Cheshire, com dealer (Earker, Northwich.) Macfarland, J. East Redford, Nottingham, hardwareman (Wakefield, East Redford.) Mountain, J. Goswellstreet, straw hat manufacturer (Fitzgerald, Leman-street.) Moor, G. Greenwich, dealer in hay and corn (Merner, Deptford.) M Cullock, E. Jefferiessquare, St. Mary Axe, merchant (Ross and Co. New Boswell-court, Careystreet.)

Nevill, J. Manchester, and H. Nevill,
Witton, cotton manufacturers (Nevill,
Blackburn.) Nuttal, C. Manchester,
cotton-pinner (Hatstead and Co. Man-
chester.) Nevill, J. Blackburn, Lan-
cashire, grocer (Boardsworth and Co.
Blackburn.)

Ousey, S. Heyrod Mill, Ashton-under-
Lyne, Lancaster, cotton-spinner (Ellis,
Cursitor-street.)

Petty, J. Kendal, Westmorland, money
scrivener (Richard on and Co. Kendal.)
Port, J. Cheethamhill, Manchester, inn-
keeper (Foulkes and Co. Manchester.)
Peacock, L. Beverley, York hire, wool-
len-draper (Duesbery, Beverley.) Pratt,
R. Greenhills Rents, cabinet-maker (Ba-
ker, Coopers-row, Crutchard Friars.)
Price, J. and J. Scellick, Manchester,
cotton-spinners (Knight, Manchester)
Polland, J. and J. Thompson, Preston,
Lancashire, muslin manufacturers (Dew-
herst, Preston.) Pricket, L. Oxford,
money scrivener (Roberson, Oxford.)
Pepper, J. Bishops Hatfield, Hertford,
linen-draper (Mills, Ely Place.)

Parr, W. Lower Shadwell, grocer (West, Clements inn.) Price, J. Sun-street, Finsbury, timber merchant (Mayo and Co. Cloak-lane.

Randall, W. Pope's-head Alley, broker
(Spottiswoode, Austin Friars, Raby, J.
Narrow-trect, Limehouse, ship-chand-
ler (Elstob, Catherine-court, Trinity-
square.) Rood, E. London-street, mer-
chant (Gregson and Co. Angel-court,
Throgmorton-street.) Raby, S. Rother-
ham, Yorkshire, cheesemonger (Ben-
son, Thorne.) Rowson, E. Einbrook,
Lincoln, carpenter (Paddison, Lincoln.)
Stanley, J. King ten-roon-Hull, nrchaut
(Codd and Co Kingston-upon-Hull.)
Stane by, R. Ei tel, grocer (0: borne,
Eristel. Surr, T. Charing Cross, wine
merchant (Cobb, Clement's inn.) Stra-
cey, F. Windsor, grocer (Watkins and
Co. Lincolns Inn.) Sharples, J. Walton-
in-le-Dale, Lancaster, cotten manufac
turer (Grimshaw and Co. Preston.) San-
der, J. C. Manchester, me chant (Dick,
werth and Co. Manche te.) Stedman,
G. and J. M'Lean, Lamb-street, Christ-
church, potatoe werchant (Wran.ham,
beething-lane.) Stant, R. South Shields,

Durham, butcher (Bainbridge, South
Shields.) Smith, J. C. Bowling-green-
lane, victualler, Sherratt, R. Liverpool,
'mariner (Blackstock, St. Mildred's-court,
Poultry.) Spicer, H. Walden, Essex,
maltster, Westons, Fenchurch-street.)
Satterthwaite, Manchester, merchant,
(Sharpe and Co. Manchester.) Swift,
W. Sun-street, trunk-maker (Collins
and Co. Spital-square.)

Thomas, W. C. Nicholas-lane, merchant,
Blandford and Co. Temple.) Thomas,
R. Cowbridge, Glamorgan, shopkeeper
(Morgan and Co. Bristol.) Tilley, W.
Philpot-lane, scrivener, (Harman, Wine
Office Court.

Webb, J. Moulton, Northamptonshire,
laceman (Batchelor and Co. Temple.)
White, W. Norwich, haberdasher (Fos-
ter and Co. Norwich.) Wright, J. Ke-
broydmill, Yorkshire, cotton-spinner
(Knight, Manchester.)
Whiting, R.
Daventry, brandy merchant (Farrer and
Co. Bread-street Hill) Willis, J. Sen.
Wapping-street, grocer (Wegener and
Co. Red-lion-street, Wapping.) Whate
man, W. Guilford, Surrey, butcher
(Thebutt and Co. Gray's-inn-square.)
Wicks, W. Oxford-street, tailor (Mey-
matt, Charlotte-street, Black-friars Road.)
Ward, J Bermondsey, brewer (Sandys
and Co. Crane-court, Fleet-street.)
White, J. Prescott-street, scrivener
(Hughes, Clifford's Inn.) Wrigley, W.
Bolton-brow, Skircoat, York, cotton-
spinner (Wrigglesworth and Co. Hali-
fax.) Wright, J. of the Farms, near
Wem, Salop, corn-factor (Colclough,
Cheshire.)

DIVIDENDS.

Armstrong, W. Santwix, Cumberland, ca-
lico manufacturer, Feb. 21. Archer
C. Birmingham, haberdasher, Feb. 18.
Addison, T. Preston, woollen-draper,
March 3.

Bunn, S. Great Charlotte-street, Blackfriars Road, merchant, Feb. 15. Burchail, L. Southampton, draper, Feb. 1. Bramhall, R. and P, Portobello, Sheffield, cutlers, Feb. 12. Beck, A. Oxfordstreet, sadler, Feb. 22. Blizard, C. Fenchurch-street, wine merchant, March 18. Bryan, W. Birchin-lane, merchant, Feb. 1. Billing, T. and J. Holborn, linen-drapers, March 4. Boyer A. and R. Kenyon, Liverpool, merchants, Feb. 24. Beeston, J. Manchester, merchant, Feb. 26. Bennet, W. Ivy-lane, carpenter, March 1. Beeston, A. and S. Gerardstreet, Soho, haberdashers, April 22. Bradley, H. Birmingham, merchant, Feb. 28. Birch, W. and E. Fleet-street, paper-stainers, March 18. Beaver, E. Tavistock Place, St. Pancras, stonemason, March 4.

scrivener, March 1. Thompson, W, Serle-street, mariner, March 15. Upton, J Red-lion-street, Clerkenwell, pocket-book-maker, March 4. Urqu hart, W. Sion College Gardens, merchant, Feb. 11.

Wilmot, D. II. Bristol, druggist, March

5. Williams, J. Leigh, Lancaster, cabinet-maker, March IO. Wilcox, C. Chewton Mendip, Somersetshire, victualler, March 8.

Williamson, T. Holbeach, Lincolnshire, grocer, Feb. 14. Wilkins, H. Bristol, allow-chandler, Feb. 24. Walker, T. Hopton, Suffolk, baker, Feb. 25. Wain

wright, E. Thame, Oxfordshire, butcher, March г. Wilsone, W. and J. Basinghall-street, woollen-drapers, March 1. Wilkinson, R and G. Daniel, Kingstonupon-Hull, merchants, Feb. 24. Watson, A. Liverpool, stone mason, March 1. Wilmshurst, G. Redcro s-street, carFeb. 28. Wood, J. Dorchester, ironmonger, Feb. 15. White, J. S. Witham, Essex, miller, Feb. 29. Walker, W. Leeds, merchant, March 5. Way, E. Henrietta-street, Cavendish-square, wine merchant, March 8.

Yates, W. Little Guilford-street, Borough, hat manufacturer, Feb. 22.

CORRESPONDENCE.

WE have to regret the inadmissibility of the favour signed VERITAS, who will perceive, from the preface to our fifth volume, that a determination has been taken to generalize, or (if the epithet may be allowed) to harmonize the nature of our publication. On other subjects, we shall not be displeased to hear from this gentleman.

It might seem difficult to conjecture with what views the ver ified tale entitled "John and Jane," has been transmitted for insertion in the Universal Magazine. We should be sorry to believe that the author, whoever he is, will not one day feel disposed to thank the conductors of this literary miscellany, for withholding from the public, as far as their authority extends, so disgraceful a production, in which even wit does not attempt to disguise the grossness of sensuality. Once for all, we beg leave here to enter our most serious protest against such offences, on the part of those who design to devote their mental effusions to the assistance of this publication; a publication, in the conduct of which, the great interests of society will be invariably consulted, and the decencies of life honourably respected. If, in the language of Cowper,

"Pulpits fail, and sounding boards reflect

Mest part an empty ineffectual sound,”

it is time that periodical writers, who, by blending amusement with information, still continue to interest attention, should rally around the standard of truth; and, impressed with the responsibility attached to their influence, aspire to rectify the taste, and purify the feelings of their readers. "C'est par le cœur que l'homme est tout ce qui'l est."

It is requested, that all communications respecting the character of deceased persons, may be established by being accompanied with the name and residence of the communicant. We are desirous of obliging the living, but we must be sure that this is not done to the prejudice of the dead. Obituary information derives its utility from its authenticity.

'The PULPIT (No. 2), if possible, will appear in our Magazine for March ensuing. Our numerous correspondents may rest assured of our wishes fully to avail ourselves of their a sistance. Many of their favours will be found in the next number of the Universal Magazine; and answers will be given, at the same time, to those whose productions are not designed for insertion.

The second number of the Wig is al-o deferred until our next for want of room, on account of the great pressure of foreign and domestic political affairs.