COMMERCIAL GAZETTE.

Tuesday, Dec. 28.

PARTNEISHIPS DISGOLVED.

Wright and Banbury, Finsbury Place South, attornies-Fagg and Stever, Upper Holloway, carpet-manufacturers--Taylor and Salisbury, Goring, Oxfordshire, millers-. Samuels and Co. Nottingham, lace-manufacturers ; as far as regards J. Samuele-Win- wood and Walker, Kidderminster' dressmakers-Slitter and Barker, salt-proprietors- T. and J. Barker, Winnington, Cheshire, salt-proprietors-Fry and Bennett, Charlotte Street, 131ackfriars Road, fancy-cabinet makers-Tweedaie and He Mierre, King's Lynn, Norfolk, physicians-The Owners of Twizell Colliery, Durham-Smith and, Wilson, Li- verpool, brewers-Mayor and Kelham, Little Distaff Lane, spice-dealers -1Ioloroft and Bell, Manchester, iron-founders-Challis and Phillips, Cornhill, tailors-The Itungay, Beceles, and Lowestoft Gas Company, Su ffulk ; as far as regards C. Lloyd-Nicholas and Co. Hull, mere:rods-Smith and Co. Upper Thames Street, lightexineu ; as tar as regards J. Finer-The National Exchange Company, Glasgow ; as far RS regards J. Goodwin-The Gorbals Gravitation Water Company and the National Exchange Com- pany, Glasgow ; as fat as regards J. Young.

BANKRUPTS.

Cnorro, Tnomss, Morpeth, ffilendraper, to surrender Jan. 13, Feb. 10 : eolleitors, Messrs. Crosby ant Compton, Old Jewry ; Mr. Woodman, Morpeth ; official assignee, Mr. Baker, Neweastie•upon-Tyne.

EVANS, EDWARD, Wrexhain, shopkeeper, Jan. 14, Feb. 4 : solicitors. Mr. Philtme, Montague Street ; Mr. Hughes, Wrexham , Messrs. Evans and Sons, Liverpool ; official assignee, Mr. Turner, Liverpool. FENTON, Thomas JoslicA, Falcon Square, wine-merchant, Jan. 7, Feb. 10: solicitor, Mr. Drake, Bouverie Street; official assignee, Mr. Bell, Coleman Street Buildings. HAYWAND, Rosser, Portsca, brewer, Jau. 7, Feb. 8 : solkitors, Mr. Low, Chancery Lane ; Mr. Paffarel. Portsea ; official assignee, Mr. Pennell, Guildhall Chambers. LEE. lVattsm, Woburn Green, Buckinghamshire, fruiterer, Jan. 7, Feb. 11: solicitor, Mr. Smith, Golden Square ; official assignee, Air. Cannan, Bizerte Lane. Metneo, Jolla Salve, Scarborough, joiner. Jan. 6, Feb. 10: solicitors, Messrs. Wig- glesworth and Co. Gray's Inn; Mr. Crouhelm, Leeds ; official assignee, Mr. Young, Leeds. MILTort, SuSANNAII, Hounslow, clothier, Jan. 6, Feb. 10 : solicitors, Messrs. Jeukin- son and Co. Lombard Street ; official assignee, Mr. Cannon, Birchin Lane. Noma, EDWARD, Manchester, commission-agent, Jan. 8, 28 : solicitors, Messrs. Gregory and Co. Bedford Row ; Mr. Catterall, Preston; official assignee, Mr. Hobson, Manchester.

Nederox, Casinos, Ellesmere, Shropshire, miller, Jan. 11, Feb. 22 : solicitors, Mr. Tyrer, Liverpool ; Mr. Hodgson, Birmingham ; official assignee, Mr. Whitmore, Bir- mingham.

SHORTER, RICHARD MILLER, Camomile Street, corn-dealer, Jau. 6, Feb. 10 : solicitor, Mr. Randall, Tokenhouse Yard ; official assignee, Mr. Whitmore, Basinghall Street. SNOW, EDWARD, Nottingham, draper, Jan. 7, Feb. 11: solicitor, Mr. Bewley, Not- tingham ; oflielal assignee, Mr. Bittlestou, Nottingham. To WS:MEND, WILLIAM James, Wellciose Square, cork-manufacturer, Jan. 3, Feb. 14: solicitors, Messrs. Lawrence and Plows, Old Jewry ; official assignee, Dlr. Graham, Coleman Street.

DIVIDENDS.

' Jun. 18, G. and S. Sharp, Commercial Road, Lambeth, stone-masons-Jan. 18, Do- maine and Wooller, Bucklersbury, merchants-Jan. 18, Walker, Eaton Socon, Bed- fordshire, innkeeper-Jan. 18, Eistoue, Guildford, linendraper-Jun. 19, Hamilton, High Street, Islington, bookseller-Jan. 20, Lewis, Ludgate Street, straw-bonnet- maker-Jan. 20, Wellborn°, Albemarle Street, elk-mercer-Jan. 18, Hague, Oulseley, Yorkshire, paper-manufacturer-Jan. 25, Coxwell and Croser, Newcastle-upon-Tyne, merchants-Jan. 26, Holmes and Butcher, Lichfield, coach-builders-Jan. 19, Morris, Walsall, Staffordshire, saddlers' ironmonger.

CERTIFICATES.

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

Jan. 20, Knight, Reading, brewer-Jan. '20, Smith, Avenue Road, St. John's Wood, builder-Jan. 19, Jackson and Co. Milk Street, factors-Jan. 25, Bowser. Morpeth, linendraper-Jan. 20, Worthy, Hartlepool, bffilder-Jan. 18, Alexander, Bath, shirt- maker-Jan. 21, Sherlock, Lower Itosouron Street, Clerkenwell, brueh-maker-Jan. 20, Vt'ellborne, Albemarle Street, silk-mercer-Jan. 19, Duly, Brighton, toyman-Jan. 18, Venables junior, Tottenham Court Road, butcher-Jan. 'it), Graham, Park street, milliner-Jan. 20, Jefferies, St. Michael's Alley, tavern-keeper-Jan 20, Slay, Oxford Street, ironmonger-Jan. 20, Cowcher, Bath, apothecary-Jan. 21, Williams, Merthyr Tydvil, grocer-Jan. 18, Davies, Manchester, plumber-Jan. 4, Riley, Manchester, eotton-manufacturer-Jan. 20, Kippax, Burnley, Lancashire, steam-loom overlooker- Jan. 19, Norton, Birmingham, stationer-Jan. 25, Thomas, Bridgewater, coal-mer- chant-Jan. 25, Frampton, Bideford, Devonshire, grocer.

To be confirmed unless cause be shown to the contrary on or before Jan. 18. Wilson, Sheffield, grocer-Spence, Liverpool, merchaut-Shotter, Portsea, UMW*. DEcLARATIONs OF DIVIDENDS. II. and E. Hilton, Over Darweu, Lancashire, paper-makers; second die. of ed, and first and second div. of Gd. and 11-32ds of a penny, on new proofe. Jan. 4, or any sub- sequent Tuesday; Mr. Fraser, Manchester-1111ton and Walsh, Over Darwen, Lan- cashire, paper-makers ; third div, of 15-16ths of a penny, and a first, second, and third die. of Is. 10d. and 15-16ffis of a penny, on new proofir, Jan. 4, or any subsequent Tues- day; Mr. Fraser, Manchester-Townley, Blackburn, cotton-spinner; second die. of 6s. 3d. Jan. 4, and every Subsequent Tuesday ; Mr. llobson, Manchester-Heap and J. and W. Roberts, Padiham, Lancashire, cotton-spinners ; die. of 20a. Jan. 4, and every subsequent Tuesday ; Mr. Hobson, Manchester-Rymer, Manchester, hotel- keeper; div- of 43. Jan. 4, and every subsequent Tuesday ; Mr. Hobson, Manchester- Davies, Liverpool, slater ; first die. of 10d. Dec. 30, or any subsequent Thursday; Mr. Cazenove, Liverpool-Roberts, Mold, Filatshire, tailor ; first div. of 21. 3d. Dec. 30, Or any subsequent Thursday ; Mr. Cazeuove, Liverpool-Stark, Gaineborough, book- seller; second elle. of 4c1, and a first div. of 5s. 6d, on neW prooth, Dec. 9, or any sub- sequent Tuesday ; Mr. Stansfeld, Hull-Osborne, Sheffield, table-knifemenufacturer ; fire div. of us. lid. and l-20th of a penny, Dec. 30, or any Subsequent Thursday; Kr. Staneeld, Leeds-Gray, Liverpool, merchant ; second tile. of 35. I Id. any Monday after Dec. ZS; Mr. Bird, Liverpool-Tench, ll'inlatou, grocer; first die. ofTolsn...Jburyan.1; or any subsequent Saturday ; Mr. Baker, Newcastle-upon-Tyne-Prentice, fishmonger • first div. of 20s. Jan. 1, and two Subsequent Saturdays ; Mr. Groom, Abchurch Lane-Stevens, Abchurch Lane, merchant ; sixth div. of ad. Jan. l, and two subsequent Saturdays ; 31r. Groom, Abchurch Lane-Horn, Durham, publican ; find div. of Is. Jan. 1, and any subsequent Saturday ; Mr. Baker, Newcastle-upon-Tyno- Barker, Sunderland, auctioneer; first div. of 4d. on new preen', Jan. I, or any subse- quent Saturday ; Mr. Baker, Newcastle-upon-Tyne. scotcn SEq0EITRATIONS.

Maallarmid, Glasgow, commisslon-merchant, Dee. 31, Jan. 21-Tod and Bill,

Edin- burgh, writers to the signet, Jan. 5, 27-Anderson, Edinburgh, tailor, Jan. 3, 25-For- rest, Lanark, brewer, Jan. 4,25-Laing, Edinburgh, kelp-dealer, Jan. 3, 31-W. II. and S. Rowan, Glasgow, ship.buildem, Dec. al, Jan. El-Porteous, Edinburgh, spirit-dealer, Dec. 31, Jan. 28-A. and A. Mercer, Edinburgh, merchants, Jan. 5, Feb. 2-Sloan and Simpson, Glasgow, merchants, Jan. 4, 25-Mackenzie, lately sheriff-substitute of the Lewes, Jan. 6, 26-Martin, Kilsyth, manufacturer, Jan. 4, '21. -Mackenzie junior, Glas- gow, merchant, Jan. 3, 24-Robertson, Perth, vintner, Jan. 3, Feb. 7. Friday, Dec. 81. PARTNERSHIPS DISSOLVED.

Clay and Parker, Bow Common, glue-manufacturers—Buck and Sons, Primrose Hill Road, florists—Drew and Woosnam, Llandiloes, Montgomeryshire, attornies—Hading and Mercer, Mb, Kent, farmers—Marshall and Co. New City Chambers, ship-agents

—Eden senior and Eden junior, Nottingham, joiners—J. and W. Bethel, Warringron, grocers—Mohr= and Co. New Ranelagh Road, Pimlico. starch-manufacturers- Harlock and Gregory, Bristol, llnendrapers—Rootes and File, Ramsgate, eorn-factors-

Brierley and Holmes, Little Lever, Lancashire, cotton-manufacturers—Fitch and

Bright, Brixton Hill, salt-manu(acturers—H. Harper and Co. Capel Field, Lancashire, iron founders ; as far as ngarda 1). Itothwell—Sorby and Brightmore, Rotherham, cattle dealers—Little and Co. Cheltenham, coach-builders—Welch and Gale, Britannia Street, City Road, Jewellers—H. and F. Darwin, Sheffield, manufacturers of cast steel rollers—Rodier and Harris, Gresham Street—Moorhouse and Taylor, KIrkburton, merchants—W. G. and J. IVatson, New Church Street, Bermondsey, bakers—Harrison and Co. Liverpool, tea merchants—White and Sandford, Chelmsford, curriers--Tulloch and Brown, South Shields, brewers—Phillips and Co. Water Lane, Thames Street ; as far as regards W. Lowther—J. and IL Mille, Richmond, hoteikeepers—Wight: man and Collier. Pancras Lane, sail-cloth-factors — Baring, Brothers and Co. London ; as far as regards H. St. J. hilldmay—Houghland and Leese. Manchester, share-brokers--Jacks and Hay, Old Broad Street—Laurie and Mercer, Oxford Street, coachmakers—Shaw and Attridge, With Tower:Street, tea-agents—J. W. and W. D- Dickson, Oxford, coffeehouse keeper—Parrott and Co. Clapham, surgeons ; as far as regards E. Taylor—Davies and Dunn, Liverpool, masons—Rudd and Tyler, New Bond Street, milliners—J. J. and it. Ferens, Durham,grocers— Logan and Co. Lime Street, merchants—bowie and Sherlock, Strand, bootmakers—J . and 11. Towse, Lawrence Pountney Lane solicitors—Ellis and Co. St. PaursChurchyard, warehousemen; as far as regards C. Lane, L. and J. W. Thomas, New Bond Street, goldsmiths- Allsup and hillbourne, St. Paul's Churchyard, glass warehousemen—Insurance Com- pany of Scotland, Caledonian Insurance Company, and the London and Birmingham Railway ; as far as regards J. Jamieson, Edinburgh.

BANKRUPTCY ANNULLED.

ABBOTT, EDMUND HENRY, and NOTTINGHAM, HENRY, Aldermanbury, shawl-ware- housemen. BANKRUPTS.

COLE, Joszen WINDLE, Great Winchester Street, merchant, Jan. II, Feb. I I : soli- elter,„Mr. Digby, Circus Place, Finsbury Circus ; official assignee, Mr. Pennell, Guild- hall Chambers.

COATES, EZRA JENKS, and HILLARD, JOHN, Bread Street, merchants, Jan. 13, Feb. 13: solicitors, Messrs. Reed and Co. Friday Street ; Messrs. Ashurst and Son, Cheapside ; official assignee, Mr. Cannan, urchin Lane.

POPE, Mensal) and Joas BUCKINGHAM, Adelaide Place, London Bridge, brick ma- nufacturers, Jan. 13, Feb. 17: solicitors, Messrs. Dickson and Overbury, Old Jewry ; official assignee, Mr. Whitmore, Basinghall Street.

TwEEDIE, Jar/erre Haaarerre, Wandsworth, bookseller, Jan. 10, Feb. 14: solicitors, Messrs. Lutty and Batt, Dyers' Hail; official assignee. Mr. Turquand, Old Jewry.

Hoots, Wittiest, and LOCKYER, JOHN, St. James's Walk, Clerkenwell, tool merchants, Jan. 14, Feb. 17: solicitors, Messrs. Rickards and Walker, Lincoln's Inn Fields ; assignee, Mr. Johnson, Hasinghall Street.

Mammies, Cusates WILsoN, Watling Street, wine-merchant, Jan. 12, Feb. 8: soli- citors, Shearman and Slater, Great Tower Street ; official assignee, Mr. Edwards, Old Jewry.

Garza, JOHN, and Co. Watling Street, warehousemen, Jan. 15, Feb. 19: solicitors Messrs. Reed and Co. Friday Street ; official assignee, Mr. FoUett, Sambrook Court. CLARK, Jamas, and Gostns, EDWARD, Fulham, maithters, Jan. 12, Feb. 8: solicitors, Messrs. Young and Son, Mark Lane ; official assignee, Mr. Groom, Abchurch Lane. STUART, CHARLES, Herbert Street, New North Road, milliner, Jan. 12, Feb. 8: so. lleitor, Mr. Cox, Pinner's Hail; official assignee, Mr. Edwards, Old Jewry.

DENNIS, Thomas, Woolwich, builder, Jan. 12, Feb. 8: solicitor, Mr. Young, Par- liament Street ; Mr. Nokes, Woolwich ; official assignee, Mr. Edwards, Old Jewry. SUTTON, WILLIAM, Stockport, cotton-waste-dealer, Jan. II, 31: solicitors, Chester & Co. Staple hots; Mr. Hardman, Manchester; official assignee, Mr. Pott, Manchester. RICHARDS, BENJAMIN, Chard, twine-manufacturer, Jan. 13, Feb. 10; solicitors, Mr. Brace, Surrey Street, Strand ; Mr. Nicholetts, Bridport ; Mr. Stogdon, Exeter ; official assignee, Mr. Hernaman, Exeter.

STOCKS, THOMAs, TonnoliaM, Devonshire, baker, Jan. 12, Feb. 9: solicitors, Mr. COwlard, Lincoln's inn F. ; & Mr. Turner, Exeter; official assig., Mr. HIrtsel, Exeter.

EDWARDS, GEORGE, Drayton-in-Hales, innkeeper, Jan. II, Feb.22: solicitors, Mr. Grantham, Nantwich ; Messrs. MOtteratn and Knowles, Birmingham ; official assignee, Mr. Whitmore, Birmingham.

Bitsez, WALTER, Leominster, grocer, to surrender, Jan. 8, 20: solicitors, Mr. Lloyd, Ludlovi ; Gem and Docker, Birmingham ; official assignee, Mr. Christie, Birmingham.

BALL, JOHN, Coventry, riband-manufacturer, Jan. 12, Feb. 2; solicitors, Messrs. Austen and Co. Gray's Inn; Means. Tronghton and Lea, Coventry ; official assignee, Mr. Christie, Birmingham.

Scan-tax, RoBERT KiLmINSTER, Brockthrop, Gloucestershire, baker. Jan. 20, Feb. 11: solicitors, Mr. Phipps, „Lambeth ; JR. Poole, Gloucester; oftl. assig.„Me.,1511/104.Bristol.

Law, Jasuz,BerkinWelat, bookseXei, Tan. 14, Feb. 4: solicitors, Chester and !Maple 1m m; Messrs. Mallaby and Townsend, Liverpool; official assignee, Mr. Bird, Liverpool.

WHITE, Jon a GEORGE, Liverpool, ship-broker, Jan. 12, Feb. 2: solicitors, Messrs. Smith and Witham, Bedford Row ; Mr. Greatley, Liverpool ; official assignee, Mr. Ca-

zenove, Liverpool. .

NIGHTINGALE, ROBEaT, Bury, Lancashire, brewer, Jan.13, Feb. 3: solicitors, Messrs.

Milne and Co. Temple ; Messrs. Sale and Co. Manchester; Messrs. Neville and AnusWorth, Blackburn ; official assignee, Mr. Hobson, Manchester.

SMITH, JOHN, Mating, Searboroughijoiner, Jan. 13, Feb. 10: solicitors, Messrs. Wig- lesworth and Co. Gray's Inn Square ; Mr. Cronhelm, Leeds ; official assignee, Mr. Young, Leeds. I DIVIDENDS.

Jan. 21, Slater, Albemarle Street, tailor—,Jan. 21, Rawlins, Foley Place, coachmaker —Jan. 21, Imray, Old Fish Street Hill, stationer—Jan. 21, Totterdell and Gruchy, Portsea, woollen drapers—Jan. 21, Oliver and Co. Tipton, Staffordshire, iroutnaelera- Jan. 21, Daily and Inskipp, Long Lane, Bermondeey, leather manufacturers—Jan. 21, Lloyd, Brighton, cook—Jan. 21, Morgan, Southampton Row, Russell Square, tailor— Jan. 25, Bell, CornIdli. newsvender—Jan. 20, Kingsford and Barnwell, Ickhans, Kent, millers—Feb. II, Models, Leicester, paper dealer—Jan. 21, Cowther, Bath, apothecary —Jan. 21, Kay and Co. Bury, Lancashire, brass founders—Jan. 21, Davies, Manchester, glass dealer—Jan. 25, Fawcett, Richmond, Yorkshire, linendraper—Jan. 12, Crossfield senior, Kirkham, Lancashire, linendraper—Jan. 27, S. and W. Smith, Halifax, York- shire, worsted spinners. CERTIFICATES. To be granted, unless cause be shown to the contrary, on the day of meeting. Jan. 24, Humphreys, Bow Street, Covent Garden, tavern keeper—Jan. 24, Sear, Great Marylebone Street, glasseutter—Jan. 21, Chappelow Junior, Jermyn Street, wholesale saddler—Jan. 20, Day, Halstead, wine merchant—Jan. 24, Davies, Liver- pool, bookseller—Feb. 12, Williams, Coventry, riband manufacturer—Jan. 22, Ash and Co. Birmingham, ironmongers—Jan. 21, Hunt, Derby, maitster. To be confirmed unless cause be shown to the contrary on or Wore Jan. 21. Bevan, Liverpool, float dealer—Capps, Lynn, dealer in toys—Johnson, Sheffield, mer- chant—Thompson, Manchester, corn merchant—Lambert, Great Theldield Street, grocer—Linell, Shrewsbury, grocer—Hargill, Hawley, Yorkshire, dyer—Buckland, ChIppenham, Innkeeper—Lenin, Ludgate Street, straw bonnet maker—Bartlett, Pall Mall, bill-broker. DECLARATIONS OF DIVIDENDS. Brown senior and Brown Junior, Broad Street, Ratcliffe, sail makers ; first div. of 2s. 10d. Jan. 1, and two following Saturdays ; Mr. Edwards, Old Jewry—Richardson, -Union Street, Spitalfielfis, glass dealer ; first ellv. of 5s. 6d. Jan. 1, and two following Saturdays ; Mr. Edwards, Old, Jewry—Keeler, Canterbury, dealer in glass ; first div. of 4s. 6d. Jan. 1, and two following Saturdays ; Mr. Edwards, Old Jewry-51. E. and J. Bell, Finch Lane, newsvenders ; first div. of 16s. Jan. 1, and two following Satur- days; Mr. Edwards, Old Jewry—May, Little Britain, baker; first div. of 71d. Jan. 1, and two following Saturdays; Mr. Edwards, Old Jewry—Watkins, Wandsworth Road, victualler ; first div. Of 82. 11d. Jan. 1, and two following Saturdays ; Mr. Edwards, Old Jewry—Bryant. Stamfbrd Hill, coal merchant ; third ells,. of Si. 10d Jan. 1, and two following Saturdays ; Mr. Edwards, Old Jewry—Evans, Wrexham, draper ; first dlv. of 10s. Jan. 6, or any subsequent Thursday ; Mr. Turner, Liverpool—Thomas, Li- verpool, cart owner ; first div. of 42. 9d. Jan. 6, or any subsequent Thursday; Mr. Turner, Liverpool—Edershelm, Manchester, draper ; first div. of Is. lid. Jan. 4, or any subsequent Tuesday ; ;Mr. Pott, Manchester—Sims, Great Queen Street. coach maker ; div. of 2s. Gd. on any Friday ; Mr. Follett, Sambrook Court—Gass, Colchester, draper ; ellv. of 4s. on any Friday ; Mr. Follett, Sambrook Court—Lewis, Oxford Street, Unendraper ; div. of bs. on any Friday ; Mr. Follett, Sambrook Court—Waters, Luton, baker; div. of 6.1. 3d. on any Friday ; Mr. Follett, Sambrook Court—Brown, Great Queen Street, carver and glider; div. of 9d. on any Friday ; Mr. Follett, Sambrook Court—Clark, Redcross Street, oil merchant ; div. of Is. on any Friday ; Mr. Follett, Sambrook Court—Harris, Giltspur Street, tailor ; div. of IS. 6d. on any Friday ; Mr. Follett, Sambrook Court—Howe, Plymouth, draper; first div. Of 2$. ed. on any day ; Mr. liertutman, Exeter—Blackburn, Cleekheaton, Innkeeper; first and final div.

20s. on or after Jan. 6; Mr. Young, Leeds.

SCOTCH SEQUESTRATIONS. •

Ross, and Co. Glasgow, merchants, Jan. 4, 25—Watt. Lanarkshire, cattle dealer, Jan. 7, 28—Hunter, Glasgow, merchant, Jan. 5. 26—Henderson and Rosa, Aberdeen, lock manufacturers, Jan. 4, 25—Caird, Kincardineahlre, mason, Jan. 7, 28—Allson, Glasgow, ironmaster, Jan. 8, 26—Hunter. Edinburgh, candle manufacturer, Jan. 7, 28.