£18,000 31⁄2% India Stock valued for Probate at 947⁄8, realised 91.
Share in Ship valued at £4,000, realised £3,500.
Sundry Liabilities estimated for Probate at £8,000, were subsequently found to be £8,700. (This included £75 cost of bringing deceased's body from abroad.)
Stock-in-Trade valued at £10,250, realised £9,400.
£6,000 Mortgage Debentures valued at £7,500 were sold at par.
The opinion of Counsel was received in due course, and the Solicitor smiled.
By what amount was the Estate Duty increased or decreased? Ignore any adjustment in respect of Interest on Estate Duty.
