I found an advert in the Aberdeen Evening Express (dated 10th March 1943) that mentions NEIL & CO., and other dealers in Aberdeen:
“WANTED URGENTLY! YOUR OLD GRAMOPHONE RECORDS are required to help produce new ones. Any quantity accepted of His Master's Voice, Zonophone, Decca, Brunswick, Rex, Panachord, Vocalion or Beltona, and of certain categories of Columbia, Parlophone and and Regal-Zonophone. IT'S URGENT! An allowance will be paid by the following dealers:— GEORGE M. BOWMAN, 349 Union Street. J. & A. MARR, 11 Bridge Street. C. BRUCE MILLER & CO., 51-53 George Street. NEIL & CO., 45 Queen Street. PATERSON, SONS & MARR WOOD, LTD., 183 Union Street.”
“WANTED URGENTLY! YOUR OLD GRAMOPHONE RECORDS are required to help produce new ones. Any quantity accepted of His Master's Voice, Zonophone, Decca, Brunswick, Rex, Panachord, Vocalion or Beltona, and of certain categories of Columbia, Parlophone and and Regal-Zonophone. IT'S URGENT! An allowance will be paid by the following dealers:— GEORGE M. BOWMAN, 349 Union Street. J. & A. MARR, 11 Bridge Street. C. BRUCE MILLER & CO., 51-53 George Street. NEIL & CO., 45 Queen Street. PATERSON, SONS & MARR WOOD, LTD., 183 Union Street.”