Bryan, W. Lowe and Co. Poultry, printers.
Bulmer, S. Oxford-street, woollen-draper.
Burrell, J. Newcastle-upon-Tyne, merchant.
Cable, W. Aldebergh, Suffolk, baker.
Callow, J. Prince's-street, Soho, bookseller.
Cameron, C. J. Gray's Inn Lane, hardwareman.
Card, J. Lloyd's Coffee-house, shipowner.
Cass, T. Ware, Herts, dealer in corn, &c.
Cattle, W. Hartlebury, Worcester, miller.
Chandler, C. East Stonehouse, Devon, master ma-
riner.

Chubb, W. P, Aldgate, chemist.

Clifford, E. Chancery-lane, broker.
Clunie, J. Camberwell, baker.
Coutes, J. Weobley, tanner.

Cowper, W. Liverpool, draper.

Crump, J. Birmingham, money scrivener.
Dalton, F. Wakefield, liquor merchant.
Davies, J. Mitcheldean, Gloucester, draper.
Davidson, T. and Co. Liverpool, merchants.
Deeble, E. Welbeck-street, upholsterer.
Dicks, J. London-street, Tottenham Court Road,

carpenter.

Dray, J. Great Windmill-street, Haymarket, dealer.
Embleton, R. South Shields, wine merchant.
Esden, J. Stangate-street, Lambeth, slater.
Eyre, W. Cockspur-street, trunk-maker.
Flower, G. York, victualler.
Forbes, J. and Co. Oxford-street, chemist.
Forster, C. F. Margate, coal-merchant.
Francis, R. Newcastle-upon-Tyne, hatter.
Gage, M. A. Liverpool, tailor.
Gelsthorp, J. Molyneux-street, Mary-le-bone.
George, W. Haymarket, saddler.

Germain, G. Commercial Road, Middlesex, mer

chant.

Kinner, W. and S. Notting Hill, stage coach pro

prietors.

Kippen, D. Lambeth, timber merchant.
Knibb, D. Billingborough, Lincoln.
Knight, J. Mile End Road, builder.
Lawrence, G. Evesham, victualler.
Lee, G. Bath, baker.
Lloyd, C. Thetford, bookseller.
Luke, W. Liverpool, merchant.
Macarty. J. Strand, spirit merchant.
Mathews, T. High Holborn, linendraper.
Medway, R. Beaminster, butcher.
Miller, A. Vauxhall Road, oilman.
Moody, J. jun. Egham, coach-master.
Morris, W. Wellclose-square, tavern-keeper.
Moss, T. Vauxhall, potter.

Murray, J. Sebirgham, Cumberland, dealer.
Needham, R. Brompton, silversmith.
Newcomb, F. Gadshill, Kent, dealer.
Newman, J. Clerkenwell, brewer.

Northcote, H. J. Lime-street, wine merchant.
Olding, J. Old Change, stationer.
Parsons, T. Castle-street, Holborn, jeweller.
Poole, S. G. Chelsea, brewer.
Pool, W. Smith-street, Clerkenwell, coal mercht.
Porter, J. Watlington, Norfolk, dealer.
Powell, J. sen. Windsor, tailor.
Railston, J. North Shields, ship-owner.
Rawlins, J. and Co. Leicester-square, tailors.
Richardson, T. Cheapside, warehouseman.
Robinson, J. Nicholas-lane, merchant.

Robinson, W. and Co. Worthing, common car

riers.

Sherwin, J. Burslem, ironmonger.
Simister, J. and Co. Birmingham, button makers.
Smith, W. Plymouth Dock, cabinet maker.
Smith, R. Howden, tallow chandler.
Snelgrove, R. Warningcamp, Sussex.

Spencer, T. Gray's Inn-lane, livery stable keeper.
Stephenson, R. and Co. Hull, merchants.
Stirling, J. and Co. Copthall-court, merchants.
Streets, W. Aldermanbury, galloon manufacturer.
Taylor, F. Adlington, Lancaster, shopkeeper.
Teasdale, T. Newington, Surrey, linendraper.
Tills, W. sen. Mistley, Essex, merchants.
Towler, T. and Co. Wakefield, woolstapler.
Tovey, F. R. East-street, Lamb's Conduit.
Trayhorn, R. Portsea, plumber.
Turner, J. Paddington, chinaman.
Twigg, J. Cheapside, warehouseman.

Ugart, D. Wilson-street, Finsbury-square, mer

chant.

Galloway, Robert, merchant, Dundee; a first di

vidend on 19th December.

Aitken, Andrew, manufacturer, Glasgow.

Bell and Sword, rope and sail makers in Leith.

Forman, George, & Co. merchants in Stirling. Hutchison, John Davidson, formerly iron-merchant in Edinburgh, now spirit-dealer and merchant in Glasgow.

Hamilton, John, wright and builder in Lanark, and Hamilton, William, wright and builder there; a dividend 27th December.

Milroy, Adam, china, glass, and earthen-ware merchant, Edinburgh.

Hardie, James, merchant, Glasgow; a dividend 1st December.

Sinclair, James, merchant, Stromness.

Smith, John, youngest, merchant in Aberdeen. Sutherland, James, merchant, Nairn.

Macqueen, Hamilton, & Co. wine-merchants, Glasgow; a final dividend 4th December. Moodie, James, merchant, Dunfermline; a dividend of 6s. 6d. per pound on 10th December.

Glasgow.

merchants, Glasgow; a first dividend 23d Dec. Drummond, John, architect and builder in Oban; a dividend 28th December of 3s. 6d.

Forbes, William, merchant and agent, Aberdeen; dividends after 19th December.

Shaw & Fergusson, merchants, Glasgow; a dividend on 31st December to the creditors who have lodged claims under the sequestration, but no dividend to the creditors of any of the indi vidual partners.

Campbell, ret.

Capt. Wodehouse, Maj. by purch. vice

do. 18.

Lt. Lord G. Bentinck, from 9 Dr. Capt.

by purch.

do. 24.

Ens. Mathews, Lt. by purch. vice

Lt. Dunn, from 6 Dr. Gds. Capt. by Oct. 24 purch. vice Gun, ret.

- Buchan, Adj. vice Scott, res. Adj only,

da

Bt. Maj. S. L. Basden, Maj. vice Hall, Nov. 25, 1821.

Lt. Naylor, Adj. vice Cannon, res. Adj. only,

do. 1.