COMMERCIAL GAZETTE.

Tuesday, January 9.

PARTNERSHIPS DISSOLVED.-Parmeter and Bullock, Aylsham, millers-Hammers- ley and Bentley. Leek. silk-manufacturers-Leyland and Lomax, Great Bolton, mule-spindle-makers-Mason and Co. Richmond, Yorkshire, carriers-Hewitt and Jenks, Egmanton, Nottinghamshire. tanners-Brearley and Co. Trough Syke Mill, Baeup, breakers-up of cotton-waste-Liddiard and Co. Ocean Street, Stepney. che- mists-Hill and Sandland. Birmingham, jewellers-]llanco and Brounlie, Liverpool, merchants-MantelIs, Faringdon, Berkshire, surgeons-J. M. and D. Cooper, Sun- derland. attornies-J. and B. Horrox, Heywood, Lancashire, blacksmiths-Lauder and Co. Liverpool; and Lauder and Co. Glasgow, oil-merchants -Donlton and Watts, High Street, Lambeth, potters-Fanstone and Knight, Reading, coach- builders-Simpson and Collingwood, Peterborough, brewers-Roe and Wade, Bank- side, Southwark, iron-rnerchants-Shaw and Hall, Sheffield, Britannia-metal-manu- facturers-Parker and Co. Sheffield, attornies-M'Alpin and Co. Bread Street, warehousemen; so far as regards J. Davis-Prescott and Co. and Mosley and Co. Manchester; and Prescott and Co. Gibraltar. merchants-Robinson and Denison, Leeds, coal-masters-Finnis and Co. John Street, Alinories. ship-store-merchants - Anderson and Co. Manchester, machinists-Breach and Jeffety, Newcastle-upon- Tyne, hotel-keepers-Gale and Lewis, Mayfield Road, Kingsland, smiths-Bir- twistle and Co. Oakenshaw, Lancashire, power-loom-cloth-manufacturers ; so far as regards W. Fielding-Massinghsm and Morris, Birmingham, jewellers-Roberts and Roberts jun. Oxford Street, job-masters-Thompson and Barker, Madeley, Shropshire, surgeons-Baron and Son, Kildwick, Yorkshire, nail-makers-Howorth and Gledhill. Halifax, auctioneers. BANKRUPTCY ANNULLED.-CHARLES and EDWIN PARKER, Northampton, boot- manufacturers.

BANKRUPTS.-JAMIS SEWELL, Brackley. Northamptonshire, timber-merchant, to surrender Jan. 18, Feb. 22: solicitor, Clarke, Great James Street, Bedford Bow; official assignee, Bell, Coleman Street Buildings-HENIIY SIMONS, Woolwich, linen- draper, Jan. 19, Feb. 23: solicitors, Davidson and Bradbury, Weavers' Hall ; offi- cial assignee, Carman, Aldermanbury-METER JACOBS, Steward Street, Spitalfields, warehousenian, Jan. 23, Feb. 20: solicitors, Lawrence and Co. Old Jewry Cham- bers; official assignee, Edwards, Sambrook Court-JUAN OLIVER, Daventry, iron- monger, Jan. 19, Feb. 20: solicitors, Linklaters, Sise Lane, Bucklersbury; Hodg- son, Bit mingham; official assignee, Lee, Aldermanbury-WILLum HALL, Fording- bridge, butcher, Jan. 19, Feb. 20: solicitors, Holtne and Co. New Inn, Strand ; Davy, Kingwood ; official assignee, Lee, Aldermanbury-JAmns WHITING FISHER and JAMES BASET, Norwich, cabinet-makers, Jan. 17, March 3: solicitors, Sole and Co. Aldermanbury ; Miller and Co. Norwich ; official assignee, Pennell, Guildhall Chambers-WILLIAM BURRIDGE, Stainsby Road, East India Road, builder, Jan. 19, March 3: solicitor, Moss, Moorgate Street; official assignee, Nicholson, Basinghall Street-Jesse Siuw, Longton, Staffordshire, stationer, Jan. 22, Feb. 12: solicitors, Clarkes, Langton; Motteram and Knight, Birmingham ; official assignee, Christie, Birmingham-EnwAan GOLDSMITH, Nottingham, hatter, Jan. 23, Feb. 13: solicitors, Rowley, Nottingham ; Hodgson, Birmingham ; official assignee, Harris. Notting ham-Joszen HARRIMAN. Loughborough, hosier, Jan. 23, Feb. 13: solicitors, Giles, Loughborough ; alcateram and Knight, Birmingham ; official assignee, Harris, Nottingham-WILLIAM DAVEY, Wellington, baker, Jan, 16, Feb. 15: solicitor, Ter- rell, Exeter ; official assignee, Hirtzel, Exeter-JoiLv Dixox, Liverpool, cooper, Jan. 22, Feb. 12; solicitor, Dodge, Liverpool; official assignee, Morgan, Liverpool - JAMES AITKEN, Liverpool, draper, Jan. 19, Feb. 16: solicitors, Evans such Son, Liverpool; official assignee, Bird, Liverpool-JAMES HALL, Manchester, commission- agent, Jan. 26, Feb. 9: solicitors, Atkinson and Last, Manchester; official assignee, Iternaman, Manchester-Cilantro Dixos, Gateshead, draper, Jan. 17, Feb. 27: so- licitors, Brook and Co. Huddersfield; Watson, Newcastle-upon-Tyne; Van Sandau and Cumming, King St. Cheapside ; official assignee, Baker, Newcastle-on-Tyne. DIVIDENDS.-Jan. 30, Howard, Finsbury Warr, lime-merchant-Jan. 30, Bois, Fenchurcb Street, merchant-Jan. 30, Wade, Northampton, leather-seller -Jan. 31, Crane, Harrow on the Hill, draper-Jan. 27, Manson, Lloyd's Coffeehouse, under- writer-Jan. 27, Whitmore, Stockport, tailor-Jan. 27, Brown, Winchester, carpen- ter-Feb. 2, Hawkes, Britten Street, Chelsea, brewer-Feb. 2. Staples and Collyer. Southampton, ship-plumbers-Feb. 2, Howes, Mortimer Road, K ingsland, victualler- Feb. 2, Bernascom, Red Lion Street, Clerkenwell, looking-glass-frame-manufacturer - Feb. 1, Woodworth, Liverpool, victualler-Feb. 1, Battersby and Telford, Liver- pool, iron-founders-Feb. 9, Barber, Manchester, engraver to calico-printers-Feb. 2, Bishop, Southampton, boot-maker.

CERTIFICATES.- To be granted, unless cause be shown to the contrary, on the day of meeting.-Jan. 30, Bethell, Riley Street, Bermondsey, victualler-Jan. 31, Sinner,

Robert Street, Grosvenor Square, leather-seller-Jan. 30, Howard, Finsbury Wharf, lime-merchant-Jan. 31, Smith, Bridport Place, Roston, victualler-Jan. 27, Osier, Grange Road, leather-factor-Jan. 30, Lovell, Wisbeach St. Peter, boot-manufac- turer-Jan.30, Willey, High Street, Borough, cabinet-maker-Jan. 31, Adams, Liver- pool, merchant-Feb. 8, Jones and Clegg, Salford, iron-founders-Feb. 2, Longmore and Longmore, Manchester, provision-merchants-Feb. 8, Parry the younger, Wil- lenball, ironmonger-Feb. 8, Craig, Nuneaton, grocer-Jan. 30, Jones, Chester, tim- ber-merchant.

DRCLARATIONS OF DIVIDENDS.-Chancellor, Plmenix Place, Dorrington Street, Clerkenwell. funeral-carriage-master ; first div. of 4s. fki. Thursday next and three following Thursdays ; Graham, Coleman Street-Kingston, Reading, draper; first div. of 9d. Thursday next and three following Thursdays ; Graham, Coleman Street

- Dauptain, Wharf Road, City Road, colour-manufacturer; first div. of 90. the 15th Jan. or any subsequent Monday ; Cannan, Aldermanbury-Mudge, Paignton' fly- proprietor; first div. of 5s. 9d. any Tuesday or Friday; Hirtzel, Exeter-Sims,Red- ruth, linen-draper ; second div. of 38. Id. any Tuesday or Friday ; Hirtzel, Exeter- Gribbell and Luscombe, Tavistock, grocers ; first div. on the separate estate of R. Gribbell of 7s. any Tuesday or Friday ; Hirtzel, Exeter-Murray and Jackson, Leeds, engineers; fourth div. of Is. any day; Young, Leede.

Friday, January 12.

PARTNERSHIPS DISSOLVEIL-Shackleton Brothers, Batley, grocers-Sykes and Smith, Batley, woollen-manufacturers-J. and R. Fitton, Kirkburton, fancy manu- facturers-S. and AL Storey, Sheffield, pawnbrokers-Wilson and Fuller, Parlia- ment Street, architects-Milder and Arnold, Milton, Gravesend, attornies-Dawson and Murphy-Strother and Son, Notting Hill, coal-merchants; as far as regards J. D. Strother-Bradbury and Co. Manchester, merchants ; as far as regards J. Brad- bury-G. and C. Duplan, RegentiPlace, Westminster -Fergusson and Blakoe, Bar- ' ton-upon-Humber, drapers-J. and W. Glyde, Yeovil, attormes-Clough and Haley, Bradford. Yorkshire, wool-staplers-Bright and Co. Sheffield, merchants-Brown- low and Co. Hull, wharfingers-Broome and Griffiths, Red Lion Street, Holborn, • music-sellers-Davies and Williams, Cardiff, slate-masons-J. and W. Chadwick, Rochdale, coal-proprietors-Ashton and 151Donnell, Manchester, coach-builders- Bird and Son, Cardiff, merchants-Gibbons and Co. Liverpool, nail-manufacturers

• -Fopplewell and Co. Lime Street, merchants-Rawson and Co. Liverpool, insu- rance-brokers; as far as regards R. Rawson-Tetley and Oldroyd, Leeds, white- smiths-Yewdall and Whaley, Bradford, Yorkshire, stuff-manufacturers-Towler ' and Co. Norwich, merchants-Tomlinson and Co. Wakefield, mungo-dealers- Smith and Leigh. Manchester, manufacturers-Soman and Son' Norwich, shoe- manufacturers-Berry and Hussey, Trowbridge, plumbers-Jackson and Chaffer, Twickenham, builders-Tousett and Caplin, Bognor, builders-Hay and Wilson, Fort Dundas, silk-throwsters ; as far as regards G. Wilson.

BANKRUPTCY AITNULLED.-GEORGE SIMCOX YATES BRICKNELL, Cheltenham, coach- -proprietor.

• BAsutuorrs.-Imtec Ilxwix, Poland Street, builder, to surrender Jan. 23, Feb. 22: solicitor' Chidley, Gresham Street; official assignee, Johnson, Basinghall Street- HENRY ELOAR. Ashford, Kent, grocer, Jan. 23, Feb. 22: solicitors, Nichol and Clarke, Cook's Court, Carey Street ; official assignee, Johnson, Basinghall Street- Jrcasonsu Cox, St. George's Square, Pimlico, builder, Jan. 19, Feb. 20: solicitors,

• Mayhew and Salmon, Great George Street, Westminster ; official assignee, Bell, -Coleman Street Buildings-JAMES WHITING Forma and JAMES BASET, Norwich, cabinet-makers. Jan. 17, March 3: solicitors, Sole and Co. Aldennanbury; Miller and Co. Norwich ; official assignee, Nicholson, Basinghall Street-Jonas' Trinerr, Colchester, plumber, Jan. 2-1, March 7: solicitors, Abell and Co. Colchester; official 'assignee, Pennell, Guildhall Chambers-Jonx MACKNESS, Stratford, Essex, baker, Jan. 25, Feb. 27; solicitor, Hilleary, Fenchurch Buildings; officialassignee, Edwards, Sambrook Court-Wm-1Am BOND, Drury Lane, victualler, Jan. 24, March 7: Wilson, Gresham St.; official assignee, Nicholson, Basinghall St.-11EMIT QUARTERMAN, Ox- ford, carpenter, Jan. 23, Feb.21: solicitor, Holmes, Great James Street, Bedford Row : official assignee, Graham, Coleman Street-Joan Kumar, Duke Street, Manchester Square, butcher, Jan. 90, Feb. 20: solicitor, Page, Mark Lane; official assignee, Stansfeld, Basinghall Street-JAMES TILLING, Hyde, Edgeware Road, farmer, Jan. 22, Feb. 23 : solicitor, Hall, Moorgate Street; official assignee, Whitmore, Basing- hall Street-FREDERICK NOARE BAKER, Southampton, timber-merchant, Jan. 22, Feb. 23 : solicitors, Westall, Gray's Inn; Coxwell and Bassett, Southampton ; offi-

cial assignee, Cannan, Aldermanbury-Joax CASEY, Blackburn, builder, Jan. 25, Feb. 15: solicitor, Etty, Liverpool; official assignee, Hernaman, Manchester. DIVIDENDS.-Feb. 3, Summarsell, Little York Place, Marylebone, carpenter-Feb. 15, Bird, Weston, Bath, brewer-Feb. 3, Lamplough, Doncaster, woollen-draper. CRRTIFICATML-7b be granted, unless cause be shown to the contrary, on the day of meeting. -Feb. 1, Doak, Hanover Place, Kew, draper-Feb. 2, Faxon, Queen's Road, Bayswater, corn-dealer--Feb. 23. Fell and Learoyd, Huddersfield, woollen- manufacturers-Feb. 5, Ellis, Bishopthorpe, Yorkshire, farmer-Feb. 5, Bach, Ludlow, auctioneer.

DECLARATIONS OF DIVIDEEDS.-Hearn. Stangate Wharf, Lambeth, dust-contractor; first div. of Is. Id. on Wednesday next and three following Wednesdays; Lee, Al- dermanbury-Powell, Kingston-upon-Thames, draper ; second div. of 3Id. Wed- nesday next, and three following Wednesdays ; Lee, Aldermanbury-Webb, Shore. ditch, cheesemonger ; first div. of 3.1.4d. Thursday next, and three following Thurs- days; Stansfeld, Basinghall Sreet-Bridge sen. Manchester, timber-dealer • further div. of 9d. any Tuesday; Hernaman, Manchester-Denton, Gorton, Lancashire, hat-manufacturer; first div. of 2s. Id. any Tuesday; Hernaman, Manchester-Fate- son. Preston, draper; first div. of 5s. Tad. any Tuesday ; Hernaman, Manchester- Greenham, Liverpool, merchant; fourth dor. of 64d. any Wednesday ; Turner, Liverpool-Higginson and Deane, Liverpool, merchants ; seventh div. of 4d. any Wednesday; Turner, Liverpool.

SCOTCH SEQUESTRATIONS. -Murphy, Glasgow. lithographer, Jan. 25-Anderson, Edinburgh, grocer, Jan. 26.