COMMERCIAL GAZETTE.

Tuesday, Dec. 15.

PARTNERSMIPB DISSOLVED.

Pilkington and Son, St. John Street Road, tea-dealers-Souter and Son, Birming- ham, japanners-Scott and Stoddart, Liverpool, Ironmongers-J. and G. Simmons, Sandwich, builders-Rodway and Co. workers of a certain invention entitled Improve- ments in the manufacture of horse-shoes-R. audit. Clifford, Bolton-le-Moore, plumbers -Wright and Cu. Glossop, cotton-spinners-Saunter and Jenkins, Crown Place, Old Kent Road, shoemakers-Baker and Davies, Castle Street, Finsbury, rectiders-Hall and Smith, Manchester, cotton-manufacturers-Caswell and Chinn, Birmingham, pump-makers-Ilipkins and Co. Tipton, soap-manufacturers ; as far as regards E. Caddick-Marriott and Atkinson, Sheffield, file-manufacturers-Barnes and Son, Bo- tolph Lane, plumbers-Flockton and Co. Manchester, non-founders-Candy and Co. Watling Street, merchants ; as far as regards C. Teakie-E. and J. Sealy, Bridgewater, bankers-Morris and Sons, Holland Street, Blackfriars Road, hat-manufacturers • as far as regards T. Morns junior-Sinclair and Grlinshaw, Cheethatn, near MancheCter, joiners-Pattison and Co. Glasgow-Gledstones and Co. London ; as far as regards J. Pattisou.

BANKRUPTS.

FARLEY, FREDERICK WILLIAM, Liverpool, hatter, to surrender Dec. 31, Jan. 15: soli- citors, Messrs. Kelgliticy and Co. Chancery Lane ; Messrs. netherinston and co. Liver- pool ; official assignee, Mr. Cazenove, Liverpool. GOODING, WILLIAM THOMAS, Old Brentford, glass-cutter, Dec. 22, Jan. 26: Benetton, Messrs. Watson and Sons, Batmen° Street: official assignee, Mr. Belcher, Moorgate St.

Htnany, Jona Caoss, Blackeners Road, boot-manufacturer, Dec. 23, Jan. 29: solicitor, Mr. Archer, Wine Office Court ; official assignee, Mr. Canaan, Birchin Lane.

HUNTER, WILLIAM, Gray's Inn Lane, coach-manufacturer, Dec. 22, Jun. 21: soli- citor, Mr. Philippe, Sire Lane ; official assignee, Mr. Pennell, Guildhall Chambers. JONES, WILLIAM. Liverpool, holler-maker, Jun. 1, 19: solicitors, Messrs. Bridger and Blake, Loudon Wall; Mr. Almond, Liverpool: official assignee, Mr. Turner, Liverpool. NEWBY, Join, Leicester, haberdasher, Jan. 1, 29: solicitors, Messrs. Holme and Co. New Inn ; Mr. Hoskins, Loughborough; Mr. Strain, Birmingham ; ;Mein assignee, Mr. Bittleston, Nottingham.

Femur, HENRY, Birkenhead, stone-mason, Jan. 1, 19: solicitors, Messrs. Vincent, Temple; Mr. Atkinson, Liverpool ; official assignee, Mr. Bird, Liverpool. SUTCLIFFE, JAMES, liabergham Eaves, Lancashire, cotton-spinner, Jan. 4, 20: soli- citors, Messrs. Hinson and Robinson, Manchester; Messrs. Scott and Tahourdin, Lin- coln's Inn Fields ; Messrs. Shaw and Artinlale, Burnley; official assignee, Mr.

Stan-

saIl, Manchester.

Tarrzessm., HENRY, New Wharf Road, Battlebridge, brewer, Dec. 26, Jan. 30: so- licitor, Mr. Wilson, Aldermanbury ; official assignee, Mr. Green, Aldermanbury.

TAYLOR, THOMAS, Headbourne Worthy, Southampton, blacksmith, Dec. 23, Jan. 21: solicitor, Mr. Buchanan, Basinghall Street ; official assignee, Mr. Johnson, Busing- hall Street.

Toms, Wunum, and MArraaws, Jesur, Hungerford, Berkshire, brewers, Dec. 24, Jan. 25: solicitor, Mr. Bishop, Lincoln's Inn Fields ; official awasnee, Mr. Bell, Cole- man Street Buildings.

Wane., Rranotn, Durham, merchant, Dec. 30, Feb. 8: solicitors, Messrs. Young and Harrison, Sunderland ; Messrs. Maples and Co. Frederick's Place ; official assignee, Mr. Baker, Newcastle-upon-Tyne.

DIVIDEND& •

Jan. 7, Sugars, Carey Street, Lincoln's Inn Fields, coal-merchant-Jan. 14, Marsden Brynmawr, Brecknock., llnendraper-Aeraman and Co., Bristol, ship-builders-Jan. 20, Cornish, Bridport, painter-Jan. 20, Ludgate, Dulverton, Somersetsffire, spirit-dealer- Jan. 20, Commins, Weymouth, bookseller-Jan. 8, Taylor, Higher Walton, Cheshire, farmer -Jan. 8, Byte, Macclesfield, banker-Jan. 5, Sutherland, Liverpool, coppersmith -Jan. 5, Scary, Swnderr, Flintshlre, malts:er-Jan. 5, Breed, Liverpool, merchant - Jan. 30, Reading, Birmingham, hook-and-eye manufacturer.

CZATIFICATES.

To be granted. Mk" cause be shown to the contrary, on the day of mating.

Jan. 8, Holmes, Little Yarmouth, Suffolk, ship-builder-Jan. 8, Whitechurch, Fleet Street, hoser-Jan. 12, Ditchman, Thurlow Street, Hackney Road, builder--Jan. 5, Bundy, Fulham Road, builder-Jan. 8, Burton, Liverpool, auctioneer-Jan. 13, Pidwell, Market Strand, Falmouth, ironmonger.

To be granted unless cause be shown to the contrary on or before Jan.5.

Monk jun. Nottingham, currier-Beamer, Low Hill, Lancashire, joiner-Pease, Ingram Court, Fenchurch Street, wine-merchant-Baker, Manchester, plasterer-Bird, Club Row, Bethnal Green, Umber-merchant-Wakelleld, Hampton Wick, victualler- Brooks, Glastonbury, currier-Edwards, Conduit Street, bill-broker.

DECLARATIONS OF DIVIDENDS.

Illingworth and Smith, Bradford, Yorkshire, worsted-spinners; first d1v. of 5s. on and after Dec. 21; Mr. Young, Leeds-Hodgson, Richmond, Yorkshire, ironmonger ; first thy. of 10s. on and after Dec. 2!; Mr. Young, Leeds-D1bb, Idle, Yorkshire, grocer ; first div. of Is. 3d. on and after Dec. 211 Mr. Young, Leeds-J. and G Clarke, Market Harborough, carpet-manufacturers ; third die. of id. any Thursday ; Mr. Christie, BR- mingham--Turner, Ludgate Hill, jeweller; first dlr. of 113. any Wednesday ; Mr. Whitmore, Basinghall Street-Cawdell, Hull, toy-dealer • first dlr. 0( 3,. 6d. any Wed- nesday; Mr. Whitmore, BasIngitall Street-Bellont, Shaftesbury, clock-maker ; first div. Is. Sid. any Wednesday; Mr. Whitmore, Baslughall Street-lindon, Plymouth, merchant ; final div, of lid. and i of a farthing, any Tuesday ; Mr. HIrtzel, Exeter- March. Norton-under-ilamdon, Somersetsffire, sallcioth-manufacturer ; final dlv. of 6d. any Tuesday ; Mr. Iiirtzel, Exeter-Levy, Plymouth, tobacconist ; first div. of 3id. any Tuesday ; Mr. Ilirtzel, Exeter-Recce, Axminster, Ironmonger; final div. of 91d. any Tuesday ; Mr. HIrtzel, Exeter-Heywood, Hulme, Lancashire, packer; first div. of 2id. Dec. 22, or any subsequent Tuesday ; Mr. Frazer, lianchester-Leadbeater, Manchester, merchant ; first dlr. of 6d. Dec. 22, or any subsequent Tuesday ; Mr. Fraser, Manchester-Forth, Nottingham, hatter ; div. of bid. Dec. 18 and 19, Jan. 2, and every alternate Saturday until Nov. 20; Mr. B1ttleston, Nottingham.

SCOTCH SEQUESTRATIONS. FISHER, D., Edinburgh, writer, lice. 23, Jan. 19. Donis, G., Edinburgh, horse-dealer, Dec. 21, Jan. 13. Wu.sorr, A. It., Glasgow, tailor, Dec. 19, Jan. 9.

Friday, Dec. 18.

PARTNERSHIPS DISSOLVED.

Binnington and Marshall, Bull, brushwood-sawyers-Morley and Co., Sunderland, iron-manutacturers-Wilson and Co., London, forwarding-agents; as far as regards C. Fowler-Miskin and V1nen, Broad Street, Horselydown, surgeons-Thompson and Eaton, Manchester, cotton-apinners-liennis and Whittle, Old Street, house-agents- Hail and Spawforth, Bradford, Yorkshire, woolstaplers-Clifford and Co., Rtulford, Not- tinghamshire, laco-manufecturers-Parker and Weddell, Selby, Yorkshire, attornien- Parker and Co., Selby, Yorkshire, attomles ; as far as regards E. Parker-llorsfield and Berms, Leeds, steam-engine-manufacturers - Beaumont and Stocks, Huddersfield, woollen-manufacturers-Bradley and Co., Sheffield, brewers-Longshaw and Brothers, Manchester, cotton-spinners ; as far as regards N. Longshaw-liamer and Bateson, Constable, Lancashire, cotton-spinners-Tate and Son, Regent Street. jewellers-W. S. and P. Valiance, Berwick, Sussex, fanners-lialstead and Bowker, Radcliffe, near Man- chester, cotton-manufacturers-Dysou and Co., Liverpool, drysalters-Rimington and Cooper, Skipton, Yorkshire, brass-founders-Williamson and Co., Birkenhead, coal- dealers-Rowe and Co., Penryn, brewers-Kopsch and Proby, Crown Court, Old Broad Street, silk-brokers.

BANKRUPTS.

NICKELL, GEORGE COMBES, Leeds, stack-jobber, to surrender Jan. 6, Feb. 2: solici- tors, Messrs. Sudlow and Co. Chancery Lane ; Mr. Naylor, Leeds; official assignee, Mr. Young, Leeds.

BRADSHAW, EDWARD THOMAS, Manchester, stock-broker, Jan.. 4, 26: solicitors, Messrs. Johnson and Co. Temple ; Messrs. Bagshaw and Co. Manchester ; official as- signee, Mr. Fr see, Manchester. Brume, Ilzente, Longley, York■hlre, clothier, Dec. 28, Jan. 26: solicitors, Mr. Tat- tershall, Great James Street, Bedford Row ; Mr. Broadbent, Sheffield ; official assignee, Mr. Young, Leeds.

DIXON, JAMES, Spa Road, Bermondsey, millwright, Jan. 5, 26: solicitors, Messrs. Helmer and Son, Bridge Street, Southwark; official assignee, Mr. Edwards, Old Jewry.

Domes; Wittiest 81112w, West Bromwich, iron-dealer, Dec. 30, Jan. 20: solici- tors, Mr. Him, Stafford; Mr. James, Birmingham ; official assignee, Mr. Christie, Birmingham.

FAEMAN, Items, Pelham St. Mary Magdalen, Norfolk, baker, Jan 12, Feb.12 : Messrs. Abbott and Wheatley, Rolls Yard; Messrs. Miller and Sons, Norwich ; official assignee, Mr. Groom, Abchurch Lane.

NEwBY, JOHN, Leicester. haberdasher, Jan. 1, 20: solicitor, Mr. Hoskins, Loughbo- rough ; official assignee, Mr. Ilittlestone, Nottingham. REES, DAVID, Swansea, grocer, Dec. 31, Jan. 29: solicitors, Messrs. Smith and Son, Southampton Street, Bloomsbury ; Mr. Franklin, Bristol ; official assignee, Mr. Acra- man, Bristol.

BHARLAND jun., Isaac, Bath, tailor, Jan. 5, Feb. 6: solicitor, Mr. Elmsford, Bath; Official assignee, Mr. Acraman, Bristol.

BAUERBRET, CHARLES ROBERT, Feneburch Street, ship-broker, Dec. 22, Jan. 26: 110- Delors, Messrs. (role, Lime Street ; official assignee, Mr. Belcher, King's Arms Yard.

TAPPENDEN, TII0MAs, Friendly Place, Old Kent Road, tailor, Dec. 26, Feb. 6:

Messrs. Walsh and Tlo mos, Lincoln's Inn Fields ; official:assignee, Mr. Follett, Sambrook Court, Basinghall Street.

DIVIDENDS.

Jan. 9, Bird, Harrow-on-the-Hill, Middlesex, grocer-Jan. 9, Joy, Tunbridge, plum- ber-Jan. 9, Ycatman, Fore Street, chemist-Jan. 8, Walter, Coventry, riband-manu- facturer-Jan. 8, Whitmore and Co., Lombard Street, bankers-Jan. 8, Benson, North,. Place, Gray's Inn Road, stattoner-Jan. 12, Oliver, Langtown, Cumberland, innkeeper -Jan. 12, Schott, Manchester, and Lasater, Aldennanbury Postern, merchants-Jan. 28, Senior, Salford, brewer-Jan. 15, Riding and Fielding, Leyland, Lancashire, cotton. manufacturers-Jan. 8, Bowerman, Enshatn, Oxfordshire, carrier-Jan. 9, Cawdell, Hull, dealer-in-toys.

CERTIFICATES.

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

Jan. 12, Fowler, Lffilugton Street, Pim)ico, printer-Jan. 13, Wells and Claxton, Bankside, coal-merchants-Jau. 8, Itudolphl, Sunderland, merchant- Jan. 12,1Charnbers, Southwick, Durham, shipwright-Jan. 11, Stout, Liverpool, bootmaker-Jan. II, Pur- nell, Liverpool, coal-merchant-Jan. 9, Bateman, Coventry, victualler.

To be granted unless cause be shown to the contrary on or before January 8. Cramp, Margate, cowkeeper-Hatcher, Poole, butcher-Hannen, Little Britain, tal- low-meiter-Woodthorpe, Aveley, Essex, grocer-Sothern, Liverpool, coal-dealer- Cooper, New Bond Street, umbrella-manufacturer-Ciancey, Chorlton-upon-Medlock, harness-maker-Wilcox, Little Bell Alley, Moorgate Street, talior-Kidman, Long Alley, Worship Street, victualler-Walker junior, Leeds, woollen-cloth-manutacturer-San-' some, Coventry, riband-manufacturer-Aburrow, Liverpool, druggist.

DECLARATIONS OF DIVIDENDS.

Watson and Co. Love Lane, healers; first dlr. of 8s. 9.1d. on the separate estate of T. Nelson, on Dec. 19, and Jan. 2, and subsequently on every alternate tiaturdsy until and including Saturday Nov. 20; Mr. BittlestOn, Nottingham-Stanton, Bristol, grocer; Mee. dlr. of 4s. Hid. Dec. 21, or any subsequent Monday ; Mr. Acraman, Bristol-Pur- ser, Cheltenham, draper ; first die. of 3s. 'lid. Dec. 21, or any subsequent Monday ; Mr. Acraman, Bristol-(leach, Pontypool, corn-merchant ; third d1v. of lid. Dec. 21, or any subsequent Monday ; Mr. Aeraulati, Bristol-Gill, Richmond, Yorkshire, grocer ; first My. of 9s. 4d. Dec. 18, sr any subsequent Friday ; Mr. Kynaston, Leeds-Savage, Dor- set Place, Dorset Square, apothecary ; div. of 4s. 3d. Dec. 18, or any subsequent Friday ; Mr. Follett, Sambrook Court-Wlidy, Oxford Street, hatter; dtv. of 3s 10d. Dec. 18, or any subsequent Friday ; Mr. Follett, Sambrook Court-Elliott, Petworth, Sussex, corn- merchant ; dlr. of 4s. Dec. 18, or any subsequent Friday ; Mr. Follett, Sambrook Court -Teasel, Norwich, carpenter ; div. 2s. Dec. 18, or any subsequent Friday; Mr. Follett, Sambrook Court-Erick, Hackney Road, baker; dIv. of 7s. 3d. Dec. 18, or any subse- quent Friday ; Ste. Follett, Sambrook Court-Syder, Fakenhaus and Wells, Norfolk, grocer ; Mr. of 5s. Dec. 18, or any subsequent Friday ; Mr. Follett, Sambrook Court- EL and II. Emanuel, Hanover Square, goldsmiths ; sec. dtv. of 3s. 7d. and first and sec. div. of 10s. Id. on new prooes, Dec. 19, and two subsequent Saturdays ; Mr. Edwards, Old Jewry-Emanuel, Hanover Square, goldsmith ; first and final div. of Ws. on new prooft, Dee. IS, and two subsequent Saturdays; Mr. Edwards, Old Jewry.

SCOTCH SEQUESTRATIONS.

REAVEY, J., Wallacetown of Ayr, merchant, Dec. 23„ Jan. 13. RoBERTsON, J., and Co., Glasgow, iron-merchants, Ihx. 28, Jan. 18. BCARTII, J., Glasgow, broker, Dec. 26, Jan. 22.

Samos, A., CM:MM, Dec. 26, Jan. 12.