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The Succession Duty Act, 1853, (16 $ 17 Vict. c. 56); with an Introduction, Notes, and an Index. By Henry Thrino, M.A., of the Inner Temple, Barrister at Law, and Fellow of Magdalen College, Cambridge. {12mo.,pp. 116). IStcvens <5f Norton.]

The proposal made by Mr. Brodie, about four years ago*, to extend the probate, administration, and legacy duties to real estate, and to successions under settlements, has been partially acted upon in a manner which betrays a consciousness of the injustice of the tax. It is surprising indeed that Mr. Brodie, whose views respecting the so-called "burthens on land" are much more just than any that are to be found in the works of professed economists, should have failed to perceive that his own principles emphatically condemn any interference with existing taxes on realised property, whether in the way of remission or in that of imposition. Mr. Brodie proposed to substitute for the probate and administration duties a uniform tax of 3/. percent, on all successions under settlements, wills, and intestacies, (with a proper distinction between residuary and other claims), and for the legacy duty a tax on successions, varying, like the legacy duty, with the degree of relationship, but pressing more heavily than that on distant relations and strangers. The simplicity and uniformity of the proposed measure (to say nothing of its probable productiveness) were attractive, but the country was not prepared either to commit so great an injustice, or to make so great a change, per saltum, and the extension of the probate duty to real estate is laid by in the state armoury for a future occasion. In the meantime, and as usual, no very flagrant or oppressive injustice has been committed—one of the many illustrations which are continually occurring of the felicitous working of our apparently clumsy and crazy constitutional machine, however difficult it may be to demonstrate its excellencies on any known theory of political engineering. A new tax, whether cumulative or substitutionary, direct or indirect, but especially a direct tax, is almost always partial in its incidence, and so far a confiscation; but happily our taxes are so numerous and so various as to allow of a great deal of annual tinkering at a very small cost of injustice, but with large results towards the great end of harmlessly agitating and keeping sweet the political waters. All the discords, like the notes of a forest choir, result in something very like harmony.

Mr. Thring assisted Mr. Erie in preparing the Succession Duties Act, and his object in the book before us is stated to be the explanation of the act to the general as well as to the legal reader. This has been done extremely well, and without opening doubts upon the act, which was scarcely to be expected from a writer in his position. Mr. Thring has produced a very plain and satisfactory guide in the application of the act to all ordinary cases. The act itself is remarkably short, and free from complication; but though, no doubt, its apparent simplicity has been the result of much anxious consideration, we are not free from misgivings that some serious difficulties will be experienced in its operation. The omission of any

Erevision for defining the payment of the duty on copyolds subject to arbitrary fines is, we believe, rather to be charged on the Legislature as an error of judgment than as an oversight. Its injustice is apparent. In calculating the value of the succession, the amount of the fine (two years' full value) is to be allowed for; the payment of the eight half-yearly instalments the succession duty is nevertheless to commence at

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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 introductory pages, from which we take the following explanation of the machinery for raising the tax on real estate, in which the whole difficulty of the application of the succession duty to real estate lay—a difficulty which was not met at all by Mr. Brudie's proposal, and which we think will not be found to have been met quite so well us a Chancellor of the Exchequer could wish by the present act:—

"There is an inherent difficulty iu taxing property 'which does not readily admit of a partial conversion 'into money, and this difficulty is enhanced by the 'intricate limitations to which land is subjected in 'England, and the lengthened period during which it 'may be kept out of the market and occupied by per'sons taking only limited interests.

"The difficulty arising from the nature of land has 'been overcome by the manner in which the tax is im'posed. For the purposes of taxation, a successor's 'interest iu real property is considered (sect. 21) as an 'annuity equal in amount to the net produce of the 'laud enjoyed by him for his life, or for any less period 'during which he may be entitled to the receipt of the 'rents and profits. Ihe duty thus becomes a tax upon 'the rent, and not upon the corpus of the land; and as 'it is payable by four annual instalments, and not in 'one gross sum, there can never, under ordinary cir'cumstances, be any necessity for a sale of any propor'tion of the property in order to satisfy the demands of 'the Crown. It is true, that by this arrangement a 'tenant in fee and a tenant for life pay a tax of equal 'amount; and the act does not attempt to distinguish 'between them, except in the event of the tenant for 'life dying before he has paid all his instalments, in 'which case all instalments not due at his death cease 'to be payable; while, in the case of a tenant in fee, the 'unpaid instalments continue to be a charge on the 'property, payable by the owner for the time being. 'Rules are given for estimating the value of various de'scriptions of real property. Advowsons are taxable 'only in the event of their being disposed of for money 'or money's worth; and personal property directed to 'be invested in real property, in which the successors 'take limited interests, is to be treated as real pro*perty."

The confusion of estates for life with estates in fee, for the purposes of taxation, is a good exaiiiple of the happy ease with which a Chancellor of the Exchequer can perpetrate the grossest absurdities. Very probably Mr. Bahhage, who considers that permanent and precarious incomes ought to pay the same annual income tax, is ready to demonstrate the soundness of treating life estates and estates in fee as equal "successions." In the meantime, the provision seems to us to be open to the following observations:—If an estate devolves from father to son, without diminution, during a succession of generations, and each successor pays on the value of his life interest, it is not material for the purposes of taxation whether the devolution is under limitations of successive life estates or by the repeated descent of the fee. In either case the property remains in the family, and pays the same amount. But if A. devises his land to B., a stranger, for life, with remainder to another person not related to B., B. takes under that gift a very different succession from that which he would take under a devise of the fee. True it is, that if he took the fee, and it descended to his posterity, the tax would be paid by his family; but still, with a view to any test of the value of the gift to him, or of his means to pay the tax, the value of the fee, after allowing for the value of a perpetual annuity of 11. per cent., ought to be taken into account. Again: if a gift in fee by A. to B., a stranger, is to be regarded as a gift of successive life estates to B. and his posterity, the succession duty to he paid by B.'s issue should be at the rate of 10/. per cent., and not of 1/. per cent. On the other hand, if B., the devisee in fee, instead of confining his expenditure to the annual income of the estate, should sell it, and consume the capital during his life, he would have acquired and consumed a succession of far greater value than a life estate on which only he "would have paid duty. The absurdity is further developed by the 31st section, which provides that personal property subject to a trust for investment in the purchase of real estate, to which the successor would be absolutely entitled, shall be charged as personal property, (i.e. on the capital sum); but personal property subject to a trust for investment in the purchase of real estate, to which the purchaser would not be absolutely entitled, shall be chargeable as real property, (i. e. on a life interest). The application of this clause will give rise to many questions; but we will assume that the status of the property at the time when the succession falls into possession is to determine the mode of charge, and that 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 accident, whether at the time the succession falls the money has been actually invested in the purchase of real estate or not; and in the case of a trust for the purchase of lands to be settled in tail, the mere necessity of the idle ceremony of an inrolled assignment is to determine the lower rate of duty. Again: under the 21st section a tenant in fee pays the whole duty, although he should die before the first instalment becomes due; but a tenant in tail who sells and conveys the estate away by a disentailing assurance, and dies before the first instalment becomes due, pays nothing. (Sect. 21, upon which the question arises, whether the words "a successor who shall have been competent to dispose by will of a continuing interest in such property" include a tenant in tail who has acquired the fee by a disentailing assurance). We do not pretend that similar anomalies could be wholly avoided by any adjustments, but that only shews the inherent absurdity of a succession duty. This want of principle in the tax and in the act removes the sting from the extraordinary provision in the 8th section, that "when 'any Court of competent jurisdiction shall declare any 'succession to have been fraudulent, and made for the 'purpose of evading the duty imposed by this act, it 'shall be lawful for such Court to declare a succession

* to have been conferred on such person, at such time,

* and to such an extent as such Court shall think just; 'and such last-mentioned person shall be deemed to 'have taken a succession accordingly, derived from the 'person making such disposition as predecessor." We confidently anticipate that the Courts will apply the act and decide questions of evasion precisely as if this confession of incompetency had not been inserted in it. 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 modes of evasion, and met them by appropriate enactments; but we suspect that some evasive contrivances still remain unforbidden. Thus, the first branch of the 8th section directs, that when any disposition of property shall be made to take effect at a period ascertainable only by reference to the date of the death of any person, such disposition shall be deemed to confer a succession. This does not apply in terms, and cannot by construction be extended, to a disposition in favour of A., so long as he shall in person perform some service or ceremony; and upon A.'s default, to B. Again: to reduce the duty on a personal fund to the duty charged on real estate, it will only be necessary to direct a conversion into realty, to be limited to the donee in tail.

Mr. Thring's annotations to the sections of the act will be found very useful to the general reader. They consist principally of examples illustrating the application of the enactments.

PUBLIC EXAMINATION OF STUDENTS.

At Inns

the public examination of the Students of the of Court, held in Lincoln's Inn Hall, on the 11th, 12th, and 13th days of January, 1854, the Council of Legal Education awarded to—

Jasper Kenrick Peck, Esq., student of Lincoln's Inn, a studentship of 50 guineas per annum, to continue for a period of three years.

Walter Robinson, Esq., student of the Inner Temple, a certificate of honour, as having passed the second best examination.

Charles Piffard, Esq., student of Lincoln's Inn, Henry Rowcliffe, Esq., student of the Inner Temple, and J. George Norton Darby, Esq., student of Lincoln's Inn, certificates that they have satisfactorily passed a public examination.

COMMISSIONERS TO ADMINISTER OATHS IN CHANCERY.

The Lord Chancellor, under the powers of the 16 & 17 Vict. c. 78, intituled " An Act relating to the Appointment of Persons to administer Oaths in Chancery, and to Affidavits made for Purposes connected with Registration," has appointed the following gentlemen to be Commissioners for administering Oaths in Chancery :— Thomas Kennedy, 26, Chancery-lane, to be a London

Commissioner. Henry Hughes, Maidstone, Kent, to be a Commissioner

in England. George Mounsey Gray, 9,' Staple-inn, to be a London

Commissioner. William Lewis, 6, Raymond-buildings, Gray's-inn, to

be a London Commissioner. Joseph Noakes Mourilyan, Sandwich, Kent, to be a

Commissioner in England. Edward Chester, 11, Staple-inn, to be a London Commissioner. William Weld Wren, 32, Fenchurch-street, to be a

London Commissioner. Robert Wren, 32, Fenchurch-street, to be a London

Commissioner. Edward Dyne, 61, Lincoln's-inn-fields, to be a London

Commissioner. Thomas Dodd Keighley, 73, Basinghall-street, to be a

London Commissioner. Charles James Brown, 10, New-inn, to be- a London

Commissioner.

llcmunti &n\ttttt.

FRIDAY, January 13.
BANKRUPTS.

FREDERICK MAYSTON, Great Yarmouth, Norfolk,
grocer, Jan. 21 at half-past 1, and March 4 at half-past 12,
Court of Bankruptcy, London: Off. Ass. Pennell; Sol.
Braham, 101, Chancery-lane.—Petition dated Dec. 26.

FREDERICK MILLER, Newport, Essex, corn merchant, Jan. 26 at half-past 1, and Feb. 23 at 2, Court of Bankruptcy, London: Off. Ass. Bell; Sols. Drake, East Dereham; Nichols & Doyle, 2, Verulam -buildings.—Petition filed Jan. 10.

FREDERICK CHATER, Wolverhampton, Staffordshire, chemist and druggist, Jan. 26 and Feb. 16 at 11, District Court of Bankruptcy, Birmingham: Off. Ass. Bittleston; Sols. Thome, Wolverhampton j Motteram & Knight, Birmingham.—Petition dated Jan. 3.

THOMAS CURTIS BIRD, Lee, Kent, baker, dealer and chapman, Jan. 21 and March 4 at 12, Court of Bankruptcy, London: Off. Ass. Nicholson; Sols. Bristow & Tarrant, 2, Bond-court, Walbrook.—Petition dated Jan. 12. STEPHEN DAVIS, York, furrier, dealer and chapman, Jan. 30 and Feb. 21 at 11, District Court of Bankruptcy, Leeds: Off. Ass. Hope; Sols. Hodgson, York; Bond St Barwick, Leeds.—Petition dated Jan. 10. JOSHUA WOODHEAD, Hogley-green, Almondbury,Yorkshire, fancy woollen cloth manufacturer, Jan. 27 and Feb. 24 at 11, District Court of Bankruptcy, Leeds: Off. Ass. Young; Sols. Clough & Bantoft, Huddersfield; Payne Ac Co., Leeds.—Petition dated Jan. 5. JOHN CLEGG, Liverpool, licensed victualler, Jan. 23 at 12, and Feb. 20 at 11, District Court of Bankruptcy, Liverpool: Off. Ass. Morgan; Sol. Radcliffe, Liverpool.— Petition filed Jan. 3. JAMES FIELDING, Glossop, Derbyshire, cotton spinner, dealer and chapman, Feb. 2 and 23 at 12, District Court of Bankruptcy, Manchester: Off. Ass. Pott; Sols. Hewitt & Needham, Manchester.—Petition filed Jan. 3.

Murines. Robert F. Cooper, Three Colt-st., Limehonse, Middlesex, oilman, Jan. 31 at half-past 1, Court of Bankruptcy, London, last ex.—Henry Kirk, Portland-terrace, St. John's Wood, Middlesex, hay dealer, Jan. 24 at half-past 11, Court of Bankruptcy, London, last ex.—Charlet C. Hamilton, Little Queen-street, Lincoln's-inn-fields, Middlesex, ironmonger, Jan. 25 at 1, Court of Bankruptcy, London, last ex.—James A. Howard and Jonathan Howard, Hollimvood, Lancashire, joiners, Jan. 30 at 12, District Court of Bankruptcy, Manchester, last ex.—Edwin Dennis, Rickmansworth, Hertfordshire, licensed brewer, Feb. 1 at 12, Court of Bankruptcy, London, aud. ac.— Thomas Dories, Rosemary-lane, Middlesex, cowkeeper, Feb. 1 at 12, Court of Bankruptcy, London, aud. \:.—J. Ready, Holywell-st., Shoreditch, Middlesex, oilman, Jsn. 26 at 11, Court of Bankruptcy, London, aud. ac; Feb. 3 at ll.div.—Charlet J. Webb, Leadenhall-street, London, silversmith, Jan. 24 at 2, Court of Bankruptcy, London, last ex.— James Holbeck, Marylebone-street, Golden-square, Middlesex, gold laceman, Jan. 25 at 11, Court of Bankruptcy, London, aud. ac.—Samuel J. Lucas, Hingham, Norfolk, grocer, Jan. 25 at 11, Court of Bankruptcy, London, aud. ac.—Arthur R. Homersham, Russell-street, Bermondsey, Surrey, woolstapler, Jan. 25 at 11, Court of Bankruptcy, London, aud. ac.— Charles Geal, East-row, Kensal New-town, Middlesex, grocer, Jan. 27 at 11, Court of Bankruptcy, London, aud. ac. —B. M'Crow, James-St., Featherstone-st., City-road, Middlesex, linendraper, Feb. 2 at 2, Court of Bankruptcy, London, aud. ac.— George Winter and James Winter, Hastings, Sussex, builders, Feb. 2 at 12, Court of Bankruptcy, London, aud. ac.—Peter Bury, Manchester, calico printer, Jan. 25 at 12, District Court of Bankruptcy, Manchester, aud. ac.—George Pryde, David Jones, and John Gibb, Liverpool, sail makers, Jan. 24 at 11, District Court of Bankruptcy, Liverpool, aud. ac.— Wm. Rainford, Liverpool, upholsterer, Jan. 23 at 11, District Court of Bankruptcy, Liverpool, aud. ac.—/. Stork the elder and Wm. Stock, Ashton in Mackerfield, Lancashire, coal proprietors, Jan. 23 at 11, District Court of Bankruptcy, Liverpool, aud. ac.—Charles Moss Salmon, Birmingham, general dealer, Feb. 6 at 10, District Court of Bankruptcy, Birmingham, aud. ac.—Chas. Gardner Cresswell, Kidderminster, Worcestershire, chemist, Feb. 15 at 11, District Court of Bankruptcy, Birmingham, aud. ac. and div.—Job Broadhurst, Longton, Stoke-upon-Trent, Staffordshire, earthenware manufacturer, Feb. 15 at 11, District Court of Bankruptcy, Birmingham, aud. ac.— Wm. Watson, Audley, Staffordshire, saddler, Feb. 15 at 11, District Court of Bankruptcy, Birmingham, aud. ac.; Feb. 22 at 11, fin. div.— That. Cullingttorth, Woolley Mills, near Wakefield, Yorkshire, corn miller, Jan. 24 at 11, District Court of Bankruptcy, Leeds, aud. ac. —Jos. Bairstow, Ovenden, Halifax, Yorkshire, worsted stuff manufacturer, Jan. 26 at 11, District Court of Bankruptcy, Leeds, aud. ac.—Stephen Gilbert Fryman, Rye, Sussex, wine merchant, Feb. 7 at 11, Court of Bankruptcy, London, fin. div.— Wm. Henry Dee, Cambridge, plumber, Feb. 7 at 1, Court of Bankruptcy, London, div.—Robert Jeffery, Upper North-place, Gray's-imi-road, Middlesex, coachmaker, Feb. 7 •t half-past 11, Court of Bankruptcy, London, div.— Charlet Wirier, New Bond-street, Middlesex, music seller, Feb. 4 at 11, Court of Bankruptcy, London, div.— Wm. Manning, F.

Manning, and John Lavicount Anderdon, New Bank-buildings, London, West India merchants, Feb. 3 at 12, Court of Bankruptcy, London, fin. div.—Geo. Hart and Thos. Hart, Union-st., Southwark, Surrey, trimming manufacturers, Feb. 4 at half-past 11, Court of Bankruptcy, London, fin. div. joint est., and fin. div. sep. est. of Geo. Hart.Thomas Thame, Buckingham, innkeeper, Feb. 4 at 11, Court of Bankruptcy, London, div.— W. Bradford, Leigh, Worcestershire, butcher, Feb. 6 at 10, District Court of Bankruptcy, Birmingham, aud. ac.; Feb. 13 at 10, div.—Henry Bolt, Birmingham, silversmith, Jan. 28 at 10, District Court of Bankruptcy, Birmingham, aud. ac.; Feb. 4 at 10, div.—Jirnj. Smith, Droitwich, Worcestershire, salt manufacturer, Feb. 7 at 11, District Court of Bankruptcy, Birmingham, div.— IJ'm. Broadbent, Delph, Yorkshire, cloth merchant, Feb. 3 at 11, District Court of Bankruptcy, Leeds, div.—Joseph Wood, Barnsley, Yorkshire, linen manufacturer, Feb. 3 at 11, District Court of Bankruptcy, Leeds, div.

Certificates.

To be allowed, unless Cause be shewn to the contrary on or

be/ore the Day of Meeting.

Richard Lancaster Swallow, Park-terrace, Battersea-fields, Surrey, out of business, Feb. 7 at 12, Court of Bankruptcy, London.—Frederick Francis Fox, Cornhill, London, tailor, Feb. 3 at 12, Court of Bankruptcy, London.—John Ready, Holywell-st., Shoreditcb, Middlesex, oilman, Feb. 3 at 11, Court of Bankruptcy, London.—Ephraim Levy Green, Bevis Marks, London, wholesale clothier, Feb. 3 at half-past 1, Court of Bankruptcy, London. — Robert Jeffery, Upper North-place, Gray's-inn-road, Middlesex, coachmaker, Feb. 7 at half-past 11, Court of Bankruptcy, London.— James Bohn, St. James-street, Middlesex, bookseller, Feb. 8 at 12, Court of Bankruptcy, London.—John Roberts, Tividale Wire Works, near Dudley, Worcestershire, wire drawer, Feb. 6 at 10, District Court of Bankruptcy, Birmingham.—Robt. Jones Williams, Birmingham, linendraper, Feb. 8 at 11, District Court of Bankruptcy, Birmingham.—Isaac Shaw, Macclesfield, Cheshire, joiner, Feb. 8 at 12, District Court of Bankruptcy, Manchester.

To be granted, unless an Appeal be duly entered.

Walter Cobbett, Sunbury, Middlesex, plumber.—Lionel Goldsmith, Queen-street, Cheapside, London, merchant.— Francis W. South, Maidstone, Kent, beerscller.—Alexander Forfar, Dunstable, Bedfordshire, straw-bonnet manufacturer. —Benjamin Belt, Newcastle-upon-Tyne, coal merchant.— Joseph P. Mason, Dover, Kent, draper.Christopher Thos. Pott, Sunderland, Durham, shipowner.—Wm. Ridge, Exeter, tailor.—John Hammond Bell, Deansgate, Manchester, hosier. —John Nield, Lees, near Oldham, Lancashire, woollen manufacturer.—Chas. G. Cresswell, Kidderminster, Worcestershire, chemist.— Wm. Bradford, Leigh, Worcestershire, butcher. Partnerships Dissolved.

Geo. Henry Stares and Benjamin Bradley Hewitt, Bishop's Waltham, Southampton, attornies and solicitors.—Jas.Illingworth Hindmarsh and Worthington Evans, Crescent, Jcwiastreet, Cripplegate, London, attornies aud solicitors.

INSOLVENT DEBTORS Who have filed their Petitions in the Court of Bankruptcy,

and have obtained an Interim Order for Protection from

Process.

James Skillicorn, Liverpool, baker, Jan. 23 at 10, County Court of Lancashire, at Liverpool.—Wm. Allen, Everton, near Liverpool, relieving officer of the West Derby Union, Jan. 23 at 10, County Court of Lancashire, at Liverpool.— Charles Wade, Willsbridge, Bitton, Gloucestershire, miller, Jan. 18 at 11, County Court of Gloucestershire, at Bristol.— Isaac Gartside, Dobcross, Saddlewortb, Yorkshire, grocer, Jan. 28 at 11, County Court of Yorkshire, at Saddleworth.— John White, Heneage, Dudley, Worcestershire, carpenter, Jan. 31 at 9, County Court of Worcestershire, at Dudley.— Thomas Dudley, Dudley, Worcestershire, out of business, Jan. 31 at 9, County Court of Worcestershire, at Dudley.— Mary Hill, Tipton, Staffordshire, out of business, Jan. 31 at 9, County Court of Worcestershire, at Dudley.—Solomon Hale, Netherton, near Dudley, Worcestershire, miner, Jan. 31 at 9, County Court of Worcestershire, at Dudley.—Wm. Brame, East Hurling, Norfolk, butcher, Jan. 31 at 10, County Court of Norfolk, at Attleborough.—John Baxter, Monkwearmouth Shore, Durham, upholsterer, Jan, 25 at 10, County Court of Durham, at Sunderland.— Wm. Borlase Stevens,
Mount Radford, near Exeter, retired captain in the East
India Company's service, Jan. 31 at 10, County Court of
Devonshire, at Exeter.—George Passmore, Wolverhampton,
Staffordshire, pudler, Jan. 24 at 9, County Court of Stafford-
shire, at Wolverhampton.

The following Persons, who, on their several Petitions filed in
the Court, have obtained Interim Orders for Protection from
Process, are required to appear in Court as hereinafter
mentioned, at the Court-house, in Portugal-street, Lin-
coln's Inn, as follows, to lie examined and dealt with
according to the Statute:

Jan. 27 at 10, before the Chief Commissioner.
Alexander Huff, Brick-lane, Whitechapel, Middlesex, shoe
manufacturer.

Jan. 28 at 11, before Mr. Commissioner Phillips.
George Else, South Weald, Essex, drilling master.— Thos.
Sawyer, Richmond New-road, Hammersmith, Middlesex,
clerk to a surveyor.

Jan. 30 at 11, before Mr. Commissioner Phillips.
Felix Wm. Leopold, Shepherd-street, Spitalfields, Middle-
Bex, general dealer.

The following Prisoners are ordered to be brought up before
the Court, in Portugal-street, to be examined and dealt
with according to the Statute.-—

Jan. 27 a/11, before Mr. Commissioner Murphy.
Henry Lack, Queen-street, Pitfield-street, Hoxton, Mid-
dlesex, pig obber.

Jan. 28 at 11, before Mr. Commissioner Phillips.
Daniel Hurley, Houndsditch, London, licensed victualler.

Jan. 30 at 11, before the Chief Commissioner.
Alexander Pratt, Clayton-street, Kennington, Surrey,
plumber.

The tallowing Prisoners are ordered to be brought up before
a Judge of the County Court, to be examined and deal
with according to the Statute:

At the County Court of Carmarthenshire, at Carmarthen,
Jan. 24 at 2.

John Cure, Glangwilly, Llanllawddog, gardener.
At the County Court of Cambridgeshire, at Cambridge,
Jan. 26 at 10.

James Steam, Cambridge, tailor.
At the County Court of Yorkshire, at York Castle, Jan. 30
at'.).

A. Levick, Sheffield, ivory cutter.—JohnBroadbelt, Head-
ingley, near Leeds, farm labourer.—Jabez Cawthray, Yeadon,
near Leeds, labourer.—John Sorby, Sheffield, steel melter.—
John Ripley, Leeds, watch glass manufacturer.—C. Raynes,
Sheffield, out of business.—Edward Knapton, Sheffield, beer-
aeller.— Wm. Stow, Keighley, confectioner.—//. Weatherill,
York, confectioner.—Joseph Field the younger, Leeds, beer-
house keeper.— Wm. Grayson, Sheffield, scale cutter.—M.
Thorns, Leeds, out of business.—John Hall, Leeds, general
dealer.—George Prest, Middlesbrough.on-Tees, licensed vic-
tualler.—Thomas Taylor, York, turner.—Thos. Cook, Little
Horton, near Bradford, greengrocer.—Charles W. Fielding,
Sowerby-bridge, near Halifax, out of business.—P. Carlton,
York, out of business.—Robert Stocks, Doncaster, joiner.—
George White, Leeds, out of business.—James Greenwood,
Springhead, near Keighley, out of business.—Thomas Tate
Smith, New Malton, grocer.—Joshua Broadhead, Holme,
near Holmfirth, woollen cloth manufacturer.—Joshua Wood-
head, Hogley Green, near Holmfirth, woollen manufacturer.
—John Broadhead, Holme, near Holmfirth, woollen cloth ma-
nufacturer.— William C. Greenwood, Springhead, near Keigh-
ley, out of business.

At the County Court of Lincolnshire, at Lincoln, Feb. 7
a* 12.
Wm. Milton, Lincoln, wire worker.

Meeting.
Roger Marsh, Preston, Lancashire, licensed victualler, Jan.
81 at 11, Court-house, Portugal-street, Lincolu's-inn-fields,
London, sp. aft*.

TUESDAY, January 17.
BANKRUPTS.
HENRY GREEN, Stoke-by-Nayland, Suffolk, baker,
dealer and chapman, Jan. 27 and March 3 at 12, Court of
Bankruptcy, London: Off. Ass. Whitmore; Sol. Stopher,
52, Cheapside.—Petition dated Jan. 16.
HENRY HOLMAN WOOD, Bognor, Sussex, victualler,
dealer and chapman, Jan. 27 at half-past 1, and March 3
at 1, Court of Bankruptcy, London: Off. Ass. Whitmore;
Sol. Apps, 7, South-square, Gray's-inn.—Petition dated
Jan. 13.
JAMES LEWIS LANE, Norwood Brewery, Norwood,
Surrey, brewer, dealer and chapman, Jan. 27 and Feb. 28
at 12, Court of Bankruptcy, London: Off. Ass. Groom;
Sols. Corsellis & Hainber, 1, Brabant-court, Philpot-lane,
London.—Petition filed Jan. 13.
HENRY GRIFFITHS, Birmingham, tailor and clothier,
dealer aod chapman, Jan. 31 and Feb. 28 at 11, District
Court of Bankruptcy, Birmingham: Off. Ass. Whitmore;
Sols. Motteram & Knight, Birmingham; Ashurst & Son,
6, Old Jewry, London.—Petition dated Jan. 10.
JOSEPH CAMM, Quorndon, Leicestershire, miller, dealer
and chapman, Jan. 27 and Feb. 17 at 10, District Court of
Bankruptcy, Nottingham: Off. Ass. Harris; Sols. Huish,
Castle Donnington; Motteram & Knight, Birmingham.—
Petition dated Jan. 9.
EDWARD ROSE, Nottingham and Sneinton, Nottingham-
shire, lace cap manufacturer, dealer and chapman, Jan. 27
and Feb. 17 at 10, District Court of Bankruptcy, Not-
tingham: Off. Ass. Harris; Sol. Coope, Nottingham,.—
Petition dated Jan. 10.
CORNELIUS BOWE PALMER, Newport, Monmoath-
shire, porter merchant, commission agent, dealer and chap-
man, Jan. 31 and March 1 at 11, District Court of Bank-
ruptcy. Bristol: Off. Ass. Hutton; Sols. Cathcart, New-
port; Bevan & Girling, Bristol.—Petition filed Jan. 10.
THOMAS FRUDD, late of Barnsley, Yorkshire, innkeeper,
but now of Manchester, Lancashire, dealer and chapman,
Jan. 30 at 12, and Feb. 28 at 11, District Court of Bank-
ruptcy, Leeds: Off. Ass. Hope; Sols. Marshall, Barnsley;
Bond& Barwick, Leeds.—Petition dated Dec. 21.
WILLIAM BRUNTON, Bradford, Yorkshire, joiner and
builder, Feb. 3 and 24 at 11, District Court of Bankruptcy,
Leeds: Off. Ass. Young; Sol. Harle, Leeds.—Petition
dated and filed Jan. 13.
JAMES FRAME, Liverpool, stationer, dealer and chapman,
Jan. 27 and Feb. 23 at 11, District Court of Bankruptcy,
Liverpool: Off. Ass. Bird; Sol. Bremner, Liverpool.—
Petition filed Dec. 29.
MACKINSEY BOWELL, Manchester, publican, dealer
and chapman, Jan. 28 and Feb. 23 at 11, District Court of
Bankruptcy, Manchester: Off. Ass. Lee; Sols. Cobbett &
Wheeler, Manchester.—Petition filed Jan. 16.

Meetings.
Wm. Threlfall, Addingham, Yorkshire, cotton spinner,
] Jan. 31 at 11, District Court of Bankruptcy, Leeds, pr. d.—
Samuel Buckley and Geo. Shorlridge, Macclesfield, Cheshire,
I millers, Feb. 2 at 12, District Court of Bankruptcy, Manches-
I ter, last ex. of S. Buckley.—Wm. M'Kay, Upper Kenning-
j ton-lane, Lambeth, Surrey, draper, Jan. 27 at half-past 11.
Court of Bankruptcy, London, aud. ac.—Henry Higgs, Ber-
mondsey-street, Southwark, Surrey, gelatine manufacturer,
I Jan. 28 at 12, Court of Bankruptcy, London, aud. ac.—
Lionel Goldsmith, Queen-street, Cheapside, London, mer-
chant, Jan. 28 at 12, Court of Bankruptcy, London, aud- ac.
Charles Smith, Victoria-road, Kentish-town, Middlesex,
victualler. Jan. 28 at 12, Court of Bankruptcy, London, aud.
ac.— Wm. Mundy, Palace-row, New-road, St. Pancras, Mid-
dlesex, cowkeeper, Jan. 28 at 12, Court of Bankruptcy, Lon-
don, aud. ac.—Francis Turfrey, Abergavenny, Monmouth-
shire, brewer, Feb. 2 at 11, District Court of Bankruptcy.
Bristol, aud. ac; Feb. 9 at 11, div.—John Robson, Durham,
miller, Feb. 9 at 11, District Court of Bankruptcy, Newcastle-
upon-Tyne, aud. ac; Feb. 10 at 11, div.—A. Watson, G.
Mackenzie, and M. Mackenzie, Liverpool, ship brokers, Jan.
27 at 11, District Court of Bankruptcy, Liverpool, aud. ac
sep. est. of M. Mackenzie.Joseph Roberts. Chester, grocer,
Jan. 27 at 11, District Court of Bankruptcy. Liverpool, aud.
ac.—Edward Ridley, Liverpool, tailor, Feb. 7 at 11, District
Court of Bankruptcy, Liverpool, aud. ac —Henry Hose,
Manchester and Salford, common brewer, Feb. 7 at 12, Court
of Bankruptcy, London, div.— Charles J. Webb, Leadenhall-
atreet, London, silversmith, Feb. 7 at 12, Court of Bank-
ruptcy, London, div.—That. Holmes, Belgrave-street South,
Pimlico, and Hereford-square, Brampton, Middlesex, builder,
Feb. 7 at 1, Court of Bankruptcy. London, fin. div.—Heneage
N. Gmtler, St. Martin's-eourt, Ludgate-hill, London, licensed
victualler, Feb. 7 at 1. Court of Bankruptcy, London, fin.
div.—Joseph Slater, Friday, street, Cheapside, London, ware-
houseniau, Feb. 8 at 1, Court of Bankruptcy, London, div.—
Walter Cobbett, Beur-gardens, Surrey, plumber, Feb. 7 at 2,
Court of Bankruptcy, London, div, — Edward Harper, Stam-
ford, Lincolnshire, draper, Feb. 17 at 10, District Court of
Bankruptcy, Nottingham,'aud. ac. and div.—A. M'Kerrow,
Kingston-upon-Hiill, Yorkshire, draper, Feb. 8 at half-past 12,
District Court of Bankruptcy, Kingston-upon-Hull, fin. div.

Certificates.
To be allowed, unless Cause be shewn to the contrary on or
before the Day of Meeting.
John Hunter, Hove, Sussex, cowkeeper, Feb. 9 at half-past
11, Court of Bankruptcy, London. — Wm. Fox, Weston-hill,
Norwood, Surrey, victualler, Feb. 9 at half-past 1, Court of
Bankruptcy. London.—Thomas Davies, Rosemary-lane, Mid-
dlesex, cowkeeper, Feb. 8 at half-past 12, Court of Bank-
ruptcy, London.—Joseph White, East Cowes, Isle of Wight,
Southampton, shipbuilder, Feb. 8 at 12, Court of Bankruptcy,
London.—Edward Cox, Great Queen-street, Lincolu's-inn-
nelds, Middlesex, plane manufacturer, Feb. 8 at 1, Court of
Bankruptcy, London. — Richard Westbrook, Laurie-terrace,
New-cross, Deptford, Kenr. hay dealer, Feb. 8 at 1, Court of
Bankruptcy, London.—John Iiol/ton, Durham, miller, Feb.
10 at 11, District Court of Bankruptcy, Newcastle-upon-Tyne.
—James Woods, Buckfastleigh, Devonshire, miller, Feb. 9 at
1, District Court of Bankruptcy, Exeter.

Tn be granted, unless an Appeal be duly entered.
Thos. Johnson, Broad-street-buildings, London, merchant.
George Dormand, Sunderland, Durham, butcher.—Georgt
Bennett, Birmingham, licensed victualler.—Edward Harper,
Stamford, Lincolnshire, draper.

Petitions Annulled.
Thomas Archer, Braintree, Essex, woollendraper.—Thomas
Bull, Bristol, shipowner.—John Robertshaw, Church, Lan-
cashire, ironfouuder.

Partnership Dissolved.
George Wright Gravener and Wm. S. Shoobridge, Dover,
Kent, attornies and solicitors.

Scotch Seouestrations.
John Aithen, Gallowgate, Glasgow, spirit dealer.—Alex.
Brown, Edinburgh, merchant.— Robert Grigor, Milncroft,
Braelangwell, farmer.

INSOLVENT DEBTORS
Who have filed their Petitions in the Court of Bankruptcy,

and hare obtained an Interim Order for Protection from

Process.

William Evans, Birmingham, carpenter, Feb. 11 at 10,
County Court of Warwickshire, at Birmingham.— William
Coley, Birmingham, brazier, Feb. 11 at 10, County Court of
Warwickshire, at Birmingham.— John White, Birmingham,
silver plater, Feb. 11 at 10, County Court of Warwickshire,
at Birmingham.—Charles Prangnetl, Newport, Isle of Wight,
Southampton, brewer, Jan 31 at 10, County Court of Hamp-
shire, at Newport.—Charles Shadrack Charlton, Timsbury,
Somersetshire, grocer, Feb. 1 at 1, County Court of Somer-
setshire, at Clutton.—Martin Shellon, Kirton, Lincolnshire,
grocer, Feb. 9 at 12, County Court of Lincolnshire, at Boston.
Jos. Gibson, Chesterton, VVolstanton, Staffordshire, wheel-
wright, Jan. 25 at 10, County Court of Staffordshire, at Han-
ley.—Charles Baker, Painswick, Gloucestershire, architect,
Feb. 8 at 11, County Court of Gloucestershire, at Stroud.—
Edward Nash, Fair Mile, Henley-on-Thames, Oxfordshire,
assistant to a draper, Feb. 9 at 10, County Court of Berk-
shire, at Reading.—Henry Skeltern, Buglawton, Astbury,
Cheshire, following no business, Jan. 31 at half-past 10,
County Court of Cheshire, at Congleton. — Alexander Hair
Galloway, Liverpool, surgeon, Jan. 23 at 10, County Court of
Lancashire, at Liverpool.

The following Persons, who, on their several Petitions filed in
the Court, have obtained Interim Orders for Protection
from Process, are required to appear in Court as herein-
after mentioned, at the Court-house, in Portugal street,
Lincoln's Inn, as follows, to be examined and dealt with
according to the Statute:

Feb. 1 at 10, before the Chief Commissioner.
William Calder, Smith-street, Stepney, Middlesex, out of

business.— George Giles, Tooley-street, Southwark, Surrey,

eating-house keeper.

Feb. 1 at 10, before Mr. Commissioner Murphy.
J. Conolly, Crown-row, Walworth-road, Walworth, Surrey,

hat maker.—John Collings, Clarence-gardens, Regent's-park,

Middlesex, chairmaker.

Saturday, Jan. 14.
Assignees have been appointed in the following Cases. Fur-
ther particulars may be learned at the Office, in Portugal-
street, Lincoln's-inn-fields, on giving the Number of the
Case.

Robert Boswell Reed, Heywood, near Bury, Lancashire,
tailor, No. 77,156 C.; Joseph Smethurst, assignee.—Eliza
Cockle, widow, Haddenham, Isle of Ely, Cambridgeshire, No.
77,175 C.; John Clark, assignee.—Alice Rotherham, widow,
Skelmersdale, Lancashire, No. 77,234 C.; Philip Forshaw,
assignee.—Mary Ann Graham, Bradford, Yorkshire, flock
dealer, No. 77,260 C.; George Thorp, assignee.—John Lee-
dam, Lower House, near Burnley, Lancashire, tailor, No.
77,295 C; Wm. M'Gill, assignee.—John Procter, Wakefield,
Yorkshire, out of business. No. 77,319 C; Robert Swan, as-
signee.—John Staniforth, Ecclesall, near Sheffield, Yorkshire,
grinder. No. 77,329 C.; Francis Wright Everet, assignee.—
George Thacker, Bradford, Yorkshire, baker, No. 77,354 C.;
Frederick Alexander Greenwood, assignee.—Michael Kemp,
Huddersfleld, Yorkshire, tea dealer, No. 77,361 C.; James
Powell, assignee.—Martha Blackburn, Grassland, near Hud-
dersfield, Yorkshire, grocer, No. 77,380 C.; William Lord,
assignee.—Richard Samuel M. Sprye, Sphinx-lodge, Chelsea,
Middlesex, not in any business, No. 77,449 C.; Charles R.
Thompson, assignee.

Saturday, Jan. 14.
Orders have been made, vesting in the Provisional Assigntt
the Estates and Effects of the following Persons:
(On their own Petitions).
Thomas Rose, Staple-inn, Holborn, Middlesex, porter to
the Hon. Society of Staple-inn: in the Debtors Prison for
London and Middlesex.—Bbeneter Hartnall, Carpenter's-
buildings, London-wall, London, commission agent: in the
Debtors Prison for London and Middlesex.— Charles Horn,
Luton, Bedlordshire, corn factor: in the Debtors Prison for
London and Middlesex.—Robert Lindsay, Kew-road, Rich-
mond, Surrey, licensed brewer i in the Gaol of Surrey.—
James Ely Mitchell, Eden-place, Old Kent-road, Surrey,
cheesemonger: in the Gaol of Surrey.—Henry Spiller, Gros-
venor-terrace, Wells-street, Camberwell, Surrey, musician:
in the Gaol of Surrey.— George Smith, Virginia-terrace,
Stockwell Private-road, Surrey, appraiser: in the Debtor!
Prison for London and Middlesex.— George Newman, Strat-
ford-place, Camden-town, Middlesex, builder: in the Debtors
Prison for London and Middlesex—Thomas Richardson,
Asylum-terrace, King's, road, Chelsea, Middlesex, stay maker:
in the Debtors Prison for London and Middlesex.—John W.
W. Evison, Bclvidere-placc, Southwark-bridge-road, Surrey,
clerk in the office of Clerk of the Papers, Queen's Prison: in
the Gaol of Surrey.—/. E. Kalker the younger, Scarborough-
street East, Goodman's-fields, Middlesex, jeweller: in the
Debtors Prison for London and Middlesex.—J. Bernhard,
Edward-street, Stepney, Middlesex, baker: in the Debtors
Prison for London and Middlesex.—John Shaw the younger,
Holborn-hill, London, out of business: in the Debtors Prison
for London and Middlesex.—John Leake, Balkholme, near
Howden, Yorkshire, manufacturer of sacking: in the Gaol of
York. — Joshua Woodhead, Hogley-green, near Holmnrth,
Yorkshire, woollen manufacturer: in the Gaol of York.—/.
S. Kiddelt, Plymouth. Devonshire, builder: in Gaol of St.
Thomas-the-Apostle.—Philip Collom, Plymouth, Devonshire,
accountant: in the Gaol of St. Thomas-the-Apostle.—Benja-
min Burd, Wem, Shropshire, veterinary surgeon: in the Gaol
of Shrewsbury.—Wm. Wood, South Shields. Durham, joiner:
in the Gaol of Durham.—John Seagrave the elder, Bulwell,

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