COMMERCIAL GAZETTE.

Tuesday, March al.

PARTNERSHIPS DISSOLVED.

Norman and Co. Liverpool, woollendrapers-Jutsnm and Co. Aldgate High Street, butchers-Hawkins and Smith, Bristol, surgeons-Smith and Co. Leeds, share-brokerS -A. H. and W. P. Butterfield, Ilitchin, bricklayers-BinglegAnd Pettigrew, Duke Street, Grosvenor Square, tailors-White and Rouse, Exeter, painters-Allatt and Manuel, Sheffield, cabinet-makers-Lewis and Lowe, Castle Court, Cornhill, newspaper- agents-Cripps and Co. Cursitor Street, Chancery Lane, sword-enders-Peel and CUT, Gesell and Heronry, near Wakefield, chemists-Coates and Loveday. Wakefield, jewellers-W. and W. S. Young, Oxford Street, hatters-J. and W. Cooper, Comhill, preserved provision merchants-Butterworth and Sons, Wood Street-Boyle and Co. Manchester, stock-brokers-Dean and Williams, Liverpool, flax-spinners-Capstick and Bass, Portman Place, Edgeware Road, furnishing-warehousemen-Bamford and Stell, Rochdale, cotton-rnanufacturers-Joyce and Church, Thatcham, carpenters-Burrell and Paterson, White Hart Court, Lombard Street, attornles-Helliwell and Davis, Halifax, share-brokers -Pool and Cooper, King's Place, Commercial Road East, slop. sellers-T. and S. Cane, Deaden Essex, wheelwrights-Patteson junior and Huddle- ston, Threadneedle Street, stock-brokers-Westmacott and Co. Cheapalde, seedsmen- Cowell and APLaurin, Leeds, stock-brokers-Gowbuid and Harbottle, Newcastle-upon- Tyne, drapers-Hayward and Macdonald, Liverpool-Birkett and Foster, Liverpool, attornies- Park and Armstrong, Gravesend, surgeons-R. and B. lirwlck, Foster Lane, wine-merchants-Ball and Morris, Spalding, apothecaries-Lano and Lock, Portland, stone-merchants ; as far as regards W. Lock junior.

BANRUPTS.

Beaaerr, JOHN CHARLES, Strand, carver, to surrender April 3, May 8 : solicitor, Mr: Taylor, Moorgate Street ; official assignee, Mr. Alsager, Birchin Lane.

BearLierr, THOMAS JOHN MOTSET, Pall Mall East, bill-broker, April 7, May 12: soli- citors, Messrs. Pocock and Marston, Norfolk Street, Strand ; edictal assignee, Mr. Pen- nell, Guildhall Chambers.

Coucanex, CHARLES, Hammersmith, brickmaker, April 6, May 9: solicitor, Mr. Jones, Clifford's Inn ; official assignee, Mr. Follett, Sambrook Court. DORLING, EDWARD, Ipswlch, Berlin wool-dealer, April 9, May 11 solicitors, mesas. Reed & Langford, Friday Street ; official assignee, Mr. Turquand,Old Jewry Chambers.

REMINGTON, HENRY, Nottingham, glove-manufacturer, April 14, May 8: solicitors, Messrs. Freeth and Rawson, Nottingham ; Mr. Hodgson, Birmingham ; official asaignee, Mr. Valpy, Birmingham.

EDMOND, WILLIAM:and THOMAS, and WHIM, ROBERT, Liverpool, merchants, April Ire May 1 : solicitors, Mr. Abbott, Charlotte Street ; Messrs. Atkinson and Co. Manchester; official assignee, Mr. Hobson, Manchester.

ELKINS, VALENTINE, Southampton Place, Easton Square, coach-maker, April 14, Mei 15: solicitor, Mr. Fiddey, Temple; official assignee, Mr. Groom, Abehurch Lane. Ennis, JAMES ROBERT, Houndsditch, brasafounder, April 7, May 11: solicitors, Messrs. Lawrence and Mews, Bucklersbury; official assignee, Mr. Graham, Coleman St. BAYARD, JAMES ROGER, Litununider, Breconshire, commission-agent, April 23, May 15: solicitor, Mr. Phlllpotts, Cardiff; official assignee, Mr. Miller, Bristol. HIRST, Jens, and Gasmen, JOSEPH, Dewsbury, cloth-dressers, April 13, May 4; so- licitors, Messrs. Williamson and Co. Veruiam Buildings ; Mr. Caries, Leeds ; official assignee, Mr. Hope, Leeds.

Howe, WILLIAM, Boxford, Suffolk, bricklayer, April 7, May 12 : solicitors, Messrs. Galsworthy and Nichols, Cook's Court, Carey Street ; Mr. Salmon, Bury St. Edmund's ; official assignee, Mr. Pennell, Guildhall Chambers.

KELLY, MICHAEL, Liverpool, provision-dealer, April 24, May 15: solicitors, Vincent and Sherwood, Temple ; Mr. Jones, Liverpool ; official assignee, Mr. Turner, Liverpool. NEWTON, LANCELOT, Gutter Lane, warehouseman, April 14, May 12: solicitor, Mr. Henaman, Basing Lane ; official assignee, Mr. Edwards, Old Jewry. ROWBOTHAM, Thomas Karrwowniv, Huddersfield, bookkeeper, April 13, May 4 : soli- citors, Mr. Lever, King's Road, Bedford Row • Mr. Robinson, Huddersfield ; Mr. Sanderson, Leeds ; official assignee, Mr. Hope, Leeds.

Scorr, Jona, Newcastle-upon-Tyne, fruiterer, April 6, May 25 : solicitors, Messrs. ChIsholme and Co. Lincoln's Inn Fields; Mr. Berle, Newcastle-upon-Tyne ; official assignee, Mr. Baker, Newcastle-upon-Tyne.

SPAUL, Joax, Beer Lane, Lower Thames Street, wine-merchant, April 8, May 14: Solicitor, Mr. Philp, Great St. Helen's ; official assignee, Mr. Bell, Coleman Street.

DIVIDENDS.

April 22, Jenkins, Crown Place, Old Kent Road, currier-April 22, Pulvertoft and Calthrop, Pembrey, Carmarthenshlre, fronmasters - April 21, Hill, Hammersmith, victualler-April 21, Waddell, Lime Street, ship-broker-April 22, Bonner, spawns. scrivener-April 17, Stephen, Skinner's Place, Sims Lane, scrivener-April 21, Newton, Bury Street, St. Mary Axe, merchant-April 21, Musgrove, Birmingham, woollen- draper-April 24, Alexander and Richards, Upper Clifton Street, Finsbury, hardware- men-April 22, Hallway Dover, ironmonger-April 27, E. and T. Oldham, Chelten- ham, builders-April 23, Lowthin and Brinley, Newcastle-upon-Tyne, printers-April 28, Henderson, High Crosby, Cumberland, horse-dealer-April 23, Hansen, Newcastle- upon-Tyne, merchant. CERTIFICATES To be granted, unless cause be shown to the contrary, on the day of meeting. April 22, Coe, Site Lane, Bucklersbury, money-scrivener-April 22, Donning, Mich- bourne Street, watchmaker-April 22, Hawley, Brunswick Parade, Barnsbury Road, cheesemonger-April 22, Gunn, Clem, Suffolk, corn-dealer-April 22, Eedie, Chancet7

Lane, bookseller-April 22, Howell, Queen's Head Passage, Relegate Street, hotel- keeper-April 22, Saunders, Burton-upon-Trent, brewer-April 29, Blackmore, Cork Street, tailor-April 22, Challen, Odiham, brewer-April 23, Longridge, Sunderland, ironmonger-April 21, Payne, Liverpool, chronometer-manufacturer-April 22, Frost, Back Lane, Kingsland Green, coffee-dealer-April 23, Oakley, Southampton, seedaman -April 23, Flicker, Southampton, Innkeeper-April 21, Fisher, Ordnance Road, St• John's Wood, commission-agent-April 22, Wren, Preston, share-broker-April 24, Kil- patrick and Smith, Liverpool, rope-manufacturers.

To be granted unless cause be shown to the contrary on or before April 21.

Miller. Southampton, eordwainer-Wilks, Leeds, builder-Ibbotson, Sheffield, mer- chant-Palmer, Feltwell, Norfolk, druggist-Wood junior, Leeds, wine-merchant- Hodgson, Liverpool, bookseller-Osborn, Exeter, whipmaker-Agars, Kingston-upon- Hull, woollendraper-Sturley, Southern, Warwickshire, organ-builder-Gee, Leeds, linendraper-Lenormand, Regent Street, milliner-Ratnett, Cambridge, tailor.

DECLARATIONS OF DIVIDENDS.

Blinkhom, Little Bolton, chemist ; first die. of 2s. 31d. April 14, or any subsequent

Tuesday ; Mr. Fraser, Manchester-Gainer, Stonchouse, Gloucestershire, dyer ; die. of 2s. 3d. April I, or any subsequent Wednesday ; Mr. Hutton, Bristol-Newman, Nor- ton, Gloucestershire, horse-dealer ; die. of 3s. Id. April 8, orany subsequent Wednesday; Mr. Hutton, Bristol-Watts, Bath, chemist ; die. of M. April 1, or any subsequent Wednesday; Mr. Hutton, Bristol-Young, Newport, Monmouthshire, 8111p-builder; &v. of Ild. April I, or any subsequent Wednesday ; Mr. Hutton, Bristol-Moore, Tam- worth, draper ; div. of 2s. 3d. April 3, or any subsequent Friday ; Mr. Follett, Basing- hall Street-Herring. Cecilia Place, Spa Road, builder ; div. of Is. 3d. April 3, or any subsequent Friday ; Mr. Follett, Basinghall Street-Baseley, High Street, Southwark, cheesemonger ; div. of 2gd. April 3, or any subsequent Friday ; Mr. Follett, Basinghall Street-Baldwin, Liverpool, warehouseman ; div. of W. 4d. April 3, or any subsequent Friday; Mr. Follett, Basinghall Street-Yates, Stafford, banker ; fourth and final div. of 3s. 8d. any Thursday; Mr. Christie, Birmingham.

SCOTCH SEQUESTRATIONS.

Kamm, E., and Pothole, A., Glasgow, printers, April 3, 24. Law, J., Kilmarnock, Innkeeper, April 4, 25.

• 31Acenuecoa, PoLsom, and Co., Glasgow, publishers, April 3, 24. OaR, J., Glasgow, victualler, April 6, 27. Swim, D., Dundee, writer, April 8, 29.

Friday, April 3.

PARTNERSHIPS DISSOLVED.

Lyall and Co. Calcutta ; as far as regards C. Lyall-Lyall and Co. London ; as far as regards C. LyaU-Holroyd and Co. Manchester, warp-sizers-Whittaker and Lees, .Ashton-under-Lyne, coal proprietors-Underwood and Son, Vero Street, Oxford Street, woollendrapers-Bradley and Johnstone, Sheffield, coach-builders-Grierson and Co. Huddersfield, share-brokers-G. S. and F. S. Phillips, llorselydown, tailors-W. and J. Jackson, Stoke-upon-Trent, drapers-Evans, Brothers, Bristol, milliners-J. and T. H. Spencer, Hastings, linendrapers-Galt and Son, Portsmouth, naval tailors-Bennlon and Jones, Ironbridge, Shropshire, cabinet-makers-Dodd and Smith, Reading, attor- riles-Oldham and Son, Wallingford, Berkshire, tailors -Spencer and Co. Leicester, coal-merchants-Omerod and Sons, and Hanson and Ornerod, Halifax, wine-merchants and brewers-Maples and Bladon, Old Broad Street, commission-merchants-Wood and Co. Sheffield, penknife-manufacturers ; as far as regards J. Mawson-Noll and Bevan, Milford Wharf, Strand, coal-merchants-Slaney and Jelly, Little Tower Street, colonial-agents-Brown and Co. Princes Street, Hanover Square, tailors ; as far as re- gards H. Verey-Cooke and Co. Nottingham, lace-singers--Henderson and Co. Gutter Lane ; as far as regards T. Henderson-Hollins and CO. Pleasley, Derbyshire, cotton- spinners ; as far as regards S. Siddon -Cockburn and Co. Glasgow, wine-merchants ; as far as regards L. M. Kerr. BANKRUPTS.

Arson, Henze, and Hera, JAMES Newgate Street, woollendrapers, to surrender April 16, May 21 : solicitors, Messrs. Everest and Co. Hatton Garden ; official assignee, Mr. Johnson, Basinghall Street.

BRADFORD, WILLIAM GEORGE, Bucklersbury, tailor, April 18, May 16 : solicitors, Messrs. Tatham and Son, Staple Inn ; official assignee, Mr. Green, Aldermanbury.

Coos, THOMAS MaseeLL, Bath, victualler, April 20, May 15 : solicitor, Mr. Mand- ford, Bath ; official assignee, Mr. Hutton, Bristol.

Dorms:La, ABRAHAM and MARK, Slough, ironmongers, April 9, May 15: solicitor, Mr. Taylor, Moorgate Street ; official assignee, Mr. Belcher, King's Arms Yard.

DUST, Joan', Upper Street, Islington, carpenter, April 17, May 21 : solicitor, Mr. Wright, Grscechurch Street ; official assignee, Mr. Bell, Coleman Street Buildings.

DYKES, ELIZABETH SMITH, Bamford, basket-maker, April 18, May 23: solicitors, Gads- den and Co. Furnival's Inn ; Flower, Romford ; official assignee, Green, Aldermanbury.

FoasaaLL, THOMAS, Doddington Grove, Kennington, surgeon, April 11, May 23 : soli- citor, Mr. Bisgood, Carey Street ; official assignee, Mr. Green, Aldermanbury.

Hither, Thomas, Liverpool, draper, April 30, May 19: solicitors, Mr. Walker, Feral- Tara Inn; Mr. Bradley, Liverpool; official assignee, Mr. Bird, Liverpool.

HOLMES, JOSEPHMICHARD, Poplar, brewer, Apri119, May 11 : solicitor, Mr. May, Queen Square ; official assignee, Mr. Graham, Coleman Street.

MAlsLAND, llama; Hazel Grove, within Deaden, Cheshire, silk-throwater, April 14, May 20: solicitors, Mr. Coppock, Cleaveland Row, St. James's ; Messrs. Coppock and Woollam, Stockport ; official assignee, Mr. Fraser, Manchester.

Mows, Josue, Manchester, auctioneer, April 16, May 12 : solicitors, Messrs. Gregory and Co., Bedford Row • Mr. Cooper, Manchester ; official assignee, Fraser, Manchester. OLIVER, MICHAEL, I:ongtown, Cumberland, innkeeper, April 20, May 25 : solicitors, Messrs. Mounsey and Gray, Staple Inn ; Mr. Mounsey, Carlisle ; Mr. Hoyle, Newcastle- upon-Tyne; official assignee, Mr. Wakley, Newcastle-upon-Tyne.

PILE, WILLIAM, Lower Thames Street, victualler, April 11, May 16: solicitor, Mr. Dnpleix, Lincoln's Inn Fields ; official assignee, Mr. Follett, Sambrook Court.

Smarm, Tuomas GitAvEs, Leeds, woollen-cloth-merchant, April 13, May 4: solicitors, Strangways, Bernard's Inn ; Wiseman, Leeds ; official assignee, Mr. Kynaston, Leeds.

WATEINSON, Hexer, President Street East, carpenter, April 17, May 21 ; solicitor, Mr. King, Finsbury Circus ; official assignee, Mr. Bell, Coleman Street Buildings.

WILLIAMSON, JOHN, Manchester, brickmaker, April 14, May 20: solicitors, Messrs. Gregory and Co. Bedford Row ; Catterall, Preston ; official assignee, Cott, Manchester.

WITHERS, Jenne, Bushey, Hertfordshire, sheep-dealer, April 1, May 12: solicitors, Mr. Sanger, Temple ; Messrs. Cowley and Son, Watford ; official assignee, Mr. John- son; Baslughall Street. DIVIDENDS.

April 24, Olden, New Sarem, grocer-April 24, Jameson, Yarn, Yorkshire, surgeon- April 27, Graham and Co. Cheapside, calico-printers-April 25, J. and J. J. Ashley, Regent Street, bankers-April 27, Stafford, Warnford Court, share-agent-April 25, Calway, Tooley Street, draper-April 27, Barnes, Aldborough, wine-merchant-April 28, Fox, Canterbury, wine-merchant-April 29, Fowler and Linthorne, Little Tower Street, tea-dealers-April 28, Brown and Co. New Broad Street, merchants-April 30, Newhouse, Huddersfield, plumber-April 28, Hill, Birmingham, currier-April 28, Wright, Birmingham, cabinet-maker--April 27, Phipson, Birmingham, button-maker. CERTIFICATES-robe granted, unless cause be shown to the contrary, on the day of meeting.

April 24, Jones, Canterbury, wine-merchant--April 24, Poulton junior, Luton, Bed- fordshire, straw-hat-manufacturer-April 24, Crook, Seal, Kent, grocer-April 28, Holder, London, merchant-April 28, Darby, Charles Street, Weatbourne Terrace, builder-April 28, If. and T. A. Butterfield, Royston, linendrapers-April 27, Goddard, Leicester, tea-dealer-April 27, Donella, Worship Street, cabinet-maker-April 27, Hag- gett, Greenwich, builder-April 27, Ashton, Pickering, spirit-merchant-April 24, Wat- son, Gateshead, bookseller-April 28, Wingfield, Rotherham, brewer-April 27, Parnell, Manchester, lumen.

To be granted unless cause be shown to the contrary on or before April 24.

Findley, Manchester, plasterer-Ward, Belton, Rutlandshire, farmer-Kelsey, Man- chester, joiner-Tomkles, Manchester, fellmonger-Gee, Leeds, llnendraper.

DECLARATIONS OF DIVIDENDS.

White, Gravesend, draper; first div. of Is. 8d. April 4, or any subsequent Saturday; Mr. Edwards, Old Jewry-Hicks, tipper Thames Street, drug-grinder; first div. of 6s. April 4, or any subsequent Saturday ; Mr. Edwards, Old Jewry-Alderion, Brighton, tutor; first div. of Is. ld. on new proofs, April 4, or any subsequent Saturday ; Mr. Edwards, Old Jewry-Sawyer, Lewes, tailor ; first div. of 43. 6/1. April 4, or any sub- sequent Saturday ; Mr. Edwards, Old Jewry-Spofford, Chatham, linendraper ; first die. of 7s. Id. April 4, or any subsequent Saturday ; Mr. Edwards, Old Jewry-Low- ther, Queen's Row, Pentonvllle, builder; first div. of 3s. April 4, or any subsequent Saturday ; Mr. Edwards, Old Jewry-Webb, Oxford, apothecary ; first dividend of 20s. April 4, or any subsequent Saturday ; Mr. Edwards, Frederick's Place, Old Jewry- Olbb, Liverpool, soap-manufacturer; second div. of Is. bid. April 6, or any subsequent Monday ; Mr. Turner, Liverpool-Dyson, Sheffield, seithe-manufacturer ; die. of 34.3d. any Wednesday; Mr. Freeman, Leeds-Houldsworth, Halifax, worsted-spinner; fur- ther die. of lid. any Wednesday ; Mr. Freeman, Leeds-Ibbotson, Sheffield, merchant ; div. of 33. 4d. any Wednesday ; Mr. Freeman, Leeds-Crich, Sheffield, maltster; div. of Sid. any Wednesday ; air. Freeman, Leeds-Gillett. Bradford, Yorkshire, dyer ; first div. of Is. 8d. any day after April 6 ; Mr. Young, Leeds-Parkinson, Leeds, wine- Merchant ; first div. of 91d. every day ; Mr. Young, Leeds.

SCOTCH SEQUESTRATIONS-AITKEN, W. T., Glasgow, share-broker, April 10, May 8— 11.1LLta, J., Dundee, coal-merchant, April 9, May 7.