De Mortuis Nil Nisi Bona Part 8

PROBLEM No. 23

Mr. William Wiggins made all his money out of Pickles, and when he died his body was embalmed. To use the Widow's words, "'e 'opped it" on the 14th June, 1914.

He left his fortune to Mrs. Wiggins, his nephew Herbert Huggins (commonly known as 'Erb 'Uggins), and his cousin Joe Gubbins, in equal portions.

The Will was duly proved, Estate Duty at 9% was paid, and the interest on the Estate Duty amounting to 165 3s. 0d. was paid on the 14th November, 1914.

What was the value of the Net Legacy received by each Beneficiary? There was no Real Estate.

[Ill.u.s.tration: "For nearly 25 years he had been a Judge of the Probate Division."]

PROBLEM No. 24.

Mr. Justice Oats died in harness. He worked like a horse throughout his long career on the Bench, and was universally regarded as a thoroughbred sportsman. For nearly 25 years he had been a Judge of the Probate Division of the High Court of Justice, and like many others in a similar position, died intestate. Not that this was the intention of the learned Judge, for he had prepared a Will on the back of an envelope, but forgetting that even he was subject to the laws of the land, had entirely overlooked the necessity for signing it. He died, therefore, intestate.

His Net Estate, after the payment of the Estate Duty on the Personal Property, amounted to 68,570, of which the Real Property was valued at 24,200.

For many years the Judge had been a Widower, and his only child had died in infancy. His youngest brother, Alfred, was living, however, and he had a nephew, the son of his deceased brother Charles. The Judge had, in addition, three first cousins, one of whom was a lady who had thrice refused offers of marriage, the acceptance of any one of which would have made her Lady Oats. She was, however, a Quakeress, 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 Porridge."

How was the Judge's property divided?

PROBLEM No. 25.

The following letter was received by the Rev. Stephen Collins on the 22nd March, 1914:--

147, Eaton Avenue, W.

21st March, 1914.

My dear Mr. Collins,

As an old and much honoured friend of my late husband may I implore you to be with us at breakfast on Tuesday, the 1st April, at 9 a.m.?

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 life, and the responsibilities of riches.

Perhaps you do not know that my husband left everything to me except 10,000 India 3-1/2% Stock which he bequeathed (in my opinion misguidedly) to our two boys, Montgomery and Algernon, in equal shares. At the date of the Colonel's death, six years ago, these were valued at 102, but now, alas, are worth no more than 90. The Income up to the 6th January last has been regularly handed over to the boys in accordance with their father's wishes, but on the 1st April, 5,000 of the Stock will have to be sold and handed over to Monty.

Mr. Crawley, my Solicitor, has promised to be present, and I have sent invitations to my Stockbroker, Professional Accountant, and the Bank Manager.

Do come, dear Mr. Collins,

And believe me to remain,

Yours very sincerely,

AUGUSTA MAWSTONE.

Note.--The breakfast was a great success. Everybody turned up and the Rev. Stephen Collins spoke for 47 minutes. The 5,000 Stock was sold at 90 net, and the necessary entries were made in the books of the Trust, showing the settlement of Montgomery's interest in the Estate.

What was it?

[Ill.u.s.tration: "The Rev. Stephen Collins spoke for 47 minutes."]

PROBLEM No. 26.

Sir John Hopper, Bart., died on the day set apart for the Feast of St.

Valentine. He had been a Widower for some 12 years, and the age of his only daughter was 23.

The Family consisted of four Sons and one Daughter, whose names in order of age were:--

John Long, George Rhode, Oscar Truclod, Charles Grarze, Rose Marie.

Sir John died intestate, possessed of the following Estate:--

Net Residue of Personalty, 24,000.

Real Property:

Freehold Estate 4 miles outside Canterbury, Kent, 5,000.

Delightful situation, 4 Reception Rooms, 8 Bed and Dressing Rooms, 2 Bathrooms, Modern Kitchen apartments, including Servants' Hall, usual Offices, Good Stabling and 4 Acres of Garden. Caretaker within.

Freehold Estate, 1 mile outside Guildford, Surrey, 8,000.

Freehold Estate in the City of Nottingham, 10,000.