COMMERCIAL GAZETTE.

Tuesday, Dec. 20. PARTNERSHIPS DISKILVED.

Cooper and Co. Leeds, earthetiware.mauufacturers; as far as regards Cooper- Harvey and Eaton, Feuchureli Street, wine.merchauts -Diugley aud Suet'. Lauuces• ton, grocers-Seabrook and Brown. Paddington, butchers - Edebinni and Cu. Warring. ton, pin maunfacturers-Rymer and Ltuurue. Wolsiughain, atturides - Humble and Cu. Durham, ironfouudere; as far as regarels G. Metcalfe, A. Seymour. H. Seymour. and W. Coulsuu-Pierson and Sharpe, Ritchie, Hertfordehire, brickin there Taylor and Co. Day ies Street, Berkeley Square. shoemakers; as far as regrds I. Doggett -r Curry and Co. Newcastle-upon Tyue, joiners-Henn and Cu. Lumehuuse, hual.ater. chants -Colthurst aud Sous, Briette, malteten; as far as regards 5.11 Cuithuna- Hampsou and Heatou, Mauchester, mittens -Britten and Wodiudale, Leeds, brick- luyere-Carr and Smith, Derby. eugeteers - itainturth ails Saape. Bultutele-Mours, surgeons-Riley aud Sliest man, Mauchester -J. and R. Alted, Keightey, Yorkshire, priutere-Fisher and Gibson, St. Svvithiu's Lnne, wheleivale tea.dealear - Wolesou and Samson, Booth Street, Spitaltlelds, fancyarimming.manufacturers-J. and J. Wood. Woodbridge, attoruies -Markland and White, Great Yarmouth, chemist., -Gibsoa, Bell, and Cu. - Smith aud Banubter, Little Marlborough Street, coachinakers-Ilubson aud Smiles. Leeds, printers-Young and Proud. Sunderland, drapers --add and 84- venter, Ashley Street, et. John Street Road, jewellers -Dux [Mug and Son, New Street, Covent Gardeu, jewellers-Battves and Firth. Birstai, attendee; us tar as regards W. Bettye-Nicol and Muuro, Aberdeen. merclututs-liells and Rutherford, Edinburgh. writeis to the siguet -Clydesdale Banking Company and the Westeru Bank of Scot- land ; as far as regards It. Wardbiw. Glasgow.

BANItitUrrcr ANNULLED.

RAY, SrUART, Duke Street, St. James's, bookbinder. BANKRUPT,.

AVIV/OFT, WILLIAM junior, Arbour Square, Commercial Road, cooper, to surrender Dee. 27, Jan, 27: solicitors, Messrs. Norris nail Ca. Bartlett's Buildings ; ohhlclh assignee. Mr. Gibson, Basiughatt Street. li atiKOVSKI, AUOUNTUs Dianuce, High Street, Wapping, ship chaudler. Dec. 30, Feb. 1: solicitors, Messrs. Lindsay and Mason, t7ateatuu Street ; official assignee, Mr. Lack. legion, Coleman Street Buildings. BUTLER. %Luau, Hulboru Hill, victualler, Dec. 30, Feb. 3: solicitor,. Messrs. Stauilaud and Long. Bouvet ie Street; official assignee, Mr. Meager. Birches Lane. DELL, JOsErIl

JAMES. Strand, tavernkeeper, Jan. 3, Fee. : solicitor. Mr. Dale, Foruivaes Inn ; official assignee. Mr. Lackingtou, Colemau Street Buildings. Du:0Am, Julie, Lanbard Street, cluthane.cilant, lieu. 27. Jan. 27: solicitor', Mesas. Ricluirdeun and Cu. Golden Square; official assignee, Mr. Ureeu, Ahlerniaubury. him:seta., Waxier WASIIINGTUN, Alfred Street, Bedford Spate, bull-broker, Jan. B. Feb. solicitor, Mr. Ashuret, Cheapolde; official mewl/nee, Mr. Whitmore, BMus- hall Street. MArrazws, DANIEL, Pendletou, Lancashire, victualler, Jail. 4, Feb. 1: wlicliOrS. Messrs. Chester and roulade. Staple Inn; null Masers. Chapman and Itotente. Mae- cheater ; Atrial assignee. Mr. Framer, Manchester.

PeacivAL, Roarer, Bishop's Stortfurd, innkeeper. Dec. 29, Jan. 30: s.A.citor, Mr. Loughborough, Auetinfrian; ,Ilicial assignee, Mr. Graham, Ilasiughall Street.

WEED, WILLIAM. LIEEEINE/1, ironmonger, Jan. 6,Feb. 14 : miLeituni, Messrs. Gregory and Cu. Bedford Row; and Mr. Frodsiumn. Liverpool; official assign e, Mr, Follett, Liven i 001.

WRIGHT. WILLIAM, Burslem, baker, Jan. 2, 23: 16011c11.010, Melilla. Ward, Blusters' ; official assignee, Mr. Bitllemon, Birmiughain.

DIVIDEND/.

Jan. 17, Carter, Hammersmith, carpenter - Jan.10, Huti:. and ternith, Ohl aerial

Street. merchants -Jan. 13. Gouger and Hunter Great Winchester Street. merchants -Jan. 10. Bolder° ad Co. Cornhill hankers -Jan I I. Delirmain, St. Mary-at wine-merchant -Jan. 13. Stratton. Niue Elms timber- nerchaut- Jan. IL Furth,

Castle Street, Southwark, batter -Jan. Aird, East Harrington, Durham, cattle -

salesman.

CRRTIVICATES.

Jan. 10. J. and G. H Fisher, Manchester. warehousemen-Jaz. 10; Wanklyn,

• fiax-spinner-Jan. 10, Brocksopp Hi.:11 Street. Southwark. grocer -Jan. 10, Castle. Rotherhithe. ship tomer - Jan. 10. Notteem Kingston upon Thames. builder- Jan. 10. Y. ling New Cut. victualler-Jan. 10. Haskayne. Liverprol. ship chaud ler - Jan. II, Meares. Liverpool. shawl.deirler -Jan. Oa Biggs. Coal Exchange. coadmer- mercbant-Jan. II. Keen, Old George Yard, Snow Hill. diced. factor -Jan 10, Field, Moimon in the Marsh. Gloucestershire. corn-mercheut -Jan. le. Applegath. Crayford. silk printer- Jan. 10 Minks, Hatton Garden, carpet. warehouseman - Jan. 10 G ode. red. Piceadillo, Own fishmonaer- Jan 10. Wooler. Backleratary. mcrchttat -Jan 11, Vanderlyn Ilanutladitell, tailor -Jan. 19. Walton. Kingsland Road, timber merchant - Jae. 12. Farrow, King William Street. wine.nwrelrint-Jau. 25. Lawson. Marylebone Striae, woollen-draper-Jan. 19. Robins. London Wall. carrier-Jau. 11. thrown and Barrett. While House Lane, Stepney, machinists -Jan. 17. Stockton. Long Yard. Lamb s

C brit Street. cooper-Jan. H. Forster. Gateshead irowfunuiler-Jan. 13. liar-her. Wal nail. carpenter-Jan. 12. Raw on. Leeds. wool.mercliant - Jan. 17. Dixon. Leeds. grocer-Jan. 20. Sutcliffe, Halifax. grocer- Jan. 16. Manes. Leeds, worastopier-jao.

11. J. and J. C. Jackson. Blarslem. eartnenware.m: lecturers -Jan. Id Carey. Bas ford. Nnttieghemshire. hat manufacturer-Jan. j. Todd. Manchester. dealer in cotton goods - Jan. kO, Holt. Man-limier, broker-Jan. 13. J. and R. Bradbury, Oldham, oothaospiiiners-Jan. 12. Tomkinaon Ma cheater. miner.

sarrca s EQU INTRATIONS.

Brown. IL, Edinburgh. painter. Dec. 22. Jan 12.

Davinaoa. R. D lee, irolometchatr . Dec 26. Jan. 15.

Meneirart. G.. W R. awl G.. Largo. sand spinners. Doz. 23, Jan. 17.

errang. II. Sallcoats. merchant. Dec. 23. Jan. 13.

Qaarry Company. Caithriess.ehire. Dee. 28 Jan. 18.

SCOTLAND, J., and %Verson. W., Dutifermline. manufacturers. Dec. 28, Jan. 18.

Friday. Dec. 23.

PARTNEIWHIPS

Bird awl Marsden. Liverpool. au o II. a al W. Blunt. Sunderland. wo Alen.

drapers-Craske and Youngman. Beckrool Row. Walwortli Road. drapers- Lowe and Stringer. New Compton Street, house-agents-Tau it and Young. Leeds, accountants -GI-36111s and Heath. Salmon's Lana. Limelionse, braso-fouuders -Harper and Cu. Li, errand. pro, isiou dealer. - Dr Silva Soared mu C.i. Figueirit. Portugal. mei (+ants -Fr en and Co. ',elm-Wier. hosiers; as far as regards %V. Katterns anti. Bennett - Smith and Wharam. Dor:waster irwimongers-Gilpin and Dir, is. Holborn. e outlet'. drapers- Lee mid Harrison. Liverpoal painters - Gihhu. and Co. Manchester. Rare- housemen ; as far as regards G. Gray-Sayaell and Cu. Waterloo Road, draper.- H. and W Cramer. Lime Street. merchams-Totertun mud Leedum, Burton upon Trent, aneduireers-Boullon and Pa m.-r. Stafford. architects-Cox and Lambton. Tin uham Gree.i. surgeons - Medder and Syred, Liverpool. pawnbrokers-S. P. and M. Raekstraw, Ca' indeit Street, fishmongers-Min and Co. Weathersfield. fainters - Slater anu Cu. Manchester, commission tnerchauts-Parker and Lilliu,gi. n. Birmingham, millers.

DFCLARATIONS OF INSoLVENCT UNDER THE NEW AM.

BARKER. ROREIIT, Pinion Leonard, Yorkshire. saddler.

Button, Herter. jittrior. Kim, Stanley. Gloucestershire, farmer.

Btrrrawr. hirca IRD, Little Weulock. Shropshire, wood-ranger. Cox. THOMAN C01,311. Cheltenham milkman.

DrLemnr. Hamm South Molnar Street appraiser.

GARDE* n Jusitro. Dudley. licensed-victualler.

Gt13.1111/4 ND. JOHN. Birmingham. coal dealer.

HENTIO Jams WILI.TAM junior, Judd Place East, St. Pancras, gentleman. HOL11021). SIMEON. Clayton. Yorkshire. grocer.

Kay. Jurist. Doncaster, beer houomkeeper. KNowLes. Marrow. Tadcaster. cooper. MAY, inus, Golcar. Yorkshire. retailer of beer.

M DEsisorr. Thomas, Windsor, ml itary knight.

NOECoTT. EDMUND NASH. Cecil Street. Captain in the Royal Navy. OD31.1.. GEORGE. Wellingborough. Northamotnnshire, painter. }Name. Joao EDWARD. Manchester. beer-seller.

RoCIERS, JANES. Exeter, bildard-table marker.

SCHOTON. WILLIAM, York. grocer.

SMIT14. JAMES. Lombard Street. Chelsea. cheesernonger. STRETCH. Bomar EDWARD. Westbourue Sireet, Eaton Square, Lieutenant. Wane. THOMAS. Castleford Yorkshire. grocer. WILRINsuN, Timms RussELL, Jefferies Terrace, Kentish Town, mercantile clerk.

BANKRUITP.

At.r.sm CHARLES. Walsall, saddler to surrender Jan. 4,26: solicitor. Mr. Hill, Bir-

mingham ; official assignee. Mr. Whitmore. Birmiugh rm.

Br Astor. THOMAS. Ectun. Northamptonshire, innkeeper, Dec. 29. Feb. 3: solicitor.

Mr. Pell. junior, Northampton; official tosignee, Mr. Pennell, Baoiugball Street.

BowLEit. WILLIAM. Castle Una, &utile ark. comb-maker. Jan. 7 31 : midterm

Menu.. Collins and Rigley. Crescent Place, Bridge Street, Blackfriars: official assig- nee. Mr. Edwards. Frederick's Place, Old Jewry. Barrorro. Jour/. Reading. railmad-contractor. Jan. 3. Feb. 8: solicitor, Mr. Wan- soy. Luddism ; official assignee. Mr. Johnson, Basinghall Street. lierarrommar. JOHN, East Loom carrier. Jan 4, Feb. 9: solicitors. Mr. Sour. Lom- bard S met ; and Messrs. Lockyer and Bulteel Plymouth; official assignee. Mr. Hirt- sell. Exeter.

E3ENEs. Roots-c. Newcastle upon-Tyne. tanner. Jan 4. 27: solicitors. Messrs. Meg-

gi,on and C., King's Road. Pedfard IL.w ; (mud Mr. Phillipsun, Newcastleripon-Tyne o fficial assignee. Mr. Baker. Newcastle upon Tyne. Feast a. Tiromes. Br ok Street. Bond Street. Italian warehouseman. Jan. 10, 24: solieitors. Messrs. Moseley and Chauuel. Bedford Street. Covent Garden official as- signee. Mr. Lackingtou, Coleman Street Badding'. Gitrommv. James. Sheffield. kirire manufacturer. Jan. 4, 25: solicitor. Mr. Broom' basil. Sheffield : official assignee. Mr. Freeman. Leeds.

HICRIUNO J. .ors and WILLIAM . Newtutstie upon-Tyne, merchants. Dec. 21. Jan 27: solicitors., Messrs. Williamson awl Hill, Gray's Inn: and Mr. Ingledew. Newcastle. blear Tyne. Official assigiwe. Mr. Baker Newcastle upon-Tyne. Joss& CHANLES, Deveremix Corot Strand. hotel keeper. Jan. 5, Feb. 2: solicitor, Mr. Austin Treadneed:e Street: official assgiiree, Mr. Green Aldermardwry.

PIT Minty. Selby, Wine merchant Jan. 5. Feb. 2: solicitors, Messrs. Buuney and

Pre t.u. ; official assiaucc, Mr. Pearne. Leeds.

Rontoosn. 0E01106. Cowley. cum n dealer, Jan. 7, 31: solicitors. Messrs. Cox anti Wirtialum Lincultis Inn Fields; and Mr. Mallam junior. Oxford; onicial assignee, Mr. W Immure. Basinghall Street. SALVL Glut/sr:NI Rorriora. Duke Strott Portland Place. wine merchant. Jan. 14. Feb. 3: solicitors. Messrs Idnell and Halliwell, Great Ryder Street; official assignee, Mr. Groom, Mackerel' Lane, Lombard Street.

DIVIDRNDS.

Jan. 13. T. Milli and M n, St. Michael'a Al ey. Corultill. merchants-Jan. 10. Stew- art Ludgate Hill. muslin manufacturer -Jan. 13, Moore, Kiimg William &reel, City. woutiendraper-Jan. 14, Sealby. Keswick, Cundwrland. edgedool manufacturer - Jan 25. Fletcher, Birmingham, oilman-Jan. 16. France, Blanchester, cutton-manu• facturer.

CRItTITICATES.

Jen. 17. Gooding. Chatham. hnotmaker-Jau. 17, Wilson. Aldermaubury, hosier- Jan. 19. Waters, Chepstow, timber merchant -Jau. 17. Benson. Darlington. grocer- Jan Wall, St. Helen's. miller Jam 14. Browu, East Stour. Dursetahire. miller -Jars. 17, Massey and Lamlwri. Watling Street. warehousemen- Lou. 19. Gatehouse. Chiehooter, lnew-er-Jau. 18. R. and R. Steam. Coventry, riband-manuOrcturera- Jeri. 17. Mattlicos, Ledbmiry, Herefordshire. builder -Jan. 18. Edwards. Shreashury. hanker -Jau. 17. Arthur. Birmingham coachmaker-Jau. 18. Barlow, Lichfield, iromnimger-Jau 24. Anderson. Manchester. printer - Jan. 13, O'Neil, Newman Strew, Or rord Street, picture-dealer -Jan. ha. Ford, Stockport. bat manufacuner - Jan. 13. Joh/MOO. Liverpool. Outer tan. 13. Liam. High Holborn. clothier maker- Jan. 13. Meer, Basler& Staffordshire. banker-Jan. 13. Bu terworth. Ashton under- Lytme. car too spinner- Jan. 13 Jacob, Manchester. merchant -Jan. 13. Donor an, Liverpool, merchant-Jan. Id. Miles and Dawkins. Southampt mu. bootmakenr-Jau. 11. I. Wooster, Liverpool Street City. merchant -Jan. Id. H. Coker. Wood 'queer, Clwapsale, woollen warelionsemers-:Jan. 13. G. F. Siscr. Worcester, liuendraper -Jau. 13. Jobe Flood Dean Street. Westminster, surgeon-Jan. 13. J. Sioapson, Camberarll. licensed victualler-Jan. 13. R. Bainbridge. Leeds, oval stapler- Jan. 13. Chridue. Easteheap. spirit merchant- Jan m3. Ityaut, King Wiliam Street. Strand, bookie lec-Jau. 13. Matte and Moore Liverpool, merchaws -Jan. 13. J.

uu T. Fraukland, Liverpool. merchant -Jan. 13, Urquhart, Wellington Street,

Strand. merchant-Jan. 13, Fletcher. Cheetham, Lancashire, stuff-merchant-E. nd F. Mountford. Bath. drapers -Jan 13. Beerbohm amid Slaughter, Feuchurch Rom merchants-Jan. 13. Anti-ulna,, Great Budworth, Cheshire. salt- merchaut -Jon. 13 Williams, Wood Street. Cheapside. Manchester, wareltonseman-Jan. 13, Dearherg, Fore Street. silk-manufacturer -Jan. 13. Hayward. Manchester. Iwokseller-Jan, Scott, Wood Street. Cheapside. wollen ware-houseman- Jan. 13, Maguire. Liverpool, anchor-smith - Jan. 14. Spencer. Newcastle-upou Tyne. seriveuer-Jan. 17. Dodso, Iluaton, wool deear-Jan 18, Budd, Birmingham. cigar dealer -Jam 16, Wood, and Co. Denby Dale, Yorkshire, fancy cloth manul'acturers -Jan. 'A. Thorp. Mauchoster, tn.-reliant-Jan. 13. Starry. Charterhouse Street, engraver-Jan. 13, Whitehall, Poo Street. silk.mannfacturer-Jau. 13 Alnkin, Langley Street, Long Acre, currier-Jan, 13. Mills, London Wall, canal carrier.

W5f-CH SEQUESTRATIONS.

DRE4DALE, WILLIAM, and WILLIAM. Alva. woollen- manufacturers, Dec. 29. Jan 26, SUITI4 JAM Es. senior Leven. Friel:hire. shipownera. Dec. 28. Jan. 18. Toomaar, Sono, Greenock, coahmerchaut, Dec. 29. Jan. 19.