of legacy duty. In any case of this kind, the best thing for the Testator to do, is to destroy the security, inform the debtor of his having done so, and make no mention of it in his Will.

Another rule, which must be allowed to be an excellent one, and well deserving of the strongest recommendation, has been laid down in some works of a similar description to this; namely, that the Testator should leave very few debts. In the recommendation of this rule, the author heartily concurs, adding, however, his wish that it were a rule no less practicable in all cases, than those which he has placed before it.

In addition to what has been stated, of the direct advantages attending the making of a Will in due time, and in a proper manner, and the observing of the several directions herein given, with reference to the subject, a remark may be permitted, in closing this little work, on the benefits which may incidentally happen from

the same causes. The making of a Will, and the revising of it occasionally, as changes take place in the circumstances and family of the Testator, and the completing of the schedule of property, which is here very strongly recommended to be placed along with the Will, are calculated to engender in the mind of every man a regard for the interests of his family; a pride and satisfaction in having something to leave them; and a desire to possess more, or, at least, to preserve that which exists; either of which demand the habits of prudence, sobriety, and frugality. Few minds are so dull as to be utterly insensible of the pleasure which is afforded by the prospect of posthumous regard; and to be accounted hereafter as an affectionate husband and father, a considerate relation, and a sincere friend, is within the power of every man, by his making a proper disposal of his estate and effects in his last Will and Testament.

A WILL DISPOSING OF PERSONAL ESTATE ONLY AMONG THE WIFE AND CHILDREN, SUBJECT TO A FEW LEGACIES AND ANNUITIES.

THIS is the last Will and Testament of Thomas Brown, of South Audley Street, in the parish of Saint George, Hanover Square, in the county of Middlesex. I give and bequeath to each of my executors, hereafter named, one hundred pounds, for and on account of the trouble he may have in the execution of the trusts of this my Will.

I give to Jacob Williams, one of the clerks in my employment, the sum of one hundred pounds, and to Samuel Smith and Matthew Fuller, the two other clerks in my employment, the sum of fifty pounds each.

I give to my servant Jane Pitt, for the term of her natural life, an annuity of fifty pounds, clear of all taxes and deductions, the same to be paid to her quarterly, on the usual quarter days; and the first payment to be made on the first quarter day which shall happen after my de

cease.

I give, devise, and bequeath to my wife, Arabella Brown, the leasehold house in which I now reside, situate in South Audley Street, as aforesaid, for and during the whole of my estate, term, and

interest therein; and I also give and bequeath to my said wife, all the household furniture, plate, linen, china, glass, pictures, books, wine, and liquors in the said leasehold house, for her own absolute use and benefit.

I give and bequeath to my grandson, George Brown, the sum of five hundred pounds, to be paid to him on his attaining the age of twentyone years; and I direct my executors in the mean time to invest the said sum of five hundred pounds in the public funds, or on real security, and to pay and apply the dividends or interest arising therefrom, for and towards the support and education of my said grandson.

I give and bequeath to my executors the sum of one thousand pounds, 3 per cent Consolidated Bank Annuities, part of the same stock now standing in my name, upon trust, to pay the dividends thereof to my daughter, Mary Watson, for her life; and after her decease, to transfer the said stock to such of the children of the said Mary Watson as shall be then living, in equal shares and proportions, on their respectively attaining the age of twenty-one; or in case there shall be but one child of the said Mary Watson then living upon trust, to transfer the said stock to such only child, on his or her attaining the age of twenty-one; but if there shall be no

children or child of the said Mary Watson, living at her decease, then to transfer the said stock to such person as she shall, by Deed or Will, appoint; and, in default of appointment, to her executors or administrators.

I give and bequeath to my said executors, the sum of one thousand pounds 3 per cent. Consolidated Bank Annuities, being further part of the said stock standing in my name upon trust, to pay the dividends thereof to my daughter, Jane Walker, for her life, for her own sole and separate use, and free from the debts, control, or engagements of her present or any future husband, and her receipt for the same shall be a sufficient discharge for the same, notwithstanding her coverture; and after her decease, upon further trust to pay the dividends to her husband, Richard Walker, for his life; and after the decease of the survivor of the said Jane and Richard Walker, to pay or transfer the said stock unto and equally among their children at the age of twenty-one, or the issue of any who shall have died under twenty-one, leaving issue; such issue to take only their parents' share. And as to the residue of my personal estate whatsoever, and wheresoever, and of what kind soever, I give and bequeath the same as follows that is to say, I give and bequeath onethird part thereof to my said wife, and the re

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