LOWE, Arthur Rylands (HONGKONG), Chartered Accountant: b. Manchester, June 22, 1873. Educ.: The Hulme Grammar School, Manchester. Articled to Messrs Parkinson, Mather & Co., C.A., Manchester and London; from 1898 to 1902 with Messrs. Butterfield and Swire; now in practice as Chartered Accountant, partner in firm of Lowe and Bingham, of Hongkong and Shanghai; secretary, Hongkong General Chamber commerce, Fire Assocn. of Hongkong, and Fire Tariffs at Canton, Macao, Kongmoon, Fatshan and various West River Ports. Clubs: Hongkong, Sports (London). Address: St. George's Buildings, Hongkong.