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                            COMMERCIAL RECORD.

                                    BANKRUPTS.

From the Gazette of Dec. 31.—F. YOUNG, Silver Street, Golden
Square, cheesemonger.—E.TRENT, Sherborne, draper.—J. GINN,
Sudbury, builder.—J. HUGHES, Hacconby, Lincolnshire,
beast-jobber.—J. SIMONS, Wibtoft, Warwickshire, horse-dealer.—
J.HALEY and W. THOMPSON, Manchester, cotton-manufacturers.
W. ATKINSON, jun. Goole, shipwright.—E. LAKE, Okehampton,
druggist.

Jan.3.—E. POWNALL, Ipswich, shipowner.—E. and G. GODBOLT,
College-place, King's-road, Chelsea, carpenters.—P. MASTERS,
Reading, plumber.—J. C. C. MILLAR, Clifton Street, Finsbury,
surgeon.—W. S. MERYWEATHER, West Ham, Essex, brick-maker.
W. PITCHER, Pershore, Worcestershire, corn-dealer.—
P. TOOLE, otherwise P. O'TOOLE, Liverpool, provision-dealer.—
E. HALL, Salford, Lancashire, smallware-manufacturer.

Jan. 7.—M. and L. ROWLANDSON, Whitechapel-road, drapers.
R. HILLS, Downham, Isle of Ely, grocer.—J BRETON, King
Edward-road, Hackney, insurance-broker.—C. LIGHTFOOT,
Torquay, livery-stable-keeper.—G. F. ALLMEY, Sheffield, hosier.
ANN ROYSTON, Chorlton-upon-Medlock, Lancashire, brewer.—
J. D. HARWOOD, Liverpool, ironmonger.

Jan. 10T. TOYNBEE, University Street, Tottenham Court-road,
horse-dealer.—A. WILLSHER, South Island-place, Clapham-road,
livery-stable-keeper.—A. MOORE, South Wharf, Paddington,
stone-merchant.–J. SMITH, Kent-place, Old Kent-road,
cheesemonger.—W.C. CRANWELL, Ely, potato-merchant.—C. G.
JONES, Elizabeth Street, Hans-place, victualler.—H. CROSBY,
Burnley, linendraper.—G. T. ROLLASON, Birmingham,
china-dealer.

Jan. 14.—T. COX, Cambridge, chemist.—H. G. and J.
MORTIMER, Nayland, Suffolk, builders.—E. HOBBS, Brighton,
victualler.—W. B. HARRISON, Sunderland, draper.—J. H.
STEVENSON, Sunderland, miller.

Jan. 17.—J. J. KEELE and R. J. BISDEE, Riches Court, Lime
Street, merchants.—J. PENFOLD, Marlborough-place, Old Kent
Road, grocer.—P. MANCHEE, Curtain-road, cabinet-manufacturer.
T. NEWELL, Llansaintffraid, Montgomeryshire,
horsedealer.—W. WALKER, Preston, chemist.—J. JOWETT and
Co., Preston, stonemasons.

Jan. 21.—J. BELL, Leyburn, Yorkshire, draper.—J. BLAIN,
Liverpool, stationer.—W. H. CATTON and C. CATTON,
Milnsbridge, Yorkshire, dyers.—L. P. GOLDSMID, King-street,
Holborn, importer of watches.—F. G. JOHNS, New-yard, Great
Queen-street, medical and general fixture-dealer.—J. LEMMON,
Norwich, printer.—T. LOCOCK, jun., Weston-super-Mare,
Somersetshire, builder.—J. RAWLING, Selby, Yorkshire, shoemaker.—
J. ROBINSON. Stanwix, Cumberland, cattle-dealer.— P. VAN DEN
ENDE, Strood, Kent, woolstapler.—W. WALKER, Preston,
Lancashire, chemist.

Jan. 24.—J. M. BRIDGLAND, Phoenix-street and Denmark-street,
Soho, pianoforte-maker.—G. R. GALLOWAY, St. John's-street,
brush-manufacturer.—J. GRAHAM, Ardwick, Lancashire,
joiner.—J. JOHNSON, Coventry, Warwickshire, wine-merchant.
S. LEE, Loughborough, Leicestershire, bookseller.—J. H.
LEMERE, Maiden, Essex, draper.

Jan. 28.—J. HAYWARD, Oxford Street, Whitechapel,
watch-maker.—R. J. JOHNSON, Woolwich, plumber.—W. WATERMAN,
Sheffield, grocer.—M. M'DONNELL, Liverpool, licensed victualler.
S. H. WATSON and J. KINGSTON, Rochdale and Burnley,
Lancashire, mercers.—W. THOMPSON, Newcastle-upon-Tyne, grocer.

                       BANKRUPTCIES ANNULLED.

Jan. 7.—R. GARTON, Kingston-upon-Hull, bootmaker.
Jan. 14.—J. CURL, East Winch, Norfolk, grocer.
Jan. 17.—J. ROWBOTHAM, Sutton, Cheshire, silk-manufacturer.

                  THE STOCK AND SHARE MARKETS.

The slight rise which was felt in the market at the close
of the past month has been maintained during the present.
Three per cent. Consols did not sink to 96, with which our
report closed (never having been lower than 963/8, and the latest
price at the time of our going to press was 961/2. At the opening
of the month, the resignation of the French Ministry caused a
sympathy in our market with that of Paris, and advancing
prices received a check; but it was transient. After the
opening of the bank books for private transfer on the 6th
January, the re-investment of dividends was not so extensive
as usual.

The Railway stock market was quiet during nearly the whole
month. Towards the close a slight rise took place in the few
transactions which were completed. Although, therefore, the
amount of business has not been large, the market tendency has
been firmness.

             STOCKSHighest    Lowest      Latest

Three per Cent. Consols

  97  963/8  961/2
Three per Cent. Reduced  975/8  963/4  971/4
Three and a quarter per Cents    
  99  983/8  987/8

Long Annuities. Jan. 1860

    73/4    713/16   713/16
Bank Stock2143/42132141/4

India Stock

268266266

Exchequer Bills

62s.prm.56s.prm.57s.prm.

India Bonds

78s.prm.71s.prm70s.prm

                        FOREIGN FUNDS—LATEST PRICES

Belgian 41/2 per cent.,901/2New York (1858) 5 per cent.,93
Brazilian 5 per cent.,803/4Pennsylvania 5 per cent.,811/2
Chilian 6 per cent.,1051/2Peruvian 41/2per cent.,78
Danish 3 per cent.,77      "      (Deferred) 4 p.ct.,331/4
Dutch 21 pr. cent. 12 guild.,581/8Portuguese 5 per cent.,35
French 3 per cent.,56f.95c.Russian 5 per cent.,1121/2
    "      5      "94f. 85c.Spanish 3 per cent.,381/2
Mexican, 5 per cent.,331/4  ex.d.  Venezuela Bonds (Deferred)111/4
Paid      RAILWAYSHighest  Lowest   Latest
50Aberdeen  101/2  10101/4
100Brighton and South Coast  951/4  881/4951/4
118Blackwall    71/2    61/471/2
Bristol and Exeter  79  7779
50Caledonian  101/2  101/8101/4
20Eastern Counties    63/4    661/2
50Edinburgh and Glasgow  30  2830
25Great Northern  181/8  163/4173/4
100Great Western, ex. div.  821/2  781/2823/8
50Hull and Selby103100103
100Lancashire and Yorkshire  581/4  551/4563/4
100London and North Western   1251231/41241/2
100Midland  50 3/4  473/8501/2
25North British    83/4    81/483/4
30South Eastern and Dover  24  2324
100South Western  85 1/2  77 1/4851/2
25York, Newc. and Berwick  20 185/8195/8
50York and North Midland  231/2  211/2231/2

           FOREIGN RAILWAYS—LATEST PRICES.

Boulogne and Amiens,91/4Paris and Rouen,271/4
East Indian, 12 ex. int.Paris and Strasbourg,93/8
Namur and Liege, 81/4Rouen and Havre,11
Northern of France,147/8ex.int.     Tours and Nantes,47/8

       CORN MARKET—LONDON WEEKLY AVERAGES.
Wheat, per qr., 38s.; Barley, 22s. 8d.; Oats, 16s. 9d.;  Rye,
24s. 8d.; Beans, 26s. 7d.; Peas, 26s. 11d.; Flour (town made),
delivered, 40s. to 43s.; American barrel of 280 lbs., 22s. to 23s.

        PROVISIONS—LATEST WHOLESALE PRICES.

Bacon, per cwt., Waterford, 40s.
to 45s.; Belfast, 37s. to 40s.

Hams, per cwt.—York or
Cumberland, 60s. to 76s.; Irish,
69s.; Westphalia, 48s. to
51s.

Beef, per 8 lbs., mid. to prime,
2s. 6d. to 3s.

Mutton, per 8 lbs., mid. to
prime, 3s. 6d. to 3s. 10d.

Butter, Fresh, per lb., 10d. to
1s.; Carlow, 1st, 84s.;
Waterford, 1st, 72s. to 78s.;
Dutch Friesland, 98s. to
100s.; Limerick, 72s. to 76s.

Potatoes, per ton.—Kent and
Essex Shaws, 60s. to 75s.;
Kent and Essex Middling,
50s. to 60s.; Chats, 30s. to
35s.

Cheese, per cwt., Cheshire, 40s.  
to 60s.; Wiltshire, Double,
49s. to 58s.; Dutch, New
Gouda,29s.; American, 34s.

Pork, per 8 lbs., 2s. 6d. to 3s. 6d.;
American, New, per barrel,
46s. to55s.

Eggs, per 120, English, 5s. to
5s. 6d.

Veal, per 8 lbs., 3s. to 3s. 10d.

         GROCERY—LATEST WHOLESALE PRICES.

Cocoa, per cwt.—Ord. to good   
red Trinidad, 46s. to 45s.;
Brazil, 30s. to 31s.
Sugar, per cwt—Lumps, 49s.6d
to 51s. 6d.; British West
India, good grocery, 37s.
to 43s.; Mauritius, brown,
30s. to 43s. 6d.; Brazil, do.,
34s. to 44.

Coffee, per cwt.—Good ord.,
Native Ceylon, 49s.; Mocha,
63s. to 65s.; Plantation,
56s. 6d. to 57s.; Bahia,
45s. to 47s.

Rice, per cwt.—Bengal mid. to
fine white, 10s. to 11s. 6d.;
Madras, 8s. 6d. to 9s. 6d.;
Patna, 11s. 6d. to 17s.

Tea, per lb. (duty 2s. 1d.),—
Ord. Congou,111/2d.;
Souchong, com. to fine, 1s.
to 2s. 8d.; ord. to fine
Hyson, Is. 2d. to 3s. 9d.;
Imperial, Is. 2d. to2s. 8d.

Candles, per 12 lbs., 4s. 6d. to 5s. | Coals, per ton, 13s. to 20s. 6d.

                              OILS.

Pale Seal, per 252 gals., £37.       
Sperm, £81. to £87.
Cod, £38. 10s.

Palm, per ton, £29. to £30
Olive, Gallipoli, £44.
Linseed, £33 10s.