consideration for the disobedient party, than upon any additional advantage which the party prosecuting might derive from it. The latter, however, has the option of proceeding in that way which he may best prefer; but there are many cases, no doubt, in which he might see a necessity for measures slightly coercive, that would, perhaps, produce immediate compliance with his demand, and in which he would be unwilling to subject the disobedient party to the annoyance which the extreme process would inflict upon him, The 12th Order of August, 1841, it will be remembered, provided that every Order requiring any party to do any act thereby ordered, should state the time, after service of the Order, within which the act is to be done. This part of the Order is preserved; and the only alteration effected is in the form of the memorandum required to be indorsed upon the copy of the Order which shall be served upon the party required to obey the same, by the insertion of a notice, that, in case he should neglect to obey the Order, he will be liable to be arrested under a writ of attachment, which process, as we have seen, is, under the 11th amended Order, issuable at the option of the party prosecuting the Order. Order XLVIL-By the 47th Order of August last, a creditor who had come in and established his debt under a decree or order in a suit, was entitled to the costs of so establishing his debt, which costs were to be taxed and added to the debt. The costs of establishing the debt are, in general, simple costs, to fix the amount of which, the expensive machinery of taxation is found to be by no means necessary, and by its application would greatly add to, or in some cases perhaps would double, the amount of the original debt and the costs of establishing it. This Order provides, that the sum to be allowed for such costs shall be fixed by the Master, without taxation, at the time the Master allows the debt of such creditor, unless the Master shall think that it is a proper case for taxation, (for instance, where the bill of costs is too long for immediate settlement, or where may appear to be full of improper items which ought to be subjected to the condensing process of taxation), in which case the Master is to tax such costs in the lar mode, and the amount is to be added to the debt when established. An exception, it is presumed, must be made to this latter part of the Order, in a case where one-sixth of the bill is taken off, in which case, according to the regular mode," the costs of taxation will fall on the solicitor. Emperial Parliament. HOUSE OF COMMONS. Tuesday, April 26. regu B. Mr. Redington appeared at the bar with a report from the Committee on the Southampton Election, to the effect that Mr. T. W. Fleming, a member of the House, having been called before the Committee as a witness, had refused to answer certain questions, on the ground that to do so would be on his part a betrayal of confidence reposed in him. He moved that the hon. member be directed to appear before the Committee, and to answer the questions which had been put by the Committee. Mr. Fleming stated that the questions related to matters confided to him after the election by private friends, for no public object; but he admitted that they had relation to the expenses of the election. He then left the House. A discussion then ensued, in which the Attorney-General said, that undoubtedly the law was that a witness was not at liberty to refuse to answer a question merely because it related to a matter of private and personal confidence, if it was material to the merits of the case. The Committee was a judicial tribunal, and they had a right to put a question to a witness if they thought it material, and he would not be absolved from the duty of answering by any such considerations as those he bad stated. Mr. O'Connell said, that the witness had not contended that answering the question would tend to criminate him, but merely that he could not, consistently with his feelings as a gentleman, answer them. Those were feelings which in a court of law would not be allowed to protect him from answering material questions. The hon. member alluded to the case of medical practitioners, who are obliged to reveal as witnesses matters coming to their knowledge confidentially in the exercise of their profession. The House ultimately came to a resolution, that the legal tribunal to decide upon the obligation of a witness to answer questions, is the Select Committee appointed under an act of parliament to try the matter of the petition; and that any objection he has to urge, must be submitted to that Committee, and decided by them. The hon. member, Mr. Fleming, was then recalled and informed of this resolution by the Speaker. London Gazettes. TUESDAY, APRIL 26. BANKRUPTS. WILLIAM COOPER, Lower Shadwell, common brewer, May 6 and June 7 at 1, Court of Bankruptcy: Off. Ass. Alsager; Sols. Brown & Co., Commercial Sale-rooms, Mincing-lane.-Fiat dated April 23. FREDERICK JOHN MITCHELL, Aldersgate-street, builder, May 6 and June 7 at 11, Court of Bankruptcy : Off. Ass. Green; Sols. Richardson & Co., 28, Golden-sq. -Fiat dated April 23. JOHN ADAMS CATER, Hertford, brewer and maltster, HENRY MALCOLM LOW and WILLIAM MARCUS WESTERMANN, Calcutta, and CHARLES AUGUSTUS CANTOR, England, merchants and agents, May 9 at 2, and June 7 at 11, Court of Bankruptcy: Off. Ass. Turquand; Sols. Oliverson & Co., Old Jewry.- Fiat dated April 21. JOHN ALLEN, Penzance, Cornwall, baker and confectioner, May 10 at 2, and June 7 at 11, Court of Bankruptcy: Off. Ass. Groom; Sols. Stevens & Co., Queen-street, Cheapside.-Fiat dated April 23. STEPHEN JOHN ALDRICH, Manchester-buildings, Holloway, chemist and druggist, May 6 at 1, and June 7 at 12, Court of Bankruptcy: Off. Ass. Edwards; Sol. Richardson, 20, King's Arms-yard.-Fiat dated April 21. WILLIAM HUME KING, HENRY KING, and DAVID KING, Old-street-road, and Horn's-row, Shoreditch, coach-builders, May 6 at 1, and June 7 at 11, Court of Bankruptcy; Off. Ass. Lackington; Sol. Gray, jun., Flemmings-street, Kingsland-road.-Fiat dated April 25. SAMUEL SPEAKMAN, Preston, Lancashire, ship and boat builder, May 19 and June 7 at 11, Town-hall, Preston: Sols. Blackhurst & Son, Preston; Mayhew & Co., 26, Carey-st., Lincoln's-inn.-Fiat dated April 15. JAMES WATT, Liverpool, merchant, May 10 and June 7 at 1, Clarendon-rooms, Liverpool: Sols. Wagstaff & Co., Warrington; Sharpe & Co., 41, Bedford-row.-Fiat dated April 21. EDWARD HARE, Corby, Lincolnshire, liquor merchant, May 11 and June 7 at 12, Hotel, Stamford: Sols. White & Kewney, Grantham; Taylor & Co., 14, John-street, Bedford-row.-Fiat dated April 20. CHARLES HOLEBROOK, Uttoxeter, Staffordshire, plumber and glazier, May 6 at 10, and June 7 at 12, Swan Hotel, Wolverhampton: Sols. Colmore & Beale, Birmingham; Clarke & Medcalf, 20, Lincoln's-inn-fields.Fiat dated April 15. WILLIAM BRAIN, Machen, near Risca, Monmouthshire, general shopkeeper and brewer, May 10 and June 7 at 1, Commercial-rooms, Bristol: Sols. Leman, or Prideaux & Son, Bristol; Blower & Vizard, 61, Lincoln's-inn-fields.Fiat dated April 15. JOSIAH BALLINGER, Cheltenham, Gloucestershire, li- W. Shatwell.-Rich. Hazell, Ramsbury, Wiltshire, cornvery-stable-keeper, May 13 and June 7 at 12, Royal Hotel, dealer, May 31 at 10, Bear Inn, Wantage, Berkshire, aud. ac. Cheltenham: Sol. Shirreff, 7, Lincoln's-inn-fields.- Fiat -John Poile, Westhoathly, Sussex, dealer and chapman, May dated April 20. 17 at 12, Court of Bankruptcy, fin. div.-Thos. Gorton, jun., SAMUEL LEES, Manchester, innkeeper and eating-house- Grosvenor-row, Pimlico, bookseller, May 19 at half-past 11, keeper, May 10 and June 7 at 11, Commissioners'-rooms, Court of Bankruptcy, div.-Ralph Harris, Lower Thames-st., Manchester; Sols. Lees, Manchester; Adlington & Co., merchant, May 19 at half-past 2, Court of Bankruptcy, fin. Bedford-row.--Fiat dated April 5. div.-Thos. Giles, St. John's-lane, Clerkenwell, wire-worker, MARTHA BROWN and SAMUEL BROMLEY, Denton, May 19 at 2, Court of Bankruptcy, div.-Peter H. Abbott, Manchester, hat-manufacturers, May 9 and June 7 at 10, King's Arms-yard, Moorgate-st., merchant, May 19 at 11, Commissioners'-rooms, Manchester: Sols. Casson & Wi- Court of Bankruptcy, div.— R. J. S. Mellin, Wakefield, Yorkthington, Manchester; Milne & Co., Temple.-Fiat dated shire, dyer, May 19 at 10, Commissioners'-rooms, Leeds, pr. April 21. d. and aud. ac.; at 11, div.-Henry Hepworth, Leeds, clothROBERT ADAMS, Manchester, butter and provision mer- manufacturer, May 20 at 2, Commissioners'-rooms, Leeds, chant and flour-dealer, May 10 and June 7 at 11, Commis- aud. ac.; at 3, fin. div.-Thos. Smith and J. H. Dowling, sioners'-rooms, Manchester: Sols. Hitchcock, Manchester; Gloucester, money scriveners, May 2 at 12, Whitcombe & Johnson & Co., Temple.-Fiat dated April 22. Co.'s, Gloucester, aud. ac.; at 2, div.-Jos. Oakes, Sheffield, JOHN GROVES, Manchester, warehouseman, May 10 and merchant, May 18 at 12, Town-hall, Sheffield, aud. ac.; at 1, June 7 at 10, Commissioners'-rooms, Manchester: Sols. fin. div.-Wm. Pleyne, Gloucester, saddle and harness maker, Sale & Worthington, Manchester; R. M. & C. Baxter, 48, May 2 at 10, Bailey's, Gloucester, aud. ac. and fin. div.-J. RoLincoln's-inn-fields.-Fiat dated April 21. binson, Leeds, cloth-merchant, May 19 at 12, Commissioners' JOSEPH RADFORD, Appleby, Westmoreland, draper, rooms, Leeds, pr. d. and aud. ac.; at 1, fin. div.-C. Webster, May 13 and June 7 at 12, Commissioners'-rooms, Man- sen., Hulme, Manchester, banker, May 14 at 10, Commis chester Sols. Ogden, Manchester; Makinson & Saunders, sioners'-rooms, Manchester, pr. d.; at 11, aud. ac. and div.3, Elm-court, Temple.-Fiat dated April 26. Thos. Masser, Kensington, near Liverpool, common brewer, JOHN MOORE, Wellington, Shropshire, nurseryman, pro- May 21 at 11, Clarendon-rooms, Liverpool, aud. ac.; at 12, vision-dealer, and seedsman, May 10 and June 7 at 11, div.-Robt. Tovey, Bristol, pawnbroker, May 20 at 3, ComShirehall, Shrewsbury: Sols. Garbett, Wellington; New-mercial-rooms, Bristol, div.-Orlando Pidgeon, Shrewsbury, man, 43, Lincoln's-inn-fields.-Fiat dated April 20. Shropshire, tobacconist, May 24 at 11, Shire-hall, ShrewsBENJAMIN BARLOW, Weymouth, and Melcombe Regis, bury, div.-Joshua Saunders, Cambridge, and Chesterton, Dorsetshire, wine and spirit-merchant, May 2 and June 7 at miller, May 17 at 10, Hoop Hotel, Cambridge, div. 11, Antelope Inn, Dorchester: Sols. Phillips, Weymouth; CERTIFICATES TO BE ALLOWED, Baxendale & Co., Great Winchester-street. Fiat dated Unless Cause shewn to the contrary, on or before May 17. April 19. Robt. L. Dawson and Patrick Vance, Liverpool, merchants. B. Prichard and Jas. R. Croft, Liverpool, oil-merchants.- WILLIAM JOHNSON, Birmingham, ironmonger, April 28-James Coles, Victoria Iron Works, Bedwelty, Monmouthand June 3 at 2, Waterloo-rooms, Birmingham: Sols. Tar-shire, apothecary.-Joseph Moxon, Manchester, hosier.-J. leton, Birmingham; Wilkinson, 44, Lincoln's-inn-fields.Fiat dated April 19. JAMES LOCKWOOD and GEORGE LOCKWOOD, Wakefield, Yorkshire, and St. John's, New Brunswick, North America, linen and woollen drapers, and merchants, May 6, Sessions-house, Wakefield, and June 7, Commissioners'-rooms, Leeds, at 11 each day: Sols. Taylor and Westmoreland, Wakefield; Adlington & Co., 1, Bedfordrow.-Fiat dated April 19. PETER LOYALL, Kingston-upon-Hull, miller, May 7 and MEETINGS. John H. Bazley, Manchester, warehouseman, May 25 at 10, Commissioners'-rooms, Manchester, pr. d.; at 11, aud. ac. and div.-Sarah Partridge, Birmingham, victualler, May 10 at half-past 1, Waterloo-rooms, Birmingham, pr. d.-R. Palliser, Moorgate-st., London, saddler, May 6 at 12, Court of Bankruptcy, ch. ass.- - Wm. Ridge, Chas. Ridge, and Wm. Newland, Chichester, Sussex, bankers, May 20 at 11, Dolphin Inn, Chichester, last ex. sep. est. W. Ridge and C. Ridge; May 21 at 11, div. joint est.-I. N. Wigney and C. Wigney, Brighton, Sussex, bankers, May 3 at 11, Town-hall, Brighton, last ex.; May 10 at 11, pr. d.-John Newstead and Joseph Hextall, Regent-st., lacemen, May 19 at 12, Court of Bankruptcy, aud. ac. and div.-Wm. Barnfield, jun., Mark-lane, wine and spirit merchant, May 19 at 1, Court of Bankruptcy, aud. ac. and div.—John Knowles, Henry Rodwell, Geo. R. Parker, and John Thos. King, Throgmorton-st., silk brokers, May 20 at half-past 10, Court of Bankruptcy, aud. ac. and div. sep. est. J. Knowles.-John Denniss, sen., and John Denniss, jun., Tooley-st., linen-drapers, May 18 at 11, Court of Bankruptcy, aud. ac.-Chas. Dod and Henry Bent, Richescourt, Lime-st., ship-brokers, May 18 at 11, Court of Bankruptcy, aud. ac.—Wm. Young, Milford Nursery, near Godalming, Surrey, nurseryman, May 18 at 11, Court of Bankruptcy, aud. ac.-Geo. Donaldson, Pall-mall, watch-maker, May 18 at 12, Court of Bankruptcy, aud. ac.-Jas. Buckett, Great Bourton, Oxfordshire, sheep-dealer, May 20 at 11, White Lion Inn, Banbury, aud. ac.-Bartholomew Berrill, Liverpool, merchant, May 18 at 1, Clarendon-rooms, Liverpool, aud. ac.-Wm. Hague, Saml. Hague, and Wm. Shatwell, Manchester, commission agents, June 7 at 2, Commissioners' rooms, Manchester, first and fin. div.; at 3, aud. ac. sep. est. PARTNERSHIPS DISSOLVED. S. G. Gardom and Thos. Jas. Maltby, Threadneedle-st., attornies, solicitors, and conveyancers.-John Carter and Wil liam Lindsell, Raymond-buildings, Gray's-inn, attornies and solicitors. Saturday, April 23, 1842. The following Assignees have been appointed. Further Par ticulars may be learned at the Office, in Portugal-st., Lincoln's-inn-fields, on giving the Number of the Case. Charles Ware, Northfleet, near Gravesend, butcher, No. 33,597 C.; Alex. Wiseman, assignee.-Jos. Curtis, Bradford, Yorkshire, joiner, No. 53,992 C.; Isaac Denby, assignee.— Benj. Rooth, jun., Langley-mill, Nottinghamshire, miller, No. 58,772 C.; Wm. Barber, assignee.-Joseph Ford, Worksop, Nottinghamshire, baker, No. 58,318 C.; Wm. Denman, assignee.-Wm. Bowers, Openshaw, near Manchester, hatter, No. 58,877 C.; Jas. Philps, assignee.-J. Haylock, Flinston, Cambridgeshire, schoolmaster, No. 58,483 C.; Thos. Hayton Chappell, assignee.-B. Varley, Clithero, Lancashire, farmer, No. 58,999 C.; Rich. Threlfall, jun., and W. Bailey, assignees. -The Rev. William Henry Tuer, Cheadle-heath, Stockport, Cheshire, clerk, No. 58,398 C.; Paul Barker and John T. Baron, assignees.-William Billett, Overton, Hants, licensed victualler, No. 59,385 C.; James Compton and Roger Lamb, assignees.- John Furbank, Cambridge, grocer, No. 58,265 C.; Michael Headly and Thos. Furbank, assignees.-Eli Dowell, Stonehouse, Gloucestershire, retailer of beer, No. 58,966 C.; Jas. Isacke, assignee.-W. Price, jun., Tredegar Iron-works, Monmouthshire, attorney, No. 58,996 C.; John Williams, as signee.-Rich. Smedley, Nuttall, Nottinghamshire, victualler, pool, in no business, No. 59,054 C.; Edw. Haggar and Wm. No. 58,029 C.; Francis Poole, assignee.-Chas. Cook, LiverColchester, assignees.-Wm. Bishop, jun., Nottingham, boot maker, No. 59,250 C.; John Thorpe, assignee.-Dan. Tawsey, Lansdown Turnpike-gate, Gloucestershire, turnpike-gatekeeper, No. 59,004 C.; Josiah T. Paul, assignee.-Susannah Owen, Newtown, Montgomeryshire, shopkeeper, No. 59,136 C.; James Brotherston, assignee.-John Pugh, Pendron, Kerry, Montgomeryshire, farmer, No. 59,142 C.; John Evans, assignee.-Wm. Ward, Masbro, Rotherham, Yorkshire, out of business, No. 58,202 C.; T. Badger, assignee.-A. M'Carter, Fishergate, Preston, Lancashire, tailor, No. 58,825 C.; Joseph Scott, assignee.-W. Stephenson, Spring-dale, near Burlington, Yorkshire, farmer, No. 54,995 C.; Lawrence Stephenson, assignee.-R. Wilson, Liddington, Wilts, tailor, No. 58,858 C.; J. Slade, assignee.-Hannah Bate, Rudgwood Willey, Salop, schoolmistress, No. 58,762 C.; Daniel de La Cherois Gourley, assignee.-Wm. Thos. Dickenson, Beeston, Nottinghamshire, dyer, No. 59,239 C.; Wm. Burgass, assignee.-T. Henshaw, Penkridge, Staffordshire, victualler, No. 58,392 C.; Frederick Crabb, assignee.-Geo. Harvey, Leigh, Essex, plumber, No. 58,657 C.; W. Parker, assignee.-John Irvine, jun., Gosport, Southampton, tea dealer, No. 59,238 C.; G. Soaper, assignee. – Wm. Lukyn, sen., South-crescent, Bedford-sq., Tottenhamcourt-road, dentist, No. 52,806 T.; Hen. Cooke, assignee.— Edw. Mathew, Melbourne-sq., Brixton-rd., Surrey, plumber, No. 52,833 T.; Wm. Jas. Buck, assignee.-John Grigg, Red Lion-passage, Red Lion-sq., cab driver, No. 52,738 T.; Geo. Hicks, assignee.-Robert M. Hague, Richmond-green, sodawater manufacturer, No. 52,772 T.; Wm. Drew, assignee.Charlotte G. Day, Bayswater, widow, No. 52,743 T.; Thos. Gaylor, assignee.-Wm. F. L. Westall, East-st., Red Lionsq., licensed victualler, No. 52,771 T.; H. Trower, assignee. -Jes. Edwards, Farraham, Surrey, bailiff, No. 52,555 T.; G. Sturt, assignee. The following Prisoners are ordered to be brought up before the Court, in Portugal-st., on Wednesday, May 18 at 9. Alex. Scott, Francis-st., Tottenham-court-rd., upholsterer. -John Hopkins, Staple's-pl., Rope Makers-st., Moorfields, estler-Wm. Franks, Cock-lane, Giltspur-st., plumber.-T. Sadler, New Church-ct., Strand, meat salesman.-T. Summerlin, Charlotte-st., Fitzroy-sq., butcher.-Thos. Coultas, jun., Barking, Essex, journeyman bootmaker. May 19, at the same hour and place. John Portridge, Lime-st., Fenchurch-st., corn dealer.-J. Blackeby, Regent-st., Horseferry-road, Westminster, out of employment.-Wm. Geo. Smith, John's-terrace, Princes-rd., Lambeth, out of business.-Wm. Turton, Dudgwell, near Gt. Berkhampstead, Hertfordshire, licensed to sell beer by retail. -Rich, Skeet, Lisson-grove North, St. Mary-le-Bone, out of business.-John Purdy, Brompton, licensed retailer of beer.Jes. Roberts, Hockliffe, near Leighton Buzzard, cattle dealer. -Jos. Johnson, Star-st., Paddington, statuary and mason.— Jas. Dalton, Rahere-st., Clerkenwell, wholesale jeweller.-T. Owen, Upper Clapton, boot maker.-Thos. Lord, Old Jewry, solicitor.-Wm. Willson, Edmund-place, Aldersgate-st., out| of employment. INSOLVENT DEBTORS' DIVIDENDS. ruptcy: Off. ass. Pennell; Sols. T. & S. Naylor, Gt. New- EDWARD COOPER, High-st., St. Giles's, and Piccadilly, WILLIAM HENRY SMITH, Manchester, hop-merchant, JAMES TURNER and THOMAS TURNER, New Mill, WILLIAM KYNNERSLEY and HENRY KYNNERS- LANCELOT BECK, Bristol, broker, May 13 at 1, and June MEETINGS. Andrew Jopp, Cornhill, ship and insurance broker, May 10 at 12, Court of Bankruptcy, pr. d.-E. Oldham and T. Oldham, Chalford, and Cheltenham, Gloucestershire, builders, May 9 at 11, Royal George Hotel, Stroud, ch. ass.-Thomas Seddon and Geo. Seddon, Calthorpe-place, Gray's-inn-road, upholsterers, May 9 at half-past 10, Court of Bankruptcy, last ex.- -Thos. Robinson, Leadenhall-st., tallow merchant, May at 12, Court of Bankruptcy, last ex.-Geo. Hallett, Ryde, Isle of Wight, draper, May 11 at 1, Pier Hotel, Ryde, last ex.- -T. F. Cozens, Canterbury, builder, May 16 at 3, Guildhall, Canterbury, last ex.-J. Maidlow, Fetter-lane, builder, May 20 at half-past 1, Court of Bankruptcy, aud. ac.—Thos. Bourne, Norwich, Exeter, Plymouth, Tavistock, and Barnstaple, Devonshire, woollen-draper, May 20 at 11, Court of Bankruptcy, aud. ac. and fin. div.-Adolphe Lawrier and J. Lock, Wood-st., London, importers of foreign goods, May 9 at 12, Court of Bankruptcy, aud. ac.; at half-past 12. div.John Burnie, Tokenhouse-yard, merchant, May 21 at 11, Court of Bankruptcy, aud. ac.-Robt. Skinner, Dock-head Stone-wharf, Bermondsey, Surrey, stone-merchant, May 21 Rebecca Wilkes, Brighthelmstone, Sussex, lodging-house- at half-past 11, Court of Bankruptcy, aud. ac.-Geo. Schokeeper, and East Cliff, Brighthelmstone, fancy stationer, Mayfield, Limefield, near Bury, Lancashire, linen-draper, May 31 12 at 1, Ship-street, Brighthelmstone, sp. aff. Jas. Hawes, Colchester, Essex, victualler, April 26, Bunn's, Hadleigh, Suffolk: 6s. 6d. in the pound.-Richard Brown, Chalgrove, Oxford, gunsmith, April 30, Spencer's, Wallingford: 28. 11d. in the pound.-Wm. Parkin, Houghton Regis, near Dunstable, Bedfordshire, general shopkeeper, May 7, Freeman's, Woburn: 28. 04d. in the pound.-J. B. Reid, Highbridge, Newcastle-upon-Tyne, staymaker, May 2, Jones's, Size-lane, London: Is. 9d. in the pound. MEETING. FRIDAY, APRIL 29. GEORGE SEATH, Leaping-bar Tavern, Blackfriars-road, at 11, Commissioners'-rooms, Manchester, fin. div.; at 12, aud. ac.- -Thomas Beal, Sandwich, Kent, hoyman and corn factor, May 21 at 12, Bell Inn, Sandwich, aud. ac.-. -Robert Phelps, Tewkesbury, Gloucestershire, scrivener, May 23 at 2, Swan Inn, Tewkesbury, aud. ac.- -Edward Cooper, Edw. Pet. Cooper, Benj. Cooper, and John Alex. Cooper, Staverton Mills, Trowbridge, Wiltshire, clothiers, May 25 at 1, White Hart Inn, Chippenham, aud. ac.; at 2, div.-John S. Viret and Thos. R. Kitching, Ludgate-hill, linen-drapers, May 20 at 1, Court of Bankruptcy, fin. div. joint and sep. est.-John Maidlow, Fetter-lane, builder, May 20 at half-past 1, Court of Bankruptcy, div.-Sam. Martin, Shoreditch, grocer, May 20 at 1, Court of Bankruptcy, div.-Ann Phillips and James Phillips, Whitechapel-road, window-glass cutters, May 10 at 12, Court of Bankruptcy, div.-George Donaldson, Pall-mall, Westminster, watch-maker, May 25 at 1, Court of Bankruptcy, div.-Chas. Richardson, Bramley, Surrey, builder, May 25 at 12, Court of Bankruptcy, div.-Fred. T. West, Commercialwharf, Commercial-road, Lambeth, Surrey, coal merchant, Claughton, Lancashire, cotton spinner, May 23 at 11, Townhall, Preston, aud. ac.; at 12, first and fin. div.-Hugh W. Morgan, Alford, Lincolnshire, grocer, May 27 at 6, Publicbuilding, Louth, aud. ac.; at 7, div.-Gylby Hairsine, Pavement, Yorkshire, linen draper, June 10 at 1, Guildhall, York, aud. ac.; at 2, div.-William Playne, Gloucester, saddle and harness maker, May 2 at 10, Bailey's, Gloucester, aud. ac. and fin. div. May 24 at 12, Court of Bankruptcy, div. Richard Kenyon, CERTIFICATES TO BE ALLOWED, MEETINGS. Robert Shippey, Cambridge, cheesemonger, May 16 at 12 Ashton's, Cambridge, sp. aff.-John Bollans, Bradford, York shire, plumber, May 17 at 12, Smith's, Leeds, sp. aff. PARTNERSHIP IN THE LAW WANTED.-A has been eight years in the Profession in an office of the highest respectability in the county of York, is desirous of negotiating a Partnership with an individual or a firm in an extensive Conveyancing Practice. Letters may be addressed to A. B., to the care of Messrs. Bell, Brodrick, & Bell, Solicitors, Bow Church-yard, London, through whom satisfactory references can be made, and further information obtained. AW PARTNERSHIP.— A Solicitor of twelve Unless Cause shewn to the contrary, on or before May 20. Wm. Hand, Molleston, Pembrokeshire, coal and culm-merchant.-Geo. Malam, Spalding, Lincolnshire, gas-manufac-associate himself with a Gentleman possessing a thorough Lancaster, with an adequate and increasing practice, wishes to turer.-Geo. Schonswar and Geo. Schonswar, jun., Ferriby, knowledge of his Profession, and particularly Sessions Busi Kingston-upon-Hull, merchants.—James Harding, Farnham, Surrey, builder.-Eliza Hayes, Pickett-st., Strand, picture-risters' Courts, and one willing to give his attention to Busi ness, Clerk to Magistrates, and the Practice of Revising Bardealer.-Chas. H. Welgall, Conduit-st., Regent-st., tailor.- ness. The Advertiser's sole object is to avail himself of an J. E. Teversham, Bermondsey-st., Surrey, cheesemonger.-E. eligible Partner; and he would prefer treating with one who Leech, Cinderhill, within Pilkington, Lancashire, cotton-spin- has had some experience, and whose professional prospects are ner.-Geo. Wright, Sheffield, licensed coach-proprietor.-Jos. equal to his own. The highest testimonials of character will Poulton, sen., Leominster, Herefordshire, builder.-Charles be required; and all communications must be addressed to Henry Webb, Forebridge, Staffordshire, corn-dealer.-George A. B., Box No. 92, Post Office, Preston. Turk, Cheltenham, Gloucestershire, saddler.-John C. Knill, Gloucester, tailor.—Augustus Bohté, Sackville-st., Piccadilly, tailor.—Wm. Drinkwater, Salford, Lancashire, woollen cord manufacturer.- Robt. Skinner, Dockhead Stone-wharf, Bermondsey, Surrey, stone-merchant. SCOTCH SEQUESTRATIONS. Alexander Dunn, Balgove, farmer.-Thomas Clapperton & Co., Glasgow, merchants.-John Ross & Co., Glasgow, commission-merchants.-David Black, Barrelwell, Brechin, grazier and cattle-dealer. INSOLVENT DEBTORS. Surrey, general agent. Wm. Aaron Vice, Crown-st., Soho, James's, Westminster, foreign courier. David Griffiths, May 21, at the same hour and place. May 23, at the same hour and place. LAW.-THE NEW PRACTICE OF ALL THE COURTS. THE NEW PRACTICE of the COURTS of LAW at WESTMINSTER, with Forms embodied in the Text, for the Use of Town and Country Practitioners. By WILLIAM BAGLEY, of the Inner Temple, Esq., Barrister at Law. "The author has combined the learning and scientific method of Tidd with the practical familiarity of Impey.”—Legal Observer, 1840. A. Maxwell & Son, Law Booksellers and Publishers, Bellyard, Lincoln's Inn. Just published in 1 Vol. 12mo., price 12s. boards. THE PRACTICE of the HIGH COURT of CHAN CERY, with an Appendix; containing all the General Orders issued on and since the 3rd of April, 1838; and also the recent Statutes relative to Practice. By S. ATKINSON, Esq., of Lincoln's Inn, Barrister at Law. S. Sweet, Chancery-lane, Stevens & Norton, Bell-yard. CHANCERY REPORTS. This day is published, Part 2, Vol. 1, royal 8vo., price 78. sewed, REPORTS of CASES argued and determined in the HIGH COURT of CHANCERY in IRELAND, during the time of Lord Chancellor SUGDEN; commencing with Michaelmas Term, 1841. By HENRY CONNOR and JAMES A. LAWSON, Esqrs., Barristers at Law. ***This part contains all the cases of Hilary Term, 1842. to the Hon. Society of King's Inns. London: Messrs. SteDublin: Andrew Milliken, 104, Grafton-street, bookseller vens & Norton; S. Sweet; and all the Law Booksellers. NEW BOOK OF PRACTICE. In one volume 8vo., price 17. 88. boards, THE PRACTICE of the SUPERIOR COURTS PRACTICES OMINSTER. BY ROBT. LUSH, Wm. Bayliss, Peveril Point, Coburg-road, out of business. -Geo. Arnold, Norfolk-place, East-street, Walworth, smith. -Wm. Yeomans, Worship-st., Finsbury, hat-manufacturer. -Henry Figes, High-street, Camden-town, out of business.Abel Moore, Bayham-street, Camden-town, out of business. Hilton Docker, Hatfield-street, Stamford-street, Blackfriars--Law Magazine, Nov. 1, 1840. road, Surrey, medical student.-Jas. Cochrane, Sloane-square, Chelsea, out of business.-Wm. M'Evoy, Harrow-road, stonemason.-Robt. Boucher, Barnet, Hertfordshire, clerk in the Navy.-Morris Davis, Princes-street, Drury-lane, out of business.-John Ryan, Queen-st., Golden-square, doctor of medicine.-John Mallett, jun., Hooper-st., Westminster-road, barman to a beer-shopkeeper. Esq., of Gray's Inn, Barrister at Law. We cannot venture on further extracts, but enough have been given to justify our warm recommendation of the work." INSOLVENT DEBTORS' DIVIDENDS. C. Reader, Law Bookseller, Bell-yard, Lincoln's Inn. Of whom may be had, LUSH'S WILLS' ACT, 2nd edit., price 2s. 6d. bds. And LUSH'S ACT for ABOLISHING ARREST on MESNE PROCESS, price 58. bds. Orders for THE JURIST given to any Newsman, or letters (post-paid) sent to the Office, No. 3, CHANCERY LANE, or to V. & R. STEVENS & G. S. NORTON, (Successors to J. & W. T. Clarke, late of Portugal Street), 26 and 39, BELL YARD, will insure its puncica. delivery in London, or its being forwarded on the evening of publica tion, through the medium of the Post Office, to the Country. London: Printed by WALTER M'DOWALL, PRINTER, 4, PENBERTON ROW, and Published by STEPHEN SWEET, BOOKSELLER No. 278. LONDON, MAY 7, 1842. PRICE 18. The following are the Names of the Gentlemen who favour THE JURIST with Reports of Cases argued and decided in the several Courts of Law and Equity : ERRATUM.—The signature to the article on the New Chancery Orders in our last number, should have been "H. B." LONDON, MAY 7, 1842. transfer. ........ ...... in Doctors' Commons. F. FISHER, Esq. of Lincoln's {F personal property, by way of stamp duty on its devolution, bears to the whole amount of such property, it would probably be very difficult accurately to determine; and it would be equally difficult accurately to determine the precise proportion borne by the amount ALTHOUGH we scrupulously abstain on all occasions, of stamp duty paid on transfers of real property, to the in pursuance of the general plan on which THE JURIST total amount of such property. We can, however, by is based, from the discussion of subjects purely political, reference to general facts, well known to the profession, yet we conceive that we ought not to refrain from stat-arrive at something like a fair estimate of the average ing and discussing matters of fact, peculiarly, and almost deduction from the value of landed property, arising out exclusively, within the knowledge and observation of of the impost levied upon it on every entire or partial lawyers, although such matters of fact may have a bearing more or less direct on subjects of political difference. It must be observed, first, that almost every landed We shall proceed therefore to make some statements estate of any magnitude is re-settled regularly once in on the question of the fiscal duties imposed on the alienations of real property, as compared with those fall- every twenty-one years, or thereabouts, on the majority or marriage of the heir in tail. It is further to be obing on the devolution of personal property. It has been served, that almost every such settlement creates terms, frequently represented, and that in high places, that the and contains powers to raise portions by mortgaging State imposes heavy burthens, in the shape of legacy those terms; and it may fairly we believe be assumed, duties, on the devolution of personal property, while it that, in the great majority of cases, such powers of imposes none on the devolution of real property; and raising portions are exercised more than once in every although it has been argued, in reply to the inference thirty years. We have to add to these alienations, all flowing from the alleged distinction, that real pro-bearing stamp duties, the incessant renewals of leases; perty does bear some fiscal burthens in the shape of the frequent mortgages for raising money required for stamp duties on alienation, yet the extent of those temporary purposes; and the re-assignments of those burthens has been scarcely adverted to, and has been, mortgages; the not unfrequent alienations for securing undoubtedly, much under-rated. The notions generally annuities, and for raising charges of various kinds; the prevalent on this subject are, indeed, very vague and exchanges; and last, but not least, the frequent, and with inaccurate; and we believe that the general impres-reference to lands of small amount, the almost incessant sion of unprofessional persons is, that the alienations or other dispositions of real estate, on which stamp duties are imposed, are not of very frequent occurrence, and that in fact those duties form an almost imperceptible charge on land. A little examination will shew, that they form on the contrary a charge of very considerable amount, probably far exceeding the amount of the charge on personal estate arising out of legacy duty. What proportion the amount of the charge raised out of VOL. VI, ૨ passing of real estates from one hand to another by way of actual sale. On the whole, we believe we shall be under rather than over the mark, if we assume that land is, in some form, the subject of alienation bearing stamp duty, exclusive of leases, once at least in every five years. We have now before us an abstract of title, shewing not less than four alienations subject to stamp duties in one year; in another, we find one alienation in every four years and a half; and in another, four in a |