Hogg and Co., Limited , Timber Merchants, Lower Rattray Street, Dunedin. This business was established in 1897, by the late Mr. James Hogg, and was formed into a limited liability company early in 1900. On the death of Mr. Hogg in 1903, his son, Mr. Alfred M. Hogg, succeeded him as managing director, a position which he still occupies. The premises, which cover over an acre of freehold land, adjoin the railway and shipping wharves, thus facilitating the loading and unloading of timber. The firm stock red and white pine, kauri, Tasmanian hardwood, Oregon, cedar, deal, and other timbers in large quantities to suit the requirements of the building trade. A planing, moulding and saw-milling plant has recently been added, and a large two-storey brick building has been erected to accommodate the machinery which was all specially imported. Hogg and Co. are the Dunedin agents for