COMMERCIAL GAZETTE. Tuesiday, December 24. Tsariszasases Dissovree.--Brewer and Co. New

Street,_Larkhall Lane, manufac- turing machinists for paper-makin,g-Brewer and Co..New Street, Larkhall Lane, paper-mould-manufacturers-Worsdell -and tBleekley, 'Didham Forge Works, Was- nngton, iron-ananufacturers=Tillotson and Woodward, West Derby Bead-Jamas and Evans, Hamilton Terrace, St. John's Wood-J. H. and J. Beaumont, Manches- -ter, brewers-May and Co. Coppull, Lancashire. coal-minas;. am far as regards H. Hull-J. and G. Wheeler, Brentford, grocere-Garaway andCo. Bristol, nurserymen ; SA/Si, , -,:•134ealdRiAttrcsbeite "ffilAtas.fftmers-Danhans and es4Floee, &thumb and CablerBottle Company,

,.. • . • , . as far

1BtatheiStY*8112E4e •and CM' alic eSter,trierchants ; as far as regards ItZerry.4111ffitiidandBoris011VM.W.WW,MSfikriers or atterns-Peeland GO:Bradford,

Yfnlitti1Witalumfactininginlnindsts-silikir Wick, Kings Lyarkpainters- /IBA egyi ;Manche ter 44014erfr-i- suid J. ii' ass, Literpoot, driners- ;81e0,0 Streea, aellexa • ytdcanized Imliakrnhber-7--,11. W. and . , eltenlarn- r and Nitham, Nevrgate Market, butchers- - jiloberly an Great Winch- ter t, ne merehents, as fareks regards R. Farell- 41814g1lYsit; Mid ThriO,TPS'elich;'engineers-liands

and Sylvester. Staw-on-thi-oPilo1dt1 itiffiWildnat1004;',Cehtling; Yorkshire, -Igd1434441 Ktaoh80,„,, nurIkuxgra.WeiSt.C911l'eSi chemist. MINKRUPTS.-101411 DOURGOTNE and LiNotios ALFRED PIIIILM I'.41mirstOtte

Bisildinstazrtiera, „to sturendev Jan. ,Feb. P, icrey,midIlawks,

Thai& di* fibuillW.h-k;'dffihill -ki•Mglsee';'SfitinsfelfilL'GmAdt' Mitrow, Elizabeth Terrace, Liverpool Raid, contractor, Jan. 3, Feb. 7: solicitor, NekkAus- ,officL,l aiteiCan,rn,, Di, cum Latte=rjoun-TIAanua, EatonSoenn Bed- fordshire, builder, Jon. 7, 31 : solicitrigrIAlarp and Co. Bedford Row; Walpole, Benton 1,6ck•ric Murpflt,ffidninitY4 patlielaY -ass*nee;r:Edwardsqhfintrold-corill Ciarr0- Jona Nix HARLow, Rainsg•ate, erchant 11„.1 Feb. s. 'solicitor, 'III Misfit' Red-Lion &man*dffidialtasign ,et 911b11;,ColinSurStrdetBdil4HrigaLiCnxiiViallibsti- someNbirmardort; livelly.stabiesloolipar„, Jini.V7VEobi,61-4olititorailinklatera;,.C1ial.- lotte Row, Mansionhouse ; official assignee. John on, BasinghifilSereet--41ralir liasuonllilackfriars Roar1,43Minkfirapti, Jail,. 9, Feb. 6: solicitor, Jones; Sise Lane. Divinmms.-Jan. 17, ,Pkgott, Great Eversden, Cambridgeshire„ shopkeeper,-

Jan., 14, Robinson, High Holborn; bookseller-Jan. 14; Channon, Bruton Street, Berkeley Square, haberdasher-Jan. 17, Buttifant, Norwich, haberdasher-Jan. 18, Wilcox; „Little Bell Allen Moorgate Street, tailor-Jan. 16, Searle, Tyndale Place, Islington, apothecary-Jan. 17, Jones, Bristol, stationer-Jan. 16, Fentvick, Tyne- mouth, banker-Jan. 17, Hardy, Manchester, drysalter-Jan. 17, Deane, Liverpool, merchant-Jan. 17, Maury, Liverpool, merchant-Jan. 17, Abram, Liverpool, suer- chant-Jan. 15, Jefferson, Hull, painter-Jan. 15. Stork, ILull, wine-merchant- Jam 17, Gibson, York, victualler-Jan. 15, Dalton and Edwards, Birmingham, iron-fmnidera.

OERTIFICATEs.-7b be granted, unless causebe shown 10 the contrary, on the day of nteeting.-Jan. 16, S. and Ti. B. Adams, Bow, engineers-Jan. 16, Ross, West Cowes, shipping-agent-Jan. 17, Brady, Rood Lane, merchant-Jan. 17, Cranston, Wimborne Minster, Dorsetshire, cabinet-maker--Jan. 17, Dyson, Albert Street, Newington, railvvay-contractor-Jan. 21, Debenham, Edward Street, Portman Square, draper-Jan. 14, Hall, Brighton, victualler-Jan. 17, Hubbard, Crutched- friars, hop-merchant-Jan. 17, Ive, Deptford Green, ship-builder—Jan. 16, Searle, Tyndale Place, Islington, apothecary-Jan. 16, Coles, Milton-next-Gravesend, pastrycook-Jan. 17, Ford and Reeves, Leadenhall Street, ship-agents-Jan. 17, Way, Princes Road, Uxbridge Road, vietualler--Jan. 17. H. and T. Lloyd, Carmar- then, drapers-Playfair, Warwick, innkeeper-Jan. 14, Findley juu. Birmingham, tailor.

DECLARATIONS OF Drewssns.-Pitcher. Guildford Street, dealer ; first div. of 6i-d.

Dec. 26,, and three subsequent Thursdays; Stansfeld, Basinghall Street-Smith, Enfield, wine-merchant ; first div. of 2.s. Dec. 26, and three subsequent Thursdays; Stansfeld, Basinghall Street- Duglas, Brunswick Place, Old Rent Road, linen-draper ; second div. of 2s. 3d. Dee. 26, and three subsequent Thursdays ; Stansfeld, Basing- halFStreet-Goss, Sidney Street Stepney victualler; first and final div. of Is. 3d. Dec. 26, and three subsequent Thursdaya; Stausfeld, Basinghall Street-Miller, Clifton, cabinet-maker ; .first div. of 6d. Dec. 26, and threesubsequent Thursdays; Stansfeld, Basinghall Street-COquerel, Leieester -Street, hotelkeeper ; first div. of 108: Dec. 26, and three subsequent Thursdays ; Stansfeld, Basinghall Street -Butler, Tunbridge. Wells, Tunbridge-waremanufacturer ; see. div. of 6d. Dec. 26, and three subSequent Thursdays ; Graham, 'Coleman Street-Gerish, East Road, City Road, iron7fottrider ; second div. of 8I,c/. Dec. 26, and three subsequent Thursdays ; Gra- ham, Coleman Street-Booth, Princes Street, Lambeth, lime-burner ; second div. of , Is. Dec. -26, and three sab.sequent Thursdays ; Graham, Coleman Street-Broad junket, Brighton tallovv-Chatidler;•first div. of is. Id. Dec. 26, and three subsequent Thursdays • Gramm, Coleman Street-Wand, New Bond Street. cook ; first die. of 28. .3.d. Dec. 26,- and three subsequent Thursdays ; Graham, Coleman Street-Col- • lmgwood, Abmgdon, butcher ; first chv. of 2s. 14. Dec. 26, and three subsequent Thursdays; Graham, Coleman Street-Rackham, Little Yarmouth, wine-merchant ; first die. of Is. 6d. Dec. 26, and three subsequent Thursdays; ; Graham, Coleman Street. Sebireir-SnatTESTBATIONS.-Wilson, Lesmehagow, Lanarkshire, carrier, Dec. 28, Jan. 20Mountaiii, 'Greenock, rope-merchant, Dec. 30, Jan. -18-W. and J. Drys- dale, Alva, Stirliegshire„ wool-spinners, Dec. 31, Jan. 21.

Friday, Deoetnher 27. 3?smaitI2mtmos IkasoLVED.—Winter and Catchpole Whitehorse Yard, 'Coleman Street, liverymen-S. and H. Sealer, Burnley, tea-dealers- Glover and Tetley, Bradford, Yorkshire, worsted-apinners-Corrie and Whitehead, Manchester, brokers --Wyatt and Newbury, Barnsbury Villas, Islington, surgeons-Cope and Son, Bir- mingham, ..platers-Walker and Co. Lieckmondnike, scribbling-millers-Dickson and Swift, Hanley, Staffordshire, mercers -Hodgson and Wilson, Barnoldswick, Yorkskire, atone-ware-manufacturers-J. and R. T. Merrill, Podding Lane, fruit- brokers-Powell and Co. Brighton, dress-makers-Borman and Iieiron, Leadenhall Street, tailors-The Bristol-Coal Mining Company ; as far as regards C. Shapland-. Lowndes and Co. Haymarket, military camp-equipage warehousemen-Gash and Pearson, Rhodeswe11, Stepney, builders-Moore and Darby-shire, Manchester, coal- merchants-Barber and Craig, Manchester, engravers-Holloway and Roberts, Frith Street, wiritsters-Lade and Co. Glasgow, wine-merchants.

Banzaturrs.-Fitrannieu 'Yocum, Silver Street, Golden Square, ebeesemonger, to surcenderJan. 3., Feb. 7: solicitor, Wellborn, Tooley Street; official assignee, Mr. Graham, Coleman Street-Wicuasi Mrreitirm. and WILLIAM Brxxs, Barnsley, iron- founders, Jan. 13, Feb.3: solicitors, Shepherd and Marshall, Barnsley; Bond and Barwick, Leeds; official assignee, Hope, Leeds-Josue", thswix, Bradford. York. shire, stnff-manirfacturer, Jan. 16, Feb. 7: solicitors, Richardson and Gaunt, Leeds ; official assignee, Freeman, Leeds-June BARRER, North Shields, merchant, Jan. 7, Feb.11: solicitors, Crosby and Compton, Church Court, Old Jewry; Hoyle, New- carnle-upon-Tyrie ; assignee, Baker, Newcastle-upon-Tyne.

DITIDENDS.—Jari. 25, Donaldson, Buckingham Street, army-agent-Jan. 25, Bur- ton, York Square, Commercial Road East, clerk-Jan. 18, Wilson, Sidney Place, Stockwell, mastermariner-Jan. 21, Richards jun. Reading, banker-Jan. 22, BOW- dem. Lime Street, export-merchant-Jan. 21, Starkey; Old Street, carpenter-Jan. 24, Sawille,,St.Necns, draper-Jan. 22, Sleigh, Bedford Street, Strand, printer-Jan. 22, Jardine, Dartford, linendraper -Jan. 23, S..and W. E. Gundry, Bridport, bankers- Jan. 14, Lnean, Preston, innkeeper.

CRETIFIORTM.—To he granted, unless cause be shown to the contrary, on theday of roe:ling.-Jan. 20, Kiddie, Valentine Place, Webber Street, miller-Jan. 17, King junior, East Greenwich, builder--Jan. 17, Westley, Greenwich, boot-maker-Jan. 17, Barker and. Davey, Bicester, drapers-Jan. 21, Simpson, Manchester, grocer- Jan. 20,Smith, Liverpool, haberda.sher.

DECLARATIONS OF DIVIDESD8.—Ban611, Edward Street, Langham Place, cabinet- maker; first die. of 2a. 9d. Dec. 31, or any subsequent Tuesday ; Pennell, Guildhall Chambers-E. and J. Julian, New Buckenham, Norfolk, grocers; first div. oils, Dec. 31, or any subsequent Tuesday; Pennell, Guildhall Chambers-Holmes, Fri- ' day Street, silk-gauze-manufacturer; first div. of Is. 6d. Dec. 31, or any subsequent ' Tuesday; -Pennell, Guildhall Chrunbers -Gee, Murray Street, Horton, hat-manufac- turer; firat. dim. of Ss. Dec..31; or any subsequent Tuesday; Pennell, Guildhall Chambers-Ward, Bishepsgate Street, chemist ; second div. of 11d. Dec. 31, or any subsequent Tuesday; Pennell, Guildhall Chambere-Willimot jun_ Brixton, clerk in the Customs; second-div. 21d. Dec. 31, or any subsequent Tuesday; Pennell, Guildhall Chambers-Dart and Brown, Bedford Street, Covent Garden, coach-lace- mamrfactarers ; first div. of 8s. Dec. 31, or any subsequent Tuesday; Pennell, Guildhall Chambers-Gooteh ; firatiliv. of 3d. Dec. 31, or any subsequent Tuesday; Pennell, Guildhall Chambers-Robarts, Burnham, Buckinghamshire, apothecary; first div. of 3s. Dec. 31, or any subsequent Tuesday; Pennell, GuildhallChambers- Alterton,liattleaden, Suffolk, maltster ; .first-div. of Is. WI. Dec. 31, or any subse- quent Tuesday; Pennell, Guildhall Chambers-Marsh and Son, Great Scotland Yard, ' navymgents; seventh div.of iths of Dee. 31, or any subsequent Tuesday; Pennell, Guildhall Chambers-Webb, Hounslow 'Heath, ffieen-retailer ; second div. of 3s. 5d. Dec. 31, or any subsequent Tuesday; Pennell, Guildhall Chambers-Eve- ' rett, Holborn, hydraulic engineer; first div. of 7ald. Dec. 31, or any subsequent Tuesday; :Pennell. Guildhall Chambers-Farmer, Edgeware Road, ironmonger; first div..of "ti. Dec. 31, or any subsequent Tuesday ; Pennell, Guildhall Chambers- Greenhill, Great Dover Street, flour-dealer; second div. of 7d. and 13-16ths of a penny Dec. 31, or any subsequent Tuesday*: Pennell, Guildhall Chambers-Fraser, Brighten, draper; first div. of 8s. 3d. Dee. 31, or any subsequent Muesday; Pennell, i Ouildfo.ltGinimbeco,-,Muirne. WarnfordConrt, stock-broker.; foutadlz, of bid. Dec.

31, or any subsequent Tuesday; Pennell„ Guildhall Chambers-W. and A. Miller, Li isianequatdbanits; thy. at '20adon the separate-estate of W.,51411er, .audaliv

of Tis.-34.On *-parate'e'lltate Miller, Jan. 1, or any. subsequent Wednesday; Turner, t)iverboo Lj55 ,Agerpotl, fruit-merchant; div. of 3d. Jan. 1, or any titibsequintailaytiortireseri' Liverpool.-:Norris, Cambridge Villas, builder ; that and 'find div.,sitAthe Or hIpenny, 'Dee. 28; and -three aribsuent Saturdays; Groom, Abelnuell Lane-,--Alountiont Greenwich, stationer ; first &v. of 4s. 9d. Dee. and three substmaent Saturdays ; Groans, Abchurch.Lime-Capstick. Greenwirda, upholsterer ; first ths-,o ls. 6c. Dec 211, and two subsequent Saturdays; Edwards, Simihrook Court-3E4db*, Dartford, linendraper ; first tbs. -of 5s. 1.)!%C. 28, and two stbserinent SatnidyaEdwards, Sambrook Court-Poltg,fiooley Street, potato- stdesrmin eat dC'089d. Den, 98; unit two shisireetnentsSiturdnitivyBriwards,'Sattl- broadt.'CoUrt■—laatini,:tiomershans,'Huntingdoarthire,+eurrielrt'fiisaldiv. of ,3s. gre44-4, itigCtrro .ritiliamnent Saturdays; Edwards, ,Sambrook Court-Storey,- Monk,- rnimith, rime-manntacturer ; Knead div. of 2d. Dec, 28, alai any subsequent StgEBaker, Newcastle-upou-TYne.. Siitursrmvrioxs.---Stewartltirtior, Glasgow, &slier, Dec. 31, Jan. 21- eilsburgh, Diuribartoribiao,lainer Jan. 1, 22-111aeLeod, Glasgow, uhi- mist, J an. 2, 23-Reekie, Ferry-Port-on-Craig, grocer, Jan. 2, 24: