COMMERCIAL GAZETTE. Tuesday, March 26.

PARTNERSHIPS DISSOLVED.

W. and J. E. Brodhurst, Newark-uponTrent, merchauta-Hndsou and Hartley, Bradford, worsted spinners-F. and H. E. Drayson, Fecersham, civil engineers- Toone and Robinson, King Street, Holborn, wine-merchauts-Fownes and Reed, Coventry Street, hatters-Kelly, Scott, and Co. Leicester, fancy hosiers -Bergonsi and Cerrito, Billiter Street. general merchauts-Purdy and Manship. Martham, Norfolk, grocers-Proprietors of the Hanover Square Brewery, Newcastle upon-Tyne ; as far as regards D. Cookson-Hayman and Co. Bristol. tilers -Routledge and Lucas. Belvedere Road, terra cotta manufacturers-Denson and M'Neill, Liverpool, nine merchants-, Bottomley and Co. Gracechurch Street, agents-Trowell and Cross. St. Martiu's Lane, grocers-Stead and Simpson, Leeds, and elsewhere, curriers ; as tar as regards M. Simpsou-Chappuis and Co. Lower Ashby Street, Clerkenwell, engravers Hatton and Sheaf, Bland, druggists -Drinkwater and Hewlett, Warwick, drapers-Mayers and Son, Leadenhall Street, carvers-Strattou and Wilson, Coventry Street, linen. drapers-Eyre and Co. Sheffield. fender-manufacturers ; as far as regards J. Eyre-.. Barraelough and Brown, Bradford, worsted spinners-Hind aud Brun n, Manchester, engravers. DECLARATIONS OF INSOLVENCY UNDER THE NEW ACT. Mayler, Chester, publican-Crook. Great Marylebone Street. commissiou-agent-. Wallis, Oxford. suddler-Tovey, Bristol, coach-lamp-manufacturer-Ingram, Black- heath Road, author of an improved calculator-Mahomed, Little Ryder Street. West- minster, bath-proprietor-Godwin, Hackuey, linendraper -Thompson, Birmingham; out of business-Rumble. Battersea. urtist-Jeukins, Ryde, fishmonger-Newman, Clapham Road, bricklayer-Offurd, Great Yarmouth, cutler - Snell, Caistor, Lincoln- shire. chemist-WMauus, Wilson Street, Gray's ton Road, surgeon-Bouthroyd. Had- dersfield, out of business-Hasler, East Street, Finsbury Market. -spanner-Finley senior, High Street, Newington, out of business-Deuuiff, Sheffield, fruiterer-Varley, Sheffield, oilcloth-manufacturer, - Crowther, Calverley, cloth manufacturer -Long, Guiseley, clothier -Nen ell. Calverley, beer. house-keeper-Snow, Liverpool, boarding- house-keeper- Gruneisen. Thant Street, Burton Crescent, lately a victim ler-Cooke, Kituberworth, Yorkshire, out of business-Shinton, Redditch. Worcestershire, out of business- Gandidi, Great Marlborough Street, professor of fencing-Wells, Brewer's Green, Westminster, carpenter- Crawford, Princess Street. Maida Hill, omnibus pro- prietor -Pagden. St. Thomas Street. out of business-Drew. Wakefield, cabinetmaker -Kibble, Peckham Grove, out of employ-Borthwick, Tottenham Court Road, furni- ture-br ker-Standen, Hastings, baker-Neale, Walcot, cabinetmaker-Cordrey, Put. ney, carman-Webster. Spring Place, Paddington, out of business-Downes, Somers Town, clerk. BANKRUPTS. ANDREWS, THOMAS, Little Earl Street, Seven Dials, victualler, to surrender April 23, May 14: solicitor, Mr. Ware, Blackman Street; official assignee, Mr. Graham, Coleman Street. Bernsort, SAMUEL, Leamington Priors. wine-merchant, April 12, May 1: solicitor!, Messrs. White and Co. Bedford Row; Mr. Tibbits, Warwick ; official assignee. Mr. Valpy. Birmingham. ECKERSLEY. Isaac, Liverpool. victualler, April 10, May 7: solicitors, Messrs. Corn- thwaite and Adams. Dean's Court, Doctor's Commons; Mr. Coruthwaite, Liverpool; official assignee, Mr. Cazenove, Liverpool. Hrrcncoms, Rummy, Taunton. miller. April 11, May 2: solicitors, Messrs. Bailey and Co. Beaters Street ; Mr. Terrell, Exeter; Mr. Coles, Taunton; official assignee, Mn, Hernaman. Exeter. EEL1SON. WILLIAM GOLIGHTLY, Canterbury, builder, April 23, May 14 : solicitor, Mr: Kirk, Symond's Inn! official assignee, Mr. Turquand, Old Jewry Chambers. Levy, EDWARD and Armusrus SAMUEL, Botolph Lane, fruit-merchants, April 2, 30 r solicitors. Browu & Martin, Miuciug Lune; official assignee, Green, Aldermaubury. Low, WILLIAM. Ipswich, grocer, April 2, 30; solicitors, Messrs. Bell and Co. Bow Churchyard; official assignee, Mr. Green, Aldermaubury. Pourrenr, BENJAMIN, Derby, wine-merchant, April 4, May 4: solicitors, Messrs. Barker and Co. Mark Lane; Messrs. Sportier and Chaplin, Birmingham; official assignee, Mr. Whitmore, Birmingham. Areaway, josses'', Chester, fringe-manufacturer, April 10, May 7: solicitors, Messrs.

Fisher and Co. Aldersgate Street; Mr. Barker, Manchester ; official assignee, Mr. Morgan. Liverpool. Wearree. ROBERT, Oxford Market. victualler. April 4, May 3: solicitor. Mr. Ware, Blackman Street. Sonthwark; official assignee, Mr. Pennell, Basingball Street. Wisner, Joan. junior. Nottingham upholsterer, April 13. May 11 : solicitors. Mr. Lees, Nottingham ; Messrs. Motteram and Giddey, Birmingham; official assignee, Mr. Bittleaton, Birmingham. Wisusms JEREMIAH. Newtown. Montgomeryshire. fiaunel.manufacturer, April 3, May 3: solicitors, Mr. Sargent. Norfolk Street Strand; Mr. Owens, Newtown; Mr. Hughes, Llauidloes; official assignee, Mr. Bird. Liverpool.

DIVIDENDS.

April 17. Curtis. Totten Street. Stepney, shipping butcher-April 25. Morris. Hack- -Ely. builder-April 25. Southgate and Robertson. Fleet Street. auctianeers -April 16, Southgate, Fleet Street. auctioneer-April 16. Robertson. Fleet Street. auctioneer- April 16, Middleton. Bread Street, warehouseman-April 16. Greece. Edwards Street. Portman square, saddler-April 17. Robinson, Great Trinity Lane. oil-merchant- April 17. T. and A. Temp'eton, Congleton. silkananufacturers-April 18, Knowles. Manchester cotton-spinner- April 16. Bourne. Wolsingham, ecriveuer- April 19, Hilton and Walsh, Over Damen, paper-makers--Apria 17. Nicholson, Liverpool, batter-April 17. Humberston and Frodaliani. Liverpool. commiasion merchauts - April 17. Cooper and Co. Trowbridge., clothiers-April 17. Pidgeou, Shrewsbury, tobacconist-April 16, Mill, Crosby Hall Chambers, merchant.

CERTIFICATES.

To be granted. unless cause be shown to the contrary. on the day of meeting.

April 18. Dyke. Ramsey. innkeeper-April 18. Smith. Lime Street, shipowner- April 18. Taunton. Westminster Bridge Read. furnishing-warehouseman - April 18, Ballard. Maidstone, brazier- April 16, Williamson. Regent Street. hosier-April 16, Balls, Thames Street, iron.merchant-April 27. Diack, Regent Street, furnitiare.a are- houseman-April 19. Couclunau. Kensington. builder-April 19, T. and T. P. Trapp. Church Street, Southwark. tallow.chaudlers-April 17, Freeman, Wisheach. builder- April 17. Sanders, Ramsgate, shoemaker-April 16. Brown. Sunderland. butcher- April 17. Newton. Kirkberton. victualler -April 16. Billington, Birkenhead. woolleu- draper-April 16. Higgiuson. Liverpool, pawithreker-April 26. J. and R. P. Clarke, Leeds. musiesellers-April 19. Tildesley, Wolverhampton, timber dealer-April 17, Taylor. Saddleworth, wool-merchant.

Tube granted. unleu cause be shown to the contrary. on or berre April 16.

Eaathope, Shrewsbury, whitesmith-Ashton. Liverpool. manufacturing chemist- Mitchell. Bury Street. Si. James's. tailor-Nixon, Great Portland Street. upholsterer- Leerier, Billingfurd, Norfolk, cattle.dealer-A and W. Allen, South Shields. drapers -Evershed, Palborough, timber-merchant-Havelock, South Shields, corver.

DECLARATI..N8 OE DIVIDENDS.

Bidmead, Bread Street, warehouseman ; second die. of ls. 6d. March 27. or any sub- sequent Wednesday ; Mr. Edwards, Frederick's Place-Collins. Staines. hotelkeeper ; first div. of 1.. a; arch 27, or auy subsequent Wednesday ; Mr. Edwards, Frederick's Place - J. and W. Judd, Ramsey. mealmen ; first div. of Is. 6d. any Wednesday ; Mr. Pennell, Basingliall Street -Thom psou, St Andrew's Boat, Horsemonger Lane, builder; first div. of Is. 74d. any Wednesday ; Mr. Graham. Coleman Street -Bowlby. Bishop- wearmouth. scrivener; second and final div. of 30. (in addition to Is. previously declared.) March 30, or auy subsequent Saturday ; Mr. Baker, Neweastle-upon- Tyne - Noyes. New Church Street. Lisson Grove. painter ; first div. of 2s. 9d. any Saturday ; Mr. Green. Aldermanbury-Simmons and Pine. Ba'tersea. miumfac- turers of prussiate of potash' first div. of 4s. 5d. any Saturday ; Mr. Green. Alder- manbury- Durral. I runbridge, mercer ; first div. of 4s. 101d. any Thursday ; Mr. Christie. Birmingham-Wilson, Barnsley. linen-manufacturer ; second div. of 3d. March 26 or any subsequent Tuesday ; Mr. Frame, Leeds-Sparer. St. James's

Street, tailor ; first of 13s. March 27. or any subsequent Wednesday; Mr. Edwards. Frederick's Place-Potter. New Bond Street, haberdasher ; first div. of 8r. March 27, or soy subsequent Wednesday ; Mr. Edwards. Frederick's Place- Bayley. Ha-flogs, grocer ; first div. of 3s. 3d. on March 27, or any subsequent Wednesday; Mr. Edwards. Frederick's Place -Kipling, Wood Street. Cheapside. ware- houseman ; first div. of 5s. on March 27, or any subsequent Wednesday ; Mr. Ed- wards. Frederick's Place-Cranbrook. Deal, draper ; first div. of 7s. 9d. on March 27, or any subsequent Wednesday ; Mr. Edwards, Frederick's Place.

SCOTCH SEQUESTRATIONS.

BOW T.. Glasgow, merchant, April 3,''25. DEWAR. J.. Edinburgh, cabinetmaker, April 9, 24. HARKNESS. W., Edinburgh. Judges' robe keeper, April 2, 23.

Marniewsjuidor, W., aud KEITH. S., Aberdeen, leather-merchant, April 1, 22.

Friday, March 29, PARTNERSHIPS DISSOLVED.

Croser and Poole, Southampton, corn merchants-Slone and Hoyle. Halifax, washing-liquor manufacturers-Cottam and Kelltam, Mincing Lane, colonial brokers -Ellice and Co. Leadeuhall Street, merchants ; as far as regards R. Ellice-T. and W.ReadManchester, tobacco-manufacturers-N. and N. S. Godirey.Bankside, vinegar- merchants- Irving and Willett, Helmet C. tut. Strand, conductors of the •• Polytechnic Joortial"-Kaye and Co. Leeds. ale-brewers-The Proprietors of " Le Courier de L'Europe Echo du Continent," Wellington Street, Strand Jacobson and Huntington, Liverpool, brush manufacturers-James and Son, Walsall, ironfouuders-E. and M. Leake. Shrewsbury, innkeepers-Hedley and Hope, Halifax, coachbuilders-Tidd and Co. Gainshorougt;, merchants-M- Calls aud Co. Liverpool, merchants ; as far as regards M'Call-Osborn and Elliott. Sheffield, cutlery-manufacturers-Herding and Co. Portugal Street. wine-importers-B. and C. Best, St. John Street, coal-merchants -W. and J. Lock,Tauntou, farmers. DECLARATION! OF INSOLVENCY UNDER THE NEW ACT.

°anthem, Hereford Street. Lisson Grove, balser-Mannder. Hereford Street. Lisson Grove, baker- Bosworth. Paget Place. Waterh-o Road, beer-seller-Procter, Man- chester. butcher's-assistant-Broadley. Sheffield, job smith-Robinson, Somers Town, pork-butcher-Jones. West Bromwich. tobacconist-Lecings, Putney, lodging-house- keeper-Osborn. Exeter. whip.maker-Tregear and Senior. Plymouth, painters - Kemp. Jermy-n Street. gunmaker -Farr, Worcester. victualler-Cave, Wells, clerk- Cooper. Teener). Somersetshire, farmer- Odeland, Bath. millwright-Bayntun, Upper Cleveland street, coach proprietor-Harris, Cardiff, beer-seller-Greenwood, New- castle-upon-Tyne. currier-Waller. Great Carter Lane, fruiterer -Blomfield. Ipswich. mail-contractor-Wood, New Peckham, druggist-Fox. Thomas Street, New Kent Road, beer-seller-Moore, Portland Towu. shoe.salesman-Shields. Hercules Build- ings. milliner- Gunn, St. James's Place, t. Id Kent Road, clerk-Stokes Dudley. wine- merchant - Cock, Chapel Allerton. Sornersetshire, farmer-Gandini. Great Marlbo- rough Street. professor of fencing-Wright. Deptford, clerk-Bass, otherwise Warde, Gerrard Street, actress-O'Keefe, Jermyu Street-Randle, Berry Pomeroy, flour. dealer.

BANKRUPTS.

BALLS. JAMES. Holloway Road, Islington. livery.stable-keeper, to surrender April 12, May 10: solicitor Mr. Paterson, Old Broad Street ; official assignee, Mr. Belcher, King's Arms Yard. Benurr, WILLIAM. Doncaster. scrivener. April 16. May 7: solicitors, Mr. Taylor, John Street. Bedford Row ; Mr. Badger. Rotherham ; and Mr. Blackburn, Leeds ; Official assignee. Mr. Hope. Leeds.

CAVE. Gnome and Ituarano. Banbury. drapers. April 16. May 10: solicitors, Messrs. Reed and Shaw, Friday Street; official assignee. Mr. Belcher, King's Arms Yard. DIANE, CHARLES, Southampton. coachbuilder. April 10, May 8 : solicitors, Messrs. Walker and Co. Southampton Street, Bloomsbury ; Messrs. Deacon and Lung, South- ampton; official assignee. Mr. Lackingtou. Coleman Street Buildings.

PESTEN. John, Paddington Street, ironmonger. April 13. May 7: solicitor. Mr. Smith, Baruard's fun ; official assignee, Mr. Edwards. Frederick's Place.

SMITH. THOMAS. and OsBORNE. JAMES. Redcross Street, Southwark. builders. April 9, May 21 : solicitors, Messrs. Dods and Cu Leadenhall Street; official assignee, Mr. Follett. Basiugleall Street.

Waterer. HERBERT Munoz, Shiffnall. Shropshire, cattle-dealer. April 13. May 11 : solicitor, Mr. Barnett, Naha ; official assignee. Mr. Whitmore, Birmingham.

DIVIDENDS.

April 16, York, Brighton, banker-April 19, Rowley. Oxford Street, draper-April 19, Wood, Fleet Street, bookseller-April 19, Martin. Shoreditch. grocer-April 30. Whitehead. Fleet Street. printer-April 23. s' urray and Browu, Liverpool. millwrights -April 19. Berridge, Manchester. tobacconist-April 19, Rowlands, PwIllseli, Carnar- vonshire, dealer in wines-April 23, Rodham. Newcastle-upon-Tyne, grocer-April 23, Walton, Stockton-on Tees, wine men-bolt-April 23, Bowman, Carlisle, woollen- draper-April 22, Hobson. Carlisle, mercer.

CERTIFICATES.

To be granted. unless earss be shown to the contrary. on the day eructing.

April 19, Oliver and York, Stoney Stratford, bankers-April 23, Giles. Bow. omni- bus-proprietor--April 23, Bohn, King William Street, Strand, bookseller-April 30. Sherwood. Wood Street. stationer-April 12. Walton, Stockton-oft-Tees, wine-merchant -April 22 Rodham. Neacastle-upon-Tyne. grocer-April 23. Barry, Liverpool, mer- chant-April 23. Norman. Penketh, near Warrington, sail-cloth-manufacturer-April Nuttafl, Rochdale, pork-butcher.

Is be granted. unleu cause be shown to the contrary. as or before April 19.

Vine, Peerless Row, City Road Carpenter-Courtenay, Great Marlborough Street, bookseller-Bell. Greeosfield, Northumberland, ship-owner-Kimber, North Ccruey, Gloucestershire, farmer-Holmes, New Broad Street, merchant.

DECLAMATIONS OF DIVIDENDS.

Thompson. Liverpool, merchant. first die. of Is. 88. April 4, or any subsequent Thursday ; Mr. Cazenove, Liverpool-Hitchcock. Alrewas. Staffordshire. worsted- manufacturer ; drat div of 2s. 7d any Thursday; Mr. Valpy, Birmingham-Goodwin and Griffin. Realtor, Derbyshire, lime-burners, first die. of 28. auy Thursday; Mr. Valpy. Birmingham -Joan, Wellington, Shropshire, draper, first div. of 8s. 6d. any Tuesday; Mr. Whitmore, Birmingham-Molyneux, Lombard Street. watchmaker, second div. of Is. 3d. April 3, and three following Wednesdays; Mr. Groom. Abchurch Lane-Bayley. Peudleton, stuff-printer, first div. of 45. 2}d. April 2, or any aubse- queut Tuesday; Mr. Port. Manchester-Jacks, Bristol, merchant; final div, of 2ad. April 3, or any subsequent Wednesday; Mr. Morgan. Bristol-Bottomley. Delph, Yorkshire, woollen-manufacturer; second die, of lOyd. April 2. or any subsequent Tuesday ; Mr. Fraser. Manchester-Denxilse, Bridport. grocer ; div. of 5s. any day after April 1; Mr. Ileruamau. Exeter-Beer and Knack, St. Thomas-the-Apostle. Devonshire, coat-merchants; div. of 6s. 6d. (on new proofs).8nel div. of 7d.; aud on the separate estate of Beer, 20$.; any day after April 1; Mr. Hernaman, Exeter,

SCOTCH SEQUESTRATIONS.

DAWSON, P., Dundee, merchant. April 3, 24.

FORREsT, W.. Edinburgh, wine.merchitnt, April 6, 30. HUMAN, J. G.. 61134gow, IORCIIVT. April 5, 26. HEMSWORTH. H. W.. Edinburgh. distiller. April 4, 25. 51. Derma D. Clachan. Argyleshire. merchant. April 3.23.