RAS-1990 — Page 270

RASHKB Journal 皇家亞洲學會香港分會學刊 All AI Reviewed

247

and Godown Company. 'Monuments' still standing include the Helena May Institute (completed 1916), Saint Andrew's Church (foundation stone laid 1904) and Church Hall, and the Peninsula Hotel (official opening 1928) which — along with the Taj Mahal in Bombay, Raffles in Singapore and a few others was classified, before World War II, as one of the 'great hotels of the East'. Another of Leigh and Orange's edifices is the main, 'Renaissance' style, building at Hong Kong University which was completed in 1912 and extended in 1952. It has been gazetted as an historical monument. The now demolished Sir Paul Chater's 'Marble Hall', generally accepted as the most luxurious residence in Hong Kong before World War II, was another example.

The Colony's first, full-time, chartered accountant was Arthur Lowe, who came to Hong Kong in 1902. Joseph Bingham became his partner in 1905, and Frederick Mathews (Lowe, Bingham and Mathews) in 1909. There were other accountants in the Territory before 1902, but few had professional qualifications and auditing was usually a subsidiary activity to their main lines of business. For instance, Linstead and Davis were mainly property agents, but they also sold bicycles, and, up to 1926, they had an agency for Manila cigars. The partners audited the accounts of various companies. The senior partner of Gibb Livingston was one of the two Hong Kong Bank auditors, and so on.

Lowe Bingham (Lo Bing Ham in Chinese) became part of the international firm of Price Waterhouse in 1974,

Hong Kong and China Gas Company

William Glen, who had no knowledge of the gas industry in 1861, obtained from the then Governor, Sir Hercules Robinson (when the population was 123,281), a concession to supply gas to the city of Victoria. The company was incorporated on May 31st 1862: most of the shareholders lived in the United Kingdom, although 500 shares were offered locally.

Then, on December 3rd 1864, Hong Kong was lit with gas for the first time by about 15 miles of mains and 500 lamps, in Queen's Road extending up the hill to Upper Albert Road. Previously, the only street lights had been installed voluntarily by residents, and burned peanut oil. The residents of Caine Road complained that they

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247 and Godown Company. 'Monuments' still standing include the Helena May Institute (completed 1916), Saint Andrew's Church (foundation stone laid 1904) and Church Hall, and the Peninsula Hotel (official opening 1928) which along with the Taj Mahal in Bombay, Raffles in Singapore and a few others was classified, before World War II, as one of the 'great hotels of the East'. Another of Leigh and Orange's edifices is the main, 'Renaissance' style, building at Hong Kong University which was completed in 1912 and extended in 1952. It has been gazetted as an historical monument. The now demolished Sir Paul Chater's 'Marble Hall', generally accepted as the most luxurious residence in Hong Kong before World War II, was another example. The Colony's first, full-time, chartered accountant was Arthur Lowe, who came to Hong Kong in 1902. Joseph Bingham became his partner in 1905, and Frederick Mathews (Lowe, Bingham and Mathews) in 1909. There were other accountants in the Territory before 1902, but few had professional qualifications and auditing was usually a subsidiary activity to their main lines of business. For instance, Linstead and Davis were mainly property agents, but they also sold bicycles, and, up to 1926, they had an agency for Manila cigars. The partners audited the accounts of various companies. The senior partner of Gibb Livingston was one of the two Hong Kong Bank auditors, and so on. Lowe Bingham (Lo Bing Ham in Chinese) became part of the international firm of Price Waterhouse in 1974, Hong Kong and China Gas Company William Glen, who had no knowledge of the gas industry in 1861, obtained from the then Governor, Sir Hercules Robinson (when the population was 123,281), a concession to supply gas to the city of Victoria. The company was incorporated on May 31st 1862: most of the shareholders lived in the United Kingdom, although 500 shares were offered locally. Then, on December 3rd 1864, Hong Kong was lit with gas for the first time by about 15 miles of mains and 500 lamps, in Queen's Road extending up the hill to Upper Albert Road. Previously, the only street lights had been installed voluntarily by residents, and burned peanut oil. The residents of Caine Road complained that they --- Page 270 Page 271
Baseline (Original)
247 and Godown Company. 'Monuments' still standing include the Helena May Institute (completed 1916), Saint Andrew's Church (foundation stone laid 1904) and Church Hall, and the Peninsula Hotel (official opening 1928) which along with the Taj Mahal in Bombay, Raffles in Singapore and a few others was classified, before World War II, as one of the 'great hotels of the East'. Another of Leigh and Orange's edifices is the main, 'Renaissance' style, building at Hong Kong University which was completed in 1912 and extended in 1952. It has been gazetted as an historical monument. The now demolished Sir Paul Chater's 'Marble Hall', generally accepted as the most luxurious residence in Hong Kong before World War II, was another example. The Colony's first, full-time, chartered accountant was Arthur Lowe, who came to Hong Kong in 1902. Joseph Bingham became his partner in 1905, and Frederick Mathews (Lowe, Bingham and Mathews) in 1909. There were other accountants in the Territory before 1902, but few had professional qualifications and auditing was usually a subsidiary activity to their main lines of business. For instance, Linstead and Davis were mainly property agents, but they also sold bicycles, and, up to 1926, they had an agency for Manila cigars. The partners audited the accounts of various companies. The senior partner of Gibb Livingston was one of the two Hong Kong Bank auditors, and so on. Lowe Bingham (Lo Bing Ham in Chinese) became part of the international firm of Price Waterhouse in 1974, Hong Kong and China Gas Company William Glen, who had no knowledge of the gas industry in 1861, obtained from the then Governor, Sir Hercules Robinson (when the population was 123,281), a concession to supply gas to the city of Victoria. The company was incorporated on May 31st 1862: most of the shareholders lived in the United Kingdom, although 500 shares were offered locally. Then, on December 3rd 1864, Hong Kong was lit with gas for the first time by about 15 miles of mains and 500 lamps, in Queen's Road extending up the hill to Upper Albert Road. Previously, the only street lights had been installed voluntarily by residents, and burned peanut oil. The residents of Caine Road complained that they --- Page 270Page 271
2026-05-13 06:11:49 · Baseline
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247

and Godown Company. 'Monuments' still standing include the Helena May Institute (completed 1916), Saint Andrew's Church (foundation stone laid 1904) and Church Hall, and the Peninsula Hotel (official opening 1928) which — along with the Taj Mahal in Bombay, Raffles in Singapore and a few others was classified, before World War II, as one of the 'great hotels of the East'. Another of Leigh and Orange's edifices is the main, 'Renaissance' style, building at Hong Kong University which was completed in 1912 and extended in 1952. It has been gazetted as an historical monument. The now demolished Sir Paul Chater's 'Marble Hall', generally accepted as the most luxurious residence in Hong Kong before World War II, was another example.

The Colony's first, full-time, chartered accountant was Arthur Lowe, who came to Hong Kong in 1902. Joseph Bingham became his partner in 1905, and Frederick Mathews (Lowe, Bingham and Mathews) in 1909. There were other accountants in the Territory before 1902, but few had professional qualifications and auditing was usually a subsidiary activity to their main lines of business. For instance, Linstead and Davis were mainly property agents, but they also sold bicycles, and, up to 1926, they had an agency for Manila cigars. The partners audited the accounts of various companies. The senior partner of Gibb Livingston was one of the two Hong Kong Bank auditors, and so on.

Lowe Bingham (Lo Bing Ham in Chinese) became part of the international firm of Price Waterhouse in 1974,

Hong Kong and China Gas Company

William Glen, who had no knowledge of the gas industry in 1861, obtained from the then Governor, Sir Hercules Robinson (when the population was 123,281), a concession to supply gas to the city of Victoria. The company was incorporated on May 31st 1862: most of the shareholders lived in the United Kingdom, although 500 shares were offered locally.

Then, on December 3rd 1864, Hong Kong was lit with gas for the first time by about 15 miles of mains and 500 lamps, in Queen's Road extending up the hill to Upper Albert Road. Previously, the only street lights had been installed voluntarily by residents, and burned peanut oil. The residents of Caine Road complained that they

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