COMMERCIAL GAZETTE.

Tuesday, Dec. 24.

PARITCHISIIIre DRICOLVED.

J. and J. Laing, Berwick, farmers-Brown and Co, Upper Thames Street, black. iug-manufacturers-Barugh and Wiugrave, High Holborn, oilmen-Robbins and Nixon, Old 'Change, lace.mauufacturers-Marshall and Kelcey. Hythe.'Kent„ millers -Lovelland Cooper, St. Neat's. bootmakers-Solomoa and Co. Crewshole, Glouces- tershire, quarrymen-Sheard and Co. Goat Street Side, Yorkshire, cloth-dressers; as far us regards J. Sheard-Element and Knight. HihighHatboro, upholinerers-Wallace and Browne, Dies, solicitors-Wood and Co. Henrietta Street, Covent Garden, wood- carvers-Appelmaus and Co. Little Litchfield Street, Soho, merchants-Hunt and Co. Bristol, hosiers-Barklimore and Simpson. High Street. Bloomsbury., surgeons-Sut- cliffe and Co. Bradford. worsted manufacturers; as far as regards W. Ellins -Fell and Hellen. Ulverstone, Lancashire, rope-makers-T. and J. Cullen. Nottingham, lace;

manutxtruers. BANZEUrreire ANNULLED.

.CsAvis, J. and Co. Wakefield, dyers. -owl

HomiaLz, J., Wakefield, mauuracturing.ehemist.

BANKRUPTS.

Bums,: , Jona PEART, Brompton, plumuer. to surrender Jan. 10, 31 : solicitors, Messrs.

Buchanan and Grainger, Satingliall Street; official assignee, Mr. Whitmore, 'llasinghall Street.

BIZENINILL, Mane, C,oldharbour Rood, North Brixton, builder, Dee. 31, Feb. 4;

solicitor, Mr. Jenkinsoco Cannon Street; official assignee, Mr. Pennell, Bag:ag1le11 Street.

Ilmuerrr. Joan Placa. Uttozeler, grocer, Jan. 6. Feb. 1 : solicitors, Messrs. Welby and Co. Uttozeter; Mr. James, Birmingham; official assiguee, Mr. Bittlestone, Bir- =trishaw.

Camara. Joan, and Ri Dozes. Liars, Notting Hill, stone-masous, Jan. 10, Feb. 7 solieitoni, Messrs. Richardson and Co. Golden Square ; official assiguee, Mr. Alsager, Birchin Lane.

Grattan, MICHAEL. Darlington. attorney-at-law. Jan. 9, 25 : solicitors, Messra. Rush- worth, Staple luu; Mr. Sanderson. Leeds; official assignee, Mr. Hope, Leeds. HARLEY. JOSEPH. WolverhamItoo. phimter, Jan. 8, Feb. I : solicitors, Messrs. Har- rison and Smith, Birmingham; Mr. Clarke, Wolverhampton; official assignee, Mr. Whitmore. Birmingham.

Hawes. NICHOLAS TRIVENEN, Penzance. teadealer. Jan. 7. 30 : solicitors, Messrs. Hill and Mathews, St. Mary Axe ; awl Mr. Turrell, Exeter; official assignee, Mr. Hirtzel. Exeter.

- llzooIKog. Hanac, Leeds. merchant. Jan. 14, Feb. 11: solicitors, Messrs. Hawkins and Co. Boswell Court ; and Messrs. Atkinson and Co. ; and Mr. Blackburn, Leeds; official assignee, Mr. Freeman, Leeds.

PRESTON, WILLIAM. Moumouth Road, Bayswater, builder. Dec. 31. Jan. 31 : solici- tor. Mr. Hooker, Bartlett's Buildings ; official assignee, Mr. Groom, Abchurch Lane.

WALLER. HENRY MAY, Foulsham, Norfolk, merchant Jan. 7, Feb. 7 : solicitors, Mr. Flower, Bread Street ; and Messrs. Tuylor awl Son, Nora ich ; official assignee, Mr. Edwards. Old Jewry.

Wpm, JoHN WALKER. Churton Street. Vauxhall Bridge Road. wine-merchant, Jan. 13, Feb. 18; solicitors, Messrs. Parkes and Co. Bedford Row ; and Mr. Mottram, Bir- mingham; official assignee, Mr. Turquand, Old Jewry.

DIVIDENDS.

Jan. 13, Quy, White Roothiug, Essex. cattle dealer.-Jan. 14. Good:Peckham, far- mer-Jan. 13, Pledge, Vauxhall Street. bricklayer- Jan. 13, Collier, Cambridge, gro- cer-Jan. 13. Piggutt, jun. Richmond. cabinet.maker-Jan. 14. Pettigrew, jun. Wool- wich, tailor-Jan. 17, James, Grand Junction Terrace, oilman-Jan. 15, Bates, Wor- ship Street, coach-maker-Jan. 14, Boyce, Walbrook, oil-merchant-Jan. 22, Bowser, Milton Street, Dorset Square, timber merchant-Jan. 21, Peaten. Paddington Street, Ironmonger-Jan. 21. Lock. Northampton, tea-dealer-Jan. 16, Mitchell, Lime Street, merchant-Jan. 15, Jolly, St. Albao's Place, Haymarket, builder-Jan. 15. Edmeads and Co. Maidstone, bankers-Jan. 15, O'Neil and Co. Brinder Works, near Margam. Glamorgaushire. ship-owners-Jan. 15, D. Hart, Cambridge, perfumer-Jan. 15, Ro- binson. Leadenhall Street, tallow-merchant-Jan. 16, Vardy, Newbury. Berkshire, bookseller-Jan. 17, Goodeuough, Newton Abbott. Devonshire. woollen draper-Jan.

17. Coati. Exeter, grocer-Jan. 17, Buchanan and Cunningham, Liverpool, merchauts- Jan. 23, Higginbottom, Ashlowunder.Lioe, money-scrivener.

CERTIFICATES,

To be ranted, unless cause be shown to the contrary. on the day olmeeting.

Jan. 14, Smith, Kensington Park, builder-Jan. 16, Goldsworthy. Maids Vale, mer- chant-Jan. 16, Jones, Berners Street, apothecary-Jan. 15, Pearce. Bermondsey Street, tripeman-Jan. 21, Redman. Herne Bay. builder-Jan. 15. Gibson. Northaw, Hert- fordshire, wine-merchant-Jan. 21, Caldicon, Newport, Monmouthshire, grocer-Jan. 14, Carter, Long Acre, coach-plater-Jan. 14, Osborne, Sheffield, table-knife-manufac- turer-Jan. 21,1nues, Chelteuham, ironmonger-Jan. 14, Collioson, East Butterwick. Lincolnshire. shipwright-Jan. 15, Kinsey. New Town, Montgomeryshire, innkeeper -Jan. 17. Tabberner, Birmingham, corn-factor-Jan. 16, Tabberner, Birmingham, auctioneer- Jan. 14, May. Liverpool, commission agent.

Tube granted, unless cause be shown to the contrary, on or beAre Jan. 14.

Armfield, Northampton, draper-Sanders, Reach. Cambridgeshire, carpenter- Collier. Cambridge, grocer-Goudie, Liverpool. merchant-Metcalf, Macclesfield, silk- manufacturer-D. and H. Davies. Asylum Road. Old Kent Road, road-contractors- Smith. Southampton Street, Strand, publisher-West, Shoreditch, victualler-Alder- son, Halifax, worsted-spinner-Minter. Colchester, builder --Bibby, Liverpool, coach- proprietor-Wanostrocht, Blackheath Hill, boarding-house-keeper.

DECLARATIONS OF DIVIDENDS,

Ball, Thames Street, iron merchant; first div. of Is. lid, any Saturday ; Mr. Green, Aldermanbury -Teesdale, Westminster Bridge Road, furnishing-wareliouseman ; first di.. of 12s. 6d. any Saturday ; Mr. Green. Aldertaanbury-Foster. Dover, tailor ; first div. of Is. 11d. any Saturday ; Green. Aldermanbury-Howlaud, Theme, auctioneer ; first div. of 2s. U. any Wednesday ; Mr. Graham, Coleman Street-Young. Alderman- bury, laceman ; first die. of 2s. 10d. any Wednesday; Mr. Graham, Coleman Street- Gibson, Dalton. Laucashire, coal-merchant; first div. of IS. Std. Dec. 31, or any sub- sequent Tuesday ; Mr. Fraser, Manchester-Ward, Manchester, merchant; third div. of Id. and 7-24ths of a penny ; Dec. 31, or any subsequent Tuesday ; Mr. Fraser, Manchester- Daintry and Co. Manchester, bankers ; first div. of 4s. ; second and final div. of 9d. and 1-16th of a penny, on the separate estate of J. S. Daintry; and second div. of 80. on the estate of Daintry and Ryle. Jan. 9, or any subsequent Wednesday ; Mr. Putt, Manchester-Robertson and Co. Liverpool, shipechandlers-first div. of 3d. Dec. 26, or any subsequent Thursday ; Mr. Cazeuove, Liverpool-Haddock. Waniug- ton, bookseller ; first div. of 8s. 6d. 'Dec. 26. or any subsequent Thursday ; Mr. Care- nove, Liverpool-Atkinson, Temple Sowerby, Westmoreland; second div. of 1 lid. in addition to 10s. 71d. Dec. 28, or any subsequent Saturday ; Mr. Baker, Newcastle- upon-Tyne-Hall, Grey stead, Northumberland, farmer; dry. of 2s. 131d. and 1-10th of a penny. Dec. 28, and every subsequeut Saturday ; Mr. Wakley, Newcastle-upon- Tyne-Boult and Addison. Liverpool, stockbrokers ; second div. of 1-3d of a penny, Jan. 8, or any subsequent Wednesday ; Mr. Morgan, Liverpool-Warren, Liverpool, druggist; div. on account of first and second diva. of 8s. and 4d. Jan. 1, or any sub. sequent Wednesday; Mr. Morgan, Liverpool-Leighton, Liverpool, merchant ; further div. of 7d. Jan.), or any subsequent Wednesday ; Mr. Morgan, Liverpool.

SMACK SEQUESTRATIONS.

Canners. J., Edinburgh, banker, Dec. 30, Jan. 20. DOBSON, D.. Edinburgh. cabinet-maker, Jan. 2,23. HAY, Sir A. L., Relines, Aberdeenshire. banker, Dec. 13, Jan. 27.

Friday, Dec. 27.

PARTNER.Hirs DISSOLVED.

B. and J. Cutler. New Gravel Lane, Rateliff. steam-boiler miumfacturers-Fuller and Thornhill, Brewer Street, stationers- Mulliuer and Heald. Bolton, confectioners -Snook and Taylor. Portsmouth, drapers-Hughes and Galt, Wood Street, lace rouche- manufacturers- Garrett and Son. Welford, Northamptonshire, altars- J. and W. Adams, Plaistow, farmers-Loyd and Co. London, and W. J. Loyds and Co. Man. cheater, bankers; as far as regards L. Loyd, sen.-Wood and Co. Kildaick. Yorkshire, cotton spinners--Samnels and Cu. Manchester, coal merchants-IL and G. Hawkes, Beading, ironmongers - M'Naught and Co. Rainford, Lancashire, coal-masters-Hall and Co. Manchester, silversmiths.

BANKRUPTCY ANNULLED.

Craven, J. and Haansonr, J., Wakefield, dyers.

BANKRUPTS.

%Iwo, JOSEPH RAYMOND, Bath, druggist, to surrender Jan. 8, Feb. 7; solicitor, Mr. Idansford, Bath: official assignee, Mr. Acraman, Bristol. SEED. ANN. Liverpool, victualler. Jun. 6, Feb. 5: solicitors, Mr. Wilkie, Furnival's Inn • Mr. Wardle, Liverpool ; official assignee, Mr. Cazenove, Liverpool. Snateez, Crises's, and PARSONS, ROBERT, Baglan, Glamorgaushire, merchants, Jan. 44, Feb. 4: solicitors. Messrs. Weymouth and Co. Angel Court. official assignee, Mr. Button, Bristol.

, Trauma. Lew ISRAEL, Sidney Place, Commercial Road, tea-dealer, Dec. 31, Feb. 6; solicitor. Mr. Bevan, Old Jewry ; official assignee, Mr. Alsager, Birchin Lane. Warsosr, Cmusrorazajunior,• Darlington. Durham. tea-dealer, Jan. 10, Feb. 12 solicitors, Messrs. James and Co. Leeds ; official assignee, Mr. Wakley, Newcastle-

upon-Tyne. DECLARATIONS OF DIVIDENDS.

Sedgwick, Leeds, grocer ; first and final div. of 4s. any day on and after Dec. 30; Mr. Young, Leeds-Bell, Keighley, Yorkshire, woolstapler ; first and final div. of Is. any day on and after Dec.30; Mr. Young, Leeds-Monckmar, Bradford, Yorkshire, tobac- conist ; first div. of 3s. any day on and after Dec. 30; Mr. Young, Leeds-Swallow, Halifax, Yorkshire, miller; second and final div. of 5d. auy day on and after Dec. 30; Mr. Young. Leeds-Mallalieu, Halifax, Yorkshire, cotton spinner ; first div. of Cd. 8d. any day on and after Dec. 30; Mr. Young, Leeds-Clark, Mincing Lane, colo- nial-broker ; first div. of 6d. any Wednesday ; Mr. Graham, Coleman Street-Well- don, Cambridge, butcher„- first div. of 7s. 6d. on new proofs, and second div. of 3d. on all proofs, any Wednesday ; Mr. Graham, Coleman Street-Hill and Wackerbarth, Leadenball Street, ship-agents ; first and second dirs, amounting to 2s. 4d. on new proofs, and third div. of 7d. on all proofs, any Wednesday ; Mr. Graham, Coleman Street-Loup and Gudber, Cateaton Street, cotton-factors • first div.of 31d. Dec. 28 and three following Saturdays ; Mr. Groom, Abehurch

DIVIDENDS.

Jan. 17, !Wegner, Bridgewater, jeweller-Jan. 17. Marsh, Canterbury, miller-Jan. 17, Pastas, Aldersgate Street. auctioneer-Jan.17, Lark, Seymour Street, bootmaker- Jan. 17. Purl, Upper Thames Street, ale-merchant-Jan. 17, Chamberlain, Peckham, linendraper-Jan. 17, Woollam, St. Alban's, silk-thrcwister--Jan. 17, Holland, Busted, Sussex, draper-Jan. 21. O'Beirne. Bath, st ine-merchant -Jan. 16, Orchard. Bath, up- holsterer-Jan. 23. Drake, Barnstaple, attorney at-law-Jan. 24, Row, Torrington, Devonshire, chymist-Jan. 23, Goss. 'Devonport. draper-Jan. 24, Alexander, Beamin- ster, Dorsetshire, innkeeper-Jan. 21, Cuttell, Ilulmfirth, Yorkshire. clothier-Jan. 31, Lay cock. Colue. Lancashire, tallow-chandler-Jan. 24, Tay lor, Saddleworth. York- shire, wool-merchant-Jan. 23, Dickson, Thirsk, linendraper-Jan. 25, T. J. and T. Dobson. City Road. carpet-manufacturers--Jau. 21. Batson, Wilson, and Longhorn, Berwick-upon-Tweed, bankers-Jan. 25, Harris, Wolverhampton. wine-merchant--; Jan. 25, Fletcher, Sedgley, Staffordshire, =sinter.

CERTIFICATEs,

20 be granted, unless cause be shows to the contrary, ors or before Jas. 17. Bailey. Jun Whiter:rose Street, currier-Bright, Wigmore Street, licensed-victualler- Martin, Woodchester, Gloucestershire, clothier.

SCOTCH SEQUESTRATIONS.

Ilziertz, R. P. Edinburgh, baker, Jan. 2. 23. MELROSE, A. Fort William, merchant, Jan. 3, 24. Maciaraor, .1. Beauty, spirit-dealer. Jan. 4, Feb. I. SUTHERLAND, G. Greenlaw. merchant, Jan. 2, 48. THOMSON, A. Kelso, merchant, Jan. 4, 25.