COMMERCIAL GAZE1TE..

Tuesday, Dec. 11.

PARTNERSHIPS DISSOLVED.

Wrigley and Son, Hasteds-within-Saffillewortb, Yorkshire, cotton-yarn-doublers- Andrews and Wyatt, Modbury, Devonshire, lime-burners---H. and 31. Walker, Leeds, tea-dealers-Lincoln and Bennett, Sackville Street, hatters-Davies and Maxwell, Meath, Glamorganshire, colliery-proprietors-Buckley and Knight, Oldham, brass- founders-Bullock and French, Primrose Street, iron-fence-manufacturers-Rawlinson and Co. Cheapside, stamen ; as far as regards G. Boughton-Cross and Chappel, Leeds, American pail-manufacturers-Gamble and Lockwood, BIrstal, worsted-manufacturers -Long and Holborow, Wootton-under-Edge, millers-Willis and Gardner, Birming- ham, button-manufacturers-T. and G. E. Hill, Birmingham, linendrapers-Tate• and Co. Dukinfield, cotton-manufacturers.

BANKRUPTS.

BOWYER, WILLIAM LAKIN, Macclesfield, grocer, to surrender Dec. 31, Jan. 21 : soli- citors, Mr. Blain, Manchester; Mr. Norris, Macclesfield ; official assignee, Mr. Fraser, Manchester.

ELLEN, THOMAS, Great Russell Street, coal-merchant, Dec. 20, Jan. 22: solicitor, Mr. Long, Lawrence Lane ; official assignee, Mr. Edwards, Basinghall Street.

Getzminow, Domes, and FOSTER, CEPEIAS, Old Street, rectifiers, Jan. 1, 29: solici- tors, Messrs. Lawrence and Plews, Old Jewry Chambers ; official assignee, Mr. Groom, Abchurch Lane.

Isom, Thomas Kett, Hexharn, draper, Dec. 20, Jan. 17: solicitors, Messrs. Reed and Co. Friday Street; Messrs. Sale and Co. Manchester ; Messrs. Griffith and Co. Newcastle-upon-Tyne ; official assignee, Mr. Baker, Newcastle-upon-Tyne,

LOYELEss, EDWIN, Portsea, grocer, Dec. 20, Jan. 15 : solicitors, Messrs. Dyne, Lin- coln's Inn Fields ; Mr. Stoning, Portsea ; official assignee, Mr. Edwards, Basingball Street.

M.AKEPIECE ^HARLES DUGARD, and STRONG, ROBERT, Birmingham, screw-manufac- turers, Dec. 19, Jan. 17: solicitors, Mr. James, Birmingham ; Mr. Collis, Stourbrldge; official assignee, Mr. Christie, Birmingham.

REEVES, W/LLIAM ALEXANDER, Maidstone, cabinet-maker, Dec. 17, Jan. 28: sad- tors, Mr. Bralkeuridge, Bartlett's Buildings ; Mr. Case, Maidstone ; official assignee, Mr. Graham, Coleman Street.

WATSON, HENRY Toeless, Liverpool, draper, Dec. 27, Jan. 17 : solicitor, Mr. Dodge, Liverpool; official assignee, Mr. Turner, Liverpool.

DIVIDENDS.

Jan. 5, Atdett Merthyr Tydvil, draper-Jan. 8, Jacobs, Canterbury, auctioneer- Jan. 1, Plumley, Bristol, poulterer.

CERTIFICATES.

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

Jan. 4, English, Poultry, chemist-Jan. 2, Sowden junior, Ingoldmells, Lincolnshire, farmer-Jan. 2, Saner, Hull, tailor-Jan. 10, Rowett, Liverpool, broker-Jan. 8, Has- kayne, Liverpool, merchant-Jan. 4, Jelley, Leicester, cabinet-maker-Jan. 4, Wood, Leicester, timber-merchant-Jan. 4, Heathcoat, Leicester, chemist.

DECLARATIONS OP DIVIDENDS.

Roberts, Mold, Flintshire, draper ; sec. &v. of Id. Dec. 13, or any subsequent Thurs- day; Mr. Turner, Liverpool-Booth, Crewe, draper; sea dim of 6d. Dec. 13, or any subsequent Thursday; Mr. Turner, Liverpool-Richardson, Liverpool, cutler ; sec. div. of 81d. Dec. 13, or any subsequent Thursday ; Mr. Turner, Liverpool-Berner, Birken- head, tea-dealer ; third div. of id. Dec. 13, or any subsequent Thursday ; Mr. Turner, Liverpool-Everall, Whitchurch, chemist; first div. of Is. 105d. Dec. 13, or any subse- quent Thursday ; Mr. Valpy, Birmingham.

SCOTCH SEQUESTRATIONS.

Campbell, Cumnock, Ayrshire, wine-merchant, Dec. 13, Jan. 3-Paton, Paisley, wright, Dec. 17, Jan. 7.

Friday, December 14.

PARTNERSHIPS DISSOLVED.

The Irish Engineering Company-Smith and Willey, Liverpool, engineers-A. and H. Fell, Edwardes Terrace, Kensington, milliners-Sowden and Wagstaffe junior, Warrington, cotton-spinners-Noble and Walmsley, Preston, Lancashire, maltsters- Inman and Co. Hulme, Lancashire, artificlal-flower-manufacturers-Walker and Co. Manchester, drysalters-Tubb and Bricknell, Plumber Street, City Road, leather- sellers-Hutchison and Wilford, East Temple Chambers, stone-merchants-Ifawdsley and Jager, Liverpool, sugar-refiners-Quick and Sampson, Fenchurch Street, tea-dea- lers-Grindlay and Co. Cornhill, East India army-agents ; as far as regards C. T. Christian-Maclea and March, Leeds, ironfounders-Gilson and Co. Manchester, stock manufacturers ; as far as regards W. W. Boulton-J. and T. H. Kirk, Bowden, chemists-

BANKRUPTS.

Garr, JOSEPH, South Preston, Northumberland, gardener, to surrender Dec. 20, Jan. 22: solicitors, Mr. Leadbitter, Staples Inn ; Messrs. Lawsand Glynn, Newcastle-upon- Tyne • official assignee, Mr. Baker, Newcastle-upon-Tyne.

Hsisosit, ROBERT, Lofts Mill, Essex, miller, Jan. 1, Feb. 5 : solicitors, Messrs. Isaacson and Alderson, Norfolk Street ; Messrs. Isaacson and Co. Newmarket ; offlcial assignee, Mr. Edwards, Sambrook Court.

HART, THOMAS, Cullompton, baker, Dec. 18, Jan. 15 : solicitor, Mr. Terrell, Exeter ; official assignee, Mr. Hirtzel, Exeter.

HEASLEY, THOMAS and JOSEPH LEONARD, Church Street, Blackfriars Road, tanners : solicitors, Messrs, Wright and Bonner, London Street ; official assignee, Mr. Stan.sfeld, Basinghall Street • PULESTON, WILLIAM, Wrexham, draper, Dec. 27, ;Feb. 1: solicitors, Messrs. Evans and Son, Liverpool; Mr. Backton, Wrexham official assignee, Mr. Bird, Liverpool. RANDALL, WILLIAM, Bath, boot-maker, Dec. 28, Jan. 25 solicitor, Mr. Railings, Baths ; official assignee, Mr. Hutton, Bristol.

Bowser, THOMAS, Cambridge, draper, Dec. 24, Jan, 29: solicitor, Mr. Catlin, Ely Place ; official assignee, Mr. Graham, Coleman Street.

SHEIFORD, JOSEPH, Standen, Hertfordshire, butcher, Dec. 21, Jan. 22: solicitors, Messrs. Smith, Southampton Buildings ; official assignee, Mr. Stanafeld, Basinghall Street.

WILLIAMS. EDWARD and Jona, Dudley, millers, Dec. 31, Jan. 28 solicitor, Mr. Morgan, Birmingham ; official assignee, Mr. Whitmore, Birmingham.

DIVIDENDS.

Dec. 20, Butterfield, Petersfleld, banker-Jan. 18, Hardwick, Great BUNCH Street, Bloomsbury, laceman-Jan. 18, Turner, Northampton, boot-manfacturer-Jan. 18, Brown, Winchester, builder-Jan. 18, Hawkins, Bristol, victualler-Jan. 8, Owen, Manchester, tailor-Jan. 4, Brown and Urquhart, Manchester, carpet-warehousemen -Jan. 8, Green and Eley, Birmingham, jewellers.

CERTIFICATES.

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

Jan. 4, Bolton, Pall Mall, tailor-Jan. 11, Roberts, Kidderminster, clothier-Jan. 4, Colson, Upper Holloway, publican-Jan. 11, Burton and Bulpin, Dublin, drapers- Jan. 16, Fording, Calne, Wiltshire, nurseryman-Jan. 10, Carter, Bristol, victualler- Jan. 9, Bodington, Birmingham, chemist-Jan. 9, E. H. Ryder, Birminghamjeweller- Jan. 7, E. Ryder, Birmingham, jeweller-Jan. 7, Roberts, Tanyclaudd, Denbighshire, coal-master.

DECLARATIONS OF DIVIDENDS.

Blshton, Sedate, ironmaster ; second div. of ad. any Thursday ; Mr. Christie, Bir- mingham-Schofield, Rastrik, Yorkshire, manufacturer ; first div. of Is. 444. any Tuesday ; Mr. Hope, Leeds-Golbome and Dobbs, Liverpool, wine-merchants ; fifth dlv. of lid. Dec. 19, or-any subsequent Wednesday ; Mr. Morgan, Liverpool-Bulley, Liver- pool, merchant ; fourth dlv. of 17.16d. Dec. 19, or any subsequent Wednesday ; Mr. Morgan, Liverpool-WArthur Reynolds, Wellington Street North, publisher; first div. of 4s. 6d. on Saturday next, and three subsequent Saturdays; Mr. Groom, Abchurch Lane-Allen, Great Suffolk Street, Birmingham warehouseman ; first div. of 5s. Dec. 15, and three subsequent Saturdays; Mr. Groom, Abchurch Lane -Davis jun. Lawrence Lane, worsted-spinner ; first div. of Is. 4d. Dec. 15, and three subsequent Saturdays ; Mr. Groom, Abchurch Lane—May, Little Britain, baker ; second div. of 3d. Dec. 15, and three subsequent Saturdays; Mr. Edwards, Basinghall Street-Owen, Aberdorey, Merionethshire, =Meer ; first div. of 2d. Dec. 20, or any subsequent Thursday ; Mr. Cazenove, Liverpool-Turner, Oldham, Lancashire, cotton-spinner ; first div. of Ss. 7d. Dec. 18, and every subsequent Tuesday ; Mr. Hobson, Manchester-Davis, Newton Abbott, ironmonger ; first div. of 7s. 6d. any Tuesday or Friday ; Mr. Hirtzel, Exeter -Michell, Feock, Cornwall, merchant ; first div. of Is. 7d. any Tuesday or Friday ; Mr. Hirtzel, Exeter-,-Austin, Clist, Honiton, builder ; first div. of 1014. any Tuesday after the lath inst. ; Mr. HIrtzel, Exeter.

SCOTCH SEQUESTRATIONS.

• Whyte, Aberdeen, tanner, Dec. 19, Jan. 9-Macrae, Beauty, merchant, Dec. 19, Jan 9-Mniztread, Brodisholm, Lanarkshire, Dec. 21, Jan. 11-Wilson, Blackbog, Lanark- shire, tarmer,Dee, 21, Jan. 11-Bogle, Glasgow, merchant, Dec. 21, Jan. 10.