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

[Extracted from the London Gazette.]

BANKRUPTCIES.

[The Solicitors' Names are between

A

parentheses.]

RNOLD, T. Canterbury, grocer, (Bugg, Addle-street, Aldermanbury.) Bunn, S. Great Charlotte-street, Blackfriars-road, merchant (French and Co. Castle-street.) Brown, J. Wintringham, Liucolnshire, baker (Marris and Co. Barton upon Humber.) Brewer, W. Bathpool Mills, West Monkton, Somersetshire, miller (Beadon, Taunton.) Bury, R. Manchester, dry salter Kearsley and Co. Manchester.) Blenkinsop, J. Newcastle upon Tyne, tobacconist (Blow, Carlisle.) Brenan, R. Brown's buildings, Saint Mary Axe, corn dealer (Rogers, Manchester buildings, Westminster.) Clarke, J. Salisbury, haberdasher (Brumeil, Aldermanbury.)

Duffy, P. Newman-street, Oxford-street, wine merchant (Pasmore, Old Broadstreet.) Driver, J. Kighley, Yorkshire, cotton spinner (Delafare, Kighley.)

Etches, R. of the Abbey Leek, Staffordshire, liquor merchant (Mills and Co. Leek.) Eardley, C. and T. Stockport, Cheshire, cotton spinners (Edge, Manchester.)

Ferneley, T. and G. Hulme, Manches

ter, cotton spinners (Halstead and Co. Manchester.) Farrer, T. Halifax, Yorkshire, cotton spinner (Wilcox, Halifax.) Feldwicke, J. Brighthelmstone, Sussex, cordwainer (Hill, Brighthelmstone.)

Geary, H. Warrington, Lancashire, linen draper (Johnson and Co. Manchester.) Green, T. Witham, Yorkshire, dealer (Sandwith, Hull.)

Huddlestone, J. Leicester, victualler (Thornley, Hinkley.) Headland, W. Stanstead, Mountfitchet, Essex, farmer (Capreol, Bishop's Storford, Heits.) Hall, W. Silver-street, Cheapside, warehouseman (Atkinson, Castle-street, Falcon-square.) Hutchings, H. Blackfriars-road, tallow chandler (Charter, Printers-street, Black-friars.) Hayes, G. John-street, Middlesex, merchant (Highmore, Queen-street, Cheapside.) Harding, S. Redcross-street, Cripplegate, baker (Dyne, Serjeant's Inn.) eves, J. Charlton-row, Lancaster,

dyer (Duckworth's and Co. Manches ter.) Hodgson, W. Strand, stationer (Street, Philpot-lane.)

Leman

Isaac, J. Liverpool, merchant (Orred,
Liverpool.) Johnson, T. Fleet-market,
cabinet-maker (Fitzgerald,
street, Goodman's-fields.) Jefferson,
A. W. Rathbone-place, chinaman
(Tucker, Staple's Inn.) Jones, J.
Mercer, H. and J. Forshaw, Liverpool,
Hereford, plumber (Hill, Worcester.)
merchants (Leigh, Liverpool.) Moore,
J. Walworth, Surrey, merchant (High-
Nightingale, J. Clayton-street, Kenning
more, Queen-street, Cheapside.)
Palmer, H. Mangotsfield, Gloucester-
ton, carpenter (Hughes, Clifford's Inn.)
shire, victualler (Martin, Bristol.)
Payne, E. Taunton, druggist (Evil,
Bath.) Petford, W. Birmingham,
Rose, W. Great Pulteney-street, carver
malster (Freese, Birmingham.)
(Dawne, Henrietta-street, Covent Gar-
den.) Randall, W. Tooley-street,
Southwark, ship chandler (Cuppage,
Queen-street, Cheapside.) Roundell,
J. Skipton, Yorkshire, grocer (Carr,
Sutcliffe, W. Ovenden, Yorkshire, mer-
Skipton.)

chant (Wilcock, Halifax.) Sutherland,
P. Portsmouth, tailor (Boswell, Gos-
port.)

Tripp, E. Barton upon Humber, Lincoln. shire, joiner (Marris and Co. Barton upon Humber.) Tongue C. Nag's Head-court, Gracechurch-street, mer. chant (Foulkes and Co. Holborn-court.) Taylor, J. Newton Moor, Lancaster, cotton spinner (Knight, Manchester.) Ternnicliff, T. Broom-yard, Hereford, linen draper (Foulkes and Co. Man chester.)

Wood, T. Sculcoates, Yorkshire, liquor merchant (Martin, Hull.) Wilcocke, S. H. Liverpool, merchant (Orred, Liverpool.) Wetherill, W. and W. Bristol, merchants (Strickland, Bristol.) Walker, R. Leicester, dealer (Lawton, Leicester.) Willimot, J.S. Stamford, Lincoln, linen draper (Wilde, Warwick square, Newgate street.) Willmore, W. Birmingham, factor (Elkington, Birmingham.)

DIVIDENDS.

Allen, W. Manchester, banker, Sep. 25.. Allwood, T. Great Russel-street, car ver, Oct. 22.

Brockbank, J. Keswick, Cumberland, dealer, Oct. 2. Berthond, H. Adam'scourt, Old Broad-street, Oct. 19. Bartlett, W. Portpool-lane, tallowchandler, Oct. 26. Brook, S. and W. Webster, Morley, Yorkshire, merchants, Oct. 12. Bottamby, S. Royston, Cambridgeshire, inn-holder, Oct. 29. Backler, J. the younger, Warminster, Wilts, clothie, Oct. 17. Curry, J. Manchester, merchant, Sept. 24. Cole, T. Daggenham, Essex, baker, Sept. 21. Campbell, B. Prince'ssquare, Ratcliffe-highway, insurancebroker, Sept. 28. Coulthard, A. Orchard-house, Cumberland, inn-keeper, Oct. 10. Coulthard, J. Shaws, Cumberland, Oct. 10. Clerke, Rev. Sir W. H. Baronet, Walmersley, Lancashire, miller, Oct. 9. Curtiss, T. Radford, Notringham, bleacher, Oct: 9. Cross, J. Tisbury, Wilts, carpenter, Oct. 17.

Duffy, T. Manchester, manufacturer, Sept. 19. Dawson, R. Oxford-street, Oct. 19. Dale, W. Petworth, Sussex, miller, Oct. 9. Dennison, W. St. James's-street, victualler, Oct. 26. Dane, J. W. Williamson, and R. Clay, Arnold, Nottinghamshire, hosiers, Oct. 9.

Frost, W. Melford, Suffolk, malster, Sept. 27. Frost, W. Dover-street, Southwark, tailor, Oct. 5. Francis, G. Bridgend, Glamorganshire, shopkeeper, Oct. 14. Furlonge, M. Guilfordstreet, merchant, Oct. 29. Fern, R. B. Lichfield, wine merchant, Oct. 28. Greetham, S. Bedale, Yorkshire, shopkeeper, Oct. 14. Garforth, T. Brainhope, Yorkshire, co.n merchant,

Oct. 19. Howell, J. Stratfield, Saye, Southampton, farmer, Sept. 25. Hassel, F. Eastcheap, wine merchant, Oct. 19. Hall, J. H. Finsbury-place, merchant, Oct. 19. Horley, W. Shoe-lane, baker, Oct. 19. Henley, W. Newton-bushell, Devon, merchant, Oct. 29. Howard, J. Rochdale, Lancashire, machine-maker, Oct. 16. Irwin, T. and J. Holden, Halifax, Yorkshire, dyers, Sept. 26. Jones, J. Westbury upon Trym, Gloucestershire, victualler, Oct. 5. Jones, T. Old passage house, Gloucestershire, vintner, Oct. 15. Jackson, R. West Winch, Norfolk, butcher, Oct. 12. Losh, G. and W. and J. Robinson, Newcastle, upon Tyne, ironmongers, Sept. 17. Lovell, W. H. Fetter-lane, leather seller, Oct. 8. Lord, J. Eyke,

Suffolk, grocer, Oct. 2. Lane, J. T. Fraser, and T. Baylston, Nicholas-lane, merchants, Dec. 5. Lambert, T. Jervaux, Yorkshire, horse dealer, Oct. 15.

Moore, J. Milding-hall, Suffolk, cordwainer, Sept. 26. Mosman, J. Law rence Pountney-lane, merchant, Oct. 19. Mobbs, Southampton, haberdasher, Oct. 22. Martin, H Crescent, merchant, Oct. 26. Morrey, J. C. late of Manchester, cotton manufacturer, Oct. 16.

Neaves, J. Seend, Wilts, mealman, Oct. 7. Nuttell, J. Kingstone upon Hull, hatter, Oct. 8. Newbold, J. Manchester, draper, Oct. 29.

Parker, J. Great Wratting, Suffolk, farmer, Sept. 28. Pickman, W. Great Newport-street, watchmaker, Aug. 24. Plumleigh, T. late of Bristol, grocer, Sept. 21. Phillips, G. L. Hammersmith, merchant, Oct. 22. Prettyman, W. Great Towerstreet, cooper, Nov 16.

Rowden, J. Grand Junction Wharf, Whitefriars, Oct. 19. Roberts, D. Chester, ironmonger, Oct. 11. Robinson, J. junr. Liverpool, merchant, Oct. 1. and 15. Rawlence, M. Whitehall, money-scrivener, Nov. 5. Richardson, J. Penrith, Cumberland, ironmonger, Oct. 23, Reynolds, R. Whitechapel, wine merchant, Oct. 26. Spencer, P. Melford, Suffolk, dealer, Sept. 26. Smith, W. Monk, Wearmouth-shore, Devon, ship builder, Oct. 3. Sheldrick, W. Witham, Essex, coach master, Oct. 26. Symons, E. P. and P. W. Crapp, Plaistow Green, Kent, Woolstaplers, Oct. 26. Syers, T. Manchester, stationer, Oct. 14. Scrape, J. Red Lion-street, Hol born, stock-broker, Nov. 5. Shaw, J. Newgate street, linen draper, Sept. 28. Saxby, H. Charlton, Kent, gardener, Oct. 19.

Tapley, J. M. Newton, Abbott, Devonshi e, shopkeeper, Oct. 1. Taylor, J. and H. Cowley, Gainsburgh, Lincolnshire, merchants, Oct. 23. Townsend, J. Ludgate-hill, laceman, Oct. 29. Tankersley, R. Kingstone upon Hull, slopseller, Oct. 8.

Vesey, D. Woodbridge, Suffolk, shopkeeper, Oct. 2. Whittaker, W. Manchester, merchant, Sept. 25. Wells, E. Oxford, liquor merchant, Oct. 16.

Young, W. W. Aberdy lais mill, Gh. morganshire, miller, Sept. 25.

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ANSWERS TO CORRESPONDENTS.

WE have received the Letter of X. C. but have not judged it a proper subject for pub lication, 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 well-merited fame, as a liberal and ingenuous scholar, we must beg teave to differ from him toto calo, as to the remarks and reflections which he makes on the subject of his letter. With regard to an Editor being particularly 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 senti 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 not truth to be the primary object of our every research ?) 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, equally repugnant to or rather utterly exterminatory of) all reason, and all liberal and unsophisticated common sense to suppose, that dispassionate, and unprejudiced, and competent judges can hold 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 person, after having classified, and defined the idea of wisdom, under all its different modifications, &c. &c. were to assert, with the ludicrous importance of a philosophical author, to pronounce with Johnsortian formality, that Solomon and Socrates were not wise men-that Abraham did not beget Isaac-and that black had actually changed its colou, and was become white. In short, it does not scarcely seem possible for the wit of man to deny a truism so certainly and generally known, (or, at least, 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 tenaciously, and distinctly, and fairly made known to all the world, and the more especially as this is a very great truth, almost universally agreed upon by the vox populi, and justly considered by the whole mass, or the collective body of the people, (interdum vulgus rectum idet) as FIRMLY FIXED AN ONE AS IS A ROCK? Is it not very meet, and right, and reasonable, and pertinent, and necessary that a FREE MAN should boldly dare to say at all times, that truth is truth-even 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 Universal Magazine, are seemingly 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 yet had an opportunity of acting up to their principles: in fact, it is so wild and whimsical a notion, that we cannot forbear from ejaculating O 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 is it even so much as possible, that it ever could have been

SD.

Another observation, still more extraordinary occurs, in the very harsh, unwarrantable 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 proprietors of 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 arrangements for the Poetical department cannot take place until the present volume be completed, previously to which we shall give it amature consideration.

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