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"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 41⁄2½ 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.

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 31⁄2% Stock at 92, and Furniture valued at £500. By his Will he left:

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:—