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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 .net at all by Mr. Brodie's proThe proposal made by Mr. Brodie, about four years been met quite so well as a Chancellor of the Exche
posal, and which we think will not be found to have ago*, to extend the probate, administration, and legacy duties 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 condemn
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
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 during which he may be entitled to the receipt of the
land enjoyed by him for his life, or for any less period and other claims), and for the legacy duty a tax on successions, varying, like the legacy duty, with the degree the rent, and not upon the corpus of the land; and as
rents and profits. The duty thus becomes a tax upon of relationship, but pressing more heavily than that 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 & 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 life dying before he has paid all his instalments, in
between them, except in the event of the tenant for injustice has been committed-one of the many 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 á
only in the event of their being disposed of for money confiscation; but happily our taxes are so numerous
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 for
the purposes of taxation, is a good example of the
The confusion of estates for life with estates in fee, discords, like the notes of a forest choir, result in something 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- from father to son, without diminution, during a suc
to the following observations:- If an estate devolves duced a very plain and satisfactory guide in the application 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 devises his land to B., a stranger, for life, with remain
in the family, and pays the same amount. But if A. provision for defining the payment of the duty on copyholds 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 would take under a devise of the fee. True it is, that
that gift a very different succession from that which he than as an oversight. Its injustice is apparent. calculating the value of the succession, the amount of if he took the fee, 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 ll. * “ 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.
à 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 il. 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 a life estate on which only he would have paid duty. Inus of Court, held in Lincoln's Inn Hall, on the 11th,
At the public examination of the Students of the The absurdity is further developed by the 31st 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, be charged as personal property, (i. e. on the capital
a studentship of 50 guineas per annum, to continue for
a 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 property at the time when the succession falls into Inn, certificates that they have satisfactorily passed a possession is to determine the mode of charge, and that the interest of a tenant in tail is not to be regarded as
public examination. 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
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-ina, 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 be 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 azettes. 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 Bank. This does not apply in terms, and cannot by construc
ruptcy, London: Off. Ass. Bell; Sols. Drake, East Deretion be extended, to a disposition in favour of A., so
ham; Nichols & Doyle, 2, Verulam-buildings.--Petition
filed Jan. 10. long as he shall in person perform some service or cere- FREDERICK CHATER, Wolverhampton, Staffordshire, mony; and upon A.'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 ruptcy, London: Off. Ass. Nicholson ; Sols. Bristow & Bankruptcy, London, tin. 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, BirYoung; Sols. Clough & Bantoft, Huddersfield ; Payne & mingham, aud. ac. ; Feb. 4 at 10, div.- Benj. Smith, DroitCo., Leeds.- Petition dated Jan. 5.
wich, Worcestershire, salt manufacturer, Feb. 7 at 11, DisJOHN CLEGG, Liverpool, licensed victualler, Jan. 23 at trict 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, DisLiverpool: Off. Ass. Morgan; Sol. Radcliffe, Liverpool. -trict Court of Bankruptcy, Leeds, div.-Joseph Wood, Barns. Petition 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 er.- Charles C. Hamilton, Little Holywell-st., Shoreditch, Middlesex, oilman, Feb. 3 at ií, 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, Maccles. smith, 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. aud. 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 manubuilders, 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. Illing30.-Wm. Rainford, Liverpool, upholsterer, Jan. 23 at 11, worth Hindmarsh and Worthington Evans, Crescent, JewinDistrict 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 Moss Salmon, Birmingham, ge- Who have filed their Petitions in the Court of Bankruptcy, Deral dealer, Feb. 6 at 10, District Court of Bankruptcy, Bir- 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, worth, 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, aud. ac.-Stephen Gilbert Fryman, Rye, Sussex, wine Jan. 31 at 9, County Court of Worcestershire, at Dudley.merchant, 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. 731 at 9, County Court of Worcestershire, at Dudley.-Wm. at balf-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.
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.
the Court, have obtained Interim Orders for Protection from dealer and chapman, Jan. 27 at half-past 1, and March 3
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, i, Brabant-court, Philpot-lane,
London.- Petition filed Jan. 13.
Sols. Motteram & Knight, Birmingham; Ashurst & Son,
6, Old Jewry, London.- Petition dated Jan. 10.
JOSEPH CAMM, Quorndon, Leicestersbire, miller, dealer
and chapman, Jan. 27 and Feb. 17 at 10, District Court of
Bankruptcy, Nottingham : Off. Ass. Harris; Sols. Huish,
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.
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.
builder, Feb. 3 and 24 at 11, District Court of Bankruptcy,
Leeds: Off. Ass. Young; Sol. Harle, Leeds.- Petition
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
Wm. Threlfall, Addingham, Yorksbire, cotton spinner,
- Charles Smith, Victoria-road, Kentish-town, Middlesex,
ac.-- Wm. Mundy, Palace-row, New-road, St. Pancras, Mid.
shire, brewer, Feb. 2 at 11, District Court of Bankruptcy,
Bristol, aud. ac.; Feb. 9 at 11, div.-John Robson, Durham,
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.
ac.-Edward Ridley, Liverpool, tailor, Feb. 7 at 11, District
Manchester and Salford, common brewer, Feb. 7 at 12, Court The following Persons, who, on their several Petitions filed in
Feb. I at 10, before Mr. Commissioner MURPHY.
J. Conolly, Crown-row, Walworth-road, Walworth, Surrey,
Saturday, Jan. 14.
Assignees have been appointed in the following Cases. Fur-
ther particulars may be learned at the Office, in Portuyal.
street, Lincoln's-inn-fields, on giving the Number of the
Robert Boswell Reed, Heywood, near Bury, Lancashire,
Huddersfield, Yorkshire, tea dealer, No. 77,361 C.; James
Saturday, Jan. 14.
the Estates and Effects of ihe 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
buildings, London-wall, London, commission agent: in the
Debtors Prison for London and Middlesex.-- Charles Horn,
Luton, Bedfordshire, corn factor : in the Debtors Prison for
James Ely Mitchell, Eden-place, Old Kent-road, Surrey,
cheesemonger : in the Guol of Surrey.- Henry Spiller, Gros-
venor-terrace, Wells-street, Camberwell, Surrey, musician :
and have obtained an Interim Order for Protection from Stockwell Private-road, Surrey, appraiser : in the Debtors
Prison for London and Middlesex.- George Neuman, Strate
in the Gaol of Durham.- John Seagrave the elder, Bulwell,