1932-01-07 — Page 9

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.

And color fer- manent, ovon in tho Kroon, violes, and red-as well as the blablack,and black -all axco Blue Waslinblo Quink i

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