The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1845-01-21 00:00:00

TEA AND COFFEE.

The tax on tea is considered objectionable : First, be-
cause it is a great article of family expense, costly on its
use, on which a light tax is more oprressive than a heavier
tax on other articles. Second, The extensive use of tea
conduces both to the health and morals of the people:
it is the peculiar distinction of tea that it refreshes with-
out intoxicating. On the contrary, it is commended by
the Roman historian, when he is enumerating its impor-
tation into Europe among the other advantages of the
trade to the East, as affording "an elegant repast." In
supplanting the use of beer and other beverages in the
morning and afternoon meal, its introduction has aided
in the improvement of domestic manners; and if its price
were lower, it would rival even more effectually the use
of ardent spirits, that fruitful source of moral debase-
ment. In every view, therefore, this article ought to find
especial favour with the rulers of the land, and to be
lightly taxed. It has, however, been very heavily taxed in
this country, at the rate of 100 per cent. ; to which 20 per
cent. has been added by the tax on sugar, and formerly
other 20 per cent by the monopoly of the East India
Company. So heavy a tax was calculated to check the
demand for so expensive an article; and accordingly its
consumption does not appear, any more than that of
sugar, to have kept pace with thel wealth and population
of the country. In 1803, when the duty was raised on the
finer teas to 95 per cent. the consumption remained sta-
tionery for seven years after, at between 20,000,000 and
21,000,000 lbs. In 1817 it amounted to 20,619,455 lbs.

When the monopoly of tea by the East India Company
was abolished in 1824, the tax of 100 per cent. was re-
pealed ; and new duties were imposed : on Bohea a duty
of ls. 6d. per lb. ; on Congou and the finer teas, 2s. 2d.;
and on the finest, such as Souchong, Gunpowder, &c. 35.
The difficulty of classifying teas according to this new
scale gave rise, as was alleged, to frauds on the revenue
by the importers of tea; and the discriminating duty was
relinquished fora duty of 2s. ld. per lb. on all teas. The
great objection to this tax, as to all indiscriminate taxes,
except they are extremely moderate, is, that it presses
heavily, where it ought to press lightly ; and lightly where
a heavier tax might be imposed. On the low-priced teas,
such as Bohea, it is equal to 150 or 200 per cent. ; while
on the finer teas it does not amount to above 50 or 75 per
cent. The duty is regulated by the high-priced, when it
should be regulated by the lower-priced teas. It is thus
the reverse of being just and equal. By raising the price
of the coarser teas, it lays the burden on the poorer and
middling classes, the chief consumers of those teas ; while
it presses more lightly on the rich, who use the finer teas,
and on whom the burden ought chiefly to lie. Consider-
ing, besides, the nature of the article, the exorbitant duty
is most objectionable ; and it encroaches deeply on the
comforts of the community. The tax on salt, pepper, or
on tobacco, though greatly exceeding the original cost,
does not impose any great. additional expense on the con-
sumers, and does not materially restrain the consump-
tion. But a lighter tax on so expensive a luxury as tea
is more heavily felt, and enforces economy in its use,
though it conduces, more than any other article, to com-
fort as well as to morality. In every view it is an impo-
litic and an oppressive tax. The new duty of 2s. id. on
the finer teas is, however, less in amount than the former
ad valorem duty of 100 per cent; and the price has been
still further reduced to about 20 per cent. by the large
importations of the free-trader. The consequence has
been a great increase in the consumption of tea, which
amounted in the year 1841 to 36,675,667 Ihs. ; a clear
proof that it is by the high price that it has been all along
restrained.

Coffee. like tea, is an extensive article of consumption,
which will not bear a heavy tax. Yet it has been heavily
and very unequally taxed in this country. The duty has
varied from 6d.. its present amount, to Is. 7d., and even
2s. per lb, ; or from 60 to 150, or 200 per cent. Though
possessing all the valuable qualities of tea, those high im-
posts nearly interdicted its use in this country. Nothing
mote clearly exemplifies the bad effect of exorbitant
duties. On an article in such great demand, expensive,
the duty should never have exceeded 20 or 30 per cent. ;
and it appears from experience, that a higher duty will not
yield a larger revenue. The tax was raised from 6d. to
100. ; in 1796 it was raised to Is. 5d., and in 1804 to Is.
7id. Under the pressure of those heavy duties, the con-
sumption remained stationary while the population was
increasing. It amounted, in 1789, to 930,141 lbs. ; and
in 1807, the year before the duty was reduced to 7d. it had
only increased to 1,176,164 lbs. The moment this de-
pressing load was taken off, the consumition bounded up
as with an elastic spring to 9,251,837 lbs. its amount in
1808. The duty was again raised to Is. in 1819; but was
finally reduced to 6d. in 1825, when the annual consump-
tion rapidly increasing, amounted, in 1840, to 28.723,735
lbs. ; and the duty of 6d. produced, in 1837, £675,120 ;
and, in 1842, £740,053; a clear proof of the impolicy of
the former duty of Is. 7td., which only produced, in
1807, £161,245. The effect of the reduced duty on coffee,
in increasing the consumption, was aided by a falling
price ; especially for about fifteen years after it took place,
as well, by the prevailing taste of the community, which
gave immediate effect to the lower duty. 'lea and coffee
possesses nearly the same qualities, and appear equally
acceptable to the public taste. The heavy duty, however,
on coffee, and its high price, turned the scale in favour of
tea, which accordingly had the monopoly of the market.
The consumers would almost as soon have given different
prices for the same qualities of tea, as a higher price for
coffee. By the reduction of duty and the price, coffee
was, for the first time, placed on an equality with tea in
the British market; and the consequence was a sudden
and extraordinary demand for this formerly forbidden
article. The consumption of tea was also increasing at
the same time; so that the falling price was diffusing a
growing taste for both these luxuries; which, with the
lower duty on coffee, should be used indifferently,—the
one at no greater expense than the other.

ARRIVED

WEDNESDAY, JANUARY 15.—Wind S.S.E.
—Dona Maria, from Ichaboe—Zante, Cleverley
—Patriot, Gibaut. from Naples--..ind One and Ail

from Tobasco—..
from Terceira.
SAILED.—Bezer, Adams, for St. Michael's—Ararat, Banks,
for Rio Grande—N le, Johnstone, for* New York—Frolick,
M`Clurg, Dordt —Demetrius, Gilham, for Constantinople—
Emerald, Thomas, for Malta—Brilliant, Dix, for Marseilles—
Rliza. Montechlaro. for Messina—Carlotta, Logone., for Palermo
—EmeKa, Milora, for Naples—eipollo. Hewitt, for Cape Hayti.

----
'Larpent, (late Pritt,) from Lou on, at this port. Captain Pritt
%vas`lost overboard on Sunday night. off the Long-ships
Trinity Yacht, hence at St. Michael's
Tisoro, Guicovich, hence at Alexandria
Itritain's Pride, Scott, hence at Constantinople
liajaden, Voss, and Ivo, Minach, hence at Trieste
Inwson, Keay, sailed from ditto for this port 27th if timo
'Teresa, Radimira, sailed from Venice for this port 6th instant
Diligent, Luchies, hence at Hamburg
Gazelle, Ramsey, from Hobart Town, at London
Azores Packet, hence for Azores, at Plymouth
Charles, from Honduras, and Anne Mada,froM Ichaboe, both
at Ichaboe
Vassals Sroxim—The Lady Rowena, from Calcutta for
ultiLondon, in lat. 7, long, 23; Thetis, hence for New Orleans, 17th
mo, in lat. 24, king. 24: Halcyon, of this
ort,
quator ; Franklin. from this port, Bth inst., in lat. 51, longh 9.e
Cove, Jan. 13.—1 t blew a heavy gale last night from the S.E.
The Shipping generally rode it well. The Kate was damaged by
the Idea driving foul of he:. The tide rose so high that the
Crusader got off the bank at Corkdeg, without damage.

THURSDAY, JANUARY 16.--Wind S.S.E.
SAT LED.—Ann Bridson, Bragg, far Hong Kong and Whimpoa
—Baboo, Barker, for Calcutta—Coromandel, Sedgwick, for New
Orleans—Ann, Robinson, for Laguira. Puerto Cabello and Ma-
racaibo—and Cerere, Dabenorich, for St..LLgo de Cuba.

The Devonshire,
,steamer) from Newry, is aground on East
Hoyle
htewarts, Fisher, from Paraiba, at this port ; sailed gth
Left the Camerton. Pomona, and Norval, loading for this port
—th:• latter to sail in three days
Malviria, Moll, sailed from Riga for this port Ist instant
George. Blenck, hence at 1) nz:c
May, Beech, and Emma, Rampert, hence at Copenhagen
Concordia, Jansen, hence at Cuxhaven
Catherine Harrison, hence at Schelde'
Charles ;ones Bird, hence at the Cape of Good Hope. and
sailed for Shanghae 20th Nov. Captain Bird lett at the Cape;
sick
Ellen, Ross, hence at ditto
Eleanor Lancaster, Baker, hence at ditto, and sailed forHom-
bay 20th November
Fratrces, Corkhill, hence at ditto, and sailed for Madras Igth
November
Ilasherny, Sexton, hence at ditto, and sailed for Calcutta 26th
November

Currency, Broderick, from Calcutta, at St. He'ena
Wm. Drowse, rhomption, Crum China, at ditto
Mona, Lawson. from Batavia, at ditto
Helen Mary, Gorden, and Derwent, Steele, from'the Mauri
tias, at ditto

Siam, flom Calcutta, at ditto
Flora M' Donald ; Frederick, Grant; and Canton, Nicol, hence
at St. John. N.B.
Argyle Clements: from St. Andrew's, at Cove
ViesseLs SPORFIN —The Heywood, hence for A'rica, Sth inst.
in lat. 47, long. 13 ; Earl Powis, for Chna, 1 ith Oct. in lat. 2 N,
long. IS W ; Fan: y, from New 0 leans for this port, 16th Dec.
off Double headed-shot Keys ; Diana, from New Orleans for
this port. .28th ult. off Cape Carnival
ST. IIsi,ENA, Dec. 9.—The Mary Houn ell, arrived here from
Ichaboe, brings the following report from that island :—The
Dauphin, of Blyth, sunk. The St. George, of Liverpool ; Ca-
therine, of Bristol ; Herald, and Venus, of Jersey; Ocean, and
Mary Ann, of London ; Vigilant. Union, and Bachelor—all
Much damaged. The Galla. of Exeter ; velocity, an:l Bolton
Abbey lost bowsprits. The Phemas, of Jersey, masts and bow-
sprits, and about two-thirds of the vessels there were more ( r
less injured.

—Wind S.S.E.

FRIDAY, JANUARY
Rnrvan.—Ornzimbo, Rockliff, from Benin—Meteor, Turner
fre
from Tampico—Margaret, Scott. from Naples--Cru.sader, Jef-
y, and Royal Bride, from Ichaboe—Norval, Kirk, from Pa-
raiba—Charletnagne, Fates, from New Orleans—Leonidas,
Snow, from Natchez—john Baring. Michael, from Charleston—
Monongahela, Turley. from Philadtl,thia—Elizabeth, Lyall,
from Naples—And Diana, from New Orleans.
SAMED.-- Palmyra. Barstow, and Mary Kimball, Gregory,
from New Orl- atlS—Annet Jane, Smith, for Batavia and Sinca-
pore—Europe. Furter, from New York—Kathleen. Oldfield, for
Ichaboe--I,edbre,!st, Gilfillan, forJamaica—Nathaniel Hooper,
Churchill.,Lr Boston—lLnger, M• Milian, for Batavia—Match-
less. Sherries. and Minerva, Phillips, for Azores—Elizabeth,
Stocks, for Boston—Ciro, Crusich, for Leghorn—Miltiades,
14itara, for Athens—aed i\lary & Jane, Osborne, for Malta.

------
The Brilliant. Dix, for Marseilles, was in contact this morn-
ing with the Athlone (steamer) by which her rigging and bul-
Warks were injured
Tanta Annichina, Sap, hence at Texel
Phi
CathomeneC, arine trnelia. Vande, beeh, hence at Helvoct
Chistene, hence at Sc helot
Princess Vaughan, from St.
John, N.B. Santos, Hagarty, hence at Kingstown forat Dublin
Manilla
Lady Flora Hastings, (late Nairn.) Matwine, Barton, and
Laurel, Beley, from lchaboe, at Falmouth
Cumberland. Major, from China, cff Dover
Tray, Hill, for New York, has put back, very leaky; bore up
from long. 19
Lynx, 1, ,very
hence at Tampico in 50 days
Lynx, T hence at Genoa
The Flor, hence to Havana, reported 3rd instant to have put
into Corunna with pan of cargo thrown n erbo; rd, threw over
43 boxes of sea marked W. 13. one of which was washed on
shore lath instant near Dingle
VCSSELS sPOKE:N.—General Wilshire, hence to Ichaboe, 10th
Nov. bouta lat. to S. long. I E,
andad Spencer Bourdeaux, to
few days previous. Slia, Bell, hence to Arica,
24th Nov. in lat. 24 S. long. 35 W ; Fifeshire, for this port, with
N,
21111 Dec. near St. Helena; Anti Lai g, 15th Dec. in lat.
0 N, I.ng. 21 W
FALMOUTH; Jan. 15.—The Thomas Laurie, Wimberley, bound
to Cork, sailed from Ichaboe 17th Nov. sprang a leak same day
and was abandoned ; c ew -aved by the Crescent of Liverpool,
Which wus spoken by the Marley, arrived here

A artivan.—Nicholas Biddle, Trueman. and Lancaster,
SYMonds, from Sava Biddle,
Brodriek, from Calcutta—
Diana, Howes, and Russell Glover, Bisson, from New Orleans
Arg-yle, Clements. from St. Andrew, N.B —Albatross. Mills,
from Bombay— Isabella Thompson, Powell, from Cey;on—
Clydesdale. Payne, from Icliaboe—Cora,milh, from New
CalabarTinamara, Eaton, trorn Ceara—Friendship, Anderson,
from Honduras—Fanny, Lovett, from New Orleans—Edinburg.
Lawson, and Lesmaha4o. Parry, from melt
John, N.B.—Belle,
Caster, P rim Terceira_ parry.
Lon from Lisbon.
Salt.Sl).—Cementina, Symonds, fog,rAzreMischief, Bra:T.
girdle, for Legh rr• - Lightning, To
Seur. for Malta Eleanor
and Jane Evans f fr ifs.vre -Tom Tough, Young, for Charente.
.-___—____
Hindoo, Beard, from Sydney, N S.W. at this port ; sailed 18th
August, and from Bahia 23rd November. The Frisk, Smith,
sailed from Bald 1, for Maceio 22nd November ; left at Bahia,
the Renown, Pi ninghame ar,cl Westmorland. On leaving
Bahia, telegraphed the Mayflower, from London. for Hobart
Town, going in with loss of foremast. tkc. On 1 lth Jan. in lat.
47 N, long. 16 W. experienced a hurricane, commencing at the
south, and Veering to N.W., which hove the ship on beam ends,
and washed
tide, away bulwarks, stancheons, tke. on the starboard
fr
Larch. Owens, from Bonny, at this port ;
sailed gth Nov., and
om Fernando
Porcupine Po 18th November. , Cleveland, and Volo, Churchvrard, hence at Con-
stantinople
Eugene. Gronendahl, hence at Antwerp
Agenoria. Ham, sailed from Naples 25th De; Amelia, Lauro,
flth Jan. and Trinacria. Lama 7th Jan. all for Livrrpool
Tipula, Mortimer, sailed from Smyrna 21st Dec , and Eleanor
Palmer, 22rd Dec. both for Liverpool
Brunswick, Frost, and Tom and Jessie, Symonds, from Icha-
boe, at Cove
Brothers, Valpy, and Fifeshire, Williams, ditto, eff ditto
Clydesdale, Morton, from lchaboe, at St. Helena
______

SATURDAY JANUARY lB.—Wind S.S.E. light

SUNDAY, JANUARY 11).—Wind South, moderate.
Aartivan.—Maryland. Smith, from New Orleans—Lady Am
horst, from China—Royal Archer. and Intrinsic, from Ichaboe—
Uary, from D•snerara—Wm Bayard, from St. Andrew, N.B.—
kontague, from St. John,• N.B.—Merlin from St. Michael—
Glenarin, from AlecaLdria—and liarrnora 'from Trieste.
SAlcisziMary, Trotter. for Sierra Leone—Samiote, Down.
la. for Ancona—and Renard, Pendestrze, for Santa Martha.

Demetrius, Gilliam
. hence for Constantinople. at Kingstown
MarY lir sane, Osborne, hence for Malta at ditto
Dyson. Crockett. hence at Pernambuco
Charles Sirnons hence at Bruges
Philotriene Chri'sten, hence at Antwerp
. Alliance, Harper sailed from Messir,a for Liverpool '7th Dec.
I, Dus Herrnanos ;ailed from Bilboa for Liverpool gth Jan.
Scotia, Burnett. frran St. Petersburg at Islay
Wm, Prowse. from China, at the Dow. ns
Horsburgh, from Valparaiso, in the English Ch,noel
Lou:sa, Newman, from Pernambuco, at Falmouth, with loss
of sails, wheel. drc sternpost supposed to be staned, arid cargo
to be damaged On 2nd Jan in lat. :34, long. 38, spoke the Lady
Ogle from China for Liver * 1
Elizabeth Hunter. HuntePr°.(from Taganrog, at Falmouth, with
loss of maintoprnast. and other damage
WM. Murray, Grebou, from Ichaboe, at Falmouth, with loss
of ore
Ge 'tee Canning. Harvey ; La Bonne Mere. Adams; Belvidere
Dobtuson, ((inch; Commerce, Bolton, and Idontreal, from
lelliboe, at Falutouttt

CORN EXCHANGE, JANUARY 17.
The average list received to-day makes no change in any of
the duties on Foreign Corn.

Since our first report this week we have been very shortly sup-
plied with every kind of Grain from Ireland and Coastwise, and
though of Irish Flour the fresh arriival is moderate, that of Oat-
meal is unusually small . the Foreign imports comprise a cargo
of Beans from Alexandria, and 1801 qrs. Indian Corn from the
United Staies.
Although the trade has in general continued very firm during
the interval from Tuesday last, no active buthiess has occurred
in any article; the transactions having been confined to the
wants of consumers, but without any material change from
previous quotations.

- Upon a limited number of country millers at this day's mar-
ket, the operations in Wheat continued to be restricted to the
demand from needy buyers upon a moderate scale; irksome
cases a trifle over, and in others rather below the rates of Tues-
day, but in no respect were there sufficient grounds to alter the
currenerOf that date. The sales of all kinds of Flour, we, edi I:-
cult to effect freely, but the holders being quite firm as before,
Prices remained unvaried.
Barley and Malt, exciting very little notice to day, hardly
sustained our last quotations. Beans, Pease, and Indian Corn,
also attended with less inquiry than usual, were severally ra-
ther depressed in value.
The majority of the late arrivals of Oats, having been disposed
of previously, this Grain was by no means plentiful to day, awl
though not readily sa eable, good descriptions fully supported
former prices. Oatmeal, in which few transactions were ap-
parent, was the turn cheaper.

HULL. CORN MARKET, JAN. 14.
At this day's market we have only a small supply of Whet
from the farmers, and which met ready sale at full last week's
rates; the condition was not generally good. There was more
inquiry for old foreign, particularly the fine qualities. Barley
was excessively dull. Oats the turn lower. In Beans and Peas
nothing doing. linseed and Linseed Cakes dull sale, and the
latter 2s 6d per ton lower. Rapeseed and Rapeseed Cake
meet more inquiry. No Bones at present afloat. Guano finds
buyers.

BIRMINGHAM CORN MARKET, JAN. 16.
At this day's market, the Wheat trade again ruled dull, and
all, except dry samples, were rather lower. Best Barley main.
tained its value, but all other descriptions were the turn
cheaper. Oats could only be sold by giving way 3d to ed t:er
quarter. English Beans fully Is per quarter, and foreign were
less inquired for. Pease not much inquired for.

MANCHESTER CORN EXCHANGE, JAN. 18.
The late large arrival from Ireland is followed up by a very
mode:ate import thence; hut there is a large supply to Wake-
fi:ld. The trade during the week has exhibited consideraMe
firmness ; and though there has been nothing approaching to
briskness, late prices have been well su: p rted :—this observa-
tion applies gene ally to the principal markets.

Thet;,siness doing at our C ,rn Exchange this morning, calls
for no particular observati n. Wheat fully maintains late
prices. Flour moves slowly, but former rates are steadily ad-
hered to, and realized up n sales made : and of all other articles,
it mey be observed, that they meet a moderate sale at the quo-
tations of our last

LIVERPOOL COTTON MARKET, JAN. 17

A g •od extent of business has been this week, and with a
greater degree of spirit than was shown last week, the advan-
tage being now as much in favour of sellers as it was then of
buyers, particularly for Uplands f the new crop, which have
been taken freely, and fair is advanced I} per lb., and the general
tone of the market is rather on the side, of holders. Speculators
have ,riken 4,45, bales of American, 1,5 0 Surat. and 99 per s . and Exporters 30g bales of American. There has been
a very good demand, and the sales will reach 7,004 or 8,000
bales, at very full prices, and at which the market closes stea-
dily.

The import this week is 36,853 bags, arid the sales reach
43,910 bags, viz :

ACCOUNT OF SALF.S AND IMPORTS OF COTTON,
From the 11th to the 17th Jan , inclusive.

Prices paid IMPORTS
SALES OP TILE WEEK, in the week.ThisWk.,thisyear

170 Sea Island
lo Stained .. _
132)e - Bowed Georgia'
/ Mobile
43" l Alabama and Tenses
0040 • New Orleans
13C0 f Pernambuco &Parai.' Si
Aricati and Ceara - _
540 Bahia and Maceio
75') Maranham
Sat ginned

1804 a 15 j }
34 - 41
34 - 41
- ....
6 ;
••••

Minas
Para

Demerara,Surinaßi,Wc
137 u Egyptian
• ... Barbadoes ..
.... Peruvian
.... Bahama

200 Laguayra.
100 Common West India,
Cartltagen a
80 Smyrna
.... Manilla
5600 Surat
.... Madras
• ... Bengal

I
==i>••••
--!.- 1
- -••

43910 hales

LATEST DATES AT LIVERPOOL.

Direct. I direct 1 Direct. ilndFrect
Australia .. ept. 6. Lima -
• lOct. 31.
Bahia .... Nov. 23 .. Maranham ,Nov. 28.1 ..
Barbadoes .. Bee. 9. Mauritius .. 'Oct. 25.
. .
Dec.ODoc te..
2!263
...
Bombay .. .. Dec. 2 Mobile
B. Ayres .. :..
Nov. Oct. 2223..
NM.oontreleVanidse.o
Calcutta
G. G. Hope .. .. 24. New York . .. 31
Charleston .. Dec. 27. Pernambuco .. •
. .. 10
China .... . • Oct. lu. Rio Janeiro I+-ov. 24.
Demerara .. Dec. 3. Savannah • • Dec. 26.
Havana .. .. .. 18. St. Helena ..
• •
Jamaica .. .. 3 Valparaiso Oct. ls. 9
Laguira .. ... „ . 7 Vera Cruz • • Dec. 2.

NORTHERN HOSPITAL, JAN. IS
[WEEKLY REPORT.]

AD/lIITTI3O

DISCHARGED

Accidents
Medical and Surgical cases
Upon recommendation ...

17 I Cured
20
Relieved and at own request 3
I
16 Attending as Out Patients. 12
Irregular
33 Died... S
Remainingin the Hospital., 74.

Consulting Surgeon, William Gill, Esq.
House Visiters, Rev, T. Hornby and H. J. Sanderson, Esq.
Treasurer, R. W. Bateson, Esq.
Chaplain, Rev. Wm. Hughes.--House-Surgeon, Mr. Parker

LIVERPOOL INFIRMARY REPORT, JAN. 18.

DISCHARGED ADMITTED.
In-patients cured 23 , In-patients 34
Relieved and at own request 6 I Out-patients
Made Out-patients o f Casuals during the week.. 3
Irregular
Dead

Consulting Surgeons, Mr. Forshaw and Mr. Dawson .
Chaplain... ...... Rev. Thos. Harries.
Apothecary, Mr. George Padley.
House Visiters, W. Lassell and R. Gibson, Esqrs.
House Surgeon . Mr. M'Cheane.
JAMES BOLD. Treasurer

BA, KRUPTCY ANNULLED.
Joseph Harvey, Saint Mary Axe, London, builder and under.
taker.

CERTIFICATE

To be granted by the Court of Review, unless cause be shnow

to the contrary on or before Feb. 4

Robert Sm th, Manchester, yarn agent—John and Richard
Davies, Cidswell-street, St. Luke's, Middlesex, linen drapers—
Joseph Nichol!, Sowerby-brid.!,e, Halifax, Yorkshire, worsted
spinner—Alfred Thompson, Southampton, and Chichester,
Sussex, grocer—Thurstan Cook. Kirby-street, Hatton-garden
and Acton-street, Gray's-inn-road, Middlesex, silver cutler—
Edward Peters, Godstone, Surrey, brewer.

FROM THE LONDON GA ZETTE OF FRIDAY

PARTNERSHIP7i DISSOLVED,

T. Russell and M. Sharpies, Rainow, Cheshire, silk-dyers—
'l'. Bury and W. Slater, Salford. cotton-dyers—J. Samuels, J.
King, and C. .1. Samuels, Manchester, merchants; as far as re-
gards J. King—R. Hampsun, E. J oynson, and R. Hampson,
Manche ter, cotton cleale:s ; as far as regards E. Joynsou—J.
Batcson, R. Hc.rsfall, and J. Bateson, Liverpool. brokers.

DECLARATION OF DIVIDEND,.
W. F. Mills, Hart-street, Miirk-lane, merchant.
T. Whitmarsh, Tunbridge V ells, I otel keeper.
J. Oliver. J. York, and It. Harrison, Tipton, Staffordshire,
coal masters.
W. Fairclough and E. Swainson, Liverpool, merchants.
J. Banks, Liverpool, tallow chandler.
R. Allinson, Whitehaven, Cumberland, ironmonger.
W. Perkins, St. Wollos, ship-builder.
E. Reynolds, Merton, Surrey, silk-printer.

BANKRUPTCY ANNULLED

Samuel Hammond, jun., Upminster, Essex, market garde; er,

BANKRUPTS.
William Aldred. George-street, New Kent.road. builder.
Antonio Nicholas Armani, Scott's-yard, Bush-lane, City, mer-
chant.
Thomas Browning, Old Bailey, London, innkeeper.
Andrew Donald, St. Albans, Hertfordshire, lodging-house-
keeper. . _

Joseph George Todman, Gray's-inn lane, London, licensed
victualler.
Henry Rome Stutchbury, Theobald's-road, Bedford-row,
London, bookseller.
Thomas Richard Withers, Rumbridge, Hampshire, brewer.
George Dickinson, South Portman-mews, Portman-square,
London, farrier.
William Robertson, Eagle-ter: ace, City-road, London, coffee-
shop-keeper.
......