COMMERCIAL GAZETTE.

Tuesday, May 1.

PARTNERSHIPS DISSOLVED.

Duffield and Peniston, Leeds, cloth-tlnishers-Graham and Jefferson, Carlisle,meroers -Liddell, Brothers, Huddersfield, hoot-makers ; as fares regards T. Liddell--Lozell and Jackson, Maldon, linendrapers-Windley and Walsh, Nottingham, silkahrowsters- Rawstron and Cunliffe, Higher Booths, Lancashire, cotton-spinners-Lund and Cope- land, Liverpool, soap-manufacturers-Austin and Owen, King's Arms Yard, sioontate Street-J. and I. Frost, St. John's Square-Millership and 13amett, Oldbury, brick-mak- ers-Marryat and Sons, London ; as far as regards J. Marryat- Witham and Har- wood, Sheffield, whitesmiths-Stratham and Smith, Macclesfield, cotton-yarn-doublers -Sloan and Halting, Manchester, drapers-Jackson and Walker, Manchester, tea-des- lers-Froes and Co. Liverpool, wine-merchants-Gibbs and Ilyem, George Lane, East- cheap, ship-brokers-Lees and Bailey, Oldham, cotton-spinners-Porter and Butler, Chelmsford, a Inc-merchants-Wales and Co. Stoke-upon-Trent, miners ; as fax as re- gards G. and W. Herleston and S. Johnson-Orbell jun. and Parmenter, Great. Benny, Essex, millers-Haynes and Co. Coleman Street, builders; as far as regards D. Bona ley-Dickisou and Co. Little Tower Street, wine-merchanta-Gimson and Co. &sly- bridge, millwrights ; as far as regards T. Yates.

BANKRUPTS.

APPLETON, Wirmtast, St. Helen's, joiner, to surrender May 15, June 12: solicitors, Messrs. Norris and Co. Bedford how; Mr. Taylor, St. Helen's ; official assignee, Mr. Cazenove, Liverpool.

BESSELL, JOHN, Farringdon Street, glass-merchant, May 9, June 8: solicitor, Mr. Pritchard, Townhall, Southwark ; official assignee, air. Pennell, Guildlutli Chambers.

BISHOP, THOMAS, Marden, Herefordshire, cattle-dealer, May 15, June 13: solicitors, Messrs. Smith and Sons, Southampton Street. Bloomsbury Square ; sir. Hereford ; Mr. Suckling, Birmingham ; official assignee, Mr. Christie, Birmingham.

Booenza, RICHARD, Liverpool, boot-manufacturer, May 14, June 4; solicitors, Mr. Vincent, Temple ; Mr. Godfrey, Liverpool; official assignee, Mr. Morgan, Liverpool.

BURDIS, GEORGE, Newcastle-upon-Tyne, banker, May 8, June 12: solicitors, Messrs. Pringle and Co. King's Road, Bedford Row ; Mr. Phillipson, Newcastle-upon-Tyne; official assignee, Mr. Baker, Newcastle-upon-Tyne.

COLLINS, ROBERT CANNINGS, Bath, commission-agent, May 10, June 7: solicitors, Mr. Slack, Bath ; Mr. Midges, Bristol; official assiguee, Mr. Acraman, Bristol.

Caorrs, WILLIAM, Strand, coffee housmkeeper, May 9, June 14: solicitors, Messrs. Futvoye and Co. John Street, Bedford Stow; official assignee, Mr. Johnson, Baalnghall Street.

Ilitzsaro, HORATIO, Ewhurst, grocer, May 15, June 12: solicitors, Messrs. Lang- ham, Bartlett's Buildings, and Hastings ; official assignee, Mr. Groom, Abchurch Lane.

Lune, PHILLIPP SIGMUND Cnatsztax, Upper North Place, Gray's Inn Road, tailor, May 10, June 12: solicitors, Messrs. Nicholls and Doyle, Bedford Row ; offIcial as- signee, Mr. Whitmore, Basinghall Street. JORDAN, Joan, Birmingham, surgeon, May 15, June 12: solicitor, Mr. Sargent, Birmingham ; official assignee, Mr. Valpy, Birmingham.

RICHARDSON, GEORGE Lorraonse, Liverpool, cutler, May 16, June 8; solicitors. Messrs. Cheater and Co. Staple Inn; Mr. Hume, Liverpool; official assignee, Mr. Turner, Liverpool.

RIPLEY, ABRAHAM, and THORPE, CHAILLEB, Apperley Bridge, Yorkshire, dyers, May 17, June 8: solicitors, Messrs. liagglesworth and Co. Gray's ton; Messrs. J. and II. Richardson, Leeds ; official assignee, Mr. Freeman, Leeds.

ROBERTS sen., Jona, Lintits, Yorkshire, woollen-manufacturer, May 15, June 5 soli- citors, Messrs. Cragg and Jeyes, Bedford Row Mr. Hunt, Rochdale ; official assignee, Mr. Pott, Manchester. STENLAKE, BENJAMIN Covets, Tavistoek, watch-maker, May 10, June 6: solicitors, Messrs. Baker and Co. Lime Street ; Sir. Robins, Tavistock ; Mr. Stogdon, Exeter ; official assignee, Mr. Hernaman, Exeter. SWAN, Hone, High Street, Camden Town, draper, May 11, June 12: solicitor, Mr. Jones, She Lane, Bucklerabury ; official assignee, Mr. Cameo, Birehiu Lane. VAUGHAN, JAMES, Hereford, plumber, May 16, June 13: solicitors, Messrs. Smith and Son, Southampton Street, Bloomsbury Square; Mr. °willies, Hereford ; Mr. Suckling, Birmingham ; official assignee, Mr. Christie, Birmingham. WARREN, CHABLES HOLMAN, Fawley, Hampshire, surgeon, May 17, Jane 18: solid, tom, Mr. Paterson, Bouverie Street ; Mr. Mackey, Southampton ; official assignee, Mr. Graham, Coleman Street, WAY, Jos, Princes Road, Uxbridge Road, victualler, May 12, June 2: solicitors, Messrs. Martineau, Gray's Inn; official assignee, Mr. Follett, Sambrook Court,

DIVIDENDS.

May 25, Hale jun. Woodnewton, Northamptonshire, baker-May 24, Patterson, Tunbridge, tea-dealer-May 22, Armstrong, Norwich, draper-May 22, Fielder, Alton, brewer-May 22, Pugh, Aldermanbury, warehouseman-May 24, Broom, Laurence Pountney Hill, grocer-May 24, Stubbing, Northumberhind Place, Commercial Road East, draper-May 24, Saunders Jun. Upper Thames Street, fish-factor-May 24, Rid- ley, Gould Square, wine-merchant-May 24, Reelants, Argyle Street, milliner-MAY 23, Morecraft, Marlborough. draper-Slay 23, Wightman, Pancras Lane, linen-factor- May 24, Bertram and Parkinson, Newesstle-upon-Tyne, merchants-May 25, Smith

junior, Stockton, manufacturer of earthenware-May 24, Spence, Stockton, timber- merchant-May 25, Richardson, Newcastle-upon-Tyne, glass-manufacturer-May 22, Plumley, Bristol, poulterer-May 25, J. J. and R. Ferens, Durham. drapers-May 25, English Sunderland wine-merchant-Blay 23, Birch, Hull, tailor-Jane 8, Moseley

and Murphy, Derby, carvers. CERTIFICATES. To be granted, unless cause be shown to the contrary, on the day of meeting.

May 23, Tippler, Great Tower Street, colonial broker-May 21, Bennett, Paris, carrier -May 23. Smith, Regent Street, Jeweller-May 24, Grant, Cardiff, ciockmaker-May 25, Garret, Newcastle-upon-Tyne, bookseller-May 24, Cadman, Pontypool, wine-retailer.

Ib be confirmed unless cause be shown to the contrary on or before Hay 22.

Jay, Ado, Norfolk, surgeon-Minton, Liverpool, linendraper-Clark, Kingston-upon- Thames, exporbale-merchant-Grimbly, Stratford-upon-Avon, commercial clerk- Krauss, Manchester, agent-Kay, Wakefield, manufacturer-Bennett, High Street, Islington, draper-Greening. Stroud, saddler-Arnold, Oxford Street, linendraper- Lowry and Brown, Liverpool. brokers-Owen, Manchester, tailor-Young, Boxworth Grove, Islington, commission-agent.

DECLARATIONS OF DIVIDENDS.

Shari). Southampton, attorney ; first div. of Is. 19d. May 30, and two subsequent Mondays ; Mr. Cannan, Birchln Lane-Hunt, Horseferry Road, builder ; first div. of 2s. 3d. May 2, and three subsequent Wednesdays ; Mr. Turquand, Guildhall Chambers. SCOTCH SEQUESTRATIONS.

Walker, Glasgow and Hamburg, merchant, May 9, 30-Blair, Airdrie, grocer, May 7, 28-111•Keand, Glasgow, merchant, May 8, 29.

Friday, May 4.

PARTNERSHIPS DISSOLVED.

Phillipson and Turner Stamford, wine-merchants -Byers and Son. Devonport, book- sellers-Thomas and Epistler. Bristol, grocers-I. and S. H. Deal, Chelmsford, grocers -Frewin and Co. High Street, lioxton Old Town, boot-manufacturers-Roberts and Edwards, Liverpool, cartowners-Fison and Sons, Thetford, maitsters-Ford and Co. Shelton. Staffordshire, tool.manufacturers-J. and H. Pearson, Maidstone, blacksmiths -Bell and Todd, Eccleston Place, Pimlico, bullders-Dendy and Co. Chichester, bank- ers-Shacklock and Son, Spalding, piumbers-Schonfield and Speyer, Bradford, York- shire, commission-agents-Liddell and Garthorne., Hull, wine-merchants-Porter and Co. Liverpool, wine.merchants-Soyer and Co. Rupert Street, neetar-makent-S. and G. Riley, Huddersneld, merchants-Fitt and Sons, Wilmer Gardens, Huston, lard- manufacturers-Reid and Bevan, Red Lion Square, architects-J. and J. Shaw, Man- chester, drapers-Banks and Co. Manchester, packers-Ladner and Dawes, Rye, at- tornies-Awford and Healing, Stonehouse, Gloucesterghlre, millers-Bowes and Son,

York, builders. BANKRUPTCY ANNULLED.

Turson, T. Birmingham, factor.

BANKRUPTS.

AWDIEWS, GEORGE, King's Lynn, grocer, to surrender May 16, June 13: solicitors, Harrison and Dobree, Dart St. Bloomsbury; official assignee, Johnson, Basinghall St. BALL, FREDERICK EDWARD, Downton, Wiltshire, grocer, May 17, June 14: solicitor, Mr. Chffiley, Guildhall Chambers ; official assignee, Mr. Edwards, Old Jewry. DAINDS, ROBERT, WoOdblidge, Innkeeper, Slay 10, JUDO 14: solicitors, Mr. Thwaites, Lyon's Inn ; Mr. Ewington, Ipswich ; official assignee, Mr. Johnson, Basinghall Street. DAT, GEolov., Worcester, cattle-dealer, Stay 15, June 12: solicitors, Mr. Pullen, Worcester ; Mr. Wright, Birmingham ; official assignee, Mr. Valpy, Birmingham. Drealson, BENJAMIN, Little Tower Street, wine-merchant, May 17, June 18: solici- tors, Messrs. Hill and Mathews, Bury Court, St. Mary-Axe ; official assignee, Mr. Graham, Coleman Street.

DODD, SEYMOUR, Manchester, fustian-manufacturer, May 17, June 7: solicitors, Messrs. Reed and Co. Friday Street ; Messrs. Sale and Co. Manchester ; official assignee, Mr. Hobson, Manchester.

HAWORTH, Janos, Clithero, brewer, May 14, June 4: solicitors, Mr. Smith, Lincoln's Inn Field ; Mr. Trappes, Clithero ; Messrs. Atkinson and Co. Manchester ; official as- signee, Mr. Fraser, Manchester.

HURCOMBE, WILLIAM, Bristol, timber-dealer, May 18, June 15: solicitors, Messrs. Trehem and White, Barge Yard Chambers ; Mr. Sabine, Bristol ; official assiguee, Mr. Miller, Bristol.

JACKSON, WILLIASI, Birkenhead, auctioneer, May 17, June 6: solicitors, Mr. Framp- ton, Gray's Inn ; Mr. Hillier, Birkenhead; official assignee, Mr. Morgan, Liverpool. Joan!, Boon, Holyhead, innkeeper, May 15, June 8: solicitor, Mr. Waring, White Lion Court, Combat ; official assignee, Mr. Bird, Liverpool.

SHACIELL, CHARLES, Bristol, tailor, May 17, June 14: solicitors, Messrs. Surr and Dribble, Lombard Street ; Messrs. Whittington and Gribble, Bristol ; official assignee, Mr. Hutton, Bristol, SHARP, GEORGE, and FL17DEft, ROBSET LILLINGTON, Romsey, Hampshire, Umber. merchants, May 15, June 15: solicitors, Mr. Finder, Egremont Place, New Road ; Messrs. Sharp and Harrison, Southampton ; official assignee, Mr. Canna°, Birchlo Lane. SHEPBARD, MAZY JANE, Liverpool, victualler, May 17, June 6: solicitors, Mr. Ne- thersole, New Inn ; Mr. Owen, Liverpool ; official assignee, Mr. Cazenove, Liverpool. TAYLOR, JOHN, Lincoln, butcher, May 23, June 13: solicitors, Messrs. Jones and Sons, Millman Place, Bedford Row ; Mr. Tweed, Lincoln ; Messrs, Shackles and Son, Hull ; official assignee, Mr. Carrick, Hall.

DIVIDENDS.

May 25, James, Moorgate Street, merchant-May 25, Thomas, Carmarthen, linen- draper-May 25, Jackson, Upper Ranelagh Street, scrivener-May 25, Humphrey, North Welshers], grocer-May 25, Tippler, Great Tower Street, colonial-broker-May 25, Andrews, Brighton, fruiterer-May 24, Marshall, Norwich, silk-merchant-May 25, Reeves, Bath, marble.mason-June 4, Jones, Cardiff, ship-builder-May 29, J. C. and W. C. Jennings, Bristol, corn-merchants-May 29, White, Liverpool, merchant- June 7, Nash, Netherton, Worcestershire, sithe.plater-May 25, A. and W. Nichol], Gre•etland, Yorkshire, worsted-spinners-Slay 25, Beauland, Bradford, Yorkshire, weolstapler. CERTIFICATES.

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

May 25, T. J. and W. M. Colson, Upper Holloway, brick-makers-May 25, E. and D. Allsop, Ailing Place, Back Road, builders-May 25, Ayers, Elham, Kent, farmer- May 28, W. and T. Springbett, Leadenisall Street,wIne-merehants-May 28, Warwick, Chesterton, Cambridge, printer-May 28, M'Gill, CrImscott Street, Bermondsey, vic- tualler-May 28, My, Cheltenham, chemist-May 25, Williams, Pwllheli, Camarvon- shire, llnendraper-May 25, Bradshaw, Welelmool, linendraper-May 25, Armitage, Linthwalte, Yorkshire, innkeeper-May 25, Burton. Bradford, Yorkshire, engmver- June 8, Fox, Derby, stock-dealer-June 6, Lloyd, Wryne Hill, Staffordshire, linendm- per-May 31, Dav,s, Marnhull, Dorsetsbire, cattle-dealer.

ro be confirmed unless cause be shown to the contrary on or before May 25.

Turner, Woolwich, surgeon-Soutter and Hammond, Causeway, Linsehouse, engi- neers-Dent, Leeds, manufacturing chemist-Gill, Litherland, Lancashire, coal.mer- chant-Daniell, Charlotte Street, Fitzroy Square, dentist-Raymond, Bishop's Road, Paddington, builder-Davison, Princes Street, Bethnal Green, leather-seller-Douglas, Bury, draper-Hughes and Eastwood, Manchester, fustian-manufacturers-Ellerrnan and Coleman, St. Martin's Lane, merchants-M'Graw, Skinner Street, Bishopsgate Street Without, cabinet-manufacturers-Guy and Smith, FarrIngdon Street, linendra- pers -Nelson, Ironbridge, Salop, clothier-Maddock, Burslem, grocer-Walker and Kelsall, Nuneaton-Clayton, Argyle Place, dentist-Husband, Richmond, Yorkshire,

innkeeper. DECLARATIONS OF DIVIDENDS.

Beamer, Liverpool, builder ; second div. of 5s. May 9, and any subsequent Wednes- day ; Mr. Morasus, Liverpool-J. and J. Baylis, Gutter Lane, crape-manufacturers; third div. of id. May 9, and three subsequent Wednesdays ; Mr. Turquand, Guildhall Chambers-Clark jun. Colchester, pawnbroker; first div. of 2s. 94. May 9, and three subsequent Wednesdays ; Mr. Graham, Coleman Street-Wilkins, Bridport, mason ; first and final div. of 661. any Tuesday or Friday after May 10 ; Mr. Hernaman, Exeter -Barvey, Sidmouth, printer ; further div. of 2s. 3d. any Tuesday or Friday after May 10; Mr. Hernaman, Exeter-Crocker, Yeovil, ironmonger ; first div. of as. 9d. any Tuesday or Friday after May 10; Mr. Hernaman, Exeter-Kennedy. Taunton, draper ; first and final div. of 3s. Ild. any Tuesday or Friday after May 10; Mr. Hernaman, Exeter-Symes, Bridgewater, scrivener; final div. of Is. 50. any Tuesday or Friday after May 10; Sir. Hemaman, Exeter-Stroud, Spittisbury, Dorsetshire., miller; first div. of 6s. any Tuesday or Friday after May 10; Mr. Hernaman, Exeter-Eilam jun. Birmingham, patent-cock-founder ; final div, of one-tenth of a penny May 16, and every alternate Wednesday; Mr. BIttleston, Birmingham-Day, Dudley, grocer ; first div. of ls. 194. May 16, and every alternate Wednesday ; Mr. Bittleston, Birmingham- M. and 11. Emanuel, Hanover Square, goldsmiths; third div. of 394. and first, second, and third div. of i Os. 4W. on new proofk, May 28, and three subsequent Saturdays ; Mr. Edwards, Old Jewry-liobson and Mowbray, Leicester, builders ; first div. of 4s. 3d. May 12, and every alternate Saturday; Bittleeton, Nottingham-Martin, Weston, mil- ler; first div. of Its. May 12, and every alternate Saturday ; Bittleston, Nottingham- T. and R. C. Nesbitt, Sunderland, brewers ; first and final dlv. of 3s. 104. Saturday May 5, or any subsequent Saturday; Mr. Wakley, Newcastle-upon-Tyne-Robson, Neweastle-npon-Tyne, grocer ; second div. of 44. fin addition to 94. previously de- , May 5, or any subsequent Saturday ; Mr. Baker, Newcastle-upon-Tyne- Smyrk, Lavine Grove, Wharf Road, builder; first ffiv. of is. Saturday next, and three subsequent Saturdays ; Mr. Groom, Abchurch Lane-Innell anti Cookes, Little Queen Street, varnish-manufacturers; first div. of is. 24. Saturday next, and three subsequent Saturdays; Mr. Groom, Abchurch Lane-Godfrey, Duddington, miller; first env. of 3s. 64. Saturday next, and three subsequent Saturdays ; Mr. Groom, Abehnrch Lane- Russell, Kingston-on-Thames. upholsterer; third div. of 94. Saturday next, and three subsequent Saturdays ; Mr. Groom, Abchurch Lane-Bead, Manchester, cigar-dealer; final div. of 11-16ths of a penny. May 8, and every subsequent Tuesday ; Mr. Hobson, Manchester-Roe, Manchester, drysalter ; final div. of 109d. May 8, and every aubse- quent Tuesday ; Mr. Hobson, Manchester-Wren, Preston, share-broker ; final thy. of Id. and 1-16th of a penny, and is. 6d. on new prooft, May 15, or any subsequent Tues- day ; Mr. Fraser, Manchester-J. and J. Burt, Manchester, and Watson, Leeds, eons_ mission-agents ; second div. of 5s. and 9s. 64. on new prooft, on the separate estate of W. T. Watson, May 15, or any subsequent Tuesday, Mr. Fraser, Manchester-Esdalle, Manchester, hatter • final dlr. of lid. and 2s. 94. on new proofs, May 15, or any Bab_ sequent Tuesday ; Mr. Fraser, Manchester-Ellis, Preston, cotton-spinner; Bret div. of 594. May 15, or any subsequent Tuesday ; Mr. Pott, Manchester-Riga, Manchester, cotton-spinner ; first div. of 8d. 9-32ds of a penny, May 15, or any subsequent Tuesday ; Mr. Putt, Manchester.

SCOTCH SEQUESTRATIONS.

Kirkpatrick, Girthon, draper, May 12, June 2-Connal and Co. Alloa, brewers, May 9, .June 4-Henderson, Glasgow, merchant, May 9, June 4.