قراءة كتاب De Mortuis Nil Nisi Bona Being a Series of Problems in Executorship Law and Accounts
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De Mortuis Nil Nisi Bona Being a Series of Problems in Executorship Law and Accounts
DE MORTUIS
NIL NISI
BONA:
BY
SPICER & PEGLER
ILLUSTRATED BY
E. T. REED
| BY THE SAME AUTHORS |
|
By SPICER and PEGLER. |
|
By ERNEST EVAN SPICER, F.C.A. |
|
By ERNEST C. PEGLER, F.C.A. |
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By RANKING, SPICER and PEGLER. |
|
By RANKING and SPICER. |
DE MORTUIS NIL NISI BONA
BEING A SERIES OF PROBLEMS IN EXECUTORSHIP
LAW AND ACCOUNTS
BY
SPICER & PEGLER
chartered accountants
60, Watling Street, London, E.C.
with a foreword in the latin tongue by
D. F. de l'HOSTE RANKING, M.A., LL.D.
ILLUSTRATED BY
E. T. REED
Price 5/- net.
London:
H. FOULKS LYNCH & CO.
9, Fenchurch Street, E.C.
1914
To
All Spinster Aunts and
Bachelor Uncles
who do their duty by
their Nephews and Nieces
in
Matters Testamentary
This Book is affectionately dedicated.
TRANSCRIBER'S NOTE
Three minor typographical errors were found and corrected, none affecting the sense of the text. The Foreword is in Latin. For the convenience of the reader it is repeated at the end of the file with an informal English translation added. A scanned image of a portion of the book's attractive cover is also preserved at the end of the document.
The drawings by E. T. Reed are linked to copies of higher resolution suitable for printing at 150ppi.
PREFACE.
No one can say that our Motives are unworthy, for our object is to instruct. But there are some who may object to our Methods, and it is to such that we offer, not an apology, but an explanation.
A very large section of the Public cling to the belief that Law must be as dry as Dust, and Accounting as tedious as the Treadmill.
The truth is, it is not the Practice of Law or of Accounting that is uninteresting, but rather is it the Theory which is often rendered so by Teachers whom Providence never ordained to teach.
If, therefore, the employment of unorthodox methods helps to interest the Student in his subject, and to stimulate him to further effort, any apology would be out of place.
ERNEST EVAN SPICER.
ERNEST C. PEGLER.
60, Watling Street,
London, E.C.
January, 1914.
Foreword.
By D. F. de l'Hoste Ranking, M.A., LL.D.
De mortuo illo quid dicam? "Nilnisi bonum" ut aiunt.
Sed quid si nil boni fecit? De bonis licet loqui.
At si nulla bona reliquit? De eo tacere decet: si neque bonum fecit nec bona acquisivit nil valet.
Sed si bona reliquit in sermonem hominum semper venit; vitia operta sunt; pecuniam fecit, illa quidem "non olet." Quem heredem instituit? Extraneis haec omnia livori proxima videntur. Te autem si tu aut cognatione aut affinitate propinquus exspectatio tenet. An mea interest? Si sic habet, quanti? Suave est ex magno tollere acervo; ejus pecunia quid non facere possim?
Siste, amice; aliquantulum cogita; supersunt multi cognati; fieri potest ut aut cum aliis bona partire debeas, aut exheredatus sis.
Gerrae! Sine dubio testamentum fecit: et cum ratione constat me alicuius rei legatarium esse. Nemo enim magis eum fovit; alii omnes cognati asseclae; solus eum amavi.
Insipiens, inter os et offam multa intervenire possunt. Audi de gente Fulvia fabellam: de multis mutato nomine narratur.
(In scena est coenatio Georgii Fusci, argentariorum interpretis. Fuscus, bene coenatus, alterum cyathum Falerni sorbillat. Accurrit uxor, commota; in manu litteras resignatas tenet).
U. Georgi!
F. Quid tibi nunc est? Num quid novi est?
U. Amita mea Maria decessit!
F. Bene! nunquam postea illud vile Sabinum necesse erit obsorbere: magnum est solatium.
U. At tu Georgi semper id laudasti!
F. Et tu simul filiaeque semper miratae estis Persicam illam detestabilem et psittacum dissonum, et laudibus extulistis: pretium fuit vetulae placere.
U. Esto: illa vero suavia erant. At hic mihi litterae a cognitore ejus Semaureo allatae: dicit se hodie vesperi te conventurum.
F. Demiror si testamentum fecit! Sin minus omnia ad te perveniunt, tu heres ex asse; cognati alii desunt.
U. Est quidem mariti nepos iste.
F. Nullus: tu sola heres: si intestata omnia ad te.
U. Tabulas vere fecit: cognitor scribit se te conventurum quia testamentum ad rem tuam maxime pertinet.
F. Mihi crede igitur! Aliquid magni tibi legavit: haud verisimile illam quidquam juveni Albo legasse: nunquam iliam observavit; homo nil est nisi pictor ignotus aut aliquid simile: uxorem quoque duxit quamdam inopem, et eis saepe amita tua subvenire debuit.
U. Fores pulsantur: advenit cognitor!
F. Dic famulae ut alteram cyathum ponat.
(Ingreditur Dominus Semaureus.)
Quid agis vir doctissime? Mea uxor dixit te venturum; nonne ob testamentum amitae ejus?
S. Sic res habet, Fusce; venio ad te quod hoc res tua maxime refert; et scio te onus