1914 Who's Who in Business: Company E

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

EADIE (JAMES), Ltd., Brewers and Wine and Spirit Merchants. Registered Office: Cross Street, Burton-on-Trent; Albert Road, Tamworth; Acklam Stores, Middlesbrough; and 39k, Humberstone Gate, Leicester. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Saturdays, close at 1 p.m.; Works, ten hour shifts. Established in 1856 by James Eadie. Incorporated as a Limited Company in 1893. Reconstructed on an extended basis in 1896. Directorsf: James Eadie (Chairman and Managing Director), John T. C. Eadie, William S. Eadie and John D. Robertson. Have made continued progress under the Founder's enterprise, who was one of the earliest pioneers of tied houses let to tenants as distinct from the ordinary tied-house system. Premises: Cover about three acres. Staff: 150 to 200. Staff Clubs: Sick Benefit, Cricket. Support numerous undertakings of a like character outside. Business: Brewing and Wine and Spirit Merchants. Have sufficient tenanted houses to absorb the total output of the Brewery and carry on a prosperous wine and spirit business. Connection: United Kingdom. Telephone: No. 22 Burton-on-Trent. Telegraphic Address: " Eadie, Burton-onTrent." Bankers: Lloyds Bank, Limited (Burton-on-Trent). The directors hold several public offices.

EADON (MOSES) & SONS, Ltd., Manufacturers of Steel, Files, Saws, Machine Knives, Tools, &c., President Works, Savile Street, Sheffield. Hours of Business: 9 a.m. to 5.30 p.m. Established in 1823 by Moses Eadon. Incorporated as a Limited Company in 1902. Directors: A. Senior (Chairman), D. Galbraith, J. H. Barker (Managing Directors), C. A. Hunton. Staff: 400. Branch: Johannesburg. Specialities: High-Speed Steel, Twist Drills and Machine Tools. Awards Medals, Dublin Exhibition, 1865; London, 1862; Franco-British, 1908; St. Petersburg, 1909; Turin, 1911. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 37 and 28 Sheffield. Telegraphic Address: "Eadon, Sheffield." Codes: A B C (5th Edition); Lieber's. Bankers: Sheffield Banking Co., Ltd. (Sheffield).

EADON, W. H. & J. A., Auctioneers, Valuers, and Estate Agents, St. James' Street, Sheffield. Hours of Business: Usual. Established in 1842 by William Henry Eadon; joined later by John Alfred Eadon. The partners died respectively in 1877 and 1880; succeeded by William Mitchell Eadon, F.A.I., and Vincent Percy Eadon (d. 1900). Present Partners: William Mitchell Eadon, F.A.I., and J. Cyril Lockwood, F.A.I. Premises: The present Auction Rooms and Offices were built about 1863 on the site of the old Sheffield Vicarage. Business: The Salo of Freehold, Leasehold, and Licensed Properties, Fine Art Property, Machinery, Furniture, Wines, Merchants' Stocks, &c.; Valuations made for Mortgage Company Flotation, Probate, Change of Tenancy, &c. Were appointed Valuers under the Finance Act, 1894. Connection: Principally Yorkshire and Derbyshire, but extends all over England. Telephone: No. 111 Sheffield. Telegraphic Address: " Weedon, Sheffield." Bankers: Sheffield and Hallamshire Bank, Ltd. Mr. Eadon has been President of the- Yorkshire Branch of the Auctioneers Institute, and is a member of the Committee of the Branch. Club: Sheffield.

EAGLAND & CO., Ltd., Publishers, 165, Strand, London, W.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1866. Incorporated as a Limited Company. Directors: W. F. Eagland (Chairman), J. S. Jeans, W. F. Cheesewright, Harold Jeans. Secretary: F. G. Ward. Branches: Middlesbrough, Birmingham, Manchester, Pittsburg (United States), Melbourne. Business: Publishers of Technical Journals, dealing with the Iron, Coal, and Engineering Trades, including the " Iron and Coal Trades Review," " Coal Merchant and Shipper," " IronTrade Circular," "Foundry Trades Journal," " Ryland's Directory," &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6611 Gerrard, London (2 lines). Telegraphic Address: " Zacatecas, London."

EAGLE INSURANCE CO., 79, Pall Mall, London, S.W. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1807, and registered under the Companies Acts, 1862-1893, in 1897. Premises: Head Office occupies the site of the house in which Nell Gwynne resided. Branches: 41, Threadneedle Street, London, E.C.; Birmingham; Bristol; Manchester. Business: The Insurance of Lives and the granting of Annuities. Funds: Total accumulated funds £2,066,000. There is a further protective capital of upwards of £1,500,000. Telephone: No. 567 Regent. Telegraphic Address: "Eagle Insurance, Charles, London."

EAGLE RANGE & GRATE CO., Ltd. (THE), Catherine Street, Aston, Birmingham. Amalgamated with John Wright and Eagle Range, Ltd.

EARL (HENRY H.) & SON, English and Swedish Iron and Steel Merchants, 44, Corporation Street, Sheffield. Hours of Business: 8 a.m. to 6 p.m. Established in 1840 by the late Henry Harrison Earl, Joined in partnership by Walter Earl, when the title was altered to above. Present Principal: Walter Earl. Speciality: English and Swedish Iron and Steel. Telephones: No 3. 626 and 4160 (National) Sheffield. Telegraphic Address: " Iron, Sheffield."

EARLE, BOURNE & CO., Ltd., Metal Rollers and Tube Drawers in Copper and its alloys, Heath Street South, Birmingham; 6, Rue de la Folie Mericourt, Paris; Apartado, 60, Bilbao, Spain; 624, Coristine Buildings, Montre0,1; and 37 to 43, Pitt Street, Sydney, N.S.W. Hours of Business: 8 a.m. to 5 p.m. Established in 1874. Incorporated as a Limited Company in 1897. Directors: J. Earle, son. (Chairman), J. W. Earle (Managing Director) and Joseph Earle. Premises: Cover eight acres, equipped with all upto-date appliances. Staff: 1000. Staff Clubs: Brass Band, Sick and Dividing Society, Benevolent Fund. Agencies: In most of the principal cities of the world. Business: Metal Rollers and Tube Drawers in Copper and its alloys. Awards: Gold Medals, Lille, 1902; Franco-British Exhibition, 1908; Silver Medal, Paris, 1900. Connection: World-wide. Telephones: Nos. 2941, 2942 and 2943 Central, Birmingham. Telegraphic ,Addres.s: " Tubing, Birmingham." Code: A B C (4th and 5th Editions). Bankers: Lloyds Bank Limited (Birmingham).

EARLE'S ' SHIPBUILDING AND ENGINEERING CO., Ltd., Iron and Steel Ship Builders and Marine Engineers, Hedon Road, Hull. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. London Office: 4, Lloyd's Avenue, E.C. Established in 1853 by Charles Earle and William Earle. Partnership Successions: C. and W. Earle transferred the business to Earle's Shipbuilding and Engineering Co., Ltd. Incorporated 1871. In 1901 it was bought by C. H. Wilson, M.P., who in that year formed a new Company bearing the same name. Directors: Rt. Hon. Lord Nunburnholme, Rt. Hon. Earl of Chesterfield, Hon. Guy G. Wilson, M.P., Oswald Sanderson, H. J. Selborne Woodhouse. Premises: Shipyard area twenty-six acres. Business: Iron and Steel Shipbuilding, Marine and General Engineering and Boilermaking. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 2402, 2403, 2404 Hull. Telegraphic Addresses: " Earles, Hull," and " Earlocks, London."

EARLES & KING, Ltd., Seed Crusher , A18, Exchange Buildings, Liverpool. Established in 1804 by. Thomas Earle and his brother, William Earle; succeeded by William Earle, Sir Hardman Earle, Bart., John Carter, John Wilson Carter, William King, Arthur Earle, Archibald J. Tod, Harold King. Incorporated as a Limited Company in 1892. Directors: Arthur Earle, J.P., Archibald James Tod, J. Greville Earle, J.P., Alan C. Tod. Business: Manufacturers of Linseed, Cottonseed and Soya Bean Oils and Cakes, and Compound Feeding Cake and Meals. Have registered their trade-mark and have numerous patents. Connection: World-wide. Telephones: No. 262 Central (Offices); No. 5057 Central (Mills). Telegraphic Address: " Earles, Liverpool." Bankers: Bank of Liverpool, Ltd. (" Heywood's " Branch). Mr. William Earle was Mayor of Liverpool in 1836-7.

EARLY (CHARLES) & CO., Ltd., Blanket Manufacturers, Witney Mills, Oxfordshire. London Office: 55, Gresham Street, E.C. Hours of Business: Usual. Established in 1674 by Thomas Early (afterwards one of the founders of the " Company of Blanket Weavers " incorporated under Royal Charter in 1710). Private Company. Directors: Charles William Early, J.P., James Vanner Early, James Harold Early, and Edward Cole Early. Understood to be the oldest manufacturing family of one trade in any town in England (" History of Witney," Monk). Speciality: Witney Blankets. Registered Trademark: Combination of family crest and the blanket weavers' seal. Connection: World-wide. Telephone: No. 3 Witney. Telegraphic Address:" Blankets, Witney." Code: A B C (4th Edition). Bankers: Gillett & Co.

EASON & SON, LIMITED, Wholesale and Retail Booksellers, Stationers, and Newsagents, Contractors for Advertising at Railway Stations, Subscription Library, Publishers of Catholic Prayer Books, 79 to 82, Middle Abbey Street, and 40, Lower Sackville Street, Dublin, and 17, Donegan Street, Belfast. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Formerly the Irish branch of W. H. Smith & Son, London. Transferred to Eason & Son in 1886; partners, Charles Eason (d. 1899) and Charles Eason (jun.). Incorporated as a Limited Company in 1888. Directors: Charles Eason, J.P. (Chairman and Managing Director), Frederick T. Eason, Albert E. Brunton, John C. M. Eason. 'Staff: Over 550. Specialities: Catholic Prayer Books, the manufacture of Indexed Books, Diaries, and General School and Com mercial Stationery; Loose Leaf Ledgers and Diaries. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 322 Dublin. Telegraphic Address: " Season, Dublin." Bankers: Royal Bank of Ireland.

EAST ACTON BRICK WORKS & ESTATES CO., Ltd. (THE), Brickmakers, Brookside Brickworks, Southall, Middlesex. Hours of Business: 6 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1875. Incorporated as a Limited Company in 1888, formed by J. Crowle and G. Wright. Present Directors: W. H. Rowse (Chairman), A. A. Rowse and R. M. Rowse. Business was transferred from East Acton to Southall in 1900. Premises: Cover about 120 acres. Staff: About 150. Specialities: Hand-made Bricks, Red Facings, Red Moulded Bricks and Building Stocks, &c. Connection: United Kingdom. Telephone: No. 64 Southall. Telegraphic Address: " Brookside Brickworks, Southall." Bankers: Barclay & Co., Ltd. (Southall).

EAST (ARTHUR) & CO., Gut Band Manufacturers, Cornard, Sudbury, Suffolk. Hours of Business: 8 a.m. to 6 p.m. Established .in 1893 by Arthur East, the present principal. Premises: Factory and Rope Walk, Waterside. Specialities: Rope laid Sash Cords and Clock Lines, and Gut Connections for Sheep-shearing Machines, Lathes, &c. Connection: United Kingdom and Colonial. Telegraphic Address: " Arthur East, Sudbury, Suffolk." Bankers: Capital and Counties Banking Co., Ltd. (Sudbury).

EAST FERRY ROAD ENGINEERING WORKS CO., Ltd., Hydraulic and General Engineers and Contractors, Millwall, London, E., and Gordon Chambers, 31, Queen Street, Cardiff. Hours of Business: Office, 9 a.m. to 5 p.m.; Works, 6 a.m. to 5 p.m.; Saturdays, close at 12 noon. Incorporated as a Limited Company in 1874. Directors: F. S. Head (Chairman), F. Davies, R. L. Soper, A.M.I.C.E., and F. S. Tuckett (Managing Director). Specialities: Hydraulic Machinery for Docks and Railway. Grain Discharging Plants for Docks and Railways. Awafd Medal for Patent Hydrostatic Suspended Crane Weighing Machine. Connection: World-wide. Telephones: No. 212 East, London; No. 1011 Cardiff. Telegraphic Addresses: " Hydrostatic, Milleast, London "; " Hydrostatic, Cardiff." Cable Address: " Hydraulics, London." Code: A B C (4th and 5th Editions). Bankers Lloyds Bank Limited (Strand).

EAST LANCASHIRE CHEMICAL CO., Chemical Manufacturers, Fairfield, Manchester. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 1 p.m. Established about the year 1818 by Barratt Sellars, who traded in his own name at a place called in those days Bank Top, which was situated on the east bank of the river Medlock, off London Road, Manchester. A few years later, however, when the business had considerably extended and the fumes from the acids, &c., became a nuisance in the neighbourhood, he was compelled by the then Borough Reeve, Samuel Grimshaw, Esq., to remove the works. His son, John Sellars, established a works at Fairfield at a later date, and traded as The East Lancashire Chemical Co., which name has been used by the family for three generations. Present Principal: B. Carrington Sellars, greatgrandson of the founder. A reference to the directory of Manchester, published by Messrs. Piggott, in 1825, shows there are only two other names in the list of Chemical Manufacturers which are to be found in, the directories published to-day. Premises cover a large portion of a site of about eight acres, which the firm have purchased for extensions, &c. Modern appliances are used in the manufacture of specialities such as Caustic Soda and Caustic Potash. The former is used largely for mercerising cotton, to give to the fibre a soft, silky appearance. Soda Crystals are also manufactured, as well as other chemicals used in the Bleaching, Dyeing, and Finishing of cotton and linen goods. Principal Trade Mark: Compass Brand; also several others. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 554 City, Manchester. Telegraphic Address: Chirniques, Manchester. Bankers: Lloyds Bank Limited. The principal is a magistrate for the County of Lancaster.

EAST LANCASHIRE MILLS CO., Ltd. (THE), Manufacturers of Cotton Goods, 82, Princess Street, Manchester. Hours of Business: Usual. Incorporated as a Limited Company. Directors: Richard Urmston, Herbert S. Cook, Thomas A. Edwards. Branch: 15, Aldermanbury, London, E.C. Specialities: Ginghams, Salempores, Woven and Printed Kadunchas, Harvards, &c. Shirt and Clothing Factory: 26, East Street, Manchester; Shirts, Drill Clothing, Haversacks, Cotton Bags, &c. Connection: United Kingdom, Colonial. Telephones: Nos. 5026, 5027, and 5028 Central (Private Exchange), Manchester; No. 7726 London Wall, London. Telegraphic Address: " Launch, Man Chester "; " Ealamillo, London." Code: A B C (5th Edition). P.O. Box: 388. Bankers: Lancashire and Yorkshire Bank (Mercantile Bank Branch).

EASTELEINE CO. (THE), Manufacturers of Baking Powder, &c., Newbury, Berks. Hours of Business: 8 a.m. to 6 p.m. Established in. 1885 by Alfred John Pullen. Present Principals: A. J. Pullen and A. N. D. Pullen, Ph.C., M.P.S. Claim that the business, which is now considerable, has been built up entirely upon the merits of the goods put upon the market, all of which are manufactured on the most scientific and up-to-date principles. Factory equipped with up-to-date machinery. Specialities .^ The Berkshire Elect Cake Powder and Baking Powder, Easteleine Yeast Powder, Tartphos Cake Colouring. Samples Gratis. Have received numerous testimonials relating to the excellence of the Powders, and Reports from Medical men as to its purity. Connection: United Kingdom, Foreign, Colonial. Telegraphic and Cable Address: " Easteleine, co. Newbury."

EASTERN COUNTIES SEED CO., Ltd. (THE), Seed Merchants, 31 to 33, Havelock Street, Ilford, Essex. Hours of Business: Val y according to season; Saturdays, close at 1 p.m. Established in 1902 by Frederick Leopold Hugh Sangster and Albert Oates. Incorporated as a Limited Company in 1911. Directors: Frederick Leopold Hugh Sangster (Managing Director) and Albert Oates. Premises: Occupy two buildings covering over 5000 square feet, with offices. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 544 Ilford. Telegraphic Address: " Seeds, Ilford." Bankers: London and South-Western Bank, Ltd.

EASTERN TELEGRAPH CO., Ltd., Electra House, Finsbury Pavement, London, E.C. Flours of Business: 9.30 a.m. to 5 p.m.; Saturdays, 9.30 a.m. to 1.30 p.m. Incorporated as a Limited Company in 1872. Managing Director: Sir John Denison Pender, K.C.M.G. Stations: 11, Old Broad Street, E.C.; 8, Leadenhall Street, E.C.; Market Buildings, Mincing Lane, E.C.; 37 Holborn Viaduct, E.C.; 41 and 42, Parliament Street, S.W.; 6, Denman Street, Borough, S.E.; Foreign Auction Hall, Covent Garden, W.C.; 449, Strand, W.C.; The Baltic Mercantile and Shipping Exchange, St. Mary Axe, E.C. (Bury Street entrance); 4, Electra House, Finsbury Pavement, E.C.; and at principal towns throughout Great Britain. Telephones: (For Chief Station) No. 3632 London Wall, and (Head Office) No. 1127 London Wall.. Telegraphic Addresses: " Signally, Stock, London," for Chief Station; " Eastern, Ave, London," for Head Offices. Cable Addresses: " Signally, London," and "Eastern, London."

EASTES & LOUD, Agricultural Seed Growers and Corn Merchants, Ashford, Kent; and 24, Seed Market, Mark Lane, London, E.C. Hours of Business: Usual. Established in 1846. Present Principals: Charles Loud, Frank R. Eastes. Specialities: Swede Turnip and Mangold Seeds. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 20Y Ashford. Telegraphic Addresses: " Eastes, Ashford "; " Quotient, London." Bankers: London County and Westminster Bank, Ltd. (Ashford and London).

EASTMAN & SON, DYERS AND CLEANERS, LIMITED. Works: Acton Vale, London, W.; also 170 branches in London, the suburbs, and the country. Established in 1802. Is one of the oldest and largest concerns of its kind, - Incorporated as a Limited Company in 1908. Specialities: Dyeing and Cleaning of all articles of Furniture and Dress except underlinen. Dyeing of Silk, Satin, and Wool piece goods, also purification of Bedding and General Upholstery work. Appointed Dyers and Cleaners to H.M. King George, H.M. Queen Alexandra, H.M. Queen Mary, and H.S.H. Crown Princess of Sweden. In 1908 the firm took out a patent for Electrically Heating Irons and other appliances. Telephone: No. 1280 Hammersmith. Telegraphic Address: "Dykleen, Act, London."

EASTMANS, LIMITED, Wholesale and Retail Butchers and Cold Store Proprietors, 91, Charterhouse Street, London, E.C. Incorporated as a Limited Company in 1889. Directors: J. J. Thomson (Chairman and Managing Director), Russell H. Monro, David Roderick, Andrew Dunlop, and A. J. Cartwright. Connection: Unit©d Kingdom, Foreign, Colonial. Telephones: Nos. 547 and 5467 Holborn. Telegraphic Address " Choiceful, London."

EASTWOOD, DANL., & SONS, Wool Merchants and Top Makers. Head Office: St. Peter's Street, Huddersfield, 151, Sunbridge Road, Bradford, and 70, Wool Exchange, London, E.C. Hours of Business: Usual. Established about 1842 by Danl. Eastwood (father of the present senior partner). Founder died in 1885. Business continued by three sons, two of whom died some years ago. Present Principals: Daniel Eastwood, J. E. Eastwood, and J. K. Crosland (son and grandsons of founder). Premises: Warehouses in Huddersfield and Bradford. Staff: Salesmen, Buyers, Clerks, and Wool Sorters. Specialities: Colonial Wools of all classes and Crossbred and Merino Tops. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 61 Huddersfield; No. 236 Bradford. Telegraphic Addresses " Burleigh, Huddersfield "; " Daneast, Bradford." Code: A B C (5th Edition). Bankers: London City and Midland Bank, Ltd.

EASTWOOD, F., & CO., Plain and Fancy Worsted Cloth Manufacturers, Colne Road, Huddersfield. Hours of Business: 9 a.m. to 6 p.m. Established about 1750 as Wool Scourers, Dyers, &c., under the style of John Eastwood & Sons. About 50 years ago Eastwood & Roberts started as manufacturers. Continued as Eastwood & France, and for the last 33 years as F. Eastwood & Co. Present Principal: Harry Arnold Eastwood. One of the oldest firms in the trade. Branch: Selling office, 5, Golden Square, London, W. Specialities: Grey Pinhead Coatings in all weights from 11 to 24 ozs. and Highest Class Fancy Worsteds. Awards: 1st Prize, Crystal Palace; 1st prize, Melbourne; 1st prize, Paris. Connection: World-wide. Telephone: No. 218 Huddersfield. Tele-graphic Address: " Eastwood, Huddersfield." Bankers: West Yorkshire Banking Co., Ltd. Clubs: (Mr. H. A. Eastwood) Devonshire (London), and Huddersfield.

EASTWOOD & HOLT (Successors to Alex Townend & Co.), Colonial Produce Brokers, Dunster House, Mincing Lane, London,, E.C. Hours of Business: 9.30 a.m. to 6.30 p.m. Established about 1857 by Alexander Townend. Present firm formed in 1891, on the retirement of A. Townend, who parted with his goodwill to F. B. Eastwood. Present Principals: Frank Bruce Eastwood and Arthur Frederick Owen Holt. Premises: Have occupied the above address since foundation. Staff: Twenty. Specialities: Chinese and Japanese Produce and Curios, Oriental Carpets and Panama Hats. Telephones: Nos. 5581, 5582 Avenue; Nos. 8833, 8834 Central, London. Telegraphic Address: " Whanghee, London." Bankers: London, City and Midland Bank, Ltd.

EATON CO., LIMITED (THE T.), General Merchants and Manufacturers, Toronto and Winnipeg, Canada. How's of Business: (Canada) 8 a.m. to 5 p.m. Buying and Shipping 0 llices: 7 and 7i, Warwick Lane, London, E.C.; 26, York Street, Manchester; OA, Alliance Chambers, Leicester; 47/8, Scottish Temperance Buildings, Belfast; 103, Rue Reaumur, Paris; 15, Wallstrasse, Berlin; 43, Brandschenkestrasse, Zurich; 45, East 17th Street, New York. Established in Toronto in, 1869, and in Winnipeg in 1905, by the late Timothy Eaton. Incorporated as a Private Limited Company. President: Jno. C. Eaton. Vice-President: R. Y. Eaton. Second Vice-President: Harry McGee. Staff: From 12,000 to 15,000, according to season. Telegraphic and Cable Addresses: " Eaton," Toronto. and Winnipeg; " Collateral, London "; " Etonian," Manchester, Leicester, Belfast, Paris, Berlin, Zurich, New York. Bankers: Dominion Bank (Toronto); Sterling Bank (Toronto); Bank of Montreal and Dominion Bank (Winnipeg); Commercial Bank of Scotland (London) and Dominion Bank; Societe GOnerale Bank, and Lloyds Bank (Paris).

EBBW VALE STEEL, IRON & COAL CO., Ltd. (THE), Ebbw Vale, Mon. London Office: 122, Cannon Street, E.C., Victoria Wharf, Newport, and T. Beynon & Co., Ltd., Cardiff (Coal Sales Agents). Hours of Business: 9 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1868. Directors: Joseph Brailsford (Chairman), Sir Charles Allen (Vice-Chairman), J. W. Beynon, D. A. Thomas, Frederick Mills (Managing Director). Secretary: W. Brundrett. Premises: Own extensive freehold and leasehold areas in Monmouthshire. Staff: 10,000. Business: Colliery Proprietors, Iron and Steel Manufacturers, Steel Rails, Fishplates, Tinplate Bars, Billets, Wagon and Loco Springs, Seamless Tubes (hot and cold drawn), sheets (plain, galvanised and corrugated), Ironfounders, Brick Manufacturers, Colliery output 2,000,000 tons per annum, Finished Steel, 250,000 tons per annum. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1 Ebbw Vale; No. 64 Newport; No. 120 Cardiff; No. 838 Bank, London. Telegraphic Addresses: " Company, Ebbwvale "; " Victor, Newport "; " Beynon, Cardiff "; " Furnaces. London." Bankers: Parr's Bank, Ltd., and London and Provincial Bank, Ltd.

EBERSTEIN (JOHN) & CO., Paper Agents and Merchants, 75, Queen Victoria Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1895 by John Eberstein. Present Principals: John Eberstein, Carl Eberstein. Branch!: Manchester. Business: Paper Agents and Merchants. Telephones: No. 897 Bank; No. 12534 Central. Telegraphic Address: " Skarblacka, London." Bankers: London City and Midland Bank, Ltd.

EBNER, JOSEPH FRANCIS, Parquet, Wood Block, Marble, and Mosaic Work in all branches. Offices and Works: Ebner's Wharf, Stewart Street, Cubitt Town, London, E. Hours of Business: 9 a.m. to 6 p.m. Established in 1874. Specialities: The entire business of this representative firm is of the nature of a speciality. " Ebnerite," the successful Jointless Composition Flooring, is one of the latest features introduced, and has been adopted by leading architects for Churches, Schools, Hospitals, and other Public Buildings a'l over the United Kingdom. The firm's Parquet, Wood Block, and other Floorings (all manufactured at the above works, which are situated on the riverside, and equipped with the latest machinery) also continue in, favour with those requiring best materials. Wherever possible, British labour is used, and only high-class workmen are employed. Mr. Ebner has won thirteen Gold Medals and highest awards at International Exhibitions, including Highest Award, Chicago, 1893, for " Ingenuity and Efficiency" of Ebner's Floors; Gold Medal, Melbourne, 1888; 1st Class Diploma, Adelaide, 1887; Gold Medals, Society of Architects, 1886 and 1887; Gold Medal, Liverpool, 1886; Silver Medal (Highest Award), Inventions Exhibition, London, 1885; Gold Medal, Health Exhibition, London, 1884; 1st Diploma, Delft, 1885; and, for the Hydrofuge Flooring, Gold Medal, Amsterdam, 1883; Diploma, Ghent, 1883; Diploma of Honour, Antwerp, 1885; Gold Medal, Paris, 1889. The firm are contractors to H.M. Office of Works, the Metropolitan Asylums Board, H.M. Irish Board of Public Works, the London County Council, the Admiralty, the War Office, and Corporations, Councils, &c., of nearly all large provincial towns. Stall: Average, 150; some times double. Connection: Worldwide. Telephone: No. 778 East. Telegraphic Address " Ebners, Millcast, London." Code: A B C.

ECCLESHILL OLD MILL CO. (THE), Manufacturers, Eccleshill, Bradford. Hours of Business: 6 a.m. to 6 p.m. Established in 1793 by Hutton, Thornton & Co., as a Woollen Manufactory. Present Principals: W. H. Hutton, A. H. Hutton, Charles Hutton, John H. Hutton, and W. C. Hutton. Reported to be the oldest Mill in the District; parts of the driving gear were put in. over a century ago. Staff: Ninety to one hundred. Specialities: Woollen and Worsted Yarns and Cloths, including Flannels and Shirtings and Tennis Cloths. Connection: United Kingdom and Canada. Telephone: No. 62 Idle, Bradford. Telegraphic Address: " Old Mill, Bradford." Bankers: United Counties Bank, Ltd.

ECONOMIC LIFE ASSURANCE SOCIETY. Amalgamated with the Alliance Assurance Co., Ltd.

"E. C." POWDER CO., Ltd. (THE), 20, Bucklersbury, London, E.C. Works: Postal Address, Bean, Dartford, Kent. Hours of Business: Usual. Established in 1883. Managing Director: W. D. Borland. Claim to have established the first Smokeless Powder Factory in Kent. Staff: Large. Staff Club: Social. Specialities: Highest Grade Smokeless Sporting Powders. The original Hard Grain Powder. Awards: Highest, Inventions Exhibition, 1885, Edinburgh, 1886; Franco-Britisb, 1908; Brussels, 1910; Turin, 1911; Crystal Palace, 1911. Connection: World-wide. Telephone: No. 6096 City (London Office). Telegraphic Address: " Unsmoked, Cannon, London." Codes: A B C (4th and 5th Editions). Bankers: Union of London and Smiths Bank, Ltd.

EDE, SON & RAVENSCROFT, Robe Makers, Court and Diplomatic Tailors, Law Wig Makers, 93 and 94, Chancery Lane, London, W.C. Hours of Business: 9 a.m. to 7 p.m.; Saturdays, 9 a.m. to 1 p.m. Founded in 1689. Is believed to be the oldest firm of the kind, and has had the' honour of working for ten successive Sovereigns of England for 215 years. Specialities: Church, State, Law, all Universities, and Municipal Robes; Levee Dress and Diplomatic Uniforms; Patentees of Law Wigs and Registered Patterns of Gowns, &c. Connection: London, Indian, Colonial and Foreign Courts. Special Appointments to H.M. the King, H.M. the Queen, and H.M. Queen Alexandra. Also fourteen other Appointments. Telephone: No. 602 Holborn. Telegraphic Address: " Ede, Chancery Lane, London." Cable Address: " Eaglehawk, London."

EDELSTEIN (VICTOR) & SON, Ltd., Merchants, Bradford. Hours of Business: 9 a.m. to 6 p.m. Established in 1872 by Victor Edelstein and J. Moser (retired 1902). Joined by A. J. Edelstein in 1909. Incorporated as a Limited Company in 1912. Governing Directors: Victor Edelstein and A. J. Edelstein. Business: Merchants. Connection: United Kingdom, Foreign and Colonial. Telephones: Nos. 41, 152, and 1208 Bradford. Telegraphic and Cable Address: " Edelstein, Bradford." Codes: A B C (4th and 5th Edition), Lieber's, Parker's 12-figure, Staudt and Hundius, and Western Union. Mr. V. Edelstein is Consul of the German Empire for the West Riding of Yorkshire.

EDELSTEN, F. A., & CO., Australian and General Merchants, Dashwood House, 9, New Broad Street, London, E.C. Hours of Business: Usual. Established in 1880 by F. A. Edelsten. Present Principals: F. A. Edelsten, H. McD. Edelsten, C. W. Edelsten. Business: General Merchants, Export and Import. Connection: Foreign, Colonial. Telephone: No. 8578 City. Telegraphic and Cable Address: " Edelsten, London." Bankers: Lloyds Bank Limited.

EDELSTEN (JOHN) & SON, Pin Manufacturers, Mersey Works, Warrington, Lancashire. Established about the middle of the eighteenth century or earlier. Were appointed Pin Makers to the Royal Household in the reign of William IV. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 456. Telegraphic Address: Edelsten, Warrington." Bankers: Manchester and Liverpool District Banking Co. (Warrington).

EDEY, F. G., & CO., Ltd., Electrical Contractors, 25, Warwick Lane, London, E.C. Hours of Business: 8 a.m. to 6 p.m., Saturdays, 8 a.m. to 1 p.m. Established in 1893 by F. G. Edey. Converted into a Limited Company, June 30, 1911. Shareholders: F. G. Edey, D. Edey, and W. J. Edey. Capital: £3000 in £1 shares. Premises: Office, Stores, and Workshops at Warwick Lane. Staff: Fully qualified Electricians; Travellers, Clerical. Business: Contractors for the Installation of Electric Light, Motors, Telephones, Bells, &c. Connection: United Kingdom. Have carried out Installations for many Banks, Insurance Offices, Hotels, and many of the best City Houses; also Contractors to the South-Eastern and Chatham Railway Co., H.M. Office of Works, &c., &c. Telephone: No. 2547 Central. Bankers: London County and Westminster Bank, Ltd. (Head Office).

EDGE, S. F., Ltd., Napier Motors, 14, New Burlington Street, Regent Street, London, W. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company. Managing Director: H. T. Vane. Premises: Offices and Showrooms at 14, New Burlington Street, W.; Garage, 151, Regent Street, W.; and extensive Garage at Sussex Place, South Kensington; extensive Works at Acton. Stag: 106 (New Burlington Street), sixty-one (Sussex Place), 1,672 (Acton). Agencies: In all parts of the world. Business: Makers of Napier Cars. The Company hold patents on several inventions. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 8926, 8927, 8928, 8929 Gerrard. Telegraphic Address: " Nitrifier, London." Bankers: Lloyds Bank Limited (Law Courts).

EDIE (HENRY) & CO., Ltd., Iron and Brass Founders, Bow Foundry, London, E. City Office: 75, Mark Lane, London, E.C. Hours of Business: 6 a.m. to 5 p.m. Established 1843. Incorporated as a Limited Company. Chairman: Richard H. Green. Managing Director: John Weir. Manager: Thomas R. Hill. Business: Iron Founders to the principal Gas Companies, Municipal Corporations, Shipping Companies, &c. Contractors to H.M. Government (Admiralty). Telephone: No. 401 East, London.

EDINBURGH COLLIERIES CO., Ltd. (THE), Coalmasters, Wallyford, Musselburgh. Hours of Business: 8.30 a.m. to 5 p.m. Incorporated as a Limited Company in 1900. Directors: Adam Nimmo (Chairman), James Armour (Managing Director). Premises: Surface area of Leaseholds, fully 9,000 acres. Staff: About 3300. Business: Coalmasters. Telephone: No. 105 Musselburgh (three lines). Tele-graphic Address: " Carbon, Musselburgh.

EDINBURGH LIFE ASSURANCE CO. (THE),. Head Office: 26, George Street, Edinburgh. London Offices: 3, Birchin Lane, E.C., and 166, Piccadilly, W. Established in 1823. Incorporated by Act of Parliament in 1845. President: His Grace the Duke of Montrose, K.T. Vice-President: The Right Hon. Lord Lamington, G.C.M.G., G.C.I.E. Extraordinary Directors: The Hon. Lord Adam, M. Montgomerie Bell, The Right Hon. Lord Kinnear, The Hon. Lord Kyllachy, William MacGillivray, The Hon. the Master of Polwarth. Ordi-nary Directors: Alexander Logan McClure, Sir James Guthrie, Charles E. Marshall, Benjamin Hall Blyth, John M. Howden, Ian Maclntyre, Thomas W. Tod, Professor John Rankine, James Mylne, Archibald Burn Murdoch, James Tuke: Chairman by rotation. Manager: T. M. Gardiner. Secretary and Actuary: A. E. Sprague, D.Sc., M.A., F.F.A., F.I.A. Medical Officer: Sir James .0. Affieck, M.D., LL.D. The Company was founded by Bankers, Accountants, and Lawyers, including Sir Walter Scott, Bart., of Abbotsford. The Company was the first of its kind estab lished north of the Tweed. The Accumulated Funds at 31st December, 1912 amounted to £4,491,280; Subscribed Capital, £500,000—£100,000 paid up and £400,000 uncalled. Branches: Dublin, Glasgow, Manchester, Liverpool, Birming ham, Bristol, Newcastle, Cardiff, Dundee, Leeds. Business: All classes of Life Assurance Policies, Annuities (Immediate and Deferred), and Endowments effected on favourable terms. Connection: United Kingdom only. Telephones: Nos. 4491 and 4492 Edinburgh; No. 659 Bank, London. Telegraphic Addresses: " Edin burgh Life, Edinburgh; " " Indisput able, Stock, London." Bankers: British Linen Bank (London, Edinburgh, and Glasgow); National Provincial Bank of England, Ltd. • Manchester and County Bank, Ltd.; North Eastern Banking Co., Ltd.; London City and Midland Bank, Ltd.; Munster and Leinster Bank, Ltd.; Parr's Bank, Ltd.; Union of London and Smiths Bank, Ltd.

EDINBURGH ROPERIE AND SAILCLOTH CO., Ltd. (THE). Head Offices and Factories, Leith. Hours of Business: Works, 6 a.m. to 6 p.m.; Offices, 9 a.m. to 6 p.m. Established in 1750 by a number of Leith merchants and combinations of Minor Ropeworks. Incorporated as a Limited Company. Directors: Sherriff Fleming, K.C. (Chairman), James T. Hay, Robert H. Pringle, Alan L. Menzies, W. S. and Patrick J. Pringle (Managing Director). Premises: Cover twenty acres. Staff: Works, 1000; Commercial and Representatives, sixty. Branches: Leith, Bernard Street, London, Glasgow, Liverpool, Cardiff, Newcastle, Hull, Lowestoft, Yarmouth, Aberdeen, Peterhead, Montreal, Johannesburg, Cape Town, Christchurch (New Zealand), &c. Specialities: Cordage, Lines, Twines, Binder Twines, Sailcloth, Canvas, Waterproofed Cloth and Covers. Awards: Medals at most of the recent International Exhibitions. Con nection: World-wide. Telephones: Nos. 413 and 447 Leith. Telegraphic and Cable Addresses: " Roperie," Leith, Glasgow, Liverpool, Hull, Aberdeen, Cardiff. " Awnings, London." Codes: A 1, A B C (4th Edition), Lieber's, Western Union (5th Edition). Bankers t Royal Bank of Scotland, Ltd.

EDISON BELL (J. E. HOUGH, Ltd., Proprietors), Makers of Gramophone Records, &c. Works: Glengall Road, S.E. Depot: 43, Cranbourn Street, London, W. Hours of Business: 8 a.m. to 6 p.m. Established in 1909 by James E. Hough. Incorporated as a Limited Company. Directors: James E. Hough (Managing Director), Dr. C. Maynard. Owen, George Burley, William Pierson, Henry Hesford. Purchased the manufacturing assets, works name, goodwill and patent rights of the Edison Bell Phonograph Co., who were the original purchasers for Great Britain of all Thomas A. Edison's Phonograph Patents. Premises: Works cover about one acre. Staff: About 160. Specialities: Gramophone Records. Connection: United Kingdom, Colonial (chiefly), Foreign. Telephones ). No. 65 Hop (Works); No. 2549 Gerrard, London (Depot). Telegraphic Addresses: " Phonokino, London "; " Graphophon, London." Bankers: Cocks, Biddulph & Co.

EDISON & SWAN UNITED ELECTRIC LIGHT CO., Ltd., (THE), Makers of Drawn Wii (Tungsten) and Carbon Filament Lamps (fully licensed under British Patents Nos. 21513/06, 27712/03 and others), and. General Electric Light Apparatus and Fittings, 123-125, Queen Victoria Street, London, E.C.; and Ponders End, Middlesex. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1883 by amalgamation of the Edison Electric Light Co., Ltd., and the Swan United Electric Light Co., Ltd. Incorporated October 26th, 1883. Absorbed in November 1896, the Manchester Edison & Swan Co., Ltd. Secretary: J. E. Harper. Premises: as above. Works at Ponders End, covering twelve acres. Branches: Birmingham, Belfast, Bristol, Cardiff, Dublin, Dundee, Glasgow, Hull, Leeds, Liverpool, Manchester, Nottingham, Newcastle-on-Tyne, Sydney, Adelaide, Melbourne, Brisbane. Specialities: Metal Filament Lamps; also Electric Light Apparatus and Fittings. Patents: Many relating to Electric Lighting. Connection: United Kingdom, Foreign, Colonial. Supply the Admiralty and all Government Departments. Royal Warrants: Special Appointments to H.M. King • George V. and Queen Alexandra; also held appointments to His late Majesty King Edward and to H.M. King George V. when Prince of Wales. Telephone: No. 162 Bank (four lines). Telegraphic Address: " Ediswan," for London and Branches. Cable Address: " Ediswan, London."

EDISON (THOMAS A.), Ltd., 25, Clerkenwell Road, London, E.C. West End Theatre and Showrooms: 8, Gerrard Street, London, W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Incorporated as a Limited Company in 1903. Directors: Thomas A. Edison, Sir G. Croydon Marks, M.P., and Paul H. Crornelin (Managing Director). Assistant General Manager: A. F. Wagner. Associated with Thomas A. Edison and the productions of his laboratories. Premises: Very extensive Plant in Orange, New Jersey (United States). Branches: Depots, New York, London, Paris, Berlin, Sydney, Buenos Ayres, &c. Specialities: Edison Kinetoscopes and Moving Picture Films. Telephones: Nos. 1768 and 1769 C ty; No. 5327 Gerrard (Gerrard Street). Cable Address: "Edisongram, London."

EDMANDS, J., & SON, Trimming Manufacturers, Tower House, Bedworth. London Office: 34, Aldermanbury, E.C. Present Principal: Henry J. Edmands. Specialities: Ladies' Dress Trimthings, Fringes, Tassels, &c.; also Pyjama Braids, Frogs, Girdles, &c. Connection: Home and Colonial. Telephone: No. 3x Bedworth. Telegraphic Address: " Edmands, Manufacturers, Bedworth." Bankers: London City and Midland Bank, Ltd.

EDMESTON (ARCHIBALD) & SONS, Ltd., Engineers to Bleachers, Dyers and Calico Printers, Millwrights, Springfield. Works, Patricroft, near Manchester. Hours of Business: Usual. Established in 1845 by Archibald Edmeston (d.). Incorporated as a private Limited Company. Premises: Cover two and three-quarter acres, equipped with modern appliances. Staff: About 120. Agencies: On the East Coast of England, Antwerp and Sydney (Australia). Business: Makers and Patentees of the Edmeston Cloth Stretching Machine and of the Edmeston & Bentz Bleaching Apparatus, extensively used by Bleachers, Dyers and Calico Printers in the United Kingdom the Continent of Europe and America, &c., and Makers and Patentees of the Edmeston Friction Clutch, known all over the Commercial World. Cotton, Paper and all other kinds of Calender Bowls. Award: Silver Medal, Milan Exhibition, 1906. Connection: World-wide. Contractors to H.M. Government (Admiralty) and to the Colonial Governments. Telephone I No. 3266 Manchester. (Special line direct to Manchester to avoid branch delays). Telegraphic Address: " Edmeston, Patri croft." Code: A B C (5th Edition).

EDMONDS & HARDING, Importers and Dealers in Tea, Coffee, Cocoa, &c., 137, Fenchurch Street, London, E.C. Hours of Business: Usual. Established in 1884 by John W. Barsham, trading as J. W. Edmonds & Co., the present principal. Mr. Harding retired. Staff: Clerical and Warehouse. Specialities: Tea, Coffee, and Cocoa, also Sumatra Cigars and Cheroots. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 7237, London Wall, London. Bankers: National Provincial Bank of England, Ltd.

EDMUNDSON'S, LIMITED, Lighthouse Engineers, Long Continuous Petroleum Lamp Manufacturers, 44, Stafford Street, Dublin. Hours of Business: 7.30 a.m. to 6 p.m.; Saturdays, 7.30 a.m. to 12.30 p.m. Established as a portion of the business of Edmundson's Furnishing and Engineering Co., Ltd. (liquidated in 1906), which was commenced in 1830 by the late Joshua Edmundson. Incorporated as a Limited Company in February, 1906. Speciality: Petroleum Buoy and Beacon Lamps. Also supply spare parts and all accessories. Owners of several patents covering important improvements in Lighthouse illuminations. Connection: World-wide. Contractors to H.M. Government (Admiralty, for Portsmouth, Devonport, Chatham, &c.); also to Trinity House, the Crown Agents for the Colonies, Port Authorities in England, Scotland and Ireland, Canada, and a number of British. Possessions and Foreign Countries. Telegraphic Address: " Edmundsons, Dublin."

EDUCATIONAL COMPANY OF IRELAND, Ltd., Publishers, 89, Talbot Street, Dublin. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established the Irish business of Blackie & Son, Ltd., amalgamated with that of Fallon & Co., Ltd. Incorporated as a Limited Company in 1910. Directors: W. G. Lyon (Chairman and Managing Director), C. J. Fallon, H. P. Courtney and W. Fitzsimmons (Secretary). Premises: Cover three acres, equipped with modern appliances. Staff: Over 300. Staff Clubs: Cricket, Football and Private Library. Branch: 54, Fountain Street, Belfast. Specialities: Educational and Juvenile Books. Connection: United Kingdom, India and America. Telephones: Nos. 2852 and 2853 Dublin (two lines). Telegraphic Address: " Publish, Dublin." Code: A B C. Bankers: Belfast Banking Co., Ltd. (Dublin).

EDUCATIONAL PUBLISHING CO., Ltd., Publishers, School Contractors, Printers, &c., 55 to -57, Penarth Road, and Trade Street, Cardiff. Hours of Business: 8 a.m. to 6 p.m. Established in 1897 by. R. H. Rees, present managing director, as the Educational Publishing Co., in Merthyr Tydfil. Continued by R. H. Rees and H. Howells. Incorporated as a Limited Company in 1907. Directors: Captain A. 0. Vaughan, J. E. Morris, Edgar Jones, M.A., A. J. Probert, and R. H. Rees (Managing Director). Secretary: F. H. Williams, A.C.I.S. Premises: In Trade Street were built as a Tobacco Factory some years ago to oppose the Tobacco Trust. The buildings are extensive, covering four floors in Penarth Road with other larger premises in Trade Street adjoining. Staff: Large. Staff Club: Football (Association), formed a couple of years ago. Business: Publishers , Printers, Booksellers, Wholesale Stationers and School Contractors. Claim to be Pioneets in the publishing of Welsh Books and Charts for teaching on the direct method. Owners of a large number of copyright and protected specialities for school use. Connection: United Kingdom and America chiefly. Telephones: Nos. 2708 and 2709 Cardiff. Telegraphic Address: " Publishing, Cardiff." Bankers: Metropolitan (Bank of England and Wales), Ltd. (Cardiff). Mr. Edgar Jones, M.A., of Barry, Vice Chairman of Directors, is Warden of the Guild of Graduates and a member of the Welsh University Court. Captain A. 0. Vaughan (better known by his pen-name, " Owen Phoscomyl ") is the well-knoWn Welsh historian and novelist. The principal shareholder is Lord Howard de Walden.

EDWARDS, A. & G. H., Ltd., Bird Food and Seed Specialists, 106, Vaughan Road, Camberwell, London, S.E. Hours of Business: 9 a.m. to 6 p.m. Established in 1893 by G. Edwards. Incorporated' as a Limited Company in 1910. Managing Director: George Edwards. Speciality: In Foods for Birds. Connection: United Kingdom and Colonial. Telephone: No. 755 Brixton, London.

EDWARDS BROTHERS, African and General Merchants, Alexandra Buildings, Ormond Street, Liverpool. Hours of Business: Usual. Established in 1870. Present Principals: A. Stanley Bacon and Francis H. Bacon. Premises: Warehouse in Manchester for all sorts of soft goods. Branches: 14, Jackson's Row, Manchester; 30, Rua dos Fanqueiros, Lisbon; Garrison House, Sierra Leone. Business: Merchants in Cotton and General Suppliers to Exporters and Traders abroad. Numerous Sole Agencies and other specialities. Trade Mark: " Ashana." Connection: United Kingdom, Foreign, Colonial. Telephones: No. 537 Central, Liverpool; No. 1454 Central, Manchester. Telegraphic Addresses: " Edwards, Liverpool and Lisbon "; " Activity, Manchester." Codes: A B C, Lieber's, Private.

EDWARDS, GOODWIN & CO., Tobacco Importers, 27, Gradwell Street, Liverpool. Hours of Business: Usual. Established in 1778 by Charles Alexander. Continued by (1) Hunter and Alexander; (2) Robert Edwards; (3) Edwards, Lunt & Co.; (4) Thomas H. Edwards & Co.; (5) Edwards, Goodwin & Co. Present Principals: Charles F. Edwards and Frank A. Goodwin. Premises: Have remained in the same business at same address for 135 years. Business: Importers of Leaf and Strip Tobacco grown in the United States for use of Manufacturers in the United Kingdom, the Admiralty, and for Export. Connection: United Kingdom, Foreign and Colonial. Telephone: No. 2530 Royal, Liverpool. Telegraphic and Cable Address: " Gradwell, Liverpool." Codes: Arnold's No. 5, A B C (5th Edition), and Western Union. Bankers: London City and Midland Bank, Ltd. (Leyland's Branch). Mr. Frank A. Goodwin is Chairman of the Tobacco Trade Section of the Liverpool Chamber of Commerce.

EDWARDS, JAMES, Wholesale and Export Manufacturer of Enamelled Iron Signs, Letters, Meter Dials, &c., " Liver " Enamel Works, Rathbone Street, and 17, Manchester Street, Liverpool. Hours of Business: Works, 7 a.m. to 6 p.m.; Office and Showrooms, 9 a.m. to 6 p.m. Established in 1889 by James Edwards, the present principal. Specialities Enamelled Iron Signs, Letters, Dials, Name and Number Plates for doors, berths, motor cars, &c., Enamelled Copper Letters. Claims to have the largest stock in the Country for Windows and all Advertising purposes. Projecting Swing Signs, Ivorine and Brass Labels, Transfers, Opal Glass Tablets, Repousse Brass and Copper Plates, &c. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 3873 Royal, Liverpool; Showrooms, No. 716 Central, Liverpool. Telegraphic and Cable Address: " Edwards, Rathbone Street, Liverpool."

EDWARDS, J. C., Brick, Tile, Terra Cotta and Sanitary Pipe Maker, Terra Cotta Works, Ruabon, North Wales. Hours of Business: Usual. Established about 1850 by J. C. Edwards. Present Principals: E. Lloyd Edwards and James Coster Edwards (sons). Staff: About 800. Specialities: Red and Buff and other Coloured Terra Cottas, Red Bricks, Tiles, Roofing Tiles, Tesselated Tiles and Sanitary Pipes. Connection: United Kingdom, Colonial (extensive), United States and South America. Telephone: No. 8 Ruabon. Telegraphic Address: " Edwards, Ruabon." Bankers: Richards & Co. (Llangollen).

EDWARDS (WILLIAM) & SON, Fishing and Athletic Netting Manufacturers, Bridport. Export London Office: Phillips, Jones & Co., 6, Lloyds Avenue, E.C. Hours of Business: Works, 6 a.m. to 5.30 p.m.; Office, 9 a.m. to 6 p.m. Established in 1840 by William Edwards. Continued by the eldest son direct. Present Principal: William Saunders Edwards (grandson of the founder). Premises: Cover about three acres; have been annually enlarged. Staff: 600 indoor and outdoor workers. Specialize in all kinds of Nets for Sports and Games; also Fishing Nets, Lines and Twines. Invention: Football Nets as adopted for present world-wide use. Connection: United Kingdom, Foreign and Colonial. Telephones: No. 9 Bridport. Telegraphic Address: " Netting, Bridport." Bankers: Wilts and Dorset Bank, Ltd. Mr. Edwards has been three times Mayor of Bridport, 1907, 1908 and 1909. He was Liberal Candidate for Parliament in 1910, and is Justice of the Peace for the Borough of Bridport and the Western Division of Dorset. Club: National Liberal (Whitehall Place, S.W.). Pastimes: Golf, Motoring and local Yacht-racing.

EFANDEM CO., Ltd. (THE), Electrical and Mechanical Engineers and Manufacturers, Fallings Park Works, Wolverhampton; 83, Upper Thames Street, London, E.C.; and 18, Queen Street, Albert Square, Manchester. Hours of Business: Works, 8 a.m. to 6 . p.m.; Saturdays, close at 12 noon; London, 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m.; Manchester, 9 a.m. to 6 p.m.; Saturdays, close at 1 p.m. Established in 1903. Incorporated as a Limited Company in 1911. Directors: W. B. Kenrick (Chairman), W. J. Fahn, and W. Howcroft. Premises: Works situated on the Garden Suburb estate, Fallings Park, Wolverhampton. Claim they are the most up-to-date works of this class in England. Staff: Over 475. Specialities: Dynamo Lighting Outfits for Motor Cars, Motor Boats, &c. Largest British Works for Electric Pocket Lamps, Lanterns, and Flash Batteries. Makers of Dry Cells, Electric Bells of all kinds, Sheet Metal Works, &c., Patent Spring Terminals. Patents: Various. Connection: United Kingdom, Foreign and Colonial. Telephones: Works, No. 223 Wolverhampton; Nos. 368 and 369 (two lines) City, London; No. 2014 City; Manchester. Telegraphic Address: " Efandem," Wolverhampton, London, and Manchester.

EGLINGTON, WILLIAM, Editor and Proprietor of " The British Export Gazette," " The British and South African Export Gazette," &c., 33 to 35, Eastcheap, London, E.C. Hours of Business: 9 a.m. to 6 p.m. Established in 1892 by William Eglington. Business: Editor and Proprietor of " The British Export Gazette." Claims that it is the leading Export Journal, and " The British and South African Export Gazette " to be the only old-established Anglo-African Commercial journal published. Branches: Throughout the world. Originally proprietor of the " New Age," " The Tattler," &c. Connection: World-wide. Telephone: No. 2619 Avenue, London. Telegraphic Address: " Inkoos, London." Code: A B C (5th Edition). Bankers: London and Joint Stock Bank, Ltd.

EGYPTIAN SALT AND SODA CO., Ltd., (THE), Manufacturers of Salt, Soap, Soda, &c., Gabarri, Alexandria, Egypt. Registered Transfer Office (only), 6, St. Helen's Place, London, E.C. Incorporated as a Limited Company in 1899. Directors: H. Milton (Chairman), D. Rees, R. Henriques, Sir J. Rogers, K.C.M.G., D.S.O., G. Royle, M. Salvago, L. Stagni, C. Choremi, E. Debourg (Managing Director), all in Egypt. In 1904 the firm acquired the undertaking of the Huileries et Savoneries d'Egypte. Premises: Soap and Oil Works, Alexandria and Kafral Zayat; Caustic Soda Works, Wadi Natroun; Salt Works, Alexandria, Wadi Natroun. Specialities: Soap, Oil, Caustic Soda, Salt, Cotton Seed Oil Cake. Telephone: No. 751 Alexandria. Cable Address: " Salt, Alexandria." Codes: Mining and General, A B C (5th Edition). Bankers: National Bank of Egypt. Sir John Rogers is a Knight Commander of the Order of St. Michael and St. George, and holds the Distinguished Service Order.

EHRENBACH, BRUMM & CO., Manufacturers and Merchants, 2, Waterloo Street, Manchester, and 2 and 4, Hick Street, Bradford. Hours of Business: 9 a.m. to 6 p.m. EstabliRhed in 1852 by Bernard Ehrenbach. Present Principals: Consul Charles Brumm, J.P., and Major S. Ehrenbach. Premises: Occupy two large warehouses. Specialities: Manchester Cotton Goods and Yorkshire Stuffs and Woollen Goods. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 3934 Central; No. 2357 Central (Private) Manchester; Nos. 64 and 65 Bradford. Telegraphic Address: " Ehrenbach," Manchester and Bradford. Codes: A 1, A B C (4th and 5th Editions), Lieber's, Western Union and Private (Manchester and Bradford).

EHRMANN BROTHERS, Wine Shippers and Growers, 43, 44 and 47, Finsbury Square, London, E.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1875 by F. B. Ehrmann. Present Principals:, F. B. Ehrmann, B. F. Ehrmann, and P. S. Ehrmann. No. 43, Finsbury Square (principal office) was originally a mansion occupied by the Court Physician of King George III. Branches: Tours-sur-Marne, Bordeaux, and Rudesheim. Business: Shippers of the well-known " Golden Goblet " Champagne. Sole rights of tho unique Ferguson's twenty-years-old " Liqueur Specialite " Whisky, created by the late company, Alex Ferguson & Co., Ltd. Also London House to Ehrmann and Fils, Quaides Chartrons, Bordeaux, and Ehrmann Brothers, Rudesheim on Rhine. Depot of Prince Metternich's Castle Johannisberg Cabinet Hock, bottled at the Castle. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1208, London Wall. Telegraphic and Cable Address: " Ehrmanator, London." Bankers: Bank of England (Head Office) and National Provincial Bank of England, Ltd. (Head Office).

EINSTEIN, S., & CO., Ltd., Coal Exporters and Ship Brokers, 60, Post Office Chambers, Docks, Cardiff; Billiter Buildings, 22, Billiter Street, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Established by Samuel Einstein. Formerly as S. Einstein & Co. Incorporated as a Limited Company in -1910. Directors: S. Einstein (Chairman), T. Einstein, A. A. Einstein, M. Einstein, M. Davis, G. Einstein. Premises: Three rooms and private office in Cardiff. Two rooms and two private offices in London. Staff: Ten. Branches: Swansea; " B." Exchange Buildings, Lombard Street, Newcastle-on-Tyne. Business: Coal Exporters and Ship Brokers. Telephones: No. 29 Cardiff; No. 2309 Central, Newcastle; No. 6306 Avenue, London. Telegraphic Address: " Einsteinly," Cardiff, London, Swansea and Newcastle. Codes: A B C (5th Edition), Watkin's, Scott's and Private. Bankers: London and Provincial Bank, Ltd. (Docks, Cardiff).

ELDER DEMPSTER & CO., Ltd., Steam Ship Owners, Steam Ship Managers, &c., Colonial House, Water Street, Liverpool; London Office, Leadenhall Chambers, 4, St. Mary Axe, E.C. Hours of Business 9 a.m. to 5.30 p.m. Established in 1868 by Alexander Elder and John Dempster. Partnership Successions: (1) Alex. Elder, 1 ohn Dempster, Alfred L. Jones, Wm. John Davey; (2) Alfred L. Jones, Wm. J. Davey; (3) Alfred L. Jones, Wm. J. Davey, Alexander Sinclair; (4) Sir Alfred L. Jones, K C.M.G., John Craig, Harold Davey. Directors: Sir Owen Philipps, K.C.M.G., and Right Hon. Lord Pirrie, K.P., P.C. Liverpool Board of Managing Directors: 0. Harrison Williams, John Craig, David Jones, J. H. Sharrock, E. BickeCaarten. Staff: 250 (in Liverpool). Branches: Manchester, Cardiff, Birmingham, Hamburg, Madeira, Mobile, New Orleans, Montreal, Teneriffe, Grand Canary, Lagos. Is one of the leading firms connected with the West African trade. Also engaged in the trade between Canada and the Cape, &c. Managers of the steamers of the African Steamship Co., British and African Steam Navigation Co., Ltd., Elder Line, Ltd., and Imperial Direct . Line, Ltd. Largely interested in West African Lighterage and Boating Companies, Nigerian Dry Dock .Co., &c. Also Hotel Proprietors. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 7287 Central (four wires). Telegraphic and Cable Addresses: " Elder," Liverpool, Manchester, Cardiff, Birmingham, Teneriffe, Las Palmas, Madeira, Lagos, Mobile, New Orleans, Montreal; " Dempster, Lod, London." Codes: A B C (5th Edition); Scott's; Western Union; Watkins'.

ELDERS & FYFFES, Ltd., Shipowners, Banana Growers and Importers. &c. Head Office: 31 and 32, Bow Street, London, W.C. Hours of Business: 8 a.m. to 6 p.m. Incorporated as a Limited Company in 1901. Directors: A. H. Stockley, A. Roger Ackerley, R. Atcherley, Robert Miller, E. C. Barker, A. W. Preston, Minor C. Keith, Robert Clark. Secretary: J. A. Armstrong. Branches: Forty-nine in the United Kingdom; also at Hamburg, Rotterdam, Havre, Las Palmas, Grand Canary, Santa Cruz de Teneriffe, and at Jamaica, Port Limon (Costa Rica), Santa _Marta, Republic of Colombia, and Colon, Panama. Business: Shipowners. Banana Growers, and Importers from Canary Islands, Jamaica, Costa Rica, and Santa Marta. Have opened up and developed the West Indian. Banana trade. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 1040 (five lines) Gerrard. Telegraphic and Cable Address: " Fyffess," London and all Branches. Codes: Al; Watkins'; A B C; Lieber's. Bankers: Barclay & Co., Ltd. (Pall Mall East).

ELECTRIC CONSTRUCTION CO., Ltd. (THE), Manufacturers of all kinds of Electrical Plant, Dashwood House, 9, New Broad Street, London, E.C. Hours of Business: 9.30 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1893. Directors: P. E. Beachcroft (Chairman), Sir James Pen der, Bart., Sir Henry C. Mance,C.I.E., James Gray (Managing Director, William Bulloch. Works: Bushbury, Wolverhampton, cover about 30 acres. Business: Manufacture of all kinds of Electrical Plant. Patents: Various. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 10920 Central, No. 2671 London Wall, London ' • Nos. 75 and 430 Wolverhampton. Telegraphic Ad-. dresses: " Concordance, London "; " Electric, Wolverhampton." Codes: A 1, A B C (4th and 5th Editions), Western Union, Lieber's, Private. Bankers: Royal Bank of Scotland, 3, Bishopsgate, London, B.C.

ELECTRIC LIGHT INSURANCE & MAINTENANCE COMPANY, Ltd. Head Offices and Chief Stores: 1 and 2, Rupert Court, Rupert Street,W. City Office: 37 and 38, Mark Lane, London, E.C. Hours of Business: Registered Office, 10 a.m. to 5 p.m.; Stores and Electricians, day and night (Sundays and holidays included). Established by a Syndicate in 1894. Incorporated as a Limited Company in the same year. Directors: Alfred Hardie (Chairman), Joseph Woolf. Secretary and General Manager: W. J. Wheatley, F.C.I.S. Premises: For several years occupied 100, St. Martin's Lane, W.C. In 1907 removed to more modern buildings. Stall: Full clerical, chief engi-neer, two assistant engineers, forty to fifty workmen, electricians, wiremen, &c. Business: Insure, maintain, and keep in efficient working condition electric light and plant. Carry out Electric Light Installation work; Power Plant; Medical Electrical Apparatus. Ventilation Schemes designed, installed, and maintained. Arc Lamps, Gas Engines, Dynamos, Motors, Telephones, Electric Bells, Storage Bat teries, supplied and maintained. Con nection: London and suburbs. Telephones: No. 1533 Gerrard; No. 4465 London Wall. Telegraphic Address: " Adjectival, Lon don." Bankers: London Joint Stock Bank, 8, New Coventry Street, W.

ELECTROMOBILE COMPANY, Ltd. (THE), Sale and Hire of Electric Carriages and General Garage, 7, Hertford Street, May fair, W.; Carrington Street and Brick Street (Garage adjoining), London, W. Hours of Business: Open day and night. Established in 1902. Incorporated as a Limited Company in the same year. Directors: Lord Westbury (Chairman), S. F. Edge, H. T. Vane, C. L. Samson, T. Hugh Weguelin, T. G. Chambers. Manager: S. Janson. Premises: Cover over one and a half acres. Staff: Nearly 200 drivers and mechanics. Speciality: Electric Carriages. Awards: Highest award and Gold Medal, Town Motor Carriage Competition, organized by the Royal Automobile Club of Great Britain and Ireland. Connection: United King dom, Foreign, Colonial. Telephone: No. 1045 Gerrard, London (four lines). Tele graphic Address: " Monopolize, London."

ELEY BROTHERS, Ltd., Sporting and Military Ammunition Manufacturers, 254, Gray's Inn Road, London, W.C., and at Birmingham, Glasgow, Liege (Belgium), Florence (Italy). Canadian Branch: Eley Brothers (Canada), Ltd., N. Transcona, Manitoba. Established in 1828 by William Eley. Incorporated as a Limited Company in 1874. Chairman: S. F. Prest. One of the most important firms in the trade. Premises: Factory, Angel Road, Edmonton, London, N.; equipped with modern appliances. Agencies: Sydney (New South Wales), Buenos Aires, Bombay, Winnipeg, Gothenburg, and Cape Town. Specialities: Cartridges for all kinds of Small Arms, Percussion Caps, Gun Wads, Lead Shot and Fulminate of Mercury. Awards: Many, at leading Exhibitions. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Govern ment (Admiralty, War Office, India Office), and to Colonial Governments. Telephone: No. 6828 Holborn (three lines). Tele graphic Address: " Eley, London." Codes: A B C (5th Edition); and Private. Bankers: Parr's Bank, Ltd.

ELKAN, JOHN, Goldsmith and Jeweller, 35, 23, 21 and 48, Liverpool Street, E.C., 70, Leadenhall Street, London, E.C., 69, Cheapside, E.C., 6, The Arcade, Liverpool Street, E.C. Hours of Business: 9 a.m. to 9 p.m. Established in 1873 by John Elkan, present principal. Specialities: Very large Stocks of Jewellery. Gold and Silver Goods in great variety; Toys, Games, &c., at 23, Liverpool Street; and 6, The Arcade; Optical Department, 70, Leadenhall Street. Connection.: United Kingdom, Foreign, Colonial. Telephones: No. 1542 London Wall; No. 727 Avenue; No. 6954 City. Bankers: National Provincial Bank of England, Ltd. Mr. John Elkan is a member of the Court of Common Council, a Governor of the Bishopsgate Foundation (one of the most important City Charities), and a Liveryman of the Turners Company.

ELKIN & CO., Ltd., Music Publishers, 8 and 10, Beak Street, Regent Street, London, W. Hours of Business: 9.30 a.m. to 6 p.m. Incorporated as a Limited Company in 1902. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 3625 Regent. Telegraphic Address: " Enkennel, London."

ELKINGTON & CO., Ltd., Gold and Silver smiths, &c. Head Office, Showrooms, and Works: Newhall Street and Brearley Street Works, Birmingham. Established about 1830 by the late G. R. Elkington and Henry Elkington. Incorporated as a Limited Company in 1887. The works have frequently been visited by members of the Royal Family, and the visitors' book contains some of the most notable auto graphs in existence. Branches: 22, Regent Street, and 73, Cheapside, London, E.C.; 27 and 29, Lord Street, Liverpool; St. Ann's Square, Manchester; 32 and 34, Northumberland Street, Newcastle-on-Tyne; 34, Buchanan Street, Glasgow. Specialities: Art Metal Work and high-class Manufactures in Gold and Silver; also Bronzes and Jewellery. Have taken out numerous patents for inventions, chiefly in connection with electro-plating, which was introduced by G. R. Elkington. Connection: World-wide. Royal Warrants: By Special Appointment to His late Majesty King Edward and H.M. King George V. when Prince of Wales; also to the King of the Belgians, the Imperial Court of Austria, and to the King of Italy and the King of Spain. Telephones: No. 59 Birmingham (for head office, showrooms, and works, Newhall Street, tirmingham); No. 339 Birmingham (for Brearley Street Works); -dos. 8011 and 9642 Central (for Regent Street); No. 892.) Bank (for Cheapside); No. 858 Central (for Lord Street, Liverpool); No. 5160 Central (for St. Ann's Square, Manchester); No. 5586 Royal (for Glasgow); No. 321 Newcastle-on-Tyne. Telegraphic Addresses: " Elkington," Birmingham, London, Liverpool, Manchester, Glasgow, Newcastle; " Silectro, London " (for Cheapside).

ELLANGOWAN PAPER CO. (THE), Paper Makers, Milngavie, by Glasgow. London Office: 20 and 21, Queenhithe, E.C. (John A. Kidd). Hours of Business: Office, 9 a.m. to 6 p.m. Established in 1882 by Andrew N. Bertram, and the present Principal, Colonel John Birrell. Premises: The original buildings are part of a large Cotton Mill, which had to be stopped during the American Civil War. After remaining unoccupied for some years, William Whyte (d.), Merchant of Glasgow, took over the works and converted them into a Paper Mill. Specialities: Fine Writing and Envelope Papers. Connection: United Kingdom, Foreign, Colonial. Telephone: Nos. 1 and 101 Milngavie. Telegraphic and Cable Address: " Ellangowan, Milngavie." Code: A B C (5th Edition). Bankers: Bank of Scotland. Colonel J. Birrell has been Provost of Milngavie, and is a Justice of the Peace for the County of Stirling, Colonel of the Army Service Corps, Highland Division, and Military Member of Dunbartonshire Territorial Association. Clubs: Junior Army and Navy (London); Art (Glasgow).

ELLINS & SONS, Wholesale and Retail Provision. Merchants, Butchers, and Tea Merchants, Central Market, Leeds. Hours of Business: 8 a.m. to 7 p.m.; Saturdays, 7.30 a.m. to 10.30 p.m. Established in 1828 by Henry Ellins. Present Principal: Frederick Cookson (grandson). Premises: Extensive. Stall: Seventy. Specialities: Butter, Bacon, and Cheese. Wholesale and Retail. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government. Telephones: Nos. 368 and 2400 Leeds. Telegraphic Address: " Ellins, Leeds." Bankers: London City and Midland Bank, Ltd.; National Provincial Bank, Ltd.

ELLIOT (GEORGE) & CO., Ltd., Wire Rope Makers, Works, Bute Docks, Cardiff, and Sheaf Steel and Wire Mills, Sheffield. London Office, 16, Great George Street, Westminster. Hours of Business: 10 a.m. to 5 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1834 by R. A. Glass and George Elliot, as Glass, Elliot & Co. The business was acquired by Sir George Elliot (third Baronet) (d.); con firmed for the benefit of Lily Lady Elliot (widow). Incorporated as a Limited Company in 1901. Directors: J. K. Young, B. J. Ringrose, M. Parkinson, S. Stewart (Chairman). Manufacturers of the first Atlantic Cable, laid in 1858. In 1864 the Cable business was separated and carried on by the Telegraph Construction and Maintenance Co., Ltd. Speciality: Locked Coil Wire Ropes. Connection: World-wide. Telephones: No. 897 Victoria; No. 175 Cardiff; No. 51 Sharrow, Sheffield. Telegraphic Addresses: " Elliot Company, Parl, London "; " Elliot Company, Cardiff "; " Sheaf, Sheffield." Bankers: Glyn, Mills, Currie & Co.

ELLIOTT BROTHERS, Electrical and Mechanical Engineers, Century Works, Lewisham, London, S.E. Offices: Central Buildings, Westminster, S.W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1800 by William Elliott. Present Principals: William Oliver Smith, Willoughby S. Smith and G. K. Buller-Elphinstone. General Manager: Laurence W. Smith. One of the oldest firms in the trade. Made all the original instruments used in the laying of the first Atlantic Cable. Premises: Cover three acres, equipped with all the latest improvements. Staff: 400 to 500. Staff Club: Amusements. Committee dealing with all social matters in connection with the works, Chairman L. W. Smith. Specialities: Ships' Logs, Gyro Compasses for use on Battleships, Wimperis Accelerometers and Gradometers, all kinds of Speed Indicators, Recorders and Switchboard Instruments, Telegraph Apparatus, &c. Patents: Very numerous. Awards: Two Bronze Medals, London, 1851; three Bronze Medals, New York, 1853; Silver Medal, Lisbon, 1865; Silver Medal, Paris, 1867; Gold Medal, Paris, 1881; Grand Prix and Gold Medal, Paris, 1889; Grand Prix and Gold Medal, Brussels, 1897; Gold Medal, St. Louis, 1904. Connection: United Kingdom, Foreign, Colonial. Contractors to H.M. Government and to Foreign Governments. Telephones: No. 1218 Lee Green; Nos. 4415 and 4416 Victoria, London. Telegraphic Addresses: " Ohm, London "; Elliottize, London." Code: A B C (3rd Edition). Bankers: Coutts & Co.

ELLIOTT & FRY, Photographers and Photographic Publishers, 55, Baker Street, London, W. Hours of Business: 10 a.m. to 5.30 p.m.; Saturdays, 10 a.m. to 2 p.m. Established in 1863 by the late original partners, Joseph J. Elliott and Clarence E. Fry. Mr. Fry having retired in 1893, Mr. E. C. Elliott, the present owner of the business, was subsequently taken into partnership, and on the death of his father became sole propriator in 1903. The premises consist of two large houses in Baker Street, the establishment being probably the largest of its kind in the world. Specialities: High-class Photography of all kinds, Paintings in Oil and Water Colours from Photographs, &c.; Enlargements of all descriptions, Miniatures, &c.; also Publishers of Photographs of Celebrities since 1863. Connection: Very extensive, British, Foreign, and Colonial, comprising all classes of society, including Royalty. Telephone: No. 293 Paddington. Telegraphic Address: " Photics, London."

ELLIOTT, J. H., & CO., Ltd., Hardware and Metal Merchants, Ernest Street, Holloway Head, Birmingham. Hours of Business: 9 a.m. to 5.30 p.m. Established early in the nineteenth century by Van Wart, Son & Co. Incorporated as a Limited Company. Directors: G. W. Grosvenor, J.P. (Chairman), James Wilson, Charles Holmes and A. D. Wilson and C. H. Holmes (Managing Directors). Formerly trading with the United States and West Indies. East Indian business founded about thirty-five years ago. Staff: Thirty-nine. Branches: Calcutta, 15, Canning Street; Bombay, Hornby Road; Madras, McLean Street. Business: Hardware and Metal Merchants. Connection: East Indies, South America and United States. Telephone: No. 1413 Midland, Birmingham. Telegraphic Address: " Mercatorum, Birmingham." Codes: A B C (5th Edition) and Private. Bankers: Metropolitan Bank (of England and Wales, Ltd.), Bennett's Hill, Birmingham.

ELLIOTT (JOHN W.) & CO., African Merchants, 14, St. Vincent Place, Glasgow. Hours of Business: 9 a.m. to 6 p.m. Established in 1901 by John Wilson Elliott, the present principal. Manager: J. L. Mill. Staff: Total, eighty. Branches: Tunis, Sfax, Sousse, Djerba, Tripoli, Benghazi, Derma, Djibouti, Harrar, Dire-Daoui (Abyssinia). Business: General Store-keeping in Africa. Connection: Foreign. Telephone: No 7691 City, Glasgow. Telegraphic Address: " Half a, Glasgow. Code 8: ABC (5th Edition), Lieber's. Bankers: Clydesdale Bank, Ltd., Glasgow; Tunis Bank, Tunis.

ELLIOTT, J. S., & SON, Timber Merchants, Sawing and Planing Mills, Manu facturers of Gates and Fencing, Cranleigh (L.B. & S.C. Rly. Co.), near Guildford, Surrey. Hours of Business: 8 a.m. to 5.30 p.m. Established in 1845 by J. S. Elliott (d.). Present Principal: Frederick Elliott, son of (since 1895). Premises: Cover several acres. Specialities: Dry English Oak Planks, Beams, &c., for Buildings, Scantlings for Builders and Railway Wagon Manufacturers, Oak Park Pale Fencing, Field Gates, &c. Connection: United Kingdom. Telephone: No. 20 Cranleigh. Telegraphic Address: " Elliott, Cranleigh."

ELLIOTT, SON & BOYTON, Auctioneers and Surveyors, 6, Vere Street., Cavendish Square, London, W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1845 by Henry Elliott. Present Principals: James Boyton, F. A.I. , Frederick James Cousens, F.A.I., Percy Harry Winter, F.A.I. Business: Conduct of Sales by Auction, Surveys, Valuations, General Estate Agency; Sales and Lettings of Private, Professional, and Business Premises in the West End. Connection: United Kingdom. Telephones: Nos. 780 and 334 Paddington. Bankers: Barclay & Co., Ltd. (Cavendish Square). Mr. James Boyton is M.P. for East Marylebone and was a member of the L.C.C., 1907-1910; Past President of the Auctioneers Institute; Past President of the Estate Agents Institute; Member of the Musicians Company.

ELLIOTTS METAL CO., LIMITED, Manufacturers of Copper and Brass Plates, &c., Selly Oak Works, near Birmingham. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1874. Directors: Walter Chamberlain (Chairman), John Arthur Kenrick, Arthur Neville Chamberlain, John Archibald Kenrick, Edward E. Dendy (Managing Director), and Frank Platten. Premises: Well-equipped Works near Birmingham. Branches: London, 22, Leadenhall Buildings, Leadenhall Street, E.C.; Liverpool, 9, Irwell Street; Manchester, 88, Mosley Street. Specialities: Copper and Brass Plates, Sheets, Tubes, Rods, and Wire for all purposes, and Condenser Plates and Tubes of all Alloys; also Yellow Metal in all forms. Specialise in Hot Working Brass Tubes and Plates in any Mixture, " Calido " Brand. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 53 (P.O.) Selly Oak (three lines). Telegraphic Address: " Elmeco, Selly Oak." Bankers: Lloyds Bank Limited (Colmore Row, Birmingham).

ELLIOTT'S MOULDING & JOINERY CO., Ltd., Albert Works, Newbury. Hours of Business: 9 a.m. to 6 p.m. Established in 1862. Incorporated as a Limited Company. Directors: William Goff (Chairman), E. Buckingham (Managing Director), A. Southby and S. Matthews. Staff: 200. Business: Manufacturers, Exporters and Designers of Interior Artistic Wood Work. Patent: Revolving Door. Awards: Fifteen Gold and Silver Medals, for excellence of Woodwork. Connection: English (chiefly) and Abroad. Contractors to H.M. Government. Telephone: No. 312 Newbury. Telegraphic Address: " Smokeless, Newbury." Code: A B C (5th Edition). Bankers: Capital and Counties Bank, Ltd. (London and Newbury).

ELLIS, KISLINGBURY & CO., Merchants and Steamship Agents, 4, St. Mary Axe, E.C.; 68 and 70, Tooley Street, London, S.E.; Dalmeny House, Monument Street, E.C.; and 7/8, Globe Street, Wapling, E. Hours of Business: 9 a.m. to 6 p.m. Established in 1866 by Albert A. Ellis; joined in partnership by Arthur Kislingbury in 1872. Present Principals: Arthur Kislingbury, Harry Parker, and Reginald Kislingbury. Premises: Head Office, 4, St. Mary Axe, E.C.; Offices and extensive Warehouses in Tooley Street; Passenger Agency, 180, Piccadilly, W. Staff: About thirty. Agencies: Represent several important Continental Houses and Steamship Co's. Connections: United Kingdom, Australia, Cape, France, Siberia, West Indies, South America, &c. Telephone: No. 312 Avenue. Telegraphic Address: " Kislingbuy, London." Bankers: Bank of Scotland.

ELLIS (MESSRS.), Booksellers and Publishers, 29, New Bond Street, London, W. Hours of Business: 9 a.m. to 6,30 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1728 by John Brindley at the present shop, then only recently built. Dealing in rare old books and manuscripts, portraits and prints forms the prominent feature of the business. Connection: United Kingdom, Foreign, and Colonial. Telegraphic Address: " Ellscrut, London."

ELLIS, PARTRIDGE & CO., Ltd., Slate Merchants and Shippers, Slating and Tiling Contractors, Brick and Terra Cotta Manufacturers. Head Office: Grey Friars, Leicester. Hours of Business: Usual. Established in 1876 by A. B. Partridge, the present Chairman, and William Henry Ellis, J.P., D.L. (d.). Incorporated as a Private Limited Company in 1904. Directors: A. B. Partridge (Chairman), F. S. Partridge (Managing Director). Branches: London, Kentish Town, N.; Leyton, Lcndon, N.E.; Bristol, Southampton, Portsmouth, Manchester. Business: Manufacturers of Terra Cotta and Facing Bricks. Shippers of Slates from the Penrhyn and Dinorwic (Velinheli) Quarries. Connection: Extensive. Contractors to H.M. Government and General Roofing Contractors. Telephones: No. 299 Leicester; No. 2406 North, London No. 106 Walthamstow. Telegraphic Addresses t " Elcho, Leicester "; " Elchovia, Kentish, London." Bankers: Parr's Bank, Ltd.

ELLIS (RICHARD) & SON, Surveyors, Auctioneers, and Estate Agents, 45, Fenchurch Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 2 p.m. Established about 1790 by Richard Ellis, who took into partnership his son Richard, since when the title of the firm has remained unaltered. Present Principals: Richard Adam Ellis (since 1876), grandson of the founder, Nathaniel Sherry (since 1901), and Rae Adam Ellis (1911). One of the oldest established firms of Surveyors, Auctioneers, and Estate Agents in the City. Telephone: No. 2545 Avenue.

ELLIS, SIMPSON & SAUNDERS, Silk Lampshade Makers, St. Martin's Court, Ludgate Hill, London, E.C. Hours of Business: Usual. Established in 1887 by Bishop, Ellis & Co. Partnership Successions: (1) Hugh Ellis and Samuel Saunders, 1896 to 1906, trading as Ellis & Saunders; (2) Hugh Ellis, T. A. Simpson and S. G. Saunders, 1906, upon the retirement of Samuel Saunders. Present Principals: Hugh J. Ellis, T. A. Simpson, S. G. Saunders. Specialities: Silk and beaded shades for all kinds of Lighting; also Fluted Linen Shades. Connection: United Kingdom and Shipping. Telephone: No. 6506 City (two lines), London. Telegraphic Address: " Mitre, London."

ELLIS, SON & PARAMORE, Surgical Appliance Makers, Spring Street Works, Sheffield. Hours of Business: 9 a.m. to 6 p.m. Established in 1800 by Joseph Ellis. Joined by Joseph Ellis (son) in 1830; (2) William Paramore (d.), 1845. Present Principal: Joseph William Paramore (since 1880). Commenced as Manufacturers of Surgical Instruments. Later developing Surgical and General Orthopaedic Appliances. Premises: Four storey building forming a square and covering a quarter of an acre, equipped with modern appliances. Staff: Eighty. Specialities: Trusses, Surgical Appliances, including Artificial Limbs, Leg Appliances, Deformity Appliances, Surgical Boots, and Ladies' and Gentlemen's Belts. Patents: Several in Trusses and Deformity Appliances. Connection: Home, Foreign, and Colonial. Telephone: No. 244 Sheffield. Telegraphic Address: " Trusses, Sheffield." Bankers: Sheffield and Hallamshire Bank, Ltd.

ELLIS & SONS, Auctioneers, Valuers, Surveyors, 21, Spring Gardens, Manchester (Head Office). Hours of Business: 8.30 a.m. to 6 p.m. Established in 1877 by the late Thomas Ellis, and are one of the largest property owners in the City. Present Principals: W. Craven Ellis and James Ellis. Staff: Over one hundred. Branches and Sub-Offices: London, Southport, Altrincham, Mossley, Chester, Buxton, Harrogate, St. Arens-on-Sea, Rhyl, Colwyn Bay; also representatives in all the large towns in the United Kingdom. Foreign representatives in New York, Philadelphia, Chicago, Montreal, Melbourne. The business is divided into six departments. Telephones: Manchester, Nos. 5481 and 1770 City; No. 1831 Central; London, No. 1293 Mayfair. Telegraphic Addresses: " Covenant, Manchester "; " Ellisoneer, London." For telephones and telegraphic addresses of branches see Directories. Bankers: Manchester and County Bank, Ltd. (Head Office), King Street, Manchester.

ELLIS, W., & CO., Ladies' Belt and Fancy Manufacturers to the Wholesale Trade .and Shipping, 18, Aldermanbury, London, E.C. Hours of Business: 8.45 a.m. to 7 p.m.; Saturdays, close at 1.30 p.m. Established in 1904 by William Ellis. Present Principal: William Christopher Ellis. Founded for and became known through the invention of the successful Butterfly Belt. Premises: Consisting of two large floors. Staff: Twenty. Outdoor workers, 100. Specialities: All kinds of Fancy Belts, Silk Elastic, Tinsel Elastic, and made-up Silk; also goodclass imitation Fur Stoles and Muffs. Patents and Registrations connected with Ladies' Belt Adjustments or Designs. Connection: Wholesale Houses in London, Manchester, and the Provinces. Shipping principally to Canada and Australia. Telephone: No. 9607 London Wall. Telegraphic Address: " Waistbelts, London." Bankers: Union of London and Smiths Bank, Ltd. (Cripplegate).

ELLISON & CO., Cotton Brokers, African Chambm.s, 19, Old Hall Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m. Established by Thomas Ellison in 1871. Present Principals: Henry W. Mears (1892) and J. Stanley Ellison (1900). Have been Commercial Editors of the " Liverpool Daily Post " since its first inception. Staff: Twenty-two. Business: Selling Brokers of Spot Cotton and Brokers for Futures. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 444 Liverpool. Telegraphic Address: " Ellison, Liverpool." Codes: Meyer's and Shipperson's. Bankers: London City and Midland Bank, Ltd. Mr. Mears is a member of the American Appeal Committee and Damp Appeal Committee.

ELLISON (JOHN B.) & SONS, Woollen Merchants, Manufacturers, Exporters and Importers, 5, 6 and 7, Golden Square, London, W. Hours of Business: 8.30 a.m. to 5.30 p.m.; Saturdays, 8.30 a.m. to 1 p.m. Established in 1823 by the late John B. Ellison (senior). Premises: Extensive. Staff: 200. Branches London, 33 and 34, Pulteney Street, and 25, 25A and 26, Bridle Lane; Philadelphia, Ellison Building, 22, 24 and 26, South Sixth Street, and 13, 15, and 17, Decatur Street; Montreal, 10, Victoria Square; Paris, 18, Rue Vivienne • Buenos Aires, Vienna, Hamburg, Madrid, Cape Town, Melbourne, Toronto, New York, Boston, Baltimore, Buffalo, Chicago, Cincinnati, Cleveland, Detroit, St. Louis, Pittsburg, Minneapolis, Odessa. Business: Manufacture, Export and Import of Woollens and Worsted Fabrics. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 1468 Gerrard, London (three lines). Telegraphic Address " Pendle, London." Code: A B C (5th Edition). Bankers: London County and Westminster Bank, Ltd., Hanover Square, London, W.

ELSOM, GEORGE, Seed Grower and Merchant, Rope, Sack and Cover Manufacturer, Market Place, Spalding, Lincs. Hours of Business: 8 a.m. to 8 p.m. Established in 1845 by Isaac Elsom. Succeeded by George Elsom (d. 1902). Present Principal: George Elsom since 1902; acquired the business of the late Thomas Slater and Son, Boston, in 1910. Branch: Market Place, Boston, Lincs. Speciality: Agricultural Seed Growing. Telephone: No. 52 Spalding. Telegraphic Address: " Elsom, Seedsmen, Spalding "; " Elsom, Ropemaker, Boston."

ELWORTHY BROTHERS & CO., Ltd., Woollen Manufacturers, Westford Mills, Wellington, Somerset. Hours of Business: Usual. Established in 1780 by William Elworthy and Thomas Elworthy. Incorporated as a Limited Company in 1866. Directors: T. 'N. Sully, J.P. (Chairman), R. 0. Sully, J.P., H. Elworthy, Walter Fry, and S. Hewett. One of the oldest firms in the trade. Premises: Extensive fully equipped Works Branches: London, 42, Noble Street, E.C.; Belfast, 20, Waring Street; Manchester, 3, Paton Street, Piccadilly; Walsall, Quadrant Buildings, Stafford Street; Glasgow, 49, Virginia Street. Specialities: Serges, Blankets, Coatings, Estamenes, Dress Tweeds, Collar Checks, Saddlers' Serges, Bandages, Blanketings and Worsted Yarns. Awards: Gold Medal, International Exhibition, Crystal Palace, 1884. Connection: United Kingdom, Foreign, Colonial. Telephones: No. 7 Wellington; No. 240 Central, London; No. 215-YE Royal, Glasgow. Bankers: Parr's Bank, Ltd.

EMERSON WALKER & THOMPSON BROTHERS, Ltd., Patent Windlass and Capstan Manufacturers, Dunston, Gateshead-on-Tyne, and 6, Lloyd's Avenue, London, E.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1855 by Edmund Walker. Incorporated as a Limited Company in 1884. Directors: H. Eastcott, J.P. (Chairman), James W. Thompson, H. Walker Eastcott (Managing Directors), G. E. W. Bridge, H. Russell Eastcott. Staff: 400 to 500. Specialities: Patent Windlasses, Capstans and Forgings. Connection: World-wide. ' Contractors to H.M. Government. Telephones: No. 1138 Newcastle; No. 692 Avenue, London. Telegraphic Address: " Nestor, Gateshead-on-Tyne." Code: A B C (5th Edition). Bankers: Lloyds Bank Limited.

EMMOTT & CO., Ltd., Newspaper Proprietors and Publishers, Proprietors of " The Textile Manufacturer," the "Mechanical World," and several Annual Diaries, 65, King Street, Manchester (Head Office); London, 20, Bedford Street, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established: "The Textile Manufacturer" in 1875, the " Mechanical World " in 1883, both founded by the late W. T. Emmott. Incorporated as a Limited Company in 1891. Director and Manager: W. H. Spurr. Business: The publication of Technical Books and the journals as above. Connection: United Kingdom, Foreign, Colonial, particularly the Far East, India, and New Zealand. Telephones: No. 696 City, Manchester; No. 3529 Gerrard, London. Telegraphic Address: " Textile, Manchester." Bankers: London City and Midland Bank, Ltd.

EMMOTTS & WALLSHAW, Ltd., Cotton Spinners and Manufacturers, Vale Mills, Oldham. Hours of Business: 9 a.m. to 6 p.m. Incorporated as a Limited Company in 1899, formed by the amalgamation of the firms of Thomas Emmott & Sons, Ltd., and the Wallshaw Mills Co., Ltd., both of which were established in the early part of last century. Directors: James Duncuft, J.P. (Managing Director), Right Hon. Lord Emmott, George Henry Emmott, Joses Hanson, Robert Wood. Staff: 900. Branches: 38, George Street, Manchester; Bassishaw House, London, E.C. Specialities: Spinning of American and Egyptian Yarns, Plain and Gassed, Manufacture of Velvets, Satteens, Sheetings, &c. Award: Gold Medal, Paris, 1867. Connection: United Kingdom, Foreign; Colonial. Telephones: No. 124 Oldham; No. 1652 Manchester. Telegraphic Addresses: "Emmotts, Oldham "; " Emson, Manchester." Bankers: London City and Midland Bank, Ltd.; Manchester and Liverpool District Bank.

EMPIRE ALUMINIUM CO., Ltd. (THE), Manufacturers of Aluminium Foil. London Office: 4, Lloyds Avenue, E.C. Works: 13/27, S. Shamrock Street, Glasgow. Hours of Business: London Office, 10 a.m. to 5.30 p.m. Incorporated as a Limited Company in 1910. Managing Director: P. Stuart Brown, F.C.S. Premises: Works, three-storey building, covering forty square yards by seventy square yards. Staff: Total, 150. Specialities: Manufacture everything for which Tin Foil is used, guarantee greater satisfaction with Aluminium Foil, of which they are the sole manufacturers in the United Kingdom, suitable for Bottle Tops, Tea Packet Wrappers, &c. Awards: Gold Medal, for Aluminium Foil, " Hygienic Excellence," Crystal Palace Exhibition, 1911. Telephones: Nos. 211 and 212 Avenue, London; No. 42 Gorbals, Glasgow. Telegraphic Addresses: " Skyscraper, London "; " Alumnus, Glasgow." Bankers: Union Bank of Scotland, Ltd., Ingram Street, Glasgow.

EMPIRE PRINTING INK CO., Ltd., (THE), Manufacturers of Fine Printing Inks, Varnishes, &c., 6, Tudor Street, London, E.C. Hours of Business: 7.30 a.m. to 6 p.m. Established in 1908 by G. A. Maxwell, Incorporated as a Limited Company in 1908. Managing Director: G. A. Maxwell. Premises: Extensive building for manufacturing in Hill Street and Friar Street, Southwark, S.E. Staff: 50. Specialities: Printing Inks of every description. Connection: United Kingdom, Foreign and Colonial (extensive). Telephone: No. 2296 City, London. Telegraphic and Cable Address: " Empinkos, Fleet, London." Code: Lieber's. Bankers: Bank of England (Law Courts).

EMPIRE TYPEWRITER CO., Ltd. (THE), 77, Queen Victoria Street, London, E.C. Incorporated March 10th, 1896, as the Empire Typewriter Syndicate, Ltd.; style altered to present form June 30th, 1903. Telephone: No. 5773 Bank. Telegraphic and Cable Address: "Untouched, London."

ENFIELD CYCLE CO., Ltd., (THE) Manufacturers of Cycles, Motor Cycles, and Carrier Vehicles, Enfield Works, Redditch. Hours of Business 9 a.m. to 6 p.m. Incorporated as a Limited Company. Premises; Cover over 8 acres. Staff: About 1000. Branch: 48, Holborn Viaduct, London, E.C. Specialities: Bicycles, Carrier Vehicles and Motor Cycles. Patents: Very numerous. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6 Redditch. Telegraphic Address: " Cycles, Redditch."

ENGELS, ALBERT, Wool Merchant, 30, Nelson Street, Bradford. Hours of Business: Usual. Established in 1891 as Engels & Vieler (dissolved 1898). Present Principal: Albert Engels. Business: Export of Wool, Tops, Noils, &c. Speciality: Scoured Wools, Alpaca-, Camel's Hair-, Mohair-, and Cashmere-Noils. Connection: United Kingdom, the Continent of Europe and the Far East.

ENGLISH BROTHERS, Ltd., Timber and Slate Merchants, Wisbech and Peterborough. Hours of Business: 9 a.m. to 6 p.m. Established in 1844 by Henry Hampden English. Incorporated as a Limited Company in 1895. Premises: Cover about twenty-five acres. Staff: About fifty. Branches: Peterborough, Sutton Bridge, Boston, King's Lynn. Specialities: Timber Importers, Creosoting, manufacture of Sheds, Gates, Fencing, Fruit Baskets, &c. Patents: Fruit Baskets, &c. Connection: Worldwide. Telephones: No. 4 Wisbech; No. 1 Peterborough. Telegraphic Address: " English, Wisbech." Bankers: Barclay & Co., Ltd.

ENGLISH CARD CLOTHING CO., Ltd.—See SYKES (JOSEPH) BROTHERS.

ENGLISH GRAINS CO., Ltd. (THE), Manufacturers of and Dealers in Brewers' Dried (Desiccated) Grains. Offices: 30, Union Street. Works: Derby Road, Burton-on-Trent. Hours of Business: 9 a.m. to 5 p.m. Incorporated as a Limited Company in 1892. Directors: C. W. Tindall (Chairman), George Lathbury, Thomas Morton, R. A. Murray, William Hollins, and H. G. Few. Claim to be the pioneers of the Brewers' Dried. Grains trade in England and Wales. Specialities: Brewers' Dried (Desiccated) Grains. Telephones: No. 5, Works; No. 166, Offices, Burton-on-Trent. Telegraphic Address: " Granary, Burton-on-Trent." Bankers: Lloyds Bank Limited.

ENGLISH, SCOTTISH & AUSTRALIAN BANK, Ltd., 38, Lombard Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, close at 1 p.m. Incorporated under Charter in 1852; Reg's. tered as a Limited Company in 1893. Directors: C. J. Hogan (Chairman), John Annan Bryce, M.P., Hon. Sir John A. Cockburn, K.C.M.G., Rt. Hon. Viscount Knutsford, James Jackson and John Paterson. Branches: Victoria, forty-two; New South Wales, forty-nine; South Australia, thirty-two; Queensland, fifteen; Northern Territory, one. Business: Letters of Credit and Drafts issued; Remittances made by Telegraphic transfer; Bills negotiated or forwarded for collection; Banking and Exchange business of every description transacted with Australia. Telephone: No. 6062 London Wall, London. Telegraphic Address: " Hill-corn, London." Bankers: Bank of England; London County and Westminster Bank, Ltd.

ENGLISH & SCOTTISH LAW LIFE ASSURANCE ASSOCIATION. Head Office: 33, St. James's Square, London, S.W., and 41, Charlotte Square, Edinburgh. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1839. Directors: London, Monier F. Mcnier Williams (Chairman), Ernest Noel (Vice Chairman), the Rt. Hon. Lord Castletown, K.P., William Ellis HumeWilliams, K.C., M.P., Sir Hy. Mather Jackson, Bart., Edward Lingard Lucas, Walter Percy Norton, Tho Hon. Sidney Pool, Sir Henry Francis Wilson, K.C. M.G. General Manager: Albert G. Scott. Actuary and Secretary: John Spencer, F.I.A. Directors: Edinburgh, Robert Strathern, W.S. (Chairman), James Adam, James Balfour-Kinnear, W.S., Charles Ccok, W.S., A. W. Robertson, Durham, C.A., James Steuart, W.S. Manager and Secretary: Walter A. Smith, F.F.A. Branches: Dublin and Glasgow, and the principal Cities in Great Britain. Business: Every description of risk con1 ingent on human life undertaken, also issues Leasehold Redemption Policies and Assurances against Issue Risks. Telephones: No. 528 Regent (Head Office, London); No. 2599 Edinburgh. Telegraphic Addresses: " English Scottish, St. James, London "; " Assurance, Edinburgh."

ENGLISH SEWING COTTON CO., Ltd., National Buildings, St. Mary's Parsonage, Manchester. Telegraphic Address: " Stitching, Manchester." Selling Agents: The Central Agency, Ltd., Wellington Street, Glasgow, and branches.

ENGLISH VELVET & CORD DYERS' ASSOCIATION, Ltd. (THE), Dyers, Printers and Finishers of Piece Goods, Velvets, Cords, Moles, &c., 30, Princess Street, Manchester. Hours of Business I Usual. Incorporated as a Limited Company in 1899. One of the associated companies dates back to 1768. Directors: Henry Worrall (Chairman), Samuel Brooks (ViceChairman arid Managing Director), Samuel Ashton, Joseph Clare, Samuel Driver, and B. H. Crabtree, Empsall Dyson, Thomas Kenyon and Charles F. Worrall (Managing Directors). Share Capital: Authorized, £722,302; Subscribed, £211,886 5-per cent. Preference; £290,083 Ordinary. Specialities: Dyes " Fast to Rubbing " on Velvets and Velveteens, Odourless Finish in Fustian Cords, Moles, &c. Telephones: Nos. 1538, 1539, and 1540 Central, Manchester. Telegraphic Address t " Veloutier, Manchester." Bankers: Manchester and County Bank, Ltd.

ENOCH & SONS, Music Publishers, 14 and 14A, Great Marlborough Street, London, W. Hours of Business: 9.15 a.m. to 6.15 p.m.; Saturdays, 9.15 a.m. to 1 p.m. Established in 1869 in London by Emile S. Enoch, the present head of the firm, and in L865 in Paris. Branches: Paris, New York, Toronto, and Brunswick, Germany; also agents in all parts of the world. Specialities: Music Publishing. Were the first to introduce in England Litolff's Editions of Classical Works. Awards: Diplome d'Honneur, Brussels, 1897; Grand Prix, Paris, 1900; Grand Prix, St. Louis, 1904; French Legion of Honour, 1907. Connection: World-wide. Telephone: No. 5595 Gerrard. Telegraphic Address: " Litolff, Reg, London." Cable Address: " Litolff, London."

ENSORS, Ltd., Wholesale Furriers, 6, Newgate Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established in 1881 by F. G. Ensor and F. A. Weber, the latter retired in 1896. Incorporated as a Limited Company in 1905. Managing Director: F. G. Ensor. Premises: Very extensive and well equipped. Removed from St. Paul's Churchyard in 1889. Staff: About 200. Branches: Glasgow, Dublin, Leipzig. Specialities: Fur Garments and Fur-Lined Coats. Connection , Chiefly United Kingdom, United States, Canada. Telephones: No. 3087 Central, London; No. 7705 City, Glasgow. Telegraphic Addresses: " Ensorceler, London; " " Ensorceler, Glasgow." Bankers: London County and Westminster Bank, Ltd.

ENTWISLE & GASS, Ltd., Engineers, Bleachers' Machinists, Ironfounders, Atlas Foundry, Nelson Street, Bolton. Hours of Business: (Works), 6 a.m. to 5 p.m: (Office), 8 a.m. to 5.30 p.m. Established in 1842. Incorporated as a Limited Company in 1890. Directors: W. G. Gass (Chairman), T. J. Gass and G. P. Gass (Secretary). Premises: Well-equipped Foundry and Machine Shops, with modern appliances for general mechanical engineering. Specialities: Machinery for Bleaching, Dyeing, and Finishing Cotton Goods; Special Laundry Machinery; Centrifugal Pumps and Air Compressors. Telephone: No. 1399 Bolton (Private Branch Exchange). Telegraphic Address: " Foundry, Bolton." Bankers: Williams Deacon's Bank, Ltd.

ENTWISLE & KENYON, Ltd., Ewbank Works, Accrington. Hours of Business: Works, 6 a.m. to 5.30 p.m.; Office, 8 a.m. to 5.30 p.m.; Saturdays to 11.30 a.m. Established in 1864 by John Ramsbottom and George Hacking for the manufacture of Water Meters. Incorporated as a Limited Company in 1897. Directors: James Kenyon (Chairman), Jonathan Barnes, Richard Walton Kenyon, William Henry Kenyon, Managing Directors. Secretary: Robert Bradley. Staff: About 250. Specialities: Washing, Wringing, and Mangling Machines, Vices, and Carpet Sweepers. Connection: United Kingdom, six travellers. Agencies in Sydney, Melbourne, Adelaide, Brisbane, Cape Town. Buenos Aires. Telephone: No. 491 Accrington. Telegraphic and Cable Address " Ewbank, Accrington." Code: A B C (5th Edition). Bankers: Manchester and Liverpool District Banking Co., Ltd.

ENTWISTLE (ROBERT) & CO., Ltd., Quilt Manufacturers, Lincoln Mill, Washington Street, Bolton, Lancashire, and 4, Aytoun Street, Manchester. Established in 1880 by Robert Entwistle, who was joined in partnership by Joseph Entwistle. Incorporated as a Limited Company, June 26th, 1891. Chairman and Managing Director: W. L. Entwistle. Staff: (Workpeople), 400. Specialities: White and Fancy Quilts of all descriptions. Connection: United Kingdom, Foreign, Colonial. The Company have Home Agencies in London, Glasgow, Leeds, Belfast, Dublin, and Aberdeen; and Foreign and Colonial Agencies in New York, Montreal, Paris, and Constantinople. Telephones: No. 304 Bolton; No. 3293 Manchester. Bankers: Union Bank of Manchester, Ltd.

EPPS (JAMES) & CO., Ltd., Homoeopathic Chemists and Cocoa Manufacturers, Cocoa Works: Holland Street, Southwark Street, London, S.E. Hours of Business: 9 a.m. to 6 p.m. Established by James Epps in 1839. Incorporated as a Limited Company in 1893. Directors: Hahnemann Epps (Chairman), J. W. Epps (Managing Director), G. W. Perks, W. E. Cosway. J. Hummel, Secretary. Speciali ties: Prepared Cocoa, Cocoa Essence, Chocolate. Premises: Head Offices and Works in Holland Street, Southwark. Depots: Manchester, Birmingham. Branches: 48, Threadneedle Street, E.C., and 60, Jermyn Street, S.W., devoted to the business of Homoeopathic Chemists. Connection: Throughout the United King dom, and in every English-speaking country. Telephone: No. 2380 Hop. Telegraphic Address: " Epps, Friars, London."

EPSTEIN, J., & CO., Picture Frame and Moulding Manufacturers, Rupert Street, Bristol. Hours of Business: 8 a.m. to 8 p.m. Established in 1869 by Joseph Epstein. Present Principals: Joseph Epstein, Eli Epstein, Simon Epstein and Michael Epstein. Branches: Bristol, Rupert Street, Host Street, Broad Street, Tower Lane; also London, Capetown, and Johannesburg; Moulding Factories, Germany. Specialities: Solid Wood Polished and Carved Mouldings, prepared without any composition, specially suited for export. " Engold " Gold Enamel (sole manufacturers and proprietors), Picture Frames, Photo and Postcard Frames, Fine Art Publishing, Mount Cutting, Cardboard and Strawboard. Patent: " Bristol " Mitre Planing Machine (sole manufacturers). Awards: Gold and Silver Medals at various Exhibitions for excellence. Connection: United Kingdom, Foreign, Colo nial. Telephone: No. 3793 Bristol. Telegraphic Address: "Mouldings, Bristol." Code: A B C (4th and 5th Editions). Bankers: National Provincial Bank of England, Ltd.

EQUITABLE LIFE ASSURANCE SOCIETY (THE), Mansion House Street, London, E.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1762 under a Deed of Settlement, and Incorporated in 1892, with a Memorandum and Articles of Association. Actuary and Manager: W. Palin Elderton, F.I.A. Premises: The Society's House in Mansion House Street, London, E.C., is its only office. Business: All classes of Life Assurance are transacted. Telephone: No. 8189 Bank. Telegraphic Address: " Equitassus, Stock, London."

EQUITY & LAW LIFE ASSURANCE SOCIETY, 18, Lincoln's Inn Fields, London, W.C. Hours of Business: 10 a.m. to 4 p.m.; Saturdays, 10 a.m. to 1 p.m. Established in 1844. Directors: John Croft Deverell (Chairman), Richard Stephens Taylor (Deputy - Chairman), J. Austen -Cartmell, A. D. Bateson, K.C., Felix Cassel, K.C., M.P., Edmund Church, Philip G. Collins, Robert W. Dibdin, Sir Kenelm E. Digby, G.C.B., K.C., Charles Baker Dimond, Sir Howard W. Elphinstone, Bart., Richard L. Harrison, L. W. North Hickley, Archibald Herbert James,William Maples, Allan Ernest Messer, Edward Moberly, the Rt. Hon. Lord Justice Phillimore, Charles R. Rivington, Mark Lemon' Romer, K.C., the Hon. Charles Russell, H. P. Bowling Trovanion. Actuary and Secretary: W. P. Phelps, M.A., F. I. A. Assistant Actuary: A. C. Thorne, F.I.A. Assistant Secre tary: B. H. Dames. Established with a Capital of £1,000,000, divided into 10,000 shares of £100 each, held by nearly 200 members of the legal profession. Policies are issued on several Plans— Whole Life, Endowment, Short Term, Convertible Term Assurances. Telephone: No. 1657 Holborn. •

ERITH & DARTFORD LIGHTERAGE CO., Ltd., (THE), Tug and Barge Owners, Lightermen and Shipping Agents. Head Office: Erith, Kent, and at Old Trinity House, Water Lane, London, E.C., and Victoria Wharf, Dartford, Kent. Hours of Business: 8 a.m. to 10 p.m. Established in 1898 by Norman A. L. Cockell. Incorporated as a Limited Company in 1902. Directors: Sir Montagu C. Turner (Chairman), Norman A. L. Cockell (Managing Director), G. B. Allen, G. E. Cockell and A. Brown. Business: Tug and Barge Owners, Lightermen and Shipping Agents. Connection: United Kingdom and the Continent (extensive). Telephone: No. 8 Erith, No. 304 Avenue, No. 42 Dartford. Telegraphic Address: " Headlight, Erith." Bankers: London County and Westminster Bank, Ltd.

ERITH OIL WORKS, Ltd., Manufacturers of High-grade Salad Oils, Cocoanut Oils, Cotton Oils, Arachide and Sesame Oils, Vegetable Butters, &c., 1-4, Great Tower Street, London, E.C. Hours of Business: 10 a.m. to 6 p.m. Incorporated in London, 1907. Managing Director: F. Lausen. Manager: A. Braae. Secretary: A. Barfod. Premises: Factory at Erith, standing on ten acres of ground, with 400 ft. frontage to river Thames; equipped with every modern improvement. The Company have excellent facilities for supplying Biscuit Manufacturers, Bakers, Margarine Makers, and Oil Dealers at home and abroad with above-named commodities. Telephones: Nos. 5212 and 5213 Avenue; No. 3 Erith. Mr. F. Lausen and Mr. A. Braae are members of the Baltic Exchange, London.

ERSKINE, WILLIAM, Gunsmith Manufacturer and Patent Cartridge Loading Machine Maker, Loreburn Street, Dumfries, N.B. Hours of Business: 8.30 a.m. to 7.30 p.m. Established in 1795 by Thomas Erskine at Newton Stewart, succeeded at Newton Stewart by James Erskine, who invented and patented the Erskine Cartridge Loading Machine. Present Principal: William Erskine, grandson of the Founder (since 1891). Removed to present address in 1907. One of the oldest firms in the trade. Specialities: Gunsmith and Fishing Tackle Trade, and Manufacturing of Cartridge Loading Machines. Connection: World-wide.

ERWOOD, W. L., Ltd., Advertising Agents, 30, Fleet Street, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m.; Saturdays, 9.30 a.m. to 1 p.m. Established in 1889 by W. L. Erwood (retired after amalgamation). Incorporated as a Limited Company in 1897. Managing Director: V. J. Reveley. Staff: Fourteen to twenty, according to the season. Branches Australia, America, Germany, Austria, Switzerland, Italy, France, Belgium, Norway. Agencies at all Ports throughout the world.

ESCHMANN BROTHERS & WALSH, Surgical Instrument Makers, 23, Bartholomew Square, Old Street, London, E.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, Close at 1 p.m. Established about 1830 by J. R. Walsh. Speciality; Elastic Gum Catheters. Patents: Silver Woven Catheters, &c. Connection: United Kingdom, Foreign, Colonial. Telephone; No. 10330 Central, London. Telegraphic Address: " Catheter, London." Bankers: London County and Westminster Bank, Ltd.

ESCOMBE, McGRATH & CO., Freight Brokers to the P. & 0. Steam Navigation Co., Ship and Insurance Brokers, 3, East India Avenue, Leadenhall Street, London, E.C. Hours of Business: Usual. Present Principals: W. V. B. McGrath, Rowland L. Escombe, Ellis Escombe, G. R. B. McGrath and M. V. B. McGrath. Branches: Manchester, Albert Square; Liverpool, 14, Water Street; Birmingham, 32, Paradise Street; Glasgow, 26, West Nile Street; Southampton, 18, Canute Road; Middlesbrough, Dock Chambers; Grimsby, Albert Gardens; Immingham (Lincs.), King's Dock; London, Royal Albert Docks, E., and Tilbury Docks, Essex. Business: Freight Brokers to the P. & 0. .Line, Ship and Insurance Brokers. Agents in Great Britain for the East Asiatic Co., Ltd. (Copenhagen), Rotterdam Lloyd Royal Mail Line, Swedish East Asiatic Co.. (Gothenburg). Connection: World-wide. Telephones: No. 3700 Avenue, London; No. 3722 City, Manchester; No. 625 Liverpool; No. 791 Midland, Birmingham; No. 9648 City, Glasgow; No. 290 Southampton; No. 273 Middlesbrough; No. 115 Central, Grimsby. Telegraphic and Cable Address: " Escombes " London and all offices. Codes: A B C (4th and 5th Editions), Watkins (with Appendix), Lieber's, A 1, Scott's (10th Edition). Bankers: London County and Westminster Bank, Ltd. (Lombard Street, E.C.).

ESSEX & SUFFOLK EQUITABLE INSURANCE SOCIETY, LIMITED, the Fire Office, Colchester. London Ofictce: 56-62, New Broad Street, E.C. Hours of Business: Usual. Established in 1802. Incorporated by Special Act of Parliament in 1906. Capital: Authorised, £600,000; Subscribed; £560,000; Paid-up, £56,000. Directors: Samuel J. Pipkin, (Chairman), Col. R. B. Colvin, C.B. (Deputy-Chairman), W. Gurney Benham, C. N. Brooks, Alexander Glegg, W. E. Grimston, Arthur F. Lake, Sir Thomas Barrett Lennard, Bart., Christopher W. Parker, Joseph Smith, Capt. N. A. C. de H. Tufnell. General Manager and Secretary S. C. Turner. Branches: Leeds, Liverpool, Manchester, Newcastle-on-Tyne, Sheffield, Birmingham, Bristol, Cambridge, Chelmsford, Ipswich, Glasgow, Channel Islands (Jersey), Southampton, Nottingham, Cardiff, Reading, Leicester. Business: Fire Insurance; all classes of Accident Insurance, Burglary, Third Party, and Workmen's Compensation. Connection: World-wide. Telephones: No. 11 (National) Colchester; No. 4416, City (four lines). Telegraphic Addresses: " Essfolk," Colchester, London, and all Branches, except Channel Islands, which is " Godelius, Jersey."

ESSLEMONT & MACINTOSH, Manufacturers and Wholesale and Retail Warehousemen, 20 to 24, Union Street, and 1 to 17, Broad Street, Aberdeen. Hours of Business: 8.30 a.m. to 6 p.m. Established in 1871 by Peter Esslemont (d. 1894) and William Macintosh ( d. 1913). Present Principals: George Birnie Esslemont, J.P., M.P., James Esslemont, J.P. Premises: Claim to have the most extensive Warehouses in the North of Scotland. Large Wholesale Department and Retail Department, equipped with up-todate appliances. Staff: About 400. Specialities: General Drapery; the manufacture of Hosiery and Underclothing. Large Wholesale Department. Supply every description of General Drapery and Outfitting in the Retail Department. Connection: United Kingdom (chiefly North of the Tay, including Orkney and Shetland Islands), United States, Colonial. Telephone: No. 2914 National (Aberdeen). Telegraphic Address: " Essleinont, Aberdeen." Bankers: Union Bank of Scotland.

ESTEY ORGAN COMPANY, 12, Rathbone Place, Oxford Street, London, W. Hours of Business: 9 a.m. to 6 p.m. Saturdays, 1 p.m. Established in 1846 by Jacob Estey. Incorporated as a Company. Manufacturers of Reed and Pipe Organs; also Pianos. Telephone: No. 9517 City. Telegraphic Address: " Estey, London."

EUING & CO., Ltd., Ship Biscuit Manufacturers, Flour Merchants, &c., 15, 16, 17, and 18, Strand Street, Liverpool. Established reputed in 1790, Founder unknown. Incorporated as a Limited Company in 1912. Managing Director: John A. Wilson. Claim to be the oldest firm in its line in Liverpool. New Factory and Warehopse make it the most up-to-date Ship Biscuit Factory in Liverpool. Premises: Situated on line of Docks. Specialities: Supply ing the principal Steamship Lines and exporting to West Africa, South America, &c. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 4501 Liverpool. Telegraphic Address: "Euing, Liverpool." Bankers: London City and Midland Bank, Ltd.

EVANS, ADLARD & CO., Ltd., Paper Manufacturers, Postlip Mills, Winchcombe, S.O., Glos. Hours of Business: Office, 9 a.m. to 6 p.m. Established early in the eighteenth century. Succeeded by the present firm in 1850. Incorporated as a Limited Company in 1900. Directors: E. Adlard, J.P. (Chairman), F. Bird, F. W. Adlard and C. T. Henney. Premises: Mill Buildings cover upwards of three acres. Staff: 110. Specialities: " Postlip " Blotting Papers and Filterings. Connection: World-wide. Telephone: No. 7 Cleeve Hill. Telegraphic and Cable Address: " Adlard, Winchcombe." Bankers: Capital and Counties Bank, Ltd. (Cheltenham).

EVANS BROTHERS, Builders and Contractors (The Derbyshire and Notts Coignet Contracting Co. (Evans Brothers), Reinforced Concrete Constructions), Greenhill Lane, Alfreton, Derbyshire. Hours of Business: 6 a.m. to 6 p.m.; Saturdays, close at 12 noon. Established in 1903 by L. P. Evans and A. H. Evans, the present principals. Premises: Cover two acres. Employees: About 100. Specialities: Ferro-concrete Constructions, Elevated Water Tanks, Bridges, &c. Telephone: No. 3 Riddings. Telegraphic Address: " Evans Brothers, Riddings." Bankers: Crompton and Evans Union Bank (Branch of Parr's Bank, Ltd.).

EVANS (DAVID) & CO., Ltd., Silk Merchants, Importers, and Printers, 1, Wood Street, Cheapside, London, E.C. Hours of Business: 9 a.m. to 5 p.m. Established prior to 1820 by David Evans. Incorporated as a Limited Company, March 20th, 1894. Directors: George Evans (Chairman), James Wilson (Secretary), and Robert C. Evans. Specialities: Silks of all kinds, English, European, and Eastern, notably Chinese, Japanese, and Indian Silks. Are Silk Printers at their Print Works, Crayford, Kent. Have branches and correspondents at Glasgow, Manchester, Lyons, Paris, Brussels, Vienna, Berlin, New York, Montreal, Cape Town, Yokohama. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 253 Bank. Telegraphic Address: " Facile, London."

EVANS, D. H., & CO., LIMITED, Drapers, Silk Mercers, Lacemen, Milliners, &c., 290 to 322, Oxford Street; 1, 1A, and 4, 5, 6, 7, Chapel Place; and 1, 2, 3, 4, and 21, 22, 23, 24, Old Cavendish Street, London, W. Incorporated April 4th, 1894. Present Directors: Sir Alfred J. Newton, Bart. (Chairman), J. Boyton, M.P., E. Cohen, D. H. Evans, W. Mendel, E. Webb (Managing Director). Secretary: J. W. Jupe. One of the representative London establishments in the Dress, Drapery, and allied Trades. Premises cover a large area; include Restaurant and Re tiring Rooms. Specialities: Silks, Lace, Dress Fabrics, Millinery, Flowers, Feathers, Costumes, Mantles, Mourning Goods, Ladies' and Children's Under clothing, Baby Linen, Furs, Trimmings, and all accessories of Dress; also Curtains, Carpets, and Furnishing Drapery, Stationery, Pictures, Leather Goods, Trunks, Ironmongery, Electro-Plate, Toys, China, and Oriental Goods. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 6240 Mayfair, Gerrard. Telegraphic Address: "Evanthes, London."

EVANS (JOHN) (LIVERPOOL), Ltd., Building Material Merchants, 88 to 92, Soho Street, Liverpool. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Depots, 7 a.m. to 5.30 p.m.; Saturdays, 7 a.m. to 1 p.m. Established in 1883 by John Evans. Incorporated as a Private Limited Company in 1911. Directors: John Evans (Managing Director), Robert Evans, J. R. Williams, T. Pulford. Branches: 6 and 8, Oil Street, and Spekeland Siding (London and North Western Railway), Edge Hill, Liverpool; 20, Dacre Street, Birkenhead. Specialities: Slates, Cement, Laths, Joinery, Sanitary Pipes and Fire Clay Goods. Telephones: Nos. 102 and 539, Royal, Liverpool; No. 1025 Birkenhead. Telegraphic Address: " Pipes, Liverpool."

EVANS (JOSEPH) & SONS, Ltd., Manufacturers of Engineers' Tools, Steel, Files, &c., Highfield Tool and Steel Works, Heeley, Sheffield. Hours of Business: 6.30 a.m. to 6 p.m. Established in 1852 by Joseph Evans. Incorporated as a Limited Company in 1897. Managing Director: Thos. G. Evans. Premises: Extensive Works at above address, covering about three acres, equipped with modern machinery and appliances. Staff: 300. Specialities: Engineers' Tools, Vices, Screwing Tackle, Ratchet Braces, Hammers and Spanners. Connection: United Kingdom, Foreign, Colonial. Tele phones: No. 868 Sheffield; No. 313 Sharrow. Telegraphic Address: " Evans, Heeley, Sheffield." Bankers: Sheffield Banking Co., Ltd.

EVANS (JOSEPH) & SONS (WOLVERHAMPTON), Ltd., Pumping Machinery Makers, Culwell Works, Wolverhampton. Hours of Business: Office, 9 a.m. to 5.30 p.m.; Works, 6.30 a.m. t) 5.30 p.m. Established in 1830 by Joseph Evans. Succeeded by Joseph Evans, J.P. (d.), and William Evans (sons). Continued by William Evans, J. Osmund Evans, Walter H. Evans, and George H. Evans. Incorporated as a Private Limited Company in 1907. Directors: -William Evans (Chairman), J. Osmund Evans, Walter H. Evans. Premises: Extensive, well-equipped Works cover ten acres. Stall: 700. Specialities: Pumps and Pumping Machinery of every kind. Patents: Numerous. Connection: World-wide. On Admiralty List. Contractors to the War Office, India Office and Crown Agents for the Colonies. Telephone: No. 39 (two lines) Wolverhampton. Telegraphic Address: " Evans, Wolverhampton." Bankers: Lloyds Bank Limited.

EVANS, RICHD., & CO. (Trimming Manufacturers and Importers), Ltd. -Warehouse: 24, 25, and 26, Watling Street, London, E.C.; Factories: Hollybush Gardens, Bethnal Green, London, E. Hours of Business: 9 a.m. to 5 p.m. Established about 1845. Incorporated as a Limited Company in 1897. Specialities: Fancy Trimmings, Furs and Fur Trimmings, Upholstery Trimmings. Connection: United Kingdom and Colonies. Telephone: No. 6050 London Wall. Telegraphic Address "Passementerie, Cent, London."

EVANS, SONS, LESCHER & WEBB, Ltd., Wholesale and Export Druggists and Manufacturing Chemists. Registered Office: 56, Hanover Street, Liverpool. London Office: 60, Bartholomew Close, E.C. Hours of Business: (Office) 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m.; (Warehouse), 8 a.m. to 6 p.m.; Saturdays, 8 a.m. to 1 p.m. Established in London in 1827 by John Evans and Joseph Sydney Lescher; in Liverpool, 1833, by same partners. Partnership Successions: (London), Evans & Lescher; Evans, Lescher, & Evans; Evans, Lescher & Webb. (Liverpool), Evans & Lescher; Evans, Sons & Co. Incorporated as a Limited Company in 1902 under present title. Directors: John James Evans (Chairman), Sir Edward Evans, Edward Alfred Webb, William Paterson Evans, Alfred Bickerton Evans, James Herbert Everett Evans, Thomas Edward Lescher, Harold Edward Webb, John Nevett Evans, Kenneth Wollaston Everett Evans, Stephen F. Webb. Premises: Head office and warehouses at above address in Liverpool (formerly the Bank of England premises its that city); large warehouses and offices in Bartholomew Close, London; laboratories and mills, Fleet Street and Wood Street, Liverpool; Lime Juice Stores, Fleet Street, Liverpool. Business: A large home and export trade as Wholesale Druggists and Manufacturing Chemists. Are sole consignees of the wellknown " Montserrat " Lime Fruit Juice, and are proprietors of many Specialities under distinctive trade-marks. The business is one of the most extensive of its kind in the United Kingdom, and gives employment to over 1,000 persons. Connection: United Kingdom, Foreign, Colonial. Associated with the National Drug and Chemical Co. of Canada, Ltd., of which Mr. Alfred Bickerton Evans is one of the Vice-Presidents. Telegraphic Addresses: " Lescher, London "; " Basilio, Liverpool." Bankers: Manchester and Liverpool District Banking Co., Ltd.; Bank of Liverpool, Ltd.; Union of London and Smiths Bank, Ltd. Mr. John James Evans, Chairman of the Company, is a J.P. for Cheshire, an Alderman and Chairman of the Finance Committee of the Cheshire County Council, a nominee member of the Mersey Docks and Harbour Board, &c. Sir Edward Evans is a J.P. for Cheshire and Chairman of the General Committee of the National Liberal Federation. Mr. A. B. Evans is a Director of the Merchants Bank of Canada, Ltd.

EVANS (THOMAS) & SON, Ltd., Chamois Leather and Parchment Manufacturers, Sawston, near Cambridge. Hours of Business: Usual. Established by Thomas Evans nearly one hundred years ago. Incorporated as a Limited Company in 1884. Directors: Sir John Turney, J. C. Whittard, and J. Mycroft. Premises: Cover about four acres. Staff: About 100. Specialities: Chamois Leathers and Parchment. Connection: United Kingdom, Foreign and Colonial. Bankers: London County and Westminster Bank, Ltd. (Cambridge).

EVANS (WALTER) & CO., Ltd., Cotton Thread. Manufacturers, Boar's Head Cotton Manufactory, Derby. Hours of Business: 6 a.m. to 5.30 p.m. Established in 1783 by Walter Evans. Incorporated as a Private Limited Company in 1905. Governing Director: John Peacock. Claim to be one of the oldest Cotton Thread Manufacturing firms in the country. Premises: Situated on the River Derwent, one mile north of Derby. Freehold site of about six acres. Staff: About 200. Branches: 9, Paper Street, London, E.C.; 12, Lever Street, Manchester; 4, Lower Free Lane, Charles Street, Leicester; 19, Spencer Road, Northampton; Union Chambers, Weekday Cross, Nottingham; 15, Oxford Row, Leeds; 74, Miller Street, Glasgow; 42, Upper Arthur Street, Belfast. Specialities: Sewing and Crochet Cottons for Hand and Machine. Threads for Boot and Shoe, Ready-made Clothing, Corset and Shirt Manufacturing, &c. Awards: 1862, London, Prize Medal " For very strong and most superior thread "; 1865, Dublin, Prize Medal; 1867, Paris, Gold Medal; 1873, Vienna, First Class Medal " For Progress." Connection: United Kingdom, Foreign, Colonial. Telephone: No. 540 Derby. Tele-graphic Address: " Wevans, Derby."

Bankers: Crompton & Evans Union Bank (Branch of Parr's Bank, Ltd.).

EVANS & WORMULL, Surgical Instrument Makers, 14, King William Street, Strand, London, W.C. Hours of Business: 9 a.m. to 7 p.m. Established in 1670 by John Evans. The business has been in the hands of the Wormull family since 1855. Present Principal: E. J. Wormull. One of the oldest firms in the trade. Specialities: Surgical Instruments. Awards Gold Medals, London Exhibition, 1851; Calcutta, 1884; Melbourne, 1880 and 1881; Silver Medals, London, 1862, 1873 and 1881; Paris, 1867; Sydney, 1880; Adelaide, 1882; Brisbane, 1882, &c. Telephone: No. 9553 Gerrard, London.

EVANS-JACKSON, J. E., & CO., Patent Agents and Engineers, Bath House, 57 to 60, Holborn Viaduct, London, E.C. Hours of Business: 9.30 a.m. to 6 p.m. Established in 1890 by J. E. Evans Jackson (Consulting Engineer and Patent Agent), and C. Urquhart Fisher (Solicitor and Patent Agent—retired fifteen years ago). Present Principal: J. E. Evans Jackson. Agencies: All over the world. Specialities: Patents, Designs and Trademarks in all departments. Connection: World-wide. Telephone: No. 288 Holborn. Telegraphic and Cable Address: " Jackfish, London." Codes: Western Union, A B C (5th Edition). Mr. Evans-Jackson is Chairman of the Patents, Designs and Trade Marks Section of the London Chamber of Commerce, Chairman of the Incorporated Society of Industries, Hon. Secretary of the Imperial Industries Club, and a member of the Council of the London• Chamber of Commerce.

" EVENING NEWS " (THE).—Sce ASSOCIATED NEWSPAPERS, Ltd.

" EVENING STANDARD AND ST. JAMES'S GAZETTE."—Sec STANDARD NEWSPAPERS, LIMITED.

EVERED & CO., Ltd., Brassfounders, Bedstead Makers and Tube Drawers, Surrey Works, Smethwick, near Birmingham. Registered Offices and Showrooms: 30 to 35, Drury Lane, London, W.C. Hours of Business: 9 a.m. to 5 p.m. Established in 1809 by Richard Evered. Continued by (1) Richard Evered and Son; (2) Richard Evered and Co. Incorporated as a Limited Company. Chairman: W. G. Kent. Managing Director: Q. J. Evered. London Office still where established in ] 869. Smethwick Works cover five acres, equipped with all up-to-date appliances. Staff: 1000. Branches: Glasgow, Cape Town, Sydney and Buenos Ayres. Specialities: Variety of Brass Manufactures; Gas Light and Water Fittings; Electric Light Fittings and Electric Bells; Cabinet Brassfoundry of every description; Metallic Bedsteads, Cots and Wire Mattresses; Brass and Copper Tubes, Rolled Metals, &c. Trade Marks " Evered "; " R. E. & S. "; and " E. Co." Awards: Paris, Buenos Ayres, and Sydney. Connection: World-wide. Contractors to H.M. Government (Admiralty, War Office, India Office). Telephones: Smethwick 201 (Private Branch Exchange); 7901 to 7903 Gerrard, London. Telegraphic Addresses: " Evereds, Birmingham "; " Evered, London." Code: A B C (5th Edition). Bankers: National Provincial Bank, Ltd.

EVERETT, CLEAR & HAYWARD, Woollen and Silk Merchants, 18, Charing Cross Road, London, W.C. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 1 p.m. Established by C. J. Kennerley & Co. Partnership Successions: (1) Cruickshank, Everett & Co.; (2) Everett, Clear & Hayward. Present Principals: Thomas Henry Clear, William May Clear, Richard James Hayward. Specialities: Fancy Woollen and Worsted Goods. Connection: United Kingdom, Foreign, Colonial. Telephone: No. 2721 City. Telegraphic Address: " Clear, Westrand, London." Bankers: Barclay & Co., LW,

EVERSHED & VIGNOLES, Ltd., Electrical Engineers, Acton Lane Works, Chiswick, London, W. Hours of Business: 9 a.m. to 6 p.m.; Saturdays, 9 a.m. to 12.30 p.m. Established in 1885 by Edmunds & Goolden. Partnership Successions: (1) Goolden & Trotter; (2) W. T. Goolden & Co.; (3) Easton, Anderson & Goolden, Ltd. Incorporated as a Limited Company in 1895, when the instrument-making section of the business was purchased by the present company from Easton, Anderson & Goolden, Ltd. Directors: Sydney Evershed, E. B. Vignoles and A. Schneider (Managing Directors), H. M. Gregory. Premises: Cover about 1i acres and are well equipped with modern machinery. Staff: 350 to 400. Branch: 110, Cannon Street, London, E.C. Business: Manufacture of Electrical Instruments. Specialize in Portable Instruments for measuring Resistance, Signalling Systems for ships, especially men-of-war. Connection: World-wide. Telephone: Chiswick, 1370 (two lines), London. Telegraphic Address: " Dorothea, Chisk, London." Codes: A B C (5th Edition), Western Union (Universal), Engineering (2nd Edition ). Bankers: London County and Westminster Bank, Ltd.

EVERTON & WILSON, Ltd., Manufacturers of all kinds of Household Utensils in Copper, Brass and Tinplate, Highgate Works, Leopold Street, Birmingham, trading as C. W. Smith at Balsall Heath; as Bateman & Smith at Stanhope Street; and as Lovett Walding & Co. at Rea Street South, Birmingham. Hours of Business: 8 a.m. to 7 p.m. Established in 1889 by E. T. Everton. Incorporated as a Limited Company in 1907. Directors: Edward Thomas Everton (Managing Director) Ernest James Wilson McCormick and William Bourne Everton. Premises: Occupy four works in Birmingham, all equipped with up-to-date appliances. Staff: 350 to 400. Specialities: Stove Tea Kettles, Steam Cookers, Tea Urns, Afternoon Tea Kettles on Stands, Fish Kettles and all kinds of Household Utensils. Patents: Numerous in Stove Kettles, Steam Cooker, &c. Hold Certificate of Hygiene for their patent Peerless Steam Cooker. Connection: United Kingdom, Australia, New Zealand, Canada India and Belgium. Telephone: No. 2210 Midland, Birmingham (three lines). Telegraphic Address: Everwil, Birmingham." Bankers: Lloyds Bank Limited (Birmingham). Mr. Everton is a member of the Birmingham City Council.

EXPLOSIVES AND CHEMICAL PRODUCTS, Ltd. (THE), Finsbury Pavement House, London, E.C. Works: Great Oakley, near Harwich. Hours of Business: Usual. Incorporated as a Limited Company in 1905. Premises: Cover 180 acres. Specialities: All Blasting Explosives for Mines and Quarries, Public Works, &c., Chemicals, Nitrate of Lead, &c. Connection: United Kingdom. Contractors to H.M. Government (Admiralty, War Office), Corporations, &c. Telephone: No. 10617 Central, London. Telegraphic Address: " Barbierro," London, Great Oakley.

EXSHAW, J. H., & CO. (Successors to Valentine Purrey), Steam Waggon, Tram and Railway Automotor Builders, 1-31 Boulevard Jean Jacques Bosc, Bordeaux, and 81, Shaftesbury Avenue, London, W. Hours of Business: Usual. Established in 1901 by Valentine Purrey. Succeeded in 1909 by J. H. Exshaw, the present principal. Manager, United Kingdom: David M. Turner. Premises: Extensive Works, equipped with all modern appliances. Staff: About 500. Branches: London, 36, Raymouth Road, Bermondsey, S.E.; Paiis, 22, Rue Clisson (xiii.). Specialities: Steam Wagons, Tram and Railway Automotors. Patents: Covering Boilers, Donkey Pumps, Wheels, Engines, Winches, Automatic Water Feed, Water Heaters, Acetylene Lighting, &c. Connection: United Kingdom, Foreign, Colonial. Telephones: Nos. 19-69 Bordeaux; No. 357 Regent, London; Nos. 821-47, Paris. Telegraphic Address: " Pur-reauto," Bordeaux and Paris; " Purreauto, Piccy, London."

EYLAND & SONS, LIMITED, Manufacturers of all kinds of Buckles, Rushall Street, Walsall. Hours of Business: Usual. Established in 1760. Incorporated as a Limited Company in 1894. One of the oldest houses in the trade. Specialities: Brace, Belt, and Strap Buckles of every description; Patent Lever Buckle. Telegraphic Address: " Eyland, Walsall."

EYRE SMELTING CO., Ltd. (THE), Sole Manufacturers of the " Eyre " Antifriction Metals, and " Bamber's " Nonencrusting Zincs, Tunbridge, Kent; and 28, Victoria Street, Westminster, London, S.W. Hours of Business: Works, 7 a.m. to 6 p.m.; Office, 9 a.m. to 5.30 p.m.; Saturdays, close at 12.30 p.m. Incorporated as a Limited Company. Agencies: In all parts of the World. Specialities: " Eyre " Anti-friction Metals used by many leading English, English-owned, Colonial and Foreign Railways; also Tramway, Marine and for lining bearings, for the highest speeds and heaviest pressures of all classes of machinery. Also Sole Manufacturers of " Bamber's " Non-encrusting Zincs for Primary Batteries, used largely by the General Post Office, and by Colonial and Foreign Governments and Railways; also by some of the largest Electrical concerns. Connection: World-wide. Contractors to H.M. Government (Admiralty, Post Office) and to Foreign Governments. Telephones: No. 5870 Victoria, London; No. 134 Tonbridge. Telegraphic Address: " Eyrish, Tonbridge." Codes: A B C (5th Edition) and Lieber's.

EYRE & SPOTTISWOODE, Ltd., King's Printers and Government Booksellers. Head Office: 6, Middle New Street, London, E.C. Government Book Dept.: East Harding Street, E.C., and 2, Victoria Street, Westminster, S.W. Telephone: No. 2200 Holborn. Telegraphic Addresses: (Head Office), " Count Eyre, London "; (Government Dept.), " Eyre, London."

EYRE & SPOTTISWOODE (BIBLE WAREHOUSE), Ltd., King's Printers and General Booksellers, 33, Paternoster Row, E.C. Telephone: No. 50 Holborn. Telegraphic Address: "Exaltedly, London."

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