Neill And Company, Ltd. (P. C. Neill, director), Merchants, General Importers and Indentors, Ship and Insurance Agents, Dunedin. Offices and Bonded Store, Bond, Water, Crawford, and Liverpool Streets. Free Stores, Vogel and Crawford Streets. Telephones: shipping department, 730; goods department, 32. Cable address, “Palma,” Dunedin. Codes, A.B.C., A.1., and Scott's. Private residence of Mr. Neill, Chingford, North East Valley. The firm of Messrs. Neill and Company was established in 1866 by Mr P. C. Neill, in conjunction with Messrs. Henty and Co., of Melbourne, as general merchants and importers. About nine years later the Melbourne house retired from the business, which was successfully continued by Mr. Neill till its incorporation as a limited company in 1882. Messrs. Neill and Company, Ltd., are large importers of wines, spirits, and general merchandise of every kind in which they deal, and on account of clients they are shippers of wool, tallow, rabbit skins, and other produce. They hold shipping agencies for the Huddart, Parker and Company Proprietary, Ltd.'s intercolonial line of steamers, for the Messageries Maritimes Compagnie of France, and the North German Lloyd's lines of Australian and European steamers, for Mailler and Quereau (New York line), Gracie, Beazley and Co.'s Liverpool line of sailers, and for Donald Currie and Co.'s Cape line of steamers. As insurance agents, the firm represents the Guardian Insurance Company of London. The noted “Spring Blossom” brand of tea is a special line with Messrs. Neill and Company, the finest qualities being imported from the best markets, blended under the supervision of the firm's expert, and packed in cases, tins, and leads in the free store. The premises occupied by the company are very extensive; the offices and bonded stores, which are Mr. P. C. Neill's freehold property, comprise a two-storey brick structure page 351 with basement, covering a quarter of an acre of land—an entire block—and having frontage to four streets. The total floorage space is nearly 35,000 square feet. This building, known as the “Universal Bond,” was built in 1866, and gives its name to the chief mercantile street in Dunedin, Bond Street. In addition to this large and imposing building, the company has a two-storey brick building used as a free store—extending from Vogel to Crawford Street. The business of the company extends throughout the colony, and it has representatives who travel constantly in fts interests. Mr. P. C. Neill is referred to in another article as consul for France in Dunedin. Engravings of the company's premises are given herewith.