Household Furniture £350.

£1,500 Loan at 5% per annum. The Interest had been received up to 31st December, 1913.

Sundry Debts due to Testator, £346.

Sundry Debts due by Testator, £550.

Funeral Expenses, £42.

Mr. Wardle had for many years left his affairs entirely in the hands of his Solicitor, but Mrs. Wardle, who was Sole Executrix, thought—and very properly too—that the combination of a Solicitor and a Professional Accountant was to be preferred. She therefore journeyed to the City with the intention of consulting her Stockbroker on the matter, but by a curious Providential dispensation, the Motor Omnibus broke down just opposite Jones' office, and his Brass Plate attracted the Sweet Lady's attention!

He prepared the Estate Duty Account, the affidavit being delivered on the 31st July, 1914, and he is now Mrs. James Wardle's Second Husband.


Do as Jones did, but ignore Income Tax, and beware of Widows.