COMMERCIAL GAZETTE.

Tuesday, January 2.

PARTNERSHIPS DISSOLVED.

Hill, Brothers, Riga, merchants ; as far as regards J. H. Hill-Hills and Whishaw, St. Petersburg, merchants ; as far as regards B. and W. Whishaw and J. H. Hill-,.T. and S. Kennard. London, merchants-Hill and Co. Archangel, merchants ; as far as regards W. Whishaw-Egerton Dye Works Company, Manchester; as far as regards H. Taylor-Misses Harris and Hill, Gravesend, schoolmistresses-Mitcalfe and Richard- son, Leadenhall Street, ship-brokers-Misses Barclay and Sutherland, Ashboame. Derbyshire, mIlliners-Trumpler and Romp:tette. London, merchants-Wood and Sons, Leicester, manufacturers of hosiery-Green and Co. Eastmeon, Hampshire, far- mers-Pound and Tasker, Leadenhall Street, trunk-makers-Llewellyn and Sons, Ynis- penilwch, Glamorganshire, tin-plate-manufacturers; as far as regards J. Budd-Wood and Co. Mincing Lane, colonial brokers-Heath and Co. Old Jewry, merchants; as far as regards J. Furse-Callon and Teebay, Liverpool, surgeons-Hagen and Mosentbal, Aldermanbury, importers of foreign goods-Furst and Hiller, Manchester and elsewhere, merchants-Parker and Co. Bedford Row, attornies- Le Neve and Sturley, West Smith- field, cattle-salesmen-Moreland and Co. Old Street, millwrights; as far as regards R. Moreland sen.-Reeve and Price, Greenwich, carriers-Johnson and Royston, Bandon, Yorkshire, stone-dealers-Poole and Co. Liverpool, ship-brokers-Bentley and Co. Shoe Lane, printers, as far as regards J. I. Wilson-Fairer and Jackson. York, stock-bro- kers-Bolliday and Brothers, Gildersome, Yorkshire, coal-proprietors; • as far as regards S. Holliday-31artindate and Co. Liverpool, general brokers-Miner and Co. Hudders- field, woollen-cloth-merchants-A. and N. Tarr, Church Street, Bethnal Green, via. tuallers-Wilson and Brigs, Liverpool, agents to the Low Wood Gunpowder company -Kiinigswarter, Brothers Copthall Court, merchants-Douglas and Son, Corn EN- change, corufactors-Gilchrist and Inches, St. John's, New Brunswick; as far as re- gards C. Inehes-Skee and Co. South Shields, ship-brokers -Howards and Kent, Strat- ford, chemists; as far as regards J. Kent-Duckworth and Marsden, Liverpool, cotton- brokers-Cox and Drayton, Amersham, schoolmistresses-Cakebread jun. and John.- S OU, Portsmouth, lineudrapers-Harris and Co. Fenchurch Street, surgeons; as far as regards G. Duplex-Spencer and Manvell, Sew Churchyard-Castellain and Co. Liver- pool, merchants-Groves and Hartley. Liverpool, vinegar-manufacturers-Vachell and Son, Cardiff, ironmongers-O'Brien and Stonnill, Manor Grove, Chelsea, cabinet-ma- kers-Redden and Son, Newport Pavia, iinendrapers-Smith. and Co. Mold Green, near Huddersfield, drysalters ; as far as regards E. and it. Smith-Budgett and Cooper Moor Lane, dealers In cabs-Hodgkinson and Tonge, Upper Thames Street, chemists; as far as regards R. Ilodgkinson-J. and G. Pennington. Bristol, builders-Bowes and Sons, Sunderland, limebumers-Noble and Rolls, Cornwall Road, colour-manufacturers; as far as regards J. Rolls-Bryant and White, Edgware Road, surgeons-Bowley and Co. Great Tower Street, tea-brokers-Sands and Co. Liverpool, and Turner and Co. Cal- cutta, commission-agents-Hargrave, Brothers, Wood Street, umbrella-manufacturers -Candy and Co. Bristol, drapers; as far as regards W. and J. Linton-C. W. H. and T. H. Herbert, Leicester, builders -Henry and Co. South Street, Fiusbury, merchants; as far as regards W. H. Ilarton-Turner and Sons, Barbican, gold-rethiers-J. E. and J. Merrick, Brothers, Midsomer Norton, Somersetshire, saddlers-Smith and English, Princes Street, Leicester Square, engineers-Wassil and Hunt, Kingswinford, stone- ware-manufacturers-Dixes and Williams, Bristol, glass-dealers-Baxter and MOSS, eweastle, coal-fitters-Hughes and Co. Newport, Monmouthshire, ship-brokers.

BANKRUPTS.

ALEXANDER, Semis, Great Winchester street, merchant, to surrender Jan. 11, Feb. 15: solicitors, Crowder and Maynard, Coleman St., official assignee, Bell, Coleman St. AMBROSE, JOHN WILLIAM, Bangor, stationer, Jan. 16, Feb. 6: solicitors, Meagre. Clark and Co. Lincoln's Inn Fields ; Mr. Griffiths, Bangor ; Messrs. Evans and Son, Liverpool; official assignee, Mr. Turner, Liverpool. ARNOLD, GEORGE TuostAs, Liverpool, news-agent, Jan. 16, Feb. 6: solicitors, Messrs. Sharpe and Co. Bedford Row ; Messrs. Lowndes and Co. Liverpool ; official assignee, 31r. Bird, Liverpool. BATCLIELDOR, FREDERICK, Queenborough, hay-dealer, Jan. 11, Feb. 10 . solicitor, Mr. Buchanan, Basffighall Street ; official ass;guee, Mr. Green Basinghall Street. BOURNE, JAMES THWEAT, Dilhorn, Staffordshire, earthenware-dealer, Jan. 16, Feb. 13: solicitors, Messrs. Bishop and Twigg, Staffordshire Potteries; official assignee, Mr. Christie, Birmingham. FITZGERALD, JOHN, Portland Place, coal-merchant, Jan. 17, Feb. 21: solicitor, Mr. Harrison, Bloomsbury Square ; official assignee, Mr. Bell, Coleman Street. GAUNT, 3IATTnsw, Bradford, Yorkshire, grocer, Jan. 23, Feb. 6: solicitors, Mr. Clarke Southampton Buildings; Messrs. Terrey and Watson, Bradford ; Messrs. Bond and Barwick, Leeds; official assignee, Mr. Hope, Leeds. JOHNSTON, James, St. Thomas the Apostle, Devonshire, tea-dealer, Jan. 10, Feb. 7: solicitors, Messrs. Illakinson and Sanders, Temple; Mr. Fryer, Exeter ; official assignee, Mr. Hernaman, Exeter. MASER, CHARLES, Mark Lane, merchant, Jan. 12, Feb. 16: solicitors, Messrs. Mar- ten and Co. Mincing Lane ; official assignee, Mr. Whitmore, Basingluel Street. MArrnews, RICHARD,. Taunton St. James, baker, Jan. 10, Feb. 7; solicitors, Mr. Terrell, St. Martin's Lane; Messrs. Bailey and Co. Berners Street ; Mr. Coles, Taun- ton; official assignee, Mr. Ilixtzell, Exeter.

Oxus., Wieldier, Liverpool, share-broker, Jan. 15, Feb. 5 solicitors, Messrs. John- son and Co. Temple; Mr. Grocott, IAverpool ; official assignee, Mr. Morgan,, Liverpool.

Itomsamam, Ilsetay, Chesterfield, plumber, Jan. 15, Feb..5 : solicitor* Mx. Cut% Gray's Inn; Messrs. Lucas and Cutts, Chesieetield; Messrs. Sale and Co. Manchester.; official assignee, Mr. Pott, Manchester. SPHNDER, JOB, Loughborough Park, Brixton, builder, Jan. 16, Feb. 20: solicitors, Messrs. Lawrence and Flews, Old Jewry ;, official assignee, Mr. Edwards, Old Jewry. STEVENS. HENZE EDwARD, Grays, grocer, Jan. 10, Feb. 8: solicitor, Mr. Buchanan, Baainghall Street; official assignee, Mr. Johnson' Basinghall Street. TAYLOR, ALFRED KINSEY, Ledbury, draper, Jan. 18, Feb. 22: solicitors, Messrs. Motteram and Co. Birmingham ; official assignee, Mr. Valpy, Birmingham.

Toms, Joiner!, Railway Place, Fenchurch Street, wine-merchant, Jan. 11, Feb. 10: solicitors, Messrs. Pain and Hatherly, Basinghall Street ; official assignee, Mr. Follett,

Basingball Street. DIVIDENDS.

Jan. 23, Berry, Ipswich, victualler-Jan, 26, Rideout, Woolwich, cheesemonger- Jan. 27, Edmonds, Strand, bookseller-Jan. 26, Plumley, Bower Mitten, Somerset- hire, gardener-Jan. 27, Steere, Guildford, watchmaker.

CERTIFICATES.

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

Jan. 34, Hanford, Newchureh, Isle of Wight, upholsterer-Jan. 24, Hignell, Colches- ter, grocer-Jan. 24, Sheen. Lower Marsh, Lambeth, potato-merchant-Jan. 25, Brown- ing, Whitstable, grocer-Jan. 27, Brown, Cold Harbour Lane, builder-Jan. 24. Spokes, Strand, bookseller-Jan. 28, Canner, Ash wick, Somersetshire, surgeon-Jan. 26, Browne, Twyning, Gloucestershire, wharfinger-Jan. 25, Stothert and Co. Abchurch Lane, iron- manufacturers-Jan. 25, Warren, Macclesfield, dyer-Feb. 1, Jones, Stockport, iron- monger-Jan. 31, Drake, Barnstaple, attorney-Jan. 24, Palmer, Birmingham, jewel- ler-Jan. 23, Wilcox, Birmingham, provision-dealer. To be confirmed unless cause be shown to the contrary on or Wore fan. 23.

Pratt, Liverpool, stock-broker-Gardiner, Manchester, share-broker-Johnson, Great Winchester Street, merchant-Oldham, Liverpool, auctioneer-Robotham, Lane, currier -BallIngay, Commercial Road East, ironmonger-Hammon, Sekford Street, Clerken- well, watch-case-Manufacturer-Ankrett, Walsall, spur-manufacturer.

DECLARATIONS OF DIVIDENDS.

Prosser, Piccadilly, goldsmith ; second div. of 10d. on Thursday: Mr. Fennel, Guild- hall Chambers-Hooper, Holloway Road, statuary ; first div. of 2s. on any Thursday ; Mr. Pennell, Guildhall Chambers-Beard, Cheapside, warehouseman ; first div. of 13s. 4d. on any Thursday ; Mr. Pennell, Guildhall Chambers-J. and F. H. L. Clarke, Pud- ding Lane, ship-brokers ; first illy. of 2s. on any Thursday ; Mr. Pennell, Guildhall Chambers-Young, Basinghall Street, woollendmper r first div. of Is. 4d. on any Thursday ; Mr. Pennell, Guildhall Chambers-Burton, Commercial Road, Lambeth, builder ; first div. of 10s, on any Thursday ; Mr. Pennell, Guildhall Chambers-Regless and Skerratt, St. Martin's Lane, woollendrapers ; first div. of As. 6d. on any Thursday ; Mr. Pennell, Guildhall Chambers-Bentley, St. John Street Road, linendraper; first div. of 2s. 91d. on any Thursday ; Mr. Pennell, Guildhall Chambers-31`Donald, New- castle-upon-Tyne, confectioner ; first div. of 4s. on new proofs, Jan. 6, or any subse- quent Saturday ; Mr. Baker, Newcastle-upon-Tyne-Lowe and Shaw, Birmingham, (actors; first div. of 81d. on any Thursday; Mr. Christie, Birmingham-Martens, Mid- dlesborough, merchant; first div. of Is. on any Tuesday ; Mr. Hope, Leeds-Gomersall, Cleckeaton, corn-miller ; first div. of 4s. 4d. on any Tuesday; Me. Hope, Leads-Se- nior, Kirkheaton, cloth-manufacturer; • third div. of 5-12ths of a Id., and first and se- cond dive, of 3d. and 11d. on any Tuesday ; Mr. Hope, Leeds-Hanson, Huddersfield, woollen-cloth-manufacturer ; second div. of ls. ltd. and first and second dive. of 7s. 70. On any Tuesday; Mr. Hope, Leeds.

SCOTCH SEQUESTRATIONS.

Watson junior, Paisley, manufacturer, Jan. 8, 29-Comber, Burnend of Camousie, farmer, Jan. 8, 29-Robertson, Old Meldrurn, merchant, Jan. 8, 29- J. and W. Rattrap, Dundee, brewers, Jan. 52-E. and T. Oldham Bridge of Earn, Perthshire, railway- contractors, Jan. 6, Feb:ff -Black, Airdrie, engineer, Jan. 8, Feb. 2-Anderson, Edin- burgh, writer, Jan. 11, Feb. 8.

Friday, January 5.

PARTNERSHIPS DISSOLVED.

H. and E. Liddell, Newcastle-upon-Tyne, corn-factors-J. and T. H. Fowke, Wolver-

hampton, surgeons-Cowen and Dixon, Sheffield, mercers-Thompson and Co. Morton Be.iks, Yorkshire, coal-merchants ; as far as regards T. Thompson- Shepherd and Cur- tele, Tenterden, brewers- Smith. and Co. Bishop Monkton, Yorkshire, paper-manufac- turers-Jones and Co. London, and Loyds and CO. Manchester, bankers ; as far as regards E. Loyd jun., who retires from the business in Loudon-Gunning and Gill, Bath, Rttornies-Davies and Co. Manchester, teachers-Peet and Qnarterman, Newgate Street, printers-Betteley and Co. Liverpool, ironfounders-Smith and Foster, Isle of F,Iy, grocers-Baynes and Son, Blackman Street, dyers-Stockburn and Goosey, Ketter- ing, woollendrapers-M'Farquhar and Co. George Street, Mansion House, East India agents-Bowlby and Smith, Leeds, stock-brokers-Jones and Co. Liverpool, brokers- Femee and Townshend, Highgate, builders-Far and Moss, Sandbach, Cheshire, brew- em-S. Y. and E. Dunn, Bawtry, schoolmistresses-J. F. and J. Madge, Plymouth, upholsterers-Rogers and Lee, Farringdon Street, cheesemongers-Watney and Co. Gwendraeth, Carmarthenshire, Gwendraeth Anthracite Iron and Coal Works-Cazenove and Molynenx, Liverpool, stock-brokers-Wright and Nash, Oxford Street, ironmongers -Parker and Whitby, St. John's, Southwark, wharfingers-Bowers and Co. Burstein, manufacturers of earthenware-Williams and Co., Liverpool, contractors-Dickson and Irving, Rochester, drapers-Forster and Co. Liverpool, merchants-Troost and Sons, Manchester, merchants-Smith and Thackwell, Evesham, surgeons-Steinthal and Co. La GLIS3Ta, South America, merchants-Darwin and Kent, Sheffield, ironfounders -Farrar and North, Manchester, calico-printers-Simmons and Gee. Birmingham, glass-dealers-Timine and Snowden, Leeds, linendrapers-Ransom and TIffen, Sudbury, attornies-Harrison and Fletcher, Barnsley, linen-manufacturers -Clothier and Tarrant, Vigo Street, silversmiths-Reigate and Smith, Liverpool-Willis and Williams, Edin- burgh, tailors. BANKRUPTCIES ANNULLED.

Pummes, Thomas, and Jens BALL, Burslem, manufacturers of earthenware. WILSON, SAMUEL, Bill Top, West Bromwich, draper,

BANKRUPTS.

liSEMTF, WILLiam, and WILLIAM jun.,. Bermondsey Street, patent-hair-felt-manufac- turers, to surrender Jan. 19, Feb. 16: solicitors, Messrs. Freshfield, New Bank Chambers, Lothbury ; official assignee, Mr. Canaan, Birchin Lane.

ALLEN, WILLIAM, Walton, Norfolk, innkeeper, Jan. 11, Feb. 15: solicitors, Messrs. White and Borrett, Lincoln's Inn Fields ; official assignee, Mr. Johnson, Basinghall St.

Argos, SAMUEL, Hanley, Staffordshire, scrivener, Jan. 16, Feb. 20: solicitors, Messrs, Motteram and Co. Birmingham ; official assignee, Mr. Valpy, Birmingham.

BUTLER, JOHN MARSH, Ay1Shani, Saddler, Jan. 13, Feb. 17: solicitor, Mr. Brooke, New Boswell Court ; official assignee, Mr. Green, Guildhall Chambers.

BUTLER, NICHOLAS, Portsea Place, Edgware Road, stationer, Jan. 17, Feb. 16: soli- citor, Richardson, Moorgate St. ; official assignee, Mr. Pennell, Guildhall Chambers.

Correia., James, Cowes, plumber, Jan. 17, Feb. 16: solicitors, Mr. Whitaker, Lin- coln's Inn Fields ; Mr. Stokes, Cowes ; official assignee, Mr. Stansfeld, King's Arms Yd.

FOSTER, WILLIAM, Nottingham, bat-manufacturer, Jan. 19, Feb. 16: solicitor, Mr. Smith, Derby, official assignee, Mr. Bittleston, Nottingham. 'LAX, NEWARK and EDWARD, Berry Edge, Durham, grocers, Jan. 15, Feb. 20 : soli- citors, Mr. Marie, Southampton Buildings, and Newcastle-upon-Tyne ; Mr. Smith, Dnrham ; official assignee, Bin Baker, Newcastie-upon-Tyne. 3PCoins, ALEXANDER, Liverpool, tailor, Jan. 19, Feb. 13: soliciOrs, Messrs. Reed and Co. Friday St.; Sale and Co. Manchester; official assignee, Mr. Turner, Liverpool.

ISPGRAw, WiLLust, Skinner Street, Bishopsgate Street Without, cabinet-manufac- turer, Jan. 19, Feb. 20 : solicitors, Messrs. Lawrence and Flews, Old Jewry; official assignee, Mr. Groom, Abehurch Lane.

MACQUEEN, FITzlIERRERT, Houndsclitch, rectifying-distiller, Jan. 16, Feb. 20 : solici- tor, Mr. Rogers, Fenchurch Street; official assignee, Mr. Graham, Coleman Street.

PARLOUS, laLtAc, Canal Road, Heaton, stone-merchant, Jan. 17, Feb. 19: solicitsrs, Messrs. Jenkinson and Co. Lombard Street ; official assignee, Mr. Edwards, Old Jewry.

POTTS, Taoists, Birmingham, metallic-tube-manufacturer, Jan. 13, Feb. 17: solici- tors, Messrs. Haywood and Webb, Birmingham ; official assignee, Mr. Whitmore, Bir- mingham.

STEPHENS, CHARLES, Milton next Gravesend, builder, Jan. 15, Feb. 19: solicitors, Messrs. Veiming and Co. Tokenhouse Yard ; Mr. Sharland, or Mr. Coombe, Gravesend official assignee, Mr. Turquand, Guildhall Chambers.

STREETER, GEoROE, Meson Grove, draper, Jan. 17, Feb. 11: solicitors, Messrs. Mar- don and Pritchard, Newgate Street ; official assignee, Mr. Bell, Coleman St. Buildings.

DIVIDENDS.

Jan. 26, J. and R. E. Noble, Down Street, Piccadilly, plumbers-Jan. 26, Turner, Addington Square, Can-Merwell, brewer-Jan. 26, Law, Portland Row, Camberwell, pawnbroker-Jan. 26, Clark, Abington, Cambridgeshire, draper-Jan. 26, Bensusan, Magdalen Row, Great Preseot Street, merchant-Jan. 29, Browning, Whitstable, gro- cer-Jan. 29, Ling, Norwich, brush-maker-Jan. 26, Pearson, Norwich, moddler-Jan. 39, Beecham, Hawkhurst, banker-Jan. 26, Streathfield, Cornhill, underwriter-Jan. 26 , Holdaway, Peterstleid, brewer-Jan. 26, Routh and Co. Austhffriars, merchants-Jan. 29, Peters, Cambridge, tailor-Jan. 26, Jackson, Batley, chemist-Jan. 26, Atkinson, Bradford; Yorkshire, joiner-Jan. 26, Thompson, Leeds, tea-dealer.

CERTIFICATES.

2b 3esmsled, unless cause be shown to the contrary, on.the day of meeting. J011. 39, Kuper, Grand Surrey Canal, wire-rope-maker-Jan. 27, Richards, Folkstone, brewer-Jan. 26, Hunter, King William Street, Strand, merchant-Jan. 30, 8. E. and A. Whitehouse, Newland, tin-plate-manufacturers-Jan. 29, Harrow, Helms. plasterer -Jan. 29, Orme, Bootlocurn-Linacre, hotelkeeper-Jan. 26, Cooke, Liverpool, ware- house-keeper-Jan. 26, Drinkwater, Liverpool, draper. To be confirmed unless cause be shown to the contrary on or before Jan. 26. Gamble, late of Cornhill, provision-merchant-Bryson, Broad Street Buildings, ge- neral-dealer-Carroll, Mincing Lane, broker-Flint, Manchester, builder- Lister' Bat- per, Derbyshire, draper- Ward, Lillypot Lane, lasting-manufacturer--Hathaway,Gresi Sheisley, grocer-Maury, Liverpool, merchant.

DECLARATIONS OF DIVIDENDS.

Limbach, Hull, ship-chandler ; first div. of 2s. 23,1. any Friday; Mr. Carrick, Hull-- Dethick and Kay, Newton Heath, Manchester, brewers ; first and final div. of 204. On the separate estate of Detffick, 16th instant, or any subsequent Tuesday ; Mr. Fraser, Manchester-Metcalf, North Shields, banker ; first div. of 4,1. Jan. 6, or any salve- (pent Saturday; Mr. Wakley, Newcastle-upon-Tyne -Nesnitt and Co. Aldermanbury, merchants ; sixth div. of 314. any Wednesday ; Mr. Whitmore, Basiughall Street- Stanbrough, Burners Street, wine-merchant ; first div. of 2s. 514. any Wednesday; 11r. Whitmore, BaSinghall Street-Rawilns, Foley Place, coachmaster ; second div. of 10/4. any Wednesday,; Mr. Whitmore, BasIngliall Street-Wilson, Pangbourne, fire- per; first die. of 2s. dd. Jan. 6, and three Subsequent Saturdays ; Mr. Groom, Abchurch Lane. SCOTcH SECtIntsTRATiONS.

nimbi% East Linton, grain-dealer, Jan. 9, 30 -Macpherson, Battiest°, Linlithgow, tacksman of Colinshiel colliery, Jan. 10, 31-Turner, Dumfries, baker, Jan. 11, Feb. 5 -Grant and Son, Inverness, hotel keepers, Jan. 11, Feb. 1.