Benjamin, D. and Co. (David Edward Theomin and Philip Isaacs), General Merchants, Importers and Wholesale Jewellers, Dowling Street, Dunedin. Telephone, 130; P.O. Box 281; Bankers, National Bank of New Zealand. Cable address, “Theomin, Dunedin.” Codes: A 1. and A.B.C., 4th edition. Branches, Lichfield Street, Christ-church; and Victoria Street, Wellington. Private residences: Mr. Theomin, “Olveston,” Royal Terrace; Mr. Isaacs, “Corrong,” Royal Terrace. London agents, Henry Nathan and Co., 102 Fore Street, E.G., better known in the Colonies as “Hoffnung's” of Sydney. This firm occupies a prominent place in the front rank of the general merchants and jewellery firms of New Zealand, and represents the union of the forces of the old houses of D. Benjamin and Co., P. and J. Isaacs, and Matheson Brothers. The original firm whose name is perpetuated was established by the senior partner in 1878, and a year later Mr. Isaacs founded the business of P. and J. Isaacs; and in 1888 these united firms purchased the old established business of Matheson Brothers, then being carried on in liquidation. The premises, which were originally built for Matheson Bros., and are held under a long lease, have been largely extended, and are now fully twice the original dimensions. The building, which faces Dowling Street, is a two storey brick structure, with a striking front; the total floorage space available is over 12,000 square feet, exclusive of two extensive bulk sheds, which have been added at the back, and two additional stores in another part of the city, increasing the total accommodation to about 20,000 square feet. The external appearance of the premises does not give the slightest indication of the magnitude of the firm's business. The visitor first enters through the silver and electro-plate department, which is stocked with a resplendent assortment of goods, carefully protected page 345 by handsome plate glass show cases. On the left is the jewellery showroom and strongroom—protected by Tann's burglar-proof door — where one of Milner's best safes, which cost over £100, is used for ensuring the safety of the valuable stock on hand. The private rooms of the two partners, and the accountant's office, with its large strong room, separates the above mentioned show rooms from the china, glass, earthenware and lamp department, which occupies a large portion of the remainder of the ground floor. At the rear are the packing and unpacking rooms, with a goods entrance to Macandrew Street opposite First Church. To the left of the main building there are two very large and lofty bulk sheds, where the firm has stored over 2,000 original packages of duty-paid goods, any one of which can be got out in a surprisingly short time. The whole of the upper floor, with the exception of the space occupied as the counting-house of the firm, is occupied by the fancy goods department, which contains chemists' sundries, perfumery, cutlery, toys, furniture and furnishing hardware, and household requisites, hairdressers' and tobacconists' goods, musical instruments, stationery, etc., etc. Fifty-three hands, including six travellers, are employed at the head office and branches, and several of the members of the staff have continued in the firm's service from the commencement. The Wellington branch was opened in 1890, and that at Christchurch two years later. Messrs. D. Benjamin and Co. are large importers in all lines, and have goods arriving regularly by every direct boat; the value of their large stock being many thousands of pounds at each branch, and at the head quarters in Dunedin, it may be counted by tens of thousands. Mr. Theomin, the senior partner, was born in 1852, in Bristol, England; was educated at Wharton's School, Queen's Square, and at the Bristol Grammar School. After serving five years' apprenticeship to Mr. M. Blanckensee, of Bristol, who did a large West of England and South Wales trade, together with an export trade to the African Gold Coast, Mr. Theomin entered the house of Messrs. Platnauer Brothers of Bristol and Birmingham, with whom he remained three years. In 1874 he landed in Melbourne, and went into the wholesale trade there, but finding the climate too trying he came on to New Zealand in October 1878, and had the misfortune to be wrecked only one month later in the S.S. “Taranaki” at Tauranga. Since settling in Dunedin, Mr. Theomin has always taken an active part in any movement tending to advance the city, and has long been identified with the Chamber of Commerce of which he is a committeeman and past vice-president. In 1879 Mr. Theomin married the eldest daughter of Mr. M. Michaelis, the well known tannery proprietor, of Foot-screy, Melbourne, and has one son and one daughter. Mr. Isaacs was born in 1854 in London, where he was educated at the Fins-bury Training College, and at the Middle Class School, Cowper Street. Brought up to mercantile life in the stationery trade, and afterwards in the cigar business, he went to Dunedin in the ship “Northumberland” via Melbourne, in 1875, under engagement to Messrs Beaver Brothers, general merchants, and on the liquidation of that firm, started in business in 1879. Mr. Isaacs was married in 1889 to a daughter of the late Mr. Davis, an old resident of Dunedin, and has one son.