Page
CORRESPONDENCE.
THE CANTON INSURANCE OFFICE, LTD., AUDIT.
TO THE EDITOR OF THE "HONGKONG DAILY FRERS."}
I
THE HONGKONG DAILY PRESS, WEDNESDAY, SEPTEMBER 28TH, 1910.
LOCAL SPORT.
THE HARBOUR SWIM.
LOGAN WINS ELBILY.
The harbour race for prises presented by the China Mail was brought off yesterday, and the
same interest and enthusiasm was manifested in
KOWLOON CRICKET OLUB.
The annual mosting of members of the Kow-- loon Cricket Club took place at the pavilion last evening. The proceedings were very animated at the oloso, and finally the meeting was adjourned. The business on the agenda was practically completed, that is the office-bearors had been elected, and the committee voted on, sent that a printed form bearing names of mon
COMPANY MEETING, YOKOHAMA SPECIE BANK.
IÁLY YEARLY GENERAL MEETING. The sixty-first half-yearly ordinary general) meeting of shareholders of the Yokohams hall of the institution, Baron Takahashi, Specie Hank was held on the 10th instant in the President of the Bank, prealding. There were
presented the half-year ending Jane 30th
by eighty shareholders present. The acounts for
As far, therefore, sa was in my power, without Creating an undesirable deadlock, I fulfilled my duties to the shareholdere as an independent Publis sesountant should, and moreover obtain- ed a refund of the Company's monies which had been improperly allowed by the usual Auditors considerably larger than my fee.
On fading
that the audit this year has been given to Mr. Chapman in Mr. Petts' absence, DBAK ́SIn-I send you for favour of publi- looked over the present report and found, in the matter of accounts, the Egures sro atill cation copy of my latter of date addressed to the shown in the same misleading manner. Mit as has been the case since its inception, Editor. China Mall, regarding Mr. E. J. Perey Smith, the other anditor, disagreed with Chapioan, F.A.A. (Mestre. Linstead & Davis), my views, but I feel quite sure in my own There was a large crowd to witness the start on and his qualifications for the auditorship of the mind that no other Chartered Accountant would | the police pier at Kowloon, the decks of the mittee had been circulated. This provoked Total expenditure Canton Insuzanos Office, Limited, the accounts agres with him, nor would the Council of the foreign warships meered near the course were Institute approve his views on the subject, as of which recently appeared in your paper and for as I understand them, as the bookkeeping crowded with bluejackets and officers, in the Are therefore prosumably published to invite method employed is not clear, and such... all the available space was occupied, while method is, in my opinion, one that might help the Fraya wall as far as Murray Pier, and the oriticism -I am, dear air, yours faithfully,
to conceal any attement of fraud.-
pier itself, were crowded with spectators. A few Mr. Peroy Smith's views may since have
A. R. LOWE, C.A.
the
when it was brought to the notice of those prodesty nad passed at the mooting, are as
་བ་
13,064,236,11 10.101,0 058.89
1,795.769.58
Baggenteil for the various offices and the coin.
Grock Receipts considerable disuntisfaction, and after a lengthy Brought forward from last account 1,167.407.64
Net profit disenssion it was agroed, as stated, to To reserve
150,000.00 1 adjours the meeting. The report and as Dividend (12 per cent per annum) counts were, passed after several questions Carried to next account
The Chairman, in addressing t the shareholders,
1173.177.22
With reference to the first paragraph of the altered, anil it looks as 19he was amonny slight maishaps interfered with the pleasures of had beon naked and answered, and after afd:--Gentlemon,--I have the pleasure of pro- i
in
the shareholzfy, but at the same
Chapman was correctly designated F.A.A. in surtificates he omite the word "correct"
marely certifea that the accounts are the Daily Press reprint of the Roport, but we accordance with the books, 11 therefore the books the happened to be wrong it might probably be comply with the request to accord
held that he was not responsible for any lotter (subject to a Little revision) the
malvereation of funds: in publicity of our columns because it raises theditor giving a certificats in this form is to believe that the of audits conducted by accountants who time
t" are not “Chartered Accountants" Opportunity accounts have been "audited and found correct," do not think shareholders intentionally is thus afforded for the public ventilation employ unditor who decline responsibilty in of a matter which is frequently discussed this manner, but in this case they have only
themselves to blams for not reading the verti privately in Hongkong where the accounts of probably the majority of local companies Boute ur asking at the general mooting what it are audited by accountants whode not hold the diploma of the Institute of Chartered Accountants LED.1.
important general question of the efficiency india:
COPY.]
and what it does not.
a
has
Sir Frederick Lugard bad brez re-elected patron and Sir H. Mody president, Mr. W. Stewart and Bank for the Brst half-year at this sixty-first or-
caneral
al meetings
of thes areholders; and in the first instance a number of the competitors Mr. Goldsmith were propered for the office of dinary e
review of wwam too close to the outward-bound French mail
vice-president.
Voting went in favour of the opening the meeting to make a brief
the Bank's business and of the general stata of steamer to feel cozafortable, and her approach was not noticed by those on board the numerous förmor. Bir T. Chien was re-elected Becratary and conditions of the coun ry
state during the period under rey ow other words, the launches and rowing boats that were following Mr. J. H. Medtronsurer, andtheballoting for town generally at improvement, and x- the race until she was right upon them. The committee favoured Messrs. Goldsmith, Harry gradual recovery to the normal level of activitios swimmers all palled up in time, however, and rawa. White, Neilson, Wasser, Robinson-after the prolonged stagnation of the money when the captain of the steamer saw how Captain Somerville and Mr. D. J. Mackensie market since the autumn of the year before last cantion, some considerable time must matters stood the propeller of the vesant was receiving the same number of votes. Sir H. but still, as the people are generally exercising. This incident, of course, meant Mody was thanked for his generons gift of elapse before wo may see any industrial activity. stopped.
However, our foreign trade, both the import delay, and there is no doubt that the times of $1,000 debentures.
and export, has shown satisfactory progress Binco last
apring
long with the recovery of the ecoucmic conditions at home and abroad, have been reduced had the course been clear, the winner, the second and the third man would
market prices of wound securities rose gradually, Harros, who was swimming to the eastward, and who was wall in at the finish last year, actually
and the amount of bills cleared through the
increased as months advanced alooring houses turned and swam towards the Kowloon shore when he saw the danger ahead, thus losing his
and in short, the circumstances provailing all round indicate that the financial world is developing in the right direction. Censoquont chance of a place. Towards the end of the race
upon the abundant supply of money, the rate an ominous cracking signified that Marray
of Interest showed a continual leoline; the Pier was becoming unface and a little con.
Government twice issued Four-per-cent, loan sternation was caused among the large crowd
bonds to the extent of 1,200,000,000 for the
the people either who watched the race front that standpoint.
conversion of the Five-per-cent. internal bonds,
issued
debentares to There was
or to replace rates of interest. considerable amount in cash
Alteration in the form of auditors' artificates are not easily noticed in the Colony, as the news- paporn invariably omit them when publishing the ananal balance shoots.
in this Colony it
The correct method in England for auditors who find their views at divergence with Com: panies officers is to sircularise shareholders, bat
Jolony it is customary for large quat tities of shares to be held andar blank transfers and the true owners' names therefore do not appear on the register, so, as I am not a share. holder entitled to speak at the forthcoming meeting and the Company have published their addressing them through you the only practical one.
Thanking you in advance for the kind inter tion of this letter, which I trust will be of sotas public interest,I am, dear sir, yours faithfully,
A. R. LOWE, Chartered Acosuntagi.
A fuck for
the street,
MILITARY NOTES,
Lieut. T. A. Whyte, Rogai Garrison Artil. iery, from the Hongkong-Singapore Battalion, been posted to No. 40 Company, Cork, and Lieut R. H. Fitzroy from No. 88 Company, Flongong, to No. 43 Company, Cork.
and the various
Captain F. W. Tomlinson, East Kent Regi meat, lately serving with 3rd (Reserve) Battalion (shortly to more from Hongkong to and Singapore) with the 180 men about to be soot industrial enpanies, commercial and
Battalion at Canterbury, is to join the 2nd
meet that sucressed reagi
pearance on the stage in the capacity first ap. Í secounts in the local Press, I find this mode of those who appeared to be more interested to, that battalion from the 1st Battalion, at mado
[To the Editor of the China Mail.) Sir, I beg to call your attention to an error in your issue of the 24th idst, which occurs in your reprint of the above Company's report. One of the auditors, Mr. E. J. Chapman, is therein described with the initials "F.C.A. (the woll-known designation of a Fellow of the Institute
of Chartered Accountants of Bagland
Chapman's As this is Mr. Wales). Ant and
fan orpert professional a
Iaccountant. I think it right to share elders and the public generally to state that this grea
gentleman is not a Chartered Accountaut, and cannot be one without the regulation year
to a Chartered Accountant with apprenticeship Its consequent study, examinations to pass and considerable expense.
om aware Mr. Chappian's" sola As far as I d claim to be an export is based on his recent mambara Timited," of London, a Company of the "Contral Association of Accountanto, formed in 1905.
The
public has not the time to investing inquire
into the qualifications of public at- countants and auditors, and, in view of Mir Chaprian's appearance in this new mapacity, I am now giving him a public opportunity of E plaining what his training, experience and qualifications are for the post he has just led
that the public can judge if his mem borship of the Central Association of Ac- countenis, Limited," is justified.
If Mr. Chapman can pass this ordeal, the vertisement of his qualideations will amply repay him.
As far as I am aware,
are,but I am open to correction-the only other two-members of the Central Association of Accountants, Limited," in this part of the world are
ad-
Mr. J. Hennessy Seth, Hongkong. Mr. P. B. F. Carter, Inte Mours. Herbert
Dent & Co., Canton
Hongkong, September 27th.
THE KOWLOON RAILWAY.
[TO THE EDien qr THE "HONGKONG.
{DAILY FEE88"]
on
in the race than in thoir
own position were ordered to leave the pier by the police. One of the competitors was a unit of the crew of the U.8.8. Albany, and as the swimizers passed that ship there were breezy American cheers for Carpenter, cheers which would have spurred any man to his utmost offoris. But Carpenter, who had given up, was then on the official launch. He was the first mau home, but he did not get the prize. Mr. A. Rodger, president of the V.R.C., was the judge, Mr. Frank Lammert was the referee; the starter was Mr. T. Mosk; and the timekeeper Mr. Carl Bunje,⚫
There were ten starters in the race, namely, A. V. Barros, C. J. Cooke, F. Martins, F. C. S Rone, C. A. Carpenter, F. M. Craz, B. W. Bradbury, W. G. Carter, T. Logan and H. W. Peterson. The swimmers were despatched from the V.B. C. launch, Logan and Cooke heading the central group. Barros and Paterson streek ont in an easterly direction, and Carpenter and other swimmers took a westerly course
WES
Aldershot.
Orders were issued at Aldershot early last drafts of the 1st East Kent month for strong at Yorkshire Light Infant try to be in readiness to embark at Southamp ton on September 10th for Sirgapore and Hongkong, respectively, to reinforce the mrvice battalions
undertaken by
on the shares of callis
their old loans bearing Thus, although was withdraws from the market, yet, on the other hand, the increase in the savings of the people, coupled with the cash redemption of the e kept the money market easy. national loans, kept
but notwithstanding, This being the case, the banks lowered the rate
of interest on
thor-stilte doposits with large...unem..
Captain J. L. Stenhouse, Boyal Garrison Arployed funds, and this Bank had likewise, to tillery, from the Gunnery Staff Ceume, is return pass the period under review with more or less ing to his post as Arnament Officer ut Hene-money employed. kon, and comes out in charge of the reinforce- ment which the 2nd Yorkshira Light Infantry at Aldershot is sonding to the 1st Battalion, Bhortly to arrive at Hongkong from South Africa,
PRESERVE
3
BABY'S SKIN
With
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WHY WE ARE RIGHT-HANDED.
PRIMITIVE MAN AND AMBIDEXTERITY
for
during the South African War in command of the importa appear from India arest position, as they often do, we find that
mounts
Turning to our foreign trade during the first half of the year we find that the merchandise exported amounted to Y.211,200,000, 45d, the imports to 239,900,000. These figures, com pared with those for the corresponding period of the year preceding, show an increase of Sin't last do welcome official announce
Y.24,200,000 in exports and Y25,400,000 in
Going back to the beginning of things (says ment has been made that the Railway will
Sanction has been given for Colonel R, H. imports, resulting in a total increase of Davies. C.B., New Zealand Milltis, being ap- 49,600,000 for both imports and exports the Rey, H. J. D. Astley in the Antiquary), commence, running on the 1st of next month
there is no à priori reason why man in his pointed to command the 6th Infantry Brigade, combined. The time-table just published shows that
This is doubtions due to the improved finsacial earliest stages should not have been equally 6 rather the convenience of the travelling public
at Aldershot, with the temporary rank of has to a certain extent boon considerately
Brigadier-Glenoral whilst in the appointment, conditions at home and abroad. Bush a large dextrous in the use of both bende, but and orders have been issued for him to take increase of exports is to be attributed partly to the contrary, Animals walk on four legs, natar- studied by the Railway Authorities, but
appointment of o
on officer of the Celonial Forces the China trade, and to the great increase of cot division of labour. When the quantumans their four by the they can certainly improve the service by
up his duties on the 16th October next. The the price of bar silver having been favourable to ally, and with an obsolutely impartial and equal
is ton goods exported to Chins, caned t
using he high to a Brigade Command is an innovation and is providing a morning train Sundays
purposes of locomotion, and when to leave Kowloon Station at 3.30. What object When some half-mile of the distance had considered to be a stop in the right direction., pricesoftheAmericap products, while the increase limbo find tho still
Colonel Davies
to be due to they use the two hinder limbs to support an served with distinction been covered, Logan had s short lead on
large increase of cotton
nts of exchange
bought in aper and.
прев and monkeys are perfectly indifferent Cooke, who was followed closely by Rose, New Zealand. Contingents and afterwards in The they had in view in eliminating the morning train on Sundays is hard to guess. I incline to
command of a Mobile Column. He was twice Japan on foreign countries by this Bank during their use of the fore-limbs for prehensible and other purposes An ape will climb a true with the belief that it was merely an oversight, and while on the eastern took Paterson
equal the hope may justly to entertained. that, now making good headway and gaining considerably mentioned in despatches and was awarded the the period under review totals in round figures use of the right or left hand, and will ·
on the leaders. When some fourteen minutes Qucon's medal with 6 clasps, the King's medal | 729,400,000 and Y83,700,000, Yep the stores or crook nats indiferently with with 2 clasps, and was appointed a Companion Compared with the figures of the case decrease either. The evidence of natural history frould, had elapsed Logan was loading Cooke by of the Bath.
your, it will be found that there is a
sold and therefore, sam to attest that man was evolved nting to Y1,100,000 in exobangs amounting
bat as the ex- 77,800,000 in oxabango bought; but
with
equal capacity for using both bands for all couple of lengths, Rose at this juncture being
Replying to a letter from Bir Alfred Mond, change bought and sold abroad on Japan purposes, and with no inherent biss for ene oluse on the second man, while Petersen closed
asking him personally to consider the
smonated to Y30,400,000 and Y105,100,000 re- more than the other. Case of Drummer Kasath, & Swanson Territorial
It is true that physiologists toll us that the in with the bunch. Most of the other com-
pectively, showing an increase of ¥1,070,000 patitors had by this time given up, and it was
meat at Pembroke Barracks for asing insubordin
brain is higher than that on the right, and swimmers just mentioned. Throughout the race inste language whilst in camp, Mr. Haldane bought, the net result is the increase of the left hand by the right brain, and that
consulted were against remission of the sen.:
business at home and abroad.
I have already mentioned, notwithstand that man has, therefore, a natural tendency Logan was taking things comparatively easy, stated that the opinions of the military generals 7,17,600,000 in the total of the Bank's exebange the pressure of blood on the left side of the
What
civilised and fregently found time to endeavour to place the consult
is serious as regards the cobion of ing the improvement in the general state of to use the right hand rather than the left; but under review it is open to argument whether the constant maintained a steady pace all the way, but Petersen surprised the spectators more than well to speak of the bardness of discipline, bat continued in a state of stagnation, the business races of the present day, which it undoubtedly onda by putting on a sprint such as might bave without it a force goes rapidly to pieces, and it of this Bank during the period the effect of and continueus uas of the right hand for.
is well that this should be realised. If the has, like most other banks;
the result obtained fell in generations for so many purposes to which the some measure below 6,300 in strength accommodation of visitors and plenio parties, been expected in a race of a fow longtha.mation is serioas in its desire to have a cition the disadvantage the mark of the correspond left is never put kas not itself been the
Passing the V.R.C. batiding Logan increased army for home defence, and no other will do, som
the citizens must conform to essential condi. ing part of last year. Fortunately, however, determining cause of the greater pressure of his lead and reached the winning post with some twenty yards to spare.. As he touched the wall tions. The vast majority do this willingly." there was a hurricane of applause, which was re-echoed as Cooke, the second man, finished, and as the others reached the wall they were greeted with cheers for the excellent race they had put ap. Positions and times of the first
that the matter has been brought to light, it will receive dua consideration.
The development of the New Territories must not be lost sight of, and should receive, as it will undoubtedly receive, every possible assistance from the Government. It is, of
M.P
The Bogiety of Incorporated Accountinats dourse, not expected that important towas will evident that the race was between the four who has just completed fourteen days' imprison-spectively, bald and Y25,500,000-id-exchange right hand is workel-by the left brain, ond
bodies,
spring up mushroom-like all along the route: but at Taipo and other large stations the influx of visitors on Sundays and bolidays and we may ere long so the first signs of such development in the erection of modest and unpretentions yet comfortable hotels for the
Koenth
Mr. Haldane
As
will materially assist to develop these places, position of his opponents Cooks and Roserce and its use for war. It is a very soonomic affairs, the money market having if that is generally the case among the c
It has been said by those who cannot gain admitianos that the Chartered Accountants have
triad
I to make a monopoly of accountancy, but this is untrue, as any man is free to sit for their oxaminations (whic's curtain aim atuit- are stiff). and after 5 years apprenticeship tance so long as he has passed the three ex aminations, ss. I have done. The Instituto, as it was commonly known, was founded in 1860 (30 years ago
go by these accountants who were then in public preotice.
by those mon who were was formed in 1885 unable to get in the Instituts by reason of their non-existepos ng public accountants at the time the Institute was formed or their inability to comply
with, the necessary apprenticeship and examinations of the Chartered Accountants, The Society has also for some years refused admittance to membership except under some what similar conditione ad apply in
in the Institute. and these two
201 practically held the accountancy business in A great deal of interest is bound to be centred their hands, though it is still an exception in the New Territories, and more time for rather than the rule to see any other than a studying de visu the prospects of these new Chartered Accountant bolding the
the app intent fields should be allowed to our business men of Anditor to Limited Company of any size
than is offered by a short visit in na afternoon and and Wales or Scotland, publio of Hongkong do not know these frain. things, or I vestors to think the Board of the
Thanking you for the insertion of these lines rance Office would not have Canton Insurance
Ian “F.A.A." (Central Association of in your next ism-Yours faithfully,
LANDOWNER. imited) to audit thoir accounts.
by Mr. Chapman of
of the undit of The securing
Hongkong, 27th September, 1910. the Canton Insurance an important. Company as Ofice, Limited, must be very flattering to Central Association of Accountants, Limited, and if the shareholders of the Canton Office are pleased at paying for this they have the oppor it at the general meeting Eunity of expressing i
The September number of the Yellow Dragon, to be held on 15th October next.
In connection with this particular audit, the Queen's College magazine, just issued, is there is another matter which may be noted, mainly taken up with the address delivered by And that is Mr. F. Maitland is a member of the the Head Master (Mr. E. Ralphs) at the end Canton Board, and thereby responsible for the accounts, and one of the Auditors appointed to of last term. The following extract from the criticize them is his own clerk. Surely this is solscism which would only be tolerated in
in
the
and
WHEN CHINESE SCHOOL BOYS WANT A HOLIDAY.
address has an interest which extends beyond the College-
www.k.com
fivo were as follows:--
T. Logan, 26 min, 58 2/5 secs.n
1
C. J. Cooke, 27 min. 24 2/5 soone
2
H. W. Petersen, 28 min. 11 secs
3
F.C. 8. Hose, 28 min, 33 seca", ¡
4
5
F. Martina, 30 min. 24 2/5 xęca. Previous results are as follows:
1906 Gr. R. Brotherton, R.G.A.,
27.42 4/6
1907 A. E. Thomas (HMS. Tamar),
→→→28.50 4/5
1908 A. E. Thomas (HM.8. Tamar)
29.26
1909 C.J. Cooke (Hongkong); 29.26 2/5 Mr. Rodger, after the race and when a large "Whilst the great majority of Queen's College crowd had assembled round the V.R.C. bath, boys are very regular in attendance, there are some who appear time after time to obtain leave congratulated the winner and the runners-ny, thanked the proprietors of the China Mail for on trivial pretexts, the commonest being the excuse of sickness. I would suggest to such the interest they took in sport, and asked Mrs. boys that, ahoy desiring laro, 1-would-be-Hicks, wife of the sub-editor of the journal
to decide upon the nature of their ailments
mentioned, to present the successful entrants the Head Master. For
or instance,
ay's with the trophies they had won. wrote to me asking for one day'
to the published accounts of the
opinion, incorrect company, they are, in my misleading. By this, I do not mean the profits shown are wrong or that the dividend add
made, transte traveler of the staples at a storm in the state but that the not as shown ment which purports to be the position on 31st before December, 1909,
stated in the heading. It is a mere
to siok
leave. Ho
ough it is not actually so boy me to the office next day to this secount is not meant a report his return, and I asked him what had
balance sheet. The omission of any Agures for boeg the
31st
• watter with him the p
F
but I am quite well yesterday, sir,
Fundry debtors, including outstanding premis on replied. I had a severe attack of t
December, 1909, is apparent, yet it is one of the chied terms which shareholders and creditors should look for in any statement of seneta
liabilities.
Auring
and
the
day. Ho
fever
Not less remarkable than this miraculous recovery is the epidemic of sickness that breaks out among relatives during days between the end of the midsummer
the and
beginning of
the
foousins and
the
The lady did so, and was presahtod with a handsome tongnot,
Three sicer were then fair the doors of the and another three followed prizes, for which Mr. Hicks returned thaaks.
BASEBALL.
thore
and
the fling bown much an extra basinoss as blood on the left lobe of the brain, railer than
of the Government loans, we have, the reverse. after making provision for doubtful assets,
to
Right-handednees is, the writer concludes, The arrival at Liverpool last month of the been enabled to reap a net profit almost the an instance of the survival of the fittest; and 1180 of both binde Queen's Own Rifles of Canada was made the same as that shown in the last account, vix such a society as the Ambidextral Cultore occasion of a very cordial welcome, both from Y-1,795,769.58. The distribution of the amount Society, in advocating the the military and civic suthorities. These troops, I beg you to approve and adopt in the manner indifferently for all purposes, even to writing some 620 in number, have come to take part in proposed. In conclusion, I have much pleasure two letters at once, thus making each labe of the
Military Ma the Manteuvres at Aldershot, and their to report that this Bank
reverting the issue of I shall try to show immediately, tia that it is the first occasion March last in under les fated during brain do a separate work simultaneously, is, as earlier, and to edrent troops have taken a share the second Four-per-cent. inferual loan of type-a type from which man began to depart on which
and Y.100,000,000, as in the case of the first issue, in the Neolithic Age, or even with the home Army in the traducted and farther, during May last in joining which he has never returned. In saying this
a thoroughly exercises in the art of war which are
Bifes
the issuing banks for the flotation of the I'm not denying that it will best
instance for the from that
famous military centre. The
and is London. -Browne, and
generation to make this reversion tin, is carried
rising
are equipped with the Oliver equipment, which £11,000,000 loan zaised by the Government in good thing in this instancion to time, 45
EARLY EVIDENCES.
is somewhat similar to the Sam-1
In May last this Bank received from the believe it to be. Under the conditions of modern all of leather. At the back the mess
of Finance & special order relating to civilisation, anything that enhances the power Minister d ided overopat, and above that is a below the folded brown canvas kit bag or sack, fastened by a strap the extension of our business in Manchuris, and of the individual for work, and especially one around the middle to the crossed belts below accordingly has drawn up special regulations to that promises to double his capacity, is an the neck. The men are armed with the latest meet the new business, to operate from the 1st selvantage.
and carry July of this year.Japan Gazelle. pattern Boss rife with aperture sight, their
ammunition in the old style in leather pouches fixed to the belt in front. A short, two-edged sword-bayonet completes the equip ment. They have a suit of khaki with green scarlet facings for drill and field purposes, and Rifle uniform of green with red facings for review purposes.
The Women's Sick and Winter Convoy Corps, which, through the patriotic efforts of existoace Mrs. St. Clair Stobart, came into
went into camp ago, some eight or nine months
Stadland,
Dorset, on the 1st inst.. Swanage,
THE TOYO S.S. COMPANY. On the 13th instant the directors of the Toys 6.8. Company adopted a statement of members on the following day, and which will accounts which was circulated among the be brought forward for discussion at the general meeti
meeting on the 28th instant. The Bigrazes are
3,010,914 2,754,165 256,729
Total Total expenditure. Not profit
Yen
When we ascend tho stream of time we begin to find evidences that the earliest men were neither right nor left-handed, but ambidextrous Thess evidences are naturally few, but they
are uncertais.
The earliest evidences come from the plateaux of Kent, where in the neighbourhood of Ight- ham, that enthusiastic collector, Mr. Harrison, gathered upwards-of-4,000-Biut-implements.of. rader and more primitive type than any known paleolithic implementa
Among Mr. Harrison's 4,000 or 5,000 speci- mens from the Ightham plateaur, even those 7most slightly worked are soon, when carefully
appears that the cargo carried by the for a period of eight days. This is in all Company's vessels was less by 175,0 probability the dry scumperent stort for the
the
It
of organised of
the income derived from
acoi.
to N
bad
of a body of being trained as efficient members of 191 1909, "but was greater by 29,000, you than the tion; the trimwing or chipping is of a character
gure for the immediately precoding half-year such as could not have been produced by тигрова
figure Voluntary Aid Detachments for active service As for passengers, they show a marked dant or natural causes. The cutting edges are this rounded off or blanted, and the chipping in the field. It was not a holiday camp, but increase was conducteTM on
The members, on serious lines,
for, these earliest men band-grip, Mr. Potts absence in 1907, I
left London by train for source has been greater then that for the numbering about fifty, left andited the Company's accounts and examination
Our readers are aware that the Company on not yet advanced to the idea of hafting 38 I remarked above. refused to sign the accounts for 1906 in midsummer vacation. The number of fathers The baseball team from the USS New Swanage and with the commandant at ita head corresponding period of 1909 by 302,000 ton. good he pears on the opposite side
sorpe marched over the Downs to the tored the past half-year with a debt of 1,050,000 their implements,
of distance Hy
of letters
for the half-year Now comes in the remarkable circumstance them
the profits about camping ground, s the form presented.
you. The whole Secretary, sont him on 13th September, 1907, and grandfathers, mothers and grandmother, Oricans will oross hats with the U.S.S. Wil
to my nothing af sisters,
miles, two or three heavily laden transport will be applied to redeeming a portion of this that, when we regard these rude mementoes of
The
debt, but there will still remain a waggons conraging the baggage. and to hir. Peroy Smith two days later, ex- who are then seized with illnesses that threatenington at Happy Valley this afternoon.
bald
chipping was always on the opposite side to s plained
to prove fatal, is
familiarise the members 800,000 yen, which cannot possibly be over early, man, bearing this facta mind, that the irregularities and put on record the
astounding. Curiously, so affisted lives in Canton or LATEST STEAMER MOVEMENTS. With conditions likely to obtain in time of war- out of the earnings of the next half-year. It hand grip, it is at once seen that quite as many rootified, too, every one so understanding that they should be
right the training, and will be remem the dutifal student
mbered.
that Mr. Asano however. Unfortunately I was suddenly called away to Bwetow, or farting afield, and the
field work and
hand use. Manila to institute certain criminal proceedings mast of course hasten at once to the bedside of
The T.K.K str. Bugo Mars, from Booth
pledged himself publicly to the liquidation of of them are adapted for left-hand as for
of one! We conclude, therefore, that when man fret and was unexpectedly delayed there, so that my his stricken relative, leaving the Colony a
the whole debt by means of the earninge partner,
who was on his way through to Europe, days before the end of tarm. It is, however, American ports, arrived at Yokohama, and left nursing were given by Dr.
for this port via Kobe and Moji on the 25th Dr. Teipholdt, with demonstrations in
out of his own pocket any dellelenor that might hurriedly completed the audit of the secounts, so comforting to know that these midsummer the annual meeting had been called and there illnesses rarely prove sa serious as was feared, ant
Bergeant-instrusters. Each day's duties com-
eccar. The Bhogro Skimpo predicte that there members were under strict military discipline.
Inseting-Japan Hail.
the
a for
Lloyd sportsmilton and
on first aid,
back
was ho time to alter the figures as promised; but the student usunily reparting, on his return at The C.P.E. Co.'s stx. Empress of China and stretcher and ambulance drilla by Jour, and declared his willingness to maks good appeared in Britain, the left loba of his brain
it was understood fature secounts were to be the end of the midsummer vacation, that his
properly stated.
relativa has recovered.”
not yet soquired its superiority over the
matter of course, ambidextrous.
which left hers on the 27th ultimo, arrived in menced at half-past six in the morning, and will be trouble at the approaching generi right, and that he was, naturally, and sta
New York on the 24th instant.