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Anderson, J. Edward-street, Portman-square, teadealer.

Arnold, E. Upper York-street, Bryanstone square, baker.

Ashcroft, J. Liverpool, ironmonger.

Ashton, J. jun. Fenney Bentley, Derby, cheesefactor.

Aspinall, W. Halifax, wine-merchant.
Bales, W. Newmarket, innkeeper.
Barton, J. Tarlton, Lancaster, maltster.
Bath, J. Devonport, grocer.

Beesley, F. Bedwardine, Worcester, glove-manu

facturer.

Benelli, J. B. Regent-street, dealer.
Bennett, G. Seymour-place, butcher.
Bertram, M. Philpot-lane, soap-maker.

Birrins, B. Weymouth-mews, St Marylebone, livery-stable keeper.

Boswood, J. Silver-street, Falcon-square, victualler.

Bowden, T. Museum-street, stationer.

Blood, E. E. L. and T. Hunter, Aldersgate-street, furnishing-ironmonger.

Blunt, T. Twickenham, grocer.
Brimmer, G. Strand-lane, stationer.

Broadhead, W. Ashton-under-Line, and G. Broadhead, Manchester, stone-masons.

Brookes, S. Bow-common, Mile-end, black ashmanufacturer.

Butt, S. Motcombe, Dorset, cheese-dealer.
Canburn, W. A. Bayswater, brewer.
Candlin, W. Burslem, Stafford, shoemaker.
Caton, R. Preston, milliner.

Chambers, C. Southampton-row, Russell-square,

Clarke, G. B. New Shoreham, Sussex, brewer.
Collens, B. D. Bristol, hatter.

Cooper, E. S. Liverpool, common brewer,
Cooper, J. Ashton-under-Line, Lancaster, shop-
keeper.

Crooke, J. Burnley, Lancaster, iron-founder. Croston, T. sen. and jun. Liverpool, ship-chandlers.

Dare, U. jun. Waterloo-road, butcher.
Davy, W. Webber-street, carpenter.
Dawson, T. and J. Almonbury, York, clothiers.
Dean, J. Brompton, timber-merchant.
Dickson, G. M. Liverpool, earthenware-dealer.
Drant, J. Kingston-upon-Hull, perfumer.
Draper, T. White-street, Southwark, dealer.
Dyson, J. Huddersfield, clothier.
Eady, S. P. Dean-street, Soho, dealer.
Edwards, J. Rathbone-place, merchant.
Ekins, J. Oxford-street, cheesemonger.
Evans, H. aud W. Oxford-street, lacemen.

Farley, T. Hereford place, Commercial-road, haberdasher.

Fawcett, J. and P. White, Miles-lane, bottlemerchant.

Fletcher, J. Pilkington, grocer.

Ford, J. jun. Mortlake, linen-draper.

Forsaith, S. S. Hackney, haberdasher,

Foulkes, J. Cheltenham, haberdasher.

Forsyth, C. Carlisle, draper.

French, T. Cheltenham, grocer.

Fuller, J. and J., and J. Fletcher, Radcliffe. Lan

caster, grocers.

Gallerard, and F. Pongerard, Fenchurch-street, merchants.

Gardiner, J. Paddington, scavenger.

Garside, S. Gisburn, York, cattle-dealer.

Garth, W. Colne, Lancaster, cotton-spinner,

Glover, T. Wardour-street, bricklayer.

Golding, G. Knightsbridge. stable-keeper.

Goodall, W. and J. Birchinall, Titherington, cotton-spinner.

Goodwin, W. Strand, bookseller.

Graham, G. Sunderland, master-mariner.
Greenwood, J. Birstall, York, joiner.

Gregory, S. and J. Bowden, Manchester, mer. chants.

Griffiths, J. Hollywell, coal-merchant.
Grimwood, J. Huxton, carpenter.

Grocock, S. Gray's-inn-lane-road, oil and colour

man.

Hall, R. jun. Poulton in the Fylde, Lancaster, liquor-merchant.

Harding, T. and Son, and R. Harding, Bristol, brush-makers.

Harmer, J. Great Surrey-street, stove-mcnufac

turer.

Hart, J. Gloucester, woollen-draper.

Harvey, W. Highgate, victualler.

Hawes, R. B. Howley-street, Walworth, carpenter. Hay, W. Rosemary-lane, victualler.

Henderson, J. Shap, Westmoreland, corn-dealer.
Herbert, B. Cheltenham, silk-mercer.

Hippon, W. Dewsbury, woollen-manufacturer.
Hirst, J. Huddersfield, cloth-merchant.
Howe, R. Haymarket, job-master.

Howell, J. Cheltenham, plumber and glazier.
Hughes, T. Speldhurst-street, draper.
Hurndall, J. Bristol, haberdasher.

Jackson, J. Dover, tailor.

Jay, R. Kilburn, carpenter.

Jones, E. Newington-causeway, linen-draper.
Keene, S. sen. Long Ditton, coal-merchant.
King, T. Oxford, grocer.

Kingham, J. Croyden, linen-draper.
Knight, J. P. Fulham, hop-merchant.

Lasoux, T. T. De, Canterbury, cider-merchant.
Lea, W. Charlotte-street, Fitzroy-square, broker.
Leigh, J. Blue Anchor-road, Bermondsey, engi-

neer.

Levoi, W. Cheltenham, picture-dealer.
Levy, J. Southampton, grocer.

Levy, J. Hemming's-row, glass-dealer.
Lock, J. Baker-street, North, chemist.

Long, W. Little St Andrew's-street, Seven-dials, oil and colour-merchant.

Mallough, E. J. Belvidere-place, Walworth, merchant.

Marshall, T. Whitelion-court, Cornhill, merchant.

Meyrick, J. Blackman-street, grocer.

Moore, J. U. City-road, blind-maker.

Morgan, J. T. Arlington-place, St John's-streetroad, jeweller.

Moseley, R. Goulston-square, Whitechapel, glassmerchant.

Nathan, M. George-street, Adelphi, bill-broker. Newbank, J. Earl-street, Marylebone, stage-mas

ter.

Nickets, J. Hunter-street, Brunswick-square, upholsterer.

Osborne, T. Stroud, Gloucester, linen-draper. O'Shaughnessy, H.P. and G. Sherborn, Pall-Mall, bootmakers.

Ousey, H. Ashton-under-line, cabinetmaker. Owens, T. Toxteth-park, near Liverpool, carter. Paris, A. A. Long-acre, printer.

Passey, S. High-street, Newington-butts, bookseller.

Pattison, W. Liverpool, merchant.

Perry, J. Gravesend, confectioner.

Pilkington, R. Blackburn, Lancaster, merchant. Pocock, J. W. Southampton-street, Strand, upholsterer.

Porter, R. Hackney-road, baker.

Prescodd, G. Southover, miller.

Redshawe, T. Fleet-street, bookseller.

Rees, D. Liverpool, merchant.

Reeves, J. Eaton, tailor,

Riva, G. and N. Sheffield, hardwaremen.

Roberts, P. P. H. Holborn, cheesemonger.

Robinson, J. H. and H. S. Hornchurch, Essex,

hay-salesman.

Rolley, T. Sheffield, stonemason.

Rowe, W. Plymouth, jeweller.

Rowland, H. W. Tottenham, stationer.

Russel, D. Long-acre, linen-draper.

Saunders, J. Holland-street, Bankside, bacondrier.

Savage, W. Fetter-lane, victualler.

Seager, J. R. Stepney, plumber and glazier. Shanley, H. Little Argyll-street, wine and spirit

merchant.

Smith, W. W. Holborn-hill, silk-mercer.
Smith, G. Watling-street, factor.

Smith, T. G. Sun-street, Bishopsgate-street, haberdasher.

Smyth, H. Piccadilly, hosier.

Sparks, T. and J. Balley, Chandos-street, drapers.
Stafford, S. Manchester, brewer.

Stanley, R. Old Kent-road, linen-draper.
Stead, J. Wakefield, architect.

Stoneham, T. Little Chelsea, brewer.

Storer, J. Mount-street, Grosvenor-square, undertaker.

Strachan, R. Cheapside, warehouseman.

Stranack, J. Park-place, Mile-end, master-mari

ner.

Sweetapple, J. P. Chisenbury, Wilts, horse-deal

er.

Taylor, C. Salisbury, inn-holder.

Alexander, Thomas, and Company, manufactu

rers in Glasgow.

Bicket, Alexander, junior, butcher, trader, and dealer in cattle in Newton-upon-Ayr.

Blair, James, merchant and watchmaker in Kilwinning.

Brown, John, cow-feeder and cattle-dealer in Paisley.

Campbell, James, soap-boiler at Queensferry. Dobson, William, and Co. merchants and drysalters in Glasgow.

Dow, Alexander, merchant and tinsman in Balfron.

Farquharson, Samuel, ironmonger, lately carrying on business at Cupar in Fife.

Inglis and Robb, merchants in Glasgow, and Robb
and Inglis, merchants in Demerara.
Jenkins, William, coal-master and spirit-dealer in
Glasgow.

Kyle, James, hardware-merchant in Inverness.
M'Gillivray, Robert, upholsterer in Inverness.
M'Intosh, James, innkeeper at Broomielaw, Glas-
gow.

Menzies, Thomas, merchant, druggist, and surgeon in Glasgow.

Osborn, George, leather-merchant and boot and shoemaker in Glasgow.

Sanders, Gilbert, wholesale hardware-merchant,
agent, and accountant in Glasgow.
Smith, Andrew, draper, Arbroath.
Speir, John, innkeeper and coach proprietor at
Lugton Bridge Inn, in the county of Ayr.
The Glasgow New Tan Work Company.

DIVIDENDS.

Cameron, Dugald, and Co. merchants and grocers in Greenock; a second dividend 25th April. Cousin, James, silk and cotton-yarn merchant in Paisley; a dividend 25th April.

Gillies, Colin, merchant in Brechin, Forfarshire; a final dividend 19th April.

Gordon, Patrick, the late, sometime stationer in Glasgow; a final dividend 26th April. Graham, Alexander, and Company, merchants in Glasgow, and carrying on business in Conception Bay, Newfoundland, under the firm of Graham, M'Nicol, and Company; a dividend after 6th April

Hamilton, Hugh, merchant in Greenock ; a dividend after 22d March.

Hamilton, John and William, wrights and builders, Lanark; a final dividend 5th May.

Law, David, innkeeper, coach-contractor, farmer, and cattle-dealer at Kinross-Green; a first and final dividend 2d May.

Macalpine, James, general merchant and trader at Corpach, near Fort-William; a second dividend after 28th March.

M'Rae, Daniel, merchant in Nairn; a first dividend after 16th March.

Millar, James and William, distillers at Craigend, and Spirit dealers in Glasgow; carrying on business under the firm of James Millar; a first and final dividend 17th May.

Morrison, Maxwell, William,fprinter and publisher in Edinburgh; a dividend after 6th April. Neilson, Andrew and Michael, wholesale teadealers in Glasgow; a dividend 16th April. Philips, Lawrence, manufacturer and merchant in Glasgow; a dividend after 29th March. Saunders, James, printer and writer in Dundee ; a dividend in April.

White, Messrs and Company, brewers in Perth; a dividend on 14th March.

Wilson, Anthony, merchant and ship-owner in Aberdeen; a farther dividend on 25th March. Young, David, wright in Calton of Glasgow; a dividend on 24th March.