COMMERCIAL GAZETTE.

Tuesday, December 19.

PARTNERSHIPS DISSOLVED.

Rigg and Bottomley, Bradford, Yorkshire, worsted-stuff manufacturers-Jones and Co. Liverpool, rope-makers-Murray and Co. Portman Street, dressmakers ; as far as regards E. J. Russell-Bromhead and Merryshaw, Brooks Market, butchers-J. and S. Poyser, Manchester, engravers-Von Zabienaky and Vom Dorp, Great St. Helen's, merchants-Taylor and Briggs, Milnthorpe, flax-spinners-Crooks and Street, Buck- ingham Street, victuallers-Waller and Livsey, Rochdale, brass-founders-Knight and Bons, Tewkesbury, builders-Webber and Toms, Plymouth, coach-proprietors-Butler and Hopkins, Aldermanbary, wadding-manufacturers-Ward and Hart, Bankside, fire- brick-merchants-Child and Son, Edinburgh, china-merchants-Murchie and Fowler, Glasgow, curled-hair-manufacturers-Robson and Co. and Stewart and Co. Glasgow, tea-dealers ; as far as regards J. Stewart.

BANKRUPTS.

BETTY, Gaoston LOCKYER, Taunton, baker, to surrender Dec. 28, Jan. 31 : solicitors, Messrs. Baker and Co. Lime Street ; Mr. Stogdon, Exeter ; Mr. Penny, Taunton; offi- cial assignee, Mr. Hirtssel, Exeter.

CURRIE, GILBERT, Church Row, Islington, oll-warehouseman, Dec. 29, Feb. 2 : solici- tor, Mr. Cattarns, Mark Lane ; official assignee, Mr. Cannan, urchin Lane.

Coosa, HENRY DottoLa- Liverpool, dealer in paper-hangings, Jan. 5, 23: solicitors, Messrs. Gregory and Co. Bedford Row • Mr. Hampson, Manchester ; Mr. Woodburn, Liverpool ; official assignee, Mr. Bird, Liverpool. Geneses, JOHN SHIELDS, Angel Terrace, Hammersmith, cabinet-maker, Dec. 29, Jan. 30: solicitor, Mr. Tate, Basinghall Street ; official assignee, Mr. Stansfeld, King's Arms Yard.

Monaisost, Joust, Beluliew 11111, Norwood, coal-merchant, Jan. 1, 29: solicitor, Mr. Slivester, Great Dover Street ; official assignee, Mr. Turquand, Guildhall Chambers.

TEALL, Jona, Bampton, corn-dealer, Jan. 2, 30: solicitors, Mr. Close, St. aUldred'S Court; Mr. Rose, Hampton ; official assignee, Mr. Edwards, Old Jewry.

UPToN, Room, Dawlish, grocer, Dec. 28, Jan. 31: solicitors, Mr. Terrell, Gray's Inn; Mr. Terrell, Exeter ; official. assignee, Mr. Hernaman, Exeter.

DIVIDENDS.

Jan. 11, Pyman, St. Osyth, Essex, corn-merchant-Jan. 11, Read, Great Efaryiebone Street, tailor-Jan. 11, Foster, Barge Yard, East India merchant-Jan. 11, Speller, High Street, Shoreditch, cheesemonger -Jan. 11, Butt, Croydon, ironmonger-Jan. 11, Williams, Colchester, hat-maker-Jan. 11, Morgan, Peckham Walk, coal-merchant -Jan. 11, Gioge, Portsmo .th, tailor-Jan. 11, Wilkins and Evans, Trowbridge, woollen- drapers-Jan. 11, Pearse, Andover, ironmonger-Jan. 12, Chambers sen. New Bond Street, banker-Jan. 12, Hill, Gray's Inn Lane, brewer-Jan. 22, Hughes, Tredegar, grocer-Jan. 11, Toogood, Cwm Brane, Monmouthshire, grocer-Jan. 11, Kay, Tot- tington Lower End, Lancashire, corn-dealer-Jan. 11, Greenwood and Bateman, Bury, Lancashire, joiners-Jan. 11, Broadbent and Hughes, Walmersley cum Shuttleworth, Lancashire, paper-makers-Jan. 16, Matthews, Chipping Norton, banker-Jan. 12, Robson, Newcastle-upon-Tyne, grocer-Jan. 15, Emmerson, North Shields, banker- Jan. 12, Smith jun. Stockton, earthenware-manufacturer.

CERTIFICATES.

To be granted, unless cause be shown to the contrary, on the day of meeting. Jan. 10, Hubbard, Dorking, llnendraper-Jan. 19, Battle, Erith, victualler-Jan. II, Chappell, Great Marlborough Street, surgeon-Jan. 11, Bignell, Codicote, Hertford- shire, tailor-Jan. 11, Evans, Gilbert Street, Oxford Street, wine-merchant- Jan. 11, Mann, Adam Street, Adelphi, lithographic printer-Jan. 16, Turk, Stow in the Weld, innholder-Jan. 12, Shaekell, Regent's Canal, coal-tar-manufacturer-Jan. 12, Smith jun. Stockton, earthenware-manufacturer-Jan. 11, Kay, Tottington Lower End, Lancashire, corn-dealer-Jan. 12, Denton, Gorton, Lancashire, hat-manufacturer--Jan. 10, Sibson, the Grove, near Wrexham, cattle-dealer-Jan. 10, Martin, Birkenhead, Innkeeper-Jan. 10, Glynn, Liverpool, broker. To be confirmed unless be shown to the contrary on or before Tan. 9.

Betts, Winchester, upholsterer-Porter, Great Tower Street, wine-merchant-Stray, Lambeth Walk, hat-manufacturer.

DECLARATIONS OF DIVIDENDS.

Callan, Strand, tailor ; first div. of 9,1. Dec. 20, and three subsequent Wednesdays ; Mr. Turquand, Guildhall Chambers-Every sen.Lewes, iron-founder ; first div. of 108.

Dec. 20, and three subsequent Wednesdays ; Mr. Turquand, Guildhall Chambers- Arnold, Apsley Guise, Bedfordshire, carpenter; first div. of 3s. 2d. Dec. 20, and three subsequent Wednesdays ; Mr. Turquand, Guildhall Chambers-Eckstein, Notting Hill, ironmouger ; first div. of lid. Dec. 20, and three subsequent Wednesdays ; Mr. Tur- quand, Guildhall Chambers-Winton and Co. Wood Street, warehousemen ; fourth die. of &I. on the separate estate of J. Webber, Dec. 20, and three subsequent Wednesdays ; Mr. Turquand, Guildhall Chambers-Watts, Ashton-under-Lyne, draper ; first div. of 5s. any Tuesday ; Mr. Hobson, Manchester-Acomb, Blackburn, draper ; first div. of 55. any Tuesday ; Mr. Hobson, Manchester-Edmunds, Lowndes Street. Knightsbridge, hosier ; final div. of 2}d. Dee. 21, and three subsequent Thursdays ; Mr. Stansfeld, King's Arms Yard-Solomon, Strand, tailor ; second div. of 4d. Dec. 21, and three subsequent Thursdays ; Mr. Stansfeld, King's Arms Yard-Maunder, Peel's Place, Ken- sington Gravel pits, baker ; first div. of is. 6d. Dec. 21, and three subsequent Timm- days ; Mr. Stansfeld, King's Arms Yard-Blenkarn, Chancery Lane, law-stationer; first dill. of 6s. 8d. Dec. 21, and three subsequent Thursdays ; Mr. Stansfeld, King's Arms Yard-Marshall, Plymouth, draper ; third div. of 6d. Dec. 2t, and three subse- quent Thursdays ; Mr. Stansfeld, King's Arms Yard-Hall, Homcastle, seed-merchant; first div. of Is. Dec. 22, or any subsequent Friday ; Mr. Carrick, Hull-Harper, Dudley, mercer ; first div. of 45. Dec. 26, or any subsequent Tuesday ; Mr. Fraser, Manchester.

SCOTCH SEQUESTRATIONs.

Piper, East Craigs, near Edinburgh, coach-contractor, Dec. 26, Jan. 15.-Fenton and Co. Leith, shipowners, Dec. 22, Jan. 15-Anderson, Leith, merchant, Dec. 26, Jan. 16-Wilson, Airdrie, grocer, Dec. 27, Jan. 17-31`Kean, Fordel, Fifeehlre, mer- chant, Dec. 26, Jan. 16-Angus, Bathgate, merchant, Dec. 28, Jan. 18-Lloyd and Simpson, Edinburgh, stationers, Dec. 25, Jan. 15.

Friday, December 22.

PARTNERSHIPS DISSOLVED.

Heath and Hatton, Macclesfield, silk-dyers-Watkins and Smith, Tottenham Court Road, linendrapers-Handley and Kirby, Warwick, solicitors-Bum-hen and Co. Parlia- ment Street, attornies ; as far as regards G. A. Ellgour -Cadman and Co. Sheffield, steel-converters-Gordon and Tombs, Poultry, paper-hangers-AnWood and Phillips, Theobald'e Road, hosiers-R. B. Arnold and W. D. Arnold, Bath, wine-merchants- Farrar and Sodey,, Huddersfield, oil-merchants-Wade and Haigh, Newington Cause- way, iron-founders- Hughes and Co. Clement's Inn, attornies ; as far as regards H. Hughes- Wallace and Clough, Blyth, drapers-Cuddehy and Forrest, Manchester, wine-merchants-Wall and Hiscoke, Richmond. Surrey, printers-Weippert and Follitt, lessees of the Soirees Dansantes, Castle Street, Oxford Street-G. Fetcher and H. Fulcher„ Osborne Street, Whitechapel, distillers-Phillips and Purnell, Hart Street, Cripplegate, hot-pressers-Hawkins and Reeve, Hadleigh, plumbers-Taylor and Par. butt, Wells, maltsters-Hardy and Co. Plymouth, n ine-merchants ; as far as regards J. Hardy- Smith and Co. Stockton, Durham, railway. contractors ; as far as regards J. Smith-Davis and Co. Pimlico, lime-burners ; as far as regards E. B. Davis-Price and Co. Lombard Street, perfumers; as far as regards R. Price.

BANKRUPTCIES ANNULLED.

EDMONDSON, ions-, Warrington, miller. NORTON, WILLIAM, Penzance, ironmonger.

OPENSHAW, RICHARD WALKER, Birkenhead, wine-merchant.

BANKRUPTS.

Boca:row, Joan, Tooley Street, baker, to surrender Dec. 30, Feb. 3: solicitor, Mr. Sprigge, Basinghall Street ; official assignee, Mr. Green, Guildhall Chambers. GLADSTONE, GEORGE jOsEPLE, Blackwell, shipwright, Jan. I, Feb. 5: solicitors, Messrs. Roy, Lotittbury ; official assignee, Mr. Graham, Coleman Street.

HALL, JOHN, Shrewsbury, timber-merchant, Jan. 10. 30 : solicitor, Mr. Hodgson, Birmingham; official assignee, Mr. Whitmore, Birmingham.

HALL junior, JOHN, Shrewsbury, timber-merchant, Jan. 10, 30 : solicitors, Messrs. Gordon, Shrewsbury ; Mr. Hodgson, Birmingham ; official assignee, Mr. Valpy, Bir- mingham.

Buz, THOMAS, Redditch, Worcestershire, builder, Jan. 11, Feb. 8: solicitors, Mr. Browning, Redditch ; Mr. Hodgson, Birmingham ; official assignee, Mr. Whitmore, Birmingham. HOB5ON, JAMES and CnAimes, Enfield, stone-masons, Dec. 28, Feb. 1: solicitor, Mr. Atkinson, Carey Street, official assignee, Mr. Johnson, Basinghall Street.

JACKSON junior, JOSEPH, Sheffield, Staffordshire, miller, Jan. 9, Feb. 13: solicitors, Messrs. Duignan and lieromiurt, Walsall ; official assignee, Mr. Valpy, Birmingham. Mizzween, EDMUND, Cambridge, coach-builder, Jan. I, Feb. 5 : solicitors, Messrs. Baddeley, Leman Street ; Mr. King, Cambridge ; official'-assignee, Mr. Turquand, Guildhall Chambers.

PAINE, DUKE, Worthing, auctioneer, Dec. 30, Feb. 10: solicitors, Messrs. Rodgers and Pagden, King Street, Cheapside ; Official assignee, Mr. Green, Guildhall Chambers. RAMSFORD, JOHN, Leamington Priors, coal-merchant, Jan. 11, Feb. 7: solicitors, Mr. Heath, Warwick ; Messrs. Motteram and Co. Birmingham ; official assignee, Mr. Chris- tie, Birmingham.

ROBINSON, GEORGE, South Audley Street, victualler, Jan. 2, Feb. 6: solicitor, Mr. Moon, Adam Street ; official assignee, Mr. Groom, Abchurch Lane.

SCOTT, JOHN, Devonport, jeweller, Jan. 2, 24: solicitors, Mr. Penkivil, West Street, Finsbury Circus ; Messrs. Beer and Randle, Devonport; Mr. Stogdon, Exeter; official assignee, Mr. Hernaman, Exeter. Timms, SAMUEL JOHN, London Road, surgeon, Dee. 29, Feb. 2: solicitor, Mr. Foord, Old Broad Street : official asssgnee, Mr. Pennell, Guildhall Chambers.

Wetzumsow, CHARLES, Manchester, starch-manufacturer, Jan. 5, Feb. 1: solicitors, Mi. Abbott, Lincoln's Inn Fields ; Mr. Slater, Manchester : official assignee, Mr. Hob- son, Manchester.

DIVIDENDS.

Jan. 12, Burt, High Street, Newington Butts, grocer-Jan. 16, Clode, Windsor, com. merchant-Jan. 15, Wilton, Upper St. Martin's Lane, victualler-Jan. 115, Goddard, Leicester, tea-dealer-Jan. 19, biobbs, Alfred Place, Bromptou, coal-merchant-Jan. 19, Boddugton, Manchester, hop-dealer-Jan. 19, Freeman, Croydon, grocer-Jan. 15, Jones, Liverpool, linendraper-Jan. 23, Green, Leeds, plaid-manufacturer-Jan. 16. Cousens, Llanelly, engineer-Jan. 15, Newton. Stockton, Durham, ship-builder-Jan. 16, J. and C.D. litatthews,ChippingNorton, bankers-Jan. 16, Stott, Liverpool, laceman.

CEETIFICATES.

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

Jan. 16, Wilton, Upper St. Martin's Lane, victualler-Jan. 12, Banks, Lyuaington, builder-Jan. 12, Taylor, Noble Street, St. Martin's-le-Grand, vlctusiler-Jan. 12, Sims, Upper Ground Street, wharfinger-Jan. 12, Wilson, Woolwich, grocer-Jan. 13, Buck- land, Charles Street, Manchester Square, cabinet-maker-Jan. 15, Wait, Bristol, stock- broker-Jan. 16, Cousens, Llanelly, engineer -Jan. 15, Emmerson, North Shields, banker-Jan. 26. Thompson, Leeds, tea-dealer-Jan. 27, Gylby, East Redford, apothe- cary-Jan. 28, Harmer, Upper Lawn, Shropshire, cattle-dealer-Jan. 15, Evans, Li- verpool, butcher-Jan. 15, Feeny, Liverpool, hotelkeeper -Jan. 20, Hall, Kington, Herefordshire, miller.

o be confirmed unless cause be shown to the contrary on or before Jan. 12. Robinson, Nautwich, cheese-factor-Hemingway, Liverpool, merchant-Henderson, Belfast, bookseller-Dillon, Hereford, brazier -Cole, Birkenhead, estate-agent-Mad- deck, Liverpool, tallow-chandler-Green, Liverpool, wine-merchant-Walton, Wardour Street, victualler-Hawkins, Penner& Glamorganshire, farmer-Bell, Prittiewell, Essex, builder-S. and E. Ilandscomb, Woburn, dealers in watebes-Hutchens, Portsea, timber-merchant-Adkin, Queen's Road, Notting Hill, builder-Hinton, Pudding Lane, bricklayer-Harper, Dudley, mercer-Field, Barge Yard, warehouseman.

DECLARATIONS OF DIVIDENDS.

Leadbeater, Manchester, merchant ; third div. or aid. Dec. 26, or any subsequent Tuesday ; Mr. Fraser, Manchester-Hesketh, Manchester, straw-bonnet-dealer ; first div. of 2s. 6d. Dec. 26, or any subsequent Tuesday ; Mr. Fraser, Manchester-Clunes, Brydges Street, pawnbroker ; div. of 9s. Dec. 20, or any subsequent Wednesday ; Mr. Follett, Basinghall Street-Oldham, Wood Street, silk-warehouseman ; div. of 8d. Dec. 20, or any subsequent Wednesday ; Mr. Follett, Basinghall Street-Penmm, Sunder- land, ironmonger ; first div. of 6d. Dec. 23, or any subsequent Saturday ; Mr. Baker, Newcastle-upon-Tyne-Lovesy, Cheltenham, librarian ; first div. of 7s. 6d. Dec. 27, or any subsequent Wednesday ; Mr. Miller, Bristol-Betts, Cardiff, grocer ; third div. of lid, (In addition to 7s. 74d. already paid,) Dec. 27, or any subsequent Wednesday ; Mr. Miller, Bristol-Hulme and Braggard, Liverpool, rope-manufacturers ; first aiv. of 5s. 5d. Dec. 18. or any subsequent Monday ; Mr. Bird, Llverpool-Towerson, Tudholes, Clenberland, miller ; third div. of Is. 4d. Dec. 23, or any subsequent Saturday ; Mr. Wakley, Newcastle.upon-Tyne-Strawson and Young, Louth, chemists ; second and final div. of is. 2i-cf. on new proofs, together with first div. of 7s. any Friday; Mr. Ca risk, Hull.

SCOTCH SEQUESTRATIONS.

Bruce, Fraserburgh, shipmaster, Dec. 23, Jan. 16-Mackenzie, Beauty, Innkeeper, Dee. 27, Jan 20 -151`llougall, atsgow, dyer, Dec. 29, Jau. 30 -Wilson, Irongray, Insurance-broker, Dec. 28, Jan. 18.

[Want of room compels us to postpone the Military Gazette.]