The Sun.
London, England, 1857-12-19 00:00:00

Gorriasen, Huffel, and Co.
Brocklesby and Weasels
R. Bainbridge and Co.

125,310
40,486
. not stated

Herman Sill-t;ro, Son, and Co. not stated
Carr, Josling, and Co~ about
A. Hintz and Co.

Rehder and BoHamann, about
Henry Hoffman and Co., about
Herman Cox and Co., about

100,000
100,000
00,000

Bischoff, Beer, and Co., about

30,000

Itendes de Costa and CO.

231,673

b 0,00:)
32,458
not stated
not stated
100,000
bOO,OOO

Kisser and Co., about
Barber, Rosenaur, and Co.
Hirsch, Strother, and Co
F. and A. Bovet
C. A. Jones and Co., about
Sewell's and Neck, about ..

Albert Pelly and Co., about
170,000
Krell and Cohn not stated
W. Caudory 30,000
W. B. Filler
Hadland and Co., about
Lichtenstein and Co. about
J. H. Baird and Co.

Heine, Semon, and Co., about
Weinholt, Weimer, and Co., about
T. E. Elmenhorst and Co not stated
Montoya, Saenz, and Co. ... not stated
T. G. Ward not stated
H. and M. Toldorph and Co. not stated
Reis, Prescott, and Co 150,000
R. Wiley and Co 50,000
G. H. T. Hicks
Powell and Son

A meeting of creditors of Messrs. Barber, Rose-
nauer, and Co., whose suspension was announced
on the 3d inst., was held yesterday morning when
a statement of their affairs was submitted by Mr.
Chatteris, the accountant. It appears that the firm
commenced business in July 1854, with a capital 9f
about 4,0001. Up to the end of 1855 the profits
were 1,0481., and the two partners' drawing 1,1391.
—thus reducing the capital by 891. In 1856 the
private expenditure was 1,245/.7 and the loss on the
year's trailing 151., leaving the balance to the credit
of the firm on Dec. 31, 1856, 2,9501. The net losses
for 1857 amount to 90,1811., and include bad debts
10,1031., depreciation of merchandise 13,9671.,
The drawings for the same period have been 1,5061.
There is no private property, Mr. Barber having
settled ins furniture and a policy of insurance for
2,0001. upon his wife in the early part of 1856.
The assets are estimated to produce 2s. in the
pound, but it is doubtful if so much will be realized.
A meeting of creditors of Messrs. Allen, Smith,
and Co., merchants, whose suspension was an-
nounced on the 18th ult., was held yesterday morn-
ing, when, from a statement prepared by Messrs.
Quilter and Ball, the accountants, the liabilities were
stated to be 20,3061., while the assets were estimated
at 4,5441. The private property of Mr. Allan is, how-
ever, sufficient to cover the deficiency, with, it is
hoped, a surplus of 10,000/. ; Mr. Smith has also
furniture worth about 5001. The stoppage was
stated to have been caused by the numerous failures
in Sweden. It was resolved to wind up the estate
under inspection, some legal measures being neces-
sary to complete the realization of Mr. Allen's
estate.
The suspension was announced yesterday of
Messrs. Powell and Son, Manchester warehouse-
men. They were a respectable firm, and it is hoped
the liquidation will not show any serious deficiency.
Their liabilities are estimated at about 60,0001.
The bills were returned yesterday of Messrs.
William Dray and Co., engineers and agricultural
implement makers.

* Most of the creditors on this estate held security in
the shape of bills of exchange, which are rapidly running
off. Hence the extent of the failure is more apparent than
real.

STATE Of TRADE.

MANCHESTER, Dec. 18.

Good useful qualities of American cotton have given
way in price this week id. to id. per lb., with a new
crop promising well in quality and quantity, and a fair
extent of imports. This has added to the depression of
prices here, and to the gloom which has settled over the
goods market. There is a gleam of hope in this rapid
decline of the raw material, however, that prices having
nearly reached the lowest probable point of depreciation,
there will be more steadiness and cloth market that will
encourage business so soon as the money market is suffi-
ciently easy. For the present there is no symptom of
such a desirable change. Heavy domestics, longcloth.,
and T-cloths have been in some little demand this week,
but the prices offered have been lower, and the sales
effected are reported at rates nearly as low as we have
had for some years past. Printing cloths and 36 and
40 inch shirtings are very difficult of sale, even at a de-
cline of prices. For yarns the demand still falls much
short of the very limited production, and planers have
to submit to considerable reductions, especially in the
kinds and qualities usually taken for Germany, with Bo
much irregularity in prices as to render quotations almost
impracticable. Spinners and manufacturers appear y
ver-
much disheartened, and the losses of the large and
weal-
thier millowners, who, following a rule adopted partly
from pride and in some instances out of consideration for
their workpeople, in times of depression like the present,
of never closing their mills, have been exceedingly
severe. Instances are mentioned of accumulation
stocks, and colasequent lflss c b
,0 be altuo-t y depreciation,
of small
have been few and The failures in this distr r•
those elsewhere, though amount when compared with
elsewhere, though losses have
been heavy and very general, but a confident feeling
begins to be entertained that the shock having been
sustained so well we shall come of the' crisis better
than vrae expected.