COMMERCIAL GAZETTE.

Tuesday, Dec. 26. PARTNERSHIPS DISSOLVED. Bosworth and Parr, Leicester. drapers-Williams and Henderson, Margaret Street. milliners-Mather and Moore. Manchester. calicomriutets -Preston and Co. Salford, brewers-Reed and Blarney, Sithney, Cornwall, woolstaplers-Wartuaby and Co_ Wale, attornies; as far as regards C. E. Dampler-Weatherley and Davis. Ferdinand Street, Camden Town, trimming manufacturers - Paget and Reynolds, Bury Street, St. James's, booksellers -Eiden and Co. Southampton, drapers-Chase and Whaites. Norwich, wine merchauts-llanigau and Walker. Hammeramith, schoolmasters -Bry- Rut and Feuoulliet, Wellington Road. Regent's Park. surgeons-Parkinson laud Co. Lancaster, etouemasons-Lyeette and Costa. Manchester, calico printers-Paine and Verrall, Lewes, teadealers -Hawkins and Chaplin. Beech Street, pawnbrokers-Bell and Co. Leighton Bedard, drapers-Machin and Sons. Wetherby, Yorkshire. cutlers - J. W. sad L. F. Tatham. Barustaple. chamists-Roberts and Dunnallow, Parker's Bow. Bermondsey, wheelwrights-Capel and Co. Pope's Head Alley, stockbrokers- Webster and Horton, Worcester, rope manufacturers-Rodger and Gregg, Greenock, cloth-merchauts.

[la the dissolution of partnerships extracted from Friday's Gazette, the house of Gandult1 and Co. as merchants, of Throgmo. ton Street, should only be representedas having dissolved so far as Philip Novelli is concerned.] DECLARATIONS OF INSOLVENCY TINDER THE NEW ACT.

Brink worth. Chippenham. baker -M'Whirter. Leeds. railway guard-Pryde. Birken- head. joiner-Moreton. Shrewsbury. draper's assistant -Akehurstjunior, Brighton. ent of busiuess --Danvers, Beaumont Square, Stepney, coal nierchaut-Roberts. Wickwsz. Gloucestershire, farmer-Hunter, Bristol, grocer - Male. Aston, bookbinder-Newport. Little Msunt Street. Nee-legion. clerk-Welch, Dean Street, Soho-Woolley. Trinity Court. Aldersgate, luggage van guard-Fawkner. Kidderminster, furniture dealer- Pedley, Claremont Place, Pentoaville, bottled beerdeater-Outhwaite, Susannah Row, Curtain Road. cabluet maker - Barge, Lamb's Coudnit Passage, cabinet maker- Priest. Mielerton, Nottinghamshire joiner -Miles. CadoxtonajudatBarry. Glaulorgan- shire, grocer —Mayor. Liverpool. draper-Hayes, Manchester. booth keeper a assistant-

- Holmes. Sheffield, scissor manufacturer -Holt, Huddersfield, cloth drawer -Tyler. Cheltenham. cellannau - Burrow. Chard, farmer -Sykes. Almoud'inry, out of business -Wych. Cheadle. Cheshire, publican - Ileathom, Ripley, baker - Waller, Great Carter Lane, fruiterer.

INSOLVSNT.

Futa.ea. Wmassir, Cotton Street, Poplar, coal merchant, Dec. 26.

BANKRUPTS.

BERKELEY, Hiatus, -Narrow Street, Limehouse, coal merchant, to surrender Jan. 4. Feb. 6 : solicitor, Mr. Jordeson, St. Maryiat-Hill; official assignee, Mr. Turqnaud. Old Jewry.

CHAMBERLAIN, Wizmast. Peckham, liaendraper, Jan.5. Feb. 2: solicitors, Messrs. Sole. Aldermanbury; official assignee, Mr. Pennell. Basiogball Street.

CORNISH. hum, Brtdpurt. paister, Jan. It. 31 : solicitors, Mr. Brace, Surrey Street. Strand ; Mr. Nicholette, Bridport; and Mr. Stogdon, Exeter; official assignee, Mr. Hirtzel. Exeter.

Dossers, JOHN. Old Gravel Lane, Ratcliff Highway. ship carpenter, Jan. 5, Feb. 2: solicitors. Messrs. Hughes and Co. Backlersbury ; official assignee, Mr. Alsager, Bit-chin Lane.

EVERSHED, RICHARD. PIllbOTCRIgh, timber merchant. Jan. 12, Feb. 8: solicited. Messrs. Hill and He slit, Throgmorten Street; and Mr. Daintrey, Petwurth; official assignee, Mr. Graham, Coleman Street.

Harts Weimer,. Stoke Golding, Leicestershire, farmer, Jau. 10, Feb. 6; solicited. Mr. Jarvis. Hinckley; and Mr. Iteece, Birmingham ; official assignee, Mr. Christie, Binniugham.

HANCOCK, THOMAS, Canterbury, coachsmith. Jan. 4. Feb. 2: solicitors, Messrs. Richardson and Talbot. Bedford Row ; and Messrs. Sankey and Sladdeu. Cauterhury; official assignee. Mr. Belcher. King's Arms Yard. filesnencrrrom, Gamuts, Herbage, Leicestershire, baker, Jan. 10, Feb. 6: solicitals.' Mr. Jarvis. Hinckley; and Mr. Reece, Birmingham; offical assignee, Mr. !aim Birmingham.

HOLDEN, lures. Morningtou Crescent. Hampstead Road, builder, Jan. 4. Feb..11: solicitor, Mr. Joues, Church Court ; official assignee. Mr. Graham, Coleman Street.

JENKINS, Joie, Symoud's Street, Chelsea, cowkeeper, Jan. 10, Feb. 14: solicitor.' Mr. Dickinson, St. Martin's Place, Chariug Crass, official assignee, Mr. Johnson, Bainughail Street. MORRIS, THOMAS, De Beauvoir Square, Hackney, builder, Jan. 10. Feb. 8: solditer. Mr. Trott, Crowe Court, Threadueedle Street; official assignee, Mr. Turqusuad.DIA Jewry.

Neveroe. JOSEPH, Wolverhampton, locksmith, Jan. 6, Feb. 3: solicitor, Mr. Small- wood, Birmiugham ; official assignee, Mr. Bittlestou, Birmiagham. Pamela, Wizsmar, Morpeth, Northumberland, carrier, Jan. 10, Feb. B; solicitors, Messrs. Cox and Stone, Poultry; and Mr. Busby, Alnwick ; official assignee, Mr. Baker. Newcastle upon-Tyne.

Tnomesois, RuBSBT, Strood, draper. Jan. 6, Feb. 2: solicitor, Mr. Caitlin, Ely Place ; official assignee, Mr. Edwards, Old Jewry.

Wain, Cordite:4, Oxford. apothecary. Jan. 16. Feb. 2: solicitors, Messrs. Cook and Sanders. New Inn; official assignee, Mr. Edwards„ Old Jewry.

Welts, ANTHONY. Wickford, Essex, surgeon, Jan. 6, Feb. 2: solicitor, Mr. Lambert, Gray's inn; official assignee, Mr. White:lore, Basinghall Street.

DIVIDENDS.

Jan, 19. Miles, Newington Causeway. ironmonger-Jan. 19, Nutter, Paul Street, brewer-Jan. 19. Scott. Brick Hill Lane. Upper Thames Street. merchant-Jan. 16, Mayhew, Crutchedfriars, wine-merchant-Jan. 19, M'Kenzie. King's Arms Yard, merchant-Jan. 16. Widuall. Edgeware Road, stationer-Jan. 16. Foster, Hatheru, Leicestershire, tanner-Jan. 16, Grayling, Wappiug. tallowchandler-Jan. 16, Corp. Yarmouth, merchant-Jan- 16, Hawkins. Tottenham Court Road, draper-Feb. 2, Scott, Dewsbury, blanket manufacturer-Feb. 14, Ellis, Mansfield. brushmaker -Jan. 18, Swann. Fleetwood-ou•Wyre. bricklayer-Jan. 16. Herring. Newcastle upou-Tyne, merchant-Jan. 18, Bell, Newcastle upon Tyne. earthenware manufacturer- Jan. 17, A. and W. Allen, South Shields, drapers-Jan. 18. Harringtou and Pattiuson, Wood. bank, Cumberland, calico printers-Jan. 18, Ainsworth, Manchester, cotton spinner.

CERTIFICATES.

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

Jan. 16, Posit, University Street. surgeon-Jan. 16, Whitiugton, Great St. Helen's, merchant-Jan. 16, Pierce, Dean Street. Soho, victualler -Jan.16, Cowherd. Kendal, miller-Jan. 17. Bourne. Liverpool. corn factor-Jan. 19. Yowl aud Renuards, Liver- pool, cheese factors-Jan. 18, Porter. Nanta ich, tailor-Jan. 31, Messenger. Liverpool, corn-merchant-Jan. 29, Fisher. Selby, linendraper- Jan. 18. T. and W. Withell, Padstow, Cornwall, shipbuilders-Jan. 22. Wheldon, Dudley, clothier-Jan. 22, Drury, Dudley, victualler-Jan. 22, Bate, Dudley, ironmonger. To be granted. unless cause be shown to Me contrary, on or before Jan. 16.

Kay, Halton, Yorkshire, grocer-Ridgway, Manchester, merchant -Anderton Mau• cheater, calico priuter-Viucent. Edmonton, bookseller.

DECLARATIONS OF DIVIDENDS.

Ridsdale. Ileadingley, Yorkshire, stuff merchant; further die, of lid, and on new proofs, 6s. gid. on Jau. 4, or any subsequent Thursday; Mr. Freeman, Leeds-J. and W. Herring, Newcastle-upon-Tyne, timber merchauts; first div. on new proofs of 10.1. on Jan. 13. or any subsequent Saturday; Mr. Baker, Newcastle•upon-Tyne-Hodgson, Sunderland, tea dealer: first div. of 6s. on Jan. 13, or any subsequent Saturday: Mr. Baker, Newcastlerupon-Tyne-Fearon, Stamm ix. Cumberland, captain on half.pay ; first and final div. of 3s. 4.1. no Jan. 13, or any subsequent Saturday ; Mr Baker, New- castle-upon-Tyue-Lea is, Ilaverfordwest, cabinet maker: div. of Is. 8d. on Jan. 10. or any subsequent Wednesday ; Mr. Morgan. Bristol-Parry, Haverfordwest, draper ; div. of Is. on Jan. 10, or any subsequent Wednesday: Mr. Morgan, Bristol-Brad- bury, Stockport, woollen.rnanufacturer ; first div. of 2s. 6.1. on Jan. 2, or any sub- sequent Tuesday • Mr. Putt, Manchester-Rvle, Manchester, banker: third div. of 3s. on Jan, 1"6, or any subsequent Tuesday ; Mr. l'ott, Manchesier-Fernan- des and Sons, Wakefield, Yorkshire, corn millers: further div. of Is. on or after Dec. 27; Mr. Hope, Leeds-Smith, Leeds, ironfounder ; final div. of Is. on and after Jan. 2; Mr. Young, Leeds-Bullen, Liverpool, breu er ; first and second div. of 6s. and further div. of id. on Jan. 1, or any subsequent Monday: Mr. Turner. Liver- pool-Tarleton, Liverpool. merchant ; 13 divs, amounting to 18s. Pd. any Monday; Mr. Turner, Liverpool-Cullen, Liverp sal, merchant ; four dive, amounting to 3s. 61.1. on Jan. 1. or any subsequeut Monday;Mr. Turner, Liverpool-Sumner, Reading, builder ; final div. of Is. 6.1. on any Saturday; Mr. Green, Aldermanbury-Badcock, Shriveuham, Berkshire, grocer; first and final die of Is. 8.1. any Saturday; Mr. Green. Aldermanhury-Potts, Blackheath, builder ; final div. of 4.1. towards the first div. of 2s. 6d. any Saturday; Mr. Green. Aldermanbury-Casson, Liverpool, corn merchant: second div. of 10d. ou Dec. 27, or any subsequent Wednesday ; Mr. Follett, Liverpool- Sanderson, Leeds, woollen draper ; second and fival div. of 30. and further die. of 5s. 31.1. upon new proofs, on Jan. 4, or any subsequent Thursday ; Mr. Freeman, Leeds.

SCOTCH SEQUESTRATIONS.

JAMIESON, J Greenock, surgeon, Dec. 29, Jan. 19. Mawr/. J.. Dundee, manufacturer, Jan. 2, 23. SWAN, D.. Edinburgh, underwriter, Jan. 3. and 26. Wrcsox, W., Dundee, merchant, Dec. 29, Jan. 19.

Friday, Doe. 20. PARTNERSHIPS DISsOLvED.

Vickers and Co. Sheffield, spindle manufacturers; as far as regards W. Vickers - Naylor and Co. Sheffield, merchants; as far as regards W. Vickers -Mortimer and Hunt, New Bond Street, goldsmiths; as far as regards J. Mortimer-Barron and Durden, Standish, Gloucestershire, naptha distillers-Hartley and Woodhouse. Leeds, wine merchants- Whiskin and Starling. Old Broad Street, wine merchants -Matthews and Munro, Newman Street, Oxford Street. builders-Dodson and Mullen, Notting- ham, lace gassers-Bushman and Johnson, Regent Street, milliners-Johnson and Co. Ashton under Lyne, tailors-Troughton and Co. Harrington, Lancashire, lime burners--M'Cann and Co. Well Street, Wellelose Square, bootmakers - S. and S. Drakeford, Bedworth, Warwickshire, drucgists-J. and R. Bamford, Tottenham Court Road, coachmakers-Tuck and Adams, Wandsworth, silver platers-Bennet and Tupp Copthal Chambers, coal merchants-Gray and Beck, Nottingham, lace manufacturers -Moreland and Evans, Short Street, Shoreditch, iroufounders-Castendiecks, Sons, Mincing Lane, ship brokers-Milne and Co. Manchester, cotton dealers-Giblin and Co. Swaff ham Bulbeck. Cambridgeshire, merehauts-Gledstanes and Co. White Lion Court, Cornhill, merchants ; as far as regards C. D. Kerr -Ivey and Sons. Bristol, plasterers-J. and W. Craukshaw, Mellor Brook, Lancashire. cotton spinners-Gibson and Co. Bristol, hat manufacturers; as far as regards C. Payne-R. and M. Bromley, Goole, Yorkshire, ship chandlers-Godfrey and Co. Conduit Street, Regent Street, ladies' shoemakers ; as far as regards G. Godfrey.

BANKRUPTCIES ANNULLED.

PHILLIPS, J. Pinners' Hall Court, tailor.

Cowin.. D. Bennett's Place, Bethnal Green, silk manufacturer.

DECLARATIONS OF INSOLVENCY UNDER THE NEW ACT.

Lawson, Oldham, cabinetmaker-Mort, Bolton, out of business-Butcher, Witbnell, Lancashire, shopman-Oltou, Hansacre. Staffordshire. brickmaker-Lane. Notting Hill Square, boarding house keeper-Hallam, Skipton. Yorkshire, piece maker - Pycock, Atterby, Lincolushire, farmer-Cox. Capel St. Mary, Ipawicb, shopmau- Platts, Sheffield, out of business-Jeffs. Bristol, out of business,- Gompertz, Upper Kenniugton Green-Lea, Systoo. Leicestershire, out of employ-Lea, Systou. Leices- tershire, out of business-Hancock, North Curry, Sumersetshire, attorney-White, Shaftesbury. carpenter-Hardy. Halifax, labourer-Count de Wuits, Wellington Road, Regents Park, chamberlain- Heibuth, Shade ell, hardware dealer-Beams, Carlisle Place, Lambeth, clerk- Bedford, Halifax, stone dealer-Petheriek. Ragland. Mon- mouthshire, bootmaker-Setchell, Buckden. Huntingdonshire, butcher.

BANKRUPTS.

CARTER, Wittima CLAUDE, Ashford. Kent, druggist, to surrender Jan. 5, Feb. 7: solicitor, Mr. Manning, Craven Street, Strand; official assignee, Mr. Lackington, Cole- man Street Buildings. Coon, SAMUEL, Dudley, draper, Jan. 9, Feb. 6: solicitors, Messrs. Bourne and Wainwright, Dudley ; official assiguee. Mr. Valpy, Birmingham. Powett, CHARLES, Coventry, watch manufacturer, Jan. 9, Feb. 6: solicitor, Mr. Boyle, Coventry; official assignee. Mr. Valpy, Birmingham. PUGH, EvAN:Evertou, Lancashire, tailor. Jan. 12, Feb. 9: solicitors, Messrs. Ches- ter and Co. Staple Inn ; Mr. Hime, Liverpool ; official assignee, Mr. Cazenoye, Lit er- pool. REDSHAW, Trromes, Bourn, Lincolnshire, saddler, Jan. 8, Feb. 12: solicitors. Messrs. Gem and Co. Birmingham ; Mr. Thompson, Stamford ; official assignee, Mr. Whit- more, Birmingham. THOSIPSON, %Victims, Newcastle-upon-Tyne, merchant, Jan. 10, Feb. 19: solicitors, Messrs. Shield and Harwood, Queen Street, Cheapside; Mr. Watson, Newcastle-upu- Tyne; official assignee, Mr. Baker, Newcastte-upou-Tyne. VINE, TH.MAS WALTER, Peerless Row, City Road, Jan. 5, Feb. 9: solicitors, Messrs. Watson and Broughtou, Falcon Square; official assignee, Mr. Pennell, Basiughall Street.

WOLIAND, .10HR and WILLIAM, Exeter, turners, Jan. 15, Feb. 7: solicitors, Messrs. Keddell and Cu. Lime Street ; Mr. Stogdon, Exeter ; official assignee, Mr. Heruamau, Exeter.

DIVIDENDS.

Jan 19, Beck, Leadenhall Street, ship broker-Jan. 23. Baylis and Co. Gutter Lane, crape manufacturers-Jan. 23, Roberts, Broad Street Buildings, merchant-Jan. 23. Price and Co. Pilgrim Street. warehousemen-Jan. 23, Bull, Bucklersbury. mer• chant-Jan. 23. Sutton, Scarborough. master mariner-Jan. 25, Linford and Weeks, Canterbury, chemists-Jan. 26, Davies, Davies Street, Berkeley Square, apothecary -Jan. 23, Crambrook, Deal, draper-Jan. 30, Mime, Crompton, Lancashire, dealer -Jan. 23, Farr,Manchester, silk manufacturer-Feb. 1, Norman, Wadebridge, Coro. wall, grocer-Jan. 23, Walker, Poulton in the Fylde, Lancashire, grocer-Ian. 22 Cowherd, Kende, miller-Jan. 19. Hill, Newcastle upon Tyne, wine merchant-Jan. 18, Gordon, Liverpool, merchant-Jan. 23. Gordon and Co. Liverpool, merchants.

CERTIFICATES

To be granted. unless cause be shown to the contrary, 02 the day of %meeting.

Jan. 19, Kennedy, York Place, Vauxhall Road, stationer-Jan. 25, Hunt, Cork Street, St. James's Street, billiard table maker-Jan. 19, Pow, Newcastle upon Tyne, broker.

To be granted, unless cause be shown to the contrary. on or before Jan. 19.

Lister. Wolverhampton, wine merchant-Humble. Manchester. grocer-Hall, Bit. miugham. leather seller-Ryan. Strand, surgeon-Law and Co. Rochdale, flannel ma. nufacturers-Streader, Oldham, contractor.

SCOTCH SEQUESTRATIONS.

FRASER, C. Galsgow. merchant, Jan. 2, 30. litisteaazy, D. and A, Garve, Rossshire, contractors, Jan. 2, 30. almrsow. J. Kyleakin, Invernessshire, merchant. Jan. 8, Feb. 1. PAIIERSON, W. and D. Arbroath, merchants. Jan. 4,23. Waruessporor, G. Airdrie, merchaut, Jan. 3,23.