,,transcriber',s ,,notes ,three minor typographical errors were found and corrected1 none of which affected the sense of the text4 ,the ,,foreword is in ,latin4 ,for the reader's convenience it is repeated at the end of the text with a free ,english translation inserted4 99 99 99 99 99 ,illustration3 ,title ,page with decoration ,,de ,,mortuis ,,nil ,,nisi ,,bona3 ,,by ,,spicer ,,pegler ,,illustrated ,,by ,e4 ,t4 ,,reed 99 99 99 99 99 ,,by ,,the ,,same ,,authors ,by ,,spicer and ,,pegler4 ,,book-,,keeping ,,and ,,accounts4 7,third ,edition47 ,,practical ,,auditing4 7,second ,edition47 ,,audit ,,programmes4 7,third ,edition47 ,,practical ,,book-,,keeping ,,and ,,commercial ,,knowledge4 ,,income ,,tax ,,in ,,relation ,,to ,,accounts4 7,third ,edition47 ,,examination ,,note ,,book ,,for ,,accountant ,,students4 7,second ,edition7 ,,underwriters' ,,accounts4 7,second ,edition47 ,,table ,a3 ,a ,,comparative ,,analysis4 7,second ,edition47 ,,income ,,tax ,,problems4 ,,key ,,to ,,income ,,tax ,,problems4 ,,the ,,motor ,,account ,,book ,,and ,,register4 ,by ,,ernest ,,evan ,,spicer1 ,f4,c4,a4 ,,an ,,outline ,,of ,,the ,,money ,,market4 ,,the ,,accounts ,,of ,,an ,,executor4 7,third ,edition47 ,,internal ,,check ,,in ,,relation ,,to ,a ,,manufacturers' ,,business4 7,second ,edition47 ,,reserves1 ,,annuities ,,and ,,sinking ,,funds4 7,second ,edition47 ,,income ,,tax ,,claims ,,and ,,appeals4 7,second ,edition47 ,a ,,summary ,,of ,,the ,,income ,,tax ,,provisions ,,of ,,the ,,finance 7#aiji-aj7 ,,act1 #aiaj4 7,second ,edition47 ,,income ,,and ,,super-,,tax1 ,,and ,,its ,,legal ,,evasion4 ,,dissolution1 ,,amalgamation ,,and ,,reconstruction ,,accounts4 ,,divisible ,,profits ,,and ,,dividends4 ,,the ,,exportation ,,of ,,british ,,capital4 ,,the ,,depreciation ,,of ,,gilt-,,edged ,,securities4 ,by ,,ernest ,c4 ,,pegler1 ,f4,c4,a4 ,,some ,,notable ,,frauds ,,in ,,accounts4 7,second ,edition47 ,,an ,,audit ,,of ,,trust ,,accounts4 ,,stock ,,exchange ,,transactions4 ,,the ,,principles ,,of ,,auditing4 ,,comparative ,,and ,,interim ,,accounts4 ,by ,,ranking1 ,,spicer and ,,pegler4 ,,executorship ,,law ,,and ,,accounts4 7,third ,edition47 ,,partnership ,,law4 ,,arbitration ,,and ,,awards4 ,,mercantile ,,law4 ,,bankruptcy ,,and ,,deeds ,,of ,,arrangement ,,act4 #aiac4 ,by ,,ranking and ,,spicer4 ,a ,,primer ,,of ,,company ,,law 99 99 99 99 99 ,,de ,,mortuis ,,nil ,,nisi ,,bona ,,being ,a ,,series ,,of ,,problems ,,in ,,executorship ,,law ,,and ,,accounts ,,by ,,spicer ,,pegler ,,chartered ,,accountants #fj1 ,watling ,street1 ,london1 ,e4,c4 ,,with ,a ,,foreword ,,in ,,the ,,latin ,,tongue ,,by ,d4 ,f4 de l',,hoste ,,ranking1 ,m4,a41 ,,ll4,d4 ,,illustrated ,,by ,e4 ,t4 ,,reed ,price #e_/- net4 ,london3 ,h4 ,,foulks ,,lynch ,,co4 #i1 ,fenchurch ,street1 ,e4,c4 #aiad 99 99 99 99 99 ,to ,all ,spinster ,aunts and ,bachelor ,uncles who do their duty by their ,nephews and ,nieces in ,matters ,testamentary ,this ,book is affectionately dedicated4 99 99 99 99 99 ,,preface4 ,no one can say that our ,motives are unworthy1 for our object is to instruct4 ,but there are some who may object to our ,methods1 and it is to such that we offer1 not an apology1 but an explanation4 ,a very large section of the ,public cling to the belief that ,law must be as dry as ,dust1 and ,accounting as tedious as the ,treadmill4 ,the truth is1 it is not the ,practice of ,law or of ,accounting that is uninteresting1 but rather is it the ,theory which is often rendered so by ,teachers whom ,providence never ordained to teach4 ,if1 therefore1 the employment of unorthodox methods helps to interest the ,student in his subject1 and to stimulate him to further effort1 any apology would be out of place4 ,,ernest ,,evan ,,spicer4 ,,ernest ,c4 ,,pegler4 #fj1 ,watling ,street1 ,london1 ,e4,c4 ,january1 #aiad4 ,,foreword4 ,by ,d4 ,f4 de l',hoste ,ranking1 ,m4,a41 ,,ll4,d4 ,de mortuo illo quid dicam8 ,nilnisi bonum ut aiunt4 ,sed quid si nil boni fecit8 ,de bonis licet loqui4 ,at si nulla bona reliquit8 ,de eo tacere decet3 si neque bonum fecit nec bona acquisivit nil valet4 ,sed si bona reliquit in sermonem hominum semper venit2 vitia operta sunt2 pecuniam fecit1 illa quidem non olet4 ,quem heredem instituit8 ,extraneis haec omnia livori proxima videntur4 ,te autem si tu aut cognatione aut affinitate propinquus exspectatio tenet4 ,an mea interest8 ,si sic habet1 quanti8 ,suave est ex magno tollere acervo2 ejus pecunia quid non facere possim8 ,siste1 amice2 aliquantulum cogita2 supersunt multi cognati2 fieri potest ut aut cum aliis bona partire debeas1 aut exheredatus sis4 ,gerrae6 ,sine dubio testamentum fecit3 et cum ratione constat me alicuius rei legatarium esse4 ,nemo enim magis eum fovit2 alii omnes cognati asseclae2 solus eum amavi4 ,insipiens1 inter os et offam multa intervenire possunt4 ,audi de gente ,fulvia fabellam3 de multis mutato nomine narratur4 7,in scena est coenatio ,georgii ,fusci1 argentariorum interpretis4 ,fuscus1 bene coenatus1 alterum cyathum ,falerni sorbillat4 ,accurrit uxor1 commota2 in manu litteras resignatas tenet74 ,u4 ,georgi6 ,f4 ,quid tibi nunc est8 ,num quid novi est8 ,u4 ,amita mea ,maria decessit6 ,f4 ,bene6 nunquam postea illud vile ,sabinum necesse erit obsorbere3 magnum est solatium4 ,u4 ,at tu ,georgi semper id laudasti6 ,f4 ,et tu simul filiaeque semper miratae estis ,persicam illam detestabilem et psittacum dissonum1 et laudibus extulistis3 pretium fuit vetulae placere4 ,u4 ,esto3 illa vero suavia erant4 ,at hic mihi litterae a cognitore ejus ,semaureo allatae3 dicit se hodie vesperi te conventurum4 ,f4 ,demiror si testamentum fecit6 ,sin minus omnia ad te perveniunt1 tu heres ex asse2 cognati alii desunt4 ,u4 ,est quidem mariti nepos iste4 ,f4 ,nullus3 tu sola heres3 si intestata omnia ad te4 ,u4 ,tabulas vere fecit3 cognitor scribit se te conventurum quia testamentum ad rem tuam maxime pertinet4 ,f4 ,mihi crede igitur6 ,aliquid magni tibi legavit3 haud verisimile illam quidquam juveni ,albo legasse3 nunquam iliam observavit2 homo nil est nisi pictor ignotus aut aliquid simile3 uxorem quoque duxit quamdam inopem1 et eis saepe amita tua subvenire debuit4 ,u4 ,fores pulsantur3 advenit cognitor6 ,f4 ,dic famulae ut alteram cyathum ponat4 7,ingreditur ,dominus ,semaureus47 ,quid agis vir doctissime8 ,mea uxor dixit te venturum2 nonne ob testamentum amitae ejus8 ,s4 ,sic res habet1 ,fusce2 venio ad te quod hoc res tua maxime refert2 et scio te onus suscepturum4 ,f4 ,an sic habet8 ,vetulae illi multa bona provenere ut opinor4 ,s4 ,permulta3 super haec te consulendum putavi4 ,hic mecum tabulas attuli ut eas inspicias4 ,f4 ,bene est2 ,dignissima erat2 cui semper plurimum tribui4 ,falerni sume cyathum4 ,s4 ,benigne dicis2 dimidium3 bona venia uxoris tuae est mihi in animo summas testamenti reddere2 ad illam quoque pertinet4 7,testamenta allata resignat47 ,post nonnulla famulis legata ita instituit3 ,fratris filiae ,mariae lego ,persicam et ,psittacum quae animalia tantopere admirata est1 certa fiducia se illis hospitium praebituram2 eidem etiam lego annulum meum gemmatum4 ,nepoti ejusdem ,mariae viro ,georgio ,fusco lego omne quod in hypogaeo superest vinum illud ,falernum quod semper laudabat4 ,f4 7,in malam rem47 ,s4 ,quod ad ceteras possessiones ,georgius ,fuscus heres esto ex asse3 7subridet ,fuscus et uxori in aurem susurrat ita ut dixi47 ,s4 7,conversa tabula7 et rogo eum ut cum primum potuerit haereditatem adire1 omnibus et fundis et mobilibus venditis1 pecunias in cautionibus publica auctoritate factis collocet et fructus reddat nepoti mariti mei ,jacobo ,albo et uxori suae in aetatem aut utri eorum vita superarit3 eis mortuis ut inter liberos eorum caput dividat3 aut liberis sine prole defunctis caput reddat ad sodalitatem ,anthropophagis ,africanis informandis et nutriendis institutam3 praemio sint fiduciario viginti in annum librae4 ,f4 ,anus odiosa et malefica6 ,at enitar ut testamentum rescindatur2 inofficiosi testamenti querelam instituam6 ,delira fuit6 ,s4 ,immo mentis omnino compos fuit1 ,improbe3 sic summa fide clamabo et testabor4 ,verba tua pro tempore et re indecora4 ,tui piget me3 evado4 ,f4 ,maria6 ,u4 ,georgi6 ,uterque4 ,exsecrabilis ,illa6 7,aulaeum tollitur47 ,illustration3 ,charles ,augustus ,algernon de ,jones 444 he gave ,five ,thousand ,pounds to ,london's ,home for ,lost and ,straying ,hounds4 ,,problem ,no4 #a4 ,within ,st4 ,dunstan's ,churchyard rest the bones ,of ,charles ,augustus ,algernon de ,jones1 ,who left1 besides a widow1 tall and fair1 ,four infant daughters all with ginger hair4 ,the worldly goods of which he died possessed ,were valued1 net1 twelve thousand of the best4 ,he died intestate1 left no real estate1 ,broke his neck hunting at a five-barred gate4 ,two years before he left this vale of tears1 ,he justified his wife's most anxious fears1 ,he spent ten thousand on a rope of pearls1 ,a gift to one of ,daly's ,chorus ,girls4 ,this was a falling from the narrow course ,which lasted but a fortnight2 then remorse ,o'ercame him1 and he gave five thousand pounds ,to ,london's ,home for ,lost and ,straying ,hounds4 ,this good deed mollified his jealous wife1 ,and two years later1 when he quitted life1 ,the widow buried anger with the bones ,of ,charles ,augustus ,algernon de ,jones4 99 99 99 99 99 ,and now as everyone knows ,this tragedy comes to a close1 ,with fallings and failings ,and funeral wailings ',mid sighings and sobbings and woes4 ,do not think that this story is lax ,or of improbability smacks2 ,i tell you it's true1 ,and ,i'm waiting for you ,to say what did the ,revenue ,tax4 ,,problem ,no4 #b4 ,and when ,joseph was dead his son ,benjamin took unto himself a ,wife and they had issue1 two ,boys and one ,girl4 ,now the elder of these two ,sons was comely to gaze upon and when he was yet two years from ,man's ,estate his ,father said unto him1 ,my ,son1 your ,father's ,brother is old and nearing death4 ,take heed1 therefore1 lest his wealth be scattered amongst the ,gentiles4 ,and the ,son answered1 ,fear not1 my ,father1 from henceforth ,i will be unto my ,father's ,brother as a ,son4 ,but after ,seven ,days had passed away the ,uncle died and all his ,flocks and ,herds were left to his ,brother ,benjamin's ,children4 ,and on the ,seventh ,day after the ,brother's death1 the ,woman1 whom ,benjamin had taken to wife1 gave birth to ,twin ,children1 and after ,seven more ,days had passed1 the ,male ,child sickened and died4 ,and ,benjamin wept for his ,son and looked not upon the ,child that lived1 and refused all meat1 so that he weakened1 and after ,seven more ,days he was buried in the ,tomb of his ,fathers 7near ,shepherd's ,bush74 99 99 99 99 99 ,n4,b4--,there were fortunately no further deaths in ,benjamin's family1 and the ,uncle's ,legacy to his ,brother's ,children1 which was valued for ,probate at #ab1jjj1 was duly divided between them4 ,how much did each receive8 ,,problem ,no4 #c4 ,sir ,hazel ,knut1 ,bart41 died1 and the whole of his ,estate1 after the payment of ,estate ,duty1 ,debts1 and all expenses1 amounted to exactly #ae1jjj4 ,he bequeathed the following ,legacies1 all free of ,duty except the ,settled ,property4 ,lady ,knut1 his widow1 #b1jjj4 ,lady ,knut also had the use of a ,governess ,cart1 together with a ,shetland ,pony1 for life1 with remainder over to the ,toddington ,cottage ,hospital4 ,these were valued for ,probate at #fj1 and the value of the life interest was computed at #ab4 ,george ,filbert 7aged #ab71 a son of ,lady ,knut by a former husband1 #bjj4 ,selina ,knut1 daughter 7aged #d71 #a1bjj4 ,george ,lightfoot1 son-in-law1 who married ,sir ,hazel's charming daughter ,rose1 #a1bjj4 ,rose predeceased ,sir ,hazel by #d years1 but the ,twins survived4 ,to each of these children ,sir ,hazel left ,one ,thousand ,guineas4 ,mrs4 ,gubbins1 ,sir ,hazel's aged mother1 #a1jjj4 ,mr4 ,gubbins1 ,stepfather to ,sir ,hazel1 the ,racehorse ,fleetfoot1 aged #ad1 by ,footrest out of ,fleet ,rabbit1 valued at #ai #ais4 #j;d4 ,rev4 ,stirling ,knut1 nephew1 #ajj4 ,and #ej each to the following3 ,cutforth ,crawley1 ,lady ,knut's sister's son4 ,lady ,augusta ,ramsbotham 7sister-in-law1 ,lady ,knut's eldest sister74 ,dorothy ,smith1 who married ,robert1 ,sir ,hazel's eldest son1 #c months after the funeral4 ,the ,residue of the ,estate was left absolutely to ,robert4 99 99 99 99 99 ,show how much ,sir ,robert ,knut inherited4 ,illustration3 ,the ,racehorse1 ,fleetfoot4 ,by ,footrest out of ,fleet ,rabbit4 ,aged #ad4 ,,problem ,no4 #d4 ,mr4 ,mordecai ,moribund was a pessimist during life and died a violent death4 ,his facial appearance was much disfigured by a sad squint1 and this affliction to his eyes contributed in no small degree to the tragedy which at once deprived ,mrs4 ,moribund of a husband and a son4 ,the son1 a bright youth of twenty summers1 had been sent down from ,oxford ,university by the authorities rather as a warning to others than for any great offence which he had committed4 ,nevertheless1 the disgrace was keenly felt by his mother1 and it was for this reason that ,mr4 ,moribund decided to take him for a trip to ,india1 until time had healed the wound4 ,arrived in ,india1 ,mr4 ,moribund promised his son1 ,morton1 to arrange for a tiger shooting expedition4 ,this fatal promise caused all the trouble1 for ,mr4 ,moribund1 owing to his visual defects1 thought he observed a tiger approaching from the west and forthwith discharged his rifle4 ,the bullet missed the tiger and passed through the head of the unfortunate ,morton1 who was thereby killed on the spot4 ,mr4 ,moribund1 horrified by the accident1 moved his position and slid from the back of the elephant right into the jaws of the infuriated animal4 ,assistance was rendered immediately1 and ,mr4 ,moribund was rescued from his unfortunate position1 but not before he had sustained injuries from which he succumbed four days subsequently4 ,mr4 ,moribund1 by his will1 left everything of which he was possessed to his widow absolutely4 ,this property1 after deducting debts1 amounted to #acg1ejj1 but an examination of his affairs disclosed the fact that two years previously he had conveyed as an absolute gift to his son1 ,morton1 the sum of #ajj1jjj4 ,this money had been invested by ,morton in ,bearer ,bonds of the ,royal ,japanese ,steamship ,company at an average price of #hj1 but on the date of ,morton's death these ,bonds stood at #abj4 ,morton1 by will1 had left his entire fortune to a ,miss ,flossie ,teazle1 an actress whom he had met at ,oxford4 ,illustration3 ,the ,death of ,mr4 ,mordecai ,moribund4 ,show what duties were payable to the ,state as a direct consequence of the ,tragedy4 99 99 99 99 99 ,note4--,the following epitaph1 shamelessly copied from one in ,malmesbury ,abbey1 was inscribed on ,mr4 ,moribund's ,tomb3-- ,in bloom of life ,he's snatched from hence1 ,he had not room ,to make defence2 ,for ,tyger fierce ,took life away1 ,and here he lies ,in bed of clay ,until the ,resurrection ,day4 ,,problem ,no4 #e4 ,it is a strange circumstance that little men with red hair usually have large families4 ,at any rate ,septimus ,hawkins had red hair and twelve children1 of whom eleven were living1 but strangest of all he died intestate worth #abb1fjj subject to the payment of ,estate ,duty1 and of which the ,real property was valued at #cf1jjj4 ,illustration3 ,mrs4 ,hawkins had been very beautiful in her younger days4 ,mrs4 ,hawkins had been very beautiful in her younger days1 but time and children had robbed her of her rosy cheeks2 and realising that widow's weeds did not become her1 she withdrew shortly after the funeral to the seclusion of a country life1 where she spent her time ministering to the sick1 and looking after her late daughter ,pearl's two small children4 ,the names of her children in chronological order were as follows3-- #a4 ,p earl4 ,died #aiab #b4 ,e dward4 #c4 ,r ebecca4 #d4 ,s elina4 #e4 ,e mma4 #f4 ,v era4 #g4 ,e velyn4 #h4 ,r ichard4 #i4 ,a melia4 #aj4 ,n athaniel4 #aa4 ,c hlotilde4 #ab4 ,e rmyntrude4 ,how should the property of the late ,septimus ,hawkins be distributed1 and how much did the respective beneficiaries receive8 ,,problem ,no4 #f4 ,very few men can state with any degree of accuracy how long they will live1 but ,nathaniel ,hibbert told his ,wife he would die at #h o'clock in the morning of ,tuesday1 the #bbnd ,april1 #aiac1 and he did die at that very time on that very day4 ,he was standing on some scaffolding when a platform gave way under his very feet1 and he broke his spinal cord4 ,in other words he was hanged4 ,his ,solicitor urged him to make a ,will and the prison ,chaplain added his earnest entreaties1 but ,mr4 ,hibbert turned a deaf ear to all such suggestions4 ,even the sight of his ,wife and only child did not affect his determination1 and he died intestate4 99 99 99 99 99 ,what happened to the #a1bjj of which he died possessed8 ,illustration3 ,mr4 ,chicory loved his wife almost as much as ,mrs4 ,chicory loved her husband4 ,,problem ,no4 #g4 ,mr4 ,chicory loved his wife almost as much as ,mrs4 ,chicory loved her husband4 ,they had lived together for nearly forty years1 and every ,saturday morning throughout that long time ,mr4 ,chicory had faithfully handed over to his wife his entire earnings1 which were not much1 and deducted only #es4 per week1 which served as pocket money for ,mr4 ,chicory1 and enabled him to provide coals during the winter months1 collection money at church1 oil for the lamps1 and sundry presents from time to time to his children1 to say nothing of the ,lame ,crossing ,sweeper4 ,each week a small sum was deposited in the ,post ,office ,savings ,bank1 and when ,mr4 ,chicory died1 not only had he to the credit of this account a balance of #ajh #js4 #aj;d41 but his ,cottage1 which was valued at #ij1 was his own ,freehold ,property4 ,he had made a ,will and paid the ,solicitor #ajs4 #f;d4 for drawing it up1 and nobody could have read what he said about his old wife1 to whom he left everything1 without feeling a lump in the throat4 ,on the day of his funeral not one blind was undrawn in all the ,cottages round about1 and ,mr4 ,michaelmas1 the ,carriage ,builder1 sent a landau specially for ,mrs4 ,chicory4 ,at least one hundred people went to the ,church1 where the good old ,vicar read the ,service1 and the ,lame ,crossing ,sweeper painted his broom-handle black4 ,mrs4 ,chicory1 some weeks later1 paid the ,solicitor another #ajs4 #f;d41 as a fee1 and asked him to do the rest4 99 99 99 99 99 ,what did he do8 ,,problem ,no4 #h4 ,men who are mean during life and who would grudge a present of #es4 to the postman at ,christmas1 or who would spend a whole day in another man's motor car and fail to tip the ,chauffeur at the end of the journey1 often prove very generous with their money when they die and can no longer enjoy the satisfaction of possession1 which during lifetime they cherished so dearly4 ,such creatures usually bequeath their property to ,charitable ,institutions at the expense of deserving relatives1 who have1 at any rate1 in ,equity1 a claim to at least some small share thereof4 ,the ,law of ,italy corrects this injustice1 and no man can will away at death the whole of his property to strangers1 if he leaves a ,widow or ,relatives living of a nearer kinship than a ,first ,cousin4 ,now ,vincentio ,dorando was an ,italian subject1 whose nearest living relative was a ,first ,cousin once removed4 ,he had been educated at ,oxford and had spent the greater portion of his life in ,england1 but at the time of his death he was domiciled in ,france4 ,he left no property of any sort in ,italy or ,france1 and no duties were found to be payable in either of these ,countries4 ,he had property in ,england1 however1 which consisted of #ae1jjj ,japanese #d-a_/b per cent4 ,bonds at #id1 a ,freehold ,house valued at #b1ejj1 and some ,furniture and ,pictures which were stored at ,messrs4 ,hudson's ,repository1 and which were valued for ,probate at #dhj4 ,the only debt due at death was a ,tailor's ,bill for #fb4 ,he had made a perfectly valid ,will in ,england1 by which he bequeathed all his property1 with the exception of his ,real ,estate1 to his old ,oxford friend1 ,mr4 ,james ,duncan1 for life1 with remainder over to ,mr4 ,duncan's eldest son4 ,he left the ,freehold ,house to another ,oxford friend1 ,mr4 ,wallstone4 99 99 99 99 99 ,show what ,duties were payable to the ,inland ,revenue ,authorities upon the death of ,mr4 ,vincentio ,dorando4 ,illustration3 ,the ,jollybuck ,twins--as they appeared1 no doubt1 to ,mrs4 ,jollybuck and the ,nurse--prospective world-geniuses4 ,,problem ,no4 #i4 ,the ,nurse described them as the most wonderful ,twins she had ever seen2 but then ,monthly ,nurses always speak in this way6 ,the ,mother said that she had never known children exhibit such intelligence at so early an age2 but then ,mothers always think in that way1 especially of their first6 ,the ,father wanted to drown the yelling little brats1 and had turned on both taps in the bathroom2 but then ,fathers always want to do something rash6 ,altogether it was a very merry little family1 and when the ,twins were three months old and had been duly christened and vaccinated1 ,mr4 ,jollybuck called on his ,solicitor and altered his ,will so as to provide for the family which had been so anxiously hoped for and so long in coming4 ,but alas for ,mrs4 ,jollybuck1 for whom ,widow's weeds were to be so soon necessary1 and a plague on all false chemists who fail to label their blue bottles ,with ,care4 ,mr4 ,jollybuck swallowed ,carbolic ,acid instead of ,ipecacuanha ,wine1 and after the payment of ,estate ,duty1 ,debts and all ,expenses1 except ,legacy ,duty1 his ,estate consisted of #af1jjj ,cash on ,deposit at the ,london1 ,city and ,midland ,bank1 #ae1jjj ,india #c-a_/b ,stock at #ib1 and ,furniture valued at #ejj4 ,by his ,will he left3 7a7 ,india ,stock and the ,furniture to his ,widow1 free of ,duty4 7b7 #f1jjj to his ,widow4 7c7 #ab1jjj and the ,residue of his ,estate to his only ,son4 7d7 #ab1jjj to his ,brother4 7e7 #ejj to his only ,daughter4 99 99 99 99 99 ,draw up a ,statement showing the amount each beneficiary under ,mr4 ,jollybuck's ,will is entitled to receive4 ,,problem ,no4 #aj4 ,family ,trees are almost as interesting to study as ,bradshaw1 and1 at any rate in this case1 quite as instructive4 ,in fact1 without a ,tree it is almost impossible to remember who ,mrs4 ,gubbins really was4 ,the following1 which eliminates all irrelevant matters1 gives the descendants of ,george ,gubbins1 the founder of the family3-- ,,genealogical ,,tree ,,of ,,the ,,gubbins ,,family ,george ,gubbins ,george ,john ,charles ,oscar ,john ,george ,oscar ,charles ,george ,john ,charles ,rose ,violet ,daisy ,poppy ,now ,john ,gubbins1 the grandson of ,george ,gubbins1 founder of the ,gubbins ,family1 married ,elizabeth ,greatheart1 on ,christmas-,day1 and on the anniversary of their wedding day little ,george ,gubbins first saw the light4 ,but little ,george knew not his father1 for ,john ,gubbins died when ,george was but two months old4 ,in his ,will ,john ,gubbins appointed his ,cousin1 ,george ,gubbins1 to be his executor1 and thus it was that ,george ,gubbins was brought into close touch with the ,widow ,gubbins4 ,friendship ripened into love and resulted in ,mrs4 ,john ,gubbins becoming ,mrs4 ,george ,gubbins4 ,in due course ,mrs4 ,george ,gubbins presented her husband with a little boy1 who was christened ,john after his first cousin once removed4 ,little ,john grew in grace and played very prettily with little ,george ,gubbins1 who was his stepbrother and second cousin rolled into one1 and altogether it was a very happy little party1 until one day little ,john's ,father1 ,george ,gubbins1 was knocked down by a ,steam ,roller just in front of his own house1 and was rolled into his own gravel drive4 ,now the ,steam ,roller belonged to a ,company1 of which ,oscar ,gubbins1 son of ,charles ,gubbins and grandson of ,george ,gubbins the ,founder of the ,family1 was a ,director4 ,hearing of the accident he hastened to comfort the ,widow in her affliction1 and succeeded so well that after a decent interval had elapsed ,mrs4 ,george ,gubbins became ,mrs4 ,oscar ,gubbins4 ,a child was born two years later1 three months prior to the death of ,oscar ,gubbins1 the ,father4 ,the little boy was christened ,charles1 and after the funeral of ,oscar ,gubbins1 ,mrs4 ,gubbins took her three little boys1 ,george1 ,john and ,charles1 to ,ventnor1 in the ,isle of ,wight1 for a change of air4 ,it was in the lounge of the ,sea ,view ,hotel at ,ventnor that ,mrs4 ,gubbins met ,mr4 ,charles ,gubbins1 first cousin to her three late husbands4 ,now ,mr4 ,gubbins had ofttimes heard of the much-weeded ,widow1 but when he saw her for the first time with the naked eye1 he realised what happy men ,john1 ,george and ,oscar ,gubbins must have been4 ,illustration3 ,when ,mr4 ,charles ,gubbins saw her for the first time with the naked eye1 he realised what happy men ,john1 ,george and ,oscar ,gubbins must have been4 ,and when ,mrs4 ,gubbins first saw ,mr4 ,charles ,gubbins she thought how empty widowhood really was1 and what fine men were the ,grandsons of ,george ,gubbins1 ,founder of the ,gubbins ,family4 ,such feelings were not to be denied1 and after three months of courtship ,mr4 ,charles ,gubbins and ,mrs4 ,oscar ,gubbins were declared man and wife by the ,rev4 ,stephen ,collins4 ,for #aj years ,mr4 and ,mrs4 ,charles ,gubbins lived together as happily as a married couple could1 and four beautiful daughters1 ,rose1 ,violet1 ,daisy and ,poppy were born to them4 ,and then ,mrs4 ,gubbins died intestate leaving ,personal ,property valued for ,probate at #ab1jjj1 and ,real ,property valued at #h1jjj4 99 99 99 99 99 ,how was this divided8 ,,problem ,no4 #aa4 ,some people say there is no romance in business and that a ,brass ,plate never brings ,clients4 ,don't you believe that for one moment4 ,why1 ,jones owed all his misfortunes in life to a ,brass ,plate and a ,motor ',bus6 ,it happened as follows3-- ,mrs4 ,james ,wardle's ,husband died on the #cjth ,april1 #aiad4 ,he was always called ,mrs4 ,wardle's ,husband1 and he very properly left her his entire fortune1 which1 at his death1 consisted of the following property3-- ,freehold ,property valued at #f1ejj1 subject to a ,mortgage of #d1ejj at #e per annum4 ,the ,interest was paid up to the #cast ,march1 #aiad4 #c1ejj ,local ,loans #c ,stock quoted at #hf-hh4 #b1gej #b-c_/d ,annuities quoted at #gg-h4 #b1jjj ,caledonian ,railway ,consolidated #d ,stock quoted at #ih-ajj cum4 div4 #hjj #c ,bradford ,corporation ,stock quoted at #ie-a_/b-if-e_/h cum4 div4 ,life ,policies and ,bonuses #a1ege4 ,household ,furniture #cej4 #a1ejj ,loan at #e per annum4 ,the ,interest had been received up to #cast ,december1 #aiac4 ,sundry ,debts due to ,testator1 #cdf4 ,sundry ,debts due by ,testator1 #eej4 ,funeral ,expenses1 #db4 ,mr4 ,wardle had for many years left his affairs entirely in the hands of his ,solicitor1 but ,mrs4 ,wardle1 who was ,sole ,executrix1 thought--and very properly too--that the combination of a ,solicitor and a ,professional ,accountant was to be preferred4 ,she therefore journeyed to the ,city with the intention of consulting her ,stockbroker on the matter1 but by a curious ,providential dispensation1 the ,motor ,omnibus broke down just opposite ,jones' office1 and his ,brass ,plate attracted the ,sweet ,lady's attention6 ,he prepared the ,estate ,duty ,account1 the affidavit being delivered on the #cast ,july1 #aiad1 and he is now ,mrs4 ,james ,wardle's ,second ,husband4 99 99 99 99 99 ,do as ,jones did1 but ignore ,income ,tax1 and beware of ,widows4 ,illustration3 ,julius ,jones was a poet4 ,,problem ,no4 #ab4 ,julius ,jones was a poet1 and although he died prematurely on the #cjth ,june1 #aiad1 his name will be remembered by posterity as the author of the beautiful ,hymn1 of which the first line runs ,farewell1 old buck1 we part to meet again6 ,he left the following ,estate3-- ,cash at ,bank #a1ejj ,household ,furniture #cej ,life ,policies #b1jjj ,securities valued at death at #ah1fej ,freehold ,property #h1ejj ------- #ca1jjj ,liabilities at death were #bjj1 and ,funeral ,expenses amounted to #cj4 ,legal ,expenses were also paid1 amounting to #agj4 ,the ,securities and the ,furniture realised #ai1jjj and #cjj respectively4 ,a ,legacy of #ejj was left to his ,nephew 7free of duty74 ,the eldest ,son of the ,testator 7,patrick7 was given the option by the ,will to take over the ,freehold ,property at #g1ejj1 which he elected to do4 ,the residue of the ,estate was to be divided equally between the three children of the ,testator3-- ,patrick1 ,peter1 ,paul1 but he directed that the amounts of #c1jjj1 #b1jjj and #a1jjj advanced to them respectively on the #ast ,june1 #aiaa1 were to be brought into hotchpot4 99 99 99 99 99 ,prepare an ,account showing the division of the residue1 taking into account the ,duties payable1 but ignoring ,interest on ,advances4 ,illustration3 ,duly witnessed by his aged ,housekeeper1 ,mrs4 ,uskins1 and the ,gardener4 ,,problem ,no4 #ac4 ,it would be indelicate to indicate the exact portion of ,mr4 ,hobson's anatomy that was so fiercely attacked by the mad dog1 but it is sufficient to say that the bite was the indirect cause of his death4 ,he anticipated the end1 for shortly before he passed away he called in his ,solicitor1 ,mr4 ,crawley1 and made a fresh ,will1 which was duly witnessed by his aged ,housekeeper1 ,mrs4 ,uskins1 and the ,gardener4 ,the ,estate1 which consisted entirely of ,personal ,property1 comprised3-- 7#a7 ,share in the firm of ,hobson ,bros41 #aa1ejj4 7#b7 ,bonds to ,bearer valued at #f1cjj4 7#c7 ,cash at ,bank #bbj4 ,the debts due by deceased1 including a ,loan from the ,bank secured on the ,bonds to ,bearer1 amounted to #c1afj1 and the ,funeral ,expenses came to #db4 ,the ,property was bequeathed as follows3-- ,mrs4 ,hobson 7,widow71 #b1ejj4 ,george ,hobson 7,son1 aged #bg71 #b1jjj4 ,selina ,hobson 7,daughter1 aged #ah71 #b1jjj4 ,wickham ,crawley 7,solicitor71 #bjj4 ,maria ,hawkins 7,niece1 aged #bh71 #a1jjj4 ,george ,hobson1 ,junr4 7,grandson1 aged #d71 #a1ejj4 ,mrs4 ,uskins 7,housekeeper71 #ejj4 ,mrs4 ,rumbolt 7,deceased ,brother's ,wife71 #ejj4 ,mrs4 ,hobson1 ,senr4 7,deceased's ,mother71 #b1jjj1 and the ,residue to the ,widow absolutely4 ,prepare a ,distribution ,account4 ,illustration3 ,london and ,north ,western ,consolidated ,stock4 ,,problem ,no4 #ad4 ,solomon ,solfar was a solemn man1 and his ,will was proved in solemn form4 ,he died quietly in his bed on the #ast ,april1 #aiab1 leaving a ,widow1 two ,sons 7,matthew and ,mark71 and one ,daughter 7,mary74 ,on the #ast ,april1 #aiac1 after all ,debts1 ,testamentary and other ,expenses had been paid1 the ,estate consisted as follows3-- #f1jjj #b-c_/d ,annuities at #gf-e_/h4 #b1jjj ,swansea ,corporation #c ,stock at #hc 7,interest payable #ast ,january and #ast ,july74 #f1jjj ,london and ,north ,western ,consolidated #d ,stock at #ajc 7,dividends payable #aeth ,february and #aeth ,august74 #a1jjj ,birmingham ,small ,arms ,cum4 #e ,preference ,shares of #e each at #e-a_/d 7,dividends payable #ast ,march and #ast ,september74 #e1jjj ,british ,westinghouse #d ,debenture ,stock at #fc 7,interest payable #ast ,january and #ast ,july74 ,mr4 ,solfar made during his lifetime advances of #ejj to each of his ,sons1 which at his death were brought into ,hotchpot1 and interest charged thereon at #e per annum4 ,he directed his ,estate to be left in ,trust1 the ,income to be applied1 first in payment of #ge a quarter to ,mrs4 ,solfar1 and the balance to be distributed half-yearly in equal shares to ,matthew1 ,mark and ,mary4 ,write up the books of the ,trust1 ignoring ,income ,tax1 for the year ending #cast ,march1 #aiad1 the balance of ,income in hand on #ast ,april1 #aiac 7after making all necessary payments to the beneficiaries7 being #ab #js4 #j;d4 ,illustration3 ,mr4 ,hopkins' bodyguard1 ,the ,pride of ,bristol4 ,,problem ,no4 #ae4 ,the life of ,hezekiah ,hopkins had been a warning rather than an example to others1 and the administration of his affairs at death caused his ,executors and ,trustees to use words which are only permissible amongst gentlemen when the ladies have withdrawn from the dinner table4 ,mr4 ,hopkins died on the #beth ,june1 #aiac4 ,his ,will had been proved1 ,estate ,duty and ,legacy ,duty had been paid1 but the ,trust could not be closed owing to the fact that the ,residuary ,estate had been left to ,nathaniel ,hopkins1 a nephew1 for life with remainder over to the said ,nathaniel's eldest god-son ,walter ,blackside1 subject to an annuity of #bjj which the ,testator had covenanted to pay to the ,pride of ,bristol1 a prize fighter1 who had acted as bodyguard to ,mr4 ,hopkins during that gentleman's earthly peregrinations4 ,the ,residuary ,estate consisted of the following property3-- 7#a7 ,leasehold ,property having #cj years to run1 producing #ijj per annum4 ,the property1 which was valued for probate at #ae1jjj1 and which was subject to a ,ground ,rent of #ajj per annum1 was sold on on the #bdth ,june1 #aiad1 for #af1djj and the proceeds invested on the following day in ,consols at #gc1 including brokerage1 c4 7#b7 ,deceased's ,share in the firm of ,hezekiah ,hopkins ,co4 ,this amounted to #ah1jjj upon the death of ,mr4 ,hopkins1 and1 according to the ,partnership ,deed1 was to be paid out by instalments of #f1ejj a year including interest at #e on the unpaid balances4 ,the first instalment was to be paid on the first anniversary of deceased's death4 7#c7 ,a ,reversionary ,interest in the ,estate of his ,uncle ,mr4 ,john ,oppit1 the life interest of which was being enjoyed by ,mrs4 ,oppit4 ,this ,reversionary ,interest was valued1 at the death of ,mr4 ,hopkins for probate purposes1 at #hej1 and was retained until the #beth ,june1 #aiaf1 when it fell into possession4 ,it then consisted of #a1ejj ,india #c-a_/b at #hh4 7#d7 #aj1jjj invested in a ,loan redeemable on the #bdth ,june1 #aiae1 with interest at #aj per annum payable half-yearly on the #beth ,december and the #bdth ,june in each year4 ,the ,trustees decided on their own responsibility to retain this investment1 which was redeemed on the due date and the interest paid in the meanwhile4 7#e7 #aj1jjj ,india #c ,stock at #hd1 purchased by ,deceased on #ahth ,june1 #aiac4 ,upon the #beth ,june in each year the balance of ,corpus ,realised was to be placed on deposit with the ,hong ,kong and ,shanghai ,bank at #d1 less any fraction of #ajj which was to be retained on ,current ,account at the ,union of ,london and ,smith's ,bank4 ,mr4 ,nathaniel ,hopkins died on the #beth ,june1 #aiaf4 99 99 99 99 99 ,write up the books showing the position of affairs when ,mr4 ,blackside came into the property1 ignoring ,income ,tax4 ,,problem ,no4 #af4 ,mrs4 ,wiggins was the ,life ,tenant and ,mr4 ,gilbert ,gunter was the ,remainderman of the ,property left by the late ,ebenezer ,wiggins4 ,mr4 ,gunter had begun to despair of ever enjoying the fruits of ,mr4 ,wiggins' generous intentions1 when1 fortunately for him1 on the #adth ,march1 #aiad1 ,mrs4 ,wiggins got a fish bone lodged in her gullet and died two hours later4 ,the ,accounts had been prepared regularly on the #bast ,september each year1 the anniversary of ,mr4 ,wiggins' death1 and the following is the ,balance ,sheet1 dated #bast ,september1 #aiac3-- ,,ebenezer ,,wiggins ,decd4 ,dr4 ,balance ,sheet1 #bast ,september1 #aiac4 ,cr4 s4 d4 s4 d4 ,to ,estate ,account #cc1ijj #j #j ,by ,investments3 ,income #abe #j #j ,india #c per ,cent43 #be1jjj at #gb #ah1jjj #j #j ,chili #d per ,cent43 #e1jjj at #ij #d1ejj #j #j ,london ,united ,tramways3 #aj1jjj #d per ,cent4 ,debentures at #gj #g1jjj #j #j ,west ,african ,trading ,co41 ,ltd43 #a1jjj ,shares #a each fully paid #a1jjj #j #j ,freehold ,house #b1fjj #j #j ,furniture and ,effects #hjj #j #j ,cash at ,bank #abe #j #j ------------ ----------- #cd1jbe #j #j #cd1jbe #j #j ,mr4 ,gunter requires ,accounts to be prepared1 showing the position of affairs at the #adth ,july1 #aiad1 and volunteers the following information3-- 7#a7 ,the ,investments remain unaltered1 with the exception of the ,india #c ,stock1 which was sold on the #ajth ,january1 #aiad1 and the proceeds1 viz41 #ah1ejj1 were invested in a ,mortgage at #e ,interest payable half-yearly on the #ajth ,july and #ajth ,january each year4 7#b7 ,the ,coupons on the ,chili #d ,bonds are payable on the #ast ,april and #ast ,october1 and the ,interest on the ,london ,united ,tramway ,debenture ,stock on the #ast ,january and #ast ,july in each year4 7#c7 ,on #crd ,july1 #aiad1 a ,final ,dividend at the rate of #ae per annum1 free of ,tax1 was declared by the ,west ,african ,trading ,company1 ,ltd41 and paid on the #hth ,july1 #aiad1 making1 with the interim dividend paid on the #ajth ,january1 #aiad1 #aj for the year ended #cjth ,june1 #aiad1 free of tax4 7#d7 ,the ,freehold ,house was let on a full repairing lease at an annual rental of #adf1 the assessment was also #adf4 ,the rent is payable quarterly on the usual quarter days4 7#e7 ,the ,trustees had paid to the late ,mrs4 ,wiggins #ge on account of income on the #abth day of each month1 including ,march1 #aiad4 7#f7 ,the ,professional ,accountant's fee for writing up the books from the #bbnd ,september1 #aiac1 to #adth ,july1 #aiad1 and making the necessary adjustments was agreed at #ajj guineas1 and this fee was to be apportioned between ,mr4 ,gunter and the ,estate of ,mrs4 ,wiggins deceased equally4 99 99 99 99 99 ,write up the ,accounts for the period1 making the necessary adjustments1 and prepare ,balance ,sheet dated #adth ,july1 #aiad1 showing the amount due4 ,,problem ,no4 #ag4 ,mr4 ,montagu ,summers had a conscientious objection to the ,income ,tax1 and a positive loathing of the ,super-,tax1 and the trouble lay in the fact that he had amassed a considerable fortune in the ,city of ,london4 ,something had to be done1 however1 to relieve ,mr4 ,summers of a portion of this scandalous taxation1 and so1 converting as much of his property into cash as he could spare1 he invested the same in various ways in other countries4 ,he bought ,russian #d-a_/b ,bonds in ,holland of the nominal value of #bjj1jjj ,guilders1 and a ,freehold ,farm near ,amsterdam1 which cost in ,english money about #h1jjj4 ,he bought ,freehold ,land in ,canada1 for which he paid #hj1jjj1 and deposited with the ,calgary ,investment ,security ,trust #cjj1jjj at #e4 ,he lent on ,mortgage in ,new ,zealand #dj1jjj1 and he had a balance of ,fcs4 #h1fjj to his credit at the ,swiss ,bankverein1 ,berne4 ,illustration3 ,mr4 ,montagu ,summers had a conscientious objection to the ,income ,tax1 and a positive loathing of the ,super-,tax4 ,on the #adth ,november1 #aiac1 ,mr4 ,summers died of blood poisoning1 the result of cutting a corn with a blunt razor4 ,his property in ,england consisted of his ,furniture and ,effects valued at #c1hjj1 ,cash balance at the ,london1 ,city ,midland ,bank1 ,queen ,victoria ,street1 #cjj1 and his interest as a ,partner in the firm of ,montagu ,summers ,nephew1 which was agreed at #cb1fdj4 ,the ,russian ,bonds were sold on the ,amsterdam ,exchange for #ahj1jjj ,guilders1 the ,farm was valued at #aab1hjj ,guilders1 and the ,land in ,canada was estimated for duty purposes at #abb1jjj4 ,assuming the ,death ,duties in ,holland to be #e1 in ,switzerland nil1 and the rates in the ,colonies to be similar to what they are in this ,country1 show what ,estate ,duty would be payable in ,england4 ,the rates of ,exchange can be taken as follows3-- ,holland--#ab ,guilders #a ,switzerland--#be ,francs #a ,canada-- #e ,dollars #a ,all accruing income to be ignored4 ,,problem ,no4 #ah4 ,mr4 ,harold ,wimpole died in his ,opera ,hat1 and was buried in ,willesden ,cemetery4 ,his ,will had been proved1 ,estate ,duty had been paid1 and the ,widow1 who was the sole ,beneficiary1 had found considerable consolation in the #ef1bjj which had come to her4 ,this #ef1bjj represented the ,gross ,estate1 less ,debts due by ,mr4 ,wimpole at his death #a1daf1 ,funeral ,expenses #ci #ags4 #j;d4 which were regarded by all1 including the ,inland ,revenue ,authorities1 as most reasonable1 ,estate ,duty1 ,interest on ,estate ,duty #ca #afs4 #j;d41 ,testamentary ,expenses #adj #cs4 #j;d4 and ,legacy ,duty4 ,illustration3 ,the ,curate looked at the ,widow1 and the ,widow looked at the ,curate4 ,eight months had passed away and the rules of ,society permitted ,mrs4 ,wimpole to smile occasionally2 the ,curate1 who took an extraordinary interest in ,mrs4 ,wimpole's salvation and the carving of an ancient ,japanese ,cabinet1 had called for tea4 ,the ,reverend gentleman1 with a sandwich in his hand1 was recording the incidents connected with the birth of ,buddha1 when his fingers happened to touch the spring of a secret drawer in the aforementioned ,cabinet4 ,the ,curate looked at the ,widow1 and the ,widow looked at the ,curate1 and there they stood together1 hand in hand1 like two young children1 in silent amazement1 for the secret drawer in the ,japanese ,cabinet disclosed #be #d-a_/b ,foreign ,government ,bonds to ,bearer1 of the nominal value of #ejj each1 and several memoranda of ,stock ,exchange dealings between ,mr4 ,wimpole and his ,broker4 ,the coupons were payable on the #ajth ,march1 and the #ajth ,september in each year1 and the last coupon which had been cut off was dated #ajth ,september1 #aiab1 exactly #h months previous to the death of ,mr4 ,wimpole4 ,mrs4 ,wimpole consulted the ,reverend ,oscar ,veritas long and earnestly over the matter1 and the ,reverend ,oscar admitted that it was a case necessitating very great firmness of character and honesty of purpose4 ,ultimately1 however1 he arrived at the conclusion that ,mrs4 ,wimpole would be unworthy to bear his name in the future1 unless she did her duty in the present instance4 ,what was the pecuniary value of the good man's conclusions to the ,inland ,revenue in the matter of ,estate and ,legacy ,duty1 bearing in mind the fact that the ,bonds stood at #ib on the day of ,mr4 ,wimpole's death1 and #ij1 ten months later when ,mrs4 ,wimpole's ,solicitor finally settled the matter8 99 99 99 99 99 ,note4--,the ,honeymoon was spent in ,japan4 ,,problem ,no4 #ai4 ,sir ,robert ,rushforth1 ,j4,p41 was a big man with a big heart and a wooden leg4 ,he had inherited a fortune1 gone bankrupt1 and married a ,widow1 and if anyone had told him he wasn't a sportsman he would have called that individual a liar1 and opened a second bottle4 ,he died on the #dth ,june1 leaving all his property to his ,widow1 with the exception of his wooden leg1 which he directed to be handed over to the ,royal ,hospital for ,incurables1 at ,putney4 ,such was the man1 and the contents of his ,will so exactly reflected the character of her husband that ,lady ,rushforth at once had recourse to the smelling salts on reading the document4 ,he directed the debts1 from which he had obtained a legal discharge in ,bankruptcy1 to be paid in full1 he forgave all his ,debtors1 and instructed his ,widow1 whom he had appointed sole ,executrix and ,residuary ,legatee1 to meet in full all his ,gaming ,debts4 ,he further directed that a certain debt1 in respect of which he had pleaded in his younger days the ,statutes of ,limitation1 should be paid in full4 ,the name of this latter creditor was ,gunter1 and the debt1 amounting to #be1 was in respect of repairs to certain pig-sties4 ,the discharge from ,bankruptcy had been obtained by ,sir ,robert eight years previous to his death4 ,his liabilities had amounted to #af1bjj1 and he had paid #bs4 #f;d4 in the 4 ,he owed his bookmaker1 ,mr4 ,hollins1 of ,houndsditch1 #bjj4 ,he had lent his ,vicar1 the ,rev4 ,aaron ,cranium1 #ajj1 his sister ,blanche #cjj1 and his intimate but impecunious friend1 ,mr4 ,algernon ,o',gizzard1 #ej4 ,this latter loan was rendered necessary by reason of the fact that ,mr4 ,o',gizzard had stood bail for a friend who had got into trouble with the police1 and who failed to put in an appearance before the ,magistrates on the day appointed4 ,now1 ,sir ,robert happened to be on the ,bench that morning1 and ordered the bail to be estreated before he realised with whom he was dealing4 ,apart from the above property ,sir ,robert left ,personal ,estate valued at #fb1jjj4 ,there was no ,real ,property4 ,show what ,estate ,duty and ,legacy ,duty were payable upon ,sir ,robert's death4 99 99 99 99 99 ,note4--,the wooden leg was returned by the ,secretary of the ,royal ,hospital for ,incurables at ,putney1 and being found to be of no intrinsic value was eventually deposited in the family ,mausoleum at ,norwood4 ,,problem ,no4 #bj4 ,mr4 ,james ,hotchkiss died in the autumn of age on the morning of his #icrd birthday4 ,during his protracted life he had always surrounded himself with every comfort1 and was reputed to be an exceedingly rich man4 ,no wonder then that his death should occasion an unparalleled outburst of grief and hatbands on the part of his weeping relatives4 ,after the funeral1 the chief mourners met in the library and the ,family ,solicitor1 with a glass of wine within easy reach1 read out the last ,will and ,testament of ,james ,hotchkiss ,deceased4 ,this interesting document brought a ray of comfort to bleeding hearts1 for several substantial ,legacies were mentioned1 all free of duty1 and two at least of the prospective ,legatees were observed to make rapid calculations on the left shirt cuff4 ,illustration3 ,to ,rachel and ,joyce ,proudfoot 7my sister's little girls1 aged #cb and #bg respectively71 #aj1jjj each4 ,joyce3 ,think of it1 ,rachel66 ,ten thousand pounds666 ,why the young fellows will simply chase us666 ,to ,sophia ,hotchkiss 7my own dear ,wife7 the deceased left his ,horses1 ,carriages1 ,motor ,car1 ,household ,furniture1 ,pictures1 including the ,landscape by ,earp1 ,linen1 ,plate1 ,glass1 c41 absolutely4 ,to ,george ,proudfoot 7my dear sister's only son7 the deceased left his ,hornd ,cattle1 i4e41 ,cows1 and #bj1jjj4 ,to ,rachel and ,joyce ,proudfoot 7my sister's little girls71 the deceased bequeathed #aj1jjj each4 ,the ,misses ,proudfeet were aged #cb and #bg respectively4 ,to ,richard1 ,william and ,algernon ,hotchkiss 7my never-to-be-forgotten brother's sons7 the deceased left #bj1jjj each1 and to ,john ,willett 7my faithful valet71 #b1jjj4 ,the ,residue of the ,estate was bequeathed absolutely to the ,widow4 ,the ,executors lost no time in having the ,property valued and the debts due by the deceased at his death1 ascertained1 and their efforts disclosed a very lamentable state of affairs1 at least1 such was the opinion expressed by the ,reverend ,stephen ,collins who had called to comfort the ,widow in her affliction4 ,the ,horses1 ,carriages1 ,motor ,car1 c41 including the ,landscape by ,earp1 were valued at #b1jjj2 the ,hornd ,cattle1 i4e41 the ,cows1 were put down at #djj1 and the rest of the ,property at #dj1hic #afs #j;d4 ,the ,debts due by the deceased amounted to #a1gbj #js4 #j;d41 and the ,funeral ,expenses to #cci #gs4 #j;d4 ,these latter were considered unreasonable by the ,inland ,revenue ,authorities1 and in spite of several very eloquent appeals addressed to them by the ,executors1 including a touching letter from the ,reverend ,stephen ,collins dealing with the blameless life of the deceased1 the amount allowed was fixed at #cc #afs4 #j;d4 ,the ,testamentary ,expenses1 exclusive of ,estate ,duty1 amounted to #ahf #acs4 #j;d4 99 99 99 99 99 ,what amount was eventually received by each ,legatee8 ,illustration3 ,at the age of #af he made the acquaintance of ,miss ,harriett ,hopkins4 ,in the following spring he had successfully reached the ',walking-out' stage4 ,,problem ,no4 #ba4 ,mr4 and ,mrs4 ,turvey were justly proud of their son ',erbert4 ,he was their only child1 and always wore a ,frock ,coat1 ,brown ,boots and ,white ,spats on ,sunday4 ,in fact1 as everyone said1 he gave a tone to ,bethnal ,green4 ,but the ways of ,providence are strange1 and it is futile to seek for explanations where none are vouchsafed4 ,it is enough to say that ,mr4 ,herbert's anatomy came into violent contact with a brewer's dray one ,thursday afternoon1 and that a promising young life was cut short at the early age of #ai4 ,his ,life ,story has yet to be written1 and it is but the barest outline that can be here recorded4 ,at the age of #af he made the acquaintance of ,miss ,harriett ,hopkins4 ,in the following spring he had successfully reached the walking out stage4 ,he was formally engaged at the age of #ag and at #ah he was married4 ,six weeks before he died he made two very remunerative investments4 ,he borrowed from his ,employers--without worrying them about so small a matter--the sum of #f1 which he converted into #fjj by successfully backing ,hump ,back at #ajj to #a for the ,cesarewitch4 ,he also insured his life for #ajj4 ,having satisfactorily adjusted the small matter of the ,loan without in any way arousing his ,employers' suspicions1 he joined a ,burial ,club1 made a ,will1 and died ten days later4 ,by his ,will he appointed his ,widow sole ,executrix1 and divided his ,estate as to one-fourth part to his father ,oliver ,turvey1 as to one-sixth part to a former landlady ,mrs4 ,korphdrop1 and the residue to his ,widow4 ,the ,estate consisted of the following3-- ,cash #efd4 ,insurance ,policy1 #ajj4 ,burial ,club ,money #ad4 ,household ,furniture and ,effects #ab4 ,the ,funeral ,expenses amounted to #ab4 ,mr4 ,herbert ,turvey was buried on the third ,thursday after ,guy ,fawkes' ,day1 and on the following ,tuesday fortnight the ,widow gave birth to a son4 ,both mother and child progressed amazingly and everybody called to visit ,harriett1 but chiefly to satisfy their curiosity as to the amount which she inherited4 99 99 99 99 99 ,don't keep them waiting4 ,,problem ,no4 #bb4 ,mrs4 ,george ,dumpkins was very vexed that any ,estate ,duty at all should be payable1 and when she was told that a ,corrective ,affidavit would have to be presented she threatened to change her ,solicitors4 ,as she very properly said she had sufficient troubles already without having to pay for more1 and the ,chancellor of the ,exchequer1 whoever he was1 ought to be ashamed of himself for taxing ,widows so scandalously4 ,she entirely disagreed with the opinion of her ,solicitor as to the necessity of presenting this ,corrective ,affidavit1 and insisted upon having ,counsel's opinion on the matter4 ,the following facts were therefore submitted to the learned gentleman3-- ,mr4 ,dumpkins' ,estate had been proved for ,probate purposes at #ga1jjj1 but during the year after death the following ,assets were realised and ,liabilities settled1 viz43-- #ah1jjj #c-a_/b ,india ,stock valued for ,probate at #id-g_/h1 realised #ia-a_/b4 ,share in ,ship valued at #d1jjj1 realised #c1ejj4 ,sundry ,liabilities estimated for ,probate at #h1jjj1 were subsequently found to be #h1gjj4 7,this included #ge cost of bringing deceased's body from abroad47 ,stock-in-,trade valued at #aj1bej1 realised #i1djj4 #f1jjj ,mortgage ,debentures valued at #g1ejj were sold at par4 ,the opinion of ,counsel was received in due course1 and the ,solicitor smiled4 99 99 99 99 99 ,by what amount was the ,estate ,duty increased or decreased8 ,ignore any adjustment in respect of ,interest on ,estate ,duty4 ,,problem ,no4 #bc ,mr4 ,william ,wiggins made all his money out of ,pickles1 and when he died his body was embalmed4 ,to use the ,widow's words1 'e 'opped it on the #adth ,june1 #aiad4 ,he left his fortune to ,mrs4 ,wiggins1 his nephew ,herbert ,huggins 7commonly known as ',erb ',uggins71 and his cousin ,joe ,gubbins1 in equal portions4 ,the ,will was duly proved1 ,estate ,duty at #i was paid1 and the interest on the ,estate ,duty amounting to #afe #cs4 #j;d4 was paid on the #adth ,november1 #aiad4 99 99 99 99 99 ,what was the value of the ,net ,legacy received by each ,beneficiary8 ,there was no ,real ,estate4 ,illustration3 ,for nearly #be years he had been a ,judge of the ,probate ,division4 ,,problem ,no4 #bd4 ,mr4 ,justice ,oats died in harness4 ,he worked like a horse throughout his long career on the ,bench1 and was universally regarded as a thoroughbred sportsman4 ,for nearly #be years he had been a ,judge of the ,probate ,division of the ,high ,court of ,justice1 and like many others in a similar position1 died intestate4 ,not that this was the intention of the learned ,judge1 for he had prepared a ,will on the back of an envelope1 but forgetting that even he was subject to the laws of the land1 had entirely overlooked the necessity for signing it4 ,he died1 therefore1 intestate4 ,his ,net ,estate1 after the payment of the ,estate ,duty on the ,personal ,property1 amounted to #fh1egj1 of which the ,real ,property was valued at #bd1bjj4 ,for many years the ,judge had been a ,widower1 and his only child had died in infancy4 ,his youngest brother1 ,alfred1 was living1 however1 and he had a nephew1 the son of his deceased brother ,charles4 ,the ,judge had1 in addition1 three first cousins1 one of whom was a lady who had thrice refused offers of marriage1 the acceptance of any one of which would have made her ,lady ,oats4 ,she was1 however1 a ,quakeress1 and her enemies hinted that she refused the ,judge lest the combination of the name of her religious faith and her marriage name should bring upon her the nickname of ,lady ,porridge4 99 99 99 99 99 ,how was the ,judge's property divided8 ,,problem ,no4 #be4 ,the following letter was received by the ,rev4 ,stephen ,collins on the #bbnd ,march1 #aiad3-- #adg1 ,eaton ,avenue1 ,w4 #bast ,march1 #aiad4 ,my dear ,mr4 ,collins1 ,as an old and much honoured friend of my late husband may ,i implore you to be with us at breakfast on ,tuesday1 the #ast ,april1 at #i a4m48 ,my son ,montgomery comes of age on that day and ,i feel that it would be a particularly appropriate occasion for his ,vicar to say a few words on the seriousness of life1 and the responsibilities of riches4 ,perhaps you do not know that my husband left everything to me except #aj1jjj ,india #c-a_/b ,stock which he bequeathed 7in my opinion misguidedly7 to our two boys1 ,montgomery and ,algernon1 in equal shares4 ,at the date of the ,colonel's death1 six years ago1 these were valued at #ajb1 but now1 alas1 are worth no more than #ij4 ,the ,income up to the #fth ,january last has been regularly handed over to the boys in accordance with their father's wishes1 but on the #ast ,april1 #e1jjj of the ,stock will have to be sold and handed over to ,monty4 ,mr4 ,crawley1 my ,solicitor1 has promised to be present1 and ,i have sent invitations to my ,stockbroker1 ,professional ,accountant1 and the ,bank ,manager4 ,do come1 dear ,mr4 ,collins1 ,and believe me to remain1 ,yours very sincerely1 ,,augusta ,,mawstone4 ,note4--,the breakfast was a great success4 ,everybody turned up and the ,rev4 ,stephen ,collins spoke for #dg minutes4 ,the #e1jjj ,stock was sold at #ij net1 and the necessary entries were made in the books of the ,trust1 showing the settlement of ,montgomery's interest in the ,estate4 99 99 99 99 99 ,what was it8 ,illustration3 ,the ,rev4 ,stephen ,collins spoke for #dg minutes4 ,,problem ,no4 #bf4 ,sir ,john ,hopper1 ,bart41 died on the day set apart for the ,feast of ,st4 ,valentine4 ,he had been a ,widower for some #ab years1 and the age of his only daughter was #bc4 ,the ,family consisted of four ,sons and one ,daughter1 whose names in order of age were3-- ,john ,long1 ,george ,rhode1 ,oscar ,truclod1 ,charles ,grarze1 ,rose ,marie4 ,sir ,john died intestate1 possessed of the following ,estate3-- ,net ,residue of ,personalty1 #bd1jjj4 ,real ,property3 ,freehold ,estate #d miles outside ,canterbury1 ,kent1 #e1jjj4 ,delightful situation1 #d ,reception ,rooms1 #h ,bed and ,dressing ,rooms1 #b ,bathrooms1 ,modern ,kitchen apartments1 including ,servants' ,hall1 usual ,offices1 ,good ,stabling and #d ,acres of ,garden4 ,caretaker within4 ,freehold ,estate1 #a mile outside ,guildford1 ,surrey1 #h1jjj4 ,freehold ,estate in the ,city of ,nottingham1 #aj1jjj4 99 99 99 99 99 ,show how the ,estate of ,sir ,john ,hopper will be divided4 ,,problem ,no4 #bg4 ,colonel ,filbert1 stepson to the late ,sir ,hazel ,knut1 paid a brief visit to the ,brazils1 and died on the voyage home on the #ast ,january1 #aiad4 ,he left a considerable ,estate1 and bequeathed many useful ,legacies1 all free of ,duty1 to deserving ,relations and ,friends4 ,one of the provisions in his ,will was to the effect that a sum of #e1cjj should be placed on ,deposit at the ,bank to be paid over by instalments at regular intervals to his two ,executors1 ,john ,bunting and ,nathaniel ,whittel1 and was to be regarded by them as a ,salary for their services4 ,each was to receive a ,starting ,salary at the rate of #ejj per annum1 but whereas ,john ,bunting's ,salary was to be increased by #ajj per annum1 ,nathaniel ,whittel's ,salary was to be increased by #be half-yearly4 ,as soon as the #e1cjj was exhausted the ,salaries were to cease1 and in the meanwhile the ,interest on the ,deposit was to be paid over to the ,general ,estate4 ,the ,salaries were to be drawn half-yearly1 the first to be payable exactly six months from the date of ,colonel ,filbert's death4 99 99 99 99 99 ,write up a ,cash ,account1 showing how the ,legacy of #e1cjj was divided between the ,executors4 ,illustration3 ,miss ,tulip's heart was forthwith pierced4 ,,problem ,no4 #bh4 ,every ,sportsman will admit that it is immoral to bet upon a certainty1 and most business men will endorse the maxim that only fools speculate without inside information4 ,now ,mr4 ,hunter never gambled1 but he was open1 like most other men1 to a sound speculation1 and when he learned in his capacity of ,clerk to a well-known ,solicitor that ,miss ,rose ,tulip had inherited a fortune of #fj1jjj odd1 he naturally felt interested4 ,many obstacles separated ,mr4 ,hunter from the object of his choice1 but he persevered1 and on one particularly sunny afternoon he let loose a chance arrow with such well-directed aim that ,miss ,tulip's heart was forthwith pierced4 ,the ,engagement caused some little flutter in the ,dove ,cot1 and ,lady ,tulip1 ,miss ,rose's widowed ,mother1 at once changed her ,solicitors in spite of a promise on their part to decorate ,mr4 ,hunter with the ,order of the ,boot1 a promise which was promptly converted into an accomplished fact4 ,every effort was made to induce ,miss ,rose to reconsider her decision1 but this only seemed to lead to further complications1 for on the #adth ,july ,mr4 ,george ,tulip announced his engagement to ,mr4 ,hunter's only sister1 ,rebecca4 ,this was the last straw and the lamentations of the proud ,tulip ,family were only exceeded by the rejoicings of the ,family ,hunter4 ,the prospective ,bridegrooms met and made all the necessary arrangements1 and ,mr4 ,hunter1 who had had a legal training1 drew up four simple ,wills whereby each left to the ,widow1 or ,widower1 all the worldly goods of which he1 or she1 was possessed4 ,these documents were signed and witnessed1 and four days later the double wedding was solemnized quietly at the ,church of ,saint ,augustine4 ,after the ceremony ,mr4 and ,mrs4 ,hunter and ,mr4 and ,mrs4 ,tulip journeyed to ,liverpool ,street ,station and caught the #b o'clock train to ,clacton1 where the honeymoon was to be spent4 ,they arrived comfortably in time for tea1 and ,mr4 ,hunter insisted on treating the whole party to ,winkles4 ,now1 whether it was the ,winkles or whether it was the pins1 is a matter upon which the two ,london ,specialists who were called in failed to agree1 but the fact remains that within a very short time of devouring the aforementioned delicacies1 the whole party became alarmingly ill1 and two days later ,mr4 ,tulip and ,mrs4 ,hunter died4 ,mr4 ,tulip's ,estate1 which consisted entirely of ,personalty1 was valued for ,probate at #h1dbj1 and ,mrs4 ,hunter's ,estate1 which consisted entirely of ,realty1 was valued at #gb1dbb4 99 99 99 99 99 ,what ,legacy and ,succession ,duty was payable on behalf of ,mrs4 ,tulip1 and by ,mr4 ,hunter8 ,,problem ,no4 #bi4 ,the ,rev4 ,stephen ,collins delivered a very moving address on ,total ,abstinence at the ,mothers' ,meeting on the #adth ,june1 #aiac1 and three weeks later ,mr4 ,gunter died4 ,now some of the parishioners were inclined to connect the two events1 particularly as ,mrs4 ,gunter happened to form one of the band of ,mothers on that memorable occasion1 and was known to have given her husband ,toast and ,water for ,supper on the following evening4 ,be that as it may1 it is an undoubted fact that ,mr4 ,gunter1 in a codicil to his ,will1 nominated the ,rev4 ,stephen ,collins in place of ,mrs4 ,gunter as ,life ,tenant of the ,income arising from the property of which he 7,mr4 ,gunter7 died possessed4 ,after the payment of all ,duties1 ,debts and ,expenses1 this property consisted of ,assets producing ,income as follows3-- 7#a7 #cjj per annum1 free of tax1 payable quarterly on the usual quarter days4 7#b7 #afj per annum1 free of tax1 payable half-yearly1 on the #cjth ,june and #cast ,december4 7#c7 #adj per annum1 free of tax1 payable yearly1 on the #bith ,september4 ,the ,income was received regularly on the due dates and the ,reverend ,gentleman had given a formal receipt for everything due up to and including the #cast ,december1 #aiac4 ,on the #cjth ,april1 #aiad1 ,stock ,no4 #a was sold cum4 div4 at a profit of #ejj1 and the proceeds were re-invested in a security1 the income from which was #cbj per annum1 free of tax1 payable half-yearly on the #cjth ,june and #cast ,december4 ,on the #bjth ,june1 #aiad1 ,stock ,no4 #b was sold ex4 div4 at a loss of #ajj1 and the proceeds were re-invested in a ,stock ex4 div4 bringing in #adj per annum1 free of tax1 payable quarterly on the usual quarter days4 ,the ,rev4 ,stephen ,collins recognises that the ,trustees are honourable men and that their intentions are worthy1 but nevertheless he is anxious and wishes to be in a position to reassure ,mrs4 ,collins as to the income which he will receive for the year ending #cast ,december1 #aiad4 ,it is interesting to note that ,mr4 ,collins has now published the ,address delivered at the ,mothers' ,meeting on the #adth ,june1 #aiac1 trusting that the seed sown broadcast may find its way into fruitful soil4 ,,problem ,no4 #cj4 ,a prosperous ,solicitor usually occupies very dirty offices1 and his furniture is mostly ,mid-,victorian and rickety4 ,mr4 ,john ,storalore was no exception to this rule and never seemed to object to such surroundings1 but on the contrary always appeared to be surrounded by such objects4 ,he was sitting in his office one ,june afternoon and was dozing over some particularly dusty documents when his clerk announced ,sir ,pufferby ,pawstone4 ,now ,sir ,pufferby was an important client who always had his hair cut and called on his ,solicitor when he found himself with nothing better to do4 ,it is not surprising1 therefore1 that ,mr4 ,storalore should receive him with open arms and assume a very profound expression4 ,after the usual courtesies had been exchanged1 and ,lady ,pawstone's health touched upon1 ,sir ,pufferby announced that he desired to make a ,will4 ,mr4 ,storalore was all attention and took elaborate notes of ,sir ,pufferby's testamentary wishes1 which were extensive and complicated4 ,this done1 ,sir ,pufferby begged ,mr4 ,storalore to give him a brief and concise account of the steps which it is necessary for ,executors and ,trustees to take in the administration of the affairs of a deceased person from the moment of death up to the final distribution of the ,residue4 99 99 99 99 99 ,do not worry about what ,mr4 ,storalore actually said to ,sir ,pufferby1 for ,sir ,pufferby was an old woman1 and ,mr4 ,storalore knew his client1 but say what he would have said to you in answer to such a question4 ,,problem ,no4 #ca4 ,mr4 ,george ,huggins died on the #cast ,october1 #aiac1 and with the exception of a few legacies1 bequeathed free of duty1 he left the whole of his property to his ,widow for life with remainder over to his friend ,mr4 ,giblets1 provided that gentleman outlived ,mrs4 ,huggins4 ,now this arrangement placed ,mr4 ,giblets in an embarrassing predicament1 especially as ,mrs4 ,huggins' health improved so wonderfully after her husband's death4 ,it appeared to ,mr4 ,giblets1 therefore1 that matrimony was the only safe solution of the difficulty1 and so he went on his knees before the ,widow4 ,but the lady grasped the situation immediately1 and declined the honour4 ,friendship being thus early at an end ,mr4 ,giblets resolved to worry the ,widow1 bearing in mind the saying that ,worry kills4 ,so he set himself to quibble about every detail in the administration of the late ,mr4 ,huggins' ,estate1 particularly as regards the apportionment of ,revenue between ,capital and ,income4 ,but the ,widow would not worry1 and wisely suggested to the ,solicitors that all matters involving accounts should be left to some first-class ,firm of ,professional ,accountants to settle4 ,this was done1 and the following are the ,cash ,receipts and ,payments made by the ,trustees up to the #cjth ,june1 #aiad4 99 99 99 99 99 ,what amount was paid to ,mrs4 ,huggins on the #cjth ,june1 #aiad8 ,receipts4 #aiac4 s4 d4 ,oct4 #c ,cash at ,bank and in house #ecb #ag #d ,nov4 #e ,yorkshire ,coal ,co41 dividends half-year ending #cjth ,september1 #aiac1 free of tax #aiad4 ,jan4 #e ,dividends on ,india ,stock1 less tax #dg #a #h #ad ,sale of ,investments #a1gfd #h #i ,feb4 #h ,caledonian ,railway ,dividends1 half-year ending #cb #ai #b #cast ,december1 #aiac ,march #c ,sale of ,furniture #bdc #f #h #be ,quarter's ,rent of ,property to date1 less tax at #af #a #aj #as4 #b;d4 #ca ,north ,british ,investment ,trust ,dividends1 #f #gj #j #j months to date1 free of ,tax #ca ,west ,ham ,gas ,co41 half-year's ,debenture #dg #a #h ,interest1 less tax ,apr4 #e ,dividends on ,india ,stock1 less tax #dg #a #h ,june #ae ,sale of ,jewellery #cb #e #j #be ,quarter's ,rent of ,property #bj #j #j ,payments4 #aiac4 ,nov4 #g ,medical ,attendance and ,nursing fees #ca #aj #j #be ,mrs4 ,huggins1 on account #ej #j #j ,dec4 #ca ,estate ,duty #ecb #f #h #ca ,interest thereon #b #ac #c #aiad4 ,jan4 #af ,valuation fees #ae #ae #j ,feb4 #a ,widow1 further on account #ej #j #j #af ,funeral ,expenses #ca #aj #j ,march #be ,half-year's ,ground ,rent1 due this day1 less tax #d #ah #aa #ca ,debts due at death #gc #f #h ,apr4 #a ,widow1 further on account #ej #j #j #cj ,legacies #bej #j #j ,may #c ,duty thereon #bj #j #j #ca ,executorship ,expenses #e #f #h ,june #a ,solicitor's ,costs re ,probate #cb #f #h #ae ,mason's ,expenses1 restoring1 c1 ,tombstone #ae #ae #j #cj ,paid ,widow ,balance due to her4 ,,problem ,no4 #cb4 ,mr4 ,nathaniel ,soworthy1 a great breeder of prize pigs1 had the misfortune to be knocked down one day by his favourite ,berkshire ,boar1 and his head was cut open on the corner of the pig-sty4 ,notwithstanding the fact that ,mr4 ,soworthy prided himself exceedingly on the extreme cleanliness of his pig-sties1 where1 as he was often heard to say1 he would be quite ready to eat his own dinner1 he discovered on that lamentable occasion what must have been the sole surviving microbe on the premises which1 entering his circulation1 set up blood poisoning with the result that he passed away a few days later1 viz41 at #f p4m4 on the evening of the #cast ,january1 #aiad4 ,mr4 ,soworthy was a man of many hobbies1 and in addition to his prize pigs he possessed a unique collection of silver salt-cellars reputed to be one of the finest in the country4 ,this was valued for ,probate at #e1jjj1 while the pigs were estimated to be worth #b1ejj4 ,in addition he died possessed of the following property3-- #e1jjj ,india #c quoted at #ge-c_/h-g_/h4 #aj1jjj ,ordinary ,shares of #a each in the ,improved ,pork ,pie ,factory1 ,ltd41 valued at #be_/- per share4 #d1jjj ,mortgage at #d-a_/b on the farm known as ,little ,watchem1 interest payable #cjth ,september and #cast ,march1 paid to #cjth ,september1 #aiac4 ,cash in the house1 #ae4 ,cash at the ,bank #cee on ,current ,account and #b1jjj on deposit at #c1 interest payable #cjth ,june and #cast ,december4 #e1jjj ,policy in the ,live ,stock ,breeders' ,mutual ,assurance ,society1 upon which the ,bonus at the date of death amounted to #aij4 ,household ,goods1 ,horses1 and ,motor ,car1 #c1ejj4 ,implements of ,husbandry1 #aej4 ,the ,freehold ,estate1 comprising ,mansion ,house1 ,park1 and ,home ,farm known as ,the ,piggeries1 valued at #ae1jjj1 subject to a ,mortgage of #aj1jjj at #d-a_/b1 interest payable #cjth ,november and #cast ,may1 paid to #cjth ,november1 #aiac4 ,he was also life tenant of ,real ,property producing #c1jjj per annum1 in respect of which there was income accrued due but not received prior to death amounting to #ijj4 ,by his ,will he left the following bequests3 #a1jjj in trust to the ,president for the time being of the ,royal ,society for the ,propagation and ,improvement of ,pigs1 to be invested and the interest awarded annually in prizes for the best sucking pigs4 #ajj to the ,perennial ,society of ,whole ,hoggers1 of the local branch of which he was the esteemed and ,honorary ,president2 and ,his famous ,white ,sow1 known as the ,soworthy ,sow1 to his lifelong friend the celebrated judge of pigs1 ,mr4 ,anthony ,golightly ,wackenbath4 ,the prize pigs were directed to be sold and realised #b1fij4 ,the collection of silver salt-cellars was bequeathed to the ,victoria and ,albert ,museum on condition that it should be shown as a whole and named the ,soworthy ,collection4 ,this bequest was accepted4 ,illustration3 ,his famous ,white ,sow1 known as the ',soworthy ,sow4' ,the debts due at death amounted to #bae1 and the funeral expenses to #de4 ,within a week of the funeral the famous ,soworthy ,sow died in giving birth to a fine litter of ten little pigs1 two of which unfortunately pre-deceased their ,mother4 ,the result of this event had been awaited before sending the ,sow to ,mr4 ,wackenbath1 who was thus deprived of this mark of the deceased gentleman's affection4 ,the value of the ,sow alive had been #ej1 but dead she was not worth more than #c #ajs4 #j;d41 while the litter1 whose father was the same ,berkshire ,boar that had been the unwitting cause of ,mr4 ,soworthy's death1 were worth #b a-piece4 99 99 99 99 99 ,prepare the ,estate ,duty ,account1 the affidavit being brought in on the #cast ,march1 #aiad4 ,show the amount of duty and interest payable4 ,,problem ,no4 #cc4 ,referring to the preceding ,problem1 all bequests were left free of duty and the residue of the estate was left in equal shares to ,mr4 ,soworthy's grand-daughter1 his brother1 and his adopted son4 ,the ,india ,stock was sold on the #beth ,march1 #aiad1 at #gg2 the ,shares in the ,improved ,pork ,pie ,factory1 ,ltd41 realised #bd_/- per share net on the #beth ,may1 #aiad1 after receipt on the #ast ,may of a ,final ,dividend of #a_/- per ,share paid in respect of the year ending #cast ,march1 #aiad1 an interim dividend of #f;d4 per share having been received by ,mr4 ,soworthy prior to his decease4 ,the ,mortgage on ,little ,watchem ,farm was called in and paid off on the #cjth ,june1 #aiad1 while ,the ,piggeries was directed to be sold and realised #ad1ejj after payment of all expenses1 completion being made on #cast ,may4 ,the household goods and implements of husbandry were sold at the same time and produced #c1jjj and #abj respectively4 ,the ,policy money with bonus was received on ,february #beth and the proceeds of the sale of pigs on ,march #eth1 while the income from the ,real ,estate was received on ,february #ajth4 ,estate and ,legacy ,duties were paid on ,march #cast1 and the debts1 funeral expenses and legacies were also paid on the same date4 ,executorship expenses amounting to #bej were paid on ,june #adth4 ,on the last day of each month such portion of the cash balance as was available in round thousands was placed on deposit at #c4 99 99 99 99 99 ,prepare ,residuary ,account as at ,june #cjth1 #aiad1 and state the duties payable on the ,residue4 ,,problem ,no4 #cd4 ,referring to the two preceding ,problems1 prepare an ,account to be rendered by the ,executors to the ,residuary ,beneficiaries1 showing the realisation and distribution of the ,estate1 the final payment to the ,residuary ,beneficiaries taking place on ,july #ast1 #aiad4 ,,problem ,no4 #ce4 ,to anyone not in the secret1 the conduct of ,mr4 ,pipkin would appear inexplicable1 for on ,march #crd1 #aiad1 he very deliberately entered a ,tobacconist's shop1 ordered a threepenny cigar1 and afterwards resigned his position as ,assistant ,book-keeper in ,messrs4 ,macfarlane's ,grocery ,establishment4 ,the secret1 however1 lay in the fact that ,mrs4 ,pipkin had come into money1 and ,mr4 ,pipkin very naturally felt himself independent of other people and yearned for the ease and comfort appertaining to the position of a retired gentleman of means4 ,mrs4 ,pipkin's fortune consisted of a life interest in the ,property left by ,mr4 ,austen ,friars1 who died on the #bhth ,february1 #aiad4 ,this property was represented by the following assets3-- #b1jjj #c-a_/b ,hongkong ,stock1 interest payable half-yearly1 on the #ast ,april and #ast ,october4 #bjj ,shares of #e each 7#b #ajs4 #j;d4 called up and paid7 in the ,commercial ,banking ,co41 ,ltd4 ,freehold ,house bringing in #hj a year1 payable quarterly1 on the usual ,quarter ,days4 ,this house was assessed at #fg1 and the ,income ,tax was paid by the ,tenant on the #eth ,january1 #aiad4 #gej #a ,shares1 fully paid1 in the ,perpetual ,rays ,co41 ,ltd4 ,april1 #aiad1 was the very happiest month in ,mr4 ,pipkin's whole life1 and he spent most of his time smoking his pipe in his back garden1 or improving his mind by contemplating the educative pictures of the local ,cinema4 ,the months of ,may and ,june1 however1 did not prove quite so pleasant1 and by the middle of ,july ,mr4 ,pipkin actually threatened ,mrs4 ,pipkin that unless she kept the baby quiet he would look out for another job4 ,and then ,august came round which proved to be the most miserable month of ,mr4 ,pipkin's whole life1 for ,mrs4 ,pipkin was suddenly taken ill after consuming a liberal portion of ,tinned ,salmon4 ,never before did he realise how much he loved his ,wife or what a blow to his heart her death would be4 ,he never left her bedside and he spared no expense1 but1 in spite of all1 ,mrs4 ,pipkin passed away on the #aith ,august1 #aiad4 ,it would be idle to attempt to depict ,mr4 ,pipkin's feelings2 it is enough to say that he became a poorer but a wiser man4 ,on the #crd ,april1 #aiad1 a dividend for the year ending #cast ,january1 #aiad1 at the rate of #g-a_/b was declared on the #bjj shares in the ,commercial ,banking ,co41 ,ltd41 and a similar dividend was declared on the #dth ,april1 #aiae1 in respect of the year ending #cast ,january1 #aiae4 ,on the #aith ,august1 #aiad1 a final dividend at the rate of #ae per annum1 free of tax1 was declared on the #gej ,shares in the ,perpetual ,rays ,co41 ,ltd41 for the half year ending #cjth ,june1 #aiad4 ,an interim dividend had been received on the #cast ,january1 #aiad1 in respect of the half year ending #cast ,december1 #aiac1 at the rate of #aj per annum1 free of tax4 ,no interim dividend was paid during the ,company's year ending #cjth ,june1 #aiae2 but on the #cast ,july1 #aiae1 a dividend at the rate of #aj1 free of tax1 was declared in respect of the year ending #cjth ,june1 #aiae4 99 99 99 99 99 ,show the exact amount payable to ,mrs4 ,pipkin and her ,estate in respect of her life interest under the ,will of ,mr4 ,austen ,friars4 ,illustration3 ,two ,sons1 who1 if the truth was told1 ,drank much more than they ought'er4 ,,problem ,no4 #cf4 ,on ,lady ,day the death occurred ,of ,hubert ,henry ,huckett1 ,who fell beneath a brewers' dray ,and promptly kicked the bucket4 ,he left a very charming ,wife1 ,and one enchanting ,daughter1 ,two ,sons1 who1 if the truth was told1 ,drank much more than they ought'er4 ,his ,will was proved and it was found ,he'd left as weird collection ,of ,stocks and ,shares as e'er was known ,within man's recollection4 ,he'd 77 #fj ,bags and #dj ,coils #ajj ,common ,can4 ,pacs41 ,and 77 #dj ,berthas1 #fj ,lions ,and #db ,brazil ,tracs4 ,he'd #hj ,knackers1 #bj ,breads ,and just 77 #djj ,saras1 77 #a1jjj ,middies1 #bj ,tanks1 ,and 77 #eg ,claras4 #bjj ,chinas 77 #ij ,megs1 #aj ,virgins 77 #dj ,doras1 77 #a1jjj ,vestas1 ,matches #aj1 #ab ,bones and 77 #hj ,noras1 ,the ,cash at ,bank was #hj1 ,the ,cash in ,house was seven1 ,the ,furniture was valued at ,four hundred pounds eleven4 ,debts due at death were #ij1 ,and no one in their senses ,can say that #bj was much ,for ,funeral ,expenses4 ,the ,trustee read the ,will with care ,and studied it minutely1 ,and found that all was left unto ,the ,widow absolutely1 ,except some ,legacies1 which made ,the worthy man feel dizzy1 ,he read ,i hereby leave my ,bags ,unto my daughter ,lizzie4 ,i leave the ,virgins to my son1 ,advising him to hold them1 ,unless it proves upon my death ,i've previously sold them4 ,i solemnly bequeath my ,bones ,unto my second sonny1 ,although ,i know they'll quickly be ,converted into money4 ,i also feel in duty bound ,to leave my brother's kiddies ,a ,legacy1 so let his girls ,take over all the ,middies4 ,my ,trustee gets a hundred pounds ,for trouble and attention1 ,all ,legacies are duty free1 ,perhaps ,i ought to mention4 ,those whom ,i leave will thus receive1 ,a generous provision1 ,and when all's paid1 they'll see ,i've made ,a very just division4 ,the following lines were addressed by the ,trustee to the ,professional ,accountant3-- ,you are a man1 to ,law and ,figures bred1 ,i am a ,layman1 and ,i fear to tread ,the unknown way4 ,you know the course ,executors should take ,to carry out their ,trust1 without mistake1 ,without delay4 ,give me then help to ascertain the rate ,of ,duty payable on the ,estate2 ,the ,residue1 ,which goes to ,mrs4 ,huckett1 and which may ,be challenged by her lawyer2 and ,i'll pay ,a fee to you4 ,,particulars ,,of ,,investments ,,left ,,by ,h4 ,h4 ,,huckett1 ,deceased4 ---------------------------------------- ----------------------------- ,short ,name ,full ,name of ,investment4 ,amount left ,cum4 ,div ,price of by ,deceased4 at ,date of ,investment4 ,death ---------------------------------------- ----------------------------- ,bags ,buenos ,ayres ,gt4 ,southern #fj ,stock #aaf-aag ,rly4 ,ordinary ,stock ---------------------------------------- ----------------------------- ,coils ,californian ,oilfields #dj ,shares #a #e-c_/d-f-a_/d ,ordinary ,shares each ---------------------------------------- ----------------------------- ,can4 ,pacs4 ,canadian ,pacific ,rly4 #ajj ,shares #bcc-a_/b-bcd-a_/b ,common ,stock #ajj each 7#ea7 ---------------------------------------- ----------------------------- ,berthas ,london1 ,brighton ,south #dj ,stock #hi-c_/d-ij-a_/d ,coast ,rly4 ,deferred ,stock ---------------------------------------- ----------------------------- ,lions ,j4 ,lyons ,co41 ,ltd41 #fj ,shares #a #f-e_/af-f-i_/af ,ordinary ,shares each ---------------------------------------- ----------------------------- ,brazil ,brazil ,traction ,light and #db ,shares #hi-ij 7#ea7 ,tracs4 ,power #ajj each ---------------------------------------- ----------------------------- ,knackers ,harrison1 ,barber ,co41 #hj ,shares #e #a-a_/b-b ,ltd4 each ---------------------------------------- ----------------------------- ,breads ,aerated ,bread ,co41 ,ltd4 #bj ,shares #a #d-a_/d-d-a_/b each ---------------------------------------- ----------------------------- ,saras ,great ,central ,rly4 #djj ,stock #ad-a_/d-ad-a_/b ,deferred ,stock ---------------------------------------- ----------------------------- ,middies ,midland ,rly4 ,deferred #a1jjj ,stock #gj-a_/b-ga ,ordinary ,stock ---------------------------------------- ----------------------------- ,tanks ,tanganyika ,concessions #bj ,shares #a #b-c_/h-b-e_/h each ---------------------------------------- ----------------------------- ,claras ,caledonian ,rly4 ,deferred #eg ,stock444 #ah-a_/d-ah-a_/b ,converted ,ordinary ,stock ---------------------------------------- ----------------------------- ,chinas ,eastern ,extension #bjj ,shares #ab-g_/h-ac-c_/h ,telegraph ,co4 ,ordinary #aj each ,shares ---------------------------------------- ----------------------------- ,megs ,mexican ,rly4 #ast #ij ,stock #acf-acg ,preference ,stock ---------------------------------------- ----------------------------- ,virgins ,virginia ,new ,funded ,bonds #aj ,bonds #ajj #hd-hf 7#ea7 each ---------------------------------------- ----------------------------- ,doras ,south ,eastern ,rly4 #dj ,stock444 #eh-c_/d-ei ,deferred ,stock ---------------------------------------- ----------------------------- ,vestas ,railway ,investment ,co4 #ajj ,stock #ad-a_/b-ae-a_/b ,deferred ,stock ---------------------------------------- ----------------------------- ,matches ,bryant ,may1 ,ltd41 #aj ,shares #a #g_/h-a-a_/h ,ordinary ,shares each ---------------------------------------- ----------------------------- ,bones ,wickens1 ,pease ,co4 #ab ,shares #e #c_/d-a-a_/d ,ordinary ,shares each ---------------------------------------- ----------------------------- ,noras ,great ,northern ,rly4 #hj ,stock444 #ej-a_/b-ea-a_/b ,deferred ,stock ---------------------------------------- ----------------------------- ,,problem ,no4 #cg4 ,the late ,mr4 ,john ,bunyon died in affluent circumstances after having1 by the exercise of keen business instincts1 overcome those obstacles which confront every great philanthropist who combines the cause of humanity with the desire to achieve wealth and fame4 ,in his early days he vended to a suffering but suspicious public1 a commodity known as ,bunyon's ,specific2 and it was his custom at this time to commence his nightly oration to his potential patients at the street corner with the words1 ,ladies and ,gentlemen1 ,i have extracted corns from all the ,crowned ,heads of ,europe4 ,in later years1 when by the aid of judicious advertising he had convinced the public that no home was complete without his famous ,specific1 ,mr4 ,bunyon sold his business to a ,limited ,company1 and on then calculating his wealth1 found himself rich beyond the dreams of avarice4 ,he thereupon decided to enter ,society1 and after some difficulty procured an introduction to ,mr4 ,james ,rooker1 who obtained for him--for a consideration--the entre into that sphere of ,social life which he was so eminently fitted to adorn4 ,on ,mr4 ,rooker's advice1 he purchased a ,freehold ,house in a favourable quarter of the ,west ,end of ,london1 but owing to a desire not to disturb certain ,investments1 he raised #b1ejj of the purchase price by ,mortgage1 which at the time of his decease had not been repaid4 ,in view of the great services rendered to him by ,mr4 ,james ,rooker1 ,mr4 ,bunyon promised to remember him and his family in his ,will2 which led ,mr4 ,rooker to be very solicitous concerning ,mr4 ,bunyon's health until he was certain that a ,will had been executed1 and subsequently caused him much speculation as to whether an early decease of his ,patron might not be more beneficial than the advantages to be gained from him whilst alive4 ,mr4 ,bunyon's death put an end to these speculations1 and it occurred under the following circumstances4 ,having met ,mr4 ,rooker by appointment at that gentleman's house1 they spent a merry hour at the card table1 much to ,mr4 ,rooker's advantage4 ,they then sallied forth in a ,taxi-cab2 when suddenly remembering that he had parted with all his ready cash1 and knowing that ,mr4 ,rooker never paid for cabs on principle1 ,mr4 ,bunyon ordered the chauffeur to drive to ,attenborough's and there placed his diamond pin in pledge for the sum of #e4 ,feeling somewhat faint after this exertion1 he instructed the chauffeur to drive to a ,chemist's where he ordered a pick-me-up4 ,the ,chemist not knowing his customer1 considered his symptoms a fit case for a dose of ,bunyon's ,specific1 of which ,mr4 ,bunyon unwittingly partook1 and so met his death4 ,mr4 ,bunyon's ,will was found to contain the following ,legacies and ,devises in favour of the ,rooker ,family3-- ,mr4 ,james ,rooker1 my ,diamond ,pin4 ,mr4 ,tracey ,rook ,rooker1 #a1jjj ,shares in ,bunyon1 ,ltd4 ,mr4 ,ricardo ,rook ,rooker1 my ,freehold ,house in ,london4 ,miss ,christabel ,rook ,rooker1 #ajj of ,consols out of my #b1jjj ,consols4 ,miss ,emmeline ,rook ,rooker1 #ajj payable out of my #b1jjj ,consols4 ,it was found that both the ,shares in ,bunyon1 ,ltd4 and the ,consols1 had been sold shortly before ,mr4 ,bunyon's death4 ,the ,freehold ,house was valued at #f1ejj1 the ,diamond ,pin at #be4 99 99 99 99 99 ,the ,net value of his ,estate when aggregated was #ajh1jjj4 ,what did the ,rooker ,family receive1 and what duties were payable by them8 ,illustration3 ,,by ,,appointment ,,to ,h4,m4 ,,the ,,king ,j4 ,,miles ,co ,ltd ,printers #fh #gj4 ,wardour ,st1 ,london1 ,w4 ,,transcriber',s ,,note3 ,in the following1 the original text of the ,foreword is repeated with an informal ,english translation by proofer ,lucy #bd 7,louise ,hope74 ,this was not in the original text1 but is provided by the transcribers for the convenience of the reader4 ,the ,english text below is placed in the public domain4 ,foreword4 ,by ,d4 ,f4 de l',hoste ,ranking1 ,m4,a41 ,,ll4,d4 ,de mortuo illo quid dicam8 ,what shall ,i say about the deceased8 ,nilnisi bonum ut aiunt4 ,nothing but good as they say4 ,sed quid si nil boni fecit8 ,but what if he didn't do any7thing7 good8 ,de bonis licet loqui4 ,one can talk about his goods4 ,at si nulla bona reliquit8 ,but what if he left no goods8 ,de eo tacere decet3 ,one should keep quiet about that3 si neque bonum fecit nec bona acquisivit nil valet4 if he neither did good nor acquired goods1 he is worthless4 ,sed si bona reliquit in sermonem hominum semper venit2 ,but if he left property1 people always talk about him2 vitia operta sunt2 his faults are concealed2 pecuniam fecit1 illa quidem non olet4 he made money1 and it doesn't smell4 ,quem heredem instituit8 ,whom did he name as heir8 ,extraneis haec omnia livori proxima videntur4 ,to outsiders all these seem next door to envy4 ,te autem si tu aut cognatione aut affinitate propinquus exspectatio tenet4 ,but you--if you are close1 either by acquaintance or relationship1 expectation grips you4 ,an mea interest8 ,si sic habet1 quanti8 ,but does it concern me8 ,if that's how it is1 how much8 ,suave est ex magno tollere acervo2 ,it's pleasant to receive a big heap2 ejus pecunia quid non facere possim8 with his money1 what couldn't ,i do8 ,siste1 amice2 aliquantulum cogita2 ,stop1 friend2 think a little2 supersunt multi cognati2 there remain many friends2 fieri potest ut aut cum aliis bona partire debeas1 aut exheredatus sis4 it may be that either you have to share the goods with others1 or you are disinherited4 ,gerrae6 ,sine dubio testamentum fecit3 ,nonsense6 ,without a doubt he made a will3 et cum ratione constat me alicuius rei legatarium esse4 and it's reasonable to think ,i was left something4 ,nemo enim magis eum fovit2 ,for nobody took better care of him2 alii omnes cognati asseclae2 solus eum amavi4 all his other friends only cared about his money2 ,i alone loved him4 ,insipiens1 inter os et offam multa intervenire possunt4 ,o fool1 many things can come between the mouth and the morsel ,latin idiom1 like many a slip between cup and lip8 ,audi de gente ,fulvia fabellam3 ,i've heard the story of the ,fulvian people3 de multis mutato nomine narratur4 it is told of many1 with the name changed4 7,in scena est coenatio ,georgii ,fusci1 argentariorum interpretis4 7,setting3 ,the dining room of ,george ,black1 assayer of money4 ,fuscus1 bene coenatus1 alterum cyathum ,falerni sorbillat4 ,black1 having dined well1 is enjoying his second glass of port4 ,accurrit uxor1 commota2 ,his wife runs in1 excited2 in manu litteras resignatas tenet74 in her hand she holds a signed paper47 ,u4 ,georgi6 ,george6 ,f4 ,quid tibi nunc est8 ,num quid novi est8 ,what's the matter with you8 ,what's happening8 ,u4 ,amita mea ,maria decessit6 ,my aunt ,mary has died6 ,f4 ,bene6 nunquam postea illud vile ,sabinum necesse erit obsorbere3 ,good6 ,i will never again have to drink her vile claret3 magnum est solatium4 that's a great solace4 ,u4 ,at tu ,georgi semper id laudasti6 ,but ,george1 you always praised it6 ,f4 ,et tu simul filiaeque semper miratae estis ,persicam illam detestabilem ,and you and your daughter always admired that detestable ,persian et psittacum dissonum1 et laudibus extulistis3 and the raucous parrot1 and sang their praises3 pretium fuit vetulae placere4 that's the cost of pleasing old women4 ,u4 ,esto3 illa vero suavia erant4 ,never mind3 ,they were really agreeable4 ,at hic mihi litterae a cognitore ejus ,semaureo allatae3 ,but this letter was sent to me by her solicitor ,semaureus3 dicit se hodie vesperi te conventurum4 he says he is coming to see you this evening4 ,f4 ,demiror si testamentum fecit6 ,i'll be amazed if she made a will6 ,sin minus omnia ad te perveniunt1 ,if not1 everything goes to you2 tu heres ex asse2 you are the default_/intestate heir2 cognati alii desunt4 there are no other relatives ,u4 ,est quidem mariti nepos iste4 ,there's that nephew of her husband4 ,f4 ,nullus3 tu sola heres3 ,that's nothing3 you alone are the heir3 si intestata omnia ad te4 if she died intestate1 everything goes to you4 ,u4 ,tabulas vere fecit3 ,she really made an accounting3 cognitor scribit se te conventurum quia her solicitor writes that he is coming to you because testamentum ad rem tuam maxime pertinet4 her will greatly concerns your business4 ,f4 ,mihi crede igitur6 ,then believe me6 ,aliquid magni tibi legavit3 ,she left you something big3 haud verisimile illam quidquam juveni ,albo legasse3 it's hardly likely that she left anything to young ,white3 nunquam illam observavit2 he never paid any attention to her2 homo nil est nisi pictor ignotus aut aliquid simile3 he is nobody except an unknown painter or something like that3 uxorem quoque duxit quamdam inopem1 he also married some penniless woman1 et eis saepe amita tua subvenire debuit4 and your aunt always had to come to their assistance4 ,u4 ,fores pulsantur3 advenit cognitor6 ,there's a knock at the door3 her solicitor has arrived6 ,f4 ,dic famulae ut alteram cyathum ponat4 ,tell the maid to bring another glass4 7,ingreditur ,dominus ,semaureus47 7,enter ,mr ,semaureus47 ,quid agis vir doctissime8 ,how are you1 my esteemed friend8 ,mea uxor dixit te venturum2 ,my wife said you were coming2 nonne ob testamentum amitae ejus8 is it about the will of her aunt8 ,s4 ,sic res habet1 ,fusce2 ,that's how it is1 ,black2 venio ad te quod hoc res tua maxime refert2 ,i come to you because this concerns you greatly2 et scio te onus suscepturum4 and ,i know you will take up the burden4 ,f4 ,an sic habet8 ,is that how it is8 ,vetulae illi multa bona provenere ut opinor4 ,the old lady left a large property1 ,i think4 ,s4 ,permulta3 super haec te consulendum putavi4 ,very large3 ,i thought to consult you about it4 ,hic mecum tabulas attuli ut eas inspicias4 ,i have brought the accounting with me so you can study it4 ,f4 ,bene est2 ,dignissima erat2 cui semper plurimum tribui4 ,good2 she was a worthy lady2 ,i always said so4 ,falerni sume cyathum4 ,have a glass of port4 ,s4 ,benigne dicis2 dimidium3 ,you are very kind2 half a glass2 bona venia uxoris tuae est mihi in animo with the permission of your wife ,i am thinking of telling you summas testamenti reddere2 the amounts in the will2 ad illam quoque pertinet4 it concerns her too4 7,testamenta allata resignat47 7,opens the will he has brought47 ,post nonnulla famulis legata ita instituit3 ,after several bequests to servants1 it states3 ,fratris filiae ,mariae lego ,persicam et ,psittacum ,to my brother's daughter ,mary ,i leave the ,persian and the ,parrot1 quae animalia tantopere admirata est1 which animals she greatly admired1 certa fiducia se illis hospitium praebituram2 in the full confidence that she will provide a good home for them2 eidem etiam lego annulum meum gemmatum4 to her ,i also leave my diamond ring4 ,nepoti ejusdem ,mariae viro ,georgio ,fusco lego omne ,to my niece ,mary's husband ,george ,black ,i leave quod in hypogaeo superest vinum illud ,falernum all the wine that remains in my cellar because quod semper laudabat4 he always praised it4 ,f4 7,in malam rem47 7,black is unhappy47 ,s4 ,quod ad ceteras possessiones ,as to my remaining possessions1 ,georgius ,fuscus heres esto ex asse3 let ,george ,black inherit all3 7subridet ,fuscus et uxori in aurem susurrat ita ut dixi47 7,black smiles and whispers in his wife's ear as ,i said47 ,s4 7,conversa tabula7 7,turning the page7 et rogo eum ut cum primum potuerit haereditatem adire1 and ,i ask him to go to the inheritance as soon as possible1 omnibus et fundis et mobilibus venditis1 to sell both real property and chattel1 pecunias in cautionibus publica auctoritate factis to deposit the money in a bank collocet et fructus reddat nepoti mariti mei and give the interest to my husband's nephew ,jacobo ,albo et uxori suae in aetatem ,john ,white and his wife for their lifetimes aut utri eorum vita superarit3 or to whichever of them outlives the other3 eis mortuis ut inter liberos eorum caput dividat3 when they die1 the capital is to be divided among their children3 aut liberis sine prole defunctis or if their children die without offspring caput reddat ad sodalitatem ,anthropophagis ,africanis the capital goes to the ,african ,cannibal ,mission informandis et nutriendis institutam3 established to educate and provide for them3 praemio sint fiduciario viginti in annum librae4 let the executor's pay be twenty pounds a year4 ,f4 ,anus odiosa et malefica6 ,hateful and malicious old woman6 ,at enitar ut testamentum rescindatur2 ,i will try to overturn the will2 inofficiosi testamenti querelam instituam6 ,i will make a complaint about this useless will6 ,delira fuit6 ,she was mad6 ,s4 ,immo mentis omnino compos fuit1 ,improbe3 ,on the contrary she was of completely sound mind1 unworthy man3 sic summa fide clamabo et testabor4 ,i will affirm and witness to this4 ,verba tua pro tempore et re indecora4 ,your words are spontaneous and unfitting4 ,tui piget me3 evado4 ,i am ashamed of you3 ,i shun you4 ,f4 ,maria6 ,mary6 ,u4 ,georgi6 ,george6 ,uterque4 ,exsecrabilis ,illa6 ,both4 ,detestable woman6 7,aulaeum tollitur47 7,curtain47