COMMERCIAL GAZETTE.

Tuesday, Jan. 26.

PARTNERSHIPS DISSOLVED.

Cochran and Co. Manchester; as far as regards G. B. Cochran—Flowers and Co. Wellim5ton Street, Strand, publishers—J. and J. Sculling, Union Street, Marylebone, furnishing-ironmongers—R. and J. Allison, Carlisle. ens-era—Musson and Barnes, Stone. Staffordshire, shoe-manufacturers—S. and J. Walker, Birmingham, Britannia metal-workers—Cooksey and Jukes. Westbromwich, nail-manufacturers—A. and E. Ward, Sheffield, edge-tool-manufacturers—R. and E. Howarth. Rochdale, wollen-ma- nufacturers—Butler and Co. Sheffield. file- manufacturers—Stoddart and Woodward, Kidderminster, carpet-mannfacturers—Ashton and Rothwell, Rochdale, woolstaplers- Smethurst and Taylor, Clapham Road, surgeons—Whalley and 'Aycock, Leeds. cloth- merchants—O. and R. Sager, Burnley. liuendrapers —Ogilvie and Co. Manchester, joiners—Hine and Justice, Collumpton, surgeons—Davies aodEverton, Lauca- shire, avoollendrapers—Corbey and Hambidge, Toweester, woolfEndrapers —Spencer and Co. Little Horton, worsted-spinners; as far as regards Spencer and Hutton— Broadhurst and Henson, Manchester. merchants—Jolly and Laing, GreatToaer Street. oinwarehousemen—Halford and Tupham. Mortlake, brewers—Andrew and Wilson, Manchester. architects—Cherry and Nicholson. Kingston-upon-Hull, bookbinders- Leake and Co. Allerton Bywater. Yorkshire, vessel-builders—Lewes and Clay, South Shields, brewers—Farraud and Malliscrn. Linthwaite, Yorkshire, dyers.

INSOLVENTS.

Courrow, Jens. Great Marylebone Street, cheesemonger, Jan. 25.

M'Grototor, ROBERT. Chester, grocer, Jan. 25. NAYLOR, JOHN, Manchester. wire-drawer, Jan. 22. SAONE:MESON. JAMES MONTAGUE, Harrison Street, Gray's Inn Road, house-agent,

Jr .. 25.

Burr. Josses( and EDWARD. Mortimer Street. linendrapers, to surreuder Feb. 2, March 9; solicitors. Messrs. Sweet aud Co. 13asiughall Street ; official assiguee. Mr. Gibson, Basinghall Street.

Darr:rem JOUR. Baltonsborough, Somersetshire, cattle-dealer, Feb. 5, March 9: so- licitors, Messrs. Vig1esworth and .Co. Gray's Inn; and Messrs. Naish and Kemp- thorue, Glastonbury. Dar. THOMAS STARLING, Eaton. Norwich. merchant. Feb. 4, March 9 : solicitors, Messrs. Clarke and Medcalf. Lincoln's Inn Fields ; and Beckwith and Co. Norwich. EDWARDS, JoSEPH. Hulme, builder, Feb. 9, March 9: solicitors, Mr. Appleby, Alder. manbury ; and Mr. Phillips, Manchester. GUY, Ctrs/sass ROBERT. Helaton. Curnwall, grocer, Jan. 29, March 9: solicitors, Messrs. Sandys and Pearson, Sergeant's Inn; and Messrs. Grylls and Hill, IIelston. HswIrr, JOHN, Liverpool, merchant, Feb. 6. March 9: solicitors, Mr. Deane. Chan- cery Lane; and Messrs. Forshaw and Blundell, Liverpool. Masa. and Co. Dewsbury, scribbling-millers, Feb. 2, March 9: solicitors, Mr. Hall, Aldermaubury ; and Mr. Holroyd, Dewsbury. Horrwssow, JOHN. Birmingham, baker. Feb. 9, March 9: solicitors, Messrs. Taylor rind Co. Bedford Row ; and Messrs. Ryland, Birmingham.

JAMES, Groaor. Bangor, druggist. Feb. 9, March 9: solicitors, Messrs. Watson and Fisher. King's Arms Yard ; and Mr. Johnston, Bangor.

M'Nziu., FORBES, Clement's Laue, general-merchant. Feb. 5, March 9: solicitor, Mr. Burbidge, Hatton Garden; official assignee. Mr. Edwards, Old Jewry.

PORTER. JOSEPH. Barnsley, callenderer, Feb. 9, March 9: solicitors, Mr. Perkins, Gray's Inn; and Mr. Shepherd. Barnsley. POULTON, Jossen senior, Leominster, bricklayer, Feb. 9, March 9: solicitors, Mr. Smith, Chancery Lane ; and Mr. Hammond. Leominster.

Pawn. ELIZABETH, Sunderland, grocer, Feb. 12, March 9: solicitors, Messrs. Ad- lington and Co. Bedford Row; and Mr. Davison, Sunderland.

PIrrr...ssru, EDWARD, Manchester. ale-merchant, Feb. 12, March 9: solicitors, Mr. Nethersole, New Inn; and Mr. Foster, Manchester.

Scowcaorr, JAMES. Haserfordwent. scrivener. Feb. 24, March 9: solicitors, Mr. Hastings. Harpur Street. Red Lion Square; and Mr. Rees, Haverfordwest. TILBURN. RICHARD, Doncaster. auctioneer. March 1, 9: solicitors, Messrs. Wigles- worth and Co. Gray's Inn; and Mr. Nicholson, Wash, Yorkshire. %moss Wistassi, Stanley Ferry. Yorkshire, innkeeper. Feb. 9, March 9: solicitors, Mr. Preston, Tokenlfouse Yard; and Mr. William. Wakefield.

DIVIDENDS.

Feb. 18. Halton, Charles Street, Westminster. tailor-Feb. 18, Simmonds, Bear Yard. Lincoln's Inn Fields, carpenter-Feb. 19, Gould, Cheapside, stay-manufacturer -Feb. 18. Taylor. Maiden Lane, King's Cross, stone-merchant-Feb. 17. Stovell and Maddox. Lower Gross-senor Street. upholsterers-Feb. 19, Potts. Stoke-upon-Trent, grocer-Feb. 18. Hawkes and Johnsou, Coventry. riband-manufacturers-Feb. 17, Corns junior, Birmingham, cabinet-maker-Feb. 25. Hutchinson. Brantley, York- shire, woollen cloth-manufacturer-Feb. 25. W. and J. Taylor, Macclesfield, silk-ma- nufacturers-Feb. 17. Wotherspoon. Liverpool.

CERTIFICATES

To be granted, unless cause be shown to the contrary, on or before Feb. 16. Sedgwick. Macclesfield, ironmonger-Brooke, Macclesfield. silk manufacturer-

Teals. Leeds. cabinet maker-Hall, Diggle-within-Saddleworth. paper-manufacturer -Braddock. Bristol, currier-Smith. Bartlett's Passage. Fetter Lane, stationer-Tho- mas. Bristol, hotel-keeper-Jones, Hauley, Staffordshire. chiva-mauufacturer -Johu- son, Macclesfield, silk-throwster.

SCOTCH SEQUESTRATIONS. ALLISON, JAMES, Elliuburgh, tailor, Feb. 2, March 2. Moamar, ANDREW', Glasgow. leather-seller, Jan. 29, Feb. 19. Mouses:, ROBERT, Glasgow, wool-agent, Feb. 1, 22.

Friday, Jan. 29.

esterssasturs DISSOLVED.

Jury and Peters, Exeter, gr cers -Hall and Cantrell. Chesterfield. mercers-Baker and Toogood. Goswell Street, grocers -Dudding and Cooke, Lincoln, attornies- M'Intesh and Bodeu, Manchester, calico-printers-H. and J. W. Cull. Ramsgate, statuaries -Peat and Polak, Nottingham. thread manufacturers-Adams and Durban. King's Road, nurserymen-Robinson and Bull, Lichfield, cabinet-makers-J. and T. Thornicraft, Studley, farmers -Charlesworth and Hirst, Wakefield. tailors-J. and

M'. S. Corrock, King Street, Cheapside, robe-makers-James and Maurice, Bristol, surgeons-Roberts and Co. Plassissa, Denbighshire, iron masters; as far as regards H. Roberts jun.-Williamson and Co. Leeds, spinners; as far as regards J. and B. Williamson-Baker and Cremes. Chelmsford, auctioneers-Brodie and Atkinson, New Sarum. nine-merchants-Whitlow and Robinson. Manchester, dealers in lace-Good- rick and House, Berkeley Square, builders-Law and Co. Lutterworth, Leicestershire, bricklayers; as far as regards R. Law. senior-Attridge and Freeman, Botolph Lane. grocers-A, and J. Latham, Halos, Yorkshire. farmers-Gates and Silverlock, Chi- chester, grocers - Slater aud Ashworth, Lane Side, Lancashire, coitou-spinuers- Montague and Church, Gloucester, ironmongers-Waterfall and Co. Dronfield, Derby- shire. colliers-Ritson and Fowler, railroad-contractors-Humphage and Martin, Bris- tol, chemists-Rowe and Brooks, K lug Street, Holborn, auctioneers-Sharman and Gomm. Birmingham, coal-factors-Whittaker and Whitelegg, Manchester, cotton- dealers-Paul and Etheredge,Fridav Street, shawl manufacturers-Greenwood and Co. Keighley, worsted-spinners-Bazeley and Co. Ilayle Copper House, Ceruwall, met.- chants-Mancel and Dalgety, Poultry. proprietors of the "London and Paris Agent." INSOLVENTS.

SPENCER, JAMES MICHAEL, Tavistock Street. Covent Garden, linendraper, Jan. 27. TAYLOR. THOMAS and FREDERICK. Tonbridge Wells. plumbers, Jan. 27. WORSFOLD, Wausau. Nassau Street. coach-smith, Jan. 27.

BANKRUPTCIES ANNULLED.

Boom. THOMAS, Sand Beds. Yorkshire, innkeeper. Descues, THEODORE AUGUSTUS, Edward Street, Portman Square, merchant.

BANKRUPTS.

Bsrassose, JAMES. Ovenden, worsted.stuff-mannfacturer.to surrender Feb. 23. March 12: solicitors, Messrs. Jaques and Edwards, Ely Place; and Mr. Mitchell, Halifax. BENNETT, THOMAS, Copthall Buildings, bookseller, Feb. 11, March 12: solicitors. Messrs. Fry and Co. Cheapside ; official assignee, air. Clark. New Broad Street.

Burrousev. ALBERT DAVID, Gracechurch Street, tailor, Feb.9, March 12: solicitor, Mr. Andersen, Cornhill ; official assignee. Mr. Green, Aldermanbury.

BRADLEY, WILLIAM, Selly Oaks Worcestershire, chemist, Feb. 5, March 12 : solicitors, Mr. Chaplin, Gray's Inn Square ; and Messrs. Stubbs and Hollings, Birmingham. CHALK, JOHN ALFRED, Vauxhall Road, bill-broker. Feb. 5, March 12: solicitors, James and Graham. Old Jewry ; official assignee, Mr. Whitmore, Basiugliall Street. COLES, GEORGE junior, Portsmouth, coachmaker, Feb. 5, March 12: solicitors, Mr. Devereux, Portsmouth; and Messrs. Watson and Sons. Bouverie Street.

FRANWS, GEORGE, Newcastle-upon-Tyne, hatter, Feb. 22, March 12: solicitors, Messrs. Nicholls and Son, Cook's Court ; Mr. Newbigin, Kent ; aud Mr. Chartres, Newcastle-up ti-Tyne.

Joists, JAMES, Staies, linendraper, Feb. 11, March 12: solicitors, Messrs. Jones and Sou. Size Lane ; official assignee. Mr. Graham, Basinghall Street. LANCHESTER, THOMAS, South Biddock. Durham, ship-builder, Feb. 5. March 12 : so- licitors, Mr. Compton. Church Court. Old Jewry; and Mr. Burn, Sunderlaud. LATRAM. Wisstam, Halifax, linendraper, Feb. 4, March 12: solicitor, Mr. Lloyd, Cheapside. Mitts, Some Marmots and WU.LIAM BILLTNOTON, Great Berkhampstead, brewers, Feb. 11, March 12: solicitor, Mr. Peachy, Salisbury Square; official assignee. Mr. Clark, New Broad Street.

Msarusow, Wrtrami, Fenchurch Street, stationer. Feb. 5, March 12: solicitor, Mr. Abbott. Bueklersbury ; official assignee, Mr. Abbott, King's Arms Yard. NORFOLK, JOSEPH and Joust, Leeds, dyers, Feb. 11, March 12: solicitors, Messrs. Hawkins, New Boswell Court ; and Messrs. Atkinson and Co. Leeds.

NorL(oz, HENRY, Kingston-upon-Thames, builder, Feb. 6, March 12: Messrs. Robiuson, Queen Street Place, Southwark Bridge; official assignee, Mr. Alsager. Birchin Lane. Roenssos. THOMAS, Heaton Norris, Lancashire, provision-dealer, Feb. 9, March 12: solicitors, Messrs. Bower and Back, Chancery Lane; and Mr. Harrel), Stockport.

SERGEANT, EDWARD. Barrow, Lincolnshire, draper, Feb. 10, March 12: solicitors, Messrs. Makinsou and Sanders, Temple; and Mr. Foden, Leeds.

Towssr:■to, Jour: and CHARLES, Leeds. joiners, Feb. 11, March 12: solicit rs, Messrs. Rubinson and Barlow, Essex Street. Strand; and Mr. Middleton. Leeds.

DIVIDINDO.

Feb. 19, W. and J. Smith. Hatton Garden, cabinet-makers-Feb. 19, Kirkman, High Street. St. Giles. brewer-Feb. 11, Farnworth, Dowgate Wharf, Upper Thames Street, tin-plate-merchant-Feb. 20. Grant, Haymarket, clockmaker-Feta. 20, Hall, Hackney Road, baker-Feb. 20, Esdaile, Manchester, hatter-Feb. 22, Bennett, Chel- tenham. corn-merchant-Feb. 22, Griffiths, Great Malvern, Worcestershire, draper- Feb. 25, Sedgwick, Macclesfield. ironmonger-Feb.16, Cormie, Burslem, Staffordshire, earthenware-manufacturer-Feb.22, Corry, Yeovil, Somersetahire, glove-manufacturer

-Feb, 23. Britton and Briscoe, Darlington, Durham. linen-manufacturers-Feb. 22, Permit. Yeovil, Somersetshire, wine-merchant-Feb. 23. Kerr, Haslingden. Lan- cashire, draper-Feb. 23, J. Hill, Wisbeach St. Peter's, Cambridgeshire. and T. Hill, Peterborough, Northamptonshire, merchants.

CERTIFICATES,

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

H. and J. Gibbs. Birmingham. button makers-Chapman, Birmingham, grocer- Strands, Pump Row. Old Street Road, coach builder-Buckett, Oeerthorpe, Northamp- tonshire. sheep-salesman -Gray. Tunstall. Staffordshire, grocer-Finch. Newbury, Berkshire, cabinet-maker-Forsell. Leicester. hosier-Kay and Kendall. Douglas, York, New Brunswick, brewers-Pasamore, Teigumouth, Devonshire, lineudraper.

SCOTCH SEQUESTRATION.

SYME, Josh, Edinburgh, draper, Feb.5, 26.