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LOCAL AND COUNTY INSTITUTIONS.
89
INSTITUTE OF ACCOUNTANTS AND ACTUARIES IN GLASGOW.
INCORPORATED BY ROYAL CHARTER, 1855.
Office-hearers constituting the Council for the year 1892.— Walter Mackenzie, president; John E. Watson,
P. H. Aikman, A. S. M'Clelland, Robert Raid, David Strathie, John lilann, jun., John Wilson, Lou-on
Walker, and Alexander Fleming, committee; Alex. Moore, auditor; J. Wyllie Guild, treasurer ; Alexander
Sloan, secretary.
Abercrombie, R. G., 150 Hope st.
Aikman, P. H., of Aikman & Glen,
107 St. Vincent street
Aitken, R. Easton, of Mackenzie
& Aitken, 68 St. Vincent st.
Allan, Ales., 2 Watt pi, Greenock
Anderson, H. K., of Kerr, Ander-
sons, Muir, & Main, 149' West
J George street
rnderson, W. J., of Kerr, Ander-
sons, Muir, & Main, 149 West
George street
Arthur, Henry M., 140 Hope st.
Bannatjne, Dugald, of Bannatyne,
Bannatyne, & Guthrie, 191 W.
George street.
Eannatyne, J. A., of Bannatyne,
Ilaiinatyne, & Guthrie, 191 W.
George street.
Binnie, Andrew, 21 St. Vincent
place.
Bird, David, jr., 36 Renfield street.
Black, A. E., of Fleming & Black,
.51 St. Vincent street
Blair, J. S. M'Lellan, 209 West
George street
Blyth, Robert, 35 St. Vincent pi.
Bowes, Jas. C, of Nairn & Bowes,
140 Hope street
Cadell, Geo. A., 116 St. Vincent st.
Cairne}', Wm. D., 24 George sq.
Cargill, Jas., 14 George street,
]\Iansion House, London, E.G.
Carson, D. S., of Moores, Carson
& Watson, 209 W. George st.
Carswell, Robert, of Carswell &
Murray, 81 St. Vincent street
Church, W. R. M. of Anderson &
Church, 75 St. George's place
Clapperton, Lewis, LLA., tj8 St.
Vincent street
Cowan, David, 24 St. Andrew sq.,
Edinburgh.
Craig, T. A., of T. A. Craig &
Ross, 139 St. Vincent st.
Dalrymple, Jas., 285 George st.
Dempster, Robt., 149 Hope st.
Donald, John R., of Donald & Co.,
104 W. George st.
Donald, T. F., of Donald & Co.,
104 W. George st.
Drew, Wm., 36 Renfield street
Drj'nan, David T.,167 W. George
street.
Drysdale, J. Monteith,M.A., Buenos
Ayres.
Dunlop, W., of Dunlop & Murray,
82 West Regent st.
Dunn, John, jr., 87 St. Vincent st.
MEMBERS.
Fergasson, Alex. J., of Eraser &
Fergusson, 190 W. Georne st.
Ferguson, Geo. S. Y., 150 St. Vin-
cent street.
Ferguson, Wm., of Wight & Fer-
2Uson, 150 Hope street
Fleming, A., of Fleming & Black,
51 St. Vincent street
Fleming, J. Gibson, of Brown &
Fleming, 163 West George st.
Forgie, Alex. T.,of Maclean, Brodie
& Forgie, 22 Renfield st.
Eraser, Robert D., of Fraser &
Ferguson, 190 W. George st.
Gairdner, Chas. D., of JPClelland,
Mackinnou & Blyth, 115 St.
Vincent street
Galbraith, Walter, of W. & W. B.
Galbraith, 107 Buchanan st.
Galbraith, W. B., of W. & W. B.
Galbraith, 107 Buchanan st.
Gibson, Jas. B., 93 Hope street.
Glen, Ninian, M.A., of Aikman &
Glen, 107 St. Vincent street
GofF, Wm. H., 157 Buchanan st.
Gordon, John Cook, 188 St. Vin-
cent street.
Gourlay, John, of Thomson, Jack-
son, Gourlay, and Taylor, Bank
of Scotland Bldgs., 24 George sq.
Grahame, J., of Grahames, Crum, &
Spens, 93 Hope street
Graham, John, of Grahams & Co.,
212 West George street
Graham, Patk., of Grahams & Co.,
212 West George street
Graham, Wm., 212 W. George st.
Grierson, A., 9 Grosvenor road,
Westminster, London, S.W.
Guild, J.Wyllie, 63 St. Vincent st
Guild, W. A., 63 St. Vincent at.
Guthrie, David, of Bannatyne,
Bannatyne, & Guthrie, 191 W.
George street.
Hamikou, A. F., of Outram, Hamil-
ton, & Macfarlane,48 W. George
street
Hart, Arthur, of Hart & Watson,
63 St. Vincent st.
Higginbotham, C. J. , 83 M'Neil st.
Hodge, Jas. R., of Hodge & Smith,
137 W. George street.
Hutton, Jas.,of M'Farlane, Hutton,
& Patrick, 179 W. George street
Jackson, S. Douglas, 61 St. Vin-
cent street.
Jackson, Thos., of Thomson, Jack-
son, Gourlaj', & Taylor, Bank of
Scotland Bldgs., 24 George sq.
Keith, Henry, 49 West George
street
Kellock, James, at John Dykes'",
jr., 22 West Nile street
Ker, Charles, M.A., of M'Clelland,
MackinnoQ & Blyth, 115 St.
Vincent street
Key den, Theodore E., 81 St.
George's place
Kidston, David W., of M'Cowan,
Findlay, & Kidston, 87 St. Vin-
cent street
King, Robert C, Commercial Bank
of Scotland, Kilwinning
Lament, Wm., 31 St. Vincent place
Love, Hugh M., 179 W. George st.
M'Clelland, And. S., of M'Clelland,
Mackinnon &, Blyth, 115 St.
Vincent street
Macfarlan, R., 149 W. George st.
Macharg, E. Simpson, of Macharg
& Son, 69 Buchanan street.
Macharg, John M., of Macharg &
Son, 69 Buchanan street.
Macindoe, Alex.,of M'Phee & Mac-
indoe, 21 West Nile street
Mackay A., Dundee.
Mackay, J. R,, 209 W. George st.
Mackenzie, R. C, of JIackenzie &
Aitken, 68 St. Vincent street
Mackenzie, Walter, of Mackenzie
& Aitken, 68 St. Vincent st.
Maclay, Robt. M., 209 W. George
street
M'Cosh, John, 179 W. George st,
M'Intyre, D., Dundee.
M'Kim, Geo. B., of T. &. G. B.
M'Kim, 149 St. Vincent street
M'Kim, Thos., of T. & G. B. M'Kim,
149 St. Vincent street
M'Laren, James, jun,, 62 Dale
street, Liverpool
M'Laren, John, 1 Walbrook, Lon-
don, £.C.
M'Lay, James, of Bird & M'Lay,
94 Hope street
MacLean, D., 98 West George st.
MacLean, Wm., 98 West George st
Main, John T., of Kerr, Andersons,
Muir, & Main, 149 W. George
street
Mair, Robert A., of Reid & Mair,
Clydesdale Bank Buildings, 40
St. Vincent place
Mann, John, jun., II. k.^ of John
Mann & Son, 188 St. Vincent
street
Mann, John, of John Mann & Son,
188 St. Vincent st

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