COMMERCIAL GAZETTE, Tuesday, Feb. 20.

PARTNERSHIPS DISSOLVED.

Woodward and Wiles, Sheffield. iron-merchants-Fry and Sharland, Bishopsgate Street Within, milliners-Peers sad Baker. Birkeuhead.stanemasous-Osborn and Put- man. Exeter, whip-mauufacturers-Duff aud Atkin. Newcastle-upou-Tyue. milliners- Raffield and Co. Liverpool, shipwrights-Yates and Co. Sheffield. enders-T. and J. Ellis, Poole, lioendrapers-Beavan and Clarke. Cheltenham, chemists- R. and J. James, Victoria Road, Pimlico, cheesemongers-M'Guire and Nugent, King William Street, Strand, hatters-Fisher and Co. Sheffield, scythe makers-Robins and Co. Tavistock, attornies; as far as regards A. Preston -Ingle and Gillett, Chapel Street, Grosvenor Square,builders-Temple and Price. Somers Town , victuallers-Walker and Card. Ratcliff, watchmakers-Grausden and Snail, Southampton, ironfounders-Ram- sey and Sons, Poplar. auctioneers ; as far as regards I. Ramsey senior-Waller and Jordan. Luton. linendrapers- Butcher and Co. Kidderminster, carpet-mat:en-White and Clark, Rotherhithe Wall, millers-Coleman and Hall. Colchester. ironfounders- Welch and Co. Quebec, timber. dealers-M' Nair aud Greeuhow, Manchester, merchants, DECLARATIONS OF INSOLVENCY UNDER THE NEW ACT. Humble, Glossop, assistant draper-Burge junior, Weston-super-Mare, tailor- Randle, Dudley, grocer-Wright, Shikston-on Stour, out of business-Sawyer. Long Crendou, Buckinghamshire, quarryman-Brooks, Bolton-le-Moors, stone-mason-Car- lisle, Pendleton, Lancashire, schnolmaster-Worrall, Birmingham, employed in a post- office-Farrar, New Peckham, attorney-Gregory, Cheltenham, coal. merchant-Green, Leeds, innkeeper-Whitaker, Dewsbury. clothier-Hogg, Manchester. beer.seller- James senior, Sheffield, cordwaiuer-Collender. Limehouse. painter-Sowry, Leeds, shopkeeper-Hill. Rochdale, fruiterer-Windsor, St. Ann's Terrace, St. John's Wood, solicitor-Hillier, Fulham, carpenter-Tackle, Deptford. baker-Robinson, Carey Street, japanner-Atherley, South Street, Chelsea. grocer-Furman, Mountsorrell, Leicestershire, butcher-Phillips, Cheltenham, butcher-Rickwotd, Bedford, veteri- nary surgeon Skipton. grocer-Lightfoot. Liverpool, rice cleaner-Parish, Bromley, Staffordshire, butcher-Walton, Nurthwich, victualler-Camp, otherwise Kemps, Abingdon- Cambden, Meetinghouse Alley, St. George-iu-the-East, braziers- Drury, Portsea, Captain R.N.-Titelsmarsh, Foxtou, Cambridgeshire, farmer -Doust, Tunbridge, out of business-Turner. Newton, Cheshire, shoemaker-Allen, Portsea, butcher. BANERUPTS. BECKLEY, RICHARD, Green Street, grocer, to surrender Feb, 27, March 29: solicitor, Mr. Jones, Gray's Ion Square; official assignee; Mr. Belcher. Banow, THOMAS, Addle Street, commission-agent, March 1,29: solicitors, Messrs. Turner and Heosman, Basing Lane; official assiguee, Mr. Groom. Abehurch Lane. DAVENIORT, RICHARD junior, Birmingham. plumber, March 2, 30 solicitor, Mr. Reece, Birmingham ; official assignee. Mr. Bittlestou, 'Birmingham. GLAZEBRoOK, JOSEPH, Birmingham. carpenter, March 5, 22 solicitor, Mr. Hebbert, Birmingham ; official assignee, Mr. Valpy, Birmingham. LUMLEY, Isaac, Cornwall Road. victualler, Feb. '49, April 2: solicitors. Messrs. Parnell and Tanqueray, New Broad Street; official assignee, Mr.Turquand, 0 d Jewry. PETRIE, JOHN CABE, Bedlington, Durham. miller. March 8, April 15; solicitors, Mr,. Leadbitter. Staple Inn ; Mr. Chalton, Morpeth ; official assignee, Baker, Newcastle. ROWLIT,Wicuam Gzonex, Deptford. out of business, March 1, April 2: solicitor, Mr. Buchanan, Basinghall Street ; official assignee, Mr. Graham, Coleman Street.

STURTEVANT, RICHARD Lswartece. Church Street, Bethnal Green. soap-manufacturer, March 4, 29: eolicitors, Messrs. Watson and Sons, Bouverie Street; official assignee. Mr. Alsager, Birchin Lana.

. WESTREN, THOMAS. Brushford, Devonshire, maltster, March 1.27: solicitor., Messrs. Keddell and Co. Lime Street; Stogdon, Exeta• ; official assignee, Hertzel, Exeter. DIVIDENDS.

March 12, Collier, Hythe, draper -March 14, Noyes. New Church Street, Lisson Grove, plumber-March 14. Jopp, Cornhill, ship-broker-March 12. Wales, Spring Street, Shadwell. wood-splitter-March 13. Weldon, Holies Street, Cavendish Square, tailor- March 13, Butterworth, Leadenhall Market. victualler-March 19. Graham junior, Newcastle-upon-Tyne. spirit-merchant-March 11. J., J., and W. Forster. Car- lisle. bankers-March 12. Bowlby. Bishop Wearmouth. scriveLer -March 12. Dunuett Manchester. commission-agent-March 12. Buxton, Manchester. builder-March 19, Mason. Harford. Devonshire. miller-March 13, Abbott and Tebbitt. Birmingham, tea-dealers-March 13. Mitchell, _Leicester, banker-March 15, Singleton, Aston, near Birmingham, wire drawer.

CERTIFICATES.

Tote granted. unless cause be shown to the contraT, on the day of meeeng. March 14, Scott, Cambridge Street, Golden Square, auctioneer-March 12. Whipple. Crown Street, Finsbury, stay-manufacturer--March 14. Turner, Grange Place, Boston, cabinet-maker-March 12, Newman. High Street. Whitechapel, saddler -March 12, Abbott, Amwell Street, builder-March 14, Blazdell, Upper Charlotte Street, Fitzroy Square, harp-maker-March 13. Pearson. Chelmsford, draper-March 14, Wheatley, Kennington Cross, livery-stable-keeper--March 21, Fisher, Bury Street, tailor-March 12. Pottinger, Austiufriars, merchant-March 16. Port. Burton-upon-Trent. screw- maker-March 13, T. and B. Brown. Wakefield, linendrapers-March 16. Dunuett, Manchester, commission agent-March 11, Mulineux, Manchester, silk-manufacturer. -March 17. Wood, Burtou -on Trent. screw-maker. Tube granted, unless cause be shown to the contrary. on or bef.re March 12. Stone. Birmingham, printer-Gamauf, Fetter Lane, furrier-Sykes, Birstall, com- mitter- Ord. Kingsbury, Middlesex. coal factor- Shaw. Stafford, saddler-Atkinson. Wood Street, Cheapside, warehouseman-Harman, Whitefriars, brewer-Broadbent junior, Manchester, calico printer.

DECLARATIONS OF DIVIDENDS.

Clapham, Leeds, innkeeper ; first and final div. of 6s. 44. any day after Feb. 26 ; Mr. Young, Leeds-Halloway. Basingstoke. draper; first div. of 2s. fd. Feb. 21, or any subsequent Wednesday; Mr. Belcher. King's Arms Yard-Horder. Fenchurch Street. chemist ; second div. of 64. Feb. 21, or any subsequent Wednesday; Mr, Belcher, King's Arms Yard-Harrington and Paitinson, St. Cuthbert, Cumberland, calico- printers ; second and final div. of 114. and 8.10ths of a faathing in addition to 3s. 94. previously declared. Feb. 24, or any subsequent Saturday; Mr. Baker, Newcastle-upon- .1 Huddersaeld, merchant ; first div. of 4s. on Feb. 22, or auvsubsequent Thursday; Mr. Freeman, Leeds-Perkins, St. Wollos. ship-builder ; first div. of Is. 74. on Feb. 21, or any subsequent Wednesday ; Mr. Acramau, Bristol.

SCoTCH SEQUESTRATIONS.

ALEXANDER. J., Montrose, manufacturer, Feb. 28, March 20, CRAwFORD, W.. Large. cattle-dealer. Feb. 23. March 15. GRAHAM. D., Kilmarm ck. skinner, Feb. 26, March 25. MARsHALL, R., Glasgow, tea merchant. Feb. 26, March IS. Ken, J. and It. D., Greenock, merchants. Feb. 26, March 22.

Friday, Feb. 23.

PARTNERSHIPS DisSoLvED.

J. and G. Mabyn, Bristol, linendrapers-Mackley and Son, New Inn Yard, Shore- ditch, grindery warehousemen-Curran and Co. Liverpool. stoile-dealers -Lomax and Wilson. Liverpool, ship-builders-Titley imd. Bragg. Birmingham, wine-merchants -

Modgkius and Co, Birmingham, factors -T., and W. Morgan, Madeley. Shrop- shire, drapers-Hemming and Steed. Pershure, Worcestershire. tailors-Tolley and Trimmer, Gloucester, brewers-Adams and Capell, Weedou Beck. Northampton- shire, grocers-H. and D. Brook. Upper Thong. Yorkshire, clotledressers-Fielding and Crossley, Halifax, Yorkshire, dry salters-Alexander and Goddard, Love Lane, Brixton, bakers-Lowe and Grounds, Billiuge, Lancashire. shoemakers-P. W. and A. H. Wagstaff, Leighton, Buzzard; surgeons- W. King audt Co. Wells Row Islington, builders-Sherratt and Lomas. Macclesfield. silk•manufacturers-T. and H. George. Slough, builders-Park-end Coal Company, Bridgewater and elsewhere.

DECLARATIONS OF INEIDLYENCY UNDER THE NEW ACT.

Blanchard, Great Trinity Lane. commission-agent-Roberts, WiCkWar, Gloucester- shire, tomer-Hughes, Newlaud. G.oucestershire, farmer-Beesley, Tewkesbury, gardener- Andley, Liverpool, carter-Charlton, Dorchester Place. New North ROSSI, carpenter-Roebuck, Shepley. Yorkshire, farmer-Hewitt, Sheffield. beer-house- keeper-Axe, Mexhorough, Yorkshire, boatman-Haywood, Shepley, Yorkshire. clothier-Griffiths, Whitford. Flintshire, grocer-Stammers. Bridge Town, Tellies, out of business-Pollitt, Pendleton. Lancashire, dyer-Bate. Neatb, land-agent-Weather- stone. Cheltenham. plumber -Wigg, Harle,ton, 24..rfolls. plumber-Carter, Reading, M.D.-Scales, Battle, land steward-Bonser. Repstone. Nottinghamshire, victualler- Webb. Greenwich, accountant -Deichman, Dean Street, Soho, furrier- Stark, Cowley. out of business-Smith. Seckford Street, Clerkeuwell, clerk-Knight, Maidstone, out .of business-Ives, Wokingham, Wiltslore, blacksmith-Eastwood. Redcross Street, dealer in coins-Brown, Clifton Sfreet, Finsbury, tailor-Robinson, Sueinton. Notting- heM9hire, wharfluger-Chatwin, Birmingham. brazier-Cooper, Chapman Street, Islington, pianoforte-key-maker-Brown, Paradise Street, Lambeth, out of busiuess- Clinch, Albert's Place, Shepherdess Walk, beer-retailer.

BANKRUPTS.

Auwarr, E., Oxford. baker, to surrender March 5, 29: solicitors. Mr. Spencer, Vera lam Buildings; • and Mr. Brunner, Oxford; official assignee. Mr. Green, Aldetmanbury. CONAWAY, .101114, Gray's Inn Lane, chcesemonger. March 8, April 5: solicitors, Messrs. Lawrance and Flews, Bucklersbury ; official assignee, Mr. Graham, Coleman Street.

GOLDING, WILLIAM, Glemsford, Suffolk, innkeeper, March 6, 29: solicitors, Messrs. -Chilton and Adam', Chancery Lane ; and Mr. Gooday. Sudbury ; official assignee, Mr. Follett, Basingliall Street.

Hermes, Juan, Liverpool. painter, March 8, April 2: solicitors, Messrs. Maples and Co. Old Jewry; and Mr. Fairclough, Liverpool ; official assignee, Mr. Clizeuove, Liverpool.

Iscitsurr, WILLIAM, Liverpool, baker, March 12, April 3: solicitors. Messrs. Vincent and Co. Temple; - and Mr. Dean, Liverpool; official assignee. Mr. Turner, Liverpool. Lux, RICHARD EGAN, and HADDOCK, Joins. Craven Yard, Drury Lane. printers. March 4, April 19: solicitor, Mr. Walsh, Lincoln's Ion ; official assignee, Mr. Whit- more, Basinghall Street,

MALLAL1EU, JAMES, Saddleworth. woollen manufacturer, March 8, April 19: solidi- bars, Messrs. Rickards and Walker, Lincoln's Inn Fields ; and Mr. Buckley, Ashton- under Lyne ; official assignee, Mr. Hobson. Manchester.

PENNY, ROBERT. Cockermouth. mercer. March 5, April 16: solicitors, Mr. Stubbs, Furuival's Inn ; and Mr. Waugh, Cockermouth ; official assignee, Mr. Wakley, New- castle upon-Tyne.

DIVIDENDS.

March 15. Mott, Regent Street, Piccadilly, laceman-March 15. Champion. Friday Street, furrier-March 15. Chew, Clipston, Northamptonshire. flour•dealer- March 15, Martin. King Street, woollen-warehouseman-March 15, Whitfield, Tooley Street, grocer-March 15, Hughes, Chelmsford, shoemaker-March 15, Cock. Bungay, grocer -March 15, Bush, Edgeware Road, upholsterer8-March 15, Smythe, Cambridge, coachmaker, c z wrier earn.

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

March 22. Leeder. Billingford. Norfolk. cattle.dea!er-March 15. Cox, Daventry, money-scrivener-Mnrch 19, Bell. GreeuGeld. Northumberland, shipowner-March 29, Bentley, Rawden, Yorkshire. cloth.tuanufactorer- March 16. Wood, Burton-upon- Trent, screw.matmfacturer -March K. Jones. Wellington, Shropshire, draper. To be granted, unless cause be shown to the contrary, on or before March 15. Pusey, Abingdon, baker -nankin, Cambridge, victualler-Barry. Rye, miller- Thorpe. Chertsey, plumber-Waters. Pillgwenlly. Monmouthshire, hay-dealer -Mule grave. Leeds,:dyer- Leaf. Wood Street, Cheapside, warehouseman-Edmoudson, Mars- den. Lancashire, miller-Mason, St. Alban's, corn-dealer-Hudson, Manchester, ca- lieo.priuters-Pearson. Darlaston, Staffordshire, cut nail-manufacturer -Hague, Guise- ley, paper-manufacturer.

DECLARATIONS OF DIVIDENDS.

Parker, Deptford Row, Rotherhithe. lineudraper; first div. of 19s. on Feb. 28, and two following Wednesday-a; Mr. Groom, Abeharch Lane-Davies. Davies Street, Berkeley Square. apothecary; first dir. of 20s. on Feb. 28, and two following Wed- nesdays; Mr. Groom, Abchurch Lane-Harwood, Streatham. lodging-housekeeper: first div. of Is. 6Id. any Wednesday; Mr. Graham, Coleman Street-Bensusan and Brandon, Walbrook Buildings, merchants; first div. of 414. any Wednesday; and first div of Is. 3d. on the separate estate of A L. Bensusen, any Saturday; Mr. Graham, 'Coleman Street-Pearsall, Anderton, Cheshire, boilermaker; first die, of 41. on Feb.• xi, or any subsequent Tuesday ; Mr. Hobson, Manchester-Hayes, Taunton, inn- keeper ; div. of Is. 44. any day after Feb. 24; Mr. Hernaman, Exeter - Miles. Bridge. house Place, Newington Causeway, saddlers'-irournonger; second sad final div. of 60. on Monday next. or any subsequent Monday ; Mr. Alsager. Birchin Lane-Mayhew. Crotched Friars. wine-merchant ; second and final div. of 44. on Monday next, or any subsequent Monday: Mr. Alsager, Birchin Lane -Jones. Liverpool, draper ; first dir. of 10d. on Feb. 28, or any subsequent Wednesday ; Mr. Morgan. Liverpool -W. H. and T. B. Turner. Blackburn, cotton-spinners; div. of 8s. on Feb.27, or any subse- quent Tuesday ; Mr. Fraser. Manchester.

SCOTCH SEQUESTRATIoNS. FIFE, 3., Portobello, manure-merchaut, Feb. 28, March V.

Maxim, J. Orkney, March 4, April 8.