zette.

Aaron, L. Chatham, navy agent.

Abitol, M. Bury-street, St James, merchant.
Adams, J. Trinity-square, Minories, merchant.
Adlington, J. Tottenham, builder.
Allen, C. Shad Thames, lighterman.
Allen, J. Warwick, innkeeper.

Arnett, J. H. Smith's-square, Westminster, coalmerchant.

Ayers, J. Sutton Valence, Kent, farmer.
Baggott, J. Bromyard, Herefordshire, skinner.
Baillie, J. Liverpool.

Bailey, J. Birmingham, grocer.

Barehead, J. New Malton, Yorkshire, corn-factor.
Barker, T. and F. Hudson, Stratford, brewers.
Barton, H. Paul's Cray, Kent, miller.
Batten, L. St Albans, cooper.

Bellis, J. Chester, grocer.

Bevans, J. City-road, timber-merchant.

Bickerdike, G. Huddersfield, victualler.

Billing, J. H. jun. Old City Chambers, flour-factor.

Bond, J. B. Blackman-street, Southwark, innkeeper.

Boyn, J. Crutched Friars, grocer.

Bramwell, M. J. Liverpool, ship-chandler.
Bray, G. Leeds, pocket-book manufacturer.
Brinkworth, G. Bath, victualler.

Brown, J. Great Cambridge-street, Hackney-road, timber-merchant.

Brown, R. Sheffield, draper.

Bromley, J. Circus-street, New-road, Mary-lebone, ironmonger.

Bruggenkate, G. A. T. Little Eastcheap, merchant.

Bryon, E. Hammersmith, hop-merchant. Buckley, J. Saddleworth, Yorkshire, dyer.. Budgett, J. B. Stoke-lane, Somersetshire, dealer. Bulkey, G. Great Titchfield-street, Oxford-road. Bunyon, G. Jerusalem Coffee-house, Cornhill,

master mariner.

Burgess, H. and J. Hubbard, Miles-lane, Cannonstreet, woolstaplers.

Bury, T. Exeter, factor.

Butler, S. Sherston Magna, Wiltshire, Innholder. Butler, J. C. and F. Dunnington, Yorkshire, bacon-factors.

Byrne, W. Fludyer-street, Westminster, broker,
Hannam.

Carter, W. Hammersmith, slopseller.
Carter, R. Hertford, farmer.

Clarke, G. High-row, Knightsbridge, carpenter
Clarke, T. Nottingham, lace-manufacturer.
Chapman, T. jun. Newcastle-upon-Tyne, master
mariner.

Chapman, C. W. Finch-lane, stock-broker.
Charlesworth, J. Almondbury, clothier.
Christy, J. Old-gravel-lane, master mariner.
Coates, C. Bedminster, Somersetshire, tanner.
Coombs, W. Norton St Philip, Somersetshire,
butcher.

Courtney, T. Strand, coffee-house keeper.

Currey, J. Berner's-street, St Mary-le-Bone, painter, Hamilton.

Daly, M. Holborn, soda-water manufacturer.
Davis, H. Bristol, merchant.

Debary, R. Lincoln's-inn-fields, coal-merchant.
Dellin, T. Birmingham, dealer.

Dorrington, J. Manchester, wine-dealer.
Douglas, T. London, merchant.

Duffield, W. Darlaston, Staffordshire, nail-manufacturer.

Dument, J. L. Austin Friars, merchant.

Durkin, J. and W. Southampton, ship-builders.
Edmunds, E. Oswestry, scrivener.
Edwards, J. Warminster, coal-merchant.
Edwards, T. Alton, Hampshire, ironmonger.
Elgies, W. Ruswarp, Yorkshire, corn-merchant.

Ellis, S. and Glover, G. Aldersgate-street, dry

salters.

Facey, J. Bishopgate-street, pastry-cook.
Farrar, G. Mincing-lane, merchant.

Fell, H. Walbrook, merchant.

Flinn, J. Liverpool, merchant.

Foote, S. T. Exeter, spirit-dealer.

Forest, T. Liverpool, wine-merchant.

Foreman, J. Kettleburgh, Suffolk, innholder. Foter, T. William-street, Newington, builder.

Fox, R. Great Queen-street, Lincoln's-inn-fields, wine-merchant.

Freeman, J. N. Bradford, Wilts, money-scrivener
Gilbert, W. R. Leicester, woolstapler.
Gilbert, J. Plymouth dock, butcher.
Glasscott, B. Cheapside, jeweller.

Graddon, E. Nassau-street, Middlesex Hospital, piano-forte maker.

Gray, J. Bishopsgate-street Without, grocer.
Green, J. Heden, Yorkshire, merchant.
Gregson, R. Liverpool, merchant.

Hall, H. B. New Alresford, Hampshire, maltster.
Hanson, J. sen. Wakefield, oil-crusher.

Harris, H. Argyle-street, Westminster, grocer. Harrison, W. H. Farmfield, Nottinghamshire,

victualler.

Hardman, E. Liverpool, merchant.

Hartley, R. Ripon, mercer.

Hatton, J. Overton, Cheshire, miller.

Hay, T. Kenilworth, Warwickshire, bullder.
Heclis, E. Chorley, spirit-merchant.

Hennell, D. Kettering, draper.

Hewitt, R. North Shields, linen-draper,
Hickes, J. Leeds, linen-draper.

Hodson, G. and Higgs, W. Bristol, leather factors. Hogg, G. William-street, Newington Causeway, plumber,

Hollands, B. High-street, Shadwell, corn-chandler.
Holmes, J. Portsmouth, coal-merchant.
Holt, M. Stoke, Sussex, watch-maker.
Hope, T. Sandwich, toyman.

Housman, W. Bridge-street, Blackfriars, merchant.

Houlse, R. Hinckley, grocer.

Howell, H. Knaresborough, grocer.
Hunt, H. Liverpool, haberdasher.
Hunter, J. A. Aston, Warwickshire.
Hutchinsen, J. Manchester, joiner.
Inchbold, T. Leeds, bookseller.

Jackson, H. Great Prescott-street, merchant.
Jackson, J. Coventry, ribbon-manufacturer.
Jackson, G. Birmingham, grocer.

Jefferies, J. Siston, Gloucestershire, innkeeper.
Jennings, J. Sittingbourne, innkeeper.

Johnson, A. Palmer-village, Westminster, bricklayer.

Judd, J. Derby, innkeeper.

Keddell, J. H. Balsam Heath, Moreley, sword cutler.

Kerby, H. Margate, coach-master.

Kidd, W. Newcastle-upon-Tyne, linen-draper.
Kingsell, S. Blackwall, painter.

Knight, T. Chipping Sodbury, Gloucestershire, dealer.

Lamb, J. Birmingham, sadler's ironmonger. Landles, J. and J. Berwick-upon-Tweed, merchants.

Landles, G. Lower Thames-street, fish-factor. Lankesheer, W. Walcot, Somersetshire, victualler. Lawrence, W. H. Bath, linen-draper.

Laycock, S. and G. Brooke, Minories, slopsellers. Leeson, G. Wood-street and Coventry, ribbonmanufactory.

Lesley, W. A. Stowmarket, cabinet-maker.
Levy, J. New-road, St George's in the East, mer-
chant.

Levy, M. A. and D. Bath, goldsmiths.
Lister, J. and B. Leeds, woolstaplers.

Lloyd, T. W., Evesham, Worcestershire, fellmonger.

Machin, D. C. Cornhill, merchant.

M'Donald, H. jun. Liverpool, merchant.
Malcolm, W. Great St Helens, merchant.

Marshall, W. Regent-street, Westminster, statuary.

Marsh, E. Huddersfield, grocer.

Marston, J. Birmingham, coal-dealer.

Matthews, P. Gibson-street, Lambeth, builder.

Mayer, E. and Heeling, J. Shelton, Staffordshire, factors.

Melhuish, G. Crediton, Devonshire, tanner. Minett, W. Prospect-place, Southwark, auctioneer. Millard, J. Cheapside, linen-draper.

Meadowcroft, T. Liverpool, merchant.

Millar, A. and J. C. Bishopgate-street, merchants. Mitchell, E. and S. Norwich, wine-merchants.

Pearson, T. Halifax, butcher.

Peatts, H. Broadway, Deptford, tobacconist.
Peate, R. Oswestry, wine and spirit merchant.
Phillip, E. Narberth, Pembroke, linen-draper.
Phillips, G. Old Brentford, cabinet-maker."
Phillips, P. R. Carmarthen, druggist.
Pickels, N. Colne, Lancashire, grocer.
Pierce, W. High Holborn, wax merchant.

Pierson, J. S. Sutton-street, Clerkenwell, goldsmith.

Plaskett, J. Dock-head, stave-merchant.
Ploughman, H. Romsey, Hampshire, brewer.
Pratten, M. jun. Bristol, leather-dealer.

Pratt, W. Walsall, Staffordshire, retailer of wines.
Prentice, W. High-street, Southwark, ironmonger.
Price, D. T. Holywell-street, Shoreditch, butcher.
Quinton, W. and G. Basford, Nottinghamshire,
timber-dealer.

Radnedge, J. Bathwick, Somersetshire, dairyman. Renson, J. Union-street, Southwark, tea-dealer. Reed, H. Mill-street, Bermondsey, corn-dealer. Reynolds, T. Highworth, Wilts, draper. Reynolds, R. Shabroke, Devonshire, tanner. Reynolds, H. Ormskirk, Lancashire, liquor-mer

chant.

Richardson, J. Manchester, joiner.

Rogers, S. Gutter-lane, Cheapside, hosier.

Rollinson, R. Great Welthingham, Suffolk, miller. Roosse, J. Liverpool, optician.

Ross, A. and Murray, J. Leadenhall buildings, Gracechurch-street, merchants.

Ross, A. and J. Murray, Leadenhall-street, merchants.

Rucker, S. Old South Sea House, merchant. Royder, T. and Nasmyth, J. Fenchurch-street, merchants.

Sallows, R. Hadleigh, Suffolk, grocer.
Sanders, J. Ivybridge, Devonshire, tanner.
Scarf, S. Leeds, stuff-manufacturer.
Shand, F. Liverpool, iron-merchant.
Sharpus, R. Berkeley-square, dealer.

Sheard, L. Kerkheaton, Yorkshire, scribblingmiller.

Shepherd, W. Kennington Cross, jeweller. Shillito, W. Chapel Allerton, Leeds, dealer in

cattle.

Shingles, S. Basinghall-street, factor.

Shruffrey, J. Broadway, Worcestershire, grocer. Shuttleworth, A, and G. Robinson, Lincoln, boatbuilders.

Silva, J. R. Liverpool, merchant.

Simmonds, E. Stanway, and Simmonds, T.Winchcomb, Gloucestershire.

Simpson, W. Coppice-row, Clerkenwell, Japan. manufacturer.

Singleton, J. Huddersfield, clothier.
Slater, T. Wolverhampton, maltster.
Smith, W. Naburn Grange, Yorkshire, corn-the-

tor.

Spurrier, J. and Barker, J. Bellbroughton, Wor cestershire, scythe manufacturers.

Stainer, R. Ilchester, Somersetshire, innkeeper. Statham, F. and Shakespeare, G. Pall-Mall, blacking-manufacturer.

Stibbs, J. Cully-hall, Gloucestershire, dealer.
Stott, C. Manchester, brush-manufacturer.
Strong, R. Exeter, clothier.

Sweet, C. Northampton, Devonshire, tanner.
Swann, W. Shiffnal, Shropshire, tailor.
Symonds, C. and W. Taylor, Watling-street,
warehousemen.

Tahourden, G. Warwick-court, Holborn, moneyscrivener.

Taylor, A. Kent-road, malt-roaster.
Taylor, J. Sheffield, merchant.

Thatcher, T. M. Hungerford wharf, Strand, coalmerchant.

Thomas, D. London-street, Chinaman.
Thompson, T. Camomile-street, merchant.
Thompson, G. Preston, Lancashire, cheese-
monger.

Thompson, J. Liverpool, factor.
Tipper, J. E. Romford, stationer.
Tretry, H. and R. Liverpool, chemists.
Tuck, W. Marlborough, carpenter.
Turner, T. Stock Exchange, broker.
Turner, R. Liverpool, butcher.

Tweed, T. J. Bouchain, Essex, farmer. Underwood, S. St Philip and Jacob, Gloucestershire, carpenter.

Varey, J. Lee-Green, Wakefield, cloth-maker.
Vipond, G. Ludgate-hill, linen-draper.
Wadham, R. Poole, grocer.

Wall, R. St Thomas' Apostle, Devonshire, Innkeeper.

Warwick, J. St Alban's, draper.

Webb, W. and H. Bristol, linen-drapers.
Webb, G. Cornhill, dealer.

Webb, T. Warwick, horse-dealer.

Webster, J. and G. M. Simpson, Tower-street, merchant.

Weetman, J. Liverpool, merchant.

Wells, J. W. Cambridge-heath, Hackney-road, builder.

Welsford, J. C. Adam's court, Old Broad-street, merchants.

Wheeler, W. jun. New Kent-road, timber-mer

chant.

Cant, William, innkeeper, Inverness
Lamb and Miller, merchants, Glasgow
Marr, George, ship-builder in Austruther
Macnaughton, P. clothier and merchant tailor,
Perth

Pattison and Co. merchants, Glasgow, carrying on
business also in Philadelphia, in the United
States of America, under the name and firm of
Pattison and Brothers.

Steel, James, Cooper, Port-Glasgow

DIVIDENDS.

Brown, M. and Co. manufacturers, Glasgow; a dividend on the 1st of March

Cramond, D. Millar, meal-monger, and cornmerchant, at Letham Mill; a dividend 15th March

Hector, J. merchant, Aberdeen; a dividend 23a February

Petrie, J. jun. merchant, Aberdeen ; a dividend of 2s. per pound after 12th February Robertson, W. merchant, Inverness; a dividend 1st March

Scott, J. flour-miller and grain-dealer, Bridge of Don, near Aberdeen; a dividend of 1s. per pound after 26th February, to those who have lodged claims since 4th January 1820; no dividend at present to the other creditors.