SMITH, Horace Percy (HONGKONG), F. Inst. Ch. Arcts.; Accountant; b. April 28, 1862. Educ.: Wolverhampton Grammar School. Articled to Lawley T. Smith a brother later in partnership with him; partner in firm of Allen Edwards and Smith, Birmingham and Wolver hampton, chartered accountants, from 1893-1904; arrived Hongkong, June, 1904; partner in firm, Percy Smith and Seth; a distinguished Mason, Past Master and Founder of several Lodges and Chapters; a member of the 30th deg. Publications: Several pamphlets on Japanese Art,, etc. Clubs: Hongkong; and Constitutional; Authors; the New Vagabond, Lond. Address: Craigieburn, The Peak, Hongkong.