COMMERCIAL GAZETTE. Tuesday, December 14. COMMERCIAL GAZETTE. Tuesday, December 14.

PARTNERSHIPS DISSOLVED.

Carr and Musson, Fen Court, ship-agents-Chiesman and Nelson, Leeds, auctioneers -Budd and Grose, Devonport, drapers-Netherton Coal Company, Netherton, North- umberland-Barneby and Bentley, Worcester, attornies-Jackson and Co. Manchester -Brooke and Creasey, Boston, dealers in gutta percha-Ireland and Co. Manchester, dyers-Cowperthwaite and Benny, Manchester, joiners- Medley and Co. Exeter, iron- founders-Froggatt and Bramley, Fox's Lane, Shadwell, confectioners-J. and R. Russell, Great Winchester Street, leather-sellers-Mitchell and Whitaker, Halifax, tobacconists-Grove and Chambers, Ipsley, Worcestershire, fish-hook-manufacturers- Burgess and Cooper, Crosby Row, Walworth, tailors-Jones and Russell, Little Tower Street, tea-dealers-Teti and Kerslake, Osmingion, Dorsetshire, farmers-J. Harper, Clay Colon, Northamptonshire, and N. Harper, Wibtoft, Warwickshire, cattle-salesmen -Bishop and Co. Birmingham, bayonet-manufacturera-Dawber and Co. tartooln, millrs ansteraachurrant.cts. ANNULLED. RESLOP, Tons, Ripon, wine-merchant.

WALTON, Jolla, Coventry, baker. assisamerS.

Davies, EDWARD, Newtown. Montgomeryshire, flannel-manufacturer, to surrender Dee. 18, Jan. 18 : solicitors, Messrs. Gregory and Co. Bedford stow; Mr. Jones, New- town; Messrs. Rogerson and Co. Liverpool; official assignee, Mr. Morgan, Liverpool. Ds Laval:us,. Joust, Wood Street, shirt-maker, Dec. 20, Jan. 23: solicitor, Mr. Wollen, Bucklersbury; official assignee, Mr. Stansfeld, King's Arms Yard.

HEWLETT, ANDREW, Southampton, carpenter, Dec. 19, Jan. 23 : solicitors, Mr. May, Queen Square, Bloomsbury ; Mr. Lamb, Andover ; official assignee, Mr. Groom, Abehurch Lane.

Hearn, Jolts, Weston-super-Mare, builder, Dec. 28, Jan. 23: solicitors, Messrs. Jones and C o. Crosby Square ; Mr. King, Bristol; official assignee, Mr. Hutton, Bristol. Kers, Wasters, Robert's Place, Commercial Road East, linendraper, Dec. 90, Jan. 23: solicitors, Messrs. Sole and Turner, Aidermanbary ; official assignee, Mr. Pennell, Guildhall Chambers.

MARSHALL, JAMES, and Maness, Joint, Halifax, fancy manufacturers, Jan. 8, 22: solicitors, Messrs. Sudlows and Co. Bedford Row; Mr. Bighorn, Brighouse; Messrs. Bond and Barwick, Leeds ; official assignee, Mr. Hope, Leeds.

PARISH, Jolts, Sible Hedingliam, Essex, brick-maker, Dec. 23, Jan. 20: solicitor, Mr. Thompson, Southampton Buildings ; official assignee, Mr. Follett, Sambrook Court. PAGE, Tnomes, White Lion Street, silk-manufacturer, Dec. 18, Jan. 29: solicitor, Mr. Hudson, Bucklersbury ; official assignee, Mr. Graham, Coleman Street.

RICHARDSON, THOMAS, North Shields, brewer, Dec. 21, Jan. 24: solicitors, Messrs. Maples and Co. Frederick's Place ; Messrs. Lietch and Kewney, North Shields; official assignee, Mr. Wakley, Newcastle-upon-Tyne. STEVENS jun., JOSSPH, Oldswinford, glass-manufacturer, Dec. 28,Jan. 30: solicitors, Messrs. Collis and Co. Stourbridge ; official assignee, Mr. Christie, Birmingham. Tsar, Wrimast, Warminster, mason, Dec. 23, Jan. 12: solicitor, Mr. Holt, Chatham Place, Blackfriars; official assignee, Mr. Green, Guildhall Chambers.

Tarr, Joan, Warwick Road, Paddington, carpenter, Dec. 18, Jan. 29: solicitor, Mr. Mason, South Square, Gray's Inn ; official assignee, Mr. Graham, Coleman Street.

WILDET, Jong, Etnenton, appraiser, Dec. 22, Jan. 12: solicitor, Mr. Lees, Notting- ham; official assignee, Mr. Bittleston, Nottingham.

DIVIDENDS.

Jan. 3, Clay, Queen Street, Cheapside, woollen-warehouseman--Jan. 17, Thompson. Tamworth, bookseller-Jan. 19, Clarke and Co. Leicester, bankers-Jan. 17, Godwin, Lincoln, ship-builder-Jan. 9, Dethick and Kay, Newton Heath, Manchester, brewers.

CERTIFICATES.

To be granted, unless cause be shown to the contrary, on the day of meeting. Jan. 5, Pottlnger, Banbury, tailor-Jan. 5, Gillingham, Church Street, Chelsea, veterinary-surgeon-Jan. 2, Bowden, Lime Street, export-merchant-Jan. 3, Popp's. well, Southampton, outfitter-Jan. 8, Clode, Windsor, corn-merchant-Jan. 9, Good- man, Caledonian Road, Islington, cattle-dealer-Jan. 4, Gaskell, Congleton, clock- maker-Jan. 12, Murphy, Derby, carver-Jan. 3, Lister, Belper, draper-Jan. 4, B. and J. Crankahaw, Whalley, Lancashire, cotton-spinners. To be confirmed unless cause be .,noun to the contrary on or beforeJan, 2. Massey, Burslem, grocer-W. Warden, (otherwise:W. C. Warden,) Birmingham, corn- agent-Sommers, Motcomb Street, baker-Tibbey, Frith Street, diamond-merchant- Hastings, Cheltenham, butcher-Smith, Manchester, auctioneer.

DECLARATIONS OF DIVIDENDS.

Howe, Plymouth, draper; further div. of 81d. on any Tuesday or Friday ; Mr. Hernaman, Exeter-Hill, Plymouth, veterinary-surgeon ; first city. of 101d. on. any Tuesday ; Mr. Hirtzel, Exeter-Medland, St. Austell, brewer ; first div. of 61d. on any Tuesday ; Mr. Hirtzel, Exeter-Sergeant, Callington, Cornwall, attorney; lint div. of 23. 3d. on any Tuesday ; Mr. Hirtzel, Exeter-Holland, Honiton, surgeon ; first div. of Is. 6d. on any Tuesday ; Mr. Hirtzel, Exeter-Bevan, Bridestowe, Devonshire, tanner; first div. of 4s. aid. on any Tuesday; Mr. Hirtzel, Exeter-Martin, Plymouth, ale-merchant ; second div. of 2s. 2d. on any Tuesday ; Mr. Hirtzel, Exeter-Hether- ington, Lyme Regis, innkeeper ; first div. of Is. 10d. on any Tuesday ; Mr. Hirtzei Exeter-Cato, Hartlepool, innkeeper ; first and final div. of 24. Id. on any Saturday; Mr. Wakley, Newcastle-upon-Tyne-Hutchinson, Dover Road, linendraper; div. of 5s. 9d. Dec. 13, or any subsequent Wednesday; Mr. Follett, Sambrook Court-Capron, Lawrence :Lane, merchant ; div. of 6d. Dee. 13, or any subsequent Wednesday ; brr. Follett, Sambrook Court-Adamson, Bond Court, Waibrook, merchant ; &v. of 3s. Dec. 13, or any subsequent Wednesday ; Mr. Follett, Sambrook Court-Powell, Rag- land, Monmouthshire ; div. of as. 2d. Dec. 13, or any subsequent Wednesday ; Mr. Hutton, Bristol-Darusell, Risley, Gloucestershire, grocer ; div. of 8d. Doc. 13, of subsequent Wednesday ; Mr. Hutton, Bristol-Bevan, Brecon, corn-dealer ; div- ei 2s. I id. Dee. 13, or any subsequent Wednesday ; Mr. Hutton, Bristol-Gainer, Stone' house, Gloucestershire, dyer ; div. of 61d. Dec. 13, or any subsequent Wednesday ; Hutton, Bristol-Pugh, Monmouth, tailor; div. of 2s. Dec. 13, or any subsequent Wed- nesday ; Mr. Hutton, Bristol-Swain, Cheltenham, builder ; div. of 91d. Dec. 13, of any subsequent Wednesday ; Mr. Hutton, Bristol-Gregory, Birmingham, straw-plait- dealer ; first div. of Sad. Dec. 14, or any subsequent Thursday , Mr. Valpy, Birmiuglmem • -Beattie, Alverstoke, coal-merchant ; first dlv. of is. 3d. on any Wednesday ; Mr. Whit- more. Basinghall Street-Thomas, Catherine Street, publisher ; first div. of Is. 41d. on any Wednesday ; Mr. Whitmore, Basinghall Street-Sternberg, Northampton, wine- merchant; first city. of 3s. std. on any Wednesday ; Mr. Whitmore, Basinghall Street.

SCOTCH SEQUESTRATIONS.

Hustle, Glasgow, brass-founder, Dec. 16, Jan. 6-Hamilton, Neilston, Renfrewshire, coach-driver, Dec. 19, Jan. 9-Calderwood, Kilmarnock, bottler, Dec. 16, Jan. 13- PL'Askill, Tallisker, Broadford, Isle of Skye, cattle-dealer, Dec. 19, Jan. 9-Buxton, Leith, baker, Dec. 18, Jan. 8-Mitchell, Glasgow, engineer, Dec. 18, Jan. 8.

Friday, December 15.

PARTNEASIILPS DISSOLVED.

E. E. and J. M. West, Upper Baker Street, milliners; as far as regards J. M. West -T. and J. Hudson, Lambeth Hill, wine-merchants-Jeffryes and Niccolls, Ranelagh Road, Pimlico, tnaltsters-Wood and Sandford, Liverpool, spice-merchants-Paine and Dalton, Southam, Warwickshire, linendrapers-Dickinson and Holmes, Charles Street, City Road, billiard-table-manufacturers-W. and C. T. Snow, New Mahon, Yorkshire, finandrapers-Leadbetter and Moore, Railway Place, Fenchurch Street, commission- ageuts-J. and J. Holmes, Keighley, coal-merchants-Smith and Burt, Southam, War- wickshire, surgeons-Cormack and Co. Manchester, ale-dealers-Staples and Grove, Lyznington, Hampshire, drapers-Bradley and Co. Bristol, accountants-Folkes and Blackgrove, Took's Court, Chancery Lane, law-stationers-Clarke and Minnitt, Liver- pool, stock-brokers-J. and G. Sadler, Laudon, Essex, fanners-Teychenne and Co. Bed Cross Square, Cripplegate, horsehair purifiers -Muschanip and Weighill, Sunder- land, linendrapers-Alston and Co. John Street, Minories, merchants-Musgraves and Scotts, Leeds, corn-factors.

BANKRUPTS.

Crams, THOMAS, Thlrsk, corn-dealer, to surrender Jan. 11, Feb. 2: solicitors, Messrs. Johnson and Co. Temple ; Messrs. Leman and Clark, York ; Mr. Courtenay, Leeds ; official assignee, Mr. Young, Leeds.

*CHILD, SOLOMON, Ewharst, mealman, Dec. 29, Jan. 30: solicitors, Messrs. Watson and Son, Bouverie Street; official assignee, Mr. Pennell, Guildhall Chambers.

CLARE junior, PATER, Colchester, pawnbroker, Dec. 21, Jan. 29: solicitor, Mr. Ball, Ely Place, for Mr. Abell, Colchester; official assignee, Mr. Graham, Coleman Street.

FIELDEg, JOH2i WEBB, and Baer:way, Jona, Theriot Inn, lace-merchants, Dec. 22, Jan. 26: solicitors, Messrs. Reed and Co. Friday Street ; official assignee, Mr. Stairs- fat. King's Arms Yard.

Gammon, Jenks HENRY, Thornbarn Magna, Suffolk, grocer, Dec. 23, Feb. 3: solici- tore, Messrs. Abbott and Wheatley, Rolls' Yard ; Messrs. Miller and Son, Norwich ; official assignee, Mr. Green, Guildhall Chambers.

HEYWARD, Triomes NOSWORTHY, Torquay, grocer, Dec. 23, Jan. 24: solicitors, Mr. Spyer, Broad Street Buildings ; Mr. Turner, Exeter; official assignee, Mr. Hlrtzel, Eketer.

PILLOW, EDWARD, Canterbury, dealer In paper-hangings, Dee. 27, Jan. 18 : solicitor, Mr. Buchanan, Basingliall Street ; official assignee, Bell, Coleman Street Buildings.

Roamers, Timbres, Minories, grocer, Dec. 26, Jan. 30 solicitor, Mr. Rogers, Fen- church. Buildings ; official assignee, Mr. Groom, Abchurch Lane.

SANGAR, JAMES HLACKSHAw, Bristol, cabinet-maker, Dec. 19, Jan. 18: solicitors, Messrs. Blower and Co. Lincoln's Inn Fields ; Mr. Leman, Bristol ; official assignee, My. Acrarnan, Bristol.

THOMPSON senior, PETER, Osnaburgh Place, New Road, carpenter, Deo. 22, Jan. 26 . •

solicitor, Mr. De Medina, Crosby Hall Clambers ; assignee, Mr. Stansfield, Ring's Arms Yard.

WOOD, THOMAS, Tunbridge, miller, Dec. 21, Jau. 18 : solicitors, Messrs. Coverdale and Co. Bedford Row ; official assignee, Mr. Bell, Coleman Street Buildings.

DIVIDENDS.

Jan. 6, Fugler, Lawton Lane, Cheapside, warehouseman-Jan. 6, Bishop, Little Rus- sell Street, wheelwright-Jan. 9, Pottinger, Banbury, tailor-Jan. 9, Dawson, Lime Street, cigar-merchant-Jan. 9, Boyd, Grosvenor Street West, Pimlico. baker-Jan. 9, Marshall, Austinfriars, Russia broker-Jan. 9, Turner, Woolwich, surgeon-Jan. 9, Sharp, Southampton, attorney-Jan. 9, Lackersteen, Moorgate Street, merchant-Jan. 9, 'Bishop, St. Mary Axe, merchant-Jan. 9, Forster, Haymarket, chemist-Jan. 16, Small, Coventry, draper-Jan. 12, Denner, Nottingham, pawnbroker-Jan. 5, Beusly, Gloucester, draper-Jan. 4, Willis, Liverpool, merchant-Jan. 10, Forster, ILartburn, Northumberland, banker-Jan. 10, Lax, Darlington, land-surveyor•

CERTIFICATE&

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

Jan. 5, Colenut, Portsea, naker-Jan. 8, Read, Stones-end, victualler-Jan. 9, Gil- more, Stamford bill, merchant-Jan. 6, Liddiatt, Chelsea, builder-Jan. 8, Armstrong, Salford, ironmonger-Jan. 5, Greenshields and Strang, Liverpool, merchants-Jan. 9, Smith. Shrewsbury, dealer in marine-stores-Jan. 23, Nelson, Madeley, Shropshire, clothier-Jan. 17, Rees, Btourbridge, woollendraper-Jan. 17, Powell, Aston, miller- Jag, 16, Jones, Old Swiuford, Worcestershire.

To be confirmed unless cause be shown to the contrary on or Wore Jan. 5.

Wilson and Black, Aldermaubury, straw-bat-manufacturers-Berry, Ipswich, vie- r •aller-Brown, Winchester, Builder-J. and D. C. Matthews, Chipping Norton, beak- ers-Millard, Austinfriars, stationer-Wakeman, Nantwich, upholsterer-Steven- son, Aycli.ffe, Durham, brewer-J. and E. Render, York, tailors-Pearson, Norwich, Medeller.

DECLARATIONS OF DIVIDENDS.

Morris, Ivy Cottage, Maids Hill ; first dlv. of 9d any Thursday ; Mr. Pennell, Guild- hall Chambers-Elton, Whitechapel, ironmonger ; first dlr. of 73. 6d. any Thursday ; Mr. Pennell, Guildhall Chambers-Smith and Co. Cheapside, warehousemen ; sec. div. of Is. 3d. any Thursday ; Mr. Pennell,Guildhall Chambers-Green, Barblean, hat-mane- lecturer; first div. of Gd. any Thursday ; Mr. Pennell, Guildhall Chambers-Walters, Union Street, Southwark, surgical-instrument-maker; see. div. of 6d. any Thursday ; Mr. Permell, Guildhall Chambers-Stopford, Austinfriars, merchant ; first div. of 2s. 6d. any Thursday-; Mr. Pennell, Guildhall Chambers-Armstrong. Norwich, draper ; third div. of Is. any Thursday ; Mr. Pennell, Guildhall Chambers-Gapp, Duke Street, Man- chester Square, livery.stablekeeper ; sec. div. of ltd. any Thursday ; Mr. Pennell, Guildhall Chambers-Buchanan and Ede, Calcutta, merchants ; first dlv. of 81d. any Thursday ; Mr. Pennell, Guildhall Chambers-Fielder, Alton, brewer ; fourth div. of Id soy Thursday ; Mr. Pennell, Guildhall Chambers-Strong and Hosking, Dye House Wharf, Clink Street, Southwark, coal-merchants ; sec. div. of 63. ; and first My. of 20e. on the separate estate of W. Husking, any Thursday ; Mr. Pennell, Guildhall Chambers-W. Dettmer, Upper Marylebone Street, pianoforte-manufacturer ; third div. of 4d. any Thursday • Mr. Pennell, Guildhall Chambers-Styan and Son, Great Tower Street, tea-brokers; fourth div. of 2d. any Thursday ; Mr. Pennell, Guildhall Chambers-Scurfield, Liverpool, shawlman; second dlv. of 9d. and upon new. proofs 8s. 9d. Dec. 21, or any subsequent Thursday ; Mr. Turner, Liverpool, -J. and W. H. Roberts, Liverpool,ironmonge.s ; second div. of 6d. and 3s. Gd. upon new proofs, Dec. 21, or any subsequent Thursday ; Mr. Turner, Liverpool-Hughes, Liverpool, laceman ; div. of 2s. Dec. 21, or any subsequent Thursday ; Mr. Turner, Liverpool-Berner, Birkenhead, grocer ; second div. of Std. and upon new proofs la. 50. Dec. 21, or any subsequent Thursday ; Mr. Turner, Liverpool-Maddock, Liverpool, tallow-chandler ; first div. of 2s. 6d. Dec. 21, or any subsequent Thursday ; Mr. Turner, Liverpool-Stephenson, Ayclilfe, brewer ; first div. of 7s. Dec. 16, or any subsequent Saturday ; Mr. Baker, Newcastle-upon-Tyne-Berkley, Newcastle-upon- Tyne,. merchant ; first thy. of 3d. Dec. 16, or any subsequent Saturday ; Mr. Wakley, Newcastle-upon-Tyne-Dethick and Kay, Newton Heath, Lancashire, brewer ; first div. 20s. on the separate estate of S. Detlack, Dec. 19, any subsequent Tuesday ; Mr. Fraser, Manchester-White, Exeter, painter ; first and fin. div. Is. Gd. on any Tuesday or Friday after Dee. 21 ; Mr. Bernaman, Exeter-Hornsby, Lesbury, builder; first and final div. of Id. Dec. 16, or any subsequent Saturday ; Mr. Wakley, Newcastle-upon- Tyne-J. J. and R. Ferens, Durham, drapers ; sec. div. of Gd. in addition to 45. previously declared, Dec. 16, or any subsequent Saturday ; Mr. Baker, Newcastie-upon-Tyne- Mackenzie,'Newgate Street, fringe-manufacturer; second div. of 25. 5d. any Wednes- day; Mr. Graham, Coleman Street-J. Reay junior and H. Reay, Mark Lane, wine- merchants ; second div. of 2s. and on the separate estate of J. Reap junior, the second div. of 4s. Gd. any Wednesday ; Mr. Graham, Coleman Street-Turner, Coventry Street, fishmonger ; first div. of 5s. 4d. any Wednesday ; Mr. Graham, Coleman Street-El- ston, Guildford, linendraper ; first div. of 3s. 4d. any Wednesday ; Mr. Graham, Cole-

man junior, Milton, ironmonger ; that div. of 2s. 7d. any Wednesday ; Mr. Graham, Coleman Street-Sage, New Brentforn, tallow-chandler ; first div. of

Is. 2d. any Wednesday ; Mr. Graham, Coleman Street-Jefferies, St. Michael's Alley, tavernkeeper ; first div. of 3s. 2d. Dee. 20, and two subseque Wednesdays; Mr. Tur- (Mend, Guildhall Chambers-Watson and Byers, Skinner Set, warehousemen ; se- cond dlv. of 5td. Dec. 20, and two subsequent Wednesdays ; Mr. Tnrquand, Guildhall Chambers-510seley, Upper Gloucester Street, wine-merchant ; first div. of Is. 2td. Dee. 20, and two subsequent Wednesdays ; Mr. Turquand, Guildhall Chambers-Fletch- er, Hampton ; first div. of 3d. Dec. 20, and two subsequent Wednesdays; Mr. Tar- quaud, Guildhall Chambers.

SCOTCH SEQUESTRATIONS.

Scott and Co. Glasgow, drapers, Dec. 21, Jan. 11-The Western Saw Mills Company, Greenock, Dec. 20, Jan. 10-Long, Glasgow, teacher, Dec. 22, Jan. 12 -1Shurro,,Taiu, innkeeper, Dee. 20, Jan..17-Young, Glasgow, merchant, Dec. 18, Jan. 8.