COMMERCIAL GAZETTE.

Tuesday, Jan. 3.

PARTNERSHIPS DISSOLVED.

Faulknor and Adler, Newbury. Berkshire, appraisers-Abbott and Arney, Char- lotte Street, Bedford Square - Challis and Pugh, Vauxhall, boat-builders- Leigh and Thompson. Macclesfield. linendrapers -J. and R. Chamberlain, Milk Street, whole- sale shoe-dealers-Ruberts and Buckland. New Bond Street, milliners - J. and J. Saner. Finsbury Square, surgeons-Phillips and Cook. Plymouth, painters-Hobbs and Keates, North Bradley, Wiltshire, carpenters -Vorley and Russell. West Smith- field. sheep salesmen-Braunschweig and alaureubrearer. Great Tower Street. mer- chants-Haigh and Firth. Huddersfield. woollen-spinners-Sharp and Bland, South Audley Street, coach-makers-Challen and Scott. Oldham, Southampton, brewers- Sanders and Co. Belper. Derbyshire, nail-manufacturers ; as far as regards J. Tanks - Earle and Courtney, Great St. Thomas Apostle, wine-coopers-Walters and Reeve- Watson and Metcalfe, Burr Street, East Smithfield, warehousekeepers -Hall and Carey, Cirms, Minories. shipbrokers-Sater and Bristow, Greenwich, attornies-T. G. and 1'. J. Whidborue, Liverpool, shipchaudlers -Jackson and Co. Liverpool, general brokers; as far as regards E. W. Jackson -Stoddart and Keir, Great Winchester Street - Clarke and Malcolm. Havana. general merchants-Sharp and Ullathorne, Manchester, warehousemen-Lott and Hewitt, Liverpool. soap.manufacturers-Cor- coran stud Tait, Mark Lane. stationers-Henderson and Gowland, Sunderland, mercers -Stead and Co. Upper Thames Street. chemists; as far as regards F. Stead-Robinson and Deighton, Scarborough, drapers-Long and Cage, Ipswich, veterinary surgeons- G. and G. Manneriug. Dover, plumbers-Clarke and Cooke, Liverpool, plumbers - Bolton and Clowes, Birmingham, manufacturers of rolled metals-W. and W. Mayo. Coventry. watchmakers-Tottie and Mucks, Leeds-. solicitors-Sutton and Co. stock- brokers ; as far as regards R. Sutton-Broome and Phillips, Manchester, public ac- couutants -Kennard and Webb, East Harptree, Somersetshire, carpenters-Pierson and Pope, Biggleswade, coal-merchants-Simpson and Gillett. Manchester, printers- Rainey and Co. Liverpool ; as fir as regards G. Rainey, J. A. Tinne, and H. R. Sand- bach- Dansou and Haight, Liverpool, cottou-brukers-Soames and Co. Old Broad Street-Bannister and Dyson. Kingston-upon Hull, coal-merchants- Crux and Plant, Chelteuham, silk-mercers-Wheelhouse and Whittingham, Liverpool, ironmongers- Berens and Co. Bedlington; as far as regards D. Lambe, H. H. Berens, T. Huddle- ston, M. E. Huddleston, and G. A. Armstrong-Richards and Wiutle, Drury Lane manufacturing silversmiths-Brown and Kay, Tuvistock Row, Covent Garden, work-

aud R. Roskell, Liverpool, watch makers Wiguey and Co. Water Lane, Great Tower Street wine-merchants; as fur as regards G. Wigoey-L. and G.

Seeley, Fleet Street, printers. BANKRUPTS. COM, WILLIAM, Buogav, grocer, to surrender Jan. 11, Feb. 21 : solicitors. Messrs. Clarke and Co. Lincoln's Inn Fields; and Messrs. Margetson and Co. Bungay; official assignee. Mr. Gibson, Basinghall Street. Citowrirea, JOHN, Huddersfield, miller. Jan. 16, Feb. 6; solicitor, Mr. Jacomb Hud- dersfield; official assignee. Mr. Freeman, Leeds. EIFIM, JAMES SWEETMAN, Lombard Street, chronometer-maker, Jan. 7, Feb. 10: solicitor, Mr. Hodgson, Red Lion Sq.; official assignee, Mr. Belcher, King's Arms Yd. FORSTER, Growls, Newcastle upon Tyue, butcher, Jun. 16, Feb. 21 : solicitors, Messrs. Crosby and Compton, Old Jewry; and Mr. Hodge, Newcastle-upon-Tyne; official assignee, Mr. Baker, Newcastle-upon-Tyne. Hoososr, JAMES, Reading, druggist. Jan. 10, Feb. 15: solicitor, Mr. Parker, St. Paul's Churchyard ; official assignee. Mr. Lackingtou. Coleman Street Buildings. LOCKWOOD, JOHN. Lepton, Yorkshire, manufacturer of fancy- waistcoating, Jan. 13, Feb. 1 : solicitor, Mr. Overeud, Kirkburton ; official assignee, Mr. Freeman, Leeds. MAYER, Joss,, New City Chambers. earthenware manufacturer. Jan. 17, Feb. 14: solicitor, Mr. Lee is, Wilmington Square; official assignee, Mr. Edwards, Old Jewry. PAINE, WILLIAM, Stony Stratford, baker, Jan. 17, Feb.14: solicitors, Messrs. Austin and Hobson. Gray's Inn ; official assignee, Mr. Turquaud, Coplhall Buildings. RAY, Jolts. Leeds, porter merchant, Jau. 20, Feb. 6: solicitors, Messrs. Barr and Co. Leeds; official assignee, Mr. Young Leeds. TAYLOR, JAMES, and Burrsawoam. Jens* Rochdale, pain' ere Jan.I3, Feb. 8: soli. CROP, Mr. Whitehead, Rochdale; official assignee. Mr. Pott, Manchester. Wiretni, JOSEPH, Manchester, warehouseman. Jan. 14, Feb. 20: solicitors, Messrs. Makinson and Sanders, Temple ; and Messrs. Atkinson and Saunders, Manchester; official assignee, Mr. Putt, Mauchester. •

DIVIDENDS.

Jan 24, Bower. Cannon Street, comb-maker-Jan. 24, M Kenzie, Hammond's Court, Mincing Lane, wine-merchant-Jan. 24, Young, New Cut, ietualler -Jam. 24. Henn, Holboru, hatter- Jan. 26, Fisher and Milner, Norwich, drapers-Jan. 26, Chapman and Wuodyer, Wapping, coal-merchants-Jan. 24, Pine, Battersea, potash-manufac- turer-Jan. 25, Manton, Greatford, Lincolnshire, miller-Jan. 30, Bell. Newcastle- upon Tyne, teadealer -Jan. 25, Pearson, Workington, chemist -Jau. 30, Burdekiu, Manchester. banker -Jan. 26, Wrenshall, Liverpool, dealer in music-Jan. 31. Gorsuch, Liverpool, liotel.keeper. CERTIFICATES. Jan. 26. 11. S. Winter. Regent Street. miniver -Jan. 24, T. Gilson. Bucklersbury, 'coffeehouse-keeper-Jan. 25. R Putts. Leeds. wool-broker-Jan. 26, A. Thwaiter. Newcastle-uponTyue, brewer-Jan. 23, M. Pearson. Workington. chemist-Jan. 31, T. Bell, Newcastle-uponTyne. tea-dealer-Jan. 28, W. Elder, Newcastle-upon-Tyne. grocer-Jan. 28, J. S. Aird. East Herrington, cattle salesman-Jan. 26, R. Clough, Poulton.cum.Seacombe, alkali manufacturers-Jan. 24. E. Saunders, Chesham. gro- cer-Jan. 26. S. Simon Shirley. Hampshire. market gardener-Jan. 26, J. King, Salisbury, draper-Jau. 28, W. Bayley. Hastings. wholesale grocer-Jan. 24, J. J. Schenck, Addle Street, merchant-Jan. 27, W. Charnock, Wandsworth Road, plumber - Jan. 25, R: Adams Manchester, butter merchaut-Jun. 26. B. Allport. Liverpoo,1 coffee.merchaut -Jan. 27. D. Nyman. Bath. furrier -Jan. 25. M. Pellett, late of Arun- del, miller -Jau. 26, .1. Robbins, Winchester, bookseller-Jan. 25. R. Watson. Culne, manufacturer-Jan. 24, W. C. Fletcher. Manchester, wholesale bookseller-Jan. 26, P. Nevins. Leeds. cloth-manufacturer-Jan. 27. R- Greenwood. Dewsbury. linendraper -Feb. 2, E. Hods, Birmingham, draper-Jan. 25, E. S. Webster, Birmingham, draper -Jan. 24, B. Hargraves, Manchester. tailor-Jan. 24, S. Cartwright, Great Bolton. ironmonger-Jan. 24, W. S. Batson and Co. Berwick upon-Tweed, bankers-Jan. 24, H. Hepworth. Leeds, cloth manufacturer-Jan. 24, T. Briggs, Newcastle-upon.Tyue. wholesale grocer -Jan. 24, T. Hamps.m. Liverpool. broker-Jan 24. C. Newman. Great Coggershall, miller-Jan. 24, P. A. Hepburn. Powis Place, Hampstead Road, bottled beer merchant- Jan. 24, R. H. Smith, Cornbill, merchant-Jan. 24, W. Stewart, Ludgate Hill. muslin.manufacturer-Jau. 24. J. Dudley. Loudon Terrace. Hackney Road, chemist-Jan. 24, W. Burrell, Chingford. farmer - Jan. 24, S. Wild, Manchester, coal-dealer. SCOTCH SEQUESTRATIONS. BALLANTINIC, WALTER, Shies. Dumbartonshire, Jan. 10,31. CoNNELL, JAMES. St. Andrews. draper. Jan. 10, 31. Rain. Priam Ballinluig. Perthshire. merchant, Jan. 10, Feb. 2. WARDROp, JOHN, Dandy van. grocer. Jan. 9, Feb. 1.

Friday, Jan. 6.

PARTNERFRIPS DIBOOLYED.

Everington and Graham. Ludgate Street, India sham 1-merchants-Swaine and Co. Leeds, cloth manufacturers-Robinson, aud Co. Leeds. stuff-printers ; as far as regards J. Robinson }miler-C. and G. N. C. Buchanan, Gloucester. edge-tool-manufacturers- Houlston and Hughes, Strand, booksellers-Grant and Co. Cheapside, linendrapers- W.and R. Johnson, Collet Place. Commercial Road. upholsterers - Sabel and Holland. Old Broad Street. merchants-Cross and King. Winslow, drapers-Watson and Dickin- son. Liverpool. chemists-T. and S. S. Marling. Ebley Mills. Gloucestershire. clothiers

- R. and C. Britton, Manchester. dour-dealers-Hare and Esstty, Tooley Street. Cos- ton-amaze-agents-B. P. and W. H. Bilbrough. Liverpool, brokers-H. and J. Calvert, Peterstield, drapers-J. and H. 0. Robinson. London, engineers-Cotton and Jones, Riches Court. Lime Street, mercantile brokers-Garrett and Porter. Stockton, ears spinners-Jackson and Sibson, Wrexham, sehoolmasters -limier and Mason, Webber Row, Blackfriars Road, druggists-Thompson and Fell, Cowper's Court. shipbrokers- Spencer and Spratt, Barnet. hydropathic establishment-Salt and Arnold, Uttoxeter, painters-Part and Mackerill, Manchester, card-makers -MarShalls and Metcalfe, Edgworth, Lancashire. cotton-spinners-Westbrook nod de Vibe, Milton, Kent. linen. drapers - Simpson and Jones, Bishopwearmouth, solicitors-Lovegrove and Morgan, Great Portland Street, linendrapers-Newton and Middleton. Sheffield, merchants- Liebert and Mendel, Manchester, merchants-T. and E. Howard, City Basin, lime- merchants-Craig and Patois. Liverpool, commission agents-Crookes and Brownill, Sheffield, penknife manufacturers-Stockwell and Co. Devizes, plumbers-Rhodes and Co. Liverpool. leaden-pipe manufacturers-T. and R. J. Brooks, Baker Street, Portman Square, booksellers-Alcock and Preston. K ingston-upon-Hull.joiners-Fraser and Baker. Wapping. coal-merchants-E. and R. Parry. Golden Lane, St. Luke's, iron-founcers-Gibb and Robson, Wood Street. Cheapside, muslin-maunfactarers -J. and J. Corbin, Ramsgate, hotel-keepers-Von Dadel zen and Co. Mincing Lane - Pince aud Glendinning, St. Thomas the Apostle, Devonshire, nurserymen -Topham and Co. Leeds, copperplate printers; RS far as regards H. W. Topham - Gilson and Co. Lower Thames Street, ship-brokers.

DECLARATIONS of INSOLVENCY UNDER THE NEW ACT.

BLAND, THoMAs. Christchurch, Monmouthshire. market-gardener.

BAYLEY, Joan, Manchester. smallware dealer.

BALDERBON. THOMAS. Huddersfield. retailer of beer, BINGHAM. JOHN. Norton Bolehill, scythe-manufacturer.

CLoax, Turmas, Aylesbury Place. Old Kent Road, lacemau. COOPER, CHARLES, Bristol, commission agent. CABsoN, WILLIAM ROBERT, Great St. Thomas Apostle, book-edge marbler. FosTER, JOHN, Birchills, Staffordshire publican., HORSFATS., JAMES. Heckmondwike, carpet-manufacturer. JONES, WILLIAM. Ledbury, tailor. Liorn, BENJAMIN, Kidwelly, Carmartheushire, labourer.

LLOYD, DAVID, Kid welly, labourer. Lance, Seismic FROsT. Great Queen Street. classical author.

ltdriratriz. JOVSPH, Leeds, cartmau.

Ozetr. ANTOINE. Berners Street. teacher of languages. RIVIRS, CHARLES, Spencer Place. Brixton, Mood-broker. Timm WILLIAM, Cobham, Surrey. blacksmith. Turmas, WILLIAM, Provost Street, City Road, draper's assistant. Tnonsms, Roarer, Tovil, Kent. grocer. TOULON. ELIZABETH, Horsfurth, shopkeeper. TAYLOR, JAMES, Draycoll Terrace. Chelsea, reader at a printing office. TURNER. WILLIAM. Woking, shopkeeper. Wavvs, JAMES, Berwick Street, Soho, fringe-manufacturer. W000s, JOHN WALTER, F.astcheap. bardwareman. Warm, WILLIAM, Black Lions, Kent. market-gardener. B %SERUMS.

GAWTHoRP, WILLIAM. Huddersfield. plumber, to surrender Jan. 19, Feb. 9: solicitor. Bellawell, Huddersfield; official assignee. Mr.Fearne, Leeds. HALL, EMAARD THOMAS, and JAMES. Lewis, flax-spinners, Jan. 19. Feb. 9: solicitor, Nr. Blackburn, Leeds; official assignee. Mr. Hope. Leeds. HARRIL, GEORGE CLEMENTS, Bristol. auctioneers. Jan. 18, Feb. 17: solicitors, Messrs. Kay and Co. Bristol; and Messrs. Burfoots, Temple ; official assignee Mr. Acraman, Bristol.

Maxsawo, THOMAS. High Street. Camden Town, grocer, Jan.17, Feb. 17: solicitor, Mr. May, Queen Square. Bloomsbury ; official assignee, Mr. Green. Aldermaubury.

PILE. GEORGE, and STAUNTON, WILLIAM JAMES BERNARD, Bishopsgate Street. Without. wine-merchants. Jan. 17, Feb. 17: solicitors, Messrs. Potlucks, Great George Street; official assignee, Mr. Graham,Basinghall Street,

Swamow, JOHN and Co. Skircoat, Yorkshire. millers, Jan. 20, Feb.6: solicitor, Mr. Wavell, Halifax ; official assignee, Mr. Young Leeds.

Werra, HUOff' Topsham. builder, Jan. 19. Feb. 9: solicitors. Messrs. Kiugdon, Exeter ; Messrs. Burford, Temple ; official assignee, Mr. Hirlzel, Exeter.

Wiatocx, MATTHEW, Huddersfield. merchant, Jan. 23, Feb. 6: solicitors, Messrs. Brook and Freeman, Huddersfield; official assignee. Mr. Freeman, Leeds.

DIVIDENDS.

Jan. 27. Blood, North Audley Street. surgeon-Jan. 31, Beerbohm and Slaughter, Feuchurch Street, merchants-Jan. 27, Scott and Coker, Wood Street. Cheapside, woollen-warehousemen-Jan. 27, Saunders, George Yard. Lombard Street, merchants -Jan. 27, Chapman, Islington, cowkseper-Jan. 27. J. C. and T. Lucas, Aldersgate Street, lozetige.manufacturers-Jan. 30, Price, Breutford, glass-seller-Jan. 27, Hop- per, Great Queen Street, carpet warehouseman-Feb. 6. Baker, Birmingham. timber- merchant-Feb. 4. Nash. Oldbury. Shropshire, grocer-Jan. 27, Hearne, Liverpool, diawl.dealer -Feb. 1, Woodhead, Duckmanton, Derbyshire, cattle-dealer. CERTIFICATES.

Jan. 27, Reid, King William Street, City. chemist-Jan. 31, Richmond, Lime Street, 'tar. merchant-Jan. 30, Arnold. Paternoster Row, bookseller-Jan. 30. J. M. and W. Mills, Great Berkliaropstead, brewers-Jan. 30, Rayner, Derby, marble-mason- it. 31. Termer. High Street, St. Giles's, oilman-Feb. I, Mottram, Wood Street, heapside, warehouseman-Jan. 31, Foster, Crosby Hall Chambers, City, merchant- n. 31, Brooks, Liverpool, hotel keeper-Jan. 28. Perry, Kirkdale, Lancashire, ilder-Jan, 30. Hill, Birmingham, merchant-Jan. 30. Goddard, Birmingham mer- ant - Jan. 28, Cox. Birmingham, lamp.manufacturer-Jan. 31, Bent, Dudley. Wor- tershire, grocer - Jan. 30, James, Ross, Herefordshire, grocer-Feb. 2, Hodson, rmiugham, draper-Jan. 31, H. and J. Hedger. Coventry, watch.manufacturers- "• 30. West, Walsall, Staffordshire, soda-water-manufacturer-Feb. 1. Heslewood, it Cu., Kingston-upon-Hull. white-lead-manufacturers-Jan. 30, N. L. and J. L, Fer- tides, Wakefield, corn millers-Jan. 30, R. and A. Andrew, Ashton-uuder lane, Lan• shire, cottou.spinuers-Jan. 30, Chadwick, Ashton-under-Lyne, cotton-spinner-

n. 30, Potter and Lever. Manchester, commission-agents-Jan. 31. Wilkinson, Ard- k, Lancashire, innkeeper-Jan 31, Walfold, Manchester, commission-agent-Jan. 30. Ridgway. Hayfield. Derbyshire. cotton spinner-Jan. 27, Johnson Wood Street, rib:tad-manufacturer-Jan. 27, Wilson, Manchester. commission-agent -Jan. 27. Duf- fell, Bow Common. tar-distiller-Jan. 27, Kiug and Co Berner's Street, paper-stainers - Jan. 27, Barshana Stratford. oxalic-acid-manufacturer -Fiddian, Birmingham, archi- tect-Jan. 27.Irwin, Manchester, draper-Jan. 27, Lampert, Bromptoo. printer, Jan. 27. Ellam. Birmingham, patent cock-founder -Jan. 27. (very. High Wycombe, carpen- ter -Jan. 27. Gough, Strand. patent-agent-Jan. 27. Culver Street. Finsbury, currier- Jan. 27, Bagger, BrIxtou'Road. oilman-Jan. 27. Wightman, Old Jewry. silk-printer

- Jan. 27, Stephenson. Manchester, coach maker-Jan. 27. Hill, Wisbech St. Peters. merchant-Jan. 27. Biggs, Manchester. commission agent--Jan. 27, Terry. New Broad Street, confectioner -Jan. 27, Allen, Much Wymondley. Hertfordshire. cattle deltas Jan. 27, Starie, Cutler Street, carpenter.

IVIoTCH SEQUESTRATIONS.

FORTUNE. WILLIAM, Whitekirk. Haddingtonshire, shipowner, Jan. 12, Feb. 9. HIBsON, HENRY, Fisherrow, spirit dealer, Jau. 13, Feb. 10. SMITH, THOMAS and Jona, Dalziel, grain-dealers. Jan. 12. 31. Smear, WILLIAM, Newton. Renfrewshire, cattle-dealer, Jan. 13, Feb. 3.

Warm JAMES. Arngask, Fifeshire, .Tan. 10. Feb.3.

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