COMMERCIAL GAZETTE. Tuesday, Feb. 8.

PARTNERSHIPS DISSOLVED.

Kirk and Brown, Spalding, Lincolnshire-Williamson and Co. Ripon, varnish-makers -W. and C. Dudley, Birmingham, jewellers-W. and J. Symington, Market Harbrongh, drapers-Young and Co.-Edwards and Bell, Philpot Lane, grocers-Cluderay and Graves, York, joiners-Jackson and Evans, Wrexham, maltsters-Chalmers and Reis. beck, Liverpool-Cross and Cheshire Wharton, Cheshire, salt-proprietors-R. and I). Hawkine, Dunstable, farmers-Walker and Woolliseroft, Botteslow, Staffordshire, flint-grinders-Laurence and Co. ; as far as regards C. T. Pearce and H. Cazenove-T. and J. Cole, Watford, carriers-Blackburn and Pardon, Hatton Garden, printers- Poulton and Kay, Cheimaford, milliners-liken and Mann, Liverpool, stock-brokers- Withers and Co. ; as far as regards E. P.. Withers-Nash and Co. Great Tower Street, tea-dealers-J. and W. Butler, Botolph Lane, carpenters-Taylor and Co. Newcastle. upon-Tyne, wine-merchants-Mailing and Co. Newcastle-upon-Tyne, earthenware. manufacturers-Mlliard and Palmer, Borough Market, potato-salesmen-Godwin and Co. High Street, Bloomsbury, haberdashers-Rucastle and Williamson. Penrith, drug- gists-Marston Salt Company, Marston, Cheshire -Kinnier, Dorset Crescent, New North Road, and Atkyns, Brunswick Place, City Road, surgeons-S. and S. C. Kingston, Kennington, coal-merchants-Glasgow Commercial Exchange Company, Clyde Mer- cantile Exchange and Agency Company, Union Exchange Company, Glasgow; as far as regards D. Lade, Glasgow--Shield and Co. Arbroath, apothecaries.

BANKRUPTCY ANNULLED.

LEATHAM, HENRY, Liverpool, slater.

BANKRUPTS.

ANDIEWS, EDWARD Thomas, Southampton, ironmonger, tesurrender Feb. 18, March 24: solicitors, Messrs. Tilson and Co. Coleman Street;- 31r. Randall, Southampton ; official assignee, Mr. Follett, Sambrook Court.

BARDSLEY, SAMUEL, Manchester, agent, Feb. 21, March 13: solicitors, Mr. Abbott, Lincoln's Inn Fields; Mr. Slater, Manchester; official assignee, Mr. Fraser, Manchester. BATE, Utopias, Birmingham, hatter, Feb. 17, March 24: solicitors, Messrs. Cox and Co. Sloe Lane ; official assignee, Mr. Cannau, "Urchin Lane.

Famine, WursAm, Great Sutton Street, Clerkenwell, engineer, Feb. 19, March 27: solicitor, Mr. Digby, Circus Place, Finsbury; official assignee, Mr. Turquand, Guildhall Chambers.

FRAIN'S, Joaw, North Milton, draper, Feb. 17, April 7: solicitors, Mr. Petherick, Farnival's Inn ; Mr. Petherick, Exeter ; official assignee, Mr. Hirtzel, Exeter. Faux'', RICHARD, Cambridge, innkeeper, Feb. 18, March 23; solicitors, Meant Nicholls and Co. Bedford Row ; official assignee, Mr. Johnson, Basinghall Street. HALL, Tumult SHARP, Milford, brewer, Feb. 18, March 22: solicitors, Messrs. Pow. nail and Co. Staple Inn ; Mr. Boyle, Lymington ; official assignee, Mr. Bell, Coleman St. KLINGELHOEPES, FRANCIS GEORGE, Old Broad Street, merchant, Feb. 18, March 23: solicitors, Messrs. Miller and Carr, Eastcheap ; official assignee, Mr. Bell, Coleman St Lorros, WILLIAM, Birmingham, stone-mason, Feb. 17, March 11: solicitors, Messrs. Ifotteram and Knowles, Birmingham • official assignee, Mr. Whitmore, Birmingham. Mozats, Thomas, Maida H111, dealer, Feb. 15, March 21: solicitor, Mr. Sidney, Finsbury Circus ; official assignee, Mr. Pennell, Guildhall Chambers.

MARSDEN, THOMAS and Wittiest Manchester, wharfingers, Feb. 18, March 10: soli- citors, Messrs. Johnson and Co. Temple ; Messrs. Bagshaw and CO. Manchester ; offi- cial assignee, Mr. Hobson, Manchester.

Norma, JOSEPH, Poole, currier, Feb. 18, March 14: solicitors, Messrs. Bischoff and Coxe, Coleman Street ; official assignee, Mr. Edwards, Frederick's Place.

PARKER, Rosser, Ludgate Hill, woollen-draper, Feb. 15, March 7: solicitors, Messrs. Linklaters. Leadenhall Street ; official assignee, Mr. Turquand, Guildhall Chambers. POLLARD, SAMUEL STEVENSON, Cross Street, Islington, grocer, Feb. 18, Starch 22: • Mr. Walker, Bayham Street, Camden Town; official assignee, Mr. Johnson, Basinghall Street.

STANBROUGH, Tnomss Cumaxs, Berners Street, wine-merchant, Feb. 18, March 24: solicitors, Messrs. Lawrence and Flews, Old Jewry Chambers ; official assignee, Mr.

Whitmore, Basinghall Street, DIVIDENDS.

March I, Hastings, Lime Street, wine-merchant-March 2, Barlow senior and Gill, Calvert's Buildings, Southwark, hop-factors-Feb. 29, West, London Terrace, Hackney Road, linen-draper-Feb. 29, Kirby, Newgate Street, pin.manufacturer-March 4, Russell, Leamington Priors-Feb. 29, Harwood, Birmingham, share-broker-March 4, Thompson, Tamworth, bookseller-Starch I, Figgures, Blockley, Worcestershire, corn' dealer-March 1, Callam, Manchester, shawl-manufacturer-March I, Burton and Sheen. Manchester, cotton-spinners-March 2, Bentley, Bury, iron-founder-March 2, Hutchins, Manchester, coach-proprietor-March 2, Griffiths, Chelford, Cheshire, Inn- keeper-March 13, Evans, Denbigh, scrivener-March 1, Almond, Orrell, Lancashire, coal-dealer-Feb. 29, Owen, Liverpool, flour-dealer-March 2, Canard and Ingram, New Broad Street, merchants-March 29, S. and W. E. Gundry, Bridport, bankers- Feb. 29,Wright, Sunderland, hatter. CERTIFICATES.

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

March 1, Lake, Fleet street, printer-March 2, Sherwood, Belvedere Road, Lambeth, builder-Feb. 29, Day, Halstead, Essex, wine-merchant-Feb. 29, Hood, Haughlet Stowmarket, brewer-March 2, Newman, Bristol, grocer-Feb. 29, Gardener, Wotton- under-Edge, teazle-merchant-Feb. 29, Storey, Sunderland, rope-manufacturer-Feb. 29, Wright, Sunderland, hatter-March 3, Gaze, Stroud Road, Gloucester, builder- March 3, Gimson, Leicester, builder- March I, Lynes Birmingham, wire-worker- March 1, White, Liverpool, ship-broker-March I, Butler, Liverpool, ship-broker- March 9, Moore, Liverpool, wine-merchant-March 2, Capper, Nantwich, cheesefacto -March 2, Boydell and Williams, Liverpool, timber-merchants-Feb. 29, J. and E. Parry, Bangor, drapers-March 2, Anderson, Liverpool, merchant-Feb. 29, Livesey, Liverpool, stationer-Feb. 29, Oberry, Birkenhead, builder-March 9, Bishop junior, Honiton, victualler-March 9, Harvey, Sidmouth, printer. 710 be confirmed unless cause be shown to the contrary on or before Feb. 29. Butcher, Belle Sauvage Yard, Ludgate Hill, cap manufacturer-Partington. Piddle, Worcestershire, cattle-dealer-Farman, Fulham St. Mary Magdalen, Nita% baker-Reynolds, Eldon Street, Finsbury, bookbinder-Macdonald, Holbeach, book- seller-Newman, Frampton Cotterell, Gloucestershire, carpenter-Fitch, Duke Street, TooleY Street, hop-merchant-Schofield, Oldham, attorney-Clarke, Nottingham, lace- manufacturer-Christian, Park Road, North Brixton, merchant.

DECLARATIONS OF DIVIDENDS.

Maddison, Swaffham, Norfolk, grocer ; first dlr. of 2s. 9d. Feb. 14, and two subse- quent Mondays ; Mr. Cannan, Birchin Lane-R. and S. Watkins, Manchester, tailors ; first dlr. of as. 3d. any Tuesday ; Mr. Hobson, Manchester-Thomas, Carmarthen, &ger ; first dlr. of 7s. I Id. Feb. 9, or any subsequent Wednesday ; Mr. Acraman, Bristol-Phillips. Bristol, coach-builder ; second div. of 3d. Feb. 9, or any subsequent viessesday ; Mr. Acraman, Bristol-Brice, Bristol, merchant ; sixth div. of 4d. Feb. 9, or any subsequent Wednesday ; Mr. Acraman, Bristol-Robinson, Swansea, grocer ; a woad part of first div. of 3s. 5.1. Feb. 9, or any subsequent Wednesday ; Mr. Acraman, Bristol-Jones, Birkenhead. Cheshire, chemist ; first div. of 9d. (on account of Is. 6d.) Feb. 10, or any subsequent Thursday ; Mr. Cazenove, Liverpool-Hilton, Crosson, Lan- make, surgeon ; third dB,. of 4$. Feb. 10, or any subsequent Thursday ; Mr. Cazenove, Liverpool-Hinson, Liverpool, pawnbroker ; third thy. of Is. Feb. 10, or any subse- quent Thursday ; Mr. Cazenove, Liverpool-Brown, Birmingham, merchant ; first and second div. of gid. and 5d. any Thursday ; Mr. Valpy, Birmingham-Twigg, Birming- ham, button-maker ; first dlr. of 2.1. 2id. any Thursday ; Mr. Christie, Birmingham- Atkinson, Newcastle-upon-Tyne, share.hroker ; first and final dlr. Hid. Feb. 12, or any subsequent Saturday ; Mr. Baker. Newcastle upon-Tyne.

SCOTCH SEQUESTRATIONS.

Stalker, Auchterarder, manufacturer, Feb. 12, March 6-Sinclair and Son, Edin- burgh, commission-agents, Feb. 12, March 4-A. and A. 21`Phall, Glasgow, merchants, Feb. 11, March 3-Watson, Lochffilphead, Argylesidre, rope-manufacturer, Feb. 15, March 7-Brash, Leith, grocer, Feb. 14, March 13-Shanks, Glasgow, commission- merchant, Feb. 12, March 4-L. and W. Adamson, Perth, merchants, Feb. 12, March 6 -Alison and Co. Glasgow, merchants, Feb. 12, March 4-Rennie, Trinity, Edinburgh, banker, Feb. 11, March 3-Smith, Edinburgh, cabinet-maker, Feb. 16, March 7-Dun- can, Cunningsburgh, Zetiand, Feb. 17, March 9-Bionic, Grahamston, Falkirk, mer- chant, Feb. 15, March 7-Shand, Aruhall, merchant, Feb. 23.

Friday, Feb. 11.

PARTNERSHIPS DISSOLVED.

Kingham and Jenson, Barbican, varnish-manufacturers-Ambler and Tammadge, Compton Street, Clerkenwell, bookbinders-Ludlow and Bayliss, Birmingham, land- surveyors-Gerrard and Sharp, Harlington, Middlesex, omnibus-proprietors-Bowers and Acastei, Liverpool, civil-englueers-Southern and Lucas, Dunston. Durham, fire- brick-manufacturers--Mffigeley and Co. Rochdale, coal-proprietors; as far as regards B. Midgeley-Baker and Fordred, Maidstone, linendrapers-Thomas and Hemstock, Manchester, mercers-Steains and Co. Manchester, tea-deaiers-Motteram and Knowles, Birmingham, attornles-G. and S. Slmeo, Tunbridge Wells, drapers-Barbour and Guff, Liverpool, commIssion-agents-Ballough and Co. Oswaldtwisle, Lancashire, cloth-mannfactnrers; as far as regards J. Bullough-Griffiths and Son, Hereford, altornles-Houghton and Co. Mark Lane, merchants-Hart and Co. Kelsall, Cheshire, drapers-Engel and Co. Hamburg, woolstapiers ; as far as regards J. Lowenthal- Birch and Co. Bilston, coal-masters-Woodhouse and Caterer, Sheffield, saw- manufacturers-Whaley and Co. Liverpool, coal.miners ; as far as regards B. WestaLl-Taylor and Townsend, MlinsbrIdge, Huddersneld, woollen-yarn-spinners- Hutchinson and Whitehead, Rochdale, woolstaplers-Hunter and Edwards, Conthill, chronometer-makers-Matthews and Wilms, Arthur Street West, London Bridge, attondes-Cleaver and Watson, Pimlico, cement-manufacturers; as far as regards S. Cleaver-Marshall and Benson, Leeds, tailors-Slight and Spluk, Hull, house-painters -Bell and Bradfute, Edinburgh, booksellers-Sloane and Co. Glasgow, merchants; a; far WI regards J. Sloane.

BANKRUPTS.

BErsoN, Ctimusts, Broad Street Buildings, general dealer, to surrender Feb. 22, March 17; sollcitor, Mr. Spyer, Broad Streetlluildings ; official assignee, Mr. Edwards, Old Jewry.

BURNSIDE, JOSEPH, Richmond, Yorkshire, timber-merchant, Feb. 26, March 18; so- licitors, Mr. Fiddey, Temple ; Mr. Simpson, Richmond; Messrs. Barr and Co. Leeds ; official assignee, Mr. Hope, Leeds.

COOKSON, WILLIAM, Manchester, joiner, Feb. 24, March 16: solic,tors, Messrs. Plt- tendreigh and Stevenson, South Square, Gray's Inn ; Mr. Wallace, Manchester ; oni- clal assignee, Mr. Hobson, Manchester.

Entrris, WILLIAM, Cheltenham, auctioneer, Feb. 25, March 24; solicitor, Mr. Pack- wood, Cheltenham ; official assignee, Mr. Hutton, Bristol.

GRILLS, JOHN Ismail, and Co., Pontardulals, engineers, Feb. 21, March 23: &in- citer, Mr. Grove, Llanelly ; official assignee, Sir. Hutton, Bristol.

Luaus, BENJAMIN, Tewkesbury, corn-merchant, Feb. 24, March 23: solicitors, Messrs. Chandler and Co. Tewkesbury ; official assignee, Mr. Acraman, Bristol. 110PwOOD, EDWARD, Birmingham, coach-spring-maker, Feb. 22, March 14: solicitor, Mr. Powell, Birmingham ; official assignee, Mr, Valpy, Birmingham.

Josm, CHARLES Lanza, and Cots, ROBERT, Oxford Street, cheesemongers, Feb. 18, March 24: solicitor, Mr. Murray, London Street ; official assignee, ,Mr. Green, Alder- manbury. .

Sane, JAMES, Ashtoon-under-Lyne, and HARRISON. Tuostas, Stockport, cap-manu- facturers, Feb. 21, March 13: solicitors, Messrs. Beddome aud Weir, Nicholas Lane; Mr. Smyth, Manchester ; official assignee, Mr. Putt, Manchester.

Kr/To, CrIABLEs, Ferdinand Street, Hampstead Road, beer-retailer, Feb. 22, March 17: solicitors, Messrs. Slaspson and Cobb, Moorgate Street ; official assignee, Mr. Ed- wards, Old Jewry.

OWEN, ELLEN, and OWEN, GRIFFITH, Holyhead, drapers, Feb. 29, March 14: Boll- citors, Mr. Oliver, Old Jewry Messrs. Evans and Son, Liverpool ; &tidal assignee, Mr. Turner, Liverpool.

PEARCE, WILLIAM, Croydon, tailor, Feb. 18, March 27; solicitors, Messrs. Hill and Matthews, St. Mary Axe ; official assignee, Mr. Graham, Coleman Street.

Raman. JOHN STEELE, Barnard Castle, Durham, tanner, Feb. 17, March 23: soli- citors, Messrs. Fry and Co. Cheapside ; Messrs. Laws and Glynn, Newcastle-upon- True; official assignee. Mr. Baker, Newcastle-upon-Tyne.

/Druz JOSEPH, and Swirl., Tom Noarn, Huddersfield, chemists, Feb. 24, March 30: solicitors, Messrs. Wigglesworth and Co. Gray's Inn ; Mr. Cronhelm, Leeds; official as- signee, Mr. Freeman, Leeds.

TIPPING, THOMAS, Liverpool, corn-dealer, Feb. 25, March 23: solicitors, Mr. Nether- sole, New Inn ; Mr. Owen. Liverpool ; official assignee, Mr. Morgan, Liverpool.

WARE, ROBERT, Hull, merchant, Feb. 23, March 15 : solicitors, Messrs. Wells and Smith, Hull; official assignee, Mr. Stansfeld, Leeds.

WILLitorr, THOMAS, Upper Eaton Street, surgeon, Feb. 25, March 29 : solicitor, Mr. Smith, New Inn ; official assignee, Mr. Bell, Coleman Street Buildings.

WOOLF, LESION, and WOOLF, Moses, Penzance, brewers, Feb. 24, March 22: soli- citors, Messrs. Coode and Co. Bedford Row ; Mr. Roscoe.; Penzance; Mr. Stogdon, Exeter ; official assignee, Mr. Hernaman, Exeter.

WOOLF, AARON, Brighton, broker, Feb. 25, March 21: solicitor, Mr. Spyer, Broad Street Buildings ; official assignee, Mr. Groom, Abchurch Lane.

DIVIDENDS.

March 3, Sandman, York Street, Southwark, ironmonger-March 3, Bass junior, Ipswich, painter-March 3, Thomas, Catherine Street, Strand, publisher-Starch 3, Flatman, Saxmundham, Suffolk, draper-March 4, Bristow, Marchmont Street, Bruns- wick Square, grocer-Starch 6, Cork and De Carle, New Bond Street, coach builders- March 14, Rollason, Birmingham, glass-dealer-March 3, Stone, Matlock. Derbyshire. builder-March 3, Hatfield junior, Southwell, Nottinghamshire, victualler-March 4, Farmer, Brampton Bryon. Herefordshire, dealer in cattle-March 10, Smith. Manches- ter, innkeeper-March 7, Riley, Manchester, cotton-manufacturer.

CEATIFICATES.

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

March 9, Husenbeth, Bristol, wine-merchant-March 3, Brown, Sheffield, merchant -Starch 3, Collyer, commonly called 31iles. stoke Hammond, Buckinghamshire, cow- keeper-Starch 3, Anderson, Great Titchaeld Street, pianoforte-maker-March 6, Ne- va', Little Love Lane, commission-agent-Starch 6, Orpwood, Bear Street, coach- eterier-Mareh 6, Shakespeare, Banbury, tailor-March 3, Edwards, Upper Stamford Wee; corn-merchant-March 3, Stevenson, Howley Place, Paddington, builder- March 7, Clark and Goslin, Fulham, maltstens-March 10, Barton, Davie Street, Oxford Street, oilman- March 7, Joslin, Stantourne, Essex, sheep-dealer-March 7, Pattison, Cornhill, tailor-March 13, Gream, Painswick, Gloucestershire, scrivener-Starch 7, Creaswell, Twining, Gloucestershire, butcher-March 3, Westall, Manchester, auction- eer-March 6, Tenney, Burstein, draper-March 6, Synnot, Liverpool, merchant- Starch 7, Archer and Halsall, Liverpool, timber-merchants-March 7, Law. Birken- head, bookseller-March 4, Tew, Walsall, railway-contractor-Starch 3, Aisop, Bonsai!, Derbyshire, lead-merchant.

7b be confirmed unless cause be shown to the contrary on or Wore March 3.

While, St. Benet's Place, Gracecburch Street, wine-merchant-Lockman, Hulme, Lancashire, laceman-Thomas, Bridgewater, coal-merchant-Cramond, Lime Street, Ship-broker-Evans, Grove Lane, Camberwell, surgeon.

DECLARATIONS OF DIVIDENDS.

Bishopegate Street, carrier ; first dlr. Of Sykes, Old and New Catherine Wheel Yards,

2*. Feb. 9, and two subsequent Wednesdays; Mr. Turquand, Chamber..-. Meyer and Smith, Bedford Street, Covent Garden, fringe-manufketurers ; first di.. of 4s. 10d. Feb. 9, and two subsequent Wednesdays; Mr. Turquaud, Guildhall Chambers -Parton. Longfleet, Poole, innkeeper ; first dlr. of 6s. 8d. Feb. 9. and two subsequent Wednesdays; Mr. Turquand, Guildhall Chambers-Toms, Bow Church Yard, commis- slon-agent ; first div. of fid. Feb. 29, or any subsequent Tuesday ; Mr. Fraser, Manches- ter-Croslield, Kirkham, Lancashire, linentiraper ; rirst dlr. of 5s. on new proofs. Feb. 22, or any subsequent Tuesday ; Mr. Fraser, Manchester-Frost, Leadenhall Street, cutler ; first div. of 4s. 3d. any Wednesday ; Mr. Graham, Coleman Street-J. and J. Boyd, Wellington Chambers, Southwark, hop-merchants, see. dlv. of 6d. any Wednes- day; Mr. Graham, Coleman Street-Roberts, Manchester, merchant ; first div. of Is. 6d. Feb. 15, and every subsequent Tuesday ; Mr. Ilobson, Manchester-Dixon, Carlisle, grocer; first dlr. of is. fid. Feb. 12, or any subsequent Saturday ; Mr. Baker, New- castle-upon-Tyne-Hague, Guiseley, Yorkshire, paper-manufacturer; sec. and final dlr. of Is. lid. Feb. 15, or any subsequent Tuesday ; Mr. Stansfeld, Leeds-Morris, IValsaU, Staffordshire, saddlers-ironmonger; first dlr. of 7s. any Tuesday ; Mr. Whitmore, Bir- mingham. SCOTCH SEQUISTRATIONS.

Herdman, Edinburgh, baker, Feb. 17, March 16-Hamilton, Paisley, bleacher, Feb. 18, March 27-Bowls, Falkirk, grocer, Feb. 16, March 8-Robertson, Aberdeen, ship- broker, Feb. 17, March 9-31eason, Edinburgh, Insurance-broker, Feb. 17, Starch 17- SPLaren and Co. Glasgow, fish-curers, Feb. 18, Starch 10-Macarthur, Glasgow, mer- chant, Feb. 15, March 7-Robertson, Glasgow, e.ffina-merchant, Feb. 16, March 10.