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MANCHESTER. 223 P. Galea Ciautar & Co., Cigar Importers and Bonders, 69, Corporation Street. — This enterprising company started business in September, 1885. In the comparatively short period that has elapsed since thoir establishment no time haa beon lost, and their concern is already appreciated as ono of the best of its kind. The custom enjoyed is very largo and valuable, whilst it is increasing in proportions in a manner that is satisfactory in tho ex- trcme. The brands imported by P. Galea Oiantar & Co. are of the first quality. These are placed before the public at a price unprecedented!? low, and it is not to he marvelled at that they command Mich a ready Bale all over the country. The pre- mises at Corporation. Street always contain a handsome stock of goods, and are admirably appointed for tho requirements of the business. Looked at from every standpoint, this firm tho- roughly deserves support, and the future before it is a most promising one. The management is very able and energetic. A competent staff is engaged, and the customer is afforded the most perfect satisfaction. W. Griffiths & Son, Accountants and Estate Agents, 16, Kennedy Street, Clarence Street. — Among the many important pro- fessions extensively followed iu Manchester is that of the accountant and estate agent. Among the members of this useful body we find Messrs. f Willian Griffiths & Son, who are also agents to the Manchester, Royal, Lancashire, and County Insurance Companies. Established in 1848, these offices are well known. The estate agency department comprises a list of a very considerable number of high and medium class estates, houses, lands, and business concerns. Mr. Alfred Griffiths, now the solo repre- sentative of the firm, is the well-known and much respected secretary to the "Manchester Field Naturalists' and Archaeologists' Society," also secretary to the " Chorlton-upon-Medlock Building Society," positions held to the entire satisfaction of the numerous members of both societies- Joseph Pollard, Chemist, Exchange Arcade.— Mr. Joseph Pollard is the proprietor of a small hut well-fitted homoeopathic and dis- pensing chemist's business in Exchange Arcade. The business was esta- blished in 1878, and hy due attention to the requirements of his customers a very good connection has been got together, and the business is now- very thriving. Mr. Pollard exercises great care in making up prescrip- tions, and this is very important, as any carelessness or accident on the part oi a chemist might lead to effects much more sensational than plea- sant. The proprietor of this establishment employs an efficient staff, and has an excellent reputation, and enjoys a constantly increasing trade, and owns a very good connection in the neighbourhood. J oseph Barton, Cabinet Manufacturer and Upholsterer, No. 2, Hewitt Street, Knott Mill.— This is a representative house in the cabinet making trade, Mr. Joseph Barton, the oldest cabinet maker in Manchester, having a reputation of thirty-two years' standin g. The bu« - S! S i. P "° r -. rc '!?°y al , t0 the Present address, was carried on for nearly thirty years at oo, Oxford Street, Manchester. The works are of ample dimensions and fitted with every requisite appliance. Twenty able and experienced hands are employed, and the furniture turned out is of elegant and original design. The stock on view is extensive, comprising diiun" drawing and bedroom suites, in all kinds of woods and coverings. A local trade is done of a good-class nature and is rapidly increasing Mr ^lSStJiSiSSt ^ mtepriA,g man ' aDd ^ ^stands J. Affleck, jun., Medical Agent and Accountant, 22, Tib Lane Cross Street. -The medical agency and accountancy practice lately established by Mr. J. Affleck, jun., at Tib Lane, is something unique of its kind. Sir. Affleck is to be congratulated on having struck upon and given el ect to an idea which in his hands is certain !°i?t t °K V- " , uad f lucrative to himself and exceedingly SffSJSl f P™fe*»on. and indirectly to the community at i Jgl wnich 117 re ™S n,sed ™± thoroughly respectable medium through winch medical practices could be disposed of or acquired has long been ntcedents cn, n0W r to ^ Mr - ^ck, « gentleman whose tte SoS Tl^Tu' T d b »«ne»capacity eminently qualify him for abiht! owin. * ? a rGady f ? Und opportunities of showing his hav ne becn g R , , Y?, ^5 ?T™ nCe ' 8eveml important transfers hS whfli K 1 U J y nt 'S otl ? ted an .d many others coming into his for his hot S n '•" lh V a, " e I t ' me - gaining golden opinions on all sides lor his honourable integrity and devotion to the interests of his clients. Jno. M. Thompson, (of London), Court and Military Tailor, 70, Market Street.— This business, which bids fair to become one Of tho very best in its lino in this city, was established by its present proprietor in the year 1883. Mr. Thompson, who is a London gentleman, has similar establishments at 55, Lord Street, Liverpool ; 21 & 23, Darh-y Street Bradford; and 21, High Street, Sheffield. The speciality is high-class tadonng and habit-making, for which Mr. Thompson's West- end experience is of the greatest importance. The connection is very select, and includes many of the most fashionably dressed gentlemen of tins district. Mr. Ihompson's system of cutting being designed to artistically drape the figure, the excellent taste displayed in the selection of materials ensures the very perfection of clothing. The business premises at <0, Market Street, consist of a large handsome shop and a suite of reception, measuring, and work rooms; and a very large staff of skilled cutters and operatives is engaged. The stock of materials is very extensive and well selected, and the business is conducted on the most liberal principles. Although but recently esta- blished m this city, Mr Thompson takes an active interest in all that concerns its welfare and improvement. The Bradford establishment is very large, and embraces hats, ladies' costumes, and jackets, ulsters, &c. In the Manchester establishment a speciality is also ladies' costumes, Ac. Thos. Taylor & Sons, Manufacturers of Linen and Union Drills, Damasks, Worsted Coatings, &c, 4G, Faulkner Street — 1 his business has been established and in active operation for more than a hundred years, and the splendid reputation made during its earlier years has been fully retained until the present day. The premises in Faulkner Street include a warehouse of several capacious floors The offices are fitted up with all requirements to facilitate business The nulls, which are substantially erected and of very lar-e ske are located at Barnsley the seat of the Yorkshire linen manufacture' Ihe principal items produced by Messrs. Taylor & Sons are linen and union drills, damasks, worsted coatings, trouserings, and similar goods 1 he trade connection is very extensive and widespread. There is I very considerable business done with the London shippers as well as those of this city, while important customers are found amongst the wholesale houses and the general Manchester warehousemen. At the Faulkner Street establishment there is an efficient staff of salesmen, clerks, and warehousemen The Messrs. Taylor are well known and have U-eat experience in the linen trade. George Beneke, Manufacturer of India-rubber, Gutta- percha Goods, and Insulated Electrical Wires and Cables "The Hanover Caoutchouc, Gutta-Pereha, and Telegraph Woris," 12 King Street.— The manufacture of india-rubber and gutta peicha goods and appliances for telegraphy is a branch of industry of no small importance in Manchester. A good example of a firm in this line is that of the Han- over Caoutchouc, Gutta-Percha. and Telegraph Works Co., whose fac- tory is located at Hanover, of which Mr. George Beneke is the a-ent and export manager, and which has been in existence a considerable time The works are large and commodious, employing several hundred hands and are completely fitted up with the requisite plant and apparatus oi modern construction for the business curried on. A good staff of skilled hands, under talented supervision, is employed in manufac- turing india-rubber and gutta-percha articles and electrical wires ai d cables. The productions of the house are of the best materials and of excellent workmanship. Mr. George Beneke carries on a very exten- sive trade, and he manages with enterprise and ability. He is well known m the industrial and commercial world, and his house holds an important and influential place in this branch of industry. Mr. James Cuinberbirch, Wholesale Warehouseman, 27, Rochdale Road.— In reviewing the great industries of the age a special feature is introduced to notice in the prominent position taken up by the great warehousemen of the city, whose business operations form an extensive and unlimited source of activity and ever-prevailin"- industry, and who may with every truth be denominated merchant princes, so great are their transactions, so numerous the variety of mercantile requisites dealt in. A thoroughly representative house of this kind is the well-known establishment of Mr. James Cumberbirch, whole- sale London, Birmingham, and Sheffield warehouseman. Established in 18o2, this business shows unmistakable signs of rapidly growin" into a concern of considerable proportions. The premises consist of a lar^e and unposmg-looking warehouse of four storeys and basement, and contains on each floor a large and high-class assortment of miscel- laneous goods of a quality and character in demand by the leadine- shopkeepers, dealers, exporters, and others. The trade is very large, and nnds ample employment for a staff of some sixteen hands. It is exclu- sively wholesale, and of a select and first-class character. The stock is very large and high-class. The principal is a gentleman well known and widely respected, whose business abilities command for him universal esteem. Floyd & McNaught, Chartered Accountants, 5, Norfolk hired.