Adams, J. Moorfields, cabinet-maker.
Antrobus, J. Manchester, provision-dealer.
Arcangelo, C. Bethnal-green, feather-merchant.
Archer, J. Gun-street, Spitalfields, factor.
Arnsby, M. Walworth-road, baker.

Arrowsmith, S. Salford, Lancaster, inn-keeper. Aubrey, H. H. Praed-street, Edgeware-road, winemerchant.

Badham, J. Clifton, Gloucester, cabinet-maker. Bailey, J. Ipswich, ship-builder.

Ball, P. Mevagissey, Cornwall, merchant.

Ball, T. St Stephen in Bramwell, Cornwall, deal

er.

Banks, J. and W. Garrod, of Beccles, Suffolk, linen-drapers.

Barnard, S. Camberwell, jeweller.
Barren, H. Thavie's-inn, jeweller.

Beck, J. Derby, tea-dealer.

Bennallack, J. F. Truro, scrivener.
Benson, G. Kennington, builder.

Biden, Cheapside, button-merchant.

Biggs, H. and J. Blandford Forum, mercers.
Bloor, J. L. Hackney.

Bond, C. Gravesend, victualler.
Boulton, T. W. Spencer-street.
Bowen, P. Bungay, linen-draper.

Brandon, W. sen. Camberwell, builder.
Branwell, G. Stockport, chemist.

Britten, D. jun. Basinghall-street, callenderer.
Brown, J. Exeter, coachmaker.
Brotherton, J. Liverpool, tailor.
Bryan, A. Richmond, haberdasher.
Burslem, T. Abchurch-lane, wine-merchant.
Burslem, T. and P. Cella, Abchurch-lane, wine-
merchants.

Byram, R. J. and J. Saddleworth, York, woollen manufacturers.

Cachard, G. Henrietta-street, Covent-garden, watch-maker.

Campbell, T. B. Brick-lane, Spitalfields, grocer. Chambers, L. Newcastle-upon-Tyne, spirit-merchant.

Chick, M. Newgate-street, hosier.

Clarke, R. Agnes-place, Waterloo-road, coal-merchant.

Clarke, T. Rotherhithe, lighterman.

Coates, W. Kidderminster, draper.

Cooke, T. and J. Cheltenham, upholsterers.

Cooke, T. W. Stratford, brewer.

Cooper, B. Falcon-square, coal-merchant.
Cooke, G. Manchester, grocer.

Coppard, J. sen, of Lower Mitcham, drug-grinder.
Couchman, S. Throgmorton-street, printer.
Craddock, A. Albany-road, carpenter.

Creed, J. Bedford-court, Covent-garden, woollendraper.

Crick, W. and J. Goulding, High-street, Southwark, bakers.

Crossley, J. Holborn-bridge, cheesemonger.
Daniel, J. Bedminster, carpenter.

Davenport, H. Heywood, Lancaster, grocer.
Dawson, W. Kingston-upon-Hull, bookseller.
Dickinson, J. Dewsbury, York, draper.
Dimsdale, G. Richmond, Yorkshire, grocer.
Dixson, F. Tottenham-court-road, feather-bed
manufacturer.

Dolbel, J. Lambeth-road, merchant.
Donsbury, R. Bell-lane, mustard-manufacturer.
Durham, J. Catherine-street, Strand, cabinet-

maker.

Garner, W. Margate, bookseller.

Gerrish, J. sen. and J. Gerrish, jun. Frome-Selwood, clothiers.

Giblett, J. Frome, Selwood, clothier.

Giles, H. London-road, butcher.

Giles, J. and G. Dennis, Bow Street, Covent-garden, victuallers..

Gledhill, J. Halifax, merchant.

Good, W. sen. and W. Good, jun. Hythe, Southampton, ship-builders.

Grayburn, W. Nottingham, draper.
Greetham, R. J. Liverpool, ship-chandlers.
Gregory, S. Manchester, calico-printer.
Grimble, J. Norwich, tailor.
Grimwood, R. Rochester, draper.
Gritton, P. R. Doncaster, dealer.
Guth, J. Shad, Thames, corn-factor.
Gwynne, W. Benton, Sussex, dealer.
Hall, J. Newington-butts, tea-dealer.
Hammond, T. Manchester, victualler.
Handy, S. Goswell-street, brass-founder.
Hart, A. Manchester, dealer.

Hopkins, W. D. Dunster-court, Mincing-lane, ship-broker.

Houghton, J. and S. P. Skinner-street, leathersellers.

Howell, J. Piccadilly, linen-draper.
Hudson, T. Whitehaven, mercer.

Huffam, C. Garford-street, Limehouse, ship. chandler.

Hughes, W. Tewkesbury, glass-dealer.
Hulme, J. Lancaster, victualler.

Humphreys, J. Vauxhall Bridge-road, carpenter.
Jackson, C. Barbican, hatter.

Jackson, H.W. and W. W. Beaumont, Great Eastcheap, cutlers.

James, H. J. Cannon-street, stationer.

Jay, G. and T. Ward, Burlington-gardens, artificial florists.

Jenkins, W. Christchurch, Southampton, plumber.

Johnson, W. Bedfordbury, draper.

Jones, J. Hillingdon, linen-draper.

Jones, W. Bermondsey-steeet, fishmonger.

Kite, J. and B. Best, Macclesfield-wharf, Shoreditch, coal-merchants.

Lamb, G. Blackwall, merchant.

Lander, J. Strand, hardwareman.

Larkin, J. Canon-street-road, shopkeeper.
Latten, J. Woolwich, baker.

Lawson, J. B. and G. Nottingham, hosiers.
Lawson, J. Nottingham, hosier.

Lee, J. Bocking, innkeeper.

Le Cointe, J. R. St Helen's-place, merchant.
Leonard, C. V. Taunton, linendraper.
Levy, J. Goodman's-fields, feather-merchant.
Lewin, R. Mansell-street, coal-merchant.
Lingford, T. Sloane-street, draper.

Little, A. Bradford, York, grocer and draper.
Lomas, G. Burslem, Stafford, pawnbroker.
Lunn, E. and G. Halifax, Yorkshire, chemists.
Mason, G. Northampton, carpenter.
M'Kenzie, H. Walsall, draper.

Metz, S. Southampton-street, Strand, bill-broker.
Miller, W. P. Dorset-street, Manchester-square,

Prodgers, E. Ludlow, Shropshire, banker. Prodgers, G. E. and J. Ludlow, Shropshire, bank

ers.

Radford, S. Chiswell-street, victualler.
Rice, C. Bennett circus, tailor.
Richards, J. Wolverhampton, miller.
Richards, S. Bristol, boot and shoemaker.

Rimmer, J. and J. Liverpool, flour and provisiondealers.

Rishton, E. Preston, money-scrivener.
Roberts, J. High Holborn, corn-dealer.

Roffe, C. St Martha on the Hill, Guildford, paper manufacturer.

Rogers, W. Upton, victualler.

Rolfes, W. G. Fenchurch-street, broker.
Ryall, T. R. Sutton Veny, Wilts, dealer.

Sargent, W. late of Sheffield, and afterwards of
Fleetmarket, spirit-dealer.

Seward, J. G. Blandford Forum, Dorset, cooper.

Shaw, T. Southampton, wine-merchant.
Shawcross, J. Manchester, innholder.
Sidford, G. sen. Bath, linendraper.

Sims, C. Crown-court, Broad-street, merchant.
Sims, S. Southampton, stationer.

Slade, J. Mevagissey, Cornwall, mercer.
Smith, P. Mevagissey, Cornwall, grocer.
Smith, T. Uttoxeter, Staffordshire, tanner.

Smith, T. Heaton Norris, Lancashire, and J. Yates, New-mills, Derby, brass and iron-founders.

Starkey, W. Lower-road, Deptford, butcher.

Stephens, W. Alphington and Heavitree, Devon, builder.

Sugden, J. Huddersfield, York, cloth merchant. Taylor, W. Woolwich, coal merchant.

Temple, W. R. Sowerby, York, wine-merchant.
Thompson, J. Rotherhithe, tea-dealer.
Thomas, J. Liverpool, merchant.
Thomas, J. Piccadilly, draper.

Thompson, G. F. Wood-street, Cheapside, silkmanufacturer.

Townend, J. R. Minories, hat-manufacturer.
Truman, T. Waterloo-terrace, printseller.
Unsworth, R. H. Lambeth, coal merchant.
Wagstaff, T. Bristol, wharfinger.

Walker, J. Rishopsgate-street, hardware-man.
Weaver, T. Abingdon, Berks, linendraper.
Welch, J. Prince's-street, Lambeth, leather-seller.
Wellands, J. Durham, draper.

White, Mary and J. and J. Great Eastcheap, perfumers.

Willett, F. Holborn-bridge, druggist.
Williams, W. W. Norwich, pawnbroker.
Williams, J. Kentish-town, coachmaker.

Wills, W. Sol's-row, Hampstead-road, rectifier. Wilson, P. Gibson-street, Lambeth-marsh, carpenter.

Woolcott, H. Paddington, stone mason.
Woods, G. E. Walton, Surrey, chemist.
Wragg, T. Islington, brewer.

Wynne, G. Stafford, shoe-manufacturer.

Yates, T. J. Warburton, and J. Yates, Bolton-leMoors, Lancashire, cotton-spinners.

Bishop, James, cow-feeder and spirit-dealer, Cowgate, Edinburgh.

Clyne, John, merchant, Leith.

Gregg, James, junior, writer in Ayr, printer and publisher,

Hart, Thomas William, draper and merchant in Greenock.

Kennedy, Duncan, merchant, accountant, and agent, in Glasgow.

Kirkland, William, surgeon and drysalter, and dealer ín oils, in Cumnock.

Lowe, John and James, merchants in Greenock. Macgill, Francis, merchant and manufacturer in Glasgow.

MacLauchlan, Dugald, ship owner, dealer in wool, and grazier, residing at Cornanan, near Fort William.

Marshal, Peter, and Co. late merchants in Glasgow.

M Kenzie, John, cattle-denler, Ledbeg, parish of
Assynt, Sutherlandshire.

Milne, James, merchant, Gallowgate, Glasgow.
Paterson, Mrs Christian, merchant in Mauchlin.
Robertson, Samuel, spirit-merchant in Leith.
Rowe, Benjamin, coal-master in Shewaltown, and
grocer and spirit-dealer in Irvine.
Richardson, William, brewer in Dumfries.
Steel, John, coal-agent in Glasgow.
Stewart, David, junior, oil and colour-man, and
spirit-merchant, Edinburgh.

Taylor, James, bleacher in High Arthurly.
Turnbull, Robert, seedsman Edinburgh.
DIVIDENDS.

Bell, William, manufacturer, Anderston, Glasgow; a first and final dividend on 10th February.

Burn and Pringle, wood merchants in Fisherrow; a dividend after 16th February. Cameron and Bisset, agents in Dunkeld; a dividend on 23d February.

Carsewell, William and James, wrights and builders in Glasgow; a first and final dividend after 20th January.

Fyfe, James, joiner and cabinet-maker in Leith; a second dividend after 28th February. Gibbs and Company, late nursery and seedsmen in Inverness; a dividend after 11th January, to the creditors of Gibbs and Company; no dividend to the creditors of the individual partners. M'Caal, James, and Company, contractors for the Public Buildings at Ayr, and masons and builders there; a dividend on 2d February. Macmath, Donald, merchant in Inverary; a 2d dividend on 17th January.

Paterson, Walker, and Co. merchants and general commission agents, Leith; a first and final dividend after 2d March.

Rae, John, candlemaker, Edinburgh; a 2d dividend after 31st January.

Robertson, John, and Company, merchants in Glasgow; a dividend after 15th January. Sutherland, Charles, merchant in Golspie; a dividend on 15th February.

Wilson, George, late spirit dealer, High Street, Edinburgh; a dividend after 14th February. Wilson, Robert, the deceased, merchant in Leith; a dividend 25th March.

Wyllie, R. and M., manufacturers in Glasgow; a dividend on 9th January, to the creditors of Matthew Wyllie; no dividend from the Company estate.