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Author: 
 
 Scottish mercantile 
 society 
 
 Title: 
 
 The Scottish mercantile 
 society's record of... 
 
 Place: 
 
 [Edinburgh?] 
 
 Date: 
 
 1843 
 
MASTER NEGATIVE # 
 
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 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
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 229' 
 
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 Scottish meroentile society* * 
 
 The Scottish mercantile society s record of 
 
 sequestretiobs, brought down to 31st October 1842* 
 
 For the exclusive use of members. ^Edinburgh?^ 
 
 1843. 
 
 vi, 40, 40 p. tables. 42 cm. 
 
 Double pagination* 
 
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 FILMED BY PRESERVATION RESOURCES. BETHLEHEM, PA. 
 

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Scottish Kercantile Society, 
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THE 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 RECORD OF SEQUESTRATIONS; 
 
 BROUGHT DOWN TO 31.st OCTOBER 1842. 
 
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 REPORT 
 
 BY THE 
 
 DIRECTORS OF THE SCOTTISH MERCANTILE SOCIETY, 
 
 TO THE MEMBERS. 
 
 FIRST ISSUED IN APRIL 1842 AS AN INTRODUCTION TO THE FIRST PART OF THE SOCIETY'S RECORD OF 
 SEQUESTRATIONS, NOW RE-ISSUED WITH THE SECOND PART OF THE RECORD. 
 
 The Members of the Scottish Mercantile Society are well aware of the obstacles which long embarrassed the 
 Directors. The most formidable of those difficulties may at length be considered to have been overcome ; and the 
 Directors now in office feel that the exertions so successfully made, both by their predecessors and by the other 
 Members of the Society, bind them to increased activity and zeal in the discharge of their functions. 
 
 Their attention has been specially directed to one department of the Society's business, which is, perhaps, mure 
 important than any other, but which hitherto, from causes of various sorts, it has not been possible to carry out so 
 far as wj^s considered desirable both by the Directors and by the other Members. They allude to that system of 
 collecting information in regard to Scottish bankruptcies— their management and their results— which is described 
 in several leading articles of the Society's Constitution, and which it has always been intended to bring into operation 
 as speedily as circumstances would permit. The execution of this design was at first impeded by two causes— the 
 state of the Bankruptcy Laws, which afforded to creditors no sufficient means of investigation,— and the state of the 
 Society's connexions and resources, which, in the earliest stages of its progress, were necessarily far from being 
 extensive. 
 
 In both of these particulars great improvements have taken place. The new Law of Sequestration in Mercan- 
 tile Bankruptcy, besides introducing other beneficial changes, has put into the hands of creditors means which may 
 enable them to exercise with efficiency their undoubted right of watching strictly over everv step taken in the 
 administration of the bankrupt's estate. The advantages, again, thus offered to the commercial world in general are 
 placed peculiarly within the reach of this Society, by the remarkable prosperity which has attended it throughout, 
 and which now puts at its disposal a very considerable yearly income, contributed by a large proportion of the most 
 mfluential mercantile men and bankers in Scotland, and by many of the most respectable and wealthy of the English 
 houses. ' ''' 
 
 Satisfied, upon these grounds, that the time has come when the benefits derivable from the Societv may be 
 greatly augmented, the present Directors have bestowed upon the matters in question very much anxious thou^rht 
 and mquiry. The labours of their predecessors in office, and the resolutions passed, in consequence of those labours 
 by General Meetmgs of the Society, have definitively settled the general principles upon which this new branch of 
 the operations must be organized. In regard to the details, likewise -although the Societv has been pleaso<l to 
 entrust a good deal to the Board of Directors-much has been already done to diminish their labour. In short 
 they entertain little doubt but that the plan upon which they have resolved will require, in order to secure its- 
 complete efficiency, nothing but such incidental alterations as every scheme more or less requires, after it has 
 been set practically in action. 
 
 The plan in question-for the execution of which the Directors have received full powers from the Society- 
 consists of two branches, which in their essential character axe separate, but which, as the Members will immediat'elv 
 see, are calculated most materially to afford mutual support, and perhaps could not be fullv efficient, unless u.ed in 
 connexion with each other. 
 
 The First Part of the plan, then, is the establishment of Sequestration Lists, commencing with the following 
 sheets. These Lists will be circulated among the Members of the Society in the same manner as the Weeklv Lists 
 already in their hands. The Second Part-the appointment of Clerks-will afford remarkable facilities ibr the 
 detection and punishment of fraud in Bankruptcies, while it will enable individual Members, who have claims u,,ou 
 bankrupt estates, to have their interests efficiently protected and secured throughout the se<,uestration 
 
 Upon each of these sections of the plan the Directors have a few explanations to offer 
 
 f 
 
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 • • • 
 
 111 
 
 II 
 
 T. Sequestration Lists. 
 
 The establishment of the Sequestration Lists is rendered practicable by certain stringent regulations of the 
 new Bankrupt Act. Formerly, in regard to sequestrations, just as in regard to private trusts, detailed informa- 
 tion as to the management and its results was hardly to be procured without an infinity of trouble, if the trustee 
 chose to throw any obstacle in the way of the party seeking it. Now all this is altered. The trustee in a seques- 
 tration is bound to make to the Court frequent Periodical Returns, embracing a vast mass of important facts relating 
 to the bankrupt's estate ; and much of the information is also published in the Gazette. 
 
 The Trustees' Returns are of two sorts. 
 
 In the first place, there is a general obligation on every Trustee to make up annually and deliver to the Sheriff- 
 Clerk, on the 31st of October, a Report in the form prescribed by a schedule, which report shall afterwards be trans- 
 mitted to the Bill-Chamber in the Court of Session, and there preserved. The Report so required comprehends 
 thirteen separate heads of information — the bankrupt's name, and his designation or description ; the county and place 
 of his residence ; the names and designations of the interim-fmctor, the trustee, and the commissioners ; the amount 
 of funds given up by the bankrupt himself in the statement of his affairs ; the amount of funds actually realized ; 
 the amount of the debts due by the bankrupt ; the allowance made to him, if any ; the date of his discharge, if he 
 has been discharged, and whether on composition, or without composition ; the amount of the composition, if any ; 
 the date at which it is payable, and the names and designations of the sureties ; the amount of the dividend, if 
 any, paid or unpaid ; and the amount of the expenses incurred, which are arranged under the heads of trustee's 
 commission, law expenses, and miscellaneous. 
 
 It must be evident, from a glance at the following sheets, how valuable such information will be to the Members. 
 Besides the important facts which are thus ascertained, materials are afforded for general inferences of the most useful 
 kind. For example, it will enable each of them not only to put with ease an approximate value on the claims he 
 may have against any sequestrated estate, but also to determine, to a certain extent, whether the administration of 
 the trustee be faithful and intelligent. 
 
 But this is not all the information which may be procured; for — 
 
 In the second place, every Trustee is bound to make up regular Accounts of the Affairs of the Estate, and to 
 transmit these to the Bill-Chamber before each of the periods assigned for payment of a dividend ; that is, at the 
 expiration of eight months after the date of the sequestration for the first dividend, and at intervals of four months 
 for the subsequent ones. The lodging of these accounts, it will be observed, is imi)erative whether dividends be 
 
 payable or not. • 
 
 Aided by these Statutory Reports and Accounts, and fortified by the increased prosperity of the Society, the 
 Directors can safely promise, that the addition thus to be made to their circulated Lists will possess very great value 
 for the Members. In the first place, the List of Sequestrations will contain Annually a General View of all Subsist- 
 ing Sequestrations down to the 31st of October, embracing the various particulars above enumerated from the Sta- 
 tutory Reports. This annual view will be prepared with the least possible delay ; and although it is not easy to 
 foresee what may be the effect of practical difficulties, yet, if the Members shall co-operate in the manner to be im- 
 mediately explained, the Directors have little doubt but the activity of their Clerks will enable them to put the Lists 
 into the hands of the Members shortly after every Martinmas term. Secondly, Throughout the whole year, and either 
 Weekly or Fortnightly, there will be circulated, in the same manner as the usual weekly Lists, Returns embracing 
 fresh information in regard to Current Sequestrations. To Members interested as creditors, there will be forwarded 
 full and arranged Abstracts, taken from the Accounts appointed to be lodged by the Trustees before the periods 
 assigned for dividends. These Abstracts will contain information similar in kind to that taken from the Annual 
 Reports of the Trustees, but greatly more detailed and precise. 
 
 It remains to point out to the Society the important fact, that the attainment of the benefits thus derivable 
 depends most materially upon the co-operation of the individual Members. The Annual Report required from the 
 trustee is described by Professor Bell, in his Commentary on the new Law, as being recorded in books " open to 
 the public and the profession." There can be no doubt that this, as well as all other information on the subject, 
 should m propriety, as well as in law, be accessible thus fully and unreservedly. Still the Society may expect that 
 this step of theirs will at first meet with the same opposition which has encountered them at every other step 
 they have taken— an opposition arising partly in commercial quarters, from motives that are sufficiently obvious, 
 and partly from the officers of the courts. All such difficulties can be overcome, if the Members of the Society 
 
 will but leud their personal aid. 
 
 The Statutory Reports and Accounts, and the whole series of proceedings under the Sequestration, are un- 
 deniably patent to all concerned. They may be inspected at all times by creditors or their authorised agents. To 
 this acknowledged right, then, the Members must have recourse. From the general connexion they have now 
 formed throughout the country, it is all but certain that hardly any bankruptcy can occur in which there will not 
 be one or more of their Members interested. An authority granted by any such Member to a Clerk of the Society 
 will obviate all difficulties in obtaining for the Members access to the information wanted. 
 
 But, again, a trustee may have failed to lodge either the Annual Report, or the Accounts required before the 
 terras assigwl for dividends. In such cases of neglect, no party but a creditor is entitled to interfere. The So- 
 ciety, in their collective capacity, have no right to meddle in the matter ; but every creditor is entitled to insist on 
 strict obedience to the Statute. On a complaint by a creditor to the Sheriff or Lord Ordinary, the tnistee will be 
 forced to lodge his report and accounts, and, if the case calls for it, will be punished for the default. If a Clerk of 
 
 the Society is authorised by a Member who is a creditor to insist in such an application, the trustee will be uiuible 
 to resist it ; and, it may be added, the Society will relieve the Member of all expense which may be created by 
 such application, if the Clerk be authorised by the Directors to insist in it in the Member's name. 
 
 It would be of great advantage, if each Member, on receiving intelligence of the failure of his debtors, would 
 communicate the particulars and amount of his claim to the Society's office. Cases, indeed, must occur in which 
 Members will not think it proper to make such a communication of their claims ; and the Directors have not the 
 sliahtest wish to interfere with such private considerations. Every allowance must be made for them ; and the 
 Directors hardly think it necessary to refer to the seventh Rule of their Constitution, which imposes on the Mem- 
 bers an obligation to the effect here described. Indeed, in directing attention to a rule intended to work for the 
 general benefit, the Directors would act unreasonably, as well as unjustly, were they to exact any thing inconsis- 
 tent with the real intention of the rule, and with the private interests of the Members — interests which the rule was 
 expressly designed to protect. 
 
 Still the Directors may warrantably point out to the Society what the result may be alternatively, according 
 as this suggestion shall or shall not be generally complied with. 
 
 If it be not generally obeyed, there may be sequestrations every week, in which the Society's Clerks will find 
 it impossible to obtain access to the proceedings, or in which, at any rate, they will not obtain access without a d«»- 
 lay most vexatious, as well as injurious, to the Members of the Society. 
 
 If it be generally obeyed, the Society have it in their power instantly to bear down all illegal oppos^ition. 
 
 In short, with reference to the Sequestration Lists, and to the effect wdiich the prompt communication ot 
 claims will have upon their efficiency and regularity, the Directors confidently leave it to the good sense of the 
 Members to reflect, that they must either lose the benefits of a scheme anxiously desired by most of them, or pur- 
 chase these benefits by that trifling amount of trouble which is required for transmitting a note of their claims, ex- 
 cept in cases where they entertain any particular objection to doing so. 
 
 II. The Duties of the Clerks. 
 
 The second part of the plan which has been organized by the Directors, under the authority of General Meet- 
 ings of the Society, is a most natural supplement to that which has been already described. 
 
 In the scheme for the circulation of information in regard to bankruptcies, the Society at large necessarily par- 
 ticipate. Of the scheme now to be explained, individual Members have it entirely in their option to avail them- 
 selves or not, as they may think proper. All that the Directors do, is to make such arrangements as shall enable 
 every Member individually to prosecute claims in bankruptcy with peculiar advantages to himself, as well as to 
 the interests of commerce in general, while such as do not choose to accept the assistance thus tendered tn them are 
 under no obligation to do so. 
 
 Again, as this part of the plan leaves entire and absolute freedom of choice, so, on the other hand, the advan- 
 tages thus attainable by the Individual Members are gained without taking a farthing out of the Society's funds. 
 Therefore it cannot, in the slightest degree, cripple those operations of the Society upon which depend the collec- 
 tion and circulation of their Lists. On the contrary, the general adoption, by the Members, of the advantages of- 
 fered by this part of the plan to such as choose to embrace it, will aid powerfully in promoting the accuracy of 
 the Lists, and in adding to the amount, as well as the value, of the information they contain. 
 
 A General Meeting of the Society some time ago approved of the principles thus laid down, and of certain re- 
 solutions proposed for the purpose of following them out. Details, however, have been left to the present Direc- 
 tors. They, in the meantime, and until opportunities have been allowed for repeatedly testing the 0|>inion of the 
 Society in general upon matters of so much Importance, have thought it wisest to do nothing which should impose 
 on the Members any positive obligation. Accordingly, the plan which they have arranged contains at present the 
 following particulars only : — 
 
 I. No part of the Society's funds shall be approj)riated to any ])urposes. Involved in this ])art of the s«.'heme, 
 which affect merely the Interests of Individual Members. The only purposes, connected with this part of the plan, 
 for which any such appropriation shall be made, shall be those public purposes relating to the detection and punish- 
 ment of frauds, whose furtherance has been always a leading design of the Society. 
 
 II. It has been arranged that the business in this department shall be conducted by a Princii»al Clerk in Edin- 
 burgh, assisted by District-Clerks in those towns of Scotland in which the management of sequestrated estates is 
 chiefly concentrated. The services of these Clerks shall be at the command of any Member of the Society who may 
 choose to require them, either for presenting and prosecuting civil claims in bankruptcy, or for other purposes of a 
 similar nature. Members wishing for such assistance, shall apply for it by forwarding information to the Society's 
 Chambers in Edinburgh. It is for each Member individually to determine whether he shall make such an appli- 
 cation. 
 
 III. The following are the principal grounds upon which the Directors venture to recommend to the Members 
 the acceptance of the services thus put at their disposal : — 
 
 1. Much of the business which has to be done for Claimants in Se<piestrations is of so difficult and technical a 
 
IV 
 
 nature, that it can hardly be pert'urmed with accuracy or safety unless by persons whose principal attention is de- 
 voted to it. For example, extreme care and much experience are necessary qualifications for the framing of Affida- 
 vits, especially un<ler the minute regulations introduced by the new Bankrupt Act. The Statutory Periods also re- 
 quire to be carefully watched. The Directors may confidently appeal to the experience of individual Members, un- 
 der whose observation cases must already have come, in which a participation in dividends was lost by neglect to 
 lodge the claim in proper time, or through informalties in the claim lodged, which required to be withdrawn and 
 made out anew. 
 
 2. It is no unimportant advantage of the plan, that the valuable time of Members and their travellers may thus, 
 if they choose, be withdrawn from the unprofitable task of looking after bad debts. Besides this, the constant watch- 
 fulness of the Clerks would assuredly recover for Members many dividends which otherwise might be lost sight of 
 altogether. All dividends, whether large or small, will be remitted instantly, when payable, without the least 
 trouble of application. 
 
 3. Under such a system, dividends and compositions can be recovered at an expense comparatively small. The 
 details will be immediately explained ; and one feature, as will be seen, consists in this, that it removes altogether 
 the hardship so much felt by mercantile men, of adding to their original loss by incurring law expenses in the prose- 
 cution of such a claim, which, after all, may produce nothing. 
 
 4. It must be abundantly obvious that the Clerks of the Society will possess peculiar advantages for the carry- 
 ing on of such business, from their general and speedy access to information. 
 
 5. Material improvement may be introduced into the general method of dealing with bankrupts, if one uniform 
 and equitable system can thus be brought to bear both for the benefit of creditors and for that of debtors. 
 
 IV. Members of the Society employing the Principal and District-Clerks for such business, shall be charged a 
 Commission, regulated by a scale that shall vary according to the amount of the dividends realized, or the compo- 
 sitions paid, in each particular case. In a scale of Commission framed upon this principle, it follows necessarily, 
 that when nothing is recovered from the Bankrupt Estate, nothing will be payable by the Members for the services 
 which the Society's Clerks have rendered in endeavouring to recover. Out of the sums thus collected in name of 
 Commission, the Principal and District-Clerks shall be paid. No sum whatever shall be taken out of the Funds of 
 the Society for that purpose. 
 
 V. It has been found difficult to lay down a scale for the commission to be charged ; and the Directors have 
 only established the following rates as interim, without expressing a decided opinion that they should form the basis 
 of a permanent scale : — 
 
 1. When the amount of the dividend recovered, or composition agreed to, is L.30 or under, the commission 
 shall be at the rate of 5 per cent. 
 
 2. "When the amount is above L.30, but does not exceed L.50, the commission shall be at the rate of 4 per cent. 
 
 3. When the amount exceeds L.50, but does not exceed L.lOO, the commission shall be at the rate of 3 per cent. 
 
 4. When the amount exceeds L.lOO, the commission shall be at the rate of 2^ per cent. 
 
 VI. The duties incumbent on the Clerks, in such matters of bankruptcy, shall embrace the following, besides 
 any others that may be requisite for the purposes of the particular employment : — 
 
 (1.) The Clerks, when instructed by a Member to attend Meetings of Creditors, shall vote for such persons 
 to be Interim-Factor, Trustee, and Commissioners, as the Members respectively employing them shall direct. Gene- 
 rally, it shall be the duty of the Clerks to act in all matters in obedience to the directions of the Members who 
 may respectively employ them, and to consider themselves in every respect as being the private and confidential 
 representatives of their said employers. 
 
 (2.) The duties of the Clerks shall not extend beyond such branches of the business of Sequestrations as it shall 
 be the pleasure of Members specially to entrust to them. Members employing the Clerks will, of course, continue to 
 exercise all such personal control, interference, and inspection, and to issue such personal directions, as may be con- 
 sistent with their pleasure. While the employment of the Clerks will afford an additional check upon the manage- 
 ment of the Bankrupt Estate, and will relieve Creditors from the more laborious and technical details, it will leave it 
 entirely open to Members to retain in their own hands the superintendence and disposal of all those matters in which 
 mercantile men are themselves best qualified to judge and to act. 
 
 (3.) On receiving from the parties a state of their claim, with instructions to act^ the Principal Clerk shall 
 immediately prepare the claims and affidavits, in terms of the Act, and take care to have the same duly ranked 
 upon the estate of the debtor. 
 
 (4.) The Principal and District-Clerks shall attend all meetings of creditors on behalf of the Members, from 
 whom they shall have received instructions in terms of the preceding article, and shall investigate the States of the 
 Affairs, and obtain copies thereof, and of the Minutes of all such meetings, if necessary, and shall immediatey com- 
 municate the import thereof to the parties interested, with an opinion thereon, and particularly, whether it appears 
 that the debtor has made a fair surrender of his property. 
 
 (5.) In all cases, the Principal Clerk, and the District-Clerks under his direction, shall keep a watchful eye 
 upon the management of the estates of debtors ; and he and they shall endeavour to ascertain that the candidates 
 applying for the offices of Interim-Factor, Trustee, or Executor qua Creditor, be duly qualified for the duties of their 
 respective offices, and that they find satisfactory security for their intromissions. 
 
 (6.) In all cases where a composition is offered, the said Clerks shall carefully examiue and see that the latf 
 per pound, taking into account the terms of payment, is equivalent to the fair value of the estate ; and, with this view, 
 they shall make stringent inquiry into the validity of any claim on the estate which may have a dubious appearance, 
 and which may have been got up to give a colour of fairness to an inadequate or fraudulent offer of composition. It 
 shall also be the duty of the said Clerks to ascertain as far as possible the responsibility of the proposed cautioners, 
 before recommending the acceptance of the composition ; and when that has been agreed to, the Principal Clerk 
 shall procure, and immediately transmit, the amount received, if paid in cash, or the composition bills, when such 
 are granted, taking care that the bills are made out in due form. 
 
 (7.) When no composition is offered, and the estate is left in the hands of the trustee for behoof of the creditors, 
 the said Clerks shall watch the management of such estate, to see that the funds be realized with the lea.st possible 
 delay, and that the whole matters be conducted in the most advantageous way for the interests of the creditors. 
 
 (8.) It shall be the duty of the Principal Clerk to draw the dividends so soon as they become jmyable, and 
 transmit the amounts immediately to the parties interested. 
 
 (9.) It shall be the duty of the said Clerks to watch over the whole proceedings of the Interim-Factors and 
 Trustees, and to see that these are in every respect proper and regular. Where the trustee shall have failed to lodge 
 his annual repprts or his accounts required to be lodged periodically, or when he shall have been guilty of any other 
 default, it shall be the duty of the Principal Clerk, if authorised by any Member, and by the Directors, to j)resent 
 an application to the Sheriff or Lord Ordinary, in the name of the Member or Members whose authority he holds, 
 but at the expense of the Society, (as explained in the preceding part of this Report), and to take such other steps 
 as may be necessary for having the default made good. 
 
 VII. In cases where fraud, concealment, or malversation is discovered or suspected, it shall be the duty of the 
 Principal and District-Clerks to report the fact to the Directors ; and it shall be the duty of the Directors, upon 
 receiving such information, to take, and order to be taken, at the expense of the Society, such steps, consistent with 
 a due regard to the state of the Society's funds, as shall be requisite for fully investigating the fraud, and for hand- 
 ing the offender over to the public prosecutor. 
 
 This combination of public utility with the promotion of individual interests, is not one of the least of the bene- 
 fits that are promised to the Society and the public by the organization of this Bankruptcy Office. 
 
 The Directors have the satisfaction of acquainting the Members, that, for conducting efficiently this new branch 
 of the Society's operations, they have secured the valuable services of Mr Gilmour, to whose judicious advice and 
 assistance they mainly owe the present prosperous state of the Society. 
 
 Mr Gilmour's experience in matters of Bankruptcy, and his thorough acquaintance with all the details of the 
 Bankrupt Law, together with his zeal and integrity in his profession, eminently qualify that gentleman for the im- 
 portant duties of the office. 
 
 The Directors have only farther to state, that the arrangements are completed in both departments. The first 
 portion of the List of Sequestrations is herewith put into the hands of the Members ; and the Directors request that 
 instructions in regard to claims upon Sequestrated Estates, as well as other communications in this new branch of 
 the Society's business, may be addressed to John Gilmour, Esq., 5 Antigua Street, Edinburgh. 
 
 By order of the Board of Directors, 
 
 JOHN RAIMES, Ominnan. 
 
 Scottish Mercantile Society's Chambers. 
 
 5 Antigua Street, Edinburgh. 
 
 March 1842. 
 
 SUPPLEMENT TO THE PRECEDING REPORT. 
 
 The Directors lay before the Members herewith the Second Part of the Society's Record of Sequestrations. 
 In substance this part is quite like the First ; but in neatness and beauty of printing and arrangement, it has been con- 
 siderably improved. In presenting the Second Part, they have to add but little to the statements contained in their 
 Report of March 1842, which they have again prefixed to the Record, as the best explanation they can offer of this 
 part of the Society's operations. 
 
 The Directors have the pleasure of saying, that any information which they have to convey in regard to the So- 
 ciety's operations in Bankruptcy, is of a character decidedly favourable : the plan in all its parts has been received 
 with great favour by the Members. Indeed, the Directors had ventured to anticipate such a reception. They had 
 acted on the principle of obtaining for the Members additional information and assistance in business, without raising 
 the amount of Subscription to the Society, or in any other way imposing individual burdens. The prosperity of the 
 Society, which enabled the Directors to carry out this useful branch of its original design, continues to be such as to 
 
 » . 
 
 I'J 
 
VI 
 
 enable them to maintain, with increasing efficiency and success, not only this, but all the other operations of the 
 Society. 
 
 The Members, both Bankers and Mercantile Men, have received the Sequestration Record with great favour, 
 and have gratified the Directors not a little by the warmth of their acknowledgments as to the usefulness of the in- 
 formation which it contains. The Society's Sequestration Clerks have likewise been found useful by not a few of 
 those Members who have claims on Bankrupt Estates; and in regard to this department likewise, the Directors have 
 only to say, that the plan continues to be carried on with success, and that the advantages offered by it are always 
 at the command of such Members as may require them. 
 
 The Directors have farther to add, that the acknowledged usefulness of these Bankruptcy arrangements in their 
 application to Scottish business, soon le<l to enquiries from Members, as to whether the original design of the Society 
 might not be carried into complete operation, by the extension of similar Bankruptcy arrangements to England. 
 Many of the Scotch Members have extensive Mercantile connection there, and feel that, not only on account of the 
 distance of place, but from the Bankruptcy arrangements in England being of a character still more difficult and 
 technical than those of Scotland, there is even a greater necessity for possessing full and correct information regard- 
 ing them, and for obtaining facilities for the recovery of dividends, similar to those enjoyed by the Members of the 
 Society in Scottish Sequestrations. By the representation of such views as these, the Directors were^led to consider 
 in what way the Society's wishes in these particulars might be most effectually carried out. The subject was con- 
 sidered by them with the care and deliberation which its importance required. They have now great pleasure in 
 announcing that they have at length effected arrangements, whereby the Members of the Society will henceforth 
 obtain stated returns in English Bankruptcy similar to those in Scotch Sequestrations, and may also have their 
 dividends recovered in the same manner as in Scotland. 
 
 On these matters of English and Scottish Bankruptcies, information and assistance will be afforded as hereto- 
 fore by Mr Gilmour. 
 
 By order of the Board of Directors, 
 
 CHARLES LAWSON, Chairman. 
 
 Scottish Mercantile Society's Chambers, 
 
 5 A.NTiGiA Street, Edinburgh, 
 
 April 1843. 
 
 " t 
 
 1-* 
 
 i' 
 
 THE 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 RECORD OF SEQUESTRATIONS. 
 
 MDCCCXLIII. 
 
SCOTTISH MERCANTILE SOCIETY'S 
 4 5 6 
 
 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 16 
 
 Addisox, Adaai, silk mercer and haberdasher, 
 Dundee. 
 
 Ad^vmsov, Thos., ship-builder in Dundee. 
 
 Adamson', Thomas, & Co., ship-builders at Dun- 
 dee and Brou!^hty-ferry. 
 
 Alexander, Angus, merchant, Greenock. 
 
 Alex-Vxder, James, & Sox, wrisihts and builden« 
 in Gl;is;.'<>w, as a Company, and Andrew Alex- 
 aii'l.r. wii.Jif and builder in Glasfmw, sole snr- 
 vivinj; partmr ot' tliat C>ni[>an_v, as a partner 
 thereof, and as an individual. 
 
 Alexander, Johx, Imil.ler in Glasgow. 
 
 Alex.\xtier, Thomas. on»^ of the partners of Tho- 
 mas Alexander & Co.. xhiji-liuilders at Govan, 
 and Alexander & Co., smiths aud boat-buil<lers, 
 Tradeston. 
 
 Alex.v>'i>er, Thomas, and Company, ship-builders 
 at Govan, near Glasi^ow, and Alexander and 
 Company, smiths and boat-builders in Tradeston 
 of Glasgow, and of Tliomas Alexander, and 
 Colin >r Arthur, as the partner* of the said re- 
 spective Companies, and of the said Colin M'Ar- 
 thur, as an individual. 
 
 Allan. John, gi'ocer, No. 17 North West Circus 
 Place, Edinburjrh. 
 
 All.vv, John, and .Tvmks Kennf.t>y, farmers, c;ra- 
 ziers, and cattle-ilialers at Kendrum Park, Lo- 
 gie-AluKjiid, Peithshire, as a Company, and 
 John Allan, farmer, frrazier, and cattle-desiler, 
 residing at Miltim of Loi>ie-Ahnond, and James 
 Kenned v. farnu r, irrazier, and cattle-dealer, re- 
 siding at Kenilnim Park, Logie-Almond, the 
 individual partnere of the said Company. 
 
 JoJiN' Allan, as an individual. 
 
 Jamks KiiNNtoY, as an individual. 
 
 Allan, Thomas, and GKOKiiE Blair, i)uil.lers, ac- 
 countants, an<i lit>use-fa<'tors in Glasgow, as 
 a Company, and Tlinmas Allan and George 
 Blair Allan, both builders, accountants, and 
 {iouse-faetnr>i in Glasgow, the individual [lartners 
 of >aid Compjiny, as partners thereof, ami as u»- 
 tlividuals. 
 
 Allan & Watson, cotton-spinners and cotton- 
 varn nianufa<-tnreis in Jnhnstone, as a Company, 
 and James Allan aud Wni. Watson, <"otton->pin- 
 ners an<l rntton-varn manufacturers, residing in 
 JohiiNtone, the individual partners of that Com- 
 pany. 
 
 Allarpes, James, of Boyn^mill, distiller, residing 
 at Boynsmill, in the [lari^h of Forgue. and coun- 
 ty of Al»erdeen. 
 
 Allardes, John, residing ai Balnoon CottJige. 
 carrvintr on bushiess as a cattle-dealer at Raicli, 
 and as a distiller in the parish of Forgue, and 
 county of Al)ordeen. 
 
 Anderson, David, writer and potato-merchant in 
 Dm idee. 
 
 Anderson, Davip, merchant in Montrose. 
 
 Date of Se- 
 <jiie8tratiun. 
 
 June 29, 
 1841. 
 
 July 27, 
 1842. 
 
 Do. 
 
 Sept. 14, 
 1839. 
 
 June 1, 
 1842. 
 
 Nov. 5, 
 1841. 
 
 June 7, 
 1&42. 
 
 Do. 
 
 June 3, 
 1842. 
 
 Oct. 8, 
 1840. 
 
 Do. 
 
 Fune 20, 
 1842. 
 
 Jan. 20, 
 1842. 
 
 May 23, 
 1842. 
 
 May 27, 
 
 1842. 
 
 Nov. 17, 
 1840. 
 
 Nov. 24, 
 1841. 
 
 Name and Designation of 
 Trustee. 
 
 Peter Thorns, merchant, Dun- 
 dee. 
 
 Archd. Borthwick, account- 
 ant, Edinburgh. 
 
 Do. 
 
 Bnice Richardson, merchant, 
 Cumnock. 
 
 Wm. Johnston, accountant 
 in Glasgow. 
 
 Wm. Anderson, accountant 
 
 in Glasgow. 
 
 Davit! Dreghoni, accountant, 
 Glasgow. 
 
 Do. 
 
 Names and Designations of 
 Comaiissioners. 
 
 John Green, accountant, Edin- 
 burgh. 
 
 John Stewart, jun., merchant, 
 Perth. 
 
 John Cook, S. S. C, Edinburgh, Alexander 
 M'Omie, manufacturer, Blairgowrie, and 
 WiUiam Moon, hal)erdasher, Dundee. 
 
 Patrick Hunter Tlioms, banker, John Bower 
 Rattray, merchant, and Robert Davidson, 
 iron-merchant all in Dundee. 
 
 Do. 
 
 Thomas Turner and Roger Aytoun, tankers, 
 and Thos. Hart, silk-mercer, all in Green- 
 ock. 
 
 Wm. Miller Jamieson, wood merchant, Ja.«. 
 Bunten, wood merchant, and Jas. M'Al- 
 lister, glass merchant, all in Glasgow. 
 
 James Bunten, timber merchant, Robert 
 Scott, builder, and Thomas Anderson, 
 upholsterer, all in Glasgow. 
 
 John Robson, banker, Glasgow, John Ro- 
 k'rtson, jun., merchant, Glasgow, James 
 Watson, of the Edinburgh Ropery and 
 Sail Cloth Company, tliere. 
 
 Bo. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 Do. 
 
 Do. 
 
 Thomas Frame, timber-mer- 
 chant, Gla.sgow. 
 
 John Thomson, accountant in 
 Paisley. 
 
 John Stuart, advocate, Aber- 
 deen. 
 
 John Stuart, advocate, Aber- 
 deen. 
 
 William Bain, writer, Dundee. 
 
 Jas. Calvert, writer, Montrose. 
 
 James Duncan, Esq., W.S., Charles Robert- 
 sun, a':[ent, and Jafnes Allan, student of 
 divinity, all in Edinburgh. 
 
 Arehil>ald Burns, manager of the Central 
 Banking Company of Scotland, David L. 
 .loUv, aixent at Perth for the National 
 Bank of Scotland, and James Blair, in- 
 terim-cashier of the Perth Banking Com- 
 pany. 
 
 Bo. 
 
 William Nairn, plasterer, John Morrison, 
 slater, and William Hutchison, timber- 
 merchant, all in Glasgow. 
 
 Wm. Losh, factor at Johnstone Castle, John 
 Holmes, writer, Johnstone, A: Coll M'Gre- 
 gor, merchant, Glasgow. 
 
 Wm. Adam, atlvocate, Artimr Thomson, 
 agent for the Bank of Scotland, and 
 Henry Paterson, manager of the North 
 of Scotland Bank, all in Aberdeen. 
 
 Arthur Thomson, agent in Aberdeen for the 
 Bank of S<"otland, James Crookshank, re- 
 siding at Couland, and Wm. Pittendreich, 
 residing at Pitfancy. 
 
 John Anderson, farmer, Balquhaddle, and 
 John Tosh, bjdier in Dundee. 
 
 Charles Bimie, wood merchant, George Hall, 
 merchant, and Alexander Williamson, 
 brewer, all in Montrose. 
 
 £ s. d. 
 5319 1 8 
 
 225 9 6 
 
 9531 3 3 
 
 3650 
 
 2650 
 
 1896 2 3 
 
 17 13 6 
 
 2850 
 
 (See column 
 13, d.) 
 
 1842 13 
 
 215 
 
 53 10 
 
 1273 17 
 
 471 6 
 
 5944 3 5 
 
 1081 10 10 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. d. 
 920 18 1 
 
 Nil 
 
 NU 
 
 2434 2 11 
 
 None till con- 
 tracts be 
 finished. 
 
 None 
 
 2219 5 1 
 
 80 14 10 
 
 2320 16 6 
 
 608 13 5i 
 
 785 
 
 289 10 1 
 
 55 2 3 
 
 £880 from a 
 
 proi>eity now 
 
 solo, but not 
 
 yet paid. 
 
 58 6 2 
 
 321 8 4 
 
 88 13 2 
 
 816 18 7 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 10 
 
 11 
 
 12 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 8 
 
 £ 8. d. 
 6406 9 01 
 
 Nil 
 
 (See column 
 13, a.) 
 
 35,057 10 
 
 5053 12 6 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 None 
 
 NU 
 
 (See coJ. 
 13, h.) 
 
 None 
 
 15 
 
 Discharge on 
 Composition, or 
 without CompO' 
 sition. 
 
 4073 8 
 
 5249 10 2 
 
 4849 10 2 
 
 10 
 
 11 
 
 None 
 
 2 2 
 
 17 4 
 
 248 6 9 
 
 2391 11 11 
 
 1977 5 5 
 
 2027 12 10 
 
 217 4 7 
 preferable ; 
 6144 15 8 
 ordinary debts 
 
 12 
 
 13 
 
 14 
 
 16 
 16 
 
 3149 13 7 
 
 10,916 4 6f 
 
 4368 17 ^ 
 
 None 
 
 None 
 
 2527 7 8 
 2946 10 10 
 
 2l8. per 
 week. 
 
 15s. per 
 wecK, 
 
 None 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Discharged on 
 composition 
 
 None 
 
 None offered 
 
 None 
 
 None 
 
 None 
 
 13 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 Undischarged 
 
 4s. per pound ; at 6, 9, and 12 months 
 after date of discharge, (For cau' 
 tioners' names, see column 13, c). 
 
 £ .-?. d. 
 2s. 2d. per 
 
 pound, 
 payable May 
 
 12, 1842. 
 
 None de- 
 clared. 
 
 None de- 
 clared. 
 
 Is. per pound 
 paid, £830, 
 9s. Id.; un. 
 paid, being 
 contingent, 
 £477, 18s. 8d. 
 None 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 Lav 
 Expenses. 
 
 £ 
 50 
 
 
 
 d. 
 
 
 Miscel- 
 laueous. 
 
 Additional infonnatioii contaiuiHl in the 
 Returns. 
 
 None fixed 
 
 None fixed 
 
 120 9 1 
 
 None 
 
 None 
 
 None 
 
 Undischarged 
 
 Discharge on 
 
 composition 
 
 agreed to, but 
 
 not completed. 
 
 Undiscliarged 
 
 An offer of composition has been made 
 of 3s. per pound ; payable, 2s. in cash 
 and Is. by equal instalments, at 3 
 and 6 months from date of offer, be- 
 ing confirmed by Court. Cautioner 
 proposed — Mr Mat. Walker, writer 
 in Glasgow. 
 
 None 
 
 None 
 
 7s. 6d per 
 
 pound, 
 £896, 17s. 
 
 28. 4d. per £, 
 £233, 8s. 6d. 
 
 5^ per £, 
 £46, 9s. 4d 
 
 None 
 
 40 
 
 (See col. 
 13, c.) 
 
 £ s. d. £ .». d. 
 About £9084 13 1 
 Including 
 rents paid 
 
 Nil Nil 
 
 Nil 
 
 386 12 2 
 
 None 
 
 35 9 11 
 
 19 12 4 
 
 118 12 1083 4 5 
 Amount of 
 expenses of 
 3 estates. 
 
 14 9 5 
 2 14 11 
 
 None 
 
 4s. 6d. per pound ; payalde in 3 equal 
 instalments, on 25th February, 25th 
 July, and 27th November 1843. (For 
 cautioners' names, see column 13,;.) 
 
 None 
 
 None 
 
 None paid 
 
 30 
 
 Nil 
 
 89 3 4 
 
 10 4 
 
 ♦*l 
 
 <T According to state of affaini made np bv 
 Trustee, £3«,0«4, l>s. 8d. 
 
 b £2, 2s. weekly for 3 months. fron» SJih 
 July last, the date of the so<{uestration. 
 
 e Mrs Margaret Aitken, residiu'* in 8l 
 George's Road, Glasgow, and Jan)«>s Ales- 
 ander, civil engineer there, rautiuiiers. two 
 months after resj>e«'tive in<>talment<» fall 
 due. 
 
 1487 13 3 
 
 (See col. 
 
 13, .f.; 
 
 (See col. 
 
 13. g.) 
 
 20 
 
 No dividend 
 paid 
 
 Not fixed 
 
 15 15 
 
 No state- 
 ment yet 
 made up. 
 
 56 11 6 
 
 (Se^ col. 
 
 13, h.) 
 
 (See col. 
 
 13, .-.; 
 
 2 14 9 
 
 None paid 22 
 paid 
 
 37 13 10 
 
 No state- 
 ment yet 
 made up. 
 
 d No state made up by liaukrupt. Amount 
 as made up by interim-factor, £81, 8s. 2d. 
 
 c None at present. £4, 48. allovrd to inte- 
 rim-factor. 
 
 /£2, 16s. .-id. and £31, 12s. 4d., preferable 
 claims due to landlord. 
 
 ^£1222, 2s. 3d., includes for rent, £970; 
 wages, £fi2, lOs. 4d. Remainder, expenses 
 managing stock and farms. 
 
 » .1 
 
 u 
 
 h £41, 128. 2d., including £40 of rent*, 
 t £5, 18s. includes £5, 58. for wages. 
 
 71 4 4 
 
 17 17 1 
 
 jRey. Jas. Milne, Minister of Inrerkeitb- 
 ny; Robert Simpson of Cobairdr : Cbas. 
 Chalmers of MonkKhill ; J<ihn R. Thain of 
 Drumblair. 
 
3 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 1 
 
 3 
 
 4 AiTDEKSON, Patkick, merchant in Dundee, and 
 tenant of the lanii of Ardestie in Forfarshire, 
 lately residing in King Street, Dundee, now de- 
 ceased. 
 
 AiTDBBSON, KoBEBT, innkeeper, Saracen's Head 
 Inn, Paisley. 
 
 Ajiderson, Thomas, road and railway contractor 
 at Friarscroft, in the parish of Dundonald. 
 
 7 Akdersot? & Cathcakt, merchants Dundee, and 
 William Anderson, and James Cathcart, both 
 merchants there, the individual partners of that 
 Company. 
 
 8 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Ajtdkrson, Jahes, merchant, Glasgow. 
 
 AxDERSox, James, cattle-dealer and lime-burner, 
 residing at Hilton, Invemss-shir©. 
 
 Anderson, John, jeweller, George Street, Edin- 
 burgh. 
 
 Anderson & Dvncanson, clothiers in Glasgow, 
 and John Anderson and Robert Duncanson, the 
 individual partners thereof, as partners and as 
 individuals. 
 
 Angus, Robert, leather-merchant, currier, and 
 trader in Perth. 
 
 Annand, Johbt, grain-dealer, shipowner, and fish- 
 curer, residing in Burghead. 
 
 Arbuckle, WiLLLVM and James, fleshers in Ayr, 
 and William Arbuckle, only surviving indivi- 
 dual partner of tliat Company, as a partner 
 thereof, and as an individual. 
 
 Archer, William, brewer and grocer. Blacks- 
 croft, Dundee. 
 
 Armstrong, John, & Co., merchants in Glasgow, 
 and WiUiam Kyle of Greenholm, Liddesdale, 
 by Langholm, as a partner of that Gjmpany, 
 and as an individual. 
 
 Arnot, David, ironmonger in Falkirk. 
 
 Bain, Robert Scobie, grocer and spirit-dealer, 
 Stirling. 
 
 Bain, William, brewer, deceased, lately residing 
 in the Haugh of Inverness. 
 
 Baird & Wallace, manufacturers, Paisloy, and 
 John Baird and James Wallace, manufacturers 
 there, the individual partners of that concern. 
 
 Balfovr, Thomas, flax-merchant in Edinburgh. 
 
 Date of Se- 
 questration. 
 
 July 29, 
 1841. 
 
 Nov. 1, 
 1841. 
 
 Sept. 28, 
 1841. 
 
 Mar. 11, 
 1840. 
 
 Nov. 1, 
 1841. 
 
 Nov. 20, 
 1840. 
 
 Nov. 16, 
 1841. 
 
 May 8, 
 1841. 
 
 May 6, 
 1840. 
 
 Mar. 3, 
 1842. 
 
 Jan. 8, 
 1842. 
 
 Aug.3,1842, 
 
 first dehv 
 
 July 25, 
 
 1842. 
 
 Sept. 2, 
 
 1840. 
 
 19 Ballingall, Miss Mary, lately residing in UpjK-r 
 Dean Terrace, Edinburgh, now deceased. 
 
 20, Ballingall, William, shipmaster in North Leith. 
 
 May 3, 1842, 
 
 first deliv, 
 
 May 2, 
 
 1842. 
 
 Jan. 26, 
 
 1842. 
 
 April 10, 
 1841. 
 
 July 30, 
 1841. 
 
 Dec. 4, 
 1841. 
 
 Sept. 10, 
 1842. 
 
 Feb. 4,1842, 
 
 first deliv. 
 
 Nov. 12, 
 
 1841. 
 
 Name and Designatfon 
 of Trustee. 
 
 William Johnston, accountant. 
 
 Glasgow. 
 
 John Thomson, accountant, 
 Inverness. 
 
 Jno. Green, accountant, Edin- 
 burgh. 
 
 John Kerr, writer in Dundee. 
 
 Peter White, accountant in 
 Glasgow. 
 
 Robert Anderson, mason in 
 Irvine. 
 
 Wm. Christie, banker, Dun- 
 dee. 
 
 Alexander Black, accountant 
 in Glasgow. 
 
 John Gilmour, S.S.C, Edin- 
 burgh. 
 
 Charles Kay, merchant in 
 Forres. 
 
 Alexander Ralston, farmer in 
 Dunduff. 
 
 David Hutcheson, grocer and 
 spirit-merchant in Dundee. 
 
 Thomas Lorimer, accountant 
 in Glasgow. 
 
 Thomas Buchanan Campbell, 
 metal-merchant in Edin- 
 burgh. 
 
 John Sawers, agent at Stir- 
 ling for the Edinburgh and 
 Leith Bank. 
 
 Hugh Bain, writer in Inver- 
 ness. 
 
 Archibald Hodge, accountant 
 in Paisley. 
 
 George Stodart, merchant in 
 Leith. 
 
 Wm. RolKTt Baillie, W.S. 
 
 Kenneth ^Lickeiuif, .uTount- 
 ant in Ivlinbni'ifli. 
 
 Names and Designations of 
 Comuiissioners. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 John Crum, merchant, Glasgow, (Jeorge Co- 
 ventry Dick, manufacturer there, and Jno. 
 Cochran, bleacher at Fereneze. 
 
 John MacKenzie, banker, Alexander Mac- 
 Tavish, solicitor, and Thomas Falconer, 
 solicitor, all in Inverness. 
 
 Thomas Milne, 7 South Frederick Street, 
 John Nicoll, writer, and Charles Mac- 
 Lean, grocer, Queensferry Street, all in 
 Edinburgh. 
 
 John Symers, banker in Dundee, Peter Dal- 
 gaims, merchant there, and William Cobb, 
 at Mains of Fintry. 
 
 Andrew Halley Hunter, coach-builder, Glas- 
 gow, David Fleming, confectioner in Pais- 
 ley, and Wilham Buchanan, Mrine mer- 
 chant in Glasgow. 
 
 John Allan, saddler in Irvine, John Ewen 
 Garven, timber-merchant there, and Ro- 
 bert Raybum, merchant, Glasgow, 
 
 James Kyd, provision-merchant, Dundee, 
 and David Cameron, shipmaster there. 
 
 Peter Reid, Archibald Galbraith, and Wm. 
 Balfour, all merchants in Glasgow. 
 
 Thomas Wright, tanner, Perth, James Mur- 
 doch, leather-merchant there, and Alex- 
 ander Boak, tanner and leather-merchant, 
 Edinburgh. 
 
 George Gill, farmer, Woodside, Peter Chry- 
 stall, Burghead, and Archd, Macpherson, 
 Roseisle Haugh. 
 
 James Pettigrew Wilson, Esq, of Polquharin, 
 Adam Blackwood, merchant in Ayr, and 
 Greo. Dunn, farmer in Blairstone Mains. 
 
 John Martin Banks, draper, Andrew Brown, 
 grocer, and David Wm. Baxter, baker, all 
 in Dundee. 
 
 Andrew Wingate, one of the partners of 
 Wingate, Son, & Co., merchants in Glas- 
 gow, William Thomson, commission-agent 
 there, and John Liddell, one of the part- 
 ners of Liddell, Reid, & Co., merchants 
 there. 
 
 Henry Aitken, wi-iter in Falku-k, John Ro- 
 bertson, writer in Edinburgh, and James 
 Cochrane, brassfounder there. 
 
 James M'Gibbon Main, grain-merchant, 
 James Chrystal, jun., wi-iter, and William 
 JafFrey, grocer and spirit-dealer, all in 
 Stirling. 
 
 James Macdonell, draper, Inverness, An- 
 drew Smith, draper there, and Donald 
 Eraser, jun., ironmonger there. 
 
 James Pollock, Archibald M'Nair, and Wil- 
 liam Philips, all merchants in Paisley. 
 
 David Thorn, John Lloyd, and James Eding- 
 ton, all merchants in Leith. 
 
 Cliarles Forbes, banker in Glasgow, and 
 Malcolm Sinclair, undertaker in Edin- 
 burgh. 
 
 William Robert Baillie, W.S. 
 
 £ 8. d. 
 583 17 11 
 
 15,038 3 3 
 
 eventually 
 
 4100 
 
 additional. 
 
 226 18 6 
 
 (See column 
 
 13,/; 
 
 719 16 8 
 
 191 16 6 
 
 16 7 
 
 1108 16 6 
 
 1069 14 2 
 
 225 8 11 
 
 1639 11 11 
 
 (See column 
 
 13, ,-.; 
 
 1577 15 
 
 436 9 
 
 138 4^ 
 
 None 
 
 14,099 12 10 
 
 1303 11 2 
 
 No Htatc by 
 bankrupt. 
 
 No st&ie 
 
 Amount 
 
 of 
 
 Funds realized 
 
 £ s. d. 
 398 4 3 
 
 619 10 
 
 175 6 5J 
 
 5418 1 IJ 
 
 477 13 3J 
 as at April 30, 
 1842. 
 
 Nil 
 
 10 5 
 
 755 13 8 
 
 1088 10 
 
 193 19 3 
 
 1758 6 10 
 
 55 18 
 
 178 
 
 10 5 7 
 
 73 2 9 
 
 (Sec column 
 13, n.) 
 
 10,004 6 6 
 
 681 8 
 
 None 
 
 54 8 6 
 
 (Sec column 
 13, V.) 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 Amountof debts 
 
 due by 
 the Bankrupt 
 
 £ .«. d. 
 3498 15 6 
 
 No scheme yet 
 prepared. 
 
 1802 9 
 
 3181 2 8J 
 
 (Sec column 
 
 13, p.) 
 
 1766 6 5 
 
 Claims admit- 
 
 ed ; rejected, 
 
 £80, 3s. 
 
 619 
 
 2226 6 1 
 
 2206 19 
 
 3351 7 
 
 2053 8 1^ 
 
 2557 7 8 
 
 (See column 
 
 13, j.; 
 
 1307 13 8 
 
 871 19 9 
 
 908 14 lOJ 
 
 (See column 
 13, o.) 
 
 88,818 10 2^ 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 None 
 
 69 19 6 
 
 None 
 
 Nil 
 
 None 
 
 None 
 
 None 
 
 9 14 6 
 
 None 
 
 None 
 
 None 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Without com- 
 position 
 
 Discharged 
 without compo- 
 sition 
 
 Undischarged 
 
 Undischarged 
 
 1627 16 7 
 
 695 16 8 
 
 (See column 
 13, IV.) 
 
 None 
 
 3 
 
 None 
 
 20 
 
 None 
 
 None 
 
 None 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 Undischai'ged 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 None 
 
 None 
 
 No composition 
 
 None offered 
 
 2s. per poimd ; 2d July 1842. 
 
 None 
 
 None 
 
 None 
 
 None 
 
 8s. per pound ; 4, 8, and 12 months from 
 9th June 1842 ; D. CuUcn, cabinet- 
 maker, Falkirk ; D. Black, portioner 
 there ; & Wm. Black, shopman there. 
 
 None 
 
 None offered 
 
 £ s. d. 
 
 (See column 
 
 13, a.) 
 
 None 
 
 (See column 
 13, 0.) 
 
 Dividend at 
 
 the rate of 
 
 20s. per 
 
 pound. 
 
 441 10 7 
 all paid 
 
 No funds 
 
 533 6 8 
 
 being4s.l0d 
 
 per pound, 
 
 and final. 
 
 4s. 6d. per 
 pound — the 
 whole divi- 
 dends paid 
 
 None de- 
 clared 
 
 10s. per 
 
 pound 
 
 paid 
 
 1278 13 101 
 
 None 
 
 98 1 6 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 £ .S-. d. 
 None 
 
 None paid 
 
 (.SV^ col. 
 13, d.) 
 
 44 2 1 
 
 270 18 076 4 11 
 
 20 
 to jvccount 
 
 42 
 
 54 6 5 
 
 None fixed 
 
 Lav Ex- 
 penses. 
 
 £ f>. d. 
 1 11 6 
 
 None paid 860 2 
 
 (Set col. 
 13, b.) 
 
 Miscel- 
 laneous. 
 
 None paid 
 
 at 30th 
 April last 
 
 27 7 
 
 48 16 6 
 
 43 14 5 
 
 None fixed 
 
 8 12 8 
 
 None 
 
 UndLschai-ged 
 
 Undischarged 
 
 None 
 
 None 
 
 (See column 
 13, p.) 
 
 {See column 
 13, t.) 
 
 {See column 34 
 13, «.) 
 
 None paid 
 or declared 
 
 (See col. 
 13, m.) 
 
 (See col. 
 13, q.) 
 
 £300 in- 
 clusive of 
 £20 as in- 
 terim-fac- 
 tor. 
 
 189 11 8 
 
 34 1 
 
 64 
 
 {See col. 
 13, k.) 
 
 26 14 11 
 
 1 
 
 None as 
 yet fixed 
 
 58 6 3 
 
 35 4 
 
 (See col. 
 13, T.) 
 
 87 15 1 
 
 (See col. 
 13, e.) 
 
 5 5 
 
 Additional information cootaiued in ih* 
 Retumi>. 
 
 a None paid — owing to certain <iue»tiuo4 I 
 tween the cretlitors being still un«rttlc<J. 
 
 6 This sum is composed of interest un herit- 
 able debts, assessments an<l taies, irr- 
 vants' wages, and other prefer&hle rlaini-, 
 and incidental expenses. 
 
 e No dividend — the fuuda realiii-U D<>t kuS- 
 cient to par preferable claims and rx {lea- 
 ses. 
 
 d £40, 10s., including X'lU. 10*. »■ inuritu- < 
 factor. The estate is due the trntrer up- 
 wards of X""J.». 
 
 {See col. 
 13, A.) 
 
 171 6 1 
 
 36 15 1 
 
 15 12 5 
 
 {See col. 
 13, /.) 
 
 23 1 6h 
 
 12 19 6 
 
 24 17 7 
 
 (See col. 
 13, *.) 
 
 362 15 9 
 
 59 19 10 
 lo 14 
 
 None paid 
 
 e" Rent paid to landlord-, 
 
 Servants' Wa;;«-s, ... 
 
 Vahiation and othiT < x{>en»e», 
 including £4 advanced to 
 bankrupt to couiplcte an 
 order, ... 
 
 £90 • t 
 3 l« • 
 
 27 S • 
 
 £119 1» • 
 
 /The bankrupt Wing dea«i at the time vt 
 the Beque!>tration of his estate, thert* it 
 no state by him ; l>ut so far as known, at 
 the date <'f the sequestration, the amuvBt 
 was £:{3U3, 12s. 9d. 
 
 This is the amount already ranked. There 
 are other debts, the amount of wh^^h lu» 
 not yet been a8certajne«l. 
 
 h £124 : 1*2 : 4, viz. rcnt«, taxes, and serraBU* 
 
 wages. 
 
 i The bankrupt absconde<l and never gmrt ap 
 any state. The funds in state in»le my by 
 trustee, after dtilucting heritable debt*, 
 &.C., are staU-d at £574, 13s. 3|d. 
 
 j The bankrupt absconde«l and left no 
 other than a statt-meiit exhibite-1 hx 
 at a u!ceiin;Lj of bis creditors prior to se- 
 questration, and found atitoag his papcvm, 
 wherein his ordinary debts are stMed at 
 £452, 3s. (m1. 
 
 k None paid, except £dinbun;h aifent's ar- 
 count in taking out !st-<]aestrati<>a, £!♦, 
 lUs. Gd. 
 
 I £29, 17s., including £10, 19s. Cd. 
 
 m £10, 10s. as interim-factor, and £3, Ss. ) 
 trustee. 
 
 n In last Return, Oct. 1841, 
 Realized since. 
 
 £496 II 9 
 2^ 5 9 
 
 £.521 17 C 
 
 o In last Return, debts claimed, October 
 1841, £798, 14s. Ud. 
 
 Only ranked, - - £33S S 
 
 Contingent, - - - 18 • 
 
 Preferable, - - - 57 IC C 
 
 £41S 17 • 
 
 p In last Return, Oct. 1841, £300. Total 
 dividends paid and unpaid, October IS4t, 
 £35«, Os., 6d. 
 
 q In last Return, Oct. 1841, 
 Since paid, - . - 
 
 r In last Return, Oct. 1841, 
 Paid since, 
 
 s In last Return, Oct. 1841. 
 Paid since. 
 
 £21 17 
 10 • 
 
 £31 i: o 
 
 • X2B lo 
 SO 17 
 
 £4» 7 C 
 
 £13 4 • 
 5 13 • 
 
 £18 17 • 
 
 37 2 10 
 
 12 6 
 
 t Paid by trustee, first divi<iend of Is id. per 
 pound, second dividend. 5d. per ptund. 
 Due by trustee on 2d I)eceniber next, a 
 third and final dividend of 2d. 7-&ths per 
 pound ; in all, 2s. 7-8ths. 
 
 u £578, 1 7s. 2d. divided and paid, being Ss. 
 
 per pound. 
 
 V The funds consist of houses in Leith and 
 Newburgh, which are not yet sold; but 
 have been valued at - ' L.385 
 
 310 
 
 L.693 O 
 
 w L.I3C8, 1 Is. 3d., the only debt rankt^l. Pre- 
 ferable and paid, L.58, 16s. 
 
 B 
 
2 
 
 3 
 
 SCOTTISH MERCANTILE SOCITEY'S 
 4 5 6 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Bannatynk, AhEXAHDER, grain-merchant in Glas- 
 gow- 
 
 Barclay, John, farmer and grain-dealer at Dal- 
 churla, near Crieff. 
 
 B AULAS, Alexander, writer in Glasgow, deceased. 
 
 B.iRLAS, George, merchant and manufartnrer in 
 Gla.«gow. 
 
 Barr, Peter and Joiix, victuallers, giain-dealere, 
 and merchants, Glasgow. 
 
 Baxter, A. G., & J., saddlers, harness-makers, 
 and merchants in Gla^Jgow, and Alexander 
 Gleig Baxter, one the individual pailners of 
 that Company. 
 
 Baxter, James, late manufacturer in Dundee, de- 
 ceased. 
 
 Baxter, James, farmer and distiller at Currylea, 
 parish of Auchtergavin. 
 
 Bayne, Wm., merchant in Glasgow. 
 
 Begg Brothers & Compaxt, grocers and spirit- 
 merchants in Dundee, and Charles Begg, gro- 
 cer and spirit-merchant in Dimdee, as a part- 
 ner of the said Company of Begg Brothers and 
 Company, and as an individual. 
 
 Bell, George Fextox, late merchant in Dundee, 
 now re-^idiug in Union Street there. 
 
 Bell, Ja.ues, smitli, at Abbey Hill, Edinburgh, 
 deceased. 
 
 Bell, James, Esq. of Ninewar, sheriff-clerk of 
 BorwicL>hire, lately residing at Dunso, now de- 
 ceased. 
 
 Bell, Joit.v, late wig-maker in Dimdt>e, now <lt'- 
 ceased. 
 
 Bell, Peter, wine and spirit merchant in Dun- 
 dee. 
 
 Bell, Wm., ironmonger and jeweller in Greenock. 
 
 Benson, Duncan, dock-merchant in Glasgow. 
 
 Date of Se- 
 questration. 
 
 Dec. 24, 
 1841. 
 
 May 16, 
 1842; first 
 deliv. May 
 
 5, 1842. 
 
 Nov. 28, 
 
 laii. 
 
 May 8, 
 1841. 
 
 June 23, 
 l&il. 
 
 May 30, 
 \M2. 
 
 June 23, 
 1842 ; first 
 deliv. Jan. 
 
 19, 1842. 
 
 July 15, 
 
 1841; first 
 
 deliv. July 
 
 12, 1841. 
 
 Dec. 16, 
 1840. 
 
 June 7, 
 1842. 
 
 18 Bentlt, Wm., & Comp.vjo", merchants and cotton- 
 brokers, Glasgow, and William Bently, the sole 
 partner of that Company. 
 
 19 
 
 20 
 
 Benton, John, of Thorax, grain merchant and in- 
 surance broker, residing at Corsiestone, in the 
 parish of Huntly, and comity of Aberdeen. 
 
 Berrie, M. & J., merchants in Dundee, and 
 bleachers at Midmill, near Dundee, as a Com- 
 pany, and Miller Berrie and James Berrie, as 
 partners thereof, and as individuals. 
 
 Dec. 30, 
 1839. 
 
 Jan. 29, 
 1841; first 
 deliv. July 
 
 31, 1840. 
 
 Feb. 4, 
 1842. 
 
 Jan. 9, 
 
 1841 ; first 
 
 deliv. Oct. 
 
 27, \M0. 
 
 Sept. 5, 
 
 1840. 
 
 Mar. 17, 
 1842. 
 
 Oct. 11, 
 1842. 
 
 Aug. 16, 
 1841. 
 
 July 22, 
 1&42. 
 
 Nov. 19, 
 1839. 
 
 Name and Designation 
 of Trustee. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 David Sim, farmer, at Lead- 
 machany. 
 
 Allan Cuthbertson, account- 
 ant in Glasgow. 
 
 William Auld, accountant in 
 Glasgow, 
 
 William Auld, accountant in 
 Glasgow. 
 
 James Brown, accountant in 
 Glasjiow. 
 
 Alexander Moncur, manufac- 
 turer, Dundee. 
 
 TIios. Oerk, maltster, Bridge- 
 end of Perth. 
 
 Wm. Johnston, accountant in 
 Glasgow, 
 
 Andrew Brown, grocer in 
 Dimdee. 
 
 Names and Designations of 
 Commissioners. 
 
 John Sturrock, jim., writer in 
 Dundee. 
 
 Donald Smith Peddie, accoun- 
 tant in Edinburgh. 
 
 Patrick Home, writer, Dunse. 
 
 John Ogilvie, writer in Dun- 
 dec. 
 
 George Alexander, agent in 
 Dundee. 
 
 Andrew MacEwan, account- 
 ant in Glasgow. 
 
 No ti-ustee yet elected, 
 
 Greorge Ord, accountant in 
 Glasgow. 
 
 James Bremner, surgeon in 
 Huntly. 
 
 John Laing, merchant in 
 Dundee. 
 
 Henry Brock, Henry Paul, and Robert Sal- 
 mond, all bankers in Glasgow. 
 
 Wm. Brown, writer in Crieff, John M'Leish, 
 banker there, and James Steven, mer- 
 chant in Muthill. 
 
 Peter White, accountant in Glasgow, Hugh 
 Harvey, wright and joiner there, and Jas, 
 Ritchie, writer there. 
 
 Peter Clouston, insurance-broker in Glasgow, 
 John Sands, measurer tliere, aud Matthew 
 Walker, wi-iter there. 
 
 Donald Smitli, manager. Western Bank, 
 Andrew Jackson, grain-merchant, and 
 George Cairns, grain-merchant, all in 
 Glasgow. 
 
 Hugh Stevenson, writer, James Muirhead, 
 leather-merchant and currier, and Wm. 
 Mitchell, leather-merchant, all in GLis- 
 gow. 
 
 John Gorrel Baxter, merchant, (of Baxter 
 Brothers & Co., merchants), David Pit- 
 cairn, mercliant, (of David Martin & Co., 
 merchants), and Wm, Small, merchant, 
 all in Dundee. 
 
 Thomas Thomson, merchant, Bridgend of 
 Perth, Robert Greig, merchant, Perth, 
 and Peter Shepherd, maltster, Bankfoot. 
 
 Geor.Te Dick, lime and stone merchant in 
 Glasgow, and ITiomas Kennedy and Sam. 
 Stein, both merchants there. 
 
 Robert Eas.son, grocer, Jonathan Smith, 
 shipowner, and Samuel Cowley Thomson, 
 agent, all in Dundee. 
 
 Alexander Mills, merchant, Alexander Low, 
 (of Andrew Low &. Son, flax-spinnei>), 
 and Berwick RoUo, merchant, all in Dun- 
 dee. 
 
 Edward M'Millan, S.S.C, and James Ped- 
 die, jun., W.S., Edinburgh. 
 
 James Brown, printer, Andrew Paxton, 
 tinsmith, and James Cunninghuni, writer, 
 all in Dunse. 
 
 Robert Stirling, merchant in Dundee, the 
 only creditor who has «'laime<^l to be rank- 
 ed. 
 
 James Ramsay, merchant, John (;nnning- 
 ham, wine merehant, and John Hender- 
 son, agent, all in Dimdee. 
 
 Edward Railton, writer in Glas<row, Wm. 
 Steele, jun., writer there, and Patrick 
 Cowan, banker in Ayr. 
 
 No commissioners yet chosen. 
 
 Andrew Young, commission-agent, RoK^rt 
 Baird, jun., writer, and David Crichton 
 Rait, jeweller, all in Glasgow. 
 
 David Mnnro, a<lvocate in Aberdeen, Alex. 
 Grordon of Littletolli, and Alex. Barclay, 
 farmer, Binhall. 
 
 John Symers, banker in Dundee, William 
 Boyack and Peter Kinmond, both mer- 
 chants in Dundee, 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 2696 12 7 
 
 (See column 
 13, a.) 
 
 U 1 2 
 
 4027 19 1 
 
 738 2 2 
 
 1720 6 
 
 1419 16 8 
 
 637 13 
 
 Amount 
 
 of 
 
 Funds realized, 
 
 £ », d. 
 662 12 7 
 
 None 
 
 3351 13 11 
 
 77 
 
 20 
 
 427 18 1 
 
 1514 1 11 
 
 660 17 9 
 
 319 7 1 
 
 790 16 8 
 
 1522 16 
 
 Securities not 
 
 deducted 
 
 640 7 10^ 
 
 330 
 
 535 18 3 
 
 669 14 
 
 No state yet 
 given up by 
 
 banknipt 
 27W 19 10 
 
 1582 8 lOf 
 
 5850 2 10 
 
 740 7 
 
 150 1 11 
 
 348 13 2 
 
 None 
 
 463 16 10 
 
 No fimds yet 
 realized 
 
 2243 1 4 
 
 •40 1 7i 
 
 1597 3 7 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 10 
 
 11 
 
 12 
 
 1 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 16 
 16 
 
 17 
 18 
 
 19 
 
 20 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 £ *. d. 
 57,419 11 5 
 
 2202 14 OJ 
 
 13,052 12 9 
 (See column 
 13, h.) 
 
 2800 
 
 2605 11 
 
 943 16 1 
 
 2741 12 6 
 
 9570 3 10 
 
 1353 12 1 
 
 8797 6 6 
 
 585 
 
 2093 18 2.\ 
 
 409 6 4' 
 
 1135 9 4 
 
 2425 11 3 
 
 591 4 8 
 
 27,801 9 10 
 
 5285 2 8 
 
 Repoited by 
 
 bankrupts at 
 
 17,229 12 7 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ *. d. 
 None 
 
 Nil 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 Nothuig 
 
 No allow- 
 ance 
 
 Nothing 
 
 None 
 
 None 
 
 None 
 
 No allow- 
 ance 
 
 6 2 
 
 Nil 
 
 Discharge on 
 Composition, or 
 without Compo' 
 sition. 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 ^liller Berrie 
 
 discharged 
 without compo- 
 sition ; James 
 Berrie undis- 
 charged. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 None 
 
 No composition 
 
 None 
 
 None 
 
 2s. 6d. per pound ; eight days after ap- 
 proval ; John Brown, manufacturer, 
 
 Glasgow. 
 
 None 
 
 None offered 
 
 None 
 
 None 
 
 None 
 
 None 
 None 
 
 None offered 
 
 13 
 
 £ s. 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 CommiBsion 
 
 d. £ s. d. 
 None 
 
 No dividend 
 
 1986 12 2 
 
 Not ascer- 
 tained 
 
 300 
 
 None 
 
 No dividend 
 
 None 
 
 None 
 
 A dividend 
 
 of Is. 6d. per 
 
 pound has 
 
 been paid 
 
 None paid 
 
 314 1 8 
 
 None 
 
 283 17 6 
 
 None 
 
 Is. 4d. paid 
 or set aside, 
 1607 9 7 
 
 None de- 
 clared. 
 
 £ s. d. 
 34 18 
 
 54 
 
 391 19 8 
 
 Not fixed 
 
 Not fixed 
 
 Not fixed 
 
 Not fixed 
 
 Not fixed 
 
 42 
 
 Not fixed 
 
 15 15 
 
 14 12 4 
 
 17 8 
 
 None 
 
 23 3 9 
 
 None 
 
 112 3 1 
 
 None fixed 
 
 Law 
 Expenses. 
 
 57 16 4 
 
 Not ascer- 
 tained 
 
 Not ascer- 
 tained 
 
 34 19 11 
 
 20 
 
 Not ascer- 
 tained 
 
 10 7 2 
 
 Not ascer- 
 tained 
 
 (See col. 
 13, c.) 
 
 None paid 
 
 12 3 10 
 
 42 5 7 
 
 Amount 
 
 paid 
 54 1 71 
 
 12 
 
 180 
 
 37 10 2 
 
 56 14 7 
 
 Miscel- 
 laneous. 
 
 Additional infurmstion cQotaiueU in the 
 Returns. 
 
 £ s. d. 
 
 49 6 4 
 
 3 6 6 
 
 2 12 6 
 
 4 5 4 
 
 Rent, £33, 
 incidental 
 expenses, 
 
 £6, 10s. 9d 
 
 (See col. 
 
 13, d.; 
 
 180 7 10 
 
 12 9 10 
 
 a L.924, 78. Cd. The bankrupt absconded, 
 and this state made up by interim-factor. 
 
 6 Of this sum L.495, 16c. lid. were prefer- 
 able debts, and paid in full. 
 
 c L.IO, 148. 4d., expenses of taking oat and 
 obtaining sequestration. 
 
 d The expenses incurred subsequent to the 
 election of the interim-factor, may b« 
 stated at about L.4U. 
 
 99 9 1 
 
 3 
 
 (See col. 
 
 13, ..; 
 
 20 7 
 
 3 3 
 
 « Feu-Juties, arrears of taxes, ic, L.228, lis. 
 
 2id. 
 
3 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 4 6 6 
 
 RECORD OF SEQUESTRATIONS. 
 
 6 
 
 8 
 
 9 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 BiRRELL, CiiAS., Spirit-dealer aiid nianiitacturer, 
 Cupar- Fife. 
 
 BissET, .Tv.MEs, confectioner, lately residing; in 
 Si'hiMjUiill of Aberdeen, now deceased. 
 
 BissBT, Thomas & George, ST^c^rs in Edinburgh, 
 carrying on business in Edinburgh and Cupar- 
 Fife, and Thomas Bisset and George Bisset, 
 the imlividiKil paitners of that Company. 
 
 4 Black, Archibalu, merchant in Glasgow, 
 
 5 Black, David, tenant of Broomfielil, grazier and 
 cattle-dealer, residing at Barrelwell in the parish 
 of Brechin. 
 
 Black, James, fixrmer and distiller, residing at 
 Barrelwell. in the jiari>h of Brechin. 
 
 Black, John", manufacturer iu Glasgow. 
 
 Bi.vcKi.AW, .roiiN, fiinner and cattle-doaUr in 
 Dnuncniil, pari>h of Durrisdeer, and county of 
 Dumfries. 
 
 Blair, Charles, merchant, Dunkold, in the coun- 
 ty of Perth. 
 
 Date of Se- 
 (juestration. 
 
 10 Blair, John, uicrchant in Diuikeld, deceased. 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 Blyth, Robert Brittaix, merchant and commis- 
 sion a^ent in Edinburgh. 
 
 Bogle, Forrester, & Co., merchants and clothiers 
 in Glasgow, as a Company, and Gabriel Walker 
 and John Forrester, merchants and clothiers in 
 Glasgow, the individual partners of that Com- 
 pany, a« partners thereof, and as individuals. 
 
 BoxNF.LLA, Jame.s, luorchaut and flax-dresser in 
 Dundee. 
 
 BoRRENST'.,iN & Xeilsox, publishers, bn.ikseliers, 
 and biHikliir.ders in Glasgow, and David Aaron- 
 son Bi>rren>ti'in, ar.d John Neilson, publishers, 
 booksellers, and bookbinders in Glasgow, part- 
 ners of saitl Company, and as individuals. 
 
 Borrif:, Peter, & ('o., engine-makers, f,unders, 
 and ])rass and iron-merchnnts at Dumle.' and 
 Broughty-ferry. 
 
 Peter Borrie, engineer in Dundee. 
 
 Wm. Essox, engineer in Diuidee. 
 
 BorsiE, Andrew, writer, commission-agent, and 
 sometime a potattie-merchant in St Andrews. 
 
 BowDKX, Wm., innkeeper and spirit-dealer at 
 Jock's Lixlge, near Edinburgh. 
 
 Bowes, Robert, jun., cabinet-maker and glazier 
 in Glasgow. 
 
 Boyack, Wm., flax-spinner and merchant, Dundee, 
 and Charles Carmicb.ael, engineer, Dimdee, a- 
 ct>-partners in ti-aile, cari-ying on business as 
 flax-spinners and merchants in Dundee, and 
 the said Charles Cannichael, as n partner there- 
 of, and as an individual. 
 
 Nov. 8, 
 1841. 
 
 Jan. 5, 1841 
 
 first deliv., 
 
 Nov. 9,1840. 
 
 Mar. 14, 
 
 1842. 
 
 Jan. 26, 
 1842. 
 
 April 25, 
 1842. 
 
 April 22, 
 1842. 
 
 March 7, 
 1842. 
 
 July 5, 
 1841. 
 
 Aug. 20, 
 1840. 
 
 Aug. 20, 
 1840. 
 
 Aug. 13, 
 1840. 
 
 Sept. 28, 
 1842. 
 
 July 9, 
 1840. 
 
 May 2, 
 1842. 
 
 July 27, 
 1842. 
 
 Do. 
 
 Do. 
 
 July 11, 
 1842. 
 
 Feb. 29, 
 1840. 
 
 June 30, 
 1842. 
 
 Oct. 11, 
 1841; fii-st 
 leliv. Sept. 
 
 14, 1841. 
 
 Name and Designation of 
 Trustee. 
 
 Wm. Mitchell, writer, Cupar. 
 
 James M'llardy, advocate in 
 Aberdeen. 
 
 David Smith, merchant and 
 conmiission-agent in Edin- 
 burgh. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 David Guthne, jun., mer- 
 chant in Brechin. 
 
 James Speid, writer, Brechin. 
 
 James M'Clelland, accountant 
 in Glasgow. 
 
 James Harper, Locherben. 
 
 .Tames Gourlay, accountant in 
 Glasgow. 
 
 James Gourlav, accountant in 
 Glassxow. 
 
 James Butler Gallie, metal- 
 merchant iu Edinburgh. 
 
 William Johnston, accountant 
 in Glasgow. 
 
 Names and Designations of 
 Commissioners. 
 
 William Myles, accountant in 
 Dundee. 
 
 Robert Weii-, stationer, Glas- 
 gow. 
 
 Archibald Borthwick, account- 
 ant, Edinburgh. 
 
 Do. 
 
 Do. 
 
 William Crockatt, merchant 
 in Dimdee. 
 
 John Amot, merchant, Edin- 
 burgh. 
 
 Thomas Brown, timber-mer- 
 chant in Gl:i*gow. 
 
 Charles Johnston, merchant in 
 Dundee. 
 
 James Thomson, writer, Cupar, William 
 Drummond, banker there, and Andrew 
 Currie, merchant, Kirkaldy. 
 
 George Walker, plasterer, William Murray, 
 builder, an<l William Robison, advocate, 
 all in Aberdeen, 
 
 Grierson Mitchell, candle-maker, John Tay- 
 lor, candle-maker, and John Robertson, 
 sohcitor, all in Edinburgh. 
 
 Arch. Reid Henderson, accountant, George 
 Douglas, merchant, and John Wilkie, 
 wTiter, all in Glasgow. 
 
 James Mustard, farmer at Leuchland, David 
 Robertson, farmer at Westside of Edzell, 
 and Walter Ogilvy, baker in Brechin. 
 
 James Mustard, tenant in Leuchland, Robt. 
 Adamson, tenant in Middle Drums, and 
 David Guthrie, provost of Brechin. 
 
 James Black, sen., Wm. Gemmell, and Wm. 
 Blackwood, all merchants in Glasgow. 
 
 Rev. David Brown, in Gallowberry, George 
 Lorimer in Drumcork, and James Gi^acie, 
 in Carron Mill. 
 
 Rol)ert Menzies, agent at Dunkeld for the 
 Conmiercial Bank of Scotland, Alexander 
 Connacher, accountant in the Commercial 
 Bank, Dunkeld, and James Brodie, cabinet- 
 maker, Dunkeld. 
 
 Robert Menzies, agent at Dunkeld for the 
 Conmiercial Bank of Scotland, Robt. Greig, 
 merchant in Perth, and James Brodie, 
 cabinet-maker in Dunkeld. 
 
 Charles James Bancks and William David- 
 son, both iroimiongei-s, Edinburgh, and 
 Jolm Wallace, coppersmith, Leith. 
 
 William Balfour, John Gilmour, Alexander 
 Collie, meichants, all in Glasgow. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ 9. d. 
 168 19 10^ 
 
 (See column 
 13, a.) 
 
 609 
 
 (See column 
 13. rf.) 
 
 1190 8 1 
 
 (See column 
 13, e.) 
 
 3778 14 6 
 686 1 
 
 2956 4 5^ 
 
 Andrew Willison, William Kerr, aiid Thomas 
 Davidson, all wi-iters in Dundee. 
 
 William Gilmour, writer, Thomas Lorimer, 
 accountant, and John Morrison, bookseller, 
 all in Glasgow. 
 
 Patrick Himter Thoms, banker, John Bower 
 Rattniy, merchant, and Robert Davidson, 
 iron-merchant, all in Dimdee. 
 
 Bo. 
 
 Do. 
 
 Thomas Wallace, writer, Walter Fogo Ire- 
 land, banker, and Walter Walker, banker, 
 all in St Andrews. 
 
 Robert Cramond Young, brewer, Edinburgh, 
 James Grandison Barr, S.S.C, there, and 
 John Armstrong, merchant in Leith. 
 
 John Pollok, merchant, George Robertson, 
 iron-merchant, and John Edmondston, ge- 
 neral ironmonger, Glasgow. 
 
 William Mason, merchant, Dundee, and 
 Andrew Roxburgh, merchant there. 
 
 2479 17 6 
 
 1699 12 3 
 
 2357 4 
 
 (See column 
 2000 
 
 58,547 9 3h 
 
 (See rohimn 
 13, m.) 
 
 100 
 74 5 9^ 
 
 447 6 11 
 
 343 8 11 
 
 601 17 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. d. 
 None 
 
 312 15 
 
 451 
 
 208 10 3 
 
 243 14 5J 
 
 79 1^ 
 
 1306 17 
 
 556 17 6 
 
 2380 12 7| 
 
 2663 5 9 
 
 1071 17 
 
 Nil 
 
 356 5 
 
 None 
 
 Nil 
 
 Nil 
 
 Nil 
 
 Period for 
 
 auditing not 
 
 an-ived. 
 
 116 10 6 
 
 34 3 4 
 
 593 18 6 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amoant of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 Discharge on 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information contained in the 
 
 
 
 1 
 
 
 to 
 Bankrupt. 
 
 without Compo- 
 sition. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 Returns. 
 
 
 £ s. d. 
 
 £ s. d. 
 
 
 
 £ s. d. 
 
 £ 8. d. 
 
 £ s. d. 
 
 £ s. d. 
 
 
 1 
 
 701 6 6 
 
 None 
 
 Discharged on 
 composition 
 
 3s. 6d. per pound ; three months after 
 date of discharge, viz., April 1842 ; 
 John Bonthron, wright, Moonzie. 
 
 
 1 2 4 
 
 25 5 1 
 
 None 
 
 
 2 
 
 
 
 
 
 248 11 7 
 
 15 12 9 
 
 43 1 6 
 
 5 9 2 
 
 a The estate was ee<juestrate<i after the bank- 
 
 
 
 
 
 (See column 
 13, b.) 
 
 
 
 
 rupt's death, but the estate, at the electiuo 
 
 
 . 
 
 
 
 
 
 
 
 of the trustee, uab valued at L30.">. 
 
 3 
 
 2863 
 
 Nothing 
 
 Undischarged 
 
 None 
 
 None de- 
 
 Not fixed 
 
 60 
 
 (See col. 
 
 6 Us. lOd. per pound. reportc-«l in 1U41 a« 
 unpaid, now all paid : and as the estate in ! 
 
 
 
 
 
 clared. 
 
 
 
 13, c.) 
 
 fully wound up, in> farther return will 1m- I 
 
 
 
 
 
 » 
 
 
 
 
 
 made. 
 
 c Not yet ascertained, but prubable autuunt ' 
 reckoned about L.80. 
 
 4 
 
 9534 1 11 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 41 13 9 
 
 6 14 8 
 
 •I L.2,45'.>, .'>s., alniobt cutircly talauon otfv- 
 reign consignments. 
 
 5 
 
 3087 9 6 
 
 24 3 
 
 Undischarged 
 
 None 
 
 None de- 
 
 None yet 
 
 12 5 11 
 
 4 11 6 
 
 
 
 
 o 
 
 
 clared 
 
 allowed 
 
 
 
 
 6 
 
 6197 9 4J 
 
 Allowed to 
 
 Undischarged 
 
 None offered 
 
 
 Not fixed 
 
 70 18 9 
 
 599 5 4 
 
 e L.1820, 18s. C4I., besides right t.. a liferrnt 
 
 per bankrupt's 
 
 retain dairy 
 produce 
 
 O 
 
 
 
 
 
 
 lease, on which no value is put in the >tate, 
 but it is worth a considerable sum. 
 
 
 state 
 
 
 
 
 
 
 
 
 7 
 
 7418 7 
 
 No allow- 
 
 Discharged 
 
 • •• 
 
 No dividend 
 
 Not fixed 
 
 Not a.scer- 
 
 1115:7:11.^ 
 
 
 
 ance 
 
 without compo- 
 
 
 
 
 tained 
 
 
 
 
 
 
 sition 
 
 
 
 
 
 
 
 8 
 
 3121 19 6i 
 
 18 18 
 
 ... 
 
 • •• 
 
 (See column 
 
 25 
 
 28 15 7 
 
 61 5 11?, 
 
 /No funds — the preferable debts amount to 
 
 
 
 
 
 13,/.) 
 
 
 
 
 L.4U5, «s. yd. 
 
 g 
 
 5945 5 15 
 
 27 1 
 
 Discharged 
 
 No composition offered 
 
 (See column 
 
 63 1 6 
 
 51 12 6 
 
 199 10 n 
 
 p 48. per pound on 20th April 1841 : and 2«. 
 
 t7 
 
 •♦ 
 
 
 without compo- 
 sition. 
 
 
 13, g.) 
 
 
 
 
 3d. per pound on 2(»th August 1841. 
 
 10 
 
 6408 9 41 
 
 28 18 
 
 Undischarged 
 
 None 
 
 (See column 
 13, h.) 
 
 80 
 
 56 13 n 
 
 169 11 2^ 
 
 A 3s. per pound, payable 20th .\pril 1841; 
 and 28. 3<1. per poimd on 2«»th .\u<;uKt 
 
 
 
 
 
 
 
 
 
 1841. 
 
 11 
 
 6803 16 
 
 36 
 
 Undischarged 
 
 None 
 
 (See column 
 13, .-.) 
 
 63 5 6 
 
 149 14 9 
 
 148 1 9 
 
 i Dividend paid, L.131, 168. Cd. : unpaid. 
 L.205, 13s. 2d. 
 
 12 
 
 3450 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 None 
 
 
 
 13 
 
 (See column 
 13, k.) 
 
 None 
 
 Undischarged 
 
 None. 
 
 ... 
 
 Not fixed 
 
 None paid, 
 estimated 
 at £60. 
 
 254 19 7^ 
 
 ./ The bankrupt absconded, and never gave 
 up any state. The fimds in state ma<ie up 
 by the trustee, stated at L.H;:>, l.'»s. 
 
 14 
 
 7000 
 
 (See rol. 
 13, 1.) 
 
 Undischarged 
 
 None 
 
 ... 
 
 None paid 
 
 None paid 
 
 None paid 
 
 t The bankrupt absrond<>d and left no sute. 
 The debts in state, made up bv the trus- 
 
 
 
 
 
 
 
 
 
 tee, sUted at L.2004, 2s. H»d. 
 
 
 
 
 
 
 
 
 
 
 / L.l, Is. per week to each of the bankrupta; 
 
 
 
 
 
 
 
 
 
 
 ._; in all, L.8, Ha. 
 
 15 
 
 38,970 4 8 
 
 ... 
 
 Undischarged 
 
 None offered 
 
 None de- 
 clared 
 
 Not fixed 
 
 None 
 
 None 
 
 
 
 50 13 9 
 
 Nil 
 
 Undischarged 
 
 Do. 
 
 Do 
 
 Do 
 
 Do 
 
 Do 
 
 m No separate state from that of Peter Borrie 
 & Co. given up. 
 
 
 Nil 
 
 (See col. 
 13, n.) 
 
 Undischarged 
 
 Do. 
 
 Do 
 
 m 
 
 Do 
 
 Do 
 
 n L.2, 28. weekly, for three months fn.m date 
 of sequestration. 
 
 16 
 
 5706 2 7^ 
 
 £1, 10s. 
 per week 
 for three 
 
 
 ■ • ■ 
 
 ... 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 
 
 
 
 months 
 
 
 
 
 
 
 
 
 17 
 
 {Sec column 
 13, 0.) 
 
 Nothing 
 
 Undischarged 
 
 Is. per pound offered, but rejected. 
 
 No dividend 
 
 6 19 2 
 3 10 
 
 40 8 G 
 12 16 11 
 
 ... 
 
 L. 113.5, 10s. preferable on uecurity nver 
 houses, &c. ; and L.721, Oa. 2<i., onlinary 
 claims. 
 The value of the prf>perty. on which the 
 
 
 10 
 
 53 5 5 
 
 18 
 
 515 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Supposed 
 alxtut £35 
 
 ... 
 
 foregoing sum of L.l 135, lOs. is secure«l, is 
 not noticed in the list of assets given iu by 
 the bankrupt; but it is not :iiitici|>ate«l 
 that there will bo any reverniou .nfter j»ay- 
 ing heritable debt. 
 
 19 
 
 3343 7 7 
 
 None 
 
 Undischarged 
 
 , 
 
 None paid 
 
 29 14 
 
 73 15 1 
 
 
 • 
 
 c 
 
6 
 
 NAME AND DESIGNATION OP 
 BANKRUPT. 
 
 1 Boyd, Thomas, & Co., manufacturers in Paisley, 
 and Thomas Boyd, manufacturer there, the only 
 individual partner of that Company, as a partner 
 tliereof, and as an individual. 
 
 Boyd, William, sometime merchant, now carrier 
 in Saltcoats. 
 
 3 
 
 Date of Se- 
 questration. 
 
 Sept. 6, 
 1842. 
 
 May 20, 
 l&i2. 
 
 Braht>, Robert, formerly residing at Guillyhill, in May 3, 1841; 
 the parish of Holywood, thereafter at Dalniacad- 
 der, in the parish of Applegarth, and county of 
 Dumfries, now deceased. 
 
 Braat), William, lately residing at Dalmacadder, 
 in the parish of Applegarth, and county of Dum- 
 fries, now deceased. 
 
 BRZMirEB, John, manufacturer in Kirkaldy. 
 
 Bricknal, Axdrew, merchant and clothier in 
 Dundee. 
 
 Brock, William, starch-manufacturer, Renfrew, 
 and one of the partners of the firm of John Ross 
 & Co., gingham and pullicate-manufacturers in 
 Glasgow. 
 
 8 Brooks, William, paper-manufarturer, St Leo- 
 nard's Mill, Lasswade, county of Edinburgh. 
 
 9 Broom, Alex., draper in Glasgow. 
 
 10| Brough, Robert, late merchant in Dundee, de- 
 ceased, one of the partners of the firm of William 
 ITalley & Co., merchants there, as a partner of 
 that Company, and as an individual. 
 
 11 Brown, Alex., ironmonger, smith, and tinplate- 
 worker in Gla^jrow. 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Brown & Allan, machine-makers and mill-spinners 
 in Dimdee, and John Brown, machine-maker and 
 mill-spinner there, presently resiilinw in the king- 
 dom of the Netherlands, or elstwherf fuith of 
 Scotland, and .rames Allan, als<j machine-maker 
 and mill-spinner in Dnulee, and presently resid- 
 ing there, the individual partners of said Company. 
 
 Brown, James, jun,, manufacturer in Lillybank, 
 Dundee. 
 
 Brown & Mirdoch, manufacturers, Bannocklmrn, 
 and James Brown and Alexander Murdoch, part- 
 ners of that finn, as individuals. 
 
 Brown, Peter, & Co., merchants and coniinission- 
 agents in Glasgow, and Peter Brown and James 
 Allan, the individual partners of that Company, 
 and as individuals. 
 
 Brown, Wilu.vm, messenger-at-arms and comniLs- 
 .sion-agent in Airdrie, as an individual, and as a 
 partner of the finn of Rankin & Brown, some- 
 time carrying on business in Airdrie under the 
 firm of Rankin & Brown, commission-agents and 
 contractors there, and as a partner of the finn of 
 Brown & Pritchard, sometime carrying on bu.si- 
 ness as contractors at Petershill, near Glasgow. 
 
 first deUv. 
 
 Nov. 12, 
 
 1840. 
 
 Jan. 15, 
 1841; first 
 deliv. Nov. 
 
 12, 1840. 
 
 May 2, 
 1842. 
 
 Feb. 9, 
 1842 
 
 Oct. 18, 
 1841. 
 
 Name and Designation 
 of Trustee. 
 
 William Marshall, accountant. 
 Paisley. 
 
 James Wilson, writer and law- 
 agent in Kilmarnock. 
 
 John Brand, writer, Annan. 
 
 Aug. 27, 
 1841. 
 
 July 29, 
 1&42. 
 
 June 10, 
 1841; 6rst 
 deliv. Mar. 
 
 16, 1841. 
 
 April 6, 
 1842. 
 
 Sept. 9, 
 1839. 
 
 Aug. 14, 
 1842. 
 
 Nov. 16, 
 1841. 
 
 May 21, 
 1&41. 
 
 May 23, 
 1842. 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 Names and Designations of 
 Commissioners. 
 
 John Brand, writer, Annan. 
 
 David Morgan, joint agent at 
 Kirkaldy for the Bank of 
 Scotland. 
 
 William Wallace, merchant, 
 Dundee. 
 
 William Auld, accountant in 
 Glasgow. 
 
 Ralph Erskine Scott, account- 
 ant in Edinburgh. 
 
 James Gourlay, accountant in 
 Glasgow. 
 
 George Hair Newall, merch- 
 ant in Dundee. 
 
 Peter White, accountant in 
 Glasgow. 
 
 John Bower Rattray, merch- 
 ant in Dundee. 
 
 James Paterson, merchant in 
 Dundee. 
 
 John Sawers, agent at Stirling 
 for the Edinburgh and Leith 
 Bank. 
 
 William Johnston, accountant 
 in Glasgow. 
 
 Andrew Steel, merchant in 
 Langloan, near Airdrie. 
 
 Ninian Crawford, manufacturer, Paisley, 
 James Vallance, cabinet-maker, Paisley, 
 and William Boyd, grocer there. 
 
 David Rankin, merchant in Kilmarnock, Ro- 
 bert Bryce, grocer, Saltcoats, and James 
 Davies, china-merchant in Kilmarnock. 
 
 Mrs Mary Brand or Gillespie, residing in 
 Dumfries, Robert Carlyle, merchant, Water- 
 beck, and James Thorbum, writer, Dum- 
 fries. 
 
 Mrs Mary Brand or Gillespie, residing in 
 Dumfries, Robt. Carlyle, merchant. Water- 
 beck, and Jas. Thorbum, writer, Dumfries. 
 
 Archd. MacDonald, flax-spinner, Linktown 
 of Abbotshall, Patrick Don Swan, mer- 
 chant in Kirkaldy, and William Henry, 
 flax-dresser in Bridgetown of Invertiel. 
 
 Peter Thoms and James Galloway, merchants 
 and clothiers, and Simon Simson, writer, 
 all in Dundee. 
 
 Henry Taylor, grain-merchant in Glasgow, 
 John Wilson, baker, Gmibuslang, and 
 Adam Monteith, writer, Glasgow, as man- 
 datory for Archibald Davie, collector of 
 the Annuity Assessment, Edinburgh. 
 
 Alex. Annandale, jun., paper-maker, Potton 
 Mill, William Jeffreys Pattison, agent in 
 Greenside Place, Edinburgh, and John 
 Crombie, dyer there. 
 
 Andrew Wingate, merchant, Mark Aitken, 
 builder, and William Broom, draper, all in 
 Glasgow. 
 
 John Symers, agent at Dundee for the Bri- 
 tish Linen Company, David Martin, jun., 
 merchant, (of David Martin & Co., mer- 
 chants, Dundee), and David Moncur, mer- 
 chant there. 
 
 Alex. Mitchell, (of the Apothecaries' Com- 
 pany), William Steele, jun,, writer, and 
 Alex. M'Kinlay, agent for Shotts Iron 
 Company, all in Glasgow. 
 
 Charles Carmichael, engineer, John Murdoch, 
 plumber, and George Stephen, ironmonger, 
 all in Dundee. 
 
 Amount of 
 
 Funds as iu the 
 
 Bankrupt's 
 
 State. 
 
 £ *. d. 
 62 8 
 
 150 
 
 No state ; 
 bankrupt died 
 
 prior to 
 sequestration. 
 
 No state; 
 bankrupt died 
 
 prior to 
 sequestration. 
 
 4098 9 3 
 
 572 5 5 
 
 362 1 
 
 8512 14 4^ 
 
 10 17 8 
 
 (See column 
 13, e.) 
 
 James Anderson, agent for the C »nuiu'rcial 
 Bank at Blairgowrie, Andrew Lowson, 
 flax-spinner, Arbroath, and Thomas Saun- 
 ders, merchant in Dundee. 
 
 Patrick Connel, agent at Stirling for the Na- 
 tional Bank of Scotland, Robert Smith, 
 manufacturer there, and Alex. Dawson, 
 merchant in Glasgow. 
 
 James Martin, Alex. Wingate, and William 
 Gourlie, all merchants in Glasgow. 
 
 John Wingfiekl, writer in Hamilton, James 
 Russell, clothier, Coatbridge, and James 
 Wallace, writer, Glasgow. 
 
 2224 1 5 
 
 16,190 17 2i 
 
 (Sfe column 
 
 13, p.) 
 
 346 
 
 2310 17 01 
 
 8392 1 9 
 
 Entirely hypo- 
 thetical ba- 
 lances from fo- 
 reign consign- 
 ments. 
 
 39 9 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. d. 
 
 16 7 10 
 
 656 18 1 
 
 Including in- 
 terest allowed 
 by bank up to 
 30th May last. 
 
 1129 11 
 Including inte- 
 rest allowed by 
 
 bank up to 
 30th May last. 
 
 1423 1 2 
 
 325 9 7i 
 
 178 16 8 
 
 2071 18 5J 
 
 Nil 
 
 1175 2 1 
 
 {Sef column 
 13, h.) 
 
 169 1 6 
 
 82 2 6 
 
 615 4 4 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 c 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amountof debts 
 
 due by 
 the Bankrupt. 
 
 £ 8. d. 
 3692 15 10 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 
 696 7 6 
 
 1551 12 10 
 Including £3, 
 10s. of prefer 
 
 able claims. 
 
 1761 2 4^ 
 including a pre 
 ferable claim of 
 £3:1:4. 
 
 (See column 
 13, b.) 
 
 1196 5 
 
 994 14 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 (See column 
 13, c.) 
 
 1157 18 1 
 
 (See column 
 
 13, /.; 
 
 NU 
 
 None 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 None 
 
 £28, 7s., 
 at rate of 
 £1:11:6 
 per week. 
 
 5 2 6 
 
 None 
 
 25 4 
 
 3578 2 6 
 
 (See column 
 
 13, .-.; 
 
 (See column 
 13, /.) 
 
 6156 8 4 
 
 Per state, 
 
 22,342 1 01 
 
 and ranked, 
 
 55,618 
 
 505 16 OJ 
 
 None 
 
 None 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 5s. per pound ; 9th February 1843 ; 
 Alex. Cunninghame, merchant, Glas- 
 gow, now in Saltcoats. 
 
 No composition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 No composition 
 
 None 
 
 None 
 
 Undischai'ged 
 
 None 
 
 (See col. 
 13. ;.; 
 
 None 
 
 None 
 
 None 
 
 None 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 Discharged on 
 composition 
 
 No composition 
 
 An offer of composition entertained and 
 accepted, but security not found. 
 
 None offered 
 
 No composition offered 
 
 None oflVred 
 
 None 
 
 None 
 
 Is. per pound ; within one month of 
 final discharge ; 3Iichael Graham, re- 
 siding in Charles Street, Edinburgh. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid 
 
 £ 8. d. 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 £ s. d, 
 
 145 8 81 
 Paid, £143 
 Is. lid.; un- 
 paid, £2: 6: 9 
 
 {See column 
 13, a.) 
 
 Not fixed 
 
 15 15 
 
 13 3 6 
 
 £ *. d. 
 
 150 
 
 82 7 3 
 
 paid. 
 
 No dividend 
 declared. 
 
 None de- 
 clared 
 
 £800 to 
 be divided 
 among credi- 
 tors on 7th 
 Dec. 1842. 
 
 None paid 
 or declared 
 
 {See column 
 13, m.) 
 
 None 
 
 £430 paid 
 
 24 11 3 
 
 Not paid 
 
 16 5 6 
 
 8 18 10 
 
 73 9 
 
 Not fixed 
 
 None paid 
 or fixed 
 
 £50 to ac- 
 count 
 
 None as 
 yet fixed 
 
 {See col. 
 13, n.) 
 
 4 2 2 
 
 37 7 3 
 
 62 5 11 
 
 63 8 
 
 Supposed 
 45 01 
 
 22 8 11 
 
 33 18 6 
 
 67 11 9 
 
 Miscel- 
 lane<:>us. 
 
 £ s. d. 
 
 Additional information contained iu the 
 Returns. 
 
 6 14 1 
 
 3 3 
 Interim- 
 factor's fee 
 
 5 5 
 Interim- 
 factor's fee. 
 
 None 
 
 84 10 5 
 
 53 4 6}, 
 
 Not as- 
 ceitained. 
 
 None paid 
 
 25 
 
 {See col. 
 13, k.) 
 
 49 17 
 
 (See col. 
 13, o.) 
 
 30 
 
 (See col. 
 13, d.) 
 
 Nothing 
 paid by 
 trustee. 
 
 3 3 
 
 119 8 6 
 
 Rents, 
 wages, &c. 
 163 17 5 
 
 9 13 8 
 
 a L.838, 23. 4d.. all paid ; divideud its. IhI. |«er 
 pound on ordinary claims. 
 
 t Proper debts, L.fi2.'.l, .5s. 4d.; debts for 
 which he is liable, L.1849. Bs. 4d. ; debts 
 as claimed for, L.y4(;t. 28. Id. 
 
 f Heritable and preferable debts, including 
 funds : — 
 
 Excise duties, L.7047 1 5i 
 
 Personal debts, .Sojo 8 »' 
 
 307 15 5 
 
 L. 12,622 10 1| 
 
 rfL.l731, 9s.. which includes excise duties 
 and feu duties, repairs, &r. 
 
 e No statement by the bankrupt, but the 
 funds are siippose<l at L.50. 
 
 / Bankrupt dead, and no state made up. The 
 debts for which the deceased's estate it 
 liable, are stated at L.8126, 48. 
 
 (7 In this sum is included the supposed value 
 of the property at Sea Brac.-i, vliich l.e- 
 longcd to the bankrupts, aud which was 
 conveyed to the Dundee I'nion Bank in 
 security of debt. The value is greatlv 
 over-stated, beinj,' L. 13,435, lis. 8d., while 
 the price obtained was only L.5800, and 
 was iubiifficient to pay the Bauk'» debt. 
 The bankrupts' .state also includes a con- 
 siderable sum of outstanding debts, manv 
 of which are irrecoverable, aud a sum of 
 nearly L.2000, as the value of the bank- 
 rupts' interest in the firm of John Brown 
 & Co., Ghent, from which it has l»een as- 
 certained nothing will be recovered. There 
 is appended to the sUte made up by the 
 bankrupt, James Allan, a docquet, bearing 
 that the statement is defective, for reasons 
 therein stated. 
 
 h The trustee has recovered a very small por- 
 tion of the outstanding debts. The balance 
 due upon his accounts at present is about 
 L.20, and the trustee has in Bank L.lOO be- 
 longing to the estate. 
 
 t It is impossible to say with any degree of 
 accuracy what the amount of the debts is, 
 as a great many of the claims have not yet 
 been given in. From the state of aft'a'irs 
 made up by the bankrupt, James Allan, 
 the amount of the debts due by the bank- 
 rupts is stated to be L.20,30«;, lOs. Xo re- 
 liance, however, can in the circumstances 
 be placed on the accuracy of this .-ttatement; 
 and Mr Allan himself i'.\plaiu.s in a note! 
 that he is satislied the bankrui>ts' liabilities 
 are greater in auiouut. 
 
 j James Allan was for some time after the 
 election of trustee, allowed L.l, lOs. per 
 week, — this allowance has since been with- 
 drawn. 
 
 k The amount of the expenses of procuring 
 sequestration, aud the proceedings under 
 the interim-factor's management, as taxed, 
 amount to L.29, Js. 8d. The amount of 
 the expenses since incurred, may be esti- 
 mated at about L.320. 
 
 / Amount of claims ranked an.! admitt««l by 
 the trustee, and dividend paid thereon, 
 L.226I, 158., and rejected aud not appealed, 
 L.51, 13s. od. 
 
 m A dividend of 1 Id. per pound paid ; the 
 amount, all of which is paid, is L.105, 2s. 
 
 B L,13, 6s., which includes allowance to in- 
 terim-factor. 
 
 o Law-agent's account, as rendered. L.j2, ISs 
 lid. 
 
1 
 
 1 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OP 
 BANKRUPT. 
 
 Browx, William Paxton, & Co., copartnership 
 carrying on business as nianufactui'ers, spinners, 
 and dyers in Turriif, under all or one or other of 
 the firms of William Panton Brown & Co., Wil- 
 liam Brown & Co., Brown &, Co., Taylor & Co., 
 or Taylor & Brown, and Williima Panton Brown, 
 manufacturer, spinner, and dyer in TurrilF, Alex. 
 Taylor and Margaret Taylor, Ixjth residing in 
 Turriff, as partners thereof. 
 
 William Paxtox Browx, as an individual. 
 
 Bruce, Willi.vm, linen-draper in Dundee. 
 
 BucHAXAN, Walter, & Co., printers at Blackland 
 Mill, as a Company, and Walter Buchanan, prin- 
 ter there, the sole partner of that Company, and 
 as an individual. 
 
 4 BcicK, Alex. & William, manufacturers, Alyth, 
 and Alex. Buick and William Buick, both manu- 
 facturers in Alyth, the individual partners of said 
 firm. 
 
 BuRii.CN', James, farmer and tenant of the farms of 
 Newtyle and Baluraw, in the county of Forfar, 
 now deceased. 
 
 6| BuRVESs, William, grain-dejder and tacksman of 
 Easter Lovat, by Bogroy, Inverness. 
 
 Burns, John, of East Machan, in the paiish of 
 Dalserf, and county of Lanark, farmer and coal- 
 master, or coal-merchant, residing at East Ma- 
 chan aforesaid. 
 
 8 Camerox, Alex., cotton-spinner in Johnstone. 
 
 Date of Se- 
 questration. 
 
 Oct. 26, 
 1841; first 
 deliv. Oct. 
 
 12, 1841. 
 
 Name and Designalion 
 of Trustee. 
 
 Names and Desi^ations of 
 Commissioners. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 John Whyte, 
 Aberdeen. 
 
 advocate in 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 Cavcerox, Archd., victualler at Thornliebank and 
 Newton of Mearns, and residing at Newton of 
 Mearns, county of Renfrew. 
 
 Camerox, Johx, flax-spinner in Perth. 
 
 Cajupbell & Browx, tailors and clothiers in Edin- 
 burgh, as a Company, and Patrick Arklay Camp- 
 bell and James Brown, the individual partners 
 of that Company, and as individuals. 
 
 Campbell & Dox.vldsox, spinners and maiuifac- 
 turers at Cambusbanoii, near Stirling, and John 
 Campbell, Alex. Donaldson, and William Wat- 
 son, sen., the individual partners of that Com- 
 pany. 
 
 Campbell, James, shipowner and com-de.aler, and 
 tjicksnian of, and residing in, the tarm of Lottooh 
 of Red Castle, Ross-shire, now deceased. 
 
 Campbell, James, formerly of Petershill, now pota- 
 toe-merchant, residing at Clynder House, Rose- 
 neath. 
 
 Campbell, Johx, farmer and cattle-<lealer in Iniier- 
 chaddin or Inverchaddin, Rannoch, Perthshire. 
 
 Campbell, Johx, hosier, Overgate, Dimdee. 
 
 CAMPBELL, Johx, & Co., carrying on business as 
 merchants in Greenock, under the firm of John 
 Campbell & G^., and in the island of Tnbago, in 
 the West Indies, under the firm of Angus Camp- 
 bell & Co., being one and the same concern, and 
 John Campbell, merchant in Greenock, as an in- 
 dividual partner of the said Comjiany. and as an 
 individual. 
 
 Do. 
 
 May 17, 
 1841. 
 
 Mar. 22, 
 
 1842. 
 
 Oct. 25, 
 1839. 
 
 Oct. 15, 
 1840 ; first 
 deliv. Aug. 
 
 1, 1840. 
 
 Nov. 2, 
 1841. 
 
 Sept. 10, 
 1840. 
 
 Feb. 23, 
 
 1842 ; first 
 
 dchv. Feb. 
 
 14, 1842. 
 
 Mar. 17, 
 
 1840. 
 
 April 16, 
 1841. 
 
 June 29, 
 1842. 
 
 Feb. 7, 
 1840. 
 
 Do. 
 
 James Gourlay, accountant in 
 Glasgow. 
 
 Wm. Qeugh, accountant in 
 Glasgow. 
 
 James Paterson, merchant, 
 Dundee. 
 
 John Kerr, writer in Dundee. 
 
 John Falconer, writer, Stone- 
 haven. 
 
 Thos, Anderson, bank-agent, 
 Hamilton. 
 
 Alex. Borland, accountant in 
 Paisley. 
 
 Wm. Johnstone, accountant 
 in Glasgow. 
 
 Jas. Readdie, mason in Perth. 
 
 Andrew Strachan, clothier in 
 Edinburgh. 
 
 John Sawers, agent Edin. and 
 Leith Bk., Tillicoultry, re- 
 signed ; succeeded by Pat. 
 Connal, agent at Stirhng for 
 the National Bank of Scot. 
 
 Creorge Dempster Profat, advocate, George 
 Kirton, merchant, and John Barker, 
 clothier, all in Aberdeen. 
 
 April 6, 
 
 James Forsyth, merchant in 
 
 1842; first 
 
 Inverness. 
 
 deliv. Feb. 
 
 
 14, 1842. 
 
 
 April 11, 
 
 Mich. Waddell, writer, Glas- 
 
 1842. 
 
 gow. 
 
 Oct. 30, 
 
 Thomas Gow, accountant in 
 
 1841. 
 
 Perth. 
 
 April 8, 
 
 John M'Lean Beatts, com- 
 
 1841. 
 
 mission-agent, Dimdee. 
 
 April 19, 
 
 Jas. Warden, jun., merchant 
 
 1842. 
 
 Glasgow. 
 
 Do. 
 
 Robert Forrester, merchant in Glasgow, 
 Alex. Rankin, merchant there, and Wm. 
 Wallace, merchant in Dundee. 
 
 George Pratt, pattern-drawer. Hay Wright, 
 merchant, and James M'Dougall, mer- 
 chant, all in Glasgow. 
 
 Thos. Saunders, merchant, Dundee, Tlios. 
 Kidd MeflFan, merchant, Dundee, and 
 James Grimond, flax-spinner, Blairgow- 
 rie. 
 
 Patrick Gardner, grocer, Robert Davidson, 
 merchant, and Peter Dalgairns, wine-mer- 
 chant, all in Dundee. 
 
 Alexander Smart, writer, Stonehaven, Alex. 
 Burnett, writer there, and George Fair- 
 weather, farmer, Pitdrichie. 
 
 Samuel Simpson, bank-agent, Hamilton, Wm. 
 Gebbie, writer, Strathaven, Andrew Weir, 
 surgeon, Rosebank. 
 
 John Bully, cashier of the Paisley Branch of 
 the Western Bank of Scotland, Coll Mac- 
 Gregor, merchant, Glasgow, and William 
 Losh, factor at Johnstone Castle. 
 
 Andrew Jackson, grain-merchant in Glas- 
 gow, Alexander Bryce, spirit-merchant 
 there, and John Crum, calico-printer, 
 Tliornliebank. 
 
 Ninian Hepburn, wood-merchant, Hugh 
 Dow, grocer, and Malcolm Campbell, mer- 
 chant, all in Perth. 
 
 Peter Richardson, woolen-draper in Edin- 
 burgh, and James Fred. Wilkie, S.S.C, 
 Edinburgh. 
 
 Alexander Brodie, agent of the Governor 
 and Company of the Bank of Scotland, 
 Pat. Connal, agent of the National Bank, 
 and Thos. M'Micking, agent of the Glas- 
 gow Union Bank, all in Stirling. 
 
 Lachlan Cumming, Comptroller of Customs, 
 Inverness, and Alexander MacKenzie, 
 jun., tacksman of Kessock Ferry, near In- 
 verness. 
 
 Jas. Clelland, accountant, John Kerr, writer, 
 and Andrew Tenant, writer, all in Glas- 
 gow. 
 
 Donald Stewart, merchant, Neil Stewart, 
 wine merchant, and Alexander Scott, 
 writer, all in Perth. 
 
 Wm. Smellie, cabinet-maker, Dimdee, Jedi- 
 diah Jno. Holland, manufact., Manchester, 
 and Patrick Pirie, merchant, Aberdeen. 
 
 Adam Farrie, sugar refiner, John Kerr, 
 merchant, nnd Thomas Turner, banker, 
 all in Greenock. 
 
 £ 8. d. 
 289 4 \\ 
 
 Amount 
 
 of 
 
 Funds realized, 
 
 £> 8. d. 
 180 7 6J 
 
 13 17 6 
 561 2 8 
 
 433 2 11 
 
 431 10 11 
 
 (See column 
 13, d.) 
 
 2607 11 7i 
 
 4075 
 
 11 15 
 306 4 4 
 
 423 2 11 
 
 636 18 1 
 
 (See column 
 13, k.) 
 
 None given up 
 
 2675 17 8 
 
 (See column 
 13, n.) 
 
 None 
 
 164 1 9 
 
 210 8 2 
 
 93 6 3 
 
 Campbell & Co. 
 14,173 4 6 
 
 J. Campbell. 
 440 4 6 
 
 (See column 
 13, e.) 
 
 1148 6 1^ 
 
 4829 12 
 
 Heritable 
 
 estate, realized 
 
 Oct. 14, 1842. 
 
 15 
 
 1826 16 
 
 134 11 11 
 
 (See column 
 13, m.) 
 
 (See coluiim 
 13, o.) 
 
 528 4 6^ 
 
 None 
 
 103 16 3 
 
 Campbell & Co, 
 7036 19 6 
 
 J. Campbell. 
 43 10 2 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amountof debts 
 
 due by 
 the Bankrupt 
 
 £ s. d. 
 1156 16 3J 
 
 1165 6 0^ 
 742 13 7 
 
 2986 8 9 
 
 (See column 
 13, a.) 
 
 About 
 373 
 
 (See column 
 
 13, /.; 
 
 8700 
 (Sec column 
 
 13,:/..; 
 
 8 1897 4 8 
 
 4500 
 
 10 
 
 11 
 
 12 
 
 1200 13 1 
 
 12,390 12 5 
 
 13 387 17 7 
 
 14 
 
 15 
 
 16 
 
 17 
 
 4186 11 7 
 
 565 1 8 
 
 311 7 11 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 12s. per 
 
 weei 
 which was 
 paid to 8th 
 Sept. 1842 
 
 Nil 
 
 9 4 
 
 None 
 
 None 
 
 Discharge on 
 Composition, or 
 without Compo 
 sition. 
 
 Undischarged 
 
 Undischarged 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 7 13 4 Undischarged 
 
 10 
 
 None 
 
 None 
 
 6 12 4^ 
 
 Four 
 guineas 
 
 Undischarged 
 
 Undischarged 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend- 
 Amount paid 
 or unpaid 
 
 No composition 
 
 No composition 
 No composition 
 
 None offered 
 
 None 
 
 Undischarged 
 
 Campbell & Co. 
 23,655 15 4 
 
 J. Campbell, 
 
 £200, besides 
 
 his liability for 
 
 Ciimpany debts 
 
 None Undischarged 
 
 Discharged on 
 composition 
 
 None 
 
 None 
 
 'Campbell 
 
 &Co., 
 27 6 
 
 J. Camp- 
 bell, see 
 above 
 
 None 
 
 None 
 
 None 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Trustee's 
 Commission 
 
 £ x. d 
 
 No dividend 
 
 declared. 
 
 None 
 
 5s. 6d. per 
 pound, pay- 
 able 18th 
 Jan. 1842. 
 Is. 8d. per 
 pound 
 
 AMOUNT OF EXPENSES. 
 
 Law Ex- 
 penses. 
 
 d.\£ s. d. 
 25 8 6 
 
 Not fixed 
 15 3 10 
 
 21 3 
 
 {See column 48 11 775 7 
 13, 6.) (See col. 
 13, c.) 
 
 (See column 
 13, g.) 
 
 (See column 
 13, i.) 
 
 None de- 
 clared 
 
 None paid 
 
 55 10 
 
 1 8 
 
 Not as- 
 certained. 
 
 31 19 
 
 None paid 
 
 71 4 2 
 
 140 0'201 14 1 
 
 Not fixed 
 
 1472 13 781 12 3 
 paid 
 
 {See column 
 13, p.) 
 
 None 
 
 Is. per pound ; three months after bank- 
 rupt's discharge ; Alex. Campbell, 
 Esq. of Bedlay. 
 
 Is. per pound 
 
 (See col. 
 13, <j.) 
 
 Not asci r- 
 tained 
 
 146 18 1 
 
 45 12 8 
 
 91 9 
 
 (See coZ«inn 26 7 
 13, s.) Interim- 
 factor's 
 com. £10. 
 
 21 
 
 Nil 
 
 38 19 5 
 
 6 6 
 
 £8, 8s. lOd., 
 Including 
 
 in. -factor's 
 allowance 
 
 Campbell 
 
 &Co., 
 
 299 7 
 
 Miscel- 
 laneous. 
 
 £ s. d. 
 An account 
 of L.35, Is. 
 
 5jd. for 
 raising se- 
 questration 
 is claimed, 
 but has not 
 yet been 
 paid. 
 
 14 15 7 
 
 2431611^ 
 
 165 2 4^ 
 
 5 15 6 
 
 102 7 lO.V 
 
 3065 4 lOl 
 
 {See col. 
 
 13, j.) 
 
 {See col. 
 13, 1.) 
 
 49 6 8 
 
 {See col. 
 13, r.) 
 
 Additional information coutain«<<l iu the 
 Returns. ' 
 
 a Total amount ranked, on which dividends 
 have been paid or are set a.si<le, L.1I71, 
 1 5s. JiJd. Tliere is a claim givi-n in since 
 funds were divided, L.37, 4s. 
 
 6 1st dividend. 3s. IKi. per pound : second di- 
 vidend, Is. 5d. 3-8th.s per {>ou!i<i ; third di- 
 vidend, Cd. l-7th per jwund. Amount jiaid 
 in all, L.328:15:2; not vet called for. 
 L.5:1G:6. 
 
 e Which includes allowance U> interim-factor. 
 
 d The bankrupt being dea<l at the date of the 
 se<jnestration, there was no state made up 
 by him. 
 
 4 L.854, 2s. 7d. Out of this sum has l>een 
 paid, for preferable claims of rents, taxes, 
 and wages, L.544 : lu : 2i. 
 
 / Preferable debts. 
 Other debts. 
 
 L..'>00 17 11 
 27«t» 10 .li 
 
 L.3210 8 4.\ 
 
 g L.406 : 8 : r> payable on 3d Noveml»er 1842, 
 being at the rate of 3s. per pound. 
 
 h Besides this, there is a large sum due to 
 the Western Bank, still uuder discussion. 
 
 t Declaration of dividend delave«l till the 
 submission with Western Banlc is brought 
 to a close, per Gazette notice of 2ath Octo- 
 ber 1842. 
 
 j This includes heritable debts and preferable 
 accounts. 
 
 Ir The bankrupt absconded, and made up no 
 statement ; but, according to the interim- 
 fn(-t«)r's state, the supposed assets are 
 L.ltl3 : 12 : 11. 
 
 / L.215 : 10 : II, including rewanis to polic?, 
 e.vpcnses of prt>!>erutiou of bankrupt, <SkC. 
 
 m One bill of exchange for L.13.'>, and ca^^h 
 L.38 : 10 : G. 
 
 n The bankrupts gave in no state of the funds, 
 but the interim-factor caused inventories 
 and valuations to be taken up. and the.se 
 amount to L.9141 : 6 : 8^. 
 
 Funds realised from the Com- 
 pany's estate, L.1G54 13 1^ 
 
 From the individual estate 
 
 of John Campbell, 535 14 4 
 
 From the individual estate 
 
 of A. Donaldson, 102 18 9j 
 
 From the individual estate 
 of W. Watson, sen., 154 9 .% 
 
 56 13 6 
 
 52 
 
 42 7 10 
 
 34 9 3 
 
 Camp1>ell 
 &Co., 
 94 2 9 
 
 J.Campbell 
 3 15 6 
 
 10 10 
 
 Rents, ex- 
 penses, &c. 
 18 15 
 
 {See col. 
 13, t.) 
 
 J.Campltell 
 15 5 
 
 L.2447 l-» 8 
 
 p Interim dividend of Is. 6d. per pound from 
 Company's estate, being L.947 6 3 
 Interim dividend of 4^d. 
 per pound from individual 
 estateof John Campbell, 212 8 0| 
 
 Interim dividend of |<1. 
 per pound from individual 
 estate of A. Donaldson, 33 10 7} 
 
 Interim dividend of 2jd. 
 per pound from indivi<lual 
 estate of W. Watfcon, sen., 100 12 J»^' 
 
 L.1293 17 
 
 8J 
 
 q L.129 : 19 : 2 on funds recovei-ed belonging 
 to Company and individual estates, at 8th 
 August 1842. Nothing fixed since. 
 
 r Applicable to Co.'s estate, L.405 11 G 
 Do. to individual eatate of 
 
 J. Campbell, . 52 4 2 
 
 Do. to individiial estate of 
 
 A. Donaldson, 
 Do. to individual estate of 
 
 W. Watson, sen., 
 
 i Dividends paid, . 
 Preferable claims paid, 
 Dividends unpaid, 
 
 ( Campbell & Co., preferable claims, L.26G0, 
 l«.s. :M.: expenses, L.27», Its. 8d. 
 
 42 
 
 41 
 
 17 
 10 
 
 
 
 L.542 
 
 3 
 
 n 
 
 L.201 
 
 107 
 
 2G 
 
 8 
 2 
 3 
 
 2.\ 
 
 
 
 Of 
 
 L.334 
 
 13 
 
 H 
 
8 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 
 NAME AND DESIGNATION OF 
 
 Date of Se- 
 
 Name and Desfgnation of 
 
 Names and Designations of 
 
 Amount of 
 Funds as in the 
 
 Amount 
 
 of 
 
 
 BANKRUPT. 
 
 questration. 
 
 Trustee. 
 
 Commissioners. 
 
 Bankrupt's 
 State. 
 
 Funds realized. 
 
 
 
 
 
 
 £ s. d. 
 
 £ s. d. 
 
 ] 
 
 Campbell, WiLHAiJ, writer in Inveraiy. 
 
 Dec. 19, 
 
 Robt. Blair, writer in Green- 
 
 Archibald Campbell, tacksman of Lochhead, 
 
 Banknipt de- 
 
 214 2 11 
 
 
 
 1839, 
 
 ock. 
 
 Alexander Milloy, tacksman of Ashfield, 
 and Wm. Wilson, writer in Inverai'y. 
 
 cea.sed, and 
 left no state. 
 
 
 s 
 
 Campbell. William, cart-wright and smith in 
 
 June 7, 
 
 E<lward Wilkie, accountant 
 
 Robt. Gilmour, timber-merchant, Jas. Reid 
 
 238 6 8 
 
 35 19 8 
 
 
 G1.'ISJT)W. 
 
 ia42. 
 
 in Glasgow. 
 
 (of John Steuai-t and Co., ironmongers), 
 and David Wilkie, writer, all in Glasgow. 
 
 
 
 K. 
 
 Cant. .Tohx, leather-merchant in Dimdee. 
 
 Nov. 23, 
 1839. 
 
 James Cargill Guthrie, mer- 
 chant in Dundee. 
 
 John Sturro<-k, manaser for the Bank of 
 Scotland in Dundee, David Miln, cashier 
 of the Dmidee Union Bank, and Henry 
 Hendei-son, leather merchant, Dundee, as 
 mandatory tor David Baxter, leather mer- 
 chant, Kirriemuir, and Henry and Thos. 
 Husband, nu'rchants in London, creditors 
 ranked on the estate of the bankrupt. 
 
 875 4 
 
 748 4 7 
 
 4 
 
 Carrk K, JoHX, grocer and spiiit-<lo;tlt'r in Glas- 
 
 Sept. 5, 
 
 Wm. Thomson, accountant. 
 
 John Brown, farmer, Balgjiir, Geo. Miller, 
 
 234 18 1 
 
 40 
 
 
 gow. 
 
 1842. 
 
 Glasgow. 
 
 gi-ain-menhant, Glasgow, Win. Jaffray, 
 accountant, Glasgow. 
 
 
 
 5 
 
 Cassels, Johx, jnn., and Compaxt, di-;tillers at 
 
 April 29, 
 
 John Sawers, agent at Stir- 
 
 John Downie, merchant in Ghisgow, James 
 
 1953 2 1 
 
 572 1 
 
 
 Kepp, in the county of Perth, and Robei-t Cas- 
 
 1842. 
 
 ling for the Edinburgh and 
 
 Johnstone, coni-mercluant in Stirling, and 
 
 
 
 
 sels and John Gissiels, the individual partners of 
 
 
 Leith Bank. 
 
 Thos. Steel, candlemaker there. 
 
 
 
 
 that Company, and as individuals. 
 
 
 
 
 
 
 € 
 
 Cessxock Irox Company, and Hugh MacFarlane, 
 
 Jan. 18, 
 
 Robert Boyd, manutiu-turer in 
 
 John Neilson of Oakbank, Robert Salmond, 
 
 13,218 17 5 
 
 321 14 0^ 
 
 
 shawl nianufacturor in Paisley, sole partner of 
 
 1842. 
 
 Paisley. 
 
 !>anker in Glasgow, and John Gordon 
 
 
 
 
 the said firm of the Cessnock Iron Company, 
 
 
 
 Campbell, merchant there. 
 
 
 
 
 and as an individual. 
 
 
 
 
 
 
 7 
 
 Chalmers, J.vmes, manufacturer in Dundee. 
 
 Dec. 2, 
 I&IO. 
 
 Thos. Nicholst>n, merchant in 
 Dundee. 
 
 Win. Johnstone, merchant in Dundee, and 
 Alex. Kiinnond, merchant there. 
 
 326 6 2 
 
 148 3 3 
 
 8 
 
 Charles, Johx, jnn., and Ccmpaxy, >)ookbindi'i-s. 
 
 July 16, 
 
 Robt. Weir, stationer in Glas- 
 
 Nicholas Furness, tavern-keeper, 85 Tron- 
 
 232 12 10 
 
 None 
 
 
 Candleriggs Street, Glasgow, as a Company, and 
 
 1842. 
 
 gow. 
 
 gate Street, Win. More, mill-wright, and 
 
 
 
 
 John Charles, jun., bookbinder there, the sole 
 
 
 
 Peter MacKinnon, cabinet-maker, all in 
 
 
 
 
 partner of that Company, and as an individual. 
 
 
 
 Glasgow. 
 
 
 
 9 
 
 Charles, Robert, drysalter in Glasgow, and some- 
 
 July 31, 
 
 Jas. Drysdale, agent in G1ju>- 
 
 John M'CuIibin, warehouseman, Henry Bow- 
 
 • • ■ 
 
 1164 
 
 
 time also carrying on business there with Adol- 
 
 IJMO. 
 
 gow. 
 
 sher Webb, merchant, and Mathew Dick, 
 
 
 
 
 phus Wm. Btxlill, under the firm or name of 
 
 
 
 soap-maker, all in Glasgow. 
 
 
 
 
 Robert Charles. 
 
 
 
 
 
 
 10 
 
 Chester, Thos., tavern and billiard-table keeper 
 
 Sept. 5, 
 
 Robt. Miller, wine and spirit- 
 
 Peter Smith, uphoNterer in Glasgow, Geo. 
 
 204 1 7 
 
 30 
 
 
 in Glasgow. 
 
 1842. 
 
 dealer in Glasgow. 
 
 Lyon, jun., tinplate-worker there, and 
 Alex. Taylor, grocer there. 
 
 
 
 11 
 
 Chrystie, David, sometime manufacturer, now 
 
 Dec. 30, 
 
 Wm. Jaffray, jun., accountant 
 
 John Douglas, writer in Glasgow, Ljiurence 
 
 (See column 
 
 18 6 
 
 
 builder in Glasgow, and residing there. 
 
 1841. 
 
 in Gla.sgow. 
 
 Hill, writer there, and Alex. Dow, spirit- 
 merchant there. 
 
 13, r.) 
 
 
 12 
 
 Clappertox, Thos., and Ccmp-VNY, merchants in 
 
 April 25, 
 
 John Christie Foulds, account- 
 
 El>en. Steven and Jas. Black, both merclmnts 
 
 200 14 6 
 
 159 11 3 
 
 
 Glasgow, as a Company, and Thos. Clapperton, 
 
 1842. 
 
 ant in GL-usgow. 
 
 in Glasgow. 
 
 
 
 
 merchant there, the only individual partner of 
 
 
 
 
 
 
 
 that Company, and as an individual. 
 
 
 
 
 
 
 13 
 
 Clemext, William, merchant in Crieff. 
 
 Aug. 3, 
 
 1842; fii-st 
 
 deliv. J.an. 
 
 13, 1&12. 
 
 David Clark, writer in Perth. 
 
 Robf^rt Greig, merchant, Perth, Robt. Cur- 
 rie, l)rewer there, and Pat. John Hamil- 
 ton, tolwcconist in Glasgow. 
 
 State not com- 
 jdeted by bank- 
 nipt 
 
 None 
 
 14 
 
 Clinks. .Fames, sometime re^^i'ling in Old Aber- 
 
 June 15, 
 
 James Edmond, advocate in 
 
 Robt. Dyce, advocate, and David Roltertson, 
 
 Banknipt dead, 
 
 713 7i 
 
 
 deen, now decease*! 
 
 1841; first 
 
 Aberdeen. 
 
 agent, both in Al»erdeen. 
 
 tnistee's esti- 
 
 
 
 deliv. April 
 
 
 
 mate 
 
 
 
 
 24, laii. 
 
 
 
 2117 4 OJ 
 
 
 16 
 
 Clyde Flint Glass Comp.vjvv, the Glasgow Flint 
 
 Feb. 10, 
 
 Wni. Johnston, accountant in 
 
 Jas. Gib. merchant, Alex. Craig, gniin-mer- 
 
 9063 18 6 
 
 354 15 2 
 
 
 Gla.ss Company, and Watson, Pellatt, and Com- 
 
 1842. 
 
 Glasgow. 
 
 chant, and Alex. Miller, merchant, all in 
 
 Including esti- 
 
 
 
 pany, and as Glass Bottle Makers in Glasgow, 
 under the firm of the Clyde Bottle Woik Com- 
 
 
 
 Glasgow. 
 
 mate price of 
 lH>ttle work. 
 
 
 
 pany, as a ComjKiny, and .John Watson, Fre- 
 
 
 
 
 
 
 
 derick Pellatt, an<l John Henry Watson, all 
 
 
 
 
 
 
 
 flint-glass makers and bottle-makers in Glasgow, 
 
 
 
 
 
 
 
 as partnci-s th(re(>f, and as individuals. 
 
 
 
 
 
 
 16 
 
 CoCHRAX, Saml'el, sowed muslin manufacturer. 
 
 Feb. 11, 
 
 James M'Clelland, accountant 
 
 Thos. Brown, manufacturer, Donald Smith, 
 
 914 19 7 
 
 948 4 8.J 
 
 
 Glasgow, deceased. 
 
 1842; first 
 
 deliv. Dec. 
 
 14, 1841. 
 
 in Glasgow. 
 
 banker, and John Findlay, writer, all in 
 Glasgow. 
 
 tnistee's state 
 
 tnistee's state 
 
 17 
 
 Cock, James, jun., merchant and manufacturer. 
 
 Oct. 11, 
 
 David Mudie. clerk to the 
 
 John Duncan, Chas. Johnston, (since dead), 
 
 783 2 
 
 (See column 
 
 
 Dundee. 
 
 1&41. 
 
 Dundee Bank. 
 
 and Robt, Tour, all merchants in Dimdee, 
 
 
 13, i.) 
 
 18 
 
 Cock, William, manufacturer in Dundee. 
 
 Aug. 19, 
 
 Miller Berrie, merchant in 
 
 John Mitchell, merchant and flax-spinner in 
 
 1490 2 11 
 
 653 8 4 
 
 
 
 1841. 
 
 Dimdee. 
 
 Dundee, and Alex. Kinmond, merchant 
 
 
 * 
 
 
 
 
 
 there. 
 
 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 6 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 £ s. d. 
 18,225 17 7 
 
 1205 18 
 
 (^See coJum,n 
 13, a.) 
 
 £ s. d. 
 None 
 
 None 
 
 No allow- 
 ance 
 
 755 12 7 
 
 per Imnknipt's 
 
 state 
 
 7008 7 3 
 
 per banknipt's 
 
 state 
 
 17,855 2 3^ 
 
 Stated by 
 bankrupt at 
 4325 4 2 
 
 620 
 
 8400 
 
 .511 19 7 
 
 (See column 
 
 13,/.; 
 
 878 17 3 
 
 Not ascertained 
 
 2395 12 5 
 
 10,440 5 6 
 
 1873 
 tnistee's state 
 
 Reported by 
 banknipt at 
 1808 1 10 
 Reported by 
 banknipt atj 
 4569 3 11 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Disch-argeon 
 Composition, or 
 without Compo- 
 sition. 
 
 None 
 
 None 
 
 20 
 
 Nil 
 
 7s. 6il. per 
 week, in all 
 £2, 5s. 
 
 Nothinji 
 
 None 
 
 None 
 
 Nothing 
 
 None 
 
 Noiu 
 
 Nil 
 
 Nil 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 UndiscliarcfiMl 
 
 Undischarged 
 
 Undischarsjed 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undiscliamed 
 
 Undischarged 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners 
 
 Amount paidj Trustee's 
 or unpaid, commission Expcn 
 
 None 
 
 3s. per pound ; three months afiter date 
 of discharge ; .Tames Maxwell, spirit- 
 dealer, Gallowgate, Glasgow. 
 No composition offered 
 
 £ .«. d. 
 None 
 
 3s. per pound 
 unpaid 
 
 (See cohimn 
 13, b.) 
 
 None 
 
 None oflPered 
 
 2s. per pound offered, but departed from 
 
 8s. per pound offered, at four and eight 
 months, or cash on being allowed five 
 per cent, discount. 
 
 None 
 
 Dividend — 
 
 AMOUNT OF EXPENSES. 
 
 None 
 
 None 
 
 None paid 
 
 N 
 
 one 
 
 None 
 
 None 
 
 None- 
 
 (See cohimn 
 13, h.) 
 
 (See column 
 13, i.) 
 
 Undischargre*! 
 
 Undischarged 
 
 None offered 
 None 
 
 £ s. d. 
 10 14 1 
 
 21 
 
 (See col 
 13, c). 
 
 Not fixed 
 
 Not fixed 
 
 40 U 
 
 None paid 
 
 None paid 
 
 32 
 
 Not fixed 
 
 Not fixed 
 
 Not fixed 
 
 Not fixed 
 
 None 
 
 3s. per pound 
 
 paid, amount 
 
 444 6 1 
 
 Nil 
 
 Nil 
 
 Noi 
 
 le 
 
 Law 
 
 iises. 
 
 £ s. d. 
 66 15 
 
 069 
 
 40 
 
 (See rol. 
 13, rf.) 
 
 9 12 9 
 
 87 15 11 
 
 421 11 5i 
 
 3 19 2 
 
 None \Y.ii<\ 
 
 70 
 
 Siippose<l 
 30 Ol 
 
 {See col. 
 13, g.) 
 
 Not known 
 
 Not ascer- 
 tained 
 
 98 19 11 
 
 None 
 
 Miscel- 
 laneous. 
 
 £ s. d. 
 15 
 
 Additional information coutaim^! in thtf 
 Retirrns. _ 
 
 59 7 7^ 
 
 127 12 11 
 
 None paid 
 
 391 
 
 Not ren- 
 dered 
 
 39 5 3 
 
 Sheriff and 
 printing, 
 4 15 
 
 45 1 3 
 
 44 12 G 
 
 Not fixed 
 
 31 10 4 
 
 a L.0242, la* . Oid., as shewn by state of rmnk- 
 ing made v;j> with reference to dividend de- 
 clared. 
 
 b Dividend, Is. .Vl. per ]H>und. 
 Amount paid, 
 Unpaid, 
 
 .431 14 
 18 a 
 
 L.'I4» 19 4 
 
 e The allowance niaiie to the trustee as hi* 
 commission is L.37, 10s. 
 
 d The whole expenses of seqnestraiion op to 
 this date amount to al>out L.270. 
 
 Besides these ex|>en.ses, a consi<lerable 
 expense has been incurred to parties in 
 America in endeavouring to recover a suc- 
 cession in that country, uhich open*^! to 
 the bankrupt after the date of hi* se«jues- 
 tration. No account of these esjienses lias 
 yet been rendered. 
 
 c The banknipt died on 'i7th February 1842, 
 since sequestration, and had not given in 
 state of his afiairs prior to his death. 
 
 f Not yet known, in conse«juence of bankrupt 
 having given in no state. 
 
 o No accounts »>f law expenses yet rendered 
 or ascertained. 
 
 h None — the debts are heritable, exclusive of 
 a debt to bankrupt's wi<low. Preferable 
 debts paid off from realize<l funds. 
 
 I None, in consequence <.<( liottle-work form- 
 ing chief part (>f assets, and it cannot be 
 Sold. 
 
 83 5 1 
 
 Not fixed ,31 10 2 
 
 28 1 11 
 
 21 3 
 
 j L.IU. Js. 3d., out of which has l;>een paid 
 for preferable claims, for rent and taxes, 
 L.14. fis. «.»d. 
 
9 
 
 6 
 
 2 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Coll, Henry, jeweller and hardware-merchant in 
 
 Glasgow. 
 
 CoLQtHorx, James, phiniber and brassfounder, 
 
 8 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 Glasgow. 
 
 CoLQFHouN, John, bleacher, Bridge Street, Pais- 
 ley. 
 
 CoNACHER, C. & D., merchants in Pitlx-hry, and 
 Charles Conacher, and David Conacher, mer- 
 chants there, as the individual partners thereof, 
 and as individuals. 
 
 Cooper, Andrew, sometime of Plotitck, and lat- 
 terly wrocer and spirit-dealer in Laikliall, in the 
 parish of Dalseri', and county of Lanark. 
 
 Cooper, William, & Co, tjlass-stainers, and manu- 
 facturers and dealers in ^lass in Edinburgh, as 
 a Co., and William Cooper, and James Cooper, 
 both glass-stainers, and manufacturers and dealers 
 in glass, there, the individual partners of said 
 Co., and as individuals. 
 
 Corson, John, fannei-, builder, cattle, sheep, and 
 wool-dealer, and bacon and beef-nirer, formerly 
 in Knockenhair, parish of Sancjuhar, and county 
 of Dunifri<'<, at'terwanls in Glennan, parish of 
 Kilmartin, near Lochgilphead, in the county of 
 Argyle, and presently residing at Stroneskar, in 
 the parish of Kilmichael-Glassary, also near to 
 Lochgilpheail. in the said county of Argyle. 
 
 CocBRouGii & Wardrop, calico-printers, at Nether- 
 lee and in Glasgow, and Anthony Park Cou- 
 brough, and James Wardrop, as partners of said 
 Co., and as individuals. 
 
 Cowan & Morrison, manufacturers in Paisley, as 
 a Co., and Wilham Cowan, and WiUiam Morri- 
 son, manufacturers there, the individual partners 
 of said concern. 
 
 Cowan, Peter, farmer, and grain and potatoe-mer- 
 chant in Chapleton. 
 
 Craig, David Mathie, writer in Glastrow, de- 
 ceased. 
 
 Craig, James, accountant and insurance-broker in 
 Glasgow. 
 
 Craig, John, provision-merchant, Trongate Street, 
 Glasjiow. 
 
 Craig, J. & J., builders at Partick, as a Co., and 
 James Craig, sen., builder and gvocer at Partick, 
 and James Craig, jun., builder there, the part- 
 ners of said Co., and as individuals. 
 
 Cr.vik, James, sen., manufacturer in Forfar. 
 
 Crauford, John & William, wrights in Gorbals 
 of Glasgow. 
 
 Crawford, James, builder and house-factor in 
 Kingston of Glasgow. 
 
 Crawford, Quintin, merchant, Cumnock, county 
 of Ayr. 
 
 Crawford, Wm., lately grocer, and spirit-dealer 
 and auctioneer in Johnstone, now auctioneer and 
 cattle-dealer there. 
 
 Date of Se- 
 questration. 
 
 Aug. 12, 
 1842. 
 
 Aug. 13, 
 1840. 
 
 Oct. 6, 
 1841. 
 
 May 6, 
 1842. 
 
 Nov. 21, 
 1840; first 
 dehv. Oct. 
 13, 1840. 
 
 May 13, 
 1841. 
 
 May 17, 
 1842. 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 Name and Designation 
 of Trustee. 
 
 Thomas Muir, jeweller, Glas- 
 
 gow. 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 Alex. M'Naughton, banker 
 in Pitlochry. 
 
 William Mitchell, residincr at 
 Fiddler's Bridge, county of 
 Lanark. 
 
 Don. Smith Peddie, account- 
 ant in Edinburgh. 
 
 Mai. Munro, assistant post- 
 master at Lochgilphead. 
 
 Names and Designations of 
 Commissioners. 
 
 John Todd, jeweller, Peter Aitken, jeweller, 
 and James Panton (of James Panton & 
 Co., fishing tackle-manufacturers), all in 
 Glasgow. 
 
 John Blaikie, sen., publisher and bookseller, 
 Thomas Robertson, iron-merchant, and 
 Greorge Robertson, iron-merchant, all in 
 Glasgow, 
 
 Henry Brock, banker, Glasgow, James Gibb, 
 merchant there, and James Lyall, grocer 
 in Paisley, 
 
 Robert Greig, merchant in Perth, John 
 Robertson, cattle-dealer, Ardtullichan, and 
 John Stewart, carrier, Moulin. 
 
 Thos. Allan, merchant, Glasgow, and Thos. 
 Tennant, bank-agent, Stratliaven. 
 
 James Stuart, W. S., Charles Morton, W. S., 
 and Wm. Muir, S. S.C, all in Edinburgh. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 Nostateoffunds 
 given up by the 
 bankrupt. 
 
 (See column 
 13. b.)\ 
 
 1718 18 9 
 
 2403 6 OJ 
 
 Mar. 12, 
 1841. 
 
 Mar. 30, 
 1840 ; first 
 deUv. Mar. 
 
 3, 1840. 
 
 April 18, 
 1842. 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 Aug. 21, 
 1840. 
 
 Sept. 12, 
 1842. 
 
 Feb. 23, 
 1842. 
 
 Dec. 13, 
 1841. 
 
 Nov. 8, 
 1841. 
 
 Alex. Borland, accountant in 
 Paisley. 
 
 Wm. Thomson, accountant in 
 Glasgow. 
 
 Daniel Tod, baker in Sanquhar, Jnhn Wilson 
 M'Queen, towm-clerk there, and William 
 Wilson, writer, Inveraray. 
 
 Feb. 3, 
 
 James M'Lelland, 
 
 accountant 
 
 1841. 
 
 in Glasgow. 
 
 
 Feb. 9, 
 
 James M'Lelland, 
 
 accountant 
 
 1841. 
 
 in Glasgow. 
 
 
 Feb. 9, 
 
 Thomas Lorimer, 
 
 accountant 
 
 1842. 
 
 in Glasgow. 
 
 
 July 22, 
 
 Andw. MacEwan, 
 
 accountant 
 
 1842. 
 
 in Glasgow. 
 
 
 Andrew Lowson, flax-spinner 
 in Arbroath. 
 
 James Brown, accountant in 
 Glasgow. 
 
 Humphrey Campbell Dixon, 
 clerk in Glasgow. 
 
 James Wli)i;e, agent for the 
 Ayrshire Bank at Muir- 
 kirk. 
 
 John Thomson, accountant in 
 Paisley. 
 
 George Mitchell, Andrew Gow, and James 
 Watson, all merchants in Glasgow. 
 
 William Brown, merchant, Alex. Pollock, 
 yarn-merchant, and John Gilchrist, dyer, 
 all in Paisley. 
 
 James Clark (of Maxwell, Clark, & Co., 
 merchts., Glasgow), Jas. Lindsay, fanner, 
 Rutheran, and Donald M'Phail, Broadhirst. 
 
 William Brown, writer, James Drew, writer, 
 and John Ronald, jun., wine-merchant, all 
 in Glasgow. 
 
 Wm. Colledge, writer, Peter WiLson Clerk, 
 merch., and Andrew M'Moreland, cabinet- 
 maker, all in Glasgow. 
 
 John M'Harg, agent, J. C. Reeve, agent, and 
 John Cameron, shipping-agent, all in 
 Glasgow. 
 
 William Gibson, shuttle-maker and turner, 
 John Hendry, measurer, and James Steel, 
 plumber, all in Glasgow. 
 
 Rol>ert Grordon, George Canning, and Alex. 
 Mann, jun., all merchants in Arbroath. 
 
 John Wilkie, writer, Glasgow, Jas. Nesmith, 
 marble-cutter there, and James Gibson, 
 merchant there. 
 
 Andw. M'Culloch, of Newstead Place, Ren- 
 frew Road, John Kirkwootl, house-factor in 
 Glasgow, and James Jean, custom-house 
 officer there. 
 
 Hamilton Rose, writer, John Thomson, cloth- 
 merchant, and Charles Howatson, account- 
 ant in the Ayrshire Bank, all in Cumnock. 
 
 Peter Fletcher, feuar and tin-plate worker in 
 Johnstone, John Bully, Western Bank of 
 Scotland, Paisley, and Jas. Reid, farmer 
 at Meikleriggs. 
 
 355 
 
 Company's 
 
 Estate, 
 571 9 8 
 
 Individual 
 
 Estate, 
 208 
 
 359 19 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. d. 
 105 5 2 
 
 1622 18 3 
 
 251 11 6 
 
 963 7 1^ 
 
 Company's 
 
 Estate, 
 429 15 7 
 
 Individual 
 Estate, 
 58 16 8 
 
 None 
 
 (See column 
 13, h.) 
 
 773 10 6 
 
 
 129 17 6 
 
 Dead, and uo 
 
 clue to the exact 
 
 state of the 
 
 funds. 
 
 1472 2 9 
 
 1063 17 2 
 
 (See column 
 13, k.) 
 
 (See column 
 13, I.) 
 
 320 7 7 
 
 776 
 
 469 19 1 
 
 159 19 9 
 
 748 18 
 
 240 1 5 
 
 *•' 
 
 62 17 6 
 
 2840 12 11 
 
 1033 17 6 
 
 (See column 
 13, m.) 
 
 None 
 
 73 7 
 
 14 11 6 
 
 RECORD or SEQUESTRATIONS. 
 7 8 9 
 
 10 
 
 11 
 
 Aroountofdebtb Allowance ! l>'s<^bar{|con 
 
 Composition, or 
 
 vitbout C<:illlKi- 
 
 tidon. 
 
 due by 
 the Bankrupt. 
 
 to 
 Bankrupt. 
 
 1 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 £ g. d. 
 1539 8 
 
 As given up by 
 tlie bankrupt 
 
 5458 4 5 
 
 6384 3 11 
 
 4900 17 lo; 
 
 Aliout 
 1000 
 
 Company's 
 
 Estate, 
 
 2603 5 1 
 
 Individual 
 
 Instate, 
 
 7443 5 1 
 
 1060 13 7 
 
 16612 14 8 
 
 2410 14 10 
 
 498 5 
 
 Dead, and no 
 clue to the exact 
 state of funds. 
 
 3442 11 9 
 
 3026 2 7 
 
 1340 7 2 
 
 (See column 
 13, m.) 
 
 1104 17 8 
 
 779 12 6 
 
 3567 
 
 1339 8 
 
 £ s. d. 
 None 
 
 None 
 
 None 
 
 (See col, 
 13, c.) 
 
 10 5 
 
 None 
 
 None 
 
 None 
 
 9 9 
 
 None 
 
 None 
 None 
 
 Undischarged 
 
 Uudischar-Ted 
 
 DIschar<Tod on 
 compOfeitiun 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition. 
 
 Do. 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Di-chargod 
 without compo- 
 sition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Dischai'ged on 
 composition 
 
 Discharged on 
 composition 
 
 12 
 
 13 
 
 Auionnt of Composition, ^hcn Payable, and 
 Nauu'H and Designations of Cautioners. 
 
 No composition 
 
 None 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid 
 
 AMOUNT OF EXPENSES. 
 
 Tinslee's 
 Commissi*. 11 
 
 4s. per pound at four, eight, and twelve 
 months equally. (For cautioners' 
 names, see column 1 3, d.) 
 
 None offered 
 
 4s. 6d. per pound payal >1e on 20th August 
 1842 ; Thomas AVills, saddler, Loch- 
 gilphead. 
 
 None 
 
 None 
 
 3s. per pound ; 13tli October, being 
 three months from date of discharge. 
 
 None offered 
 
 None 
 
 None 
 None 
 
 None 
 
 3s. per pound ; three and six months 
 after discharge ; John Weir, residing 
 in Ochiltree. 
 
 Is. 6d. per pound, payable at six months 
 after 20th January 1842; Thomas 
 Crawford, manager Mile-end Cotton 
 Works. 
 
 £ .«r. d- 
 No dividend 
 paid. 
 
 1085 17 10 
 
 pjiid. 
 207 2 6 
 leclarod, l)ut 
 not yet due 
 
 None 
 
 None 
 
 £ 
 
 .V. 
 
 (See cohtmn 
 13, /) 
 
 (Si^ column 
 13> .'/•) 
 
 (S^'O column 
 13, i.) 
 
 2s. per pound 
 paid 
 
 No dividend 
 as yet 
 
 None paid 
 
 490 18 10 
 
 None as yet 
 declared 
 
 None 
 
 Not fixed 
 
 Law j Miscel- 
 E.\poui,es. laneous. 
 
 70 7 2 
 
 50 
 
 Not fixed 
 
 36 11 10 
 
 5 
 
 10 10 
 
 «one 
 
 None fixed 
 
 7 7 
 
 Not fixed 
 
 ri 
 
 46 1 8 
 
 65 14 2i 
 due at this 
 
 date 
 Not fixed 
 
 Not fixed 
 
 £ s. d.l£ s. d. 
 Not ascor- {See col. 
 taine<l 13, a.) 
 
 (See col. 
 13, c.) 
 
 37 
 
 Not ascer- 
 tained 
 
 23 13 3 
 
 None paid 
 
 16 8 4 
 
 Co.'s Estate, 
 chiefly pre 
 
 fv'i-ablc, 
 221) I'J 10 
 
 Individual 
 Instate, 
 5 li 6 
 
 97 13 8 
 
 67 9 6 
 
 35 
 
 Nol ascer- 
 taine<i 
 
 280 2 11 
 
 34 
 
 Estimated 
 
 at 
 45 
 
 660 34 00 400 
 
 10 10 
 
 15 5 
 
 None 
 
 377 19 5i 
 
 total 
 amount of 
 di-l»urse- 
 
 ment. 
 
 24 9 1 
 
 4 7 8 
 
 9 2 3 
 
 15 2 1 
 
 2400 18 10 
 
 66 7 0|(See column 
 13,;.) 
 
 2 17 6 
 
 Additional infurmatjon contained in the 
 Ketui-ns. ^ 
 
 a Rents and otliers paid bv trustee, L.7C, 15»., 
 ■which incli'.lfs nitfrini-factor'b fee. 6ic. 
 
 b L.2772, including iarj;e buin» s(.ttt'<l as ille- 
 gal preferences by certain partit-j. 
 
 c L.244, 5s. 9d. in altempting to re<luce certain 
 preferences. directed by creditor>, whufaiIe-1 
 before decree of riUuctiuu could be got. 
 
 ^ James Gardner, sinitli, Milii;^:iTie, J;imes 
 Brotun, and Andrew Aikman, merchant.". 
 Glasgow, aud James Tanuuhill, feuar. Pais- 
 ley. 
 
 <L.l, lis. Cd. paid l>avid Conacher weoklv 
 a.s Lislesnian in shop. Nothing allowed Cha«. 
 < 'onii'-hf'i-. 
 
 /Company's Jlstate, Is. b|d. ; I. .117, j,. 7d. 
 
 <7 Individual Estate, Is. H'd.; L.2.V IRs. 4'.d. : 
 
 L.N, l.-.v 10|d. 
 h L.}:40<), almost entirely conii^tin? of the 
 
 suppose*! value of th'e Print-works aud 
 
 machinery. 
 
 I None yet paid. The works cannot l»e acrfd, 
 from the present state of trade, and rr<|uire 
 considerable outlay to keep llxvm iu good 
 Older. 
 
 yL.132, lis. 8d. for rents, sforajre of poo«lji. 
 and for realizing the eflVctn < f the estate : 
 also the sum of L.'.tl, Ms , being a prefer- 
 able claim due to a cre<litor. 
 
 k Whole funds contingent on the reversion 
 of heritable propery. amount of which can- 
 not be cor.-pctly ascertained. 
 
 I The sum of L.«t72, |->s. ad., imhiding L.200 
 as the value <>f a reversitm f.oii> ihc bank- 
 rupt's heritable property, after di-tluction 
 of an heritable di bt of L.200. 
 
 tn L.1039, per former returns ; since realize<l, 
 L.422, Is. <m1.; gross amount of fuudt> 
 realized, L.UCI, Is. tJd. 
 
 n L.25G2, 3.s. per bankrupt's state ; total 
 amount of claims liKlgcrl per former re- 
 turns, L.UJDl, 4s. 2d.; additional claims 
 lodged, L 123B, Bs. iKi. ; t<tal amount of 
 claims lodge«l, L.2a2y, 12s. lid. 
 
 40 3 10 
 
10 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 2 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 CrichtoX, Andrew, smith, scale, and beam-maker 
 
 in Glasgow. 
 
 Crichtox, Hugh, merchant and spirit-dealer in 
 Irvine. 
 
 Crichtox, .Tomf, tile and brick-manufacturer, ba- 
 rony of Failford, pai-ish of Tarbolton and county 
 of Ayr. 
 
 Crichtox, Johx, merchant, manufacturer, and 
 builder, Diuidee. 
 
 Dalziel, Axdrew, & Powell, merchants in Man- 
 chester and Glasgow, as a Company, and Chas. 
 Powell, rf-iiliiiLj in Glasgow, an in<avidual part- 
 ner of said Company. 
 
 Daniel, James, printer In Aberdeen. 
 
 Davidsox, l^OBT., & Co., grocers in Dumbarton, 
 as a Company, and lloU. Davidson, grocer 
 there, the individunl paitnir of tlia: Company, 
 as a partner thereof, ;inil as an iiidivil.al. 
 
 Deaxs, Johx & Thos., & Co.. carpet-manufac- 
 turers, Stowarton, and John Dean>, resiiling at 
 Poacock Blink, near Stewarton, and Thos. Deans, 
 residing at Dniffan, n'^ar Stewarton, the indivi- 
 dual partners of that Company, v 
 
 Dick, Jas., mason and builder in Glasgow. 
 
 lOl Dickie, & Robertsov, & Co., railway-contractors in 
 Kilwinning and Saltcoat-, an<l Jas. Dickie, re- 
 si<ling at Springvale, i^ the pari-h nf Ardrossan, 
 and Jas. Kol)ertson, builder in Crossbill of Kil- 
 winning, as partners of said Company, and as 
 individuals. 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 18 
 
 19 
 
 Dickie, Wm., fanner and cattle-dealer, Girthill, 
 parish of Ardrossan. 
 
 DiCKSOX, RoBT., baker in Glasgow. 
 
 DixxixG, Jas., grfin and c:.ttle-dealer in High- 
 Mark Castle, in the parish of Kilwiiniing and 
 county of x\yr. 
 
 Dixox, Jacob, sen., of Rochbank, deceasi-d, county 
 of Duml> rton. 
 
 Dixox, Joseph, crown-glass and bottle-manufac- 
 turer, an<l merchant in Dumbarton. 
 
 Dox.vLDSOX, Charles, sometime manufacturer in 
 Glasgow, and al'terwards in Cand)U>barron, now 
 deceased. 
 
 Doxaldsox, Wm. & Johx, manufacturers. Cample 
 Mill, as a Company, and \Vm. iS: Julin D'lnald- 
 Bon, as partners thereof, and as individuals, in 
 the county of Dunilries. 
 
 Douglas &• Sox, watchmakers and jewellers in 
 Greenock, as a Company, and John Dongla':, 
 sen., the only individual partner of that Company, 
 as a partner thereof, and a.s an individual. 
 
 Dove, Sam., lately victualler at Springfield Store, 
 Tradeston, Glasgow, and presently merchant in 
 Balfn>n. 
 
 Date of Sr- 
 
 q.iesi'ration. 
 
 Jan. 9, 
 1840. 
 
 Mar. 5, 
 1841; first 
 ik'liv. M;ir. 
 
 2, 18tl. 
 
 Nov. 30, 
 1841. 
 
 Ort. 11, 
 1839. 
 
 April 7, 
 1841. 
 
 June 13, 
 1842. 
 
 April 5, 
 1842. 
 
 Jan. 6, 
 l&i2. 
 
 Name rmil De.i3na,lon 
 ofTni^lee. 
 
 Wm. Johiu«iton, accountant in 
 
 Glasgow. 
 
 John Longwill, tinsmith 
 Irvine. 
 
 m 
 
 Mar. 7, 
 
 iai2. 
 
 Oct. 16, 
 1810. 
 
 July 4, 
 li'ri-2. 
 
 April 13, 
 
 mi2. 
 
 Nov. 9, 
 1840. 
 
 Ji'.ne 17, 
 1&41. 
 
 .T;dy21, 
 1840. 
 
 July 17. 
 1841; first 
 dt'liv. June 
 
 1, 1841. 
 
 Mar. 4, 
 IMiO. 
 
 June 16. 
 18-i2. 
 
 Sept. 3, 
 1841. 
 
 Robert Nicholson, farmer in 
 
 Kinjnncleugh. 
 
 Francis Molison, merchant 
 Dundee. 
 
 m 
 
 Thomns Lorimer, accor.iua'it 
 
 in GL,s2ow. 
 
 Alexander Pittendrigh, advo- 
 cate in Aberdeen. 
 
 Wm. Marshall, accountant in 
 Paisley. 
 
 James Blackwood, worsted- 
 spinner, Kilmarnock. 
 
 Names anJ Desi;,'naoions of 
 Coaiini:^t>ioners. 
 
 Wni. Johnston, accountant in 
 Gla.sgow. 
 
 John Orr, railway manager ai 
 Presjwick. 
 
 Thos. Graham, merchant in 
 Saltcoats. 
 
 Wm. Ilutton, grocer in Glas- 
 gow. 
 
 Robert Rankin, jun., writer 
 in Irvine. 
 
 George Ord, accountant in 
 Glasgijw. 
 
 David Dreghom, accountant 
 in Glasgow. 
 
 Andw. MacF.wan, accountant 
 in Gk.«gow. 
 
 Alex. Moffat, Esq. of Bar- 
 buie. 
 
 John Donalds. >n, jeweller in 
 Glasgow. 
 
 .lames Douglas, measurer in 
 Glasgow. 
 
 Andrew Liddell, ironmonger, Glasgow, Thos. 
 Cuthliertson, ironmonger there, and Far- 
 (^uhar M'Donald, residing there. 
 
 Wm. Gray, grain-dealer in Irvine, Andrew 
 Mackie, miller at KihnaursMill, and Thos. 
 Crichton, grain-dealer in Irvine. 
 
 Primrose Wm. Kennedy, Esq., banker in 
 Ayr, Hugh Cowan, Esq., banker in Ayr, 
 and James Andrew, jun., Barkskinnning 
 Mill. 
 
 Pat. Hunter Tlioms, agent in Dundee for 
 National Bank of Scotland, Wm. Christie, 
 general manager for the Eastern Bank of 
 Scotland, and Charles Walker, writer in 
 Dundee. 
 
 Robt. M'Arthiir, merchant in Pai-ley, Jas. 
 Drew, writer in Glasgow, and Wm. Wai'd- 
 Law, commission-a^ii^ lit there. 
 
 Jas. Daniel, printer, Lewis Smith, lMX)kseller, 
 Wm. F. Ogg an<l John Whyte, both ad- 
 vocates, all in Al)eideen. 
 
 George Gil)b, writer in Pai<ley, and Thomas 
 Downs, grocer in Glasgow. 
 
 llios. Biggart, wool-s->inner, Bridgend Mills, 
 D;;hy, Wm. Bla-k, wool-s])iimer, Stewar- 
 ton, and Jas. Andersuu Snodgra.ss, banker, 
 Stewarton. 
 
 John Wyld, agent at Glasgow for the Com- 
 mercial Bank of Scotland, Alex. Broom 
 and Wm. York, builders, all in Glasgow. 
 
 David Thomson, currier in Irvine, Thom.as 
 Crichton, -rain-dealt r there, and James 
 Crawtbid, merchant at Bridgend of Irvine. 
 
 Aii;o(int of 
 
 Funds as in t!ic 
 
 Bank I'll pl'ti 
 
 S ate. 
 
 523 14 7 
 
 209 10 11 
 
 1095 18 
 
 6660 1 7 
 
 Wm. Bums and Thos. Miller, blacksmiths in 
 Saltcuats, and Wm. Parker, saddler in 
 Dairy. 
 
 Wm. Stevenson, farmer at Birdston, and 
 Wm. Skinner, baker in Gla>*gow. 
 
 Wm. Dinning, miller at Crivock Mill, parish 
 of Stewarton, Ro!»t. Hill, horse-draler in 
 Saltcoats, and Jas. Crawford, innkeeper, 
 Newton of Ayr. 
 
 Allan FuUarton, banker, Greenock, and Ro- 
 liert Duncanson MacKen/ii-, and Alex. 
 Scott, both writei's in Dund>art.on. 
 
 Allan FuUarton, agent, Wm. Dixon, mer- 
 chant, and Daniel M'Ewan, cabinet-maker, 
 
 all in Glasgow. 
 
 Chas, Cunniiigliam, agent for the National 
 Bank of Scotland, And. Naini, merchant, 
 and Jas. Moncrieff, all I'esiding in Glas- 
 gow. 
 
 John Bramwell in Blaekaddie, John Mitchell 
 in Townliead, and Wm. Davidson, mer- 
 chant in Thoruliiil. 
 
 John Menzies, silversmith, David Davis, 
 merchant, and Hugh Railton, writer, all 
 in Glasgow. 
 
 John M'Gregor, tobacconist, GlasTow, J.os. 
 Chrystal, j\m., writer, Stirling, and Wm. 
 Jaffray, jun.. awountant and law-agent, 
 Glasgow. 
 
 21C0 1 4^ 
 
 795 1 4 
 
 113 3 5^ 
 
 Amoinit 
 
 of 
 
 Funds realized 
 
 £ s. d. 
 344 16 
 
 580 1 9 
 
 545 6 7 
 
 1391 10 1 
 
 121 15 6 
 
 15 
 
 2695 12 41 
 
 7400 
 n r.) 
 
 
 J. Dickie, 
 18s. 6d. 
 J. Robertson, 
 £29, 18s. 6d. 
 
 C »mpany, 
 £9\ 10s. 8d. 
 (See rofumn 
 
 638 14 8 
 
 of douI)tful 
 debts 
 
 312 11 6 
 Including I..2ol 
 uf liad debts. 
 
 11' 5 
 
 1990 
 
 1750 19 6 
 
 Dead prior to 
 sequestration 
 
 1650 
 
 No state 
 
 (See column 
 13, .-.) 
 
 22G0 11 
 
 180 1 2 
 
 J. Dickie, 
 
 £40, Os. lOd. ; 
 
 J. Rolx'rtson, 
 
 £9, 2s. 6d. ; 
 
 Company, 
 £91, 19s. 8d. 
 
 None 
 
 805 7 6 
 Paid balance to 
 account of truS' 
 tec's advances. 
 
 1693 5 9 
 
 828 14 
 
 None 
 
 69 16 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 10 
 
 10 
 
 11 
 
 18 
 
 IS 
 
 10 
 
 V 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 Amountof debts 
 
 due by 
 the Bankrupt 
 
 £ .«. d. 
 2173 10 1 
 
 78:3 17 3 
 
 1934 16 5 
 
 Reported by 
 
 bankrupt at 
 
 11,183 8J 
 
 22,152 15 8^ 
 
 as ranked 
 
 2:282 19 
 
 724 13 0,\ 
 
 4917 18 9?, 
 
 10,412 7 11 
 
 483 6 7 
 
 11 
 
 1251 11 
 
 8 
 
 u 
 
 390 11 
 
 11 
 
 13 
 
 59 18 
 
 4 
 
 9768 18 5 
 
 12,093 19 4^ 
 
 3540 13 11 
 
 562 16 8 
 
 1166 18 10 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 None 
 
 16 3 
 
 None 
 
 None 
 
 14 
 
 Di^chai-ge on 
 Com position, oi 
 without Compo- 
 sition. 
 
 Undischargefl 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 36 15 Undischarged 
 
 N 
 
 one 
 
 None 
 
 27 2 
 
 Nono 
 
 None 
 
 Undischai';:e«i 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Amount of Composition, when Payable, and 
 Names and Designations o'.' Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 None 
 
 £ 8. d. 
 
 {See column 
 
 13, a.) 
 
 8s. per pound, one month after the dis- 
 charge ; William Crichton, farmer, 
 Drumdon, Kirkcolm, near Stranraer. 
 
 None 
 
 None 
 
 (Soe column 
 13, b.) 
 
 None 
 
 None 
 
 (See column 13. g). 
 
 No composition 
 
 None oHered 
 
 6s. 8d. per pound ; 4, 6, 8, and 12 
 months ; Robt. Webster, draper, Glas- 
 
 gow. 
 
 Is. per pound offered at general meet- 
 ing of creditors, held on 12th Nov. 
 1841, payable one month after bank- 
 rupt's final discharge, {See col. 13, j.) 
 
 Trustee's 
 Commi&bion 
 
 Nil 
 
 None 
 
 None 
 
 902 17 
 paid 
 
 {See column 
 13, h.) 
 
 No dividend 
 
 AMOUNT OF rXPE-VSES. 
 
 Law 11:, 
 penses 
 
 £ ••■'. d.£ M. d. 
 None 30 
 
 29 12 
 
 21 
 
 Not fixed 
 
 69 11 6 
 
 None 
 
 (See col. 
 l'3,d.) 
 
 35 3 7 
 
 24 7 9 
 
 174 6 8 
 
 33 5 
 
 80 
 paid 
 
 None 
 
 10 10 
 
 None 
 
 55 
 
 10 10 
 
 Not fixed 
 
 102 17 8 
 
 54 11 
 
 30 7 
 
 99 12 6 
 
 42 19 
 
 41 8 034 1 2 
 
 49 18 2 
 
 16 6 6 
 
 Miscel- 
 laneuns. 
 
 £ .^ cf. 
 
 2 7 6 
 
 8 19 2 
 
 53 8 9 
 
 (See col. 
 13, c.) 
 
 53 13 6 
 
 22 
 
 73 13 
 
 705 15 
 
 27 16 3 
 
 75 9 
 
 43 
 
 6 o 
 
 Addioioudl iuformp..ion contained in '.he 
 Retams. ^ 
 
 a None paid, in cimfccquence of defective title 
 to the heritable property, which can only 
 be remedied bv the Court. 
 
 b L.734 : 10 : 11, being at the rate of Ojd. per 
 pound, — a final dividend. 
 
 c L.33(> : 16 : 4, being for realizing effects, 
 paying rents, interim-factor'.s fee, and other 
 preferable claims due to ci editors. 
 
 d L.40, and L.17 : 13 : 4, for expenses going 
 to liiverpool and London. 
 
 c L.7400, almost entirely estimated rever- 
 sions, aft€r paying off burdens. 
 
 / Besides certain claims against the Glasgow 
 and Ayr Railway Company, and the Ar- 
 dro&san Railway Company. 
 
 p 6d. per pound, immediately on receiving 
 discharge from the Court ; Wm. .Stevenson, 
 farmer, Birdston, near Kirkintilloch ; dis- 
 charge not yet obtained. 
 
 h Dividend paid, L.366 : C : 6, — disputed 
 questions with the proprietors and others 
 rendering it necessary to postpone further 
 dividend. 
 
 t L.102:9:9ofgooddebts: L.l. 10s. of doubt- 
 ful debts, and L.2.i8 : G : 10 of bad debts, 
 besides L.63 of valued effects. 
 
 j The question whether this offer was, at the 
 subse<]uent meeting of creditors on 4th 
 December, accepted or rejecte.1, is still 
 undecided, and pending Itefore the i>beriff 
 of Stirlingshire for judgment. 
 
11 
 
 2 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 6 6 
 
 8 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 DowjiiE, John, merchant and hosier, Arbroath. 
 
 Drummond, John, distiller and grain-dealer, at 
 Hobh Distillery, near CriefF. 
 
 Drysdale, John, & Son, manufacturers, Balbimie, 
 near M.irkinch, in the county of Fife, as a Com- 
 pany, and John Drysdale, maniitacturer there. 
 and Robert Drysdale, manufacturer there, the 
 individual partners of that Company, as partners 
 thereof, and as individuals. 
 
 Duff, Alexander, draper. South Bridge Street, 
 Edinburijh. 
 
 Dt'FF, Chas., sometime coach-contractor in Perth, 
 now residin;^ in Bridgend of Perth. 
 
 DrFF, Daniel, machine-maker and flax-spinner, 
 in Dimdee. 
 
 Duff, Robert, niercliiint in Dundee. 
 
 Drc.GAN, Patrick Jajies, agent an«T commission- 
 merchant in Glasgow. 
 
 Duncan, Arcitp., slater in Tradeston of Glasgow. 
 
 D UNCAN & Cowan, cattle-dealers, sonietime in 
 
 Tairlaw and Auchen'^oul, Ayrshire, and John 
 Duncan, cattle-dealer and fanner, sumetinie in 
 Tairlaw, parish of Straiton, now residing at 
 Lindsayston, parish of Kirkmichael, an<l David 
 Cowan, sometime cattle-dealer ami farmer in 
 Auchensoul, parish of Barr, now flesher and 
 innkeeper, Tradeston, Glasgow, the individual 
 partners of said firm of Duncan & Cowan, and 
 the saiil John Duncan an<l David Cowan, as in- 
 dividuals. 
 
 Duncan, John James, writer and banker, residing 
 in "Windsor Street, Edinburgh. 
 
 DuTfCAN, Robert, & Co., shipbuilders in Greenock, 
 and Mrs Margaret Sharp or Dimcan, residing in 
 Gi'eenock, the sole partner of that Co., as a 
 partner of said Co., and as an individual. 
 
 DuNDAS, Beharie, & Co., manufacturers, Dimdee, 
 David Dundas, weaver or niaiker, presiiitly re- 
 siding at Diglity Toll, near Dundee, and James 
 Beharie, niaiuitactiu-er in Dundee, the indivi- 
 dual partners of said Co., and as individuals. 
 
 DcNLOP, Hugh, mercliant and innkeeper, Irvine. 
 
 Dunn, Alexander, farmer and grain-dealer, re- 
 siding at Balgove, and miller at Pitcur and 
 Keithock. 
 
 Eadte, Daniel, merchant and snuff-box manufac- 
 turer, Auchinleck, in the county of Ayr. 
 
 Eadie, Wm., distiller in Dunning, in the county of 
 Perth. 
 
 Easson, James, grazier and cattle-dealer, residinr- 
 at Blelock, in the parish of Auchtergaven, and 
 county of Perth. 
 
 Date of Se- 
 questration. 
 
 Mar. 26, 
 1&40; first 
 deliv. Mar. 
 
 16, 1840. 
 
 ^lar. 22, 
 1842. 
 
 Aug. 25, 
 1842. 
 
 Dec. 3. 
 1840. 
 
 Oct. 9, 
 1839. 
 
 Oct. 15, 
 1&40. 
 
 Mar. 28, 
 1840. 
 
 June 9, 
 1841. 
 
 Sei-t. 24, 
 1842. 
 
 July 27, 
 1841. 
 
 June -'., 
 1842; first 
 deliv. 31ay 
 
 27, 1842. 
 
 April 9, 
 1&42. 
 
 July 21, 
 1841. 
 
 Sept. 11, 
 1840. 
 
 April 25, 
 1842. 
 
 Feb. 14, 
 1842. 
 
 April 18, 
 1&40. 
 
 Aug. 23, 
 1842. 
 
 Name and Designation 
 of Trustee. 
 
 David Jolly, hosier, Arbroath 
 
 John M'Leish, banker, Crieff. 
 
 Jas. Boaii, merchant, George 
 Street, Edinburgh. 
 
 Wm. Hale, commission-agent 
 in Edinburgh. 
 
 David Halley, messenger-at- 
 arms, Perth. 
 
 Archd. Home, accountant m 
 Edinburrrh. 
 
 Herman MoUwo, merchant in 
 Dimdee. 
 
 John Alexander Tod, wiue 
 merchant and general agent 
 in Glasgow, now James 
 Brown. 
 
 Wm. Anderson, accountant in 
 Glasgow. 
 
 Wm. Pollock, writer in Avr. 
 
 John Maben, accountant in 
 Edinburgh. 
 
 John Morris, merchant in 
 Greenock. 
 
 John Sturrock, jim., writer 
 in Dundee. 
 
 Robert Rankin, jun., writer 
 in Irvine. 
 
 James Anderson, writer in 
 Blairgowrie. 
 
 Alex. Nicol, grain-merchant 
 in Cunmock. 
 
 Wm. Brown, banker in CriefF. 
 
 Jas. Morrison, accountant in 
 Perth. 
 
 Names and Designations of 
 Coniniibbioners. 
 
 Peter Findlay, draper, Arbroath, John 
 Davidson, merchant, Arbroath, Jas. An- 
 derson, writer there. 
 
 Peter Kerrow, farmer. Mains of Innerpef- 
 frey, James Gements, jun., ironmonger, 
 Crieff, and Andrew Miller (of Miller & 
 White, merchant's), CriefF. 
 
 J. C. Foulds, accountant, Glasgow, Robert 
 Russell, wool-dealer, Canonmills, Edin- 
 burgh, and Hugh Rose, oil-merchant and 
 drysalter, Leith Walk, Edinburgh. 
 
 James Virtue, merchant, Alex. Kinninmont, 
 merchant, and Wm. Ballantine, draper. 
 High Street, all in Edinburgh. 
 
 Geo. Imrie, corn-merchant in Perth, John 
 Stewart, Guard of the Perth and Inver- 
 ness Mail, and Jas. Miller, Arnbathie. 
 
 And. Ogilvie, merchant in Dundee, David 
 Anderson, boo>kseller and stationer in Dun- 
 dee, and Jas. Lennox, hatter in Dundee. 
 
 Wm. Christie, banker in Dundee. 
 
 Richard Hall, writer in Glasgow, Robert 
 Salniond, cashier of the Western Bank of 
 Scotlaiul, and James Rcid, Secretary of 
 the Glasgow Union Banking Com]>any. 
 
 James Hay, builder in Tradeston, Glasgow, 
 David [Miller, wright and builder there, 
 and Wm. Bankier, iionmonger there. 
 
 Prinu'ose William Kennedy, Es<]., banker in 
 Ayr, J(jhn Raird, merchar.t there, and 
 John M'Clymont, farmer, Balsaggart, 
 parish of Kii'kmichael. 
 
 Amonrt of 
 
 Fnnds as in llie 
 
 Bankrupt's 
 
 State. 
 
 Richard Williams (of George Willis and R. 
 Williams, clothiers), Wm. Belfrage, hosier 
 and glover, and James Scott (of J. & T. 
 Scott, cabinet-makers), all in Edinl»urgh. 
 
 Alexander Brown, jun., joiner, Greenock, 
 George Allan, jun., blacksmith and bra.«s- 
 founder there, and Robert Aikman mer- 
 chant, Glasgow. 
 
 Wm. Christie, lately general-manager of the 
 Eastern Bank of Scotland, residing in 
 Dundee, James Bonella, sen., merchant 
 and flax-spinner in Dundee. 
 
 Robert Dunlop, farmer, Dreghorn, William 
 Gray, merchant, Irvine, and Daniel Lade, 
 spirit-merchant, Glasgow. 
 
 Robert Geekie, of Rosemount, James Camp- 
 bell, Balbrogie, and John Fleming, ac- 
 coimtant, Coupar- Angus. 
 
 John Hair, cloth-merchant in Cumnock, 
 Charles Howatson, accountant in the Ayr- 
 shire Bank at Cunmock, and Matthew 
 M'Turk, lime-merchant in Auchinleck. 
 
 Andrew Daviilson, writer in Perth, William 
 Morrison, farmer, Rossie, and James 
 Garvie, farmer, Middlestrathy. 
 
 Wm. Murray, writer in Perth, and William 
 Gloag, agent for the Commercial Bank of 
 Scotland there. 
 
 £ s. d. 
 None made up 
 by bankrupt 
 
 1019 8 6 
 
 921 9 10 
 
 On deducting 
 landlord's pre- 
 ferable claims 
 
 Amount 
 
 of 
 
 Funds realized 
 
 399 7 6^ 
 
 No amount 
 stated 
 
 23,927 8 8 
 
 760 
 
 489 12 9 
 
 (See column 
 13, c.) 
 
 J. D., £276, 
 6s. 3d. 
 
 D. C, £93, 
 19s. 4d. 
 
 No Co. funds. 
 
 (See column 
 
 13,/.; 
 
 13,045 4 9 
 
 121 17 9 
 
 175 11 Oi 
 
 1685 11 11 
 fleducting rents 
 and preferable 
 burdens 
 
 126 3 2i 
 
 3336 16 
 
 631 6 6 
 
 £ s. d. 
 245 4 8^ 
 
 293 10 4 
 
 164 
 
 8 
 
 6 
 
 112 
 
 17 
 
 51 
 
 142 
 
 7 10 
 
 3363 
 
 5 
 
 6 
 
 404 
 
 11 
 
 1 
 
 489 12 9 
 
 (See column 
 13, d.) 
 
 Nil 
 
 
 J. Di 
 £75, ] 
 
 mean, 
 L9s. 2d. 
 
 D. Cowan, 
 £42, 15s. Id. 
 
 N 
 
 one 
 
 
 2035 
 
 15 
 
 3 
 
 61 
 
 15 
 
 4 
 
 • 
 
 • • 
 
 
 1439 
 
 2 
 
 1 
 
 128 
 
 7 
 
 
 
 2149 
 
 6 
 
 
 
 No account 
 audited 
 
 RECORD OF SEQUESTRATIONS. 
 
 11 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information container] in the 
 Returns. 
 
 
 Trustee's 
 Commission 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 1 
 
 £ *. d. 
 1051 6 3 
 
 £ s. d. 
 None 
 
 Undischarged 
 
 No composition 
 
 £ s. d- 
 (See column 
 13, a.) 
 
 £ X. d. 
 12 4 9 
 
 £ *. d. 
 43 2 6 
 
 £ s. d- 
 11 4 6 
 
 a 2s. Id. per p«iund ; paid, L.lO.i, 13s. .^d.; 
 unpaid, Ss. U^d. 
 
 2 
 
 710 
 
 Os.per week 
 
 Undischarged 
 
 None 
 
 (See column 
 13, b.) 
 
 5 per cent. 
 
 on the sum 
 
 realized. 
 
 Not ascer- 
 tained 
 
 ... 
 
 h Sequestration awar«lcdon 22d Marrh lf»42: 
 divideud postponed till next ordinvr pe- 
 riod. 
 
 3 
 
 2627 4 3 
 
 None 
 
 Undischarged 
 
 • ' • 
 
 ... 
 
 
 No account 
 rendered 
 
 > • > 
 
 
 4 
 
 644 6 Oi 
 
 given in list by 
 bankrupt. 
 
 A sum 
 drawn from 
 sales in shop 
 
 Undischarged 
 
 None offered 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained! 
 
 ... 
 
 
 5 
 
 1707 10 10^ 
 
 22 
 
 ... 
 
 6d. per pound offered, payable six 
 months after the date of dLscharTe ; 
 David Miller, fainier, Dalcnie. 
 
 None 
 
 10 
 
 (See col. 
 13, c.) 
 
 Incidental 
 exj>enses, 
 9 7 b\ 
 
 cL.IlO, 17s. 4d., besides an a>ldilional ac- 
 count not yet ascertained. 
 
 6 
 
 38,064 7 1 
 
 None 
 
 Undischarged 
 
 None 
 
 2200 5 3 
 
 155 16 4 
 
 Accounts 
 not ren- 
 dered. 
 
 774 7 4 
 
 
 7 
 
 9172 6 1 
 
 None 
 
 Undischarged 
 
 • •• 
 
 No dividend 
 declared 
 
 50 
 with ex- 
 penses. 
 
 39 2 7 
 
 ... 
 
 
 8 
 
 9 
 10 
 
 2502 3 
 
 1763 1 8 
 15,735 
 
 None 
 None 
 
 Undischarged 
 Undischarged 
 
 None 
 None 
 
 None 
 None 
 
 Not fixed 
 
 Not fixed 
 8 8 
 
 60 
 
 Not ascer- 
 tained 
 
 37 3 11 
 
 39 14 7 
 
 d The sum of L.489, 12s. M., statel as l^ing 
 realized, was recovered by a former trustee. 
 Mr John A. To<i, who, in ronse«iuence of 
 his own affairs becoming embarrassed, ab- 
 sconded v.ith the whole of the funds, with 
 the exception of L.62, 10s., which still re- 
 mains in Bank. An action has been raised 
 before the Supreme r<>urt, against his cau- 
 tioner, for L.250, the aniuunt of security 
 given by him to the creditors. 
 
 '■ The bankrupt has abstcouddl, but the funds, 
 so far as ascertained, amount to L.4(M». 
 
 11 
 
 (See column 
 13, i/.) 
 
 None 
 
 Undischarged 
 
 None offered 
 
 None 
 
 Not fixed 
 
 None paid 
 
 2 2 
 
 /Bankrupt absconded without leaving any 
 
 state of affairs. 
 g Not known, but the claims lodged amount 
 
 to L.296, 6s. ad. 
 
 12 
 
 (See column 
 13, h.) 
 
 36 18 
 down to 
 this date. 
 
 Undischarged 
 
 Nono 
 
 None 
 
 86 18 1 
 
 13 13 5 
 
 {See col. 
 13, 1.) 
 
 A In bankrupt's sUte, L.n,209. 4s. lOd. ; 
 
 amount ranked as at this date, L.9764, lOa. 
 
 3.W. 
 1 L.1838, Is. Gh\. This has been disbun»e.l 
 
 iu finishing ships. 
 
 13 
 
 613 18 10 
 
 No allow- 
 ance 
 
 Undischarged 
 
 None 
 
 No dividend 
 as yet 
 
 Not fixed 
 
 38 10 7 
 
 10 2 11 
 
 
 14 
 
 385 7 8 
 
 ... 
 
 ... 
 
 ... 
 
 ... 
 
 
 28 2 
 
 
 
 15 
 16 
 
 (See column 
 13, j.) 
 
 567 7 8 
 
 No allow- 
 ance 
 
 Discharged on 
 composition 
 
 Discharged 
 without compo- 
 sition 
 
 8s. per pound ; 6s. 6d. at Michaelmas 
 last, remaining Is. 6d. payable at 
 Michaelmas 1843. (For cautioners' 
 names, see column 13, k.) 
 
 Part of the 
 
 6s. 6d. paid, 
 
 greater part 
 
 unpaid. 
 
 4s. per pound 
 paid 
 
 20 
 12 12 
 
 66 13 10 
 32 
 
 2 
 
 / L.5589, 8s. 8d., as given in by bankrupt, 
 but suppose<i to exceed that sum. 
 
 k David Bn.wn.Marlee.Geo. Buik, merrhant, 
 Dundee, Thos. M'Ritchie, innkeeper there, 
 James Keay, merchant, Lochee. For ae- 
 cond instalment, Alex. Hendry. ;;ardener. 
 Beaumout, Wm. Hendry, Keithock. and 
 John Howieson, innkeeper, Coupar- Angua. 
 
 17 
 
 6909 1 3 
 including pre- 
 ferable debts. 
 
 None 
 
 Undischarged 
 
 None 
 
 (See column 
 13, /.) 
 
 68 18 
 
 139 4 6 
 
 ... 
 
 I First dividend, 2s. 3d. per pound. tecoiMl 
 dividend, Ijd. per pound; both jiakl. 
 
 18 
 
 1496 15 7 
 bankrupt's esti- 
 mate. 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 No account 
 yet audited 
 
 No account 
 yet audit*.>d 
 
 r 
 
12 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 4 5 6 
 
 
 NAME AM) DESIGNATION OE 
 
 Date of Se- 
 
 Name and Desfgnation of 
 
 Names and Designations of 
 
 Amount of 
 Fuuds as in the 
 
 Amount 
 of 
 
 
 BAXKUUPT. 
 
 questration. 
 
 Trustee. 
 
 Commissioners. 
 
 Bankrupt's 
 
 State. 
 
 Funds realized. 
 
 
 
 
 
 
 £ .'>. d. 
 
 £ s. d. 
 
 1 
 
 EoGAii, RoBEKT, manufacturer in Glasgow. 
 
 Jnly 17, 
 1840, 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 Thomas Fraser, tailor and clothier, W. F. 
 Kirkland, writer, both in Glasgow, and 
 Alex. M'Kinlay, agent for the Shott's 
 Iron Co. 
 
 60 12 6 
 
 88 2 6 
 
 2 
 
 Elder, Wm.. sometime brewer and spirit-dealer in 
 
 Jan. 18, 
 
 James Watsor, commission- 
 
 Wm. Potter, brewer, Wm. AMiyte, writer, 
 
 No state, bank- 
 
 (See column 
 
 
 Furtiir, but now residing somewhere furth of 
 Scotland. 
 
 1841; first 
 
 deliv. Dec. 
 
 14, 18iO. 
 
 agent, Dundee. 
 
 and John Craig, manufactin-er, all in 
 Forfar. 
 
 rupt having fled 
 the country. 
 
 13, a.) 
 
 3 
 
 Emjiersov, Jvmes, & Co., shawl-warehousemen in 
 
 July 5, 
 
 James Gourlay, accountant in 
 
 Archibald Hai-vcy, silk and shawl-merchant. 
 
 1602 4 7 
 
 1250 2 9^ 
 
 
 Glasgow, as a Company, and Junus Enmierson, 
 
 1841. 
 
 Glasgow. 
 
 Glasgow, and John Robertson, and Thos. 
 
 
 
 
 shawl-wandiouseman there, as tlie si.le partner of 
 
 
 
 Gilmour, manufacturers, Paisley. 
 
 
 
 
 that Company, and as an individual. 
 
 
 
 
 
 
 4 
 
 Erskixe, C. W. T., ship-ehandlor and writer in 
 
 Sept. 30, 
 
 Wm. Johnston, accountant in 
 
 J. Alexander, J. M'Clymont, and J. M'Sy- 
 
 None given up 
 
 1043 2 8 
 
 
 Glascfow. 
 
 1839. 
 
 Glasgow. 
 
 mon, all merchants in Glasgow. 
 
 
 
 5 
 
 Erskine, Wm., plumber aud glazier in Leith. 
 
 July 24, 
 1840. 
 
 James' Butler Gallie, mercht. 
 in Edinburgh. 
 
 Thos. Mowat, engineer, Leith, John Coch- 
 rane, bl(x;k-maker there, and Robert 
 Hunter, jun. (of Robert Hunter & Sons, 
 smiths) there. 
 
 707 1 1 
 
 607 10^ 
 
 6 
 
 Fairley, Georoe, and Peter Horsxox, joint- 
 
 June 2, 
 
 James Selkirk, wright, Glas- 
 
 Samuel Park, mason and builder, Andrew 
 
 1962 3 
 
 None 
 
 
 adventure or limited copartnery in building, 
 
 1842. 
 
 gow. 
 
 Landels, wright and joiner, and George 
 
 
 
 
 carried on sometime by George Fairley and 
 
 
 
 M'Ara, pavement-merchant, all in Glas- 
 
 
 
 
 Peter Houston, buiMers in Glasgow, and latterly 
 
 
 
 gow. 
 
 
 
 
 by the said George Fau'ley alone. 
 
 
 
 
 
 
 7 
 
 Fairweather, J.niEs, jun., maiuifacturer in Dun- 
 
 Feb. 15, 
 
 George Hair Newal, merchant 
 
 James Brown (of James and Wm. Brown, 
 
 374 9 
 
 141 10 11 
 
 
 dee. 
 
 1842. 
 
 in Dimdee. 
 
 fla.x-spinnei"s), Alex. Low (of Andw. Low 
 & Son, flax-spinners), and Thomas Kidd 
 Meffan, merchant, all in Dundee. 
 
 
 
 8 
 
 Faoruhah, Alex., ironmonger in Peterhead. 
 
 June 18, 
 1842. 
 
 Thomas John Bremner, bank- 
 agent, Peterhead. 
 
 Thomas Knox, i>ank-agent, Andrew Boyd, 
 writer, and Robert Lockie, cabinet-maker, 
 all in Peterhead. 
 
 3093 9 3 
 
 15 
 
 9 
 
 Ferguson, Brown, corn-factor and carter, Camp, 
 
 Aug. 6, 
 
 Wm. Johnston, accountant in 
 
 Robert Thom<on, writer (of Mack & Thom- 
 
 62 
 
 35 17 8 
 
 
 Baillieston Toll, neai- Glasgow. 
 
 1842. 
 
 Glasfjow. 
 
 son, writers), John Monteath, writer, ami 
 James Simpson, writer, all in Glasgow, 
 
 
 
 10 
 
 Ferguson, Thomas, carrier in Cunmock. 
 
 Aug. 12, 
 1841. 
 
 Bobert Crawford, writer in 
 Cumnock. 
 
 John Hair, cloth-merchant, Charles Ilowat- 
 son, accountant in the Ayrshire Bank, and 
 Wm. ^I'Latchie, wright, all in Cunmock. 
 
 55 
 
 39 17 6 
 
 11 
 
 FiNDLATER, J.VMES, jun., merchant in Perth. 
 
 Feb. 3, 
 1841. 
 
 Robert BoWrtson, merchant 
 in Perth. 
 
 Patrick Gilbert Stewart, Bank of Scotland, 
 John Matthew, draper, and Neil Stewart, 
 wine and spirit-merchant, all in Pertli. 
 
 272 2 11 
 
 40 15 5 
 
 12 
 
 FiNPLAY, J. & J., merchants in Glasgow, and 
 
 Nov. 25, 
 
 Allan Cuthbertson, account- 
 
 Daniel Walkingsh.iw, merchant, Robt. Bry- 
 
 10,064 7 3 
 
 1128 5 7 
 
 
 carrying on business a-^ cotton-spinnei's at Bridge 
 
 1841. 
 
 ant in Glasgow. 
 
 son, merchant, and Robert Armour, mer- 
 
 
 
 
 of Weir, county of Iloiifrew, and at Springrale, 
 
 
 
 chant, all in Glasgow. 
 
 
 
 
 county of Lanark, and Joseph Findlay, cotton- 
 
 
 
 
 
 
 
 spinner at Bridge of Weir, and James Fimllay, 
 
 
 
 
 
 
 
 cotton-spinner at Springvale, the individual part- 
 
 
 
 
 
 
 
 ners of that Company. 
 
 
 
 
 
 
 13 
 
 FiNDLAY, John, cotton-spinner at Bridge of Weir, 
 
 Jan. 18, 
 
 Allan Cuthbertson, account- 
 
 Charles Herbert Scott, cotton-broker in 
 
 • •• 
 
 27 16 3 
 
 
 deceased. 
 
 1842. 
 
 ant in Glasgow. 
 
 Glasgow, and John Ritchie, and Robert 
 Bryson, both merchants there. 
 
 * 
 
 (See column 
 
 13, /.; 
 
 14 
 
 FrsHER, J. & J., bleachiTs in Springbank. pari>li 
 
 Jan. 17, 
 
 John Crawford, accountant in 
 
 Jas. Gibb, merchant, Gla,sgow, Ja«. Dimn, 
 
 118 12 1 
 
 
 
 of Neilston, and J^lm Fi-her, an<l Janifs Craig 
 
 1842. 
 
 Paisley. 
 
 manufacturer there, and Archibald Craig, 
 
 
 
 
 Fisher, bleachers tlu-re, the indiviilual partners 
 
 
 
 engineer. Paisley. 
 
 
 
 
 of said Company, and as individuals. 
 
 
 
 
 
 
 
 jAifEs Craig Fisher. 
 
 Bo. 
 
 Do. 
 
 Bo. 
 
 121 9 3 
 
 ... 
 
 
 John Fisher. 
 
 Bo. 
 
 Do. 
 
 Bo. 
 
 No estate. 
 
 " * . 
 
 15 
 
 Fisher, John, innkeeper and smith at New Inn 
 of Auchtergaven, county ol' Perth. 
 
 Aug. 13, 
 1841. 
 
 David Clark, writer in Perth. 
 
 James Condie, writer, Perth, Alex. M'DufF, 
 ten.-int of Newmill of Stratherd, and John 
 Low, merchant in Perth. 
 
 772 3 2 
 
 351 
 
 16 
 
 Fleming, John and Alexander, cattle-dealoi-s, 
 
 Sept. 25, 
 
 John M'Whannell, writer. 
 
 Archd. Allan, slate-fjuarrier. Shanks, David 
 
 1402 10 7i 
 
 150 13 4 
 
 
 residing at Drumacharan, Glonshee, county of 
 
 1841. 
 
 Perth. 
 
 Craigie, banker, Perth, and Don. Stewart, 
 
 
 
 Perth, as a Company, and John Fleming, and 
 
 
 
 merchant there. 
 
 
 
 
 Alexander Fleming, as partners of that Com- 
 
 
 
 
 
 
 
 pany, and as individuals. 
 
 
 
 
 
 
 17 
 
 Fleming, Thos., grocer and mill-spinner, lately 
 
 Dec. 27, 
 
 Jas. Morrison, accountant in 
 
 Archibald Burns, manager of the Central 
 
 Bankrupt de- 
 
 11,088 9 3 
 
 
 residing: at Bri<lij;eud of Perth, now deceased. 
 
 1839. 
 
 Perth. 
 
 Bank of Scotland, Thos. Dimcan, writer, 
 and William Pearson, merchant, all in 
 Perth. 
 
 ceased 
 
 (See column 
 13, „.) 
 
 18 
 
 Forsyth, George, merchant in Coatbridge. 
 
 June 30, 
 
 David Watson, portioner in 
 
 Thos. Forsyth, merchant, Coatbridge, David 
 
 30 
 
 25 18 
 
 
 
 1842. 
 
 Coatbridge. 
 
 Martin, baker, Coatdyke, and John Wing- 
 field, writer in Hamilton. 
 
 
 \ 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 12 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amountof debts 
 
 due by 
 the Bankrupt 
 
 3 
 
 £ s. d. 
 no 17 
 
 (See column 
 13, b.) 
 
 10,383 8 11 
 
 5199 10 5 
 
 5 1061 6 
 
 1417 18 
 
 exclusive of 
 
 heritable bond. 
 
 (See column 
 13, g.) 
 
 810,552 15 3 
 
 592 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or' Amount of Composition, when J*ayable, and 
 
 without Compo- 
 sition. 
 
 £ s. d. 
 
 None 
 
 None 
 
 Nil 
 
 None 
 
 12 10 
 
 5 
 
 Undischarged 
 
 Undischarsed 
 
 Undischarged 
 
 Undischarged 
 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 None 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 194 10 2 
 
 2432 10 6^ 
 
 12,157 15 2 
 
 Undischarged 
 
 9 Undischarged 
 
 None 
 
 (See column 
 13, m.) 
 
 3358 14 2 
 
 18 
 
 4875 13 1 
 
 4567 13 1 
 
 1033 2 
 
 696 4 7 
 
 4896 17 3 
 
 exclusive of 
 
 heritable debt! 
 
 597 14 6^ 
 
 {See col. 
 13, k.) 
 
 96 
 
 None 
 
 1 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Do. 
 Do. 
 
 None 
 
 None offered 
 
 Trustee's 
 Commission 
 
 £ s. d 
 First & final 
 dividend of 
 
 43 7 10 
 paid 
 
 3s.4d.per£, 
 
 in all 
 
 amountingto 
 
 54 4 iO 
 
 {See column 
 13, e.) 
 
 AMOUNT OF EXPENSES. 
 
 Law Ex- 
 penses. 
 
 £ s. d.£ s. d 
 6 6 31 4 101 
 
 3^ percent, 
 
 57 6 3 
 
 804 56 11 
 
 110 14 8 
 
 Undischarged 
 
 46 12 9 
 
 allowetl to 
 family of 
 deceased 
 bankrupt 
 
 None 
 
 Undischarged 
 
 None 
 
 Nono 
 
 None 
 
 19 14 
 
 Not fixed 
 
 {See col. 
 13, c.) 
 
 60 3 7 
 
 {See col. 
 13,/.) 
 
 Miscel- 
 laneous. 
 
 £ .9. d. 
 7 3 101 
 
 (See col. 
 13, d.) 
 
 91 11 3 
 
 10 11 2 
 
 Additional informatiuu contUBMi in ibe 
 Return*. 
 
 a First return, 
 Since, 
 
 L.SM 13 11| 
 47 8 C 
 
 L.-2i;8 3 &| 
 
 l> The debts ranke^l amount t<< I..3^. It. 
 4d., aud further claims have Li.- n Itaijc*!. 
 amounting tu L.I61, iUs. lid. 
 
 e First return. 
 Since, 
 
 L.I6 IC !• 
 'J 12 7 
 
 L.5(> 9 ft 
 
 152 8 5233 18 8 
 
 None yet 
 
 paid 
 
 None 
 
 {See column 
 13, h.) 
 
 No dividend 
 declared 
 
 None 
 
 Is. per pound 
 paid 
 
 None 
 
 7d. per pound, at six and twelve months 
 from date of discharge ; Geo. Ronald, 
 warehouseman to Wm. Dimn, Glas- 
 gow. 
 
 4d. per pound. Do. 
 
 Id. per pound. Bo. 
 
 No composition 
 
 Nono 
 
 (See col. 
 13, i.) 
 
 Not fixed 
 
 None 
 
 {See col. 
 
 13,;.) 
 
 Not yet as 
 certiuned 
 
 None 
 
 '/Payment of interest to iii-ritaM. ••i>..'iiur«, 
 repairs on houses, itc 
 
 First return, ! .lt».". • 5 
 
 Since, . 3*J 6 « 
 
 L 114 li I 
 
 16 2^ 
 
 7 6 
 
 15 16 
 
 None yet 
 declared 
 
 21 
 
 None 
 
 734 10 9 
 
 Not fixed 
 
 Not fixed 
 
 {See col. 
 13, o.) 
 
 None paid, 
 but al>out 
 32 
 
 70 
 whole ex- 
 penses 
 
 Not ascer- 
 tained 
 
 41 13 3 
 
 121 2 
 
 14 15 
 
 e Dividend of Is. 3>1. per pound, {.araWe at 
 (ith March iii4*2 ; and 'jd. per (toiiu i de- 
 clared at .Ith S«pt. 15:42. finsl. 
 
 /L.350, 3s. 4d. inciirrtsl hx defending estate 
 frtjui claims hy ct-rtiiin jmriie*. 
 
 g L.8<;4, 17s. hhl., as shewn by the state of 
 
 ranking made up l>y the trustee for fnt 
 dividend. 
 
 h Dividend of 2*. Cd per pound. 
 
 1. Amount paid, LJW 13 7 
 
 2. Amount uupaid, 9 9 S 
 
 L.ioe > 3 
 
 t Four guine.is fixed as the alUxvanc* to 
 the interim-factor; L.7, is., 
 allowed to trustee. 
 
 4 7 11 
 
 413 9 9 
 
 6 
 
 6 7 6 
 
 (See col. 
 13, p.) 
 
 17 8 9] 
 
 j The whole expenses attending the »fi 
 tratiun amount, at tlie proeut date, to 
 alH>ut L.HB. 
 
 k None — but an acconnt oi board paid tor 
 him, amount L.2, Gs. 
 
 I The only other assets are, one share nt tlw 
 capital stock of the North British In>ar- 
 ance Company- the co.«t xf whirh «as 
 L.20 ; aud any further dividend that may 
 be received fn>m the st^juestrated e>tat«. ut' 
 Marshall, Findlay, & Co., uu a rlaiut uf 
 L.807, 78. 3d. 
 
 m The deceased was a partner of the MMona 
 of J. & J. Findlay, which i^i inM>lrent. TW 
 amount of dehts due by that Cwmpanr is 
 L. 12, 157, 1 JS. 2d., for which the dereaoed's 
 estate is liable under doluction >•{ the valao 
 of the Company's estate, which is not yet 
 ascertained. 
 
 » L. 11,088,03. 3d. This inclu«ies h.Wjtm, 
 the price of an estate, bunlen*^! t«> tlic «k. 
 tent of L.&54o, as alsoaUoiit L.Ji7«. - 
 applied in payment of heritable ii. • : ■ - - 
 aud burdens. 
 
 o L.I54, .'ts. 7d. ; includes coinmt»«MMi <HI 
 price of heritable property. 
 
 p L.201, Uts. lOd. : includes ex|>ense of tfado 
 
 to purcliaser of heritable prwptrtr. 
 
13 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 4 5 6 
 
 1 Forrest, Wm., Greenock, who was sometime dra- 
 per in Grt'enock, as a partner of the firm of 
 John Cameron and Company, drapers there, 
 and was thereafter a grocer and provision mer- 
 chant there, and is now, or was lately, a house- 
 builder, or workman in wood, stt^ne, 'and other 
 materials for tlie erection of houses, and for other 
 purposes. 
 
 Forsyth, Walter, grocer and spirit-dealer, Coat- 
 bridge, neai' Airdrie, Lanarkshire. 
 
 Forsyth, Wm., & Company, wrights and builders 
 in Glasgow, and in Laurieston of Glasgow, and 
 Wm. Forsyth, wrii^fht and builder there, the 
 sole partner of said Company. 
 
 FouLDS, JoHX, wood-merchant and general apjrnt 
 in Glas<row. 
 
 Fraser, J.^mes, publisher, stationer, and surveyor, 
 Markinch, in the county of Fife. 
 
 Fraser, James Johv, W.S., 57 Albany Street, 
 Edinburgh, dere.'isvd. 
 
 Fr^vser, John, bookseller and stationer in Glas- 
 gow. 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Fraser, MacRae, & Company, merchants in Fort- 
 rose, as a Company, and Wm. Fraser, and 
 Hugh MacRae, both merchants in Fortrose, the 
 individual partners of said Company, and as in- 
 dividuals. 
 
 Frater, Morris, carrier and grain-dealer, resid- 
 ing in Cumbernauld. 
 
 Frew, James, coal-master, Poii-Seaton, county of 
 Edinburgh. 
 
 Ftfe, Archibald Morrison, & Co., linen-thread 
 manufacturers in Glasgow, and Archibald Morri- 
 son Fyfe, linen-thread manufacturer, there, sole 
 partner of that Company, and as an individual. 
 
 Gall & Yellowlees, coach-builders and harness- 
 makers, Greenside Place, Edinburgh, as a Com- 
 pany, and John Yellowlees, coach-builtler an«l 
 harness-maker there, the only partner of said 
 Company, as a partner thereof, and as an indi- 
 vidual. 
 
 Gallie, John, pluml)er and dealer in lead, 21 
 
 George Street, Edinburgh. 
 
 Gardner, Jas., perfumer, Glasgow. 
 
 Gardner, Thos., merchant and general grocer, 
 Port-Glasgow. 
 
 Gartness Iron Comp.\.ny, earning on business as 
 iron-manufactiiriTs at Gartness, near Airdrie, 
 and in Glasgow, and Jas. Paterson, residing at 
 Gartness, and William Rol)b and John Henry 
 Stewart, both residing in Glasgow, tlie indivi- 
 dual partners of that Company, and as indivi- 
 duals. 
 
 Gatenby, William, hair-dresser and perfumer in 
 Greenock and Ayr. 
 
 Gemmill & Smith, drapers and silk-mercers in 
 Paisley, and Francis Gemmill, and William 
 Smith, the individual partners of that Company. 
 
 Date of Se- 
 questration. 
 
 Name and Designation 
 of Trustee. 
 
 July 22, 
 1842; first 
 deUv. July 
 
 13, 1842. 
 
 Dec. 28, 
 1841. 
 
 Dec. 9, 
 1841. 
 
 lAIay 17, 
 l&ll. 
 
 May 27, 
 1842. 
 
 April 3, 
 1841; first 
 deliv. Feb. 
 
 8, 1840. 
 
 July 12, 
 1842. 
 
 May 9, 
 
 1842; first 
 
 deliv. April 
 
 20, 1842. 
 
 April 19, 
 1842. 
 
 Sept. 23, 
 1840. 
 
 Mar. 6, 
 1841. 
 
 Sept. 10, 
 1842. 
 
 Feb. 19, 
 1841. 
 
 Jan. 17, 
 1842. 
 
 Dec. 1, 
 1&41. 
 
 Jan. 13, 
 1841. 
 
 Sept. 2, 
 1841. 
 
 Aug. 29, 
 1842. 
 
 Peter M'Pherson, agent in 
 
 Greenock. 
 
 Thos. Forsyth, spirit-merchant 
 
 in Coatbridge. 
 
 Jos. Dods, plumber in Glas- 
 gow. 
 
 John Wm. Muirhead, writer 
 in Glasigow. 
 
 Thos. Miller, accountant in 
 Edinburgh. 
 
 Alex. Millar, S.S.C, Edin- 
 burgh. 
 
 David Dreghom, accountant 
 in Glasgow. 
 
 John Green, accountant in 
 Edinburgh. 
 
 John Paterson, grain-mer- 
 
 chant in Glasgow. 
 
 John Maben, accountant in 
 
 Edinburgh. 
 
 Andrew MacEwan, account- 
 
 ant in Glasgow. 
 
 O 
 
 Thomas Carse, axle-maker, 
 Greenside Row, Edinburgh. 
 
 John Green, accountant in 
 
 Edinburgh. 
 
 Malcolm Inglis, merchant in 
 
 Glasgow, 
 
 Jas. Inglis, sheriiF-clerk-de- 
 pute of Renfrewshire, re- 
 
 siding in Greenock. 
 
 William Johnston, accountant 
 in Glasgow. 
 
 Hugh Railton, writer, Glas- 
 
 gow. 
 
 James Gourlay, accountant, 
 Glasgow. 
 
 Names and Designations of 
 Commissioners. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 SUte. 
 
 John Thomson, banker, Wm. Liddell, writer, 
 and John Robinson, draper, all in Green- 
 ock. 
 
 £ s. d. 
 20,412 8 
 
 Pat. Murdoch, merchant in Glasgow, Sam. 
 Thomson, wine and spirit-merchant there, 
 and Robt. Russell, baker, Coatbridge. 
 
 Jas. Brown, jun., timber-merchant in Glas- 
 gow, Allan M'Lean, plasterer in Hutche- 
 sontown of Glasgow, and Walter MacFar- 
 lane, land-agent in Glasgow. 
 
 John Jamieson Craig, portioner, residing in 
 Glasgow, Hugh Baird, brewer there, and 
 Chas. Robt. Baird, writer there. 
 
 Alex. R. Johnston, writer in Edinburgh, 
 Geo. M'Donald, Burghnmirhead, Edin- 
 burgh, and John Jeff'rey, Prestonhall, 
 Markinch. 
 
 John Hunter, Adam Paterson, and James 
 Lindsay, W.S., all in Edinburgh. 
 
 Robt. Weir, stationer, James Porter, writer, 
 and John Watson, merchant, all in Glas- 
 gow. 
 
 George Heslop Girle, leather-merchant in 
 Edinburgh, Richard Raimes, merchant 
 there, and Alexander Pirgivie, merchant, 
 Leith. 
 
 Wm. Menzies, miller, at Larbert Mill, Robt. 
 Paterson, maltster in Stirling, and Ludo- 
 vick Hill, grain-dealer in Airdrie. 
 
 Wm. Wotherspoon, S.S.C, and John Ro- 
 bertson, writer, Edinburgh. 
 
 Robert Salmond, banker, William Edmund 
 Hardie, calico-printer, and Archd. Scott, 
 Wright, all in Glasgow. 
 
 Wm. Miller, wood-merchant, Leith Walk, 
 Edinburgh, Thomas Herriot, merchant, 
 Lawnmarket, Edinburgh, and John Tod, 
 smith, Green ?ide Row, Edinburgh. 
 
 Robert Dobson, builder, James Munro, re- 
 siding at 6 Malta Terrace, and William 
 Kirkwood, plumber, all in Edinburgh. 
 
 Wm. G. Smith, writer, Wm. JaffVay, jun., 
 accountant and law-agent, and Hugh 
 Railton, wTiter, all in Glasgow. 
 
 John M'Kenzie, miller and grain-merchant, 
 Greenock, Peter M'Pherson, merchant 
 there, and Allan Muir, baker and grain- 
 merchant, Port-Glasgow. 
 
 David Chapman, manufacturer in Airdrie, 
 and merchant in Glasgow, Alex. M'Kin- 
 ky (of the Shotts Iron Company, Glas- 
 gow), and Jas. Thomson, Upper Kingston, 
 Glasgow. 
 
 Samuel Gemmill and Archibald M'Callum, 
 both writers in Greenock, and Joseph 
 Hutchison, comb-maker, Glasgow. 
 
 John Reid, Alex. Paton, and John Campbell 
 Henderson, all merchants in Glasgow. 
 
 About 
 60 
 
 3041 4 7 
 
 61 10 
 
 148 3 5 
 
 No state given 
 
 up, banknipt 
 
 deceased 
 
 354 5 8 
 
 No state made 
 by bankru{)ts, 
 but as made uj; 
 by the trustee, 
 135 2 ( 
 
 66 7 3 
 
 Per factor's 
 
 report, 
 635 5 
 
 1418 13 7 
 
 (See column 
 13, e.) 
 
 672 6 6 
 
 409 1 4 
 
 (See column 
 13, m.) 
 
 140 7 1 
 
 1392 19 11 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £, 8. d. 
 10 15 
 
 None 
 
 2450 14 4 
 
 44 15 8 
 
 33 9 10 
 
 {See column 
 13, a.) 
 
 2 10 
 
 84 1 4 
 
 25 5 6 
 
 178 6 1 
 
 604 9 8^ 
 
 79 2 
 
 (See column 
 13, <;.) 
 
 303 7 2f 
 
 679 5 11 
 
 148 18 
 
 20 2 8^ 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 13 
 
 10 
 
 11 
 
 12 
 
 18 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 Amount of debts 
 
 due by 
 the Bankrupt 
 
 £ s. d. 
 9776 16 5i 
 
 About £550 
 
 4751 5 
 
 798 1 8 
 
 748 1 10 
 
 Not yet ascer- 
 tauied 
 
 1208 11 
 
 So far as as- 
 certained, 
 1334 7 10 
 
 739 11 6 
 
 (See column 
 13, c.) 
 
 8249 12 5 
 
 5314 4 9J 
 
 As given up 
 by bankrnpt 
 1214 15 8 
 
 (See column 
 13, I.) 
 
 9472 4 8 
 
 526 4 8 
 
 2893 17 8 
 
 Allowance 
 
 to 
 B ankrupt. 
 
 £ s. d. 
 None 
 
 None 
 
 11 10 
 
 None 
 
 None 
 
 None 
 
 None 
 
 Nil 
 
 None 
 
 {See col. 
 13,/.) 
 
 (See col. 
 13, h.) 
 
 None 
 
 None 
 
 4 
 
 Nil 
 
 Discharge on 
 Composition, or 
 without Compo 
 sition. 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 None offered 
 
 Is. 6d. per pound ; 4 months after date 
 of approval ; David Foi-syth, spirit- 
 dealer, Coatbridge. 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 (See column 
 
 Undischarged 
 
 Discharged 
 without com- 
 position 
 
 Undischarged 
 
 Undischarged 
 
 5 
 
 1845 13 5400 
 at the rate of including 
 8s. 6d. per allowance 
 to interim' 
 factor. 
 
 None 
 
 None 
 
 3s. 6d, per pound offered 
 
 None 
 
 2s. per pound ; payable two months af- 
 ter final discharge ; Alex. Kay, far- 
 mer at Woodneuk. 
 
 None 
 
 None 
 
 7s. 6d. per pound; at 4, 8, and 16 
 months from date of approval by the 
 Court ; John Forrester, mer., Glasg. 
 
 No composition 
 
 None 
 
 None 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 Trustee's 
 Commission 
 
 £ s. d. 
 None 
 
 AMOUNT OF EXPENSES. 
 
 £ s. d. 
 Not fixed 
 
 Law Ex- 
 penses. 
 
 £ 8. d. 
 19 18 7 
 so far as 
 rendered 
 
 pound on 
 sums ranked 
 
 2^d. per £ 
 paid. 
 
 No dividend 
 
 None 
 
 None yet 
 paid 
 
 None 
 
 (See column 
 13, rf.) 
 
 209 14 1 
 
 paid, 
 
 1 6 1 
 
 unpaid 
 
 None 
 
 None — no 
 funds 
 
 5 5 
 
 None 
 
 6 6 
 to interim- 
 factor 
 
 4 4 
 
 Not fixed 
 
 50 
 
 None 
 
 2s.'6d.per£,] 
 
 paid 
 
 157 6 5J 
 
 unpaid 
 
 20 17 4J 
 
 (5ee column 
 
 13, «.) 
 
 35 
 
 Nil 
 
 10 
 
 31 10 
 
 15 3 4 
 
 15 
 
 Nil 
 
 About £30 
 
 150 
 
 40 
 
 18 
 
 Not ascer- 
 tained 
 
 12 
 
 48 13 10 
 
 None yet 
 paid 
 
 47 6 7 
 
 No account 
 rendered 
 
 26 6 9 
 
 (See col. 
 13, i.) 
 
 71 
 
 54 17 10 
 
 Nil 
 
 Miscel- 
 laneous. 
 
 £ s. d. 
 6 8 6 
 
 Nothing 
 
 7 18 
 
 (See col. 
 13, b.) 
 
 29 5 9 
 
 65 15 8 
 
 £12, 8s. 9d. 
 
 i£lO,Os 2d 
 of prefer- 
 able debts 
 
 228 10 5| 
 
 No .iccount 
 rendered 
 
 (See col. 
 13, k.) 
 
 48 4 4 
 
 {See col. 
 13,0.) 
 
 20 6 Ol 
 
 Additional information contained iu tb« 
 Retui-ns. 
 
 a L.9 and L.140, 4s. subject to such prrfer- 
 able claims as existe<l at the date uf the se- 
 questration, and are not null or reducible. 
 
 b The affairs of the deceased are invoUed in 
 much obscurity, and from a rariety rf 
 causes exceediugly difficult to be cleared 
 up, especially until the H i iiii—liMi «f 
 several suits aud other le^ procccdiags. 
 
 c L.1505, Is. 4d., yter factor's report, and 
 bankrupt's declaration. 
 
 d None paid — the landlord carries off tlie 
 
 whole funds. 
 
 e Stock in trade subject to discount, L.2071, 
 Is. 9d. ; good debts, L.12»8. H»». ; doubtful 
 debts, L.llO, Us. M.; had debus L 718, 
 4s. lOjd. ; household funiiture,_L..'»C, l\H. 
 
 /L.2 per week for two months, from Utli 
 day of October 1842. 
 
 «7 L.2189, Is. 2d., less herital>!e lM«d and ex- 
 penses, L.1G12, 15s. iKl., leaving a balaacc 
 of L.576, 58. 5d. 
 
 h L.l, 10s. per week, from date of sequestra- 
 tion till termination. 
 
 I Discharged on composition : but the dis- 
 charge is in course of being reduced. 
 
 yL.ll2, 138., including expenses as to dis- 
 charge of heritable bond. 
 
 Ic Preferable claims of rent — allowance to 
 bankrupt — account for which titles were 
 hypothecated. &:c., exclusive of divideinls 
 paid, &c., L.r22, 198. lid. 
 
 / Amount as given up in bankrupt's state. 
 L.KV21. 2s. 4^d .Vmount ranked, L U19. 
 128. lOd. 
 
 m L.5fi42, 5s. 9<1., being principally compos- 
 ed of the estimated value of the iron-works. 
 
 H None — works being at present quite un- 
 saleable, and incurring a great expense in 
 feu-duties, repairs, aud other charges. 
 
 Paid preferable claims of rents and expen- 
 ses, L.48, 15s. 7d. 
 
 6 
 
14 
 
 8 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Gentles, Thomas, plumber, Paisley. 
 
 Georoe, James, distiller, dealer in j^in, merchant, 
 banker, ami jjencral-trniler at Montblairv I)ii<- 
 tillery, in the parish of Alva, and county of Banff. 
 
 Gibbons, Robert, baker, Edinburgh. 
 
 GiBSOx, Joseph, merchant and manufacturer in 
 Dundee. 
 
 GiFFEX, H-VMixTox, & Co., and Giffex, M'Leav, 
 & G)., cotton-spinners and manufacturers, Glas- 
 gow, and at Millbrook, in the county of Antrim 
 in Ireland, and xilexander Giffen, cotton-spinner 
 and manufacturer, Glasgow, John Giffen, cotton- 
 spinner and manufacturer, residing in Paisley, 
 "William M'Lean, cotton-spinner, sometime at 
 Millbrook aforesaid, and now in Glasgow, and 
 John Hamilton, cotton-spinner and manufac- 
 turer, residing sometime in Glasgow, now at 
 Lownsdale, in the coimty of Renfrew, the indi- 
 vidual partnei-s of the said Companies, as partners 
 thereof, and as individuals. 
 
 GiLKisox, John', merchant and manufacturer in 
 GlasEjow. 
 
 GiLLAN, James, gi-ocer and merchant in Forres. 
 
 GiLLANDERs, George, merchant in Fortrose. 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 4 5 6 
 
 Date of Se- 
 questration. 
 
 Oct. 15, 
 
 1841. 
 
 July 12, 
 
 laii. 
 
 Mar. 8, 
 1842. 
 
 May 22, 
 1840. 
 
 Mar. 12, 
 1842. 
 
 9 Gillespie, George, commission-merchant in Glas- 
 gow. 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Gillies, Thomas, merchant, Stirling, and manu- 
 facturer. Wool Mills, Dumblane. 
 
 GiLRUTH, John, ironmonger in Dundee. 
 
 May 13, 
 1841. 
 
 Dec. 23, 
 1839. 
 
 Mar. 31, 
 1841. 
 
 Jan. 8, 
 1841. 
 
 Name and Defiignation 
 of Trustee. 
 
 George Gibb, writer, Paisley. 
 
 Jas. Rose, solicitor in Banff. 
 
 John Maben, accountant in 
 Edinburgrh, 
 
 John Sturrock, jun., writer in 
 Dundee. 
 
 Wm. Johnston, accountant in 
 Glasww. 
 
 Names and Designations of 
 Commissioners. 
 
 
 Glasgow Card Company, as a Company, and Jas. 
 Leslie Duncan, card-maker in Glasgow, sole 
 partner of that firm. 
 
 Glen, Williaai, & Co., drapers in Greenock, as a 
 Company, and William Glon, only individual 
 partner of said Company, and jis an individual. 
 
 Gordon or Smith, Mrs Helen, deceased, wife of 
 James Smith, ship-carponter, lately residing at 
 Stockbridge, near Edinburgh, now in London or 
 elsewhere abroad. 
 
 Gordon, James Farquhab, W. S., Edinburgh. 
 
 GowAN's, JoHS and William, railway-contractors, 
 Springburn, near Glasgow, as a Company, and 
 John Gowans, sometime residing at Springburn, 
 afterwards wine-merchant in Hamilton, and now 
 vintner, Ingram Street, Glasgow, and William 
 Gowans, railway-contractor and coal-master, re- 
 siding at Glengowan, parish of Dalserf, the indi- 
 vidual partners of that Company, and as indi- 
 viduals. 
 
 Dec. 13, 
 
 James Morrison, agent for the 
 
 1841. 
 
 Commercial Bank of Scot- 
 
 
 land, Stirling. 
 
 July 29, 
 
 James Murray, ironmonger in 
 
 1842. 
 
 Dundee. 
 
 Dec. 2, 
 
 Wm. Johnston, accountant in 
 
 1841. 
 
 Glasgow. 
 
 Feb. 13, 
 
 James Gourlay, accountant in 
 
 1841. 
 
 Glasgow. 
 
 July 19, 
 1841. 
 
 Nov. 16, 
 1839. 
 
 Oct. 1. 
 1841. 
 
 James M'Lelland, accountant 
 in Glasgow. 
 
 James Gill, merchant, Forres. 
 
 John Cameron, merchant in 
 Inverness. 
 
 Thomas Lorimer, accountant 
 in Gla.sgow. 
 
 James Lyall, gi-ocer, James Biyce, wright, 
 and Jolm Cunningham, ironmonirer, all in 
 Paisley. 
 
 Milne Cowie, farmer at Sandlaw, Willianj 
 Grant, solicitor, Banff, and James Duff, 
 baker in Banff. 
 
 George Law, merchant, St Andrew's Square, 
 Wiljiam Crouch, merchant, North Bridge, 
 and James Orrock, there, all in Edin- 
 burtrh. 
 
 William Christie, banker, William Thoms, 
 banker, and David Martin, jun., merchant, 
 all in Dimdee. 
 
 Robert Bryson, merchant, Coll M'Gregor, 
 merchant, and Archd. Newbigging, mer- 
 chant, all in Glasgow. 
 
 Archd. Borthwick, accountant 
 in Edinburgh. 
 
 Ralph Erskine Scott, account- 
 ant in Edinburfih. 
 
 Robert Hendei-son, wood-mer- 
 chant, Hamilton. 
 
 Nathaniel Stevenson, cotton-yarn merchant, 
 James Watson, agent, and Hmnphrey 
 Crum, calico-printer and bleacher, all in 
 Glasgow. 
 
 Robert Urquhait, writer, Charles Kay, mer- 
 chant, and John Millar, printer, all in 
 Forres. 
 
 John Tliomson, banker in Inverness, John 
 Cook Gordon, solicitor there, and William 
 Watson, merchant in Cromarty. 
 
 James Andrew Anderson, manaTcr of the 
 Gla.sgow Union Banking Company, Wm. 
 Campbell (of James and William Camp- 
 bell & Co. merchants), and Wm. M'Lean, 
 jun. (of Wm. M'Lean & Co., merchants), 
 all in Glasgow. 
 
 Robert Smith, manufacturer, John Sawers, 
 agent for the Edinburgh and Leitli Bank, 
 and John Dick Mathie, writer, all in Stir- 
 ling. 
 
 William Middleton, bookseller, Alexander 
 Lawson, ironmonger, and James Fyfe, 
 tea-mcirhant, all in Dundee. 
 
 Alexander Mein, accountant, Glasgow, and 
 William Burns, writer there. 
 
 Rol>eit Forrester, merchant in Gksf'ow. 
 Divid Glassfurd, writer in Greenock, and 
 Charles M'Kinlay, sometime shijMjwner in 
 Rothesay, now residing in Eglinton Street, 
 Glasgow. 
 
 Walter Cook, W. S., Mungo Ponton, W. S., 
 and James Anton, all in Edinbunrfa. 
 
 John Gibson, jun., W. S., James Newton, 
 W. S., and Alexander Stevenson, W. S., 
 all in Edinburfrh. 
 
 Daniel M'Arthur, lace-manufaeturer, Hamil- 
 ton, Walter Gowans, innkeeper there, and 
 James M'Gill, provision-merchant in Glas- 
 gow. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d 
 
 700 15 11 
 
 As amended at 
 
 examination, 
 
 557 15 11 
 
 1278 4 7 
 
 176 13 9^ 
 
 380 2 5 
 
 150 18 8 
 
 7769 18 3^ 
 
 196 11 11 
 
 Valued at 
 1445 6 10 
 
 619 16 1 
 
 Amount 
 
 of 
 
 Funds realized, 
 
 £ s. d. 
 Ill 15 1 
 
 (See column 
 lS,a.) 
 
 144 13 101 
 
 378 18 11 
 
 187 7 9 
 
 8128 7 
 
 128 9 2 
 
 874 2 3^ 
 
 219 4 
 the balance be- 
 ing realized 
 
 5308 3 4.^ 
 
 669 12 3 
 
 267 16 9 
 
 768 5 9 
 
 No state; bank- 
 rupt deceased 
 
 (See column 
 13,/.) 
 
 Gross yearly 
 rental of Mr 
 Gowans' pro- 
 perty, 
 173 6 
 
 312 14 3 
 
 6 1 
 
 181 18 2 
 
 287 4 9.\ 
 
 137 2 6 
 
 11,202 18 7.^ 
 
 393 1 6 
 
 EECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 14 
 
 10 
 
 11 
 
 13 
 
 13 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 £ s. d. 
 2101 8 8 
 
 4666 6 2 
 
 939 9 1^ 
 
 3891 7 5 
 
 18,118 18 5 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 39,505 16 
 
 561 11 3 
 
 5839 3 n 
 
 1573 3 10 
 
 16,574 4 1 
 
 1511 13 5 
 
 885 7 5 
 
 1895 1 4 
 
 1548 15 
 
 (See column 
 13, r,.) 
 
 4017 5 4 
 
 1 5 
 
 per week 
 
 None 
 
 No allow- 
 ance 
 
 None 
 
 None 
 
 None 
 
 27 6 
 
 9 19 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 No allow- 
 ance 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Discharged on 
 composition 
 
 Undischai'ijed 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Dischargeil 
 without compo- 
 sition 
 
 Undischarged 
 
 Undischarged 
 
 Discharged 
 vithout compo- 
 sition 
 
 Discharged on 
 compoistion 
 
 Undischarged 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 Undischarged 
 
 Undischai'ged 
 
 Undischarcfed 
 
 Amount of Composition, vrhen Payable, and 
 Names and Designations of Cautioners. 
 
 4s. per pound payable at four and eight 
 months after discharge ; Robt. Boyd, 
 manufacturer in Paisley. 
 
 Composition offered, but not accepted 
 
 None 
 
 1^. per pound ; ^1. per pound by J. 
 Giffen, and 1^. per pound by W. 
 MacLcan, for their estates ; and 2d. 
 per pound on the Company debts, at 
 one month after approval by the 
 Court. 
 
 None offered 
 
 None 
 
 None 
 
 None 
 
 5s. per pound payable at 4, 9, and 15 
 months from 10th May 1842 ; Robt. 
 Walker, sen., manufacturer, Dum- 
 blane. 
 
 (See column 13, c). 
 
 None 
 
 None 
 
 Dividend — 
 
 Amount paid rn j. > 
 • 1 i Irustces 
 or unpaid. U . . 
 '^ Commission 
 
 AMOUNT OF EXPENSES. 
 
 £ 
 
 d- £ s. d 
 10 10 
 
 
 
 unpaid . 
 
 1 5V 
 
 No dividend 
 decLired 
 
 Is. 6d. per 
 pound paid 
 
 None 
 
 Is. 6d per 
 pound paid 
 amountingto 
 2540 13 6 
 
 (See column 
 13, c.) 
 
 (See columti 
 13, d.) 
 
 135 5 3 
 
 being at the 
 rate of 2s. per 
 pound, a final 
 dividend 
 
 None 
 
 140 
 paid 
 
 2s. 2j^d. per 
 pound, pay- 
 al)le 1st July 
 1842 
 
 None 
 
 (See column 
 13, /..) 
 
 None 
 
 (Sec col. 
 13, b.) 
 
 11 11 9 
 
 17 17 
 
 52 10 
 
 385 13 4 
 
 6 4 
 
 37 4 11 
 
 10 19 2 
 
 59 12 9 
 
 Not fixed 
 
 10 
 
 25 
 
 Nil 
 
 621 7 3 
 
 Not fixed 
 
 Law 
 Expenses. 
 
 £ s. d. 
 43 01 
 
 Not yet 
 settled 
 
 13 17 
 
 30 19 2 
 
 33 2 
 
 41 8 3 
 
 63 17 8 
 
 85 5 
 
 19 18 6 
 
 34 11 8 
 
 Not ascer- 
 tained 
 
 27 3 11 
 
 90 18 41 
 
 NU 
 
 Miscel- 
 laneous. 
 
 16 2 2 
 
 besides 
 
 34 2 6 
 
 for rent 
 
 1 14 llj 
 
 3261 6 4 
 
 21 16 6 
 including 
 rent, &c. 
 
 55 7 
 
 30 15 7 
 
 1443 10 5 
 
 18 10 6 
 
 2 11 6 
 
 18 17 2 
 
 125 13 5| 
 
 Additional informatioa contaiufj in tLt 
 Betdms. , 
 
 a L.1331, 148. 8d. ; but out of this there 
 paid L.1015. 2s., leaving L3I6. 12s. Jid. 
 
 I) 5 per cent, on sums recovere<J. except on 
 heritable property, whereon it wr>.s fixe<i at 
 2j per cent. 
 
 c Dividends paid, L.2J, ICs. lid.; Divklonds 
 unpaid, L.6, lOs. iKl. 
 
 d la. 8d. per pound: L.425, li>8. 3<i. paid to 
 those who rauke<i in time f«>r tir>t dividend. 
 An equalizing dividend is payable on let 
 December 1842. 
 
 « 5g. per pound, payalde by equal instalments 
 at !^ix' and nine months after appri>val of 
 discharge ; David Gilruth, baker, Loud<x>. 
 
 617 10 1.^4'''' 16 51 Z^** s**t<^ '"*'1p "P ^y *h^ ^*"^'^r'- h^ ^*v- 
 
 ~ "" '" ing left the country previous to his so<|aes- 
 
 tration. By a state prepared by tlie tms- 
 
 Say 
 120 
 
 tee, the funds 
 L.I4,8G2, Is. 6d. 
 
 <7 Heritable debt, 
 Personal debts, 
 
 A Paid, 
 Unpaid, 
 
 appeari-d to amount tw 
 
 L.2020 
 
 
 
 
 
 332,4t»3 
 
 16 
 
 *i 
 
 L.:«4..-.I3 
 
 l«: 
 
 Ji 
 
 L.48I1 
 
 » 
 
 10 
 
 Ufa 
 
 9 
 
 9 
 
 L.627'J 
 
 13 
 
 7 
 
15 
 
 1 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 Graham, Jame.s, lately residing at Battery Place, 
 Rothesay, deceased. 
 
 Graha-M, Johx, and Robert Mailer, sometime 
 millers and <Train-dealers at South Bridgend of 
 CriefF, presently tenants at Easter Loclilane. 
 
 Graham, John, & Soxs, goldMniths in Edin- 
 burcjh, and \Vm. Graham and Fred. Graham, 
 tlie individual pai-tners of that Company. 
 
 Graham, John, of MyothiU, in the county of Stir- 
 ling, cattle-dealer. 
 
 Graxt, Alex., Esq., late of Carnoustie, in the 
 county of Banff, deceased. 
 
 Grant & Co., merchants in Glasgow, and Duncan 
 Grant and James Shaw Silhirs, both merchants 
 there, the individual partners of that Company, 
 and as individuals. 
 
 Gray & Co., grocers and wine merchants, Edin- 
 burgh, and Rulx-rt Gray, grocer and wine mer- 
 chant, Edinburgh, the only individual partner of 
 that Company. 
 
 Green.<;hields, Archd., merchant in Glasgow, and 
 residing there, and carrying on business in King- 
 ston, Province of Canada, as a partner of the 
 firm of Greenshields and Miller, and in'Pictou, 
 Province aforesaid, as a partner of tlie firm of J.' 
 & J. Miller and Company. 
 
 Greer & Steel, manufacturers in Paisley, as a 
 G^mpany, and Robt. Steel, manufacturer there, 
 partner of that Company, and as an individual. 
 
 Greig, Alex., accountant and broker in Edin- 
 burgh, deceased. 
 
 Greig, J as., & Co., merchants, haberdashers, and 
 drapers in Perth, and Jas. Greig, now or lately 
 residing in Curfew Row, Perth, the sole known 
 individual partner of that Company. 
 
 Greig, Wm., cabinet-maker, Laurieston of Ghis- 
 gow. 
 
 Grierson, Archd. Gr.\.cie, hosier and draper, 
 Glasgow. 
 
 Grieve, George, sometime tacksman of Kerrow, 
 deceased, county of InverneSvS. 
 
 Grieve, John, distiller in Borrowstounncss, de- 
 ceased, one of the partners of the firm of John 
 and Charles Grieve, distillers in Borrowstoun- 
 ncss. 
 
 Grieve, Wm., farmer and cattle-dealer, residing at 
 Thornhill, near Ayr. 
 
 Grimshaw, Joseph, postmaster, Renfield Street, 
 Glasgow. 
 
 GcTHRiE, Jas. Cargill, merchant and manufivc- 
 turer in Dundee. 
 
 Guthrie, Thos., lately of Bumside of Balconnel. 
 
 Date of Se- 
 questration. 
 
 June 8, 
 
 1842; first 
 
 deliv. April 
 
 19, 1842 
 
 Aug. 1, 
 
 1842. 
 
 Feb. 10, 
 1840. 
 
 Mar. 15, 
 1842. 
 
 Sept. 8, 
 1841 ; fii-st 
 deliv. July 
 
 20, 1841. 
 
 May 28, 
 1841. 
 
 Feb. 21, 
 1&42. 
 
 May 4, 
 1842. 
 
 Name and DcsTgnatioQ of 
 Trustee. 
 
 Wm. Ewing, accountant in 
 
 Glasgow. 
 
 June 12, 
 1841. 
 
 Aug. 27, 
 1842; first 
 deliv. June 
 
 8, 1842. 
 
 Feb. 22, 
 
 1842 ; first 
 
 deliv. Feb. 
 
 11, 1842. 
 
 June 18, 
 1842. 
 
 Jan. 20, 
 1841. 
 
 April 5, 
 1841; first 
 deliv. Dec. 
 
 26, 1840. 
 
 Sept. 10, 
 1842. 
 
 Thos. M'Ewen, merchant at 
 South Bridgend of Crieff. 
 
 William Low, accountant in 
 Edinburgh. 
 
 Alex. Macfarlane, of Tliom- 
 UU, Falkirk. 
 
 Alex. Stronach, advocate in 
 Aberdeen. 
 
 Jas. M'Clelland, accountant in 
 Glasgow. 
 
 William Smith, merchant in 
 Leith. 
 
 Wm. Thomson, commission- 
 agent in Glasgow. 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 6 6 
 
 Names and Designations of 
 Commissioners. 
 
 Jas. Drummond, architect in 
 Paisley. 
 
 Kenneth Mackenzie, account- 
 ant in Edinburgh. 
 
 James Gourlay, accountant in 
 
 Glasgow. 
 
 Wm. Anderson, accountant in 
 Glasgow. 
 
 O 
 
 Alex. Black, accountant in 
 Glasgow. 
 
 Duncan M'Lennan, solicitor 
 in Inverness. 
 
 John Anderson, merchant, 
 Borrowstounncss. 
 
 Feb. 17, 
 
 Patrick Cowan, banker in 
 
 1842. 
 
 Ayr. 
 
 April 1, 
 
 Edward Railton, writer in 
 
 1842. 
 
 Glasgow. 
 
 Oct. 9, 
 
 Alex. Johnston Warden, mer- 
 
 1841. 
 
 chant, Dundee. 
 
 April 2, 
 
 Charles Will, writer, Brechin. 
 
 1842 ; first 
 
 
 dehv. Oct. 
 
 
 18, 1841. 
 
 
 John Macfie, merchant, Rothesay, James 
 Lamb, sen., wright, Glasgow, and George 
 Finlay, grocer and wine merchant there. 
 
 Robt. M*Ilvride, vintner, Crieff, David Mil- 
 ler, tenant at L<x-hlano, and Wm. Brown, 
 agent at Crieff for the Commercial Bank 
 of Scotland. 
 
 Jas. Howden and David Cunningham, jewel- 
 lers in Edinburgh, and John Williams, 
 jewel-case maker tliere. 
 
 Thos. M'Micking, agent at Stirling: for the 
 Glasgow Union Banking Company, John 
 Patrick of Linns, and Jas. Russell, jun., 
 banker, Falkirk. 
 
 Benjamin Williamson, M.D., Aberdeen, 
 David Walker, land-surveyor there, and 
 Jas. Rose, solicitor, Banff. 
 
 Jas. Buchanan, John Wright, jun., and Geo. 
 Stevenson, all merchants in Glasgow. 
 
 Alexander Schultze, of the Leith Sucrar Re- 
 fining Company, Wm. Taylor, soap-maker, 
 Leith, and James Wallace, banker tliere. 
 
 John Adam, merchant, Robert Weir, paper- 
 manufacturer, and Geo. Robson, merchant, 
 all in Glasgow. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 James Brown, yarn-merchant in Paisley, 
 Robert Rule, yarn-merchant there, and 
 Archil)ald Craig, engineer and machine- 
 maker there. 
 
 Jas. Martin, writer, Andrew Murray, W.S., 
 and Thos. Blackwell, merchant, all in Edin- 
 burgh. 
 
 Thomas Galloway, John Frew, and Peter 
 Qark, all merchants in Glasgow. 
 
 Thos. Binnie, builder, Dan. Murray, builder, 
 and Chas. M'Laren, glazier, all in Glas- 
 gow. 
 
 Alex. Burr, commission-agent, Thos. Lori- 
 
 mer, accountant, and Edward Railton, 
 
 wi-iter, all in Glasgow. 
 Jas. Suter, jun., Wm, Lyon, and Archibald 
 
 Hill Rennie, Esqrs., merchants, all in Li- 
 
 vemess. 
 
 Geo. Henderson, merchant, Borrowstounness, 
 Geo. Paterson, merchant there, and Wm. 
 Cunningham, writer, Linlithgow. 
 
 Robt. MacKay, merchant, Ayr, Robt. Dun- 
 can, farmer. South Craig, and John Paul, 
 writer in Ayr. 
 
 John Graham, merchant, Glasgow, and 
 Hugh Railton, writer there. 
 
 David Halley, merchant, Dundee, Peter 
 Kinmond, merchant there, and Joseph 
 Gordon Stuai-t, merchant at Balgonnie 
 Mills. 
 
 Wm. Shiress, writer, Brechin, David Guth- 
 rie, merchant there, and James Crabb, 
 painter there. 
 
 £ 8. d. 
 (See column 
 13, a.) 
 
 No state given 
 up by the bank- 
 rupts 
 
 1490 15 
 
 614 1 6 
 
 39 16 
 
 7974 
 
 Nil 
 
 (See column 
 13, i.) 
 
 (See column 
 13, n.) 
 
 4139 16 8 
 
 assets chiefly 
 in Canada 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 1382 6 2 
 
 No state. 
 
 None given up, 
 bankrupt hav- 
 ing absconded 
 
 2202 4 
 
 401 19 3 
 
 (See column 
 13, u.) 
 
 Nil 
 
 501 5 6 
 
 168 5 
 
 1211 16 1 
 
 No state 
 
 £ *. d. 
 216 15 5 
 
 30 
 
 1372 18 11 
 
 756 8 lOJ 
 
 11 10 
 
 (See column 
 13, g.) 
 
 19,021 6 11 
 
 (See column 
 
 13, j.; 
 
 3435 15 
 
 (See column 
 13, p.) 
 
 397 9 7^ 
 
 (See column 
 13, r.) 
 
 143 13 4 
 
 None 
 
 337 1 8 
 
 101 
 
 NU 
 
 56 1 5 
 
 1183 13 
 
 136 2 0^ 
 
 EECORD OF SEQUESTRATIONS. 
 
 15 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amoantof debts 
 
 due by 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 Amount paid 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information contaiiio! ui the 
 Returns. 
 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 laneous. 
 
 1 
 
 £ *. d. 
 (See column 
 13, b.) 
 
 £ *. d. 
 
 • ■ • 
 
 • 
 • •• 
 
 £ s. d. 
 
 £ 8. d. 
 
 Not fixed 
 
 £ S. d. 
 No account 
 rendered 
 
 £ s. d. 
 
 {See col. 
 
 13, c.) 
 
 a The bankrupt died befure se«|uestration of 
 his effects «a» applied for. 
 
 
 1946 12 1 
 
 3395 17 71 
 7811 8 3 J 
 1499 6 2 
 10,776 1 
 
 None 
 
 {See col. 
 13, d.) 
 
 • • • 
 
 33 12 
 
 Undischarged 
 
 Undischarged 
 
 Do 
 
 Do 
 Undischarged 
 
 None 
 
 None offered 
 Do 
 Do 
 
 None 
 
 {See column 
 
 13, e.) 
 {See column 
 
 None 
 
 Not fixed 
 
 67 5 2 
 33 15 11 
 
 None 
 
 Not ascer- 
 tained 
 
 59 19 6 
 
 50 8 3J 
 
 Nil 
 
 32 2 5 
 
 119 8 2J 
 
 7 4 3 
 
 34 4 1 
 
 6 PrclVrable, - - L.14:i 3 9i 
 Ordinary, - - lm3 U GJ 
 
 2 
 
 L.llSr. 18 4 
 
 3 
 
 f Insurance, - - - L4I 2 2 
 Fees for valuing heritable sub- 
 jects, - - - 8 4 fi 
 Miscellaneous, - - 9 12 7 
 
 L.26 19 3 
 
 
 rfWm. Graham, - L.I7 6 6 
 Fred. Graham, - 11 11 
 
 4 
 
 L.28 17 
 
 e Ist Dividend, L.14I, 4s. IfKi., payaKle. 10th 
 Oct. 1840; 2d dividend, L.7:;C payable, 11th 
 Feb. 1841. 
 
 5 
 
 60,563 18 9J 
 
 NU 
 
 Undischarged 
 
 • •• 
 
 16,238 6 10462 10 
 
 145 5 10 
 
 2175 4 3 
 (See col. 
 13, h.) 
 
 /L.195, 58. 6d., paid 11th Feb. 1R41. 
 
 (J L.19, besides two bills due at Martinmas 
 first, value— L.59. 
 
 6 
 
 67,874 12 11 
 
 None 
 
 Undischarged 
 
 None 
 
 (See column 
 13, k.) 
 
 {See col. 
 13, /.) 
 
 155 16 10 
 
 (See col. 
 13, m.) 
 
 A This sum includes various payments of in- 
 terest to the heritable creditors, of the an- 
 nuity to Mrs Grant, of meliorations to 
 tenants, and other expenses. 
 
 I Companv estate, L..V283, Is. 6d. ; D. Grant, 
 L.9981,'lls. 5d.; J. S. Sillars, L.4(XJ. 
 
 7 
 
 Claimed, 
 28,367 15 4 
 
 None 
 
 Undischarged 
 
 None 
 
 2s. 4d. per 
 pound paid 
 
 (See col. 
 13, 0.) 
 
 95 18 6J47 19 1^ 
 
 ;• Grant & Co., L.C437, 9«. 7d.; D. Grant, 
 L.G585, ICs. 5d. 
 
 t Dividend of Is. per pound from Company 
 estate, L.:S371, 48. Id.; dividend of l^. per 
 pound from D. Grant's private estate, 
 L.iy99, ICs. 5d. 
 
 8 
 
 8522 17 8 
 
 None 
 
 Undischarged 
 
 None 
 
 Supposed to 
 be about 9s. 
 8d. per £. 
 
 Not fixed 
 
 About 
 90 
 
 {See col. 
 13, q.) 
 
 Z From Company estate, L.293, lis. Gd. ; 
 from D. Grant's private estate, L.229. 5>. 
 6d. 
 
 «i Company estate, L.797, 2s. ; from D. 
 Grant's private estate, L.2»43, «s. lOd. 
 
 9 
 
 5712 9 5 
 
 \ 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not ascer- 
 tained 
 
 Not ascer- 
 tained 
 
 297 1 3 
 
 n L. 16,517, 5s. 6d., including L.r2:», 18s. 3d., 
 value of policies assigned to dilToreut par- 
 ties in security of debts beyoud that 
 amount. 
 
 As interim-factor, L.40; as trustee, L.1I5, 
 188. 7d. 
 
 10 
 
 (See column 
 13, s.) 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 or declared 
 
 None 
 
 None yet 
 paid 
 
 10 11 
 
 pBill, - - L.11.50 
 Cash, - . - 190 
 BUI, - - - 73 
 
 
 L.1413 
 
 11 
 
 Not yet ascer- 
 tained 
 
 Nil 
 
 Undischarged 
 
 None 
 
 Nil 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 55 2 
 
 7 As a commissioner has been sent to Cana- 
 da to realize the a.sset8 there, no more 
 minute detail can be given. The trustee 
 and commissioners are satisfied with the 
 surrender and account given. 
 
 12 
 
 2213 11 OJ 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 • •• 
 
 r None realized — the funds con^^ist of herit- 
 able property, Insurance Company's Stock, 
 &c., the value of which has not yet been 
 ascertained. 
 
 13 
 
 1612 7 2 
 
 None 
 
 (See column 
 13, t) 
 
 2s. 8d, per pound, paid 21st January 
 1843. 
 
 159 13 4 
 
 25 
 
 87 2 8 
 
 46 13 9 
 
 < Not ascertaine<l. The debts claimed 
 amount to L.27,»04, 178. l^d. 
 
 t Discharged on withdrawal of certain 
 friendly claims, or at least entitled to 
 be discharged. 
 
 14 
 15 
 
 (See column 
 13, V.) 
 
 137 5 5^ 
 
 None 
 Nil 
 
 Undischarged 
 Undischarged 
 
 None 
 None 
 
 No dividend 
 None 
 
 Not fixed 
 Nil 
 
 40 2 
 Nil 
 
 7 10 
 
 Nil 
 
 u The amount of the funds cannot be ascer- 
 tained till the accounts Ixtween the de- 
 ceased .and Ballantynt-'s triistt-es are set- 
 tled. These accounts are now in course 
 of adjustment. 
 
 V Not yet ascertained. The claims lodged 
 amount only to L.54U, 12s. lOd. 
 
 16 
 
 3500 
 
 ... 
 
 Discharged on 
 composition 
 
 Is. per pound; two months after the 
 discharge; John Duncan, farmer in 
 Shalloch. 
 
 ... 
 
 10 
 
 43 1 11 
 
 ... 
 
 
 17 
 
 1390 8 
 
 None 
 
 Undischarged 
 
 No composition 
 
 No dividend 
 paid 
 
 Not ascer- 
 tained 
 
 Not ascer- 
 tained 
 
 Interim- 
 factor's fee, 
 12 10 8 
 
 
 18 
 
 5003 4 5 
 
 :None 
 
 ... 
 
 • •• 
 
 686 15 1 
 
 59 3 
 
 53 2 
 
 ... 
 
 
 19 
 
 Not yet knovm 
 to trustee 
 
 None 
 
 Undischarged 
 
 • 
 None 
 
 None 
 
 5 8 10 
 
 57 15 8 
 
 103 9 7i 
 
16 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 6 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Hajddow, Ja-MES, ironfounder and flax-spinner, 
 formerly residing in Perth, now somewhere 
 abroad. 
 
 Halpaxe, John, sometime brewer, now innkeeper 
 in Selkirk. 
 
 IIalket, Petek, residing at Pitcur, in the parish 
 of Kettins, Forfarshire. 
 
 Hall, Matthfw, merchant and ship-chandler in 
 Troon, county of Ayr. 
 
 8 Halley, WiLLi.of, & Co., merchants and flax- 
 spinners in Dundee, and Wm. Halley, and Jas. 
 Gilroy, the individual partners of that Company. 
 
 Date of Se- 
 questration. 
 
 6 
 
 8 
 
 Halltwell, George, & Son, contractors, lately at 
 Dairy, now in Greenock, and George Halliwell, 
 and James H.iUiwell, both now residing at Green- 
 ock, the individual paitners of that Company. 
 
 Hamiltox, Andrew, distiller at Gill, parish of 
 Lesmahagow, and county of LanarL 
 
 Hamilton, Gavin, farmer, agent, and corn-dealer 
 at Gill, parish of Lesmahagow, county of Lanark. 
 
 9 Hamilton, John, writer, factor, agent, and potatoe- 
 dealer in Paisley. 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 Hamilton, John, farmer. Gill, parish of Lesmaha- 
 gow, county of Lanark. 
 
 H-VMiLTON, Robert, flesher in Glasgow. 
 
 18 
 
 Hannay, William, innkeeper or hotel-keeper in 
 Annan, county of Dumfries. 
 
 Hay, William, merchant in Kilsyth, in the county 
 of Stirling. 
 
 Harvey, William, jun., tanner in Campbeltown, 
 county of Argyle. 
 
 Heddekwick & Rankin, ship-builders, Lanoefield 
 and Kelvinhaugh, Glasgow, as a Omipany, and 
 Peter Hedderwick and Robert Rankin, individual 
 partners of said G^mpany. 
 
 Henderson & Company, carrying on haziness un- 
 der the firms of Henderson & Bahbur, wine- 
 merchants and commission-agents in Leith, as a 
 Company, and John Charles Henders<;)n, and 
 George Craigie Balfour, wine-merchants and 
 commission-agents in Leith, the individual part- 
 ners of said Company, as partners thereof, and 
 as individnals. 
 
 Henderson & Ccrrer, lately builders in Edin- 
 burgh, as a Company, and Peter Henderson, 
 builder there, and Henry Currer, also builder 
 there, both now deceased, as partners thereof, 
 and as individuals. 
 
 Henderson, Duncan, ironmonger, Coatbridge, 
 near Airdrie. 
 
 Mar. 12, 
 1840; first 
 deUv. Feb, 
 
 7, 1840. 
 
 Mar. 4, 
 1&42. 
 
 April 29, 
 1&42. 
 
 Nov. 9, 
 1&41. 
 
 Mar. 16, 
 1841. 
 
 June 4, 
 1842. 
 
 July 25, 
 1840. 
 
 July 25, 
 IWO. 
 
 July 28, 
 1842. 
 
 July 25, 
 18iO. 
 
 Dec. 12, 
 1840. 
 
 Name and Designation 
 of Trustee. 
 
 James Morrison, accDuntont 
 in Perth. 
 
 Mar. 15, 
 
 laii. 
 
 June 7, 
 1842. 
 
 July 14, 
 1841; first 
 dehv. June 
 
 9, 1841. 
 
 Nov. 11, 
 1841. 
 
 July 21, 
 1842. 
 
 July 6, 
 
 1840; first 
 
 dt'liv. April 
 
 29, 1840. 
 
 Mar. 23, 
 1842. 
 
 Hugh Lees, writer in Gala- 
 shiels. 
 
 Jas. Anderson, agent at Blair- 
 gowrie and Coupar-Angus 
 for the Commercial Bank 
 of Scotland. 
 
 Archibald Millar, accountant 
 at Troon. 
 
 George Hair Newall, merch- 
 ant in Dundee. 
 
 William Anderson, accountant 
 in Glasgow. 
 
 Sam. Simpson, banker, Hamil- 
 ton. 
 
 Sam. Simpson, banker, Hamil- 
 ton. 
 
 Wm. Dobie, tobacconist, Pais- 
 ley. 
 
 Sam. Simpson, banker, Hamil- 
 ton. 
 
 Thomas Lorimer, accountant 
 in Glasgow. 
 
 Names and Designations of 
 Commissioners. 
 
 William Gloag, agent for the Commercial 
 Bank of Scotland, David Leitch Jolly, 
 agent for the National Bank of Scotland, 
 and Archibald Burns, managrer of the 
 Central Bank of Scotland, all in Perth. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 Bankrupt left 
 the place be- 
 fore sequestra- 
 tion 
 
 James Ferguson, innkeeper, Selkirk, and 120 9 
 Robert Haldane, writer, Galashiels. 
 
 Nathaniel Wield, accountant 
 in the British Linen Com- 
 pany's Bank at Annan. 
 
 Arcliibald Reid Henderson, 
 accountant, Glasgow. 
 
 John Colvill, saddler in Camp- 
 beltown. 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 Alex. Jamieson, accomitant in 
 Edinburgh. 
 
 Thomas Scott, accountant in 
 Edinburgh. 
 
 Edward Railton, writer in 
 Glasgow. 
 
 William Henderson, tenant at Milton of Col- 
 lacc, James Meal, tenant at Buttergask, 
 and David Inches, writer in Coupar- 
 Angus. 
 
 Robert Dunlop, farmer in Lawthom, Wm. 
 Wallace, merchant, Kilmarnock, and Robt. 
 Andrew, merchant in Troon. 
 
 David Martin, jun., merchant, David Mon- 
 cur, merchant, and Alexander White, jun., 
 merchant, all in Dundee. 
 
 Robt. Gardner, iron-merchant, Edward Ge- 
 ments, spirit-dealer, and John MacDougall, 
 writer, all in Greenock. 
 
 Thomas Anderson, banker, Hamilton, Thos. 
 Tennent, banker, Strathaven, Wm. Craig, 
 merchant, Stonehouse. 
 
 James Henderson, of Peasebanks. 
 
 Alexander Gardner, bookseller in Paisley, 
 Alexander Craig, grocer there, and Wm. 
 Phillips, merchant there. 
 
 James Henderson, of Peasebanks. 
 
 James Hamilton, farmer and cattle-dealer, 
 Brownside, Abbey parish of Paisley, Wm. 
 Meikleham, writer in Glasgow, and Wm. 
 Wighton, cattle-dealer, near Meigle, For- 
 farshire. 
 
 John Brand, writer in Annan, and Benjamin 
 Nelson, agent for the Soutliern Bank at 
 Annan. 
 
 Hugh Cochrane (of A. & J. M'Keand, mer- 
 chants), Alexander Grieve (of Grieve & 
 Cochrane, tobacconists), and Michael Wad- 
 die, writer, all in Glasgow. 
 
 Peter Gilchison, merchant, William Taylor, 
 distiller, and Wm. Mackenzie, distiller in 
 Campbeltown. 
 
 Charles Cunningham Scott, ship-builder, 
 Greenock (of John Scott & Son, ship- 
 builders there), James Bunten, wood-mer- 
 chant, Glasgow, and Robert Aikman (of 
 Robert Rodger & Co., wood-merchants, 
 Glasgow). 
 
 John Rol)ertson, solicitor, James M'Gregor, 
 watchmaker, and James Alexander (of 
 Richard Alexander & Son, wine-meixh- 
 ants), all in Edinburgh. 
 
 Amount 
 
 of 
 Funds real' 
 
 2e« 
 
 £ 8. d. 
 {See column 
 13, a.) 
 
 1834 6 2 
 
 236 3 
 
 3440 9 9 
 
 340 12 
 
 40 17 3 
 
 15 15 
 
 612 2 
 
 328 5 
 
 2629 6 132 8 10 
 
 230 15 8 
 
 191 6 7i 
 
 130 
 
 29 1 8 
 
 114 8 2^ 
 
 204 16 6 
 
 845 6 9 
 
 (See column 
 
 13, .-.; 
 
 483 11 5 
 
 J 
 
 Patrick Johnstone, surveyor in Edinburgh, 
 Andrew Dodds, slater there, and James 
 Paterson, plasterer there. 
 
 William Bankier, ironmonger, Archibald 
 Cameron, rope-manufacturer, and Archi- 
 bald Campbell, manager of the West of 
 Scotland Gunpowder Co., all in Glasgow. 
 
 (See column 
 13, j.) 
 
 215 1 
 
 119 15 8 
 
 21 10 
 
 None 
 
 2 2 
 
 (See column 
 13, /.) 
 
 1 1 6 
 
 40 
 
 2182 
 
 10 
 
 7328 13 1 
 
 23 15 
 
 RECORD OF SEQUESTRATIONS. 
 
 t6 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 18 
 
 
 Amount of debts 
 
 due by 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information contained in the 
 Returns. 
 
 
 Trustee's 
 Commission 
 
 Taw 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 1 
 
 £ s. d. 
 2522 18 4 
 
 £ s. d. 
 None 
 
 Undischarged 
 
 None 
 
 £ s. d- 
 390 
 
 £ s. d. 
 31 10 
 
 £ s. d. 
 106 2 4 
 
 £ s. d. 
 (See col 
 13, b.) ' 
 
 a L.90C, IBs. 4d., including the proceeds of 
 house propertv, burden^ to the extent of 
 L.300. 
 
 b L.57, 4s. 2Jd., including expenses incurred 
 in proceedings, with a view of discovering 
 where the bankrupt now had his residence. 
 
 2 
 
 1220 15 Hi 
 
 ... 
 
 Discharge<l on 
 compoistion 
 
 Is. 3d. per pound — 1st November 1842 ; 
 John Haldane, brewer in Galashiels. 
 
 ... 
 
 5 5 
 
 22 9 
 
 11 9 2 
 
 
 3 
 
 6074 19 6 
 
 None 
 
 Discharge<l on 
 composition 
 
 6s. 8d. per pound ; 4s. 1st May 1843, 
 2s. 1st May 1844, 8d. 1st May 1845. 
 (For cautioners' names, see column 
 13, c.) 
 
 None 
 
 42 
 
 76 10 8 
 
 
 
 4 
 
 2570 15 6 
 
 
 Undischarged 
 
 6s. per pound payable three months af- 
 ter the discharge, offered ; Robert 
 Dunlop, fanner in Lawthom. 
 
 
 
 38 
 
 
 c David Halkett, at Dunkcnny, near Glun- 
 mis, and David Brown, at Marlee, near 
 Blairgowrie. 
 
 6 
 
 Reported by 
 
 bankrupts at 
 
 (See col. 
 13, d.) 
 
 Discharged on 
 composition 
 
 (See column 13, e). 
 
 None 
 
 122 12 
 
 85 11 1 
 
 427 12 4 
 
 d Wm. Halley had an allowance of L.l, Is., 
 so long as his services were re<juired. 
 
 6 
 
 7277 14 9 
 885 6 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Nil 
 
 
 ... 
 
 ( 3s. 6d. per pound to the creditors of Wm. 
 Halley & Co., Gd. per pound to creditors of 
 Wm. Halley, as an individual, and Id. per 
 pound to the creditors of James Gilroy, as 
 an individual. 
 
 7 
 
 5485 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 ta* 
 
 • 
 
 None 
 
 Not fixed 
 
 65 3 11 
 
 ... 
 
 
 8 
 
 2121 
 
 None 
 
 Discharged on 
 composition 
 
 5s. per pound, three months from 16th 
 October 1840 ; Alex. Haddow, of 
 Spittal, and Andw. Hamilton of Gill. 
 
 None paid 
 
 Not fixed 
 
 Not ascer- 
 taine<l 
 
 
 • 
 
 9 
 
 1477 14 2^ 
 
 None 
 
 Undischarged 
 
 None 
 
 
 Not fixed 
 
 Not yet 
 rendered 
 
 Preferable 
 debts of 
 21 10 
 paid 
 
 
 10 
 
 992 
 
 None 
 
 Discharged on 
 
 5s. per pound, three months from 16th 
 
 None paid 
 
 Not fixed 
 
 Account 
 
 
 
 
 
 composition 
 
 October 1840; Alex. Haddow of 
 Spittal, and Andw. Hamilton of Gill. 
 
 
 
 not ren- 
 dered 
 
 
 
 11 
 
 369 7 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 Not fixed 
 
 None paid 
 
 2 12 
 
 
 12 
 13 
 
 296 17 9 
 including £4 
 of preferable 
 claims. 
 
 589 3 8 
 
 None 
 None 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 None 
 
 4s. per pound, four and eight months 
 from 29th September 1842. (For cau- 
 tioners* names, see column 13, h.) 
 
 (See column 
 13, g.) 
 
 5 16 3 
 10 10 C 
 
 30 14 1 
 37 10 11 
 
 2 12 6 
 
 interim- 
 factor's fee 
 
 15 17 6 
 
 /L.147, 10s. 9d., including interest allowed 
 by Bank up to 30th May last. 
 
 g L.47, 18s. 8d. ; paid, L.45, 38. lOd. j unpaid. 
 L.2, 14s. lOd. 
 
 k Cath. Dunn or Glen, residing in Kilsyth, 
 widow of Alex. Dunn, flesher there, and 
 James Glen, flesher there. 
 
 14 
 
 1288 9 6 
 
 Nothing 
 
 ... 
 
 • «■ 
 
 ... 
 
 Not fixed 
 
 Not ren- 
 dered 
 
 Not ren- 
 dered 
 
 
 15 
 
 11,500 
 
 61 7 2 
 
 Undischarged 
 
 None 
 
 2040 
 
 declared, but 
 
 not due 
 
 ... 
 
 • •• 
 
 ... 
 
 t No state made up; estimated at L.4000, in- 
 cluding supposed value of sundry vessels. 
 
 16 
 
 1208 15 3 
 
 Nothing 
 
 • 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 ... 
 
 ... 
 
 ' 
 
 17 
 
 10,064 1 
 whereof pre- 
 ferable, 
 3454 18 
 
 None 
 
 • • • 
 
 • • • 
 
 8s.2d.per£, 
 
 payable 29th 
 
 Oct. 1842 
 
 360 2 5^ 
 
 120 3 6 
 
 368 1 9^ 
 
 _;■ The bankrupts were both dead previous to 
 sequestration, and consequently, there was 
 no such state. 
 
 18 
 
 549 12 2 
 
 None 
 
 Undischarged 
 
 None 
 
 m 
 
 No dividend 
 declared 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 {See col. 
 13, k.) 
 
 k Rents and other preferable expenses paid 
 by trustee, L.2G, Us. 3d. 
 
17 
 
 NAM£ AND DESIGNATION OF 
 BANKRUPT. 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 16 
 
 16 
 
 17 
 
 Heitdsrson, Peter, coal-merchant, Perth. 
 
 Henderson, Thomas, wine and spirit-merchant in 
 Elirkaldy, and Thomas Henderson, wine and 
 spirit-merchant in Kirkaldy, Hutchison & Bowe, 
 wine and spirit-merchants in Leith, and Alex. 
 Hutchison, and David Bowc, wine and spirit- 
 merchants in Leith, as partners of the said firm 
 or Company of Thomas Henderson, and the said 
 Thomas Henderson as an individual. 
 
 Hendry, James, & C!o., merchants, and caUco- 
 printers and bleachers in Glasgow, and at South 
 Arthurhe and Glanderston, both in the county 
 of Renfrew, and James Hendry, John Graham 
 Scott, and William M'Donald, the individual 
 partners thereof, 
 
 Henry & Fletcher, wood-merchants in Glajsgow, 
 as a Company, and John Henry, wood-merchant 
 in Wishawtown, and James Fletcher, wood- 
 merchant in Glasgow, the individual partners of 
 said Company, and as individuals. 
 
 HiDDLESTON, JoHN, jun., draper, Thomhill, parish 
 of Morton, and county of Dumfries. 
 
 Hill, Robert, ironfounder at Magdalene Foundry, 
 Maitland Bridge, near Musselburgh. 
 
 Hill, William, grain-merchant and miller, Green- 
 ock. 
 
 Date of Se- 
 questration. 
 
 Name and Designation of 
 Trustee. 
 
 Dec. 24, 
 1841. 
 
 June 3, 
 1841. 
 
 Aug. 26, 
 1840. 
 
 HisloPjLaitrence, grocer and spirit-dealer, Baker's 
 Place, Stockbridge. 
 
 HoEY, Henry, & Co., distillers, Port-Dundas, 
 Glasgow, and Henry Hoey, sole partner of 
 that Company, and as an individual. 
 
 Hogg, J as., merchant, clothier, and silk-mercer in 
 Stonehaven. 
 
 Hogg, Wm., tailor and cloth merchant in Glasgoii 
 
 Holmes & Andrew, engineers, mill-wrights, or 
 machine-makers in Paisley, as a Company, and 
 Mathew Holmes, and David Andrew, both en- 
 gineers, mill-wrights, or machine-makers in 
 Paisley, the individual partners of that Com- 
 pany. 
 
 Horn, David, portioner of Abbots Deuglie, in 
 the county of Perth, and cattle and sheep- 
 dealer, residing there. 
 
 Hosis, James, quarrier, NitshilL 
 
 Houston & Potter, builders in Glasgow, and 
 Peter Houjiton and Robert Potter, builders 
 there, the individual partners of that Company, 
 
 Houston, Robert, china, glass, and earthenware 
 dealer in Paisley. 
 
 HoMTE, Wm., and David Duff, both merchants in 
 in Dundee. 
 
 Wm. Howe, merchant in Dundee. 
 David Duff, merchant in Dundee. 
 
 Feb. 19, 
 1842.' 
 
 David Clark, writer in Perth. 
 
 Geo. Eliza Russell, merchant 
 in Edinburgh. 
 
 Jas. M'Cllelland, accountant 
 
 in Glasgow. 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 Names and Designations of 
 ComDiistioners. 
 
 Robt. Austin Findlay, writer, Jas. Graham, 
 coal-merchant, and Duncan Robertson, 
 writer, all in Perth. 
 
 Jas. Scott, solicitor in Edinburgh. 
 
 Henry Knox, Alex. Downie, and Jas. Gibb, 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 
 257 19 7i 
 
 (See column 
 13, a.) 
 
 13,291 16 1 6318 4 6 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. d, 
 81 3 5^ 
 
 505 9 2^ 
 whereof 
 6 7 1 
 is bank interest 
 
 all merchants in Glasgow. 
 
 Wm. Johnston, accountant in 
 
 Aug. 6, 
 1841. 
 
 Nov. 3, 
 1840. 
 
 AprU 11, 
 1842; first 
 deliv. Mar. 
 
 29, 1842. 
 
 June 16, 
 1841. 
 
 Mar. 17, 
 1840. 
 
 Oct. 11, 
 1841. 
 
 May 2, 
 1842. 
 
 Feb. 13, 
 1841. 
 
 Gla'sgow. 
 
 Alex. Moffat, Esq., agent for 
 the Glasgow Union Bank- 
 ing Company, Thornhill. 
 
 Donald Smith Peddie, ac- 
 countant in Edinburgh. 
 
 Robert Angus, merchant in 
 Greenock. 
 
 Francis Richardson, merchant 
 in Edinburgh. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 James Drew, writer in 
 Glasgow. 
 
 Edward Railton, writer in 
 Glasgow. 
 
 Jas. Drummond, architect in 
 Paisley. 
 
 Aug. 20, 
 
 David Roy, saddler in Kin- 
 
 1840; fii-st 
 
 ross. 
 
 deliv, Aug. 
 
 
 8, 1840. 
 
 
 Mar. 16, 
 
 James Stevens, merchant in 
 
 1842. 
 
 Glasgow. 
 
 Mar. 11, 
 
 Wm, Anderson, accountant in 
 
 1842. 
 
 Gla.sgow. 
 
 Feb. 18, 
 
 John Crawford, accountant in 
 
 1842. 
 
 Paisley. 
 
 May 8, 
 
 John Kerr, writer in Dundee. 
 
 18iO, 
 
 • 
 
 Do. 
 
 Do. 
 
 Do, 
 
 Do. 
 
 Arthur Pollock (of Pollock, Gilmour, & Co., 
 wood-merchants), William Henry Dobie, 
 merchant, and Thos. Frame, wood-mer- 
 chant, all in Glasgow. 
 
 John Milligan, Drumlanrig Bridge, Robert 
 M'Kinnell, Thornhill and David Chrichton, 
 residing there. 
 
 Andrew Scott, W.S., Thos, Buchanan Camp- 
 bell, metal-merchant in Edinburgh, and 
 Thos. Stevenson, merchant in Leith. 
 
 Thos. Turner, John Thomson, and Allan 
 Fullarton, all bankers in Greenock. 
 
 John Robertson, solicitor-at-law, Hugh Rose, 
 merchant, and Geo. Eliza Russell, mer- 
 chant, all in Edinburgh. 
 
 R. A. Clunnie, Robert Buchanan, and Hugh 
 Baird, merchants in Glasgow. 
 
 John Flemington, general-warehouseman, 
 Glasgow, and John Reid, and Robert For- 
 rester, both wholesale warehousemen, in 
 Glasgow. 
 
 Andrew Drummond, clothier, Hugh Railton, 
 writer, and Alex. Arthur, draper in Glas- 
 gow. 
 
 John Goldie, iron-founder, Glasgow, Wm. 
 Reid, smith, Paisley, and George Taylor, 
 machine-maker there, commissioners on 
 the Co. estate, and the said John Goldie, 
 Geo. Taylor, and Wm. Fulton, shawl- 
 washer and bleacher at Glentield, commis- 
 sioners on the individual estates. 
 
 Thomas Lilbum, wright, Dimcrevie, James 
 Whyte of Amgask, and John Wright 
 Williamson, writer in Kinross. 
 
 Jas. Lamb, iron-merchant, Wm. Walker, 
 timber merchant, and John Builey, 
 banker, all in Paisley. 
 
 Jos. Dods, plumber, Wm. Primrose, baker, 
 and Alex. MacPherson, mason, all in 
 Glasgow. 
 
 John Scott, banker in Paisley, John Rich- 
 ardson, residing there, and John Ford, 
 glass-manufacturer in Edinburgh. 
 
 John Bower Rattray, merchant in Dundee, 
 only survivor of the Company, carrying 
 on business under the fii-m of Keay and 
 Rattray, merchants in Dimdee. 
 Do. 
 
 Do. 
 
 (See column 
 
 13, .-.; 
 
 249 11 1^ 
 
 709 3 11 
 
 (See column 
 13, n.) 
 
 1885 2 1| 
 
 1186 14 6 
 
 1483 19 1 
 
 163 2 10 
 
 1767 16 2 
 
 No state — 
 
 bankrupt left 
 
 the place. 
 
 1025 9 3 
 
 2726 17 4 
 
 357 4 5 
 
 No funds be- 
 longing to the 
 Co. estate. 
 
 612 2 11 
 270 11 1 
 
 (See column 
 
 13,;.; 
 
 210 18 9 
 
 390 6 9 
 
 (See column 
 13, 0.) 
 
 1298 18 8 
 
 1278 18 8 
 
 810 4 5 
 
 None 
 
 1209 6 7 
 
 316 5 6 
 
 204 17 4 
 
 Nil 
 
 60 13 1 
 52 2 7 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amonntofdebuc 
 
 due by 
 the Bankrupt. 
 
 d. 
 
 (See column 
 13, b.) 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 27,983 11 7 
 
 £ s. d. 
 
 None 
 
 None 
 
 Discharge on 
 Compobition, or 
 without Compo 
 sition. 
 
 Amount of Composition, when Payable,, and 
 Names and Detiignaiions of Cautioners. 
 
 (See column 
 13, c.) 
 
 None offered 
 
 Dividend — 
 Amount paid 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 (See column 
 13, k.) 
 
 966 5 1| 
 
 6 1866 6 11 
 
 1807 1 8^ 
 
 3629 6| 
 
 2550 10 10 
 
 None 
 
 None 
 
 None 
 
 (See column 
 
 13, g.) 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 1527 18 1 
 
 447 4 11 
 
 5505 9 1 
 
 Supposed about 
 1836 3 3 
 
 1949 8 Hi 
 
 15,050 3 6 
 
 1723 14 7 
 
 Reported by 
 bankrupts at 
 7235 4 2 
 
 Reported at 
 
 1265 9 6 
 
 Reported at 
 
 960 1 10 
 
 2 2 
 
 None 
 
 None 
 
 None 
 
 None 
 
 No allow- 
 ance 
 
 No composition 
 
 {See rolumn 13, /.) 
 
 £ s. d. 
 
 (See column 
 13, d.) 
 
 Trustee's 
 Commission 
 
 £ s. d. 
 Not fixed 
 
 (See col. 
 13, e.) 
 
 Law Ex- 
 penses. 
 
 {See column 
 13, h.) 
 
 £ s. d. 
 Not ascer- 
 tained 
 
 53 8 7 
 
 Miscel- 
 laneijus. 
 
 200 0|329 17 11 
 paid to ac 
 count 
 
 None 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 Discharged on 
 composition 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 None 
 
 None 
 
 98. per pound ; at the dat« of the final 
 discharge of the bankrupt, 23d Aug. 
 1842; Jno. Hogg, farmer, at Biddrie. 
 
 4s. 3d. per pound ; 4 and 8 months af- 
 ter final discharge ; John Elder and 
 Wm. Doherty, engravers, Glasgow. 
 
 None 
 
 Dividend 
 postponed 
 
 Is, 6d. per 
 
 pound, 
 139 19 5 
 
 No dividend 
 declared 
 
 60 
 
 5 
 
 35 
 
 11 7 
 
 £ s. d. 
 
 {See coK 
 13,/.) 
 
 Additional information contaiiifN? in the 
 Returns. 
 
 100 
 
 (See column 55 
 13, r.) 
 
 1034 
 final 
 
 (See column 
 13, s.) 
 
 None 
 
 Nil 
 
 Nil 
 Nil 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Discharged 
 without compo- 
 sition 
 
 Do 
 Do 
 
 None 
 
 5s, per pound ; at 4 and 8 months from 
 23d June 1842, in equal instalments. 
 {See column 13, u). 
 
 None 
 
 3s. 9d. per pound; 5, 10, and 15 
 months from date of discharge ; Ro- 
 bert Adam, surgeon, Robt. G^mmell, 
 shopman to Jno. Fisher, both in Glasg. 
 None 
 
 Do 
 Do 
 
 None 
 
 No dividend 
 
 110 3 
 
 40 
 
 10 10 
 
 Not ascer- 
 tained 
 
 23 12 
 
 38 18 10 
 
 {See col. 
 13, p.) 
 
 96 12 8 
 
 125 
 
 85 13 
 
 1737 19 4 
 
 (See col. 
 13, m.) 
 
 Not ascer- 
 tained, but 
 about £34. 
 
 86 
 
 None 
 
 None 
 
 NU 
 
 Nil 
 Nil 
 
 Not fixed 
 
 17 10 
 
 Not fixed 
 
 Not fixed 
 Not fixed 
 
 70 
 
 23 7 8 
 
 152 9 7 
 
 {See col. 
 13, q.) 
 
 20 16 5 
 
 9 15 6 
 
 (See col. 
 13, t.) 
 
 a L.990, 2s. O.J<i., including bad debts, com- 
 pensated br contra accounts, amuunting to 
 upwards of L.300 sterling. 
 
 6 L.l'JSO, Os. 3d., whereof L.l.VJ-i, Bs. 3jd. 
 was ranktnl on the estate. The remainder 
 was either rejected by the trustee, or not 
 lodged in time to draw dividend. 
 
 c Not discharged. An application for dis- 
 charge of A. Hutchison and 1) Bowe is in 
 course of being ma<le. No ..\pplication for 
 discharge has been nia<le by Thos. Hen- 
 derson. 
 
 d First and final dividend of 4s. 4j.l. per 
 pound paid on 4th Feb. 1842, amounting 
 
 '■I 
 
 to L.350, Os. 2ld. 
 
 Preferable 
 
 claims of 
 
 rent, £75. 
 
 1114 10 
 
 Not ascer- 
 tained 
 
 54 Ol 
 
 Nil 
 
 4 2 4^ 
 
 4 2 4^ 
 
 Nil 
 
 1 11 6 
 1 11 6 
 
 ^Allowance to interim-factor, 1,10, IOh. : 
 trustee's commission, L.215, lis. I.\d. 
 
 /L.67, 19s. 5d., including rents and prefer- 
 able claims. 
 
 ff No composition — Jas. Henry discharge*! 
 without composition — other partners still 
 undischarjred, 
 
 A Is. per pound from Company estate, 
 amount, L.1I77, .^s. 4d. : also a dividend 
 of Is. per pound from Wm. M'Donald's 
 private estate, amount, L.1341. 128. 3d. 
 
 i Henry & Fletcher, L.1380 ; John Henry, 
 L.606 ; James Fletcher, L.fitK). 
 
 y Henry & Fletcher, L..%8, 17s. 6d. : John 
 Henry, L.8, 10k. ; Jas. Fletcher, nothing. 
 
 *■ Ilenrv & Fletcher, L.10,7'.»3; John Henry, 
 L.10,523, 158.; Jas, Fletcher, L. 10,1 70. 
 
 I Henry & Fletcher, 2s. 9<1. per pound, in 
 equal instalments, at 4 and 8 months after 
 discharge ; Hugh F"letrher, turner and 
 shutfle-inaker, Glasgow, and Matthew 
 Donald, Wright, Uridgoton. John Henry. 
 Is. lid. per pound, payable as above; Jas. 
 King, son., builder an<l <'ontractor, Mother- 
 well. Jas. Fletcher. l.]d. per pound, pay- 
 able one m<mth after discharge ; the said 
 Hugh Fletcher. 
 
 TO Henry and Fletcher, L.2e, 17s. 6d.: John 
 Henry, L.5, 48. ; Jas. Fletcher, nothing. 
 
 n Bankrupt left the country before seques-* 
 tration awarded. In the interim-factor's 
 report, they are stated at L.5i3, 2s. 7d. 
 
 L.227, Is. 3jd., but L.74, 7s. 6d. paid out) 
 of this, on account of preferable claims. 
 
 p L.79, 19s. Ojd., but in this are included 
 sums to the amount of L.19, 12s. 4d., 
 which were incurre<l to the ugents of those 
 making preferable claims which were dis- 
 puted. 
 
 q L.74, 7s. 6d., being preferable claims. 
 
 r 1st dividend, 3s. l^d. per pound; paid, 
 L545, 1.58. 2d.; unpaid. I..1, 8s. .Vl. 2d 
 dividend, Is. 11J<1. per pound, and equaliz- 
 ing dividend of 3s. l^d. per pound: paid, 
 L.294, 4s. 7d. ; unpaid, L.«0, 1 7-''. 3d. 
 
 $ 6s. 2^. per pound was paid before the of- 
 fer of composition was made, and this was 
 included in the cou){K>sition of lis. per 
 pound. 
 
 ( L.31, 13s. 4d., including interim-factor's 
 travelling expenses from Glasgow to Stone- 
 haven, making up inventory, and after- 
 wards trustee's travelling expenses attend- 
 ing statutory examinations at Stonehaven ; 
 also including interim-factor's fee. 
 
 u Alex. Munro, feuar, Nitshill, Gavin Wil- 
 son, quarrier there, Robt. Gray, innkeeper 
 there. 
 
18 
 
 3 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 4 5 6 
 
 
 NAME AND DESIGNATION OF 
 
 1 
 
 Date of Se- 
 
 Name and Designation 
 
 Names and Designations of 
 
 Amount of 
 Funds as in the 
 
 Amount 
 of 
 
 
 BANKRUPT. 
 
 •juestration. 
 
 of Trustee. 
 
 Commissioners. 
 
 . Bankrupt's 
 State. 
 
 Funds realized. 
 
 
 
 
 
 
 £ s. d. 
 
 £ s. d. 
 
 ] 
 
 HuXTER, Davto, builder in Edinburgh. 
 
 May 22, 
 1840. 
 
 Thomas Miller, agent, St An- 
 drew's S<j[uare, Edinburgh. 
 
 James Knox, S.S.C, Giarles Howden Tait, 
 writer, and Richard Hunter, raessenger- 
 at-arms, all in Edinburgh. 
 
 1100 
 
 None 
 
 2 
 
 HcNTER, Joseph, rope and sail-maker, Leith, re- 
 
 Jan. 17, 
 
 Peter Adamson, merch:uit in 
 
 Alexander Mitchell Dick, wine-merchant, 
 
 Furniture, 
 
 120 
 
 
 sidin<x in Albanv Street, Leith. 
 
 1842. 
 
 Leith. 
 
 Edinl>urgh, John Ttxl, clothier and hatter 
 there, and Jolm French, grocer, Leith. 
 
 33 11 
 
 Policies, 
 700 
 
 
 3 
 
 HofTER, WiLLiAAi, writer and gas-manufacturer 
 ill Fort'ar. 
 
 July 2, 
 1840. 
 
 Clias. Will, writer in Brechin. 
 
 James Speid, writer in Brechin, William 
 An<lersoii, writer there, and Chas. Rodger, 
 writer in Fortar. 
 
 766 10 8 
 
 525 1 8 
 
 4 
 
 HuNTLV, Tlie Must Nuble George, Manpiis of, 
 
 Nov. 12, 
 
 Donald Lindsay, accountant 
 
 Adam Longmore, Esq., Melville Street, 
 
 365,390 8 2 
 
 291,765 12 a^ 
 
 
 Earl of Aboyne, Lord Stratliaven and Glenlivet, 
 
 1839. 
 
 in Edinburgh. 
 
 Edinburgh, Archd. Horn, Esq., account- 
 
 
 
 
 and liaiikci-, in-man«-.-lai)k(.r, and under-writer 
 
 
 
 ant, Eduiburgh, and John Blaikie, Esq., 
 
 
 
 
 in Ali.-rlei'u. 
 
 
 
 advocate in Aberdeen. 
 
 
 
 5 
 
 HrTtHrsox & BowE, wine and spirit-merrliants, 
 
 Jtuic 3, 
 
 Genige Eliza Russell, merch- 
 
 John Black, merchant in Leith, Wm. Smith, 
 
 7689 8 2 
 
 3643 15 
 
 
 Leith, as a Compjiny, and Alexander IIiit'-lii-"n. 
 and David Bowe. wine and spirit-mereliaiit> 
 
 1841. 
 
 ant in Edinburgh, 
 
 merchant thite, and Francis Richardson, 
 merchant, Grassmarkct, Edinbui-gh, 
 
 including bad & 
 
 doubtful debts, 
 
 am >unting to 
 
 whereof 
 34 19 3 
 is bank interest 
 
 
 thei-e, as paitm r< ot' the said Cumpany, and as 
 
 
 
 
 3541 19 4 
 
 
 
 individuals. 
 
 
 
 
 
 
 6 
 
 HuTCHisox, Joiix, ni Tchant in Leith. 
 
 Sept. 26, 
 1842. 
 
 Matthew Hutchison, fleshcr, 
 Leith. 
 
 Neil 31'Laron, hnporter of foreign wines and 
 spirits, Richard Williams, clothier, and 
 Wm. Pollock, solicitor, all in Edinburgh. 
 
 11 11 
 
 ... 
 
 7 
 
 HuTciiisux, IIoBEET, builder, residing 204 Ili^b 
 
 Aug. 6, 
 
 John Green, accomitant in 
 
 Robert Ramage (of Ramage & Son, plaster- 
 
 (See column 
 
 None 
 
 
 Street, Edinburgh. 
 
 1842. 
 
 Edinburgh. 
 
 ers, Eilinliurgh), ^\'illiam Addis, residing 
 in Edinburgh (of Addis & Frew, plumbers 
 in Perth), and William Miller, timber- 
 merchant, Leith Walk, l^dinburgh. 
 
 13, ^r.) 
 
 
 8 
 
 Illingworth, John, comnii>sion-agent in Edin- 
 
 May 18, 
 
 Tliomas Jlillar, accountant in 
 
 Alex. Fife, wine-merchant, Jolm Orr, resid- 
 
 55 12 71 
 
 33 1 
 
 
 burgh. 
 
 1&40. 
 
 Edinburgh. 
 
 ing at 22 Society, Brown's Square, and 
 Jihn Noble, tailor and clothier, South 
 Bridge, all in Edhiburgh. 
 
 
 
 l» 
 
 In(;lis, Charles, merchant and commission-agent 
 
 De". 2, 
 
 Wm. Johnston, accountant in 
 
 Alexander Dovvnie, merchant, Thos. Cliad- 
 
 4U5 16 1 
 
 225 18 8 
 
 
 in Glasgow. 
 
 1841. 
 
 Glasgow. 
 
 wick, merchant, and Edward Railton, 
 writer, all in Glasgow. 
 
 
 
 10 
 
 LvGLis, Stetjart Boone, Esq., deceased, residing 
 
 Apr. 11, 
 
 John Nairn Fomian, W. S., 
 
 Adam Paterson, W. S., James Blackadder, 
 
 ■ < • 
 
 1654 5 
 
 
 at the tuue of his death at Manor House, Inver- 
 
 1842 ; first 
 
 Edinburgh. 
 
 9 Princes Street, and Warren Hastings 
 
 
 
 
 esk. 
 
 deli v., Feb. 
 19, 1842. 
 
 
 Sands, W. S., all in Edinburgh. 
 
 
 
 11 
 
 LvNERARiTY, Alex \M>F.R, & Co., carrying on busi- 
 
 Feb. 18, 
 
 Andrew Galloway, merchant 
 
 Robert Salmond, banker in Glasgow, and 
 
 (See column 
 
 32 5 7 
 
 
 ness as mercbants in (jlla gi)w, an<l in Demerara, 
 
 1842. 
 
 in Glasgow. 
 
 William Gourlie, and Robert Wylie, both 
 
 13, i.) 
 
 
 
 under the firm of Innerarity & Co., and Ale.x. 
 
 
 
 merchants there. 
 
 
 
 
 Innerai-ity, and Geo. Gow, merchants in Glas- 
 
 
 
 
 
 
 
 gow, as partners of the said Company, and as in- 
 
 
 
 
 
 
 
 dividuals. 
 
 
 
 
 
 
 12 
 
 Irelaxd, Charles, clothier, draper, and trader in 
 
 June 21, 
 
 William Hutchison, writer in 
 
 James Young, jun., writer, Alex. Fyfe, 
 
 264 3^ 
 
 161 12 3 
 
 
 Forfar. 
 
 1841; fd., 
 June 2 1841 
 
 Forfar. 
 
 writer, and David Scott, plumber, all in 
 Forfar. 
 
 
 
 13 
 
 Irons, David, grocer and tobacconist in Dundee. 
 
 July 18, 
 1842. 
 
 John Henderson, agent in 
 Dundee. 
 
 Robert Duff, commission-agent, Robert 
 Easson, grocer, and Alexander Leask, 
 
 hattir, all in Dvnidee. 
 
 542 13 31 
 
 79 17 11^ 
 
 14 
 
 Jack, Robert, thread-manufacturer in Paisley. 
 
 May 2.3, 
 ,1842. 
 
 John Thomson, accountant in 
 Paisley. 
 
 Alex. Carlili', thnad-manufacturer, John 
 Bulky, laiikiT, and Jas. Findlay, banker, 
 all in r;ii-Icy. 
 
 Wm. Gaviiie, merchant, George Thomson, 
 
 577 6 5 
 
 29 5 
 
 15 
 
 Jackson-, David, ship-wright and ship-owner in 
 
 Aug. 4, 
 
 John Carr Beadie, merchant 
 
 987 17 6 
 
 50 
 
 
 Leith. 
 
 1842 f rst 
 
 in Leith. 
 
 manager of the Forth Marine Insurance 
 
 consisting of 
 
 vessels, or 
 
 shares of vesseh 
 
 
 
 
 deliv.. July 
 2o, 1842.' 
 
 
 Comjiany, and George Lindsay, merchant, 
 all in Li'ith. 
 
 
 16 
 
 Jackson, Henry, & Son, hat-manufacturers in 
 
 Fe! . 26, 
 
 John Green, accountant in 
 
 Alexander Stuart, writer, Roliert Brittain 
 
 
 • • * 
 
 
 Mussel1>urj;h, and Henry Jackson, i i sole p:rt- 
 
 1841. 
 
 Hdinlmrgh. 
 
 Blyth, genend-agent, and Wm. Wright, 
 
 
 
 
 ner of said Company, and as an individual. 
 
 
 
 hatter, all in IMiuburgh. 
 
 
 
 17 
 
 Jackson, Robert, wholesale and retail-stationer 
 
 July 22, 
 
 Daniel Mackay, accountant in 
 
 Edward Collins, pnpcr-maker, Edward Khull, 
 
 1519 14 3 
 
 12 9 1 
 
 
 and book-eller in Glasgow. 
 
 1842. 
 
 Glaj-gow, 
 
 printer, an<i John Keith, bookseller, all in 
 Glasgow. 
 
 
 
 18 
 
 Jaffray, James, nail-manufacti rer, B:iron-(!; le, 
 
 Apr. 14, 
 
 Jas. Mathie, writer in Stirling. 
 
 Th >mas Wattei-s, farmer, Raplock, near Stir- 
 
 (See rnlumn 
 
 5 1 6 
 
 
 by Milton- Whins, nt ar Stirling. 
 
 18-12. 
 
 
 ling, Archibald Whitehead, baker in Stir- 
 ling, and John Green, accountant ui 
 Edinburgh. 
 
 13, 0.) 
 
 
 19 
 
 Jakfray, Tlie Rev. William, lately minister of the 
 
 July 28, 
 
 John Paterson, writer in Dum- 
 
 William Pvisk, wino and spirit-metrhant in 
 
 • . ■ 
 
 Gross funds, 
 
 
 ]>ari-Ii nt' Dumbarton, now deceased. 
 
 1841 ; fiist 
 
 deliv. Mar. 
 
 15. 1841. 
 
 barton. 
 
 Dumbarton, James M'Lintock, cimdle- 
 maker then', and Gilbert Turner, rector 
 of the Dmnbarton Academy. 
 
 
 herit.ible and 
 
 moveable, 
 1802 17 11 
 
 20 
 
 Jardive, John, grocer, and wine and spirit-mer- 
 
 Junt' lo. 
 
 Hi! ill Ro^e, oil-mei'chant, An- 
 
 Wm. Bett Alison, merchant, Leith Walk, 
 
 732 3 3 
 
 467 6 3 
 
 
 chant, Canongate, Edinl>urgh. 
 
 1841. 
 
 derson's I bicf, Leit'.i Walk, 
 near Edinburgh. 
 
 Thos. Blackwell, merchant in Edinburgh, 
 Wid John Kidd, merchant in Leith. 
 
 inchiding ba<l 
 
 and doubtful 
 
 debts 
 
 
 RECORD OF SEQUESTRATIONS. 
 
 18 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amount[of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional iuformafion contaiui^d iu the 
 
 
 
 
 i 
 
 
 without Compo- 
 sition. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 Law 
 Expenses. 
 
 Miscel- 
 laueous. 
 
 Retams. "^ 
 
 
 £ s. d. 
 
 £ S. d. 
 
 
 
 £ s. d. 
 
 £ s. d. 
 
 £ s. d. 
 
 £ .9. d- 
 
 
 1 
 
 1301 12 8 
 
 None 
 
 Undischarged 
 
 None 
 
 No dividend 
 
 23 2 
 
 30 2 5 
 
 11 6 6 
 
 
 2 
 
 2700 8 1 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 5 per cent. 
 
 42 9 11 
 
 ... 
 
 
 3 
 
 1408 13 4 
 
 None 
 
 L^ndischarwd 
 
 None 
 
 (See column 
 
 17 17 3 
 
 (See col. 
 
 Ill 18 1.', 
 
 1' Dividend of 28 Cd. ; of whicli paid, L.80. 
 
 
 
 
 
 
 
 13, b.) 
 
 
 13, c.) 
 
 ~ 
 
 ICs. Id.; unpaid, l>oing diri-i iil ou Cfta- 
 
 
 
 
 
 
 
 
 tingent rankings, I..'.»;» : l'.» : Ui. 
 
 
 
 
 
 
 
 
 
 
 .•L.220: 10 ill, of which a r..ns.id.nible part 
 
 4 
 
 441,988 5 10} 
 
 1500 
 
 Undischarged 
 
 None 
 
 £187,841, 
 
 6005 16 0;3819 3 9] 
 
 360519 61 
 
 has been incurred iu proccediuga li-gardin^ 
 
 
 
 per aimum 
 
 
 
 19s. 8d. 
 
 I)eing8s.6d. 
 
 per pomid 
 
 
 
 
 an entaiL 
 
 5 
 
 12,355 7 U 
 ranked 
 
 (See col. 
 13, d.) 
 
 (See column 
 13, e.) 
 
 None 
 
 (See column 
 
 160 12 4 
 
 139 12 2 
 
 104 2 4 
 
 <I Aliment of 21s. per we<k allowed to A\tx. 
 
 
 
 13,/.) 
 
 
 
 
 Ilutclii.son, but not clainud. Xo aliment 
 alloweti to David B«>we, ho having a;,ain bc- 
 
 
 
 
 
 
 
 
 
 
 srun business. 
 
 
 
 
 
 
 
 
 
 
 e Not discharged. An application f>.r di»- 
 
 
 
 
 
 
 
 
 
 
 thargi* of both bankrupts iu rwurstuf bfing 
 
 
 
 
 
 
 
 
 
 
 made. 
 
 6 
 
 1071 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 2 2 
 
 11 9 
 
 
 / 1st dividend of 3b. 4d. per pound, paid 4tL 
 February 184-'; 2d dividend ..f U. Bd. per 
 pound, paid 4th October 1842. 
 
 
 1816 19 1 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 NU 
 
 None paid 
 
 
 // L.25 : 10 : 6, exclusive (fheritabb pnipcrtjr. 
 
 
 so far as ascer- 
 
 
 
 
 
 
 
 
 which is bui-<lene<l, and the lalue riot yet 
 
 
 tained 
 
 
 
 
 
 
 
 
 ascertained. 
 A 4s. 2d. per pound, p.ivable by cjual iukUl- 
 
 8 
 
 1301 15 9 
 
 None 
 
 Undischarged 
 
 6d. per pound offered and accepted, but 
 not carried through ; John Finlay, 
 agent, Aberdeen, Geo, Smith, agent, 
 Aberdeen. 
 
 None 
 
 25 
 
 34 13 10 
 
 15 13 11 
 
 ments ai four and ei^rht mouths afier ap- 
 proval by the Court; Alexander liastie, 
 merchant, Glasgow. 
 
 9 
 
 19,896 9 
 
 None 
 
 Discharged on 
 composition 
 
 (See column 13, h). 
 
 None 
 
 100 
 
 40 4 6 
 
 
 I L.2505 : 4 : 9, assets by the CompwiT. 
 L.'.iJJj : 7 : l>, assets on Alexander Inner- 
 arity's private e^tate, 
 
 10 
 
 22,383 12 8 
 
 ,,. 
 
 
 ... 
 
 Is. 5d. peri', 
 
 payable 12th 
 
 December 
 
 16 10 10 
 
 Expenses of 
 se< pi est ra- 
 tion, 
 
 ... 
 
 ; First state, L.27.i»17 : 18:8; correct state. 
 L.:{I),45U : 111 : (i due by the Company juid 
 
 
 
 
 
 
 
 
 Mr Gow's estate, which are uken logethtr. 
 
 
 
 
 
 
 
 
 30 6 
 
 
 t L.2, 2s. to each <>f said bankrupt*! w»>eklv. 
 from 2d June lu42 till farther orders from 
 
 11 
 
 (See column 
 
 13,;.; 
 
 {See col. 
 13, k.) 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 About £66 
 or £.70 
 
 {See col. 
 13, /.) 
 
 the creditors. 
 
 
 
 
 
 
 
 / The assets arc chiefly in Demerara. where 
 
 
 
 
 
 
 
 
 
 
 Colonial claims are prtftrablc ; and from 
 
 
 
 
 
 
 
 
 
 
 tlie recent death of Mr Gow, and the neces- 
 
 
 
 
 
 
 
 
 
 
 sity of naming au attorney there, which has 
 
 
 
 
 
 
 
 
 
 
 been done, until farther accounts are re- 
 
 
 
 
 
 
 
 
 
 
 C( ived, it is iiiii>o; ^^iMe t<» say what i-tlvr of 
 
 
 
 
 
 
 
 
 
 
 coiii)K>8itioii should be accep^cl. TJie estate 
 
 
 
 
 
 
 
 
 
 
 does not show wore than lAl. per pound. 
 
 12 
 
 324 14 2 
 
 None 
 
 UndLscluirged 
 
 None 
 
 5s. 6d. per 
 pound paid 
 
 
 74 11 7 
 
 
 
 
 
 
 
 
 
 
 
 HI Robert Lindsay, engineer, presently in 
 (ila.'govr, and Thomas Liud.-ay. breVer, 
 
 
 
 
 
 
 
 
 
 
 Canal Basin, Gla.>gow. 
 
 13 
 
 1520 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 None fixed 
 
 21 2 li 
 
 n The interim-factor was allowed L.iO, lOs. 
 for his trouble. The law expenM:- Lave 
 been lar;.'er than ordinary, in conx-tjuenceof 
 various matters counected with the est^e. 
 
 14 
 
 4463 18 6 
 
 
 Discharged on 
 composition 
 
 2s. per pound, payable at six and twelve 
 months from 8th August 1842. (For 
 cautioners' names, see column 13, m.) 
 
 • • • 
 
 25 
 
 34 4 
 
 13 3 11 
 
 L.2804, lis. 111., under doduptionof L.780, 
 12s., afl'ecting theheriuigesof Mrs Jafl"i-ay*» 
 life-rent over a part thereof, valued *at 
 
 
 
 
 
 
 
 
 
 L.7'J4, besides inter* >t. 
 
 15 
 
 2046 1 10 
 
 2 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Estimated 
 at £30 
 
 (See col. 
 13, n.) 
 
 7. Jas. Butler Gallic, imn-merrhant in Edin- 
 burgh, and Mrs Agues Williamson, resid- 
 ing at Torwooi. 
 
 16 
 
 ... 
 
 
 U^ndischarged 
 
 • • 
 
 First & final 
 
 
 
 
 </ Heritable and preferable 
 
 debts, . L.8'.»'.» 7J 
 Ordinary debts, . . S175 1 1 | 
 
 
 
 
 
 
 dividend of 
 
 
 
 
 
 
 
 
 
 3s. Id. per £, 
 
 
 
 
 
 
 
 
 2295 4 8 
 
 15 
 
 Discharwd on 
 
 
 
 9s. 6d. per pound, at 6, 12, and 18 
 
 all paid 
 
 Not fixed 
 
 Not ascer- 
 
 
 L.1874 II Jj 
 
 17 
 
 r Paid heritable and prefer- 
 
 
 
 
 composition 
 
 months ; John Mackay, boot and 
 shoemaker in Glasgow. 
 
 
 
 tained 
 
 
 able creditors, L.CSO 7J 
 Personal creilitors, at the 
 
 rate of ISs. 4d. per i>uuud, fi5« 7 4 
 
 18 
 
 1970 9 9 
 
 None 
 
 Discharged on 
 composition 
 
 7s. 6<l. per pound, f }ur and eight months 
 from 27th August 1842. (For cau- 
 tioners' names, see column 13,/>.) 
 
 None 
 
 21 
 
 'or general 
 manage- 
 
 40 3 2 
 
 97 3 
 
 L.154» 7 11| 
 
 $ L.128, lOs. 8d., in which is included the ex- 
 
 
 
 
 
 
 ment 
 
 
 
 pense (if selling the hei-iiable property. 
 
 19 
 
 (See column 
 
 None 
 
 
 • •• 
 
 ^See column 
 
 55 2 
 
 (See col. 
 13, s.) 
 
 (See cr>l. 
 13, t.) 
 
 / L.l'.t, 7s., principally for the purchase of a 
 
 
 13, 7.) 
 
 
 
 
 13, ,-.) 
 
 
 road to the heritable property sold, and 
 
 
 ' I / 
 
 
 
 
 
 conveyance thereto. 
 
 
 
 
 
 
 
 
 
 
 u L.88, .58. (id., including expenses of actioiis 
 
 
 
 
 
 
 
 
 
 
 of reducli' n a~aiust parties who had ob- 
 
 20 
 
 2753 15 6 
 
 2 
 
 Undischarged 
 
 None 
 
 2s. 2d. per £, 
 all paid, ex- 
 cept 5s. lid. 
 
 20 11 1^ 
 
 (See col. 
 13, «.) 
 
 (See col. 
 13, ... ) 
 
 tained pref> re'uccs, \:c. 
 
 
 
 
 
 
 
 r L.C4, lis. 4d., including interim-factor's 
 fee, rent of house and shop occupied by tke 
 
 
 
 
 
 
 
 
 
 
 bankrupt, servants' wages, &.c. 
 
19 
 
 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 Date of Se- 
 questration. 
 
 Johnston, Charles, late merchant, Dundee, de- 
 ceased. 
 
 Johnstone, Ebenezeb, bookseller and printer in 
 Stirling. 
 
 Johnston, James, manufacturer in Glasgow. 
 
 Johnston, John, of Blairlodge, near Falkirk, 
 county of Stirlin;;, coal-master and coal-dealer. 
 
 Johnston, John, of Duncow, bookseller and sta- 
 tioner in Dumfries. 
 
 Johnston, Wm., of Meadowbank, near Falkirk, 
 county of Stirling, now deceased. 
 
 Johnston, Wm., baker, Canongate, Edinburgh. 
 
 7 Johnston, Wm., ship-builder in Greenock. 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Kay, James, wright in Ochiltree, county of Ayr. 
 
 Keay, Alex., grocer, Murraygate, Dundee. 
 
 Keiller, John, builder in Glasgow, presently re- 
 siding at Kilpatrick. 
 
 Kenitedy, Alex., W.S., and insurance broker, re- 
 siding; in Edinburgh. 
 
 Kennedy, Charles, sometime surgeon and drug- 
 gist in Edinburgh, and lately residing at Hall- 
 cross House, Fisherrow, now deceased. 
 
 Kennedy, John, manufacturer in Dundee. 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 Kennedy, P. M., & Company, wholesale druggist.s, 
 Glasgow, and Patrick MacLean Kennedy, the 
 individual partner of tliat Company, carrying 
 on business there under the name or firm of 
 the Old Drug Company, and the said Old 
 Drug Company, and the said Pat. MacLean 
 Kennedy, as an individual. 
 
 Kennedy, Robert, W.S., lately residing in No. 
 6 Northumberland Street, Edinburgh, deceased. 
 
 Kkrmeih, Mary, jeweller and trader in Dundee. 
 
 Kerr, Thos., farmer and cattle-dealer, Myreside 
 of Inverkeillor. 
 
 Kibble, John, zebra-shawl manufacturer in Glas- 
 gow. 
 
 Kidston, Robert Alexander, & Co., manufac- 
 turers of china and earthenware at Verreville 
 and Anderston, near Glasgow, as a Company, 
 and Robert Alexander Kidston, manufacturer 
 of china and earthenware there, the only part- 
 ner thereof, and as an individual. 
 
 Jan. 27, 
 1842. 
 
 May 20, 
 1842. 
 
 Dec. 28, 
 
 1841. 
 
 Aug. 30, 
 1841. 
 
 Nov. 16, 
 l&il. 
 
 Aug. 30, 
 1841. 
 
 Dec. 17, 
 1841. 
 
 Mar. 31, 
 1842. 
 
 May 7, 
 1842. 
 
 Aug. 26, 
 1841; first 
 deliv. July 
 
 4, 1841. 
 
 Aug. 5, 
 1841. 
 
 May 11, 
 1840. 
 
 May 12, 
 1842; first 
 deliv. Mar. 
 
 21, 1842. 
 
 April 30, 
 1840. 
 
 April 22, 
 1841. 
 
 June 30, 
 1841 ; first 
 deliv. April 
 
 3, 1841. 
 
 Sept. 10, 
 1840. 
 
 Aug. 16, 
 1842. 
 
 Jan. 20, 
 1842. 
 
 Jan. 29, 
 1841. 
 
 Name and Designation 
 of Trustee. 
 
 George Hair Newall, merch- 
 ant in Dundee. 
 
 Wm. Rankin, merchant in 
 Stirling. 
 
 Archibald Reid Henderson, 
 accountant, Glasgow. 
 
 Alex. MacFarlane of Thorn- 
 hill, banker in Falkirk. 
 
 Names and Designations of 
 Commissioners. 
 
 Alex. Hannay, banker in 
 Dumfries. 
 
 James Russell, jun., banker, 
 Falkirk. 
 
 John Green, iu;countant in 
 Edinburgh. 
 
 James Tasker, merchant in 
 Greenock. 
 
 John Hair, cloth merchant in 
 Cumnock. 
 
 Peter Christie, farmer, Rhynd, 
 Fifeshire. 
 
 WiUiam Anderson, accountant 
 in Glasgow. 
 
 Wm. Allan, accountant in 
 Edinburgh. 
 
 Thos. Crooks, writer in Edin- 
 burgh. 
 
 James Paterson, merchant in 
 Dundee. 
 
 Henry B. Webb, commission- 
 agent and merchant in 
 Glasgow. 
 
 William Allan, accountant in 
 
 Edinburgh. 
 
 John Sturrock, jun., writer in 
 Dundee. 
 
 Chas. Durie, merchant in Ar- 
 broath. 
 
 Wm. Auld, accountant in 
 Glasgow. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Francis Moleson, David Merton, jun., and 
 Wm. Mason, all merchants in Dundee. 
 
 Jas. Henderson, ironmonger, Robert Smith, 
 merchant, and Andrew Armstrong, all in 
 Stirling. 
 
 Robert Ranken, singer, Alex. Reid, dyer, 
 and Robert Salmond, Esq., banker all in 
 Glasgow. 
 
 Jas. Russell, jun., banker, Falkirk, Alex. 
 Graham, surgeon, Polmont Cottage, and 
 Robert Gentle, agent for the Glasgow 
 Union Banking Company, at Kincardine. 
 
 Miles Leighton, drysalter, Dumfries, Alex. 
 Lookup, skinner tl;erc, and Alexander 
 Scott, iron-founder in Maxwellton. 
 
 Alex. MacFarlane of Thornhill, banker in 
 Falkirk, James Neilson, auctioneer there, 
 and Alexander Graham, surgeon, Pol- 
 mont Cottage. 
 
 Archibald Glen (of Archibald Glen ii Son, 
 corn-merchants), Edinburgh, John Mac- 
 kie (of Jas. Bell & Co., merchants), Leith, 
 and Hugh Rose, oil-merchant, Leith 
 Walk, Edinburgh. 
 
 Alex. Tough, rope-maker, John Brown, sail- 
 maker, and John M'AllLster, smith, all in 
 Greenock. 
 
 John Strathdee, writer in ^lauchline, James 
 Donald, ironmonger in Kilmarnock, and 
 Hamilton Rose, writer in Cumnock. 
 
 David Mihi, cxshier of the Dundee Union 
 Bank, the only creditor who has claimed 
 other than the trustee. 
 
 Jas. Fyfe, stone-merchant, Glasgow, And. 
 Brown, quarrier, Kenmuir, and Joseph 
 Dods, plumber, Glasgow. 
 
 Wm. Bumess, printer in Edinburgh, Wm. 
 Hall, merchant there, and John Alexan- 
 der, writer there. 
 
 Andrew Ferris, wright, Geo. Logan, W.S., 
 and Hugh Paton, carver and gilder, all in 
 Edinburgh. 
 
 Robt. Cleugh, clerk to Messrs Miln & Brown, 
 card-makers, Dundee, William Tumbull, 
 merchant, Dundee, and John M'Intyre, 
 bleacher, Ballanie. 
 
 Chas. Wilsone Brown (of Wm. Brown & Co., 
 oil-merchants), Glasgow, Alex. Mitchell, 
 of the Apothecaries Hall there, and Geo. 
 Anderson (of Geo. Anderson & Company), 
 of the Hill Street Mills there. 
 
 John Nairne Forman, W.S., John Alex- 
 ander, writer in Edinburgh, and Duncan 
 Maclsaac, writer there. 
 
 Thos. Dempster, upholsterer, Dundee, Jas. 
 Fenwick, carver and gilder there, and 
 James Fenton, engraver there. 
 
 David Peacock, coal-merchant, Arbroath, 
 Alex. Lawrence, farmer, Piercefield, and 
 John Ruxton, residing at Inverkeillor. 
 
 Robert Bell, warehouseman and silk-mercer, 
 and Andrew Storie Ogle, writer, both in 
 Glasgow. 
 
 Robt. Baird, coal-master in Glasgow, Jas. 
 Murray (of tlie Garnkirk Coal Company), 
 coal-master in Glasgow, and Jas. Lums- 
 den, jun., stationer in Glasgow. 
 
 Amount of 
 
 Funds as iu the 
 
 Bankrupt's 
 
 Sute. 
 
 £ *. d. 
 (See eolumn 
 13, a.) 
 
 835 2 9 
 
 7792 8 
 
 19,643 11 4 
 
 8989 14 8 
 
 16,321 5 1 
 
 in state by the 
 
 tnistee 
 
 Amount 
 
 of 
 
 Funds realized 
 
 £ s. d. 
 2406 14 4 
 
 518 3 7 
 
 216 1 4 
 
 2420 9 4 
 
 (See column 
 
 13, /.) 
 
 2049 4 7 
 
 {See eolumn 
 13,;.) 
 
 No state made 
 up by bank- 
 rupt 
 
 1627 6 2^ 
 
 68 14 3^ 
 
 to date of com 
 position settle- 
 ment 
 
 951 5 
 
 74 15 6 2 10 
 
 (See eolumn 
 13, m.) 
 
 72 9 9 
 
 1116 11 9 
 
 Deceaised — not 
 yet ascertained 
 
 1188 3 
 
 294 2 4 
 
 1361 8 6 
 
 834 2 7 
 
 1559 17 9 
 
 119 13 9 
 
 (See eolumn 
 
 13, y.) 
 
 467 6 9 
 
 57 12 6 
 
 300 1 5 
 
 None 
 
 55 
 
 163 19 9 
 
 190 9 7 
 
 806 12 1 
 
 75 14 7 
 
 7751 18 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 19 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amountof debts 
 
 due by 
 the Bankrupt 
 
 10 
 
 £ s. d. 
 (See colum,n 
 13, h.) 
 
 1628 16 7 
 
 8611 15 2 
 
 36,106 6 9 
 
 12,846 12 9 
 
 23,902 1 1^ 
 
 644 11 4 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 (See column 
 13, I) 
 
 122 4 9 
 
 972 10 3 
 
 1349 8 6 
 
 2469 4 8 
 
 Between £200 
 and £300 
 
 (See column 
 13, t.) 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ 8. d. 
 
 None 
 
 20 
 
 21 8 
 
 151 14 6 
 
 Nono 
 
 None 
 
 None 
 
 None 
 
 Nil 
 
 No allow- 
 ance 
 
 None 
 
 33 2 3 
 
 2508 16 11 
 
 2592 10 
 ranked 
 
 8iO 19 7^ 
 
 2714 4 IJ 
 
 413 12 10 
 
 38,598 14 
 
 Discharge on 
 Composition, or 
 without Compo 
 sition. 
 
 Undischarged 
 
 Undischarged 
 
 O 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Undiscliarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharge not 
 caiTicd tlirough 
 
 O 
 
 No allow- 
 ance 
 
 None 
 
 9 10 
 
 4 
 
 None 
 
 Nono 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Discharged on 
 composition 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 None offered 
 {See column 13, d.) 
 (See column 13, e.) 
 
 Dividend- 
 Amount paid 
 or unpaid. 
 
 5s. per pound offered, but not accepted 
 for want of satisfactory caution. 
 
 2s. per pound ; payable on 23d August 
 1842 ; cautioner, William Johnston, 
 baker. Rose Street, Edinburgh. 
 
 None 
 
 6s. 8d. per pound offered ; John Weir, 
 smitli, Ochiltree, proposed as security. 
 
 None 
 
 {See column 13, q). 
 
 None 
 
 Is. per pound ; 3d. per pound in cash, 
 as soon as discharge approved of by 
 Court ; 9d. per pound, payable at 6 
 months: after same date. (For cau- 
 tioners' names, see column 13, m.) 
 
 3s. per pound ; at 4 and 8 months from 
 25th November 1841. (For cau- 
 tioners' names, see column 13, i'.) 
 
 No composition 
 
 £ s. d 
 1002 5 3 
 
 No dividend 
 declared 
 
 None 
 
 (See column 
 13, g.) 
 
 None 
 
 None 
 
 {See column 
 13, n.) 
 
 108 16 9\ 
 
 being Is. 6d 
 
 per pound 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 £ *. d. 
 66 9 3 
 
 None 
 
 84 
 
 102 8 
 
 Not fixed 
 
 (See col. 
 13, k.) 
 
 47 11 3 
 
 Not fixed 
 
 {See col. 
 13, o.) 
 
 15 
 
 (See col. 
 13, r.) 
 
 £10, in- 
 cluding al- 
 lowance to 
 
 interim- 
 factor 
 
 31 10 
 
 A dividend 
 of 12s. 6d. 
 per £ has 
 been paid. 
 
 None 
 
 Not fixed 
 
 6970 0456 7 2 
 
 Law Ex- 
 penses. 
 
 £ s. d. 
 {See col. 
 13, c.) 
 
 Misccl- 
 lauei'us. 
 
 £ s. d. 
 305 2 8^ 
 
 20 0461 16 0?, 
 
 55 9 3 
 
 (See col. 
 13, h.) 
 
 Accounts 
 
 not yet 
 
 rendered. 
 
 33 9 8 
 
 115 4 6 
 
 38 
 
 (See col. 
 13,/>.) 
 
 35 
 
 Paid to ac 
 
 count 
 99 5 10 
 
 52 5 8 
 
 82 8 9 
 
 Interim 
 
 factor's fee, 
 
 5 5 
 
 39 
 
 52 
 
 99 10 3 
 
 442 19 
 
 {See col. 
 13, i.) 
 
 60 8 2 
 
 2 10 
 paid 
 
 7 6 
 
 261 1 3 
 
 7 2 
 
 32 
 
 3 
 
 16 3 10 
 
 (See col. 
 13, s.) 
 
 5 5 6 
 
 (See col. 
 13, IV.) 
 
 {See col. 
 13, X.) 
 
 62 5 6 
 
 1 1 3 
 
 34 9 7 
 
 Additional information contained iu the 
 Returns. - 
 
 a No state — the bankrupt being dead before 
 the date of the setjuestnttion. 
 
 6 L.5y:'5, IBs. 5<1., as per statrnicnt by the 
 trustee, sut>ject to what is therein stated 
 as to certain parts of them. 
 
 c Accounts not rendered — L.33, Os. 4d. paid 
 in part of them. 
 
 d 7s. fid. per pound has been oflernl by the 
 bankrupt: 6, 12, and 15 months fruni the 
 date of settloment, in equal jM>rtions, and 
 meeting to take place t>n 15th November 
 1842, to decide on the offer ; Leslie Neil- 
 son, printer in Stirling, propobtil cautioner. 
 
 e 4s. per }K>und ; by <x\ub\ instalnicnts, at fi. 
 i), and 12 months from I'Jth July ltt42 ; 
 Donald M'Donald, clotli ajtcnt in Edin- 
 burgh, cautioner for tlic whole rouj|M>.'?i- 
 tion, and the following person*, viz., Kev. 
 Geo. Thomson, Dunfermline, fur L.4WJ; 
 John Johnston, London, L.40U ; Archd. 
 Fi.-^her, lace manufacturer, (Glasgow, L.2<»0: 
 John Gray, tobacconist, Glasgow, L.HX) ; 
 Thos. Cochrane, Glasgow, L.ilMI, as cau- 
 tioners for the above j>roiK>rtions of said 
 composition. 
 
 /The re]K)rter has on hand ciglit bills due 
 at Martinmas first— value, L.25H, His. 'M., 
 part of which belongs to the heritable cre- 
 ditor. 
 
 g Amount paid of 1st dividend of 28. 9d. per 
 pound, - - L.93y 15 8 
 
 Amount of dividend on Mrs 
 
 Currie's claim, - CO 4 4 
 
 L.llXM) 
 
 Mrs Currie's claim rejected, to f..rni part 
 
 of 2d dividend, which was post|^Minid on 
 
 23d Sept. 1842, till the recurrence of 
 
 next statutory j>eriod for making one. 
 
 h LJ588, 4s. 2il., including account for which 
 hypothec was held over title- It «ds. 
 
 «■ This sum includes interest of bonds, rents, 
 servants' wages, taxes, \c. 
 
 j L.2522, 14s. 2<1., of which paid, as per trus- 
 tee's accounts, L.1U2, 3s. iO^d. 
 
 ^- L.12, 128. paid to interim-factor; L.15 to 
 
 trustee. 
 
 / Amount ranked, L.ri!>20, 5s. 5<l. ; but in 
 bankrupt's state, L.7114, 3s. ll^d. 
 
 rn The bankrupt left the place previous to 
 the date of the stt|uestration, and no state 
 was ever made up and giv'en in by him. 
 From an inventory of his stock, kc, made 
 up after he ha<l left the place, and before 
 the date of the sequestration, the valuation 
 was stated at L (Jol.'Js. 2d. Subse<juently, 
 however, to the date of the inventory and 
 valuation, and before the date of the se- 
 questration, part of the stock was dis}>o8ed 
 of by the bankrupt's shop-boy. 
 
 n 1st dividend, 5s. per pound ; 2d dividend. 
 
 Is. per pound. Amount of 1st dividend,' 
 
 pa«<i. - - L.238- 4 7k 
 
 Do. unpaid, - . 3 4 2* 
 
 ]L24I_8 9A 
 
 Amount of 2d dividend, paid, L.45 3 
 Do. unpaid, - . 5 5 9.1 
 
 L .50 6 0^ 
 
 o Interim-factor's allowance, L.5, os. Com- 
 mission to trustee, L.22, 12s. Hd. 
 
 ;> The whole exjH-nses attending the seques- 
 tration up to the present date, including 
 an account incurred b»fore taking out the 
 sequestration, and paid from the funds 
 collected in the shop before that date, 
 amount to about L.lO'.l. 
 
 <f 3s. per pound otlVrci ; payable by two 
 equal instalments, at the exp'iry of s'and C 
 mouths from and after approval by the 
 Court; Robt. Walker, farmer iu Duutigle- 
 nan. 
 
 r Commission and interim-factor's fee, L41. 
 
 a The bankrupt has off.rol a farther compo- 
 sition of Is. Gd. per )Huind, — said offer to 
 be disposed off on the I4th Nov. 1«42. 
 
 t Preferable debts, secured on heritable pro- 
 perty, L. 1042, 15s. 7d. ; amount of debU, 
 as per bankrupt's state, besides the above, 
 L.35ia, 5s. Gd.; ranked, L.20«5, 'Js. Cd. 
 
 M Patrick Martin, feuar, llawkshill, Dundee, 
 Wm. Nicholson, clothier, Westport, Dun- 
 dee, John Wa^l.lell, manufacturer, Dundee, 
 and Jas. Ellis, leather-n)erchant, Dundee. ' 
 
 V William Kennedy, book-keeper, residing in 
 Glasgow, and Mrs Mary M Lean or Ken- 
 nedy, also residing there. 
 
 te Sundry payments made by trustee, on ac- 
 count of gooiJs furuished to the bankrupts 
 during the currency of the sequestration, 
 and subsequently settled by them, viz 
 L.8e, lis. yd. 
 
 X L.HtO, l>s. 7d. recovered as rent of heriuble 
 subjects, of which, L.172, 4s. 7d. paid of 
 interest to heritable creditors, the remain- 
 der being exhausted by public burdens. 
 
 y L.I3,1.*(;, Cs. lod., including works and 
 ground, as estimated, and not yet sold. 
 
20 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 e 
 
 . 
 
 NAME AND DESIGNATION OF 
 
 Date of Se- 
 
 Name and Designation of 
 
 Names and Designations of 
 
 Amount of 
 Funds as in the 
 
 Amount 
 of 
 
 
 BANKRUPT. 
 
 questration. 
 
 Trustee. 
 
 Commissioners. 
 
 Bankrupt's 
 State. 
 
 Funds realized. 
 
 
 
 
 
 
 £ 8. d. 
 
 £ s. d. 
 
 1 
 
 King, James, jun., sometime writer and portioner 
 
 July 13, 
 
 John Russel, writer in Falkuk. 
 
 Hugh Colquhoun, M. D., tea-merchant in 
 
 (See column 
 
 None 
 
 
 in Glasgow, now deceased. 
 
 1842; first 
 
 deliv. May 
 
 12, 1842. 
 
 
 Glasgow, William Buchanan, residing in 
 the Avenue, Grahamston, Falkirk, and 
 John Patrick, grocer in Falkirk. 
 
 13, a.) 
 
 
 2 
 
 KiNMONTH, David, merchant in Dunning. 
 
 Aug. 10, 
 1842. 
 
 Robt. Greig, merchant, Perth. 
 
 James Buchan and John Low, merchants iii 
 Perth. 
 
 367 4 8^ 
 
 Nil 
 
 3 
 
 KiNXACii, WiLLiAif, leather-dealer, boot and shoe- 
 
 April 21, 
 
 John Gilmour, S.S.C, Edin- 
 
 Joseph Robert Morrison, leather-merchant, 
 
 404 14 1 
 
 297 13 11 
 
 
 maker in Perth. 
 
 1810. 
 
 burgh. 
 
 Kelso, Sharp Callender, merchant, Edin- 
 burgh, and Peter Livingston, Leonard 
 Street, Perth. 
 
 
 
 4 
 
 Kixxox, Thomas, merchant in Rutherglen. 
 
 July 22, 
 1842. 
 
 Robert Stevenson, accountant 
 in Glasgow. 
 
 Malcolm M'Pherson, grain-merchant, Alex. 
 Bryce, wine and spirit-merchant, and 
 Alex. Dick, jun., writer, all in Glasgow. 
 
 2314 5 6 
 
 12 11 
 
 6 
 
 K>-ox, Jas., of Silverbuthall, lately residing there, 
 
 Nov. 11, 
 
 Jas. OUver, Buccleugh Street, 
 
 George Potts, writer, Hawick, James Oliver, 
 
 No state 
 
 1949 16 5J 
 
 
 now deceased. 
 
 1841; first 
 
 deliv. Aug. 
 
 24, 1841. 
 
 Hawick. 
 
 son of Mr Andrew Oliver, writer, Hawick, 
 and James Turnbull, residing at Briery- 
 yards. 
 
 
 
 6 
 
 Kjiox, James, S. S. C, and builder and trader, 
 
 Oct. 9, 
 
 Francis Burke, accountant in 
 
 James Stormonth Darling, W. S., Robert 
 
 5667 5 
 
 (See column 
 
 
 Edinburgh. 
 
 1841. 
 
 Edinburgh. 
 
 Lockhart Dymock, and John Patei-son, 
 solicitors-at-law. 
 
 
 13,/.; 
 
 7 
 
 Kxox, J.uiES and Robert, joiners and tinibor- 
 
 Nov. 2, 
 
 John Thomson, accountant in 
 
 Alex. Turriff, founder, WiUiam Marshall, 
 
 620 
 
 270 
 
 
 raercliants in Pai^ltv, and Robert Knox, joiner 
 
 1841. 
 
 Paisley. 
 
 accountant, and Robert Orr, mason, all in 
 
 
 
 
 and timber-merchant there, sole partner of, and 
 
 
 
 Paisley. 
 
 
 
 only individual caiTving on business under the 
 
 
 
 
 
 
 
 said firm of James and Robert Knox, as a part- 
 
 
 
 
 
 
 
 ner of said Company, and as an individual. 
 
 
 
 
 
 
 8 
 
 Kyle, William, farmer, Greenholm, near Lang- 
 
 Sept. 2, 
 
 Thomas Lorimer, accountant 
 
 Andrew Wingate, Wm. Tliomson, and John 
 
 1577 15 
 
 465 17 4 
 
 
 holm, one of the partners of John Armstrong & 
 
 1840. 
 
 in Glasgow. 
 
 Liddell, all merchants in Glasgow. 
 
 
 
 
 Co., warehousemen in Glasgow. 
 
 
 
 
 
 
 9 
 
 Laird, William, manufacturer in Forfar. 
 
 Dec. 27, 
 1839. 
 
 Charles Spink, merchant in 
 Arbroatli. 
 
 Robert Gordon, merchant in Arbroath, Geo. 
 Canning, merchant there, and Wm. Craw- 
 ford, merchant in Montrose. 
 
 1544 3 2^ 
 
 1697 6 
 
 10 
 
 Lambert, Alexaxder, draper and haberdasher in 
 
 July 13, 
 
 James Gourlay, accountant in 
 
 Alex. Woodrow (of Gark, Woodrow, & Co., 
 
 2010 1 
 
 1423 8 8 
 
 
 Falkirk. 
 
 1841. 
 
 Glasgow. 
 
 merchants in Glasgow), John Frew (of 
 
 * 
 
 
 
 
 
 
 Frew & Hopper, merchants, Glasgow), and 
 John Reid (of John Reid &, Co., mer- 
 chants in Glasgow). 
 
 
 
 11 
 
 Lamont, Andrew, late spirit-dealer and innkeeper 
 
 Jan. 13, 
 
 Wm. Russell, manufacturer's 
 
 John Wilson Macqueen, writer, Jas. Broad- 
 
 (See column 
 
 3 10 
 
 
 in Sanquhar, in the county of Dumfries, deceased. 
 
 1842; first 
 deliv. Oct. 
 26, 1841. 
 
 agent, Sancjuhar. 
 
 foot, merchant-tailor, and Edward Wig- 
 ham, merchant, all in Sanquhar. 
 
 13, k.) 
 
 
 12 
 
 Lamont, John, shipowner and merchant, Green- 
 
 July 30, 
 
 Bnice Richardson, merchant, 
 
 Robert Roxburgh, Robert Murray, and Jas. 
 
 895 11 4 
 
 (See column 
 
 
 ock. 
 
 1841. 
 
 Greenock. 
 
 Marshall, all merchants, Greenock. 
 
 
 13, I) 
 
 13 
 
 Laxcasteu & Kexxedy, calico-printers in Glas- 
 
 Oct. 14, 
 
 Walter Mackenzie, accoimtant 
 
 James Shirra, merchant, James Gordon, 
 
 4183 2 1 
 
 3334 4 
 
 
 gow, and at Crofthead, parish of Neilston, and 
 
 1841. 
 
 in Glasgow. 
 
 merchant, and Alex. Downie, merchant, 
 
 
 
 
 coimty of Renfrew, as a Company, and Tliomas 
 
 
 • 
 
 all in Glasgow. 
 
 
 
 
 Lancaster, and William Kennedy, calico-print- 
 
 
 
 
 
 
 
 ers there, the individual partners of that Com- 
 
 
 
 
 
 
 
 pany, &s partners thereof, and as individuals. 
 
 
 
 
 
 
 14 
 
 Lancaster, Thomas, calico-printer, Glasgow, and 
 
 Oct. 18, 
 
 Walter Mackenzie, accountant 
 
 James Shirra, merchant, John Turnbull, 
 
 T. Lancaster, 
 
 
 
 John Clark, late calico-piinter there, as the in- 
 
 1841. 
 
 in Glasgow. 
 
 chemist, and Alex. Graham, merchant, all 
 
 307 5 
 
 123 
 
 
 dividual partners of the late firm of Lancaster 
 
 
 
 in Glasgow. 
 
 
 
 
 and Clark, calico-printers in Glasgow, and at 
 
 
 
 
 J. Clark, 
 
 
 
 Crofthead, parish of Neilston, county of Renfrew, 
 
 
 
 
 129 6 3 
 
 96 15 
 
 
 and as individuals. 
 
 
 
 
 
 
 15 
 
 Law, George, farmer at Morton, in the county of 
 
 Jan. 29, 
 
 John Archibald, cattle-dealer. 
 
 Charles Kerr, accountant to the Edinburgh 
 
 1590 12 11 
 
 1276 17 ^ 
 
 
 Edinburgh, and carrying on business as a cattle- 
 
 1842. 
 
 residingat Merchiston Bank, 
 
 and Leith Bank, V> alter Malcolm, writer. 
 
 
 
 
 dealer there, and banker in Edinburgh. 
 
 
 Morningside, near Edinr. 
 
 and Andrew Tait, baker, both in Edin- 
 burgli. 
 
 
 
 16 
 
 Lawrence, James, lately manufacturer and brewer 
 
 May 3, 
 
 John Webster, advocate in 
 
 Alexander Mackenzie, Skene Square, Alex- 
 
 No state made 
 
 591 12 
 
 
 in Aberdeen, deceased. 
 
 1842; first 
 
 deliv. Apirl 
 
 30, 1842. 
 
 Aberdeen. 
 
 ander Webster, advocate, and George 
 Simpson, cork-cutter, all in Aberdeen. 
 
 up by bankrupt 
 
 
 17 
 
 Lawson, Jas., merchant-tailor, 45 Princes Street, 
 
 May 14, 
 
 Archibald Scott, merchant. 
 
 James Ogilvie, woollen-draper, High Street, 
 
 (Se^ column 
 
 151 14 11 
 
 
 Edinburgh. 
 
 1840. 
 
 North Bridge Street, Edin- 
 burgh. 
 
 George Yule, merchant, and John Cook, 
 S.S.C, all in Edinburgh. 
 
 13, «.; 
 
 
 18 
 
 Lawson, WillIvVm, grocer in Dinidee. 
 
 July 18, 
 1842. 
 
 Wm. Thoms, banker in Dun- 
 dee. 
 
 John Sheill, writer, Dimdee, and Patrick 
 Hunter Thoms, agent there for the Na- 
 tional Bank of Scotland. 
 
 154 10 4 
 
 None realized 
 
 19 
 
 Le' Sage, Adolphe, printseller and merchant in 
 
 Oct. 6, 
 
 James Simson, accountant in 
 
 Joseph Le' Ry, furrier, John Tod, clothier, 
 
 59 13 6 
 
 605 19 5 
 
 
 Edinburgh. 
 
 1841. 
 
 Kdinburgh. 
 
 and Josiah Livingston, merchant, all in 
 Edinburgh. 
 
 exclusive of 
 
 stock in trade 
 
 not valued 
 
 
 RECORD OF SEQUESTRATIONS. 
 
 30 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 
 Amountofdebtb 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information contaiucd in the 
 Returns. - 
 
 
 Trustee's 
 Commission 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 
 £ s. d. 
 
 £ s. d. 
 
 
 
 £ s. d- 
 
 £ s. d. 
 
 £ *. d. 
 
 £ .9. d- 
 
 
 1 
 
 Debts ranV ed, 
 4888 5^ 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 NU 
 
 None paid 
 
 Paid inte- 
 rim-f;u'tor, 
 
 a Being sequestration of deceased debtor, no 
 state obtained from him. Funds, as ascer- 
 
 
 
 
 
 
 
 
 11 1 
 
 tained by trustee, and reporte*! to third 
 
 
 
 
 
 
 
 
 
 general meeting, L.G4U0, 12s. B^l. 
 
 2 
 
 604 15 8 
 
 (See col. 
 13, b.) 
 
 
 
 
 
 
 
 b 10s. per week for eleven weeks fivm date of 
 
 
 
 
 
 
 
 
 
 sequestration. 
 
 3 
 
 1018 101 
 
 3 15 
 
 Undischarged 
 
 None 
 
 2s. 6d. per 
 pound p^ii 
 
 18 10 5 
 
 46 6 2 
 
 (See col. 
 13, c.) 
 
 c L.93, 78. 2d., including rent of baukmpt'i 
 house and shop, expeni^e of advertising sale 
 of stock, &c., &c. 
 
 d L.20, Os. Cd., claimed by agent of bankrupt 
 
 4 
 
 588 11 5| 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 (See eol. 
 13, d.) 
 
 (See col. 
 13, c.) 
 
 and interim-factor. 
 e Interim-factor's commission, L.7 7 
 
 
 Preferable, 
 
 
 
 • ' • 
 
 873 6 7 
 
 48 5 6 
 
 92 3 8 
 
 13 3 3 
 
 Other expenses, - - 7 14 
 
 5 
 
 L.I5 1 
 
 
 1111 3 
 
 
 
 
 all paid but 
 
 
 
 
 
 
 Ordinary, 
 
 
 
 
 2 9 6 
 
 
 
 
 
 
 1455 10 7 
 
 
 
 
 
 
 
 
 
 6 
 
 (See column 
 
 30 9 
 
 Undischarged 
 
 None 
 
 None 
 
 Allowed to 
 
 Paid, £6C, 
 
 Paid, 
 
 / L.550, 15s. 9jd., deducting preferahle debu 
 paid, for rents, taxes, and servants' wages. 
 
 
 13, g.) 
 
 
 
 
 
 account 
 30 
 
 duo al)0u 
 £60 
 
 114 11 5^ 
 due alwut 
 150 
 
 ff L.3510, 8s. 7d.. as in bankrupt's state; as 
 lodged, but not yet ranked, L.Siai, 3a. Gd. 
 
 7 
 
 2400 
 
 
 Discharged on 
 composition 
 
 3s. 9d. per pound, payable at three and 
 six months after the 27th May 1842 ; 
 Thos. Paterson, farmer, Walkingshaw. 
 
 
 25 
 
 68 10 
 
 6 11 
 
 
 8 
 
 3817 14 10 
 
 None 
 
 Undischarged 
 
 None 
 
 381 15 3 
 
 23 5 10 
 
 50 2 
 
 3 8 
 
 
 9 
 
 Bankrupt's state 
 3431 4 
 
 Amount ranked, 
 3184 19 3^ 
 
 None 
 
 Undischai'ged 
 
 None 
 
 (See column 
 13, h.) 
 
 63 7 4 
 per last re- 
 turn, none 
 
 (See col. 
 13, .-.) 
 
 ... 
 
 h 88. 2d. per pound, payable 28th December 
 1840, amounting to L.1302, 13s.. of which 
 there has been paid. L.1288. lOs. 4d., leav- 
 ing of unclainie<l dividends. L.Hi, 10s. Id. 
 
 
 
 
 
 
 since fixed 
 
 
 
 The second or final dividend has Itet-n p<>$t- 
 
 10 
 
 3928 6 6 
 
 None 
 
 Undischarged 
 
 None offered 
 
 (See column 
 13, J.) 
 
 68 9 9 
 
 67 9 6 
 
 64 13 1 
 
 pone<l, on account of a large claim by the 
 Arbroath Banking Company, which is no* 
 
 
 
 
 
 
 
 
 
 yet a<Ijusteil, and because the fttnds are now 
 
 
 
 
 
 
 
 
 
 
 so small as to prevent an interim-dividend 
 
 
 
 . 
 
 
 
 
 
 
 
 being declared. By tlie arrival of the su- 
 
 
 
 
 
 
 
 
 
 
 tutory period of division. huwever,the funds 
 
 
 
 
 
 
 
 
 
 
 will be finally distributed. 
 
 11 
 
 275 4 
 
 None 
 
 Undischarged 
 
 None 
 
 No dividend 
 declared 
 
 Not fixed, 
 
 but £1, Is. 
 
 allowed to 
 
 interim- 
 
 tiictor 
 
 None fixed 
 
 2 6 
 
 » L.115, iSs. 3d., per ,(»cond return: subse- 
 quent expenses inconsiderable, and not yet 
 fixed. 
 
 j 5s. Id. per pound, paid at 14th March 1842 ; 
 
 second and final dividcn<! «jt lid. pcrpouud 
 
 12 
 
 5236 4 4 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Nonj 
 
 None paid 
 
 None paid 
 
 declare<l at 13th September 1^42. 
 
 k No state made up by bankrupt ; amount in 
 state made up by interim-factor, L.3I9. 
 
 13 
 
 8230 2 8 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 None offered 
 
 1st dividend, 
 ls.6d.per£, 
 2d dividend, 
 ls.l0d.per£ 
 amountingto 
 1339 11 8 
 
 147 11 10 
 
 43 1 
 
 760 2 
 
 I None. — The funds consisted chiefly of an 
 interest in a colonial ship, from which no- 
 thing will be got. 
 
 14 
 
 T. Lancaster, 
 
 
 
 
 
 - 
 
 
 
 
 
 4555 13 2 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 None offered 
 
 None 
 
 Not fixed 
 
 4 10 
 
 7 4 11 
 
 
 
 J. Clark, 
 
 
 
 
 
 
 
 
 t/i Not ascertained ; but they arc swelled in 
 
 
 2108 12 7 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 None offered 
 
 None 
 
 Not fixed 
 
 4 10 
 
 5 2 11 
 
 this case by having to pay the deceased's 
 death-bed and funeral charges. 
 
 15 
 
 10,701 8 6 
 
 32 19 
 
 
 • %• 
 
 No dividend 
 declared 
 
 Not fixed 
 
 84 7 4 
 
 387 12 13^ 
 
 H Goods, L.13o, ICs. 7d. ; debts, good, L.lt^ 
 10s. 4d.-, debts, bad and doubtful, L.16S, 
 168. 3d. 
 
 o Sequestration current, but offer of compo- 
 sition made by bankrupt, and meeting ot 
 
 16 
 
 Not ascertain- 
 ed — about 
 
 None 
 
 Undischarged 
 
 None 
 
 Not declared 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 (See eol. 
 13, m.) 
 
 creditors called, to be held on Monday, 
 14th November next, for the pur{>os« of 
 
 
 1200 
 
 
 
 
 
 
 
 receiving same. Proposed cautioner, John 
 
 
 
 
 
 
 
 
 
 Brunton, tailor. South Hanover Street, 
 
 
 
 
 
 
 
 
 
 
 Edinburgh. 
 
 17 
 
 Bankrupt's 
 
 8tat«, 
 151 14 11 
 
 None 
 
 Undischarged 
 
 (See column 13, o). 
 
 56 
 
 10 10 
 
 54 11 8 
 
 15 17 5^ 
 
 (See col. 
 
 13, ^>.) 
 
 p Considerable expense was incurred in se- 
 curing stock from landlord's hypothec. 
 
 q Expense of sale of stock in 
 
 18 
 
 1854 12 5^ 
 
 None 
 
 Undischarged 
 
 ••* 
 
 Not declared 
 
 
 ... 
 
 ... 
 
 trade, as taxed, L.66 6 S 
 Allowance to interim-factor, 4 4 
 Law expenses of two pro- 
 cesses in Sheriff Court, 5S 6 5 
 Landlord's expenses of se- 
 
 19 
 
 Claims lodged, 
 1593 8 4 
 
 £2, 2s. for 
 five weeks 
 
 Discharged 
 without compo- 
 sition 
 
 • •• 
 
 Not declared 
 
 30 6 
 
 Paid in part 
 15 
 
 (See col. 
 13, 9.) 
 
 questration, - - 2 11 
 Insurance on stock, - 15 
 Sundries, - - • 6 18 4 
 
 
 L.134 1 S 
 
21 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 4 6 6 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 21 
 
 10 
 
 11 
 
 12 
 
 IS 
 
 1 
 
 3 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Leech, David, land-agent and builder in Glasgow. 
 
 Lfes, Walter, merchant and manufacturer in 
 Glasnow. 
 
 Leggate, Jas., wood-merchant, "VVishaMrtown. 
 
 Date of Sp- 
 questratioo. 
 
 4 Leightox, David, baker, grain, and flour-dealer, 
 Dundee. 
 
 5 Leith Banking Co., and James Ker, banker in 
 Leith, Henry Johnston, banker there, George 
 Crai", banker in Galashiels, and John Bisset, 
 S.S.C., the surviving individual partners of that 
 Company, and as individuals. 
 
 6 Leithhead. Hexperson, & Huxter, coach- 
 builders in Glasgow, and Tlios. Leithhead, Jas. 
 Henderson, and Andrew Halley Hunter, coach- 
 builders, as the individual partners of that Com- 
 pany, and as individuals. 
 
 Thos. Leithhead. 
 
 Jas. Hexdeesox. 
 
 Lindsay, David, flax-spinner and merchant in 
 Dundee. 
 
 8 
 
 y 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 LiXDSAT, Jas., victualler, Gallowgate Street, Glas- 
 gow. 
 
 LizARS, Robert, 4: Co., glue manufacturers in 
 Linlithg<jw, and Rol>ert Lizars, formerly boot 
 and shoemaker in Leith, now glue manufa^urer 
 in Linlithgow, the sole partner of the said Com- 
 pany. 
 
 Logax, David, lately ironmonger in Kilmarnock, 
 now deceased. 
 
 Logax, Johx, grocer in Rothesay. 
 
 LoiDOX, Jas., grocer in Paisley and Gourock. 
 
 LovELL, Thos., saddler, Dundee, one of the part- 
 ners of the late firm of Webster and Lovell, 
 .saddlers in Dundee, and as an individual. 
 
 Low, William, lately machine maker, Monifieth, 
 near Dundee, now decease<i. 
 
 Low, Wm., Wright, Newford Park, near Forfar. 
 
 LowsoN, Peter, ship-master and ship-owner, Dun- 
 dee, deceased. 
 
 Lyle, Alex., farmer and grain-dealer, at Knock- 
 rioch, near Campbeltown, in the county of Ar- 
 gyle. 
 
 April 28, 
 1842. 
 
 Mar. 18, 
 1842. 
 
 Jan. 26, 
 1&42. 
 
 May 18, 
 1842. 
 
 May 7, 
 1&42. 
 
 Jan. 20, 
 1&12. 
 
 Do. 
 Do. 
 
 Apr. 4, 
 l&iO. 
 
 Jan. 10, 
 1842. 
 
 Feb. 3, 
 l&i2. 
 
 May 1, 
 
 1841; first 
 
 dehv. Mar. 
 
 12, 1841. 
 
 Aug. 19, 
 1842. 
 
 Nov. 4, 
 1841. 
 
 Dec. 1, 
 ia41. 
 
 Oct. 9, 
 1840. 
 
 Jan 
 
 4, 
 
 1841 
 
 ; first 
 
 deliv.. 
 
 Nov. 
 
 28, 1840. 
 
 Dec. 
 
 22, 
 
 1841; 
 
 first 
 
 deliv., 
 
 Oct. 
 
 22, 1841. 
 
 Aug 
 
 28, 
 
 1841. 
 
 Name and Designation 
 of Trustee. 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 Peter White, accountant in 
 Glasgow. 
 
 John Torrance, writer in 
 Hamilton. 
 
 John M'Lean Beatts, agent 
 in Dundee. 
 
 James Brown, accountant in 
 Edinburgh. 
 
 Names and Designations of 
 Commissioners. 
 
 Wm. Tliomson, accountant in 
 
 Glasgow. 
 
 Da. 
 Do. 
 
 John Brown, shipowner, Dun- 
 dee. 
 
 Wm. Auld, accountant in 
 Glascrow. 
 
 John Hardie, agent for the 
 Commercial Bank of Scot- 
 land, at Linlithgow. 
 
 Wm. Love, writer in Beith. 
 
 David M'Phie, grocer, Glas- 
 
 gow. 
 
 Archibald Hodge, accountant 
 in Paisley. 
 
 Patrick Gardner, merchant, 
 Overgate, Dundee. 
 
 James Kennedy, merchant in 
 Dundee. 
 
 Jas. Milne, wri^ht in Kirrie- 
 muir. 
 
 John Shiell, wTiter in Dun- 
 dee. 
 
 Charles Munro, writer in 
 Campbeltown. 
 
 David Wilkie, writer, Wm. Walker, cashier 
 of the Glasgow Union Banking Company, 
 and Alex. Mein, accountant, all in Glas- 
 gow. 
 
 David Watson, commission-merchant, Wm. 
 Blackwood, cotton-yam merchant, and 
 Robert M'Gaviu, merchant, all in Glas- 
 gow. 
 
 John Frew, coal-master, Glasgow, John 
 Fraser, fruit-merchant, and Thomas Gil- 
 christ, grocer, both in Wishawtown. 
 
 Alex. Kermath, corn-merchant, residing at 
 or near Newport, Wm. Don, writer in 
 Dundee, and James Wilson, corn-mer- 
 chant there. 
 
 Donald 'MacLaren, residing in Callander, 
 Jas. Robertson of Torrie, and Greorge Dal- 
 ziel, W.S., Ldinburgh. 
 
 Archibald M'Lellan, coach-builder, Robert 
 Harvie, wood-merchant, and Peter White, 
 accountant, all in Glasgow. 
 
 Do. 
 Do. 
 
 David Guthrie, cashier of the Dundee Com- 
 mercial Bank, no other creditor having 
 ranked on the estate. 
 
 Alex. Todd, accountant, Glasgow, Henry 
 Lepper, merchant there, and Wm. La- 
 mont, jun., merchant there. 
 
 Thos. Nimmo, tanner, Linlithgow, WiUiam 
 Greenfield, saddler there, and Wm. Clark, 
 carter there. 
 
 Robt. Fergusson of Oldhall, Matthew Gil- 
 mour, merchant in Glasgow, and Hugh 
 Mason, writer in Kilmarnock. 
 
 Robert Walker, writer, Glasgow. 
 
 Robert M'Kean, soap-boiler in Paisley, John 
 BuUey, banker there, and Arch. Colquhoun, 
 merchant in Glasgow. 
 
 Jas. Rattray, ironmonger, Henry Hender- 
 son, merchant, and Wm. Atkin, smith, 
 all in Dundee. 
 
 Chas. Cannichael (of J. & C. Carmichael, 
 engineers), Rob. Davidson, iron-merchant, 
 and Geo. Stephen, ironmonger, all in Dun- 
 dee. 
 
 David Adams, saddler, James Forrest, jun., 
 bank agent, and David Shield, writer, all 
 in Kirriemuir. 
 
 Jas. Westland, banker in Dundee, the only 
 creditor claiming on the estate. 
 
 John Lome Stewart, Esq. of Glenbuckie, 
 residing at Lime Craigs, by Campbeltown, 
 Donald Andrew, copper-smith in Campbel- 
 town, and Alex. Love, merchant there. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 (See column 
 13, a.) 
 
 1607 6 6 
 
 151 18 4 
 
 303 
 
 
 
 78,916 5 1 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. d. 
 None 
 
 837 11 4 
 
 nett, as at 
 Sept. 17, 1842 
 
 None 
 
 102 li 
 
 33,401 10 3 
 
 1467 12 6^ 
 per state 
 
 60 13 6 
 
 26 6 
 
 8130 12 
 
 82 
 
 681 14 
 
 (See column 
 
 13, g.) 
 
 No state 
 
 133 9 11 
 
 2282 4 1 
 
 (See column 
 13, o.) 
 
 {See column 
 13,9.) 
 
 No state — the 
 
 bankrupt went 
 
 abi'oad 
 
 884 16 8^ 
 
 1057 16 5J 
 
 63 14 6 
 
 37 18 
 
 166 5 7 
 
 43 19 
 
 237 2 
 
 1500 8 8J 
 after deducting 
 preferable 
 claims. 
 
 100 16 11 
 
 1905 14 6 
 
 292 1 
 
 9790 2 3 
 less disburse- 
 ments, 
 7094 6 11 
 
 890 7h 
 
 (See column 
 13, r.) 
 
 790 9 7J 
 
 
 Amountof debts 
 
 due by 
 the Bankrupt. 
 
 Allowance 
 to 
 
 Discharge on 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information coataiiie<i iu tiic 
 
 
 
 
 
 
 Bankrupt. 
 
 without Compo- 
 sitioD. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 laneous. 
 
 Returns. - 
 
 
 £ *. d. 
 
 £ g. d. 
 
 
 
 £ *. d. 
 
 £ *. d. 
 
 £ s. d. 
 
 £ *. d. 
 
 
 1 
 
 1480 10 11 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 1 14 6 
 
 ' ' ' 
 
 a L.l'iyO, entirely e'^timateU reT»'r*»oii» froai 
 heritable subjects. 
 
 2 
 
 (See column 
 13, b.) 
 
 16 16 
 
 Undischarged 
 
 *«• 
 
 £750 to be 
 
 divided on 
 
 18th Nov. 
 
 1842. 
 
 £50 to ac- 
 count 
 
 None paid 
 
 ... 
 
 6 Adinitte.1, L.I9,?04. ll*. R.I. : r*}f<tt4, 
 L.8I3.», 19s. 2d. ; contingent. L.Ui;. 6«. 
 
 3 
 
 769 14 6 
 
 Nil 
 
 Not yet grant- 
 ed 
 
 2s. 6d. per pound offered and accepted ; 
 6 months after final discharge ; John 
 Frew, coal-master, Glasgow, and 
 John Neilson, portioner, Bellshill. 
 
 • • ■ 
 
 a •• 
 
 • • > 
 
 • • • 
 
 
 4 
 
 1285 9 7 
 
 No allow- 
 
 Discharged on 
 
 (See column IS, c.) 
 
 • ■ • 
 
 10 
 
 33 15 2 
 
 
 c 3s. M. per }x>und, j.ayaMo ^^ in nuh, a» 
 
 
 
 ance 
 
 composition 
 
 
 
 
 
 sotm as therom(>0!>iti<>n blifuld l»«-afc«ptt^ 
 
 
 
 
 
 
 
 
 
 
 by the necessary nunil>er of rrv<litor« for 
 
 
 
 
 
 
 
 
 
 
 obtaining the appn.val of «ai<i o«i|*o*itiua. 
 
 
 
 
 
 
 
 
 
 
 and the remaining Is. (Ui. to W pajrable 1^ 
 
 
 
 
 
 
 
 
 
 
 bills, at fuur munth.s frum the daWof tke 
 
 
 
 
 
 
 
 
 
 
 composition l>ci unapproved of by tiM Btw 
 
 5 
 
 121,603 18 7 
 
 See col. 
 
 Undischarged 
 
 No composition 
 
 No dividend 
 
 Not fixed 
 
 15 13 1 
 
 28 2 2 
 
 rill"; Wm. Leighton, bhip-bruker, Diia4ce. 
 
 
 
 (13, rf.) 
 
 
 declared 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 (I I,.-2, 2s. per week each, t.. Jame«^ Krr, tatd 
 
 
 
 
 
 
 
 
 
 
 Henry Johnston, two of the iiarttur* f..r 
 
 
 
 
 
 • 
 
 
 
 
 
 three months. 
 
 6 
 
 2382 3 
 per state 
 
 (See col. 
 13, e.) 
 
 Undischarged 
 
 None 
 
 1st dividend 
 493 6 5 
 
 being 4s. 3d. 
 per pound. 
 
 50 
 
 66 10 
 
 490 13 
 
 f None. — Uages, at 2os. per week paid to 
 each of the bankrupts, for working at ihetr 
 several branches, while business was cttr- 
 ried on for behoof of the crvJitors. 
 
 
 1305 6 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 None 
 
 19 8 
 
 / L.1287, 10s. M.. j>er state, including a »un» 
 
 
 per state 
 (See column 
 
 13,/.; 
 
 
 
 
 yet paid 
 None yet 
 
 
 
 
 of L.ri30, ,'ts. 6d., the amount, sappoMf<i. 
 falling to be ranked on the bankrupt'* 1 
 estate, as a ]>artner of the firm uf L«idl- 
 
 
 ... 
 
 Undischarged 
 
 None 
 
 Not fixed 
 
 None 
 
 11 10 10 
 
 
 
 
 
 paid 
 
 
 
 
 hea^l, Henderson, & Hunter. 
 
 7 
 
 6542 13 11 
 
 None 
 
 ... 
 
 None 
 
 No dividend 
 declared 
 
 8 6 3 
 
 45 16 8 
 
 ... 
 
 
 8 
 
 650 
 
 None 
 
 ... 
 
 ... 
 
 ... 
 
 10 10 
 
 11 11 
 
 
 
 9 
 
 4501 4 
 
 No allow- 
 
 (See col. 
 
 {See column 13, j). 
 
 No dividend 
 
 11 5 8.^ 
 
 52 5 1 
 
 163 16 10| 
 
 p L.68I, 14s. — This sum include* certain ad- 
 
 
 (See colutnn 
 
 ance 
 
 13, t.) 
 
 declared 
 
 
 
 (See col. 
 13, Jt.) 
 
 ditious made by the bankrupt at his ea- 
 
 
 13, h.) 
 
 
 
 
 
 
 
 aininatiun. 
 h The correct amount of the debts i» not yei 
 
 
 
 
 
 
 
 
 
 
 ascertained, the claims not having boca 
 
 
 
 
 
 
 
 
 
 
 finally examined. 
 
 
 
 
 
 
 
 
 
 
 1 A composition was offered on 7th May IS41. 
 
 
 
 
 
 
 
 
 
 
 but the offer was afterwards withdrawn. 
 
 10 
 
 1439 18 
 
 • • • 
 
 • • • 
 
 ... 
 
 {See column 
 13, 1) 
 
 137 8 6 
 
 83 16 4 
 
 35 8 11^ 
 
 j The composition offere«l. was 4s. jn-r fMmnd. 
 payable 2s. CA. on bankrupts' own bill at 
 
 
 
 
 
 
 
 
 
 six months date, and Is. &1. payable at nine 
 
 
 
 
 
 
 
 
 
 
 months date, with Mr ThomVs Lindsaw, 
 
 
 
 
 
 
 
 
 
 
 shoe-merchant. High Stre«t, Edinimr^^k, 
 
 
 
 
 
 
 
 
 
 
 as his cautioner. 
 
 
 
 
 
 
 
 
 
 
 k The greater part of this was for maaufac- 
 
 11 
 
 787 3 8 
 
 
 
 •«• 
 
 • •• 
 
 Not fixed 
 
 About £30 
 
 • 
 
 turing the glue ; it also includes rent, pre- 
 mium of iusurauce on bankrupt** life, ser- 
 vants' wages, &c. 
 I 13s. 8d per iK>und, pavaMe on 1st Septea- 
 
 12 
 
 8642 
 
 10 10 
 
 Discharged on 
 composition 
 
 {See column 13, m.) 
 
 ... 
 
 {See col. 
 13, n.) 
 
 Paid by 
 bankrupt 
 
 5 15 8 
 
 ber.— Paid, L.743, Os! 3-1. ; unpaid, 1^246, 
 18s. 4id. 
 m 4s. 9d. per pound, payable as follows, xix., — 
 
 
 
 
 
 
 
 
 2s. 3d. per pound at 'three mouths ; *s. 3d. 
 
 
 
 
 
 
 
 
 
 
 per pound at six mouths ; and 3d. per pound 
 
 
 
 
 
 
 
 
 
 
 at eight months; all from llth January 
 
 13 
 
 (See column 
 
 10s. per 
 week for 4 
 
 Undischarged 
 
 None 
 
 No dividend 
 
 14 18 
 
 41 3 1 
 
 40 3 1 
 
 1842 ; Jas. Bowie, merchant in Glasgow, and 
 James Muir, shopman iu Paisley, for tbe 
 
 
 13, p). 
 
 
 
 
 
 paid, bal- 
 ance not as- 
 certained 
 
 
 first two iustalments ; and the ^aid James 
 
 
 
 weeks, in 
 
 
 
 
 
 
 Muir, for the last instalment. 
 
 
 
 all £2. 
 
 
 
 
 
 
 n L.yO, inclusive of L.l.i, as iuterim-faetor. 
 
 
 
 
 
 
 
 
 
 L.468, r2s. O^.l.-of this, L.32, I(»s. 6d., are 
 
 14 
 
 3937 11 2 
 
 
 
 
 
 
 
 
 debts due to "the firm of Webster A; Lorell. 
 
 ••• 
 
 • 
 
 • •• 
 
 Paid 
 
 148 8 
 
 54 10 5 
 
 ... 
 
 pL.lOOO, lis. 9.Jd.-of this, L 89, I9»., doe 
 
 
 
 
 
 
 2572 14 1 
 
 
 
 
 by Webster & Lovell, as a firm. 
 <^ State of funds, as made up by interim-fmctor, 
 
 amounted to L.7949, 14s. 2d. 
 r The trustee is in advance to the estau • 
 
 large sum. 
 
 15 
 
 564 10 5 
 
 None 
 
 Undischarged 
 
 • •■ 
 
 5s. per £ 
 
 • > • 
 
 ... 
 
 Total 
 125 17 8 
 
 
 16 
 
 Not known 
 
 • • 
 
 ... 
 
 «•• 
 
 «•• 
 
 ... 
 
 57 6 8 
 
 ... 
 
 
 17 
 
 1810 10 9J 
 
 ... 
 
 Undischarged 
 
 • • ■ 
 
 280 
 being 4s. Id. 
 per pound 
 
 45 
 
 30 13 5 
 
 12 4 6 
 
 L 
 
22 
 
 if 
 
 • 4 
 
 I. < 
 
 1 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 1 Lyox, James Walter, & Co., goldsmiths, work- 
 ing-jewellers, iliainoml-settei's, toymen, and mer- 
 chants in 89 Geoige Street, Edinburgh, and 
 Jiunes Walter Lyon, goldsmith, wovking-jewoller, 
 diamond-setter, toynnui, and merchant in Kdin- 
 Lnrfdi, the sude inilividiial T)ai-tner of said Com- 
 pany, as a partner tliereuf, and as an mdividual. 
 
 MacAlpixe & Robertson, merchants, Glasgow, as 
 a Company, and William MacAlpine and David 
 Robertson, merchants there, the indivi<hial part- 
 ners ot' Said C^>mpany, a& such, and as indi- 
 viduals. 
 
 MacArthlr, CoLix, one of the prtners of Tliomas 
 Alexander & Co., shipbnildei-s, Grtivan, and 
 Alexander & Co., smiths and boat-biiildois. 
 Tnideston, 
 
 31acBain, Jam£S, wri-ht and builder, Glasgow. 
 
 MacBirxie, David, vintner or innkeeper in Dum- 
 fries. 
 
 MAcCoRKJ.vPAi.r, D., & Co., merchants and com- 
 miKsiun-agents, Glasgow, ami Duncan MacCorkin- 
 dde, and Alex. Burr, the partners of that Co. 
 
 MacDonald, James, baker, Renfield Street, Glas- 
 2UW. 
 
 MacDoxald, James, & Co., callcvprinters and 
 turkey-red dvers. Glasgow, and Ilyefield, near 
 Dalrv, and James MacDonald, and John Mac- 
 Donald, cuHco-prinfors and turkey-red dyers 
 there, the partners of that Company. 
 
 Macboxalp, Jonx, iron-master at Blair Iron 
 Works, and writer in Glasgow, 
 
 MacDoxell, Captain Johx, of Killichonate, de- 
 ceased, county of Inverness. 
 
 MAcDoi'GALt, James, farmer and cattle-dealer, 
 Tonivera, Lochtayside, county of Perth. 
 
 MAcDorc; ALL, Jonx, grocer and tea-dealer, Bridge 
 Street, Inverness. 
 
 MacFahlaxe, D. & P., dyers in Spoutmouth of 
 Glasgow, as a Company, and David MacFarlane, 
 Und Peter ^MacFarlai.e, l>otli dyers in Glasgow, 
 the iniiividual partners of that Conipany, a- part- 
 ners thereot', and n> individuais, 
 
 MacFaklaxk, James, grazier and cattle-dealer at 
 Gourdii' Hill, parishof Auditi ignvin, and county 
 of Perth. 
 
 MacFafilane, Peter, grocer and spirit-dealer, 
 Dundee. 
 
 MacGirbox, Neil, residing in or near Inverary, 
 now deceased. 
 
 MacGill, John, metal-merchant in Edinburgh. 
 
 MacGillivray. Dim an, dry-alter in GieenrK-l; 
 and Paisley. 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 Date of Se- 
 questration. 
 
 May 26, 
 1842. 
 
 Mar. 8, 
 1842. 
 
 June 7, 
 1842. 
 
 Name and Designation 
 of Trustee. 
 
 John Martin, banker in I'ldin- 
 
 burgh. 
 
 James Gourlay, accountant in 
 Glasgow. 
 
 Davi<l Dreghom, accountant, 
 
 Glasgow. 
 
 S'pt. 20, 
 
 Wm. Johnston, accountant in 
 
 1839. 
 
 Glasgow. 
 
 April 9, 
 
 Robert Laing, manager of the 
 
 l&iO. 
 
 Southern Bank of Scotland 
 
 
 in Dumfries. 
 
 Oct. 9; 
 
 Alex. Black, accountiuit in 
 
 1839. 
 
 Glasgow. 
 
 Jan. 23, 
 
 Wm. Johnston, accountant in 
 
 1840; first 
 
 Glasgow. 
 
 dehv. Jan. 
 
 
 18, 1840. 
 
 ■ 
 
 July 31, 
 
 Walter Mackenzie, accountant. 
 
 1841. 
 
 Glasgow. 
 
 Nov. 13, 
 1841. 
 
 Dec. 3, 
 1840. 
 
 Oct. 8, 
 1842. 
 
 Mar. 10, 
 1841. 
 
 Dec. 8, 
 1841. 
 
 19| MacGreoor, David, cattle-dealer. Nether Bendije, 
 in the countv of Perth. 
 
 Aug. 29, 
 1842. 
 
 Oct. 25, 
 1839. 
 
 Dec. 31, 
 1841 ; first 
 deliv. Oct. 
 
 23, 1841. 
 
 Dec. 27, 
 1839. 
 
 Sept. 30, 
 
 liul. 
 
 Aug. 6, 
 1842. 
 
 Archibald Borthwick, account- 
 ant, Edinburgh. 
 
 Charles Crichton, surgeon in 
 Fort-William. 
 
 John Ironside, writer, Crieff, 
 interim-factor. 
 
 John Cameron, grocer in In- 
 verness. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Names and Designations of 
 Commissioners. 
 
 James Naysmith, jeweller, Tliomas Alexan- 
 der Thomson, clothier, and Jas. Frederick 
 Wilkie, S.S.C. aU in i:dinbnrgh. 
 
 James Morrison, accountant hi 
 Perth. 
 
 Wm. Fleming, merchant in 
 
 Dundee. 
 
 IK^nald Lindsay, accountant 
 in Edinburgh. 
 
 Charles Wm. Anderson, mer- 
 chant in Leith. 
 
 Wm. Marshall, accountant in 
 Paisley. 
 
 James Morrison, accountant in 
 Pertli. 
 
 Wm. Notman, commission-agent in Glasgow, 
 Edward Railton, writer there, and Patrick 
 Dougall, jun. (of Donaldson, Dougall, & 
 Co., merchants there). 
 
 John Robson, bsmker, Glasgow, John Robert- 
 son, iron-merchant there, and Jas. Watson, 
 of the Edinburgh Ropery and Sail-cloth 
 Company there. 
 
 Robert Frame, and Thomas Fmme, both 
 
 wood-merchs., and John Monteith, writer, 
 
 all in Glascjow. 
 William Wilson, vintner, Francis Nicholson, 
 
 merchant, and Walter Duncan, druggist, 
 
 all in Dumfries. 
 
 James Andrew Anderson, manager of the 
 Glasgow Union Bank, Donald Smith, 
 manager of the Western Bank, and Henry 
 Paul, manager of the City of Glasgow Bank. 
 
 David M'Kenzie, Ruthertbrd Ahislie Clunie, 
 and Alex. Denny, all gi'ain-merchants in 
 Glasgow. 
 
 James Gibb, merchant, Alexander Downie, 
 merchant, and Thomas Boag, commission- 
 merchant, all in Glasgow. 
 
 Donald Smith, manager of Western Bank, 
 Glasgow, Thos. Wingato, engineer there, 
 and Andrew Liddell, founder there. 
 
 John MacDonald, of the Ben Nevis Dis- 
 tillery, John Cameron, of Corrychoille, 
 and James MacGregor, writer in Fort- 
 William. 
 
 None appointed. 
 
 John Mackenzie, banker, John Cock Gordon, 
 solicitor, and James Fors)-th, gi'ocer, all in 
 Inverness. 
 
 Thomas Ga<ld Matthews, chemist in Bristol, 
 Patrick Adair Black, drysaUer in Ghisgow, 
 and Andrew Paton, commission-merchant 
 there. 
 
 William Gloag, agent for the Connnercial 
 Bank of Scotlaml, and John Conning, 
 writer, both in Perth. 
 
 James Boyd, agent, John Hendei*son, agent, 
 and David Hutchison, gi-ocer, all in Dun- 
 dee. 
 
 Archibald Connell, W. S., Andrew Pearson 
 Scotland, writer in Edinburgh, and Ludo- 
 vick Cameron, writer in Inveraray. 
 
 Rol)ert Alexander, currier, Thomas Russell 
 (of Russell & Clark, ironmongers), and 
 George Gray, W. S., all in Edinburgh. 
 
 Ninian Crawford, manufacturer. Paisley, Ro- 
 bert Paton, wright and timl)er-merchant 
 there, and George Gibb, writer there. 
 
 William Gloajj, ajient at Perth for the Com- 
 mercial Bank of Scotland, Jas. Chalmers, 
 residing at Glenbirnam, and John Kemp, 
 writer in Perth. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 Amount 
 
 of 
 
 Funds realized, 
 
 £ s. d. 
 
 (See column 
 13, a.) 
 
 1133 19 3 
 
 3349 15 
 
 229 8 
 
 997 11 01 
 
 1051 9 10 
 
 419 9 2 
 
 Co. Estate, 
 1094 3 8 
 
 J. Macdonald's 
 
 Estate, 
 
 463 11 5 
 
 59,201 10 11 
 
 (See column 
 
 13, /.; 
 
 No state 
 
 2345 6 7 
 
 460 17 6 
 
 £ s. d. 
 
 877 7 3 
 
 100 
 
 125 12 7 
 
 929 6 11 
 
 610 1 2 
 
 393 1 11 
 
 715 17 6 
 
 323 15 
 
 (See column 
 13, k.) 
 
 No state, bank- 
 rupt deceased 
 
 2140 17 1 
 
 89 18 6 
 
 316 17 6 
 
 7363 17 3 
 
 (See column 
 13, .7.) 
 
 None 
 
 (St^ column 
 13, ,-.) 
 
 None 
 
 No account 
 audite<l 
 
 387 13 
 
 2329 11 4 
 
 1482 2 1 
 
 18 8 4 
 
 No account 
 audited 
 
 RECORD OF SEQUESTRATIONS. 
 
 oo 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 18 
 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional infonnation rontained in tJi« 
 
 
 1 
 
 
 
 without Compo- 
 sition. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 Retumr. 
 
 
 £ s. d. 
 
 £ s. d. 
 
 
 
 £ s. d- 
 
 £ s. d. 
 
 £ *. d. 
 
 £ s. d- 
 
 
 1 
 
 11,353 15 3 
 
 2 2 
 
 Discharged on 
 
 6s. per pound, payable six, twelve, and 
 
 
 105 
 
 95 
 
 Interim- 
 
 a Stock, good, L-'iJi;, 2s. .Vl. ; doaUfal. 
 
 
 
 per week 
 
 composition 
 
 eighteen months afiter 13th August 
 
 
 
 
 factor, 
 
 146 4 8 
 
 Ti-ustee, 
 
 L.23I», 10s.-. bad. L.l.'>29. 14i.«d.; 4ehM. 
 L.llCO, 138. 6d. ; fumitare, L.SM, 7^; 
 
 
 
 
 
 1842. (For cautioners' names, see 
 
 
 
 
 other items, L.24U, Os. lOd. 
 
 
 
 
 
 column 13, h.) 
 
 
 
 
 484 11 
 
 b George and Edward Henrr, ninrrhirti. 
 Bread Street, Cheapside, London, ib4 O«o>. 
 Henry, and Edward Hennr, the indiridnal 
 partners of that Companj. 
 
 2 
 
 3237 4 9^ 
 
 None 
 
 Undischai'ged 
 
 Composition offered, but rejected. 
 
 First divi- 
 dend of 4s. 
 per £, de- 
 clared on 8th 
 Sept. 1842 
 
 41 9 
 
 42 8 11 
 
 (See col. 
 13, r.) 
 
 c Sundry expenses, L-JO, 128. 7d. : rmu, awl 
 preferable claims. L.134, 12*. lid.: inte- 
 rim-factor's fee, L.IO, 10s.; advanecU fcr 
 goods pledge<i, L.35, lOs. 10.1. 
 
 3 
 
 5650 
 
 15 2 
 
 UndLscharsed 
 
 • •* 
 
 ... 
 
 ... 
 
 
 26 18 
 
 
 4 
 
 739 17 3 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 (See col. 
 
 13, d.) 
 
 None 
 
 61 12 8 
 
 4 12 5 
 
 d A <)uestion of redaction of an heritable ae- 
 curity, obtained untlie verge of l»ankmpteT, 
 is still in dependence. 
 
 
 
 
 
 
 
 
 
 e The bankrupt was allowed to keep the inn 
 
 5 
 
 1675 4 9| 
 
 (See col. 
 13, e.) 
 
 Undischarged 
 
 None 
 
 Paid, 
 753 17 3 
 Unpaid, 
 4 2 8J 
 
 23 1 10 
 
 146 18 
 
 29 5 8 
 
 open for three months from 11th May 1S40, 
 as his sole remtmeration. 
 
 6 
 
 4338 2 4 
 
 None 
 
 Alex. Burr dis- 
 charged without 
 
 composition. 
 D. MacCorkin- 
 dale not yet dis- 
 charged. 
 
 None 
 
 284 3 3 
 being a first 
 and final di- 
 vidend 
 
 30 3 
 
 94 1 3 
 
 190 3 2 
 for rents, 
 
 taxes, 
 
 servants' 
 
 wages, &c. 
 
 
 7 
 
 2448 19 11 
 
 None 
 
 Undischarged 
 
 None 
 
 226 10 
 
 17 10 
 
 93 3 7 
 
 3 11 5 
 
 
 8 
 
 Co. Estate, 
 6434 6 3 
 
 J. Macdonald's 
 
 estate, 
 
 4330 8 8 
 
 None 
 
 Undischaj'sred 
 
 None 
 
 Dividend of 
 
 Is. 3d. per £, 
 
 amounnt, 
 
 506 14 11 
 
 35 10 
 
 73 11 2 
 
 65 18 4 
 
 
 9 
 
 50,637 18 7 
 
 ... 
 
 ... 
 
 ••• 
 
 6600 7 3| 
 
 300 
 
 400 
 
 194 18 
 
 
 10 
 
 (See column 
 13, h.) 
 
 None 
 
 Undischarged 
 
 •* • 
 
 Not fixed 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 Not ascer- 
 tained 
 
 / The bankrupt died before the act of Mraa*- 
 
 tration was applied for and obtained . there 
 was therefore no state given in by him. 
 
 ff L.722, 2s. 5d., but a large portion of vhidi 
 
 11 
 
 None 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 Supposed 
 about £10 
 
 ... 
 
 has been exhausted in the payment of pre- 
 ferable claims. 
 
 h L.2375, 15s. 4d. have already been ranked. 
 but it is certain that manr claims are still 
 
 12 
 
 6836 14 8| 
 
 44 2 
 
 Discharged 
 without compo- 
 
 None 
 
 (See column 
 13, j.) 
 
 Last return 
 71 9 
 
 Last return 
 51 13 8 
 
 Last return 
 
 165 16 n 
 
 unranke<i. 
 i In last return, L.U29 1 •I 
 Subseuaently realized, 217 7 *I 
 
 
 
 
 sition 
 
 
 
 paid since 
 8 6 5 
 
 paid since 
 12 2 4 
 20 7 3 
 
 paid since 
 99 9 6 
 
 • 
 
 1 o 
 
 2243 12 3 
 
 None 
 
 Discharged on 
 
 3s. 6d. per pound, payable equally, at 
 
 None 
 
 L.KVIC 8 11 
 
 13 
 
 20 
 
 ... 
 
 
 
 
 
 composition 
 
 four and eight months after approval ; 
 James Macfarlane, Brunswick Street, 
 Glasgow, and David M'Farlane, Htho- 
 
 
 
 
 
 j In last retam, - L.876 
 Paid since, - - 72 11 Ij 
 
 
 L.i»48 11 11 
 
 
 
 
 
 gi-apher there. 
 
 
 
 
 
 • 
 
 14 
 
 Bankrupt's 
 estimate, 
 954 1 4 
 
 None 
 
 UndLscharo-ed 
 
 None 
 
 None 
 
 No account 
 audited 
 
 No account 
 audited 
 
 No account 
 audited 
 
 k No state by bankrupt ; as in interim- 
 factor's state, amount of debts. L.8I6, 3a. 
 5.Jd. 
 
 15 
 
 758 16 2 
 
 None 
 
 Undischarged 
 
 None 
 
 242 13 3 
 
 19 7 6 
 
 Amount 
 
 paid, 
 68 12 
 
 60 18 
 
 / L.9(>06, 28. 9^., SQsUined by the trustee. 
 Sundryappeals against the trustee'* daliv«r- 
 
 
 
 
 
 
 
 • 
 
 
 ancts are in depend! nee ; these inrolreqnc*- 
 
 
 
 
 
 
 
 
 
 tions as to the general principles of ranking 
 
 
 
 
 
 
 
 
 
 
 adopted by him, and the ultimate amoant 
 
 16 
 
 {See column 
 13, 1.) 
 
 
 Undischarged 
 
 None 
 
 (See column 
 13, m.) 
 
 73 10 
 
 66 8 2 
 
 25 3 
 
 may therefore possUdy be greatly altered. 
 Preferable debts, with interest, paid br the 
 
 
 
 
 
 
 
 
 trustee, L.274, 14s. 5d. 
 
 
 
 
 
 
 
 
 
 
 m L.900 allocated by the commissioners : nn- 
 
 
 
 
 
 
 
 
 
 
 paid, in consequence of the appeals before 
 
 17 
 
 2194 2 7 
 
 None 
 
 Discharged 
 without compo- 
 
 None offered 
 
 1206 14 2 
 
 73 1 4 
 
 71 17 5^ 
 
 {See col. 
 13, n.) 
 
 referred to. 
 
 
 
 
 sition 
 
 
 
 
 
 n L.121, 9s. 4^1. ; this sum includes rent, and 
 
 
 
 
 
 
 
 
 
 
 other preferable claims. 
 
 18 
 
 3406 4 8 
 
 
 ... 
 
 • -• 
 
 
 12 
 
 34 
 
 19 15 8 
 
 L.1648, IGs. 4d.; this estimated by bank- 
 rupt, but thought to be considerably orer- 
 stated. 
 
 19 
 
 (See column 
 13, 0.) 
 
 None 
 
 ... 
 
 2s. 6d. per pound, on debts and expense 
 of sequestration, six months after 8th 
 September 1842. (For cautioners' 
 names, see column 13, p.) 
 
 None 
 
 No account 
 audited 
 
 No account 
 audited 
 
 No account 
 audited 
 
 p Jas. Macfarlane, Shielhill. Robt. M Laren, 
 Stanley, James Duff, Bams, and David An- 
 derson, Coupar-Angus : — this offer made 
 8th October 1842, and finally approved of. 
 
 
 
 
 
 
 
 
 
 The bankrupt ha^ not yet completed his 
 engagement. 
 
'i 
 
 I 
 
 23 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 4 5 6 
 
 
 
 
 i 
 
 
 Amount of 
 
 Amount 
 of 
 
 • 
 
 NAME AND DESIGNATION OF 
 
 Date of Se- 
 
 Name and Designation 
 
 Names and Desigfnations of 
 
 Funds as in the 
 
 
 BANKRUPT. 
 
 questration. 
 
 of Trustee. 
 
 Comniissiuners. 
 
 Bankrupt's 
 Stote. 
 
 Funds realized. 
 
 
 
 
 
 • 
 
 £ s. d. 
 
 £ s. d. 
 
 1 
 
 MacGregor, Donald, sometime innkeeper in 
 
 June 30, 
 
 Hugh Mackay, accountant in 
 
 Bernard Carrety, clothier and tailor, Geo. 
 
 (See column 
 
 None 
 
 
 Beith, and now residing in Tradeston of Glas- 
 
 1842. 
 
 Glasgow. 
 
 Cruickshanks, waiter, and Wm. Muir, also 
 
 13, a.) 
 
 
 
 gow. 
 
 
 
 waiter, all in Glasgow. 
 
 
 
 2 
 
 MacGregor, John, & Co., calico-printers at Pat- 
 
 Sept. 9, 
 
 Alex. Mein, acc.^untant in 
 
 John Strathern, conmiission-agent, Andrew 
 
 (See column 
 
 316 3 8 
 
 
 rick Bank, near Paisley, as a Company, and 
 
 1&41. 
 
 Glasgow. 
 
 Wingate, merchant, and Patrick Adair 
 
 13, b.) 
 
 
 
 John MacGregor, sen., and John MacGrejror, 
 
 
 
 Black, drysalter, all in Glasgow. 
 
 
 
 
 jun., the individual partnei-s of that Company, 
 
 
 
 
 
 
 
 as individuals. 
 
 
 
 
 
 
 3 
 
 MacGregor, Joh.v, fanner, grazior, and cattle- 
 
 Di^. 21, 
 
 James 3Iorrison, accountant 
 
 Pat, Gilbert Stewart, agent for the Bank of 
 
 557 2 6 
 
 1438 3 10 
 
 
 dealer at Bowhouse, pari>h of Kilspindie, 
 
 1840. 
 
 in Perth. 
 
 Scotland, Donald Stewart, merchant, and 
 
 
 
 
 county of Perth. 
 
 
 
 Wm. Allan, writer, all in Perth. 
 
 
 
 4 
 
 Macintosh, Geo. Laiclaw, booLsellor in Dal- 
 
 June 17, 
 
 John Maben, accountant in 
 
 Charles Jas. Ker, accountant to the Edin- 
 
 257 1 11 
 
 122 2 1 
 
 
 keith. 
 
 1841. 
 
 Edinburgh. 
 
 burgh and Leith Banking Co., Wm. Arm- 
 strong, accountant, Leith- Banking Co., &. 
 Jno. Sutherland, b(X)kseller, Edinburgh. 
 
 per factor's re- 
 port 
 
 
 5 
 
 Macintosh, John, & Gi., water-proof manufac- 
 
 July 17, 
 
 Thos. Lorimer, accountant in 
 
 John Scott, jun., wright, James Walker, 
 
 1406 7 9 
 
 1188 15 11 
 
 
 turers in Glasgow, as a Company, and James 
 
 1841. 
 
 Glasgow. 
 
 cabinet-maker, and John Muir, merchant, 
 
 
 
 
 Tavlor, merchant and manufacturer in Glassrow, 
 
 
 
 all in Glasgow. 
 
 
 
 
 sole partner of that Company, and as an indivi- 
 
 
 
 
 
 
 
 dual, and sole partner of the firm of Taylor & 
 
 
 
 
 
 
 
 Co., merchants, Candleriggs Street, Glasgow. 
 
 
 
 
 
 
 6 
 
 M.\cL\TyRE, Archibald Wright, late merchant 
 
 May 11, 
 
 Thos. MacDonald, bank-agent. 
 
 John Cameron, of C/orrychoily, Wm. Morri- 
 
 (See column 
 
 (See column 
 
 
 in Fort-Williatn, co. of Inverness, deceased. 
 
 1840. 
 
 Fort-William. 
 
 son, feuar in Fort- William, and Donald 
 Cameron, tacksman of Callop. 
 
 13, e.) 
 
 13,/) 
 
 7 
 
 MacKay, J.\mes, draper in Dumfries. 
 
 Feb. 20, 
 1810. 
 
 Thos. Crichton, ca<hier of the 
 Bank of Scotland, at Dum- 
 fries. 
 
 Robt. Laing, manager for the Southern Bank 
 of Scotland, and James Halliday, iron- 
 monger, both in Dumfries. 
 
 1238 6 7 
 
 862 4 7 
 
 8 
 
 MacKat, John, bootmaker, Glasgow. 
 
 Dec. 13, 
 
 John C. Foulds, accoimtant in 
 
 John Tennent, writer, Glasgow, Wm. Ren- 
 
 644 5 1 
 
 141 2 7 
 
 
 ^ 
 
 1841 ; first 
 deliv., Dec. 
 
 Glasgow. 
 
 nison, writer there, and John Gardner, 
 leather-merchant there. 
 
 
 
 
 ■ 
 
 10, 1841. 
 
 
 
 
 
 9 
 
 MacKay, Thos., shore-master in Dingwall, and 
 
 Dec. 3, 
 
 Wm. Littlejohn, cashier for 
 
 John Dalziel, writer, John M'Phail, mer- 
 
 About 
 
 199 11 2 
 
 
 coal-dealer or trader, or merchant there. 
 
 1839. 
 
 the Aberdeen Town and 
 County Bank. 
 
 chant, and Kenneth M'llae, merchant, all 
 in Dingwall. 
 
 1715 4 
 
 
 10 
 
 MacKechnie, John, of Balfunning, Douglas, cat- 
 
 Mar. 19, 
 
 Wm. Johnston, accountant in 
 
 Stewart Jollie, chandierlain to the Duke of 
 
 1219 16 
 
 244 6 8 
 
 
 tle-dealer and fanner in the parish of Dryraen, 
 
 ,1841 ; first 
 
 Glasgow. 
 
 Montrose, Robt. Cranston Robson, factor 
 
 
 [See column 
 13, A.) 
 
 
 comity of Stirling. 
 
 deliv., Feb. 
 
 
 to Mrs Jane M'Donald Buchanan, resid- 
 
 
 
 
 10, 1841. 
 
 
 ing in Glasgow, and John R. B. M'Adam, 
 residing at Mains of Kilmarnock. 
 
 
 
 11 
 
 M.\cKenzie, Alex., merchant in Inverness. 
 
 Mar. 3, 
 1841. 
 
 John MacTavish, banker in 
 Inverness. 
 
 John MacKay and Alex. MacTavish, solici- 
 tors, and Thos. Livingstone, writer, all in 
 Inverness. 
 
 156 6 5 
 
 117 
 
 12 
 
 Mackenzie, Geo., tacksman of, and residing at 
 
 Aug. 26, 
 
 John M'Leay, merchant, 
 
 James Duncan, Cromarty M:uns, George 
 
 635 12 5 
 
 None 
 
 
 Munli->chy, in the county of Ros.s, corn-merchant. 
 
 1842. 
 
 Avoch. 
 
 M'Donald, tacksman, Teawig of Allan- 
 
 
 
 
 cattle-dealer, and banker, at Munlochy, afore- 
 said. 
 
 
 
 grange, Don, L^rquhart, Mills of Avoch. 
 
 
 
 13 
 
 MacKexzks, J.V.MES, dniggist, Cowcadden.s, Gla.^- 
 
 July 5, 
 
 James Drys<lale, commission- 
 
 Wm. Greig, of the New Apothecary Com- 
 
 391 5 11 
 
 290 8 2 
 
 
 gow. 
 
 1841 ; fii-st 
 
 deliv., June 
 
 24, 1841. 
 
 agent in Glasgow. 
 
 pany, Alexander Cree (of A. & W. Cree, 
 upholsterers), and Wm, CuUen, surgeon, 
 all in Glasgow. 
 
 
 
 14 
 
 Mackenzie & MacDo.vald, railway-contractors 
 
 Aug. 10, 
 
 Wm. M'Jannet. bank-agent 
 
 Robt. Montgomerie, Esq., bank-agent in Ir- 
 
 115 
 
 77 10 1 
 
 
 in Kilwinning, as a Company, and Lewis Mac- 
 
 1840. 
 
 in Irvine. 
 
 vine, and John Macintosh, railway-man- 
 
 
 
 
 Kenzie, and John MacDonald, >>oth residing in 
 
 
 
 ager in Kilwinning, 
 
 
 
 
 Kilwinning, as partners t>f snid Company, and 
 
 
 
 
 
 
 
 as individuals. 
 
 
 
 
 
 
 15 
 
 MacKinlay, AuiY, cloth and yam-merchant, 
 
 Jan. 5, 
 
 Alexander Black, accountant 
 
 David Ramage (of David Ramage & Co,, 
 
 597 1 8 
 
 60 11 
 
 
 Glasgow. 
 
 1842. 
 
 in Glasgow, 
 
 mei-chants in Glasgow), Thos. Chadwick, 
 flaimel-merchant, Glasgow, and Andrew 
 M'Gregor, druggist there. 
 
 
 realized by 
 trustee. 
 
 16 
 
 MacLachlan, J. & W., china and general-mer- 
 
 Nov. 25, 
 
 Wm. Thomson, accountant in 
 
 John Liddell, warehouseman, Duncan Bell, 
 
 797 5 8.^ 
 
 80 
 
 
 chants, Coatbridge, as a Company, and John 
 
 1841. 
 
 Glasgow, 
 
 merchant, and Thos. Brown, linen-mer- 
 
 all unavailable 
 
 given up by the 
 
 
 MacLachlan and \Vm. MacLachlan. tho in«livi- 
 
 
 chant, all in Glasgow. 
 
 and bad 
 
 banknipts 
 
 
 dual paitncrs of that Company. 
 
 
 
 
 
 
 17 
 
 MacL.^ren, Jos., grocer and wine merchant, No. 
 
 Aug. 5, 
 
 \^'m. Allan, accountant in 
 
 Jas. Brodie, S.S.C, John Nicol, writer, and 
 
 1173 2 2 
 
 
 
 1 South Clerk Street, Edinburgh. 
 
 1842. 
 
 Edinburgh. 
 
 John Alexander, writer, all in Edinburgh, 
 
 
 
 18 
 
 MacLay, Thos., cattle-dealer and dairyman in 
 
 April 30, 
 
 Wm. Johnston, accountant in 
 
 Robt, Kirkwood, cattle-dealer, High-Long- 
 
 No state 
 
 399 16 7 
 
 
 Glasgow. 
 
 1840. 
 
 Glasgow. 
 
 muir, Ayrshire, Robert Waddell, cattle- 
 
 
 
 
 
 
 
 dealer, Dalmacouther, and Wm. Lindsay, 
 farmer, StoWross, 
 
 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 23 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 10 
 
 11 
 
 12 
 
 £ s. d. 
 249 17 4 
 
 6681 9 4 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 
 None 
 
 None 
 
 (See column 
 13, c.) 
 
 Amount rank- 
 ed 
 515 6 6^ 
 
 6225 19 2 
 
 (See column 
 13, 9.) 
 
 2739 4 5\ 
 
 3174 17 7 
 
 776 9 7 
 
 1936 1 
 
 367 4 
 
 3434 15 11 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 800 15 
 
 978 10 8 
 
 None 
 
 9 6 
 
 None 
 
 None 
 
 9 
 
 None 
 
 None 
 
 None 
 
 £1, Is. per 
 
 week for 3 
 
 months 
 
 None 
 
 Discharge on 
 Composition, or 
 without Compo 
 sition. 
 
 Discharged on 
 composition 
 
 Undischartred 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Amount of Composition, when Payable, and^^^^^" -^ 
 Names and Designations of Cautioners. nnnaid 
 
 6d, per pound ; three months from 8th 
 August 1842 ; Alex, Fleck, writer, 
 
 Glasgow, 
 
 None 
 
 £ s. d 
 No dividend 
 
 None 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 None 
 
 None offered 
 
 Undischarged 
 
 Undischarged 
 
 O 
 
 Discharged on 
 composition 
 
 Undi.scharged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 1248 13 1 
 
 1172 9 3 
 
 2513 12 
 
 1203 3 
 
 None 
 
 None 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 None 
 
 4s, per pound; at 6 and 12 months 
 from date of discharge ; Alex, Mac- 
 kay, clothier, Glasgow, and Robert 
 Jackson, stationer there. 
 None 
 
 Is, 6d, per pound offered, but not de- 
 cided on. 
 
 493 11 
 
 Paid, 
 15 5 6 
 Unpaid, 
 4 1 
 
 620 8 6 
 
 £ s. d. 
 Not fixed 
 
 None 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 71 18 
 
 8 8 
 
 55 
 
 Not fixed 
 
 469 5 6 
 
 A first divi- 
 dend of Is. 
 per pound, 
 declared on 
 Dec, 4, 1840 
 None 
 
 59 15 1 
 
 None 
 
 87 15 
 
 being 2s, 2d. 
 
 per pound 
 
 Undischarged 
 
 7s. per pound ; 4, 8, and 12 months 
 after discharge ; Duncan M'Kinlay, 
 merchant, Argyle Street, Glasgow, 
 
 None 
 
 None 
 
 Not fixed 
 
 41 18 8 
 
 35 
 This in- 
 cludes inte 
 rim-factor's 
 fee. 
 9 16 5 
 
 None 
 
 8 
 
 None 
 
 40 
 
 3 17 
 
 £ s. dj £ 
 Not fixed 
 
 None 
 
 71 12 10 
 
 32 7 
 
 61 13 3 
 
 Not ascer- 
 tained 
 
 25 11 3 
 
 33 17 3 
 
 112 17 10 
 
 125 1 2 
 
 27 1 
 
 None 
 
 45 
 
 30 15 1 
 
 2 18 6 
 
 Additional information containe^l in the 
 Returns. 
 
 203 7 J 
 
 including 
 
 croping of 
 
 farm 
 
 28 19 10 
 and £34, 
 7s, Id. of 
 preferable 
 
 debts. 
 
 {See col. 
 
 13, d.) 
 
 Nut ascer- 
 tained 
 
 61 15 2 
 
 20 18 6 
 
 39 15 8 
 
 None 
 
 [See col. 
 13, t.) 
 
 22 
 
 20 
 
 330 
 
 Interim- 
 factor's fee, 
 10 10 01 
 
 24 11 6 
 
 33 2 6 
 
 32 18 2 
 
 a No funds « hat<>ver, except honsefaold fur- 
 niture, say L.50, — deducting rent. L.I4. 
 
 6 L.251.3, 38. 8<J., estimated value of le 
 hold buildings, water-power, anU 
 chiuery. 
 
 ' L.1218, 188. 5d., exclasire of preferaUc 
 claims at landlord's instance for rents, 
 amounting to about L.42U. 
 
 d L.235, lOs. 7d. for realizing 
 the estate, rents, &c. 
 
 the effect* of 
 
 e The bankrupt died before the act of imm*- 
 tration was applied for and obtained. Tbere 
 was therefore no state given in by him. 
 
 /L.193. Is. 
 exhausted 
 claims. 
 
 Id., but which has Ix-en nearly 
 by the payment of preferable 
 
 p L.1783, 68. 7d. have already been ranked, 
 but it is certain that there are many claims 
 still unrauked. 
 
 h The property has been sold, but the price 
 has not been received, parti v on account of 
 the defective state of the title, and partly 
 from other causes. 
 
 t Preferable claims of rent, expenses attend- 
 ing sale of stock, jic, L.l 16. 
 
 39 17 6 
 
 5 8 6 
 
 16 5 
 
 2 1 1 
 
24 
 
 1 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OP 
 BANKRUPT. 
 
 MacLellax, John, & Co., merchants in Green- 
 ock, and John 3IacLellan, and John MacLellan, 
 jun., both merchants there, the only individual 
 partners of that Company, as a Company, and 
 as individuals. 
 
 MacLellan, Robert, spirit-merchant in Glasgow, 
 
 MacLeod, Malcolm, merchant in Glasgow. 
 
 MacLeod, Roderick, carpenter, builder, and trader 
 in Dingwall. 
 
 Date of Se- 
 questiatiun. 
 
 Dec. 26, 
 1840. 
 
 6 
 
 8 
 
 9 
 
 June 1, 
 
 1841 ; first 
 
 deliv. May 
 
 21, 1841. 
 
 Aug. 3, 
 
 1842 ; first 
 
 deliv. July 
 
 15, 1842. 
 
 Nov. 2, 
 
 1840. 
 
 M.\cMiLL.Of, Duncan, block-maker, ironmonger, Mar. 22, 
 and ship-chandler, Broomielaw, Glasgow. 
 
 MacMillan, James, ship-builder, Greenock. 
 
 M.^cMiLLAX, James, grocer and spirit-dealer, New- 
 bigging, Musselburgh. 
 
 MacNair, James, timber-merchant, Tradeston of 
 Glasgow. 
 
 MacNair, Robert, merchant and builder in Glas- 
 gow. 
 
 10 MacNavghtox, D. & A., or Di->'Cax and Andrew 
 
 MAcNAUfiHTON, grocers, 207 Cowgate, Edin- 
 burgh, and Duncan MacNaughton, and Andrew 
 MacNaughtan, both grocers in Edinburgh, the 
 individual partners of said Company. 
 
 11 MacPhedran, Archibald, cooper and fish-curer 
 in Greenock. 
 
 12' MacPherson & Mac Donald, carrying on business 
 as merchants and commission-agents in Glasgow, 
 under the firm of MacPherson & MacDonald, 
 and in Surinam, under the firm of Boyd Mac- 
 Donald & Company, and John MacPherson, 
 merchant and commission-agent in Glasgow, and 
 Boyd MacDonald, merchant and commision- 
 agent in Surinam, the individual partners of that 
 Company, as i>artners, and us individuals. 
 
 13 MacPherson & MacNaughton, distillers at 
 Denny, in the county of Stirling, and William 
 MacPherson, and J;mies MacNaughton, the in- 
 dividual partners of that Company. 
 
 14 MacQcaker, Robert and Thomas, merchants and 
 calico-printers in Glasgow, and Robert Mac- 
 Quaker, and Thomas MacQuaker, merchants 
 and calicoprinters in Glasgow, the partners of 
 that Company, and as individuals. 
 
 15 Marshal, Findlay, & Co., cotton-waste dealers 
 and merchants in Glasgow, as a Company, and 
 William Fin<ilay, cotton-waste dealer and mer- 
 chant, residing in Hopeton Place there, as sole 
 partner of that Company, and as an individual. 
 
 16 Marshall, George, grocer and merchant in Jed- 
 burgrh. 
 
 1&42. 
 
 17 
 
 Marshall, John, manufacturer iu Kirkintilloch, 
 county of Dumbarton. 
 
 Feb. 5, 
 1842. 
 
 Dec. 30, 
 1841 ; first 
 deliv. Dec. 
 
 9, 1841. 
 
 Mar. 28, 
 1842. 
 
 Oct. 14, 
 1841. 
 
 June 29, 
 1841 ; first 
 deliv. June 
 
 19, 1841. 
 
 April 6, 
 1842. 
 
 July 26, 
 1842. 
 
 Mar. 10, 
 1842. 
 
 April 14, 
 1841. 
 
 Oct. 30, 
 1841. 
 
 July 19, 
 1842. 
 
 Dec. 2, 
 1840. 
 
 Name and Designation of 
 Trustee. 
 
 Peter Aitken, merchant in 
 Greenock. 
 
 James Thomson, distiller in 
 Gorbals of Glasgow. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 "William Littlejohn, cashier of 
 the Aberdeen Town and 
 County Bank. 
 
 Edward Railton, writer, Glas- 
 gow. 
 
 John Maccunn, merchant in 
 Greenock. 
 
 John Glen, wine and spirit- 
 merchant and agent, Edin- 
 burgh. 
 
 Wm. Johnston, accountant in 
 
 GlascTow. 
 
 Wm. Anderson, accountant. 
 Miller Street, Glasgow. 
 
 Charles Robertson, general- 
 agent, High Street, Edin- 
 burgh. 
 
 Jas. Campbell Stewart, mer- 
 chant, Greenock. 
 
 Robert Aitken, accountant in 
 Glasgow. 
 
 Jas. Laing, writer in Denny. 
 
 Wm. Johnston, accountant in 
 Glascrow. 
 
 Allan Cuthbertson, accountant 
 in Glasgow. 
 
 Francis Richardson, merchant 
 in Edinburjih. 
 
 Andrew M'Ewan, accountant 
 iu Glasgow. 
 
 Names and Designations of 
 Commissioners. 
 
 Robert Steel, ship-builder, Andrew Ander 
 son, merchant and banker, and Andrew 
 Lindsay, merchant, all in Greenock. 
 
 Finlay Tower, agent, Glasgow, and John 
 Barr, manufacturer there, being the only 
 creditors who had claimed on the estate. 
 
 Alexander Miller, Matthew Dick, and Alex- 
 ander Fletcher, all merchants in Glasgow. 
 
 Donald Fraser, sen., ironmonger, Donald 
 Stewart, merchant, and Kenneth M'Rae, 
 merchant, all in Dingwall. 
 
 Robert Peare Stephens, ship and insurance- 
 broker, Robert Allan, brush-manufacturer, 
 and Charles Robert Baird, writer, all in 
 Glasgow. 
 
 Charles Cunningham Scott, ship-builder, Ro- 
 bert Baine, banker, and Allan Fullarton, 
 manager and partner of the Greenock 
 Union Bank, all in Greenock. 
 
 William Anderson, merchant, Leith, John 
 Baird, merchant, Lothian Street, Edin- 
 burgh, and Hugh Rose, merchant, Leith 
 Walk, near Edinburgh. 
 
 William Gihnour, timber-merchant, Walter 
 M'Farlane, land-agent, and George Rich- 
 mond, jun., upholsterer, all in Glasgow. 
 
 George Dick, lime and stone-merchant, John 
 Steel, boot and shoemaker, and William 
 Miller Jamieson, timber-merchant, all in 
 Glasgow. 
 
 James Usher, brewer in Edinburgh, Robert 
 Disher, brewer there, and John Watson, 
 residing there. 
 
 James Baird, merchant, John Hunter, mer- 
 chant, and Walter Malcolm, cooper, all in 
 Greenock. 
 
 Andrew Galloway, merchant, Mungo Camp- 
 bell, jun., merchant, and Robert Salmond, 
 manager of the City of Glasgow Bank, all 
 in Glasgow, 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 John Sawers, agent at Stirling for the Edin- 
 burgh and Leith Bank, Alexander M'Far- 
 lane, of Tliomhill, hanker in Falkirk, and 
 John Esson, farmer. Inches, 
 
 James Broom, manufacturer in Glasgow, 
 James Watson, cashier, and one of the 
 partners of the Glasgow and Ship Banking 
 Company, Glasgow, and Alexander Brown, 
 merchant in Glasgow. 
 
 Wm. Middleton, agent in Glasgow, Thomas 
 Buchannan, merchant there, and Peter 
 Young, warehouseman, Dundee. 
 
 John Elliot, banker in Jedburgh, George 
 Balfour, grocer there, and George Eliza 
 Russell, nierchant in Edinburgh. 
 
 Duncan Grant, merchant in Glasgow, Robt. 
 Sillars, merchant there, and Matthew 
 Hamilton, manufacturer there. 
 
 £ s. 
 30,581 4 
 
 Amount 
 
 of 
 
 Funds realized, 
 
 431 13 11 
 
 3061 10 11 
 
 205 
 
 Xo state given 
 
 up by the bank 
 
 rupt. 
 
 23,587 5 6 
 
 (See column 
 13. d.) 
 
 (See column 
 
 13./.; 
 
 3218 3 1 
 
 About 
 160 
 
 £ s. d. 
 10,159 4 01 
 
 399 3 2 
 
 280 
 
 10 9 6 
 
 None by trus- 
 tee 
 
 3181 9 5 
 
 but of this 
 
 2410 4 9 
 
 paid for finish' 
 
 ing ships, &c. 
 
 169 9 
 
 185 3 7 
 
 575 11 2^ 
 
 (See column 
 13, g.) 
 
 497 6 
 
 14,650 
 
 2392 19 9 
 
 10.800 
 including price 
 of Print-works, 
 
 and large fo- 
 reign balances 
 
 826 18 11 
 
 3015 6 7 
 
 365 9 11 
 
 199 11 10 
 
 90 
 
 2148 10 1 
 
 997 8 
 
 456 8 1\ 
 
 637 13 10 
 
 569 16 
 
 RECORD OF SEQUESTRATIONS- 
 
 24 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amount of debts 
 
 due by 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount'of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 ur unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information ctmtaine<i iu tbe 
 Returns. 
 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 laneous. 
 
 1 
 
 £ 8. d. 
 54,282 17 4 
 but as per bank- 
 rupts' state- 
 ment 
 57,227 8 6 
 
 £ s. d. 
 None 
 
 Undischarged 
 
 None 
 
 £ s. d. 
 None 
 
 £ s. d.£ s. d. 
 300 0439 19 1 
 
 £ s. d. 
 966 4 4 
 
 
 2 
 3 
 
 784 18 2 
 5589 7 11 
 
 None 
 20 
 
 Undischarged 
 Undischarged 
 
 • • • 
 
 10s. per pound offered, and accepted. 
 
 (See column 
 13, a.) 
 
 None 
 
 10 10 
 
 None 
 
 73 5 9 
 
 None 
 
 (See col. 
 13, h.) 
 
 1 14 
 
 a Dividend of lOs. per pound (amount, £187- 
 9s. 4d.), paid 22d January 1841 ; and equal- 
 izing dividend of 4s. per pound 'amount. 
 £81. 8s.). paid 2-2d SeptomWr 1842. 
 
 6 Preferable claims of rent, interiin-fartor's 
 fee, stureage of wine, &c., £46, 10a. Id. 
 
 4 
 
 295 10 3 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 10 6 
 
 63 7 9 
 
 3 10 3 
 
 « 
 
 6 
 
 No state given 
 up 
 
 None 
 
 Discharged on 
 composition 
 
 10s. per pound, at four and eight months 
 from date of approval by the Court. 
 (For cautioners' names, see col. 13,c.J 
 
 ... 
 
 12 12 
 
 32 2 2 
 
 ... 
 
 <r Hugh Hendry Smith, sail-maker, Gl&sgov, 
 and Neil M'Millan, surgeon, there. 
 
 6 
 
 27,370 2 9 
 
 58 16 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 
 7 
 
 992 12 9 
 
 None 
 
 Undischarged 
 
 No composition offered. 
 
 No dividend 
 declared 
 
 15 
 
 54 10 
 
 (See col. 
 13, e.) 
 
 d No state by bankrupt, he having left the 
 place before se<iue8iraiion was awarded. 
 
 c i'ol, 12s., including rent of premises, ser- 
 vants' wages, interim-factor's fee, and ex- 
 pense of sale of sflects. 
 
 8 
 
 10,323 11 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 None 
 
 6 16 10 
 
 ... 
 
 / £2120, Is. 5d., hy|M>thetical reversions of 
 heritable property,' after paying bond, kc. 
 
 9 
 
 5672 11 10 
 
 52 10 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 ... 
 
 
 10 
 
 11 
 12 
 
 867 
 
 2133 3 4 
 44,829 15 11 
 
 None 
 None 
 
 Undischarged 
 LTndischarged 
 
 • •• 
 
 None 
 
 None 
 
 Not ascer- 
 tained 
 
 20 
 
 About £30 See col. 
 (13, h.) 
 
 67 10 8 15 4 
 3 18 0233 5 11 
 
 g The whole realizable fund w ill amount to 
 somew here about £ 1 Gft, being value of entire 
 estate, which has been sold at this sum, — 
 the price payable at four, eight, and twelve 
 months from Aujrusi 1841. The trustee 
 has rai^e<1 an action tVir recov«Ty of the 
 price of the bankrupt's stork, Ifing the 
 whole source of funds. A division will be 
 ma<le as soon as the action is tt-rniinated. 
 
 /( As this estate is a very small one, the trus- 
 tee is anxious to realize the whole funds 
 before any division takes place, with the 
 view of saving expenses. 
 
 13 
 
 3853 3 7 
 
 12 
 
 
 • •• 
 
 764 4 2 
 
 being 4s. per 
 pound 
 
 107 8 6 
 
 90 14 5 
 
 1186 3 
 
 
 14 
 
 27,472 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 None 
 
 (See column 
 13, t.) 
 
 None 
 
 38 9 7 
 
 3 16 2 
 
 t None — works being unsaleable, and requir- 
 ing considerable outlay to keep them up, 
 and foreign balances not yet payable. 
 
 15 
 
 4504 17 10 
 
 44 2 
 
 Undischarged 
 
 ■ •• 
 
 150 3 1 
 
 payable 31st 
 
 Oct. 1842. 
 
 40 
 
 34 1 1 
 
 5 3 
 preferable 
 
 debts, 
 125 10 
 
 • 
 
 16 
 
 3318 8 4 
 
 ... 
 
 • • • 
 
 • •■ 
 
 • • ■ 
 
 ... 
 
 23 19 4 
 
 ... 
 
 
 17 
 
 7627 8 7 
 
 None 
 
 • •• 
 
 • *• 
 
 • «• 
 
 Not fixed 
 
 131 8 
 
 (See col. 
 13,;.) 
 
 yL.254, 14b. 7d., chiefly expended in com- 
 pleting stock in progress at the date of 
 baukrupicy. 
 
25 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 6 
 
 NAME AXD I>ESTGXATTON OF 
 BANKRUPT. 
 
 8 
 
 9 
 
 Marshall, Robert, wright and Imilder in Glas- 
 gow. 
 
 Martin, David, & Co., manufacturers in Glasgow, 
 and David Martin, manufacturer there, the sole 
 individual partner of said ci >ncem of David Mar- 
 tin & Company, and as an individual. 
 
 Martin, Robt., wood-merchant, Burnbank Place, 
 near Airdrie. 
 
 Mason or MacDoxald, Alex., sometime iron- 
 merchant, Inverness, now shopman, Ayr. 
 
 Mason, Robt., builder in Edinburgh. 
 Matthew, J.vmes, builder in Glasgow. 
 
 Maxwell, Mathew, manufacturer in Paisley. 
 
 Maxwell, Patrick Jos., sometime trader, pre- 
 sently residing at Tinlairg House, near Killin, 
 Perthshire, and tenant of the farms of Morenish 
 and Quiltean. ■ 
 
 Meikle, Wm., manufacturer in Gla.sgow. 
 
 Pate of Se- 
 questration. 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Melvin, James, merchant in Aberdeen. 
 
 Menzies, Robert, merchant and trader in Weem, 
 Perthshire. 
 
 Mercer, Wm., W.S,, and late insurance-broker in 
 
 Edinburgh. 
 
 Meyer, Milne, & Co., commission-merchants in 
 Dundee, and Robt. Michael Meyer, and Graham 
 Milne, b<3th commission-merchants there, the in- 
 dividual partners of that Company. 
 
 Middleton &; Fixlay, merchants, Glasgow, and 
 Lewis Stirling Middleton, and John Robert 
 Finlay, the individual jwrtners of said firm. 
 
 Mill, James, & Co., merchants in King.ston and 
 Arbroath, and Wm. Mill, residing in Arbroath, 
 as one of tlie partnei-s of that Company, and as 
 an individual. 
 
 Wm. Mill. 
 Mill, John Ross, flax-spinner in Dundee. 
 
 17 Millar, David, fanner, coal-master, and grain- 
 dealer at Catcraig, parish of Carluke, and coun- 
 ty of Lanark. 
 
 18 
 
 Millar, David, wright and builder in Glasgow. 
 
 19 Millar, John, writer, timber-cutter, and Saw 
 Mill proprietor, residing at Houston, in the 
 county of Renfrew. 
 
 Mar. 30, 
 1&42. 
 
 June 13, 
 1842. 
 
 Mar. 21, 
 1812. 
 
 Aug. 9, 
 1841. 
 
 Mar. 23, 
 1840. 
 
 Dec. 16, 
 1840. 
 
 May 24, 
 
 1841. 
 
 July 4, 
 1842, 
 
 Dec. 4, 
 1841. 
 
 May 13, 
 1841. 
 
 July 26, 
 1842. 
 
 June 10, 
 1840. 
 
 Oct. 20, 
 1841. 
 
 Sept. 4, 
 1841. 
 
 April 3, 
 1841, 
 
 Do. 
 
 Oct. 25, 
 1839. 
 
 Sept. 23, 
 1841. 
 
 Jan. 6, 
 lft42. 
 
 Aug. 29, 
 1842. 
 
 Name and Designation 
 of Trustee. 
 
 Henry Kerr, accountant, Glas- 
 gow, 
 
 Andrew MacEwan, account- 
 ant in Glasgow. 
 
 John Neilson of Bellshill. 
 
 Wm. Ferrier, residing in 
 Ayr. 
 
 Wm. Davidson, ironmonger, 
 Edinburgh, 
 
 Alex. Bbck, accountant in 
 Glajsigow. 
 
 Wm. Marshall, accountant in 
 Paisley. 
 
 Robt, Peter, agent at Aber- 
 feldy for the Central Bank 
 of Scotland, 
 
 Walter Mackenzie, accountant, 
 Glasgow. 
 
 John Duncan, advocate in 
 Aberdeen. 
 
 James Morrison, accountant in 
 Perth, 
 
 Wm. Allan, accountant in 
 Ediuburwh. 
 
 Robert A<lamson, merchant 
 in Dundee. 
 
 Andrew MacEwan, account- 
 ant, Gla^igow. 
 
 Wm. John.ston, cashier of the 
 Arbroath Banking Co. 
 
 Do. 
 
 Wm, Small, merchant, Dun- 
 dee, in place of Jas. G. Gor- 
 don, merchant there, re- 
 signed. 
 
 Robt. Watt, accountant, Bri- 
 tish Linen Co.'s Bank, 
 Carluke. 
 
 Wm. Anderson, account.ant in 
 Gla«2ow. 
 
 John Crawford, accountant in 
 Paisley. 
 
 Names and Desij^nations of 
 Commissioners. 
 
 John Pollock, wood-merchant, Tlios. Walker, 
 grain-merchant, and James Allan, iron- 
 monger, all in Glasgow. 
 
 David Watson, merchant, John Cogan, mer- 
 chant, and James Wilson, merchant, all 
 in Glasgow. 
 
 Alexander Galloway, banker, Airdrie, John 
 Frew, coal-master, Gla.«gow, and John 
 Martin, wood-merchant, Carluke. 
 
 Wm. Pollock, writer, Ayr. 
 
 Alex. Hamilton, W.S. 
 
 Geo. Dick, lime and stone-merchant, Thos. 
 
 Kennedy, merchant, and Alex. Morrison, 
 
 writer, all in GLisgow. 
 Jas. Brown, merchant. Paisley, and James 
 
 Wallace, dyer there. 
 
 Archd. Bums, Esq., manager, and one of 
 the partners of the Central Bank of Scot- 
 land. 
 
 Arch. Glen, at Messrs James Dunlop & Sons, 
 merchants, Jas. Gilmour, cotton-yarn mer- 
 chant, & Robt. Salmond, cashier, and one 
 of the partnei-s of the Western Bank of 
 Scotland, all in Gla.'iwow. 
 
 Francis Smith, accountant to the North of 
 Scotland Bank, Robert Dyce, advocate, 
 and Leslie Cruickshank, merchant, all in 
 Aberdeen. 
 
 Wm. Brown, merchant in Perth, Rob. Greig, 
 merchant there, and John Cameron, to- 
 bacconist, there. 
 
 Thos. Scott, and Thos. Smith Fairly, both 
 writers in Edinburgh. 
 
 Peter Borrie, engineer, and David Milne, 
 banker, both in Dimdee. 
 
 Jas. Clark, of the Tureen Street Weaving 
 
 a 
 
 Company, John Galloway, writer, and 
 Alex. Vallance, merchant, all in Glasgow. 
 
 Jas. Goodall, banker, Andrew Lowson, flax- 
 spinner, and Wm. Paterson, merchant, all 
 in Arbroath. 
 
 Do. 
 
 Wm. Christie, banker, Geo. Thorns, mer- 
 chant, and Wm. Small, merchant, all in 
 Dundee, — the said Wm, Small resigned, 
 and Andrew Roxburgh, merchant in Dun- 
 dee, was elected in his stead. 
 
 Jas. Murray, merchant, Lanark, Ludovick 
 Hill, grain-merchant, Airdrie, and Ait- 
 chison Alexander Mack, a^ent for the 
 Bank of Scotland, at Airdrie. 
 
 Geo, Robertson, brick and tile manufticturer. 
 Shields Bridge, near Glasgow, Wm, M, 
 Jamieson, commission-merchant, Glasgow, 
 and Humphrey W, Duncan, slater there. 
 
 Walter King, builder, Houstoun, John 
 M'Dowall, engineer, Johnstone, and Ro- 
 bert White, residing at Barrochan Mill. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ *. d 
 267 4 0^ 
 
 1689 4 10 
 
 457 10 
 
 63 3 3 
 
 8871 16 11]^ 
 
 2520 2 3 
 
 104 9 11 
 
 4071 10 10 
 
 421 16 1 
 
 (See column 
 13, c.) 
 
 286 3 5 
 
 10 10 
 
 265 1 3 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. 
 None 
 
 d. 
 
 300 
 
 
 
 
 
 160 
 
 
 
 • • 
 
 
 
 599 
 
 13 
 
 9 
 
 333 
 
 3 
 
 9 
 
 76 
 
 15 
 
 6 
 
 478 
 
 17 
 
 
 
 112 
 
 9 
 
 1 
 
 1696 
 
 10 
 
 ^ 
 
 No account 
 
 2122 8 1 
 
 49,131 4 10 
 
 audited 
 
 40 2 
 
 171 4 4 
 
 1122 15 9 
 1413 18 3 
 
 680 19 If 
 
 221 1 8 
 
 Co. Estate, 
 
 768 7 4 
 
 J. R. Finlay, 
 
 124 10 1 
 
 (See column 
 13, j.) 
 
 33 8 
 470 8 2 
 
 100 
 
 None 
 
 RECORD OF SEQUESTRATIONS. 
 
 20 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 
 
 Dividend — 
 
 AMOUNT OF EXPENSES. 
 
 Additional information oontaiHe^l in the 
 
 
 Amount of Composition, when Payable, and /^ „„„„» „«;,i 
 
 
 
 
 
 without Compo- 
 sition, 
 
 Names and Designations of Cautioners. 
 
 or unpaid. 
 
 Trustee's 
 Commission 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous, 
 
 Returns. 
 
 
 £ ». d. 
 
 £ *. d. 
 
 
 
 £ s. d. 
 
 £ K. d. 
 
 £ 8. d. 
 
 £ s. d. 
 
 
 1 
 
 1348 15 5J 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 None 
 
 
 2 
 
 4896 16 4 
 
 None 
 
 ... 
 
 • •• 
 
 ... 
 
 Not fixed 
 
 1 11 
 
 143 6 
 
 
 3 
 
 1311 8 6 
 
 None 
 
 Discharge not 
 yet granted 
 
 6s. 8d. per pound offere<l ; at 3 and 4 
 months after final acceptance; Jolm 
 Frew, coal-master, Glasgow, & John 
 Neilson, portioner, Bellshill, 
 
 ... 
 
 Not fixed 
 
 Not known 
 
 ,.. 
 
 
 4 
 
 787 8 OJ 
 
 
 Discharged on 
 composition 
 
 Is, 8d. per pound ; 4 months after date 
 of discharge ; Andrew Cowan, clo- 
 thier, Ayr, 
 
 
 5 5 
 
 28 6 
 
 
 
 5 
 
 (See column 
 13, a.) 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 None 
 
 260 
 
 612 10 3 
 
 a Debts heriUbly secured, L.r<,594, 4s. 5d. ; 
 personal debts not heriublv secured, 
 
 
 
 
 
 
 
 
 
 L.1009, 148. 
 
 6 
 
 6574 2 7 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 • ■• 
 
 None paid 
 
 16 4 
 
 30 
 
 {See col. 
 13, b.) 
 
 b L.78, 18s., viz., rents, taxes, and servants' 
 wages. 
 
 7 
 
 612 4 
 
 ... 
 
 ... 
 
 • - • 
 
 ... 
 
 3 3 
 
 36 18 1 
 
 36 4 4 
 
 
 8 
 
 5724 12 8^ 
 
 30s. per 
 week, for 4 
 
 
 • •» 
 
 None 
 
 None 
 
 50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 weeks 
 
 
 
 
 
 
 
 
 9 
 
 5964 15 
 
 None 
 
 Undischarged 
 
 None offered 
 
 None de- 
 clared 
 
 Not fixed 
 
 16 12 9 
 
 10 11 1 
 
 
 10 
 
 3540 15 8| 
 
 14 11 4 
 
 
 • •• 
 
 (See col. 
 
 {See col. 
 
 (See col. 
 
 (See col. 
 
 e L.1522, 7s , being free fund after deducting 
 
 
 
 at 30s. per 
 
 
 
 13, d.) 
 
 13, c.) 
 
 13,/,; 
 
 13, q.) 
 
 probable expenses. 
 
 
 
 week. 
 
 
 
 
 
 'if f 
 
 ' •' / 
 
 d 1st dividend, Gs., paid; 2d dividend. Is., 
 paid ; 3d dividend, 2|<1., unpaid. 
 
 € L.81, 9s.. — interim-factor's commission, 
 
 11 
 
 557 7 9 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 No account 
 
 No account 
 
 L.2, 12s. 6d. 
 
 
 estimated by 
 
 
 o 
 
 
 
 
 audited 
 
 audited 
 
 /L.52, 38. Bid., amount of J. Duncan's busi- 
 
 
 bankrupt 
 
 
 
 
 
 
 
 
 ness accounts ; L.24, 58. 8d., being expen- 
 ses incurred to agents in Edinburgh and in 
 country. 
 
 12 
 
 1562 10 8 
 
 .,, 
 
 ... 
 
 • '• 
 
 ,,. 
 
 15 
 
 23 4 2 
 
 ... 
 
 p L.210, 14s, 5d., including renU, wages, 
 expense of selling stock, and other dis- 
 bursements. 
 
 13 
 
 2089 18 6 
 
 None 
 
 Undischarged 
 
 • a* 
 
 No dividend 
 declared 
 
 10 
 
 35 11 10 
 
 ,,, 
 
 r 
 
 14 
 
 10,710 8 6 
 
 None 
 
 
 • »• 
 
 (See column 
 13, A.) 
 
 Co, estate, 
 78 16 
 
 69 17 
 
 {See col. 
 13, t.) 
 
 h Co. estate, L.308, 6s. 4d.. paid ; L.34, 2s. 
 3d., unpaid. J. R. Finlay, L61, 4s. l>d.. 
 
 
 
 
 
 
 ' / 
 
 J,R,Finlay 
 
 
 paid ; L.7, Os. 5d., unpaid. 
 
 
 
 
 
 
 
 5 6 
 
 
 
 1 Co. estate, L.140, ISs. 7d. ; J. R. Finlav, 
 L.50, 2s. 6d.-, L. S. Middleton, L.19, 7s. ' 
 
 15 
 
 50,071 17 3 
 
 63 6 
 
 
 ... 
 
 13,401 18 1 
 
 386 12 2416 12 5 
 
 102 1 3 
 
 >L.28,359, 128. 4d.; of this sum L.5843, 38. 
 
 
 
 
 
 
 
 
 
 
 4d. was recovered as the proceeds of goods 
 
 
 
 
 
 
 
 
 
 
 consigned to the bankrupts, to which the 
 
 
 
 
 
 
 
 
 
 
 consignees has a preferable claim, and the 
 
 
 
 
 
 
 
 
 
 
 same were accounted for to them. 
 
 
 900 
 
 ... 
 
 ... 
 
 .., 
 
 None 
 
 None 
 
 Not ascer- 
 tained 
 
 None 
 
 
 16 
 
 6000 5 9 
 
 None 
 
 Undischarged 
 
 
 439 14 2 
 This estate 
 is now ex- 
 hausted 
 
 (See ml. 
 13, k.) 
 
 43 11 4 
 
 
 t L.43, 10s., in which sum ther« is included 
 auctioneer's expenses of poinding. 
 
 17 
 
 1350 15 
 
 None 
 
 Discharged on 
 composition 
 
 2s, per pound ; on bankrupt obtaining 
 his discharge ; Robt, Marshall, mer- 
 chant, Avonbridge by Falkirk. 
 
 ... 
 
 16 
 
 £35 odds 
 
 ... 
 
 
 18 
 
 3300 3^ 
 
 16 10 
 
 r 
 
 Discharged on 
 composition 
 
 4s, per pound, on all debis due at date 
 of sequestration ; 6, 9, and 12 months 
 after his discharge; Robt. Paterson, 
 baker in Gla'^gow. 
 
 ... 
 
 ... 
 
 ,., 
 
 ... 
 
 
 19 
 
 6316 3 
 
 
 
 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 Not ascer- 
 tained 
 
 N 
 
26 
 
 4 
 
 I 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 8 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 NAME AND DESIGNATION OP 
 BANKRUPT. 
 
 Millar, John, & Co., bone-dust manufacturers 
 and merchants in or near Edinburgh, and John 
 Millar, and Andrew Millar, lK)th residing in or 
 near Edinburgh, the individual partners of that 
 Company, and as individuals. 
 
 Millar, Willi.\m, merchant, lately in Johnston, 
 county of Renfrew, presently residing in Pater- 
 son Street, Glasgow. 
 
 Miller, James, bleacher at Bullionfield, and mer- 
 chant in Dundee. 
 
 Miller, James Whitto.v, merchant and manufac- 
 turer in Dundee, sometime resiiling in Charles- 
 ton, South Carolina. 
 
 Miller, Matthew, coal-master and wright, Air- 
 drie. 
 
 Miller & Webster, lately carrying on business as 
 machine-makers in Glasgow imder the said firm, 
 as a Company, ami James Miller, machine- 
 maker in Glasgow, und David Webster, maclnne- 
 maker there, as paitnei-s thereof, and as indi- 
 viduals, and Davitl Webster & Co., machine- 
 makers in Glasgow, as a Company, and the said 
 David Webstei-, as the sole pai-tner thereof, and 
 as an individual. 
 
 MiLLHEUCH Building Society, and George Main, 
 Williain Gowans, Waltci Riddle, George Thom- 
 son, sen., William Burnside, John Barr, George 
 Craw, John Wilson, Robert Wilson, George 
 Thomson, all now or lately residing at or neai* 
 Millheugli, in the parish of Dalserf, Robert 
 Mauchline, weaver, Raploch, Thomas MacNair, 
 weaver, Rajiloch, James Yuill, innkeeper, Lark- 
 liall, now residing in Glasgow. William Currie, 
 wright, Larkhall, John Fiidayson, labourer, 
 Bomflat, near Larkhall, John Bell, farmer, 
 Swinehall, James Hamilton, farmer, Bumfoot, 
 and Wm. Fleming, weaver, grocer, and spirit- 
 dealer in Strathaven, in the parish of Avomlale, 
 and county of Lanark, the partners of said Com- 
 pany. 
 
 MiLLrc.AX, AxDREW, currier and leather-merchant 
 in Gla«iiow. 
 
 MiLLOT, Alexaxder and Joii.v, graziers nnd cat- 
 tle-dealers at Ashtield, in the parish of North 
 Knapdale, in the county of Argyle, carrying on 
 biisinoss as a Company in names of the >aid 
 Alexander Milloy, and Jnhn Milloy, oi- A!«'X- 
 ander Milloy, or John Milloy, and the said Alex- 
 ander Milloy, and John Milloy, as partners of 
 the said Company, and as individuals. 
 
 MiLXE, Alexander, merchant :uid shipowner in 
 Aberdeen. 
 
 MiLXE, George, printer in Dundee. 
 
 Milxe, George and Robert, sometime writers and 
 printers in Dundee, and George Milne, and Ro- 
 bert Milne, residing in Dundee, the individual 
 partners of said Company, and as individuals. 
 
 MiXTO, J.vMES, jun., painter, 122 West Nile Street, 
 GLasgow. 
 
 Mitchell, Mrs Helex, manufacturer, grocer, an«l 
 spirit-dealer, St Niiiians, county of Stirling. 
 
 Date of Se- 
 questration. 
 
 July 11, 
 1&42. 
 
 Sept. 2, 
 1842. 
 
 Jan. 31, 
 1840. 
 
 April 9, 
 1840. 
 
 Feb. 16, 
 1&42. 
 
 April 7, 
 1842. 
 
 Feb. 14, 
 1842. 
 
 Jan. 20, 
 1841 ; fii-st 
 deli v., Jan. 
 
 15, 1841. 
 
 June 13, 
 ia42. 
 
 Dec. 30, 
 1&41. 
 
 Jan. 17, 
 1840. 
 
 Jan. 18, 
 1840. 
 
 July 10, 
 1841. 
 
 Mar. 18, 
 1842. 
 
 Name and Designation 
 of Trustee. 
 
 William Black, merchant in 
 Leith. 
 
 John Crawford, accountant, 
 Paislev. 
 
 Wm. Wrongham, merchant, 
 Dundee. 
 
 William Christie, banker in 
 Dundee. 
 
 William Johnston, accountant, 
 Glasgow. 
 
 James Robertson, ironfounder, 
 Gorbals, Glasgow. 
 
 Thomas Smith, lately vintner 
 in Hamilton, now wood and 
 glass-merchant there. 
 
 Thomas Lorimer, accountant 
 
 in Glasgow. 
 
 O 
 
 Hugh M'Ewan, merchant and 
 bank-agent hi Lochgilphead. 
 
 George Thomson, jun., insur- 
 ance-broker, Aberdeen. 
 
 Wm. Davidson, merchant in 
 Dundee. 
 
 Wm. Christie, banker in Dun- 
 dee. 
 
 Thomas Lorimer, accountant 
 in Glasgow. 
 
 Peter M'Lanrin, merchant in 
 
 GlilSgOW. 
 
 Names and Designations of 
 Commissiouers. 
 
 Alex. Stewart, merchant in Leith, Thomas 
 Ireland, merchant in Edinburgh, and Colin 
 Cameron, ironfounder and engineer there. 
 
 Alexander King, merchant in Paisley, Alex- 
 ander Ross, thread-manufacturer, Paisley. 
 
 Alexander Rowan, sen., merchant, Dundee, 
 David Anderson, banker, Dundee, and 
 John Henderson, accountant National 
 Bank of Scotland, Dundee. 
 
 David Guthrie, and Patrick Hunter Thoms, 
 both bankers in Dimdee. 
 
 Thos. Brown, and John Pollock, merchants 
 in Gla.sgow, and Alex. Galloway, banker 
 in Airdrie. 
 
 Thos. Frame, timber-merchant, John Rennie, 
 glazier, and Robert Drununond, engineer, 
 all in Glascfow. 
 
 Thomas Anderson, bank-agent in Hamilton, 
 James Fleming, jun., salesman in Hamil- 
 ton, lliomas Cooper, tallow-chandler in 
 Hamilton. 
 
 Thomas Porteous, leather-merchant in Glas- 
 gow, and James Service, and Hugh Rail- 
 ton, both writers there. 
 
 Alex. MacArthur, writer in Inveraray, Wm. 
 Eraser, agent for the Greenock Bank Com- 
 pany at Lochgilphead, and John Jackson, 
 merchant there. 
 
 John Milne, at Fomet of Skene, James 
 M'Hanly, advocate, and Alexander Nicol, 
 merchant, l>oth in Aberdeen. 
 
 Wm. Christie, banker in Dundee, no other 
 creditor having ranked. 
 
 Patrick Kirkaldy, farmer at Fullarton, near 
 Meigle, David Guthrie, cashier of the 
 Dundee Commercial Bank, and Thomas 
 Alexander, clerk in Dundee. 
 
 Jas. Minto, sen., builder in Glasgow, David 
 Ross, wright there, and Andrew Brocket, 
 joiner there. 
 
 Robert Smith, manufacttirer, Stirling. John 
 Sawers, agent there for the Edinburgh 
 and Leith Banking Company, and Wm. 
 Taylor, grocer there. 
 
 Amount of 
 
 Funds aa in the 
 
 Bankrupt's 
 
 State. 
 
 £ 8. d 
 111 6.i 
 including 
 164 12 
 due by John 
 Millar, as an 
 individual, to 
 the Company. 
 
 13,276 17 11 
 
 1815 
 
 653 18 3 
 
 (See column 
 13, h.) 
 
 (See column 
 13, d.) 
 
 128 3 4 
 
 2267 5 5 
 
 1467 14 10 
 
 1308 17 
 
 2474 11 11 
 
 125 10 6 
 
 376 17 11 
 
 Amount 
 
 of 
 
 Funds realized, 
 
 £ s. d. 
 358 5 10 
 
 (See column 
 13, a.) 
 
 931 
 
 25 9 
 
 (See column 
 13, c.) 
 
 9 2 6 
 
 424 11 10 
 
 215 18 9 
 
 1451 7 3 
 
 610 
 
 138 13 9 
 
 80 3 9 
 
 None 
 
 RECORD OF SEQUESTRATIONS. 
 
 26 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amountof debts 
 
 due by 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 • 
 
 AMOUNT OF EXPENSES. 
 
 Additional information contaiued iu the 
 Returns. 
 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 laneous. 
 
 1 
 
 2 
 
 £ 8. d. 
 
 Co.'s debts, 
 
 827 5 11 
 
 Andw. Millar's 
 
 debts, 
 
 325 7 1 
 
 John Millar's 
 
 debts, 
 
 300 
 
 1201 12 2 
 
 £ s. d. 
 None 
 
 Undischarged 
 
 None 
 
 £ s. d. 
 Time for de- 
 claring a di- 
 vidend not 
 arrived 
 
 £ s. d. 
 Not fixed 
 
 Not fixed 
 
 £ s. d. 
 Paid, 
 18 3 
 
 Not ascer- 
 tained 
 
 £ s. d. 
 
 Rent, 
 wages, &c., 
 61 5 
 
 Xot ascer- 
 tained 
 
 
 3 
 
 16,729 12 9 
 
 142 
 
 Discharged 
 without compo- 
 sition 
 
 • ■• 
 
 ... 
 
 ... 
 
 132 18 1 
 
 
 a There have been no funds realized but have 
 been counter-balanced by outlay u\Hm the 
 works, &c. ; and there is at present a sum 
 due to the trustee. 
 
 4 
 
 4138 15 7 
 
 None 
 
 Undischarged 
 
 No composition 
 
 2s. 8d. per £ 
 
 46 10 
 
 34 10 2 
 
 Nothing 
 
 
 5 
 
 2724 11 6 
 
 None 
 
 Undischarged 
 
 • •• 
 
 None 
 
 None 
 
 3 6 6 
 
 None 
 
 
 6 
 
 1438 8 2 
 
 D.Webster 
 6 
 
 
 • ■• 
 
 •.. 
 
 
 
 
 6 Amount of funds of Miller and Webster, 
 and David Webster & Co., L.583, 12s. 6jd. ; 
 David Webster, L.26. 178. 5d. ; Jas. Miller, 
 L.203, 5s. 
 
 c Miller and Webster, and David Webster & 
 Co., L.113. 17s. Sjd.; and David Webster, 
 L.21,96. 6d. 
 
 7 
 
 Tlie 
 debts ranked, 
 
 amount to 
 2726 4 5^ 
 
 None 
 
 Undischarged 
 
 «* * 
 
 None 
 
 Not fixed 
 
 (See col. 
 13, e.) 
 
 (See col. 
 13,/.) 
 
 d The bankrupts, although specially called 
 on to do so, made up no state. The estate 
 consists of certain houses situated at Mill- 
 heugh, which have been valued at L.I825, 
 9s. Id. The bankrupts had no title to this 
 property, which was built in the expecta- 
 tion that seperat« titles would be got to 
 each of the members, when the object of 
 the Society had been accomplished. 
 
 e The trustee cannot as yet state precisely 
 the amount of law expenses, as the agent in 
 Edinburgh has not yet rendere<l his ac- 
 count: but he calculates that the whole 
 amount will be somewhere about L.50. 
 
 /L.13, 5s. G^d. — In this sum there is included 
 various expenses paid out by the trustee in 
 small debt actions, &c., without the inter- 
 vention of an agent. 
 
 8 
 
 624 14 6 
 
 None 
 
 Discharged on 
 composition 
 
 5s. lOd. per pound ; 16th May 1842. 
 
 120 
 
 21 
 
 48 8 1 
 
 Paid 
 
 preferable 
 
 claims, 
 198 16 10 
 
 
 9 
 
 Ordinary 
 
 claims lodged, 
 
 1821 14 10 
 
 Preferable, 
 
 284 1 4 
 
 None 
 
 Undischarged 
 
 None 
 
 No dividend 
 declared 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 None 
 
 
 10 
 
 8873 11 4^ 
 
 45 6 11 
 
 
 •*• 
 
 (See column 
 13, 9.) 
 
 (See col. 
 13, A.) 
 
 64 13 6 
 
 129 2 3 
 
 p L.998, 5s. 6d., unpaid ; but dividend to be 
 declared within fourteen days from 31et 
 October. 
 
 11 
 12 
 
 1391 18 1 
 4698 6 4 
 
 1 11 6 
 
 per week for 
 3 months 
 R. Miller, 
 1 11 6 
 for three 
 months 
 
 Undischarged 
 Undischarged 
 
 • • ■ 
 
 No dividend 
 declared 
 
 None 
 
 99 2 8 
 None paid 
 
 52 19 11 
 None paid 
 
 ... 
 
 h L.20, interim-commission already awarded ; 
 additional commission to be fixed in about 
 ten days. 
 
 13 
 
 704 6 2 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 Not fixed 
 
 36 5 11 
 
 39 1 
 for rent, 4:c. 
 
 
 14 
 
 1419 18 5 
 
 None 
 
 Discharged on 
 composition 
 
 4s. 4d. per pound, three ar.d six months 
 after 30th June 1842 ; Andrew 
 M'Gowan, residing in St Ninians, 
 and Wm. Mitchell, residing there. 
 
 
 24 
 
 45 6 10 
 
 5 10 
 
 ■■ 
 
27 
 
 jti 
 
 {J 
 
 I 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OP 
 BANKRUPT. 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 MiTCH£ix, Jajces, dyer in Paisley. 
 
 Mitchell, Johx, wholesale wine and spirit-mer- 
 chant, Melbourne Place, Edinburgh. 
 
 Mitchell, John, sen., builder in Blairgowrie. 
 
 Mitchell, Johjt, jun., innkeeper and potatoe-mer- 
 chant, Blairgowrie. 
 
 Mochrie, Wm., callenderman in Glasgow, de- 
 ceased. 
 
 Moffat, Alex., flesher and cattle-dealer in Dal- 
 keith. 
 
 MoiR, Robert, general-merchant and baker in 
 Kippen. 
 
 Date of Se- 
 questration. 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 MoNcuR, James, distiller at Haughcnd by Dun- 
 keld. 
 
 MoNTE-VTH, Robert, manufacturer in Tillicoultry. 
 
 Monteith, Walker, & Company, cahco-printers 
 in Glasgow. 
 
 Montgomerv, Robert, & Co., cotton-spinners, 
 Johnstone, and Robert Montgomery, cotton- 
 spinner there, sole partner of the said Company, 
 and as an individual. 
 
 More & Lamb, wrights and builders in Cowcad- 
 dens, Glasgow, as a Company, and David More 
 and John Lamb, both wrights and builders 
 there, the individual partners of said Company, 
 as partners thereof, and an individuals. 
 
 Morris, James, builder at Torwood, near Dunoon, 
 in the county of Argyle. 
 
 Morrison, James, commi«';i'in-agent in Gla.sgow. 
 
 June 23, 
 1842. 
 
 Mar. 8, 
 1841. 
 
 Mar. 14, 
 1842. 
 
 Feb. 17, 
 1842. 
 
 June 14, 
 1841. 
 
 Mar. 23, 
 1841. 
 
 June 6, 
 1842. 
 
 Name and Desig^nation of 
 Trustee. 
 
 Names and Designations of 
 Commissioners. 
 
 June 29, 
 1842. 
 
 Dec. 15, 
 1841. 
 
 Oct. 5, 
 1839. 
 
 Sept. 17, 
 1841. 
 
 July 11, 
 1842. 
 
 Jan. 22, 
 1841. 
 
 Oct. 8, 
 1839. 
 
 Wm. Marshall, accountant in 
 Paisley. 
 
 Charles Dick, brewer in Edin- 
 burgh. 
 
 Jas. Anderson, writer, Blair- 
 gowrie. 
 
 Archibald Reid, writer in 
 Perth. 
 
 John Cliristie Foulds, account- 
 ant in Glasgow. 
 
 Ralph Erskine Scott, accoun- 
 tant in Edinburgh. 
 
 Thomas Lorimer, accountant 
 in Glasgow. 
 
 John Matthew, postmaster in 
 Dunkeld. 
 
 Tho8, Brydie, banker, Alloa. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Wm. Hutchison, timber-mer- 
 chant in Glasgow. 
 
 Morrison, John, bookseller, stationer, librarian, jy].. g 
 and bookbinder in New Bridge Street, Laurie- 1^42. 
 ston of Glasgow. 
 
 Morrison, Wm., ironmonger and trader, High 
 Street, Edinburgh. 
 
 MowAT, Andrew, wholesale tea-dealer, Gla«gow. 
 
 18 MuiR, Wm., Wright and shipowner in Perth. 
 
 19 
 
 Feb. 16, 
 1842. 
 
 Jan. 31, 
 1842. 
 
 June 14, 
 1842. 
 
 MuiRHEAD, RoGERSON, & Co., spirit-mcrchants, April 13, 
 Sttx;kwell Place, Glas<Tow, as a Company, and 1841. 
 William Muirhead, spirit-merchant there, sole 
 surviving partner of tliat Company. 
 
 James Fyfe, stone-merchant, 
 Port-Drmdas, Glasgow. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Andrew Orr, wholesale sta- 
 tioner in Glasgow. 
 
 John Green, accountant in 
 Edinburgh. 
 
 Alex. Black, accountant in 
 Glasgow. 
 
 Melville Jameson, writer in 
 Perth. 
 
 W'ni. Bain, spirit-merchant, 
 Glasgow. 
 
 Ninian Crawford, manufacturer in Paisley, 
 Jas. Thomson, brick-maker at Williams- 
 burgh, near Paisley, and George Gibb, 
 writer in Paisley. 
 
 Jas. Usher, ale brewer, Daniel Davidson, 
 residing in East Adam Street, and Geo. 
 Brown, wine-merchant and tea-dealer, all 
 in Edinburgh. 
 
 Alex. Robertson, writer, jBlairgowrie, James 
 Young, Wright there, and Jas. Grimmond 
 of Oakbank. 
 
 Jas. Anderson, writer, Blairgowrie, Alex. 
 Robertson, writer there, and David An- 
 derson of Lambhill, writer, Coupar-Angus. 
 
 John Reid, merchant in Glasgow. 
 
 John Walker Amott, W.S., Charles James 
 Kerr, accountant, both in Edinburgh, and 
 Geo. Smart, merchant in Musselburgh. 
 
 John C. Henderson (of Henderson, Mitchell, 
 & Co., merchants in Glasgow), Jas. Robert- 
 son (of Jas. Robertson & Co., iron-mer- 
 chants there), and Wm. Rankin, china- 
 merchant in Stirling. 
 
 Alex. Robertson, builder, Dunkeld, James 
 Seaton, writer there, and Thomas Jack, 
 slate-quarrier, Deanscross. 
 
 Thos. Gray Wilson, writer, Alloa, George 
 Hunter, merchant there, and John Thom- 
 son, banker, Tillicoultry. 
 
 Wm. Taylor, Hay Wright, and Thos. Young, 
 all merchants in Glasgow. 
 
 Wm. Losh, factor for Ludovick Houston, Esq. 
 of Johnstone, Robert Armour, merchant, 
 Glasgow, and Coll M'Gregor, merchant in 
 
 Glasgow. 
 
 Thos. Frame, timber-merchant, Tlios. Wal- 
 ker, painter, and Wm. Stobo, lock and 
 hinge miiker, Laurieston, aU in Glasgow. 
 
 John Gillies, bank-agent, Rothesay, James 
 Harley, builder, and Wni. Brodie, builder, 
 both in Greenock. 
 
 Tlios. Cree, manufacturer, Alex. Morrison, 
 writer, and Robert Miller, wright, all in 
 in Glasgow. 
 
 Robert Weir, wholesale stationer, James 
 Lumsden, jim., merchant, and David litv 
 bertson, bookseller, all in Glasgow. 
 
 Chas. Roljertson, general-an;ont, High Street, 
 Jas. Smith, Rankeillor Street, and James 
 B. Gallic, metal-merchant, all in Edin- 
 burgh. 
 
 Henry Brock, manager of the Clydesdale 
 Banking Co., John Burnet, writer, and 
 Francis Hen<lerson, grocer and merchant, 
 all in Glasgow. 
 
 Pat. Gilbert Stewart, agent for the Bank of 
 Scotland, Wm. Gloag, agent for the Com- 
 mercial Bank of Scotland, and And. Buik, 
 rope and sail-makor, all in Perth. 
 
 John Morrison, ili-itillcr, Milton, Provan 
 Mill, James Cameron, rectifier, Glasgow, 
 and John Russell, commission-agent there. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 417 11 8 
 
 308 12 2 
 
 None 
 
 Not stated at 
 
 any particular 
 
 sum 
 
 299 19 
 
 2601 2 5^ 
 
 460 13 1^ 
 
 725 16 2^ 
 
 241 3 6 
 
 4253 6 11 
 
 £ 8. d. 
 90 17 10 
 
 218 7 
 and interest, 
 being 
 1 2 3 
 
 33 9 2 
 
 63 3 7i 
 
 299 19 
 
 1830 7 3 
 
 40 
 
 RECORD OF SEQUESTRATIONS. 
 
 27 
 
 
 (See column 
 13, 9.) 
 
 1413 19 eh 
 
 651 
 
 40 8 6 
 
 3000 
 
 381 10 4 
 
 (See cohtmn 
 13, n.) 
 
 927 1 6 
 
 437 
 
 611 12 1 
 
 interim-factor's 
 
 stiite 
 
 566 7 6| 
 
 235 3 3 
 
 2214 7 3 
 
 916 17 10 
 
 (See column 
 13, i.) 
 
 13 6 6 
 
 12 2 
 
 50 18 10 
 
 252 6 6 
 
 282 19 1 
 the rest in 
 course of being 
 realized 
 
 534 
 
 620 16 2 
 
 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowanop 
 
 Discharge on 
 
 
 Dividend — 
 
 AMOUNT OF EXPENSES. 
 
 A 3 i* t * l"i» ^ t * •• •• * 
 
 
 ^A,l IV VI ttiUVC 
 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Amount paid 
 or unpaid. 
 
 
 
 
 Additional information container! lu the 
 
 
 to 
 Bankrupt. 
 
 without Compo- 
 sition. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 T,aw 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 Ketums. 
 
 
 £ s. d. 
 
 £ s. d. 
 
 
 
 £ 8. d- 
 
 £ 8. d. 
 
 £ 8. d. 
 
 £ 8. d. 
 
 
 1 
 
 1993 7 2 
 
 
 ... 
 
 ... 
 
 • •• 
 
 
 ... 
 
 44 6 
 
 
 2 
 
 (Sec column 
 13, a.) 
 
 
 Undischarged 
 
 ••• 
 
 73 4 
 
 11 4 2^ 
 
 (See col. 
 
 (See col. 
 
 a Amount of debts ranked on the estate. 
 
 
 
 
 
 on 9th Nov. 
 
 
 13, 6.) 
 
 13,0.) 
 
 L.I251, 148. 5^d., besides preferable debta. 
 
 
 
 
 
 1841 
 
 
 L.75, 7s., and factor's fee, L.12. 
 
 
 
 
 
 
 
 
 
 
 6 L.57, lis. lid., besides L.8, Ifis. 3d. which 
 
 
 
 
 
 
 
 
 
 
 is included in the preferable debts, being 
 
 3 
 
 3796 11 5 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 40 9 7 
 
 {See col. 
 13, d.) 
 
 to the bankrupt's agent taking out seques- 
 tration. 
 
 e Paid person collecting bottles, &c., belong- 
 ing to the estate, po8Ugei<, &.c., L.l, I0». 
 
 d Interest due on heritable debts, L.23 ; feu- 
 
 4 
 
 2552 6 8 
 
 None 
 
 
 • -• 
 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 
 daty, L.S, 58. 
 
 5 
 
 600 
 
 
 • ■ • 
 
 • •• 
 
 ... 
 
 Not fixed 
 
 Not known 
 
 ... 
 
 
 6 
 
 (See column 
 
 None 
 
 Undischarged 
 
 None 
 
 Paid, 
 
 88 13 0131 14 7 
 
 98 9 7i 
 
 e Heritable and preferable debts, L.l 120. 3«.: 
 
 
 13, e.) 
 
 
 O 
 
 
 379 2 3i 
 unpaid, 
 4 16 5 
 
 
 
 
 personal debts, L.8302, lis. 
 
 7 
 
 1554 3 6J 
 
 None 
 
 Undischarged 
 
 None offered 
 
 No dividend 
 declared 
 
 None 
 
 None 
 
 34 3 
 
 
 8 
 
 2736 19 5^ 
 
 None 
 
 Undischarged 
 
 None 
 
 No dividend 
 
 Not fixed 
 
 5 
 
 45 o| 
 
 
 *• 
 
 
 O 
 
 
 declared 
 
 
 
 
 
 9 
 
 688 15 8 
 
 None 
 
 Undischarged 
 
 • •■ 
 
 145 
 being 4s. 6d. 
 per pound 
 
 5 per cent, 
 on fiinds 
 realized 
 
 Edinr. agent 
 
 12 2 4 
 
 Country 
 
 agent, 
 
 36 2 8 
 
 28 11 2 
 
 
 10 
 
 17,093 5 
 
 None 
 
 Undischarged 
 
 None 
 
 1422 
 
 168 18 10 
 
 (See col. 
 
 33 15 6 
 
 /L.383, 12s. KVl. incurred in reduction of 
 
 
 
 
 
 
 
 13, /J 
 
 
 large preferences. 
 
 11 
 
 13,061 6 
 
 Ncne 
 
 Undischarged 
 
 None 
 
 (See eohcmn 
 13, A.) 
 
 None 
 
 None 
 
 9 11 2 
 
 p L.7699, 3s. lid., estimated value of mills 
 and machinery. 
 
 h None — in consequence of assets consistinf 
 chiefly of cotton mills, which cannot at 
 present be disposed of. 
 
 12 
 
 2753 13 2 
 
 {See col. 
 13, j.) 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 25 
 
 15 
 
 1 No funds realized, the truste? being in ad- 
 vance. 
 
 y L.I. lOs. each per week, amounting, from 
 Ilth July, date of sequestration, to this 
 date, to L.48. 
 
 13 
 
 2300 
 
 None 
 
 Undischarged 
 
 No ccmposition 
 
 ... 
 
 Not fixed 
 
 (See col. 
 13, k.) 
 
 ■ •■ 
 
 k L.13, 68. 6d. paid, the balance being re- 
 served till funds recovered. 
 
 14 
 
 9068 2 9 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 None 
 
 None 
 
 None 
 
 None 
 
 2 7 6 
 
 {See col. 
 13, /.) 
 
 / This estate is exhausted, the preferable 
 claims absorbing the whule assets. 
 
 15 
 
 3753 1 11 J 
 
 None 
 
 Discharged on 
 composition 
 
 (See column 13, m.) 
 
 
 50 
 
 100 
 
 34 16 5 
 
 m 158. per pound, in 6 equal insUlments of 
 2s. 2d. each, at 1, 5. 9, 12, 15. and 18 
 months ; and a 7th instalment of 2*. per 
 jwund, at 21 months, all after date of final 
 discharge, 18th Oct. 1842 ; Robert Morri- 
 
 16 
 
 1010 7 3 
 
 6 
 
 Undischarged 
 
 No composition 
 
 (See col. 
 13, 0.) 
 
 21 
 
 27 19 2 
 
 (See col. 
 13, y.) 
 
 son, bookseller in Glasgow, Chas. llattray, 
 stationer there, and Thos. Pearson, clothier 
 in Laurieston,- Mr Pearson restricted to 
 2J and 3d instalments. 
 
 n The bankrupt greatly overvalue*! his stock. 
 
 L.l 13, 13s. 4d., being a first and final divi- 
 
 17 
 
 7860 18 3 
 
 None 
 
 Undischarged 
 
 None 
 
 None de- 
 clared 
 
 None 
 
 26 5 
 
 {See col. 
 13. q.) 
 
 dend of 2s. 3d. per pound, mostly paid. 
 
 p L.l 5, 9s. 5d., including sums paid to ap- 
 prentices, &c. &c. ; L.66, lis. lid. paid for 
 landlord's preferable claims. 
 
 q L.27, 178. Id., viz., shop rents, &c. 
 
 18 
 
 (See column 
 13, r.) • 
 
 None 
 
 Undischarged 
 
 None 
 
 (See column 
 13, s.) 
 
 Not fixed 
 
 19 7 1 
 
 9 19 
 
 r Preferable debts, L.384, Ss. 7d. ; ordinary 
 claims, L.521, 58. 2d. 
 
 I None — time for declaration of dividend not 
 yet arrived. 
 
 19 
 
 931 7 2 
 
 None 
 
 Undischarged 
 
 Nona 
 
 465 13 7 
 all paid 
 
 50 
 
 45 
 
 60 3 10 
 rents and 
 taxes 
 
 
 
 = ^LjlhLiwhJikyi.i^. 
 
28 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 - 
 
 NAME AXD DESIGNATION OF 
 BANKRUPT. 
 
 Date of Se- 
 (luestration. 
 
 Name and Designation 
 of Trustee. 
 
 Names and Designations of 
 Commissioners. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 
 
 
 
 
 £ 8. d. 
 
 £ 8. d. 
 
 1 
 
 MrxRO, Alex., ship-wright and builder, Inverness. 
 
 Sept. 9, 
 
 Alex. M'Kenzie, jun., resid- 
 
 James Munro, ship-carpenter in Inverness, 
 
 (See column 
 
 None 
 
 
 
 1842. 
 
 ing at Kessock Ferry, In- 
 verness. 
 
 and Misses Elspeth Roy, and Jane Roy, 
 residing in Forres, being the only creditors 
 who had claimed on the estate. 
 
 13, a.) 
 
 
 2 
 
 MrRCHiE, Peter, ship-builder and ship-owner in 
 
 Aug. 3, 
 
 Jas. Anderson, jun., of High- 
 
 John Scott, ship-builder in Greenock, Matthew 
 
 2688 8 6 
 
 None 
 
 
 Port-Glasgow. 
 
 1842. 
 
 holm, merchant in Port- 
 Glasgow. 
 
 Laird, merchant in Port-Glasgow, and 
 Adam Paterson, merchant there. 
 
 
 
 3 
 
 Murdoch, James, sometime writer in Kilmarnock, 
 
 Aug. 31, 
 
 Robert Crawford, writer in 
 
 John M'Murtrie, writer in Ayr, James Mur- 
 
 2756 16 
 
 206 8 3 
 
 
 now deceased. 
 
 1840. 
 
 Cunmock. 
 
 doch, writer iu Glasgow, and Lachlan Mac- 
 intosh, S.S.C, Edinburgh. 
 
 
 
 4 
 
 MruDOCH, John, sometime baker and confectioner, 
 
 Mar. 22, 
 
 Tlios. Russell, merchant and 
 
 Wm. Kerr, farmer, Wellhill, Thomas David- 
 
 None — bank- 
 
 1370 7 6^ 
 
 
 and corn-dealer or merchant in Forres, in the 
 
 1842; first 
 
 accountant, Forres. 
 
 son, banker, Forres, and William Laing, 
 
 rupt deceased 
 
 
 
 county of Moi-uy or Elgin, and tacksman of the 
 
 deliv. Nov. 
 
 
 merchant there. 
 
 
 
 
 Flour Mill, Mills of Forres, and also tacksman 
 
 12, 1841. 
 
 
 
 
 
 
 of, and lately residing on, the farm of Thoriihill, 
 
 
 
 
 
 
 
 and other lan<ls, by Forres. 
 
 
 
 
 
 
 5 
 
 MrRESS & Clark, ship-builders in Greenock, as a 
 
 April 5, 
 
 Henry Erskine, merchant in 
 
 Charles Cunningham Scott, ship-builder, Jas. 
 
 4777 3 5 
 
 (See column 
 
 
 Company, and Lauchhin Clark, and Joshua 
 
 1&42. 
 
 Greenock. 
 
 Campbell Buchanan, merchant, and Alex- 
 
 
 13, b.) 
 
 
 Muress, both ship-buihlers there, two of the in- 
 
 
 
 ander Kankine Johnstone, merchant, all in 
 
 
 
 
 dividual partners of said Company, as jiartners 
 
 
 
 Greenock. 
 
 
 
 
 thereof, and as individuals. 
 
 
 
 
 
 
 6 
 
 Murray, Charles and Georce, merchants in 
 
 Aug. 26, 
 
 Andrew Lindsay, merchant in 
 
 James Eraser Galbraith, writer in Glasgow, 
 
 Company funds 
 
 £200, being 
 
 
 Greemx'k, as a Company, an<l Charles Murray, 
 
 ia42. 
 
 Greenock. 
 
 Thomas Oliphant Hunter, merchant in 
 
 6025 16 9 
 
 [•art of purchase 
 
 
 and Geor^re Mnrmv, tlir individual partners of 
 that Company. 
 
 
 
 Greenock, and Robert Gray, merchant 
 there. 
 
 Chas. Murray. 
 
 240 2 
 Geo. Murray, 
 95 19 3 
 
 money of bank- 
 
 rujtts' share of 
 
 Mahaica 
 
 7 
 
 Murray, John, watchmaker, artificer, and shi[)- 
 
 Feb. 21, 
 
 John Humphrey, advocate in 
 
 William Spark, watchmaker in Al)erdeen, 
 
 1540 2 5 
 
 548 9 9A 
 
 
 owner in Aberdeen. 
 
 1842. 
 
 Aberdeen. 
 
 Ca[)tain Alexander Anderson Symmers, 
 residing at Westfield, near Aberdeen, and 
 George Tliomson, sen., ship-owner and in- 
 
 This sum is 
 overstated by 
 about £500. 
 
 
 
 ■% 
 
 
 
 surance-broker in Dundee. 
 
 
 
 8 
 
 Naismith, James, how or lately builder, manufac- 
 
 July 29, 
 
 Thos. Anderson, bank-agent. 
 
 Arthur Frame, Linholm, William Paterson, 
 
 2357 6 
 
 ... 
 
 
 turer, broker, and writer in Hamilton. 
 
 1842. 
 
 Hamilton. 
 
 builder, Hamilton, and John Court, writer 
 
 tbprp 
 
 
 
 9 
 
 Neilson, John, printer, publisher, and stationer 
 
 June 17, 
 
 John Crawford, accountant in 
 
 Thomas Brown, merchant, Glasgow, Alex. 
 
 1280 
 
 Nothing 
 
 
 in Paisley. 
 
 1842. 
 
 Paisley. 
 
 Weddell, confectioner. Paisley, and Walter 
 !M'Giblx)n Wright there. 
 
 
 
 10 
 
 Newbigoino, James, wright and wood-merchant, 
 
 April 16, 
 
 Joseph Sutherland, lath-split- 
 
 William Hunter, wood-merchant in Glasgow, 
 
 69 15 
 
 16 4 
 
 
 East Kilbride, county of Lanark. 
 
 1842. 
 
 ter ill Glasgow. 
 
 Joseph W^eu-, carter and spirit-flealer. 
 East Kilbride, and Robert Newbigging, 
 residing there. 
 
 
 
 11 
 
 NiCHOL, James, and Davidson, booksellers and 
 
 June 20, 
 
 Alex. Lindsav (of Lindsav & 
 
 John Barclay, jun., agent Bank of Scotland, 
 
 3765 15 2 
 
 866 15 5 
 
 
 stationers in Montrose, as a Company, and Jas. 
 
 1842. 
 
 Walker), agents in Montrose 
 
 Robert Walker, joint-agent for the Dun- 
 
 
 
 
 Nichol, and Davidson Nichol, l>oth b(X)ksellers 
 
 
 for the Dundee Union Bank. 
 
 dee Union Bank, and Robert Burness, 
 
 
 
 
 and stationers iu Montrose, the individual part- 
 
 
 
 writer, all in Montrose. 
 
 
 
 
 ners of that Company, a»; partners theronf, au<l 
 
 
 
 
 
 
 
 as individtials. 
 
 
 
 
 
 
 12 
 
 Nichol, John Pringle, insurance-broker, residing 
 
 Mar. 24, 
 
 James M'Clelland, accountant 
 
 James Dale, merchant, Jas. Watson, banker, 
 
 850 
 
 24 5 5 
 
 
 in Glasgow. 
 
 1842. 
 
 in Glijsgow. 
 
 both in Glasgow, and George Tullis, book- 
 seller, Cupar. 
 
 (See column 
 13, c.) 
 
 
 13 
 
 Nichol & Taylor, lithographers and stationers. 
 
 Jnly 18, 
 
 James Cowan, paper-maker, 
 
 Roltert Cox, W, S., Rutland Street, Edin- 
 
 106 4 2^ 
 
 8 4 11 
 
 
 11 Hanover Street, E<linbiirgh, and William 
 
 1842. 
 
 Princes Street, Edinburgh. 
 
 burgh, Jas. Morrison, upholsterer, George 
 
 
 
 
 Nichol, atnl Campbell John Tait Taylor, the in- 
 
 
 
 Street, Edinburgh, and Jas. Smith Thrift, 
 
 
 
 
 dividual partnere of that Company, as partners 
 
 
 
 Auchmuty, in tlie county of Fife. 
 
 
 
 
 thereof, and as i.ulividuals. 
 
 
 
 
 
 
 14 
 
 Nicholson, Alkxander, pump and farming-im- 
 
 Dec. 24, 
 
 William Low, accountant in 
 
 Thomas Hay. merchant in Lehli, Alexander 
 
 (See cofnmn 
 
 (See column 
 
 
 plement manufacturer, Norton Plate, Edinburgh. 
 
 1839. 
 
 Edhiburgli. 
 
 WyUie (of Redpath, Brown, & Co., iron- 
 mongers), and Andrew Dodds, slater, both 
 in Edinburgh. 
 
 13, r7.; 
 
 13, h.) 
 
 15 
 
 NicoL, Anbrew, cabinet-maker, Kirkcaldy. 
 
 Dec. 27, 
 1841. 
 
 Rich. Henderson, ironmonger, 
 Kirkcaldy. 
 
 John Brenmer, manufacturer, Alexander 
 ^lalcolm, wowl-merchant, and Ro<lger 
 Black, writer, all in Kirkcaldy. 
 
 994 10 
 
 None 
 
 16 
 
 NicoL, George, jun., grocer and spirit-dealer. 
 
 May 14, 
 
 David Black, mercht. in Dim- 
 
 George Ross Baxter, confectioner, Alexander 
 
 No state 
 
 484 8 5 
 
 
 lately residing iu Dimdee, deceasetl. 
 
 1&40. 
 
 dee. 
 
 Abbott, commission-agent, and John Hill, 
 gi-ocer, all in Dundee. 
 
 
 
 17 
 
 NiCOL, John, builder, residing 21 Broughtui, 
 
 Sept. 25, 
 
 William Low, accountant in 
 
 Geo.Indach, S.S.C, John Green, accountant. 
 
 {Sec column 
 
 1384 9 11^ 
 
 
 Street, Edinburgh. 
 
 1839. 
 
 Edinburgh. 
 
 and Wm. Cropper, ]>ainter and glazier, all 
 in Edinburgh. 
 
 13, /.) 
 
 
 18 
 
 Nisbet, Archibald, minister of the gospel, and 
 
 May 24, 
 
 Henry Kerr, accountant in 
 
 Walter M'Nee, manufacturer, Roliert Scott, 
 
 146 
 
 None 
 
 
 publisher and insurance- broker in Glasgow. 
 
 1842. 
 
 Glasgow. 
 
 baker, and Andrew Cunnuing, grain-mer- 
 chant, all in Glasgow. 
 
 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 2» 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amountof debts 
 
 due by 
 the Bankrupt. 
 
 £ 8. d 
 Bankruj)t's 
 
 state, 
 
 1192 11 11 
 
 Claimed by 
 
 creditors, 
 726 4 1^ 
 270t 19 2 
 
 535 6 
 
 2172 4 7i 
 
 27,500 5 
 
 6 Company debts 
 
 10,814 10 2 
 
 Chas. Murray, 
 
 80 
 Geo. JIurrav, 
 
 71 
 
 4046 13 
 besides a pre- 
 ferable debt of 
 £150, house, & 
 shop rent and 
 £30 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 wages, 
 
 3266 11 7 
 
 so far as yet 
 
 known 
 
 2780 
 
 216 2 10 
 
 6204 5 9 
 
 6565 10 10^ 
 
 (See column 
 13, .-.) 
 
 827 2 8 
 
 so far as ascer- 
 tained 
 
 802 10 8 
 
 2108 4 1 
 besides dis- 
 puted prefer- 
 alde claims 
 1675 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 None 
 
 18 
 
 Nono 
 
 [See col. 
 13, c.) 
 
 See col. 
 (13, d.) 
 
 None 
 
 30s. weekly 
 
 2 
 
 per week 
 
 (See col. 
 13,/.) 
 
 10 
 
 10s. per 
 week 
 
 Nono 
 
 7 
 
 None 
 
 Discharge on 
 Composition, or 
 without Coinpo 
 sition. 
 
 Undischai'ued 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarge<l 
 
 Discharge not 
 yet completed 
 
 Undischarged 
 
 Undischarged 
 
 Undischai"ge<l 
 
 Undischarged 
 
 Undischarsred 
 
 Undischarged 
 
 Undischarged 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 None 
 
 No composition 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 9s. per pound, at six and twelve months. 
 
 None 
 
 None offered 
 
 None ofl^ered 
 
 None 
 
 None offered 
 
 None 
 
 Trustee's 
 Commission 
 
 £ s. d. 
 None de- 
 clared 
 
 None 
 
 10s. per 
 pound pay- 
 able 22d 
 Nov. 1842. 
 
 None 
 
 No dividend 
 declare<l 
 
 Not yet de- 
 clared 
 
 None as yet 
 
 [See column 
 13,;.) 
 
 None 
 
 68.per£;paid 
 
 231 18 3£ 
 
 unpaid 
 
 3 16 4| 
 
 (See column 
 13, jn.) 
 
 None 
 
 AMOUNT OF EXPENSES. 
 
 £ .?. d. 
 None paid 
 
 £ *. d. 
 None paid 
 
 None paid 
 
 20 
 
 76 12 11 
 
 None 
 
 Not fixe<l 
 
 Not fixe«l 
 
 1 11 6 
 
 Not fixed 
 
 Not fixed 
 
 245 4 7 
 
 Not fixed 
 
 23 18 8 
 
 153 17 1 
 
 including 
 
 allowance 
 
 to clerks 
 
 Not fixed 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 laneous. 
 
 £ g. d. 
 None paid 
 
 56 18 9188 1 3| 
 
 66 
 
 50 
 
 126 5 7 7 15 3 
 
 None 
 
 47 
 
 Not ascer 
 tained 
 
 Not yet 
 rendered 
 
 Not ascer- 
 tained 
 
 Not ascer 
 tained 
 
 42 3 3 
 
 287 1 2 
 
 Not ascer- 
 tained 
 
 52 3 11 
 
 225 5 
 
 Not ascer- 
 tained 
 
 17 10 
 
 1 6 
 
 106 3 2 
 
 36 9 2 
 
 514 3 
 
 (Sec col. 
 13, k.) 
 
 75 12 li 
 
 123 12 
 
 Additional information contain) 1 iu th« 
 Ueturub. 
 
 a L.529, Cs. 3]d., including doubtful dcl>U. 
 but exclusive of bad or desperate debts in 
 bankrupt's list. 
 
 b L.256, 'Js. 1 Id., whereof L.3a, 4s. ftl. .b*« 
 not appear in liaukruptK t<Utte. but ha» 
 been recovere<i by trustee from the debtor. 
 
 e L.l, lis. Cd. per week to each of the bank- 
 rupts, from date of 8e<{uest ration, m> lung 
 as the trustee may require their services. 
 
 <i L.l. 10s. each per week from date of seques- 
 tration till espiry of three niunths. from 
 '27th September l'842. 
 
 e Besides this, the bankrupt hm a salary from 
 the University of Glasgow of L.270 pt-r an- 
 num, and has hit- life injured for L..*>UU witJi 
 the Scottish Widows' Fund; for I. I.VM) 
 with the Argus ; and for L.700 also with 
 the Argus. 
 
 /L.2, 2s. per week from 24th March 1R42 - 
 still continued. Amount paid, L.&8, 14s. 
 
 ff Heritable, 
 Moveable, 
 
 A By Interim-factor, 
 By Trustee, 
 
 I Heritable, 
 Personal, 
 
 L.3300 
 1005 13 10 
 
 L4:»o.i 
 
 13 
 
 10 
 
 L.71 
 
 2 
 19 
 
 G 
 8 
 
 L.3231 
 
 2 
 
 2 
 
 L323I 
 1725 
 
 19 
 6 
 
 4 
 0| 
 
 L.4»57 5 4| 
 
 j First dividend of 4s. per i>ound, payable 25th 
 August 1840; an)ouut, h.'MM, 5s. 5*1. Se- 
 cond dividend of Ss. per pound, payable 
 25th December 1840 ; amount, L.243, Is. 
 <}^d. Third dividend of 2s. per pound, pay- 
 able 2Cth April J841; auK.unt, L. 164, 7b. 
 lid. 
 
 k Various-actions in dependence, which pre- 
 vents eslate being wound up. 
 
 / Debts due to the bankrupt, L.G.IS.Ss. "d., 
 besides various other claims, and an insur- 
 ance of L.300, the latter of no value. 
 
 m Amount of dividend of 4s. per pound, 
 L.3U4, 188.: coutingtut, L.2»l,4s. 5d. 
 
29 
 
 1 
 
 3 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 6 
 
 8 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 O'DoNAXD, John, grocer and spirit-dealer, Dun- 
 tocher, county of Dumbfuiton. 
 
 Oliphant, Robert, rope and sail-maker in Kirk- 
 aldy. 
 
 Page, Wm., merchant in Alloa. 
 
 Park, Thos., wine and spirit-merchant in Glas- 
 gow. 
 
 Parker, Robt., & Co., millers in Glasgow, and 
 the Willow Bank Baking Company, bakers 
 there, as Companies, and James M'Donald and 
 Robert Paiker, the individual partners of said 
 respective Companies, as partners thereof, and 
 as individuals. 
 
 Paterson, a. & J., smiths, St Cuthbert's Lane, 
 Edinburgh, and Andrew Paterson and James 
 Paterson, both smiths there, the individual part- 
 ners of that firm. 
 
 Fatuixo, Geo., cloth-merchant in Perth. 
 
 Peat, Wm., late coal-master at Dalbeath, presently 
 residing in Edinburgh. 
 
 Peebles, Alex., mill-wright, machine-maker, and 
 spirit-dealer in Glasgow. 
 
 Peter, Alex., fanner and cattle-dealer at Gelly- 
 banks, in the county of Perth, and sometime 
 carrying on business as a miller at Keithock, in 
 the county of Perth. 
 
 Philip & Thomsox, wix)d-merchants, Leith Walk, 
 as a Company, and Wm. Thomson, residing in 
 Dalkeith, an individujJ partner of tliat Com- 
 pany, and as an individual. 
 
 Philip, John, residing at Bonnyrigg, an indivi- 
 dual partner of Philip and Tliomson, wood-mer- 
 chants, Loith Walk, and a* an individual. 
 
 Phillips, Andrew i Willi.um, merchants, cabi- 
 net-makers and upholsterers in Al)erdeen, as 
 a Company, and Andrew Phillips, and William 
 Phillips, as the partners of that Company, and 
 as individuals. 
 
 Philp, Andrew, formerly distiller at Kirkliston, 
 now brewer and corn-motrbant in Dundee. 
 
 Plvmmer, John, flesher in Edinburgh, deceased, 
 lately residing at Clcarbum, near Edinburgh. 
 
 Date of Se- 
 questration. 
 
 Feb. 15, 
 1&41. 
 
 April 4, 
 1842. 
 
 Nov. 22, 
 1841. 
 
 Dec. 22, 
 1840. 
 
 Feb. 5, 
 1842. 
 
 16 PoppLEWELL, John, &, Co., woollen-manufacturers 
 in Aberdeen, as a Company, and John Popple- 
 well, and Wm. Shackleton, both manufacturir> 
 there, as partners thereof, and as individuals. 
 
 17 PoRT-DiTNDAS BoTTLE CoMPANY, as a Compr.ny, 
 and Timothy Warren, Thos. Warren, and David 
 Warren, all glass-makers in Ghisgow, the indivi- 
 dual partners of that Company, as partnei-s 
 thereof, and as individuals. 
 
 18 
 
 Sept. 15, 
 1840. 
 
 Dec. 26, 
 1839. 
 
 June 6, 
 1840. 
 
 Aug. 25, 
 1842. 
 
 Sept. 12, 
 1842 ; first 
 deUv., Sept. 
 
 5, 1842. 
 
 June 30, 
 1841 ; first 
 deliv. June 
 
 25, 1841. 
 
 June 30, 
 1841; first 
 deliv. June 
 
 25, 1841. 
 
 July 15, 
 1842. 
 
 Pratt, Thos., writer, and sometime insurance 
 broker or underwriter in Cupar-Fife. 
 
 Nov. 18, 
 1841. 
 
 Feb. 18, 
 1841. 
 
 Feb. 3, 
 
 1841 ; first 
 
 deliv. Jan. 
 
 23, 1841. 
 
 April 28, 
 1842. 
 
 July 18, 
 1842. 
 
 Name and Designation 
 of Trustee. 
 
 William Johnston, accountant, 
 Glasgow. 
 
 Geo. Elder, jun., merchant in 
 Kirkaldy. 
 
 Andrew Miller, manufacturer 
 in Stirling. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Names and Designations of 
 Commissioners. 
 
 James B. Gallic, metal-mer- 
 chant in Edinburgh. 
 
 John Jamieson, cloth-mer- 
 chant in Perth. 
 
 Hugh Mitchell, accountant in 
 Edinburgh. 
 
 Wm. Anderson, accountant 
 in Glasgow. 
 
 Jas. Morrison, accountant in 
 Perth. 
 
 Robert Liddell, merchant in 
 Leith, 
 
 Thos. Stevenson, merchant in 
 Leith. 
 
 John Humphrey, advocate in 
 Aberdeen. 
 
 Jas. Ramsay, wine-merchant 
 in Dundee. 
 
 John Paterson, agent at Dal- 
 keith for the Royal Bank 
 of Scotland. 
 
 William Adam, advocate in 
 Aberdeen. 
 
 David M'Gibbon, china-mer- 
 chant in Glasgow. 
 
 William Black, accountant in 
 Cupar-Fife. 
 
 John Lamont, writer, Peter Iledderwick, 
 ship-builder, and Wm. Towers, writer, all 
 in Glasgow. 
 
 Sam. Davidson, agent at Kirkaldy for the 
 Commercial Bank of Scotland, Wm. Wil- 
 liamson, shipowner, Kirkaldy, and Archd. 
 Young, merchant, Leith. 
 
 John Sawers, banker, Jas. Ker, writer, and 
 John Stevenson, manufacturer, all in 
 Stirling. 
 
 Jas. Stewart, distiller in Paisley, Jas. Rich- 
 ardson, merchant in Glasgow, and Drmcan 
 Maclntyre, grocer there. 
 
 David Hope and Andrew Paton, merchants, 
 and James Fleming, baker, all m Glas- 
 gow. 
 
 Jas. Robb Paterson, of the Edinburgh Foun- 
 dry, Philip Cadell (of Wm. Cadell, Sons, 
 and Company, ironmongers, Cramond), 
 and James Gentleman, metal-merchant, 
 Edinburgh. 
 
 William Cleland, banker, Alex. Moncrieff, 
 writer, and Melville Jamieson, writer, all 
 in Pfrth. 
 
 Edward M'Millan, S.S.C, Francis Ranken, 
 glass-manufacturer, Picardy Place, and 
 Arthur MacArthur of the Register Office, 
 all in Edinburgh. 
 
 Thomas Hutchison, baker in Tradeston of 
 Glasgow, John M'Kerrell Stewart, cabi- 
 net-maker there, and Robt. White, carter 
 and dairy-keeper there. 
 
 Wm. Gloag, banker, David Clark, writer, 
 & Arch. TurnbuU, nursery and seedsman, 
 all in Perth. 
 
 Cliarles James Ken-, accountant, Edinburgh 
 and Leith Bank, Wm. Armstrong, and 
 John Jopp, W.S. 
 
 Charles James Kerr, accountant, E<linbur5h 
 and Leith Bank, David Davidson, corn- 
 merchant. Queen's Place, Leith Walk, 
 and Geo. Murdoch, merchant, Bonnyrigg. 
 
 David MacAllan, cabinet-maker, William 
 Stephen, cabinet-maker, and James Hall, 
 ship-builder, all in Aberdeen. 
 
 Peter Dalgaims, wine-merchant, Samuel 
 C. Thomson, corn-merchant, and Alex. 
 Ogilvie, rope and sail-m ker, all in Dun- 
 dee. 
 
 Robt. Miller, candle-maker in Edinburgh, 
 Wm. Plummer, flesher in Dalkeitli, and 
 Nicol Watson, tenant in Elphinston. 
 
 Alex. Webster, advocate in Aberdeen, and 
 Alex. Chivas, and Henry Paterson, both 
 bankers there. 
 
 Wm. Geddes, of Bothwell Bank, parish of 
 Bothwell, and county of Lanark, John 
 Watson, coal-master in Glasgow, and Jas. 
 Stevenson, bottle-maker there. 
 
 George Hogarth, agent for the Commercial 
 Bank, and Wm. Mitchell, writer, both in 
 Chipar. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 121 
 
 1530 9 11 
 
 311 15 2 
 
 890 
 
 695 3 9 
 
 Amount 
 
 of 
 
 Funds realized 
 
 233 7 1 
 
 854 14 
 
 809 9 
 
 118 4 6 
 
 687 12 6 
 
 3162 2 7 
 
 1842 10 5^ 
 
 5189 14 1^ 
 
 330 16 3 
 
 (Sec column 
 13, k.) 
 
 3400 10 11 
 
 11,889 11 6 
 
 140 14 5 
 
 £ s. d. 
 None 
 
 1117 7 
 
 160 11 5 
 
 832 18 4 
 
 314 3 6 
 
 105 7 3 
 
 908 18 10 
 
 82 
 
 None 
 
 No account 
 audited 
 
 1552 8 9 
 
 292 10 2 
 
 537 2 7 
 
 167 9 2 
 
 4448 18 6 
 
 subject to pre- 
 ferable claims 
 
 3301 16 6 J 
 
 601 3 2 
 
 None 
 
 RECORD OF SEQUESTRATIONS. 
 
 '2\) 
 
 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 ]:'. 
 
 
 Amount of <lebts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 t 
 Additional iufonn^tiou Qf>nt:ii!!< 1 i;i the 
 
 
 
 
 
 without Compo- 
 sition. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 Law Miscel- 
 Expenses. lane^ms. 
 
 Ueturns. 
 
 
 £ .9. <i. 
 
 £ *. d. 
 
 
 
 £ s. d. 
 
 £ s. d 
 
 £ s. d. 
 
 £ .V. d. 
 
 
 1 
 
 627 2 2i 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 None 
 
 (See col. 
 'l3, «.) 
 
 a None — this estate has lain over since the 
 hankrupt's rxaniination withmit anything 
 
 
 
 
 
 
 
 
 
 being done in it. the wh'dc f.inds being 
 
 
 
 
 
 
 
 
 
 
 caiTie<l away by preferable dt))t.v 
 
 2 
 
 (See column 
 13, h.) 
 
 None 
 
 Undischarged 
 
 None 
 
 (See col 
 13. c.) 
 
 30 
 
 37 12 10 
 
 None 
 
 b Proper debts due by bankrupt, ns per state, 
 L.l'.>27, 7«. yd. ; do. for James \V»tt &: Co., 
 as in do., L.131'.(, lUs. 10.1.; rankiii:,'s oc- 
 casioned by other failiirr-^, .xi in Ho . I,.3I 4.; 
 debts due bv bankrupt as claimed fur, 
 
 3 
 
 8822 17 9 
 
 None 
 
 Undis('liarged 
 
 None 
 
 None 
 
 (See col. 
 13, d.) 
 
 None paid 
 
 37 5 
 
 L.3529, 9s. 4d.: do. due by ,!:(.:. Watt i 
 Co., as claimed for, L.153.-,. -is. i>d. 
 <• 4s. per pound if rejrrte.1 claims .vlmitte<l, 
 or 5s. lOd. per pound if finally rejected. 
 Sum to be divide*!, L.U'.sn, lU. 2d., to l>e 
 
 4 
 
 2885 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 None 
 
 £761 paid, a 
 final divi- 
 dend 
 
 48 18 C 
 
 58 1 9 
 
 5 14 11 
 
 paid on 4th Dec. 1842. 
 
 t/ L.6, lis. on L.KH.Os. I M. ; comnii'sKion 
 on L.29, 10s. .",-i. nor ytt r..v<».l t.y commis- 
 sioners. 
 
 5 
 
 1826 9 6 
 
 None 
 
 Discharged on 
 composition 
 
 9s. per pound, equally, at 2 and 4 
 months from approval, from Company 
 estate; Is. per pound from R. Parker's, 
 and 2s. per pomid from J. M 'Don- 
 ald's estates, at same periods ; James 
 Fleming, baker, Cowcaddens. 
 
 None 
 
 31 10 C 
 
 17 8 \) 
 
 
 
 6 
 
 414 2 9 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixwl 
 
 56 19 8 
 
 26 2 
 
 
 7 
 
 1383 8 95 
 
 ... 
 
 ... 
 
 • * • 
 
 620 10 6 
 
 45 1 4A 
 
 110 8^ 
 
 98 3 Oi 
 
 f (id. per pound oflered at the lir.-t ineetinj: 
 held after the bankruj>t's cvan'ination. on 
 
 8 
 
 1649 10 8 
 
 None 
 
 Undischarged 
 
 (See column 13, e.) 
 
 None 
 
 2 2 
 
 51 6 7 
 
 (See col. 
 
 certain conditions, but not carried in^' 
 effect. 
 
 ./ L.l, Is. paid for valuation of furniture: 
 
 
 
 
 
 
 
 
 
 13,/.; 
 
 
 
 
 
 
 
 
 
 
 L.3, 3s. paid interim-factor; L.8, 2s. 4d. 
 
 
 
 
 
 
 
 
 
 
 paid for a.ssesscd taxes. 
 
 9 
 
 377 17 3 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not nscer- 
 tained 
 
 
 p L.480. 4s. preferable one to lan<Uord ; and 
 L.3«C3, IBs. ordiuary claims, given in list 
 by bankrupt. In the above li!<t of <lebts, 
 is included a .sum of L."_'.')4:i. 1 7s. '.Kl.. due 
 by Phillip \; Thom.son, of which fiini Johu 
 Phillip is a partner. In bankrupts sUte 
 
 10 
 
 3546 2 4 
 
 
 
 
 
 
 
 
 there is an heritable property and ma- 
 
 
 as estimated by 
 
 None 
 
 L^ndischarged 
 
 Kone 
 
 None 
 
 No account 
 
 No account 
 
 No account 
 
 chinery, &c., therein meutioned as •>el<>ng- 
 ing to him, and no value put ujK>n it iu 
 connetjuence of a bond being ov« r it for 
 
 
 bankrupt 
 
 
 
 
 
 yet closed 
 
 yet closed 
 
 yet closed 
 
 
 
 
 
 
 
 
 
 
 L.GOO ; and it is suppose<l there will l>e no 
 
 
 
 
 
 
 
 
 
 
 reversion after payment thereof. 
 
 
 
 
 
 
 
 
 
 
 AL.ll,3Cl, lb. 2jd.,— besides preferable 
 
 11 
 
 5655 14 
 
 10 10 
 
 
 None 
 
 872 13 6 
 
 75 14 1 
 
 158 18 11 
 
 272 2 1 
 
 debts, - - L.900 
 Shop rent, - - 43 
 Office rent, - - 14 ,0 
 
 
 L.O.S? 
 
 
 
 
 
 
 
 
 
 
 House and ware-rooms, 'tlie property of 
 
 
 
 
 
 
 
 
 
 
 Andrew Phillip's wife. Rents not* jet 
 
 12 
 
 (See column 
 
 None 
 
 Discharged 
 
 No composition 
 
 No dividend 
 
 £7, 7^. to 
 
 Not ascer- 
 
 
 ascertained. 
 
 
 13, r7) 
 
 
 without compo- 
 sition 
 
 
 declared 
 
 interim- 
 factor, trus- 
 tee's com. 
 not fixe<l 
 
 tained 
 
 
 t'L.l, 158. per week, for s«Tvices to" the 
 estate, so long as the work should be con- 
 tinued under direction of trustee aud com- 
 missioners. 
 
 _; Since binkniptcy, the work h.is been car- 
 
 13 
 
 (Sec column 
 13, /,.) 
 
 {See col. 
 13, «.) 
 
 Undischargeil 
 
 None 
 
 None de- 
 clared 
 
 Not fixed 
 
 43 11 9 
 
 (See col. 
 13,;.) 
 
 ried on, and tliere has been paid for work- 
 men's wa^es, and forgo<ids to order, L.17.5, 
 5s. 2d. 
 
 k Per report of interim-factor, L.5354, 3s 
 lOd. ; per trustee's statement, at 18th 
 August 1842, deducting prtftrablo dibtt 
 paid, L.2258, 17s. r,d. 
 
 / Per statement of claims and scheme of di- 
 
 14 
 
 1677 10 4 
 ranked 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 27 18 3^ 
 
 56 4 3 
 
 vision, at 18th Aug. 1842, L.9321 17 
 Since lodged - - lC<i 19 7 
 
 
 L.9488 16 7 
 
 
 
 
 
 
 
 
 
 
 »« Dividend dedanl by commissioners »>n 
 
 15 
 
 {See column 
 13, /.) 
 
 None 
 
 Undischarged 
 
 None 
 
 (Sec column 
 
 66 6 
 
 223 14 5 
 
 {See col. 
 
 2ttth August 1842. S'um divided, L 2097, 
 8s. 3d., yielding 48. »)d. per pound. 
 
 
 
 
 
 13, m.) 
 
 
 
 13, «.) 
 
 •» L.1984, 78. lOd., this includes preferable 
 
 
 
 
 
 
 
 
 
 
 heritable debt, and other preferable claims. 
 
 
 
 
 
 
 
 
 
 
 Wm. Shackleton employed in conducting 
 
 
 
 
 
 
 
 
 
 
 the manufacturing operations, for which 
 
 16 
 
 4698 3 4^ 
 
 (See col. 
 
 Wm. Shackle- 
 
 None 
 
 (See column 
 
 139 
 
 111 2 11| 
 
 {See col. 
 
 he received L.53. 
 
 
 
 13, 0.) 
 
 ton discharged 
 
 
 13,/'.) 
 
 
 
 13, q.) 
 
 p L.2042, Is. 7d. in two dividends, at 6 and 
 
 
 
 
 on petition 
 
 
 
 
 
 12 montlis after sequestration, being 7g. «;d. 
 
 
 
 
 L 
 
 
 
 
 
 
 and 4s. 3d., per i^K>und, lK>th pai.l. 
 
 
 
 
 
 
 
 
 
 
 q Manufacturing raw material, collecting and 
 
 
 
 
 
 
 
 
 
 
 paying goods, - - L..->8!; 7 1^ 
 
 17 
 
 12,004 10 
 
 See col. 
 
 Undischarged 
 
 None 
 
 ... 
 
 Not fixed 
 
 Not ascer- 
 
 (See col. 
 
 Rents, feu-duties, and p|.e- 
 
 ferabje tlain>!», - 290 ft .■ I 
 Miscellaucous, - - 147 18 5 
 
 
 as stated by 
 
 (13. r.) 
 
 
 
 
 
 tained 
 
 13,4 
 
 
 1-1 
 
 bankrupts. 
 
 
 
 
 
 
 
 
 
 A 
 
 
 
 
 
 
 
 
 h.95ti 12 
 
 
 
 • 
 
 
 
 
 
 
 
 r L.2 per week each, to Timothy and Thos. 
 \\'arren. 
 
 « The whole realized fuuds paid away. 
 
 18 
 
 4459 12 1 
 
 None 
 
 Discharged on 
 composition 
 
 4d. per pound ; four months after dis- 
 charge, Sept. 29, 1842 ; Robt. Tay- 
 lor and Wm. Duncan, writers. Cupar. 
 
 
 5 
 
 30 
 
 4 
 
 P 
 
30 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 Raxsox, Etwarp, china and glass-merchant, 47 
 Union Street, Aberdeen, late partner of Merri- 
 lees & Ranson, china and glass-merchants in 
 Aberdeen. 
 
 Rattray, James, merchant and draper in Dundee. 
 
 Reach, Roderick, al present residing in London, 
 late solicitor, ami sometime trader, printer, and 
 publisher in Inverness. 
 
 7 Reeve, J. C, & Co., merchants and commission - 
 agents in Glasgow, as a Company, and John 
 Colpoys Reeve, merchant and commission-agent 
 there, and James Grieve, also merchant and 
 commission-agent there and at Hamburgh, as 
 partners of said Company, and as individuals. 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Proupfoot, J.'UtfES, farmer, grazier, and cattle- 
 dealer at Mucklaree, in the county of Perth. 
 
 Rait & Ducat, wood, coal, and lime-merchants in 
 Dundee, and Walker Rait, and David Ducat, the 
 individual pjirtners of that Company, 
 
 Ramsay, Thos., merchant and shipowner in Glas- 
 gow. 
 
 Date of Se- 
 questration. 
 
 June 22, 
 1842. 
 
 Oct. 10, 
 1839. 
 
 Mar. 11, 
 1&42. 
 
 Aug. 22, 
 1842. 
 
 Reid, Alex., & Co., w.wl-merchants, Glasgow. 
 
 Reid, Alkxasder, fish-curer and fish-dealer in 
 Cromarty. 
 
 Reid, Dionysus, merchant in Dundee. 
 
 Reid, Geo., & Sox, coach-builders. King's Stables, 
 Edinburgh. 
 
 Reid, James, baker in Dundee. 
 
 Rexfrewshire B.VXK1XG Co., c. rrying on business 
 in Greenock cs bankers, under the firm <»• de- 
 scriptive denomination of the Renfrewshit e Bank- 
 ing Co., and William Napier of Blackston, in the 
 county of Renfrew, and Rodger Ayton, banker 
 in Greenock, the sole surviving prtners of that 
 Company, as partners thereof, and as individuals. 
 
 Rexxie, Alex., merchant in Leith. 
 
 Riddell, John, lately innkeeper in Glasgow, now 
 residing in Paisley. 
 
 Ritchie, David, ktely coal-merchant in Dundee, 
 now in America, or elsewhere furth of Scotland. 
 
 Ritchie, James, glass, stoneware, and china-mer- 
 chant in Perth. 
 
 RoBB, David, sometime draper, Kirrienmir, after- 
 wards merchant and jK>rk-curer, Dundee, trading 
 under the name of Robb & Company, and David 
 Robb & Company, and there laterly spirit-dealer 
 and vintner, carrying on business under the name 
 of David O. Robb, and now as an agent and spirit- 
 dealer or vintner at Shore. Dundee. 
 
 
 Xame and Designation of 
 Trustee. 
 
 James Morrison, accountant 
 in Perth. 
 
 Miller Berrie, merchant in 
 Dundee. 
 
 Thomas Lorimer, accountant 
 in Glasgow. 
 
 John Yeats, advocate in Aber- 
 deen. 
 
 Jan. 16, Alex. Abbot, agent, Dundee. 
 1841. 
 
 Names and Designations of 
 Commissioners. 
 
 Nov. 23, 
 1841. 
 
 May 17v 
 1841 ; first 
 deliv. May 
 
 6, 1841. 
 
 Jan. 17, 
 1842. 
 
 June 17, 
 1842. 
 
 Jan. 24, 
 18-10. 
 
 Dec. 1, 
 1840. 
 
 Feb. 8, 
 1841. 
 
 April 1, 
 1842. 
 
 John Fraser, solicitor in In- 
 verness. 
 
 Wm. Bankier, merchant in 
 Glasgow, 
 
 John C. Foulds, accountant, 
 Glasjiow. 
 
 James Sutherland, distiller at 
 Aldowrie. 
 
 John Sturrock, jun., writer in 
 Dundee. 
 
 John Philip, wood-merchant, 
 residing in Bonnyridge. 
 
 John M'Lean Beatts, auc- 
 tioneer and agent in Dim- 
 dee. 
 
 John Kerr, mercht. in Green- 
 ock. 
 
 June 30, 
 
 Robert Watt, merch.. Quality 
 
 1840 ; first 
 
 Street, Leith. 
 
 dehv. June 
 
 
 18, 1840. 
 
 
 Mar. 3, 
 
 Wm. Cleugh, accountant in 
 
 1842. 
 
 Glasgow. 
 
 Jan. 28, 
 
 John Baxter, coal-merchant in 
 
 1841. 
 
 Dundee. 
 
 Dec. 13, 
 
 Wm. Adams, china-merchant 
 
 1839. 
 
 in Edinburgh. 
 
 July 28, 
 
 Thomas Deas, merchant in 
 
 1841. 
 
 Dundee. 
 
 Robt. Menzies, agent at Dunkeld for the Com- 
 mercial Bank of Scotland, John Matthew, 
 post-master in Dunkeld, and Alex. Young, 
 auctioneer at Lowes Cottage, by Dunkeld. 
 
 Robert Stirling, merchant, Robert Miller, 
 jun., merchant, and James Banks, writer, 
 all in Dundee. 
 
 Robt. Salmond, cashier of the Western Bank 
 of Scotland, William Walker, cashier of 
 the Glasgow Union Banking Co and John 
 Smith (of John Smith & Co., wholesale 
 and retail tea-dealers in Glasgow). 
 
 Alex. Stronach, John Fleming, and Alex. 
 Flockhart, all advocates in Aberdeen. 
 
 Stewart Spence, manufacturer. Dens, Archd. 
 Duncan, writer, Dundee, and Geo. Camp- 
 bell, writer there. 
 
 Alexander Reimie, soUcitor, Donald Fraser, 
 drapei-, and William Ross Grant, Sheriff- 
 clerk Depute, all in Inverness. 
 
 Henry Brock, manager of the Clydesdale 
 Bank, John Wyld, agent for the Com- 
 mercial Bank of Scotland, and Tliomas 
 M'Call, merchant, all in Gla.'^gow. 
 
 Henry Brock, banker, Glasgow, William 
 Walker, cashier of the Glasgow Union 
 Bank, and Robert Lamond, writer, Glas- 
 gow. 
 
 Alex. Gordon Graham, ageni for the Cale- 
 donian Banking Co., Jeremiah Joyncr, 
 merchant, and John James Wilkinson, all 
 in Cromarty. 
 
 William Christie, banker, John Bell, writer, 
 and Wm. Thorns, banker, all in Dundee. 
 
 James Gentleman, iron-merchant in Edin- 
 burgh, William Miller, timber-merchant, 
 Leith Walk, and John Miller, iron-mer- 
 chant, Grassmarket, Edinburgh. 
 
 Alexander Lindsay, baker, David William 
 Baxter, baker, and Jas. Garthy Fleming, 
 baker, all in Dundee. 
 
 Allan Fullarton, manager of the Greenock 
 Union Bank, Tliomas Tumor, banker, and 
 John Thomson, banker, all in Greenock. 
 
 William Anderson, merchant, North Leith, 
 Wm. Shiels, wine-merchant, Leith, and 
 Robert Mitchell, Physic Gardens, Edin- 
 burgh. 
 
 James Kay, toll-keeper, Cambuslang, John 
 Cunningham, jwrter, residing in Glasgow, 
 and Wm. Hart, Barrowfield Fann. 
 
 David Myles, coal-merchant, Dundee, the 
 only creditor ranked. 
 
 William Ross, writer, James Denoon Young, 
 ironmonger, and John Lindsay, plumber, 
 all in Perth. 
 
 Wm. Beharic, manufacturer, Wallace Feus, 
 Dundee, George Simpson, writer, Dundee, 
 and Tlios. Brough, manufiicturer, Dundee. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ 3. d 
 1069 16 
 
 1146 14 9 
 
 1248 4 11 
 
 1621 7 3^ 
 
 93 12 5 
 
 2425 15 3 
 
 1785 18 7 
 
 1342 5 1 
 
 444 10 
 
 392 4 8 
 
 512 5 3 
 
 212 14 1 
 
 Bank, 
 86,500 
 
 Mr Ayton, 
 
 1500 
 
 Mr Napier, 
 
 27,000 
 
 3589 8 4 
 
 959 12 8 
 
 65 14 6 
 
 Amount 
 
 of 
 
 Funds realized, 
 
 £ *. d. 
 
 No account yet 
 closed 
 
 1487 18 7 
 
 256 1 3 
 
 50 
 
 136 8 5 
 
 700 3 3 
 
 1552 4 5 
 
 1052 13 8 
 
 38 5 7 
 
 210 7 4 
 
 395 19 7 
 
 217 9 6 
 
 Bank — Gross, 
 30,637 8 3 
 
 Nett, 
 26,612 11 Ol 
 
 Mr Ayton, 
 179 14 
 
 Mr Napier, 
 789 4 
 
 1057 5 11 
 
 87 1 1 
 
 738 2 2^ 
 
 60 10 6 
 
 RECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 :k» 
 
 10 
 
 11 
 
 12 
 
 i:^ 
 
 1 
 
 £ s. d 
 3408 16 10 
 as estimated by 
 bankrupt 
 
 Stated by the 
 banki'upts at 
 7734 3 3J 
 
 11,505 8 8 
 
 Amount of debts 
 
 due by 
 
 the Banicrupt 
 
 1922 14 IJ 
 
 21s. weekly 
 
 670 7 10 
 
 3084 4 7 
 
 4640 6 
 
 None 
 
 No allow- 
 ance 
 
 £25 allow- 
 ed to J. C. 
 Reeve. 
 
 8 7576 5 
 
 1117 1 10 
 
 10 
 11 
 
 12 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 4086 11 11 
 
 (See column 
 13, d.) 
 
 977 12 4 
 
 Bank, 
 225,620 15 5 
 
 Mr Ayton, 
 
 1329 5 6 
 
 Mr Napier, 
 
 32,761 4 7 
 
 19,219 2 11 
 
 411 15 6 
 
 866 7 1 
 
 Ordinary, 
 
 1225 7 5 J 
 
 Preferable, 
 
 326 6 1 
 1369 1 6^ 
 
 Aliowance 
 
 to 
 Bankrupt. 
 
 £ s. d. 
 
 None 
 
 None 
 
 None 
 
 No allow- 
 ance 
 
 No allow- 
 ance 
 
 Nothinff 
 
 None 
 
 Mr Ayton, 
 27 "6 
 
 Mr Napier, 
 27 6 
 
 37 16 
 
 33 15 
 
 None 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 
 None 
 
 None offered 
 
 3s. per pound, within two months from 
 the date of approval by the Court ; 
 James Barla*;, commission-agent in 
 
 Glasgow. 
 
 None offered 
 
 None 
 
 No composition 
 
 3s. 6d. per pound, in three months from 
 the date of discharge, (For cautioner's 
 name, see column 13, c.) 
 
 None 
 None offered 
 
 None 
 
 None 
 
 (See column 13,/.) 
 
 None 
 
 None offered 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid 
 
 Trustee's 
 Commission 
 
 £ s. d. 
 
 Dividend at 
 
 the rate of 
 
 2s.7id.per£ 
 
 None 
 
 No dividend 
 declared 
 
 None 
 
 {See column 
 13, n.) 
 
 696 3 8 
 being 3s. 9d. 
 
 per pound, 
 
 paLil7th Jan. 
 
 1842. 
 
 Not fixed 
 
 32 10 4 
 
 53 14 9 
 
 Interiin- 
 
 commissiun 
 
 No dividend 
 paid 
 
 (See column 
 13, .'.) 
 
 1st dividend 
 of 2s. per £ 
 
 Bank, 
 
 £25,080, 14s 
 
 declared by 
 
 com mi s- 
 
 sioners.andto 
 
 bepaid2dDec 
 
 Mr Ayton, 
 
 None 
 
 Nr Napier, 
 
 None 
 
 None paid 
 
 £78 paid 
 
 (See col. 
 1-, 9) 
 
 Nothing 
 
 AMOUNT OF EXPENSES. 
 
 £ .0. d. 
 Not fixed 
 
 21 
 
 50 
 
 Not fixiHl 
 
 Not fixed 
 
 10 
 
 Law Ex- 
 penses. 
 
 £ s. d. 
 Not ascer- 
 tained 
 
 29 4 3 
 
 49 10 4 
 
 Miscel- 
 laneous. 
 
 £ .*. d. 
 
 No account 
 
 yet I'losed 
 
 1 1 
 
 29 5 
 
 Additional information cont:.ii >•! in the 
 Returns. 
 
 24 17 2i 6 
 
 Not ascer- 
 taineil 
 
 51 10 7 
 
 158 3 
 as ascer- 
 tained 
 
 Not a.scer- 
 tained 
 
 32 
 
 20 0128 1 3 
 
 
 5 per cent 
 
 Bank, 
 1531 17 
 
 0100 
 
 Mr Ayton, 
 
 None 
 Mr Napier, 
 
 None 
 
 NiMie paid 
 
 Not fixed 
 
 4 7 
 
 37 3 8 
 
 Nothing 
 
 30 17 7 
 
 hitlierto 
 
 paid 
 
 Bank, 
 
 
 141 9 11 
 
 Not ascer- 
 tained 
 
 45 9 
 
 58 3 1 
 
 {See col. 
 13, h.) 
 
 Not ascer- 
 taine<i 
 
 55 9 7 
 
 (See col. 
 13, b.) 
 
 2 15 8 
 
 Bank, 
 451 14 
 
 Mr Avton, 
 
 67 '7 
 
 Mr Napier, 
 
 858 11 1 
 
 333 12 6 
 
 60 3 8 
 
 a Amount t>f <lividend, 
 Whereof is paid, 
 Unpaid, 
 
 411, i8s. 74. 
 
 L:t»8 IS 
 13 4 
 
 1. 41 1 18 ; 
 
 From the alwvo sum of T..3W!. lUs. l\d., 
 rontaiae<i ill the scfaenii- of divisiun, a d«- 
 ductiuu uus made on rhtckiu^ the inte- 
 rest accouui «iii one of the rlaim*, of 14*. 
 n.^d., making the aiiiuuut of diri«lrud« %e- 
 tiially pai', L3it7, l'.»s. o^d. 
 
 b Sundry exj>en8C8 paid for t>t4>rca«v and Ln- 
 sui?nc<- of gtKxls. alluwauce to bauLrap.t' 
 clerks, &.c. 
 
 <• John Gray, farmer, Blairlum. near Airilri«, 
 cautioner, under con^ideratiou vt Uie cre- 
 ditor.>:. 
 
 <il..l(i8, preferable, due t<> landlord*, Le.; 
 L.774, 18s. yd., vrdiuary rlaiuis ; a»nwl 
 of claims Lnlgeil with trustee, L.970, 17«. 
 5.U. 
 
 t 4s. per pound di^clared |>ayable by tnistae 
 on 2d August 1841, Ixing first statutory 
 period after sequestration, and nearly aU 
 paid ; and tid. per pound derlare^I |>ayat4e 
 by trustee ou 2d April 1842, and nearly 
 all paid. 
 
 /6d. per pound oflercd. )>ayable by e^ual •■- 
 btalments at six and nine months after 
 daleof fiual •li.M-harge ; John Cnnnin;haai, 
 foreman on tlie Olasgwv and Paisley Kail- 
 way. 
 
 p L.333, 19s. 8<1. ]>aid, beinf 4a. mm! ti. t|4. 
 
 per pound, the last a final divi^iend. 
 
 A Amount, 
 Expense of ilischarge, 
 
 Paid, - 
 
 Current bill for rent 
 of premises. 
 
 L.30 11 » 
 C S 11 
 
 L.l 
 
 8 
 
 6 
 
 L.S« 
 
 14 
 
 4 
 
 U 
 
 
 
 
 
 1« 
 
 > 
 
 • 
 
 
 
 
 L.M 5 1* 
 
 L.2, 2s. for Sheriff fees. Rent, baUnr« of 
 funds, say L.47, as hypotht cated. 
 
31 
 
 
 ■f 
 
 •V' 
 
 1 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 3 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 RoBERTsox, Duncan, innkeeper and stabler in 
 Dingwall, at present in Edinburgh. 
 
 Robertson & Ewen, wholesale druggists and 
 agents in Glasgow, as a Company, and Rol)ert 
 Robertson, solo surviving partner of that Com- 
 pany, as a partner thereof, and as an individual. 
 
 Robertson, James, & Co., manufacturers in Alva, 
 and James Robertson and Peter Rol>ertson, the 
 individual partners of that Company. 
 
 Robertson, Jambs, wood-merchant in Dimifrie?. 
 
 Robertson, J.vmes IlrNTER, merchant in Green- 
 ock. 
 
 Robertson-, John, sometime cattle-<lealer in St 
 Ninians, and now io>iding at Back of Muir, 
 near Bannockburn. 
 
 Robertson, John, merchant in Selkirk. 
 
 Robertson, John, shipowner in Dmnfries. 
 
 Robertson, John, b(X)kseller and stationer in 
 Glasgow. 
 
 Robertson, John Stewart, sometime merchant 
 in Dundee, but now fiirth of Scotland. 
 
 Robertson & Liddell, manufacturers in Glas- 
 gow, and Charles Robertson and John Liddell, 
 as partners of said concern, and as individuals. 
 
 Robertson, Peter, tailor and clothier, George 
 Street, Edinburgh. 
 
 Rodger, J.'^mes, merchant and grocer. Dairy, in 
 the county of Avr. 
 
 Rodger, Wm., deceased, shoemaker and tanner in 
 Fort'ar. 
 
 Ross, James, farmer, grain, and cattle-dealer, re- 
 siding at Borrowstown Mains, in the county of 
 Linlithgow. 
 
 Ross, John, & Co. , carrying on business in Glas- 
 gow as manufacturers and commission-mer- 
 chants, under the firms of John Ross & Com- 
 pany, and J. & D. Ross ; and in London, under 
 the firm of Ross & Company, and John Ross 
 and Daniel Ross, manufacturers and commis- 
 sion-merchants in Gla-'goW, the individual part- 
 nei's of these firms. 
 
 Ross, John, of Craigie Park, sometime organist in 
 Aberdeen, now deceased. 
 
 Date of Se- 
 
 ijuestration. 
 
 Mar. 31, 
 1842. 
 
 April 11, 
 1842. 
 
 Sept. 17, 
 1842; first 
 deli v. Sept. 
 
 9, 1842. 
 
 Aug. 24, 
 1&42; first 
 deliv. Aug. 
 
 8, 1842. 
 
 Feb. 28, 
 1842. 
 
 Dec. 24, 
 1841. 
 
 Mar. 20, 
 1841. 
 
 Aug. 24, 
 1842; first 
 deUv. Aug. 
 
 15, 1842. 
 
 April 14, 
 1841. 
 
 July 3, 
 
 1840; first 
 
 deliv. May 
 
 26, 1840. 
 
 June 7, 
 
 laii. 
 
 Sept. 14, 
 1842. 
 
 Mar. 3, 
 1842. 
 
 Jan. 4, 
 1841. 
 
 Aug. 19, 
 1842. 
 
 April 25, 
 1842. 
 
 Ross, John, spirit-dealer, Portobello, lately resid- 
 ing in Portobello, now deceased. 
 
 Dec. 30, 
 
 1840 ; first 
 
 deUv., Nov. 
 
 12, 1840. 
 
 Aug. 9, 
 1841. 
 
 Name and Designation 
 of Trustee. 
 
 Patrick Rose, writer in Ding- 
 wall. 
 
 Wm. Johnston, accountant in 
 Glassrow. 
 
 Jas. Boag, wool-merchant in 
 Edinburgh. 
 
 Thos. Chrichton, writer, Dum- 
 fries. 
 
 Allan FuUarton, banker in 
 Greenock. 
 
 Robt. Peddie, writer in Stir- 
 ling. 
 
 Robert Haldane, writer in 
 Galashiels. 
 
 Thomas Crichton, writer in 
 Dumfries. 
 
 David Dreghom, accountant 
 in Gla<520w. 
 
 Jas. Smieton, manufacturer in 
 Dundee. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Jas. Butler Crease, merchant, 
 Edinburgh. 
 
 John Blair, baker in Dairy. 
 
 Wm. Potter, brewer in For- 
 far. 
 
 Henry Salmon, banker in 
 Falkirk. 
 
 Wm. Auld, accountant in 
 Glasgow. 
 
 Jas. Garden, writer, now ad- 
 vocate in Aberdeen. 
 
 John Glen, wine and spirit- 
 merchant, Edinburgh. 
 
 Names and Designations of 
 Commissioners. 
 
 Donald Eraser, merchant, Johnstone Dal- 
 ziel, writer, and Donald Forbes, painter, 
 all in Dingwall. 
 
 Jas. Gibb, merchant, Hugh Railton, writer, 
 and John Reid, stationer, all in Gla.sgow, 
 
 Wm. Robertson, merchant in Glasgow, Alex. 
 Dawson, merchant in Glasgow, and John 
 Morrison, at Devonside. 
 
 Alex. Hannay, agent for the National Bank 
 of Scotland, Dumfries, Archd. Hamilton, 
 writer, Dumfries, and Robt. Laing, man- 
 ager Southern! Bank of Scot., Dumfries. 
 
 Jas. Pollock, manager of the Glasgow Marine 
 Insurance Company, Thos. Turner, agent, 
 Royal Bank of Scotland, Greenock, and 
 Thos. Jamieson, joiner there. 
 
 Peter Grant, writer, Stirling, Thos. Ea.son, 
 Wright, in Newmarket of Bannockburn, 
 and David Abercromby, farmer, Ban- 
 death. 
 
 John Craig, merchant ui Edinburgh, George 
 Roberts, manufacturer in Gal&^hiels, and 
 Robert Gill, jmi., manufacturer there. 
 
 Alex. Hannay, agent National Bank of 
 Scotland, Dumfries, and Robert Laing, 
 manager for the Southern Bank of Scot- 
 land, Dumfries. 
 
 Robt. Weir, stationer, Ja.<«. Bell, printer, and 
 Wm. Wallace, bookbinder, all in Glasgow. 
 
 Wm. Christie, general manager of the Ea.st- 
 em Bank of Scotland, John Moir, mer- 
 chant, Dundee, and Thos. Saunders, mer- 
 chant there. 
 
 John Hanan, Jas. Campbell, and John Wil- 
 son, all merchants in Glasgow. 
 
 Peter Richardson, woollen-draper, Edin- 
 burgh, Michael Wilshere, merchant, Edin- 
 burgh, and James Sinclair, accountant, 
 Edinburgh. 
 
 Wm. Muir, cabinet-maker, Kilwinning, Wm. 
 Brown, farmer in Newhouse, and John 
 Speir, fanner in Auchcnskeith. 
 
 John Yeaman, banker, John Tindal, and 
 Charles Rodger, writers, all in Foriar. 
 
 Thos. Nimmo, tanner in Linlithgow, Robert 
 Bauchop of Bogend, and Alex. Lear- 
 month, flesher, Grangepans. 
 
 James Black, calico-printer, Robt. Wilson, 
 manufacturer, and Geo. Yuille Shortridge, 
 calico-printer, all in Glasgow. 
 
 Alex. Jopp, advocate in Aberdeen, Robert 
 Shand, advocate there, and Wm. Little- 
 john, cashier of the Aberdeen Town and 
 County Banking Company. 
 
 Chas. Cock Christie, distiller, Blair Street, 
 Edinburgh, George Wilson, feuar, Porto- 
 bello, and Thomas Hepburn, blacksmith 
 there. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 SUte. 
 
 £ s. d. 
 
 393 11 ^ 
 
 2481 9 11 
 
 369 5 11 
 
 No state, bank- 
 rupt in bad 
 health 
 
 2391 
 
 1091 11 6 
 
 1373 16 10 
 
 No amount or 
 value stated in 
 state 
 
 872 4 9 
 
 (See column 
 13, r.) 
 
 2845 
 
 73 
 
 as valued by 
 interim-factor 
 
 813 9 
 
 None 
 
 4258 12 3 
 
 3228 4 10 
 
 No state — 
 bankrupt dead 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ s. d. 
 162 19 7 
 
 295 
 
 None 
 
 173 7 9.V 
 
 472 
 
 27 11 ^ 
 
 1032 5 11^ 
 
 None 
 
 275 12 2 
 
 (See column 
 13, d.) 
 
 None 
 
 16 2 8 
 by interim-fac- 
 tor and trustee, 
 
 None 
 
 537 4 2 
 
 9 5 6 
 
 55 9 8 
 
 2731 13 11 
 
 186 17 
 
 RECORD OF SEQUESTRATIONS. 
 7 8 9 
 
 31 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 8 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 £ s. d. 
 999 8 1^ 
 
 6033 13 3 
 
 895 9 7 
 
 No state — 
 
 amount lodged 
 
 2671 19 OJ 
 
 10,654 
 
 397 6 11| 
 
 2827 17 H 
 
 Amount lodged 
 1302 11 8 
 
 5670 2 1^ 
 
 Not known 
 
 6918 
 
 500 
 and upwards. 
 
 2312 8 10| 
 
 1728 18 7 
 
 8244 11 6 
 
 2579 10 6 
 
 537 16 ^ 
 besides herit- 
 able debts 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 £ s. d. 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 £3 month- 
 ly, for 10 
 months 
 
 None 
 
 None 
 
 33 2 
 
 None 
 
 None 
 
 None 
 
 None 
 
 10 
 
 None 
 
 Amount of Composition, when Payable, ^r^d j^^onut vmd 
 
 Composition 
 accepted, but 
 discharge not 
 
 yet obtained 
 
 Discharged on 
 composition 
 
 Undischarsed 
 
 Undischarged 
 
 Undischarsed 
 
 O 
 
 Undischarged 
 
 O 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Names and Designations of Cautioners. 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 6d. per pound, 3 months after dis- 
 charge ; Donald Robertson, coach- 
 proprietor, Northumberland Street, 
 Edinburgh. 
 
 7s. 6d. per pound ; at 4, 8, and 12 
 montlis from approval, in equal por- 
 tions. (For cautionei-s' names, see 
 column 13, a.) 
 
 None 
 
 None 
 
 None 
 
 No composition 
 
 None 
 
 None 
 
 98. per pound ; 10 days after approval. 
 
 None 
 
 6s. 8d. per pound ; 3 and 6 months af- 
 ter discharge ; Hugh Roger, farmer, 
 Craighead, and John Spier, farmer in 
 Auchenskeith. 
 
 None 
 
 None 
 
 None 
 
 None 
 
 £ s. d 
 
 None 
 
 None 
 
 None 
 
 (See column 
 13, b.) 
 
 None 
 
 Not vet as- 
 certained 
 
 None de- 
 clared 
 
 410 16 1 
 paid 
 
 None 
 
 2579 10 6 
 
 No dividend 
 declared 
 
 £ s. d. 
 None paid 
 
 100 
 
 Law 
 Expenses. 
 
 None paid 
 
 None 
 
 34 
 
 51 19 6 
 
 None 
 
 Not fixed 
 
 84 
 
 Interim- 
 factor's fee, 
 5 
 
 Not fixed 
 
 16 1 
 
 None 
 
 Not fixed 
 
 13 10 
 
 20 
 
 8 1 1 
 
 38 8 4 
 
 None paid 
 
 14 9 o 
 
 86 
 
 30 8 
 
 76 4 11 
 
 4 10 4 
 
 80 9 9 
 
 Not yet 
 rendered 
 
 (See col. 
 13, «.) 
 
 45 
 
 40 10 1 
 
 None 
 
 4 11 6 
 
 Miscel- 
 laneous. 
 
 £ Jf. d. 
 70 
 
 None paid 
 
 45 3 9 
 
 1 16 5^ 
 
 Additional information con Uiir.t^l in th« 
 Returns. 
 
 a John Robertson, druggist, Gla^w, far 
 whole, and James Robertson, m-rrh— t 
 
 there, for third instalment. 
 
 83 14 3^ 
 
 1 1 
 
 176 15 10 
 
 Not ascer- 
 tained 
 
 9 18 11 
 
 (See col. 
 
 13,/.; 
 
 69 17 
 
 56 
 
 60 5 2 
 
 40 18 2 
 
 50 14 2 
 
 97 15 3 
 
 (See col. 
 13,^.) 
 
 b Dividends, by three parmmts, aaioontiiif 
 in whole to 5s. 7d. per pound. 
 
 c There was no state made np or gittm by 
 the bankrupt, but in the report by the »• 
 terim-factor it was suted that the only 
 funds thought available to the estate, 
 amounted to about L.306, lis. lUd. 
 
 dhJ^Al, lis. &d. : of this L.17G, 7t. 7d. u 
 claimed preferably, but the claim not ai- 
 mittcd by the trustee. 
 
 e Paid, up to 22d October, L.IO, 4s. 3d. ; &r- 
 ther expenses not ascertained. 
 
 / Paid, np to 22d October, L.2. 3«. lOd. ; &r- 
 ther expenses not ascertained. 
 
 g L.37, 17s., including funeral charfcs of 
 the deceased, taxes, &c. 
 
32 
 
 4 
 
 1.! 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 8 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Ross, Robert, tailor and clothier in Dalkeith. 
 
 RoxBUKGH, JoHX, & Sox, manufacturers in Pais- 
 ley, and John Roxburgh, and Andw. Roxburgh, 
 manufacturers there, the individual partners of 
 that Company. 
 
 RrssELL, David, makter, grain-dealer, and cattle- 
 dealer at Sauchinford, in the county of Stirling. 
 
 i RtJSSELL, David, founder at Uddingstone, in the 
 county of Lanark. 
 
 5 Russell & Kirkla:«d, print and shawl-warehouse- 
 men in Glasgow, and James Kirkland, the sole 
 partner of that firm, and as an individual. 
 
 6 Russell, Macnish, & Co., and Russell & Mac- 
 NISH, merchants, Glasgow, also carryingon business 
 in London as merchants and commission-agents 
 under the firm of Arthur, Strachan, & Co., and 
 in Adelaide, South Austraha, as merchants under 
 the firm of Murray, Greig, & Co., and David Caig 
 Macnish, merchant, residing in Glasgow, one of 
 the individual partners of said firms. 
 
 David Caig Macnish. 
 
 7 Russell, John, merchant in Glasgow, presently 
 in South Austraha, or elsewhere furth of Scot- 
 land, as an individual partner of the co-partner- 
 ship carrying on business as merchants in Glas- 
 gow under the firms of Russell, MacNish & Co. ; 
 in London, as merchants and commission-agents 
 under the firm of Arthur, Strachan, & Co., and 
 in Adelaide, South Australia, as merchants un- 
 der the firm of Murray, Greig, & Co., and as 
 an individual. 
 
 Russell, Robert, brick-maker at Annfield, near 
 Glasgow, residing at Dunchattan Buildings, Duke 
 Street, Glasgow. 
 
 Rutherfort, Andw., spirit-merchant, Edinburgh, 
 and residing in St James's Square there. 
 
 Rutherford, Ebenezer, merchant in Kirkcaldy. 
 
 Rutherford, John, & Co., manufacturers and 
 merchants, Jedburgh, and John Rutherford, the 
 individual partner thereof. 
 
 Sang, Edward, civil-engineer, printer, and pub- 
 lisher, formerly canTing"* on business in Edin- 
 burgh, now residing in Manchester. 
 
 Saunders, Laing, & Co., merchants and manufac- 
 turers in Dundee, and Thomas Saunders, mer- 
 chant and manufacturer there, and John Laing, 
 merchant in Birmingham, and also merchant 
 and manufacturer in Dundee, the individual 
 partners of said Company. 
 
 Thomas Saunders. 
 
 Saunders, Thomas, grain and potatoe-merchant 
 in Alloa. 
 
 Sceales, Adolphus Meiklejohn, coal-merchant, 
 Edinburgh. 
 
 Scotland, John, mason and builder in Glasgow. 
 
 Date of Se- 
 questration. 
 
 Jan. 25, 
 1842. 
 
 Jan. 4, 
 1842. 
 
 Mar. 14, 
 1842. 
 
 Mar. 17, 
 1842. 
 
 Jan. 29, 
 1841. 
 
 Dec. 20, 
 1841. 
 
 Do. 
 
 Mar. 22, 
 1842 ; first 
 deliv. Feb. 
 
 16, 1842. 
 
 Nov. 20, 
 1841. 
 
 Nov. 17, 
 1841. 
 
 Feb. 12, 
 1842. 
 
 April 22, 
 IMO. 
 
 April 28, 
 1842. 
 
 Mar. 18, 
 1842. 
 
 Do. 
 
 Mar. 18, 
 1842. 
 
 Feb. 24, 
 1842. 
 
 Aug. 1, 
 1842. 
 
 Name and Designation 
 of Trustee. 
 
 Jas. Young, merchant. High 
 Street, Edinburgh. 
 
 Robert Boyd, manufacturer in 
 Paisley. 
 
 John Sawers, agent at Stirling 
 for the Edinburgh and Leith 
 Bank. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 Alex. Mein, accountant in 
 Glasgow. 
 
 William Auld, accountant in 
 Glasgow. 
 
 Dm. 
 
 William Auld, accountant in 
 Glasgow. 
 
 Wm. Anderson, accountant in 
 
 Glasgow. 
 
 Wm. Shiels, wine-merchant, 
 Leith. 
 
 Rodger Black, writer in Kirk- 
 caldy. 
 
 James Mein, wool-merchant, 
 Jedburgh. 
 
 Wm. Hutchison Forrest, ac- 
 countant in Edinburgh. 
 
 Alex. White, jun,, merchant 
 in Dundee. 
 
 David Christie, saddler in 
 Alloa. 
 
 Jas. Sym, accountant in Edin- 
 burgh. 
 
 John Christie Foulds, account- 
 ant, Glasgow. 
 
 Names and Designations of 
 Commissioners. 
 
 Alexandpir Cockbum, John Henderson, and 
 James Stewart, baker, all in Dalkeith. 
 
 Thomas Risk, manager of the Paisley Com- 
 mercial Banking Co., Wm. Phihps, mer- 
 chant, Paisley, and Andrew MacEwan, 
 accountant in Glasgow. 
 
 Alexander Tumbull, farmer, Cushinquarter, 
 Ebenezer Gentleman, writer, Stirling, 
 and Alex. Boyd, writer there. 
 
 Wm. York, builder, Glasgow, John Buchanan, 
 builder there, and John Frew, coal-mer- 
 chant, Port-Dundas. 
 
 James Russell, John Wilson, and William 
 Kelly, all merchants in Glasgow. 
 
 Robert Findlay, manager of the Glasgow and 
 Ship Bank, Wm. Walker, cashier of the 
 Glasgow Union Bank, and James Nixon, 
 hatter, all in Glasgow. 
 
 Do. 
 
 Robert Findlay, bankf^r, William Walker, 
 banker, and James Kixon, hatter, all in 
 Glasgow. 
 
 David Russell, founder, Uddingstone, James 
 Dick, builder, and James Inglis, writer. 
 
 both in Glasgow. 
 
 Andrew Smith, brewer (of William Younger 
 & Company, brewers, Edinburgh), William 
 Robertson, cooper, Leith, and Frederick 
 Ormston, clerk to Robert Mitchell & Co., 
 brewers, Edinburgh. 
 
 David Inglis, manufacturer, Dunfermline, 
 David Donaldson (of David Donaldson & 
 Co., bleachers, Rothesfield), and James 
 Russell, writer in Kirkcaldy. 
 
 John Elliot, banker, William Rutherford, 
 banker, James Wilson, manufacturer, all 
 in Jedburgh. 
 
 Patrick Arlam, S. S.C, John Sang, civil-en- 
 gineer .and land-surveyor in Kirkaldy, and 
 Alex. Sime, accountant in the Branch of 
 the Royal Bank at Leith. 
 
 David Martin, jun., merchant in Dundee, 
 John Symers, agent at Dundee for the 
 British Linen Co., and Andrew Benvie 
 (of Cochrane & Benvie, merchants in Dun- 
 dee). 
 
 Do. 
 
 Thos. Brydie, agent for the Glasgow Union 
 Bank, Alloa, James Raynes Wilson, coal- 
 proprietor, Clackmannan, and John Mor- 
 rison, brewer at Grange, near Alloa. 
 
 George Ritchie, W. S., Captain Thomas Gor- 
 don, residing in Edinburgh, and Robert 
 Laidlaw, S. S. C. 
 
 William Kerr, wright, Wilham Stobo, iron- 
 monger, and Patrick Hutchison, writer, all 
 in Glasgow. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ «. d. 
 322 5 
 
 5388 16 2 
 
 685 3 
 
 526 2 11 
 
 4160 17 3 
 
 including large 
 
 foreign balances 
 
 21,666 18 1 
 
 582 10 6 
 
 203 16 11 
 
 1003 8 2 
 
 6609 19 10 
 
 (See column 
 
 13, €.) 
 
 2692 12 5 
 
 206 6 4 
 176 7 
 
 163 2 6 
 
 90 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ 8. d. 
 135 7 6 
 
 5834 10 
 
 491 19 5 
 
 80 17 6 
 
 2224 6 7 
 
 4137 1 10 
 
 114 8 
 
 None 
 
 81 4 4 
 
 47 10 11 
 
 4756 12 4 
 
 30 
 
 117 14 4 
 
 RECORD OF SEQUESTRATIONS. 
 
 None 
 
 £171 less £6, 
 16s. 5^., per 
 bill not yet re- 
 tired 
 None 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amountof debts 
 
 due by 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional infortnation contUB^si in tbe 
 Returns. 
 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 laneous. 
 
 1 
 
 £ s. d. 
 459 2 7i 
 
 £ s. d. 
 
 ... 
 
 ... 
 
 £ s. d. 
 3s. 9d. per 
 pound paid 
 
 £ s. d. 
 6 15 4 
 
 £ s. d. 
 34 16 11 
 
 £ s. d. 
 5 2 
 
 
 2 
 
 21,789 6 6 
 
 Nothing 
 
 
 • «• 
 
 1st dividend 
 
 ofSs. per 
 
 pound paid 
 
 on 5th Sept. 
 
 1842 
 
 250 
 
 33 7 11 
 
 376 16 8 
 paid to 
 
 workers, 
 &c. 
 
 
 3 
 
 (See column 
 13, a.) 
 
 ... 
 
 Discharged on 
 composition 
 
 {See column 13, 6.) 
 
 «• * 
 
 • • • 
 
 ... 
 
 ... 
 
 a L.2112, 18s. 5d., oi which therv wm da* to 
 the Excise for malt duties, L.44ri, ISs. 64. 
 
 4 
 
 1962 11 8 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 30 17 5 
 
 1 16 6 
 
 b Is. Cd. per pound, two and four months af- 
 ter final discharge, bv e<]ual instalmcata. 
 Discharge obtained on 17th June 184S. 
 David Finlaf , distiller at IIolmK, Kirkin- 
 tilloch. 
 
 5 
 
 8415 5 4 
 
 None 
 
 Undischarged 
 
 None 
 
 £1900 paid 
 
 131 11 
 
 86 18 
 
 4 18 2 
 
 
 6 
 
 31,205 9 2 
 
 120 2 
 
 ... 
 
 
 ... 
 
 100 
 
 87 15 0414 7 4 
 
 
 
 
 
 
 • •• 
 
 
 Not fixed 
 
 
 73 12 3 
 
 
 7 
 
 
 
 • •• 
 
 
 
 Not fixed 
 
 1 8 6 
 
 36 9 9 
 
 
 8 
 
 3134 13 3 
 
 None 
 
 Discharged on 
 composition 
 
 Is. per pound, at six and nine months 
 after discharge, on all debts due at 
 the date of sequestration ; John Adam, 
 brick and tile-maker, Glasgow. 
 
 ... 
 
 20 
 
 46 1 4 
 
 
 
 9 
 
 2706 13 8 
 
 whereof ranked 
 
 994 14 1 
 
 None 
 
 Undischarged 
 
 None 
 
 (See column 
 13, c.) 
 
 5 per cent. 
 
 40 8 1 
 taxed and 
 incurred up 
 
 to 27th 
 May 1842 
 
 
 e 4d. to 4^. per pound, apparentlr diriaabW, 
 to be paid on 18th November 1842. 
 
 10 
 
 Ranked, 
 816 17 6 
 Unranked, 
 642 3 ^ 
 
 £1 per 
 week; total 
 paid, £24, 
 
 2s. 8d. 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 4 16 10 
 
 7 9 9 
 
 
 11 
 12 
 
 Ordinary, 
 
 19,163 5 3 
 
 Preferable, 
 
 917 12 7 
 
 (See column 
 
 13, /.; 
 
 10 17 6 
 
 None 
 
 Undischarged 
 Undischarged 
 
 None offered 
 
 None 
 
 {See column 
 13, d.) 
 
 No dividend 
 declared 
 
 195 7 7 
 Interim- 
 factor, 
 15 
 
 Not fixed 
 
 102 18 1 
 None paid 
 
 191 10 7 
 
 includes 
 rent of, and 
 repairs on 
 
 Mm 
 
 3 8 2 
 
 d 3s. per pound ; paid, L.2C66, Os. 14.; ff- 
 ferable debts paid, L.9I7. lis. 7d. 
 
 € L.199 due on open account, bwides tundrj 
 assets not valued. The estimated amoant nt 
 the whole assets, per trustee's report after 
 examination of the bankrupt, is L 1000, to. 
 Id. 
 
 13 
 
 Stated by the 
 bankrupts at 
 9102 10 7 
 
 None 
 
 Undischarged 
 
 OflFer made, but not yet finally decided 
 on by the creditors. 
 
 None 
 
 None paid 
 
 55 2 7 
 
 13 17 
 
 / L.975, Us. 4d., per claims hedged: otk«r 
 debts, per bankrupt's sUte, L.S4S, 8a. 
 
 14 
 
 15 
 16 
 
 Bankrupt's state 
 9643 11 11 
 990 3 8 
 
 Common, 
 3429 16 11^ 
 Preferable, 
 36 17 
 1695 16 8 
 
 None 
 None 
 
 None 
 
 No allow- 
 ance 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Discharged on 
 composition 
 
 Discharged on 
 composition 
 
 Do. 
 
 4s. per pound, at four, eight, and twelve 
 
 months after date of final discharge ; 
 
 Andrew Saunders, tailor and clothier 
 
 in Edinburgh. 
 6d. per pound ; John Paxton, Royal 
 
 Exchange Coffeehouse, Edinburgh. 
 
 Is. per pound, payable three months af- 
 ter date of discharge ; John Scotland, 
 mason in Denny. 
 
 None 
 
 None paid 
 5 per cent. 
 
 31 10 
 Not fixed 
 
 None paid 
 
 Estimated 
 at £40 
 
 23 6 1 
 
 • 
 
 1 11 6 
 
 {See col. 
 13, g.) 
 
 g The buikrupt got his discharge on lOtli 
 June 1842. When his esUU is fully r»> 
 alized, and the composition paid, there will 
 be a deficiency of L.4, 4s. 8d. 
 

 >■>■ 
 
 if 
 
 i 
 ■» 
 
 :*• 
 
 t, 
 
 
 sa 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Scott, Archd., farmer and seed-merchant, South- 
 field, in the county of Haddington. 
 
 Scott, David, & Co., sometime carrying on busi- 
 ness as seed crushers and general merchants, 
 Port-Seaton Oil Mills, Port-Seaton, by Tranent, 
 and now in Leith, as a Company, and David 
 Scott, seed crusher and general merchant there, 
 and John Mackenzie Walker, seed crusher and 
 general merchant, residing at Stuart Street, 
 Piershill, near Edinburgh, the individual part- 
 ners of that Co., as partners thereof, and the said 
 John Mackenzie Walker, as an uidividual. 
 
 3 Scott, Davii>, farmer, at Ormiston Mains, one of 
 the partners of the Company of David Scott i 
 Company, seed crushers and general merchants, 
 sometime at Port-Seaton, near Tranent, and 
 now in Leith, as an individual. 
 
 Scott, Jas., mason, builder, and contractor, re- 
 siding at Milngavie, Stirlingshire, whose princi- 
 pal building contracts latterly, were at Mary- 
 hill, in Lanarkshire. 
 
 Scott, James, farmer and grazier, Drumachum, 
 Glenshee. 
 
 6 Scott, John, late merchant in Buckholmside, 
 near Galashiels, county of Roxbm-gh, deceased. 
 
 7 Scott, John, farmer and grain-dealer at MiU- 
 hauorh, in the i)arish of Dunning, and county of 
 Perth. 
 
 8 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 Scott, Mctk, & Co., merchants, Glasgow, and in 
 Montreal, Lower Canada, as a Company, and 
 John Muir, merchant, only partner of said 
 Company presently in Great Britain, residing 
 in Glasgow, as a partner thereof and as an indi- 
 vidual. 
 
 Scott & SxiLtNG, manufacturers in Glasgow, as a 
 Company, and Wm. Strang, as sole partner of 
 that Company, and as an individual. 
 
 Selcrig, Andrew, & Co., manufacturers, Dysart, 
 and Andrew Selcrig, manufacturer, Dysart, sole 
 partner of that Company, and as an individual. 
 
 Semple, Jas., currier and leather-merchant in 
 Glasgow, carrying on business there under the 
 firm of James Semple & Co., as curriers and 
 leather-merchants. 
 
 Seton, Alex. BROore, & Co., merchants in Glas- 
 gow, and also carrying on trade in the Island 
 of St Vincent, under the firm of Goching and 
 Seton, and Alexander Brodie Seton, merchant in 
 Gla.sgow, as a partner of the said firms, and as 
 an individual, and also a partner of the copart- 
 nery carrying on trade in the Island of Carria- 
 cow, under the firm of James Thom & Co. 
 
 Sharp, Dajokl, merchant in Greenock, deceased. 
 
 Sharp, Wm. & Charles, wine and spirit-mer- 
 chants and grocers in Montrose, as a Company, 
 and Wm. Shai-p, wine and spirit-merchant and 
 grocer in Montrose, and Charles Sharp, also 
 wine and spirit-merchant and grocer in Mon- 
 trose, the individual partners of that Company, 
 as partners thereof, and as individuals. 
 
 Date of Se- 
 questration. 
 
 
 Mar. 9, 
 1842. 
 
 April 14, 
 l&t2. 
 
 April 22, 
 1842. 
 
 April 22, 
 1842. 
 
 July 18, 
 1842. 
 
 June 11, 
 l&ll. 
 
 July 5, 
 1841. 
 
 March 4, 
 1842. 
 
 Jan. 19, 
 1841. 
 
 Sept. 30, 
 1841. 
 
 June 13, 
 1840. 
 
 Mar. 18, 
 1&41. 
 
 Jan. 14, 
 1842. 
 
 June 4, 
 1842. 
 
 Name and Designation of 
 Trustee. 
 
 Patrick Brodie, accountant in 
 Edinburgh. 
 
 Wm. Allan, accountant in 
 Edinburgh. 
 
 Donald Smith Peddie, ac- 
 countant in Edinburgh. 
 
 John Christie Foulds, accoun- 
 tant in Glasgow. 
 
 James Morrison, accountant 
 in Perth. 
 
 Jas. B. Crease, merchant in 
 Edinburgh. 
 
 Wm. Brown, writer in Crieff. 
 
 Alex. Mein, accountant in 
 Glasgow. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 James Birrel, clerk to John 
 Fergus, merchant, Kirk- 
 aldy. 
 
 Geo. Young, writer in Glas- 
 gow. 
 
 Thos. Graham Buchanan, ac- 
 countant in Glasgow. 
 
 Wm. Connal, merchant in 
 Glasgow. 
 
 John Barclay, jun., Esq., 
 banker in Montrose. 
 
 Names and Designations of 
 Commissioners. 
 
 Cliarles Jas. Henderson (of Geo. Berry & 
 Co., Leith), Alex. Henderson, farmer. 
 Long Niddry, and Archibald Park (of A. 
 & J. Park, Edinburgh). 
 
 Richard Nesbet, coal-merchant, Elphingston, 
 John Wardrope Tawse, W.S., and James 
 Graham, writer in Edinburgh. 
 
 Samuel Wordsworth, W. S., Edinburgh, 
 Richard \Miytock, carpet-manufacturer 
 there, and Thos. Lees, writer, Mussel- 
 burgh. 
 
 Jas. Black, merchant, Geo. Dick, lime-mer- 
 chant, and John Marshall Hill, writer, all 
 in Glasgow. 
 
 John Dewar, spirit-dealer, and Jas. Chal- 
 mers, merchant, both in Perth, and David 
 Sinclair, farmer at Finduie. 
 
 John Lees, tobacco manufacturer, Robt. Gil- 
 Ion, merchant, and Wm. Chadwick, mer- 
 chant, all in Edinburgh. 
 
 Wm. Young, writer in Auchterarder, and 
 Geo. Stewart, farmer, Lowbank. 
 
 John Nisbet, merchant, Glasgow, Robert 
 Muir, residing in Campsie, and Henry 
 Brock, banker in Glasgow. 
 
 Alex. Reid, dyer at Greenhaugh and in 
 Glasgow, Wm. Blackwood, yarn-merchant 
 there, and John Allan, writer there. 
 
 John Fergus and Geo. Anderson, agents at 
 Kirkaldy for the Glasgow and Ship Bank 
 Company, and George Elder, merchant, 
 Kirkaldy. 
 
 John Gilmour, S.S.C, Edinburgh, James 
 M 'Arthur, merchant in Glasgow, and 
 John Wilson, writer there. 
 
 John M'Kie, Hugh Coggan, and James 
 M' Vicar, all merchants in Gla.sgow. 
 
 Andrew Ramsay, Wni. Leitch, and Robert 
 Angus, all merchants in Greenock. 
 
 David Hill, banker, Robt. Walker, banker, 
 and Alex. Thomson, writer, all in Mon- 
 trose. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 5771 19 10 
 
 Company, 
 1240 6 1 
 J. M. Walker, 
 368 10 
 
 £ s. d. 
 3811 9 3 
 
 Company, 
 743 11 7 
 J. M. Walker, 
 48 6 
 
 1311 9 
 
 358 10 5 
 
 369 10 4 
 
 488 10 
 
 1060 9 10 
 
 No account yet 
 audited 
 
 353 8 3^ 
 
 1364 1 2a 
 
 476 3 
 balances of fo- 
 reign consign- 
 ments 
 
 1156 12 10 
 
 1434 10 7 
 
 1259 10 6 
 
 6176 15 7i 
 
 Banknipt dead 
 — no state. 
 
 Company, 
 1844 8 10 
 Wm. Sharp, 
 
 963 14 
 Chas. Sharp, 
 
 368 11 9 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 350 12 
 
 18 6 
 
 149 6 8 
 
 725 14 4 
 
 588 19 1 
 
 None 
 
 990 17 2 
 
 (See column 
 13, h.) 
 
 Company, 
 
 669 18 3 
 Wm, Sharp, 
 
 609 3 7 
 Chas. Sharp, 
 
 283 10 
 
 RECORD OF SEQUESTRATIONS. 
 
 8 
 
 33 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt 
 
 £ 8. d. 
 11,600 
 
 Company, 
 
 2567 2 10 
 
 J. M. Walker, 
 
 491 8 4 
 
 Allovance 
 
 to 
 Bankrupt. 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 6800 
 
 1088 10 10 
 
 474 19 2 
 
 as estimated by 
 banknipt 
 
 460 16 1\ 
 
 various sums 
 not yet ranked 
 
 3685 14 10 
 
 2487 18 7 
 
 £ s. d. 
 £18, 18s. 
 paid, other 
 £5, 5s. 
 voted but 
 not paid 
 18 18 
 
 
 
 to J. M. 
 Walker. 
 
 16 16 
 
 None 
 
 None 
 
 None 
 
 Nono 
 
 4687 
 
 (See column 
 13, e.) 
 
 2007 12 6 
 
 20,700 19 ^ 
 
 42,655 19 8i 
 
 (See column 
 13, k.) 
 
 None 
 
 None 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 (See column 
 13, a.) 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarijed 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 (See col. 
 13,/) 
 
 None 
 
 151 4 
 
 None 
 
 W. Sharp, 
 31 10 01 
 C. Sharp, 
 20 9 6 
 
 Undischarged 
 
 Undischarged 
 
 Amount of Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 9s. per pound ; payable 14 days Rafter 
 final approval ; Mrs Jane Howden 
 or Scott, residing at Southfield. 
 
 5s. per pound, by equal instalments, at 
 6 and 9 months from date of dis- 
 charge ; John Black & Co., mer- 
 chants, Glasgow. 
 
 None 
 
 None 
 
 No Composition 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid 
 
 s. d' 
 
 £ 
 
 (See column 
 13, b.) 
 
 3s. per pound 
 
 to be paid 
 
 on 14th Dec, 
 
 next, on the 
 
 Company's 
 
 debts. 
 
 None 
 
 AMOUNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 d 
 10 
 
 £ s. 
 
 176 11 
 
 and £31, 
 10«. for 
 clerks. 
 
 Interim- 
 factoi"'s fee 
 and com- 
 mission, 
 57 15 
 
 Law 
 
 Expenses. 
 
 £ #. d 
 
 (See col. 
 
 13, c.) 
 
 Paid to ac- 
 count, 
 26 12 6 
 
 None paid 
 
 None 
 
 15s. Id. per 
 
 pound, all 
 
 paid 
 
 No dividend 
 declared 
 
 111 7 
 paid 
 
 529 11 3 
 
 None de- 
 clared 
 
 None 
 
 (See col. 
 13, 9-) 
 
 (See column 
 13, e.) 
 
 Period not 
 yet arrived 
 
 21 
 
 •Not fixed 
 
 
 
 ^18 13 
 * interim- 
 factor, 
 5 5 
 
 Not ascer- 
 tained 
 
 8 9 
 
 42 16 
 
 Not fixed 
 
 20 
 
 68 16 3 
 
 {See col. 
 13, j.) 
 
 Not fixed 
 
 Not known 
 
 Not ascer- 
 tained 
 
 Miscel- 
 laneous. 
 
 £ .<f. 
 
 (See col 
 13, d.) 
 
 d. 
 
 Additional information-contairits] hi the 
 Returns. 
 
 312 
 
 Not ascer- 
 tain ctl 
 
 38 8 OJ 26 7 4 
 
 About 
 185 01 
 
 None 
 
 40 
 
 Supposed 
 50 01 
 
 Suppose*! 
 92 18 7 
 
 60 
 
 84 10 1 
 
 1 11 6 
 
 2 19 11 
 
 None 
 
 170 13 11 
 
 a Dischar<;e on composition in ctmrw flf 
 being carried tlirough. 
 
 6 A dividend of ha. per pound order«>d to W 
 paid at tlie first statutory pi'ri<~Ml. v'u.. lOck 
 November; but the com^Mtsitiun, if ap- 
 proved of by the Lord Ordinary, may ••- 
 persede it. 
 
 c L.103, 3s. 3d., including expenses of se- 
 questration, an<l expenses during intrrifli- 
 factorship. 
 
 d L.73, Ids. 8d., including expens»-> >>{ inve*- 
 tories and valuations during iut^riui-far- 
 torship. 
 
 e Debts as in bankrupt's state. L.2934,0s. "d. 
 do. as claimed, L.2i<39, lUs. Id. 
 
 /L.IO, 156., being at rate of L.l, Ic pei 
 week. 
 
 ff Is. 6d. per pound on the Company debta, 
 to be paid on 9th Nov. 1842. 
 
 5493 14 4 
 
 as stated 
 
 before 
 
 99 11 10 
 
 h L.16,U6, 19s. 2d.; out of which, besides 
 the sum set aside for dividends, iic. there 
 has been disbursed L.5493, Ms. 4d., in the 
 management of ships, &c. 
 
 i L.10,663, 198. lid.; of this only L.7. 38. 
 lljd. is unpaid. The remainder is either 
 paid ur consigned. 
 
 j Trustee's commission and law expenses not 
 fixed, but the balance of funds realized re- 
 maining, after payment of miscellaneous 
 expenses and dividends, reserved to meet 
 these. 
 
 k Due by the Company, per statement given 
 up by them, L.4785,'2s. 8jd.; due by Wm. 
 Sharp individually, L.680. No debt ap- 
 pears by the state, to be due by Wm. 
 Sharp individually. 
 

 i 
 
 M 
 
 34 
 
 1 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 Shepherd, Alex., solicitor, distiller, and wood- 
 merchant, Inverness, deceased. 
 
 Shiels, Robert, spirit-dealer, Commercial Place, 
 North Leith. 
 
 Shortrede, A>T)RE\v, prmter in Edinburgh. 
 
 Sim, George, & Sox, candle-manufactm-ers in 
 Glasgow, and George Sim, the sole partner of 
 that firm. 
 
 18 
 
 Sinclair, Dugald, hotel and iimkeeper, Argyle 
 Street, Glasgow. 
 
 Sixclair, Peter, fish-dealer in Inverary. 
 
 Si>-CLAiR, Peter, bookseller in Edinburgh, carry- 
 inor on business there under the firm of F. Sin- 
 clair. 
 
 Small & Co., musical-instrument makers and 
 music-sellers in Edinburgh, as a Company, and 
 George Small, musical-instrument maker in 
 Edinburgh, sole partner of that G^mpany, and 
 also the said George Small, and James Bruce, 
 organ-builders in Edinburgh, partners of the 
 Company sometime can-ying on business as musi- 
 cal-instrument makers and music-sellers in Edin- 
 burgh under the firm of Small, Bruce, & Com- 
 pany. 
 
 Smith, Alex., trader, banker, and late manuiac- 
 turer in Perth. 
 
 SsHTH, David, & Co., hat-makers or manufacturers 
 in Aberdeen, and David Smith, as the only 
 known partner of that Company, and as an indi- 
 vidual. 
 
 Smith, David, jun., ironmonger, Airdrie. 
 
 Smith, Jacob, & Co., merchants, Grangemouth, 
 as a Company, and Jacob Smiih, sen., Jacob 
 Smith, jun., and David Snath, all merchants in 
 Grangemouth, the intlividual partners of that 
 Company, as partners there<5f, and as individuals. 
 
 Smith, James, glass-merchant in Edinburgh. 
 
 Smith, James, yam-miller and dealer in yarns and 
 farmer, residing at Grange Mill, in the county 
 of Forfar. 
 
 Smith, John, cattle-dealer, residing at Nf whouse, 
 in the parish of Strath-Don, county of Aberdeen. 
 
 Smith, Thomas Peat, merchant and draper in 
 Blairgowrie. 
 
 Smith, Wiluam and Peter, woollen-manufacturers 
 at Jellyholm, as a Company, and William Smith, 
 woollen-manufacturer at Devonslde, and Peter 
 Smith, woollen-manufacturer at Tillicoultry, the 
 individual partnere of tliat Company, and as in- 
 dividuals. 
 
 Spence, David, boot and shoemaker, and dealer in 
 boots and shoes, residing in Perth. 
 
 Date of Se- 
 questration. 
 
 Dec. 28, 
 1839. 
 
 Aug. 2, 
 1841. 
 
 Sept. 9, 
 1842. 
 
 Aug. 22, 
 1842. 
 
 Feb. 2, 
 1842. 
 
 Feb. 16, 
 1842. 
 
 April 26, 
 1841. 
 
 Nov. 23, 
 1839. 
 
 Jan. 16, 
 1840. 
 
 Feb. 15, 
 1841; first 
 deliv. Jan. 
 
 13, 1841. 
 
 Jan. 11, 
 1842. 
 
 Mar. 9, 
 1841. 
 
 Aug. 19, 
 1842. 
 
 May 25, 
 1842. 
 
 Feb. 2, 
 1841. 
 
 July 18, 
 1842. 
 
 Feb. 15, 
 1840. 
 
 June 10, 
 1642. 
 
 Name and Designation 
 of Trustee. 
 
 Thos. Falconer, solicitor and 
 accountant in Inverness. 
 
 Nicholas MacLeod, merchant, 
 Leith. 
 
 Charles Pearson, accountant, 
 Eduiburgh. 
 
 John Christie Foulds, account- 
 ant, Glasgow. 
 
 Tliomas Lorimer, accountant 
 
 in Glasgow. 
 
 James Rust, accountant. Na- 
 tional Bank of Scotland, 
 Inverary. 
 
 Charles Black, bookseller in 
 Edinburgh. 
 
 John Green, accountant in 
 Edinburgh. 
 
 Names and Designations of 
 Commissioners. 
 
 James Morrison, accountant 
 in Perth. 
 
 William Hunter, advocate in 
 Aberdeen. 
 
 George Callan, surveyor, Air- 
 drie. 
 
 John Thomson, merchant in 
 Grangemouth. 
 
 John Robertson, solicitor in 
 Edinburgh. 
 
 Chas. Gall, leather-merchant 
 in Forfar. 
 
 Chas. Grassick, Esq. of Tilly- 
 pronie. 
 
 James Smith, merchant, Re- 
 fonn Street, Dundee. 
 
 Thos. Brydie, banker in Alloa. 
 
 John Mackenzie, banker, John Thomson, 
 banker, and Thomas Frascr, solicitor, all 
 in Inverness. 
 
 Matthew Buchan, rectifier, Leith, James 
 Anderson, rectifier there, and Wm. Shiels, 
 wine-mercliant there. 
 
 John Cowan, paper-manufacturer, Valley- 
 field, William Home Lizars, engraver, 
 Edinburgh, Walter Richard, type-founder, 
 Edinburgh. 
 
 John Colpoys Reeve (of Reeve & Company, 
 commission-merchants), Matthew Dick (of 
 Matthew Dick & Company, soap and can- 
 dle-manufacturers), and James Gibb (of 
 Charles Tenant & Company, merchants), 
 all in Glasgow. 
 
 WiUiam Campbell (of J. & W. Campbell & 
 Co., merchants in Glasgow), Wm. Steele, 
 jun., writer there, and Wm. Bell, flesher 
 there. 
 
 James Wright, and Alexander MacArthur, 
 writers in Inverary, and Robert Campbell, 
 overseer there. 
 
 Hugh Paton, carver and gilder, David Currie, 
 bookbinder, and John Gray, bookbinder, 
 all in Edinburgh. 
 
 Chas. Blyth, stock-broker and agent, Joseph 
 MacGregor, accountant, and Charles James 
 Bancks, merchant, all in Edinburgh. 
 
 Jas. Morrison, accountant in 
 Perth. 
 
 John Thomas, writer, John Forsyth, mer- 
 chant, and Donald Stewart, merchant, all 
 in Perth. 
 
 Alex. Webster, John Webster, and Alex. 
 Pittendrigh, all advocates in Aberdeen. 
 
 Aitchison Alexander Mack, W^. S., Airdrie, 
 Alexander Galloway, banker there, and 
 Alex. Waddell of Standrigg, near Airdrie. 
 
 Alex. Thomson, merchant, Grangemouth, 
 Walter M'Target, merchant there, and 
 James Muirhead, writer in Glasgow. 
 
 Alexander Auchie, upholsterer in Edinburgh, 
 and David Calder, wine and spirit-mer- 
 chant there. 
 
 John Steele, merchant, James Ramsay, iron- 
 monger, and William Whyte, agent for 
 the Arbroath Banking Co., all in Forfar. 
 
 John Grassick, farmer m Mains of Glen- 
 bucket, Robert Dawson, farmer, Colquoich, 
 and Alex. Davidson, advocate in Aberdeen. 
 
 Peter Small, residing in New Rattray, Peter 
 Dawson, and Peter Gih-uth, both mer- 
 chants, Dundee. 
 
 Thomas Dawson, innkeeper and manufac- 
 turer in Tillicoultry, Robert Murray, mer- 
 chant there, and John Preston, rope-maker, 
 Alloa. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £j 8. d, 
 (See column 
 13, a.) 
 
 99 14 5 
 
 (See column 
 13, 9-) 
 
 624 17 5 
 
 627 19 10 
 
 537 5 81 
 
 812 8 7 
 
 79 16 lOj 
 
 (See last year's 
 Compendium) 
 
 4810 
 This much 
 overstated 
 
 738 4 4^ 
 
 1601 4 4 
 
 3100 8 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 1458 3 
 
 623 14 lU 
 
 154 4 11 
 
 445 3 10^ 
 
 Company funds 
 442 11 3 
 
 W. Smith, 
 445 13 8 
 P. Smith, 
 380 17 6 
 
 Ninian Hepburn, wood-merchant, William 
 Ross, writer, and Donald Campbell, all in 
 Perth. 
 
 £ s. d. 
 3088 16 5^ 
 
 32 10 9 
 
 305 13 9 
 
 147 6 11 
 
 670 
 
 3 7 1 
 
 311 12 8 
 
 3913 11 5^ 
 
 720 17 Hi 
 
 406 
 
 3200 13 6 
 
 129 16 6J 
 
 9 3 8 
 
 132 5 9 
 
 410 
 
 Company funds 
 386 9 8 
 
 W. Smith, 
 450 14 7 
 P. Smith, 
 384 1 llj 
 
 607 1 7 No account yet 
 audited 
 
 RECORD OF SEQUESTRATIONS. 
 
 34 
 
 10 
 
 11 
 
 12 
 
 13 
 
 
 
 Amountofdebth 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Discharge on 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information .contaiae^l in the 
 
 
 
 
 
 
 without Compo- 
 sition. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 lane< >u8. 
 
 Iletums. 
 
 
 £ s. d. 
 
 £ *. d. 
 
 
 
 £ s. d. 
 
 £ s. d. 
 
 £ *. d. 
 
 £ .*. d. 
 
 
 1 
 
 (See column 
 
 Notliing 
 
 Undischarged 
 
 None offered 
 
 (See column 
 
 (See col. 
 
 (See col. 
 
 176 17 9 
 
 a The bankrupt died on 2ttth Decciiiiter 1838, 
 and his estate was not setjuctttmti-d till 28th 
 
 
 13, b.) 
 
 
 
 
 13, c.) 
 
 13, d.) 
 
 13, e). 
 
 
 Deceuiber IU3D. The supposed amount of 
 funds, as un 'i'Jtli January liUO, per state 
 prepare"! bv the interim-factor, is L.5454, 
 
 2 
 
 704 9 2 
 
 None 
 
 Undischarged 
 
 None 
 
 (See col. 
 
 5 per cent. 
 
 £28, at 
 
 28th June 
 
 1842 
 
 
 58. 2d. 
 
 b Preferable, so far as paid, L.l 121 17 7 
 Claims ranki-d, - 10,4/1 !« 7 
 Additiuiuil claims lod£e<l, IV.ii 11 11? 
 
 3 
 
 (See column 
 13, h.) 
 
 £2, 2s. per 
 week for a 
 
 Undischarged 
 
 {See column 13, i.) 
 
 No dividenc 
 declared 
 
 Not fixed 
 
 None paid 
 
 1 6 
 
 1..1 1.782 fi If 
 
 
 limited pe- 
 
 c Paid, - - - L.1J«;'J 2 7 
 
 
 1073 17 1 
 
 None 
 
 Undiscliarged 
 
 None offered 
 
 ... 
 
 Not fixed 
 
 
 
 Unpaid, - - .<> .<> 
 
 4 
 
 Lr.>74 3 
 
 
 
 
 
 
 
 
 
 
 Thedivi<Iend set apart fordaims uhiniatelv 
 
 
 
 
 
 
 
 
 
 
 rejected on appeal, anmuntid to L.75, 17*! 
 
 
 
 
 
 
 
 
 
 
 d Interim-factor, - - L.2I « u 
 
 
 1370 17 10 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 Not fixed 
 
 20 
 
 603 18 2 
 
 Trustee, - - 131 3 4 
 
 
 T..i.)2 3 4 
 
 5 
 
 e Edinburgh agent, - - L..«; .-. o 
 
 
 
 
 O 
 
 
 
 
 
 f<jr rent, 
 taxes, &o. 
 
 Country agent, - S<y 10 11 
 
 L. !.-»(; 1 il 
 / No divi.U'iid di-elan-.!, thert- l»-ing a<» funds 
 
 6 
 
 681 9 1 
 
 part of which 
 appears objec- 
 
 None 
 
 Undischarged 
 
 None 
 
 ... 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 • . . 
 
 realized to meet tlie ordinary expenses. 
 <f L.3250, exclusive of value of securities held 
 
 
 
 
 
 
 
 
 
 by sundry creditors, estimated at L.4I73, 
 
 
 tionable 
 
 
 
 
 
 
 
 
 7s. 4d., and preferable burdens, taken at 
 
 7 
 
 857 6 01 
 
 
 
 •»• 
 
 5s. per pound 
 
 5 per cent. 
 
 22 7 3 
 
 
 L.130. 
 
 /< I. .14,500, «leducting value of securities held 
 by sundry cre<litors, ebtimated at L.4173, 
 7^. 4d. 
 
 8 
 
 
 None 
 
 Discharged 
 without compo- 
 sition 
 
 ... 
 
 67 16 7 
 
 £3,19s.7d. 
 and £21 of 
 extra allow- 
 ance for two 
 years 
 
 2 15 7 
 
 6 11 11 
 
 i 3s. M. per }>ound, and another ftl. jkt pound 
 conditionally, at three an.l st-ven mouths 
 after disthurjre ; William Fair, of Langli-e, 
 and James Stevenson, writer, Jt^lburgh. 
 This offer at present under consideration 
 bv the creditors, to l>e decid.-.! up«>n .mi 
 12th November 1842. 
 
 9 
 
 6470 19 0| 
 
 26 5 
 
 Undischarged 
 
 None 
 
 (See column 
 
 (Sec col. 
 
 {See col. 
 
 {See col. 
 
 J L.2130, Os. 1 Id., exclusive of L.ii:{4 paid on 
 
 
 t 
 
 
 o 
 
 
 13. j.) 
 
 13, k.) 
 
 13, 1.) 
 
 13, m.) 
 
 compromise to a certain class of creditors. 
 
 k L.224, Is., includes allowance for the tem- 
 porary superintendence of an Inn and 
 
 10 
 
 1836 9 
 
 None 
 
 Discharged on 
 
 Is. 6d. per pound, payable 13th June 
 
 455 16 10 
 
 27 6 
 
 59 5 10 
 
 37 16 11 
 
 coaching establishment. 
 
 
 bankrupts state 
 
 1519 9 51 
 
 claims ranked 
 
 
 composition 
 
 1842, in addition to dividend of 6s. 
 paid by trustee ; Wm. Gordon, advo- 
 cate, Aberdeen. 
 
 being 6s. per 
 pound 
 
 
 
 
 I L.171, Is. lOd., includes ej(}>en(»e of title 
 deeds, &c. 
 
 m L.133, 4s. 8d., includes expense of title to 
 heritage, &c. 
 
 11 
 
 (See column 
 13, n.) 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Paid to ac- 
 count, £2c 
 
 Paid to ac- 
 count, £14 
 
 104 2 101 
 
 n Amount of debts conform to bankrupt's 
 statement, I..2770, but the claims against 
 the estate have not yet been examined. 
 
 12 
 
 17,855 10 
 
 (See col. 
 13, 0.) 
 
 Undischa)-ge<i 
 
 ^ 1 ► 
 
 Paid, 2s. per 
 pound ; un- 
 paid, 2lil. 
 per pound 
 
 160 
 
 85 1 
 
 1039 17 6 
 
 L.3, 38. per week front Mth .\pril to 2.'»th 
 Septem»>er 1841 ; L.2, 2s. from 2.5th Sep- 
 tember to 13th DecemWr 1841 ; and L.l, 
 
 
 
 
 
 
 
 
 
 Is. from I3th December to :<Oth July l!M2 ; 
 discontinued^ since. 
 
 13 
 
 2443 2 3 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 40 
 
 None 
 
 
 14 
 
 4200 
 
 £1 weekly 
 from date 
 of seques- 
 tration 
 
 Discharged on 
 composition 
 
 Is. per pound, payable 22d February 
 1843, besides payment of preferable 
 claims and expenses, and trustee's com- 
 mission ; Wm. Whyte, writer, Forfar. 
 
 None 
 
 15 15 
 Interim- 
 factor, 
 3 3 
 
 36 10 11 
 
 ... 
 
 
 15 
 
 883 16 2 
 
 None 
 
 Undischarged 
 
 None 
 
 71 16 10 
 
 paid, being 
 
 Is. IJd. pel 
 
 pound 
 
 4 
 
 7 
 
 I 10 
 
 
 16 
 
 775 17 6 
 
 £1, Is. per 
 week 
 
 Undischarged 
 
 None 
 
 • ■• 
 
 Not fixed 
 
 48 
 
 p William and Peter Smith. 
 
 1st dividend of 4s. per pound, 1.99 14 3 
 
 
 
 
 
 
 
 
 
 
 2d dividend of Is. lOd., - 'J4 all 
 
 
 
 
 
 
 
 
 
 
 Equalizing dividend of 4s., 1U(> 1 1 6 
 
 17 
 
 Company debts 
 
 
 
 
 
 
 
 
 
 
 
 1031 9 11 
 
 None 
 
 Undischarged 
 
 None 
 
 (See column 
 13, p.) 
 
 5 per cent. 
 
 37 5 10 
 
 Rent, wages, 
 
 advertizing, 
 
 &c., 
 
 36 19 5 
 
 L30U 15 8 
 
 "William Smith. 
 
 1st dividend of 28. per pound, L.132 10 C 
 
 2d dividend of 4d., - 41 13 
 
 
 W. Smith, 
 
 
 
 
 
 
 
 Equalizing dividend of 2s. S)7 9 5 
 
 
 2,500 8 11 
 
 None 
 
 Undischarged 
 
 None 
 
 Do. 
 
 5 per cent. 
 
 37 5 10 
 
 90 5 2 
 
 
 
 
 
 P. Smith, 
 
 
 
 
 
 
 
 
 L.291 12 11 
 
 
 1447 2 4 
 
 None 
 
 Undischarged 
 
 None 
 
 Do. 
 
 5 per cent. 
 
 37 5 10 
 
 67 10 6 
 
 Peter Smith. 
 
 ist dividend of 3s. per pound, L.133 13 9 
 
 18 
 
 353 4 6.J 
 bankrupt's es- 
 timate 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 Not ascer- 
 tained 
 
 2d dividend of 8d., - 48 4 8 
 Equalizing dividend of 3s., tl3 (i 5 
 
 
 
 
 
 
 
 
 
 L2C5 4 10 
 
35 
 
 'J > 
 
 
 •^ 
 
 flu* 
 
 I 
 
 :.1 
 
 1 
 
 t. 
 
 
 
 1 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OP 
 BANKRUPT. 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 Spevce, Wm. &i Co., silk-mercers and haberdashers, 
 Edinburgh, and Wm. Spence, the only indivi- 
 dual partner of said Company. 
 
 Stark, David, and Peter Smith, both merchants 
 in Dundee. 
 
 Stavely, James, & Co., merchants and manufac- 
 turers, and general warehousemen, Glasgow, 
 and James Stavely, merchant and manufacturer 
 there, the only individual partner of that con- 
 cern. 
 
 Ste£L, Ad.vm, merchant in Stirling. 
 
 Steel, Wm., lately residing at Annathill, in the 
 county of Lanark, deceased. 
 
 Stevexsox i Howisox, house painters, South 
 Frederick Street, Edinburgh, as a Company, 
 and John Stevenson, as a partner and an indi- 
 vi lual. 
 
 Stevexsox, Jas., sen., and Company, potters or 
 earthenware manufacrurers at Ladyburn, near 
 Greenock, and James Stevenson, sen., potter or 
 earthenware manufacturer, residing in Carts- 
 dyke, near Greenock, the only individual part- 
 ner of the said Company. 
 
 Stevexsox, Wm., wright and carpenter. New City 
 Road, Glasgow, 
 
 Stiven, Robe:it, merchant aad saddler in Glas- 
 gow. 
 
 Stobo, William, lock and hinge-m ker and iron- 
 monger in Laurieston of Glasgow. 
 
 Stki'thers, Robert, upho'sterjr in Edi.ibvrgh. 
 
 Sthuthers, Wm., merchant and auctioneer, Glas 
 gow, deceased. 
 
 Sturrock, Wm., bleacher at Rosemill, near Dun- 
 d.e. 
 
 Stewart, Alex., of Inverdunning, in the county 
 of Perth, maltster and oil-crusher there. 
 
 Stewart, Arthur, flesher, sometime in Aber- 
 deen, thereafter and recently in Bread Street, 
 Edinburgh, and presently residing in High Riggs 
 there. 
 
 Stewart, Chas. Hcxter, commission-agent in 
 Edinburgh. 
 
 Stewart, Davtd, contractor, Dundee. 
 
 Stew.uit & IIexdersox, commission-agents and 
 merchants, Glasgow, as a Company, and Robt. 
 Stewart and Thomas Henderson, as partners 
 thereof, and as individuals. 
 
 Date of Se- 
 questration. 
 
 Jan. 20, 
 1842. 
 
 Sept. 25, 
 1840. 
 
 Aug. 4, 
 1842. 
 
 Name and Desi;^ation 
 of Trustee. 
 
 Jan. 6, 
 1842. 
 
 April 16, 
 1842; first 
 deliv. Feb. 
 
 l8, 1842. 
 
 Nov. 2, 
 1&41. 
 
 Jan. 8, 
 1841. 
 
 James Gourlay, accountant in 
 Glasgow. 
 
 Jas. Kennedy, merchant in 
 Dundee. 
 
 Wm. Cleugh, accountant in 
 Glasgow. 
 
 James Monteath, writer, Stir- 
 
 ling. 
 
 Alex. Black, accountant in 
 
 Glasgow. 
 
 Wm. Allan, accountant i 
 
 m 
 
 Edinburgh. 
 
 Names and Designations of 
 Commissioners. 
 
 Jun ^ 9, 
 18.2. 
 
 Mar. 24, 
 1842. 
 
 Sfpt. 22, 
 1841. 
 
 Mar. 27, 
 1841. 
 
 June 8, 
 
 1842; first 
 
 deliv. April 
 
 18, 1842. 
 
 July 1, 
 1841 ; first 
 deliv. June 
 24, 1841. 
 
 Feb. 11, 
 1841. 
 
 May 20, 
 1841. 
 
 Jas. Innes Lang, wood-mer- 
 chant and shipowner in 
 Greenock. 
 
 Wm. Thomson, accountant in 
 Glasgow. 
 
 Wni. Cleugh, accountant in 
 
 Glasgow. 
 
 Edward Railton, law-aaent, 
 Glasgow. 
 
 Wm. Allan, accountant in 
 Edinburgh. 
 
 John Dron, accountant in 
 
 Glasgow. 
 
 James Kennedy, merchant in 
 Dundee. 
 
 Wm. Gloag, agent at Perth 
 for the Conmiercial Bank 
 of Scotland. 
 
 James Brodie, S.S.C, Edin- 
 burgh. 
 
 June 21, 
 
 John Green, accountant in 
 
 1842. 
 
 Edinburgh. 
 
 Jan. 21, 
 
 Jas. Hunter, writer, Dundee. 
 
 1840; first 
 
 
 deliv. Nov. 
 
 
 19, 1839. 
 
 
 Sept. 14, 
 
 Wm. Johnston, accountant in 
 
 1841. 
 
 Glasgow, 
 
 Wm. Campbell, John Keid, and Alexander 
 Abercromby, all meix'hants in Glasgow. 
 
 Jas. Walker, merchant, John Symers, agent 
 for the British Linen Company, and Geo. 
 Stephen, ironmonger, all in Dundee. 
 
 Jas. Lees, hat-manufacturer, John M'Cub- 
 bin, warehouseman, and David Murray, 
 writer, all in Glasgow. . 
 
 Thomas M'Mieking, of Miltonise, agent in 
 Stirling for the Glasgow Union Banking 
 Company, James Mathie, manufacturer. 
 Abbey, and Jas. Kerr, writer in Stirling. 
 
 David Black, cloth-merchant, John William 
 3Iuirhead, writer, and Alex. Cross, seed- 
 merchant, all in Gla.sgow. 
 
 Daniel Fisher, S.S.C. Alex. James, S.S.C, 
 and Wm. Christie, all in Edinbui'gh. 
 
 Thos. Crauford, potter in Glasgow, Thomas 
 Lang, wood-mercliant and shipowner in 
 Greenock, and Wm. Allan, chth-mer- 
 chant there. 
 
 Campbell Cameron, founder, Alex. Sander- 
 son, phunber, and John Darge, smith, all 
 in Glasgow. 
 
 John Tod, watchmaker, James Wilson, 
 builder and wood-merchant, and William 
 Mirrilees, jun., merchant, all in Glasgow. 
 
 Geo. Robertson, iron-merchant, John Lamb, 
 builder, and Jas. Dawson, brassfounder, 
 all in Glasgow. 
 
 Alex. Currie, writer in Hamilton, and Jas. 
 Porteous, hair-cloth manufacturer in Mus- 
 selburgh. 
 
 Alex. Morrison, writer in Glasgow. 
 
 Thos. Nicholson, and Wm. TurnbuU, both 
 merchants in Dundee, and Wm. Kerr, 
 writer, Dundee. 
 
 Andrew Donaldson, farmer, at Inverdunning, 
 Robt. Greig, merchant, Pertli, and David 
 Clark, writer there. 
 
 Walter Duthie, Esq., W.S., Tliomas Ballan- 
 tine, Hamilton Place, and John Brodie, 
 accountant, all in Edinburgh. 
 
 Roljert Brittain Blyth, agent m Edinburgh, 
 and David Stewart, gardener at Inch, 
 near Edinburgh. 
 
 Wm. Christie, banker, Dinidee, Wm. Duke, 
 smith at Wallace Town, and David Stew- 
 art, jun., contractor, Dundee. 
 
 Alex. Mein, accountant, Glasgow, and Jas. 
 Reid, secretary of the Glasgow Union 
 Banking Company, 
 
 Amount of 
 
 Funds as in ttie 
 
 Banlcrupt's 
 
 State. 
 
 £ s. d. 
 
 5426 1 6 
 
 501 7 
 
 346 18 8 
 
 7159 18 6| 
 
 No state by 
 the bankrupt 
 
 150 2 6 
 
 Amount 
 
 of 
 
 Funds realized! 
 
 £ a. d. 
 
 4819 11 
 
 600 2 
 
 127 7 7 
 
 846 11 9 
 
 371 19 1 
 
 1397 11 5 
 
 955 16 1 
 
 as stated by 
 
 bankrupt. 
 
 147 2J 
 
 None 
 
 2467 9 3 
 
 {See column 
 13, ,-.) 
 
 Consist of herit- 
 able subjects in 
 wife's name 
 
 35 10 
 
 366 6 3 
 
 274 5 9 
 
 17 9 2 
 
 145 2 8 
 
 442 9 10 
 
 RECORD OF SEQUESTRATIONS. 
 
 35 
 
 50 
 
 305 4 2 
 
 None received 
 by trustee 
 
 42 6 llj 
 
 None 
 
 445 10 7 
 
 (See column 
 
 190 
 
 None realized 
 
 (See column 
 13, m.) 
 
 134 18 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt, 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Amount of Composition, when Payable, and 
 Names and Dcbignations of Cautioners. 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional ioforrnatiou. conuiueJ in Ui« 
 Returns. 
 
 
 Trustee's 
 Commission 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous. 
 
 1 
 
 £ g. d. 
 9156 16 4 
 
 £ *. d. 
 25 4 
 
 Undischarged 
 
 No composition offei*ed 
 
 £ s. d- 
 
 8s. per pound 
 
 payable on 
 
 21st Sept. 
 
 1842 
 
 £ s. d. 
 223 16 7i 
 
 £ *. d. 
 71 7 9^ 
 
 £ s. d. 
 
 (See col. 
 
 13, a.) 
 
 a Rents and preferable claims, L.219, 17t. 
 5jd. ; sundry expenses, L.148, I.5«. 3d. 
 
 2 
 
 (See column 
 13, b.) 
 
 None 
 
 Undischarged 
 
 None offered 
 
 None de- 
 clared 
 
 Not fixed 
 
 114 13 6 
 
 89 4 
 
 b So far as known to the bankrupts, their 
 debu amount to L.2232, Is. 5<j. 
 
 3 
 
 4944 14 
 
 ... 
 
 ... 
 
 * 
 • • • 
 
 ... 
 
 ... 
 
 ... 
 
 1 14 
 
 
 4 
 
 21,239 3 7i 
 
 29 8 
 
 Discharged 
 without compo- 
 sition 
 
 ... 
 
 
 12 16 
 
 97 14 8 
 
 6 4 6 
 
 
 5 
 
 766 19 9 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 16 9 
 
 5 10 11 
 
 
 6 
 
 359 15 1 
 
 
 ... 
 
 •••. 
 
 100 7 3 
 paid, being 
 6s. 3d. per 
 pound (see 
 
 21 
 
 Paid to ac- 
 count, 
 23 15 6 
 
 ... 
 
 c One of the bankrupts, William Ilowison, 
 has offered 3d. further per pound, which 
 offer has been unanimously accepted of. 
 
 7 
 
 1400 10 51 
 
 ranked at this 
 
 date 
 
 43 15 
 
 Undischarged 
 
 None 
 
 CO/. 13, c.) 
 
 (See column 
 13, d.) 
 
 42 
 
 123 4 5 
 
 44 7 8 
 
 d Two dividends of Is. 4d. and 9d. per pound 
 declared— of which L.l 15, is. 2d. and L.17, 
 98. l|d. unpaid. 
 
 8 
 
 1570 
 
 (See col. 
 13, e.) 
 
 Undischarged 
 
 None 
 
 No dividend 
 
 Not fixed 
 
 ... 
 
 ... 
 
 e L.l, 58. weeklyfor superintendence of work- 
 men. 
 
 9 
 
 4181 6 2 
 
 None 
 
 • ■ • 
 
 ••• 
 
 Is. 8Jd. per 
 pound 
 
 25 
 
 28 12 749 15 4J 
 
 
 10 
 11 
 
 2565 19 10 
 964 4 0^ 
 
 None 
 2 
 
 Discharged on 
 composition 
 
 - •• 
 
 6s. per pound, at six and twelve months 
 from date of discharge by the Court. 
 (For cautioners' names, see col. 13, f.) 
 
 (See col. 
 
 13, g.) 
 
 ... 
 
 21 
 
 Interim- 
 factor's fee, 
 2 2 
 
 27 10 
 
 Paid to ac- 
 count, 
 30 14 10 
 
 (See col. 
 13, h.) 
 
 / John Lamb, and David More, builders, 
 Glasgow, and John Crawford, victualler, 
 Bridgcton, Glasgow. 
 
 ff Payable by bankrupt, but first instalment 
 believed to be paid. 
 
 h The bankrupt has offered a composition of 
 3d. per pound, which has been accepted of. 
 
 12 
 
 539 14 3J 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 10 10 
 
 • 
 
 13 
 
 2834 8 10 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 • 
 
 Not fixed 
 
 None paid 
 
 441 17 10 
 
 t Gross amount, L.8018. 139. Id., including 
 L.4015 of heritable debts. 
 
 14 
 
 (See column 
 13, k.) 
 
 None 
 
 Undischarged 
 
 No composition 
 
 1605 6 
 pail 
 
 {See col. 
 13, 1.) 
 
 178 3 6 
 
 (See col. 
 13. I*.) 
 
 > Amount at 9th April 1842, L.7329 15 9 
 Whereof paid heriublc 
 burdens, - . 4311 9 
 
 
 L.3018 6 9 
 
 15 
 
 1056 8 9 
 
 ... 
 
 Undischarged 
 
 6s. 8d. per pound offered, but not carried 
 into efifect. 
 
 Non? 
 
 Not fixed 
 
 • • • 
 
 • • • 
 
 k Amount of heritable and secured debts, 
 L.4311, 9s.; amount of debts unsecured' 
 L.9453, 19s. 
 
 I L.220, in full of commission to interim-fac- 
 tor and trustee. 
 
 16 
 17 
 
 404 13 4 
 
 None 
 None 
 
 Undischarged 
 Undischarged 
 
 • •• 
 
 NoDe 
 
 None 
 None 
 
 None 
 Not fixed 
 
 None paid 
 
 Not ascer- 
 tained 
 
 Not ascer- 
 tained 
 
 /* Sundries paid from funds realized. 
 
 1. Paid preferable claims, malt duties, 
 account for titles, &c., per trustee's ac- 
 count, - . L.389 16 lU 
 
 2. Expenses on farm, seed, 
 labour, and rent, per trus- 
 tee's account, - - 296 6 bi 
 
 3. Miscellaneous outlays (in 
 particular, repair of Inner- 
 dunning dam-dyke, L.115), 
 
 per trustee's account, 272 4 
 
 4. Arrears of roup, &c., 14 6 1 
 
 18 
 
 1062 17 3 
 
 None 
 
 Undischarged 
 
 None 
 
 ... 
 
 None 
 
 1 11 6 
 
 None 
 
 m Amount of funds received, L.513, Os. 2d.; 
 amount of cash i>aid away, L.552, Is. l|d. 
 
 8 
 
36 
 
 SCOTTISH MERCANTILE SOCIETY^S 
 
 4 5 6 
 
 •■ II 
 
 I' -I 
 
 
 ■. 
 
 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT. 
 
 Stewart, James, grocer in Paisley. 
 
 Stewabt, James, grazier and cattle-dealer at Loak. 
 
 Stewaht, John, farmer and cattle-dealer, residins; 
 at Pitnacree of Lude, in the parish of Blair- 
 Athol. 
 
 Stewart, John, of Fasnacloich, cattle-dealer and 
 wool-merchant at Fasnacloich, in the county of 
 Argyle. 
 
 Stewart, Neil, cabinet-maker, South Clerk Street, 
 Edinbiu-gh. 
 
 Stewart, Wm., grazier and cattle-dealer at Kin- 
 aldy, Glenerochky. 
 
 7 SuTER, J.uiES, jun., wine and spirit -n-frchant, coal- 
 dealer, and shipowner in Inverness. 
 
 8 
 
 9 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 Date of Se- 
 questration. 
 
 Oct. 25, 
 1841. 
 
 Sutherland, Eliza, dealer in worsted and Berlin- 
 embi"oidery in Leith. 
 
 Sctherland, James, coal-merchant in Edinburgh. 
 
 Syaie, John, draper, High Street, Edinburgh, and 
 as a partner of John Syme & Co., general-deal- 
 ers and merchants in Broxburn. 
 
 Symon, David, painter and glazier in Inverness, 
 now deceased. 
 
 Taylor, Alex., now or lately merchant, Virginia 
 Street, Aberdeen. 
 
 Taylor, John, printer, Perth. 
 
 Taylor, John, plumber and lead-dealer in Glas- 
 gow, 
 
 Taylor, John, manufacturer, Cambusbarron, near 
 Stirling. 
 
 Taylor, Thomas, lately ironmonger in Perth, now 
 decjotjed. 
 
 Taylor, Thomas M'Lean, brewer, Clockserie, 
 Bridgend, Perth. 
 
 Telfek, William, manufacturer, Hawick. 
 
 Thomson, Alex., cattle-dealer, sometime residing 
 at Gilkerscleugh-mains, afterwards at Ladygill, 
 Roberton, county of Lanark. 
 
 Thomson, David, corn-merchant, Dairy Mills, 
 near Edinburgh. 
 
 Thomson, George, merchant in Dundee. 
 
 Thomson, John, draper in Annan. 
 
 June 20, 
 1842. 
 
 April 29, 
 1842; first 
 deUv. Mar. 
 
 25, 1842. 
 
 April 22, 
 1840. 
 
 Aug. 2, 
 1842. 
 
 Dec. 2, 
 1841. 
 
 Jan. 15, 
 1842. 
 
 Feb. 11, 
 1842. 
 
 March 1, 
 1842. 
 
 Jan. 26, 
 1841. 
 
 June 24, 
 1842; first 
 deliv. Dec. 
 20, 1841. 
 
 Sept. 30, 
 1841 ; first 
 deliv. Aug. 
 
 26, 1841. 
 
 S.^pt. 14, 
 1841. 
 
 June 23, 
 1840. 
 
 Sept. 27, 
 1842. 
 
 June 1, 
 
 1842; first 
 
 deliv. Nov. 
 
 30, 1841. 
 
 Dec. 10, 
 
 1839. 
 
 Oct. 12, 
 1841. 
 
 Sept. 15, 
 1840. 
 
 Ji ne 20, 
 1842. 
 
 July 30, 
 1842. 
 
 Sept. 16, 
 1842. 
 
 Name and Designation of 
 Trustee. 
 
 Rol)ert M'Kean, soap-mer- 
 chant, Paisley. 
 
 James Morrison, accountant 
 in Perth. 
 
 Donald M'Gilliwie, banker in 
 Pitlochry. 
 
 Angus Gregorson, writer in 
 Oban. 
 
 John Taylor, cabinet-maker 
 and upholsterer in Edin- 
 burgh. 
 
 James Mon-ison, accountant in 
 Perth. 
 
 Peter Anderson, accountant 
 and solicitor in Inverness. 
 
 John Maben, accountant in 
 Edinburgh. 
 
 John Maben, accountant in 
 Edinburgh. 
 
 William Low, accountant in 
 Edinburgh. 
 
 Duncan MacKenzie, slater in 
 Inverness. 
 
 John Dur.can, advocate in 
 Aberdeen. 
 
 James Spottiswoode, writer, 
 Perth. 
 
 James Kerr, accountant in 
 Glasgow. 
 
 Duncan Brown, merchant in 
 Glasgow. 
 
 Wm. Imrie, ironmonger in 
 Perth. 
 
 Charles Graham Sidey, Esq. 
 of Letha:n. 
 
 Peter Wilson, manufacturer, 
 Hawick. 
 
 William Gibson, farmer, Kil- 
 bucho Place, by Rachan 
 Mill, Peeblesshire. 
 
 James Taylor, merchant in 
 Leith. 
 
 William Christie, insurance- 
 agent in Dundee. 
 
 James Gourlay, accountant, 
 Glasgow. 
 
 Names and Designations of 
 Comuiissioners. 
 
 John Bulley, cashier of the Paisley Branch 
 of the Western Bank of Scotland, John 
 Scott, agent in Paisley for the Glasgow 
 Union Banking Co., and William Muir, 
 miller at Sancel Mills of Paisley. 
 
 James Gialmers, residing at Glenbimam, 
 John M'\Miannell, and William Maiu-y, 
 writers in Perth. 
 
 Donald Stewart, cattle-dealer, residing at 
 Tom of Lude, Neil Forbes, grazier and 
 farmer, residing at Monzie, and Charles 
 Gibson, merchant in Pitlochry. 
 
 Sir John Campbell, of Ardnamurchan, Bart., 
 Donald M'CoU, Esq., Appin House, and 
 Wm. Cumstie, merchant, Oban. 
 
 Thomas Trench, wood-merchant, Bellevue, 
 Edinburgh, and Wm. Ferguson, meixhant, 
 Leith. 
 
 ..\rchd. Burns, banker, Perth, Jas. Spottis- 
 woode, writer there, and Robert Menzies, 
 agent for the Commercial Bank of Scot- 
 land at Dunkeld. 
 
 Donald Eraser, draper, James Smith, book- 
 seller, and .Sneas Mackintosh, Esq. of 
 Dalmagavie, all in Inverness. 
 
 Wm. Armstrong, residing in Leith. 
 
 Wm. Wright, grocer, Edinburgh. 
 
 Robert Thomson, Thomas Clapperton, and 
 William Chadwick, all merchants in Edin- 
 burgh. 
 
 Thomas Smith, merchant, John Sutherland, 
 clerk, and James Macphei-son, writer, all 
 in Inverness. 
 
 John M'Laren, commission-agent, William 
 Gray, advocate, and David Dunn, mer- 
 chant, all in Aberdeen. 
 
 James Murray Honey, writer, Peter Drum- 
 mond, bookseller, and Wm. Maury, writer, 
 all in Perth. 
 
 Robert Brittain Bl^-th, agent in Edinburgh, 
 William Thomson, accountant in Glasgow, 
 and James Kerr, jun., writer there. 
 
 John Sawors, agent at Stirling for the Edin- 
 burgh and Leith Bank, George Menat, 
 merchant in Stirling, and George Finlay- 
 son, weaver, Torbrex. 
 
 Jas. M'Leish, residing in Perth, John Low, 
 merchant there, and Wm. Dow, shipowner 
 there. 
 
 David Halket, sui-geon, Perth, Thomas Ro- 
 bertson, mcrcht. tl.ere, and Stewart Imrie, 
 residing at St Leonard's Bank, Perth. 
 
 William Laidlaw, sen., manufacturer, James 
 Temple, wright, and John Douglas, surgeon, 
 all in Hawick. 
 
 Wn>. King, cattle-dealer at Elsrickle, in the 
 parish of Walston, by Biggar, James Ken- 
 nedy, farmer at Branlees, Sanquhar, and 
 Jas. Dalziel, farmer, Auchingroff, Sanquhar. 
 
 James Wliite, merchant, Leith, Jas. Lind- 
 say, spirit-merchant, Edinburgh, and Jas. 
 Thomson, fanner, Roseburn. 
 
 William Thomas Langlands, merchant, and 
 James C. Ross, merchant, both in Dim- 
 dee. 
 
 And. Wingate, John Andei"son, and Peter 
 Cumming, all warehotisemen in Glasgow. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 1282 1 4 
 
 893 6 
 
 No state — the 
 
 bankrupt hav- 
 
 mg left the 
 
 place 
 
 8644 2 1 
 
 2132 6 10 
 
 1834 19 2 
 
 587 10 10 
 per interim- 
 factor's report 
 
 350 17 10.^ 
 
 Hei'i'able, 
 1030 
 
 Personal, 
 2220 7 8 
 
 None 
 
 (See column 
 13, ^r.) 
 
 496 18 2 
 
 641 7 2 
 
 (See column 
 13, k.) 
 
 No state — the 
 ]>ankrupt being 
 dead 
 
 No state 
 
 333 6 3 
 
 114 19 6 
 
 660 18 10^ 
 
 45 19 3 
 
 1284 5 7 
 
 Amount 
 of 
 
 Funds realized. 
 
 £ s, d. 
 966 10 3 
 
 No account yet 
 audited 
 
 201 12 9 
 
 1260 13 11^ 
 
 (See column 
 13, 6.) 
 
 306 19 10 
 
 applied in part 
 pa}anent of pre- 
 ferable claims 
 
 25 9 1 
 
 111 16 ^ 
 
 160 4 
 
 1569 11 Z\ 
 
 None 
 
 136 8 llj 
 
 110 3 2^ 
 
 615 14 6^ 
 
 None 
 
 627 12 9i 
 
 436 7 4J 
 
 433 14 5 
 
 and bill at three 
 months for 
 34 8 
 None 
 
 67 12 8 
 
 and bills for 
 
 454 4 
 
 NU 
 
 None 
 
 RECORD OF SEQUESTRATIONS. 
 
 30 
 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 12 
 
 
 13 
 
 
 Amonntof debts Allowance 
 
 Discharge on 
 Composition, or 
 
 Amount of Composition, when Payable, and 
 
 Dividend — 
 
 Amount paid 
 
 or unpaid. 
 
 AMOUNT OF EXPENSES. 
 
 Additional information. containe<l in the 
 
 
 due by 
 the Bankrupt. 
 
 to 
 Bankrupt. 
 
 
 
 
 without Compo- 
 sition. 
 
 Names and Designations of Cautioners. 
 
 Trustee's 
 Commission 
 
 Law Ex- 
 penses. 
 
 Miscel- 
 laneous. 
 
 Returns. 
 
 
 £ s. d. 
 
 £ s. d. 
 
 
 
 £ s. d. 
 
 £ .1. d. 
 
 £ *. d. 
 
 £ .-f. d. 
 
 
 1 
 
 4484 14 
 
 21 2 6 
 
 Undischarged 
 
 None 
 
 [See column 
 13, a.). 
 
 45 
 
 48 12 9 
 
 12 5 4 
 
 a A dividend of 48. per pound has been paid, 
 and a second and equalizing dividend is 
 
 
 
 
 
 
 
 
 
 about to be declared. 
 
 2 
 
 1563 19 
 
 This is the 
 
 bankrupt's 
 
 statement 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 Not fixed 
 
 None paid 
 
 No account 
 yet .-mditeil 
 
 
 3 
 
 599 16 7 
 
 
 
 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 
 
 4 
 
 13,551 19 Hi 
 
 £3, 3s. per 
 week 
 
 Discharged on 
 composition 
 
 2s. 6d. per pound, payable loth No- 
 vember 1840; Robert M'Intcsh, 
 writer in Edinburgh, and Charles 
 Stewart, Esq. of Balachilish. 
 
 ... 
 
 30 
 
 44 13 2 
 
 450 
 
 
 5 
 
 547 14 \l 
 
 ■ • • 
 
 
 • »■ 
 
 * • * 
 
 • • • 
 
 
 
 b No personal funds. Tlir biinkruj.t's estate 
 consists of a fifth sliarcof certain heritable 
 subjects — the said share being valued M 
 L.400. 
 
 6 
 
 6053 4 
 This is the 
 bankinipt's esti- 
 mate 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 (See col. 
 13, c.) 
 
 None paid 
 
 (See col. 
 13, d.) 
 
 c L.30, 10s., including allowance Rt manage- 
 ment of extensive grazings. 
 
 
 
 
 
 
 
 
 
 d L.105, Is. lOd., including expense of manag- 
 
 
 
 
 
 
 
 
 
 
 ing a large sheep farm. 
 
 7 
 
 8650 19 1 
 
 1 11 6 
 
 for3 months 
 from 18th 
 
 Discharged on 
 composition 
 
 (See column 13, «?.) 
 
 None 
 
 31 10 
 
 38 4 10 
 up to date of 
 
 meeting 
 agreeing to 
 discharge 
 23 4 10 
 
 26 16 6 
 
 « 4s. per pound, in equal instalnunts of 2s. 
 each, at four and eight months fit)m 23d 
 April 1842 ; John Suter, residing in Inv«'r- 
 
 8 
 
 1066 11 8V 
 
 Feb. 1842 
 None 
 
 Undischarged 
 
 None offered 
 
 Paid, 
 
 10 
 
 17 1 5 
 
 ness, with the additional security i.f Alrx. 
 Mactavish, banker in Inverness, for the last 
 
 ificfnliiiArit 
 
 
 per interim- 
 
 
 
 
 42 10 lOi 
 
 
 
 besides £7, 
 
 lliS'itllllltrULa 
 
 
 factor's report 
 
 
 
 
 unpaid, 
 19 9 
 
 
 
 10s. paid 
 for rent 
 
 
 9 
 
 1143 15 3 
 
 14 3 2 
 
 Undischarged 
 
 Composition ofTered— -not accepted 
 
 No dividend 
 declared 
 
 10 
 
 23 6 10 
 
 [See col. 
 13,/.) 
 
 / L.27, 8s. (kl., besides L.48. IBs. of prefer- 
 able debts paid. 
 
 10 
 
 Heritable, 
 
 1000 
 
 Personal, 
 
 16 
 
 Discharged 
 without compo- 
 sition 
 
 None offered 
 
 811 6 5 
 
 being 4s. per 
 £, payable 
 27th Sept. 
 
 109 14 4 
 
 44 3 10 
 
 178 12 6 
 
 
 
 5905 5 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1842 
 
 
 
 
 
 11 
 
 No scheme 
 made up 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None paid 
 
 None paid 
 
 None paid 
 
 
 12 
 
 1177 3 llf 
 
 None 
 
 Undischarged 
 
 * 1 1 
 
 (See column 
 
 4 12 2 
 
 {See col. 
 
 (See col. 
 
 <; L.137, 13s., being the free fund appearing 
 
 
 
 
 
 
 13, /..) 
 
 Tntorini- 
 
 13, i.) 
 
 13. J)- 
 
 in state of afiairs made up by interini-fKC- 
 
 
 
 
 
 
 ■Aiii^i 1111 
 factor's fee, 
 
 tor, the bankrupt having left the place. 
 
 
 
 
 
 
 
 1 1 
 
 
 
 h ll]d. per pound paid. The trustee is largely 
 in advance, and there is no prospect of a 
 
 13 
 
 385 19 2 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 ... 
 
 second dividend. 
 
 i L 3n, 17s. Iftjd.. being anmnnt incurred by 
 J. Duncan ; L.16, 138. 5d., being Edinburgh 
 
 14 
 
 926 8 3 
 
 30 6 
 
 Undischarged 
 
 None 
 
 295 10 11 
 
 60 7 
 
 37 18 4 
 
 13 15 11 
 
 Agent's account. 
 
 ,/" L 36, 78. 7d., including rents and othrr pre- 
 ferable claims. 
 
 15 
 
 917 6 
 
 None 
 
 ... 
 
 • • • 
 
 ... 
 
 None paid 
 
 None paid 
 
 
 it L.391, ?'s. 7d., under deduction of Mrs Tay- 
 lor's liferent of part of heritable property, 
 value<l in the ab<)ve at L.300. 
 
 16 
 
 Claims ranked 
 on the estate to 
 the extent of 
 195 16 8^ 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 ... 
 
 
 17 
 
 (See column 
 
 13, /.; 
 
 None 
 
 Undischai'ged 
 
 None 
 
 £130, final 
 dividendpaid 
 
 19 G 10 
 
 59 2 10| 
 
 
 I L.1571,(is.;{^d., ordinary claims, and L.227, 
 178. 8d. payable preferably out of the fund* 
 realized. 
 
 18 
 
 2274 18 11 J 
 
 10 12 
 
 ... 
 
 ... 
 
 • •• 
 
 ... 
 
 ... 
 
 
 
 19 
 
 752 17 2 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 None 
 
 36 4 3 
 
 None 
 
 
 20 
 
 4893 3 2 
 
 ■ler bankrupt's 
 state 
 
 £ 1,10s. per 
 
 week for 
 
 four weeks 
 
 Undischarged 
 
 None 
 
 Not ascer- 
 tained 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 
 
 21 
 
 2482 4 4 
 
 Non3 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 ... 
 
 »i L.l, Is. i)er week from date of sequestra- 
 tion until third general meeting. 
 
 n 10s. 6d. per pound offered, payable by equal 
 
 22 
 
 2000 10 6 
 
 (See col. 
 13, m.) 
 
 . . . 
 
 (See column 13, n.) 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 tained 
 
 10 12 9 
 
 instalments at three and six months from 
 date of discharge ; J< hn Thomson, Ben., 
 fa'-mer. Millfi*>ld, and John Bell, tenant 
 of the Newbie Fisheries, .Annan. 
 
4 
 •1 
 
 ft\: 
 
 •;■* 
 
 ■••1 
 
 4 
 
 37 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 NAME AND DESIGNATION OF 
 BANKRUPT 
 
 Thomsox, John, corn-merchant in Leith. 
 
 Thomson, John, wright and builder, Tradeston of 
 Glasgow. 
 
 Thomson & Moir, manufacturers, Dundee, as a 
 Company, and William Thomson, and Adam 
 Moir, manufacturers there, the individual part- 
 ners of tliat Company, and as individuals. 
 
 Thomson & Spiers, carrying on business as ship- 
 builders in Greenock under the firm of Thomson 
 & Spiers, and in Troon under the descriptive 
 firm of the Troon Ship-building Company, and 
 Robert Thomson, and James Spiers, ship-build- 
 ers in Greenock, as partners of the said Com- 
 pany or copartnery concern, and as individuals. 
 
 6 Thomson, Thomas, manufacturer, Paisley. 
 
 Date of Se- 
 questration. 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 Thomson, Thomas Murray, timber-merchant. 
 
 Glasgow. 
 
 O 
 
 Thomson, William, carpenter and shipowner, 
 Kinghom, in the county of Fife. 
 
 Thomson, Willi.vm, baker and confectioner in 
 Edinburgh. 
 
 TcRNBULL, George, merchant in Greenock. 
 
 Vallanck, Alexander, & Co., manufacturers and 
 printers in Glasgow, and Alexander Vallance, 
 sole partner of that firm, as such, and as an indi- 
 vidual. 
 
 ViRTi'E, James, commercial-agent, South Bridge 
 Street, Edinburgh. 
 
 Waddell, Robert, cabinet-maker and upholsterer 
 in Glasgow, lately residing in Anderston Walk, 
 Argyle Street of Glasgow, now deceased. 
 
 Waddell, Willi.a-m, writer, factor, and agent in 
 Glasgow. 
 
 "Walker, David, merchant, Blackiemuir, by 
 Laurencekirk. 
 
 Walker, Robert, commission-merchant and calico- 
 printer, Gla.<gow. 
 
 Wallace, George, tacksman of Sunnybank Quarry, 
 formerly builder in Portobello. 
 
 Walker, Isabella, milliner and dress-maker, 76 
 George Street, Edinburgh. 
 
 Wallace, Mcnro, & Qo., lately carrying on busi- 
 ness in Glas<Tow, and at St John's and Frederick- 
 ton, in the province of New Brunswick, and at 
 Sydney, Cape Breton, in the province of Nova 
 Scotia, North America, under the firm of Munro, 
 Wallace, & Co., and John Wallace, and William 
 Wallace, merchants in Glasgow, and George 
 Augustus Munro, merchant, late of the city of 
 St John's, in the province of New Bi-unswick 
 aforesaid, and at present residing in Gla.sgow, 
 the only individtial partners of the said Company 
 residing in Great Britain, and as individuals. 
 
 June 29, 
 1842. 
 
 Oct. 4, 
 1841. 
 
 July 31, 
 1840. 
 
 May 20, 
 1842. 
 
 Name and Designation 
 of Trustee. 
 
 Names and Designations of 
 Commissioners. 
 
 Feb. 11, 
 1842. 
 
 Aug. 12, 
 1841 ; first 
 deliv. Aug. 
 
 2, 1841. 
 
 Sept. 21, 
 1842. 
 
 Feb. 2, 
 1842. 
 
 April 13, 
 1840. 
 
 June 8, 
 1842. 
 
 Feb. 15, 
 1841. 
 
 Feb. 2, 
 1841 ; first 
 deliv. May 
 
 7, 1840. 
 
 Feb. 26, 
 1&42. 
 
 May 18, 
 1842. 
 
 Oct. 17, 
 1839. 
 
 Feb. 17, 
 1840. 
 
 April 2, 
 1842. 
 
 Dec. 31, 
 1841. 
 
 James Taylor, merchant in 
 Leith. 
 
 Wm. Anderson, accountant in 
 Glasgow. 
 
 David Martin, jun., merchant 
 in Dundee. 
 
 Alex. Brown, jun., joiner in 
 Greenock. 
 
 Thomas Gilmour, yam-merch- 
 ant, Paisley. 
 
 Archibald Woodside, commis- 
 sion-merchant, Glasgow. 
 
 John Smith, merchant and 
 ship-owner, Kirkaldy. 
 
 David Redpath, confectioner 
 in Edinburgh. 
 
 Alex. Black, accountant in 
 
 Glasgow. 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 David Cormack, accountant in 
 Edinburgh. 
 
 Wm. Johnston, accountant in 
 Glasgow, 
 
 Andrew MacEwan, accountant 
 in Glasgow. 
 
 Allan Edward, merchant in 
 Dundee. 
 
 Wm. Johnston, accountant in 
 
 Glasgow. 
 
 Donald Smith Pcddie, ac- 
 countant, Edinburgh. 
 
 William Wood, accountant in 
 Edinburgh. 
 
 Wm. Johnston, accountant in 
 Glasgow. 
 
 David John Somervail, John Balfour, jun., 
 and Alex. Stewart, all merchants in Leith. 
 
 Thomas Brown, timber-merchant, James 
 Bunten, timber-merchant, and John Pol- 
 lock, merchant, all in Glasgow. 
 
 John Sturrock, banker, Dundee, and Patrick 
 Hunter Thorns, banker there. 
 
 Andrew Boyd, merchant, John Roxburgh, 
 merchant, and Thomas Turner, banker, all 
 in Greenock. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 Stat«. 
 
 £ 
 3592 
 
 s. d. 
 4 5 
 
 Robert Rule, yam-merchant, Thomas Cal- 
 lander, leather-merchant, and Robert 
 M' Arthur, manufacturer, all in Paisley. 
 
 James Bunten, timber-merchant, Malcolm 
 Muir, merchant, and Thomas Brown, 
 timber-merchant, all in Glasgow. 
 
 Geo. Oliphant, rope-maker, Kirkaldy, John 
 Henderson, blacksmith, Kinghom, and 
 Allan MacNaughton, ship-agent or broker, 
 Leith. 
 
 Wm. Reid, general-merchant, Thos. Little- 
 john, baker and confectioner, and James 
 Dimcan, W. S., all in Edinburgh. 
 
 Wm. Richmond, Patrick Dougall, jun., and 
 John Reid, all merchants in Glasgow. 
 
 Thomas Lucas Paterson, merchant in Glas- 
 gow, William Young, bleacher at Auld- 
 housefield, PoUockshaws, and Wm. Ward- 
 law, commission-agent in Glasjjow, 
 
 John Dick, managing partner of the Albion 
 Cloth Company, Walter Malcolm, writer, 
 and Charles James Kerr, accountant in the 
 Edinburgh aud Leith Bank, all in Edin- 
 burgh. 
 
 Laurence Robertson, cashier of the Royal 
 Bank of Scotland at Glasgow, William 
 Semple Waddell, commission-merchant in 
 Glasgow, and Jas. Hamilton, jun., writer 
 there. 
 
 Matthew Dick, merchant, James Sommer- 
 ville, merchant, and Wm. Gibson, manu- 
 facturer, all in Glasgow. 
 
 Francis Mollison, Edward Ebel, and John 
 Paton, all merchants in Dundee. 
 
 Hay Wright, William Taylor, and Tliomas 
 Young, all merchants in Glasgow. 
 
 James Morgan, S.S.C, Alexander Jamieson, 
 accountant, and Andrew Scott, W.S. 
 
 John M'Queen, commission-agent, Alexander 
 Richardson, and Rol)ert Innes, merchants, 
 all in Edinburgh. 
 
 James Campbell (of J. & W. Campbell & 
 Co., merchants, Glasgow), Wm. Dods (of 
 W. & J. Dods, cordage and twine-manu- 
 facturers, Kelvinhaugh, near Glasgow), and 
 Wm. Balfour, merchant, Glasgow. 
 
 1133 18 6 
 
 1979 19 
 
 19,462 7 
 
 Not valued 
 
 No state 
 
 290 
 
 1688 15 
 
 1663 2 7 
 
 2322 18 7 
 including sup- 
 posed balances 
 of sundry con- 
 siirnments 
 
 1871 6 9i 
 
 None given up 
 
 780 8 10 
 
 1126 19 
 
 None given up 
 
 57 15 1 
 
 (See column 
 13, 0.) 
 
 11,567 19 5 
 estimated 
 
 balance on aC' 
 counts out- 
 standing in 
 
 North America 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 £ 
 63 
 
 
 
 d. 
 
 
 414 18 8^ 
 
 2024 3 9 
 
 (See column 
 13, d.) 
 
 None 
 
 389 14 1^ 
 
 None 
 
 1120 9 1| 
 
 2673 3 6 
 
 482 9 
 
 1610 2 
 
 1935 3 6 
 
 None reaUzed 
 
 310 
 
 10 7 8 
 
 489 5 3 
 
 110 11 
 
 RECORD OF SEQUESTRATIONS. 
 
 37 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt 
 
 £ s. d. 
 (See column 
 13, a.) 
 
 '3015 19 6 
 
 6277 16 10 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ *. d 
 
 None 
 
 Discharge on 
 Composition, or 
 without Compo 
 sition. 
 
 Amount of Composition, when Payable, and ^Ymount paid 
 Names and Designations of Cautioners. ' ^^ unpaid. 
 
 21 11 
 
 None 
 
 Ordinary, 
 26,697 6 
 Preferable, 
 1000 
 
 8 
 
 27,116 17 lOj None 
 
 Undischarged ; 
 but composition 
 
 accepted 
 
 Discharged on' 
 
 composition 
 
 Undischarged 
 
 63 
 
 Bankrupts have 
 offered no com- 
 position ; bu*an 
 application for 
 discharge is at 
 present pending 
 
 2115 13 2 
 
 366 4 10 None 
 
 None 
 
 (Sec column 13, b.) 
 (See column 13, c.) 
 
 AMOXJNT OF EXPENSES. 
 
 Trustee's 
 Commission 
 
 £ s. d 
 None 
 
 Law 
 Expenses. 
 
 Miscel- 
 laneous 
 
 £900 paid 
 
 No dividend 
 declai-ed 
 
 Discharged on 
 composition 
 
 8 
 
 9 
 10 
 
 2760 5 10 
 
 11 
 
 3305 18 11 
 
 Is. per pound, payable one month after 
 date of bankrupt's final discharge ; 
 Wm.Cruden, silk-merch., Edinburgh. 
 
 £ *. d. 
 Not fixed 
 
 40 
 
 101 4 2 
 
 Not fi.\ed 
 
 £ s. d. 
 
 Not ascer- 
 
 taine<l 
 
 43 11 
 
 53 6 10 
 
 [See col. 
 13, e.) 
 
 Additional informatiou contaiiie-l in the 
 Returns. 
 
 100 
 
 211 6 2 14 16 6 
 
 19 10 
 
 9408 
 
 Claims ranked, 
 11,865 14 10 
 Under consi- 
 deration, 
 7894 1 2 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 2562 7 
 
 962 14 6 
 
 2722 15 7 
 
 1224 1 8 
 
 1472 9 10 
 
 3857 19 3J 
 
 41,630 6 7 
 
 None 
 
 Undischarged 
 
 Undischarged 
 
 Discharged 
 without compo- 
 sition 
 Undischarged 
 
 Kme 
 
 None 
 
 None 
 
 7 3 
 
 None 
 
 None 
 
 None 
 
 38 13 
 
 106 2 7 
 
 37 14 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischai'ored 
 
 O 
 
 Undischarged 
 
 Undischarged 
 
 None 
 
 None 
 
 5s.8|d.per£, 
 3d Oct. 1842. 
 paid,£691,38 
 3jd. ; unpaid, 
 £7, 158. C ■ ■ 
 (See column 
 13,/.) 
 
 None 
 
 a Claims lodged, - L.IW8S 17 7 
 
 Additional in bank ru pit's 
 
 sUte, - - 2402 19 9 
 
 L. 1 5^-19 17 4 
 
 6 2s. per pound, payable by throe instalments ; 
 9d. per p«>uud, at four months from 28th 
 October 1842; 'Jd. per |n.uii.l, at eight 
 months from same date ; and M. per {Kiund, 
 at eighteen months from s.inic date : Wm. 
 Marshall, corn-merchant, Leiiii, cautioner 
 for two first instalments, and for trustee's 
 commission and expanses of M:->{uestratiaa, 
 William Thomson, s«>licitor-at-law, Edin- 
 burgh, for third instalnient. 
 
 <• 98. per pound, on all debts <l:u- .it date «f 
 sequestration, at three, six, and nine laoatks 
 after his discharge ; Roln-rt Steven, writer 
 in Glasgow. 
 
 d L.6227. Is. 2d., but deduct L.3(I8€, 14a. 9i. 
 for preferable claims and part cxpeojes of 
 finishing vesbcls Inlonging to the estate, one 
 of which has been sold, leaviug a balance 
 of L.3140, 8s. 5d. 
 
 2 12 6 
 
 e L.n, 10s. 4d. is all that hm hmm p»id, but 
 there arc other expoise* not Meertained. 
 
 Not fixed Not a.scer- 
 tained 
 
 None 
 
 3s. 6d. per £, five and seven months from 
 26th August 1842 ; Wm. Johnston, 
 farmer at Cairnbeg, parish of Fordoun. 
 
 None 
 
 (See col. 
 13, i.) 
 
 {See col. 
 13. /.) 
 
 None 
 
 None paid 
 
 (See col. 
 13, p.) 
 
 None 
 
 88 16 
 
 129 2 11 
 
 None 
 
 105 18 2 
 
 (See col. 
 13, 9.) 
 
 11 2 Ol 
 
 {See col. 
 13,j.) 
 
 None 
 
 Not fixed 
 
 30 
 
 None 
 
 None paid 
 
 Factor's fee 
 8 8 
 
 commission 
 
 17 12 7 
 
 None 
 
 45 1 9 
 
 (See col. 
 13, h.) 
 
 None 
 
 105 8 4 
 
 including 
 allowance 
 to clerks 
 
 (See col. 
 13, m.) 
 
 Not ascer 
 tained 
 
 (See col. 
 13,«.) 
 
 161 5 11 
 (See col. 
 13, 0.) 
 
 (See col. 
 13, k.) 
 
 6 18 
 
 14 11 2 
 
 12 14 4 
 
 3 6 
 
 36 5 4 
 
 9 4 5 
 
 (See col. 
 13, a. 
 
 None 
 
 /L.1859, 2s. 4d., viz.,— a first dividend of 3s. 
 4d. per |K)und, a second dividend of 5s. Cd., 
 and a third aud final dividend of 2a. .Vi. 
 
 g L.457, lis. lOd., including the cxpeose of 
 action iu tlie Court of Session. 
 
 h L.lOl, Cs. 6d., including rents and prefer- 
 able claims. 
 
 i Dividend declare<l — LlOl-S, 4s. 4d., being 
 Is. 4d. per pouud : of which paid, L.81S, 
 148. 8d. ; unpaid, L.lUy, 9s. IWd. 
 
 j Allowed to account of commis.siun, L.GO. 
 The trustee has a farther claim for tria- 
 ble and commission not yet aJju&ted. 
 
 it Paid premiums and policies of insurmnre 
 which belonged to the estate, L.5y, ICs. 7d. 
 
 / None yet paid, owing to the projierty funn- 
 ing the only asset, not being sold till m few 
 weeks since. 
 
 m L.210, incurred in consequence of certain 
 parties opposing the sequestration. 
 
 N Ii.C5, 14s. .^d., including expenses of Edia- 
 burgh, Dundee, Laurenc* kirk, and Stone- 
 haven agents. 
 
 Gross funds, £83(i, 48. 5d. : net funds. £791, 
 19s. 5d., after deducting preferable p«j- 
 
 ments. 
 
 o This estate has been hung up by an actioB 
 to recover the only asset, a hunae in Pntii, 
 conveyed to certam parties in prejodiee of 
 the general creditors, the price of vhidi is 
 the only amount realized. The expenoea 
 include the costs of an unsuccessful at- 
 tempt to discover where the baukmpt had 
 gone. 
 
 ]> A dividend of 2s. per pound declared poj- 
 able on 3d December 1842. 
 
 q Expense, £6, 16s. lid.: prefer&ble pay- 
 ments, including rent and wage<>. £4.>. IBs. 
 4d. 
 
I 
 
 . » 
 
 38 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 6 
 
 NAME AND DESI'rXATION OP 
 BANKRUPT. 
 
 Wallace, J., & Co., manufacturjrs in Glasprtw 
 (formerly carrying on business there under the 
 firm of J. & J. Wallace,) as a Company, and 
 James Wallace, the sole partner of the said firm 
 of J. WaUace &; Co. 
 
 Waltox, .Tacksox, commis'sjon-agent in Glasjrow, 
 now residing at Braehead, Saltcoats. 
 
 Waxless, James, mmufacturtr in Dundee. 
 
 Watson, Johx, fleshcr in Dundee, deceased. 
 
 Watsox, Johx, watch and clock-maker, and dealer 
 in watches and clocks, now or l.ittly residing in 
 Kirriemuir. 
 
 Watt, Johx, cabinet-maker, Montrose, now de- 
 ceased. 
 
 Date of Se- 
 questratiun. 
 
 July 12, 
 1842. 
 
 7 Va -CHf E, 'H'-o- E, ivorr-trmer, dealer in tm«, 
 auu merchant, South Bridge Street, Ecinburgh. 
 
 8 Webster & Robb, merchants in Greenock, as a 
 Company, and James Webster, and John Smellie 
 Robb, merchants there, the individual partners 
 of said Company, as such, and as individuals. 
 
 9 Wbib, James, merchant, Arbroath. 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 16 
 
 16 
 
 17 
 
 18 
 
 19 
 
 Weir, Johx, ironmonger and gereral-merchant in 
 Cumnock, county of Ayr. 
 
 Weir, John, tea-deal r and ger eral- jrocer, 9 
 King's Street, Glasgow. 
 
 Welch, Axdrew, coal-merchant and shij -owner, 
 Bridorend of Perth. 
 
 Welsh, Robert, S.S.C, lately residing in 60 
 Northumberland Street, Edinburgh, now de- 
 ceased. 
 
 Wemtss, Johx, sometime writer and insurance- 
 broker, residing in Kirkcaldy, deceased. 
 
 Whamoxd, Alexander, merchant and commission- 
 agent in Dundee. 
 
 Which am, George, of Hallidayhill, W.S., coal- 
 merchant, and farmer, Bumfoot, county of Dum- 
 fries. 
 
 White, Axdrew, & Sox, innkeepers, and Andrew 
 White, sen., residing at Broughtyferry, and An- 
 drew Wliite, jun., residing at the Ba.ss Tavern, 
 Dundee, as individuals. 
 
 Andrew White, sen. 
 
 Andrew White, jun. 
 
 White, George, sen., shoemaker, Pathhead, county 
 of Fife, and sometime residing there, now de- 
 ceased. 
 
 White, J. & J., manufacturers, Auchtermuchty, 
 and John White, and James White, the indivi- 
 dual partners thereof, and as individuals. 
 
 J' n? 29, 
 1641. 
 
 Feb. 8, 
 1840. 
 
 May 1, 
 1840; first 
 deliv. Mar. 
 
 2, 1840. 
 
 .M: r. 23, 
 1842 ; first 
 deliv. Feb. 
 
 14, 1842. 
 
 Oct. 12, 
 1841 ; first 
 deliv. July 
 16, 1841. 
 
 Sept. 16, 
 1842. 
 
 Var. 12, 
 1842. 
 
 April 9, 
 1841. 
 
 July 5, 
 1841. 
 
 Feh. 25, 
 1842. 
 
 Aug. 16, 
 1842. 
 
 Aug. 30, 
 1842; first 
 deliv. June 
 
 25, 1842. 
 
 April 9, 
 1842; first 
 deliv. Feb. 
 
 15, 1842. 
 
 A . ! il 4, 
 1842. 
 
 Nov. 23, 
 1841. 
 
 June £7, 
 1840. 
 
 Do. 
 Do. 
 
 Sept. 23, 
 1841 ; firs^t 
 deliv. Aug. 
 
 3, 1841. 
 
 Aug. 23, 
 1842 ; first 
 deliv. Aug. 
 
 15, 1842. 
 
 Name and Desij^nation 
 of Trustee. 
 
 Edward Wilkie, accountant in 
 Glasgow. 
 
 Wm. Anderson, accountant, 
 Buchanan Street, Glasgow. 
 
 Thomas Nicholson, merchant 
 in Dundee. 
 
 Robert Adamson, merchant in 
 Dundee. 
 
 Wm. Whyte, writer in Forfar. 
 
 William Low, accountant in 
 Edinburgh. 
 
 James Smith, ironmonger. 
 High Street, Edinburgh. 
 
 James Gourlay, accountant in 
 Glasgow. 
 
 James Goodall, agent in Ar- 
 broath for the British Linen 
 Company. 
 
 John Hair, cloth-merchant in 
 Cumnock. 
 
 Alexander Black, accountant 
 in Glasgow. 
 
 Melville Jameson, writer in 
 Perth. 
 
 George Murray, accountant, 
 Edinburgh. 
 
 Matthew Beveridge, writer, 
 Kirkcaldy. 
 
 Robert Adamson, merchant 
 in Dundee. 
 
 James Otto, Esq., residing at 
 Newark. 
 
 Thomas Dick, flesher, Dundee. 
 
 Names and Desi^r aliens of 
 Comuiissioners. 
 
 Do. 
 
 Do. 
 
 Charles Walker, residing in 
 Pathhead. 
 
 Henry W. Walker, writer, 
 Auchtermuchty. 
 
 James Brown, accountant, John M'Callum, 
 auctioneer, and Thomas Charles Young, 
 writer, all in Glasgow. 
 
 John Graham Hunter, clothier, Glasgow, 
 Charles Hamilton, wine-merchant there, 
 and David Byres, warehouseman there. 
 
 James Edward, and John Tumbull, both 
 merchants in Dundee. 
 
 John Sanderson, merchant, John Moncur, 
 merchant, and Thomas Walker, writer, all 
 in Dundee. 
 
 William Roberts, writer in Forfar, Thomas 
 Paterson, grocer, Kirriemuir, and Lewis 
 MacKenzie, writer, Forfar. 
 
 John Japp, upholsterer in Montrose (of John 
 and Francis Japp, upholsterers there). 
 
 James Butler Gallie, merchant, Edinburgh, 
 John Watt, turner, Edinburgh, Peter Bell, 
 ironmonger, Edinburgh. 
 
 William Campbell (of J. & W. Campbell & 
 Co., merchants), William Richmond (of 
 William Richmond & Co., merchants), 
 and Edward Railton, writer, all in Glas- 
 gow. 
 
 William Johnston, cashier of the Arbroath 
 Banking Co., William Paterson, merchant 
 and bleacher, Arbroath, and Andrew Low- 
 son, flax-spinner in Arbroath. 
 
 James Crawford, banker, Cumnock, Alex. 
 M'Kinlay, agent for the Shott's Iron Com- 
 pany at Gla.sgow, and John Torrance, 
 cloth-merchant, Cumnock. 
 
 Robert Burns, soap and candle-manufacturer, 
 Charles Ingram, tobacconist, and James 
 Wilson, sugar-refiner, all in Glasgow. 
 
 John Forbes, coal-merchant, Perth, John 
 Smith, smith there, and William Dutch, 
 ship-builder there. 
 
 Hugh Blair, W.S., John Maitland, writer, 
 James Crawford, jun., W.S., all in Edin- 
 burgh. 
 
 Thomas Ronald, merchant, Kirkcaldy, Alex. 
 Dougliis Ferrier, merchant there, and Wm. 
 Mitchell, writer, Cupar. 
 
 David Miln, cashier of the Dundee Union 
 Bank. 
 
 James Crawford, banker, Cumnock, John 
 Ilalliday, merchant, Sanquhar, and James 
 Milligan, Hayfield, 
 
 John Hill, grocer, Dimdee, Robert Thomson, 
 merchant, Dundee, and James Watson, 
 agent in Dundee for Thomson, Elsmie, & 
 Co., distillers, Aberdeen. 
 
 Do. 
 Do. 
 
 No commissioners have been elected. 
 
 John Hill, merchant, Dundee, Thos. Walker, 
 bleacher, Auchtermuchty, and Gecrge 
 Provan, merchant, there. 
 
 Amount of 
 
 Funds as in the 
 
 Bankrupt's 
 
 State. 
 
 £ s. d. 
 42 17 6 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 35 
 
 1314 1 1 
 
 1306 
 
 Book debts, 
 40 6 8 
 
 Bankrupt de- 
 ceased 
 
 880 11 2 
 
 1445 15 11 J 
 
 (See column 
 13, d.) 
 
 2011 2 
 
 203 16 10 
 
 1560 
 
 3114 11 11 
 
 1482 12 8 
 
 748 19 10 
 
 (See column 
 
 13,;.) 
 
 209 9 9 
 
 None 
 110 15 
 117 1 4 
 
 None made up 
 
 £ s. d. 
 None 
 
 None 
 
 201 2 7 
 
 1450 16 10 
 
 17 4J 
 
 None 
 
 None 
 
 871 8 4 
 
 {See column 
 13, e.) 
 
 419 8 9 
 
 £48 realized 
 by trustee 
 
 83 12 6 
 
 609 13 9 
 
 133 19 7 
 
 2621 13 5 
 
 None 
 
 None 
 58 2 4 
 None 
 
 23 14 6 
 
 RECORD OF SEQUESTRATIONS. 
 
 3d 
 
 I 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 Amonntof debts 
 
 due by 
 the Bankrupt. 
 
 3 
 
 6 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 £ 8. 
 
 1075 15 
 
 d. 
 2 
 
 10,344 
 
 Stated by bank- 
 rupt at 
 6633 11 10 
 
 1285 5 5 
 
 145 5 4 
 
 300 18 10 
 
 Notascertained 
 
 3047 18 4 
 
 £ s. d. 
 None 
 
 Discharge on 
 Composition, or 
 without Compo- 
 sition. 
 
 Undischarged 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 (See column 
 13,/.) 
 
 3560 8 11 
 
 1059 8 5 
 
 Preferable, 
 1107 
 Ordinary, 
 743 
 5495 2 1^ 
 
 3111 5 
 
 3212 18 2 
 
 1630,778 3 Hi 
 
 17 
 
 18 
 
 19 
 
 635 13 1 
 
 250 
 
 (See column 
 13, m,.) 
 145 3 b\ 
 
 Not known 
 
 from want of 
 
 state 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 2 2 
 
 None 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 13 8 
 
 None 
 
 None 
 
 £1 per 
 
 week — £8 
 
 paid 
 
 None 
 
 None 
 
 20 
 
 None 
 
 None 
 None 
 None 
 
 None 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Amount of Composition, when Payable, and ^„,ount p^jd 
 Names and Desigaatioas of Cautioners. ^^ unpaid. 
 
 None 
 
 (See column 13, a.) 
 
 None 
 
 None 
 
 None 
 
 None 
 
 Trustee's 
 Commission 
 
 £ *. d. 
 None 
 
 No dividend 
 declared 
 
 12 4^ 
 
 None 
 
 None 
 
 Discharged on 
 composition 
 
 Disch.^rged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Discharged on 
 
 composition 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Composition offered, but rejected 
 
 AMOUNT OF EXPEXSES. 
 
 £ *. d. 
 Not fixed 
 
 2 2 
 
 None paid 
 
 36 13 9 
 
 Not fixed 
 
 Law Ex- 
 penses. 
 
 £ 8. d 
 33 12 3 
 
 30 
 
 33 4 6 
 
 67 18 10 
 
 (Set col. 
 13, b.) 
 
 34 17 1 
 
 1st divid?nr! 
 
 of 3s 9d. per 
 
 £ declared 
 
 on 1 3th S 'pl 
 
 1842 
 
 (See column 
 
 13. g.) 
 
 7s. per pound, two and four months after 
 final discharge ; Andrew Gemmell, 
 writer, Glasgow, and James Weir, 
 Borland Mains, Cumnock. 
 
 2s. 3d. per pound, at three and six 
 months after approval by Court ; Thos. 
 Brown, grocer and mercht. in Airdrie. 
 None accepted 
 
 None 
 
 {See column 13, i.) 
 
 None 
 
 {See column 13, k.) 
 
 (See column 13, I.) 
 
 None offered 
 
 None 
 
 5s. 6d. per pound offered, but rejected. 
 
 None 
 
 None 
 
 None de- 
 clared 
 
 (See column 
 
 13, n.) 
 
 None 
 
 None de- 
 clared 
 
 35 7 5 
 
 44 12 
 
 Miscel- 
 lane^us. 
 
 £ s. d. 
 
 5 2 
 
 16 3 
 
 24 16 10 
 
 13 14 11 
 
 Paid to ac 
 count, 
 36 6 9 
 
 20 
 
 8 8 
 
 Not fixed 
 
 5 per cent, 
 on realized 
 funds 
 
 35 
 
 Notfixod — 
 £10 allow 
 ed to inte 
 rim-factor 
 
 10 10 
 
 Included 
 
 above 
 10 10 
 
 Not fixed 
 
 Not fixed 
 
 Paid to ac- 
 count, 
 52 11 2 
 
 65 
 
 30 
 
 31 9 
 
 40 12 11 
 
 Xotyetpaid 
 
 None paid 
 
 30 11 5 
 
 Included 
 
 above 
 17 11 8 
 
 Not ascer- 
 tain 3d 
 
 Not ascer- 
 tained 
 
 (See col. 
 13, c.) 
 
 Additional infohmatiop contained iu tb« 
 
 Keturns. 
 
 a ^. per pound, at foar months from the 
 date of his discharge by the Court ; Stanlej 
 Walton, commission-agent inGlassov,an<i 
 John Young, residing there. 
 
 6 L.43, 78. lid.— The expenses have been 
 much increase"! by the absence of the bank- 
 rupt till very lately, and by the necesutj 
 of thorough esamiuaiiou uf his family mad 
 others. 
 
 (See col. 
 13, /.). 
 
 21 
 
 5 16 4 
 
 13 17 6 
 
 1 16 6 
 
 65 8 3 
 
 48 1 6 
 
 14 11 
 
 {See col. 
 13, 0.) 
 
 c Sundry expenses, L.38, Is. 5<1. ; interim- 
 factor's fee, L.la, lis. ; rents, kc, L.CO. 
 
 d Total funds available to general creditorm, 
 L.227;<. l">s.. exclusive of property con- 
 tained in heritable securities. 
 
 e L.1406, 17s. lid; out»tan lini: funds and 
 property, exclusive of heritable securities. 
 about T.i..'i97, Is. *■*<!. : total funds realized 
 and outstanding, L 200;{, I'.ti. IWJ. 
 
 /Ranked, per first scheme of division, L.6499, 
 Gs. 7d. : ad'liiioual claims since UMi'rrd, 
 about L.14U1, 17s. l^d. ; toUl, L.7iNil, 3s. 
 «id. 
 
 jr Dividend of 28. 8<i. per pound was declared 
 payable on lOth Doceiiilfcr 1)141. amounting 
 to L Bfifi. lis. (;d. ; of which there is paid. 
 I..8(;4, 2>. M ; unpaid, L.2. Us .'kI. Owing 
 to the amount of outstan>ling funds y«-t ex- 
 pected to be recovered, the conuiiissioners 
 have fmui time to time, at their statutory 
 meetings, post^^oned the declaration of the 
 second dividend. 
 
 A Total realized funds dispose*] of thus : — I si, 
 preferable debts, £ Mi, |8s. — 2d. allowance 
 to bankrupt, ilV.i, 8s. — 3<1, dividends al- 
 ready paid, £nG4, 2s. 1<1. — 4th, trustee's 
 commission, A;c., £3'.*, Gs. yd. — hth, ex- 
 penses, £52, lis. 2d. — in hands of trustee, 
 £420, lis. lid.— N.tal, £I4(h:. I7«. lid. 
 Amount of fiuxls on liaiiii and outstanding, 
 at 9th OctolK-r 1042. £1017, 13s. 8d.. to 
 which add the aUive first tive sums, £i)69 
 Cs. ; making in whole, £2<K);{, I'ls. 8d. 
 
 I 2s. 9<1. per pound ; Is. 9<i. at four months, 
 and Is. at six months from 14th .'September 
 1842: Wm. Whamond, farmer at Logie, 
 by Kirriemuir. 
 
 _/ Rental of heritable proi>erty, made up by 
 bankrupt, £(>42 : value of moveables, per 
 fctate by iateriuj-factor, £43()G, lis. 
 
 Jt 48. per pound, at four, eight, and twelve 
 months after the bankrupts' tinal discharge, 
 on the ("onipany debts; and ful. j>er (tound, 
 by Andrew White, sen., as an individual, at 
 said dates; Jas. White, residing at Dunning, 
 and Alex. White, resifling at Leighton Cot- 
 tage, Duuiblane, both iu the countv of 
 Perth. 
 
 I Gd. per pound, at fonr, eight, and twelre 
 months ; cautioners as above. 
 
 m £139, 7s. 7d. and as co-partner with Andw. 
 White, sen., after deducting composition 
 paid by Andrew White & S»n, £5U8, lUi. 
 5^d. ; total, £U47, lUs. Ojd. 
 
 n £24, 5s. lOjd., being 9d. per pound ; and 
 balance in trustee's bands, £4, 19s. 10|d. 
 
 Estate consists principally of an heritable 
 property, which cannot be got sold. 
 
39 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 RECORD OF SEQUESTRATIONS. 
 
 3}* 
 
 It > 
 
 u 
 
 1 
 
 'I. 
 
 I.. \ 
 
 l'"»^ 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 
 NAME AXD DESIGXATIOX OF 
 
 Date of Se- 
 
 Name and Designation 
 
 Names and Designations of 
 
 Amount of 
 Funds as in the 
 
 Amount 
 of 
 
 
 BANKRUPT. 
 
 qaestration. 
 
 of Trustee. 
 
 Commissiouers. 
 
 Bankrupt's 
 State. 
 
 Funds realized. 
 
 
 
 
 
 
 £ *. d. 
 
 £ *. d. 
 
 1 
 
 Whittet, Jaxes, & Co., merchants in Perth, and 
 
 June 17, 
 
 Archibald Keid, writer in 
 
 Lawrence Rentoul, mercht., Donald Stewart, 
 
 194 7 8| 
 
 27 13 1^ 
 
 
 James Whittet, merchant in Perth, and James 
 
 1842. 
 
 Perth. 
 
 merchant, and Rol>ert Greig, merchant, 
 
 
 
 
 Whittet, residing in Scone, the individual part- 
 
 
 
 all in Perth. 
 
 
 
 
 ners of that Company. 
 
 
 
 
 
 
 2 
 
 Whittet, Thomas, merchant and ship-owner. 
 
 Feb. 28, 
 
 Robert Greig, merehant in 
 
 Alex. Scott, writer, Lawrence Rentoul, merch.. 
 
 2400 0^ 
 
 2025 19 6 
 
 
 Perth. 
 
 1842. 
 
 Perth. 
 
 and David Murie, agent, all in Perth. 
 
 
 
 3 
 
 Whyte, ALE\.vyt)ER, wright, grocer, and spirit- 
 
 Feb. 25, 
 
 Alexander Abbot, commission- 
 
 James Stewart, spirit-dealer, Dundee, Wm. 
 
 401 18 4 
 
 (See column 
 
 1 rk \ 
 
 
 dealer, Broughty-feiTy, near Dundee. 
 
 1840. 
 
 agent, Dundee. 
 
 Bain, writer there, and Isaac Low, con- 
 fectioner there. 
 
 
 13, c.) 
 
 4 
 
 Whtte, David, wool-merehant, ai:d tenant of the 
 
 Jan. 20, 
 
 James Forrest, jun., banker. 
 
 William Whyte, bank-agont, Forfar, Wm. 
 
 2068 10 5 
 
 406 16 3 
 
 
 farm of Kirkton of Clova, in the united parishes 
 
 1842. 
 
 Kinieniuir. 
 
 Hutchison, bank-agent there, and David 
 
 
 
 
 of Cortachy and Clova, presently residing there. 
 
 
 
 Shield, writer, Kirriemuir. 
 
 
 
 5 
 
 WiDDowsov, Davip, haberdasher and merchant. 
 
 Sept. 16, 
 
 John Guild, silk-mercer, Dun- 
 
 James Duncan, merchant, Thomas Johnston, 
 
 238 18 1^ 
 
 60 1 11 
 
 
 Reform Street, Dundee. 
 
 1841. 
 
 dee. 
 
 S.S.C, and AVilliam Bain, writer, all in 
 Dundee. 
 
 
 
 6 
 
 WiGHToy, William, merchant and grocer in Dim- 
 
 Dec. 4, 
 
 James Boyd, residing in Dun- 
 
 Daniel Ross, residing in Dundee (one of the 
 
 2016 1 9 
 
 1915 13 8 
 
 
 dee. 
 
 1839. 
 
 dee, manag.^r, and one of 
 the partners of the Dundee 
 Sugar Refining Co. 
 
 partners of Tompsitt, Ross, Ac Co., mer- 
 chants, London), Samuel C. Tliomson, 
 agent, Dundee, and George Alexander, 
 commission-agent, Dimdee. 
 
 
 
 7 
 
 WiLKiE, James, baker and confectioner, Union 
 
 May 21, 
 
 James Gibb, baker. Elm Row, 
 
 John Green, accountant, James Thomson, 
 
 390 3 9 
 
 ... 
 
 
 Place, Edinburgh. 
 
 18*2. 
 
 Edinburgh. 
 
 auctioneer, Qydesdale Rooms, Royal Ex- 
 change, and Michael Wilshere, floor-clotli 
 and carpet-manufacturer, all in Edinburgh. 
 
 
 
 8 
 
 WiLKiE, William, paper-stainer, and dealer in 
 
 June 2, 
 
 Wm. Dawson, colour-manu- 
 
 Andrew Dun, W.S., David Gray, S.S.C, 
 
 (Sfe column 
 
 300 
 
 
 paper-hangings and floor-cloths in George Street, 
 
 1842 ; first 
 
 facturer, Leith. 
 
 and James Tlirift Smith, paper-manufac- 
 
 13, €.) 
 
 
 
 Edinburgh. 
 
 deliv. May 
 12, 1842. 
 
 
 turer, all in Edinburgh. 
 
 
 
 9 
 
 WiLSOX, George, farmer and cattle-dealer at 
 
 June 15, 
 
 George Todd, accountant in 
 
 Alexander M'Dougall, distiller at Ardbeg, 
 
 1700 5 6 
 
 1178 17 7 
 
 
 Callumkill, Island of I, la/. 
 
 1842. 
 
 Edinburgh. 
 
 Allan M'Dougall, wnght in Port- Ellen, 
 
 
 
 
 % 
 
 
 
 and Donald M'Dougall, innkeeper there, 
 all in Isl y. 
 
 
 
 10 
 
 Wilson, John, advocate, lately residing in 6 
 
 June 11, 
 
 William Allan, accountant. 
 
 James Graham, of Leitchtown, John N. 
 
 1849 1 
 
 1849 1 
 
 
 Northumberland Street, Edinburgh, deceased. 
 
 1841; first 
 
 deliv. Apr. 
 
 1, 1841. 
 
 35 St Bernard's Crescent, 
 Edinburgh. 
 
 Forman, W.S., and James Lindsay, W.S. 
 
 
 
 11 
 
 WiLSOx, John, baker, Kirkfieldbank, county of 
 
 Dec. 29, 
 
 George Taylor, merchant in 
 
 James Wilson, writer in Lanark, Nicol Som- 
 
 48 7 5 
 
 15 18 6 
 
 
 Lanark. 
 
 1810. 
 
 Kirkfieldbank. 
 
 mervill, residing at Braehead, and Wm. 
 
 Lnmb, rc«;iding at Kirkfieldbank. 
 
 
 
 12 
 
 Wilson, Peter, spirit-dealer, Kilncadzow, Lanark- 
 
 Aug. 22, 
 
 William Meikleham, writer, 
 
 John M'Callum, auctioneer, Glasgow, Thos. 
 
 365 12 ^ 
 
 51 13 
 
 
 shire. 
 
 1842 ; first 
 
 deliv. Aug. 
 
 11, 1842. 
 
 Glasgow. 
 
 Stoddart, Brodick, Arran, James Wilson, 
 portioner, Kilncadzow ; failing either of 
 whom, John CuUen, W.S., and David 
 Wilson, farmer, Kilncadzow. 
 
 
 
 13 
 
 Wilson, Shihreft, & Co., manufacturers and mer- 
 
 Juno 23, 
 
 Wm. Johnston, accountant in 
 
 Matthew Glassford, merchant, George W. 
 
 11,283 5 7 
 
 3008 
 
 
 chants in Glasgow, as a Company, and Robert 
 Cairns Wilson, and Henry Coxon Sherriff, manu- 
 
 1841. 
 
 Glasgow. 
 
 Rainey, merchant, and James Gourlay, 
 accountant, all in Glasgow. 
 
 including large 
 
 estimated 
 balances from 
 
 
 
 facturers and merchants there, the individual 
 
 
 
 
 foreign con- 
 
 
 
 partners of that Company, as partners thereof, 
 
 
 
 
 signments 
 
 
 
 and as individuals. 
 
 
 
 
 
 
 14 
 
 Wilson, Robert, hotel-keeper and coach-con- 
 
 Jan. 20, 
 
 John M'Bean, residing in 
 
 John Mackintosh, manufacturer, Alexander 
 
 None 
 
 5954 17 5 
 
 
 tractor, lately tacksman of, and residing in the 
 
 1840. 
 
 Rose Street of Inverness. 
 
 Forbes, -chemist and druggist, and Donald 
 
 
 
 
 Caledonian Hotel in Inverness, deceased. 
 
 
 
 Fraser, draper, all in Inverness. 
 
 
 
 15 
 
 Wilson, William, draper and liaberdasher in 
 
 Sept. 14, 
 
 James Gourlay, mccountant in 
 
 John Wilson, wholesale silk warehouseman 
 
 1712 15 9 
 
 1579 18 9 
 
 
 Falkirk. 
 
 1840; first 
 
 deliv. Sept. 
 
 2, 1840. 
 
 Glasgow. 
 
 in Glasgow, John Reid, builder, North 
 Broomage, and James Virtue, commercial- 
 agent in Edinburgh. 
 
 
 
 16 
 
 Windsor, John, a partner of the firm of Barclay, 
 
 Oct. 22, 
 
 Chas. Graham Monro, writer 
 
 Alexander Smart, Alexander Burnet, and 
 
 (See eolumn 
 
 363 19 8^ 
 
 
 M 'Donald, & Co., licensed distillers and malt- 
 
 1839. 
 
 in Stonehaven. 
 
 John Falconer, writers in Stonehaven. 
 
 13, i.) 
 
 
 
 sters, Glenury Royal Distillery, near Stonehaven, 
 
 
 
 
 
 
 
 and lately Manager of that Work. 
 
 
 
 
 
 
 17 
 
 Wink, John, farmer and cattle-dealer at Spring- 
 
 Dec. 6, 
 
 Robert M'Intosh, innkeeper 
 
 James Ellis Anton, farmer, Coltfield, James 
 
 1818 17 9J 
 
 528 11 (^ 
 
 
 field, in the parish of Elgin. 
 
 \M1. 
 
 in Elgin. 
 
 Stewart, fanner, Gateside, and Robert 
 Anderson, farmer. Coup ir-hill. 
 
 
 
 18 
 
 Wise, John, & Co., victualling-house and tavern- 
 keepers in Bridge Street of Glasgow, and John 
 Wise, victualling-house and tavern-keeper there, 
 the only individual partner of the said Company. 
 
 May 21. 
 1842. 
 
 John Dunn, flesher in Glas- 
 gow. 
 
 Alexander Allan, ham-curer in Glasgow. 
 
 None 
 
 None 
 
 19 
 
 WiSHART, John, sometime grocer in Leven, theie- 
 after fanner at Mackie's Mill, Fiie>hire, and 
 presently grocer, innkeeper, and stabler, Grass- 
 market, Edinburgh. 
 
 Oct. 25, 
 18^.. 
 
 Thomas Landale, S.S.C. 
 
 Alex. Wright, merchant, Edinburgh, John 
 Smith Johnston, writer there, and John 
 Williamson, wright, Coaltown Road, East 
 Wemyss. 
 
 240 18 
 
 99 10 7 
 
 1 
 
 1 
 
 7 
 
 8 
 
 9 
 
 lu 
 
 11 
 
 
 12 
 
 
 1:4 
 
 1 
 
 
 
 1 11 c /» ri *| **rto ^n 
 
 
 AMOUNT OF EXPENSES. 
 
 
 ■ 
 
 Amount of debts 
 
 due by 
 
 the Bankrupt. 
 
 Allowance 
 
 to 
 Bankrupt. 
 
 Composition, or 
 without Compo- 
 sition. 
 
 .../-. -x- . T> VI .'Dividend — 
 
 
 Additional in(ijrmati«n contaitie*! in the 
 Returns. 
 
 I 
 
 Amount ot Composition, when Payable, and 
 Names and Designations of Cautioners. 
 
 Amount paid 
 or unpaid. 
 
 Trustee's 
 Commission 
 
 Law Miscel- 
 Expenses. laneous. 
 
 M 
 
 £ .*. d. 
 
 £ s. d. 
 
 
 
 £ s. d- 
 
 £ s. d. 
 
 £ .?. d. 
 
 £ s. d. 
 
 
 # 1 
 
 881 3 8 
 
 None 
 
 Discharged on 
 composition 
 
 (See column 13, a.) 
 
 None 
 
 3 
 
 39 10 6 
 
 
 a 3s. 4d. per pound on the debts due by the 
 Cf>nipany, and id. per p<juud on the debt* 
 
 ^ 
 
 
 
 
 
 
 
 
 due by each of the individualx ; payable 
 
 m 
 
 
 
 
 
 
 
 
 
 three months after their final discharge, ' 
 
 M 
 
 
 
 
 
 
 
 
 
 which was upon 16th SeptJ-niber 184'2 ; 
 
 m 
 
 
 
 
 
 
 
 
 
 Kirkwood llewat, candleniaker, Perth, 
 
 1 
 
 
 
 
 
 
 
 
 
 Wm. Brisbane, cork-cutter, Perth. 
 
 1 2 
 
 7471 15 0^ 
 
 None 
 
 Undischarged 
 
 None 
 
 (See column 
 13, b.) 
 
 90 
 
 79 18 7 
 
 None 
 
 b An interim dividend of £9y.'», or '6s. 2d. per 
 
 1 
 
 
 
 
 
 
 
 
 pound, to those cre<iitors whose claims have 
 
 1 
 
 
 
 
 
 
 
 
 
 been sustained. 
 
 ' 
 
 817 3 2 
 
 None 
 
 Undischarged 
 
 
 None 
 
 12 10 
 including 
 interim- 
 factor's fee 
 
 20 
 
 
 e £104 : 5 : 5^, which has been nearly ex- 
 hausted in outlay ujkju the projK'rty', and 
 other expenses. 
 
 1 ^ 
 
 3916 3 11^ 
 
 (See col. 
 
 1 O I" 
 
 Undischarged 
 
 None 
 
 Postponed 
 
 
 133 8 10 
 
 ... 
 
 d Meal and milk, and the u«c of the funiiturf 
 
 ' 
 
 
 13, d). 
 
 
 
 
 
 
 
 and house on farm ' 
 
 
 5 
 
 895 13 8 
 
 None 
 
 Undischarged 
 
 None 
 
 None paid 
 
 None paid 
 
 41 2 8 
 
 25 5 lOj; 
 
 
 
 6 
 
 3822 16 li 
 
 No allow- 
 ance asked 
 or made 
 
 Discharged 
 without compo- 
 sition, after ex- 
 piry of eight 
 months, and 
 payment of 
 
 None 
 
 1st dividend 
 of 10s. per 
 pound paid 
 
 4 per cent. 
 
 44 5 3 
 
 paid 
 
 ... 
 
 
 \ 
 
 
 
 dividend 
 
 
 
 
 
 
 
 
 7 
 
 834 16 5^ 
 
 None 
 
 Undischarged 
 
 None 
 
 None 
 
 Not fixed 
 
 110 
 
 
 
 
 a 
 
 1387 7 8 
 
 1 11 6 
 per week 
 
 Undischarged 
 
 (See column lS,f.) 
 
 No dividend 
 declared 
 
 None'paid 
 
 None paid 
 
 None paid 
 
 c £023 : 12 : 4, including funiiiure, fixturei, 
 stock, and debts. 
 
 /Composition offered, but not yet accepted; 1 
 viz., 10s. per i>ound, payable 5s. at two 
 months, 28. 6d. at six months, and 23. (id. 
 
 
 9 
 
 2938 5 7 
 
 whereof 
 
 1609 1 
 
 are preferable 
 
 None 
 
 Undischarged 
 
 None oflfered 
 
 None. — The 
 
 funds are not 
 
 equal to the 
 
 preferable 
 
 debts 
 
 Not fixed 
 
 35 9 5 
 
 (See col. 
 13, 9.) 
 
 at nine months after date of discharge ; 
 projK)sed cautioner, David Gray, S.S.C. 
 
 ^ £15 . 1 .6. including travelling ez]>enset. 
 meetings, and payment of wages. 
 
 m 10 
 
 6670 12 7 
 
 > • • 
 
 • • 
 
 • • ■ 
 
 1348 12 8 
 
 92 9 
 
 Paid to ac- 
 
 
 
 1 
 
 1 
 
 ranked 
 
 
 
 
 paid, being 
 
 3s. 2^d. per 
 
 pound 
 
 
 COlMlt, 
 
 92 8 10 
 
 
 
 I " 
 
 621 8 
 
 None 
 
 Undischarged 
 
 Is. per pound, at three months from date 
 
 None 
 
 Not fixed 
 
 Not ascer- 
 
 None 
 
 
 
 
 
 of final discharge, offered ; Jas. Sym- 
 
 
 
 tained 
 
 
 
 1 
 
 
 
 
 ington, innkeeper, Lanark, Ja.s. Wil- 
 
 
 
 
 
 
 1 
 
 
 
 
 son, feuar, Kirkfieldbank. 
 
 
 
 
 
 
 1, 12 
 
 681 9 
 
 
 
 
 
 
 23 
 
 
 
 J 13 
 
 34,817 7 
 
 20 
 
 Undischarged 
 
 None 
 
 £2400 paid 
 
 140 
 
 40 
 
 18 2 
 
 
 14 
 
 6152 14 8^ 
 
 None 
 
 Undischarged 
 
 None 
 
 (See column 
 
 385 
 
 227 19 1 
 
 178 3 7^ 
 
 ;/* Paid, - - X418I 4 «| 
 Consigne<i. - - :t2-i 6 '\ 
 
 
 
 
 
 
 13, rz*.) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Unpaid, - . a i:i & 
 
 1 
 
 £4307 4 i\ 
 
 16 
 
 3037 1 7 
 
 None 
 
 Undischarged 
 
 None offered 
 
 (See col. 
 13, h.) 
 
 78 10 6 
 
 56 9 3 
 
 86 7 4 
 
 h 8s. per pound, parable 3d May 1841, and 
 8d. per pound, payable 4th July 1842, final. 
 
 1 £533, Is., besides an annual sum of £10, 
 arising from a life-interest in £lO,OfW, and 
 
 16 
 
 Ordinary, 
 2911 4 llj 
 Preferable, 
 55 18 5^ 
 
 None 
 
 Undischarged 
 
 None 
 
 (See col. 
 13, i.) 
 
 8 8 
 
 25 5 
 
 50 2 11 
 
 another annual sum of £8. ari^in;; from a 
 life-interest in a farm call.<l St.irjton, in 
 Derbyshire. 
 
 .?■ First dividend payable on 23d Octol>er 1840. 
 Amount of dividends paid, £146, 17s. 1\A. ; 
 amount of dividends unpaid, £22, ISs.lO^. 
 
 17 
 
 2534 12 llj 
 
 None 
 
 Undischarged 
 
 None 
 
 (S«« col. 
 13,^.) 
 
 5 per cent. 
 
 on amount 
 collected, 
 26 11 10 
 
 93 10 8 
 
 301 11 8 
 uicluding 
 rents, &c. 
 
 h 3s. per pound on claims ranked Wfore tith 
 June 1842. Amount paid, £138. 4s. 4d. ; 
 unpaid, £4, lis. Ijd. 
 
 18 
 
 300 
 
 None 
 
 Discharged on 
 composition 
 
 3d. per pound on Company debts, and 
 3d. per pound on the Individual debts. 
 
 None 
 
 None 
 
 20 
 
 ' * • 
 
 
 i.. 
 
 960 10 3 
 
 None 
 
 Undischarged 
 
 No offer of composition made 
 
 7^. per 
 pound paid. 
 
 Interim- 
 factor, £8 ; 
 trustee, 
 
 42 11 
 
 ... 
 
 
 / 
 
 
 
 
 
 
 
 £10 
 
 
 
 r 
 
1^' 
 
 40 
 
 SCOTTISH MERCANTILE SOCIETY'S 
 
 4 5 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 
 
 
 
 Amount of 
 
 
 NAME AXD DESIGXATIOX OF 
 
 Date of Se- 
 
 Name and Designation 
 
 Names and Designations of 
 
 Funds as in the 
 
 Amount 
 
 of 
 
 Funds realized. 
 
 BANKRUPT. 
 
 questration. 
 
 of Trustee. 
 
 Commissioners. 
 
 Bankrupt's 
 State. 
 
 
 
 
 
 £ s. d. 
 
 £ s. d. 
 
 WisHART, James, wine and spirit-merchant, High 
 
 Jan. 26, 
 
 Patrick Dawson, distiller in 
 
 Matthew Brownwood Gourlay, distiller, Port- 
 
 3270 2 1 
 
 1583 15 3 
 
 Street, Glasgow. 
 
 1842. 
 
 Anderston of Glasgow. 
 
 Dimdas, Glasgow, Robert Lamond, writer, 
 Gla.«gow, and Robert Steel, of Bunihouse, 
 residing at Shawfield. 
 
 
 
 Wood, George, commission-agent in Aberdeen. 
 
 April 18, 
 
 John Yeats, advocate in Aber- 
 
 John Clark, advocate, John Humphrey, ad- 
 
 68 6 5 
 
 • • • 
 
 
 1842. 
 
 deen. 
 
 vocate, and Cliarles Cattanach, merchant- 
 tailor, all in Aberdeen. 
 
 
 
 Wood, William, bookseller and leather-dealer in 
 
 Feb. 25, 
 
 Jas. Riddell, writer in Aber- 
 
 John Yeats, and James Bayn M'Combie, ad- 
 
 ■ • t 
 
 1455 
 
 Aberdeen, lately residina: at Burnside in Hol- 
 
 1641. 
 
 deen. 
 
 vocates in Aberdeen, and James Riddell, 
 
 
 
 burn Street of Aberdeen, deceased. 
 
 
 
 treasurer to the Aoerdeen Harbour Trus- 
 tees. 
 John C. Henderson (of Hendei-son, Mitchell, 
 
 
 
 Wood, Willi.\m, draper and clothier in Clyde 
 
 Aug. 30, 
 
 John C. Foulds, accountant, 
 
 86 19 3i 
 
 83 19 8 
 
 Place, Tradeston, Glasgow. 
 
 1842; first 
 
 deliv. Aug. 
 
 23, 1842. 
 
 Glasgow. 
 
 & Co.), Thos. Chalmers (of Thos. Chalmers 
 & Co.), and John Goldie (of Henry Goldie 
 & Co.), merchants, Glasgow. 
 
 
 
 Wright, Joks, confectioner, grocer, .and spirit- 
 
 Mar. 11, 
 
 Wm. Cleugh, accountant in 
 
 John Richmond, confectioner, John Welsh, 
 
 156 9 
 
 156 3 11 
 
 dealer, High Street, Glasgow. 
 
 1842. 
 
 Glasgow. 
 
 writer, and James Steel, spirit-merchant, 
 all in Glasgow. 
 
 
 
 Wylie, Willi.vm, tenant of North Leckaway, in 
 
 Feb. 4, 
 
 John Stiven, merchant in 
 
 David Leighton, Alex. Wyhe, and David 
 
 No state — 
 
 37 12 9 
 
 the parish of Kinnettles, and county of Forfar, 
 
 1842; first 
 
 Kirriemuir. 
 
 Shield, writer, all in Kirriemuir. 
 
 bankrupt de- 
 
 
 now deceased. 
 
 deliv. Nov. 
 19, 1841. 
 
 
 
 ceased 
 
 
 YoTTXG, Alexander, wirte and spirit-merchant, 
 
 Mar. 16, 
 
 David Dreghom, accountant 
 
 John Campbell, commission-merchant, Glas- 
 
 917 10 8 
 
 846 12 2^ 
 
 Broomielaw of Glasgow. 
 
 1842. 
 
 in Glasgow. 
 
 gow, Dimcan A. Campbell (one of the part- 
 
 
 
 
 
 ners of the Greenock Distillery Co.), and 
 
 
 
 
 
 
 William Ferguson, agent in Glasgow. 
 
 
 
 YotWG, James, druggist and physician in Methven, 
 
 April 13, 
 
 Alex. Robb Wilson, writer 
 
 Robert M'Lauchlan, farmer, Kirkhill, John 
 
 129 18 3 
 
 54 6 9 
 
 in the county of Perth. 
 
 1842. 
 
 in Perth. 
 
 Millar, farmer, Cassochie, and John 
 M'Whannell, writer, Perth. 
 
 
 
 YouNe, John, bootmaker in Edinburgh. 
 
 Feb. 4, 
 
 William Allan, accountant in 
 
 Wm. Gordon, jnn., builder, Wm. Gilmour, 
 
 58 6 9 
 
 
 
 1842. 
 
 Edinbui-gh. 
 
 currier and leather-merchant, and David 
 Scott, leather-merchant, all in Edinburgh. 
 
 
 
 Young, Willi.vm, watch and clock-maker, and 
 
 May 12, 
 
 William Bisset, in Dundee. 
 
 Peter Dron, bootmaker, David Hutchison, 
 
 1241 
 
 153 7 8 
 
 dealer in clocks and watches," Dundee, 
 
 1841. 
 
 
 grocer, and William Ramsay, wright, all 
 in Dundee. 
 
 
 
 YotTNG, William, farmer, gram-dealer, and trader. 
 
 July 1, 
 
 Robert Spottiswoode, account- 
 
 James Hay Mackenzie, W. S. in Edinburgh, 
 
 2371 
 
 2212 17 ^■ 
 
 residing at Niddry Mill, in the parish of Libber- 
 
 1841. 
 
 ant in Edinburgh. 
 
 Robert D. Menzies, ship-builder in Leith, 
 
 
 ** 
 
 ton, coimty of Edinburgh. 
 
 
 • 
 
 John Meiklejohn, W. S. in Edinburgh. 
 
 
 
 IRECORD OF SEQUESTRATIONS. 
 
 7 8 9 
 
 40 
 
 10 
 
 11 
 
 12 
 
 13 
 
 8 
 
 10 
 
 11 
 
 Amountof debts 
 
 due by 
 the Bankrupt. 
 
 £ s. d. 
 (See column 
 13, a.) 
 
 1451 14 
 
 Not known 
 
 157 11 9 
 
 524 1 2 
 
 734 1 11 
 
 1101 12 lOJ 
 
 1177 18 11 
 
 1037 19 1 
 
 2321 4 51 
 
 Preferable, 
 1415 14 5 
 
 Ordinary, 
 4790 10 8 
 
 Allowance I^'S'^^^'^ge on 
 Allowance composition, or 
 
 Bankrupt. 
 
 £ s. d. 
 4 
 
 None 
 
 None 
 
 4 10 
 
 None 
 
 (See col. 
 13, c.) 
 
 None, ex- 
 cept furni- 
 ture 
 
 without C'ompo 
 sition. 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Undischarged 
 
 Discharged on 
 composition 
 
 Undischarged 
 
 Undischarged 
 
 Amount of Composition, when Payable, and ^m^y^j. p^j^j 
 Names and Designations of Cautioners. * ^^ unpaid 
 
 Trustee's 
 Commission 
 
 None 
 
 None 
 
 6d. per pound, payable one month after 
 28th April 1842 ; John Henderson, 
 merchant, Edinburgh. 
 
 None 
 
 None 
 
 £ 8. d. 
 
 (See column 
 
 13, b.) 
 
 No scheme 
 
 None paid 
 
 3 5 
 
 Postponed 
 
 380 17 6 
 unpaid 
 
 No dividend 
 
 (See column 
 13, e.) 
 
 AMOUNT OF EXPENSES. 
 
 £ s. d. 
 None paid 
 
 Not fixp<l 
 
 Not fixed 
 
 15 
 
 41 15 7 
 
 Not fixed 
 
 10 10 
 
 (See col. 
 13, d.) 
 
 104 7 5 
 
 Law Ex- 
 penses. 
 
 £ *. d. 
 74 17 1 
 
 27 10 7 
 
 Not a.scer- 
 tained 
 
 27 4 7 
 
 66 16 5 
 
 63 10 11 
 
 Not a-scer- 
 taineJ 
 
 23 10 
 
 42 19 
 
 24 14 8 
 
 Miscel- 
 laneous. 
 
 £ K. d. 
 
 11 18 1 
 
 45 8 6 
 
 355 18 2^ 
 
 Preierable 
 
 debts, 
 56 9 01 
 
 94 9 3| 
 
 Additional infonnaMon cuntaiticl in tb* 
 Retunia. 
 
 a L.47i^8, lAs. Id.— There is betidM a 
 ma<1e to the extent of L.10,aSS, Ss. 
 which is resisted. 
 
 b Postponed in con8et|uenre ••f large dain 
 
 m.idi' a;;ainst the estate. 
 
 c No pecuniary allowance. Allowed bj 
 ditors to carry on repairing-basiness for 
 behoof of himself and £aauly. 
 
 rf None yet allowed. Interim-faetor allowed 
 for self and clerks making up books. L.7. 
 7s. 
 
 « Paid preferable, L.I415, Us. M. : ordinarv, 
 L.498, Os. 2j|d. : unpaid. L.31, 198. 9|d. 
 
 "i 
 
 ui 
 
 ^ 
 
 tU 6 
 
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