1
ARE THEY SMART?
WILL THEY WEAR WELL? YES!
IF THEY'RE HOLEPROOF
No. 22T
Every amart woman asks these two questions when choosing hosiery
asks, unless she already knows the rich patural
silk.
HOLEPROOF KOSIERY. Holaproof Hosiery is unquestionably sinari, because a famous Pari-
rint Fashion Authority
erentes now Holeproof shaues for every colour
BUCCCRA,
And Holeproof is unquestionably long wearing. A elever ton "Ex" reinforcement that locks slight but in strong. Ex" prolonge the life so long that you wonder how so smart a hose can ever wear so well.
Ask for Holeproof No, 227 at-
TAJMAHAL SILK STORE
King's Theatre Bldg.
D'Aguilar St.
Dog Racing at Macao.
Every Sat. & Sun. Night
9 p.m.
Prices
of
Public Stand
40 cents
Non-Members to Members Stand
$1,00
Admission
WHERE SHALL YOUR ADVERTISEMENTS BE
PLACED TO DO THEIR
UTMOST—-—TO REACH
THE MOST PROFITABLE
GOAL?
4
OF
THE
HONGKONG
TELEGRAPH. THURSDAY,
ROYAL MAIL CASE. should
DUTIES OF CHARTERED ACCOUNTANTS.
with
JANUARY 7, 1932.
SYDNEY'S
BRIDGE.
he construed special reference to the facts of the case it may be danger- ous to take general expressions out GRAF ZEPPELIN MAY FLY TO
OPENING.
BANKS.
THE CHARTERED BANK' OF HONGKONG AND SHANGHAI
INDIA, AUSTRALIA & CHINA.
Incorporated by Rayal Charter 1988.
OFFICE-LONDON,
HEAD Fald-Up Capital
£1.000,004 | fleserye Fund...
4,000,000 Rosary» Lighüly of Proprietors.. 1,500,000
of their context and treat them as laying down principles applicable to all possible circumstances. Moro
Sydney, Jan. G. especially would it be dangerous Provided the Commonwealth to do this in the case of a summing Government does not object, the COUNSELS' OPINION. In a criminal case. The
up
object
Graf Zeppelin may visit Sydney in The following is an opinion given which the Judge has in view in connexion with the opening of the Auch In to furnish the jury giant harbour bridge on March 19. by Mr. Wilfrid Greene, K.C., and with a legal foundation for the parenter. Mr. Coell W. Turner to the Counsell ticular set of facts on which they of the Institute of Chartered Acure called upon to exercise their way of illustration, we may per- RANGDON
judgment. He must always have haps refer shortly to the question BAIGON We have considered very carefully primarily in mind the details of whether the Council of the Institute the particular case, and the fact of what are often termed “secret” could properly and usefully is that the jury are not legal experts. or "undisclosed" or "inner" 1-BHANGILAI
countants:
It appears to us, for more reasons than one, that no such pronounce ment is really fensible,
case
Inny
AGENCIES AND BRANCHES,
ILOILO IPONI KARACHI
SEMARANG BEREMDAN
SITIAWAN
Current
KLANG KOLE
ALOR ATAR АМПГТРАП
BANGKOK
DATAVIA
DOMBAY
CARGUTTA CANTON CAWNPORE CKUV COLOMBO DAIKEN
DELI!
BANKING
Authorised Capital
CORPORATION.
Issued bad Fully Paid-up... $3,009,805 Neserve Funda--
Sterling Bliter
$1,500,000 .310,000.00€
Hinserts Liability of Proprietaren ..$30,000,00 BEAD OFFICH HONGKONG. BOARD OF DIRECTORS Hon. Mr. D. . 8. Muckin
Chairm
Hoss, Mr. J. J. Tatdeco,
Deputy Chairman.
W. H. Bell, E.
T. I. Pero,
A. H. Compton, Zaq. 3. A. Plummer, B
T. II. . Shaw, Esq.
J. Warton, Eq.
HAIPHONG AMOY
HANGEON
0. Bilskin,
V. M. GHAYBURN, E. CHIEF MANAGER
DRANCHES~~
LONDON
LYONA
MALACCA
MANILA
eg.
KANGSAR
TAIPING
LUMPUR
TIENTAIN TOKYO
KUCHING
MADRAS
MANILA
MEDAN
NEW YORK PEPING
FLT3
t
IAMBURG HANKOW Pakion}
HARBIN FENANG HONGKONG Foreign Exchange and open Denkte CHEFVO bless transacted.
COLOMBO Accounts
opened and Fized AEN period at rates which will be quoted en LAWRONG
FOUGNOW Ppilation.
J. STUART,
Manager. Nongkong, 17th August, 1981.
THE YOKOHAMA SPECIE BANK LIMITED.
Capital (fully paid up) ............... 100,000,000 KOWLOON Reserve Fund
115,000,000
BUMDAY BATAVIA
CALOUTTS
MUAR (chore)
CANTUN
BUEDEN
NEW YORK
hort
HAMBURG HANKOW
PUM JUNORE KOUR
KUALA LUMPUR
Alexandria
BEAD OFFICE.-YOKONAMA.
Branches and Aroncise si
Kel Yoen
serves. When these expressions SINGAPORE KUALA any form of general pronouncement it well be, therefore, that are examined, it becomes apparent for the guidance of their members the Judge in such a case would ex-that they are.not expressions which SURABAYA KUALA en the questions and matters die-press himself in different language have a clear and well-defined moun- cussed in the recent case arising from that which he would use if he ing, and that they, or one or more out of the affairs of the Royal Mail were delivering judgment in a civil of them, may be applied to a num. Steam Packet Company.
TONGEAN action. He may lay down general ber of different types of reserves. (Bhuket) propositions which are in no way Probably even misleading as applied to the facts countants would not all agree as to
experienced Re-THINGTAD YOKIAMA before the jury, although they may their exact scope and meaning. It ZAMBOANGA In the first place, the Council be susceptible of qualification fellows, therefore, that a general have very responsible functions of a various directions if sought to be proposition which might be applic- judiefal character to perform; and applied to all enses.
able to one type of "secret" reserve it is of the utmost importantee that
Danger of Extracts, their hands should be in no way
might not be equally applicable to tied by their being committed For these reasons it seems to us another, or that a given proposi- Deposit received for one year or
to
might be applicable to n statements (which must of neces- that to put together selected ex- tion
A wide and sity of
general tracts from the Judge's suroming flagrant or extreme case, though anture) on matters within the pur- up in the ease in question, Isolated ant to one where no "mislending" view of their jurisdiction, which from their context and from the was involved. I might be quoted before them as facts of the case, might result in Profit and Loss Account,
being applicable to vireurastane attributing to the Judge an inten We have been asked whether the which they were not intended to tion to lay down wider propositions duties and responsibilities of relate.
of law than were necessary for his res had to the Probt and
Arement, Secondly, it is of the utmost in purpose or than he really had in Los
The nich it portance that they should say noth-mind. Extracts of this kind must speelfically report upon to the Ing on questions admitting of necessarily form the foundation of members of a company. In our diverse views that might hamper Aay pronouncement by the Counell, opinion, having regard to the fact their members in any possible since it is the summing-up in ques- that the balance-sheet contains an future proceedings. We
can im- on which has, naturally enough, one of its items the balance brought | Batavia which given rise to requests by members in from the Profit and Loss Ac-Barb agine cavea arising in
Bombay member resisting a claim might be for guidance on the questions with count, they cannot dissociate them-Ca embarrassed by having 11 pro- which it dealt.
selves from all responsibility for nouzitement of his own Institute | The difficulty then really lies in the currectness of that recount, and quoted against him, when without founding upon any such extracts as there may be cases in which it it a departure from the general: we have indicated any principles would be incumbent upon them to principle laid down could more either of general or of particular draw the attention of the share- easily be justified in the special cir.appllention which would both afford holders to any feature of that ac- cumstances of his case.
Tu clear guide to a practitioner and count, which in their view involved be certainly consonant with the law anything of an improper or mis- and with the Judge's views. By leading character.
Formidable Dieulty.
The third and perhaps the most formidable difficulty arises from a consideration of the circumstances In which the propositions non- riated by the learned Judge in tho case in question came to be pro- pounder. The case in question was a criminal and not a civil ense; it related to a Chartered Company and not to a limited company of the ordinary kind, and i rested upon Incomplicated set of facts
Agures which were peculiar to the case, and the text of the summing- up. It is a familiar rule of con- struction
મ thal
Bnd
judgment
KING'S THEATRE
COMING SOON!
"TILLY OF BLOOMSBURY"
A British Picture.
"Since I lent him my pen
it has never been the same!”
Often said, but NOT of Parker Duofold
The reply can be found
in another question.-
WHICH NEWSPAPER GOES
INTÒ
THE HOMES
THE COLONY DAILY AND
ALSO CIRCULATES IN THE
OUTPORTS?
Hail to
QUINK
Quick-Drying Ink Created by Parker-
Quink gives 10- sulin rou nezar aw frowa pen before. Aries in 2/3 the time of average wriding Auldsay low- lag-no-gumming Dover a traco of Bodlinant.
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A dealers for "Quink" not "ink."
Pomáhatreded
Parker's New Doyundy
and Block
Don't make younelf unpopular by borrowing students' pers. Unless the pen in a Parker Duo- fold, your hand many change its netions.
But no style of writing can foni, or alter Parker's mitacic Duofold point. Still it writes un ensily an you breathe with amazing Pressureless Touch í Stop at the nearest pen counter and try it.
Parker Duofolda havo 22,% to 80% more ink. enpacity than some peits of other makes from which you won't find way with Parker's stylish streamlined shape, jewel-like color 'rango, Invisible Filler, and Patented Clip, which lets the pan for pencil) rest low and unexposed.
Sole Wholesale Agents:
Dodge & Seymour (China) Ltd.
** SHANGHAI Hongkong-Tientsin-Harbin
Parker Duofold
THE HONGKONG
TELEGRAPH
Cirendation Backed By Chartered Accountants' Certificates.
Quink
Karschi
Kobr London
Los Ange Canton
F-Jona Changsha Afanta Dairen (Dslas) Naamanki Fenstien
(Makdan) Hamburg
NADYA
Newchwang New York
Bankow
Ok
Elurbin Hongkong
Paiping
Itangoor
|
Banclala
in de
Janeiro
Balga
San Francisco
Seattle
Bemarang
Shangba Shimanechi Singapore Baurahaja
Tienlai
Bydney
Tukyu
Taimenta
Tinglau
Interest allowed on Comment Account. Deporita recaired for fand periods at rate to be obtained on appiiration.
Honger.
1. NOW,
Hopekong, March 11th, 1981.
THE HO HONG BANK, LIMITED.
(ESTABLISHED 1917)
Katherined Capital Jasusă Capital Paid-up Capital
Beserva Liables of Khare+
bolders
Биграта
8,001.001
HARBIN JUNGLEW
ILOILO
1***ING PENANG RANGGON
BAIGON
BAN FRANCIDUO
BHANGHAI
SINGAPORE
SOUMABAYA
BUNDEL FATANI
TIENTSIN
TUKYO
THINGTAO YUXULAMA
Comment Acernate opened in Local Car and Fixed Deposit reglad for ens re shorter periods in Local Currency and Awaring on term which will be quoted of appi
Honkong, 18th May, 1981.
HONGKONG SAVINGS BANK
The Bin at the above Bank la UN dacted by the WONGKONG AND SHANGHA BANKING CORPORATION. Exley M
obtained sa application.
FON TER HONGKONG AND SHANGHA: BANKING CORPORATION.
V. M. DRAYBURN,
Chief Manga. longong, 18th July, 1980,
THE NATIONAL CITY BANK OF NEW YORK.
HEAD OFFICE: 55, Wall Street New York.
Biz #20,000,000 Capital, Surplus and Undivided 4,000,000 Profita 4,000,000 3,324,905 | ARGENTINE
BELGIUM
BRAZIL
CHITAT
to CHINA
COLOMBIA
DEAD OFFICE:--BINGAPORE.
Branches: Agencies, and Correspondent the principal cities of the world
Kvety description of Banking and Buchanga business traunted..
TAN RNG HOOL
Manneer
BANK OF CHINA.
| GUBA
U.3.$224,564,292 Branches. In-
LONDON MEXICO PANAMA
PREU PHILIPPINE ISLAND
STRAITS
BETİLEMENTY URUGUAT
PORTO HOO
DOMINGAN
REPUBLIC
INDIA
JAPAN ITALY
VENEZUELA
Commercial and Travellers' Los
Cable
Reorganized Detabor 24, 1998, under apalters of Credit, Travellers' Cheques
charter of The Nationst Government in Bills of Exchange and
INTERNATIONAL EXCHANGE BANK Transfera bought and sold. Cur Subscribed Capital
Paid-Up Capital
Reserve Funds
.$16,000,000,00
24,710,000.00 rent accounts and Savings Bank 1,820,548.81 BCCounts opened and Fixed Do
HEAD OFFICE, BHANGHAL
KONGKONG BRANCH,
4. Quern's Road Central.
posits in local and foreign curren- clea taken at rates that may be at certained on application to the Bank.
Owing to our numerous branchra in Chian We are also able to offer atı and large connections in the important cons
relal castros of the world, we are able to Customers the services of the extend to our clients spicial 'facilities, for Branches of the International dumestic and foreign banking and exchange.
sath at 'home and abroad.
We alas handle the lets of Bonda and Banking Corporation in San Fran. sihar Publie Punda of the Chinese Government cisco, and Sprín and also `of Tha National City Bank of New York (France) S.A., in Paris and Nica
F. McD, COURTNEY;
Manager.
BHOU J. CHEN,
Manager.
BELA ASAHI Hongkong, 20th February, 1981.
BEER
Sole Agant MITSUI
NEDERLANDSCHE HANDEL MAATSCHAPPIJ, N.V. (Netherlands Trading Bocieky.)
BAKERIE.
ESTABLISHED 1034.
BUSSAN Hongkang Dee: 11, Queen'e Road, Denton, KAISHA And Capital Gulidan 180,000,000>
LTD.
PLSENER BEEL HONGKONG
ASAHI
BEER
B E
S T
L
LAGER BEER
I
T Y
} Fald-Up Capital ...Galidere #3,400,000/ Kosoves FundⱭlīderu 49,915,000. Band Dos---AMSTENAME"
Hestern Hand Üllers-BATAVIA
BRANGERS.—Bandformsalu,
E
Bomber, Qaloutte Chate Dieuber, Djokfarkarta." Th
Mr Medan, Palembang, Pably JDERD, PEDALE
Betterdam, Bowarang?" Shang
Bespare, Boar
Boerakarta
(Bolo), Tilijap and Weltevreden.*
** Thare_otion kare este deports, hazm ter tap. |Lou-dvg|| Bekkordi-Nation Frovincia
146
Correrpondents all over the world.
BANKING BUSINESS OF EVER! DESCRIPTION TRANBAGITA
A. STOKKINE,
Hongkong, lak December, 1901,
Малост.
THE BANK OF CANTON LIMITED.
HOTARLARUER 1923.
Head Office-Hongkong.
Authorial Chryfbal
Hapires Find a
Canton, Bushel, Kanhew
Bangkok, New Tork, und
LONDON BANKERS:~~
Get The Edrid's 'Rank," Khu
Bato'. Despalt / Bun
BLOCK POOS