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COMMERCIAL AND INDUSTRIAL. NEW ENTERPRISES-February 26: Mexican Gulf Steamship company of New York incorporated, car'tal stock, $20,000,000. BANK FAILURES-February 24: German American bank of Tonawanda (N. Y.); William S. Alley, member New York exchange, suspended; Bank of Ewing, Ewing, Neb., capital stock $10,000, deposits last report, $22,973. February 26: Bank of Lithonia (Ga.), l'abilities $12,000. MERCANTILE FAILURES-February 24: Groosman Bros., seedsmen, Rochester, N. Y., liabilities -$50,000. February 26: Central Loan and Trust company, Des Moines, Ia., capital $175,000.