Letters from places in Great Britain (excluding London), comprised of 8,130 principal letters and 62 secondary letters. The correspondents include the following names:

Edwin Morton Abbott; J.W. Abraham; Ponsonby Adair; John Adam; Daniel D. Adamson; Henry Adamson; J.L. Adamson; J.H. Agnew; James Aikin; John Aikin; Thomas Aitken; J. Aikin, Son & Co.; William Aitchison (of Jardine, Matheson & Co.); James Akroyd & Son; James Akroyd & Son Ltd; Albion Shipping Company; Samuel Alcock; Alderson, Perrin & Co.; John Hobhouse Inglis Alexander (Captain, Royal Navy); R.F. and J. Alexander; Alfred Aldous; William Henry Alexander (Registrar, Supreme Court, Hong Kong); R.F. & J. Alexander & Co.; J.M. Allanson; William Allen (Captain of the 'Ann'); Frederick P. Alleyn; Allhusen Brothers & Co.; Richard Allinson; James B. Alliott; Thomas Allport; Alston, Finlay & Co.; N.J. Amies; Amies, Broadbent & Co.; Dr Alexander Anderson; George and Peter Anderson (solicitors of Inverness); Captain George Cobham Anderson (Marine Superintendent, Jardine Matheson, Hong Kong); James A. Anderson; Miss Jean Anderson; Mrs Jean Anderson; John Anderson (of Liverpool and Manchester); Robert Anderson (of Leith); Executors of Robert Anderson; Thomas Steel Anderson; William Henry Anderson; Anderson, Thomson & Co.; Anderson, Wise & Co.; Alexander Forbes Angus (tea inspector for Jardine, Matheson & Co.); George Armistead & Co.; P.W. Armour; George Armstrong; Sir W.G. Armstrong & Co.; electors of Ashburton, Devon; R.S. Ashton; J.H. Astell; [ ] Atcheson; James Atherton; John Aitkin; Hugh Piercy Austin (of Jardine, Matheson & Co.); George Avery.

Alexander Badenoch (Captain of the 'Herald of Light'); H.E.L.P. Bailey; James Baines & Co.; Stewart Baird; R.B. Baker (Captain of the 'Earl of Balcarres' and 'Singapore'); B. Balderston; Balfour, Williamson & Co.; Edward Balman; Bank of Scotland; James Bankier; George F. Barbour; Robert Barbour & Brother; John Barbour & Co.; Baring, Brothers & Co.; John Barker; Cecilia Barnes (also Cecilia James, subsequently Barnes, and Mrs D.D.M. James); H. Barnes & Co.; Barnes Brothers; Archibald Barnett; John Barr; Charles T. Barrow; Barrow Shipbuilding Co. Ltd; John Bartholomew & Co.; Alfred Barton; H.J. & R. Barton, Manchester; William Bashall & Co.; Edward Bates; Edward Percy Bates (son of Edward Bates); J. Bates Jnr; Edward Bates & Sons; Bates, Stenhouse & Co.; Henry William Baxter (Captain of the 'Witch of the Seas'); J. Baxter; Captain H.P. Baylis; A. Bayne; William Baynes; John C. Baynton; J. Beal & Co.; Beardwood, Jones & Co.; Helen Beattie; John Beatton; Beauford & Co.; Maria C. Beaumont; T.G. Beaumont; Margaret Begg; J. Behrens (of Manchester); Jacob Behrens (of Bradford); Louis Behrens; S.L. Behrens & Co.; Beith, Stevenson & Co.; J. and J. Bell; Robina Bell; Thomas Bell M.D. (of Ecclefechan and S.S. 'Pekin' and S.S. 'Singapore'); Thomas Bell (of Birkenhead); Thomas Bell (of Dundee); Thomas Bell Jnr (of Dundee); George Bell & Co.; Edward T. Bellhouse & Co.; T.G. Bennett; Robert Benson & Co.; E. Benussi; John Benussi; Captain Isaac Bernard (of S.S. 'Ganges' and 'Malacca'); J. Bernard (of Millbrook Cottage, near Carlisle); Berry & Ljungstedt; Christopher Besant; James Best; Henry Beveridge; T. Beynon & Co.; J.P. Bickell & Co.; James Binnie; James Birch; William Birch; William Birch Jnr; Edward Birchall; George Bird; Margaret Bird; Bird, Gillilan & Co., Liverpool; James Black; Revd Peter Cameron Black; Black & Wingate; J. Blackburn; John J. Blackburne & Co.; Blackwood & Gordon; William Blackwood & Sons; William Blair; J.B. Blakely; Agustin Blazquez; William Bleaymire; Gardner Boggs; Bogle, Alexander & Co.; Bogle, Kerr & Co.; John Borlase Bolitho; Thomas Robins Bolitho; Thomas Bolitho & Sons; H.C. Bolt; Captain Charles James Bolton; Henry Bolton; William Bond; Henry Bonham; Alfred Booth & Co.; Thomas Boothman; E. Borman; Borneo Company Ltd; Boulton & Mills; Joseph Bourne; Bourne, Baker & Baker; Bowling Iron Works; John Bowring; John Charles Bowring; William E. Bowyer; Archibald Boyd; John White Boyd (Member of the Institute of Mining Engineers); William Sprott Boyd (also Thomas Podé, pseudonym); Boyd & Brown; Boyd, Macdonald & Co.; Thomas Gardiner Bramston; James Brewster; [ ] Briard; Brice, Friend & Co.; George H. Bridge; Thomas Briggs; William Briggs; William Briggs & Sons; Henry S. Bright; Thomas Brine; British & Eastern Shipping Company Ltd; British & Oriental Ship Coating Company; British India Steam Navigation Co. Ltd; J. Broadbent; John Brockal; Brodribb, Lloyd, Matheson; John Brooks; John C. Brooks; Thomas Brough; J.A. Brown; James Brown; Captain Richard Hallman Brown; Alexander Brown & Co.; W. & J. Brown & Co.; Brown, Shipley & Co.; Browne, Hunter & Co.; William T. Brunt; C. Buchanan (of Hull); E.G. Buchanan; John Buchanan; Robert Buchanan; Buchanan, Hamilton & Co.; Buchanan, Wignall & Co.; J.C. Buckle; Francis Bulkeley Bulkeley-Johnson (also Francis Bulkeley Johnson, afterwards Bulkeley-Johnson); George F. Bulley; Bureau Veritas; David Laing Burn (of the 'Edinburgh'); E. & F. Burton; W. Burton; Henry Bury; John H. Bushby & Co.; Bushby & Edwards; H.V. Bussell; Edmund Butler; Butterfield Brothers; James Butterworth; John Holland Butterworth; Butterworth & Brooks; Butterworths & Stephenson; James Byrne.

Colin S. Caird; Alexander Cairns; Alfred Caldecott; Margaret Caldecott; F.C. Calvert; Robert Rogerson Calvert; Robert R. Calvert & Co.; Calvert, Birch & Co.; Cambrian Flannel Co. Ltd; H.G. Cambridge; E. Campana; John Campbell; T.F. Campbell; James Campbell & Co.; British Chamber of Commerce, Canton; Thomas Cantrell; Mrs Carmichael; R.N. Carr & Co.; Carstairs & Robertson; Carswell & Davie; T. Carter; T. & H. Carter; H. Castilla (Captain of the 'Lamont' and 'River Bird'); James Cathcart, Fergusson & Co.; William Cator & Nephew; Robert Catto & Son; John Ceadel; James Chabot & Co.; John E. Champney; Chapman, Bowman & Co.; Chapman, King & Co.; John Charleton; Abraham Henry Chart; Arthur Cheyne (of Jardine, Matheson & Co.); City of Glasgow Bank; William F. Clark; Clark, Milnes & Co.; T. & R. Clarke; Thomas B. Clarke; W.J. Clarke (of Liverpool); W.P. Clarke & Co.; George Thomas Clayton; Mary Cleary; Charles St George Cleverly (Surveyor-General, Hong Kong); William Clifford (of the 'Ettrick' and 'Reiver'); George B. Cochran; J. Cochrane Jnr; J.H. Cocker; M.C. Cohen; Cohen Brothers; Charles Coles Jnr; Thomas Richardson Colledge; W. Collie; Alexander Collie & Co.; George Collie & Co.; Collier & Co., Plymouth; William Coltart, Son & Co.; Revd Frederick Leigh Colvile; Thomas Comer; Commercial Bank of Scotland; Ann C. Compton; Helen Compton; Mary Ann Compton; M. Connal; William Connal; William Connal & Co.; William Connell; H.P. Constable; Joseph Coolidge; J.H. Cooper; W. Copp; J.O. Cormack; James Corrigall; Cotesworth, Wynne & Lyne; J. Cotton; M.J. Coulson; William Coulson (Captain of the 'Kelso' and 'Maitland'); County of Gloucester Bank, Cheltenham; Charles Cowan & Co.; William Cowgill; Gilbert Cowie; Cowie & Irvine; Cowie, Scott & Roxburgh; John Cowley; Mary Cox; Crace-Calvert & Thomson; Hiram Craven; Adam Howden Crawford; Robert Crawford; Mary Ann Criddle; J.F. Crockett (Captain of the 'Hellespont' and 'Clan Alpine'); Dorothy Croft; John McGrigor Augustus Thomas Croft; James L. Cromar; F.W. Cronhelm; Edward Crooke; N. Crooke; Cropper, Benson & Co.; John Crossley Jnr; Thomas Crossley (of John Crossley & Sons); John Crossley & Sons; William S. Croudace; John Cruickshank (of Aberdeen, agent of the City of Glasgow Bank); Alexander Cruickshank & Sons; A. & W. Crum & Co.; Humphry Ewing Crum Ewing (Humphry Ewing Crum); John Dick Crum Ewing; E. Cunard Jnr; W.A. Cunningham; Donald Currie (brother of John Currie of Hong Kong); William Curtis (of the 'Hong Kong Times').

R. Dalglish, Falconer & Co.; Alexander Grant Dallas; Thomas Dallin; Thomas Dallin Jnr; C.L.F. Daniell; C.B. Dasborough; A.C. Davidson; William & J. Davidson & Co.; Joseph Davies; Henry Barnett Davis; John Francis Davis; Elizabeth Catherine Day; Robert Denniston; Captain William Denniston; Dennistoun, Buchanan & Co.; Peter Denny; William Denny; William Denny & Brothers; Denny & Co.; Denny & Rankin; Dent & Co.; Dent, Thomas & Co.; William Fane De Salis; George & R. Dewhurst; James R. De Wolf; John S. De Wolf & Co.; Miss Jean Dickson; Thomas G. Dickson; Walter George Dickson M.D.; James Dillon; John Dodds (Captain of the barque 'Kelso'); George Dods (of Edinburgh; assessor of railways and canals); Dods, Ker & Co.; William John Dorning; G.E. Doudney; J.S. Douglas; W. Douglas (for W.H. Nott & Co.); Walter Douglas; John Dove & Co.; J. Down; John Dryden; G.A. Dubeux & Co.; George Duddell; Patrick Dudgeon; John Dugdale & Brothers; Andrew Duncan; Charles Duncan (of Dundee); Robert Duncan (of Balfour, Williamson & Co., Liverpool); James Duncan & Co.; Charles Walter Dunlop; W. & C. Dunlop; Walter Dunlop; James Dunlop & Sons; William Dunn; John Durant (attorney at Poole); A. Durrand; Hewson Dutchman; John Duthie, Sons & Co.

Thomas & William Earle & Co.; William Easson; Thomas and Richard Eccles; Thomas Edington & Sons; William Edmond; Edmond, Bibby & Co.; Alexander Edward; A. & D. Edward & Co.; Allan Edward & Co.; E. Edwards; Henry F. Edwards; Horatio Edwards; J. Edwards (for Edward Bates); Thomas Dyer Edwards (of Edwards & Hunter); John Edwards & Sons; Sarah Edy; G. Eimbcke; John Elder & Co.; Elles & Co.; Edward Ellis; Henry Ellis; A. Ellison; A. Ellissen & Co. (of Hong Kong); A.J. Emerson; John Emmerson; Henry Collins Endicott; Sarah A. Endicott; Edward D. Estill; Captain Evans (of the 'Barbadian'); William Kenneth Ewart; Ewart, Maccaughey, Delafosse & Mounsey; Archibald Orr Ewing & Co.; James Ewing; James Ewing & Co.; Edward Wells Eyles.

Fairbairn & Co.; John Fairlie; William Fairlie; Fairlie, Bonham & Co.; William Falconer; William Fallowfield; R.J. Farbridge & Co.; Robert Farie; Thomas Farlane & Co.; Farnworth & Jardine; William Feilden & Co.; J.W. Fell & Co.; Alexander Fergusson & Co.; J.S. Ferries (Captain of the 'Peiho'); Fielden Brothers; Fielden Brothers & Co.; James Findlay; William Findlay; James Finlay & Co.; Finlay, Campbell & Co.; Farquhar Finlayson; Thomas F. Firth; Thomas F. Firth & Co.; Thomas F. Firth & Son; Edwin Firth & Sons; David G. Fleming; Jane Fleming; John Fleming; John Fleming & Co.; Fleming, Galbraith & Co.; Revd John Laurie Fogo (father of J.M.L. Fogo); Alexander Forbes (of Aberdeen); Alexander Forbes (of Daniel Gibb & Co.; Forbes, Gibb & Co.; Edwards & Balley; Forbes, Bros & Co.; and Forbes, Knight & Co.); Forbes & Co.; Duncan Forbes (Captain of the 'Lady Hayes', 'Folkestone' and 'Mahamoodie'); Forbes, Forbes & Co.; Forbes, Knight & Co.; James Ford; John Ford; H.H. Forrester; Mrs Forsyth; Frederick Henry Alexander Forth (Colonial Treasurer, Hong Kong); Arthur B. Forwood; L.B. Forwood; Thomas Bevan Fox (father of Charles James Fox); Evan J. Fraser; P. Fraser; French, Barton & Co.; A. Friedmüller; Ellison Frodsham; Charles Frost; William Fruing & Co.; William Fry & Sons; Robert Fulton.

James Galbraith (Managing Director, Albion Shipping Co., Glasgow); John Galloway; H. Ganswyk (Captain of the 'Wild Deer' and missionary in W. Africa); Robert Gardner; Willian Ferney Gardner; George N. Gardiner & Co.; C.J. Garland; Garnett & Horsfalls; Jeremiah & Thomas Garnett; John Garnett; Thomas Garnett; Robert Garnett, Sons & Co.; Garnock, Bibby & Co.; Thomas N. Garratt; Garston & Co.; E. & J.H. Garston & Co.; A. Gavin; Gellatly, Hankey & Co.; R. Gerrard; A.J. Gibbon; Gibbs, Bright & Co.; W. Gibson; George Gibson & Co.; Bartholomew Charles Gidley; H.R. Gilbank; Janet Giles; Robert Gilkison; Robert Gill; Gillan, John & Co.; A. Gillies & Co.; Girvin & Slater; John McAdam Gladstone (of Canton); Glasgow, Royal Exchange Room (also Committee of Management of the Royal Exchange Room, Glasgow); Duncan Glass (of Jardine, Matheson & Co.); Richard Glasspoole; Glover & Dunn; Glover, Dow & Co.; Charles H. Glyn; James Goddard; Edward Goodchild; Alexander Thomas Gordon; James Gordon; R.F. Gordon; Gordon & Crawford; Allan C. Gow & Co.; J. Graham (Edwin Firth & Sons, Heckmondwicke); William Graham Junior (Lancefield Spinning Co.); William Graham & Co.; William Graham & Son.; William & Alexander Graham & Co.; William & Robert Graham & Co.; George Alexander Grainger (formerly of P.&O.); John & Robert Grant; William Grant & Brothers; John R. Graves; George Gray (of Manchester); H. Gray (of John Stuart & Co.); John Henry Gray; Robert Gray; John R. Greaves; Green Cleveland & Co.; Frederick W. Green (at Bristol); Joseph Green & Co.; Greenshields & Co.; John Greenwood; Walter Greenwood; Gregor Turnbull & Co.; Alfred Gregory; Gregson, Melville & Co.; E. Grether; John P. Griffith (of the 'Ann'); Francis Hamilton Grove; J. Grove; J. & R. Guild; G.P. Gunnis & Co.; J.A. Guthrie; Samuel Gutsell (brother of Isaac).

Hagues, Cook & Wormald; Haigh, Thomas & Co.; John Hall & Co.; Hall Brothers; Hall, Russell & Co.; Halliday Fox & Co.; Richard Farr Hamilton (of Jardine, Matheson & Co.); Hamilton, Gray & Co.; Hamilton, James & Co.; Thomas Hamlin & Co.; A.G. Handyside & Co., Leith; Hanwood & Co.; Richard Goddard Hare Clarges; Peter Hamilton; John Hardman; Horatio Hardy; Hargrove Fergusson & Co.; Hargrove, Fergusson & Jackson; Joseph Harkom; H. Harris; H.R. Harris; Thomas & James Harrison; T.F. Harrison; Harrison Brothers & Co.; John Harrold; Henry L. Hart (Captain of the 'Stornaway'); J. Hart; W. Hart; J.C. Harter & Co.; Hartley, Bernard & Co.; J. & W.B. Harvey; S.T. Hassell; William Hastings (of Jardine, Matheson & Co.); George J. Hay; R. Hayward; Emily H. Head; Augustine Heard Jnr; M.E. Heigho; G.R. Heise; James Henderson; William Henderson; C.P. Henderson & Co.; Patrick Henderson & Co.; Robert Henderson & Sons.; A. & S. Henry & Co.; William Herron; [ ] Heugh; Heugh, Balfour & Co.; Heugh, Dunlop & Co.; Benjamin Heywood & Co.; Richard Hicks & Co.; T. Higgin; Edward Higgin & Co.; John Higson (father of John Frederick Higson); John Frederick Higson (of Jardine, Matheson & Co.); Higson West & Co.; Charles E. Hill (of Thomas Hunt & Co.); John C. Hill; Richard Hill; S.B. Hill; Thomas G. Hill & Co.; Charles Hill & Sons; Robert Hinde & Co.; John Hine (Captain of the 'Earl of Balcarres'); H.J. Hinschberg; R. Hodge (clerk of Jardine, Matheson & Co. and served on the 'Adventure' and 'Wild Wave'); Thomas Hodgson; Archibald Hogg; William Hogg; Holliday, Wise & Co.; Henry Holmes (of Sunderland and London); Thomas Holmes; Holmes & Westoll; Holmes, Westoll & Co.; G.C. Holmested; James Holsner; N. Holt; 'Hong Kong Times'; Robert Hopwood & Son; William Henry Hornby & Co.; George Horrocks; James Hosack & Co.; Horsfall & Co.; Henry R. Hoskins; John Houldsworth & Co.; Peter Hourston; Robert Alexander Houstoun; Cephas Howard & Co.; W. & C. Howard & Co.; James Howden & Co.; Augustus Howell (of Jardine, Matheson & Co.); Joshua Hoyle & Sons Ltd; R. Hudleston; John W. Hughes; Mary Grant Hughes (Mary Grant Macpherson; sister of A.W. Macpherson); S. Hughes; Thomas Hughes; Hull Flax & Cotton Mill Company; James William Humphrey; James Humphreys; Edward Hunt; Thomas Hunt & Co.; Hunt & Tyndale; A.J. Hunter; Thomas Hunter (of Sunderland); W. Forbes Hunter & Co.; Stephen Huntly & Sons; R. Hopwood Hutchinson; Hutchinson & McIntyre; Alexander Hutchison (Captain of the 'Rona', 'Clan Alpine' and 'Lancefield'); Hutchison & Co.; Frederick Huth & Co.; Thomas Hyde.

G.P Inge; John Ingham & Co.; A. & J. Inglis; Alexander Ingram; Alexander Ingram & Co.; Thomas Inman; James Innes; John Innes; Peter Iredale; F. Ireland; James Irvine.

Henry B. Jackson; Thomas R. Jackson; George Jacson; Jaffé Brothers; W.E. James; William James Son & Co.; William Jamieson (Captain of the 'William Stewart', 'Lord of the Isles' and 'Guinevere'); Jamieson, McCracken & Co.; Sir Jamsetjee Jejeebhoy, 1st Baronet; Robert C. Janion; Janssen, Vincent & Wendt; [ ] Jardine; Alexander Jardine (of Canton); Andrew Jardine; Joseph Jardine; Sir Robert Jardine, 1st Baronet; William Jardine; Jardine, Skinner & Co.; Francis Jauncey (of the 'Austen' and 'Governor Findlay'); H.W. Jauncey (of the 'Folkestone'); William John; George Johnston; H. Johnson; H.W. Johnson (Captain of the 'Invisible'); Robert Johnson; Fawcett Johnston; Andrew Johnstone; John Johnstone; Elizabeth J. Jones; J.P. Jones; Captain Robert L. Jones; H.J. Jordan; B.R. Joyner; Colin Junor.

Kay, Finlay & Co.; John Keane; Arthur Saunders Keating; Alexander R. Kelley; John R. Kelso; F. Kemp; J. Kemp Jnr.; Henry Kendall; W. Kennedy; W.E. Kent; Thomas H. Kerfoot; John Kerr; R.J. Kerr; Kerr, Wilson & Co.; [ ] Keswick; William Keswick; George M. Kidd; William Killey & Co.; R.A. King; David Kinghorn; John Kirkland & Son; Kirkstall Forge & Co.; M.J. Knight (Captain of the 'Leander'); C.H. Knight & Co. (of London, Manchester and Liverpool).

R. Laidlaw & Son; Laing Brothers; Laird Brothers; Lucy Laker; J.D. Lamb; Robert Lamb; Janet Lambie; John Lamont; W.J. Lamport; Lancaster Shipowners' Co. Ltd; Lancefield Spinning Co.; F. Large; Thomas Larkins (Captain of H.C.S. 'Marquis of Camden'); John Lawson & Son; Robert H. Lauder; Edward Laurence; David Law; James Law; Lieutenant Colonel Samuel Crozier Law; Arthur P. Law & Co.; Learoyd Brothers; Lediard, Jones & Mortimer; Frederick Ledward; Leech, Harrison & Forwood; Leech & Harrison; Leeds Forge Co. Ltd; Andrew Leighton & Co. (before Andrew Leighton, Russell & Co.); Charles Lemon (of Hull); James Lemon (of Belfast); W. Letham; Levita & Hudson; James & Thomas Lewin; Evan Lewis (father of Captain J.W. Lewis of the 'Cumberland'); William Lewis; J.R. Ligertwood; Edward Little & Co.; T. & H. Littledale & Co.; Lloyd, Matheson & Co.; Charles Lodge; J. Lodge (of Fielden Bros. & Co.); London & Glasgow Engineering & Iron Shipbuilding Company Ltd; Edward Longton; Daniel Louttit; John Low; John Lowe; John Lowson & Son; William Lucy; Mary Luscombe; Richard Luscombe; Luzon Sugar Refinery Ltd; George Lyall; Lyall, Still & Co.; Charles William Lyle; Mary Theresa Lyon.

Daniel McAlister (of Stornoway); James Macandrew; John McArthur (at Newchwang); Hugh McCallum (Ph.C., M.P.S., Member of Society of Analysts); William MacCann & Son; W. McCartney; John McClure (of Garliestown, Wigtownshire); Thomas McClure; William McClure & Son; John McCulloch; James MacCunn; James MacCunn & Co.; John MacCunn; John McDiarmid; McDiarmid & Greenshields; McDiarmid, Greenshields & Co.; Donald Macdonald (of Skeabost by Portree); D. &. J. Macdonald; D.D. Macdonald; Emily Macdonald (aunt of A.W. Macpherson); Helen Macdonald; James Macdonald; K. Macdonald; J. Macdonald & Son; Donald Macdougall (of Inverness); John Macdougall; Donald Macdougall & Co.; A. Macfarlane; Macfie Campbell & Co.; Macfie Graham & Co.; D. McGeoch; William C. McGowan; D. McGregor (of Greenock); Donald McGregor (of Leith); Duncan McGregor & Co.; McGregor, Gow & Co.; John Machan; Archibald McIndoe & Co.; Charles Macintosh; George Macintosh & Co.; James McIntyre; L.H. Macintyre & Co.; Peter Macintyre (Captain of the 'Alfred the Great'); William McIvor (of Glasgow); John Mackay (uncle of James Matheson); A. McKenzie; C.D. Mackenzie; David McKenzie; Sir William Mackenzie (of the 'Governor Findlay'); Mathew Paterson McKerrow; J. & W. Mackinlay; Lauchlan McKinnon Jnr (advocate of Aberdeen); Mackintosh & Co.; James McLaren; Alexander Campbell Maclean (partner, Jardine, Matheson & Co.); James McLean (of A. & D. Edwards & Co.); John McLean; Louisa Maclean (Louisa Macpherson; sister of A.W. Macpherson); Malcolm Anderson Macleod (junior partner, Jardine, Matheson & Co.); McLeod, Houston & Co.; Mrs Helen McLuckie (or Mrs Samuelina McLuckie; née Anderson); William McLuckie; Captain Robert McMurdo; Robert McNaught; P. Macnaughton; Hugh McNeil; James McNutt; J. McPherson (Merrow & Fell, Glasgow); James Macpherson (of Glasgow); Williamina Macpherson (widow of R.W. Macpherson and sister-in-law of A.W. Macpherson); Archibald Macqueen; Farquhar Macqueen (Captain, 'Fort William'); Macvicar & Co.; John Macvicar; Madden & Co.; Charles Magniac (brother of Hollingworth and Daniel); Charles Magniac (eldest son of Hollingworth Magniac); Herbert St Leger Magniac; Hollingworth Magniac; Magniac, Jardine & Co.; Magniac, Smith(s) & Co.; Samuel Mahood; Donald Main (Captain of the 'Tamana'); David Knox Mair; D. John Maitland; Maitland, Ewing & Co.; John Makin; J. Malcolm (of Edinburgh); James L. Man; Manchester & Salford Bank; G.F. Mandley & Co.; Fenton Mangnall; Manlove, Alliott & Co.; Manlove, Alliott, Fryer & Co.; F.J. Manly (Captain of the barque 'Palmetto'); John Marquand; Marshall & Co.; E.P. Martin; Samuel Martin; Martin & Co.; Hannah Eliza Masson; [ ] Matheson; Alexander Matheson; Donald Matheson; Hugh Matheson; Hugh Mackay Matheson; (Nicholas) James Sutherland Matheson (also 'Santiago Thomasen', pseudonym); Matheson & Co.; Matheson & Scott; John Mathie; William Mathieson; Philip Maughan; Mawdsley & Smith; Solomon Mease; Thomas W. Meates (of Matheson & Co.); William Roy Meldrum; John J. Melhuish; Andrew Melrose & Co.; James Cosmo Melvill; George Melville; Henry Leopold Mendel; Samuel Mendel; Samuel Taylor Mendel; W.L. Mereweather; Merrow & Fell; J.N. Meyer; Charles S. Middleton; William Midgely & Sons; Midland Twist Company Ltd; Milburn Brothers; John Miller Jnr & Co.; Miller Brothers (of Glasgow); Samuel Miller; T. Miller; J. Milligan; John Mills (Supercargo, Swedish ship 'Governor Sterling'; at Liverpool in 1835); James Miln (Captain of the 'Vixen' and 'Mahamoodie'); Elizabeth Milne; Milne & Walker; William Milne & Co.; James Milwain; 'Mining Journal, Railway & Commercial Gazette'; William Mirrless & Co.; Alexander Mitchell; Robert Mitchell; Thomas Mitchell; John Moir & Son; Molyneux, Taylor & Co.; Moncreiff, Grove & Co.; Thomas Moncreiff; William Moncreiff (brother of Thomas Moncreiff); A. Mongredien; William F. Monkhouse; Henry Monteith & Co.; John Moore (of Leech Harrison & Forwood, Liverpool); Ralph Moore; Henry Moore & Co.; Harriett Morgan; John Morison; A. Morison & Co.; Richard William Morris; William Morrison (of Dundee); Hugh Morton; R. Mowbray; W.B. Muir; W. Muir; Muir, Brown & Co.; John Munn & Co.; Robert Munro; Murdoch's Nephews; James Nicholas & Jeremiah Murphy; James Nicholas & Jeremiah Murphy & Co.; Murray Syme & Co.; William Muter; W.J. Myers Son & Co.; William Myrtle.

J. Nadin & Co.; Michael Nairn; Lady Elizabeth Napier (wife of 9th Lord Napier); R. Napier (of Glasgow); R. Napier & Sons; Neish & Small; Richard William Nelson; Nelson & Co.; Nelson, Donkin & Co.; Richard Newby; Violet Newmarch; Newport Dry Dock, Wood & Iron Ship Building & Ship Repairing Company Ltd; Thomas George Newton (tea inspector for Jardine, Matheson & Co.); Nicholl & Miller; William L. Nicholson; John Nicholson & Co., Annam; William Nicholson & Sons; Nicholson & McGill; Revd Roderick Nicolson; Niven & Co.; Matthew Stainton Nolloth (Captain of H.M.S. 'Princess Charlotte); G.L. Norcock; Francis J. Norris; N.E. Norway; W.H. Nott & Co.; Novelli & Co.

Ogilvy Gillanders & Co.; Duncan Stewart Oliver (Captain of the 'Lancefield'); Orange & Briard; G. Orange & Co.; Ormrod & Hardcastle; William Orr; Thomas Orrell; Jeremiah O'Shea (of Listowel, Co. Kerry); F. & C. Osler; Miss Honoria O'Sullivan; James Oswald & Co.; Lieutenant John Ouchterlony; Captain Samuel Owen.

Henry John Temple, Lord Palmerston; G. Papini; William Alexander Park (of Jardine, Matheson & Co.); G.S. Parker; Thomas Parker (of Sunderland); Harry Smith Parkes; Charles Parkinson; George Parkyns (of the 'Merope' and Chediston Hall, Suffolk); Parrott & Co.; P.W. Paterson; R.G. Paterson; William Paterson (partner, Jardine, Matheson & Co.); W. Paterson & Co.; J.R. Paton; John P. Paton; William P. Paton; Daniel Patridge (Captain of the 'Hellas', 'Falcon', 'Snipe', 'Lanrick', 'Lady Hayes' and 'Berwick Walls'); David Paulin; Peacock Brothers; Thomas Peake; John Pearce; John Pearce & Co.; William Pearce & Co.; Andrew Littlejohn Pearey (of Jardine, Matheson & Co.); James Pearson (of the 'Lady of the Lake'); Miss M.J. Pearson; Jane Pender; John Pender & Co.; Charles George Guy Perceval (of the British Consular Service); C. Perisby; Charles Peter; Frederick H. Peters; Elizabeth Petherbridge; Petrie & Chapman; Philippi, Lucius & Co.; Philips, Wood & Co.; Phillipps, Shaw & Lowther; Pickford & Co.; F. Pickles; George Pigg; Pilkington Brothers & Co.; [ ] Piton (father of Miss Margaret of Piton); Margaret Piton; Major Alfred George Plomer; Morris Pollock; James Poole & Co.; Porrit, Brother & Austin; Joseph Porrit & Sons; H. Porter; Pow & Fawcus; Thomas Preston (of the 'Hong Kong Times'); Arthur Pring; Edward Prowse; Joshua Prowse & Co.; William Prowse & Co.; John Purvis.

Louisa Quekett (before Louisa Webster); Revd William Quekett.

H. Radcliffe; Ebenezer Rae & Sons; G. Bentham Rae; Ramsay, Williamson & Co.; Daniel Rankin (of Victoria Yard, Dumbarton); Rankin & Blackmore, Greenock; Rawson Norton & Co.; Thomas Ray; R. Rayner; John H. Read; David Rees (Captain of the 'Corsair'; of Cromar, Scott & Co., Liverpool); John Rees (Captain of the 'Dansborg', 'Kronberg', 'Colonel Young', 'Austin' and 'Lady Hayes'); John Reid (of Glasgow); John Rae Reid; Reid & Whiteman, Glasgow; Reid, Irving & Co.; Reiss Brothers; Mrs Jessie Rennie; John L. Rennie; John Renton; James Richards; James Richardson & Co.; Mrs E. Riches; Isabella Rideout (cousin of A.W. Macpherson); John Ridgway; John Ridgway & Co.; Thomas Ripley; William Ritchie (of Joshua Hoyle & Sons Ltd, Manchester); A.A. Ritchie & Co.; J.W. Robberds & Co.; L. Roberts; Alexander Robertson; J.W. Robertson; John Robertson (of Muir, Brown & Co.); William John Robertson; Robertson & Co. (of Liverpool, London and Manchester); Robertson & Ewing; George Best Robinson; John Robinson (of South Shields); Joseph Rodgers & Sons; Robert Rodgers & Co.; Rodgett Brothers; Edward Rodgett; John Rodgett; Miles Rodgett; John Rodham; Elizabeth Rolfe; Robert Rolfe (of Bocking); George Rorie (Captain of the 'Lanrick', 'J.H. Becker' and 'Pathfinder'); John Roskell (Captain of the 'Thebes' and 'Thales'); Hercules George Robert Robinson, Lord Rosmead (also Sir Hercules George Robert Robinson); Mrs S. Rogers (wife of William Rogers); William Rogers; John Roscorla; Christiana Rose; William Rose & Co.; Alexander Ross; James Ross; Thomas Ross (of Hull); William Ross; Ross & Boden; William Ross & Co.; Ross, Skolfield & Co.; Ross Vidal & Co.; W. Rotheram; W. Rotheram & Co.; A. Rothkugel; Charles Mayer de Rothschild & Sons; William Rowe; H. Vernon Russell (Captain of S.S. 'Corea' and S.S. 'Appin'); William Fellowes Russell (Thomas Hunt & Co.); C.G. Rutherford; Rutherfurd Brothers; Rutter & Trotter (solicitors, London).; Joseph Rylands (of Hull Flax & Cotton Mill Co.).

D'Auvergne de Ste Croix (of the 'Wingsang'); Rachel de Ste Croix; J.J. Sale & Sons; Sandbach, Tinne & Co.; William Sanderson; Sanderson, Frys, Fox & Co.; Saunders, Needham & Co.; Frederic H. Sawyer; Robert Sayle; Sayle & Co.; Robert Schaw & Co.; Schunck, Souchay & Co.; Leo Schuster; C.W. Scott; Isaac Scott; John Scott (of Edinburgh; W.S.); John Scott (of Matheson & Scott and Scott, Meldrum & Co.); John B. Scott; T. Scott (Captain of the 'Confucius'); William Scott (L.R.C.S. Edinburgh); William Scott (of St Boswells, Roxburghshire); Scott, Meldrum & Co.; David Scott, Richmond & Co.; Scottish Life Assurance Co. Ltd; Seater, White & Co.; Service & Workman; William M. Selwyn; Shallcross & Higham; John Shand; Shanghai, Chairman of Municipal for Foreign Settlements of, North of the Yank King Pang; Thomas Sharer (of Sunderland); James Shaw; John Shaw & Sons; Peter Sheen (Captain of the 'Claro'); Thomas Shiels & Co.; Eccles Shorrock; Eccles Shorrock, Brothers & Co.; John Short; Edward Shotton & Co.; John J. Shute; Margaret Shute; W.S. Shuttleworth; G. & J. Sidebottom; J. & W. Sidebottom & Co.; John Siltzer & Co.; Simon & Co.; Helen Simpson; Jessie Simpson; Simpson Scott & Co.; Charles Binny Skinner; W. Sleeman; Mrs Isabella Smellie (Miss Isabella Anderson); Matthew Smellie; E.H.O. Smith (of Sunderland); George Smith & Sons; George Mackrill Smith; Gilbert Smith (of Robert Smith & Co., Manchester); James Smith (of Fletcher Alexander & Co., London); James Adam Smith; John Smith (of Leith); John Abel Smith (partner, Magniac, Smiths & Co.); Thomas Smith (of the 'Carnarvon Castle'); H.C. Smith & Co.; James Adam Smith & Co.; Robert Smith & Co., Manchester; Smith & Rawson; Smith, Constable & Co.; Smith, Macleod & Co.; Smith, Preston & Co.; Alexander Smyth & Co.; Robert Snelling; James Sorley; W.J. Southwaite; E. Southworth; John Sparks & Co.; R. & T. Speir; F.S. Spiers; Gavin Spiers; J.B. Sprott; Stanfeld Brown & Co.; Joseph Stanton (Captain of H.C.S. 'General Harris'); William Stanton & Sons; J.J. Starkey; James Starkey & Co.; J. Steel; Thomas Steele; Thomas Stenhouse; Alexander Stephens & Sons; Thomas Stanley Stephenson; R. White Stevens; John W. Stevenson (Captain of the 'Khimjee Oodowjee' and 'Euphrates'); Andrew & James Stewart; Charles Stewart (of Inverness); H.W. Stewart; J. & W. Stewart; Captain John Stewart; William Stewart (partner, Jardine, Matheson & Co.); Stewart, Thomson & Co.; Maria (Mary) Elizabeth Frederica Stewart-Mackenzie; Charles Frederick Still; James Stirrat; C. Stock; Joachim Hayward Stocqueler (editor and proprietor, 'Englishman'); Stoddart Brothers; Daniel Stone; William Storey (Captain of the 'Spartan' and 'Herald'); James Stott (Captain, barque 'Kate'); George Strachan; J.G. Strachan; William Strachan (Captain of the 'Lady Hayes'); O. Strahlborn; Strakers & Love; Henry Francis Strange (Major, 26th Cameronians); Dr. R. Strange; Alexander Stronach; Stuart & Cheyne; Stuart & Douglas; John Stuart & Co.; Stuckey & Bagehots; Samuel Sudlow; Sully & Stowe; J. Suter Jnr.; T. Sutton; Swainson, Birley & Co.; John E. Swan & Brothers; Thomas Swinton; Archibald Sword; Richard Sword.

Alexander W. Taylor (formerly Captain of the 'Sir William Wallace' and Captain of the 'City of Aberdeen'); H.S. Taylor; W.O. Taylor; Taylor Brothers & Co.; Taylor, Potter & Co.; W.O. Taylor & Co.; James Tee; James Templeton; John Templeton; John Templeton & Co., Canton; Andrew Tennent; John Thacker; Maria Thacker; Thomas Theobald; William Thom (Chief Officer, 'Lady Hayes'); Thom & Struthers; Samuel Thomas; Edward Thomason; Clement Thompson; John S. Thompson (Hull Flax & Cotton Mills); Richard Thompson (formerly Captain of the 'Dumfries'); Robert Thompson (solicitor, Secretary's Office, G.P.O., Dublin); Thomas Thompson (of Sunderland); William Thompson (of Liverpool; of Thompson Anderson & Co.); Wiliam Thompson (of Belfast); William Thompson & Co. (of Liverpool); A. Thomson (of Bonside, near Linlingow); Alexander Thomson (of Grangemouth); Andrew Thomson (of Musselburgh); Revd Charles Thomson (Free Church, Wick; father of F.B. Thomson); George Thomson (Captain of the 'Ettrick', 'Viola', 'Lanrick' and 'Carthage'); John Thomson (for Alexander Thomson); John Gibson Thomson; Thomson Anderson & Co.; John Gibson Thomson & Co. (of Colombo & Galle); Thomson, Finlay & Co.; William Thomson & Co., Leith; Robert Thomson & Son; Sir John Tobin; Peter Tod; Charles Todd; H. Topping (of Fleet, Hampshire); Frances Anne Trevelyan (wife of Revd George Trevelyan); Robert Trotter; C.J.R. Troup; James Tulloch Jnr; Edwin Turner; Eliza Turner; Revd John Fisher Turner; Mary Croft Turner (wife of Richard Turner); Thomas Jacob Turner (Indian Civil Service); Richard Turner & Co., Canton; John Turner & Sons; [ ] Tutton (Captain of S.S. 'Historian'); Richard R. Tyers; William and James Tyrer.

James Brabazon Urmston.

John Vaux (of the 'Anonyma' and 'Balcarres'); Horatio Vertue; Stephen Vertue Jnr; Fulford Vicary; Vining Killey & Co.

C. Wahlers; Walker & Co.; John Walker & Co. (of Greenock); Walker, Borradaile & Co.; Walker, Holden & Hughes; William Walkinshaw (of Turner & Co., Canton, and the Hong Kong & Canton Steam Packet Co.); Walkinshaw Adam & Co.; William Ward; Jervis Robert Wardley; A. Wardrop; John Warrack & Co.; George Watson (of Sunderland); George de B. Watson (of Edinburgh); J.H. Watson (of the 'Trafalgar'); John Watson (of Canton); Samuel Thomas Watson; John Way (formerly Captain of the 'Rantipole'); David Webster; Robert Grant Webster; J. Webster & Sons; Webster Steel & Co.; Thomas Weeding; Western Bank of Scotland; West India & Pacific Steam Ship Co. Ltd; Henry Burton Weston; James Brown Westray; West Watson & Son; Henry Wheatley; Ellen E. Whereat; Thomas Whitaker; Matilda White; William C. Whitehead; J. Whittaker & Co.; James Whittall; Whittall, Lenox & Co.; J.H. Whittle; Henry Whittle & Co.; Mark Whitwell & Son; T.D. Widdos; Charles Wigg; Richard Wigzell (Captain, barque 'Bankside'; later at Sunderland); James Wilkie; [ ] Wilkinson (Captain of the S.S. 'Bellona'); Charles Wilkinson; J. Wilkinson (of Robert Hinde & Co., Manchester); James W. Will; John Williams; Richard C. Williams; Thomas Brooking Williams; Thomas Brooking Williams Jnr.; William Williams (W.H. Nott & Co.); Thomas Williamson (of Leith); Charles Willis (tea-taster for Jardine, Matheson & Co.); Willis & Co.; William Willmett; Alexander Wilson; Charles M. Wilson; David Wilson (of the 'Hercules'); George Henry Wilson (Captain, 26th Cameronians); George P. Wilson (Chief Officer on the 'Tamerlane'); H. Wilson (of Liverpool); Wilson & Anderson; Robert Wise & Co.; M.H. Wiseman; George William Wood; James M. Wood; James M. Wood Jnr; George Woolley; George Woolley & Co.; Margaret Helena Woosnam; Richard Woosnam; Arthington Worsley; Henry Wright (partner, Jardine, Matheson & Co.); J. Wright (of Glasgow); J. Wright (of Liverpool); John Innes Wright.

Yates & Brodribb; York & Sheepshanks; C.D. Young & Co.

Zill & Schwabe; R. Zwilchenbart & Co.