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to my last will and testament bearing date the -day of, 1918, viz.:

First. I hereby revoke that portion of my said last will and testament contained in paragraph fifth thereof bequeathing unto my niece RH ten shares of capital stock of the Company, and hereby give and

bequeath said shares of stock just mentioned unto my niece LR.

Second. B—— T

nominated and appointed as

executor of my last will and testament, having since departed this life, I hereby nominate and appoint ARas executor thereof in the place and stead of said BT

Third. In all respects other than herein set forth I hereby ratify and confirm my said last will and testament. In witness whereof, etc.

Note. A codicil must be signed by the testator and attested by witnesses in the same manner and with the same formalities as is required for an original will.

No. 5.

REPUBLICATION OF WILL BY CODICIL.

I, A— B—, of the city of, county of—————, state of, having heretofore executed my last will and testament dated the day of A. D. 1915, and having thereafter altered the same by a codicil dated the day of 1916, and which said will and codicil I thereafter revoked by my last will and testament executed the day of, 1917, do hereby republish, ratify and confirm my said last will and testament executed the of, 1915, and the codicil thereto dated the

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day

day

of

1916, as my last will and testament, hereby revok

ing all other wills and codicils by me made.

In witness whereof, etc.

Note. As to republication generally, see §§ 562-572. Republication of a revoked will or codicil can be accomplished only by re-execution thereof or by a codicil executed with all the formalities required for original wills, see §§ 563, 564. A codicil republishing a revoked will need not be attached to it, but must refer to and identify it, see §§ 566, 567. But, however, the will must be in existence so that it subsequently may be offered and proved. As to effect of republication on intervening codicils, see §§ 568, 569. Effect of republication, see §§ 570, 571. Defective execution of a will may be cured by a codicil duly executed, see § 572. A will revoked by operation of law, as that of a woman by reason of her subsequent marriage, may be republished by codicil, see § 566.

No. 6.

FUNERAL AND BURIAL DIRECTIONS.

(a) Place and manner of burial.
(b) Crémation.

(c) Erection of monument.

(d) Burial expenses generally.

(a) Place and manner of burial. I direct that my interment be according to my position and the circumstances of my estate at my death, and that my remains be placed in my burial plat in cemetery near the city of ——, in

the state of

(b) Cremation. I direct that my remains be cremated and that my ashes be deposited in the family vault in cemetery at, the expenses of the same to be a charge against my estate.

(c) Erection of monument. It is my desire that I be buried in my burial plat in the cemetery at, by the side of my deceased wife, and I direct my executor hereinafter named, as soon as the affairs of my estate will allow, to set aside the sum of two hundred dollars for the purpose of erecting in my memory a suitable mon

ument over my grave, the monument to be of similar design to that over the grave of my deceased wife.

(d) Burial expenses generally. I hereby direct that there be set apart from my estate the sum of two thousand dollars with which to purchase a burial lot in the cemetery near the city of, in the state of and that my remains be interred therein, and that the balance of said two thousand dollars remaining after the above expenses have been defrayed, shall be used to erect in my memory a suitable monument over my grave.

No. 7.

DIRECTIONS FOR PAYMENT OF DEBTS AND FUNERAL EXPENSES.

(a) Direction to pay debts, etc.

(b) Charging debts generally.

(c) Specific personalty charged with payment of debts.

(d) Specific realty charged with payment of debts.

(e) Mortgaged property exonerated from payment of mortgage or other debts.

General Note.-The estate of a decedent is liable for his debts, and the expenses of administration, whether or not he direct they be paid. At common law the husband was required to bury his deceased wife in a suitable manner, and to defray the necessary funeral expenses. This rule prevails in many of the states. Frequently a testator desires, not only to direct the payment of all debts and expenses, but to charge the same upon specific property. As to charges for the payment of debts and legacies generally, see §§ 782-812.

Unless otherwise directed in his will, the personal estate of a decedent is primarily liable for the payment of debts and expenses, see §§ 784, 785. Order in which the property of an estate is subject to payment of debts, etc., see §§ 784, 785. A direction that the debts be paid, as a general rule, charges the real as well as the personal estate, see §§ 786-790. As to marshaling of assets, see §§ 804, 805.

The physical character of the property is not controlling, since realty will be considered as personalty where the testator expressly directs that it be sold and converted into money, and personalty, also, may be converted into realty, see §§ 807-811. As to reconversion, see § 812. For forms as to conversion and reconversion, see, post, form No. 16. For forms as to charges for the payment of legacies, see, post, form No. 17.

(a) Direction to pay debts, etc. I direct that my just debts be first paid.

I direct that my just debts, funeral charges, and the expenses incurred in the administration of my estate, be first paid.

Note.-Effect of a general direction to pay debts, see §§ 786-790.

(b) Charging debts generally. I direct that my just debts, funeral charges and expenses of administration be first paid out of my personal estate, but if such personal estate be insufficient for such purposes, I expressly charge the payment of any deficiency upon any real estate I may own at my death and not herein specifically devised.

Note. See §§ 786-790.

(c) Specific personalty charged with payment of debts. I direct that my just debts and funeral charges be paid first out of the moneys I may have on deposit in banks at the time of my death, and if the same be insufficient for such purpose, I direct that my executor sell and dispose of all or so much of my stock holdings in the company as may be necessary and apply the proceeds thereof to payment of the deficiency.

farm in

county,

(d) Specific realty charged with payment of debts. I direct that my just debts and funeral charges be paid, and charge the payment thereof upon the real property, known as the hereinafter devised to my son R, R— to have the option of paying said debts and charges and taking said realty clear of encumbrance, in which event said R must, within four months after my will has been admitted to probate, notify my executor in writing of his intention so to do, and must pay said debts and charges within the period required by law and save my estate free therefrom; and in the event of said R's failure to so pay such debts and funeral

III Com. on Wills-54

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charges, then I direct that my executor sell said farm and, out of the proceeds, pay my said debts and funeral charges, any amount thereof remaining after making such payments to be distributed to R

I devise unto my son R that certain piece of real property known as the farm, situated in the county of, state of, and more particularly described as follows (describe property), subject to and charged with the payment of my just debts and funeral charges as and in the manner hereinbefore set forth.

Note. As to charges on lands specifically devised, see § 792. As to charges following the land, see § 803. As to whether charge is upon the property devised or upon the devisee, see § 800.

Effect of blending realty and personalty, see §§ 798, 799.

For form charging payment of legacies upon realty, see, post, form No. 17 (c) and (d).

(e) Mortgaged property exonerated from payment of mortgage or other debts. I direct that my just debts, funeral charges and expenses of administration, including my note of dollars, dated, to A- R—, secured by a mortgage on my lot at the northeast corner of and streets, in the city of, state of —, be paid out of my personal estate, the following property or so much thereof as may be necessary for the purpose to be applied to the payment of such debts, charges and expenses in the following order: Cash in bank or on hand, stock holdings in the -company, bonds of the company, and other personalty generally not herein specifically bequeathed, my executor to have the power to sell and convert any of such personalty into money as may be necessary to pay such debts. The real property covered by the aforesaid mortgage is, in so far as I can legally effect the same, exonerated from all liability for the pay

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