There are 20,751 principal letters and 63 supplementary letters. The correspondents include the following names:

Edwin Morton Abbott; R.B. Abbott; Aberdare Patent Steam Fuel Company Ltd; Acclimatisation Society of Great Britain; William Edward Acraman; Acraman & Co.; Acraman, Thorne & Co.; Adam, Skinner & Co.; E.L. Adams; Henry Adams; Alexander Adamson; J.L. Adamson; William Adamson; Adamson & Ronaldson; Henry Unwin Addington; Aders & Hogg; Agie & Insinger, Antwerp; Edward T. Agnis; Agra & United Service Bank Ltd; James Akroyd & Son; James Akroyd & Son Ltd; Charles Alcock; J. Forster Alcock; Aldridge & Blackwell; Alexander & Co.; Charles Edward Alforth; Robert Gervase Alford; Alexander Alisch; Alexander Alisch & Co., Tientsin; James Allan (Secretary of P. &.O., London); John Allan (Agent of Gledstanes, Drysdale & Co. in Bengal and member of Bruce, Allan & Co.); John Allan (shipowner); John H. Allan; John Allan & Sons; William Allen; Frances Campbell Alley (sister of John Shaw); John H. Alley; Frederick P. Alleyn; Alliance Bank Ltd; Alliance Life & Fire Assurance Office; Alliance Marine Assurance Co.; Richard Alsager; Alt & Co., Nagasaki; Henry Amery; Francis Anderson (Captain of the 'Mars'); Captain George Cobham Anderson (Marine Superintendent, Jardine Matheson, Hong Kong); James Anderson (of Anderson, Thomson & Co.; Anderson, Anderson & Co.; and the Nelson Dock Co. Ltd); James George Skelton Anderson (of Anderson, Anderson & Co.); James S. Anderson; Robert Anderson (of Robert Anderson & Co., Kiukiang and Hankow); William Henry Anderson; Anderson & Co.; Robert Anderson & Co.; Anderson, Thomson & Co.; Anderson, Tritton & Co.; Anderson, Wise & Co.; Frederick Andres; W. Andrews (of McCallan & Gould); William Andrews (of the Indo-European Telegraph Co. Ltd); Antelme, Patterson & Co.; Frederick Appleford; Archibald Francis Arbuthnot; Arbuthnot, Latham & Co.; William Ardlie (Captain of the 'Ganges'); F. Argenti; Argenti, Sechiari & Co.; Arkell & Tufts; Arlès-Dufour & Co.; George Armstrong; Sir W.G. Armstrong & Co.; Armstrong & Goodall; Armstrong, Goodall & Chilton; Ashurst, Morris, Crisp & Co.; Ashurst, Son & Morris; Richard Palmer Ashton (of Jardine Matheson, Hong Kong); William Atchison; C.W. Austin; Hugh Piercy Austin (of Jardine, Matheson & Co.); Walter H. Austin; Australian Agricultural Co.; George B. Aylmore (Secretary, Hong Kong Club).

E. Baber; J. Bagshaw; Thomas Bailey; Bailey, Shaw, Smith & Bailey; Joseph Bainbridge; John Baker (of Baker & Rudderforth); R.B. Baker (Captain of the 'Earl of Balcarres' and 'Singapore'); Baker & Co. (of St Helena); Richard Baker & Co.; Joseph Balfour; Balfour & Co.; Samuel Ball; W.E. Ball; Bank of Australasia; Bank of British North America; Bank of New South Wales; Bank of South Australia; James Bannerman (of the East India Co.); Captain Barber (of the 'Pole Star'); J.W. Barber; Charles Barber & Co.; Barber Brothers; Barber, Neate & Co.; Barber, Nephew & Co.; Barber, Simpson & Co.; John Thomas Barclay; Barclay & Friend; Barclay Brothers & Co.; Baring, Brothers & Co.; James Barker; C. Barnes (of Spode & Copeland); William George Barnes; Barnes Brothers & Co.; Alexander Barneveld & Co.; S.M. Barrera; Enrique M. Barretto; B.A. Barretto & Co.; Richard & John Barrow; Thomas William Barrow; Alfred Barton; Edward William Batt (of Jardine, Matheson & Co., then G. Barnet & Co.); John Batt; John Batt & Co.; Frederick William Baumann (of the London & Hanseatic Bank Ltd); George Bayley; H. Bayley; J.A. Bayley; John Edward George Bayley; Lewis C. Bayley (Captain of the 'Gresham'); Captain H.P. Baylis; William Baynes; Bazett, Colvin, Crawford & Co.; Bazett, Farquhar, Crawford & Co.; Daniel Beale; T.G. Beaumont; William Beckett (Captain of the 'Clan Alpine', 'Wild Wave', 'James Shepherd', S.S. 'Unadilla' and 'Flying Spur'); Charles Bedell; Charles Beeching; Beith, Stevenson & Co.; R.T. Bell; Thomas Bell (of Clapham, London); George Bell & Co.; Bell & Grant; Bell, Carr, Dodgson & Co.; John Bell-Irving; [ ] Bennett (Secretary, Lloyds); Robert Benson & Co.; G. Berans; William Berry; Thomaz Maria Bessone (of Lisbon); Walter Angus Bethune; Cole and Harris Bevan; Harris and Garrard Bevan; [ ] Beveridge; Henry Beveridge; Bilbe, Thomas & Co.; Torben Bille; Thomas A. Binckes; Biphosphated Guano Co. Ltd; Sir Thomas Bernard Birch, 2nd Baronet; George Birdseye; Bischoff & Coxe; Bischoff, Bompas & Bischoff; Bischoff, Coxe & Bompass (Bischoff & Co.); A. Black; George & Robert Blackburn; George H. Blackburn & Co.; Blackburn, Temple & Robinson; Adam Blacklock (Captain of the 'Lady Agnes Duff' and 'Macduff'); A. Blackwell; Blackwood & Gordon; E.T. Blair; Thomas Blair; Helen Blake; Block, Grey & Block; Blyth, Greene & Co.; Henry George Bohn; Henry Bolger; Thomas & William Bolitho; Captain Charles James Bolton; Bomanjee & Ardaseer Hormasjee; Henry Bonham; R. Booth; S.L. Borkheim; Borneo Company Ltd; William Bosanquet (supercargo); Bosanquet, Curtis & Co.; John Boulcott & Co.; Charles Bovet; [ ] Bowers; William Bowler; H. Bowring; John Bowring; John Charles Bowring; Archibald Boyd; William Sprott Boyd (also Thomas Podé, pseudonym); L. Boyle; Frederick Braby & Co. Ltd; C. Bradford; George Thomas Braine; William Braine; William Bramston; Richard Brandstelter & Co.; William Brandt's, Sons & Co.; Brass & Stanes; C. Braun; Isidor Braun; G. Brenier; William Henry Brereton; P.L. Breslauer; C.H. Briand; George Roland Briggs; Henry Bristow; Henry L. Bristow; Maria Francisca Bristow (Maria Francisca Ullman); British Fresh Meat Preserver Co.; British Syrian Relief Fund; Mrs G. Brixey; William Broadhurst & Co.; John Broadwood & Sons; R.T. Brock; John & Thomas Brocklehurst & Sons; John Brodie; P. Broë; S. Brookes; Brooks & Du Bois; William Broughall; David Brown (Alliance Bank); E. Brown; John Brown; Thomas Brown (Captain of the 'Duke of Roxburgh'); W.S. Brown; William Brown; Brown & Co., Australia and London; Brown & Co.; George & James Brown & Co.; Brown, Dunn, Salmon & Co.; Brown, Shipley & Co.; John Browne; R. Browne (Fortnum, Mason & Co.); William Alfred Browne (War Office); George Barclay Bruce; William Bruce; Frederick Bryant & Davies; W. Brydon; Walter Buchanan; F.T. Buckland; Buckles, Bagster & Buckle; Edward La Trobe Budd & Co.; Francis Bulkeley Bulkeley-Johnson (also Francis Bulkeley Johnson, afterwards Bulkeley-Johnson); Jane Bulkeley-Johnson (also Jane Johnson, afterwards Jane Bulkeley-Johnson); B. Bullen; Arthur William Buller; James & George Bulloch & Co.; James Burchell Jnr; Bureau Veritas; Richard Burgass; James Burness & Sons; J.B. Burnett (Captain of H.C.S. 'Thomas Grenville'); William & John Burnie; John H. Bushby & Co.; Richard Butt; Butterfield Brothers; W.T. Butterwick; James Buttivant; Arthur Byass; Charles J. Byass; R. Nicholl Byass; Robert Blake Byass; Robert Blake Byass & Co.

George Whittingham Caine (Consular Service); Call, Marten & Co.; John Cameron (of Saunders & Cameron); Cameron & Saunders; John Campbell; John Campbell (owner of the 'Macqueen'); James Campbell & Co.; Campbell, Young & Co.; J.M. Canny; Canton Union Insurance Society; Jasper Capper; Cargills, Joachim & Co.; C.R. Carlin (of McGregor, Gow & Co.); Carlisle & Co.; Sarah Carlson; Carnegy & Co.; William Carr (Captain of the 'Mangles', 'Mercury', 'Vixen' and 'Hellas'); W. Carrol; Henry Carter; J. Carter; John Carter; Robert Carter & Co.; Robert Cass; Dudley Cater; John W. Cater, Inman & Co.; J. Catherwood; W. Catterns; Cavan, Brothers & Co.; Cavan, Lubbock & Co.; Henry Cayley; Auguste Cellérier; Cenqua; Chalmers, Guthrie & Co.; H. Chaplin; F. Chapman (Chapman, King & Co., Shanghai); F. Chapman (McLean Bros & Rigg); H.W. Chapman; Thomas H. Chapman (Dent & Co.); John Chapman & Co.; Chartered Bank of India, Australia & China; Chauncy & Lang; Arthur Cheyne (Jardine, Matheson & Co.); Child & Co.; William Chillingworth; China Sugar Refinery, Hong Kong; China Trans-Pacific Steamship Company Ltd; William Chisolm; C. Christensen; Robert Christie & Co.; Churchill & Sim; City Bank; Clapham & Comins; Thomas Clarance; David Clark; Thomas Clark (Denny, Clark & Co.); William Stanley Clarke; Clarke, Son & Rawlins; Horace Clarkson & Co.; John E. Cleaver; James Clegg & Co.; John Clements; William Clifford (of the 'Ettrick' and 'Reiver'); John Clinch; T. Arthur Clowes; Clugston, Chapman & Co.; George Cobb Jnr (son of Captain Cobb); Astley & Charles Cock; J.C. Cockburn; Cockburn Brothers & Co.; Cockburn's United Service Agnecy Society; Cockerell & Co.; Charles Cockerell & Co.; Cockerell, Larpent & Co.; Cockerell, Trail & Co.; George Ward Cole; Frederick William Coles; Alexander Collie & Co.; Thomas Collingwood; J.W. Collins; Francis Collison & Co.; Collyns & Co.; Colonial Bank of New Zealand; Colonial Company Ltd; Comptoir d'Escompte de Paris; Charles Spencer Compton; James Patfield Cook (partner, Thomas Hunt & Co.); Cooke & Co.; J. Thomas Cookson; Cookson, Cuthbert & Co.; Thomas Cooper; Thomas Cooper & Co.; William Taylor Copeland; Copeland & Garrett; Charles Copland; Copland & Co.; Copland, Barnes & Co.; Corcoran, Witt & Co.; Seymour Corfield; Henry Cormack; J. da Costa; Cotesworth & Powell; James Cousens; R.W. Cousens & Co.; R.W. Cousens, Atchison & Co.; Coutts & Co.; John Cow; Cowasjee Pallanjee (Cawasjee Pallanjee); Gilbert Cowie; Henry Cowell; Revd Hugh Cowie; Thomas Stock Cowie; Margaret G. Cowing; John & Frederick Cowper & Co.; Frederick James Cox; Mary Cox; Richard Henry Cox (of H.C.S. 'Duchess of Atholl'); Cox & Co.; Philip Smith Coxe; John Coxhead; William Cragg; Robert Craig (of McGregor, Gow & Co.); Robert Craig (Jardine, Matheson & Co., Swatow); Charles Craik; Cramerus & Co.; P. Cran; Crawford, Colvin & Co.; Robert Wigram Crawford; William Crawford (father of R.W. Crawford); Crédit Agricole; Crédit Lyonnais; A. Creed; T. Croaker; J.F. Crockett (Captain of the 'Hellespont' and 'Clan Alpine'); George Croshaw & Co.; Crosse & Blackwell; William S. Croudace; Alexander Crowe; Alexander Crowe & Co.; G.B. Crozier; John Cruickshank (for W.O. Young); Cruickshank & Ring; Humphry Ewing Crum Ewing (Humphry Ewing Crum); John Dick Crum Ewing; John Cryder; Andrew Currie; John Currie (of the Bank of New South Wales); Curries & Co.; Cursetjee Bomanjee; William Curtis (of the 'Hong Kong Times'); F. Egerton Cutler; Cutler & Co.; Cutler, Palmer & Co.

Dakin Brothers; Thomas Bellamy Dale; Dalgety, Du Croz & Co.; John Grant Dalglish (B.A., Cantab); Alexander Grant Dallas; Dallas & Coles; Arthur Cecil Daniell; Edward M. Daniell; Daniell & Co.; Daniell & Dickinson; Daniell, King & Co.; W. Darby (Captain of the 'Mary Ann'); Darley & Butler; Darthez Brothers; Daunt & Senior; W.S. Davidson; James Jeremiah Davis (Captain of the 'Austen', 'Lady M. Wood' and 'Arabia'); Davy, Yates & Routledge; Dax & Alger; Elizabeth Catherine Day; Albert Deacon; Edmund & Albert Deacon; James Denison & Co.; Dennistoun, Cross & Co.; George Denny; Peter Denny; William Denny & Brothers; Dent & Co.; Dent Brothers & Co.; Dent, Palmer & Co.; Dent, Thomas & Co.; William Fane De Salis; Desgrand, Fordati & Co.; James Vincent Desgrand; Louis Desgrand & Co.; Desgrand père et fils; John Deverill; Deverill & Titterton; Matthew Theodosius Denis De Vitre; Devitt & Moore; Alexander Mitchell Dewar; W. Diamond; George Dibley; W. Dickinson (of H.C.S. 'Duchess of Atholl'); Dickinson, Akroyd & Co.; Willian Dickinson & Co.; Thomas F. Dickson; William Dickson; William Dickson & Co.; C. Digby; Robert Diggles; Samuel Dobree & Sons; Carl Edvard van Dockum; Horatio Dodd; Charles Dolby; J.W. Domoney; Dover & Norton; John Doveton; Dow & Co., Shanghai; G.G. Downes; Drake, Kleinwort & Cohen; Edward Z. Dresden; Andrew Mortimer, Andrew Robert, Harvey, Robert, Edgar Atheling, George James and Alfred Manners Drummond; Andrew Robert, Harvey, Robert, Edgar Atheling, George, James, Alfred Manners and Frederick Thomas Drummond; Robert, Edgar Atheling, George James and Allan Harvey Drummond; A.G. Dryhurst; George Duddell; William Duff; Albert Curtis Dulcken; Duncan Dunbar; Executors of Duncan Dunbar; Duncan Dunbar & Sons; George Duncan; George Duncan & Co.; John Hart Dunne (Major commanding 99th Regiment); Durant & Co.; E. Durant & Co.; Daniel D. Dymes; Dyneley & Gatty.

[ ] Early; Easton, Amos & Sons; Francis Ede & Son; Francis Ede, Son & Co.; E.D. Edgell; A.R. Edmonds; Cyrus R. Edmonds; J. Edwards (for C. Shaw Lovell); Thomas Dyer Edwards (Edwards & Hunter); Conrad Ehrensperger & Co.; Raymond A. Eldred; Eley Brothers Ltd; Elkan & Co.; John Elliott; Henry Ellis; John U. Ellis (of H.C.S. 'Vansittart'); Henry Ellis & Sons; Ellis, Parker & Clarke; A. Ellissen & Co., Hong Kong; Ellis, Willis & Fickling; John S. Elmore & Co.; Edward Elmslie; Henry Collins Endicott; James Bridges Endicott (uncle of Henry C. Endicott); Sarah A. Endicott; Francis Augustus Engelbach; Lewis Edward Engelbach; Robert Escombe; Escombe Brothers & Co.; Victor Esteban; Charles S. Evans (Captain of the 'Mermaid'); J.J. Evans; W. Herbert Evans; Evans & McNair; W. Every; Ewart, Maccaughey & Co.; Ewing, Nairne & Co.; Trustees of Exchin (Eschin, otherwise Loqua); Réné Eymard.

Fairlie, Bonham & Co.; Fairlie, Clark, Innis & Co.; William Falconer; R.W. Fall; William Fallowfield; Charles Farlow; William E. Farrer; C.A. Fearon; William Felgate & Co.; James Fergusson; James Fernley; Fielden Brothers & Co.; Frederick Fillmore; Thomas Finch; Findlay, Durham & Brodie; Alexander Struthers Finlay; Robert Finlay; Finlay, Campbell & Co.; Finlay, Hodgson & Co.; A. Firkins; Francis Helme Firth; Edwin Firth & Sons; Edmund Gardiner Fishbourne; J. Fisher (for Robert Fraser & Co.); Fisher, Son & Co.; Ellis Fletcher; Fletcher, Alexander & Co.; Fletcher & Co.; W.F. Flower; H.G. Floyd; John Follett; Sir Charles Forbes, 3rd Baronet; Duncan Forbes (Captain of the 'Lady Hayes', 'Folkestone' and 'Mahamoodie'); Forbes, Forbes & Co.; Alexander Forbes & Smith (of Aberdeen); Mrs Ford (wife of John Ford, 3rd Engineer, S.S. 'Glensannox'); James Ford; N. Ford; James Fordati; Fordati, Coxhead & Co.; John Forster & Co.; Frederick Henry Alexander Forth (Colonial Treasurer, Hong Kong); Foster Brothers; Alexander Fotheringham; Fourdrinier, Hunt & Co.; Lady Jane Franklin; Selim Franklin (?); William Fraser; Rudolph Frentzel; Frere & Forster; Frere, Forster & Co.; Fortnum, Mason & Co.; Robert Fortune; Edward Fox; Thomas Fox (of Forbes, Forbes & Co.); William Edward Franks & Son; Thomas Fraser; Robert Fraser & Co.; Frere, Goodford & Cholmeley; Frere, Goodford & Co.; James William Freshfield Jnr, Charles K. Freshfield and Henry Ray Freshfield; Freshfields' (solicitors); Freshfields & Newman; Freshfields & Williams; John Griffith Frith; Frühling & Göschen; William Storrs Fry; John C. Fulcher (of the 'Pathfinder'); Heinrich Fürst.

Charles Gadd; James Galbraith (Managing Director, Albion Shipping Co., Glasgow); Galbraith, Pembroke & Co.; Galbraith, Stringer, Pembroke & Co.; J. Gallilee (Captain of S.S. 'Africa'); Gamman, Son & Carter; Edward Gandell; James Gardner; Gardner & Urquhart; Gardner, Harter & Kilgour, Manchester; Robert and W. Garnett; Robert Garnett, Sons & Co.; William Paskell Garrard; W.P. Garrard & D'Olier; Thomas Garrett; Francisco Garcia Gaston; Gaston, Girling & Co.; Thomas Gatty; Edward Gellatly; Gellatly, Hankey & Sewell; Gellatly, Hankey, Sewell & Co.; General Register & Record Office of Seamen; Robert Gerrard Jnr; William Duff Gerrard; T.A. Gibb; Anthony Gibbs & Sons; John Giles; S. Gilfillan; Gillespie, Moffatt & Co., London; Gilman & Co.; M. Gilmore; William Ewart Gladstone; Charles S. Glanville; John Hampden Gledstanes; Gledstanes & Co.; Gledstanes, Drysdale & Co.; T.H. Glennie; Thomas Blake Glover; Richard Henry Glyn; Goad, Rigg & Co.; James Goddard; James Goddard & Co., Canton; James Goddard Jnr; John Goddard; John Goddard Jnr; James Goddard Jnr & Co.; William Goode; William Goode & Co.; Alexander Thomas Gordon; R.F. Gordon; Gordon & Gotch; Alexander Henry Göschen; Henry Goulburn; Samuel John Gower (partner, Jardine, Matheson & Co.); A.A. Gower, Nephews & Co.; J.W. Graham; James Graham & Co.; George Alexander Grainger (formerly of P. & O.); Henry Grainger; Alexander Grant (Captain of the 'Jamesina', 'Lord Lowther', 'Castle Huntly' and 'Hercules'); Charles & Clugston Grant; John & Robert Grant; A. Gray; B.G. Gray; Gray, Dawes & Co.; John William Gray; Thomas Gray; Lords Commissioners of Great Britain Admiralty; Great Britain Board of Trade; Lord of Great Britain Treasury; Greek & Oriental Steam Navigation Company; Richard & Henry Green; Robert Green; Samuel Blain Greenshields & Co.; Henry Greenwood (Scott Bell & Co.); Henry McK. Greenwood (McGregor, Gow & Co.); Gregson & Co.; Gregson, Melville & Co.; Gregson, Melville & Knight; Maria Grey; William P. Grey; Griesselich Nebel & Co.; John P. Griffith (of the 'Ann'); Grindlay & Co.; Francis A. Groom (Glover & Co.); Grenfell & Rickards; Francis Hamilton Grove; W. Grosvenor; John Groves; A.J. Grunnel; Charles Gumm; Henry Edmund Gurney; John Gurney; Guthrie, Arbuthnot & Co.; Charles Gutzlaff (Karl Friedrich August Gützlaff).

Charles Andrew Hacket; Thomas Hacket; James A. Hadden & Co.; John Haddon & Co.; C.J. Hadfield; Richard Hadfield; R. Hadfield & Co.; Stephen Hale; Walter Hall; Captain William H. Hall; Mrs E. Halliburton; Frederick Halliburton; Halliday Fox & Co.; Mrs Hallpike (widow of Julius Hallpike); George Anthony Halstead (Rear Admiral; Secretary, Lloyds); Eldred Halton; Eldred Halton; Edward Hamilton; Richard Farr Hamilton (Jardine, Matheson & Co.); Thomas Hamilton (Captain of the 'Madeline'); Hamilton, Gray & Co.; George Hamlin (G. Hamlin & Co.); George Hamlin & Co.; Edmund Hammond; Mrs Hancock; Hancock Brothers; Hancock, Rixon & Dunt; Andrew Handyside & Co.; Jameson Alers Hankey; Hankey, Thomson & Co.; Edward James Hardcastle (Comptoir d'Escompte de Paris); Horatio Hardy; Horatio Hardy; Hardy Wilson & Co.; Henry Charles Hare; Joseph Hare; Sir Richard Goddard Hare Clarges (also Richard Goddard Hare, afterwards Hare Clarges); W.M. Harper; Mary Harris; Edward Harrison (of Glover & Co.); Henry L. Hart (Captain of the 'Stornaway'); William Hamilton Hart; Harvey, Brand & Co.; Henry Haschke; Robert Hamilton Haslam; Archibald Hastie; Frank Sutton Hawes; Hawes & Hertz; Walter Hawkins; Hawthorn & Shedden; George Boyd Hay; Robert Hay (Captain of the 'Wagoola'); Samuel Hayne; Proprietors of Hay's Wharf; H.G. Hayter; Hayter & Hayter; Hayter & Howell; Hayters & Howell Junior; Francis Innes Hazeland (Crown Solicitor, Hong Kong); Augustine Heard Jnr; Augustine Heard & Co.; J. Heath; Thomas Heath; Heath, Beatson & Co.; Heath, Palmer & Beatson; Charles Heaton & Co.; Hebbert & Co.; A. Hector; Alexander Hector; Philip Hedger; J.H. Hedley; Heitz & Devèze; George Henderson; Thomas Wingate Henderson; William Henderson; Henderson Brothers; William Thomas Henley; T. & D. Henry; James Henty & Co.; Philip Herbert; James Herdson; A. Herrmann & Co.; S.O. Hermon; Eliza Debonnaire Hesketh; Peter Hesketh; J.C. Heussler; Hewetson & Milner; Fleming Hewett; C.J. Hewlett & Son; Edward Hibbert; James Hibbert (of the 'Lady MacNaghten'); John Hibbert; James Hibbert & Co.; Hickie, Borman & Co.; Edward Higgin & Co.; Charles E. Hill (of Thomas Hunt & Co.); William Hill; Thomas G. Hill & Co.; H. Hilliard; John Hindmarsh; John Hine (Captain of the 'Earl of Balcarres'); H.J. Hinschberg; P. Hirschfeldt; T. Hoare; Hoare, Miller & Co.; W. Hobbs; A. Hockley (of Warre Brothers); George Edmund Hodgkinson; Sampson Hodgkinson; Samuel Hodgkinson; F.A. Hodgkinson & Co.; Hodgkinson, Lowe & Co.; Hogg, Walker & Co.; George Holding; Henry Joseph Hunt Holdsworth; Holdsworth & Douce; George Hollingum; Frances Hollingworth; Francis Hollingworth; Thomas Holloway; Henry Holmes (of Sunderland and London); James Holmes; John George Homère; Hongkong & Shanghai Banking Corporation; Hong Kong Club; 'Hong Kong Daily Advertiser'; Hong Kong, Principal Commissariat Officer; 'Hong Kong Times'; Alfred Dawson Hooper & Co.; Charles Hope; Charles Southern Hope (son of Charles Hope of London); Edmund Grimani Hornby; D. Horne; Francis George Horne; Horne, Son & McInnes; Horrockses, Miller & Co.; James Horsburgh; Thomas Brown Horsley; D.R. Hotchkin; Houghton, Smith & Co.; Robert Alexander Houstoun; A.J. How; Charles How; Edwin Henry How; How Brothers & Co.; Frederick Charles Howard; Alexander Howden & Co.; A.J. Howe; A.J. Howell; Augustus Howell (of Jardine, Matheson & Co.); Charles Wellington Howell; Thomas Howell; Howland & Aspinwall; Thomas Hubbuck & Son; R. Hudleston; Hudson's Bay Co.; Henry Hughes (nautical instrument maker; of London); William Lewis Hughes; Hulbert Layton & Co.; Hulbert Layton & Hulberts; William Burnley Hume; William Burnley Hume & Co.; Gervas Humpston; Arthur Hunt; Thomas Newman Hunt; Thomas Hunt & Co.; Hunt & Roskell; Jameson Hunter; William C. Hunter; Robert Holmes Hunter & Co.; Hunter Gouger & Co.; James Hurley & Co.; C.W.H. Hutchins (Captain of the 'Lauderdale'); R. Hutchinson; J. Hutchison (Frühling & Goschen); Frederick Huth & Co.; Huttasung Kesrising & Co.

James Ilbery; William Ilbery; Indo-European Telegraph Company Ltd; Charles Jared Ingersoll; Thomas Ingledew; G.A. Inglis; Inglis, Forbes & Co.; John Innes; Ireland, Fraser & Co.; William Ireland & Co.; William J. Irwin; Isaac & Samuel; [ ] Ishimal.

A. Jackson; John Jackson (of Canton); Thomas J. Jackson (of H.C.S. 'Hannah'); Jackson & Graham; Jacomb, Son & Co.; William Jaffray (Jardine, Matheson & Co.); George Jamieson (British Consular Service); Robert Jamieson; W.M. Jamieson; Sir Jamsetjee Jejeebhoy, 1st Baronet; Sir Jamsetjee Jejeebhoy (Cursetjee Jamsetjee), 2nd Baronet; Jamsetjee Jejeebhoy & Co.; (Sir) Jamsetjee Jejeebhoy Sons & Co.; [ ] Jardine; Andrew Jardine; David Jardine (partner, Jardine, Matheson & Co.); David Jardine (founder of Jardine, Skinner & Co.); Joseph Jardine; Sir Robert Jardine, 1st Baronet; William Jardine; Jardine, Skinner & Co.; George Mundy Jauncey; Edward F. Jenkins; Frederick Jenkins (of Shanghai); Jenkins & Co.; Henry Charles Jepps; Jennings & Bolton; Adam Johnston; George Johnston; Mary Johnston; Alexander L. Johnston & Co.; William Whittle & Robert Johnson & Sons; Andrew Johnstone; Charles K. Johnstone; John Johnstone; H. & J. Johnstone & Co.; Johnstone, Jeanes & Co.; John Keith Jolly; Richard Jolly & Son; Charles George Jones (of the 'Marquis Camden', 'William Jardine' and 'Prima Donna'); Elias Abraham Jones; John Jones; R.P. Jones; Jones, Loyd & Co.; Thomas B. Jordan & Son; Joshua Brothers & Co.; Charles Joyce & Co.; Miles Prendergast Jukes (Jardine, Matheson & Co.); M.Z. Just & Co.

John Keane; John T. Keith (Thomas Bilbe & Co.); Fitzroy Edward Kelly; John R. Kelso; Kelson, Tritton & Co.; William Kemptner & Co.; Henry Kendall & Sons; George Kennedy (of the 'Governor Findlay' and 'Fairy'); Edward Herbert Kenney (Jardine, Matheson & Co.); Henry Keppel; Thomas H. Kerfoot; Robert Kerr; William Kerry; William Kershaw; [ ] Keswick; James Johnstone Keswick; William Keswick; George Kettlewell (late Captain of the 'Clifton'); G. Keys (of McDiarmid Greenshields & Co.); Khimchund Motichund; William Kidd; George Middleton Kiell & Co.; F. Kiernan; Kierulf & Co.; Henry Ward Kilburn; William Kilburn; E.D.S Killen; James Killick; Killick & Martin; Killick, Martin & Co.; Arthur Kinder; Thomas William Kinder (Mint Master, Hong Kong); Charles John King (Moncreiff, Grove & Co.); Charles T. King (ship insurance and Custom House agent); George King (of Thacker & Co. and George King & Co.); Henry S. King; John King; P. King; Henry S. King & Co.; William Balfour Kinnear; William Kirby (of Jardine, Matheson & Co.); William Kirkmann Jnr; Kirkmann, Brown & Co.; Kleinwort, Cohen & Co.; C.H. Knight & Co. (of London, Manchester and Liverpool); Charles Knocker; John Knowles; Koenigsberg Commercial Association; Kraeutler & Miéville; P. Krug.

John Lacey; Lachlaus & Macleod; Ladd & Rickett, Calcutta; A. Laing; Laing & Barlow; John Laird Sons & Co.; Francis Lamb; Robert Lambert & Co.; Lambert Brothers & Scott; J. Lamboll; J.C. Lamboll; J. Lamprell (of the 'Castle Howard'); William Lane; Douglas Lapraik; Douglas Lapraik & Co.; Ann Larken; Edmund Larken; Edmund Roberts Larker; Larker, Varnham & Co.; Thomas Larkins (Captain of H.C.S. 'Marquis of Camden'); Larkins & Co.; Oliver Latham (of Foochow); J.V.H. Launders; John Philip Laurence; Peter George Laurie (Jardine, Matheson & Co.); Alexander Lawrence; William Silvester Lawton; Henry Laver; Lawrance, Plews, Boyer & Baker (Lawrance, Plews & Co.); D. Lawson; Will Lazenby; W. Lazenby & Co.; Elizabeth Lazenby & Son; G. Lecaan; Arthur Lemon (China Trans-Pacific Steamship Co. Ltd); Captain R. Lendholm; John Lenox; R.M. Leslie; Robert Lewis; Théodore Lichtenstein; John Liddell; John Lidgett & Son; Julius Liebert; Hugh Hamilton Lindsay; William S. Lindsay; W.S. Lindsay & Co.; Isaac Solly Lister; Jasper Livingston; William Potter Livingston; Livingston, Holding & Briggs; José Agustin de Lizaur; Lloyd, Matheson & Brodribb; Lloyd, Matheson & Co.; Lloyd's; Lloyd's Register of British & Foreign Shipping; Llynvi Iron Company; Mary L. Lockhart; J. Lodge (Fielden Bros. & Co.); London & China Telegraph; London & Hanseatic Bank Ltd; London & South African Bank; London Asiatic & American Co. Ltd; London Assurance Corporation; London Joint Stock Bank; Gustavus Louis; Charles Shaw Lovell; George Lowe; James Lowe (Acclimatisation Society of Great Britain); James W. Lowe; Thomas Lowndes & Co.; William Lowther; Nevil Lubbock; W.A. Lucas; Edward Luke; George Lungley (of the 'Lady Hayes'); Andrew Lusk & Co.; Charles Lyall; George Lyall; Robert Lyall Jnr.; William Lyall; William Lyall & Co.; Lyall, Brothers & Co.; Lyall, Matheson & Co.; Lyall, Wyllie & Co.

Duncan MacAlpin; James Macandrew; Henry McCabe; McCabe & Co.; William Daniel McCallum; Charles Zachary Macaulay; Thomas McClure; William McClure & Son; D. McCulloch; James MacCunn; McDiarmid, Greenshields & Co.; H.C. McDonald & Co.; James McDonald & Co.; Donald Macdougall (of Inverness); William C. McGowan; A.G. McGregor (McGregor Gow & Co.); McGregor, Gow & Co.; R. McGregor & Co.; William W. McIver (of Hong Kong); Thomas Miller Mackay & Co.; Mackay & Read; Mackay, Boomkamp & Co.; Thomas W.L. MacKean; Charles Mackenzie; Duncan Mackenzie (of the H.C.S. 'London'); James Mackenzie; John Mackenzie; William Mackenzie (Douglas, Mackenzie & Co., Singapore); William Mackenzie; John Mackenzie & Co.; Mackenzie Trinder & Co.; David Mackie; William McKilligin; James Mackillop; Mackintosh & Co.; Robert McLachlan; MacLaine, Watson & Co.; Alexander Campbell Maclean (partner, Jardine, Matheson & Co.); McLean Brothers & Rigg; Malcolm Anderson Macleod (junior partner, Jardine, Matheson & Co.); Captain Robert McMurdo; C. McNab; J.W. Macnamara (of the 'Falcon' and 'Omega'); Alexander Wentworth Macpherson; Farquhar Macqueen (Captain, 'Fort William'); F. Macqueen & Co.; John Macvicar; MacVicar, Burn & Co.; Charles Maddock; Arthur Magniac (brother of Herbert St Leger Magniac); 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.; George Eugene Magnus; S. Magnus; Frederick Charles Maitland; Maitland, Crum & Co.; Maitland, Ewing & Co.; J.R. Mallcott; James L. Man; Henry Mandelkau; Charles Edward Mangles; Frederick Mangles; James Mangles; Mangles, Price & Co.; Mangles Price & Moore; Charles F. Mann; Henry Manning; Thomas Manning; Manning & Anderdon; Daniel Manson; David Marjoribanks; Dr Samuel Marjoribanks (British Consulate, Canton); Stewart Marjoribanks; Marjoribanks & Ferrers; William Henry Marks; F. Marshall; George Marshall (shipowner); W.E. Marshall; James Henry Martin; Martin & Scott; Augustus C. Marzetti; Edmonds Massey; Thomas Massey; Hannah Eliza Masson; John Masson; [ ] Matheson; Alexander Matheson; Donald Matheson; Ewing Matheson; Hugh Matheson; Hugh Mackay Matheson; (Nicholas) James Sutherland Matheson (also 'Santiago Thomasen', pseudonym); Matheson & Co.; Matheson & Grant; Matheson & Scott; Dorothea Mathew; William Henry Mathew; John Mathewson; James Ewing Mathieson; John Thomas Matthews; Richard Matthews (Captain of the 'Ringleader'); William Nicholas de Mattos; Maudslay, Sons & Field: Constantine Matveieff; Peter Maxton; J. Maxwell; Maynard, Harris & Co.; Charles Otway Mayne; John J. Mayo; Thomas W. Meates (Matheson & Co.); John George Megaw; William Roy Meldrum; Melhuish Sons & Co.; Samuel Mendel; Merchant Banking Company of London Ltd; Merchant Shipping Company Ltd; C. Meryon; E. Mesnard; Edgar J. Messenger; Gustavus Metzger; Johannes Meyer; William Richmond Mewburn; Frederick Meyn; Edith Marian Middleton; John Middleton (Middleton & Co.); Henry Bingham Mildmay; Mildred, Goyeneche & Co.; John Millar; Charles Millett (East India Co.); William Milliken; William Mills; A. Milne; Alexander George Milne & Co.; A.A. Mitchell; James Mitchell R.N.R. (Captain of the S.S. 'Singapore'); William Mitchell ('Shipping & Mercantile Gazette'); Thomas Mitchelson; Septimus Moate (1st Officer of the 'Mahamoodie' and Captain of the 'Wild Wave'); George Moffat; Moffatt & Co.; John Moir & Son; A.S. Molison (Captain of the 'Lancashire Witch'); Arthur R. Mollett; James Molony (Select Committee, East India Company); Thomas Moncreiff; Moncreiff, Grove & Co.; Charles Monro; Eliza Monson (formerly Eliza Larken); Alexander I. Montefiore; Robert Monteith & Co.; Henry Moore; J.G. Moore; John Moore (of Soho); Joseph Moore (Devitt & Moore); William Moore; Charles Moore & Co.; Martin Moore & Co.; William Moore & Co.; Martin Moore & Jordison; More & Bowers; J.S. Morgan & Co.; John Morison & Co.; John & Richard Morley; James Morris; Alexander Morrison (Captain of the 'Banshee' and 'Adventure'); William Morrison (surgeon to the Colony of Hong Kong); Mors le Blanch & Co.; Robert Moseley; Charles Moss & Co.; A. Mott; Ewart Simon Mounsey; John T. Mounsey; George L. Munro & Co.; Murdoch's Nephews; F. Murray Jnr.; Henry Murray (partner of Jardine, Matheson & Co.); Murrow & Co., Hong Kong; John Petty Muspratt; William Muter.

Alexander Nairne; R. Napier & Sons; Samuel Napper; W.F. Narraway; Thomas Nash (of the 'B. Castle'); Edward Henderson Nathan; National Bank of New Zealand Ltd; Andrew John Nash & Co.; B.W. Neave; Thomas D. Neave (Macvicar & Co. and Neave & Co.); C. Elliot Nelson; Nelson Dock Company Ltd; O. Nestle; David R. Newall; Richard Newby; Thomas H. Newman; Newman, Hunt & Christophers; Newman, Hunt & Co.; Thomas George Newton (tea inspector for Jardine, Matheson & Co.); New York London & China Steamship Co. Ltd; George Nicholas; George Edward Nicholson; J. Nicholson (Captain of the 'Emma Colvin'); John Nicholson; John Ismay Nicholson (of Canton); John Wilson Nicholson; Nicholson & Smith; Edward Vere Nicoll (of Shipston-on-Stour); Alexander Nicolson (Manager, Nelson Dock Co. Ltd); Frederick William Erskine Nicolson; J.O. Nixon; Y. Nomuran; Robert Wright Norfor; George Augustus Frederick Norris (Bowra & Co.); Norris & Joyner; James Norse (James Nourse) (Captain of the 'Tasmania' and 'Ganges'); Francis North; Northern Fire & Life Assurance Co.; Charles Norton; George Norton; Charles Norton & Co.; Norton, Kilburn & Co.; C.M. Norwood & Co.; C. Nugent; J.A. Nunn; John Whitaker Nutter.

[ ] Oakes (purser on H.C.S. 'Astall', possibly Astoll or Astell); Oakes & Co.; Oakes, Dalgairns & Co.; Thomas Oakes & Co.; Oakes, Patridge, Shackleton & Co.; Oakes, Shackleton & Co.; Ambrose, Obicini & Co.; Thomas Scruton Odell (tea inspector for Jardine, Matheson & Co.); Charles Ogelby & Co.; F.M. Ogilvy; George Henry Ogston; Jozé Gomes d'Oliveira Silva; Joseph Oliver; Olyphant & Co.; Montagu Frederick O'Reilly; Oriental Bank Corporation; Colonel Charles Osborne Creagh- Osborne; Edward Oswin; Oswin, Goode & Co.; Eugenio de Otadui; Charles Overbeck; Overend, Gurney & Co. Ltd; Oxley & Taylor.

Page & Gwyther; Richard C. Paige (Captain of the 'Navarino' and 'Venilia'); Ignacio de Paiva Rapozo; Charles Palmer; William H. Palmer; Palmers, Mackillop & Co.; Frederick Parbury & Co.; James Dickson Park; William Alexander Park (of Jardine, Matheson & Co.); Parker, Field & Sons; Harry Smith Parkes; J. Parkin; George Parkyns (of the 'Merope' and Chediston Hall, Suffolk); Parrott & Co.; A.D. Parry; Edward Parry (Captain of the 'Hercules'); Ambrose Parsons; Nicolas George Paspati; William Paterson (partner, Jardine, Matheson & Co.); A.S. Patridge; D. Patridge (of Royal Dockyard, Woolwich; trustee of Mrs Daniel Patridge); Daniel Patridge (Captain of the 'Hellas', 'Falcon', 'Snipe', 'Lanrick', 'Lady Hayes' and 'Berwick Walls'); Royal Commission of the Patriotic Fund; Henry Patry & Co., Liverpool; E.H. Patten & Co.; John Patton Jnr & Co.; George Butler Paul; Julian Pauncefote; Pears & Kent; Dr Alexander Pearson; M.B. Pearson; Peek Brothers & Co.; Joseph Pegg; Samuel and Joseph Pegg; Charles Lennox Peel; Stephen Penfold; Peninsular & Oriental Steam Navigation Co.; Alexander Perceval; Jose M. d'Perez; Perit & Cabot; William Perry; W. Peters; John Petrie; Petty, Wood & Co.; George Pfaehler & Son; Phelps & Co.; Phillipps & Graves; Phillipps, Graves & Phillipps; Phillipps & Tiplady; P. Phillipps; Samuel March Phillipps; S.M. Phipps; Pickford & Co.; J.R. Pidding (Captain, H.C.S. 'Thames'); William Pigott (of H.C.S. 'Balcarres); Charles Edward Pigou; Pigou, Wilks & Lawrence Ltd; C.H. Pile; Pile & Co.; Pile, Spence & Co.; Theodore Ferreira Pinto; Pinto Leite & Brothers; Pinto, Perez & Co.; John Pirie & Co.; William Pithey; William Pithey & Co.; Pitman, Hullock & Co.; Pixley, Abell & Langley; Plews, Irvine & Hodges; Major Alfred George Plomer; Pohl frères, Paris; Edward Hutchinson Pollard (barrister); George Pollard; A.W. Pollock; Ponder & Barnes; E. & W. Pontifex & Wood; John Pook; J.B. Poole; Matilda Jane Poole; Alfred Pope (Purveyor to the Forces, Hong Kong); W. Porrett (Captain of the 'Wagoola'); George Porter & Co., London and Sydney; William Potter ('Hong Kong Times'); Henry Pottinger; James Heslop Powell; Thomas Powell & Son, Cardiff; Prescott, Grote & Co.; T.R. Preston; Thomas Preston ('Hong Kong Times'); Dr William John Preston (Hong Kong Dispensary); Hall Rokeby Price; Samuel Lowell Price; Wilfred Thomas Rokeby Price; John Prowse; Pulford & Co.; Robert Pulling; Captain J. Purdie; John Purvis & Son; Thomas Pyke (of Nye, Parkin & Co.; Bull, Purdon & Co.; Purdy & Co.; and Birley, Smith & Co.).

Bernard Quaritch; Louisa Quekett (previously Louisa Webster).

Major-General Herbert Raban; Ebenezer Rae; G.A. Ralli; John Eustratio Ralli; Peter P. Ralli; Stephen A. Ralli; Ralli Brothers; A.G. Ralston; G. Ramasawmy & Co.; Colonel James Ramsay (49th Regiment, China); Floriano Antonio Rangel (Jardine, Matheson & Co.); Josephine Matilda Rangel (widow of F.A. Rangel); Rufino Rangel; Rangel, Woollett & Co.; John Ranking & Co.; Matilda Jane Ratcliffe; J. Rattray; John G. Ravenshaw; Rayden & Reid; Redfern, Alexander & Co.; Red Sea & India Telegraph Co. Ltd; John Reeves, John Russell Reeves; Reeves & Sons; Adam S. Reid; John Reid (Captain of the 'Maitland'); John Rae Reid; Thomas W. Reid & Sons; Reid, Irving & Co.; O. Reiersen; Hugo Reinhard; Remington & Co.; Martin Renlok; William Rennie (Colonial Co. Ltd); William L. Renwick; Thomas Revell; Edward Charles Baring, Lord Revelstoke; Rex & Co.; Maria F. Reynard; Richard Green Memorial Fund; Charles Richards R.N. (Comptroller of H.M. Transport Service); G.B. Richardson; James Mallcott Richardson; Richardson Brothers; Rickards, Mackintosh & Co.; Grace E. Rickett; James Rickett; William T. Rideal; John Ridgway & Co.; Ridgway Brothers & Drake; Edward Riley F.C.S. (metallurgist and chemist); Ripley Brothers; Ripley Brothers & Brown; Ripley Brothers & Co.; James Ritchie (of H.C.S. 'Thomas Coutts' and Giles, Ritchie & Co.); Leitch Ritchie; Ritchie, Steuart & Co.; Daniel Ritson (1st Officer of the 'Fiery Cross' and Captain of the 'Caliph'); Henry Ritter; Alfred Rixon & Co.; J. Roberts; William Roberts (of Shipston-on-Stour; father of William Alfred Roberts); William Alfred Roberts; George Robertson & Sons; John Robertson (Captain of the 'Stornaway' and 'Cairngorm'); Robertson & Co., Liverpool, London and Manchester; Robertson & Nicholson; Anthony George Robinson; George Best Robinson; Richard Robinson (of the 'Fiery Cross' and 'Sir Lancelot'); John Robson; Mary Ann Robson; John Theodore Rodocanachi; J.F. Rogers; Robert Rolfe (of Bocking); Robert Holmested Rolfe (of Jardine, Matheson & Co. and Bocking); Cabel Roope; George Roope (Captain of the 'General Wood', 'Bomanjee Hormasjee' and 'Vixen'); William Garrett Roope; Henry Roquerbe; Joshua William Rose; William Rose & Co.; John Roskell (Captain of the 'Thebes' and 'Thales'); Thomas Ross (of Hull); William Ross; William Ross & Co.; Lionel Nathan de Rothschild; Nathan Mayer Rothschild & Sons; Rothwell, Marshall & Co.; Samuel William Rowsell; Samuel Rowsell & Son; Samuel William Rowsell & Son; John Power Royston; Santiago Rubio; H. Vernon Russell (Captain of S.S. 'Corea' and S.S. 'Appin'); Robert Russell; William Fellowes Russell (of Thomas Hunt & Co.); Russell, Le Cren & Co.; Russell, Ritchie & Co.; Russian Bank for Foreign Trade; Rustomjee Jamsetjee Jejeebhoy; Ryde & Co.

Philip de Ste Croix; Sadler, Harrison & Co.; William Saltwell; E.B. Sandeman; Benjamin Sanderson; Sanderson, Fox & Co.; Sanderson, Frys, Fox & Co.; John Sands; Sangster & Co.; David Sassoon & Co.; Reuben David Sassoon; William Saunders; Edward Sawer; Demetrius P. Scaramanga; William Schenk; Michel George Schilizzi; Schilizzi & Co.; Schuster Son & Co.; Schwann, Modera & Co.; Robert Burns Scotland (of Yokohama); Adam Scott; John Scott (John Scott & Co., Glasgow); John Scott (Matheson & Scott and Scott, Meldrum & Co.); Thomas Scott; Scott, Bell & Co.; Robert Scott, Fairlie & Co.; George Conquest Scrutton; Frank Ives Scudamore; W.B. Secretan; Seldon, Lyndall & Co.; John H.J. Selfe; R.H. Sewell; Sewell & Crowther; Seyd & Co.; George B. Seyfang; W.R. Seymour; William Dibgy Seymour; Seymour, Peacock & Co.; W.J. Shadrake; Antony Ashley Cooper, Earl of Shaftesbury; Sharps & Wilkins; Richard Hambly Shaw; Richard William Shaw; Shaw & Maxton; Shaw & Son; Shaw, Lowther & Maxton; Shaw, Maxton & Co.; Shaw, Maxwell & Co.; Shaw Savill & Co.; Shand, Mason & Co.; Henry Shank; Thomas Sharer (of Sunderland); Thomas Sharer (Secretary, Marine Investment Corporation Ltd, London); Shaw Williams & Co.; Robert Shedden & Sons; George Shenton; Shepard & Co.; James Shepherd; Shepherd & Cowles; James Shepherd & Co.; William Shipman; Short, Short & Co.; William Sibeston (Captain of the 'Isabella Hamilton'); Richard Silberrad & Son; J.C. Sillar; John Siltzer & Co.; Stephen W. Silver & Co.; John Thomas Simes; Miss Tomasia J. Simoens (of Macao); Samuel Simon; J.G. Simpson; John Simpson (Surgeon, H.C.S. 'Marquis of Huntly'); Sophia Simpson; Charles Binny Skinner; John Skinner (Oriental Bank Corporation); W.A. Skinner; Thomas Skinner & Co.; Ardern Hulme Slack; Small & Co.; Small Colquhoun & Co.; Mrs A. Smalpage; [ ] Smith; Aaron Smith; Arthur Smith (Birley, Smith & Co., London, and Birley & Co., Canton); George Smith (Smith Elder & Co.); George Mackrill Smith; Henry Smith (Jardine, Matheson & Co., Amoy, and Elles & Co.); Herbert Smith (partner, Jardine, Matheson & Co.); Hugh C. Smith; James Adam Smith; James Warly Smith (formerly of Jardine, Matheson & Co.); John Abel Smith (partner, Magniac, Smiths & Co.); S.A. Smith (Smith Brothers & Co., San Francisco); Captain T. Smith; Thomas and William Smith; Thomas Charles Smith (East India Co.); Thomas Eustace Smith; Thomas R. Smith; Timothy Smith; William McGregor Smith; Smith, Bell & Co.; Smith, Elder & Co.; Smith, Fleming & Co.; Smith, Hyde & Lenox; Smith, Kennedy & Co.; Smith, Payne & Smiths; Smith, Sundius & Co.; Smith, Wood & Co.; Alexander Smyth & Co.; Manoel Joaquim Soares & Sons; P.H. Somerville; Frederic Somes; Joseph Somes; Joseph & Frederic Somes; Somes Brothers; South Australian Banking Company; James Southern; Spartali & Co.; Spartali & Lascaridi; H. Speed; G.W. Speth; J. Spode; Josiah Spode; Spode & Copeland; V. Stacpoole (Captain of the 'Shannon'); H.F. Stahlschmidt; R. Starey; William Johnstone Steele; George John Steer; Alexander Stephens & Sons; Stephenson & Co., Manila; John W. Stevenson (Captain of the 'Khimjee Oodowjee' and 'Euphrates'); George Stewart (engineer, Hong Kong & Whampoa Dock Co.); P. Stewart; Miss. A.C. Steyn; Charles Frederick Still; Edmund A. Still; Stilwell & Co.; Alexander Stirling; William S. Stockley (Captain of the 'Neptune' and 'Lord William Bentinck'; partner, F. Mangles & Co., Perth); Mrs A. Stockman; Stokes & Co.; Stone & Co., London and Marseille; W. John Stonhill; Jane Storey; James Andrew John Laurence Charles Drummond, Viscount Strathallan; George Street; W. Stubb; Russell Sturgis (Russell, Sturgis & Co. and Baring Bros & Co.); J.W. Stutchbury; James Stutchbury & Sons; G.H. Styan; Suart & Simpson; Elizabeth O. Sullivan; Suse & Sibeth; George Sutherland; Thomas Sutherland (P. & O. Steam Navigation Co.); Robert Swansborough; John Samuel Swire.

A.C. Tarbotton; Henry Jefferd Tarrant (barrister); J. Taylor; S.B. Taylor; W.G. Taylor; Taylor & Pears; Teighe & Smith; W. Temperley; Temperleys, Carter & Darke; John Temple (National Bank of New Zealand Ltd); Temple, Blackburn & Co.; Captain Templer; Captain Henry Templer; John Templeton; John Thacker; Maria Thacker; Thacker, Daniell & Co.; Charles Thomas; Charles Thomas & Co.; Thomas & Hollams; William James Thompson; William James Thompson Jnr; William James and Henry Thompson; William James Thompson & Sons; Thompson, Roberts & Co.; Adam Thomson; George Thomson (of Anderson, Thomson & Co.); J. Thomson, James Thomson & Co.; John Robert Thomson & Co.; T. Bonar & Co.; George Thorpe; Thresher & Glenny; William Ticehurst; Edward Tiernan; Andrew Timbrell; William Henry Tindall; W.H. Tindall & Co.; Tod, Heatly & Co.; A.M. Todd & Co.; Todd & Bosanquet; C.N. Tomlins; H.H.C. Toulmin; Henry and Calvert Toulmin; Toulmin, Livingston & Co.; G. Townend; Townend Brothers; Thomas Graham Traquair M.D. (of Edinburgh); Trautmann & Co., Shanghai; Johann Friederich Heinrich Trautmann; Joseph Travers & Sons; W.J. Treacher; Clarence Trelawny; Charles Edward Trevelyan; Charles Trevor; C.J.R. Troup; Truman, Hanbury, Buxton & Co.; Truninger & Co.; James Tulloch Jnr; R.T. Tulloch; Alexander Turing; Turing & Co.; James R. Turnbull (of Matheson & Co.); R.T. Turnbull & Co.; Edward Turner; James Turner (of Hickie Borman & Co.); Charles Turner & Co.; Turner Brothers, Hyde & Co.; Turner, Cooper & Hazeland, Hong Kong; Tyers, Thompson & Bullock; Tyers, Thompson & Co.George D. Tyser.

William Ullathorne & Co.; Anna Margarida Ullman; Union Bank of Australia.

William Herbert Vacher; James Valentine; Van Oppen & Co. Ltd; Joseph Van Zeller; Charles Varnham; Varnham & Ewart; C. Varnham & Co.; John Vaux (of the 'Anonyma' and 'Balcarres'); Joaquim Jozé Ferreira Veiga; A. Veitch (James Veitch & Sons); James Veitch; James Veitch & Sons; William Venning & Co.; Stephen Vertue Jnr.; Nathaniel Vicary (of the S.S. 'Fame'); J. Vidler; A. Vivanti; Vivanti, Annett & Co.; Von Dadelszen & North.

John Wade; Joseph Wade; Lancelot Wade; George Arthur Wahab; William Wainwright; Henry Waithman; Waithman & Holder; Waithman, Jacomb & Hogg; B. James Walker; George Walker; Richard Graham Walker; Samuel L. Walker (Captain of the 'Ann'); William Walker; George Walker & Co.; James Walkinshaw; William Walkinshaw (of Hobart Town); Walkinshaw & Co.; George Wallace; Lewis A.R. Wallace; Lewis Alexander Wallace; William Wallace (Gledstones & Co.; in Canton, 1838); Wallace Brothers; Alfred Wallen; Duncan Wallet & Co.; Walters, Young & Walters; Waltons & Bubb; Samuel Gray Ward; Thomas W. Ward (Agent, Baring Bros & Co.); Warden, Muirhead & Clark; John Waring; D.R. Warington; F.J. Warner; John Warrack; John Warrack & Co.; Warre Brothers; Rigby Melvill Wason; Edwin Waterhouse; T.M. Waters, Penfold & Co.; D. Waterson (Captain of the 'Harriet Amitage'); George Watson and John Percival; Wattenbach Heilgers & Co.; Watts & Heath; Watts, Milburn & Co.; Bernard Waymouth; Charles Webb; H. Webb; Henry & Orlando Webb; Webb & Durisina; G. Weber; Weber & Co.; David Webster; Robert Grant Webster; Thomas Weeding; John Kemp Welch; James Weller; Arthur Wellesley, Duke of Wellington; W.R. Welsman; Ernst Emil Wendt; Wentworth & Sons; G.G. West; James West; West Watson & Son; Wetmore & Co.; George William Wheatley & Co.; Augustus Jackson White; C. Holt White; Charles Frederick White; G.H. White; George T. White; James White; Mrs S.E. White; Thomas White; Thomas Blenkinsop White (Captain of the 'Lanrick' and 'Fiery Cross'); John & Charles White & Co.; [ ] Whittall; Edward Whittall; James Whittall; Timothy Wiggin; Benjamin Holme Wiggin; Timothy Wiggin & Co.; George Wiggins; Money and Henry Loftus Wigram; Octavius Wigram; Money Wigram & Sons; Benjamin Chew Wilcocks; William Wildey & Co.; Peter Wildridge (of the 'Runnymede'); Arthur Oates Wilkinson; Edwin Williams; G.S. Williams; John Williams; Watkin Williams (barrister); Williams, Cooper & Co.; Williams Deacon & Co.; John Willis; John Willis & Son; Willis, Percival & Co.; Alexander Wilson; David Wilson (of the 'Hercules'); Henry Wilson; John Wilson (of South Hackney); John S. Wilson (Henderson Bros.); R.W.C. Wilson; Thomas Wilson (Cotesworth & Powell); Thomas Wilson & Co., London and Liverpool; Wilson & Cooke; John Winchester (Captain of the 'Carribbean' and 'Coral Nymph'); Charles Adolphus Winkley; George Wise; Charles Wix & Sons; Philip Edmond Wodehouse; H.W. Wood (Gilfillan Wood & Co., Singapore); William Wood; T. Parry Woodcock; Woodhead & Co.; S.T. Woodward (Captain of the American ship 'Sabino'); W. Woolaston; Randall Woollatt; Frederick Woollett; H. Woollett; William Henry Woollett; Richard Woosnam; Woosung Road Company Ltd; John Randon Worcester; Henry Worthington; Henry Wright (partner, Jardine, Matheson & Co.); John Wright; Thomas Wyatt; Thomas Wyatt & Co.; Peter McLeod Wylie; James Wyllie & Co.

Stefanos Xenos.

Joaquin Ybar; Peter Young (surgeon); John S. Young (of McGregor Gow & Co.); William Ogston Young; Young & Co.; Vans L. Young; William Young (of Campbell, Young & Co.); Young, Son & Magnay; Gabriel de Yruretagoyena (G. Goyena).