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The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would involve violation of the copyright law. Author: Society of Accountants and Auditors Title: List of members, articles, by-laws, examination... Place: London Date: 1899 MASTER NEGATIVE # COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD RESTRICTIONS ON USE: ;^M- t-. _:|^ 406 Sol Society of aooountants and auditors. List of members, articles, bye-lans, examina- tion papers, and library catalogue ... London, Wilkinson, 1899. 370 p. ISg- cm. \ TECHNICAL MICROFORM DATA FILM SIZE: ■'^mm REDUCTION RATIO: l2: \ IMAGE PLACEMENT: lA C^ IB IIB DATE FILMED: (n/n IQT INITIALS: M.l^ TRACKING # : /H5iy 0CD.90 FILMED BY PRESERVATION RESOURCES, BETHLEHEM. PA. Ca) 3 CD cr 09.0 3 X i o N CO ho I — ^-< OOM 01 ■■■■lllB 3 > CD Q, O o m CD O < X a a '^: '>"v>t ^^ **** >^ > CM O 3 3 ^o L\}> > O o 3 3 ^^ ^f^ ¥cr o ri^nupKEl^l? CO a^ 00 O 10 io ca In 1.0 mm 1.5 mm 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdetghr|klmnopqr5tuvwxyzl234667890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ ' jhijklmnopc 12345678< abcdefghijklmnopqrstuvwxyz 390 ABCDEFGHIJKLMNOPQRSTUVWXYZ o I- abcdefghijklmnopqrstuvwxyz 2.5 mm 1234567890 V l« ■<^ kTo f«P -^ ^^^ :o^ m H O O ■om-0 O ED ' 30 ' -* I ^ ll 7: O 00 0(0 = m 3D O m ^i% :^ 1— » K> Ol = 3 3 01 o > 3 I << a) N C/> CO _< ^-< OOM 8 0) (K) 3x ^^ t^ C/) OOM o A. ■.^AVv.: i •.V* lio if ■ '■'■st i V "^i.* If '■ .18 » 1 'W4 t-^ iw I f i 1 ;||\U f:(-i i ^•#1 ^- ")Sifv4'?{ ''■'■I ft' ^B n . ^^v%g^ m a ; i •J r»ti J M\< J 'I ■ '•)A^vi:V''':V;'^V' ■.'.%' ',',\'.'.''.*.V.','.i;': ,.JA;.v* THE SOCIETY OF ACCOl iwiiii™ Km Pit m^jj^,. :m. AND AUDITORS. (IMGORPORATED 188&iP ^raKraLtilwA :. ■'.Jo j*- BYE- ^*«>;^S:i^S mmr. ^§i^^0^, ERS, AliipL TION PAPERS, 'mm:: ! DAMAGED PAGE(S1 STEVENS & HAYNES* List of Law Books used at the Examinations of Accountants. In Bt'o, price Is. 6i/., clotk. THE LAW OF NEGOTIABLE SECURITIES. Six Lectures ■*• delivered at the request of the Council of Legal Education. By WILLI AIM WILLIS, one of Her Majesty's Counsel. "We heartily commend this book, not only to the student, but to every- body." — The Accountant, Eighth Edition, in One Volume, %vo, price 20s., cloth. PRINCIPLES OF THE COMMON LAW. Intended for the use of '^ Students and the Piwfession. Eighth Edition. By JOHN INDERMAUR, Solicitor. " We confidently recommend Indermaur's Principles of the Common Law to the notice of Accountant students, and advise them to read it in studying for the Final, remembering that it embraces the whole subject of the Common Law, while the examination is upon Mercantile Law, a part only of the Common Law.''— ^/J^ Student's Telephone. In 8i'0, price 28s., cloth. T-HE PRINCIPLES of COMMERCIAL LAW; with an Appendix * of Statutes, annotated by means of references to the text. B- JOSEPH HURST and Lord ROBERT CECIL, of the Inn. Temple, Barristers-at-Law. Third Edition, crown 8vo, price 6s. Gd., cloth. •THE LAW OF ARBITRATION and AWARDS ; with Statut •'• relating to Arbitration, a Collection of Forms and Index. Thir Edition. By JOSHUA SLATER, of Gray's Inn, Barrister-at-Lau New Edition, crown 8vo, price 6s., cloth. nPHE PRINCIPLES of MERCANTILE LAW. By JOSHUA ^ SLATER, of Gray's Inn, Barrister-at-Law. Seventh Edition, 8vo, price 10s. 6t/. cloth. 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Catalogue of Law Works may be had on application to STEVENS & HAYNES, Law , Publishers, Bell Yard, Temple Bar, London. ®0Xtttttliia mwtwctrsitg ill thi ©itg Dt ^tm lor] 1900 BRITISH LAW FIRE INSURANCE CO., Ltd. HEAD OFPIOE— 5, Lothbury, Bank, London, E.G. Subscribed Capital - - - ONE MILLION. PAID-UP CAPITAL and RESERVE, £133,000. Trustees. The Right Hon. Lord Davet. | The Rt. Hon. Lord Justice Romeb. Xhe Atxobnky General (Sir Richabd E. Websteb, G.C.M.G., Q.C., M.P.) Directors. Henry Tubton Norto.v, Esq (Messrs. Norton, Rose, Norton & Co.), Victoria Street, Westminster, S.VV.. and Old Broad Street, E.G., Chairman. Williams Maples, Esq , (Messrs. Maples, Teesdale , Palace Gardens Terrace. RouKKT CuNLiFFE, Esq. (Messrs. Cunllffes & Daven- port), Chancery Lane, W.C. Bouert W. Dibi>in, Esq. (Messrs. Bridges, Sawtell & Co.), 28, Red Lion Square, W.C B. L. Fdlfobd, Esq. (Messrs. Walker, Martineau & Co.). Theobald 8 Koad, W C. Edward Q. Gibson. Eiq (Messrs. Btlbbard, Gibson & Co.), Leadenhall Street, E.C. Wm. Hitchins, Esq. (Messrs. Caprons, Hitcliins, Brabant & Flitchlns), Savile Place.Conduit Street,W Abchidald Herbert James, Esq. (Messrs. Williams & James), Norfolk House, Thames Embankment. James Hooker, Esq. (Messrs. Wyatt, Hooker* Co.), Abingdon Street, S.W. C. G. Kekewich, Esq. Messrs. Renshaw, Eekewicb & Smith). 2, Suffolk I^ne, E C. M. F Mon-ier-Williams, Esq. (Messrs. Bedford, Mnnier- Williams & Robinson), Great Tower Street, E.C. Herbert W. Nelsox, Esq. (Messrs. Lowless, Nelson & Co.), Martin's Lane, Camion Street, E.C. Arthur George Parsox, Esq. (Messrs. Wordsworth, Blake & Co.), South Sea House, E.C. Marshall Postifex, Esq. (Messrs. Pontifex, Hewitt & Pitt), St. Andrew's Street, Holborn Circns, E.C. Harry Woodward, Esq. (Messrs. Ravenscroft, Wood- ward & Hills), John Street, Bedford Row, W.C. Solicitors— Messrs. Baker, Blaker & Hawes, 117, Cannon Street, London, E.C. Bankers— Messrs. 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Edition K B Two days to a page KG LB __ ,, ,, Interleaved with Blotting ,, LC „ MB One day to a page MO „ ^ N B „ „ „ Interleaved with Blotting NO ,, „ •> •» •• " 2/6 3/6 3/0 4/6 4/0 6/0 5/0 7/6 The first letter denotes Edition, and the second Binding, thus KB signifies K Edition, bound in stiff Boards, and KC the same Edition bound in Cloth extra. ALL Editions Foolscap Folio, and contain full and complete Editorial Matter. The Diary part contains columns for " Time of Appointment," "Name of Client or Estate." "How Occupied."' " Posting Folio." •' Number of Hours." thus forming a most valuable record tor prm- cipals and clerks. Also containing a useful and complete Time Summary, and pages at commencement for engagements brought forward from 1899. Intending Subscribers should send Orders as early as possible ACCOMPANIED BY P.O. OR CHEQUE. BRADBURY, WILKINSON & CO., Limited, Accountants' Stationers and Printers, and Account Book Manufacturers, 35, BUCKLERSBURY, LONDON, E.G. . SOCIETY OF ACCOUNTANTS AND AUDITORS, Ijtcorporated 31st Becemher, 1885. LIST OF MEMBERS, ARTICLES, BYE-LAWS, EXAMINATION PAPERS, AND LIBRARY CATALOGUE. PRICE ONE SHILLING AND SIXPENCE. Bradbury, Wilkinson & Co., Limited, Printers, 35, Bucklersbury, E.g. 1899. en o a u ^ o o QQ e 3 o u (A ij Q. e 9i 3 bo o •o U CA 3 3 U. BRADBURY, WILKINSON & Co., LIMITED, Mercantile f Law and General STATIONERS AND PRINTIRS, 35, BUCKLERSBURY, LONDON, E.G. ' i^ ^ » i List of Books for Limited Liability Companies ALWAYS IN STOCK. SHAREHOLDERS' LEDGER. REGISTER OF MEMBERS. REGISTER OF TRANSFERS. REGISTER OF MORTGAGES. REGISTER OF MORTGAGES AND ASSIGNATIONS IN SECURITIES. ALLOTMENT BOOK. SEAL BOOK. DIRECTORS' ATTENDANCE BOOK. MINUTE BOOK. AGENDA BOOK. COMBINED COMPANIES' BOOK. COMPANIES' FORMS ALWAYS IN STOCK. Annual Summary of Capital an Shares, and List of Members. Memorandum of Association. Statement of Nominal Capital. Notice of Situation of Registered I Continuation Sheets for ditto Office. Notice of Change of Situation of ditto. Transfer Forms. Proxy Forms. LEDGERS. JOURNALS, CASH AND OTHER BOOKS IN ALL SIZES AND BINDINGS AND WITH PATENT INDESTRUCTIBLE RUBBER EDGES. ^ — Books to Special Patterns, other than above, at short notice. SEALS, SHAKE CERTIFICATES, Etc. GENERAL STATIONERY p.^^ OFFICE SUNDRIES. BRADBURY, WILKINSON & Co., LIMITED. Works '.—Farringdon Road and Little Trinity Lane. r «K. 53 , ' -* CONTENTS. fist of Mmhtxs. Council Committees Officers Alphabetical List of Members Topographical List of Members- England AND Wales.. Scotland Ireland . . Outside Great Britain and Ireland Alphabetical List of Students Summary of List of Members PAGE 4 and 5 5 and 6 6 and 7 8 to 47 48 to 127 . . 128 to 137 138 .. 13910151 .. 152 to 173 174 to 180 MEMORANDUM AND ARTICLES OF ASSOCIA- TION 181 to 219 BYE-LAWS OF THE COUNCIL, Etc. .. EXAMINATION PAPERS, 1898 CATALOGUE OF THE LIBRARY .. Corrected to 2'jth jfiins, 1899. 220 to 233 234 to 296 297 to 369 300454 THE ti^tg uf l^^ottntants mjil ^lulitoi's. (Inxorporated 1885.) ^rcsibtnt. Andrew Wallace Barr. 0icc-jrtsibcut. James William Bray Brown. Aylen Bailey Barr Blackham Blandford Broadbridge Brown Bryan Campbell Carr Em SON Gibson Green Green King MOULTON PiGGOTT Council. George Thomas Portsmouth John Henry Blackburn. Andrew Wallace London. Joseph William Birmingham. Ernest William Ellis London. James John Manchester. James William Bray Birmingham. lohn Eley Nottingham. Dugald Greenock. Ebenezer London. Reginald Embleton London. Thomas Eli Warrington. Arthur Edward London. Joseph Shaw Warrington John Wigan. Christopher Albert Barnsley. Arthur Edwin Manchester. X Price Rayner Richmond Sainsbury Selkirk Smith Walmsley Whittaker Wilson Wreford woodington Council. Harry Lloyd Manchester. William George London. Edwin Sheffield. Percy Hamilton London. James Landells Glasgow. Walter James London. Frederic Manchester. Edward Southampton. Charles Henry Leeds. George London. Arthur Edwin London. Cvctutibc Committrf. The President (Chairman). The Vice-President (Vice-Chairman). Carr, Ebenezer. Emson, Reginald Embleton. Green, Arthur Edward. Green, Joseph Shaw. Piggott, Arthur Edwin. Rayner, William George. Richmond, Edwin. Smith, Walter James. Walmsley, Frederic Whittaker, Edward. Wilson, Charles Henry. ,|inante Committee. Carr, Ebenezer (Chairman). The President. The Vice-President. Emson, Reginald Embleton. Green, Arthur Edward. Smith, Walter James. Walmsley, Frederic Whittaker, Edward. / 'V I > (3E«amxnation Committtc. Smith, Walter James (Chairman). The President. The Vice-President. Blandford, Ernest William Ellis. Carr, Ebenezer. Emson, Reginald Embleton. Green, Arthur Edward. Rayner, William George. Walmsley, Frederic. Woodington, Arthur Edwin, IParliamentarg Committtc. Emson, Reginald Embleton (Chairman). The President. The Vice-President. Blandford, Ernest William Ellis. Carr, Ebenezer. Green, Arthur Edward. iC. Walmsley, Frederic, Whittaker, Edward. Wreford, George. frustcts. Ebenezer Carr. Reginald Embleton Emson. James Martin. R. M. Stephenson. LL.B., Barrister-at-Law. S. King Farlow, M.A., Barrister-at-Law. James John Broadbridge. Ebenezer Carr, Walter James Smith. Frederic Walmsley. eprtsentHtibe on X\i Council of tlje fonbou Chamber of Commcrtt. James Martin. ginbitors. Edwin James Bullough, Blackburn. Jonathan Yates Mould, London. gankrs. Bank of England. Solixitors. Norton, Rose, Norton & Co. Setrclarg. James Martin. (ifRtts anb ^ibrarg. 4, King Street, Cheapside, London, E.G. grantees. Scotland — Glasgow. Australia — Melbourne. South Africa — Cape Town. district Sotieties. Manchester and District Sheffield and District.. Birmingham and Midland Yorkshire District South Wales and Monmouthshire Liverpool and District Newcastle-upon-Tyne and District Manchester. Sheffield. Birmingham. Leeds. Cardifi. Liverpool. Newcastle. ^ LIST OF MEMBERS. llpfiaktjtal ^i$t of ^ifmlt^rs* Fellows and Associates. n A ^ IF Abbott, A. R., {Associate), London, 85 ACKLAND, F. J., {Fellow), Bristol & Weston-super- Mare, 57, 125 Adam, J. S., {Associate), Edinburgh, 131 Addison, H., {Associate), Middlesbrough, 104 Aiken, A., {Felloiv), Johannesburg (S. Africa), 148 Aiken, G., {Associate)^ Wolverhampton, 125 AlKMAN, J. E., {Felloii'), Puerto Cabello (South America), 150 AlSBETT, R., {Felloiv), Sunderland, 120 Allcock, J., {Fellow), Eastbourne, 65 Allinson, S. W., {Associate)^ Alford, 48 Allison, T., {Associate), Edinburgh, 131 Allnutt, W., {Felloii'), London, 76 Anderson, J., {Fellow), Brisbane (Aust.), 139 Anderson, J. W., {Fellow), Greenock, 134 Anderson, S., {Associate), Leeds, 71 Anderson, T., {Associate), Belfast, 138 Anderson, W. {Fellotv), Old Deer, I3& Andersson, C. L., {Fellow), Johannesburg (S. Africa) 148 Andrews, E., {Associate), London, 85 Andrews, E. B., {Associate), London, 85 Andrews, F. J., {Associate), Oxford, 109 An YON, T., {Associate), Manchester, lOI Arbouin, T., {Associate), Kingston (Jamaica), 151 Archer, W., {Associate), Leeds, 71 Archer, W. T., {Associate), Northampton, 106 Archibald, G. D., Arlett, W., Armstrong, J., asbury, f. j., Ashworth, F., Atkin, F., Atkins, E. C, Atkinson, W. G., Auld, H. W., Ault, F. J., AVISON, O., Aylen, G. T., Ayliffe, C. M., Backhouse, F., Badenoch, J. A., Bailey, A. M., Bailey, E. H. S., Bailey, H. W., Bailey, J. H., Bailey, J. H., Bailey. M. F., Bailey, R., Bailey, T. de V., Baillieu, a. S., Bain, W.. Baird, B. C, Baird, J., Baker, J. A., Ball, H., Ball, R. E., Ball, T. J., Balmforth, C. E., Balmforth, J. F., {Associate), {Associate), {Associate), {Associate), {Associate), {Fellow), {Fellow), {Associate), {Fellow), {Associate), {Associate), {Fellow), [Associate), {Associate), {Fellow), {Associate), {Associate), {Fellow), {Fellow), {Associate), {Associate), {Fellow), {Fellow), {Associate), {Fellow), {Associate), [Fellow), {Associate), {Associate), [Associate), [Fellow), [Fellow) , [Fellow), PAGE 85 126 126 85 58 London, Wolverhampton, Workington, London, Burnley, Nottingham & Grant- ham, 107 Brightlingsea, 57 Rugby, "4 Glasgow, 132 Birmingham, 5^ Huddersfield, 68 Portsmouth, no Newport (Mon.), 106 Manchester, 10 1 Banff, 129 Cardiff, 59 London, 85 London, 77 Blackburn, 53 London, S5 London, 85 Durham, 64 London, 77 Melbourne (Aust.), 141 Edinburgh, 130 Glasgow, 134 Glasgow, 132 Melbourne (Aust.), 141 Bedford, 50 Cape Town (S. Africa), 147 Johannesburg (S.Africa), 148 Liverpool, 74 Liverpool, 74 ,/ ir 10 LIST OF MEMBERS. Banfield, W., Banks, T. G., Banning, S., Barber, J., Barfoot, C. L., Barlow, J., Barnacle, J., Barnaschone, E. Barnes, J. R., Barrett, A., Barrett. G., Barr, a. W., Barr, W., Barron, A. H., Barrows, J., Bartlett, J. E., Bartlett, S. T., Barton, C. R., Barton. H. H., Barton, W. J., Bateley, W. B., Bateman. J.. Bateman, W., Bates, A., Bateson, W., Batten, C. L., Baum, A., Bausor, H., Bavin, J., Baxter, E. C., Baxter, G. S., Baxter, R., Baxter, W., Bazley. T. a.. {Associate), (Associate), (FelloK'), {Fellow), {Fellouj, {Fellow), {Associate), H., (Associate), (Fellouj, (Fellow), (Fellow), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Fellow), London, London, London, Macclesfield, Newport (Mon.), Longton, Melbourne (Aust.), London, Bury, Leeds, Liverpool, London, London, London & York, Melbourne (Aust.), Sheffield, Sheffield, London, Folkestone, Nottingham, Blyth, Stockport, Stockport, Tunstall & Hanley, Leamington, Cardiff. Derby, Nottingham, London, Bulawayo (S. Africa), Sheffield, Iverkeithing, Shrewsbury, Manchester- PAGE 85 85 77 99 106 99 141 85 58 71 74 77 85 85. 127 141 116 116 86 65 108 54 119 119 122, 67 71 59 63 108 86 146 116 135 117 99 II LIST OF MEMBERS. ""■ I t Bazley, T. H., Beach, W. G., Bean, A. P., Beckett, J., Beeton, T., Bell, J., Bell. J. R., Bennett, A. J., Bennett, F. E., Bennett W. J., Bennitt, H. C., Benson, J., Bentley, W. E., Benton, A., Berkeley, C. M., Best, C. H., BiBBY, S. G., Bicker, E., Birch, F., Birch, T.. Birtwistle, M., Bishop, J., Black, R.. S., Black, W. C., Blackborow, H. S., Blackham, J. W., Blackham, W. G., Blair, J., Blair, W., Blake, H. H., Bland, E. E., Blandford, E.W. E. Blinkhorn, E., Bloomfield, C. W., (Associate), (Associate), (Associate), (Felloiv), (Associate), (Fellow), (Associate), (Associate), [Associate], (Associate), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Fellow), (Associate), (Associate), (Fellow), (Fellow) , (Fellow), Manchester, London, Liverpool, Accrington, London, Glasgow, London & Newport, Stourbridge, Leicester, Cardiff, London, Airdrie, Liverpool, Birmingham, Cardiff, Bradford, London, Bournemouth, Leicester, Oldham, Ramsbottom, Glastonbury, Arbroath, Newport (I.W.), Newport (Mon.), Birmingham, Birmingham, Douglas, Greenock, London, London, London. London, Bulawayo (S. Africa), PAGE lOI 86 74 48 86 132 86, 106 120 73 59 86 129 75 51 59 55 86 55 73 108 112 66 129 106 106 50 51 64 134 86 86 77 77 146 12 13 LIST OP MEMBERS. n A/^ V Blundell, H. J., {Fellow), Bootle, 54 BOLAM, G., {Fellow) , Gateshead, 66 Bolt. W. J. D. {Associate), London, 86 Bolton, A. C. M., {Fellow), East London (S. Africa), 148 Bolton, J., {Fellow), Warrington, 123 Bompas, F. W., {Fellow), Johannesburg (S. Africa) ,148 BONAVIA, W., {Associate), London, 86 Bone, Q., {Fellow), Greenock, 134 BONSOR. S., {Fellow), Tamworth, 121 BOREHAM, T. J., {Associate), London, 86 BORRETT, R., {Fellow), Pulham Market, &c. 112 Boucher, T. A., {Associate), London, 86 BOWUICH, J., {Fellow), London, 77 Bowler, G., {Fellow), Liverpool, 74 Boyd, J. B., {Associate), Manchester, lOI Boyt, J*. H.. {Fellow), Poole, no BOYLAN, T. F., {Associate), Manchester, lOI Bradfield, a. E., {Associate), London, 86 Bragger, C. L., {Associate), Liverpool, 75 Bramall, H., {Associate), Sheffield, 116 Brandon, H. B., {Fellow), Belfast, 138 Brebner, C. W., {Associate), Melbourne (Aust), 141 Brelsford, W., {Fellow), Manchester, 99 Brennan, T. F., {Associate), Melbourne (Aust.), 141 Bridgman, J. S., {Felloxv). Cheshunt, Hoddes- don, &c., 6] [,68 Bridgwater, T., Fellow), Birmingham, 50 Bridson, M. M., {Fellow), Douglas, 64 Brierley, F., {Fellow), Oldham, 108 Bristowe, a., {Felloic), Adelaide (Aust.), 139 Broadbridge, J. J. , (Fellow), Manchester & London, loo, 77 | Brock, A. H., {Associate), Doncaster, 64 < 1 Brodie, a., {Associate), Middlesbrough, 104 1 Brodie, E. M., {Felloic), Port Glasgow, .37 1 LIST OF MEMBERS. Brodie, J. M., Brook, W. J. Brooks, H., Brooks, W. T., Brown, A., Brown, J. B., Brown, J. W. B., Brown, R., Brown, W., Brown, W. B., Browne, A., Bryan, J. E., Bryan, J. G., Bruce, J. W., Buchanan, W. G., BLiCKLEY, E., BULLEN, N. B., BULLOUGH, E. J., Bunting, J. H., Burgess, H. J., BURLINSON, W. D., Burnett, F. J., Burnley, J J., Burnside, F. L , Burrell, a., Burton, E. L., bushell, h. c, Bussey, W. a. J., BUSTON, W., Butler, E. H. B., Butterell, J. D., Button, W. F., Byrne-Jones, H., By water, a., PAGE {Fellow), Port Glasgow, 137 {Fellow), Adelaide (Aust.), 139 {Fell til), Leicester, 73 {Fellow), London, 77 {Associate), Yeadon, 126 {Felhw), Glasgow, 132 {Fellow), Birmingham, 50 {Associate), Hull, 68 {Fellow), Glasgow, 132 {Associate), Paisley, 136 {Associate), Bristol, 5S {Fellow), Nottmgham, 107 {Associate), Colchester, 62 {Fellow), Glasgow, 132 {Associate), Valparaiso (Chili), 150 {Associate), Belfast, 138 {Fellow), Truro, 122 {Fellow) Blackburn, 53 {Associate), Oldham, 109 {Fellow), London, 77 {Associate), Batley, 50 {Fellow), Southampton, 118 {Associate) Egremont. 65 {Associate). London, 86 {Associate), London, 86 {Fellow), London, 77 {Associate), London, 86 {Fellow), London, 77 {Fellow), Cardiff, 59 {Associate), Worcester, 126 {Fellow), Hull, 68 {Associate), Barnsley, 49 {Associate), London, 87 {Associate), London, 87 14 15 LIST OF MEMBERS. Byworth, C. J., Caillat, J. E. A., Calvert, J. N.. Cameron, J. P., Campbell, D., Cane, A. H., Canlett, a., Carley, a. H., Carnegie, J. A., Carnegy, R. B., Carney, T. P., Carr, E., Carr. H. E., Carr, W., Carter, A. H., Carter, H. M., Carter, J., Carter, T. S., Carver, \V. S., Cattell, W. C, Chadwick, A., Chandler, W. H., Chapman, G. A. \V.. Chapman, G. W., Chapman, H., Charlton, C. F., Charlton, J. A., Charter, C, Chesher, H. W., Chesney, p. K., Chidell, C. a., Childe, J. B., Cholmeley, J. K., I'AGE Felloiv), Cape Town (S. Africa), 147 Fellow), London, 77 Associate), Liverpool, 75 Fellow) t Melbourne (Aust.), 140 Fellow), (jreenock, 134 Fellow), Reading, 112 Associate), Birmingham, 51 Associate), London, 87 Associate), Edinburgh, 131 Fellow), Kimberley (S. Africa), 149 Fellow), Melbourne (Aust.). 140 Fellow), London, 78 Associate). Birmingham, 51 Fekow), Barnsley, 49 Associate), London, 87 Fellow), London, 78 Fellow), Preston, m Fellow), Hertford, 67 Fellow), Oxford, 109 Fellow), Kettering, 70 Associate), Hyde & Manchester, 69, 101 Associate), London & Richmond, 87, 113 Associate), London, 87 Associate), Leeds, 71 4ssociate), London, 87 Associate), Cambridge, 59 Associate), Manchester, loi Associate), Hull, 68 Associate), Southampton, nS Fellow), Bradford & Manchester, 55' loi Associate), Pietermaritzburg (Natal). 150 Associate), Bradford, 55 Associate), London, 87 ; LIST OP MEMBERS. PAGE Christie, G., (Fello'w), Sydney, (Aust.), 142 Christie, P., (Associate), Leeds, 71 Church, F. E., (Associate), London, .87 Church, H. P., (Fcllcw), Colombo (Ceylon), 144 Churton, W. H., (Fellow), Auckland (N. Zealand), 145 Claridge, W., (Associate), Bradford, 55 Clark, A. C. (Associate), Greenock, 135 Clark, F. W. S., (Associate), London, 87 Clark, \V. L. (Fellow), Dundee, . 130 Clarke, F. J., (Fellow), Doncaster, 63 Clarke, F. W., (A ssociate) , Leicester, 73 Clarke, G. F., (Associate), St. Helens, 115 Clarke, J. \V., (Associate), Liverpool, 75 Clarke, J. W., (Associate), Thornaby-on-Tees, 121 Clarke, Walter, (Fellow), Wakerield, 123 Clarkson, J. P., (Felloiv), London, 78 Clay, A., (Associate), Glasgow, 134 Clayton, W., (Associate), Leeds, . 71 Cleveland, A., (Fellow). London, 78 Cleveland, A. E., (Associate), Nottingham, 108 Clough, W., (Fellow), Lancaster, 70 Clover, R., (Fellow), Portsmouth and London, no, 78 Clutterbuck, a. B. , [Felloiv), Gloucester, 66 Coates, W. J., (Associate), Manchester, lOI Cobb, T., (Fellow), London, 78 Cocker, J. E., (Fellow), Adelaide (Aust.), 139 Cocking, T., (Fellow), Sheffield, 116 Coldicott, J. W., (Fellow), Southend, 118 Cole, E. J., (Associate), London, 87 Collier, J., (Associate), Manchester, lOI COLLINGS, C. E., (Fellow), Calcutta, 143 COLVILLE, A., (Associate), Melbourne (Aust.), 141 Comfort, B., (Fellow), Oxford, 109 i6 17 LIST OP MEMBERS. FAGK CONDER, A., {Fellow), London, 78 Cooke. W., {Fellow), Bridgend, 56 Coombs, E. A.. {Fellow), London. 78 Coombs, T., {Fellow), Leeds. 71 Coombs, Tom, {Fellow), Leeds, 71 Cooper. A. E., {Associate), Shrewsbury, 117 Cooper, C. A., (Fellow and Honor try Member), Melbourne (Aust.) , 140 Cooper, D,, (Fellow), Manchester & Oldham ,100 ,108 Cooper, E. H., (Fellow). Portsmouth, III Cooper, F., (Fellow), Macclesfield, 99 Cooper, J., (Fellow), London, 78 Copley, A. E., (Fellow), Rotherham, 113 COPPOCK. J., (Associate), Wakefield, 123 Corfield, G. E., (Associate), Birmingham and Man- chester. 51, lOI Corfield, W. W., (Associate), Calcutta (India), 144 Corker, W. F., (Fellow), Sheffield, 116 Cosnett, C. W., (Associate). Bulawayo (S. Africa), 146 COSTELLO, J. E., (Fellow), London, 78 Cotterell, C. W., (Associate), Birmingham, 51 COTTERELL, F. J., (Associate), Birmingham, 51 Cotton, J. M., (Associate), Manchester, 1 01 COUZENS, G. F., (Associate), London, 87 CowiN, H., (Fellow), Douglas, 64 Cox, E., (Associate), Worcester, 126 Cox, J., (Fellow), Perth (Aust.). 142 CoxoN, A., (Fellow), Burton-on-Trent, 5» CoxoN, C. E., (Associate), Wakefield, 123 Craig, J., (Fellow), London and Glasgow, 78 132 Craig, M. C, (Felloiv), London and Glasgow, 78 132 Cram, J., (Fellow), Dundee, 130 Crane, H. H., (A ssociate) , Cardiff. 60 Cranswick, W. F., (Fellow). Kimberley (S. Africa), 149 Craven, F., (Fellow), Bradford, 5^ ) 4 ^ LIST OP MEMBERS. PAGE Crellin, E. D., (Associate), Melbourne (Aust.), 141 Crewe, F. J., (Associate). London, 87 Cripwell, a., (Associate), Birmingham and Man- chester, 51 , lOI Croasdale, J. D., (Associate), Preston, III Crompton, J., (Fellow). Bristol, 57 Crosby, T., (Associate), Dewsbury, 63 Cross, W. E., (Fellow), Macclesfield. 99 Cross, W. J., (Associate), Manchester. lOI Crossley. T., (Associate), Salford, "5 Crowder, J. F., (Associate), Macclesfield, 99 Crowley, M., (Fellow), Dublin, 138 Cruickshank. J. S., (Associate), Alva, 129 CULLEN. A. H.. (Associate), London, 87 CULPIN, H., (Associate), Doncaster, 64 Cummins, G. M., (Associate). Melbourne (Aust.), 141 CUNHA, H. A., (Fellow), Kingston (Jamaica). 151 CURREY, W. A., (Fellow), Cape Town (S. Africa), 147 Curtis, G. J. B., (Fellow), Bath, 49 CUTHBERT, R. L., (Associate), London, New York. &c. t 87 151 Daffern, T. M., (Associate). Coventry, 62 Dakin. W. F., (Associate), Matlock, 104 Dall, G. E.. (Fellow), Edinburgh, 130 Dankwerts. E. H., (Associate), Johannesburg. 149 Davey, H., (Associate), Plymouth, no Davey, T. J., (Fellow), Melbourne (Aust.), 140 David. J. J., (Associate), Cardiff, 60 Davidson, J., (Associate), London, 88 Davies, D. p.. (Associate), Liverpool. 75 Davies, G., (Associate), Birmingham, 51 Davies, R., (Associate), Manchester, 102 Davis, C. H., (Fellow), Melbourne (Aust.), 140 Davis, K. R., (Associate), Birmingham, 51 I8 LIST OF MEMBERS. fAUE Davis, W. A. (Felloiv), Edinburgh. 130 Davison, J. W., (Fellow) York, 127 Da WE. W. H., (Fellow), Johannesburg (S. Africa) .148 Dawes, E. J.. (Associate), London, 88 Dawes. F. A.. (Fellow), Salisbury, "5 Day. J. N. Da K., (Associutt), London, 88 Deacon, A. G., (Associate), Manchester, I02 Deacon. E. L.. (Associate), Manchester, 102 Dean, G., (Fellow). Stafford. 119 Deane, T. W., (Associate), Manchester, 102 De Mekav, J., (Fellow). London, 78 Densham, W.. (Fellow). Sydney and Melbourne (Aust.), 140 142 Denver, J. G., (Associate). London, • 88 De Rusett, H., (Associate), London, 88 Derry, W.. (Fellow), Leeds, 71 Diamond, F. \V., (Fellow), Johannesburg (S. Africa) 148 DiBBINS, E. H., (Fellow), Bristol, 57 Dick, A., (Fellow). London, 7» Dixon, J. B., (Associate), London, 88 Dixon, R., (Fellow), Blackpool, 53 DOBBIE, A. S., (Associate), Tunbridge Wells, 122 DODD. W. M.. (Associate). Liverpool, 75 Dolby. C. E., (Associate), Liverpool, 75 DOMMES, C. H., (Fellow), London, 78 DOWDING, J. B., (Fellow). Leominster, 73 Drinkwater, C. a. (Associate), Cardiff. 60 Dring, T. a., (Fellow), Trowbridge, 122 Drummoni). D., (Associate), Edinburgh, 131 Duck. F. J , (Associate), London, 88 DUDKRIDGE, J. S., (Associate), Stroud, X20 DUFTON, \V.. (Associate), Leeds, 71 DUGGLEBV, R W., (Associate), Whitby (Yorks), 125 DUNLOP, R. T., (Associate), Glasgow, 134 19 LIST OP MEMBERS. ft't Dunn, A. S., Dunn. R. S., Dunn, T., Dunn. W. G., Dunsford. M. J., Dyer, C. K., Dyer, H., Dyer, S. A., Earnshavv, J., Edens, J. L., Edwards, A. E., Eldridge, S. W., Eliot, A. B., Elliot, G. T.. Elliot, J. G. B., Elliott, J., Ellison, J. H., Elson, a., Emsell, G. J. v., Emson, R. E., English, C. E., Esden. G. a., Evans, A. E., Evans, J., Evans, W. W., Evatt, p. T., Everden, W. p. C, Eves, O. P., EWBANK, W. E., EWBANK, W. J., Ewen, J., Fairhurst, J., Farnworth, E. J., Farquharson, T. K (Associate), (Felloiv), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Associate), (Fellow), {Felloii'), (Associate), (Associate). (Felloiv), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Assooiate), (Fellow), (Felloii). (Associate), (Associate), (Fellow), (Fellow), (Fellow), , (Associate), PAGE Bexley Heath, 50 Faversham. 65 Dunfermline, 130 London, 88 Exeter, 65 Oldham, 108 Bristol, 58 Manchester, . 102 Manchester, 100 Northampton,- 107 London, 88 London, 79 Calcutta (India), 144 London, 88 London, 88 Salford, 115 Darwen, 63 London, 88 London, 88 London, 79 Johannesburg (S. Africa), 148 London, 88 Birmingham, 51 Welshpool, 124 Birmingham, 51 Singapore, 150 London and Watford, 79, 124 London, 79. Liverpool, • 75 Liverpool, 75 Aberdeen. 128 Warrington, 123 Preston, in Edinburgh, 131 20 ^It LIST OP MEMBERS. FAGS Farr. p. E., {Fellow), London, 79 Farrow, H. F., {Associate), Birmingham, 51 Fawcett, T. M., {Associate), Scarborough, 115 Fearnhead, J., (Fellow). Bolton, 54 Fearnhead, J., (Associate), Chorley, 6a Fellows, J. M., (Associate), London, 88 FiDLER, I. M., (Fellow), Egremont, 65 FiGGlNS, H. W., (Associate), Newcastle-under-Lyme and Hanley, 67, 105 Filler. W. J. W ., (Associate), London, 88 FiLLINGHAM, G., (Fellow). Leeds, 71 FlNNIE, A. S., (Associate), Peterhead, 137 FlTTON, F. A., (Fellow), Manchester, 100 FiTZPATRICK, E., (Associate), London, 88 FiTZPATRICK, J., (Fellow), London, 79 Flack, E. H., (Associate), Melbourne (Aust ), 141 Flack, J. H., (Fellow), Melbourne (Aust). 140 Fleming A., (Fellow), Ellesmere Port. 65 Fletcher, E. J., (Associate), London, 88 Flowers, J. W., (Associate), Leicester, 73 Floyd, W. G., (Associate), Birmingham, 51 Flux, F. G., (Fellow), Ryde (LW.), 114 FOGGO, W., (Associate), London, 89 Forbes, A. A., (Associate), Kmgston (Jamaica), 151 Forbes, J. D., (Associate), Colombo (Ceylon), 144 Forster, M. D., (Fellow), Nevvcastle-on-Tyne, 105 Forsyth, D. F., (Associate), Pietermaritzburg (South Africa), 150 Foskett, J., (Fellow), Brighton, 57 Foster, J., (Associate), London, 89 Foster, J. H., (Fellow), Liverpool, 74 Foster, W., (Fellow), Derby, 63 Fox. F. I., (Associate)^ Nottingham, 108 Fox, F. W., (Associate), Leicester, 73 21 LIST OF MEMBERS. PAGE Frame, A., (Fellou), Glasgow, 132 France, R. R., (Associate), Leeds, 72 Franceys, a. L., (Associate), Kimberley (S. Africa), 149 Francis, A., (Fellow), Birmingham, 50 Francis, H. W., (Fellow), London, 79 Eraser, J. S., (Fellow), Glasgow, 132 Freeborough, J. H., (Associate), Sheffield, 117 French, R. D., (Associate), Liverpool, 75 Frost, H. R., (Associate), London, 89 Fry, F. C, (Associate), London, 89 Fry, W. R., (Fellow), London, 79 FULLWOOD, F., (Fellow), Sydney (Aust.), 142 Gadd, G. G., (Associate), Nottingham, 108 Gaff, T , (Felloiii), Edinburgh, 130 Garratt, J., (Associate), Liverpool, 75 Garton, W., (Fellow), Nottingham, 107 Gentry, A. F.. (Fellow), Norwich, 107 Gibson, G., (Fellow), Sheffield, 116 Gibson, H., (Fclloiv and Honorary Member), Cape Town (S. Af.), 147 Gibson, T. E., (Fellow), Crewe & Warrington, 62, 123 Gibson, W. W., (Associate), Crewe, 62 GiLBART, W. L., (Fellow), London, 79 Gilbert, H. E., (Associate), Rugby, 114 Gilbert, J. H., (Associate), London, 89 Gill, P. J., (Associate), London , 51 Giller, G. S., (Associate), Cardiff, 60 Gimblett, F., (Fellow), London, 79 Gladstones, R., (Fellow), Melbourne (Aust.), 140 Gladwell, C. J., (Associate), London, 89 Glenny, C. L, (Associate), Beira (E. Africa), 143 Glover, J. H., (Associate), Doncaster, Goole, &c.. 64, 66, 123 GOATLY, W. D., (Associate), London, 89 Goddard, W. G., (Fellow), Norwich, 107 22 LIST OP MEMBERS. PAGE Gold, T., (Associate), London, 89 GOODINGHAM F., {Fellcw), London. 79 GOODLAD, W. A., {FelloK'), Sheffield, 116 GOODRICKE, L. F., (Associati), London, 89 Gordon, A., {Associate), Liverpool. 75 Gordon, H. D. L., {Associat:), Toronto (Canada), H3 Gordon, J. C, {Associate), London, 89 GOULDING, E. K., {Fellow), Liverpool, 74 GOULDING, E. S., {Assi date). Liverpool, 75 GoULDING, J., {Associate), Wakefield, 123 Gqvvling, a., (Associate), Manchester, 102 GOYNE. F., (Associate). Shrewsbury, IT7 Graham, J., (Fellow), Carlisle, 60 Grant, G. F., (Associate), London, 89 Grant, P. C, (Fellow). Cape Town (S. Africa). 147 Grant-Smith, W. C. . (Fellow), Birmingham, 50 Gray, C, (Associate), Middlesbrough. 104 Gray, J., (Associate), London, 89 Greatrex, J. C, (Fellow), Tunbridge Wells, 122 Green, A. E., (Fellow), London, 79 Green, J. S., (Fellow), Warrington, 124 Green, T. G.. (Associate), Durham, 64 Green, W. N., (Associate), London, 89 Greenhalgh, L., (Associate), Bolton. 54 Greensmith, C, (Associate). London, 89 Greensmith, C. T., (Associate), Birmingham, 51 Greenway, J. B., (Associate), Sheffield, 117 Gregory, J., (Associate), Sheffield, 117 Greig, J. B., (Fellow), Laurencekirk, 136 Grieves, W., (Associate), Macclesfield, 99 Griffin, A., (Associate), St. Helens, 115 Grime, J., (Fellow), Oldham, 109 Grimes, J., (Associate), South Shields, 119 Grimwade, C. W.. (Associate), London, 89 n 23 LIST OF MEMBERS. Grisewood, W., Grover, a. C, Grundy, H., Gunner, W., GUNSON, J., Guthrie, T., Haddock, W. T., Hague, F. H., Haigh, L, Halden, G., Haley, J. H., Hall, J., Hall, J., Hall, J., Hall, R., Hall, W.. Hall, W. G.. Hallam, S., Halliday, J., Junr. Halsall, F. W., Hamer, E. D., Hamilton, J. G., Hamilton, J. T., Hammersley, E. J., Hammond, J. R., Hammond, J. W., Handley, L., Hankins, J. A., Harben, C. H., Harber, J. H. E., Harbor, C. S., Harcourt, H., Hardman, F., (Fellow), (Fellow), (Fellow), (Fellow), (Fellow), (Felloiv), (Fellow), (Associate), (Fellow), (Fellow), (Associate), (Fellow), (Fellow), (Associate), (Felloiv), (Associate), (Associate), (Associate), , (Associate), (Associate), (Associate), (Fellow), (Felloiv), (Fellow), (Fellow), (Associate), (Associate), (Felloii'). (Fellow), (Associate), (Associate), (Associate), (Associate), Liverpool, London, Stockport, Croydon, Barrow-in-Furness, HAGB 74 79 119 C2 49 Glasgow and London, 79. 132 Sunderland, 120 Manchester, 102 Barnsley, - 49 Edinburgh, 130 Bradford, 55 Glasgow, 132 Kirkham, 70 Oldham, 109 Matlock, &c., 104 Portsmouth, iii London, 89 Nottingham, 108 Liverpool, 75 Manchester, 102 Middlesbrough, 104 Johannesburg (South Africa), 148 Southampton, 118 Hanley, 67 Deal, 63 London, 89 Sheffield, 117 Birmingham & London, 50, 79 London, 80 London, 90 Reading, 112 Birmingham, 52 Radchfie, 112 ■Ml H ii K 24 25 LIST OP MEMBERS. PAGE Hardy, J. W. B , (Associate), South Shields. 119 Hargreaves, F., (Associate), Manchester 102 Harlow, E., (Associate), Nottingham, 108 Harper, F. C, (Fellow), London, 80 Harris, F. E., (Fellow), London, 80 Harrison C, (Fellow), Barnsley, 49 Harrison, F., (Associate), Nottingham, Z08 Harrison, F., (Associate), Preston, III Harrower, R. S. ■ VV., (Fellow), Edinburgh, 130 Hart, W., Junr. (Fellow), Glasgow, 132 Hartley, J., (Associate), Leeds, 72 Harvey, T., (Associate), London, 90 Haslam, E., (Associate), Sheffield, 117 Hatchett, H., (Associate), Darlaston, 63 Hatfield, G. C. (Associate), Rotherham, 114 Hawke, W. J., (Associate), London, 90 Hawkins E. H., (Associate), London, 90 Hawnt, F. M., (Associate), Birmingham, 52 Haworth, J., (Fellow), Rawtenstall & St. Annes-on-the-Sea, 112, 114 Hay, W. W., (Associate), London, 90 Haydon, H. G., (Associate)^ London, 90 Hayes, E. W., (Fellow), London, 80 Hayes, T. J., (Associate), Leeds, 72 Hayes, T. W.. (Associate), Hanley, 67 Hayes. W., (Associate), Leeds, 72 Hayhoe, G. W., (Associate), London, 90 Hayward, J. R., (Associate), Tunbridge Wells, X22 Head, J., (Associate), Melbourne (Aust.). 141 Head, R., (Associate), Bradford, 56 Heale, F. W., (Felloiv), London, 80 Healy. G. J., (Fellow), Wigan and Bolton, 125, 54 Heatley, R., (Associate), Manchester, 102 Heckels, R. D., (Associate)^ London, 90 LIST OF MEMBERS. PAGE Hellaby, C. E., (Associate), London, 90 Henderson, A., (Fellow), Edinburgh, 130 Henderson, A., (AsHociate), Fraserburgh, 132 Henderson, F. Y., (Fellow), Glasgow, 132 Henry, D. L., (Associate), London, 90 Henshall, J., (Associate), Chester, 61 Herring, F., (Felloiv). London, 80 Hesse, E. G. F., (Fellow), Johannesburg (S. Africa) 148 Hessey, W., (Associate), Manchester, 102 Hetherton, J., (Fellow), York, 127 Hetherington,W.W., (Associate), Sheffield, 117 Heyes, H. L., (Associate), London, 90 Heyes, M., (Associate), Blackpool, 53 Heyes, P., (Fellow), Wellington (N. Zealand) 145 Hickman, A. E., (Fellow), Birmingham, 50 HiGGS, A. T., (Associate), Reading, "3 HiGMAN, H. C. H.. (Associate), Swansea, T2I Hill, E. E., (Associate), Cardiff, 60 Hill, P. G., (Associate), Birmingham, 52 Hills, T. A., (Fellow), Melbourne (Aust.), 140 Hilton, F., (Fellow). Brighton, 57 Hirst, J. W. A., (Associate), Manchester, 102 HisLOP, H. W. A., (Fellow), London, 80 HiTCHINS, J. A., (Associate), Birmingham, 52 HiTCHMOUGH, E. C, (Associate), Cork, 138 HOARE, H. J., (Associate), Margate, 104 HOBSON, G., (Associate), Leeds, 72 Hodges, R. J., (Associate), London, 90 Hodgson, R. T., (Associate), S tockton-on-Tees, 120 Hodgson, W. G., (Fellow), West Hartlepool, 124 Holland, W. E., (Associate), London, 90 Holliday, F., (Associate), Leeds, 72 HOLLIS, G. H., (Associate), London, 90 Holloway, S., (Fellow), Stourbridge, 120 26 LIST OF MEMBERS. rA«K HOLMAN, P., (Felloiv), London, 80 Holmes, J. E., (Associate), Ashford, 48 Holt, W., (Associate), Oldham, 109 Hopkins, J., (Associate), Pent re, no HOPLEV. R., (Associate), Goole, 66 Horn BLOWER, \V. J. , (Fello'w), London, 80 Hoult, C, (Associate), Wolverhampton, 126 HOUNSELL, F. A. K., (Associate), Bournemouth, 55 Howard, H., (Associate), Notpngham, 108 HOWAKTH, W., (Fellow), Manchester, 100 Howe, R., (Associate), Sheffield, 117 Howell, A. J., (Fello'w), London, 80 Howell. \V., (Fellow), Wolverhampton, 125 HOWIESON, W. D., (Associate), London, 90 HOWORTH, E., (Associate), London, 90 Hoyle, H., (Associate), Manchester, 102 Huddlestone, J. R., , (Fellow), Blackpool, 53 Hughes, J. B., (Associate), London, 90 Hull, S., (Fellow), Northampton, 106 Hull, W. J., (Associate), Northampton, 107 Humphreys. W. H., , (Associate), York, 127 Hundley, H. J., (Associate), London, go Hunt. W. F. J.. (Fellow), Portsmouth, III Hunter, A., (Associate), Ballarat (Aust.), 139 Hunter, A.. (Fellow), Dundee, 130 Hunter, P. W. J., (Associate), Port Elizabeth (S. Africa), 150 Hunter, W., (Felloxv), Glasgow, 13^ Hutchinson, J , (Associate). Dewsbury, 63 Ingham, W. J., (Associate), London, 91 Inglis, J. A., (Felloxv), Cambridge, 59 Irons, A. E., (Associate), Leicester, 73 Isaacs, R. E., (Associate), Auckland (N.Z.). M5 Jack, D. H., (Fellow), Glasgow, 132 Jack, W. H , (Felloiv), Glasgow, 132 27 LIST^OF MEMBERS. Jackson, W. E., Jacob, E. S., Jacob, L. C., Jacobs, J. R. H., James, J., Jenkins, E. S., Jenkins, J. A., Jenkins, T. H., Jenkins, T., Jessop, C. B., Jessop, G. p., Jewitt, R., Johnson, C., Johnson, J. W., Johnston, P. H.. Jolly, W., Jonas, C. A., Jones, D., Jones, D. H., Jones, P., Jones, J., Jones, R. H., Jones, T. H., Jones, T. W. S., jopling, a. h., Jump, J., Kay, H., Kay, T. E., Kaye, H., Keeling, W. P., Keen, G., Keith, D., Keith, J. S., Keith, R. D. L., (Associate), (Fellow), (Fellow) , (Associate), (A ssociatc) , (Associate), (Fellow), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Fellow), (Fellow), (Associate), (A ssociatc) , (Fellow), (Fellow), (Fellow), (Associate), (Fellow), (A ssociatc) , (Fellow) , (A ssociatc) , (Associate), (Fellow), (Associate), (Associate), (A ssociatc) , (Associate), (Associate), (Fellow), (Associate), (Fellow), I'AGE London, 91 London, . 80 London, 80 Reading, 113 London, 91 Hyde, 69 Crewe, 62 Manchester, 100 Cardiff, 59 London, 91 London, 80 Stockton-on-Tees, 120 Winchester, 125 Sunderland, 120 Blackburn, 53 Oban, 136 Auckland (N.Z.), 145 Ruthin, 114 Carnarvon, 61 London, 91 Manchester, 100 Bulawayo (S. Africa), 146 Swansea, 121 London, 91 Hull, 69 Southport, 118 Southport, 118 Manchester, 102 London, 91 London, 91 London, 91 Liverpool, 74 London, 91 Dundee, 130 28 LIST OF MEMBERS PAGB Kemble, F. G., (Fellow), London , 80 Kemp, G., (Fellow), Aberdeen, 128 Kemp, J. H., (Associate), Brighton. 57 Kennerley, J. H., (Fellou^, Manchester, ICO Kenvon, G.[R., (Associate), Manchester, 102 Kerr, E. T., (Associate), Birmingham, 52 Kerr, J., (Fellow), Stewarton, ^37 Kerr, J., (Associate), Edinburgh, 131 Kerr, J. D.. (Associate), Birmingham, 52 Kerruish, \V. M., (Associate), Douglas, 64 Keyzar, G. M., (Fellow). Liverpool, 74 KiDD. H. P.. (Associate). Birmingham, 52 Kidd, T., (Fellow), Melbourne (Aust.), 141 KiGHTLY, W. F., (Associate), London, 91 KiLLIK, S. H. M., (Fellow), London, 80 King, A. P., (Fellow), London, 80 King, C. H., (Associate), Hull. 69 King, G. C, (Associate), Birmingham, 52 King, G. F., (Associate), Chorley, 62 King, H. 0., (Associate), Calcutta (India), 144 King, J., (Fellow), Chorley and Wigan, 62, 125 Kingsland, a. W., (Associate), Ramsgate, 112 Kissling, G. S., (Associate), Auckland. (N. Z.), 145 KiTTS, J. J., (Fellow), Sunderland, 120 Knight, F. W.. (A ssociate) , Liverpool, 75 Knight. \V. B.. (Associate), Barnsley, 49 Knill, H. H., (Fellow), London, 80 Knott, C, (Associate), Salford, 115 Knott, G. S. L., (Associate), Worcester, 126 Laban, W., (Fellow), London, 8x Laidlavv, J. p., (Fellow), Glasgow, 132 Langley, H., (Associate), London 91 Langton, W., (Associate), London, 91 Lapish, J. B., (Associate), Leeds. 72 29 L 1ST OF Ikfl [EMBERS. PAGE Lapsley, W. J., (Associate), Birmingham, 52 Larder, C, (Associate), London, 9f Larking. C, (Fellow), Norwich, 107 Law, A., (Associate), Walsall, 123 Lawrance, v., (Fellow), Adelaide (Aust.). 139 Lawrence, G. H., (Fellow), London, 81 Lawrence, H., (Fellow), Leicester, 73 Lawrence, M. H., (Associate), Kingston (Jamaica), 151 Laycock, p., (Fellow), Liverpool, 74 Leach, B. W., (Fellow), St. Helens & Li v'pool, 74. "4 Leach, J. B., (Fellow), St. Helens & Liv'pool, 74. 114 Leach. W. H.. (Associate), St. Helens & Liv'pool, 75. 115 Leah, H. B.. (Associate), Stockport. 119 Lee, a. J., (Fellow), Sittingbourne, 118 Lee, F. H., (Associate), Bradford, 56 Lee, L. C, (Associate), Bradford, 56 Lees. R. W., (Associate), Leeds, 72 Leslie. J., (Fellow), Fraserburgh, 132 Lewin, T., (Fellow), Leicester, 73 Lewis. C. E„ (Associate), Rochdale, "3 Lewis, T., (Associate), Hereford, 67 Lewis, W. S., (Fellow), Rochdale, "3 Leyshon. R., (Associate), Cardiff, 60 Lindsay, J. W., (Fellow), Glasgow, 133 Lindsay, W. G., (Fellow). Glasgow, 133 Ling, W. A. J., (Associate), Bournemouth. 55 Lissett, T. N., (Associate), Ilkeston, 69 Lister, A., (Fellou^, Keighley, 70 Litten, J. G., (Fellow), Sydney (Aust.), 142 Livesey, S., (Fellow), Preston and Horwich, 111,68 Llewellyn, A. V., (Associate), Wolverhampton, 126 Lloyd, G., (Fellow), Southport, 118 Lloyd, W. H., (Fellow), Newcastle-on-Tyne, 105 Lockett, J., (Associate), Birmingham, 52 30 LIST OP MEMBERS. PAOB LOCKWOOD, A., (Associate), Bradford, 56 LOFTHOUSE, W., (Fellow), Hull, 68 Lofts, E. H., (Associate), London, 91 Logan, T., (Fellow), Glasgow, 133 LONGSTAFF, R., (Associate), Middlesbrough, 104 LORAM, A. E., (Fellow), Pietermaritzburg (Natal) . 149 Lord, J. E., (Fellow), Rochdale, "3 Lord, J. H., (Fellow), Bacup, 48 Lord, S., (Associate), Manchester, 102 LOVELL, A. F., (Associate), London, 91 Lowe, Joseph, (Associate), Salford, 115 Lowe, T. E., (Fellow), Wolverhampton, 125 Lowe, R., (Fellow), Warrington, 124 Lowes, J., (Fellow), Sunderland, 120 LOWRY, C, (Associate), London, 91 Loxley, a., (Associate), Wakefield, 123 LUKER, H., (Associate), London, 92 Lumsden, R., (Fellow), Edinburgh, 130 Lund, J., (Associate), Bradford, 56 LuNDY, E. a., (Fellow). London, 81 Lyons, T. S.. (Associate), London, 92 Macalister, W. W.. (Associate), London, 92 McAlister, D., (Felljw), Glasgow, 133 McAusland, H. D., (Associate), Liverpool, 75 MacBean, W. C. , (Fellow), Peternead, 136 McBeath, J. A., (Associate), London, 92 Maccabe, T. B., (Associate), Liverpool, 75 McCaig, R. B., (Felloiv), Glasgow, 133 McCankie, J., (Fellow), Edinburgh, 130 McCartan, J., (Fellow). Dublin, 138 McCULLOCH, G., (Fellow), Glasgow, 133 MacDermott, a , (Associate), London, 92 MacDermott, R. P., (Associate), London, 92 Macdiarmid, D., (Fellow), Aberfeldy 129 31 LIST OF MEMBERS. McDonald. T. W., Macdonald, W. J., MacDougall, R., MacElwf.e, W. M., McEwen, J. M., McGlBBON, S. J., McGregor, H. W., MacGregor, J. F., MacGregor, W., McIntosh, W. Mackenzie, H., Mackenzie, R.W. B. Mackey,M.T. A. D., Mackie, T., MacKinlay, G., MacLean, D., McLees, S. J., McMichael, J., Jnr., McMullen, W. a., Macrae, H. J., Magee, J., Mair, a. J., Junr., Maniaiyar, K. S., Manley, G. B., Manley, W., Marr, a., Marr, R. a., Marriott, T. W., Marris, W. C., Marsden, N., Marsh, F. S., Marsh, G. H., Marshall, F. Vv\, Marshall, J. S. (Associate), (Fellow), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Felloiv). (Felloiii), (Fellow), , (Fellow), (Associate), (Fellow), (Fellow), (Fellow), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Associate), London, Tain, Glasgow Greenock, London, Melbourne (Aust. Johnstone, Glasgow, Edinburgh, Rothesay, London, Melbourne (Aust London, Peterhead, Glasgow, Edinburgh, Forfar, Glasgow, London, Johannesburg (S. Huddersfield, Sunderland, Calicut (India), London, London, Aberdeen, Edinburgh, Nottingham, Leicester, London, Bolton, Dublin, Adelaide (Aust.), London TAGE 92 137 133 135 92 ). 142 135 133 130 137 81 ■). 141 92 136 133 130 131 133 92 Africa), 148 68 121 144 81 81 128 131 108 73 92 54 138 139 92 32 LIST OP MEMBERS. Martin, E. C, Martin, F., Martin, J., Martin, J., Martin, J. W., Martin, T., Masham, W. G. C, Maunder, T. F., Maxwell R. G., Maxwell, W. H., May. T., Maybury, C. W., Mayne, R. S., Meagher, W. P., Meats, T. W., Medhurst, J. T., Medley, E. G. F., Meikle, J., Meldrum, a. p., Meldrum, B. F. G., Mellor. W. H. D., Menzies, F. W., Meudell, W., Meudell, W. G., Meyer, R. H., Michael, O., Middleton, G. H., Mills, E. J., Mills, John, Milne, G., Milner, T. G.. MiNETT, R., MisTRi, N. R., Mitchell, A., {Fellow), {Felbni), {Fellow), {Fellow), {Assotiatf), {Fellow), {Associate), {Fellow), {Associate), {Associate), {Associate), {Fellow), {Associate), {Associate), {Associate), {Fellow). {Associate), {Fellow) . {Felloii'), {Fellow), {Associate), {Associate), {Fellow) , {Fellow), {Fellow), {Fellou'), {Associate), {Fellow). {Associate). {Fellow). {Fellow), {Fellow), {Fellow), {Fellow), PACE Durham, 64 Salford, 115 London, 81 Glasgow. 133 London, 92 Exeter, 65 London, 92 London, 81 Cape Town (S. Africa), 147 Birmingham, 52 Leicester, 73 Manchester, 100 London, , 92 Preston, in Hereford, 67 London, 81 London, 92 Glasgow, 133 Musselburgh, 136 Glasgow, 133 Liverpool. 76 London, NewYork.&c. 93, 151 Toorak (Aust.). Hi Melbourne (Aust.), 141 London, 81 London, 8i Newcastle-on-Tyne, 105 London, 81 Tipton, 122 Bootle, 54 Hull. 68 Cheltenham. 61 Bombay, 143 Glasgow. 133 33 LIST OP MEMBERS. D An.BI* Mitchell, E. A., {Associate), Bradford, FAVB 56 Mitchell, G. A., {Associate), Nottingham, 108 Mitchell, R. E., {Fellow). London, 81 MOLLISON, G., {Associate), Aberdeen, 128 MoLLisoN, H. G. L. (Fellow), Inverurie, 135 Monro, A. J., (Fellow), London, 82 MONTFORD, J. H. p., (Associate), Tunstall, 122 Moody, M. H., (Fellow), London, 82 Moon, C. E., (Associate), Huddersfield, 68 Moon, J., (Fellow), Johannesburg (S. Africa), 148 Moore, W. H., (Associate), Walsall, 123 Morgan, C, (Fellow), London, 82 Morgan, H. R., (Associate), London, 93 Morpeth, C. D., (Associate), Wellington (N.Z.), 145 Morris, H. B., (Fellow), Portsmouth, III Morris, J., (Fellow), London, 82 Morris, W. J., (Fellow), Brierley Hill, 57 Morrison, W. B. A (Fellow), Auckland (N.Z.), 145 Morton, W. G., (Fellow), Edinburgh, 131 Mouat, C. T., (Associate), Port Elizabeth (S. Africa), 150 Mouat, C. T. W. (Fellow), Cape Town and Port Elizabeth (S.Af.), 147 150 Mould, C. E., (Associate), London, 93 Mould, J. Y., (Fellow), London, 82 MOULTON, C. A., (Fellow), Barnsley, 49 Mullard, W., (Associate), Lymm, 99 MULRENAN, J. F., (Associate), London. • 93 MUNRO, D., (Fellow), Glasgow, 133 MUNRO, R., (Fellow), Tain and Alness, 129 137 MURCOTT, J., (Associate), Liverpool, 76 Murray, G., (Associate), Plymouth, no Napier, S., (Associate), London, 93 Nash, M., (Fellow), Cape Town (S. Africa). 147 Nash, W. E., (Associate), Stourbridge, 120 34 LIST OF MEMBERS. Neal, C. a., Neal, J., Nkild, J., Neilson, T., Nelson, B. W., Nelson, C. H., Nelson, W., Nelson, W. E., Nesbitt, T. H., Nettleton, F. C, Neumann, E., Nevvey, W. L., Newman, J. W., Newman, W. G., Newton, B. F., Nicholson, A., Nicholson, A. C, Nicholson, G., Nicholson, W., NiCOLL, J., Nightingale, F. G., Nixon, A., Noon, A. E., NORBURY, W., Norman, J. K., norrish, c. r., North, G., NUTT, J. N., Oakley, E. W., O'Brien, W. J., Oddie, M., Oman, G. F. W., O'Reilly, J. P.. Ormandy, G., PAGB (Associate), Liverpool, 76 (Felloiv), Ashton-under-Lyne, 48 (Fellow), Oldham, 109 (Fellow), Glasgow. 135 (Associate), London, 93 (Associate), Liverpool, 76 (Felloii'), Glasgow, 135 (Fellow), Liverpool, 74 (Fellow), London, 82 (Associate), Leeds, 72 (Associate), London, 93 (Fellow), Birmingham, 50 (Associate), London, 93 (Associate), London. 93 (Associate), London, 93 (Associate), Leeds, 72 (Felloii'), Oswestry, 109 (Associate), Melbourne (Aust.), 142 (Associate), London, 93 (Felloip), Greenock, 134 (Associate), Wolverhampton, 126 (Fellow), Manchester, 100 (Associate), Liverpool, 76 (Associate), Leeds, 72 (Fellow), Staly bridge, 119 (Associate), Brighton, 57 (Felloiv), Halifax, 67 (Fellow), Derby, 63 (Associate), London, 93 (Fellow), Pietermaritzburg(S. Af.), 149 (Fellow), Manchester, 100 (Associate), York, 127 (Associate), Johannesburg (S. Africa) 149 (Fellow), St. Helens, 114 35 LIST OF MEMBERS. pagf; Ormandy, W. R., (Fellow), Barrow-in-Furness. 49 Ormrod, M., (Associate), Manchester, 102 OUNG, M. H., (Fellow) , Calcutta (India), 143 Ower, S., (Fellow), Dundee, 130 Owers, F. H., (Associate), Chelmsford, 61 Page, A. E., (Fellow), Johannesburg (S. Africa), 148 Painter, E. R., (Fellow), London, 82 Palmer, G., (Fellow), London, 82 Palmer, R., (Associate), Bloemfontein (S. Africa), 146 Palmer, W., (Fellow), Durban (Natal), 147 Parker, G., (Fellow), London, 82 Parker, G. S., (Fellow), Stafford, 119 Parker, J. J., (Fellow), Sheffield, 116 Parsons, G. O., (Associate), London, 93 Pate, T., (Associate), Padiham, no Paterson, J., (Fellow), Glasgow, ^33 Paterson, J., (Fellow), Greenock, 134 Patrick, C. W., (Associate), Birmingham, 52 Patterson, C. H., (Associate), London, 93 Patterson, E. J., (Associate), London, 93 Pattullo, W. L., (Associate), Dundee, 130 Pawley, T. J., (Fellow), Plymouth, no Payne, W. C., (Associate), London, 93 Payne, W. H., (Fellow), London, 82 Pearman, W. a.. (Associate), London, 94 Peirson, J. W., (Fellow), Johannesburg (S. Africa). 148 Penn-Lewis, W., (Fellow), Leicester, 73 Penney, J. H., (Associate), South Shields, 119 Pepper, F. D., (Associate), London, 94 Perkins, A. A., (Associate), London, 94 Perkins, W. A., (Fellow), Tonbridge, . 122 Perratt, W. H., (Associate), London, 94 Perrin, a.. (Associate), Manchester, 102 Pettitt, S. R., (Associate), Bournemouth, 55 36 LIST OF MEMBERS. Peverlev, R, B., Pewtress, J. B., Phillips, C. H. Phillips, J. C, Phillips, W., PiCKARD, A., Pickering, J. W., PiDDUCK, E., PiGGOTT, A.E., Pike, G. E., PiLCHER, p. E. p., Pilling, J., Pitt, G. S., Plant, A. T., PODZUS, J., PONTEFRACT, J. H., Poole Y. J. W. R.. Pope, P. H.. PORTLOCK, H., Potter, A. W., POULTON, A. D., pow ditch, j. r., Powell, W., Power, J., Pratt, H., Price, C. F., Price, H. L., Price, W. O., Priestley, H., Prior, E. T., Pryce, F., PUGH, H. G. PURSLOW, W., {Fellow), (Fellow), (Fellow), (Associate), (Associate), (Associate), (Associate), (Associate), (Fellow), (Associate), (Associate)^ (Fellow), (Fellow), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Fellow), (Fellow), (Fellow), (Associate), (Associate), PAGE 105 82 37 LIST OF MEMBERS. 94 60 123 94 94 100 94 94 Newcastle-on-Tyne, Cape Town (S. Africa), London, London, Cardiff, Wakefield, London, London, Manchester, London, London, Bacup, Ramsbottom, &c., 48, 1X2, 67 London, London, London, Manchester, Kimberley (S. Africa), Tunstall, London, London, Birmingham, London, Bridgend, Northampton, Sydney (Aust.), Calcutta (India), Manchester, Newport (Mon.), Sydney (Aust.), London, London, Oswestry, Wolverhampton, 82 82 82 103 149 122 94 94 52 94 56 107 142 144 100 106 142 83 83 109 126 Pye, F. a., Pye, J., Pyke, E., guiN, s. B., QUINN, F., Race, G. L., Radford, T. S., Raleigh, F., Ramsay, W. M., Ramshaw, W. C, Randall, T. J., Rawlins, T. L., Rawstrone, J. H., Rayner, F. a., Rayner, W. G,, Kaynham, H. J., Read, F. H., Rees, W. H., Reeve, W. J., Reid, G., Reid, I. B., Renwick, H. B., Revill, S. W., Reynolds, J. W., Rhodes, J., Richards, G., Richards, H., Richards, H., Richards, R. A., Richards, W. M., Richardson, G. F., Riches, F. J., Riches, H., (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Fellow), (Fellow), (Fellow), (Associate), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Fellow), (Associate), (Associate), (Fellow), (Fellow), (Associate), PAGE 61 76 142 138 142 105 52 Johannesburg (S. Africa), 148 Chester, Liverpool, Melbourne (Aust.), Belfast, Melbourne (Aust.). N e wcastle-on-Ty ne, Birmingham, Aberdeen, Bradford, Birmingham, Birmingham, Ilkley, London, London, Cardiff, Scarborough, Neath, Camborne, Arbroath, Newcastle-on-Tyne and N. Shields, London, Sheffield, Bradford, Bradford, 128 56 52 52 69 94 83 60 115 104 59 129 105, 107 94 117 56 56 Johannesburg (S. Africa), 148 London, 83 Richmond, 113 Cardiff, 60 Leicester, 73 London, 83 London, 83 London, 94 38 ^W 39 LIST OP MEMBERS. PAGE Richmond, E., {Felloic), Sheffield. 116 RiDGWAY, G. A., (Associate), Hull, 69 ROBB, J. W., {Fellow), Glasgow. 133 ROBB, S. H., (Associate), Ilford, 69 Roberts, D., (Fellow), Swansea, 121 Roberts, I. J., (Fellow), Cardiff, 59 Roberts, J., (Associate), London. 95 Roberts, J., (Fellow), Bervie, 129 Roberts. J. W., (Associate), London. 95 Roberts, W. G., (Associate). Newnham, X06 Robertshaw, W., (Associate), Keighley, 70 Robertson, A., (Associate), London, 95 Robertson, A. H., (Associate), London, 95 Robertson, J. A., (Fdlow), Melbourne (Aust.), 141 Robertson, W., (Fellow), Edinburgh, 131 Robinson, A., (Fellow), Sunningdale, 121 Robinson. G. A., (Fellow), Manchester, 100 Robinson, F., (Associate), Stockport & Manchester. 103 119 Robinson, J., (Associate), Blackpool, 54 Robinson. J. H.. (Associate), Blackpool, 54 Robson, L. C. F., (Associate), London, 95 Rock, C. W., (Fellow), Curepipe (Mauritius), 145 Rodger, A. K., (Fellow). Glasgow. ^i5 Rogers, R. H. B., (Associate), Bury, 58 Rolfe, W. T., (Fellow), London, 83 RONALDSON, E. H. M . (Associate), Madras, 145 RONALDSON, J. A C. (Associate), Madras (India), 144 Roper, T., (Fellow), Bromsgrove, 58 Ross, C. E., (Fellow), Bombay (India), 143 Ross, J. A., (Fellow), Aberdeen, 128 Rowe, J. W. C. (Associate), Great Grimsby. 66 Rowland, W. H., (Associate), Southampton, 118 RUCKER, W. R., (Associate), Melbourne (Aust ), 142 LIST OF MEMBERS. RuCKER, W. S., rushton, t., Rushworth, T., Russell, G. H., Russell, H. E., Russell, J. H., Rutherford, A. C., Saffery, a. E., Sainsbury, Percy H Saker, S., Salisbury, P., Salmon, H., T., Samson, C., Samuel, G., Sands, E., Sands, W. A., Saunders, J. T., Savage, C. G., Saxon, G. H., scarff, a. m., Scarlett. J. W., schmeidt, a., Schofiei.d, F. L., schofield, j., Scott, A., Scott, J. H , Scott, T. M., Scott, W. L., Seac;er, S., Selfe, C. G., Selkirk, J. L., Selkirk, T. L., Sendell, G. E., Sharman, J. P.. (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Fellow), (Fellow), (Associate), , (Fellow), (Fellow), (Fellow), (Fellotu), (Fellow). (Associate), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Fellow), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Fellow), PAGE Melbourne (Aust.), 141 Preston, 11 1 Bradford, 56 Manchester, 100 Liverpool, 76 Durban (Natal), 147 Glasgow, 134 London, 95 London, 83 Hastings and London, 67, 83 Kimberley (S. Africa), 149 London, 83 Kirriemuir, 135 London, 95 Nottingham, 107 Manchester, 103 Cardiff, 60 Melbourne (Australia), 142 London and Sutton, 83, 121 London and Luton, 83, 99 Ramsgate, 112 Melbourne (Aust.), 141 Barnstaple, 49 Manchester, 100 North Shields, 107 Hull and Liverpool, 68, 74 London. 95 Peterhead, 136 Sheffield, 117 London, 95 Glasgow, 134 Glasgow, 134 London, 95 Sheffield, 116 40 LIST OF MEMBERS. "V Sharp, C. F., Sharratt, W., Shaw, H., Shawe,F. E., Shearer, G., Sheilds, E. T., Shelmerdine, W. p., Shepherd, J. E. R., Shepherd, T. L., Shepherd, W., Shepherdson, C. a., Sheppard, F. W. B., Sherlock, H. H., Short, W. H., SiBSON, H. R., SiBSON, J., Siddle, T., SlDFORD, R. G., SiLVEY, T., Simpson, J. F. K., Simpson, J. S. F., Sinclair, H. W., SlSLlNG, A. E., Skinner, J. E., Slater, W. J., Smalley, G. B., Smith, A. B., Smith, A. P., Smith, E. C. C, Smith, E. H., Smith, E. P., Smith, F. W., Smith, G., Smith, H. H., PAGE {Associate), Birmingham, 52 (Associate), London, 95 (Fellow), Ashton-under-Lyne, 48 (Fellow), Liverpool, 74 (Fellow), Banff, 129 (Associate), Kimberley (S. Africa), 149 (Associate), Manchester, 103 (Associate), London, 95 (Associate), Birmingham, 53 (Fellow), Warwick, 124 (Associate), London, 95 (Fellow), Newcastle-on-Tyne, 105 (Associate), Melbourne (Aust.), 142 (Fellow), Colchester & London, 61 (Associate), London, 95 (Associate), Dublin, 138 (Associate), Blackburn, 53 (Associate), London, 95 (Associate), Manchester, 103 (Associate), Cardiff, , 60 (Associate), London, 95 (Fellow), Melbourne (Aust.), 141 (Associate), Nottingham, 108 (Associate), Sheffield, 117 (Associate), Leeds, 72 (Associate), London, 96 (Fellow), Glasgow, 134 (Fellow), London, 83 (Associate), London, 96 (Fellow), London, 83 (Associate), London, 96 (Associate), Gloucester, 66 (Fellow), Liverpool, 74 (Associate), Norwich, 107 41 LIST OF MEMBERS. Smith, J. W., Smith, R., Smith, S., Smith, T. F., Smith, W., Smith, W. J., Smith, W. M., Smith, W. S., Smyth, F., Snelgrove, a. G., Solomon, S. H., soppitt, j. w., SORBY, J., Sparrow, A. J., Spence, G. M., Spence, R., Spittle, J. A., Spokes, R., Spooner, C. H., Spooner, W. J., Sproat, M., Spurr, T. E., Stableford, J., Stagey, G., Stamper, W. F., Standing, A., Standring, H., Stapleton, M. J., Steele, H., Stelfox, J. L., Stephen, W., Stephens, H. J. B., Stephenson, F. G., Stephenson, J., (Associate), (Fellow), (Associate), (Fellow), (Associate), (Fellow), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Felloiv), (Associate), (Associate), (Fellow), PAGE Oldham, 109 Newcastle on-Tyne, 105 London, 96 London, 83 Liverpool, 76 London, 84 Durban (Natal), 147 London, 96 London, 96 London, 96 Sydney (Aust.), 142 London, 96 Selby, 116 Southampton, 118 London, 96 London, 84 Birmingham, 53 London, 96 London, 96 London, 84 Liverpool, 76 London, 96 South Shields, 119 Bournemouth, 55 Cape Town (S. Africa), 147 Liverpool, 76 Manchester, 103 Cork, 138 Manchester, 103 Manchester, 103 Elgin, 131 London, 96 Scarborough, 115 Scarborough, 115 II 42 LIST OP MEMBERS. Stevens, H. M., {Fellow), Brighton, PAGE 57 Stewardson, W. R., (Associate), London, 96 Steyti.er, G. W ., (Fellow). Cape Town (S. Africa), 147 Stokes, R., (Fellow), Dublin, 138 Stonex, a., (Associate), Manchester, 103 Stopherd, C, (Associate), London, 96 Stott, J., (Fellow), Manchester, lOI Strachan, D., (Associate), London, 96 Strachan, W., (Associate), London, 96 Strong. W. T., (Associate), London, 97 Stronge, W. C, (Fclloii'), London, 84 Stvler, H. M., (Associate), Manchester, 103 SUGDEN, B., (Associate) Keighley, 70 Sumner, C. J., (Associate), Preston, III SWAINSON, G., (Fellow), Bolton, 54 Swallow, W., (Fellow), Leeds, 71 Swan, D. L. C, (Fellow), Falkirk, 131 SWANN, E. C (Associate), Leeds, 72 Swift, H., (Fellow), Sheffield, 116 Swindells, W., (Fellow), Manchester, Id Syfret, E. R., (Fellow), Cape Town (S. Africa), 147 SVKES, A. L., (Fellow), Calcutta (India). 144 Sykes, G. S., (Fellow), Calcutta (India), 144 Symons, F., (Associate), Seacombe, 116 Taunton, C. E., (Fellow), Pietermaritzburg (Natal), 149 Taverner, a. T., (Associate), Barry and Penarth, 49, no Taylor, J., (Associate), London, 97 Taylor, J. W., (Associate), London, 97 Taylor, O. G.. (Fellow), York. 127 Taylor, R., (FelloKi), Oldham. 109 Taylor, W., (Associate), Falkirk, 131 Tebbs, H. L., (Associate), Bradford, 56 Teesdale, E., (Fellow), Lincoln, 73 Tennet, W., (Associate), Middlesbrough, 104 43 , Terrey, W., Terry, F., Tessier, a. N., Thirlaway, T. E. Thomas, A. H., Thomas, J. E., Thomas, R. H., Thomas, W., Thompson, T , Thompson, T., Thomson, R. C, Thorp, A.. Junr., Thorpe, G. A., Thyne, R. C, TiLLEY, T. P., Tippett, W. J., Titterton, J. P., Todd, B., TOLLEY, W. A., Tompkins, W. E.. Toothill, H., Towers, A., Town, R., Townend, G. W., Tranter, T., Tricks, F. W., Tuckett, P. S., Turnbull, a., Turnbdll, a., Turnbull, A., Turner, W. A., Turpin, a. C, LIST OF MEMBERS. PAGE Sheffield, ng Pietermaritzburg (Natal), 150 97 105 60 139 76 53 120 70 130 97 55 56 97 103 97 151 (Fellow), (Associate), (Associate), (Associate), (Associate), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Fellow). (Associate), (Associate), (Fellow), London, Newcastle-on-Tyne, Cardiff, Adelaide (Aust.), Liverpool, Birmingham, Stoke-upon-Trent, Kendal, Dundee, London, Bradford, Bradford, London. Manchester, London, San Francisco (Cal.), Birmingham & Kid- derminster, Walsall, Sheffield, London, Bradford, Goole, Doncaster, &c., 66, 64, 123 53^ 70 123 116 84 56 Liverpool, Bristol, Melbourne (Aust.), Kirkcaldy, Kilmarnock, Linlithgow, Bradford, Bath, 76 58 142 135 135 136 56 49 4A 45 LIST OP MEMBERS. TURQUAND, E. B., TURQUAND, P. W., TWEEDALE, C. E., Twist, J., Ulrich. E., Vagg, J. H.. Vale, W. V., Vaughan, a. F., Vere, G., ViGEON, H., ViGERS, H., Vine, J., Von Andlau, A., VosE, J. K., Wakefield, J. H., Walker, J., Walker, W., Walker, W. H., Wall, R. C, Wallace, W. D., Waller, W. E., Walmsley, C, Walmsley, F., Walters, C. E,, Walters, W. J., Walton, A., Walton, C. E., Walton, H. B., Walton, W. T., Wanklyn, W. T., Warburton, W. H., Ward, C. E., Ward. J. H.. Ware, W. L., (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Associate), (Associate), (Associate), (Fellow). (Fellow), (Associate), (Associate), (Associate), (Fellow), London, London, Southend-on-Sea, Manchester, London, London, Wolverhampton, Manchester, Louth (Lines.), Toronto (Canada), London, Shrewsbury, Gibraltar, Bolton. Bury St. Edmunds, Blackpool, Leeds, London, Bath, Cupar Fife, London, London, Manchester & Bolton, Cardiff, Cardiff, Leeds, South Shields, Bury, West Hartlepool, Wigan, London, Birmingham, Preston, Adelaide (Aust), PAGE 97 84 118 105 97 97 126 105 99 143 97 117 143 54 59 54 72 97 49 129 84 97 101,54 60 60 72 119 58 124 125 97 53 III 139 LIST OF MEMBERS. Waring, J. W., (Fellow), Tipton, PAGE 122 Warner, F. J., (Fellow), London, 84 Warnes, W. H., (Associate), Manchester, 103 Warwick, T. H., (Fellow), Rotherham, 114 Waterman, C. H., (Associate), Leamington, 71 Waters, H. E., (Associate), Ipswich, 69 Watkins, T. J., (Associate), Stockton-on-Tees, 120 Watling, J., (Associate), Bristol, 58 Watson, A., (Associate), Manchester, 103 Watson, B., (Fellow), Falkirk, 131 Watson, R., (Associate), Rochester, 113 Wayte, a.. (Fellow), Hanley, 67 Webb, C, (Associate), Scarborough and Brid- lington Quay, 57 . 115 Webber, E. J., (Associate), London, 97 Webster, A. E., (Fellow), London, 84 Webster, T. P., (Associate), Leeds, 72 Welham, S. p.. (Associate) Leeds, 72 Wells, C. H., (Associate), London, 97 Westhead, p., (Associate), Shrewsbury, 117 Westwood, J., (Associate), London, 98 Whale y, W. H., (Associate), Newcastle-on-Tyne, 105 Wh ALLEY, F., (Associate), Liverpool, 76 Whitaker, J., (Fellow), Nelson, lOf White, R., (Associate), Coventry, 62 Whitehead, F., (Associate), Swansea, 121 Whitnall, C. R., (Associate) J Liverpool, 76 Whittaker, E., (Fellow), Southampton, 118 Whittemore, E. a. (Associate), London 98 Whitton, p.. (Fellow), Melbourne (Aust), 141 WiGHAM, M. T., (Associate), London, 98 Wight, E. H., (Associate), Dublin, 138 Wightman, G., (Associate), Manchester, 103 WiGNALL, T., (Associate), Preston, III D 46 LIST OP MEMBERS. WiLKINS, J. E., WlLKINS, W., WiLLETT, F., Williams, A. E., Williams, C. E., Williams, A. G. S., Williams, D., Williams, E. R., Williams, H. L., Williams, H. V., Williams, J., Williams, J., Williams, J. W., Williamson, A., Williamson, E. V., WiLLIMENT, J., Willis. W. W., WiLLMOT, P. G. H. WiLSHIRE, C. Jm Wilson, A., Wilson, C. H., Wilson, E., Wilson, F. G., Wilson, G., Wilson, H., Wilson, J., Wilson, J. E., Wilson, R. K., Wilson, W., Windsor, H. E., WiNNICOTT, W. B., Wise, W. J.. Wiseman, A. T., WiTHNELL, J. W., WiTTED, C. W., (Associate), (Fellow), (Associate), (Associate), (Fellow), (Fellow), (Associate), (Associate), (Associate), (Associate), (Fellow), (FelloK>), (Associate), (Fellow), (Associate), (Associate), (Associate), , (Fellow), (Fellow), (Fellow), (Fellow), (Associate), (Fellow), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Associate), (Fellow), (Associate), (Fellow), (Associate), (Associate), (Felloiv), PAGE Bournemouth, 55 London, 84 Manchester, 103 London, 98 Oswestry, 109 Melbourne (Aust.), 141 London, 98 Liverpool, 7^ London, 98 Calcutta (India), 144 Chester, 61 London, 84 Cardiff, 60 Greenock, 134 Leeds, 72 Great Yarmouth, 66 London, 98 Cape Town (S. Africa), 147 Derby, 63 Glasgow, 134 Leeds, 71 Wednesbury, r24 Melbourne (Aust.), 141 Aberdeen, 128 London, 98 Glasgow, 134 London, 98 Leeds, 72 Leeds, 72 Portsmouth, m Nottingham, 108 London, 84 Melbourne (Aust.), 142 Manchester, 103 Lincoln, 73 47 LIST OF MEMBERS. PAGE Wood, H , (Associate), Newport (Mon.), 106 Wood, J. M., (Fellow), Newport (Mon.), 106 Wood, R. W., (Associate), Bury, 58 Wood, S. H.. (Associate), London, 98 Wood, W. A., (Associate), London, 98 Wood, W. J., (Fellow), Perth, 136 Woodcock, W. H., (Associate), Warrington, 124 WOODINGTON, A. E. , (Fellow), London, 84 Woodman, A. H., (Associate), London, 98 WOODROFFE, E., (Associate), New York (U.S.), 151 WOODWORTH, T., (Associate), Sheffield, 117 WOOLLAN, B. M., (Fellow), London, 84 WOOLLAN, F. M., (Fellow), London & Johannesburg, t 84. 149 WOOLLETT, C, (Associate), Birmingham, 53 WOOLLEY, C, (Fellow), London, 84 WORRALL, J. H., (Associate), Manchester, 103 WORTHINGTON, J. L., , (Associate), Manchester, 104 Wreford, G., (Fellow), London, 85 Wreford, H. F.; (Associate), London, 98 Wreford, W. H., (Associate), London, 98 Wright, A., (Fellow), Derby, 63 Wright, A., (Associate), London, 98 Wright, F. E., (Associate), London, 98 Wright, F. H., (Fellow), Reading, 112 Wright, G. E., (Associate), Sheffield, 117 Wright, G. S., (Fellow), London, 85 Wright, H., (Fellow), Redditch, 113 Young, R., (Fellow), Elgin, 131 Young, W. D., (Associate), Edinburgh, 131 Young, W. E., (Fellow), Douglas, 64 Young, W. H., (Fellow). Inverness, 135 Yule, C, (Fellow), Glasgow, 134 FOR LIST OF STUDENTS SEE PAGES 152 to 173. I'fipirUtapfiwal %hi o! Jf<[U((nfr5. .^^i^^ ENGLAND AND WALES. ACORINGTON. {Lancashire.) Fellow. DATE OF ADMISSION. 1892, Nov. 16th. Beckett, Jabez, Borough Accountant, Town Hall. ALPORD. {Lincolnshire.) Associate. 1888, July 24th. Allinson, Sidney Ward, Accountant to Soulby, Sons & Winch, Limited. ASHPORD. {Kent.) Associate. 1894, Jan. 2nd. Holmes, Joseph Edwin, i, Somerset Road and at Hythe. ASHTONUNDER-LYNE. {Lancashire.) Pellows. 1885, Dec. 31st. Shaw, Henry, 8. Delamere Street ; and at Oldham. 1893, July 20th. Neal, John, Borough Comptroller. Town Hall. BACUP. {Lancashire.) Fellows. 1886, Nov. 26th. Pilling, John, 9, Lord Street ; and at Rams- bottom and Haslingden. 1896, July 2ist. Lord. James Henry, Bank Buildings. {Ad- mitted Associate March ijth. 1892.) 49 Co|3ograj3ljica( Kx^i. — England and Wales. BARNSLEY. {Yorkshire.) Fellows. DATE OF ADMISSION. 1894, Jan. 2nd. Carr, William, 27, Regent Street. 1885, Dec. 31st. Haigh, Isaac. 29, Regent Street. 1885, Dec. 31st. Harrison, Charles, 15, Regent Street. 1887, Nov. 17th. MouLTON, Christopher Albert (C. A. Moulton & Co.), 21, Regent Street. {Member of the Council ; President, Sheffield and District Society.) Associates. 1891, Mar. 24th. Button, Walter Francis (C. A. Moulton & Co.), 21, Regent Street. 1S98, Nov. 15th. Knight, William Bryant, 4 & 6. Regent Street. BARNSTAPLE. {Devonshire.) Associate. 1898, Nov. 15th. ScHOFiELD, Frederick Lording, Accountant Barnstaple Gas Co., The Square. BARROW-IN-FURNESS. {Lancashire.) Fellows. 1898. Mar. i8th. Gunson, James, Borough Treasurer. Town Hall. 1899, Mar. 9th. Ormandy, William Richardson, 16, Cornwalhs Street. BARRY. {Glamorgan.) Associate. 1891, May 13th. Taverner, Alfred Thomas. 10, Windsor Road ; and at Penarth. BATH. {Somerset.) Fellows. 1898, Mar. i8th. Curtis, George James Barron, 14, Bladud Buildings. {Admitted Associate July i^th, 1892.) 1898, Mar. i8th. Turpin, Alfred Christopher (Bowles, Turpin & Co.), 41, Broad Street. {Admitted Associate December 31s/, 1885.) Associate. 1885, Dec. 31st. Wall, Robert Curtis, 11, New King Street. 50 (Topograpbical fist— England and Wales. BATLEY. {Yorkshire.) Associate. DATE or ADMISSION. . ,.,,,,„ ,. 1896 July 2ist. BuRLiNsoN, William Davie (U . D. Burhnson & Co.), Branch Avenue. BEDFORD. Associate. 1895. July 24th. Ball, Harry, i, Duke Street. Mill Street BEXLEY HEATH. {Kent.) Associate. 1896, July 2ist. Dunn, Alexander Simpson, " Grosmont," Ethronvi Road. BIRMINGHAM, {n^nwkk.) Fellows. 1892, Mar. 17th. Blackham, Joseph William (W. G. & J. W. Blackham), 180, Corporation Street. {Mem- ber of the Council ; Admitted Associate August 10th. i886.) 1893, Mar. 2ist. Bridgwater, Thomas, Clarence Chambers, 39, Corporation Street. 1890, Feb. nth. Brown, James William Bray, F.S.S., Pru- dential Buildings, Corporation Street. {Vice- President of the Society; Member of the Coun- cil; and President of the Birmingham and Midland Society.) 1887, Sep. i6th. Francis, Alfred. 26, Corporation Street. 1899. June 13th. Grant-Smith, William Colin (W. G. Floyd & Grant-Smith), 48, Cherry Street. 1885, Dec. 31st. Hankins, John Augustine, 121, Colmore Row ; and at London. 1885, Dec. 31st. Hickman, Albert Edward, 46, Cherry Street. 1891, Nov. 13th. Newey, William Lewis, F.S.S., 39, Temple Row. {Hon. Secretary of the Birmingham and Midland Society.) 51 CopograpljituI l^ist. — England and Wales. BIRMINGHAM— continued. Associates. DATE OF ADMISSION. 1887, Apl. 22nd. AuLT, Frederic John, Aitken Chambers, i. Cannon Street. 1894, Oct. 30th. Benton, Arthur, Clerk to Frank Impey & Findlay, 37, Newhall Street. 1893, Feb. i6th. Blackham, Walter George {W. G. & J. W. Blackham), 180, Corporation Street. 1894. Dec. 31st. Canlett, Arthur, Clerk to Allen, Edwards & Smith, 90, New Street. 1898, Mar. i8th. Carr, Herbert Edward (Carr & Lockett), County Chambers, Corporation Street. 1897, July i6th. Corfield, George Edgar (Corfield & Cripwell), Exchange Chambers, New Street ; and at Manchester. 1S91, Nov. 13th. CoTTERELL, Chades William, 57, Colmore Row. 1891, Nov. 13th. CoTTERELL, Frederick James, City Chambers, Broad Street Corner. 1897, Jan. 13th. Cripwell, Albert (Corfield & Cripwell), Ex- change Chambers, New Street ; and at Man- chester. 1893, Nov. 14th. Davies, George, Grosvenor Buildings. Steel- house Lane. 1894, Jan. 2nd. Davis, Kenneth Randall, Secretary, Birming- ham Small Arms Co., Ltd, Small Heath. 1896, July 2ist. Evans, Arthur Edwin, Clerk to Mayo, Powell & Thompson, 15, Newhall Street. 1896, July 2ist. Evans, Walter Watkin (Evans & Bennett), Educational Chambers, 90, New Street. 1898, May 20th. Farrow, Henry Fred, Clerk to Gibson & Ashford, 39, Waterloo Street. 1891, Nov. 13th, Floyd, Walter Grosvenor (W. G. Floyd & Grant-Smith), 48, Cherry Street. 1897, Mar. 19th. Greensmith, Clarence Tom, Clerk to Sharp, Parsons & Co.. 120, Colmore Row. 52 53 CopograpbituI pst.— England and Wales. BIBMINGKAM— continued. Associates. DATE OF ADMISSION. 1895, July 24th. 1894, J^"- 2nd. Harcourt, Harold (Frank Creke, Harcourt & Co.), Athenaeum Chambers, Temple Row. Hawnt, Frederick Montague, Temple Courts, Temple Row. 1897, Mar. 19th. Hill, Percy Gibson, Clerk to Abbott, Deeley, Hill & Co., 9, Bennett's Hill. 1895, July 24th. HiTCHiNs, John Albert, Clerk to C. A. Harri- son, Barratt, West & Thorley, 22, Waterloo Street. 1896, Mar. 2oth. 1896, Mar. 20th. 1899. Jan. 5th. 1899, Jan. 5th. 1894, J^"' 2nd. 1899, Mar. 9th. 1893, July 20th. Kerr, John Durie, 5, Waterloo Street. Kerr, Ernest Tritchler, 119, Colmore Row. KiDD, Henry Peter, Clerk to Bayfield & Bay- field, 95, Colmore Row, King, George Charles, Clerk to Leigh Elking- ton, Neal & Co., 29, Newhall Street. Lapsley, William John, Northfield. LocKETT, Joseph (Carr & Lockett), County Chambers, Corporation Street. Maxwell, William Henry, Corporation Street, and 419, Moseley Road. 1898, July 22nd. Patrick, Charles William, Accountant Bir- mingham Tramways Co., Ltd., 153, Cor- poration Street. 1892, July 14th. PouLTON, Archibald Dossetor, Secretary and Accountant to Thomas Adams & Sons, Limited, 16, Cambridge Street. 1898, July 22nd, Radford. Thomas Shilton, Clerk to Howard Smith, Slocombe & Co., 14, Waterloo Street. 1896, July 2ist. Randall, Thomas John, Clerk to C. A. Harrison, Barratt, West Sc Thorley, 22, Waterloo Street. 1895, Mar. 29th. Rawlins, Thomas Lewis, 16, Bennett's Hill. 1893, July 2oth. Sharp, Charles Fabian (Sharp, Sparshott & Co.), 71, Colmore Row. Ccpogntjjljtcal iJist. — England and Wales. BlRMINGKAm-contmucd. Associates. DATE OF ADMISSION. 1893, Mar. 2ist. Shepherd, Thomas Lawn, Accountant to British Workmen's and General Assurance Co., Limited, Broad Street Corner. 1888, July 24th. Spittle, John Albert, 76, Birchfield Road, Birchfield. 1894, Mar. 2oth. Thomas, William, 88, Colmore Row. 1892, Dec. 30th. Tolley, William Alfred (Hodgkinson, Tolley & Co.), 95, Colmore Row, and at Kidder- minster. 1897, July i6th, Ward, Charles Edwin, Clerk to Abbott, Deeley, .Hill & Co., 9, Bennett's Hill. 1893, July 20th. Woollett, Charles, Assistant Official Re- ceiver, 174, Corporation Street. BLACKBURN. {Lancashire.) Fellows. 1891, Nov. 13th. Bailey, John Henry, Borough Treasurer, Town Hall. {Member of the Council.) 1885, Dec. 31st. BuLLOUGH, Edwin James, i, Richmond Ter- race. {Auditor to the Society.) Associates. 1891, July i6th. Johnston, Peter Haslam, 31, Azalea Road. 1893, July 20th. Siddle, Thomas, Eanam Wharfs, and 17, Duke Terrace, New Bank Road. BLACKPOOL. {Lancashire.) Fellows. 1898, Mar. i8th. Dixon, Rowland, 28, Buchanan Street. 1896, July 2ist. HuDDLESTONE, John Richard, Empire Cham- bers, Church Street Associate. 1897, Mar. 19th. Heyes, Morris, Borough Treasurer, Town Hall. 54 (Lopograpbical Xist. — England and Wales. BliACKPOOli— continued. Associates. Date of admission. 1896, Mar. 20th. Robinson. John Harrison. Talbot Chambers. Talbot Square. 1889, July 17th. Robinson, Joseph. Clerk to Blane & Riding. 9, Central Beach. 1897. Mar. 19th. Walker, James, Old Bank Chambers, Talbot *a-^ Square. BLYTH. [Northumberland.) Fellow. 1893, May 17th. Bateley, William Beadon. Central Buildings, Waterloo. BOLTON. (Lancashire.) Fellows. loth. Fearnhead. Joseph, 19, Acresfield. i2th. Healy, George James, 18, Acresfield; and at Wigan. 17th. SwAiNSON, George. Borough Treasurer, Town Hall. 31st. Walmslev. Frederic (F. Walmsley & Co.), 39. Mawdsley Street ; and at Manchester. (Member of the Council; Past President.) 1 89 1, Feb. 1886. Mar. 1897, Nov. 1885, Dec. 1897, Mar 1889, Dec. 1898. May Associates. 19th. Greenhalgh, Llewellyn, 2, Fold Street. 31st. Marsh, Frederic Siddall, 8, Bowkers" Row 20th. Vose, Joseph Robert, 11, Chancery Lane, BOOTLE. (Lancashire.) Fellows. 1892, Mar. 17th. Blundell, Harry James, 219, Marsh Lane; and at Seaforth. 1890, July 15th. Milne, George. Borough Accountant, Town Hall. I ! II 55 Capograpljical ICist --England and Wales. BOURNEMOUTH. (Hants.) Associates. DATE OF ADMISSION. 1885, Dec. 31st. Bicker, Edward (Bicker & Pettitt), Wilts and Dorset Bank Chambers. 1894, Feb. i2th. Hounsell, Frederic Arthur Kelloway, Town Hall Chambers. 1898, Jan. i8th. Ling, William Alexander James, Clerk to Bicker & Pettitt, Wilts and Dorset Bank Chambers. 1898, Mar. i8th. Pettitt, Sydney Robert (Bicker & Pettitt), Wilts and Dorset Bank Chambers. 1895, Nov. 26th. Stagey, George, 5, Wootton Gardens. 1899, Jan. 5ih. Wilkins, John Ernest, Clerk to Bicker & Pettitt, Wilts and Dorset Bank Chambers. BRADFORD. (Yorkshire.) Fellows. 1897, Mar. 19th. Chesney, Peter Kerr (P. K. Chesney's Sons), 32, Market Street ; and at Manchester. 1894, July 19th. Craven, Fred. (Glossop, Craven & Tebbs), Beckett's Bank Chambers, Cheapside. (Ad- mitted Associate Dec. 30/A, 1886.) 1892, Dec. 30th. Thorpe, George Albine, City Treasurer, Town Hall. Associates. 1898, Jan. i8th. Best, Charles Henry (Best & Turner), 223/5, Swan Arcade. 1893, Mar. 2ist, Childe, Joseph Braithwaite (Claridge & Childe), London and Midland Bank Cham- bers, Market Street ; and at London. 1890, July 15th, Claridge, William, M.A. (Claridge & Childe), London and Midland Bank Chambers, Market Street ; and at London. 1899, Jan. 5th. Haley, James Herbert, Clerk to W. M. Gray, District Bank Chambers, Market Street. 56 C^opoignnrbkal |Jist. — England and Wales. BRADFORD -continued. Associates. DATE OF ADMISSION. 1899, Mar. 9th. Head, Richard, Clerk to J. S. Colefax. 2, Aldermanbury. 1892, Mar. 17th. Lee, Frederick Hinsley (Joseph Lee & Sons), 9, Market Street. 1S92. Mar. 17th. Lee, Louis Charles (Joseph Lee & Sons), 9, Market Street. IVS96, July 2ist. LocKWooD, Angelo, Clerk to the Official Re- ceiver, 31, Manor Row. 1892, Mar. 17th. Lund, John, Clerk to J. A. Heselton & Son, 9, Market Street. 1898, Jan. iSth, Mitchell, Edgar Aspinall (Rawlinson & Mitchell), 13. Tanfield Chambers, Market Street. 1898, Mar. i8th, R.^mshaw, William Christopher, Clerk to V. R. Sewell, Queen Anne Chambers. 1893, July 2oth. Reynolds, James William, Bank Street and Kirkgate Chambers. 1S95, Nov. 26th. RHODES,Joseph,ClerktoW. M.Gray, District Bank Chambers, Market Street. 1897, Nov. 17th, RusHWORTH, Thomas, 15, Kirkgate. 1891, July i6th. Tebbs, Herbert Louis (Glossop, Craven & Tebbs), Beckett's Bank Chambers. 1899. June 13th. Thyne, Richard Cobden, Secretary, Bradford Dyers' Association, Limited. 1895, July 24th. Town, Robert, 55, Tyrrel Street. 1899, Jan. 5th. Turner, William Arthur (Best & Turner), 223 & 225, Swan Arcade. BRIDGEND. (Ghimorgan.) Fellow. 1885, Dec. 31st. Cooke, William, 25, Dunraven Place. Associate. 1896, Nov. 23rd, Powell, William (Powell Sc Cooke), Snowhill Chambers, Adare Street. 57 (Lopograpbital l^ist. — England and Wales. BRIDLINGTON QUAY. (Yorhshire.) Associate. DATE or ADMISSION. 1897, Oct. 2ist. Webb. Charles, 15, Manor Street; and at Scarborough. BRIERLEY HILL. {Staffs.) Fellow. 1887, Apl. 22nd, Morris, William John, Avon House. BRIGHTLINGSEA. (Essex.) Fellow. 1885, Dec. 31st. Atkins, Ellis Charles, Trinity House, Queen Street. BRIGHTON. (Sussex.) Fellows. 1885, Dec. 31st. Foskett, Joseph, 30, Norfolk Road. 1896, Mar. 2oth. Hilton, Frederick, 4, Pavilion Buildings. 1889, Apl. 1 2th. Stevens, Henry Marshall, Borough Accoun- tant, Town Hall. Associates. 1889, Nov. i2th. Kemp, John Henry, 52, Compton Avenue. 1899, May 8th. Norrish, Charles Richard, Borough Accoun- tant's Office. BRISTOL. (Gloucester.) Fellows. 1892, Mar. 17th. AcKLAND, Frederick James (F. J. Ackland & Co.), 22, Clare Street ; and at Weston-super- Mare. 1895, Nov. 26th. Crompton, James, City Accountant, 51, Prince Street. 1898, July 22nd. DiBBixs, Edward Henry, 40, Broad Street. (Admitted Associate July igth, 1894.) 58 Copograjabital ^Jist. — England and Wales. BRI STO L— con tin ucd. Associates. DATE OF ADMISSION. 1888, Dec. 31st. Browne, Alfred, 142, Whiteladies Road. 1898, May 20th. Dyer, Henry, Clerk to Alexander, Daniel & Co., Bank Chambers, Corn Street. 1885, Dec. 31st. Tricks, P'rank Wood (F. Wood Tricks & Co.), Wellington Chambers, Bridge Street. 1885, Dec. 31st. Watling, John, 40, Broad Street. BROMSGROVE. {Worcester.) Fellow 1896, Mar. 20th. Roper, Thomas, 92, High Street. BURNLEY. {Lancashire.) Associate. 1898, July 22nd. AsHwoRTH, Fred, Clerk to Rawlinson & Har- greaves, 7, Grimshaw Street. BURTON-ON TRENT. {Staffordshire.) Fellow. 1898, May 2oth. Coxon. Alfred, 114, Station Street. BURY. {Lancashire.) Fellow. 1886. July 8th. Barnes, John Richard, Limefield. Associates. 1899. Jan. 5th. Rogers, Robert Henry Blakeman, Clerk to C. R. Scholes, Stanley Buildings, Silver Street. 1898, Mari8th. Walton. Harry Bailey. Clerk to W Nabb Old Market Place. 1899, Jan. 5th. Wood. Richard Watson. Clerk to C. R. Scholes. Stanley Buildings, Silver Street. 59 (LOjjograpIjiciiI l^ist. — England and Wales. BURY ST. EDMUNDS. {Suffolk.) Associate. DATE OF ADMISSION. 1895, Mar. 29th. Wakefield, John Henry, Borough Accoun- tant, Town Hall. CAMBORNE. {Cornwall.) Fellow. 1885, Dec. 31st. Reeve, William John, Fore Street. CAMBRIDGE. Fellow. 1899, Mar. 9th. Inglis, John Arthur, Borough Accountant, Guildhall. {Admitted Associate May zoth, 1898.) Associate. 1887, Feb. nth. Charlton. Calver Foster. 7, Alexandra Street, Petty Cury. CARDIFF. {Glamorgan.) Fellows. 1893. July 20th. Berkeley, Charles Montague. 28, Park Hotel Buildings. Park Place. 1S96, Mar. 20th. Buston, William, 5, Queen Street. {President, South Wales and Monmouthshire Society.) 1891, Nov. 13th. Jenkins, Thomas. 22. Edward Terrace, Queen Street. 1887, Mar. 25th. Roberts. Ivor James. (D. Roberts & Sons), Caledonian Chambers, St. Mary Street, and 4, Dock Chambers. Bute Docks. Associates. 1895. July 24th. Bailey, Alfred Maurice (Bailey. Giller & Telfer), 24, Duke Street. 1894, Oct. 30th. Batten, Charles Lloyd, Clerk to James Cozens, iii, Exchange, Bute Docks. 1887, July 14th. Bennett, William John, 6, Guildford Street. ! 6o 6i 1 Copograpljital |Cist.— England and Wales. CARDIFF— ('<^" tin ued. Associates. DATE OF ADMISSION. 1895. Nov. 26th. Craxe, Henry Hunt, Clerk to C. A. Harrison Barratt, West & Co., Old Bank Chambers, High Street. 1897, Mar. 19th. David, John Jenkins (J. J. David &. Co.) 16, St. John's Chambers. 1893, July 2oth. Drinkwatf.r, Charles Augustus, Clerk to D. Roberts & Sons, Caledonian Chambers, St. Mary Street. 1896, July 2ist. Ciller, George Samuel (Bailey, Giller & Telfer), 24, Duke Street. 1897, Jan- I3tli- Hill, Ernest Edward, Clerk to W. C. Clarke & Dovey, 31, Queen Street. 1896, Mar. 2oth. Leyshon, Richard, 12, Mount Stuart Square, Bute Docks. 1891, July i6th. Phillips, William, 108, St. Mary Street. iSgr, Dec. 30th. Kavnuam. Henry James, Merchants' Ex- change, Docks. 1893, July 20th. Richards, Richard Albert, Clerk to D. Roberts & Sons, Caledonian Chambers, St. Mary Street. 1898. Mar. 18th. Saunders, John Thomas, 29, St. Mary Street. 1892, Nov. i6th. Simpson, John Frederic Keirle, Clerk to J. E. Gunn, Westgate Street. 1894, Jan. and. Thomas, Alfred Henry, Victoria Chambers, 18, Queen Street. {Hon. Secretary, South Wales and Monmouthshire Society.) 1897, Mar. 19th. Walters, Charles Edgar, Clerk to O. B. Cuvilje. 2, Stuart Street, Bute Docks. 1897, July i6th. Walters, William James, 4.S, Conway Road. 1895, Mar. 29th. Williams, John Wilmot, Clive Chambers, Windsor Place. CARLISLE. {Cumberland.) Fellow. 1895, Dec. 31st. Graham, John, City Treasurer, Town Hall. Copograpfaicut %\%i, — England and Wales. CARNARVON. Fellow. DATE OF AmnssiOK. 1897, Mar. 19th. Jones, David Hugh, Borough Accountant, {Admitted Associate November i^th, 1893.) CHELMSFORD {Essex.) Associate 1897. July i6th. Owers, Frank Howard, County Offices, Duke Street. CHELTENHAM. {Gloucester.) Fellow. 1886, Dec. 30th. MiNETT, Richard, Borough Accountant, Muni- cipal Offices. CHESHUNT. {Herts.) Fellow. 1885, Dec. 31st. Bridgman, John Sturgeon (Bridgman & Son), and at Hoddesdon and Walthara Cross. CHESTER. {Cheshire.) Fellow. 1895, Mar. 29th. Williams, James, County Accountant, Chester Castle. Associates. 1895, Dec. 31st. Hensh.\ll, James, Clerk to J. E. Edwards, Son & Warmsley, 29, Eastgate Row North. 1893, July 20th. Pye, Frederick Augustus, Assistant Secretary to Chester United Gas Co., Cuppin Street. CHESTERFIELD. {Derbyshire.) Associate. 1895, Dec. 31st. Short, Samuel Edward, 31, Gluman Gate. £ 62 ropograpbical ftst— England and Wales. CHORLEY. {Lancashin.) Fellow. DATE OF ADMISSION. 1885, Dec. 31st. King, John. F.S.S.. 36, Chapel Street; and at Wigan. {aM ember of the Council.) Associates. 1898, July 22nd. Fearxhead, John, 26. High Street. 1892, May nth. King, George Frederick, 36, Chapel Street. COLCHESTER. {Essex.) Associate. 1885, Dec. 31st. Bryan, James Gosnell, Trinity Chambers and 57, Castle Koad. COVENTRY- {Warwickshire.) Associates. 1895. Oct. ist. Daffern, Thomas Mason, Economic Cham- bers, Little Park Street. 1897, Mar. 19th. White, Robert, Derby Chambers, Derby Lane. CREWE. {Cheshire.) Fellows. 1885, Dec. 30th. Gibson, Thomas Eli, 46, High Street; and at Warrington. {Member 0/ the Council.) 1898, July 22nd. Jenkins, James Alexander, Borough Ac- countant. Associate. 1894, Oct. 30th. Gibson, William Wallworth, 46, High Street. CROYDON. {Surrey.) Fellow. 1892, Dec. 30th. Gunner, William, Borough Accountant, Town Hall. 63 CopograpMcat fist.— England and Wales. DARLASTON. {Staffordshire.) Associate. DATK OF ADMISSION. 1888, July 24th. Hatchett, Henry, Secretary and Accountant South Staffordshire Tramways Company (Limited). DARWEN. {Lancashire.) Fellow. 1897, ^ov. 17th. Ellison, James Henry, Borough Treasurer, Municipal Buildings. DEAL. '{Kent.) Fellow. 1894. Mar. 20th. Hammond, John Reynolds, 23, Queen Street. DERBY. Fellows. 1893, May 17th. Baum, Allan (Harrison & Co.), 18, Wardwick. 1889, May 23rd. Foster, William, Bank Chambers, Albert Street. 1893, Feb. i6th. Nutt, Joseph Nathaniel, 3, Market Place. 1894, July 19th. Wilshire, Charles Joshua (Wilshire Bros.), 24, Strand Chambers. 1893, July 20th. Wright, Amos, Corn Exchange. DEWSBURY. {Yorkshire.) Associates. 1897, Mar. 19th. Crosby, Thomas. Clerk to W. Dawson, West Riding Union Bank Chambers. 1898, Mar. i8th. Hutchinson, John, Borough Accountant, Town Hall. DONCASTER. {Yorkshire.) Fellow. 1897, Jan. 13th. Clarke, Frederick John, Oriental Chambers. {Admitted Associate December ^ist, 1894.) 64 Copognipbital f'ist.— England and Wales. BONCASTUR— continued. DATE OF ADJUSSION. 1886, Feb. i2th. Fellow. TowxEND, George William (Townend & Glover), 6, Priory Place; and at Goole and Wakefield. Associates. 1897, Oct. 2ist. Brock, Arthur Henry, Bank Chambers, Scot Lane. 1895, July 24th. CuLPix, Henry, 36, Nether Hall Road. » 1892, Dec. 30th. Glover, Joseph Horner (Townend & Glover), 6, Priory Place ; and at Goole & Wakefield. DOUGLAS. (Isle 0/ Man.) Fellows. 1898. Nov. 15th. Blair, John, Athol Street. 1894. Mar. 2oth. Bridsox, Matthew Matthias, 2?, Athol Street. 1895, Nov. 26th. Cowix, Henry, Ridgeway Chambers. 1895, Mar. 29th. Young, William Edwin, 26, Athol Street. 1894, Jan. 2nd. DURHAM. 18S5, Dec. 31st. 1892, July 14th. 1894. July 19th. Associate. Kerruish. William Maltby (John Kerruish & Son), 21, Athol Street. Fellows. Bailey, Richard, 38, Sunderland Road, Giles- gate. Martix, Edwin Charles. 37, Sadler Street. Associate. Greex, Thomas Guthrie, County Accountant's Office. 65 ®0|3ograpMcu( 3Cist.— England and Wales. EASTBOURNE. (Sussex.) Fellow. DATE OF ADMISSION. 1896, May2ist. Allcock, John, Borough Accountant, Town Hall. (Admitted Associate July i^th, 1892.) EGREMONT, via Carnforth. (Cumberland.) Fellow. 1887, Sept. i6th. Fidler, Isaac Mossop, 91, Main Street. Associate. 1S99, Mar. 9th. Burnley, John Joseph, Accountant to Walla- sey Urban District Council. ELLESMERE PORT. (Cheshire.) Fellow. 1886, Jan. i2th. Fleming, Alexander, Whitby. EXETER. (Devonshire.) Fellow. 1885, Dec. 31st. Martin, Thomas, 16, Bedford Circus. Associate. 1897, Mar. 19th. DuN.SFORD, Matthew John, 15, Bedford Circus. FAVERSHAM. (Kent.) Fellow. 1896, Mar. 20th. Dunn, Robert Smith, 15, East Street. {Ad- m ittcd A ssocia te May 1 5 /A , 1 890 . ) FOLKESTONE. (Kent.) Associate. 1898, Nov. 15. Barton, Harry Howell, 62, Sandgate Road, and 17, Guildhall Street. I 66 Copograpbital fist— England and Wales. GATESHEAD-ON-TYNE. {Durham). Tellow. DATE OF ADMISSIOX. , 1885, Dec. 31st. BoLAM, George. 12. West Street; and at 5, Wesley Terrace, Filling. GLASTONBURY. {Somerset.) Fellow. 1894. July 19th. Bishop. John, 17. High Street ; and at Street GLOUCESTER. Fellow. 1892. Nov. i6th. Clutterbuck. Albert Bernard. City Accoun- tant, Guildhall. Associate. 1898, July 22nd. Smith. Frederick William, New Inn Cham- bers, King Street. GOOLE. {Yorkshire.) Fellow. 1886. Feb. I2th. TowNEND, George William (Townend & Glover), Carlisle Chambers. Carlisle Street ; and at Doncaster & Wakefield. Associates. i8q2. Dec. 30th. Glover. Joseph Horner (Townend Sc Glover). Carlisle Chambers, Carlisle Street ; and at Doncaster & Waketield. 1898, Nov. 15th. HoPLEY, Randal. 6, Church Street. GREAT GRIMSBY. {Lincolnshire.) Associate. 1S96, July 2ist. RowE. John William Cramp. 60, Welholme Road, E. GREAT YARMOUTH. {Norfolk.) Associate. 1895, July 24th. WiLLiMENT. James, 31, Regent Street. 67 cs^ (Lopogriipljical fist.— England and Wales, HALIFAX. {Yorkshire.) Fellow. DATE OF ADMISSION. >^, i_ 1893. May 17th, North, George, i. Crown Street Chambers, Crown Street. HANLEY. {Staffordshire.) Fellows. 1897. July i6th. Hammerslev, Edwin John, 10, Pall Mall. 1896, Mar. 2oth. Wayte, Alexander, 31, Albion Street. Associates. 1898, Nov. 15th. Bates, Albert, 20, Pall Mall ; and at Tunstall. 1895. Nov. 26th. FiGGiNs, Henry William (Ibeson, Figgins & Co.) ; and at Newcastle-under-Lyme. 1896, Mar. 20th. Hayes, Thomas William (S. Hayes & Son), 24, Cheapside. HASLINGDEN. {Lancashire.) Fellow. 1886, Nov. 26th. Pilling, John, i, Townsend Street; and at Ramsbottom and Bacup. HASTINGS. {Sussex.) Fellow. 1895, Mar. 29th. Saker. Sydney (Saker & Davis). 37, Havelock Road ; and at London. HEREFORD. Associates. 1895, July 24th. Lewis, Thomas, City Accountant, Mansion House. 1899, Jan. 5th. Meats, Thomas Wheeler, 51, Commercial Street. HERTFORD. Fellow. 1895, Mar. 29th. Carter, Thomas Stalkart, Borough Treasurer, Mill Bridge. 68 (TopograpiMcal '$\%i, — England and Wales. HODDESDON. (Herts.) DATE OF ADJnSSION. 1885, Dec. 31st. Fellow. Bridgman, John Sturgeon ; and at Cheshunt, and Walthara Cross. HORWICH. [Lancashire.) Fellow. 1885. l>ec. 31st. LivESEY. Samuel, 5, Winter Hey Lane ; and at Preston. HUDDERSFIELD. {Yorkshire.) Associates. 1898. Mar. i8th. Avisox. Owen, 7, King's Head Buildings, Cloth Hall Street ; and at Exchange Build- ings. Market Street. Milnsbridge. 1898, July 22nd. Magee. James, Clerk to Dyson, Wright & Co., 7, New Street. 1899. Jan. 5th. Moox. Charles Edward. Deputy Borough Accountant, Town Hall. HULL. {Yorkshire.) Fellows. 1S93, Mar. 2ist. BuTTERELL. Joseph Darker, Imperial Cham- bers, Bowlalley Lane. 1898, Mar. i8th. Lofthouse. William, Yorkshire Insurance Buildings, Lowgate. {Admitted Associate Dec. ^ist, 1885.) 1892. May nth. Milxer, Thomas George, City Treasurer Town Hall. ' 1892, July 14th. Scott, Joseph Henry. Victoria Chambers Bowlalley Lane; and at Liverpool. Associates. 1892, Nov. i6th. Browx, Richard, City Accountant. Town Hall. 1809, Feb. 13th. Charter, Charles, 4, Bond Street. 69 Coj3ograpljifal ^ist — England and Wales. HULL — continued. Associates. DATE or ADMISSION. 1892, July 14th. JoPLiXG. Alfred Henry, Clerk to J. G. Carlill & Burkinshaw, 2, Parliament Street. 1898, Jan. i8th. King, Charles Henry, Clerk to Official Re- ceiver, Trinity House Lane. 1897, Jan. 13th. RiDGWAY, George Ambrose, Clerk to J. D. Butterell. Imperial Chambers, Bowlalley Lane. HYDE. (Cheshire.) Associates. 1889, Apl. i2th. Chadwick, Arthur, 2. Norfolk Street ; and at Manchester. 1897. Nov. 17th. Jexkixs, Edgar Samuel, Borough Accountant, Town Hall. ILFORD. (Essex.) Associate. 1898, July 22nd. RoBB, Sydney Howard, 10, Hainault Street. ILKESTON. (Derbyshire.) Associate. 1898, Mar. i8th. Lis.sett, Tom Nichols, Borough Accountant. Town Hall. ILKLEY. (Yorkshire.) Fellow. 1897, Mar. 19th. Rawstrone. John Henry, Wood Rydding. IPSWICH. (Sufoik). Associate. 1899. June 13th. Waters, Herbert Ernest (Waters & Son), 2 and 4. Princes Street. 70 Copogrupl/uul |^tst. — England and Wales. KEIGHLEY. {Yorkshire.) Fellow. DATE OF ADMISSION. 1897, Mar. 19th. Lister, Alfred, Borough Treasurer, Municipal Offices. Associates. 1890, July 15th. KoBERTSHAW, William, i, Burlington Cham- bers, North Street. 1895, Dec. 31st. SuGDEN, Benjamin, Scott Street. KENDAL. {Westmorehmd.) Fellow. 1885, Dec. 31st. Thomp.son, Troughton, 8. Lowther Street. KETTERING. {Northamptvnshiye.) Fellow. 1892, Mar. 17th. Cattell, William Charles (Cattell & Favell), Bank Chambers. High Street ; and at Rushden. [Admitted Associate April 12th, 1889.) KIDDERMINSTER. ( WcnestersJiire .) Associate. 1892, Dec. 30th. ToLLEV, William Alfred (Hodgkinson, Tolley & Co.), Metropolitan Bank Chambers ; and at Birmingham. KIRKHAM. [Lancashire.) Fellow. 1897, Mar. 19th. Hall, John, 40, Poulton Street. [Admitted Associate December 30^/1, 1890.) LANCASTER. Fellow. 1896, Mar. 20th. Clough, William, Borough Accountant. Market Square. 71 ropograpbixal fist.— England and Wales. LEAMINGTON. [Warwick.) Fellow. DATE OF ADMISSION. 1892, Mar. 17th. Bateson, William, Borough Treasurer, Town Hall, Leamington Spa. Associate. 1885. Dec. 31st. Waterman, Charles Henry, 29, Tachbrook Road. LEEDS. [Yorkshire.) Fellows. 1896, Mar. 2oth. Barrett, Albert, Accountant, Leeds Fireclay Company, Limited, 20, Park Row. 1890, Feb. nth. Coombs, Thomas (Thomas Coombs & Son), 26 and 27, Bond Street. 1896, July 2ist. Coombs, Tom (Thomas Coombs & Son), 26 and 27, Bond Street. [Admitted Associate July igth, 1894.) 1895, Dec. 31st. Derry, William, City Accountant. 1897, Oct. 2ist. FiLLiNGHAM, George, 16, East Parade. [Ad- mitted Associate July 20th, 1893.) 1891, July, i6th. Swallow, William, 28, Kelso Road. 1891, Mar. 24th. Wilson, Charles Henry, 5, Park Row. [Member of the Council: President of the York- shire District Society.) Associates. 1896, Mar. 20th. Anderson, Samuel (Anderson & Proctor), 90, Albion Street. 1899, Mar. 9th. Archer, Wilson, Clerk to H. W. & J. Black- burn, 2, East Parade. 1897, July i6th. CHAPMAN.GeorgeWilliam, Accountant, Joshua Tetley & Son, Limited. 1899. May 8th. Christie, Percy (Christie & North), Old Bank Chambers, Park Row, 1899, Jan. 5th. Clayton, William, Clerk to John Gordon, I, Bond Street. 1885, Dec. 31st. DuFTON, William, 22, Park Row. 72 f opograpbital I'ist.— England and Wales. laEEBS—continucd. DATEor.nMissioN. Associates. 1S95. Nov. 26th. Fran'ce. Richard Robson. Greek Street Cham- bers, Park Row. 1891, May 13th. Hartley. John (J. and S. Hartley), 14, Butts Court, Albion Street. 1891. May 13th. Hayes, Thomas James (Thos. Hayes & Sons) 53. Albion Street. " 1893. Feb. i6th. Hayes. William (Thos. Hayes & Sons). 53 Albion Street. ' ^^' 1894. Oct. 30th. HoBsoN, George, Clerk to J. W Close 7, Greek Street. 1S98, May 20th. HoLLiDAY. Frederick (Wilson & Hollidav) 26. East Parade. ^'' 1897. July i6th. Lapish James Benjamin. Carlton Chambers. 82, Albion Street. 1895. Nov. 26th. Lees, Robert Wilcock. Municipal Offices. 1898, July 22nd. Nettleton. Frederick Cooper. City Vc- countanfs Office. Municipal Buildings. 1891, July i6th. Nicholson. Albert. 89. Albion Street. 1891. May 13th. NoRBURv. William. 106, North Street. 1S90. Oct. 5th. Slater, W alter James. Clerk to C. H. Wilson 5. Park Row (Hon. Sec. Yorkshire District boctety). 1897. Jan. 13th. SwANx. Edmund Crawford. Clerk to C H Wilson, 5. r^ark Row. 1892. Dec. 30th. Walker. William. Commercial Buildings. Park Row ; and at London. 1895. July 24th. Walton. Alfred, Clerk to John Gordon. Jun , I. Bond Street. • J •» 1S93. Mar. 2ist. Webster. Thomas Park. Clerk to Beevers & Adgie. 92. Albion Street. 1897. Mar. i9ih. Welham, Samuel Perkin. i, Guildford Street. 1899. Mar. 9th. Willlamson. Edward Victor, Clerk to T W Close. Greek Street. 1898, May 2oth. Wilson, Robert Kirby (Wilson & Hollidav) 26, East Parade. 1893. Nov. 14th. Wilson William, Clerk to R. M. Burgess. 38, Albion Street. ^ 73 Copagrapbitiil Sist»— England and Wales. LEICESTER. Fellows. DATE OF ADMISSION. 1898, Mar. i8th. Brooks. Henry. Bowling Green Street. (Ad- mitted Associate Nov. i^th, 1893.) 1895. Mar. iSth. Lawrence. Henry, Midland Chambers, Gal- lowtree Gate. {Admitted Associate December ^ist, 18S5.) 1886, Jan. 1 2th. Lewin, Thomas, Provident Chambers. 5, Bel- voir Street. 1896. May 2ist. Marris, William Charles, 18. New Street. 1892, May nth. Penn-Lewis, William, Borough Accountant. Town Hall. Associates. 1898, July 22iid. Bennett, Frederick Edward, Clerk to W. M. Richards. 52. Belvoir Street. 1893, July 20th. Birch. Frank. St. George's Chambers. Grey Friars. 1897. Mar. 19th, Clarke, Francis William. Clerk to R. R Preston & Co., 14, New Street. 1895, Mar. iSth. Flowers, James William, Clerk to T Wil- shere & Sons, i, Welford Road. 1896, Feb. loth. Fox, Frederick William, Clerk to W. M. Richards, Belvoir Street. 1898. May 20th. Irons. Arthur Edward. Clerk to T. Lewin, Provident Chambers, 5, Belvoir Street. 1895. July 24th. May, Thomas. 10. Halford Street; and at Hinckley. 1893. Nov. 14th. Richards, William Marsden, 52, Belvoir Street, LEOMINSTER. {Hereford.) Fellow. 1886, Mar. i2th. Dowding, John Benjamin, 5, Corn Square. LINCOLN. Fellows. 1885, Dec 31st. Teesdale, Edwin. 31, Monks Road. 1885. Dec. 31st. WiTTED, Charles William, St. Peter's Church- yard, Silver Street. 74 Copograpbital l^ist. — England and Wales. LIVERPOOL. [Lancashire.) DATE OF ADMISSION. 1896, Mar. 20th. 1896, Mar. 20th. 1896, Mar. 20th. 1890, Feb. nth. Fellows. Balmforth, Charles Edwin (J. & C. Balm- forth), 67, Lord Street. Balmforth, James Francis (J. & C. Balmforth), 67, Lord Street. Barrett, George, 89, Victoria Street. Bowler, George (T. Theodore Rogers, Bowler & Co.), Marldon Chambers, 30, North John Street. 1893, Mar. 2ist. Foster, James Henry (Queen & Foster), 2, South John Street. GouLDiNG, Edward Kendall (E. K. Goulding & Son), Central Chambers, 17A, South Castle Street. {Admitted Associate Dec. ^ist, 1885 ; President, Liverpoci and District Society.) Grisewood, William, 2, Exchange Street East. Keith, David, Central Buildings, 41, North John Street. {Admitted Associate Mar. 20th, 1894.) Keyzar, George Miller, 5, Richmond Street. 1891, Mar. 24th. 1891, Dec. 30th 1896. Mar. 20th 1885, Dec. 31st. 1885, Dec. 31st. 1885, Dec. 31st. 1885, Dec. 31st. 1890, Feb. nth. 1892, July 14th. 1898, May 20th. 1886, May 7th. 1885. Dec. 31st. Laycock, Peter (Laycock Sc Shawe), 7, Oxford Chambers, 71, Lord Street. Leach, Benjamin William (J. B. & B. Leach), 81, Dale Street; and at St. Helens. Leach, Joseph Bithell (J. B. & B. Leach), 81, Dale Street ; and at St. Helens. Nelson, William Edward, 22, Lord Street ; and at Liscard. Scott, Joseph Henry, 5 and 6. Canada Build- ings, Regent Road. Shawe, Frederick Ernest (Laycock & Shawe), 7, Oxford Chambers, 71, Lord Street. {Ad- mitted Associate March 20th, 1896.) Smith, George, 13, Abbey Road, An field. Associate. Bean, Alexander Plato, 21, Unity Buildings, 22, Lord Street. 75 CopograpHcal ^ist. — England and Wales. LIVERPOOL— ^c'"^'-''"^'^. Associates. DATE OF ADMISSION. 1894, Oct. 30th. Bentley, William Edwin, Clerk to Chalmers, Wade & Co., 5, Fenwick Street. 1892, July i4lh. Bragger, Charles Lees (Ellis & Bragger), 48, Castle Street. 1888, Jan. 25th. Calvert, John Nereus, 48, Walton Road, & 21, Sefton Road, Walton. 1894, July 19th. Clarke, James Wilson, Clerk to Stead, Taylor & Stead, 10, The Temple, Dale Street. 1898, July 22nd. Davies, David Pryse (McAusland, Davies & Glass), 7, Victoria Street. 1895, Nov. 26th. DoDD, William Maurice, Clerk to Roose, Mahon & Howorth, 26, North John Street. 1894, Oct. 30th. Dolby, Charles Edward, Clerk to the Official Receiver, 35, Victoria Street. 1897, Mar. 19th. EwBANK, WiUiamson Etches, Clerk to John Bewley & Sons, 41, North John Street. 189 J, July 19th. EwBANK, William John, Clerk to Lewis & Mounsey, 3, Lord Street. 1894, I^ec. 31st. French, Robert Duncan, Clerk to John Stubbs, 41, North John Street. 1896, Mar. 2oth. Garratt, John, 21, Water Street, and 38, Drury Buildings. 1885, Dec. 31st. Gordon, Alexander, 168, Islington. 1899, Jan. 5th. Goulding, Edward Sainsbury (E. K. Goulding & Son), 17A, South Castle Street. 1892, Dec. 30th. Halliday, James, Junr., Secretary and Ac- countant, Francis Morton & Co., Ltd., Garton. 1885, Dec. 31st. Knight, Frederick William, 29, Fitzclarence Street, Everton. i885, Dec. 30th. Leach, Wilfred Haswell (J. B. & B. Leach), 81, Dale Street; and at St. Helens. 1898, July 22nd. Maccabe, Thomas Brotherton, 30. North John Street. 1897, Nov. 17th. McAusland, Humphrey Douglas (McAusland, Davies & Glass), 7, Victoria Street. 76 Copograpbicaf |Cist.— -England and Wales. UYBRFOOh— continued. Associates. DATK OF ADMISSION. 1897, Jan. 13th. Mellor, William Henry Done, 46. Palmerstcn Drive, Seaforth. 1890, Dec. 30th. MuRCOTT, John, Clerk to J. W. Davidson, Cookson tS: Co., 6, Castle Street. 1899, Mar. 9th Neal, Charles Arthur (Neal & VVhalley). Bris- tovve Chambers, 8, Harrington Street. 1898, Jan. i8th. Nelson, Charles Hewetson. Clerk to W. E. Nelson, 22, Lord Street. {Hon. Sec. Liverpool and JJi strict Society.) 1896, July 2rst. Noon, Alfred Ernest, Clerk to Jones & Els- worth, 57, Whitechapel. 1898, Mar. i8th. Pve. John, Clerk to \V. Rock & Son, 25, Lord Street. 1892, July 14th. Russell, Herbert Edward, Clerk to J. W. Davidson, Cookson & Co., 6, Castle Street. 1898, Mar. i8th. Smith, Wallace, Municipal Offices, Dale Street. 1894, ^6c. 31st. 1894, Oct. 30th. Sproat, Mark, Clerk to Knox, Hassal, Dodd & Co., 6, Lord Street. Standing, Alan, Clerk to Banner, Spencer & Co., 41, North John Street. 1887, Apl. 22nd. Thomas, Robert Henry, 55. Rockfield Road. 1892, July r4ih. Tranter, Thomas (T. Tranter & Co.), 24, North John Street. 1897, Mar. 19th. Whalley, Frederick (Neal & Whalley), Bris- towe Chambers. 8, Harrington Street. 1899. Jan. 5th Whitnall, Charles Rowley. Clerk to John Stubbs, Central Buildings. North John Street. 1894, July 19th. Williams, Edward Richard. Clerk to Chal- mers. Wade & Co., 5, Fenwick Street. LONDON. Fellow. 1885. Dec. 31st. Allnutt, Walter (W. Allnutt & Co.), 4. Lime Street, E.C. 77 Copojjniplncal Cist,— England and Wales. JjON'DON— continued. Fellows. DATE OF ADMISSION. 1888, Nov. 13th. Bailey, Henry William (H. W. Bailey & Son), 34, Coleman Street, E.C. 1891, Feb. loth. Bailey, Thomas De Vear (Bailey Bros.), 79J, Gracechurch Street, E.C. 1889, Nov. i2th. Banning, Stanley, 384 and 385, Mansion House Chambers, 20, Bucklersbury, E.C. 1888, Dec. 31st. Barr, Andrew Wallace (Andw. W. Barr & Co.), Star Chambers, 30, Moorgate Street, E.C. {President of the Society and Member of the Council.) 1886, July 8th. Blandford, Ernest William Ellis (Blandford & Lawrence), 227 and 228, Gresham House, Old Broad Street, E.C. ; and at Heme Bay. {Member of the Council.) i886, Nov. 26th. Blinkhorn, Edward (E. Blinkhorn & Palmer), 64, Coleman Street, and 33, Moorgate Street, E.C. ; and at Folkestone and Maidstone. 1885, Dec. 31st. BowDiCH, John (Collier & Bowdich), 24, Cole- man Street, E.C. 1885, Dec. 31st. Broadbridge, James John, 40, Chancery Lane, W.C. ; and at Manchester. {Member of the Council.) 1885, Dec. 31st. Brooks, Walter Thomas, 38, Nicholas Lane, EC. 1898, Mar. i8th. Burgess, Henry John, 13, Old Jewry Cham- bers, E.C. {Admitted Associate July i^th, 1892.) 1897, Mar. 19th. Burton, Ernest Lionel, 5, Great Winchester Street, E.C. {Admitted Associate March 2gth, 1895) 1898, July 22nd. BussEY, William Arthur Janes, 18, Bishops- gate Street, E.C. {Admitted Associate July igth, 1894.) 1891, July i6th. Caillat, Jean Emile Alfred, Broad Street House, E.C. F 78 OT oj3ograpbica( I^ist.— England and Wales. liONBOlf— continued. DATE OF ADMISSIOX. i385, Dec. 31st. Fellows. 1885, Dec. 31st. 1895, Oct. ist. 1899, Mar. 9th. Carr, Ebenezer.F.S.S. (EbenezerCarr.'tCo.), 24. Coleman Street, E.G. {Member of the Council: Past President.) Carter, Harry Maynard (Carter. Son & White), 79, Wool Exchange. Coleman Street, Clarkson. John Paxton, 5 Sc 6. Bishopsgate Street Without. E.C. {Admitted Associate Jan, 2nd, 1894.) Cleveland, Arthur (Cleveland and Channon), St. Michael's House, Basinghall Street, E.C. {Admitted Associate November 26th, 1895.) 1890. Nov. nth. Clover, Robert (Edmonds, Son & Clover), i, Crosby Square, E.C. ; and at Portsmouth! {Admitted Associate July 24///, 1888.) 1S99. June 13th. Cobb. Thomas, A.K.C.. 35, Queen Victoria Street, E.C. 1885. Dec. 31st. CoxDER, Alfred, 317. 318 and 319, Dashwood House, New Broad Street, E.C. 1899, Mar. 9th. Coombs. Edward Alfred. Vestry Accountant Town Hall. Kensington, W. {Admitted Asso- ciate July i^th, 1892.) 1897. Oct. 2ist. Cooper John, 28, Budge Row, Cannon Street. E.C. {Admitted Associate May 15th, 1890.) 1894, July i#)th. CosTELLo, James Ed%vard, F.S.S.. 1, Throe- morton Avenue. E.C. 1885, Dec. 31st. Craig, James (Cooper, Craig & Craig), 145. Cheapside. E.C. ; and at Glasgow. 1898, May 2oth, Craig. Meredith Clymer (Cooper. Craig & Craig), 145, Cheapside, E.C,; and at Glasgow. 1896. July 2ist. De^Merav. Jules. 15. George Street. Mansion House, E.C. {Admitted Associate July is//j 1890.) y ^ J » 1888. Jan. 25th. Dick. Arthur. F.R.G.S.. 7. Union Court. Old Broad Street, EC. 1885. Dec. 31st. DoMMES. Charles Henry, 38A. King William Street, E.C. 79 Copograpljical pst,— England and Wales. hONB ON— continued. Fellows. DATE OF ADMISSION. 1892, Mar. 2ist. Eldridge, Stuart Walter (Martin, Farlow, Eldridge & Co.), 4. King Street, Cheapside^ E.C. {Admitted Associate Dec. 30th, 1890.) 1885, Dec. 31st. E.M.SON, Reginald Embleton (R. E. Emson & Co.). 2. Gresham Buildings. Basinghall Street. E.C. {Member of the Council; Past President.) 1892, Nov. i6th. Everden, William Preston Campbell, Suffolk House, Cannon Street, E.C. ; and at Watford. {Admitted Associate Dec. scth, 1890.) 1886, Dec. 30th. Eves, Oswald Frederick (Eves & Sons) 7 Mark Lane, E.C. 1894, Oct. 30th Farr. Philip Edward. (R. E. Emson & Co.), 2, Gresham Buildings, Basinghall Street', E.C. {Admitted Associate July i6th, 1891.) 1893. July 20th. FiTZP.ATKicK, James, 147. Leadenhall St., E.C. 1895, May 15th Francis, Henry William, Cornwall Buildings, 35, Queen Victoria Street. {Admitted Asso- ciate July 20th, 1893,) 1898, Jan. i8th. Fry, William Rowlands, Clements House, 27 & 28, Clements Lane, E.C. {Admitted Associate Dec. 3 IS/, 1885). 1896, Mar. 20th. Gilbart, William Leggatt, 37, Walbrook, E.C. I 890, May 15th. Gimblett, Frederick, New Inn Chambers. Strand, W.C. ; and at Manchester. 1891, Nov. 13th. GooDiNGHAM. Frank. 16, Khedive Road. Forest Gate, E. 1885, Dec. 31st. Green, Arthur Edward (Arthur E. Green & Co.), 17, Coleman Street, E.C. {Member of the Council.) 1898, Mar. iSth. Grover, Albert Charles, 102, Fenchurch Street, E.C. 1897, Mar. 19th. Guthrie, Thomas (Davies, Tait & Co.). 46. Queen Victoria Street, E.C. ; and at Glasgow. 1885, Dec. 31st. Hankins. John Augustine, 3. Queen's Build- ings, 52, Queen Victoria Street, E.G.; and at Birmingham. 8o Sropogntpbitcil fbt.— England and Wales. ItONDON— continued. Fellows. DATE OK ADMSStUN. 1888, May 31st. Harben, Charles Henry, 84, Cannon St., E.C. 1896, Nov. 23rd. Harper, Frank Charles, 27, Chancery Lane. W.C. {Admitted Associate March 2gtli, 1895.) 1892, Dec. 30th. Harris, Frederic Ernest, Borough Accountant, Town Hall, West Ham, E. 1897, Nov. 17th. Haves, Ernest William, 19 & 20, Walbrook, E.C. {Admitted Associate March 21st, 1S93.) 1893. Nov. 14th. Heale, Frederick William (F. W. Heale Sc Co.), Broad Street House, E.C. 1895, Dec. 31st. Herring, Frank, 11, Trinity Square, Tower Hill, E.C. 18S9, Apl. I2th. HisLOP, Hardy William xVguile (Hardy Hislop & Co.), Broad Street House, E.C. 1885, Dec. 31st. Holm AN, Peter (Holman & Foxcroft), 11, Queen Victoria Street, E.C. 1890, Nov. nth. Hornblower, William James, Accountant to the London and India Docks Joint Com- mittee, 109, Leadenhall Street, E.C. 1886. Dec. 30th. Howell, Albert John, 8, Paul Street, Finsbury, EC. 1898, Mar. i8th. Jacob, Ernest Samuel, Wardrobe Chambers, Queen Victoria Street, E.C. {Admitted Associate Jan. 2nd, 1894.) 1886, Dec. 30th. Jacob, Lucien Charles, 34, Mark Lane, E.C. 1899, June 13th. Jessop, George Frederic, 76, Finsbury Pavement, E.C. 1893, July 20th. Kemble, Frederick Greville, 8, Gray's Inn Place, Gray's Inn, W.C. {Admitted Associate July 15th, 1890.) KiLLiK, Stephen Henry Molyneux, 23, Austin Friars, E.C. {Admitted Associate July 2^th, 1895.) King, Alfred Philip, 103, Palmerston Buildings, E.C. 1887, Mar. 25th. Knill, Henry Hughes (H. H. Knill & Co.), 140, Wool Exchange, Basinghall Street, E.C. 1897, Jan. 13th. 1892, July 14th. 81 CDJJOjjrai^ijical |Jist. — England and Wales. liONDON—cohtinued. Fellows. DATE OF ADMISSION. 1886, July 8th. Laban, William, 69, Connaught Street, Hyde Park Square, W. 1899, Mar. 9th. Lawrence, George Henry (Blandford & Law- rence), 227 & 228, Gresham House, Old Broad Street, E.C. ; and at Heme Bay. {Admitted Associate Dec. ^ist, 1895.) 1899, Mar. 9th LuNDY, Edward Augustus (Manley, Lundy & Co.), 23, Bucklersbury, E.C. {Admitted Associate, March igih, 1897.) 1898, May 20th. Mackenzie, Henry, 112, Cannon Street, E.C. 1898, Mar. i8th. Manley, Gerald Blewitt (Manley, Lundy & Co.), 23, Bucklersbury, E.C. {Admitted Asso- ciate Mar. 2gth, 1S95.) 1894, Dec. 31st. Manley, William, 106, Cannon Street, E.C. 1885, Dec. 31st. Martin, James, F.S.S. (Martin, Farlow, El- dridge & Co.), 4, King Street, Cheapside, E.C. {Secretary 0/ the Society : Corresponding Member of the Incorporated Institute of Accoun- tants, Victoria, and of the Institute of Accoun- tants in South Australia, Incorporated.) 1898, Mar. i8th. Maunder, Thomas Frid, 26, Martin's Lane, Cannon Street, E.C. 1887, Nov. 17th. Medhukst, John Thomas, A.K.C., City of London College, White Street, Moorfields, E.C. ; and 15, Pembury Avenue, Tottenham. 1889, July i8ih. Meyer, Robert Hermann, Accountant to the Vestry, Town Hall, Fulham ; and at 6, Landridge Road, S.W. 1899. Mar. 9th. Michael, Oscar, 37, Walbrook, E.C. {Admitted (Associate July igth, 1894.) 1897, May 2ist. Mills, Edward Judson, no, Cheapside, E.C. {Admitted Associate July i^th, 1892.) 1887, Nov. 17th. Mitchell, Richard Edwin, I, Bank Buildings, Lothbury, E.C. 82 CoiJograpbital ^ist— England and Wales. LONDON— i^oM.'/nH^^/. Fellows. igr'/ulyTisT. MoxRO, Alexander James (Wheeler & Monro) ^ ' ■' ^ 41 & 42, and I & 2, King Street, Covent Garden, W.C. 1897, Nov.iyth. Moody, Montague Harry (Muir Moody & ' ^' ' Co.), Aldermary House. 60. Watling Street.. E.G. {Admitted Associate July 24//^, 1895.) 1890 Nov. nth. Morgan. Charles (Everett & Whibley), 13, King William Street. E.G. 1886 luly 8th. Morris, John, 6 & 8, Lancaster Place, Strand, W.C. 1885, Dec. 31st. Mould. Jonathan Yates, 7 & 8. Dunedin House, Basinghall Avenue. E.G. {Auditor to the Society.) 1891, Mar. 24th. Nesbitt, Thomas Huggins, Vestry Clerk, St. George, Hanover Square, W. 1886 Dec. 30th. Painter, Edwin Richard (Painter & Mayne), St. Stephen's Chambers. Telegraph Street, E.C. ; and 156, Larkhall Lane. S.W. {Ad- mitted Associate Dec. 31st, 18S5.) i8q6 Tuly 21st. Palmer, George. Aldermary House, Co.Watling ^ ' -• Street. E.C. {Admitted Associate July 19th. 1894) 1886 Mar. i2th. Parker. George. 2. Great Winchester Street, E.G. i8q^ Tuly 20th. Payne, William Henry, (Payne, Newman & ■* Co.), 48, Gresham Street, E.C. {Admitted Associate Dec. 30///, 1S91 ) 1888, Nov. 13th. Phillips, Charles Henry, 30 and 31, Pater- noster Square, E.C. I804. Tuly 19th. Pitt, George Stanhope (Bolton, Pitt & Breden), ^^ ■' ^ ^ 140, Leadenhall Street. E.C. {Admitted Ass,:cidtc July 14th, 1892.) 1898 Mar. i8th. Plant, Alfred Thomas. Accountant to East Ham District Council, Public Offices, East Hnm. E. {Admitted Associate January 13///, 1897.) 1894, July 19th. PoDzi s, Jabez, 15. Lambs Conduit Street, 83 CopoigntpMcttl fist.— England and Wales. IsOJi^'DON— continued. Fellows. DATE OF ADMISSION. •• i • -i-, j 1888, Nov. 13th. Prior, Edward Thomas, 214, Lordship Road, Stoke Newington, N. 1888, Jan. 25th. Pryce, Frederick (Freese, Son & Pryce). 3 and 4, Great Winchester Street. E.C. i8gi. May 13th. Rayner, William George, 10, Arthur Street West, E.C. {Member of the Council.) 1885, Dec. 31st. Richards, Henry, 5, St. Mildred's Court, Poultry, E.C. 1899, Mar. 9th. Richardson, George Frederick, 23, Bucklers- bury, E.C. {Admitted Associate Dec 3is/,i895 ) 1899, May 8th. Riches, Frederick John. 113, Wool Excnange, Basinghall Street, E.C. {Admitted Associate Jan. 2nd, 1894.) 1886, Dec. 30th. Rolfe. William Thomas, 734, Royal Courts of Justice; and 22, Reservoir Road, Brockley Rise, S.E. {Admitted Associate Dec. ^ist, 1S85.) 1886, Dec. 30th. Sainsbury, Percy Hamilton (Cooper, Wintle, Sainsbury & Co.), 57, Moorgate Street, E.C. {Member of the Council.) 1895, Mar. 29th. Saker, Sydney (Saker & Davis). 95-97- Fins- bury Pavement. E.C. ; and at Hastings. 1899, Mar. 9th. Salmon, Henry Thomas (Salmon & Bar- naschone). Moorgate Court. Moorgate Place, E.C. {Admitted Associate July 20th, 1893.) 1889, Nov. i2th. Saxon, George Harry, 86, Leadenhall Street, E.C. ; and at Sutton. {Admitted Associate Dec. 31s/, 1885.) 1895, Nov. 26th. SCARFF, Alfred Matthew, 12 and 13, Poultry, E.C. ; and at Luton. {Admitted Associate July igth, 1894.) 1891, Mar. 24th. Smith, Andrew Pattison. Secretary and Accountant. Life Boat Saturday Fund, 3, Adelphi Terrace, Strand, W.C. 1893, May 17th. Smith, Edward Henley, 699, High Road, Tottenham. 1885, Dec. 31st. Smith, Thomas Fison, 4, McLean's Buildings, New Street Square, E.C. y ij n 84 f opograpbital l^ist, — England and Wales. "LONDON— continued. Fellows. DATE OF ADMISSION. 1888, Jan. 25th. Smith, Walter James, F.S.S. (Walter). Smith & Son), 61, West Smithfield. E.G. (Member of the Council. Admitted Associate Dec. ^ist, 1885.) 1890, Nov. nth. Spence, Robert (Robert Spence & Son), 6, Wardrobe Place, Doctors Gommons, E.G. 1889, Feb. i2th. Spooner, William James, 366, Gray's Inn Road, W.G., and St. George's House, Eastcheap, E.G. 1896, July 2ist. Stronge, Walter Gecil (W. Gecil Stronge & Go.). 311 to 314, and 317 to 319, Winchester House, Old Broad Street, E.G. 1885, Dec. 31st. Towers, Arthur, Treasurer to the Vestry of St. Mary, Islington, Vestry Hall, Upper Street, N. TuRQUAND, Paul William (Turquand, Tur- quand&Go.), i. Broad Street Buildings, E.G. Waller, Walter Edward, 28, Richmond Crescent, Barnsbury, N. 1885, Dec. 31st. Warner, Frederick John, Mansion House Chambers, 11, Queen Victoria Street, E.G. 1891, Mar. 24th. Webster, Alfred Ernest (A. E. Webster & Go.), 24, Great Winchester Street, E.G. 1887, Apl. 22nd. WiLKiNS, William, Laurel Villa, Pinner Road, Harrow-on-the-Hill. 1892, July 14th. Williams, John, 103, Aldersgate Street, E.G. 1889. Nov. i2th. Wise, William James, 24, Selby Road, Anerley, S.E. 1887, Apl. 22nd. WooDiNGTON, Arthur Edwin, 5, Philpot Lane, E.G. {Member of the Council.) 1892, July 14th. WooLLAN, Benjamin Minors, 34. Dennington Park Road, West Hampstead, N.W. 1895, Mar. 29th. WooLLAN, Frank Montgomery, Winchester House, Old Broad Street, E.G.; and at Johannesburg (South Africa). 1896. Mar. 20th. WooLLEY,Gharles.F.R.G.S.,35, Gornhill,E.C. 1886, Jan. i2th. 1885, Dec. 31st. 85 ^Dpograpbiciil l^ist.— England and Wales. "LONDON— continued. Fellows. SATE OF ADIUBBION. 1893, Mar. 2ist. Wreford, George (G. Wreford, Son & Co.), 6, Dowgate Hill, Cannon Street, E.G. {Membgr of the Council.) 1885, Dec. 31st. Wright, George Strother, 31, Park Road, Wimbledon; and 62, Lincoln's Inn Fields, W.C. 1895, Mar. 29th. 1892, July 14th. 1899, Mar. 9th. 1898, Jan. i8th. 1899, Jan. 5th. 1893, July 2oth. 1892, July 14th. 1898, July 22nd. 1888, Dec. 31st. 1896, Nov. 23rd. 1898, Jan. iSth. 1898, July 22nd. 1898, July 22nd. Associates. Abbott, Alfred Robert, 61, Gracechurch Street, E.G. Andrews, Edward, 10, Victoria Street, West- minster ; and 33, Bramfield Road, Wands- worth Common, S.W. Andrews, Edward Burnell, 8, Upper John Street, Golden Square. Archibald, George Douglas, Ingram House, 165, Fenchurch Street, E.G. AsBURY, Frederick John, 8, Old Jewry, E.G. Bailey, Ernest Henry Samuel, Chief Ac- countant to Junior Army and Navy Stores, York House, Waterloo Place, S.W. Bailey, John Herbert (H. W. Bailey & Son), 34, Coleman Street, E.G. Bailey, Mowbray Fitzroy (Bailey Bros), 79^, Gracechurch Street, E.G. Banfield, William, 11, Queen Victoria Street, E.G.; and 15, Penford Street, Cam- berwell, S.E. Banks, Thomas George, 19, Cockspur Street, Charing Cross, S.W. Barnaschone, Ernest Harward (Salmon & Barnaschone), Moorgate Court, Moorgate Place, E.G. Barr, William, Clerk to Welton, Jones & Co., 5, Moorgate Street, E.G. Barron, Arthur Henry, 85, Gracechurch Street, E.G. ; and at York. 86 Copograpbicul ^bt. — England and Wales. IaONDON— continued. Associates. DATE OF AD5IIS8IOX. 1899, Jan. 5th. Barton, Conwell Ralph, Clerk to Turquand, Turquand & Co., i, Broad Street Buildings, EC. 1898, Jan. iSth. Bavin, John, Clerk to Isitt & Co.. 6, Old Jewry. E,C. 1897, Jan. 13th. Beacfi, William George, 44, King William Street, E.G. 1893, July 2oth. Beeton, Thomas, 15 and 16, Aldermanbury, E.G. 1897, July i6th. Bell, John Richard, Saracen House, Sno\T Hill, E.C., and at Newport (Mon.) iSg6, July 21st. Bennitt, Herbert Campbell, 27, Chancery Lane. W.C. 1895, Mar. 29th. BiBBv, Samuel Gawith, Dashwood House, 9, New Broad Street, E.G. 1894, Jan. 2nd. Blake, Henry Harvey, Assistant Accountant Prudential Assurance Co., Holborn Bars, E.G. 1895, I^^c. 31st, Bland, Ernest Edward, Clerk to Jackson, Pixley, Browning, Husey & Co., 58, Coleman Street, E.G. 1898, May 2oth. Bolt, William John Dujardin, 27, King Street, Cheapside, E.G. 1899, Mar. 9th. Bonavia. Walter, 235, High Holborn, W.C. 1889, July i8th. BoREHAM, Theophilus Joseph (Muir, Moody & Co.), Aldermary House, 60, Watling Street, E.G. 1895, Mar. 29th. Boucher, Thomas Albert, Clerk to G. F. Kemp, Ford &. Co., 71, Lombard Street, E.G. 1894, July 19th. Bradfield, Arthur Edward (E. Carr & Co.), 24, Coleman Street, E.G. 1896, Mar. 20th. Burnside, Frederick Leopold, 31, Nicholas Lane, E.G. 1895, Mar. 29th. Burrell, Arthur, 50, Garter Street, Lorri- more Square, S.E. 1892, Dec. 30th. Bushell, Harold Gollard, Clerk to Cooper Bros. & Co., 14, George Street, E.G. 87 £oj3ograpbita{ |;ist.— England and Wales. "LONDON— continued. Associates. DATE OF ADMI.SSION. 1896, July 2ist. Bvrne-Jones, Henry, Managing Clerk to Bourner, Bullock & Co., Bush Lane House, Gannon Street, E.G. 1893, Nov. 14th. Bywater, Alfred, Clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, EC. 1896, Mar. 2oth. Carley, Alfred Henry, The People's Palace, Mile End Road, E. 1897, Jau. 13th. Carter, Adolphus Hugh. Treasurer's Depart- ment, Vestry Hall, Upper Street, N. 1898, July 22nd. Chandler, Walter Henry (Chandler & Sons), no, St. John's Hill, Clapham Junction, S.W. ; and at Richmond (Surrey). 1892, July 14th. CHAPMAN,George Arthur Whalley, 19, Queen's Terrace, St. John s Wood, N.W. 1896, Mar. 20th. Chapman, Henry, Clerk to C. F. Kemp, Ford & Co., 73, Lombard Street, E.G. 1890. Mar. 28th. Cholmelev, John Robert (W^illiam Robertson & Co.), 34, Finsbury Circus, E.G. 1899, Jan. 5th. Church, Frederick Ernest. 20, Bury Street, St. Mary Axe, E.G. 1896, Nov. 23rd. Clark, Frederick William Stock, Clerk to Ball, Baker, Deed, Cornish & Co., i, Gresham Buildings, Basinghall Street, E.G. 1894, Mar. 20th. Cole, Edwin James, 60, Watling Street, E.G 1897, July i6th. Gouzens, George Frederick, Chief Accountant, Companies Liquidation Department, 33, Carey Street, W.C. 1895, Dec. 31st. Crewe, Fred James, Clerk to Martin, Farlow, Eldridge & Co., 4, King Street, Cheapside, E.G. 1898, July 22nd. GuLLEN, Archibald Hamilton, Clerk to W. B. Peat & Co., 3, Lothbury, E.G. 1899, May 8th. Cuthbert, Robert Lancelot (GuthbertMenzies & Co.), 54, Coleman Street, E.G. ; and at New York, Chicago, &c. 88 (LO||ograpMta( ^'ist. — England and Wales. liON'DON— continued. Associates. > DATE OF ADMISSION. 1895, Dec. 31st. Davidson, James, Clerk to James & Edwards, 5, Coleman Street, E.C. 1899, Jan. 5th. Dawes, Elijah James, Clerk to John Smart, 118, Cannon Street, E.C. 1896, July 2ist. Day, James Nathaniel Da Russell, 19, Birchin Lane, Cornhill, E.C. 1894, J^ar. 2oth. Denver, Joseph George, Clerk to Ogden, Palmer & Langton, 6a, Austin Friars, E.C. 1899, Jan. 5th. De Rusett, Henry, Accountant, Assam Tea Co., Ld., 5, Laurence Pountney Hill, E.C. 1899. May 29th. Dixon, John Broumton (Dixon, Wilson & Dixon), 28. Basinghall Street, E.C. 1898, July 22nd. Duck, Frederick James, 6 & 7, Coleman Street, E.C. 1897, May 2ist. Dunn. Walter Gidley, Clerk to G. Dixey & Co., 9, Air Street, Regent Street, W Edwards, Alfred Edmund, 14, Devonshire Street, Bishopsgate Street, E.C. 1894, Jan. 2nd. 1894, Jan. 2nd. Elliot, George Thomson (G. T. Elliot & Co.), 9, Gracechurch Street, E.C. 1896, Mar. 20th. Elliot, Joseph George Bolland, 18, Eldon Street, E.C. 1890. Mar. 28th. Elson, Arthur, 24/5, Birchin Lane, E.C. ; and at 54, Hamilton Road, Highbury, N. 1893, Nov. 14th. Emsell, George James Vincent (G J. V, Emsell & Co.), 5 & 6, Bishopsgate Street Without, E.C. 1897, Jan. 13th. EsDEN, George Arthur, Senior Examiner in Companies Liquidation, 33, Carey Street, W.C. 1898, Jan. 1 8th, Fellows, James Morris, 76, Finsbury Pave- ment, E.C. 1885, Dec. 31st. Filler, William James Wiedhofft, 23, Queen's Square, South Lambeth, S.W. 1894, July 19th. Fitzpatrick, Edward, 7, Rostrevor Road, Wimbledon, S.W. 1896, Mar. 20th. Fletcher, Edwin John, St. Andrew's Cham- bers, 37, St. Mary Axe, E.C. 89 JLopograpbiciU 'Cbt.— England and Wales. "LONDON— (continued. Associates. DATE OF ADMISSION. 1885, Dec. 31st. Foggo, William, "Roxburgh," South Norwood Park. 1897, May 2ist. Foster, John (Foster, Wright & Co.), Moor- gate Station Chambers, E.C. 1885, Dec. 31st. Frost, Henry Robert, 112, Cheapside, E.C 1896, July 20th. Fry, Francis Charlton, Accountant, Mexican National Railway Co., Ld., 85, Gracechurch Street, E.C. 1899, Mar. 9th. Gilbert, Joseph Henry, Clerk to Woodburn Kirby, Page & Co., 19, Birchin Lane, E.C. 1895, July 24th. Gill, Philip James, 27, Chancery Lane, W.C. 1899. May 8th. Gladwell, Crichton James, Clerk to Price Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.C. 1898, Jan. i8th. Goatly, Walter Duval, no. Cannon Street, E.C. 1898, Nov. 15th. Gold, Thomas. Clerk to Collins, Tootell& Co., II, Queen Victoria Street, E.C. 1898, July 22nd. GooDRiCKE, Lionel Fairfax, 306, Dashwood House. New Broad Street, E.C. 1895, July 24th. Gordon, John Cook (Gordon & Co.), 3, King, Street, Cheapside, E.C. 1898, Mar. i8th. Grant, George Frederick, 163, High Road, Kilburn, N.W. 1898, Nov. 15th. Gray, John, Clerk to Percy Mason & Co., 64, Gresham Street, E.C. 1895, July 24th. Green, William Nettleship (Nettleship Green, McEwen & Co.), 37, Walbrook, E.C. 1898, Mar. i8th. Greensmith, Cecil, Clerk to Herman Lescher, Stephens & Co., 6, Clements Lane, E.C. 1892. Dec. 30th. Grimwade, Charles Walter, 38, Coleman Street, E.C. 1898, Nov. 15th. Hall, William Gill, Clerk to Hobbs, Ravens- croft & Co., Jewry House, Old Jewry, E.C. 1895, Mar. 29th. Hammond, John William, Clerk to W. B. Keen & Co., 3, Church Court, Old Jewry, E.C. 90 Copograj3bic;\( Xist.— England and Wales. JjONDON— continued. Associates. DATE OF ADMISSION. 1898, Mar. i8th. Harber, John Henry Edward, Clerk to G. Harber, 2, Guildhall Chambers, Basinghall Street, E.C. 1898, May i8th. Harvey, Thomas, 86, Hop Exchange, E.C. 1899, Jan. 5th. Hawke, William Jory, Clerk to A. &W. Bates, 27, Southampton Street, Strand, W.C. 1895, Dec. 31st. Hawkins, Ebenezer Henry, 3, Barbican, Aldersgate Street, E.C. 1895, Nov. 26th. Hav, William Weir, 35, Walbrook, E.C. 1893, Mar. 2ist. Havdon, Henry George (Haydon & Haydon), 16, Union Court, Old Broad Street, E.C. 1890, Nov. nth. Hayhoe, George William. Clerk to Elles Hill & Co., 79, Mark Lane, E.C. Heckels, Richard Davies, 17, Coleraine Road, Westcombe Park, Blackheath, S.E. '( 1885, Dec. 31st 1893, July 2oth Hellaby, Charles Edward, Clerk to Percy Mason & Co., 64, Gresham Street, E.C. 1891, Nov. 13th. Henry, David Lindo, 13, Brondesbury Villas, N.W. 1893, July 2oth. Heyes, Harry Leicester, Clerk to E. Moore & Sons, 3, Crosby Square, E.C. 1893, July 20th. Hodges, Richard John, Clerk to Jackson, Pixley & Co., 58, Coleman Street, E.C. 1897, July i6th. Holland, William Edward (Oldham, Holland & Co., 17, Coleman Street, E.C. 1894, Dec. 31st. HoLLis, George Herbert, 37, Thurlow Place, South Kensington, S.W. 1895, July 24th. Howieson, William Dickinson, 97, Gresham Street, E.C. 1892, Nov. i6th. Howorth, Ephraim, Clerk to Schroder & Chappelow, 10, Lincoln's Inn Fields, W.C. 1885, Dec. 31st. Hughes, John Baker, 66, Forburg Road, Stoke Newington, N. 1896, July 2ist. Hundley, Henry James, 22, Chancery Lane, W.C. 91 S^^opograpbical |.^ist.— England and Wales. "LONDON— continued. Associates. DATE OF ADMISSION. 1894, Jan. 2nd. Ingham, William Joseph, " Melrose," Muswell Avenue, Muswell Hill, N. 1888, Jan. 25th. Jackson, William Ernest, 21, Holmesdale Road, Hampton Wick. 1897, Oct. 2ist. James, James, Clerk to Hughes & Wild, 12, Fenchurch Street, E.C. 1896, July 2ist. Jessop, Charles Bennett, 4, Great Winchester Street, E.C. 1899, Jan. 5th. Jones, Frank, St. Mary's Chambers, St. Mary Axe, E.C. 1896, July 20th. Jones, Thomas Walter Scott, Accountant, Tipperary Gas Co., Ld., 35a, Great George Street, Westminster, S.W. 1893, July 20th. Kaye, Herbert, Clerk to Clough, Armstrong & Ford, 89, Gresham Street, E.C. 1898, July 22nd. Keeling, Walter Frederick, Clerk to Ball, Baker, Deed, Cornish & Co., i, Gresham Buildings, Basinghall Street, E.C. 1885, Dec. 31st. Keen, George, 28, Furlong Road, N. 1S99, Jan. 5th. 189S, Jan. i8th. Keith, James Smith, Finsbury House, Blom- field Street, E.C. KiGHTLY, Walter Frederic, Clerk to Cooper Bros. & Co., 14, George Street, Mansion House, E.C. 1897, July i6th. Langley, Henry, Clerk to Craggs, Turketine & Co., 52, Coleman Street, E.C. 1894, Mar. 20th. Langton, Walter, Clerk to Ogden, Palmer & Langton, 6a, Austin Friars, E.C. 1894, July 19th. Larder, Charles, Accountant, International Trust and Finance Corporation, Ld., Fins- bury House, Blomfield Street, E.C. 1898. July 22nd. LoFTs, Edgar Henry, Clerk to Tribe, Clarke, Painter & Co., 19, Coleman Street, E.C. 1898, May 2oth. Lovell, Arthur Frederick, 60, Watling Street, EC. 1897, Mar. 19th. Lowry, Charles, Clerk to Chatteris, Nichols & Co., I, Queen Victoria Street, E.C. 92 Copogrcipbicat |^ist.— England and Wales. ItONDON— continued. Associates. DATE OF ADMISSION. 1898, May 20th. LuKER, Harry, Clerk to Oscar Berry & Carr, Monument House, Monument Square, E.G. 1899, Jan. 5th. Lyoxs, Thomas Samuel, 10, Drapers Gardens, EC. 1896, July 2ist. Macalister, William Wylie (Macalister & Co.), 80, Coleman Street, E.C. 1894, July 19th. McBeath, John Andrew, 46, Aldersgate Street, E.C. 1898, Oct. i8th. Macdermott, Alexander, 39, Westbourne Grove, W. 1895, Mar. 29th. MacDermott, Reginald Fitzroy, Clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.C. 1894, Oct. 30th. McDonald, Thomas William, Clerk to Kings- ford & Garlant, 33, Nicholas Lane, E.C. 1897, Jan. 13th. McEwEN, John Marshall (Nettleship Green, McEwen & Co.), 37, Walbrook, E.C. 1899, Jan. 5th, Mackey, Michael Theodore Alexander Donald, Clerk to Manley, Lundy & Co., 23, Bucklers- bury, EC. 1890, Nov. nth. McMuLLEN, William Arthur, Accountant European Petroleum Co., Ltd., Dock House, Billiter Avenue, E.C. 1892, July 14th. Marsden, Nicholas, 129, Chesterton Road, Kensington, W. 1897, Mar. 19th. Marshall, James Stevens, 29, Ludgate Hill, E.C. 1899, Jan. 5th. Martin, John William, Clerk to S. Cronk & Co., 43 & 44, Lombard Street, E.C. 1898, May 20th. Masham, William George Clabon, Clerk to Jones, Henry & Co., 12, Nicholas Lane, E.C. 1886, Dec. 30th. Mavne, Robert Samuel (Painter & Mayne), St. Stephen's Chambers, Telegraph Street ; and at 156, Larkhall Lane, S.W. 1892, Dec. 30th. Medley, Ernest George Frederick, 6, Farring- don Avenue, E.C. 93 Copograpjjital i^isi — England and Wales. LONDON — continued. Associates. DATE OF ADMISSION. 1898. May 8th. Menzies, Frederick William (Cuthbert Menzies & Co.), 54, Coleman Street, E.C. ; and at New York, Chicago, &c. 1899. May 8th. Morgan, Henry Reynolds, Clerk to J. E. Denney, Bogle & Co.. 93, Palmerston Build- ings, Bishopsgate Street Within, E.C. 1885, Dec. 31st. Mould, Charles Edward, 9, Silver Crescent, Gunnersbury , W.C. 1897, May 2ist. Mulrenan, John Francis, Clerk to W. J. Spooner, 366, Gray's Inn Road, W.C. 1899, Mar. 9th. Napier, Samuel, Clerk to Woodthorpe, Bevan & Co., Leadenhall Buildmgs, E.C. 1894, Dec. 31st. Nelson, Berkeley William, 23, Southampton Buildings, Chancery Lane, W.C. 1895, Mar. 29th. Neumann, Edward, 8, Islip Street, Kentish Town, N.W. 1899, Mar. 9th. Newman, John William, Clerk to Cooper Bros. & Co., 14, George Street, Mansion House, E.C. 1895, Dec. 31st. Newman, William George (Payne, Newman (!y. Co.), 48, Gresham Street, E.C. 1896. Mar. 20th. Newton, Benjamin Freeman, 30, Theobald's Road, W.C. 1885, Dec. 31st. Nicholson, William (Beecroft, Sons & Nichol- son), 12, Wood Street, Cheapside. E.G.; and at Manchester. 1895, Dec. 31st. Oakley, Edward Woodall (Oakley & Williams), 2, Gresham Buildings, Basinghall Street,' 1899, Jan. 5th. Parsons, Gerald Owen, Clerk to Leake & Co., 25, Abchurch Lane, E.C. 1894, Dec. 31st. Patterson, Charles Henry, Accountant, Ves- try Hall, 81, Borough Road, Southwark, S.E. 1898, Mar. i8th. Patterson, Edward James, Clerk to Pratt, Norton & Co., 9, Old Jewry Chambers, E.C. 1898, July 22nd. Payne, Weaker Cecil. 35, Penywern Road, Earls Court, S.W. G CM Cjopograj^bical l^ist — England and Wales. hOl/lD ON— continued. Associates. DATE OP ADMISSION. 1898, Jan. i8th. Pearman, William Arthur, Accountant, West- minster Electric Supply Corporation, Ld., Eccleston Place, Belgravia, S.W. 1896, Mar. 20th. Pepper, Frederick Deeves, 29, Old Queen Street, Westminster, S.W. 1895, May 15th. Perkins, Arthur Amos, Accountant, County of London and Brush Provincial Electric Lighting Co., Moorgate Court, Moorgate Place, E.C. 1895, Mar. 29th. Perratt. William Henry (R. G. Stannard & Co.), 4, Finsbury Circus, E.C. 1893, Nov. 14th. Phillips, John Colson, Chief Accountant to Westinghouse Brake Co., Ltd., 82, York Road, King's Cross, N. 1893, Nov. 14th. Pickering, John William, 59 and 60, Chancery Lane. W.C. 1894, Dec. 31st. PiDDUCK. Ernest (E. Pidduck & Co.). 14. Bow Lane, E.C. 1896, Nov. 23rd. Pike, George Edmund. 2 and 3, West Street, Finsbury Circus, E.C. 1898. May 20th. PiLCHER. Percy Edwards Perrin, Clerk to Pratt, Norton & Co., 9, Old Jewry Chambers, E.C. 1898, July 22nd. PoRTLOCK, Henry, Clerk to Fox, Sissons & Co.. 9, Austin Friars, E.C. 1894, Dec. 3rst. Potter, Albert William, Clerk to Cooper Bros. & Co., 14, George Street, Mansion House, E C. 1894. Oct. 30th. PowDiTCH, John Robert, Clerk to Ward & Wilding, 2. Clement's Inn, W.C. 1897, Mar. 19th. Rayner, Frederic Arthur. Clerk to Alfred Lass. Wood & Co.. 30, Gracechurch Street. E.C. 1894, July 19th- Renwick, Harry Benedetto. 61, Old Broad Street, E.C. 1897. Mar. 19th. Riches, Henrv (Frank Hyland & Riches). 81. Cannon Street, EC. 95 £o)30graj)l)iavl ^ist. — England and Wales. IjONDON— continued. Associates. DATE OF ADMISSION. 1894, Oct. 30th. Roberts, James, 10, Bush Lane, Cannon Street, E.C. 1888, Nov. 13th. Roberts, John Walter, Finsbury Circus Buildings, 18, Eldon Street, E.C. 1893, July 20th. Robertson, Alexander, 211, Barking Road, E. 1891, July i6th. Robertson, Alexander Hamilton, 16, St. Helen's Place, Bishopsgate Street, E.C. 1897, July i6th. Robson, Leonard Charles Fisher, Clerk to Trenow & Heisch, 18, St. Helen's Place, E.C. 1894, Oct. 30th. Saffery, Albert Edwin, Assistant Clerk, Corporation of London, Guildhall, E.C. 1890, May 15th. Samuel, George, 100, Netherwood Road. West Kensington, W. 1896, Nov. 23rd. Scott, Thomas Mylne, Clerk to Welton, Jones & Co., 5, Moorgate Street, E.C. 1893, July 20th. Selfe, Charles George, Chief Accountant, Junior Army and Navy Stores, Limited, York House, Regent Street, S.W. 1890, July 15th. Sendell, George Ernest, Clerk to C. F. Kemp, Ford & Co., 71, Lombard Street, E.C. 1893, Mar. 2ist. Sharratt, William, 21, St. Augustine's Road, Camden Square, N.W. 1893, Mar. 2ist. Shepherd, John Edmund Richard, Clerk to Broads, Paterson & Co., i, Walbrook, E.C. 1897, Nov. 17th. Shepherdson, Charles Ambrose, Clerk to Cooper Bros. & Co., 14, George Street. Mansion House, E.C. 1889, July i8th. Sibson, Henry Reginald, Accountant to The Bombay Gas Co. (Limited), 6, Drapers* Gardens, Throgmorton Avenue, E.C. 1899, Jan. 5th. SiDFORD, Reginald Guy, Clerk to A. & W.Bates, 27, Southampton Street, Strand, W.C. 1895, Nov. 26th. Simpson, John Sturley Fox, Clerk to C. F. Kemp, Ford & Co., 71, Lombard Street, E.C. 96 Copograpbicul ^xst — England and Wales. liONBON— continued. Associates. BATE OF ADMISSION. 1892, Dec. 30th. Smalley, George Brooks, 12, Beverley Road, Anerley, S.E. 1897, July i6th. Smith, Ernest Charles Gartner, i, Great Winchester Street, E.G. 1898, July 22nd. Smith. Eric Pendrell, Clerk to F. W. Smith, 24 & 26, Basinghall Street, E.G. 1897, July i6th. Smith. Sidney. Clerk to Cooper Bros. & Co., 14, George Street, Mansion House, E.G. 1892. July 14th. Smith, Walter Southwood (Walter J. Smith & Son), 61, West Smithfield. E.G. 1889, Apl. i2th. Smyth, Frederic, Ironmongers* Hall, E.G. 1898, Mar. i8th. Snelgrove, Arthur George, Accountant, West Ham Gas Co., Stratford, E. 1895, May 15th. SoppiTT, John William, i to 4, Poppins Court, Fleet Street, E.G. 1899, Jan. 5th. Spence, George Malcolm (Robert Spence & Son), 6, Wardrobe Place, Doctors' Commons, E.G. 1892, Mar. 17th. Spokes, Russell. Broad Sanctuary Chambers, Westminster, S.W. 1898, Nov. 15th. Spooner. Charles Herbert, 11, Poultry, E.G. 1896, Sept. 30th. Spurr, Tom Ernest. Clerk to E. Moore & Sons. 3, Crosby Square, E.G. 1894, Jan. 2nd. Stephens, Henry James Bondfield, Clerk to Singleton, Fabian & Co., 34, Nicholas Lane, E.G. 1893. Mar. 2ist. Stewardson, William Robert, Accountant to the Union Assurance Society, 81, Cornhill, E.G. 1894, Jan. 2nd. 1898, July 22nd 1834, Jan. 2nd. Stopherd, Christopher, Clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. Strachax. David (G. T. Elliot & Co.), 9, Gracechurch Street, E.G. Strachan, William, Clerk to Martin, Farlow, Eldridge & Co., 4, King Street, Cheapside, E.G. 97 JLopognipbital 5Cist. — England and Wales. JjON'DOHf— continued. Associates. PATE OF ADMISSION. 1894, Jan. 2nd. Strong, Walter Thomas, 50, Fenchurch Street. E.G. 1894, Oct. 30th. Taylor, Joseph, Expenditure Office, Euston Station, N.W. 1893, July 20th. Taylor, Joseph Wilson (Wilson Taylor. Willett & Co.), Bush Lane House, Gannon Street, E.G. 1898, July 22nd. Tessier, Arthur Norman (Ebsworth, Tessier & Co.), I, Arthur Street East, E.G. 1898, Nov. 15th. Thorp. Alfred, Junr., 88, Bishopsgate Street Within, E.G. 1S85, Dec. 31st. TiLLEY, Thomas Paul, 3, Beverley Road, Chiswick, W. 1898, Jan. i8th, Titterton, James Penn, Clerk to J. E.Denney, Bogle & Co., 93. Palmerston Buildings, Bishopsgate Street Within, E.G. 1894, July 19th. Turquand, Ernest Barnard (Turquand& Son), 63, Finsbury Pavement, E.G. 1885, Dec. 31st. Ulrich, Edward. 2, Laurence Pountney Hill, E.G. 1894, Jan. 2nd. Vagg, John Henry, Imperial Buildings, Lud- gate Circus, E.G. 1897, July 17th, Vigers, Herbert, 8, Frederick's Place, Old Jewry, E.G. 1893, July 20th. Walker, Walter Henry, Clerk to W. B. Peat & Co., 3, Lothbury, E.G. 1894, Jan. 2nd. Walmsley, Charles, Donnington House, Norfolk Street, W.G. 1896, July 2ist, Warburton, William Henry, Clerk to Single- ton, Fabian & Co., 8, Staple Inn, Holborn, W.G. 1891, Nov. 13th. Webber, Ebenezer John, 74, Wilberforce Road, Finsbury Park, N. 1888, Nov. 13th. WELL.S, Charles Henry, i, Southwark Street, S.E. 93 Copogrunl/ital fist— England and Wales. LONDON— f^"^'""^^- Associates. DATE OF ADMISSION. , . 1893 July 20th. Westwood, John. Accountant, Rhodesian and General Corporation, Limited, 10, St. Helen's Place, E.G. 1804, July iQth. Whittemore. Edwin Arthur, Clerk to Martin, Farlow. Eldridge & Co.. 4, King Street. Cheapside, EC. 1885, Dec. 31st. WiGHAM, Matthew Thomas, 34, Gresham Street. E.C. 1898. Mar. i8th. Williams, Albert Ernest, Clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.C. 1886, Mar. 20th. Williams, David, 181, Queen Victoria Street, EC. 1893, July 20th. Williams, Herbert Leigh (Oakley & Williams), 2. Gresham Buildings, Basinghall Street, E.C. 1895. Mar. 29th. Willis, William Watson, Clerk to C. F. Kemp, Ford & Co., 71, Lombard Street, E.C. 1894. Jan. 2nd. Wilson, Harry (H. Wilson & Co.), 37 and 39, Essex Street. Strand, W.C. 1899, Mar. 9th. Wilson, James Edward (Dixon, Wilson & Dixon), 28, Basinghall Street, E.C. 1895, July 24th. Wood, Sholto Henry, 7, King Street, Cheap- side. E.C. 1888, Dec. 31st. Wood, William Alexander. Accountant to Charrington & Co., Anchor Brewery. Mile End, E. 1885. Dec. 31st. Woodman, Alfred H., 38, Ducie Street, Ferndale Road. Brixton. S.W. 1893, July 20th. Wreford. Herbert Francis, Accountant, The Exploration Company, Ld., 11 and 12, Corn- hill. E.C. 1899, Jan. 5th. Wreford, William Harold (G. Wreford. Son & Co.), 6, Dowgate Hill, Cannon Street, E.C 1896. July 2ist. Wright, Alexander (Foster, Wright & Co.), Moorgate Station Chambers, E.C. 1895, July 24th. Wright. Frederick Edward, Clerk to Harper Bros., ID, Trinity Square, E.C. 99 C0p0grajj|jital l^ist. — England and Wales. LONGTON. {Stafford.) Fellow. DATE OF ADMISSION. 1885, Dec. 31st. Barlow, James, 4, King Street. LOUTH. {Lincolnshire.) Fellow. 1897, Oct. 2ist. Vere, George. 2, Vickers Lane. LUTON. {Bedford.) Fellow. 1895, Nov. 26th. Scarff, Alfred Matthew, Castle Street Cham- bers; and at London. {Admitted Associate July igth, 1894.) LYMM. {Cheshire.) Associate. 1SS5, Dec. 31st. Mullard, William, Accountant to Urban District Council. MACCLESFIELD. {Cheshire.) Fellows. 1889, Nov. i2th. Barber, James, Borough Comptroller, Town Hall ; and 53, Beech Lane. 1885, Dec. 31st. Cooper, Frederick (F. Cooper & Son), 52, Roe Street ; and 86, Bridge Street. 1885, Dec. 31st. Cross, William Edward, 17, Duke Street. Associates. 1895, Mar. 29th. Crowder, Joseph Frederick, 37, Cumberland Street. 1899, Jan. 5th. Grieve.s, William, Accountant to School Board, Town Hall. MANCHESTER. {Lancashire.) Fellows. 1893, July 20th. Bazley, Thomas Albert (T. A. & H. Bazley), 40, Kennedy Street, Manchester. 1886, Mar, 26th. Brelsford, William, Secretary The Manches- ter Trust, Limited, 73, King Street. lOO Copograpbical ICist,— England and Wales. MAN CKESTER— continued. DATE OF ADMISSION. eUOWS, 1885. Dec 31st. Broadbridge, James John. 24. Victoria Build- mgs. Deansgate ; and at London. (Mem- her of the Council.) 1898, Nov. 15th. Cooper, Daniel (Cooper, Newall <.ATE OK ADMISSION. 1898, Jan. i8th. 1894, l^ec. 31st. 1896, July 2ist. 1898, Jan. i8th. 1892, Dec. 30th. 1898, July 22nd. 1S98, July 22nd. 1898, Jan. i8th. 1898, Jan. iSth. 1898, Jan. 1 8th. 1896, Feb. loth. 1897, J^^y i6th. 1898, July 22nd. 1898, July 22nd. 1897, July i6th. Taylor, Walter, City Accountant's Ofl&ce, Nottingham. Taylor, William Ellor, Clerk to Astbury, Turner & Co., 42, Spring Gardens, Man- chester. Terry, William Henry, Clerk to Woodburn Kirby, Page & Co., 19, Birchin Lane, Lon- don, E.C. Theobald, Harry, 32, Gracechurch Street, London, E.C. Thomas, David John, Clerk to W. H. Frank, Shannon Court, Corn Street, Bristol. Thomas. Percy EIvy Tenterden, Clerk to Schultz and Comins, 46, Cannon Street, London, E.C. Thompson, Henry Lane. Clerk to G. Franklin, & Co., 18, Norfolk Row, Sheffield. Tinner, Thomas, A.L A., Comptroller's Depart- ment, London County Council, Spring Gar- dens, London, S.W. TooTHiLL, Percy, Clerk to H. Toothill, 11, Figtree Lane, Sheffield. Trease, John Henry, Clerk to Winnicott cSc Morris, Albert Chambers, Albert Street. Nottingham. Trease, William, Clerk to J. M. Langley, 9, Middle Pavement, Nottingham. Tree, Joseph William, Clerk to Townend & Glover, Carlisle Chambers, Goole. Turner, William Joseph, Clerk to John Gordon, i. Bond Street, Leeds. TuRNOR, Charles Herbert, Clerk to E. Guthrie & Co.. 71, King Street, Manchester. Twelves, Frederick Johnson. Clerk to Jones, Crewdson & Youatt, 7, Norfolk Street, Man- chester. 171 IJATE OF ADMISSION. 1898, July 22nd. 1898, July 22nd. 1897, July i6th. 1897, July i6th. 1898. July 22nd. 189S, July 22nd. 1895, July 24th. "fist 0f Stubcnts. TvLER, Edgar Alfred, i. Queen Victoria Street, London, E.C. Vinson, George Walter, Clerk to E. Carr & Co., 24, Coleman Street, London, E.C. Vizard, Lewis, i, Ormond Place, Cheltenham. Walker, William Alfred, Borough Treasurer's Office, Town Hall. Burnby. Walker, Robert (Jnr.), Clerk to R. W. & J. A. Sisson, 13, Grey Street, Newcastle-on- Tyne. Wall, Arthur Eccles, Accountant, London & Lancashire Fire Insurance Co., 11, Dale Street, Liverpool. Wall, Thomas Atkins, Clerk to Cape & Dal- gleish, 8, Frederick's Place, Old Jewry, London, EC. [898. Jan. i8th. Wall William Ernest, Clerk to J. W. B. Brown, Prudential Chambers, Corporation Street, Birmingham. 1897, July i6th. 1897, July i6th. 1898, Jan. i8th. 1898, July 22nd. 1898, Jan. i8th. 1S97, Jau. 13th. Walton, Harold, Clerk to W. T. Walton, Central Chambers, Whitby Street, West Hartlepool. Walton, John George, Clerk to Frank Brown & Co., Finkle Chambers, Stockton-on-Tees. Warmington, William Henry, Clerk to Mayo, Powell & Co, 15, Newhall Street, Bir- mingham. Ward, Henry, Accountant's Department, County Hall, Wakefield. Warren, Charles Mortimer, Clerk to Harvey Preen & Co., 17, Basinghall Street, London, EC. Washbourne, Ernest William, Accountant to King's Norton and Northfield Urban District Council, 23, Valentine Road, King's Heath, Birmingham. 172 173 l^ist of .^tut)tnts. I^ist of Stubcnts. HATE OF ADMISSION. 1897, July i6th. 1898, July 22nd. 1894, Dec. 31st. 1898, Jan. i8th. 1896, July 2ist. 1898. Jan. i8th. 1899. Jan. 5th. 1897, ]^h i6th. 1898, July 22nd. 1899, Jan. 5th. 1894, July 19th. 1897, July i6th. 1887, July 14th. 1898, July 22nd. 1898, July 22nd. Webb. Alfred Rowley. Clerk to A. A. Gillies. 46, Brown Street, Manchester. Webb, Frederick James, 145, Christchurch Road, Boscombe. Weigall. Alexander Gilbert. 15. Godolphin Road, Shephei-d's Bush, London, W. West. Arthur, Clerk to G. Shead. 18, Lau- rence Pountney Hill, London. E.C. West, Marsden, Clerk to W. M. Gray. Dis- trict Bank Chambers, Bradford. Westlake, William Coventry, 2^, Portland Street, Southampton. Westwood, Frank, Clerk to Oakley & Williams. 2, Gresham Buildings, Basinghall Street, London, E.C. Wheeler, Gilbert William, Clerk to Welton, Jones & Co., 5, Moorgate Street, London, EC. White, Walter James, Clerk to Bryden. Fedden & Co., 23, Bucklersbury, London. WiLDMAN, Charles Edward. Borough Ac- countant's Department. Town Hall. Lea- mington. Williams, Edgar William. Belmont Cottage, Maindee, Newport (Mon.). Williams, John, Treasurer's Office, Vestry Hall, Islington, London, N. Williams, Richard. 58. Mansel Terrace. Swansea. WiLLOTT, Joseph Henry, Clerk to A. A. Gillies, 46, Brown Street, Manchester. Wilson, William. 2, Park Avenue, Upper Armley, Leeds. HATE OF 1895. . ADMISSION. uly 24th. 1898. J uly 22nd. ) 1897, J [an. 13th. 1899, . [an. 5th. 1 1898, . [uly 22nd. 1898. ] [an. 1 8th. 1897, , uly i6th. 1895. . uly 24th. 1896. . fuly 2ist. 1898, [an. 18th. 1899, fan. 5th, 1898. . [uly 22nd. 1898, . fuly 22nd. Wiltshire, Sydney, Clerk to Harper Bros.. 10, Trinity Square, London, E.C. WiNFiELD, Fred, Clerk to Wheawill, Son & Co., Imperial Arcade, Huddersfield. WiNTERTON, Ernest John William, 33, Noble Street, London, E.C. WixcEY, William Thomas, Clerk to W. Robertson, 34, Finsbury Circus. London, E.C. WoLSTENHOLME, Emest, Clerk to Broderick, Boardman & Co., 104, King Street, Man- chester. Wood, Thomas (Walton & Wood), 10 Hard- shaw Street, St. Helens. WooDHOUSE, Harry Cocker. Clerk to J. J. Parker. 40A, Fargate. Sheffield. WooDROFFE, William Henry, Clerk to Edwin Guthrie & Co., 71, King Street, Manchester. Wright. Alfred, Clerk to W. B. Peat & Co., 3, Lothbury, London, E.C. Wright, George Dobson. Borough Accoun- tant's Office, West Hartlepool. Wright, Victor Stanley, Clerk to Dixon, Wilson & Dixon, 28, Basinghall Street, London, E.C. Young, Ernest, Borough Accountant, Has- lingden. Younghusband, Robert Thompson, Clerk to Bourner, Bullock & Co., Albion Street. Hanley. M 174 SHmmarfi* Fellows. Associates.' Total. England and Wales — PAGE 48 Accrington I ___ I Alford 48 I I Ashford . . 48 — I I Ashton-under-Lyne . . 48 2 — 2 Bacup .. 48 2 2 Barnsley 49 4 2 6 Barnstaple 49 I I Barrow-in-Furness 49 2 — 2 Barry 49 I I Bath 49 2 I 3 Batley 50 I I Bedford 50 I I Bexley Heath . . 50 I I Birmingham . . 50 8 39 47 Blackburn 53 2 2 4 Blackpool 53 2 4 6 Blyth 54 I I Bolton 54 4 4 8 Bootle 54 2 2 Bournemouth . . 55 6 6 Bradford 55 3 18 21 Bridgend 56 I I 2 Bridlington Quay 57 — I I Brierley Hill . . 57 I I Brightlingsea . . 57 X Brighton 57 2 5 Bristol .. 57 4 7 Bromsgrove 58 — I Burnley 58 I I Burton-on-Trent 58 I Bury 58 3 4 Bury St. Edmunds 59 I I Camborne 59 — I Cambridge 59 I 2 Cardiff 59 4 18 22 Carlisle . . 60 — I Carnarvon 61 — I Chelmsford 61 I I Cheltenham 61 I Cheshunt 61 — I Chester . . 61 2 3 Chesterfield 61 — . I I Chorley 62 X 2 3 175 Summarg — (continued). England and Wales — PAGE 62 Fellows. Associates. Total. Colchester I I Coventry 62 2 2 Crewe . . 62 2 I 3 Croydon 62 I • — Darlaston 63 I Darwen . . 63 A. Deal 63 I — Derby . . . 63 5 — Dewsbury 63 2 2 Doncaster 63 2 3 5 Douglas . . . 64 4 I 5 Durham.. 64 2 I 3 Eastbourne 65 1 •J Egremont 65 I I Ellesmere Port 65 I Kxeter . . 65 I I Faversham 65 I I" Folkestone 65 I Gateshead-on-Tyne . . 66 I Glastonbury 66 I Gloucester 66 1 I Goole 66 r 2 Great Grimsby 66 — I Great Yarmouth 66 ^__ T Halifax . . 67 I Hanley . . 67 2 3 Haslingden 67 I Hastings . 67 I Hereford 67 2 Hertford 67 I Hoddesdon 68 I ( Horwich 68 I 1 Huddersfield . , 68 3 Hull 68 4 5 Hyde 69 2 Ilford 69 1 I Ilkeston . . 69 I Ilkley 69 I Ipswich . . 69 T Keighley 70 I 1 2 Kendal .. 70 I Kettering 70 I _ Kidderminster . . 70 I Kirkham 70 I 176 ^VLxamm^— (continued) , England and Wales — Lancaster Leamington Leeds Leicester . • Leominster Lincoln . . Liverpool London . . Longton.. Louth Luton . . . . • • Lymm Macclesfield Manchester Margate Matlock . . Middlesbrough Neath Nelson . . Nevvcastle-on-Tyne . . Newcastle-under-Lyme Nevvnham Newport (Isle of Wight) Newport (Mon.) Northampton . . North Shields . . Norwich Nottingham Oldham . . Oswestry Oxford . . Padiham Penarth Pentre . . Plymouth Poole Portsmouth Preston , . Pulham Market Radcliffe Ramsbottom . . Ramsgate Rawtenstall Reading.. PAGE 70 71 71 73 73 73 74 76 99 99 99 99 99 99 104 104 104 104 105 105 105 106 106 106 106 107 107 107 108 109 109 no no no no no no in 112 112 112 112 112 112 Fellows. Associates. Total. I j I I I 2 7 26 33 5 8 13 I — I 2 2 16 34 50 120 230 350 I — I I I I I I I i 3 2 5 21 52 73 I I I I 2 6 6 I — I I I 6 4 10 i — I I I I — I I 2 5 7 I 4 5 2 — . 2 3 I 4 4 13 17 7 4 ir 2 I I 1 3 2 I 3 — I I 1 I I 1 I i I I 2 3 I 1 6 I 7 4 , ^ 10 I I — 1 I I I I 2 2 2 I I 2 3 3 177 ^wmmarg — (continued). f/? 1. Fallows. Associates. Total. ngland and Wales — PAGE 113 Redditch I I Richmond 113 I I 2 Rochdale 113 2 I 3 Rochester 113 I I Rotherham 113 2 I 3 Rugby n4 2 2 Ruthin 114 i I I Ryde n4 I I St. Annes-on-the-Sea . . 114 I I St. Helens 114 i 3 3 6 Salford 115 2 3 5 Salisbury . 115 I I Scarborough . . "5 I 4 5 Seacombe n6 I r Selby n6 I — I Sheffield . 116 II 15 26 Shrewsbury 117 T 4 5 Sittingbourne . . n8 I I Southampton . . . 118 3 3 6 Southend n8 I I 2 Southport . 118 2 I 3 South Shields . . 119 I 4 5 Stafford . . 119 2 2 Stalybridge 119 I I Stockport n9 2 3 5 Stockton-on-Tees 120 3 3 Stoke-upon-Trent 120 I I Stourbridge 120 I 2 3 Stroud 120 I I Sunderland 120 5 I 6 Sunningdale 121 I 1 I Sutton 121 I 1 1 I Swansea.. 121 2 2 1 1 Pamworth 121 I I Thornaby-on-Tees . 121 I 1 I Tipton 122 I I 2 Tonbridge 122 I I Trowbridge 122 I 1 r Truro 122 I — I Tunbridge Wells 122 I 2 , 3 Tunstall 122 3 ! 3 Wakefield 123 2 6 8 Walsall 123 3 ; 3 Warrington . 123 5 I 6 178 S^mxmnxi^— {continued) . 1 Fellows. Associates. Total. 1 England and Wale 1 Warwick 3 PAGE 124 I — I 1 Watford . . 124 I I 1 Wednesbury .. 124 I I Welshpool .. 124 I i I West Hartlepool .. 124 2 — 2 Weston-super-Mare 125 I I Whitby .. .. 125 I I Wigan . . 125 3 — 5 Winchester .. 125 I I Wolverhampton .. 125 2 7 9 Worcester 126 3 3 W^orkington 126 I r Yeadon . . 126 — I I fi York .. 127 3 3 6 Scotland — Aberdeen .. 128 4 3 7 Aberfeldy 129 I I Airdrie . . 129 I I Alness . . 129 I I Alva 129 I I Arbroath 129 2 2 Banff . . 129 2 2 Bervie . . 129 I I Cupar Fife 129 I I Dundee . . .. 130 7 7 Dunfermline .. 130 I I Edinburgh . . 130 13 8 21 Elgin .. 131 2 — 2 Falkirk .. 131 2 I 3 Forfar . . 131 I — I Fraserburgh .. 132 I I 2 Glasgow . . 132 45 3 48 Greenock .. 134 7 2 9- Inverkeithing . . •■ 135 I Inverness 135 I — x Inverurie 135 I Johnstone .. 135 I 1 Kilmarnock ; . 135 I — Kirkcaldy .. 135 I — Kirriemuir .. 135 I — Laurencekirk . . .. 136 I Musselburgh . . .. 136 I Oban .. 136 — I Old Deer .. 136 I #1:4 179 S>ummarg — [continued). Fellows. ! Associates. Total. Scotland — PAGE 136 Paisley . . I I Perth 136 I I Peterhead .. 136 3 I 4 Port Glasgow . . 137 2 2 Rothesay •• 137 I I Stewarton 137 I I Tain -. 137 2 2 Ireland — Belfast . . .. 138 £ 3 4 Cork .. 138 I I 2 Dublin . . .. 138 3 3 6 Australia — Adelaide ■■ 139 5 2 7 Ballarat 139 I I Brisbane 139 I I Melbourne 140 *I9 20 39 Perth 142 1 — I Sydney . . .. 142 7 7 Toorak . . .. 143 I I Canada — Toronto .. 143 I I 2 East Africa — Beira • 143 I I Gibraltar .. 143 I — I India — Bombay .. 143 2 2 Calcutta •• 143 4 4 8 Calicut . . 144 I I Colombo 144 I 2 3 Madras 144 2 2 Mauritius — Curepipe 145 I — I New Zealand — ' Auckland •• 145 3 2 5 Wellington •• 145 I I 2 South Africa — Bloemfontein . . 146 I I Bulawayo 146 2 2 4 Cape Town 146 *ii 2 13 Durban . . •• 147 3 — 3 * Including 1 Honorary Member. H 1 80 mmmxia— (continued). South Africa — East London . . Johannesburg . . Kimberley Pietermaritzburg Port Elizabeth . . South America — Puerto Cabella . . Valparaiso Straits Settlements- Singapore United States — New York San Francisco . . West Indies — Kingston List of Students Fellcws. Associates. Total. PAGE 148 I I 148 16 2 18 149 4 2 6 149 3 3 6 150 I 2 3 150 I I 150 ' I I 150 I I 151 _^ 3 3 151 ■~" I I 151 I 3 4 152 1 1 330 181 fDemonandum oP flssociofion OF THE SOCIETY OF ACCOUNTANTS AND AUDITORS. I 1. The name of the Society is "The Society of Accountants and Auditors." 2. The registered office of the society will be situate in England. 3. The objects for which the society is established, are :- (a) To provide a central organization for Accountants and Auditors, and generally to do all such things as from time to time may be necessary to elevate the status, and procure the advancement of the interests of the profession. (b) To provide for the better definition and protection of the profession by a system of examinations and the issue of certificates. (c) To promote and foster in commercial circles a higher sense of the importance of systematic and correct Accounts, and to encourage a greater degree of efficiency in those engaged in book-keeping. (d) To provide opportunities for intercourse amongst the members, and to give facilities for the reading of papers, the delivery of lectures, and for the acqui- sition and dissemination, by other means, of useful information connected with the profession, and to encourage improved methods of book-keeping. (e) To watch over, promote, and protect the mutual interests of its members. (/) To assist necessitous members, and the widows and children or any other dependent kindred of deceased members, to act as treasurer and dis- tributor of any benevolent fund or funds which '.I l82 may be contributed by members or others for these purposes or any of them, and subject to the provisions of clause 4 (prohibiting payments bein^ made to members) to make any contribution out of the surphis assets or income of the society from time to time to any such benevolent fund or funds. (o') To purchase, have, hold, and dispose of, subject to the provisions of the 21st section of the Companies Act, 1862, any buildings to be used as an institute, college or lecture rooms, or any other property, real or personal, for the advancement of the above objects or any of them. (h) To apply, petition for, or promote any Act of Par- liament, Royal Charter, or other authority with the view of the attainment of the above objects or any of them. (/| To do all such other lawful things as are incidental or conducive to the attainment of the above objects or any of them. 4. The income and property of the society whence- soever derived, shall be applied solely towards the promotion of the objects of the society as set forth in this Memorandum of Association, and no portion there- of shall be paid or transferred directly or indirectly by way of dividend, bonus, or otherwise howsoever, by way of profit to the members of the society, provided that nothing herein shall prevent the payment in good faith or remuneration to any officers or servants of the society, or to any member of the society or other person in return for any services actually rendered to the society, nor prevent the payment of interest at a rate not exceeding five per cent, on money borrowed from any member of the society. 5. The 4th paragraph of this Memorandum is a condition on wliich a licence is granted by the Board of Trade to the society in pursuance of Section 23 of the Companies Act, 1867. 6. If any member of the society pays or receives any dividend, bonus, or other profit, in contravention of />: 183 the terms of the 4th paragraph of this Memorandum, his liability shall be unlimited. 7. Ever}^ member of the society undertakes to con- tribute to the assets of the society in the event of the same being wound up, during the time that he is a member, or within one year afterwards, for payment of the debts and liabilities of the society, contracted before the time at which he ceases to be a member, and of the costs, charges, and expenses of winding up the same, and for the adjustment of the rights of the contributories, amongst themselves, such amount as may be required, not exceeding 4*1, or in case of his liability becoming unlimited (as provided in clause 6 hereof), such other amount as may be required in pursuance of the last preceding paragraph of this Memorandum. 8. If upon the winding up or dissolution of the society there remains after the satisfaction of all its debts and liabilities any property whatsoever, the same shall not be paid to or distributed among the members of the society, but shall be given or transferred to some other institution or institutions, having objects similar to the objects of this society, to be determined by the members of the society, at or before the time of dis- solution, or in default thereof, by such Judge of the High Court of Justice, as may have or acquire jurisdiction in the matter. 9. True accounts shall be kept of the sums of money received and expended by the society, and the matter in respect of which such receipt and expenditure takes place, and of the property, credits, and liabilities of the societ}^ and subject to any reasonable restrictions as to the time and manner of inspecting the same that may be imposed in accordance with the regulations of the society, for the time being, shall be open to the in- spection of the members. Once at least in every year the accounts of the society shall be examined and the correctness of the balance-sheet ascertained by one or more properly qualified auditor or auditors. 1 84 flirficles of rtssociafion OF THE SOCIETY OF ACCOUNTANTS AND AUDITORS. INTERPRETATION. In the interpretation of these presents the followin*^ words and expressions have the following meaning, unless excluded by the subject or context : — (a) '* The Society " means the Society of Account- ants and Auditors. (b) ** The United Kingdom " means The United Kingdom of Great Britain and Ireland. (c) " The Statutes" means and includes The Com- panies Act, 1862 to 1883, and any and every other Act from time to time in force necessarily affecting the society. {d) *' These Presents " means and includes the Memorandum of Association of the Society and these Articles of Association and the regulations of the society from time to time in force, and shall form the statutes of the society. ie) ♦' Special Resolution " means a special resolu- tion of the society passed in accordance with section 51 of the Companies Act, 1862. (/) ** The Profession " means the profession or business of Accountants. (g) '* London Members '' means all members of the society dwelling or having offices within a circle having a radius of 10 miles from Charing Cross. (h) " Provincial Members " means all members who are not London members. 185 (i) '* Month " means a calendar month. (J) Words importing the singular number only include the plural number. {k) Words importing the plural number only include the singular number. Art. I. The society for the purposes of registration is declared to consist of an unlimited number of members. Art. 2. These articles shall be construed with reference to the provisions of the Companies Acts, 1862 to 1883, and terms used shall be taken as having the same respective meanings as they have when used in those Acts. Art. 3. The society is established for the purposes expressed in the Memorandum of Association. I.— QUALIFICATION AND ADMISSION OF MEMBERS. Art. 4. The members of the society shall consist of four classes, viz. : Honorary Members, Fellows, Associates, and Students. Every person shall, subject to the following regulations, be eligible as a member. Art. 5. No person (except as provided by these presents) shall be eligible for admission as a Fellow of the society unless he has shewn to the satisfaction of the council that he has been continuously in public prac- tice as an accountant, either as a partner or otherwise, in the United Kingdom, the empire of India, or any colony or dependenc}^ of the United Kingdom, since December 31st, 1885, or has passed the examination for the admission of Associates hereinafter mentioned. Art. 6. No person (except as provided by these presents) shall be eligible for admission as an Associate ot the society who is not at the date of his application a principal clerk in an accountant's office, or an accountant in the employ of the Government, or of a banker, corporation, public body, or limited compnay. 1 86 and who has not passed such an examination or examinations, as the council may from time to time, by bye-law or otherwise, determine. Art. 7. No person shall be eligible for admission as a Student who is not at the date of his apphcation a clerk in the employ of a public accountant, and has passed such an examination as the council shall from time to time, by bye-law or otherwise, direct. Art. 8. Applicants for examination as Associates and Students, shall pay such fees as the council shall, by bye-law, from time to time direct. The council may from time to time by bye-law determine that service under articles or indentures of apprenticeship with a person or firm exercising the profession or busi- ness of an Accountant shall be a condition precedent to any examination or examinations, and also for a preliminary examination prior to the commencement of service under such articles or indentures, and may likewise prescribe the minimum period or periods of service, and make such other regulations in respect thereof as to it shall seem reasonable. Art. 9. Any person eligible for admission as a Fellow of the society may be admitted as an Associate of the society. Any person who has been admitted as a Student may, if duly qualified, become an Associate on paying the additional fee and passing the further examinations required by these presents or the bye-laws from time to time of the society. Any person who has become an Associate, either by original admission or by rising from a Student may, if duly qualified, become a Fellow on paying the additional fees. Art. 10. All applications for admission to the society shall be made to the council in the form of Schedule A hereto annexed, and must be accompanied by a written recommendation in the form of Schedule B hereto annexed, and in the case of an application for admission as a Fellow such recommendation must be signed by at least three Fellows of the society, and in case of an application for admission as an Associate or 187 Student must be signed by at least two Fellows or Associates of the society. The council shall at their discretion (subject only to these Articles and to the bye-laws for the time being in force) determine as to the admission of the applicants. Art. II. Every member shall be entitled to a certificate of admission. Certificates of admission to the ranks of Fellows, Associates and Students, shall be in the form of Schedule C hereto annexed. Art. 12. Every member of the society shall, upon applying for admission, sign the engagement to observe these presents and the rules and regulations of the Society for the time being in force, as set forth in the form of application for admission. Art. 13. It shall be competent for any duly con- stituted meeting of the council, at which not less than one-half the members thereof shall be present, by the votes of three-fourths at least of the whole number present, in special cases to admit persons either as Fellows or Associates, who may not be eligible under the foregoing regulations, and it shall be in the absolute discretion of such meeting to decide whether the case before it is special or not. Provided always that the persons seeking to be so elected shall make application to the council, accompanied by the proper written recommendation, in the forms in Schedules A and B hereto. Art. 13A. That it shall be competent for any duly constituted meeting of the council, at which not less than one-half the members thereof shall be present, by the votes of three-fourths at least of the whole number present, to elect any person or persons who are, or have been, practising public accountants to be an honorary member or honorary members of the society, and that notwithstanding that such person or persons may not be eligible under the foregoing regulations to be ad- mitted as a Fellow, Associate, or Student of the society. Honorary members of the society shall not be liable or i 1 88 be called upon to pay any fee or sum on admission as an honorary member, or to pay any annual subscrip- tion to the society, provided always that every honorary member shall sign an engagement or undertaking to observe these presents and the rules and regulations of the societ}' for the time being in force and applic- able to honorary members. Art. 14. Anyone ceasing by death or otherwise to be a member of the societv shall not, nor shall his representatives, have any claim upon or interest in the funds of the society ; but this article shall be without prejudice to the rights of the society to claim from his estate any arrears of subscription or other sums due from him to the society at the time of his ceasing to be a member. Art. 15. Every member shall from time to time notify to the secretary a place of business or residence in the United Kingdom to be registered as his place of address, and the place so from time to time registered shall for the purposes of the statutes and these presents be deemed his place of residence. Art. 16. If any member shall fail to give such place of address in the United Kingdom he shall not be entitled to receive notice of any of the general meetings or other proceedings of the society, and no meetings or other proceedings shall be invalidated by reason of his not having received such notice as aforesaid. Art. 17. Certificates maybe granted by the council after examination for proficiency in Book-keeping with- out conferring rights of membership. Art. 18. The secretary shall allow, between the hours ol ten in the forenoon and twelve at noon, such inspection of the register of members or other register as is provided by the statutes, and such inspection of the books as is provided for by clause 9 of the Memo- randum of Association, but so that any member or other person, before inspecting any such register or books, sign his name in a book kept for this purpose ; 189 but shall not, without the express authority of the council, allow any other inspection of the records, books or papers. ^ Art. 19. All records, books and papers, shall at all times be open to the inspection of members of the council. Art. 20. Persons admitted as Fellows without first becoming Associates, shall pay on admission the sum of £^ 5s., and Associates admitted as Fellows shall pay the sum of £2 2s. Art. 21. Persons admitted as Associates without first becoming Students, shall pay on admission the sum of ;^3 3s., and Students admitted as Associates shall pay the sum of £2 2s. Art. 22. Persons admitted as Students shall pay on admission the sum oi £1 is. II.— ANNUAL SUBSCRIPTIONS. Art. 23. Fellows shall pay a yearly subscription of £2. 2s., Associates a yearly subscription of £1 is., and Students a yearly subscription of los. 6d. Pro- vided that any member who shall not during any part of a year have practised the profession of an Accountant or Auditor m Great Britain or Ireland, or been interested in any such business carried on in Great Britain or Ireland, and shall not have been resident in Great Britain or Ireland during any part of such year, except as a temporary visitor, shall only be liable to pay one- half the usual subscription for such year. Art. 24. A year's subscription shall be payable on admission, unless the day of admission be later than 30th June, when only a half-year's subscription shall be so payable, and a year's subscription shall also be payable on the ist day of January in each year after admission. Art. 25. Each Associate on being admitted as a Fellow shall pay £\ is., and each Student on being N I go admitted as an Associate shall pay los. 6d. as the balance of the yearly subscription for the year current at the time of admission. III.— RETIREMENT FROM OR FORFEITURE OF MEMBERSHIP. Art. 26. Any member may resign on giving notice to the council, but shall pay prior to such notice any subscription due from him. Art. 27. Any member shall ipso facto cease to be a Member in the event of his annual subscription being in arrear for six months from the date of the same becoming payable, but shall nevertheless be liable to pay the amount of such year's subscription, and any other arrears of subscription or other sums due by him to the society, and shall be liable otherwise as a member. The council shall have power, upon application in special cases, to suspend the operation of this clause. Art. 28. If any member shall become bankrupt, or shall either individually or as a partner in a firm make or agree to make any assignment for the benefit of his creditors, or shall pay or propose to pay any com- position to his creditors, or shall enter into any assign- ment by way of trust for his creditors, or execute any similar deed or agreement, or shall take or attempt to take the benefit of any statutory provision for arrange- ment with his creditors, he shall cease to be a member, but at the discretion of the council he may be reinstated with or without new entrance fee or subscription. Art. 29. If any Member shall be accused of dis- honourable conduct either before or after his admission in the profession, upon grounds which the council after investigation shall deem sufficient to warrant his ex- pulsion from the society, the council shall— and if he shall be accused on the like grounds of conduct prejudi- cially affecting his professional status or the reputation of the society the council may— convene a special meeting of the council (of which meeting such member 191 shall have fourteen days' previous notice sent to his last registered address through the Post Office), and such member may by a vote of two-thirds of the members of the council present at such special meeting be excluded or otherwise dealt with as they may think fit, but any such decision may be at any time revoked or modified by the council at a like meeting by such a majority as aforesaid, subject to such terms and conditions (if any) as the council may think fit. IV.— ANNUAL LIST OF MEMBERS. Art. 30. The council shall publish an annual List of Members which shall also contain the regulations of the Society for the time being in force ; the bye-laws as to examinations for the time being in force ; lists of the council and officers ; and such other matters as the council shall consider it expedient to publish therein, and copies may be sold at such reasonable price as the council shall determine to non-members, but each member shall be entitled to a copy free of charge. v.— OFFICERS. Art. 31. There shall be the following officers of the society, namely : A president, vice-president, a council consisting of not more than thirty ordinary members, a secretary, two auditors, solicitors, examiners and assistant examiners. VI.— OFFICE. Art. 32. The principal management and general superintendence of the business of the society shall be in the City of London or in Middlesex, and there may be such branches or agencies elsewhere as the council from time to time appoint. VII.— COUNCIL. Art. 33. The council shall be elected from among the hon. members, fellows and associates of the society, and 192 one-third of the council shall be London members and two-thirds shall be provincial members. Art. 34. At all meetings of the council, the president, and in his absence the vice-president, shall be chairman, and in the absence of both, the chairman shall be elected from among those present. Art. 35. Every question at a council shall be deter- mined by a majority of the votes of the members of council personally present, every member of council having one vote, and in case of equality of votes, the chairman shall have a casting vote in addition to his original vote as a member of the council. Art. 36. Minutes of the proceedings of every council and of the attendance of the members of council thereat respectively, shall thereat, or with all convenient speed thereafter, be recorded by a secretary in a book kept for that purpose, and be signed by the chairman of the meeting, at which they are read. Art. 37. Every such minute, when so recorded and signed, shall in the absence of proof of error therein, be considered a correct record and an original proceeding. Art. 38. At the first meeting of the council after each annual general meeting the members of the council then present shall choose one of their number to act as president, and another to act as vice-president, for the year following such choice, and until their successors are appointed, and any vacancy in those offices may be filled up for the current year in like manner at a meeting of council, to be held immediately after the occurrence of such vacancy, of which meeting special notice shall be given to all the members of the council. Art. 39. The vacancies in the council shall be from time to time filled up by the society in general meeting, but the members of the council may act and exercise all their powers notwithstanding that there are not the proportions above-named of London and provincial members, or that there is or are any vacancy or vacancies not for the time being filled up. 193 Art. 40. The society may by ordinary resolution at any general meeting remove a member of the council from his office (fourteen days' notice having been given to such member), and thereupon he shall cease to be a member of the council. The society may by ordinary resolution appoint another duly qualified person to be a member of the council in his stead. Art. 41. In case there shall be one or more occasional vacancies in the number of the members of the council which the members of the council think it desirable to fill up, without waiting for a general meeting of the society to be held, they may fill up the same, but the members of the council so appointed shall hold office only until the next meeting of the society, and the council may, if they think fit, as soon as reasonably practicable, summon a general meeting to decide on the filling up of such vacancies, or may defer the same until the next ordinary general meeting. Art. 42. At the ordinary meeting in every year, one- third of the members of the council, or if their number is not a multiple of three, the next lower number there- to, shall retire from office, and the meeting may re-elect them if qualified, or elect quaUfied members to supply their places, but in the retiring and election of members of the council, the proportion of one-third of London, and two-thirds of provincial members shall be main- tained. Art. 43. The rotation for the retirement of the mem- bers of the council shall be determined by agreement among themselves, or failing agreement, the members of the council to retire shall be selected by ballot, and after the first full rotation the one-third who have been longest in office since their last election shall retire. Art. 44. Whenever any question arises as to the retirement in rotation of any member of council, it shall be decided by the council. Art. 45. Retiring members of council shall be ehgible for re-election. 194 Art. 46. The council may determine the quorum necessary for the transaction of its business. Untij otherwise determined, six members of the council shall be a quorum. Art. 47. The council shall hold at least three meet- ings in every year. Art. 48. Members of council shall only be respon- sible for the acts they may themselves have done or joined in. Art. 49. A member, not being a retiring member of council, shall not, unless recommended by the council for election, be qualified to be elected a member of council, unless he give to the secretary, or leave at the office, not less than fourteen days nor more than two months before the day for election, notice in writing under his hand of his wilhngness to be elected a member of council. Art. 50. Every member of council shall vacate his office on ceasing to be a member of the society, or becoming bankrupt, or suspending payment, or com- pounding with his creditors, or being found lunatic. Art. 51. Any member of council, either individually or as a member of a partnership, company, or corpora- tion, may, subject always to clauses 4 and 6 of the Memorandum of Association, be interested in any operation, undertaking, or business, in which the society is interested, provided the nature and extent of such interest be disclosed to the council, and may be appointed to any office under the society with or without any remuneration. Art 52. No member of council shall be disqualified to act as such by reason of his being so interested, employed or appointed, but he shall not vote on any matters relating to any operation, undertaking or business in which he is interested, either individually or as a member of a partnership, or as a director or officer of any company or corporation. 195 Art. 53. All acts done by any meeting of the council or of any committee of council, or by any member of council or their agents, shall, notwithstanding that it shall be afterwards discovered that there was some defect in the appointment of any such member of council or persons, or that they or any of them were not qualified at the time of their appointment or had become disqualified, be as valid as if such person had been duly appointed and was qualified to be a member of council or agent. Art. 54. A member of council may, at any time, give notice in writing of his wish to resign to the council, and on the acceptance of his resignation by the council, but not before, his office shall be vacant. A member of council who shall retire under this article shall not thereby be disqualified from being at any time there- after re-elected. VIII.— DUTIES AND POWERS OF THE COUNCIL. Art. 55. The council shall, subject to the control of general meetings (but not so as to render invalid any act done by the council before the resolution of a general meeting), conduct and manage all the business and affairs of the society, exercise all the powers, authorities and discretions of the society, obtain all such concessions, grants, and legislative acts, and authorisations, from any government or authority, enter into such contracts and do all such other things as may be necessary for carrying on the business of the society, except only such of them as under the statutes and these presents are expressly directed to be exercised by general meetings, and (without in any way pre- judicing or limiting the extent of such general power) shall have the following special powers and duties : — (a) They may bring before a general meeting of the society any matters which they consider material to the society, or its objects or interests, as 196 defined in the Memorandum cf Association, or which appear to them to effect the interests of the profession, and make any recommendations in relation thereto. (b) They may take cognisance of any matter which may be brought before them affecting the society, or the conduct of any of its members as affecting his professional status or the reputation of the society. (c) They may, subject to the conditions herein con- tained, appoint, remove or suspend the members of any committee or committees, or the ex- aminers, solicitors, or bankers, and other officers, on such terms and conditions as they shall think fit and agree on, and fix such securities (if any) to be taken from any of the officials of the company for tlie faithful discharge of their duties. (d) In case of the absence of the secretary, or of his mability to act, they may in like manner appoint any person to act in his stead, and such person may temporarily exercise all the duties of the secretary. (e) They may from time to time appoint any com- mittee, or any person or persons to be the agent or representative of the society in any country or place, with such powers, upon such terms, and with such remuneration as they shall think fit, and may from time to time remove any such committee, agent, or representative. (/) They and any committee may from time to time delegate to any agent, or representative, servant, or officer, all or any of the powers and authori- ties of the council and such committee respec- tively, and may from time to time remove such agent or official. (g) They may ascertain, agree, and pay all expenses of forming and bringing out the "society, which they may deem advisable, or of any other society h» I.' ft f 197 not being a society for the purposes of trade or profit, promoted, founded, or brought out wholly or partially by it, and may enter into contracts for that purpose. (h) They may, with the sanction of a general meeting, raise any loan or loans in any manner, upon any security, and on any terms authorised by such meeting, and issue any debentures to secure the same, and any debentures may be made payable to bearer, and may have coupons attached representing the interest payable in respect thereof. (i) They may, subject to the rules and regulations for the time being in force, do all other things that they consider conducive to the interest or good management of the society or the promotion of its objects. Art. 56. The registered office shall be at such place in the City of London or County of Middlesex as the council may from time to time appoint. IX.— THE COMMITTEES. Art. 57. The council may appoint from among their own members, a committee or committees, who shall have authority, subject to the directions and in accor- dance with the principles laid down from time to time by the council, to exercise the powers of the council, except only such as the council may by resolution prohibit them from exercising. The minutes of all committees shall be reported to the next meeting of the council. The president and vice-president of the council shall be ex -officio members of all committees. Art. 58. Any occasional vacancy in any such com- mittee or committees may be filled up by the council by the appointment of a qualified person who shall, in all respects, stand in the place of his predecessor. The continuing members of such committee or committees u^ 198 may act, notwithstanding any vacancy or vacancies in their respective committees. Arc. 59. Every committee appointed shall remain in office until the first meeting of the council after a period of one year from the appointment thereof. Art. 60. If any member of a committee cease to be a member of the council, he shall thereupon cease to be a member of the committee. Art. 61. The council at the meeting at which any committee or committees cease to remain in office, may appoint a new committee or committees, and may appoint all or any of the members of the previous com- mittee or committees thereto if they be still qualified. If no appointment of a new committee shall be made, the committee retiring shall, unless otherwise deter- mined by the council, remain in office until a new committee is appointed by the council, which may be done at a meeting of the council. Art. 62. The number of members of any committee, having power to authorise any expenditure, shall (subject to alteration by general meeting) not be less than six, nor exceed eight, and the quorum shall be three members personally present. The number of members and the quorum of any other committee shall be fixed by the council. The qualification of a member of any committee shall be his being a member of the Council. Art. 63. Without prejudice to the extent of the general powers which the council is authorised to confer on any committee or committees, the council shall have full power to delegate the following special powers and duties, and every committee shall be bound to obey and to carry into effect the resolutions of the council, and to report to the council any matters which it considers material to the society, or its objects or interests as defined in the Memorandum of Association, or which appear to it to affect the interests of the profession, and make any recommendations in relation thereto. 199 (a) Power to regulate by bye-laws or otherwise the examinations of candidates for admission as as- sociates and students (or as herein provided for book-keepers), and to hold examinations for the same, at such times and places, and in such manner as it may think fit, and to appoint examiners and assistant examiners with remune- ration to conduct such examination. (b) Power to superintend the publication of the Society's annual list of members. (c) Power to appoint all servants and officers necessary for carrying on the business of the society, other than those whose appointment is hereinbefore^ given to the council, upon such terms and with such remuneration as it shall think fit, and from time to time to remove such servant or officers. {d) Power to carry out, subject to the provisions of the 2ist section of the Companies Act, 1862, the purchase, hiring, sale and mortgage, letting, and other disposition of any real or personal property for or on behalf of the society which has been authorised b}^ a resolution of the council. (e) Power to use the seal of company. (/) Power to receive all incomings and pay all out- goings, and to have the superintendence of the disposition of the funds and property of or administered by the society. X.— COUNCILS AND COMMITTEES. Art. 64. Councils and committees shall be held at such times as the members of the council or the com- mittee shall think fit. Art. 65. All meetings of the members of council and committees shall be held in London, or at such place as the council shall from time to time appoint. 200 Art. 66. A council meeting or a meeting of a com- mittee shall, at any time, be called by the secretary at the request of the president or vice-president, or of three members of the council or the committee as the case may be, on giving two days' notice to the members of council, or of the committee as the case may be. Art. 67. A council meeting or a meeting of a com- mittee may adjourn at pleasure, for such time and to such place as the members of the council or committee present may determine. Art. 68. The procedure of the council shall be regulated so far as the standing orders of the council determine, by their standing orders, and in other re- spects as the members of the council present think fit. Art. 69. The committees, so nearly as circum- stances permit, shall conduct their business in a similar manner to that adopted by meetings of the council, and may make standing orders accordingly. Art. 70. Whenever a committee does any act which the council is authorised by these presents to do, such committee shall do it in its own name, and not in the name of the council, but may refer to the powers herein given to it to act on behalf of the council. I Art. 71. A committee may from time to time elect I a chairman (and, if they think fit, a vice-chairman), for a year or for any less period. XL— MEMBERS OF COUNCIL, TRUSTEES, AND OFFICERS. Art. 72. When the council think fit there shall be such and so many trustees for any of the purposes of the society as the council determine, and they shall be appointed and removed by the council, and have such remuneration, powers and indemnities, and perform such duties, and be subject to such regulations as the council determine. Members may be appointed as trustees. Art. 73. The members of council, members of the executive committee or other committees, trustees, 201 auditors, secretary, and other officers, shall be indemni- fied by the society from all losses and expenses incurred by them in or about the discharge of their respective duties, except such as happen from their own respective wilful act or default. Art. 74. The council may pay any committee, agent, solicitor, or officer of the society, by percentage or other commission, whether calculated on the whole or any part of the income or on special transactions. Art. 75. No member of council, trustee, or officer, shall be liable for any other member of council, trustee, or officer, or for joining in any receipt or other act for conformity, or for any loss or expense happening to the company, or to any other person, arising out of acts or proceedings of the company, unless such loss or expense happen from his own wilful act or default. Art. 76. The accounts of any trustee or officer may be settled and allowed, or disallowed, either wholly or in part, by the council. A trustee or other officer becoming bankrupt, or publicly compounding with his creditors, shall thereupon be disqualified from acting as, and shall cease to be, an officer. Provided that until an entry of the disqualification be made on the minutes of the council, his acts in his office shall be as effectual as if he had acted as a qualified officer. XIL— SECRETARY. Art. 77. There shall be a permanent secretary of the society, and on the death or retirement of the secretary, or on his becoming bankrupt, or being removed by vote of a general meeting and on every subsequent vacancy the secretary shall be elected from among the members of the society by the council. Art. 78. The secretary shall, under the control of the council and committees, conduct all the correspon- dence of the society and the council and of the committees, attend all their meetings, keep a correct record of their proceedings, and see that the applications II 202 for admission and the recommendations accompanying the same are in the form prescribed by these presents, and that all the notices required by these presents are duly sent to the members of the society and of the council. XIII.— AUDITORS. Art. 79. The society at each annual general meeting shall elect two auditors from amongst the fellows and associates, one of whom shall be a London member, and the other of whom shall be a Provincial member. Art. 80. The auditors shall retire from office at each annual general meeting, and shall be eligible for re- election. Art. 81. No person shall be eligible as an auditor who is interested otherwise than as a member of the society in any transaction thereof. Art. 82. The remuneration of the auditors shall be fixed by the meeting at which they are appointed, and they shall audit the accounts of the society, according to the statutes and these presents. Art. 83. At least twenty-one days before the day for every ordinary meeting there shall be delivered by the council to the auditors the yearly accounts and balance sheet to be produced to the meeting, and the auditors shall receive and examine the same, and shall personally inspect the securities of the society. Art. 84. Within seven days after the receipt of the accounts and balance-sheet, the auditors shall either confirm them, or if they do not see proper to confirm them, shall report specially thereon, and shall deliver to the council their accounts and balance sheet, with a report which shall state the result of their inspection of the securities. Art. 85. Seven clear days at least before every ordinary meeting, a printed copy of the accounts and balance sheet audited, and of the auditors' report shall be sent by post or otherwise from the council to every member according to his registered address. 203 Art. 86. At every ordinary meetmg the auditors' report shall be read to the meeting with the report of the council. Art. 87. No person, other than a retiring auditor, shall be eligible for election as an auditor, unless notice in writing be given to the secretary not less than four- teen days, nor more than two months, before the day for election, by some member qualified to vote for such election, of his intention to propose such person for election. XIV.— EXAMINERS. Art. 88. Fellows and associates shall be eligible for the offices of examiners and assistant examiners. XV.— FINANCIAL. Art. 8g. The funds of the society shall, subject to the provisions of the Memorandum of Association, be applied in the defraying current expenses, and, subject to the directions of the council, in purchasing buildings, and renting and in furnishing suitable premises for the use of the society, and to such other purposes as shall be approved by the council, with a view to the pro- motion of its objects or any of them. Art. 90. The examiners, assistant examiners and secretary shall receive such salary as the council shall from time to time determine. Art. 91. No person, except the council and com- mittees and persons duly authorised by them, and acting within the limits of the authority so conferred, shall have authority to give receipts for moneys or otherwise, or to sign any cheque or to enter into any contract, so as to impose thereby any liability on the society or otherwise to pledge the credit of the society. Art. 92. No payment exceeding £1 in amount shall be made except by cheque, signed by not less than two members of the council, one of whom shall be the 204 # president, vice-president, or chairman of the finance committee, and the secretary. Art. 93. Every account of the council, and of any committee, when audited and approved by a general meeting, shall be conclusive, except as regards any errors discovered therein within two months next after the approval thereof. Art. 94. Errors discovered within that period shall be forthwith corrected, and the said account shall at the end of such period be conclusive. XVI.— RESERVE FUND. Art. 95. The council may, from time to time, reserve or set apart out of the moneys of the society, such sums as, in their judgment, are necessary or expedient, to be at the discretion of the council applied in providing against losses on leasehold or other property subject to depreciation, or to meet claims on or liabilities of the society, or to be used as a sinking fund to pay off deben- tures or incumbrances of the society, or for any other purpose of the society ; but no part of the reserve fund shall be employed in carrying on the current business of the society, except in pursuance of an unanimous resolution of the members present at a meeting of the council, unless and until the claims, liabilities, debentures and incumbrances, in respect of which, or the other purposes for which such reserve fund was set apart, shall have been fully discharged, satisfied or ended. XVII.— INVESTMENT OF MONEYS. Art. 96. All moneys carried to the reserve fund, and all other moneys of the society not immediately appli- cable for any payment to be made by the society, may be invested by the council on such government, or state, British or foreign, or real, or other securities or invest- ments as the council from time to time thmk proper. 205 m m Art. 97. In any case where the council think fit, investments may be made in the names of the trustees, instead of in the name of the society. XVIII.— MEETINGS OF THE SOCIETY. Art. 98. The society shall hold its ordinary general meetings in London in the month of May in each year, for the purpose of transacting the business of the society, the election of council and auditors for the following year, and for receiving the accounts of the past year with the auditors' confirmation or report, and also report from the council on the past year's transactions and accounts, as well as for the discussion of questions incidental to the profession. Art. 99. It shall be competent for members to tender to the council written papers on such questions, and if the council think fit such papers may after the conclusion of the general business of the society be read and discussed at such general meeting. Art. 100. Any member wishing to bring before the annual general meeting any motion not relating to the business mentioned in Article 104, shall give notice of such motion to the council not less than twenty-one days before the ist day of May, and no such motion shall come before the meeting unless such notice has been given, or unless the council shall see fit to dispense with this rule in any particular case. Art. loi. The secretary shall, in the case of an annual general meeting, send with the notice of the meeting, a copy of the annual report and statement of accounts, and a list of the persons nominated for election as members of the council, or as auditors, and any motion of which notice has been given as mentioned in the last preceding rule, to each member at his registered address, mentioning the day, place, and hour of meeting, and stating in the case of special general meetmgs, the purpose of the meeting, but the non-receipt of such 206 notice by any member shall not invalidate the pro- ceedings at any meeting. Art. I02. An extraordinary meeting may, at any time be called by the council of their own accord, and shall be called by the council whenever a requisition of any number of members, not less than one-tenth in number, and stating fully the object of the meeting, and signed by the requisitionists, is delivered to the secretary, or left at the office for the council. Art. 103. Whenever the council neglect for twenty- one days after the delivery of any such requisition to call a meeting in accordance therewith, the requisitionists, or a like number of members, may call the meeting. Art. 104. Every extraordinary general meeting shall be held in the City of London or in the County of Middlesex. Art. 105. The council calling any general meeting, and the m.embers calling any extraordinary general meeting, shall respectively give at least seven days' and not more than twenty-one days' notice of the meeting, but the non-receipt of any notice by any member, whether by reason of his not having any registered place of address in the United Kmgdom, or otherwise, shall not invalidate the proceedings at any general meeting. Art. 106. The notice calling a general meeting shall be reckoned exclusive of the day of giving the notice, but inclusive of the day of the meeting. Art. 107. No business shall be transacted at a general meeting, except such as has been specified in the notice convening it, and except in the case of an ordinary meeting, the matters specially hereinafter mentioned. Art. 108. In every case in which by these presents notice of any business to be transacted at a general meeting is to be given, the circular shall particularise the business. 207 XIX.— PROCEEDINGS AT GENERAL MEETINGS. Art. 109. At all meetings of the society the president of the council for the time being, and in his absence the vice-president of the council, shall be chairman, and in the absence of both, the chairman shall be one of the council elected by the members of the council present. In case none of the council shall be present or willing to take the chair, the chairman shall be elected from among the members present. Art. 1 10. At each annual general meeting unless one- tenth of the members are present personally or by proxy or unless at least fifteen members are present personally within half-an-hour after the time appointed for the meeting, the meeting shall stand adjourned for a fort- night, to be then held at the same time and place, and so from time to time until there shall be a sufficient number of members present personally or by proxy, when the meeting shall proceed to business. At each extraordinary general meeting, unless one-tenth of the members are present personally or by proxy, or unless at least fifteen members are present personally within half-an-hour after the time appointed for the meeting, the meeting shall be thereupon and thereby dissolved. Art. III. The chairman of any meeting may, with the consent of the meeting, adjourn the meeting from time to time and from place to place, but no business shall be transacted at any adjourned meeting other than the business left unfinished at the meeting from which the adjournment took place. No notice need be given of any adjourned meeting unless it is so directed in the resolution for adjournment. Art. 112. At every general meeting at which any member of council retires from office, he shall remain in office until the dissolution of the meeting, when, unless re-elected, he shall retire from office. Art 113. The first business at every general meeting after the chair is taken shall be the reading of the minutes 208 of the then last general meeting ; and if the minutes do not appear to the meeting to have been signed ac- cording to the statutes or these presents, they shall, on being found or made correct, be signed by the chairman of the meeting at which they are read. Art. 114. Subject to a poll being demanded as herein- after mentioned, every question to be decided by any general meeting, unless resolved on without a dissentient, and, in case it shall not be otherwise laid down by the statutes, shall be decided by a simple majority of the members personally present thereat, and qualified ac- cording to these presents to vote, by way of show of hands. Art. 115. At any general meeting (unless a poll on any resolution thereof be, immediately on the declaration by the chairman of the meeting of the result of the show of hands thereon, demanded by at least three members, and also before before the dissolution or adjournment of the meeting, by a written requisition, signed in person or by proxy by at least one-tenth of the members of the society for the time being, and delivered to the chair- man or secretary), a declaration by the chairman that a resolution is carried, and an entry to that effect in the minutes of the proceedings of the meetings shall be sufficient evidence of the fact so declared, without proof of number or proportion of the votes given for or against the resolution. Provided always that no poll shall be taken as to the election of the chairman, the appointment of scrutineers, or the adjournment of a meeting, and notwithstanding a demand for a poll, the meeting shall continue for the transaction of other business in respect of which a poll has not been de- manded. The members demanding a poll may nominate three members to act as scrutineers on their behalf. Art. 116. On a poll being demanded the chairman shall forthwith reduce the resolution or amendments on which the poll is to be taken into writing, and voting papers containing such resolutions or amendments shall be issued by the council within seven days after the 209 meeting, and shall be returned so as to be received by the council within fourteen days after the meeting, and the result of the poll shall be deemed the resolution of the general meeting at which the poll was demanded. Art. 117. In case of equality of votes the chairman shall have a casting vote in addition to his vote as a member. XX.— VOTING AT GENERAL MEETINGS. Art. 118. Every member being an honorary member, fellow, or associate of the society, shall have one vote at every general meeting. Art. 1 19. A member qualified to votebeing personally present at any general meeting may decline to vote on any question thereat, but shall not, by so declining, be considered absent from the meeting; nor shall his presence invalidate any proxy duly given by hini, ex- cept as regards any question on which he may vote in person. Art. 120. A member entitled to vote may, from time to time, appoint any other member as his proxy in voting at any poll. Art. 121. Every instrument of proxy shall be in writing, in or according to the following form, or as near thereto as circumstances will admit, and shall be signed by the appointor, and deposited at the office at least forty-eight hours before the time for holding the general meeting whereat it is to be acted on : — *' I ( ) a member of ' The Society of Accountants and Auditors,' hereby appoint (CD.) or in his absence (E.F.), both members of the society, to act as my proxy at the general meeting of the society to be holden on the day of 18 , and at every adjournment thereof. "As witness my hand this day of , 18 *' (Signed) 2IO And every such instrument of proxy shall be duly stamped. Art. 122. No member shall be entitled to be present at or vote at any general meeting v^ho is not an hon. member, fellow, or associate, or who is in arrear with any subscription or sum payable by him to the society. Art. 123. No objection shall be made to the vaHdity of any vote except at the meeting or poll at which such vote shall be tendered, and every vote not disallowed at such meeting or poll shall be deemed valid. The chairman of the meeting shall be the sole and absolute judge of the validity of every vote tendered at any meeting or poll. XXL— POWERS OF GENERAL MEETINGS. Art. 124. The society may, with the sanction of a general meeting, and subject to any conditions imposed by the meeting from time to time, exercise any of the powers conferred by the statutes on companies limited by guarantee. Art. 125. Any general meeting, when notice in that behalf is given, may, by a resolution passed by three- fourths of the votes given personally or by proxy, remove any auditor for misconduct, negligence, or incapacity, and may, if necessary, direct the accounts of the society to be re-audited, and may, by a simple majority, supply any vacancy in the office of auditor and fix the remuneration of the auditor. Art. 126. Any ordinary meeting, after notice, may elect one or more members of council and auditors, and may receive, and either wholly or partially reject, or adopt and confirm the accounts, balance-sheets and reports of the council and auditors respectively. XXIL-MINUTES OF GENERAL MEETINGS. Art. 127. Every entry in the minute book of the proceedmgs of general meetings, purporting to be 211 entered and signed according to the statutes or these presents, shal m the absence of proof to the contrary be deemed to be a correct record, and an original pro' ceeding of the society accordingly ; and in every case, the burden of proof of error shall be wholly on the person making any objection to the entry. XXIII.— SEAL. Art. 128. The council shall have power to provide a common seal for the purposes of the society. The seal lor the time being of the society shall be kept under such custody and control and used for the purposes of the society as the council shall from time to time prescribe. Art. 129. A separate book shall be kept, to be called the "seal register,' in which, previously to affixing the seal to any document, there shall be entered a short title and description of the same, together with the date ot the minute authorising the seal to be affixed to the same and such entry shall be signed by the member or members of the council who may attest the execution of the document under the seal of the company, and countersigned by the secretary, previous to such document being dehvered out of the custody of the society. •' Art. 130. The secretary shall affix the seal with the authority of the council, or of any committee authorised by the council to use the seal, and in the presence of two members thereof at the least, to all instruments requiring to be sealed, and all such instruments shall be signed by such members of the council, and counter- signed by the secretary. XXIV.— NOTICES. Art. 131. All notices required by these presents or the statutes to be given to the members, shall, unless personally served, be given to the registered members 212 having addresses in the United Kingdom registered, by sending letters to such addresses. Slembers not having addresses in the United Kingdom registered, will not be entitled to receive any notices. Art. 132. All letters sent in pursuance of the pre- ceding Article shall be signed by, or have printed at the foot thereof, the name of the secretary or such other person in his place as the Council shall appoint, except in the case of a meeting convened by members in ac- cordance with these presents, and in that case shall be signed by or have printed at the foot the names of the members convening the same, or a majority of them. Art. 133. Any such notice sent through the post to the address in the register of members of any such members of the society shall be deemed to have been served on him the day after the letter containing the same was posted, and in proving such service it shall be sufficient to prove that such letter was properly addressed and put in the post office. 213 SPECIAL ARTICLES RE THE ^cottislj Institute of ^aanntmts. Passed on the Sth day of May, and confirmed on the -^ist day of May J 1899. That the Council be and is hereby authorised to enter into an Agreement with the Scottish Institute of Accountants, upon such terms and conditions as the Council may determine, for the purpose, inter alia, of arranging for the admission of existing Members of the Scottish Institute of Accountants as Members (Fellows or Associates) of the Society, upon such terms and conditions as the Council may determine. That the Council, notwithstanding anything in the Articles at present contained, may fix the entrance fees and annual subscriptions to be paid by existing Members of the Scottish Institute, and may also provide that two representatives of the Scottish Institute from time to time to be selected by the Members of the Scottish Institute, being also Members of the Society, shall ipso facto be Provincial Members of the Council, and shall not be liable to retire, or be elected, or removed by the Members of the Society, but in case of any vacancy or retirement of any such representative, his successor shall in Hke manner be selected by the Scottish Institute, and shall ipso facto become a Provincial Member of the Council. That the following Articles shall be varied by adding at the end thereof the words following, viz. : — '• But this 214 Article shall not apply to any Members (Fellows or Associates) admitted by the Council acting under the authority of a Resolution of a Meeting of the Society passed on the 8th day of May, 1899, authorishing them to enter into an Agreement with the Scottish Institute of Accountants, viz., Articles 7, 8, 9, 10, 20. 21, 22, 23,- and 41," and that Article 33 be varied by adding the following words : — " Except that two Provincial Mem- bers shall be selected by Members of the Scottish Institute of Accountants for the time being also Members of the Society, and that upon such selection, such selected representatives shall ipso facto become Members of the Council, and shall not be liable to retire by rotation, or be elected, or be removed by the Members of the Society, but in the event of any one or more of them at any time, and from time to time, ceasing to act as a Member of the Council, his successor may be appointed in like manner by the Scottish Institute of Accountants." 215 SCHEDULE A. Form of Application for Admission. THE SOCIETY OF ACCOUNTANTS AND AUDITORS. (Incorporated 1885. J To the Council of The Society of Accountants AND Auditors. I beg to offer myself for admission as a Member and* of the Society ofAsSte Accountants and Auditors. or student. I undertake, if you elect me, to observe the Rules and Regulations of the Society for the time being in force. 1. Name at full length 2. Age 3. Place or Places of Business 4. Residence 5. Occupation in full 6. How occupied on December 31, 1885 7. If a public accountant, date of commencing practice 8. // a public accountant's clerk, name, address, and occupation in full of employers g. // a public accountant's clerk, date of commencing original service as such If an accountant in the employ of the Government, Banker, or of a Corporation, Public Body or Limited Company, name, address, and occupa- tion in fidl of employers, and date of commen- cing service State as fully as possible the nature of the pro- fessional duties you have performed from time to time, and particulars of any appointments you hold Signature Date 10. II. 2l6 SCHEDULE B. Form of Recommendation of Applicant for Admission as Fellow. THE SOCIETY OF ACCOUNTANTS AND AUDITORS. {Incorporated 1885.) We, the undersigned, being Fellows of the Society of Accountants and Auditors, have known Mr. of who is an applicant for admission as a Fellow of the Society, for the length of time set opposite to our respective names, and we believe him, from personal knowledge, to be professionally qualified, and a fit and proper person to be admitted. / Name Signatures of 3 Fellows and length of time Applicant has been known to them. I Time Name Time Name Time Date 189 217 SCHEDULE B. Form of Recommendation of Applicant for Admission as Associate. THE SOCIETY OF ACCOUNTANTS AND AUDITORS. (Incorporated 1885.) We, the undersigned, being "" of the Society of Accountants and Auditors, have known Mr. of who is an applicant for admission as an Associate of the Society, for the length of time set opposite to our respective names, and we believe him, from personal knowledge, to be professionally qualified, and a fit and proper person to be admitted. ♦Fellows or Associates. /Name Signatures of 2 Fellows or Associates and length of time < Applicant has been known to them. Time Name Time Date 189 2l8 SCHEDULE B. Form of Recommendation of Applicant for Admission as Student. THE SOCIETY OF ACCOUNTANTS AND AUDITORS. {Incorporated 1885.) ♦Fellows or Associates. We, the undersigned, being* of the Society of Accountants and Auditors, have known Mr. of who is an appHcant for admission as a Student of the Society, for the length of time set opposite to our respective names, and we believe him, from personal knowledge, to be a fit and proper person to be admitted. (Nanie Signatures of 2 Fellows or Associates and length of time ^ Applicant has been known to them. Date Time Name Time 189 i^- 219 SCHEDULE C. THE SOCIETY OF ACCOUNTANTS AND AUDITORS. (Incorporated 1885.) Certificate of Membership. No. of This is to certify that is a* Accountants and Auditors. of the Society 0f*Say Fellow, Associate or Student, as the case may be. Given under the Common Seal of the Society of Accountants and Auditors, this day of 189 President, Vice-President. ( Members of tJie ^ Council, Secretary, I 220 BYE-LAWS OF THE COUNCIL. EXAMINATIONS. 1. The Examinations of this Society shall be as follows : — 1. The Preliminary Examination. 2. The Intermediate Examination. 3. The Final Examination. 2. The Preliminary Examination shall embrace the following subjects, viz. : — (a.) Arithmetic. i b.) Writing from Dictation. (c.) English Grammar and Composition. (d.) English History. (e.) Geography. (/. ) Algebra (including Equations and Fractions.) (g.) First Book of Euclid. (h.) Latin (Elementary). And either of the following languages, viz. : — French or German. 3. The Intermediate Examination shall embrace the following subjects, viz. : — (a.) Book-keeping and Accounts. (b.) The Adjustment of Partnership and Execu- torship Accounts. (c.) The Rights and Duties of Liquidators, Trustees, and Receivers. (d.) General Commercial Knowledge. 4. The Final Examination shall embrace the follow- ing subjects, viz. : — (a.) Advanced Book-keeping, and Auditing. (b.) The Adjustment of Partnership and Execu- torship Accounts. 221 (c.) The Rights and Duties of Liquidators, Trustees, and Receivers. (d) Mercantile, Joint Stock Company, and Bankruptcy Law. (e,) The Law of Arbitration and Awards. (/.) General Commercial Knowledge. 5. Candidates may be exempted from the Prelimi- nary Examination, on production of Certificate of having passed an Examination in all the above subjects of certain approved bodies, such as Oxford and Cambridge Local Examinations, The College of Preceptors, or such Certificate or evidence of fitness as the Council may require. 6. Examinations shall be held at such times, and in such places as the Council may determine, and the printed questions prepared by the Examiners shall be forwarded by the Secretary to such Members of the Council in each District as may be appointed for the purpose, who shall attend and conduct the Examinations in their respective Districts, and shall seal and return the Papers to be adjudicated upon by the Examiners at the Society's Office in London. 7. A Certificate shall be issued to each person who has passed an Examination to the satisfaction of the Council. Such Certificate shall be signed by two Members of the Council, and countersigned by the Secretary. {Form F.) 8. The Fees shall be los. 6d. for the Preliminary Examination; £1 is. od. for the Intermediate Exami- nation ; and £1 lis. 6d. for the Final Examination. 9. Candidates shall be required to give not less than twenty-eight days' notice to the Secretary of their intention to present themselves for Examination, at the same time remitting the fee. {Form D.) 222 COLONIAL EXAMINATIONS. The following bye-law was adopted by the Council on 19th July, 1894: — "That an Examination Committee be appointed wherever necessary in any of the Colonies or Depen- dencies of the British Empire, on behalf, and under the control of the Council of this Society, to hold examinations as nearly as possible simultaneously with the Society's examinations, of Candidates possessing the necessary qualifications, as may from time to time be determined, and to recommend the successful can- didates to the Council for admission as Associates. The examinations shall consist of the questions set by the final examiners for the accountancy branch, but the legal part shall consist of questions set by the local examiners upon Colonial law. Associates so admitted shall have their degree qualified by the addition ot the place where the examination is held {e.g.y Melbourne) and such members shall not be deemed qualified to practice in this country unless they have also passed an examination in English law, which may be done at any subsequent English examination without the necessity of again sitting for the subject of account- ancy, and the fees payable shall be only half the usual amount. The examination fees for the Colonial sittings will be the same as those at present payable in England." ARTICLED CLERKS. 10. A Member of the Society before receiving an Articled Clerk shall require from the person about to be articled a Certificate to the effect that he has passed the Preliminary Examination of the Society, or has obtained a Certificate of exemption therefrom. 11. No Articles shall be entered into except on the form prescribed by the Council, copies of which may be obtained of the Secretary. 12. Prior to the execution of the Articles, the person about to be articled shall (together with his parent or 223 guardian, if he be under the age of 21 years) enter into an engagement to observe the rules and regulations of the Society for the time being in force, and same shall forthwith be deposited by the Member of the Society with the Secretary. {Form E.) 13. A person who is under the age of 15 years shall not be received as an Articled Clerk by any Member of the Society. 14. The period of service under Articles of Clerkship shall be five years, unless the person about to be articled shall be a graduate of one of the Universities of the United Kingdom, when the period of service shall be three years. 15. Within one month of the execution of Articles, the same shall be lodged with the Secretary, for approval by the Council, and registration. The fee payable on registration shall be 5s. 16. An Articled Clerk, upon the completion of half the term of his Articles, may present himself for the Intermediate Examination, and upon his duly passing same, he shall be entitled to be elected a Member and Student of the Society, subject to the regulations con- tained in the Articles of Association. 17. An Articled Clerk within the last year of the term of his Articles, may present himself for the Final Examination, and upon duly passing same, and com- pleting the term of his Articles, shall be entitled, provided he shall have attained the age of 21 years, to be elected an Associate of the Society, subject to the regulations contained in the Articles of Association. 18. An Articled Clerk when making application for admission to the Intermediate or Final Examinations, shall forward to the Council a Certificate from his employer as to his term of service. Failing the produc- tion of such Certificate, he must give such evidence in support of his application as the Council shall require. 224 ig. In the event of an employer of an Articled Clerk resigning or forfeiting his Membership, the Articles may, by permission of the Council, be transferred to another Member ; or, in the event of the death of the employer, fresh Articles may be entered into for the unexpired term of service. 20. A Member of the Society shall not have in his service more than two Articled Clerks during the same period, except by special permission of the Council, to be granted by a three-fourths majority of the Council at a meeting when not less than one-half of the Members shall be present. 21. A Member shall not be competent to take in his service, or retain, an Articled Clerk, unless he be a Fellow of the Society, or an Associate practising publicly as an Accountant. STUDENTS. Bye-Law in operation tip to December list, 1897. 22. No person (other than an Articled Clerk) shall be entitled to be elected a Student of the Society, unless he shall have passed the Preliminary and Intermediate Examinations, and shall have attained the age of 20 years at the time of presenting himself for the Inter- mediate Examination. Bye-Laws y yannary ist, 1898. 23. A Student of the Society (unless he be an Articled Clerk) shall not be allowed to present himself for the Final Examination under a period of three years. 24. In accordance with the provisions of Article No. 8, Articles or Indentures of Apprenticeship shall be a condition precedent to the Intermediate Examina- tion. {The operation of tkis Bye-Law was suspended by the Council in the case of all persons who passed or obtained exemption from the Preliminary Examination previous to December 315^, 1897, or whose applications for the Intermediate Examination were accepted by the Council previous to March 31s/, 1898. 225 FORM D.— (EXAMINATIONS.) Application No. THE SOCIETY OF ACCOUNTANTS AND AUDITORS. (Incorporated 1885.) To THE Council, I hereby apply to be allowed to present *" Preiimi- myself for the-== Examination of the tTrmediate"' Society, to be held in next, and I or "Final." herewith enclose £ for the Fee, in accordance with No. 8 of the Bye-Laws of the Council. 1. Name at full length 2. Address ... 3. Present Occupation 4. How occupied on Dec. 31st, 1885 ^ • jTI »dw ••• ••• •«• 6. If a Clerk, state Name, Address, and Occupa- tion in full of Employ- wX o ••• ••• ••• 7. If serving under Articles, give date of same 8. State if application to be admitted as a Student or an Associate is an- nexed hereto ... 9. Signatures of Fellows or Associates supporting this Application. 10. Remarks 11. Signature J 2 a jL'aie ... . ... 226 FORM D.— (EXAMINATIONS.) Preliminary Exemption. Application No. THE SOCIETY OF ACCOUNTANTS AND AUDITORS. (Incorporated 1885.) To THE Council, I hereby apply to be Exempted from the Society's PreUminary Examination, and I here- with enclose 10/6 for the Fee, in accordance with the Bye-Laws of the Council. I. Name at full length ... Address Jr\cdtr ••• ••• ••• Occupation in full ... State if Articles are to be entered into Give grounds upon which application for Exemption is based. 7. Signatures of Fellows or Associates sup- porting this Applica- LXv^XJ. ••• ••• •>• 8. Signature Having examined the foregoing application^ together with I beg to report that in my opinion the applicant is entitled to the Exemption claimed. 2. 3- 4- 5- 6. Passed by Committee^ Examiner, Chairman, 189 227 FORM E.— (ARTICLED CLERKS.) THE SOCIETY OF ACCOUNTANTS AND AUDITORS. {Incorporated 1885.) To THE Council, We, the undersigned, of and of being about to enter into Indentures of Appren- ticeship, for the purpose of binding the said as Pupil or Articled Clerk to a Member and * of the Society of Accountants and ^^ ^J®* Auditors, do hereby undertake to comply with the Articles of Association of the said Society, the Bye-Laws of the Council, and such Rules and Regulations as may be in force from time to time. Dated this day of 189 Signature Signature Witness to the Signatures of 228 FORM F. (Certificate of having passed an Examination). THE SOCIETY OF ACCOUNTANTS AND AUDITORS. (Incorporated 1885). This is to Certify That of has passed the Examination, of the above Society, held at on Dated this day of \ \\ Members oj the Council. Secretary. 'flmtj 0f :^cc(mntattts antt Jlu&if0r5' Urustces. Ebenezer Carr, London. Joseph Shaw Green, J.P., Warrington. James Martin, London. Arthur Edwin Piggott, Manchester. Edward Whittaker, Southampton. Kanftcrs. Barclay and Company, Limited. BuMtor. Walter James Smith, London. ■|3on. Secretary anb Urcasurer. James Martin, 4, King Street, Cheapside. London. E.G. RULES AND REGULATIONS. I.— The name of the Fund shall be "The Society of Accountants and Auditors' Benevolent Fund." 2.— The Fund shall be devoted solely to the relief of Fellows and Associates of the Society of Accountants and Auditors, and the Widows and Orphans of deceased Fellows and Associates. 3. — The Fund shall be raised by donations and voluntary subscriptions. The minimum subscription shall be 10/6 per annum, payable on the ist day of January in each year. 230 4- — The Trustees of the Fund shall consist of five members of the Society of Accountants and Auditors who are Fellows or Associates of the said Society. No person other than an original Trustee shall be eligible for election as a Trustee unless he has been a subscriber to the Fund for a minimum period of three years, or has been a donor to the Fund of not less than £^ 5s. 5.— The Trustees shall be elected at the annual meeting in each year, by the Subscribers to the Fund who have paid their subscriptions due on the ist day of January next preceding; and they shall hold office until their successors are appointed. 6.— The Trustees for the time being are hereby constituted a Committee of Management of the Fund, and shall be responsible to the general body of Sub- scribers. They may elect a Chairman from among their number. They may appoint an Hon. Secretary, who shall keep correct minutes of the proceedmgs of all meetings, and transact all other business pertaining to the office. They may decide upon a yearly sum to be paid through the Hon. Secretary for clerical labour necessary in conducting the affairs of the Fund. 7-— The Trustees may appoint an Hon. Treasurer who shall sign receipts for all moneys he may receive on account of the Fund, and his receipts shall be held to be good discharges for all sums paid to him. It shall be his duty to keep the cash accounts of the Fund, and to deposit with such Bankers as the Trustees may direct 231 all moneys he may receive on their behalf. All cheques shall be signed by the Chairman, the Hon. Treasurer and the Hon. Secretary. 8. — All the property of the Fund shall be vested in the Trustees, for the purposes of the Fund. 9. — Any Trustee who shall become bankrupt or insolvent, or compound with his creditors, shall forth- with cease to be a Trustee of the Fund. The office of Trustee shall also be held to be vacated by death, resig- nation, or incapacity of any of the Trustees appointed in pursuance of these Rules, and it shall be lawful for the then next General Meeting of Subscribers, or for a Special Meeting, should the remaining Trustees see fit to convene the same, to nominate and appoint any other person or persons, being Subscribers, to be a Trustee or Trustees in place of him or those ceasing to hold office as above stated. 10. — Any Trustee shall cease to hold office as such upon a resolution to that effect being passed by a Special Meeting of Subscribers. II. — The number of the Trustees shall be main- tained at five, but in the event of a casual vacancy the lawful acts of the remaining Trustees shall not be in- validated thereby. 12. — The Annual Meeting of Subscribers shall be held in the month of November for receiving the accounts of the past year, and the report of the Trustees. Special Meetings of the Subscribers may be 232 convened at any time by the Trustees or upon a requisition signed by any ten Subscribers. Not less than seven or more than twenty-one days' notice shall be given to the Subscribers of any meeting, mentioning the day, place and hour of meeting, and stating the nature of the business to be transacted. 13. — The Subscribers at each Annual General Meeting shall elect from amongst their number an Honorary Auditor. The Honorary Auditor shall retire from office at each Annual General Meeting, and shall be eligible for re-election. No Subscriber shall be eligible as Honorary Auditor who is interested in the Fund otherwise than as a Subscriber. 14. — At least twenty-one days before every Annual General Meeting there shall be delivered by the Trustees to the Honorary Auditor the Accounts to be produced to the Meeting, and the Honorary Auditor shall receive and examine the same, and personally inspect the Securities of the Fund, and shall report in writing the result of such examination. i^. — All Applications for assistance shall be made in writing to the Trustees who shall make inquiry into the needs of each case, and grant such relief as tliey may deem necessary, but within the limits prescribed by Rule 16. 16. — Relief in any one individual case, to the amount of £20 may be granted by the Trustees. An amount exceeding £20 may only be granted by a majority of Subscribers present at any meeting duly 233 convened with notice of the object thereof, voting by proxy being permitted, provided always that the Fund shall never be reduced below ^200, invested in Trustees' securities. 17. — Any Subscriber wishing to make an alteration in or addition to, these Rules and Regulations, must proceed by motion in writing, which must be forwarded to the Trustees not less than twenty-one days before the date of the meeting at which it is to be considered. Any such motion may be considered at an Annual Meeting or at a Special Meeting convened for the purpose, and upon being approved by a majority of the subscribers voting in person or by proxy, same shall forthwith become operative. 234 ^lamtnatton papers, 1898. PRELIMINARY EXAMINATION.-June, 1898. Time allowed — one-hour '2nd-a-half. I. — Arithmetic. -Simplify {a) ^' ^^x^°^, and divide the result by 00125. 152 295 ^ ^ (*)6+ 6-i 4-J .Xio| 2. Exchange ;^598 i6s. gd. into German money, the course of exchange being 20 m. 54 pf. for £1. [i mark = 100 pfennige.] 3. Find the value of 0625 of i ton 2 cwt. 3 qrs. 12 lbs. 4. If 3 persons are boarded for 4 weeks for £'7, how many can be boarded 13 weeks 5 days for /112 ? 5. Define interest and discount. What is the present worth of ;^5,747 due 9 months hence, the rate of interest being 3 J per cent. ? 6. A man buys goods for /15 6s. 3d and sells them again for /ii 15s. 9|d. How much does he lose per cent. ? 7. What does a tax of 7d. in the £1 amount to on an income of /i,285 15s. lod. ? 8. A bankrupt's debts amount to /4,357 7s. 8d. and his assets to ^929 i6s. 5id., how much will be received on a debt of £325 14s. 7id. 9. The sum of the ages of A and B is now 60 years, and their ages 10 years ago were as 5 to 3. Find their present ages. 235 PRELIMINARY EXAMINATION.-June, 1898. Time allowed — one-hour-and-a-half. II. — English Grammar and Composition, English History AND Geography. 1. Explain briefly, and illustrate by examples, the following terms :— Subject, predicate, object, tense, mood, conjunction, con- jugation, adverb, relative clause. 2. Give the preterite and past participle of freeze, show, blow, eat, lie, shine, hang, grow. 3. Write a short essay on "The Spanish- American War," or " William Ewart Gladstone." 4. With what events in English history do you connect Runney- mede, Barnet, Minden, Sedgmoor, Badajoz, Naseby, the Boyne. 5. Write a short note upon the Norman Conquest, the Com- monwealth, the Jacobite Rebellions. Give dates where you can. 6. Write a brief account of any five of the following : — King Alfred, Marlborough, a Becket, Wolsey, Henry V, Henry III, Raleigh, Pitt. Edward III. 7. State very briefly what you know of the Clyde, the Nile, the Danube, the Niger, and mention some important towns on their banks. 8. Where and what are Sierra Leone, Havana, Colombo, Ja- maica, Buda-Pesth, Pekin, Manitoba, Natal ? 9. Draw a rough outline map, marking the principal ports and rivers, of Ireland, or of France, or of England and Wales. 236 237 PRELIMINARY EXAMINATION. -June, 1898. Time allowed — half-an-hour. III.— Dictation. From the humming dockyard to the low barrier of hills, the shining harbour reaches smooth as glass in the morning sun ; and under the hills lie the chequered black and white hulls of the old wooden warships, the reverend memorials of many great fights. There, in the quiet haven, lie the veterans, their warfare ac- complished ; the nurseries of the mariners who serve the fleets of the new navy. And here, moored beside the wharf, is a new warship of the Queen ; a long, low vessel belching smoke from her three corpulent funnels, her whole eager fabric throbbing with a pent, irresistible energy. She is black from stem to stern, save for a scarlet streak showing above the water-line ; funnels, single mast, cowled ventilators, boats slung to davits— all are black. Piled upon the vibrating deck are bags of glistening coal, and canisters of oil ; some thirty men— stokers, engine-room artificers, and bluejackets- smoking and talking, await the order "To quarters"; while the roar of steam rushing through the safety-valves drowns the multi- tudinous clatter of the dockyard. For the new torpedo-boat destroyer is going upon her maiden speed trial. A couple of men paddle round the ship in a dinghy, sweeping her waterline clean from the last particle of harbour scum ; at an order, the men on deck vanish below ; the lieutenant, mounting his little conning-tower in the bows, stands besides the coxswain ; and bells ring in the engine-room. The destroyer moves astern, swings slowly about, and glides across the tranquil harbour— past the busy wharves, the tangle of masts, and on with a long easy motion, past the medley of old red houses, the port-guardship. out upon the green water. Again the bells ring in the engine-room, where the needle of the telegraph dial points to " Full Speed Ahead," and an intense, rattlmg vibration seizes and shakes the long ship like an ague ; a foam-lipped wave curls slantwise from her bows ; astern, a fountain of foam leaps above the gunwale and streams away in a fan-shaped lather, swiftly subsiding to a wide path seething on the waters. The three funnels belch volumes of brown smoke that trails away to leeward in a vast and rolling cloud. PRELIMINARY EXAMINATION.- June, 1898. Time allowed — one-hour-and-a-half. IV. — Algebra and Euclid. 1. Divide 1 - x^ by x^ + x-^ + x -[- 1 ; and find the factors of v^-^x-28. 2. Reduce the fraction 2y33^^¥i:^8J+2i ^° ''^ ^°^^®^' ^®^™s- 3. Simplify ^-^^+3^^±^-5iZ^+ ^ *^ 7 14 21 gx-\-2y 42 4. Solve the equations : — (i) 3;r-f5-8 (i3-;r)=o (ii) ax+bc:^bx-\-ac (iii) 4;r2-i-6 = 22 5. A sum of money consists of fourpenny pieces and sixpences, and it amounts to £1 i6s. 8d. The number of coins is 78. How many are there of each sort ? 6. Write out two axioms referring to straight lines and the three postulates. 7. Define parallel straight lines, a plane angle, a semicircle, a square, a point. 8. Bisect a given straight line. 9. Prove that the greater angle of every triangle is subtended by the greater side. 10. If any side of a triangle be produced, the exterior angle so formed is equal to the two interior and opposite angles together. 238 PRELIMINARY EXAMINATION.-June, 1898. Time allowed — three-quarters-of-an-hour. V. — Elementary Latin. 1. Translate into English — (a) Caesar, cum primum ad castra venisset, milites convocavit. {b) Urbe occupati, imperator omnes incolas interfecit. (c) Hannibal subibat muros, cum repente in eum erumpunt Romani. {d) Dixit se eos contemnere qui talia facerent. {e) Non possunt hoc facere quin reipublicoe calamitatem inferant. (/) Sapiensne esse videtur Antonius an stultus ? 2. Write down the genitive singular of ager, hostis, iter, dies, ille, dux, and their meanings. 3. Give the first person singular of the perfect indicative of morior, scribo, jubeo, do, and the past participle of sedeo, frango, pono. 4. Give the comparative of bonus and magnus, and the super- lative of felix, dives, mains. 5. Translate into Latin — (a) There is need of patience. (6) He sits beneath a tree. (c) Is it not true ? (rf) We will go home. (e) He orders me to do this. 239 PRELIMINARY EXAMINATION.-June. 1898. Time allowed — three-quarters-of-an-hour. VI. — French. iV.B.— Candidates may do either the French or the German Paper. 1. Translate into English — Le corridor etait sombre, et, dans cette obscurite les trois captives pouvaient dissimuler leur emotion. Apres avoir fait quelques pas, les jambes manquerent a la reine, et elle fut forcee de s'arreter. Sa soeur et sa fille se rapprocherent d'elle, et, un instant, les trois femmes demeurerent imjnobiles, formant un groupe douloureux. "Eh bien," cria la voix d'en bas, "descend elle ou ne descend-elle pas?" "Allons!" dit la reine. Et elle acheva de descendre. 2. Write down the first person singular future tense of aller, falloir, pouvoir, venir ; the past participle of ecrivez, sachez, ayez ; the first person singular of the preterite of vendre, recevoir, croire. 3. Give the French for— You are wrong, he is right ; you are mistaken ; yesterday. 4. Give the plural for tout, auquel, il parla, ma, 11 devra ; and the masculine of heureuse, cette imperatrice, grecque. 5. Translate into French — (a) I have only just arrived ; the train was late. (b) Will you be at home at half-past seven to-morrow ? (c) He must see you. You never write to him now. {d) These men are brave, those men are not. (e) Some roses will be sent to you on the first of July. 240 PRELIMINARY EXAMINATION.-Jime, 1898. Time allowed— three-quarters-of-an-hoiir. VI.— German. iV.B.— Candidates may do either the French or the German Paper. 1. Decline— 3Dtcgc« grunc Sell, tcr ^o^n, k^. 2. Write down the first person singular imperfect and the past darticiple of Bringcn, kginncn, njcrlen, bitten, fcletben. 3. Compare gut, riel, ^cd?, bait, iifyin. Translate into English. a. ®tnt ®te «4)cn in 3)eut«d^tanfc geite^en V b. STer JRetdjtbum bat Utrdj gtc^ StiUt nie ctwa^ gri'^^c^ crjcugt. c. ium tbrcm So^ne batte kie Jlcnigin rcn Sc^cttlant Jlctiie •^wlfe in erwarten. d. 3a, njobl m'i beMer kie ®let»(^erberge im 9tiicfen l^aben. aU lie biecn 9)ien^d>en. f . ®r ^at mand^jea Ungturf etfal^ten Translate into German. a. I have lost my new book. b. What is the time ? It is five minutes past six. f. Which of the sisters sings best ? d. Please give me that beautiful flower 241 INTERMEDIATE EXAMINATION. -June, 1898. Time allowed — three hours. Book-keeping and Accounts, and General Commercial Knowledge. 1. Give a concise definition of book-keeping, and state shortly its objects. 2. A trader has four departments in his business, and wishes to ascertain the gross profits of each. What plan do you suggest for effecting this ? If special books are recommended give specimen rulings. 3. B draws two bills upon a customer, one for ;^i,ooo payable on demand, and the other for £50 at three months. What stamp should each bill bear ? 4. Upon a trial balance being made, it is found that there is an error in the books. Can you suggest any tests (other than the checking of postings and additions) to localise it ? Where tran- sactions are numerous, what means would you propose for minimising the chance of error in future ? 5. A and B are partners whose capital respectively is ^2,800 and ;^4,2oo. Profits are divisible rateably with the capital. What is the lowest fractional share of profits to which each is entitled ? 6. A limited company has been formed with a nominal capital of ;^5o,ooo, in shares of ^10 each. 3,500 shares are allotted, upon which los. per share has been paid on application, and a further £2 los. per share on allotment. A call of £5 per share is made three months later. Make the journal entries necessary for recording these transactions in the company's books after the three months have expired. 7. Upon what general principle would you distinguish between capital and revenue charges ? State your reasons in support of it. 242 8. A trader has ;^2,5oo worth of goods, and wishes to sell them at a price which will return him a profit of 15 per cent, upon his turnover. Show by working what the goods must realise. 9. B's trading and profit and loss accounts show results which differ materially from the average of previous periods. To what points would you direct your attention to explain the difference ? 10. Describe tersely, in regular sequence, the steps you would take at an ordinary stocktaking in balancing and closing a set of books kept by double entry. "3 243 INTERMEDIATE EXAMINATION.-June, 1898. Time allowed — three hours. Book-keeping and Accounts, and General Commercial Knowledge. 11. Draft a bill of exchange drawn by A B on C D, amount /350, and give at least three examples of qualified acceptance of same. 12. Instance a bank reconciliation account bringing cash-book and bank pass-book in harmony at a particular period. 13. You have expended /5,ooo in materials and ;^4,5oo in wages on works in progress, and are now ruling off a period ; estimated gross profit, 33J per cent. How would you bring this profit to account by journal entry ? 14. You have allowed discounts .. /260) . , ,, ,, been credited with discounts, ^148/ and in order to present an approximate statement, you must net your book debts /2,634, and your liabilities ;^i,35o, by 2^ per cent, respectively. Bring these transactions to account. . 15. E F is a manufacturer furnishing goods to G H at different dates. G H elects to accept for them from one specific date (the average date). Goods were invoiced as follows : — January 4 .. .. ;^28o February 16 . . . . 340 April 12 .. .. 20 May 16 .. ., 948 What is the average date ? 16. State the items in the balance-sheet of a limited company (Table A) which you deem necessary to watch critically. w III III lit 244 17. Describe the method of dealing with bills payable and receivable, and bringing them to account. 18. You make provision for bad debts /450, also depreciation of machinery /500. Give specimen entries showing the method of dealing with these items. 19. Instance journal entries, opening accounts at the commence- ment of a private partntrship. 20. Trial balance of Messrs. Lancashire & Co., as at December 31st, 1897:— 1897. Jan. I. Stock-in-Trade " ~ ^ &c. Dec. 31. Rent, Rates, Taxes General Expenses . Purchases . . Capital . . /33. 225 Less Drawings 1,200 Sundry Crs. Petty Cash " expended " . . ,, "in hand " .. Bills Receivable Payable Bank Dr. Travelling, Coms., Wages, and Salaries Carriage Discount Account Bad Debts . . Sundry Drs. Sundry Property / 5. d. 16,000 o o 550 o o 1,300 o o s. a. 29,000 o o 236 o o 300 2,000 o o 1,325 o o 2,350 o o 500 o o 1,125 o o 337 o o 13,468 o o 5.981 o o 36,000 o o 32,025 o o 3,050 o o 1,000 o o 2,100 o o /74.175 o o ^74,175 o o Stock-in-Trade .. .. ;^i8,ooo o o Raise Trading. Profit and Loss, and Balance Sheet. *«• \ H5 INTERMEDIATE EXAMINATION.-June, 1898. Time allowed — two hours. The Adjustment of Partnership and Executorship Accounts. 1. Three persons. A, B and C, decide to commence business and pay mto the concern ;^5,ooo, ;^3,ooo and /2,ooo respectively as capital. Profits or losses are to be divided in the ratio of the capital paid in at commencement. At the end of the first year stock is taken, and the profits are found to be ;^i,500. Dissolution is agreed on, the business to be taken over by B and C jointly, with an allowance of /250 for doubtful debts, and A to be paid out in cash. Draft the necessary accounts showing the closing and adjustment of the change. 2. In adiustment of the partnership accounts of A and B, you find that seven years ago the business was purchased at a price including ;^i,2oo for goodwill, with a lease on the premises of ten years. Give brief illustration of your treatment of this in the accounts. 3. Give explanation and illustration of what is required to be done for obtaining probate of a will. 4. Under a will certain persons are entitled to legacies, but subject in first instance to life interests in trust. Give example with suitable form and system of book-keeping to meet this case. 5. What is a residuary account ? Draft pro forma account for illustration. 6. Give an example of a suitable form of account to be prepared on the closing of a trust estate, and paying out a residuary legatee. 7. Briefly explain the difference between income and capital in trust accounts, and give example of their respective treatment in the accounts. n/ 246 247 INTERMEDIATE EXAMINATION.-Jiine. 1898 Time allowed — one hour. The Law Relating to Partners and Executors. 1. X and Y, who are bankers and solvent, dissolve partnership. At the date of the dissolution, M, a customer of the bank, had a balance of /5,ooo standing to his credit. M continues his banking account, and four years afterwards Y fails. M's balance at the date of Y's bankruptcy is /6,ooo. Has M any right against X. the retired partner, for the /5.000 ? 2. Describe the nature and incidents of goodwill, and by what rules is it disposed of on the dissolution of a partnership ? 3. In what way can a partner's share of the partnership assets be made available for the payment of his separate judgment debts ? 4. What is meant by the doctrine of liability for " holding out " ? On what principle of law does it depend ? 5. In what cases is one partner entitled (a) to retire from the firm. (6) to dissolve the partnership against the wishes of his co-partners ? 6. Can a person who advances money by way of loan to a trader upon a contract that the lender shall receive a rate of interest varying with the profits ever be treated as a partner ? When not a partner, what is his position in case of the bankruptcy of the trader ? ■' 7. A, the owner in fee simple of Blackacre. which is freehold land, and of Whiteacre, which is copyhold, dies intestate In whom respectively, will Blackacre and Whiteacre immediately vest— (a) it A died in 1897, (*) if A died in 1898 ? 8. Can probate or letters of administration be granted in respect of real estate only, although there is no personal estate ? A died in 1895, and bequeathed to X a legacy of /i.ooo, but leaving real estate only. B died in 1898, and bequeathed to Y a legacy of /500, and also left real estate only. Would either X or Y get his legacy ? The real estate is ample in both cases. Give reasons. g. A testator bequeaths legacies of /500 each to M, N and O. At the date of his will he is indebted to M, /250 ; to N, ;^500 ; and to O, ;^7oo. What sum must the executor pay to M, N and O respectively ? 10. A, having a general power of appointment by deed or will over a fund of £ 4,000, executes the appointment by will in favour of X. He devises Blackacre (worth about ;^2,ooo) to B, his black horse, Dobbin (worth /loo), to C, a legacy of /i,ooo to D, and the residue of his real estate (worth ;^3,ooo), and of his personal estate (worth /i, 000) to E. At the time of his death, A is indebted to unsecured creditors in the sum of ;^8,ooo. In what order must the above properties be applied by the executor in payment of A's debts ? 248 INTERMEDIATE EXAMINATION.-June, 1898. Time allowed — two hours. The Rights and Duties of Liquidators, Trustees and Receivers. I. Explain the meaning of the term misfeasance. Against bom may a Liquidator take civil proceedings in respect thereof, id for what purpose ? 2. Under what circumstances, and by what steps, is a voluntary winding-up converted into a winding-up compulsorily by the Court or under supervision ? 3. When and by whom can a Committee of Inspection of a Company in liquidation be appointed ? What are the duties and powers of such a Committee ? In a voluntary winding-up — 4. When is a Company deemed to be finally dissolved, and what consequences follow thereon ? 5. Explain the power and duty of a Liquidator in respect to adjusting the rights of contributories between themselves. What is meant by the A and B list of contributories ? In a winding-up by the Court — 6. What books have to be kept by the Liquidator, and how are his accounts to be audited ? 7. Upon the order being made for winding-up who acts as liquidator, and in what manner may a further appointment be made ? 8. Summarise the regulations relating to the administration in bankruptcy of the estates of persons dying insolvent. 9. X, who has underlet his house to Y, at a reduced rent, becomes bankrupt. Can the Trustee disclaim the lease without leave ? On the Trustee disclaiming, what are the rights of the original lessor and of Y respectively ? 249 10. Against what claim or claims (if any), by a Trustee in bank- ruptcy, is a duly registered bill of sale no protection ? 11. A lends ;^i,ooo to B, and B agrees to pay interest at the rate of 15 per cent, per annum, B becomes bankrupt. Can A prove and obtain dividends for the ;^i,ooo and interest in arrear thereon ? 12. Has a legal mortgagee any statutory power of appointing a receiver ? If so, when is such power exercisable, and whose agent is the receiver ? 250 FINAL EXAMINATION.-June, 1898. Time allowed — three hours. Advanxed Book-keeping and Auditing, and General Commercial Knowledge. 1. W. Scarlett and J. Littlejohn, agree to sell their business to a company for /35,ooo, including book debts, stock and plant, precisely as they figure in last balance-sheet, without reserve, but bills receivable and payable are not included. The company, however, undertake the trade liabilities upon open account. S. and L. agree to bear the preliminary expenses, such as advertising, and a portion of the legal charges which amount to, say, ;^i25. The following is the balance-sheet up to December 31st, from which date the company take over, but the completion of matters does not take place until March 25th, by which time the bills of both names have run out. To Creditors on open a/cs /"3.217 Bills payable .. 1,000 W. Johnson, for Loan and Interest . . 506 Reserves for Rent, Rates and Taxes. . 127 Reserves for Bad and Doubtful Debts and Rebate .. .. 150 W. Scarlett, Capital 6,500 J. Littlejohn ,, 5,000 6 o 5 6 o o o 4 o o o o By cash at Bank, &c. ^236 10 o Bills Recei- vable . . 1,428 19 4 Trade Drs. on open a/cs ..10,324 6 6 Plant .. 1,000 o o Stock .. 3,511 2 3 ;^i6,5oo 18 I ;^i6,5oo 18 I Draw up accounts to March 25th, showing how matters stand between the partners, and the account between the firm and the company. The company to pay interest at the rate of 5 per cent, upon the partners' capital, and all profits otherwise made is to be divided in the usual way, viz. : — Scarlett . . 3/5ths. Littlejohn . . 2/5ths. Interest due December 31st to W. Johnson has been paid in the interim out of the business. 2. At what stage in taking a general account should a trial balance be made, also state the points of difference between a trial balance and a balance-sheet. 251 3. Given a manufacturing firm, desirous of instituting a com- plete check upon all petty cash disbursements, and of keeping said account in proper form, instruct you to inaugurate a system, and to open the books accordingly. How would you proceed ? Sketch form of the system you would adopt, and thoroughly explain the working of same. 4. State the circumstances under which you would advise the use of a Journal in the case of a merchant dealing in various classes of goods necessitating several departments. Also demonstrate the system you would recommend for recording purchases and sales, double-entry principle to be applied throughout. 5. Sketch examples of accounts such as you would institute for an Hotel company, the objects in view being : — (a) To prevent irregularities. (b) ,, generally economise. (f) ,, exhibit the accounts properly classified. Also explain the working of the system which you would advise. 6. You are required to fully state your duties as auditor to a building society, and to give your views as to your responsibilities in relation to the examination of all the securities. 7. Prepare the usual accounts and balance-sheet from the following : — £ 5. d. £ s. d. Cash at Bank . . 848 6 8 J. W. Capital Deposit A/c 2,500 bt. fd. . . 12,202 16 4 Shares in Laundry B. C. do. .. 535 19 6 Starch Company 500 Crs. on open Bills Receivable 489 18 2 A/cs 3.650 7 2 Debtors on open A/cs . . 8-534 10 4 Crs. for Rent, R. S. Loan A/c. . 25 Rates, &c. 86 6 10 Stock brought forward 7.145 17 I Reserve for Purchases 23.498 16 7 Sundry Carriage on do. . 95 II II Claims . . 229 5 6 Discounts on Sales 147 8 10 D. E. F. Cr. Trade Expenses, inclu- for Com. . . 150 sive of Rent, Rates, Sales 29.961 8 9 &c 937 18 2 Discounts on Bad Debt 35 I 6 Purchases 281 3 9 D. E. F. Cash on A/c. 175 Interest on J. W. private Drawings 1.693 II 9 Deposit . . I 3 8 B. C ,, „ 496 10 6 Dividend on L. S. Co.'s Shares 25 /47.123 II 6 /47.123 II 6 252 / s. d. 6o 218 19 230 2 13 8 275 6,603 8 II Reserves for bad and doubtful debts ,, further claims Interest equated. J. W. Commission D. E. F. . . B. C.'s share is J. 8. Take the figures in the foregoing question, and subject to the following alterations, draw up the account as for a Limited Liability Co. £ s. d. Share Capital (instead of Private Capital).. 10,750 o o Of which /2,550 is Preference at 5 per cent, and the remaining Ordinary. Add Director's Fees . . . . . . . . 200 o o Omit private Drawings. Bad Debt alter to .. .. .. .. 36 7 11 Carry 20 per cent, of net profit to a reserve fund, and set out remainder as dividend. 253 FINAL EXAMINATION.-June, 1898. Time allowed — three hours. Advanced Book-keeping and Auditing, and General Commercial Knowledge. g. The Directors of the " General Household Supply Association, Limited," after five years' successful trading, consider it desirable to extend the Company's operations, and accordingly issue new shares at a premium, under powers contained in articles of association. State your views as to the mode in which these premiums should be dealt with in the ensuing annual balance-sheet. 10. You are appointed auditor to a financial company, and while pursuing your investigations discover that the directors have written up the value of some of their securities, which they defend as con- sistent with the present market value. The dividend proposed to be paid depends upon this appreciation. If you agree to this, state your reasons ; if not, set forth your mode of procedure in the matter. 11. J K buys a business from L M, for which he pays him ^"2,500 as goodwill. In addition he purchases book-debts, consisting of bills and open accounts amounting to /"4,32o, upon which a reserve is allowed of /500 for bad, doubtful and rebate ; stock at valuation, ;^3,640. / Per contra, bills payable, /i,ooo. Creditors on ope- accounts, ;^i,340. He opens an account with the City and Cr anty Bank with ;^i,ooo. J K agrees to pay L M /2,ooo in cash (this apart from his bank- ing account), and remainder in bills, equal amounts at 3, 6 and 9 months, to bear interest at the rate of 5 per cent. Open J K's books and raise all the accounts involved, and make a few entries to show how the accounts would be affected at the end of 12 months — next balancing time. 12. State your duties as an auditor in reference to the following matters : — (a) Trade debtors upon open accounts. {b) ,, ,, ,, bills receivable, in hand, and under discount. Trade creditors. I Cash ,, debtors. ) Machinery which has not been regularly written down. R 254 13- Commission travellers are sometimes paid different rates of commission upon different articles. Show a sketch of a book in which such an account could be readily made up, with proper references, but without superfluous detail. 14. Explain the points of difference between : — (a) Trading account and revenue account. {b) Balance-sheet and statement of affairs. Prepare an example skeleton account of each of the fore- going, omitting figures. 15. Raise a rent, rates and taxes account upon the following lines : — On October 30th, the proportion actually due at this point is ascertained and charged to the account. Then charge all pay- ments actually made up to April 30th, and put details against each of its nature, and time over which it extends. Finally make an adjustment and show the balance due, which bring down. 16. You are asked to institute a system of departmental accounts in order to show the gross profit and the net profit of each depart- ment for the following classes of goods : — (a) Drugs. (b) Perfumes. (c) Surgical instruments. How would you proceed ? Sketch brief example accounts, supplying imaginary figures, close same, and prepare the trading and profit and loss accounts. 17. You are appointed secretary to a permanent building society. "What books would you consider necessary to keep, so as to show results in as concise a form as possible, consistent with the proper amount of information to be afforded, without using a journal. Show a sketch where necessary. The transactions comprise — Subscription shares, advanced and unadvanced. Deposit accounts. Loans from bankers. Also give an outline of the prescribed accounts to be furnished to the Registrar and shareholders. 18. Sketch an example of each of the following, viz, : — (a) Account sales, {b) Account current, and explain the ordinary circumstances in connection with these accounts ; also the book-keeping involved. 255 FINAL EXAMINATION. -June 1898. Time allowed — three Jionrs. The Adjustment of Partnership and Executorship Accounts. I. You are required to prepare final accounts and balance-sheet of the partnership business of Snowfield and Heatly from the following particulars, dated December 31st, 1897 '■ twelve months having elapsed since the previous stocktaking, it being agreed that the business shall be closed up as from this date, the results being unprofitable, and neither partner understanding the class of trade. The administration of the business has, to a large extent, been left to a manager, Snowfield not devoting any time to the concern, and Heatly only a small portion of his time. The business is to be closed, subject to the followino, drawn out of the business, and spent by B upon business matters solely, as mutually agreed. (iii.) Goodwill account to be reduced from /Sco to /700, pursuant to articles of partnership. (iv.) Fixtures, fittings, and trade utensils, to be reduced from ;^i,ooo to ;^950, pursuant to articles of partnership. You are called in to put matters straight, journalise the adjusting entries and amend the capital accounts as prepared by A, which showed as follows, viz. : — A's Capital, /S,672 10 o B's ,, 8,948 6 o 257 4. The partners ip hitherto existing between Brown and Crusoe is agreed to be dissolved, upon terms which are left to you to arrange equitably. Crusoe, who continues, is the managing man, his capital is /i,ooo, and he takes 2/5ths profits. Brown, who has not taken much active part, takes 3/5ths, and has a capital of /7,ooo. During five years the profits, after all reserves had been made, were ;^i.ooo, /i,2oo, ;^i,30o, ;^i,50o, and ^1,650 respectively. Lease has five years unexpired, and will have to be renewed at a further rental of /lOO. Draw up a report containing your award. 5. In the case of property in certain investments being left equally to two legatees, the elder to have his share upon attaining his majority, and the trustees, under the powers of the will, being directed to divide fairly instead of selling out : — How would you draw up the accounts showing the division ? Cost price, or present market price ? State reason. 6. You are required to raise pro formd Executorship Accounts from the following particulars :^ Note.— Care must be taken to distinguish between Income and Capital, the testator having bequeathed legacies to Sons and to Daughters, and a Hfe interest in the income from the remainder of the estate to his Widow. 1896. July I. I. ., 10. 14- Aug. 20. Sept. I. I. „ 29. ., 29. 1897. Jan. I. I- „ 20. ,, 20. 1896. July 6. .. 10. .. 10. Cash in the house Balance at General Banking Co. 1-.IQ. •• .. ,. ,, Rent of a leasehold house, i qr. due Midsummer, 1896 Ditto freehold ditto . . Furniture, &c., sold for. . Leasehold property sold for . . Freehold ,, „ Int. on Loan to a borrower, less LdX •• mm •• .. Receipts. Payments. ;^200 o o 600 o o 30 50 500 1,500 4,000 23 Repayment ofLoan to a borrower 1,000 Div. on /5,ooo G. W. Ry. Deb. Stock, less tax . . Ditto ;^5,ooo India 3^ Stock ditto G. W. Ry. Deb. Stock, ;^5,ooo sold for India 3^ Stock, ^5,000 do. Funeral expenses as per Account of Universal Burial Co. Ltd. V. Williams, M.D., for attend- ance on testator Rent of leasehold house, six months due Midsummer, 1S96 145 175 5.500 5.750 o o o o o o o o o o o o o o o o o o o o o o /30 25 10 Aug. 20. ,. 20. Sept. I. „ I. 1897. Jan. I. Feb. 20. lO. 258 Probate Duty and Fees Fox & Co., Charges of and inci- dental to sale of testator's furniture Ditto leasehold and freehold properties Legal Expenses, as per P. Quill- man's Account of Costs Repairs to leasehold property Ditto freehold ditto Sundry disbursements as per schedule Brokerage on Sale of Stocks . . Additional Probate Duty 500 o o 35 o o 95 o o 52 10 o 30 o o 50 o o 42 10 o 12 10 O 36 o o 7. In reference to the preceding question, raise accounts completing the trust from the following particulars : — The will of the testator directs payment of legacies to— Sons. Richard William /2,500 2,000 Daughters. Alice Bertha Dorothy , ;^2,500 3,000 3.000 These legacies were paid ist May. 1897. You are required to show the principal amount upon which the widow is entitled to receive income from. 259 FINAL EXAMINATION- June. 1898. Time allowed — one-hoiir-and-a-half. The Law Relating to Partners and Executors. 1. What is the usual course of procedure in an action for the dissolution of a partnership ? 2. A is a partner in the firm of A, B and C. A is also a trustee for X, and improperly employs trust property in the business of A, B and C. To what extent (if at all), are B and C liable for such breach of trust ? 3. In what cases is a retiring partner discharged from existing liabilities to a creditor of the firm ? 4. What is the authority of each partner after a dissolution to carry through incomplete transactions, and to wind up the affairs of the partnership ? 5. What is the general rule as regards the authority of one partner to bind the firm ? Give as many instances as you can of acts of one partner which would and would not be binding on the firm. 6. During the continuance of a partnership will the Court ever, and if so, when and in what manner, decree specific performance of particular clauses in the partnership articles ? 7. How are the rights and obligations of partners to be determined with regard to matters upon which the articles of partnership are silent, and upon what principle are the articles in any case to be construed ? 8. What effect has the doctrine of reputed ownership on the distribution of assets in the bankruptcy of a firm ? 9. Is there any, and if so what, difference between the rights and liabilities of an executor and of an administrator with respect to carrying on the business of a deceased person ? 10. Sketch briefly the effect, on the position of the personal representative, of the Land Transfer Act, 1897. 11. A dies intestate, leaving a widow and the following relatives : a paternal uncle, a maternal uncle, a nephew, and a niece. To whom will his real and personal estate respectively go ? 12. Is an executor entitled under any, and what, circumstances, to pay a statute-barred debt ? Will such debt be paid in an administration action ? 26o 261 FINAL EXAMINATION.-June, 1898 Time alio wed — one-hour-and-a-half. The Law of Arbitration and Awards. 1. In what different modes can matters in dispute be referred to arbitration ? Does the Arbitration Act, 1889, apply to every sub- mission? -^ 2. Would the following awards be good ? : (a) An arbitrator determines all matters except one, which he particularly excepts out of his award, and states that he has not decided. {h) In a dispute whether A has been in partnership with B, an award that if a partnership ever existed, it was terminated by consent on a certain day. (c\ An award that A should release to B all actions and debts except bonds made for the performance of former awards. A.L P^^"^. ^" ordinary form of submission to arbitration of a dispute as to whether any money is due from A to B as the price ot goods sold and dehvered. ^ ,.i?\ ^^^^* ^^^ ^^^ ^P"^^^^ requisites of a valid award, and under What circumstances is an award referred back to the arbitrator ? In references by consent out of court ;— 5 When is a submission irrevocable, and under what circum- stances will legal proceedings be stayed thereunder ? i J;r y"?^*"^^^ contrary intention is expressed, what provisions are implied in submissions ? ^ 7. What power has an arbitrator (i) over costs (2) to compel the attendance of witnesses (3) to administer oaths (4) to correct a mistake m an award ? ^ ' In references under order of the Court :— 8. What authority has the referee with respect to (a) discovery and production of documents (b) costs (c) enforcing an order by attachment ? Has the Court power, notwithstanding the reference, to order inspection of documents ? 9. How can the report of a referee be questioned before iudg- ment is entered ? 10. In what classes of cases is express power given to the Court to order a reference ? 11. In what manner can an award be enforced ? 12. When may, and when must, an arbitrator state a special case ? ^ 262 '*^ifl 263 PINAL EXAMINATION -June. 1898. FINAL EXAMINATION— June, 1898 Time allowed — one-hour-and-a-half. Mercantile Law. 1. Explain the terms ratification, escrow, right in rem, right in personam, active lien, passive lien, estoppel in pais, contract, condition, warranty. 2. On the nth January A obtains judgment against B for /i,ooo. On the 14th January B sells a freehold house belonging to him to C for £1,500. What are A's rights (if any) against the house sold to C ? 3. Explain " privity of contract " and " privity of estate." To what extent (if at all) is the assignee of a lease liable to the lessor on the covenants contained in the lease ? 4. A in London writes to B in Newcastle offering to sell him a certain gas engine for ;^8o, and to keep the offer open for a week. A's letter is posted on June 5th, and is received by B at 10 a.m. on June 6th. At 4 p.m. on June Cth, A posts a letter revoking his offer, and B receives this at 10 a.m. on June 7th. At 5 p.m. on June 6th, B posts a letter accepting the offer, and A receives this letter at 9 a.m. on June 7th. At 2 p.m. on June 6th, A sold and delivered the engine to X. What are B's rights (if any) as against A and X ? 5. In what manner, and for how long a period, can a creditor keep alive a simple contract debt ? 6. How far is an inn-keeper obliged to receive guests and their goods ? What is his liability for the goods the guests bring with them ? 7. What is the difference between a factor and a broker ? X lets a piano to Y on the usual hire purchase system. Y sells the piano to Z before Y has paid all the instalments under the agree- ment. Discuss the position of X, Y, and Z respectively. 8. To what extent are contracts in restraint of trade valid ? Can such a restraint be unlimited as to space. 9. What must a plaintiff prove to succeed in an action of deceit ? 10. A draws a cheque for £^0 so negligently that it is afterwards altered to ;^450 and paid as /450 by the bank. A also draws a promissory note for /50 so negligently that it is afterwards altered to ;^95o. and discounted by a bond fide holder for value. Discuss A's position in each case. Time allowed — one-hour-and-a-half. The Rights and Duties of Liquidators, Trustees and Receivers. 1. What is meant by the re-construction of a Company. In what manner is it most frequently carried out ? In a voluntary winding-up : — 2. How is a liquidator to ascertain the liabilities of a company, and to get the time for making claims limited ? Where he is not satisfied with the validity of a claim, what courses are open to him ? 3. What is the effect of a supervision order ? 4. How and when should the liquidator pay dividends to (i) creditors, (2) contributories ? 5. What is the power and duty of a liquidator as to settling the list of contributories ? Can he rectify the register ? In a winding-up by the Court : — 6. Give instances showing how the Winding-up Act, 1890, has enlarged the authority of the liquidator as compared with his position under the earlier Companies Acts. In what manner can his discretion be controlled ? 7. What authority and duty have the committee of inspection with regard to the books to be kept by the liquidator, and the audit of his accounts ? 8. What are the regulations affecting the liquidator with respect to {a) the collection and distribution of assets, {b) making calls ? 9. What special regulations govern a trustee where he carries on the business of a debtor ? 10. If a secured creditor assesses the value of his security in his proof, what are the trustee's rights in respect of the security ; and what right has the secured creditor as against the trustee ? / 264 11. What is the effect of a disclaimer of onerous property by a trustee in bankruptcy ? r r j j 12. What power have the creditors to require the trustee to summon a meeting, and for what purpose may he or any person aggrieved by him appeal to the court ? 13. When has a mortgagee power to appoint a receiver ? Can such receiver (a) distrain for rent in arrear, (6) insure against loss by fire ? 265 FINAL EXAMINATION.-June 1898. Time alloived — tivo hours. Joint Stock Compaxv and Bankruptcy Law. 1. What precautions should be observed by a person advancing money to a company on mortgage securities ? A is the holder of a debenture in a company secured by a floating charge. The company, in order to obtain an advance to enable it to carry on its business, mortgages by deed a specific part of its property to B. Point out what are A's rights as against B. (i) Where B lent with notice of A's debenture (2) without such notice. 2. A compulsory winding-up order against a limited company has been made. What remedies (if any), are available to debenture holders of such company, who are not secured by a trust deed, and when the company is not in default in payment to them of principal and interest ? ' 3. A is a shareholder in the X company. A dies, and appoints B his executor. Explain carefully B's position as regards the company. 4. Mention some of the provisions of the Companies Acts, with regard to the register of members of a company, and the annual list of members required to be forwarded to the Registrar of Joint Stock Companies. 5. In the event of the winding-up of a company, to what extent are present and past members liable to contribute to the assets of the company ? 6. In case the shares of a company have not all been allotted, is such company precluded from commencing business or making calls ? Give reasons for your answer. 7. What are the chief Statutory provisions relating to the appointment of the auditors of a company, and the method of conducting the audit, and by what principles and on what basis should the auditors proceed ? 8. X, who is insolvent, makes (a) an ante-nuptial settlement (b) a post-nuptial settlement for the benefit of his wife. Can either or both of these settlements be set aside ? Can the court punish X in any manner for making them ? 266 9- Explain carefully the position of a bankrupt as to property acquired by him after he has become bankrupt, but before he is discharged. 10. Is a contract determined by one of the parties to the con- tract becoming bankrupt ? X buys goods on credit from Y. Before Y has parted with the possession of them, X becomes bankrupt. What are the rights and liabilities of Y and the trustee in bankruptcy of X with regard to the contract ? 11. Mention property which a bankrupt could not himself have claimed or retained, but which, nevertheless, will vest in the trustee in his bankruptcy. 12. In what manner did the Bankruptcy Act, 1883, alter the law with regard to the writ of elegit ? What was the reason of the alteration ? 13. What rights has a landlord for the recovery of rent due from a tenant who becomes bankrupt ? In what manner may these rights be lost ? 14. A is indebted to B. A dies, and his estate is insolvent In what respects might it be advantageous to B that B should take proceedmgs to have A's estate administered in Bankruptcy instead of m ihe Chancery Division ? 267 PRELIMINARY EXAMINATION.-Dec, 1898. Time allowed — two-houvs-and-a-half. I. — Arithmetic. 1. If the value of the United States dollar be 4s. 2d., how many dollars must be given for ;^50o ? 2. A merchant fails and pays los. 3d. in the £, how much will a creditor receive on an account of £s^^ 17s. 6d. ? 3. Divide -i by -oi ; multiply 75 by -00008. 4. Find the present value of ;£ 1,836 due four years hence at 5 per cent, simple interest. 5. After paying commission for rent collection at the rate of 4d. in the £, a landlord has /491 13s. 4d. remaining ; what is the rent collected ? 6. A tradesman's prices are 20 per cent, above cost price ; if he allow a customer 10 per cent, on his bill, what profit does he make per cent. ? 7. If a person has a yearly income of ;;^35o, and he spends at the rate of ;^78 los. SJd. in 85 days, how much will he be able to lay by at the end of the year ? 8. The daily receipts of a grocer for the week are as follows : — Monday, £^ 15s. 3|d. ; Tuesday, £$ 13s. o^d. ; Wednesday, £'j i6s. lo^d. ; Thursday (being a holiday), nothing; Friday. ^3 i8s. I id. ; and Saturday, /15 19s. 7fd. ; find his average daily receipts (i) excluding Thursday, and (2) including Thursday. 9. A merchant insures his w^arehouse and goods for ;^i 2,500, I of this sum being for his warehouse, and f for his goods. The warehouse is insured at 12s. 6d. per cent., and the goods at 24s. 6d. per cent. ; find the amount of the premium he pays. 10. What sum will amount to ;^405 3s. 4^d. in four years at 5 per cent, compound interest ? 268 PRELIMINARY EXAMINATION.-Dec, 1898. Time allowed — three-quarters-of-an-lwur. II. — Dictation. The tolerance which the average man shows for noise, much of which is quite unnecessary, is, perhaps, not so very surprising ; for to out-shout one's neighbours, figuratively speaking, appears to have become one of the essential conditions of success. What is the rivalry of advertising tradesmen but an attempt to outscream one another ? The advertiser shrieks to the townsman in sky-signs and in the hideous coloured legends that flash and disappear and flash again on the fronts of buildings and the sides of towers ; he yells to the disgusted passenger by train from ugly hoardings planted in fair green meadows ; and bawls to country folk from dead walls, the sides and gables of barns and outhouses, and even from the very stones and posts beside the road. One ingenious device to attract attention succeeds another with breathless rapidity. In the babel of pictorial advertisement, wherein the pro- ducers of soap and candles, typewriters and mustard, cocoa and cigarettes, boots and lime juice, and the rest — all, so to speak, shout at the top of their voices to the passer-by to listen, admire, and purchase — the man who can make his scream more plainly heard above the rest wins the prize. In many other directions it is the same. The organisers of each successive exhibition feel bound to make a more daring bid for attention and support than their predecessors. The monstrous Eiffel Tower leads to the more hideous Great Wheel, and ingenious mortals are now deluging those responsible for the next great Paris Exhibition with devices and designs for all kinds of still more outre erections. It is a noisy world where even the buildings become "loud " in pattern. America has lead the way in architecture of this school. In New York and Chicago the "sky-scraping " piles of offices and warehouses are screams in stone and steel. In more peaceful days our forefathers erected buildings which we now speak of lovingly as dreams in stone and marble. The difi"erence between dreams and screams is the difference between the beauty produced in the ages of leisure, and the hybrid ugliness produced in an age which knows little and recks less of leisure. Literature suffers from the same disease. In certain directions the writers of fiction seem to be trying to outshine one another. There is a brisk competition in horrors, and the supposed inhabitants of distant planets, as well as the myriad millions of the Far East, are dragged into the arena of torture. The ghastly is, of course, no new element in fiction. But lately, in some cases, the horrible in its crudest forms seems to he worshipped for its own sake. The writers of gruesome tales, determined like the fat boy to make our flesh creep, appear to be trying to outshriek one another, to wade in deeper and deeper seas of '* gore " — until the results approach perilously near the verge of the ludicrous. 269 PRELIMINARY EXAMINATION.-Dec. 1898. Time allowed — two-hours-and-a-half. in. — English Grammar and Composition, English History AND Geography. 1. Write a short essay on " The Valley of the Nile," or " The National Importance of Sea-power." 2. Give the plural of knife, apparatus, index, brother, money, draughtsman, mother-in-law, staff; and the past tense and past participle of bite, steal, flee, hit, overcome, blow. 3. Explain noun, verb, tense, interrogative pronoun, predicate, mood, 4. With what lea'ding events in our history do you connect the reigns of Edward I, Edward III, King John, Edward IV, Henry VIII, William and Mary ? Give dates where you can. 5. Write a short account of Cromwell, Marlborough, Edward the Confessor, Wellington, Nelson. 6. Short note upon Agincourt, Ship Money, Curfew, Boston Tea Riots, Plassy, Lords and Commons, the Stuarts, the House of Hanover. 7. Where are Cairo, Ottawa, Panama, Manila, Suez, Bombay, the Khyber Pass, San Francisco, Alaska ? Explain how they are important. 8. Draw a rough outline map of England and Wales, marking three principal naval ports, five important rivers, and the position of Newcastle, Birmingham, Hull, Norwich, Manchester, Sheffield, Cardiff, and Bristol 9. Ment on the capital towns of Brazil, the United States, Newfoundland, Switzerland, Koumania, Japan, Chili, China, the Transvaal. s 270 PRELIMINARY EXAMINATION.-Dec, 1898. Time allowed — om-hour-and-a-halj . IV. — French. A\JB.— Candidates may do either the French or the German Paper. 1. Translate into English: — La reine, dont une petite toux seche indiquaient le malaise, se baissa pour ramasser le mouchoir qui etait tombe a ses pieds ; mais, plus prompt qu'elle. son petit chien s'en empara et courut le porter a madame Elisabeth. La reine continua done de monter, et, apres quelques marches, se trouva a son tour devant Genevieve. " Oh ! des fleurs! " dit-elle ; " il y a bien longtemps que je n'en ai vu. Que cela sent bon, et que vous etes heureuse d 'avoir des fleurs, mademoiselle." « Prompte comme la pensee qui venait de se formuler par ces paroles douloureuses, Genevieve etendit la main pour offrir son bouquet a la reine. Alors Marie-Antoinette leva la tete, la regarda. et une imperceptible rougeur parut sur son front decolore. 2. Give the meaning and the present and past participles of paraitn, avoir, vaincre, mourir, savoir, craindre, hoire. 3. Give ilae i\g\x\ds oi yeux,travaux, anxquelles, chevaux ; and the feminine of tons, empereur, frais, gentit, heros. 4. Give the French for — it is raining ; it is fine ; I am well ; to-morrow ; Monday ; Friday ; fifteen. 5. Translate into French : — (a) What is the time ? It is a quarter to three. (b) I must go home now. {c) Your friend's book is beautiful, but mine is not. (rf) You ought not to walk there. (e) I know him well ; he has given much money to the poor. ( f) This house is cheap, that one is dear. 271 PRELIMINARY EXAMINATION.-Dec. 1898- Time allowed — one hour-and-a-half. IV. — German N.B. — Candidates may do either the French or the German Paper. 1. Translate into English — a. Tcr Sru^tin^ unt tcr ^^nUt I;at ^cinc Srcutcn : tielcr ^icbt grudjtc. jcncv i*(umcn. b. 3?crad>tceit lu eo tcinen ^aiecr, %di, unb mtc^, tec ^icr unb ^ctncc Statt ijcHctct? c. Xcr '3l\>\\\!, teeecii Scf)ci6e fagt v\aU Juor, ktciic^tctc tic ruuten ®i)3«ct tc6 (S^cbiVijce, in tcescn l^alc (Javraca^ tiecjt. d. (Jvtra^cn mufi man, irciS tcv >§immcl ecntct. e. 3d(> rcijc ^u Santc, ^ur Sec, 5U *Pfci*te, \n SBagcn, ^u ?5u^. /. iuMt tftccm 2o6nc ftatte tic .^onigtn ton Sc^otttant fcinc «§utfe ju crirai'tcn. 2. Give the genitive singular, prefixing the definite article, and the nominative plural of •'gau^, Scfjtff, Statt, Onfcl, -"put, Jeter 3. Decline tec 3c§n, id^, tie^c^ grunc Sett. 4. Write down the first person singular imperfect and past par- ticiple of tcnncn, beginucn, laescn, irerteu, bnngen 5. Translate into German — a. My friend came from Berlin yesterday. b. Have you ever been in Germany ? c. What is the time ? It is a quarter to eight. d. To whom do those handsome horses belong ? 272 273 PRELIMINARY EXAMINATION.-Dec, 1898. PRELIMINARY EXAMINATION.-Dec, 1898. Time allowed one hour-and-a-half. v.— Elementary Latin. 1. Translate into English— (fl) Protinus Aeneas celeri certare sagitta Invitat qui forte veliut, et proemia dicit. {h) Consulibus statim ad urbem regressis. minuitur timor. {c) Rogavit casune an consilio factus sit mundus. {d) iEneas primique duces et pulcher lulus Corpora sub ramis deponunt arboris altae. {e) Cum Antonius domum advenerit, omnia intelliget. 2. Give the genitive singular of mare, puer, cornu, grex, pectus, domus, populus, hie. ille, and their meanings 3. Give the superlative of bonus, magnus, altus, niger, and the comparative of malus. feUx, levis, atrox, and their meanmgs. 4 Give the first person singular perfect indicative of vinco, curro, loquor, do, frango, and the past participle of jubeo. scribo, facio, rideo. and their meanings. 5. Translate into Latin— {a) Caesar said that he would come. {b) When the general was absent the soldiers fought the enemy. {c) It is a man's nature to err. [d) It is right for you to do this. (^) Is he not a good man and worthy of praise ? Time allowed — two hours. '' VI. — Algebra and Euclid. 1. Find the continued product of .r+3. j;+4, and x+6. 2. Find the Highest Common Factor of x"^ -\- -^x -\- 2 and 3. Dividea"-4a*x*+4a*.c2-a« by x'^-a'^ 4. Solve the equations : — (i) 'jx-\-^ = 2^x-^2. X x x (") -^ + 3-+ ^ = 39- (iii) X- 2 + 6a; = 40 5. Define a circle, a rhomboid, a plane rectilineal angle, parallel straight lines, an obtuse angled triangle. 6. If two triangles have two sides of the one equal to two sides of the other, and have likewise their bases equal, the angle which is contained by the two sides of the one shall be equal to the angle which is contained by the two sides equal to them of the other. 7. Bisect a rectilineal angle, that is, divide it into two equal angles. 8. Describe a square on a given straight line. 274 INTERMEDIATE EXAMINATION.-Dec. 1898- Time allowed — three hours. Book-keeping and Accounts, and General Commercial Knowledge. 1. Write briefly your views of " up-to date " Book-keeping, and explanatory of the leading features. 2. Bearing on Double entry ; analysis (Dissection) plays no mean part by saving repetition and distributing totals. Describe its purpose and action as regards Sales, Purchases, and Cash. 3. What is Capital as known in Book-keeping ? How is it determined ? What are its fluctuations, and how is it verified ? 4. In what does Capital in an ordinary concern difter from Capital in a Limited Company, and how are the Capital accounts raised in the first instance ? 5. Describe the dift'erence between the Journal and the Cash- book, and the several uses of each ; also state in what essential a Cash Account difiers from a Revenue account ? 6. Rule a specimen Cash-book concisely, dealing with (among other matters). Bank Columns, Bills Beceivahle and Payable, and make a few representative entries in same. 7. Let some of the above entries go to make up a Cash recon- ciliation Account ; that is to say, bringing the Cash-book and the Pass-book in accord at the close of a trading period. 8. State the leading items which go to make up Trading Account and Profit and Loss, range them with a view to getting out a Gross and Net Profit. 9. "A " is trading in Manchester on his own behalf, he is also jointly and equally trading with " B " in Melbourne under the title A. B. & Co. No. I is a statement of the Manchester position. No. 2 „ „ Melbourne No. I. No. 2. ;f 2.000 Sundry Assets, (Depreciable.) Particulars as No. i, £2,000 1,700 Book Debts, Bank balance, &c. ,, ,, 2,000 4,600 Sundry Creditors. ,, „ i.ooo 1,000 Melbourne Dr. to Manchester. „ ,, 1,000 275 In both cases write 20 per cent, off the assets styled Depreciation, then: What is " A " worth if both Estates were realised ? 10. The following is the trial Balance of Messrs. Block and Cleaver in joint co-partnership on balancing for year ending December 31st, 1897 : — Block, Capital • • • • • /"lo.oso Cleaver ,, m • • ■ ■ 9,750 Trade Creditors • • • • • 2,650 12 6 Goods Sold • • ■ • • 54,220 14 6 Stock . . . /5.985 12 I Book Debts . 17,110 6 Bank of Australasia . . • 3»5io I 4 Incorporated Accountants' charges 105 Bad Debts 96 4 2 Carriage and Cartage . 1,021 3 6 Discounts and Allowances . . 2,461 4 2 Fire Insurance 69 Wages . . . 4.462 I 9 Rent, Rates, Taxes, &c. • 3.172 4 2 Office Expenses 242 I 2 Salaries . . . 1,542 6 3 Repairs and Cleaning 164 2 4 Goods Purchased • 35.981 4 2 Fixtures 749 I 5 £76,671 7 £7o hours. The Adjustment of Partnership and Executorship Accounts. 1. At the close of the winding up of an executorship estate, and the paying out of the beneficiaries, what accounts should be prepared and rendered ? 2. ;f 10,000 in Consols, being in trust estate are sold out and the proceeds re-invested in Great Central 4 per cent. Preference. The change represents (owing to increase in value of Consols) an increased investment of /300. How should this increased value be treated with respect to income and residuary ? 3. In the adjustment of partner's accounts, how ought the losses to be paid as between themselves ? 4. You are instructed to draft and write up the accounts of an executorship estate. What books, documents, and papers would you require ? 5. A and B commence business with capital of ;^i,ooo and /2,coo respectively. They gave the sum of /800 for the goodwill. How would you deal with the goodwill in relation to profit and loss, profits being divided in proportion to capital ? 279 INTERMEDIATE EXAMINATION.-Dec-, 1898. Time allowed — one-hour. The Law Relating to Partners and Executors. 1. Define partnership and distinguish partnership from co- ownership. 2. (a) A, B and C are partners as bankers; X becomes surety to the firm for Y's current account. Subsequently A retires from the firm. (b) M, N and O are merchants carrying on business in partner- ship, and are in the habit, from time to time, of purchasing goods from Z. P becomes surety to Z for the balance of their account. Subsequently M retires. Discuss the effect of the retirement of A and M respectively on the position of X and P. 3. A, B and C are partners. C assigns his share in the partner- ship to X. Examine the rights and liabilities of A, B, C and X. 4. A partnership deed provided for the continuance of a partner- ship for ten years. The ten years expired in 1897, but the partners ' still carry on the business. How do they stand in relation to each other? 5. Explain carefully the nature of a partner's lien. 6. X, by his will, left his real property to A, and his personal property to B. His property consisted of (a) some copyhold land [b) certain leaseholds (r) a freehold farm {d) large quantities of hares on his farm (e) several valuable horses at the farm (/) a mortgage on certain freehold land. To whom do the above belong ? 7. What is meant by lapse. In what cases does the Wills Act (i Vict. c. 26) prevent a lapse. 8. X dies intestate, leaving real and personal estate, a widow, and no relative by blood. To what persons and in what shares does his property belong ? 9. State shortly the effect on the position of executors of the Land Transfer Act, 1897. 10. Under what circumstances are the following letters of administration respectively granted, viz. {a) de bonis non, (b) pendente lite, {c) durante minore aetate, {d) durante absentia, and when, in the last two cases, does the administrator's office cease. 28o INTERMEDIATE EXAMINATION —Dec. . 1898. Time allowed— two hours. The Rights and Duties of Liquidators, Trustees and Receivers. 1. The M Company finds it necessary to make an arrangement with its creditors. How would such an arrangement commonly be effected. In a voluntary winding-up — 2. Can (a) the liquidator, (b) a contributory, {c) a creditor, apply to the Court to determine any question arising in the winding-up, or to exercise the powers of the Court. 3. What is the effect of a voluntary winding-up on the status of a Company ? 4. How are liquidators appointed ? How is a vacancy in the ofl&ce filled up ? In a winding-up by the Court — 5. When can a special manager be appointed? How is his remuneration fixed ? 6. When, and to whom, can an application for the release of a liquidator be made ? 7. What is the liability of a trustee for the rent, and upon the covenants contained in a lease formerly vested in the Bankrupt ? 8. How must a trustee deal with moneys received by him ? 9. Has a trustee in bankruptcy ever a right to property which, if the debtor had not become bankrupt, would not have belonged to the debtor ? 10. What remedy has a creditor to enforce payment of a dividend due to him ? 11. In what manner is money received by a receiver appointed under the Conveyancing Act, 1881, to mortgaged property to be applied by him ? 281 FINAL EXAMINATION.-Dec, 1898. Time allowed — three hours. Advanced Book-Keeping and Auditing, Commercial Knowledge. AND General I. Write a short article upon the Journal, including :— ;^26,466 o o {a) Its form. [b) Its principle. ic) How the principle works in all proper Book-keeping, even in the absence of a Journal as a book. 2 You are instructed to institute a system of Book-keeping suitable for a client's Private Estate Account; Cash Book and Private Ledger only to be used. How would you proceed ? Furnish three instances of each of Income and Expenditure, Cash Book entries, and Ledger Accounts to be shown. Also prepare Balance Sheet. &c., from the following particulars :— December 31st, 1897. Balance at Bankers Cash in hand Balance of Capital, Dec. 31, 1896 Business Estate, Dec. 31, 1897 Freehold Properties, valued at Household Furniture and Effects Stocks and Shares Sundry Debtors upon Loans . . Loans upon Mortgage Sundry Cash Creditors . . Profit made in Business in 1897. Rents received Dividends received Interest Housekeeping Expenses, includ ing Rates, Taxes, Gas, Water Travelling Expenses, &c. Subscriptions and Gifts . . Repairs to Properties What do you understand by /700 20 13,096 40,000 1,200 2,000 500 o o o o o o o o o o o o o o /I5.000 12,000 5,000 2,000 200 o o o o o 1, 800 200 100 o o o o o o 3. vvu^u ..u , -.. a "Contmuous Audit, and how do vou propose to make such an one complete and effective .-' Say the Accounts, both Town and Country, are rendered every 282 month. Would you recommend any special rulings in the various Books to facilitate your work ? 4. A Syndicate purchased the business of an Electrical Engineer, a Limited Liability Company, upon the following to Sold to the Company. o For ^45,000 o o o ,, 8,000 o o o ,, 25,000 o o o ,, 15.000 o o o ,, 7,000 o o and sold terms : — Expenses up to Allotment to be borne by the Vendors to the Company. Sold to the Syndicate — Stock- in -Trade . . . . /^o.ooo o Lease and Trade Fittings 5,000 o Plant and Machinery . . 20,000 o Goodwill . . . . . . 10,000 o Patent Rights . . . . 5.000 o The Company was successfully floated, and the Capital issue of /loo.ooo fully subscribed. Capital /loo.ooo in £\ Ordinary Shares, Shares offered for sub- scription at par, payable as hereunder : — On Application . . . . 2s. 6d. per Share. On Allotment .. .. 2s. 6d. ,, On loth January, 1899 .. 7s. 6d. On loth April, 1899 .. 7s. 6d. ,, The Syndicate agree to accept in payment — ;£6o,ooo in fully-paid Shares, and /40,ooo in Cash as received by the Company. You are required to open the Books of the Company in accord- ance with the foregoing, and show the relative position of same with the Syndicate immediately after the third payment is com- pleted. 5. Prepare Balance Sheet, A:c. {from following particulars), set out in prescribed form for meeting the requirements of the " Hospital Sunday Fund," for the purpose of obtaining a grant from said fund to the " Metropolitan and General Dispensary." Metropolitan and General Dispensary Accounts, for the year ending 31st December, 1897. Income. Annual Subscriptions Donations Hospital Sunday Fund Collections at New City Church Dividend from Invested Property Patients' Payments, Out-Patients M Midwifery Fees Sundries Legacy— Exors. of the late Mrs. Gooddeed Gross Receipts from Bazaar ;^2,878 o o Les$ Expenses . . . . 94 o o Cash in hand, ist January, 1897 Balance at Bankers .. £540 14 275 12 195 2.560 312 41 100 2.784 30 300 283 Expenditure. Drugs, Chemicals, Disinfectants, &c. 600 Dressings, Bandages, &c. 10 Sundries 4 Water . . TO Fuel and Lighting 20 Rates and Taxes 4S Insurance 5 Repairs . . 4 Rent 120 Medical Fees . . 2,410 ,, ,, Midwifery 440 Dispensing Fees 180 Salaries and Wages . . 84 Printing 25 Sundries 5 Official Salaries 40 Commission to Collectors . . 18 Official Printing and Stationery 5 Postage I Auditors' Fee . . 10 Investments. Purchased ;^i,50o State Railway Stock at par. . £1 ,500 Purchased ;^i,ooo State Bank Stock at par . . i ,000 - ;^2,500 Balance at Bankers . . • • • 610 Cash in hand . . • • • 14 6. You are desired to investigate the affairs of a trader, with a view to turning the concern into a limited liability company. Books of account are in existence, but have been kept very imper- fectly, and the cash book especially is totally unreliable, as the two sides, even if added up (which is not always the case), seldom agree. That a profit //as been made is fairly certain, but as there is no account of private expenditure, and as the record of the business expenditure is anything but accurate, the proof is not easy. Bills are accepted, but occasionally as a matter of accommodation ; the drawer retires them by giving his own cheque to the trader less the sum he charges for interest, and renews the draft. The ledgers are not reliable as far as keeping the proper Dr. and Cr. sides are concerned, and items sometimes appear without any corresponding items in the books of original entry. How would you proceed, as please remember that you would not be allowed an indefinite time for your investigation 284 PINAL EXAMINATION.-Dec, 1898. Time allowed — iJiree hours. Advanced Book-keeping and Auditing Commercial Knowledge. AND General 7. You are instructed by the creditors of Sanguine & Reckless, Merchants, with the view of carrying a private arrangement, to take a general account of the business estate, also of the separate private estates of the debtors, and to prepare a statement of affairs for presentation to a general meeting of the creditors ; also to report upon the results of your investigation. You are required to prepare examples of the foregoing, incor- porating the usual circumstances, including secured creditors, and to supply imaginary figures. 8. The following figures, relating to the past six months' busmess. represent the state of the books of account of a marine insurance broker en 30th June, 1898. You are required to prepare therefrom:— Trial Balance. Revenue Account. Balance Sheet Cash in hand Balance at Bankers Reserve for Doubtful Debts Sundry Drs. upon Bills Receivable in hand ,, open Account .. Cash Crs Capital, 31st December, 1897 Receipts, Insurance for six months to June 30th. 1898 46,174 2 Payments, Insurance for six months to June 30th, 1898 Rent . . /6 17 954 6 1,204 6 3.957 7 23.373 6 6,824 17 10,000 o 6,376 I 6 3 8 6 3 6 o 3 Salaries Office Expenses Auditors' Charges 41,082 10 150 o 750 o 200 o 105 o o o o o o 9. You are appointed auditor to a limited liability company from the inception. State the whole of your duties for the first year's transactions, also the various points to be observed for guidmg you in the adjustment of and raising of accounts. 285 10. A commission salesman's follows on January ist : — Cash at Bank Cash in hand . . Debtors Bills Receivable Stock Sundry Creditors Capital and dealer's affairs stand £3 13 7.383 18 9 2 ^7.387 II II The following are a week's transactions :— Cash received on Ledger Accounts . . R. M. Sales Amount charged to Carriage Account, for which a contra is passed to credit of Railway Company (Sundry Creditors' Account), through Cash Book . . Paid into Bank Sundry Cash Payments charged to Sale's Ledger Paid Account Sales in Cash Railway Charges paid out of Cash— de- ducted from Account Sales Wages, Rent, and other Expenses paid per Cash . . Credit Sales (Day Book) . . ] *. Paid Cheques for Purchases, and net amount of Commission Accounts Cheque paid for Electric Lighting. . . '. Commission (deducted from Accounts Sales) Sundry Items deducted from Account Sales and placed to credit of Accounts in Sales Ledger Sundry small items from Consignments Book not paid, but credited to Sundry Creditors' Account Consignments and Purchases Book Total". ". Allowances to Customers On January 8th, the balances stood as follows : Stock . . Sundry Creditors' Account Cash at Bank . . Cash in hand . . Sundry Debtors Bills Receivable /406 8 86 16 6,030 15 838 15 24 16 ;^7.387 8 5 8 o 2 II II ;^I,6l2 II 570 7 10 I 2.053 15 9 5 4 3 9 56 19 5 36 I 2,021 12 6 2.424 7 23 18 64 5 9 I 685 I 2 8 2,552 iS o 069 ;^3S 7 5 I 18 2 II 17 II 119 10 o 6,433 6 2 838 15 o T as 286 From the foregoing prove separately — Cash Book. Bank Book. Sales Ledger. Consignment and Purchases Account. and draw up profit and loss account and a balance Account to prove the whole. 11. Furnish two example accounts of a "sinking fund," and define the objects of raising a sinking fund in each of the cases instanced. Take care to select two suitable instances for the raising of said account. 12. In your oversight of a manufacturing trader's affairs you find the position of the consignment accounts to be as follows : — The goods, when shipped by your client, are invoiced pro forma at usual export prices, but the articles are very various, and the cost prices not forthcoming. Account sales are rendered by the consignees as the goods are sold, and an account sales may contain portions of two or three consignments, particulars of each case separate of course, with the proper mark and number stated against each. One consignee deducts expenses and commission from eBch account sales, another only deducts the expenses and charges com- mission to an account current. The first remits the exact net amount of the account sales, the other on account only, and sends an account current every three months. Both account sales and accounts current are in Indian currency, although remittances are sent forward in English money at the exchange of the day. As far as the second consignee is concerned, in no case does the amount remitted cover any particular consignment, but portions of several. How would you propose to arrange your client's consignment account, so as to exhibit, with as near an approximation as possible, the position of affairs, both as regards balances outstanding and profit transferable at the time of stocktaking ? 13. How do you distinguish between a account? Illustrate the distinction. reserve and a reserve 287 FINAL EXAMINATION- Dec, 1898. {Time allo'ivcd— three hours.) The ADJUSTMENT OF Partnership and Executorship Accounts. I Prepare fro forma accounts representing six ."^o^t^s' Jradrng ending Decen^ber 31st. 1897. of a manufacturing partnership business, incorporating the followmg circumstances .- Purchases. Sales. Management salary paid to acting partner. Counting-house salaries. Warehouse salaries and wages. Porters' Wages. Factory „ Time Discount. Trade Maintenance charges upon plant and machinery. Depreciation upon plant and machinery. Payment for income tax. The various items of working expenses classified. Depreciation upon leases. ^ ,, ,, fixtures and fittings. Trade creditors, debtors. Outstanding liabilities for rent, salaries, wages, lighting. taxes, interest, etc Balance at bankers. Cash in hand. Reserve for doubtful debts. Bad debts to be written off. Stock-in-trade. r . ,,^ Unfinished goods in course of manufacture. Partners' drawings — A B /150 on the ist of every month = ;^9oo for the 6 months C D, acting partner. ;^6o on the ist of every month = ;^36o for the 6 months. Capital. June 30th, 1897. A B, £30.000. C D. ;^i8.ooo. 288 Interest @ 4 per cent, per annum, on capital and drawings. Division of profit in the same ratio at which the capital accounts stood June 30th, 1897. You are requested to supply figures where wanted, and to prepare your examples in complete form. 2. Construct, pro forma, executorship accounts of the estate of A. Beta, deceased, 7th July, 1S97, from the following particulars: — Real and personal estates to be sold. Wife appointed residuary legatee. Wife Legacies Properties. Son Daughter . , Executor Y It ^ ;^I0.000 5,000 5,000 100 100 Valued at. Leasehold .. /i.ooo Freehold .. .. .. .. 2,000 Business Estate , . . . . . 18,000 Furniture. Plate, and Household Effects . . . . . . 600 Cash in house . . . . . . — Balance at bank . . . . . . — Private Account — Realised. £1.200 2,500 19,300 650 350 Payments. Funeral and Memorial Stone Testamentary Expenses Ground Rent (six months less Tax) Receipts. Rents from Leasehold Property (six months less X €X\j •• •• •« ,, ,, ,^ ^ ^ Rents from Freehold Property (six months less Tax) 100 and Revenue from realisation of estates. /80 100 20 /50 You are required to show particulars of expenses incident to realising the various properties, etc. ^supply imaginary figures) and the closing of the accounts 3. A J K and W R M enter into partnership on January ist 1897, with a capital equally subscribed of ;^5,ooo. A J K takes three-fifths and W R M two-fifths, with an undertaking not to draw more than ;^3oo each for the first two years. . 289 The first year's transactions were as follows : — Purchases (net) . . . . . . . . ^28,300 o o Sales (net) . . . . . . . . . . 30,400 o o Cash received on Ledger Accounts . . 15,860 o o Allowances to Buyers . . . . . . 40 o o Cash paid on Ledger Accounts . . . . 15,300 o o Rent, Rates, Wages and General Ex- penses . . . . . . . . . . 4.320 o o A J K, Private Drawings . . . . . . 300 o o W R M ,, ,, .. .. .. 250 o o (Ignore Interest on Capital and Drawings in this Account.) Paid for new engine and boiler . . . . 600 o o Bills Payable 2,550 o o Bills Receivable . . . . . . . . 665 o o Stock, December 31st .. .. .. 4,640 o o At the end of this period, finding they are hampered for want of further capital, they make arrangements with Q D to bring /"4,ooo into the business, which, in common with the rest of the capital, is to bear interest at the rate of 5 per cent. In addition, Q D is to have one-seventh of the net profit, the remainder to be divided as heretofore. The six months ending June 30th, 1898, showed transactions as follows : — Purchases .. .. .. .. .. ^12,420 o o Sales . . . . . . . . . . . . 16,200 o o Cash paid on Ledger Accounts . . . . 14,200 o o Cash received ,, ,, .. .. 15,000 o o Allowance to Customers . . . . . . 50 o o Rents, Rates, Wages and General Ex- penses . . . . . . . . . . 2,480 o o Bills Payable none outstanding. A J K, Private Drawings 150 o o W R M ,, ,, 130 o o Q D ,, ,, . . . . . . 100 o o Bills Receivable falling due within the half-year . . . . . . . . . . 940 o o Bills Receivable, outstanding June 30th. . 300 o o Bad Debts written off . . . . . . 40 o o Reserves for Bad and Doubtful . . . . 200 o o Written off Machinery 50 o o Stock, June 30th .. .. ,. .. 5,290 o o From the foregoing, raise the various accounts necessary to show the position of each member of the firm on December 31st and June 30th. 4. It is no unusual circumstance, in some businesses, for the partners to draw salaries weekly or monthly for the part they take in working the concern. 4 290 How would you deal with such items in the final accounts ? Work out an illustration where there are three partners drawing unequal salaries, but otherwise are on equal terms. Include also other private drawings against profits ? 5. By the will of a testator, the executor is required to pay the elder son his share when he becomes of age, it being left to his discretion which of the securities to realise for this purpose. But he is directed not to sell the remaining investments until the younger attains his majority. How would you act under the circumstances, and show the book-keeping involved ? 6. Y and Z, who are in partnership, find that they are not in a position to meet some amounts due upon acceptances. Y, having some private means, lends ;^i,ooo to the firm, which is to bear interest, but does not partake of profit. In the event of a dissolu- tion of partnership, what would be the position of this loan, supposing there is not enough to pay out capital in full ? o 291 FINAL EXAMINATION.-Dec, 1898. Tivie alJoived — one hoiir-and-a-half. The Law Relating to Partners and Executors. 1. State shortly the nature of the rights and liabilities of a partner against his co-partners and the property of the firm, and compare such rights with those of a shareholder in a limited company. 2. A, B and C are partners carrying on business as A, B, C and Co. A retires from the firm, and B dies, but the business is still carried on as A, B, C and Co. Discuss the liability of A and B's executors for the debts of the firm. 3. X and Y agree to enter into partnership, the partnership to commence on the ist February, 1899. On the ist December, 1898, X repudiates the agreement. Advise Y as to his remedies. 4. Is a partnership debt joint, or joint and several ? 5. What are the rights of vendor and the purchaser respectively of the goodwill of a business ? 6. Will the Court ever, and if so in what cases, decree an account between partners when no dissolution is prayed ? 7. Point out the rights and liabilities of A, B and C, who are partners in an illegal partnership. 8. What is the effect of a gift by will of articles qtice ipso usu consumiintiu-, such as wines, etc., to A for life, and after his death to B. 9. How must an executor deal with the undisposed of residue of a testators personal estate ? Has the rule always been the same ? 10. X dies, leaving by his will a valuable collection of gold ornaments to A. The ornaments are found to be pledged at a pawnbrokers for ;^2,ooo. Xalso leaves a leasehold house to B, and a freehold farm to C. The house is mortgaged for ^3,000, and the farm for ;^i,ooo. By whom must the above debts be paid, assuming there is no express direction in the will ? 11. A testator bequeaths by his will to X two legacies of /loo, {b) to Y one legacy for ;<^ico and one for ;^200, (r) to Z a legacy of ;^300, and by a codicil a legacy for ;^300, and by another second codicil a legacy for ;^40o. How much must the executor pay X, Y and Z respectively ? 12. A testator bequeaths a legacy of ;^50o to A, hiS;^5oo Consols to B, his diamond ring to C, his freehold farm to D, and the residue of his real and personal estate to E. The estate is insufficient to pay all the above gifts. In what order must the executor apply them in payment of the testator's debts. 292 FINAL EXAMINATION.-Dec, 1898. Time allowed — one hour-and-a-half. The Law of Arbitration and Awards. 1. Is the award of (a) arbitrators, (h) an umpire required to be in writing under the provisions of the Arbitration Act, 1889, and within what time must each respectively be made ? 2. A submission refers 'all matters in dispute between the parties." Will this empower the arbitrator to adjudicate on (a) a claim by one of the parties as executor, (h) a claim of one party on behalf of his wife, {c) a claim made by one party before the arbitrator and admitted, (./) a claim made before him and abandoned ? 3. State shortly the aim and the alterations in the law affected by the Arbitration Act, 1889. 4. What questions arising under the Workmen's Compensation Act, 1897, are to be settled by arbitration ? In references to consent out of Court : — 5. When will the Court give leave to revoke a submission ? 6. In what cases has the Court power to appoint an arbitrator or umpire, and when may the parties supply a vacancy in the oflfice of an arbitrator ? 7. What power has the Court (i) to remit matters to the arbitrators, (ii) to enlarge the time for making the award. In references under order of the Court : — 8. When can the Court order a reference (a) for enquiry and report, {b) for trial ? 9. Is there any right of appeal from an award ? If so, to whom ? 10. With what powers are referees invested in such references, and to what is the report or award equivalent. Generally : — 11. How far is the Crown bound by the provisions ot the Arbitration Act, 1889? 12. What was the effect at Common Law of an agreement to refer to arbitration ? How has the Common Law been modified by statute ? 293 PINAL EXAMINATION.-Dec. 1898. Time allowed — one hour and-a-hulj. Mercantile Law. 1. Explain the terms promissory note, I.O.U., stated account, settled account, deed poll, contract of record, equity of redemption, foreclosure, conditions of sale, and duress. 2. A agrees to sell to B goods for the price of ;^ioo. A after- wards refuses to carry out his agreement. Can B sue A ? Give reasons. 3. A steals B's diamond ring, which is afterwards sold to C. X by false pretences obtains a gold watch from Y. The watch is afterwards sold to Z. B prosecutes A for larceny, and Y prosecutes X for false pretences. Point out the rights of B and C, and Y and Z respectively. 4. State shortly the effect of the Factors Act, 1889. 5. A agrees to sell to B some oats. B afterwards refuses to accept them on the ground that the oats supplied were new, whilst he intended and agreed to buy old oats. A sues B. A judge directs the jury that if A knew that B thought he was buying old oats, then A could not recover. Is this a correct statement of the law? 6. What is meant by crossing a cheque ? What is the effect of so doing ? A draws a cheque to the order of B, and writes "not negotiable " across it. Subsequently it comes into the hands of X, who gives value for it. The cheque is dishonoured. Can X sue A or B ? Give reasons. 7. To what extent are conditions printed on the back of railway or other tickets of binding force. 8. What is necessary to entitle one person to insure the life of another? May a creditor insure his debtor's life? In case the debt is paid off, what is the effect upon the policy ? 9. When is presentment for payment of a bill of exchange dispensed with ? 10. In what material respect does the Workmen's Compensation Act, 1897, affect the liability of employers to whom it applies ? 294 295 FINAL EXAMINATION- Dec, 1898. PINAL EXAMINATION.-Dec, 1898 Time allotved—one hour -and -a-luxlf. Time allowed — tu'O hours. The Rights and Duties of Liquidators, Trustees and Receivers. 1. The X Company agrees to amalgamate with the Y Company. In what manner would the amalgamation usually be carried out ? 2. In adjusting the rights of contributories how are the surplus assets applied ? In a voluntary winding-up : — 3. In what manner can a voluntary winding-up be brought about ? When does the winding-up commence ? 4. What consequences ensue upon a voluntary winding-up of a company ? In a winding-up by the Court: — 5. Of whom does the committee of inspection consist ? Can a member be removed? In what cases does his ofhce become vacant ? 6. An order is made for winding-up the X Company. A is the holder of 100 shares, credited as fully paid, which have heen issued for a consideration other than cash. Advise the liquidator as to A's rights and liabilities. 7. What must the statement of the company's affairs contain, and by whom and within what time must it be submitted and verified ? 8. What is the duty of a trustee before declaring a final dividend ? 9. How may a trustee be removed from his office? What course must a trustee adopt who wishes to resign ? 10. X, a member of the partnership firm X and Y, is adjudged bankrupt. What course may be adopted by the trustee of the estate of X as to debtors to the firm X and Y ? 11. Is a creditor entitled to obtain from the trustee a list of the creditors of the bankrupt ? 12. How must a trustee deal with unclaimed dividends ? 13. A mortgages his freehold estate to B. Can B appoint a receiver in any and what cases, and if so, whose agent would the receiver be ? Joint Stock Company and Bankruptcy Law. 1. Point out in what respects the present law governing joint stock companies is liable to be unfairly or fraudulently utilised by unscrupulous promoters. 2. Under what circumstances (if any) is a company liable for frauds committed by its directors ? 3. At what period does the so-called fiduciary relation between a promoter and a company begin to exist ? Assuming the relation to exist, mention some propositions of the law of agency by which such promoter would be bound. 4. State the provisions of the Companies Act for the protection of creditors with regard to a (i) registered office, (ii) register of mortgages. 5. In the formation of a company, is it necessary that the memorandum of association should be accompanied by articles of association ? What provisions may, or must, articles of association contain ? 6. What is meant by (i) debenture, (ii) debenture stock, (iii) covering deed, (iv) floating charge ? Draft a mortgage debenture of a joint stock company to a registered holder, creating a floating security in the common form — the conditions to be endorsed on the debenture can be omitted from your answer. 7. What different courses are open to a secured creditor in bankruptcy, and in what case will the property comprised in his security be ordered to be sold. 8. Y, the wife of X, lends money to him out ot her separate property. X becomes bankrupt. What are the rights of Y ? 9. Point out what are, and what are not " goods " within the meaning of the possession, order, and disposition clause. 'il 296 10. What are the powers of the Court for the protection of the estate of a debtor against whom a bankruptcy petition has been presented and before the petition is heard ? 11. What amounts to a fraudulent preference? A fraudulent trustee replaces trust property which he has misapplied. Is this a fraudulent preference ? 12. Can a foreigner be made bankrupt ? 13. A obtains judgment against X for ;^i,ooo. Can the Court inquire into the consideration for such judgment ? Would it make any difference to your answer if the judgment had been obtained by default or by consent. EEGULATIONS OF THE LIBEAEY. -3se- I. — The Library is open Daily from 10 a.m. till 4 p.m., except on Saturdays, when it closes at i p.m. ; and is entirely closed during the month of August. 2. — Members of the Society are permitted to take out Books on making personal application, or by letter addressed to the Secretary, but the Council does not undertake the forwarding of Books to Members either through the post or otherwise. 3. — Members are not to have more than two works at a time, nor keep any Books longer than fourteen days. /j.. — Works of reference, such as dictionaries, &c. are not circulated. 3. — Any Member damaging a Book shall either replace the work, or pay a fine equivalent to its value. 6. — Candidates whose applications for admission of the final or intermediate examinations have been approved by the Council, and Members of a Students' 298 Society, formed under the sanction of the Council, shall have the same privileges respecting the Library as admitted Members. 7-— The Secretary shall report to the Council any infringement of these regulations. By Order of the Council, JAMES MARTIN, 4, King Street, Cheapside, March 24/ A, 1891. Secretary, CATALOGUE OF THE Each Book appears under the name of the Author, and also under the distinguishing words of the title. Catalogue of Reference Library will be found at the end. Accountancy Profession, A Guide to the ... b 119 Accountant, The— 1877 - 1898. (See Reference Library at end.) Accountants' Compendium. By S. S. Dawson. (See Reference Library at end.) Accountants* Hand-Book, The. By R. C. Millar b 168 Accountants' Journal, 1883- 1899. iSee Reference Library at end.) Accountants' Manual. Vol. L— 1884-87 ... b 144 5> ,, n. — 1887-90 ... B 145 Accountants' Magazine, The. (See Reference Library at end.) Accounting, Pamphlet on. By T. H. Leavitt ... e 151 Accounting System, Self-proving. By A. O. Kittredge, 1897 ^ ^^g Accounts. (See Book-keeping, Auditing and Accounts.) Accrington, Borough of. Abstract of Accounts, 1894-95 ••• ••• ..• ... ... A 151 Actuaries, The Institute of, Charter of Incorpo- ration, 1884 . -. ... ... ... B 106 The Institute of, Text Book of Interest, Annuities and Insurances, 1882. By W. Sut- ton, M.A. ... ... ... ^^^ B j^5 300 Actuaries, The Institute of, Journal, July, 1898 ... b 407 Do. do. Jan. 1899 ••• b 408 Do. do. April, 1899 ... b 417 Administrations, Solicitors' Reports on, and Exe- cutorships, 1887. By F. Wood ... b 17, b 18 Estate Accounts in, and Executorships, 1887. By F. Wood ... ... ... b 85 Executorships and Trusteeships, Digest of Law and Practice, 1894. ^7 F. Wood, Barrister-at-Law ... ... ... ... A 161 Advocacy, Hints on, 1884. 7th edition. By R. xiarris ... ... ... ... ... c ^9 African City, The Story of an. By J. Forsyth Ingram ... ... ... ... ... a 92 Agar, W. T. Questions on Banking Practice. 3rd edition ... ... ... ... b 86 Agency and Bailment, Law of, 1898. By D. F. Ranking, LL.D. ... ... ... ... b 375 Albany (N.Y.), City of, Chamberlain's Report, 1894 ^ ^^^ Allan, C. E. Law relating to Goodwill, 1889 ••• b 119 Alpe, E. N. The Law of Stamp Duties, 1896 ... c 201 Arbitration, Epitome of the Law of, and Awards. By J. Slater. 3rd edition, 1898 c 102, c 116, c 117, c 121 London Chamber of, Guide to the Law and Practice. By M. Shearman, M.A., and T. W. Haycraft, B.A. ... ... ... c 90 Redress by, 1892. By H. F. Lynch, Solicitor... ... ... ... b 161, b 162 Do. 3rd edition, 1898 8416,3423,6424 Law of, 1898. B. W. O. Crewe ... 3 371 and Awards, Law of, 1897. i'^^ edition. By J. H. Redman ... ... ... a 195 Arbitrator, Power and Duty of an, and Law of Submission and Awards, 1891. 7th edition. By T. Russell, M. A. and H. Russell, B.A. ... a 80 Arbitrators' Manual, 1893. By J. S. Salaman ... 092 Argus Annual (Cape of Good Hope), 1895 ... e loi Arithmetic, Equational, 1854. By W. Hipsley... c 113 Do. 1858. Do. ... CI12 1 301 Arithmetic, Thomson's Higher Robinson's Barnard Smith's, 1896 C. Pendlebury, 1898. Part I. j» »» ti •'•■'■• E. Wingate, 1720.., E47 E58 c 224 C225 c 226 B393 A 144 »i »i >> Art of Reckoning, Howard's, 1894 Ashton- under- Lyne, Abstract of the Treasurer's Accounts, 1894-95 ... ... ... c 176 Do. do. 1895-96 ... ... b 301 Do. do. 1896-97 ... ... B 323 ■ Do. do. 1897-98 ... ... B 380 Corporation Manual, 1894-95 ... ... c 177 1895-96 ... ... c 187 1896-97 ... ... c 200 1897-98 ... ... c 214 Atkin, F. Book-keeping made Easy ... ... c 115 Atkinson, F. Review of the Export Trade of India d 36 Atlanta (Oa.), Catalogue of Cotton States' Exhi- bition, 1895 ••• ••• ••• ••• ^23 City Report, 1894 ... ... ... e 42 Atlas, The " Times," 1895. [See Reference Library at end.) Aubrey, W. H. S. Stock Exchange Investments, 1896 ... ... ... ... ... B 294 Auctions, Law of. 6th ed., 1882. ByJ. Bateman, ,1.,^ I -^ * J_^ « •«• ••■ ••• ••• ••• J Auditing, ^lanual on, 1884. By T. Wood, F.S.A.A., R. J. Melburn, and H. R. Bailey ... a 35 __ A Practical Manual on, 1892. By L. R. Dicksee, F.C.A. ... ... a 87, a 119, a 136 Do. do. 2nd edition, 1895 ^ ^^^f ^ ^92 Do. do. 3rd ,, 1898 A 213, A 220 Auditors and their Liabilities. A Lecture by O. M. Wihl, B.A., LL.B. c 6 and their Responsibilities. 5th edition, 1889. By F. W. Pixley, F.C.A. ... ... a 74 Do. 6th edition a86, A118 Do. 7th ,, 1896 A 167, A 191 u 302 Average, Law of General, 1873. By R. Lowndes Handbook of, 1868. 3rd edition By M. Hopkins... ... Bailment and Agency, Law of, 1898. By D. F. Ranking, LL.D. ... ... ... ... Baird, J. Remarks on the Laws of Succession and Devolution of Property, 1894 ••• Baltimore (Md.), City Report, 1894 BANKING AND FINANCE— Bankers' Magazme (U.S.A.), January, 1896 Banking Practice, Questions on. Third edition. By W. T. Agar Banking, Gilbart on, History, Principles and Practice, 1896. Revised by A. S. Michie c 207, ■ Methods and Machinery of Practical (U.S.A.), 1895. By C. B. Patten. Theory and Practice of, 1892. By B 14 A 50 »375 B214 E5 H. D. McLeod, M.A. Vol. I. . Do. do. >» IL... Bills of Exchange, Notes and Cheques. 3rd edition. By Judge Chalmers Do. do. 4th edition ... Bills, Cheques, Notes and 1.0. U*s, Law of, 1877. By J. W. Smith, LL.D. ... Currency and Finance, Investigations in, 1884. By W. S. Jevons Finance, Essays in, 1880. 2nded. ByR.Giffen Foreign Exchanges, The A. B.C. of, 1895. By Geo. Clare Free Trade, Protection or (U.S.A.) Guide to Investors (U.S.A.), 1895 Money, Trade and Industry, 1889. By F. A. Walker Negotiable Securities, The Law of, 1896. By W. Willis, Q.C. ... E 29 b86 c 208 E75 A 124 A 125 B 15 B 310 c 227 A 207 b6 C209 E48 E28 B39O B 152 BANKING AND FINANCE (cont.)— Phases of Panics, 1896. By Charles Woolley, F.S.A.A. ... Securities, Law of Money, 1885. 2nd edition. By C. Cavanagh, B.A. Silver Question, The. Paper by G. Jamieson Bankrupts* Accounts, New South Wales, Aus- tralia, 1894. By H. Priestley, A.S.A.A. Bankruptcy, The Law and Practice in, 1891. 5th edition. By the Hon. R. V. Williams A Manual of Practical Law, 1891. By C. F. Morell Law and Practice in New South Wales, 1896. By H. Priestley, A.S.A.A. 1891. By T. M. Stevens, M.A. and Deeds of Arrangement — Rights A 176 B 62 A 140 B 240 A 61 C5I B243 B 166 andDutiesof Trustees, 1893. By H.F.Wreford, Principles of. 1 891. 5th edition Do. do. Do. do. ... c 120, c 154 By R. Ring wood, B.A., B 109,6110,6230 6th, 1895 »» B 255,8256,6257 7th, 1899 j> 8404,6405,6406 Act. 4th edition. By Law of, 1869 G. Y. Robson Act, 1883. By Judge Chalmers and E c 23 b8 Hough, Inspector in Bankruptcy Acts, 1883 to 1890. By Judge Chalmers and E. Hough, Inspector in Bankruptcy b 9, e 131 Do. 4th edition. 1896 b 135, b 136 — i^96._ By Gibson and Weldon ... a 165, a 221 Barclay, T. Companies and British Securities in France, 1899 ... Barnard "Smith. Arithmetic, 1896 Barnsley, Borough of. Corporation Accounts, 1884-87 ... Barrow = in -Furness, Borough of, Treasurer's Accounts, 1897-98 ... Bateman, J. Law of Auctions, 1882. 6th edition Beeton, — . The Law of Landlord and Tenant... B 16 c 224 D 46 6 386 C3I c 50 304 Beeton, — . The Law relating to Wills, Executors and Trustees ... :•• . ••; Bentham, J. Theory of Legislation ibjb ... Bfrham, J. C. Lees' Laws of British Shipping and IMarine Insurance, 1877. loth edition ... Bills, Cheques, Notes and I.O.U.'s, Law ot, 1877. By J. W. Smith, LL.D. ... ••• Bills of Exchange, Notes and Cheques. 3rd edition. By Judge Chalmers ... ••■ Do. do. 4th edition, ibgi .. c 36 c 21 B50 c 227 B 15 B 191 Bills of Sale Acts, 1878 and 1882. 6th edition. By Herbert Reed... ... ••.:. o"* r..Z Do. do. I oth edition, 1895 B310 Birmingham, City Accounts, 1891-92 1892-93 1893-94 ... 1894-95 ... 1895-96 ... 1896-97 ... 1897-98 ... A Counting-House Dictionary. (See Reference Library at end.) >» »> t> f» »» fi t» ind D77 D78 D 76 D 127 D 136 D 151 D 179 Bithell, R. edition, v-'-- ^ r .l >- *. Blackburn, Treasurer's Accounts of the County Borough of, 1894-95 ... „ ••• . Do. do., 1895-96 . Do. do., 1896-97 Do. do., 1897-98 Blackborow, H. S. Lecture on Brewery Accounts, 1899 - -. ^ ••• . •••r. /^2,c4 Bloemfontein (S. Africa), Corporation Report, 1891-92, 1893-94' and 1894-5 ... ••• Bolton, Borough of, Treasurer's Accounts, 1887-88 1000-09 1889-90 1890-91 B 172 1891-92 B 173 1892-93 B 171 1893-94 B 224 1894-95 B 265 1895-96 B 308 i» »» j» »j >> »» II »» »» f> l» tt tt If B 266 A 172 B 372 B376 E 183 B 92 B93 B94 »» f> 305 Bolton, Borough of. Treasurer's Accounts, 1896-97 b 327 1897-98 B388 >j Bonn, Prof. Decimal Albert System of Weights, Measures and Coins, compared with French Metric System, 1869 ... ... ... b 142 BOOK-KEEPING, AUDITINQ & ACCOUNTS— Accountants* Accounts. By W. H. Fox, F.C.A. .. ... ... ••• D24 Accountants' Handbook. By R. C. Millar b 168 Accountants' Manual. Vol. i, 1884-87 ... b 144 . Vol. IL, 1887-90 ... ... B 145 Accounting, Pamphlet on. By T. H. Leavitt e 151 Accounting System, Self-proving. By A. O. Kittredge, 1897... ... .•• ••• e ^39 Asylum Accounts, a Treatise on, 1890. By R. Bryning, A.S.A.A.... ... b 117, b 118 Atkin, F. J. Book-keeping Made Easy ... CI15 Auditing, Manual on, 1884. By T. Wood, R. J. Melburn, and H. R. Bailey ... a 35 Practical Manual on, 1892. By L. R. Dicksee, F.C.A. ... ... a87,aii9,a 136 - Do. 2nd edition, 1895 a 160, a 192 . - Do. 3rd ,, 1898 A2I3, A220 Auditing of Building Societies' Accounts (Victoria). Lecture by F. G. Hooke ... b2ii Auditors and their Liabilities. Lecture by O. M. Wihl, B.A., LL.B. ... ... c6 Auditors and their Responsibilities. By F. W. Pixley, F.C.A. 5th edition ... a 74 Do. 6th ,, a 86, A 118 - Do. 7th „ 1896 A 167 A 191 Balancing for Expert Book-keepers. By G. P. Norton, F.C.A. ... ... ... a 126 Bankrupts' Accounts, 1894. By H.Priestley, A.S.A.A. (N.S.W.) B240 Brewers' Accounts, 1894. By W. Harris... b 169 Brewery Accounts. A Lecture by H. S. Blackborow, A.S.A.A., 1899. ... c 2, c 4 Broadbridge, J. J. Book-keeping, 1885 ... 028 3o6 BOOK-KEEPING, AUDITING & ACCOUNTS (cont.)-^ Broadbridge, J. J. Book-keeping, 1888 ... b 122 Bryant and Stratton. Book-keeping (U.S.A.;, 1863 ... ••• ••• ••• ^ ^4^ Book keeping for Schools (U.S.A.), 1861 ... ... ••• .••• ^'4^ Buchhaltunsrs Tractates, von Luca Pachioli a 91 Builders* Book-keeping. 2nd edition, 1895. By S. Saker, F.S.A.A. ... ... c 180, c 186 Building Societies, Book-keeping for Ter- minating, 1895. i^y J- ^- Lees ... B285 Audit of (Victoria). Lecture by F. G. Hooke... ... ... ... b2ii Cariss, A. Book-keeping, 1883 ... ... 047 Carlill, J. A. Principles of Book-keeping, 1896 b 205 Carr, E. Book-keeping and Auditing. A Lecture ... ... ••• ••• c 76 Complete System of Practical Book- keeping ... ... ... ••• ^ 15 Do. 2nd edition ... d 16 Investors' Book-keeping, 1892 c87,c88 Carter, T. H. Practical Book-keeping. 6th edition ... ... ... b58,bi95 Child, P. Book-keeping and Accounts BII3,BI37,BI92 Partnership Accounts, 1896 B286, B361, B362 Commercial and School Book-keeping. By A. F. Notley, 1884 ... ... ... c 105 Company Secretaries, Book-keeping for. By L. R. Dicksee ... ... 6241,8242 Company Secretary, The, 1895. By \V. H. Fox ... ... ... ... D I 16 Complete Accountant, The, 1891. By C. M. Powers (U.S.A.) ... ... ... e 134 Co-operative Societies, Book-keeping for, 1880 ... ... •.. ... 1^39 Cory, I. P. Practical Treatise on Accounts ... b 78 J 307 BOOK-KEEPING, AUDITING & ACCOUNTS {cont.)^ Cost Accounts as applicable to Shipbuilding. By T. Plumpton, A.C.A. ... ... b 287 Cost Book, The. Its Principles and Practice as applicable to Mining, 1854. By Thos. Tapping ... ... ••• ••• b i Cost Records, Notes on. By J. Mann, Junr., M.A. ... ... ... B 140, b 140^ D2I Cummins, C. Book-keeping, 1887 ... Double and Single Entry Book-keeping. By J. H. Lewis ... Double Entry Book-keeping, 1852. By D. Sheriffs 1893. By O. R. F. Minck d68 c 107 C185 Elementary Book-keeping, 1894. ByG. Lisle, C.A. ... ... ... ... ... C150 Elements of Book-keeping, 1813. By J. Morrison ... ... ... b 141, b 157 English System of Book-keeping. 2nd edition. By T. Jones... ... ... d 84 3rd edition. Do. ... 056 Examination Papers in Book-keeping, 1888. By J. T. Medhurst, F.S.A.A. .... ... 043 Executorship Accounts, 1889. By O. H. Caldicott, F.C.A B91, b 115, b 251 Do., 1898. 3rd edition b 397, b 430, b 431 By F. Whinney, B.A. ... B220,B227 Executorship, Law and Accounts, 1895. By D. F. Ranking, M.A., LL.D., and F. Wise- man, A.C.A. ... ... B260, B277, B340.B341 Do. 2nd edition, 1898 b 398, b 399, b 400 Factory Accounts. By E. Garcke and J. M. Fells. 3rd edition ... ... ... b 59 Do. do. 4th edition, 1893 b 188, b 425 Farmers and Estate Owners, Book-keeping for, 1893. % J- M- Woodman ... c 173 General Book-keeping, 1893. By G. E. S. Whatley ... ... ... ... b 204 3o8 Book-keeping, auditing & accounts (cont.)— Gold Mining and Exploration Companies, Accounts of, 1897. By T. Donald b 284, b 346 Goodwill and its Treatment in Accounts, 1897 By L. R. Dicksee, F.C.A. ,.. b 353) b 355 Goodwin's Improved Book-keeping and Business Manual (U.S.A.) ... ... e 135 Goodwin's Practical Instruction for Business Men .. ... ... ... E 99 Greenwood, W. J. Book-keeping Made Easy, 1892 Do. Do. 2nd edition 6th jj ... C54 c 89, c 151 ... C22I Hall, J., Book-keeping with Charts Do. 2nd edition Hamilton and Ball. Book-keeping, 1886 — Do. 1890 Do. 1893 Heavy Trial Balances Made Easy. By B89 B90, B 193 c 71 c 72 CI63 A 209 B 210 J. G. Craggs .. Hotel Book-keeping, Tabular System, 1894. By G. E. S. Whatley ... Investors' Book-keeping, 1892. By E. Carr c 87, c 88 Italian Form, Book-keeping Methodised ac- cording to, 1741. By J. Mair, A.M. Italian System, Brief Treatise on Book- keeping according to the. By J. E. C. Volmer Joint 5tock Company Book-keeping, 1892. Pamphlet by N. Marsden, A.S.A.A. Lawyer's Cash Book, 1890. By J. W. McClymont ... Longman's Advanced Book-keeping, 1894. By A. Nixon, F.S.A.A. ...c 153, c 196, c 197 Longman's Studies and Questions in Book- keeping and Advanced Accounts (Banking and Exchange), 1898. By A. Nixon, X^.o.x\.iik« ... ... ..« .., C 223 CIO3 CI49 D59 c 109 309 BOOK-KEEPING, AUDITING & ACCOUNTS {cont.)— Mercantile Accounts, Compendium of the Law and Usage of, 1850. By A. Pulling c 3 Mine Accounts and Book-keeping, 1897. By J. G. Lawn ... ... ... a 196 Mine Cost Sheet Forms for Mining Companies, 1897. By A. G. Charleton ... ... b 325 Mining Accounts and Cost Sheets, 1897. By A. G. Charleton ... ... ... b 324 Newspaper Accounts, 1895. By Norton and Feasey ... ... ... ... a 146 Newspapsr Book-keeping, 1895. By C. Comins, A.C.A. ... ... ... diio Pixley and Wilson, Book-keeping, 1892 ... C174 Practical Book-keeping, 1838. By C. Morri- son ... ... ... ... ... B 159 Principles and Practice of Book-keeping, 1890. By K. S. Maniaiyar, A.S.A.A. ... b 66 Public Institutions, Manual of Book-keeping for. By J. W. Palmer ... .. a 78 Railway Accounts and Finance. By J. A. Fisher. 2nd edition ... ... .. B234 Rules and Hints for Students on Book- keeping, 1888. ByJ.T.Medhurst, F.S.A.A. c 68 Shop-keepers' Accounts, 1897. ^Y S' ^- Q^^^ ^ 35<^ Society of Arts Boak- keeping Paper, Autumn, 1891, Key to the. ... ... c 86 Solicitors' Book-keeping. By G. J. Kain ... b 160 Do. 1895. By G.J. Kain ... b 174 Do. 1888. By J. M. Woodman ... b 102 Soule's Book-keeping & Accounts (U.S.A.). 4th edition Squire, W. Modern Book-keeping, 1769 Statistical Book-keeping. By F. C. Krepp Stock Exchange Accounts, 1895. ^7 S. H. M. Killik, F.S.A.A. ... ... 0161,0175 Students, Book-keeping for Accountant, 1893. Bv L. R. Dicksee, F.C.A. ... ... b 261 Do. 2nd edition, 1897 ... b 352 E174 c 114 ^55 3IO BOOK-KEEPING. AUDITING & ACCOUNTS {cont.)— Textile Manufacturers* Book-keeping. 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Lynch, SoHcitor. 3rd edition ... ... ... ... ... b 149 Do. do., 1894 4th ed. 8212,6213,3276 Do. do., 1898 5th „ B 367, 1)368,6369, B 374 Lisle, G., Elementary Book-keeping, 1894 ••• c 152 Local Government Act, 1888, with Notes. By W. A. Holdsworth ... ... ... 069, Act, 1894 ••• ••• ••• c 126, Act, 1894, Parish Councillors' Guide to. By H. C. Richards, W. H. C. Payne, and J. P. H. Soper, Barristers Annual, 1893 1895 1896 1897 1898 1899 Board, Nineteenth Annual Report, 1889-90 c c III 190 j> i> j> j» j> c c c c Logarithms, Six figure, Tables of. By R. Farley {See Reference Library at end.) London, City of. Chamberlain's Accounts of the Corporation of the, 1880 135 137 157 181 c 193 c 205 C 222 A 36 Do. - Do. - Do. - Do. -Do. - Do. - Do. - Do. - Do. - Do. - Do. - Do. - Leadiner Men 1881 1882 1883 1884 1885 1886 1887 1888 1889 1890 1891 1892 of, 1895. By ••• ■•• ••• the Law of Marine Biographical Society Lowndes, R. Treatise on Insurance, 1881 . Lowndes, R. Law of General Average, 1873 British D I D 2 I>3 D 4 D 6 D 7 D 8 D9 D 10 D II D 12 D 13 D 121 B 64 B18 331 Louisville (Ky.), City Accounts, 1894 ... ... e 36 Lurmuth, G. H. Guide to the Law of Landlord and Tenant ... ... ... ... 073 Lynch, H. F. Rights and Duties of Liquidators, Trustees and Receivers. 3rd edition ... b 149 • Do. do., 1894. 4th ed. 3212,6213,6276 Do. do., 1898. 5th,, B 367, B 368, B 369, B 374 Redress by Arbitration, 1892 ... b 161, b 162 Do. 3rd ed., 1898 B 416, B 423, B 424 Partnership Articles Epitomised and Explained ... ... . . ... 027 Revise Work for Accountant Students b 229, b 426 M Macaulay, Lord. Miscellaneous Writings and Speeches ... ... ... ... c 96 Essays and Lays of Ancient Rome ... 097 Life and Letters. By Sir G. O.Trevelyan c 98 History of England, from Accession of James IL Vol. L ... c 94 Do. ,, IL ... c 95 Macclesfield, Borough of, Abstract of Accounts, 1890-94 ... ... ... ... ... B217 Do. do. 1895-96... c 199 Do. do. 1896-97... 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Lawn ... c68 c 119 c 184 C37 A 53 c 133 c 162 B 311 1) ^53 ^ 157 B 168 E 2 c 185 E 61 C 122 C75 A 196 333 Mine Cost Sheet Forms for Mining Companies, 1897. By A. G. Charleton Mining^ Companies, within the Stannaries, Rules on Winding-up, 1862 Mining: Accounts and Cost Sheets, 1897. By A. G. Charleton ... Money, Trade, and Industry. 1889. By F. A. Walker Montreal (Canada), City Report, 1893 ... Morrell, C. F. Probate and Administration, 1882 The Law of Wills, 1886 Manual of Bankruptcy Law, 1891 Morrison, J. Elements of Book-keeping, 181 3. B141 MUNICIPAL ACCOUNTS— Accrington, Borough of, 1894-95 Albany (N.Y.), City of, 1894 Ashton- under- Lyne, Borough of, 1894-95 ... 1895-96 ... 1896-97 ... 1897-98 ... Corporation Manual, 1894-95 1895-96 >j 11 j> »> ti >» »» f» i> 1897-97 1897-98 Atlanta (Ga.), City of, 1894 Baltimore (Md.), 1894 Barnsley, Corporation of, 1884 to 1887 Barrow-in-Furness, Borough of, 1897-98 Birmingham, City of, 1891-92 „ 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 Blackburn, Borough of, 1894-95 1895-96 1896-97 1897-98 it »» >> 11 If B325 C05 B324 B 390 E 41 c 104 c 108 C57 , B157 A 151 E 108 c 176 B 301 B 323 B 380 c 177 c 187 c 200 c 214 E 42 D 46 B386 D77 D 78 D 76 D 127 DI36 D 151 DI79 , B 266 A 172 , B372 , B376 334 MUNICIPAL ACCOUNTS (coniiuued)^ Bloemfontein (S. Africa), Corporation of, 92, 1^93-5 Bolton, Borough of, 1887-88 1888-89 1891- »» »» If 11 »» )» »> >> i» >» 1889-90 1890-91 1891-92 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 Bootle, Borough of, 1890 Boston (Mass.), City of, 1894 Bradford, Borough of, 1892-93 1893-94 1894-95 1895-96 1896-97 „ 1897-98 Brighton, Borough of, 1894-95 1895-96 1896-97 1897-98 ri »> It II n • •• Bristol, City of 1893-94 ,, 1895-96 ... „ 1896-97 ... ,, 1897-98 ... Brooklyn (N.Y.), City of, 1893 Buffalo (N.Y.), City of, 1894-95 Cambridge, Borough of, 1897-98 .. Cape Town, Corporation of, 1893-95 Carnarvon, Borough of, 1894-96 .. Cheltenham, Borough of, 1891-92 .. „ 1892-93 .. „ 1893-94 •• „ 1894-95 .. „ 1895-96 .. E 186 B 92 B93 B94 B 172 B 173 B 171 B 224 B 265 B 308 B 327 B388 A 76 E 17 B 203 B 233 B 288 B315 B 349 B 402 D 114 D 134 D 148 D 180 A 157 D 135 D 152 D 156 £ 4 E 114 A 212 E 180 B 306 D 61 D 67 D85 D 120 D 132 335 MUNICIPAL ACCOUNTS {continued)-— Cheltenham, Borough of, 1896-97 ... ,, 1897-98 ... Chicago (111.), City of, 1894 Public Works Depart- ment, 1894 >» ii It n Cincinnati (O.), City of, 1894 Cleveland (O.), City of, 1894 Crewe, Borough of, 1893-94 1894-95 1895-96 1896-97 „ 1897-98 Croydon, Borough of, 1894-95 1895-96 1896-97 1897-98 Denver (Col.), City of, 1894 Detroit (Mich.), City of, 1894 Doncaster, Borough of, 1894-95 1895-96 1896-97 1897-98 Board of Trade, 1894 >i It Douglas, Town of, 1892-93 Duluth (Minn.), 1893-94 Durban (Cape Colony), Corporation of, 1890-9 1S92-95 >> Eastbourne, Borough of, 1895-96 . ,, 1896-97 ... „ 1897-98 ... Gateshead, Borough of, 1888 Gloucester, City of, 1894-1895 Halifax (Nova Scotia), City of, 1893-94 Hamilton (Ont.), City of, 1894 Hertford, Borough of, 1894-95 „ 1896-97 » 1897-98 Hey wood, Boro jgh of, 1897-98 1895- 96 D 177 D 181 E 24 E 16 E 82 E 35 E I A 137 A 150 A 181 A 197 A 215 A 267 A 175 A 190 A 20G E 133 E 34 B273 B307 B 418 B419 B 132 E43 E 179 E 175 B 309 B 333 B 420 B 105 B 268 E55 E 27 A 153 A 185 A 21 7 B377 33^ MUNICIPAL ACCOUNTS (continued)— Hull, Corporation of, 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 »» »• »» >» Kendal, Corporation of, 1888 Kimberley (Cape Colony), Corporation of, 1891-95 Leamingrton Spa, Borough of, 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 Leicester, Corporation of, 1896-97 ... „ 1897-98 ... Lincoln, City of, 1888 and 1891 — „ 1891-92 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 London, City of. Chamberlain's Accounts, 1880 1881 1882 1883 1884 1885 1886 1887 1888 1889 1890 .1891 1892 »> j» it It tt It »» >) )) i> tt »t j> A 121 A 129 A 147 A 171 A 182 A 201 C ?6 E 178 B 179 B 219 B 258 B 298 B 334 B 396 A 187 A 203 B 134 B IcS9 B 190 B 250 B 281 B 291 B 348 B 366 D I D 2 D 3 D4 D 5 D 6 D 7 D H D9 D 10 D II D 12 D 13 337 MUNICIPAL ACCOUNTS {continued)— Louisville (Ky.), City of, 1894 Macclesfield, Borough of, 1890-94 ... 1895-96 ... 1896-97 ... 1897-98 ... »i >i Manchester Electrical Department, 1897-98 Middlesbrough, Borough of, 1896-97 ,, 1897-98 Milwaukee (Wis.), City of, 1894 ••• Minneapolis (Minn.), City of, 1893 and 1894... Montreal, City of, 1893 Newark (N.J.), City of, 1894 Newcastle- under- Lyme, Borough of, 1895-96 „ 1896-97 1897-98 >> New Haven (Conn.), City of, 1895 New Orleans (La.), City of, 1895 New York (N.Y.), City of, 1887 1888 11 »» »i »i »» It tt 1889 ..• 1 890 1891 1892 ... ... 1893 1894 (PubUc Works De- partment), 1894 Northampton, Borough of, 1892-93... 1893-94... 1894-95... t> A IIO, A 141, Norwich, City of, 1895-96... Nottingham, City of, 1887-88 1888-89 1889-90 1890-91 1891-92 1892-93 1893-94 1894-95 n »» fi 11 »» E 36 B 217 c 199 B33I B 382 B 2 D 153 D 157 E 2 E 61 E 41 E 116 B305 B373 B 421 E37 E 113 E 6 E 7 E 8 E9 E 10 E II E 12 E 13 E 14 A III A 142 A 168 E 296 A 37 A 38 A 39 A 40 A 41 A 106 A 130 D 119 338 MUNICIPAL ACCOUNTS (contiuued)-- Nottingham, City of, 1895-96 __ „ 1896-97 „ 1897-98 Oldham, Borough of, 1894-95 1895-96 1896-97 1897-98 If >♦ li Ottawa, City of, 1894 Oxford , C ity of, 1 894-95 ... ,i 1895-96 ... _ ,, 1896-97 ... „ 1897-98 ... Philadelphia (Pa.), City of, 1894 ;•• •;• ,, (PudIic Works Department), 1894 Pietermaritzburg (Natal), City of, 1891-92 and 1893-95 ••• •" "* -rC"' Pittsburg (Pa.), City of (Public Works De- partment), 1894 Preston, Corporation of, 1892-93 ... 1893-94 ... 1894-95 ... 1895-96 1896-97 ... 1897-9^ ... Quebec, City of, 1893-94 •• Ramsgate, Borough of, 1896-97 ... ,, 1897-98 Reading, Borough of, 1891-92 1892-93 1893-94 1894-95 1895-96 1896-97 „ 1897-98 Rhondda Urban District Council, 1897-98 Richmond (Surrey), Borough of, 1891-92 1892-93 1893-94 t» f» >t n ft l» D 137 D 150 D 158 B 356 B 357 B358 B 385 E 18 B 269 B299 B 335 B 384 E 165 E38 E 181 E 112 D 69 D III D 128 D 141 D 176 D 186 K 54 A 135 A 204 A 113 A 132 A 133 A 169 A 183 A 184 A 218 B 187 B 154 B 175 B 225 339 MUNICIPAL ACCOUNTS {continued)— Richmond (Surrey), Borough of, 1894-95 1895-96 1896-97 1897-98 »» »f St. John (N.B.), City of, 1894, i895' St. Louis (Mo.), City of, 1894-95 ••• St. Paul (Minn.), City of, 1894 5alford. Borough of, 1886-87 „ 1887-88 1888-89 1889-90 1890-91 1891-92 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 Salop, County of, 1896-97 ... ,, 1897-98... Salt Lake City (Utah), 1894 San Francisco (Cal.), City of, 1893-94 „ 1896-97 ... 1897-98 If f» If »» If If f» »» »? Scarborough, Corporation of, 1888... 1894-95 1895-96 1896-97 1897-98 »» >» >> »» Seattle (W^ash.), City of, 1894 and 1895 Sheffield, City of 1887-88 .. 1888-89.. 1889-90.. 1890-91 .. 1891-92 .. 1892-93 .. 1893-94.. 1894.95 .. >> 11 n »» f> ... B 271 ... B 304 ... B 332 ... B 394 E 5I' E 5 ... E 138 E 3 ... A 28 ... A 29 ... A 30 ... A 31 ... A 32 ... A 33 ... A 115 ... A 134 ... A 156 ... A 177 ... A 188 ... A 205 ... B 329 ... B 381 ... E 59 E 39, E 40 ... E 148 Vol. L E 178 ... B 45 ... A 154 ... A 174 ... A 193 ... A 210 ... E 56 ... D 20 ... D 25 ... D 26 ... D 27 ... D 28 ... D 29 ... D 30 ... D 31 340 MUNICIPAL ACCOUNTS {continued)-^ Sheffield, City of, 1895-96... 1896-97... ... 1897-98... Water Department Accounts, 1893-96 1896-97 1897-98 a )> a It Shoreditch, Vestry of St. Leonard, 1890-91... 1891-92... 1892-93... 1893-94... 1894-95... 1895-96... 1896-97... 1897-98... >» 1} n Southampton, Borough of, 1887 1888 »» ti »f If >i f} II »» 1889 ... 1890 1891 1892 1 894 1894-95... 1895-96... 1896-97... 1897-98... »» >> i» Stafford, Borough of 1893-94 1894-95 1895-96 1896-97 1897-98 Toronto (Ont.), City of, 1894 Trois- Rivieres, City of, 1894 Tunbridge Wells, Borough of^ 1896-97 ,, 1897-98 Wakefield, City of, 1894-95 1895-96 1896-97 ,, 1897-98 Wallasey Urban District Council, 1897-98 ... »> »» D 32 D33 D34 D74 D 130 D 178 D 82 D 62 D 64 D83 D 118 D 138 D 154 D 182 B 96 B97 B 98 B 100 B lOI B 112 B 114 B 120 B 412 B4I4 B 218 B259 B 300 B 207 B383 E 63 E 152 A 194 •A 211 B 270 B 303 B 328 B 391 A 216 II MUNICIPAL ACCOUNTS {continued)— Warrington, Corporation of, 1893-94 1894-95 1895-96 1896-97 „ 1897-98 Wednesbury, Borough of, 1894-95 .. „ 1896-97... ,, 1897-98... West Bromwich, Borough of, 1896-97 „ 1897-98 West Ham, Borough of, 1891-92 . 1892-93 . 1893-94 . West Hartlepool 1894-95 1895-96 1896-97 1897-98 Borough of, 1892-93 „ 1893-94 f. 1894-95 ft 1895-96 It 1896-97 1897-98 »> Wigan, Borough of, 1887-88 1888-89 1889-90 1890-91 1891-92 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 1898-99 Winnipeg (Man.), City of, 1894-95 York, City of 1892-93 M 1893-94 „ 1894-95... A A A A A A A A 148 149 173 189 202 186 198 D 149 D 159 B 161 B 165 B 227 B 278 B 329 B 326 B 379 D 63 B 262 B 263 B 297 B 330 B378 B 103 B 104 B 124 B 125 B 237 B 238 B 239 A 145 A 170 A 180 A 199 A 219 E 64 B 178 B 180 B 181 tK 342 MUNICIPAL ACCOVNTS-(conitnued). York, City of, 1895-96 ,, 1896-97.,, ..r ,, 1897-98,,. . . Yorkshire, West Riding of, 1892-93 „ 1893-94 Municipal Government in Great Britain. By Albert Shaw In Continental Europe. By Albert Shaw Municipal Officers' Guide (Victoria),with Specimen Books of Account Murray, K, B. Year Book of Commerce, 1889... „ 1891... ,, 1892,.. Murray and Carter, Income Tax Practice, 1895 B248, Do. do. 2nd edition, 1899 N Nasmith, D, The Institutes of English Adjective Law, 1879 Natal Building: Society, 15th Annual Report and Accounts, 1896-7 ... National Wheat Stores, Report of Agricultural Committee on, 1897-98 Negociable Securities, The Law of, 1896. By Newark (N.J.), City Accounts, 1894 Newcastle -under- Lyme, Borough of. Abstract of Accounts, 1895-96 Do., 1896-97 Do., 1897-98 B 182 B 184 B185 B235 B 236 E44 E45 D 81 B56 B57 BI47 B 319 B 429 C35 E 169 D 14 B 152 E 116 B305 B 373 B 421 E 37 E 113 New Haven (Conn.), City Accounts, 1895 New Orleans (La.), City Accounts, 1895 New York (N.Y.), City Accounts, 1887-8-9, 1890-1, 1892-3-4 ... ... ... ... E 6 to E 13 Do. (Public Works Department), 1894 ••• ^ ^4 Newspaper Book-keeping and Accounts. 1895. By C. Comins, A.C.A. ... ... ... d no A 146 B 201 343 Newspaper Accounts, 1895. By B. T. Norton and G. T. Feasey Nicholson, W. Practical Fire Insurance Nixon, A, Longman's Advanced Book-keeping, 1894 ... ... .. 0153,0196,0197 Longman's Studies and Questions in Book-keeping and Advanced Accounts (Bank- ing and Exchange) ... ... ... c 223 Northampton, Abstract of the Accounts of, 1892-93 A no, A III „ 1893-94 A 141, A 142 ,, 1894-95 A 168 Norton, Q. P. Textile Manufacturers' Book- keeping ... ... ... ... A 71, Balancing for Expert Book-keepers Norton and Feasey, Newspaper Accounts, 1895 Norton and Lynch. Chartered Accountants' Examination Guide, 1887. ist edition Do. 2nd A 120 A 126 A 146 j» Norwich, City Accounts, 1895-96 Notley, J. F, Commercial and School Book- keeping, 1884 Nottingham, Borough of, Annual Accounts, 1887-88 1888-89 1889-90 B77 B yya B 296 c 105 A 37 A 38 A 39 A 40 A 41 A 106 A 130 1890-91 1891-92 1892-93 1893-94 1894-95 D 119 1895-96 D 137 1896-97 D 150 1897-98 D 158 o ** Office Men's Record " (New York), 1893 Official Handbook of South Africa, 1892. John Noble ... E 143 By ,.. 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Stevens, M.P. ... ... ... ... 085 Partnership Accounts, 1896. By P. Child, A. C. A. b 286 B 361, B 362 Partnership, Digest of the Law of, 1890. 5th ed. By F. Pollock ... ... 625,6198,3222 Do., 1895 ^^^ ^^' B 200, B 246, B 222, B 339 345 Partnership, Treatise on the Law of, 1888. By Sir N. Lindley. 5th edition ... ... a 58 Do. do. 6th ed., 1893 ^ ^66 Law of, 1899. By A. Underhill, M.A., LL.D. ... ... ... ... c 34' ^ 4^ Partnership Articles Epitomised and Explained. By H. F. Lynch, Solicitor ... ... C27 By D. F. Ranking, LL.D. ... c8i,cioi Patent Law and Practice, 1896. By G. F. Emery c 216 Patents, Trade Marks and Designs, 1894. ^Y D. Fulton, A.M.I.C.E. ... ... ... b 254 Patten, C. B. Methods and Machinery of Prac- tical Banking (U.S.A.), 1895 ••• ••• ^ 75 Pavitt, A. Les Compagnies, Limited, Anglaises, et les Societes Anonymes Fran9aises, 1891 ... b 123 Pendlebury, C. Arithmetic, 1898. Part I. c 225 ,, II. c 226 >j Personal Property, Abridgment of the Law of, 1882. By J. A. Shearwood Phases of Panics. 1896. By Charles WooUey, X7 • w* ^^ ■ -^^ • ■•• •>• ••• ••• Philadelphia (Pa.), City Accounts, 1894 Do. (Public Works Department) B87 a 176 E 165 E38 Pietermaritzburg (Natal), Corporation" Report, 1891-92, 1893-95 ... ... ... ... E 181 Pittsburg (Pa.), City Accounts, 1894 (Public Works Department) ... ... ...E112 Pixley, F. W. Auditors and their Responsibilities, 1889. 5th edition ... ... ... a 74 Do. 6th edition ... ... a 86, a 118 Do. 7th edition, 1896 ... a 167 a 191 The Directors' Handbook, 2nd ed., 1890 b 99 The Profession of Chartered Accountant, 1897 ... ... ... ... ... A 179 Pixley and Wilson. Book-keeping, 1892 ... c 174 Plumpton, T. Cost Accounts as applicable to Shipbuilding ... . . ... ... b 287 Plumptre, C. C. M. Law of Simple Contracts, 1897 ... •.. ... ••. ■•• c 206 346 POLITICAL ECONOMY. Free Trade, Protection or (U.S.A.) e 48 Political Economy, a Brief. By F. A. Walker b 389 History of. By J. K. Ingram ... b 392 Progress and Poverty, 1883. By Henry George b 370 Silver Question, The. Paper by G. Jamieson a 140 Wealth of Nations. By Adam Smith. a 84, a Ss Pollock, F. Digest of the Law of Partnership, 1890. 5th edition ... ... B25, B198 Do., 1895. 6th ed. b 200, b 246, b 222, b 339 Principles of Contract, 1876 ... ... b 47 Popular Quotations and Phrases. By C. Hartley c 82 Poppleton and Appleby. Estate and Record Book, i«97 Porter, J. B. Laws of Insurance, 1887. 2nd ed. Pratt, W. T. The Law of Friendly Societies, 1888. nth edition Pratt's Income Tax, 1898. 6th edition. By J. H. Redman Preston, Corporation of. 1892-93 ... Do. Do. Do. Do. Do. Priestley, H. Bankrupts' Accounts New South Wales, 1894 Bankruptcy Law and Practice in New Treasurer s Accounts, do. do. do. do. do. 1893-94 1894-95 1895-96 1896-97 1897-98 D58 B63 C44 c I D69 D III D 128 D 141 D 176 D 186 B 240 South Wales, 1896 Probate and Administration, 1882. By C. F. Morrell, Barrister Profit on Return, Buyers' and Sellers' Guide to. nth edition. By A. Ferguson Profits. Lecture by Harry Vigeon (Toronto), 1899 Progress and Poverty, 1883. By Henry George b 370 Property Act, Married Women's, 1882. By T. B. Leonard 13 107 B243 c 104 c 60 E 179 347 Property, Law of Real, 1873. ^^^^ edition. By J. Williams, Q.C. Public Health (London) Act, 1891, Abstract Public Meetings, Handbook for, 1878. By G. F. Chambers, F.R.A.S. Pulling, A. Compendium of the Law of Mercan- tile Accounts, 1850 Put and Call. The, 1896. By L. R. Higgins ... Q B51 c 195 C55 C3 B 27 E 12 Quebec (Canada), City Report, 1S93-94 ... Queensland Institute of Accountants. Lectures, 1893 and 1894 ••• ••• ••• ••• B ^92 Quin, 5. B. Shopkeepers' Accounts, 1897 ... b 350 R Railway Accounts and Finance, 1893. 2nd edition. By J. A. Fisher ... Ramsgate, Borough of. Abstract of Accounts, 1 090-97 ••• "*• •*" '"' ""' Do. do. 1897-98 ... Ranking, D. F. Law of Contract, 1897 Law of Agency and Bailment, 1898 Partnership Articles ... ... c 81, Ranking and Wiseman. Executorship Law and Accounts, 1895... ••• ^ 260, B 277, B340, Do. 2nd edition, 1898 b 398, B399, Reading, Borough of, Accounts, 1891-92 1892-93 1893-94 1894-95 1895-96 1896-97 1897-98 Real Representative Law, 1897. By A. D. Tyssen Receivers, Law and Practice as to. By W .W. Kerr, A.M., 1891. 3rd edition ... b 130, b 199, )j B234 A 135 A 204 c 203 B 375 C lOI B34I B 400 A 131 A 132 A 133 A 166 A 183 A 184 A 218 B 186 B 202 34« Reckoning, Anglo-American Art of, 1889. By C. F. Howard Reckoning, Howard's Art of, 1S94 Redman, J. H. Law of Arbitrations and Awards, IoQ7 •• ••• ••• ••• ••• — ■ Law and Practice of References under the Judicature Acts, 1881 Pratt's Income Tax. C48 A 144 A 195 B 121 C I B 67 B 310 B 121 B 426 B 1S7 c 129 c 130 c 125 6th edition, 1898... Reed, Herbert. Bills of Sale Acts, 1878 and 1882. 6th edition . Do. loth ed., 1895 References, Law and Practice of, under the Judica- cature Acts, 1881. By J. H. Redman Revise Work for Accountants' Students, 1891. By H. F. Lynch ... ... ... b 229, Rhondda Urban District Council, Abstract of Accounts, 1897-98 Richards, H. C. Contested Elections Guide, 1893 Corrupt Practices Prevention Act, 1883, with Notes, 1893 ... Richards, M. Brace for the Law, 1893 Richards, Payne & Soper. Guide to the Local Government Act, 1894 ... .. ... c 135 Richmond,Borough of, Abstract of Accounts,i89i-92 b 154 1892-93 B 175 „ 1893-94 B 225 „ 1894-95 B 271 „ 1895-96 B 304 II 1896-97 B 332 „ 1897-98 B 394 Ringwood, R. Principles of Bankruptcy, 1891. 5th edition ... ... .. b 109, b no, b 230 „ 6th ed. B 255, B 256, B 257 ,, 7th ed. B404, B 405, B 406 Roberts-Jones. Workmen's Compensation Act, 1097 ••• ••• •*• ••• •*• 204 Robinson's Arithmetic ... ... ... E58 Robson, G. Y. Law of Bankruptcy, 1869 Act. 4th ed. c 23 Roubaud, E. French-English Dictionary {See Re- ference Library at end). i> »» ♦I »» 349 Royal Agricultural Society of England. Jour- nal, March, 1896 ... Royal Statistical Society, Jubilee Volume of the, 1 005 • • • • • • • • • • • • " * Journal of the, March, 1888, to December, 1893 Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. B29- 1894 1895 1896 1897 1898 Rudell and Qreig, Law of Trusts and Trustees. 2nd edition, 1898 ... Law of Copyhold Enfranchisement, 1895 Ruegg, A. H. The Students' " Auxilium " to the Institutes of Justinian ... ... ... Russell, F. and H. Power and Duty of an Arbitra- tor, and the Law of Submission and Awards. 7th edition, 1891 ... Rutter, H. Exchange Tables between England, India and China, i860 {See Reference Library at end). B 176 B28 -B34 B35 B 36 B 38 B 39 B 40 B387 c 170 C56 A 80 St. George's Society, New York, Sketch of the Work of the, 1 786- 1 886 ... ... ... e 98 St. John (New Brunswick), City Report, 1894 e 9, e 10 St. Louis (Mo.), City Accounts, 1894-95 ... e 138 St. Mary's Parish, Battersea, Annual Report of the Vestry of, 1889 ... ... ••• b 44 St. Mary's Parish, Bye-Laws of the Vestry of, 1888 B 108 St. Paul (Minn.), City Accounts, 1894 ••• ••• ^3 Saker, S. Builders Book-keeping. 2nd ed., 1895 c 180, c 186 Salaman J. S. Arbitrator's Manual, 1893 ... c 92 Sale of Goods Act, 1893. By Judge Chalmers. 3rd edition, 1896 ... ... ... ••• b 338 i I ' 350 it Salford Union. Analysis of Expenditure, 1895-96 a 138 Saiford, Treasurer's Accounts of the Borough of, 1886-87 A 28 1887-88 A 29 1888-89 A 30 1889-90 A 31 1890-91 A 32 1891-92 A 33 1892-93 A 115 1893-94 A 134 1894-95 A 156 1895-96 A 177 1896-97 A 188 1897-98 A 205 Salop, County of. Abstract of Accounts, 1896-97 b 329 „ „ 1897-98 B 381 Salt Lake City (Utah), City Accounts, 1894 ••• ^ 59 5an Francisco (Cal.) „ 1893-94 e 39» e 4° „ 1896-97 E 148 » 1897-98 Vol. I. E 178 Scarborough, Corporation Accounts of, 1888 ... b 45 1894-95 A 154 1895-96 1896-97 1897-98 »» »i »» f> ff >» it »» It If t* »» »» »» School Calendar, The, 1897-98 Scott, B. Statistical Vindication of the City of London. 3rd edition. Scott, I. The Farm Valuer, 1878 Scottish Chartered Accountants. Oflicial Direc- tory, 1897-98. [See Reference Library at end.) 1898-99 A 174 A 193 A 210 c 100 B75 c 42 >» Scrutton, T. E. Charter-Parties and Bills of Lading, 1886 ... ... . . Seattle (Wash.), City Accounts, 1894-95 Secretaries of PubHc Companies and their Duties, 1890. By T. Brown Do. do. 1896 ... Do. B7 E 56 B 61 B295 do. 1898 3360,6^27,3428 351 Secretary's Manual, The, 1893. By J. Fitzpatrick, F.S.A.A., and V. de S. Fowke, Barrister at- i-'aw ... ... ... ... ^ 39» Do. do. 4th edition, 1897 Secretary's Record Book, The Securities, Law of Money, 1885. 2nd edition. By C. Cavanagh, B.A. Shareholders* and Directors' Legal Companion. By F. B. Palmer. loth edition ... Shaw, Albert. Municipal Government in Great JDriiain ... ... ••• ... ... Do. in Continental Europe Shearwood, J. A. Abridgment of the Law of Personal Property, 1882 ... Sheffield and District Society of Incorporated Accountants, Catalogue of Library ... Sheffield City Accounts, 1887-88 „ 1888-89 „ 1889-90 „ 1890-91 „ 1891-92 „ 1892-93 „ 1893-94 „ 1894-95 „ 1895-96 „ 1896-97 „ 1897-98 Water Department Accounts, 1893-96 ... „ „ 1896-97 ... „ „ 1897-98 ... Sheriffs, D. Double-Entry Book-keeping, 1852 .. Shipbuilding:, Cost Accounts. By T. Plumpton, X~\ ■ V^ ■ XX* ••• ••• ••* ••• ■•• Shirer, J. Desk Book of English Synonyms, 1888 Shopkeepers' Accounts, 1897. By S. B. Quin... Shoreditch, St. Leonard, Metropolitan Vestry and Parish of. Accounts of the Highway and Sani- tary Authority, 1890-91 Do. 1891 92 Do. 1892-93 c 155 c 164 D 19 B 62 065 E 2 E3 B87 B314 D 20 D 25 D 26 D 27 D 28 D 29 D 30 D 31 D32 D33 J^34 D74 DI30 DI78 c 107 B 287 c 172 B 350 D82 D62 D 64 352 5horeditch, St. Leonard, Metropolitan Vestry and Parish of, Accounts of the Highway and Sani- tary Authority, 1893-94 ^ ^3 Do. 1894-95 D 118 Do. 1895-96 D138 Do. 1896-97 D 154 Do. 1897-98 D 182 Shorthand Dictionary. By J. B. Dimbleby. (See Reference Library at end.) Shorthand, Simple. By W. Heather, F.Sh.S. ... c 78 Silver Question, The. Paper by G. Jamieson ... a 140 Slater, J. Epitome of the Law of Arbitration and Awards. 3rd edition, 1898 c 102,0116,0117,0121 Principles of Mercantile Law^ 1894 ... c 37 Smith, Adam, Wealth of Nations ... a 84 & 85 Smith, C. W. The Clerk's Dictionary of Com- mercial Terms. (See Reference Library at end). Smith, J. W. Manual of Common Law. 7th ed. c 32 Law of Bills, Cheques, Notes, and LO.U.'s, 1877 ••• ••• ••• - ^227 Smith, T. E. Summary of the Law of Com- panies. 5th edition ... 6143,61943244 . Do. 6th „ 1897 B 316, B 317, B 318 B 363, B 364 Societies, Scientific and Learned, Year Book of, 1888 A 42 1889 A 43 1890 A 44 1891 A 45 1892 A 82 1893 A 83 1894 A 127 1895 A 143 1896 A 162 1897 A 178 1898 A 200 Society of Accountants and Auditors (incorpo- rated). Annual List of Members, 1887 to 1899. {See Reference Library at end.) 353 Society of Accountants and Auditors (Incorpo- rated), Examination papers, December, 1887, to December, 1896. (See Reference Library at end.) Solicitor, How to become a, 1894. By T. F. Uttley c 93 Soul^. G. Book-keeping and Accounts (U.S.A.) 4th edition ... ... •.., ••• e ^39 SOUTH AFRICA. Accounting, Pamphlet on. By T. H. Leavitt e 151 Corporation Reports — Blomfontein, 1891-92, 1893-94, and 1894-95 ... ... ... ••• ... E 183 Cape Town, 1893-95 e 180 (Chamber of Commerce), 1894 . e 150 Durban, 1890-91 and 1892-95 e 179 Do. 1895-96 ... ... ... ..- E 175 Kimberley, 1891-95 e 178 Pietermaritzburg, 1891-92, 1893-95 ... e 181 Cape of Good Hope — Argus Annual, 1895 ... ... ... e ioi Census Results, 1891 e 182 Customs Transactions, Report of The, 1897 ... -• .-. ... ■•■ E 188 Decisions in Insolvency. By E.J. Buchanan e 145 ,, ,, ,, 2nd edition e 146 Executor's Reference, The, 1885. By J. Foster ... ... ... ... ... b 128 Legal Forms. By J. Foster e 65 ,, ,, 2nd edition ... e 66 Master of the Supreme Court, Report of The, 1897 ... E 185 Postmaster-General, Report of The, 1897 e 186 Practice of Deeds Registry Office ... e 93 Railways, Report of the General Manager of, 1897 ... ... ... ... E 188 Registrars of Deeds, Report of The, 1897 ... ... ... ... ••• E 184 Statistical Register, 1894 ^^^ 1895 e 176, e 177 University Calendar, 1895-96 ... ... e 117 ,f/^ a »> >J 354 SOUTH AFRICA [continued)— History of Our Own Times in South Africa. By the Hon. Alex. Wilmot, K.S.G., 1899. Vol. I II III Natal Building Society. 15th Annual Report and Accounts, 1896-97 Picturesque South Africa. South Africa and the Cape — Judicial Practice, 1893. By C. H. Van Zyl, Attorney-at-Law ... Limited Liability Laws of the South African Republic, 1894. By J. Van Reesema ... Official Handbook, 1893. By John Noble Southampton, Borough Accounts of, 1887 1888 If f» If »} tf f» »f tt i» 1889 1890 1891 1892 1894 1894-95 1895-96 1896-97 1897-98 Specific Performance, 1 88 1. 2nd edition. By Sir E. Fry and \V. D. Rawlins ... Squire, W. Modern Book-keeping, 1769 Stafford, Borough of, Annual Accounts, 1893-94 ... 1894-95... 1895-96... 1896-97 ... 1897-98 ... >> »> »» Stamp Act, 1891, The. By N. J. Highmore Stamp Duties, The Law of. By E. N. Alpe, Barrister-at-Law. 5th edition, 1896 Statistical Vindication of the City of London. 3rd edition. By B. Scott, F.R.A.S. E 180 E 181 E 182 E 149 E 183 EI47 K 153 E 144 B95 B 96 B97 B 98 B 100 B lOI B 102 B 114 B 120 B 412 B 414 A 56 c 114 B 218 B 259 B 300 B207 B383 B 146 C 201 355 Statutes Revised, The. {See Reference Library at end.) Public General, 1870-1898. (S^^ Reference Library at end.) Stead, W.T. Chicago To-day e 49 If Christ came to Chicago e 50 Stephen's Commentaries on the Laws of England, Hints on, 1885. By T. F. Uttley, Solicitor ... c 41 Stevens, T M. Elements of Mercantile Law, 1890 ... ... ... C33, c 123, C133 Do. do. 1897 0134,0136,0139,0162 Bankruptcy Law, 1891 ... ... b 166 Stock Exchange Accounts, 1895. By S. H. M. Killik, F.S.A.A. ... ... ... c 161, c 175 . Investments, 1896. By W. H. S. Aubrey, B 294 c 184 B 27 LL.D. - Law and Customs of. 3rd edition, 1891. By R. E. Melsheimer, Barrister-at-Law, and S. Gardner Put and Call, 1896. By L. R. Higgins B311 B 19 d8o D56 Streeter, G. T. P. Metric System of Weights and Measures, 1896 Student's Leading: Cases, The. 2nd edition. By J. F. Haynes, LL.D. Student's Telephone. June, 1892, to Dec, 1894... June, 1892, to Dec, 1893... June, 1895, to Dec, 1896 D 73, D 65 June, 1897, to Dec, 1898 d 84, d 86 Subject Testament, The, 1890. By W. Foster, F.S.A.A. ... ... ... 059,060 Do. do. 1896 080,099 Succession and Devolution of Property, Remarks on the Laws of, 1894. By J. Baird... Surveyors' Institution, List of members, 1894 ••• 1898 Sutton, W. Text Book of Interest Annuities and Assurances, 1882 ... Synonyms, Desk Book of English, 1888. By J. Shirer B 214 B274 B395 B 156 c 172 ■-\ 356 T Tables, Estate, Annuity, Interest, &c. 20th edition. By W. Inwood and M. T. Thoman (See Reference Library at end). Tapping, T. Cost Book, as applicable to Mining, xOS4- ••• ••• ••• «t« ••• > »» >i »> J. M. Lely. {See Reference Library at end.) 363 Whatley, Q. E. S. Accountants' Vade Mecuni b 208 General Book-keeping, 1893 ... Hotel Book-keeping, Tabular System, 1S94 B 210, Whinney, F. Executorship Accounts ... b 220, Whitaker*s Almanac, 1897, 1898, 1899. {See Reference Library at end.) Wigan, Borough of, Treasurer's Accounts of the, 1887-88 „ 1888-89 ,, 1889-90 „ 1890-91 „ 1891-92 » 1892-93 „ 1893-94 „ 1894-95 n 1895-96 „ 1896-97 „ 1897-98 „ 1898-99 Lecture on Auditors B215 B 204 B2l6 B 227 Wihl, O. M., B.A., LL.B. and their Liabilities Wilkinson, T. Every-day Precedents in Convey- ancing, 1881. 3rd edition ... Williams, J. Law of Real Property, 1873. loth cCJIlIOO ••• ••• •■« ••« ••• Williams, Hon. R. V. Law and Practice in Bank- ruptcy, 1891. 5th edition... Willis, W. The Law of Negociable Securities, X omO ••• ••• ••• ••• ••• Wills, The Law of, 1886. By C. F. Morrell, Barrister Wills, Executors and Trustees. Beeton's Hand- book on the Law Relating to Willson, W. R. Law of Trustees, Liquidators, and Receivers, 1897... ... ... b 336, Wilmot, Hon. Alex., K.S.Q. History of Our Own Times in South Africa, 1899 Vol. I n HI >> >» B 103 B 104 B 124 B 125 B237 B238 B239 A 170 A 180 A 199 A 219 c6 B 21 A 61 BI52 c 108 c 36 B 422 E 180 E 181 E 182 364 Winding-up Companies, Forms and Practice in, 1888. 2nd edition. By A. Emden Do. 4th edition A 47 B 60 Winding-up Practice, 1893 (Annual). By Emden and Snow ... ... . ... b 79 Wingate, E. Arithmetic. 1720 ... ... b 393 Winnipeg (Manitoba). City Report, 1894-95 ... e 64 Wood, F. Solicitors' Reports on Administrations and Executorships, 1887 ... ... B17, B18 Digest of the Law and Practice in Administrations, Executorships and Trustee- ships, 1894 ... ... ... ... A 161 Estate Accounts in Administrations and Executorships, 1887 ... ... ... ~ b 85 The Legal Correspondent. Part L ... b 133 2nd edition, 1895 b 289 »> Wood, Millburn & Bailey, 1884. Manual on Auditing... ... ... ... ... A 35 Woodman, J. M. Manual of Book-keeping for Solicitors, 1888 ... ... ... ... b 102 Book-keeping for Farmers and Estate Owners, 1893 ••• • • ••• ••• ^ ^73 Woolley, C. Phases of Panics, 1896 ... ... a 176 Workmen's Compensation Act, 1897, Handbook to the. By M. Roberts-Jones By R. M. Minton-Senhouse c 204 c 122 E57 ** World " Almanac (New York), 1896 ... Wreford, H, F. Rights and Duties of Trustees in Bankruptcy and under Deeds of Arrangement, 1893 ... ... ... ... c 120, c 154 Wurtzberg, E. A. Law Relating to Building Societies. 3rd edition, 1895 ••• ••• a 214 X, Y, Z Yale University Catalogue (U.S.A.), 1894-95 ... e 53 Yonge, C. D. The Orations of M. T. Cicero. Vol. I c 7 Do. ,, II c 8 365 York, City of. Annual Accounts, 1892-93 ,, 1893-94 1894-95 1895-96 1896-97 „ 1897-98 Yorkshire, West Riding of, Accounts, 1892-93 ... Do. 1893-94 ••• West Riding of. Technical Instruction Handbook )» ■ff •I B 178 B 180 B 181 B 182 B 184 B 185 B 235 B 236 B 302 REFERENCE LIBRARY. The following Books may be consulted in the Library, but may not be taken away. Accountant, The, 1877 1878 1879 1880 1881 1882 1883 1884 1885 1886 1887 1888 1889 1890 1891 ■ 1892 1893 1894 F I F 2 F3 F4 f6 f8 F9 F 10 F II 12 13 H 16 F F F F F F F 17 18 366 Accountant, The, 1895 1896 1897 1898 Accountants' Journal. Vol. 11 *t if f) »« 1} f> »f If i» fi »i •f »» I, 1883-84 II, 1884-85 III, 1885-86 IV, 1886-87 V, 1887-88 VI, 1888-89 VII, 1889-90 „VIII, 1890-91 IX t 1891-92 X, 1892-93 XI, 1893-94 XII, 1894-95 „ XIII, 1895-96 „ XIV, 1896-97 XV, 1897-98 „ XVI, 1898-99 »» II >» II II }» n »> Accountants* Magazine, The, 1897 1898 Accountants' Compendium. By S. S. Dawson... Atlas, "Times, ' 1895... Burdett's Official Intelligence. (See Stock Ex- change Official Intelligence.) Chartered Accountants in England and Wales, List of, 1898 in Ontario, List of, 1896 . J, 1097 ••• •'• — ,, 1898 - in Scotland, List of, 1898-99 ... Dictionaries- Bithell, R., B.Sc. Counting-HouseDictionary Dimbleby, J. B. Shorthand Dictionary Haydn's Dictionary of Dates Roubaud, E. French-English Dictionary Smith, C. W. Clerk's Dictionary of Com mercial Terms ... Smith, Sir W. English-Latin Dictionary F 19 F 20 F 21 F 22 F 264 F 265 F 266 F 267 F 268 F 269 F 270 F 271 F 272 F273 F274 F275 F 276 F277 F 278 F 279 F 181 F 182 F 208 F 165 F 209 F 210 F 211 F 212 F 213 F 168 F 169 F 172 F 167 F 170 F J97 367 Dictionaries (continued) — Smith, Sir W. Latin-English Dictionary ... f 198 Webster, N. Dictionary of the English Language, 1889 ... ... .. f 220 Weir, E. German-English Dictionary, 1890 f 166 Direct Calculator. By M. B. Cotsworth ... f 164 Encyclopaedia Britannica ... ... f 100 — f 124 Estate, Annuity, Interest, &c., Tables. Inwood and Thoman. 20th edition 2ist edition )> »> F 256 F257 Examination Papers of the Society of Accountants and Auditors (Incorporated 1885), December, 1887, to June, 1892 ... ... ... F 244 December, 1892, to December, 1896 F 245, F 258, F 259 Exchange Tables between England and Germany. By M. Cohn Between England, India and China. By H. Rutter, i860 ... Incorporated Accountants, List of, 1887 1888 1889 1890 1891 1892 1893 1894 1895 1896 1897 1898 1899 »i If 11 »i j» i» tf »i II II n »> Incorporated Accountants* Journal. Vol. F 199 F 221 F 222 F 223 F 224 F 225 F 226 F 227 F 228 F 229 F 230 F 231 F 232 F 233 I, 1889-90 F 125 II, 1890-91 F 126 III, 1891-92 F 127 IV, 1892-93 F 128 V, 1893-94 F 129 VI, 1894-95 F 130 VII, 1895-96 F 131 368 Incorporated Accountants' Journal (continued)— !_- „ VIII, 1896-97 „ IX, 1897-98 Insurance Blue Book and Guide, 1897-98 „ 1898-99 Interest Tables. By T. W. Curtis - By James Laurie. 34th edition — By Letts... ** Issues " advertised in the " Times," January to Tune, 1897 .-. ••• ^ ■•• ^ July to Dec, 1897 ... Jan. to June, 1898 ... July to Dec, 1898 ... Law Reports, ** Times,** Vol. XIV, 1897-98 (Also weekly). . Law Dictionary. By A. Brown. 2nd edition ... Law Lexicon, Wharton's. 7th edition. By J. M. Lely ... ••• ••• • • Law List, 1897 1898 1899 Logarithms. Six Figure, Table of. By R. Farley Statutes Revised, The. Vol. I, 1235-1713 ••• II, 1714-1800 ... 11 »» If »i ti j» i» j» ♦» »j >> >» >• >> »» >» »» »» >» III, 180I-1814 IV, 1814-1830 V, 1830-1836 VI, 1837-1842 VII, 1843-1846 VIII, 1847-1852 IX, 1853-1857 X, 1858-1862 XI, 1863-1867 XII, 1868-1871 XIII, 1872-1875 XIV, 1876-1880 Public General 1870 ... 1871 ... 1872 ... 1873... ft »» I F 132 F 133 F 200 F 201 F 250 F 251 F 252 F 143 F 144 F 145 F 146 F 253 F 171 F 207 F 173 F 174 F 175 F 180 F34 F 35 F 36 F 37 F 38 F 39 F 40 F 41 F 42 F43 F44 F45 F 46 F47 F 60 F 61 F 62 F63 > 369 statutes Public General 1874 ... 1875 ... 1876 ... 1877 ... 1878... 1879 ... 1880... 1881 ... 1882 ... 1883... 1884... 1885 ... 1886... 1887... 1888... 1889... 1890 ... 1891 ... 1892 ... 1893 ... 1894 ••• 1895 ... 1896 ... 1897 ... 1898.-. Stock Exchange Official Intelligence. Burdett, F.S.S., 1883 1884 1898 1899 >» »» i> »» »J »> j» »t »> i» »» II »» II II H >> 1' n By H. C. )» Whitaker's Almanac, 1897 1898 1899 F 64 F65 f66 F 67 f68 F esa F 69 F 70 F 71 F 72 F73 F74 F75 F 76 F77 F 78 F79 F 80 F 81 F 82 F 83 ^ R^ fS f86 F87 F 154 F 155 F 156 F 157 F 189 F 190 F 191 370 EXAMINATIONS, 1899. The Examinations to be held in accordance [with the Bye-Laws of the Council during the year 1899 are fixed as follows: — PRELIMINARY EXAMINATION. TUESDAY AND WEDNESDAY June 6th and 7th. December 5th and 6th. INTERMEDIATE EXAMINATION. June 7th and 8th. December 6th and 7th. WEDNESDAY AND THURSDAY TUESDAY WEDNESDAY AND THURSDAY FINAL EXAMINATION. June 6th, 7th and 8th. December 5th, 6th and 7th. The Examination Centres are — LONDON, MANCHESTER and GLASGOW. Candidates must give notice to the Secretary of their intention to be present themselves not later than May 20th and November i8th, respectively. Copies of the Syllabus, List of Works recom- mended for study, and Forms of Application for admission, may be obtained of the Secretary. Messrs. H. FOULKS LYNCH &0£s ANNOUNCEMENTS. Messrs. H. POULKS LTNOH & Co., prepare Candidates for the Examina- tions of the Bar, the Incorporated Law Society, the Institute of Chartered Acconntants, and the Society of Accountants and Auditors (Incorporated). Private, class and postal preparation. The correspondence Classes are con- ducted by means of corrigenda papers, dictated to shorthand writers, containing not only corrections of work done, but also comments thereon, useful hints and informationi Successes at the December (1898) Examinations of the Society of Accountants and Auditors : First Prize and Certificate of Merit and Second Prize and Certificate of Merit at both the Final and the Intermediate Examinations. Successes at the Examinations ot the Institute of Chartered Accountants, December, 1898: 35 pas"feed (70%), (over half the Pass List, viz., 63) including 6 out of 9 in Honours:— 3rd, 4th. 4th, 4th, 7th and 8th Certificates of Merit at the Final ; 38 passed (81 %), including 4 in order of merit : 4th 8th, loth (bracketed), and 19th (bracketed) at the Intermediate, and 5 passed (84%) at the Preliminary. For further particulars and terms apply to Messrs. H. FOULKS LYNCH & Co., 9, Fenchurch Street, London, E.C. Copies of any of the following Books for Accountant Students will be forwarded, Post Free, on receipt of P.O. for the published price : Ftfth Edition. Entirely re-written by D. F. de I'Hoste Ranking, M,A., LL.D. Price, interleaved with white paper for notes, lis., post free. LYNCH'S Eights and Duties of Liquidators, Trustees and Receivers. An analytical arrangement, containing much information with regard to Re- ceivers not otherwise easily accessible ; useful to Practitioners as a handy book of ready reference, and invaluable to Candidates for the Examinations of the Society of Accountants and other similar examining bodies. Partnership Articles Epitomised and Explained. Third Edition, price is,, post free. Intended as a Supplement to Pollock's " Digest of Partnership Law," and founded on the Treatise of the Lord Justice Lindley. LYNCH'S REDRESS BY ARBITRATION. Third Edition, 1898; price 5s. post free. Being a carelully prepared Digest of the law relating to arbitrations and awards. Entireh re-written by D. F. de I'Hoste Ranking, M.A., LL.D. THE LAW OF CONTRACTS. 2nd Edition. Price is. 6d., post free. By D. F. de I'Hoste Ranking, M.A., LL.D. EXECUTORSHIP^ LAW'ANb ACCOUNTS. Second edition. Price las. 6d., post free. Law by D. F. de I'Hoste Ranking, M.A., LL.D.; Accountancy by Walter F. Wiseman, A.C.A. BILLS OF EXCHANGE. Price IS. 6d., post free. By D. F. de I'Hoste Ranking, M.A., LL.D. Of great importance to Accountant Students. AGENCY AND BAILMENTS. Price 2S. 6d., post free. By D. F. de I'Hoste Ranking, M.A., LL.D. THE LAW GUARANTEE AND TRUST SOCIETY, LIMITED. Subscribed Capital, £1,000,000. Paid-up Capital, £100,000. Reserve Fund, 31st December, 1898, £85,000. The Hon. Mr. JUSTICE DAY. The Hon. Mr. JUSTICE GRANTHAM. DIRECTORS. THOMAS RAWLE, Esq., Chairman, 1899- 1900. BENJAMIN GREENE LAKE, Esq.. Vice- Chairman, iy99-1900. E. J. BRISTOW, Esq. JOHN EDWARD GRATf HILL, Esq. JOHN HUNTER, Esq. FREDERICK HALSEY JANSON, Esq. WILLIAM MAPLES. Esq. Sir JOSEPH SEBAG MONTEFIORE. RICHARD PENNINGTON, Esq. EDWARD F. TURNER, Esq. RADCLYFFE WALTERS, Esq. WILLIAM WILLIAMS, Esq. ASSISTANT MANAGER. D. M. C.\RMENT. ASSISTANT SECRETARY. WAI^TER S. BATES. GENERAL MANAGER and SECRETARY. THOMAS R. RONALD. FIDELITY GUARANTEES. POLICIES are mo-aiited on favourable terms gnaranteeing to Employers the fidelity of Managers, Secretaries, Clerks, Cashiers, Travellers, Collectors, and other Employees Either separate Policies on Individual Employees, or one Policy to cover an entire staff are issued as may be preferred. Receivers' Liquidators', Trustees', Administrators', and Iiunacy CfOmmittees' Bonds ^n-anted on advantageous ti-niis. MORTGAGE INSURANCE. The rates are moderate and vary according to the Security offered. Loans on Heversionn snd Life Interests guaranteed. LICENCE INSURANCE. Depreciation of Property in consequence of Loss of Licence insured aRainst. DEBENTURE INSURANCE. The advantages of such Insurance are as follows : — 1. The Debentures Insing guaranteed by the Society can be placed at not less than par, thus saving discount. 2. A lower rate of Interest is willingly accepted. 3. The Society acting as Trustee for Debenture holders also adds to the Security. CONTINGENCY INSURANCE. Indemnities ie Lost Documents, Missing Beneficiaries, Defects in Title, Ac. Guarantees against Avoidance of Voluntary Settlements by Bankruptcy, Ac. Marriage, Re-Marriage, and Issue Risks, &c. TRUSTEESHIP FOR DEBENTURE HOLDERS. The Society is prepared to be appointed Trustee under IBTills, Marriage Settle- ments, &c., ftc. HEAD OFFICE— 49, Chancery Lane, London, W.C. CITY OFFICE-56. Moorgate Street. E.C. Branch Offices at Dublin, Edinburgh, Birmingham, Bristol, Glasgow, Huddersfield, Leeds, Liverpool, Manchester, Newcastle- on-T>De and Nottingham. ancljcsltr antr iBistritt SorictiT 0f Inxorparatttr ^aoitntants. FOUNDED JANUARY 2oth. i886. President: HARRY LLOYD PRICE, F.S.A.A., Manchester. Vice-President: JOSHUA JONES, F.S.A.A., Manchester. Chairman of Committee: JACOB EARNSHAW. F.S.A.A., Manchester. Hon. Treasurer: J. J. BROADBRIDGE. F.S.A.A., 24, Victoria Buildings, Deansgate, Manchester. Hon. Auditors: MATTHEW ODDIE, F.S.A.A., 23, Cross Street, Manchester. WILLIAM EAVES, Student, 19, Mosley Street, Manchester. Hon. Librarian: FREDERICK ARTHUR FITTON, F.S.A.A.. Post Office Chambers. 26, Brown Street, Manchester. Hon. Secretary: ARTHUR E. PIGGOTT, F.S.A.A.. Prudential Assurance Buildings, I^ng Street, Manchester. Committee : THOMAS ANYON, F.S.A.A., Man- chester. E. J. BULLOUGH. F.S.A.A., Blackburn. WILLIAM JOHN COATES. F.S.A.A., Manchester. WILLIAM EDWARD CROSS, F.S.A.A., Macclesfield. JACOB EARNSHAW, F.S.A.A., Manchester. JOHN ELLIOTT, F.S.A.A.,Salford. THOMAS ELI GIBSON, F.S.A.A., Warrington. JOSEPH SHAW GREEN, J.P.. F.S.A.A., Warrington. JOSHUA JONES. F.S.A.A.. Man- chester. JOSEPH SCHOFIELD. F.S.A.A., Manchester. JOHN STOTT, F.S.A.A., Man- chester. FRED. WALMSLEY, F.S.A.A., Manchester. HENRY STEELE, F.S.A.A., Man- chester. Any Member of the Society of Accountants and Auditors (Incor- porated) shall, during his connection with that Society, be eligible for membership of the Manchester and District Society of Incorporated Accountants. Any person ceasing to be a Member of the Society of Accountants and Auditors (Incorporated) shall, ipso facto, cease to be a Member of this Society. Any Clerk in the Employment of any Member of the Society or of a Public Accountant, and having attained the age of 16 shall be eligible for admission as a Student Member. Forms of Application for Admission, and all information, may be obtained of the Hon. Secretary as above. Sl^efficltr anb district Sotictg of Intorporatctr |.cr0unlanis. FOUNDED 1887. President: C. A. MOULTON, F.S.A.A., Barnsley. Vice-President : J. H. FREEBOROUGH, A.S.A.A., Sheffield. Committee : G. S. BAXTER, A.S A.A., Sheffield. H. BRAMALL, A.S.A.A.. Sheffield. W. A. GOODLAD, F.S.A.A., Sheffield. E. RICHMOND, F.S.A.A., Sheffield, (Chairman). W. TERREY, F.S.A.A.. Sheffield. T. H. WARWICK, F.S.A.A., Rotherham. Hon. Secretary, Treasurer and Librarian: HENRY TOOTHILL, F.S.A.A.. ii. Figtree Lane. Bank Street, Sheffield. Any Member of the Society of Accountants and Auditors (Incorporated) shall, during his connection with that Society, be eligible for membership of The Sheffield and District Society of Incorporated Accoun- tants. Any person ceasing to be a Member of the Society of Accountants and Auditors (Incorporated) shall, ipso facto y cease to be a Member of this Society. Forms of application for admission and all information may he obtained of the Hon, Secretary and Treasurer as above. J |8trmmg^cim mib ^liblanir Sncictn ai littarparatei) ^animtants* President: J. W. B. BROWN, F.S.A.A., Birmingham. Vice-President: J. W. BLACKHAM. F.S.A.A., Birmingham. Committee: F. J. AULT, A.S.A.A., Birmingham. SAMUEL BONSOR, F.S.A.A.. Tamworth. T. BRIDGWATER, F.S.A.A., Birmingham. J. J. EDWARDS. F.S.A.A., Birmingham. W. G. FLOYD. A.S.A.A., Birmingham. J. A. HANKINS, F.S.A.A., Birmingham. T. E. LOWE, F.S.A.A., Wolverhampton. C. F. SHARP, A.S.A.A., Birmingham. Hon. Treasurer: J. W. BLACKHAM, F.S.A.A., i8o, Corporation Street. Hon. Auditors: G. DAVIES, A.S.A.A., Herald Chambers, Martineau Street, Birmingham. T. L. SHEPHERD, F.S.A.A., 44, Hollyhead Road, Birmingham. Hon. Secretary: W. LEWIS NEWEY, F.S.A.A., 39, Temple Row, Birmingham Any Member of the Society of Accountants and Auditors (Incorporated) shall, during his connection with that Society, be eligible for membership of the Birmingham and Midland Society of Incorporated Accountants. Any person ceasing to be a Member of the Society of Accountants and Auditors (Incorporated) shall, ipso facto, cease to be a Member of this Society. Forms of Application for Admission, and all information, may be obtained of the Hon. Secretary as above. j0rhsj)irc i^istrirt ^otreln of |m0rporntctJ ItttountHints anti i^iibilors. President. CHARLES H. WILSON, F.S.A.A., Leeds. Vice-Presidents. THOMAS COOMBS. F.S.A.A., Leeds. WALTER CLARKE, F.S.A.A., Wakefield. JOHN HETHERTON, F.S.A.A., York and Leeds. Committee. P. K. CHESNEY, F.S.A.A., Bradford. HENRY CULPIN, AS. A. A.. Doncaster. ROBERT WILCOCK LEES. A.S.A.A., Leeds. ALFRED PICKARD, A.S.A.A., Wakefield. HERBERT L. TEBBS, F.S.A.A., Bradford. Secretary. W. J. SLATER, A.S.A.A.. 5, Park Row, Leeds. Bankers. Messrs. BECKETT & Co., Leeds Old Bank. Any Member of the Society of Accountants and Auditors (Incorporated) shall, during his connection with that Society, be eligible for membership of the Yorkshire and District Society of Incorporated Accoun- tants and Auditors. Any person ceasing to be a Member of the Society of Accountants and Auditors (Incorporated) shall, ipso facto, cease to be a Member of this Society. Forms of Application for Admission, and all informationy may be obtained of the Hon. Secretary as above. 'A Soutlj Wi'dcB rnxH ||l0nm0ut|)sl^ire ^otictn of Intorporatctr S^tmuntiiTts mxH Jiibitors. President: WILLIAM BOSTON, F.S.A.A., Cardiflf. Vice-President: C. M. BERKELEY, F.S.A.A., Cardiff. Committee: IVOR J. ROBERTS, F.C.A., F.S.A.A., Cardiff. W. J. BENNETT, A.S.A.A., Cardiff. CHARLES L. BARFOOT, A.S.A.A., Newport. W. O. PRICE, A.S.A.A., Newport. ALFRED H. THOMAS. A.S.A.A., Cardiff. A. MAURICE BAILEY. A.S.A.A., Cardiff. Hon. Auditors: WILLIAM COOKE, F.S.A.A., Bridgend. C. A. DRINKWATER, A.S.A.A., Cardiff. Hon. Secretary: ALFRED H. THOMAS, A.S.A.A., 18, Queen Street, Cardiff. Hon. Librarian: C. M. BERKELEY, F.S.A.A., Cardift. Any Member of the Society of Accountants and Auditors (Incorporated) shall, during his connection with that Society, be eligible for membership of the South Wales and Monmouthshire Society of Incor- porated Accountants and Auditors. Any person ceasing to be a member of the Society of Accountants and Auditors (Incorporated) shall, ipso facto, cease to be a member of this Society. Any Clerk in the employment of any Member of the Society, or of a public Accountant, and having attained the age of 16, shall be eligible for admission as a Student Member. Forms of application for admission and all information may be obtained of the Hon. Secretary as above. I Incorporated l^trountants. President: E. KENDALL GOULDING, F.S.A.A. Vice-President: JAMES H. FOSTER, F.S.A.A. Committee: C. L. BRAGGER, A.S.A.A, DAVID KEITH. F.S.A.A. A. E. NOON. A.S.A.A. GEORGE M. KEYZER, F.S.A.A. Hon. Auditor: R. DUNCAN FRENCH. A..o./\.. a.. Hon. Treasurer: GEO. F. CLARKE. A.S.A.A., 3, Lord Street. Liverpool. Hon. Secretary and Librarian: HEWETSON NELSON. A.S.A.A., F.S.S.. 22, Lord Street. Liverpool. Any Member of the Society of Accountants and Auditors (Incorporated) shall, during his connection with that Society, be eligible for membership of the Liverpool and District Society of Incorporated Accoun- tants. Any person ceasing to be a Member of the Society of Accountants and Auditors (Incorporated) shall, ipso facto f cease to be a Member of the Society. Any clerk in the employment of the Society or of a Public Accountant, and having attained the age of 16, shall be eligible for admission as a Student Member, Forms of application for admission, and all information may be obtained of the Hon. Secretary as above. ibjtastU-upon-t^lim mxH Jisirirt Catkin of |nxor|^orattb 3^ctoimtants mxH ^utritors. FOUNDED DECEMBER igth, 1896. President: ISAAC BRANDON REID, F.S.A.A., 30. Mosley Street, Newcastle-upon-Tyne. Hon. Treasurer : RICHARD SMITH. F.S.A.A.. Clayton Chambers. Westgate Road, Newcastle-upon-Tyne. Committee: MATTHEW DOUGLAS FORSTER, F.S.A.A., Newcastle. ROBERT TYSON HODGSON, A.S.A.A.. Stockton. JOHN STABLEFORD. F.S.A.A., South Shields. WILLIAM THOMAS WALTON, F.S.A A.. West Hartlepool. RICHARD BROOKS PEVERLEY. F.S.A.A., Newcastle. WILLIAM BEADON BATELEY, F.S.A.A., Blyth. THOMAS JOHN WATKINS, A.S.A.A.. Stockton. Hon. Secretary and Librarian: JAMES LOW. c/o I. B. Reid, 30, Mosley Street, Newcastle-upon-Tyne. " Any Member of the Society of Accountants and Auditors (Incorporated) shall, during his connection with that Society, be eligible for membership of the Newcastle-upon-Tyne and District Society of Incor- l porated Accountants. Any person ceasing to be a Member of the Society of Accountants and Auditors (Incorporated) shall, ipso facto, cease to be a Member of this Society. Forms of Application for Admission, and all information, may be obtained of the Hon, Secretary as above. i I InrorporalciJ 3itrouut:ints' Btutitnts' muU) of i^onboir. President. ERNEST WILLIAM ELLIS BLANDFORD, F.S.A.A. Vice-President. GEORGE STANHOPE PITT, F.S.A.A. Committee. EBENEZER CARR. F.S.A.A. REGINALD EMBLETON EMSON, F.S.A.A. ARTHUR RICHARD KING FARLOW, F.C.A. ARTHUR EDWARD GREEN, F.S.A.A. WILLIAM STRACHAN, A.S.A.A. HENRY PORTLOCK, A.S.A.A. WILLIAM DANIEL ELGAR, Student. S.A.A. FREDERICK WILLIAM ALFRED SCHOLL, Student, S.A.A. HARRY MEAD TAYLOR. Student. S.A.A. Honorary Treasurer. JAMES MARTIN, F.S.A.A. {Secretary of the Society of Accountants and Auditors.) "Honorary Secretary. WALTER SOUTHWOOD SMITH. A.S.A.A. The following are eligible as Members, namely : — (a) Any Fellow or Associate of the Society of Accountants and Auditors, or any person in co-partnership with a Fellow or an Associate, may be elected an Honorary Member. {c) Any gentleman who is serving under Articles to an Accountant, or any gentleman who is duly qualified to become a Member of the Society of Accountants and Auditors, or has . passed or been exempted from the Preliminary Examination, and is at the time of his application actually engaged in the Accountancy profession, or is eligible as a candidate for the Intermediate or Final Examinations, may be elected an Ordinary Member. All information may be obtained of the Hon. Sec, who should be addressed "c/o the Society of Accountants and Auditors. 4. King Street. London. E.G." 1 ' THE INCORPORATED ACCOUNTANTS' JOURNAL. The official organ of The Society of Accountants and Auditors Incorporated 1885) is published on the 1st day of every month at an Annual Subscription of 7s. 6d. Which includes Postage to all parts of the world. "The Incorporated Accountants' Journal" contains full reports of the proceedings of the Society, and all professional information of interest to the members and Accountants generally. Vol. XI. will commence October 1st, 1899. Business communications should be addressed to The Secretary, The Society of Accountants and Auditors. 4, King Street, Cheapside. London, E.C. Letters to the Editors should be forwarded to them C/o the Secretary as above. THE Society of Accountants and Auditors' BENEVOLENT FUND. J3anher6. (Who constitute the Board of Management) EBENEZER CARR. London. JOSEPH SHAW GREEN. Warrington. ARTHUR EDWIN PIGGOTT, Manchester. EDWARD WHITTAKER. Southampton. JAMES MARTIN. Hon. Secretary and Treasurer. trustees. Messrs. BARCLAY & COMPANY, Limited. Copies of the rules and regulations may be obtained of, and subscriptions paid to, JAMES MARTIN. 4, King Street, Cheapside, LONDON, E.C. MR. JOSHUA SLATER, BARRISTER-AT-LAW. .4 w/Ziar 0/ "Arbitrations and Awards," '* Principles OF Mercantile Law," &c., LONSDALE OHAMBEES, CHANCERY LANE, W.O., Prepares Pupils privately, in class and by corres- pondence, for the Preliminary, Intermediate and Final Examinations of the Institute of Chartered Accountants and of the Society of Accountants and Auditors (Incor- porated). For the Book-keeping and Accountancy subjects, Mr. Slater has the assistance of Mr. H. C. Bennitt, A.S.A.A., one of his former pupils who took at his Final Examination the First Prize and only Certificate of Merit given by the Society on that occasion. MR. UTTLEY, Solicitor, continues to rapidly and successfully prepare Candidates for the Incorporated Accountants' Preliminary, Intermediate and Final Exa- minations, either personally or through the post. The Personal Tuition is systematic and thorough, every attention being given to important points. The Postal Tuition is conducted by means of letters, and is very advantageous to those Candidates unable to read personally. The terms for personal or postal instruction vary from £\ IS. per month, according to the amount of tuition desired. RESULTS:— At all the examinations of 1897 Mr. Uttley"s Pupils (both Postal and Personal) were very successful. Several Pupils have taken honours. For further particulars address 17, Brazennose Street, Albert Square, Manchester. I t GEHIHM ROOM FOR MEETINGS, MANCHESTER. To Arbitrators, Barristers, Solicitors, Accountants, Secretaries of Public Companies, &c. THE ARBITRATION CHAMBER, No. 68, PRUDENTIAL ASSURANCE BUILDINGS, 78, KING STREET, MANCHESTER, Is available for use for Arbitrations, for Meetings of Creditors. Directors, Shareholders, &c., or for Meetings or Examinations of Learned, Professional and Trade Associations. The CHAMBER is quiet, light, spacious, and well equipped; Is lit by electricity, and is capable of accommodating 50 persons. FEES FOR THE USE OF THE CHAMBER. For Arbitrations, per Sitting (Diem) £i For Meetings exceeding 20 persons For Meetings of not more than 20 persons o £1 I o £0 10 6 Special Terms for Regfular, Periodical or Evening Meetings. xVll Communications to be made to ARTHUR E. PIGGOTT & Co. Telegrams : ■' Piggott, Prudential, Manchester." Telephone No. 8997. THE CREDIT ASSURANCE AND GUARANTEE CORPORATION, LIMITED. Price 3/8. By Post, 3d. extra. Capital, £1,000,000; Subscribed, £380,000 CREDIT ASSURANCE, Enabling solvent and progressive Traders to obtain additional Capital, also guaranteeing the due fulfilment of Commercial Contracts and Financial Obligations. GUARANTEES OF TRADE ACCEPTANCES. FIDELITY GUARANTEES for all posltloni of Trust. PERSONAL ACCIDENT INSURANCE, Including Risk of Contagious Diseases, Liberal Conditions, and world-wide Policies. EMPLOYERS' LIABILITY AND WORKMEN'S COMPENSATION INSURANCE, Under the Acts of 1880 and 1897. NO TARIFF REGULATIONS. Every risk rated on its merits. BURGLARY INSURANCE, Including Loss and Damage. FIRE INSURANCE on Non-Tariff lines. Each risk rated entirely on its merits. Professional Accountants are invited to apply for Agencies to the General Manager, F. J. LEE SMITH. HEAD OFFICES: 10, KINO WILLIAM STREET, LONDON, E.C. ■A LECTURES & TRANSACTIONS OF THE INCORPORATED ACCOUNTANTS* STUDENTS' SOCIETY OF LONDON, FOR THE YEAR 1898. Dbmy Bmo, bound in cloth and lettered. CONTENTS. Presidential Address, by Andrew W. Barr, F.S.A.A. " Friendly Societies." By F. Baden Fuller, Barrister-at-Law. " Profits and Dividends." By Herbert Priestley, F.S.A.A. (Sydney, N.S.W.). " Hire Purchase Accounts." Discussion opened by W. Strachan, A.S.A.A. " Hotel Accounts." By W. Nettleship-Green, A.S.A.A. " Reserves and Reserve Accounts." Discussion opened by W. J. Smith, F.S.A.A. " The Workmen's Compensation Act." By R. M. Minton- Senhouse, Barrister-at-Law. " Trial Balances and the Localisation of Errors." Discussion opened by H. Portlock, A.S.A.A. " Patent Law." By G. F. Emery, LL.M., Barrister-at-Law. Mock Company Meeting. " Private Traders compared with One-Man Companies." By H. Mead Taylor. " What is Gross Profit." Discussion opened by W. D. Elgar. A FEW COPIES ARE ALSO LEFT OF THE LECTURES AND TRANSACTIONS FOR 1894, 1895. 1896 AND 1897. Communications to be addressed fo— The Hon. Secretary, Incorporated Accountants' Students' Society of London, 4, King Street, Cheapbide, London, E.C. ■.,i t X London Gnarantee and Accident Company, Limited. INCORPORATED 1869. Chief Office: 61, MOORGATE STREET, E.G. SUBSCRIBED CAPITAL, £160,000. TRUSTEES. D'A. CHAYTOR, Esq., 35, Hertford Street, Maylair. THOMAS FITZGERALD, Esq.. Messrs. Fitzgerald, 20, St. Andrew Street, Dublin.* ALEXANDER YOUNG. Esq., Messrs. Turquand, Youngs & Co. DIRECTORS. J. P. BICKERSTETH. Esq.. 86, St. James' Street. S.W. D'A. CHAYTOR, Esq., 35, Hertford Street. Mayfair. Major W. FLETCHER GORDON, St. Edmunds, Wimbledon. A. R. KIRBY, Esq.. 81, Cromwell Road, South Kensington. JOHN MORRIS, Esq., Messrs. Ashurst, Morris, Crisp & Co. HUGH MORRISON, Esq., 34, Cadogan Place, S.W. ALEXANDER WARD, Esq., Billericay, Essex. AUDITORS. MEDICAL OFFICER. WHARTON HOOD, Esq., M.D., M.R.C.S., n, Seymour Street, W. BANKERS. PARR'S BANK, Ltd., Bartholomew Lane. SECRETARY. E. G. LAUGHTON ANDERSON. GUARANTEE DEPARTMENT. SECURITY FOR ACCOUNTANTS. BONDS to the High Court or Board of Trade carried through as expedi- tiously as possible. THE BONDS of the Company are accepted by— Her Majesty's Government, the High Court of Justice, the Board of Trade, Local Government Board, the City of London and other Municipal Corporations; and by various Banks and Railways, and other large Companies throughout the United Kingdom. The diflerent kinds of Risk have been carefully classified, and the Company is therefore in a position to undertake the best at the lowest possible scale of premium. Special terms will be quoted for guaranteeing all the members of a staff, ACCIDENT AND DISEASE INSURANCE. A Weekly Allowance during total disablement by accident or by typhoid, typhus, scarlet tever, small-pox, measles, or diphtheria, with capital sum in event of death or permanent disablement, doubled if a railway accident, is insured for a moderate premium. EMPLOYERS' LIABILITY DEPARTMENT. The risk of employers under the Workmen's Compensation Act, 1897, the Employers' Liability Act, 1880, and at Common Law to limit of liability for Fatal Accidents under the Workmen's Compensation Act, 1897, covered at moderate rates. APPLICATIONS FOR AGENCIES INVITED. 1 1 ^m^ ■''" •(I AW%Wls' T > j \> t v/; /hsH ^-^fi^Jlicf i ROYAL fflSURANCE BUILDINGS, 1, North John St., LIVBEPOOL. FIRE. ^ M. ljjlllllii .mj ii>».. Royal fflSURANCE; .COMPMK, ROYAL IBSDRAliCE BDILDIHGS, 28, Lombard street, LONDON. LIFE. INVESTED FUNDS, £9,550,477. ANNUAL INCOME, £2,862,379. FIRE DEPARTMENT. Insurances of every description effected at moderate rates of premium. Risks inspected and rates quoted free of charge, and every assistance rendered in arranging and revismg Insurances. LIFE DEPARTMENT. Large Participation in Profits. Independent Valuations by the most Stringent Tables. Profits divided every tive Years. Inter- mediate Bonuses. Low Ratio of Expenditure. World-Wide Privileges. Increased Bonus Options. New Bonus Invest- ment Scheme. Claims paid on proof of death and title. SPECIAL FACILITIES for meeting DEATH DUTIES. IMMEDIATE PAYMENT TO THE CROWN WITHOUT PROBATE. ABSOLUTE SECURITY COMBINED WITH MODERATE RATES OF PREMIUM. This Office is prepared to place Chartered or Incorporated AcconntantB npou the footing of Agents, npon application to the Secretary at any of the above Offices. cHARLES ALCOCK, Manager. F. J. KINGSLEY, Sub-Manager. JOHN H. CROFT, Secretary in London. COLUMBIA UNIVERSITY LIBRARIES 0041430026 END OF TITLE