COMMERCIAL GAZETTE.

Tuesday, Dec. 29.

PARTNERSHIPS DISSOLVED.

Knobel and Tuckwell, Charles Street, Berkeley Square, wine-merchants-Knobel and Co. King Street, St. James's Square, wine-merchants ; as far as regards J. F. Knobel- Mercer and Sons, Coventry, watchmakers ; as far as regards W. U. Mercer-Lewis and Son, Mincing Lane, colonial-brokere -Peat and Yardley, lialshaw Moor, Lancashire). Iron-founders-Wilson and Kirwin, Manchester, screw-bolt-makers-Perks and Jones, Aston, uear Birmingham, builders-Huggett and Vaughan, Limon Grove North, school-, mistresses-Baker and Co. Trump Street, Laurence Lane, warehousemen ; as far as re- gards J. Baker-Weiuman and Newman, Cable Street, Welielose Square, shoemakers- Webb and Gough, Gloucester, carpenters-Geldart and Co. Norwich, corn-merchants- Hoby and Co. Skinner Street, lace-manufacturers-Pasley and Sharpe, Curtain Road, glass-merchants-Millard and Olive, Olveston, Gloucestershire, carpenters-Turner and Hinds. Hill Street, Finsbury, worsted-dyers-Buchanan and Co. Glasgow-Buchanan and Co. Jamaica. BANKRUPTCY ANNULLED.

CLARK, Tnomss Wittiam, Strood, brewer.

BANKRUPTS.

BREAM, HENRY, Great Waltham, draper, to surrender Jan. 9, 30: solicitors, Messri. Soles and Turner, Aldermanbury ; official assignee, Mr. Follett, Sambrook Court. COLEMAN, WILLIAM Wurrszn, Southampton, provision-dealer, Jan. 5, Feb. 9 :

eoncl-

tors, Freeman and Co. Coleman Street ; official assignee, Pennell, Chambers.

Moose, Joule PERCY, Plymouth, chemist, Jan. 14, Feb.4 : solicitors, Messrs. Gregory and Co. Bedford Row ; Mr. Cross, Plymouth; Mr. Terrell, Exeter, official assignee, Mr. Flirtzel, Exeter. MORRIS, JOHN BEDDLETON, Hull, shoemaker, JAB. 13, Fob. 3 : solicitors, Mr. Hicks, Gray's Inn ; Bell, and Levert and Champney, )tun; official assignee, Kynaston, NORTON, Tnoieaa, Birmingham, builder, Jan. 9, Feb. 6: solicitor, Mr. Cheshire, Bir- mingham ; official assignee, Mr. Christie, Birmingham. Sitzturros, MART ANN, Brewer Street, Somers Town, scale-maker, Jan. 15, Feb. 9;. solicitors, Messrs. Kell and Chaffers, Bedford Row ; asalguee, Mr. Groom, Ab- church Lane. DIVIDENDS. Jan. 19, Beckley, North Audley Street, grocer-Jan. 21, W. E. Acraman, merchant-Jan. 22, A. J. Acraman, Bristol, merchant-Jan. 19, Came and 'Tel", Liver- pool, merchants. CERTIFICATES. To be granted, unless cause be shown to the contrary, on the day of meting. Jan. 22, Arnold, New Bond Street, stationer-Jan. 21, Blyth, Barnstaple, wine-mer- chant-Jan. 21, Spence, Newcastle-upou-Tyne, tailor-Jan. 22, Shaw, Bolton-le-Moon, carpenter-Jan. 22, Jarvey and Rowley, Manchester, silk-manufacturers-Jan. 12, Imray, Liverpool, stationer-Jan. 26, Maw, Birkenhead, builder -Jan. 26, Ayres,. Liverpool, jeweller-Jan. 28, Marsten, Birmingham, surgeon-Jan. 21, Lee, Bewdleb- Worcestershire, surgeon-Jan. 26, Levi, Birmingham, victualler. To be granted unless cause be shown to the contrary on or before Jun. 19. Woolf:ant, Museum Street, fringe-maker-Newton, Fleet, Linooluskire, catUe-dealer

-Mayer, Longton, Staffordshire, ale-dealer-Glasscock, Cambridge, wine-merchant - Little, Southampton Terrace, Camden Town, corn-chandler-Howells junior, Bristol,

stock-broker. DECLARATIONS OP DIVIDENDS.

Coxwell and Croser. Newcastle-upon-Tyne, merchants ; first and final div. of 8s. I Id. on Croser's separate estate, and first and final div. of Is. 5d. on the separate estate of Coxwell, Jan. 2, or any subsequent Saturday ; Mr. Wakley, Newcastle-upon-Tyne- Nelson, Lazenby, Cumberland, farmer ; first and final div. of 5s. Jan. 2, or any subse- quent Saturday ; Mr. Watley, Newcastle-upon-Tyne-Langston, Manchester, share- broker ; first div. of 9d. Jan. 5, or any subsequent Tuesday ; Mr. Fraser, Manchester-.

Gray, Manchester, upholsterer ; first of la Jan. 5, or any subsequent Tuesday ; Mr. Fraser, Manchester-Dunnett, Manchester, commission-agent ; second div. of 3d. Jan. 5, or any subsequent Tuesday ; Mr. Fraser. Manchester-Oxton, Liverpool, cart-owner ; first div. of lid. Jan. 6, or any subsequent Wednesday ; Mr. Morgan, Liverpool- M'Dowall and Brown, Pemberton Row, printers ; first div. of 3s. 41d. on the separate estate of Brown, and first div. of als. 3.1. on the separate estate of M'Dowall, any Wed- nesday ; Mr. Whitmore, Bashighall Street.

SCOTCH SEQUESTRATIONS.

Animation. D., Dalkeith, nail-manufacturer, Jan. 4, 25. Dore, T. A., Haddo, Jan. 2, 23.

ROBERTSON Junior, J., Glasgow, Iron-merchant, Jan. 4, 25. Russets., H., Coatbridge, baker, Jan. 2, 23.

EHAIT, N., Arran. ship-owner, Jan. 2, 23.

Sxzere, H. A., Perth, coal-dealer, Dec. 31, Jan. 21. Wu.sox, H. L., Glasgow, shawl-manufacturer, Jan. 4, 25.

Friday, Jan. 1. PARTNESSIIIIII DISSOLVED. Rutter and Co. Bristol, brush-makers-Scott and Moffatt, Spring Gardens, archl- tects-Robson and Jones, Piccadilly, paper-hangers-J. and W. Marriott, Witney, Ox- ford, dyers-Scott and Co. Mincing Lane, indigo-brokers -Hill and Smith, Bradford, Yorkshire, worsted-spinners ; as far as regards W. Smith-Pemberton and Co. Liver- pool, ale-merchants-Bodley and Hill, Exeter. iron-founders-Buxton and Slack, Ba- singhall Street, wool-brokers-Slatter and Downes, Winchcombe, Gloucestershire, grocers-Underhill and Co. West Bromwich, Iron-masters- M. and D. Jefferson, Pen- rill], milliners-Herrman and Rummell, King's Lynn, watch-makers-Carroll and Jones, Liverpool, flour-dealers-Sutherland and Co. Mincing Lane, colonial-brokers- J. and W. Lees, Manchester, stock-brokers-E. and E. Wood, North Place, Lambeth, milliners-Richards and Riggitt, West Street, Gravesend, engineers-J. and J. Hall, Chlrton Hill, Northumberland, farmers-Sole and Co. Aldermanbury, solicitors ; as far as regards 11. W. Sole-Wardley and Sons, Springvale, Lancashire, calico-printers ; as far as regards J. Wardley-Buchanan and Co. Liverpool, general-brokers ; as far as re- gards T. Browne-Hunter and Moor, Sunderland, butchers-M'Kellar and Christie, Old Burlington Street, tailors-Parker and Co. Birmingham, umbrella-manutacturers -J. and T. Smith Junior. Hillingdon, Middlesex, millers-Harris and Bllllter, Maze Pond, Southwark, oil-merchants-Haynes and Tyndall, Blanchester, share-brokers-Peal and Son, Honey Lane Market-Harrison and Parkinson, Hull, tailors-Georges and Co. Bristol, brewers ; as far as regards F. Ricketts-Siordet and Co. St. Helen's Place, general-merchants; as far as regards R. L. Siordet-Lewty and Co. Birmingham, brass-founders ; as far as regards J. W. Lewty-Hastings and Watkins, Fenchurch Street, wine-merchants-Rooks and Tautz, Theyer Street, Manchester Square, tailors -Crooke and Co. Newton Street, Manchester, packers-Swire and Gouldthorp, Stock- port, coal-merchants-Chapman and Son, Horncastle, Lincolnshire, ropers-Leine and Raker, Saville Row, Burlington Gardens, tailors-Halse and Banderet, St. James's Street, wine-merchants--Wright and Bond, Manchester, chemists-Moore and Co. Cheapeide, warehousemen-Scott and Browne, Kingsiand Green, schoolmistresses- Twiname and Co. Liverpool, corn-merchants ; as far as regards J. G. Twiname-Mason and Barlow, Longsight, Manchester, paper-hanging-manufacturers-Lawson and Cowan, Panda), tea-dealers-Davis and Co. Birmingham, linen-factors-G. and W. Winter, Wetherby, Yorkshire, grocers-Finlay and Co. Liverpool, merchants ; as far as regards J. Stokes-W. G. and C. J. Goodwin, Alfreton, Derbyshire, coal-masters- Watson and Co. Glasgow, commission-merchants ; as far as regards W. Watson.

BANKRUPTS.

GRIFFITHS, JOHN, Liverpool, stationer, to surrender, Jan. 12, Feb. 9: solicitors, Chester and Co. Staple Inn ; Tyrer, Liverpool ; official assignee, Cazenove, Liverpool.

Gums, WILLIAM, Welford, Gloucestershire, baker, Jan. 15, Feb. 16: solicitor, Mr. Wilkes, Gloucester ; official assignee, Mr. Miller, Bristol.

Howe, GEORGE Faznzalcx, Chester Place, Kennington, merchant, Jan. 20. Feb. 16: solicitors, Lawrence and Plows, Old Jewry ; official assignee, Mr. Edwards, Old Jewry.

HANNAFORD, PETER :ALLAN, Exeter, bookseller, Jan. 14, Feb. 10: solicitors, Free- man and Co. Coleman St. ; Stogdon, Exeter ; official assignee, Mr. Hernaman, Exeter.

KIRKE, ROBERT, Llanelly, Carmarthenshire, coal-dealer, Jan. 19, Feb. 12: solicitors, Messrs. yenning and Co. Tokenhouse Yard ; Mr. Chitty, Shaftesbury ; official assignee, Mr. Acraman, Bristol.

ROBINSON, Tnoitss, Wavertree, near Liverpool, builder, Jan. 19, Feb. 9: solicitors, Vincent and Co. Temple ; Robinson, Liverpool ; official assignee, Turner, Liverpool.

WHITE, Gamma, Chichester, patten-maker, Jan. 11, Feb. 8 : solicitors, Messrs. Sta- nlland and Long, Bouverle Street ; Mr. Sherwood, Chichester ; official assignee, Mr. Turquand, Old Jewry Chambers.

Wineinson, JonN, Stockton-upon-Tees, wharfinger, Jan. 15, Feb. 16: solicitors, Mesars. TiLson and Co. Coleman Street ; Mr. Allison, Darlington ; Mr. Philipson, New- castle-upon-Tyne ; official assignee, Mr. Baker, Newcastle-upon-Tyne.

DIVIDENDS.

Jan. 22, Russell Junior, Whittlesea, Cambridge, builder-Jan.22, Wilcke, Fore Street, Cripplegate, milliner-Jan. 22, Chitty, Shaftesbury, scrivener-Jan. 25, Wilcox, Little Bell Alley, Moorgate Street, tailor-Jan. 22, Lamont and Co., Skinner Street, Bishop'- gate, brewers-Jan. 29, Hooka, Liverpool, merchant-Jan. 26, Chambers, Southwick, Durham, shipwright-Jan. 26, Johnson, South Shields, printer-Jan. 28, Barker, Sun- derland, auctioneer. CERTIFICATES.

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

Jan. 26, Churchyard, Sutherland Terrace, Cold Harbour Lane, Brixton, carpenter- Jan. 25, Dorrlugton, Dlgswell 11111, Hertfordshire, miller-Jan. 25, Palmer, Wantage, Berkshire, grocer-Jan. 26, Lerew, late of Upper Norton Street, Fitzroy Square, apo- thecary-Jan. 26, Howard, Treffdreith, Anglesea, and Lee, Brampton, Southampton- shire, brick-makers-Jan. 25, Greenstock,;Weston-super-Mare, Somersetshire, iron- monger-Jan. 28, Barker, Sunderland, auctioneer-Jan. 26, Hodgson, Richmond, York- shire, ironmonger-Jan. 26, W. and J. Clay, Halifax, Yorkshire, woollen-manufacturers -Jan. 22, Lester, Pen-y-gello Lodge, near Wrexham, farmer-Jan. 22, Broady, Chester, chemist-Jan. 27, May, Redruth, stationer-Jan. 25, Gouldesbrough, Lower Broughton, Manchester, share-broker.

To be granted unless cause be shown to the contrary on or before January 22.

Tuckett, Exeter, herbalist- Turner, Ludgate Hill, jeweller-Phillips, Bristol, coach- maker-Bousfield, Lincoln, Ironmonger-Osborne, Coventry, grocer-Crompton and Co. Shrigley, Chester, brick-makers-Plumley, Reading, stone-mason-D. and J. Burton, Middleton, Lancashire, cotton-spinners.

DECLARATIONS OF DIVIDENDS.

Graham, Jewry Street, Aldgate, stationer ; first div. of 4s. 3d., Jan. 2, and two sub- sequent Saturdays ; Mr. Groom, Abchurch Lane-Crampern, City Road, coal-merchant;

first div. of 18. 44., Jan. 2, and two subsequent Saturdays; Mr. Groom, Abchurch Lane- Perry, Harlow, Essex, grocer ; first div. 3s. 4d. Jan. 2, and two subsequent Saturdays ; Mr. Groom, Abchurch Lano-Puckle, Southwark, hop-factor ; first div. of 5s. 6d. Ion.% and two subsequent Saturdays ; Mr. Groom, Abehnrch Lane-Mills, Southwark, hop- factor ; first div. of Is. 9d. Jan. 2, and two subsequent Saturdays ; Mr. Groom, Ab- church Lane-Taylor, Liverpool, merchant ; first div. of 5s. and a ftirther div. of 2s. 10d. any Thursday ; Mr. Turner, Liverpool-Jones, Liverpool, ironmonger ; die. of bid. any Thursday ; Mr. Turner, Liverpool-Kirby, Liverpool, hotel-keeper ; first div.

fid. any Thursday; SIr. Turner, Liverpool-Cooban, Liverpool, brewer ; first div. of 2s. 6d. any Thursday ; Mr. Turner, Liverpool-Bunnett, Newington Causeway, win- dow-blind maker ; first div. of 3s. 8d. any Thursday ; Mr. Pennell, Guildhall Chambers Poynter, St. Paul's Churchyard, warehouseman ; third div. of Id. any Thursday ; Mr.

Pennell, Guildhall Chambers-Tipple, Norwich, draper ; first div. of 3s. 6d. any Thurs- day; Mr. Pennell, Guildhall Chambers-Solly Ben. St. Mary Axe, merchant ; second die. of 10d. (on; separate, estate,) any Thursday ; Mr. Pennell, Guildhall Chambers- 'bong, Ockham, Surrey, Umber-merchant; first div. of It. 4d. any Thursday ; Mr. Pen- nell, Guildhall Chambers-Brace and Allen, Mitre Court, Milk Street, warehousemen ; first div. of 7s. 6d. any Thursday ; Mr. Pennell, Guildhall Chambers-R. and R. Wea- therhog, Stone, Kent, farmers ; first die. of 10s. any Thursday ; Mr. Pennell, Guildhall Chambers-Knights, Great Melton, cattle-dealer ; first div. of 2s. any Thursday ; Mr. Pennell, Guildhall Chambers-Ward, Lillypot Lane, lasting-manufacturer ; first div. of 2s. 2d. any Thursday ; Mr. Pennell, Guildhall Chambers-Ward, Manchester, engineer ; second div. of is. 6d. Jan. 5, or any subsequent Tuesday ; Mr. Pott, Manchester-Ed- wards, Huddersfield, woolleodraper ; second div. of is. 6d any day on and after Jan. 4 ; Mr. Young, Leeds. SCOTCH SEQUESTRATIoNS.

BAIN, D., Edinburgh Linen-merchant Jan. 7, Feb. 1. EASTON, J., and IbtowN, J., Campsie, wrights, Jan. 4, 93.