ACCUMULATIONS OF INTEREST, &c.

Dividends on the Stocks and Funds sold to the time of Sale, and of those unsold, including the last Dividend, as per Schedule B,

Interest on Bonds, Mortgages, and other Securities paid off to the day of payment, and of those outstanding to the date of this Account, as per Schedule C, .

120 II O

235 00

We do declare that the foregoing is a just and true account, and offer to pay the sum of £552, 14s 9d. for the duty, after the rate of £3 per cent. upon the sum of £18,424, 10s. 6d., being the whole of the said residue and moneys to which we are entitled and intend to retain for the use of James, John, and Benjamin Brown, and Mary Hall and Ellen Bignold, being brothers and sisters of the deceased. Dated this 20th day of July 1874.

HENRY SMITH, Executors.
JOHN COOMBS.

April 1. Balance brought down, 11,593 12 4 April 1. Cash advanced to Mr)

NOTE.-This sum of Consols remains in the same state of investment as at the death of Testator.

To year's dividend due in July on £8036, 10s. 9d. Consols..... £120 11

O

SCHEDULE D.

WILL CONTAINING BEQUEST TO EXECUTORS: LEASEHOLD HOUSE, HOUSEHOLD FURNITURE, AND A PECUNIARY LEGACY TO WIDOW: DEVISE AND BEQUEST OF FREEHOLD HOUSE, AND STOCK IN TRADE AND EFFECTS TO TRUSTEES upon trust TO SELL AND CONVERT INTO MONEY AND INVEST SAME, AND PAY INTEREST TO WIDOW FOR LIFE, SUBJECT TO PAYMENT OF SUMS TO CHILDREN ON THEIR ATTAINING TWENTY-ONE, WITH POWER TO ADVANCE A PORTION ON ACCOUNT DURING MINORITY. AT THE DEATH OF WIDOW THE TRUST FUND TO BE DIVIDED EQUALLY AMONGST CHILDREN.

THIS is the last Will and Testament of me, Henry Robinson, of St Andrew's Lane, Liverpool, General Merchant. I appoint my friends Richard Thompson and George Bruce executors and trustees of this my will, and bequeath unto each of them thirty pounds for the trouble they will have in executing the trusts of this my will; but in case one should decline to act, then the acting executor and trustee shall receive the whole sixty pounds. I be queath unto my dear wife, Ada Robinson, all that my leasehold house and premises wherein I now reside, known as "The Grange," Liverpool aforesaid, and also all my household furniture and effects therein for her own absolute use and benefit. And I also bequeath unto her the sum of one hundred pounds for mourning for herself

and children and to meet her immediate necessities. I give, devise, and bequeath unto the said Richard Thompson and George Bruce and the survivor of them, and the executors, administrators and assigns of such survivor (hereinafter designated "my trustees,") all my stock and utensils in trade, book-debts, and money secured to me in any manner, and all other, my property, estate and effects of every kind and description (except that hereinbefore specifically bequeathed to my said wife) upon trust that they shall as soon as conveniently may be, after my decease, sell and dispose of my said business and the freehold premises wherein I carry on the same, either by public auction or private contract, and for such reasonable price as they may deem it desirable to accept; and as to the premises, subject to such special or ordinary conditions and stipulations of sale as they may think or may be advised to be requisite ; and with regard to the purchase-money to be received for my stock and utensils in trade, my trustees shall have full power, and are hereby authorised to accept such part of the purchase-money as they may think fit-not being less than one half-in cash, and the balance by the purchaser's notes of hand payable at such dates not exceeding one year at the most, and in such proportions as my trustees may in their discretion think the circumstances of the case will warrant. And I direct them to invest the proceeds of my trust estate, after payment thereout of my just debts, funeral and testamentary expenses, and all liabilities upon my estate, upon mortgage of freehold property, or upon such other securities as trustees are by law authorised to invest trust money upon. And do and shall pay the annual interest and produce thereof unto my said wife for and during her natural life by half yearly payments or oftener, if mutually convenient, for the benefit of herself and for the maintenance and education of my infant children. AND I do hereby declare that, notwithstanding the directions herein before given as to the payment of the income of my trust estate to my said wife during her life, such child or children of mine as shall have attained the age of twenty-one years at the time of my decease shall be entitled to, and I do hereby direct my trustees to pay unto him, her, or them, the legacy or sum of five hundred pounds each out of my trust estate; and if any other of my children shall be minors at the time of my decease I will and direct my trustees to pay unto each, as he or she shall respectively attain the age of twenty-one years, the like sum of five hundred pounds each. AND from and after the decease of my said wife, then upon trust to divide the whole of my trust estate in equal shares and proportions between all my children, share and share alike as tenants in common. And to remove all doubt I do hereby declare that every child shall on attaining twenty-one years acquire a vested interest therein, subject to the life-interest of my said wife in the trust fund, so that in the event of death the share of any child dying shall be paid to such person or persons as he may by his will bequeath the same, or in the event of intestacy shall go to his next of kin. I expressly will and direct that with regard to sons my trustees may advance out of their pre

sumptive legacies of five hundred pounds any sum not exceeding two hundred pounds, and with regard to daughters any sum not exceeding one hundred pounds, towards apprenticing or having them taught or instructed in any art, trade, business, or accomplishment, and such sum or sums as may be so advanced shall be considered to be paid to them on account of their respective legacies. I hereby authorise and empower my trustees to carry on my business for such reasonable time as they may think fit, until they may have an opportunity of disposing of the same, without being responsible for any loss occasioned thereby or incidental thereto. I hereby declare that all sums of money paid to my said wife or to any female legatee under this my will who may be a married woman, shall be for her sole and separate use, free from and independent of the debts, control, or engagements of her husband, and so that her receipt alone shall be a valid discharge without his signature or consent. As witness my hand this second day of January, one thousand eight hundred and seventy-four. Signed by the testator as his last will, in the presence of us, who, in his presence, at his request, and in the presence of each other, all present at the same time, have hereunto set our names as witnesses. SAMUEL CANDY, Lord Street, Liverpool, Merchant. JACOB SELBY,

HENRY ROBINSON.

Auctioneer.

The several receipts are filled up, and the residuary account is prepared showing how the trust fund stood at the date of the account. At the death of the widow a second or supplemental account must be delivered analagous to the second account in the preceding example of the estate of Henry Brown.

REGISTER N. R.

No. I.

1874.

Folio 123.

AN ACCOUNT of the personal estate of Henry Robinson, late of St Andrew's Lane, Liverpool, General Merchant, who died on the second day of January one thousand eight hundred and seventy-four.

Names of the Executors,

with their Residence and

Profession.

Richard Thompson and George Bruce, both
Liverpool merchants.

Acting under Probate of Will granted by the Principal Registry of Her Majesty's Court of Probate on the eighth day of February 1874.