S. "Quod ad ceteras possessiones Georgius Fuscus heres esto ex asse:
(subridet Fuscus et uxori in aurem susurrat "ita ut dixi.")
S. (Conversa tabula) "et rogo eum ut cum primum potuerit haereditatem
adire, omnibus et fundis et mobilibus venditis, pecunias in cautionibus
publica auctoritate factis collocet et fructus reddat nepoti mariti mei
Jacobo Albo et uxori suae in aetatem aut utri eorum vita superarit: eis
mortuis ut inter liberos eorum caput dividat: aut liberis sine prole
defunctis caput reddat ad sodalitatem Anthropophagis Africanis informandis
et nutriendis institutam: praemio sint fiduciario viginti in annum
librae."
F. Anus odiosa et malefica! At enitar ut testamentum rescindatur;
inofficiosi testamenti querelam instituam! Delira fuit!
S. Immo mentis omnino compos fuit, Improbe: sic summa fide clamabo et
testabor. Verba tua pro tempore et re indecora. Tui piget me: evado.
F. Maria!
U. Georgi!
Uterque. Exsecrabilis Illa!
(Aulaeum tollitur.)
[Illustration: Charles Augustus Algernon de Jones "... he gave Five
Thousand Pounds to London's Home for Lost and Straying Hounds."]
PROBLEM No. 1.
Within St. Dunstan's Churchyard rest the bones
Of Charles Augustus Algernon de Jones,
Who left, besides a widow, tall and fair,
Four infant daughters all with ginger hair.
The worldly goods of which he died possessed
Were valued, net, twelve thousand of the best.
He died intestate, left no real estate,
Broke his neck hunting at a five-barred gate.
Two years before he left this vale of tears,
He justified his wife's most anxious fears,
He spent ten thousand on a rope of pearls,
A gift to one of Daly's Chorus Girls.
This was a falling from the narrow course
Which lasted but a fortnight; then remorse
O'ercame him, and he gave five thousand pounds
To London's Home for Lost and Straying Hounds.
This good deed mollified his jealous wife,
And two years later, when he quitted life,
The widow buried anger with the bones
Of Charles Augustus Algernon de Jones.
* * * * *
And now as everyone knows
This tragedy comes to a close,
With fallings and failings
And funeral wailings
'Mid sighings and sobbings and woes.
Do not think that this story is lax
Or of improbability smacks;
I tell you it's true,
And I'm waiting for you
To say what did the Revenue Tax.
PROBLEM No. 2.
And when Joseph was dead his son Benjamin took unto himself a Wife and
they had issue, two Boys and one Girl.
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 him, "My Son, your
Father's Brother is old and nearing death. Take heed, therefore, lest his
wealth be scattered amongst the Gentiles." And the Son answered, "Fear
not, my Father, from henceforth I will be unto my Father's Brother as a
Son."
But after Seven Days had passed away the Uncle died and all his Flocks and
Herds were left to his Brother Benjamin's Children. And on the Seventh Day
after the Brother's death, the Woman, whom Benjamin had taken to wife,
gave birth to Twin Children, and after Seven more Days had passed, the
Male Child sickened and died. And Benjamin wept for his Son and looked
not upon the Child that lived, and refused all meat, so that he weakened,
and after Seven more Days he was buried in the Tomb of his Fathers (near
Shepherd's Bush).
* * * * *
N.B.--There were fortunately no further deaths in Benjamin's family,
and the Uncle's Legacy to his "Brother's Children," which was valued for
Probate at £12,000, was duly divided between them.
How much did each receive?
PROBLEM No. 3.
Sir Hazel Knut, Bart., died, and the whole of his Estate, after the
payment of Estate Duty, Debts, and all expenses, amounted to exactly
£15,000.
He bequeathed the following Legacies, all free of Duty except the Settled
Property.
_Lady Knut_, his widow, £2,000.
Lady Knut also had the use of a Governess Cart, together
with a Shetland Pony, for life, with remainder over to the
Toddington Cottage Hospital. These were valued for Probate at
£60, and the value of the life interest was computed at £12.
_George Filbert_ (aged 12), a son of Lady Knut by a former husband,
£200.
_Selina Knut_, daughter (aged 4), £1,200.
_George Lightfoot_, son-in-law, who married Sir Hazel's charming
daughter Rose, £1,200. Rose predeceased Sir Hazel by 4 years, but
the Twins survived. To each of these children Sir Hazel left One
Thousand Guineas.
_Mrs. Gubbins_, Sir Hazel's aged mother, £1,000.
_Mr. Gubbins_, Stepfather to Sir Hazel, the Racehorse "Fleetfoot,"
aged 14, by Footrest out of Fleet Rabbit, valued at £19 19s. 0d.
_Rev. Stirling Knut_, nephew, £100.
And £50 each to the following:
_Cutforth Crawley_, Lady Knut's sister's son.
_Lady Augusta Ramsbotham_ (sister-in-law, Lady Knut's eldest
sister).
_Dorothy Smith_, who married Robert, Sir Hazel's eldest son, 3
months after the funeral.
The Residue of the Estate was left absolutely to Robert.
* * * * *
Show how much Sir Robert Knut inherited.
[Illustration: The Racehorse, "Fleetfoot." By "Footrest" out of "Fleet
Rabbit." Aged 14.]
PROBLEM No. 4.
Mr. Mordecai Moribund was a pessimist during life and died a violent
death. His facial appearance was much disfigured by a sad squint, and this
affliction to his eyes contributed in no small degree to the tragedy which
at once deprived Mrs. Moribund of a husband and a son. The son, a bright
youth of twenty summers, had been sent down from Oxford University by
the authorities rather as a warning to others than for any great offence
which he had committed. Nevertheless, the disgrace was keenly felt by his
mother, and it was for this reason that Mr. Moribund decided to take him
for a trip to India, until time had healed the wound.
Arrived in India, Mr. Moribund promised his son, Morton, to arrange for
a tiger shooting expedition. This fatal promise caused all the trouble,
for Mr. Moribund, owing to his visual defects, thought he observed a
tiger approaching from the west and forthwith discharged his rifle. The
bullet missed the tiger and passed through the head of the unfortunate
Morton, who was thereby killed on the spot. Mr. Moribund, horrified by
the accident, moved his position and slid from the back of the elephant
right into the jaws of the infuriated animal. Assistance was rendered
immediately, and Mr. Moribund was rescued from his unfortunate position,
but not before he had sustained injuries from which he succumbed four days
subsequently.
Mr. Moribund, by his will, left everything of which he was possessed to
his widow absolutely. This property, after deducting debts, amounted to
£137,500, but an examination of his affairs disclosed the fact that two
years previously he had conveyed as an absolute gift to his son, Morton,
the sum of £100,000. This money had been invested by Morton in Bearer
Bonds of the Royal Japanese Steamship Company at an average price of £80%,
but on the date of Morton's death these Bonds stood at £120%. Morton, by
will, had left his entire fortune to a Miss Flossie Teazle, an actress
whom he had met at Oxford.
[Illustration: The Death of Mr. Mordecai Moribund.]
Show what duties were payable to the State as a direct consequence of the
Tragedy.
* * * * *
Note.--The following epitaph, shamelessly copied from one in Malmesbury
Abbey, was inscribed on Mr. Moribund's Tomb:--
In bloom of life
He's snatched from hence,
He had not room
To make defence;
For Tyger fierce
Took life away,
And here he lies
In bed of clay
Until the Resurrection Day.
PROBLEM No. 5.
It is a strange circumstance that little men with red hair usually have
large families. At any rate Septimus Hawkins had red hair and twelve
children, of whom eleven were living, but strangest of all he died
intestate worth £122,600 subject to the payment of Estate Duty, and of
which the Real property was valued at £36,000.
[Illustration: "Mrs. Hawkins had been very beautiful in her younger
days."]
Mrs. Hawkins had been very beautiful in her younger days, but time and
children had robbed her of her rosy cheeks; and realising that widow's
weeds did not become her, she withdrew shortly after the funeral to the
seclusion of a country life, where she spent her time ministering to the
sick, and looking after her late daughter Pearl's two small children. The
names of her children in chronological order were as follows:--
1. P earl. Died 1912
2. E dward.
3. R ebecca.
4. S elina.
5. E mma.
6. V era.
7. E velyn.
8. R ichard.
9. A melia.
10. N athaniel.
11. C hlotilde.
12. E rmyntrude.
How should the property of the late Septimus Hawkins be distributed, and
how much did the respective beneficiaries receive?
PROBLEM No. 6.
Very few men can state with any degree of accuracy how long they will
live, but Nathaniel Hibbert told his Wife he would die at 8 o'clock in the
morning of Tuesday, the 22nd April, 1913, and he did die at that very time
on that very day. He was standing on some scaffolding when a platform gave
way under his very feet, and he broke his spinal cord. In other words he
was hanged. His Solicitor urged him to make a Will and the prison Chaplain
added his earnest entreaties, but Mr. Hibbert turned a deaf ear to all
such suggestions. Even the sight of his Wife and only child did not affect
his determination, and he died intestate.
* * * * *
What happened to the £1,200 of which he died possessed?
[Illustration: "Mr. Chicory loved his wife almost as much as Mrs. Chicory
loved her husband."]
PROBLEM No. 7.
Mr. Chicory loved his wife almost as much as Mrs. Chicory loved her
husband. They had lived together for nearly forty years, and every
Saturday morning throughout that long time Mr. Chicory had faithfully
handed over to his wife his entire earnings, which were not much, and
deducted only 5s. per week, which served as pocket money for Mr. Chicory,
and enabled him to provide coals during the winter months, collection
money at church, oil for the lamps, and sundry presents from time to time
to his children, to say nothing of the Lame Crossing Sweeper.
Each week a small sum was deposited in the Post Office Savings Bank, and
when Mr. Chicory died, not only had he to the credit of this account a
balance of £108 0s. 10d., but his Cottage, which was valued at £90, was
his own Freehold Property. He had made a Will and paid the Solicitor
10s. 6d. for drawing it up, and nobody could have read what he said about
his old wife, to whom he left everything, without feeling a lump in the
throat.
On the day of his funeral not one blind was undrawn in all the Cottages
round about, and Mr. Michaelmas, the Carriage Builder, sent a landau
specially for Mrs. Chicory. At least one hundred people went to the
Church, where the good old Vicar read the Service, and the Lame Crossing
Sweeper painted his broom-handle black.
Mrs. Chicory, some weeks later, paid the Solicitor another 10s. 6d., as
a fee, and asked him to do the rest.
* * * * *
What did he do?
PROBLEM No. 8.
Men who are mean during life and who would grudge a present of 5s. to
the postman at Christmas, or who would spend a whole day in another man's
motor car and fail to tip the Chauffeur at the end of the journey, often
prove very generous with their money when they die and can no longer enjoy
the satisfaction of possession, which during lifetime they cherished so
dearly.
Such creatures usually bequeath their property to Charitable Institutions
at the expense of deserving relatives, who have, at any rate, in Equity,
a claim to at least some small share thereof.
The Law of Italy corrects this injustice, and no man can will away at
death the whole of his property to strangers, if he leaves a Widow or
Relatives living of a nearer kinship than a First Cousin.
Now Vincentio Dorando was an Italian subject, whose nearest living
relative was a First Cousin once removed. He had been educated at Oxford
and had spent the greater portion of his life in England, but at the time
of his death he was domiciled in France. He left no property of any sort
in Italy or France, and no duties were found to be payable in either of
these Countries. He had property in England, however, which consisted
of £15,000 Japanese 4-1/2 per cent. Bonds at 94, a Freehold House valued
at £2,500, and some Furniture and Pictures which were stored at Messrs.
Hudson's Repository, and which were valued for Probate at £480. The only
debt due at death was a Tailor's Bill for £62.
He had made a perfectly valid Will in England, by which he bequeathed all
his property, with the exception of his Real Estate, to his old Oxford
friend, Mr. James Duncan, for life, with remainder over to Mr. Duncan's
eldest son. He left the Freehold House to another Oxford friend, Mr.
Wallstone.
* * * * *
Show what Duties were payable to the Inland Revenue Authorities upon the
death of Mr. Vincentio Dorando.
[Illustration: The Jollybuck Twins--as they appeared, no doubt, to Mrs.
Jollybuck and the Nurse--prospective world-geniuses.]
PROBLEM No. 9.
The Nurse described them as the most wonderful Twins she had ever seen;
but then Monthly Nurses always speak in this way!
The Mother said that she had never known children exhibit such
intelligence at so early an age; but then Mothers always think in that
way, especially of their first!
The Father wanted to drown the yelling little brats, and had turned on
both taps in the bathroom; but then Fathers always want to do something
rash!
Altogether it was a very merry little family, and when the Twins were
three months old and had been duly christened and vaccinated, Mr.
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
coming.
But alas for Mrs. Jollybuck, for whom Widow's weeds were to be so soon
necessary, and a plague on all false chemists who fail to label their
blue bottles "With Care." Mr. Jollybuck swallowed Carbolic Acid instead
of Ipecacuanha Wine, and after the payment of Estate Duty, Debts and all
Expenses, except Legacy Duty, his Estate consisted of £16,000 Cash on
Deposit at the London, City and Midland Bank, £15,000 India 3-1/2% Stock
at 92, and Furniture valued at £500. By his Will he left:
(a) India Stock and the Furniture to his Widow, free of Duty.
(b) £6,000 to his Widow.
(c) £12,000 and the Residue of his Estate to his only Son.
(d) £12,000 to his Brother.
(e) £500 to his only Daughter.
* * * * *
Draw up a Statement showing the amount each beneficiary under Mr.
Jollybuck's Will is entitled to receive.
PROBLEM No. 10.
Family Trees are almost as interesting to study as Bradshaw, and, at any
rate in this case, quite as instructive. In fact, without a Tree it is
almost impossible to remember who Mrs. Gubbins really was.
The following, which eliminates all irrelevant matters, gives the
descendants of George Gubbins, the founder of the family:--