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once, although for two years the unfortunate successor can derive no benefit from the property.
The general scope of the act is explained in a few The Succession Duty Act, 1853, (16 & 17 Vict. c. 56); introductory pages, from which we take the following with an Introduction, Notes, and an Index. By explanation of the machinery for raising the tax on HENRY THRING, M.A., of the Inner Temple, Barrister real estate, in which the whole difficulty of the appliat Law, and Fellow of Magdalen College, Cambridge. cation of the succession duty to real estate lay-a diffi(12mo., pp. 116).
[Stevens & Norton.] culty which was not met at all by Mr. Brodie's proThe proposal made by Mr. Brodie, about four years
posal, and which we think will not be found to have ago*, to extend the probate, administration, and legacy
been met quite so well as a Chancellor of the Excheduties to real estate, and to successions under settle
quer could wish by the present act:ments, has been partially acted upon in a manner
“ There is an inherent difficulty in taxing property which betrays a consciousness of the injustice of the
which does not readily admit of a partial conversion tax. It is surprising indeed that Mr. Brodie, whose
into money, and this difficulty is enhanced by the views respecting the so-called “burthens on land” are
intricate limitations to which land is subjected in much more just than any that are to be found in the
‘England, and the lengthened period during which it works of professed economists, should have failed to
‘may be kept out of the market and occupied by perperceive that his own principles emphatically condemns
| sons taking only limited interests. any interference with existing taxes on realised pro
“The difficulty arising from the nature of land has perty, whether in the way of remission or in that of .
been overcome by the manner in which the tax is imimposition. Mr. Brodie proposed to substitute for the L`posed. For the purposes of taxation, a successor's probate and administration duties a uniform tax of 31. L'interest in real property is considered (sect. 21) as an per cent. on all successions under settlements, wills, and
annuity equal in amount to the net produce of the intestacies, (with a proper distinction between residuary
land enjoyed by him for his life, or for any less period and other claims), and for the legacy duty a tax on suc
during which he may be entitled to the receipt of the cessions, varying, like the legacy duty, with the degree
rents and profits. The duty thus becomes a tax upon of relationship, but pressing more heavily than that
'the rent, and not upon the corpus of the land; and as on distant relations and strangers. The simplicity and
it is payable by four annual instalments, and not in uniformity of the proposed measure (to say nothing
one gross sum, there can never, under ordinary cirof its probable productiveness) were attractive, but the
cumstances, be any necessity for a sale of any proporcountry was not prepared either to commit so great an
•tion of the property in order to satisfy the demands of injustice, or to make so great a change, per saltum, and
'the Crown. It is true, that by this arrangement a the extension of the probate duty to real estate is laid
"tenant in fee and a tenant for life pay a tax of equal by in the state armoury for a future occasion. In the
'amount; and the act does not attempt to distinguish meantime, and as usual, no very flagrant or oppressive
between them, except in the event of the tenant for injustice has been committed-one of the many illustra
“life dying before he has paid all his instalments, in tions which are continually occurring of the felicitous
which case all instalments not due at his death cease working of our apparently clumsy and crazy constitu
to be payable; while, in the case of a tenant in fee, the tional machine, however difficult it may be to demon
"unpaid instalments continue to be a charge on the strate its excellencies on any known theory of political
'property, payable by the owner for the time being. engineering. A new tax, whether cumulative or substi
•Rules are given for estimating the value of various detutionary, direct or indirect, but especially a direct tax,
'scriptions of real property. Advowsons are taxable is almost always partial in its incidence, and so far a
only in the event of their being disposed of for money confiscation: but happily our taxes are so numerous l'or money's worth; and personal property directed to and so various as to allow of a great deal of annual
be invested in real property, in which the successors tinkering at a very small cost of injustice, but with
take limited interests, is to be treated as real prolarge results towards the great end of harmlessly agi
perty." tating and keeping sweet the political waters. All the
The confusion of estates for life with estates in fee, discords, like the notes of a forest choir, result in some
for the purposes of taxation, is a good example of the thing very like harmony.
happy ease with which a Chancellor of the Exchequer Mr. Thring assisted Mr. Erle in preparing the Suc
can perpetrate the grossest absurdities. Very probably cession Duties Act, and his object in the book before
Mr. Babbage, who considers that permanent and preus is stated to be the explanation of the act to the
carious incomes ought to pay the same annual income general as well as to the legal reader. This has
tax, is ready to demonstrate the soundness of treating been done extremely well, and without opening doubts
life estates and estates in fee as equal “successions." upon the act, which was scarcely to be expected
In the meantime, the provision seems to us to be open from a writer in his position. Mr. Thring has pro
to the following observations :-If an estate devolves duced a very plain and satisfactory guide in the appli- from father to son, without diminution, during a succation of the act to all ordinary cases. The act itself cession of generations, and each successor pays on the is remarkably short, and free from complication : but | value of his life interest, it is not material for the though, no doubt, its apparent simplicity has been the purposes of taxation whether the devolution is under result of much anxious consideration, we are not free
limitations of successive life estates or by the repeated from misgivings that some serious difficulties will be descent of the fee. In either case the property remains experienced in its operation. The omission of any
in the family, and pays the same amount. But if A. provision for defining the payment of the duty on copy
devises his land to B., a stranger, for life, with remainholds subject to arbitrary fines is, we believe, rather to
der to another person not related to B., B. takes under be charged on the Legislature as an error of judgment | that gift a very different succession from that which he than as an oversight. Its injustice is apparent. In would take under a devise of the fee. True it is, that calculating the value of the succession, the amount of if he took the tee, and it descended to his posterity, the fine (two years' full value) is to be allowed for: | the tax would be paid by his family; but still, with a but the payment of the eight half-yearly instalments
view to any test of the value of the gift to him, or of of the succession duty is nevertheless to commence at
| his means to pay the tax, the value of the fee, after
| allowing for the value of a perpetual annuity of 11. * « Tax on Successions and Burdens on Land, &c. By per cent., ought to be taken into account. Again: if P. B. Brodie, Esq." Longmans, 1850.
Ta gift in fee by A. to B., a stranger, is to be regarded
as a gift of successive life estates to B. and his pos- Mr. Thring's annotations to the sections of the act terity, the succession duty to be paid by B.'s issue will be found very useful to the general reader. They should be at the rate of iol. per cent., and not of 1l. consist principally of examples illustrating the applicaper cent. On the other hand, if B., the devisee in fee, tion of the enactments. instead of confining his expenditure to the annual income of the estate, should sell it, and consume PUBLIC EXAMINATION OF STUDENTS. the capital during his life, he would have acquired and consumed a succession of far greater value than
At the public examination of the Students of the a life estate on which only he would have paid duty. In
ooty. Inns of Court, held in Lincoln's Inn Hall, on the 11th, The absurdity is further developed by the 31st section,
section: | 12th, and 13th days of January, 1854, the Council of which provides that personal property subject to a
Legal Education awarded totrust for investment in the purchase of real estate, to which the successor would be absolutely entitled, shall
Jasper Kenrick Peck, Esq., student of Lincoln's Inn,
a studentship of 50 guineas per annum, to continue for be charged as personal property, (i. e. on the capital
"la period of three years. sum); but personal property subject to a trust for in- !"
| Walter Robinson, Esq., student of the Inner Temple, vestment in the purchase of real estate, to which the
| a certificate of honour, as having passed the second best purchaser would not be absolutely entitled, shall be
examination. chargeable as real property, (i. e. on a life interest).
Charles Piffard, Esq., student of Lincoln's Inn, Henry The application of this clause will give rise to many Rowcliffe. Esq., student of the Inner Temple, and questions; but we will assume that the status of the
J. George Norton Darby, Esq., student of Lincoln's
Inn, certificates that they have satisfactorily passed a possession is to determine the mode of charge, and that
| public examination. the interest of a tenant in tail is not to be regarded as an absolute interest. Then, in the case of an absolute gift, the rate of duty will depend upon the mere acci
COMMISSIONERS TO ADMINISTER OATHS dent, whether at the time the succession falls the
IN CHANCERY. money has been actually invested in the purchase of real estate or not; and in the case of a trust for the The Lord Chancellor, under the powers of the 16 & purchase of lands to be settled in tail, the mere neces- 17 Vict. c. 78, intituled “An Act relating to the Apsity of the idle ceremony of an inrolled assignment is pointment of Persons to administer Oaths in Chancery, to determine the lower rate of duty. Again: under and to Affidavits made for Purposes connected with the 21st section a tenant in fee pays the whole duty, Registration,” has appointed the following gentlemen although he should die before the first instalment be to be Commissioners for administering Oaths in Chancomes due; but a tenant in tail who sells and conveys cery :the estate away by a disentailing assurance, and dies Thomas Kennedy, 26, Chancery-lane, to be a London before the first instalment becomes due, pays nothing. Commissioner. (Sect. 21, upon which the question arises, whether the Henry Hughes, Maidstone, Kent, to be a Commissioner words “a successor who shall have been competent to in England. dispose by will of a continuing interest in such pro- George Mounsey Gray, 9, Staple-inn, to be a London perty” include a tenant in tail who has acquired the Coinmissioner. fee by a disentailing assurance). We do not pretend William Lewis, 6, Raymond-buildings, Gray's-inn, to that similar anomalies could be wholly avoided by any be a London Commissioner. adjustments, but that only shews the inherent absur- Joseph Noakes Mourilyan, Sandwich, Kent, to be a dity of a succession duty. This want of principle in Commissioner in England. the tax and in the act removes the sting from the ex- Edward Chester, 11, Staple-inn, to be a London Comtraordinary provision in the 8th section, that “when missioner, any Court of competent jurisdiction shall declare any William Weld Wren, 32, Fenchurch-street, to be a succession to have been fraudulent, and made for the London Commissioner. purpose of evading the duty imposed by this act, it Robert Wren, 32, Fenchurch-street, to be a London shall be lawful for such Court to declare a succession Commissioner. 'to have been conferred on such person, at such time, Edward Dyne, 61, Lincoln's-inn-fields, to be a London and to such an extent as such Court shall think just; Commissioner. and such last-mentioned person shall he deemed to Thomas Dodd Keighley, 73, Basinghall-street, to be a have taken a succession accordingly, derived from the London Commissioner. • person making such disposition as predecessor.” We Charles James Brown, 10, New-inn, to be. a London confidently anticipate that the Courts will apply the Commissioner. act and decide questions of evasion precisely as if this confession of incompetency had not been inserted in it.
London Gazettes. The least to be expected from the tax layer is, that he will express his mind to his own satisfaction. In fact, the framers of the act have ingeniously anticipated several
FRIDAY, JANUARY 13. modes of evasion, and met them by appropriate enact
BANKRUPTS. ments; but we suspect that some evasive contrivances FREDERICK MAYSTON, Great Yarmouth, Norfolk, still remain unforbidden. Thus, the first branch of the grocer, Jan. 21 at half-past 1, and March 4 at half-past 12, 8th section directs, that when any disposition of property
Court of Bankruptcy, London: Off. Ass. Pennell; Sol. shall be made to take effect at a period ascertainable
Braham, 101, Chancery-lane.-Petition dated Dec. 26. only by reference to the date of the death of any person,
| FREDERICK MILLER, Newport, Essex, corn merchant, such disposition shall be deemed to confer a succession.
Jan. 26 at half-past 1, and Feb. 23 at 2, Court of BankThis does not apply in terms, and cannot by construc
ruptcy, London: Off. Ass. Bell; Sols. Drake, East Dere
ham ; Nichols & Doyle, 2, Verulam-buildings.--Petition tion be extended, to a disposition in favour of A., so
filed Jan. 10. long as he shall in person perform some service or cere- | FREDERICK CHATER, Wolverhampton, Staffordshire. mony; and upon Ai's default, to B. Again: to reduce chemist and druggist, Jan. 26 and Feb. 16 at 11, District the duty on a personal fund to the duty charged on Court of Bankruptcy, Birmingham : Off. Ass. Bittleston; real estate, it will only be necessary to direct a conver Sols. Thorne, Wolverhampton ; Motteram & Knight, Birsion into realty, to be limited to the donee in tail. mingham.- Petition dated Jan. 3.
THOMAS CURTIS BIRD, Lee, Kent, baker, dealer and Manning, and John Lavicount Anderdon, New Bank-build.
chapman, Jan. 21 and March 4 at :2, Court of Bank. ings, London, West India merchants, Feb. 3 at 12, Court of rapicy, London: Off. Ass. Nicholson ; Sols. Bristow & Bankruptcy, London, fin. div.-Geo. Hart and Thos. Hart,
Tarrant, 2, Bond-court, Walbrook.- Petition dated Jan. 12. Union-st., Southwark, Surrey, trimming manufacturers, Feb. 4 STEPHEN DAVIS, York, furrier, dealer and chapman, at half-past 11, Court of Bankruptcy, London, fin. div. joint
Jan. 30 and Feb. 21 at 11, District Court of Bankruptcy, est., and fin. div. sep. est. of Geo. Hart.-Thomas Thame, Leeds: Off. Ass. Hope ; Sols. Hodgson, York; Bond & Buckingham, innkeeper, Feb. 4 at 11, Court of Bankruptcy, Barwick, Leeds.- Petition dated Jan. 10.
London, div.-W. Bradford, Leigh, Worcestershire, butcher, JOSHUA WOODHEAD, Hogley-green, Almondbury, York. | Feb. 6 at 10, District Court of Bankruptcy, Birmingham,
shire, fancy woollen cloth manufacturer, Jan. 27 and Feb. 24 aud. ac.; Feb. 13 at 10, div.-Henry Bolt, Birmingham, sil. at 11, District Court of Bankruptcy, Leeds : Off. Ass. versmith, Jan. 28 at 10, District Court of Bankruptcy, Bir. Young; Sols. Clough & Bantoft, Huddersfield; Payne & mingham, aud. ac. ; Feb. 4 at 10, div.- Benj. Smith, Droit. Co., Leeds.--Petition dated Jan. 5.
wich, Worcestershire, salt manufacturer, Feb. 7 at il, DisJOHN CLEGG, Liverpool, licensed victualler, Jan. 23 attrict Court of Bankruptcy, Birmingham, div.-Wm. Broad.
12, and Feb. 20 at 11, District Court of Bankruptcy, bent, Delph, Yorkshire, cloth merchant, Feb. 3 at 11, Dis. Liverpool : Off. Ass. Morgan; Sol. Radcliffe, Liverpool. - trict Court of Bankruptcy, Leeds, div.-Joseph Wood, BarnsPetition filed Jan. 3.
ley, Yorkshire, linen manufacturer, Feb. 3 at 11, District JAMES FIELDING, Glossop, Derbyshire, cotton spinner, Court of Bankruptcy, Leeds, div. dealer and chapman, Feb. 2 and 23 at 12, District Court
CERTIFICATES. of Bankruptcy, Manchester : Off. Ass. Pott; Sols. Hewitt
To be allowed, unless Cause be shewn to the contrary on or & Needham, Manchester.- Petition filed Jan. 3. MEETINGS.
before the Day of Meeting. Robert F. Cooper, Three Colt-st., Limehouse, Middlesex,
Richard Lancaster Swallow, Park-terrace, Battersea-fields, oilman, Jan. 31 at half-past 1, Court of Bankruptcy, London,
Surrey, out of business, Feb. 7 at 12, Court of Bankruptcy, last ex.- Henry Kirk, Portland-terrace, St. John's Wood,
London.- Frederick Francis Fox, Cornhill, London, tailor, Middlesex, hay dealer, Jan. 24 at half-past 11, Court of
Feb. 3 at 12, Court of Bankruptcy, London.-John Ready, Bankruptcy, London, last ex.-Charles C. Hamilton, Little Holywell-st., Shoreditch, Middlesex, oilman, Feb. 3 at 11, Queen-street, Lincoln's-inn fields, Middlesex, ironmonger,
Court of Bankruptcy, London.- Ephraim Levy Green, Bevis Jan. 25 at 1, Court of Bankruptcy, London, last ex.-James
Marks, London, wholesale clothier, Feb. 3 at half-past 1, A. Howard and Jonathan Howard, Hollinwood, Lancashire,
Court of Bankruptcy, London. — Robert Jeffery, Upper joiners, Jan. 30 at 12, District Court of Bankruptcy, Man
North-place, Gray's-inn-road, Middlesex, coachmaker, Feb. chester, last ex. - Edwin Dennis, Rickmansworth, Hertford.
7 at half-past 11, Court of Bankruptcy, London.---James shire, licensed brewer, Feb. 1 at 12, Court of Bankruptcy,
Bohn, St. James-street, Middlesex, bookseller, Feb. 8 at 12, London, aud. ac.- Thomas Davies, Rosemary-lane, Middlesex,
Court of Bankruptcy, London.-John Roberts, Tividale Wire cowkeeper, Feb. 1 at 12, Court of Bankruptcy, London, aud.
Works, near Dudley, Worcestershire, wire drawer, Feb. 6 at ac.-J. Ready, Holywell-st., Shoreditch, Middlesex, oilman,
10, District Court of Bankruptcy, Birmingham.-Robt. Jones Jan. 26 at 11, Court of Bankruptcy, London, aud, ac.; Feb, 3 at
Williams, Birmingham, linendraper, Feb. 8 at 11, District 11, div.-Charles J. Webb, Leadenhall-street, London, silver
Court of Bankruptcy, Birmingham.- Isaac Shaw, Macclessmith, Jan. 24 at 2, Court of Bankruptcy, London, last ex.
field, Cheshire, joiner, Feb. 8 at 12, District Court of Bank. James Holbeck, Marylebone-street, Golden-square, Middlesex, ruptcy, Manchester. gold laceman, Jan. 25 at 11, Court of Bankruptcy, London, To be granted, unless an Appeal be duly entered. and.ac.-Samuel J. Lucas, Hingham, Norfolk, grocer, Jan. Walter Cobbett, Sunbury, Middlesex, plumber.-Lionel 25 at 11, Court of Bankruptcy, London, aud. ac.- Arthur Goldsmith, Queen-street, Cheapside, London, merchant. R. Homersham, Russell-street, Bermondsey, Surrey, wool. Francis W. South, Maidstone, Kent, beerseller.- Alexander stapler, Jan. 25 at 11, Court of Bankruptcy, London, aud. Forfar, Dunstable, Bedfordshire, straw-bonnet manufacturer. ac. - Charles Geal, East-row, Kensal New-town, Middlesex, - Benjamin Bell, Newcastle-upon-Tyne, coal merchant.grocer, Jan. 27 at 11, Court of Bankruptcy, London, aud. ac. Joseph F. Mason, Dover, Kent, draper.-Christopher Thos. -E. M. Crow, James.st., Featherstone-st., City-road, Middle. Poti, Sunderland, Durham, shipowner.-Wm. Ridge, Exeter, ses, linendraper, Feb. 2 at 2, Court of Bankruptcy, London, tailor.-John Hammond Bell, Deansgate, Manchester, hosier. aud.ac.- George Winter and James Winter, Hastings, Sussex, | --John Nield, Lees, near Oldham, Lancashire, woollen manu. builders, Feb. 2 at 12, Court of Bankruptcy, London, aud. facturer.-Chas. G. Cresswell, Kidderminster, Worcestershire, ac.- Peter Bury, Manchester, calico printer, Jan. 25 at 12, chemist.-Wm. Bradford, Leigh, Worcestershire, butcher. District Court of Bankruptcy, Manchester, aud. ac.-George
PARTNERSHIPs DissoLVED. Pryde, David Jones, and John Gibb, Liverpool, sail makers,
Geo. Henry Stares and Benjamin Bradley Hewitt, Bishop's Jan. 24 at 11, District Court of Bankruptcy, Liverpool, aud. Waltham, Southampton, attornies and solicitors.--Jas. Illing3.-Wm. Rainford, Liverpool, upholsterer, Jan. 23 at 11,
Liverpool, upholsterer, Jan. 23 at 11; worth Hindmarsh and Worthington Evans, Crescent, Jewin. District Court of Bankruptcy, Liverpool, aud. ac.-J. Stock
street, Cripplegate, London, attornies and solicitors. the elder and Wm. Stock, Ashton in Mackerfield, Lancashire, coal proprietors, Jan. 23 at 11, District Court of Bankruptcy,
INSOLVENT DEBTORS Liverpool, aud. ac.-Charles Mo88 Salmon, Birmingham, geWho have filed their Petit
Who have filed their Petitions in the Court of Bankruptcy, neral dealer, Feb. 6 at 10, District Court of Bankruptcy, Birl and have obtained an Interim Order for Protection from mingham, aud. ac.-Chas. Gardner Cresswell, Kidderminster, Process. Worcestershire, chemist, Feb. 15 at 11, District Court of James Skillicorn, Liverpool, baker, Jan. 23 at 10, County Bankruptcy, Birmingham, aud. ac. and div. — Job Broad-Court of Lancashire, at Liverpool.—Wm. Allen, Everton, hurst, Longton, Stoke-upon-Trent, Staffordshire, earthenware near Liverpool, relieving officer of the West Derby Union, manufacturer, Feb. 15 at 11, District Court of Bankruptcy, Jan. 23 at 10, County Court of Lancashire, at Liverpool.Birmingham, aud. ac.-Wm. Watson, Audley, Staffordshire, Charles Wade, Willsbridge, Bitton, Gloucestershire, miller, saddler, Feb. 15 at 11, District Court of Bankruptcy, Bir Jan. 18 at 11, County Court of Gloucestershire, at Bristol.mingham, aud. ac. ; Feb. 22 at 11, fin. div.-Thos. Culling. Isaac Gartside, Dobcross, Saddleworth, Yorkshire, grocer, trorth, Woolley Mills, near Wakefield, Yorkshire, corn miller, Jan. 28 at 11, County Court of Yorkshire, at Saddleworth. Jan. 24 at 11, District Court of Bankruptcy, Leeds, aud. ac. John White, Heneage, Dudley, Worcestershire, carpenter, --Jas. Bairstow, Ovenden, Halifax, Yorkshire, worsted stuff Jan. 31 at 9, County Court of Worcestershire, at Dudley.-manufacturer, Jan. 26 at 11, District Court of Bankruptcy, Thomas Dudley, Dudley, Worcestershire, out of business, Leeds, and, ac.-Stephen Gilbert Fryman, Rye, Sussex, wine Jan. 31 at 9, County Court of Worcestershire, at Dudley, mercbant, Feb. 7 at 11, Court of Bankruptcy, London, fin. Mary Hill, Tipton, Staffordshire, out of business, Jan. 31 at div.-Wm. Henry Dee, Cambridge, plumber, Feb. 7 at 1, 9, County Court of Worcestershire, at Dudley.- Solomon Court of Bankruptcy, London, div.- Robert Jeffery, Upper Hale, Netherton, near Dudley, Worcestershire, miner, Jan. North-place, Gray's-ion-road, Middlesex, coachmaker, Feb. 7 31 at 9, County Court of Worcestershire, at Dudley.-Wm. at half past 11, Court of Bankruptcy, London, div.-Charles Brame, East Harling, Norfolk, butcher, Jan. 31 at 10, County Ollivier, New Bond-street, Middlesex, music seller, Feb. 4 at Court of Norfolk, at Attleborough.-John Baxter, Monk. 11, Court of Bankruptcy, London, div.--Wm. Manning, F. I wearmouth Shore, Durham, upholsterer, Jan. 25 at 10, County Court of Durham, at Sunderland.-Wm. Borlase Stevens,
TUESDAY, January 17.
HENRY GREEN, Stoke-by-Nayland, Suffolk, baker, Staffordshire, pudler, Jan. 24 at 9, County Court of Stafford
dealer and chapman, Jan. 27 and March 3 at 12, Court of shire, at Wolverhampton.
Bankruptcy, London: Off. Ass. Whitmore; Sol. Stopber,
52, Cheapside.- Petition dated Jan. 16. The followiny Persons, who, on their several Petitions filed in HENRY HOLMAN WOOD, Bognor, Sussex, victualler,
the Court, have obtained Interim Orders for Protection from dealer and chapman, Jan. 27 at half-past 1, and March 3 Process, are required to appear in Court as hereinafter at 1, Court of Bankruptcy, London: Off. Ass. Whitmore ; mentioned, at the Court-house, in Portugal-street, Lin. Sol. Apps, 7, South-square, Gray's-inn.---Petition dated coln's Inn, as follows, to be examined and dealt with Jan. 13. according to the Statute :
JAMES LEWIS LANE, Norwood Brewery, Norwood, Jan. 27 at 10, before the Chief CoMMISSIONER.
Surrey, brewer, dealer and chapman, Jan. 27 and Feb. 28
at 12, Court of Bankruptcy, London: Off, Ass. Groom; Alexander Duff, Brick-lane, Whitechapel, Middlesex, shoe
Sols. Corsellis & Hainber, i, Brabant-court, Philpot-lane, manufacturer.
London.-Petition filed Jan. 13. Jan. 28 at 11, before Mr. Commissioner Phillips. HENRY GRIFFITHS, Birmingham, tailor and clothier, George Else, South Weald, Essex, drilling master.- Thos. dealer and chapman, Jan. 31 and Feb. 28 at 11, District Sawyer, Richmond New-road, Hammersmith, Middlesex, Court of Bankruptcy, Birmingham : Off. Ass. Whitmore; clerk to a surveyor.
Sols. Motteram & Knight, Birmingham; Ashurst & Son,
6, Old Jewry, London.-Petition dated Jan. 10. Jan. 30 at 11, before Mr. Commissioner PHILLIPS.
| JOSEPH CAMM, Quorndon, Leicestershire, miller, dealer Felix Wm. Leopold, Shepherd-street, Spitalfields, Middle
and chapman, Jan. 27 and Feb. 17 at 10, District Court of sex, general dealer.
Bankruptcy, Nottingham : Off. Ass. Harris; Sols. Huish, The following Prisoners are ordered to be brought up before Castle Donnington; Motteram & Knight, Birmingham.the Court, in Portugal-street, to be examined and dealt
Petition dated Jan. 9. with according to the Statute:
EDWARD ROSE, Nottingham and Sneinton, Nottingham.
shire, lace cap manufacturer, dealer and chapman, Jan. 27 Jan. 27 at 11, before Mr. Commissioner MURPHY.
and Feb. 17 at 10, District Court of Bankruptcy, Not. Henry Lack, Queen-street, Pitfield-street, Hoxton, Mid. tingham : Off. Ass. Harris; Sol. Coope, Nottingham.dlesex, pig obber.
Petition dated Jan. 10. Jan. 28 at 11, before Mr. Commissioner Phillips.
CORNELIUS BOWE PALMER, Newport, MonmouthDaniel Hurley, Houndsditch, London, licensed victu aller.
shire, porter merchant, commission agent, dealer and chap
man, Jan. 31 and March 1 at 11, District Court of Bank. Jan. 30 at 11, before the Chief COMMISSIONER.
ruptcy. Bristol: Off. Ass. Hutton; Sols. Cathcart, New. Alexander Pratt, Clayton-street, Kennington, Surrey, port; Bevan & Girling, Bristol.- Petition filed Jan. 10. plumber.
THOMAS FRUDD, late of Barnsley, Yorkshire, innkeeper, The following Prisoners are ordered to be brought up before
but now of Manchester, Lancashire, dealer and chapman, a Judge of the County Court, to be examined and deal
Jan. 30 at 12, and Feb. 28 at 11, District Court of Bank. with according to the Statute:
ruptcy, Leeds : Off. Ass. Hope; Sols. Marshall, Barnsley;
Bond & Barwick, Leeds.-Petition dated Dec. 21, At the County Court of Carmarthenshire, at CARMARTHEN,
WILLIAM BRUNTON, Bradford, Yorkshire, joiner and Jan. 24 at 2.
builder, Feb. 3 and 24 at 11, District Court of Bankruptcy, John Cure, Glangwilly, Llanllawddog, gardener.
Leeds : Off. Ass. Young; Sol. Harle, Leeds.-Petition At the County Court of Cambridgeshire, at CAMBRIDGE, . dated and filed Jan. 13. Jan. 26 at 10.
JAMES FRAME, Liverpool, stationer. dealer and chapman, James Stearn, Cambridge, tailor.
Jan. 27 and Feb. 23 at 11, District Court of Bankruptcy, At the County Court of Yorkshire, at YORK CASTLE, Jan, 30
Liverpool : Off. Ass. Bird; Sol. Bremner, Liverpool.
Petition filed Dec. 29. at 9.
MACKINSEY BOWELL, Manchester, publican, dealer A. Levick, Sheffield, ivory cutter.—John Broadbelt, Head
and chapman, Jan. 28 and Feb. 23 at 11, District Court of ingley, near Leeds, farm labourer.-Jabez Cawthray, Yeadon,
Bankruptcy, Manchester : Off. Ass. Lee; Sols. Cobbett & near Leeds, labourer.—John Sorby, Sheffield, steel melter.
Wheeler, Manchester,--Petition filed Jan. 16. John Ripley, Leeds, watch glass manufacturer.-C. Raynes,
MEETINGS. Sheffield, out of business.-Edward Knapton, Sheffield, beerseller.-Wm. Stow, Keighley, confectioner.-H. Weatherill,
Wm. Threlfall, Addingham, Yorkshire, cotton spinner, York, confectioner.-Joseph Field the younger, Leeds, beer
Jan. 31 at 11, District Court of Bankruptcy, Leeds, pr. d.house keeper.--Wm. Grayson, Sheffield, scale cutter.-M.
Samuel Buckley and Geo. Shortridge, Macclesfield, Cheshire, Thorns, Leeds, out of business.- John Hall, Leeds, general
millers, Feb. 2 at 12, District Court of Bankruptcy, Manches. dealer,- George Prest, Middlesbrough-on-Tees, licensed vic
ter, last ex. of S. Buckley.-Wm. M'Kay, Upper Kenningtualler.-Thomas Taylor, York, turner.- Thos. Cook, Little
ton-lane, Lambeth, Surrey, draper, Jan, 27 at half-past 11, Horton, near Bradford, greengrocer.-Charles W. Fielding,
Court of Bankruptcy, London, aud. ac.— Henry Biggs, BerSowerby-bridge, near Halifax, out of business.-P. Carlton,
mondsey-street, Southwark, Surrey, gelatine manufacturer, * York, out of business.-Robert Stocks, Doncaster, joiner.
Jan. 28 at 12, Court of Bankruptcy, London, aud. ac.George White, Leeds, out of business.- James Greenwood,
Lionel Goldsmith, Queen-street, Cheapside, London, merSpringhead, near Keighley, out of business.—Thomas Tate
chant, Jan. 28 at 12, Court of Bankruptcy, London, aud. ac. * Smith, New Malton, grocer.- Joshua Broadhead, Holme,
- Charles Smith, Victoria-road, Kentish-town, Middlesex, near Holmfirth, woollen cloth manufacturer.-Joshua Wood
Wood? | victualler, Jan. 28 at 12, Court of Bankruptcy, London, aud. head, Hogley Green, near Holmfirth, woollen manufacturer.
ac.-Wm. Mundy, Palace-row, New-road, St. Pancras, Mid-John Broadhead, Holme, near Holmfirtb, woollen cloth ma.
dlesex, cowkeeper, Jan. 28 at 12, Court of Bankruptcy, Lonnufacturer - William C. Greenwood, Springhead, near Keigh.
don, aud. ac.-Francis Turfrey, Abergavenny, Monmouthley, out of business.
shire, brewer, Feb. 2 at 11, District Court of Bankruptcy,
Bristol, aud. ac.; Feb. 9 at 1l, div.-John Robson, Durham, At the County Court of Lincolnshire, at LINCOLN, Feb. 7
miller, Feb. 9 at 11, District Court of Bankruptcy, Newcastleat 12.
upon Tyne, aud. ac.; Feb. 10 at il, div.-A. Watson, G. Wm. Mitton, Lincoln, wire worker.
Mackenzie, and M. Mackenzie, Liverpool, ship brokers, Jan. MEETING.
27 at 11, District Court of Bankruptcy, Liverpool, aud. ac. • Roger Marsh, Preston, Lancashire, licensed victualler, Jan. sep. est. of M. Mackenzie.—Joseph Roberts, Chester, grocer,
31 at 11, Court-house, Portugal-street, Lincoln's-inn-fields, Jan. 27 at 11, District Court of Bankruptcy. Liverpool, aud. · London, sp. aff.
ac.-Edward Ridley, Liverpool, tailor, Feb. 7 at 11, District Court of Bankruptcy, Liverpool, aud. ac. — Henry Rose,
Manchester and Salford, common brewer, Feb. 7 at 12, Court The following Persons, who, on their several Petitions filed in of Bankruptcy, London, div.-Charles J. Webb, Leadenhall- the Court, have obtained Interim Orders for Protection street, London, silversmith, Feb. 7 at 12, Court of Bank- from Process, are required to appear in Court as herein. raptcy, London, div.-Thos. Holmes, Belgrave-street South, after mentioned, at the Court-house, in Portugal street, Pimlico, and Hereford-square, Brompton, Middlesex, builder, Lincoln's Inn, as follows, to be examined and dealt with Feb. 7 at 1, Court of Bankruptcy, London, fin. div.-Heneage according to the Statute:N. Ginder, St. Martin's-court, Ludgate-hill, London, licensed Feb. 1 at 10, before the Chief COMMISSIONER. victualler, Feb. 7 at 1, Court of Bankruptcy, London, fin. William Calder, Smith-street, Stepney, Middlesex, out of div.-Joseph Slater, Friday.street, Cheapside, London, ware- business.- George Giles, Tooley-street, Southwark, Surrey, housenian, Feb. 8 at 1, Court of Bankruptcy, London, div. eating-house keeper. Walter Cobbeit, Bear-gardens, Surrey, plumber, Feb. 7 at 2,
Feb. 1 at 10, before Mr. Commissioner MURPHY. Court of Bankruptcy, London, div.-- Edward Harper, Stam
J. Conolly, Crown-row, Walworth-road, Walworth, Surrey, ford, Lincolnshire, draper, Feb. 17 at 10, District Court of
| hat maker.- John Collings, Clarence-gardens, Regent's-park, Bankruptcy, Nottingham, aud. ac. and div.- A. MKerrow,
Saturday, Jan. 14.
Assignees have been appointed in the following Cases. Puro CERTIFICATES.
ther particulars may be learned at the Office, in Portugal. To be allowed, unless Cause be sheun to the contrary on or street, Lincoln's-inn-fields, on giving the Number of the before the Day of Meeting.
Case. John Hunter, Hove, Sussex, cowkeeper, Feb. 9 at half-past Robert Boswell Reed, Heywood, near Bury, Lancashire, 11, Court of Bankruptcy, London. - Wm. Fox, Weston-hill, tailor, No. 77,156 C.; Joseph Smethurst, assignee.- Eliza Norwood, Surrey, victualler, Feb. 9 at half-past 1, Court of Cockle, widow, Haddenbam, Isle of Ely, Cambridgeshire, No. Bankruptcy, London.-Thomas Davies, Rosemary-lane, Mid-1 77,175 C.; John Clark, assignee.-- Alice Rotherham, widow, dlesex, cowkeeper, Feb. 8 at half-past 12, Court of Bank- Skelmersdale, Lancashire, No. 77,234 C.; Philip Forshaw, ruptcy, London.- Joseph White, East Cowes, Isle of Wight, assignee.-Mary Ann Graham, Bradford, Yorkshire, flock Southampton, shipbuilder, Feb. 8 at 12, Court of Bankruptcy, dealer, No. 77,260 C.; George Thorp, assignee.-John Lee. London. — Edward Cor, Great Queen-street, Lincoln's-inn- dam, Lower House, near Burnley, Lancashire, tailor, No. fields, Middlesex, plane manufacturer, Feb. 8 at 1, Court of 77,295 C.; Wm. M'Gill, assignee.-John Procter, Wakefield. Bankruptcy, London. ---- Richard Westbrook, Laurie-terrace, | Yorkshire, out of business, No. 77.319 C.; Robert Swan, as. New-cross, Deptford, Kent, hay dealer, Feb. 8 at 1, Court of
signee.-John Staniforth, Ecclesall, near Sheffield, Yorkshire, Bankruptcy, London.- John Robson, Durham, miller, Feb.
grinder, No. 77,329 C.; Francis Wright Everet, assignee. 10 at 11, District Court of Bankruptcy, Newcastle-upon-Tyne. George Thacker, Bradford, Yorkshire, baker, No. 77,354 C.; -James Woods, Buckfastleigh, Devonshire, miller, Feb. 9 at Frederick Alexander Greenwood, assignee.- Michael Kemp, 1, District Court of Bankruptcy, Exeter.
Huddersfield, Yorkshire, tea dealer, No. 77,361 C.; James To be granted, unless an Appeal be duly entered. Powell, assignee.-Martha Blackburn, Crossland, near Hud. Thos. Johnson, Broad-street-buildings, London, merchant.
dersfield, Yorkshire, grocer, No. 77,380 C.; William Lord, - George Dormand, Sunderland, Durham, butcher.-George assignee.-Richard Samuel M. Sprye, Sphinx-lodge, Chelsea. Bennett, Birmingham, licensed victualler.- Edward Harper,
Middlesex, not in any business, No. 77,449 C.; Charles R. Stamford, Lincolnshire, draper.
Saturday, Jan. 14.
Orders have been made, vesting in the Provisional Assignée Thomas Archer, Braintree, Essex, woollendraper.-Thomas
the Estates and Effects of the following Persons :Bull, Bristol, shipowner.-John Robertshaw, Church, Lancashire, ironfounder.
(On their own Petitions).
Thomas Rose, Staple-inn, Holborn, Middlesex, porter to PARTNERSHIP DissoLVED.
the Hon. Society of Staple-inn: in the Debtors Prison for George Wright Gravener and Wm. S. Shoobridge, Dover, London and Middlesex.– Ebenezer Hartnall, Carpenter's. Kent, attornies and solicitors.
buildings, London-wall, London, commission agent: in the
| Debtors Prison for London and Middlesex.-- Charles Horn, SCOTCH SEQUESTRATIONS.
Luton, Bedfordshire, corn factor : in the Debtors Prison for John Aitken, Gallowgate, Glasgow, spirit dealer.-Aler. London and Middlesex.--Robert Lindsay, Kew-road, Rich. Brown, Edinburgh, merchant.- Robert Grigor, Milncroft, mond, Surrey, licensed brewer: in the Gaol of Surrey.Braelangwell, farmer.
James Ely Mitchell, Eden-place, Old Kent-road, Surrey, INSOLVENT DEBTORS
cheesemonger : in the Gaol of Surrey.-- Henry Spiller, Gros
venor-terrace, Wells-street, Camberwell, Surrey, musician : Who have filed their Petitions in the Court of Bankruptcy, in the Gaol of Surrey.- George Smith, Virginia-terrace, and have obtained an Interim Order for Protection from Stockwell Private-road, Surrey, appraiser: in the Debtors Process.
Prison for London and Middlesex.-George Newman, StratWilliam Evans, Birmingham, carpenter, Feb. 11 at 10, ford-place, Camden-town, Middlesex, builder : in the Debtors • County Court of Warwickshire, at Birmingham.- William Prison for London and Middlesex. Thomas Richardson,
Coley, Birmingham, brazier, Feb. 11 at 10, County Court of Asylum-terrace, King's.road, Chelsea, Middlesex, staymaker: Warwickshire, at Birmingham.-John White, Birmingham, in the Debtors Prison for London and Middlesex.- John W. silver plater, Feb. Il at 10, County Court of Warwickshire, W. Evison, Belvidere-place, Southwark-bridge-road, Surrey, at Birmingham.-Charles Prangnell, Newport, Isle of Wight, clerk in the office of Clerk of the Papers, Queen's Prison : in Southampton, brewer, Jan 31 at 10, County Court of Hamp- the Gaol of Surrey.--I. E. Kalker the younger, Scarborough. shire, at Newport.-Charles Shadrack Charlton, Timsbury, street East, Goodman's fields, Middlesex, jeweller : in the Somersetshire, grocer, Feb. 1 at 1, County Court of Somer-Debtors Prison for London and Middlesex.-J. Bernhard, setshire, at Clutton.-Martin Shellon, Kirton, Lincolnshire, | Edward-street, Stepney, Middlesex, baker: in the Debtors grocer, Feb. 9 at 12, County Court of Lincolnshire, at Boston. Prison for London and Middlesex,--John Shaw the younger, ---Jos. Gibson, Chesterton, Wolstanton, Staffordshire, wheels Holborn-hill, London, out of business : in the Debtors Prison wright, Jan. 25 at 10, County Court of Staffordshire, at Han- for London and Middlesex.—John Leake, Balkholme, near ley.-Charles Baker, Painswick, Gloucestershire, architect, Howden, Yorkshire, manufacturer of sacking : in the Gaol of Feb. 8 at 11, County Court of Gloucestershire, at Stroud. - | York.-Joshua Woodhead, Hogley-green, near Holmfirth, Educard Nash, Fair Mile, Henley-on-Thames, Oxfordshire, Yorkshire, woollen manufacturer: in the Gaol of York.-J. assistant to a draper, Feb. 9 at 10, County Court of Berk. s. Kiddell, Plymouth, Devonshire, builder : in Gaol of St. shire, at Reading.-Henry Skellern, Buglawton, Astbury, Thomas-the-Apostle.-Philip Collom, Plymouth, Devonshire, Cheshire, following no business, Jan. 31 at half-past 10, accountant : in the Gaol of St. Thomas-the-Apostle.- Benja. County Court of Cheshire, at Congleton.– Alexander Hair min Burd, Wem, Shropshire, veterinary surgeon : in the Gaol Galloway, Liverpool, surgeon, Jan. 23 at 10, County Court of of Shrewsbury.--Wm. Wood, South Shields, Durham, joiner : Lancashire, at Liverpool.
| in the Gaol of Durham.- John Seagrave the elder, Bulwell,