With regard to imported commodities, the arrivals of wheat and flour constitute a principal feature. In the quantities of other grain there has been a falling off. The consumption of all the chief articles of food and luxury has been on a full scale, and continues to illustrate the beneficial results experienced from the increased purchasing power of the community observable since the reduction of the income-tax from its war point. Coffee, cocoa, tea, sugar, tobacco, fruits and spices all present augmented totals. Subjoined are the quantities of provisions, &c., imported and taken for home consumption :— The following are the comparative imports and exports of raw material, showing a great diminution in each case, with the exception of hemp and tallow : THE ESTATE OF MESSRS. CHAS. WALTON AND CO. AN adjourned meeting of creditors of Messrs. C. Walton and Sons, ship and insurance brokers, who stopped on the 19th of January, took place on the 29th March. The subject chiefly discussed was a disposal of a half share in the "Sarah Sands" steamer to Mr. G. Lloyd, of the firm of Lloyd, Beilby, and Co., Sydney, merchants, the proprietor of the other moiety. A report was read from the committee of investigation appointed at the last meeting, detailing the whole transaction, and intimating a doubt whether the sale stands good, in which case the assets will be proportionably increased. It was ultimately resolved to effect a composition of 3s. in the pound, the creditors to have the benefit of any surplus that may arise in liquidation of the estate. THE ESTATE OF MESSRS. MAITLAND, EWING AND CO. AT a meeting held on the 21st April, of the creditors of Messrs. Maitland, Ewing and Co., in the China trade, who failed on the 3rd instant, the following statement, showing a surplus of £28,650, was presented by Mr. J. E. Coleman, of the firm of Messrs. Coleman, Turquand, Youngs and Co.: Surplus taken as an asset, per contra.. 13,351 14 6 To liabilities on bills payable, &c.— For account of Mon crieff, Grove and Co. £105,067 19 8 Ditto, ditto, part of letter of credit for ... 8,346 18 6 * The whole of the bills drawn by Messrs. Moncrieff, Grove and Co., are in our opinion fully represented by produce and other properties in their hands. and we have every reason to believe that Messrs. Moncrieff, Grove and Co.. not knowing the depreciation of prices in England, considered that the produce and remittances already forwarded by them were sufficient to meet the bills that have matured. In consequence of the altered state of matters, we have in our late advices strongly urged the necessity of speedy remittances, and to which no doubt they will readily respond. By estimated surplus from property in hands of creditors... 13,351 14 6 ... ... 500 0 0 Deduct-Sundries to be paid in full ... ... £193,586 19 7 537 2 5 £193,049 17 2 Statement showing position of the Firm at Dec. 31st, 1856, and accounting for present surplus. The whole of the explanations were received as satisfactory, the cir cumstances attending the suspension of the firm, and the connection between Messrs. Maitland, Ewing and Co., and Messrs. Moncrieff, Grove and Co., being fully entered into. The last advices from Messrs. Moncrieff and Co., together with the personal testimony of one of the partners, Mr. King, led to the impression that that house is perfectly solvent, and able to meet the whole of its engagements. Taking the worst view of the case, the loss cannot be great, the figures furnished being very encouraging. The posi tion of the bill-holders has created the only difficulty, and these parties, represented by the London Joint Stock Bank, the Mercantile Bank of India, and the Agra and United Service Bank, requiring time for intelligence from China, a short adjournment was suggested. It was. however, intimated that such a proceeding could not be adopted without danger, since, as bilis continue to become due, some of the small creditors may throw the estate into bankruptcy, which will seriously depreciate the assets. Besides, the situation of the billholders has already been in a measure secured, by £10,000 having been paid in to the Bank of England on their account. In answer to questions, it was stated that Messrs. Moncrieff, Grove and Co. have no important connections with any other house except Messrs. Dennistoun, Cross and Co., of Melbourne, and that the whole of their transactions with Messrs. Maitland, Ewing and Co. have been on the most sound basis. The original proposition that the estate shall be wound up under inspection, Mr. Hugh Mattheson, Mr. Alexander Anderson, and Mr. John Scott, the chairman, acting for the creditors, was then agreed to, and it is believed that a first payment of 20 or 25 per cent. may be made within a month, and others at a correspondingly early period. Every confidence was expressed in the position of Messrs. Maitland, Ewing and Co., and also in |