GENEALOGICAL TREE OF THE GUBBINS FAMILY

George Gubbins

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George John Charles Oscar

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John George Oscar Charles

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George John Charles Rose Violet Daisy Poppy

Now John Gubbins, the grandson of George Gubbins, founder of the Gubbins

Family, married Elizabeth Greatheart, on Christmas-Day, and on the

anniversary of their wedding day little George Gubbins first saw the

light. But little George knew not his father, for John Gubbins died when

George was but two months old.

In his Will John Gubbins appointed his Cousin, George Gubbins, to be his

executor, and thus it was that George Gubbins was brought into close touch

with the Widow Gubbins.

Friendship ripened into love and resulted in Mrs. John Gubbins becoming

Mrs. George Gubbins. In due course Mrs. George Gubbins presented her

husband with a little boy, who was christened John after his first cousin

once removed.

Little John grew in grace and played very prettily with little George

Gubbins, who was his stepbrother and second cousin rolled into one, and

altogether it was a very happy little party, until one day little John's

Father, George Gubbins, was knocked down by a Steam Roller just in front

of his own house, and was rolled into his own gravel drive.

Now the Steam Roller belonged to a Company, of which Oscar Gubbins, son of

Charles Gubbins and grandson of George Gubbins the Founder of the Family,

was a Director.

Hearing of the accident he hastened to comfort the Widow in her

affliction, and succeeded so well that after a decent interval had elapsed

Mrs. George Gubbins became Mrs. Oscar Gubbins.

A child was born two years later, three months prior to the death of Oscar

Gubbins, the Father. The little boy was christened Charles, and after the

funeral of Oscar Gubbins, Mrs. Gubbins took her three little boys, George,

John and Charles, to Ventnor, in the Isle of Wight, for a change of air.

It was in the lounge of the Sea View Hotel at Ventnor that Mrs. Gubbins

met Mr. Charles Gubbins, first cousin to her three late husbands.

Now Mr. Gubbins had ofttimes heard of the much-weeded Widow, but when he

saw her for the first time with the naked eye, he realised what happy men

John, George and Oscar Gubbins must have been.

[Illustration: "When Mr. Charles Gubbins saw her for the first time with

the naked eye, he realised what happy men John, George and Oscar Gubbins

must have been."]

And when Mrs. Gubbins first saw Mr. Charles Gubbins she thought how empty

widowhood really was, and what fine men were the Grandsons of George

Gubbins, Founder of the Gubbins Family.

Such feelings were not to be denied, and after three months of courtship

Mr. Charles Gubbins and Mrs. Oscar Gubbins were declared man and wife by

the Rev. Stephen Collins.

For 10 years Mr. and Mrs. Charles Gubbins lived together as happily as a

married couple could, and four beautiful daughters, Rose, Violet, Daisy

and Poppy were born to them.

And then Mrs. Gubbins died intestate leaving Personal Property valued for

Probate at £12,000, and Real Property valued at £8,000.

* * * * *

How was this divided?

PROBLEM No. 11.

Some people say there is no romance in business and that a Brass Plate

never brings Clients. Don't you believe that for one moment. Why, Jones

owed all his misfortunes in life to a Brass Plate and a Motor 'Bus! It

happened as follows:--

Mrs. James Wardle's Husband died on the 30th April, 1914. He was always

called Mrs. Wardle's Husband, and he very properly left her his entire

fortune, which, at his death, consisted of the following property:--

Freehold Property valued at £6,500, subject to a Mortgage of

£4,500 at 5% per annum. The Interest was paid up to the 31st

March, 1914.

£3,500 Local Loans 3% Stock quoted at 86-88.

£2,750 2-3/4% Annuities quoted at 77-8.

£2,000 Caledonian Railway Consolidated 4% Stock quoted at 98-100

cum. div.

£800 3% Bradford Corporation Stock quoted at 95-1/2-96-5/8 cum.

div.

Life Policies and Bonuses £1,575.

Household Furniture £350.

£1,500 Loan at 5% per annum. The Interest had been received up to

31st December, 1913.

Sundry Debts due to Testator, £346.

Sundry Debts due by Testator, £550.

Funeral Expenses, £42.

Mr. Wardle had for many years left his affairs entirely in the hands of

his Solicitor, but Mrs. Wardle, who was Sole Executrix, thought--and very

properly too--that the combination of a Solicitor and a Professional

Accountant was to be preferred. She therefore journeyed to the City

with the intention of consulting her Stockbroker on the matter, but by

a curious Providential dispensation, the Motor Omnibus broke down just

opposite Jones' office, and his Brass Plate attracted the Sweet Lady's

attention!

He prepared the Estate Duty Account, the affidavit being delivered on the

31st July, 1914, and he is now Mrs. James Wardle's Second Husband.

* * * * *

Do as Jones did, but ignore Income Tax, and beware of Widows.

[Illustration: "Julius Jones was a poet."]

PROBLEM No. 12.

Julius Jones was a poet, and although he died prematurely on the 30th

June, 1914, his name will be remembered by posterity as the author of the

beautiful Hymn, of which the first line runs "Farewell, old buck, we part

to meet again!"

De Mortuis Nil Nisi Bona Being a Series of Problems in Executorship Law and Accounts · 第 17 / 30 题