The first meeting in the estate of P. Mcellsr and A. Beaver, trading under the style of P. Moeller and Co., will be held at the Supreme Court this morning. The following statement was filed on Saturday Liabilities —Un- secured creditors, £6751 15s fid ; surplus to contra, £22,115 12a 8d; other liabilities, £lOl ; total, £28,968 8s 2d. Assets—Stock-in-trade, estimated at £23,C00 ; book debts, £3312 Us, estimated to produce £I6OO ; bills and prom misory notes in band, £1360 17s 9d ; amount drawn for but not yet returned accepted, £602 10s fid ; cash in hand, £ll 10a ; cash to credit of No. 2 account (National Bank), £l3l 15s lid ; property, £6273 : bills held by bank, £6Ol 7s lOd ; total, £33,401 2>. List of unsecured creditors J, Davis and Son, London, £1203 fis 2d; Large and Tbone, Melbourne, £212 11s fid ; B. and A. Isaacs, Auckland, £2lB 19a 4d ; P. Dayman and Co., Dunedin, £l6 14s 2d ; Kroaheimer and Co., Melbourne, £l4l 8« fid; W. M. Bancatyne and Co., Wellington, £133 17s 8d ; National Bank, £IOO ; J. Dntbie and Co., Wellington, £57 7s 7d ; J. Nathan and Co., £123 5s 8d ; New Zealand Drug_ Com pany, £250 5t 7d ;G. L. Jenneas, Wellington, £l4O 3s 4d ; W. and G. Turnbull, Wellington, £368 13s 7d ; Oppenheimer and Co., London, £94 10a 4d ; Simpson, Hall, Miller, and Co., New York, £l4O 4s lOd j Meriden Company, America, £sl fis lid ; S, Hoffnung and Co., Sydney, £274 3s 3d ; J. Myers, Wellington, £33 19s Id ; J. Watt, Wellington, £25 3a 3d ; Levin and Co., Wellington, £76 16a Id ; E. Anderson, Wellington, £B3 4s fid ; Colonial Insurance Company, £159 8s 3d ; Haineke and For, Melbourne, £32 17s 3d; Greatrex and Sons, Wellington, £3O Is fid; David Clark, £2l Os 3d ; Benjamin and Co,, Dunedin, £122 12s Id ; Cameron and Ferguson, Glasgow, £143 18s lOd ; Serenes and Silverston, Don. edin, £69 0s 9d; W, H. Levin, Wellington, £1404 ; Aitken, Wilson and Co., Wellington, £l2l 12s fid; Krull and Co., £46 0s 4d; J. Mandei, £145 ; Lyon and Blair, £3O; G. Boeddinghaus, £35 ; J.H. Heaton, £25 ; New Zealand Shipping Company, £6O ; Cohen and Co., London, £l2 10s ; Jacob Joseph, Wellington, £l7s'; Todd. 