COMMERCIAL GAZETTE. Tuesday, April 10.

PARTNERSHIPS DISSOLVED.

G. and J. Hirst, Digiee Mill, near Holmfirth, woollen-manufacturers-Clifton and Weir, Bristol, wine-merchants-Carter and Co. Skinner's Place, Bucklersbury, design- ers-Graham and broke-Campbell and Weenie, Gwinear, Cornwall, iron-manufac- turers- Stiles and Canning, Newbury, drapers-Edmonds and Tuckwell, FarIngdon, land-agents-Sharpe and Sons, Southampton, grocers-Smith and Ashby, Southampton, manufacturing engineers-W. and E. Bentley and Jenner, Brighton, lodging-house- keepers-J. and F. Ellis, Liverpool, butchers-GM and Peppin, Prince's Street, Soho Square, chemists-R. Stanton jun. and W. Stanton. Dersingham, Norfolk, farmers-A. and L. Gent, Plymouth, haberdashers-M. and S. Spikes, Leamington Priors, milliners -Gillespie and Daiby, Leicester' hosiers-Walker and Palmer Stockton, ironmongers -W. and W. Holloway jun. Market H.srborough, auctioneers-Ford and Co. Leadenhall Street, iron-merchants-Halliday and Parr, Poolton-cum-Seacombe, Cheshire, surgeons -Dixons and Wardell, Chester, bankers ; as far as regards W. Dixon-Campbell and Co. Liverpool, merchants-Kemplay and Holland, Leeds, printers-D. and P. Cloves and Cloves Brothers, Rateliff, coal-merchants-Saunders and Holloway, New Sarum, rope and twine spinners-Cox and Co. Oxford, inuholders-J. W.and G. Gill, Thetford, millers-Lloyd and Ellis, Titchboume Street, tobacconists-Marshall and Co. Dudley, millers.

BANKEUPTS.

ARSIITAGE, JOSEPH, and Co. Almondbury, Yorkshire, cloth-manufacturers, to sur- render April 30, May 14: solicitors, Messrs. Sudlow and Co. Chancery Lane ; Mr. Floyd, Huddersfield ; official assignee, Mr. Hope, Leeds. Asn, WILLIAM, Henry Street, Hampstead Road, plumber, April 17, May 22: solici- tor, Mr. Strutt, Buckingham Street, Strand ; official assignee, Mr. Stansfeld, King's Arms Yard.

Estactotiont, Jogs., Leeds, cloth-merchant, April 20, May IS: solicitors, Messrs. Capes and Stuart, Gray's Inn ; Mr. Prest, Leeds ; official assignee, Mr. Freeman, Leeds.

Finis, TB0MAS JAMES, Birmingham, dealer in bonnets, April 21, May 26: solicitors, Mr. Chaplin, Gray's Inn ; Mr. Bartleet, Birmingham ; official assignee, Mr. Christie, Birmingham.

Hatt, Cuarsrornsa, Liverpool, corn-factor, May II, Jane I: solicitors, Messre. Lowudes and Co. Liverpool; official assignee, Mr. Turner, Liverpool.

HICKSON. Joan, Bradford, Yorkshire, apothecary, April 20, May 18: solicitors, Messrs. Parker and Co. Bedford 110w; Mr. Dawson, Bradford ; Messrs. Earle and Clarke, Leeds ; official assignee, Mr. Young, Leeds. HILLS, Toorees, Haukwell, Essex, baker, April 20, May 22: solicitors, Messrs. Wild and Co. College Hill ; Mr. Piggott, Chelmsferd ; official assignee, 31r. Edwards, Frederick's Place.

LAXPRELL, RICHARD. Pratt Street, Camden Town, builder, April 20, May 17; soli- citor, Mr. Taylor, Gray's Inn ; official assignee, Mr. Edwards, Frederick's Place. MURRAY, HOBERT, Liverpool, woollendraper, April 18, May 15: solicitors, Mears. Mitten and Co. Southampton Buildings; Mr. Smith, Liverpool; official assignee, Mr. Morgan, Liverpool. PEcKMORE, Jona, Liverpool, baker, April 24, May IS: solicitors, Messrs. Bridger and Collins. King William Street ; Mr. Dodge, Liverpool: official assignee, Mr. Case- neve, Liverpool.

Ranvose, Tootles, Stanford-le-Hope, Essex, apothecary, April 19, May 24: solici- tor, Mr. Johnston, Chancery Lane ; official assignee. Mr. Johnson, Basinghall Street.

WADE, Thomas BEcum, Dudley, grocer, April 18, May 15: solicitor, Mr. Wright, Birmingham ; official assignee, Mr. Whitmore, Birmingham.

DIVIDENDS.

May 3, Cormack, New Cross, seedsman-May 3,3. anti G. Globle, Kentish Buildings, Southwark, hop-factors-May 3, Richmond, Peterborough, builder-May 3, Tye and Pearce, Little Eastcheap, provision-merchants -May 3, Robson, Finsbury Street, plas- terer-May 3, Cattiey, Cousin Lane, Lipper Thames Street, colour-membant-May 3, Jones and Cole. Oxford Street, cheesemongers-May 2, Morse, Bicester, currier-May 2, Lark and Woodhead, Essex Street, Strand. navy-agents-May 2, Sugden, Thomas Place, Southwark, stone-mason-May 2, Milbanke, Bummed Place. Edgeware Road, surgeon-May 2, Hughes, Dover. linendmper-May 3, Hawgood, Newington Causeway, stationer-May 3, Cooper, Drury Lane, tronfounder-Mey 3, Heather, St. Ann's Place, Limehouse, mahogany-merchant-May 1, Jordan and Co. Coventry, brewers-May I, Edwards, Burslena, manufacturer of earthenware-May 3, Greaves, Stoke-upon-Trent, ale-merchant-May 19. Adams and Co. Shrewsbury, bankers-May 5. Gardiner. Much Cowame, cattle-dealer-May 1, Morgan and Co. Hereford, wool-staplers-May 8, Smith, tfttoseter, mercer-May 2, Lee, Manchester, paperhanger-Stay I Ellis, Pres- ton, cotton-spinner-May 3, Betty, Tannton, baker-May 3, Pinhey, Plymouth, grocer -May 3. Matthews, East Reach, Taunton St. James, baker.

MarrincATEs.

To be granted, unless cause be shown to the contrary, on the day of meeting. May 4, Wilcock, Leeds, cutler-May 1, 3PGraw' Skinner Street, Bishopsgate, cabinet-manufacturer-May 1, Clarke, Bury St. Edmund's, clothier-May 2, Tern- parley, Kiugslaud Crescent, coal-merchant-May 2. Clayton, Argyle Place, dentist- May 3, Crisp, Beceler, corn-merchant-May 1, Stothert, Abchurch Lane, iron-manu- facturer-May 3, Maddox, Liengwin, Monmouthshire, wood-dealer-May 3, Price, Aberdare Ironworks, GlainOrganslitre, druggist-May 2, Scott, Manchester. boot- dealer-May I, Husband. Salford, joiner-May 1, Gffi, Litherland, Liverpool, coats merchant. To be confirmed unless cause be shown to The contrary on or before Hay 1. O'Neill, Liverpool, corn.nterchant-Sharp, Duke street, Southwark, tailor-F. and W. H. Chaplin, Bishop's Stortford, tanners-Butterworth, Greenbooth Mills, Rochdale. WOollen-manufacturer-31iddleton, Manchester, soap-manufacturer-ClOwes, Norwich, auctioneer. DECLARATIONS OF DIVIDENDS. Bassano, Aston, near Birmingham, coach-founder ; first div. of 4s. 6d. any Thursday ; Mr. Christie, BirmIngham-Hanmer, Upper Lawn, Shropshire, cattle-dealer ; first div. Of 6d. any Thursday ; Mr. Christie, Birmingham-Walker sen. and Walker, of Bir- mingham, and A. Walker jun. and R. Hasluck, Philadelphia, United States, flier- chants; fourth div. of fifteen thirty-seconds of Id. any Thursday ; Mr. Christie, Bir- mingham-Temple, Dfotcomb Street, turner ; second div. of nd. any Wednesday ; Mr.

Whitmore, Basinghall Street-Wooler, Stockton-upon-Tees, draper ; third div. of gd.

• OD addition Cods. Ild, previously declared), April 14, or any subsequent Saturday ; Mr.

Watley, Newcastle-upon-Tyne-Currie, Church Row, Islington, oil-warehouseman; first die. of 9c1. April 16, and two subsequent Mondays ; Mr. Cannan, Birchin Lane- 3forgan sett. Glasbury, Radnorshire, woolstapler ; first dIv. of 3.5. on the separate estate, any Thursday ; Mr. Valpy, Birmingham-Richards, Merthyr Tydvil, woollendraper ; div. of 3s. any Wednesday; Mr. Hutton, Bristol.

SCOTCH SEQUESTRATIONS.

Comet, Allot', brewer, April 17, May 8-Mercer Jun. Leith, merchant, April 13, May 4.

Friday, April 13.

PARTNERMIPs DISSOLVED.

Pass and Keech, Berners Street, surgeon-dentists-Gilbert and Adshead, Noble Street, commission-agents-A. and H. Acheson, Leadenball Street, wine-merchants- Lemmon and Canham, Gray's Inn Road, watchmakers-Whitehead and Sons, Shetlield, Joiners; as far as regards J. Whitehead-Pigg and Co. Norwich, carpenters-Strong and Hawkins, Parts Street, Lambeth, plasterers-H. A. and J. Rumsey, Rockingham Wharf, bone-boilers-Alexander and Smith, Gravesend, millers-Goodridge and Co. Plymouth, wine-merchants ; as far as regards S. Revell-Osborn and Co. Linslade, Buckinghamshire, general merchants ; as far as regards J. White-J. and C. M. M'Intosh, Hull, nurserymen-Cook and Back, Regent Street, furriers-Vale and Son, Liverpool, paper-dealers-Back and Co.Aldgate, coffeehouse-keepers-Blake and Rugg, Newcastlemuder.Lyme, coal-merchants-Woolrich and Ellis, St. Paul's Churchyard, muslin-manufacturers-Long and Son, Hull, booksellers-Harmston and Smith, Boston, llnendrapers-Evers and Co. Leeds, corn.dealers-Osmond, Brothers, Sherborne Lane, tallors-Manby and Hawksford, Wolverhampton, attornies-Alatthews and Rostock, Minories, leather-merchants -G. and EL Hussey, St. Swithin's Lane, hair-dressers- Robinson and Co. Carlisle, slate-merchants ; as far as regards 31. Thompson-J. and J. Richardson, Burton-upon-Trent, solicitors-H. and H. Kenyon, Haslingden, Lancashire, tailors-Kay and Sons, Manchester, cotton-spinners ; as far as regards T. Kay-Do- herty and Prince. Liverpool, contractors-Aberdare Iron Company, Aberdare, Glamor- ganshirc-Bentall and Lott, East Bergholt, Suffolk, millers-Dare and Holland, Queen Street, Cheapside, boot-manufacturers.

BANKRUPTCY ANNULLED.

MOSS, BENJAMIN, 118.rilepOol, draper.

BANKRUPTS.

ADAMS, JOHN, Laverton, SomerSetshire, fuller, to surrender April 26, May 24; soli- citors, Mr. Franpton, Gray's Inn ; Mr. Miller, Frame ; official assignee, Mr. Acraman, Bristol.

BEWICK, WILLIAM, and Bramows, GEORGE, Dereham, Norfolk, railway-contractors, April 20, May '25: solicitor, Mr. Bell, Bedford Bow; official assignee, Mr. Pennell, Guildhall Chambers.

CLARKSON, Tuomas CneaLes, Bennet Street, Stamford Street, leather-merchant, April 23, May 21: solicitor, Mr. Lloyd, Milk Street ; official assignee, Mr. Graham, Coleman Street.

COvrELI., GEORGE, Birmingham, news-agent, May 1, 29: solicitors, Messrs. Motteram and Co. Birmingham ; official assignee, air. Valpy, Birmingham.

FRASER, JAAIES, Brighton, draper, April 20, May 25 : solicitors, Mr. Sowton, Great James Street, Bedford Now; Mr. Evershed, Brighton ; official assignee, Mr. Pennell, Guildhall Chambers.

GROSVENOR, Jona, Wolverhampton, beer-seller, April 19. 3fay 26 : solicitors, Messrs. Comer and Underhill, Wolverhampton; Messrs. Motteram and Co. Birmingham ;

• assignee, Mr. Christie, Birmingham.

MEREDITH, JOIMI, Tattenhan, Cheshire, maltster, May 11, June 1: solicitors, Mr. Philpot, Montague Street, Russell Square; Messrs. Hamberston and Co. Chester ; official assignee, Mr. Bird, Liverpool.

MILNER, RICHARD, Darlington, timber-merchant, Apr1123, May 23: solicitors, Messrs. Marten and Co. Mincing Lane ; Mr. Hoyle, Newcastle-upon-Tyne; official assignee, Sir. Baker, Newcastle-upon-Tyne.

Row, GEORGE, Kingsland Road, bootmaker, April 23, May 19: solicitor, Mr. Lloyd, Milk Street ; official assignee, Mr. Green, Guildhall Chambers.

WILLIAMS, RICHARD, Bristol, undertaker, April 27, Slay 25: solicitors, Mr. Boykett, Chancery Lane : Mr. Ayre junior, Bristol ; official assignee, Mr. Hutton, Bristol.

DIVIDENDS.

May 4, Iferentle, King William Street, merchant-May 4, Anderson, Phllpot Lane, merchant-May 4, Butler, Portsea Place, Edgeware Road, stationer-May 4, Arnold, Oxford Street, linendraper-May 10, Moore, Paternoster Row, bookseller-May 8, Holmes, Lichfield, coach-maker-May 8, Towerson, Todholes, Cumberland, miller.- May 3, Bertram, Newcastle-upon-Tyne, merchant-May 18, Booth, Crewe, linendraper -May 24, Roberts, PwIlheli, Camarvonshire, draper-May 18, Hughes, Liverpool, Woollendraper-May 8, Shaw jun. Salford, printer-May 4, Walters, Skipton, cotton- spinner-May 4, Barraclough and Everitt, Hallifax, woollen-spinners-31ay 4, Jepson, New Mallon. innkeeper-May 8, Davidson, Dudley Hill, Yorkshire. woolstapler-Stay 8, Stead, Gopuersal, woolstapler-May 12. Palmer, Birmingham, jeweller.

CERTIFICATES.

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

May 4, Stacy, Albion Place, Blackfriars Bridge, law-statloner-May 9, Allen. Wat- ton, Norfolk, innkeeper-May 4, Willis, High Holborn, victualler-May 4, Solomon, Union Street, tea-dealer-May 4, Spence, Stockton-upon-Tees, timbermerchant-May 5, Simpson, Sheffield, spring-knife-manufacturer-May 7, Kyrke, Glascoed, Den- bighshire, lime-burner-May 4, Mongredien, Liverpool, merchant-May 7, Switt, Liverpool, ironfounder-May IL Hitcher!, Beeston, Cheshire,joiner-May 10, Christian. Liverpool, ship-broker-May 11, Booth, Crewe, linendraper-May 5, Whitfield, Stafford, builder.

To be confirmed unless cause be shown to the contrary on or before May 4.

Parker, Prince's Road, Notting Hill, coach-proprietor-Willis, Osborne Street, White- chapel, ale-merchant-Hornsby, Darlington, miller-Hill, Redditch. builder-Perks, Redditch, needle-manufacturer-Potts, Birmingham, metallic-tube-manufacturer- Coggswell, WottOn-under-Edge, paper-maker.

DECLARATIONS OF DIVIDENDS.

Lloyd, Shrewsbury, ironmonger ; first div. of 3s. Ed. and a second div. of Is. Id. any Thursday ; 31r. Valpy, Birmingham -Jones, Edenfield, Lancashire, cotton-spinner ; final div. of 115. 9d. April 17, or any subsequent Tuesday ; Mr. Hobson, Manchester- Gill, Manchester, hardware-dealer ; final div. of Is. Sid. April 17, or any subsequent Tuesday ; 34r. Hobson, blanchester-Taylor, Manchester, rope-manufacturer; first div. of 2s. 6d. April 17, or any subsequent Tuesday. Mr. Hobson, Manchester-Briggs, Castleton Mills, Lancashire, hatter ; first div. of Is. 6d. April 17, and any subsequent Tuesday ; Alr. Hobson, Dlauchester-Senior, Salford, brewer; final div. of 3d. April 17, or any subsequent Tuesday ; Sir. Hobson, Manchester-Hunt, Manchester, mer- chant; linal div. of 5d. April 17, or any subsequent Tuesday ; Mr. Hobson, Manchester - Bury, Ilulme, drysalter ; second div. of Is. April 17, or any subsequent Tuesday ; Mr. Fraser, Manchester- Dawson, Thorney, Isle of Ely, grocer ; first div. of 9s. 2d. April 18, and three following Wednesdays ; Mr. Turquand, Guildhall Chambers- Every sen. Lewes, iron-founder ; first div. of 48.5d. on new proofs, April 18, and the three following Wednesdays; Mr. Turquand, Guildhall Chambers-Knight, Fore Street, Spiral Square, undertaker ; first div. of 55. 11 id. Apr1119, and two subsequent Thursdays ; Mr. Stansfeld, Basinghall Street-Broad,Penzunce, linendraper ; final div. of Is. lid. April 19, and two subsequent Thursdays ; Mr. Stansfeld, Basinghall Street -Hopewell and Thacker, Leadenhall Street, Outfitters; second div. of is. Id. on the separate estate of E. Hopewell, April 19, and two subsequent Thursdays ; Mr. Stansfeld, Basinghall Street -Welsh, Carlisle, tailor ; second and final die. of id. in addition to 35. 6d, previously declared, on any Saturday ; Mr. Baker, Newcastle-upon-Tyne-Wright, Sunderland, hatter ; first and final di.v. of 5d on any Saturday; 31r. 1Vakley, Newcastle-upon-Tyne - Dalton, Darlington, rope-maker ; second ell.v. of 2d. In addition to 4s. 6d. previously declared, on any Saturday ; Mr. Wakiey, Newcastle-upon-Tyne-Trewick ; Jan. New- castle-upon-Tyne, draper ; third div. of lid, on any Saturday; Mr. Wakiey, Newcastle- u pon-Tyne-Linley, Conisborough, sithe-maker ; first dB,. of 48. April 21, or any subse- quent Saturday ; Mr. Freeman, Sheffield-Gurney, Sheffield, ivory-Bade-cotter; div. Of 3S. Apri.:51, or any subsequent Saturday ; Mr. Freeman, Sheffield-Cooper, York, stock- broker ; second div. of id. April 19, or any subsequent Thursday ; Mr. Freeman, Leeds- Kirkly, Leeds, grocer ; seeOnd div. of 5d. April 19, or any subsequent Thursday ; Mr. Freeman, Leeds. SCOTCH SEQUESTRATION. Robertson and Rattray, Dundee, grocers, April 18, May 9.