COMMERCIAL GAZETTE.

Tuesday, April 11.

PARTNERSHIPS DISSOLVED.-Youle and Co. Sheffield, saw-manufacturers-Leach and Knowles, Over Darwen, stone-masons-Southam and Co. Cleobury Mortimer, attornies- Peel and Co. Liverpool, Peel and Co. Calcutta, merchants; as far as regards F. Peel-Dunmore and Co. Leicester, tape-manufacturers-Law and Sons, Upping- ham, ironmongers-Taunton and Co. Birmingham, iron-chest-manufacturers-Holt

and Co. navies Inn, jet-workers-Craven and Simcox, Birmingham. contractors-

W. and T. Burland, Liverpool, fiour-dealers-Flori and Sevastopielo. Winchester Buildings, merchants- Warwicker and Gomersall - Kay and Son, Winsford, Cheshire, salt-proPrietors-Sowden and Lawton, Leeds Road, Huddersfield. chemists-Bun- an and Gardner, Manchester, jewellers-Thompson and Son, Wakefield, corn-mil- lers; as far as regards R. Thompson - Timms and Sheldon, Nottingham, lace-dealers -Cresher and Son. Northampton, coal-merchants -Jones and Co. Liverpool. druggists -Ramsey and Smith, Beaconsfield, surgeons-Hodgson and Earnshaw, Well Street, Wellelose Square, hop-merchants-Preece and links, Birmingham, engineers- Berens and Co. Birmingham, jewellers; as far as regards H. Berens-Sherrin and yam, New Bond Street, millinera-Horsfall and Smith. Halifax, cotton-spinners- Harris and Co. Queen Street, Cheapside, wholesale stationers; as far as regards G. G. Willis-G. Drummond and Sons, Edinburgh, builders.

BANKRUPTCY Aximmaana-Wusaast Moan's, Ludlow, innkeeper.

BANERUPTS.-HENRY Timm, Basingstoke, corn-factor, to surrender April 25, May 23: solicitors. Johnson and Co. Temple; Lamb and Co. Basingstoke; official as- signee, Stansfeld, Basinghall Street-Tuomas and WILLIAM BISHOP, White Lion Street, Bishopsgate, builders, April 19, May 23: solicitor, Wetherfield, Basinghall Street; official assignee, Graham, Coleman Street-EDWARD BIVAN, Kin, William Street, City, watch-maker. April 20, May 18: solicitor, Matthews. Arthur Street West, London Bridge ; official assignee, tell, Coleman Street Buildings-EDWARD CARTER, Murray Street, Hoxton, builder, April 21, May 23: solicitor, Brown, Fins- bury Place ; official assignee, Johnson, Basinghall Street-WILLIAM Raw WARD, Folkstone, innkeeper, April 22. May 26: solicitor, Jones, Quality Court; official assignee, Whitmore, Basinghall Street-CHARLES James MATnEws, lessee of the Lyceum Theatre, April 24, May 27: solicitor, Hare, Gray's Inn ; official assignee, Whitmore, Basioghall Street-ALFRED GUY, Upper Roseman Street, lamp-manu- facturer, April 24, May 25: solicitor, Pearce, Giltspur Street; official assignee, Ed- wards, Sambrook Court-Ban:Tarr ALFRED and HENRY MORTIMER BURTON, John's Place, Holland Street, Southwark, engineers, April 19, June 3: solicitors, Helmer and Robinson, Bridge Street, Blackfriars; official assignee, Nicholson. Basinghall Street-WILLIAM EDWARDS BROOKING, St. Stephen's, Saltash, Cornwall, coal-mer- chant, April 24, May 22: solicitors, Jeffery, Devonport ; Elwortby, Plymouth ; offi- cial assignee, Hirtzell, Exeter-James and ROBERT SCHOFIELD, Rochdale, cotton- spinners, April 27, May 25: solicitor, Harris, Rochdale; official assignee, Herne- man, Manchester.

DIVIDENDS.-May 2, Cowderoy, Hammersmith, omnibus-proprietor-May 2, Ash- field, Church Street, Lambeth, lithographic-printer-May 2, Turner, Uckfield, grocer-May 2, Scowen, Wood Street, Cheapside, warehouseman-May 9, Davy, Newman Street, artists' colourman-May 9, Charlton, Basingstoke, grocer-May 9, Teasel, Norwich. timber-merchant-May 12, Chown, St. Saithin's Lane. wine-mer- chant-May 5, Tilbury jun. Gloucester Place, New Road, coach-maker-May 2, Langdale and Co. Newcastle-upon-Tyne, merchants-May3, Tate, Darlington, iron- merchant-May 3, M.Gibbon and Galbreath, Hull, merchants.

CERTIFICATE/3.-2b be granted, unless cause be shown to the contrary, on the day of meeting-May 2, Frearson, Wood Street, Cheapside, sewing-cotton-manufacturer- May 3, Coode, Victoria Street, Westminster, patent irrigator-manufacturer-May 3, Scrivener, Old Change, milliner-May 2, Stone, Little Moorfields, coach-maker- May 5, Bishop, Vero Street, Oxford Street, hotelkeeper-May 5, ahead, Witham, Essex, miller-May 30, Birkett, Bradford, Yorkshire, soap-manufacturer-May 5, Palmer, Newport, Monmouthshire, porter-merchant-May 3, Langdale and Co. Newcastle-upon-Tyne, merchants-May 5, Ellie, Ardwick, Manchester, joiner- May 5, Ashworth, Litchurch, Derby, hotelkeeper -May 6, Bartholomew, Birming- ham, victualler.

DECLARATIONS or Divrnesns.-J. and W. Meane, Brighton, brewers; first TIN'. of 71d. on Wednesday next and the subsequent Wednesday ; Lee, Moorgate Street -Bedford, Wakefield, cloth-merchant ; first die, of 15s. any day ; Young, Leeds.

Sonar Senintsramoss.-Finlay. Glasgow, wine-merchant, April 18-Ronaldson. Wick, fiesher, April 19 -M`Ewan, Glasgow, cabinet-maker, April 21-Lang, Baillies- t on, Lanarkshire, cattle-dealer, April 19.

Friday, April 14.

PARvnensurea Dream:ram-Levy and Sons, Sheffield, tailors ; as far as regards J. Levy-Jones and Co. Snenton, Notts, clock-dealers-Potter and Round, Dud- ley, cbartermasters-Hodgkinson and Co. Manchester, machine-makers; as far as regards J. Hodgkinson-arDougall and Earland, Exeter, milliners --Purchase and Co. Lower Shadwell. fancy-soap-manufacturers-W. and H. Jones, Ludlow, mercers -Barrel and Pritchard, Nailsworth, Gloucestershire, butchers Dunn s and Rod- house, Coventry, tanners; as far as segards B. Dunn-Treanel and Co. Bradford, Yorkshire, worsted-spinners - Corish and Bellord, Baalzephon Street, Surrey, victuallers -Hope and Co. Aldermanbury, hosiery-manufacturers-Abrahams and Caffe, Liverpool, bullion-dealers -Emmerson and Gillespie, Birmingham, provision- merchants-Wade and Parker. Blackwell, contractors-Rogers and Lowe, Kings- winford, Staffordshire. canal-carriers-Barnes and Hogg, Birmingham, tailors- Dennis and Easton, Alnwick, surgeons-Turner and Sons, Halifax, woollen-cloth- manufacturers-W. and G. M. Garrett, Birmingham, chemists -Symington and Hall, Aylesbury, linen-drapers-Cunliffe and Co. Old Accrington, Lancashire, cotton- manufacturers-Rogers and Maysey, Gloucester, ironmongers-Taylor and White- house, Cradley Heath, Staffordshire, grocers-Holme and Co. Manchester, general warehousemen.

BANKIHIPTS.-THOMAs ASHLEY, Coleman Street, Camberwell, victualler, to sur- render April 22, May 26: solicitors, Dlmmock and Burby, Suffolk Lane, Cannon Street; official assignee, Cannan, Aldermanbury-WrialAis flEnay DEAN, Fleet Street, auctioneer, April 25, May 23: solicitor, Levy, Arundel Street ; official as- signee, Graham, Coleman Street -Denim LEBLOND, Southwark Bridge Road, hat- manufacturer, April 22. June 3: solicitors, Baker and Parson, Pancras Lane ; official assignee, Pennell, Guildhall Chambers- HENRY ANSTEY and WILLIAM WATSON, Birmingham, drapers; April 27, May 25 : solicitors, Sale and Co. Manchester • Mot- teram and Knight, Birmingham; official assignee, Christie, Birmingliam2JAmes Camborne, Cornwall, mercer, April 25, May 15: solicitors, Rooker and Co. Plymouth ; Stogdon, Exeter; official assignee, Hirtzel, Exeter-ROBERT Ro- amers, Liverpool, tailor, May 1, 22: solicitors, Thornely and Jevons, Liverpool; official assignee, Cazenove, Liverpool-Josern Moss, May 1, 22: solicitors, Win- Stanley and Charnley. Preston; Evans and Son, Liverpool; official assignee, Ca- zenove, Liverpool- WituAit Surcuree, Finfield within Clayton-le-Moors, Lanca- shire, builder, April 27, May 18; solicitor, Hall, Accrington ; official assignee, Her- naman, Manchester -Joan WHITAKER RowBorrom, Halifax, boiler-maker, May 4, 26: solicitors, Wavell and,Co. Halifax ; official assignee, Young, Leeds-JOHN Ro- m:sow. Hexham, currier, April 25. May 23: solicitors, Bell and Co. Bow Church- yard; Fleming, Newcastle-upon-Tyne ; official assignee, Baker, Newcastle-upon- Tyne.

DIVIDENDS.-May 5, Roberts, Blackwell, wood-merchant-May 6, J. and J. F. Bodges, New Bond Street, hosiers-May 6, Whitmore, Stockport, tailor-May 9, 0. and J. Winter, Hastings, builders-May 11. W. and F. Kidston, Liverpool Street, Bishopsgate, medical-fitters-May 5, Samuel, Castle Street, Houndsditch, dealer in watches_ May 5, Gibney, Nottingham, currier-May 5, Lea, Grantham, Liucoln- 'hire, draper-May 19, Evans and Davey, Britton Ferry Ironworks, Glamorganshire, iron-roasters-May 19, Jones, Llangattock, Monmouthshire, hanker-May 5, Brun- ton, Bradford, Yorkshire, joiner-May 5, Thomas junior. Haworth, Yorkshire, worsted-spinner-May 5, Home, Leeds, dyer-May 6, Palfreyman, Sheffield, scri- vener.

CERTirtcares.-To Le granted, unless cause be shown to the contrary, on the day of meeting.-May 9, G. and J. Winter, Hastings, builders-May 5, Paul senior, Port- sea, brewer- May 5, Brooks, Tunbridge Wells, tailor-May 5, Parfitt, Artillery Street, Bermondsey, stone-mason- May 5, Housley, Broad Street. Golden Square, surgeon-May 8, Evans, Manchester, ironmonger-May 5, Hammond, Ripon, builder -May 11, Dowell, Birmingham, chemist.

Ducar/Arsons OP DIVIDENDIL-Howlings, Basing, Hampshire, miller; first div. of 30. Gd. any Tuesday; Pennell, Guildhall Chambers-Smith, Victoria Road, Kentish Town, victualler; first div. of Is. 9d. any Tuesday ; Pennell, Guildhall Chambers - White, Aylesbury, tailor ; first div. of Is. 7d. any Tuesday; Pennell, Guildhall Cham- bers-Lemere, Malden, draper; first div. of 2s. 101d. any Tuesday; Pennell, Guild- hall Chambers- Minnett, Mansfield, seed-merchant ; first div. of 4s. April 15, and three subsequent Saturda?8 ; Harris, Nottingham-Henderson. Newcastle-upon- Tyne, draper: first div. of Is. 31d. any Saturday after the 15th April; Baker, New- castle-upon-Tyne- Marlow, Walsall, iron-founder; first div. of 214. any Thursday ; Christie, Birmingham.

Scoren Seousarmarions.--Best, Aberdeen, merchant, April 21-Macgregor, Edin- burgh, doctor of medicine, April 25-Shaw, Kileyth. Stirlingshire' manufacturer, April 24-Graham, Broomielaw, Glasgow, boarding-house-keeper, April 25-Curry and Co. Glasgow, commission-merchants, April 28.