Patents: On Starting Internal Combustion Engines of all kinds, Starting Oil Engines Cold, without the use of a heating lamp (in conjunction with Ruston, Proctor & Co., Ltd., -of Lincoln). Connection United Kingdom. Telephone No, 334 Mayfair, London. Telegraphic Address: " Eniteo , Piccy, London." Cable Address: " Eniteo, London." Bankers: Union of London and Smiths Bank, Ltd. Mr. Sclater was Consulting Electrical Engineer to the late School Board for London, and also to the Guardians of Paddington, Croydon, &c., and to . many London Hospitals. He has also been Engineer to the Galway Electric Company, an Assistant Engineer to the Metropolitan Electric Supply Co., and formerly Engineer, now Consulting Engineer, to the Northwich Electric Supply Co., Consulting Engineer to the Hon. Society of Lincoln's Inn.

SCOTT (ADAM) & CO.. Wine Shippers and Whisky Exporters, 44, Upper Sackville Street, Dublin; 81, Great Tower Street, London, E.C.; and 15, Quality Street, Leith. Hours of Business: 9 a.m. to 6 p.m. Established in 1868 by Adam Scott, J.P., the present principal. Premises: Built in 1868, extend from Sackville Street to Moor Street. Bonded Warehouse, High Street, and Export Bottling Stores, Custom House Docks. Business: Sole Proprietors of Scott's Delicious Cherry Whisky, made from John Jamieson and Sons' * * * Whisky, over seven years old. Claim to hold one of the choicest stocks of Wines and Spirits at home and in all wine producing countries. Sole Agents in the United Kingdom and America for the renowned Vino Meloso Sherry, for maturing and mellowing whisky. Awards: Gold Medal, Milan, 1906; Gold Medal, Distillers' Exhibition, Dublin, 1894. Connection: World-wide. Telephone: No. 718 Dublin. Telegraphic Address:" Scott, Dublin." Code: A B C. Bankers: Royal Bank of Ireland, Ltd. (Dublin). Mr. Scott is a Justice of the Peace for the City of Dublin.

SCOTT ADIE, Ltd., Scotch Warehouse, The Royal Clan Tartan Warehouse, 115 and 115A, Regent Street, London, W. Established in 1854. Specialities: Clan Tartans, Homespuns and Silks, Scotch Woollen Goods; Travelling Rugs and Shawls in all the Clan Tartans; Ladies' and Gentlemen's Tailoring, and Hand-knit Hosiery. Connection: Throughout the United Kingdom. Under the patronage of His late Majesty King Edward and H.M. King George V., and by Royal Appointment to H.M. Queen Alexandra, H.M. Queen Mary, and H.R.H. the Princess Royal. Also supply the Foreign Courts. Telephone: No. 3699 Regent. Telegraphic Address: " Scott Adie, London."

SCOTT, A. G., & CO., Ltd., Plain and Decorated Tin Box Manufacturers, Grove Street, Deptford, London, S.E. Hours of Business: Office, 9 a.m. to 7 p.m. Established in 1890 by the present Directors. Incorporated as a Limited Company. Directors: Arthur George Scott (Chairman), Claud Thornton Cayley, Edwin John Tucker and Daniel Clark (Works Manager). Premises: Cover about 77,000 square feet floor space. Equipped with up-todate appliances. Staff: 800 to 850. Staff Clubs: Football, Co-operative Supply. Specialities: Tin Boxes of all descriptions. High Class Colour Printing on Tin Plates, Advertising Tablets, &c. Telephone: No. 73 New Cross, London (two. lines). Telegraphic Address: " Auriform, Deptmark, London." Code: A B C. Bankers: Glyn, Mills, Currie & Co.

SCOTT, A. & R., Ltd., Millers and Food Specialists. Registered Office: West Mills, Colinton, Midlothian • Upper Keir Mills and Lower Keir Mills, Dunblane; and 52, King William Street, London, E.C. Hours of Business: Office, 9 a.m. to 5.30 p.m. Established in 1878. Incorporated as a Limited Company. Directors: Thomas Francis Taylor, Thomas William Drinkwater, Ph.D.,F.R.S.E., F.I.C., George Haskell Boy, Andrew Scott Lauder, and Richard Dalrymple Lauder (Managing Directors). Secretary: James Allan. Specialities: 'M.O.F. Food, Scott's Porage Oats. Awards: Nine First Exhibits. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: Special appointment to H.R.H. The Prince of Wales. Telephones: No. 57 Colinton, No. 9 Dunblane; No. 2700 City, London. Telegraphic Addresses: " Porage," Colinton and Dunblane; " Relishable, London." Bankers: Clydesdale Bank, 'Ltd. (Glasgow), Lloyds Bank Limited (Lombard Street, London).

SCOTT, E., & CO., Ltd. (closely allied with GEORGE SCOTT & SON [London], Ltd.), Engineers, Kingsway House, Kingsway, London, W.C. Works: 44, Christian Street, London, E. Branch Offices: 19, Waterloo Street, Glasgow; Northern Assurance Buildings, Albert Square, Manchester; and at Fall River, U.S.A., Montreal, Buenos Aires. Specialities: Plant and Machinery suitable for Export, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 9857 Gerrard; Glasgow, No. 680 Argyle; Manchester, No. 5518 City. Telegraphic Addresses: " Niobate, London "; Niobate, Glasgow "; " Niobate, Manchester." Bankers: Manchester and Liverpool District Bank.

SCOTT, GREENWOOD & SON, Trade Journal and Technical Book Publishers, and Booksellers, 8, Broadway, Ludgate Hill, London, E. C. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1875 by Thomas Greenwood and William Hoseason Smith, trading as Smith, Greenwood & Co. From 1896 to 1905, the firm traded as Scott, Greenwood & Co. Present Principal: Edgar Greenwood, under title as above. Business: The Publishing of Technical Books for Manufacturers and Technical Classes. Are the Proprietors and Publishers of " The Oil and Colour Trades Journal," " The Pottery Gazette," " The Hatters' Gazette." Telephone: No. 12833 Central. Telegraphic Address: "Printeries, London." Bankers: London County and Westminster Bank.

SCOTT & HODGSON, Ltd., Engineers, Guide Bridge Iron Works, near Manchester. Hours of Business: 6 a.m. to 5.30 p.m. Established about 1840 by Martin & Smethurst. Incorporated as a Limited Company in 1900. Directors: Charles Scott, Edward Scott (Chairman), E. H. Scott, Harry Hodgson and Roland Hodgson. Staff: 300 to 350. Business: Steam Engines up to 3000 H.P., Iron Founders, Millwrights, Large Cut Spur Gears in Iron or Steel, any weight. Patent: Valve Gear. Connection: India, South America and Bulgaria. Contractors to H.M. Government (Admiralty, India Office). Telephone: No. 67 Ashtonunder-Lyne. Telegraphic Address; " Engines, Hooley Hill." Codes: A B C and A 1. Bankers: Williams Deacon's Bank, Ltd. (Manchester).

SCOTT (HUDSON) & SONS, Ltd., Lithographers and Decorated Sheet Metal Box Manufacturers, Carlisle. Hours of Business 9 a.m. to 5.45 p.m.; Saturdays, Close at 12.15 p.m. Established in 1799 by Benjamin Scott. Succeeded by (1) Hudson Scott (nephew), (2) Benjamin Scott and William Hudson Scott (sons), trading as Hudson Scott & Sons. Incorporated as a Private Limited Company in 1898. Directors: Sir Benjamin Scott (Chairman), Henry Edward Baber; and Edwin Scott Nicholson and Frank Nutter Hepworth (Managing Directors). One of the oldest firms in the trade. Premises: Very extensive. Cover about five acres. Equipped with up-to-date appliances. Branch: Works, City Road, Newcastle-on-Tyne. Staff: About 1150. Branches; Offices, London, 5 and 6, Great Winchester Street, E.C.; Liverpool, 36, Dale Street; Glasgow, 60, St. Enoch Square; Paris, 3, Place des Victoires. Specialities: Chromo, Lithographing, Printing on Tin Plates, Manufacturers of Decorated Sheet Metal Boxes, Show Cards and Metal Tablets. Connection: United Kingdom, Foreign, Colonial. Royal Warrants: Held a special appointment to Her late Majesty Queen Victoria. Telephone: No. 16 Carlisle; No. 1449 Central (P. 0.), London; No. 2186 Cantral (P. 0.) Liverpool; No. 223 (P. 0.), Glasgow; No. 3140 Central, Newcastle. Telegraphic Addresses: " Hudson, Carlisle "; " Demitints," London and Glasgow; " Hudscot," Newcastle-on-Tyne and Liverpool; " Hudscot, Paris." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd.

SCOTT, KNAPTON & CO., Worsted Stuff Manufacturers, Beehive Mills, Thornton Road, Bradford. Hours of Business: 6.30 a.m. to 5.45 p.m. Established in 1894 by Joe Scott and Chas. D. Knapton. Present Principals: Philip H. Knapton, Nathan Crowther, Business a continuation of Joseph Wade & Sons, established about 1800. Staff: About 180. Specialities: Dress Goods, Alpacas, Mohairs, Linings, Skirtings, Moreens, Moirettes, Light Coatings; Proofings, Poplins, Costumes, Hair Cloths, &c. Connection: United Kingdom, Foreign, Colonial, America. Telephone: No. 121 Bradford. Bankers: Beckett & Co. (Bradford).

SCOTT, ROBERT, Publisher, Roxburghe House, Paternoster Row, London, E.C. Established in 1831 by James Dennis. Succession: (1) Benjamin Lepard Green, about 1840; (2) Elliot Stock, 1859. Present Proprietor Robert Scott (1908). Specialities: Theological and General Literature, also Antiquarian, Genealogical, Topographical, and Bibliographical Works. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2471 City. Telegraphic Address: " Scottesque, Cont, London."

SCOTT, SON & CO., Ltd., Wholesale Warehousemen, 8, Cannon Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1840 by the late John Scott, who was for over half a century well known in the textile trade of the City of London. Incorporated as a Limited Company in 1899. Specialities: Shawls, Dress Goods, Costumes, Mantles, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 5988 Bank. Cable and Telegraphic Address: " Albyfield, London."

SCOTT (WALTER) & MIDDLETON, Ltd., Contractors for Public Works, 28, Victoria Street, Westminster, London, S.W., and 21, Grainger Street West, Newcastle-onTyne. Hours of Business: Usual. Established in 1850 by Walter Scott; joined in partnership in 1881 by his son and J. T. Middleton, trading as Walter Scott & Co. Incorporated as a Limited Company in 1901. Directors: J. T. Middleton (Chairman and Managing Director), Charles T. Scott, T. Tyson Middleton, Edgar K. Middleton, Mason T. Scott. Secretary: R. J. Davis. Business: One of the leading firms of Contractors. Have carried out many important Contracts in Railway Construct:on, including the first Tube Railway in London (City and South London); also considerable sections of the Central London and Great Northern, Piccadilly and Brompton Tubes; also new railways for the principal Railway Companies in the United Kingdom, Docks, Harbours, Waterworks, &c. Connection: United Kingdom. Telephone: No. 1293 Victoria. Telegraphic Address: " Dislodge, Vic, London." Bankers: Lloyds Bank Limited (Lombard Street).

SCOTT (WALTER) PUBLISHING CO., Ltd. (THE), Publishers, Commercial. Printers, Bookbinders, and Lithographers, Publishing DepOt: Paternoster Square, London, E.C. Editorial Offices and Works: Felling-on-Tyne, Durham. Established by Walter Seott in 1882. Incorporated in 1901. Publish all classes of Modern Books in every department of Literature. Branches in Now York and Melbourne. Connection: In every English - speaking country. National Telephone: No. 117 Gateshead. Telegraphic Addresses: "Scott, Felling "; " Comprend, London."

SCOTT, WM., & CO. (DUBLIN), Ltd., Tailors, 2, Lower Sackville Street, Dublin. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1864 by the late Wm. Scott. Became Scott & Gilbert from 1867 to 1876; Wm. Scott from 1876 to 1898. Incorporated as a Limited Company in 1898. Directors: John E. Scott (Managing Director), Walter Scott, Richard Wheatley. Founder studied his business in Kinross, Scotland, in 1855. Premises: Occupy the whole house at 2, Lower Sackville Street. Spacious Showrooms, Fitting Rooms, Cutting Rooms, &c. Staff: Total, ninety-six. Branch: 7, Albemarle Street, London, W. Specialities: Hunting Coats and Riding Breeches, Ladies' Riding Habits, General High-class Tailoring for Ladies and Gentlemen. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1117 Dublin. Telegraphic Address: " Sart°, Dublin." Bankers: Royal Bank of Ireland, Ltd. The late Mr. Scott was President of the Master Tailors Benevolent Association (Dublin Banch).

SCOTTS' SHIPBUILDING & ENGINEERING CO., Ltd., Greenock, N.B. Hours of Business: 9 a.m. to 5.30 p.m.; Works, 5 a.m. to 5.30 p.m. Established in 1711 by John Scott. Incorporated as a Limited Company in 1900. Directors: Charles Cuningham Scott (Chairman), Robert Lyons Scott, Carl Mumme, and James Brown. Premises: Cover about forty acres. Staff: 5,000. Specialities: War and Merchant Shipbuilding and Marine Engineering of the largest types; Ship Repairing.

SCOTTISH CO-OPERATIVE WHOLESALE SOCIETY, Ltd., General Warehousemen, Manufacturers, Importers, and Bankers. Registered Office, 95, Morrison Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1868 by the Retail Co-operative Societies of Scotland. Registered under the Industrial and Provident Societies Act. Staff: About 8,650. Connection: Sales confined to Scotland; Purchasing Connection, United Kingdom, Foreign, Colonial. Telephone: No. 6540 Central (Private Branch Exchange). Telegraphic Address: " Society, Glasgow." Bankers: Union Bank of Scotland (Glasgow and London).

SCOTTISH EQUITABLE LIFE ASSURANCE SOCIETY (THE), Life Assurance and Annuities, Head Office, 28, ' St. Andrew Square, Edinburgh. Established in 1831. Incorporated in 1838. President: His Grace the Duke of Buccleuch and Queensberry, K.T. Vice-President: The Right Hon. the Earl of Northesk. Extraordinary Directors: The Hon. Lord Adam, Sir T. Lauder Brunton, Bart., M.D. LL.D., &c., Lieut.-Col. R. H. Carr-Ellison, James Hope, the Hon. Lord Kyllachy, Charles Maciver, D. M. M. Milligan, Thomas Norton, J.P., D.L., Sir Thomas B. Royden, Bart., the Hon. Lord Salvesen, Sir Joseph L. E. Spearman, Bart., Sir William Turner, K.C.B., D.C.L., &c. Ordinary Directors: T. Bennet Clark, James C. Pitman, D. A. Stevenson, B.Sc., M.Inst.C.E., Alexander Yeaman, G. B. Hart, D. R. W. Huie, Sir Robert D. Moncreiffe, Bart., A.D.C., John M. Dick Peddie, Alfred H. Laidlay, Colonel R. G. Gordon Gilmour of Libelton & Craigmillar, C.B., D. S.O., &c., James Hope. Manager and A ctuary: George M. Low. Secretary: J. J. M'Lauchlan. Total Funds: £6,110,322 118. 11d. Branches: London, Dublin, Belfast, Glasgow, Manchester, Liverpool, Birmingham, Aberdeen, Dundee, Newcastle, Bristol, Nottingham, Cardiff, Leeds. Business: Whole Life and Endowment Assurances, Double Endowments, Option Policies for Children, Protected Family Policies, Annuities, &c. Connection: United Kingdom. Telephones: No. 24 Central, Edinburgh; No. 492 Bank, London. Telegraphic Address: " Semlas, Edinburgh "; " Life, Stock, London."

SCOTTISH INSURANCE CORPORATION, Ltd., Chief Office, 115, George Street, Edinburgh; London Office, 14, Nicholas Lane, E.C.; Dublin Office, 39, Westmoreland Street. Incorporated as a Limited Company in 1871. Branches: Belfast, Birmingham, Bristol, Dublin, Dundee, Exeter, Glasgow, Leeds, Liverpool, London, Manchester, Middlesbro', Newcastle, Nottingham. Business: Life Insurances, Whole-Life and Endowment Insurance. Also issues Policies covering Personal Accident and Illness. Employers' Liability and Fidelity, Motor, Burglary, Housebreaking, Larceny, and Theft Insurance; Fire Insurance, &c. Connection: United Kingdom. Telephones: Nos. 2608 & 2609 Edinburgh. Telegraphic Addresses: "Iona, Edinburgh "; " Scottish, London."

SCOTTISH IRON & STEEL CO., Ltd. (THE), Iron and Steel Manufacturers. Head Office: 105, St. Vincent Street, Glasgow. Hours of Business: 9 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1912. Amalgamation of thirteen firms and Companies. Directors: C. F. MacLaren (Chairman), William Downs (Vice-Chairman), D. J. Garrett, William Wylie, Robert Waterston, J. W. Arthur Spencer, Thomas R. Miller, and Robert Crichton. Premises: Consist of fifteen separate works. Staff: 4000 to 5000. Business: Manufacturers of Iron and Steel Bars, Angles, Tees, Hoops, Strips, &c. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government (Admiralty, War Office, India Office); also to British Railways and Foreign and Colonial Governments and Railways. Telephone: No. 9260 Central, Glasgow. Telegraphic and Cable Address: " Scotoiron, Glasgow." Code: A B C. Bankers: British Linen Bank, Ltd., and Clydesdale Bank, Ltd. (Glasgow).

SCOTTISH LIFE ASSURANCE CO., Ltd. (THE), 19, St. Andrew Square, Edinburgh, 3 and 13, Clement's Lane, London, E.C. Hours of Business: From 10 a.m. Incorporated as a Limited Company in 1881. President: The Duke of Argyll, K.G. Vice-President: The Marquis of Tullibardine, M.V.O., D.S.O. Directors: Sir Andrew H. L. Fraser, K.C.S.I., James Macdonald, W.S., Sir John M. Clark, Bart., Chas. D. Menzies, Sydney Mitchell, Duncan McLaren, Hon. Wm. Watson, and W. D. Lowe, W.S. Manager: Sir David Paulin, F.F.A. Secretary: Lewis P. Orr, F.F.A. Actuary: Alex. Fraser, F.F.A., F.I.A. London Secretary: Geo. Struthers. Branches: Manchester, Liverpool, Preston, Leeds, Birmingham, Newcastle-on-Tyne, Nottingham, Bristol, Glasgow, Aberdeen, Dundee, Dubin, Belfast. Business: Issues Policies to cover all contingencies on human life. Annuities, Accident and Illness Assurance. Connection: United Kingdom. Telephones: No. 1351 Edinburgh (Head Office); No. 6149 City (London Office). Telegraphic Addresses " Scottish, Edinburgh "; " Seemly, London."

SCOTTISH MOTOR TRACTION CO., Ltd. (THE), Automobile Engineers and Repairers. Works: 29, East Fountainbridge. Registered Office: 49, Queen Street, Edinburgh. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m.; Works always open (Sundays included). Established in 1905 by the present Company. Incorporated as a Limited Company. Directors: James A. Hood (Chairman), R. C. Cowan, J. Y. Trotter Cransioun and A. J. Paterson, C.A. Secretary: George Oliver, C.A. Manager: W. J. Thomson. Claim to have the largest Motor Garage and Repair Works in Scotland. Premises: Cover two acres. Staff: Over 300. Specialities: General Motor Car and Accessories (Dealers and Repairers), also Motor 'Bus and Charabanc Proprietors. Sole Agents for Maudslay, Minerva, Phoenix, and Sizaire-Naudin Cars, also Lacre Commercial Vehicles. Connection: United Kingdom. Contractors to H.M. Government (Post Office). Telephone: Nos. 7315, 7316, and 7317 Edinburgh. Telegraphic Address: " Traction, Edinburgh." Bankers: Commercial Bank of Scotland, Ltd.

SCOTTISH PROVIDENT INSTITUTION. Head Office: 6, St. Andrew Square, Edinburgh. London Offices: 3, Lombard Street, E.C., and 17, Pall Mall, S.W. Established in 1837. Incorporated in 1848. Branches: Glasgow, Aberdeen, Dundee, Birmingham, Bristol, Cardiff, Leeds, Liverpool, Manchester, Newcastle, Nottingham, Dublin, and Belfast. Busi nem: Mutual Life Assurance and the granting of Annuities. The Institution is one of the leading British Mutual Life Offices.

SCOTTISH TUBE CO., Ltd. (THE). Registered Office: 34, Robertson Street, Glasgow. Incorporating the following firms: Caledonian Tube Company, Coats Tube Company, James Eadie & Sons, Hendry Bros., Ltd., John Marshall & Sons, David Richmond & Co., Ltd., Tradeston Tube Co., Wilsons & Union Tube Co., Ltd. Branches: London, 54, Old Broad Street, E.C., and 30, Borough High Street, S.E.; Manchester, 4, Cannon Street; Newcastle-on-Tyne, 19, Queen Street; also Agents in various districts in England, Scotland, Ireland and abroad. Business: All classes of Wrought Iron and Steel Tubes for Land and Marine Boilers, Tubes for Gas, Water, Steam and Compressed Air, Oil Line Pipes, Boring Tubes, Highpressure Steam Installations, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 5687 Central (six lines). Telegraphic Address: " Scotubeco," Glasgow, London, Manchester, Liverpool, Newcastle-on-Tyne. Bankers: Bank of Scotland, Glasgow; Royal Bank of Scotland, Glasgow.

SCOTTISH WIDOWS' FUND LIFE ASSURANCE SOCIETY. Head Office: 9, St. Andrew Square, Edinburgh. London Office, 28, Cornhill, E.C. Established in 1815 for Mutual Life Assurance by a company of eminent Edinburgh gentlemen. Incorporated by special Act of Parliament in 1861. President: The Right Hon. the Earl of Rosebery, K.G., K.T. Vice-Presidents: The Right Hon. the Earl of Strathmore and Kinghorne, the Right Hon. the Earl of Dalkeith, tho Most Hon. the Marquis of Linlithgow, the Hon. Lord Adam. Extraordinary Directors: Professor Richard Lodge, the Right Hon. Baron Pirrie, K.P., P.C., D.L., LL.D., Sir Berkeley D. G. Sheffield, Bart., Sir Charles Elphinstone Adam, Bart., The Right Hon. Lord Carmichael of Skirling, G.C.I.E., K-.C.M.G., Sir R. Rowand Anderson, LL.D., Hon.R.S.A., the Hon. Lord Dundas, the Hon. Lord Traynor, LL.D., A. H. Turnbull, Sir James Crichton-Browne, M.D., LL.D., F.R.S., Sir Henry Craik, K.C.B., LL.D., M.P., Sir C. Robert Lighton, Bart., The Most Hon. the Marquis of Tweeddale, Sir Thomas G. Glen-Coats, Bart., R. A. Armitage, J.P., The Right Rev. Dr. Jayne, Bishop of Chester, Richard A. Oswald of Auchincruive, R. E. Longaeld, D.L., Sir Richard J. GI aham, Bart. Ordinary Directors: Sir Henry Cook, the Right Hon. Lord George Scott, David Cowan, Jas. A. Fleming, K.C., Henry E. Richardson, C. B. Balfour, Sir M. MitchellThomson, Bart., the Right Hon. Lord. Kinross, Andrew Agnew Ralston, Sir George Anderson, J. A. MaconochieWelwood, Ernest A. Davidson, William J. Mure, C.B., the Right Hon. Sir Herbert E. Maxwell, Bart., of Monreith, R. Nevill Dundas, the Hon. Hew H. Dalrymple. Manager and Actuary: G. J. Lidstone. Secretary: J. G. C. Cheyne. Secretary in London: Robert Maclure. Business was commenced without any capital; now the accumulated funds exceed twenty-one millions sterling. Is the largest British Mutual Life Office. Branches: London, Birmingham, Bristol, Liverpool, Leeds, Manchester, Newcastle, Dublin, Belfast, Glasgow. Agencies: In almost every town in the United Kingdom. Business: All classes of Life Assurance and Annuity. Connection: United Kingdom. Telephones: No. 1368 Central, Edinburgh; No. 1066 Avenue, London. Telegraphic and Cable Addresses: " Widows," Edinburgh, and branches, London " Widows, Stock." Bankers: Royal Bank of Scotland (Edinburgh and London).

SCROGGIE BROTHERS, Leather Manufacturers, 48, Murraygate, Dundee. Hours of Business: 6 a.m. to 6 p.m. Established in 1889. Present Principals: Edward Scroggie, David Scroggie, and C. A. Scroggie (founders). Staff: 200. Branches: Works, Carnoustie; 17, Canning Street, Calcutta. Business: Manufacture of Leather Beltings and Mechanical Leathers. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1354 Dundee. Telegraphic Address: " Superb, Dundee." Code: A B C (5th Edition). Bankers: Commercial Bank of Scotland, Ltd., Dundee.; Chartered Bank of India, Austillia, and China, Calcutta.

SCULLY, RICHARD, Manufacturer of Compo and Fancy Wood Picture Frame Mouldings, &c., 16, 18, 20, and 22, Banner Street, St. Luke's, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1850 by Richard Scully, who is the present principal. Is the largest business of the kind in the United Kingdom. Staff: About 100. Specialities: The manufacture of the best English Picture Frames and Mouldings, also of Overmantels, &c. Supplies the Trade and Shippers. Tele— phone: No. 12889 Central. Telegraphic Address: " Moulart, London." Bankers: London County and Westminster Bank, Ltd. (Old Street, E.C.).

SEEBOHM & DIECKSTAHL, Ltd., Steel Manufacturers, Dannemora Steel Works, Sheffield. Hours of Business: 9 a.m. to 6 p.m. Established in 1865 by Henry. Seebohm and G. C. Dieckstahl, both deceased. Incorporated as a Limited Company in 1899. Premises: Extensive Works at Sheffield and Branch Steel Works. Branches: London, Glasgow, Paris, Mannheim, New York, Boston, Chicago, Melbourne, Sydney, Kalgoorlie, Wellington, Shanghai, Japan. Agencies: In various Continental Centres, South Africa, Canada. Business: Manufacture of " Capital " High-speed and " D.S.W." Steels, also all kinds of Crucible Cast Steel for Tools, &c.; Siemens-Martin and Bessemer Steels. Makers of Hammers, Saws, Files, Picks, &c. Connection: United Kingdom, Foreign, Colonial. Telephones Nos. 76, 176, 1024 and 704 Sheffield. Telegraphic Address: " See• bohm, Sheffield." Bankers: Sheffield Banking Co., Ltd.

SELFRIDGE & CO., Ltd., Department Store, 398 to 454, Oxford Street; 40 to 52, Duke Street; 1 to 4A Orchard Street; and 22 to 45, Somerset Street; also 427-9, Oxford Street, corner Lumley Street and corner Balderton Street, London, W. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1909; opened March 15th, 1909. Premises: Situated on the north side of Oxford Street, midway between Bond Street and Marble Arch; massive building of Portland stone, steel-frame and concrete construction, five floors above the street level and three beneath; ground area, over two acres; floor space occupied by departments, ten acres. Notable features of the premises are the Reception Rooms, Library, Picture Gallery, &c., on third floor, and the Luncheon Hall, Grill Room, Palm Courts, Tea Garden, and Smoking Lounge on fourth floor; also Post Office, Bureau de Change, &c., &c. Business: All requirements of men, women, and children in Drapery, Clothing, Outfitting, and most articles of personal use, are provided for by about one hundred and sixty Departments. Staff: About 4,000 assistants, &c. Connection: United Kingdom, Foreign, Colonial. Specially organised department for dealing with Letter Orders. Telephone: (Connecting all Departments and Offices) Gerrard One." Telegraphic Address: " Selfridge, London."

SELINCOURT & SONS, Manufacturers of Blouses, Costumes, &c., 16 and 18, Cannon Street, London, E.C. Hours of 3i2 Business: 9 a.m. to 5 p.m.; Saturdays,, 9 a.m. to 1 p.m. Established in 1857 by C. de Selincourt. Present Principals: Martin de Selincourt and Wilfrid de Selincourt (sons). Factory at 76, Grosvenor Road, Pimlico. Business: The Manufacture of High - class Blouses, Costumes, Mantles, Skirts, Dressing and Tea Gowns for Ladies. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3860 London Wall (five lines). Telegraphic Address: " Selincourt, London." Bankers: Union of London and Smiths Bank, Ltd.

SELLAR BROTHERS, Colonial Merchants, Importers and Exporters, Cape Town, and 36, Basinghall Street, London, E.C. Hours of Business: Usual. Established in 1884 in Cape Town by Charles Bruce Sellar, trading as C. Bruce Sellar, joined in 1889 by R. C. Sellar and J. Anderson Sellar, and London Offices opened. Present Principals: C. Bruce Sellar, R. C. Sellar and J. Anderson Sellar. Claim to be one of the largest, if not the largest, importers of Cape Fresh Fruit. Amongst others they represent and dispose of all the fruits from the Rhodes Fruit Farms, Ltd., an industry started near Cape Town by the late Hon. C. J. Rhodes, P.C. Speciality: Cape Fresh Fruits. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 9260 Central, London. Telegraphic Address: " Imitabilis, London." Code: A B C (5th Edition). Bankers: African Banking Corporation, Ltd.

SELLERS (JOHN) & SONS, Engravers' Plates, Dies, Tools, &c., also every description of Cutlery, 151, Arundel Street, Sheffield, and 6, Murray Street, New York. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1820 by John Sellers. Present Principals: John A. Sellers (Sheffield), William B. Sellers (New York). Premises: Factory covering 2000 square yards. Equipped with modern appliances. Staff: 170. Specialities: Die Steel, Transfer Steels, and Engravers' supply generally. Patent: Sands Etching Ground. Connection: With every country supplying its own Fiscal Requirements. Telephone: No. 1132 Sheffield. Telegraphic Address: " Extra, Sheffield." Cable Address: " Etamiquake, Now York."

SELLICK, MORLEY & PRICE, Steam Trawler Owners and Managing Shipping Agent,-3, Milford Haven, as Morley & Price, New Buildings, Wyre Dock, Fleetwood. Hours of Business: 9 a.m. to 5 p.m. Established in 1890 by F. J. Sellick 1903). Present Principals: C. C. Morley and S. M. Price. Agencies: Lisbon, Hull and Aberdeen. Business: Trawler Management. Telephone: No. 20A Milford Haven. Telegraphic Address: " Sellick, Milford Haven." Codes: Watkins and Appendix (1904 Edition). Bankers: London and Provincial Bank, Ltd.

SELSON ENGINEERING CO., Ltd., Engineers, 83 and 85, Queen Victoria Street, and Lambeth Hill, London, E.C. Works: Coventry. Hours of Business: 9 a.m. to 6 p.m. Established by M. Selig and George Sonnenthal. Incorporated as a Limited Company. Directors: H. M. Sonnenthal (Chairman and Managing Director), F. M. Sonnenthal, H. F. Hentschel, J. M. Kadisch and A. Lord. Claim to have opened the first machinery business in Queen Victoria Street, after which the Street became the centre of the trade. Premises: Extensive well-equipped Works in Coventry. Specialities: Machine Tools, Hand Tools and Engineering Specialities. Patents: Very numerous. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 11779 Central; No. 341 Bank, London. Telegraphic Address: " Selig, Cent, London." Code: A B C, Lieber's, Engineering. Bankers: Lloyds Bank Limited.

SERRE (ACHILLE), Ltd., Dyers and Cleaners, White Post Lane, Hackney Wick, London, E. Established in 1877 by Achille Serre, who carried on the business until 1889, when his son, Eugene A. Serre, became the principal. Incorporated as a Limited Company in 1906; Capital, £150,000. Directors: Eugene A. Serre, T. C. Palmer, W. S. Argent, J. B. Argent, S. Trevor Prince. Secretary: R. L. Argent. Introduced new system of nettoyage cc sec or dry cleaning into England. Premises: Three largo factories in Hackney Wick, covering over three acres. Stall: 900 to 1000 hands. Branches: 110, and over 1,000 Agencies. There are over thirty establishments in the principal districts of London. Specialities: Dyeing, Cleaning, and Finishing of Dress Goods. Connection: United Kingdom. Telephone: No. 1265 East (three lines). Telegraphic Address: "Expurge, London."

SEYDOUX & CO., Manufacturers of Dress Goods, 14, Watling Street, London, E.C. Hours of Business: Usual. Established in 1818. Staff: Over 3000. One of the most important firms in the woollen industry. Business: The manufacture of Woollen Goods of every description. Awards: Highest at all leading Textile Exhibitions. Connection: World-wide. Telephone: No. 6686 Central. Telegraphic Address: " Seydoux, London." Bankers: London and Joint Stock Bank, Ltd. (Princes Street, E.C.).

SHACKELL, EDWARDS & CO., Ltd., Manufacturers of Printing Inks and Varnishes, Printers' Roller Composition, Fine Dry Blacks and Colours. Head Office and City Factory: 5, Red Lion Passage, Fleet Street, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established 1786. Is one of the oldest and most widely known firms engaged in the manufacture of Printing Inks. Incorporated November 7th, 1892; G. C. A. Hasloch, Managing Director; F. M. Erwood, Director. Specialities: Fine Black Illustration Inks, Permanent Reds, Lithographic Inks. Connection: United Kingdom, Foreign, Colonial. Are Contractors to H.M. Government, &c. Telephone: No. 5273 Central. Cable Address: Magenta, London." Codes: A 1; A B C (4th Edition).

SHACKLETON (ARTHUR) & CO., Dress Goods and Coating Manufacturers, Mount Street Mills, Bradford. Town Office: 12, Hall Ings, Bradford. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1889 by Arthur Shackleton, the present principal. Premises: Extensive, containing 300 looms. Staff: 200. Specialities / Cashmeres, Cantons, and Light Coating Serges. Connection: United Kingdom and Colonial. Telephone: No. 1389 Bradford. Telegraphic Address: Glystrona, Bradford." Bankers: Bradford District Bank, Commercial Bank Branch. Mr. A. Shackleton, is a member of the Bradford Board of Guardians.

SHALLIS, F. W., Hydraulic Engineer, Whitefield Bank, Heaton Norris, Stockport. Hours of Business: 10 a.m. to 6 p.m. Established by F. W. Shallis in Bombay in 1884, resident in England since 1897, the present principal. One of the pioneers to extend the process of Cotton Bale Pressing up country in India. Business: Hydraulic Machinery for the Baling of Cotton, Jute, Wool, Coir, Silk and other Fibrous material for transport to other parts of the world. Patents: Three or four Patents for different forms of Presses for Baling the above materials. Connection: India, China, Ceylon, Persian Gulf, Egypt, South Africa, Australia. Telegraphic Address: " Shallis, White field, Stockport." Codes: A 1, A B C (4th and 5th Editions), Western Union and Private. Club: (Mr. F. W. Shallis) Constitutional, London. Bankers: National Bank of India, Ltd.

SHAND, MASON & CO., Fire Engineers, 75, Upper Ground Street, Blackfriars Road, London, S.E Established in 1774. Business: Makers of Steam and Manual Fire Engines, Fire Escapes, Motor Fire Appliances, and Fire Plant generally. Specialise in the protection of Public Buildings, Mansions, &c., from fire. Are Contractors to H.M. Government (Admiralty and War Office), and to the London County Council, &c. Telegraphic Address: " Shand, London."

SHANKS & CO., Ltd., Manufacturers of Sanitary Appliances. Read Office: Tubal Works, Barrhead, near Glasgow. London House and Showrooms: 81, New Bond Street, W.; Stores: Levern Works, York Road, King's Cross, N. Established about sixty years ago. Incorporated as a Limited Company, Dec. 2nd, 1898. Directors: (Managing), William Shanks, John Shanks; (Ordinary), John W. Heys. Staff: Over 1,000 employees. Branches: 12, Deansgate, Manchester; 103/, St. Vincent Street, Glasgow: 31A, Bachelor's Walk, Dublin. Specialities: Sanitary Appliances of all descriptions. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 174-5 Barrhead. Telegraphic Address: "Shanks, Barrhead." Bankers: Union Bank of Scotland, Ltd.

SHANKS, P. M., & SONS, Ltd., Typefounders, 31, Red Lion Square, Holborn, London, W.C. Hours of Business: 8 a.m. to 6.30 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1857 by the Patent Typo Founding Co., from the remains of a still older foundry. Following the original proprietors came Shanks, Revell & Co., then P. M. Shanks & Co. Incorporated as a Limited Company in 1900. Directors: James Shanks, Edward L. Shanks, Alexander Shanks. Staff: Between eighty and ninety. Specialities: Newspaper, Fancy, and Music Type. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2438 Central. Telegraphic Address: " Patent Type, London."

SHANNON (JOHN) & SON, LIMITED, Wholesale Clothiers and Costumiers, George Street, Walsall. London Office: 48, Margaret Street, W. Hours of Business: 8.30 a.m. to 6 p.m. Established upwards of sixty years, Incorporated as a Limited Company in 1898. Directors: J. E. Sheldon (Chairman), J. C. Shannon (Managing Director), W. B. Shannon, F. B. Buck, C. E. Cartwright, C. A. Raynor. Secretaries: S. Jones and W. T. Harvey. Branches: Tamworth, Lichfield Street; Cardiff, Pembroke Buildings, Pembroke Terrace; Nottingham, Burton Buildings, Upper Parliament Street; Bristol, Tailors' Court; Leicester, Bank Buildings; Mill Street, Pontypridd. Business: Wholesale Clothiers and Costumiers. Telephones: No. 528 and 529 (two lines) Walsall; No. 1644 Central, London; No. 41 Tamworth; No. 2329 Cardiff; No. 95 Nottingham; No. 311 Bristol. Telegraphic Addresses: " Shannon," Walsall and Tamworth; " Clothing, Cardiff "; " Forward, Nottingham "; "Elapsing, Bristol "; " Vanito, London."

SHARP (EDWARD) & CO., Manufacturing Confectioners, Kreemy Works, Maidstone, and 45, Newington Causeway, London, S.E. Export Office: 36, Camomile Street Chambers, London, E.C. Hours of Business: 7 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1877 by Edward Sharp, the present principal. Were originally Grocers, afterwards Manufacturing Confectioners, and introduced Kreemy Toffee and other lines with such success that their business was largely increased. Premises: Recently erected new Factory three times the size of their old one. Covering about one acre, equipped with up-to-date appliances. Staff: 300 to 400. Staff Clubs: Cricket, Football and Slate (very successful). Specialities: Kreemy Toffee and Gold Medal Cream Nougat. Awards: Medal Awarded Ghent Exhibition, 1913; Gold Medal, &c., 1913, for Kreemy Toffee; Gold Medal, &c., 1908, for Nougat. Royal appointment to K. and Q. of Spain. Connection; United Kingdom (chiefly) and Export. Telephone: No. 255 Maidstone; No. 3954 Hop, London. Telegraphic Address: " Kreemy, Maidstone." Bankers: Union of London and Smiths Bank, Ltd.

SHARP, PERRIN & CO., Underclothing Manufacturers, 31, Old Change, London, E.C.; Factories, Southwark and Londonderry. Hours of Business: Usual. Present Principals: Henry Perrin, Rowland Story, John I. Craig. Specialities: Ladies' and Children's Underclothing. Telegraphic Address: " Sharperin, Cent, London."

SHARP, S. H., & SONS (LEEDS), LIMITED, Textile Printers, Grove Works, Claypit Lane, Leeds. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1893. Speciality: Textile Printing. (Original Inventors of Fast Metallic Printing.) Patents for Printing in all classes of Textile Goods. Telephone: No. 3570 Leeds. Telegraphic and Cable Address: " Metallic, Leeds."

SHARWOOD, J. A., & CO., Ltd., Manufacturers, Importers and Exporters of Food Products, St. George's House, Eastcheap, London, E.C., and at Liverpool, Glasgow, and Calcutta. Hours of Business: 9 a.m. to 6 p.m. Established in 1888 by J. A. Sharwood. Absorbed the Northern Meat Preserving Co. in 1891, and F. A. Bovill & Co., City Road (estate. 1856), in 1900. Incorporated in, 1899 as a Limited Company, with a capital of £50,000. Directors: J. A. Sharwood (Chairman), Geo. H. Watkins, W. H. Collinson. Premises: City warehouse as above; four factories at Offley Works, Offley Road, London, S.W.; factory and warehouse at 14, Foster Street, Liverpool; also branch houses at 15, Victoria Street, Liverpool; 70, York Street, Glasgow; 1, Garstins Place, Calcutta. Specialitie8: " White Label " Sauces; Indian Cuthnees an,d Curry Powder; Fancy Groceries, Comestibles, and Oilmen's Stores, of which the Company are large importers and exporters. Awards: Gold Medal (Highest Award), Paris, 1900; Grand Prize, St. Louis, 1904; seven other gold and silver medals. Connection: United Kingdom, Foreign, Colonial. Telephones: (London), No. 4444 (four lines) Victoria; (Liverpool), No. 551 Bootle; (Glasgow), No. 3729 Central (G.P.O.). Telegraphic Addresses: " Beechfield, London "; " Chutney, Liverpool." Bankers: Capital and Counties Bank (Ludgate Hill, E.C.); Comptoir National d'Escompte de Paris.

SHAW BROTHERS, Ltd., Worsted and Woollen Cloth Manufacturers, Larchfield Mills, Firth Street, Huddersfield. Hours of Business: 6.30 a.m. to 5.40 p.m. Incorporated as a Limited Company in 1893. Directors: George Shaw (Chairman), Henry Shaw (Managing Director), Frank Shaw. Specialities: Fancy Worsted and Woollen Suitings and Trouserings, Black and Blue, Plain and Fancy Vicunas, Overcoatings, &c. Stall: 180. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 128 Huddersfield. Telegraphic Address: " Larch, Huddersfield." Bankers: West Yorkshire Bank, Ltd.

SHAW (EDWARD J.) & CO., Manufacturers, Astral Works, Hathorton Street, Walsall. Hours of Business: 9 a.m. to 6.30 p.m. Established in. 1852. Present Principal: Edward John Shaw, J.P., son of the founder of the business. Premises: Two extensive Works and Warehouses, fully equipped with modern machinery. Specialities: Goods in Brass, Copper, Wrought Iron, and Glass for Gas, Lamp, and Electric Lighting; Wrought-iron Gaswork for Churches, Public Halls, &c. Patents: A number aro held by the firm in connection with their trade. Connection: United King, dom, Foroign, Colonial. Telephone: No. 121 Walsall. Telegraphic and Cable Ad dress: " Astral, Walsall." Code: A B C.

SHAW (JOHN) & SONS (SALFORD), Ltd., Steam, Hydraulic, and Electrical Engineers, Wellington Street Works, Salford, Manchester. Hours of Business: 6 a.m. to 6 p.m. Established in 1846 under the style of Norbury & Shaw. Incorporated as a Private Limited Company, . September 10th, 1908. Directors: Peter Shaw (Managing Director), John Shaw, Percy Shaw (also Secretary). Specialities: Hydraulic Presses, Pumps, and Accumulators, for all purposes; Rubber Presses; Pumping Engines; Hydraulic and Electric Passenger and Freight Lifts; Hydraulic Ram and Pump Leathers, Bale Studs, &c. Special attention to all modern requirements in Hydraulic Machinery generally. Connection': United Kingdom, Foreign, Colonial. Telephone: No. 431 City, Private Branch Exchange, Manchester. Telegraphic Address: " Prelum, Manchester." Codes: A B C (5th Edition) and A 1. Bankers: Union Bank of Manchester, Ltd., and Bank of England. Mr. Peter Shaw and Mr. John Shaw are members of the Institution of Mechanical Engineers. Clubs: Reform (Manchester), National Liberal (London).

SHAW, MATTW. T., & CO., Ltd., Constructional Engineers, Bridge Builders, &c., The London Constructive Steel, Iron and Bridge Works, West Ferry Road, Millwall, London, E. Hours of Business: 9 a.m. to 6 p.m. Established in 1850 by Matthew Turner Shaw. Incorporated as a private Limited Company in 1895. Direc tors: Charles Chittick (Chairman), C. E. Field (Managing Director) and Harry Turner Shaw. Premises: Works cover over six acres. Staff: Twenty-five, most of whom are shareholders. Specialities High-class Constructional Steel and Iron work, Bridges, Roofing, Girders, Sheds, Tanks, Forgings, &c. Contractors (special) to H.M. Government (Admiralty and War Office). Manufactured and erected large quantities of Bridges, Roofing, and other Constructional Work for the principal Railways, &c. Telephone: No. 3574 East, (two lines), London. Telegraphic Address " Constructive Ironworks, Milleast, London." Bankers: London County and Westminster Bank, Ltd.

SHAW, R. G., & CO., Indian Merchants, Winchester House, Old Broad Street, London, E.C., and at Dundee. Hours of Business: 10 a.m. to 6.0 p.m. Established in 1883 by Robert Gordon Shaw (d.). Partnership Successions: D. T. Shaw (d.), F. R. Bullock (d.). Present Principals: Charles William Wallace, John Alston, Hubert Shorrock Ashton, Charles Greenway, Ernest Arthur Chettle, George Henry Champion. Premises: Removed from 88, Bishopsgate Street Within in December, 1907. Staff: Thirty-four. Business: Importers of Eastern Produce; Exporters of Machinery; Owners of Tea Gardens. Agents and or Secretaries for several important Tea, Rubber and other Companies. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 5044, 5045, and 5046 London Wall. Telegraphic Address: " Aught, London." Bankers Royal Bank of Scotland; National Bank of India, Ltd.

SHAW SAVILL & ALBION CO., Ltd., Ship Owners, Ship and Insurance Brokers, &c. Head Offices: 34, Leadenhall Street, London, E.C. West End Office: 51, Pall Mall, London, S.W. Glasgow Agents: P. Henderson & Co., 15, St. Vincent Place, Glasgow. Liverpool Agents: Ismay, Imrie & Co. Also Agents and Correspondents throughout the world. Hours of Business: (London) 9.30 a.m. to 5.30 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established about 1850 by Shaw Savill & Co. in London, and by Patrick Henderson & Co. in Glasgow. Incorporated as a Public Company, Nov., 1882. Present Directors: Harold A. Sanderson (Chairman), Walter Henry Savill, Edmund Theodore Doxat, of Dalgety & Co., Ltd., Sir John R. Ellerman, Bart., John A. Potter, E. L. Fletcher. General Manager: John A. Potier. Deputy Manager: John Macmillan. Secretary: T. A. Cregan. Agencies: At Plymouth, Cape Town. Hobart, and Australian and New Zealand ports, in addition to the Agents above mentioned. Business: The Company's Royal Mail Steamship Line has become one of the most important links in the system of communication between the Mother Country Bind. the Colonies. Its history dates back over half a century, to the time when Shaw Savill & Co. began the regular despatch of small sailing vessels to the Antipodes, replacing these subsequently by fast clipper ships, and the latter in turn by modern steamships. The present fleet of the Shaw Saivill & Albion Co. comprises seventeen steel steamers of exceptional speed, and all of the highest class. They maintain a fast service between London and New Zealand, Cape Town, Tasmania, and Australia. As an important factor in Imperial commerce, the Line is especially identified with the development of the trade in Colonial Frozen Meat, &c. The Company's London Loading Berth is at the Royal Albert Dock (Manor Way Station). Telephone: Avenue No. 4157 (two line). Telegraphic Addresses: " Savill, London " (for Head Office); " Kiwi, London " (for Royal Albert Dock Office).

SHAWS GLAZED BRICK CO., Ltd., Glazed Brick and Terra Cotta Manufacturers, Whitebirk, Darwen. Hours of Business: Usual. Established in 1893. Incorporated as a Limited Company in 1897. Directors: Arthur Gerald Shaw (Managing Director), James Lawrence (Chairman), Alfred Hitchon, M. E. Turner and A. G. Shaw. Premises: New works erected in 1908. Covering five acres. Staff: 300. Branches: London, 12, Buckingham Street, Strand, W.C.; Glasgow, Melville, Dundas and Whitson, 93, West George Street. Specialities: Glazed Bricks and Tiles, Terra Cotta, Marmola and Faience. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government. Their Bricks and Terra Cottas have been used in the construction of numerous large buildings: Blackburn Post Office; Whalley Asylum (Lancs. C.C.); Victoria Barracks, Windsor; Mersey Dock Offices, Liverpool; Royal Liver Buildings, Liverpool; Calico Printers Offices, Manchester; Sutton Trust Buildings, Chelsea; Imperial Hotel Extensions, Russell Square, London. Telephone: No. 103 Darwen. Telegraphic Address: " Shaws, Whitebirk, Darwen." Bankers: Manchester and County Bank, Ltd.

SHEARMAN (JOHN) & CO., Ltd., Engineers. Registered Office: Bute Docks, Cardiff. Hours of Business: Works, 6 a.m. to 5 p.m.; Office, 9 a.m. to 6 p.m. Established twenty-five years ago by John Shearman (d.). Incorporated as a Limited Company. Chairman and Managing Director: Frank Shearman. Branches: Cardiff, Barry and Avonmouth. Business: Engineers and Shipbuilders, Boiler Makers and General Ship Repairers. Connection: Home, Colonial and Foreign, as Ship Repairers. Contractors to H.M. Government (Admiralty, War Office). Telephones; No. 2712 Cardiff; No. 275 Barry; No. 56 Avonmouth. Telegraphic Address: " Shearman," Cardiff, Barry and Avonmouth. Bankers: London City and Midland Bank, Ltd. Mr. Shearman is Managing Director of Mountstuart Dry Docks, Ltd., Cardiff.

SHEEPBRIDGE COAL & IRON CO., Ltd., Sheepbridge Works, Chesterfield. London Offices: For Coal, 44, Bartholomew Road, N.W.; for Iron, 53, Victoria Street, Westminster, S.W. Hours of Business: 9 a.m. to 5 p.m. Established in 1854 as Dunston & Barlow Co., until 1864, when the Sheepbridge Coal and Iron Co. was formed. Incorporated as a Limited Company. Chairman: Frederick Fowler. Managing Director: M. Deacon. Business: Coal and Iron Company. Telephone: 356 Chesterfield. Telegraphic Address: " Sheepbridge, Chesterfield."

SHEFFIELD BUTCHERS' HIDE & SKIN CO., Ltd., Hide and Skin Brokers and Merchants, Pond Hill, Sheffield. Hours of Business: 8 a.m. to 6 p.m. Established in 1869 by representative Sheffield Butchers. Incorporated as a Limited Company. Directors: Henry Hides (Chairman), H. F. Mabson (Vice-Chairman), and Joseph Gibson, F.C.I.S., F.R.M. S., F. L.A. A. (Secretary). Pre-mises: Coverhalf an acre. Staff-: Twenty. Branches: Barnsley, Royal Oak; Rotherham, Drummond Street; Mexbrough, Plant Hotel; Beighton, Duckett's Yard. Specialities: Hides, Sheep Skins, Calves Skins, English Horns, Hoofs, Cutting-bones, &c. Connection: United Kingdom and Foreign. Telephone: No. 664 Central, Sheffield. Telegraphic Address: " Bovine, Sheffield." Bankers: London City & Midland Bank, Ltd. Mr. H. F. Mabson is a member of the Board of Guardians. Mr. Joseph Gibson is Secretary of the Sheffield Microscopical Society and is on the Council of Sheffield Naturalists Club.

SHEFFIELD COAL COMPANY, Ltd. (THE), Colliery Proprietors, Corn Exchange Buildings, Sheffield. London Office: 8, Arthur Street, London Bridge, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Established as Jeffcock, Dunn & Co. Incorporated as a Private Limited Company in 1876. Directors: W. D. Gainsford, J.P. (Chairman), C. E. Jeffcock, Captain J. P. Jeffcock. A. J. Gainsford. Secretary: J. Shreeves. Premises: Owners of the Birley Silkstone House and Gas Coal Collieries; part owners of Aston and Dinnington (Barnsley Seam) Collieries. Speciality: Supplies of Real Old Silkstone, House and Gas Coals; also with allied Companies of Best Yorkshire (Barnsley Seam) Steam Coals. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Office of Works); also to the Metropolitan Asylums Board, &c. Suppliers of Gas Coal to London, Paris, Brussels, Sheffield, Liverpool, Birmingham, &c. Telephones: No. 3070 (two linPs) Sheffield; No. 6815 London Wall. Telegraphic Addresses: " Birley, Sheffield "; " Kindling, Cannon, London."

SHEFFIELD SMELTING CO., Ltd., Sweep Smelters, Gold, Silver and Platinum Refiners and Bullion Dealers, Royd's Mill Street, Sheffield. Hours of Business: 8.30 a.m. to 5 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established in 1760 in Sheffield by ancestors of the present Directors. Incorporated as a Limited Company in 1890, and subsequently registered as a Private Company. Directors: J. Wycliffe Wilson, J.P., Henry J. Wilson, J.P., Cecil H. Wilson, J.P., Talbot E. B. Wilson, J.P., Oliver C. Wilson, J. Howard Wilson. Stag: About 150. Branches: 95, Arundel Street, Sheffield; 1, Berry Street, Clerkenwell Road, London, E.C.; 191, Warstone Lane, Birmingham. Business: The smelting of all kinds of material containing the precious metals, especially the waste from manufacturing operations. Patents: Apparatus for Recovering Lead from Lead Fume. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 4677 Sheffield; No. 590 Holborn (London); No. 2128 Birmingham. Telegraphic Addresses: " Smelters, Sheffield "; " Cupelling," London and Birmingham. Bankers: Glyn, Mills, Currie & Co. (London); London City and Midland Bank, Ltd. (Hallamshire Branch), (Sheffield); London County and Westminster Bank, Ltd. (Aldersgate Street. London); National Provincial Bank of England, Ltd. (Birmingham).

SHELDON (THOMAS) & CO., Ltd., Holloware Founders, Spring Vale Foundry, near Wolverhampton. London Office: 118, Cannon Street, E.C. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1853 by Thomas Sheldon. _Incorporated as a Limited Company. Directors: E. S. Millington and B. H. Millington. Specialities: Tinned and Enamelled Cast Iron Holloware. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 135 Wolverhampton. Telegraphic Address: " Sheldon, Wolverhampton."

SHELDONS, Ltd., Billposters and Billposting Contractors, 85 and 87, Cookridge Street, Leeds. Hours of Business: 9 a.m. to 6 p.m. Saturdays, 9 a.m., to 1 p.m. Established in 1840 by Edward Sheldon (d.). Incorporated as a Limited Company in 1893. Directors: Fred. R. Spark, J.P. (Chairman), Richard Wilson, J.P., Tom Coombs, Cyril Sheldon (Managing Director). Claim to have been the first Billposters in the country to pay rent for a billposting station. Instituted the system of contracts. One of the oldest firms in the trade, and pioneers of everything for the benefit of the trade. Branches: Bradford, Shipley, Castleford, Normanton, Horsforth, Newlay, Pudsey, Crossgates, Carforth, &c. Speciality: Posting, Maintaining, and Checking of Bills throughout the United Kingdom. Inventors of the present-day Paste-brush and Pastecan. Connection: United Kingdom. Telephone: No. 658 Leeds. Telegraphic Address: " Placards, Leeds." Bankers: Lloyds Bank Limited.

SHELL TRANSPORT & TRADING CO., Ltd. (THE), Shell House, 104/105, Bishopsgate Street Within, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1897. Incorporated as a Limited Company to work the Mineral Oilproducing, Refining, Transporting, and Distributing Properties formerly belonging to M. Samuel & Co. and their associates. Connection: United Kingdom, Continental, Colonial, Far Eastern. Telegraphic Address: " Sheltrad, London."

SHERIDAN, T. W. & C. B., CO., Manufacturers of and Agents for American Labour saving Machinery for the Printing, Book binding, Leather and Kindred trades, 63, Mount Pleasant, London, W. C. Established in America in 1835 by Bernard Sheridan and continued by T. W. Sheridan and C. B. Sheridan. Incorporated in 1903 under the laws of the State of New York. President: Theodore W. Sheridan. VicePresident: Chas. Bernard Sheridan. Head Office: 434/438, Broadway, New York City. Branch Office: 607, South Clark Street, Chicago, Illinois. Foreign Office: London as above. Agencies: Paris, Brussels, Barcelona, Trelleborg, Sweden (for Scandinavia), Helsingf ors, and others. Specialities: The Sheridan Perfect Binder, which binds books, magazines, pamphlets, &c., without thread or- wire; Embossing, Graining, and ironing Presses. Also Bookbinders' Machinery of all kinds. Numerous patents relating to Machines supplied exclusively by the Company. Connection: United Kingdom, U.S.A., Foreign, Colonial and Indian. Selling Agents for Dexter Folder. Co., Pearl River, N.Y., &c, Telephone: No. 634 Holborn. Telegraphic Address: " Abruption, Holb, London." Cable Address: " Geleridan, London." Code: Western Union.

SHEWAN, TOMES & CO., Merchants, Hong Kong. London Office: 32 Lime Street, E.C. Hours of Business: 9.30 a.ni. to 6 p.m. Established in 1891 by Robert Gordon Shewan, and Charles Alexander Tomes, the present principals. Upon the failure in 1891 of Russell & Co., a well-known house in. China, the business was taken over by R. G. Shewan and C. A. Tomes, trading as Shewan & Co. Three years later style changed to Shewan, Tomes & Co. Premises: Extensive and well equipped. Staff: Large European and native. Branches: London; New York, 10 and 12, Broadway; Shanghai, Tientsin, Kobe, Canton. Business: Export and Import. Export chiefly to the Far East. General Managers in Hong Kong for Hong Kong Rope Manufacturing Co., Ltd., Philippines Steamship Co., Green Island Cement Co., Ltd., China Light and Power Co., Ltd., China Provident Loan and Mortgage Co., Ltd. General Agents for the American Asiatic Steamship Company's Line of Steamers between New York and China, Japan, Manila, &c. Telephone: No. 4749 Avenue, London. Telegraphic Address: " Keechong," for all addresses.

SHIELDS (JOHN) & CO., Ltd., Manufacturers of Linen Table Damasks, Linen Huckaback Towels, &c., Wallace Works, Perth. Hours of Business: 9 a.m. to 5 p.m. Established in 1851 by John Shields (d.). Incorporated as a Limited Company in 1897. Directors: Andrew Leitch, J.P. (Chairman), Harry G. Shields, R.B.A. (Managing Director), A. C. Shields (Director and Secretary). Premises: Extensive works equipped with every modern improvement. Branches: London, Manchester, Glasgow, New York, Montreal, Melbourne, Business: The Manufacture of Linen Table Damasks, Linen Huckaback Towels, &c. Make a speciality of Names and Crests for Hotels, Railways, Steamboats, &c., woven in as part of the design. Telephone: No. 25. Telegraphic Addresses " Shields, Perth "; " Damasking, London " (London Branch). Codes: A B C (5th Edition) and Lieber's. Bankers: Bank of Scotland.

SHIPPAM, C., Sole Maker of "Chichester " Brand of Potted Meats, &c., East Street, Chichester. Hours of Business: Usual. Established in 1835. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 170 Chichester. Telegraphic Address: " Shippam, Chichester." Bankers: London County and Westminster Bank, Ltd.

SHIRLEY, JESSE & H. B., Manure Manufacturers, &c., Etruscan Bono and Flint Mills, Etruria, Stoke-on-Trent. Hours of Business: Usual. Established in 1820. Present Principals: Jesse Shirley and J. Wilfrid Shirley. Business: Potters' Millers and Bone Manure Manufacturers, &c., Grinders of Calcined Bone, Bone Ash, China Stone, Flint, &c. Agents for William Luke & Co.'s China Stone and China Clay. Telephone: No. 73 Hanley. Telegraphic Address: " Shirley, Etruria."

SHIRLEY PARK GOLF CLUB & SHIRLEY PARK HOTEL, East Croydon. (Proprietors, The Shirley Park Golf Estate, Ltd. Registered Office: 6, Holborn Viaduct, London, E.C.) The Golf Course of 18 holes is over 6000 yards long, with a Putting Green of over three acres, and the ground is entirely private, having no public footpaths intersecting. The Shirley Park Hotel stands in an estate of 60 acres of magnificent woods, lawns and gardens, and is replete with every modern comfort. Further particulars are set out in the Advertisement in the Index to Trades section, and an Illustrated Booklet may be obtained of the manager of the Hotel, or at the Registered Offices as above. Telephones: No. 1508 Croydon (Hotel); No. 2290 Holborn (Offices).

SHOOLBRED (JAMES) & CO., Cabinet Makers and Upholsterers, Bedding Manufacturers, Linen Factors, Carpet Warehousemen and Importers, Decorators, Drapers, Silk Mercers, Removal Contractors, Depository Proprietors, General Stores. Showrooms, &c.: Tottenham House, 151 to 162, Tottenham Court Road, London, W. Factories and Warehouses: Euston Road, N.W.; Midford Place, W.; Queen's Buildings, W.; Torrington Place, W.C. Established in 1822. The firm's business embraces every household and personal requirement. Telephone: No. 540 Gerrard (eighteen lines). Telegraphic Address: " Shoolbred, London."

SHORTHOUSE (JOSEPH) & SONS, Lacquer Makers, 48, Great Charles Street, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Established in 1766 by Thomas Shorthouse. Continued from father to son in the same name. Present Principal: John William Shorthouse. One of the oldest firms in the trade. Business: Lacquer Makers. Connection: United Kingdom (chiefly). Telegraphic Address: " Lacquer, Birmingham."

SHRIMPTON (ALFRED) & SONS, Needle Manufacturers, Britannia Works, Redditch. Hours of Business: 8 a.m. to 6 p.m, Established in Redditch in 1812 by Peter Shrimpton and William Shrimpton. Staff: About 150. Specialities: Hand Sewing and Machine Needles; also Crochet Hooks and Toilet Pins. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 25 (National) Redditch. Telegraphic Address: " Shrimpton, Redditch." Bankers: Lloyds Bank Limited.

SHRIMPTON (GEORGE) & SONS, Brazed Link Chain Manufacturers, Delwent Works, Lench Street, and Vesey Street, Birmingham. Hours of Business: 9 a.m. to 6 p.m. Established in 1880 by George Shrimpton. Present Principals: George Shrimpton (senior) and George Solomon Shrimpton and Frederick Charles Shrinpton (sons). Staff: Forty to fifty. Specialities: Oval Link Electrolier Chain in Brass, Iron, Copper or any finish (Brazed Links), Solid Brass Curtain Rings and Curtain Chains. Connection: United Kingdom (chiefly) and Holland. Telephone: No. 2606 Central, Birmingham. Bankers: Lloyds Bank Limited.

SIDDALL & HILTON, Ltd., Manufacturers of Bedsteads, Bedding, Spring and Wire Mattresses, Ships' Berths, &c., Sowerby Bridge. Hours of Business; Usual. Established in 1898 by the amalgamation, of the Manchester Spring Mattress Co.' Ltd., and Rowcliffes & Hilton, Ltd., Rowland Siddall, Yorkshire Bedstead Co., Ltd., and the Irish Bedstead Co. Incorporated as a Limited Company. Directors: Rowland Siddall, Herbert Siddall, and Henry W. Siddall. Branches: Aberdeen, Belfast, Bristol, Coventry, Dublin, Edinburgh, Glasgow, Hull, Leeds, Liverpool, London, Manchester, Newcastle-on-Tyne. Specialities: Rowcliffe's Patent " Jumbos " and Billing:ton's _patent " Monarch " and " Challenge ' Mattresses (Sole Proprietors), Brass, Iron, and Wood Bedsteads, Wire Mattresses, Ships' Berths, Upholster Springs, &c. Telephones: No. 1061 Aberdeen; No. 511x Belfast; No. 2629x Bristol; No. 627 Dublin; No. 5039 Central, Edinburgh; No. 771 Hull; No. 3708 Central, Leeds; No. 1838 Central, Liverpool; No. 7622 London Wall, London; No. 4572 Manchester; No. 1517 Newcastle-on-Tyne; (P.O.) 188 Bell, Glasgow.

SIDE GROOVE STEEL PILING SUPPLY Co., Ltd., 16, Water Lane, Great Tower Street, London, E.C. Hours of Business I 9.30 a.m. to 5 p.m.. Established in 1909 by Richard Henry Annison. Incorporated as a Limited Company in 1913. Managing Director: R. H. Annison. Chairman: G. D. Perks. Premises: Rolling Mills at Halesowen and. Round Oak. Specialities: Patent-Side Groove Steel Piling and Piling Plant. Patents: British, Foreign and Colonial. Connection: United Kingdom, Foreign and Colonial. Telephone i No. 5140 Avenue, London. Telegraphic Address: " Scalloped, Bilgate, London." Codes: A B C (5th Edition) and Lieber's Standard. Bankers: London County and Westminster Bank, Ltd., and The British Mutual Banking Co., Ltd.

SIDEBOTTOM, G. I., & CO., Merchants and Shippers, 49, Portland Street, Manohester. Hours of Business: 8.30 a.m. to 5.30 p.m. Established before 1810 by Leese & Millington. Partnership Successions: (1) Leese, Kershaw & Callender, 1824; (2) Leese, Kershaw & Co., 1832; (3) Kershaw, Leese, Sidebottom & Co., 1843; (4) Kershaw, Sidebottom & Berry, 1858; (5) Kershaw, Sidebottom & Co., 1869; (6) G. I. Sidebottom & Co., 1878. Present Principals: William Edward Peacock, George Buckley Sidebottom and Edward Oldfield. One of the oldest firms in the trade. Staff: Thirty. Branches: London, 4, Castle Court, Lawrence Lane, E.C.; Glasgow, 52, Virginia Street; Leeds, 12, Park Square; Belfast, 5, Wellington Place. Speciality: Cotton Goods. Connection United Kingdom, Colonies, Levant. Telephones: No. 143 and 135 Central, Manchester. Telegraphic Address: " Fosco, Manchester."

SIEBE, GORMAN & CO., Ltd., Submarine Engineers and Manufacturers of Diving Apparatus, and all other Submarine Appliances. Offices: 187, Westminster Bridge Road, London, S.E. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1820 by Augustus Siebe, M.Inst. C.E., succeeded by Henry and Daniel Siebe (sons of the founder), John Walker, William Augustus Gorman (son-in-law). Incorporated as a Limited Company in 1904. Directors: Albert Vickers (Chairman), Douglas Vickers, Vincent Vickers, Lieutenant Sir A. Trevor Dawson, R.N., Sir Richard Davis Awdry, K.C.B., R. H. Davis (Manager). The founder of the firm was the original inventor of the Diving Dress and Helmet, &c., now universally used. Premises: Large factory at " Neptune " Works, Lambeth, where everything connected with Diving Appliances and Submarine Work is manufactured. Staff: About 200; also Divers in all parts of the world. Specialities: Diving Apparatus, Diving Bells, Submarine Electric Lamps, Submarine Telephones, Submarine Appliances of all descriptions, Smoke Helmets, Rescue Appliances for Mines, &c. Have patented many of their inventions. Awards: Twenty Gold Medals, &c. Connection: United Kingdom, Foreign, Colonial. Sole Contractors to H.M. Government (Admiralty) and to the principal Foreign Navies, Harbour and Dock Works, Salvage Companies, Sponge and Pearl Fisheries of the world. Telephone: No. 251 Hop. Telegraphic and Cable Address: " Siege, London." Codes: Al, A B C (4th and 5th Edition), Western Union, Private, and Engineering. Bankers: London County and Westminster Bank, Ltd.

SIEGLE & CO., Ltd., Foreign Booksellers and Newsagents, Wholesale and Retail, Foreign Circulating Library, 2, Langham Place, W. Hours of Business: 9.30 a.m. to 7 p.m., City business Established in 1868 by August Siegle. Incorporated as a Limited Company. Directors: A. Siegle (Chairman), F. Siegle, I. G. Ohzol, E. Nelles. City Business: 129, Leadenhall Street, London, E.C. Specialities: Art Books, Belles Lettres, Text Books in all languages. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3041 Gerrard; No. 1041 Avenue, London.

SIEMENS BROTHERS & CO., Ltd., Telegraph and Electrical Engineers, Manufacturers of Electrical Cables, Instruments, Dry and Fluid Batteries, Electro-Chemical and Electro-Medical Apparatus, Railway and other Signalling Apparatus, "Tantalum" and "Wotan" Lamps, .&c., and Contractors for the Manufacture, Laying and Maintenance of Submarine Cables and Cables for Electric Light and Power, for the Erection and Maintenance of Land Telegraph and Telephone Lines, and for the Installing of Railway Power-Signalling Equipments and Wireless Telegraphy. Registered Office: Caxton House, We, tminster, S.W. (Telegrams: " Siemens, Vic., London." Telephone: Gerrard, 860.) Hours of Business: 9.30 a.m. to 5 p.m.; Saturdays, close at 1 p.m. General Offices: Woolwich, London, S.E. (Telegrams: " Siemens, Woolwich." Telephone: City 6400 (seven lines).) Hours of Business: 9 a.m. to 5 p.m.; Saturdays, close at 1 p.m. Established in 1864 by Sir William Siemens (d.) and his brother. Incorporated as a Limited Company in 1881. In 1906 Siemens Brothers Dynamo Works, Ltd., was separated, and the Electric Light, Power and Traction Work transferred to them. Directors: Arnold V. Siemens (Chairman), Sir Walter R. Lawrence, Bart., G.C.I.E., Alexander Siemens, Carl F. von Siemens, Wilhelm von Siemens, and G. von Chauvin (Managing Director). Pioneers in the practical application of Electricity in all its branches. Premises: Works at Woolwich cover about fifteen and three-quarter acres • Electric Lamp Factory at Dalston S.E. Staff: 2000 at Woolwich, 250 at Dalston. Branches: Birmingham, Bristol, Cardiff, Glasgow, Manchester, Newcastle-on-Tyne, Sheffield and Southampton. Foreign Branches In leading cities throughout the world. Codes: A B C, A 1, Engineering, Lieber's, Moreing and McCutcheon, Western Union.

SIEMENS BROTHERS DYNAMO WORKS, Ltd., Manufacturers of, and dealers in, Electric Motors and Generators, Starters, Regulators and Controllers for Direct and Alternating Current; Switchboards and Switchgear of all descriptions; Machinery for Mines, Haulage Gear, Fans and Ventilators, Equipments for Rolling Mills. and - Steel and Iron Works; Electric Railways and Tramways, Electric Power Transmission, Searchlight Projectors, Lighting and Power Equipments for Ships, Machine Tools, Textile Motors, Electrical Accessories of every description. Head Office: Caxton House, Westminster, S.W. (Telegrams: "Siembralos, Vic., London." Telephone: Gerrard 860.) Hours of Business: 9.30 a.m. to 5 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Works: Stafford, England. Incorporated as a Limited Company in 1906. Directors: G. von Chauvin (Chairman), Alex. Siemens, C. F. von Siemens, Sir Walter R. Lawrence, Bart., G.C.I.E., H. Natalis, C. Koettgen (Managing Director). Branches: Birmingham, Bristol, Cardiff, Glasgow, Manchester, Newcastle-on-Tyne, Sheffield and Southampton. Foreign Branches: In leading cities Throughout the world. Codes: A B C (5th Edition), A 1, Moreing and McCutcheon, Western Union, Engineering, Lieber's, and Broomhall's Imperial Combination.

SILENT MACHINE AND ENGINEERING CO. (Proprietors, Thos. W. Ward Ltd.), Sausage Machine Makers, Albion Works, Savile Street, Sheffield. Hours of Business: 7 a.m. to 6 p.m. Present Principals: Thos. W. Ward Ltd. Specialities: Meat Cutting Machinery, Sausage Fillers, &c. Telephone: No. 4321 Sheffield. Telggraphic Address: " Forward, Sheffield."

SILICATE PAINT CO. (J. B. ORR & CO.), Ltd. (THE), Paint Manufacturers, River Bank, Charlton, London, S.E. Hours of Business: 9 a.m. to 5 p.m. Incorporated as a Limited Company. Managing Directors: Francis Jukes and Hugh M. Watson. Branch: 46, Cannon Street, E.C. Specialities: " Dureseo," " Charlton White," Non-poisonous Zinc Paint, Silicate Paints and Enamels, Petrifying Liquid, &c. Awards: Fourteen Medals. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 948 Bank (City Office); No. 36 Woolwich, London (Charlton). Telegraphic Address: " Orr, London." Bankers: London and South-Western Bank, Ltd.

SIME, WILLIAMSON & CO., Woollen Manufacturers. Tweed Mills and Teviot Mills, Hawick, Scotland. London Office: 5, Golden Square, W. Hours of Business: 9 a.m. to 6 p.m. Established in 1889 by James Boyd Sime, J.P., William Boyd Sime, and John Frederick Williamson, the present principals. Premises: Two Factories equipped with modern appliances. Staff: 400 to 500. Specialities: Scotch Tweeds and Overcoatings. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 318 Hawick. Telegraphic Address: " Sime, Williamson, Hawick." Code: A B C (5th Edition). Bankers: National Bank of Scotland, Ltd. (Haw i ck ).

SIMMONS, J., & CO., Ltd., Wholesale Stationers, 4 and 5, Hill Street, Finsbury, London, E.C. Established in 1820 by John Simmons. In 1858 the partners were Benjamin Day Simmons, William Charles Simmons, George Richards Simmons. Incorporated as a Limited Company in 1892. Directors: George Richards Simmons (Chairman), William Ben Simmons, Arthur Lionel Simmons, Sydney C. Simmons, G. Douglas Simmons. Specialities: Wholesale, Import and Export Stationery; Note Paper, Envelopes, Account Books; the well-known " Hieratica " Writing Paper, &c., &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 7203 Central. Telegraphic Address " Hieratica, London."

SIMON BROTHERS & CO., Ltd., Champagne Merchants, Craven House, Northumberland Avenue, London, W.C., and Liverpool. Hours of Business: Usual. Established early in nineteenth century by L. M. Simon. Continued by (1) Lightly & Simon (1835); (2) Simon & Lightly; (3) Simon, Kingscote & Co. Incorporated as a Limited Company in 1905. Directors: Vivian A. Simon, Faulkner A. Simon, and R. H. Cunningham. Speciality; Have the monopoly of Mat and Chandon famous champagnes. Connection: United Kingdom and Colonic':. Royal Warrants: Held by Mat and Chandon. Telephone: No. 270 Gerrard, London (two lines). Telegraphic Address: " Meet, London." Codes: A B C and Private. Bankers: Martin's Bank, Ltd.

SIMON, MAY & CO., Manufacturers and Merchants, Weekday Cross, Nottingham. Hours of Business: 8 a.m. to 6 p.m. Established about sixty years ago. Premises: Cover about an acre. Staff: Large. Staff Clubs: Cricket, Football, Rifle, &c. Branches: Calais and Candry (France). Specialities: Laces, Curtains, and Nets. Awards: Philadelphia, Vienna, &c. Connection: Home, Foreign, and Colonial. Telephones: Nos. 20, 1182, 1395, 1739 and 774, Nottingham. Cable Address: " Simonay, Nottingham." Codes: ABC and Lieber's.

SIMON, SON & CO., Merchants, 32, Oxford Street, Manchester. Hours of Business: 9 a.m. to 1 p.m., 2 p.m. to 6 p.m. Established in 1872 by Salis Simon. Present Principals: Salis Simon, Alfred P. Simon. Staff: About fifty. Speciality: Fancy, Bleached, Printed Cotton Goods chiefly. Connection: United Kingdom, Foreign, Colonial. Telephones Nos. 6820 and 3231 Central, Manchester. Telegraphic Address: " Simpatico, Manchester." Bankers: Union Bank of Manchester, Ltd. Mr. Salis Simon is the Swedish Vice-Consul in Manchester.

SIMONS & INGAMELLS, Fire and Hail Loss Assessors, Auctioneers and Valuers, Land and Estate Agents. Offices: The Grange, Willoughby, Alford, Wide Bargate, Boston, and High Street, Sutton-on-Sea. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Sales of Fat and Store Stock in Boston Cattle Market, Wednesdays, and at Burgh lo Marsh each Thursday during the Summer. Established 25 years ago by Benjamin Simons; joined by Arthur Ingamells in 1904, having been with the firm for 10 years previously. Present Principals: Benjamin Simons, Arthur Ingamells. Staff: Eleven. Business: Agricultural Auctioneers, Sales of Pedigree Cattle, Stock Markets, Tenant right Valuations; Fire and Hail Loss Assessors. Connection r Lincs. (chiefly), also Yorks, Notts, Norfolk, and Northants. Telephones: No. 97 Boston; No. 6 Sutton-on-Sea. Telegraphic Addresses: " Simons," Auctioneer, Sutton-on-Sea; Willoughby, Alford; " Ingamells, Auctioneer, Boston." Bankers: Capital and Counties Bank, Ltd. Mr. B. Simons is a member of the Lindsey County Council, a member of the Rural District Council for Sutton-on-Sea, and of the Highways Committee, Rural D.C., and a Commissioner of Sewers; a Justice of the Peace for tho County of Lincoln, Lindsey Division; a member of the Spilsby Board of Guardians; a member of the Old Age Pension Committee; twenty years hon. sec. of the Royal National Lifeboat Institution, Sutton-on-Sea Branch; a member of the London and Lincs. Society; a Freemason and Past Master of the Hamilton Lodge, Alford. Mr. A. Ingamells is Chairman of the Parish Council, Sutton-on-Sea. Both partners are members of the Lincs. Tenant Right Valuers and Land Agents Association and Lincs. Auctioneers Association.

SIMPKIN, MARSHALL, HAMILTON, KENT & CO., Ltd., Wholesale Booksellers, Publishers, and Newsagents. Registered Office, 4, Stationers' Hall Court, London, E.C. Incorporated as a Limited Company in 1889. Managing Directors: F. H. Miles (Chairman); H. Kent, F. W. Hallett, J. Shaylor, H. E. Alden (Directors); G. H. Miles, J. J. Miles, R. Champion. Secretary: Bramston H. Miles. The Company was formed by the amalgamation of the firms of Simpkin, Marshall & Co., Hamilton Adams & Co., and W. Kent & Co. Branches: 31, 32, Paternoster Row, E.C.; 13 and 14, Paternoster Square, E.C.; 2, 4, 6, 8, Orange Street, Haymarket, W.C.; 14 to 17, Ave Maria Lane, E.C. Business: Wholesale Booksellers, Publishers, and Newsagents. Connection: World-wide. Telephones: No. 4667 City No. 5561 Central (Stationers' Hall Court); No. 8713 Central (32, Paternoster Row); No. 4695 Central (4, Orange Street, Haymarket).

SIMPKIN, SON & EMERY, Manufacturers of Hosiery and Underwear, Bond Street, Hinckley, Leicester. Hours of Business: Summer, 6.30 a.m.. to 6 p.m.; Winter, 8 a.m. to 7 p.m. Established by William Sills. Continued by (1) Thomas Goadby; (2) Richard Wileman; (3) Joseph Simpkin, (4) Samuel John Simpkin; (5) John Smith; (6) Joseph Guy Simpkin (all deceased). Present Principals: Charles William Emery and F. V. G. Simpkin. Premises: Originally built in 1707. Have recently been reconstructed, covering over one and a quarter acres. Staff: Nearly 600. Agencies: London, 24 and 25, Fore Street, E.C.; Bradford, 55, Brook Street; Manchester, 8, Chatham Street, Piccadilly; Glasgow, 40, St. Enoch's Square; Belfast, 26, Queen Street; Dublin, 11, Fownes Street; Montreal, Kingston (Jamaica), Capetown, Johannesburg, Copenhagen, Paris and Hamburg. Specialities: Hose and Half-hose, Plain Cotton, Wool and Cotton an d,Wool; Underwear, Plain Cotton, Merino, and Cotton and Wool. Connection: United Kingdom, Foreign and Colonial. Contractors to H.M. Government (Admiralty, War Office, India Office); also to the Crown Agents for the Colonies. Telephones: Nos. 69 and 70 Private Branch Exchange, Hinckley. Telegraphic and Cable Address: " Simpkin, Hinckley." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd. (Hinckley).

SIMPLEX CONDUITS, Ltd., Originators, Patentees, and Manufacturers of the Simplex Conduit System for Electrical Installations, and Manufacturers of Simplex Heating and Cooking Apparatus, Art Fixtures and Fittings, and Wholesale Electrical Suppliers. Registered Offices and Works: Garrison Lane and Maxstoke Street, Birmingham. Hours of Business: 8.30 a.m. to 6 p.m. Incorporated as a Limited Company. Managing Director: L. M. Waterhouse, A.M.I.C.E., M.I.E.E., M.S.I.E. Assistant General Manager and Secretary: D. G. Brooks, A.I.E.E. Branches: London, 113-117, Charing Cross Road, London, W.C.; Publicity Department, 116, Charing Cross Road, London, W.C.; Manchester; Liverpool; Leeds; Bristol; Newport., Mon.; Swansea; Newcastle-on-Tyne; Glasgow. Patents: Numerous. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 35, 36, and 37, Victoria, Birmingham. Telegraphic Address; " Economy, Birmingham."

SIMPSON, A. W., & CO., Boot Manufacturers, Millstone Lane, Leicester. Hours of Business: 8 a.m. to 6 p.m. Established in 1884 by A. W. Simpson, the present principal. Premises: Factory destroyed by fire in January, 1912, rebuilt and occupied in October, 1912. Specialities: Ladies' and Girls' good medium class Olivia and Isobel Brands of Boots. Connection: United Kingdom, Foreign and Colonial. Telephone; No. 2114 Leicester. Code: A B C (5th Edition).

SIMPSON, FAWCETT & COMPANY, LIMITED, Baby Car Makers, The Perambulator Works, Leeds. Hours of Business: Office, 9 a.m. to 6 p.m. Established in 1859. Incorporated as a Limited Company in 1908. Showrooms: Leeds, Manchester, London, Cape Town, Johannesburg, and at Buenos Aires, Calcutta, Bombay, Sydney. Premises: Largest Baby Car Works in United Kingdom. Specially built for the trade. Specialities: High-class Baby Cars, Toys, Tricycles, Woodwork and Turnery, for Home and Export Trades. Contractors to H.M. Government (Admiralty). Telephone: No. 2386 Leeds. Telegraphic Address: " Perambulator, Leeds." Bankers: London City and Midland Bank, Ltd.

SIMPSON & GODLEE, Ltd., Cotton Damask Manufacturers, Calico Printers, and Merchants, 8, Minshull Street, Manchester. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 12 noon. Established in 1864 by Simpson & King. Continued as Simpson &Higgin from 1876, and as Simpson & Godlee from 1881. Incorporated as a Limited Company in 1899. Directors: Francis Godlee, William Simpson (Chairman), Frederick Simpson, and H. T. R. Stuart. The firm started with Spinning and Weaving only. Later dropped Spinning and have now added Calico Printing and a Merchanting Business. Premises: Head Office, 8, Minshull Street. 18/20, Irwell Street, Salford; Deans Mill, Swinton, near Manchester; Know Mill Print Works, Entwistle, near Bolton. London Showrooms: 6-7, Addle Street, E.C. Works contain 646 Jacquard Looms. Staff: About 1,000. Agents: In various European Capitals also in United States and Canada. Specialities: Various Cotton Fabrics for Clothing and Furnishing. Connection: Home Trade, Colonial, and Foreign. Telephone: No. 6334 Manchester. Telegraphic Addresses: " Damask, Manchester "; " Essangee, London."

SIMPSON (WILLIAM) (MANCHESTER), Ltd., Manufacturing Food Specialists, Link Works, Urmston Lane, Stretford, Manchester. Hours of Business: 8 a.m. to 6 p.m. Incorporated as a Limited Company in 1911. Directors: William Simpson (Managing Director), S. Marks. Staff: Forty to fifty. Specialities: Lemon Cheese, High-class Jellies, Blanc Mange Powders and Custard Powders, the important feature of the two latter being that they comprise Fresh Eggs and Milk in powdered form. Connection: Largely amongst Grocers, Confectioners and Caterers. Small trade with Canada and the Colonies. Telephone: No. 247 Urmston.

SIMSON BROTHERS & CO., Merchants, 31, Fenchurch Street, London, E.C. Hours of Business: Usual. Established in 1863 by the late F. J. Simson and G. Remy; continued by A. T. Simson, E. C. Simson, H. M. Graves, L. Simson, C. W. Simson, J. A. Simson, J. H. Clark. Present Principals: C. W. Simson, F. S. Bone, W. W. Bridge. Corresponding firm in India:—Simson Bros. Business: Merchants in every kind of East India, Java, China, and Japan. Produce. Connection: United Kingdom, all European Countries, and America. Telephones: Nos. 1004, 1005, and 1006 Avenue. Telegraphic Addiress: " Simchurch, London." Codes: A B C (4th and 5th Editions), Al, Scott's, Lieber's, Western Union, Baltimore, Premier, Meyer's Atlantic Cotton Code (39th Ed.); also Private Codes. &rakers: Lloyds Bank Limited.

SINCLAIR (JOHN), Ltd., Tobacco Manufacturers, 61, Bath Lane, Newcastle-on-Tyne. Hours of Business: Usual. Established in 1856 by John Sinclair. Incorporated as a Limited Company in 1905. Directors: John Sinclair (Managing Director and Chairman), Robert Sinclair, Joseph Davidson and John Alex Sinclair. Premises: Extensive. Staff: Upwards of 300. Branches: Newcastle-on-Tyne, 1, Nun Street, 72, Grainger Street, 17, Grainger Street, 8, Grey Street, and Grainger Arcade; Sunderland, 144 and 83, High Street ' • Middlesbrough, 11, South Street, and 25, Linthorpe Road; Bolton, Bradshawgate; Edinburgh, 76, Leith Street, 14, 90A and 134, Princes Street, 51, Shandwick Place, Earl Grey Street, and South Bridge; Darlington, 67 Northgate; Kirkcaldy, High Street. Specialities: Barney's, Punchbowl, All Square, Parson's Pleasure, G.P.O. Mixtures, Jolly Boat, Flash Light, Navy Cut, the celebrated Rubicon and Golden Twist. Awards: Numerous Medals. Connection: United Kingdom, North of England and Edinburgh chiefly. Telephone: No. 1982 Central, Newcastle. Telegraphic Address: ". Smoke, Newcastle-on-Tyne."

SINCLAIR, KEMP & LEE, 32, Fenchurch Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Importers, Exporters, and Dealers in Sugar, Dried Fruits, Rice, Pepper,and General Colonial and American Produce; also Solo Agents (Home and Export) for .`` Tersol " real Calves' Feet Table Jellies (in packets and bottles), and Consolidated Soups and " Perfecto " Brand of Dried Vegetables. Established in 1892 by C. H. Sinclair and F. F. Kemp, who in that year succeeded to an old-established Mincing Lane house; latterly joined by E. H. Lee, who manages the Sugar Department (Raw and Refined). Have Agents in Manchester, Birmingham, Newcastle-on-Tyne, Derby, Leicester, Dublin, Glasgow, Edinburgh, Aberdeen, &c. Telephone: No. 4320 City. Telegraphic Address: " Singehor, London." Codes: A B C (4th and 5th Editions) and Western Union. Bankers: London Joint Stock Bank, Ltd.

SINCLAIR, M., Manufacturer, Manufacturers' Representative, Player Pianos and Artists' Music Rolls, 16 and 17, Orchard Street, Portman Square, London, W. Hours of Business: 9 a.m. to 6 p.m. Established in 1909 by M. Sinclair, the present principal. Premises: Very extensive works at Bohlitz-Ehrenberg, near Leipzig, Dresden and Berlin. Sta.: 2000 Leipzig; 1200 Dresden; 700 Berlin. Specialities: Solophonola, Player Grand and Upright Pianos. Claim to be of the highest-class player mechanism on the market. Artists' Music Rolls reproducing Playing of the worlds greatest Pianists. Patents and Inventions: Over 100. Awards: Fifty-four highest, Grand Prix, &c. Connection: United Kingdom, Foreign and Colonial. Telephones: Nos. 508 and 563 Mayfair, London. Telegraphic Address: Clairmat, London." Codes: A B C (5th Edition), Lieber's and Western Union. Bankers: London Joint Stock Bank, Ltd. (Wigmore Street).

SINCLAIR (ROBERT) TOBACCO CO., Ltd., Blenheim Street, Newcastle-on-Tyne. Hours of Business: Usual. Established in 1856, by Robert Sinclair. Incorporated as a Limited Company in 1910. Directors: James Sinclair (Managing Director), James W. Ellis, Norman Sinclair. Branches: Gateshead, Sunderland, York, Leeds, Hull, Wigan, Edinburgh, Leith. Speciality: Manufacture of Tobaccos. Connection: United Kingdom. Telephone: No. 1925, Newcastle-on-Tyne. Telegraphic Address: " Tobacco, Newcastle-on-Tyne." Bankers: Barclay & Co., Ltd.

SINCLAIR (WILLIAM) & SONS (STATIONERS), Ltd., Account Book Makers, Stationers, and Printers, Albert Works, Otley. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1839. Incorporated as a Limited Company in 1902. Staff 100. Staff Club: Holiday money. Specialities: Account and Memorandum Books, School and General Stationery, Cheap Lines for Bazaars, &c. Connection: United Kingdom, Colonial. Telephone: No. 29 Otley. Telegraphic Address: " Sinclairs, Otley." Bankers: Bank of Liverpool, Ltd.

SINGER SEWING MACHINE CO., Ltd., 42 and 43, St. Paul's Churchyard, London, E.C., and numerous Branches, &c. The Company employs a very large number of hands, and its name has been intimately associated for many years with the history and development of the Sewing Machine, in both its domestic and its industrial types. Specialities: Sewing Machines for family use, and for all manufacturing purposes where stitching is employed. Connection: World-wide. Royal Warrants: By Appointment to H.M. the Queen and H.M. Queen Alexandra. Telephones: No. 8510 City. Telegraphic Address: " Singer, Cent, London." Cable Address: " Singer, London."

SINGLE ROSE CHINA CLAY CO. (THE), China Clay Producers, Commercial Buildings, St. Austell, Cornwall. Hours of Business: 9.30 a.m. to 5.30 p.m. Established many years ago. Chairman: R. F. Stephens. Business: Producing of China Clay for Paper Making and Pottery. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2 St. Austell, Cornwall. Telegraphic Address: Mines, St. Austell." Codes: A B C (4th and 5th Editions). Bankers: Capital and Counties Bank, Ltd., St. Austell.

SINGLEHURST, R., & CO., Ltd., Brazilian Merchants, &c., 11, Red Cross Street, Liverpool. Hours of Business: Usual. Established about 100 years ago as R. Singlehurst & Co. Incorporated as a Limited Company in 1908. Directors: George Brocklehurst and Frank Brocklehurst. Business: Brazilian Merchants and Forwarding Agents. Connection: United Kingdom and North Brazil (chiefly). Telephone: No. 4322 Bank, Liverpool. Telegraphic Address: " Singlehurst, Liverpool." Code: A B C (5th Edition). Bankers: Bank of Liverpool, Ltd.

SISSONS BROTHERS & CO., LIMITED, OF HULL, Varnish, Paint, and Colour Manufacturers, Hull. Hours of Business: 9 a.m. to 6 p.m. (Office). Established in 1803 by Thomas Sissons and Richard J. Sissons. Incorporated as a Private Limited Company in 1887. Premises: Works and Offices cover an area of about sixteen acres. Staff: Clerks and workmen, over 400. Branch: Stores and Offices, Leyton's Buildings, Borough High Street, London, S.E. Specialities: Hall's Sanitary Distemper (Sole Manufacturers); Liquid Paints, &c.; Varnishes and Colours for Coachbuilders and Decorators; Lubricating Oils and Greases. Awards: Medals, Vienna, 1873; Antwerp, 1885; Liverpool, 1886; Antwerp, 1894; Liege, 1905; London, 1910; Brussels, 1910; Buenos Ayres, 1910. Connection: World-wide. Telephones: Private Exchange communicating with various departments; No. 2460 (National), Hull (five lines); No. 292 (Corporation), Hull. Telegraphic Addresses: "Sissons, Hull "; " Frescoing, London." Bankers: Barclay & Co., Ltd. (Hull).

SISSONS, W. & G., Silver Plate Manufacturers, 77, St. Mary's Road, Sheffield, and 30, Holborn, London, E.C. Hours of Business: 9 a.m. to 7.30 p.m. (Sheffield); 9 a.m. to 6 p.m. (London). Established in 1784 by Roberts, Cadman & Co. Continued as (1) Roberts, Smith & Co.; (2) Smith, Sissons & Co.; (3) W. & G. Sissons. Present Principal: Walter Sissons. Specialities: All high-class Electro-Plate and Sterling Silver. Their trade mark, the " Bell," is well known. Patents: Silver Edge on old Sheffield Plate (patented by Mr. Cadman, the first partner), Telescopic Candlesticks, Revolving Covers to Soup Tureens, and many other inventions. Connection: United Kingdom, Foreign, Colonial.. Telephone: No. 2297 Sheffield; No. 13754 Central, London. Telegraphic Addresses " Pushing," Sheffield, London. Bankers: London City and Midland Bank, Ltd.

SKEFFINGTON & SON, Publishers, 34, Southampton Street, Strand, London, W.C. Established in 1847 by the late William Skeffington. Present Partners: Martin S. Skeffington, and Harold E. Skeffington. The business was formerly carried on for more than fifty years at 163, Piccadilly, W. Specialities: Theological and General Literature. Connection: United Kingdom, Foreign, Colonial. Royal Warrant Holders to His late Majesty King Edward VII., to Her late Majesty Queen Victoria, and to H.M. King George V. Telephone: No. 7433 Central. Telegraphic Address: "Language, Lon don."

SKELTON, C. T., & CO., Ltd., Spades, Shovels, Forks' and Engineers' Tools, Sheafbank Works, Sheffield. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1860 by Charles Thomas Skelton (Knighted 1895). Continued from 1881 by Sir Charles Thomas Skelton (d, 1913), William Simmonds Skelton and Sam Edgar Skelton. Incorporated as a Limited Company in 1902. Directors: W. S. Skelton, J.P. (Chairman and Managing Director), S. E. Skelton (Managing Director and Secretary).. Premises: Two large four-storey blocks and extensive Forges. About 400 employees and staff. Specialities: Shovels, Spades, Forks, Picks, Engineers' Tools, Garden Tools, Light and Heavy Edge Tools, and Joiners' Tools. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 301 Sharrow, Sheffield (2 lines). Telegraphic Address: " Skeleton, Sheffield." Bankers: London City & Midland Bank, Ltd.

SKETCHLEY DYE WORKS (A. E. Hawley & Co.), Dyers and Dry Cleaners and Hosiery Dyers and Finishers, Hinckley, Leicestershire. London Office: 189, Regent Street, W. Hours of Business: Usual. Present Principals: A. E. Hawley, H. G. Clarke, and A. E. Hawley, jun. Premises: Works cover several acres. Branches: Birmingham, Leicester, Northampton, Bedford, Coventry, &c. Business: Dyers and Finishers of Cotton and Union Hosiery, and general Dry Cleaners and Dyers. Telephone: No. 31 Hinckley. Mr. A. E. Hawley is the prospectix e Unionist Candidate for the Market Bosworth Division of Leicestershire.

SKINNER, THOMAS, & CO., Publishers, 7681, Gresham House, Old Broad Street, London, E.C. Hours of Business: 10 a. m. to 7 p.m. Established in 1874. Present Principals: Sir Thomas Skinner, Bart., Sydney W. Leleux, T. Hewitt Skinner. Business: Founders, Editors, and Proprietors of the following Annual Works: The " Stock Exchange Year Book," est. 1874; " Directory of Directors," est. 1880; " London Banks and Kindred Companies and Firms "; also of the " Stock Exchange Gazette," a weekly supplement to the " Stock Exchange Year Book," est. 1901. Founders and chief proprietors of " The Canadian Gazette," a weekly journal of information and comment upon matters of use and interest to those concerned in Canada, Canadian emigration, and Canadian investments, established in 1883. Connection: World-wide. Telephone: No. 2886 Central. Telegraphic Address: " Desollar, Ave, London." Bankers: National Provincial Bank of England, Ltd.

SLAG & TAR MACADAM CO., Ltd. (THE), Slag Breakers and Tarred Slag Manufacturers, Tubwell Row, Darlington. Works: South Bank, R.S.O., and Warrenby Ironworks, Redcar, Yorks. Hours of Business: Office (Darlington), 9 a.m. to 5 p.m.; Saturdays, close at 1 p.m. Incorporated as a Limited Company. Directors: Joseph Denham (Chairman), H. S. Sutherland and Thomas Hall. Manager and Secretary: John Robinson. Business: Slag Breakers and Tarred Slag Manufacturers. Connection: England and Scotland. Telephones: No. 412 Darlington; No. 35 South Bank; No. 95 Redcar. Telegraphic Address: " Dustless, Darlington." Bankers: North Eastern Banking Co., Ltd. (Newcastle-on-Tyne).

SLINGSBY (HENRY) Ltd., Manufacturers of Masonic and Friendly Societies Ribbons, Regalias, Jewels and Banners; also Hat Bands, Badges, &c., for Colleges, Schools, &c., Nuneaton. Hours of Business: 9 a.m. to 6 p.m. Established in 1843 by Henry Slingsby (father of the present Managing Director). Continued as Henry Slingsby & Son. Incorporated as a Limited Company in 1912. Directors: Henry Slingsby (Managing Director), Montague C. B. Slingsby (son) (Secretary), and E. E. Shepherd. Premises: Equipped with modern appliances, driving power supplied by a powerful Crossley Gas Engine. Specialities: Masonic and Woven Emblematical Regalia for Friendly Societies, College and School, Sunday School Banners, &c., designed by the Company. Invention: Woven Emblematical Regalia. Connection: United Kingdom and Colonial. Telephone: No. 113 Nuneaton. Telegraphic Address; " Slingsby, Nuneaton.' Code: A B C. Bankers; London City and Midland Bank, Ltd.

SMALLWOOD & SONS, Wine and Spirit Merchants, Lower Priory, Birmingham. Hours of Business: Usual. Established in 1749. Present Principals: J. Warren Smallwood and John R. Smallwood. One of the oldest firms in the trade. Business handed down from father to son without a break since the foundation of the firm. Premises: Freehold, purchased in 1749. Business: Wine and Spirit Merchants. Connection: United Kingdom. Telephone: No. 1565 Central, Birmingham.

SMART & BROWN, Engineers, Toolmakers and General Machinists, Erith, Kent. Hours of Business: 10 a.m. to 5 p.m. Established in 1897 by J. Smart. Continued in 1902 as Smart and Brown, the present principals. Specialities: Paraffin and Petrol Engines for all purposes, Smart's Milling and Wheel Cutting Attachments for the Lathe, Four-cycle Engines and Complete Marine equipments, using Paraffin or Petrol; also engines for stationary purposes (Petrol, Paraffin or Gas). Supply these largely for the Electrical trades, coupling their Ehgines to any make of dynamo; also to all kinds of Pumps, coupled either direct through suitable gearing, or by belt. .Makers of the S. and B. Motor Winch, controlled by one lever, for loading and discharging from Sailing Craft, &c., used by one person. Contractors to H.M. Government (Admiralty, War Office, Office of Works, Foreign Office, Board of Agriculture), Mersey Docks and Harbour Board, Liverpool Salvage Association, &c. Have received numerous letters relating to the reliability of their Engines, &c. Telephone: No. 34 Erith. Telegraphic Address: " Motors, Erith." Bankers: London and Provincial Bank, Ltd.

SMART, J. & J., Manufacturers, Valley Works, Brechin, Scotland. Hours of Business: Usual. Established in 1838 by John Smart and James Smart. Present Principals: George Smart, James Smart and George Smart (jun.). Agency: Chapel Square, Birchin Lane, Manchester. Specialities: Paddings, Linens, Ducks, &c. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (War Office). Telephone: No. 37 Brechin. Telegraphic and Cable Address: " Smart, Brechin." Code: A B C (5th Edition). Bankers: British Linen Bank, Brechin and Dundee.

SMEETON, W. M., Ltd., Cotton Yarns, Stoney Royd Mills and Phoebe Lane Mills, Halifax. Hours of Business: Usual. Established about eighty years ago by Thackrah Mills, grandfather of the present Chairman, continued from 1870 by his son-in-law, G. F. Smee bon. Incorporated as a Limited Company in 1898. Directors: William Mills Smeeton (Chairman), Edward Leaf Smeeton, Sir William Priestley, M.P.. Premises: Mills and Warehouses, &c., cover about two and a half acres; own adjoining property. Staff: 550. Specialities: Highclass Doubled Cotton Yarns and Fancy. Yarns. Awards: Highest, Fisheries Exhibition, 1883. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 1392 (three lines) and Private Exchange, Halifax. Telegraphic Address: " Smeeton, Stoneyroyd, Halifax." Code: A B C. Bankers: West Yorkshire Bank, Ltd.

SMELLIE (JAMES), LIMITED, Manufacturers of Fenders, Hearth Suites, Interiors, Dog Grates, Coal Boxes, Lamps, Fire Screens, &c., Ivanhoe Fender and Grate Works, and Cellini Art Metal Works, Dudley. Hours of Business: 8 a.m. to 6 p.m. Established in 1892. Incorporated as a Private Limited Company in 1906. Governing Director: James Smellie. Showrooms in London. Specialities: Fenders, Curbs, Ashpans, Fire Irons and Brasses, Cushion-top Curbs, Hearth Suites, &c. Award: Silver Medal and Honourable Mention, Paris 1900. Connection: Worldwide. Contractors to H.M. Government (Admiralty, War Office). Telephone: No. 280 Dudley Telegraphic Address: " Smellie, Dudley." Bankers: United Counties Bank, Ltd. (Dudley).

SMETHURST & HOLDEN, LIMITED, Shirt Manufacturers, 45, Chapel Street, Salford, Manchester. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1875 by tho late James Smethurst. T. J. Holden made partner in 1890. Incorporated as a Limited Company in 1904. Directors: T. J. Holden (Managing Director), H. Hamman. Branch: Queen Street, Crewe, Factory opened in 1905. Specialities: Shirts and Pyjama Suits. Are manufacturers to the Wholesale and Export trade. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 850 Central, Manchester; No. 134 Crewe. Telegraphic Address: " Pants, Manchester." Bankers: Lancashire and Yorkshire Bank, Ltd.

SMITH BROTHERS, Corn Merchants, 40, Wote Street, Basingstoke. Hours of Business: 9 a.m. to 6 p.m.; Thursdays, 9 a.m. to 1 p.m. Established about 1800, by William Smith. Present Principals: F. J. Smith, A..A. Smith, J. W. Andrew, W. H. Vine, and W. H. Look. One of the oldest firms in the trade. Staff: About forty. Branches: Old Basing Mill, Hampshire; Hook, Hampshire; Fareham, Hampshire. Business: Corn, Cake and Seed Merchants and Millers, Flour and Manure Merchmts. Connection: United Kingdom. Telephone: No. 10 Basingstoke. Telegraphic Address: " Smith Brothers, Basingstoke."

SMITH & EBBS, Ltd., Printers, &c., 14, 16, Northumberland Alley, Fenchurch Street, London, E.C. Hours of Business: Usual. Established prior to 1686 by Richard Mount at Postern Row, Tower Hill. Continued by (1) Samuel Smith, 1803; (2) Smith & Ebbs, 1826. Incorporated as a Limited Company in 1900. One of the oldest firms in the trade. Specialities: Printing, Lithographing and Account Book Making. Telephone: No. 2205 Avenue, London. Telegraphic Address: " Adept, Fen, London."

SMITH (EDWARD), Ltd., Tubes and Fittings Manufacturers, Brunswick Tube Works, Wednesbury. Hours of Business: Office, 9 a.m. to 6 p.m.; Works, 6 a.m. to 5 p.m. Established in 1850 by Edward Smith. Incorporated as a Private Limited Company in 1912. Directors: E. H. Smith (Chairman and Managing Director), C. E. Smith (Secretary). Premises: Occupy five acres. Specialities: Tubes and Fittings of all kinds; Coils and Bent Pipe work; Signal and Point Rods, &c. Patents: For Furnace Improvements and Mandrils. Connection: United Kingdom, Foreign, Colonial. Contractor to H.M. Admiralty and War Office. Telephone: No. 32 Wednesbury. Telegraphic Address: " Brunswick, Wednesbury." Bankers: Lloyds Bank Limited.

SMITH (EDWIN) & SONS, Curriers, Japanners, and Leather Merchants, Stafford Street, Walsall. Hours of Business: 8 a.m. to 7 p.m. Established in 1845 by Edwin Smith. Present Principals: John Smith and Herbert Smith (sons of founder), only succession. Business: Coach, Saddle, and Harness Curriers. Manufacturers of Bag, Brace, Strap, Purse, and Japanned and Enamelled and Coloured Leathers. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 53 Walsall. Telegraphic Address: " Curriers, Walsall." Bankers: Lloyds Bank Limited.

SMITH, ELDER & CO. Publishers, 15, Waterloo Place, Pall Mall, London, S.V. Hours of Business: 9.30 a.m. to 5.30 p.m. Established in 1816 by George Smith and Alexander Elder. Present Principals: Reginald John Smith, K.C., and Alexander Murray Smith. Premises: Chief Office, 15, Waterloo Place; Warehouses, 14, Bride Lane, Fleet Street, E.C., and 20, Onslow Street, Clerkenwell, E.C. One of the leading English publishing firms. Notable works - published include the important and very complete " Dictionary of National Biography " (recently reissued in a cheaper form), the " Journals " of Her late Majesty Queen Victoria, the " Life of H.R.H. the Prince Consort," &c., besides a wide range of General Literature, embracing works by many eminent authors. Are publishers also of " The Cornhill Magazine," which has been edited by Thackeray, Leslie Stephen, James Payn, and other distinguished men. 3 K 2 Connection: United Kingdom, America, Foreign, Colonial. Telephone: Regent 1158. Telegraphic and Cable Address: " Senones, Charles, London." Mr.. Reginald J. Smith, K.C., was President of the Publishers Association, 1904 and 1905. Clubs: Athenaeum, Brooks', New University.

SMITH, FAIRE & CO., Boot and Shoe Manufacturers and Leather Merchants, Park Vale Works, St. Saviour's Road East, Leicester. Hours of Business: 8 a.m. to 6.30 p.m. Established in 1876 by Arthur Smith (d.) of Leicester; succeeded by G. H. Faire and A. W. Faire. Present Principals: George Henry Faire, Arthur W. Faire, J.P. Business has rapidly grown from a small beginning; now one of the largest firms in Leicester. Premises: Large Factory equipped with all modern appliances, covering about three acres. Stall: About 500. Branch: Melton Mowbray. Specialities: Women's and Children's Boots and Shoes of all descriptions. Awards: Diploma of Honour Gold Medal, Brussels, 1910; Grand Prix, Turin, 1911, Gold Medal to Mr. A. W. Faire. Connection: World-wide. • Telephone: No. 126 Leicester. Telegraphic Address: " Don, Leicester." Code: A B C (5th Edition). Bankers: Parr's Bank Ltd. (Leicester). Mr. A. W. Faire is a magistrate for the County of Leicester, and a Life Governor and Treasurer of the Vaughan Working Men's College (Leicester); County Director, Leicestershire Territorial Force Association, V.A.D.'s; President of the Leicester Chamber of Commerce. Mr. G. H. Faire is Churchwarden of St. Barnabas.

SMITH & FORREST, Oil, Grease and Varnish Manufacturers, Tar and Resin Distillers, Chemical Manufacturers, Ship Chandlers, &c., Holt Town Oilworks, Manchester. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, close at 12 noon. Established in 1864 by Alexander Smith and Alexander Forrest. Present Principal: William Welsh. Claim to be the first to bring American Resin up the Manchester Ship Canal. Premises: Extensive oil works, covering 12,000 square yards. Staff: About sixty. Branch: 162, Trafford Road, Salford. Specialities: Black Varnishes, Colliery Lubricants, Motor Greases, Electrical Lubricants. Connection: United Kingdom, Foreign, Colonial. Contractors to the Royal Jubilee Exhibition, 1887. Telephones: No. 612 City and No. 464 Central, Man chester; No. 402 Trafford Park. Telegraphic Address: " Cambrian, Manchester." Code: A B C. The late Mr. Alex. Forrest was a County Alderman.

SMITH (GEORGE) & CO., General Produce Brokers, The Temple, Dale Street, Liverpool. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1900 by George Smith, the present principal. Previously connected for fifteen years with Messrs. George Fowler, Son & Co., Ltd., American Packers of Provisions in Kansas City, U.S.A. Was General Manager of the business in United Kingdom and on the Continent until its absorption by Messrs. Swift & Co., of Chicago. Premises: General Offices, Private Office, Sample Room and Warehouse. Staff: Eight. Specialities: Feeding Stuffs, Grains, Provisions, Rosin, Turpentine, Edible and Inedible Oils and Greases, Wax, Honey, Bark, Palm Oil, Tallow and Fats. Correspondents of Members of the Chicago Board of Trade, New York Cotton, Produce, and Stock Exchange, New Orleans Cotton Exchange, for the buying and selling of Wheat, Maize, Oats, Provision3, Cotton, Cotton Seed Oil, American Stocks and Shares. Connection: United Kingdom, Foreign, Colonial, Export and Import. Members of Liverpool Provision Trade Association, Ltd.; Members of Liverpool Refined Lard Clearing House, Ltd.; Members of Liverpool Seed, Oil and Cake Trade Association, Ltd.; Members of Liverpool Oil, Seed, and Produce Clearing House, Ltd. Telephone: No. 7486 Central. Telegraphic and Cable Address: " Produce, Liverpool." Codes: A B C (4th and 5th Editions), Lieber's, Private. Bankers: London City and Midland Bank, Ltd. (Dale Street), Liverpool.

SMITH (GEO. S.), DALBY-WELCH, Ltd., Prospectus Distributors and General Addressing Contractors, Gresham House, Old Broad Street, E.C. Works: Half Moon Passage, Aldersgate Street, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1868 by Geo. S. Smith (d.). Incorporated as a Limited Company in 1897. Directors: H. C. Baldwin, F. R. Debney, A. B. Hills (Life Directors), and A. Mortlock. Staff: 400. Business: Owners of the Collated and Classified Register of Investors of the United Kingdom, bordering on some 550,000 names and addresses, and General Addressing and Postal Advertising Contractors. Connection: Throughout the world, United Kingdom chiefly. Telephone: No. 6206 City, London (four lines). Telegraphic Address: " Septimus, Ave, London." Bankers: Royal Bank of Scotland (Bishopsgate).

SMITH (GEORGE) & SON, Metal and Ore Merchants and Brokers, 5, Philpot Lane, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1877 by George Smith (d.). Present Principals: George S. Smith and Philip W. Smith (sons). Business: Metal and Ore Merchants and Brokers. Agents for Foster, Blackett & Wilson, Ltd., Newcastle-on-Tyne; Aron Hirsch & Sohn, Halberstadt, Germany; L. Vogelstein & Co., New York, United States Metals Refining Co., Chrome, N.J.; The Electrolytic Smelting and Refining Co. of Australia, Ltd., Port Kembla, N.S.W. Telephone: No. 9422 City, London. Telegraphic Address: " Bassett, London." Codes: A B C (1-th and 5th Editions), Lieber's, Western Union, MacNiel's. Bankers: London County and Westminster Bank, Ltd.

SMITH (GEORGE) & SONS, Ltd., Wholesale Manufacturing Furriers, 9, 10, and 11, Watling Street, London, E.C. Established in 1797 by George Smith. Incorporated as a private Limited Company. in 1898. Directors: W. H. Smith (Chairman), E. R. Sharpe (Managing Director). Staff: Large. Staff Club: Rifle, Winners of the Daily Graphic Cup, Elkington Shield and the Jaeger Shield (1911). Branches: Glasgow, 80, Buchanan Street; Manchester, 71, Mosley Street; Dublin, 15 and 16, Dame Street. Specialities: . Sealskin and Sable Goods, Finest Quality. Connection: United Kingdom (chiefly). Shipping trade practically nil owing to high import duties imposed by Colonies and America. Telephones: London, No. 603 Bank; No. 10421 Central; Glasgow, No. 8927 City; Manchester, Nos. 3782 and 3857 City. Telegraphic"Addresses: " Welfare, Cent, London "; "Welfare," Glasgow, Manchester, Dublin. Bankers: London County and Westminster Bank, Ltd.

SMITH, GOERG & CO., Ltd., Champagne Shippers, 40/2, King William Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1865 by Robert Cuddeford and W. H. Smith as Cuddeford & Smith. Changed to W. H. Smith & Co., and eventually to present style. The firm are agents for the old-established house of Ernest Irroy & Co., Reims. Telephone: No. 6372 Avenue. Telegraphic Address: " Irroyeste, Bilgate, London."

SMITH (HENRY) & CO., Chemical Manufacturers, 55, Market Street, Manchester, and Ceramyl Works, Diggle, Yorks. Hours of Business: Office, 9 a.m. to 6 p.m. Works, 7 a.m. to 5 p.m. Established in 1876 by Henry Smith. Succeeded by Son. Present Principal: Henry Mumford Smith. Premises: Works cover one acre; Land extends over forty acres. Branch: Hounslow, London. Business Manufacture of Chemicals. (Their Sole Agents in Leather Trades are Faire Brothers & Co., Ltd., Leicester, Northampton and London.) Specialize in Adhesive and Sizing Materials. Patents: Ceramyl and Glanzoleum for Sizing and Finishing, Burmese Gum, Styx, and Diamond Paste, for adhesive purposes. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4695 City, Manchester. - Telegraphic Address: " Ceramyl, Manchester." Bankers: Manchester and Liverpool District Banking Co.

HERBERT SMITH & SONS, Agricultural Engineers, New Forest Iron Works, Downton, Salisbury, Wilts. Hours of Business: 6 a.m. to 6 p.m. Established in 1871 by Herbert Smith. Joined by his three sons in 1885, trading as Herbert Smith & Sons. Herbert Smith (senr.) and one son left the business in 1895 when it was continued by the two remaining brothers. In 1900 one brother retired and firm was continued by Herbert Smith, the present principal. Premises: Occupied since 1885, consisting of Fitting, Carpenters' and Blacksmiths' Shops, Foundry, Stores, Implement Shed, &c., recently added a Motor Garage, situated one mile from Downton and the New Forest. Staff: Six. Specialities: Agricultural Imple ments, Smiths' Elevators and Harrows. Connection: United Kingdom. Telegraphic Address: " Smithsons, Downton." Bankers: Capital and Co-untios Bank, Ltd., Salisbury. Mr. Herbert Smith holds many local offices.

SMITH (JAMES) & CO. (DERBY), Ltd., Army, Railway and Police Uniform Contractors, Drewry Lane Works, Derby. Hours of Business: 9 a.m. to 6 p.m. Established in 1860 by the late James Smith. Incorporated as a Limited Com pany in 1899. Managing Directors Edward J. Hulse, Cyril H. Smith. Business: Contractors to H.M. Government (War Office) and principal Railways of the United Kingdom for Uniforms. Connec tion: United Kingdom, Colonial. Telephone: No. 250 Derby. Telegraphic Address: " Drewry, Derby." Bankers Crompton and Evans Union Bank, Md., Derby.

SMITH (JEREMIAH) & SON, LIMITED, Manufacturers of Brass Cabinet Locks and Latches, 9, Newbridge Street, Whitmore Reans, Wolverhampton. Hours of Business: 7 a.m. to 7 p.m. Established in 1876 by Jeremiah Smith (d.). Incorporated as a Limited Company in 1899. Staff: Provision for 100. Specialities: Locks and Latches of every kind for home and export. Connection: United Kingdom, Foreign, Colonial.

SMITH, J. J., & CO., Wholesale Merchants and Manufacturers, Church Steps Yard, Rotherham. Hours of Business: Usual. Established in 1870 by Joseph Smith. Present Principal: P. J. S. Smith. Business: Wholesale Merchants and Manufacturers. Connection: Home trade. Bankers: Sheffield Banking Co., Ltd. (Rotherham).

SMITH, J. M., Ltd., Proprietors of Glasgow News " and the " Scottish Referee," 67, Hope Street, Glasgow. London Office: 47, Fleet Street, E.C. Hours of Business: 8.45 a.m. to 8 p.m.; Fridays, 8.45 a.m. to 9 p.m.; Saturdays, 8.45 a.m. to 9 p.m. Established in 1876 as a four-page newspaper, with the title " Evening News and Star." Enlarged to eight pages in 1888 • title changed to " Glasgow Evening News." First issued as a ten-page paper in 1902, and as a twelve-page paper in 1903. Title changed to "Glasgow News" in 1905. Incorporated as a Limited Company in 1893. Telephones: No. 6610 Central (Editorial); No. 6614 Central (Advertising Department); No. 6615 Central (Publishing Department). Telegraphic Address: News, Glasgow."

SMITH, JOHN ARCHER, Timber Merchant and Importer, 271, Southwark Bridge Road, London, S.E. Hours of Business: 7 a.m. to 6 p.m.; Saturdays, 7 a.m. to 1 p.m. The business was established about 100 years ago. Present Principal: John Archer Smith, since 1878. Specialities: All descriptions of Hard and Soft Woods for Building, Cabinet-making, and Engineering; also Joinery, Doors and Mouldings, Floorings,Match-linings, &c.,in Hard and Soft Woos. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 716 Hop (Nat.); No. 8937 Central. Telegraphic Address: "Pinetree, London." Bankers: London Joint Stock Bank, Ltd. (Southwark); London County and Westminster Bank, Ltd. (Newington, S.E.).

SMITH (JOHN) & CO. (DERBY), Ltd., Brass and Aluminium Founders, Brewers' and General Engineers, Cotton Lane, Derby. Hours of Business: 7.30 a.m. to 6 p.m.; Saturdays, 7.30 a.m. to 12.30 p.m. Established in 1844 by Sir John Smith (d.). Partnership Successions: (1) Draper Ottewell (d. 1892); (2) Alfred D. Ottewell (retired 1897), Albert Ottewell, J.P. (d. 1909) (sons). Incorporated as a Limited Company in 1899. Directors: A. McWilliams, Robert Henry Vessey (Chairman), Jos. Sedgwick, J. W. Shaw (also Secretary). One of the largest Brass Foundries in the Midlands. Premises: Removed to present extensive Works in 1899, equipped with the latest appliances. Branch Works at Burton-onTrent. Business: Brass, Gunmetal, Phosphor Bronze, Copper and Aluminium Founders and Finishers; Brewery Engineers. Specialise in Motor Fittings. Patents: Several. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, India Office). Telephones: No. 51 Derby; No. 143 Burton-on-Trent. Telegraphic Address " Ottewell, Derby."

SMITH (JOHN) (LONDON WALL), Ltd., Wholesale Milliners, 131, 132 and 133, London Wall, E.C. Factories: 365, City Road, E.C., and 70 and 72, Ironmonger Row, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1845 by John Smith. - Incorporated as a Limited Company in 1906. Directors: G. A. Smith (Chairman), H. G. Smith, J. A. H. Smith and Mrs. A. B. Black. Staff: About 500. Specialities: High-class Millinery (Ladies' and Children's); Straw and Felt Hats; Flowers, Feathers, and Millinery Materials. Registered Trade Mark: The " Ostrich " make of Ladies' Hats. Connection: United Kingdom, Foreign, Colonial. Telephones Nos. 4816, 4517 and 5503 London Wall. Telegraphic Address: " Headdress, London."

JOHN SMITH (SHIPLEY), Ltd., Fruit Preservers, Thackley Old Road, Shipley, Yorks. Hours of Business: Office, 9 a.m. to 6 p.m.; Works, 6.45 a.m. to 6 p.m. Established in 1865 by John Smith. Incorporated as a Private Limited Company in 1905. Managing Director: Herbert C. Smith. Premises: New Factory built in 1906, enlarged to double the size in 1913. Staff: Sixty to eighty. Speciality: Manufacture of Jams and Marmalade. Connection: Northern Counties. Telephone: No. 44 Shipley. Telegraphic Address: " Smith Preserver, Shipley." Bankers: United Counties Bank, Ltd.

SMITH, J. T., & J. E. JONES, LIMITED, Cotton Piece Goods Manufacturers and Merchants, 113, Portland Street, Manchester. Hours of Business: Usual. Established in 1877 by J. T. Smith and J. E. Jones. Incorporated as a Private Limited Company in 1900. Directors: J. E. Jones, E. Llwyd Jones, Ellis H. Smith, George Walker, T. F. Leech, J. Rigby. Business: Manufacturers and Merchants of Cotton Piece Goods. Connection: Home Trade and Shipping. Telephones: No. 4153 (three lines). Tele graphic Address: " Volo, Manchester." Bankers: Union Bank of Manchester, Ltd.

SMITH (LIONEL) & CO., Manufacturing Goldsmiths and Silversmiths, 56, Spencer Street, Birmingham. Hours of Business: Usual. Established in 1901. Present Principal: Lionel Smith. Specialities: Covers for Fountain Pens in Gold and Silver, Chatelaine Carriers for same, Scent Sprays, Manicure Sets, Ladies' Silver-backed Hair Brushes, Mirrors and Dressing Combs, Photo Frames, Jewel, and Motor Sets. Telephone: No. 7099 Central, Birmingham. Bankers: London City and Midland Bank, Ltd.

SMITH & LISTER, Manufacturers and Warehousemen, 3A to 5, 17 and 19, Cannon Street, 8, Watling Street, and 43 and 44, Friday Street, London, E.C. Men's and Boys' Hats, Caps, Raincoats, Waterproofs, &c., 230, Old Street, E.C. ( a separate business). Factory: Peel Street, Luton, Bedfordshire. Hours of Business: 8.45 a.m. to 5 p.m. Es tablished in 1858 by John Smith and Anthony Howard Lister. The present partners are A. B. Smith, G. J. Morris, and M. Smith. Specialities: Millinery and Millinery Materials. The firm have a wide reputation amongst. the leading wholesale and retail houses; their manufactured goods embody all the latest changes of fashion. Branches: Cardiff, Bristol, Sydney, New South Wales, Wellington, and Christchurch, New Zea1 and. Connection: Throughout the United Kingdom, Foreign, and in the Colonies. Telephone: No. City 711 (four lines). Telegraphic and Cable Address: " Millinery, Cent, London." Codes: A B C (5th Edition) and Corby Code.

SMITH, MAJOR & STEVENS, Ltd., Lift Engineers, Abbey Works, Weedon Road, Northampton. Hours of Business: Usual. Established previous to 1760 by John Smith. (Records go back no further.) Incorporated as a Limited Company in 1909. Directors: C. G. Major (Chairman), E. C. Stevens, P. H. Stevens, and P. C. Major. Premises: Factory built on the site of St. James Abbey, which was closed at the end of the twelfth century under Henry VIII., by the Act suppressing monasteries. 'The works cover five acres, equipped with up-to-date appliances. Staff: Large. Staff Club: Athletic. Branches: London, 19, Ingate Place, Queen's Road, Battersea, S.W.; Manchester, Norton Street, Greengate, Salford; Birmingham, 43, Church Street; Newcastle, Station Chambers, 10, Neville Street; Glasgow, 11, Bothwell Street. Also in New Zealand, Australia, South Africa, India, Holland, Buenos Aires and China. Specialities: Lifts of all kinds. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, Office of Works). Telephones: No. 564 Northampton; No. 1856 Battersea. Telegraphic and Cable Address: " Gudelyft," London, Northampton, Manchester, Birmingham. Code: A B C (5th Edition).

SMITH & PAGET, Machinery Manufacturers, Crown Works, Keighley. Hours of Business: Works, 6 a.m. to 5.30 p.m. Office, 8 a.m. to 5.30 p.m.; Saturdays, close at 12 noon. Established in 1860 by George Whalley and John Wood (retired 1876) as Whalley & Wood. In 1876 Robert N. Smith and Shem Paget joined. In 1881 George Whalley left the firm. Present Principals: Robert N. Smith and Metcalfe S. Smith (son) and Shem Paget and Freeman Paget (son). Premises: Cover about 8000 square yards. Consisting of Machine Shop of three floors. Foundry of one floor and Warehouse of three floors. Agencies: Wholesale and Retail Agents in most towns in the United Kingdom. Specialities: Laundry Machinery, Hand or Power, and Domestic Mangles and Washers, also Farm Food Preparing Machines. Trade Mark: " The Crown." Patents: Numerous for Washing and Mangling Machines. Awards: Antwerp, 1885; Amsterdam, 1883; London Health, 1884; Brussels, 1888; Two Gold Medals, Brussels, 1910, for Hygiene and General Excellence. Connection: United Kingdom, Belgium, Holland, Norway, Sweden, The Colonies and South America. Telephone: No. 89 Keighley. Telegraphic Address: " Crown Keighley." Code: A B C (5th Edition). Bankers: Union of London and Smith's Bank, Ltd. The two senior partners have held the office of Mayor of Keighley, one of them twice, and are Justices of the Peace.

SMITH, PARFREY & CO., Ltd., Wheel and Motor Works, Pimlico Wheel and Motor Works, Rannoch Street, Hammersmith, London, W. Hours of Business: 7 a.m. to 5.30 p.m.; Saturdays, close at 12 noon. Established in 1835 by Octavius H. Smith. Incorporated as a Limited Company. Manager: Reginald Longley. Secretary: William H. Partridge. Premises: Removed from Pimlico when the L. B. & S. Railway enlarged the Station, 1901. The present premises cover about five acres. Staff: 200 to 300. Specialities Wheels, Axles, Springs, Bent Timber, Forgings and Motor Repairs of every description. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 147 Hammersmith, London (two lines). Telegraphic Address: " Wheelworks, London." Code: A B C. Bankers: London Joint Stock Bank, Ltd.

SMITH, PATTERSON & CO., LIMITED, Ironfounders and Engineers, Pioneer Foundry. Blaydon-on-Tyne. London Office: 52, Queen Victoria Street, E.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1870 by Thomas Smith (d.) and William Patterson (d.). Incorporated as a Limited Company in 1873. Reconstructed in 1897, when the Capital of the Company was doubled. On Admiralty, War Office, Crown Agents for the Colonies, South African and other Lists. Directors: John E. Cowen (Chairman), I. Jonah Smith, Mason T. Scott. Works Manager: James Bailey. Secretary: Wm. Hall. Premises: Very extensive, covering eight acres, and consisting of six large foundries, each equipped for different classes of work. Six cupolas, also fitting, blacksmith, machine, milling, core-making, and pattern shops. Specialities: Turbine and all high-class Engine and other Castings, Sanitary Castings, Railway Chairs, Axle Boxes, and all kinds of Castings for Railway Work, Tunnel Segments for Underground Railways and Sewers, and all descriptions of Castings up to forty tons. Connection: United Kingdom (chiefly). Telephone: No. 37 Blaydon-onTyne. Telegraphic Addresses: "Pioneer, Blaydon-on-Tyne"; " Piperaek, Cannon, London." Codes: Lieber's, A B C (5th Edition), Engineering. Bankers: Lloyds Bank Limited.— Also (in same interest), BLAYDON & LONDON STEAM SHIPPING CO., LTD., Pioneer House, Blaydon-on-Tyne. London Office: 52, Queen Victoria Street, E.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1881. Incorporated as a Limited Company in the same year. Directors: John E. Cowen (Chairman), I. Jonah Smith, Mason T. Scott. Manager and Secretary: Wm. Hall. Business: Steamship Owners. Connection: United Kingdom (chiefly). Telephone: No. 37 Blaydon-onTyne. Telegraphic Addresses " Pioneer, Blaydon-on-Tyne "; " Piperack, Can London." Bankers: Lloyds Bank Limited.

SMITH PREMIER TYPEWRITER CO., Ltd., Smith Premier House, 6 and 7. Queen Street, Cheapside, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1887. Director-General for Europe: E. Spencer Harrison. Manager for Great Britain: Clark S. Sammis. Factory has an output capacity of over 200 machines per day. Is regarded as one of the model factories of the world. Head Office: In London, AN here the Company occupy their own building, Smith Premier House, 6 and 7; Queen Street, Cheapside. Branches: Aberdeen, Belfast, Birmingham, Bristol, Cardiff, Dublin, Edinburgh, Glasgow, Hull, Leeds, Liverpool, Manchester, Newcastle, Sheffield, Swansea. Stag: In the English offices, nearly 250 people. Speciality: The Smith Premier Typewriter. Also supply Typewriter Stationery, and manufacture Typewriter Ribbons and Carbon Paper. Patents: Several hundred, covering all forms of Writing Machines. Connection: World-wide. Their offices and dealers number over 500. Are contractors to H.M. Government, and the principal railway companies. Were awarded the Grand Prix at Paris, 1900, and at Brussels, 1910. Trade Marks: The " Smith " and the " Smith Premier." Telephone: No. 5360 City (three lines). Telegraphic Address: " Pompons, London." Cable Address: " Smipretypo, London." Bankers: London and South-Western Bank, Ltd.

SMITH (SAMUEL) & CO., Wool Merchants, 281, Swan Arcade, Bradford, and 80, Coleman Street, London, E.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1895 by Samuel Smith (retired 1900). Present Principals: Harry Ackroyd and George William Mowbray. Business: Wool Merchants. Connection: United Kingdom and Colonial. Telephone: No. 376 Bradford. Telegraphic Address: " Gravity, Bradford." Bankers: Bradford District Bank, Ltd.

SMITH (SAMUEL) & SONS (COLNE), Ltd., Fellmongers, Tanners, and Leather Dressers, Waterside Tannery, Colne, Lancashire. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1835 by Samuel Smith. Incorporated as a Limited Company in 1909. Directors: Joseph Smith (Governing Director), John T. Smith, Samuel Smith, Walter Smith. Premises: Extensive; equipped with all the latest improvements. Staff: About 250, Branch: Burnley. Specialities: Roller Skins for Cotton Spinning, Salted Grains, Fleshes, Roans, Coloured Basils, Sumac Skivers. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 16 Colne. Telegraphic and Cable Address: " Leather, Colne." Bankers: Union Bank of Manchester.

SMITH & SONS, Auctioneers, Valuers, Land and Estate Agents, 11, Lord Street, Liverpool, 51, Hamilton Square, Birkenhead, and 79, Brighton Street, Wallasey. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1.30 p.m. Established in 1840 by Thomas Smith. Founder was succeeded by two sons, Frederick Smith (father of Right Hon. F. E. Smith, P.C., K.C., M.P., and Harold Smith, M.P.) and E. P.. Smith. Present Principals: E. G. Smith, Stanley Smith, and Robert Bridger. Business: Valuation of Property of all descriptions, Management of Property, Estates, Rent Collecting, Sales by Auction. Connection: Lancashire, Cheshire, and North Wales. Telephones: Liverpool, Bank No. 3686; Birkenhead, No. 24; Liscard, No. 31. Bankers: Parr's Bank, Ltd. Mr. Frederick Smith was Mayor of Birkenhead, and Mr. E. P. Smith an Alderman of the same Borough. Clubs: (Mr. E. G. Smith) Liverpool Artists, and Heswall and Wrexham Golf Clubs; (Mr. Stanley Smith) Birkenhead Constitutional and Royal Mersey Yacht Club, Cheshire Automobile Club; (IVIr. R. Bridger) Liverpool Artists,. and Manor Club, Liscard.

SMITH, SONS, & CO., Woollen Warehousemen and Clothing Manufacturers, 21, Commercial Street, Dundee. Hours of Business: 8 a.m. to 6p.m.; Saturdays, 8 a.m. to 1 p.m. , Established in 1840 by William Thomson. Present Principals: David M. Smith & Daniel Kay Smith. Premises: Five floors. Staff: Sixty-five. Business: Woollen Warehousemen and Clothing Manufacturers. Connection: United Kingdom. Telephone: No. 22Y, Dundee. Telegraphic Address: " Suiting, Dundee."

SMITH, STONE & KNIGHT, LIMITED, Paper Manufacturers, Landor Street, Birmingham. Hours of Business: Office, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m.; Work3 carried on night and day. Established in 1863 by Thomas Bird Smith, John Benjamin Stone, and Frederick Knight. Incorporated as a Limited Company in 1894. Premises: Altogether cover nearly ten acres; Union Paper Mills and Bag Factory, Landor Street, Birmingham. Staff About 650. Staff Clubs: Sick, Cricket. Branches: Birmingham Paper Mills, Cattells Grove; Aston Paper Mills, Cheston Road, Birmingham; Av onside Paper Mills, Little Avon Street, Bristol. London Office: 97, Queen Victoria Street, E.C. Business: Manufacture of Wrapping Papers, Paper Bags; Corrugated Paper and Paper Boxes. Patents: Improvements in Machinery for Paper Making; Improved Bag Machines. Connection: United Kingdom, South Africa, Australia, The Levant, India, &c. Telephones: No. 843 (East), Birmingham (three lines); No. 1171 Bristol; No. 5489 (Central), London. Telegraphic Addresses: " Paper, Birmingham "; " Papermaker, Bristol."

SMITH (SYDNEY) & SONS, NOTTM., Ltd., Brass Founders and Finishers, Basford Brass Works, Nottingham. Hours of Business: Fifty-four hours a week. Established many years ago. Incorporated as a Private Limited Company in 1906. Directors: Isaac Smith, M. I. Mech. E., J. P. (Governing Director), Herbert Wm. Smith, A.M.I.M.E., Ralph V. Smith, A.M.I.M.E. The late Sydney Smith, inventor of the Steam Pressure Gauge, was one of the first Engineers to construct Barges made of forged plates for canal traffic. A portrait of Sydney Smith, and a drawing of the original pressure gauge invented by him, are to be seen by permission at the Institution of Mechanical Engineers, St. James's Park, London. Premises: Cover about one acre. One and two storeyed building with a frontage of about fifty yards. Equipped with modern machinery and up-to-date appliances. Stag: Large. Branches: London, Glasgow, Sunderland, Sydney, N.S.W., South Africa, Buenos Aires, Norway, and Constantinople. Specialities: Pressure Gauges: Sound Signals, comprising Smith's Patent Syrens, Smith's Trumpets, Smith's Patent Whistles, and other Sound Signals; Smith's Patent Safety Valve with Pressure Gauge combined for Locos, Stationary, Marine, and Portable Boilers; Smith (Sr Bourdon's Steam, Vacuum, Hydraulic and Compound Gauges, Smith's Fusible Plugs, Smith's Full-bore Taps; also Iron Valves, Sluice and Safety Valves, Hydrants, Gunmetal Steam Fittings of various patterns. Admiralty Contractors to British and other (Foreign) Navies. Specifications accompanied with Blue Prints, Drawings, &c., receive prompt attention. Awards: Prize Medals and Diplomas, London, 1885; Liverpool, 1886; Newcastle,1887; Chicago, 1893. Telephone: No. 1537 Nottingham. Telegraphic Address: " Smiths, Nottingham." Code: A B C; National.

SMITH (THOMAS & JOHN), Ltd., Doublers, Higher Hillgate Mills, Stockport. Hours of Business: Usual. Established in 1870 by Thomas Smith and John Smith. Continued by John Smith, Thomas Smith (d). and John Smith (jun.). Incorporated as a Limited Company. Directors: Thomas Smith and John Smith (jun.), sons of John Smith. Premises Extensive Mills in Stockport. Staff: 450. Branches: London, 7, Philip Lane, E.C.; Belfast, 7. William Street South. Specialities: Fine Gassed Yarns, Heald Yarns and Sewing Cottons. Connection: France, Germany, Italy, Austria and the United States. Telephone: No. 276 Stockport. Telegraphic Address " Nets, Stockport." Bankers: Manchester and Liverpool District Banking Co., Ltd.

SMITH (THOMAS) & SONS, Crane Makers, Steam and Electric Crane Works, Old Foundry, Rodley, near Leeds. London Office: 9, Victoria Street, S.W. Hours of Business: 8 a.m. to 5.30 p.m. Established in 1820. Present Principals: Frederick H. Smith, Walter T. Smith, and George E. Smith. The business was started at Rodley, and has a world-wide reputation for Cranes and Lifting Machinery of every description. Are manufacturers of Electric, Steam, and Hand Cranes of all typos and powers. Cantilever Cranes and Special Cranes for Quays; Capstans Goliaths; Permanent Way Cranes; Transporters; Overhead Travellers; Single Rail Cranes; Harbour and Dock Cranes; Breakdown Cranes. Premises: Works and grounds cover about fifteen acres. Stag: About 400. Agencies at home and abroad. Specialities: Cranes and Lifting Machinery of every description. Claim to be the largest makers of Locomotive Cranes (Electric and Steam). Own several patents for Lifting Machinery, and have introduced many improvements. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 18 and 12 Stanningley (Leeds); No. 64 Victoria (London). Telegraphic and Cable Addresses: " Smith, Rodley "; " Accrocher, London." Codes: A B C (4th and 5th Editions); A 1; Lieber; Western Union. Bankers: National Provincial Bank of England, Ltd. (Leeds). The principals are members of the I.M.E., I.E.E., N.E.S., and I. & S. Institute.

SMITH, THOS. & WM., Ltd., Manufacturers of Steel Wire Ropes for all purposes, Guildhall, Newcastle on-Tyne. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1782 by Thomas Smith and William Smith; fifth generation of the same family now in possession. Incorporated as a Limited Company. Directors: Mrs. Eustace Smith, Clarence D. Smith (Managing Director), R. Eustace Smith. One of the oldest firms in the trade. Branches: London, 17, Gracechurch Street, E.C.; Grimsby, Auckland Road, Fish Docks; Glasgow, 180, Hope Street. Agencies: In all parts of the world. Business: Manufacture Highclass Steel Wire Ropes for all purposes. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 470 City; No. 1802 Newcastle-on-Tyne. Telegraphic Address: " Smiths, Newcastle-on-Tyne."

SMITH, THE T. L., CO., Manufacturers of Contractors' Equipment, 13, Victoria Street, London, S.W. Hours of Business: Usual. Incorporated as a Company in 1901 to take over the existing business and patents of Thomas L. Smith. Chairman: T. -L. Smith. Managing Director: C. F. Smith. Manager for Europe: R. H. Brackenbury. Premises: Own works in Milwaukee, Wis., United States. Associated Manufacturers: Stothert Pitt, Ltd., Bath, England; Draiswerke, G.m.b.H., Mannheim, Waldhof, Germany; Ganz & Co., Budapest, Hungary; and Mussens, Ltd., Montreal, Canada. Branches: Mil-waukee, Wis., 1125, Thirty-second Street; Montreal, 318, St. James Street; Buenos Ayres, 449, Chacabuco. Agencies: All over the world. Specialities: Concrete Mixing Machinery, Stone Crushers, Elevators, Bituminous Macadam Mixing Machinery and Screens, &c. Patents: About 75 (letters) in practically all countries of the world. Telephone: No. 3930 Victoria, London. Telegraphic Address: " Concrete, London." Codes: Western Union and Private. Bankers: Capital and Counties Bank, Ltd.

SMITH (TOM) & CO., Ltd., Christmas Cracker Manufacturers and Wholesale Confectioners, Wilson Street, Finsbury Square, London, E.C. Hours of Business: Factory, 8 a.m. to 7 p.m.; Counting House, 9 a.m. to 6.30 p.m. (in the season later). Established in 1847 by Tom Smith. Incorporated: March, 1907. Premises: Four large buildings. Staff: Between 500 and 600. (For the benefit of the employees there is a Swimming Club and a Library.) Specialities: The Christmas Crackers for which the firm is known. all over the world. Connection: World-wide. Telephone: No. 1177 London Wall. Telegraphic Address: " Confection, London."

SMITH & TURNER & S. GERISH & CO. AMALGAMATED, Engineers and Building Trades' Specialists, 50, Bartholomew and 22 to 30, Buttesland Street, Close, E.C., Hoxton, London, N. Hours of Business: 6.30 a.m. to 5.30 p.m. Established: Smith & Turner in 1799 by John Smith; S. Gerish & Co. by F. W. Gerish in 1840. In 1888 Smith & Turner purchased the goodwill and premises of S. Gerish & Co. Smith & Turner is the oldest house in the trade. Premises: Very extensive. Business: Makers of all kinds of Door Springs, Panic Bolts, Gate Hinges, Fanlight Openers and Gear, &c. Patents: Numerous. Door Springs, Panic Bolts, &e. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, Office of Works, &c.). Telephones: Nos 8198 and 9596 (P.O.) Central. Codes: Western Union 1901; Lieber's; A 1.

SMITH & TYRER, Ltd., Wood Brokers and Agents, Richmond Buildings, 26 Chapel Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m. Established in 1879 by James Smith. Continued by several changes of partnership. Incorporated as a private Limited Company in 1912. Chairman: Charles T. Smith. Managing Director: • Charles T. Tyrer. Branches: Halifax, Nova Scotia, London, and Glasgow. Speciality: Wood Goods of all kinds. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 7810 Central, Liverpool. Telegraphic and Cable Address: Walmer, Liver-pool." Codes: All respecting Wood Goods. Bankers: Lloyds Bank Limited (Liverpool).

SMITH & WELLSTOOD, Ltd., Stove and Range Makers and General Ironfounders, Columbian Stove Works and Bonnybridge Foundry, Bonnybridge, Stirlingshire, Scotland. Hours of Business 6.30 a.m. to 5.30 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1854 by James Smith; joined shortly afterwards in partnership by Stephen Wellstood. Incorporated as a Limited Company in 1887, and amalgamated with George Ure & Co., Ltd., in 1890. Directors; George R. Ure, J.P. (Chairman), William Macadam Smith, J.P., John Reid Ure, James Logan, George Albert Ure, Allan Gillespie, J.P., H. Teeling Smith. Premises: Very extensive Works and Foundries at Bonnybridge. covering about twenty acres of ground. Staff: About 700. Branches: Glasgow, London, Liverpool, Dublin, Edinburgh. Specialities: Portable Cooking Ranges; Stoves for Anthracite Coal; Patent IRangos, Grates, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 19 Kilsth (Glasgow Exchange); No. 6242 (four lines) Holborn (Ludgate Circus and Upper Thames Street); No. 1325 Central, (Edinburgh); No. 5724 Central (Liverpool); No. 728 Dublin. Telegraphic Addresses: " Wellstood," Bonny bridge, London, Edinburgh, Liverpool, Dublin, Glasgow. Bankers: Commercial Bank of Scotland, Ltd.

SMITH, W. H., & SON, Wholesale and Retail Newspaper Agents, Booksellers, Librarians, Bookbindors, Printers, Stationers and Advertising Agents, 186, Strand, London. W.C. Established about 1815 by Henry Edward and William Henry Smith. Partnership Successions: (1) H. E. and W. H. Smith, sen.; (2) W. H. Smith; (3) W. H. Smith, sen., and W. H. Smith, jun.; (4) W. H. Smith, jun.; (5) W. H. Smith, jun., and W. Lethbridge; (6) W. H. Smith, W. Lethbridge, and C. Awdry; (7) W. H. Smith, W. Lethbridge, C. Awdry, and A. D. Acland; (8) W. H. Smith, W. Lethbridge, C. Awdry, A. D. Acland, and W. F. D. Smith; (9) Hon. W. F. D. Smith, W. Lethbridge, C. Awdry, and A. D. Acland; (10) Hon. W. F. D. Smith, W. Lethbridge, C. Awdry, A. D. Acland, and C. H. St. J. Hornby; (11) Hon. W. F. D. Smith, C. Awdry, A. D. Acland, and C. H. St. J. Hornby; (12) Hon. W. F. D. Smith, C. Awdry, A. D. Acbtnd, C. H. St. J. Hornby, C. S. Awdry; (13) Hon. W. F. D. Smith, C. Awdry, A. D. Acland, C. H. St. J. Hornby, and C. S. Awdry, A. D. Power; (14) Hon. W. F. D. Smith, A. D. Acland, C. H. St. J. Hornby, C. S. Awdry, and A. D. Power, who are the present partners. Premises: Extensive buildings at 186, Strand; 2, Arundel Street; Kingsway; Water Street; 55 and 95, Fetter Lane; Goldsmith Street; Kean Street; Norfolk Street; and Garden City, Letchworth. Branches: (Wholesale), Liverpool, Manchester, Birmingham, Newcastle, Hull, Bradford, Halifax, Sheffield, Wolverhampton, Northampton, Gloucester, Nottingham, Cardiff, Newport (Mon.), Swansea, Leicester, Bristol, Sunderland, Blackburn, Exeter, Hanley, Walsall, Stoke-on-Trent, Chester, Birkenhead, Doncaster, Bath, Grimsby, Llanelly; (Retail), at about 1500 Railway Bookstalls and 250 Bookshops. Specialities: The Supplying of Books, Newspapers, Magazines, &c.; a Circulating Library; Railway Advertising; General Advertising Agents Printing of every kind; Bookbinding. Connection: The firm's chief trade is in England and Wales, but a large retail foreign and colonial trade in newspapers is also carried on. Telephone: No. 5630 Holborn. Telegraphic Address: " Bookstalls, Estrand, London."

SMITH, W. & J., Spinners of Lambs Wool Yarn for Hosiery and Underwear, Great Holme Hill, Leicester. Hours of Business: 6 a.m. to 6 p.m. Established in 1864 by William and John Smith. Present Principals: R. H. Smith, E. G. Smith and J. Forsell. Premises: Extensive. Agencies: T. G. White & Co., 158, George Street, Glasgow; E. Reise, Miihlhausen i/Thiir (Germany); H. Binns, Empire Buildings, Wellington, Street West, Toronto; S. M. Assael, Salonica; W. H. Mandell & Co.; The Block, Collins Street, Melbourne; Fritz Kaes3r, Metropol, Zurich; Gabriel Karger, Pilgram, Bohemia. Specialities: Yarns for Motor Scarves, Gloves, Underwear, Shetlands, Naturals, Whites, Greys, Heathers, &c., as used for Hosiery, &c. Connection: United Kingdom, Foreign. Telephones: Nos. 2044 and 2045 Leicester. Telegraphic and Cable Address: " Shorn, Leicester." Code: A B C (5th Edition ). Bankers: United Counties Bank, Ltd.

SMITH'S DOCK COMPANY, LIMITED, Dry Dock Owners, Engineers, Ship-builders, Ship Repairers, Engine Builders, &c., North and South Shields and at Middlesbrough. Hours of Business: Always open. Established: The firm of H. S. Edwards & Sons in 1768; amalgamated in 1899 with Smith's Dock Co., Ltd., originally T. & W. Smith, founded in 1782. Incorporated as a Limited Company in 1899. Directors: Jas. H. Edwards (Chairman), Launcelot E. Smith (Managing Director), Geo. F. S. Edwards, Arthur Scholefield. and Clarence D. Smith. Premises: Offices, High Docks, South Shields; Smith's Dock, North Shields; South. Bank-on-Tees R.S.O.; Guildhall, Newcastle-on-Tyne; 17, Gracechurch Street, London, E.C. Business: Own eleven Dry Docks and two Pontoon Docks, and possess the latest and most modern facilities for docking and repairing all classes of vessels. At the Shipyard Department, Middlesbrough, make a speciality of building Steam Trawlers, Steam Drifters, Tugs, and other special -types of vessels. Telephones: No. 134 (P.O.) Newcastle; No. 15 (National) South Shields. North Shields: Nos. 479 and 22 (P.O.) Newcastle; Nos. 26 and 19 (P.O.) North Shields; No. 81 (Nat.) North Shields; Nos. 791 and 941 (Nat.) Middlesbrough . Telegraphic Addresses: " Edwards, South Shields "; " Smiths, North Shields "; " Smiths, Middlesbrough."

SMITH'S SHIPPING AGENCY, Ltd., Export and General Agents, Finsbury Circus Buildings, 18, Eldon Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1887 by E. E. Cattell as Cattell & Co. Continued as (1) T. & P. Smith, 1900; (2) Smith's Shipping Agency, by P. Smith. E. E. , Cattell, Manager, 1905. Incorporated as a private Limited Company in 1911. Director: E. E. Cattell, who has been connected with Indian business since 1869 and was in India from 1880 to 1884. Premises: Offices and Warehouse, consisting of the basement and third floor at 5 and 6 and 83 and 84, Finsbury Circus Buildings. Also the London Office of A. S. Cattell, Export Agent and Manufacturers' Representative for India, Ceylon, Burmah, Siam, Straits Settlements, China and the Far East. Business: Buyers and Shippers of all sorts and conditions of Indents, chiefly Furnishing and Upholstery gocds. Specialise in Hard and Soft Goods, Textile Fabrics, Provisions, Glass and General Indents. Also General Agents for Home and Export. London Agents for C. Lazarus & Co., Ltd., Calcutta, Cabinet Makers, Upholsterers and Billiard Table Manufacturers, and Royal Warrant holders to H.M. the King. Connection: United Kingdom, India, and the Colonies. Telephone: No., 7050 Central, London. Telegraphic Address: " Silkmen, Ave, London." Code: A B C (5th Edition ) Bankers: London Joint Stock Bank, Ltd. (Finsbury).

SMITH-PETERSEN & CO., Ship Brokers, Bute Docks, Cardiff. Hours of Business: 9 a.m. to 6 p.m. Established in 1908 by M. Smith-Petersen. Present Principals: M. Smith-Petersen and E. Guy de Mattos. Premises: Occupy two floors at 87, Bute Street. Staff: Eight. Branch: Dock Street, Newport, Mon. Business: Ship Brokers. Connection: Chiefly Scandinavian. Telephones: Nos. 4720 and 4721 Cardiff; Nos. 16 and 6 Newport. Telegraphic Address: " Petersen, Cardiff." Codes Watkin's 1884, Scotts, 1906, Scott's 1885. Bankers: National Provincial Bank of England, Ltd., Metropolitan Bank (of England and Wales), Ltd. Club: (Mr. De Mattos) Royal Aero. Mr. Smith-Petersen is a member of the Norwegian Chamber of Commerce, London. Mr. De Mattos is a member of the Royal Colonial Institute,

SMITHIES (JOSEPH) & SONS, LIMITED, Worsted Spinners, Albert Mills, Elland. Hours of Business: 6 a.m., to 5.30 p.m. Established about 1869 by Joseph Smithies. Incorporated as a Limited Company in 1892. Managing Director: Jno. S. Smithies. Premises: Fully equipped with all modern appliances; 30,000 spindles. Staff: About 600. Specialities: All kinds of Coloured and Mixture Yarns for High-class Coatings, &c. Connection: United Kingdom. Tele-phones: Nos. 22 and 23 Elland. Telegraphic Address: " Smithies, Elland."

SMITHS & CO. (now incorporated with JAMES GRAY & SON, q.v.), Makers of Standard Table and Hanging Lamps, &c., 89, George Street, Edinburgh. Established prior to 1770.

SNAITH. R. T., & SON, Ltd., Builders and Interior Fittings Contractors, 63 to 66, Bondgate, Darlington. Hours of Business: 6.30 a.m. to 5 p.m. Established in 1843 by Thomas Snaith. Incorporated as a Limited Company in 1909. Directors: R. T. Snaith, H. L. Snaith. Specialities: Church and Bank Fittings, Folding Partitions for Schools, &c. Connection: United Kingdom, Contractors to H.M. G3vernment (Office of Works). Telephone: No. 49 Darlington. Telegraphic Address: " Snaith, Builders, Darlington." Bankers: Lloyds Bank Limited, Darlington.

SNOW, W. R., & CO., Merchants and Agents, 33, Old Change, London, E.C. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1882 by W. R. Snow. Continued by (1) William Ralph Snow, Horace Darby Bonacini, and Thomas Collins, to 1897; (2) William R. Snow and H. D. Boriacini, 1906; (3) W. R. SnPw, H. D. Bonacini, R. G. Snow, and J. C. Snow, 1910. Present Principals: W. R. Sn)w, R. G. SnDw, J. C. Snow, A. Snow, and F. R. Gotelee (since 1911). Specialities: Silk, European and Eastern; Ribbons; Laces; and all their branches. Connection: United Kingdom, Foreign and Colonial. Telephones: Nos. 3700, 3701 and 3702, London. Telegraphic Address: " Neige, London." Codes: Private, Lieber's, and A B C. Bankers , London City and Midland Bank, Ltd. (Queen Victoria Street).

SNOWDON, E., & CO., Ltd., Manufacturers, Becks Mill, Silsden, near Keighley, Yorks. Hours of Business: 6.15 a.m. to 5.30 p.m. Established in 1910 by Edward Snowdon. Incorporated as a Limited Company in 1911. Managing Director: Edward Snowdon. Premises: Contain forty-eight silk looms. Staff: Twenty two. Branch: Embsay-in-Craven, Yorks. A village industry, " Embsay Crag " in the Yorkshire Dales. Business: Silk Weaving. Registered Trade Mark: " Embsay Crag." Dressmaking Classes given to members of the Girls' Friendly Society. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 92 Steeton (Silsden); No. 20 Skipton (Embsay). Telegraphic Address: Snowdon," Silsden and Embsay. Bankers: Bradford District Bank, Ltd. (Commercial Branch). The firm are members of the British Silk Association.

SNOWDON, SONS, & CO., Ltd., " Snowdrift " Lubricant Manufacturers, &c., West Ferry Road, Millwall, London, E. Hours of Business: 9 a.m. to 5.30 p.m. Removed to London in 1883 from the North of England by the late John Snowdon, who was joined in partnership by his sons, John Snowdon and W. F. Snowdon. Incorporated as a Limited Company in 1897. Directors: John Snowdon (Chairman and Managing Director), Charlie Snowdon, H. R. Westall, Harry Snowdon. Premises: Large riverside Works at Millwall, with 200 feet of Wharfage. Branches: 34, Pall Mall, Manchester; 44, New Summer Street, Birmingham. Specialities: The well-known " Snowdrift" Lubricant; " Sinol " Lubricant (for Cylinders); " Snowdene " and " Sno zone " Lubricants; Patent Mechanical and other Lubricators; Cylinder Oils for superheated steam; Motor Car Oils and Greases; Disinfectants; Sizing M Lteriqls for Textile Manuficturers; Machine Tools; Sole Agents for United Kingdom and Colonies for the Huhn Metallic Packing. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (War Office, India Office, &c.; on Admiralty Lis). Telephones: No East 433 and 434, London; No. 4952 Manchester; No. 2332 Central, Birmingham. Telegraphic Addresses: "Snowdrift, Milleast, London "; " Snowdrift," Birmingham and Manchester. Cable Address: Snowdrift, London. Codes: A B C (4th and 5th Editions), Al , Lieber's, Western Union.

SNOWDON STEAMSHIP CO., Ltd., Vienna Chambers, Bute Docks, Cardiff. — See RADCLIFFE (CHARLES) & CO.

STE. ANE. INTLE. DE TRANSPORTS; GONDRAND FRERES (London Branch). Forwarding Agents, 42, Great Tower Street, London, E.C.—See GONDRAND FRERES. SOCIETY FOR PROMOTING CHRISTIAN KNOWLEDGE (THE), 9, Northumberland Avenue, London, W.C. Founded in 1698. Secretaries: Rev. George L. Gosling, M.A., and Rev. Canon E. McClure, M.A. Telephone: No. 3744 Gerrard. Telegraphic Address: " Christian Knowledge, Westrand."

SOHO POTTERY Ltd., Manufacturers of General Earthenware, Elder Works, Cobridge; London Showrooms, Gamage Buildings (Third Floor), Holborn, E.C. Hours of Business: 7 a.m. to 6 p.m. Established in 1843 by Henry Alcock. Incorporated as a Limited Company. Managing Director: S. J. Simpson. Secretary: G. C. Simpson. Premises: In 1909 the freehold was purchased by S. J. Simpson and the business transferred from High Street, Tunstall. Staff: 250 to 300. Agency: Flinders Lane, Melbourne, New York and Calcutta. Specialities: General Earthenware, Dinner, Tea, Toilet, &e. Connection: Worldwide. Telephone: No. 444 Cobridge.

SONNENSCHEIN (SWAN) & CO., Ltd., Publishers.—See ALLEN (GEORGE) & CO., Ltd.

SORBY (ROBERT) & SONS, LIMITED, Manufacturers of Edge Tools, Joiners' Tools, Adzes and Axes, &c., Trafalgar Street, Sheffield. Hours of Business: Usual. Established about 1810. Directors: H. J. Haynes (Chairman and Managing Director), W. H. Parker, Harold Milner. Business: Manufacturers of Edge Tools, Joiners' Tools, Adzes and Axes, Coopers' Tools, Forestry and Seedsmen's Tools, Planters' Tools for Tea and Coffee Gardens; Makers of Augers, Scotch Screw Augers, Carpenters' Shell Augers, and Brace-Screw Auger Bits; Saws, Scythes (Patent and Solid), Reaping Hooks and Sickles; Hay, Straw and Machine Knives; Sheep Shears, Files, Crucible Steel for Mining and Engineers' Tools, &c.; Double and Single Shear Blister and Spring Steel.

SOTA & AZNAR, Steamship and Mine Owners, Chartering, Forwarding and Insurance Agents,1, Lloyd's Avenue, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Established in 1900 by Ramon de la Sota and Luis Maria de Aznar. Manager: Eduardo Toda. Offices: Bilbao, Sagunto, Rotterdam, Duisburg, and Philadelphia, Pa., U.S.A. Agencies at Paris and Brussels. Business: Owners of Steamships and Iron Ore Mines. Chartering, Forwarding and Insurance carried out. Connection: United Kingdom, Foreign, C olonial. Telephones: No. 1854 Avenue; No. 11075 Central. Telegraphic Addresses: " Reshipment," London and Philadelphia; " Sota," Bilbao, Rotterdam, Duisburg, and Sagunto. Codes: Scott's (1895 and 1896 Editions); Watkins' and Appendix; A B C. Bankers: National Provincial Bank of England, Ltd. (Head Office).

SOTHEBY, WILKINSON & HODGE, Auctioneers, 13, -Wellington Street, Strand, London, W.C. Established in 1744 by Samuel Baker. The name of Sotheby first appeared in the firm's title about 1780. Originally carried on in York Street, Covent Garden, the business was removed to the Strand early in the nineteenth century, and soon afterwards to Wellington Street, where the premises occupy a part of the site of the old Savoy precinct. Speciality: The name of the firm is known all over the world in connection with Auction Sales of Literary Property, Coins, Auto graphs, and Engravings. Their catalogues in the British Museum furnish a valuable record, extending to over 1,200 volumes.

SOUNDY, S. M., & SON, Millers and Corn Dealers, Abbey Mills, Reading. Hours of Business: 9 a.m. to 5.30 p.m. Established about 1123, being a mill in connection with the Reading Abbey founded by Henry I. The present firm started in 1859 Eisdell & Soundy; in 1889 became S. M. Spundy & Son. Present Principal: William H. Soundy. One of the oldest, if not the oldest, firms in the trade. Has been a flour mill without a break for nearly 800 years. Speciality: Flour from the finest English Wheat. Telephone: No. 179 Reading. Telegraphic Address: " Eisoun, Reading." Bankers: Barclays (Reading).

SOUTH AFRICAN BREWERIES, Ltd., Brewers and Shippers, Registered Offices: Threadneedle House, 34, Bishopsgate, London, E.C. Head Office for South Africa: Lawley's Buildings, Johannesburg. Transfer Office: Pietermaritzburg. Hours of Business: Usual. Incorporated as a Limited Company in 1895, taking over the South African United Breweries, Ltd. Directors: F. Mead (Chairman), G. H. Raw, I. Lewis, S. B. Joel, E. C. Wigan, J. Stroyan and C. A. Chidell. Premises: Very extensive; own seven Breweries and twenty depots. Staff: About 2000. Branches: Johannesburg, Pietermarit2, burg, Cape Town, Pretoria, Bloemfontein, Port Elizabeth, Salisbury, Buluwayo, Durban, East London, Kimberley, &c. Specialities: Ale, Stout and Lager Beers. Awa..ds: First awards at all Agricultural Shows in South Africa. Connection: Colonial. Telephone; No. 1141 London Wall, London. Telegraphic Address " Frustrum, London." Cable Address: " Figural, London." Code: Broomhall's Imperial Combination. Bankers: Natal Bank, Ltd. (London), Natal Bank and Standard Bank, Ltd. (South Africa).

" SOUTH WALES DAILY NEWS."—Sec DUNCAN, D., & SONS.

SOUTH WALES ECHO."—Sce DUNCAN, D., & SONS.

SOUTH WESTERN ICE CO., Ltd. (THE), Ship Chandlers, Oil and Rope Merchants, Ice Manufacturers and Ship Repairers, Milford Haven. Hours of Business: 9 a.m. to 5 p.m. Established in 1900. Incorporated as a Limited Company. Chairman: H. W. D. Goff. Managing Director: C. C. Morley. Specialities: Ice Factory open Day and Night, and Repairs undertaken any hour of the Day or Night. Telephone: No. 20A Milford Haven. Telegraphic Address: S3llick, Milford Haven." . Codes; Watkins & Appendix (1904 Edition). Bankers: London and Provincial Bank, Ltd.

SOUTHALL BROTHERS & BARCLAY, Ltd., Wholesale Manufacturing Pharmaceutical and Analytical Chemists, Druggists' Sundriesmen, Weavers, Bleachers, and Manufacturers of Absorbent Wool, Lint, Bandages and Surgical Dressings, Shop Fitters, and Manufacturers of Distilled Tabl© Waters, and Dealers in Chemical and Photographic Apparatus. Registered Offices: 19, 20, and 21, Lower Priory, Birmingham. Established in 1820 by Thomas Southall. Incorporated as a Limited Company in 1898. Directors: Sir Thomas Barclay, J.P. (Chairman), Wilfred F. Southall, A. William Southall, Thomas Barclay (jwl.) (Joint Managing Directors). Secretary: W. E. Hipkiss, F.C.I.S. Premises: A large block of buildings in the centre of the city. Four mills at Saltley for Bleaching and Weaving Cotton and the manufacture of Sanitary Towels; Bromsgrove Mills, for the manufacture of Lint and Aseptic Dressings generally; Balstad and Kabelvaag Factories in the Lofotens, where Cod Liver Oil is manufactured. Staff: Over 800. Specialities: Drugs, Fine and Heavy Chemicals, Galenicals, and fine Pharmaceutical Preparations, Surgical Dressings, Cod Liver Oil, Compressed Tablets, Capsules, Pills, and Table Waters; packers of Chemists' own specialities; specialists in Perfumery; dealers in Druggists' Sundries; Shop Fitters, Weavers and Bleachers of Lint, Cotton Wool, Bandages, &c. Inventors of Sanitary Towels, Manufacturers of " Vitafer." Awards: Eleven gold and other medals. Connection: United Kingdom, Colonial, India, United States, Continent of Europe, &c. Telephones: Warehouse and Offices, Birmingham, Nos. 3268 and 3269 Central; Photographic Branch, No. 5292 Central; Saltley Mills, Birmingham, Nos. 204 and 205 East; Charford Mills, No. 36 Bromsgrove. Telegraphic and Cable Addresses: " Southall, Birmingham "; " Bandages, Birmingham."

SOUTHALL (JAMES) & COMPANY, LIMITED, Boot and Shoe Manufacturers, Crome Road, Norwich. Hours of Business: Usual. Established in 1792. Incorporated as a Limited Company in 1900. One of the oldest firms in the trade. Premises: Factory covers over an acre. Staff Over 700. Specialities: Manufacturers of Fine Footwear. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 271 (National), Norwich. Telegraphic Address: " Southall, Norwich." Bankers: Barclay & Co., Ltd.

SOUTHCOMBE BROTHERS, Ltd., Manufacturers of Gloves, &c., Stoke-under-Ham, and Crewkerne, Somerset; and 51 and 52, Aldermanbury, London, E.C. Hours of Business: Usual. Established in 1848 by Richard Southcombe. Incorporated as a private Limited Company in 1908. Chairman: S. L. Southcombe, J.P. Staff: 600 and 700. Specialities: Gloves, Gaiters, Shirts, Ladies' Divided Skirts and Juvenile Clothing. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 17 Martock; No. 12 Crewkerne; No. 1842 London Wall, London. Telegraphic Addresses: " Southcombe, Stoke-under-Ham"; " Southcombe, Crewkerne." Codes: A B C (5th Edition) and Lieber's. Bankers: Wilts and Dorset Banking Co., Ltd. (Yeovil).

SOUTHERN & NEPHEW, Ltd., Timber Merchants, Joiners and Case Makers, Collier Street Saw Mills, Knotmill and Ellesmere Street Saw Mills, Cornbrook, Manchester. Established in 1877 by Robert W. Southern and James Wheeldon. Partnership dissolved 1901. Incorporated as a Limited Company in 1901. Directors: R. W. Southern (Managing Director), G. L. Darwent, Isaac Lill, S. Lill. Premises: Four large sawmills, five case-making shops, one large joiner's shop, fully equipped. Staff: About 350. Business: Large timber importers. Connection: Manchester and district. Contractors to H.M. Government. Telephones: Nos. 645, 745, 3808, and 5682 Manchester. Telegraphic Addresses: " Boxes, Manchester "; " Portablo, Manchcester."

SOUTHGATE PILE DRIVER CO., with which is incorporated the Southgate Engineering Co., established in 1884. Proprietor: R. H. Annison. Specialities: Patent Piling Hammers and Plant, Screw-piling and Screw-piling Plant. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 5450 Avenue. Telegraphic Address: " Sopidric, Bilgate, London." Codes: A B C (5th Edition) and Lieber's Standard.

SOUTHWELL (CHAS.) & CO., Ltd., Wholesale and Export Manufacturing Confectioners, Jacob Street., Dockhead, S.E. City Office, 5, Idol Lane, Gt. Tower Street, E.C. West End Depot, Heddon Street, Regent Street, London, W. Hours of Business: Usual. Established in 1885 by Charles Southwell (d. 1904), as Charles Southwell & Co. Partners, Charles Southwell and his son Charles Elmer Southwell, George J. Langton (d. 1889), and A. E. Timms (d. 1892). Incorporated as a private Limited Company in 1907. Directors: Charles Elmer Southwell (Managing Director), H. H. Robins and A. E. Redfern. The founder was a nephew of John Castell (founder of Castell & Brown). He was actively associated with that firm for forty years, and for twenty years prior to 1885, sole managing partner. On the expiration of his partnershop he founded the present firm. The business of Castell & Brown was continued for a few years as a Limited Company, wound up in 1904, and the goodwill and trade marks purchased by Charles Southwell & Co. Premises: At Dockhead and elsewhere in Bermondsey, cover two acres, including extensive frontage to the River Thames. Staff: 500 to 600. Business: Wholesale and Export Manufacturing Confectioners. Connection: United Kingdom, Foreign and Colonial. Royal Warrants: Special appointment to H.M. The King. Held appointment to His late Majesty King Edward. Telephones: No. 4020 Hop (five lines); No. 2234 Avenue; No. 3861 Gerrard, London. Code: Lieber's. Bankers: London County and Westminster, Ltd. (Tower Bridge). The Company are members of the London Chamber of Commerce, and certain of the Directors are members of the Royal Institution of Great Britain, The Chemical Society and The Pharmaceutical Society, and the Imperial Industries Club.

SOUTHWELL, H. & M., Ltd., Carpet Manufacturers, Bridgnorth, Shropshire. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1828 by William Southwell and Joseph Southwell, trading as Southwell & Co. Incorporated as a Limited Company in 1890. Directors: W. Lascelles Southwell, J.P. (Chairman), W. Westcott, Frank M. Southwell, T. Mellor Haigh. One of the oldest firms in the trade. The factory stands upon the site of an old Franciscan Monastery. Premises: Extensive and well equipped. Staff: 450. Branches: London, 56, Great Marlborough Street, W.; Manchester, 44, Deansgate Arcade; Melbourne, 52, Flinders Lane; Amsterdam, Reguliorsgracht 10; Montreal, 803, Unity Buildings, St. Alexander Street. Specialities: Brussels, Wilton, Saxony, Axminster Carpets. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 12 Bridgnorth; No. 12575 Central, London; No. 1772 Central, Manchester. Telegraphic Addresses: " Southwell, Bridgnorth "; " Loom, London "; " Yardage, Manchester." Bankers: Lloyds Bank Limited.

SOUTHWOLD HOMEKNIT HOSIERY CO., Hosiery Manufacturers, Station Road, Southwold. Hours of Business: 8 a.m. to 7 p.m. Established in 1909 by Andrew J. Critten, the present principal. Premises: Cover about 135 feet by 40 feet. Staff: About forty (increasing). Specialities: Ladies', Gentlemen's and Children's Knitted Coats, Scarves, Hose, &c. Trade Mark: "Southwold Homeknit " with shield, " E.S." and Motto, " Defend the ryght." Connection: United Kingdom. Telegraphic Address: " Homeknit, Southwold." Mr. Critten is a Town Councillor and a Director of Henry Moss (Southwold), Ltd.

SOUTHWORTH (JOHN) & SONS, Cotton Manufacturers, Brooks and Jubilee Mills, Clitheroe, Lancs. Manchester Office, Palatine Buildings, Norfolk Street. Hours of Business: 8 a.m. to 6 p.m. Established by John Southworth. Present Principals: J. W. Southworth, R. Southworth and W. Southworth. Specialities: Fancy Cloths, Mus]ins, Brocades, Sateens, Drilletts, Handkerchiefs, &c. Telephones: Nos. 3, 38 and 48 Clitheroe; No. 2775 City, Manchester. Telegraphic Addresses: " Southworth, Manufacturer, Clitheroe "; " Results, Manchester." Bankers: Lloyds Bank Limited, Manchester:

SOUTTER (WILLIAM) & SONS, Ltd., Art Metal Workers and Manufacturers of Electric Light and Gas Fittings, Farm Street Works, Hockley, Birmingham. Hours of Business: Offices, 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Works,• 7 a.m. to 6 p.m.; Saturdays, 7 a.m. to 1 p.m. Established about 1760 by William Soutter. Partnership Successions: (1) Soutter, Hicks & Wallace; (2) William Soutter & Sons. Incorporated as a Limited Company in 1896. Directors: Howard Stanley Soutter, Henry Raymond Soutter, Wilfred Wallis Souttor. One of the oldest firms in the trade. Premises: Extend over about one and a half acres, equipped with up-todate appliances. . Branches: London, Bath House, Holborn Viaduct, E.C.; Glasgow, 191, St. Vincent Street; 521, Collins Street; Buenos Ayres, Petter, Savage & Miller, Esmeralda 552. Specialities: Electric Light and Gas Fittings; High-class Art Metal Work of all descriptions. Electro-plating and Bronzing for the trade and Architectural Work. Patents: Spirit Lamps for Kettles and Stands. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office). -Telephones: No. 15 (Northern), Birmingham; No. 5437 Holborn, London. Telegraphic Addresses: " Soutters, Birmingham "; " Soutterdom, London." Bankers Metropolitan Bank (of England and Wales), Ltd.

SOWDEN (DAVID) & SONS, Machine Makers and Ironfounders, Sowden's Loom Works, Shipley. Established in 1856 by David Sowden. Present Principals: Miles Sowden, Arthur Sowden, John W. Sowden. Specialities: Loom and Jacquard Machine Makers; also Ironfounders. Patents r Several. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 16 Shipley. Telegraphic Address: " Sowden, Shipley." Bankers: Bradford District Bank, Ltd.

SOWERBY, T. & H., Soap and Glycerine Makers, Canal Soap Works, Verney Road, Rotherhithe New Road, London, S.E. Hours of Business: (Office) 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established under present title in 1857 by Thomas Sowerby and Henry Sowerby. (Hanbury & English followed Smith & Hanbury of the eighteenth century, and were succeeded by—(1) English & Kay, (2) Kay & Sowerby (1855). In 1857 the proprietors were T. & H. Sowerby.) Present Principal: ThOmas Herbert Sowerby, B.A. who entered the firm in 1887. Specialities: Hard Soaps for domestic use, for the Laundry, and for manufacturing purposes. Connection: United Kingdom chiefly. Telephone: No. 2316 Hop. Telegraphic Address: " Soapworks, London." Bankers: Glyn, Mills, Currie & Co.

SPALDING, A. G., & BROTHERS, Athletic Goods Manufacturers, 317 and 318, High Holborn, London, W.C. Hours of Busi ness: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established by A. G. Spalding and J. Walter Spalding in 1876. Incorporated as a Limited Company. Claim to be by far the largest firm in their line in existence. Premises: Extensive Factories at Putney, Woodstock, Cowley, &o. Staff: Several thousands. Branches: London, 78, Cheapside, E.C.; 29, Haymarket, S.W.; Birmingham, Manchester, Edinburgh, Glasgow, Paris. Specialities: Golf Balls, Tennis Rackets and Cricket Bats. Telephone: No. 230 City, London. Telegraphic Address: " Spaldetic, London." Bankers: London County and Westminster Bank, Ltd.; Brown, Shipley & Co., Ltd.

SPALDING & HODGE, Ltd., Wholesale Stationers, Drury House, Russell Street, Drury Lane, London, W.C. Established in 1780 by Thomas Spalding. Numerous changes were made in constitution of firm prior to formation of Company. Previous members were Thomas, Henry B., and Samuel Spalding (sons of above founder), John Hodge, John and James Hodge (sons of above), Samuel Spalding (son of above S. Spalding), J. Howard Spalding (son of T. Spalding), Walter Spalding (son of H. B. Spalding), Sydney T. Spalding (son of S. Spalding, junior), and William Furber Hodge (son of John Hodge, junior). Incorporated as a Limited Company in 1892. Directors: J. Howard Spalding (Chairman), Walter Spalding (Vice-Chairman), Sydney T. Spalding, Harold Bayley. Staff: About 150. Specialities: Publishing, Printing and Writing Papers, B. P. Chromo Papers and Boards, the " Excelsior " Type Writing Papers, &c. One of the oldest and best-known houses in the trade. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 5806 Gerrard (seven lines). Telegraphic Address: " Spalding, Rand, London." Cables: " Spalding, London."

SPARKS, WHITE & CO., Ltd., Wholesale Distillers' Chemists and Merchants, Importers and Collectors of Drugs, Herbs, and Spices, Caramel Burners, Essential Oil Distillers, Albion Mills, Tenter Street East, Aldgate, London, E. 3 L Hours of Business: 9 a.m. to 6 p.m. Established early in 1700 by Thomas Sparks. Incorporated as a Limited Company. Chairman: A. Saalfeld. Managing Director: E. A. Smee. One of the oldest firms in the trade. Premises: From 1700 to 1795, at 99, Aldersgate Street, near the Bars; 1795 to 1910 at 134, St. John Street, Clerken well, renumbered in 1866 as 62. Removed to present address in 1910. Branches: Manchester, 2, South King Street; Glas gow, 41, Robertson Street; London, 61, Stock Street, Plaistow, E. Business: Wholesale Chemists and Druggists, Import and Collect Drugs, Herbs, and Spices, Burners of Caramel, Distillers of Essential Oils. Connection: United King dom. Telephones: No. 8206 London Wall, London (4 lines); No. 4538 Central, Manchester; No. 1928 Argyle, Glasgow. Telegraphic Address: " Sparsilis, London." Codes: A B C (4th and 5th Editions). Bankers: London City and Midland Bank, Ltd.

SPARROW (AUDLEY) & READ, Fancy Linen Manufacturers and Merchants, 95, Watling Street, London, E.C. Hours of Business: 9 a.m. to 5 p.m. Established about fourteen years ago by J. Audley Sparrow and J. Francis Markes, who gave up the business in 1910, when it was taken over by W. Read, the present principal. Claim to be the originators of Taoro Teneriffe Drawn Thread Linen Goods. Premises: Occupy five floors and base ment Warehouse. Staff: About fifty. Speciality: Fancy Linen. Trade Mark: " Taoro." Connection: United Kingdom, Foreign and Colonial. Telephone: No. 5022 Bank, London. Telegraphic Ad- dress: " Cinta, London." Codes t• All principal.

SPARROW, HARDWICK & CO., Stuff and Woollen Merchants, Warehousemen and sMantle Manufacturers, 41, York Street, Manchester. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, close at 12.30 p.m. Established in 1848 by C. Sparrow (d.) and R. Hardwick (d.). Present Principals: M. A. Sparrow, W. G. K. Sparrow, J. G. Nidd, W. Wagstaffe, W. T. Williams, and H. Spafford. One of the oldest firms in the trade. Branches: London, Noble Street, L.C.; Birmingham, Dr. Johnson's Passage; Liverpool, Waterloo Buildings, 4, Cases Street; Melbourne, 250, Flinders Lane; Sydney, York Chambers, Market Street. Specialities I Cottons in various Departments, Dress Goods, Mantles, Costumes, Children's Goods, Blouses, Furs, Corsets, Women's and Children's Underwear, &c. Connection,: United Kingdom, Foreign, Colonial. Telephone: No. 83 City, Manchester (Private Exchange). Telegraphic Address: " Sparwick, Manchester." Code: A B C. Bankers: National Provincial Bank, Ltd.

SPARROW, W. A., & CO. (Alfred Edward Bidmead and Arthur Pinnock Bidmead), Iron, Steel, and General Merchants, Shipping, Insurance, and Licensed Passage Agents, 14, St. Mary Axe, London, E.C., and the Baltic Mercantile and Shipping Exchange; also at 37, Chapel Chambers North, Liverpool, in charge of A. P. Bidmead. Hours of Business: 9.15 a.m. to 6 p.m.; Saturdays, 9.15 a.m. to 1.30 p.m. Established in 1852 by W. A. Sparrow, who was joined in partnership by A. E. Bidmead. in 1887, trading as " W. A. Sparrow." In 1894 W. A. Sparrow retired, the business being continued as " W. A. Sparrow & Co." by A. E. Bidmead, present proprietor, who took his son, A. P. Bidmead, into partnership as from 1st January, 1907. Specialities: Buying, Selling, Shipping, and Insuring of Metals and Merchandise generally; selling goods on consignment; Shipping Agency. Are holders of the Board of Trade Passage License. Connection: United Kingdom, Foreign, Colonial. Bankers: London Joint Stock Bank, Ltd., and Bank of Liverpool, Ltd. Telephones: London, No. 1542 Avenue (two lines).; Liverpool, No. 5250 Central. Telegraphic Address: " Arropso, Led, London"; " Arropso, Liverpool." Codes: A B C (4th and 5th Editions); A 1; Premier; Lieber's; International; Engineering, and Private.

SPEAIGHT, Ltd., Child Photographers and Portrait Painters, 157, New Bond Street, London, W. Hours of Business: 10 a.m. to 6 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1896 at 178, Regent Street by Frederick Speaight and Richard Speaight. Incorporated as a Limited Company in 1904. Capital: £40,000. In 1910 purchased the business of Miss Alice Hughes; in 1913 that of Mayall, Ltd. Managing Directors: Frederick William Speaight and Richard Neville Speaight. Specialities a Miniature Portraits and Photographs of Children. Connection: World-wide. Telephone No. 1850 Mayfair. Telegraphic Address: " Childlike, London." Bankers: London City and Midland Bank, Ltd. (New Bond Street).

SPEEDING (JAMES) & CO., Sail Makers, Tarpaulins, Waterproof Cover, Life Buoy and Life Belt Manufacturers, Sail Works, Sunderland. Hours of Business: 9 a.m. to 5 p.m. Established in 1827 by Thomas Speeding. Partnership Succession: (1) James Speeding; (2) Joseph C. Speeding and Thomas Speeding. Present Princi pals: Joseph C. Speeding and Thomas Speeding. Agencies: London, Cardiff, Liverpool. Specialities: Life Buoys, Life Belts, Sails, Awning, Tarpaulins, Water proof Covers of every description for Trucks, Wagons, Carts, Stacks, &c. Sea Anchors, Oil Bags, Coal Bags, Ash Bags, Cork Fenders, Signal Balls, Grain Bags, Grain Separation Cloths, Flags for all purposes. Steamship and National Flags made up on the shortest notice. Patent: Collision Mat. Contractors to H.M. Government (Admiralty). Telephone No. 270 Sunderland. Telegraphic Ad dress: " Speeding, Sunderland."

SPENCE (JAMES) & CO., Ltd., General Drapers, 76, 77, 78, 79, and 80, St. Paul's Churchyard, London, E.C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 2 p.m. Established in 1853 by Messrs. Daly, Spence & Buchanan; title of firm subsequently •altered to Spence & Buchanan, and in 1858 to James Spence & Co. Incorporated as a Company in 1898. Directors: J. H. Spence (Chairman), W. A. Spence, and J. A. Jones (Managing Direc tor). In 1897 the premises were rebuilt. Do a large business as Drapers, Costumiers and Milliners. Staff: 200. Connection: United Kingdom and Colonies. Telephone: No. 3020 City (five lines). Telegraphic Address: " Patterns, Cent, London."

SPENCE, PETER, & SONS, Ltd., Chemical Manufacturers, Manchester Alum Works, Manchester and Goole Alum Works, Goole. Hours of Business: Usual. Established: Manchester Alum Works in 1847 by Peter Spence (d.). Succeeded as Peter Spence & Sons in 1883. Incorporated as a Private Limited Company in 1901. Direc tors: David Spence, son of Peter Spence (Chairman). He succeeded his brother, Frank Spence in the chair; Howard Spence (Managing Director), Malcolm Spence, Kenneth Spence, James Beam, Alfred Sheppard. Premises: Extensive well-equipped Works, Manchester and Goole. Staff: Large. Staff Clubs: Workmen's Committees, Picnic Reading Room, Accidents and Injuries Prevention, Red Cross, Coal Association, Audit, Conciliation and Arbitration, Elections and Emergency Council. London Office: Salisbury House, E.C. Specialities: Crystal Alum. (Claim to have been the leading manufacturers of Crystal Alum for upwards of half a century.) Sulphates of Alumina, Aluminoferric (sole manufacturers), also various Titanium products. Patents: About 100. The first Patent taken out was in 1836. Awards: Many, including Grand Prix, St. Louis Exhibition, 1904. Connection: World-wide. Telephones: Nos. 456 and 457 Manchester; No. 6 Goole., Telegraphic Addresses: " Alum, Manchester "; Spences, Goole"; " Sulphalum, London." Bankers: Parr's Bank, Ltd.

SPENCER & CO., Masonic Manufacturers, 19, 20, and 21, Great Queen Street, London, W.C. Established in 1801. Specialities: Are Embroiderers, Jewellers, Furniture and Banner Makers; well known in the Masonic world. Manufacture the various Insignia, &c., for members of the Order. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1380 Gerrard. Telegraphic Address: " Ashlar, London." Code: ABC.

SPENCER & CO., LTD., Engineers and Contractors, Melksham, Wilts. Hours of Business: 9 a.m. to 5.30 p.m. Incorporated as a Limited Company. Managing Directors: T. R. Murray and William Littlejohn Philip. Premises: Very extensive, covering about 12 acres. Staff: About 750. Branches: London, 32, Queen Victoria Street, E.C.; Hull, Burnett Avenue, Scale Lane; Liverpool, 34, Castle Street; Cardiff, 92, Claude Road, Roath; Buenos Aires, and Johannesburg. Specialities Grain Handling Machinery, Silos, &c. Coal and Ash Plants, Ore Conveyers, &c. Patents: Several in connection with the handling of Grain, Coal, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 9 Melksham; No. 8344 Bank, London; No. 1098 Liverpool. Telegraphic Addresses: " Spencer, Melksham," " Silos, London," " Elevator, Liverpool." Codes: Lieber's, A B C (5th Edition ). Bankers: Wilts and Dorset Banking Co., Ltd.

SPENCER (JAMES) & CO., Machine Tool, Crane, and Weighing Machine Makers, Chamber Iron Works, Hollinwood, Manchester. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1860 by James Spencer, who was succeeded by his sons, William Spencer and Andrew Spencer, the present principals. Were amongst the earliest to supply Machine Tools to the Japanese Government. Premises cover three acres. Stag: 300. London Office: 5, Dowgate Hill; E.C. Connection: United Kingdom, Foreign, Colonial. Telephone: 3 L 2 No. 207 (Nat.). Telegraphic Address: " Spencer, Hollinwood." Bankers: London City and Midland Bank, Ltd.

SPENCER, J. E. & S., Iron Merchants and Tube Manufacturers, 14, Great St. Thomas Apostle, and 29, Garlick Hill, London, E.C. Established in 1871; sJle partner since 1885, Samuel Spencer, A.I.C.E. Premises: London warehouse at above address for stocking tubes and fittings; works at Wednesbury (the Globe Tube and Engineering Works). Specialities: Wrought-iron Tubes, Steel Tubes, Iron Telegraph and Electric Traction Poles, &c. Connection: United Kingdom and export. Telephone: No. 4917 City. Telegraphic Address: " Tubes, London." Mr. Samuel Spencer is a member of the Corporation of the City of London, having represented Vintry Ward in the Common Council since 1894.

SPENCER (JOHN) & SONS, LIMITED, Steel Manufacturers, Newburn Steel Works, Newcastle-on-Tyne. Hours of Business: Office, 9 a.m. to 5 p.m. Established in 1810 by the late John Spencer (son.). Business carried on by his sons and grandson until 1888 as John Spencer & Sons. Incorporated as a Limited Company in 1888. Directors: Ralph Spencer, M.A. (Chairman), Lionel D. Dixon-Brown (Managing Director), William Boyd, J.P., R. J. Butler, C.B., Sir W. H. Stephenson, J.P., D.L., D.C.L., Henry A. Westmacott, A.M.I.C.E. Claim to have been the pioneers of Steel Casting Manufacture; were associated with the making of materials for the first Railways in England. Premises cover an area of seventy acres. Staff: About 1,800. Staff Clubs: Workmen's Club and Institute, Civilian Rifle, both built and supported by members of the late firm and by the present Company. London Offices: 32, Victoria Street, S.W. Scotland: 11, Bothwell Street, Glasgow. Offices in Italy. Specialities: Steel Castings up to forty tons, Steel Ship and Boiler Plates, the latter up to 13 ft. wide, Steel Forgings by 1,000 and 2,000 ton hydraulic presses. Springs, Tool Steel, and Files. Patents: Volute Springs, Buffers, Spencer's High Tensile Steel Plates, as supplied to the " Mauretania." Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 26, 27, 28 and 10 (P.O.) Lemington; No. 407 (P.O.) Newcastle; No. 1821 Victoria, London. Telegraphic Address: " Newburn," Newcastle and London. Code: A B C (5th Edition). Bankers: Lloyds Bank Limited (Newcastle-on-Tyne and Branches).

SPENCER, TURNER & BOLDERO, Ltd., Wholesale and Retail Warehousemen and Drapers, Lisson Grove, London, N.W. Hours of Business: 8.30 a.m. to 6.30 p.m.; Saturdays, close at 1 p:m. Established in 1837 by W. M. Spencer. Continued by (1) W. M. Spencer, Henry Turner and John Boldero, 1847; (2) Henry Turner, John Boldero, H. J. Turner and John Boldero (the younger), 1879; (3) Henry J. Turner and John Boldero (the younger), 1885. Incorporated as a Limited Company in 1894. Directors: John H. Hortin (Chairman), Henry J. Turner and Frank S. Turner (Managing Directors), John Boldero, Francis Redmond and Henry Andrews. Secretary: A. J. Carter. Capital: £450,000, no Debentures. Premises: Consist of Three " Island " Blocks, comprising 102 houses. Staff: 800. Staff Clubs: Freehold Athletic Ground of eight acres at Northolt Junction, near Ruislip, for Cricket, Football and Tennis; Rowing, Swimming, Cycling Hariiers and Territorial Sections. Business: General Warehousemen. Specialise in each department. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 5290 Paddington, London (six lines). Telegraphic Address: "Boldero, London." Bankers: London County and Westminster Bank, Ltd. (Stratford Place, W.).

SPEYER, SCHWERDT & CO., Ltd., General Merchants, 5-7, Golden Lane, London, E.C. Hours, of Business: 9 a.m. to 6 p.m. Established in1855 by Charles Anthony Speyer. Business: General Merchants. Specialists in Braids, Skirt Facings, Galons, Trimmings, Buttons, Linings, Velvets, &c. Connection: United Kingdom, Colonial. Telephone: No. 13919 Central. Telegraphic Address: " Spiral, London." Bankers: London County and Westminster Bank, Ltd.

SPICER BROTHERS, Ltd., Paper Makers, Wholesale and Export Stationers, Envelope Manufacturers, &c., 19, New Bridge Street, London, E.C. Hours of Business: Winter, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m.; Summer, 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 12.30 p.m. Established at Alton, Hants, in 1796; in London, 1823. Incorporated November, 1889. Directors: Augustin Spicer, J.P. (Chairman), H. G. Spicer and G. P. Spicer (Managing Directors), Ambrose Clarke. Secretary: J. T. Steele, F.C.I.S. Premises: Head Offices and Warehouse in New Bridge Street, Black friars, E.C. Factories and Warehouses in Water Street, City, Union Street, Eaton Street, Loman Street, and Great Suffolk Street. Mills at Eynsford, Kent. Branches: 34, Fountain Street, Belfast; Tudor House, 170, Edmund Street, Birmingham; . 23, Temple Street, Bristol; 2, Fownes's Street, Dublin; 14, King Street, City, Glasgow; 14, Park Row, Leeds; Marble Street, Leicester; 11, Lower Mosley Street, Manchester. A large staff is employed by the Company, and the Tudor Athletic Club is an association of the London employees for the purposes of recreation. Specialities: Every class of Paper and Boards; " Dade," " St. George," and " Uneed " Loose Leaf Ledgers; Account Books, Envelopes, Tags, Cards, Letter Headings, &c. The name of this house has long been one of the most prominent in the British paper trade, and is associated also with various successful Loose-leaf Ledger Patents, Envelope Patents, &c. Were awarded two Grands Prix at the Franco-British Exhibition, 1908. Connection: World-wide. Telephones: (London), No. 6251 City (six lines), for Head Office, and No. 4470 Hop. and No. 3498 Hop, for Factory, Union Street, S.E.; (Belfast), No. 1153; (Birmingham), No. 1619; (Bristol), No. 682; (Dublin), No. 1325; (Glasgow), No. 2281 Bell; (Leeds), No. 890; (Leicester), No. 801; (Manchester), No. 1634. Telegraphic Addresses: " Nykoping, London " for Head Office (Homy and Abroad); " Sobres, London," for Union Street Factory; " Spicers, Belfast "; " Handmade, Birmingham "; " Paper, Bristol "; " Nykoping, Dublin "; , " Watermark, Glasgow "; " Tudor, Leeds " • " Counters, Leicester "; " Decide, Manchester." Codes: A B C, A 1, Atlantic, Lieber's, Tybo, Vybo, Western Union, and Private. Bankers: Union of. London and Smiths Bank, Ltd.

SPICER (JAMES) & SONS, LIMITED, Wholesale Stationers, Paper Merchants, &c., 50, Upper Thames Street, and Abbey Wharf, London. E.C. Directors: James Spicer, Rt. Hon. Sir Albert Spicer, Bart., Howard Spicer, Charles Evan Spicer, J. Leonard Spicer, A. Dykes Spicer, and Douglas Spicer. Premises: Extensive warehouse in Upper Thames Street and Abbey Wharf, London, where the Registered Offices of the firm are situated. Factories: (Redcross Works) in Redcross Street, London, S. E.; and Melbourne. Branches: (Warehouses), 120 and 122, Edmund Street, Birmingham; 17 and 19, Whitworth Street West, Manchester; 15, Wellington Street, Leeds; 62, North Frederick Street, Glasgow; 11, Nelson Street, Bristol; 377, 379, 381, Lonsdale Street, Melbourne; Leslie Street, Durban, Natal. (Offices), 41, Royal Avenue, Belfast; 25, Venice Chambers, Lord Street, Liverpool; 34, North Bridge, Edinburgh; Burton Building.,, Upper Parliament Street, Nottingham; 189, Clarence Street, Sydney, N.S.W.; Courier Buildings, Queen Street, Brisbane; 7, Shortmarket Street, Cape Town; Hannahs Buildings, 262, Lambton Quay, Wellington, N.Z. One of the representative London firms of Wholesale Stationers and Paper and Paper Material Merchants. Specialities: Papers of all varieties; S trawboards, Wood-pulp Boards, Leather Boards; Envelopes, Cards, Account Books, Tags, &c.; also Die-sinking, Engraving, Relief Stamping, Embossing, Wallpapers, Waxed Papers, Gummed Papers. Connection: World-wide. Telephones: London, No. 231 Bank (ten lines); Nos. 1591 (two lines) (for Redcross Street). Birmingham, No. 2813 Central (three lines); Manchester, Nos. 5076 and 5095; Leeds, No. 1163 Central; Glasgow, No. 4548 P.O. Royal; Bristol, N o. 1227. Telegraphic Addresses: " Indiana,Cannon, London" (for Head Office); " Wrappers, London." (for Factories); Spicer, Birmingham "; "Esparto, Manchester"; "Spicer, Leeds"; " Spicers, Glasgow; " " Ideal, Bristol." Cable Addresses: " Spicer, London," "Spicer, Melbourne," "Spicer, Sydney," " Wantaalerz, Wellington, N.Z." Codes: Western Union (which may be consulted at any Cable Office); Lieber's Standard; A B C (4th and 5th Editions); Bentley's 5-Letter Code.

SPIERS, H. & S., Merchants, 1 to 4, Broad Street Avenue,London, E.C. Hours of Business: sual. Established in 1881 by Henry Spiers and Sidney Spiers. Present .Principals: Sidney Spiers and Sidney Nelson Spiers (son). Business; Importers of South African Produce, which they also distribute to Europe and United States. Specialise in Raw Ostrich Feathers. Telephone: No. 4214 Central, London. Telegraphic Address: " Salcratus, London." Bankers: Parr's Bank, Ltd.

SPIERS & POND, Ltd., Refreshment Contractors, Public Caterers, Wine and Spirit Merchants, &c., Hotel Proprietors and Restaurateurs. Head Offices: 35-8, New Bridge Street, Blackfriars, E.C. Stores and Shops: Water Lane and Queen Victoria Street, London, E.C. Esta5tishea by Felix William Spiers and Christopher Pond in London in 1863. Inc 3rporated as a Limited Company in 1882 on the decease of Christopher Pond. Chairman: Richard James Paull. Managing Director: John Henry Marks. Directors: J. White, LL.D., James Marshall Freshwater, and J. Douglas Broad. Secretary: E. F. Bugler. The Company are Refreshment Contractors to several Railways, and are the proprietors of numerous Hotels and Restaurants in London and the Provinces. Telephone: No. 2300 Holborn; eleven separate Exchange Lines. TclegraphicAddress " Spierpon, London." Codes: A B C (5th Edition), Lieber's, and Marconi.

SPIERS, WILLIAM, Machine Maker, XL. Engineering Works, Walnut Street, Leicester. Hours of Business: 9 a.m. to 6 p.m. Established in 1882 by William Spiers, the present principal. Premises: Eclipse Foundry, Graham Street, Leicester, as Ironfounders. Staff: 250. Specialities: Automatic Circular Knitting Machines for Coats, Shirts, Stockings and Socks. Patents: Numerous. Con-nection: United Kingdom, Foreign and Colonial. Telephones: Nos. 3611 and 3612 Central, Leicester. Telegraphic Address: " Capstan, Leicester." Code: A B C (5th Edition). Bankers: London City and Midland, Ltd. Pastime: Golf.

SPIKING & CO., Bakers, Confectioners, and Flour Merchants, 45, Dover Street, Piccadilly, London, W. Established nearly a century ago. Stall: Over 100. Connection: London, extensive country clientele, Foreign. Royal Warrant: To His late Majesty King Edward. Telephone: No. 5225 Gerrard. Telegraphic Address: " Spiking, London."

SPILLER, GEORGE, Ltd., Manufacturing Opticians, 32, Wigmore Street, Cavendish Square, London, W. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1880 by George Spiller, . the present Governing Director. Incorporated as a Limited Company in 1909. Business: Specialists for Rimless Eyeglasses, Spectacles and Lorgnettes. " Rigid " and " Semi-Rigid " Eyeglasses, " Nonpress " Spectacles, " Spillerflex," " Uniflex," and " Self-Fix " Rimless Eyeglasses, " Chloros " Glare preventing Glass and Electric Globes, Lenses, &c. The " Outlook " Stereo-prismatic Binocular, and Junior " Outlook," specially made for Ladies. More inventions than any other Retail Optical Firm. Patentees in England, United States of America, Germany, &c. Telephones: Nos. 636 and 648 Mayfair. Telegraphic and Cable Address: " Spilleropt, London."

SPILLERS & BAKERS, LIMITED, Millers and Grain Merchants, Dog Biscuit Manufacturers. Head Office: 240, Bute Street, Cardiff. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1.15 p.m. Established about 1838 by Joel Spiller in a very small way. Started business at Bridgwater. Joined in 1852 by Samuel Browne. Title of firm, Spiller & Browne. In 1858 Charles Thompson (d.) joined, and later Wm. Allen (d.), and Richard Allen (d.), Jas. Pyke Thompson (d.), and Henry Woolcott Thompson. Incorporated as a Limited Company in 1887 as Spiller & Co. (Cardiff), Ltd. In 1890 amalgamated with Wm. Baker & Sons, of Redcliff Back, Bristol. Company registered as Spillers & Bakers, Limited. Directors: Wm. Edgar Nicholls, J.P. (Chairman and Managing Director), Hy. Woolcott Thompson, Joseph Allen, Charles Thompson, H. Willoughby Beloe, J.P., Jno. H. Mullins (Managing Director), Wm. Spiller Allen (Managing Director), Edgar A. Vining Baker. Secretary: W. A. Boughton, A. C. L S. Premises: In 1854 constructed the first large steam mill at West Dock, Cardiff, destroyed by fire in 1882. Two mills erected on its site fitted with complete Roller-plant, called East and West Mills; also built Bute Mill. In 1896 purchased the Phoenix Mills, Newcastleon-Tyne. Have large Dog Biscuit Factories at Cardiff, London, and Newcastleon-Tyne. Leading feature of business is the manufacture of Flour. Staff: About 430. Branches: London, Bristol (Grain), Southampton, Plymouth, Birmingham, Gloucester, Newcastle-on-Tyne and Birkenhead (Biscuits), Bermondsey (Biscuits). Specialities: Flour, Corn and Grain, Ship Biscuits, and Flour for use at Sea; Dog Biscuits, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 24 (P.O.) Cardiff. Bankers: Lloyds Bank Limited (Newcastle-on-Tyne); London and Provincial Bank, Ltd.; Glyn, Mills, Currie & Co.

SPINK & SON, Ltd., Diamond and Pearl Merchants, Silversmiths, Numismatists, and Medallists, 16, 17, and 18, Piccadilly, London, W., and 6, King Street, St. James's, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established by Marshall Spink in 1772. Firm affords an instance of direct descent from father to son since P)undation (four generations). Partnership Successions: (1) Marshall Spink (founder); (2) Daniel Elgar Spink (son); (3) John Spink (grandson); (4) John M. Spink, Samuel M. Spink, Charles F. Spink (great-grandsons). Incorporated (Private Company): 1903. Chairman, John Marshall Spink; Managing Directors, J. M. Spink, S. M. Spink, C. F. Spink. Specialities: Experts in Diamonds, Pearls, and Precious Stones, Old Silver Plate, Ancient and Modern Coins and Medals, and War Medals; manufacturers of Medals, Miniature Medals, &c.; dealers in Plate, Jewellery, Precious Stones, Coins, Medals, War Medals, Egyptian, Greek, Roman and other Antiquities, Pictures, and Works of Art generally. Publishers of various NumismaticWorks, including the "Monthly Numismatic Circular." Connection: United Kingdom, the Colonies, and most Foreign Countries. Telegraphic Address: "Spink, London." Telephone: No. 519 Regent (for Piccadilly) and No. 8426 Gerrard (for 6, King Street, S.W.).

SPIRELLA COMPANY OF GREAT BRITAIN, Ltd. (THE), Corset Manufacturers, Letchworth, Herts. London Office: 266-270, Regent Street, Oxford Circus. Parlours at same address, also at 37, New Bond Street, W. Hours of Business: 8 a.m. to 6 p.m. Incorporated as a Limited Company in 1910. Directors: J. H. Moore (General Managing Director), C. W. Stanton (Managing Director). Staff: 375. Staff Club: Active Welfare Society. Speciality: Custom Corsets. Business Investment, 1913, over £30,000. Patent: Steel Boning. Awards: Many First Prizes and Medals. Connection: Chiefly United Kingdom. Telephone: No. 159 Letchworth. Telegraphic and Cable Address: " Spirella, Letchworth." Code: Western Union. Bankers: Barclay & Co., Ltd.

SPITAL & CLARK, Architectural Metal Work Manufacturers, Iron and Bronze Founders. Head Offices and Works; Newhall Hill, Birmingham. Hours of Business: Offices, 8.45 a.m. to 6 p.m.; Works, 7 a.m. to 6 p.m. Established in 1897 by Norman Spital (d. 1902) and Ernest Spital. Matthew Clark joined the firm in 1906 and retired in 1911. Present Principal Ernest Spital. Have purchased, amalgamated, and absorbed several smaller Art Metal Work businesses. Premises Works three storeys high cover about 4,000 square yards ground area, equipped with up-to-date appliances. Staff: Office, forty; Works, several hundreds. Branches: London, Glasgow, Cape Town, Johannesburg, Buenos Ayres. Agencies in the most noted centres. Specialities: Claim to be the producers of the finest and costliest Metal Work in the world in the way of Gates, Railing, Electric Lighting Fittings, &c. Wrought-Iron and Armour Steel mediaeval and seventeenth century work. Modellers and Designers to Jacobean, Queen Anne, and Georgian periods, and also in modern and exclusive styles. Manufactures include Electric Lighting Fittings, Commemoration Tablets, Weather Vanes, Door Furniture, and Ecclesiastical, Architectural, and Shipbuilding Fittings in Iron, Bronze, Brass, and other metals. Patent " Pewtal," a new metallic alloy. Connection: United Kingdom, Foreign, Colonial. Well known in South Africa in connection with public building contracts. Telephones; No. 2969 Central, Birmingham; No. 2990 Paddington, London; No. 920 (National) Argyll, Glasgow; No. 2382 P.O. Box, Johannesburg. Telegraphic Addresses: " Pendlux," Birmingham, London; " Electrical, Glasgow "; " Craftsmen, Johannesburg." Code: ABC (5th Edition). Bankeq United Counties Bank, Ltd.

SPON, E. & F. N., Ltd., Publishers and Booksellers, 57, Haymarket, London, S.W. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1830 by Edward Spon, who was joined in 1840 by Francis N. Spon. After the death of Edward Spon, in 1864, the business was conducted by Francis N. Spon and William Spon. Incorporated in 1897, with the above-named and F. E. Spon as Directors. Present Directors: William Spon, Charles Spon, John Spon, and Director and Secretary: T. J. Brooke. Are the sole English agents for the sale of the publications of the Business Code Company, M. C. Clark, and Spon & Chamberlain, New York. Specialities: Scientific and Engineering Publications, including transactions of many Engineering Institutions. A branch was opened in New York in 1871, which in 1893 was taken over by W. Edmunds Spon and William Chamberlain, and is now conducted under the style of Spon & Chamberlain. Connection: All over the world. Telephone: No. 3450 Central. Telegraphic Address: " Fenspon, Charles, London." Bankers: London City and Midland Bank, Ltd.

" SPORTSMAN " (THE).—See ASHLEY & SMITH, LIMITED.

SPOTTISWOODE & CO., Ltd., Printers, Lithographers, Stationers, Electrotypers, Publishers, and Booksellers, 5, New Street Square, E.C. Hours of Business: 9 a.m. to 6 p.m., Mondays, Tuesdays and Wednesdays; 9 a.m. to 6.30 p.m. on Thursdays and Fridays; 9 a.m. to noon on Saturdays. Established as a printing business by William Strahan. in 1739. " Shipping Gazette " (of which they are the proprietors) established by Sir W. Mitchell in 1836. Partnership Successions: (1) William Strahan, 1739-1785; (2) Andrew Strahan, 1785.-1804 and 1816- 1819; (3) Strahan and Preston, 1804-1816; (4) A. and R. Spottiswoode (nephews of A. Strahan), 1819-1833; (5) A. Spottiswoode, 1833-1848; (6) Spottiswoode and Shaw, 1848-1854; (7) A. and G. A. Spottiswoode, 1854-5: (8) Spottiswoode & Co., 1855-1900; (9) Spottiswoode & Co., Ltd., 1901. Incorporated as a Limited Company in 1900. Directors: E. C. Austen Leigh (Chairmn,n), R. A. Austen-Leigh (Vice-chairman), Colonel C. C. Trench, and R. S. Herries (Secretary). Premises: Printing works equipped with the latest machinery at 5, New Street Square; also at Eton College, and Colchester. Stall: About 1,000. Branches: 149, Royal Liver Building, Liverpool; Eton College, and 17, High Street, Eton; The Hythe, Colchester. Specialities: High -class Book, Periodical, and Newspaper Printing, General Jobbing, Three-Colour Work, Trade Catalogues, Codes, High-class Lithographic Work. Proprietors of the " Shipping Gazette " since 1878. Purchased the Eton business in 1901., formerly carried on successively by Pote, Williams, and Ingalton Drake. Telephone: No. 2171 Holborn, for New Street Square. Telegraphic Addresses: " Spottiswoode, Fleet, London," for New Street Square; " Spotleigh, Colchester," for Colchester; " Authentic, Liverpool," for Liverpool. Bankers: London County and Westminster Bank, Ltd., for London and Eton; Barc!ay & Co., Ltd., for Colchester.

SPOTTISWOODE, DIXON & HUNTING, LIMITED, Advertising Agents and Contractors, Kingsway Hall, Kingsway, London, W.C. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Incorporated as a Limited Company. Directors: Geo. J. Orange (Managing Director), J. Proctor Humphris, J. C. Hunting, S. H. Benson, Philip Benson. Secretary: E. S. Davidson. Premises: Situated in the centre of Kingsway. Business: Specialists in modern Advertising in all its branches; undertake the planning out and organising of Sales Departments and the conduct of the Advertising of every kind of Commercial Undertaking. Connection: United Kingdom, United States of America, Foreign, Colonial. Act for nearly 200 British Firms. Telephones: Nos. 953 Gerrard (four lines). Telegraphic and Cable Address: " Inkling, London." Code: Western Union. Bankers: Charles Hoare & Co.

SPRAKELING (ROBERT J.) & CO., Corn Brokers, &c., 13, Drury Lane, Liverpool. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1900 by Robert J. Sprakeling, the present principal. Specialities: American, Canadian and Russian Grain Cif., and Grain Futures. Telephone: No. 1450 Central, Liverpool (local and trunk). Telegraphic Address: " Sprakeling, Liverpool."

SPRATT'S PATENT LIMITED, 24 and 25, Fenchurch Street, London, E.C. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established by the late James Spratt in the early " sixties " of last century. Incorporated as a Limited Company. Directors: Stephen Wingrove (Chairman and Managing Director), H. P. Jillard, Alfred Vaughan, G. M. Edwards, S. T. Lethbridge. Premises: Head Offices as above. English factory (formerly at Bermondsey) at Poplar, E. Staff: Over 500 workmen, and considerably over 100 clerks and travelling representatives. Specialities: Foods. Medicines, and Appliances for Dogs, Game, Poultry, Cage Birds, &c., notably Spratt's Patent Dog Biscuits. Also Grain, Seeds, and Oatmeal for human or animal use; Army, Navy, and Ship Biscuits of all kinds. Have various patents relating to the above. Connection: Practically world-wide. Numerous branches abroad. Royal Warrant: Purveyors of Dog Foods, Game Foods, Poultry Foods, and Incubators to His Majesty King George V. Telephones: Nos. 5170, 5171 and 5172 Avenue. Telegraphic and Cable Address: " Spratts, Fen, London."

SPRING, ALF., & COMPANY, Ltd., Fish Merchants, Fish Curers, Saw Millers, and Box Makers, 8, West Dock Street, Hull; Billingsgate, London; Cardiff, Lowestoft, and Fraserburgh. Hours of Business: Usual. Established about thirty years ago by Alfred Spring. Incorporated as a Limited Company in 1901. Directors: Alfred Spring, J.P. (Chairman), James Spring. Stall: Hull and branches, 200. Business: Herring and Haddock Curers, Importers of Game and Poultry, Fish Boxes and Kit Makers. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1436 Hull. Telegraphic Addresses: " Spring," Hull, Billingsgate (London), Lowestoft; " Finnon, Cardiff."

SPRINGETT, M., Typing, Shorthand, and Translation Office, 5, Salters' Hall Court, Cannon Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m.; night-work by arrangement. Established in 1891 by Mrs. M. Springett, the present sole proprietress. Conducted under the style of Ashworth & Co., 1891-1893; Springett & Van Putten, 1893-1897; present title since 1897. Specialities: Official and confidential Clerical and Typewriting Work of every kind. Abstracting and all branches of high-class legal work. Typing technical matter relating to all trades and businesses. Translations from and into foreign languages. Copying and dictation in foreign languages. Quick reproduction of type written matter. Instruction in type-writing, &c., is also given by certificated teacher holding the National Union of Typists' Teacher's Diploma (Honours with Distinction), and the Society of Arts First-Class Certificate for Book-keeping. A numerous staff of thoroughly efficient clerks is employed. Connection,: United Kingdom, Foreign, Colonial. Contractor to H.M. Government. Telephone: No. 5126 City.

SPURRIER, GLAZEBROOK & CO., Ltd., Manufacturers and Merchants of Lubricating Oils and Greases. Registered Office: 8, Market Place, Manchester. Works: Worsley Street, Salford. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1887. incorporated as a Limited Company. Directors: John Forbes (Chairman), P. B. S. Cooper and H. W. Tindall. Specialities: Oils and Greases. Trade Mark: Spur (registered). Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 916 and 917 City, Manchester. Telegraphic and Cable Address: " Spurriers, Manchester." Code: A B C (5th Edition). Bankers: Lloyds Bank Limited.

SQUIRE & SONS, Analytical, Wholesale, and Manufacturing Chemists, 413, Oxford Street, London, W. Telephones: No. 96 Paddington, No. 3479 Mayfair. Telegraphic Address: " Squire, London."

STABLEFORD & CO., Ltd., Railway Carriage and Wagon Builders, Manufacturers of Railway Plant of all descriptions. Registered Offices: Exchange Buildings, Birmingham. Works: Coalville, Leicestershire. London Offices: 38, 39, Parliament Street, Westminster, S.W. Hours of Business: 9 a.m. to 5 p.m. Established in 1862 by Jno. W. Stableford. Purchased in 1878 by Wm. Stableford (d.), formerly Managing Director of the Oldbury Railway Carriage Company, Ltd. Carried on by his Trustees. Incorporated as a Limited Company in 1900. Directors: John Whyman, J.P. (Chairman and Managing Director), B. G. Hale, J.P., A. Swindley. Premises: Extensive, covering twenty acres, equipped with the latest appliances. Staff: 900 to 1,200. Business: Engineers and Contractors. Makers of all descriptions of Railway Rolling Stock for Home, Colonial, and Foreign Railways. Connection: United Kingdom,Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office, India Office), Crown Agents for the Colonies, &c., Indian, Argentine, and other South American Railways. Telephones: No. 74 (Midland), Birmingham; No. 9876 (Gerrard), London. Telegraphic Ad-dresses: " Stableford, Birmingham " " Stableford, Coalville "; " Locaragon, London." Bankers: Lloyds Bank Limited (New Street, Birmingham).

STACE, GEORGE, Ladies' Tailor, Costumier, Furrier, Milliner, Ladies' Outfitting, &c., 14 and 15, Petty Cury, Cambridge. Hours of Business: 8.45 a.m. to 7 p.m.; Thursdays, 8.45 a.m. to 1 p.m. Established twentytwo years ago by George Stace, J.P., the present principal. Staff: Between fifty and sixty hands. Specialities: High-class Dressmaking and Costumes. Connection: United Kingdom, South Africa and India. Telephone: No. 281 Cam.: bridge. Bankers: Barclay & Co., Ltd. Mr. George Stace was Mayor of the Borough for the year 1906-7, and again for 1910-11. He is an Alderman and Justice of the Peace. He is Leader of the Conservative Party in the Division, Auditor of the Cambridge Waterworks Co., and a Director of the Trowbridge Water Co., Ltd . Pastimes: Shooting and fishing.

STACY, LONDON, Ltd., Cutlers, 98, Newgate Street, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1780. Incorporated as a Limited Company. Directors: W. K. Stacy (Managing Director), W. F. Poifreman, R. J. Moulds and W. H. E. Cole. Specialities: Sheffield-made Cutlery, London-made Table Cutlery, Rubber Tapping Tools, Wallets and Bags for Nurses, &c. Patents: Nurses' Wallets, Registered Nurses' Wallet and Bags; also Tools for Tapping Rubber Trees. Connection: United Kingdom, Foreign and • Colonial. Telephone: No. 8929 City, London. Bankers: London City and Midland Bank, Ltd.

STAFFORDS, Ltd., Motor Factors, Albion Street, Gaythorn, Manchester. Hours of Business: Works, 8 a.m. to 8 p.m.; Office, 9 a.m. to 6 p.m. Established in 1906 by White Co., taken over by Staffords, Ltd., in 1912. Incorporated as a Limited Company in 1912. Directors: Edgar Stafford, A.M.I.A.E. (Managing Director), J. Maley, W. Bayliss. Staff: About thirty. Business: Steam Car Engineering. Inventions: Improvements to Engines. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6020 Central, Manchester. Telegraphic Address: " Glidingly, Manchester." Bankers: Parr's Bank, Ltd. Club: (Mr. Edgar Stafford) Motor, London. Mr. Edgar Stafford is Vice-President of Manchester Motor Club, Hon. Secretary of the North of England branch of the Institution of Automobile Engineers and Chairman of Messrs. Stafford & Stuttard, Ltd., Gosport.

STAINSBY & LYON, Ltd., Tar Distillers, The Aire Tar Works, Knottingley, Yorks. Hours of Business: 8.45 a.m. to 5.30 p.m. Established in 1875. Incorporated as a Limited Company in 1893. Premises: Works extend over six acres. Specialities: Benzols, Naphthas, Creosote Oils, Grease Oils, Naphthalene, Cresols, Crude Carbolic and Pitch. Telephone: No. 9 Knottingley. Telegraphic Address: " Airetar, Knottingley." Bankers: London City and Midland Bank, Ltd.

STALEY, RADFORD & CO., Ship and Insurance Brokers, Customs, Forwarding and Passenger Agents, Billiter Buildings, London, RC., and at Lloyds. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1875 by T. P. Staley (d. 1898) and W. T. IL Radford. Present Principals: W. T. H. Radford, W. G. W. Radford (son). Telephone: No. 592 London Wall. Telegraphic Address: " Bonares, London." Bankers: London Joint Stock Bank, Ltd. (Lothbury). The Merchants branch of the business was amalgamated with A. Durant & Co. in 1906, and incorporated as a Private Limited Company under the style of Durant, Radford & Co., Ltd., General Merchants, Billiter Building, London, E.C. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 519 London. Wall. Telegraphic Address: " Duradford, London." Bankers: London Joint Stock Bank, Ltd. (Lothbury). Mr. W. T. H. Radford is a member of the Court of the Ironmongers Company.

STALLARD & CO., Wine Merchants, 31, Panton Street, Haymarket, 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 1808 by William Stallard, at Worcester. Succeeded by Josiah Stallard (son). Present Principal: Richard Stallard (grandson). Originated the idea of sending Whitaker's Almanack " to principal customers at Christmas. Premises: Large Bottling Cellars at the Haymarket, S.W. Speciality: " Old Bottled " Wines. Are the proprietors of a fine old White Port, specially prepared for this firm. Well known for nearly a century for their Ports. Stallard's Old White Port was strongly recommended by Sir James Paget as a high-class stimulant, easy of digestion. Hold valuable Stocks of Sherries, Champagnes, Clarets, Burgundy, &c.; also very old Scotch Whisky. Connection: United Kingdom. Telephone: No. 8194 Gerrard. Telegraphic Address: " Stallards, London." Bankers: National Provincial Bank of England, Ltd. (Piccadilly).

STALLARD (JOSIAH) & SONS, Ltd., Wine Importers and Spirits Merchants, High Street, Worcester. Hours of Business: 9 a.m. to 6 p.m. Established in 1808 by William Stallard. Incorporated as a Limited Company in 1883. Directors: Wm. Stallard (Chairman), Richard Stallard, T. G. Stallard, J. Prince Stallard. Manager: A. Darcy Halford. One of the oldest firms in the trade. Business: Compounders of Worcester Milk Punch and Worcester Orange Brandy. Bottlers of Vintage Wines. Connection: United Kingdom, Foreign, Colonial (Export). Telephone: No. 58 Worcester. Telegraphic Address: " Stallards, Worcester." Bankers: Capital and Counties Bank, Ltd. (Worcester).

STAMP (BLATSPIEL) & HEACOCK, Fur Skin Merchants, 38, Knightrider Street, London, E.C. Established in 1815 by F. E. Blatspiel. Present Principal: William Blatspiel Stamp. The firm is one of the oldest in the City trading as Fur Skin Merchants, and also does an extensive business as Commission Merchants. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 11986 Central; No. 5830 Bank. Telegraphic Address: " Blatspiel, Cent, London." Codes: A B C (5th Edition); Lieber's.

" STANDARD " (THE).—See STANDARD NEWSPAPERS, Ltd.

STANDARD CABLE MANUFACTURING CO., Ltd. (THE), Electric Cable Manufacturers, 18 and 19, Queenhithe, London, E.C. Hours of Business: Usual. Incorporated as a Limited Company in 1909. Branches: Glasgow, 198A, St, Vincent Street; Manchester, 90, Deansgate. Business: Manufacture of Electric Cables. Connection United Kingdom, Foreign, Colonial. Telephones: Nos. 5915 and 5916 London Wall, London. Telegraphic Addresses: " Ocelbac, London "; Cathode, Glasgow "; " Stanley 90, Deansgate, Manchester."

STANDARD NEWSPAPERS, LIMITED, 102 to 106, Shoe Lane, and 132 to 134, Fleet Street, London, E.C. Hours of Business: All day and night. Incorporated as a Limited Company, November, 1904. Business: Publishers of " The Standard," and " The Evening Standard and St. James's Gazette." Connection: World-wide. Telephones: Nos. 153 and 154 Central. Telegraphic Address: " Standard, London." Bankers: Lloyds Bank Limited.

STANDRING & DRAKE, Wine and Spirit Merchants, St. Dunstan's Buildings, St. Dunstan's Hill, London, E.C. Hours of Business: Usual. Established in the middle of the eighteenth century by Benjamin Kenton in Aldgate. The oldest order book existing in the possession of the firm, dates back to 1760. Continued by (1) Watts & Whalley, 1785; (2) Watts & Aislable, 1796; (3) Aislable & Eade, 1801; (4) Aislable, Eade & Standring, 1808 (5) Aislable & Standring, 1814; (6) Aislable, Standring & Standring, 1840; (7) Benjamin Standring & Son, 1842; (8) Benjamin Standring & Sons, 1848 • (9) Standring Brothers, 1853; (10) Standring Brothers & Turner, 1859; (11) Standring Brothers & Co., 1870; (12) John Standring & Son, 1877; (13) Standring & Drake, 1892. About 1801 had the honour of supplying Lord Nelson. Premises: In 1765 the building at 152, Minories, was erected. Business was conducted there for 138 years. Recently removed to above address. Specialities: Choice Wines and Spirits. Telephone: No. 319 Avenue. Telegraphic Address: " Wonay, London." Bankers: Martin's Bank, Ltd. (Lombard Street).

STANFORD (EDWARD), Ltd., Publishers, Mapsellers, and Booksellers, London Agents for the Ordnance and Geological Survey Maps, 12, 13, and 14, Long Acre, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1852. Incorporated as a private Limited Company in 1912. Specialities: Maps, Geographical Bookselling and Publishing, Atlases, Motor Car Maps, Estate Maps. Map-printing and Map mounting of all kinds. The premises are very extensive, and about one hundred hands are employed. Con nection: Throughout the United Kingdom, abroad, and in the Colonies. Royal Warrant: Cartographers to His Majesty King George V. Telephone: No. 4284 Gdrrard. Telegraphic Address: " Zeitgeist, Rand, London."

STANLEY (ALFRED) & SONS, Buckle Manufacturers and Malleable Iron Founders, 27, Wednesbury Road, Walsall. Hours of Business: 9 a.m. to 6 p.m. Established in 1856 by Alfred Stanley. Present Principals: J.. J. Stanley and C. H. Stanley. Specialities: Buckles of all descriptions in Metal and Leather; Buckles for Ladies' and Gentlemen's Belts. Novelties of all descriptions in Metal. Also General Platers to the Trad© in Gold, Silver and Nickel. Award: Medal, Paris Exhibition, 1900. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 56 Walsall. Telegraphic Address: "Buckles, Walsall."

STANLEY, POPPLEWELL & CO., Chartered Patent Agents, 38, Chancery Lane, London, W.C. Hours of Business: 10 a.m. to 5.30 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1879 by Fredk. des Voeux. Partnership Successions: (1) Des Vceux & Colton; (2) Popplewell, Colton & Co.; (3) Popplewell & Co. -In 1894 Arthur H. Stanley, former articled pupil, purchased the connection, and is present principal, practising as above, assisted by a technical staff. Branch: 25, Horsefair Street, Leicester. Agencies: Birmingham, Swansea, Coventry, Dublin, Newcastle, West Hartlepool. Qualified representatives in every capital in the world. Business: Procuring Patents 'for Inventions in England and all parts of the world. Trademark and Design Registration at Home and Abroad; Conducting and Defending Oppositions at Patent Office; Searches and opinions on validity and questions of infringement; Consultations with Counsel; Expert Evidence in Patent Suits; Drafting and Amending Patent Claims. Connection: World-wide. Telephone: No. 1763 Central. Telegraphic Address: " Notions, London." Bankers: Bank of England (Law Courts Branch).

STANLEY, W. F., & CO., Ltd., Opticians, Surveying and Mathematical Instruments. Office and Showrooms: 286, High Holborn, W.C.; Export Dept., 4 and 5, Great Turnstile, High Holborn, W.C.; 13, Railway Approach, London Bridge, S.E.; 8, Victoria Street, Westminster, 15.W.; and 68, Queen Street, Glasgow. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1853 by W. F. Stanley. Incorporated as a Limited Company in 1900. Directors: H. T. Tallack (Chairman), W. W. Cobbett, G. Collis, G. I. Gray, J. J. Hicks. Secretary: J. Stanley Walker. Premises: Large Factories at 10, Great Turnstile, Holborn; Tichborne Court, Holborn; 3, Garden Place, Holborn, W.C.; 8, 9, and 10, Hatton Garden, E.C.; 3, Mitre Court, E.C.; and South Norwood, S.E. Stall: About 550. Branches: As above. Specialities: Surveying, Meteorological, and Drawing Instruments, Spectacles and other Instruments for scientific purposes. Patents and Inventions: Twenty-four; notably for Theodolites, Levels, Sextants, Slide Rules, Folders, &c. Awards: Many at International Exhibitions. Connection: Very large in the United Kingdom, South America, Colonies, India, China, Japan. Contractors to H.M. Government and many foreign Governments. Trademarks: "Stanley," and " Konstat." Telephone: No. 188 Holborn. Telegraphic Address: " Turnstile, Holb, London." Codes: Private, A B C, Lieber's, Western Union. Bankers: London County and Westminster Bank, Ltd. (Bloomsbury, Hatton Garden, and Southwark); London and South-Western Bank, Ltd. (South Norwood).

STANNARD (WILLIAM) & CO., Ltd., Wholesale Manufacturers of Sewing Silks, Braids, Laces, Trimmings, and Fancy Knitted Good in Silk, Artificial Silks, Mercerised Cottons, &c., London Mills, Leek, Staffs. Hours of Business: 6.30 a.m. to 6.30 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1848 by James Trafford. Partnership Successions: (1) Tomlinson & Stannard, 1862; (2) William Stannard; (3) Stannard, Magnier & Deane; (4) William Stannard & Co. In 1883 the business of Joseph Gould & Sons, California Mills, was acquired, and in 1887 that of H. K. Bamford. Incorporated as a Limited Company in 1906. Directors: Arthur Stannard (Chairman), and Sidney Stannard. So!e manufacturers of the wellknown " Glista " Mercerised Yarns. Connection: United Kingdom and Shipping. Telephone: No. 38 (Nat.). Telegraphic Address: "Stannard, Leek." Bankers: Manchester & Liverpool District Banking Co. The late Mr. Wm. Stannard was the inventor and patentee of Twisting Machinery now used by the leading silk manufacturers.

STANSFELD & CO., Ltd., Brewers, Wine and Spirit Merchants, Swan Brewery, Fulham, London, S.W. Established in 1765. Incorporated as a Limited Company in 1899. Directors: J. J. Stansfeld (Chairman and Managing Director), J. A. H. Stansfeld, W. B. Paterson, and C. A. Davis. The Swan Brewery, covering six acres, was rebuilt in 1881. Branches: Eighteen. Specialities: High-class Ales and Stout. Are also Wine and Spirit Merchants, and Mineral Wayers. Connection: London, and neighbourhood. Telephones: Nos. 2058 Putney.

STANSFIELD (EDWIN) & SONS, Cotton Spinners, Richmond Mill, Hollinwood, near Oldham. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1889. Present Principals: Edwin Stansfield & Sons. Premises: Very extensive, containing 66,300 Spindles. Staff: 170. Business: Cotton Spinning. Connection: United Kingdom. Telephone: No. 21 Failsworth. Telegraphic Address: " Richmond Mill, Hollinwood." Bankers: Manchester and County Bank, Ltd.

STAPLEY & SMITH, Ltd., Manufacturers and Warehousemen, 128, London Wall, London, E.C., and at Nottingham, Strabane, Belfast, Birmingham, Dublin, Glasgow, Liverpool, Manchester, Paris, Melbourne, Sydney, Wellington, N.Z. Business: Manufacturers and Warehousemen: Hosiery Underwear, Ladies' and Children's Underclothing, Baby Linen, Infants' Millinery, Corsets, Skirts, Blouses and Dressing Gowns. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6202 London Wall (seven lines). Telegrams and Cables: " Stapley, London."

" STAR " (THE).—See DAILY NEWS, Ltd.

STAR ASSURANCE SOCIETY (THE), 32, Moorgate Street, London, E.C. HOW'S of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1843. Directors: Sir George Wyatt Truscott, Bart. (Chairman), W. G. Bradshaw, Sir George Hayter Chubb, Bart., the Right Hon. T. R. Ferens, M.P., the Right Hon. Viscount Goschen, Josiah Gunton, the Right Hon. Viscount Hampden, F. A. Holman, J. B. Ingle, Sir Horace Brooks Marshall, LL.D., William Mewburn, Sir Clarence Smith. General Manager: J. Douglas Watson. Branches: The Society has offices in the principal towns and cities of the United Kingdom, and numerous Branch managers and agents. Business: Life Assurance, Endowments, Annuities, and Sinking Fund. Funds in Hand exceed £7,000,000; Claims Paid, over £11,000,000; Annual Income, over £800,000. Telephones: Nos. 1423 and 5760 (two lines) London Wall. Telegraphic Address: " Assurstar Ave, London." Bankers: London City and Midland Bank, Ltd.

STAR BOTTLING CO., Ltd. (THE), Wholesale Bottled Beer Merchants, 78 to 94, St. James's Road, Rotherhithe, London, S.E. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 1 p.m.; Works, 7 a.m. to 6.30 p.m. Established in 1871 by Sydney F. Mackway and Thomas James Jee. Incorporated as a Private Limited Company in 1912. Managing Director: Walter E. Pottle. Trade has considerably increased during the last two years. Premises: Large and well equipped with the latest bottling plant, &c., where ales and stouts are bottled under the most careful supervision. Speciality: " Star " Brand Bottled Beers. Sole London Bottlers of Charrington's Ales and Stouts, also of Cannon Brewery Co.'s Ales and Stouts. Sole Agents for London and Home Counties of Carlsberg Lager Beers, bottled in Copenhagen, and in which a considerable trade is done in London and the Home Counties. Also Bottlers of Bass's Pale Ale, Guinness's Extra Stout, Allsopp's Ale, Ind, Coope's Ales and Stouts, Champagne Cider, Devonshire Cider, and Ginger Wine. Connection: United Kingdom, London and Home Counties chiefly. Supply the leading Hotels, Restaurants and all licensed trade. Telephones: No. 949 Hop; No. 1093 City, London. Telegraphic Address: " Vaults, Southpark, London." Bankers: London City and Midland Bank, Ltd.

STAR BRUSH CO., Ltd. (THE), Manufacturers of Patent Solid Back Machinemade Brushes, Eden Grove, Holloway Road, London, N. Hours of Business: 6 a.m. to 6 p.m.; Saturdays, 6 a.m. to 1 p.m. Established in 1871 by Joseph Sheldon & Co.; afterwards E. F. Bradley. Incorporated as the Star Brush Co., Ltd., in 1874. Directors: E. F. Bradley (Managing Director), W. R. Pidgeon, W. Crosskill, Bernard F. Bradley. Erected new freehold Works in 1886. Two acres of grouni occupied by different departments, all fully equipped with modern machinery. Stall: Large. Staff Club: Benefit (male and female). Speciality: Machine-made Household Brushes only, Patent Solid Backs. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 116 North. Telegraphic Address "Stellatus, Holway, London." Bankers: Union of London and Smiths Bank, Ltd. Late Directors of the Company were Mayors of their respective towns.

STAR JAPAN CO. (THE), Hollow-ware Manufacturers, Stamper.s, Japanners, Bilston. Hours of Business: Usual. Established by John Scott and Joseph Harris. Present Principals: Clement W. Harris, Sidney Harris and Ernest H. Harris. Specialities: Wrought Steel Hollow-ware, Special Stampings, Japanned Trays, Waiters, &c., Tinned and Galvan ized Basins, Baths, Bassines, Bowls, Milk Pans, &c. Connection: United Kingdom, Foreign and Colonial. Tele- phone: No. 44 Bilston. Telegraphic Address: " Star, Bilston." Bankers: Bank of England (Birmingham).

STATE ASSURANCE CO., Ltd. (THE), State Insurance Buildings, 16, 18, Dale Street, Liverpool, and 12 and 13, Nicholas Lane, London, E.C. Hours of Business: 9.30 a.m. to 5 p.m. Established in 1891. Incorporated as a Limited Com pany in the same year. Directors: Richard Stewart Cleaver (Chairman), Charles Wesley Ashcroft, Charles William Carver, John George Dobson, Arthur Davenport Holland, James McLaren, Charles Henry Morton, J.P., Walter Henry Midwood, Charles James Procter, J.P.. Robert. Grimston Teebay, John Moffett Wade, Samuel White, Arthur Washington Willmer, J.P., Brooks Crompton Wood. General Manager: Albert H. Heal. Su5-Managers: H. Brotherton and R. K. Mackenzie. London Board: Maures Horner (Chairman), John Josselyn, James Woodgate Arbuthnot, J.P. Managers: H. E. Colebrook Yarrow and R. W. Marsland. Branches: Birmingham, Blackpool, Bristol, Hull, Leeds, Manchester, Oldham, Edinburgh, Dundee, Glasgow, Rothesay, Dublin, Leicester, Newcastle - on - Tyne, Bath, Aberdeen, D mcaster, Belfast; Hartford, Conn. ( U. S. A . ), Melbourne. Agencies all over the world. Business: All classes of Insurance with the exception of Life and Marine. Connection: World-wide. Tele phones: No. 785 Central, Liverpool; No. 5336 Bank, London. Telegraphic and Cable Addresses: " Rampart, Liverpool "; " Distinguished, Cannon, London." Bankers: Parr's Bank, Ltd. (22, Castle Street, Liverpool); London City and Midland Bank, Ltd.. (Cornhill, E.C.).

STAVELEY COAL & IRON CO., Ltd. (THE), Colliery Owners, near Chesterfield. London Coal Sales Agency: 3, 5, and 7, Pancras Road, N.W. Castings Agency: Caxton House, Westminster, S.W. Hours of Business: Usual. Incorporated as a Limited Company. Directors: Charles P. Markham, J.P. (Chairman ), Sir Charles J. Stoddart, Robert Whitehead, J. B. Barrow, W. H. S. Craven, and Henry Westlake, J.P. (Managing Director). Business: Colliery Owners, Ironstone Owners, Makers of Cast-Iron Pipes, Columns, Segments, Cylinders, and other heavy Castings, Pig Iron, Sulphate of Ammonia, Benzole, etc., and Distillers of Tar. Telephone: No. 251 Chesterfield (Private Exchange). Telegraphic Addresses: " Staviron, Barrowhill "; " Stavecolim, Barrowhill," Coal Sales Department; " Mining, Barrowhill," Mining Department.

STAVELEY, F. W., & CO., Ltd., Manufacturers of Harvards, Oxfords, Flannelettes, &c., 4, Aytoun Street. Manchester. Hours of Business: 9 a.m. to 5 p.m.; Saturdays, close at 12 noon. Established in 1905 by F. W. Staveley. Incorporated as a Limited Company in 1912. Managing Director: F. W. Staveley. Agencies: London, 4, Love Lane, E.C.; Wellington (N.Z.), National Mutual Buildings. Specialities: Cotton Shirtings for the Colonial trade. Connection: United Kingdom and Colonial. Telephone: No. 5768 Central, Manchester. Bankers: Parr's Bank, Ltd.

STAVERT, ZIGOMALA & CO., Shippers of Dress Goods and Woollens, 53 to 55, Well Street, Bradford, Yorks. Hours of Business: 8 a.m. to 6.30 p.m. Established over sixty years ago. Present Principals: George S. Frangopulo, W. W. Rycroft, W. A. Huntly. Staff: Varies from 120 to 140. Branches: New York, Hamburg, Paris and Berlin. Specialities: Lustre and Mohair Dress Goods. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3056 Bradford. Cable Address " Stavert, Bradford." Bankers Manchester and Liverpool District Banking Co., Ltd., London City and Midland Bank, Ltd.

STEAD (CHARLES F.) & CO., Ltd., Tanners and Fancy Leather Dressers and Finishers, Sheepscar Leather and Glue Works, Leeds. Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1823. Incorporated as a Private Limited Company in 1904. Premises: Works cover an area of over four acres; are among the very largest of the kind in the United Kingdom. Stall: About 150. Branches: 3, New Zealand Avenue, Barbican, London, E.C.; and Neue Mainzerstrasse, 8, Frankfurt-on-Main. Specialities: Glazed Kid, Calf Leathers of all finishes; Sheep Leathers; Chamois Leathers; Glue. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3 Leeds; No. 7813 Central, London; No. 13069 Frankfurt.

STEBBING & CO., Importers of Foreign and Colonial Alimentary Products, 10, Monument Street, London, E.C. Hours of Business: Usual. Estab-lished in 1843 by Thomas Stebbing. Succeeded by H. Percival Stebbing, J.P. (son), in 1878 to 1909. Present Principals: Harry E. Stebbing (grandson of the Founder) and Charles E. Allnutt. Introduced Peneau's Sardines into England in 1850. Specialities: Sardines a l'Huile. Olive Oil; importers of other Foreign and Colonial Produce. Connection: United Kingdom, Foreign and Colonial. General Export trade (Siam chiefly). Telephone: No. 12689 Central, London. Telegraphic Address: " Stebbing, London." Codes: A B C (5th Edition), Western Union, Private.

STEDMAN, CROWTHER & CO., Metal Merchants, 4, Lime Street, London, E.C. Established in 1881 by M. H. Stedman and J. C. Crowther; present, J. C. Crowther, F. G. Martin. Branches in Manchester, Liverpool. Agencies: Birmingham and Glasgow. Connection: United Kingdom; large business with Exporters. Telephone: No. 5150 Avenue (three lines). Telegraphic Address: " Crowther, Led, London." Codes: Lieber's, A 1, and A B C (4th and 5th Editions). Bankers: Bank of England; London County and Westminster Bank, Ltd.

STEEL COMPANY OF SCOTLAND (THE), Ltd., Steel Manufacturers, 23, Royal Exchange Square, Glasgow; Hallside Steel Works, Newton by Glasgow, and Blochairn Steel Works, Glasgow; Collieries, Garthamlock and Queenlie Pits, Shettleston, Glasgow. At Hallside the Company possess eighty acres of land, twenty-five acres of which are covered by the Works. At Blochairn they possess seventy-six acres, of which about twenty acres are included in the Works. Employment is given to about 6,000 hands. Incorporated as a Limited Company in 1872. Directors: William Lorimer, LL.D. (Chairman), James Couper, David Y. Cassels, Wallace Thorneycroft, and Charles Ker. Commercial Manager: James McSkimming. Secretary: William Henry Pearson. London Office: 9, Mincing Lane, E.C. Business: The Manufacture of Siemens' Acid Mild Steel in Plates, Angles, and other Sectional Material, Castings, Forgings, Tyres, Axles, Billets, Blooms, Rails, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: (Nat.) Nos. 9435, 9436, 9437, 9438 and 9439 City. Telegraphic Address: " Steel, Glasgow." Codes: A 1, A B C, and Engineering. Bankers: Bank of Scotland (Glasgow and London).

STEEL NUT & JOSEPH HAMPTON, Ltd. (THE), Nut and Bolt Manufacturers, Engineers and Founders, Wednesbury, Staffs. 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. Managing Director: Ernest Partridge. Premises: Works cover an area of four and a half acres. Fully equipped with all modern. improvements. London Office, Cannon Street Buildings, 139, Cannon Street, E.C. Specialities: Nut and Bolt Department: Bolts and Nuts, Set Screws, Studs, Washers, &c., Bright and Semi-bright Finish (from in. to 3 in.), suitable for Marine, Electrical, Motor, and Cycle Engineers; manufactured from the solid steel bar. Steel Department: Bright Drawn and Rolled Mild Bars, Rounds, Hexagons, Squares, and other sections, specially prepared for High-speed Machining and Case Hardening, and equal to Admiralty requirements. Tool Department: Lifting Jacks, Tube Cutters, Vices, Cramps, and other Joiners' and Engineers' Tools. Foundry Department: Best Malleable and Grey Iron Castings, for Marine, Electrical, Motor, Cycle, and Mechanical Engineers. Tramway Castings a speciality. Patents: For Cramps, Bench Vices, Mitre Cutters, Motor and other Lifting Jacks, and Overhead Travelling Crane Attachments. Connection United Kingdom, Foreign, Colonial. Telephone: No. 27 Wednesbury (two lines). Telegraphic Address: " Franchise, Wednesbury." Bankers: Metropolitan Bank (of England and Wales), Ltd. (Darlaston).

STEEL, PEECH & TOZER, Ltd., Steel Manufacturers, Phoenix Special Steel Works, near Sheffield. Hours of Business: Usual. Established in 1875. Incorporated as a Limited Company in the same year. Directors: Henry Steel (Chairman), Henry Steel, jun. (Managing Director), W. Steel, S. A. Steel, W. H. Peech, H. Peech, A. 0. Peech, J. E. Peech, W. Tozer. The company have a capacity for 5000 tons of steel per week. Premises: Cover fifty acres. Staff: 2200. Branches: London, 15, Victoria Street, Westminster, S.W.; Melbourne, 450, Collins Street. Agencies: In Canada, South America and South Africa. Specialities: Special Steel Rail way Tyres, Axles, Crank Axles, Forgings, Springs, Railway and Tram Rails, Ingots, Blooms, Spring Steel, Bars, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 92, 99, and 1125 Works, Sheffield; No. 5618 Gerrard, London. Telegraphic Addresses: "Phoenix, Rotherham "; " Praestans, London." Codes A 1, A B C (5th Edition), Western Union. Bankers: Williams Deacon's Bank, Ltd.

STEINER, F., & CO., Ltd., Turkey Red Dyers and Calico Printers. Head Office: Church, Lancs. Established by the late F. Steiner in 1832. Incorporated as a Limited Company in 1897. Directors: J. F. M. P. Hartmann (Chairman), the Marquis de Jaucourt, Arthur Jackson, T. R. Fothergill, William Maybury, Henry K. Gill (Managing Director). Secretary: H. J. Harvey. Premises: Church Works, Church, Sunnyside, Rawtenstall; Foxhill Bank, Church; Sabden, near Whalley; Hagg Works, Accrington. Warehouses: Manchester, London, Glasgow, Belfast. Specialities: Dyeing Turkey Red and Calico Printing. Telephones: Nos. 66, 173, and 130, Accrington. Telegraphic Address: " Steiner, Church." Bankers: Manchester and Liverpool District Banking Co., Ltd.; Lloyds Bank Limited.

STEINHART & CO., Export Merchants, 32, Charlotte Street, Birmingham, and Leipsic Fairs, 26, Peter Strasse, Leipsic (Germany). Hours of Business: 9 a.m. to 7 p.m. Established in 1875 by S. E. Steinhart, the present principal. Staff: About thirty. Business: Export of Birmingham-made Goods. Connection: Foreign (chiefly European). Telephone: No. 2113 Central, Birmingham. Telegraphic Address: " Steinhart, Birmingham." Bankers: London City and Midland Bank, Ltd. (New Street).

STEINTHAL & CO., General Shipping Merchants, 53, Whitworth Street, Manchester. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1824 by L. Steinthal. Present Principals: E. F. Steinthal, F. Zimmern, W. H. Zimmern. One of the oldest firms in the trade. Premises t Largo and well equipped. Staff Sixty-five. Business General Shipping Merchants. Telephones: Nos. 5606 and 5607 (City), Manchester. Telegraphic Address: " Stenico, Manchester." Bankers: Branch Bank of England; Manchester and Liverpool District Bank, Ltd.; Deutsche Bank (Berlin), London.

STEINWAY & SONS, Pianoforte Manufacturers, Steinway Hall, 15 and 17, Lower Seymour Street, Portman Square, London, W. Hours of Business: 9 a.m. to 6 p.m. Established in 1853 by Henry Englehardt Steinway and four sons at New York, where the firm's headquarters and factories have since been situated. London branch established in 1877. Henry E. Steinway (senior), the first President of the Company, was succeeded in 1871 by William Steinway, who died in 1896. His nephew and successor, Charles H. Steinway (grandson of the founder), is the present head of the New York firm. The London Branch is under the management of G W. Eshelby. Premises: Showrooms at above address in London, where the premises include the wellknown Steinway Hall, one of the favourite West End Halls for High-class Concerts and Pianoforte Recitals. The firm's factories at New York cover a great area of ground, and maintain an output the value of which is claimed to be the largest, attained by any piano-manufacturing house in the world. Staff: In London, about seventy persons (salesmen, tuners, regulators, porters, &c.); in New York, upwards of 1,500 hands. Specialities: Highest Class of Pianos, over half the output consisting of " Grands." The Steinway Pianofortes enjoy a universal reputation, and have received the unqualified commendation of the most distinguished virtuosi, including Liszt, Rubinstein, Paderewski, D'Albert, and many others. The firm has lately introduced the Steinway Welte Reproduction Instrument, which reproduces the playing of famous artists. Awards: Numerous Medals at the great international exhibitions of the last half-century; also the Grand Gold Medal of the Society of Arts. Connection: World-wide. The firm have agencies in most large cities throughout the world. Royal Warrants: Special Appointments to H.M. the King, H.M. the Queen, H.M. Queen Alexandra, and the principal Courts of Europe, including those of Russia, Austria, Germany, Italy, Spain, Norway, Turkey; also to H.I.M. the Shah of Persia. Telephones: Nos. 382 and 535 Mayfair. Telegraphic and Cable Address: " Steinways, London." Bankers: London City and Midland Bank, Ltd. (Edgware Road, W.).

STENNING (JOHN) & SON, Ltd., British Timber Merchants, 11, Clement's Lane, Lombard Street, London, E.C. Hours of Business: Usual. Established in 1792 by John Stenning, of East Grinstead. Incorporated as a Limited Company in 1900. Directors: W. J. Stenning, H. B. Harwood, H. E. Stenning. Branches: East Grinstead; Robertsbridge, Sussex. Specialities: English Oak, Ash, Elm, Bentwood, &c. Are alto Fencing Contractors. Connection: United Kingdom. Telephone: No. 776 Avenue. Telegraphic Address: " Timbrage, London." Bankers: London County and Westminster Bank, Ltd.

STENOTELEGRAPHY COMPANY (THE) (with which is incorporated the business of the Pantelegraphy Publishing Company), 20, Copthall Avenue, London, E.C. Hours of Business: 10 a.m. to 5 p.m. The Company is an amalgamation of the Stenotelegraphy Co. with the Pantolography Publishing Co., both of which Companies were established in 1902 by the Inventor and Proprietor, A. • C. Baronio—the first for the purpose of inaugurating a new mode of transmission over the lines, and the second to introduce an entirely new system of Codecompiling. Claim that the system has effected a revolution in Cable Codes. Pantelegraphy is protected by copyrights and Stenotelegraphy by copyrights and patents over the world. Business: Compilers and Publishers of Cable Codes. Connection: World-wide. Telephone: No. 10924 Central. Telegraphic Address: " Pantelez, London." Codes used: Tybo and Papa, which are their copyrights. Bankers: London County and Westminster Bank, Ltd. (Lothbury, E.C.).

STEPHENS, HENRY C., Manufacturer of Stephens' Inks. Offices and Warehouse: 57-59, Aldersgate Street, London, E.C. Works: Finsbury Park, N. Established in 1832. Specialities: Blue-Black Writing Fluid; also Copying Fluid, Scarlet Ink for Steel Pens, Typewriter Ribbons and Carbons, • Gum Mucilage, Stains for Wood, &c. At the present time over fifty different kinds of Inks are manufactured by the firm. Connection: Worldwide. Awards: Many Gold and Silver Medals at principal exhibitions. Telephone: No. 7887 London Wall. Telegraphic and Cable Address: " Ink, London."

STEPHENS, THOS., & SONS, Ltd., Insurance Brokers and Ship Owners, 20, Bishopsgate, E.C., and at Lloyds. Hours of Business: Usual. Established in 1824 by Thomas Stephens as Thos. Stephens & Co. Incorporated as a Limited Company in 1903. Directors T. W. Stephens, W. A. Stephens, S. W. Stephens, P. S. Stephens, E. R. Turner. Business: Insurance Brokers and Shipowners. Telephone: No. 6236 Avenue. Telegraphic Address: " Stephens, London." Bankers: Glyn, Mills, Currie & Co., and Bank of England.

STEPHENSON, BLAKE & CO., Letter Founders, Wood Letter Cutters, and Manufacturers of Brass Rule and Printing Material, Upper Allen Street, Sheffield; London Office, 33, Aldersgate Street, E.C. Hours of Business: Usual. Established in 1819 in Sheffield, previously under different styles in London. Present Principals: Henry Kenyon Stephenson, Robert Greaves Blake. Specialities: Metal Type, Printers' Joinery, Wood Type, Brass Rule, and everything required for Letterpress Printing. Connection: United Kingdom, Foreign Colonial. Telephones: No. 42 Sheffield; No. 6800 London Wall; N'O. 12393 Central. Telegraphic and Cable Address: " Stephenson," Sheffield and London. Codes:Al; ABC (5th Edition). Bankers: Williams Deacon's Bank, Ltd. (Sheffield). Mr. H. K. Stephenson has twice been Lord Mayor of Sheffield.

STEPHENSON BROTHERS, Ltd.; Oil Importers, Soft Soap Makers, and General Drysalters, Listerhills Road, Godwin Street, and Chesham Street, Bradford. Hours of Business: 7.30 a.m. to 6.30 p.m. Established in 1844 by Thomas Stephenson. Later joined in partnership by his three brothers, trading as Stephenson Brothers. In 1874 George Speight (nephew) was admitted as partner. Thomas Stephenson retired in 1879, when the business was continued by George Balme Stephenson and George Speight. Incorporated as a Limited Company in 1900. Directors: George Balme Stephenson (Chairman), George Speight. Premises: Consist of three separate Warehouses, with a floor space of 11,000 sq. yds. Staff: About. 150. Specialities: Olive Oil and Lubricating Oils, Chemicals; Manufacturers of Furniture Cream, Floor Polish, Soft Soap, and other Household Commodities. Patentees of Wax Rods for Weaving Tender Warps, &c. Connection: United Kingdom (chiefly), Foreign, Colonial. Telephone: (Private Branch Exchange) No. 3760 Bradford (fiva lines). Telegraphic Address: " Falcon, Bradford." Bankers: London City and Midland Bank, Ltd. (Kirkgate, Bradford).

STEPHENSON (ROBERT) & CO., Ltd., Engineers and Shipbuilders, Locomotive Works, Darlington; Shipyard, Foundry and Dock, Hebburn-on-Tyne. London Office: Sanctuary House, Tothill Street, S.W. Established in 1821 by George Stephenson, the great Railway pioneer, and the design©r of the famous " Rocket." Incorporated as a Limited Company. George Stephenson started work in Newcastle in 1821 to build locomotives; and later, with his son Robert, built the first locomotive for the Stockton and Darlington Railway. Premises: Locomotive Works at Darlington; Shipyard, Foundry and Dock at Hebburn-on-Tyne; both fully equipped, and emrloying a very large number of hands. Business: Engineers and Shipbuilders. Connection: World--wido. Telephones: No. 229 (P.O.), Nos. 605 and 606 (National), No. 505 (National) Trunk, Hebburn-on-Tyne; Nos. 200 and 300 (National) Darlington. Telegraphic Addresses: " Rocket, Darlington "; " Stephenson, Hebburn-on-Tyne." Codes: A B C and Engineering Standard. Bankers: North-Eastern Banking Co., Ltd.; National Provincial Bank of England, Ltd.

STEPHENSON, W. H., Union and Worsted Coating Manufacturers, Airedale Mills, Shipley. Hours of Business: Usual. Established in 1889 by W. H. Stephenson. Present Principal: C. W. Stephenson. Specialities: Corkscrews, Serges and Shoe Cloths. Telephone: No. 52 Shipley. Bankers: London City and Midland Bank, Ltd.

STEVEN, A. & P., Engineers, 181, St. James Road, Glasgow. Hours of Business: 6 a.m. to 5.30 p.m. Established over sixty years ago by Alexander and Peter Steven. Partnership Successions: (1) J. Alexander Steven and John M. Steven, (2) John Klinkenberg, the present principals. Premises: Pattern, Turning, and Fitting Shops, Stores, Offices, &c., at 181, St. James Road, Glasgow, coverinc about 4,000 square yards. Branches: (Offices), Thanet House, 231-2, Strand, London, W.C.; 12, Charles Street, Manchester. Specialities: Electric, Hydraulic, Steam, and Belt-driven Lifts for all purposes Hydraulic Installations, High - speed Pumps, &e. Patents: Seven relating to Electric and Hydraulic Lifts. Connection United Kingdom, Foreign, Colonial. Telephones: (Glasgow), Nos. 2171, 2 and 3 Bell, Manchester; No. 6737 (Nat.), London. Telegraphic Addresses: " Provanside, Glasgow "; " Provanside, London "; " Lifts, Manchester." Codes: A B C (5th Edition); Lieber's; Western Union. Bankers: Clydesdale Bank, Ltd.

STEVENS & HAYNES, Law Publishers, 13, Bell Yard, Temple Bar, London, W.C. Hours of Business: 9.30 a.m. to 6 p.m. 3 M Established in 1865 by Henry George Stevens and Robert William Haynes; succeeded by Henry Valentine Stevens and William Robert Stevens. Present Principal: William Robert Stevens. One of the best-known firms of Law Publishers. Issue Standard Works on the Law. Connection: United Kingdom, Foreign, Colonies generally, and the United States of America. Telephone: No. 221 (P.O.) Central. Telegraphic Address: " Polography, London." Bankers: London County and Westminster Bank, Ltd. (Temple Bar Branch).

STEVENS & SONS, Ltd., Law Publishers, 119 and 120, Chancery Lane, London, W.C. Established in 1810 by the late Richard Stevens and Valentine Stevens. Incorporated as a Limited Company in 1888. Directors: R. N. Stevens, J. A. Warwick, E. T. Purser, W. B. Stevens. Business: Publishers of wellknown Legal Publications. Connection: United Kingdom, Europe, the Colonies, Africa, and America. Telephone: No. 1386 Holborn. Telegraphic Address . " Rhodrons, Fleet, London."

STEVENS, THOMAS (COVENTRY), LIMITED, Stevengraph Works, Cox Street, Coventry. Hours of Business: Usual. Established in 1859 by Thomas Stevens. Succeeded in 1888 by T. I. Stevens and H. Stevens. Incorporated as a Limited Company in 1906. Governing Director: George Hill. Specialities: Hat Ribbons, Book Markers, Silk Pictures, Woven Figured Goods. Connection: World-wide. Contractors to H.M. Government (Admiralty) for the Supply of Naval Cap Ribbons. Telephone: No. 488 Coventry. Telegraphic Address: " Graphic, Coventry." Bankers: London City and Midland Bank, Ltd.

STEVENS & WILLIAMS, Ltd., Table and Decorative Art Glass Manufacturers, Brierley Hill Glass Works, Staffordshire. London Offices: 59, Holborn Viaduct, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1776 by Richard Honeybourne. Directors: J. Silvers Williams-Thomas, J.P., and H. S. Williams-Thomas. Stag: 350. Agents: (Tn America), John Davison, 12, Barclay Street, New York; (Continental), Babst & Martens, Adrniralitat-strasse 84, Hambiarg. Specialities: Cut and Decorated Table Glass of all descriptions; Plain and Badged. Glass for Hotels, Clubs, Steamships, &c.; also Electric and Incandescent Glass Shades. Inventors of Intaglio Decoration, and introduced a new process of manufacture into Eng land. Connection: World-wide. Telephones: No. 2 Brierley Hill; No. 1081 (P.O.) Central, London. Telegraphic and Cable Address: " Crystal, Brierley Hill." Code: A B C. Bankers: Metropolitan Bank (of England and Wales), Ltd.

STEVENSON & CO., Paper Merchants, 74, Church Street, Birmingham. Hours of Business: 8.30 a.m. to 6.30 p.m. Established in 1874. Principal: H. M. Stevenson. Premises: With H. M. Stevenson's business, covers 18,000 square feet. Staff: Total, fifty. Speciality: Papers for Printers a speciality, and for every other purpose. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 427 Central, Birmingham. Telegraphic Address: " Stevenson, Birmingham." Bankers: National Provincial Bank of England, Ltd. Mr. H. M. Stevenson was Founder -and Hon. Conductor of the Midland Musical Society of Birmingham from 1880 to 1902; member of the Board of Guardians from 1890 to 1894. He was President of St. Paul's Club in 1903.

STEVENSON, H. M., Transfer Printer, 51, Great Charles Street, Birmingham. Hours of Business: 8 a.m. to 6 p.m. Established in 1866 by H. M. Stevenson, the present principal. Premises: With H. M. Stevenson & Co., cover 18,000 square feet. Staff: Fifty, total. Speciality: Transfers of all descriptions. Patent: Self-adhesive Transfer. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 5444 Central. Telegraphic Address: " Stevenson, Birmingham." Bankers: National Provincial Bank of England, Ltd. Mr. H. M. Stevenson was Founder and Hon. Conductor of the Midland Musical Society of Birmingham from 1880 to 1902, and a member of the Board of Guardians from 1900 to 1904. He was President of St. Paul's Club, Birmingham, in 1903.

STEVENSON & HOWELL, Ltd., Manufacturing Chemists, 95, Southwark Street, London, S.E. Hours of Business: 8 a.m. to 6 p.m.; Office, 9 a.m. to 6 p.m. Established in 1882 by William Stevenson, F.C.S., and Reginald Howell, F.C.-S. Incorporated as a Limited Company in 1898. Directors: W. Stevenson, J. W. Tilley (Managing Directors), H. C. Clements, A. J. Croxford. Are Manufacturers of Chemicals, Acids, &c., Distillers of Essential Oils. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3870 Hop (two lines). Telegraphic and Cable Address: " Distiller, Boroh, London." Codes: A B C (5th Edition) and Private.

STEVENSON (HUGH) & SONS, Ltd., Box Manufacturers and Machinists. Registered Office: Victoria Mills, Pollard Street, Manchester; Garratt Works, Summerstown, London, S.W.; 92, Milton Street, Glasgow; 14, 17, Summerhill Street, Birmingham; and Feus Road, Perth. Hours of Business: Various. Established in 1849 by Hugh Stevenson. Continued as Hugh Stevenson & Sons. Incorporated as a Private Limited Company in 1898. Directors: Hugh Stevenson (Chairman), Arthur Stevenson and W. R. Comings (Managing Directors), T. H. D. Berridge, A. H. Stevenson, E. J. B. Stander wick, and H. E. Comings. Claim to own the largest business of its kind in the world. In 1900 became the proprietors of the Corruganza Manufacturing Company. Premises: Extensive. Victoria Mills extend over 180,000 sq. ft.; Garratt Works, London, sixteen and a half acres; Feus Road, Perth, one and three-quarters, acres; also Birmingham, Leith, and Glasgow. Stag: Eighty; 2,500 (Works); thirty (Travellers). Specialities: Every kind of Cardboard Box, Metal-edge Boxes, Cylindrical Boxes, &c.; Celluloid Boxes, Plain and Decorated Tin Boxes; Showcards of Tin and Cardboard; Corrugated Paper and Boxes made of Tin and Cardboard; Embossing and Gold Blocking; Box-making Machinery of every description; Printing and Lithographing; Mounts and Frames for Photographs; Leatherboards, Strawboards, and General Box-making Supplies. Patents:Numerous. Connection: United Kingdom, Colonial (for Boxes); United Kingdom, Foreign, Colonial (for Machinery). Telephones: No. 6967 Central (three lines), Manchester; Nos. 1373 and 1374 (National), Wimbledon, London; No. 157 Battersea, London; No. 198 Perth; No. 6604 (Central), Birmingham; No. 6380 (Royal), Glasgow; No. 802 Leith. Telegraphic Addresses: " Clamps, Manchester "; " Corruganza, El field, London "; "Stevenson, Boxmaker, Perth." Bankers: London City and Midland Bank, Ltd.

STEVENSON (LONDON) Ltd., J. & B., Machine-made Bread Bakers, Battersea Bakeries, S.W. Established in 1864 by Boyd Miller Stevenson and his father, John Stevenson. Incorporated as a Limited Company. Directors: John Stevenson, James Wilson, Donald McDonald. Banks amongst the first firms of London Bakers, and was one of the first to use machinery in the manufacture of bread. Premises: Large Bakeries at Battersea. Staff: 220. Speciality: Machine-made Bread. Plain and Fancy Bread and Cakes. Telephone: No. 17 Battersea. Telegraphic Address: " Sweetbread, Battsquare, London."

STEWART (GEORGE) & CO., Manufacturing Stationers, 92, George Street, Edinburgh. Hours of Business: 9 a.m. to 6.30 p.m.; Summer, 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1879 by George Stewart (d. 1901). Present Principals: George D. Stewart and John Muir. Claim to be the first firm to introduce Picture Post Cards into Great Britain. Premises: On the site of Lord Jeffrey's Town House, comprising complete Workshops and Stores, extending back to Rose Street, equipped with modern appliances. Staff Clubs: Bowling and Golf. Business: Printers, Lithographers, Rulers, Binders and Manufacturers of all classes of Stationery. Makers of the " Royal George " and other wellknown series of note papers, &c. Sole district agents for Chubb's Safes, Locks and Strong Rooms and The Royal Typewriter. Trade Mark: " Castle Series." Patents: Printing Machine Guards and Show Card Stands. Awards: Five Medals for Stationery Manufacture at the first Edinburgh International Exhibition, and various awards at subsequent exhibitions. Connection: United Kingdom, Foreign and Colonial. Wholesale Stationers in this country and abroad. Contractors to His Majesty's Government, . the Edinburgh Municipality and School Board; also to other public bodies, and the principal Banks and Insurance Companies. Telephones: No. 4015 Central, Edinburgh. Telegraphic and Cable Address: " Stationery, Edinburgh." Code: A B C. Bankers: Bank of Scotland and The National Bank of Scotland, Ltd.

STEWART, J., & SON, Tailors and Clothiers, 88, George Street, Edinburgh. Hours of Business: 9 a.m. to 6 p.m. Established in the beginning of the last century by William Fraser, Tailor to the King. The business afterwards became Fraser & Anderson, and was acquired in 1864 by William Purves & Son. In 1875 the business was made over to John Stewart, the present senior partner. Present Principals: John Stewart, J.P., Rollo D. Stewart (the latter since 1896). Since foundation the firm has held the appointment uninterruptedly of Clothiers to the King's Body. Guard for 3 Di 2 Scotland (Royal Company of Archers). Premises: The site of building covers 120 ft. deep by 24 ft. at above address. Business: Tailors and Clothiers. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: Tailors to the late Duke of Edinburgh. Telephone: No. 2163 Central, Edinburgh. Telegraphic and Cable Address: " Purves, Edinburgh." Bankers: National Bank of Scotland, Ltd.

STEWART & McDONALD, Ltd., Wholesale Warehousemen, Argyle Street and Buchanan Street, Glasgow. Hours of Business: 8.30 a.m. to 5 p.m. Established in 1826 by Robertson Buchanan Stewart and John McDonald. Partnership Successions: (1) Alexander McDonald, son of John McDonald (d. 1871), N. B. Stewart (retired 1878), A. B. Stewart (d. 1880), the two latter being sons of Robertson B. Stewart, and joined later by Mr Crombie (d. 1882); (2) John R. Stewart joined the firm in 1880, and John S. Stewart, grandson of the founder of the business, in 1883 (d. 1898); (3) Robert Kedie joined the firm in 1882, N. B. Stewart (jun.) in 1886, and R. B. Stewart (jun.) in 1894, both grandsons of Robertson Buchanan Stewart. Incorporated: August, 1906; Robert Kedie, Chairman; Ninian B. Stewart, Robertson B. Stewart, Archibald Ferrie, Directors; Archibald Ferrie, Secretary. Mr. Robert Kedie has since retired, and Sir A. H. Pettigrew has been assumed as Managing Director, Mr. N. B. Stewart becoming Chairman. During 1910, Mr. T. Wilson wa3 appointed Secretary. Premises: Extensive Warehouses in Argyle Street and Buchanan Street; a large Factory in -Rutherglen Road, Glasgow, for Ready-made Clothing, Woollen Shirts, Children's Costumes, &c.; and a Factory at Leeds, for Men's and Boys' Clothing. Branches: London, Edinburgh, Liverpool, Manchester, Birmingham, Belfast, Dublin, Newcastle, Leeds, Hull; and Agencies at Montreal, Toronto, Vancouver, Melbourne, Sydney, Dunedin (N.Z.), Port Elizabeth (South Africa). Stall: Over 2,000. Business: Wholesale Textile Warehousemen. Leading Features: Silks, Dress Materials, Cottons, and Manchester Goods, Flannels, Linens, Laces, Ribbons, Haberdashery, Shawls, Straws, Millinery, Flowers, Furs, Ready-made Clothing, Shirts, Handkerchiefs, Carpets. The business is one of the most important and extensive of its kind in the United Kingdom, and very large stocks are held in all the above departments. Connection: World-wide; chiefly Home and Colonial, but also to a considerable extent in the Continental and other Foreign markets. Telephone: No. 9201 City. Telegraphic Addresses: " Buto, Glasgow "; " Bute, London "; " Bute, Leeds "; " Bute, Newcastle-on-Tyne "; "Buyers, Manchester "; " Bemutterst, Port Elizabeth "; " Rianimolla, Sydney "; " Essem, Montreal "; " Kumtux, Vancouver." Codes: A B C (5th Edition), Lieber's, and Western. Mr. N. B. Stewart, Mr. R. B. Stewart, and Mr. Archibald Ferrie are Justices of the Peace. Sir A. H. Pettigrew, Managing Director, is also Chairman of Pettigrew & Stephens, Ltd., Chairman of Thos. Hinshelwood & Co., Ltd., and an ex-Councillor and J.P. of the City of Glasgow.

STEWARTS and LLOYDS, LIMITED, Iron and Steel Tube Manufacturers, and Steel Manufacturers, 41, Oswald Street, Glasgow, and Nile Street, Birmingham. Hours of Business: 9 a.m. to 5.30 p.m. Established: The business of Andrew Stewart (d.) in 1861 as a Tube Maker; joined in 1867 by James Stewart (brother) as Andrew and James Stewart. Incorporated as a Private Limited Company in 1882. The business of Lloyd & Lloyd, Limited, was founded in 1859. In 1890 the Tube Manufacturing business of Andrew and James Stewart, Ltd., and Stewart Brothers, and the Iron and Steel Manufacturing Business of the Clydesdale Iron and Steel Co. were amalgamated as A. and J. Stewart and Clydesdale, Ltd. Altered to A. & J. Stewart & Menzies, Ltd., in 1898, on the amalgamation of the business with that of James Menzies & Co., Tube Makers, Glasgow. In 1903 the business of Lloyd & Lloyd, Tubo Makers, Birmingham, was amalgamated with the Company, and the name changed to Stewarts and Lloyds, Ltd. Incorporated as a Limited Company. Directors: John Graham Stewart (Chairman), Henry Howard (Deputy-Chairman). Thomas Cuthbert Stewart, James Menzies, John Henry Lloyd, Albert William Lloyd, Joseph Howard (jun.), Robert Millar Wilson, Robert Ballantyne, George Arthur Mitchell, Harry D. D. Barman. Premises: Very extensive Works, comprising Clyde Tube Works, British Tube Works, Sun Foundry, Calder Tube Works, Victoria Tube Works, Coatbridge, Imperial Tube Works, Climax Works, Airdrie, Clyde Pipe Foundry, Glasgow, Phcenix Tube Works, Rutherglen, Coombs Wood Tube Works, Halesowen, near Birmingham, Albion Tube . Works, Birmingham, Lion Tuba Work,,, Old Hill, Clydesdale Iron and Steel Works, Mossend. Equipped throughout with up-to-date appliances. Staff: Office; about 600; Works, about 10,000. Branches: Offices, London, Winchester House, Old Broad Street, E.C.; Cardiff, 132, Bute Street; Leeds, 22, Neville Street; Liverpool, 63, Paradise Street; Manchester, 84, Deansgate; Sydney, Wattle Street; Melbourne, Grant Street; Brisbane, Ann Street; Perth, W.A., 886, Hay Street; Kalgoorlie, Mine Chambers; Wellington, N.Z., Ballance Street; Calcutta, 99, Clive Street; Bombay, 5, Hornby Road. Specialities Iron and . Steel Tubes and Steel Plates, Tubular Construction Steel Castings. Connection,: United Kingdom, Foreign, Colonial. Telegraphic Addresses: " Lapweld," Glasgow, London, and Sydney; " Lloyds," Birmingham and Leeds; " Tubes," Cardiff, Liverpool, Manchester, Melbourne, Perth, W.A., Kalgoorlie, and Brisbane; " Corrugated, Wellington "; " Tubemakers, Calcutta "; " Tubular, Bombay."

STIBBE, G., & CO., Hosiery Machinery Builders and Merchants, Yarn Merchants and Exporters, Stockinette Manufacturers, 11, 13, and 15, Newarke Street, and Fairfax Works, Mill Lane, Leicester, with branches in Chemnitz and New York. Hours of Business: Offices, 8.30 a.m. to 6 p.m.; Saturdays, 8.30 a.m. to 12.45 p.m.; works, 6.45 a.m. to 6 p.m.; Saturdays, 6.45 a.m. to 2 p.m. Established in 1886 by G. Stibbe in Glasgow. Joined by C. Stibbe in 1907, and by A. S. Whitehead in 1914. Present Principals: G. Stibbe, C. Stibbe, and A. S. Whitehead. Premises: Removed to Leicester in 1898. Two large three-storied buildings, offices, showrooms, warehouse, workshops. Staff: 102. Agents in all European countries. Specialities: All upto-date machinery in connection with Hosiery and Allied Trades. Patents: Numerous improvements in knitting and hosiery machinery. Connection: United Kingdom, Foreign, Colonial, and U.S.A. Telephone: No. 4410 (two lines) Leicester. Telegraphic Address: "Stibbe, Leicester." Codes: A B C (5th Edition), Lieber's. Bankers: London City and Midland Bank, Ltd.

STIFF (JAMES) & SONS, Stoneware and Terra Cotta Manufacturers, London Pottery, Lambeth, S.E. Established: Pottery in 1751; present firm in 1843. Specialities: Sanitary Stoneware and Drain Pipes, Architectural Terra Cotta, Chimney Pots, Garden Vases, Glazed Stoneware, Bottles, Jars, Filters and Jugs, Electrical Stoneware, Insulators, Porous Cells, Battery Jars, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 627 Hop. Telegraphic Address: " Stiff, London." Code: A B C (5th Edition).

STILLWELL (EDWARD) & SON, Ltd., Gold Lacemen, Embroiderers and General Military Warehouse, 25, 26 and 27 Barbican, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1809 by Edward Stillwell (grandfather of present generation). Incorporated as a Limited Company in 1907. Directors: G. Digby Stillwell (Managing Director), C. D. Stillwell, L. W. Johnson, Thomas Simpson, and A. E. Culver. One of the oldest firms in the trade. Branches: 6, Little Britain, E.C.; 29, Savile Row, London, W. Specialities: Gold Lace, Embroidery, Masonic Clothing and Jewellery. Royal Warrant: By special appointment to H.M. King George, and previously to their late Majesties King Edward VII. and Queen Victoria. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 11045 and 8955 Central; No. 2314 Mayfair, London. Telegraphic Address: " Stillwell, London." Code: A B C. Bankers: Barclay & Co., Ltd, Wood Street, London.

STILWELL & SONS, Bankers and Navy Agents, 42, Pall Mall, London, S.W . Hours of Business: 10 a.m. to 4 p.m..; Saturdays, 10 a.m. to 1 p.m. The history of this well-known firm dates from about the middle of the eighteenth century, when John Gathorne (born at Kirkby Lonsdale, 1726) carried on the business of a Navy Agent and Merchant at 37, Crutched Friars, in the City of London, trading with Madeira, the Azores, and South American ports. He died 1774, having previously taken into partnership his friend and fellow-countryman, James Sykes, of Wyresdale, who continued the business, and admitted as partners his son, James Sykes, junior, and his wife's nephew, Thomas Stilwell (style of firm; Sykes, Son & Stilwell). James Sykes, senior, died August, 1816; his son predeceased him, May, 1816; the surviving partner, Thomas Stilwell, admitted his sons, John Gilliam Stilwell and Thomas Stilwell. They carried on the business after his death in 1846 (style of firm: Thomas Stilwell & Sons, 1816; J. G. & T. Stilwell, 1846). The two sons of John Gilliam Stilwell, viz., John Pakenham Stilwell and Henry Stilwell, were admitted to the firm in 1859 (style of firm: Stilwell & Sons). Thomas Stilwell died, a bachelor, 1876; John Gilliam Stilwell, who was a magistrate for Middlesex and Westminster, died 1886; Henry Stilwell retired, 1887; John Pakenham Stilwell retired, 1909. Present Principals: Geoffrey Holt Stilwell (admitted 1887), John Bernard Lethbridge Stilwell (1893), and William Byron Stilwell (1903), the three sons of John Pakenham Stilwell. Premises: When the Navy Office was transferred from Tower Hill to Somerset House, Sykes, Son & Stilwell moved from Crutched Friars to 22, Arundel Street (1792), where the business was carried on for ninety years. Occupied for a short time No. 21, Great George Street, Westminster, a house pulled down to make way for the building of the Education Department. On March 13th, 1899, removed to present address, No. 42, Pall Mall, the firm's freehold property. Conduct one of the oldest private banking businesses in the West End, and maintain a prominent position as Navy Agents, acting for an extensive Service clientele. Telegraphic Address: " Byzantine, London."

STOCKALL, MARPLES & CO. (1912), Ltd., Clock Manufacturers, 6, 8 and 10, Clerkenwell Road, London, E. C. Hours of Business: 9 a.m. to 6.30 p.m. Established in 1858 by J. J. Stockall. Joined by R. M. Marples in 1908. Incorporated as a Limited Company in 1912. Directors: J. J. Stockall, junr., Edgar Smart, and H. Lacy Taverner. i5itaff: Seventy. Specialities: Time Re- corders, Turret and other English Clocks. Patents f Several for Improvements in Time Recorders. Connection: United Kingdom Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office), London County Council, Home and Colonial and South American Railways. Telephone: No. 1659 Central, London. Telegraphic and Cable Addresses: " Stockalls, London "; " Signet, London." Bankers: Union of London and Smiths Bank, Ltd.

STOCKBREEDERS' SUPPLY CO., 122, Newgate Street, London, E.C. Hours of Business 9 a.m. to 6 p.m. Established in 1908 by A. Favre, the present principal. Staff: Clerical. Specialities: Tattooing Forceps and Devices of all kinds for marking animals. Connection: United Kingdom and Colonial. Telephone: No. 2283 Holborn, London. Telegraphic Address: " Analyseur, London." Bankers: National Provincial Bank of England, Ltd.

STOCKWELL & CO., Ltd., Colonial Shipping, Continental Forwarding and Insurance Agents; Passage Brokers, licensed by H.M. Board of Trade. Chief Offices and Warehomes: 16 and 18, Finsbury Street near Moorgate Stre©t Station); Central Enquiry Office 27, King Street., Cheapside, London, E. C.; West End Offices (for Tickets, and Receiving and Collecting Goods): 8 and 10, Beak Street, Regent Street, London, W. Hours of Business: 9 a.m. to 7 p.m. Established in 1878 by Henry Stockwell (deceased). Incorporated as a Limited Company, for family reasons, in 1900; G. Stockwell, Managing Director. Premises: Whole of building (six floors) at 18, Finsbury Street, and ground floor and basement of. 16, Finsbury Street, added at Christmas, 1906, owing to great increase of Import work, and occupied solely as Import Department. London branch offices as above; 272, Corporation Street, Birmingham; Continental branch offices at 17, Rue d'Antin, Avenue de l'Opera, Paris; 37, Rue Victor Hugo, Boulogne s/M.; 7, Place des Torraux, Lyons. Business: Very extensive in all departments of Colonial and Continental Shipping and Forwarding, and in Cargo Insurance and Passage Brokerage. Are Agents for the Messageries Nationales, the well-known Continental carrying company. Stockwell & Co., Ltd., are Sole Agents for the United Kingdom under convention with the Swiss Federal Post. Have agents in the principal centres throughout the world. Telephones: (City), Nos. 6134, 6135, 6136 Wall; (West End), No. 1721 Gerrard, and 5838 Paddington. Telegraphic Addresses: (City), " Messageries, London "; (West End), " Accessible, London." Codes: A B C (5th Edition) and Western Union. Bankers: London County and Westminster Bank, Ltd. (Lothbury, E.C.).

STOCKWOOD, REES & CO., Steamship Brokers and Coal Exporters, Atlantic Buildings, Swansea. Hours of Business: Usual. Established in 1908 by Thomas W. Stockwood and Frederick A. Rees, the present principals. Premises: Two rooms. Staff: Four. Specialities: Steamship Brokerage, Coal Shipping, Time Chartering, Inland Coal Trade, Bunkering of Steamers. Connection: United King. dom, Foreign, Colonial. Telephone: No. 543 Docks, Swansea. Telegraphic Address: " Cosmos, Swansea." Codes: S.cotts 1906, Watkins and Appendix, A B C. Bankers: Metropolitan Bank (of England and Wales), Ltd.

STODART, H., & CO., Scotch Whisky Merchants and Blenders, Wine Merchants and Shippers, 15, Walbrook, E.C.; 20, Suffolk Street, Pall Mall, London, S.W. Bonded Stores: London, Leith, and Glasgow. Flours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1810. Present Principals: George H. Heilbuth and Walter J. H. Heilbuth. Agencies in all the principal towns of the kingdom. Since 1899 the following businesses have been incorporated with H. Stodart & Co.: B. M. Tabutea u & Sons, G ayford & Co., W. H. Lunau (successors to G. Roussillon Fils), P. Lloyd & Co. (successors to Lloyd, Fangier et Cie.), G. E. Hudson & Son (Wines and Spirits), J. A. Poirez & Croft, John Dawson Kiddell & Co., Ltd., Alex Leleux & Co. Specialities: " Stodart" Blends of Scotch Whiskies, Cherry Whisky, Old Brandies, Ports, Clarets, Champagnes, and other Wines and Liqueurs. Are actual Importers, Bottlers, and Blenders, and well known for high-class quality of wines and spirits. Sole proprietors of " Sacratinta," the perfect Sacra-mental Wino, and of " Zingit," the Imperial Persian Pick-me-up and Tonic. Connection: United Kingdom, Foreign, Colonial; chiefly I ndia, Ceylon, South and West Australia, Germany, France, Norway, Denmark, Queensland, China, Japan, Tasmania, Mauritius, Antigua, New Zealand, South Africa, British East Africa, West Coast of Africa, and Gibraltar. Telephones: Gerrard 5257 and 3218; City 1145. Telegraphic Addresses: Liveryman, Cannon, London "; " Reference, Charles, London "; " Vineries, London." Code: A B C (4th Edition). Bankers: National Provin-cial Bank of England, Ltd. (Head Office). Mr. George H. Heilbuth is a member of the Corporation of the City of London, a Deputy Alderman, and one of His Majesty's Lieutenants of the City; Chairman of the Guildhall School of Music Committee, 1904 and 1909; Chairman A ccounts Committee of the City Corporation. 1906; Chairman Streets Committee, 1904; Chairman City of London Schools Committee, 1912. He is a Guardian of the City of London, and of St. George's (Hanover Square) Union in the County of London (Grosvenor Ward), a member of the Westminster City Council, Metropolitan Asylums Board, a Governor of Bridewell and Bethlem Royal Hospitals, a Liveryman of the Spectacle Makers Company, one of the founders of the United Wards Lodge and Guildhall Lodge (of which he is Hon. Secretary), a member of the Committee of the City Dispensary, and President of the United Wards Club, 1913, Hon. Sec. the Walbrook Ward Club; Overseer of St. John the Baptist-uponWalbrook, 1892-6; Churchwarden of St. John the Baptist-upon-Walbrook, 1896-8; Overseer of St. Stephen's, Walbrook, 1905-6-7-8.

STOKES & HUDSON, Ltd., Elastic Webs, Smallwares, Dress and Upholstery Trimming Makers, Stockbrook Mills, Monk Street, Derby. Hours of Business: 8 a.m. to .7 p.m. Established in 1860 by L. Stokes and W. Stokes. The latter afterwards joined by R. Hudson. Present Principal: Robert Hudson, J.P. Claim to be pioneers of the Elastic Gusset Webs.. Premises: Factory, Warehouses, and Offices, Monk Street; Factory, Brookside Mills, Boyer Street, Derby; Warehouses, 108, Fore Street, London, E.C., 17A, Levor Street, Manchester. Staff Clubs: Sick and Benefit for Men and Women, Recreation Institute for Men. Specialities: " Empress" Patent Elastic Boot Web; all kinds of Glace Skirt Belting and Prussian Bindings. Patents: No._ 877, Satin " Empress " Elastic Boot Web; No. 8598, " Empress " Gathering Tape; No. 22258, " Wedge " Skirt Protector; No. 516554, " Mayfair " Sofa Gimp. Telephone: No. 86 (National), Derby. Telegraphic Address: " Empress, Derby." Bankers: Crompton & Evans Union Bank, Ltd. (Derby).

STOLLERY, R. N., Auctioneer and Valuer, Royal City Repository for Sale of Horses, Vehicles, Harness, &c., Barbican, London, E.C. HMOs of Business: Office, 10 a.m. to 6 p.m. Sales every Tuesday at twelve noon; Friday, 11 a.m. Established many years prior to 1805. The Times of Nov. 7, 1805, contains announcement of sales at the Repository on the same lines as at present date. First known proprietor named Dixon; succeeded by Rymill; succeeded by Gower, who sold it to Herbert Rymill, brother of former proprietor. Present Principal: R. N. Stollery, who, after managing,' the business some years, purchased it from executor of H. Rymill. Business: Sales of Harness Horses, and heavy Draught Horses; also Vehicles of all kinds; especially well known for Sales of Heavy Horses. In busy seasons number of Horses in Auction Sale exceeds 230. Also conducts Sales of Greyhounds on Saturdays during the coursing season. Connection,: United Kingdom, Foreign, Colonial. Telephone: No. 1059 Holborn. Bankers: London County and Westminster Bank, Ltd. (Aldersgate Branch). Mr. R. N. Stollery is a Past Master of the Carmen's Company, and is a member of the Court of Common Council of the City of London.

STONE (HENRY) & SON, Ltd., Cabinet Manufacturers, Colour Printers, Boxmakers, &c., Britannia Road, Gatteridge Street, and Swan Close Works, Banbury, and 44, Newman Street, Oxford Street, London, W. Established in 1870 by Henry Stone; subsequently became Henry Stone & Son. Incorporated as a Limited Company in 1899. Directors: Lewis W. Stone (Chairman), John A. Milne. Business originated in the manufacture of Stone's Patent Boxes for Letters, &c. Stall: Total, 625. Specialities: Many useful Novelties in Furniture; High class Colour Printing; Fancy Box Making. Patents: Many relating to Furniture. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 21 Post Office, Banbury; No. 12696 Central, London. Telegraphic Addresses: " Stone, Banbury "; " Unwonted, London." Bankers: Gillett & Co. (Banbury).

STONEHAM, F. & E., Ltd., Booksellers, 79, Cheapside, London, E.C., and eleven Branches. Hours of Business: Usual. Established 1873. Incorporated as a Limited Company in 1907. Business: The Sale of Books of every description. Connection: World - wide. Telephone No. 12384 Central.

STOREY, EVANS & CO., Ltd., Directors of Advertising, Printers, and Publishers, Larkfield Works, Rawdon, Leeds. London Offices: No. 7, Red Lion Square, High Holborn, W.C. Hours of Business: Usual. Established in 1899. Incorporated as a Limited Company in 1908. Founder and Managing Director: George F. Storey. Business: Directors of Advertising, Publishers and Printers. Connection: United Kingdom, Colonial. Telephones: No. 88 Rawdon; No. 4821 Holborn, London. Telegraphic Addresses: "iIdeas, Rawdon "; " Seadverturn, Westcent, London." Bankers: London Joint Stock Bank, Ltd.

STOREY (JOSEPH) & CO., Ltd., Chemical and Colour Manufacturers. Head Office and Works: Heron Chemical and Colour Works, Moor Lane, Lancaster. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 12 noon. London Office: 4, Ludgate Circus, E.C. Established in .1860 by Joseph Storey (d). Incorporated as a Limited Company in 1908. Secretary and Manager: W. French, M.A. (Cantab.), Specialities: Borate of Manganese, . Borate of Lead, Patent Driers, and all varieties of Lake and Pigment Colours. Connection: United Kingdom. Telephone: No. 17 Lancaster (P.O. Telephones). Telegraphic Addresses: " Heron, Lancaster "; " Colourffic, Fleet, London." Bankers: The Manchester and Liverpool District Banking Co., Ltd.

STOREY, W. M., Sewing Cotton Manufacturer, &c., York Road, Leicester. London Office: 2, Fell Street, Wood Street, E.C. Hours of Business: 8 a.m. to 6.30 p.m. Established over thirty-three years ago by W. M. Storey, the present principal. Premises: Factories, Norton Street, Brown Street, and York Road, Leicester. Specialities: " Ivy " Brand of Reel Sowings, Crochet Cotton, Embroideries, Mending Wools, &c. Connection: United Kingdom, Colonial, Foreign. Telegraphic Address: " Storey, Leicester."

STOTHERT, G. K., & CO., Ltd., Engineers and Shipbuilders, Hotwell Road, Bristol. Hours of Business: Works, 6 a.m. to 5 p.m.; Saturdays, 6 a.m. to 12 noon; Office, 9 a.m. to 5 p.m.; Saturdays, 9 a.m. to 1 p.m. Established about 1854 by the late George Kelson Stothert. Incorporated as a Limited Company in 1909. Directors: E. Hilton Naish (Chairman), W. J. Brooks Coombe (Managing Director), A. Benson Berkley (Works Manager and Director), Captain Alexander Campbell, and A. E. Mills. Secretary: Stephen W. Rogers. Premises: Extensive, covering four acres. Dry Dock Bristol, 315 ft. long and 57 ft. broad. Docks at Avonmouth, 879 ft. long and 100 ft. broad. Branch: Royal Edward Graving Dock, Avonmouth. Staff: Twenty-five. Business: Specialists in Ship Repairing; also Land Engineering. Connection: United Kingdom and Foreign. Contractors to H.M. Government (Admiralty) for Marine Work. Telephones: No. 3006 Bristol; No. 15 Avonmouth. Telegraphic Address: " Stothert, Bristol." Bankers: Union of London and Smiths Bank, Ltd. (Bristol.)

STOTHERT & PITT, Ltd., Cranes and Harbour Plant Makers, Newark and Victoria Works, Bath, and 38, Victoria Street, Westminster, London, S.W. Hours of Business: 8.30 a.m. to 5.30 p.m: Established in 1820 by Stothert & Pitt. Incorporated as a, Limited Company in 1883 and 1902. Directors: Walter Pitt, M.Inst.C.E. (Chairman), Percy K. Stothert, M.Inst.C.E. (Vice-Chairman), Arthur K. Stothert, Colonel W. Pitt, R.E., Deanston Carpmael, Thomas R. Gill, Cecil Sainsbury, and Benjamin W. Head. Premises: Two large works. Staff: 900. Staff Club: Athletic. Specialities: Giant Cranes and Titans for Harbour Construction, Electric Cranes for Docks, Large Cranes for Railways, Capstans and Hauling Gear, Concrete Machines. Patents: "Free Barrel " Cranes, &c. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office), Crown Agents for the Colonies and Foreign Governments. Telephones: No. 987 Bath; No. 1849 Victoria, London. Telegraphic and Cable Address: " Stothert," Bath and London. Codes: A B C, New Business and Engineering.

STOTHERT (RICHARD) & SONS, Wholesale Chemists, Albion Works, North Road, Atherton, near Manchester, and John Street, Warrington. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1852 by Richard Stothert. Present Principal: Richard Maxwell Stothert. Supply 20,000 grocers with packed specialities. Staff: 200 including twenty-four travellers. Business: Wholesale Chemists. Claim to sell nearly three million boxes of pills each year. Connection: United Kingdom. Telephones No. 96 Atherton; No. 502 Warrington.

STOTT BROTHERS, Ltd., Printers and Manufacturing Stationers, Mount Street Works, Halifax, and 69, Albion Street, Leeds. Hours of Business: Office, 9 a.m. to 7 p.m.; Saturdays, close at 1 p.m. Works, 7.30 a.m. to 5.30 p.m. Established in 1815 by Joseph Savile Stott. Joined by John Stott, (brother), (d. 1899). Continued by William Midgley Stott (son of John Stott) and amalgamated with William Carver Womersley—business founded by Joseph Nicholson, who issued a complete illustrated edition of the " Holy Bible " about 1800. John Nicholson succeeded his father, and sold the business to. W. C. Womersley in 1885, the latter having been with him for twelve years. Incorporated as a, Limited Company in 1899. Directors: R. E. Nicholson (Chairman), J. T. Simpson, J.P., Jonas Teal, Edgar Womersley and W. C. Womersley (Managing Director). Connection: West Riding of Yorkshire. Telephone: No. 171 Halifax; No. 3394 Leeds. Bankers: West Yorkshire Bank, Ltd. Mr. John T. Simpson is a Justice of the Peace, and ex-Mayor of Halifax. Mr. W. C. Womersley is a Justice of the Peace.

STOTT & INGHAM, Worsted Spinners, Battinson Road Mill, Halifax. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1887 by the late John Henry Stott (d. 1911) and William Henry Ingham. Present Principal: William Henry Ingham. Premises: Extensive, containing 12,000 Spindles. Specialities: High-class Yarns .for the Dress, Coating and Hosiery Trades. Connection: United Kingdom. Telephone: No. 452 Halifax. Telegraphic Address: " Essi, Halifax. Mr. W. H. Ingham is an Alderman and Mayor of the Borough of Halifax.

STOTT (JAMES) & CO., Lighting, Ventilating and Heating Engineers, Vernon Works, Oldham; 158, Queen Victoria Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1873. Are claimed to be the largest makers of Gas Pressure Governors in the world, Premises: Works at Oldham cover ten acres. Branches: Manchester; Leeds; Cardiff;1 Birmingham; Glasgow, &c. Specialities: Gas Engineering relating to Lighting and Pressure Regulation, Plenum Ventilation " Stott " Gas Governors, " Stott " Air Propeller, Apparatus for the instantaneous production of Hot Water through the medium of steam. Patents and Inventions: Twenty. Awards: Ninety-five Prize Medals. Connection: World-wide. Contractors to H.M. Govern ment (Home and Colonial). Also to the French and Belgian Governments. Telephones: No. 11 Bank; No. 876 Oldham; No. 1590 Manchester; No. 1044 Leeds; No. 704 Birmingham. Telegraphic Addresses: " Gas Governor, London"; " Vernon, Oldham."

STRACHAN & HENSHAW, Ltd., Engineers, 'Whitehall Iron Works, Whitehall, Bristol. Hours of Business: Works, 6 a.m. to 5 p.m.; Saturdays, 6 a.m. to 12 noon. Offices, 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to noon. Established in 1879 by Robt. P. Strachan and Geo. Henshaw (retired 1900). Incorporated as a Limited Company in 1900. Managing Director: Robt. P. Strachan (Principal Shareholder and Sole Director). Premises: Removed in 1905 from Lewin's Mead in the City to the present new and extensive works covering over two acres, the property of the Company. The workshops have a range of 300 ft. by 160 ft. Lewin's Mead is now used as Repair Shop. Staff: Twenty-four. Workmen: Whitehall, 200; Lewin's Mead, twenty-five. Staff Club: Football. Specialities: Electric Tramway Materials, Paper Bag Making, and Printing Machinery; Electric Telpherage Conveying Plants for transporting Coal, Coke or Merchandise. Patents: For Paper Bag Making and Printing Machi nery. Connection: English Electric Tram ways, Paper Bag Makers of United Kingdom and Colonies. Gas and other large Works for Telpherage. Continental Paper Bag Makers. Contractors to H.M. Government (War Office). Telephone: No. 432 (P.O.) Bristol. Telegraphic Address: " Strashaw, Bristol." Codes: A B C and Western Union. Bankers: Capital and Counties Banking Co., Ltd. (Bristol).

STRAKER (SAMUEL) & SONS, Manufacturing and Export Stationers and Commercial Printers, 36, Fenchurch Street, 22, Leadenhall Street, London, E.C. Established in 1831. Works and Factories: 56 and 56A, Commercial Street, and Thrawl Street, E. Stag: About 250. Specialities: Stationery of all kinds for the Home and Export markets; Highclass Commercial Printing. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 4057 Avenue, for 36, Fenchurch Street; No. 2397 Avenue, for 22, Leadenhall Street; and Private Wires.

STRAKER (SIDNEY) & SQUIRE, Ltd., Automobile Engineers, 1 to 6, Nelson Square, Blackfriars Road, E.C., and 75, 77, Shaftesbury Avenue, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1900 by Sidney Straker, A.M.I.C.E. Incorporated as a Limited Company. Directors: Sidney Straker and L. R. L. Squire (Joint Managing Directors), and Jeffery G. Carr. Premises: Head Office and London Works, Nelson Square, Blackfriars, E.C.; Showrooms and Touring Car Department, 75,77, Shaftesbury Avenue, W.C.; Works at Bristol. Specialities: 15 H.P. Motor Cars and Silent Commercial Motor Vehicles. Award: Gold Medal, New Zealand International Exhibition. Telephones: No. 369 Hop (two lines), Nelson Square; No. 636 Gerrard (two lines), London (Shaftesbury Avenue). Telegraphic Address: " Rhomboidal, London." Codes: A B C (4th and 5th Editions), Lieber's. Bankers: Barclay & Co., Ltd. (Fleet Street).

STRAKER, W., Ltd., Stationers, Printers, and Account Book Manufacturers, Head Offices, 49, 51, 53, 55, 61, and 63, Ludgate Hill, London, E.C. Hours of Business: Usual. Established in 1863 by William Straker. Incorporated as a Private Limited Company in 1904. Directors: W. Straker (Chairman), M. Straker, E. C. Johnceline, F. Goatcher. Staff: 500 to 600. Stall Clubs: Sick and Benevolent Funds; W. S. Athletic. Branches (with Telephone Nos.): 13, Coventry Street, W. (No. 12273 Central and. No. 7141 Gerrard); 42, New Oxford Street, W.C. (No. 6140 City); 190 and 192, Edgware Road, W. (No. 2496 Paddington); 62 and 87, Newington Causeway, S.E. (No. 643 Central); 18, Commercial Road, E. (No. 12243 Central); Salisbury House, London Wall, E.C. (No. 8624 Central); 74, Whitechapel High Street, E.; 25, Cranbourn Street, W. (No. 7144 Gerrard); 63, Boro' High Street, S.E. (No. 12667 Central); 68, High Street, Notting Hill Gate, W. (No. 1383 Park); 157 and 158, Aldersgate Street, E.C. (No. 5149 City); 20, Newgate Street, E.C. (No. 5297 Holborn); 225 and 227, Kensington High Street, W. (No. 1440 Kensington); 161, Brompton Road, S.W. (No. 4831 Western). Specialities: Stationery Goods of every kind; Fancy Articles, Account Books, Diaries, Pocket Books, &c. Telephones (for Ludgate Hill): Nos. 1008 and 1009 City; Works, No. 9678 City.

STRAKERS & LOVE, Colliery Owners, Collingwood Buildings, Newcastle-on-Tyne. Hours of Business: Usual. Present Principals: John C. Straker, Joseph H. Straker, Alfred H. Straker, Charles E. Straker, F. Straker and J. Horatio Love. Premises: Collieries at Brancepeth, Brandon and Willington. Business: Colliery Owners. Telephones: Nos. 640 and 2185 Newcastle-on-Tyne. Telegraphic Address: " Strakers, Newcastleon-Tyne." Bankers: Barclay & Co., Ltd. (Newcastle).

STRANG, WM., & SON, Muslin Manufacturers, King's Park and Newhall Factories, Greenhead Street, Glasgow. Hours of Business: Usual. Established in 1876 by William Strang (d.). Joined by his sons, when the style was altered to above. Present Principals: William Strang, James Strang, Robert W. Strang, and John N. Strang. The family have been Muslin Manufacturers since the beginning of last century. Premises: Equipped with modern appliances, containing 700 looms. Staff: 700. Specialities: Fancy Muslins for Draperies and Dress Goods. Patent and Invention: The first Power Loom to weave " Leno Harness," now known as " Madras " Muslin (Inventor and Patentee, William Strang, founder). Connection: United Kingdom, Foreign, Colonial. Telephone: No. Y660 (P.O.), Glasgow. Telegraphic Address: " Harness, Glasgow." Codes: A 13 C (5th Edition); Western Union. Bankers: Bank of Scotland.

STRATFORD (HENRY), Ltd., Silver and Electro-plate Manufacturers, 92, Harwood Street, Sheffield. Hours of Business: 8 a.m. to 8 p.m. Established in 1854 by William Stratford and Henry Stratford (brothers), trading as Wand H. Stratford. Henry Stratford paid out the executors of William Stratford in 1877. Incorporated as a Private Limited Company in 1900. Directors: William 0. Stratford (Chairman, Managing Director, and Secretary), John E. Stratford. Premises: Removed from 1, New Church Street in 1878; cover about 1,000 sq. yds. Staff: Sixty. Business: Manufacture of Silver and Electro-plate. Noted for high-class style of workmanship. Connection: United Kingdom, Colonial. Telephone: No. 2624 (Central), Sheffield. Telegraphic Address: " Stratford, Sheffield." Bankers: Williams Deacon's Bank, Ltd. (Sheffield).

STRAUSS & CO., Merchants, 68, Borough High Street, London, S.E. Hours of Business: Usual. Established in 1856 by Joseph Strauss; succeeded by Edward Anthony Strauss and Otto Strauss. Present Principal: Edward Anthony Strauss. M.P., J.P. Premises: Offices, 66 and 68, Borough High Street; Warehouses, 8 and 9, Crucifix Lane, and 76, 78, St. Thomas Street, E.C. Branches: Bamberg (Bavaria); San Francisco (California). SpPtialities: Hops and Barley. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 830 Hop. Telegraphic Address: " Ojeas, London." Bankers: London County and Westminster Bank, Ltd.; Robarts, Lubbock & Co.

STRAUSS & CO., Wine and Spirit Shippers, 32, Seething Lane, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1881 by Gustave Strauss (jun.). Previously to this date the house acted as agents for several well-known foreign firms in the wine trade. In 1881 it was affiliated with these. Present Partners: Bernard, Maurice, and Julius Strauss. Specialities: Finest old Wines and Spirits. Connection: All over Great Britain and the Colonies, the East, the United States, and the Continent generally. Telephone: No. 1683 Avenue. Telegraphic Address: " Listening, Fen, London." Codes: Ager's and A B C (5th) and Lieber's. Bankers: Capital and Counties Bank, Ltd.

STRAUSS, G., & CO., Merchants, 12 and 13, Hamsell Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 2 p.m. Present Principals: Gustave Strauss, Julius Strauss, Bernard E. Strauss and Julius Strauss (jun.). Staff: Eighteen. Branches: ' Yokohama and Kobe, Japan. Specialities: Japanese and Chinese Goods, Buttons, Beads, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6787 Central. Telegraphic Address: " Suvatgus, London." Bankers: London County and Westminster Bank, Ltd. (Lo thbury).

STREET, G., & CO., Ltd., Advertising Agents, 30, Cornhill, E.C.; 8, Serle Street, W.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1832. One of the oldest and largest firms of Advertising Agents. Undertake the control of Advertisements in leading Journals all over the world, and select best advertising media for clients. Connection.: United Kingdom, Foreign. Colonial. Royal Warrant: To H.M. King George V. Telephones: London Wall 4310 (three lines); Holborn 2808 (three lines). Telegraphic and Cable Address: " Street, Stock, London." Bankers: London Joint Stock Bank, Ltd.; Lloyds Bank Limited.

STRICK (FRANK C.) & CO., Ltd., Shipowners, Shipbrokers, , Coal Exporters, Persian Gulf Produce Merchants, Bunkering Agents, &e., Baltic House, Leadenhall Street, London, E.C. Hours of Business: Usual. Incorporated as a Limited Company in 1885. Managing Director: Frank Clarke Strick (Sole Director). Secretary: Fred G. Jonas. Branches: Newcastleon-Tyne, Lombard Street; Cardiff, Exchange Buildings; Newport, Dock Street; Swansea, 3, Prospect Place; Barry Dock, Dock Chambers; • Manchester, 7, Brazennose Street; Marseilles, Oran (Oran Coal Co., Ltd.), Suakim, and Port Sudan. Persian Gulf Agencies: Busreh, Turkish Arabia; Bagdad, Turkish Arabian; Mahomerah, Persia (Strick, Scott & Co., Ltd.), and Bushire, Persia (A. & T. J. Malcolm). Business: Managersof Strick Line, Ltd., London and Paris S.S. Co., Ltd., " Dwina," Ltd., Oran Coal Co., Ltd., La Tunisienne Steam. Navigation Co., Ltd., British Coaling Depots, Ltd., Port Said and Suez. Regular line of Steamers between the United Kingdom and Continent and Mediterranean, Red Sea, and Persian Gulf. Telephones: Nos. 1374, 1375 and 1300 Avenue; No. 67 Trunk; No. 1375 Avenue, Trunk, London. Telegraphic and Cable Address: " Ardia, London." Code: A B C (4th and 5th Editions), Scott's (10th Edition), A 1, Watkin's Standard, Lieber's and Bentley's. Bankers: Martin's Bank, Ltd. (Lombard Street).

STRICK, SCOTT & CO., Ltd., Merchants, Winchester House, Old Broad Street, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Incorporated as a Limited Company. Directors: R. W. Adamson, H. C. Albino, H. S. Ashton, D. W. T. Cargill, R. C. Caw, E. A. Chettle, Sir Campbell K. Finlay, M. T. Fleming, C. Green way, J. Hamilton, J. B. Lloyd, F. C. Strick. Branches: Moha,mmerah, Busreh and Bagdad. Business: Merchants. Telephones: No. 5044 (three lines), London Wall. Telegraphic Address: " Aught, London." Codes: Scott's (10th Edition), Lieber's, A B C (5th Edition), Bentley's.

STRINGER BROTHERS, Albion, West Bromwich. Hours of Business: 9 a.m. to 5 p.m. Established in 1855. Principals: Alfred Henry Stringer and Howard Selwyn Stringer. Considered to hold the largest stock of Bar Iron in the Kingdom. Over 6,000 names on the ledgers. Specialities: Iron and Steel Bars, Plates, Sheets, &c. Telephone: No. 1 West Bromwich. Telegraphic Address: " Stringer, West Bromwich." Codes: A 1, A B C (5th Edition ), Lieber's. Bankers: Lloyds Bank Limited (Birmingham).

STRINGER & JAGGAR, Ltd., Colliery Proprietors, Coke and Bye Product Manufacturers, Park Mill and Emley Moor Collieries, Clayton West, near Huddersfield. Hours of Business: Usual. Incorporated as a Limited Company in 1898 to combine the firms of Edward Stringer & Son, of Park Mill Collieries and Jaggar & Co. of Emley Moor Collieries. Directors: George Edward Stringer, George Edward Stringer (junior), and A. H. Ashforth (Secretary). Premises: Cover a large area of coal owned and leased. Staff: About 1600. Specialities: He use Gas, and Steam Coal, Foundry and Furnace Coke, Bye Products. Telephone: No. 1 Skelmanthorpe. Telegraphic Address: " Stringers, Clayton West."

STROHMENGER, J., & SONS, Pianoforte Manufacturers, 206, Goswell Road. Factories: 167, 169 and 171, Goswell Road, London, E.C. Hours of Business: 9.30 a.m. to 7 p.m.; Saturdays, close at 2 p.m. Established in 1835 by Joachim Strohmenger. Continued by his sons and grandsons. Present Principals: H. C. Strohmenger, George Strohmenger, W. H. Strohmenger and F. G. Strohmenger. Branches: 105,_ High Holborn, W.C.; 86, Brompton Road, S.W. Specialities: Pianos for tropical Climates, Baby Grands and Player Pianofortes. Awards: Paris, 1878; London, 1885; New Zealand, 1890; South Africa, 1904. Connection: Worldwide. Telephones: No. 9066 London Wall; No. 2061 Holborn; No. 1536 Kensington, London. Telegraphic Address: " Sonstroh, London."

STRONG, HANBURY & CO., Ltd., 196 and 197, Upper Thames Street, Londcn, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1886. Incorporated as a Company in 1900. Directors: The Right Hon. Sir T. Vezey Strong, A. A. Hanbury. The firm are Wholesale Paper Merchants, and Government and Railway Contractors. Connection: Throughout the United Kingdom, Foreign, and in the Colonies. Telephones: Nos. City 2686, 2687, 2688. Telegraphic Address:"Promptly, London." The Right Hon. Sir T. Vezey Strong is a Privy Councillor and a K.C.V.O., an ex-Sheriff of London (Lord Mayor, 1910-11), Hon. Col. of the First London (City of London) Brigade Royal Field Artillery, Officer of the Legion of Honour (France), Commander of Isabella the Catholic (Spain), Commander of the Order of the Conception of Our Lady of Villa Vicosa (Portugal), Chairman of H.M. Prison, Holloway, Chairman of the London Temperance Hospital, an Alderman and Justice of the Peace, and a Lieutenant of the City of London, &c.

STUART (WILLIAM FORBES) & CO., Ltd., Salmon Factors and Fish Salesmen, 3, Billingsgate Market. Office: Gate House, Monument Street, London, E.C. Hours of Business: 5 a.m. to 5 p.m. Established about 180 years ago. Incorporated as a Limited Company in 1904. Managing Director: W. 0. Tottingham. One of the oldest firms in the trade. Speciality: Salmon. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6495 Central, London. Telegraphic and Cable Address: " Stuarts, London." Code: A B C (5th Edition). Bankers: London County and Westminster Bank, Ltd. (Lothbury).

STUBBS, JOSEPH, Ltd., Textile Machine Makers and Iron Founders, Mill Street Works, Ancoats, Manchester. Established about ninety years ago. Present Directors: William Thomas Stubbs, Joseph Hetherington Stubbs, Oliver Stubbs, and Percy Stubbs, relatives of the founder. Premises: Very large Works at Ancoats and Openshaw, equipped with the most up-to-date appliances. Branch Works at Openshaw, Manchester. Stag: 750. Specialities: Winding, Doubling, Gassing, Reeling, and Bundling Machinery for Cotton Yarns; Special high-class Castings, mainly small Repetition Castings. Connection: United Kingdom, Foreign (all countries where the manufacture of Cotton, Silk, and Worsted Yarns is carried on). Contractors to H.M. Government for Foundry Department (Admiralty, War Office). Telephones: No. 4240 City (two lines) for Ancoats Works; Nos. 4740 and 5342 Central for Openshaw Works. Telegraphic Address: " Winding, Manchester." Bankers: Williams Deacon's Bank, Ltd. (St. Ann's Street Branch, Manchester). Mr. W. T. Stubbs is a past President of the Manchester Chamber of Commerce.

STUBBS' Ltd., Stubbs' Mercantile Offices, carrying on the business of Trade Protection, 42, Gresham Street, London, E.C. Hours of Business: 9 a.m. to 4 p.m. Established in 1836 by Charles Edwin Stubbs, and after amalgamating other businesses was sold to the Trade Auxiliary Co., Ltd., in 1866, and by that Company sold to Stubbs' Ltd. in 1893. Claim to have the largest and most widely-organised business of the kind in the United Kingdom. Premises: Have occupied the same building since 1860. Staff: Over 400. Branches: Thirty-seven; Sub-Offices, twenty-five Agents and Correspondents all over the world. Business: Issue of " Stubbs' Weekly Gazette." Also issue other periodicals and " Stubbs' Commercial Year Book." Answering Commercial Status Inquiries. Recovering, Debts for Subscribers, &c. Connection: United Kingdom, Foreign. Telegraphic Addresses: " Stubbs," London, Belfast, Brighton, Bristol, Birmingham, Edinburgh, Glasgow, Leicester, Liverpool, Newcastle-on-Tyne, Plymouth, Sheffield; " Protection," Bradford, Cardiff, Dublin, Manchester, Nottingham; " Mercantile," Hull, Leeds.

STUBS (PETER), Ltd., Manufacturers of Steel, Files, Lancashire Tools, and Steel Wire, Scotland Road, Warrington. Hours- of Business: 9 a.m. to 6 p.m. Established about 1780. Incorporated as a Limited Company in 1890. Branch Works: Holmes, Rotherham. Specialities: Steel, Files, Lancashire Tools, Steel Wire, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 267 Warrington; No. 161 Rotherham. Telegraphic Address: "Stubs, Warrington." Bankers: Parr's Bank, Ltd.

STURGE, Ltd., JOHN & E., Chemical Manufacturers, 18, Wheeley's Lane, Birmingham. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, 9 a.m. to 12.30 p.m. Established in 1822 by John Sturge. Incorporated as a Limited Company. Directors: Henry Lloyd Wilson, Alfred Wilson, and Roland Bevington Gibbins. One of the oldest firms in the trade. Specialities: Citric Acid, Precipitated Chalk, Bicarbonate of Potash, Rochelle Salts, Pulv. Seidlitz, Effervescent Citrate of Magnesia and Fluid Magnesia. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1236 (Midland), Birmingham. Telegraphic Address: " Sturgeon, Birmingham." Code: A B C (5th Edition), Bankers: Lloyds Bank Limited.

STURTEVANT & CO., Ltd., Electroplaters and Manufacturers, 105 to 111, Euston Street, Euston Road, London, N.W. (late of Clerkenwell Road). Hours of Business: 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in 1840 by Richard Lawrenco Sturtevant. Incorporated as a Private Limited Company in 1904. Directors: Thorold Sturtevant Pilcher (Managing Director), Thomas Thorold Sturtevant, William Frederick PilchAr. Specialities: Gilding, Bronzing, and Oxidizing for Jewellers, Silversmiths, Metal Workers, &c.; Electro Brassing, Coppering, Silver and Nickel Plating for Cycle and Motor Manufacturers, Sanitary Engineers, Electric Lighting Companies, Mineral Water Machine Manufacturers, Gas Engineers, Restaurant and Bar Fitters, Musical, Surgical, Mathematical, and Optical Instrument Manufacturers, Ship and Yacht Builders; Metal Polishing and Lacquering for all trades, Stove Enamelling in Black and Colours for Cycle and other trades. Connection: United Kingdom, Foreign, Colonial. Con-tractors to H.M. General Post Office, L.C.C., &c. Telephone: No. 10809 Central. Bankers: London Joint Stock Bank, Ltd.

SUGDEN, H. & J., Ltd., Spinners, George Street Mills, Brighouse. Hours of Busi_ ness: 6.30 a.m. to 6 p.m. Established in 1858. Incorporated as a Limited Company in 1898. Directors: Ernest Henry Sugden (Managing Director), Ralph. Sugden and Arnold Sugden. Specialities: Cotton Spinning, Doubling and Warping. Telephone: No. 13 Brighouse. Bankers: Halifax Commercial Banking Co., Ltd.

SUGG (WILLIAM) & CO., Ltd., Engineers, Vincent Works, Regency Street, Westminster, London, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1837 by William Sugg. Incorporated as a Limited Company in 1881. Directors: R. W. Kennard, J.P., D.L. (Chairman), W. S. Brown and S. E. Thornton, A.M.I.C.E. (Managing Director), Premises: Extensive, Workshops covering 70,000 square feet. Staff: 430. Specialities: Incandescent Gas Burners, Lamps and Lights, Gas Cooking Stoves, Gas Testing Apparatus, Iron and Brass Founding. Patents: Numerous for Gas Appliances. Awards: Seventy-nine (Highest). Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 5153 and 5154 Victoria, London. Telegraphic Address:" " Sugg, London." Bankers: Bank of England (Burlington Gardens).

SUMMERS (JOHN) & SONS, Ltd., Galvanised Iron Manufacturers, Hawarden Bridge Steel Works, Shotton, Chester; Globe Ironworks, Stalybridge, 14, Chapel Street, Liverpool, and 33, Brazennose Street, Manchester. Hours of Business: 9 a.m. to 5.30 p.m.; Saturdays, close at 12.30 p.m. Established in 1850. Incorporated as a Limited Company in 1898. Directors: Henry H. Summers (Chairman), W. Summers, F. B. Summers, H. Buckley, and J. Sidebottom. Claim to be the largest makers of Galvanised Sheets in Great Britain. Specialities: Galvanised Sheets, Black Sheets, Steel Nail Strips, Ridging, Sheet Bars, Hoops, Cut Nails and Tacks. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 535 Chester (four lines). Telegraphic Address: " Summers, Connahs Quay." Codes: A B C (4th and 5th Editions), A 1 and Liebers'. Bankers: Manchester and Liverpool District Banking Co., Ltd.

SUMMERSCALES, LIMITED, Laundry and Domestic Engineers, Phoenix Foundry and Coney Lane Works, Keighley. Telegrams: " Phoenix, Keighley." Telephones: Nos. 170, 171, 172 Keighley. London Office and Showroom: Phoenix House, Dacre Street, Westminster, S.W. Telegrams: "Rinsing, London." Telephone: No. 2781 Victoria. Established in 1850 by John Summerscales. Incorporated as a Limited Company in 1898. Directors: H. C. Longsdon (Chairman and Managing Director), J. Summerscales, W. H. Foster, R. Maude, H. Serlo Longsdon. Premises: The Company own sixteen acres, and about one-quarter is covered with the workshops and foundries. Business: Claim to be the largest makers in the world of Washing, Wringing, and Mangling Machines. Specialise in high-class Modern Laundry Machinery for hand and power. Also large makers of Garden Rollers and Seats

SUN INSURANCE OFFICE (FIRE), 63, Threadneedle Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m. Established in 1710 by Charles Povey. Is the oldest office in the world transacting Insurance. Directors: Marlborough R. Pryor (Chairman), the Hon. William Henry Goschen (Deputy-Chairman), Visct. Castlereagh, M.P., Frank Chaplin, Edward Dent, Right Hon. Lord Faber, Alfred Farqu har, Edward Charles Grenfell, Sir Richard Biddulph Martin, Bart., the Hon. Algernon H. Mills, Sir Hugh C. Montgomery, Bart., R. C. Scott Murray, Lord Henry Nevi11, Frederick Henry Norman, the Hon. C. L. Sclater-Booth, Lord Herbert Scott, D. S. O., Chas. Wm. Tomkinson. Manager: G. S. Manvell. Secretary: Geo. E. Mead. Assistant Secretaries: F. H. Mellersh and F. White. Branches: (London), 60, Charing Cross, S.W.; 332, Oxford Street, W.; 40, Chancery Lane, W.C.; 42, Mincing Lane, E.C.; and at Birmingham, Brighton, Bristol, Cardiff, Hull, Ipswich, Leeds, Liverpool, Manchester, Newcastle-on-Tyne, Nottingham, Plymouth, Reading, Southampton, Edinburgh, Glasgow, Dublin. Sub-Branches at Aberdeen, Belfast, Blackburn, Bradford, Halifax, Hanley, Huddersfield, Sheffield, and Swansea, and agencies throughout the world. Business: Fire Insurances granted upon almost every kind of property at home and abroad. Loss by Lightning and by Gas Explosion is covered under all Fire policies of this Office. Indemnity can also be secured for resultant Loss of Profit, and for loss of rent on buildings made uninhabitable by fire. Also Employers' Liability and Workmen's Compensation Insurances (including Accidents to Domestic Servants); Personal Accident; Sickness and Disease; Fidelity Guarantee; Burglary; Plate Glass. Capital Paid up and other Funds, £3,254,037; Capital Subscribed but uncalled, £2,160,000. Premium Income, over £1,500,000. Telephones: Nos. 4550 and 4551 City. Telegraphic Address: " Sun Fire, Stock, London."

SUN LIFE ASSURANCE SOCIETY, 63, Threadneedle Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1810 under the same Directors as were then conducting the business of the Sun Fire Office, at that time a century old. Managers: The present Board of Management of the Sun Life Office comprises: Marlborough Robert Pryor (Chairman), the Hon. William Henry Goschen (DeputyChairman), Frank Chaplin (Vice-Chairman), Visct. Castlereagh, M.V.O., M.P., Edward Dent, Lord Faber, Alfred Farquhar, Edward Charles Grenfell, Sir Richard Biddulph Martin, Bart., the Hon. Algernon Henry Mills, Sir Hugh C. Montgomery, Bart.,R. C. Scott Murray, Lord Henry Nvin, Frederick Henry Norman, the Hon. Charles L. Sclater-Booth, Lord Herbert Scott, D.S.O., Chas. Wm. Tomkinson. Secretary and General Manager: E. Linnell, Branches: Birmingham, Brighton, Bristol, Cardiff, Croydon, Dublin, Edinburgh, Glasgow, Hull, Ipswich, Leeds, Liverpool, Manchester, Newcastle, Nottingham, Plymouth, Portsmouth; also ten branch offices in various parts of London. Business: Assurances and Annuities of every description. Funds in hand exceed £12,000,000. Telephone: No. 2 Central. Telegraphic Address: " Sun Life, London."

SUNBEAM MOTOR-CAR CO., Ltd. (THE), Motor Car Manufacturers, Upper Villiers Street, Wolverhampton. Hours of Business: 8.45 a.m. to 6 p.m.; Saturdays, 8.45 a.m. to 12 noon. Established in 1899 by John Marston, Ltd. Incorporated as a Limited Company in 1905. Managing Director: Thomas Cureton. Chairman: John Marston, J.P. Secretary and Assistant Manager: W. M. Iliff. Staff: 3000. Speciality The " Sunbeam " High-class Motor Cars. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 985 Moorfield, Wolverhampton. Code: A B C (5th Edition). Bankers: National Provincial Bank of England, Ltd.

SUREN, HARTMANN & CO., Merchants, Billiter Square Buildings, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1885 by E. Surer' and J. Hartmann. Present Principal: E. Suren. Staff: Twenty. Specialities: Iron, Steel and Metals; also Sugar. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 2671 and 2672 Avenue, London. Telegraphic Address: " Suiten, London." Codes: A B C (4th and 5th Editions), Whitelaws, Lieber's, Standard, Hawkes', Premier, Private. Bankers: Glyn, Mills, Currie & Co.

SUTCLIFFE (JOHN) & SON, Shipping Agents, Stevedores, &c., Grimsby and Immingham. Hours of Business: Grimsby, 8 a.m. to 6 p.m.; branch offices, 9 a.m. to 5 p.m. Established in 1851 by John Sutcliffe. Present Principals: Tom Sutcliffe (son of John Sutcliffe), Ernest, Sutcliffe (grandson of John Sutcliffe). Staff: 100 (clerical). Branches: Manchester, 9, Albert Square; Liverpool, 7, Chapel Street; Birmingham, 3 and 4, Aitken Chambers, Cannon Street • Bradford, 24, Charles Street • London, 31, Moorgate Street, E.C. Business: Shipping and Passenger Agents to various Steamship Lines, Great Central Railway Co.'s steamers, Grimsby to Hamburg daily (Sundays excepted), Grimsby to Antwerp, Mondays, Wednesdays, and Saturdays; Grimsby to Rotterdam, Tuesdays, Thursdays, and Saturdays; the United Steam ship Co.'s steamers, Grimsby to Esbjerg, Mondays and Thursdays; the Hamburg American Line Steamers, Grimsby to West Indies, Hayti, Mexico, St. Domingo, and other West India ports, and via Colon and Ports Mexico to all North and South Pacific Ports. Telephones: No. 48 (Post Office), No. 11 (National), Grimsby; No. 31 Immingham; No. 3331 Manchester; No. 6829 Liverpool; Nos. 11 and 6829 Birmingham; No. 6851 Bradford. Telegraphic Addresses: " Sutcliffe," Grimsby and Immingham; " Clifson," Manchester, Liverpool, Birmingham, Bradford; " Colonicum, London."

SUTCLIFFE, RICHARD, M. E. & Mechanical Engineer, Universal Works, and Chestnut House, Horbury, near Wakefield. Hours of Business: 9 a.m. to 5 p.m. Estab lished in 1905 by Richard Sutcliffe, the present principal. Had thirty years experience in Coal Cutting and Mining Machinery. Specialities: Mining Engi neering Works, Coal Cutters, Conveyors, &c. Claim his is the only simple non slip Conveyor on the market. For use in all places and for all purposes on surface and underground. Patents and Inven tions: Numerous for Pit Sinking, Coal Cutting, Coal Conveying and Hauling Engines. Connection: United Kingdom. Telephone: No. 27 Horbury, Dewsbury Area. Telegraphic Address: " Sutcliffe, Horbury." Mr. Sutcliffe is a member of the Institute of Mining Engineers, and a member of the Colliery Managers Associa tion. He believes himself to have been the first colliery manager to pass his examination at Manchester under the 1872 Act. This he did in May 1874.

SUTCLIFFE, S. & J. W., Cotton Manufacturers, Sandholme Mill, Todmorden. Hours of Business: 6 a.m. to 5.30 p.m. Saturdays, close at 12 noon. Established in 1877 by Sugden Sutcliffe & Co. Present Principals: S. Sutcliffe, J.P., and J. W. Sutcliffe. Business: Manufacture of Cotton Goods, General Home-trade Goods. Connection: United Kingdom. Tele phone: No. 173 Todmorden. Bankers: Lancashire and Yorkshire Bank, Ltd.

SUTER HARTMANN & RAHTJEN'S COMPOSITION COMPANY, LIMITED. Head Office: 18, Billiter Street, London, E.C. Hours of Business: Usual. Established in 1870 for the purpose of introducing Rahtjen's Composition. Incorporated as a Limited Company in 1888. Directors: William Hartmann, J.P. (Chairman), Henry Wood Payne, George Hartmann, Augustus Hartmann, Watkin Frank Hurndall, Richard le Doux, John Rahtjen. Managers: S. H. Abbott and F. J. Bailey. Premises: Extensive Factory at Silvertown, Essex; also Factory in New York. Branches: Liverpool, 12, Rumford Place; Glasgow, 3, Cadogan Street; Newcastle on-Tyne, Royal Insurance Buildings, Queen Street; Cardiff, 52, Mount Stuart Square; and at 18, Canute Road, Southampton; New York, &c. Agencies: in all ports throughout the World where Docking Facilities exist. Resident Representatives in various parts of the World. Business: Extensive Manufacturers of Anti-corrosive and Anti-fouling Composition for Ships' Bottoms. Over sixteen million tons of Shipping are annually coated. Also Anti-corrosive Paints for the interior of Vessels, and for the protection of exposed Metal Work. High-class Enamel Paint for all Decorative purposes. Trade mark consists of an open Hand in Red on all packages, which is well known through out the world. Connection: World-wide. Contractors to the Admiralty, India Office, Crown Agents for the Colonies, also to Foreign Governments, and most of the leading Steamship Companies throughout the World. Telephones: No. 4093 (Avenue); No. 3752 (Central), London. Telegraphic Address: " Rahtjens," London, Liverpool, Glasgow, Newcastle-on-Tyne, Cardiff, Southampton, New York. Codes: Scott's, 1896 and 1906; Al; A B C (4th and 5th Editions); Private. Bankers: Parr's Bank, Ltd.

SUTTON & CO., General Carriers, Golden Lane, London, E.C. Hours of Business: (Office) 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. A well-known firm of carriers. Branches and agencies in over 600 provincial towns; correspondents in all the principal foreign and colonial cities. Telegraphic Address: " Carriers, London."

SUTTON & SONS, Seed Growers and Merchants, Seed Potato Growers, &c., Reading. London Office (for appointments only): 13, Victoria Street, Westminster, S.W. Hours of Business: 9 a.m. to 5 p.m. Established in 1806 by John Sutton. The business has remained in the hands of the same family from the first, and has become one of the largest and most important concerns in the seed trade. Present Principals: Martin J. Sutton, Arthur W. Sutton, Leonard G. Sutton, Martin H. F. Sutton, E. P. F. Sutton. Premises: Cover six acres of ground. Also Flower Seed Houses. Specialities: Grass Seeds, Farm Seeds, Vegetable and Flower Seeds, &c. Connection: United Kingdom, Foreign, Colonial. Royal Warrant: To His Majesty King George V. Telegraphic Address: " Sutton, Reading." Cable Address " Sutton, London."

SWAIN & CO., Ltd., Newspaper Proprietors, Publishers and General Printers, King Street East, Stockport. Hours of Business: Open day and night. Established in 1822 by James Lomax. Incorporated as a Limited Company in 1888. Editor and General Manager: William Astle (since 1894). Secretary: J. H. Walker. There have only been five editors since the " Stockport Advertiser " was started, ninety years ago. The business has now extended to eight weekly newspapers, covering a large portion of Cheshire, and one daily newspaper, " The Cheshire Daily Echo," the only daily newspaper printed in the county. Staff: About seventy. Publications: " Stockport Advertiser and Lancashire, Cheshire and Derbyshire Journal," " Altrincham Division Advertiser," "Alderley and Wilmslow Advertiser," " Stretford Division Advertiser," " Cheshire Daily Echo," " Macclesfield Advertiser," " Knutsford Advertiser," " Sandbach and Middlewich Advertiser," " Manchester South District Advertiser, " " Cheshire Notes and Queries " (quarterly). Telephones: Nos. 26 and 336 Stockport. Telegraphic Address: " Advertiser, Stockport." Bankers: Manchester and Liverpool District Banking Co., Ltd.

SWAINSON, BIRLEY & CO., Calico Manufacturers, 39, Wood Street, London, E.C., and 107, Piccadilly, Manchester (Horrockses, Crewdson & Co.). Hours of Business: 9 a.m. to 5 p.m. Established fifty years ago. Business: Manufacture of Calico. Awards: Several Gold Medals. Telegraphic Address: " Semitonic, Cent, London."

SWAN & EDGAR, Ltd., Drapers and Costumiers, 9 to 13 and 15, Piccadilly, and 37 to 59, Regent Street, London, W. Hours of Business: 9 a.m. to 6.30 p.m.; Saturdays, close at 1 p.m. Established in 1789 by Swan & Edgar. Incorporated as a Limited Company in 1886. Directors: John Swayne Pearce (Chairman), Walter Morford (Managing Director), George Moore Chamberlin, D.L., J.P., and J. Arthur Pyne. Staff: About 700. Specialities: Day and Evening Gowns, Coats and Skirts and General Drapery Goods. Connection 1 Worldwide. Royal Warrants: Special appointment to His Majesty the King and to Her Majesty Queen Alexandra and to Her Majesty the Queen of Norway. Held an appointment to Her late Majesty Queen Victoria. Telephones: No. 20 Regent (Private Branch Exchange.) Telegraphic Address: " Swadegar, London." Code: A B C. Bankers: London City and Midland Bank, Ltd. (Oxford Street).

SWAN ELECTRIC ENGRAVING CO., Ltd., Fine Art Engravers, Photo Engravers, Printers, and Publishers, Northumbria House, 116, Charing Cross Road, London, W.C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1.30 p.m. Established in 1885 by Sir Joseph Wilson Swan, D.Sc., M.A., F.R.S., inventor of the Incandescent Electric Lamp, and the late Thomas Annan, Esq. Incorporated as a Limited Company. Directors: Sir Joseph Swan (Chairman), D. Cameron-Swan, Kenneth R. Swan, H. F. McBride, and W. Bruck. Specialities: Swan's Photogravure from Paintings, Drawings, &c., Electric Photogravure (patented), Swantype (Copper), Swan Co. (Zinc), Half-tone Blocks, Copperplate and Typographic Printing. Connection: The business is chiefly with the United Kingdom, but the firm has an important Colonial and Foreign clientele. Patents: Many inventions and patents of Sir Joseph Swan, and of his son, are worked by the firm. Telephone: No. 2490 Gerrard. Telegraphic Address: " Solarization, London."

SWAN, HUNTER & WIGHAM RICHARDSON, Ltd., Builders and Repairers of Ships, Engines, and Floating Docks. Registered Office: Wallsend Shipyard, Wallsend-onTyne. Also Neptune Works, Newcastle-on-Tyne; Southwick, Sunderland; 7, East India Avenue, London, E.C.; 31, James Street, Liverpool. Hours of Business: Works, 6 a.m. to 5 p.m.; Offices, 9 a.m. to 5 p.m. Established as an amalgamation of Wigham Richardson & td. (Founded, 1860), C. S. Swan & Co.,Hunter, Ltd. (Founded, 1872), and Tyne Pontoons and Dry Docks Co., Ltd. (Founded, 1882). Incorporated as a Limited Company in 1903. Directors: G. B. Hunter, D.Sc.,J.P. (Chairman), J. Denham Christie, . Denton, Viscount Howick, G. Ernest Hunter, George B. Richardson, Philip Wigham Richardson, C. S. Swan, T. E. Thirlaway, G. Fred Tweedy, John. Tweedy, J.P. Premises: In 1860 the works covered only four acres, with an output of 4000 gross tons. Now extend over 78 acres and have a capacity of 150,000 gross tons. Employ 6000 to 7000 men. Specialities: Floating docks of every type. Ships, from plain cargo boats to the highest-class of passenger liner, such as the Cunard S.S. " Mauretania." Construct warships and many kinds of vessels for special purposes, laying submarine cables, carrying oil in bulk, fruit, frozen meat, cattle, railway trains, &c. Awards: Gold Medal, Naples, 1871; Silver Medal, Tynemouth, 1882; Silver Medal, Newcastle, 1887; Bronze Medal, Paris, 1889; Gold Medal, St. Louis (United States), 1904; Highest Diploma, Naval Exhibition, London, 1905; Grand Prix, Milan, 1906; Grand Prix, Bordeaux, 1907. Connection: World-wide. Have built ships for every maritime nation in the world. Telephones: Wallsend Shipyard—No. 112 Wallsend; No. 411 Newcastle City; No. 2027 Newcastle, Central (for trunks only); Neptune Works— No. 401 Newcastle City; Nos. 765, 766 Newcastle Central; No. 9 Wallsend (for trunks only); Dry Docks Department— No. 150 Wallsend; No. 463 Newcastle City. Telegraphic Addresses: " Swanhunter, Wallsend "; " Neptune, Newcastle "; " S wanhunter, Southwick, Sunderland "; " Pontoons, Wallsend " (Dry Docks Department); " Swanhunter, London "; " Trevisa, Liverpool." Codes: Bentley's Complete Phrase; A 1, A B C, Scott's (including 10th Edition), Watkins and Appendix, Western Union.

SWAN, J. CAMERON, & CO. (NEWCASTLE), Ltd., Mining Agents, Mineral, Metal and Chemical Merchants, 4, St. Nicholas Buildings, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 5 p.m. Established in 1855 by J. Cameron Swan, J.P., the present Chairman. Specialities: Ores, Minerals, and Metals, especially Manganese, Iron, Pyrites, Lead, Zinc, and Antimony Ores, Barytes and Fluor Spar; Mining Agents. Chemical Manures: Potash Salts, Nitrate of Lime, and Nitrate of Soda. Agents for the German Potash Syndicate in the North of England. 'Connection: Wcrldwide. Telephones: No. 198 City; No. 1208 Central. Telegraphic Address: " Swan, Newcastle-on-Tyne." Bankers: Lloyds Bank Limited. Mr. J. C. Swan is Peruvian Consul.

SWANSTON (WILLIAM), & SONS, Shipowners and Merchants, Proctor House, Side, Newcastle-on-Tyne. Hours of Business: 9 a.m. to 5 p.m. Established in 1820 by William Swanston. Continued by (1) William Swanston, William Swanston (jun:), John Swanston and Richard Swanston (2) William Swanston, John Swanston, Richard Swanston and T. W. Hughes; (3) William Swanston and J. R. Gleimius; (4) William R. Swanston; (5) William R. Swanston, T. D. Alexander and 3 William Swanston; (6) T. D. Alexander and William Swanston. Present Principals.: William Swanston and Charlton Wilkinson. Business: Shipowners and Merchants. Connection: United Kingdom and Foreign. Telephone.: No. 1548 Central, Newcastle. Telegraphic Address: Swanston, Newcastle-on-Tyne." Code: Scotts. Bankers: Lloyds Bank Limited ( aysi de ).

SWEARS & WELLS, Ltd., Hosiers, Glovers, Shirt Makers, Outfitters, Children's Tailors, &c., the Liliputian Warehouse, 190, 192, 194, and 196, Regent Street, W.; and 22, 55, 56, and 57, Kingly Street, Regent Street, W., London. The Company are well-known specialists in Tailoring and Outfitting for children of both sexes; also in Ladies' Outfitting, Blouses, Costumes, &c., and in Silk and other Hosiery of the highest class. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3590 Gerrard. Telegraphic Address: " Swears, London."

SWEET & MAXWELL, Ltd., Law Publishers and Booksellers, 3, Chancery Lane, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. The Company was formed from an amalgamation of two firms: 1st, Established by S. Sweet at Chancery Lane in 1799; 2nd, by A. Maxwell, at Snow Hill in 1804. Incorporated as a Limited Company in 1889. Directors: C.W. R.Ward (Chairman), D. G. Kelly, W. F. Laurie, H. Maxwell, W. A. Maxwell (Managing Director). Secretary: R. T. D. Sayle. I; Premises: Offices at 3, Chancery Lane; warehouses, Dean Street, Fetter Lane, and Clifford's Inn, E.C. Specialities: Law Publishing and Bookselling. Publish a large number of Standard Works on Law, and are well known at home and abroad as Legal Booksellers. Connection: World-wide, but mainly United Kingdom, India, Australia, Canada and United States. Telephone: No. 1008 Holborn. Telegraphic Address: " Subjicio, London."

SWIFT BEEF CO., Ltd., Meat Importers and Cattle Dealers, 58, West Smithfield, London, E.C. Hours of Business: 8 a.m. to 5.30 p.m. Incorporated on July 4th, 1891. Directors: Louis F. Swift, Edward F. Swift, Lorin J. Woodruff, Charles S. Hall, John Boyle, Charles H. Swift, Gustavus F. Swift (jun.). The Company are Importers of Beef on a large scale, and are extensive dealers in live cattle. Wholesale branches in all the principal towns in Great Britain. Telephones: Nos. 6730-1-2-3-4-5 Holborn. Telegraphic Address: " Swiftamer, London." Cable Address: " Swiftcoy, London."

SWIRE (ROBERT) & SONS, Carpet and Rug Yarn Spinners and Dyers, Brooklyn Mills and Wharf Mills, Ravensthorpe, Yorks. Hours of Business: Works, 6 a.m. to 5.30 p.m.; Office, 9 a.m. to 5.30 p.m. Established in 1872 by Robert Swire. Present Principals: Albert Swire, Frederick Swire and Harry G. Swire (sons of R. Swire). Speciality: 'Hair Yarns. Connection: United Kingdom and Foreign. Telephone: No. 645 Dewsbury. Telegraphic Address: " Swire, Dewsbury." Bankers: Lancashire and Yorkshire Bank, Ltd.

SWITCHGEAR & COWANS, Ltd., Manufacturing Electrical Engineers, Victoria Works, Springfield Lane, Salford, Manchester (Registered Address). Hours of Business: Shops, 7 a.m. to 5.30 p.m.; Office, 9 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1911, for the purpose of continuing the well-known and long-established businesses carried on in the part under the titles of The Switchgear Co., Ltd., and Cowans, Ltd. Directors: J. Edward Waller (Chairman) and J. Grice Statter (Managing Director). Secretary: J. Sermon. Premises: Large Works at Salford. Staff: 200 to 300. Specialities: Electrical Controlling Gear for Public Electricity Supply Works, Battleships, Dockyards, &c. Have patented several inventions in connection with Electrical Controlling Gear, and is one of the most important concerns in the trade. Contractors to H.M. Government (Admiralty, War Office, India Office, and Crown Agents for the Colonies). Telephone: No. 4897 City, Manchester. Telegraphic Address " Control, Manchester.

SYBRY, SEARLS & CO., Ltd., Cannon Steel Works, Carlisle Street, Sheffield. Established in 1852 by Thom Searls (d.) and W. Sybry (d.). Incorporated as a Limited Company in 1903. Chairman and Managing Director: Victor F. J. Tlach, Austro-Hungarian Consul. London Office: 80, Bishopsgate, E.C. Patents: Various. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government (Admiralty, War Office); also Contractors to Foreign Governments. Telephone: No. 165 Sheffield. Telegraphic Address: " Cannon, Sheffield."

SYDENHAM BROTHERS, Ltd., Wholesale and Manufacturing Jewellers, Tenby Street North, Birmingham. Hours of Business: 8.30 a.m. to 6.30 p.m.; Saturdays, 8.30 a.m. to 12 noon. Established in 1872 by George Sydenham and Robert Sydenham as McClelland Brothers & Sydenham. Joined by Claude Tebbit in 1874 (retired 1877), when the McClelland Brothers' interest- was purchased. Continued as Sydenham Bros. & Tebbit, then as Sydenham Bros. William Sydenham became partner (retired 1903); Robert Sydenham retired from the Jewellery business in 1907; George Sydenham retired 1910. Incorporated as a Private Limited Company in 1910. Directors: Robert Sydenham (Chairman), Edward Sydenham, son of George Sydenham (Managing Director), A. Ernest Old, Albert W. Taylor, Robert Hull, J. M. Gilbert (Secretary). Premises: Consisting of a three-storeyed building situated in the centre of the Jewellers' quarters; specially fitted to suit the requirements of the business. Claim that they are considered the best-appointed in the district. Staff: Thirty-five to forty; also Workmen. Specialities: Best class of Diamond and Gem Rings, Brooches, Bracelets, and Gold Chains; large assortment kept in stock. Orders immediately executed. Connection: United Kingdom (chiefly), abroad. Telephones: Nos. 7134, 7135, and 7136, Central, Birmingham. Telegraphic Address: " Syndic, Birmingham." Bankers: United Counties Bank, Ltd. (Birmingham). Mr. E. Verrinder Sydenham is Captain in the 5th Royal Warwickshire Regiment.

SYDENHAM (ROBERT), LIMITED, Bulb and Seed Merchants, Tenby Street, Birmingham. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m.; September and October, 8.30 a.m. to 8 p.m.; off-seasons, 9 a.m. to 6 p.m. Established about 1883 by Robert Sydenham. Incorporated as a private Limited Company in 1908, for the benefit of the Staff, the seniors all having shares and a direct interest in the profits. Managing Director: Herbert Smith. Business: was originally started as a hobby, when the founder was in the Wholesale Jewellery trade. Claim that it is now the largest Retail Bulb and Sweat Pea business in the United Kingdom. Have the honour of supplying Royalties of several countries. Premises: Extensive corner block of buildings, three storeys high with large basements; also a Warehouse opposite and another Store in close proximity. Specialities: Dutch and English Bulbs of all descriptions; Sweet Peas and all kinds of Flower and Vegetable Seeds. Patents and Inventions: Several Horti cultural Sundries, including Layering Pins, Flower Clips, and Sweet Pea Trainers. Introducers of the growing of bulbs and other plants in moss fibre in china vases without drainage. Clips and Layering Pins for Carnations. Connection: United Kingdom (chiefly).' Correspondents and customers all over the world, chiefly in Australia, New Zealand, South Africa, India. Telephone: No. 5428 Central, Birmingham. Telegraphic Address: " Bulbs, Birmingham," Bankers: United Counties Bank, Ltd. (Birmingham). Mr. Herbert Smith is a member of the Narcissi Committee of the Royal Horticultural Society, London; VicePresident of the National Sweet Pea Society, London, as well as a member of its general, executive and Floral Committees.

SYKES & CAMPINOT, Ltd., Woollen Manufacturers, Bankfield Mills, Dobcross, Yorks. Hours of Business: 6.30 a.m. to 6 p.m. London.Office: 36, Bread Street, E.C. Manchester Office: 7, Mosley Street. Established in 1870 by Alfred Sykes, Levi Sykes and William Campinot. Incorporated as a Limited Company in 1899. Managing Directors: A. Sykes, A. W. Sykes and T. E. Sykes (sons of A. Sykes), A. Campinot (son of W. Campinot). Premiscs: Two large Factories. Staff: 230. Specialities: Reversible Shawls for. the South African trade, Rugs for India and Australia. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4, Saddleworth.. Telegraphic Address: " Sykes, Bankfield, Dobcross." Mr. Arthur Campinot is a member of Saddleworth Urban District Council, Chairman of the Saddleworth Highways Committee and a member of the Saddleworth Education Committee.

SYKES (JOSEPH) BROTHERS, Card Clothing Manufacturers, Acre Mills, Lindley, Huddersfield. Hours of Business: 6.15 a.m. to 5.30 p.m.; Saturdays, 6.15 a.m. to 12 noon. Established about 1800 by John Sykes. Partnership Successions: (1) Charlotte Sykes & Sons; (2) Joseph Sykes Brothers; (3) Joseph Sykes Brothers, Ltd.; (4) English Card Clothing Co., Ltd. Present Principals: John Sykes, J.P., F. W. Sykes, J.P., H. H. Sykes, W. H. Wood, R. Johnson, W. U. Rothey, E. M. Sykes. The business was formed into a Limited Company in 1892; arrialgamated with three other firms and styled the English Card Clothing Co., Ltd., in 1897, with John Sykes as Chairman. One of the oldest firms in the trade. Claim to be the 3 N 2 largest makers in the world of Card Clothing for Cotton Carding Engines. Premises: Very extensive, well-equipped Mills. Staff: 460. Speciality: Card Clothing for Cotton Carding Engines. Patents: Numerous, in connection with Card Grinding, Setting, &c. Connection,: World-wide, wherever the Cotton Spinning Industry is carried on. Telephone: No. 79 Huddersfield. Telegraphic Address: " Sykes, Huddersfield." Code: A B C (4th and 5th Editions); A 1; Western Union. Bankers: London City and Midland Bank, Ltd.

SYKES (W. R.) INTERLOCKING SIGNAL CO., Ltd.— See W. R. SYKES INTERLOCKING SIGNAL CO., Ltd.

SYMONS (JOHN) & CO., Ltd., Devonshire Cider Makers, Fruit Mills, Totnes, Devon; and Ratcliff, London, E. Hours of Business: 6 a.m. to 6 p.m. Established over a hundred years. Greatly extended during the past ten years. Incorporated as a, Limited Company in 1890. Managing Director: Geo. Symons. Branches: Bir- mingham, Paignton, Newton Abbot, Ashburton, Buckfastleigh, Exeter, Staverton, &c. Also agents in all parts of the world. Awards: Paris, London (Healtheries), Calcutta, Cork, &c. Connection: United Kingdom, Foreign, Colonial, China, Egypt, &c. Telephone: No. 3545 East. Telegraphic Addresses: " Symons Limited, Totnes "; " Cider Wines, London." Bankers: Lloyds Bank Limited. Mr. Henry Symons has been twice Mayor of Totnes; Mr. Geo. Symons also is Mayor for the second time.

SZERELMEY, N. C., & CO., Manufacturers of Paints and Compositions, Szerelmey Works, Rotherhithe New Road, London, S.E. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in London in 1855 by Colonel Nicholas Charles Szerelmey. Present Principals: Win. Henry Taylor and Arthur Cunnew. Specialities: The Szerelmey Stone Liquid for Waterproofing and Preserving Stone, Brick, &c.; also Szerelmey Iron Paint for the protection of iron from rust and timber from decay. Compositions for the restoration and preservative treatment of buildings. Telephone: No. 2260 Hop. Telegraphic Address: " Szerelmey, London." Bankers: London County and Westminster Bank, Ltd.

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