| McArthur Bros |
| McQuarie Island Fishery Co |
| Madrigal Shipping Company |
| Mai Mai Trawling Co Ltd |
| J Malcolm |
| Manawatu Co-op Steam Shipping Co |
| Manawatu Steam shipping Co Ltd |
| Manawatu Shipping Co Ltd |
| Manukau Steamship Co Ltd |
| Manukau Timber Co Ltd |
| Maoriland Steamship Co Ltd |
| Marine Dept NZ |
| Marine Excursions Ltd |
| Marine Investments |
| Marine Packers & Exporters Ltd. |
| Maroro Shipping |
| Marsden Point Tankers Limited |
| Martin & Tain |
| Matakana Ferries Ltd |
| SR Maxwell & Co Ltd |
| Mayor, Councillors & Citizens of the city of Auckland |
| Mayor, Councillors & Burgess of Borough of Eastbourne |
| J Macandrews & Co |
| McCallum Bros |
| McCallum & Co Ltd |
| McConnell Dowell Ltd |
| McCorkill Limited |
| McCormack Bros |
| McDonald Booth & Co |
| McGregor Steam Ship Company |
| McQuarie Island Fisheries |
| Melanesian Mission Trust Board |
| Merchantile Finance & Agency |
| Mercury Bay Timber |
| Milburn Lime and Cement Company Limited |
| Milford Sound Greenstone Co Ltd |
| Mill J & Co |
| Miller Bros |
| Miller R W & Co |
| Miramar Ferry Co Ltd |
| Miranda Coal & Iron Co |
| C Mitchell & Company |
| Mitchelson Timber Co |
| Mohaka Steam Service Co Ltd |
| Mokau Coal Co |
| Mokau Coal Mine Syndicate Ltd |
| Mokau Co-op Coal Mining Co Ltd |
| Mokau Shipping Co Ltd |
| Mokau Shipping , Coal & Timber Co ltd |
| Molyneaux Gold Dredging Co |
| Montgomery W & Co Ltd |
| Morrin J&S |
| Moss HW Ltd |
| Motueka Shipping Co Ltd |
| Motueka Trawling Co Ltd |
| Munro Bros Ltd |
| Index |