MANILA

ELSER, E. E., Insurance Agents Kneedler Building, 212-214, Carriedo Sta. Cruz; Teleph. 129; P.O. Box 598; Tel. Ad: Edmil

E. E. Elser

J. Fred Dow, signs per pro.

ELSER, H. W. & Co. General Merchants -- 600, M. H. del Pilar, Ermita; Teleph. 501; P. O. Box 961; Tel Ad: Rosenel

ENGLISH DRUG STORE-72-76 Escolta;

Teleph. 550; P. O. Box 278

A. R. McCarley Jose Abad

Jaime Alonzo

ERLANGER & GALINGER, Importers and Steamship Agents -Roxas Building; Teleph. 438; P.O. Box 429; Tel. Ad: Erlanger

ESTRELLA AUTO PALACE (Levy Hermanos), Automobiles and Accessories-536-570, Calle Gandara; Teleph. 927; P.O. Box 273; Tel. Ad: Evely

EXHIBITORS' FILM EXCHANGE, Cinemato- graph Films and Supplies, Mgrs. "Luz” and other theatres-242, Rosario; Teleph. 1111; P.O. Box 501; Tel. Ad: Filma

FABRICA DE HIELO DE MANILA, Ice Fac tory-610, Echague, San Miguel; Teleph. 588; Tel. Ad: Hielo

Jose Fernandez, president Directors Salvador Zaragoza, Jose

M. Fuason, Leonardo Ossorio, Frank B. Ingersoll

R. Reyes, general manager

FAIR DEPARTMENT STORE, THE 40,

Escolta; Teleph. 121; Tel. Ad: Asay

FAR EAST HARDWOOD Co.--805-813, Calle Echague; Teleph. 522; P.O. Box 370; Tel. Ad: Hardwood

FERNANDEZ HERMANOS, Merchants and Ship Owners-6, Plaza Moraga, Binondo; Teleph. 393 and 392; P.O. Box 805; Tel. Ad: Fernandez; Codes: A. B. C. 5th Edition, Western Union, March and Private

FIDELITY & SURETY CO. OF THE PHILIPPINE ISLANDS, Bonds-2, Isla de Romero, Sta. Cruz; Teleph. 1255

Phil C. Whitaker, president

FIFER, W. H.-368, San Rafael; P. O. Box

576

1857

FINDLAY-MILLAR TIMBER Co., Lumber Merchants--10, Juan Luna, Binondo; Yard: Santa Mesa; Tel. Ad: Findlay; P.O. Box 307

Findlay, Richardson & Co., Ltd.,

general managers

G. Thrum, yard manager

Findlay, Richardson & Co., Ltd., Merchants-10, Juan Luna, Binondo ; P.O. Box 307; Tel. Ad: Findlay

J. M. Maitland, director

W. Benson

I W. Scott

W. Swann, M.I.E.S., M.I.N.A.

A. W. Nicol

P. S. Page, chartered accountant G. Heughan

S. Adam

D. D. Livingstone W. Dymock W. E. Little

Mrs. C. S. Bur-

R. J. Eguaras

nett

Kolambugan Saw-mill & Lumber Depot

F. L. Wilson

Managers of

G. L. Farr

Findlay Millar Timber Co. Findlay-Millar Steamship Co. Kolambugan Lumber & Develop-

ment Co.

Agencies

Coutt's Bank, London

Northern Assurance Company, Ld. North British & Mercantile Insce. Co. Commercial Union Assurance Co., Ld. London Assurance Corporation Millar's Timber & Trading Co., Ld. Hongkong & Whampoa Dock Co., Ld. Taikoo Sugar Refining Co.

First Manila Hat and Umbrella

Factories, Inc.-P.

Quiapo; Teleph. 402

Carlos Gsell, president G. Klinger, treasurer Straw-Hat Department

I. M. Geissmann

Albert Ferrazzini Wool-Hat Departinent

R. Staurenghi Umbrella Department J. M. Geissman

Paterno

A. Vigano

625,

FLEMING, PERCY SMITH & SETH, Public Accountants and Auditors-214, Escolta

D. M. Fleming

H. Percy Smith, chartered accountant J. Hennessey Seth, incorporated do.

J. Williamson

B. J. Lukens Managers

Philippine Credit Association

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