Week Days. Day, Good Friday and Bank Holidays HOURS OF BUSINESS AT HEAD OFFICE

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1 POSTE RESTANTE Postal Packets for travellers or strangers to a town may be addressed in care of the Post Office, marked " To be called for," or " Poste Restante," at any Post Office except a Town Sub-Office; but no person may make use of the Poste Restante for a longer period than three months. Re-direction from a Poste Restante is not undertaken for more than fourteen days, unless a longer period, not exceeding three months, is specified on the form of application. REGISTRATION OF PACKETS The Minimum Registration Fee is 3d. The packet, bearing postage stamps for the amount of the postage and registration fee, must he handed to an Official of the Department. A Certificate of Posting must be obtained, and examined at once, to see that the fee paid for registration has been correctly inserted. The packet must be marked in the bottom left-hand corner " Registered," followed by the amount of the fee when it is in excess of 3d. thus "Registered, 4d." EXPRESS DELIVERY SERVICES There are four Express Delivery Services, namely: I. By Special Messenger at request of sender (a) locally or ( >) after transmission by post. II. By Special Messenger at request of addressee in advance of ordinary delivery. III. Express Delivery on Sundays after transmission by post. IV. By Special Messenger after transmission by Telephone. RAILWAY LETTERS The principal Railway Companies under agreement with the Minister for Posts and Telegraphs, accept and convey letters, both on week-days and on Sundays by the next available Train or Ship, either to be called for at the Station of address or to be transferred there to the nearest Post Office Letter Box. Such letters are called Railway Letters. In addition to ordinary postage affixed to the letter a fee of fourgence is payable to the Railway Company for each letter. PRIVATE BOX AND BAG SERVICES A Private Box is a receptacle at the Post Office into which a local resident's letters or parcels, or both, are regularly sorted and kept till called for. A Private Bag is a locked receptacle for the conveyance of letters or parcels, or both, between the Post Office and the residence or place of business of the renter by whom the bag must be provided. The Private Box and Bag Services are not afforded on Sundays or (unles6 special arrangements are in force) on Bank Holidays. AIR MAIL POST Any \ind of Letter f>ac\et may be sent by Air Mail, i.e., letters, post cards, printed papers, commercial papers and samples. Air Mail packets can be registered but cannot at present be insured. x Air Mail pac\ets may be posted in any of the ordinary ways of posting. Packets for. transmission by Air Mail must have a special blue Air Mail label affixed to the top left-hand corner, and in some cases a special marking in addition. If a label is not available the cover should be prominently marked " PAR AVION." Air Mail labels may be obtained free of charge at any Post Office. Air Mail packets must be prepaid with an AIR MAIL FEE in addition to the ordinary postage to the country of destination. UNEMPLOYMENT INSURANCE STAMPS Unemployment Insurance Stamps of Denominations 8d., 8 d., 9Jd., 10a., is. 3d. and Is. 7d. are on sale at Post Offices. HEALTH AND PENSION INSURANCE CARDS AND STAMPS In connection with the Widows' and Orphans' Pensions Act Insurance and Pension Stamps of the following denominations: 9d., lid., Is. and Is. 4d. are on sale at all Post Offices. Insurance and Pension Stamps of the following denominations are on sal* at Head and Branch Post Offices: lis. lid. and 17s. 4d. A person who purchases any of these stamps is required to fill in a form of application which sets forth the conditions under which they may be used. 114 Health and Pension Insurance Cards are issued free at Post Offices, viz.: Contributors' Cards (A and E) and emergency cards (Y). Forms of application for Medical Cards are also kept in stock. Supplementary Insurance Stamps denominations 4d., 10d., 1/4. WIRELESS LICENCES - A fee of 12/6 is chargeable for a licence covering the possession of wireless receiv ing apparatus in a specified place. A separate licence is necessary in respect of apparatus ordinarily installed in a motor car or other vehicle. A free wireless receiving licence can be obtained at any Money Order Post Office by a person who (a) is blind, and (b) does not reside in a public or charitable institution, and (c) either is in receipt, as a blind person, of a pension under Section 6 of the Old Age Pensions Act, 1932, or is certified by the Town Clerk of a County Borough or the Chief Executive Officer of a Board of Health to be in receipt of assistance under a scheme made in pursuance of the Blind Pensions Act, 1920, by the Council of such County Borough or such Board of Health. DOG LICENCES Dog licences at 5s. for each dog, covering the licensing year from the first of January, may be obtained at Money Order Post Offices. TELEPHONE CHARGES Direct Exchange Lines to premises within a radius of three miles from an Exchange For the First Line, 1 12s. 6d. quarterly. For the Second and each subsequent Line, l 7s. 6d. quarterly. Private Residence Lines, l 5s. Od. quarterly. Business or Private Residence Lines For each furlong or part thereof beyond a radial distance of three miles from the Exchange, 6s. 3d. quarterly. NOTE. Those standard rentals do not apply in certain rural areas where the number of Subscribers is small. In such cases rentals are specially assessed. LOCAL CALL CHARGES (a) For each call within a radial distance of five miles, Id. (b) For each call to an Exchange within a radial distance of from five to seven and a half miles, 2d. CALL OFFICE CHARGES The charge for the use of a Call Office, including communication with any Exchange within a radius of 5 miles, is 2d. for each 3 minutes or less during the day, and for each 6 minutes at night (7 to 9 a.m.). The charge for a call to an Exchange between 5 and 7J miles distant is 4d. for a 3 minutes' conversation during the day or 6 minutes at night. Trunk calls (including Personal Calls) can be made from practically all public call offices. TELEPHONE SECTION- Assistant Traffic Superintendent E. Maion. Tel. No. Cork 866. Contract Officer J. Fitzpatrick HOURS OF BUSINESS AT HEAD OFFICE For Sale of Postage Stamps Registration of Letters Delivery to Callers Money Order, Savings Bank, Inland Revenue Business Telegraph Money Order Business Postal Order Business Parcel Post Business Local Express Messenger Service for Letters and Parcels Telegraph Business Week Days 7.0 a.m. to 7.0 p.m 10 a.m. to 4 Always Always Day, Good Friday and Bank Holidays 9 a.m. to a.m. 9 a.m. to a.m. No business transacted Local Express Delivery service operates on Bank Holidays Packets for local delivery are delivered at night when the addressee's premises are known to be open all night or at an early hour next morning and special instructions for immediate delivery have been given by the addressee, or the packet ha* been so marked by the sender. LETTER DELIVERIES^First, 7.45 a.m.; Second, 4.45 Good Friday, one delivery of Letters and Parcels at 7.0 a.m. (No delivery on Bank Holidays or Sundays.) 115

2 Youghal Line... : Bandon Line (Tues. to Sat. inc.)...! Ballincollig, Coachford, Carrigrohane, Donoughmore, Dripsey, Inniscarra, Killinardrish, Macroom, Crookstown, Ovens Cobh, Glanmire, Glounthaune Douglas... Carrigaline, Crosshaven Cork City Delivery 7.45 a.m. Blarney, St. Anns Hill Monkstown, Passage West... Limerick (Wed. and Fri.)... Midleton, Youghal... Kinsale Bandon, Bantry, Clonakilty, Skibbereen Ballinhassig, Innishannon, Upton (Mondays)... Cork City Parcels Delivery 11 a.m. Cahir, Cashel, Clonmel, Dublin, Ennis, Kilmallock, Knocklong, Limerick, Mallow, Rathluirc, Tipperary, Thurles (Mon., Tues., Thurs. and Sat.)... Killarney, Mallow, Tralee, Waterford (Mon., Tues., Thurs. and Sat.)... Macroom... Ballincollig, Coachford, Carrigrohane, Donoughmore, Dripsey, Inniscarra (Letters only) Labd. Bdles. Monkstown, Passage West... Cork City Delivery 4.45 Carrigaline, Crosshaven Cobh and Glanmire (Mon. to Fri. inc.) Bandon, Bantry, Castletownbere, Skibbereen (Mon., Tues., Thurs. and Sat.)... Douglas... Mallow Bantry, Skibbereen (Wed. only) Kinsale (Sat. only) Cobh (Sat. only)... Night Mail despatch to places served by G.S.R. main line, Dublin, North and West of Eire, and England generally LATE FEE... BRIAN BORU STREET SORTING OFFICE. TIMES OF POSTING FOR OUTWARD MAILS. Head Office Collection a.m p.m A5 p.m ] ' Latest time of Posting at Sorting Office Letters 4.0 a.m a.m 6^0 a.m. >» II 9.0 a.m. Parcels a.m a.m a.m a.m a.m I INCOME TAX STANDARD RATE, 7/6 IN THE. All persons resident in Eire, whether citizens of Eire or not, are liable for assessment; and all persons not resident in Eire (whether citizens of Eire or not) in so far as they derive income from property, trade, profes' 6ion, employment or vocation in Eire, or from the sale of any goods, wares or merchandise, manufactured or partly manufactured in Eire, are liable to assessment. A person who proves that he is resident in Great Britain or Northern Ireland and not resident in Eire is, however, entitled to claim exception. Various reliefs may be claimed irrespective of the amount of the individual's total income from all sources. For the purpose of such reliefs the expression " assessable income " means, in the; case of earned income, the amount of such income, as computed for Income Tax purposes, after deducting the following allowances, and in the case of any other income, the actual amount of such income. The expression "taxable income 1 ' means that part of the income upon which tax is actually charged, i.e., the total assessable income less the various deductions. Earned Income Allowance. A deduction equal to one-fifth of the first 1,500 of the net earned income (maximum deduction 300). Allowance in respect of Income from Stoc\s, Shares r>r Securities. The Minister for Finance may certify that any Stocks, Shares or Securities issued by certain Eire Companies for public subscription after the 4th August, 1932, comply with certain conditions. A measure of relief is granted in accordance with the provisions of the section in respect of income arising from such investments to individuals who are beneficial owners resident in Eire and not resident elsewhere. As a rule the Dividend Warrants issued in such cases will indicate that the Minister's certificate has been given in respect of the investment. A Personal Allowance may be claimed of 120, or in the case of a married man whose wife is living with him 220. Where the total income includes any earned income of the wife, an additional allowance may be claimed of 9/10ths of the amount of such earned income (subject to a maximum additional allowance of 45). A deduction of 45 may be claimed by (a) a Widower who has a female relativ?. of his or of his deceased wife resident with him for the purpose of having the charge and care of any child or adopted child of his in respect of whom the deduction for children is given, or (b) a Widotu who has a female relative of hers or of her deceased husband resident with her for the lika purpose. A deduction of 45 may be claimed by an Unmarried Person who has living with him and maintains at his own expense either his mother (being a widow or living apart from her husband), or some other female relative, for the purpose of having the charge and care of any brother or sister of his in respect of whom the deduction for children or adopted children is given. A deduction may be claimed in respect of any Child, step-child or adopted child under the age of 16 years, or who, if over that age, was receiving full-time instruction at any university, college, school, or other educational establishment. The deduction allowable is 60 in respect of each child, but in the case of any child under sixteen years of age in excess of two such children the deduction is restricted to 48 for the year and to 43 for any subsequent year. A deduction of 25 may be claimed in respect of any person whom the individual maintains at his own expense, and who is (i) a relative of his, or of his wife, and incapacitated by old age or infirmity from maintaining himself or herself, or (ii) his or his wife's widowed mother, whether incapacitated or not, or (iii) his daughter who is resident with him and upon whose services he is compelled to depend by reason of old age or infirmity. Rates of Tax chargeable on "Taxable Income" (i.e., that part of income on which tax is actually charged). After allowing from the total " assessable income " any deductions, the balance of the income is chargeable to tax as follows: At half the standard rate of tax on the first 100, and at the full standard rate of tax on the remainder. An allowance of tax may be claimed in respect of premiums paid for Life Assurance or for contracts for Deferred Annuities. The allowance is authorised in respect of (a) premiums (whether annual or not) paid by the claimant on his own life or on that of his wife, (b) premiums (whether annual or not) paid by the claimant's wife out of her separate income on her own life or on that of her husband, and (c) any sum which the claimant, under any Act of Parliament or of the Oireachtas, or under the conditions of his employment, is liable to pay, or to have 117

3 deducted from his salary, to secure a deferred annuity to his widow or provision for his children after his death. Persons resident abroad The reliefs referred to are not granted to an individual who is not resident in Eire. A measure of relief may, however, be granted to cw tain individuals in certain circumstances. BANKS MUNSTER AND LEINSTER BANK, LTD. South Mall, Cork. Directors David Coyle, Esq.; Thomas Dennehy Hallinan, Esq.; Right Hon. Sir Stanley Harrington, John Mahony Maxwell, Esq.; Charles; Eustace Murphy, Esq.; William Reid Ogilvie, Esq.; John Francis Punch, Esq. General Manager T. H. Donovan, Secretary A. E. Hosford. Assistant Secretary D. F. O'Connell. Chief Inspector R. N. Clery. Inspectors J. E. Walsh, M. Moore, D. Connolly. Awt'stant - Inspectors Innocent Ryan, B. C. Harty. Income tax and Executor and Trustee Department E. V. Doyle, Superintendent. Foreign Exchange Department D. A. White, Superintendent. CORK South Mall Manager, H. B. Scott. Sub- Manager C. J. Hanrahan. St. Patrick's Bridge Manager E. J. Young. Branches in County Cork: Bandon Dunmanway Millstreet Bantry, Fermoy Mitchelstown Buttevant Kinsale Newmarket Castletownbere Macroom Schull Charleville Mallow Skibbereen Clonakilty Midleton Youghai Cobh The following Sub-Offices are attended on Market and Fair days : Ballineen (Thursdays and Fair days). Inchigeela (Fair days) Ballyvourney (Fair days) Knocknagree (Fair days) Boherbue (Fridays) Liscarroll (Mondays and Fair days) Carrigaline (Fair days) Lombardstown (Thursdays) Castletownroche (Tuesdays and Fair days)rathmore (Tuesdays) Cloyne (Fair days) Rosscarbery (Wednesdays and Fair days) Drimoleague (Tuesdays and Fair days) Timoleague (Thursdays and Fair days) Freemount (Wednesdays and Fair days) Watergrasshill (Fair days) BANK OF IRELAND Established Head Office College Green, Dublin. Board of Directors William Claude Odium, Governor; Lord Glenavy, Deputy Governor. Sir John Keane, The Earl of Granard, Hugh Arthur Henry, Francis Cyril Martin, Thomas Shannon Martin, The Earl of Meath, Henry James Millar, Sir Dudley E. B. McCorkell, Sir W. R. Nugent, Bart., Wm. P. Ganly, Geo. Hill Tulloch, Braham E. Sutton, Henry Broadhurst Pollock. Chief Officers General Manager and Accountant'General, W. N. Foster, Assist.-General Manager and Deputy Accountant General, T. F. Hennessy; Secretary, A. D. Stewart; Chief Cashier and Agent, H. J. Johnston; Chief Transfer Officer, A. F. Boyle; Chief Inspector of Branches, George Notley and J. M. Harkness; Inspectors, J. J. Carroll, P. J. Fahy, Assistant Inspectors A. H. Waters, K. T. Rea- Cork 32 South Mall. Agent, J. Lyndon; Sub-Agent, A. J. Ingoldsby. St. Patrick's -Bridge Agent T. J. Shanley; Sub Agent, P. J. Deane. Branches in Cork County : Bandon *Freemount (Wednesdays) Ballineen (Thursdays and Pig and Kanturk Cattle fairs) Mallow Charleville Midleton Clonakilty Mitchelstown Cobh *Newmarket (Thursdays and Fair days) Drimoleague (Tuesdays and on Fair *Rosscarbery (Wednesdays and Fair days) days) Dunmanway Youghal Fermoy Open on Market and Fair days. 118 CORK SAVINGS BANK Pamell Place. Patrons. The Most Rev. D. Cohalan, Bishop of Cork ; Right Rev. R. T. Hearn, LL.D., Bishop of Cork, Cloyne and Ross ; the Lord Mayor of the City (for the time being). Trustees A. Beale, G. H. Hilliard, J. G. Perrott, T. Goodall, J. G. Green, E, H. Harte, J. E. Harte, E. C. Hitchmough, C. C. Mercier, A. H. Moore, G. H. Ogilvie, D. J. Ryng, R. Simcox, B. Sutton. Secretary W. F. Cave. Boo\-\eeper John L. Lyons. Cashier Georgina M. Scott. Auditor M. H. Maltby. CleW; Ivor C. Cave. Public Auditors Atkins, Chirnside and Co. HIBERNIAN BANK, LTD. COLLEGE GREEN, DUBLIN. General Manager George Roche. Secretary M. J. Mitchell Superintendent of Branches J. P. Mulcahy. Inspectors of Branches J. C O'Rorke, J. J. Cox, J. O'Neill. Cork 83 and 84 South Mall. Manager F. G. Phillips. Accountant A. j. Fleming. NATIONAL BANK, THE, LTD. London 13/17 Old Broad Street, E.C. Dublin 34/35 College Green. Joint Secretariei M. H. Heffernan, A. J. Jenkins. Secretary in Dublin C. J. Daly. Assistant Secretary in Dublin P. J. Lynott. CORK 71 South Mall Manager E. F. Fitzpatrick; 122 Patrick Street Manager, P. A. Ryan. Directors Ml. J. Cooke, Esq., Chairman; Sir G- F. Murphy, Bart., Chairman of Irish Board and Deputy Chairman of the Bank; Rt. Hon. Sir T. F. Molony, Bart., P.C., Deputy- Chairman of London Board; Hubert Briscoe James Dwyer, Thomas Geoghegan, F.C.A.; Capt. The Hon. Henry Edmund Fitzalan-Howard, Richard Joseph Maume, Michael James Babington Smith, Col. The Rt. Hon. Thomas Eustace Vesey, Edward Horace Walpole- Branches in County Cork : Fermoy Clonakilty Millstreet Mallow Mitchelstown Charleville Midleton Kanturk Doneraile Macroom The following Sub-Offices are attended on Market and Fair days : Boherbue (Tuesday or Fair days). Kilmallock (Tuesdays and Fridays and Bruree (Wednesdays) Fair days) Buttevant (Mondays and Fair days) Knocknagree (Monthly Pig Market days Kildorrery (Wednesdays and Fair days) and Cattle Fair days) Timoleague (Thursdays and Fair days). Rosscarberry (Wednesdays or Fair days) PROVINCIAL BANK OF IRELAND LTD. 8 Throgmorton Avenue, London, E.C.2, and 5 College Street, Dublin. Directors Chairman, R. D. Trotter, P. Bourke, Hon. D. F. Brand, Gabriel Brock, John Charles Denton Carlisle, James Marmion Carroll, John W. Freeman, H. S. Howard Guinness. Secretary George A. Kennedy. London Manager Francis W. Brown. Chief Officer in Ireland Patrick! Bourke. Inspector of Branches P. F. Moloney, R. A. Stuart, W. M. Ryan, H. W. M. Clarke. Cork Branches and Managers, 97 South Mall. Manager Edward G. Burns, Sub-Manager Michael E. Devlin. Accountant G. McN. Ross. 67 Patrick Street Manager, T. F. O'Donncll. Coburg Street Manager, M. Healy. Branches in County Cor\: Ballydehob Fermoy Schull Bandon Kanturk Skibbereen Bantry Kinsale Youghal Castletownbere Mallow. The following Suh-Offi ces are attended : Carrigaline (Fair Days) from South Mall. Donoughmore (Fair Days) from South Mall. Goleen (Wednesdays and Fair Days) from Schull. Killeagh (Fair Days) from Youghal. Knocknagree (Fair Days and Pig Market Days) from Killarney. Leap (Wednesdays and Fair Days) from Skibbereen. Lombardstown (Market Days) from Mallow. Passage (Fridays) from South Mall. 119

4 Skibbereen (Bridge Street) (Mondays, Thursdays, Saturdays and Fair Days). A Sub-Olhce of the Bank is also attended at the Grounds of the Munster Agricultural Society, Cork, on the occasions ot the Society's Spring and Summer Shows. ULSTER BANK LTD. Waring Street, Belfast. Directors W. M. Fullerton, Wm. Donaldson, Albert Grant, E. W. M. Cochrane. Secretary Andrew Esler. Chief Accountant H. H. Houston. Chief Cashier James Niblock. Controller of Branches and Assistant Secretary F. J. Sloan. Chief Inspector of Branches Wm. Ellis. Cork Manager, Wm. H. Knox. Pro Manager T. J. Wallace. MEMBERS OF THE STOCK EXCHANGE. Beale, Alfred (Alfred Beale (i Son), 81 South Mall ; Williams, John (Belton and Williams), 75 South Mall; Blake, Charles, 12 Marlboro' Street; Carroll, Joseph, Humphreys, Daniel (J. H. Carroll 6? Sons), 80 South Mall ; Clarke, W. P. (W. P. Clarke 6? Son), 77 South Mall; Harty, Joseph, 16 Marlboro Street; Morrogh, Walter, Morrogh, Robert, Morrogh, Dominic C. (W. 6? R. Morrogh), 74 South Mall; Sheffield, G.S. (Sheffield & Co.), 56 South Mall. Notice Members of the Stock Exchange are not allowed to advertise for business purposes. Brokers or Agents who advertise are not in any way connected with the Stock Exchange.. CORK CHAMBER OF COMMERCE. (Established 1819) Council for President C. P. McCarthy, M.Comm., F.S.A.A., 40 South Mall, Cork. Vice- President T. L. Egan, Messrs. T. L. Egan and Co., Ltd., 9 Lavitt's Quay, Cork. Council J. J. Brennan, Manager, Irish American Oil Co., Ltd., Albert Quay Cork; J. J. Carroll, Agent, G.W. and L.M.S. Rlys., 98 Patrick St., Cork; T. J. Cogan, Cork Steamship Agency, New York House, Cork; M. Dorgan, Solr 39 South Mall, Cork; T. F. Doyle, H.C., 1 O'Connell Street, Cork; D. J. Mahony, G.S.Rlys., Academy St., Cork; M. Molony, Director, Messrs. Morroah Bros, and Co., Ltd., Douglas Cork; Jerh. Murphy, Messrs. Murphy Bros. (Cork) Ltd., North Abbey Street, Cork; C. Murphy, Managing-Director, St. Patrick's Woollen Mills, Douglas, Cork; Wm. O'Connell, Woodside, Carrigrohane, Co. Cork; Art O'Keeffe, P.C., 6 Ardnagreine, St. Luke's, Cork; Eoin O'Mahony, K.M., B.L., Dun Locha, Douglas, Cork; (P. O'Sullivan, Director, Messrs. M. and P. O'Sullivan, Ltd.. 33/34 Princes St., Cork; M. Sheehan, Messrs. Sheehan and Sullivan Ltd., 21 Merchants Quay, Cork. Ex-Officio Members Barry M. Egan, Charlotte House, Queen Street Cork, and Chas. F. Murphy, H.C., Liseevin, Douglas Road, Cork, trustees. J. R. O'Leary, F.S.A.A., Hon Auditor. M. O'Herlihy, B. Comm., Sec Phone No CORK INCORPORATED CHAMBER OF COMMERCE AND SHIPPING Council for President A. W. Jacob, Charlotte Quay, Cork. Vice>-President C. A. M. Nolan Devonshire Street, Cork. Members of Council G. F. Brewitt, F. H. Thompson and Son, Ltd., MacCurtain Street, Cork; Dominick L. Daly, Academy Stret, Cork; Francis J. Daly, 31, Shandon Street, Cork: F. J. R. Cross, Messrs. Cross's Garage Ltd., 12 South Mall, Cork; H. Golden, Messrs. W. J. Green and Co., Maylor St., Cork; J. W. Lyndon, Bank of Ireland South Mall, Cork; Richard Simcox, Messrs. Simcox and Sons Ltd. Patrick St. Cork; Thomas Goodall, A.C.I.S., 29 South Mall Cork; R. Alymer Hall, Sh. Mall, Cork; Rt. Hon. Sir Stanley Harrington, P.G., Araglin, Cobh, Co. Cork; E. H. Harte, Clarke's Bridge, Cork; B. Haughton, Sth. Tee., Cork; F. G. Heaslip; W. J. Heaslip, St. Dominick's Mills, Crosses Green, Cork; J. J. Horgan, 50 South Mall, Cork; J. C. Lehane, M.Econ.Sc, J. Lehan e and Co., Parnell Place, Cork; Thos. E. Lunham, Lunham Bros. Ltd.. White Street, Cork; E. T. Mahony, Martin Mahony Bros., Ltd., Blarney, Cork: A. H. Moore, Parnell Place, Cork: Jas. C. Rohan, H.C., Jas. Scott and Co. Ltd., Patrick's Quay; H. B. Scott, Munster and Leinster Bank, Ltd., South Mall, Cork: Brr.ham E. Sutton, 1 South Mall, Cork; K. 120 B. Williams, Mallow, Co. Cork; C. J. Young, Clyde Shipping Co. Ltd., Patrick Quay, Cork. Hon. Auditors W. J. Hickey and E. S. Whittaker. Hon. Secretary D. J. Coakley, M.A., F.A.A. Hon.' Treasurer R. Aylmer Hall. BRITISH AND IRISH STEAM PACKET CO. LTD. Agents City of Cork Steam Packet Co. (1936) Ltd. Director and General Manager R. W. Sinnott. Passenger, Goods, and Livestock Services from Cork to Fishguard and Liverpool; Goods Services to Bristol Channel, and London and South Coast of England. Note During European hostilities every effort will be made to maintain these sailings, but without guarantee. CLYDE SHIPPING CO., LTD. PATRICK'S QUAY, CORK. Regular Sailings Cork from and to Glasgow, Belfast, Dublin and Waterford ; also from Montreal, Norfolk and Baltimore via Dublin. Services with Continental Ports temporarily suspended. For particulars apply to: Clyde Shipping Co., Ltd., Cork. Local Manager Chas. J. Young. Telegrams " Cumbrae, Cork." Tele phone 1761 (3 lines). GREAT WESTERN AND L.M.S. RAILWAYS OF ENGLAND, 98 Patrick Street, Cork. Services via: Waterford-Fishguard, Cork-Fishguard, Dun Laoghaire-Holyhead, Dublin-Holyhead. BANTRY BAY STEAM SHIP CO. Steamers ply between Bantry, Glengarriff,. Adrigole, Bere Island and Castletownbere weekly. The Cork Iron & Hardware Co. Ltd. We shall be pleased to receive your orders and enquiries for IRISH-MADE TURF RANGES, STOVES, GRATES, TILED SLAB SURROUNDS WITH BARLESS FIRES. PORCELAIN ENAMEL BATHS, WASH HAND BASINS, SINKS AND COPPER CYLINDERS. GOOD STOCKS TO SELECT FROM : : PROMPT ATTENTION Klote Address 15 & 16 NORTH MAIN ST. and KYRL'S ST., CORK. Phone 881 (2 lines). Grams " Hardiron," Cork. 121

5 PUBLIC AND PRIVATE TRADING COMPANIES ABERNETHY, T. W., AND CO., LTD. Castlemartyr, Co. Cork. Directors T. W. Abernethy, Mrs. Mary Abernethy, Solicitors W. St. Clair Rice, Midleton. Auditors Magennis, Burns, Griffin and W. J. Abernethy, M. P. Abernethy. Bankers Munster and Leinster Bank, Ltd. Co. Secretary W. J. Abernethy. ALDER AND MACKAY, LTD. Stewart Terrace, Edinburgh. Phone 'Ho. Cork 166. Works Kyrl's Quay, Cork. Directors H. E. Bennet, J. L. Bennet, J. Miller Thomson, S. Bennet, J. O. Scott, A. M. Gran. Secretary S. Bennet. Bankers Provincial Bank of Ireland. Auditors A. and C. M. Davidson Smith. Solicitor Gerald O'Flynn, South Mall, Cork. AMERICAN TRADING CORPORATION, LTD., THE 37, Princes St., Cork. Phone Cork Directors J. Jackson, Mrs. R. Jackson. Secretary! Miss Kathleen Clancy. Bankers Provincial Bank of Ireland, Ltd., Patrick St., Cork. Auditors F. M. Maguire and Co., 21 South Mall, Cork. ASSEMBLY ROOMS CINEMA, LTD. 22 South Mall, Cork. Phone No. 52. Directors W. J. Reid, Mrs. A. Goodwin, Mrs. Mooney. Secretary W. J. Reid. Bankers Munster and Leinster. Auditors F. J. Scannell, McAdoo and Co. Solicitor Gregg, Jermyn and Sons. ATKINS, GEO, AND SON 58 South Mall. Phone No. 309 Cork. Director D. L. Daly, Academy Street. Ban\ers Munster and Leinster Bank. ATKINS, JOHN, AND CO., LTD. 6 Camden Quay, Cork. Phone No Branches at 54 South Mall, 3 Patrick's Quay, 49 South Mall, McKenzies, Camden Quay ; Clonakilty, Co. Cork ; Dingle, Co. Kerry. Directors S. A. Wolfe, W. G. Wolfe, B. Atkins, W. Ashley Atkins, Surgeon Captain R. H. Atkins, R.N., Rtd. ; H. N. Wolfe. Secretary W. Ashley Atkins. Auditors Atkins, Chirnside and Co. ATKINS, JOHN (DUNMANWAY) LTD. Dunmanway. Phone No. 10. Directors B. Atkins, R. J. Atkins. Secretary R. J. Atkins. Auditors Atkins, Chirnside 6? Co. Solicitors J. H Powell 6? Son. BALLINPHELLIC BRICK CO. LTD, THE 29, Watercourse Road, Cork. Phone Cork 885. Directors Edward Barrett, Mrs. Bride Barrett, Dr. Jeremiah Barrett. Secretary Patrick O'Leary. Bankers Hibernian Bank Ltd. Auditors F. M. Maguire & Co., 21 South Mail, Cork. BALTIMORE STORES, LTD. 32 Mac Curtain Street, Cork. Phone No Directors T. J. O'Callaghan, Edward Burke. Secretary T. J. O'Callaghan. Bankers Bank of Ireland. Auditors F. J. Scannell, McAdoo and Co. BANDQN MILLING CO. LTD. 4, Lapp's Quay, Cork. Directors Joseph Brennan, sr., Thomas Brennan, Jos. Brennan, jr. Bankers Munster and Leinster Bank. Solicitors Barry Galvin and Son, Cork. Auditors Magennis, Burns, Griffin and Co. Secretary P. E. Uniacke. BANDON MEDICAL HALL, LTD. 6 Bridge St., Bandon. Directors R. B. Payne, C. H. Payne, W. A. Payne. Bankers Provincial Bank of Ireland, Ltd. Solicitors Gregg, Jermyn and Sons, 67 South Mall, Cork. Auditor C. P. McCarthy, 40 South Mall, Cork. BANTRY BAY STEAM SHIP CO., LTD. Bantry, Co. Cork. Directors Col. James M. Sugrue, Chairman ; P. J. Cul' linan, M.D.. Bantrv ; D. F. MacCarthy, Esq., Castletownbere ; Thomas Brennan, ~Bandon. General Manager and Secretary H. C. de Foubert, Albert Qy. Terminus Cork. Auditors E. C.^Hitchmough, Cork. 122 BARRY AND HYLAND, LTD. 121 Patrick St., Cork. Directors John J. Hyland, Katherine Hyland. Bankers National Bank, Ltd. Solicitors F. Hall and Sons. Auditors Magennis, Burns, Griffin and Co. Secretary P. E. Uniacke. BARRY, J. AND SONS, LTD. 24, Patrick Street, Fermoy. Phone Nos. Fermoy 2, Cork Works Saw Mills, Water Street, Cork. Directors Andrew O'Leary, Managing Direc tor; Dr. J. J. Barry, Miss K. Barry, John Barry Hill. Secretary Miss E. O'Dc herty. Bankers Munster c/ Leinster Bank, Ltd. Auditor R. Foran, B.Comm., 87 South Mall. Solicitors A. Carroll and Co., Fermoy.' BASS, RATCLIFF 6? GRETTON, LTD. Offices and Stores 21 Lavitt's Quay, Cork. BEAMISH V CRAWFORD BOTTLING Co. LTD. Registered Offices Cork Porter Brewery, Cork. Phone Bandon 19. Wor^s Bandon. Directors Lieut.'Col. J. S. Cummins, C. H. Exham, R. S. Walsh (Chair' man). Secretary W. J. Markham. Auditors E. C. Hitchmough, 2 South Mall, Cork. Solicitors Exham & Sons, 10 South Mall, Cork. BEAMISH AND CRAWFORD, LTD. Cork Porter Brewery, 55 South Main Street, Cork. Phone Nos. 1, 414 and 818. Worlds Cork Porter Brewery and Lee Makings, Prospect Row, Cork. Directors Lt.-Col. James Stratford Cummins (Chairman and Managing Director), Richard Pigott Beamish (Asst. Managing Director), John Kenyon Gregory, Harold Perry Goodbody, Richard S. Walsh. Secretary William James Markham. Bankers Bank of Ireland. Auditors Cash Stone and Co. Solicitors T. Exham and Sons. BENDUFF, FROE AND MADRANNA SLATE QUARRIES CO. LTD. Directors Peter J. O'Sullivan, Jeremiah B. O'Driscoll. Secretary C. O'Sullivan. Bankers Munster and Leinster Bank Ltd. Auditors Magennis, Burns, Griffin and Co. BENNETT AND CO., LTD. Victoria Quay, Cork. Phone No Stores Mills at Shannon Vale, Clon' akilty. Directors Major T. D. Hallinan, James P. Goodbody, F. P. Hallinan, W. J. Beazley, J. A. Hallinan, C. London, H. P. Goodbody. Secretary Wm. J. Beasley. Bankers Munster and Leinster Bank. Auditors Hodgson, Harris and Co., Dublin. Solicitors M. J. Horgan and Sons, Cork. BENNETT, JOHN H., LTD. The Makings, Ballinacurra, Midleton, Co. Cork. Phone No. Midleton 10. Directors Mrs. Esther Frances Bennett, Mrs. Dorothy Trevor West. Secretary William Henry Read. Bankers Bank of Ireland, Cork. Auditors Messrs. Magennis, Burns, Griffin and Co. Solicitors Messrs. T. Exham and Sons. BIGGS, G. W., S" Co.. LTD. Wolfe Tone Square, Bantry. Phone No. 1. Works William St., The Quay, Barrack Street, Marino Street. Directors W. B. Conyngham (Chairman), M. A. Conyngham, jas. O'Callaghan, Geo. Sims, P. O'Keeffe (Managing Director). Secretary T. J. Deasy. Auditors Magennis, Burns 6? Griffin. Solicitors J. T. Wolfe & Co. BINCHY, O., AND SON, LTD. Charleville, Co. Cork. Directors Owen Binchy, Mrs. Binchy. Auditors Magennis, Burns, Griffin and Co. Solicitors James Binchy and Son. BISHOP, S., AND CO., LTD. Barrow Street, Dublin. Phone No. Dublin 61137/8. Cork Worfc Barrow Street, Dublin ; Clontarf Street, Cork. BRABANTS AND CO.. LTD. 76 Grand Parade, Cork. Director Mrs. Brabants. Bankers National Bank, Ltd. Solicitor-^M. Powell, Cork. Auditors Magennis, Burns, Griffin and Co. Secretary P. E. Uniacke. 123

6 BRENNAN, LTD. 4 Lapp's Quay, Cork. Directors Joseph Brennan, sr., Thomas Brennan, Joseph Brennan, jr. Bankers Munster and Leinster Bank, Ltd. Solicitors Barry Galviit and Son, Cork. Auditors Magennis, Burns, Griffin and Co. Secretary P. E. Uniacke. BRENNAN, P. AND SONS LTD. 6 Coburg Street Cork. Phone Cork 628. Directors Patrick Brennan, Thomas Brennan, Jeremiah Brennan. Secretary Thomas Brennan. Bankers Provincial Bank of Ireland. Auditors T. J. Kelleher, F.A.I.A., 74 South Mall, Cork. Solicitors Barry M. O'Meara, 18 South Mall, Cork. BRIDE VALLEY STORES, LTD. Directors Mrs. M. Kelleher, A. W. Jacob, F. L. Jacob, Miss Mairead Kelleher. Secretary A. W. Jacob. Registered Office 5, Fr. Mathew Quay, Cork. Auditors Atkins, Chirnside ii Co., 11 South Mall, Cork. Bankers Munster and Leinster Bank Ltd. BUCKLEY BROS. (IRONWORKS) LTD. Half Moon Street, Cork. Phone >^o Directors M. Buckley, P. Buckley, S. Buckley, J. Buckley. Secretary P. Buckley. Bankers Munster and Lein' ster Bank Ltd. Solicitors Babington, Clark and Mooney, Cork. Auditors Kirby and Kirby, 73 South Mall, Cork. BUCKLEY, JOHN, AND SONS, LTD. 18 Grattan Street. Phone 7\Jo Wor\s 18 Grattan St. Directors M. J. Buckley and C. J. Buckley. Secretary M. J. Buckley. Bankers Bank of Ireland. Auditors F. H. O'Hanlon and Co., 15 South Mall, Cork. Solicitors J. C. and A. Blake, 27 Marlboro Street, Cork. BURKE AND BRADLEY, LTD. 41 Washington Street, Cork. Phone N Directors T. J. Burke, P. Bradley, Mrs. K. Burke. Secretary P. Bradley. Bankers Provincial Bank. Auditors F. J. Scannell, McAdoo and Co. Solicitor D. F. Williams. BURROWS, R., LTD. Mallow, Co. Cork.Di'rectors Eric Sweetnam, Richard Burrows, Katherine Burrows. Auditors Magennis, Burns, Griffin and Co. C.A.B. MOTOR CO., LTD. Copley St., Cork. Phone Nos. 1561/2. Directors M. R. M. O'Connor, J. J. O'Connor, F. M. Maguire, E. L. Clarke, Managing Director. Secretary, T. G. Kirby. Bankers Hibernian Bank Ltd., Cork. Auditors F. M. Maguire and Co., 21 South Mall, Cork. CADE, F., AND SONS, LTD. MacCurtain Street, Cork, and New Street, Killarney..Directors Jack C. Keen, Miss K. M. Deasy, James Catchpole. Secretary Miss E. O'Donovan. Bankers National Bank, Ltd. CAPPOQUIN ESTATE COMPANY Estate Office, Cappoquin. Directors Sir John Keane, Bt., Lady Eleanor Keane. Secretary (Miss) E. Bell. Auditors Messrs. Atkins, Chirnside and Co., 11 South Mall, Cork. Solicitors- Messrs. Anthony Carroll and Co., Fermoy. CAPPOQUIN BACON FACTORY LTD., THE Cappoquin, Co. Waterford. Directors R. L. Qeane, Mrs. S. E. Delmege, R. W. Nickson and J. E. Nickson. Auditors Atkins, Chirnside and Co., 11 South Mall, Cork. CARROLL, WM.. 6? CO., LTD.. Anglesea Street, Cork. Directors Dr. J. A. Burke, Miss I. Burke. Secretary J. Ryan. Auditors Atkins, Chirnside & Co., 11 South Mall, Cork. 124 CARRIGALINE POTTERY CO., LTD. Carrigaline, Co. Cork. Phone >{o. Carrigaline 5. Worljs Carrigaline. Directors. A. W. Cook, D, L. Daly, J. J. Horgan, H. W. B. Roberts, Louis T. Keeling. Sec R. P. F. Olden, F.C.A. {Bankers Munster 6? Leinster Bank, Cork. Auditors Atkins and Chirnside, South Mall, Cork. Solicitors Wynne and Wynne, South Mall, Cork. CASH AND CO., LTD. 18/21 St. Patrick St., Cork. Phone 227. Wor\s 24/25 Maylor Street. Directors Daniel J. Ryng, Chairman and Managing Director; Charles J. Lane; Timothy O'Mahony; John C. Buckley. Secretary Thomas Goggin. Solicitors Wm. Guest Lane and Co., 26 South Mall, Cork. Auditor E. C. Hitchmough, 2 South Mall. Trustee for Debenture Holders Wm. Reid Ogilvie. CASH OUTFITTERS, LTD. 43 Washington Street, Cork. Dirertors D. B. Kelly, Mrs. Kelly. Secretary Mrs. Kelly. Bankers Provincial Bank. Auditors F. J. Scannell, McAdoo and Co. Solicitors W. Ronan and Son. CASTLEHYDE (1931) CO., LTD. 94 South Mall, Cork. Directors H. A. Laughlin, J. Ronan. Solicitors W. Ronan and Son, 94 South Mall, Cork. Auditors C. P. McCarthy, 40 South Mall, Cork. Secretary J. Ronan. CATHEDRAL SAVINGS BANK LTD. Directors Rev. Fr. J. Coughlan, Rev. Canon Cullinane, Daniel O'Connell and F. J. Daly. Secretary John F. Corkery. Bankers Hibernian Bank Ltd., South Mall. Auditors Magennis, Burns, Griffin and Co. CENTRAL DISTRIBUTORS (CORK) LTD. 51 Popes Quay, Cork. Phone No Directors G. Smith E. Gargan. Secretary Edward Gargan. Bankers Munster and Leinster, Cork. Auditors Kennedy, Crowley and Co., Cork and Dublin. Solicitors Exham and Co. CENTRAL PACKING CO., LTD., THE 2 and 3 Church Street, Cork. Directors H. J. Hulme and J. M. O'Sullivan. Secretary J. G. O'Sullivan. Auditors Atkins, Chirnside 6? Co., 11 South Mall, Cork. CEREAL MILLERS (IRELAND) LTD. 4 Lapp's Quay, Cork. Directors Thomas Brennan, Joseph Brennan, sr., Joseph Brennan, jr. Bankers Munster and Leinster Bank, Ltd. Solicitors Barry Galvin and Son, Cork. Auditors Magennis, Burns, Griffin and Co. Secretary P. E. Uniacke. CITY OF CORK CO-OPERATIVE SOCIETY, LTD. Bakery and Head Office Capwell Road, Cork. Phone Branches at 16 Anglesea St., 24 Congress Road, 8*. North Main St., 71 Gerald G"ffin St., 35 Dublin St., 50/51 Capwell Road, 132 Barrack St., 387 Blarney St., 13 Golden Villas, Commons Road, 97 Lower Road. Manager and Secretary Timothy Quill. Bankers Munster and Leinster Bank. Auditors Swain, Brown and Co., Ltd., Dublin. CITY OF CORK MASTER BAKERS ASSOCIATION 40 South Mall, Cork. Chairman J. McCarthy. Vice-Chairman, R. Simcox. Bankers Munster and Leinster Bank Ltd. Auditor Messrs. Atkins, Chirnside and Co., 11 South Mall, Cork. Secretary C. P. McCarthy, 40 South Mall, Cork. CITY OF CORK STEAM PACKET CO. (1936) LTD. Penrose Quay, Cork. Phone No (4 lines). Telegrams "Packet." Stores Penrose Quay and Alfred Street. Directors Chairman: Sir Alfred H. Read, J.P. ; R. W. Sinnott. Secretary J. A. Laird. Auditors Stokes Bros, and Pim, 36 College Green, Dublin. Solicitors Julian and O'Brien. South Mall, Cork. Passenger Booking Office 112 Patrick St., Cork. CLANCY BROS., LTD. 15/16 Princes St., Cork, and Branches. Directors Liam Clancy and Patrick Clancy. Auditors Atkins, Chirnside 6? Co., 11 South Mall, Cork. 125