Nesbitt, Edward Bond, P.O. Box 236, Napier.
Newton, Charles, 502 Charles Street, Hastings.
Palmer, Albert Edgar, P.O. Box 105, Hastings.
Pother, Stanley George, P.O. Box 34, Wairoa.
Retemeyer, Alfred Mynhard, P.O. Box 145, Napier.
Ruby, Harold William, P.O. Box 32, Dannevirke.
Runciman, Archibald John Carson, P.O. Box 10, Hastings.
Stanton, William Edwardes, 208 Victoria Street, Hastings.
Tabley, Reginald Passy, Ebbett's Buildings, Queen Street,
Hastings.
Thomson, Vivian Arthur Duckers, P.O. Box 193, Hastings.
Watson, Claude Richard, P.O. Box 60, Waipukurau.
Webber, Arthur James, P.O. Box 36, Dannevirke.
Wishart, Albert Eric, P.O. Box 13, Hastings.

REGISTERED ACCOUNTANTS.

Fellows.

Lawford, Edward Harrison, Union Bank of Australia, Napier.
Mackay, William Norman Jersey, Messrs. Sainsbury, Logan,
and Williams, Napier.
Rowe, Thomas, P.O. Box 175, Napier.
Simpson, Frank Henry, Messrs. Williams and Kettle, Ltd.,
Napier.

Associates.

Anderson, John, Havelock Road, Napier.
Atkinson, Noel Henry, Public Trust Office, Napier.
Bauckham, Keith Wycliffe, P.O. Box 261, Hastings.
Bickerstaff, George Herbert, P.O. Box 88, Napier.
Bisson, Clarence Henry, P.O. Box 40, Napier.
Bradley, Harry Thomas, Messrs. Kennedy, Lusk, and Morling,
Napier.
Brenton-Rule, Henry, P.O. Box 251, Hastings.
Brew, Cecil Arthur, care of Audit Office, Napier.
Butcher, Lewis Frederick, P.O. Box 100, Wairoa.
Carey, Dennis Keeble, care of Messrs. Anderson and Hansen,
Ltd., P.O. Box 256, Napier.
Clark, Percy Octavius, P.O. Box 109, Dannevirke.
Cooper, Arthur Douglas, Land and Income Tax Department, Napier.
Cowan, William Bruce, P.O. Box 112, Hastings.
Dewes, Henry Hayes, P.O. Box 314, Napier.
Douglas, Charles, P.O. Box 45, Hastings.
Egan, Robert Martin, P.O. Box 17, Hastings.
Gahagan, Ernest Mackie, 59 Marine Parade, Napier.
Galyer, Raymond Frank, P.O. Box 38, Dannevirke.
Gardner, Charles, McLeod and Gardner, Hastings.
Haley, Arthur, High School, Hastings.
Hampton, Leonard Renwick, 58 Napier Terrace, Napier.
Hannah, John, care of Land and Income Tax Department,
P.O. Box 261, Hastings.
Hannah, Thomas Adam, care of Public Trustee, Hastings.
Hay, Charles James, Public Trust Office, Waipukurau.
Hickin, Russell James, care of Lands and Survey Department,
Private Bag, Napier.
Holloway, William George, P.O. Box 180, Dannevirke.
Holt, Frank, County Clerk, Waipawa.
Hulston, William George, Commercial Bank of Australia,
Ltd., Dannevirke.
James, Reginald William, P.O. Box 4, Wairoa.
Kay, Percy, care of Guardian Trust and Executors Co.
of New Zealand, Ltd., Napier.
Kean, William, P.O. Box 146, Hastings.
Lee, Allan Frederick, 157 Kennedy Road, Napier.
McConchie, Stewart Donald, Ruataniwha Street, Waipukurau.
McIntyre, Henry Fawcett, Public Trust Office, Dannevirke.
McKay, Neville James, P.O. Box 15, Waipawa.
McQuillan, George Murray, Public Trust Office, Napier.
Melhuish, Frank William, Education Board Office, Napier.
Pascoe, William Arthur, P.O. Box 20, Dannevirke.
Pickering, Joseph Bramwell, 310 Knight Street, Hastings.
Pirie, Edwin Charles, C. H. Cranby and Co., Ltd., P.O.
Box 120, Napier.
Plank, Vernon Dudley Montague, care of Messrs. McCulloch,
Butler, and Spence, P.O. Box 146, Hastings.
Priest, Peter John, P.O. Box 34, Hastings.
Quayle, Jack Douglas, P.O. Box 289, Napier.
Reaney, Thomas Philip Lewis, P.O. Box 201, Napier.
Renouf, Arthur Ernest, P.O. Box 261, Napier.
Ross, Irene (Miss), P.O. Box 123, Napier.
Rowe, Cecil Tasman, P.O. Box 100, Wairoa.
Runciman, John Merrilees, P.O. Box 244, Napier.
Simmonds, Frederick Hector, care of Messrs. Abraham and
Williams, Ltd., Dannevirke.
Simpson, Eric Volkmann, Hastings.
Sinclair, Archibald, care of Post Office Savings-bank, Napier.
Steele, Harry, 1 Bracken Street, Napier.
Stiles, George Eric, P.O. Box 122, Waipukurau.
Tarrant, Jack Saywell, P.O. Box 88, Waipukurau.
Thomsen, Carl Ludwig, P.O. Box 3, Dannevirke.

Trewby, Harold, care of Wairoa Co-operative Dairy Co., Ltd.,
P.O. Box 10, Wairoa, Hawke's Bay.
Waldrom, Benjamin Frederick, care of Messrs. J. N. Anderson
and Son, Ltd., P.O. Box 106, Napier.
Webb, Leonard Joseph, P.O. Box 287, Hastings.
White, Cedric William, Messrs. Humphries and Humphries,
Solicitors, P.O. Box 50, Napier.
Williams, Edgar Grant, care of Messrs. McCulloch, Butler,
and Spence, P.O. Box 146, Hastings.
Willis, Lawrence William, P.O. Box 104, Napier.
Wilson, Adam Horne, 'Tapui,' 40 Thompson Road, Napier.
Worley, Albert Alexander, Public Trust Office, Hastings.

MARLBOROUGH-NELSON-WESTLAND DISTRICT.

PUBLIC ACCOUNTANTS.

Fellows.

Bunt, John Martin, P.O. Box 72, Greymouth.
Callwell, John Wellington, P.O. Box 52, Greymouth.
Griffin, William Biss, P.O. Box 10, Nelson.
Harvey, Edward John, Blenheim.
Hodgson, Charles Bertram, P.O. Box 10, Nelson.
Hunter, James, P.O. Box 109, Nelson.
Jaques, William Roland Pierce, P.O. Box 46, Nelson.
Lee, Thomas Hubert, Bridge Street, Reefton.
MacLaine, Alexander J., P. O. Box 19, Blenheim.
Neale, Edgar Rollo, P.O. Box 114, Nelson.
Slee, Wilfred Thomas, Westport.
Thompson, Joseph Samuel, P.O. Box 54, Blenheim.
Wanden, Richard, Queen Street, Blenheim.
White, William Richard Tempest, P.O. Box 124, Blenheim.

Associates.

Clark, Frederick, P.O. Box 100, Westport.
Farmer, Kenneth Stuart, 204 Hardy Street, Nelson.
Fell, Anthony Charles, Monro Street, Blenheim.
Fletcher, Hugh Campbell, Hardy Street, Nelson.
Fogarty, Michael Joseph, Messrs. Fogarty and Co., Mackay
Street, Greymouth.
Gay, William Edgar Leslie, P.O. Box 63, Westport.
Gilbert, William Stanley, Queen Street, Richmond, Nelson.
Heaphy, Philip Courtenay, P.O. Box 2, Greymouth.
McAuliffe, Joseph Horace, P.O. Box 2, Murchison.
Mogridge, Frank, P.O. Box 161, Blenheim.
Porter, Winton Gore, P.O. Box 41, Reefton.
Slee, Wilfred John, P.O. Box 9, Westport.
Souter, Eric, Mackay Street, Greymouth.
Thompson, George Watson, care of Post-office, Hokitika.
Thompson, Hugh McGlashan, P.O. Box 54, Blenheim.
Vercoe, Norman Arthur, P.O. Box 74, Nelson.
Warnes, Ernest, Greymouth.
Wicks, Henry James Frederick, P.O. Box 178, Greymouth.
Wild, Richard, Revell Street, Hokitika.
Wilson, John Hamilton, Revell Street, Hokitika.

REGISTERED ACCOUNTANTS.

Fellows.

Chisholm, William Duncan Alfred, Messrs. Levin and Co.,
Blenheim.
Milner, Charles, Examiner Street, Nelson.
Priddle, Robert Frederick Charles, Messrs. W. E. Clouston
and Co., Blenheim.

Associates.

Armstrong, Jeffery Philip, care of Public Trust Office,
Blenheim.
Auld, William Bain, P.O. Box 75, Reefton.
Bayne, John Douglas, Lands and Survey Department,
Hokitika.
Bell, James Allan, P.O. Box 171, Blenheim.
Blake, George Edward, P.O. Box 13, Picton.
Bone, Edgar Alfred, National Bank of New Zealand, Ltd.,
Nelson.
Bryce, James Miller Alexander, care of Government Employment Bureau, Westport.
Bunt, Martin Raymond, P.O. Box 72, Greymouth.
Cannington, Sydney, Totara Street, Nelson.
*Crowe, William, Mount Street, Nelson.
Dawe, Maurice, care of R. Wild, Esquire, Public Accountant,
Hokitika.
Eastwood, Oswald William, care of Messrs. T. B. Baty, Ltd.,
Greymouth.
Ferguson, Trevor Menzies, care of State Advances Corporation, Nelson.
Hamon, Martin Clive, Audit Department, P.O. Box 13,
Nelson.
Heath, Jabez, Morningside, Locking Street, Nelson.
Hodgson, Arthur Wellington, Brougham Street, Westport.