Accountant. Educated at Dollar Academy and Graham's Academy, Scotland, and Fort Street Sydney; arrived in Sydney in 1879; with R.Little and Company; then Davenport and Miles, later Miles and Vane, accountants; established own business in 1893; Fellow of Corporation of Accountants of Australasia, which he assisted to found; senior partner in David Fell and Company; Sydney and Brisbane; and Fell, Rankin, Morrison and Company; Melbourne; chairman of directors in Illawarra and the South Coast Steam Navigation Company Limited and Thomas Elliott and Company Limited. Director of John Lysaght Brothers and Company Limited, and of the Commonwealth Oil Corporation Limited; director of Sydney Hospital from 1896 until 1900, honorary treasurer from 1901 until 1912, vice president from 1912 until 1915; assisted to found Women's Hospital in Crown Street; honorary secretary; auditor of Sydney University; on advisory committee for founding of State Conservatorium; vice president of Philharmonic Society; foundation councillor of the North Shore Orphans Society; lectured troops in France in 1917 on invitation of the British Government; honorary treasurer of the British Empire Land Settlement Propaganda League, London in 1917. Honorary treasurer and organiser of British County Homesteads Association; vice president of New South Wales Rowing Association; founder of New South Wales Wine Association; opened London office and spent much of latter life in the United Kingdom.