COMMERCIAL GAZETTE.

Tuesday, April 20.

PARTNERSHIPS DISSOLVED.

Eden and Denton, Hartlepool, ship-brokers-Chlnnock and Co. Piccadilly, patentees of self-acting furniture -..T. and J. Heaton, Haslingden, Lancashire, Iron-founders -Cragg and Lewis, Manchester, joiners-CuunIngs and Case, Trowbridge, carpenters-J. and E. Grundy, Manchester, woollen-manufacturers-Taylor and Co. Huddersfield, fancy- cloth-manufacturers-Garrard and Coombe, Covell, Cambrtdgeshlre, surgeons-T. and W. H. Smith, Great Marlborough Street, carpet-warehousemen-W. and H. Brickley, Sol's Row, Hampstead Road, drapers-Cohen and Isaacs, Gouiston Square, White- chapel, clothiers-Bowden and Co. Highwortb, Wiltshire, brewers-Hymers and CO. Gateshead, Iron-founders-Sykes and Wilkinson, Huddersfield, copperas-manufacturer" -Turner and Mather, Pllklugton, Lancashire, bleachers-The Wilder Iron and Tin- plate Company, Birmingham ; as far as regards C. Jones, of Birmingham-Mogg and Drew, Bristol, carpet-dealers-R. and J. Badcock, Atringdon, drapers -Goward and Sharp junior, Datchet, omnibus-proprletors--Clarkson and Collison, Queen's Road, Dalston, builders-Haigh and Light, Bradford, Yorkshtre, woolstaplers -E. and Ci• Blake, Walcot, -Bath, plumbers-Wetherells and Co. Bowden, Yorkshire, tanner,- Evans and Co. CalverVa Buildings, Southwark, hop-merchants-Hight= and Co. Pre*• ton, ellk.mercers-Taylor and Hall, Knottingley, Yorkshire, lime-Mrsers-Poole aEltl Ileatheote, Congleton, cabinet-makers-Wright and Co. Stafrord, mercers-Harris' and Mason, Fareham, Hampshire, blacksmiths-Etebells and Co k, Ashton-under-Lyne, linendrapers-SPCallum and Co. Edinburgh, stock-brokers-BaMe and Johnston, Gree- nock, merchants ; and Seine and Co. Newfoundland, merchants

BANILBEIFTCY ANNULLED.-BAISLER, F., Oxford Street, stationer.

BABILRIIPTS.

BAINBRIDGE, WILLIAM, Corrie Place, Old Kent Road, grocer, to surrmiller May 4, June 1 : solicitors, Cox and Co. Sias Lane; crucial assignee, Groom, Abehurch Lane. BENTLEY, ARTHUR, Bury, iron-founder, April 30, May 20-: solicitors, Meagre. Clarke and Co. Lincoln's Inn Fields; Grundy, Bury; official assignee, IICbson, Manchester.

Cneritz, Joao, Warminster, linendraper, April 27, June 1 : solicitor, Mr. Jones, Sin Lane ; official assignee, Mr. Belcher, King's Arms Yard. COWNDEN, CHARLES, Fore Street, Lambeth, boat-builder, April 27, June 1: solicitor, Mr. Ashby, Shoreditch ; official assignee, Mr. Cannan, Birehin Lane.

BERBEaT, THOMAS, Bridgewater, grocer, May 4, 26': solicitors, Mr. Boyle, Clement's • Inn ; Mr. Terrell, Exeter ; Mr. Copp, Bridgewater ; official assignee, Elirizell, Ester. SI'Doesom., Micamm, Liverpool, ship broker, April 13, May 25 : solicitors, Bridger and Co. London Wall ; Sir. Dodge, Liverpool ; official assignee, Mr. Bird, Liverpool. IlEasear, Carmarthen, linendraper, April 27, June 'I : solicitors, Means. Hardwick and Davidson, Basinghall Street; official assignee, Sir. Cannan, Birchin Lane. Tootra, EDWABD, King Street, Twickenham, tea-dealer, April 27, dune 1 Donne and Taylor, New Broad Street; official assignee, Mr. Belcher, King's ArmaYsrd. WicliTMAN, RoBERT, COIClieSter, drape; April 30, June 92-: solicitor, Mr. Catlin, Ely Place, Holborn ; official assignee, Mr. Green, Aldermanbury. DIVIDENDEL-M ay 13, Mackey & Boit, St. Helen's Place, merchants -May IS. Kings- cote, Sandgate, merchant-May 13, 'Dover, Three Cranes Wharf, merchant-May 13, Asuman and Christ, Mark Lane, merchants -May 20, Comer, Ludlow, mercer-May 90, Dawson, Iluersill, Lancashire, woollen-manufacturer-May 20, Hall, Rochdale, share- broker-may 20, Miller, Manchester, manufacturer-May 14, Charles, Manchester, commission-agent-May 12, Marsland, Hazel Grove, Chester, silk throwster-May 14, Fenwick, Newcastle upon-Tyne, linen-draper-May 11, Gaunt, Ingmanthorpo, York- shire, rape-dust-merchant-May II, Heatou, the Park, Yorkshire, c/othter.

CERTIFICATES

To be granted, unless cause be shown to the contrary, on she day of mediae. May 8, Wallis, College Street, Chelsea, builder-May 12, Park, Bury Street, St. James's, tailor-May 14, Elston, Bugbrook, Northamptonshire, surgeon-May 14, Kit- ching, Lloyd's Coffeehouse, shipowner-May it, Taylor and Hawkey, Montoya'', mouth Shore, Dufham, shipbuilders-May 12, Pierce, Liverpool, builder-May 41, Fair- hurst, Liverpool, painter-May II, Hawke, 'Penzance, tea-Gelder-May 21, Ireland, Nottingham, victualler.

To be granted unless cause be shown to the contrary on or beore May 11. Manson, High Street, Whitechapel, potato-leitler-White, Bristol, potter-weaman,

Birkenhead, wine-merchant-Smithia and Mathews, Great Dover Road, glass-mer- chants-Rotchschild, Great Queen Street, Lincoln's Inn Fields, diamond-merchant- Dursiey, Gloucestershire, apothecary-Browne, Isle of Wight, schoolmaster- Moseley, Bakewell, Derbyshire, auctioneer.

DECLARATIONS OF DIVIDENDS.

R. and W. C. Oxtoby, Wansford, Yorkshire, corn-factors ; first MY. Of 4s. together with first die. of 4s. 1 id., on separate estate of W. C. Oxtoby, and that div of Is. 3d. on separate estate of R. Oxtoby, on April 21, or any subsequent Wednesday ; Mr. K,yriaston, Hull-Molyneux and Co. Liverpool, merchants ; third div. of 4s. 6d., on April 28, or any subsequent Wednesday ; Mr. Follett, Liverpool-Molyneux, Liverpool, mer- chant; div. of 20s. on the separate estate, on April 2S, or any subsequent Wednesday ; Mr. Follett, Liverpool-Henderson, Old Burlington Street, tailor ; first div. of 2s. on .April 19, and two following Mondays ; Mr. Canaan, Birchin Lane-Pattie, St. Alban's Place, Edgeware Road, stationer ; first div. of 2s. 3d., on April 19, and two following Mondays ; Mr. Canaan, Birchin Lane-Mackenzie, Hunter Street, Brunswick Square, anun.ssion-agent ; second div. of 9d. on April 19, and two following Mondays ; Mr.

Cannan, Birchin Lane. sCOTCH sEQUEsTEATIONS.

BLACKWOOD, W., Glasgow, bookseller, April 28, May 19.

Canadian., MaLcoLia, Glasgow, asphalte-manufacturer, April 26, May 17.

liscoaxema, F., Inverness, cabinetmaker, April 28, May 19.

Boss, J., Aberdeen, china-merchant, April 27, May 18.

Sam, D., Caper Fife, bullder, April 24, May 18.

TAILERjonfor, J., Dairy, Ayrshire, merchant, April 26, May 17.

Friday, April 23.

PARTNYMSHIPS DISSOLVED.

Heyea and Hamer, Great Lever, near Bolton-le-Moors, bleachers-Fielding and Pil- kington, Blackburn, joiners-Jenner and De Barthop, Davies Street, Berkeley Square,

stay-makers-Richardson and Co. perfumers-Wilcocks and Morris, Liverpool, con- tractors-Harding and Son, Clun, Shropshire, grocers-Copland and Burnet, Surrey Street, Strand, navy-agents ; as far as regards F. Copland-Gedye and Perkins, De- vonport, cabinet-makers-Bates and Hadfield, NorthwIch, Cheshire, salt-manufacturers -Cooper and Co. Prestwich Clough, dyers -Gee and Co. Bishop Stortford, solicitors ; as far as regards W. Gee-Strachan and Co. Newcastle-upon-Tyne, brewers-C. and G. Dawson, Boston, brewers-G. and J. Armlield, Croydon. harness-makers-Sheer- ling and Crane, West Ham, Essex, carpenters-Smith and Co. Spittle Works, sear Chesterfield, machine-makers ; as far as regards J. Smith senior-Sanderson and Co. Basinghall Street, cigar-manufacturers-Williams and Cocks, Brldport, drapers-Ed- wards and Tucker, Bristol, builders-Tayleur and Co. Rutland Foundry, and Tayleur and Sanderson, Bankquay Iron Works, Warrington-Ryiey and Harris, Chipping Bar- net, attonnes -Haigh and Co. Bradford, stock-brokers-Lhdnes and Williamson, Lon- don Wall, upholsterers-Boole and Co. Manchester, warehousemen ; as far as regards J. Boole and J. Beaumont-Barber and Andrewes, Tottenham Court Road, tin-plate- workers. BANKRUPTS.

BELL, MART and Jamas, Finch Lane, newsvendert, to surrender May 4, June 9 solicitor, Mr. Depree, Lawrence Lane ; official assignee, Mr. Edwards, Frederick's Pl.

Buenas, CHARLES, Vine Yard, Lent Street. carman, April 28, June 4 : solicitor, Mr. Kempster, Kennington Lane ; official assignee. Mr. Pennell, Guildhall Chambers.

BRADLEY lien. WILLIAM, Kirkby Lonsdale, Westmoreland, innkeeper. April 30, June 13: solicitors, Gregory and Co. Bedford Row; Greggs, Kirkby Lonsdale ; Bates and Dees, Newcastle-upon-Tyne ; official assignee, Mr. Baker. Newmuicastle-upon-Tyne.

Hood; tisnay Faarans, High Street, Southwark, grocer, April 30, June 4: soli- citor, Mr. Roberts, Temple Chambers ; official assignee, Mr. Whitmore, Basinghall St.

J0111314 Jome, Llangefni, Anglesea, grocer, May 7, June 8 : solicitors, Cornthwaite and Co. Old Jewry ; Mr. Pemberton, Liverpool ; official assignee. Mr. Turner, Liverpool. LEE, JAMES, Four Oaks, case-maker, April 29, May 29 : solilicitors, Chilton and Co.

Chancery ; Suckling, Birmingham ; official assignee, Mr. Christie, Birmingham.

ld'lloxisatz, MICHAEL, Liverpool, ship-broker, April 30 (and not the 13th, as before advertised.) May 25; solicitors, Messrs. Bridger and Co. London Wall ; Mr. Dodge, Liverpool ; official assignee, Mr. Bird, Liverpool. OAKES, THOMAS, Walsall, wine-dealer, May 6, June 10: solicitor, Mr. Markclew Walsall ; official assignee, Mr. Christie, Birmingham. Pane, RICHARD, St. Stephen's, Hertfordshire, fanner, April 28, May 27: solicitor, Mr. Ivimey, Chancery Lane ; official assignee, Mr. Bell, Coleman Street Buildings.

SLUES., Winans, Salisbury, victualler, May 4, June 9: solicitor, Mr. Jones, Quality Court, Chancery Lane ; official assignee, Mr. Edwards, Frederick's Place.

TATE, Roam, Regent Street, silversmith, April 29, June 4 : solicitor, Mr. Fawcett, Jewin Street; official assignee, Mr. Belcher, King's Arms Yard. Timmons, RALPH, Manchester, grocer, May 5, 31 : solicitors, Mr. Wathen, Basing- hall Street ; Mr. Fogg, Manchester ; official assignee, Mr. Fraser, Manchester.

Elezensan, Joann and Baru., Exeter, wine-merchants, May 6, June 15: solicitors, Gale, Basinghall St.; Sanders and Kitson, Exeter ; official assignee, Hirtzell, Exeter.

TOWNLEY, WILLIAM, Little James Street, Bedford Row, coachmaker, April 30. June 4: Solicitor, Mr. Buchanan, Basinghall Street ; official assignee, Mr. Carman, Birchln Lane.

WALKER, Winans. Beresford Square, Woolwich, grocer, May 1, June 12: solicitor, Mr. Buchanan, Basingball Street ; official assignee, Mr. Follett, Sambrook Court.

Wawa, JAMES Lon:moan, Worcester, tailor, May 6, June 10 : solicitors, Mr. Jones, Worcester ; Mr. Smith, Birmingham ; official assignee, Mr. Whitmore, Birmingham.

DIVIDENDS.

May 15. Philpot, Ludlow, Umber-dealer-May 17, Tetuan senior, Polygon, Somers Town, builder-May 17, C. and C. Taman junior, Polygon, Somers Town, builders- May 17, Searle, Upper Gloucester Place, Chelsea, cheesemonger-May 17, Graham and Co., Cheapside, calico-printers-May 17, Gouity, Stangate, mast-maker-May 18, Burton and Sheen, Manchester, cotton-spinners-May 21, Homer, Manchester, mer- chant- May 21, Livingston and Brittain, Manchester, plumbers-May 18. Davies, Wrexham, and Puleston, Denbighshire, miller-May 18, Wilkinson, Liverpool, fruit- erer-May 18, Birch, Birmingham, grocer-May 21, Clarke and Philips, Leicester, bankers-May 18, Harley, Birmingham, grocer-May 18, Hitchcock, Airewas,Stafford-

&ire, worsted-manufacturer. CERTIFICATES• To be granted, unless cause be shown to the contrary, on the day of ?meting.

May 14, Strevens, Trafalgar Street, Brighton, victualler-May 14, Harris, Champion Grove, Camberwell, hide-salesman-May 14, Baylis, Gloucester Place, Old Kent Road, grocer-May 15, Brewer, Great Waltham, draper-May 19, Dailey, Long Lane, Ber- mondsey, leather-manufacturer-May 11, Sharpe, Commercial Road, Lambeth, stone- mason-May 14, Thomas, Aberdere, Glarnorganshire, builder-May IS, Marks, Cardiff, clockmaker- May 14, Broad, Bristol, tea dealer- May 14, Forber, Liverpool, watch- maker-May 15, Gibson, Birmingham, share-broker--May 17, Brame% Ashton-im ler- Lyne, grocer-May 14, Halstead, near Manchester, cotton-manufacturer-May 14, Nogworthy, Manchester, stock-broker.

To be granted unless cause be shown to the contrary on or before May 14. Pines, Store Street, Bedford Square, timber-merchant-Hill, Six Bells, Hammer- smith, victualler-Prior, St. Macey, Cornwall, tailor-Parry, Manchester, share-broker -Cox, College Wharf, Lambeth, barge-builder-Thompson, Liverpool, factor-Jelin- son, Chelmsford, grocer-Grossmith, Portsmouth, baker-Hoskins, Blackheath, board- ing-housekeeper-Bond and Morgan, Oxford Street, shawl-manufacturers.

DECLARATIONS OF DIVIDENDS.

Marshall, Sellbridge Abbey, Kildare, woollen-manufacturer; fourth div. of 1-16th of a id. on any Monday ; Mr. Bird, Liverpool-Richardson, Liverpool, merchant ; fourth div. of id. and 3-16ths of a Id. on any Monday ; Mr. Bird, Liverpool-DPDou- gall, Liverpool, factor ; second div. of 31/1. on any Monday ; Mr. Bird, Liverpool- Tele, Liverpool, merchant ; first and final div. of 20s. on the separate estate, on any Monday ; Mr. Bird, Liverpool-Carne, Liverpool, merchant ; first and final div. of 10s. on the separate estate, on any Monday ; Mr. Bird, Liverpool-Elliott, Liverpool, apt- cultural-implement-maker; Ora div. of 9s. 7d. on any Monday ; Mr. Bird, Liverpool -Sutherland, Liverpool, coppersmith ; first and final div. of Is. 11/1. on any Monday ; Mr. Bird, Liverpool- Breed and Eccleston, Liverpool, merchants ; third thy. of lid. on any Monday ; Mr. Bird, Liverpool-Nicholls junior, Birmingham, bookseller ; first div. of a. on any Tuesday before the 30th of June ; Mr. Whitmore, Birmingham-Gill, Warrington, Lancashire, cent-merchant ; first div. of 114d. April 27, or any subsequent Tuesday ; Mr. Hobson, Manchester-Hey, Coln% Lancashire, worsted-manufacturer ; fiat div. of Is. 9d. April 27, or any subsequent Tuesday ; Mr. Hobson, Manchester- Bnrchall, Manchester, share-broker ; first div. of Is. April 27, or any subsequent Tues- day ; Mr. Hobson, Manchester-Whitley, Liverpool, merchant ; first div. of Is. 2d. on any Monday ; Mr. Bird, Liverpool-Rudd, Brough, Westmoreland, provision-dealer; Anal div. of 5s. on any Saturday ; Mr. Baker, Newcastle-upon-Tyne-Clarke and Bur- g as, Coal Exchange, teal-factors; div. of lid. on any Friday ; Mr. Follett, Sambrook Court-Elliott, Petworth, Sussex, corn-merchant ; day. of 4s. on new proofir, on any Friday; Mr. Follett, Sambrook Court-Ransom, Stowmarket, Suffolk, corn-merchant , div. of 4fd. on any Friday ; Mr. Follett, Sambrook Court-Carpenter, Basingstoke, Hampshire ; div. of is. 6d. on any Friday ; Mr. Follett, Sambrook Court-I,. and W. Fenner, Fenchurch Street, merchants ; div. of 11d. on any Friday ; Mr. Follett, Sam- brook Court-Wheadon, Bath, grocer; dlv. of Is. 3d. April 28, or any subsequent Wed- nesday; Mr. Hutton, Bristol-Sims, Tollard Royal, Wiltshire, wheelwright ; first div. of Is 41d. on any Wednesday ; Mr. Whitmore, Basinghall Street-S. and T. Roes, Lei- cester, hollers; first My. of 7d. on any Thursday ; Mr. Christie, Birmingham. SCOTCH SEQUESTRATIONS. MACOMB, J., Dtmoon, Edinburgh, innkeeper. April 29, May 20. Ross, R. K., Glasgow, insurance-agent, April 27, May 20. Rontaxson, A., Ellen, cattle dealer, April 30, May 21.