The Express.
London, England, 1861-08-21 00:00:00

LONDON, WEDNESDAY EVENING, AUGUST 21, 1861.

FROM LAST manrs GAZETTE.

BANKRITTB.
Janie RANDALL, Bytes'. Surrey, victualler. to Pomander Sept. 4
at 14, and Sept. 2.S at 1, at Basinghall.Orect. !Nevem:is,
Warsilek.court, Grays-Inn:off. audit— Grahams, Coleman-
street.
WiLLlan 11 FART MATCRRWR. Lettherhead, Surrey, builder,
.tuguet 31, at 12i, and Sept. IS at 24, at Ileainghalbstreet. s4d.,
Yliasinghall oung. SerJeanCe-lon. Fleet-street off. assist, stansteld,
etreet.
dons Alit. rause, Feuchureh.street, City, ship broker,
August 31 at If, and Sept. 19 at 14. at Hasinghall. street.
Sot, Mercer, Mincing-lane off. arms., Grahams, Coleman.
street.
Cicuslits Walk Drury-late, and Chriffpatreet, Poplar, general
salesmen, Sept. 4 at 1, anal Sept. It at 4, at Basiughalletrect.
Sol., Stupher, Coleman-street off. assist, (animal, Coleman-
street.
Lblealtis 9iyuNa, Nearside-street, City, and Birmingham, lamp
dealer, Almost 27 and Sept. 23, at 14, at Bealoghalletreet.
Sole., Linklaters and Harlwood, Walbrook : off. amis., Gra-
ham, Coleman-street
BURT Wag Ewan SYLAIt, Bread-strait. City, We warehouse-
man, August 29 and Sept. 24, at 11, at liaalumbellatrtat. 8o1&,
Moseley and Co ,Old Jewry-chambers uff. `sig., Bell, Cole-
man-street-buildings. •
Join (Mania:l and Gaoltom GIUMMEtt, Oldbury, Worcestenhire,
fro ttttt ,ntere, Sept. 13 and Oct. 4, at 11. at Birmingham Court.
Sol.. issues sod Knight, Birmingham ; off. male., Whitmore,
Birmingham.
FAMENIS, Kidderminster, victualler, Sept. 9 aod 90,
at It, at Birmingham Court. Sole., Saunders and Son, Kid-
demander, and James and Knight, Birmingham off. midi..
Whitniure, B Guinean.
WILLIAX 1111ittigel, Barnsley. Yorkshire. tailor, Sept. S and 27,
at 11, at Ueda Court. Sob., Ramer. Barnsley, alai Bond and
Barwick, Leeds ; of. assig llupe, Ls-eda.
JOHN WILLIAM GARZINT, Liverpool. corn merchant. Sept. 4 and
Ilk at 11. at Liverpool Wort. Sot, Brabner, Liverpool, off.
assiag., Bird, lAvespeoL

_
I.II.ICIIIIPTCY Amin, LLED.
Angust 19. JoIM LiW9, New Churchetreet, San 'done, chemist.

IN6OLVINT PETITIONERA.

Y•arrttro oRI.ERIS.
W. 1. C. W. Bassett, Neercastie.street, Strand, and Sheerness,
Kent. grocer—R. Stokes, Hammersmith, tailor—T. Piper, Ash-
green. Surrey. yeoman—D. Brandon, lininswick-terrace, Back-
ney.roml, hoot maker—C. llatelier. mu., Oval-road, Kennington,
ginger beer manufacturer—A. Rumble, EgWtlneaottage, Dal-
Mon, general CoIIIIIIIMIOII agent—M. H. J. Morgan, Beauchamp-
terrace, Bermondsey, comeilian—T. Remnant, Pembroke-place,
Vaushall Bridge-road—G. T. Cuonlogton, Oreenatreet, Mile
Fiii.roml—J. Fisher. Sbeppertuu-terrace. baluatun, halter's
journeyman—T. Batten, High-street, Poplar, corn denier.

DECLARATIoNS OP DIVIDENDS.
EDWARD L HILL-2nd dividend of Sid., Oct. V. and any subse.
print Wednesday, at Morgan's, LlverpooL
DattikL June—let dividend of U. Sid., Oct. 0, and any subse-
quent Wednesday, at Morgan's, LlirerpooL
DI VIDKNIM.
Sept. It. J. Hardwicke, U. J and N. Maurice, Orace-
ehurchatrest-ehamben, City, and Kumla, inerchsnt•—
Sept. 12. J. W Gravesend, Kent. hotel keeper—Sept. 12. W.
P. Andrew, L N.DRIan, City, wine merchant—Sept. 10. J.
IL Bidding, George- fasnhard.strcet, and Fluchley,
mt. merehan It. W. East, Sudbury, Suffolk, currier—
Sept, 10. C. Hermit, Jinja] Evehange.butivlings, City, and Can-
ning Town, Eases, iron merchant —Sept. 10. J. Chapman, Cant.
bridge, hoot and shoe maker—Sept. 10. F. KUyctt, Forties,
Harnpohire, hatter—Sept. 12. A. Jauncry, Vorest.lllll, Kent,
plumber—Sept. 24. J. Webeter, Waymire.. near Liverpool.
f.leer—lips[ 24. G. Gandy, Lesswoud. near Mold, Fllutahlre,
ironmaster—sept. 24. W. Manokin, Liven...tot currier—Sept.
24. W. W. Jones, rortmadoc, Carsarrombire, ship-builder
Sept 24. J. Hobert'', Liverpool, corn merchant—Sept. 14. R.
GriMth, Penychaln. Carnarvoeshlre, draper—Sept. 24. W. M.
Townson. 14:=.11citnied victuallerpt. 24. M. Stepouvoll,
LiverpooL
CILLTINICATIII to to granted, unless cease be shown to the
doeirary co or before the day of iseatiag.
Sept. It T. W. Pyhtut, Laurence l'ountney-lane, City, and St.
Thomas-reed, South Hackney, timber merchant—Sept. In. A.
Wickens and & Palmer, Marklane. City, and Deptford, manu-
facturers of Nary black—Sept. 10. J. Argent, Yleetatreet, City,
Innkeeper—Sept. 10. J. Lemere, Victoria-road, Bow, oil and
colournion—Sept. 10. J. Fresbu, K ingoland gate Boaaar, King:s-
tand-road, Wm:toning—Sept 10. S. Kinsman, Poole.ptinter—
Sept. In. J. T. Ballard, Leicester, draper—Sept. 10. H. Free-
man, Leadenhalhetreet, City, merchant—Sept. 11. J. Turner,
Jun., Little Ormoodatrvet, licensed victualler—Nor. 8. P. Wil-
son. Claverley. Shropshire, saddler—Nov.e J. Wood, gen., Bir-
mingham, hulider—Oct. 2. W. H. Obreeee and C. Weave. Bur-
ton-upon-Trent, Staffordshire, bulldera—Nov. la W. Howls, Little
!Bretton, Shropshire, licensed victualler—Sept. IS. J. C. Harris,
Liverpool. licensed victualler—Sept. 10. J. Wonky, Witten,
Cheshire, draper—Sept. 16 J. Mason, Liverpool, boot and oboe
maker.

PAETNERSHIPS DISSOLVED.
A. W. Linsell and J. T. Limed. Halstead, lhael, straw plait
manufacturers—G. Goodwin and H. F. Butcher, Beillord.row,
architects—G. Pitt and J. Hartle, Dudley, Worcestershire, car-
riers—Ann 'laden, W. Sutcliffe, R. Smith, J. Lord, J. S. Smith,
J. Smith, Sarah Ann Smith, and Martha Smith, Hogshead. Lan-
cashire coal proprietors—A. Neumann and P. Stern, Cannon.
street Went, city, commission merctlauts—W. Coppeeseltake, S.
himalebothana, and beech, Longton, Waft re. china
ananutinturer", in tar as regards E. Beech—W. Reath and H.
Rash, South shield', Durham pa nt raanufacturers—J. Botcher
and T. Women, Gnat o'l'le-street. Reront-street, heraldic
artlsta—T. Smith and J. likholsou, Newcastle.upon Tyne, en-
gravers—T. Mayor and IL tllltrm, Manchester, plumbers—E.
Viementson, W. Whitworth, and J. Clernenhnn, DukinSeld,
Cheshire, cotton spinners—O. Poole and laisabeth Groom, Milo.
osibroad—W. A. &Alto and J. Conking', ltasliohoe, Lanc...shiro,
chesaistr—W. Pathan and J. Dunham, Horncastle, Lincoln-
shire, coal merchants—James Rhombi and Josiah Elemnbe,
Homey, Hampshire, nurserymen—J. Rowutree and H. R. Good.
win, Manchester, watehounnuen—M. Marshall and B. Bean.
mont, Leeds, painters—S. Jackson and J. Sankey. lillston, Stat.
fonish ire, blank tray manufacturers—l. Candler and H. Candler,
daahugham Mille. Norfolk, millers.

SCOTCH SZQUEBTRATIONS.
ROBERT Ruin PIJIMAN, lleig,e, tortembire, end Dundee, met.
chant, August rJ, at the County and Commercial Hotel,
Forfar.
Anuaaw ('total(„ Dumfries, draper, August 23, at the Faculty
Hall, Glasgow.
JAMDI SHAM. l'alderbank, Lanarkshire, grocer, August 26, at
the Royal Hotel, Airdrie.
WlEdinburgh.LLlAM Kbbbr, Folinburgh, August 27, at the Ship Hotel,

ESSAYS AND REVIEWS DEFENCE FUND.

NATIUN4L ASSOCIATION FOR THE PRO-
MOTION OF SOCIAL SCIENCA

FIFTH DAY.

The setwal aectiunaltlopartmente of thin National
Association assembled on Monday at twelve Altaic, in the
different courts appropriated to them (after the delivery of
the Kight Huu. the Atturney•General's address, as presi•
dent of the department of "Punishments and Reforma-
tories," held in the Solicitors' Room, Four Courts), and at
once proemial to the despatch of business.
FIRST DEPARTMENT—JURISPRUDENCE.

The ineetisig of this deportment was held in the Court of
Chewer), the Hight Hon. JosEH' ssrtcK, presideot, in
the choir.
_ _

Mr. Arthur Ryland, of Birmingham, one of the secreta-
ries of the department, real a " Report of the Mercantile
Legislation Oommittee on the Bankruptcy Law Amendment
Act," which, he stated, was appointed by the association
yore* time since.

Mr. 1). C. HkRON, Q.C., read a paper on Joint Stock
Frauds—"should the accounts of Joint Stock Companies be
audited by a public officer!" After dwelling at some
length upon the numerous eases of frauds committed by
officials of public companies which have excited attention
during the last few years both in England and Ireland, he
said the evil was increasing. How was it to be diminished!
Severity of punishment would have very little effect. For
a career like Watts' or Robson's many men would cheerfully
submit to six or ten years' penal servitude. To any person
not supported by a sense of morality, religion, and a coo-
*Mouses's' of doing one's ditty to God and IMO, nothing
could be more miserable than the situation of • mercantile
clerk, with the wretched salaries to which competition re-
duces the remuneration. On the other hand, men like
Watts or John Sedleir would commit suicide when detected,
so that even death has no terror for the commercial
swindler on a grand scale. Joint-stock companies received
from the legislature important privileges, which enabled them
to accumulate vest capital under the present system. It was
very easy to plunder these companies, and the punishment
of the swindler was very little consolation for the persons
who lose their money. lie proposed, therefore that all
joint-stock companies shouldbe subject to the inspection
and aulit of a public office, which might be made one of
the permanent departments of the Board of Trade. The
compai.ies themselves recognise the principle of publicity
by holding half-yearly meetings and publishing half-yearly
halenoe.slieete. There could be no sound objection that
these should be audited and verified by a government
officer, responsible to the government for the proper dis-
charge of his duties. Unless some such means be adopted
jointetock frauds would increase with the number of joint-
stock mummies. The misery caused by the failure of •
bank like the Royal British, the Loudon and Eastern, aid
the Tipperary Bank can never be estimated. It was the
function of that association to suggest measures to prevent
if possible the recurrence of such misery and ruin. Pre-
vention is better than punishment.
Mr. DAVID Goias (of Glasgow) read a paper entitled.
"Ought the Management of Bankrupts' Estates to be placed
in the bands of Official Assignees appointed by the Govern-
ment, or in the hands of Assignees or Trustees nominated
by the Creditors!"
Mr. Ronan Isxml (also of Glaegow) read a paper "On the
Necessity for a Law to compel every Trader to make an
Annual Balsam under pain of Imprisonment."