COMMERCIAL GAZETTE.

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R. and J. Frith, Birstal, Yorkshire-Parker and Houghton, Birmingham, builders- Hammill and Thompson, Liverpool, merchants-Rollet and Newmarch, Gainsborough, bullders-Sandbach and Son, Chwiton-upon-Medlock, vrine-merchants--Gibson and Co. Sunderland, mercers ; as far as regards J. and P. Sharer-Milner an Co. Hudders- field, woollen-cloth-manufacturers; as far as regards J. Wilson-Neale and Wright, Leicester, carpenters-Dowsing and Crispin, Carlton Street, Regent Street, tobacconists- -Drake and Bromley, Oxford Street, window-glaas cutters-Binkworth and Co. Chip- penham, Wiltshire, coal-merchants-Eyres ani Silcock, Chippenham, iron-founders- Dakeyne and Jones, Ave Maria Lane, tanners-Dakeyne and Co. St. Andrew's Road, Newington, tanners ; as far as regards T. Dakeyne-T. and 13. T. Whinney, job-masters-Whitehead and Son, Sheffield, joiners-J. and F. Haysom, Upper Bel. grave Place, Pimlico, builders-Brook and Co. Wakefield, grocers-Green and Watson, Pall Mall, wine-merchants-Stubbs and Roffings, Birmingham, attornies-W. J. and Tuesday, Feb. 25.

A. Bennett, Newington Causeway, blind-manufacturers-Rose and Searby, Splisby, Lincolnshire, woollendrapers-Byrne and Co. Manchester, silk-manufacturers-Mason and Fawcett, Bradford, Yorkshire, spinners-Makellar and WWIlliam, St. John's,

Newfoundland. BANKRUPTS. Baows, JAMES, Skinner Street, Snow MIL perfumer, to surrender March 7, April 8: solicitor, Mr. Torkington, New Bridge Street ; official assignee, Mr. Meager, Birchin Lane.

DAWSDAY, Joust BEMIS", Glasshouse Street, tailor, March 7, April 8: solicitor, Mr. 'Sutcliffe, New Bridge Street ; official assignee, Mr. Whitmore, Basinghall Street. Davis, Lova., Ewilurst, Sussex, wine-agent, March 5, April 9: solicitors, Messrs.

• Gregson and Kewell, Angel Court ; Mr. Young, Battle ; official assignee, Mr. Green, Aldermanbum

GRAY, JAMES, Manchester, upholsterer, March 10, 31: solicitors, Messrs. Soles and Turner, Aldermanbary ; Mr. Todd, Manchester ; official assignee, Mr. Stanway, Manchester.

Lea, Cummins, Wakes Colne, Essex, miller, March 3, April 4 solicitor, Mr. Mar- riott, New Ion; official assignee, Mr. Graham, Coleman Street.

3loacorr, CORNELIUS, Birmingham, factor, March 7, April 4: solicitors, Mesas. Tyndall and Sons, Birmingham; official assignee, Mr. Christie, Birmingham. SUMNER, WILLIAM Homes, High Street, llogton Old Town, grocer, March 5, April 8: solicitor, Mr. Murray, London Street, Fenchurch Street ; official assignee, Mr.

Groom, Abchurch Lane. DIVIDENDS.

March 18, Welsh, Great Queen Street, Lincoln's Inn Fields, attorney-March 19, Clay, Dewsbury, draper-March 20, Notman, John Street, Tottenham Court Road, pianoforte-maker-March 19, Whittaker, Macclesfield, silk-throwster-March 18, Thoniley, Hinckley, Leicestershire, money-scrivener-March 20, Cochran and Robert-

son, London, merchants. CERT1F.CATES.

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

March 20, Mennen, Little Britain, tallow-meiter-March 18, Brentnall, Coldharbour Lane, North Brixton, builder-March 18, Meugens, Punster Court, Mincing Lane, broker -March 20, Foothead, Fore Street, wholesale milliner-March 20, Notman, John Street, Totteulunn Court Road, pianoforte-maker-Mareh 19, Smith, Liverpool, draper-March 12, Peach, Nottingham, grocer.

To be granted, unless cause be shown to the contrary, on or before March 18. B. B. and B. G. Owen, Pali Mall, tailors-Petrie, Bedlington, Durham, miller-Hem- ming, Feckenham, Worcestershire, needle-manufacturer-Alexander, Beaminster, Dor- setshire, innkeeper-SUM°, Leeds, chemist -Leybourn, Bradford, Yorkshire, provision- shopkeeper-Nicholl, Halifax, worsted-spinner-Yeardley, Ecciesfield, flax-spinner.

DECLARATIONS OF DIVIDENDS.

OW, Chester, brazier ; first div. of 64d., Feb. 27, or any subsequent Thursday;

Cazenove, Liverpool-Whiting, Wallasea, Cheshire, landing-waiter; first div. of Jo. 10d., Feb. 27, or any subsequent Thursday; Mr. Cazenove, Liverpool-Shanklin, Wallace, Cheshire, landing-waiter ; first div. of is. 2d. Feb. 27, or any subsequent Thursday ; Mr. Cazenove, Liverpool-••Cuttell, Holmfirth, Yorkshire, clothier ; first and final div. of 21d. Feb. 25, or any subsequent Tuesday ; Mr. Fearne, Leeds-Ellis, Mexbrough, Yorkshire, grocer • first and final div. of 3$. 10d. Feb. 25, or any subse- quent Tuesday ; Mr. Fearne, Leds-Wilson, Barnsley, linen-manufacturer ; first and final div. of 2:. ld. and 7-12ths of a penny, and those who have received a former div. may receive a third and final die. of 7-12ths of a penny, on Tuesday, Feb. 25, or any subsequent Tuesday, Mr. Fearne, Leeds-Button, Battlebridge, pawnbroker ; second div. of 51d. March 3, and two subsequent Mondays ; Mr. Meager, Birchin Lane-Pledge, Vauxhall Street, bricklayer ; second div. of 4$. 6d. March 3, and two subsequent Mon- days ; Mr. Alsager, Birchin Lane-isaacs, Chatinun, army-clothier ; first div. of 9d. March 3, and two subsequent Mondays ; Mr. Aisager, Birchln Lane-Miles, South- ampton woollendraper • second div. of 9d. March 3, and two subsequent Mondays ; Mr. Meager, Birchin Lane-Walker, Newman Street, auctioneer ; first div of 3$. 8d. March 3, and two subsequent Mondays; Mr. Aisager, Birchin Lane-Piggott junior, Richmond, Surrey, cabinet-maker ; second div. of 6id. March 3, and two subsequent Mondays ; Sir. Alsager, Birchin Lane---Bayley, Abingdon, draper ; second div. of ls. Id. March 3, and two subsequent Mondays; Mr. Aisager, Birchin Lane-Blake, Edgware Road, linendraper ; second div. of 6d. March 3, and two subsequent Mondays ; Mr. Alaager, Eirchin Lane-Rossiter, Bridgewater, jeweller ; first div. of Si. 4d. March 3, and two subsequent Mondays ; Mr. Meager, Birchin Lane.

SCOTCH SEQUESTRATIONS.

DAVIDSON, J., Currie, Edinburgh, baker, March 3, 24.

JACK, W., Falkirk and Laurieston, boot and shoemaker, March 4.

KENNEDY, H., Content-upon-Ayr, grocer, Feb. 28, March 28.

Nam, J., Greenock, merchant, Feb. 27, March 20.

MAcnonaan, A. G., Annat, Argyieshire, coach-contractor, March 5, 26.

J-Cupar-Angus, merchant, March 1, 24.

• __

• Friday, Feb. 28.

PARTNERSHIPS DISSOLVED.

E. and W. Grainger, Warrington, ironfounders-Bartlett and Farrell, Liverpool, ship- chandlers-Mack and Co. King Street, St. Luke's, brewers-Griffiths and Lownds, Shel- ton, china-manufacturers-Ramsbottom and Akroyd, Halifax, dyers-Neal and Arden, Brighton, wine-merchants-Barber and Fowues, Clapham, omnibus-proprietors-Turn- bull and Radenhurst, London, merchants-Defiles and Levy, St. Martin's Lane, dry- gas-meter-manufacturers-Benson and Son, Lower Shadwell, sall-makers-Horsey and Edmonson, Bridge Street, Southwark, braziers-J. and E. Robson, Newcastle-upon- Tyne, brewers-Naylor and Flint, Biackfriars Road, linendrapers-Dyer and Maitland, Manchester, druggists-S. and T. Balmer, Abbey Street, Bermondsey, engineers- Waterfull and Glass, Bermuda Street, Stepney, tin-plate-workers-Priest and Prichard, Providence Row, Finsbury, upholsterers-Martin and Laycock, Bradford:Yorkshire, stuff-merchants-Bennett and Upward, Blandford, Dorsetshire, drapers-Harvey and CO. Knightsbridge.; as far as regards W. Matthews-T. and E. Taylor, Manchester, pawnbrokers-Settle and Atkinson. Salford, pawnbrokers-Martindale and Tweddle, Liverpool, soap-manufactnrers-Aspland and Morton, Boston, tailors-Lane and Under- wood, Hereford, solicitors-Baber and Co. Abergavenny, tallow-chandlers.

BANKRUPTCIES ANNULLED.

ELDSIDGE, R., Bletchingly, Surrey, innkeeper. Wn.t.lams, J. P., East Stonehouse, Devonshire, draper.

BANKRUPTS.

BAILEY, EDWARD, Chose/art:line, Shropshire, apothecary, to surrender March 8, April 12: solicitors, Mr. Hammond, Fumivars Inn ; Mr. Brown, Worn; Mr. Hodgson, Bir- mingham ; official assignee, Mr. Bittleston, Birmingham.

DALTON, JAMES, Salford, joiner, March 14, April 3: solicitors, Messrs. Rickards and Walker, Lincoln's Inn Fields; Mr. Woodburn°, Manchester; official assignee, Mr. Pott, Manchester.

Dees, WILLIAM and James, and Ef000, Jamas, Newcastle-upon-Tyne and Darlington, builders, March 10, April IS: solicitors, Messrs. Williamson and Hill, Gray's Inn ; Mears. Bates and Does, Newcastle-upon-Tyne; official assignee, Mr. Wakley, New- castle-upon-Tyne. _ - GORDON, JAMES BRODIE, and GORDON, ROBERT, Poplar, coopers, March 17, April 15: solicitors, Messrs. Stevens, Wilkinson, and Satchell, Queen Street, Cheapside ; official assignee, Mr. Grocm, Abellurch Lane.

GREEN, JA3zEs and CluacEs, Borough-road, corn-dealers, March 11, April 16: soli- citor, Mr. Smith, Bamard's Inn ; official assignee, Mr. Johnson, Basinghall Street.

RALPH, Jour', Bath, innkeeper, March II, April 8: solicitor, Mr. Gray, Bristol and Bath ; official assignee, Mr. Kynaston, Bristol.

RAwLINGS, MARY and FRANCIS JOHN, Cheltenham, cabinet-makers, March 12, April 8: solicitors, Messrs. Brookes and Farmer, Cheltenham ; Messrs. Peters and Abbot, Bristol ; Mr. Talbot, Kidderminster ; official assignee, Mr. Hutton, Bristol.

Wactr, Jamas, Ring Cross, Holloway, victualler, March 7, April 19: solicitor, Mr. Wollen, Buckiersbury ; official assignee, Mr. Follett, Sambrook Court, Basinghall St. DIVIDENDS, March 25, Williams, Oxford, woollendraper-March 28, Sayle and Booth, Sheffield, iron-masters-April 2, Berwick, Calverley, Yorkshire, worsted-stuff-manufacturer- March 22, Peach, Nottingham, grocer-March 27, Bateman, Birmingham, factor.

CERTIFICATES.

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

March 25, Walker and White, Jewry Street, builders-March 31, Simpson junior, Wakefield, chemist-March 24, Chapman, Bradford, civil-engineer-March 22, Holroyd and Waller, Sheffield, stone-masons-March 28, Cartwright, Worksop, grocer. 7b be granted, unless cause be shown to the contrary, on or before March 21. Lambert, Monmouth, draper-Watson, Ricanrussworth, smith-Drury, Chester, ironmonger-Valle, Cheltenham, wine-merchant-Brett, Bury St. Edmund's, currier- Row, Torrington, Devonshire, chemist,- Clarke, Sheffield, builder-Dunent and Grimes, Bristol, plasterers. DECLARATIONS OF DIVIDENDS.

Realfe ; div. of 20s. on March 1 and three subsequent Saturdays ; Mr. Groom, Ab- church Lane-Owen and Sons, Sheffield, merchants '; first div. of Si. 6d., and div. of 20a. on the separate estates of J. and S. Owen, any day on and after March 3; Mr. Young, Leeds. SCOTCH SEQUISTRATIONS. Hammy, B., Glasgow, hosier, March 6, 25. STEWART, W., Tullyiumb, near Perth, Shipowner, March 7, 28.