Riesterer, Edmund Vincent, P.O. Box 191, Hamilton.
St. George, William Vivian Thomas, 150 Victoria Street,
Hamilton.
Seath, David Coutts, Miriama Street, Taumarunui.
Thomas, Rhys Llewellyn, Whakamarama, Tauranga.
Tucker, Clive, Tuhoro Street, Otorohanga.
Westwater, William Wallace, P.O. Box 21, Morrinsville.
Williams, William Harold, P.O. Box 186, Hamilton.
Wright, George William, 137 Victoria Street, Hamilton.
Wyatt, James Temple, Jubilee Building, Te Aroha.

REGISTERED ACCOUNTANTS.

Fellows.

Bushell, Albert Chas., P.O. Box 130, Hamilton.
Kennedy, Edward James Fletcher, P.O. Box 27, Cambridge.
McArthur, Duncan Thomas Bilston, Te Awamutu Electric-
power Board, Te Awamutu.
McKerrow, Allan Brunlees, Morris Street West, Tauranga.
Mountfort, Edward Plumer, Nau-Ngarongo, Cameron Road,
Tauranga.
Parker, Samuel John, Putaruru.
Wallace, Thomas Frederick, Kia Ora, Rotorua.

Associates.

Beeche, Henry James, The Central Waikato Electric-power
Board, Hamilton.
Blair, Robert Ewen, Rangitaiki Dairy Co., Ltd., Private Bag,
Whakatane.
Blyth, Wilfrid Douglas, Bank of New Zealand, Te Aroha.
Bradley, Henry Arthur George, care of Te Aroha T.V.
Co-operative Dairy Co., Ltd., P.O. Box 41, Te Aroha.
Burton, Frederick, Messrs. Sharpe, Tudhope, and Auld,
Tauranga.
Butler, James, Audit Department, P.O. Box 256, Hamilton.
Cartwright, Thomas Leslie, P.O. Box 224, Hamilton.
Chambers, James Herbert Roy, P.O. Box 24, Tauranga.
Clark, Malcolm James, P.O. Box 239, Hamilton.
Clarke, Francis Ivan, P.O. Box 26, Te Aroha.
Clements, James Athol, Public Trust Office, Hamilton.
Coleman, John Gwynne, care of Golden Cross Hotel, Waihi.
Earle, John, care of Land Development Branch, P.O. Box 75,
Te Kuiti.
Edwards, Clement Roy, 20 Thackeray Street, Hamilton.
Elliott, Philip Lancelot, P.O. Box 7, Hamilton.
Finlinson, John Hewson, care of Land and Income Tax
Department, Hamilton.
Fraser, Whampoa, Technical High School, Hamilton.
Gelston, Robert Boag, P.O. Box 8, Matamata.
Good, Charles William George, care of Messrs. Armstrong and
Co., Ltd., Commerce Street, Whakatane.
Hagen, Gerald Maurice Keith, care of A.M.P. Society,
Hamilton.
Harding, John Classon, P.O. Box 2, Tauranga.
Hargrave, Charles Russell, care of Bank of New South Wales,
Rotorua.
Harris, Richard Allan, P.O. Box 73, Rotorua.
Heaton, Stanley, Land Drainage Office, P.O. Box 59,
Whakatane.
Hillier, Charles George, P.O. Box 8, Taumarunui.
Kelly, Kenneth Stewart, P.O. Box 187, Hamilton.
Lear, Thomas Rashleigh, Messrs. Lear and Costley, Otoro-
hanga.
Lennie, John McDonald, care of Public Trust Office, Hamilton.
Lloyd, Leonard Vincent, care of N.Z. Co-operative Dairy Co.,
Ltd., Hamilton.
Lowe, Charles, care of Tauranga Harbour Board, Tauranga.
McDell, William John Alexander, P.O. Box 10, Hamilton.
McEwen, Robert Lachlan, care of Audit Office, Hamilton.
McLeod, George, Fourth Avenue, Tauranga.
Marbrook, Harry Latchford, P.O. Box 256, Hamilton.
Miller, John Sydney, care of Messrs. C. P. and P. D. Smith
and Co., P.O. Box 47, Taumarunui.
Morris, Walter Charles, care of N.Z. Co-operative Dairy Co.,
Ltd., Hamilton.
Mouat, Arthur Wood, Judea Rural Delivery, Tauranga.
Mountain, Noel Stewart, State Forest Service, Whakare-
warewa, Rotorua.
Muirhead, Peter, Whitehall, Cambridge.
Mulcahy, James, P.O. Box 256, Hamilton..
Murphy, Edmund Kevin, P.O. Box 61, Hamilton.
Nash, Leslie Richard, care of Audit Department, Rotorua.
Nicoll, Arthur Hammond, Messrs. Speight, Pearce, Nicoll,
and Davys, Ltd., Cambridge.
Oliver, Nigel William, care of Native Department, Rotorua.
Patterson, William James Campbell, P.O. Box 14, Otoro-
hanga.
Readman, Kenneth Hector, 'Public Trust Office, Hamilton.
Reason, William, care of P.O. Box l, Morrinsville.

Rex, Eric Douglas, care of Hamilton Borough Council,
Hamilton.
Richdale, Henry Wallace Hewton, care of Bank of Austra-
lasia, Morrinsville.
Ross, Colin Campbell, care of P.O. Box 187, Hamilton.
St. John, Edmund, Tumoana Street, Taumarunui.
Saunders, Daniel Victor, P.O. Box 28, Whakatane.
Senior, Stanton Eastgate, 3 Fow Street, Hamilton.
Sheaf, Selwyn Samuel James, care of N.Z. Co-operative
Herd Testing Association (Inc.), P.O. Box 311, Hamilton.
Smeaton, Wallace James Colquhoun, Bank of New Zealand,
Cambridge.
Smith, Henry John, P.O. Box 30, Morrinsville.
Smith, Henry Knowles, Bank of New Zealand, Hamilton.
Smith, John David, 39 River Road, Hamilton.
Sommerville, Reginald Gordon, care of Tauranga Electric-
power Board, Private Bag, Tauranga.
Stirling, Rebecca (Mrs.), care of Messrs. Brabant Bros., Ltd.,
Garage and Service Station, Whakatane.

• Tamblyn, Edward, Devonport Road, Tauranga.
  Thomson, George William Gordon, care of N.Z. Co-operative
  Dairy, Co., Ltd., Private Bag, Hamilton.
  Tietjens, Avis Margaret (Miss), 1 Marama Street, Frankton
  Junction.
  Tietjens, John Herman, P.O. Box 325, Hamilton.
  Turner, Leslie George, Waikeria, Private Bag, Te Awamutu.
  Voisey, David John, care of Advance Cars Ltd., Te Awamutu.
  Wallace, William, care of N.Z. Co-operative Dairy Co., Ltd.,
  Hamilton.
  Webster, Alice Hilda (Miss), P.O. Box 100, Hamilton.
  Wild, Frederick William, Te Aroha.

SOUTH CANTERBURY DISTRICT.

PUBLIC ACCOUNTANTS.

Fellows.

Algie, Robert Forrester, P.O. Box 11, Waimate.
Bowden, John William, P.O. Box 86, Ashburton.
Fraser, Charlton Simon, 8 Selwyn Street, Timaru.
Grut, d'Auvergne Stanley Leigh, P.O. Box 64, Waimate.
Hickman, Frederick Albert, 127 Burnett Street (Box 23),
Ashburton.
Leggott, John, P.O. Box 206, Timaru.
Martin, Alfred Charles, P.O. Box 58, Timaru.
McKennah, John, 131 Stafford, Street, Timaru.
Woods, William Horace, P.O Box 118, Ashburton.

Associates.

Allport, William, P.O. Box 206, Timaru.
Cook, Frank Joseph, P.O. Box 190, Timaru.
Foote, Percy Barnes, P.O. Box 219, Timaru.
Goodman, Russell Stanley, P.O. Box 219, Timaru.
Johnson, George, P.O. Box 234, Timaru.
Mason, Searle Dwyer, P.O. Box 109, Timaru.
Raymond, Francis George Macdonald, P.O. Box 40, Timaru.
Solomon, Arthur Allan Quenel, P.O. Box 244, Timaru.
Thomas, Walter Buchanan, 138 Burnett Street, Ashburton.

REGISTERED ACCOUNTANTS.

Fellows.

Bruce, Murdoch, P.O. Box 4, Ashburton.
Irwin, William George, Messrs. J. Jackson and Co., Timaru.
Johnston, William, 10 Sefton Street, Timaru.
Raymond, William Chute, Timaru.

Associates.

Abernethy, Lindo Stuart, care of Perpetual Trustees Co.,
Timaru.
Aitken, Frederick Richard George, High School, Waimate.
Allport, Albert John, care of The Timaru Herald Co., Ltd.,
P.O. Box 46, Timaru.
Anderson, Thomas, 4 Park Lane, Timaru.
Baird, Eric Tennant, care of Perpetual Trustees, Ltd., P.O.
Box, 75, Timaru.
Burrow, Vera Muriel (Miss), P.O. Box 206, Timaru.
Butters, Lester, Town Clerk, Temuka.
Carter, Harry Garlin, care of Technical College, Timaru.
Chapman, John Harold, Ashburton Hospital Board, Ash-
burton.
Cox, Robert Donald, District High School, Pleasant Point.
Duncan, Francis Ernest, Public Trust Office, Timaru.
Haworth, James Randel, care of Timaru Motors, Ltd., P.O.
Box 122, Timaru.
King, Howard Wilson, High School, Waimate.
Lee, Gordon Rufus, 67 Beverley Road, Timaru.
Lennon, John Webster, P.O. Box 234, Timaru.
Lewis, Herbert Norman, Bleak House, Ashburton.