- Series of notices 31/10/1841 of dissolution by mutual consent (a) Wighton Gray and Company at Glasgow (signed at by Wm Gray and Archd G. Lang); (b) Roxburgh & Co., at Liverpool (signed by Wm Gray, Archd. G Lang and Thomas Roxburgh); (c) Gray, Roxburgh, Sprunt and Co., at Port of Spain and Alexander Sprunt and Co., at San Fernando in Trinidad (signed by Wm Gray, Archd. G Lang, Thomas Roxburgh and Alex. Sprunt); and (d) Gray Hadwen & Co., at Havana Cuba (signed by Wm Gray, Archd. G. Lang, J. J. Hadwen and H.G.S. Borthwick).
- Sequestration of estates of Wighton, Gray & Co. (Glasgow), Gray Roxburgh & Co. (Jamaica) and William Gray, merchant in Glasgow, as one of partners and as individual, 9/10/1847.