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 3-1/2% Stock at 92, and Furniture valued at 500. By his Will he left:

(a) India Stock and the Furniture to his Widow, free of Duty.

(b) 6,000 to his Widow.

(c) 12,000 and the Residue of his Estate to his only Son.

(d) 12,000 to his Brother.

(e) 500 to his only Daughter.

Draw up a Statement showing the amount each beneficiary under Mr.

Jollybuck's Will is ent.i.tled 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:--

GENEALOGICAL TREE OF THE GUBBINS FAMILY

George Gubbins _____________________

___________________

George John Charles Oscar

John George Oscar Charles

____________

_____________

George John Charles Rose Violet Daisy Poppy

Now John Gubbins, the grandson of George Gubbins, founder of the Gubbins Family, married Elizabeth Greatheart, on Christmas-Day, and on the anniversary of their wedding day little George Gubbins first saw the light. But little George knew not his father, for John Gubbins died when George was but two months old.

In his Will John Gubbins appointed his Cousin, George Gubbins, to be his executor, and thus it was that George Gubbins was brought into close touch with the Widow Gubbins.

Friendship ripened into love and resulted in Mrs. John Gubbins becoming Mrs. George Gubbins. In due course Mrs. George Gubbins presented her husband with a little boy, who was christened John after his first cousin once removed.

Little John grew in grace and played very prettily with little George Gubbins, who was his stepbrother and second cousin rolled into one, and altogether it was a very happy little party, until one day little John's Father, George Gubbins, was knocked down by a Steam Roller just in front of his own house, and was rolled into his own gravel drive.

Now the Steam Roller belonged to a Company, of which Oscar Gubbins, son of Charles Gubbins and grandson of George Gubbins the Founder of the Family, was a Director.

Hearing of the accident he hastened to comfort the Widow in her affliction, and succeeded so well that after a decent interval had elapsed Mrs. George Gubbins became Mrs. Oscar Gubbins.

A child was born two years later, three months prior to the death of Oscar Gubbins, the Father. The little boy was christened Charles, and after the funeral of Oscar Gubbins, Mrs. Gubbins took her three little boys, George, John and Charles, to Ventnor, in the Isle of Wight, for a change of air.

It was in the lounge of the Sea View Hotel at Ventnor that Mrs. Gubbins met Mr. Charles Gubbins, first cousin to her three late husbands.

Now Mr. Gubbins had ofttimes heard of the much-weeded Widow, but when he saw her for the first time with the naked eye, he realised what happy men John, George and Oscar Gubbins must have been.

[Ill.u.s.tration: "When Mr. Charles Gubbins saw her for the first time with the naked eye, he realised what happy men John, George and Oscar Gubbins must have been."]

And when Mrs. Gubbins first saw Mr. Charles Gubbins she thought how empty widowhood really was, and what fine men were the Grandsons of George Gubbins, Founder of the Gubbins Family.

Such feelings were not to be denied, and after three months of courtship Mr. Charles Gubbins and Mrs. Oscar Gubbins were declared man and wife by the Rev. Stephen Collins.

For 10 years Mr. and Mrs. Charles Gubbins lived together as happily as a married couple could, and four beautiful daughters, Rose, Violet, Daisy and Poppy were born to them.

And then Mrs. Gubbins died intestate leaving Personal Property valued for Probate at 12,000, and Real Property valued at 8,000.

How was this divided?

PROBLEM No. 11.

Some people say there is no romance in business and that a Bra.s.s Plate never brings Clients. Don't you believe that for one moment. Why, Jones owed all his misfortunes in life to a Bra.s.s Plate and a Motor 'Bus! It happened as follows:--

Mrs. James Wardle's Husband died on the 30th April, 1914. He was always called Mrs. Wardle's Husband, and he very properly left her his entire fortune, which, at his death, consisted of the following property:--

Freehold Property valued at 6,500, subject to a Mortgage of 4,500 at 5% per annum. The Interest was paid up to the 31st March, 1914.

3,500 Local Loans 3% Stock quoted at 86-88.

2,750 2-3/4% Annuities quoted at 77-8.

2,000 Caledonian Railway Consolidated 4% Stock quoted at 98-100 c.u.m. div.

800 3% Bradford Corporation Stock quoted at 95-1/2-96-5/8 c.u.m.

div.

Life Policies and Bonuses 1,575.