THE INSTITUTE CHARTERED ACCOUNTANTS ENGLAND AND WALES. LIST OF MEMBERS, ROYAL CHARTER AND BYE-LAWS. 1904 LIBRARY UNIVERSITY OF CALIFORNIA. Class V THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. Incorporated by Royal Charter, llth May, 1880. LIST OF MEMBERS 1904. ROYAL CHARTER AND BYE-LAWS. PRICE TWO SHILLINGS. PUBLISHED, BY AUTHORITY OF THE COUNCIL OF THE INSTITUTE BY GEE & Co., 34, MOORGATE STREET, E.C. ISSUED JULY, 1904. GEE AND CO., PRINTERS, 34, MOORGATE STREET, E.C. CONTENTS. PAGES PAST PRESIDENTS AND VICE-PRESIDENTS - 5 COUNCIL AND OFFICERS ... 6 to 7 COMMITTEES OF COUNCIL - - - . - - - 8 to 9 PROVINCIAL SOCIETIES 10 LIST OF MEMBERS (MAY 1904) 13 to 110 TOPOGRAPHICAL LIST OF MEMBERS - - - - 111 to 344 LIST OF MEMBERS PRACTISING OR RESIDENT OUT OF ENGLAND AND WALES ------ 345 to 364 SUMMARY OF LIST OF MEMBERS - 365 to 373 ROYAL CHARTER AND BYE-LAWS .... 377 to 443 INSTRUCTIONS TO CANDIDATES FOR EXAMINATIONS - 444 to 445 INSTRUCTIONS TO ARTICLED CLERKS - - - 446 to 447 REPORT AND ACCOUNTS FOR 1903 - - 449 to 463 STUDENTS' SOCIETIES - - 464 THE CHARTERED ACCOUNTANTS' BENEVOLENT ASSO- CIATION 465 HIRE OF ROOMS 466 GENERAL INDEX ----- . 467 to 489 129238 THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. Incorporated by Royal Charter, llth May, 1880. PAST PRESIDENTS AND VICE-PRESIDENTS. Year. 1880-1 1881-2 1882-3 1883-4 1884-5 1885-6 1886-7 1887-8 1888-9 1889-90 1890-1 1891-2 1892-3 1893-4 1894-5 1895-6 1896-7 1897-8 1898-9 1899-00 1900-01 1901-02 1902-03 1903-04 Presidents. WILLIAM TURQUAND WILLIAM TUBQUAND ROBERT PALMER HARDING ARTHUR COOPER FREDERICK WHINNEY FREDERICK WHINNEY FREDERICK WHINNEY FBEDEBICK WHINNEY WILLIAM WELCH DELOITTE JOSEPH JOHN SAFFERY JOSEPH JOHN SAFFERY THOMAS ABERCROMBIE WELTON EDWIN WATERHOUSE, M.A. EDWIN WATERHOUSE, M.A. CHARLES FITCH KEMP CHARLES FITCH KEMP GEORGE WALTER KNOX, B.Sc. JOHN GEORGE GRIFFITHS JOHN GEORGE GRIFFITHS ERNEST COOPER ERNEST COOPER WALTER NEWTON FISHER ALFRED AUGUSTUS JAMES FRANCIS WILLIAM PIXLEY Vice- Presidents. ROBERT PALMER HARDING ROBERT PALMER HARDING ARTHUR COOPER FREDERICK WHINNEY WILLIAM WELCH DELOITTE WILLIAM WELCH DELOITTE WILLIAM WELCH DELOITTE WILLIAM WELCH DELOITTE JOSEPH JOHN SAFFERY ADAM MURRAY THOMAS ABERCROMBIE WELTON EDWARD CARTER JOHN GEORGE GRIFFITHS JOHN GEORGE GRIFFITHS GEORGE WALTER KNOX, B.Sc. GEORGE WALTER KNOX, B.Sc. WALTER NEWTON FISHER WALTER NEWTON FISHER ERNEST COOPER JOHN SUTHERLAND HARMOOD- BANNER ALFRED AUGUSTUS JAMES ALFRED AUGUSTUS JAMES FRANCIS WILLIAM PIXLEY THOMAS GEORGE SHUTTLE WORTH COUNCIL. PRESIDENT JOHN SUTHERLAND HARMOOD-BANNER. VICE-PRESIDENTJOHN GANE. BALL, John Ball - BARBER, Jarvis William - BEEVERS, Charles - BLACKBURN, John Hartley BLEASE, Walter - BOWDEN, Thomas BROWNING, Thomas CARTER, Eric Mackay COOPER, Ernest - EDMONDS, Ernest - FISHER, Walter Newlon - FORD, James Fox, William Henry GANE, John GIBSON, Arthur Henry - GRIFFITHS, John George - GUTHRIE, Edwin - HALLIDAY, John Edward HARDCASTLE, Basil William HARMOOD-BANNER, John Sutherland HARPER, Alfred Cotton - HILL, Daniel JACKSON, William Charles JAMES, Alfred Augustus - KEMP, Charles Fitch KIRBY, Horace Woodburn KNOX, George Walter MILES, Algernon Osmond MURRAY, Adam PEAT, William Barclay - PIXLEY, Francis William PLENDER, William SAFFERY, Francis Joseph SHUTTLEWORTH, Thomas George SMITH, John Hudson London Sheffield Leeds Bradford Liverpool Newcastle-upon-Tyne - Manchester - Birmingham London - Portsmouth - Birmingham London London London - Birmingham London - Manchester - Manchester London Liverpool London London London London London London London London Manchester London - London London London Sheffield Bristol COUNCIL SNEATH, George - STONE, William Alfred WADE, Charles Henry - WADE, John Merrett WATEBHOUSE, Edwin - WELTON, Thomas Abercrombie - WHINNEY, Frederick- - WISE, Thomas - WOODTHORPE, John William YOUNG, Frederic John - London London Manchester Liverpool London London London London London London GERARD VAN DE LINDE. EDWARD HOBBS. THE EXAMINATION COMMITTEE, AND PROFESSOR HENRY E. ARMSTRONG. EDWARD FRANCIS TURNER. LESLIE HUNTER. THE BANK OF ENGLAND. MARKBY, STEWART & Co. ^ecTcetavij. HON, GEORGE COLVILLE. gtbvrtricm, T. A. ONIONS. MOORGATE PLACE, LONDON, E.G. TELEGRAMS " UNRAVEL, LONDON." TELEPHONE No. 250 BANK. LONDON, MOORGATE PLACE, E.G. BIRMINGHAM, 8, NEWHALL STREET. BRISTOL, EXCHANGE. LEICESTER, 26, FRIAR LANE. LIVERPOOL, 3, LORD STREET. MANCHESTER, 60, SPRING GARDENS. NEWCASTLE-UPON-TYNE, 13, GREY STREET. NOTTINGHAM, ARMITAGE CHAMBERS, VICTORIA STREET. SHEFFIELD, HOOLE'S CHAMBERS, BANK STREET. COMMITTEES OF COUNCIL. (President and Vice-President ex-officio Members of all Committees.) APPLICATIONS. BALL, J. B. BEEVEBS, C. BLACKBUBN, J. H. BOWDEN, T. CABTEB, E. M. EDMONDS, E. GIBSON, A. H. HALLIDAY, J. E. KIBBY, H. Woodburn PLENDEB, W. SHUTTLEWOBTH,T. G. SMITH, J. Hudson SNEATH, G. WADE, J. M. WISE, T. WOODTHORPE, J. W. EXAMINATION. BALL, J. B. HALLIDAY, J. E. BABBEB, J. W. HABDCASTLE, B. W. BOWDEN, T. HILL, D. FISHEB, Walter N. JACKSON, W. C. Fox, W. H. JAMES, A. A. GANE, J. KIBBY, H. Woodburn GIBSON, A. H. KNOX, G. Walter PEAT, W. B. PIXLEY, F. W. PLENDEB, W. SAFFEBY, F. J. SHUTTLEWOBTH, T.G. WADE, J. M. WOODTHOBPE, J. W. BABBEB, J. W. BEEVEBS, C. BLEASE, W. BOWDEN, T. CABTEB, E. M. FINANCE. FOBD, J. GUTHBIE, E. HABDCASTLE, B. W. HILL, D. JAMES, A. A. MILES, A. O. SNEATH, G. STONE, W. A. YOUNG, F. J. GENERAL PURPOSES. THE CHAIRMEN OF THE OTHER COMMITTEES, AND BBOWNING, T. GBIFFITHS, J. G. PEAT, W. B. COOPEB, Ernest HABPEB, A. C. SHUTTLE WOBTH,T.G EDMONDS, E. JAMES, A. A. WHINNEY, F. FISHEB, Walter N. KIBBY, H. Woodburn COMMITTEES OF COUNCIL. INVESTIGATION. BLEASE, W. HARMOOD-BANNER.J.S. PIXLEY, F. W. GRIFFITHS, J. G. JACKSON, W. C. WATERHOUSE, E. GUTHRIE, E. KNOX, G. Walter WELTON, T. A. HALLIDAY, J. E. MILES, A. O. WISE, T. HARDCASTLE, B. W. LIBRARY AND PUBLICATION. Fox, W. H. JACKSON, W. C. WELTON, T. A. HARDCASTLE, B. W. PIXLEY, F. W. WOODTHORPE, J. W. HARPER, A. C. SAFFERY, F. J. YOUNG F. J. HILL, D. PARLIAMENTARY AND LAW. COOPER, Ernest KEMP, C. F. PIXLEY, F. W. FORD, J. KNOX, G. Walter WATERHOUSE, E. GRIFFITHS, J, G. MILES, A. 0. WELTON, T. A. HARMOOD-BANNER, J.S.MURRAY, A. WHINNEY, F. JAMES, A. A. PEAT W. B. STUDENTS SOCIETIES' GRANTS. GRIFFITHS, J. G. KIRBY, H. Woodburn KNOX, G. Walter 10 PROVINCIAL SOCIETIES OF CHARTERED ACCOUNTANTS. Birmingham and Midland Society of Chartered Accountants. President : WALTER CHABLTON, F.C.A. Hon. Secretary: J. HOWARD HEATON, F.C.A., 95, Colmore Row. Bristol Society of Chartered Accountants. President : J. HUDSON SMITH, F.C.A. Hon. Secretary: S. PIM JACKSON, A.G.A., Albion Chambers. Leicester Society of Chartered Accountants. President: T. A. WYKES, F.C.A. Hon. Secretary : G. S. BANKART, A.C.A., 25, Friar Lane. Liverpool Society of Chartered Accountants. President: J. M. WADE, F.C.A. Hon. Secretary : A. F. DODD, F.C.A., 6, Lord Street. Manchester Society of Chartered Accountants. President : J. WHARTON POLLITT, F.C.A. Hon. Secretary : A. P. POPPLEWELL, F.C.A., 2, St. James's Square. Northern Institute of Chartered Accountants. President : E. SPARKS, F.C.A. Hon. Secretary : W. ROSE, A.C.A., 33, Mosley Street, Newcastle-upon-Tyne. Nottingham Society of Chartered Accountants. President: ROBERT MELLORS, F.C.A. Hon. Secretary: W. R. HAMILTON, F.C.A., Armitage Chambers, Victoria Street. Sheffield Society of Chartered Accountants. President: T. E. SHUTTLEWORTH, B.A., F.C.A. Hon. Secretary: H. E. P. BEARD, A.C.A., Hoole's Chambers, 45, Bank Street. LIST OF MEMBERS. 13 NUMBER OF EACH CLASS OF MEMBERS. FELLOWS . . 848 ASSOCIATES IN PRACTICE .. .. .. .. 1,394 ASSOCIATES NOT IN PRACTICE 783 MEMBERS PRACTISING OR RESIDENT OUT OF ENGLAND AND WALES 152 TOTAL 3,177 LIST OF MEMBERS. 26th May, 1904. ABBEY, D., (Associate not in England or Wales), Hong Kong, 353 ABBOTT, E. J., (Fellow), Birmingham, and at London, 116, 190 ABBOTT, F. S., (Associate in Practice), Manchester, 284 ABBOTT, H. E., (Felloiv), Liverpool, and at London, 180, 190 ABBOTT, W., (Fellow), London, 190 ACKERY, D. W., (Associate not in Practice), London, 254 ADAMS, A. A., (Associate in Practice), London, 223 ADAMS, A. G., (Associate in Practice), Birmingham, 119 ADAMS, E., (Associate not in England or Wales), New York, and at Chicago, 358, 349 ADAMS, S., ADDENBROOKE, T., (Associate not in Practice), London, 254 (Associate in Practice), Wolverhampton, and at Walsall, 342, 337 ADDINSELL, W. A., (Associate in Practice), Birmingham, and at London, 119, 223 ADGIE, W., Junr., (Fellow), Leeds, 173 ADSHEAD, W. H., ( A ssociate in Practice), Saltash, 319 AFFLECK, J., (Associate in Practice), Manchester, 284 14 LIST OF MEMBERS PAGE AGAB, T. J., (Fellow), London, and at Birmingham, 190, 116 AINSWORTH,W. H., (Associate in Practice), Preston, and at Lancaster, 314, 172 AIBD, C. F., (Associate in Practice), Brighton, 139 AIBEY, J,, (Associate in Practice), Darlington, 155 AIZLEWOOD, A. E., (Fellow)^ Rotherham,. and at Sheffield, 317, 320 AKED, A. W., (Fellow), Bacup, 112 AKENHEAD, A., (Associate in Practice), Cardiff, 147 ALDBED, J. C., (Associate in Practice), Manchester, 284 ALEXANDER, H. W., (Associate in Practice), Bristol, 141 ALEXANDER, J. W., (Associate in Practice), Liverpool, 183 ALEXANDEB, W., (Fellow not in Practice), Liverpool, 180 ALEXANDEB,W. H., (Associate in Practice), Liverpool, 183 ALLAN, J. F., (Associate not in Practice), Newcastle- upon-Tyne, 304 ALLBEURY, E., (Associate not in Practice), London, 254 ALLDEN, W. F., (Associate in Practice), Newcastle-upon- Tyne, 302 ALLDRITT, W. E., (Associate not in Practice), Birmingham, 126 ALLEN, A. F. P., (Associate not in Practice) Manchester, 292 ALLEN, F. W., (Associate in Practice), London, and at Bristol, Leicester, and Northampton, 223, 141, 177, 306 ALLEN, H., (Fellow), London, 190 ALLEN, E,., (Associate in Practice), Newcastle-upon- Tyne, 302 ALLEN, W. H., (Associate in Practice), London, and at Crawley, 223, 154 ALLIOTT, H. W., (Associate in Practice), London, 223- ALLISON, H. A., (Associate in Practice), London, 224 ALLNATT, B. P., (Associate in Practice), Reading, 315 ALLVEY, W. F., (Fellow), London, 190 ALSTON, J. H., (Associate in Practice), London, 224 AMBLEB, S., (Associate not in Practice), Liverpool, 187 AMSDON, E., (Associate in Practice), London, 224 ANDERSON, A., (Associate not in Practice), Manchester, 292 ANDERSON, E. C., (Associate not in England or Wales), Perth, 360 ANDERSON, S. J., (Associate not in Practice), London, 254 15 LIST OF MEMBERS PAGE AND BADE, E., (Associate in Practice), London, 224 ANDREW, J., (Associate in Practice), Sheffield, 322 ANDREW, J. G., (Associate in Practice), London, and at Watford, 224, 338 ANGUS, C. J., (Fellow), London, 190 ANNAN, J , (Fellow), London, 190 ANSTEY, H., (Associate in Practice), Bristol, 141 ANYON, J. T., (Associate not in England or Wales), New York, and at Chicago and San Francisco, 358, 350, 362 APPLEBY, C. T., (Associate in Practice), Birmingham, and at London and Sheffield, 119, 224, 322 APPLEBY, W., (Fellow), Manchester, 279 ARCHER, H. P., (Associate in Practice), London, 224 ARCHIBALD, W. C., (Fellow), London, 190 ARDRAN, P. W., (Associate not in Practice), Liverpool, 187 ARMITAGE,W. H., (Fellow), Huddersfield, and at Bradford, Dewsbury, and Halifax, 167, 135, 157, 16a ARMSTRONG, J. H., (Fellow), Newcastle-upon-Tyne, and at Middlesbrough and West Hartlepool, 300, 297, 339- ARMSTRONG, T. F., (Associate in Practice), London, and at Mexico City, 224, 357 ARNOTT, F. T., (Associate in Practice], Brighton, 139 ARTER, J. J. B., (Associate in Practice), Birmingham, 119 ASHBY, H., (Associate not in Practice), London, 254 ASHDOWN, G. E., (Associate in Practice), London, 224 ASHFORD, H., (Associate in Practice), Birmingham, and at London, 119, 224 ASHMEAD, A. E., (Associate not in Practice), Bristol, 143 ASHMEAD, E., (Fellow), London, 190 ASHTON, J., (Fellow not in Practice), Manchester, 279 ASHTON, T., (Associate not in Practice), Ashton-under- Lyne, 112 ASHWORTH, G. H., (Associate in Practice), Liverpool, and at London, 183, 224 ASHWORTH, P. H., (Associate in Practice), London, 224 ASHWORTH, W., (Fellow), Manchester, and at Bury and Belfast, 279, 145, 346- 16 LIST OF MEMBERS PAGE 177 170 119 116 308 310 .ASPELL, S. F., (Associate in Practice), Leicester, ASTON, R. H., (Associate not in Practice), Hyde, ASTON, T. S. E., (Associate in Practice), Birmingham, ASTON, W. S., (Fellow] , Birmingham, A.TKIN, F., (Associate in Practice), Nottingham, ATKINS, J. C., (Fellow), Oldham, .ATKINSON, H. L., (Associate in Practice), Wolverhampton, and at Walsall, 342, 337 ATKINSON, W., (A ssociate not in Practice), London, 254 ATKINSON, W. C., (Fellow), Leeds, and at Bradford and Morley, 173, 135, 299 .ATTFIELD, J., (Associate in Practice], London, 224 ATTLEE, T. M. E., (Associate in Practice], Birmingham, 119 ATTEEE, F., (Associate in Practice], London, 224 .AVEBY, J., (Associate in Practice], London, 224 -AYEBS, J., (Associate in Practice], Sunderland, 331 BABEB, F. W., (Fellow), Bristol, 139 .BACH, A. E., (Associate not in England or Wales], Buenos Aires, 347 .BADDELEY, L. A., (Associate not in Practice], London, 254 BADGEB, A., (Associate not in Practice], Thurnscoe, 335 BAGGALEY, B. B., (Associate in Practice], Nottingham, 308 BAGGS, E. E., (Associate in Practice], London, 224 BAGLEY, A., (Associate in Practice], Birmingham, 119 BAGNALL, B. T., (Associate in Practice], Plymouth, 312 BAGSHAW, C. E., (Associate in Practice), London, 224 .BAGSHAW, F., (Associate in Practice], Derby, 156 BAGSHAW, W. E., (Fellow], London, 191 BAGSHAW, W. H., (Associate in Practice], London, 225 BAGSTEB, J., (Fellow], London, and at Croydon, 191, 154 .BAILEY, E., (Fellow], Belfast, and at London and Northampton, 346, 191, 305 .BAILEY, G. H., (Associate not in England or Wales], Dublin, 351 BAILEY, T. H., (Associate not in Practice], Preston, 315 BAIN, A. W., (Associate in Practice), London, 225 BAIN, R. S., (Associate not in Practice], London, 255 BAIBD, P. J., (Associate not in Practice], London, 255 .BAKEB, A. R., (Associate in Practice), London, 225 17 LIST OF MEMBERS PAQl 191 225 BAKER, C. C., (Fellow), London, BAKER, E. J., (Associate in Practice), London, BAKER, F. E., (Associate in Practice), Northampton, and at Kettering, Leicester, and London, 306, 171, 177, 225 BAKER, G., (Associate in Practice), Hull, 169 BAKER, H., (Associate in Practice), London, 225 BAKER, J., (Fellow), London, and at Croydon, 191, 154 BAKER, J., (Associate in Practice), London, 225 BAKER, J, H., (Associate in Practice), Leicester, and at Kettering, London, and Northamp- ton, 177, 171, 225, 306 BAKER, M. B., (Associate not in Practice), London, 255 BALDING, E. G., (Associate not in England or Wales), Melbourne, 357 BALDWIN, E. C., (Associate in Practice), Brighton, 139 BALL, H., (Associate in Practice), London, 225 BALL, J. B., (Fellow), London, 191 BALL, K. M., (Associate not in Practice), London, 255 BANISTER, A., (Fellow), London, 191 BANKART, G. S., (Associate in Practice), London, and at Leicester and Loughborough, 225, 178, 277 BANKS, W. P. A., (Associate not in Practice), London, 255 BANNER, G., (Fellow), Liverpool, 180 BANNISTER, G. J., (Associate not in Practice), Burton-on- Trent, 144 BARBER > A. D., (Fellow), Sheffield, 320 BARBER, H. P., (Associate in Practice), Sheffield, 322 BARBER, J. W., (Fellow), Sheffield, 320 BARCLAY, H. J., (Associate in Practice), London, 225 BARDRICK, T. E., (Associate in Practice), London, 225 BARDSLEY, J. H., (Associate in Practice), Manchester, 285 BARHAM, C. H., (Associate in Practice), London, and at Guernsey and St. Helier, 225, 353, 361 BARHAM, H. E., (Fellow), London, and at Guernsey and St. Helier, 191, 353, 361 BARKER, C. E., (Associate in Practice), London, 225 BARKER, H., (Fellow), London, 191 BARKER, W. H., (Associate in Practice), Ashton-under- Lyne, 112 18 LIST OF MEMBERS PAGE BARLEY, H. L. (Associate not in Practice), Carlisle, 149 BARLOW, I. E (A ssociate not in Practice), Warrington, 338 BARNARD, W. M., (Fellow), London, 191 BARNES, C., (Associate in Practice), Leicester, 178 BARNES, F., (Fellow], London, 191 BARNES, W. H., (Associate in Practice), London, 225 BARNETT, E. E., (Associate not in Practice), London, 255 BARNSDALE, A., (Associate not in Practice), London, 255 BARON, C. G., (Fellow), London, and at Hitchin, 191, 166 BARRATT, J. W., (Fellow), London, 191 BARRETT, H., (Associate in Practice), Barnstaple, 113 BARRETT,W.C., Junr., (Associate not in England or Hong Kong, BARRON, T. H., (Associate in Practice), York, BARROW, H. J., (Associate in Practice), London, BARTHOLOMEW, A.G. (Associate in Practice), London, Wales), BARTLETT, C., BARTLETT, B. W., BARTLETT, T. A., BARTLETT, W., BASDEN, D. F., BASFORD, F. T., BASHFORTH, W., BASKERVILLE, G., BATCHELOR, J. B., BATCHELOR, J. T. BATE, W. L., BATEMAN, J. E., BATES, A. W., BATES, P., BATES, P. A., BATESON, W., BATSON, C. B. T., BATT, A. A., BAUM, E. Y., BAUWENS, A. L., (Associate in Practice), Bristol, (Associate not in Practice), London, (Associate not in Practice), London, (Associate in Practice), London, 353 344 225 225 141 255 255 225 (Fellow), London, and at Nottingham, 191, 307 (Associate in Practice), Derby, 156 (Associate in Practice), Sheffield, 322 (Associate in Practice), Manchester, 285 (Associate not in Practice), Hull, 169 (Associate not in Practice), Kingston-on- Thames, 172 (Associate not in Practice), Bristol, 143 (Associate not in Practice), Bradford, 137 (Fellow), London, 192 (Associate in Practice), Birmingham, and at London, 119, 226 (Associate in Practice), Leicester, 178 (Associate not in Practice), Blackpool, 132 (Associate in Practice), Birmingham, 119 (Associate not in Practice), Sheffield, 32i (Associate in Practice), Paris, and at London, 359, 226 (Associate in Practice), London, 226 19 LIST OF MEMBERS PAG! BAUWENS, N. L., (Fellow), London, 192 BAWCOMBE, W. G., (Associate not in Practice), London, 255 BAWDEN, W. A., (Associate in Practice), London, and at Manchester, 226, 285 BAYFIELD, L. A., (Fellow), Birmingham, 116 BAYLEY, H., (Associate not in Practice), Manchester, 292 BAYLEY, J. H., (Associate in Practice), Manchester, 285 BAYLIS, H. R., (Associate not in Practice), Kenley, 171 BAZLEY, T. A., (Associate in Practice), Manchester, 285 BEALE, M. 0., (Associate not in Practice), London, 255 BEANLAND, W., (Associate in Practice), Bradford, and at Leeds, 136, 174 BEAED, F. L., (Associate not in Practice], London, 255 BEARD, H. E. P., (Associate in Practice), Sheffield, 322 BEAUMONT, E. A., (Associate in Practice), Huddersfield, 167 BEAUMONT, T. S., (Associate in Practice), Manchester, 285 BEAVIS, A., (Associate in Practice), London, 226 BEAVIS, H. W., (Associate in Practice), London, 226 BECKETT. F. J., (Associate in Practice), Chester, 150 BEDDOW, F., (Fellow), London, 19^ BEDELLS, E. P., (Associate not in Practice), London, 255 BEDFORD, F., (Associate in Practice), Sheffield, 322 BEE, H. P., (Associate in Practice), Preston, and at Fleetwood, 314, 160 BEE, T., (Associate in Practice), Preston, and at Fleetwood, 314, 160 BEECH, D., (Associate not in Practice), London, 255 BEECH, E. W., (Associate not in Practice), Birmingham, 126 BEECH, G., (Fellow), Birmingham, 116 BEEVER, J. W., (Associate in Practice), Manchester, 285 BEEVERS, C., (Fellow), Leeds, 173 BEEVERS, C. H., (Associate in Practice), Leeds, 174 BELCHER, F., (Fellow), London, 192 BELFIELD, E., (Associate in Practice), London, 226 BELL, D., (Associate not in Practice), London, 255 BELL, H. C. S., (Associate not in England or Wales), Shanghai, 363 BELL, J., (Associate not in England or Wales), Melbourne, 357 B2 20 BELL, J., BELL, P. G. D., BELL, T. A.> BELL, W. T., BENINGTON, H., BENNETT, A., BENNETT, E., BENNETT, E. L., BENNETT, P. H., BENSON, C. T., BENSON, J., BENTHALL, H. E., BENTLEY, A., BENTLEY, H. C., BENTLEY, W., BENWELL, J. C., BERESFORD, W. F. BERNARD, E. T., BERREY, T. E.Y., BERRY, J., BERRY, M. J., BERRY, 0., BERRY, R. J., BERSEY, S. H., BERTENSHAW, C.H, BEST, J. W., BESWICK, H., BETTEBIDGE, E., BE VAN, F. C., BEVAN, P., BEWLEY, J., BIBBY, J.E., BIBBY, W. E., LIST OF MEMBERS (Associate not in Practice), Manchester, (Associate in Practice), London, (Associate not in Practice), London, (Associate not in Practice), Manchester, (Associate not in Practice), Newcastle- upon-Tyne, (Fellow), Warrington, (Associate in Practice), Sheffield, PAQH 292 226 255 292 304 338 322 (Fellow), London, and at Johannesburg, 192, 355 (Associate not in Practice), Warrington, 338 (Associate in Practice), Newcastle- upon-Tyne, 302 (Associate in Practice), Newcastle-upon- Tyne, 302 (Associate not in England or Wales), Calcutta, 347 (Associate not in Practice), Liverpool, 187 (Associate not in Practice), London, 256 (Associate in Practice), Birmingham, 119 (Fellow), London, 192 , (Associate not in Practice), London, 256 (Associate not in England or Wales), Newcastle, 357 (Associate in Practice), London, 226 (Fellow), Oldham, 310 (Associate not in England or Wales), Calcutta, 347 (Fellow), London, and at Brighton, 192 j 138 (Associate in Practice), Liverpool, 183 (Associate in Practice), London, 226 , (Associate not in Practice), Rochester, 316 (Fellow), Sheffield, 320 (Associate in Practice), Liverpool, 183 (Associate not in Practice), Reading, 316 (Associate in Practice), Swansea, 333 (Fellow), London, 192 (Associate in Practice) , Liverpool, 183 (Fellow not in Practice), Sutton Coldfield, 333 (Associate not in Practice), Birmingham, 127 LIST OF MEMBERS BlGELON, G., BIGGS, J. W., BINDLOSS, B. H., BlRCHAL, J., BIRD, H. T., BIRD, J. S., BIRLEY, J. H., BISHOP, E., BISHOP, E. K., BISHOP, H., BISHOP, W. L., BLACK, R., BLACKBURN, H. G., BLACKBURN, J. H., BLACKBURN, W. S., BLACKFORD, R. A., BLADEN, J. C., BLAIKIE, R. M., BLAKE, L., BLAKEMORE, W. G., BLAKESLEY, W. H., BLAKE Y, J., BLAKEY, W., BLAND, E., BLANE, T., BLASON, C. H., BLEASE, R. S., BLEASE, W., BLISSETT, C. R., BLOCK, M. T., BLOOMER, H. H., PAGS 331 (Associate in Practice), Sunderland, (Fellow not in Practice), Kingston-on- Thames, 172 (Associate in Practice), Manchester, 285 (Associate not in Practice), Manchester, 293 (Fellow), London, 192 (Associate in Practice), London, 226 (Associate not in Practice), Swintoii, 334 (Associate not in Practice), London, 256 (Associate in Practice), London, 226 (Associate in Practice), London, 226 (Associate in Practice), London, 226 (Fellow), Manchester, 279 (Fellow), Leeds, and at Bradford, 173, 135 (Fellow), Bradford, and at Leeds, 135, 173 (Fellow), Leeds, 173 (Associate in Practice), London, 226 (Associate in Practice), Hanley, and at Longton and Newcastle-under-Lyme, 164, 277, 300 (Associate in Practice), London, and at Croydon, 226, 155 (Fellow), Gt. Yarmouth, and at Beccles and Lowestoft, 163, 114, 278 (Fellow), London, 192 (Associate not in Practice), London, 256 (Fellow), Manchester, 279 (Associate in Practice), Newcastle- upon - Tyne, and at Whitley Bay, 302, 340 (Associate in Practice), Leicester, 178 (Fellow), Blackpool, 131 (Associate not in England or Wales), Hong Kong, 354 (Fellow), Liverpool, and at London, 180, 192 (Fellow), Liverpool, and at London, 180, 192 (Associate in Practice), Hereford, 166 (Associate not in Practice), Birmingham, 127 (Associate in Practice), Birmingham, and at Wolverhampton, 119, 342 LIST OF MEMBERS PAGE BLOOMER, J. H., (Associate in Practice), Sheffield, 322 BLOOR, H. T., (Associate in Practice), London, 226 BLOW, A. L., (Fellow), London, and at Manchester and Paris, 192, 279, 359 BOARDMAN, J., (Fellow), Manchester, BOARDMAN, T., (Associate in Practice), Manchester, BODEN, D., (Associate in Practice), Manchester, BOGLE, J. D. S., (Associate in Practice), London, BOLTON, C. H., (Associate not in Practice), Birmingham, BOLTON, F. A., (Associate not in Practice), Leeds, BOLTON, J., (Associate in Practice), Bradford, BOLTON, J. C., (Fellow), London, BOLTON, W., (Associate in Practice), Manchester, BOND, J. F., (Fellow), London, BOND, J. S., (Associate in Practice), London, BOND, S. H., (Associate not in Practice), Preston, BONHAM-CARTER, F. G., (Associate not in Practice), London, BONIFACE, W., (Associate not in Practice), London, BOOKER, E., (Fellow not in Practice), Bournemouth, BOOTHROYD, E., (Associate in Practice), London, BOOTHROYD, F. W., (Associate in Practice), Leicester, BOOTY, H. A., (Fellow), London, BOSLEY, E., (Associate not in Practice), Birmingham BOSTOCK, B. F. S., (Associate not in Practice), London, BOSTOCK, G. R., (Associate not in Practice), Birmingham BOSTON, A. W., (Associate in Practice), Birmingham, BOSWORTH, H., (Associate not in Practice), Manchester, BOUGHEY, F. M., (Associate not in England or Wales), Chicago, and at New York and San Francisco, , 349, 358, 362 BOUGHTON, B. A., (Associate not in Practice), London, 256 BOURNE, J. H., (Associate in Practice), Liverpool, and at London, St. Helens, and Axim, 183, 227, 318, 345 BOURNER, A. C., (Associate in Practice), London, and at Hanley, Loiigton, Newcastle-under- Lyme, and Watford, 227, 164, 277, 300, 338 BOWDEN, T., (Fellow), Newcastle-upon-Tyne, 300 BOWDEN, T. G., (Fellow), Newcastle-upon-Tyne, 301 279 285 285 226 127 176 136 192 285 193 227 315 256 256 134 227 178 193 127 256 127 119 293 LIST OF MEMBERS BOWDEN, T. S., BOWER, E. B., BOWERS, C. S., BOWES, J. E., BOWKER, C. F., BOWKER, G. J., BOWLER, G., BOWLER, H. W., BOWLER, J. S., BOWMAN, I., BOWMAN, B., BOWN, F., BOWYER, J. H., BOWYER, P. A., BOYCE, C. W., BOYER, E. A., BRADBURN, J. G., BRADLEY, A., BRADLEY, C. E., BRADSHAW, S., BRAGG, A. W., BRAND, G., BRANFORD, H. M., BRANNAN, C., BREDEN, T. H., PAGE 161 256 256 (Associate in Practice), Glossop, (Associate not in Practice), London, (Associate not in Practice), London, (Fellow not in England or Wales), Sydney, 363 (Associate not in Practice), London, 256 (Associate in Practice), Birmingham, and at London, 119, 227 (Fellow), Liverpool, 180 (Associate not in Practice), Liverpool, 187 (Associate in Practice), Manchester, and at Colwyn Bay, 285, 153 (Associate not in Practice), Manchester, 293 (Associate in Practice), Blackpool, and at Fleetwood, 131, 160 (Associate in Practice), Ben Rhyddiiig, 115 (Associate not in Practice), London, 256 (Associate in Practice), London, 227 (Associate in Practice), Bradford, 136 (Associate in Practice), Manchester, and at London, 285, 227 (Associate not in Practice), Manchester, 293 (Fellow), Keighley, 171 (Fellow), Scarborough, and at London, 319, 193 (Associate in Practice), Warrington, 338 (Fellow), Stockport, 329 (Fellow not in Practice), London, 193 (Fellow), London, 193 (Associate in Practice), London, 227 (Associate in Practice), London, 227 BRETHERTON, H. W. K., (Associate in Practice), Liverpool, 183 BRETTELL, H. W., (Associate in Practice), Birmingham, and at London, 119, 227 BREWER, M., (Associate in Practice), London, . 227 BREWIS, A. S., (Fellow), Manchester, 279 BREWIS, S. W., (Associate not in Practice), Manchester, 293 BRIDGFORD, F., (Fellow), Manchester, 279 BRIDGFORD, L. A., (Associate in Practice), Manchester, 285 BRIDGFOHD, B., (Fellow), Manchester, 279 BRIDGWATER, W.F., (Fellow), Birmingham, 116 LIST OF MEMBERS PAGE BRIDSON, H., (Associate not in Practice), Liverpool, 187 BRIERLEY, J., (Fellow), Oldham, 310 BRIGGS, G. F., (Associate not in Practice), London, 256 BRIGGS, J. E., (Associate not in Practice), London, 256 BRIGGS, S. B., (Associate in Practice), Macclesfield, and at Congleton, Leek, and Manchester, 278, 153, 177, 285 BRIGGS, W., (Fellow), Bristol, and at London, 139, 193 BRIGGS, W. A. B., (Associate not in Practice), London, 256 BRIGHAM, M. C., (Associate in Practice), Newcastle-upon- Tyne, 302 BRIGHT, J. C., (Associate in Practice), London, 227 BRINDLE, W., (Associate in Practice), Bolton, 132 BRINING, W., (Fellow), Chesterfield, and at Sheffield, 151, 320 BRISTOW, P. A., (Associate in Practice), London, 227 BRITTAIN, T., (Associate not in Practice), Birmingham, 127 BROAD, F. E. H., (Associate not in Practice), Wanstead, 337 BROAD, H. E., (Fellow), London, 193 BROAD, J. D., (Associate in Practice), London, 227 BROADBENT, B., (Associate not in Practice), Bolton, 133 BROADHEAD, T., (Associate in Practice), Dewsbury, and at Wakefield, 158, 336 BROCKBANK, G. A., (Fellow), Bolton, and at Horwich, 132, 166 BROCKLEHURST,E.H.,(^4ssocme not in Practice), London, 257 BRODERICK, L., (Fellow), Manchester, 279 BRODIE, M., (Associate not in England or Wales), Glasgow, 352 BROMHEAD, E., (Fellow), Plymouth, and at Truro, 312, 335 BROOK, P., (Associate not in Practice), Manchester. 293 BROOKE, A. D., (Associate in Practice), Bradford, 136 BROOKS, T. B., (Associate in Practice), Manchester, 285 BROOKS, W. C., (Associate in Practice), London, 227 BROOM, A., (Associate not in Practice), London, 257 BROOMHEAD, C. G., (Associate in Practice), Chesterfield, 151 BROTHERS, W. H., (Associate in Practice), Birmingham, 119 BROWN, A. C., (Associate in Practice), Bournemouth, 134 BROWN, B., (Fellow), Manchester, 279 BROWN, C. Henry, (Associate in Practice), London, 227 BROWN,C.Houghton(.FW), London, 193 25 BROWN, D. M., BROWN, E. A., BROWN, E. C., BROWN, F., BROWN, F., BROWN, H., BROWN, H. B., BROWN, H. S., BROWN, H. S., BROWN, J. H., BROWN, P. J. W., BROWN, B., BROWN, B. A., BROWN, B. W., BROWN, S. S., BROWN, W. C., BROWN, W. F., BROWNE, E. A., BROWNE, W. A., BROWNING, G., BROWNING, N. C., BROWNING, T., BRUCE-CUVILJE, 0. BRUFORD, J. C., BRYAN, P. W., BRYMER, E. G., BRYON, H. C., BUCKINGHAM, A. T BUCKLAND, S. H., BUCKLE, F. W. BUCKLEY, H. A., BULL, C. H., LIST OF MEMBERS PAGE (Associate not in England or Wales), Port Elizabeth, 360 (Associate not in Practice), Wakefield, 336 (Associate in Practice), London, 227 (Fellow), Stockton-on-Tees, 329 (Associate in Practice), Croydon, and at Eastbourne and London, 155, 159, 227 (Fellow), London, 193 (Associate not in Practice), London, 257 (Associate in Practice), London, 228 (Associate not in Practice), Birmingham, 127 (Associate not in Practice), Manchester, 293 (Associate in Practice), Dudley, and at Tipton, 159, 335 (Associate not in Practice), Manchester, 293 (Fellow), Sunderland, 331 (Fellow), London, 193 (Associate not in Practice), Birmingham, 127 (Associate in Practice), Ash ton-under-Lyne, and at Manchester, 112, 285 (Associate in Practice), London, 228 (Associate in Practice), Nottingham, 308 (Fellow), London, 193 (Fellow), London, 193 (Associate not in Practice), Manchester, 293 (Fellow), Manchester, 279 , (Fellow), London, and at Cardiff, 193, 146 (Associate in Practice), London, and at Taunton, 228, 335 (Associate in Practice), Manchester, 285 (Associate not in Practice), London, 257 (Associate in Practice), London, 228 (Associate not in Practice), London, 257 (Associate not in Practice), Swansea, 334 (Associate in Practice), Birmingham, and at Stourbridge, 119, 330 (Associate not in Practice), Manchester, 293 (Associate in Practice), London, and at Bournemouth, 228, 134 26 LIST OF MEMBERS PAGE BULL, E., (Associate in Practice), London, 228 BULL, R. H., (Associate not in Practice), Manchester, 293 BULLEB, W., (Associate in Practice), Birmingham, 119 BULLIMOBE, T., (Fellow), Norwich, 307 BULLOCK, C. E., (Associate in Practice), Hanley, and at London, Longton, Newcastle-under- Lyme, and Watford, 165, 228, 277, 300, 339 BULLOCK, R. T. S., BULLOCK, T., BUNCH, J. T., BUNKLE, W. L., BURBIDGE, N. W., BURGESS, A., BURGESS, J., Junr., BURGESS, J. G., BURGESS, R. M., BURGIS, J. F., BURKE, J. N., BURKETT, R. S., BURKINSHAW,W. P. BURNE, J. R., BURNETT, E. G., BURNETT, E. M., BURNETT, J. J., BURR, G. W. T., BURRELL, J. W., BURR-HlGGS, H., BURROWS, A., BURROWS, E., BURROWS, F. L., BURT, G. S., BURTENSHAW, J. M BURTON, C. F., BURTON, E. H., BURY, T. M., BUTCHER, H., BUTCHER, J. W., (Associate in Practice), Leamington, (Fellow not in Practice), Newcastle-under- Lyme, (Associate not in Practice), London, (Associate in Practice), Birmingham, (Fellow), Sheffield, (Associate in Practice), Manchester, , (Associate in Practice), Stockport, (Fellow), Leicester, (Associate in Practice), Leeds, (Fellow), Leamington, (Associate in Practice), London, (Associate not in Practice), Sunderland, , (Fellow), Hull, (Associate in Practice), Manchester, (Fellow), Southampton, (Associate in Practice), Southampton, (Fellow), Southampton, (Associate in Practice), London, and at Bournemouth, 228, (Associate in Practice), Leeds, (Associate in Practice), Walsall, (Associate not in Practice), London, (Associate in Practice), Leicester s (Associate in Practice), London, (Associate not in Practice), London, ., (Associate not in Practice), London, (Associate in Practice), London, (Fellow), London, (Associate not in Practice), London, (Fellow), Bath, and at Bristol, 114, (Fellow), London, 173 300 257 120 320 286 329 177 174 173 228 332 168 286 326 326 326 134 174 337 257 178 228 257 257 228 193 257 139 194 LIST OF MEMBERS PAGE BUTCHER, R. L,, (Associate not in Practice), Derby, 157 BUTLER, G. E., (Associate in Practice), London, 228 BUTLER, J., (Associate not in Practice), Wimbledon, 341 BUTT, H. P., (Associate in Practice), Birmingham, and at London, 120, 228 BUTTERFIELD, J., (Fellow), Bradford, and at Keighley and Manchester, 135, 171, 279 BUTTERFIELD, W.T., (Associate in Practice), Bradford, and at Leeds, 136, 174 BUTTERWORTH, W. H., (Associate in Practice), Lea Bridge, 173 BUTTON, H., (Associate in Practice), Birmingham, and at London, 120, 228 BYGRAVE, E. G., (Associate in Practice), London, 228 BYRNE, J. W. H., (Associate in. Practice), London, 228 CADDICK, F. A., (Associate in Practice), London, 228 C^SAR, A. H., (Felloiv), London, 194 CALDER, W. J., (Associate in Practice), London, 22y CALDICOTT, J. P., (Associate in Practice), Birmingham, 120 CALDICOTT, O. H., (Fellow), Birmingham, 116 CALLAWAY, W. D., (Associate not in Practice), London, 257 CALLINGHAM, R. R., (Associate not in Practice), London, 257 CAMM, W. H., (Fellow), Sheffield, and at London, 320, 194 CAMM, W. U., (Associate not in Practice), Sheffield, 324 CAMPBELL, A., (Associate in Practice), Manchester, and at Southport and Wigan, 286, 327, 341 CAMPBELL, H., (Associate in Practice), London, and at New York, 229, 359 CAMPBELL, J. A., (Fellow), London, 194 CAMPBELL, J. J., (Associate in Practice), Hull, 169 CAMPBELL-EVERDEN,W.P., (Fellow), London, 194 CANNON, T. C., (Associate not in England or Wales), Sioux City, and at Omaha, 363, 359 CANNON, W., (Associate not in Practice), London, 257 CANTER, A., (Associate not in Practice), London, 257 CAPE, C. P., (Fellow), London, 194 CARLILL, J. A., (Fellow), Hull, 168 CARLILL, J. N., (Associate not in Practice) , Hull, 169 CARLINE, G. E., (Associate in Practice), Chesterfield, 151 CARLTON, J. H., (Associate in Practice), London, 229 LIST OF MEMBERS PAGE 139 CARPENTER, R., (Associate in Practice), Brighton, CARR, A. E., (Associate in Practice), Newcastle-upon- Tyne, 302 CARR, J., (Associate in Practice), London, 229 CARR, J., (Associate in Practice), Newcastle-upon- Tyne, . 302 CARR, J. G., (Associate not in Practice), London, 257 CARR, W. H., (Associate not in Practice), Manchester, 293 CARR, W. R. T., (Fellow), London, 194 CARRINGTON, E. M., (Associate in Practice), London, 229 CARRUTHERS, J. B., (Associate in Practice), London, 229 CARRYER, A. P., (Associate in Practice), Leicester, 178 CARSE, J. A., (Associate in Practice), Manchester, 286 CARTER, E. M., (Fellow), Birmingham, and at London, 116, 194 CARTER, F. B., (Associate not in England or Wales), Kalgoorli, and at London and Perth, 355, 229, 360 CARTER, F. G., (Associate in Practice), London, 229 CARTER, G. H., (Fellow), London, 194 CARTER, G. P., (Associate not in Practice), London, 257 CARTER, J., (Associate in Practice), Bolton, 132 CARTER, J. G., (Associate in Practice), London, and at Cape Town, Durban, and Johannes- burg, 229, 349, 351, 354 CARTER, P. H., (Fellow), Birmingham, and at London, 116, 194 CARTER, R. N., (Fellow) t Manchester, and at Stockport, 279, 329 CARTWRIGHT, S., (Associate in Practice), London, 229 CASEY, A. B., (Associate in Practice), Portsmouth, 313 CASEY, T. H., (Associate in Practice), Portsmouth, 313 CASH, W., (Fellow), London, 194 GATES, F. F,, (Fellow), London, 194 CATLING, B., (A ssociate not in Practice), London, 258 CATO, W. R., Junr., (Associate not in ^Practice), London, 258 CAVELL, A. S., (Fellow), Bristol, 140 CAWKER, R. G., (Fellow), Swansea, and at Bristol and London, 333, 140, 194 CAWOOD, H., (Associate in Practice), Sheffield, 323 CHALLONER, T. D., (Fellow), Newcastle-upon-Tyne, 301 CHALMERS, A. H., (Fellow), Liverpool, and at London, 180, 194 CHALMERS, D. L., (Associate in Practice), Vron, 336 29 LIST OF MEMBERS CHALMERS, R., CHALONEB, H. J., CHALONER, W., PAGE (Associate not in England or Wales), New York, 358 (Associate in Practice), Manchester, 286 (Associate in Practice), Stockport, and at Manchester, 329, 286 CHAMBERLAIN, A. J., (Associate in Practice), Nottingham, 308 CHAMBERLIN,W.H., (Associate in Practice), Leicester, 178 CHAMBERS, A. D., (Associate in Practice), Kidderminster, and at Gloucester, 172, 161 CHAMPNESS, A. H, E. (Fellow), London, 194 CHAMPNESS, C. H., (Fellow), London, and at Plymouth, 195, 312 CHAMPNESS, C. M., (Associate not in Practice), London, 258 (Felloiv), London, and at Plymouth, 195, 312 (Fellow), London, 195 (Associate not in England or Wales), New York, CHANTREY, W. H., (Fellow), London,. CHAPLIN, E. J. M., (Associate not in Practice), London, CHAMPNESS, J. H., CHANDLER, B. W., CHANNON, A. J., 358 195 258 120 328 CHAPMAN, A., (Associate in Practice), Birmingham, CHAPMAN, H., (Fellow), South Shields, CHAPMAN, J., (Associate in Practice), Birmingham, and at London, 120, 229 CHAPMAN, R., (Associate in Practice), South Shields, 328 CHAPMAN, S. S., (Associate in Practice), London, 229 CHAPMAN, T. H., (Fellow), London, 195 CHAPPELOW, J. S., (Fellow), London, 195 CHARLESWORTH, A., (Fellow), Manchester, 279 CHARLES WORTH, J. R., (Associate not in Practice), Stockport, 329 CHARLTON, W., (Fellow), Birmingham, 116 CHARNOCK, H., (Associate not in Practice), Manchester, 293 CHATER, A. B., (Associate in Practice), Cambridge, 146 CHATER J., (Associate in Practice), Cambridge, 146 CHATER, M., (Associate in Practice), London, 229 CHATER, V., (Associate in Practice), Cambridge, 146 CHATT, R. M., (Associate in Practice), Sunderland, 331 CHATWIN, W., (Associate not in Practice), Birmingham, 127 CHENNELL, F. P., (Associate in Practice), London, 229 CHERRY, J., (Fellow), Leicester, 177 CHESWORTH, E. G., (Associate in Practice), Manchester, 286 30 CHEVALIEE, E. P., CHEVALIER, H. I., CHEW, A. T., CHIFFERIEL, A. G. CHILD, P., CHILD, S. P., CHILDS, J. E., CHIPCHASE, C., CHISWELL, R. M., CHORLTON, J., CHRISTIE, H. D., CHRISTIE, J. P., CHRISTMAS, F. II. C CLARK, G., CLARK, H. E., CLARK, R. E., CLARK, T. R., CLARK, W. S., CLARKE, A., CLARKE, A. T., CLARKE, C. C., CLARKE, E., CLARKE, F. G., CLARKE, G. C., CLARKE, H. E., CLARKE, J. P., CLARKE, J. H., CLARKE, L. G., CLARKE, S. R., CLARKE, W. R., CLAYTON, C., CLAYTON, W. H., LIST OF MEMBERS PAGH (Associate in Practice), Liverpool, 183 (Associate not in Practice), London, 258 (Associate in Practice), London, 229 , (Associate in Practice), London, 229 (Associate in Practice), London, 229 (Fellow), London, 195 (Associate not in Practice), London, 258 (Associate in Practice), Middlesbrough, 298 (Associate not in Practice), Manchester, 293 (Associate in Practice), Manchester, 286 (Associate not in Practice), London, 258 (Associate in Practice), London, 229 , (Associate in Practice), London, 230 (Fellow), London, 195 (Associate in Practice), London, 230 (Associate in Practice), Hanley, and at Longton and Newcastle-under-Lyme, 165, 277, 300 (Associate not in England or Wales), New York, 358 (Associate not in Practice), London, 258 (Associate not in Practice), London, 258 (Associate not in England or Wales), Wellington, 364 (Associate in Practice), Southport, 327 (Fellow), London, and at Walthamstow, 195, 337 (Associate not in Practice), London, 258 (Fellow), London, 195 (Associate in Practice), Burton-on-Trent, 144 (Fellow), London, 195 (Associate not in England or Wales), Dublin, 351 (Associate in Practice), London, and at Walthamstow, 230, 337 (Associate in Practice), London, 230 (Associate in Practice), Manchester, 286 (Associate in Practice), Croydon, 155 (Associate in Practice), Chesterfield, and at Sheffield, 151, 323 31 LIST OF MEMBERS PAGE CLEMONS, F., (Associate in Practice), Leeds, 174 CLOSE, J. W., (Fellow), Leeds, 173 CLOUGH, W. 0., (Fellow), London, 195 CLOUTTE, G., (Fellow), London, and at Chicago and New York, 195, 350, 359 CLOVER, R., (Fellow), Portsmouth, and at Brighton and London, 313, 138, 195 COATES, C. H., (Associate not in England or Wales), Calcutta, 347 COATES, S. H., (Associate in Practice), Leicester, 178 COATS WORTH, A,, (Associate in Practice), London, 230 COBBING, W. J., (Fellow), London, 195 COBDEN, A. S., (Associate not in Practice), London, 258 COCHRAN, W. H., (Fellow), Liverpool, 180 COCKBURN, J., (Associate in Practice), Newcastle-upon- Tyne, 302 COCKCROFT, H., (Associate net in Practice), Newport, 305 COCKE, A. L., (Associate not in Practice), London, 258 COCKE, T. D., (Associate in Practice), London, and at Guernsey, . 230,353 COCKIN, E., (Associate not in Practice), Birmingham, 127 COCKLE, J. H., (Associate not in Practice), London, 258 COLE, H. A. H., (Fellow), London, 195 COLE, S., (Associate in Practice), London, 230 COLE, S. G., (Fellow), London, 196 COLEFAX, J. S., (Fellow), Bradford, 135 COLEGRAVE, P. B., (Associate not in Practice), London, 258 COLEMAN, E. S., (Associate not in England or Wales), New York, 358 COLEMAN, G. T. W., (Fellow), Birmingham, and at West Brom- wich, 116, 339 COLEMAN, 0,, (Associate in Practice), Cardiff, 147 COLES, P., (Associate in Practice), London, 230 COLLARD, C. S., (Associate in Practice), London, 230 COLLETT, B., (Associate not in Practice), London, 258 COLLIER, B., (Fellow), Manchester, 280 COLLIER, C. J., (Associate in Practice), Sheffield, 323 COLLIER, F. C., (Fellow), London, 196 COLLIER, F. 0., (Associate in Practice), London, 230 32 LIST OF MEMBERS PAGE COLLIN, T. W., (Associate not in Practice), London, 258 COLLINS, A., (Associate in Practice), Bristol, 141 COLLINS, C., (Associate in Practice), Liverpool, 183 COLLINS, E. T., (Fellow), Bristol, 140 COLLINS, W. A., (Associate in Practice), Knighton, 172 COLLINS, W. C., (Associate not in Practice) , Liverpool, 187 COLLINS, W. W., (Fellow), London, 196 COLLIS, A., (Associate in Practice), London, 230 COLMAN, W., (Associate in Practice), London, 230 COLTMAN, T., (Fellow not in Practice), Leicester, 177 COMINS, C., (Fellow), London, and at New York, 196, 359 COMLEY, A. C., (Associate in Practice), Bristol, and at Bath, 141, 114 COMPTON, F., (Associate in Practice), London, and at Clacton-on-Sea and Colchester, 230, 152 COND, T. W., (Associate not in Practice), Birmingham, 127 CONWAY, W., (Associate in Practice), Chester, 150 COOK, A. E. S., (Fellow), Liverpool, 180 COOK, F., (Associate in Practice), London, 230 COOK, G. K., (Associate not in Practice) , Liverpool, 187 COOKE, H. P., (Associate not in Practice), London, 258 COOKSON, B., (Fellow), Liverpool, 180 COOMBES, H. B., (Associate in Practice), Manchester, 286 COOMBS, T., (Fellow), Leeds, 173 COOPER, C., (Associate in Practice), Manchester, and at Bolton and Wigan, 286, 132, 341 COOPER, E., (Fellow), London, 196 COOPEB, E., (Associate in Practice), Bolton, and at Manchester and Wigan, 132, 286, 341 COOPER, F,, (Associate in Practice), Bolton, and at Manchester and Wigan, 132, 286, 341 COOPER, F. D'A., (Associate not in Practice), London, 250 COOPER, T. T., (Associate in Practice), Birmingham, 120 COOPER, W., (Associate in Practice), Derby, 156 COPLEY, W. H., (Fellow), Eotherham, and at Sheffield, 317, 320 COPPACK, C., (Associate in Practice), Chester, 150 COPPACK, F. S., (Associate not in Practice), London, 259 CORBIDGE, C., (Fellow), Sheffield, and at London, 320, 196 CORBIDGE, W. G., (Associate not in Practice), London, 259 LIST OF MEMBERS CORDER, B., CORNISH, C. W., CORNISH, S. F., CORNTHWAITE, A., COTMAN, J. S., COTTERELL, C. W., COULDEN, W. A., COULDWELL, J. W. COULSON, W. W., COUPER, A. J., COUTTS, R. M., COVER, C. W., COWELL, C., Cox, A. J., Cox, C., Cox, E.M., Cox, F. B., Cox, F. S., Cox, H. A., COZENS, J., CRABTREE, C., CRABTREE, B,., CRAGGS, J. G., CRAIG, A. E. B., CRAIG, A. T., CRAKE, J., CRANE, H. E., CRANE, B., CRANE, T. H., CRAWFORD, E. W., CREASEY, G. L., CREASEY, B. G. M., CREASEY, B. J., CREKE, F., CREW, B. T., CREWDSON, E., PAGE 170 196 196 325 (Associate not in Practice), Ipswich, (Fellow), London, (Fellow), London, (Associate not in Practice), Sheffield, (Fellow), London, and at Bedford and Durban, 196, 115, 351 (Associate in Practice), Birmingham, 120 (Associate not in Practice), Chatham, 149 , (Fellow), Halifax, 163 (Fellow), Oswestry, 311 (Associate not in Practice), London, 259 (Fellow), Manchester, 280 (Associate not in Practice), London, 259 (Associate in Practice), Newcastle-upon- Tyne, 302 (Associate not in Practice), Birmingham, 127 (Associate not in Practice), London, 259 (Associate not in Practice), Birmingham, 127 (Associate in Practice), Nottingham, 308 (Associate in Practice), Birmingham, 120 (Associate not in Practice), London, 259 (Fellow), Bristol, and at Cardiff, 140, 146 (Associate in Practice), Hebden Bridge, 166 (Associate in Practice), Hebden Bridge, 166 (Fellow), London, 196 (Associate in Practice), London, 230 (Associate in Practice), London, 230 (Associate in Practice), Hull, 169 (Associate in Practice), Chester, 150 (Associate in Practice), London, 230 (Fellow), Southport, and at Preston, 327, 314 (Associate not in Practice), Liverpool, 187 (Associate not in England or Wales), Launceston, 356 (Fellow), London, 196 (Associate in Practice), London, 230 (Associate in Practice), Birmingham, 120 (Fellow), London, and at Luton, 196, 278 (Fellow), Manchester, and at London, 280, 196 c LIST OF MEMBERS CBITCHLEY, R. V., (Associate in Practice), Manchester, and at London, 286, 231 CBOCKEE, W. H., CEOFT, B., CBOFT, J., CROFTS, J. C., CBONK, S., (Associate in Practice), Bristol, (Associate not in Practice), London, (Associate in Practice), Dewsbury, (Associate in Practice), Manchester, (Fellow), London, 141 259 158 286 196 197 197 259 174 308 259 286 286 286 287 183 CROOKENDEN, C.P., (Fellow), London, CROPPER, L. C., (Fellow), London, CROSBIE-HILL,W.C., (Associate not in Practice), London, CROSLAND, W., (Associate in Practice), Leeds, CROSS, E. F., (Associate in Practice), Nottingham, CROSS, H. J., (Associate not in Practice), London, CROSSLEY, E. (Associate in Practice), Manchester, CROSSLEY, J., (Associate in Practice), Manchester, CROSSLEY, J. A., (Associate in Practice), Manchester, CROSSLEY, W., (Associate in Practice), Manchester, CROWE, H., (Associate in Practice), Liverpool, CROWTHER, G., (Associate in Practice), Leeds, and at Bradford and Morley, 174, 136, 299 CROWTHER, W. F., (Associate in Practice), Bolton, 132 CUDWORTH, A. J., (Fellow), Birmingham, 116 CUE, J. S., (Associate not in Practice), London, 259 CUFF, R. T., Junr., (Associate not in Practice), London, 259 CULLEY, F. S., (Fellow), Norwich, 307 CULLEY, S. W., (Associate in Practice), Cardiff, 147 CULSHAW, A., (Associate not in Practice), Liverpool, 187 CUMMINS, C. L., (Associate not in Practice), Bristol, 143 CUNLIFFE, W. S., (Associate not in Practice), Manchester, 293 CURRIE, L. C. E., (Associate not in Practice), Kingston-on- Thames, 172 CURTIS, J., (Fellow), Bristol, 140 DAKIN, J. F., (Associate not in England or Wales), Tientsin, 364 DALGLEISH, J., (Fellow), London, 197 DALGLEISH, T. A., (Associate not in England or Wales), Cape Town, 349 DALY, R. R., (Fellow), Liverpool, and at London, 180, 197 DAMAN, R. F., (Associate in Practice), Birmingham, 120 LIST OF MEMBERS DANGERFIELD, A., (Associate in Practice), London, 231 DANIEL, F. H., (Associate in Practice), Leeds, 174 DANIEL, W. P., (Associate not in England or Wales), Calcutta, 347 DANIELL, J. L., (Associate not in Practice), London, 259 DANN, J., (Fellow), Manchester, 280 DARBYSHIRE, P. H., (Associate not in Practice), London, 259 DARKE, F. B., (Associate not in Practice), London, 259 DARTON, 0., (Associate in Practice), London, 231 DARTON, T. H., (Associate not in England or Wales), Hong Kong, 354 DAVENPORT, H., (Associate not in Practice), Great Grimsby, 162 DAVIDSON, A. F., (Associate in Practice), South Shields, 328 DAVIDSON, J. W., (Fellow), Liverpool, 180 DAVIDSON, W. A., (Associate in Practice), Liverpool, 183 DAVIDSON, W. P., (Associate in Practice), Liverpool, 163 DAVIE, H. G. F., (Associate in Practice), London, 231 DAVIES, C. L., (Fellow), London, 197 DAVIES, D. A., (Associate not in Practice), London, 259 DAVIES, E. G., (Fellow), London, 197 DAVIES, E. S., (Associate not in Practice), Liverpool, 187 DAVIES, F., (Fellow), London, and at Birmingham, 197, 117 DAVIES, G. G., (Associate in Practice), London, 231 DAVIES, G. W., (Fellow), Holyhead, 166 DAVIES, H., (Fellow), Preston, and at Southport, 314, 327 DAVIES, H. G, T., (Associate in Practice), London, 231 DAVIES, J. H., (Associate not in Practice), London, 259 DAVIES, J. M., (Associate in Practice), London, and at Glasgow, 231, 352 DAVIES, 0., (Associate not in Practice), Manchester, 293 DAVIES, S., (Associate in Practice), Swansea, and at Cardiff, 333, 147 DAVIES, T., (Fellow not in Practice), London, 197 DAVIES, W., (Fellow), Preston, and at Southport, 314, 327 DAVIES, W. R, (Fellow), Birmingham, 117 DAVIS, A. E., (Associate in Practice), London, 231 DAVIS, A. E. M., (Associate in Practice), London, and at Baku, 231, 345 DAVIS, A, J., (Fellow), London, 197 c 2 LIST OF MEMBERS PAGE DAVIS, E., (Associate in Practice), London, and at Chicago and New York, 231, 350, 359 DAVIS, E. W., (Fellow), Hull, 168 DAVIS, F. W., (Fellow), London, and at Hastings and Tunbridge Wells, 197, 165, 336 DAVIS, J., (Associate not in Practice), Leeds, 176 DAVIS, W. H., (Fellow), London, 197 DAVIS, W. J., (Associate not in Practice), Birmingham, 127 DAVISON,W., Junr., (Associate in Practice), Sunderland, DAVY, W. H., DA WE, F. W., DAWSON, J., 331 (Associate in Practice), North Shields, 306 (Associate in Practice), Plymouth, 312 (Fellow not in England or Wales), Johannesburg, 354 DAWSON, E. S., (Associate in Practice), Bradford, 136 DAWSON, S. S., (Fellow), Liverpool, 180 DAWSON, W., (Associate in Practice), Dewsbury, 158 DAWSON, W. J., (Associate not in Practice), Hull, 169 DAWSON, W. S., (.4 ssociate in Practice), London, 231 DAY, H., (Felloiv), Worcester, and at Birmingham, 343, 117 DAY, H. J., (Associate in Practice}, Leeds, and at Harrogate, 174, 165 DAY, W. G., (Associate in Practice), Worcester, and at Birmingham, 343, 120 DEACON, A. G., (A ssociate in Practice), Manchester, and at Leicester, 287, 178 DEAKIN, N. H., (Associate in Practice), Sheffield, DEANE, E. J., (Associate in Practice), Liverpool, DEABDEN, W., (Fellow), Manchester, DEATH, A. W., J unr., (Associate not in Practice), Leicester, DEED, H. A., (Fellow), London, DEEKS, J. T., (Associate in Practice), London, DEELEY, G. D., (Fellow not in Practice), Birmingham, DE JONGH, C., (Associate in Practice), Manchester, DELLEB, J. J., (Fellow), London, DENMAN, T. I., (Fellow), Yeovil, DENNEHY J. G., (Fellow), Bristol, and at Bath, DENNEY, J. E., (Fellow), London, DENNING, F., (Associate in Practice), Bristol, 323 183 280 179 197 231 117 287 197 344 140; 114 197 141 37 LIST OF MEMBERS PAGB DENNIS, H., (Associate not in Practice), London, 260 DENSHAM, F. W., (Associate in Practice), London, 231 DENSHAM, W. C., (Associate in Practice), London, 231 DENTON, B. L., (Associate in Practice), West Hartlepool, 340 DENTON, W., (Associate in Practice), Liverpool, 183 DENYS, G. F., (Associate in Practice), London, 231 DERBYSHIRE, J. N., (Fellow), Nottingham, 307 DEEBYSHIRE, S. P., (Fellow), Nottingham, 307 DE ROME, T., (Associate in Practice), Kendal, 171 DERRY, D. S., (Associate in Practice), London, 231 DEVIN, A. E., (Associate not in Practice), London, 260 DEWHIRST, J., (Associate not in Practice), Purley, 315 DEXTER, E., (Fellow), London, 198 DEYES, F. T. P., (Associate not in Practice), Liverpool, 188 DICKIN, A. F. ( (Associate in Practice), London, 231 DICKINSON, A. L., (Fellow not in England or Wales), New York, and at Chicago, Pittsburg, and St. Louis, 357, 349, 360, 361 DICKINSON, H. W., (Associate not in England or Wales), Calcutta, 347 DICKINSON, N. R., (Associate in Practice), Bradford, 136 DICKINSON, W. S., (Associate not in Practice), Bradford, 137 DICKSEE, A. A., (Associate in Practice), London, 232 DICKSEE, L. R., (Fellow), London, 198 DIXEY, C. J., (Fellow), London, 198 DIXEY, G., (Fellow), London, 198 DIXON, J.H., (Associate not in Practice), London, 260 DIXON, R., (Associate in Practice), Redditch, 316 DOBELL, E., (Associate not in Practice), London, 260 DOBELL, H., (Associate not in Practice), London. 260 DOBREE, C. H., (Associate not in Practice), London, 260 DODD, A. F., (Fellow), London, and at Liverpool and Llandudno, 198, 180, 189 DOGGETT, W. C., (Associate in Practice), London, 232 DOUBLEDAY, S. H., (Associate in Practice), London, 232 DOUBLEDAY, V. C., (Associate in Practice), London, 232 DOUGLAS, T., (Fellow), Johannesburg, and at London, 354, 198 POVEY, C. E., (Fellow), Cardiff, and at Swansea, 146, 333 38 LIST OF MEMBERS DOWLER, H. G., DOWNES, A. H., DOWNS, A. J., DRAKE, J. F., DREW, E. W., DRUMMOND, J., DRURY, E. H., DRYDEN, R., DUCKWORTH, W.R. DUDLEY, B., DUFF, J., DUFFIELD, W., DUFNER, A. J. DUNCALF, E. A., DUNCAN, J. H. H., DUNFORD, R. C., DUNKLEY, H. G., DUNMAN, C. C., DUNN, B. S., DUNN, D. J., DUNN, W. Haynes, DUNN, W. Henry, DUNSTAN, A. H., DURANT, E. L. J., DUROSE, A., DUTTON, W., DYSON, H. W., DYSON, J.F., EARL, W. H., (Associate not in England or Wales), Shanghai, 363 (Fellow), London, 198 (Fellow), Hull, and at Boston, Great Grimsby, and London, 168, 134, 162, 198 England or Wales), (Fellow] , London, (Fellow), London, (Associate not in Glasgow, (Associate in Practice], Hull, (Associate not in Practice], Preston, (Associate not in England or Wales], Georgetown, Practice] , Newcastle- 198 198 352 169 315 352 (Associate not upon-Tyne, 304 (Fellow), Halifax, 163 (Associate in Practice), Birmingham, and at Wolverhampton, 120, 342 (Associate in Practice), Liverpool, 183 (Associate not in Practice), London, 260 (Fellow), London, 198 (Associate in Practice), Newcastle-upon- Tyne, 302 (Associate not in Practice), London, 260 (Associate not in England or Wales), Shanghai, 363 (Fellow), London, 198 (Associate not in Practice), Warrington, 338 (Fellow), London, 198 (Associate in Practice) , London, 232 (Associate in Practice), Birmingham, and at London, 120, 232 (Associate in Practice), London, 232 (Fellow), Nottingham, 307 (Associate not in Practice), Bolton, 133 (Associate not in Practice), Birmingham, 127 (Associate in Practice), Huddersfield, and at Leeds, 167, 174 (Associate in Practice), Newcastle- under- Lyme, 300 39 EAELE, E. B., EARLE, R. B., EARNSHAW, E., EASTWOOD, H. H., EASTWOOD, J. H., EASUM, D., EATWELL, E. W., EBSWOBTH, F. H., ECCLES, R. H., EDDS, S., EDGE, R. B., EDMONDS, E., EDMONDS, W. H., EDWARDS, A., EDWARDS, A., EDWARDS, E. B., EDWARDS, G. C., EDWARDS, J. F., EDWARDS, J. J., EDWARDS, J. R., EDWARDS, W. B., EDWARDS, W. J., EDWARDS, W. R., EGERTON, J. E., EGGINTON, J., EGLINGTON, F., ELDRIDGE, B. H. B. ELKINGTON, L. H., ELLERMAN, J. R., ELLERTON, A., ELLES, C. F., ELLIOT, J., ELLIOTT, H., ELLIOTT, J.H., ELLIS, C. E. L., ELLIS, P. L., ELLIS, W. L., LIST OF MEMBERS PAGE (Associate in Practice), London, 232 (Associate in Practice), Birmingham, 120 (Associate in Practice), London, 232 (Associate not in Practice), Manchester, 293 (Associate in Practice), London, 232 (Associate in Practice), London, 232 (Associate in Practice), Leighton Buzzard, 179 (Associate not in Practice), London, 260 (Associate not in Practice), Manchester, 293 (Fellow), London, 198 (Associate not in Practice), Birmingham, 127 (Fellow), Portsmouth, and at Brighton and London, 313, 138, 199 (Associate not in Practice), Birmingham, 128 (Fellow), Birmingham, 117 (Associate in Practice), London, 232 (Fellow), Manchester, 280 (Associate not in Practice), London, 260 (Associate in Practice), Birmingham, 120 (Associate in Practice), Birmingham, 120 (Fellow), London, 199 (Associate not in Practice), London, 260 (Associate in Practice), Birmingham, 120 (Associate not in Practice), London, 260 (Associate in Practice), London, 232 (Associate in Practice), Reading, 315 (Associate not in Practice), London, 260 , (Associate in Practice), Manchester, 287 (Associate in Practice), Birmingham, 120 (Fellow not in Practice), London, 199 (Fellow), London, 199 (Fellow), London, 199 (Fellow), Liverpool, 181 (Associate not in Practice), Bradford, 137 (Associate not in England or Wales), Belfast, 346 (Associate not in Practice), London, 260 (Associate in Practice), London, 232 (Associate in Practice), London, 232 LIST OF MEMBERS ELMSLIE, B., ELSOM, J., ELSWORTH, F. S., EL WORTHY, W. E., EMANUEL, E. M., EMERSON, A. H. S., EMMERSON, G., EMMERSON, W., ENGEL, G. S., ENSOR, I. L., ERNEST, E. L., ESHELBY, H. D., EVANS, H. H., EVANS, L. H., EVANS, R. J., EVANS, W. C., EVERETT, H. B., EVERETT, R., EVERETT, R. M., EVES, C., EVISON, L., EWEN, E. A. R., EYTON, T., EYTON, T., Junr., FABIAN, J., FAIRLEY, W., FARLOW, A. R. K., FARMER, G. N., FARNELL, W. B., FARR, C. F., FARRANT, P. C. C., FARRER, E. H., FARRIES, R. S., PAGE 260 311 183 146 261 (Associate not in Practice) , London, (Associate not in Practice), Oxford, (Associate in Practice), Liverpool, (Associate in Practice), Cambridge, (Associate not in Practice), London, , (Associate in Practice), London, and at New York, 232, 359 (Associate in Practice), Manchester, 287 (Associate in Practice), Leeds, 175 (Associate not in Practice), London, 261 (Associate in Practice), Ipswich, and at Felixstowe, 170, 160 (Associate in Practice), London, 232 (Fellow), Liverpool, 181 (Associate in Practice), Manchester, 287 (Associate in Practice), London, 233 (Fellow), Sheffield, 320 (Associate in Practice), Birmingham, 120 (Associate in Practice), London, 233 (Associate in Practice), London, 233 .(Associate in Practice) , London, 233 (Fellow), London, and at New York, 199, 359 (Associate not in Practice), London, 261 (Associate in Practice), London, 233 (Associate in Practice), Newcastle-upon- Tyne, 302 (Associate not in Practice), Newcastle- upon-Tyne, 304 (Fellow), London, 199 (Associate in Practice), Newcastle-upon- Tyne, 302 (Fellow), London, 199 (Associate in Practice], London, 233 (Associate in Practice), Manchester, 287 (Associate in Practice), Swansea, and at Mold and Newport, 333, 298, 305 (Associate in Practice), Manchester, 287 (Associate not in Practice), London, 261 (Associate in Practice), London, 233 LIST OF MEMBERS FAWCETT, G. E., FEASEY, G. T., FEAST, W. G., FEDDEN, F. G., FELLOWS, F. E., FELTON, R. A., FERGUSON, A. F., FERGUSON, H. S., FERRIER, J., FIDGEON, H. C., FIELD, A. L., FIELD, E., FIELDEN, H., FIELDING, H., FlLOSE-SPENCER, B FlNCHAM, R. F. W. FlNLAISON, F. H., FlNNEY, C. E., FlNNEY, C. F., FlRMIN, H. C., FISHER, E., FISHER, F. L., FISHER, H. W., FISHER, M. C., FISHER, W. H., FISHER, W. N., FITZPATRICK, J., FLACK, J. H., FLACK, W. P., FLEETWOOD, E. S., (Associate not in England or Wales], New York, and at Chicago and San Francisco, 358, 349, 362 (Fellow), London, 199 (Associate not in England or Wales), Kobe, 356 (Associate in Practice), London, 233 (Associate not in Practice), Birmingham, 128 (Associate in Practice), Birmingham, and at Warwick, 121, 338 (Associate not in England or Wales), Bombay, 346 (Associate in Practice), Manchester, and at Ashton-under-Lyne, 287, 112 (Associate in Practice), London, 233 (Associate not in Practice), London, 261 (Associate in Practice), Bedford, 115 (Associate not in Practice), London, 261 (Associate not in Practice), Manchester, 294 (Associate in Practice), Birmingham, 121 . S. F., (Associate in Practice), Birmingham, and at London and Wolverhampton, 121, 233, 342 , (Associate in Practice), London, 233 (Associate not in Practice), London, 261 (Associate in Practice), Liverpool, 183 (Fellow), Liverpool, 181 (Associate in Practice), London, 233 (Associate in Practice), Birmingham, 121 (Fellow), London, 199 (Associate in Practice), Birmingham, 121 (Fellow), Salisbury, 319 (Associate not in Practice), London, 261 (Fellow), Birmingham, 117 (Fellow), London, 199 (Fellow not in England or Wales), Melbourne, and at Perth, 356, 360 (Associate in Practice), Liverpool, and at Douglas, Isle of Man, 184, 350 (Associate not in Practice), London, 261 42 PAGE 261 199 233 199 294 319 308 121 233 LIST OF MEMBERS FLETCHER, C. E., (Associate not in Practice), London, FLETCHER, Edward H., (Fellow), London, FLETCHER, Ernest H., (Associate in Practice), London, FLETCHER, J., (Fellow), London, FLETCHER, S., (Associate not in Practice), Manchester, FLETCHER, W., (Associate in Practice), Salisbury, FLINDERS, B. T., (Associate in Practice), Nottingham, FLINT, C. F. B., (Associate in Practice), Birmingham, FLINT, S. W., (Associate in Practice), London, FLOWER, W. T., (Associate in Practo), Great Yarmouth, and at Beccles and Lowestoft, 163, 114, 278 FOGG, J. W., (Associate in Practice), Liverpool, 184 FOGG, T. S., (Associate in Practice), Liverpool, 184 FOLKES, P. D., (Associate in Practice), Stourbridge, 330 FOLLIT, H. C. B., (Associate not in Practice), London, 261 FOOKES, G. H., (Fellow), London, 199 FORD, A. P., (Associate not in Practice), London, 261 FORD, A. T., (Fellow), Stroud, 331 FORD, B. J. T., (Associate in Practice), Birmingham, and at Wolverhampton, 121, 342 FORD, C. J., (Fellow), London, and at Cape Town, Durban, Johannesburg, Kalgoorli, Perth, and Sydney, 200, 349, 351, 355, 360, 364 FORD, J., (Fellow), London, and at Cape Town, Durban, Johannesburg, Kalgoorli, Perth, and Sydney, 200, 349, 351, 355, 360, 364 FORD, J. S., (Associate not in Practice), London, 261 FORD, S. E., (Associate not in Practice), London, 261 FORD, T., (Associate in Practice), Mexico City, and at London, 357, 233 FORD, W. H. R., (Associate notinEng.or Wales), Calcutta, 348 FORDE, D., (Fellow), London, 200 FORREST, E. W., (Associate in Practice), Birmingham, 121 FORRESTER, J. P., (Associate in Practice), Great Grimsby, and at Hull, 162, 169 FORRESTER, S. M., (Associate in Practice), Great Grimsby, and at Hull, 162, 169 FORSTER, F. J., (Fellow), Middlesbrough, 297 LIST OF MEMBERS 361 287 121 152 FORSTER, J. A., (Fellow), Barrow-in-Furness, and at Darlington, London, Middlesbrough, and York, 113, 155, 200, 297, 344 FOBSTER, W. C., (Fellow), Newcastle-upon-Tyne, 301 FORT, H. R., (Associate in Practice), London, 233 FORTUNE, W., (Associate in Practice), West Hartlepool, 340 FOSTER, F. E., (Associate in Practice), Sheffield, 323 FOSTER, J. H, C., (Associate in Practice), London, 233 FOSTER, L. F., (Associate in Practice), Birmingham, 121 FOSTER, S. B., (Associate not in England or Wales), Rochester, FOSTER, W., (Associate in Practice), Manchester, FOWKES, W. E., (Associate in Practice), Birmingham, FOWLER, G. A., (Associate not in Practice), Cleethorpes, FOWLER, J. G., (Fellow), London, and at Chicago, New York, Pittsburg, and St. Louis, 200, 350, 359, 360, 362 FOWLER, R., (Associate in Practice), Weymouth, 340 FOWLER, R. E., (Associate not in Practice), Birmingham, 128 Fox, C., (Fellow), London, 200 Fox, C. J., (Fellow), London, 200 Fox, E. E., (Associate in Practice), Hastings, 165 Fox, K. C., (Associate not in Practice), London, 261 Fox, T. A., (Associate in Practice), London, 233 Fox, W. H., (Fellow), London, 200 FOXON, R. L., (Associate in Practice), Sheffield, 323 FRANCE, E., (Associate in Practice), Wigan, 341 FRANCIS, A., (Associate in Practice), Birmingham, 121 FRANCIS, E., (Associate in Practice), Reading, 316 FRANCIS, J. M. R., (Fellow), London, 200 FRANCK, H. E., (Associate not in Practice), London, 261 FRANK, W. H., (Associate in Practice), Bristol, 141 FRANKLIN, G., (Fellow), Sheffield, and at London, 320, 200 FRANKS, W., (Associate in Practice), Whitehaven, 340 ERASER, G. R. T., (Fellow), London, 200 FRASER, H., (Associate not in Practice), London, 262 ERASER, James, (Fellow), London, 200 ERASER, John, (Fellow), London, 200 FRAY, A. H., (Associate in Practice), Manchester, 287 44 LIST OF MEMBERS PAGE 234 181 200 FREEMAN, G. R., (Associate in Practice), London, FRENCH, H. N., (Felloiv), Liverpool, FRERE, E. R., (Fellow), London, FRESHWATER, ~H..W., (Associate in Practice), London, and at Bristol, Leicester, and Northampton, 234, 141, 178, 306 FREWER, A. N., (Associate not in Practice), London, 262 FRIEND, W. C., (Fellow), London, 200 FRIPP, D. S., (Associate in Practice), London, 234 FRITH, E. H., (Associate in Practice), London, 234 FRY, G. H., (Associate not in Practice), London, 262 FRYER, A. S., (Associate not in Practice), London, 262 FRYER, C. A., (Associate not in Practice), London, 262 FUGILL, F., (Felloiv), Hull, and at Boston, Great Grimsby, and London, 168, 134, 162, 201 FULFORD, C. H., (Associate not in Practice), Exeter, 160 FULLER, W. P., (Fellow not in Practice), London, 201 FURNIVAL, T. F., (Associate not in Practice), London, 262 FUTCHER, W. W., (Fellow), London, 201 FYNNEY, A. F., (Associate in Practice), Blackpool, 131 GADSBY, C., (Associate not in Practice), London, 262 GAIN, G., (Associate in Practice), London, 234 GALE, G. A., (Felloiv), Hull, 168 GALLIMORE, F. E., (Associate not in Practice), Sheffield, 325 GALLOWAY, D. R., (Associate in Practice), Birmingham, 121 GALLOWAY, J. A., (Associate not in England or Wales), Calcutta, 348 GANE, J., (Fellow), London, 201 GARDINER, A. C., (Associate not in England or Wales), Perth, 360 GARDINER, E. J., (Fellow), London, 201 GARDNER, H. S., (Associate in Practice), Sheffield, 323 GARDNER, J. A., (Fellow), Newcastle-upon-Tyne, 301 GARDNER, J. C., (Associate not in Practice), London, 262 GARLICK, T. J., (Associate in Practice), London, 234 GARMAN, H. T. G., (Fellow), London, 201 GARNETT, H. W., (Associate in Practice), Manchester, 287 GARNETT, J. P., (Fellow), Manchester, 280 GARRY, H. S., (Associate in Practice), Nottingham, 308 GARSIDE, E. S., (Fellow), London, 201 LIST OF MEMBERS GARSIDE, J. D., (Associate in Practice), London, and at Tunbridge Wells, 234, 336 GATES, H. J., (Associate in Practice), London, GATES, J. B., (Associate in Practice), London, GATH, W., (Associate in Practice), Nottingham, GAUNTLETT, P.E.I., (Associate in Practice), London, GEDGE, A. S., GEEN, F., GEOGHEGAN, F., GETHING, H. D. GIBBON, W. S., GIBBS, G. P., GIBSON, A. H., GIBSON, D., GIBSON, J., GILBERT, G. M., GILCHRIST, J., GILL, B. M., GILL, E. B., GILL, F., GILL, S. L., GILL, S. T., GILLATT, S., GlLLESPIE, J. J. 234 234 308 234 201 330 201 262 287 128 (Fellow), Birmingham, and at London, 117, 201 (Fellow), London, and at Southport, 201, 327 (Fellow), London, (Fellow), Stoke-on-Trent, (Fellow), London, (Associate not in Practice), London, (Associate in Practice), Manchester, (Associate not in Practice), Birmingham, (Associate in Practice), Barnsley, 113 (Fellow), London, 201 (Associate in Practice), Middlesbrough, 298 (Associate in Practice), London, 234 (Associate in Practice), Cradley Heath, 154 (Fellow), Sheffield, 320 (Associate not in Practice), Manchester, . 294 (Fellow), Sheffield, 320 (Fellow), London, 201 (Fellow), Newcastle-upon-Tyne, and at London and Morpeth, 301, 201, 299 GILLESPIE, J.J., Junr., (Associate in Practice), Newcastle-upon- Tyne, and at London and Morpeth, 302, 234, 299 GILLESPIE, R. H., (Associate not in Practice), Newcastle- upon-Tyne, 304 GILLESPIE, T., (Fellow), Newcastle-upon-Tyne, and at London and Morpeth, 301, 202, 299 (Associate in Practice), London, 234 (Fellow), Manchester, 280 (Associate in Practice), London, 234 GILLHAM, J. C. E., GILLIES, A. A., GILLIES, J. M., GILLOTT, F. M., (Associate in Practice), London, and at Manchester, 234, 287 GILYARD, A., (Associate in Practice), Bradford, 136 GIMSON, D. M., (Associate in Practice), Leicester, 178 GINZ, E., GlSBUBNE, B. E., GlTTINS, F., GLADSTONE, J. H., GLASIER, W., GLASS, W. J., GLEGG, P. A., GLENTON, A. H. S GLOSSOP, W., GLOYNE, F. D., GODDARD, A., GODDABD, E. D., GODDARD, S. J., GODFREY, H., GODKIN, H., GODWIN, J. G., GOLDIE, T., GOLDING, R. T., GOOD, A., GOOD, A. W., GOODE, G. E., GOODE, P. G., GOODERSON, A.J.R, GOODLAND, J. E., GOODMAN, A., GOODMAN, F. C., GOODMAN, J., GOODMAN, R. A., GOODMAN, T. J., GOODRICH, R. C. J., GOODRICKE, L. F., GOODWIN, J. P., GOODWIN, W. H., LIST OF MEMBERS PAGE (Associate not in Practice), London, 262 (Associate in Practice), London, 234 (Fellow not in Practice), Liverpool, 181 , (Associate in Practice), London, 235 (Associate in Practice), London, 235 (Associate in Practice) , Liverpool , 184 (Associate in Practice), London, 235 ., (Associate in Practice), Newcastle-upoii- Tyne, 302 (Fellow), Bradford, and at Leeds and Shipley, 135, 173, 325 (Associate not in Practice), London, 262 (Associate in Practice), London, 235 (Associate in Practice), London, 235 (Associate not in Practice), Bushey Heath, 146 (Fellow), London, 202 (Associate not in Practice), London, 262 (Associate in Practice), London, 235 (Associate in Practice), Hull, 169 (Associate in Practice), Liverpool, 184 (Fellow) , London , 202 (Associate in Practice), London, 235 (Associate not in Practice), Birmingham, 128 (Associate not in England or Wales), San Francisco, . 362 ,, (Associate in Practice), London, 235 (Associate not in Practice), TauntoD, 335 (Fellow), Taunton, and at London, 334, 202 (Fellow), London, and at Taunton, 202, 334 (Associate not in Practice), Burton-on- Trent, (Associate in Practice), London, (Associate in Practice), London, (Associate not in Practice), London, (Fellow), London, and at Bedford and Durban, 202, 115, (Associate not in England or Wales), New York, (Associate in Practice) , London, 144 235 235 262 351 358 235 LIST OF MEMBERS PA.G1 128 202 235 174 262 235 235 (Fellow), Swansea, and at Cardiff, 333, 147 (Associate in Practice), London, and at Canterbury, 235, 146 (Associate not in Practice), Bradford, 137 (Associate in Practice), Dudley, and at Brierley Hill and London, 158, 138, 235 (Associate in Practice), Norwich, 307 (Fellow), Norwich, 307 (Associate in Practice), London, 235 (Fellow), Bristol, and at London, 140, 202 (Fellow), Bristol, and at London, 140, 202 (Fellow), Bristol, and at London, 140, 202 (Associate in Practice), London, 236 (Associate in Practice), Bristol, and at GOODWIN, W. H., (Associate not in Practice), Birmingham, GOODYEAR, T. E., (Fellow), London, GORDON, C., (Associate in Practice), London, GORDON, J., (Fellow), Leeds, GORDON, R., (Associate not in Practice), London, GORDON, W. -J., (Associate in Practice), London, GORING - BANKES, H. A., (Associate in Practice), London, Goss, H. J., GOTHARD, H. R., GOTTSCHALCK, A., GOUGH, T. H., GOULD, G. R., GOULD, H. P., Gow, P., GRACE, H., GRACE, H. E., GRACE, J. E., GRACE, R., GRACE, W., London, 141, 236 GRACEY, N. W., (Associate not in Practice), London, 262 GRAFTON, E. J., (Associate in Practice), Worcester, 343 GRAHAM, A., (Associate in Practice), Liverpool, 184 GRAHAM, H. M., (Associate in Practice), London, 236 GRAHAM, J. C., (Associate not in Practice), Newcastle-upon- Tyne, 304 GRAHAM, J. J., (Fellow), Manchester, 280 GRAHAM, W. A., (Associate in Practice), Carlisle, 149 GRANT, F. 0., (Fellow), London, and at Cranleigh and Croydon, 202, 154 GRANT-SMITH, W.C., (Associate in Practice), Wolverhampton, and at Leamington, 342, 173 GRAVES, H, R., (Associate not in Practice], Liverpool, 188 GRAY, A., (Associate in Practice), Halifax, and at Bradford, 163, 136 GRAY, P. H., (Associate in Practice), London, 236 GRAY, W. M., (Fellow), Bradford, 135 LIST OF MEMBERS GREEN, H., (Associate not in Practice), Birmingham, GREEN, J. P., (Associate in Practice), Newcastle-upon- Tyne, GREEN, P. H., (Associate in Practice), London, GREENHALGH, J. N. (Associate not in Practice), Leeds, GREENHALGH, L., (Associate in Practice), Manchester, GREENHALGH, S., (A ssociatein Practice), Bolton, GREENING, G. S., (Associate in Practice), Sheffield, GREENING, W. B., (Associate in Practice), London, GREENLAY, A., (Associate in Practice), Bradford, GREENWOOD, F. T., (A ssociatein Practice), London, GREENWOOD, T., (Associate in Practice), Bolton, and at Manchester, 132, GREENWOOD, T., Junr. (Associate not in Practice), London, GREGORY, T., (Fellow), Manchester, GREGSON, A. G., (Associate in Practice), Hull, GREGSON, G., (Associate in Practice), London, GREGSON, J., (Fellow), Hull, GREGSON, P., (Associate in Practice), Manchester, GRESHAM, W. F., (Fellow), London, and at Hull, 202, GRIERSON, A., (Associate not in England or Wales), Auckland, N.Z., GRIERSON, A., (Associate in Practice), Manchester, GRIERSON, A., Junr. (Associate not in Practice), Manchester, 128 302 236 176 287 132 323 236 136 236 287 262 280 169 236 168 287 168 345 287 294 263 263 GRIFFIN, W. S., (Associate not in Practice), London, GRIFFITH, N. L., (Associate not in Practice), London, GRIFFITH, B. R. (Associate not in England or Wales), Calcutta, 348 (Associate not in Practice), Hampton Hill, 164 (Fellow), London, 202 (Associate not in Practice), Preston, 315 (Fellow), London, and at Chicago and New York, 202, 350, 359 GRIFFITHS, T. G., (Associate in Practice), Birmingham, 121 GRIGG, W. H., (Fellow), Bristol, 140 GRIMES, W., (Associate in Practice), Bristol, 141 GRIMSHAW, W., (Associate in Practice), Blackpool, and at Fleet wood, 131, 160 GRISEWOOD, W., (Fellow), Liverpool, 181 GRIFFITHS, G. C. GRIFFITHS, J. G., GRIFFITHS GRIFFITHS N. M. P. D., 49 GRISEWOOD, W. H. GROOMBRIDGE,R. T GROVES, W. H., GROVES, W. M., GRUMITT, C. J., GRUNDY, C. V., GRUNDY, W. C., GRUNING, L. H., GUEDALLA, H., GUERRIER, H. T., GULLY, H. J., GUNDRY, E. W., GUNN, J. E., GUTHRIE, E., GUTHRIE, J. R., GUTHRIE, N., HACKETT, H., HACKETT, J. H., HADDOCK, W. A., HADFIELD, T., HAINES, C. F., HAINES, C. W., HAINES, H. 0., HALE, J. A. D., HALES, H. W., HALEY, H., HALFORD, A. J., HALL, A. A., HALL, A. D., HALL, C., HALL, G. E., HALL, H. R., LIST OF MEMBERS PAGE (Associate in Practice), Liverpool, 184 ., (Associate not in Practice), London, 263 (Associate not in Practice), Birmingham, 128 (Associate not in Practice), London, 263 (Associate not in Practice), Sunderland, 332 (Associate not in Practice), Royston, 317 (Associate not in Practice), Manchester, 294 (Associate not in Practice), London, 263 (Associate in Practice), London, and at Chicago and New York, 236, 350, 359 (Associate not in England or Wales), Shanghai, 363 (Associate in Practice), London, 236 (Fellow), London, 203 (Fellow), Cardiff, 147 (Fellow), Manchester, and at London, 280, 203 (Associate not in England or Wales), Cape Town, 349 (Associate in Practice), Newcastle-upon- Tyne, 303 (Associate in Practice), Birmingham, 121 (Associate in Practice), Birmingham, 121 (Associate not in Practice), Liverpool, 188 (Fellow), Sheffield, 320 (Fellow), Oxford, 311 (Associate in Practice), Birmingham, 121 (Associate in Practice), London, 236 (Associate not in Practice), London, 263 (Associate not in England or Wales), Calcutta, 348 (Associate in Practice), Manchester, 287 (Associate in Practice), Leicester, 178 (Associate not in Practice), Stockton-on- Tees, 330 (Associate in Practice), London, 236 (Associate not in Practice), Newcastle- upon-Tyne, 304 (Associate not in Practice), Manchester, 294 (Associate in Practice), London, 236 LIST OF MEMBERS PAGE HALL, H. V., (Associate not in Practice), London, 263 HALL, R. T., (Associate in Practice), Birmingham, 121 HALL, S., (Associate in Practice), Derby, and at Nottingham, 156, 308 HALL, S. J., (Associate in Practice), Leytonstone, 179 HALL, S. T., (Associate in Practice), Derby, and at Nottingham, 156, 308 HALLAM, A. , (Associate in Practice) , Middlesbrough, and at Darlington, 298, 155 HALLAM, J. B., (Associate in Practice), Sheffield, 323 HALLETT, C., Junr., (Associate in Practice), London, 236 HALLIDAY, J. E., (Fellow), Manchester, 280 HALSALL, F., (Associate in Practice), Belfast, and at Bury and Manchester, 346, 145, 288 HALSEY, L. E., (Associate in Practice), London, and at Chicago, New York, Pittsburg, and St. Louis, 236, 350, 359, 360, 362 HAM, J. P., (Fellow), London, 203 HAM, S. P., (Fellow), London, 203 HAMEB, F., (Associate in Practice), Manchester, and at Ashton-under-Lyne, 288, 112 HAMEB, J., Junr., (Associate not in Practice), Manchester, 294 HAMEB, S. W., (Fellow), Bury, 145 HAMILTON, N., (Associate not in England or Wales), Calcutta, 348 HAMILTON, W., (Associate in Practice), London, 236 HAMILTON, W. B., (Fellow), Nottingham, 307 HAMMILL, J., (Associate in Practice) , St. Helens, 318 HAMMOND, G. J., (Associate not in Practice), London, 263 HAMPSON, A. H., (Associate in Practice) Leicester, 178 HAMPSON, E., (Fellow), Manchester, 280 HANCOCK, J. S., (Associate in Practice), Sheffield, 323 HANDLE Y, A. B., (Associate not in Practice), Manchester, 294 HANDLEY, T. W., (Fellow), Manchester, 280 HANDS, H., (Associate in Practice), Birmingham, 121 HANMEB, T. A., (Associate in Practice), Liverpool, 184 HANNAY, P. D., (Fellow), London, 203 HANSCOMB, A. J., (Associate in Practice), London, 236 HANSFOBD, F. V., (Associate in Practice), Manchester, 288 51 LIST OF MEMBERS HANSFORD, G. L., HANSON, J. R., HANSON, W. J., HARBER, G., HARD, E., HARDCASTLE, B. W HARDING, J. C. f HARDING, M. J., HARDING, P. E., HARDING, W., HARDMAN, L. H., HARD WICK, T. A., HARDY, F., HARDY, F., HARDY, H. E., HARDY, J., HARDY, L., HARE, S., HARGRAVES, S. R., HARGRAVES, W. H., HARGREAVES, F. A., HARKNESS, W. R., HARLAND, W., HARMAN, G. D., HARMOOD-BANNER, HARPER, A. C., HARPER, A. H., HARPER, F. B., HARPER, J., HARPER, W. A., HARRIES, N. G., HARRIS, J., HARRIS, J. G., HARRIS, L. W., HARRIS, W., PAGE 294 (Associate not in Practice), Manchester, (Associate in Practice), London, and at Birmingham, 237, 122 (Associate not in Practice), Cambridge , 146 (Fellow), London, 203 (Associate not in Practice), London, 263 ., (Fellow), London, 203 (Associate not in Practice), Preston, 315 (Associate not in Practice), London, 263 (Associate in Practice), London, 237 (Fellow), Darlington, 155 (Associate not in Practice), Hoylake, 167 (Associate in Practice), Bradford, 136 (Associate not in Practice), London, 263 (Associate not in Practice), Wolverhampton, 343 (Associate in Practice), Liverpool, and at Birkenhead and Little Button, 184, 115, 179 (Fellow not in Practice), Brighton, 138 (Fellow), London, 203 (Fellow), Bristol, 140 (Associate in Practice), London, 237 (Associate in Practice), London, 237 (Fellow), Burnley, and at Manchester, 144, 280 (Associate in Practice), Birmingham, 122 (Associate in Practice), Stockton-on-Tees, 330 (Associate in Practice), Norwich, and at East Dereham, 307, 160 J. S., (Fellow), Liverpool, 181 (Fellow), London, and at Croydon, 203, 154 (Associate not in Practice), London, 263 (Associate in Practice), London, 237 (Associate in Practice), Manchester, 288 (Associate in Practice), Bolton, 133 (Associate in Practice), Walsall, and at Bir- mingham and Wolverhampton, 337, 122, 342 (Fellow), London, 203 (Associate in Practice), London, 237 (Associate in Practice), London, 237 (Associate in Practice), London, 237 D 2 52 HARRIS, W. F., HARRISON, C M HARRISON, J. E., HARRISON, R., HARRISON, T., HARRISON, T., HARRISON, T. H., HART, E., HART, G. J., HART, H., HART, H. W., HART, W., HART, W., Junr., HARTLEY, A. HARTLEY, H., HARTLEY, W. V., HARTMAN, H. F., HARVEY, B. S., HARVEY, C. H., HARVEY, G. H., HARVEY, J. F., HARVEY, J. P., HASHIM, A. G., HASKINS, A. 0., HASKINS, F., HASKINS, G. F., HASLAM, J. T., HASLUCK, L., HASSAL, J. A. S., LIST OF MEMBERS PAGE (Fellow), Hull, and at Boston, Great Grimsby, and London, 168, 134, 162, 203 (Associate in Practice), Redditch, 316 (Associate not in Practice), Leeds, 176 (Associate in Practice), Cardiff, 147 (Fellow), Newcastle-upon-Tyne, and at Middlesbrough and West Hartle- . pool, 301, 297, 339 (Associate in Practice), Wakefield, 336 (Associate in Practice), Derby , 156 (Fellow), London, and at New York, 203, 359 (Fellow), London, 203 (Fellow), Rotherham, and at Sheffield, 317, 321 (Associate not in Practice), London, 263 (Fellow), Derby, 156 (Associate not in England or Wales), Glasgow, 352 (Associate in Practice), London, 237 (Associate in Practice), London, 237 (Associate in Practice), London, 237 (Fellow), Bradford, and at Keighley and Manchester, 135, 171, 280 (Associate not in Practice), London, 263 (Associate in Practice), Swansea, and at Llanelly, 333, 190 (Associate in Practice), Swansea, and at Llanelly, 333, 190 (Associate in Practice), Swansea, and at Llanelly, 333, 190 (Associate in Practice), Ipswich, 170 (Associate not in Practice), Sale, 319 (Associate in Practice), Birmingham, and at Wolverhampton, 122, 342 (Associate not in Practice), London, 263 (Associate in Practice) , London, 237 (Associate in Practice), London, 237 (Fellow), London, 203 (Fellow), Liverpool, and at Birkenhead, Llandudno, and London, 181, 115, 189, 203 53 HAS WELL, C. G., HASWELL, G. P.H., HASWELL, G. H., HASWELL, W. D., HAVILAND, R. H., HA WARD, T. G., HAWKIN, T. D., HAWKINS, E. J., HAWKINS, L. W., HA WORTH, G. E., HA WORTH, J., HAWORTH, R. C., HAWSON, W. G., HAY, J., HAYDON, F., HAYES, E., HAYS, F.H., HAYWARD, A. J., HAY WARD, J. S., HAZLEHURST, H.W., HEAD, T. H., HEADLY, L. C., HEAP, J. F., HEATHCOTE, F. J., HEATON, J. A., Junr, HEATON, J. H., HEELEY, L. H., HEIRON, J. A., HEISCH, E., HELLYER, A. L., HELLYER, E. P., HELM, R. F., LIST OF MEMBERS PAGE (Associate in Practice), Chester, 150 (Associate in Practice), Birmingham, 122 (Associate in Practice), Chester, and at Wrexham, 150, 344 (Associate in Practice), Chester, and at Wrexham, 150, 344 (Associate not in Practice), London, 263 (Associate in Practice), London, 237 (Associate in Practice), London, 237 (Associate in Practice), London, 237 (Associate in Practic^), Stoke-on-Trent, 330 (Fellow), Manchester, and at Blackpool and Bury, 281, 131, 145 (Associate in Practice), Blackburn, 130 (Fellow), Manchester, 281 (Fellow), Sheffield, 321 (Fellow), Hull, 168 (Associate in Practice), London, 237 (Fellow), London, 204 (Associate not in England or Wales), Johannesburg, 354 (Associate not in Practice), Nottingham, 309 (Associate in Practice), London, 237 ,(Associate in Practice), Oldham, 310 (Associate in Practice), London, 238 (Associate in Practice), Leicester, 178 (Associate in Practice), Burnley, 144 (Fellow), Birmingham, and at West Brom- wich, 117, 339 ., (Associate not in Practice), London, 263 (Fellow), Birmingham, 117 (Associate in Practice), Birmingham, 122 (Fellow), London, and at New York, 204, 359 (Fellow), London, 204 (Fellow), Bristol, and at Exeter and New- port (Mon.), 140, 160, 304 (Associate not in Practice), Bristol, 143 (Fellow) j Hull, and at Boston, Great Grimsby, and London, 168, 134, 162, 204 HELMORE, E. A., HELMORE, G. K., HELMORE, P., HEMMANT, J., HENDERSON, J., HENDERSON, J. M. HENNELL, B., HENRY, A., HENSHAW, A. H., HEPPARD, F. L., HEPPARD, J. L., HEPPARD, W., HEPWORTH, J. D., LIST OF MEMBERS PAGE (Associate not in Practice), London, 264 (Fellow), London, 204 (Fellow), London, 204 (Associate in Practice), London, 238 (Associate in Practice), Sheffield, 323 (Fellow), London, 204 (Assocate not in Practice), London, 264 (Fellow), London, and at Manchester, 204, 281 (Associate not in Practice), Liverpool s 188 (Associate in Practice), Blackburn, 130 (Associate not in Practice), Blackburn, 131 (Associate in Practice), Blackburn, 130 (Associate not in England or Wales), Manila, 356 HERRINGSHAW, J. W., (Associate not in Practice), Macclesfield, 278 HESELTON, K. T., (Fellow), Bradford, and at Leeds, 135, 174 HESKETH, J. B,., (Associate in Practice), Manchester, 288 HEWETT, J. J., (Associate in Practice), London, 238 HEWITT-FLETCHER, S., (Associate not in England or Wales), Chinde, 350 HEWSON, C. T., (Associate in Practice), Leeds, 175 HEYES, M., (Associate not in Practice), London, 264 HIBBARD, S. R., (Associate in Practice), London, and at Bournemouth, 238, 134 HIBBERD, A. E., (Associate in Practice), London, and at Bournemouth, 238, 134 HICK, A. H., (Associate not in Practice), Macclesfield, 278 HICKMAN, W. M., (Associate not in Practice), London, 264 HICKS, A. S., (Fellow), London, and at Brighton, 204, 139 HICKS, G., (Associate in Practice), Plymouth, 313 HICKS, M., (Associate in Practice), London, 238 HIDES, C. R.j (Associate not in Practice), Sheffield, 325 HIGGINS, H. D., (Associate not in England or Wales), Stent, 363 HIGGISON, F. W., (Associate in Practice), Wolverhampton, and at Birmingham and Walsall, 342, 122, 337 HIGHFIELD, G. L. J. (Associate in Practice), Liverpool, 184 55 LIST OF MEMBERS PAGH HIGHLEY, R. (Associate in Practice), Halifax, 163 HIGSON, P., (Fellow), Manchester, 281 HILDITCH, F., (Associate in Practice), Liverpool, 184 HILL, A. E., (Associate not in Practice), North Shields, 3p6 HILL, A. J., (Fellow), London, and at Northampton and Belfast, 204, 305, 346 HILL, C. A. T., (Associate in Practice), Belfast, and at London and Northampton, 238, 306, 346 HILL, D., (Fellow), London, 204 HILL, D., Junr., (Associate not in Practice), London, 264 HILL, E., (Fellow), London, 204 HILL, F. A., (Associate not in Practice), Birmingham, 128 HILL, H., (Associate in Practice), Manchester, 288 HILL, H. F., (Associate in Practice), London, 238 HILL, H. G., (Associate in Practice), Bristol, 141 HILL, J. A., (Associate in Practice), London, 238 HILL, J. W. G., (Fellow), Birmingham, and at London, 117, 204 HILL, M. G., (Felloiv), Birmingham, 117 HILL, R. D. F., (Associate in Practice), London, 238 HILL, S. H., (Associate not in Practice), Nottingham, 300 HILL, T. J., (Associate in Practice), Dudley, and at Birmingham, 159, 122 HILL, W. O., (Associate in Practice), Birmingham, 122 HILL, W. S., (Associate not in Practice), Manchester, 294 HILLYER, A. H'., (Associate not in Practice), London, 264 HILTON, A., (Associate in Practice), Bolton, 133 HINDLE, T., (Associate in Practice), Darwen, 156 HINDMARSH, W. G. (Associate in Practice) , Newcastle-upon- Tyne, 303 HINKS, J. W., (Associate in Practice), Birmingham, 122 HINSHELWOOD,N.M., (Associate not in Eng. or Wales), Montreal, 357 HIPSLEY, E. S., (Associate not in Practice), Wolver- hampton, 343 HIRST, J. R., (Associate in Practice), Newark, 300 HIRST, J. W., (Associate not in Practice), Leeds, 176 HISLOP, H. W. A., (Fellow), Londpn, 204 HITCHMAN, F. H., (Associate not in Practice), Birmingham, 128 HOARE, R. H., (Associate in Practice), Alexandria, and at Cairo and London, 345, 347, 238 56 LIST OF MEMBERS PAGE HOBBINS, H. C., (Associate not in Practice), Barrow-in- Furness, 114 HOBBS, E., (Fellow), London, 204 HOBBS, W. G., (Associate in Practice), Bristol, 142 HODGE, J. P., (Associate in Practice), Chester, 151 HODGES, J. E., (Fellow), London, 205 HODGES, W. E., (Associate not in Eng. or Wales), Greenwood, 353 HODGKINSON, C., (Associate in Practice), Birmingham, 122 HODGSON, G. H., (Associate in Practice), Rotherham, and at Sheffield, 317, 323 HODGSON, J. G., (Associate in Practice), Liverpool, 184 HODGSON, R., (Fellow), Hull, and at Boston, Great Grimsby, and London, 168, 134, 162, 205 HODSOLL, S M (Associate in Practice), London, and at Gravesend, 238, 161 HOLAH, E., (Fellow), London, 205 HOLAH, J., (Fellow), Croydon, 154 HOLDSWORTH, F. A., (Associate in Practice), Leeds, 175 HOLEY, A. W., (Associate not in Practice), Sunderland, 332 HOLLAND, H. W., (Associate in Practice), London, 238 HOLLINGBERY, J. K. (Associate in Practice), Glossop, and at Manchester, 161, 288 HOLLINGSWORTH, G. A., (Fellow not in Practice), Wanstead, 337 HOLLIS, R. T., (Associate in Practice), London, 238 HOLMES, A. H., (Associate in Practice), Wigan, 341 HOLMES, E. S., (Fellow), Manchester, 281 HOLMES, G. H., (Associate in Practice), London, 238 HOLMES, G. S., (Fellow), Wigan, 341 HOLMES, H. G., (Fellow), London, 205 HOLMES, H. T. E., (Associate in Practice), Sheffield, . 323 HOLMES, SHUTTLEWORTH, T. G., (Fellow), Sheffield, SIBBALD, D., SlDEBOTTOM, J., SIER, H. E., SlLCOCK, B., SIMM, J. B., SIMMONS, A., SIMMONS, S. B., SIMPSON, B.W., SIMPSON, C., SIMPSON, B,., SIMPSON, W., SINCLAIR, A., SINGLETON, C. J., SINGLETON, F. A., (Associate in Practice), Derby, (Associate in Practice), Bolton, (Associate not in Practice), London, 321 321 157 133 272 (Associate not in Practice), West, Hartlepool, 340 (Associate in Practice), Birkenhead, 116 (Fellow), London, and at Bedhill, 216, 316 (Associate in Practice), Liverpool, 186 (Associate not in Practice), London, 272 (Fellow), Sheffield, 321 (Associate not in Practice), London, 272 (Associate in Practice), Leeds, 175 (Associate not in Practice), Newcastle- upon-Tyne, 304 (Fellow), London, 216 (Associate not in Practice), Ipswich, 170 91 LIST OF MEMBERS PAGE 301 301 216 321 125 296 SISSON, J. A., (Fellow), Newcastle-upon-Tyne, SISSON, R. W., (Fellow), Newcastle-upon-Tyne, SISSONS, R. J., (Fellow), London, SISSONS, W., (Fellow), Sheffield, SKIDMORE, A. E., (Associate in Practice), Birmingham, SKINNER, C. M., (Associate not -in Practice), Manchester, SKINNER, I. H., (Associate in Practice), Halifax, and at Bradford, 164, 137 SLADE, A. T., (Associate in Practice), London, and at Cardiff and Newport (Hon.), 248, 148, 305 SLADE, C. W., (Associate in Practice), Newport (Mon.), and at Cardiff, 305, 148 SLADE, W. A., (Fellow), London, 216 SLEE, E. A., (Associate not in Practice), Bristol, 143 SLOLEY, R. H., (Fellow), London, 216 SMAILES, W., (Associate in Practice), Hull, 169 SMALL, J. H., (Associate in Practice), Chester, 151 SMALL, W. F., (Associate in Practice), Chester, 151 SMALLEY, R. E., (Fellow), Preston, . 314 SMALLWOOD, J. E., (Associate not in Practice), Hampton-in- Arden, 164 SMART, A., (Associate in Practice), London, and at Brentwood, 248, 137 SMART, F. B., (Fellow), London, 216 SMART J,, (Fellow), London, 216 SMART, J. R., (Fellow), Peterborough, 312 SMEDLEY, W. T., (Fellow), London, 216 SMETHURST, T., (Fellow), Manchester, and at Middleton, 283,298 SMILES, W. W., (Associate in Practice), London, and at Manchester, 248, 291 SMIRK, W., (Associate not in Practice), Nottingham, 310 SMITH, A. N., (Associate not in Practice), London, 272 SMITH, A. N. D., (Associate in Practice), London, 248 SMITH, A. W., (Associate not in Practice), London, 272 SMITH, C., (Fellow), Bristol, and at London, 140, 217 SMITH, C. B., (Associate in Practice), London, 248 SMITH, C. C., (Associate in Practice), Birmingham, 125 SMITH, C. H., (Associate in Practice), Birmingham, 125 SMITH, D., (Fellow), Manchester, 283 92 LIST OF MEMBERS PAGE SMITH, E., (Associate in Practice), Burnley, and at Manchester, 144, 291 SMITH, E. A., (Associate in Practice), Manchester, 291 SMITH, E. E., (Associate in Practice), London, 248 SMITH, E. J., (Associate in Practice), Birmingham, 125 SMITH, G. 0. H., (Associate not in Practice), Birmingham, 129 SMITH, H., (Associate in Practice), London , 248 SMITH, H. L., (Associate not in Practice), London, 272 SMITH, H. P., (Fellow), Wolverhampton, 342 SMITH, H. P., (Associate in Practice), London, 248 SMITH, H. S., (Fellow), Birmingham, 118 SMITH, H. T., (Associate in Practice), Blackburn, 131 SMITH, J., (Fellow not in Practice), London, 217 SMITH, J., (Fellow), Ashton-under-Lyne, 111 SMITH, J. H., (Fellow), Bristol, and at London, 141, 217 SMITH, J. W. S., (Associate not in Practice), Manchester, 296 SMITH, L. T., (Felloiv), Wolverhampton, 342 SMITH, B., (Associate not in Practice), Manchester, 296 SMITH, S., (Associate in Practice), London, . 248 SMITH, S., (Associate not in Practice), London, 272 SMITH S. G., (Associate not in Practice), London, 272 SMITH, T., (Associate not in England or Wales), Fallbrook, 351 SMITH, T. E., (Associate in Practice), London, 248 SMITH, T. F., (Fellow not in Practice), Brighton, 139 SMITH, W., (Fellow), London, 217 SMITH, W., (Associate not in Eng. or Wales), Glasgow, 353 SMITH, W. A., (Fellow), London, 217 SMITH, W. A., (Fellow), South Shields, 328 SMITH, W. A., (Associate in Practice), Manchester, 291 SMITH, W. E., (Associate in Practice), Manchester, 291 SMITH, W. H., (Fellow), Sheffield, 321 SMITHSON, R. A., (Associate in Practice), Leeds, 175 SMYTH, F. W., (Associate in Practice), Stoke-on- Trent, 330 SMYTH, S.B., (Fellow), London, 217 SNEATH, E. S., (Associate not in Practice), Leeds, 176 SNEATH, G., (Fellow), London, and at Chicago, New York, Pittsburg, and St. Louis, 217, 350, 359, 360, 362 93 LIST OF MEMBERS PAGE SNEATH, W. C., (Associate not in Practice), London, 272 SNOW, A. H. P., (Associate in Prac tice), London, 248 SNOWDEN, H. J., (Associate in Practice), London, 248 SOPEB, H. W. D. (Fellow), London, 217 SOUTHCOTT, T., (Associate in Practice), London, 248 SOUTHERNS, H. A., (Associate in Practice), Wolverhampton, and at Wednesbury, 343, 339 SOUTHEY, F., (Associate in Practice), London, 248 SOWTER, F. L., (Associate in Practice), Derby, 157 SPAIN, H., (Fellow), London, 217 SPAIN, H. A., (Associate in Practice), London, 248 SPARKS, E., (Fellow), Newcastle-upon-Tyne, 301 SPARKS, W., (Associate in Practice), Newcastle-upon- Tyne, 303 SPARSHOTT, E. E., (Associate in Practice), Birmingham, 125 SPARY, C., (Associate not in Practice), Wigan, 341 SPEDDING, J. W., (Associate not in Practice), Romiley, 317 SPENCE, A., (Associate in Practice), Middlesbrough, 298 SPENCE, A. P., (Fellow), Newcastle-upon-Tyne, 301 SPENCER, C. H. (Associate in Practice), Leicester, 178 SPENCER, F., (Associate not in Practice), London, 272 SPENCER, J. L., (Associate not in Practice), Bolton, 133 SPENCER, M. C., (Associate not in Practice), London, 272 SPENCER, N., (Fellow), Manchester, 283 SPENCER, W. C., (Fellow), Liverpool, 182 SPENCER, W. H., (Associate not in Practice), Liverpool, 189 SPENSER, N. B., (Associate in Practice), Halifax, 164 SPICER, E. E., (Associate in Practice), London, 249 SPINK, J. H., (Associate not in Practice), London, 272 SQUANCE, F. C., (Fellow), Sunderland, 331 SQUANCE, H. S., (Fellow), Sunderland, 331 SQUIERS, J., (Associate in Practice), Birmingham, 125 STABLES, G., (Associate in Practice), Leeds, 175 STAGEY, W. E., (Associate in Practice), Liverpool, 186 STAFF, H. G., (Associate not in Practice), London, 273 STAGG, J. H., (Associate in Practice), Manchester, . 291 STAINTON, M., (Associate in Practice), Newcastle-upon- Tyne, 303 STANSFIELD, J., (Associate in Practice), Colne, 153 94 LIST OF MEMBERS PAGE STABKEY, C. H. (Associate not in England or Wales), . Sydney, 364 (Fellow not in England or Wales), Sydney, 363 STABKEY, C. T., STATON, J., STEAD, J. C., STEAD, T. W., (Associate in Practice), Durham, 159 (Fellow), Liverpool, 182 (Fellow not in England or Wales), Cape Town, 349 STEDMAN, H. W., (Associate in Practice), London, 249 STEDMAN, L., (Associate not in England or Wales), Tientsin, 364 STEEDS, E. P., (Fellow), Leicester, and at Northampton, 177, 306 STEELE, F. R. C., (Associate in Practice), London, 249 STEEB, J. J., (Fellow), London, . 217 STEPHENS, J. H., (Fellow), London, and at New York, 217, 359 STEPHENS, J. R., (Associate in Practice), London, 249 STEPHENS, P. J., (Associate in Practice), London, 249 STEPHENSON, A. R., (Associate in Practice), London, 249 STEPHENSON, F. W., (Associate not in Practice), London, 273 STEPHENSON, G.H. 0., (Associate not in England or Wales), Wankie, STEVENS, F. W., (Associate not in Practice), Nottingham, STEVENS, L. R., (Associate not in Practice), London, STEVENSON, W. R., (Associate in Practice), Sheffield, STEWARD. F. J., (Fellow), London, STEWABT, G. F., (Associate in Practice), Birmingham, STEWABT, R. S., (Associate not in Practice), Liverpool, STICKLAND, G. G., (Associate in Practice), London, STILEMAN, H. C. K., (Associate in Practice), London, STILWELL, W. J., (Associate in Practice), London, STOCKS, A., (Associate in Practice), Bradford, STOCKS, O., (Associate not in Practice), Bacup, STOCKVIS, J. I., (Associate not in Practice), Liverpool, STOCKWELL, R. B., (Fellow), Manchester, STOKEB, I. N. T., (Associate not in Practice), London, STOKES, P. C., (Associate not in Practice), Coventry, STOKES, S. B., (Associate in Practice), Birmingham, STONE, G. G. H., (Associate in Practice), London, STONE, J. P., (Associate not in Practice), Pinner, 364 310 273 324 217 125 189 249 249 249 137 112 189 283 273 153 125 249 312 95 LIST OF MEMBERS STONE, P. H., (Associate not in Practice), Birmingham, STONE, R. 0., (Associate not in England or Wales), Johannesburg, STONE, W. A., (Fellow), London, STONE, W. B., (Associate not in Practice), London, STONEHAM, A. H. P. (Fellow), London, STONES, F. D., (Associate in Practice), Derby, STONES, J., (Associate not in Practice), Bristol, STONES, W., (Associate not in Practice), Bradford, STONHAM, A., (Associate not in England or Wales), New York, STORKS, A., (Associate in Practice), Cardiff, STOW, D. F., (Associate not in Practice), London, STOWELL, L., (Associate not in Practice), Manchester, STOY, A. F., (Associate in Practice), London, STRAUS, P. W., (Fellow), London, STRAY, R., (Associate in Practice), London, STREET, F. E., (Fellow), London, STRINGER, E. H., (Associate not in Practice), London, STROVER, F. J., (Associate in Practice), London, STUART, C., (Associate not in England or Wales), Johannesburg, STUBBINS, T. K., (Fellow not in Practice), Bagshot, STUBBS, J., (Fellow), Liverpool, STUBBS, J., (Associate not in Practice), Manchester, PAGE 130 355 217 273 217 157 143 137 358 148 273 296 249 218 249 218 273 249 STURGES, H. H., Junr., (Associate not in Practice), London, STYLES, J. B., (Associate not in Practice), London, STYRING, H. A., (Fellow not in Practice), Sheffield, SUFFOLK, H., (Associate in Practice), Coventry, SULLY, A. W., (Fellow), London, and at Bridgwater, SULLY, F. H., (Associate in Practice), London, and Bridgwater, SUNLEY, H., (Associate not in Practice), London, SUNLEY, W., (Fellow), London, SURREY, A. C. (Associate in Practice), London, SUTCLIFFE, E., (Associate not in Practice), Bradford, SUTCLIFFE, S., (Associate in Practice), Halifax, SUTTON, J. B., (Associate in Practice), Manchester, SUTTON, P. J., (Associate in Practice), London, and at Croydon, 249, 155 355 112 182 296 273 273 321 153 218, 138 at 249, 138 273 218 249 137 164 291 96 LIST OF MEMBERS PAGE 155 SWAINE, H. C., (Associate not in Practice), Croydon, SWAN, W., (Fellow), Newcastle-upon-Tyne, and at Middlesbrough, and West Hartlepool, 301, 297, 339 SWAN WICK, P. G., (Fellow), Manchester, 283 SWARBRICK, W. I., (Associate in Practice), Preston, 315 SWEETING, H. E., (Associate in Practice), Cardiff, 148 SWINNERTON, G. E., (Associate not in Practice), London, 273 SWINNEY, T., (Associate in Practice), London, and at Morpeth and Newcastle-upon-Tyne, 249, 299, 303 SYKES, H., (Associate in Practice), Huddersfield, 167 SYKES, P. S., (Associate not in Practice), Alderley Edge, 111 SYMMONS, G. V.. (Associate not in Practice), London, 273 TABois, P., (Associate in Practice), London, 249 TAIT, W. C., (Associate in Practice), London, and at Glasgow, 240, 353 TAPP, N., (Fellow), London, 218 TASH, H. W., (Associate in Practice), Middlesbrough, 298 TASKER, W. F., (Fellow not in Practice), Sheffield, 322 TATE, J. M., (Associate not in Practice), London, 273 TAYLOR, A., (Fellow), London, and at New York, 218, 359 TAYLOR, A, P., (Associate in Practice), Birmingham, 125 TAYLOR, C. G., (Associate not in Practice), Nottingham, 310 TAYLOR, E., (A ssociate in Practice), Birmingham, and at West Bromwich, 125, 339 TAYLOR, F., (Associate in Practice), Birmingham, 125 TAYLOR, G., (Associate in Practice), London, 250 TAYLOR, G. C., (Associate in Practice), Birmingham, 125 TAYLOR, H., (Associate not in Practice), Leeds, 176 TAYLOR, H. W., (Associate in Practice), Birmingham, 125 TAYLOR, J. G., (Associate not in Practice), Nottingham, 310 TAYLOR, J. S., (Associate not in Practice), London, 273 TAYLOR, P. C., (Associate in Practice), London, 250 TAYLOR, R., (Fellow), Oldham, 310 TAYLOR, R. S., (Fellow), Bury, 145 TAYLOR, S., (Fellow), Swansea, 333 TAYLOR, S., (Associate in Practice), Manchester, and at London, 291, 250 97 LIST OF MEMBERS TAYLOR, S., TAYLOR, W. D., TAYLOR, W. E., TAYLOR, W. P., TEAGUE, H., TEALE, G. E., TEASDALE, W., TEMPEST, J. W., TERRY, W. F., THEOBALD, G. 0., THEOBALD, T. L., THEOBALD, W., THOL, E. J., THOMAS, A. E., THOMAS, C. S., THOMAS, E. G., THOMAS, H., THOMAS, R. W., THOMAS, W., THOMPSON, C. H., THOMPSON, F. L., THOMPSON, F. W., THOMPSON,G.W.L. THOMPSON, J. W., THOMPSON, P. W., THOMPSON, R. W., THOMPSON, W. F., THOMSON, G. H., THOMSON, W. C., THOMSON, W. H., THORNE, T. F., THORNELY, J., THORNTON, F. H., THORNTON, J. H., THORNTON, J. M., (Associate not in Practice), Manchester, 296 (Associate in Practice), Halifax, 164 (Associate not in Practice), London, 273 (Associate not in Practice), London, 273 (Associate in Practice), Manchester, 291 (Associate in Practice), London, 250 (Associate not in England or Wales), New York, and at Providence, 358, 361 (Fellow), Hull, (Associate in Practice), Liverpool, 168 __^l 186 (Associate not in England or Wales), Calcutta, 348 (Associate in Practice) , London, 250 (Fellow not in Practice), London, 218 (Associate in Practice), London, 250 (Associate not in Practice), Swansea, 334 (Associate not in Practice), Birmingham, 130 (Associate in Practice), Cradley Heath, 154 (Associate not in Practice), London, 273 (Associate in Practice), Liverpool, 186 (Associate in Practice) , Birmingham, 126 (Associate in Practice), Manchester, 291 (Associate in Practice), Stratford-on-Avon, and at Solihull, 330, 326 (Associate in Practice), Newcastle-upon- Tyne, 303 , (Associate in Practice), Birmingham, 126 (Associate in Practice), Leeds, 175 (Associate not in Practice), Liverpool, 189 (Associate in Practice), Middlesbrough, 298 (Associate in Practice), Tenbury, 335 (Associate not in Practice), London, 274 (Fellow), London, 218 (Associate in Practice), London, 250 (Associate in Practice), London, 250 (Associate in Practice), Chester, 151 (Associate not in Practice) , Liverpool, 189 (Associate in Practice), Romford, 317 (Associate not in Practice), Huddersfield, 167 98 LIST OF MEMBERS PAQB THORNTON, B. W., (Associate not in Practice), London, 274 THORNTON, W. S., (Associate in Practice), Liverpool, 186 THORP, T., (Fellow), Preston, and at Lancaster, 314, 172 THORP, W. E. J?., (Associate in Practice), Devizes, 157 THORPE, F. H., (Associate not in Practice), Bristol, 143 THRAVES, A., (Associate in Practice), Liverpool, 186 THURGOOD, A. N., (A ssociate not in Practice), London, 274 THURGOOD, H. V., (Associate in Practice), London, and at Guildford, 250, 163 THURSTON, J. W., (Associate not in Practice), London, 274 THWAITE, A. N., (Associate in Practice), Birmingham, 126 THWAITES, H., (Associate in Practice), London, 250 THYNNE, G. A. C., (Associate not in Practice), London, 274 TIDDY, S. V., (Associate not in Practice), London, 274 TILDESLEY, C. J. C., (Associate in Practice), Wolverhampton, 343 TILL, T. M., (Associate in Practice), London, 250 TILLEY, A. E., (Associate in Practice), London, 250 TILLY, J. H., (Fellow), London,' and at Croydon and Eastbourne, 218, 154, 159 TIMMS, J., (Associate in Practice), Derby, 157 TINGLE, F., (Associate in Practice), London, 250 TINGLE, F. J., (Fellow), London, 218 TINGLE, H., (Associate in Practice), London, 250 TINLING, J. A., (Fellow), London, and at Eastbourne, 218, 159 TITCHMARSH, J. F., (Associate in Practice), Ipswich, and at Felixstowe, 170, 160 TOD, F. H., (Associate in Practice), London, 250 TODD, G. F., (Associate not in Practice), London, 274 TODD, J., (Associate in Practice), Preston, and at Blackpool and Manchester, 315, 132, 291 TOLLIT, F. S., (Associate not in Practice), London, 274 TOMES, W. P., (Associate in Practice), London, 250 TOMLINSON, A. E., (Associate not in Practice), Manchester, 296 TOMLINSON, T. S., (Associate not in Practice), London, 274 TOMLINSON, W. C., (Associate in Practice), London, 251 TONGE, J., (Associate in Practice), Manchester, 291 TONGE, J. E., (Associate not in Practice), Manchester, 296 TONGUE, A., Fellow), Manchester, and at Glasgow, 284, 353 TOOKE, A., (Associate in Practice), London, 251 TOULMIN, G. F., TOWNEND, G. W., TOWNLEY, B., TOY, G. J., TRAVIS, J. H., TREACHEB, A. E., TBENOW, E. H. B., TREVOR, C., TREWREN, J., TRIBE, A. G. N., TRIBE, E. N., TRIBE, F. N., TRIGGS, P., TROTTER, J. T., TRYON, S., TUBES, J. E., TUBES, S. W., TUCKER, A. H., TUFFILL, H. B., TULLOCH, C. W. A., TUNSTALL, T., TURBERVILLE, A. E TURKETINE, T., TURNER, C., TURNER, E. H., TURNER, F., TURNER, G. H., TURNER, H. F., TURNER, W. A., TURNER, W. F., TURNEY, B., TURVILLE, G. A., TYACKE, B. A., LIST OF MEMBERS PAGE (Associate in Practice), Preston, 315 (Felloio), Goole, and at Doncaster, 161, 158 (Associate in Practice), Birmingham, 126 (Fellow), London, 218 (Associate not in Practice), Manchester, 296 (Associate in Practice), London, 251 (Fellow), London, 218 (Associate not in Practice), Manchester, 296 (Associate in Practice), London, 251 (Associate in Practice), Bristol, and at London and Swansea, 142, 251, 334 (Associate in Practice), Bristol, and at London and Swansea. 142, 251, 334 -(Fellow), Bristol, and at London and Swansea, 141, 218, 333 (Associate in Practice), Bristol, 143 (Fellow), Manchester, and at Ashton- under-Lyne and Blackpool, 284, 111, 131 (Fellow), Bristol, and at London and Swansea, 141, 218, 333 (Fellow), London, 219 (Associate in Practice), London, 251 (Associate not in Practice), London, 274 (Associate in Practice), London, 251 (Fellow), London, 219 (Fellow), Warrington, 338 . (Fellow), London, 219 (Fellow), London, 219 (Associate in Practice), Sheffield, 324 (Associate in Practice), Manchester, 291 (Fellow), London, . 219 (Associate in Practice), Wigan, 341 (Associate in Practice), London, 251 (Associate not in Practice), London, 274 (Associate in Practice), London, 251 (Associate in Practice), Halifax, 164 (Associate not in England or Wales), Chicago, 349 (Associate not in Practice), London, 274 G2 100 LIST OF MEMBERS PAGE TYNDALL, E. W., (Associate in Practice), Birmingham, and at Luton, 126, 278 TYPE, C. P., (Associate in Practice), Birmingham, 126 UEWIN, M., (Associate not in Practice), London, 274 USHER, A. E., (Associate in Practice), Sunderland, 332 VALE, T. H., (Associate not in Practice), Stechford, 329 VALE, W. H., (Associate in Practice), Barrow-in-Furness, 114 VALLANCEY,C.K.A., (Associate not in Practice), Manchester, 296 VALLIS, E., (Fellow), London, 219 VAN DE LINDE, F. G. (Associate not in Practice), London, 274 VAN DE LINDE, G., (Fellow), London, 219 VAN DE LINDE, H. A. (Associate not in Practice), London, 274 VASEY, T., (Associate in Practice), South Shields, 328 VEALE, G. C., (Associate in Practice), Leeds, and at Cleckheaton and Harrogate, 176, 152, 165 VELLACOTT, H. D., (Associate in Practice), London, 251 VELLACOTT, W. E., (Fellow), London, and at Northampton and Belfast, 219, 306, 346 VENABLES, H. L., VENN, C. A., VEBNON, J. F., VICCABS, C. S M VlCKERMAN, W. P. VINCENT, J. W., (Fellow), London, (Fellow), London, (Associate in Practice), London, (Associate not in Practice), Leicester, (Associate not in Practice), Hull, (Associate not in Practice), London, VINCENT, W. C. W., (Associate in Practice), London, VINE, W., (Associate in Practice), Liverpool, VINEY, C. T., (Associate in Practice), London, VINEY, E. W., (Associate not in Practice), Birmingham, VINEY, W. E., (Associate not in Practice), London, VINTER, B. A., (Associate in Practice), Bradford, VOISEY, L. A., (Associate in Practice), Warrington, VOKINS, C. K., (Associate in Practice), London, VULLIAMY, L. D., (Associate not in Practice), Manchester, WADE, C. H., (Fellow), Manchester, and at London, Chicago, New York, and San Fran- cisco, 284, 219, 350, 359, 362 WADE, J. M., (Fellow), Liverpool, and at London, 182, 219 WADE, L. S., (Associate not in Practice), Sheffield, 325 WAINWRIGHT, C. B., (Associate in Practice), Ashton-under-Lyne, and at Manchester, 112, 291 219 219 251 179 169 274 251 186 251 130 275 137 338 251 296 101 LIST OF MEMBERS PAGE WAINWRIGHT, H. S., (Associate not in Practice), Leeds, 176 WAINWRIGHT, J., (Fellow), Ashton - under - Lyne, and at Manchester, 111, 284 WAITE, W. H., Junr., (Associate not in Practice), London, 275 WAKE, A. E., (Fellow), London, 219 WAKLEY, A., (Associate not in Practice), London, 275 WALBANK, J. A., (Associate in Practice), Newcastle-upon- Tyne, 303 WALFOBD, A. A. B., (Associate in Practice), Stockton-on-Tees, 330 WALKDEN, M. L., (Associate in Practice) , Manchester, 292 WALKER, C. S., (Associate not in Practice), London, 275 WALKER, E. J., (Associate in Practice), Liverpool, 187 WALKER, E. W,, (Fellow), Manchester, 284 WALKER, F., . (Associate in Practice), Derby, 157 WALKER, F. E., (Associate not in Practice), Birmingham, 130 WALKER, H., (Associate in Practice), Birmingham, 126 WALKER, J. A., (Associate not in Practice), London, 275 WALKER, J. E., (Fellow), Hull, 168 WALKER, P. W., (Fellow), Birmingham, 118 WALKER, R. H., (Associate in Practice), London, 251 WALKER, W. H., (Fellow), Liverpool, and at Douglas, I.M., 182, 350 WALKER, W. T., (Associate in Practice), London, 251 WALLACE, T., (Fellow), Newcastle-upon-Tyne, 302 WALLER, H. F., (Associate in Practice), London, 251 WALLER, W. R., (Fellow), London, and at Leytonstone, 219, 179 WALLINGTON, C., (Fellow), London, 219 WALLIS, G. C. A. C. L., (Associate not in Practice), London, 275 WALSHE, H. H. H., (Associate not in Practice), London, 275 WALTER, F. P., (Associate in Practice), London, 252 WALTER, G. F., (Associate in Practice), Stoke-on-Trent, 330 WALTER, H.J., (Fellow), London, 220 WALTERS, H. P., (Associate in Practice), London, and at Brighton, 252, 139 WALTERS, N. C., (Associate not in Practice), London, 275 WALTON, F., (Associate in Practice), Wolverhampton, 343 WALTON, J., (Fellow), London, 220 WALTON, T., (Associate in Practice), Manchester, 292 WARBURTON, A. E., (Associate in Practice), Leicester, 178 102 PAGE 296 143 284 332 187 LIST OF MEMBERS WABBUBTON, A. N., (Associate not in Practice), Manchester, WABD, E., (Associate not in Practice), Bristol, WABD, G., (Fellow), Manchester, WABD, H. S., (Associate not in Practice), Surbiton, WABD, J., (Associate in Practice), Liverpool, WAED, J. E., (Associate in Practice), London, and at Birmingham, 252, 126 WABD, J. H., (Associate in Practice), Huddersfield, 167 WABD, P. F., (Fellow), Newcastle-upon-Tyne, 302 WABD, K. J., (Fellow), London, and at Brighton, 220, 139 WABE, C. S., (Felloiv), Bristol, and at Exeter and Newport (Mon.), 141, 160, 305 WABE, F. H., (Associate not in England or Wales), Calcutta, 348 WABLOW, E. W., (Associate not in Practice), Southport, 328 WABMAN, H. B., (Associate in Practice), Nottingham, 309 WASHINGTON, L. B. (Associate in Practice), London, 252 WABMSLEY, F. J., (Fellow), Chester, 150 WABNEB, A. W., (Associate in Practice), Sheffield, 324 WABNEB, G. W., (Associate not in England or Wales), Kroonstad, 356 WABNEB, H. B., (Associate in Practice), Sheffield, 324 WABNEB, B., (Fellow), London, 220 WABBEN, A. G., (Associate in Practice), London, 252 WABBINEB, A. H., (Associate in Practice), Birmingham, 126 WATEBHOUSE, E., (Fellow), London, and at Chicago, New York, Pittsburg, and St. Louis, 220, 350, 359, 360, 362 W T ATEBHOUSE, N. E. (Associate not in Practice), London, 275 WATEBHOUSE, T., (Associate not in Practice), St. Albans, 318 WATEBWOBTH, T., (Associate in Practice), Blackburn, and at Manchester, 131, 292 WATLING, J. H., (Associate in Practice), Bristol, 143 WATSON, A. T., (Fellow), Sheffield, 322 WATSON, B. W., (Associate not in Practice), Sheffield, 325 WATSON, E. R., (Associate in Practice), London, and at Guernsey, 252, 353 WATSON, J., (Associate in Practice), Carlisle, and at Penrith, 149, 312 103 LIST OF MEMBERS PAGE WATSON, J., Junr., (Associate in Practice), Carlisle, and at Penrith, 149, 312 WATSON, J. W., (Associate not in Practice), Leeds, 176 WATSON, B.., (Fellow), Burnley, 144 WATSON, T., (Associate in Practice), Burnley, 144 WATSON, V. J., (Associate in Practice), Sheffield, 324 WATT, H. J., (Associate not in England or Wales), New York, 359 WATTS, A. E., (Associate in Practice), London, and at Watford, 252, 339 WATTS, W. H., (Associate not in Practice), Nottingham, 310 WAUD, S. P., (Associate in Practice), New York, and at London, 359, 252 WAWN, F. M., '(Associate in Practice), Sunderland, 332 WEATHERLEY, C. F. (Associate not in Practice), London, 275 WEATHERLEY, C.H. (Fellow), London, 220 WEATHERLEY, L. H. (Associate not in Practice), London, 275 WEATHERSTONE, H. (Associate not in Practice), London, 275 WEBB, C. 0., (Fellow), London, 220 WEBB, H. J., (Associate in Practice), Oxford, and at London, 311 WEBB, T., (Associate in Practice), Bury, WEBSTER, G. C., (Associate in Practice), Sheffield, WEBSTER, J. M. C., (Fellow), Liverpool, WEBSTER, P. J., WEDERELL, T. S., WELCH, J. H., WELCHMAN, A. B., WELLER, A. H., WELLS, E., WELLS, H. J., WELLS, T. G. R., (Associate not in Practice) , London , (Fellow], London, (Associate in Practice), Liyerpool, (Associate in Practice), London, (Associate in Practice), Great Malvern, (Fellow), London, (Associate not in Practice), Barnsley, (Associate in Practice), London, WELLS-SMITH, H., (Felloiu), Sheffield, and at Worksop, WELSH, G., (Associate not in Practice), Liverpool, WELTON, T. A., (Fellow), London, WENBORN, G. F., (Associate in Practice), London, WENHAM, A., (Fellow), London, WENHAM, A. E., (Fellow), Birmingham, WENHAM, B. E., (Associate in Practice), Birmingham, 252 145 324 182 275 220 187 252 162 220 113 252 322, 344 189 220 252 220 118 126 104 LIST OF MEMBERS PAGE WENHAM, W. K., (Associate in Practice), Birmingham, 126 WENN, J. H. H., (Associate not in Practice), Oxford, 311 WESSON, W., (Associate in Practice), London, and at New York, 252, 359 WEST, A. G., (Fellow), Beading, and at London, 315, 220 WEST, A. J., (Fellow), Birmingham, 118 WEST, F., (Associate in Practice), Plymouth, and at Derby, 313, 157 WEST, J., (Associate in Practice), Liverpool, 187 WEST, T. P., (Fellow), London, 220 WEST, W. J., (Associate in Practice), Nottingham, 309 WESTHEAD, T., (Associate in Practice), Stafford, and at Shrewsbury, 328, 325 WESTON, E., (Associate in Practice), Sheffield, 324 WESTON, R., (Associate not in Practice), Skipton-in- Craven, 326 WESTBON, C. W., (Associate not in Practice), London, 275 WHADCOAT, J. H., (Fellow not in England or Wales), Rockcliffe, 361 WHALLEY, J., (Fellow), Blackburn, 130 WHABTON, J., (Associate not in Practice), Leeds, 176 WHEATCBOFT, L., (Associate not in Practice), Birmingham, 130 WHEATLEY, F. G., (Fellow), Poole, and at Bournemouth and London, 313, 134, 220 WHEAWILL, C., (Associate in Practice), Huddersfield, 167 WHEAWILL, C., (Associate in Practice), Huddersfield, 167 WHEELEB, J. F., (Associate not in Practice), Birmingham, 130 WHEEKEB, S., (Associate not in Practice), London, 275 WHELDON, W. C., (Associate not in Practice), London, 275 WHINNEBAH, H., (Fellow), Liverpool, 182 WHINNEBAH, W., (Fellow), Liverpool, 182 WHINNEBAH, W., Junr., (Associate not in Practice), Liverpool, 189 WHINNEY, A. F., (Fellow), London, 220 WHINNEY, F., (Fellow), London, 221 WHINNEY, F. T., (Associate in Practice), London, 252 WHITAKEB, A. D., (Associate in Practice), Bradford, 137 WHITAKEB, -H., (Associate not in Practice), Cardiff, 148 WHITAKEB, L. A., (Associate in Practice), Sheffield, 324 WHITAKEB, W., (Fellow), Manchester, 284 105 LIST OF MEMBERS PAGE WHITE, A., (Fellow), London, 221 WHITE, E. D., (Fellow), Liverpool, 182 WHITE, G., (Fellow), London, 221 WHITE, G. M., (Fellow), London, 221 WHITE, 0. R., (Associate not in Practice), Birmingham, 130 WHITE, P. B., (Associate in Practice), Liverpool, 187 WHITE, W. L., (Fellow), London, 221 WHITEHEAD, A. H., (Associate in Practice), Manchester, 292 WHITEHEAD, S., (Associate not in Practice), Preston, 315 WHITEHILL,B. W. M., (Associate not in Practice), London, 276 WHITEHILL, J., (Associate in Practice), Birmingham, and at Cardiff, 126, 148 WHITEHILL, R., (Fellow), Birmingham, and at Cardiff, 118, 147 WHITEHURST, W. L.- (Associate not in Practice), Bolton, 133 WHITELEY, P. E. T. (Associate not in England or Wales), Johannesburg, 355 WHITELEY, T., (Associate not in Practice), Cambridge, 146 WHITFIELD, H., (Associate in Practice), Leeds, 176 WHITHAM, J. E., (Associate in Practice), Halifax, 164 WHITING, J. H., (Associate in Practice), London, 252 WHITLEY, J. R., (Felloio), Keighley, 171 WHITTAKER, A., (Associate in Practice), Manchester, 292 WHITTAKER, E. D., (Associate in Practice), Manchester, 292 WHITTLE, E. A., (Associate not in Practice), London, 276 WHITWORTH, G. F., (Associate in Practice), Bradford, 137 WICKHAM, H. T., (Associate not in Practice), London, 276 WICEHAM, W. C., (Associate in Practice), London, 252 WIFFIN. F. K., (Fellow), London, 221 WIGFIELD, A. E. t (Associate not in Practice), London, 276 WIGHTMAN, H.O., (Associate not in Practice), London, 276 WILBY, S. R., (Associate in Practice), Leicester, 179 WILD, E. W., (Associate not in Practice), London, 276 WILD, T. F., (Fellow), London, 221 WILDASH, G. F., (Associate not in Practice), London, 276 WILDE, A. G., (Associate in Practice), Manchester, 292 WILDE, E. T. R., (Fellow), London, 221 WILDING, E., (Associate in Practice), London, and at Brighton, 252, 139 WILKIE, M., (Fellow), Wolverhampton, 342 106 LIST OF MEMBERS WILKINS, G., (Fellow), London, WILKINSON, E. J., (Associate in Practice), Sunderland, WILKINSON, J., (Associate in Practice), Leeds, WILKINSON, R. H., (Associate in Practice), London, WILKS, F. S., (Associate not in Practice), London, WILLETT, F. G., (Associate in Practice), London, WILLIAMS, A. J., (Fellow), Birmingham, WILLIAMS, C. E., (Fellow), Oswestry, WILLIAMS, C. F., (Associate in Practice), London, WILLIAMS, D. A., (Associate not in Practice), Cardiff, WILLIAMS, Eli, (Associate in Practice), Manchester, WILLIAMS, Emanuel (Fellow), Manchester, WILLIAMS, J. H., (Associate in Practice), London, WILLIAMS, J. R., (Associate in Practice), Warrington, WILLIAMS, J. S., (Associate not in Practice), Liverpool, WILLIAMS, L. P., (Associate not in Practice), London 221 332 176 252 276 253 118 311 253 148 292 284 253 338 189 276 253 253 130 296 WILLIAMS, O. W., (Associate in Practice), London, WILLIAMS, P. H., (Associate in Practice), London, WILLIAMS, R. J., (Associate not in Practice), Birmingham, WILLIAMS, S. W., (Associate not in Practice), Manchester, WILLIAMS, T. 0., (Associate in Practice), Birmingham, and at Cheltenham, 126, 150 WILLIAMS, W., (Fellow), London, 221 WILLIAMSON, G., (Fellow), Manchester, 284 WILLIAMSON, H., (Fellow), Manchester, 284 WILLIAMSON, T. B., (Associate in Practice), Manchester, 292 WILLING, J., (Associate in Practice), Kettering, 171 WILLMOTH, W. J., (Associate in Practice), Preston, 315 WILLMOTT, A., (Fellow), London, 221 WILLOUGHBY, F. C., (Associate in Practice), Plymouth, 313 WILMOT, H. W., (Associate not in England or Wales), New York, and at Chicago, Pittsburg, and St. Louis, 359, 349, 360, 362 WILSHEBE, H. W., (Fellow), Leicester, and at Lough- borough, 177, 277 WILSHIBE, L. W., (Fellow), Derby, 156 W T ILSON, D. C., (Associate in Practice), London, 253 WILSON, E. P., (Fellow), London, 221 WILSON, F. B., (Fellow), London, 221 107 WILSON, F. W. M. WILSON, H. C., WILSON, H. G., WILSON, H. W., WILSON, J., WILSON, J. E., WILSON, L., WILSON, R. H., WlNDEB, W., WlNDUS, A. J., WING, W., WING, W. D., WlNGFIELD, G., WlNGFIELD, H., WlNGFIELD, P., WlNKLEY, H. J., WlNMILL, G., WlNN, E. B., WINTER, F., WINTER F., WINTER, J. M., WINTER, R. P., WISE, T., WISEMAN, W. F., WITHNALL, W. E. WITT, H. T., WITT, T., WITTING, F., WOMERSLEY, F., WOOD, A., WOOD, A., WOOD, A. W., . WOOD, C. W., WOOD, E., WOOD, G. E.V., LIST OF MEMBERS PAGE (Associate in Practice), Liverpool, 187 (Associate in Practice), London, 253 (Fellow), London, 221 (Associate in Practice), London, 253 (Associate in Practice), Manchester, 292 (Fellow), London, 222 (Associate not in Practice), London, 276 (Associate in Practice), Birmingham, 126 (Associate not in Practice), London, 276 (Associate in Practice), London, 253 (Fellow), Sheffield, 322 (Associate in Practice), Sheffield, 324 (Fellow), London, 222 (Fellow), London, 222 (Associate not in Eng. or Wales), Johannes- burg, and at Cape Town, Durban, and Port Elizabeth, 355, 349, 351, 360 (Associate not in Practice), Nottingham, 310 (Associate in Practice) , London, 253 (Fellow), Birmingham, and at London, 118, 222 (Associate not in Practice), Gateshead, 161 (Associate in Practice), Newcastle-upon- Tyne, 303 (Fellow), Newcastle-upon-Tyne, 302 (Associate in Practice), Newcastle-upon- Tyne, 303 (Fellow), London, 222 (Fellow), London, 222 (Associate in Practice), Birmingham, 126 (Associate in Practice), London, 253 (Fellow), London, 222 (Associate in Practice), London, 253 (Fellow), Manchester, 284 (Associate not in Practice), Manchester, 296 (Fellow), London, 222 (Associate in Practice), Birmingham, 126 (Fellow), Bradford, 135 (Associate not in Practice), Burnley, 144 (Associate in Practice), Sheffield, 324 108 LIST OF MEMBERS WOOD, H., WOOD, H., WOOD, H. M., WOOD, J. P., WOOD, M. A., WOOD, R, WOOD, R H., WOOD, B. M., WOOD, S., WOOD, T., WOOD, W. T., WOODFIN, H. J., WOODHOUSE, B. M., WOODHOUSE, H. W. WOODHOUSE, L., WOODINGTON, E., WOODMAN, J. M., WOODROFFE, H. W. WOODTHORPE, J. B. WOODTHORPE, J. W WOODTHORPE, W.E WOODWARD, H. F., WOODWARD, J. S., WOOLFE, T. R, WOOLLEY, F. T., WORLEY, H. A., WORLEY, J., WORLEY, S. R, WORRALL, J., WORSFOLD, A. J., WORSFOLD, E. M., WORSLEY, J., WORTLEY, E. B., WQRTLEY, John, PAGE 253 296 332 144 126 (Associate in Practice), London, (Associate not in Practice), Manchester, (Associate in Practice), Sunderland, (Associate not in Practice), Burnley, (Associate in Practice), Birmingham, (Fellow) } London, and at Southend-on- Sea, 222, 326 (Associate in Practice), London, 253 (Associate not in England or Wales), Johannesburg, 355 (Fellow), London, 222 (Fellow), Manchester, 284 (Associate in Practice), Manchester, 292 (Associate not in Practice), Bristol, 143 , (Associate in Practice), London, 253 (Associate not in Practice), Liverpool, 189 (Associate not in Practice), London, 276 (Fellow), London, 222 (Fellow), London, 222 (Associate in Practice), Skegness, 325 (Associate not in Practice), London, 276 . (Fellow), London, 222 . (Associate not in Practice), London, 276 (Felloiu), Birmingham, 118 (Associate in Practice), Leicester, and at Northampton, 179, 306 (Associate in Practice), London, 253 (Fellow), Manchester, and at London, 284, 222 (Associate in Practice), London, 253 (Fellow), London, 223 (Associate in Practice), London, 254 (Associate not in Practice), Manchester, 297 (Associate in Practice), Dover, and at London, 158, 254 (Fellow), Dover, and at London, 158, 223 (Associate in Practice), Manchester, and at Bolton, 292, 133 (Associate in Practice) , Sheffield, 324 (Fellow), Sheffield, 322 109 LIST OF MEMBERS WOBTLEY, Joshua, WOSTINHOLM, J. B., WBIGHT, A., WRIGHT, A. S., WRIGHT, C. A., WRIGHT, C. H., WRIGHT, E., WRIGHT, E.> WRIGHT, E. C., WRIGHT, G.M., WRIGHT, G. S., WRIGHT, H. R,, WRIGHT, J. C., WRIGHT, T. W., WRIGHT, W., WRIGHT, W., WRIGHT, W. J., WRIGHT, W. W., WRIGLEY, A., WRIGLEY, R., WRIGLEY, W. F., WYATT, S. C., W T YCHERLEY, J., WYKES, A. B., WYKES, L. V., WYKES, T. A., WYLLIE, J. S., WYNN, A. H., WYON, A. W., YATES, N., YEADON, W., YEATMAN, A. A., YONGE, J. V., YOUATT, F., PAGE 322 322 (Fellow), Sheffield, (Fellow), Sheffield, (Associate not in England or Wales), Cape Town, 349 (Associate not in Practice), Manchester, 297 (Associate in Practice), London, 254 (Fellow), Stafford, and at Shrewsbury, 328, 325 (Fellow), London, 223 (Associate not in Practice), Manchester, 297 (Associate not in Practice), London, 276 (Associate not in Practice), London, 277 (Fellow), Wimbledon, 341 (Associate in Practice), Dudley, and at Brierley Hill and London, 159, 138, 254 (Fellow not in Practice), Bradford, 135 (Associate in Practice), Manchester, and at Glasgow, 292, 353 (Associate not in Practice), London, 277 (Associate in Practice), Leeds, 176 (Associate in Practice), London, 254 (Fellow), London, 223 (Associate in Practice), Oldham, 310 (Fellow), Oldham, 310 (Associate not in Practice), Manchester, 297 (Associate in Practice), London, 254 (Associate not in Practice), Croydon, 155 (Fellow), Leicester, 177 (Associate in Practice), Leicester, 179 (Fellow), Leicester, 177 (Associate not in Practice) , London, 277 (Associate not in Practice), London, 277 (Fellow), London, and at Chicago, New York, Pittsburg, and St. Louis, 223, 350, 359, 360, 362 (Fellow), Bolton, and at Southport, 132, 327 (Associate not in Practice), Manchester, 297 (Fellow), London, 223 (Associate in Practice), London T 254 (Felloiv), Manchester, 284 110 LIST OF MEMBERS PAGE YOUATT, G., (Associate not in Practice), London, 277 YOUNG, A., (Fellow), London, 223 YOUNG, A. T., (Felloiv), London, 223 YOUNG, C., (Associate in Practice), London, 254 YOUNG, E. H., (Associate in Practice), London, 254 YOUNG, F. J., (Fellow), London, 223 YOUNG, R. B. A., (Associate not in England or Wales), Rossland, 361 YOUNG, S. A., (Associate in Practice), London, 254 Ill TOPOGRAPHICAL LIST OF MEMBERS. ( denotes a Member of the Council. Membership in Societies incorporated in the Institute is indi- cated as follows : Institute of Accountants * Fellow; t Associate. Society of Accountants in England ... .. J Fellow; Associate. Incorporated Society of Liverpool Accountants || Member. Manchester Institute of Accountants . . . . II Fellow ; ** Associate. Sheffield Institute of Accountants .. .. ft Fellow; U Associate. Where the date is given it denotes the date of election. ABINGDON. Berkshire. Fellow. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 PRESTON, Arthur Edwin, 31 Oct. 1877 ; F.C.A. 6 Dec. 1882 ; High Street. ALDERLEY EDGE. Cheshire. Associate not in Practice. 1902, Aug. 6 SYKES, Percy Stanley, " Cawthorne." ASHFORD. Kent. Fellow. 1884, Feb. 6 HYLAND, Frank, F.C.A. 1 Nov. 1899; (Frank Hyland & Riches), 19, New Bents. ASHTON-UNDER-LYNE. Lancashire. Fellows. 1880, Aug. 4 Moss, William, (Moss & Barker), Market Place. 1881, Jan. 5 SMITH, John, F.C.A. 1 May 1889 ; St. Michael's Square. 1893, Nov. 1 TROTTER, John Townley, (J. Townley Trottpr & Co.), 4, Park Parade. 1884, Feb. 6 WAINWRIGHT, Joel, (Wain wright, Son & Co.), 23, Delamere Street. TOPOGRAPHICAL LIST OF MEMBERS ASHTON-TJNDER-LYNE continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1881, Jan. 5 BARKER, William Henry, (Moss & Barker) Market Place. 1891, Feb. 4 BROWN, William Charles, (Wainwright, Son & Co.), 23, Delamere Street. 1897, Nov. 3 FERGUSON, Harold Stuart, (Ferguson & Hamer), 120A, Stamford Street. 1902, Aug. 6 HAMER, Frank, (Ferguson & Hamer), 120A Stamford Street. 1894, Feb. 7 LUNT, Walter, (Wainwright, Son & Co.), 23, Delamere Street. 1887, Nov. 2 WAINWRIGHT, Charles Richard, (Wainwright, Son & Co.), 23, Delamere Street. Associate not in Practice. 1881, May 4 ASHTON, Thomas, Savings Bank Buildings, Warrington Street. BACUF. Lancashire. Fellows. 1885, May 6 AKED, Arthur William, F.C.A. 3 Feb. 1897 ; (F. Hunter, Gregory & Lord), Irwell Terrace. 1880, May 11 LORD, Lawrence, ** 6 Feb. 1879; F.C.A. 29 June 1880 ; (F. Hunter, Gregory & Lord), Irwell Terrace. Associates not in Practice. 1902, Feb. 5 LORD, John Roberts, clerk to F. Hunter, Gregory & Lord, Irwell Terrace. 1894, Feb. 7 PICKUP, Harold, clerk to F. Hunter, Gregory & Lord, Irwell Terrace. 1898, Aug. 3 PICKUP, Vernon, Orchard Villa. 1894, Feb 7 STOCKS, Oliver, clerk to F. Hunter, Gregory & Lord, Irwell Terrace. BAGSHOT. Surrey. Fellow. 1880, June 29 a STUBBiNS, Thomas Kirkman, Moorlands. & Not in Practice. 113 TOPOGRAPHICAL LIST OF MEMBERS BANBTJRY. Oxfordshire. Associate not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1902, Feb. 5 PEARCE, Horace William, 59, High Street, BANGOR. Carnarvonshire. Fellow. 1SRO, May 11 PARRY, William John, 27 Aug. 1873 ; } 11 May 1875 ; Arvonia Chambers. Associates in Practice. 1894, Feb. 7 1881, Apr. 6 BARNSLEY. PARKER, John Edward Darker, (J. R. Prichard &Co.), Bank Place. . PRICHARD, John Richard, (J. R, Prichard & Co.), Bank Place. Yorkshire. Associates in Practice. 1889, Aug. 7 GIBSON, James, Regent Chambers. 1901, Feb. 6 MOULTON, Percy Allen, Regent Street. Associate not in Practice. 1890, Feb. 5 WELLS, Henry Jollie, Oakwell. BARNSTAPLE. Devonshire. Associate in Practice. 1893, Nov. 1 BARRETT, Henry, 19, Cross Street. BARROW-IN-FTJRNESS. Lancashire. Fellows. 1886, Aug. 4 FORSTER, Joseph Angus, F.C.A. 3 Feb. 1897 ; (W. B. Peat & Co.), 125, Ramsden Square. 1891, May 6 McBAiN, Francis, F.C.A. 3 Feb. 1897; (W. B. Peat & Co.), 125, Ramsden Square. 1880, May 11 MILLER, Robert Ferguson, f 28 Apr. 1875 ; *31 July 1878 ; (R. F. Miller & Co.), Rams- den Square. 1886, Aug. 4 NANCARROW, George Bennett, F.C.A. 3 Feb. 1897; (W. B. Peat & Co.), 125,Ramsden Square. 1880, May 11 PEAT, William Barclay, <& ; f 24 Apr. 1879 ; F.C.A. 1 Nov. 1882; (W. B. Peat & Co.), 125, Ramsden Square. 114 TOPOGRAPHICAL LIST OF MEMBERS BARROW-IN-FTJRNESS continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1882, Dec. 6 MclLBAiTH, John Low, (R. F. Miller & Co.), Ramsden Square. 1886, Aug. 5 MILLER, Hubert, (R. F. Miller & Co.), Rams- den Square. 1899, Aug. a PETRE, Reginald Bernard, (W. B. Peat & Co.), 125, Ramsden Square. 1893, Nov. i VALE, William Henry, 121, Ramsden Square. Associate not in Practice. 1901, Feb. 6 BOBBINS, Herbert Charles, clerk to R. F. Miller & Co., Ramsden Square. BATH. Somersetshire. Fellows. 1886, Feb. 3 BUTCHER, Henry, F.C.A. 5 Nov. 1902 ; (Ham, Dennehy & Butcher), Bank Chambers. 1883, Nov. 7 DENNEHY, John George, F.C.A. 7 May 1902 ; (Ham, Dennehy & Butcher), Bank Chambers. Associates in Practice. 1900, Feb. 7 COMLEY, Augustus Charles, (Ham, Dennehy & Butcher), Bank Chambers. 1898, Feb. 2 JACKSON, Samuel Pirn, (Ham, Dennehy & Butcher), Bank Chambers. Associate not in Practice. 1884, Dec. 3 HUNTLEY, William Henry, 27, Devonshire Buildings, Wells Road. BECCLES. Suffolk. Fellows. 1880, May 11 BLAKE, Lovewell, 1 Feb. 1872; F.C.A. 22 Sep. 1880; (Lovewell Blake & Co.), Blyburgate Street. 1894, Aug. 7 HURR, James, F.C.A. 6 Aug. 1902 ; (Lovewell Blake & Co.), Blyburgate Street. 1893, Aug. 2 LARK, Albert Ernest James, F.C.A. 3 Aug. 1898 ; (Lovewell Blake & Co.), Blyburgate Street. Associate in Practice. 1898, Aug. 3 FLOWER, William Tacon, (Lovewell Blake & Co.), Blyburgate Street. 115 TOPOGRAPHICAL LIST OF MEMBERS BEDFORD. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1899, Feb. 1 COTMAN, John Sell, F.C.A. 4 May 1904 ; (Goodricke, Cotman & Co.), Union Bank Chambers, St. Paul's Square, and High Street. 1898, Aug. 3 GOODRICKE, Lionel Fairfax, F.C.A. 5 Aug. 1903; (Goodricke, Cotman & Co.), Union Bank Chambers, St. Paul's Square, and High Street. Associates in Practice. 1881, Dec. 7 FIELD, Alfred Long, Howard Chambers, Mill Street. 1903, Aug. 5 HOOPER, Cyril Oliphant, (Goodricke, Cotman & Co.), Union Bank Chambers, St. Paul's Square, and High Street. 1901, Aug. 7 MAPPLEBECK, William Harold, (Goodricke, Cotman & Co.), Union Bank Chambers, St. Paul's Square, and High Street. BEN BHYDDING, near Leeds. Yorkshire. Associate in Practice. 1898, May 4 BOWN, Frank, " Thornycroft," Boiling Road. BETHESDA. Carnarvonshire. Fellow. 1880, May 11 PARRY, William John, 27 Aug. 1873 ; } 11 May 1875 ; Coetmor Yard. BIRKENHEAD. Cheshire. Fellow. 1892, Feb. 3 HASSAL, John Alfred Satterfield, F.C.A. 3 Feb. 1897; (Knox, Hassal, Dodd & Co.), " West- leigh," 61, Beresford Road, Oxton. Associates in Practice. 1882, June 28 HARDY, Herbert Edward, 228, Grange Road. 1880, May 11 MAwsoN, John Gordon Byron, 15 May 1872 ; (J. G. B. Mawson & Co.), 44, Hamilton Square. H2 116 TOPOGRAPHICAL LIST OF MEMBERS BIHKENHEAD continued Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1888, May 2 PARKER, Charles Bayley, (Proctor & Parker), Dunedin, Storeton Road, Prenton. 1880, Sep. 22 SIMM, Joseph Roscoe, 56, Hamilton Square. Associate not in Practice. 1896, Aug. 5 LAWSON, Charles Frederick, clerk to J. G, B. Mawson & Co., 44, Hamilton Square. BIRMINGHAM. Warwickshire. Fellows. 1880, Sep. 22 ABBOTT, Edward James, F.C.A. 6 Feb. 1901 ; (Abbott, Deeley, Hill & Co.), Sun Cham- bers, 9, Bennett's Hill. 1880, July 21 AGAR, Thomas James, (Agar, Bates & Co.), 110, Edmund Street. 1892, Feb. 3 ASTON, William Smedley, F.C.A. 7 Aug. 1901 ; (W. S. Aston & Earle), 45, Newhall Street. 1880, May 11 BAYFIELD, Lockington Arthur, f 10 Mar. 1874; F.C.A. 29 June 1880; (Bayfield & Bayfield), 95, Colmore Row. 1880, May 11 BEECH, George, 28 Apr. 1880; F.C.A. 22 Sep. 1880 ; 37, Temple Street. 1891, May 6 BRiDGWATER, William Frith, F.C.A. 7 Aug. 1901; (W. F. Bridgwater & Scurrah), 3, Cherry Street. 1880, June 29 CALDicoTT, Oswald Holt, (Caldicott, Hill & Caldicott), 10, Newhall Street. 1880, Aug. 4 CARTER, Eric Mackay, ; F.C.A. 3 Aug. 1887 ; (Carter & Co.), 33, Waterloo Street. 1890, Feb. 5 CARTER, Philip Halliley, F.C.A. 3 Feb. 1897 ; (Carter & Co.), 33, Waterloo Street. 1880, June 29 CHARLTON, Walter, F.C.A. 3 Nov. 1897 ; (Charlton & Long), 5, Waterloo Street. 1882, Oct. 4 COLEMAN, George Thomas Whitehouse, F.C.A. 2 Mar. 1887; (Heathcote & Coleman), 13, Temple Street. 1885, Feb. 4 CUDWORTH, Alfred James, F.C.A. 2 Nov. 1892 ; (R. L. Impey, Cudworth & Lakin-Smith), 44, Waterloo Street. 117 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1883, Aug. 1 DAVIES, Frank, F.C.A. 7 Aug. 1889; (Frank Davies, Meredith & Co.), Prudential Build- ings, Corporation Street. 1896, Feb. 5 DAVIES, Willis Richard, (Willis Davies, and Wilson), 11, 12 & 13, Union Chambers, Temple Row. 1880, Nov. 3 DAY, Harry, (Harry Day & Co.), 39, Corporation Street. 1882, June 7 a DEELEY, George Dawson, F.C.A. 1 Feb. 1888 ; Cumberland Lodge, Anderton Park Road, Moseley. 1880, Aug. 4 EDWARDS, Allen, F.C.A. 1 Aug. 1883; (Allen Edwards & Co.), Educational Chambers, 90, New Street. 1880, May 11 FISHER, Walter Newton, (; 15 May 1872; (Fisher, Randle & Fisher), 4, Waterloo Street. 1880, June 29 GIBSON, Arthur Henry, ( ; F.C.A. 2 Feb. 1881 ; (G-ibson & Ashford), 39, Waterloo Street. 1880, Nov. 3 HEATHCOTE, Frederic John, F.C.A. 3 Aug. 1887 ; (Heathcote & Coleman), 13, Temple Street. 1886, Aug. 4 HEATON, Jojin Howard, F.C.A. 7th Nov. 1900 ; (Woodward, Heaton & Adams), 95, Colmore Row. 1881, June 1 HILL, James Walter Gibson, F.C.A. 6th Feb. 1901; (Abbott, Deeley, Hill & Co.), Sun Chambers, 9, Bennett's Hill. 1880, Aug. 4 HILL, Micaiah Gibson, F.C.A. 9 Mar. 1881 ; (Caldicott, Hill & Caldicott), 10, Newhall Street. 1880, May 11 IMPEY, Robert Levitt, f 23 Apr. 1879; F.C.A. 22 Sep. 1880 ; (R. L. Impey, Cudworth & Lakin- Smith), 44, Waterloo Street. 1897, Feb. 3 LAKiN-SniTH, Herbert, F.C.A. 14 Jan. 1903 ; (R. L. Impey, Cudworth & Lakin- Smith), 44, Waterloo Street. 1887, Aug. 3 MEREDITH, Harry, F.C.A. 4 May 1898 ; (Frank Davies, Meredith & Co.), Prudential Build- ings, Corporation Street. a Not in Practice. 118 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, Sep. 22 MuRAS, Robert, F.C.A. 7 Feb. 1883; (Muras, Harries & Higgison), Whitehall Chambers, 3, Colmore Bow. 1880, June 29 PARSONS, George Collison Tuting, F.C.A. 4 Feb. 1885 : (Sharp, Parsons & Co.), 120, Colmore How. 1881, Feb. 2 POWELL, Arthur Thomas, F.C.A. 1 Feb. 1888 ; (Mayo, Powell & Co.), 15, Newhall Street. 1881, Mar. 2 RANDLE, William, F.C.A. 4 Feb. 1891 ; (Fisher, Randle & Fisher), 4, Waterloo Street. 1887, Feb. 2 RuBERY, John Evans, F.C.A. 1 Feb. 1893 ; (Simpson, Rubery & Co.), 17, Newhall Street. 1880, May 11 RYDER, Thaddeus, 28 Dec. 1877 ; F.C.A. 6 May 1885; (Thaddeus Ryder & Co.), Grosvenor Chambers, Corporation Street. 1886, Aug. 4 & SARGANT, George Herbert, F.C.A. 2 Nov. 1892 ; 9, Lyttleton Road, Edgbaston. 1880, July 21 SHARP, Elkanah Mackintosh, (Sharp, Parsons & Co.), 120, Colmore Row. 1880, May 11 SMITH, Howard Samuel, * 21 Apr. 1874 ; (Howard Smith, Slocombe & Co.), Bank Chambers, 11, Waterloo Street. 1887, Aug. 3 WALKER, Philips West, F.C.A. 1 Feb. 1888 ; 18, Waterloo Street. 1880, Oct. 20 WENHAM, Alfred Ebenezer, (Wenham Brothers & Co.), 37, Waterloo Street. 1881, Jan. 5 WEST, Arthur James, F.C.A. 1 May 1901 ; (Harrison, West, Ledsam & Co.), 15 & 16, Waterloo Street. 1882, Oct. 4 WHITEHILL, Robert, F.C.A. 1 Feb. 1893; (Whitehill & Whitehill), 35, Waterloo Street. 1883, Mar. 7 WILLIAMS, Arthur John, F.C.A. 4 May 1898 ; (A. J. Williams, Smith & Co.), 77, Colmore Row. 1896, Aug. 5 WINN, Ernest Burton, F.C.A. 6th May 1903 ; (Carter & Co.), 33, Waterloo Street. 1884, Feb. 6 WOODWARD, Harry Frank, F.C.A. 14 Jan. 1903 ; (Woodward, Heaton & Adams), 95, Colmore Row. a Not in Practice 119 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM cow&nwed. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1890, Feb. 5 ADAMS, Arthur George, (Woodward, Heaton & Adams), 95, Colmore Row. 1884, Aug. 6 ADDINSELL, William Arthur, (W. Arthur Addinsell & Co.), 112, Edmund Street. 1883, Feb. 7 AppLEBY, Charles Thomas, (Poppleton & Appleby), 26, Corporation Street. 1881, Dec. 7 AETEB, John James Bedney, (Bath& Stewart), Norwich Union Chambers, Edmund Street. 1890, May 7 AsHFORD, Harcourt, (Gibson & Ashford), 39, Waterloo Street. 1884, Apr. 2 ASTON, Thomas Samuel Ebenezer, 2, Newhall Street. 1881, Dec. 7 ATTLEE, Thomas Morris England, (Attlee & Co.), 114, Edmund Street. 1903, Aug. 5 BAGLEY, Albert, (Leigh Elkington & Co.), 29, Newhall Street. 1885, Feb. 4 BATES, Philip, (Agar, Bates & Co.), 110, Edmund Street. 1884, Feb. 6 BATSON, Charles Richard Turley, 57, Colmore Row. ' 1887, Mar. 2 BENTLEY, William, (Bentley & Co.), 56, New- hall Street. 1893, Feb. l BLOOMER, Harry Howard, (Joseph Lewis, Bloomer & Ford), 35, Paradise Street. 1894, Aug. 1 BOSTON, Arthur Wallace, (Hackett, Boston & Co.), Athenaeum Chambers, Temple Row. 1898, Feb. 2 BowKER, George John, (John Chapman & Bowker), 129, Edmund Street, 1887, Aug. 3 BRETTELL, Howard William, (Howard Button, Brettell & Co.), Central House, 75, New Street. 1880, July ,7 BROTHERS, William Henry, Westminster Cham- bers, 99, Corporation Street. 1901, Feb. 6 BUCKLE, Frederick William, 7, Waterloo Street. 1898, Nov. 2 BULLER, William, Clarendon Chambers, 1, Waterloo Street. 120 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1882, June 7 BuNKLE, William Lewis, Temple Courts, 55, Temple Kow. 1900, Feb. 7 BUTT, Harry Percy, (Walter J. Kershaw & Co.), 34, Waterloo Street. 1898, Feb. 2 BUTTON, Howard, (Howard Button, Brettell & Co.), Central House, 75, New Street. 1899, Aug. 2 CALDICOTT, John Philip, (Caldicott, Hill & Caldicott), 10, Newhall Street. 1886, May 5 CHAPMAN, Arthur, (Owen & Chapman), White- hall Chambers, 23, Colmore Bow. 1894, Nov. 7 CHAPMAN, John, (John Chapman & Bowker), 129, Edmund Street. 1904, Feb. 3 COOPER, Tom Townsend, Athenaeum Chambers, Temple Bow. 1898, Nov. 2 COTTERELL, Charles William, 57, Colmore Bow. 1899, Aug. 2 Cox, Frank Seymour, 22, Cannon Street. 1881, Apr. 6 CREKE, Frank, (Frank Creke, Harcourt & Co.), Athenseum Chambers, Temple Bow. 1900, Feb. 7 DAMAN, Bobert Ferdinand, 33, Newhall Street. 1901, Feb. 6 DAY, William George, (Harry Day & Co.), 39, Corporation Street. 1880, May 11 DUFFIES, William, 31 Oct. 1877 ; (Duffield & Smith), 16, Temple Street. 1901, Aug. 7 DUNSTAN, Arthur Hay wood, (Gibson &Ashford), 39, Waterloo Street. 1899, Aug. 2 EARLE, Bichard Burton, (W. S. Aston & Earle), 45, Newhall Street. 1894,^ May 2 EDWARDS, James Frederick, 23, Temple Bow. 1898, May 4 EDWARDS, Joseph James, (Edwards & Foster), Buskin Chambers, 191, Corporation Street. 1904, Feb. 3 EDWARDS, Walter John, (John Lewis & Co.), 7, Waterloo Street. 1880, Sep 1 . 22 'ELKiNGTON, Leigh Harold, (Leigh Elkington, & Co.), 29, Newhall Street. 1898, Feb. 2 EVANS, William Charles, Central House, New Street. 121 TOPOGRAPHICAL LIST OF MEMBERS Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1887, May 4 FBI/TON, Roland Allen, (Felton & Co.), 131, Edmund Street. 1893, Feb. 1 FIELDING, Harry, (Agar, Bates & Co.), 110, Edmund Street. 1886, Nov. 3 FILOSE-SPENCER, Basil Stanislaus Filose, (Filose-Spencer, Campbell & Co.), 14, New Street. 1904, Feb. 3 FISHER, Ebenezer, Lloyd's Bank Chambers, Jamaica Row, 1893, Feb. i FISHER, Howard Walter, (Fisher, Randle & Fisher), 4, Waterloo Street. 1885, Feb. 4 FLINT, Charles Frederick Bragg, (Flint & Thompson), 105, Colmore Row. 1895, Feb. 6 FORD, Bertram Joseph Tottey, (Joseph Lewis, Bloomer & Ford), 35, Paradise Street. 1881, Feb. 2 FORREST, Ernest William, (Forrest & Son), 32, Union Street. 1901, Feb. 6 FOSTER, Lionel Fred, (Edwards & Foster), Ruskin Chambers, 191, Corporation Street. 1887, Feb. 2 FOWKES, Walter Edgar, (Fowkes & Co.), Temple Courts, Temple Row. 1895, May 1 FRANCIS, Alfred, Midland Chambers, 26, Cor- poration Street. 1903, Aug. 5 GALLOWAY, David Robertson, (Tyler & Gallo- way), Newton Chambers, 43, Cannon Street. 1887, Feb. 2 GRIFFITHS, Thomas Gilbert, Council Chambers, 109, Colmore Row. 1892, Aug. 3 HACKETT, Harry, (Hackett, Boston & Co.), Athenaeum Chambers, Temple Row. 1880, July 21 HACKETT, John Herbert, (Howard Smith, Slocombe & Co.), Bank Chambers, 11, Waterloo Street. 1901, Feb. 6 HAINES, Campbell William, 19, Grenville Buildings, Cherry Street. 1903, Feb. 4 HALL, Robert Thomas, (Hall & Sherwood), 21, Waterloo Street. 1886, Aug. 4 HANDS, Harry, (Hands & Baylis), 88, Colmore Row. 122 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1901, Feb. 6 HANSON, John Richard, (Rooke, Hanson & Co.), Central House. 1898, Feb. 2 HABKNESS, William Robert, (W. R. Harkness & Co.), 47, Temple Row. 1892, Feb. 3 HARRIES, Nelson George, (Muras, Harries & Higgison), Whitehall Chambers, 3, Colmore Row. 1896, Feb. 5 RASKINS, Archibald Owen, 35, Exchange Build- ings, Stephenson Place. 1895, Aug. 7 HASWELL, George Frederick Handel, 7, Water- loo Street. 1881, Nov. 2 HEELEY, Lewis Harwood, 29, Newhall Street. 1903, Aug. 5 HIGGISON, Francis Walford, (Muras, Harries & Higgison), Whitehall Chambers, 3, Col-more Row. 1889, May 1 HILL, Thomas John, 26, Waterloo Street. 1883, Feb. 7 HILL, William Oliver, (Jacombs & Hill), 79, Colmore Row. 1896, Feb. 5 HINKS, John William, (John W. Hinks & Cranmore Taylor), 3, Temple Row West, and at High Street, Smethwick. 1881, Jan. 5 HoDGKiNSON, Charles, 95, Colmore Row. 1886, Feb. 3 HossELL, Sidney Howard, (Sidney H. Hossell & Co.), Hatherton Chambers, Old Square. 1891, Aug. 5 HOWELL, Harold, 1, Cannon Street. 1894, Nov. 7 HUTTON, William, (Charles Baker & Co.), 39, Bennett's Hill. 1885, Aug. 5 IMPEY, Frank, (Frank Impey & Co.), 37, Newhall Street. 1899, Feb. 1 JACKSON, Herbert David, (W. G. Floyd & Jackson), New Eldon Chambers, 48, Cherry Street. 1881, Mar. 2 JACOMBS, Walter Septimus, (Jacombs & Hill), 79, Colmore Row. 1897, Aug. 4 JEROME, Arthur Vincent, (Mayo, Powell & Co.), 15, Newhall Street. 123 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1903, May 6 JOKD AN, James Edgar, (J. Edgar Jordan & Co.), Central House, New Street. 1899, Nov. 1 KEELING, Harry, Colmore House, Waterloo Street. 1885, Nov. 4 KEBSHAW, Walter James, (Walter J. Kershaw & Co.), 34, Waterloo Street. 1887, May 4 KEYS, Clement, (Clement Keys & Taylor), Athenaeum Chambers, 71, Temple Row. 1888, Aug. 1 KIMBEBLEY, Thomas Edwin, (Kimberley, Mor- rison & Co.), Temple Courts, 55, Temple Bow. 1893, May 10 LAMPLUGH, Francis Henry, 86, Colmore Bow. 1881, Jan. 5 LANE, William Beuben, 33, Waterloo Street. 1896, May 6 LEDSAM, Henry Thomas Glutton Salt, B.A., (Harrison, West, Ledsam & Co.), 15 & 16, Waterloo Street. 1894, Feb. 7 LEWIS, Harold Clare, (John Lewis & Co.), 7, Waterloo Street. 1892, Feb. 3 LONG, Alfred Ernest Marmaduke, (Charlton & Long), 5, Waterloo Street. 1884, Oct. 1 MACKINTOSH, Francis Henry, (Mackintosh & Bidsdale), Winchester House, Victoria Square. 1902, Aug. 6 McPHEBSON, Charles Henry, 109, Colmore Bow. 1897, May 5 MOBBISON, Percy Archibald, (Kimberley, Morrison & Co.), Temple Courts, 55, Temple Bow. 1880, July 21 MULLABD, Thomas Samuel Michael, (Howard Smith, Slocombe&Co.), Bank Chambers, 11, Waterloo Street. 1887, May 4 MUBEAY, Frank Townsend, 60, Church Boad, Moseley. 1892, Feb. 3 NEAL, Theodore David, (Theodore Neal & Pitt), 127, Edmund Street. 1902, Aug. 6 ODELL, Oswald Facer, (Odell & Tyndall), 30, Temple Street. 1881, Oct. 5 OWEN, Walter Thomas, (Owen & Chapman), Whitehall Chambers, 23, Colmore Bow. 124 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1881, Jan. 5 PALK, Rheece Williams, (King Patten, Palk & Co.), 56, Newhall Street. 1899, Nov. 1 PARKER, Robert William, St. Philip's Cham- bers, 41, Church Street. 1889, Aug. 7 PAYNE, Thomas Arthur, (T. O. Williams & Payne), 20, Cannon Street. 1897, Feb. 3 PEPPER, Herbert Alfred, (Herbert Pepper & Rudland), 14, Temple Street. 1887, Aug. 3 PHIPPS, William, (Wenham Brothers & Co.), 37, Waterloo Street. 1898, Aug. 3 PITT, James, (Theodore Neal & Pitt), 127, Edmund Street. 1880, Oct. 20 POPPLETON, George Graham, (Popple'ton & Appleby), 26, Corporation Street. 1889, Nov. 6 PRITCHARD, John Ernest, (J. E. Pritchard & Co.), 71, Colmore Row. 1894, Feb. 7 RAY, Charles John Leopold, 50B, New Street. 1886, Feb. 3 RHODES, Jam es, (James Rhodes & Co.), Council Chambers, 109, Colmore Row. 1883, July 4 RICHARDS, Charles, (C. C. Smith & Richards), Cobden Chambers, Corporation Street. 1884, Aug. 6 RIDSDALE, George Robert, (Mackintosh & Ridsdale), Winchester House, Victoria Square. 1894, Nov. 7 ROBINSON, William Frederick, Council Chambers, 109, Colmore Row. 1889, Aug. 7 ROGERS, John Henry, 128, Colmore Row. 1897, Feb. 3 ROOKE, Charles William, (Rooke, Hanson & Co.), Central House. 1899, Aug. 2 ROWLANDS, Richard Reginald, 105, Colmore Row. 1893, Feb. 1 ROWLEY, James Edward, (John Lewis & Co.), 7, Waterloo Street. 1897, Nov. 3 RUDLAND, Ernest Marston, (Herbert Pepper & Rudland), 14, Temple Street. 1892, Aug. 3 SCATTERGOOD, Thomas Bernard, (T. B. Scatter- good & Co.), 2, Newhall Street. 125 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1894, Feb. 7 ScuRRAH, Rowland Waddington, (W. F. Bridg- water & Scurrah), 3, Cherry Street. 1899, Feb. 1 SHERREY, Albert Edward, (Felton & Co.), 131, Edmund Street. 1903, Nov. 4 SHERWOOD, Harold Henry, (Hall & Sherwood), 21, Waterloo Street. 1892, Feb. 3 SHORT, Arthur, Colmore House, 21, Waterloo Street. 1881, Jan. 5 SHORT, William Dudley, (Wm. & W. Dudley Short), Imperial Chambers, 3lB, Colmore Row. 1896, Mar. 4 SKiDMORE, Arthur Egbert, 60, Newhall Street. 1883, Feb. 7 SMITH, Charles Cox, (C. C. Smith & Richards), Cobden Chambers, Corporation Street. 1894, Nov. 7 SMITH, Charles Herbert, (A. J. Williams, Smith & Co.), 77, Colmore Row. 1898, May 4 SMITH, Edwin Joseph, (Duffield & Smith), 16, Temple Street. 1895, Nov. 6 SPARSHOTT, Ernest Edward, (Sharp, Sparshott & Co.), 71, Colmore Row. 1889, Aug. 7 SQUIERS, Joseph, Norwich Union Chambers, 21, Bennett's Hill. 1881, Apr. 6 STEWART, George Frederick, Westley Road, Acocks Green. 1897, Aug. 4 STOKES, Stephen Bradley, (Fowkes & Co.), Temple Courts, Temple Kow. 1897, Aug. 4 TAYLOR, Archibald Percy, (A. P. Taylor & Co.), 14, New Street. 1899, Aug. 2 TAYLOR, Edward, (Clement Keys & Taylor), Athenaeum Chambers, 71, Temple Row. 1882, Dec. 6 TAYLOR, Frank, Cecil Chambers, 39, Newhall Street. 1898, May 4 TAYLOR, George Cranmore, (John W. Hinks & Cranmore Taylor), 3, Temple Row West, and at High Street, Smethwick. 1894, Aug, l TAYLOR, Herbert Walter, (Harrison, West, Ledsam & Co.), 15 # 16, Waterloo Street. 126 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates in Practice, DATE OF ADMISSION TO MEMBERSHIP 1899, Feb. i THOMAS, William, King's Court, 115 & 117, Colmore Bow. 1891, Feb. 4 THOMPSON, George William Lindsay, (Flint & Thompson), 105, Colmore Bow. 1894, May 2 TnwAiTE, Albert Newsome, 13, Church Boad, Moseley. 1888, May 2 TOWNLEY, Boscoe, 118, Colmore Bow. 1901, Feb. 6 TYNDALL, Edward Warren, (Odell & Tyndall), 30, Temple Street. 1893, Aug. 2 TYPE, Cedric Percy, 33, Newhall Street. 1887, May 4 WALKER, Henry, Oldbury. 1896, Nov. 4 WARD, James Edward, (James E. Ward & Co.), 18, New Street. 1901, Aug. 7 WARRINER, Albert Henry, Bank Chambers, 47, Temple Bow. 1900, May 2 WENHAM, Basil Elliot, (Wenham Brothers & Co.), 37, Waterloo Street. 1900, May 2 WENHAM, William Knight, B.A., (Wenham Brothers & Co.), 37, Waterloo Street. 1890, May 7 WHITEHILL, John, (Whitehill & Whitehill), 35, Waterloo Street. 1881, Jan. 5 WILLIAMS, Thomas Oswald, (T. 0. Williams & Payne), 20, Cannon Street. 1901, Sep. 7 WILSON, Bowland Hill, (Willis Davies & Wilson), 11, 12 & 13, Union Chambers, Temple Bow. 1900, May 2 WITHNALL, Walter Edward, 19, Temple Street. 1881, Jan. 5 WOOD, Arthur Wellington, 231, Monument Boad. 1893, May 10 WOOD, Maurice Arnold, Whitehall Chambers, Colmore Bow. Associates not in Practice. 1897, Nov. 3 ALLDRITT, Waiter Ernest, clerk to Abbott, Deeley, Hill & Co., Sun Chambers, 9, Bennett's Hill. 1898, Aug. 3 BEECH, Edmund William, 37, Temple Street. 127 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1903, Feb. 4 BiBBY, Walter Edward, clerk to Thaddeus Ryder & Co., Grosvenor Chambers, Corpora- tion Street. 1902, May 7 BLOCK, Morrey Theodore, clerk to Howard Smith, Slocombe & Co., Bank Chambers, 11, Waterloo Street. 1903, Aug. 5 BOLTON, Charles Howard, clerk to R. L. Impey, Cudworth & Lakin-Smith, 44, Waterloo Street. 1903, Feb. 4 BOSLEY, Edward, clerk to Sharp, Parsons & Co., 120, Colmore Row, 1903, Mar. 9 BOSTOCK, Geoffrey Rowley, clerk to Carter & Co., 33, Waterloo Street. 1900, Feb. 7 BRITTAIN, Thomas, clerk to Owen & Chapman, Whitehall Chambers, 23, Colmore Row. 1889, Nov. 6 BROWN, Harry Samuel, clerk to Carter & Co., 33, Waterloo Street. 1881, Mar. 2 BROWN, Samuel Shakespeare, clerk to Fisher, Randle & Fisher, 4, Waterloo Street. 1885, May 6 CHATWiN, Walter, " Upcote," Pershore Road, King's Norton. 1898, May 4 CocKiN, Eli, clerk to Forrest & Son, 32, Union Street. 1903, Feb. 10 COND, Thomas William, clerk to John Chapman & Bowker, 129, Edmund Street. 1881, Dec. 7 Cox, Arthur James, " Newlyn," Clarence Road, Moseley. 1904, Feb. 3 Cox, Edmund Mervyn, clerk to Harrison, West, Ledsam & Co., 15 & 16, Waterloo Street. 1901, Feb. 6 DAVIS, Walter Joseph, clerk to Harrison, West, Ledsam & Co., 15 & 16, Waterloo Street. 1903, Aug. 5 DYSON, Harry Wyton, clerk to Sharp, Parsons & Co., 120, Colmore Row. 1904, Feb. 11 EDGE, Robert Beasley, clerk to Attlee & Co., 114, Edmund Street. 128 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1888, May 2 EDMONDS, William Henry, clerk to Fisher, Randle & Fisher, 4, Waterloo Street. 1894 May 2 FELLOWS, Frank Eagleton, clerk to Sharp, Parsons & Co,, 120, Colmore Row. 1900, Aug. 1 FOWLER, Robert Edward, clerk to Gibson & Ashford, 39, Waterloo Street. 1903, Aug. 5 GIBBS, George Percy, clerk to Howard Smith, Slocombe & Co., Bank Chambers, 11, Waterloo Street. 1899, Feb. 1 GOODE, George Edward, clerk to R. L. Impey, Cudworth & Lakin-Smith, 44, Waterloo Street. 1892, Feb. 3 GOODWIN, Wilfred Hugh, " Holly Mount," Upland Road, Selly Park. 1883, Oct. 3 GREEN, Henry, 68, Grantham Road, Sparkbrook. 1899, Nov. l GROVES, William Henry, clerk to Carter & Co., 33, Waterloo Street. 1898, Feb. 2 HILL, Frank Alfred, clerk to Agar, Bates & Co., 110, Edmund Street. 1899, Aug. 2 HITCHMAN, Francis Henry, clerk to Howard Smith, Slocombe & Co., Bank Chambers, 11, Waterloo Street. 1902, Aug. 6 HUDSON, Fred Howard, clerk to Caldicott, Hill & Caldicott, 10, Newhall Street. 1904, May 4 ICKE, James Thomas Cope, clerk to Sharp, Parsons & Co., 120, Colmore Row. 1900, Nov. 7 JONES, Herbert Isaac, 60, Holyhead Road, Handsworth. 1E81, May 4 JONES, Warren John, clerk to Carter & Co., 33, Waterloo Street. 1904, Feb. 3 LANGDALE, George Hudson, clerk to McPherson & Co., 109, Colmore Row. 1898, Aug. 3 LATHWOOD, Charles Herbert, clerk to A. J. Williams, Smith & Co., 77, Colmore Row. 1893, Aug. 2 LILLY, Thomas James Randolph, 82, Rann Street, Ladywood, 129 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1898, Aug. 3 LOVATT, William Henry, clerk to Carter & Co., 33, Waterloo Street. 1896, May 6 LowDEE, Frank Gottwaltz, clerk to Allen Edwards & Co., Educational Chambers, 90, New Street. 1889, May i MANNOX, Edward, 14, Duchess Road. 1897, Nov. 3 NEWEY, William Lewis, 39, Temple Row. 1899, Nov. 1 OVERTON, Harry, clerk to John Lewis & Co., 7, Waterloo Street. ' 1904, May 4 PARSONS, James Collison, clerk to Sharp, Parsons & Co., 120, Colmore Row. 1899, Aug. 2 PEART, Harry Johnson, clerk to Sharp, Par- sons & Co., 120, Colmore Row. 1895, Aug. 7 PINCKNEY, Edward Barker, clerk to Harrison, West, Ledsam & Co., 15 & 16, Waterloo , Street. 1884, Apr. 2 PIPER, Arthur, clerk to J. J. B. Arter, Norwich Union Chambers, Edmund Street. 1892, Aug. 3 PRIME, Howard John Green, 322, Gillott Road. 1904, Feb. 3 RADLEY, George Wilson, clerk to Whitehill & Whitehall, 35, Waterloo Street. 1903, Feb. 4 REMINGTON, John Francis, clerk to Heathcote & Coleman, 13, Temple Street. 1904, 1 Feb. 3 ROBERTS, Dennis Aubrey, clerk to Sharp, Parsons & Co., 120, Colmore Row. 1898, May 4 ROBERTS, James William, clerk to Sharp, Parsons & Co., 120, Colmore Row. 1903, Feb. 4 SHARMAN, John Harold, clerk to John Chapman & Bowker, 129, Edmund Street. 1889, Nov. 6 SHAW,William Wykes Edmunds, "Lyndhurst," Devonshire Road, Handsworth Wood. 1896, Feb. 5 SnuFFLEBOTHAM, Hubert, clerk to Hackett, Boston & Co., Athenaeum Chambers, Temple Row. 1903, Nov. 4 SMITH, Gerald Osier Howard, clerk to Howard Smith, Slocombe & Co., Bank Chambers, 11, Waterloo Street. I 130 TOPOGRAPHICAL LIST OF MEMBERS BIRMINGHAM continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1904, Feb. 3 STONE, Percy Harold, clerk to J. H. Eogers, 128, Colmore Row. 1902. Nov. 5 THOMAS, Charles Samuel, clerk to Sidney H. Hossell & Co., Hatherton Chambers, Old Square. 1902, Feb. 5 VINEY, Edward William, 86, Willows Road. 1903, May 6 WALKER, Frederick Earle, clerk to P. W. Walker, 18, Waterloo Street. 1902, Aug. 6 WHEATCBOFT, Leslie, clerk to C. C. Smith & Richards, Cobden Chambers, Corporation Street. 1881, Apr. 6 WHEELER, John Frank, clerk to Sharp, Parsons & Co., 120, Colmore Row. 1902, May 7 WHITE, Oliver Richard, clerk to Simpson, Rubery & Co., 17, Newhall Street. 1901, Nov. 6 WILLIAMS, Rowland James, " Ingleside," Trinity Road, Handsworth. BLACKBURN. Lancashire. Fellow. 1880, May 11 WnALLEY, John, ** 7 Mar. 1879; F.C.A. 4 Aug. 1880 ; (Whalley & Smith), Town Hall Build- ings, 5, Exchange Street. Associates in Practice. 1890, Aug. 6 HAWORTH, John, 15, Richmond Terrace. 1900, Feb. 7 HEPPARD, Frank L' Estrange, (W. Heppard & Son), Richmond Chambers. 1880, May 11 HEPPARD, William, ** 7 Mar. 1879 ; (W. Heppard & Son), Richmond Chambers. 1880, May 11 IBBOTSON, Richard, ** 14 Mar. 1879; (John Ibbotson & Co.), 3, King Street. 1880, Aug. 4 LONSDALE, Richard Farrer, (W. Lonsdale & Son), 18, Richmond Terrace. 1900, Aug. 1 MANLEY, William Valentine, 8, Cort Street. 1880, Oct. 6 PORTER, William, (John Ibbotson & Co.), 3, King Street. 131 TOPOGRAPHICAL LIST OF MEMBERS BLACKBURN continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1893, Aug. 2 SMITH, Henry Thornley, (Whalley & Smith), Town Hall Buildings, 5, Exchange Street. 1881, Jan. 5 WATERWORTH, Thomas, 16, Richmond Terrace. Associates not in Practice. 1904, Feb. 3 HEPPABD, John L'Estrange, clerk to W. Heppard & Son, Richmond Chambers. 1899, May 3 RUDD, Edward, clerk to T. Waterworth, 16, Richmond Terrace. /- BLACKHILL. Durham. Associate in Practice. 1893, Aug. 2 NICHOLSON, Joseph Murray, Union Buildings, Park Road. BLACKPOOL. Lancashire. Fellows. 1881, June 1 BLANE, Thomas, (Blane & Riding), 30, Birley Street, and at Montagu Street, South Shore. 1890, Feb. 5 HAWORTH, George Edward, F.C.A. 5 Feb. 1896; (Murgatroyd, Shuttleworth & Ha- worth), 37, Birley Street. 1883, Oct. 3 MUBGATROYD, Frederick, F.C.A. 6 Feb. 1895 ; (Murgatroyd, Shuttleworth & Ha- worth), 37, Birley Street. 1890, Feb. 5 SHUTTLEWORTH, Alfred, F.C.A. 6 Feb. 1896; (Murgatroyd, Shuttleworth & Ha- worth), 37, Birley Street. 1893, Nov. 1 TROTTER, John Townley, (J. Townley Trotter & Co.), 55, Withnell Road. Associates in Practice. 1893, May 10 BOWMAN, Richard, (Bowman & Grimshaw), 26, Birley Street. 1895, Feb. 6 FYNNEY, Augustus Frederick, Empress Build-- ings, 91, Church Street. 1896, Aug. 5 GRIMSHAW, Wilfrid, (Bowman & Grimshaw), 26, Birley Street. 12 132 TOPOGRAPHICAL LIST OF MEMBERS BLACKPOOL continued. Associates in Practice. DATE OP ADMISSION TO MEMBERSHIP 1901, Feb. 6 LEiVEBS, Horace Edwin, Clifton Chambers, West Street. 1898, Nov. 2 BIDING, Charles Edmund, (Blane & Eiding), 30, Birley Street and at Montagu Street, South Shore. 1886, May 5 TODD, James, 18, Birley Street. Associate not in Practice. 1897, May 5 BATESON, William, Town Hall. BOLTON. Lancashire. Fellows. 1880, May 11 BROCKBANK, George Arthur, '** 2 Mar. 1880; F.C.A. 2 Feb. 1898 ; (G. P. Brockbank & Son), 2, Fold Street. 1881, Mar. 9 HoBBOCKS, Samuel, Central Chambers, Acres- field. 1880, May 11 KEVAN, William, ** 23 Apr. 1880; F.C.A. 3 Feb. 1886; (P. & J. Kevan), 12, Aoresfield. 1894, Feb. 7 YATES, Nathan, 4 & 6, Wood Street. Associates in Practice. 1895, Feb. 6 BsiNDLE, William, (P & J, Kevan), 12, Acres- field. 1899, Aug. 2 CABTEB, James, 21, Acresfield. 1883, Feb. 7 CooFEB, Colin, (Cooper & Cooper), 12, Bowker's Bow. 1899, Feb. 1 CooPEB, Edward, (Cooper & Cooper), 12, Bowker's Bow. 1883, Apr. 4 COOPEB, Frederick, (Cooper & Cooper), 12, Bowker's Bow. 1903, Aug. 5 CBOWTHEB, William Frederick, Union Bank Chambers. 1892, Nov. 2 GBEENHALGH, Samuel, 20, Acresfield. 1903 Aug. 5 GBEENWOOD, Thomas, (Cooper & Cooper), 12, Bowker's Bow. 133 TOPOGRAPHICAL LIST OF MEMBERS BOLTON continued. Associates in Practice. DATE OP ADMISSION TO MEMBERSHIP 1883, Feb. 7 HABPEB, William Andrew, (Harper & Pilling) 23, Acresfield. 1899, Aug. 2 HILTON, Arthur, Court Chambers, 15, Mawds- ley Street. 1886, May 5 HOBBOCKS, Samuel Horridge, 20, Chancery Lane. 1893, Feb. 1 KAY, William, (Mather & Kay), 10, Acresfield. 1884, Mar. 5 KIBKHAM, Arthur, (P. & J. Kevan), 12, Acres- field. 1896, Feb. 5 MARSH, Frederic Siddall, 8, Bowker's Kow. 1885, Feb. 4 MATHER, Harold, (Mather & Kay), 10, Acresfield. 1903, May 6 MooRHOusE, Herbert Douglas, (Cooper & Cooper), 12, Bowker's Row. 1893, Aug. 2 NEWTON, Edwin, (James Newton & Son), 23, Silverwell Street. 1880, May 11 NEWTON, James, 26 Mar. 1872 ; (James New- ton & Son), 23, Silverwell Street. 1895, Feb. 6 NIGHTINGALE, Frederic, (P. & J. Kevan), 12, Acresfield. 1895, Feb. 6 PILLING, Alfred, (Harper & Pilling), 23, Acres- field. 1883, July 4 SiDEBOTTOM, James, (Wolfenden & Naylor), Bradford Buildings, Mawdsley Street. 1904, Feb. 3 WoBSLEY, John, (Cooper & Cooper), 12, Bowker's Row. Associates not in Practice. 1902, May 7 BBOADBENT, Basil, clerk to P. & J. Kevan, 12, Acresfield. 1903, Aug. 5 DUTTON, William, clerk to S. Greenhalgh, 20, Acresfield. 1899, May 3 LATHAM, Fergus Norman Wilkinson, 3, Wyresdale Road. 1899, Nov. 1 SPENCEB, John Lovell, clerk to P. & J. Kevan, 12, Acresfield. 1900, Feb. 7 WniTEHUBST, William Lord, clerk to P. & J. Kevan, 12, Acresfield. 134 TOPOGRAPHICAL LIST OF MEMBERS BOSTON. Lincolnshire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1893, Feb. 1 DOWNS, Alfred John, F.C.A. 4 Feb. 1903; (Hodgson, Harris & Co.), 7, South End. 1888, Feb. 1 FuoiLL, Frederick, F.C.A. 4 Feb. 1903 ; (Hodgson, Harris & Co.), 7, South End. 1887, Feb. 2 HARRIS, Walter Fred, F.C.A. 4 May 1892, (Hodgson, Harris & Co.), 7, South End. 1893, Feb. 1 HELM, Richard Field, F.C.A. 4 Feb. 1903; (Hodgson, Harris & Co.), 7, South End. 1888, NOV. 7 HODGSON, Robert, (Hodgson, Harris & Co.), 7, South End. Associate in Practice. 1880, Sep. 22 LUCAS, Charles, 4 & 6, West Street. BOURNEMOUTH. Hampshire. Fellows. 1880, May 11 a BooKER, Eustace, f 4 July 1871; F.C.A. 6 April 1881 ; " Mervan Dene," Argyll Road. 1880, July 1 WHEATLEY, Francis Gwynne, F.C.A. 5 Jan. 1881 ; 1, Cumnor Terrace. Associates in Practice. 1893, Feb. 1 BROWN, Arthur Clement, Charnwood Lodge. 1880, Dec 2 BULL, Charles Herbert, (Hibberd, Bull & Co.), Albert Chambers. 1892, Feb. 3 BURR, George William Tomlinson. (Hibberd, Bull & Co.), Albert Chambers. 1896, Aug. 5 HIBBARD, Sidney Richards, (Hibberd, Bull & Co.), Albert Chambers. 1880, Dec. 2 HIBBERD, Augustus Edwin, (Hibberd, Bull & Co.), Albert Chambers. & Not in Practice. 135 TOPOGRAPHICAL LIST OF MEMBERS BRADFORD. Yorkshire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, Aug. 4 ARMITAGE, William Henry, F.C.A. 6 June 1883 ; (Armitage & Norton), Halifax Com- mercial Bank Chambers, Tyrrel Street. t 1892, Feb. 3 ATKINSON, Walter Crowther, F.C.A. 15 Jan. 1902 ; (Atkinson & Crowther), 101, Swan Arcade. 1880, May 11 BLACKBURN, Henry Gaskell, f 13 Nov. 1879 ; F.C.A. 5 Feb. 1890 ; (H. W. & J. Blackburn), Commercial Bank Buildings. 1880, May 11 BLACKBURN, John Hartley, ; * 10 Mar. 1874 ; (H. W. & J. Blackburn), Commercial Bank Buildings. 1889, Aug. 7 BUTTERFIELD, John, (Butterfield & Hartman), City Chambers, 2, Darley Street. 1883, Aug. 1 COLEFAX, Joseph Samuel, (Colefax, Head & Co)., 2, Aldermanbury. 1880, May 11 GLOSSOP, William, 7 Jan. 1880 ; F.C.A. 6 Feb. 1895; (Glossop & Render), Beckett's Bank Chambers. 1880, May 11 GRAY, William Martello, 31 Oct. 1877 ; F.C.A. 3 Aug. 1892; District Bank Chambers, Market Street. 1888, May 2 HARTMAN, Henry Frederick, F.C.A. 1 Aug. 1894 ; (Butterfield & Hartman), City Cham- bers, 2, Darley Street. 1884, Oct. l HESELTON, Robert Thomson, F.C.A. 6 May 1896; (J. A. Heselton & Son), 9, Market Street. 1880, May 11 MiDDLEBROOK, John Alfred, 31 Oct. 1877 ; F.C.A. 3 Aug. 1898 ; (Middlebrook & Croft), 35, Hustlergate. 1883, Aug. l NORTON, George Pepler, F.C.A. 1 Feb. 1893; (Armitage & Norton), Halifax Commercial Bank Chambers, Tyrrel Street. 1884, May 7 WOOD, Charles William, F.C.A. 3 Feb. 1904 ; Tanfield Buildings, Hustlergate. 1880, July 21 * WRIGHT, James -dough, F.C.A. 4 July 1883; 12, Farcliffe Place. a Not in Practice. 136 TOPOGRAPHICAL LIST OF MEMBERS BRADFORD continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1896, Feb. 5 BEANLAND, William, (Gardner & Beanland), City Chambers, 2, Darley Street. 1887, Aug. 3 BOI/PON, Joshua, Osborne Buildings, 91, Kirk- gate. 1900, Aug. 1 BO'YCE, Charles William, Halifax Commercial Bank Chambers, Tyrrel Street. 1901, Nov. 6 BROOKE, Arthur Domenico, (Brooke & Stocks), Halifax Commercial Bank Chambers. 1896, Aug. 5 BUTTERFIELD, William Thomas, (J. A. Heselton & Son), 9, Market Street. 1898, Feb. 2 CROWTHER, George, (Atkinson & Crowther), 101, Swan Arcade. 1904, Feb. 9 DAwsoN, Robert South worth, Pearl Assurance Buildings, 9, Charles Street. 1899, Feb. i DICKINSON, Nigel Roberts, Gladstone Cham- bers, 23, Sun bridge Road. 1884, May 7 GILYARD, Arthur, (W. Gilyard & Son), 5, Parkinson's Chambers, Market Street. 1897, Nov. 3 GRAY, Albert, (Skinner & Gray), Peel's Build- ings, Bridge Street. 1903, Nov. 4 GREENLAY, Arthur, (Windle & Greenlay), Halifax Commercial Bank Chambers, Tyrrel Street. 1900, Aug. i HARDWICK, Tyas Armitage, 2, Mann's Court, Kirkgate. 1900, Feb. 7 HOOPER, Alfred Stockdale, (Hooper & Hooper), 7 & 8, Old Bank Chambers. 1903, Feb. 4 HOOPER, Arnold, (Hooper & Hooper), 7 & 8, Old Bank Chambers. 1881, Oct. 5 HOWARD, Thomas, (Howard & Maisey), 16, Piccadilly. 1895, Aug. 7 MAISEY, Joseph Charles, (Howard & Maisey), 16, Piccadilly. 1884, Mar. 5 MusGRAVE, Edgar, (B. & E. Musgrave), Craven Bank Chambers. 1890, May 7 RAWLiNSON, Ernest Bowman, (Rawlinson & Mitchell), Halifax Commercial Bank Chambers, Tyrrel Street. 137 TOPOGRAPHICAL LIST OF MEMBERS BRADFORD continued. Associates in Practice. DATE OP ADMISSION TO MEMBERSHIP 1899, Aug. 2 BENDER, Albert Frederick Horatio, (Glossop & Render), Beckett's Bank Chambers. 1904, Feb. 3 ROPER, Fred Moore, Sunbridge Chambers, 15, Sunbridge Road. 1887, Feb. 2 SEWELL, Percy Raglan, Queen Anne Chambers, Sunbridge Road. 1897, Nov. 3 SKINNER, Isaac Henry, (Skinner & Gray), Peel's Buildings, Bridge Street. 1901, Nov. 6 STOCKS, Arthur, (Brooke & Stocks), Halifax Commercial Bank Chambers. 1903, Feb. 20 ViNTER, Reginald Arthur, 40 & 41, King's Arcade, Market Street. 1901, Feb. G WniTAKER, Alfred Deighton, Sunbridge Cham- bers, 15, Sunbridge Road. 1892, Aug. 3 WHITWORTH, George Frederic, Queensgate Chambers, 1, Queensgate. Associates not in Practice. 1893, Aug. 2 BATEMAN, John Edward, clerk to H. W. & J. Blackburn, Commercial Bank Buildings. 1901, Feb. 6 DICKINSON, Walter Sigismund, clerk to Howard & Maisey, 16, Piccadilly. 1902, Aug. 6 ELLIOTT, Harold, clerk to B. & E. Musgrave, Craven Bank Chambers. 1904, Feb. 3 GoTTSCHALCK, Arthur, clerk to Glossop & Render, Beckett's Bank Chambers. 1899, Feb. i JENKINSON, William Veevers, clerk to Glossop & Render, Beckett's Bank Chambers. 1886, Feb. 3 STONES, William, clerk to H. W. & J. Black- burn, Commercial Bank Buildings. 1899, Aug. 2 SUTCLIFFE, Ernest, 39, Well Street. BBENTWOOD. Essex. Associate in Practice. 1880, May 11 SMART, Alfred, f 4 Dec. 1878, (William F. Smart & Son), London Road. 138 TOPOGRAPHICAL LIST OF MEMBERS BBIDGWATEB. Somersetshire. Fellow. DATE OF ADMISSION TO MEMBERSHIP 1882, June 7 SULLY, Alfred Willie, F.C.A. 4 Feb. 1891 ; (J. & A. W. Sully & Co.), Bank Chambers. Associate in Practice. 1899, Aug. 2 SULLY, Frederic Harold, (J. & A. W. Sully & Co.), Bank Chambers. BRIDPORT. Dorsetshire. Associate in Practice. 1886, Aug. 4 REYNOLDS, Sylvanus Arthur, Downes Street. BBIEBLEY HILL. Staffordshire. Associates in Practice. 1885, Aug. 5 GOUGH, Thomas Henry, (Thomas H. Gough & Wright). 1902, Feb. 5 WRIGHT, Harry Roland, (Thomas H. Gough & Wright). BBIGHOUSE. Yorkshire. Associate in Practice. 1902, Aug. 6 HOYLE, Joshua Ernest, Parsonage Street. BRIGHTON. Sussex. Fellows. 1885, Aug. 5 BERRY, Oscar, F.C.A. 6 May, 1891 ; (Oscar Berry & Co.), 56, Ship Street. 1900, Feb. 7 CLOVER, Kobert, (Edmonds, Son & Clover), 8 to 11, Pavilion Buildings. 1890, Feb. 5 EDMONDS, Ernest, <& ; F.C.A. G Feb. 1895 ; (Edmonds, Son & Clover), 8 to 11, Pavilion Buildings. 1880, May 11 a HARDY, Joseph, \\ 11 Dec. 1877; F.C.A. 4 May 1892; " Westbourne," Palmeira Avenue, Hove. a Not in Practice. 139 TOPOGRAPHICAL LIST OF MEMBERS BRIGHTON continued. Fellows. DATE OP ADMISSION TO MEMBERSHIP 1882, June 28 HICKS, Albert Slee, F.C.A. 3 Mar. 1897 ; (Lucey, Hicks & Walters), 45, East Street. 1886, Nov. 3 LUCEY, Frederick Samuel, F.C.A. 7 Feb. 1894; (Lucey, Hicks & Walters), 45, East Street. 1880, May 11 a SMiTH, Thomas Frederic, f 29 Feb. 1876 ; F.C.A. 3 Nov. 1880 ; 142, Islingword Road. 1891, Aug. 5 WARD, Robert James, (Ward & Wilding), 17, North Street. Associates in Practice. 1880, June 29 AiRD, Charles Frederick, 45, Rugby Road, Preston Park. 1891, Nov. 4 ARNOTT, Frederick Thomas, 7, Prince Albert Street. 1897, Aug. 4 BALDWIN, Edmund Chaplin, Union Bank Chambers, 8, North Street. 1903, Aug. 22 CARPENTER, Robert, 22 & 23, Prince Albert Street. 1887, Nov. 2 MORTLOCK, Frederick James, 8, Pavilion Buildings. 1895, May 1 Walters, Harold Paton, (Lucey, Hicks & Walters), 45, East Street. 1892, Feb. 3 WILDING, Edwin, (Ward & Wilding), 17, North Street. Associate not in Practice. 1899, Aug. 2 JONES, Morgan Percy, clerk to Edmonds, Son & Clover, 8 to 11, Pavilion Buildings. BRISTOL. Gloucestershire. Fellows. 1896, Nov. 4 BABER, Frederick William, 5, Exchange Build- ings, Corn Street. 1880, May 11 BRiGGS, William, f 10 Mar. 1879 ; F.C.A. 5 Mar. 1884 ; (Hudson Smith, Briggs & Co.), Exchange. 1886, Feb. 3 BUTCHER, Henry, F.C.A. 5 Nov. 1902 ; (Ham, Dennehy & Butcher), Albion Chambers. a Not in Practice. 140 TOPOGRAPHICAL LIST OF MEMBERS BRISTOL continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1892, Nov. 2 CAVELL, Arthur Silvester, F.C.A. 5 Aug. 1903 ; (Alexander, Darnel & Co.), Bank Chambers, Corn Street. 1880, Sep. 22 CAWKEB, Richard Garnaut, (Tribe, Clarke & Co.), Albion Chambers. 1892, Aug. 3 COLLINS, Edward Thomas, (Edward Thomas Collins & Son), 28, Baldwin Street. 1892, Aug. 3 COZENS, James, Carlton Chambers. 1881, Mar. 9 CURTIS, John, F.C.A. 6 May 1896 ; (Curtis, - Jenkins & Co.), Exchange Buildings. 1883, Nov. 7 DENNEHY, John George, F.C.A. 7 May 1902 ; (Ham, Dennehy & Butcher), Albion Chambers. 1881, Feb. 2 GRACE, Henry, (James & Henry Grace), 24, Clare Street. 1893, Aug. 2 GRACE, Henry Ernest, F.C.A. 1 Feb. 1899; (James & Henry Grace), 24, Clare Street. 1890, Aug. 6 GRACE, James Edward, F.C.A. 5 Aug. 1896 ; (James & Henry Grace), 24, Clare Street. 1882, Apr. 5 GfiiGG, William Henry, F.C.A. 4 Aug. 1886 ; (W. H. Grigg & Perkins), 2, Queen Anne Buildings, Baldwin Street. 1885, May 6 HARE, Solomon, (Solomon Hare & Co.), Brighton Chambers, 6, St. Stephen's Avenue. 1894, Feb. 7 HELLYER, Arthur Lee, F.C.A. 15 Jan. 1902 ; (Ware, Hellyer & Co.), Shannon Court. 1881, Mar. 9 JENKINS, Frederick Augustus, (Curtis, Jenkins & Co.), Exchange Buildings. 1891, Nov. 4 OWEN, David, (David Owen & Co.), 13, Clare Street. 1880, Sep. 23 PAINTER, Frederic George, (Tribe, Clarke & Co.), Albion Chambers. 1880, May 11 PALMER, Augustus Cufaude, 28 Dec. 1877 ; F.C.A. 7 Mar. 1883; (A. C. Palmer & Co.), Brighton Chambers, St. Stephen's Avenue. 1884, Mar. 5 SMITH, Clare, F.C.A., 7 Feb. 1900; (Hudson Smith, Briggs & Co.), Exchange. 141 TOPOGRAPHICAL LIST OF MEMBERS BRISTOL continue I. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, June 29 SMITH, John Hudson, < ; (Hudson Smith, Briggs & Co.), Exchange. 1882, Mar. 1 TRIBE, Frank Newton, F.C.A. 4 May 1892 ; (Tribe, Clarke & Co.), Albion Chambers. 1894, Feb. 7 TRYON, Stephen, (Tribe, Clarke & Co.), Albion Chambers. 1888, Feb. 1 WARE, Charles Stancomb, F.C.A. 15 Jan. 1902; (Ware, Hellyer & Co.), Shannon Court. Associates in Practice. 1893, Aug. 2 ALEXANDER, Henry Wentworth, (C. J. Ryland), Cardwell Chambers, Marsh Street. 1883, Aug. 1 ALLEN, Frederick William, (A. C. Palmer& Co.), Brighton Chambers, St. Stephen's Avenue. 1881, Mar. 9 ANSTEY, Henry, (Henry Anstey, Littleton & Co.), 1, Stephen Street. 1897, Feb. 3 BARTLETT, Charles, 54 Baldwin Street. 1903, Nov. 4 COLLINS, Arthur, (Edward Thomas Collins & SOD), 28, Baldwin Street. 1900, Feb. 7 COMLEY, Augustus Charles, (Ham, Dennehy & Butcher), Albion Chambers. 1904, Feb. 3 CROCKER, William Henry, (Solomon Hare & Co.), Brighton Chambers, 6, St. Stephen's Avenue. 1880, May 11 DENNING, Frederick, 7 Jan. 1880 ; (Denning & Co.), Shannon Court, Corn Street. 1884, Dec. 3 FRANK, William Henry, (W. H. Frank, Sinclair & Co.), Shannon Court, Corn Street. 1887, Aug. 3 FRESHWATER, Herbert William, (A. C. Palmer & Co.), Brighton Chambers, St. Stephen's Avenue. 1901, Nov. 6 GRACE, Wilfrid, (James & Henry Grace), 24, Clare Street. 1891, Aug. 5 GRIMES, William, 2, Narrow Wine Street. 1886, May 5 HILL, Henry George, Carlton Chambers, Baldwin Street. 142 TOPOGRAPHICAL LIST OF MEMBERS BRISTOL continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1903, May 6 HoBBS, William George, (Panes, Hobbs & Co.), 34, Corn Street. 1891, Feb. 4 HUNT, William Montagu, 2, Queen Anne Buildings, Baldwin Street. 1898, Feb. 2 JACKSON, Samuel Pirn, (Ham, Dennehy & Butcher), Albion Chambers. 1899, Aug. 2 JENKINS, Frederick Percy, (Curtis, Jenkins & Co.), Exchange Buildings. 1891, Feb. 4 JENKINS, William Vaughan, (Curtis, Jenkins & Co.), Exchange Buildings. 1899, May 3 JOHNSON, George Gane, 9, Clare Street. 1899, Aug. 2 JUST, Leonhard Wolfgang, 11, Clare Street. 1896, Feb. 5 LAWRENCE, William Vaughan, General Assur- ance Chambers, 23, Clare Street. 1886, May 5 LITTLETON, Joseph, (Henry Anstey, Littleton & Co.), 1, Stephen Street. 1897, May 5 LITTLETON, Walter, 23, Broad Street. 1893, Feb. 1 MALPAS, Henry, 23, Nicholas Street. 1900, Aug. 1 MILLER, Arthur Ernest, 14, John Street. 1880, May 11 MILNE, James, 27 Oct. 1875 ; (James Milne & Co.), 2, Queen Anne Buildings. 1889, Nov. 6 PANES, George, (Panes, Hobbs & Co.), 34, Corn Street. 1901, Aug. 7 PERKINS, Albert Edgar, (W. H. Grigg & Per- kins), 2, Queen Anne Buildings, Baldwin Street. 1880, Nov. 3 PITT, James Smith, 15, St. John Street. 1880, Nov. 3 RICHARDS, Edwin John, Scottish Widows Fund Buildings, Baldwin Street. 1886, Aug. 4 RICKETTS, Sidney John, 25, Bridge Street. 1887, May 4 SHARP, Thomas Francis, (C, J. Ryland), Card- well Chambers, Marsh Street. 1889, Aug. 7 TRIBE, Alfred George Newton, (Tribe, Clarke & Co.), Albion Chambers. 1891, Nov. 4 TRIBE, Ernest Newton, (Tribe, Clarke & Co.), Albion Chambers. 143 TOPOGRAPHICAL LIST OF MEMBERS BRISTOL continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 TRiGGS, Philip, 11 Jan. 1872 ; 43, Salisbury Road, Bed land. 1888, Feb. l WATLING, John Henry, 40, Broad Street. Associates not in Practice. 1891, Feb. 4 ASHMEAD, Alfred Ernest, clerk to Tribe, Clarke & Co., Albion Chambers. 1904, Feb. 3 BATE, William Levering, clerk to J. Cozens, Carlton Chambers. 1896, Aug. 5 CUMMINS, Colin Leslie, clerk to Curtis, Jenkins & Co., Exchange Buildings. 1903, Aug. 5 HELLYEB, Ernest Palmer, clerk to Ware, Hellyer & Co., Shannon Court. 1902, May 7 JONES, Arthur Francis, clerk to Tribe, Clarke & Co., Albion Chambers. 1902, Feb. 5 LEONARD, Hampden Chapman, clerk to Tribe, Clarke & Co., Albion Chambers. 1902, Aug. 6 PARKER, John James, clerk to J. H. Watling, 40, Broad Street. 1904, May 4 SEEBOHM, Rudolf Benjamin, clerk to James & Henry Grace, 24, Clare Street. 1902, Aug. 6 SLEE, Edwin Alexander, clerk to Ham, Dennehy & Butcher, Albion Chambers. 1901, Nov. 6 STONES, Joseph, clerk to Henry Anstey, Little- ton & Co., 1, Stephen Street. 1882, Oct. 4 THORPE, Francis Homan, 9, Clifton Hill, Clifton. 1890, Feb. 5 WARD, Edward, clerk to Ware, Hellyer & Co., Shannon Court. 1903, Feb. 4 WOODFIN, Herbert John, clerk to Tribe, Clarke & Co., Albion Chambers. BROMSGBOVE. Worcestershire. Associates not in Practice. 1892, May 4 HUXHAM, Frank, Coombe Cottage, Finstall. 1896, Nov. 4 LLEWELLYN, Herbert Roland, Blackmore House. 144 TOPOGRAPHICAL LIST OF MEMBERS BURNLEY. Lancashire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1887, May 4 HARGBEAVES, Frederick Augustus, F.C.A. 4 Nov. 1896; (Rawlinson & Hargreaves), 7, Grimshaw Street. 1884, Oct. 1 PROCTOR, George, F.C.A. 3 Feb. 1897 ; (Proctor & Proctor), 3, Grimshaw Street. 1880, May 11 WATSON, Richard, 25 July 1877; F.C.A. 22 Sep. 1880 ; (Richard Watson & Son), 12, Har- greaves Street, Associates in Practice. 1900, Feb. 7 HEAP, John Frederick, 9, Grimshaw Street. 1896, Aug. 5 PROCTOR, Thomas, (Proctor & Proctor), 3, Grimshaw Street. 1900, May 2 SMITH, Ernest, (Rawlinson & Hargreaves), 7, Grimshaw Street. 1901, Feb. 6 WATSON, Tom, (Richard Watson & Son), 12, Hargreaves Street. Associates not in Practice. 1902, May 7 WOOD, Edward, clerk to Proctor & Proctor, 3, Grimshaw Street. 1902, Nov. 5 WOOD, Joe Preston, clerk to Rawlinson & Har- greaves, 7, Grimshaw Street. BUBTON-ON-TBENT. Staffordshire. Associate in Practice. 1902, Feb. 5 CLARKE, Harold Edward, Arcade Buildings, Station Street. Associates not in Practice. 1903, Feb. 4 BANNISTER, George James, 28, Needwood Street. 1899, Aug. 2 GOODMAN, Joseph, B.A., 352, Shobnall Street. 145 TOPOGRAPHICAL LIST OF MEMBERS BURY. Lancashire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 ASHWORTH, William, ** 5 July 1875 ; ^! 7 March 1879; (Ash worth, Mosley & Co.), Union Buildings, 1, Fleet Street. 1887, Feb. 2 HAMEB, Samuel Whitworth, F.C.A. 1 Feb. 1893 ; 1, Derby Chambers, 6, Fleet Street. 1890, Feb. 5 HAWORTH, George Edward, F.C.A. 5 Feb. 1896 ; (Murgatroyd, Shuttleworth & Haworth), 3, Victoria Buildings, Silver Street. 1883 Oct. 3 MURGATROYD, Frederick, F.C.A. 6 Feb. 1895 ; (Murgatroyd, Shuttleworth & Haworth), 3, Victoria Buildings, Silver Street. 1885, Aug. 5 NABB, William, F.C.A. 7 Aug. 1889; Old Market Place. 1880, May 11 PILLING, Thomas, ** 14 Mar. 1879; F.C.A. 6 Feb. 1889 ; (Pilling & Co.), Silver Street Chambers, Silver Street. 1890, Feb 5 SHUTTLEWORTH, Alfred, F.C.A. 6 Feb. 1896 ; (Murgatroyd, Shuttleworth & Haworth), 3, Victoria Buildings, Silver Street. 1880, May 11 TAYLOR, Robert Samuel, IF 16 Feb. 1871 ; Peel Chambers. Associates in Practice. 1886, Feb. 3 HALSALL, Frank, (Ashworth, Mosley & Co.), Union Buildings, 1, Fleet Street. 1888, May 2 MERCHANT, John Lewis, (C. M. Merchant & Son), Savings Bank Buildings. 1881, May 1 PATERSON, Edward, (Ashworth, Mosley & Co.), Union Buildings, 1, Fleet Street. 1887, Feb. 2 ScHOLES, Charles Robert, (C. R. Scholes & Co.), Castle Chambers, Old Market Place. 1886, May 5 SHAW, William Henry, (Ashworth, Mosley & Co.), Union Buildings, 1, Fleet Street. 1890, Feb. 5 WEBB, Thomas, 15, Parson's Lane. Associates not in Practice. 1899, Feb. 1 MOSLEY, Ernest Openshaw, clerk to Ashworth, Mosley & Co., Union Buildings, 1, Fleet Street. 1887, May 4 OPENSHAW, Charles, clerk to C. M. Merchant & Son, Savings Bank Buildings. 146 TOPOGRAPHICAL LIST OF MEMBERS BTJSHEY HEATH. Hertfordshire. Associate not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1892, Feb. 3 GoDDARD, Stanley James, Heathbourne Cottage. CAMBRIDGE. Fellow. 1881, Oct. 5 PETERS, Eobert, F.C.A. 6 Aug. 1902 ;" (Peters, Peters & Elworthy), 7, Downing Street. Associates in Practice. 1895, Aug. 7 CHATER, Augustine Barrett, (Josiah Chater & Sons), 5, Alexandra Street. 1880, Dec. 1 CHATER, Josiah, (Josiah Chater & Sons), 5, Alexandra Street. 1896, Feb. 5 CHATER, Vernon, (Josiah Chater & Sons), 5, Alexandra Street. 1902, Aug. 6 ELWORTHY, William Rowe, (Peters, Peters & Elworthy), 7, Downing Street. Associates not in Practice. 1901, Aug. 7 HANSON, Wilfrid Julius, M.A., 5, Dorset Terrace. 1903, Feb 4 WniTELEY, Thomas, 22, Lensfield Road. CANTERBURY. Kent. Associates in Practice. 1898, Feb. 2 GOTHARD, Harry Rendall, (Gothard, Reeves & Co.), 48, St. George's Street. 1897, Feb. 3 REEVES, Frank Albert, (Gothard, Reeves & Co.), 48, St. George's Street. CARDIFF. Glamorganshire. Fellows. 1880, July 21 BRUCE-CUVILJE, Oswald, (Bruce-Cuvilje & Co.), 2, Stuart Street, Bute Docks. 1892, Aug. 3 COZENS, James, 111, Exchange, Docks. 1886, Feb. 3 DOVEY, Charles Edwin, F.C.A. 1 Feb. 1893 ; (W. C. Clarke & Dovey), 31, Queen Street. 147 TOPOGRAPHICAL LIST OF MEMBERS CARDIFF continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, Sep. 22 Goss, Herbert Joseph, (Herbert J. Goss, Kendall & Co.), Atlantic Buildings, Mount Stuart Square. 1896, Aug. 5 GUNN, John Edwin, Westgate Chambers, West- gate Street. 1899, Aug. 2 MCDONALD, William, 29, Queen Street. 1886, Feb. 3 MARCH, Richard Henry, F.C.A. 7 Feb. 1894 ; 58, Mount Stuart Square, and at 97, St. Mary Street. 1894, Aug. 1 PRICE, Wentworth Hyde, F.C.A. 7 Feb. 1900; 21, High Street. 1882, Nov. 1 EGBERTS, David, (David Roberts & Sons), Caledonian Chambers, St. Mary Street, and at 4, Dock Chambers, Bute Docks. 1895, Feb. 6 ROBERTS, Ivor James, F.C.A. 1 May 1895 ; (David Roberts & Sons), Caledonian Cham- bers, St. Mary Street, and at 4, Dock Cham- bers, Bute Docks. 1894, Nov. 7 SHEPHERD, David, F.C.A. 6 Nov. 1895 ; 5, St. John Square. 1882, Oct. 4 WHITEHILL, Robert, F.C.A. 1 Feb. 1893; (Whitehill & Whitehill), 11, High Street. Associates in Practice. 1895, Aug. 7 AKENHEAD, Alfred, 10 & 12, Bank Buildings, St. Mary Street. 1895, Aug. 7 COLEMAN, Oswald, 14, High Street, and at 2, Frederick Street. 1902, Feb. 5 CULLEY, Samuel Widgery, 92, Queen Street. 1888, May 2 DAViES, Sydney, Exchange Buildings. 1892, May 4 HARRISON, Reginald, (Reginald Harrison & Co.), Old Bank Chambers, 27, High Street, and at Century Chambers, 2, West Bute Street, Docks. 1880, May 11 JENKINS, John, 30 Jan. 1873; (Jenkins & Jones), 12, Westgate Street. 1891, Nov. 4 JONES, John Griffith, (Jenkins & Jones), 12, Westgate Street, K 2 148 TOPOGRAPHICAL LIST OF MEMBERS CARDIFF continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1897, Feb. 3 KENDALL, Frederick William, (Herbert J. Goss, Kendall & Co.), Atlantic Buildings, Mount- Stuart Square. 1902, Feb. 5 METCALF, Herbert Schofield, (J. & H. S. Metcalf), 8, Queen Street. 1892, Aug. 3 METCALF, John, (J. & H. S. Metcalf), 8, Queen Street. 1902, May 7 NOEL, Reginald Steele, Victoria Chambers, 18, Queen Street. 1884, Mar. 5 PARKER, Frederick Ernest, 28, St. Mary Street. 1880, May 11 SLADE, Alfred Thomas, f 20 Feb. 1880; (Crawford W. Slade & Co.), 100, Bute Street. 1880, May 11 SLADE, Crawford Wall, 2 July 1872 ; (Crawford W. Slade &*Co.), 100, Bute Street. 1881, Dec. 7 Sic-RRS, Alfred, 9, Belle Vue Terrace, Penarth. 1899, Nov. l SWEETING, Henry Edward, 13, Duke Street. 1890, May 7 WHITEHILL, John, (Whitehill & Whitehill), 11, High Street. Associates not in Practice. 1904, Feb. 3 MOUNTJOY, John Percy, clerk to Eeginald Harrison & Co., Old Bank Chambers, 27, High Street. 1898, Aug. 3 PEARSON, Gilbert Pitcairn Simpson, clerk to W. H. Price, 21, High Street. 1904, May 4 SHACKELL, Augustus Tcm, clerk to David Roberts & Sons, Caledonian Chambers, St. Mary Street. 1902, Feb. 5 SHEPHERD, Gilbert David, clerk to D. Shepherd, 5, St. John Square. 1904, May 4 WniTAKER, Herbert, clerk to David Roberts & Sons, Caledonian Chambers, St. Mary Street. 1901, Feb. 6 WILLIAMS, David Alfred, clerk to W. C. Clarke & Dovey, 31, Queen Street. 149 TOPOGRAPHICAL LIST OF MEMBERS CARLISLE. Cumberland. Fellow. DATE OF ADMISSION TO MEMBERSHIP 1884, Apr. 2 SAINT, John Jackson, (J. Jackson Saint & Co.), 39, Lowther Street. Associates in Practice. 1899, Feb. 1 GRAHAM, William Alfred, (W. A. Graham & Co.), 15, Lowther Street. 1889, May 1 WATSON, James, (James Watson & Son), 24, Devonshire Street. 1890, Aug. 6 WATSON, James, Junr., (James Watson & Son), 24, Devonshire Street. Associates not in Practice. 1903, Nov. 4 BARLEY, Henry Leppington, clerk to James Watson & Son, Devonshire Buildings. 1900, Nov. 7 KEY, William Percy, 131, Warwick Road. CHATHAM. Kent. Associate in Practice. 1880, May 11 PEPPER, George, 29 Oct. 1879 ; Pier Cham- bers, High Street. Associate not in Practice. 1902, Feb. 5 CouLDEN, William Archibald, clerk to G. Pepper, Pier Chambers, High Street. CHELMSFORD. Essex. Fellow. 1882, Dec. 6 LucKiN, James, (Luckin & Sheldrake), 12, Duke Street. Associates in Practice. 1886, Feb. 3 POLLEY, David Arthur, Bank Chambers. 1899, Aug. 2 SHELDRAKE, Harry Daking, (Luckin & Shel- drake), 12, Duke Street. 150 TOPOGRAPHICAL LIST OF MEMBERS CHELTENHAM. Gloucestershire. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1889, Aug. 7 PAYNE, Thomas Arthur, (T. 0. Williams & Payne), 3, Essex Place. 1881, Jan. 5 WILLIAMS, Thomas Oswald, (T. 0. Williams & Payne), 3, Essex lace. Associate not in Practice. 1899, Aug. 2 LUNNON, Frank Septimus, The Avenue, Churchdown. CHEPSTOW. Monmouthshire. Fellow, 1880, Oct. 20 PARSONS, Charles Edward, F.C.A. 5 Aug. 1891 ; (Charles E. Parsons & Jolliffe), 7, High Street. Associate in Practice. 1901, Feb. 6 JOLLIFFE, Charles Gordon, (Charles E. Parsons & Jolliffe), 7, High Street. CHESTER. Cheshire. Fellow. 1894, Oct. 3 WABMSLEY, Frederick John, (Warmsley, Jones & Co.), 29, Eastgate Eow North. Associates in Practice. 1887, Feb. 2 BECKETT, Frederick Joseph, Town Hall. 1896, Aug. 5 CONWAY, Walter, 8 & 10, Old Bank Buildings, Eastgate. 1885, May 6 CoFPACK, Charles, St. Werburgh Chambers. 1897, Feb. 3 CRANE, Henry Ebrey, Savings Bank. 1888, Nov. 7 HASWELL, Charles George, 94, Foregate Street. 1888, Nov. 7 HASWELL, George Henry, (Haswell Bros.), St. John's Chambers, Love Street. 1880, May 11 HASWELL, William Denson, 27 Feb. 1873 ; (Haswell Bros.), St. John's Chambers, Love Street. 151 TOPOGRAPHICAL LIST OF MEMBERS CHESTER continued. Associates in Practice. DATE OP ADMISSION TO MEMBERSHIP 1904, Feb. 3 HODGE, James Philp, 4, Godstall Chambers, Eastgate Row. 1891, Feb. 4 HUMPHREYS, Edward Noel, 9 & 11, Old Bank Buildings, Eastgate. 1893, Feb. 1 JONES, Harry, (Warmsley, Jones & Co.), 29, Eastgate Bow North. 1898, Nov. 2 PRICE, Henry Joseph, (F. R. Price), 24, New- gate Street. 1899, May 3 SMALL, John Hay wood, (H. Small & Sons), Westminster Buildings, Newgate Street. 1899, May 3 SMALL, William Frederick, (H. Small & Sons), Westminster Buildings, Newgate Street. 1901, Aug. 7 THORNELY, Johnson, (Wakefield, Dodd & Thornely), 16, Corn Exchange Chambers. Associate not in Practice. 1897, Feb. 3 NIXON, Joseph Gilbert, Bridge Street Row. CHESTERFIELD. Derbyshire. Fellow. 1881, Mar. 2 BRINING, William, F.C.A. 7 Aug. 1889; (Septimus Short & Co.), 17, Salter Gate. Associates in Practice. 1884, Oct. l BROOMHEAD, Charles George, (Geo. Broom- head & Son), 8, Market Hall Chambers. 1892, Nov. 2 CARLINE, George Edward, 2, New Square. 1886, May 5 CLAYTON, William Henry, (Septimus Short & Co.), 17, Salter Gate. 1895, May l MITCHELL, Arthur Edward, (Edward Mitchell & Son), 15A, Gluman Gate. CHURCH, near Accrington. Lancashire. . Associate in Practice. 1903, Aug. 5 SANDEMAN, William, Junr., The Chestnuts. 152 TOPOGRAPHICAL LIST OF MEMBERS CIBENCESTER. Gloucestershire. Associate in Practice, DATE OF ADMISSION TO MEMBERSHIP 1899, Aug. 2 MiDWiNTER,William Ernest, Council Chambers. CLACTON-ON-SEA. Essex. Fellow. 1896, Feb. 5 SHORT, Walter Hercules, (Short & Compton), Town Hall Buildings. Associates in Practice. 1897, Feb. 3 COMPTON, Frederick, (Short & Compton) , Town Hall Buildings. 1899, Feb. 1 LOVESY, Charles Warren, " Watcomb House," Vista Road. CLECKHEATON. Yorkshire. Associates in Practice. 1899, Feb. 1 LEATHER, Harry Douglas, (Leather & Veale), Central Chambers. 1899, Aug. 2 VEALE, Gerald Cater, (Leather & Veale), Central Chambers. CLEETHORPES. Lincolnshire. Associate not in Practice. 1899, Aug. 2 FOWLER, Gladstone Arnold, " Southdowns," St. Peter's Eoad. COLCHESTER. Essex. Fellow. 189G, Feb. 5 SHORT, Walter Hercules, (Short & Compton), Church Street North. Associate in Practice. 1897, Feb. 3 COMPTON, Frederick, (Short & Compton), Church Street North. 153 TOPOGRAPHICAL LIST OF MEMBERS COLNE. Lancashire. Associate in Practice. DATE OF ADMISSION TO MEMBERSHIP 1894, Feb. 7 STANSFIELD, John, 2A, Albert Road. COLWYN BAY. Carnarvonshire. Associates in Practice. 1903, Aug. 5 BOWLER, John Septimus, (Johnson, Bowler & Co.), Oxford Buildings. 1899, Feb. 1 JOHNSON, Edward Ernest, (Johnson Bowler & Co.), Oxford Buildings. 1881, Jan. 5 PuGH, Alfred Gardner. CONGLETON. Cheshire. Associate in Practice. 1899, Feb. 1 BRiGGS, Stanley Bruce, (Ibeson & Briggs). COVENTRY. Warwickshire. Fellow. 1880, May 11 PEiRSON, Edward Thomas ; 21 Feb. 1872 ; (Edw. Thos. Peirson & Son), 17, Hertford Street. Associates in Practice. 1891, Feb. 4 PEIRSON, Ernest Frank (Edw. Thos. Peirson & Son), 17, Hertford Street. 1887, Feb. 2 PEIRSON, Sidney Thomas, (Edw. Thos. Peirson & Son), 17, Hertford Street. 1897 Feb. 3 SUFFOLK, Henry, 80 & 81, West Orchard. Associates not in Practice. Feb. 2 PEIRSON, Percy Franklin, clerk to Edw. Thos. Peirson & Son, 17, Hertford Street. 1904, May 4 STOKES, Percy 'Charles, clerk to Edw. Thos. Peirson & Son, 17, Hertford Street. 154 TOPOGRAPHICAL LIST OF MEMBERS CBADLEY HEATH. Staffordshire. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1901, May i GILL, Ernest Beasley, (Gill & Thomas), High Street. 1897, Aug. 4 MASON, Arthur Ernest. 1902, Aug. 6 THOMAS, Edward Grattan, (Gill & Thomas), High Street. CBANLEIGH. Surrey. Fellows. 1897, Feb. 3 GRANT, Francis Octavius, F.C.A. 7 May 1902 ; (Morrish, Grant & Co.) 1894, Aug. 1 MORRISH, Arthur Gabriel, F.C.A. 5 Feb. 1902 ; t (Morrish, Grant & Co.) CRAWLEY. Sussex. Associate in Practice. 1882, Dec. 6 ALLEN, William Henry. CBOYDON. Surrey. Fellows. 1880, Aug. 4 BAGSTER, John, F.C.A. 3 Feb. 1892; Bank Buildings. 1891, Feb. 4 BAKER, John, F.C.A. 7 Feb. 1900; (Baker, Sutton & Co.), 19, George Street. 1897, Feb. 3 GRANT, Francis Octavius, F.C.A. 7 May, 1902 ; (Morrish, Grant & Co.), 103, George Street. 1880, May 11 HARPER, Alfred Cotton, ; 11 Jan. 1872 ; 103, George Street. 1880, May 11 HoLAH, James, * 27 June 1871 ; " The Limes," Waddon. 1881, June 1 LEE, Charles John, F.C.A. 5 Feb. 1890; 6, Sydenham Road. 1894, Aug. 1 MORRISH, Arthur Gabriel, F.C.A. 5 Feb. 1902 ; (Morrish, Grant & Co.), 103, George Street. 1880, May 11 TILLY, John Henry ; 11 Jan. 1872; (Brown, Peet & Tilly), Bank Buildings, 1, High Street. 155 TOPOGRAPHICAL LIST OF MEMBERS CROYDON continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1894, May 2 BLAIKIE, Eobert Menzies, (Baker, Sutton & Co.), 19, George Street. 1896, Nov. 4 BBOWN, Frank, (Brown, Peet & Tilly), Bank Buildings, 1, High Street. 1884, Mar. 5 CLAYTON, Charles, 54, Birdhurst Road. 1900, . Feb. 7 PEET, William, (Brown, Peet & Tilly), Bank Buildings, 1, High Street. 1893, Feb. l SuTTON, Percy John, (Baker, Sutton & Co.), ' 19, George Street. Associates not in Practice. 1895, Aug. 7 MOBLAND, Alfred, 73, Morland Road. 1896, Aug. 5 SWAINE, Henry Craven, Quarry Hill, Stanhope Road. 1900, Feb. 7 WYCHEBLEY, John, clerk to Brown, Peet & Tilly, Bank Buildings, 1, High Street. DARLINGTON. Durham. Fellows. 1886, Aug. 4 FOBSTEB, Joseph Angus, F.C.A. 3 Feb. 1897 ; (W. B. Peat & Co.), 85, Northgate. 1880, Oct. 20 HABDING, William, Crown Street Chambers. 1891, May 6 McBAiN, Francis, F.C.A. 3 Feb. 1897 ; (W. B. Peat & Co.), 85, Northgate. 1886, Aug. 4 NANCABBOW, George Bennett, F.C.A. 3 Feb. 1897; (W. B. Peat & Co.), 85, Northgate. 1880, May 11 PEAT, William Barclay, <& ; f 24 April 1879 ; F.C.A. 1 Nov. 1882 ; (W. B. Peat & Co.), 85, Northgate. Associates in Practice. 1880, Sep. 22 AIBEY, Joseph, Commercial Chambers, 97, Pensbury Street. 1880, May 11 HAKLAM, Alfred, 24 Nov. 1875 ; (Hallam, I'Anson & Co.), 7, Arden Street. 1897, Feb. 3 I'ANSON, Arthur, (Hallam, I'Anson & Co.), 7, Arden Street. 1899, Aug. 2 PETBE, Reginald Bernard, (W. B. Peat & Co.), 85, Northgate. 156 TOPOGRAPHICAL LIST OF MEMBERS DARWEN. Lancashire. Associate in Practice. DATE OF ADMISSION TO MEMBERSHIP 1881, Jan. 5 KINDLE, Thomas, District Chambers. Associate not in Practice. 1901, Feb. 20 DEAL. Kent. 1903, Feb. 4 DERBY. 1885, May 6 1880, May 11 1894, Feb. 7 1899, Aug. 2 1888, Feb. 1 1885, May 6 1880, May 11 1899, Aug. 2 1880, May 11 1884, Mar. 5 1882, Oct. 4 1898, Aug. 3 JEPSON, John Hacking, clerk to T. Hindle, District Chambers. Associate in Practice. POWELL, Nathaniel Everett, 23, Queen Street Fellows. HART, William, Wardwick. F.C.A. 2 Feb. 1898; 43, LUXON, William, 27 Jan. 1880 ; F.C.A. 22 Sep. 1880; (William Luxon, West & Co.), 16, St. James's Street. WILSHIRE, Lewis Wilberforce, F.C.A. 6 Aug. 1902; (Wilshire Brothers), 24, Strand Chambers. Associates in Practice. BAGSHAW, Frederick, College Place. BASFORD, Frederic Thomas, 36, Victoria Street. COOPER, William, Becket Street. HALL, Samuel, 30 June 1875; (S. Hall & Son), Cumberland Chambers, The Wardwick. HALL, Samuel Taylor, (S. Hall & Son), Cumberland Chambers, The Wardwick. HARRISON, Thomas Henry, 17 Dec. 1872 ; (Harrison & Sedgwick), 3, St. Mary's Gate. KIDD, George Balderston, Shareholders' Audit Office, Midland Railway. RICHARDSON, Joseph Handford, Commercial Bank Chambers. SEDGWICK, Joseph, (Harrison & Sedgwick), 3, St. Mary's Gate. 157 TOPOGRAPHICAL LIST OF MEMBERS DERBY continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1896, Feb. 5 SiBBALD, David, (David Sibbald & Co.), 23, St. James's Street. 1880, May 11 SOWTEB, Frederick Luke, 25 Mar. 1874 ; (Watson, Sowter & Co.), 25, Iron Gate. 1904, May 4 STONES, Francis Dawbarn, (David Sibbald & Co.), 23, St. James's Street. 1891, Feb. 4 TIMMS, John, (Timms & Walker), 14, Full Street. 1898, Feb. 2 WALKER, Frederick, (Timms & Walker), 14, Full Street. 1898, Feb. 2 WEST, Frederick, (William Luxon, West & Co.), 16, St. James's Street. Associates not in Practice. 1895, Feb. 6 BUTCHER, Eobert Lonsdale, " Westleigh," Belper Road. 1899 Feb. 1 KEENE, Harry, clerk to Watson, Sowter & Co., 25, Iron Gate. 1885, Nov. 4 Poor/, Ebenezer Erskine, clerk to Watson, Sowter & Co., 25, Iron Gate. 1898, Aug. 3 ROSE, Lewis, " The Ashe," Etwall. DEVIZES. Wiltshire. Fellow. 1891, Nov. 4 OWEN, David, (David Owen & Co.), Bank Chambers. Associate in Practice. 1889, Feb. 6 THORP, William Edward Fenwick, 14, High Street. DEWSBTJRY. Yorkshire. Fellows. 1880, Aug. 4 ARMITAGE, William Henry, F.C.A. 6 June 1883 ; (Armitage & Norton), Market Place. 1883, Aug. 1 NORTON, George Pepler, F.C.A. 1 Feb. 1893 ; (Armitage & Norton), Market Place. 158 TOPOGRAPHICAL LIST OF MEMBERS DE WSBURY con tinned. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1893, Feb. 1 BBOADHEAD, Tom, 8, Westgate. 1886, Nov. 3 CROFT, Joseph, Market Place. 1886, Aug. 4 DAWSON, Walter, West Riding Bank Chambers. 1900, Feb. 7 ' SHAW, William Henry, (Armitage & Norton), Market Place. DONCASTER. Yorkshire. Fellows. 1891, May 6 NEWSUM, Edward, (E. Newsum & Son), 14, Priory Place. 1896, Feb. 5 TOWNEND, George William, F.C. A., 5 Nov. 1902 ; (Townend & Glover). Associate in Practice. 1901, Mar. 2 NEWSUM, Harold Duncan, (E. Newsum & Son), 14, Priory Place. DORCHESTER. Dorsetshire. Fellow. 1895, Feb. 6 PEARCE, Thomas Alfred, F.C. A., 7 Nov. 1900 ; 47, South Street. Associate not in Practice. 1904, Feb. 3 SAMMAN, John Charles, clerk to T. A. Pearce, 47, South Street. DOVER. Kent. Fellow. 1894, Aug. 1 WORSFOLD, Edward Mowll, F.C. A., 1 Aug. 1900 ; (Worsfold & Hay ward), Market Square. Associate in Practice. 1900, Feb. 7 WoESFOLD, Arthur James, (Worsfold & Hay- ward), Market Square. 150 TOPOGRAPHICAL LIST OF MEMBERS DUDLEY. Worcestershire. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1898, Aug. 3 BROWN, Percy James Wynn, 194, Wolver- hampton Street. 1885, Aug. 5 GOUGH, Thomas Henry, (Thomas H. Gough & Wright), 267, Castle Street. 1889, May l HILL, Thomas John, Cawney Hill. 1897, Aug. 4 MASON, Arthur Ernest, St. Paul's Chambers, 4, Priory Street. 1899, Aug. 2 PERCY, Albert Ernest, (Shedden & Co.), 2, Priory Street. 1897, Feb. 3 SHEDDEN, Duncan Jones, (Shedden & Co.), 2, Priory Street. 1886, May 5 SHEDDEN, James, (Shedden & Co.), 2, Priory Street. 1902, Feb. 5 WRIGHT, Harry Roland, (Thomas H. Gough & Wright), 267, Castle Street. DURHAM. Associate in Practice. 1882, Dec. 6 SiATON, John, Western House, Western Hill. EASTBOURNE. Sussex. Fellows. 1891, Feb. 4 LiMEBEER, Hugh, F.C.A. 7 Feb. 1900 ; (Limebeer & Tinling), 69, Terminus Eoad. 1880, May 11 TILLY, John Henry ; 11 Jan. 1872 ; (Brown, Peet & Tilly), 122, Terminus Road. 1893, Nov. 1 TINLING, James Alexander, F.C.A. 15 Jan. 1902 ; (Limebeer & Tinling), 69, Terminus Road. Associates in Practice. 1896, Nov. 4 BROWN, Frank, (Brown, Peet & Tilly), 122, Terminus Road. 1900, Feb. 7 PEET, William, (Brown, Peet & Tilly), 122, Terminus Road. 1GO TOPOGRAPHICAL LIST OF MEMBERS EAST DEREHAM. Norfolk.- Associate in Practice. DATE OF ADMISSION TO MEMBERSHIP 1900, Aug. i HARMAN, George Durant, 6, High Street. EVESHAM. Worcestershire. Associate in Practice. 1898, Feb. 2 HOLTOM, John, (John Holtom & Co.) EXETER. Devonshire. Fellows. 1894, Feb. 7 HELLYEB, Arthur Lee, F.C.A. 15 Jan. 1902 ; (Ware, Hellyer & Co.), 9, Bedford Circus. 1897, Feb. 3 HONEY, Albert Louis, F.C.A. 15 Jan. 1902 ; 23, Catherine Street. 1900, Feb. 7 KNILL, James, (Jas. Knill & Co.), 20, Bedford Circus. 1888, Feb. 1 WARE, Charles Stancomb, F.C.A. 15 Jan. 1902 ; (Ware, Hellyer & Co.), 9, Bedford Circus. Associate in Practice. 1901, Nov. 6 KNILL, William Cutcliife, (Jas. Knill & Co.), 20, Bedford Circus. Associate not in Practice. 1881, Jan. 5 FuLFORD, Charles Henry, 6, Belrnont Place. FELIXSTOWE. Suffolk. Associates in Practice. 1889, Feb. 6 ENSOR, Isaac Lot, (Titchmarsh & Ensor), Orwell Koad. 1880, May 11 TITCHMARSH, John Frederic, 11 Jan. 1872 ; (Titchmarsh & Ensor), Orwell Road. FLEETWOOD. Lancashire. Associates in Practice. 1901, Feb. 6 BEE, Henry Parker, (T. & H. P. Bee), Albert Square. 1883, Aug. 1 BEE, Thomas, (T. & H. P. Bee), Albert Square. 1893, May 10 BOWMAN, Richard, (Bowman & Grimshaw), Express Buildings, West Street. 1896, Aug. 5 GRIMSHAW, Wilfrid, (Bowman & Grimshaw), Express Buildings, West Street. 161 TOPOGRAPHICAL LIST OF MEMBERS FOLKESTONE. Kent. Fellow. DATE OF ADMISSION TO MEMBERSHIP 1884, Feb. 6 HYLAND, Frank, F.C.A. 1 Nov. 1899 ; (Frank Hyland & Riches), 19, Rendezvous Street. GATE3HEAD. Durham. Fellow. 1893, Aug. 2 HUMBLE, Charles, F.C.A. 1 Feb. 1899 ; 12, West Street. Associate not in Practice. 1892, Nov. 2 WiNTEB, Frank, Town Hall Buildings. GLOSSOP. Derbyshire. Associates in Practice. 1895, May 1 BOWDEN, Thomas Swindells, Town Hall. 1887, Feb. 2 HoLLiNGBERY, John Kidd, Howard Chambers, Howard Street. GLOUCESTER. Associate in Practice. 1895, Aug. 7 CHAMBERS, Albert Dovey, (J. Chambers & Son), 5, Barton Street, Eastgate. GOOLE. Yorkshire. Fellow. 1896, Feb. 5 TOWNEND, George William, F.C.A. 5 Nov. 1902 ; (Townend & Glover), Carlisle Chambers. GBAVESEND. Kent. Associates in Practice. 1886, May 5 HoDSOLL, Sydney, 9, Milton Road. 1899, Feb. 1 KING, Arthur Warr, (W. J. King & Son), Town Hall. 1903, Aug. 22 KING, Henry John, (W. J. King & Son), Town Hall. 1893, May 10 KING, William John, (W. J. King & Son), Town Hall. L 162 TOPOGRAPHICAL LIST OF MEMBERS GREAT GRIMSBY. Lincolnshire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1893, Feb. 1 DOWNS, Alfred John, F.C.A. 4 Feb. 1903; (Hodgson, Harris & Co.), Lincoln Chambers, Osborne Street. 1888, Feb. 1 FUGILL, Frederick, F.C.A. 4 Feb. 1903 ; (Hodgson, Harris & Co.), Lincoln Chambers, Osborne Street. 1887, Feb. 2 HARRIS, Walter Fred, F.C.A. 4 May 1892; (Hodgson, Harris & Co.), Lincoln Chambers, Osborne Street. 1893, Feb. 1 HELM, Bichard Field, F.C.A. 4 Feb. 1903 ; (Hodgson, Harris & Co.), Lincoln Chambers, Osborne Street. 1888, Nov. 7 HODGSON, Robert, (Hodgson, Harris & Co.), Lincoln Chambers, Osborne Street. 1887, Feb. 2 PARKIN, Thomas Cresswell, F.C.A. 5 Feb. 1902 ; 1, Riby Square. 1888, Feb. 1 PEASEGOOD, Arthur Edgar, F.C.A. 6 Feb. 1895 ; 17, Osborne Street. Associates in Practice. 1893, Feb. 1 FORRESTER, James Philip, (Forrester & Forrester), Victoria Chambers. . 1891, Aug. 5 FORRESTER, Stephen Macfarlane, (Forrester & Forrester), Victoria Chambers. Associates not in Practice. 1902, Aug. 6 DAVENPORT, Harold, clerk to Hodgson, Harris & Co., Lincoln Chambers, Osborne Street. 1901, Aug. 7 PORTER, Henry Stanley, clerk to Hodgson, Harris & Co., Lincoln Chambers, Osborne Street. GREAT MALVERN. Worcestershire. Associate in Practice. 1890, May 7 WELLER, Archibald Henry, (Walker & Weller), 3, Edith Walk. 163 TOPOGRAPHICAL LIST OF MEMBERS GREAT YARMOUTH. Norfolk. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 1894, Feb. 7 1893, Aug. 2 Aug. 3 GUILDFORD. 1895, Feb. 6 Fellows. BLAKE, Lovewell, 1 Feb. 1872; F.C.A. 22 Sep. 1880; (Lovewell Blake & Co.), Hall Quay Chambers. HURB, James, F.C.A. 6 Aug. 1902 ; (Lovewell Blake & Co.), Hall Quay Chambers. LARK, Albert Ernest James, F.C.A. 3 Aug. 1898; (Lovewell Blake & Co.), Hall Quay Chambers. Associate in Practice. FLOWER, William Tacon, (Lovewell Blake & Co.), Hall Quay Chambers. Surrey. Associate in Practice. THURGOOD, Harry Voce, (Drury, Thurgood & Co.), Town Hall Chambers. HALIFAX. Yorkshire. Fellows. 1880, Aug. 4 ARMITAGE, William Henry, F.C.A, 6 June, 1883 ; (Armitage & Norton), Somerset House. 1898, May 4 COULDWELL, James William, (Mitchell & Couldwell), 8, Ward's End. 1884, Mar. 5 DUFF, James, F.C.A. 5 Feb. 1896; Barum House, Harrison Road. 1898, May 4 MITCHELL, William Henry, (Mitchell & Could- well), 8, Ward's End. 1898, May 4 NORTH, George, 1, Crown Street Chambers. 1883, Aug. 1 NORTON, George Pepler, F.C.A. 1 Feb. 1893 ; (Armitage & Norton), Somerset House. Associates in Practice. 1897, Nov. 3 GRAY, Albert, (Skinner & Gray), 9, Fountain Street. 1898, May 4 HiGHLEY, Robert, (J. S. Highley & Son), Albany Chambers, Commercial Street. L2 164 TOPOGRAPHICAL LIST OF MEMBERS HALIFAX continued. Associates in Practice. DATE OP ADMISSION TO MEMBERSHIP 1902, Aug. 6 HOYLE, Joshua Ernest, 14 A, Crossley Street. 1903, May 6 LEAROYD, Frank Gerald, (Learoyd & Sons), Lancashire & Yorkshire Bank Chambers, Commercial Street. 1897, Feb. 3 LEAROYD, James Russell, (Learoyd & Sons), Lancashire & Yorkshire Bank Chambers, Commercial Street. 1883, Feb. 7 LEAROYD, Jonathan Ingham, (Learoyd & Sons), Lancashire & Yorkshire Bank Chambers, Commercial Street. 1897, Nov. 3 SKINNER, Isaac Henry, (Skinner & Gray), 9, Fountain Street. 1891, Feb. 4 SPENSER, Norcliffe Blakey, 1, Harrison Eoad. 1902, Aug. 6 SUTCLIFFE, Samuel, 6, George Street. 1898, Nov. 2 TAYLOR, William Darnley, (J. D. Taylor & Son), Palatine Chambers, Market Street. 1900, Aug. 1 TURNEY, Benjamin, (Whitham & Turney), 6, Harrison Eoad. 1895, Aug. 7 WHITHAM, John Edwin, (Whitham & Turney), 6, Harrison Road. HAMPTON HILL, Middlesex. Associate not in Practice. 1902, Aug. 6 GRIFFITHS, Gerald Chevalier, " Gwyriant." HAMPTON-IN-ARDEN, Warwickshire. Associate not in Practice. 1595, May 1 SMALLWOOD, John Edward, B.A. HANLEY. Staffordshire. Associates in Practice. 1894, Aug. 1 BLADEN, Joseph Clement, (Bourner, Bullock & Co.), Albion Street. 1883, Aug. 1 BOURNER, Arthur Charles, (Bourner, Bullock & Co.), Albion Street. 165 TOPOGRAPHICAL LIST OF MEMBERS HANLEY continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1891, Feb. 4 BULLOCK, Charles Ernest, (Bourner, Bullock & Co.), Albion Street. 1888, Aug. 1 CLARK, Richard Ecroyd, (Bourner, Bullock & Co.), Albion Street. 1894, Nov. 7 ROBINSON, William Frederick, Bank Chambers, 1, Lamb Street. Associates not in Practice. 1899, Feb. 1 JONES, Frederick Mercer, clerk to Bourner, Bullock & Co., Albion Street. 1900, Aug. 1 PILSBURY, Cecil Reginald, clerk to Bourner, Bullock & Co., Albion Street, HABBOGATE. Yorkshire. Associates in Practice. 1894, Feb. 7 DAY, Herbert John, (Lowrey & Day), 5, Prospect Crescent. 1899, Feb. 1 LEATHER, Harry Douglas, (Leather & Veale), 1, Princes Street. 1881, May 4 LOWREY, Charles, (Lowrey & Day), 5, Prospect Crescent. 1894, Aug. 1 MICKLETHWAITE, John Lowies, 13, Queen Parade. 1899, Aug. 2 VEALE, Gerald Cater, (Leather & Veale), 1, Princes Street. HASTINGS. Sussex. Fellows. 1894, Aug. 1 DAVIS, Frederick William, F.C.A. 7 Nov. 1900 ; (Saker & Davis), 36, Havelock Road. 1884, Feb. 6 HYLAND, Frank, F.C.A., 1 Nov. 1899 ; (Frank Hyland & Riches), 212, Queen's Road. Associates in Practice. 1898, Feb. 2 Fox, Ernest Edward, 37, Havelock Road. 1893, Feb. 1 MANNiNGTON, Isaac Ebenezer, 4, Havelock Road. 1903, Feb. 4 SAKER, Sydney, (Saker & Davis), 36, Havelock Road. 166 TOPOGRAPHICAL LIST OF MEMBERS HEBDEN BRIDGE. Yorkshire. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1894, Feb. 7 CBABTBEE, Cressweller, (R. Crabtree & Son), St. George's Chambers. 1890, Feb. 5 CRABTREE, Richard, (R. Crabtree & Son), St. George's Chambers. HEREFORD. Associate in Practice. 1900, Feb. 7 BLISSETT, Charles Robert, (C. R. Blissett & Co.), 26, Commercial Street. HEXHAM-ON-TYNE. Northumberland. Associate in Practice. 1901, Feb. 6 IVESON, John Albert, Lloyd's Bank Chambers. HIGH WYCOMBE. Buckinghamshire. Fellow. 1883, May 2 METZNER, Percy Estcourt, F.C.A. 7 Feb. 1900 ; (Metzner & Sprague), 31, High Street. HITCHIN. Hertfordshire. Fellow, 1889, Aug. 7 BARON, Charles George, F.C.A. 2 Nov. 1898 ; (C. G. Baron & Co.), Market Square. HOLYHEAD. Anglesea. Fellow. 1897, Aug. 4 DAVIES, Griffith Williams, 29, Market Street. HORWICH. Lancashire. Fellow. 1880, May 11 BROCKBANK, George Arthur, ** 2 Mar. 1880 ; F.C.A. 2 Feb. 1898 ; (G. P. Brockbank & Son), 23, Lee Lane. TOPOGRAPHICAL LIST OF MEMBERS HOYLAKE. Cheshire. Associate not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1898, Feb. 5 HARDMAN, Laurence Holt, " Castcrton," Drummond Road. HUDDERSFIELD. Yorkshire. Fellows. 1880, Aug. 4 ARMITAGE, William Henry, F.C. A. 6 June 1883 ; (Armitage & Norton), Station Street Buildings. 1883, Aug. 1 NORTON, George Pepler, F.C. A. 1 Feb. 1893; (Armitage & Norton), Station Street Buildings. Associates in Practice. 1880, May 11 BEAUMONT, Ernest Alexander, 28 Dec. 1877 ; (E. A. Beaumont & Co.), 28, Queen Street. 1886, Aug. 4 DYSON, John Freeman, (J. Freeman Dyson & Co.), Central Buildings, New Street. 1900, Feb. 7 HUGHES, Wilfred Horsfall, (Armitage & Norton), Station Street Buildings. 1892, Feb. 3 LocKwooD, Fred, Market Place Chambers, New Street. 1897, May 5 NETHERWOOD, Edwin, (Nether wood & Lee), Nelson Chambers, 1, Cloth Hall Street. 1896, May 6 REVELL, Alfred, (Revell & Revell), 69 & 71, New Street. 1880, May 11 SHARP, Joe, 31 Mar. 1875 ; Guildhall Chambers, Queen Street. 1893, Feb. 1 SHARPE, Arthur Calvert, (Sharpe & Sharpe), Market Place Chambers. 1887, Aug. 3 SYKES, Herbert, (Armitage & Norton), Station Street Buildings. 1894, Aug. 1 WARD, John Henry, Royal Chambers, St. George's Square. 1888, Aug. 1 WHEAWILL, Charles, (Wheawill, Son & Co.), 1, Imperial Arcade, New Street. 1880, Sep. 22 WHEAWILL, Cornelius, (Wheawill, Son & Co.), 1, Imperial Arcade, New Street. Associate not in Practice. 1901, May 1 THORNTON, James Mallinson, clerk to Armitage & Norton, Station Street Buildings. 168 TOPOGRAPHICAL LIST OF MEMBERS HULL. Yorkshire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, Sep. 22 BuRKiNSHAw, William Parker, (Carlill, Burkinshaw & Ferguson), 2, Parliament . Street. 1891, Aug. 5 CARLILL, John Albert, F.C.A. 3 Feb. 1904 Colonial Chambers, Land of Green Ginger. 1894, Nov. 7 DAVIS, Edward William, F.C.A. 1 Jan. 1901 ; (E. W. Davis & Co.), 24, Charlotte Street. 1893, Feb. 1 DOWNS, Alfred John, F.C.A. 4 Feb. 1903 ; (Hodgson, Harris & Co.), Bank Chambers, Parliament Street. 1888, Feb. 1 FUGILL, Frederick, F.C.A. 4 Feb. 1903; (Hodgson, Harris & Co.), Bank Chambers, Parliament Street. 1886, Feb. 3 GALE, George Alfred, F.C.A. 6 May 1903 ; Royal Insurance Buildings, Bowlalley Lane. 1896, Aug. 5 GREGSON, Joseph, (Joseph Gregson & Son), Exchange Buildings, Bowlalley Lane. 1887, Feb. 2 GRESHAM, William Foster, F.C.A. 15 Jan. 1902 ; Bowlalley Lane. 1887, Feb. 2 HARRIS, Walter Fred, F.C.A. 4 May 1892 ; (Hodgson, Harris & Co.), Bank Chambers, Parliament Street. 1880, Oct. 6 HAY, Jonathan, F.C.A. 1 Aug. 1884 ; Gough Chambers, 14, Savile Street. 1893, Feb. 1 HELM, Richard Field, F.C.A. 4 Feb. 1903 ; (Hodgson, Harris & Co.), Bank Chambers, Parliament Street. 1888, Nov. 7 HODGSON, Robert, (Hodgson, Harris & Co.)/ Bank Chambers, Parliament Street. 1883, June 6 LOCKING, William Robert, (Locking, Scott & Co.), Parliament Chambers, 5, Parliament Street. 1888, Feb. 1 PEASEGOOD, Arthur Edgar, F.C.A. 6 Feb. 1895 ; 27, Scale Lane. 1880, Sep. 22 TEMPEST, John William, Prussian Chambers, Postern gate. 1898 May 4 WALKER, John Edward, 12, Bowlalley Lane. 169 TOPOGRAPHICAL LIST OF MEMBERS HULL continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1893, Aug. 2 BAKER, George, St. Mary's Chambers, Lowgate. 1899, Aug. 2 CAMPBELL, John James, (Locking, Scott & Co.), Parliament Chambers, 5, Parliament Street. 1886, May 5 CRAKE, James, 3, Parliament Street. 1896, Feb. 5 DRURY, Edward Hamilton, 3, Parliament Street. 1893, Feb. 1 FORRESTER, James Philip, (Forrester & Forrester), Ocean Chambers, Lowgate. 1891, Aug. 5 FORRESTER, Stephen Macfarlane, (Forrester & Forrester), Ocean Chambers, Lowgate. 1896, Feb. 5 GOLDIE, Thomas, (Locking, Scott & Co.), Parliament Chambers, 5, Parliament Street. 1901, Aug. 7 GREGSON, Athol Gelson, (Joseph Gregson & Son), Exchange Buildings, Bowlalley Lane. 1892, Aug. 3 JUDGE, Thomas Fawley, Parliament Cham- bers, Quay Street. 1890, Feb. 5 SCOTT, Walter, (Locking, Scott & Co.), Parlia- ment Chambers, 5, Parliament Street. 1894, Aug. 1 SHAW, Edgar Wilfrid, 22, Silver Street. 1899, Aug. 2 SMAILES, Wilfrid, Union Bank Chambers, Trinity House* Lane. Associates not in Practice. 1903, Feb. 4 BATCHELOR, John Bennett, clerk to Hodgson, Harris & Co., Bank Chambers, Parliament Street. 1887, Feb. 2 CARLiLL, John Northorp, 21, Hutt Street. 1902, Feb. 5 DAWSON Wilfrid John, clerk to Locking, Scott & Co., Parliament Chambers, 5, Parliament Street. 1902, May 7 HANSON, Herbert William, clerk to Carlill, Burkinshaw & Ferguson, 2, Parliament Street. 1892, Feb 3 HANSON, Nedby, clerk to Carlill, Burkinshaw & Ferguson, 2, Parliament Street. 1892, May 4 EETCHFORD, Alfred William, clerk to Hodgson, Harris & Co., Bank Chambers, Parliament Street. 1903, Aug. 5 VICKERMAN, William Percy, clerk to Locking, Scott & Co., Parliament Chambers, 5, Parliament Street. 170 TOPOGRAPHICAL LIST OF MEMBERS HYDE. Cheshire. Associate in Practice. DATE OF ADMISSION TO MEMBERSHIP 1888, May 2 MORTON, William, 31, Water Street. Associates not in Practice. 1898, Aug. 3 ASTON, Richard Henry, clerk to W. Morton, 31, Water Street. 1886, May 5 ROGERS, Marmaduke Cameron, clerk to W. Morton, 31, Water Street. IPSWICH. Suffolk. Fellow. 1882, Oct. 4 PEARCE, Arthur, F.C.A. 1 Feb. 1888 ; (Arthur Pearce & A. James Pearce), Corn Exchange Chambers, Princes Street. Associates in Practice. 1889, Feb. 6 ENSOR, Isaac Lott, (Titchmarsh & Ensor), 17, Museum Street. 1897, Aug. 4 HARVEY, Julius Pearce, Arcade Street. 1888, May 2 MAYHEW, Thomas Edgar, Thoroughfare, Cornhill. 1897, Aug. 4 MILLER, Herbert, Old Post Office Buildings, King Street. 1902, Aug. 6 PEARCE, Arthur James, (Arthur Pearce & A. James Pearce), Corn Exchange Chambers, Princes Street. 1880, May 11 TITCHMARSH, John Frederic. 11 Jan. 1872 ; Titchmarsh & Ensor), 17, Museum Street. Associates not in Practice. 1894, Aug. 1 CORDER, Bernard, Ivy Cottage, Ivry Street. 1901, Feb. 6 PAWLYN, John Heinrich Wulff, 1, Arundel Villas, Sidegate Lane. 1889, Nov. 6 SINGLETON, Frank Albert, 65, London Road. 171 TOPOGRAPHICAL LIST OF MEMBERS KEIGrHLEY. Yorkshire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1895, Feb. 6 BRADLEY, Allan, (Butterfield, Hartman & Bradley), Scott Street. 1889, Aug. 7 BUTTERFIELD, John, (Butterfield, Hartman & Bradley), Scott Street. 1888, May 2 HARTMAN, Henry Frederick, F.C.A. 1 Aug. 1894 ; (Butterfield, Hartman & Bradley), Scott Street. 1883, Apr. 4 WniTLEY, John Khodes, (Jonathan Whitley & Son), Temple Buildings. Associate not in Practice. 1901, Feb. 6 JACQUES, Edwin Brewitt, 102, Spencer Street. KENDAL. Westmoreland. Associate in Practice. 1892, Nov. 2 DE HOME, Theodore, (M. De Rome & Son), 21, Stramongate. KENLEY. Surrey. Associate not in Practice. 1899, Aug. 2 BAYLIS, Herbert Russell, "Wyss Wood!" KETTERJNG. Northamptonshire. Associates in Practice. 1887, Mar. 2 BAKER, Frank Edwin, (Baker Bros. & Halford), Dalkeith Chambers. 1880, Sep. 22 BAKER, Joseph Henry, (Baker Bros. & Halford), Dalkeith Chambers. 1896, Aug. 5 HULL, Ernest, (Mollerf Hull & Willing), 10, George Street. 1892, Feb. 3 HOLLER, Hermann, (M oiler, Hull & Willing), 10, George Street. 1900, Nov. 7 WILLING, James, (Holier, Hull & Willing), 10,, George Street. 172 TOPOGRAPHICAL LIST OF MEMBERS KIDDERMINSTER. Worcestershire. Associate in Practice. DATE OF ADMISSION TO MEMBERSHIP 1895, Aug. 7 CHAMBERS, Albert Dovey, (J. Chambers & Son), Old Savings Bank. KINGSTON-ON-THAMES. Surrey. Fellow. 1880, May 11 ^BiGGS, John Walter, f 12 May 1874 ; F.C.A. 4. May 1881; 3, Grove Crescent Road. Associates not in Practice. 1902, May 7 BACHELOR, Jonathan Trelawny, B.A., " St. Ives." 1891, Nov. 4 CURRIE, Leonard Charles Edmund, County Hall. KIRKBTJRTON. Yorkshire. Associate in Practice. 1880 May 11 SHARP, Joe, 31 Mar. 1875. KNIGHTON. Radnorshire. Associate in Practice. 1886, Feb. 3 COLLINS, William Abley. KNO WLE . Warwickshire. Associate in Practice. 1885, Nov. 4 JAQUES, Charles Henry, The Dorridge. LANCASTER. Lancashire. Fellow. 1880, May 11 THORP, Titus, ** 27 May 1879; F.C.A. 1 Aug. 1883 ; (Titus Thorp & Ainsworth), Castle flill House. Associate in Practice. 1886, Aug. 4 AINSWORTH, William Houghton, (Titus Thorp & Ainsworth), Castle Hill House. a Not in Practice. 173 TOPOGRAPHICAL LIST OF MEMBERS LEA BRIDGE, near Mattock. Derbyshire. Associate in Practice. DATE OP ADMISSION TO MEMBEBSHIP 1896, Aug. 5 BUTTERWORTH, William Henry. LEAMINGTON. Warwickshire. Fellow. 1887, Aug. 3 BURGIS, James Frederick, F.C.A. 5 Feb. 1902 ; (Burgis & Bullock), 6, Clarence Terrace. Associates in Practice. 1901, Feb. 6 BULLOCK, Eeginald Thomas Sutton, (Burgis & Bullock), 6, Clarence Terrace. 1897, Mar. 3 GRANT-SMITH, William Colin, LL.B. (Eagle- ton, Grant-Smith & Co.), 58, Bath Street. LEEDS. Yorkshire. Fellows. 1886, Feb. 3 ADGIE, William, Junr., F.C. A. 5 May 1897; (Beevers & Adgie), 92, Albion Street. 1892, Feb. 3 ATKINSON, Walter Crowther, F.C. A. 15 Jan. 1902; (Atkinson & Crowther), 10, East Parade. 1883, Apr. 4 BEEVERS, Charles, C ; (Beevers & Adgie), 92, Albion Street. 1880, May 11 BLACKBURN, Henry Gaskell, f 13 Nov. 1879 ; F.C.A. 5 Feb. 1890; (H. W. & J. Black- burn)^, East Parade. 1880, May 11 BLACKBURN, John Hartley, ; * 10 Mar. 1874; (H. W. & J. Blackburn), 2, East Parade. 1894, Feb. 7 BLACKBURN, Walter Stephen, (W. S. Blackburn & Co.), Central Bank Chambers. 1880, May 11 CLOSE, James William, * 20 Feb. 1880 ; North British & Mercantile Buildings, East Parade. 1903, May 6 COOMBS, Thomas, (Thomas Coombs & Son), 14, King Street. 1880, May 11 ' GLOSSOP, William, 7 Jan. 1880; F.C.A. 6 Feb. 1895; (Glossop & Bander), 14, Park Row. 174 TOPOGRAPHICAL LIST OF MEMBERS LEEDS continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1881, May 4 GORDON, John, F.C.A. 6 Feb. 1901 ; 19, Bond Street, and 7, Bond Place. 1884, Oct. 1 HESELTON, Robert Thomson, F.C.A. 6 May 1896; (Heselton, demons & Co.), 26 & 27, Bard Street. 1880, May 11 HuBD, Samuel, * 10 Mar. 1874 ; Prudential Assurance Buildings, 20, Park Bow. 1880, May 11 JONES, Theodore Brooke, * 29 Nov. 1870; (Theodore B. Jones & Co.), Standard Build- ings, City Square. 1880, Sep. 22 KIRK, John Croisdale, F.C.A. 3 Feb. 1892 ; (J. C. Kirk & Co.), 38 & 39, Park Bow. 1889, May 1 PLATTS, Samuel Charles, (S. C. Platts & Son), Oxford Buildings, Oxford Bow. Associates in Practice. 1896, Feb. 5 BEANLAND, William, (Gardner & Beanland), Albion Walk Chambers. 1900, Aug. 1 BEEVERS, Charles Herbert, (Beevers & Adgie), 92, Albion Street. 1880, Dec. 1 BURGESS, Robert Murray, (B. M. Burgess & Co.), 38, Albion Street. 1897, Aug. 4 BURRELL, John William, 61, Albion Street. 1896, Aug. 5 BUTTERFIELD, William Thomas, (Heselton, demons & Co.), 26 & 27, Bard Street. 1902, May 7 CLEMONS, Frank, (Heselton, demons & Co.), 26 & 27, Bard Street. 1887, May 4 CROSLAND, William, (Pickard, Crosland & Smith), 43, Albion Street. 1898, Feb. 2 CROWTHER, George, (Atkinson & Crowther), 10, East Parade. 1900, Aug. 1 DANIEL, Frederick Herbert, (F. H. Daniel & Co.), 16, Park Lane. 1894, Feb. 7 DAY, Herbert John, (Lowrey & Day), 9, South Parade. 1886, Aug. 4 DYSON, John Freeman, (J. Freeman Dyson & Co.), 5A & 22, Commercial Buildings, Park Bow. 175 TOPOGRAPHICAL LIST OF MEMBERS LEEDS continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1903, Feb. 4 EMMERSON, William, Imperial Buildings, Bond Street. 1880, Sep. 22 HswsoN, Charles Thomas, Pannal. 1888, Nov. 7 HOLDSWORTH, Frederick Allen, Sun Buildings, 15, Park Row. 1881, Oct. 5 HOWARD, Thomas, (Howard & Maisey), 1, Bank Street, Commercial Street. 1903, Feb. 4 JONES, Cecil Lanphier, (Theodore B. Jones & Co.), Standard Buildings, City Square. 1899, Feb. l LEATHER, Harry Douglas, (Leather & Veale), East Parade Chambers. 1886, Nov. 3 LEE, Myles, (Lee & Whitfield), 17, East Parade. 1881, May 4 LOWREY, Charles, (Lowrey & Day), 9, South Parade. 1895, Aug. 7 MAISEY, Joseph Charles, (Howard & Maisey), 1, Bank Street, Commercial Street. 1881, Jan. 5 MIDGLEY, John, 12, South Parade. 1904, Feb. 3 MuNKMAN, Charles Herbert, 12, East Parade. 1887, May 4 OLIVER, Henry, (Henry Oliver & Co.), Pru- dential Buildings, Park Bow. 1901, Aug. 7 PLATTS, William Henry, (S. C. Platts & Son), Oxford Buildings, Oxford Row. 1899, Aug. 2 KENDER, Albert Frederic Horatio, (Glossop & Bender), 14, Park Bow. 1897, Aug. 4 BYMER, Charles Alfred, Hand-in-Hand Insur- ance Buildings, 14, Park Bow. 1894, Feb. 7 SENIOR, Isaac, 30, East Parade. 1893, Aug. 2 SENIOR-SMITH, Harry, M.A., (Pickard, Crosland & Smith), 43, Albion Street. 1888, Feb. 1 SIMPSON, Walter, 19, Bond Street. 1883, Oct. 3 SMITHSON, Bobert Alfred, (W. S. Blackburn & Co.), Central Bank Chambers. 1888, Aug. 1 STABLES, George, (Theodore B. Jones & Co.), Standard Buildings, City Square. 1899, Feb. 1 THOMPSON, James Walter, (J. W. Thompson & Co.), The Safe Deposit Chambers, 71, Albion Street. 176 TOPOGRAPHICAL LIST OF MEMBERS LEEDS continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1899, Aug. 2 VEALE, Gerald Cater, (Leather & Veale), East Parade Chambers. 1881, May 4 WmTFiELD, Hemingway, (Lee & Whitfield), 17, East Parade. 1884, Aug. 6 WILKINSON, John, North Hill House, Head- ingley. 1890, Nov. 5 WRIGHT, William, 10, East Parade. Associates not in Practice. 1901, Feb. 6 BoLTON, Frederick Arthur, clerk to W. S. . Blackburn & Co., Central Bank Chambers. 1904, Feb. 3 DAVIS, John, clerk to Beevers & Adgie, 92, Albion Street. 1901, Aug. 7 GBEENHALGH, James Norman, 31, Hillcrest Avenue, Chapeltown. 1893, May 10 HARBISON, John Ernest, clerk to J. Gordon, 19, Bond Street. 1904, Feb. 3 HIRST, John William, clerk to J. W. Close, North British & Mercantile Buildings, East Parade. 1896, Aug. 5 HOLTBY, William Percival, clerk to J. Gordon, 19, Bond Street. 1881, Apr. 6 KING, Henry Frankis, clerk to J. W. Close, North British & Mercantile Buildings, East Parade. 1902, Feb. 5 KIRK, John William, clerk to J. C. Kirk & Co., 38 & 39, Park Eow. 1898, Aug. 3 LEACH, William Henry, clerk to J. Gordon, 19, Bond Street. 1885, Nov. 4 POPPLETON, Frederick Arthur, 48, Archery Eoad. 1901, Aug. 7 SNEATH, Edwin Sidney, 10, Park Bow. 1902, Aug. 6 TAYLOR, Humphrey, clerk to J. Gordon, 19, Bond Street. 1901, Feb. 6 WAINWRIGHT, Henry Scurrah, clerk to Beevers & Adgie, 92, Albion Street. 1894, Aug. 1 WATSON, John William, clerk to H. W. & J. Blackburn, 2, East Parade. 1898, Feb. 2 WHABTON, John, c/o A. I. Wharton, 6, Granville Terrace, Holbeck. 177 TOPOGRAPHICAL LIST OF MEMBERS LEEK. Staffordshire. Associate in Practice. DATE OF ADMISSION TO MEMBERSHIP 1899, Feb. 1 BEiGGS, Stanley Bruce, (Ibeson & Briggs). LEICESTER. Fellows. 1883, Apr. 4 BuEGESS, John Gulson, 1, Berridge Street. 1890, Aug. 6 CHEERY, James, F.C.A. 6 Feb. 1901 ; 13, New Street. 1880, May 11 a CoLTMAN, Thomas, 11 Jan. 1872 ; } 8 May 1878; Southfield Lodge, Wanlip Road, Syston. 1884, Aug. 6 HOPPS, John Alfred, F.C.A. 3 Feb. 1892 ; (Hopps & Bankart), 25, Friar Lane. 1880, May 11 PALMER, Augustus Cufaude, 28 Dec. 1877 ; F.C.A. 7 Mar. 1883; (A. C. Palmer & Co.), St. George's Chambers. 1886, Feb. 3 PRESTON, Reuben Robinson, F.C.A. 4 Nov. 1896 ; (R. R. Preston & Co.), 14, New Street. 1883, Aug. 1 STEEDS, Edwin Playster, F.C.A. 4 Aug. 1886 ; 20, Friar Lane. 1880, May 11 WiLSHEEE, Herbert William, 28 Dec. 1877 ; F.C.A. 14 Jan. 1903 ; 1, Welford Road. 1881, Jan. 5 WYKES, Arthur Boud, F.C.A. 1 Feb. 1893 ; (Wykes & Co.), 24, Friar Lane. 1880, Oct. 6 WYKES, Tom Atkins, (Wykes & Co.), 24, Friar Lane. Associates in Practice. 1883, Aug. 1 ALLEN, Frederick William, (A. C. Palmer & Co.), St. George's Chambers. 1903, Feb. 4 ASPELL, Samuel Frederick, (Aspell & Barnes), 3, Welford Road, 1887, Mar. 2 BAKER, Frank Edwin, (Baker Bros. & Halford), Selborne Buildings, Millstone Lane. 1880, Sep. 22 BAKER, Joseph Henry, (Baker Bros. & Halford), Selborne Buildings, Millstone Lane. a Not in Practice. 178 TOPOGRAPHICAL LIST OF MEMBERS LEICESTER continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1889, Feb. 6 BANKABT, George Spencer, (Hopps & Bankart), 25, Friar Lane. 1904, Feb. 3 BABNEs, Charles, (Aspell & Barnes), 3, Welford Road. 1896, May 6 BATES, Percy Arthur, Central Chambers, 34, Friar Lane. 1887, May 4 BLAND, Edmund, (Bland, Carryer & McAlpin), St. Martin's. 1898, Aug. 3 BOOTHBOYD, Frederick William, 6 & 7, Cor- ridor Chambers, Market Place. 1895, Aug. 7 BUBROWS, Edmund, St. Martin's Chambers, 8, New Street. 1890, Feb. 5 CABBYEB, Alfred Percy, (Bland, Carryer & McAlpin), St. Martin's. 1880, May 11 CHAMBEBLiN, William Henry, 20 Aug. 1875 ; 4, New Street. 1898, Aug. 3 COATES, Stanley Hall, Rowton Chambers, 11, Bowling Green Street. 1901, Feb. 6 DEACON, Alfred Gladstone, (Alfred G. Deacon & Co.), 13 & 14, Corridor Chambers, Market Place. 1887, Aug. 3 FBESHWATEB, Herbert William, (A. C. Palmer & Co.), St. George's Chambers. 1904, Feb. 3 GiMSON, David Mentor, (Wilshere, Sons & Co.), 1, Welford Road. 1892; Feb. 3 HALFOBD, Andrew Jones, (Baker Bros. & Halford), Selborne Buildings, Millstone Lane. 1892, Aug. 3 HAMPSON, Albert Henry, (Wykes & Co.), 24, Friar Lane. 1900, Feb. 7 HEADLY, Lawrance Compton, 18, Friar Lane. 1892, Feb. 3 MCALPIN, Donal, (Bland, Carryer & McAlpin), St. Martin's. 1887, Mar. 2 NEWBY, Alfred Thomas, 41, Friar Lane. 1897, Nov. 3 SPENCEB, Charles Henry, (Wykes & Co.), 24, Friar Lane. 1894, Aug. l WABBUBTON, Arthur Ernest, (R. R. Preston & Co.), 14, New Street. 179 TOPOGRAPHICAL LIST OF MEMBERS LEICESTER continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1893, Feb. l WILBY, Sydney Russell, (Brown & Wilby), 26, Friar Lane. I9oi, Aug. 7 WOODWARD, James Sherwin, (E. P. Steeds), 20, Friar Lane. 1898, Feb. 2 WYKES, Lewis Vincent, (Wykes & Co.), 24, Friar Lane. Associates not in Practice. 1904, May 4 DEATH, Arthur Walter, Junr., clerk to Baker, Bros. & Halford, Selborne Buildings, Mill- stone Lane. 1900, May 2 PHILLIPS, Albert Ernest, clerk to W. M. Richards, Alliance Chambers, Horsefair Street. 1904, May 4 PRESTON, Frederick William, clerk to B. B. Preston & Co., 14, New Street. 1896, May 6 ViCCARS, Charles Sydney, Tugby. LEIGHTON BUZZARD. Bedfordshire. Associate in Practice. 1880, May 11 EATWELL, Edward Williams, 29 Mar. 1876. LEYTONSTONE. Essex. Fellow. 1885, Feb. 4 WALLER, Willie Bowland, F.C.A. 7 Feb. 1900 ; 29, Poppleton Boad. Associate in Practice. 1896, May 6 HALL, Sydney John, " St. Cuthbert." LITTLE SUTTON. Cheshire. Associate in Practice. 1882, June 28 Hardy, Herbert Edward. M 2 180 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL. Lancashire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1881, Apr. 6 ABBOTT, Henry Edward, F.C.A. 4 Feb. 1903 ; (Chalmers, Wade & Co.), 5, Fenwick Street. 1880, May 11 a ALEXANDEB, William, || 25 April 1879 ; F.C.A. 2 May 1883; 45, Highfield South, Bock Ferry. 1880, Oct. 6 BANNER, George, F.C.A. 5 Dec. 1883 ; (Banner, Spencer & Co.), Central Buildings, 41, North John Street. 1880, May 11 BLEASE, Robert Stanley, || 25 Jan. 1870 ; (Blease & Sons), Fenwick Chambers, Fenwick Street. 1880, May 11 BLEASE, Walter, C ; || 21 Nov. 1879; F.C.A. 4 Feb. 1885; (Blease & Sons), Fenwick Chambers, Fenwick Street. 1896, Aug. 5 BOWLER, George, F.C.A. 4 May 1904; (T. Theodore Rogers, Bowler & Co.), 30, North John Street. 1886, Feb. 3 CHALMERS, Arthur Henry, F.C.A. 4 Feb. 1903 ; (Chalmers, Wade & Co.), 5, Fenwick Street. 1882, Apr. 5 COCHRAN, William Henry, F.C.A. 6 Feb. 1889 ; (W. H. Cochran & Co.), 51, North John Street. 1894, Feb. 7 COOK, Arthur Ebenezer Slater, F.C.A. 6 Nov., 1901 ; (Slater Cook & Co.), 53, Lord Street. 1889, Feb. 6 CooKsoN, Benjamin, F.C.A. 5 Nov. 1902 ; (J. W. Davidson, Cookson & Co.), 6, Castle Street. 1887, May 4 DALY, Richard Ryland, F.C.A. 4 Feb. 1903 ; (Chalmers, Wade & Co.), 5, Fenwick Street. 1880, May 11 DAVIDSON, John William, || 17 Jan. 1872 ; (J. W. Davidson, Cookson & Co.), 6, Castle Street. 1898, Feb. 2 DAWSON, Sidney Stanley, F.C.A. 5 Aug. 1903 ; (Dawson, Langley & Chevalier), May Build- ings, 51, North John Street. 1893, Feb. 1 DODD, Arthur Francis, F.C.A. 2 May 1900 ; (Knox, Hassal, Dodd & Co.), 6, Lord Street. a Not in Practice. 181 TOPOGRAPHICAL LIST OF MEMBERS LI VEBPOOL continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1892, Nov. 2 ELLIOT, Joseph, (Joseph Elliot & Co.), 21, Harrington Street. 1880, May 11 EsHELBY, Henry Douglas, || 25 April 1879; F.C.A. 2 May 1883 ; (Harmood, Banner & Son), 24, North John Street. 1880, May 11 FINNEY, Charles Frederick, || 25 Jan. 1870; (Finney & Son), Central Buildings, 41, North John Street. 1894, Feb. 7 FRENCH, Herbert Noel, F.C.A. 7 Aug. 1901 ; (H. Noel French, Ormrod & Co.), Invest- ment Buildings, 67, Lord Street. 1880, May 11 a GiTTiNS, Frederick, f 23 April 1879; F.C.^. 122 Sep. 1880 ; Official Receiver, 35, Victoria Street. 1899, Nov. 1 GRISEWOOD, William, (William Grisewood & Son), Imperial Buildings, 2, Exchange Street, East. 1880, May 11 HARMOOD-BANNER, John Sutherland, PRESI- DENT, <& ; |! 4 June 1875; (Harmood, Banner & Son), 24, North John Street. 1892, Feb. 3 HASSAL, John Alfred Satterfield, F.C.A. 3 Feb. 1897; (Knox, Hassal, Dodd & Co.), 6, Lord Street. 1894, Feb. 7 HOLT, Frank, F.C.A. 6 Feb. 1901 ; (G. E. Holt & Sons), 8, Cook Street. 1880, May 11 HOLT, George Edward, || 25 Jan. 1870; (G. E Holt & Sons), 8, Cook Street. 1880, May 11 HOLT, James Scowcroft, || 22 Jan. 1879; F.C.A. 7 Feb. 1883 ; (G. E. Holt- & Sons), 8, Cook Street. 1880, Sep. 22 HowoRTH, Benjamin, F.C.A. 7 Feb. 1894 ; (Boose, Mahon & Howorth), 26, North John Street. 1884, Apr. 2 McNEiGHT, David Alexander, F.C.A. i Feb 1891 ; (Blease & Sons), Fenwick Chamber?, Fenwick Street. a Not in Practice. 182 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, Sep. 22 MAHON, George, F.C.A. 7 Feb. 1894; (Roose, Mahon & Howorth), 26, North John Street. 1893, Nov. 1 MOLYNEUX, John Harper, (Molyneux & Alex- ander), Bennett's Buildings, 49, Whitechapel. 1892, Feb. 3 MouNSEY, William Edward, F.C.A. 3 Feb. 1897 ; (Lewis & Mounsey), 3, Lord Street. 1880, May 11 NICHOLSON, George, || 25 April 1879; F.C.A. 2 May 1883 ; (Harmood, Banner & Son), 24, North John Street. 1885, Feb. 4 GATES, Edward William Crosbie, F.C.A. 4 Feb. 1903 ; (Crosbie Gates, Wilson & Co.), 8, Cook Street. 1881, Jan. 5 OLDAM, George Samuel, F.C.A. 3 Oct. 1883 ; (George S. Oldam & Son), 30, The Temple, Dale Street. 1880, May 11 PARKINSON, William Roscoe, || 25 Apr. 1879 ; (Welch & Parkinson), Commerce Court, 11, Lord Street. 1880, May 11 SPENCER, William Grossman, || 25 Apr. 1879 ; F.C.A. 5 Dec. 1883; (Banner, Spencer & Co.), Central Buildings, 41, North John Street. 1880, May 11 STEAD, John Charles, || 25 Jan. 1870; (Stead, Taylor & Stead), The Temple, Dale Street. 1894, Feb. 7 STUBBS, Jolin, (John Stubbs& French), Central Buildings, 41, North John Street. 1880, May 11 WADE, John Merrett, < ; || 20 Apr. 1876 ; (Chalmers, Wade & Co.), 5, Fenwick Street. 1881, Jan. 5 WALKER, William Henderson, F.C.A. 6 Feb. 1889 ; (W. H. Walker & Co.), 42, Castle Street. 1880, Nov. 3 WEBSTER, John Mainwaring Clegg, (Webster & Graham), SB, Kumford Place, Chapel Street. 1881, May 4 WniNNERAH, Henry, F.C.A. 3 Feb. 1897 ; (Stead, Taylor & Stead), The Temple, Dale Street. 1881, Mar. 9 WmNNERAH, William, F.C.A. 3 Feb. 1897 ; (Stead, Taylor & Stead), The Temple, Dale Street. 1881 Jan. 5 WHITE, Edmund David, F.C.A. 1 May 1895 ; (Edmund D. White & Sons), Victoria Chambers, 42, Castle Street. 183 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL continued. Associates in Practice. DATE OP ADMISSION TO MEMBERSHIP 1893, Nov. i ALEXANDER, John Wilkinson, (Molyneux & Alexander), Bennett's Buildings, 49, White- chapel. 1885, May 6 ALEXANDER, William Harrison, (Harmood, Banner & Son), 24, North John Street. 1891, Nov. 4 ASHWORTH, George Hardman, (Blease & Sons), Fenwick Chambers, Fenwick Street. 1882, Apr. 5 BERRY, Robert John, SA, Albert Buildings, Preeson's Row. 1897, Aug. 4 BESWICK, Hugh, 7, Sweeting Street. 1893, May 10 BEWLEY, John, (John Bewley & Sons), Central Buildings, North John Street. 1889, Aug. 7 BOURNE, John Howe, (Lewis & Mounsey), 3, Lord Street. 1894, May 2 BRETHERTON, Harry Wallace Kerr, (H. W. Bretherton & Co.), Bretherton's Buildings, 8, North John Street. 1898, Feb. 2 CHEVALIER, Edgar Percy, (Dawson, Langley & Chevalier), May Buildings, 51, North John Street. 1885, May 6 COLLINS, Charles, (Maw, Shaw & Collins), 4, Harrington Street, Castle Street. 1896, Nov. 4 CROWE, Henry, 4, Allington Street, St. Michaels. 1902, Aug. 6 DAVIDSON, William Arthur, (J. W. Davidson, Cookson & Co.), 6, Castle Street. 1901, Feb. 6 DAVIDSON, William Phythian, 9, Union Court, Castle Street. 1898, May 4 DEANE, Edward James, 9, Cook Street. 1893, Feb. 1 DENTON, William, (Edward Denton & Son) 7, Sweeting Street. 1903, May 6 DUFNER, Albert Joseph, (A. J. Dufner & Co.), 15, Victoria Street. 1898, Feb. 2 ELSWORTH, Frederick Sharp, (Jones & Els- worth), Price's Buildings, 57, Whitechapel. 1897, Feb. 3 FINNEY, Charles Edgar, (Finney& Son), Central Buildings, 41, North John Street. 184 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1894, Feb. 7 FLACK, Walter Frederick, (W. H. Walker & Co.), 42, Castle Street. 1904, Feb. 3 FOGG, John Wilfred, (T. S. & W. Fogg), C, Queen Avenue, 10, Dale Street. 1897, Feb. 3 FOGG, Thomas Stanley, (T. S. & W. Fogg), C, Queen Avenue, 10, Dale Street. 1894 Nov. 2 GLASS, William James, 24, North John Street. 1894, Feb. 7 GOLDING, Richard Turner, Central Buildings, 41, North John Street. 1881, Jan. 5 GRAHAM, Arthur, (Webster & Graham), SB, Eumford Place, Chapel Street. 1900, Feb. 7 GRiSEWOOD, William Harold, (William Grisewood & Son, Imperial Buildings, 2, Exchange Street East. 1898, Oct. 5 HANMER, Thomas Ainley, 15 Harrington Street. 1882, June 28 HARDY, Herbert Edward, 28, South Castle Street. 1901, May 1 HIGHFIELD, George Lewis Jackson, Invest- ment Buildings, 67, Lord Street. 1894, Feb. 7 HiLDiTCH, Fred, (F. Hilditch & Co.), 5, Cook Street. 1883, Nov. 7 HODGSON, John George, (Hodgson & Ward), Central Buildings, 41, North John Street. 1880, May 11 JACKSON, William Leach, || 25 Apr. 1879; Central Buildings, 41, North John Street. 1881, July 6 JONES, Kobert, (Jones & Thomas), Marldon Chambers, 30, North John Street. 1883, Oct. 3 JUDE, Simon, (Simon Jucfe & West) 10, Cook Street. 1898, Feb. 2 LANGLEY, Bertram, (Dawson, Langley & Chevalier), May Buildings, 51, North John Street. 1886, Nov. 3 LLOYD, Philip, (J. B. Hughes & Lloyd), 5, Clayton Square. 1889, Feb. 6 LLOYD, Thomas, (Lloyd & Walker), British and Foreign Chambers, 5, Castle Street. 185 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1901, Aug. 7 LONSDALE, Herbert, 20, North John Street. 1881, Apr. 6 MACCONNAL, John, (Langton & MacConnal), 22, Lord Street. 1897, Aug. 4 McCoRMicK, John, 4, Palace Chambers, 21, Victoria Street. 1881, Jan. 5 McNAUGHT, George, Queen Insurance Build- ings, 10, Dale Street. 1896, Feb. 5 MARSH, Frederic Siddall, 76, Drury Buildings, 21, Water Street. 1881, Apr. 6 MARSH, Frederick William, Hellewell's Build- ings, 1 & 3, Harrington Street. 1904, Feb. 3 MARSH, Harold Lingham, 26, North John Street. 1881, Jan. 5 MAW, Herbert Appleyard, (Maw, Shaw & Collins), 4, Harrington Street, Castle Street. 1880, May 11 MENZiES, Arthur Appleby, 30 Apr. 1873 ; (Menzies & Son), 51, North John Street. 1902, Feb. 5 MENZIES, Arthur Appleby, Junr., (Menzies & Son), 51, North John Street. 1881, Oct. 5 MILLER, William Roberts, 21, North John Street. 1897, Feb. 3 MILLIGAN, Algernon McGregor, 44, Castle Street. 1892, Feb. 3 MITCHELL, Charles Hackett, 22, Lord Street. 1901, Feb. 6 MOUNSEY, Charles Harrison, (Lewis & Mounsey), 3, Lord Street. 1901, Aug. 7 NICHOLAS, Louis, 19, Castle Street. 1894, Aug. 1 NICHOLSON, Elliot Tennent, (Harmood, Banner & Son), 24, North John Street. 1902, Feb. 5 OcKLESHAW, John, (Blease & Sons), Fen wick Chambers, Fenwick Street. 1894 Aug. i OLDAM, Arthur George, (George S. Oldam & Son), 30, The Temple, Dale Street. 1901, Aug. 7 ORMROD, Ernest Mottershead, (H.Noel French, Ormrod & Co.), Investment Buildings, 67, Lord Street. 186 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1886, May r> OWEN, Edmund Meadowcroft, (Thraves & Owen), 67, Stanley Street. 1894, Feb. 7 PARKER, John Edward Darker, (J. E. Prichard & Parker), Victoria Chambers, 42, Castle Street. 1890, May 7 PARKINSON, Arthur John, (Welch & Parkinson), Commerce Court, 11, Lord Street. 1890, May 7 PLATT, Walter Ward, (W. Ward Platt & Co.), Bank Chambers, 3, Cook Street. 1881, Apr. 6 PRICHARD, John Richard, (J. R. Prichard & Parker), Victoria Chambers, 42, Castle Street, 1899, Feb. 1 QUAIL, DAVID, 37, Imperial Buildings, Ex- change Street East. 1894, Aug. 1 ROBINSON, George Edward, Bretherton's Build- ings, 10, North John Street. 1890, Feb. 5 SADLER, Harold, 7, Victoria Street. 1899, Aug. 1 SHANNON, Robert George, Junr., (W. H. Walker & Co.), 42, Castle Street. 1887, Nov. 2 SHEARD, Theodore Senior, 13, Harrington Street. 1894, May 2 SniMMiN, William David, Melvill Chambers, 50A, Lord Street. 1890, Feb. 5 SIMMONS, Samuel Baskerville, (Baskerville Simmons & Co.), 26, North John Street. 1891, May 6 STAGEY, Walter Edwin, 2, Molyneux Place, Old Church Yard. 1894, May 2 TERRY, William Francis, Central Buildings, 41, North John Street. 1881, June 1 THOMAS, Richard William, (Jones & Thomas), Marldon Chambers, 30, North John Street. 1896, Aug. 5 THORNTON, William Selby, 9, Imperial Chambers, 62, Dale Street. 1896, May c THRAVES, Arthur, (Thraves & Owen), 67, Stanley Street. 1887, May 4 VINE, William, Venice Chambers, 61, Lord Street. 187 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1896, Aug. 5 WALKER, Ernest James, (Lloyd & Walker), British and Foreign Chambers, 5, Castle Street. 1884, Feb. 6 WARD, John, (Hodgson & Ward), Central Buildings, 41, North John Street. 1884, June 4 WELCH, John Henry, (Welch & Parkinson), Commerce Court, 11, Lord Street. 1891, Feb. 4 WEST, Joseph, (Simon Jude & West), 10, Cook Street. 1901, Mar. 1 WHITE, Percy Blackburne, (Edmund D. White & Sons), Victoria Chambers, 42, Castle Street. 1895, Feb. 6 WILSON, Frederick William Mellor, (Crosbie Gates, Wilson & Co.), 8, Cook Street. Associates not in Practice. 1885, Aug. 5 AMBLER, Samuel, clerk to Harmood, Banner & Son, 24, North John Street. 1902, Aug. 6 ARDRAN, Percival Walter, 50, Tower Buildings, 22, Water Street. 1900, Aug. 1 BENTLEY, Arthur, clerk to Chalmers, Wade & Co., 5, Fenwick Street. 1902, Aug. 6 BOWLER, Herbert William, clerk to T. Theodore Rogers, Bowler & Co., 30, North John Street. 1904, May 4 BRiDSON, Harold, clerk to F. W. Marsh, Hellewell's Buildings, 1 & 3, Harrington Street. 1894, Aug 1 COLLINS, William Cresswell, clerk to Stead, Taylor & Stead, The Temple, Dale Street. 1902, Aug. 6 COOK, George Kenneth, clerk to Chalmers, Wade & Co., 5, Fenwick Street. 1902, Nov. 5 CRAWFORD, Edward William, clerk to John Stubbs & French, Central Buildings, 41, North John Street. 1900, May 2 CULSHAW, Andrew, clerk to Roose, Mahon & Howorth, 26, North John Street. 1892, Feb. 3 DAVIES, Evan Samuel, 5, Cook Street. 188 TOPOGRAPHICAL LIST OF MEMBERS LIVEBPOOL continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1901, Feb. 6 DEYES, Frederick Thomas Parke, clerk to Simon Jude & West, 10, Cook Street. 1903, Feb. 4 GEAVES, Harry Robert, clerk to Dawson, Langley & Chevalier, May Buildings, 51, North John Street. 1902, Aug. 6 HADDOCK, William Arthur, clerk to Chalmers, Wade & Co., 5, Fenwick Street. 1895, Feb. 6 HENSHAW, Albert Haughton, clerk to Welch & Parkinson, Commerce Court, 11, Lord Street. 1902, Feb. 5 HowoRTH, Frank Skaife, clerk to Roose, Mahon & Howorth, 26, North John Street. 1902, Feb. 5 JONES, William Spencer, clerk to W. H. Cochran & Co., 51, North John Street. 1882, Oct. 4 LAIDLEB, Thomas Robert, clerk to Harmood, Banner & Son, 24, North John Street. 1885, May 6 LATiMER, William, clerk to Stead, Taylor & Stead, The Temple, Dale Street. 1903, Sep. 5 LEATHER, George, clerk to J. W. Davidson, Cookson & Co., 6, Castle Street. 1903, Aug. 5 MACGREGOR, William Roberts, clerk to Chal- mers, Wade & Co., 5, Fenwick Street. 1904, May 4 MAHON, Herbert George, clerk to Roose, Mahon & Howorth, 26, North John Street. 1902, Aug. 6 MARWOOD, William John Wilfred, clerk to Banner, Spencer & Co., 41, North John Street. 1903, May 6 MEDLAND, James William, clerk to Lewis & Mounsey, 3, Lord Street. 1902, Feb. 5 NICHOLSON, Arthur Octavius, clerk to Edmund D. White & Sons, Victoria Chambers, 42, Castle Street. 1904, May 4 PARK, John Torrance Murray, clerk to J. W. Davidson, Cookson & Co., 6, Castle Street, 1897, Aug. 4 PARRY, William Henry, clerk to G. E. Holt & Sons, 8, Cook Street. 1903, NOV. 4 PLENDER, Thomas Turner, 13, Ducie Street. 1897, Feb. 3 QUIRK, Joseph Kitchen, c/o T. B. Roydon, The Atlantic, Brunswick Street. 189 TOPOGRAPHICAL LIST OF MEMBERS LIVERPOOL continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1899, May 3 RAWLiNS, Richard Lloyd, clerk to W. H. Cochran & Co., 51, North John Street. 1903, Aug. 5 ROGERS, Herbert Theodore, clerk to Theodore Rogers, Bowler & Co., 30, North John Street. 1903, Aug. 11 SPENCER, William Henry, clerk to Banner, Spencer & Co., Central Chambers, 41, North John Street. 1895, Aug. 7 STEWART, Robert Smith, clerk to Blease & Sons, Fenwick Chambers, Fenwick Street. 1892, Aug. 2 STOCKVIS, Joseph Isaac, clerk to Blease & Sons, Fenwick Chambers, Fenwick Street. 1903, Feb. 4 THOMPSON, Percy William, clerk to Blease & Sons, Fenwick Chambers, Fenwick Street. 1903, Nov. 4 THORNTON, Frederick Henry, clerk to Edward Denton & Son, 7, Sweeting Street. 1885, Aug. 5 WELSH, George, clerk to Harmood, Banner & Son, 24, North John Street. 1899, Aug. 2 WHINNERAH, William, Junr., clerk to Stead, Taylor & Stead, The Temple, Dale Street. 1903, Feb. 4 WILLIAMS, John Seth, clerk to Lewis & Mouiisey, 3, Lord Street. 1883, June 6 WooDHOUSE, Horatio William, clerk to Chal- mers, Wade & Co., 5, Fenwick Street. LLANDUDNO. Carnarvonshire. Fellows. 1893, Feb. 1 DoDD, Arthur Francis, F.C.A. 2 May 1900; (Knox, Hassal, Dodd & Co.), Finsbury House, Mostyn Street. 1892, Feb. 3 HASSAL, John Alfred Satterfield, F.C.A. 3 Feb. 1897 ; (Knox, Hassal, Dodd & Co.), Finsbury House, Mostyn Street. Associate in Practice. 1881, an. 5 PUGH, Alfred Gardner, Llewelyn Chambers. 190 TOPOGRAPHICAL LIST OF MEMBERS LLANELLY. Carmarthenshire. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1898, Aug. 3 1898, Aug. 3 1880, Nov. 3 HARVEY, Charles Herbert, (John F. Harvey & Sons), 2, Castle Buildings. HARVEY, George Henry, (John P. Harvey & Sons), 2, Castle Buildings. HARVEY, John Francis, (John F. Harvey & Sons), 2, Castle Buildings. LLANIDLOES. Montgomeryshire. Associate in Practice. 1880 May 11 ROWLANDS, Benjamin Bennett, 28 July 1875 ; Long Bridge Street. LONDON. Fellows. 1880, Sep. 22 ABBOTT, Edward James, F.C.A. 6 Feb. 1901 ; (Abbott, Deeley, Hill & Co.), 61, Gracechurch Street, E.G. 1881, Apr. 6 ABBOTT, Henry Edward, F.C.A. 4 Feb. 1903 ; (Chalmers, Wade & Co.), 7, Lothbury, E.G. 1881, Jan. 26 ABBOTT, William, F.C.A. 5 Aug. 1896 ; (William Abbott & Co.), 24, Coleman Street, E.G. 1880, July 21 AGAR, Thomas James, (Agar, Bates & Co), 9, Bucklersbury, E.G. 1883, Oct. 3 ALLEN, Herbert, F.C.A. 2 Feb. 1898; (Allen, Biggs & Co.), 38, Parliament Street, S.W. 1883, Aug. 1 ALLVEY, William Frank, F.C.A. 6 Nov. 1901 ; 12, Hatton Garden, E.G. 1881, June 1 ANGUS, Charles Joseph, (Wenham, Angus & Co.), 10,Walbrook, E.G. 1895, Nov. 6 ANNAN, John, (John Annan, Dexter & Co.), Selborne House, 11, Ironmonger Lane, E.G. 1881, July 6 ARCHIBALD, William Cooke, F.C.A. 6 Feb. 1889 ; Ingram House, 165, Fenchurch Street, E.G. 1882, Feb. 1 ASHMEAD, Edward, Broad Street House, New Broad Street, E.G. 191 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, Sep. 23 BAGSHAW, William Edward, (Bagshaw & Co.), 1, St. Michael's House, St. Michael's Alley, Cornhill, E.G. 1880, Aug. 4 BAGSTEB, John, F.C.A. 3 Feb. 1892; Suffolk House, Laurence Pountney Hill, E.G. 1887, May 4 BAILEY, Edward, F.C.A. 3 Aug. 1892 ; (Arthur J. Hill, Vellacott & Co.), 1, Finsbury Circus, E.G. 1886, Feb. 3 BAKER, Charles Caryll, F.C.A. 4 Feb. 1891 ; (Ball, Baker, Deed, Cornish & Co.), 1, Gresham Buildings, Basinghall Street, E.G. 1891, Feb. 4 BAKER, John, F.C.A. 7 Feb. 1900 ; (Baker, Sutton & Co.), Eldon Street House, Eldon Street, E.G. 1880, May 11 BALL, John Ball, Ot/ ; f 27 June 1871 ; F.C.A. 22 Sep. 1880 ; (Ball, Baker, Deed, Cornish & Co.), 1, Gresham Buildings, Basinghall Street, E.G. 1884, Jan. 9 BANISTER, Arthur, 13, Bartlett's Buildings, Holborn, E.G., and 32, Acre Lane, Brixton, S.W. 1894, Feb. 7 BARHAM, Harold Edmund, F.C.A. 6 Feb. 1901 ; (Carnaby Harrower, Barham & Co.), College Hill Chambers, E.G. 1884, Feb. 6 BARKER, Harry, F.C.A. 3 Feb. 1892 ; 6, Old Jewry, E.G. 1891, May 6 BARNARD, William Murrell, (Evans, Peirson & Co.), Portland House, Basinghall Street, B.C. 1880, May 11 BARNES, Frederick, f 5 Nov. 1879; F.C.A. 3 Dec. 1884; (Barnes, Dunn & Boughton), 52, Gracechurch Street, E.G. 1889, Aug. 7 BARON, Charles George, F.C.A. 2 Nov. 1898; (C. G. Baron & Co.), Throgmorton House, 15, Copthall Avenue, E.G. 1881, Jan. 5 BARRATT, John William, F.C.A. 5 Feb. 1896 ; (J. W T . Barratt & Co.), 19A, Coleman Street, E.G. 1880, Sep. 22 BASDEN, Duncan Frederic, F.C.A. 2 Aug. 1882; (Mellors, Basden & Co.), 33, St. Swithin's Lane, E.G. 192 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1889, May 1 BATES, Alfred William, 27, Southampton Street, Covent Garden, W.C. 1881, Jan. 5 BAUWENS, Napoleon Lievin, F.C.A. 3 May 1899 ; (Bauwens & Son), 88, Newman Street, Oxford Street, W. 1880, May 11 BEDDOW, Frederick, 28 Jan. 1874 ; F.C.A. 4 Feb. 1891; (Josiah Beddow & Son), 41, Finsbury Pavement, E.G. 1888, Aug. 1 BELCHER, Frederick, F.C.A. 1 Feb. 1899; (J. H. Duncan & Co.), 39, Coleman Street, E.G. 1883, Feb. 7 BENNETT, Ernest Layton, F.C.A. 6 Feb. 1889 ; (E. Layton Bennett & Co.), 31 & 32, Broad Street Avenue, Blomfield Street, and at 4 & 5, West Smithfield, and 29, Cornhill, E.G. 1880, Sep. 22 BENWELL, James Casley, F.C.A. 7 Feb. 1900; (Deller & Ben well), 33, King Street, Cheap- side, E.G. 1885 Aug. 5 BERRY, Oscar, F.C.A. 6 May 1891; (Oscar Berry & Co.), Monument House, Monument Square, E.G. 1888, Feb. 1 BEVAN, Paul, M.A., F.C.A. 6 Nov. 1895; (Woodthorpe, Bevan & Co.), Leadenhall Buildings, Leadenhall Street, E.G. 1883, Aug. 1 BIRD, Henry Thomas, F.C.A. 6 Feb. 1889; (Bird & Potter), 4, Great George Street, Westminster, S.W. 1884, Oct. i BLAKEMORE, William George, F.C.A. 5 Aug. 1896; (Blakemore & Co.), 6, Old Jewry, E.G. 1880, May 11 BLEASE, Robert Stanley, || 25 Jan. 1870; (Blease & Sons), 670, Salisbury House, London Wall, E.G. 1880 May 11 BLEASE, Walter, C; || 21 Nov. 1879; F.C.A. 4 Feb. 1885 ; (Blease & Sons), 670, Salisbury House, London Wall, E.G. 1881, Apr. 6 BLOW, Alfred Lister, F.C.A. 1 Feb. 1888; (Josolyne, Miles & Blow), 28, King Street, Cheapside, E.G. 1880, May 11 BOLTON, James Charles, 1 Feb. 1872 ; I 13 May 1873 ; (Bolton, Pitt & Breden), 140, Leadenhall Street, E.G. 193 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OP ADMISSION TO MEMBERSHIP 1884, Mar. 5 BOND, John Frederick, F.O.A. 6 Feb. 1901; (Welton, Jones & Co.), 5 Moorgate Street, E.G. 1885, Feb. 4 BOOTY, Herbert Arthur, F.C.A. 6 Nov. 1901 ; (Cooper Brothers & Co.), 14, George Street, Mansion House, E.G. 1885, Feb. 4 BRADLEY, Charles Edwin, F.C.A. 5 Feb. 1890 ; (Chas. E. Bradley &Co.), Copthall House, 48, Gopthall Avenue, E.G. 1883, Apr. 4 a BBAND, George, 6, Duff Street, East India Dock Road, E. 1886, Feb. 3 BBANFOBD, Herbert Mills, F.C.A, 3 Nov. 1897 ; (H. Mills Branford & Co.), 3, Broad Street Buildings, E.G. 1880 ; May 11 BBiGGs, William, f 10 Mar. 1879; F.C.A. 5 Mar. 1884 ; (Hudson Smith, Briggs & Co.), 90, Cannon Street, E.G. 1880, Aug. 4 BBOAD, Harrington Evans, (Broads, Paterson 6 Co.), 1, Walbrook, E.C. 1887, May 4 BBOWN, Charles Houghton, F.C.A. 15 Jan. 1902 ; (Henry Brown & Son), 36, Victoria Street, S.W. 1889, May 1 BBOWN, Henry, (Kain, Brown & Co.), 59, Chancery Lane, W.C. 1884, Feb. 6 BBOWN, Robert Walter, F.C.A. 7 Feb. 1894 ; (Prideaux, Frere, Brown & Hannay), 48, Lincoln's Inn Fields, W.C. 1880, May 11 BBOWNE, William Adolphus, 25 Oct. 1876 ; F.C.A. 3 Feb. 1897 ; (W. A. Browne & Co.), 308, Winchester House, Old Broad Street,E.C. 1880, July 7 BBOWNING, George, F.C.A. 7 Feb. 1883 ; (Jack- son, Pixley, Browning, Husey & Co.), 58, Coleman Street, E.C. 1880, July 21 BBUCE-CUVILJE, Oswald, (Bruce-Cuvilje & Co.), 22, Great St. Helens, E.C. 1884, Oct. 1 BUBTON, Edmund Hamilton, F.C.A. 3 Nov. 1897; (Hamilton Burton & Co.), 16, St. Helen's Place, E.C. a Not in Practice. 194 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows DATE OF ADMISSION TO MEMBERSHIP 1895, Feb. 6 BUTCHER, John William, (J. W. Butcher & Co.), Imperial Buildings, Ludgate Circus, E.G. 1881, Jan. 5 C^ESAE, Arthur Henry, F.C.A. 6 Feb. 1901 ; (J. Dix Lewis, Caesar & Co.), 85, Gresham Street, E.G. 1880, May 11 CAMM, William Henry, 20 June 1872 ; ft 14 Mar. 1877 ; (Camm, Corbidge & Metcalfe), 19A, Coleman Street, E.G. 1895, Aug. 7 CAMPBELL, John Alexander, F.C.A. 5 Feb. 1902 ; (J. A. Campbell and Co.), 17, South Street, Finsbury, E.G. 1898, Aug. 3 CAMPBBLL-EVEEDEN, William Preston, Suffolk House, Cannon Street, E.G. 1895, Nov. 6 CAPE, Charles Frederic, F.C.A. 13 Jan. 1904; 58, Moorgate Street, and at 35, Throgmorton Street, E.G. 1887, Aug. 3 CAEB, William Robert Taylor, F.C.A. 7 Feb. 1894; (Win. R. Taylor Carr & Co.), 16, Eastcheap, E.G. 1880, Aug. 4 CAETEE, Eric Mackay, < ; F.C.A. 3 Aug. 1887 ; (Carter & Co.), 12, Wood Street, Cheap- side, E.G. 1880, May 11 CAETEE, George Henry, 6 Jan. 1875 ; F.C.A. 6 June 1883; (Carter, Clay & Lintott), 1 & 2, Queen Street, Cheapside, E.G. 1890, Feb. 5 CAETEE, Philip Halliley, F.C.A. 3 Feb. 1897 ; (Carter & Co.), 12, Wood Street, Cheap- side, E.G. 1889, Feb. 6 CASH, William, F.C.A. 7 Feb. 1894 ; (Cash, Stone & Co.), 90, Cannon Street, E.G. 1881, Jan. 5 GATES, Frederick Foster, F.C.A. 6 Nov. 1895 ; (Gates & Son), 28, Budge Row, Cannon Street, E.G. 1880, Sep. 22 CAWKEE, Richard Garnaut, (Tribe, Clarke, Painter & Co.), 19, Coleman Street, E.G. 1886 Feb. 3 CHALMEES, Arthur Henry, F.C.A. 4 Feb. 1903 ; (Chalmers, Wade & Co.), 7, Lothbury, E.G. 1884, Oct. 1 CHAMPNESS, Albert Henry Ernst, F.C.A. 6 Feb. 1889; (A. H. Ernst-Champness & Co.), 80, Coleman Street, E.G. 195 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1895, Feb. 6 CHAMPNESS, Charles Henry, F.C.A. 6 Nov. 1901 ; (J. H. Champness, Corderoy & Co.), 103, Cannon Street, E.G. 1880, May 11 CHAMPNESS, John Henry, t 7 Aug. 1878 ; F.C.A. 4 Aug. 1880; (J. H." Champness, Corderoy & Co.), 103, Cannon Street, E.G. 1880, Sep. 23 CHANDLER, Benjamin Worsley, F.C.A. 5 Jan. 1881 ; 15, King Street, Cheapside, E.G. 1896, Feb. 5 CHANTREY, William Herbert, F.C.A. 6 Nov. 1901; (Chantrey, Chantrey & Co.), 57, Moorgate Street, E.G. 1880, May 11 CHAPMAN, Thomas Horatio, 21 Feb. 1872 ; F.C.A. 29 June 1880 ; (T. H. Chapman & Son), 23, Queen Anne's Gate, Westminster, S.W. 1882, Feb. 1 CHAPPELOW, John Stephens, F.C.A. 4 Feb. 1885; (J. H. Schroder & Chappelow), 10, Lincoln's Inn Fields, W.C. 1896, Nov. 4 CHILD, Stephen Pagden, (Trayton P. Child & Son), 42, Poultry, E.G. 1880, Sep. 22 CLARK, George, (Clark, Battams, Lanham & Co.), 7, St. Mildred Court, Bank, E.G. 1896, Feb. 5 CLARKE, Ebenezer, (Eben. Clarke & Son), 12, Coleman Street, E.G. 1888, Feb. 1 CLARKE, Gilbert Courtenay, F.C.A. 1 May 1901 ; (Pannell & Co.), 13, Basinghall Street, E.G. 1880, May 11 CLARKE, John Francis, f 16 May 1871 ; F.C.A. 4 May 1892 ; (Turquand, Youngs & Co.), 41, Coleman Street, E.G. 1893, Nov. 1 CLOUGH, Walter Owen, (W. 0. Clough & Co.), 9, St. Mildred Court, Poultry, E.G. 1880, June 29 CLOUTTE, George, F.C.A. 7 Feb. 1894 ; (Deloitte, Dever, Griffiths & Co.), 4, Lothbury, E.G. 1900, Feb. 7 CLOVER, Robert, (Edmonds, Son & Co.), Norfolk House, Laurence Pountney Hill, E.G. 1893, Aug. 2 COBBING, William John, B.A., F.C.A. 2 Nov. 1898 ; 143, Cannon Street, E.G. 1891, Ang. 4 COLE, Henry Albert Harold, F.C.A. -13 Jan. 1904 ; (Westcott, Maskall & Co.), 99, Gresham Street. E.G. N 2 196 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1889, Feb. 6 COLE, Sydney George, F.C.A. 5 Aug. 1903 ; (Sydney Cole, James & Co.), IA, Frederick's Place, Old Jewry, E.G. 1886, Nov. 3 COLLIER, Frederick Charles, (Edwin Jones & Co.), Eldon Buildings, 16, Eldon Street, E.G. 1896, Aug. 5 COLLINS, William Wilson, F.C.A. 4 Feb. 1903 ; (Collins, Tootell & Co.), 11, Queen Victoria Street, E.G. 1890, Aug. 6 COMINS, Charles, F.C.A. 7 Aug. 1895 ; (Schultz, Comins & Co.), 50, Cannon Street, E.G. 1880, May 11 COOPER, Ernest, ; f 21 Mar. 1871 ; * 20 Nov. 1876; (Cooper Brothers & Co.), 14, George Street, Mansion House, E.G. 1880, May 11 CoRBiDGE, Cooper, 22 June 1872 ; ff 14 Mar. 1877 ; (Camm, Corbidge & Metcalfe), 19A, Coleman Street, E.G. 1885, Aug. 5 CORNISH, Charles William, F.C.A. 10 May 1893; (Ball, Baker, Deed, Cornish & Co.), 1, Gresham Buildings, Basinghall Street, E.G. 1897, May 5 CORNISH, Sydney Frederick, 37, Walbrook, E.G. 1899, Feb. 1 COTMAN, John Sell, F.C.A. 4 May 1904 ; (Good- ricke, Cotman & Co.), Moorgate Station Chambers, E.G. 1880, Sep. 23 CRAGGS, Sir John George, M.V.O. ; F.C.A. 3 Nov. 1886 ; (Craggs, Turketine, & Co.), 52, Coleman Street, E.G. 1882, Nov. 1 CREASEY, Eobert George Mackie, F.C.A. 6 Feb. 1889 ; (Creasey & Sons), 8 & 9, Martin's Lane, Cannon Street, E.G. 1893, Nov. 1 CREW, Bernardo Thomas, F.C.A. 7 Aug. 1901 ; 12, Wood Street, E.G. 1880, May 11 CREWDSON, Ernest, f 9 May 1877 ; F.C.A. 29 June 1880; (Crewdson, Youatt & Howard), 17, Coleman Street, E.G. 1882, Nov. 1 CRONK, Sidney, F.C.A. 6 Feb. 1901; (Sidney Cronk & Co.), 43 & 44, Lombard Street, E.G. 197 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1893, Feb. 1 CROOKENDEN, Charles Pelham, F.C.A. 4 Feb. 1903 ; 106, Fenchurch Street, E.G. 1887, May 4 CROPPER, Lionel Cuthbert, F.C.A. 1 Feb. 1893 ; (Knox, Cropper & Co.), 16, Finsbury Circus, E.G. 1903, Nov. 4 DALGLEISH, John, (Cape & Dalgleish), 4, Coleman Street, E.G. 1887, May 4 DALY, Richard Byland, F.C.A. 4 Feb. 1903; (Chalmers, Wade & Co.), 7, Lothbury, E.G. 1897, Aug. 4 DAVIES, Charles Leslie, F.C.A. 14 Jan. 1903 ; (Da vies Bros.), 1, Lombard Court, E.G. 1895, Feb. 6 DAVIES, Ernest George, F.C.A. 14 Jan. 1903 ; (Davies Bros.), 1, Lombard Court, E.G. 1883, Aug. l DAVIES, Frank, F.C.A. 7 Aug. 1889 ; (Frank Davies, Meredith & Co.), Moorfields Cham- bers, 95 & 97, Finsbury Pavement, E.G. 1884, Apr. 2 a DAviES, Thomas, 1, Lombard Court, E.G. 1892, Aug. 3 DAVIS, Arthur John, F.C.A. 2 Nov. 1892 ; (Davis, Robertson & Co.), St. Lawrence House, Trump Street, King Street, Cheap- side, E.G. 1894, Aug. 1 DAVIS, Frederick William, F.C.A. 7 Nov. 1900; (Saker & Davis), 95 & 97, Finsbury Pavement, E.G. 1880, May 11 DAVIS, William Henry, * 8 Feb. 1871 ; (Davis & Spooner), Howard House, 4, Arundel Street, Strand, W.C. 1889, Aug. 7 DEED, Herbert Alfred, F.C.A. 15 Jan. 1902 ; (Ball, Baker, Deed, Cornish & Co.), 1, Gresham Buildings, Basinghall Street, E.G. 1880, Sep. 22 DELLER, James John, F.C.A. 7 Feb. 1900 ; (Deller & Benwell), 33, King Street, Cheap- side, E.G. Feb. 7 DENNEY, John Edwin, F.C.A. 4 Feb. 1891 ; (J. E. Denney, Bogle '& Co.), 91, 92 & 93, Palmerscon House, Old Broad Street, E.G. a Not in Practice 198 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1889, Feb. 6 DEXTER, Edward, F.C.A. 5 Feb. 1902; (John Annan, Dexter & Co.), Selborne House, 11, Ironmonger Lane, E.G. 1886, Nov. 3 DICKSEE, Lawrence Robert, M.Com. ; F.C.A. 4 Nov. 1891; (Sellars, Dicksee & Co.), Copthall House, 48, Copthall Avenue, E.G. 1897, Mar. 3 DIXEY, Charles James, F.C.A. 14 Jan. 1903; (G. Dixey & Co.), 27, Regent Street, S.W. 1885, Feb. 4 DIXEY, George, F.C.A. 6 May 1891 ; (G. Dixey & Co.), 27, Regent Street, S.W. 1893, Feb. 1 DODD, Arthur Francis, F.C.A. 2 May 1900 ; (Knox, Hassal, Dodd & Co.), 27, Chancery Lane, W.C. 1893, May 10 DOUGLAS, Thomas, F.C.A. 6 Nov. 1901 ; * Norfolk House, Laurence Pountney Hill, E.G. 1896, Feb. 5 DOWNES, Alexander Hall, F.C.A. 1 May 1901 ; 241, Salisbury House, London Wall, E.G. 1893, Feb. 1 DOWNS, Alfred John, F.C.A. 4 Feb. 1903 ; (Hodgson, Harris & Co.), 10, Lime Street, E.G. 1897, Feb. 3 DRAKE, John Frederick, F.C.A. 14 Jan. 1903 ; (Feast, Drake & Co.), St. George's House, 6 & 8, Eastcheap, E.G. 1890, Aug. 6 DREW, Ernest William, F.C.A. 3 Aug. 1898; (Wood, Drew & Co.), 30, Gracechurch Street, E.G. 1883, Aug. 1 DUNCAN, John Henry Hill, (J. H. Duncan & Co.), 39, Coleman Street, E.G. 1896, Feb. 5 DUNN, Benjamin Sydney, F.C.A. 6 Nov. 1901 ; (Ben. S. Dunn & Co.), 10, Coleman Street, E.G. 1880, June 29 DUNN, William Haynes, F.C.A. 5 Feb. 1890 ; (Barnes, Dunn & Boughton), 52, Grace- .church Street, E.G. 1881, Mar. 9 EDDS, Samuel, F.C.A. 3 May 1899 ; (Woodman, Tulloch & Edds), Mansion House Buildings, 4, Queen Victoria Street, E.G. 199 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OP ADMISSION TO MEMBERSHIP 1890, Feb. 5 EDMONDS, Ernest, <; F.C.A. 6 Feb. 1895; (Edmonds, Son & Co.), Norfolk House, Laurence Pountney Hill, E.G. 1898, Nov. 2 EDWARDS, John Reginald, F.C.A. 3 Feb. 1904 ; (Geo. Wingfield, Edwards & Goddard), 119 & 120, London WalJ, E.G. 1883, June 6 a ELLERMAN, John Beeves, F.C.A. 5 Aug. 1891; 12, Moorgate Street, E.G. 1894, Feb. 7 ELLERTON, Alfred, Queen's Buildings, 52, Queen Victoria Street, E.G. 1882, Dec. 6 ELLES, Charles Frederick, F.C.A. 3 Feb. 1897 ; (Eiles, Salaman & Co.), 1, Oxford Court, Cannon Street, E.G. 1887 Feb. 2 EVES, Charles, F.C.A. 5 Aug. 1896 ; (Charles Eves & Co.), 50, Gresham Street, E.G. 1886, Feb. 3 FABIAN, James, F.C.A. 7 Feb. 1894 ; (Singleton, Fabian & Co.), 8, Staple Inn, W.C., and at 27, Clement's Lane, E.G. 1883, Feb. 7 FAELOW, Arthur Richard King, F.C.A. 6 Feb. 1889 ; (Martin, Farlow & Co.), 4, King Street, Gheapside, E.G. 1885, Feb. 4 FEASEY, George Thomas, F.C.A. 6 May 1903 ; (Norton, Feasey & Slade), 9, Old Jewry Chambers, E.G. 1896, Nov. 4 FISHER, Frank Lindsay, F.C.A. 13 Jan. 1904 ; (Fuller, Wise & Fisher), Portland House, Basinghall Street, E.G. 1898, May 4 FiTZPATRicK, James, (Fitzpatrick, Graham & Co.), 147, Leadenhall Street, E.G. 1880, May 11 FLETCHER, Edward Hewitt, t 21 Mar. 1871 ; *21 Feb. 1878; (Cooper Brothers & Co.), 14, George Street, Mansion House, E.G. 1883, Dec. 5 FLETCHER, Joseph, B.A., (Joseph Fletcher & Hanscomb), 79, Mark Lane, E.G. , 1896, Feb. 5 FooKES, George Hammond, F.C.A. 4 Feb. 1903 ; (G. H. Fookes & Co.), 18 & 19, Great St. Helens, E.G. a Not in Practice. 200 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1889, Feb. 6 FOBD, Charles Jermyn, F.C.A. 6 May 1896 ; (Ford, Bhodes & Ford), 81, Cannon Street, E.G. 1880, May 11 FOBD, James, C; f!8 Oct. 1876; F.C.A. 29 June 1880; (Ford, Bhodes & Ford), 81, Cannon Street, E.G. 1892, Feb. 3 FOBDE, Desmond, F.C.A. 1 Feb. 1899; (J. Golden Read, Forde & Co.), 75, Alderman- bury, E.G. 1886, Aug. 4 FOBSTEB, Joseph Angus, F.C.A. 3 Feb. 1897; (W. B. Peat & Co.), 3, Lothbury, E.G. 1887, Feb. 2 FOWLEB, Joseph Gurney, F.C.A. 2 Aug. 1893 ; (Price, Waterhouse & Co.), 3, Frederick's Place, Old Jewry, E.G. 1880, Aug. 4 Fox, Charles, F.C.A. 2 Feb. 1898; (Kennedy & Fox), 11, Old Jewry Chambers, E.G. 1884, Aug. 6 Fox, Charles James, F.C.A. 2 Feb. 1887; (Spain Brothers & Co.), 76, Coleman Street, E.G. 1880, May 11 Fox,William Henry, ; 26 Nov. 1879 ; F.C.A. 6 Feb. 1889 ; (Fox, Sissons & Co.), 9, Austin Friars, E.G. 1880, July 7 FRANCIS, John Morgan Bichards, F.C.A. 6 Nov. 1901 ; (Francis & Sharpe), 27, Walbrook, E.G. 1880, May 11 FRANKLIN, George, 24 Sep. 1879 ; F.C.A. 2 Feb. 1881 ; (Franklin, Wild & Co.), 22 & 23, Broad Street Avenue, E.G. 1881, Jan. 5 FBASEB, George Bae Thomson, F.C.A. 6 Feb. 1889 ; (James Fraser & Sons), Langthorn House, 31, Copthall Avenue, E.G. 1882, June 28 FRASER, James, F.C.A. 6 Feb. 1889 ; (James Fraser & Sons), Langthorn House, 31, Copthall Avenue, E.G. 1880, Sep. 22 FRASER, John, 11, Queen Victoria Street, E.G. 1885, Aug. 5 FRERE, Ernest Bowland, F.C.A. 3 Feb. 1892 ; (Prideaux, Frere, Brown & Hannay), 48, Lincoln's Inn Fields, W.C. 1891, May 6 FRIEND, William Charles, F.C.A. 4 Nov. 1896 ; (Collins, Tootell & Co.), 11, Queen Victoria Street, E.G. 201 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1888, Feb. 1 FuGiLL, Frederick, F.C.A. 4 Feb. 1903; (Hodgson, Harris & Co.), 10, Lime Street, E.G. 1880, May 11 a FuLLER, William Palmer, f 15 Oct. 1877 ; F.C.A. 2 Apr. 1884 ; 2, Verulam Buildings, Gray's Inn, W.C. 1886, Feb. 3 FuTCHEB, William Wallis, F.C.A. 1 Aug. 1894; (Futcher, Head & Co.), 103, Gresham House, Old Broad Street, E.G. 1880, May 11 GANE, John, VICE-PRESIDENT, < ; f 21 Mar. 1872 ; * 24 Apr. 1879 ; (Gane, Jackson, Jefferys, Wells & Co.), 66, Coleman Street, E.G. 1880, May 11 GARDINER, Edward John, f 21 Mar. 1871 ; F.C.A. 5 Feb. 1896 ; (C. F. Kemp, Sons & Co.), 36, Walbrook, E.G. 1881, Jan. 5 GARMAN, Henry Thomas Giles, F.C.A. 5 Feb. 1890; (Henry Garman & Co.), 16, Philpot Lane, E.G. 1891, Aug. 5 GARSIDE, Edwin Samuel, F.C.A. 4 Nov. 1896 ; (Collins, Tootell & Co.), 11, Queen Victoria Street, E.G. 1887, Nov. 2 GEDGE, Alfred Sydney, F.C.A. 6 Feb. 1889 ; (Gedge & Ilott), 3, Great James Street, Bedford How, W.C. 1890, Aug. 6 GEOGHEGAN, Frank, F.C.A. 3 Feb. 1897 ; (Black, Geoghegan & Till), 8, Old Jewry, E.G. 1880, June 29 GIBSON, Arthur Henry, & ; F.C.A. 2 Feb. 1881 ; (Gibson & Ashford), 20, Budge Bow, E.G. 1880, May 11 GIBSON, David, || 25 Jan. 1870 ; 133, Cannon Street, E.G. 183Q, Feb. 3 GILBERT, George Mercer, F.C.A. 3 Feb. 1904 ; (T. W. & G. M. Gilbert), 30, Throgmorton Street, E.G. 1897, Nov. 3 GILLATT, Septimus, F.C.A. 3 Feb. 1904; (Thos. S. Wederell & Co.), 75, Coleman Street, E.G. 1881, Oct. 5 GILLESPIE, James John, F.C.A. 2 Feb. 1898 ; (Gillespie Brothers & Co.), 9, St. Mildred Court, Bank, E.G. *Not in Practice. 202 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, Dec. i GILLESPIE, Thomas, (Gillespie Brothers & Co.), 9, St. Mildred Court, Bank, E.G. 1884, Feb. 6 GODFREY, Henry, F.C.A. 6 Nov. 1889 (Godfrey & Chifferi el), 4, Bloomsbury Place, Bloomsbury Square, W.C. 1880, May 11 GOOD, Alfred, f 19 July 1871 ; * 7 July 1874 ; (Good & Son), Moorgate Court, E.G. 1880, May 11 GOODMAN, Albert, 31 Oct. 1877 ; F.C.A. 3 Feb. 1892 ; (Albert Goodman, Son, Pollard & Bruford), Broad Street House, E.G. 1893, Aug. 2 GOODMAN, Francis Clifford, F.C.A. 1 Feb. 1899 ; (Albert Goodman, Son, Pollard & Bruford), Broad Street House, E.G. 1898, Aug. 3 GOODRICKE, Lionel Fairfax, F.C.A. 5 Aug. 1903 ; (Goodricke, Cotman & Co.), Moorgate Station Chambers, E.G. 1886, Feb. 3 GooDYEAB, Thomas Edward, F.C.A. 4 May 1898 ; (Viney, Price & Goodyear), 99, Cheap- side, E.G. 1881, Feb. 2 GRACE, Henry, (James & Henry Grace), 34, Great St. Helens, E.G. 1893, Aug. 2 GRACE, Henry Ernest, F.C.A. 1 Feb. 1899; (James & Henry Grace), 34, Great St. Helens, E.G. 1890, Aug. 6 GRACE, James Edward, F.C.A. 5 Aug. 1896 ; (James & Henry Grace), 34, Great St. Helens, E.G. 1897, Feb. 3 GRANT, Francis Octavius, F.C.A. 7 May 1902 ; (Morrish, Grant & Co.), 48, Gresham Street, E.G. 1887, Feb. 2 GRESHAM, William Foster, F.C.A. 15 Jan. 1902 ; 49, Finsbury Pavement, E.G. 1880, May 11 GRIFFITHS, John George, < ; f 19 Apr. 1871 ; * 12 May 1874 ; 4, Lothbury, E.G. 1887, Feb. 2 GRIFFITHS, Percival Davis, F.C.A. 3 Feb. 1904 ; (Deloitte, Dover, Griffiths & Co.), 4, Lothbury, E.G. 03 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1889, Feb. 6 GUNDEY, Ernest William, F.C.A. 14 Jan. 1903 ; (Gundry, Straus & Soper), 7, Great Winchester Street, E.G. 1880, May 11 GUTHBIE, Edwin, < : (Edwin Guthrie & Co.), 10, Tokenhouse Yard, E.G. 1882, Oct. 4 HAM, James Panton, (Panton Ham Bros.) 32, Essex Street, Strand, W.C. 1882, Oct. 4 HAM, Sydney Paul, 7, Crosby Square, E.G. 1885, Feb. 4 HANNAY, Patrick Davies, F.C.A. 7 Feb. 1894 ; (Prideaux, Frere, Brown & Hannay), 48, Lincoln's Inn Fields, W.C. 1893, Aug. 2 HABBEB, George, 2, Guildhall Chambers, Basinghall Street, E.G. 1884, Aug. 6 HABDCASTLE, Basil William, < ; F.C.A. 4 Aug. 1886; (Spain Brothers & Co.), 76, Coleman Street, E.G. 1881, Jan. 5 HABDY, Lewis, F.C.A. 3 Feb. 1897 ; Bosebery House, 8, Bream's Buildings, Chancery Lane, E.G. 1880, May 11 HABPEB, Alfred Cotton, E.G. 1899, Nov. 1 HARDING, Maurice John, 102, Cambridge Gardens, Netting Hill, W. 1883, Apr. 4 HARDY, Frank, clerk to James & Edwards, 5, Coleman Street, E.G. 1904, Feb. 3 HARPER, Alfred Hugh, clerk to Harper Brothers, 10, Trinity Square, Tower Hill, E.G. 1880, July 21 HART, Henry William, 33, Euston Road, N.W. 1898, Feb. 2 HARVEY, Baldwin Sydney, 67, Lombard Street, E.G. 1897, Aug. 4 HASKINS, Frederick, clerk to Whinney, Smith & Whinney, 32, Old Jewry, E.G. 1901, Feb. 6 HAVILAND, Reginald Henry, clerk to Ball, Baker, Deed, Cornish & Co., 1, Gresham Buildings, Basinghall Street, E.G. 1903, Aug. 5 HEATON, James Aspin, Junr., clerk to William B. Keen & Co., 3, Church Court, Old Jewry, E.Q, 264 TOPOGRAPHICAL LIST OF MEMBERS * LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1904, Feb. 3 HELMOEE, Ernest Alfred, clerk to Helmore & Helmore, Jessel Chambers, 88, Chancery Lane, W.C. 1903, Nov. 4 HENNELL, Bernard, clerk to H. F. Knight & Co., 17, Devonshire Chambers, Bishopsgate Street Without, E.G. 1899, Feb. 1 HEYES, Morris, Metropolitan Asylums Board, Victoria Embankment, E.G. 1903, Feb. 4 HiCKMAN, William Murhall, clerk to Pannell & Co., 13, Basinghall Street, E.G. 1903, Feb. 4 HILL, Daniel, Junr., clerk to Broads, Paterson & Co., 1, Walbrook, E.G. 1904, Feb. 3 HiLLYEB, Arthur Heywood, clerk to Arthur J. Hill, Vellacott & Co., 1, Finsbury Circus, E.G. 1897, Feb. 3 HOMAN, Leslie John, 129, Shaftesbury Avenue, W.C. 1880, June 29 HOOPER, Bartlem Kcirtap, clerk to Barnes, Dunn & Boughton, 52, Gracechurch Street, E.G. 1902, Feb. 5 HOPKINS, Granville Pinniger, clerk to West- cott, Maskall & Co., 99, Gresham Street, E.G. 1899, May 3 HOWARD, John Cropley, clerk to Collins, Tootell & Co., 11, Queen Victoria Street, E.G. 1901, May 1 HUGILL, Harold Bertram, clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.G. 1903, Feb. 4 HULL, Willan James, clerk to Carnaby Harrower, Barham & Co., College Hill Chambers, E.G. 1896, May 6 HUMPHREYS, Cyril, clerk to J. H. Duncan & Co., 39, Coleman Street, E.G. 1895, Aug. 7 HUNT, William Roebuck, 36, Alleyn Park, West Dulwich, S.E. 1904, May 4 IBBS, Reginald Leigh, clerk to Fox, Sissons & Co., 9, Austin Friars, E.G. 1893, May 10 IVATT, Reginald Rowley, "Coveney," Nether Street, Church End, Finchley, N. 265 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBEKSHIP 1898, Aug. 3 JACKSON, Frederic Samuel, clerk to Edward Moore & Sons, 3, Crosby Square, E.G. 1904, Feb. 3 JEE, William Hamlet, clerk to Tray ton P. Child & Son, 42, Poultry, E.G. 1898, Aug. 3 JOHNSON, Ernest Darley, 12, Belsize Square, South Hampstead, N.W. 1887, May 4 JONES, Gordon Lanphier, clerk to Theodore B. Jones, Son & Co., 70, Gracechurch Street, E.G. 1904, May 4 JONES, Thomas Ivor, clerk to W. B. Peat & Co., 3, Lothbury, E.G. 1892, Feb. 3 KEEN, Frank Noel, LL.B., 26, Palace Cham- bers, 9, Bridge Street, Westminster, S.W. 1903, May 6 KEITH, Archibald Buchanan, clerk to J. Dix Lewis, Csesar & Co., 85, Gresham Street, E.G. 1898, Feb. 2 KELHAM, Charles Edward, clerk to W. A. Browne & Co., 303, Winchester House, Old Broad Street, E.G. 1903, Mar. 2 KENYON, Harold Mercer, clerk to Charles Eves & Co., 50, Gresham Street, E.G. 1902, Feb 5 KEY, David Stuart, clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.G. 1898, Feb. 2 KiDD, George, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 1903, Feb. 4 KiLLBY, Carlton, clerk to Good, Son, Blair & Gladstone, 57, Moorgate Street, E.G. 1903, Feb. 4 KNIGHT, Alfred Henry, clerk to H. F. Knight & Co., 17, Devonshire Chambers, Bishops- gate Street Without, E.G. 1903, May 6 KniNKS, Alfred Edward, clerk to Newson- Smith, Handy & Co., 37, Walbrook, E.G. 1903, May 6 LANE, Leonard George, clerk to Howard, Howes & Co., St. Clement's House, 27, Clement's Lane, Lombard Street, E.G. 1891, Nov. 4 LANGSFORD, Joseph Hartin, clerk to Viney, Price & Goodyear, 99, Cheapside, E.G. 266 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1888, Feb. 1 LASCELLES, Francis Edward, clerk to Las- celles & Co., 8 & 9, Martin's Lane, E.G. 1899, Feb. 1 LAURIE, Andrew George Smirthwaite, 19, Fairholme Road, West Kensington, W. 188$, Aug. 7 LAWRENCE, William, clerk to Whinney, Smith & Whinney, 32, Old Jewry, E.G. 1904, Feb. a LEAN, Edmund Wylde, clerk to Wenham, Angus & Co., 10, Walbrook, E.G. 1881, Jan. 5 LEAN, Walter, " Colthouse," Honor Oak; Park, S.E. 1891, Feb. 4 LEE, James, 78, Warwick Gardens, Ken- sington, W. 1888, Feb. 1 LEONARD, Stuart Gary, clerk to Broads, Pater- son & Co., 1, Walbrook, E.G. 1888, Nov. 7 LINGWOOD, Thomas Edward, 127, St. James's Road, Holloway, N. 1901, Aug. 7 LINTOTT, Frederick Mackey, clerk to Carter, Clay & Lintott, 1 & 2, Queen Street, Cheap- side, E.G. 1896, Feb. 5 LORD, Sydney, clerk to Evans, Peirson, & Co., Portland House, Basinghall Street, E.G. 1898, Feb. 2 LORDAN, John Francis, 66, Cambridge Terrace, Hyde Park, W. 1902, Aug. 6 LOVIBOND, Thomas Locke, 146, High Street, Camden Town, N.W. 1898, Feb. 2 LUCAS, Arthur Barley, clerk to Tribe, Clarke, Painter & Co., 19, Coleman Street, E.G. 1900, Feb. 7 MAcAvoY, George William, 17, Tudor Street, E.G. 1886, Aug. 4 MCINTYRE, William, 74, Rectory Road, N. 1897, Aug. 4 MCLEAN, David, clerk to R. A. McLean & Co., 1, Queen Victoria Street, E.G. 1898, Aug. 3 McLEOD, Robert Henry, clerk to Gedge & Ilott, 3 Great James Street, Bedford Row, W.C. 1901, Feb. 6 MACNAGHTEN, Steuart Edye, 18, Lincoln's Inn Fields, 267 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1903, Feb. 4 McN AUGHT, Thomas Provan, Junr., clerk to Cooper Brothers & Co., 14, George Street, Mansion House, E.G. 1891. Aug. 5 MAKQUIS, Robert Henry Grigg, clerk to Bolton, Pitt & Breden, 140, Leadenball Street, E.G. Uwi, Fei.. n MASON, Arthur Boughton, " Baveris Croft," Grange Road, Upper Norwood, S.E. 1904, Feb. 3 MASTERS, Richard, 4, Blackheath Rise, Lewis- ham, S.E. 1898, Feb. 2 MAUGHFLiNG, John, G, Sutton Court Mansions, Chiswick, W. 1900, Aug. 1 MENNELL, Brian Tuke, clerk to Price, Water- house & Co., 3, Frederick's Place, Old Jewry, E.G. 1900, Feb. 7 MERCER, Arthur Emerson, clerk to Cooper Brothers & Co., 14 George Street, Mansion House, E.G. 1904, Feb. 3 MERCER, William, clerk to Hart Brothers Tibbetts, Heiron & Co., 30, Moorgate Street, E.G. 1903, Nov. 4 MEYER, Oscar Barnett, clerk to Elles, Salaman & Co., 1, Oxford Court, Cannon Street, E.G. 1903, Feb. 4 MICHELL, Keith Hingeston, clerk to Tingle, Comber & Co., 110, Cannon Street, E.G. 1895, Nov. 6 MILLER, Thomas Burton, clerk to Broads, Paterson & Co., 1, Walbrook, E.G. 1[04, Feb. 3 MILLS, Albert Walter, clerk to A. Dangerfield & Co., 56, Cannon Street, E.G. 1934, Feb. 3 MILNE, Albert John, clerk to McAuliffe, Davis & Hope, Threadneedle House, 28-31, Bishops- . gate Street Within, E.G. 18&7, Nov. 2 MILNE, John Arthur, 7, Rowfant Road, Balham, S.W. 1902, Aug. G MINTON, Arthur, clerk to Deloitte, Dever, Griffiths & Co., 4 Lothbury, E.G. 1898, Feb. 2 MINTON, Colin, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 268 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1887, Feb. 2 MITCHELL, John Hamilton, clerk to Cash, Stone & Co., 90, Cannon Street, E.G. 1902, Nov. 5 MONCKTON, Reginald, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 1897, Mar. 3 MooBE, Gerald Leslie, 1, Eosebery Gardens, Muswell Hill, N. 1903, Feb. 4 MOORE, Harold John de Courcy, clerk to Trayton P. Child & Son, 42, Poultry, E.G. 1900, Aug. 1 MOORE, Harold Mead, clerk to Edward Moore & Sons, 3, Crosby Square, E.G. 1900, Feb. 7 MORLAND, Harold John, M.A., clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.G. 1902, Aug. 6 MUNNS, Norman Edward, clerk to A. H. Downes, 241, Salisbury House, London Wall, E.G. 1892, Nov. 2 MURCH, Sidney Smith, clerk to Chatteris, Nichols & Co., 1, Queen Victoria Street, E.G. 1887, Feb. 2 NICHOLSON, Thomas Ephraim, clerk to Love- ring, Payne & Co., 3, Church Passage, Guild- hall, E.G. 1898, Feb. 2 NORMAN, Edmund Francis, clerk to J. & A. W. Sully & Co., 19 & 21, Queen Victoria Street, E.G. 1902, Aug. 6 NORTON, Archibald George, clerk to William B. Keen & Co., 3 Church Court, Old Jewry, E.G. 1901, May 1 NORTON, Bertram Keating, clerk to Alabaster, Stray & Co., 107, Wool Exchange, Coleman Street, E.G. 1896, Feb. 5 OGiLVY, Herbert Charles, 70, Manor Park, Lee, S.E. 1902, Aug. 6 PADGHAM, Frederic George, clerk to Henry Garman & Co., 16, Philpot Lane, E.G. 1888, Nov. 7 PARK, Charles Thomson, 14, Queen Victoria Street, E.G. 1903, Nov. 4 PARKER, Arthur Edward, clerk to Elles, Salaman & Co., 1, Oxford Court, Cannon Street, E.G. 269 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1897, Aug. 4 PAYNE, Walter, 1, Garden Court, Temple, E.G. 1890, Nov. 5 PEGLEE, Charles Morris, clerk to Viney, Price & Goodyear, 99, Cheapside, E.G. 1887, Feb. 2 PETITT, Harry Walker, clerk to Levering, Payne & Co., 3, Church Passage, Guildhall, E.G. 1896, Feb. 5 PETTiGEEw, William Clark, c/o Wood & Parker, 2, East India Avenue, E.G. 1902, May 7 PHILLIPS, John Henry, clerk to Monkhouse, Stoneham & Co., 695, Salisbury House, London Wall, E.G. 1903, Mar. 18 PIKE, Basil Gartside, clerk to Payne Brothers & Rowe, 70, Finsbury Pavement, E.G. 1898, Aug. 3 PILLING, John Albert, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 1884, Oct. 1 POIBIN, Napoleon Vincent Phillippe, clerk to J. & A. W. Sully & Co., 19 & 21, Queen Victoria Street, E.G. 1904, Feb. 3 PORTER, Herbert, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 1904, Feb. 3 POBTEB, Robert Howie, clerk to Ben. S. Dunn & Co., 10, Coleman Street, E.G. 1903, Nov. 4 POBTEB, Thomas, clerk to Welton, Jones & Co., 5, Moorgate Street, E.G. 1895, May l POTTEB, Gilbert Hicks, clerk to Jackson, Pixley, Browning, Husey & Co., 58, Coleman Street, E.G. 1895, Aug. 7 POWELL, Arthur Richard, clerk to Deloitte, Dever, Griffiths & Co., 4 Lothbury, E.G. 1903, Nov. 4 POWELL, Wallace Hengler, clerk to William B. Keen & Co., 3, Church Court, Old Jewry, E.G. 1891, Aug. 5 PBEST, Charles John, Princes Street Chambers, 2, Princes Street, E.G. 1899, May 3 PBiCE, Frank Steane, clerk to Price, Water- house & Co., 3, Frederick's Place, Old Jewry, E.G. 270 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1895, May 1 PUZEY, Henry, c/o H. M. S. Grover, 10, Coleman Street, E.G. 1903, Feb. 4 QUICK, Herbert Cottam, 56, Disraeli Road, Forest Gate, E. 1887, Aug. 3 BEAD, Thomas Bagnall, " Glenthorne," High Koad, Wood Green, N. 1901, Feb. 6 REDFEARN, Sidney Warbrick, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, B.C. 1901, Aug. 7 REED, Edward, B.A., clerk to Price, Water- house & Co., 3, Frederick's Place, Old Jewry, E.G. 1901, Aug. 7 REED, Sydney Amos, clerk to Monkhouse, Stoneham & Co., 695, Salisbury House, London Wall, E.G. 1903, Aug. 5 REES, Richard Walter John, clerk to J. H. Alston, Aldermary House, 60, Watling Street, E.G. 1904, Feb. 3 REID, Percy Scott, 24, Heathfield Road, Acton, W. 1903, May 6 RICHARDS, William, clerk to Hays, Akers & Hays, Worcester House, Walbrook, E.G. 1904, Feb. 3 RiCHABDSON, Edward Percival, clerk to H. C. Richardson, 56 & 57, Finsbury Circus Build- ings, E.G. 1888, May 2 RIGBY, Josiah Kendall, clerk to Jackson, Pixley, Browning, Husey & Co., 58, Coleman Street, E.G. 1901, Feb. 6 RIXON, Arthur Chicheley, clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.G. 1904, Feb. 3 RoBBiNS, Alfred Septimus, clerk to F. J. Livesey, 41, Finsbury Pavement, E.G. 1904, May 4 ROBEBTSON, James Alexander, clerk to A. H. P. Stoneham, 30 & 31, St. Swithin's Lane, E.G. 1904, Feb. 3 ROBINSON, Graham Henry, clerk to Cooper Brothers & Co., 14, George Street, Mansion House, E.G. 1901, May 1 ROBINSON, Thomas, 9, Serle Street, Lincoln's Inn, W.G. 271 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associate not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1900, May 2 BOLFE, George Samuel Blackburn, clerk to Mellors, Basden & Co., 33, St. Swithin's Lane, E.G. 1883, Oct. 3 KOSHER, Percy White, 11, Queen Victoria Street, E.G. 1898, Aug. 3 BOWLES, Francis Lawrence, clerk to William B. Keen & Go., 3, Church Court, Old Jewry, E.G. 1904, Feb. 3 BUSH, Henry John, " Leighton," Hatherley Crescent, Sidcup. 1900, May 2 SAMUELSON, Julian Ulric Metzenberg, clerk to Hart Brothers, Tibbetts, Heiron & Co., 30, Moorgate Street, E.G. 1900, NOV. 7 SANDEMAN, William James, clerk to Poppleton & Appleby, 3, Barbican, E.G. 1900, Feb. 7 SANDERS, Frederick, " Belmont," Selhurst Boad, South Norwood, S.E. 1899, Feb. 1 SANKEY, Leslie Bichard, clerk to Price, Water- house & Co., 3, Frederick's Place, Old Jewry, E.G. 1904, Feb. 3 SAVAGE, Stanley Edward Herbert, clerk to Thos. S. Wederell & Co., 75, Coleman Street, E.G. 1890, Nov. 5 SAVILE, Arthur Cornwallis, clerk to Jackson, Pixley, Browning, Husey & Co., 58, Coleman . Street, E.G. 1899, May 3 SAVILL, Henry Norman, 39, New Broad Street, E.G. 1901, Aug. 7 SAWERS, James, clerk to Gane, Jackson, Jefferys, Wells & Co., 66, Coleman Street, E.G. 1888, May 2 SCOTT, Charles, clerk to Craggs, Turketine & Co., 52, Coleman Street, E.G. 1899, Aug. 2 SCOTT, Hector Munro, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 1899, Feb. 1 SEAMAN, Ernest Eusebius John, clerk to Barnes, Dunn & Boughton, 52, Gracechurch Street, E,C. 272 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OP ADMISSION TO MEMBERSHIP 1880, May 11 SEEAR, John, 25 July 1877 ; 17, Holborn Viaduct, E.G. 1897, Feb. 3 SHEPHERD, George Hubert, clerk to W. B. Peat & Co., 3, Lothbury, E.G. 1903, May 6 SHEPHERD, Maurice Paul, clerk to Knox, Cropper & Co., 16, Finsbury Circus, E.G. 1903, May 6 SHERIDAN, Charles Joseph, clerk to Craggs, Turketine & Co., 52, Coleman Street, E.G. 1890, Aug. 6 SHUBROOK, Arthur Joseph, clerk to J. Shubrook & Co., 9, Gracechurch Street, E.G. 1903, Nov. 4 SIER, Horace Evelyn, clerk to Viney, Price & Goodyear, 99, Cheapside, E.G. 1901, Aug. 7 SIMPSON, Bernard Willott, clerk to W. B. Peat & Co., 3, Lothbury, E.G. 1894, May 2 SIMPSON, Eobert, 420, Salisbury House, London Wall, E.G. 1901, May 1 SMITH, Arthur Niemann, B.A., clerk to Deloitte, Dever, Griffiths & Co., 4, Loth- bury, E.G. 1887, Aug. 3 SMITH, Arthur William, 22, Great Winchester Street, E.G. 1898, May 4 SMITH, Hubert Lanphier, clerk to Cooper Brothers & Co., 14, George Street, Mansion House, E.G. 1899, May 3 SMITH, Shirley, clerk to Crewdson, Youatt & Howard, 17, Coleman Street, E.G. 1904, Feb. 3 SMITH, Stanley George, 10, Stamford Mansions, Stamford Grove East, Upper Clapton, N.E. 1896, Nov. 4 SNEATH, William Cecil, clerk to Price, Water- house & Co., 3, Frederick's Place, Old Jewry, E.C. 1880, May 11 SPENCER, Frank, f 2 Feb. 1880 ; 20, Broad Street Avenue, E.C. 1903, Aug. 5 SPENCER, Maurice Charles, clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.C. 1904, Feb. 3 SPINK, John Harold, 17, Maitland Park Eoad, Haverstock Hill, N.W. 273 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1890, Feb. 5 STAFF, Henry George, 19, Weston Park, Crouch End, N. 1898, Feb. 2 STEVENSON, Frederick Walter, B.A., 46, Ennismore Gardens, S.W. 1902, Aug. 6 STEVENS, Leonard Ridsdale, clerk to Ford, Rhodes & Ford, 81, Cannon Street, E.G. 1904, Mar. 14 STOKER, Irving Noel Thornley, clerk to West- cott, Maskall & Co., 99, Gresham Street, E.G. 1904, Mar. 2 STONE, William Bayford, M.A., clerk to Cash, Stone &Co., 90, Cannon Street, E.G. 1903, Aug. 5 STOW, David Fenwick, clerk to Arthur J. Hill, Vellacott & Co., 1, Finsbury Circus, E.G. 1903, Nov. 4 STRINGER, Ernest Harper, clerk to Trenow & Heisch, 18, St. Helen's Place, E.G. 1902, Aug. 6 STURGES, Henry Holton, Junr., clerk to G. Harber, 2, Guildhall Chambers, Basing- hall Street, E.G. 1880, June 29 STYLES, John Birchmore, clerk to Turquand, Youngs & Co., 41, Coleman Street, E.G. 1903, Nov. 4 SUNLEY, Henry, clerk to W. Sunley, 16 & 17, Devonshire Square, E.G. 1904, Feb. 3 SwiNNERTON, George Ernest, clerk to Frank Hyland & Riches, 81, Cannon Street, E.G. 1895, Nov. 6 SYMMONS, George Vincent, clerk to Arthur Goddard & Co., 46 & 47, London Wall, E.G. 1893, May 10 TATE, John Moyer, clerk to Henry Brown & Son, 36, Victoria Street, S.W. 1895, May 1 TAYLOR, John Stirling, clerk to L. H. Lemon, 32, King Street, Cheapside, E.G. 1880, June 29 TAYLOR, William Emuss, 105, Winchester House, Old Broad Street, E.G. 1899, Feb. 1 TAYLOR, William Peirson, clerk to Tribe, Clarke, Painter & Co., 19, Coleman Street, E.G. 1894, Aug. 1 THOMAS, Harry, 56, Winchester House, Old Broad Street, E.G. s 274 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1901, May 1 THOMSON, Godfrey Heathcote, clerk to Francis Nicholls, White & Co., 14, Old Jewry Chambers, E.G. 1901, Nov. 6 THORNTON, Reginald Walker, 63, Coleman Street, E.G. 1902, Feb. 25 TnuRGOOD, Alfred Nash, clerk to Westcott, Maskall & Co., 99, Gresham Street, E.G. 1904, Feb. 3 TnuRSTON, John Woodhouse, clerk to Evans, Peirson & Co., Portland House, Basinghall Street, E.G. 1897, Aug. 4 THYNNE, George Augustus Carteret, B.A., 67, Eaton Place, S.W. 1880, May 11 TIDDY, Samuel Vesey, f 18 Apr. 1871 ; clerk to James & Edwards, 5, Coleman Street, E.G. 1904, Feb. 3 TODD, Gerald Frederick, clerk to G. N. Read, Son & Co., 44, Gresham Street, E.G. 1892, Feb. 3 TOLLIT, Frederick Stanley, 5, Essex Court, Middle Temple, E.G. 1894, Feb. 7 ToMLiNSON, Thomas Sturge, 6, St. Edmund's Terrace, Regent's Park, N.W. 1903, Feb. 4 TUCKER, Arthur Henry, clerk to J. D. A. Norris, Suffolk House, Laurence Pountney Hill, E.G. 1890, Feb. 5 TURNER, William Albert, 85, Gracechurch Street, E.G. 1888, Feb. 1 TYACKE, Richard Andrew, 49, Chancery Lane, W.C. 1900, Feb. 7 URWiN, Michael, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 1900, Feb. 7 VAN DE LINDE, Frederick Gerard, clerk to Gerard van de Linde & SOD, 50, Gracechurch Street, E.G. 1902, Feb. 5 VAN DE LINDE, Henry Arthur, clerk to Gerard van de Linde & Son, 50, Gracechurch Street, E.G. 1900, Aug. 22 VINCENT, Joseph Walter, clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.G. 275 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1904, Feb. 3 ViNEY,Walter Ewart, clerk to Black, Geoghegan & Till, 8, Old Jewry, E.G. 1901, Feb. 6 WATTE, William Henry, Junr., 43, Elgin Avenue, Maida Vale, W. 1897, Aug. 4 WAKLEY, Archibald, 76A, Westbourne Grove, Bayswater, W. 1896, Feb. 5 WALKER, Charles Stanley, 21, Kilburn Priory, N.W. 1881, Jan. 12 WALKER, James Alexander, 33, Waldegrave Road, Upper Norwood, S.E. 1900, Aug. 1 WALLIS, George Cooper Arthur Cecil Los- combe, clerk to James Fraser & Sons, Langthorn House, 31, Copthall Avenue, E.G. 1902, Feb. 5 WALSHE, Holwell Hely Hutchinson, clerk to Cooper Brothers & Co., 14, George Street, Mansion House, E.G. 1890, Feb. 5 WALTERS, Norman Clayton, Artillery Mansions, Westminster, S.W. 1903, Aug. 5 WATERHOUSE, Nicholas Edwin, B.A., clerk to Price, Waterhouse & Co., 3, Frederick's Place, Old Jewry, E.G. 1901, Feb. 6 WEATHERLEY, Charles Frederick, clerk to P. L. Ellis, Maw & Co., 268 to 270, Salisbury House, London Wall, E.G. 1901, Feb. 6 WEATHERLEY, Louis Henry, clerk to Cooper Brothers & Co., 14, George Street, Man- sion House, E.G. 1901, Aug. 7 WEATHERSTONE, Herbert, clerk to Welton, Jones & Co., 5, Moorgate Street, E.G. 1891, Feb. 4 WEBSTER, Percy Joseph, " Haseley," 12, Drayton Green Road, West Ealing, W. 1895, May 1 WESTRON, Charles William, 11, Throgmorton Avenue, E.G. 1880, July 21 WHEELER, Samuel, 3, King's Bench Walk, Temple, E.G. 1903, Feb. 4 WHELDON, William Cropper, 13, Hillmarton Road, Camden Road, N. s2 276 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DVTE OF ADMISSION TO MEMBERSHIP 1903, May 6 WHiTEHiLL, Bertram William Mayell, clerk to P, P. Walter & Co., 16 ; Basinghall Street, E.G. 1895, Feb. 6 WHITTLE, Edward Alfred, clerk to Turquand, Youngs & Co., 41, Coleman Street, E.G. 1903, Feb. 4 WiCKHAM, Harry Turberville, clerk to Bolton, Pitt & Breden ; 140, Leadenhall Street, E.G. 1903, Feb. 16 WIGFIELD, Alan Eskholme, 3, Filey Avenue, Stamford Hill, N. 1899, May 3 WIGHTMAN, Herbert Osborne, clerk to E. Littlejohn, Wilson & Co., 20, Bucklersbury, E.G. 1903, Aug. 5 WILD, Ernest William, clerk to Price, Water- house & Co., 3, Frederick's Place, Old Jewry, E.G. 1903, Feb. 4 WILDASH, George Frederick, clerk to Pannell & Co., 13, Basinghall Street, E.G. 1904, Feb. 3 WILKS, Frank Stanley, clerk to Bourner, Bullock, Andrew & Co., Bush Lane House, Cannon Street, E.G. 1902, Aug. 6 WILLIAMS, Leonard Pascoe, clerk to Turquand, Youngs & Co., 41, Colernan Street, E.G. 1891, Feb. 4 WILSON, Lorraine, Drapers' Hall, Throgmorton Street, E.G. 1901, May 1 WINDER, Walter, Kent House, Walm Lane, Cricklewood, N.W. 1883, Feb. 7 WooDHOUSE, Lister, Westminster City Hall, Charing Cross Road, W.C. 1901, Feb. 6 WooDTHORPE, John Brinkler, clerk to Wood- thorpe, Bevan & Co., Leadenhall Buildings, Leadenhall Street, E.G. 1904, May 4 WOODTHORPE, William Ernest, clerk to Wood- thorpe, Bevan & Co., Leadenhall Buildings, Leadenhall Street, E.G. 1903, Feb. 4 WRIGHT, Edmund Cecil, 75, Larkhall Rise, Clapham, S.W. 277 TOPOGRAPHICAL LIST OF MEMBERS LONDON continued. Associates not in Practice. DATE OP ADMISSION TO MEMBERSHIP 1903, Aug. 5 WRIGHT, George Maurice, clerk to Hibberd, Bull & Co., 30, Coleman Street, E.G. 1887, Feb. 2 WRIGHT, Wilson, 19 & 20, Union Bank Buildings, Holborn Circus, E.G. 1901, Aug. 7 WYLLIE, John Sbaw, clerk to Deloitte, Dever, Griffiths & Co., 4, Lothbury, E.G. 1902, Feb. 5 WYNN, Allan Herbert, clerk to Welton, Jones & Co., 5, Moorgate Street, E.G. 1899, Feb. 1 YOUATT, Gerald, clerk to Crewdson, Youatt & Howard, 17, Coleman Street, E.G. LONGTON. Staffordshire. Associates in Practice. 1894, Aug. 1 BLADEN, Joseph Clement, (Bourner, Bullock & Co.), 22, Market Street. 1883, Aug. 1 BOURNER, Arthur Charles, (Bourner, Bullock & Co.), 22, Market Street. 1891, Feb. 4 BULLOCK, Charles Ernest, (Bourner, Bullock & Co.), 22, Market Street. 1888, Aug. 1 CLARK, Richard Ecroyd, (Bourner, Bullock & Co.), 22, Market Street. LOUGHBOROUGH. Leicestershire. Fellows. 1884, Aug. 6 HOPPS, John Alfred, F.C.A. 3 Feb. 1892 ; (Hopps & Bankart), 4, High Street. 1880, May 11 WiLSHERE, Herbert William, 28 Dec. 1877 ; F.C.A. 14 Jan. 1903, Bank Chambers. Associate in Practice. 1889, Feb. 6 BANKART, George Spencer, (Hopps & Bankart), 4, High Street. 278 TOPOGRAPHICAL LIST OF MEMBERS LOWESTOFT. Suffolk. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 BLAKE, Lovewell, 1 Feb. 1872 ; F.C.A. 22 Sep. 1880; (Lovewell Blake & Co.), 148, High Street. 1894, Feb. 7 HURR, James, F.C.A. 6 Aug. 1902 ; (Lovewell Blake & Co.), 148, High Street. 1893, Aug. 2 LARK, Albert Ernest James, F.C.A. 3 Aug. 1898; (Lovewell Blake & Co.), 148, High Street. Associates in Practice. 1898, Aug. 3 FLOWER, William Tacon, (Lovewell Blake & Co.), 148, High Street. 1902, Feb. 5 SAYER, Herbert, 40, London Road. LUTON. Bedfordshire. Fellow. 1893, Nov. 1 CREW, Bernardo Thomas ; F.C.A. 7 Aug. 1901. Associates in Practice. 1902, Aug. 6 ODELL, Oswald Facer, (Odell & Tyndall), 36, Castle Street. 1901, Feb. 6 TYNDALL, Edward Warren, (Odell & Tyndall), 36, Castle Street. MACCLESFIELD. Cheshire. Associate in Practice. 1899, Feb. 1 BRiGGS, Stanley Bruce, (Ibeson & Briggs), 76, Derby Street. Associates not in Practice. 1896, Feb. 5 HERRiNGSHAW, John William, Town Hall. 1889, Feb. 6 HICK, Albert Henry, " Belle Grove," Park Lane. MAIDSTONE. Kent. Fellow. 1884, Feb. 6 HYLAND, Frank, F.C.A. 1 Nov. 1899; (Frank Hyland & Biches), West Borough Chambers. 279 TOPOGRAPHICAL LIST OF MEMBERS MANCHESTER. Lancashire. Fellows. DATE OP ADMISSION TO MEMBERSHIP 1884, . Apr. 2 APPLEBY, William, (Appleby & Wood), 40-43, Deansgate Arcade. L880, Nov. 3 a AsHTON, John, clerk to Ashton & Campbell, 46, Market Street. 1880, May 11 AsHWOETH, William, ** 5 July 1875 ; U 7 Mar. 1879 ; (Ashworth, Mosley & Co.), 45, Spring Gardens. 1883, July 4 BLACK, Richard, 20, Edge Lane, Chorlton- cum-Hardy. 1886, May 5 BLAKEY, James, F.C.A. 6 Feb. 1901 ; (Butcher, Litton & Pownall), 42, Spring Gardens. 1881, Apr. c BLOW, Alfred Lister, F.C.A. 1 Feb. 1888; (Josolyne, Miles & Blow), 21, Spring Gardens. 1880, Sep. ,22 BOAEDMAN, James, F.C.A. 6 Dec. 1882 ; (James ,. Boardman & Co.), Marsden Chambers, 10. Marsden Street. 1888, May 2 BEEWIS, Arthur Stephen, F.C.A. 4 May, 1904 ; , (Thomas Horsfield & Co.), 60, King Street. 1880, May 11 BEiDGFOED, Frederick, IT 16 Feb. 1871 ; (J. R. Bridgford & Sons), 28, Cross Street. 1880, May 11 BEIDGFOED, Sir Robert, K.C.B., II 16 Feb. 1871; (J. R. Bridgford & Sons), 28, Cross Street. 1880, Sep. 22 BEODEEiCK, Lonsdale, (Broderick, Boardman & Co.), 104, King Street. 1884, Mar. 5 BEOWN, Benjamin, Carlton Buildings, 17, Cooper Street. 1880, May 11 BEOWNiNG, Thomas, ; 11 16 Feb. 1871 ; 18, Booth Street. 1889, Aug. 7 BUTTEEFIELD, John, (Butterfield & Hartman), 3, North Parade. 1893, Aug. 2 CAETEE, Roger Neale, F.C.A. 14 Jan. 1903; (Carter & Chaloner), 16, Kennedy Street. 1888, Aug. i CHAELESWOETH, Arthur, F.C.A. 3 Feb. 1904 77, King Street. a Not in Practice 280 TOPOGRAPHICAL LIST OF MEMBERS MANCHESTER continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1893, Feb. 1 COLLIER, Bennett, F.C.A. 2 Feb. 1898 ; (Edwin Collier & Co.), 62, King Street. 1892, Feb. 3 CouTTS, Robert Milne, F.C.A. 3 Feb. 1904 ; (Nasmith, Coutts & Co.), 40, Brazennose Street. 1880, May 11 CREWDSON, Ernest, f 9 May 1877 ; F.C.A. 29 June 1880; (Jones, Crewdson & Youatt), 7, Norfolk Street. 1885, Aug. 5 DANN, John, F.C.A. 7 May, 1902 ; (Middleton, Dann & Co.), Marsden Chambers, 10, Marsden Street. 1887, May 4 DEABDEN, William, F.G.A. 1 Feb. 1899 ; (Thomas Horsfield & Co.), 60, King Street. 1898, Feb. 2 EDWARDS, Ernest Booth, F.C.A. 13 Jan. 1904 ; (Edwards & Leach), 67, Mosley Street. 1880, May 11 GARNETT, John Philip, ** 7 Feb. 1876; F.C.A, 7 June 1882 ; (David Smith, Garnett & Co.), 22, Booth Street. 1894, Feb. 7 GILLIES, Andrew Archer, 46, Brown Street. 1880, May 11 GRAHAM, John Joseph, IT 23 Apr. 1872 ; (John J. Graham & Co.), 77, King Street. 1880, Sep. 22 GREGORY, Theodore, (Morris, Gregory, Holmes & Hansford), 32, York Street. 1880, May 11 GUTHRIE, Edwin, Abington Street. 1880, Sep. 22 BAKER, Joseph Henry, (Baker Bros. & Halford), 44, Abington Street. 1887, Aug. 3 FRESHWATER, Herbert William, (A. C. Palmer & Co.), St. Giles' Chambers. 1898, Feb. 2 HILL, Charles Arthur Tregelles, (Arthur J. Hill, Vellacott & Co.), Lloyd's Bank Build- ings, St. Giles' Square. 1882, Mar. i LAW, James Edward, Wellington Chambers, 35, Wood Street. 1901, Aug. 7 WOODWARD, James Sherwin, (E. P. Steeds), HA, Abington Street. Associate not in Practice. 1904, May 4 PALMER, Harry Claude, clerk to A. C. Palmer & Co., St. Giles' Chambers. NORTH SHIELDS. Northumberland. Associate in Practice. 1893, Aug. 2 DAVY, William Henry, 28, Bedford Street. Associate not in Practice. 1895, May 1 HILL, Alfred Ernest, Cleveland House. 307 TOPOGRAPHICAL LIST OF MEMBERS . Norfolk. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1897, Feb. 3 BuLLiMORE, Thomas, Old Bank of England Court, Queen Street. 1897, Feb. 3 CuLLEY, Frederick Samuel, Queen Street. 1880, May 11 GOULD, Harry Pearce, 25 Nov. 1874 ; F.C.A. 9 Mar. 1881; (H. P. Gould & Son), 8, Upper King Street, Associates in Practice. 1903, Feb. 4 GOULD, George Roche, (H. P. Gould & Son), 8, Upper King Street. 1900, Aug. 1 HABMAN, George Durant, The Capital & Counties Bank Chambers, 16, The Walk. NOTTINGHAM. Fellows. 1880, Sep. 22 BASDEN, Duncan Frederic, F.C.A. 2 Aug. 1882 ; (Mellors, Basden & Mellors), 1, King John's Chambers, Bridlesmith Gate. J892, Feb. 3 DERBYSHIRE, Job Nightingale, F.C.A. 5 May 1897 ; (Derbyshire Brothers), Bentinck Buildings, Wheeler Gate. ,1884, Oct. i DERBYSHIRE, Samuel Patrick, F.C.A. 5 Feb. 1890; (Derbyshire Brothers), Bentinck Buildings, Wheeler Gate. -1885, Feb. 4 DuROSE, Arthur, F.C.A. 1 Feb. 1899 ; (Hubbart & Durose), 10, South Parade. 71887, May 4 HAMILTON, William Robert, F.C.A. 6 Feb. 1895; (W. R. Hamilton & Co.), Armitage Chambers, Victoria Street. zlSSO, May 11 HUBBART, Henry Edward, 7 Jan. 1880; F.C.A. 1 Feb. 1899 ; (Hubbart & Durose), 10, South Parade. .1880, May 11 LEMAN, Thomas, 30 Jan. 1878 ; F.C.A. 22 Sep. 1880; (Leman & Sons), 1, St. Peters Church Walk. J880, May 11 MELLORS, Robert, 26 Mar. 1872 ; F.C.A. 7 Mar. 1883 ; (Mellors, Basden & Mellors), 1, King John's Chambers, Bridlesmith Gate. u 2 308 TOPOGRAPHICAL LIST OF MEMBERS NOTTINGHAM continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1887, Feb. 2 MELLOBS, Thomas Galland, F.C.A. 3 Feb. 1892 ; (Mellors, Basden & Mellors), 1, King John's Chambers, Bridlesmith Gate. 1887, Feb. 2 SANDS, Richard, F.C.A. 6 Feb. 1901; (Sands- & Flinders), City Chambers, South Parade. Associates in Practice. 1898, Nov. 2 ATKIN, Francis, Cobden Chambers, Pelham Street. 1894, Aug. 1 BAGGALEY, Robert Bartle, (Baggaley & West),. Albion Chambers, King Street. 1901, Feb. 6 BROWNE, Ernest Arthur, (Derbyshire Brothers),. Bentinck Buildings, Wheeler Gate. 1889, May 1 CHAMBERLAIN, Arthur John, St. Peter's Church Walk. 1898, Nov. 2 Cox, Frederick Berridge, Rock House, Basford.. 1882, May 3 CROSS, Edward Folkingham, Cobden Chambers,, Pelham Street. 1898, Nov. 2 FLINDERS, Richard Tookey, (Sands & Flinders),. City Chambers, South Parade. 1895, Feb. 6 GARRY, Henry Stanley, 9, Clipstone Avenue. 1880, Nov. 3 GATH, Walter, Prudential Buildings, Queen Street. 1880, May 11 HALL, Samuel, 30 June 1875 ; (S. Hall & Son),. Queen's Chambers, King Street. 1899, Aug. 2 HALL, Samuel Taylor, (S. Hall & Son), Queen's Chambers, King Street. 1898, Aug. 3 LEIVERS, Abraham Roberts, (Derbyshire Brothers), Bentinck Buildings, Wheeler Gate. 1897, May 5 LEMAN, Frank, (Leman & Sons), 1, St. Peter's Church Walk. 1892, Nov. 2 LEMAN, Thomas Charles, (Leman & Sons), 1, St. Peter's Church Walk. 1900, Nov. 7 MELLORS, Archibald Galland, (Mellors, Basden & Mellors), 1, King John's Cham- bers, Bridlesmith Gate. 309 TOPOGRAPHICAL LIST OF MEMBERS jN"OTTINGHAM continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1897, Feb. 3 MOORE, George McDowell, Burton Buildings, Parliament Street. 1896, Aug. 5 PAGE, Kobert Alexander, (Rogers, Son & Page), Milton Chambers, Milton Street. 1887, Feb. 2 RHODES, Robert Burns, 18, Low Pavement. 1892, Aug. 3 ROGERS, Alfred Charles Woodrofie, (Rogers, Son & Page), Milton Chambers, Milton Street. 1881, June 1 ROGERS, Charles, (Rogers, Son & Page), Milton Chambers, Milton Street. 1884, Dec. 3 SACKETT, Edward Gaskell, 1, Middle Pavement. 1893, Nov. 1 SAYWELL, Edmund Isaac, Brougham Chambers, 6, Wheeler Gate. 1894, Nov. 7 WARMAN, Henry Brasnett, 2, King's Walk. 1903, Feb. 4 WEST, William John, (Baggaley & West), Albion Chambers, King Street. Associates not in Practice. 1902, Feb. 5 HAYWARD, Alfred John, clerk to Hubbart & Durose, 10, South Parade. 1904, Feb. 3 HILL, Sydney Herbert, clerk to Leman & Sons, 1, St. Peter's Church Walk. 1900, Feb. 7 JEFFERIS, George Herbert, clerk to Mellors, Basden & Mellors, 1, King John's Chambers, Bridlesmith Gate. 1897, Feb. 3 KEETLEY, James, clerk to Mellors, Basden & Mellors, 1, King John's Chambers, Bridle- smith Gate. 1901, Feb. 6 KNIGHT, Thomas Crumpton, 1, Oliver Street. 1897, May 5 MERCHANT, Frank, clerk to A. J. Chamberlain, St. Peter's Church Walk. 1902, Feb. 5 PAIN, Charles John, clerk to Hubbart & Durose, 10, South Parade. 1904, Feb. 3 RICHARDS, Percival Preston, clerk to Rogers, Son & Page, Milton Chambers, Milton Street. 310 TOPOGRAPHICAL LIST OF MEMBERS NOTTINGHAM continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1902, Feb. 5 ROE, Alfred Ernest, clerk to Hubbart & Durosei. 10, South Parade. 1899, Feb. 1 SMIRK, Walter, clerk to A. J. Chamberlain,. Sc. Peter's Church Walk. 1900, Feb. 7 STEVENS, Frederick William, clerk to Mellors,. Basden & Mellors, 1, King John's Chambers, Bridlesmith Gate. 1901, Aug. 7 TAYLOR, Cecil George, clerk to Leman & Sons,. 1, St. Peter's Church Walk. 1903, Feb. 4 TAYLOR, John Godfrey, clerk to Mellors, Basden & Mellors, 1, King John's Chambers, Bridlesmith Gate. 1904, Feb. 3 WATTS, William Harold, clerk to W. R. Hamilton & Co., Armitage Chambers, Victoria Street. 1902, Feb. 5 WINKLEY, Horace John, clerk to Hubbart & Durose, 10, South Parade. OLDHAM. Lancashire. Fellows. 1889, Nov. 6 ATKINS, John Charles, 19, Queen Street. 1897, Feb. 3 BERRY, John, 27, Union Street. 1898, Nov. 2 BRIERLEY, John, 24, Clegg Street. 1898, Aug. 3 NEILD, John, (James Hardman & Co.), 9,. Church Terrace. 1895, May 1 ScHOLES, Jonathan, Retiro Chambers, York- shire Street. 1880, Nov. 3 SHAW, William, 25, Union Street. 1898, Aug. 3 TAYLOR, Robert, 9, Church Lane. 1881, Nov. 2 WRIGLEY, Roscoe, (William Wrigley & Son), 9, Clegg Street. Associates in Practice. 1898, Aug. 3 HAZLEHURST, Howard Walton, (Hulton & Hazlehurst), 16, Clegg Street. 1897, Feb. 3 WRIGLEY, Alan, (William Wrigley & Son), 9 } . Clegg Street. 311 TOPOGRAPHICAL LIST OF MEMBERS ORE. Sussex. Associate not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1880, Nov. 3 KEARTON, George Henry, "Hurst Dene." OSWALDTWISTLE, near Accrington. Lancashire. Fellow. 1880, May 11 SANDEMAN, William, II 5 July 1875; 189, Union Road. OSWESTRY. Shropshire. Fellows. 1880, May 11 CouLSON, William Watson, 20 June 1877; F.C.A. 3 Dec. 1884 ; Oswald Road. 1889, May 1 WILLIAMS, Charles Edmondson, Salop House, Salop Road. OXFORD. Fellows. 1893, Aug. 2 HAINES, Charles Frederick, Bank Chambers, 2 & 3, High Street. 1894, Feb. 7 MALLAM, John Stewart, F.C.A. 6 Feb. 1901 ; 6, Cornmarket Street. 1880, May 11 PRESTON, Arthur Edwin, 31 Oct. 1877; F.C.A. 6 Dec. 1882 ; 55, Cornmarket Street. Associate in Practice. 1903, Aug. 5 WEBB, Herbert John, (Thornton, Webb & Co.), Bank Chambers, Carfax. Associates not in Practice. 1895, Feb. 6 ELSOM, John, clerk to A. E. Preston, 55, Cornmarket Street. 1887, Aug. 3 WENN, Joseph Henry Hume, clerk to A. E. Preston, 55, Cornmarket Street. OXSHOTT. Surrey. Associate not in Practice. 1900, Feb. 7 MoRBiSH, Ralph Stewart, " Oaklands." TOPOGRAPHICAL LIST OF MEMBERS PENRITH. Cumberland. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1889, May 1 WATSON, James, (James Watson & Son), King Street. 1890, Aug. 6 WATSON, James, Junr., (James Watson & Son), King Street. PETERBOROUGH. Northamptonshire. Fellow. 1880, May 11 SMART, John Rich, 28 Nov. 1877 ; F.C.A. 6 Feb. 1901 ; Queen Street. PINNER. Middlesex. Associate not in Practice. 1902, Aug. 25 STONE, John Percy, " Woodridings." PLYMOUTH. Devonshire. Fellows. 1892, Aug. 3 BROMHEAD, Robert, F.C.A. 5 Aug. 1903 ; 11, Princess Square. 1895, Feb. 6 C/HAMPNESS, Charles Henry, F.C.A. 6 Nov. 1901 ; (J. H. Champness, Corderoy & Co.), 5, George Street. 1880, May 11 CHAMPNESS, John Henry, f 7 Aug. 1878 ; F.C.A. 4 Aug. 1880; (J. H. Champness, Corderoy & Co.), 5, George Street. 1880, May 11 LUXON, William, 27 Jan. 1880 ; F.C.A. 22 Sep. 1880; (William Luxon, West & Co.), Central Exchange. Associates in Practice. 1899, Feb. 1 BAGNALL, Bernard Thomas, 49, Beechwood Avenue. 1887, May 4 DAWE, Frederick William, (F. W. Dawe, Hicks & Co.), Devon & Cornwall Bank Chambers, Bedford Street. 313 TOPOGRAPHICAL LIST OF MEMBERS PLYMOUTH continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1886, May 5 HICKS, George, (F. W. Dawe, Hicks & Co.), Devon & Cornwall Bank Chambers, Bedford Street. 1898, Feb. 2 WEST, Frederic, (William Luxon, West & Co.), Central Exchange. 1900, Aug. 31 WILLOUGHBY, Frederick Courtenay, (Arliss & Willoughby), 28, Westwell Street. PONTYPRIDD. Glamorganshire. Associates in Practice. 1880, May 11 JENKINS, John, 30 Jan. 1873; (Jenkins & Jones). 1891, Nov. 4 JONES, John Griffith, (Jenkins & Jones). POOLE. Dorsetshire. Fellow. 1880, July l WHEATLEY, Francis Gwynne, F.C.A. 5 Jan. 1881. PORTSMOUTH. Hampshire. Fellows. 1900, Feb. 7 CLOVER, Robert, (Edmonds, Son& Clover), 70, Commercial Road. 1890, Feb. 5 EDMONDS, Ernest, ; F.C.A. 6 Feb. 1895; (Edmonds, Son & Clover), 70, Commercial Road. Associates in Practice. 1901, Feb. 22 CASEY, Arthur Bertrand, (Thos. H. Casey & Son), Pearl Buildings. 1880, May 11 CASEY, Thomas Henry, 30 Dec. 1878 ; (Thos. H. Casey & Son), Pearl Buildings. 314 TOPOGRAPHICAL LIST OF MEMBERS PORTSMOUTH continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1894, Nov. 7 HUNT, William Frederick James, Cambridge- Junction, High Street. 1898, Aug. a JEFFERY, Albert, Pearl Buildings, Commercial. Road. Associate not in Practice. 1901, Feb. 6 LOWERY, Robert Simpson, clerk to Edmonds,. Son & Clover, 70, Commercial Road. PRESTON. Lancashire. Fellows. 1880, Aug. 4 CRANE, Thomas Henry, F.C.A. 1 Mar. 1882 ;. (Davies & Crane), 5, Winckley Street. 1880, May 11 DAVIES, Henry, 15 May 1872 ; F.C.A. 29- June 1880; (Davies & Crane), 5, Winckley Street. 1891, Aug. 5 DAVIES, Walter, F.C.A. 15 Jan. 1902 ; (Davies- & Crane), 5, Winckley Street. 1880, May 11 MOORE, William Lewis, ** 18 Apr. 1879;. F.C.A. 4 Feb. 1885 ; 32, Ribblesdale Place. 1892, Feb. 3 SaiALLEY, Robert Edwin, F.C.A. 1 Feb. 1899 ; (Moore & Smalley), 9, Chapel Street. 1880, May 11 THORP, Titus, ** 27 May 1879; F.C.A. 1 Aug. 1883; (Titus Thorp & Ainsworth), ll r Winckley Street. Associates in Practice. 1886, Aug. 4 AINSWORTH, William Houghton, (Titus Thorp & Ainsworth), 11, Winckley Street. 1901, Feb. 6 BEE, Henry Parker, (T. & H. P. Bee), 13, Chapel Street. 1883, Aug. 1 BEE, Thomas, (T. & H. P. Bee), 13, Chapel Street. 1884, Jan. 9 RUSHTON, Thomas, (Rushton & Toulmin), 45,. Fishergate. 315 TOPOGRAPHICAL LIST OF MEMBERS PRESTON continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1896, May 6 SwARBBiCK, William Ignatius, 4, Chapel Street. 1886, May 5 TODD, James, 3, Winckley Square. 1899, Feb. 1 TouLMiN, George Fisher, (Rushton & Toulmin),. 45, Fishergate. 1899, Aug. 2 WILLMOTH, Walter John, 53, Lune Street. Associates not in Practice. 1904, Feb. 3 BAILEY, Thomas Henry, clerk to Moore &r Smalley, 9, Chapel Street. 1901, May 1 BOND, Sydney Hubert, clerk to Titus Thorp & Ainswortb, 11, Winckley Street. 1903, May DRYDEN, Ronald, clerk to Titus Thorp & Ainsworth, 11, Winckley Street. 1901, May 1 GRIFFITHS, Noel Marshall, 19, Frenchwood Street. 1904, Feb. 3 HARDING, John Charles, 1, Ribblesdale Place. 1883, Nov. 7 HORNBY, Richard, clerk to Davies & Crane, 5,. Winckley Street. 1903, Mar. 11 WmTEHEAD, Sam, clerk to Davies & Crane, 5, Winckley Street. PTJKLEY. Surrey. Associate not in Practice. 1895, Feb. 6 DEWHiRST, John, " Holmroyd," Russell Hill. BEADING. Berkshire. Fellow. 1897, Aug. 4 WEST, Arthur Gould, F.C.A. 14 Jan. 1903; Market Place. Associates in Practice. 1891, Feb. 4 ALLNATT, Blake Pearman, 2, Forbury. 1880, May 11 EGGiNTON, John, 27 Feb. 1873 ; (Egginton & Son), 150, Friar Street. 316 TOPOGRAPHICAL LIST OF MEMBERS HEADING continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1896, Feb. 5 FRANCIS, Ernest, 172, Friar Street. 1886, Aug. 4 REYNOLDS, Sylvanus Arthur, 62, London Street. Associates not in Practice. 1898, Aug. 3 BETTEBIDGE, Edward, 116, Broad Street. 1902, Feb. 5 MOBTON, Henry Joseph, B.A., 4, Eldon Road. REDDITCH. Worcestershire. Associates in Practice. 1898, Feb. 2 DixoN, Ralph, Victoria Buildings, Evesham Street. 1881, June 1 HARRISON, Charles, 59, Prospect Hill REDHILL. Surrey. Fellow. 1885, May 6 SIMMONS, Alfred, F.C.A. 1 Feb. 1899; 12, Station Road. RICHMOND. Surrey. Fellow. 188S, May 2 METZNER, Percy Estcourt, F.C.A. 7 Feb. 1900 ; (Metzner & Sprague), 40, George Street. ROCHDALE. Lancashire. Associates in Practice. 1902, May 7 HOLT, James, (Lysons, Holt & Co.), 3, Baillie Street. 1899, Aug. 2 LYSONS, Herbert Stewart, (Lysons, Holt & Co.), 3, Baillie Street. ROCHESTER,. Kent. Associate in Practice. 1901, Aug. 7 MACKIE, Duncan Lindsay, 135, Eastgate. Associate not in Practice. 1900, May 2 BERTENSHAw, Charles Henry, clerk to D. L. Mackie, 135, Eastgate. 317 TOPOGRAPHICAL LIST OF MEMBERS BOMFOBD. Essex. Associate in Practice. DATE OF ADMISSION TO MEMBERSHIP 1886, Feb. 3 THORNTON, James Henry, Crown Chambers,. South Street. BOMILEY. Cheshire. Associate not in Practice. 1893, Aug. 2 SPEDDING, James Walter, " Sandycroft," Oak: Avenue. BOTHEBHAM. Yorkshire. Fellows. 1892, Feb. 3 AizLEwooD, Alfred Edward, F.C.A. 4 May 1904 ; (Hart, Moss & Co.), 22, Moorgate Street. 1892, Feb. 8 COPLEY, Wilfred Harold, F.C.A. 4 May 1904; (Hart, Moss & Co.), 22, Moorgate Street. 1880, May 11 HART, Henry, ft 26 Sep. 1879 ; (Hart, Moss & Co.), 22, Moorgate Street. 1880, May 11 Moss, Charles Herbert, 21 Apr. 1875 ; ff 12. Mar. 1878 ; (Hart, Moss & Co.), 22, Moorgate Street. Associates in Practice. 1894, Feb. 7 HODGSON, George Herbert, (Hart, Moss & Co.),, 22, Moorgate Street. 1893, Aug. 2 ROBERTS, George William, 8, Moorgate Street. Associate not in Practice. 1897, Aug. 3 NICHOLSON, Robert Goldthorpe, Town Hall. BOYSTON Hertfordshire. Associate not in Practice. 1902, Feb. 5 GRUNDY, Charles Victor, " The Sycamores." 318 TOPOGRAPHICAL LIST OF MEMBERS KTTNCORN. Cheshire. Fellow. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 KNIGHT, George Jepson, 28 July 1875 ; F.C.A. 5 Jan. 1881 ; 44, High Street. Associate in Practice. i860, Oct. 6 LIGHTBURN, John Wilson, (J. W. Lightburn & Son), 85, High Street. ST. ALBANS. Hertfordshire. Associate not in Practice. 1889, Aug. 7 WATERHOUSE, Tinsley, tc Virdale." .ST. ANNE'S-ON-SEA. Lancashire. Associate not in Practice. 1895, May 1 PICKIN, Lewis Edwin, 33, Glen Eldon Eoad. -ST. AUSTELL. Cornwall. Associate in Practice. 1881, Dec. 7 KINSMAN, Thomas, Bank Offices. :ST. HELENS. Lancashire. Fellow. 1892, Feb. 3 MOUNSEY, William Edward, F.C.A. 3 Feb. 1897 ; (Lewis & Mounsey), 9, Hardshaw Street. Associates in Practice. 1889, Aug. 7 BOURNE, John Howe, (Lewis & Mounsey), 9, Hardshaw Street. 1887, Nov. 2 HAMMILL, John, (Ham mill & Marsh), Bank Chambers, Hardshaw Street. 1881, Apr. 6 MARSH, Frederick William, (Hammill & Marsh), Bank Chambers, Hardshaw Street. 1901, Feb. 6 MOUNSEY, Charles Harrison, (Lewis & Mounsey), 9, Hardshaw Street. 319 TOPOGRAPHICAL LIST OF MEMBERS SALE. Cheshire. Associate not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1904, Feb. 25 HASHIM, Alexander George, Leith Road. SALISBURY. Wiltshire. Fellow. 1881, Nov. 2 FISHER, MoDey Clarke, 95, Crane Street. Associate in Practice. 1900, Feb. 7 FLETCHER, Wilfrid, M.A., Crown Chambers. SALTASH. Cornwall. Associate in Practice. 1881, Jan. 5 AosHEAD, Waldegrave Howden, Carkeel. SALTBURN-BY-THE-SEA. Yorkshire. Associate in Practice. 1897, Feb. 3 I'ANSON, Arthur. SCARBOROUGH. Yorkshire. Fellows. 1885, Feb. 4 BRADLEY, Charles Edwin, F.C.A. 5 Feb. 1890 ; (Chas. E. Bradley & Co.), Huntriss Chambers. 1889, May 1 PLATTS, Samuel Charles, (S. C. Platts & Son), York Chambers, Westborough. Associates in Practice. 1898, Feb. 2 NORTH-SMITH, Stanley, 24, Westborough. 1901, Aug. 7 PLATTS, William Henry, (S. C. Platts & Son), York Chambers, Westborough. Associate not in Practice. 1898, Feb. 2 BoBiNSON, William Sleightholm, clerk to Chas. E. Bradley & Co., Huntriss Chambers. 320 TOPOGRAPHICAL LIST OF MEMBERS SHEFFIELD. Yorkshire. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1892, Feb. 3 AizLEWOOD, Alfred Edward, F.C.A. 4 May 1904 ; (Hart, MOSS& Co.), Norfolk Chambers, 55, Norfolk Street. 1894, Feb. 7 BARBER, Albert Duncan, F.C,A. 6 May r 1903 ; (Jarvis Barber & Sons), Alliance Chambers, George Street. 1880, May 11 BARBER, Jarvis William, ; 11 Jan. 1872 ; ft 14 Mar. 1877 ; (Jarvis Barber & Sons), Alliance Chambers, George Street. 1885, Feb. 4 BEST, John William, F.C.A. 7 Feb. 1894; 20 r Bank Street. 1881, Mar. 2 BRINING, William, F.C.A. 7 Aug. 1889; (Septimus Short & Co.), Cairns Chambers, 19, St. James' Street. 1880, May 11 BuRBiDGE, Noel William, }J 19 Dec. 1879; F.C.A. 6 Feb. 1889; (Burbidge & Co.), Hoole's Chambers, 45, Bank Street. 1880, May 11 CAMM, William Henry, 20 June 1872 ; f f 14 Mar. 1877; (Camm, Corbidge & Metcalfe), 17, Bank Street. 1892, Feb. 3 COPLEY, Wilfred Harold, F.C.A. 4 May 1904 ; (Hart, Moss & Co.), Norfolk Chambers, 55, Norfolk Street. 1880, May 11 CoRBiDGE, Cooper, 22 June 1872; ff 14 Mar, 1877; (Camm, Corbidge & Metcalfe), 17, Bank Street. 1880, May 11 EVANS, Robert John, ft 14 Mar, 1877 ; (Macredie & Evans), 26, George Street. 1880, May 11 FRANKLIN, George, 24 Sep. 1879 ; F.C.A. 2 Feb. 1881 ; (George Franklin & Co.), Imperial Chambers, Norfolk Row. 1880, Oct. 6 GILL, Frederick, (Smith & Gill), 14, Norfolk Row. 1880, May 11 GILL, Sam Taylor, JJ 11 Dec. 1877; F.C.A. 1 Feb. 1899 ; Hartshead Chambers. 1880, May 11 HADFIELD, Thomas, 8 Mar. 1872 ; ff 14 Mar. 1877; (Hadfield & Riddell), 1, George Street. 321 TOPOGRAPHICAL LIST OF MEMBERS SHEFFIELD continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 HART, Henry, ff 26 Sep. 1879 ; (Hart, Moss & Co.), Norfolk Chambers, 55, Norfolk Street. 1880, May 11 HAWSON, William George, ff 14 Mar. 1877 ; (W. G. Hawson & Co.), Hartshead Chambers. 1881, Oct. 5 HOLMES, William, F.C.A. 2 Feb. 1898 ; Church Street Chambers. 1880, May 11 MACREDIE, Andrew, f 23 July 1873; ff 14 Mar. 1877 ; (Macredie & Evans), 26, George Street. 1889, Feb, 6 METCALFE, Francis Harry, F.C.A. 3 Feb. 1897 ; (Camm, Corbidge & Metcalfe), 17, Bank Street. 1880, May 11 Moss, Charles Herbert, 21 Apr. 1875 ; ff 12 Mar. 1878; (Hart, Moss & Co.), Norfolk Chambers, 55, Norfolk Street. 1894, May 2 PARKER, John Jones, Independent Buildings, 21, Fargate. 1887, Feb. 2 PARKIN, Thomas Cresswell, F.C.A. 5 Feb. 1902 ; 36, Bank Street. 1890, Feb. 5 SnuTTLEWORTH, Thomas Ernest, B.A. ; F.C.A. 2 Feb. 1898; (T. G. Shuttleworth & Son), Royal Insurance Buildings, Church Street. 1880, May 11 SHUTTLEWORTH, Thomas George, OI ; 15 May 1872 ; ff 14 Mar. 1877 ; (T. G. Shuttleworth & Son), Royal Insurance Buildings, Church Street. 1880, Aug. 4 SIMPSON, Charles, F.C.A. 2 May 1900; Gresham Chambers, Figtree Lane. 1894, Feb. 7 SISSONS, Walter, (Sissons, Platt & Co.), 74, High Street. 1880, May 11 SMITH, William Hubert, 26 Sep. 1877 ; H 2 Apr. 1880 ; F.C.A. 4 Jan. 1882 ; (Hubert Smith & Co.), Midland Chambers, York Street, High Street. 1880, May 11 a STYRiNG, Henry Ashmore, ft 26 Sep, 1879 ; (Styring & Styring), 13, Figtree Lane. a Not in Practice 322 TOPOGRAPHICAL LIST OF MEMBERS SHEFFIELD continued. Fellows. DATE OF ADMISSION TO MEMBERSHIP 1880, May 11 TASKEE, William Fisher, 15 May 1872 ; ft 11 Dec. 1877 ; City Treasurer and Registrar of Corporation Stock and Annuities. 1880, May 11 WATSON, Arnold Thomas, 8 Mar. 1872 ; ft 14 Mar. 1877; (John Watson & Sons), Assay Office, Leopold Street. 1887, Feb. 2 WELLS-SMITH, Henry, F.C.A. 4 May 1904 ; 8, Bank Street. 1880, May 11 WING, William, 6 Jan. 1875 ; ft 14 Mar. 1877 ; King's Chambers, Angel Street. 1838, Feb. 1 WOBTLEY, John, F.C.A. 5 Aug. 1896 ; (Joshua Wortley & Sons), Alliance Chambers, George Street. 1880, May 11 WORTLEY, Joshua, 14 Mar. 1872 ; ft 14 Mar. 1877 ; (Joshua Wortley & Sons), Alliance Chambers, George Street. 1880, May 11 WosTiNHOLM, Joseph Beckett, 20 June 1872 ; tf 14 Mar. 1877 ; (Wostiiiholm & Stevenson), 10, Norfolk Row. Associates in Practice. 1880, May 11 ANDREW, James, 9 Jan. 1873 ; Rodgers Chambers, 63, Norfolk Street. 1883, Feb. 7 APPLEBY, Charles Thomas, (Poppleton, Appleby & Turner), 3, East Parade. 1895, Aug. 7 BARBER, Harold Pciestman, (Jarvis Barber & Sons), Alliance Chambers, George Street. 1902, May 7 BASHFORTH, William, Hoole's Chambers, 45, Bank Street. 1901, Feb. 6 BEARD, Herbert Edwin Percy, Hoole'& Chambers, 45, Bank Street. 1880, May 11 BEDFORD, Frederick, 23 Feb. 1876 ; 68 & 70, Queen Street. 1898, Feb. 2 BENNETT, Edward, (Hubert Smith & Co.), Midland Cnambers, York Street, High Street. 1896, Nov. 4 BLOOMER, Julius Hinton, 10, St. Paul's Parade. a Not in Practice. 323 TOPOGRAPHICAL LIST OF MEMBERS SHEFFIELD continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1883, Dec. 5 CAWOOD, Horace, 68, Eyre Street. 1886, May 5 CLAYTON, William Henry, (Septimus Short & Co.), Cairns Chambers, 19, St. James' Street. 1893, Nov. 1 COLLIEE, Charles Jarvis, 14, St. James' Street. 1897, Feb. 3 DEAKiN, Norris Henry, Foster's Buildings, 22, High Street. 1880, May 11 FOSTER, Frederick Edward, {{ 26 Sep. 1879; (Edwd. S. Foster & Son), 11, St. James' Eow. 1881, Nov. 2 FOXON, Ralph Lowe, Independent Buildings, 21, Fargate. 1885, Nov. 4 GARDNER, Harry Sam, 10, St. James' Street. 1881, Aug. 3 GREENING, George Shuttleworth, (George Franklin & Co.), Imperial Chambers, Norfolk Bow. 1887, May 4 HALLAM, John Bassett, 10, St. James' Street. 1890, May 7 HANCOCK, Jonathan Smith, (Nodder, Hancock & Co.), 25, Church Street. 1897, Aug. 4 HENDERSON, James, 10, St. James' Street. 1894, Feb. 7 HODGSON, George Herbert, (Hart, MOSS& Co.), Norfolk Chambers, 55, Norfolk Street. 1880, May 11 HOLMES, Henry Thomas Edward, 9 Jan. 1873 ; 39, Wostenholm Road. 1902, Feb. 5 JENKINSON, Mark Webster, 8, Norfolk Row. 1889, Feb. 6 LAWTON, Charles Frederick, (Hardy, Lawton & Moulson), 21 & 23, York Street. 1892, Feb. 3 MACREDiE, Andrew William, (Macredie & Evans), 26, George Street. 1887, Feb. 2 MATHER, Sam, (John Watson & Sons), Assay Office, Leopold Street. 1887, May 4 MOULSON, John Marsden, (Hardy, Lawton & Moulson), 21 & 23, York Street. 1880, May 11 PEARSON, Joseph, 24 Sep. 1872 ; 46, Carupo Lane. 1902, Aug. 6 PLATT, Albert Jostph, (Sissons, Platt & Co.), 74, High Street. x 9, 324 TOPOGRAPHICAL LIST OF MEMBERS SHEFFIELD continued. Associates in Practice. DATE OF ADMISSION TO MEMBEKSHIP 1880, Oct. 20 POPPLETON, George Graham, (Poppleton, Appleby & Turner), 3, East Parade. 1895, Aug. 7 RICHARDS, William Arthur, Buckingham Chambers, St. James' Street. 1892, Nov. 2 RIDDELL, Charles Edward, (Hadfield&Riddell), 1, George Street. 1881, Feb. 3 SHORT, Harry, (Short & Webster), Goldsmith's Chambers, 4, York Street. 1881, Nov. 2 STEVENSON, William Robinson, (Wostinholm & Stevenson), 10, Norfolk Row. 1895, Nov. 6 TURNER, Charles, (Poppleton, Appleby & Turner), 3, East Parade. 1881, Dec. 7 WARNER, Arthur Wood, (Charles Warner & Sons), York Chambers, 18, York Street. 1881, Mar. 2 WARNER, Henry Bolton, (Charles Warner & Sons), York Chambers, 18, York Street. 1901, Mar. 11 WATSON, Vincent John, (John Watson & Sons), Assay Office, Leopold Street. 1902, Feb. 5 WEBSTER, George Colin, (Short & Webster), Goldsmith's Chambers, 4, York Street. 1901, Aug. 7 WESTON, Ernest, Heartshead Chambers. 1899, Feb. 1 WmTAKER, Lawrence Anthony, 14, Royal Insurance Buildings, Church Street. 1903, Aug. 5 WING, William Delanoy, 7, North Church Street. 1899, Feb. 1 WOOD, George EcIwinVaughan,B. A., Bainbridge Buildings, Surrey Street. 1899, Nov. l WORTLEY, Edward Barber, (Joshua Wortley & Sons), Alliance Chambers, George Street. Associates not in Practice. 1902, May 7 BATT, Albert Arnold, clerk to Jarvis Barber & Sons, Alliance Chambers, George Street. 1904, May 4 CAMM, William Uhwin, clerk to Camm, Corbidge & Metcalfe, 17, Bark Street. 325 TOPOGRAPHICAL LIST OF MEMBERS SHEFFIELD continued. Associates not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1903, Aug. 5 CORNTHWAITE, Albert, clerk to Septimus Short & Co., Cairns Chambers, 19, St. James' Street. 1902, May 7 GALLiMORE, Frank Edgar, clerk to T. G. Shuttleworth & Son, Royal Insurance Build- ings, Church Street. 1894, Feb. 7 HIDES, Charles Robert, 44, Dover Road. 1903, Feb, 4 MAY, William Noel, Triumph Works, London Road. 1899, Nov. 1 MUNNS, Leonard, 36, Grange Crescent, Sharrow. 1897, May 5 WADE, Louis Senior, 236, Albert Road. 1895, Feb. 6 WATSON, Bernard William, Assay Office, Leopold Street. SHIPLEY. Yorkshire. Fellow. 1880, May 11 GLOssop, William, 7 Jan. 1880 ; F.C.A. 6 Feb. 1895 ; (Glossop & Render), Market Square. Associate in Practice. 1899, Aug. 2 RENDER, Albert Frederick Horatio, (Glossop & Render), Market Square. SHREWSBURY. Shropshire. Fellow. 1883, Feb. 7 WRIGHT, Charles Henry, (Wright & Westhead), 19, High Street, The Square. Associate in Practice. 1885, Aug. 5 WESTHEAD, Thomas, (Wright & Westhead), 19, High Street, The Square. SKEGNESS. Lincolnshire. Associate in Practice. 1900. Aug. 3 WOODROFFE, Hubert William, Drummond Road. 326 TOPOGRAPHICAL LIST OF MEMBERS SKIPTON-IN-CRAVEN. Yorkshire. Associate not in Practice. DATE OF ADMISSION TO MEMBERSHIP 1893, Feb. i WESTON, Richard, 1, Hothfield Terrace. SOLIHULL. Warwickshire. Fellow. 1888, Nov. 7 & MARTINEAU, Charles Edward, M.A. ; F.C.A. 7 Aug. 1901 ; " Beechcroft," Hampton Lane. Associate in Practice. 1880, Oct. 20 THOMPSON, Francis Ladbury. SOUTHAMPTON. Hants. Fellows. 1890, Nov. 5 BURNETT, Ernest George, F.C.A. 3 Feb. 1897 ; (J. J. Burnett & Sons), 2, High Street. 1880, May ll BURNETT, John James, 29 June 1877; F.C.A. 5 Aug. 1891 ; (J. J. Burnett & Sons), 2, High Street. Associates in Practice. 1899, Aug. 2 BURNETT, Edgar Mathieson, (J. J. Burnett & Sons), 2, High Street. 1894, Nov. 7 HUNT, William Frederick James, City and Midland Bank Chambers, High Street. SOTJTHEND-ON SEA. Essex. Fellows. 1887, Feb. 2 LEE, Sydney Hawgood, F.C.A. 3 Feb. 1904; 82, York Road. 1893, Feb. l NERNEY, Richard Henry, F.C.A., 1 Feb. 1899. 1898, May 4 WOOD, Richard, (Wood & Radermacher), Weston Chambers. a Not in Practice. 327 TOPOGRAPHICAL LIST OF MEMBERS SOUTHEND-ON-SEA continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1898, Feb. 2 HoLTOM, John, (John Holtom & Co.), 12, Nelson Street. 1897, Feb. 3 PRICE, George Dundas, (G. Dundas Price & Co.), 12, NeJson Street. 1891, Nov. 4 RADERMACHER, Charles Albert, (Wood & Rader- macher), Weston Chambers. Associate not in Practice. 1902, Aug. 6 RAYNER, Robert James, Woodford Lodge, Victoria Avenue. SOTJTHPORT. Lancashire. Fellows. 1880, Aug. 4 CRANE, Thomas Henry, F.C.A. 1 Mar. 1882 ; (Davies & Crane), 211, Lord Street. 1880, May 31 DAVIES, Henry, 15 May 1872 ; F.C.A. 29 June 1880 ; (Davies & Crane), 2il, Lord Street. 1891, Aug. 5 DAVIES, Walter, F.C.A. 15 Jan. 1902 ; (Davies & Crane), 211, Lord Street. 1880, May 11 GIBSON, David, || 25 Jan. 1870; 18, Oxford Road, Birkdale. 1880, May 11 a MooRE, Francis Alfred, 28 Dec. 1877 ; ** 18 Apr. 1879; F.C.A. 21 July 1880; 142, Sussex Road. 1885, May 6 PLATT, James, F.C.A. 6 Feb. 1889 ; (James Platt & Son), 1, Post Office Avenue. 1885, May 6 PLATT, William, F.C.A. 7 Nov. 1894 ; (James Platt & Son), 1, Post Office Avenue. 1894, Feb. 7 YATES, Nathan, 93, Leyland Road. Associates in Practice. 1895, Aug. 7 CAMPBELL, Arthur, (Ashton & Campbell), 120, Lord Street. 1895, May 1 CLARKE, Cleland Campbell, 59, Scarisbrick New Road. a Not in Practice. 328 TOPOGRAPHICAL LIST OF MEMBERS SOTJTHPORT continued. Associates in Practice. DATE OF ADMISSION TO MEMBERSHIP 1881, Jan. 5 RIPLEY, John George, Exchange Buildings. 1895, Oct. 2 ROBERTS, Benjamin Ash, Bank of Liverpool Chambers, 185, Lord Street. Associate not in Practice. 1901, May 1 WABLOW, Ernest William, clerk to Davies & Crane, 211, Lord Street. SOUTH SHIELDS. Durham. Fellows. 1880, Aug. 4 CHAPMAN, Henry, F.C.A. 22 Sep. 1880; Waterloo Chambers, 67, King Street. 1889, Nov. 6 REED, Thomas, Albany Chambers, 63, Kir.g Street. 1893, May 10 SMITH, William Arthur, F.C.A. 4 May 1904; Commercial Chambers, 71, King Street. Associates in Practice. 1902, Aug. 6 CHAPMAN, Robert, B.A., Waterloo Chambers, 67, King Street. 1901, Nov. 6 DAVIDSON, Alan Forster, (Alf. Eltringbam & Davidson), 13, West Keppel Street. 1901, Aug. 7 VASEY, Thomas, Edinburgh Buildings, 34, King Street. STAFFORD. Fellow. 1883, Feb. 7 WRIGHT, Charles Henry, (Wright & West- head), 1, Martin Street. Associate in Practice. 1885, Aug. 5 WESTHEAD, Thomas, (Wright & Westhead), 1, Martin Street. STAINES. Middlesex. Associate in Practice. 1900, Feb. 7 REID, Norman Malcolm, Cheyne Cottage. 329 TOPOGRAPHICAL LIST OF MEMBERS STECHFOBD. Worcestershire. Associate not in Practice. DATE OF ADMISSION TO MEMBEBSHIP 1902, May 7 VALE, Thomas Henry, Morden Road. STOCKPORT. Cheshire. Fellows. 1880, Aug. 4 BRAGG, Alexander Wisely, F.C.A. 4 Feb. 1891 ; 61, Bloom Street, Edgeley. 1893, Aug. 2 CARTER, Roger Neale, F.C.A. 14 Jan. 1903; (W. Charlesworth & Co.), 4, Bridge Street. 1880, May 11 MOTTERSHEAD, Thomas, ** 7 July 1871; IT 5 April 1878 ; 11, Manvers Street, H.N. 1893, Aug. 2 RALPHS, Samuel, F.C.A. 2 May 1900; (Samuel Ralphs arwen .. 156 1 1 2 >eal .. 156 1 1 erby .. 156 3 15 4 22 evizes .. 157 1 1 2 ewsbury .. 157 2 4 6 oncaster .. 158 2 1 3 orchester .. 158 1 1 2 over .. 158 1 1 2 udley .. 159 8 8 urham .. 159 1 1 astbourne .. 159 3 2 5 ast Dereham .. 160 : 1 1 367 SUMMARY OF LIST OF MEMBERS PAGE Fellows. Associates in Practice. Associates not in Practice. Total. Evesham .. 160 1 1 Exeter .. 160 4 1 1 6 Felixstowe .. 160 2 _ 2 Fleetwood .. 160 4 4 Folkestone .. 161 1 1 Gateshead 161 1 1 2 Glossop .. 161 2 2 Gloucester.. ... 161 1 1 Goole . . .. 161 1 1 Gravesend . . .. 161 4 4 Great Grimsby . . .. 162 7 2 2 11 Great Malvern . . .. 162 1 1 Great Yarmouth.. .. 163 3 1 4 Guildford .. .. 163 . 1 1 Halifax .. 163 6 12 18 Hampton Hill .. 164 1 1 Hampton-in-Arden .. 164 1 1 Han ley .. 164 5 2. 7 Harrogate .. 165 5 5 Hastings .. 165 2 8 5 Hebden Bridge . . .. 166 2 2 Hereford .. .. 166 1 1 Hexham-on-Tyne .. 166 1 1 High Wycombe . . .. 166 1 1 Hitchin .. 166 1 1 Holyhead .. 166 1 1 Horwich .. 166 1 1 Hoylake .. 167 1 1 Huddersfield .. 167 2 12 1 15 Hull .. 168 16 12 7 35 Hyde .. 170 1 2 3 Ipswich .. 170 1 6 3 10 Keighley . . .. 171 4 1 5 Kendal .. .. .. 171 1 1 Kenley .. 171 1 1 Kettering .. 171 5 5 Kidderminster . . .. 172 1 1 308 SUMMARY OF LIST OF MEMBERS Fellows. Associates in Practice. Associates not in Practice. Total. Kingston-oii-Thames .. 172 1 2 3 Kirkburton .. 172 1 1 Knighton .. .. .. 172 1 1 Knowle .. 172 1 1 Lancaster .. 172 1 1 2 Lea Bridge . . 173 1 1 Leamington . . 173 1 2 3 Leeds . . 173 15 36 15 66 Leek .. 177 1 1 Leicester .. .. 177 10 26 4 40 Leighton Buzzard .. 179 1 1 Leytonstone .. 179 1 1 2 Little Button . . ; .. 179 1 1 Liverpool .. .. 180 43 79 39 161 Llandudno .. 189 2 1 3 Llanelly . . 190 3 3 Llanidloes .. 190 1 1 London .. 190 480 536 367 138S Longtcn .. 277 4 4 Loughborough . . .. 277 2 1 3 Lowestof t .. 278 3 2 5 Luton .. 278 1 2 3 Macclesfield .. 278 1 2 3 Maidstone .. 278 1 1 Manchester .. 279 91 145 83 319 Mansfield .. .. 297 1 1 Middlesbrough . . .. 297 8 10 1 19 Middleton .. 298 1 1 Mitcham .. 298 1 1 Mold .. 298 1 1 Morecambe .. 299 2 2 Morley .. 299 1 1 2. Morpeth . . t> .. 299 2 2 4 Mortlake .. 299 1 1 Nelson .. 300 1 1 2 Newark . . .. 300 1 1 Newcastle-under-Lyme .. 300 1 5 6 369 SUMMARY OF LIST OF MEMBERS PAGE Fellows. Associates in Practice. Associates not in Practice. Total. Newcastle-upon-Tyne .. 301 19 37 15 71 Newport (Mon.) . . .. 304 3 5 1 9 Newtown .. 305 1 1 Northampton .. 305 5 7 1 13 North Shields . . .. 306 1 1 2 Norwich .. 307 3 2 5 Nottingham .. 307 10 24 15 49 Oldham .. 310 8 2 10 Ore .. 311 1 1 Oswaldtwistle .. 311 1 1 Oswestry .. 311 2 2 Oxford .. 311 3 1 2 6 Oxshott .. 311 1 1 Penrith .. .. .. 312 2 2 Peterborough .. 312 1 1 Pinner .. 312 1 1 Plymouth .. 312 4 5 9 Pontypridd .. 313 2 2 Poole .. .. .. 313 1 ' 1 Portsmouth .. 313 2 4 1 7 Preston .. 3H 6 8 7 21 Purley .. 315 1 1 Beading .. 315 1 4 2 7 Bedditch .. .. 316 2 2 Bedhill . . .. 316 1 1 Hichmond.. .. 316 1 1 Bochdale .. 316 2 2 Bochester .. 316 1 1 2 Bomford .. 317 1 1 Bomiley .. 317 1 1 Botherham .. 317 4 2 1 7 Boyston .. 317 1 1 Buncorn .. 318 1 1 2 St. Albans.. .. 318 1 1 St. Anne's-on-Sea .. 318 1 1 St. Austell .. 318 1 1 St. Helens .. 318 1 4 5 A A 370 SUMMARY OF LIST OF MEMBERS PAGE Fellows. Associates in Practice. Associates not in Practice. Total. Sale .,319 1 1 Salisbury .. 319 1 1 2 Saltash .. 319 1 1 Saltburn-by- the- Sea .. 319 1 1 Scarborough .. 319 2 2 1 5 Sheffield .. .. 320 35 43 9 87 Shipley .. 325 1 1 2 Shrewsbury .. 325 1 1 2 Skegness .. 325 1 1 Skipton-in-Craven .. 326 1 1 Solihull .. ... . .. 326 1 1 2 Southampton .. 326 2 2 4 Southend-on-Sea. . .. 326 3 3 1 7 Southport .. 327 8 4 1 13 South Shields . . .. 328 3 3 6 Stafford .. 328 1 1 2 Staines .. 328 1 1 Stechford .. 329 1 1 Stockport . fc 329 4 4 3 11 Stockton-on-Tees .. 329 2 2 1 5 Stoke-on-Trent . , .. 330 1 3 1 5 Stourbridge .. 330 2 2 Stratford-on-Avon .. 330 1 1 Stroud .. 331 1 2 3 Sunderland .. 331 6 13 5 24 Surbiton .. 332 2 2 Sutton Coldfield . . .. 333 1 1 Swansea .. 333 7 12 3 22; Swindon . . 334 1 1 Swinton .. 334 1 1 Tamworth .. 334 1 1 Taunton .. 334 2 2 1 5 Tenbury .. 335 1 1 Thurnscoe .. 335 1 1 Tipton .. 335 1 1 Tonbridge .. 335 1 1 Trefriw .. 335 1 1 371 SUMMARY OF LIST OF MEMBERS Associates Associates Fellows. in not in Total. Practice. Practice. PAGE : Truro .. .. .. 335 1 1 Tunbridge Wells . . .. 336 1 3 4 Tynemouth .. 336 1 1 Vr.on .. 336 1 1 Wakefield .. 336 3 1 4 Wallington .. 336 1 1 Walsall . . .. 336 1 9 10 Walthamstow .. 337 1 1 2 Wanstead ,. .. 337 1 1 2 Warrington . .. 338 2 4 4 10 Warwick .. 338 2 2 Watford .. .. .. 338 4 4 Wednesbury .. 339 3 3 West Bromwich . . .. 339 2 2 4 West Hartlepool.. .. 339 3 4 2 9 Weymouth .. 340 1 1 Whitehaven .. 340 2 1 3 Whitley Bay .. 340 1 1 Wickham Market .. 340 1 1 Wigan .. 341 1 7 1 9 Wimbledon .. 341 1 1 1 3 Wolverhampton . . .. 342 4 16 4 24 Worcester .. 343 1 4 5 Workington .. 343 1 1 Worksop .. 344 1 1 Wrexham .. 344 2 2 Yeovil .. '-./' .. 344 1 1 2 York .. 344 5 2 7 A A 2 372 SUMMARY OF LIST OF MEMBERS Axim Baku Belfa Bomt Buen< Cairo Calcu Cape Chica Chine Chris Colon Doug Dubli Durbi Edinl Fallb Geor Germ Glasg Greei Guen Hoba Hong Iquiq Johai Kalgc Kimt Kobe Krooi Laun Lima PAGE Fellows. Associates Firms. Total. rdeen .. -~-*ll .. 345 1 1 :andria .. 345 1 1 2 kland .. .. 345 1 1 n .. 345 1 1 u .. 345 1 1. ast .. 346 3 5 2 10 ibay .. 346 1 1 QOS Aires .. 347 1 3 4 .. 347 1 1 2 utta . . .. 347 23 23 9 Town .. 349 1 5 1 7 ago .. 349 1 6 3 10 ide .. 350 1 1 stchurch .. 350 1 1 mbo .. 350 1 1 glas .. 350 1 4 5 lin .. 351 7 7 3an .. 351 1 3 4 iburgh .. 351 1 1 brook .. .. 351 1 1 'getown .. 352 1 1 niston .. 352 1 1 gow .. .. 352 13 1 14 mwood .. 353 1 1 rnsey .. 353 2 2 art .. 353 1 1 gKong .. 353 6 6 que .. 354 1 1 mnesburg .. 354 4 9 3 16 joorli .. 355 1 1 2 berley .. 355 1 1 e .. 356 1 1 Dnstad .. 356 1 1 nceston ,-r .. 356 1 1 a .. 356 1 1 ba .. 356 j 1 1 iila ..3561 1 _ ; i 373 SUMMARY OF LIST OF MEMBERS PAGE Fellows. Associates Firms. Total. Melbourne .. 356 1 3 4 Mexico City .. 357 1 1 2 Montreal .. 357 2 2 Newcastle .. 357 1 1 New York .. 357 2 23 8 33 Omaha .. 359 1 1 Paris .. 359 ~ 1 1 2 Perth .. 360 1 3 1 5 Philadelphia .. 360 1 1 Pittsburg .. 360 1 1 Port Elizabeth . . .. 360 2 2 Port Louis .. 360 1 1 Providence .. 361 1 1 Rochester .. 361 1 1 Rockcliffe . . .. 361 J 1 Rossland .. 361 1 1 St. Helier .. 361 1 1 St. Louis .. 361 1 3 1 5 San Francisco .. 362 3 1 4 San Jose .. 362 1 1 Secunderabad .. 362 1 1 Shanghai .. 363 7 . 7 Singapore .. 363 1 1 Sioux City .. 363 1 1 Stent .. 363 1 1 Sydney .. 363 2 3 1 6 Tientsin .. 364 2 2 Toronto .. 364 2 2 Wankie .. 364 1 1 Wellington .. 364 1 1 ROYAL CHARTER AND BYE-LAWS 377 ROYAL CHARTER. ctnrra bg llje (irate of of the United Kingdom of Great Britain and Ireland Queen Defender of the Faith TO ALL TO WHOM THESE PRESENTS SHALL COME GREETING: (fiR Ijr&S an Humble Petition has been presented to Us by the following Public Accountants namely William Turquand of Coleman Street in the City of London John Unwin Wing of Prideaux Chambers Sheffield Anthony Wigham Chalmers of 5 Fenwick Street Liverpool Henry Grosvenor Nicholson of 100 King Street Manchester Jarvis William Barber of Alliance Chambers George Street Sheffield and Charles Henry Wade and Edwin Guthrie both of Marsden Street Manchester setting forth (among other things) to the effect following : That the Petitioner William Turquand is the Presi- dent of a Society established in 1870 in London called the Institute of Accountants that the Petitioner John Unwin Wing is the President of a Society established in 1872 in London called the Society of Accountants in England that the Petitioner Anthony Wigham Chalmers is the President of a Society of Accoun- tants established in 1870 at Liverpool that the Petitioner Henry Grosvenor Nicholson is the President of a 378 ROYAL CHARTER Society of Accountants established in 1871 at Man- chester that the Petitioner Jarvis William Barber is the President of a Society of Accountants established in 1877 at Sheffield and that the Petitioners Charles Henry Wade and Edwin Guthrie are Public Accountants at Manchester. That the Profession of Public Accountants in Eng- land and Wales is a numerous one and their functions are of great and increasing importance in respect of their employment in the capacities of Liquidators acting in the winding up of companies and of Receivers under decrees and of Trustees in bankruptcies or arrangements with creditors and in various positions of trust under Courts of Justice as also in the auditing of the accounts of public companies and of partnerships and otherwise. That the aggregate number of members of the said societies exceeds 500 and in that number are comprised nearly all the leading Public Accountants of England and Wales. That the said societies were not established for the purposes of gain nor do the members thereof derive or seek any pecuniary profit from their membership but the societies aim at the elevation of the profession of public accountants as a whole and the promotion of their efficiency and usefulness by compelling the observance of strict rules of conduct as a condition of membership and by setting up a high standard of professional and general education and knowledge and otherwise. That in the judgment of the Petitioners it would greatly promote the objects for which the said societies have been instituted and would also be for the public benefit if the members thereof were incorporated as one body as besides other advantages such incorporation 379 ROYAL CHARTER would be a public recognition of the importance of the profession and would tend to gradually raise its charac- ter and thus to secure for the community the existence of a class of persons well qualified to be employed in the responsible and difficult duties often devolving on Public Accountants. That the Petitioners desire and propose that if incor- poration by Charter is granted to them such conditions should be laid down as would require for the admission to membership of persons now already following the profession either long actual experience in the profes- sion or service for a long time in the capacity of a Public Accountant's Clerk or else the passing of appro- priate examinations under the supervision of the Corporation. That with respect to the admission to membership of persons hereafter desirous of entering into the profes- sion the Petitioners contemplate that subject to future determination by the Council or Governing Body of the Corporation a strict system of examination should be established including a preliminary examination to be held before the candidate for membership enters on service under articles an intermediate examination to be held in the course of his service and a final examina- tion and that no person be allowed to present himself for the final examination unless he has served for five years at least or if he has graduated in any of the Universities of the United Kingdom then for three years at least under articles as a Public Accountant's Clerk. That the Examinations would (subject to future determination by the Governing Body of the Corpora- tion) be of such a character as to test the knowledge of the candidates not only in bookkeeping and accounts 380 ROYAL CHARTER but also in the principles of mercantile law and in the law and practice of bankruptcy and of the winding up of Companies. That the Petitioners believe that such a system would have an educational effect of a highly beneficial kind. That the Petitioners further desire and propose that the Corporation should lay down such rules respecting admission to membership and exclusion therefrom as would prevent Public Accountants from mixing the pursuit of any other business with the discharge of the higher duties devolving on them as Public Accountants and as would put an end to the practice which has been much objected to of the division of profits with persons in other professions or callings in the form of commis- sion or the like. That the Petitioners further desire that the members of the Corporation should be authorised to annex to their names distinctive letters indicative of their membership. by the said Petition the Petitioners on behalf of themselves and the other members of the said societies and of the profession generally most humbly prayed that We would be graciously pleased to grant our Royal Charter for incorporating under the title of the Incorporated Institute of Accountants in England and Wales or under such other title as to Us might seem fit and with all such powers and privileges as are mentioned in the Petition or such others as to Us might seem fit the Petitioners and the several persons who were then members of the said societies or of any of them and other Public Accountants who might there- after become members of the Corporation in pursuance of the regulations thereof. 331 ROYAL CHARTER having taken the said Peti- tion into Our Royal consideration and being satisfied that the intentions of the Petitioners are laudable and de- serving of encouragement have constituted erected and incorporated and We by Our Prerogative Royal and of Our especial Grace certain knowledge and mere motion by these Presents for Us and Our Royal Successors do constitute erect and incorporate into one body politic and corporate by the name of THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES the said William Turquand John Unwin Wing Anthony Wigham Chalmers Henry Grosvenor Nicholson Jarvis William Barber Charles Henry Wade and Edwin Guthrie and such other persons as are by this Our Charter made or declared to be members or as shall hereafter be admitted as members of the said body corporate with perpetual succession and a Common Seal and with power to alter and renew the same at discretion Willing and ordaining that the said body corporate (hereinafter referred to as the Institute) shall be capable in law to take and hold any personal property and also to take purchase and hold lands buildings and hereditaments for the purposes of the Institute with power to dispose thereof but so that the Institute shall apply its profits (if any) or other income in promoting its objects and shall not at any time pay any dividend to its Members. J\tt& (Uli do also will ordain and declare as follows (that is to say) : i. There shall be a Council of the Institute (in this Council of Institute. Our Charter referred to as the Council) consisting of not more than forty-five persons being Members of the Institute and two of the members of the Council shall be the President and the Vice- President of the Institute and also the President and the Vice- President of the Council. 382 ROYAL CHARTER First Members of Council. 2. ALFRED ALLOTT JARVIS WILLIAM BARBER JOHN BATH JOSIAH BEDDOW JOHN BLACKBURN HENRY BOLLAND JAMES CHARLES BOLTON THOMAS BROWNING GEORGE AUGUSTUS CAPE EDWARD CARTER WILLIAM CASH DAVID CHADWICK ANTHONY WIGHAM CHALMERS ARTHUR COOPER JOSEPH DAVIES WILLIAM WELCH DELOITTE WALTER NEWTON FISHER JOHN GEORGE GRIFFITHS EDWIN GUTHRIE ROBERT PALMER HARDING ALFRED COTTON HARPER EDWARD NORTON HARPER EDWARD HART CHARLES FITCH KEMP GEORGE WALTER KNOX GEORGE HERBERT LADBURY RODERICK MACKAY FRANCIS NICHOLLS HENRY GROSVENOR NICHOLSON EDWARD THOMAS PEIRSON SAMUEL LOWELL PRICE THOMAS WILLIAM READ JOSEPH JOHN SAFFERY THOMAS GEORGE SHUTTLEWORTH GEORGEEDWINSWITHINBANK FREDERICK TENDRON JOHN HENRY TILLY WILLIAM TURQUAND JAMES WADDELL CHARLES HENRY WADE WILLIAM HENRY WATSON THOMAS ABERCROMBIE WELTON FREDERICK WHINNEY JOHN UNWIN WING and JOHN YOUNG shall be the first Members of the Council and William Turquand shall be the first President and Robert Palmer Harding shall be the first Vice- President and a vacancy in either of those offices shall be filled by the Council from their own body. 3. The first Members of the Council and the first f "council President and Vice- President shall hold office until the and vice-Presi- first general Meeting of the Members of the Institute dent - and thenceforth until Members of the Council are elected and a President and Vice- President are elected or appointed respectively in manner by bye- Tenure of Office of First Mem- 383 ROYAL CHARTER laws of the Institute provided and the first Members of the Council and the. first President and Vice-President or his respective successor appointed by the Council under the last foregoing clause shall be eligible or may be appointed at the first election or appointment. 4. The Members of the Institute shall be divided Fellows and into two classes to be styled respectively Fellows and Associates. The first members of the Council and the persons who at the date of this Our Charter are Fellows of the Institute of Accountants in the recitals of this Our Charter specified (and hereinafter referred to as the Institute of Accountants of 1870) or of any of the other four Societies in those recitals specified except the Society of Accountants established at Liverpool in 1870 (hereinafter called the Liverpool Society) shall severally be and be styled Fellows of the Institute. The persons who at the date of this Our Charter are Associates of any of the five Societies in those recitals specified except the Liverpool Society shall severally be and be styled Asso- ciates of the Institute. The persons who at the date of this Our Charter are Members of the Liverpool Society and who have been continuously in practice as Public Accountants for five years before that date shall severally be and be styled Fellows of the Institute or Associates of the Institute as they severally elect by notice in writing delivered to the Council. The persons who at the date of this Our Charter are Members of the Liverpool Society and who have been in practice as Public Accoun- tants for less than five years before that date shall sever- ally be and be styled Associates of the Institute. 5. The following persons shall be entitled to be Admission to admitted Associates of the Institute (namely) : (i) Every person who obtains a certificate of his having passed the final examination provided for by this Our Charter and 384 ROYAL CHARTER (2) Every person who has before the date of this Our Charter obtained a certificate of his having passed the final examination required by the rules of any of the five Societies aforesaid and (3) Every person who for three years next before the date of this Our Charter and thence up to the time of his applying to be admitted an Associate has been continuously in practice as a Public Accountant and (4) Every person who for five years next before the date of this Our Charter and thence up to the time of his applying to be admitted an Associate either (first) has during part of that time been in practice as a Public Accountant and has during the residue of that time served as a Public Accountant's Clerk or (secondly) has during the whole of that time served as a Public Accountant's Clerk. Admission to 5. The following persons shall be entitled to be .Fellowship. admitted Fellows of the Institute (namely) : (1) Every person who having been iri practice as a Public Accountant on the first day of January one thousand eight hundred and seventy-nine and thence up to the time of his applying to be admitted a Fellow has at the time of his so applying been continuously in practice as a Public Accountant for five years and (2) Every person who being an Associate of the Institute has for five years next before the time of his applying to be admitted a Fellow been continuously in practice as a Public Accountant. 385 ROYAL CHARTER 7. The Council shall decide whether any person Council to de- i u j -A.*, j T- 11 A 1 r At cide as to facts - applying to be admitted a Fellow or Associate of the Institute has or has not fulfilled such of the conditions in the foregoing provisions of this Our Charter specified as are applicable in his case. 8. The first meeting of the Council shall be held at First meeting No. 3 Copthall Buildings in the City of London at noon on the third Wednesday after the date of this Our Charter. 9. The Council shall have the management and Powers.'of superintendence of the affairs of the Iristitute and Provisional shall appoint and may remove and shall determine the Mana ^ em duties salaries and remuneration of the Secretary Solicitors Bankers Clerks Agents and other Officers and Servants of the Institute and shall determine the securities if any to be taken from them or any of them respectively and may make such arrangements and enter into such agreements with them or any of them as the Council shall think fit. The Council may also at Meetings at each of which (subject to the provisions of any bye-law) seven members at the least of the Council are present and acting lawfully exercise all the powers of the Institute except as to such matters as are by this Our Charter or by bye-laws of the Institute directed to be transacted by or at a general meeting of the Members of the Institute and until the first General Meeting of the Members of the Institute the affairs of the Institute and the Meetings and proceedings of the Council shall as far as may be and subject to any express provision of this Our Charter be conducted managed and regulated according to and by the Rules and Regulations of the Institute of Accountants of 1870 as if that Institute and the Council thereof were the Institute incorporated by this Our Charter and the Council thereof. 386 Application of Funds. Exercise of Powers of Council. Service under Articles of Clerkship. ROYAL CHARTER 10. The Council shall have power to apply the funds of the Institute in acquiring extending and improving the library of the Institute and in the acquisi- tion renting or erection and fitting up of a hall for the use of the Members of the Institute and in the purchase or renting of a site or sites for a library and a hall and in paying the salaries of librarians custodians and other officers and servants for any purposes of the Institute and in otherwise promoting the objects of the Institute : But the Council shall not apply the funds of the Institute in erecting or purchasing any building or in purchasing a site for any building without the approval of a general meeting of the Members of the Institute convened with notice of this object. 11. All powers which under the provisions of this Our Charter may be exercised by the Council shall be exercised by them in accordance with and subject to the provisions of this Our Charter and to the bye-laws of the Institute and the exercise of those powers shall be subject also to the control and regulation of any general meeting of the Institute but not so as to make invalid any act done by the Council previously to any resolution passed at a general meeting and any act or proceeding of the Council shall not be invalidated or be illegal in consequence of there being any vacancy in the Council at the time of such act or proceeding being done or taken. J2. A person shall not be allowed to present himself for the final examination under this Our Charter unless he has served for five years at the least as a Public Accountant's Clerk or if he shall have graduated in any of the Universities of our United Kingdom for the time being then unless he has served for three years at the least as a Public Accountant's Clerk : And in the case of all examinations held after the expiration of five years or in the case of graduates as aforesaid three 387 ROYAL CHARTER years from the time when the first bye-laws made under this Our Charter come into operation service shall mean service under articles to a Member or Mem- bers of the Institute. 13. From the time when the first bye-laws made Examinations, under this our Charter come into operation the Council from time to time shall cause examinations to be held of all persons applying to be admitted Associates of the Institute and liable to examination and shall appoint Examiners for that purpose who shall hold office according to bye-laws of the Institute. Such examina- tions shall include preliminary examinations to be held before the candidates enter on service and may if the Council so determine include intermediate examinations to be held during their service and shall include final examinations to be held at or after the conclusion of their service. The Examiners shall conduct the examination in such subjects and manner as shall be directed or approved by bye-laws of the Institute and shall hold office subject to such conditions and shall receive such remuneration as shall from time to time be prescribed by such bye-laws. The Council upon the report of the Examiners shall grant to every person who shall satisfactorily pass any examination a certifi- cate that he has passed the same. 14. The Council by the votes of three-fourths of Dispensation 7 ,, v r*u V~ i j in certain cases such Members of the Council as are present and voting with literal at a meeting of the Council specially convened with Sdt^Charter. notice of this object may if they so think fit (i) In the cases and circumstances provided for by bye-laws of the Institute elect as a Fellow of the Institute any candidate for admission as a Fellow or elect as an Associate of the Institute any candidate for admission as a Fellow or Associate although any such can- BB 2 388 ROYAL CHARTER didate may not have complied with the pro- visions of this Our Charter applicable in his case or (2) Allow any person to present himself for examination notwithstanding any informality in respect of his Articles of Clerkship or (3) Allow any person to present himself for final examination within the last three months of his service. J 5' Notwithstanding anything in this Our Charter a person shall not by virtue of this Our Charter become or be or be entitled to become or be a Member of the Institute before the time when the first bye-laws made under this Our Charter come into operation unless and until he pays to the Institute the following sum as entrance fee (namely) in the case of a Member of any of the five Societies aforesaid becoming a Fellow of the Institute the sum of ten guineas or becoming an Associate of the Institute the sum of five guineas and in the case of any other person becoming a Fellow of the Institute the sum of twenty guineas or becoming an Associate of the Institute the sum of ten guineas and every such person on paying such entrance fee shall be entitled to a certificate of Membership of the Institute which shall be in force until the first bye-laws made under this Our Charter come into operation or until such later time (if any) as those bye-laws prescribe. Annual 1 6. From the time when the- first bye-laws made under this Our Charter come into operation every Member of the Institute whether Fellow or Associate shall so long as he continues to practise as a Public Accountant obtain from the Council in every year reckoned from such day as bye-laws of the Institute 389 ROYAL CHARTER from time to time prescribe a certificate of his member- ship and for every such certificate he shall pay to the Council for the use of the Institute such sum as may be prescribed in that behalf by bye-laws of the Institute not exceeding the following (namely) in the case of a Member practising as a Public Accountant in the Metropolis if he is a Fellow five guineas and if he is an Associate two guineas and in the case of a Member not so practising in the Metropolis if he is a Fellow three guineas and if he is an Associate one guinea (for which purpose the Metropolis shall be the Metropolis as defined by The Metropolis Management Act 1855). 17. Any person while being a Member of the Members may Institute may use after his name in the case of a Fellow initials. the initials F.C.A. (representing the words Fellow of the Chartered Accountants) and in the case of an Associate the initials A.C.A. (representing the words Associate of the Chartered Accountants). 18. At every general or special meeting of the Votin g and Institute every Member shall have a vote but a Member Meetings, shall not be entitled to be present at any meeting who is in arrear of any subscription or other sum payable by him under bye-laws of the Institute. 19. The rules next hereinafter set forth shall be Fundamental deemed fundamental rules of the Institute (that is to ] say) : (i) A Member shall not allow any person not being either a Member of the Institute or in partnership with himself as a Public Accountant to practise in his name as a Public Accountant ; 390 ROYAL CHARTER (2) A Member shall not directly or indirectly allow or agree to allow of participation by a Solicitor in the profits of his (the Member's) professional work or accept or agree to accept any part of the profits of the professional work of a Solicitor or any commission or bonus thereon ; (3) A Member shall not directly or indirectly accept or agree to accept from an Auctioneer Broker or other Agent employed for the sale or letting of or otherwise in dealing with any real or personal property in the manage- ment administration or disposal whereof such Member or his partner or any of his partners shall be engaged any part or pro- portion of or any commission or bonus on the charges payable to such Auctioneer Broker or agent ; And the following rule shall also be deemed a funda- mental rule of the Institute with reference to all Members not being in practice as Public Accountants at the date of this Our Charter (that is to say) : (4) No such Member shall follow any business or occupation other than that of a Public Accountant or some business which in the opinion of the Council is incident thereto or consistent therewith. Exclusion or 20. If any person while he is a Member of the Suspension from Member- Institute ship. (1) Violates any fundamental rule of the Institute applicable to him or (2) Is convicted of felony or misdemeanour or is- finally declared by any court of competent jurisdiction to have committed any fraud or 391 ROYAL CHARTER (3) Is held by the Council on the complaint of any Member of the Institute or of any person aggrieved to have been guilty of any act or default discreditable to a Public Accountant or (4) Is adjudged bankrupt or individually or as a partner makes an assignment for the benefit of creditors or under any resolution of credi- tors or under the order of a Court of Bank- ruptcy or under any deed or document has his estate placed in liquidation for the benefit of creditors or makes any arrangement for payment of a composition to creditors or (5) Being in practice as a Public Accountant at the date of this Our Charter enters into or begins to follow any other business or occupa- tion not in the opinion of the Council incident to or consistent with that of a Public Accoun- tant or (6) Fails to pay any subscription or other sum payable by him to the Institute under this Our Charter or bye-laws of the Institute for six months after the same has become due he shall be liable to be excluded from Membership or to be suspended for any period not exceeding two years from Membership by a resolution of the Council passed at a meeting specially convened for that purpose with notice of the object at which meeting there shall be present not less than twelve of the M embers of the Council and for which exclusion or suspension not less than three- fourths of those present and voting shall vote and the Member having first had an opportunity of being heard but any such exclusion or suspension may be at any time revoked or modified by the Council at a like meeting by 392 ROYAL CHARTER such a majority as aforesaid subject to such terms and conditions (if any) as the Council think fit and notice of any resolution for exclusion or suspension shall forth- with be sent to the person affected thereby. Saving in case 21. Provided always that where at the date of this businesses. Our Charter the business of a Public Accountant is being carried on in combination with some other busi- ness then the foregoing provisions of this Our Charter relative to the following of or the entering into or be- ginning to follow any other business or occupation shall not apply to a Member of the Institute who whether in practice as a Public Accountant at the date of this Our Charter or not continues to carry on that same combined business or after the date of this Our Charter becomes engaged in that same combined busi- ness either by himself alone or as a partner. Persons ceasing 22. If any person ceases for any cause whatever to tohav^no'Saim be a Member of the Institute he shall not nor shall his on property. representatives have any interest in or claim against the funds or property of the Institute. Power to make 23. The Institute from time to time may by resolu- bye-laws. ^ Qn Q a g enera i meeting confirmed at a subsequent general meeting held not less than seven and not more than twenty-eight days after the former meeting make such bye-laws as to the Institute seem fit and from time to time rescind or vary any such bye-laws and make others in their stead but so that the bye-laws for the time being be not in any respect repugnant to the law of England or inconsistent with the express pro- visions of this Our Charter. First General 24. The Council shall within ten months from the first bythTws. date of this Our Charter prepare draft bye-laws and shall send to each Member of the Institute a printed 393 ROYAL CHARTER copy thereof inviting the Members to offer observations thereon within a time to be limited by the Council and the Council shall take into consideration all obser- vations so offered and shall finally settle the draft bye- laws and shall send to each Member of the Institute the draft bye-laws as so finally settled and shall call a general meeting of the Members of the Institute for the consideration and adoption of bye-laws to be held on a day not less than one month and not more than three months after the expiration of twelve months from the date of this Our Charter and not less than fourteen days' notice of the time and place of meeting shall be given to the Members by the Council and the meeting so called shall be the first general meeting of the Members of the Institute for the purposes of this Our Charter and all other purposes and the Chairman of that Meeting shall be the President of the Institute or in his absence the Vice- President of the Institute or in his absence a Member of the Council chosen by the meeting but any want of or irregularity in the send- ing of any such draft bye-laws or in the giving of any such notice shall not affect the validity of the bye- laws. 2*v The purposes for which the Institute may in Purposes of r -j r i- * i u i bye-laws, manner aforesaid from time to time make bye-laws in- clude the following (namely) : For regulating the terms and conditions (other than but not inconsistent with those specially mentioned in this Our Charter) for and the mode of admission of Associates and the election of Fellows of the Institute ; For (subject to the provisions of this Our Charter) fixing the entrance and other fees and the annual sums for certificates of membership 394 ROYAL CHARTER and other sums to be paid by Fellows or Associates of the Institute and the times or periods at which such fees or annual or other sums shall be payable ; For regulating the mode time and place of sum- moning and holding annual and other general meetings and special meetings of the Institute and the mode of voting in- cluding the voting by proxy or by ballot and the conduct of proceedings at any such meetings ; For regulating the number of Members of the Council and their periodical retirement and the mode of nomination of Members of the Institute for election to the Council and the giving of notice of such nomination and the conduct of the election and the mode of filling casual vacancies and the meetings of the Council and the number of Members who shall be required to be present and acting thereat and the adjournment thereof and the proceedings thereat ; For regulating the mode of election or appoint- ment of the President and the Vice- Presi- dent and their tenure of office ; For regulating the appointment of Trustees and their powers and duties and the disposals of the moneys and property of the Institute ; For regulating the appointment election rotation retirement and remuneration of an Auditor or Auditors ; 395 ROYAL CHARTER For regulating the service under Articles of clerks of Members of the Institute and the for- feiture of such Articles for misconduct or other sufficient cause ; For regulating the number and times and places of holding examinations whether preliminary intermediate or final of candidates for mem- bership of the Institute and the subjects for and the manner of conducting all or any such examinations and for fixing reasonable fees to be paid by candidates and others and the conditions on which the Examiners shall hold office and their remuneration ; And generally such bye-laws as from time to time seem to the Institute requisite for the better execution of this Our Charter and the fur- therance of the objects of the Institute ; but no bye-law shall be made by the Institute providing for exclusion or suspension from Membership of the Institute for any cause and notwithstanding anything in this Our Charter the draft bye-laws prepared by the Council and submitted to the first general meeting shall provide that the first election of Members of the Council shall be had by means of the voting papers of Members of the Institute whether present at or absent from the place of election and not otherwise and bye- laws adopted at the first general meeting shall not be valid unless they so provide and those bye-laws may provide for all details of procedure relative to such voting papers. 26. Bye-laws made by the Institute shall not have Allowance oi feet until they have been su by the Lords of Our Council. effect until they have been submitted to and allowed ye Printing of 396 ROYAL CHARTER 27. The Council of the Institute shall cause all bye- laws when allowed to be printed with the form of allow- ance and to be published in the " London Gazette " with that form. Application to 28. This Our Charter does not apply to Scotland or England and T -, -, , , Wales only. Ireland and where it mentions practice or service means practice or service in England or Wales. Jltt t8KitttSS whereof We have caused these Our Letters to be made Patent. Ourself at our Palace at Westminster, the Eleventh day of May in the Forty-third Year of Our Reign. By Her Majesty's Command CARDEW. 397 ALLOWANCE OF BYE LAWS AT THE COUNCIL CHAMBER, WHITEHALL, THE 2isT DAY OF MARCH, 1882. By a Committee of the Lords of Her Majesty's Most Honourable Privy Council. PRESENT- LOUD PRESIDENT. EARL OF KIMBERLEY. EARL GRANVILLE. MR. SECRETARY CHILDERS. WHEREAS there was this day read at the Board a letter, dated the i5th of March, 1882, from Messrs. Markby, Stewart & Co., transmitting certain Bye-Laws of the Institute of Chartered Accountants in England and Wales, adopted by Resolutions passed at a meeting of the Members of the Institute, held on 6th of March, 1882, and confirmed at a subsequent meeting held on the i5th of March, 1882. And whereas by the 26th Article of the Charter of Incorporation of the said Institute, it is provided that Bye- Laws made by the Institute shall not have effect until they have been submitted to and allowed by the Lords of the Privy Council. NOW, THEREFORE, their Lordships having taken the said Bye- Laws into consideration (a copy whereof is hereunto annexed) are pleased to allow the same. C. L. PEEL 398 ALLOWANCE OF BYE LAWS AT THE COUNCIL CHAMBER, WHITEHALL, THE I5TH DAY OF JUNE, 1891. By a Committee of the Lords of Her Majesty's Most Honourable Privy Council. PRESENT- LORD PRESIDENT. DUKE OF RICHMOND AND GORDON. EARL OF LIMERICK. WHEREAS there was this day read at the Board a letter, dated 22nd May, 1891, from Messrs. Markby, Stewart & Co., transmitting certain Bye- Laws of the Institute of Chartered Accountants in England and Wales (in lieu of the existing Bye-Laws, Nos. 65 to 91), adopted b^ Resolution passed at the ordinary general meeting of the Institute held on the 6th day of May, 1891, and confirmed at an extraordinary general meeting of the same Institute, held on the 2ist May, 1891. And whereas, by the 26th Article of the Charter of Incorporation of the said Institute, it is provided that Bye-Laws made by the Institute shall not have effect until they have been submitted to and allowed by the Lords of the Privy Council. NOW, THEREFORE, their Lordships, having taken the said Bye-Laws into consideration (a copy whereof is hereunto annexed), are pleased to allow the same. C. L. PEEL. 399 ALLOWANCE OF BYE LAWS AT THE COUNCIL CHAMBER, OSBORNE HOUSE, ISLE OF WIGHT, THE 28TH DAY OF JULY, 1893. By the Lords of Her Majesty's Most Honourable Privy Council. PRESENT- LORD PRESIDENT. LORD CHAMBERLAIN. SIR JOHN COWELL. WHEREAS there was this day read at the Board a letter, dated the i6th day of June, 1893, from Messrs. Markby, Stewart & Co., transmitting certain Bye-Laws of the Institute of Chartered Accountants in England and Wales, adopted by resolution passed at a Meeting of the Members of the Institute held on the loth day of May, 1893, and confirmed at a subsequent Meeting held on the 25th day of May, 1893, v i z< : W i n substitu- tion for Bye-Law 35, and (2) in addition to Bye-Law 76, of the Bye-Laws of the Institute: And whereas, by the 26th Article of the Charter of Incorporation of the said Institute, it is provided that Bye- Laws made by the Institute shall not have effect until they have been submitted to and allowed by the Lords of the Privy Council. NOW, THEREFORE, their Lordships, having taken the said Bye-Laws into consideration (a copy whereof is hereunto annexed), are pleased to allow the same. C. L. PEEL. 400 THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. Incorporated by Royal Charter of the Eleventh day of May, 1880. BYE-LAWS. CHAPTER I. PRELIMINARY. Commence- i. These Bye- Laws, being the first Bye- Laws made Laws. 01 Bye " under the above-mentioned Charter, in these Bye- Laws referred to as the Charter, shall come into operation as soon as they are allowed by the Lords of Her Majesty's Most Honourable Privy Council, which time is in these Bye- Laws referred to as the commencement of these Bye-Laws. Meaning of 2> \y O rds in these Bye-Laws have the same meaning words used in * the Bye-Laws. as i n the Charter; and expressions in these Bye- Laws referring to Members, Fellows, Associates, and Meetings, are to be construed as having reference to Members, Fellows, Associates, and Meetings of the Institute. Articled Clerk means a Clerk who has served under articles to a Member or Members of the Institute, before or after, or partly before and partly after, the commencement of these Bye-Laws. Secretary means the Secretary of the Institute appointed by the Council, or the person acting in that capacity by the direction of the Council. 401 BYE LAWS 3. The forms set forth in the Schedule to these Forms. Bye- Laws shall be used in the cases to which they are applicable, with such alteratious, if any, as the Council from time to time determine ; and all notes and direc- tions thereon shall be deemed part of the Forms, and be observed accordingly. CHAPTER II. THE COUNCIL. 4. The number of the Members of the Council Election and , ,, n r , r r i i n r rr> Retirement of shall be forty-five, of whom nine shall go out of office Council. at each Annual Meeting of the Institute, but shall be re-eligible. Those who are to go out at each of the four Annual Meetings next after the first shall be selected by lot at a Meeting of the Council ; such only of the Members of the Council who are first elected under these Bye- Laws as have not already retired being included in such selection. Afterwards those who are to go out at each Annual Meeting shall be those who have been longest in office. 5. The first election of Members of the Council Election of shall be had by means of the voting papers of Members of the Institute, whether present at or absent from the place of election and not otherwise. 6. At the first Annual Meeting of the Institute, all Nomination of . _, , r ,, ~, ., ,, . ~, first Members the Members of the Council then in office, except any O f Council, who have signified to the Council their desire not to offer themselves for election, shall be deemed to be nominated for election. Every other Candidate for election on the Council on that occasion shall be nominated by 10 Members, in writing, signed by the Members nominating, and by the Candidate and deposited at the Offices of the Institute fourteen clear days before the day of the Meeting. The list of persons so nominated shall be read at the Meeting by the Chairman. 402 BYE LAWS Nomination of 7. On every occasion subsequent to the first Annual of Cound^ub* Meeting every retiring Member of the Council shall, first U Annu ai he unless he sha11 have signified to the Council his desire Meeting. not to offer himself for re-election, be deemed to be nominated for election. Notice of 8- As regards any other candidate to be put up for M e^berso n f 0f election on the Council at any Annual Meeting after Council. the first, previous notice thereof shall be given to the Council twenty-one clear days before the first of May, and such notice shall be accompanied by an intimation in writing from the proposed new Member of his willingness to serve if elected, and the receipt of such notice and intimation shall be stated in the circular ssued by the Council before each Annual Meeting, and the provisions of these Bye-Laws relating to the nomination of candidates at the first Annual Meeting shall extend to candidates within this present Bye- Law. Vacancies in 9- I* 1 the event of any vacancy occurring in the Council. Council between one Annual Meeting and another, the vacancy may be filled up by the Council at a Meeting summoned with notice of this object, and a person so becoming a Member of the Council shall hold office as long only as the vacating Member would have been entitled to hold office, but shall be re-eligible. Resignation of io. A Member of the Council may resign by sending Council* f * n h* s res ig na tion to the Council, and on its acceptance by the Council, but not until then, he ceases to be a Member of the Council. Vacation of n. The office of a Member of the Council is office of Mem- _ ber of Council, vacated i. If he ceases to be a Member of the Institute, or is excluded or suspended for any period from membership. 403 BYE-LAWS 2.. If he is absent from the meetings of the Council for more than six consecutive months without the consent of the Council in writing. 3. If he becomes bankrupt or insolvent, or suspends payment, or compounds with his creditors. 4. If he is declared lunatic, or becomes of un- sound mind. 12. The Institute may at any time, by a resolution Removal of ^passed by a majority of two-thirds of the votes of Mem- ^JJcif f bers present and voting at a Special Meeting, remove .any Member of the Council from his office before the -expiration of his period of office, provided that if a poll be demanded as to the resolution for removal, the :same majority of two-thirds shall be necessary on the taking of the poll for carrying that resolution ; and may by a resolution passed by a majority of the votes of Members present and voting at that Meeting, elect .another qualified person in his stead. The person so elected shall hold office during such time only as the Member in whose place he was elected would have 'been entitled to hold the same if he had not been Temoved. CHAPTER III. PROCEEDINGS AND POWERS OF THE COUNCIL. 13. The Council shall meet at the Offices of the Meetings of Institute on the first Wednesday in each month, or at such other times and places as they may determine. 14. A Meeting of the Council may at any time be Meetings of called by order of the President or Vice- President or called. ' .at the request of any five Members of the Council. 404 BYE-LAWS Notice of Coun- 15. Three clear days' notice ot a Meeting of the oil IVleetings. _ .. ' Council, or twenty-four hours' notice in a case of emer- gency, shall be delivered or sent to each Member of the Council at his usual or last known address, and such notice shall, so far as practicable, contain a state- ment of the business to be transacted at such meeting- It shall not be necessary in any case to prove that such notice has been delivered or sent, but the same shall be taken as delivered or duly sent unless the con- trary be shown, and the non-receipt of any notice by any Member or the non-existence of any supposed emergency, shall not affect the proceedings of any- Meeting. Chairman of 16. At all meetings of the Council the President, and in his absence the Vice- President, shall be Chairman - r and in the absence of both, the Chairman shall be elected from among those present. Majority of 17. At all Meetings of the Council, in the event SnSrity. rale of difference of opinion, the majority shall rule the minority (except where otherwise required by the Charter or by Bye- Laws), and in case of equality of votes, the Chairman shall have a casting vote, in addition to his original vote. Adjournment 1 8. Subject to the provisions of the foregoing Bve- of Meetings of T ,, ~, . ,, ,. r ,. ' , ., Council. Laws, the Chairman of any Meeting of the Council may, with the consent of the Meeting, adjourn the Meeting from time to time and from place to place r 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 an adjourned Meeting unless it is so directed in the resolution for adjournment. Quorum of IQ . The number of Members of the Council whose presence shall be requisite for the transaction of busi- ness shall be seven. 405 BYE-LAWS 20. At the first Meeting of the Council after each Election of Annual Meeting, the Members of the Council then Vice-President present shall choose one of the Members of the Council as President, and another as Vice- President for the year following such choice, and any vacancy in either of those offices shall be filled up in like manner at the next monthly or other ordinary meeting of the Council. 21. Minutes shall be made in proper books to be Minutes to be i /- ,1 r n ' i j_- j Evidence. provided for the purpose of all resolutions and pro- ceedings of Meetings of the Council or the Committees thereof, and every Minute signed by the Chairman of the Meeting to which it relates, or by the Chairman of a subsequent Meeting, shall be sufficient evidence of -the facts therein stated. 22. All moneys payable to the Institute shall be Receipts and paid by the Council or by the direction thereof into the Pa y ments - account of the Institute at its Bankers, and all moneys payable by the Institute above the amount of 5 shall be paid by Cheques drawn upon its Bankers signed by two Members of the Council and countersigned by the Secretary, provided always that nothing herein con- tained shall prevent the Council placing in the hands of the Secretary or other officer such sum or sums as -may be necessary to meet Salaries or Petty Expenses. 23. All funds of the Institute not needed immediately investment and for the ordinary purposes of the Institute may be in- funds^ vested in the name of the Institute or of any two or more Members of the Council, in any of the following securities, namely : Public Stocks or Funds of Great Britain ; British Railway Debentures and Debenture Stock; Metropolitan Board of Works Stock; East India Stock ; and Bank of England Stock; with power from time to time to sell or vary such securities ; but if invested in the name of the Institute, the same shall 406 Lectures and Prizes. Borrowing powers. Pensions. Payment of Railway Fares of Country Members. Publication of List of Members. BYE LAWS not be sold, varied, or dealt with, except according to general instructions issued under the Common Seal of the Institute. 24. The Council may with the consent of a General Meeting employ any part of the funds of the Institute in the payment of Lecturers, or the foundation of Prizes, Scholarships, or Exhibitions in connection with the subjects of the Examinations conducted or held by the Institute, as well as for any other general purposes- of the Institute. 25. Notwithstanding anything herein contained, the Council may from time to time borrow money tem- porarily and may pay interest thereon. 26. The Council may with the consent of a General Meeting make such provision for pensioning retired Officers and Servants, whether by agreement at the time of appointment or employment, or otherwise, as to the Council may seem just. 27. The Council may pay out of the funds of the Institute the first-class railway fares of the Members of the Council residing and practising outside the Metropolis as defined by the Charter or these Bye- Laws on each occasion of such Members attending a meeting of the Council, or of any Committee thereof, such payments to be made in respect of all attendances- from the date of the Charter. 28. The Council shall in each year publish or cause to be published at the expense of the Institute, or otherwise, a List of the Members of the Institute, to- gether with such other particulars in respect to the Institute or its objects as they may deem advisable,, and they may in such list in their discretion distinguish in such way as shall to the Council seem fit, the Fellows and Associates holding Certificates of Member- ship under section 16 of the Charter in that year, or 407, BYE LAWS may publish the list in any other form they determine upon, and such list shall be supplied to Members and others at such prices or gratuitously as the Council shall from time to time determine. 2Q. For the purpose of publishing such list, each List of Mem- _, , v TI T i j AI. bershowtobe Member shall, in January in each year, send in to the drawn up. Secretary his name and address, or place of business, failing which the list may be drawn up on such infor- mation as the Council may possess. 30. Subject to the provisions of the Charter and of Appointment of . Committees. Bye- Laws, the Council may appoint Committees from among themselves, and may fix the quorum thereof, and may delegate any of their powers to such Com- mittees, and may lay down rules for regulating the proceedings of the Committees, and the President and Vice-President shall be, by virtue of their offices, Members of all Committees. . 31. The Council shall have custody of the Common Custody of , Common Seal. Seal. 32. The Common Seal shall not be affixed to any Affixing . * , v j r , u ^ .1 j . .-, Common Seal, instrument, except by order of the Council, and in the presence of two Members of the Council, and every such instrument shall be signed by the two Members of the Council in whose presence the Seal is affixed, and countersigned by the Secretary. CHAPTER IV. MEMBERS. 33. All admissions and elections of Members shall Admission and be by the Council, and every applicant for admission Members? or election to any degree of Membership shall satisfy the Council of his having fulfilled the conditions speci- fied by the Charter in such manner as the Council shall require and shall also produce such evidence of his 408 BYE LAWS fitness : to be so admitted or elected as the Council shall deem necessary, and the Council may in their absolute discretion by Resolution passed at a Meeting of the Council, at which Meeting there shall be present and voting not less than twelve Members of the Council, and for which resolution not less than three- fourths of the Members present and voting shall vote, refuse to admit or elect to any degree of Membership, any person whom they shall not consider to be a fit and proper person to be so admitted or elected. No one to be 34- No such applicant shall be admitted a Member admitted under un i ess h e has attained the age of twenty-one years. twenty-one. J J ^ This Bye-Law was allowed by the Lords of Her Majesty's Privy Council on the 28th July, 1893. ln substitution of the then existing Bye-Law No. 35. Election of 35- The Council may, at a meeting convened as Associates d prescribed by Section 14 of the Charter, and in exercise of the powers thereby conferred, elect as a Fellow or Associate any candidate for admission who, being at the date of his application in practice as a Public Account- ant, was in practice on or before the ist January, 1879, and has been in practice for more than five years altogether, but whose practice has, on account of ill- health, or for other causes satisfactory to the Council , not been continuous for five years next before the date of his application. The Council may also by a resolu- tion passed at a meeting specially convened, with notice of the object, at which meeting there shall be present not less than twenty-four of the Members of the Council, and for which resolution not less than three-fourths of those present and voting shall vote, elect as a Fellow or Associate any candidate for admission who has, up to the date of his application, been continuously in practice as a Public Accountant for ten years ; or, who being at the date of his applica- tion in practice as a Public Accountant, has been in practice for more than ten years altogether, but whose 409 BYE LAWS practice has, on account of ill-health or for other causes satisfactory to the Council, not been continuous for ten years before the date of his application. 36. The Council may, at such a meeting and in Election of . Associate under exercise of such powers as in the last foregoing Bye- Section 14 of Law mentioned, elect as an Associate, any Candidate charter? for admission as a Fellow or Associate, who having been in practice as a Public Accountant at the com- mencement of these Bye- Laws, has, up to the date of his application, been continuously three years in prac- tice, and has passed an examination by the Examiners of the Institute, equivalent to the final examination under the Charter; or, having been in practice as a Public Accountant at the commencement of the Bye- Laws, has during part of the five years next before the date of his application served as a Public Ac- countant's Clerk, and during the remainder of that period of five years has been in practice as a Public Accountant, and has passed an examination by the Examiners of the Institute equivalent to the final examination under the Charter ; or, who at the date of his application is employed as a Public Accountant's Clerk, and has been so employed for more than five years altogether prior to the date of the Charter, but whose employment has, on account of ill-health, or for other causes satisfactory to the Council, not been con- tinuous for five years next before the date of the Charter, but has been continuous since the date of the Charter. 37. Any Member may resign his membership by Resignation of sending in his resignation to the Council, and on its re- admission, acceptance by the Council, but not until then, he shall cease to be a Member, but the Council may at any time, at such a meeting, and in exercise of such powers as in the last foregoing Bye- Law referred to, re-admit him to membership. 410 Entrance Fee Associate 7 BYE LAWS 38. Every person who is after the commencement of these Bye- Laws admitted a Fellow without becoming an Associate shall, on admission, pay the sum of 21 as entrance fee. Entrance Fee 30. Every Associate shall, upon his becoming a payable by an ~~ J Associate on his Fellow after the commencement of these Bye-Laws,. pay the sum of 10 los. as additional entrance fee. becoming a Fellow. Entrance Fee 40. Every person who is, after the commencement Associate. 7 *' f these Bye- Laws, admitted an Associate shall pay the sum of 10 los. as entrance fee. No person to become a Mem ber until his Entrance Fee has been paid. Expiry of first Certificates under Sec. 15 of the Royal Charter. Commence- ment of year under Sec. 16 of the Royal Charter. Members to satisfy Council as to continu- ance ol prac- tice. 41. No person shall, after the commencement of these Bye-Laws, become or be, or be entitled to become or be, a Fellow or Associate of the Institute, unless and until he pays the Entrance Fee prescribed by these Bye- Laws, and if he does not pay such Entrance Fee within two months after notice given him by post to pay the same, the admission or election shall be void, or his right to become a Member shall cease. 42. The first Certificates of Membership issued in accordance with Section 15 of the Charter shall cease to be in force after the commencement of these Bye- Laws or the 3ist December, 1881, whichever shall last happen, and the holders of all such Certificates shall return the same when paying their first Annual Sub- scriptions or Certificate Fees under these Bye-Laws. 43. For the purposes of Section 16 of the Charter the year shall be reckoned from the first of January. 44. Any Member while he continues to practise as a Public Accountant shall, if required by the Council, satisfy the Council in every January, or at any other time and in such manner as the Council may from time to time reasonably require, that he continues to practise. 411 BYE-LAWS 45. Each Member obtaining from the Council a Annual Certift- certificate of his membership under Article 16 of the ca Charter, shall pay to the Council, for the use of the Institute, the sum prescribed in that Article as the maximum sum payable in his case (which sum is in these Bye- Laws referred to as the Annual Certificate Fee). 46. The Annual Certificate Fee shall be deemed to Annual Certifi- . . . cate Fees, when become due and payable in January in each year, or in due. the case of a Member elected or admitted or beginning to practise after January in any year, at the date of his election or admission or beginning to practise. 47. The Council shall not in any year issue to any No Certificate person the annual certificate of membership under ^tn Fees^paid Section 16 of the Charter until the Annual Certificate Fee has been paid by him. 48. Notwithstanding anything in the foregoing Bye- Annual Certifi- Laws, for the purposes of Article 16 of the Charter 1882. the Annual Certificate Fee for 1882 shall be deemed to become due and payable on the day after the com- mencement of these Bye-Laws, or the ist January, 1882, whichever shall last happen. 49. Every Member of the Institute who is a partner Definition of of a firm practising as Public Accountants, and having Metropolis, an office in the Metropolis, shall be deemed, for the purposes of Section 16 of the Charter and all other purposes of the Institute, to practise in the Metropolis. so. Every Member not practising as a Public Ac- Annual . . Subscriptions. countant shall pay to the Institute an annual subscrip- tion in the case of a Fellow of Two Guineas, and in the case of an Associate of One Guinea ; and the same shall be deemed to become due and payable in January in each year ; or in the case of such Member 412 BYE-LAWS elected or admitted after January in any year, then at the date of his election or admission. Provided always, that in the event of such Fellow or Associate com- mencing practice during the currency of any year for which such subscription shall have been paid, he shall have credit for the sum so paid on account of his Annual Certificate Fee. 51. The Annual Subscriptions for the year 1882 shall be deemed to become due and payable on the day after the commencement of these Bye-Laws, or the ist of January, 1882, whichever shall last happen. Restrictions as 52. A Member of the Institute practising as a Public touseofdis- . . , . .,, tinctive initials Accountant in partnership with any person not a or title. Member of the Institute, under the title of a firm, shall not use after the title of that firm the initials F.C.A. or A.C.A., or describe the firm in any way what- ever as Chartered Accountants. Annual Subscriptions for 1882. CHAPTER V. ARTICLED CLERKS. Members to re- 53. Before a Member of the Institute receives, after tionofpre- the commencement of these Bye- Laws, a person to tificatebSore serve with him under articles, he shall require the pro- Clerk 2 Articled Auction of a certificate of the Institute to the effect that the person about to be articled has passed the preliminary examination of the Institute or has been exempted therefrom. Articles to be Registered. Certificate of Service. 54. Every Articled Clerk, whose service begins after the commencement of these Bye- Laws, shall, within one month after the execution of his articles, lodge the articles with the Council to be registered, or within such extended period as the Council may in any case specially allow. 55. Every Articled Clerk, whether his service began before or after the commencement of these Bye- Laws, 413 BYE-LAWS shall, at the expiration of his articles and before he is admitted for final examination, produce to the Council to be registered a certificate from his employer, to the effect that he has duly served his term, and is a fit and proper person to be admitted a Member of the Insti- tute, or failing such certificate, shall prove to the satisfaction of the Council that he has duly served his term, and is a fit and proper person as aforesaid. Pro- vided that if any person shall be allowed by the Council, under Section 14 of the Charter, to present himself for the final examination before the expiration of his articles, the certificate or evidence shall be to the effect that he has duly served such portion of his term of service as shall have elapsed. 56. If the employer of an Articled Clerk ceases to be Articles may be ,, . IIP r i i -, transferred or a Member, or is suspended from Membership, the new Articles Articles may be transferred to another Member ; or in enteredinto - the like event, or in the event of the death of the em- ployer, the Articled Clerk may enter into fresh Articles for the remainder of his term of service. 57. Articles may also be assigned by agreement Articles may be between the Articled Clerk and his employers. 58. The Articled Clerk shall lodge the transfer, Assignment of assignment, or articles with the Council to be regis- Articles to be^ tered, within one month of the transfer or assignment re s lstered - of articles, or of the execution of fresh articles, or with- in such extended period as the Council may in any case specially allow. 59. An Articled Clerk shall not be admitted to the An Articled intermediate or final examination unless he has com- admitted to ex- plied with the provisions of the foregoing Bye- Laws oS^stedng" respecting registration, or the Council have allowed his Articles, registration, notwithstanding the expiration of the time limited in that behalf. 414 BYE-LAWS to e have r t S wo nly 6o * No MerQ ber shall have -in His service at the Articled Clerks, same period more than two Articled Clerks, except in the case of the decease or retirement from practice of one partner of a firm, when his Articled Clerk or Clerks may be transferred to a surviving partner for the remainder of his or their term. No person 61. No person who is under sixteen years of age under sixteen u n ^ i u -\/r u e j_i T j.-^. to be articled, shall De taken by any Member of the Institute as an Articled Clerk. None but Mem- t>2. No Member shall be competent, after he has bers in practice ,. , . 1-11- -i i r to have discontinued practice, or while he is suspended from Articled Clerks. mem bership, or while he is a clerk to a Public Ac- countant, whether a Member or not, to retain or take an Articled Clerk. Articled clerk 6? No Articled Clerk shall during his term of service, not to have . . -i other employ- except by the permission of the Council, engage in any other business or occupation. Registration of Articles may be cancelled in case of mis- conduct. 64. If the Council, at a meeting specially convened with notice of this object, at which meeting there shall be present and voting not less than twelve of the Mem- bers of the Council, pass a resolution that any complaint of misconduct made against any Articled Clerk has been proved, and is of such a nature as to make that person unfit to become a Member, for which resolution not less than three-fourths of those present and voting shall vote, the articles under which that person has been serving shall, for the purposes of the Charter and these Bye-Laws, be deemed to be at an end, and the regis- tration of the articles shall be cancelled, and no Member shall, except by the permission of the Council, retain or take that person as an Articled Clerk. 415 BYE LAWS CHAPTER VI. EXAMINATIONS. The Bye-Laws in this Chapter were allowed by the Lords of Her Majesty's Privy Council on the i$th June, 1891, in lieu of the then existing Bye-Laws, Nos. 65 to 91. 65. The Council at their first Meeting after each Election of Annual Meeting of the Institute shall appoint not less comm^tee?" than seven of their number, in addition to those Members who are Members of the Committee by virtue of their offices, to be the Examination Committee for the ensuing year, and their powers and duties may be exercised and discharged at any Meeting of the Committee at which not fewer than three Members of the Committee are present. 66. The Committee shall have such powers and Po wers and duties, in addition to the powers and duties hereby committee, conferred, in reference to the Examinations, as may be, from time to time, delegated to them by the Council. Provided that the powers and duties so delegated shall not be inconsistent with the provisions of the Charter and Bye-Laws. 67. The Examination Committee, with the approval Committee r ., ,-, ., r ,. ,. . , to issue of the Council, may, from time to time, issue regula- regulations. tions for holding the Examinations, and, under and subject to the provisions of these Bye- Laws, for the conduct of the Examinations. 68. The Members of the Committee shall be the Examiners, Examiners, and, with the assistance (so far as they may think necessary to resort to the same) of such qualified persons as the Council may from time to time appoint, shall conduct the Examinations. The persons so appointed to assist the Examiners shall hold office for a year, but shall be eligible for re-appointment. The Council, nevertheless, may, at any time during his term of office, remove any person so appointed by a 416 Conduct of Examinations. Remuneration of Examiners. Persons to preside at Examinations. BYE LAWS resolution passed at a Meeting of the Council, at which at least twelve Members shall be present, by a majority of two-thirds of the Members voting. 69. The Committee shall, at least two months before each Examination, select from its Members, or from the qualified assistants appointed by the Council (as above stated), persons who shall, by written papers, examine the Candidates for Examination, and who shall report the results of such Examination to the Committee. But, nevertheless, the Committee shall have power to alter such report with reference to individual Candidates as it may see fit. 70. There shall be paid out of the funds of the Institute, to each person selected by the Committee for examining the Candidates, the sum of not less than five nor more than twenty guineas (to be fixed by the Examination Committee) for each Examination of not more than one hundred Candidates, with a propor- tionate increase for any Candidates above that number examined by him at any Examination ; and, for the purposes of this Bye- Law, the Final Examination and the Examination equivalent thereto shall be deemed to be one Examination. Provided that, in the case of the person or persons appointed to examine Candidates for the Preliminary Examination, such further sum, not exceeding thirty guineas, as the Committee may fix, may be paid to him or them for the remuneration of an assistant or assistants. 71. A Member of the Council shall preside in each Examination room on each day in which an Examina- tion is being held, at such remuneration, not exceed- ing five guineas per diem, as the Committee shall determine; save that, in the case of Preliminary Ex- aminations held out of the Metropolis one of the 417 BYE-LAWS Fellows of the Institute appointed by the Examination Committee under the provisions of Bye- Law 78 shall preside. 72. Every Candidate, at least thirty days before the Notice to be Examination at which he proposes to be examined, council by shall give written notice to the Council of his desire to Candidates - be examined, and shall pay the fee payable in respect of such Examination ; and shall, in the case of the Final Examination, leave with the Council to be registered, the certificate of service required by these Bye-Laws to be so left for registration. In case the articles under which he is serving have not been registered, he shall, at the same time, leave them with the Council for registration, having, when necessary, first obtained permission from the Council to have them registered. 73. Any person who has failed to pass any Examin- Persons failing ation to the satisfaction of the Examination Committee p^eiftthSm- may present himself again at any subsequent Examin- selves again, ation, save that the Examination Committee may, in their discretion, refuse to allow any such person so to present himself. If after payment of his fee a Candidate with- NO fees to be draw his name or fail to present himself for Examination, returned - no part of the fee shall be returned to him : but the Ex- amination Committee may allow such fee to apply to the next Examination at which such Candidate pre- sents himself. 74. The Examination Committee shall report to the Report of Council the result of each Examination, and, upon the anTiss^ufof adoption by the Council of the report of the Committee, Certificates - a Certificate to the effect that he has passed any Ex- amination shall, unless withheld for any reasonable cause, be issued to^every person who has passed such DD 418 BYE LAWS Examination to the satisfaction of the said Committee. Such Certificate shall be signed by two Members of the Council, and countersigned by the Secretary. Each Candidate for an Examination shall have a number assigned to him, and he shall be referred to by such number only until after the adoption by the Council of the report of the Committee as to the result of his Examination. Examination 75. Except as provided for by Bye-Law 73, every person presenting himself for any Examination, shall, on each occasion of his so presenting himself, pay the sum of two guineas as an Examination Fee, before he is admitted to be examined. PRELIMINARY EXAMINATIONS. Preliminary 76. Every person desirous of becoming an Articled. Examinations. clerk sha ^ before he is art i c i e d, pass a Preliminary Examination to test his general education ; save that the following persons shall be entitled to exemption from such Examination : 1. Graduates of any University in the United Kingdom. 2. Persons who have passed the following Exami- nations, viz. : (a.) The " Responsions " Examination at the University of Oxford. (b.) The " Previous " Examination at the Uni- versity of Cambridge. (c.) The Examination in Arts for the second year at the University of Durham. (d.) The Matriculation Examination at the Uni- versity of Dublin or the University of London. 419 BYE LAWS (e.) The Preliminary Examination at the Victoria University, Manchester. (/.) The "Moderations" Examination at St. David's College, Lampeter. *(g.) [The Council resolved on the 7th May, 1902, that the Higher Examination of the Oxford and Cambridge Schools Examination Board should no longer entitle to exemption.^ *(h.) The Examination for the First-class Certificate of the College of Preceptors. *(i.) The Oxford or Cambridge Senior Local Examination. *(k.) The Oxford or Cambridge Junior Local Examination, provided that the Candidate was not over the age of 16 when examined. [The Council resolved on 5th June, 1901 , that Certificates of having passed this Examination after 1st July, 1902, should not entitle to exemption^ *(/.) The Examinations for Commercial Certificates of the Oxford and Cambridge Schools Examina- tion Board. Victoria University, Manchester. London Chamber of Commerce (Higher Examination). Manchester Chamber of Commerce .(Senior Examination). (m.) The Examinations by the Civil Service Com- missioners for First Class Clerkships in the Home Civil Service, and for the India Civil Service ; and the Further Examinations for the Royal Military Colleges at Sandhurst and Woolwich, DD2 420 BYE LAWS Preliminary *(.) The Senior and Honours Certificate of the Examinations. Central Welsh Board. [Added by resolution of the Council dated 9th January, 1901.] *(o.) The Senior Local Examination of Durham University. [Added by resolution of the Council dated 7th May, 1902.] * (p.) The Matriculation Examination of Birmingham University. [Added by resolution of the Council dated 7th May, 1902.] *PROVIDED THAT, IN THE CASE OF THE EXAMINATIONS REFERRED TO IN (g.) (k.) (/.) (k.) (1.) (.) (0.) AND (p.) THE CANDIDATE SHALL HAVE PASSED IN THE SAME SUBJECTS AS THOSE SPECIFIED IN BYE-LAW 79 ; SAVE THAT IN SUCH CASE A CANDIDATE MAY SUBSTITUTE AN ADDITIONAL OPTIONAL SUBJECT FOR ELEMENTARY LATIN. Any person shall, upon satisfying the Council that he has graduated in any of the above Universities, or passed any of the above Examinations, be entitled to receive a certificate to the effect that he is exempt from passing the Preliminary Examination of the Institute. The Council may, by a resolution passed at a meeting specially convened for that purpose, with notice of the object, at which meeting there shall be present not less than twelve of the Members of the Council, and for which resolution not less than three- fourths of those present, and voting, shall vote, resolve (a.) That any one or more of the Examinations mentioned in this Bye- Law shall no longer entitle to exemption from the Preliminary Examination ; or, (b.) That any other specified Examinations besides those set forth in this Bye-Law shall entitle to exemp- tion from the Preliminary Examination. Provided, nevertheless, that the proviso in this Bye-Law as to the subjects to be passed shall apply to all such Examina- tions so added by the Council. 421 BYE LAWS Provided that, notwithstanding anything in these Preliminary ,, , . ., . A . Examinations Bye-Laws, all persons who, prior to the ist August, 1891, shall have passed any Examinations which, under the first Bye-Laws of the Institute, would have entitled them to Certificates of Exemption from the Preliminary Examination, shall be entitled to such Certificates. The following addition to Bye-Law 76 was allowed by the Lords of Her Majesty's Privy Council on the 28th July, 1893. The Council may, on or before the 3oth January, 1895. by a resolution passed at a meeting specially con- vened with notice of the object, at which meeting there shall be present not less than twenty-four of the Mem- bers of the Council, and for which resolution not less than three-fourths of those present and voting shall vote, resolve that any person, not being under thirty years of age, who at the date of his application shall have been for ten years continuously in service as a clerk to a Chartered Accountant, shall be exempted from the Preliminary Examination. 77. Preliminary Examinations shall be held during Time of the first week of June, and the first week of December, E^arninations. and at such further or other times as the Council may hereafter from time to time direct. 78. Such Preliminary Examinations shall be held at Place of the Offices of the Institute or at such other place as Examinations, the Committee may from time to time appoint ; and, simultaneously, should the Committee think it desirable, in the following towns or some of them, and at such place or places in those towns as the Committee may decide : Birmingham Manchester Bristol Newcastle-on-Tyne Liverpool Sheffield 422 BYE LAWS The Committee shall appoint at least two Fellows of the Institute to preside at the Preliminary Examination held at each of the above towns. Subjects of 79. The Preliminary Examinations shall be conducted E'xaiSnSions. wholly in writing, in the following subjects, viz. : 1. Writing from dictation. 2. Writing a short English composition. 3. Arithmetic. 4. Algebra, to Quadratic Equations (inclusive). 5. Euclid (the first four books). 6. Geography. 7. History of England. 8. Latin (Elementary). And also in any two of the following subjects, one of which at least must be a language, to be selected by the candidate: (i.) Latin (2.) Greek (Ancient) ; (3.) French ; (4.) German ; (5.) Italian ; (6.) Spanish ; (7.) Higher Mathe- matics ; (8.) Physics ; (9.) Chemistry ; (10.) Animal Physiology ; (u.) Zoology ; (12.) Botany ; (13.) Electricity, Magnetism, Light and Heat; (14.) Geology; (15.) Stenography. List of Special 80. At least four months before the day appointed seect S edby e f r holding any Preliminary Examination, the Examina Committee n ^ on Committee shall prepare a list of the books (if any) selected by them for the Examination of Candidates in the above-mentioned optional subjects, and a copy of such list shall be furnished to any person applying for the same. Notice to be 81. Every Candidate shall, in the notice given to the Counci? by 6 Council of his desire to be examined at the Preliminary Candidates, Examination, state the two optional subjects in which he proposes to be examined under these regulations, and the place at which he wishes to be examined, together with his age and residence, and place or mode of education. 423 BYE LAWS 82. For the purpose of the Preliminary Examinations Conduct of held out of London, the papers set by the Examiners Examinations shall be transmitted in a sealed packet to those Fellows out of London - of the Institute who have been appointed, as herein- before mentioned, to preside. The said Fellows shall open the packet in the presence of the Candidates, and shall require the Candidates, in their presence, to write from dictation, and give written answers to the papers so transmitted, and the said Fellows shall, without delay, seal up and send to the Committee the writing from dictation and the answers so written. INTERMEDIATE EXAMINATIONS. 83. Every Articled Clerk shall, after the expiration Intermediate r , ir ,, r . ., , , ,. Examination- of one-half of the term of service prescribed by section 12 of the Charter, pass an Intermediate Examination to test the progress he has made in professional know- ledge ; but if his service commenced before the date of the Charter, he shall not be required to present himself for such Intermediate Examination. 84. The Intermediate Examination shall be held at Time and Place .. rp r ,, T , ,. T of Intermediate the offices of the Institute, or at such other place as Examination. the Committee may from time to time appoint, during the second week of June and the second week of December in each year, or at such further or other times as the Council may from time to time direct. 85. The Intermediate Examination shall be con- Subjects of j , j . ... ,-, f -n T . . Intermediate ducted in writing, in the following subjects, viz. : Examination. i." Bookkeeping and Accounts (including Partner- ship and Executorship Accounts). 2. Auditing. 3. The Rights and Duties of Liquidators, Trustees and Receivers. 424 BYE-LAWS Provided that the Council, by the votes of three- fourths of such Members of the Council as are present and voting at a meeting of the Council specially con- vened with notice of this object, may add to, take from, or alter such subjects. FINAL EXAMINATIONS. Final 86. Save as in these Bye- Laws provided, every Examination. person who is not entitled under the Charter or Bye- Laws to be admitted without Examination shall, before applying to be admitted a Member, pass a Final Examination to test his professional acquirements. Time for Final 87. A person who passes the Intermediate Examina- Examination. QQi present himself for the Final Examina- tion within two years thereafter, except that Graduates of a University who have been articled for three years only, may present themselves for the Final Examina- tion one year after passing the Intermediate Examina- tion save that the Examination Committee may for any reasonable cause admit any such person to be examined at any time after the expiration of his term of service. Time and place 88. The Final Examination shall be held at the Examination. Offices of the Institute or at such other place as the Examination Committee may from time to time determine, in the third week of June and the third week of December in each year, or at such further or other times as the Council may from time to time direct. Subjects of 89. The Final Examination shall be conducted in Examination, writing in the following subjects, viz. : 1. Bookkeeping and Accounts (including Partner- ship and Executorship Accounts). 2. Auditing. BYE LAWS 3. The Rights and Duties of Liquidators, Trustees Subjects of j T-> Final and Receivers. Examination. 4. The Principles of the Law of Bankruptcy. 5. The Principles of the Law relating to Joint Stock Companies, 6. The Principles of Mercantile Law. 7. The Principles of the Law of Arbitrations and Awards. Provided that the Council by the votes of three- fourths of such Members of the Council as are present and voting at a meeting of the Council, specially con- vened with notice of this object, may add to, take from, or alter such subjects. EXAMINATIONS EQUIVALENT TO FINAL. go. The Council may, at a meeting convened as Regulations for Examination prescribed by Section 14 of the Charter, and in equivalent to exercise of the powers thereby conferred, elect as ma ' an Associate any Candidate for admission as a Fellow or Associate who, having been in practice, or having been employed as a Public Accountant's Clerk, prior to the commencement of the first Bye-Laws made under the Charter (2ist March, 1882), has, up to the date of his application, been con- tinuously five years in practice or employed as a Public Accountant's Clerk, or partly in practice and partly so employed, and who has passed an Examination by the Examiners of the Institute equivalent to the Final Examination under the Charter. Provided that every person who, by this Bye- Law or by Bye-Law 36, may be admitted under Section 14 of the Charter, upon his passing an Exam- ination equivalent to the Final Examination, shall give the same notice of his intention to present himself for 426 BYE-LAWS Examination as is required of Candidates for the Final Examination ; and shall, at the time of giving such notice, pay to the Council two guineas as an Examina- tion Fee ; and, not less than thirty days before the Examination, satisfy the Council that he has fulfilled the conditions prescribed by these Bye- Laws applicable to his case. Examination 91. The Examinations equivalent to the Final equivalent to .,_, .. , ,, . , , , . ., .. n , Final to be held Examinations shall be held at the same time and place tSnfo?F?nai and in a11 respects in the same manner as the Final Examination. Examinations ; and any person who passes any such Examination to the satisfaction of the Examination Committee shall be entitled to receive from the Council a certificate to the effect that he has passed such Examination, in the same manner and in all respects subject to the same regulations as if he had passed a Final Examination. CHAPTER VII. MEETINGS OF THE INSTITUTE. Annual 92. A Meeting of the Institute for transaction of the ordinary annual business of the Institute that is to say, for Election of Members of the Council and Auditors, and for receiving and adopting the Annual Accounts, with the Auditors' report, and a report from the Council on the past year's transactions, shall be held in London, on the first Wednesday in May, 1882, and every subsequent year, or on such other day in May as the Council from time to time determine, and shall be called the Annual Meeting of the Institute. Special 93. The Council may, whenever they think fit, call a Special Meeting of the Institute, and shall do so on receipt of a requisition in writing expressing the object of the proposed Meeting and signed by not less 427 BYE LAWS than forty Members ; the notice calling the Meeting in the last mentioned case to be issued by the Council within twenty-one days from the receipt by them of the requisition. 94. A Member wishing to bring before the Annual Notice of ,' , i ,. ,1 T Motion to be Meeting any motion, not relating to the ordinary given. annual business of the Institute as aforesaid, shall give notice thereof to the Council not less than twenty-one days before the first of May, and no motion shall come before the Meeting unless notice thereof has been so given. 95. The Council shall, not less than seven or more Notice of , , r i i r t * , . Meetings to be than fourteen days before each Meeting of the Insti- given. tute, send to each Member, at his address, as registered with the Secretary, a notice mentioning the day, place, and hour of Meeting, and stating, in the case of a Special Meeting, the business to be transacted thereat, and no other business shall be transacted thereat ; and stating in the case of the Annual Meeting, any motion of which notice has been given as aforesaid, and for- warding a copy of the Council's report and of the annual accounts and Auditor's report, and a list of the persons nominated for election as Members of the Council, or as Auditors. But the non-receipt of such notice by any Member shall not invalidate the pro- ceedings of any Meeting. 96. At all Meetings of the Institute the President of Chairman of the Institute for the time being, and in his absence the Meetings. Vice- President of the Institute, shall be Chairman ; and in the absence of both, the Chairman shall be elected from among the Members of the Council pre- sent, and in the absence of all of them, then from among the Members present. 97. At the Annual Meeting, unless twenty Members Quorum at are present within half-an-hour after the time ap- Meetings, pointed for the meeting, the meeting shall stand 428 BYE LAWS Quorum at General Meetings. Adjournment of Meetings. adjourned for one fortnight, to be then held at the same hour and place, and unless twenty Members are present within half- an -hour after the time appointed for the adjourned meeting, the meeting shall be there- upon further adjourned for one fortnight, to be then held at the same hour and place, and so from time to time as often as the same shall happen until at any such meeting there shall be a sufficient number of Members present, when the meeting shall proceed to business and not before. At a Special Meeting, unless thirty Members are present within half-an-hour after the time appointed for the meeting, the meeting shall be thereupon and thereby dissolved. 98. Subject to the provisions of the foregoing Bye- Laws, the Chairman of any Meeting of the Institute 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 an adjourned meeting unless it is so directed in the resolution for adjournment. 99. Every resolution or amendment proposed and seconded at a Meeting of the Institute shall be put to the Meeting by the Chairman, and decided on by show of hands, and the declaration of the Chairman as to the majority shall be final. On such declaration being made, a poll may be demanded in writing by at least ten Members present and entitled to vote at the Meeting, but a poll shall not be taken as to the election of Chairman, the appointment of Scrutineers, or the adjournment of a Meeting. Resolutions, &c. 100. On a poll being so demanded, the Chairman the Chairman y shall forthwith reduce the resolutions or amendments- on which the poll is to be taken into the form of alter- native propositions, or otherwise state the same in Ten'members may demand a poll. 429 BYE LAWS such a way as best to take the sense of the Members upon the substantial question or questions contained in such resolutions or amendments. Voting papers containing such propositions shall be then issued by the Council within seven days after the Meeting, and shall be returnable so as to be received by the Council within fourteen days after the Meeting. 101. The demand of a poll shall not prevent the con- Demand of a r _, ,. r *, ,. r , . poll not to stop tinuance of a Meeting for the transaction of any business business. other than that on which the poll was demanded. 102. At every Meeting of the Institute at which a vote Appointment of . ,. . -11 i 11,1 Scrutineers. by voting papers is prescribed or demanded, the Meeting shall appoint five of their number as scruti- neers, any three of whom shall be competent to act. 103. The scrutineers shall meet not less than Meeting of f r, , i i , i r, , i n r Scrutineers,and fifteen or more than eighteen days after the Meeting, Report as to and they or any three of them shall draw up a report of ^j^* the the result of the voting, stating (among other things) what voting papers have been rejected wholly or in part for non-observance of the notes and directions thereon, or for any other and what reason. Such report shall as speedily as possible be forwarded to the Members by the Council, and the voting shall take effect from the date of the report of the scrutineers, except in the case of a Meeting adjourned to receive the report of the scrutineers, in which case the voting shall only take effect from the date of the adjourned Meeting, and such report shall be conclusive as to the result of the voting. 104. Minutes shall be made in proper books to be Minutes to be provided for the purpose of all resolutions and proceed- e ^ ings of Meetings of the Institute, and every Minute signed by the Chairman of the Meeting to which it relates or by the Chairman of a subsequent Meeting shall be sufficient evidence of the facts therein stated. 430 BYE-LAWS CHAPTER VIII. EXCLUSION OR SUSPENSION FROM MEMBERSHIP. Committee to 105. There shall be appointed in each year, by the be appointed ~ ., r >f\g i_ ^ *! for the purpose Council trom among its Members, a Committee con- of investigation, sisting of not less than seven Members, any three of whom shall have power to act, for the purpose of investigating questions which may arise under Sections 19 and 20 of the Charter, and of considering questions of professional practice generally, or of alleged miscon- duct of Articled Clerks. Secretary or 106. It shall be the duty of the Secretary, and the layTact^be^re right of any Member or of any aggrieved person, to lay Committee. before such Committee all facts brought to his know- ledge which may require investigation as provided in the next preceding Bye- Law. Member of 107. If it shall be the opinion of the Committee that prefe^orma? an y question investigated by them deserves further complaint. investigation it shall be the duty of the Member of the Committee who is next on the list for that purpose, to prefer a formal complaint to the Council, or (as the case may require) to bring the matter before the Council for further investigation, and any such further steps shall be taken as shall seem good to the Council. Council may 108. In the event of the exclusion or suspension of a exclusion or Member, the Council shall be at liberty to cause notice suspension of thereof to be published in such newspapers or journals as they may select. Certificates of 109. In the event of the suspension or exclusion of a ^ e d^liv r e S r^up. Member, every certificate of membership then held by him shall be delivered up by him to the Council, to be retained during his suspension or to be cancelled. 431 BYE-LAWS CHAPTER IX. AUDIT. no. The Institute, at each Annual Meeting, shall Election elect from among the Members two Auditors, at such remuneration, if any, as the Meeting shall determine. in. The first Auditors shall be appointed at a Appointment Special Meeting convened for that purpose not less than first Auditors - twenty-eight or more than forty-two days after receipt by the Council of notification of the allowance of the Bye-Laws. 112. The Auditors shall go out of office at the Retirement of ixt Annua re-eligible. next Annual Meeting after their election, but shall be Auditors< 113. The Auditors shall be nominated by two Mem- Nomination of bers of the Institute, in writing signed by the Members Auditors - nominating and by the candidate, and, in the case of the first Auditors, deposited at the offices of the Institute within fourteen days of the receipt by the Council of notification of the allowance of the Bye- Laws, and in every other case twenty-one clear days before the first of May. The Auditors who are in office shall be deemed to be nominated at each Annual Meeting unless they have signified their desire not to be re-elected. 114. The accounts of the Institute as from the date Duties of of the Charter to the end of 1881 shall be audited by the Audltors ^ first Auditors and laid before the first Annual Meeting, and thereafter the Council shall, not less than one calen- dar month before each Annual Meeting, deliver to the Auditors the accounts of the then last calendar year, and the Auditors shall examine such accounts and report thereon, not less than fourteen days before the date of the Meeting. 432 Removal of Auditors. BYE-LAWS 115. The Institute may at any time by a resolution passed by a majority of two-thirds of the votes of Mem- bers present and voting at a Special Meeting, remove any Auditor from his office before the expiration of his period of office, and may, by a resolution passed by a majority of the votes of Members present and voting at that Meeting, elect another qualified person in his stead, provided that if a poll be demanded as to the resolution for removal, the same majority of two-thirds shall be necessary on the taking of the poll for carrying that resolution. The person so elected shall hold office during such time only as the Member in whose place he was elected would have been entitled to hold the same if he had not been removed. Officers to be xpenses. CHAPTER X.- INDEMNITY OF OFFICERS. 116. The Members of the Council, Auditors, Secre- d tary, and other Officers, shall be indemnified by the Institute 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 default. Council and Officers not to be liable for losses. 117. No Member of the Council, Auditor, Secretary, or other Officer, shall be liable for any other Member of the Council, Auditor, Secretary, or other Officer, or for joining in any receipt or document, or for any act of conformity, or for any loss or expense happening to the Institute, unless the same happen from his own wilful default. 433 BYE LAWS SCHEDULE. FORM A. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) FORM OF APPLICATION FOR ADMISSION AS ASSOCIATE BY A PERSON WHO HAS PASSED THE FINAL EXAMINATION. To the Council of the Institute of Chartered Accountants in England and Wales. I, of hereby apply to be admitted as an Associate of the Institute of Chartered Accountants in England and Wales. Of the conditions required by the Charter of Incor- poration, I have fulfilled the following : I have passed the Final Examination prescribed by the Charter. I have read the Charter of Incorporation, and I hereby undertake that, if elected an Associate of the Institute, I will be bound by the provisions of the said Charter, and by the Bye- Laws that are now in force, or may hereafter, from time to time, be made pursuant to the Charter. I enclose the Certificate and annex the information required by the Council. Date Signature 434 BYE LAWS FORM B. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) FORM OF APPLICATION FOR ADMISSION AS AN ASSOCIATE BY A PUBLIC ACCOUNTANT. To the Council of the Institute of Chartered Accountants in England and Wales. I, of Public Accountant, hereby apply to be admitted as an Asso- ciate of the Institute of Chartered Accountants in England and Wales. Of the conditions required by the Charter of In- corporation I have fulfilled the following : Strike out the (#.) i have been continuously in practice as a condition not , J applicable. Public Accountant from the nth May, 1877, up to the date of this my appli- cation. (b.) I have served continuously as a Public Accountant's Clerk from nth of May, 1875, to , and have been in practice as a Public Accountant from to the date of this my application. I have read the Charter of Incorporation, and I hereby undertake that if elected an Associate of the Institute, I will be bound by the provisions of the said Charter, and by the Bye- Laws that are now in force or may hereafter from time to time be made pursuant to the Charter. I enclose the Certificate and annex the information required by the Council. Date Signature 435 BYE-LAWS FORM C. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) FORM OF APPLICATION FOR ADMISSION AS AN ASSOCIATE BY A PUBLIC ACCOUNTANT'S CLERK UNDER SECTION 5, SUB-SECTION 4, OF THE CHARTER. To the Council of the Institute of Chartered Accoun- tants in England and Wales. I, clerk to of Public Accountant, hereby apply to be admitted as an Associate of the Institute of Chartered Accountants in England and Wales. Of the conditions required by the Charter of In- corporation I have fulfilled the following : (a.) I have served continuously as a Public strike out the Accountant's Clerk from the nth May, 1$$^* 1875, to the date of this my application. (b.) I have been in practice as a Public Accoun- tant during a part of the period from the nth May, 1875, to the date of this my application, and have served as a Public Accountant's Clerk for the remainder of such period. I have read the Charter of Incorporation, and I liereby undertake that if elected an Associate of the Institute, I will be bound by the provisions of the said Charter, and by the Bye-Laws that are now in force or may hereafter from time to time be made pursuant to 'the Charter. I enclose the Certificate and annex the information required by the Council. Date Signature EE 2 436 BYE-LAWS FORM D. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) FORM OF APPLICATION FOR ADMISSION AS A FELLOW BY A PUBLIC ACCOUNTANT NOT AN ASSOCIATE OF THE INSTITUTE. To the Council of the Institute of Chartered Ac- countants in England and Wales. I, of Public Accountant, hereby apply to be admitted as a Fellow of the Institute of Chartered Accountants in England* and Wales. Of the conditions required by the Charter ot In- corporation I have fulfilled the following : I was in practice as a Public Accountant on the ist January, 1879, and have been continuously in practice as a Public Accountant since that date and for the five years immediately pre- ceding the date of this my application. I have read the Charter of Incorporation, and I hereby undertake that if elected a Fellow of the Institute, I will be bound by the provisions of the said Charter, and by the Bye- Laws that are now in force or may hereafter from time to time be made pursuant to the Charter. I enclose the Certificate and annex the information required by the Council. Date Signature 437 BYE LAWS FORM E. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. Incorporated by Royal Charter nth May, 1880.) FORM OF APPLICATION FOR ADMISSION AS A FELLOW BY AN ASSOCIATE OF THE INSTITUTE. To the Council of the Institute of Chartered Ac- countants in England and Wales. I, of Public Accountant, Associate of the Institute of Chartered Accountants in England and Wales, hereby apply to be admitted as a Fellow. Of the conditions required by the Charter of Incor- poration I have fulfilled the following : I have been continuously in practice as a Public Accountant for the five years preceding the date of this my application. I enclose the Certificate and annex the information required by the Council. Date Signature 438 BYE LAWS FORM F. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN~ ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) FORM OF APPLICATION FOR ADMISSION AS FELLOW OR ASSOCIATE, UNDER SECTION 14 OF THE CHARTER. (Bye-Laws Nos. 35 & 36.) To the Council of the Institute of Chartered Accountants in England and Wales. I, of hereby apply to be admitted under section 14. * Fellow or as *of the Institute of Chartered Accountants in England and Wales. Of the conditions set forth in the Bye- Laws, I have fulfilled the following : strike out the i I am now in practice as a Public appi d icab?e S . n0t Accountant ; I was in practice on or before the ist January, 1879, and I have been in practice for more than five years altogether, but my practice has not been continuous for five years- next before the date of this my application. 2. I was in practice as a Public Accountant at the date of the Bye- Laws ; I have, up to the- date of this my application, been for the space of three years continuously in practice, and I have passed an Examination by the Examiners- of the Institute, equivalent to the Final Examina- tion under the Charter. 3. I was in practice as a Public Accountant at the date of the Bye-Laws; I have, during part of the five years next before the date of this- 439 BYE LAWS my application, been a Public Accountant's Clerk, and during the remainder of that period of five years, I have been in practice as a Public Accountant, and I have passed an Examination by the Examiners of the Institute, equivalent to the Final Examination under the Charter. 4. I am now employed as a Public Accoun- tant's Clerk, and have been so employed for more than five years altogether prior to the date of the Charter, but such employment has not been continuous for five years next before the date of the Charter, but has been continuous since the date of the Charter. I have read the Charter of Incorporation, and I hereby undertake that if elected * * Fellow or of the Institute I will be bound by the provisions of Associate< the said Charter, and by the Bye- Laws that are now in force or may hereafter from time to time be made pursuant to the Charter. I enclose the Certificate and annex the information required by the Council. Date Signature 440 BYE-LAWS FORM G. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) EXAMINATION CERTIFICATE. This is to certify that of * Preliminary, passed his-' Examination to Intermediate, the satisfaction of the Examination Committee on the day of 1 8 Given under our hands this day of 18 ] Members of the J Council. Secretary 441 BYE LAWS FORM H. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) CERTIFICATE OF EXEMPTION FROM PRELIMINARY EXAMINATION. I hereby certify that of has produced to the Council of the Institute and is therefore exempt from passing the Preliminary Examination. Given under my hand this day of 18 By order of the Council, Secretary 442 BYE LAWS FORM K. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) ANNUAL CERTIFICATE OF MEMBERSHIP. YEAR 18 No. This is to certify that whose place of business is at * An Associate IS or a Fellow. of the Institute. Given under the Common Seal of the Institute of Chartered Accountants in England and Wales, this day of 18 Date of admission as Member Members of the Council. Secretary. 443 BYE LAWS FORM L. THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES. (Incorporated by Royal Charter nth May, 1880.) CERTIFICATE OF DUE PERFORMANCE OF TERM OF SERVICE UNDER ARTICLES, &c. I, the undersigned, of * of the Institute of Chartered Accountants in * Fellow o Associate. England and Wales, hereby certify that of who was Articled to me on and whose Articles expired on has duly served the term of years agreed upon by the said Articles, and that from my knowledge of him obtained during that period, I consider him a fit and proper person to be an Associate of the Institute. Signed, Date 444 INSTRUCTIONS TO CANDIDATES FOR THE EXAMINATIONS. EVERY person desirous of becoming an Articled Clerk must, before he is articled, pass the Preliminary Examination, unless entitled to exemption. [See Bye- Law 76.] The Preliminary Examination is held in the first weeks of June and December, and the Intermediate and Final Exami- nations are held in the second and third weeks of June and December respectively, unless otherwise decided by the Council. The dates of the Intermediate and Final Exami- nations will probably be altered after December, 1904. Preliminary Examinations are held in London and at some of the following towns : Birmingham, Bristol, Liverpool, Manchester, Newcastle- upon-Tyne, Sheffield. Candidates are informed, a week before the date of the Examination, in what Provincial Towns Examinations will be held. This information cannot be supplied earlier. The Intermediate and Final Examinations are held in London only. Forms of notice of a candidate's desire to present himself for Examination and copies of the Syllabus can be obtained at the offices of the Institute, Moorgate Place, London, E.C., .and at the Branch Libraries of the Institute 8 Newhall Street, Birmingham ; Exchange, Bristol ; 26 Friar Lane, Leicester ; 3 Lord Street, Liverpool ; 60 Spring Gardens, Manchester ; 13 Grey Street, Newcastle-upon-Tyne ; Armi- tage Chambers, Victoria Street, Nottingham ; and Hoole's Chambers, Bank Street, Sheffield and must be returned to the offices of THE INSTITUTE, MOORGATE PLACE, E.C., accompanied by the Examination Fee, not later than thirty days before the date of the Examination. The Fee for each Examination is Two Guineas. 445 INSTRUCTIONS TO CANDIDATES Cheques or Post Office Orders should be crossed " Bank of England Not negotiable." Notices are forwarded to candidates a week before the Examination, stating the place and hours of Examination and the order in which the subjects will be taken. This information cannot be supplied earlier. The result of the Examinations is communicated by post to each candidate immediately after the second Wednesday in January or July. No information can be afforded earlier. CANDIDATES CANNOT BE INFORMED OF THE RESULT BY TELE- GRAM. A list of successful candidates is published in The Accountant of the following Saturday. Candidates cannot be informed of the number of marks they have obtained. EXAMINATION EQUIVALENT TO THE FINAL. This Examination is held at the same time and place, and in all respects in the same manner, as the Final. The follow- ing persons are eligible to apply to pass the Examination, and, on passing, to make application to the Council for admission under sec. 14 of the Charter : 1. Any person in practice as a Public Accountant on the 2ist March, 1882, who has, up to the date of his application, been for three years continuously in practice. 2. Any person in practice as a Public Accountant, or in service as a Public Accountant's Clerk, prior to the 2ist March, 1882, who has, up to the date of his application, been continuously five years (a) In practice as a Public Accountant. (b) Employed as a Public Accountant's Clerk. (c) Partly in practice as a Public Accountant and partly employed as a Public Accountant's Clerk. 446 INSTRUCTIONS TO ARTICLED CLERKS. No person can be Articled under the age of 16. Articles must be entered into, with a Member of the Institute in practice in England or Wales, for five years (except in the case of Graduates of a University, in which case the term of service is reduced to three years), and, having been .stamped with a two-and-six-penny stamp, must be registered at the office of the Institute WITHIN ONE MONTH OF THEIR EXECUTION. On forwarding Articles for registration, a copy certificate of birth must be produced. A form of Articles has been prepared by the Council for the use of Members of the Institute, should they desire to avail themselves of it. Service under Articles cannot commence prior to the date of the receipt of either a Certificate of having passed the Preliminary Examination, or a Certificate of Exemption. Candidates cannot present themselves for the INTERMEDIATE EXAMINATION before the expiration of half their term of service, i.e., two years and six months, or in the case of Graduates, one year and six months. Candidates must present themselves for the Intermediate Examination during their term of service under Articles. The FINAL EXAMINATION is passed after the completion of the term of service under Articles. The Council have power to allow a candidate to present himself for the Final Examination within the last three months of his service. Forms of application can be obtained at the offices of the Institute, Moorgate Place, E.C. Candidates cannot present themselves for the Final Exami- nation within two years of the time of passing the Inter- mediate Examination (excepting for very special reasons, and in the case of Graduates, when the period is one year). No Articled Clerk shall, during his term of service except by permission of the Council, engage in any other business or occupation. 447 INSTRUCTIONS TO ARTICLED CLERKS AN ARTICLED CLERK CANNOT ENTER INTO PARTNERSHIP OR GO INTO BUSINESS AS AN ACCOUNTANT DURING THE TERM OF HIS SERVICE. THE EFFECT OF ENTERING INTO SUCH BUSINESS OR PART- NERSHIP IS AT ONCE TO TERMINATE THE ARTICLES. If the Employer of the Articled Clerk ceases to be a Member of the Institute, the Articles may be transferred to another Member, or fresh Articles may be entered into for the remainder of the term. On the death of an Employer, fresh Articles must be entered into for the remainder of the term. Articles may be assigned by agreement between the Articled Clerk and the Employers. -149 REPORT OF THE COUNCIL TO BE PRESENTED TO THE TWENTY-THIRD ANNUAL MEETING OF THE INSTITUTE, TO BE HELD AT THE HALL OF THE INSTITUTE, MOORGATE PLACE, LONDON, E.G., On Wednesday, the 4th day of May 1904, at 2 p.m. i. The Council have to report that, during the year Membership, ended 3ist December 1903, 196 Candidates applied for admission to Membership, of whom 192 were admitted ; 9 former Members applied for re-admission, 4 of whom were re-admitted ; the suspension of 2 Members lapsed ; 42 Associates were elected Fellows, 35 Members died, and 8 Members resigned. . Under Section 20 of the Charter, 13 Members of the Institute were excluded in consequence of non-payment of their Certificate Fees or Subscriptions, 4 Members for other causes, and 2 admissions became void. 450 REPORT OF THE COUNCIL Memberships 3. The number of members of the Institute on the ist January 1904 was 3,078, as against 2,942 on the ist January 1903, being an increase of 136. The variation is shown by the following tabular statement. CO Additions in Deductions in OS 1903. 1903. S 1 w a go 1-3 pj efi > MEMBERS. a T i-3 S "3 .2 fl fl 0! j-j 9 '3 .2 1 1 1 ! 1 aB Q 1 00 to X> i a) O 1 11 1 S tf E rn Hi t 1904 .. .. 6,914 There have been 3,921 attendances in the Members' Room, as against 2,746 in the previous year. The Catalogue of the Library has been completed, and can be obtained on application to the Librarian at a cost of 55. 454 REPORT OF THE COUNCIL Library. The Library accommodation having proved insuffi- cient, access has been arranged to one of the rooms in the basement. A telephone will be placed there for the convenience of members. joint action 9. Meetings of the Joint Committee of English, Scottish, and Scottish, and Irish Chartered Accountants have again Irish Chartered , 111 T, r i* it > ^ r i ^ Accountants. been held. . It is felt that an exchange of views between the Societies is of benefit to the profession. Trade Protection Societies. Autumnal Meeting. Grants to Provincial Students' Societies. Municipal Trading. 10. The Council have continued their enquiries with regard to the connection of members of the Institute with Trade Protection Societies, and it is believed that their efforts in this direction have already had good effect. ii. The Liverpool Society of Chartered Accoun- tants have kindly invited the Institute to hold an Autumnal Meeting at Liverpool on the 2oth, 2ist, and 22nd October next. The invitation has been accepted by the Council, and arrangements are being made, particulars of which will be duly communicated to the members of the Institute. 12. The Council have arranged a scheme for afford- ing financial assistance to Provincial Students' Societies. 13. A Joint Select Committee of the House of Lords and the House of Commons has reported on the principles which should govern powers given by Act of Parliament for the purpose of Municipal Trading. The Committee recommended that the Local Government Department should invite certain Societies, including the Institute, to confer and report on the possibility of prescribing a standard form of keeping accounts for al 1 455 REPORT OF THE COUNCIL municipal or other local authorities, and proposed that ^ r the audit of the accounts of Corporations, County Councils, and Urban District Councils in England and Wales be carried out by professional accountants. 14. A Bill entitled The False Statements (Com- | t a ^| ments panics) Bill, 1904, has been introduced by the Attorney- ^J 111 ^ 1116 ^ General into the House of Commons. The Bill is receiving the attention of the Council. 15. As mentioned at the last Annual Meeting, the |^ f tha Council have had under their consideration the revision of the Bye-laws. A copy of the Bye- Laws so revised accompanies this Report, and they will be submitted to the Annual Meeting for consideration and adoption. Should they be adopted, a subsequent general meeting will be held to confirm them, and, if confirmed, they will be submitted to the Lords of the Privy Council for their allowance. Whilst generally a large number of verbal and draft- ing alterations have been made, the principal objects of such revision are : (1) The amendment or omission of a number of Bye- Laws which dealt with a state of affairs in the first years of the Institute's existence, but which are now obsolete. (2) The extension of the circumstances under which the office of member of the Council is vacated. (3) To widen the Council's powers of investment and to enable them to place money on deposit. (4) To give power to pay the railway fares of Examiners presiding at Examinations. 456 REPORT OF THE COUNCIL Bye-Laws f th6 ^ To alter the q ualifi cations of those applying to sit for the Examination equivalent to the Final Examination by requiring continuous practice or service, or practice and service combined, since 1882. (6) To alter Bye-Law 35 by making examination a con- dition precedent to the admission of persons who apply on the ground of ten years' practice ; the powers of admission under the Bye-Law, how- ever, to expire in 1906. (7) To provide that where Certificate Fees or subscrip- tions become due after the first of September in any year, only half the said fees or subscriptions shall be payable. (8) Tofallow Fellows of the Institute appointed by the Council to preside at all the examinations. (9) To alter the conditions under which the examina- tions are held, and to give power to charge a fee for Certificates of Exemption. (10) To give power to the Council by resolution passed at a special meeting to exempt from passing the Preliminary Examination persons of 35 years of age who have served ten years continuously with a Chartered Accountant. (n) To vary the procedure under which complaints against members may be heard. (12) To extend the privilege of the use of the term " Chartered Accountants" to firms which include Scottish or Irish Chartered Accountants. (13) To transfer to the Council the fixing of the remu- neration to Examiners, and to remove the limits of amount of the payments which may be made. (14) To give power to the Council to alter the subjects of examination. 457 REPORT OF THE COUNCIL 16. Mr. William Plender, F.C.A. (Deloitte, Dever, Vacancies in Council^ Griffiths & Co.), London, has been elected a member of the Council to fill the vacancy caused by the resigna- tion of Mr. John Henry Tilly, F.C.A., London, which was reported at the last Annual Meeting. A further vacancy, caused by the death of Mr. Charles Augustus Harrison, F.C.A., Birmingham, has been filled up by the election of Mr. Eric Mackay Carter, F.C.A. (Carter & Co.), Birmingham. 17. The following members of the Council retiring Retirement and b Election of -under Bye-Law 4 are eligible for re-election : Members oi Council. JARVIS WILLIAM BARBER, WILLIAM HENRY Fox, EDWIN GUTHRIE, BASIL WILLIAM HARDCASTLE, ALFRED AUGUSTUS JAMES, ALGERNON OSMOND MILES, CHARLES HENRY WADE, FREDERICK WHINNEY, FREDERICK JOHN YOUNG. 18. The Auditors, Mr. Gerard van de Linde and Retirement and Mr. Edward Hobbs, retire in conformity with Bye- Law Auditors. 112, but are eligible, and offer themselves, for re-election. 19. The Accounts of the past year, duly audited, Accounts, are annexed to this Report. FRANCIS W. PIXLEY, itfh April 1904. President. 458 DR. INCOME AND EXPENDITURE ACCOUNT EXPENDITURE. To EXPENSES OF MANAGEMENT: Housekeeping, Fuel, Lighting, occ. . . Salaries of Secretary, Librarian and Clerks, and Pension s d 547 4 9 2,144 3 8 s d Printing and Stationery 723 14 8 152 1 4 261 17 11 Railway Fares of Country Members of Council Postage and Carriage Repairs to Furniture and Fittings Repairs and Alterations to Hall and Offices Report of General Meeting Subscription for Telephone Parliamentary Returns, &c. Sundries .. .. .. 269 12 10 166 15 26 18 10 418 14 9 14 14 6 18 10 10 15 8 65 5 11 To RENT, RATES, TAXES, &c. : Ground Rent .. 742 4,820 9 10 Rates and Taxes Insurance 725 17 9 37 3 6 Corporation Duty 72 1 4 1 *i77 9 7 To DEPRECIATION: Furniture and Fittings Library .. .. 267 7 124 9 7 QQ1 in 9 To TRANSFER TO HALL AND OFFICES SINKING FUND To COST OF PUBLISHING LIBRARY CATALOGUE To COPIES OF " THE ACCOUNTANT " FOR DISTRIBUTION To ALLOWANCE TO THE CHARTERED ACCOUNTANTS STUDENTS' SOCIETY OF LONDON To EXPENSES OF EXAMINATIONS: Printing, Stationery and Sundries 231 9 8 140 8 2 100 180 11 3 250 250 Examiners' Fees . . . . . . 1,039 10 35 18 1.447 fi 1ft Carried forward.. ..9,01619 8- 459 for the Year ended 3ist December 1903. OB. INCOME. s d BY ENTRANCE FEES : 3 Fellows at 20 Guineas . . 42 Fellows ,,10 187 Associates ,,10 s d s d 63 441 1,963 10 o 4(57 10 Q BY CERTIFICATE FEES, SUBSCRIPTIONS, &c. : Certificate Fees : 459 Fellows at 5 Guineas . . 2,409 15 349 3 1,099 7 11 ,, ,, 2 23 2 3,532 4 1,940 8 1,101 9 fi *i74 i f> 512 Associates ,,2 .. 1,075 4 824 1 Guinea .. 865 4 Subscriptions: 35 Fellows at 2 Guineas . . 73 10 979 Associates 1 Guinea . . 1,027 19 BY FINE ON HE-ADMISSION BY EXAMINATION FEES : 354 Preliminary at 2 Guineas . . 414 Intermediate ,, 2 ,, 374 Final ,,2 2 Equivalent to Final ,,2 1,144 BY INTEREST ON INVESTMENTS.. BY SALES OF LIBRARY CATALOGUE .. BY HIRE OF BOOMS BY INTEREST ON SUMS PLACED ON DEPOSIT 110 743 8 869 8 785 8 440 4QO Q Q. 11,445 311 5 4 16 9 6 360 13 6 37 2 1 12,170 10 5 460 DR. INCOME AND EXPENDITURE ACCOUNT EXPENDITURE. Brought forward . . To BRANCH LIBRARIES : Manchester .. . . .. ., 100 s o d s 9,016 19 o d 8 100 o Newcastle-upon-Tyne Liverpool . . . . . . . 30 50 o o Sheffield 40 o Bristol (Establishment) . . . . 50 Do. (Grant) 35 QK Q 4OK n n 9,421 19 8 To BALANCE CARRIED TO ACCUMULATED FUND: Excess of Income over Expenditure for the year ended 31st December 1903 2,74810 9 12,170 10 5 461 for the Year ended 3ist December 1903 continued. CB. INCOME. Brought forward. . s d . s d 12,170 10 5 12,170 10 5 462 DR. BALANCE SHEET, s d s d To SUNDRY CREDITORS .. .. ... .. 2,368 3 3 To SINKING FUND IN KESPECT OP HALL AND OFFICES 100 To ACCUMULATED FUND : Balance at 31st December 1902 . . . . 54,811 5 Add Excess of Income over Expenditure for the Year ended 31st December 1903 . . 2,748 10 9 57,559 11 2 60,027 14 5 We have examined the above Accounts with the Books and Vouchers of the Institute, and certify the same to be correct. We have ascertained that the Certificates of the Debenture Stocks, as above, are deposited for safe custody at the Bank of England, whilst the Government Stocks are inscribed in their Books, and we have further compared the Balances at the Bankers with their Certificates. , GERARD VAN DE LINDE, ) \ Auditor*. E. HOBBS, London^ 7th March 1904. Chartered Accountants 463 3ist December, 1903. CB. BY CASH : s d s d At London and Westminster Bank, on Deposit 500 At Bank of England, on Current Account . . 968 2 In hand 1 18 10 1,469 19 BY INVESTMENTS AT COST, viz. : 492 Great Western Railway 2J% Debenture Stock ' .. .. 498 7 6 679 Great Western Railway 4% Debenture Stock 998 19 11 1,037 12s. Midland Railway 2% Debenture Stock 1,001 9 4 863 North Eastern Railway 3% Debenture Stock 1,005 15 11 428 Lancashire & Yorkshire Railway 3% Debenture Stock 499 8 11 1,324 South Eastern Railway 3% Debenture Stock 1,499 5 3 1,340 South Eastern Railway 4% Debenture Stock 1,980 17 9 3,987 9s. Id. Local Loans 3% Stock . . 4,000 1,682 19s. 6d., 2 % Consolidated Stock . . 1,500 12,984 4 7 BY INVESTMENT AT COST ON ACCOUNT OF SINKING FUND : 102 8s. 8d. National War Loan 2| % Stock. . 100 BY INTEREST ON INVESTMENTS ACCRUED DUE . . 134 13 2 BY SUNDRY DEBTORS . . . . 440 BY FURNITURE AND FITTINGS : As per last Balance Sheet 2,670 6 1 Further Purchases .. .. 52 17 6 2,723 3 7 Less Depreciation 267 7 2,456 3 BY LIBRARY : As per last Balance Sheet 1,244 16 2 Further Purchases 197 1 1 1,441 17 3 Less Depreciation ...... 124 9 7 -- 1,317 7 8 BY HALL AND OFFICES : Cost (per Balance Sheet of 31st December 1894) ...... 41,561 3 60,027 14 464 STUDENTS' SOCIETIES. Birmingham Chartered Accountant Students' Society, President: L. R. DICKSEE, M.Com., F.C.A. Hon. Secretary:^. W. ODELL, 15 & 16, Waterloo Street. Bristol Chartered Accountants Students' Society. President: A. S>. CAVELL, A.C.A. Hon. Secretary: R. E. WARE, Shannon Court. Hull, The Chartered Accountants Students' Society of. President : W '. R. LOCKING, F.C.A. Hon. Secretary: H W. LOCKING, 22, Silver Street, c/o E. W. SHAW, A.C.A. Leeds and District Chartered Accountants Students* Association. President: H. G. BLACKBURN, F.C.A. Hon. Secretary: R. A. VINTER, A.C.A., 40 & 41, King's Arcade, Market Street, Bradford, Leicester Chartered Accountants Students' Society. President : A. B. WYKES, F.C.A. Hon. Secretary: F. E. DIXON, 14, New Street, c/o R. R. Preston & Co. Liverpool Chartered Accountants Students' Association. President :-S. S. DAWSON, F.C.A. Hon. Secretary : G. T. BERRY, B.A., 3, Lord Street, c/o Lewis & Mounsey. London, The Chartered Accountants Students' Society of. President: E. WATERHOUSE, M.A., F.C.A. Secretary : S. G. COLE, F.C.A., IA, Frederick's Place, Old Jewry, E.G. Manchester Chartered Accountants Students' Society* President: H. KIDSON, F.C.A. Hon. Secretary: ALFRED WOOD, A.C.A., 40-43, Deansgate Arcade. Northern Chartered Accountants Students' Society. President: THOMAS BOWDEN, F.C.A. Hon. Secretary : J. G. NIXON, Junr., A.C.A., St. Nicholas Chambers, Newcastle-upon-Tyne, c/o Monkhouse, Goddard & Co. Nottingham Chartered Accountants Students' Society. President: W. R. HAMILTON, F.C.A. Hon. Secretary : F. H. BLORE, Bentinck Buildings, Wheeler Gate, c/o Derbyshire Brothers. Sheffield Chartered Accountants Students' Society, President: WILLIAM WING, F.C.A. Hon. Secretary : J. W. MERRYWEATHER, 18, Norfolk Row. 465 THE CHARTERED ACCOUNTANTS' BENEVOLENT ASSOCIATION. PRESIDENT. EDWIN WATERHOUSE, M.A., F.C.A. HONORARY SOLICITORS. MARKBY, STEWART & Co. HONORARY TREASURERS. ALFRED AUGUSTUS JAMES, F.C.A. J. Dix LEWIS, F.C.A. HONORARY AUDITORS. FRANCIS WILLIAM PIXLEY, F.C.A. EDWARD HOBBS, F.C.A. BANKERS. WILLIAMS DEACON'S BANK, LIMITED. HONORARY SECRETARY. OFFICES. HON. GEORGE COLVILLE. | MOORGATE PLACE, E.C. The object of the Association is the relief of necessitous persons who are, or have been, Members of the Institute of Chartered Accountants in England and Wales, whether sub- scribers to the Association or not, and of the necessitous widows and children of deceased persons who have been Members of the Institute, and in the event of the death of a Eerson who is or has been a member of the Institute without saving widow or child, the relief of necessitous relatives or others dependent on him for support ; preference in all cases being given to subscribers and donors. The qualification for a Vice- President is a donation of not less than 50 guineas ; that for a Governor, a donation of not less than 30 guineas, or an annual subscription of not less than 3 guineas ; and that for a Member, a donation of not less than 10 guineas, or an annual subscription of not less than i guinea. The Board of Governors consists of the Vice- Presidents and Governors. Donations and Annuities to necessitous Members will be paid only out of the net income from investments, and the amounts received from annual subscriptions. All donations and legacies will be invested. All Members of the Institute of Chartered Accountants in England and Wales are earnestly requested to become Members of the Association 466 HIRE OF ROOMS. Rooms may be hired for Meetings of Companies, &c., at the Institute on the following terms: EXAMINATION HALL. (Will accommodate 400 persons). For a Meeting at which not more than 150 seats are required .. .. .. .. .. .. .. 33O For a Meeting at which more than 150 seats are required .. .. .. .. .. .. .. 440 LOWER MEETING ROOM. (Will accommodate SO persons). For a Meeting not exceeding 2 hours 2 2 O For each subsequent hour 10 6 MEETING ROOM. (Will accommodate 50 persons). For a Meeting not exceeding 2 hours . . ... . . 1 11 6 For each subsequent hour . . . . . . . 1O 6 [ENTRANCE TO ABOVE ROOMS IN GREAT SWAN ALLEY.] FOR ARBITRATIONS AND PRIVATE MEETINGS ONLY. COUNCIL CHAMBER. Per Day 44O COMMITTEE ROOM. For a Meeting not exceeding 2 hours . . . . " . . 2 2 O For each subsequent hour . . . . . . . . 1 1 O (Total charge not to exceed 5 55.) 467 GENERAL INDEX. INCLUDING ROYAL CHARTER AND BYE-LAWS. PAGE A.C.A. Use of the letters (Charter, 17, and Bye-law 52) 389, 412 ABROAD List of Members Practising or Kesident 345-64 ACCOUNTS of the Institute for 1903 458-63 ADJOURNMENT of Meetings (Bye-law 98) .. 428 of Council (Bye-law 18) . . 404 ADMISSION and Election of Members (Bye-laics 33-36) . . 407-9 Forms of Application for . . . . . . . . 433-43 of Members, Bye-Laws may regulate (Charter, 25) . . 393 to Associateship (Charter, 5, and Bye-laws 35, 36), 383-4, 408-9 to Fellowship (Charter 6, and Bye-law 35) .. 384,408-9 ADVERTISEMENT of Exclusion or Suspension of Members (Bye-law 108) 43Q AGE of Members (Bye-laic 34) 408 ALLOWANCE of Bye-Laws (Charter, 26, and pages 381-3) . . 395, 397-9 ANNUAL Certificate (Charter, 16) 388-9 Fees (Charter, 16, and Bye-laws 45-48) 388-9, 411 Form of . . . . . . 442 Meeting (Bye-law 92) 426 Notice of Motion to be given (Bye-law 94) . . 427 to be given (Bye-law 95) . . . . 427 Report for 1903 449-57 Subscriptions (Bye-law 50) . . . . . . . . . . 411-2 for 1882 (Bye-law 51) ... . - . . 412 GG 2 468 GENERAL INDEX PAGE APPLICATION for Admission, Forms of 433-43 of Funds (Charter, 10) . . 386 APPLICATIONS COMMITTEE Members of . . . . . . . . . . . . . . 8 APPOINTMENT of Committees (Bye-law 30) ..407 of Examiners and Assistant Examiners (Bye-law 68) . . 415-6 of First Auditors (Bye-law 111) . . 431 of Officers (Charter, 9) 385 of Scrutineers (Bye-law 102) 429 ARTICLED CLERKS Instructions to 446-7 Meaning of term (Bye-law 2) 400 Members only to have two (Bye-law 60) .. . . . . 414 Misconduct of (Eye-law 105) 430 None but Members in Practice to have (Bye-law 62) . . 414 not to be under Sixteen (Bye-law 61) 414 not to have other Employment (Bye-law 63) .. . . 414 ARTICLES OF CLERKSHIP Assignment of (Bye-laws 57, 58) 413 Bye-Laws may regulate Service under and Forfeiture of (Charter, 25) . . . . 395 Certificate of having passed Preliminary Examination, or of exemption, before (Bye-law 53) 412 Service at Expiration of (Bye-law 55) 412-13 not Registered to be Registered before Examination (Bye-law 72) 417 Registration of, (Bye-law 54) 412 may be cancelled (Bye-law 64) . . . . 414 new (Bye-law 58) 413 prior to Examination (Bye-law 59) . . 413 Service under (Charter, 12 and 25) . . . . 386-7, 395 confined to England and Wales (Charter, 28) 396 Definition of (Charter, 12) . . . . 386-7 Length of (Charter, 12) 386-7 Transfer of (Bye-laws 56, 58) -. .. .. .. 413 469 GENERAL INDEX PAGE ASSIGNMENT of Articles (Bye-laws 57, 58) 413 ASSISTANT Examiners, Appointment of (Bye-law 68) . . . . 415-6 ASSOCIATES Admission of (Charter, 5) 383-4 Election of under Section 14 of Charter (Bye-laws 35, 36) 408-9 may use the letters A.C.A. (Charter, 17). . . . . . 389 Number of, in Practice 13 not in Practice . . . . . . . . 13 of existing Societies may become Associates (Charter, 4) 383 ASSOCIATESHIP Admission to (Charter, 5, and Bye-laws 35, 36) 383-4, 408-9 AUDITORS Appointment of First (Bye-law 111) 431 Bye-laws may regulate Appointment, Retirement, and Remuneration of (Charter, 25) 394 Duties of (Bye-law 114) 431 Election of (Eye-law 110) 431 for 1903-4 7 Nomination of (Bye-law]113) . . 431 Removal of (Bye-law 115) 432 Retirement of (Bye-law 112) 431 BALANCE SHEET 31 December 1903 462-3 BANKERS of Institute (Charter, 9, and Bye-law 22) . . 385, 405 Name of 7 BENEVOLENT ASSOCIATION Chartered Accountants', Officers and Objects of .. 465 BIRMINGHAM AND MIDLAND SOCIETY OF C.A.'s President and Hon. Secretary of .. .. .. ., 10 470 GENERAL INDEX PAGE BIRMINGHAM STUDENTS' SOCIETY President and Hon. Secretaries of 464 BORROWING Powers (Bye-law 25) 40G BRISTOL SOCIETY OF CHARTERED ACCOUNTANTS President and Hon. Secretary of 10 Students' Society, President and Hon. Secretary of . . 464 BUILDING Approval of General Meeting required before (Charter, 10) 386 BUSINESSES Combined (Charter, 21) . . \ 392 other than that of Public Accountant (Charter, 19-21) 389-92 BYE-LAWS Allowance of (Charter, 26, and pages 381-3) 395, 397-9 Commencement of (Bye-law 1) . . . . . . 400 First (Charter, 24) 392-3 Meaning of Words used in (Bye-law 2) . . . . . . 400 not to provide for Exclusion or Suspension of Mem- bers (Charter, 25) 395 Power to make, alter, or rescind (Charter, 23) . . 392 Purposes of (Charter, 25) 393-5 to be allowed by the Lords of H.M. Council (Charter, 26) 395 to be printed in " London Gazette ' ' (Charter, 27) . . 396 CANDIDATES FOR EXAMINATIONS Instructions to . . . . . . . . . . . . 444-5 Notice to be given by (Bye-law 72) 417 CERTIFICATES Examination (Bye-law 74) 417-8 Form of 440 Excluded Member to deliver up (Bye-law 109) . . . . 430 Expiry of first (Bye-law 42) 410 Fees for (Charter, 16, and Bye-laws 45-47) . . 388-9, 411 for 1882 (Bye-law 48) 411 when due (Bye-law 46) 411 First, to be returned (Bye-law 42) 410 not to be issued until Fee is paid (Bye-law 47) .. . . 411 of exemption from Preliminary Examination, Form of 441 471 GENERAL INDEX PAGE CERTIFICATES of Membership, Annual (Charter, 16) 388-9 Bye-laws may regulate Fees for (Charter, 25) 393-5 First (Charter, 15) 388-9 Form of , . . 442 Maximum Fees for (Charter, 16) . . 388-9 of Service at expiration of Articles (Bye-law 55) . . 412-3 to be Registered (Bye-law 72) 417 CHAIRMAN of Council (Bye-law 16) 404 of General Meetings (Bye-law 96) 427 CHARTER, ROYAL Date of, 11 May 1880 396 not to apply to Scotland or Ireland (Charter, 28) . 396 Preamble 377-81 CHARTERED ACCOUNTANTS Benevolent Association, Officers and Objects of .. 465 List of Members of the Institute of . . . . 13-110 CHEQUES how to be drawn (Bye-law 22) 405 CLERKS Articled. See Articled Clerks CLERKSHIP Articles of. See Articles of Clerkship COMBINED BUSINESSES (Charter, 21) 392 COMMENCEMENT OF Bye-laws (Bye-law 1) 400 Year under Section 16 of the Charter (Bye-law 43) . . 410 COMMITTEE Applications, Members of 8 Examination, Election of (Bye-law 65) 415 Members of . . . . . . . t . . 8 Powers and Duties of (Bye-law 66) . . 415 472 GENERAL INDEX PAGE COMMITTEE Examination, shall be Examiners (Bye-law 68) . . 415-6 shall issue Regulations (Bye-law 67) . . 415 shall report to the Council (Bye-law 74) 417-8 shall select Books (Bye-law 80) .. . . 422 Finance, Members of 8 General Purposes, Members of 8 Investigation (Bye-laws 105-7) 430 Formal complaint to be preferred by Member of (Bye-law 107) .. .. 430 Members of 9 Secretary to lay facts before (Bye-law 106) 430 Library and Publication, Members of 9 Parliamentary and Law, Members of 9 Students Societies' Grants, Members of.. . . .. 9 COMMITTEES Appointment of (Bye-law 30) 407 of Council, Members of 8-9 COMMON SEAL Affixing (Bye-law 32) .. 407 Custody of (Bye-law 31) 407 Grant of (Charter, Preamble) 381 CONDITIONS OF MEMBERSHIP (Charter, preamble, and sees. 4-6, Bye-laws 33-36) 379, 383-4, 407-9 Council to decide as to fulfilment of (Charter, 7) . . 385 CONTENTS Table of .. .. 3 COUNCIL Adjournment of Meetings of (Bye-law 18) .. .. 404 Appointment of Committees of (Bye-law 30) . . . . 407 Borrowing powers of (Bye-law 25) 406 Bye-laws may regulate Nomination and Retirement of (Charter, 25) 394 Chairman of (Bye-law 16) 404 Committees of (Bye-law 30) 407 Country Members of, to have fares paid (Bye-law 27) . . 406 Election and Retirement of (Bye-law 4) . . . . 401 of First Members of (Bye-law 5) . . . . 401 Exercise of Powers of (Charter, 11) 386 473 GENERAL INDEX PAGE COUNCIL First Election of, to be by Voting Paper (Bye-law 5) . . 401 Meeting of (Charter, 8) 385 Members of (Charter 2) 382 President and Vice-President of (Charter, 2) . . 382 Majority of, to rule minority (Bye-law 17) . . . . 404 Management of Institute shall be in hands of (Charter, 9) 385 Meetings of (Bye-law 13) 403 Adjournment of (Bye-law 18) . . . . 404 How called (Bye-law 14) 403 Notice of Meetings of (Bye-law 15) . . 404 Members of . . 6-7 Committees of . . . . 8-9 Retirement of (Bye-law 4) . . . . . . 401 to preside at Examinations (Bye-law 71) 416-17 Minutes to be evidence (Bye-law 21) 405 Nomination of first Members of (Bye-law 6) . . . . 401 Subsequent Members of (Bye-laws 7, 8) 402 Notice of Meetings of (Bye-law 15) . . . . . . 404 Nomination of Members of (Bye-law 8) . . 402 Number of (Charter, 1, and Bye-laic 4) . . . . 381, 401 Powers of (Charter, 9) 385 Exercise of (Charter, 11) 386 shall be subject to control of General Meet- ing (Charter, 11) 386 to apply funds (Charter, 10) 386 to borrow money (Bye-law 25) . . . . 406 to decide as to fulfilment of Membership (Charter, 7) 385 to dispense with literal compliance with Charter (Charter, 14) 387-8 to modify regulations for Certificates of Exemption (Bye-law 76) 420 Proceedings and Powers of (Bye-laws 13-32) . . 403-7 Quorum of (Bye-law 19) . . . . . . . . . . 404 subject to Bye-laws (Charter, 25) .. . . 394 Railway Pares of Country Members of (Eye-law 27) . . 406 Removal of Member of (Bye-law 12) 403 474 GENERAL INDEX PAGE COUNCIL Report of 449-57 Resignation of Member of (Bye-law 10) . . . . . . 402 Tenure of Office of first Members of (Charter, 3) . . 382-3 President and Vice-President of (Charter, 3) . . . . 382-3 Vacancies in (Bye-law 9) . . . . . . . . . . 402 Vacation of Office of Member of (Bye-law 11) . . . . 402-3 COUNTRY MEMBERS OF COUNCIL to have Fares paid (Bye-law 27) 406 COUNTRY SOCIETIES of Chartered Accountants, Presidents and Hon. Secre- taries of . . . . . . . . . . . . . . 10 DISPENSATION with literal compliance with Charter (Charter, 14) . . 387-8 ELECTION of Auditors (Bye-law 110) 431 of Council (Bye-law 4) 401 of Examination Committee (Bye-law 65) . . . . 415 of First Members of Council (Bye-law 5) . . . . 401 of Members (Bye-laws 33-36) 407-9 of President and Vice-President (Bye-law 20) .. . . 405 under Section 14 of the Charter (Bye-laws 35, 36) . . 408-9 ENTRANCE FEES (Bye-laws 38-41) 410 Bye-laws may regulate (Charter, 25) 393 First (Charter, 15) 388 No Person can become a Member until paid (Charter, 15, and Bye-law 41) 388, 410 EQUIVALENT TO FINAL Examinations. See Examinations Equivalent to Final EXAMINATIONS (Charter, 13, and Bye-laws 65-91) 387, 415-26 Bye-laws shall regulate (Charter, 13) 387 Candidates for, Notice to be given by (Bye-law 72) . . 417 Certificates (Bye-law 74) 417 Form of.. 440 475 GENERAL INDEX PAGE EXAMINATIONS Character of (Charter, Preamble) 379 Committee, Election of (Bye-law 65) . . . . . . 415 Members of . . . . . . . . 8 Powers and Duties of (Bye-law 66) . . 415 to be Examiners (Bye-law 68) , . . . 415-6 to issue Regulations (Bye-laiu 67) . . . . 415 to report to the Council (Bye-law 74) . . 417-8 to select Books (Bye-law 80) . . . . 422 Conduct of (Bye-law 69) 416 Equivalent to Final, Fee for (Bye-law 90) . . . . 425-6 Notice by Candidate for (Bye- law 90) 425-6 Regulations for (Bye-laws 90, 91) 425-6 Fees for (Bye-laic 75) 418 not to be returned (Bye-law 73) . . . . 417 to be paid with Notice (Bye-law 72) .. . . 417 Final (Bye-laws 86-89) 424-5 Application for admission by person who has passed 433 Form of Certificate of having passed . . . . 440 Persons allowed to present themselves for Charter, 12) 386-7 Place of (Bye-law 88) 424 Subjects of (Bye-law 89) 424-5 Time for (Charter, 12, and Bye-law 87) . . 386-7, 424 of (Bye-law 88) . . : 424 Instructions to Candidates for 444-5 Intermediate (Bye-laws 83-85) 423-4 Form of Certificate of having passed . . 440 Place of (Bye-Law 84) 423 Subjects of (Bye-law 85) . , . . . . 423-4 Time of (Bye-law 84) 423 Members of Council to preside at (Bye-law 71) . . 416-7 Notice to be given by Candidates (Bye-law 72) .. . . 417 Persons failing in, may present themselves again Bye-laio 73) 417 476 GENERAL INDEX PAGE EXAMINATIONS Preliminary, Certificate regarding, to be produced before Articles (Bye-law 53) .. . . 412 Exemptions from (Bye-law 76) . . 418-21 Form of Certificate of Exemption from having passed . . 441 in the Country, Conduct of (Bye-law 82) 423 Fellow to preside at (Bye-law 71) 416-7 Towns where held (Bye-law 78) . . 421-2 Notice by Candidates (Bye-law 81) . . 422 Place of (Bye-law 78) 421-2 Special Books for (Bye-law 80) .. . . 422 Subjects of (Bye-law 79) 422 Time of (Bye-law 77) 421 EXAMINERS Appointment of (Charter, 13, and Bye-law 68) . . 387, 415-6 Bye-laws may regulate Appointment and Remunera- tion of (Charter, 13) 387 for 1904 7 Members of Committee to be (Bye-law 68) ... . . 415-6 Remuneration of (Bye-law 70) 416 EXEMPTION from Preliminary Examination (Bye-law 76) . . EXCLUDED MEMBER to deliver up Certificate (Bye-law 109) EXCLUSION FROM MEMBERSHIP (Charter, 20, and Bye-laws 105-9) Bye-laws not to provide for (Charter, 25) may be Advertised (Bye-law 108) 418-21 .. 430 390-2, 430 .. 395 430 F.C.A. Use of the letters (Charter, 17, and Bye-law 52) 389, 412 FEES Certificate (Charter, 16, and Bye-laws 45-47) . - 388-9, 411 Entrance (Bye-laws 38-41) 410 First (Charter, 15) 388 477 GENERAL INDEX PAGE FEES Examination (Bye-law 75) .. . . . . . . . . 418 not to be returned (Bye-law 73) . . . . 417 to be paid with Notice (Bye-law 72) . . 417 FELLOWS Election of, under Section 14 (Bye-law 35) . . 408-9 may use the letters F.C. A. (Charter, 17) 389 number of . . . . . . . . . . . . . . 13 of existing Societies may become Fellows (Charter, 4) 383 or Associates, Members of Liverpool Society may become (Charter, 4) 383 FELLOWSHIP Admission to (Charter, 6, and Bye-law 35) . . 384, 408-9 FINAL EXAMINATION (Bye-laws 86-89) 424-5 Application for Admission by person who has passed . . 433 Form of Certificate of having passed 440 Persons allowed to present themselves for (Charter, 12) 386-7 Place of (Bye-law 88) . . 424 Subjects of (Bye-law 89) 424-5 Time for (Charter 12, and Bye-law 87) .. . . 386-7, 424 of (Bye-law 88) 424 FINANCE COMMITTEE Members of . . . . . . . . . . . . 8 FIRM Description of, as Chartered Accountants (Bye-law 52) 412 FIRST Auditors, Appointment of (Bye-law 111) 431 Bye-laws, Drafting of (Charter, 24) 392-3 Certificates, Expiry of, under Section 15 of Charter (Bye-law 42) 410 Entrance Fees (Charter, 15) 388 General meeting (Charter, 24) . . 392-3 Meeting of Council (Charter, 8) 385 Members of Council (Charter, 2) 382 Election of (Bye-law 5) . . . . 401 Nomination of (Bye-law 6) . . 401 478 GENERAL INDEX PAGE FORM of Annual Certificate of Membership . . . . . . 442 of Application for Admission as Associate by person who has passed the Final Examination 433 of Application for Admission as Associate by a Public Accountant . . . . . . . . . . . . 434 of Application for Admission as Associate by a Public Accountant's Clerk 435 of Application for Admission as Fellow by a Public Accountant not an Associate of the Institute . . 436 of Application for Admission as Fellow by an Asso- ciate of the Institute . . . . . . .... 437 of Application for Admission as Fellow or Associate under Section 14 of the Charter . . . . . . 438-9 of Certificate of due performance of term of service under Articles . . . . . . . . . . . . 443 of Certificate of Exemption from Preliminary Exami- nation . . . . . . . . . . . . . . 441 of Certificate of having passed the Examinations . . 440 of Certificate of Membership, Annual 442 FORMS, SCHEDULE OF. See SCHEDULE OF FORMS. FUNDAMENTAL RULES (Charter, 19) 389-90 FUNDS Application of (Charter, 10) 386 Investment and Employment of (Bye-law 23) .. . . 405-6 GENERAL MEETING Adjournment of (Bye-law 97) 427-8 Bye-laws may regulate time and place of (Charter, 25) 394 Chairman of (Bye-law 96) 427 First (Charter, 24) 392-3 Minutes of (Bye-law 104) . . . . 429 Notice of (Bye-law 95) . . 427 Quorum at (Bye-law 97) 427-8 Voting and Presence at (Charter, 18, and Bye- laws 99-103) 389, 426-9 479 GENERAL INDEX PAGE GENERAL PURPOSES COMMITTEE Members of 8 HALL Acquisition of (Charter, 10) 386 HIKE OF ROOMS Terms of 466' HULL STUDENTS' SOCIETY President and Hon. Secretary of . . . . . . .. 464 INCOME AND EXPENDITURE Account, 1903 . . 458-61 INDEMNITY of Officers (Bye-laws 116, 117) 432 INITIALS Distinctive (Charter, 17) . . . . 389 Restriction as to use of (Bye-law 52) . . 412 INSTITUTE Name of (Charter, Preamble) . . . . . . . . 381 Objects of (Charter, Preamble) 378-80 INSTRUCTIONS to Articled Clerks 446-7 to Candidates for Examination . . 444-5 INTERMEDIATE EXAMINATION (Bye-laws 83-85) 423-4 Form of Certificate of having passed . . . . . . 440 Place of (Bye-laio 84) 423 Subjects of (Bye-law 85) 423-4 Time of (Bye-law 84) 423 INVESTIGATION COMMITTEE Appointment of (Bye-law 105) . . . . . . . . 430 Member of, to prefer Formal Complaint (Bye-law 107) . . 430 Members of 9 Powers of (Bye-law 105) , . . . . 430 Secretary to lay facts before (Bye-law 106) . . . . 430 INVESTMENT and Employment of Funds (Bye-law 23) . . . . 405-6 480 GENERAL INDEX IRELAND Charter not to apply to (Charter, 28) 396 LECTURES Council may apply Funds for (Bye-law 24) . . . . 406 LEEDS STUDENTS' SOCIETY President and Hon. Secretary of 464 LEICESTER Society of Chartered Accountants, President and Hon. Secretary of . . . . . . . . . . . . 10 Students' Society, President and Hon. Secretary of . . 464 LIBRARIAN Name of . . . . . . . . . . . . . . 7 LIBRARIES BRANCH Addresses of . 7 LIBRARY AND PUBLICATION COMMITTEE Members of . . 9 LIST OP MEMBERS How to be drawn up (Bye-law 29) 407 Publication of (Bye-law 28) 406-7 LIVERPOOL Members of Old Society may become Fellows or Associates (Charter, 4) .. ... .. .. .. 383 Society of Chartered Accountants, President and HOD. Secretary of 10 Students' Society, President and Hon. Secretary of . . 464 LONDON STUDENTS' SOCIETY President and Secretary of 464 LOSSES Council and Officers not liable for (Bye-law 117) . . 432 MAJORITY of Council to rule minority (Bye-law 17) . . . . 404 MANAGEMENT Council shall have the (Charter, 9) 385 Provisional (Charter, 9) 385 481. GENERAL INDEX PAGE MANCHESTER Society of Chartered Accountants, President and Hon. Secretary of 10 Students' Society, President and Hon. Secretary of . . 464 MEANING OF WORDS in Bye-laws (Bye-law 2) . . . . . . . . 400 MEETINGS Adjournment of (Bye-law 98) . . . . . . . . 428 Annual (Bye-law 92) 426 Notice of Motion to be given at (Bye-law 94) 427 Committee, Quorum at (Bye-law 30) . . 407 Council (Bye-law 13) 403 Adjournment of (Bye-law 18) 404 Date and Place of (Bye-law 13) 403 How called (Bye-law 14) 403 Majority at, to rule minority (Bye-law 17) . . 404 Notice of (Eye-law 15) 404 Quorum at (Bye -law 19) .. 404 General, Adjournment of (Bye-law 98) 428 Chairman of (Bye-law 96) 427 First (Charter, 24) 392-3 Quorum at (Bye-law 97) 427-8 Minutes of (Bye-law 104) 429 Notice of, to be given (Bye-law 95) 427 Special (Bye-law 93) 426-7 Quorum at (Bye-law 97) 427-8 Voting and Presence at (Charter, 18, and Bye-Laws 99-103) 389, 428-9 MEMBERS Admission and Election of (Bye-law 33) 407-8 Age of (Bye-law 34) 408 Bye-laws may regulate Admission ot^Charter, 25) . . 393 Country Members of Council to have fares paid (Bye-law 27) 406 482 GENERAL INDEX PAGE MEMBERS Excluded, to deliver up Certificate (Bye-law 109) . . 430 List of (26 May 1904) 13-110 How to be drawn up (Bye-law 29) 407 Practising or Resident out of England and Wales 345-64 Summary of . . . . 365-73 Topographical 111-364 may use initials F.C.A. or A.C.A. (Charter, 17) . . 389 not to have Articled Clerks unless in practice (Bye- law 62) 414 not to have more than two Articled Clerks (Bye-law 60) 414 Number of each class of 13 Persons ceasing to be members have no claim on property (Charter, 22) 392 Poll may be demanded by ten (Bye-law 99) . . . . 428 Presence at meetings of (Charter, 18) 389 Publication of List of (Bye-law 28) 406 Resignation and Re-admission of (Bye-law 37) . . . . 409 Rules for conduct of (Charter, 19) . . . . 389-90 shall satisfy Council as to continuance of Practice (Bye-law 44) 410 Suspended, to deliver up Certificate (Bye-law 109) . . 430 Voting of (Charter, 18, and Bye-laws 99-103) 389, 428-9 MEMBERSHIP Certificate of (Charter, 16) . ..388-9 Bye-laws may regulate Fees tor (Charter, 25) 393 Form of 442 Conditions of (Charter, Preamble, and Sections 4-6, Bye-laws 33-37) 379, 383-4, 407-9 Exclusion or Suspension from (Charter, 20, and Bye- laws 105-109) 390-2, 430 may be Advertised (Bye- law 108) .. ..430 prior to Bye-laws subject to Payment of Entrance Fees (Charter, 15) 388 subsequent to Bye-laws subject to Payment of En- trance Fees (Bye-law 41) . . . . . . . . 410 433 GENERAL INDEX PAGB METROPOLIS defined (Charter, 16) 388-9 Practice in, defined (Bye-law 49) 411 MINUTES of Council Meetings to be evidence (Bye-law 21) . . 405 of General Meetings to be evidence (Bye-law 104) . . 429 NOMINATION of Auditors (Bye-law 113) . . . . 431 of First Members of Council (Bye-law 6) . . . . 401 of subsequent Members of Council (Bye-laws 7, 8) . . 402 NORTHERN Institute of Chartered Accountants, President and Hon. Secretary of . . . . . . . . . . 10 Students' Society, President and Hon. Secretary of 464 NOTICE by Candidates for Preliminary Examination (Bye-laws 72 and 81) . . 417, 422 of Council Meetings (Bye-laio 15) .. 404 of Examination by Candidates (Bye-law 72) . . . . 417 of Meetings to be given (Bye-laio 95) . . . . . . 427 of Motion to be given before Annual Meeting (Bye-law 94) 427 of Nomination of Members of Council (Bye-law 8) . . 402 NOTTINGHAM Society of Chartered Accountants, President and Hon. Secretary of . . . . . . . . . . . . 10 Students' Society, President and Hon. Secretary of . . 464 NUMBER of each class of members . . . . . . . . . . 13 OFFICERS Appointment of (Charter, 9) 385 Indemnity of (Bye-law 116) 432 not liable for losses (Bye-law 117) . . . . . . 432 of Institute . . . . . . . . . . . . . . 7 of Provincial Societies . . . . . . . . . . 10 of Students' Societies . . . . 464 OFFICES of Institute . . . . . . . . . . . . . . 7 RULES in Council . . . . 397-9 484 GENERAL INDEX PARLIAMENTARY AND LAW COMMITTEE Members of , PAST Presidents . . . . . . . . . . . . . . 5 Vice-Presidents . . . . . . . . . . . . 5 PAYMENTS and Receipts (Bye-law 22) 405 PENSIONS Council may grant* \Bye-law 26) 406 POLL may be demanded (Bye-law 99) . . . . . . . . 428 not to stop business (Bye-law 101) . . . . . . 429 Regulations of (Bye-law 100) 428 POWERS and Duties of Examination Committee (Bye-law 66) 415 of Council. See Council, Powers of to make Bye-laws (Charter, 23) 392 PRACTICE confined to England and Wales (Charter, 28) .. . . 396 in the Metropolis, Definition of (Bye-law 49) . . . . 411 Members to satisfy Council as to continuance of (Bye-law 44) . . . . 410 PRELIMINARY EXAMINATION Certificate regarding, to be produced before Articles (Bye-law 53) 412 Country, Conduct of (Bye-law 82) 423 Towns where held (Bye-law 78) . . . . 421 Exemptions from (Bye-law 76) 418 Form of Certificate of exemption from 441 having passed 440 Notice by Candidates (Bye-laws 72 and 81) . . 417, 422 Place of (Bye-law 78) 421 Special Books for (Bye-law 80) .. . . . . 422 Subjects of (Bye-law 79) .. . . . . 422 Time of (Bye-law 77) 421 485 GENERAL INDEX PAGE PRESIDENT Bye-laws may regulate Appointment of (Charter, 25) . . 394 Election of (Bye-law 20) 405 First (Charter, 2) 382 Name of . . . . . . . . . . . . . . 6 PRESIDENTS of Provincial Societies of Chartered Accountants . . 10 Past 5 of Students' Societies .. .. 464 PRIZES Council may use Funds for (Bye-law 24) . . . . 406 PROPERTY of Institute, Persons ceasing to be Members have no claim to (Charter, 22) 392 PROVINCIAL Societies of Chartered Accountants . . . . . . 10 Students' Societies 464 PROVISIONAL MANAGEMENT (Charter, 9) 385 PUBLICATION of Exclusion or Suspension of Member (Bye-law 108) . . 430 of List of Members (Bye-law 28) 406 PURPOSES of Bye-laws (Charter, 25) 393-5 QUORUM at General Meetings (Bye-laio 97) 427 of Committees (Bye-law 30) . . . . . . . . 407 of Council (Bye-law 19) 404 RAILWAY FARES of Country Members of Council (Bye-law 27) .. . . 406 RE-ADMISSION of Members (Bye-law 37) 409 486 GENERAL INDEX PAQB RECEIPTS and Payments (Bye-law 22) ... 405 REGISTRATION of Articles (Bye-law 54) 412 may be Cancelled (Bye-law 64) . . . . 414 not previously Registered (Bye-law 72) . . 417 prior to Examination (Bye-law 59) . . 413 of Assignment or Transfer of Articles (Bye-law 58) . . 413 of Certificate of Service (Bye-law 55) . . . . . . 412 of New Articles (Bye-law 58) 413 REMOVAL of Auditors (Bye-law 115) 432 of Member of Council (Bye-law 12) 403 REMUNERATION of Examiners (Bye-law 70) 416 REPORT of Council, Annual 449-57 of Scrutineers (Bye-law 103) 429 RESIGNATION of Members (Bye-law 37) 409' of Council (Bye-law 10) 402 RETIREMENT of Auditors (Bye-law 112) 431 of Council (Bye-law 4) . . . . . . . . . . 401 ROOMS Terms for Hire of 466 ROYAL CHARTER. See CHARTER, ROYAL RULES and Regulations of Institute of 1870 (Charter, 9) . . 385 Fundamental (Charter, 19) . . . . . . 389-90 487 GENERAL INDEX PAQfl SCHEDULE OF FORMS (Bye-law 3 and Schedule to Bye-laws) . . . . 401, 433-43 Annual Certificate of Membership . . . . . . 442 Application for Admission as Associate by person who has passed the Final Examination . . . . . . 433 Application for Admission as Associate by a Public Accountant . . . . . . . . . . . . 434 Application for Admission as Associate by a Public Accountant's Clerk . . . . . . . . . . 435 Application for Admission as Fellow by a Public Ac- countant not an Associate of the Institute . . 436 Application for Admission as Fellow by an Associate of the Institute 437 Application for Admission as Fellow or Associate under Section 14 of the Charter 438-9 Certificate of having passed the Examinations . . 440 Certificate of Exemption from Preliminary Examina- tion 441 Certificate of due performance of term of service under Articles . . . . . . . . . . 443 Certificate of Membership, Annual . . . . . . 442 SCHOLAESHIPS Council may apply Funds for (Bye-law 24) . . . . 406 SCOTLAND Charter not to apply to (Charter, 28) .. . . 396 SCRUTINEERS Appointment of (Bye-law 102) . . . . 429 Meeting of (Eye-law 103) . . 429 Report of (Bye-law 103) . . . . 429 SEAL Custody and affixing of Common (Bye- laws 31, 32) . . 407 Grant of (Charter, Preamble) . . . . . 381 SECRETARIES of Provincial Societies . . . . 10 Students' Societies 464 488 GENERAL INDEX PAGB SECRETARY Meaning of term (Bye-law 2) . . . . . . . . 400 Name of . . 7 SECTION 14 of the Charter, Election under (Bye-laws 35, 36) . . 408-9 SERVICE confined to England and Wales (Charter, 28) .. . . 396 SERVICE UNDER ARTICLES. See Articles of Clerkship, Service under 386, 412 SHEFFIELD Society of Chartered Accountants, President and Hon. Secretary of . . . . . . . . . . . . 10 Students' Society, President and Hon. Secretary of . . 464 SOCIETIES EXISTING IN 1880 Members of, shall become Fellows or Associates (Char- ter, 4) 383 Number of Members of (Charter, Preamble] . . . . 378 Objects of (Charter, Preamble) . . . . . . . . 378 Titles of (Charter, Preamble) 377-8 SOLICITORS Name of 7 SPECIAL MEETINGS may be called (Bye-law 93) . . .... . . 426 Quorum at (Bye-law 97) 427 STUDENTS' SOCIETIES Grants Committee, Members of . . . . . . . . 9 Presidents and Hon. Secretaries of . . . . . . 464 SUBSCRIPTIONS Annual (Bye-law 50) 411 SUMMARY of List of Members 365-73 SUSPENDED MEMBER to deliver up Certificate (Bye-law 109) 430 SUSPENSION FROM MEMBERSHIP (Charter, 20, and Bye-laws 105-109) . . . . 390, 430 Bye-laws not to provide for (Charter, 25) . . . . 395 may be Advertised (Bye-law 108) 430 489 GENERAL INDEX FAGB TELEGRAPHIC ADDRESS of Institute . . . . . . 7 TELEPHONE NUMBER of Institute . . . . . . . . . . . . . . 7 TOPOGRAPHICAL List of Members . . . . 111-364 TOTAL NUMBER of Members . . . . . . 13 TRANSFER of Articles (Bye-law 56) 413 TRUSTEES Bye-laws may regulate Power and Appointment of (Charter, 25) 394 VACANCIES in Council (Bye-law 9) 402 VACATION OF OFFICE of Member of Council (Bye-law 11) 402 VICE-PRESIDENT Bye-laws may regulate appointment of (Charter, 25) 394 Election of (Bye-law 20) 405 First (Charter, 2) . . 400 Name of 6 VICE-PRESIDENTS Past ..5 VOTING Bye-laws may regulate mode of (Charter, 25) .. . . 394 of Members (Charter, 18 and Bye-laws 99-103) 389, 428-9 YEAR Commencement of, under Section 16 of Charter (Bye- .. >,,. 4i IIKHOT- * 'N N is M