| Name | No. |
| SMALL, S., & CO., Grocers & Hardware Merchants | 6 |
| Smith, D. H., Stock Buyer, Robinson St | 183 |
| :Smith, G. F., Draper & Mercer | 49 |
| Smith, G. F. (res), Park St | 149 |
| Smith, Jas. T., Park St | 64 |
| Smith, W. H., " Linley," Moutoa | 168R |
| Speirs, A., Miss, Robinson St | 77 |
| Speirs, A. K., Russell St | 125 |
| :Speirs, A. K., Farm (Share-milker) | 178 |
| Speirs, L. M., Beach Rd | 28 |
| Speirs, R.N., Timber Merchant | 31 |
| Speirs, R. N. (res), Robinson St | 35 |
| Standard Service Station (Goldingham & Beckett, Ltd.), Main St | 98 |
| Sutton, E. W. (res), Robinson St | 157 |
| Taylor, W., Mrs. (res), Norbiton Rd | 176K |
| Thomas, Arthur George, Foxton Beach | 99R |
| Thompson, E. W Himatangi | 94J |
| Thomson, Alex., Himatangi | 106M |
| Thynne, F. G., Mrs. (res), Robinson St | 173 |
| Titcombe, E., Butcher, Main St | 27S |
| Titcombe, E. (res), Cook St | |
| Twomey, F., Johnston St | 119 |
| Trueman, W. (res) | 115 |
| Tucker, B. (res), Lady's Mile | 147 |
| Tukapua, S. T., Motuiti | 94U |
| Vicarage | 37 |
| Wall, A. H. E., Marotiri. | 154R |
| Wall, Ron., Motuiti | 106S |
| Waller Bros. (res), Himatangi | 94K |
| Walls, A. C., Himatangi | 106J |
| 'Walls, G. F. (res), Park St | 111 |
| Walls, J., Baker, Main St | 80 |
| Whiteman, H. E. (res), No. 2 Line | 66D |
| Whyte's Hotel (M. F. Robinson) Main St | 23 |
| Williams, Louisa, Mrs., Union St | 142 |
| Wilson, A. C., Marotiri | 154W |
| Wilson, G. L., Marotiri | 154M |
| Witton, R. J., Himatangi | 93D |
| Woodham, W. E., Norbiton Rd | 123 |
| Woods, F., Motuiti | 94D |
| Young, C. A. (res), Park St | 113S |
