"Those whom I leave will thus receive,
A generous provision,
And when all's paid, they'll see I've made
A very just division."

The following lines were addressed by the Trustee to the Professional Accountant:—

You are a man, to Law and Figures bred,
I am a Layman, and I fear to tread
The unknown way.
You know the course Executors should take
To carry out their Trust, without mistake,
Without delay.

Give me then help to ascertain the rate
Of Duty payable on the Estate;
The Residue,
Which goes to Mrs. Huckett, and which may
Be challenged by her lawyer; and I'll pay
A fee to you.

PARTICULARS OF INVESTMENTS LEFT BY H. H. HUCKETT, Deceased.
Short Name of Investment. Full Name of Investment. Amount left by Deceased. Cum. Div Price at Date of Death
Bags Buenos Ayres Gt. Southern Rly. Ordinary Stock£60 Stock116-117
Coils Californian Oilfields Ordinary Shares40 Shares £1 each53⁄4-61⁄4
Can. Pacs. Canadian Pacific Rly. Common Stock100 Shares $100 each2331⁄2-2341⁄2 ($5=£1)
Berthas London, Brighton &South Coast£40 Stock Rly. Deferred Stock893⁄4-901⁄4
Lions J. Lyons &Co., Ltd., Ordinary Shares60 Shares £1 each65⁄16-69⁄16
Brazil Tracs.Brazil Traction Light and Power42 Shares $100 each89-90 ($5=£1)
KnackersHarrison, Barber &Co., Ltd.80 Shares £5 each11⁄2-2
BreadsAerated Bread Co., Ltd.20 Shares £1 each41⁄4-41⁄2
SarasGreat Central Rly. Deferred Stock£400 Stock141⁄4-141⁄2
Middies Midland Rly. Deferred Ordinary Stock£1,000 Stock701⁄2-71
TanksTanganyika Concessions20 Shares £1 each23⁄8-25⁄8
Claras Caledonian Rly. Deferred Converted Ordinary Stock£57 Stock181⁄4-181⁄2
Chinas Eastern Extension Telegraph Co. Ordinary Shares200 Shares £10 each 127⁄8-133⁄8
Megs Mexican Rly. 1st Preference Stock£90 Stock 136-137
VirginsVirginia New Funded Bonds10 Bonds $100 each84-86 ($5=£1)
Doras South Eastern Rly. Deferred Stock£40 Stock 583⁄4-59
Vestas Railway Investment Co. Deferred Stock£100 Stock 141⁄2-151⁄2
Matches Bryant &May, Ltd., Ordinary Shares10 Shares £1 each 7⁄8-11⁄8
Bones Wickens, Pease &Co. Ordinary Shares12 Shares £5 each3⁄4-11⁄4
Noras Great Northern Rly. Deferred Stock£80 Stock501⁄2-511⁄2

PROBLEM No. 37.

The late Mr. John Bunyon died in affluent circumstances after having, by the exercise of keen business instincts, overcome those obstacles which confront every great philanthropist who combines the cause of humanity with the desire to achieve wealth and fame.

In his early days he vended to a suffering but suspicious public, a commodity known as "Bunyon's Specific"; and it was his custom at this time to commence his nightly oration to his potential patients at the street corner with the words, "Ladies and Gentlemen, I have extracted corns from all the Crowned Heads of Europe."