General, (10 Cl. & Fin. 1), where the will contained a direction to sell, which, it was contended, was only to take effect in case the testator left no heirs in tail, (as happened), and the legatee of the proceeds elected to take the land in specie, it was held, that the duty was payable on the value of the land. The principal debate in that case was, whether there was a direction or a mere power to sell; and it was considered, that there was an absolute direction, Lord Cottenham observing, that the criterion was, whether the trust amounted to a conversion of the real property out and out into personalty, or whether it was to be considered as a direction to sell, for the purpose of paying off certain charges, debts, and so on. "The decision," his Lordship said, "turns upon the opinion formed (varying, of course, according to the expressions used) upon the question, whether it falls under one denomination or another.... It is not necessary that the words of the power should contain an absolute direction to the trustees to sell. The intention of the testator must be gathered from all the provisions of the deed." The criterion being, whether the trust amounts to a conversion or not, and not whether, in fact, a sale takes place, it follows, that, if there is a mere discretionary power to sell, not amounting to an equitable conversion, the duty will not be payable, though a sale takes place. (Re Evans, 2 C., M., & R. 206. See also some Scotch cases to the same effect, cited 10 Cl. & Fin. 14). In the case of In re Evans, Lord Lyndhurst, C. B., said, that every subject had a right so to shape the disposition of his property as to avoid the legacy-duty, if possible; and that there was no fraud in so doing. It was not necessary that the word "directed" should be found in the will; but the question was, whether there was such an obvious intention, and such a necessity for a sale to effectuate the purpose of the will, as that a sale could be said to be directed? other case; but, in the recent case of The Attorney-General v. Simcox, the Court of Exchequer, after nearly three years' deliberation, expressly overruled the decision in Re Evans. The testator, in that case, devised his real estates to trustees and their heirs, in trust to pay the rents to his brothers and sister, and the survivors and survivor of them, for their lives and the life of the survivor of them; and after the death of the survivor to convey the estates to all his nephews and nieces living at his death, equally, as nearly as they could make partition of the same, and in the meantime to pay the rents to them. And he declared, that, for the purpose of such partition, it should be lawful for his trustees to sell all or any part of the said estates, and that they should stand possessed of the money arising from any such sale, upon the same trusts as were declared concerning the residue of the personal estate, (being similar trusts to those declared of the realty), with a superadded declaration as to the time of payment. The estates having been sold, it was held that the duty was payable. Pollock, C. B., after citing the clause in the Stamp Act, said, "Is this, then, an estate directed to be sold? If it is, then the duty attaches; if it is not, then no duty attaches." After commenting on the cases of Re Evans and The Attorney-General v. Mangles, and observing, that it was clear, from the latter case, that the existence of a discretion did not prevent the duty from attaching, his Lordship proceeded: "In the conflict or apparent conflict of authorities, we must look to the principle of the decisions, which, of course, are founded wholly on the language of the statute. The duty, it will be observed, attaches on money which is given to one or more legatees, and which has arisen from the sale of estates directed by the testator to be sold. There is certainly nothing in the language of the statute, which, in terms, confines its operation to cases where the direction to sell is absolute. If a testator should The principle of the preceding cases was lost sight of direct his land to be sold, and the money to be divided in The Attorney-General v. Mangles, (5 Mee. & W. among legatees on any given contingency-as, for in120), where there was an absolute trust for conversion stance, in case his property should be under a certain and distribution of the real and personal estate as one value, or in case his eldest son should succeed to a family fund, (which conversion the testator, in a subsequent part estate, or in case A. B. should agree to concur in the of the will, referred to as having been by him directed); sale-there can surely be no doubt but that, on the but among the general powers given to the trustees was happening of the contingency and consequent sale, duty a power to defer any sale so long as they might think would attach. The land would then be land directed fit, and to cause any part or parts of the real and per- to be sold. So, again, if the testator should direct the sonal estates to be valued, instead of being sold and sale of a particular estate in case A. B. should think allotted to any of the legatees at the amount of such such sale to be for the benefit of the testator's children, valuation; but to be considered as personal estate. Part then, upon A. B. signifying his opinion that it would of the real estate was allotted and part was sold. The be for the benefit of his children, the direction would Crown claimed duty both on the value of the land be absolute, and duty would attach. It can make no allotted, and on the proceeds of that which was sold. difference that A. B. is himself the trustee for sale; and The Court, during the argument, intimated so decided it follows, that in case of a devise to trustees to sell if an opinion as to the liability of the part which was they shall think it expedient and for the benefit of the sold, that the counsel for the legatees gave up that cestuis so to do, duty would attach if they do think it point. There are some other interlocutory dicta to be expedient, and therefore sell." This argument is, no found in the report, from which, as well as from their doubt, ingenious, and worthy of the schoolmen, but it judgments, it would appear that the learned judges had is contrary not only to the authorities we have quoted, forgotten all that they might have learned on the equity (including the opinion of Lord Cottenham, upon which side of the court. It was held, that the unsold land the House of Lords acted), but to the words of the stawas not liable to duty. Parke, B., said-" The Crown tute itself. The learned Chief Baron holds, that the is clearly entitled to the legacy-duty on the part of the duty attaches because a sale is directed, and he says, estate which is sold; the remaining question is, whe- that a sale is directed whenever in event any one, acting ther, taking all the will together, this is a direction to under the authority of the testator, directs or effects a the trustees to convert the estate into money, or whe- sale. But the statute imposes the duty only when the ther it is really left in their discretion not to convert it sale is "directed by the will." And, in the case put into money, but to leave it as land?" How the Court by the Chief Baron, the direction is given by another could even allow it to be argued, that the trustees had person, after the testator's decease. It would be an expower to prevent a conversion, after the express declar-traordinary use of the maxim, "Qui facit per alium ation of the testator that the land, though unsold, was to be considered as personalty, is inexplicable. The case, however, is clearly overruled by Williamson v. The Advocate-General, (10 Cl. & Fin. 1). In The Attorney-General v. Mangles the Court did not profess to overrule the case of In re Evans, or any facit per se," to hold that "direction" includes liberty, far the Court of Exchequer must submit to be carried by their own reasoning. A testator gives his real estate "to trustees, upon such trusts for the benefit of his children as his widow shall appoint." The widow directs a sale and division of the proceeds among the children. Legacy-duty must, according to the Court of Exchequer, be paid; for the testator, by his agent, the widow, has directed a sale, and given the proceeds of the sale to his children. Nay, further: testator devises real estate to such uses and upon such trusts as his son shall appoint; and, in default of appointment, to his son in fee. The son appoints to trustees, in trust to sell and pay the proceeds to strangers. According to the Court of Exchequer, the testator has directed a sale, and given the proceeds to those strangers, who must pay 107. per cent. legacy-duty. a The judgment proceeds: "The trustees, by selling, have shewn conclusively that they did think the most expedient course was to sell; and so, in the event, there was a direction to sell. Even, therefore, if there were no authority to guide us, we should have thought that duty attached; but, in truth, the case is governed by The Attorney-General v. Mangles, which is, in principle, the same as that now before us; the only distinction being, that there the devise was in trust to sell, with a power to abstain from doing so, and to allot the estate itself, instead of selling and distributing the produce; whereas here the devise is upon trust to allot, with a power, instead of so doing, to sell and distribute the proceeds. In both cases the trustees had a discretion to sell or not to sell, as they should think best for the cestuis que trust; and the exercise of that discretion by a sale was held, in The Attorney-General v. Mangles, to cause the duty to attach; and the same principle precisely applies here. The only difficulty we have felt has arisen from the decision in Re Evans, where, certainly, the Court seems to have decided, that a sale under a power to trustees to sell is not a sale of property directed to be sold, within the meaning of the act. The precise grounds on which the Court formed this opinion do not clearly appear. The decision may, possibly, have turned on the mode in which the proceeds of the sales were in that case disposed of. The statute does not impose duty in every case of a sale directed by a will, but only where the proceeds are by the will given to legatees. Now, in the case In re Evans, the trustees were not directed to distribute the proceeds, but to invest them on securities upon the same trusts as attached on the lands sold. Possibly, the Court might have thought that this still left the character of real estate attaching on the money produced by the sale, and so that the statute did not apply. It is not necessary for us to give any opinion as to the validity of such a distinction; it is sufficient to say, that, if the case is to be taken as an authority for the general proposition, that duty does not attach in any case where the sale is made under a discretion given to the trustees to sell and distribute the proceeds, but without any positive direction imposing on them the obligation of selling. The case is clearly overruled by The Attorney-General v. Mangles, and is, as we conceive, contrary to any fair and reasonable construction of the statute." We have already seen, that the decision in Re Evans was not affected by that in The Attorney-General v. Mangles, which was correct, so far as it was in favour of the Crown, and was clearly erroneous so far as it favoured the legatee. We cannot think that this case of The Attorney-General v. Simcox-opposed as it is to all the authorities, except, perhaps, one; and proceeding upon a principle that necessarily involves the most extraordinary re * We submit, that they do appear very clearly; whereas no grounds at all were stated for the decision in The AttorneyGeneral v. Mangles, as to the duty on the proceeds of sale. Undersh, R. Holme, Esq., Berwick-upon-Tweed. Deps., Bromley & Aldridge, 1 South-sq., Gray's Inn. Bristol-Peter Maze, jun., Berkeley-square, Bristol. Undersh., W. Ody Hare, Esq., Small-st., Bristol. Buckinghamshire-John Kaye, Esq., Fulmer-grove. Dep., William Meyrick, 2, Furnival's Inn. Cambridge and Hunts.-Ebenezer Foster, Esq., Trumpington. Undershs., E. & C. Foster, Cambridge. Deps., J. & C. Cole, 4, Adelphi- terrace. Canterbury-William Sladden, Esq., Castle-st., Canterbury. Undersh., G. Chipperfield, Esq., Canterbury. Dep., Thomas Kirk, 10, Symond's Inn. Cheshire-Thomas William Tatton, Esq., Withenshaw. Undersh. {John Hostage, Esq., Chester. A. U. Rowson Lingard, Esq., Stockport. Deps., Bower & Son, 46, Chancery-lane. Chester-Robert Turner, Esq., Nicholas-street, Chester. Undersh., John Walker, Esq., Chester. Undersh., Peter Glubb, Esq., Liskeard. Deps., Capes & Stuart, 1 Field-court, Gray's Inn. Cumberland-Andrew Fleming Hudlestone, Esq., Hutton John, Penrith. Undersh., Lawrence Harrison, Esq., Penrith. Deps., Smedley & Rogers, 40, Jermyn-st., St. Devonshire-Montague Edmund N. Parker, Esq., Whiteway. Dorsetshire-William Parry Okeden, Esq., Turnworth, near Dep., W. Harris, 5, Stone-buildings, Lincoln's Inn. Blandford. Gloucester-Benjamin Nankivell Trip, Esq., Gloucester. Undersh., Anthony Gilbert Jones, Esq., Gloncester. Dep., R. A. Goodman, 3, Serjeant's Inn, Fleet-st. Gloucestershire-Wm, Philip Price, Esq., Tibberton-court. Undersh., J. Burrup, Esq., Berkley-st. Gloucester. Deps., White, Eyre, & White, 11, Bedford-row. Hampshire-W. Garnier, Esq., Rookesbury-park, Wickham. C. J. Gunner, Esq., Bishops Waltham. Undersh., 1C. Seagrim, Esq., Winchester. A. U. Deps., Trinder & Eyre, 1, John-street, Bedford-row. Herefordshire-William Barneby, Esq., Clater. Undersh., Francis L. Bodenham, Esq., Hereford. Deps., Overton & Hughes, 25, Old Jewry. Hertfordshire-Abel Smith, Esq., Woohall Park, Watton, near Ware. Undersh., Longmore & Sworder, Hertford. Deps., Hawkins & Co., 2, New Boswell-court, Lin- Hunt. & Camb.-Ebenezer Foster, Esq., Trumpington. Deps., J. & C. Cole, 4, Adelphi-terrace. Undersh., George Essell, Esq., Rochester. Undersh., John Hewitt Galloway, 23, Bishop's-lane, Dep., L. Hicks, (Hicks & Marris), 5, Gray's Inn-sq. Lawrence Peel, Esq., Liverpool. Leicestershire-John Goodacre, Esq., Lutterworth. Undersh., Robert W. Fox, Esq., Lutterworth. Deps., Campbell & Witty, Essex-street, Strand. Lichfield-Sinkler Chinn, Esq., Lichfield. Undersh., John P. Dyott, Esq., sen., Lichfield. Undersh., Richard Mason, Esq., Lincoln. Lincolnshire-James W. Yorke, Esq., Walmsgate. Undersh. H. Williams, Esq., Lincoln. A.U. Swanstead. Undersh., J. E. Shearman, Esq., 23, Great Tower street. Deps., James & Potter, Secondaries Office, Basing hall-street. Undersh., S. Cooper, Esq., Henley-on-Thames. Poole-John W. Martin, Esq., Poole. Undersh., William Parr, Esq., Poole. Rutlandshire-J. T. Springthorpe, Esq., Manton, near Uppingham. Undersh., Undersh., William Gilson, Esq., Uppingham. Undersh., Frederick Dowding, Esq., Bath. Undersh., Edward Harrison, Esq., Southampton. Undersh., Robert William Hand, Esq., Stafford. Deps., White, Eyre, & White, 11, Bedford-row. Suffolk-The Rt. Hon. John Lord Henniker, Thornam Hall. Surrey-William Francis G. Farmer, Esq., Nonsuch Park. Undersh., Charles James Abbott, Esq., New Inn. Undersh., Francis Harding Gell, Esq., Lewes. Undersh., William Samuel Price Hughes, Esq. Middlesex-J. E. Goodhart, Esq., Doughty-street, Mecklen-York-Richard Evers, Esq., York. burgh-square. Undersh., G. Tamplin, Esq., 159, Fenchurch-street. Monmouthshire-John A. Herbert, Esq., Llanarth-court. Deps., White, Eyre, & White, 11, Bedford-row. Newcastle-upon-Tyne-N. G. Lambert, Esq., Newcastleupon-Tyne. Undersh., R. Lambert, Esq., Newcastle-upon-Tyne. Undersh., Henry Lamb, Esq., Kettering. Undersh., H. W. Fenwick, Esq., Newcastle. ment-street. Undersh., Joseph Munby, Esq., York. Dep., J. W. Flower, 61, Bread-street, Cheapside. Yorkshire-O. V. Harcourt, Esq., Swinton Park, Masham. Undersh., William Gray, Esq., York. Deps., Bell, Brodrick, & Bell, Bow Church-yard. NORTH WALES. Anglesey-Stephen Roose, Esq., Esq., Tan y lan. Undersh., Robert P. Lewydrath, Esq., Bangor. Undersh., Charles Walter Wyatt, Esq., St. Asaph. Merionethshire-Robert Davies Jones, Esq., Aberllafenny. Montgomeryshire-Robert Gardner, Esq., Plas y Court. Undersh., Charles T, Woosnam, Esq., Newtown. Dep., H. Weeks, 12, Cook's-court, Lincoln's Innfields. SOUTH WALES. Breconshire-William Pearce, Esq., Ffrwdyrich. Undersh., F. R. Roberts, Esq., Aberystwyth. Undersh., Devon. Geo. Thomas, jun., Carmarthen. A. U. Dep., John Trail, 4, Hare-court, Temple. Glamorganshire-Robert Boteler, Esq., Llandough Castle, near Maesmawr. Undersh., Thomas Evans, Esq., Cardiff. Deps., Gregory & Sons, Clement's Inn. Haverfordwest-George James, Esq., Haverfordwest. Undersh., Jon. Rogers Powell, Esq., Haverfordwest. Deps., Trinder & Eyre, 1, John-street, Bedford-row. Pembrokeshire-Seymour Phillipps Allen, Esq., Cresselly. Arthur Lort Phillips, Esq., HaverfordUndersh., west. Thomas Gwynne, Haverfordwest. A. U. Deps., Wathen & Phillips, 18 A, Basinghall-street. Radnorshire Edward Middleton Evans, Esq., Llwynbaried. Warrants are granted in Town for Breconshire, Carmarthen (Borough), Cardiganshire, Radnorshire, and all places except Canterbury, Cinque Ports, Chester, Derbyshire, Durham, Exeter, Gloucestershire, Gloucester (City), Herefordshire, Kingston-upon-Hull, Lancashire, Lichfield (City), Monmouthshire, Poole, Southampton, Worcester (City), York (City), and the remainder of the Welsh Counties. Office Hours, in Term, from 11 till 4; and in Vacation, from 11 till 3. London Gazettes. TUESDAY, FEBRUARY 27. BANKRUPTS. THOMAS HUGHES, Newbury, Berkshire, mealman, dealer and chapman, March 6 and April 13 at half-past 1, Court of Bankruptcy, London: Off. Ass. Cannan; Sols. Bunny & Son, Newbury, Berkshire; Colley & Co., 9, New-square, Lincoln's-inn.-Fiat dated Dec. 27. FREDERICK SKILL, Hugh-street, Pimlico, and Elizabethstreet, Belgrave-street South, Middlesex, printer, dealer and chapman, March 6 and April 13 at 2, Court of Bankruptcy, London: Off. Ass. Whitmore; Sol. Moss, 12, Gray's-innsquare.-Fiat dated Feb. 24. JOSEPH WOODHAMS, Tonbridge, Kent, grocer, draper, and general dealer, March 7 and April 13 at 1, Court of Bankruptcy, London: Off. Ass. Stansfeld; Sols. Stenning & Carnell, Tonbridge, Kent; Stenning & Croft, Basinghallstreet, London. -Fiat dated Feb. 20. THOMAS ATTERTON, Rattlesden, Suffolk, maltster and dealer in corn, dealer and chapman, March 13 at 12, and April 13 at half-past 1, Court of Bankruptcy, London: Off. Ass. Pennell; Sols. Pownall, Ipswich; Smith, 15, Furnival's-inn, Holborn.-Fiat dated Feb. 26. HENRY LOISEL the younger and ALFRED EDAN, Hatton-garden, Middlesex, foreign provision merchants and confectioners, March 5 at 2, and April 16 at half-past 1, Court of Bankruptcy, London: Off. Ass. Turquand; Sols. Harrison & Dobree, Hart-street, Bloomsbury.-Fiat dated Feb. 22. RICHARD HIGGINS, Watling-street, London, and WILLIAM HIGGINS, Ludgershall, Wiltshire, draper and grocer, (carrying on business as drapers and grocers, dealers Land chapmen, at Ludgershall), March 7 and April 12 at 1, Court of Bankruptcy, London: Off. Ass. Bell; Sol. Lewis, Raymond's-buildings, Gray's-inn.-Fiat dated Feb. 22. WILLIAM LOMAS, Norwich, saw maker and dealer in tools, March 10 at 2, and April 21 at 11, Court of Bankruptcy, London: Off. Ass. Follett; Sols. Wortley, Norwich; Brooke, New Boswell-court.-Fiat dated Feb. 23. HENRY BENSLEY, Southtown, Suffolk, bricklayer, stonemason, lime burner, and coal merchant, (formerly trading in partnership with John Wragg, under the style or firm of Wragg & Bensley, as bricklayers, stonemasons, lime burners, and coal merchants), March 17 and April 21 at 12, Court of Bankruptcy, London: Off. Ass. Green; Sols. Costerton, Great Yarmouth; Nichols, Cook's-court. Fiat dated Feb. 22. GEORGE BURTON, Bradford, Yorkshire, engraver and copper-plate printer, dealer and chapman, March 16 and April 20 at 11, District Court of Bankruptcy, Leeds: Off. Ass. Young; Sols. Terry & Watson, Bradford; Bond & Barwick, Leeds; Clarke, Southampton-buildings, London. -Fiat dated Feb. 22. JOHN ARMITAGE, Linthwaite, Aldmondbury, Yorkshire, innkeeper, dealer and chapman, March 16 and April 20 at 11, District Court of Bankruptcy, Leeds: Off. Ass. Freeman; Sols. Bond & Barwick, Leeds; Sykes, Milnbridge; Pringle & Co., King's-road, London. -Fiat dated Feb. 22. JAMES GILL, Litherland, near Liverpool, coal merchant, dealer and chapman, March 12 and April 2 at 11, District Court of Bankruptcy, Liverpool: Off. Ass. Morgan; Sols. Brabner, Liverpool; Chester & Co., Staple-inn, London.Fiat dated Feb. 21. HENRY HILL SPURWAY, Tiverton, Devonshire, brewer, dealer and chapman, March 8 at 1, and April 11 at 11, District Court of Bankruptcy, Exeter: Off. Ass. Hernaman: Sols. Stogdon, Exeter; Baker & Co., Lime-street, London.-Fiat dated Feb. 22. JAMES SCOTT, Manchester, boot and shoe dealer, dealer and chapman, March 12 and April 2 at 12, District Court of Bankruptcy, Manchester: Off. Ass. Fraser; Sols. Rowley & Taylor, Manchester; W. & H. P. Sharp, 2, Verulambuildings, Gray's-inn, London.-Fiat dated Feb. 21. MEETINGS. John Taft, Warwick-road, Paddington, Middlesex, carpenter, March 19 at half-past 12, Court of Bankruptcy, London, last ex.—Jos. Readdy, Church-lane, Whitechapel, Middlesex, leather seller, March 12 at 1, Court of Bankruptcy, London, last ex.-Jas. Summers, Cambridge, cabinet maker, March 10 at 12, Court of Bankruptcy, London, last ex.- William Robarts, Burnham, Buckinghamshire, apothecary, March 10 at 11, Court of Bankruptcy, London, last ex.-J. Badcock, East Ilsley, near Newbury, Buckinghamshire, draper, March 21 at half-past 11, Court of Bankruptcy, London, last ex.Thos. Coates, Sunderland, Durham, spirit merchant, March 9 at 1, District Court of Bankruptcy, Newcastle-upon-Tyne, last ex.-Newark Lax and Edward Lax, Berry Edge, Durham, grocers, March 6 at 11, District Court of Bankruptcy, Newcastle-upon-Tyne, last ex.-Francis Deflinne, Manchester, gingham manufacturer, March 12 at 12, District Court of Bankruptcy, Manchester, last ex.-John W. Burton, George Cotman, and Wm. Smith, Manchester, and Leeds, Yorkshire, manufacturers, March 9 at 11, District Court of Bankruptcy, Manchester, last ex.-Wm. Jones, Beckford-row, Walworth, Surrey, grocer, March 22 at 12, Court of Bankruptcy, London, aud. ac.-James Hunt, Brentford-butts, Middlesex, out of business, March 22 at 11, Court of Bankruptcy, London, aud. ac.-Andrew Hewlett, Abbott's Ann, Southampton, carpenter, March 23 at 11, Court of Bankruptcy, London, aud. ac.-John Bremner, Wm. Yates, and Alex. Smith, Manchester, merchants, March 22 at 12, District Court of Bankruptcy, Manchester, aud. ac.-R. Ireland, Wem, Shropshire, wine merchant, March 21 at 12, District Court of Bankruptcy, Birmingham, aud. ac. and fin. div.-J. Worthy, Hartlepool, Durham, builder, March 20 at half-past 10, District Court of Bankruptcy, Newcastle-upon-Tyne, aud. ac.; March 22 at 12, fin. div.-John Welsh, Carlisle, Cumberland, tailor, March 20 at half-past 1, District Court of Bankruptcy, Newcastleupon-Tyne, aud. ac.; March 22 at half-past 1, fio. div.Joseph M. Penman and Thomas Penman, Sunderland, Durham, apothecaries, March 20 at half-past 10, District Court of Bankruptcy, Newcastle-upon-Tyne, aud. ac.; March 22 at half-past 10, div. sep. est. of T. Penman.—John Thuell and Wm. Jeffery, Buckfastleigh, Devonshire, woollen manufacturers, March 27 at 11, District Court of Bankruptcy, Exeter, Liverpool.-George Thomas Arnold, Liverpool, news agent, To be allowed by the Vice-Chancellor of the High Court of aud. ac.; March 28 at 11, div. sep. est. John Thuell.-Jas. Jepson, Driffield, Yorkshire, draper, March 21 at 10, District Court of Bankruptcy, Kingston-upon-Hull, aud. ac.; March 28 at 11, div.-W. Watson, Elland, Yorkshire, ironmonger, March 27 at 11, District Court of Bankruptcy, Leeds, aud. ac.; at 12, fin. div.-Thomas Ives, Wakefield, Yorkshire, dyer, March 20 at 11, District Court of Bankruptcy, Leeds, aud. ac. -Thomas Booth, Fazeley, Staffordshire, miller, March 20 at 10, District Court of Bankruptcy, Birmingham, aud. ac.-J. Russell, Leamington-priors, Warwickshire, grocer, March 20 at 10, District Court of Bankruptcy, Birmingham, aud. ac.Wm. Smith, Uttoxeter, Staffordshire, mercer, March 27 at Wm. Silcock the younger, Crawley-street, Oakley-square, 10, District Court of Bankruptcy, Birmingham, aud. ac.St. Pancras, Middlesex, victualler.-Wm. Couch and John D. William Mott, Regent-street, Piccadilly, Middlesex, laceman, Couch, Swansea, Glamorganshire, ship chandlers. - Robert March 20 at 11, Court of Bankruptcy, London, div.-Thos. Hicks, Lower Belgrave-street, Pimlico, Middlesex, apotheLett, Aspley Guise, Bedfordshire, builder, March 20 at 12, Court of Bankruptcy, London, div.-F. K. Fowell and E. cary.-John Speakman, Astley, Lancashire, joiner.-Peter T. Craufurd, Boulogne-sur-Mer, France, and Piccadilly, Mid- Edw. Bacon, Upper Russell-street, Bermondsey, and MaisClark the younger, Colchester, Essex, pawnbroker.-John dlesex, wine merchants, March 20 at half-past 12, Court of Bankruptcy, London, div. sep. est. of F. K. Fowell.-R. Daw-ander A. Black, Liverpool, ship owner.-John Parsons, more-square, New Peckham, Surrey, leather factor.-Alexson, Thorney, Isle of Ely, Cambridgeshire, grocer, March 22 at Snenton, Nottinghamshire, brace manufacturer.-George Ackhalf-past 11, Court of Bankruptcy, London, div.-J. Binns, land, Moorgate-street, London, and Brixton, Surrey, and Newland-place, Kensington, and Acton, Middlesex, linen Henry Oswin, Cecil-street, Strand, Middlesex, merchants.— draper, March 22 at 11, Court of Bankruptcy, London, div. Jas. B. Gordon, Church-row, Limehouse, Middlesex, cooper. -Fred. Leake, Regent-street, Westminster, and George-yard, -Rees Davies, Cwm Tawe, Ystradgunlais, Brecknockshire, Westminster, Middlesex, relievo leather manufacturer, March innkeeper.-Blades Pallister, Gravesend, Kent, innkeeper.— 22 at half-past 1, Court of Bankruptcy, London, div.-John James Moses Bridgland, Wardour-street, Soho, Middlesex, Baylis the younger and James Baylis, Gutter-lane, Cheapside, piano forte manufacturer. London, crape manufacturers, March 22 at half-past 12, Court of Bankruptcy, London, div.-Henry Buckland, Charles-st., Manchester-square, Middlesex, cabinet maker, March 23 at 11, Court of Bankruptcy, London, div.-William Willis, Trowbridge, Wiltshire, wool broker, March 22 at 2, Court of Bankruptcy, London, div. - Richard Sergeant, Maidstone, Kent, oilman, March 22 at 11, Court of Bankruptcy, London, div.-Henry Smith, East Malling, Kent, paper manufacturer, March 21 at 12, Court of Bankruptcy, London, div.-Ayshford Wise, Wolborough, N. Baker, Newton Bushel, Highwick, and Wm. S. Bentall, Totnes, Devonshire, bankers, March 29 at 1, District Court of Bankruptcy, Exeter, div.-Joseph Wooler, Stockton-on-Tees, Durham, draper, March 20 at 1, District Court of Bankruptcy, Newcastle-upon-Tyne, fin. div. -Charles Wright, Sunderland, Durham, hatter, March 20 at 12, District Court of Bankruptcy, Newcastle-upon-Tyne, first and fin. div.-Joseph Trewick the younger, Newcastle-uponTyne, draper, March 22 at half-past 11, District Court of Bankruptcy, Newcastle-upon-Tyne, fin. div.-A. Vickers, Manchester, ironmonger, March 22 at 12, District Court of Bankruptcy, Manchester, fin. div.-Chas. Samson, Chorltonupon-Medlock, Lancashire, brewer, March 22 at 11, District Court of Bankruptcy, Manchester, div.-Thos. Southall and Chas. Crudgington, Sea Brook Iron Works, Tipton, Staffordshire, iron masters, March 20 at 10, District Court of Bankruptcy, Birmingham, div. sep. est. of T. Southall.-C. Ashford, Birmingham, packing-case maker, March 20 at 10, District Court of Bankruptcy, Birmingham, fin. div. CERTIFICATES. To be allowed, unless Cause be shewn to the contrary on or before the Day of Meeting. PARTNERSHIP DISSOLVED. T. M. Loveland and H. H. Beckitt, Lincoln's-inn-fields, Alexander Jack, Clashnabuiack, cattle dealer.-J. Yule, INSOLVENT DEBTORS Who have filed their Petitions in the Court of Bankruptcy, and have obtained an Interim Order for Protection from Process. John Whitaker, Huddersfield, Yorkshire, clerk in the locomotive department of the London and North-western Railway Company at Huddersfield, March 15 at 10, County Court of Yorkshire, at Huddersfield.-John Atkinson, Kingstonupon-Hull, saddler, March 19 at 10, County Court of Yorkshire, at Kingston-upon-Hull.-T. Crossland, Hull, Yorkshire, out of business, March 19 at 10, County Court of Yorkshire, at Kingston-upon-Hull.--James Cann, Bideford, Devonshire, gardener, March 8 at 10, County Court of Devonshire, at Bideford.-James Holmes, Stockbridge, near Keighley, Yorkshire, dealer in coals, March 21 at 11, County Court of Yorkshire, at Keighley.-Maria Earles, Reading, Berkshire, baker, March 12 at 10, County Court of Berkshire, at Reading.-Joseph Turner, Ipswich, Suffolk, fruiterer, March 15 at 10, County Court of Suffolk, at Ipswich.-J. Gladding the elder, Ipswich, Suffolk, butcher, March 15 at 10, County Court of Suffolk, at Ipswich.-J. Cooper, Handsworth, Staffordshire, coal dealer, March 12 at 2, County Court of Warwickshire, at Birmingham. John Giles, Shoreditch, Middlesex, clothier, March 20 at 12, Court of Bankruptcy, London.-Richard Burgess Scale, Edward Wells, Birmingham, currier, March 12 at 2, County Leytonstone, Essex, lodging-house keeper, March 21 at 12, Court of Warwickshire, at Birmingham.—Benjamin MountCourt of Bankruptcy, London.-Wm. Jones, Beckford-row, ford, Birmingham, out of business, March 12 at 2, County Walworth, Surrey, grocer, March 22 at 12, Court of Bank- Court of Warwickshire, at Birmingham.-Charles Collins, ruptcy, London.-Andrew Hewlett, Abbott's Ann, South- Birmingham, bricklayer, March 12 at 2, County Court of ampton, carpenter, March 23 at 11, Court of Bankruptcy, Warwickshire, at Birmingham.-Thomas Perkins, NorthampLondon.-Wm. Keys, Robert-place, Commercial-road East, ton, out of business, March 12 at half-past 10, County Court Middlesex, woollen draper, March 21 at 12, Court of Bankrupt. of Northamptonshire, at Northampton.-John Belben, Wimcy, London.-John Bush, Darkhouse-lane, Billingsgate, Lon-borne Minster, Dorsetshire, out of business, March 15 at 10, don, coffee-house keeper, March 21 at 2, Court of Bankruptcy, County Court of Dorsetshire, at Wimborne Minster.-Edw. London.-Thos. T. Haydon, Hammersmith, Surrey, butcher, Humphreys, Birmingham, baker, March 12 at 2, County March 21 at 12, Court of Bankruptcy, London. -Nicholas Court of Warwickshire, at Birmingham.-James Armstrong, Butler, Portsea-place, Edgeware-road, Middlesex, wholesale Church Lawton, Chester, a labourer on the North Staffordstationer, March 21 at 11, Court of Bankruptcy, London.- shire Railway, March 9 at 10, County Court of Cheshire, at Francis Cook Matthews, Great Driffield, Yorkshire, agricul- Congleton. -Thomas Jordan, Rochester, Kent, tidewaiter in tural chemist, March 20 at 12, District Court of Bankruptcy, her Majesty's Customs, at Rochester, March 8 at 10, County Leeds.-John Maunder, Mark, Somersetshire, draper, March Court of Kent, at Rochester.-Richard Barker, Wrockwar20 at 11, District Court of Bankruptcy, Bristol.-Gielis F. dine, Salop, tailor, March 9 at 10, County Court of ShropHenry and Henry John Chambers, Kirkdale, Liverpool, vi- shire, at Wellington.-Francis William Dray, Whitstable, negar brewers, March 21 at 11, District Court of Bankruptcy, Kent, out of business, March 14 at 10, County Court of Kent, |