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286 ALPHABETICAL LIST OF BANKRUPTCIES AND DIVIDENDS, August 27, 1805, to September 21, 1805, inclusive.

(Extracted from the London Gazette.) BANKRUPTCIES.

dyer (Duckworth's and Co. Manches. (The Solicitors' Names are between

ter.) Hodgson, W. Strand, stationes parentheses.)

(Street, Philpot-lane.) Isaac, J. Liverpool, merchant (Orred,

Liverpool.) Johnson, T. Fleet-market, (Bugz, Addle-street, Alderman

cabinet-naker (Fitzgerald, bury.) Bunn, Ś. Great Charlotte-street, Black

street, Gocdman’s-fields.) Jefferson,

A. W. friars-road, merchant (French and Co.

Rathbone-place, chinaman Castle-street.) Brown, J. Wintring

(Tucker, Staple's Inn.) Jones, J.

Hereford, plumber (Hill, Worcester.) ham, Liucolnshire, baker (Marris and Mercer, H. and J. Forshaw, Liverpool, Co. Barton upon Humber.) Brewer, W. Bathpool Mills, West Monkton,

merchants (Leigh, Liverpool.) Moore, Somersetshire, miller (Beadon, Taun.

J. Walworth, Sui sey, merchant (Highton.) Bury, R. Manchester, dry salter Nightingale, J. Clayton-street, Kenning:

more, Queen-street, Cheapside.) Kearsley and Co. Manchester.) Blenkinsop, J. Newcastle upon Tyne, tobac- Palmer, H. Mangotsfield, Gloucester

ton, carpenter (Hughes, Clifford's Inn.) conist (Blow, Carlisle.) Brenan, R. Brown's buildings, Saint Mary Axe,

shire, victualler (Ma tin, Bristol. dealer (Rogers, Manchester

Payne, E. Taunton, druggise (Evil, buildings, Westminster.)

Bath.) Petford, W. Birmingham, Clarke, J. Salisbury, haberdasher (Bru- Rose, W. Great Pulteney-street, carver

malster (Freese, Birmingham.) mell, Aldermanbury.) Duity, P. Newman-strect, Oxford-street,

(Dawne, Henrietta-street, Covent Garden.)

Randa!!, W. Tooley-street, wine merchant (Pasmore, Old Broad

Southwark, ship chandler (Cuppage, street.) • Driver, J. Kighley, Yorkshire, cotton spinner (Delafare, Kigh

Queen-street, Cheapside.) Roundell, ley.)

J. Skipton, Yorkshire, grocer (Carr, Etches, R. of the Abbey Leek, Stafford- Suicliffe, W. Ovenden, Yorkshire, mer

Skipton.) shire, liquor inerchant (Mills and Co. Leek.) Eardley, C. and T. Stockport,

chant (Wilcock, Halifax.) Sutherland, Cheshire, cotion spinners (Edge, Man

P. Portsmouth, tailor (Boswell, Goschester.)

port.) Ferneley, T. and G. Hulme, Manches- Tripp, E. Barton upon Humber, Lincoln. ter, cotton spinners (Halstead and Co.

shire, joiner (Marris and Co. Barton Manchester.) Farrer, T. Halifax,

upon Humber.) Tongue C. Nag's

Head-court, Gracechurch-street, mer. Yorkshire, cotton spinner (Wilcox, Halifax.) Feldwicke, J. Brighthelm

chant (Foulkes and Co. Holborn-court.) stone, Sussex, cordwainer (Hill, Bright

Taylor, J. Newton Moor, Lancaster, helmstone.)

cotton spinner (Knight, Manchester.) Geary, H. Warrington, Lancashire, linen

Teronicliff, T. Broom-yard, Hereford, draper (Johnson and Co. Manchester.)

linen draper (Foulkes and Co. Man. Green, 1. Witham, Yorkshire, dealer Wood, T. Sculcoates, Yorkshire, liquor

chester.) (Sandwith, Hull.) Huddlestone, J. Leicester, victualler

merchant Martin, Hull.) Wilcocke, (Thorley, Hinkley.) Headland, W.

S. H. Liverpool, merchant (Orred, Stanstead, Mountfiichet, Essex, farmer

Liverpool.) Wetherill

, W. and W. (Capreol, Bishop's Storford, Heits.)

Bristol, merchants (Strickland, BrisMali, W. Silver-street, Cheapside,

tol.) Walker, R. Leicester, dealer warehouseinan (Atkinson, Castle-street,

(Lawton, Leicester.) Willimot, J.S.

Stamford, Lincoln, línen draper (Wilde, Falcon-square.) Hutchings, H. Blacks friars-road, tallow chandler (Charter,

Warwick square, Newgate street.) Printers-street, Black-friars.) Hayes,

Willmore, W. Birmingham, factor G. John-street, Middlesex, merchant

(Elkington, Birmingham.) (Highmore, Queer-street, Cheapside.)

DIVIDENDS. Harding, S. Redcross-street, Cripple- Allen, W. Manchester, banker, Sep. 25.. gate, baker (Dyne, Serjeant's Inn.) Allwood, T. Great Russel-street, car waves, J. Charlton-row, Lancaster,

ver, Oct. 22.

rer, Oct. 16.

Brockbank, J. Keswick, Cumberland, Suffolk, grocer, Oct. 2. Lane, J. T. dealer, Oct. 2. Berthond, H. Adam's Fraser, and T. Baylston, Nicholas-lane, court, Old Broad-street, Oct. 19. merchants, Dec. 5. Lambert, T. Bartlett, W. Portpool-lane, tallow Jervaux, Yorkshire, horse dealer, chandler, Oct. 26. 'Brook, S. and W. Oct. 15. Webster, Morley, Yorkshire, mer- Moore, J. Milding-hall, Suffolk, cordcbants, Oct. 12. Bottamby, S. Roys wainer, Sept. 20. Mosinan, J. Law. ton, Cambridgeshire, inn-holder, Oct. rence Pountney-lane, merchant, Oct. 29. Backler, J. the younger, War 19. Mobbs, Southampton, haberminster, Wilts, clothier, Oct. 17. dasher, Oct. 22. Martin, H Crescent, Curry, J. Manchester, merchant, Sept. merchant, Oci. 26. Morrey, J: C.

24. Cole, T. Daggenham, Essex, late of Manchester, cotton manufactubaker, Sept. 2). Campbell, B. Prince'ssquare, Ratcliffe-highway, insurance. Neaves, J. Geend, Wilts, mealman, Oct. broker, Sept. 28. Coulthard, A. Or. 7. Nuttell, J. Kingstone upon Hull, chard-house, Cumberland, inn-keeper, hatter, Oct. 8. Newbold, J. ManOct. 10. Coulthard, J. Shaws, Cum chester, draper, Oct. 29. berland, Oct. 10. Clerke, Rev. Sir Parker, J. Great Wratting, Suffolk, W. H. Baronet, Walmersley, Lanca farmer, Sept. 28. Pickman, w. shire, miller, Oct. 9. Curtiss, T. Great Newport-street, watchmaker, Radford, Notringhamn, bleacher, Oct. Aug. 24. Plumleigh, T. late of 9. Cross, J. Tisbury, Wilts, carpen Bristol, grocer, Sept. 21. Phillips, ter, Oct. 17

G. L. Hammersinith, merchant, Oct. Duffy, T. Manchester, manufacturer, 22. Preityman, W. Great Tower.

Sept. 19. Dawson, R. Oxford-street, street, cooper, Nov 16. Oct. 19. Dale, W. Petworth, Sus. Rowden, J. Grand Junction Wharf, sex, miller, Oct. 9. Dennison, W. Whitefriars, Oct. 19. Roberts, D. St. James's-street, victualler, Oct. 26. Chester, ironmonger, Oct. 1l. RoDane, J. W. Williamson, and R. binson, J. junr. Liverpool, merchant, Clay, Arnold, Nottinghamshire, ho Oct. 1. and 15. Rawlence, M. siers, Oct. 9.

Whitehall, money-scrivener, Nov. 5. Frost, W. Melford, Suffolk, malster, Richardson, J. Penrith, Cumberland,

Sept. 27. Fröst, W. Dover-street, ironmonger, Oct, 23, Reynolds, R. Southwark, tailor, Oct. 5. Francis, G. Whitechapel, wine merchant, Oct. 26. Bridgend, Glamorganshire, shopkeeper, Spencer, P. Melford, Suffolk, dealer, Oct. 14. Furlonge, M. Guilford Sept. 26. Smith, W. Monk, WearStreet, merchant, Oct. 29. Fern, R. mouth-shore, Devon, ship builder, Oct.

B. Lichfield, wine merchant, Oet. 28. 3., Sheldrick, W. Witham, Essex, Greetham, S. Bedale, Yorkshire, shop coach master, Oct. 26. Symons,

keeper, Oct. 14. Garforth, T. Brain E. P. and P. W. Crapp, Plaistow hope, Yorkshire, merchant, Green, Kent, Woolstaplers, Oct. 26.

Syers, T. Manchester, stationer, Oct. Howell, J. Stratfield, Saye, Southamp 14. Scrape, J. Red Lion-street, Ilo).

ton, farmer, Sept. 25. Hassel, F. born, stock-broker, Nov. 5. Shaw, J. Eastcheap, wine merchant, Oct. 19. Newgate - street, linen draper, Sept. Hall

, J. H. Finsbury-place, merchant, 28. Saxby, H. Charlton, Kent, garOct. 19. Horley, W. Shoe-lane, dener, Oct. 19. baker, Oct. 19. Henley, W. New- Tapley, J. M. Newton, Abbott, Devon. ton-bushell, Devon, merchant, Oct. shi e, shopkeeper, Oct. 1. Taylor, J. 29. Howard, J. Rochdale, Lanca and H. Cowley, Gainsburgh, Lincoln

shire, machine-maker, Oct. 16. shire, merchants, Oct. 23. Townsend, Irwin, T. and J. Holden, Halifax, York J: Ludgate-hill, laceman, Oct. 29.

shire, dyers, Sept. 20. Jones, J. Tanker ley, R. Kingstone upon Hull, Westbury upon Trym, Gloucester

slopseller, Oct. 8. shire, viciualler, Oct. 5. Jones, T. Vesey, D. Woodbridge, Suffolk, shopOld passage house, Gloucestershire, keeper, Oct. 2. vintner, Oct. 15. Jackson, R. West Whittaker, W. Manchester, merchant,

Winch, Norfolk, buicher, Oct. 12. Sept. 25. Wells, E. Oxford, liqiior Losh, G. and W. and J. Robinson, New merchant, Oct. 16. castle, upon Tyne, ironmongers, Sept. Young, W. W. Aberdy ļais mill, Gk. 17. Lorell, W. H. Fetter-lane, Ica morganshire, miller, Sept. 25. ther’seller, Oct. 8. Lord, J. Eyke,

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Oct. 19.

288 ANSWERS TO CORRESPONDENTS. WE have received the Letter of X. C. but have not judged it a proper subject for publication, partly because it is too diffuse, declamatory, and wordy, and partly, because, if it was not evidently written in a pet or fit of the spleen, as appearances would strongly bespeak, yet certainly a vein of contest, if not even of personal abuse, a monotonous note of indiscriminate censure runs through it, from beginning to end. Without entertaining the slightest idea of wounding the very delicate feelings of X. C. or of depreciating his weil-merited fame, as a liberal and ingenuous scholar, we must beg teave to difier from him toto cælo, as to the remarks and reflections which he makes on the subject of his letter. With regard to an Editor being rticularly obliged, when called upon, to insert political discussions, and to correct whatever does not exactly accord with the ideas of a reader,--and moreover, to insist that every one should have full liberty, and an opportunity given him to contradict, in different periodical publications, all such sentie ments on political, or other topics as he may conceive to be erroneous, and to tell his own opinion thereupon-this is a concession which certainly must ever and invariably depend upon the nature and various circumstances of a case. There are, no doubt, many faint and obscure, and controverted questions in politics; and many men may have many and different minds, and opinions as to different facts and circumstances therein ; but to seem hurt at a notorious and confessed, a manifestly evident, and even undeniable truth and ought frut truth to be the primary object of our every researeh ?) to us appears astonishing, and amazing indeed! To deny that Mr. Pitt has frequently had the horrid mortification to be branded with the name of an apostate, would be weak and silly, and ridiculous in the extreme-and it would be equally void of all modesty, and of all likelihood of truth, equal. ly repugnant to or rather utterly exterminatory of) all reason, and all liberal and unsaphisticated common sense to suppose, that dispassionate, and unprejudiced, aed compeient judges can ho'd the opprobrium to be at all misapplied! To us, it appears to be as clearly established in the plenitude, the original allocution of fair and candid observation, as any axiom in the well-known elements of Euclid. To assert the contrary, would be quite as comical as if a per on, after having classified, and defined the idea of wisdom, under all its different modifications, &c. &c. were to assert, with the ludicrous importe ance of a philosophical author, to pronounce with Johnsonian formality, that Solomon and Socrates were not wise men--that Abraham did not beget Isaac-and that black had actually changed its colour, and was become white. In short, it does not scarcely seem possible for the wit of nan to deny a truism so certainly and generally known, (or, at icast, it seems very difficult to conceive it possible); for in that case, we must run directly contrary to matter of fact, must absolutely believe virtue to be vice, and vice virtue. And wherefore should not truth be spoken with all convenient boldness, strongly, and tena. ciously, and distinctly, and fairly made known to all the world, and the more especially as this is a very great truth, alnio't universally agreed upon by the vox populi, and justly considered by the whole mass, or the collective body of the people, (interdum vulgus rectan sidet) as FilmLY FIXED AN UNS AS IS A ROCK? Is it not very meet, and right, and reasonable, and pertineót, and necessary that a FREE MAN should boldly dare to say at all times, that truth is trutheven although, peradventure, it may highly offend some certain readers ? The opinion of X. C, that “ It is the opposition who goes to every extremity to ruin the country,” is not only ridiculous, passionate, absurd, and rhapsodical, but it so far exceeds, as we must ingenuously own, all the known limits of decorum, that we are greatly surprised to find it in this correspondent's letter, whose otherc ommunications for the Univer:al Magazine, are secmingly symptomatic, in many respects, of the finished gentleman. Nothing is more clearly denion trable than the contrary opinion, for this obvious reason, that it is incongruous, prima facie, and it is, moreover, impossible to be proved with any degree of moral certainty, because opposition bave never get bad an oppiro trinity of acting up to their principles: in fact, it is so wild and whimsical a notion, that we cannot forbear from ejaculating: 0 REM RIDICULAM CATO ET JOCOSAM! X. C. should, therefore, speak more diffidently concerning a matter by him taken for granted, but which is so far from being so, or to say the least of it, a fact in any questionable shape, that, in reality, it is no fact at all-nor i, it even so much as possible, that it ever could have been

Another observation, still more extraordinary occurs, in the very har h, unwa Tantable epithet of “Seditious Baronet," as applied to that good and excellent man, that deservedly valued character, Sir Francis Burdett—and, indeed, to insert such an odious imputation, such an horrible calumny, without a comment upon it, might subject the proprietor; this Magazine, it is reasonable to believe, to the vexatious consequences attendant upon a prosecution for a libel.

We have also to thank thi, gentleman for his very excellent Poetry, which came safe to hand. His Questions are now under consideration, and will be admitted in their course. at a proper opportunity. His arran_ements for the Poetical department cannot take place until the present volume be completed, previously to which we shall give it mature consideration.

SD.

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