COMMERCIAL- GAZETTE, Tuesday, December 10. 'PARTNERSHIPS Dilsorran.-Stead and Co. Leeds,

and-Morley and CO. Pontefract, coach-builders; as far as regards R. Morley—Stapelton and Holdsworth, North Wharf Road, Paddington, scavengers—Wilson and AFCebbin, Stonebouse, linen- drapers—Choat -and Cook, Chelmsford, posting-masters—J. and Gee, Edgeley, Stockport, cotton-spinners—Kiernan and Taylor, Liverpool, letterpress-printers- Clewley and Co. Liverpool, grocers—Duffet and Putt, Chapel, Street, Milton Street, whalebone-preparers—Purdue and Featherstone, Liverpool, tin-plate-dealers—Johns son and Sitteliilb, Hanley, Staffordshire, naphtha-distillersEceles and Whiteley, MillHitivrithin • Livesey, eotton-spinne andltowles. Little-Compton Street;

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13, Jan. 14 : solicitor, Jones, Sise Lane and not Mark Lane, as before advertised)";

official assignee, Johnson, Basing ,C6r4 ;nye S not ..Street,''. ae ,befori. atheittiied44gaidd liked;" - ; Jab. 14t. licitose, Ford and..liloydilBecetteskfury4lepilnell; .1' di le, 'Cole- matiStreet Buildings-INA/reit:AG 41'21iM HOWEiltediaid 2, „.„Jien,I3.... soliciterseGregory and o.seatbrttotttow;,uoftL,:. ; Bell, CaelaanStrebt.Bbildingir-weldoLbri IlkriMrA. and' .13 AV,' eymouth PlaterollbwMeritfitoeid; leigar-viteriehtiiits!-Difelf19P efi ‘1,*:,,iiitlieekirtli'Mristorr;and Tarrant, Bond Court, Walbrook ; official assighee;f13C11;"OefeMedStreet'BeiMfingd-- Axamiteldenellenverietee Creek Roall,'DePifirixtettffilder,'EtkO.10,' Feb. t :- -80U-eltur. SlidgroVe, Mark. Lane; official idegigtiee,lrOnnell; GruddieilloCirembers4-Geaann SVEYoN, Whitechapel Road, linen-draper, Dee. 20, Feb. 1 : solicitors,' Aelmest and San, Old- Jewry ; official assignee, Nieholion, Ehsingha]1 Street--3benr PALMED. Biraton.r.„ Moorgate Street, ehnia-dealer, Dee. 19, 'Jan. 21-: solicitors, Hindmarsh and Evans, Crescent, Jewin Street ; official assignee, Edwards, Sambrook Court- GenaGEMOR1131ER SMITH, Ironbridge, Shropshire, bookseller, Jan.; 22 : solicitors, Motteram and Co. Birmingham; official assignee, 'Whitmore, Birmingham-SAXES KITE, Crewkerne, Soraersetshire, wine-merchant, Dec. 24, Jan. 22: solicitors, Penny, Taunton • Stogden, Exeter ; official -assignee, Hirtzel, Exeter-El:mean CXRDAVELL, Manc'hester; share-broker,-Dee. 20, Jan. 16 : solicitors; ' Bond and -Bar- wick,. Leeds ; • Sale and Go. Manchester; 'official assignee, Hobson, Manchester- Wizaseu SIRPSoN and EDMUND CHADWIcK, Manchester, starch-manufacturers, Hee: 17; Jan.-7 : solicitors, Atkinson-and Co. Manchester; official assignee, Pott, Manchester.

Drviereres.-Jan. 1, Pooley, Wisbeach, carpenter-Jan. 23, Blanchard and Pass- more; Leedielailors-Dee. 23, Swainson and Birchwood, Manchester, manufacturers -,Jas. 9, Warren, Shrewsbury, banker.

CERTIFICATES.-2b be granted, unless cause be shown to the contrary,. on the day of meeting.--Jan. 1, Tripp, Lombard Street Chambers, Clement's Lane, dealer in rail- way-shares.-Jan. 1, Laktenan; St. Mildred's Court., commission-agent-Jan-I, Da- le.", Myths, builder-Jan. 1, Feeley, Wisbeach, .earpenter-sTan. 13, Wilson, Leeds, grocer-Jan. 3, W. and A. Miller, Liverpool, wine-merchants-Dec. 31, Ryder, Li- verpool, victualer.

Dzersinaamets or Drvinerms.-Britton, Bradford, Yorkshire, grocer; first, se- Cond, and final div. of 2s. 7d and second finaldiv.-of 4d. any Tuesday ; Hope, Leeds -Nicholson, York, druggist ; first die. of Sr. any Monday or Tuesday; Hope, Leeds -Capes,,,Reedn,ess,.Yorkshire,,attorney; first and final div. of 4td. any subsequent Tuesday ; Hope, Leeds-Robinson, Saddleworth, Yorkshire, dyer; first and final dir. of Bd. any Monday or Tuesday; . Hope, Leeds--Tidmarsh, Regent Street ; first div....of 23.. 3d.. Dec. 12, and- three subsequent Thursdays; Stansfeld, Basinghall Street-Soul, Tabernacle Walk, bookseller; first die. M.2.s. Dec. 12, and three subse- quent Thursdays eStansfeld, Basinghall Street- Semen Senueszaerroxs.-Wingate and Lauder, Glasgow, warehousemen, Dec. 17. Jan. l4-Meffan, Dundee, merchant, Dec. 18, Jan.:-8-Munro, Aberdeen, shoemaker, Dec. 16, Jan. 6-Campbell, Rothesay, ,geocer, Dec. 14, Jan, 4-M•Glashan, Edin- burgh, commiseionagent, Dec. 12, Jan. 3-Warden,; Glasgow, sugasemerchant, Dec. 16, Jan. 6.

..Friday, December 13. PARTNERSHIPS DISSOLVED.—Parsons and-Short, Oak Place, Rotherhithe, dairy- men-Smith and Atkins, Sergeant's Inn, attornies-J. and T. R. Winder, Ken- did; iron-founders-J. and J. Winder, Kendal, iron-founders-Miall and Co. Itother- hithe, manufacturers of lime; as far as regards S. R. etweetinan—SweetmtuFand Co. Rotherhithe, manufacturers of lime-W. and T. Brown; Liverpool, tea-dealers-Bur- ton. and Co. Adam's Court, Old Broad Street,- printers-Barnett and Son, York, glass-stainers-Pemberton- and Mercer, Blackburn, tailors Stead and Rowland, Manchester, fent-dealere -Black and Do. Bolton-le-Moors, boot-makers-J. E. and J. It. Waterhouse, Carey Street, law-stationers--Whitaker and Co. Leeds,' dye- Shackleton and-Naylor, Leeds, millers-LHutchinson and Co. Richmond, Yorkshire, ale-merchants; as far as regards M. Hutchinson-Jones and Co. Manchester, scale- manufacturers-Watkins-and Litton, Newgate Market, salesmen-Taylor and Holt, Manchester, manufacturers of checks-Hutchinson and Co. Dionkweannouth-Shore, Durhain, timber-merchants-W. and R. Butler, Se. Helen's, Lancashire, clock-manu- facturers-Taylor and Hewett; Sheffield, veterinary-surgeons-Renshaw and Perkin, Cheddieton, Steffbrdshire, silk-manufacturers.

BANKRUPTCY ANNEILLED.-40SEPly NYE, Park Road, Old Kent Road, machinist.

BANKRUPTS.—HENRT Marrnerw EAST; Mark Lane, stationer, to sur. Dec. 23, (in- stead of the 30th as previously advertised) Jan. 15 : solicitor, Richardson, Moorgate Street ; official assignee, Groom, .Abehurch Lane-Si-cr. Iseuraraies; March, ma- chinist, Dec. 24, Jan. 28: solicitors, Meredith and -Co. Lincoln's Inn; Barley and Co, March; Official assignee, Groom, Abehureh 'Lane-Simon BERNARD, Warwick Street, Regent Street, embroiderer, Dec. 20, Jan.'24: solicitors, Reed and Co. Friday Street; official assignee, Stansfeld, Basinghall Street-CHRISTOPHER GRINDEL and JAVIEs Geste, Jermyn Street, victuallers,' Dec 24, Jan. 23: solicitor, Shattook, Coleman Street; official assignee, Johnson, Basinghall-Street-GEORGE JOHNSTONE, Newbury; publican, Dec. 21, Feb. 8: solicitors, Lawrence and Plews, Old Jewry Chambers; Bunny, Newbury; official assignee, Pennell, Guildhall Chambers-Js.sies Lairs, Leamington Priors, miller, Dec. 31, Jan. 20: solicitor, Wellington, Leaming- ton; official assignee, Whitmore, Birmingham-WILLIAM COUSINS, Wolverhampton, coach-builder, Dee. 31, Jan. 16: solicitors, Stuart, Wolverhampton; Motteram and Co. Birmingham ; official assignee, Christie, Birmingham -Gices Ecwanseev, Tyl- deeley, Lancashire, victualler, Dec. 31, Jan. 21 : solicitors, Richardson and Mars- land, Bolton; official assignee, Pott, Manchester. DIVIIMVDS.—Jan. 3, Simpson, Great Bell Alley, merchant-Jan. 9, Piper, Cheap- side, stay-manufacturer-Jrm. 4, Whalley, Kingsgate Street, clothworker-Jan. 16, Hall, Kingston, Herefordshire, miller -Jan. 23, Holland, Coventry, builder-Jan. 2, Scowcroft, Haverfordweet, scrivener-Jan. 2, Strawbridge, Bristol, builder-Jan. 9, Boon, Plymouth, ironmonger-Jan. 14, Robinson, Wakefield, spinner-Dec. 23, Burt and Co. Manchester, commission-agents. CERTIFICATES.—To be granted, unless cause be shown to the contrary, on the day of meeting.--Jau. 9, Snelling, Brighton, grocer-Jan. 7, Woodroffe, Webb's County Terrace, New Kent ,Road, druggist-Jan. 4, Fuller Poultry, auctioneer-Jan. 4, Gimn, Knightsbridge, bill-broker-Jan. 13, Gaston; Leeds,• woollen-draper-Jan. 6, J. and-T. Horsfield, Wheelock, Cheshire, coal-dealeis-Jan. 9, Worsey and Biggs, Aston, Birmingham, wire-matufaeturers. DECLARATIONS OP Drvineens.-Bebell, Gloucester, ship-builder, second div. of 4s. together with the first div. of 10s. upon new proofs, any Wednesday; Miller, Bristol-Dickson, Narberth, Pembrokeshire, grocer ; second div. of 2s. 80. together with the first div. of 68. 8d. upon new proofs, any Wednesday; Miller, Bristol- Staniford, Plymouth; innkeeper; first and final div. of 7s. 9d. any Tuesday or Friday after Dec. 17; Hernaman, Exeter-Yarnam, Ibstock, Leicestershire, draper ; second div. of 9d. any Thursday; Christie, Birmingham-Burt and Co. Manchester, com- mission-agents ; second div. of 9d. and Is. 014. on new proofs, Dec. 24, and any sub-. sequent Tuesday; Fiaser, Manchester-Cooke, Manchester. bill-vender; final div. of 44. and 13-I6ths of a penny, Dec. 17, and any subsequent Tuesday; Pott, Man- chester---Bamford, Rochdale, woollen-manufacturer; final die. of 2d. and' 13-16ths of 'a penny, Dec. 17, and any subsequent Tuesday ; Pott, Manchester-Litchfield, Ipswich, upholsterer; first div. of 2e. 'Dec. 14, and three subsequent Saturdays; Groom, Abehurch Lane-Thompson, Portpool. Lane,' Gray's Inn Lane, brewer ; second and 'final div. of 15s. 6d. Dec 14, and three subsequent Saturdays • Groom, -Rbebureh Carnarvon, tax-surveyor • fourth div:- of-la.-1th-atiry-Thurs- day; Cazenove, Liverpool-eMing. Liverpool, victualler; first die. of 8s. any Thurs- day; Cazenove, Liverpool-Smith, Liverpool, cheesemonger; first div. of 2a. any Thursday; Cazenove, Liverpool-Green, Liverpool, ironmonger; second div. of Is. mid-first div. of 4s. upon new proofs, any Thursday; Cazenove, Liverpool-Hollis, Liverpool, tea-dealer ; third thy. Of 4-pr. and first and second div. of 2s. 2d. on new proofs, any Thursday; Cazenove, Liverpool-Weiss, Liverpool, musicseller; third div. of 2d. and first and second div. of 2s. 6d. on new proofs,. any Thursday ; Caze- neve, Liverpool. Semen SEQUESTRATIONS.--Wylie, Methven, Perthshire, farmer, Dec..18, Jan. 8- Fraser,Inverness, coach-builder, Dec. 20, Jan. 10.