COMMERCIAL GAZETTE.

• Tuesday, December 28.

PARTNERSHIPS DISSOLVED.-Sutton and Lugard, Brighton, cork-manufacturers- Lines and Cooper, Birmingham, japanners-E. and T. Hill, Sevenoaks, grocers- Martin and Co. Lombard Street, bankers ; as far as regards G. Stone-Patersort and Son, Poultry, boot-makers-Rayment Brothers, Upper Thames Street, wharfingers; as far as regards W. Rayment-Hunter and Co. Jermyn Street, tailors-Brierley and Travis, Dewsbury, chemists-Whitfield and Co. Birmingham, general-factors-Hol- beck and Stillwell, Vigo Street, gold-lacemen-T. and J. Scully, Curtain Road, pro- vision-merchants-S. and J. Carr, Beeston Hill, Yorkshire, chemists-Crabb sen. and Crabb jun. Nottingham, linen-drapers-34orrish and Fenny. Liverpool, victual- lers-Crawford and Franklin, Itedcross Street, painters-Brear and Patchett, Pop- plewell, Yorkshire, wire-manufacturers-Taylor and Harmer, Ilarlsham, Sussex, grocers-Portland Iron Company, Glasgow, coalmasters-Gray and Co. Lochee, Dundee, flax-spinners; as far as regards W. Gray-London, Leith, Edinburgh, and Glasgow Shipping Company ; as far as regards C. Taylor-Alexander and Marge, Edinburgh.

BANKROPTS.-WESTBY ItswasitAw PartervAL, Bloomsbury Square, bookseller, to surrender Jan. 6, Feb.10 : solicitor, Rose, Great Prescott St.; official assignee, Bell, Coleman Street Buildings-Gamins Com.ms, Hatton Garden, bookbinder, Jan. 11, Feb. 11: solicitor, Starling, Sackville Street ; official assignee, Bell, Coleman Street Buildings-WHJJAx M'Gzones, St. John Street Road, draper, Jan. 5, Feb. 8: soli- citors, Lawrence and Co. Old Jewry Chambers ; official assignee, Stansfeld, Basing- hall Street-Joss:en Tau, and Joust MIIIGAY, Crawford Street, mechanical-tool-ma- nufacturers, Jan. 10, Feb. 8: solicitor, Moss, Skinner's Place, Sise Lane; official assignee, Edwards, Sambrook Court-Wm.-ism TAgraa, Alcester, draper, Jan. 11, Feb. 2: solicitors, Lane, Stratford-upon-Avon ; Hodgson, Birmingham ; official as- signee, Bittleston, Birmingham-ABRAHAM SKELTON, Halifax, stone-delver, Jan. 20, Feb. 18: solicitors, Wavell and Co. Halifax; official assignee, Young, Leeds.

DIVIDENDS.-Jan. 18, Moss, Guildford Place, Kennington, clerk-Jan. 20, Hayman, Carbeale Mills, Cornwall, miller-Jan. 20, Day, Lamborn Mills, Devonshire, miller - Jan. 20, Isaacs, Plymouth, watch-dealer.

CERTIFICATE/3.-n be granted, unless cause be shown to the contrary, on the day of meeting.-Jan. 20, Dawson, Charles Street, Mile-end New Town, engineer-Jan. 17, Butt, Newcastle Place, Edgeware Road, laceman-Jan. 21, Weismann and Meyers, Philpot Lane, commission-merchants-Jan. 17, Lee, Park Street, Oxford Street, baker-Jan. 20, Castelli, Bury Street, St. Mary Axe, merchant-Jan. 20, Pritchard, Bangor, ale and porter dealer-Jan. 20, Williams, Plymouth, dealer in Berlin wools. DECLARATIONS or Drvanarns.-Dubbins, Colchester, brewer: first div. of Is. Ild. Dec. 30, and three subsequent Thursdays; Graham, Coleman Street-Bluck, Buck- lersbury, wine-merchant; first div. of 4s. Id. Dec. 30, and three subsequent Thurs- days; Graham, Coleman Street-Laing, Southampton, coal-merchant ; first div. of is. 54. Dec. 30, and three subsequent Thursdays ; Graham, Coleman Street-Lilley, Liverpool, merchant; first div. of 5s. on the separate estate, any Monday; Bird, Liverpool-Parker, Houghton-le-Skerne, Durham, flax-spinner; fourth and final div. of 1-204. (in addition to Is. 2Ad. previously declared), any day ; Baker, New- castle-upon-Tyne.

Santa SzucasntAnoss.-Smart, Leith, printer, Dec. 31, Jan. 21-Turnbull, Glas- gow, tea-merchant, Jan. 3, 24. —

Friday, December 31.

PARTNERSHIPS DISSOLVED.-Bartaelmes and Buckup, Bradford, Yorkshire, com- mission-merchants-T. and E. Allbutt, Hanley, booksellers-Ranking and Co. St. Helen's Place, Bishopsgate Street, merchants, and Bell and Co. Malta, bankers; as

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far as s H. Ranking-Bannerman and Sons, Manchester, merchants ; as far

as regards A. Winterbottom-The Patent Dacian.Company, Manchester-Derrington and Co.o Manchester, brass-founders-J. and W. Fitch, Queen Street, Golden Square

- Rawlings and Johnson, Judd Street, dyers-Franklin and West, Easeley Mews, Wigmore Street, farriers-Pearson and Rutland, Shrewsbury, printers-F. L. and L. G. Moore, Basing Lane, wine-merchants-Barrowclough and Ashworth, por- ters for the East Lancashire Railway Company at Waterfoot and elsewhere, in the forest of Rossendale-Compton and Ritchie, Middle Street, Clothfair, printers- Wright and Co. Manchester, cotton-doublers-Kitchin and Glugeon, Old Broad Street, stock-brokers-Taverner and Co. Birmingham, ale-dealers-Brown and Co. Bankside, Southwark, stone-merchants; as far as regards H. Booth-Latham and Grimahaw, Clitheroe, cloth-manufacturers--Stanley and White, Portsmouth, mil- liners-Usborne and Co. New London Street, corn-factors-Green and Co. Cornhill; as far as regards G. Denny-Day and Co. Batley Carr, Yorkshire, scribbling-millers; as far as regards M. and C. Day, G. Blakeley, M. and H. Fox, J. Day, and H. Old- royd-Meadow Bank Company, Over, Cheshire, rock-salt-proprietors-Fordatj and Co. Old Jewry Chambers, merchants ; as far as regards J. Fordati-Straith and Trail), Great Tower Street, brokers-Brierley and Travis, Dewsbury, chemists-El- lis and Porter, Clement's Lane, merchants-Dobell and Fordham, Bath, wine-mer- chants-Zulueta and Co. London, merchants ; as far as regards P. J. de Zulueta, Count of Tone Diaz-W. A. and C. Wilkinson, Ludgate Hill, upholsterers-White and Sons, Milbank Street, cement-manufacturers ; as far as regards J. B. White senior-Sewell and Son, Sheffield, chemists.

BANICRIIPECY AliNVILED.-IVILLLLM DAVIS and DANIEL PRICHARD, High Street, Marylebone, coach-smiths. Ilmrsavrts.-JAmas JANES, Worthing, linen-draper, to surrender Jan. 8, Feb. 11: solicitors, Linliaters, Sise Lane ; official assignee, Canner; Aldermanbury-JAMES PUGH, Lyndhurst Square, Peckham, tailor, Jan. 7. Feb. 11: solicitor, Wetherfield, Basinghall Street ; official assignee, Cannau, Aldermanbury-Tnomes IDIESIAN, Worthing, wine-merchant, Jan. 13, Feb. 18: solicitors, a Beckett and Syropson, Golden Square, agents for Stuckey, Brighton; official assignee, Carman, Alderman- bury-Tnosss Cour., Newport, Isle of Wight, cabinet-maker, Jan. 11, Feb. 12: solicitors, Willoughby and Cox, Clifford's Inn ; official assignee, Johnson, Basing- hall Street-Faexcis JENKENS, Tysoe Street, Clerkenwell, corn-merchant, Jan. 14, Feb. 17: solicitor, Glynes, America Square: official assignee, Johnson, Basinghall Street-Ilssay Bcaossa Boo-a, Woolwich, wharlinger, Jan. 10, Feb. 12: solicitor, Colquhoun, Woolwich; official assignee, Nicholson, Basinghall Street-Jamas RI- CHARD GarsuarAw, Pemberton, Lancashire, coal-miner, Jan. 13, Feb. 3: solicitor, Mayhew, Wigan ; official assignee, Turner, Liverpool.

Drvadanis.-Jan. 21, Marshall, Old Castle Street, Whitechapel, brewer-Jan. 22, Evans and Co. Barge Yard, East India merchants-Jan. 22, Middlewood and Foster, Leeds, linen-drapers-Jan. 22, White, Winchester, builder-Jan. 22, Moody, Gos- well Road, pork-butcher-Jan. 21, Labron, Leeds, cloth-merchant-Jan. 22, J. and W. Batson, Tividale, Staffordshire, iron-masters. Crwrincezas.-lb be granted, unless cause be shown to the contrary, on the day of tneeting.-Jan. 27, Winzar, Salisbury, apothecary-Jan. 21, Everett, Colchester, buildeg-Jan. 21, Wall, Bishop's Road, Bayswater, apothecary-Jan. 20, Bavin, Wis- beach, draper-Jan. 25, Kretzschmar, King's Square, jeweller-Jan. 26, Lewin, Rag- land, Monmouthshire, engineer-Jan. 24, Hadland, St.. Helen's, Lancashire, glass- manufacturer-Jan. 21, Bedford, Wakefield, cloth-merchant-Jan. 21, M`Lintock, Barnsley, Yorkshire, linen-manufacturer--Jan. 22, Stafford, Sheffield, painter-Jan. 22, Goodwin, Birmingham, grocer.

DECLARATIONS OP DIVIDENDS.-Nash, North Street, City, woollen-warehouseman; second div. of ls. Jan. 6, and three subsequent Thursdays ; Stansfeld, Basinghall Street-Canieron and Bond, Mintern Street, Heaton, pickle-merchants ; first dn. of 3$. Jan. 6, and three; subsequent Thursdays ; Stansfeld, Basinghall Street-Williams and Co. Newport, bankers ; first div. of 5s, on the separate estate of W. Williams, gen.; a first div. of 94. on the separate estate of W. Williams jun . ; and a first div. of 68. on the separate of T. R. Williams, any Wednesday; Acraman, Bristol-Tat- tersall, Liverpool, corn-merchant ; second div. of 4s. 9d. making with the previous dividend 20s. any Wednesday; Turner, Liverpool-Strickland and Brickwood, Liver- pool, merchants ; third div. of 1-164. any Monday; Bird, Liverpool-Lowndes and Batton, Liverpool, merchants ; second div. of 11-1288. any Monday ; Bird, Liver-

pool-Wraith, Liverpool, carrier; first div. of 2s. tjd. any Monday; Bird, Liverpool -Farrell, Liverpool, provision-merchant ; first div. of Is. any Monday; Bird, Liver- pool-Meek and Gill, Liverpool, merchants ; fourth div. of Id. any Monday; Bird, Liverpool-Kirkman, Liverpool, merchant ; third div. of id. any Monday ; Bird, Liverpool. Scarcn SEQIIESTEATIONEL-Watt, Glassford, Lanarkshire, farmer, Jan. 7, 28- Crawford, Glasgow, fancy-paper-box-maker, Jan. 7,28.