92 CHARLOT’I‘ETOWN DIRECTORY 
     
    
   
   
    
     mfi 
     
     H. K. S. HEMMING 
     
    
   
   
    
     B. A., C. P. A., C. G. A. 
     
    
   
   
    
             
     
         
     
           
     
           
     
          
     
             
     
         
     
         
     
              
     
         
     
       
     
               
     
          
     
    
   
   
    
       
     
    
   
   
    
     Certified Public Accountant 
     
    
   
   
    
     Member Canadian Cost Accountants’ Association 
     
     Licensed Trustee in Bankruptcy 
     
     Trustee, Administrator and Executor 
     
     Commissioner for taking Affidavits in the Supreme Court of P.E.I. 
     
    
   
   
    
     0 Accounting and Cost Systems Instituted. 
     
     0 Books Closed, Balanced and Audited. 
     
     0 Financial Statements Prepared. 
     
    
   
   
    
     0 Limited Liability Companies Promoted 
     
     and Incorporated. 
     
    
   
   
    
       
     
    
   
   
    
     0 Secretarial Work a Specialty. 
     
     o Estates Administered. 
     
     o Rents Collected and Repairs attended to. 
     
    
   
   
    
     0 Real Estate Bought and Sold. 
     
    
   
   
    
     88 Great George Street 
     
    
   
   
    
     CHARLOTTETOWN, P. E. I. 
     
     P. 0. Box 127 Telephone 1376