Mr. James Hotchkiss died in the autumn of age on the morning of his 93rd birthday.

During his protracted life he had always surrounded himself with every comfort, and was reputed to be an exceedingly rich man.

No wonder then that his death should occasion an unparalleled outburst of grief and hatbands on the part of his weeping relatives.

After the funeral, the chief mourners met in the library and the Family Solicitor, with a glass of wine within easy reach, read out the last Will and Testament of James Hotchkiss Deceased.

This interesting document brought a ray of comfort to bleeding hearts, for several substantial Legacies were mentioned, all free of duty, and two at least of the prospective Legatees were observed to make rapid calculations on the left shirt cuff.

To Sophia Hotchkiss ("my own dear Wife") the deceased left his Horses, Carriages, Motor Car, Household Furniture, Pictures, including the Landscape by Earp, Linen, Plate, Glass, &c., absolutely.

To George Proudfoot ("my dear sister's only son") the deceased left his HornÈd Cattle, i.e., Cows, and £20,000.

To Rachel and Joyce Proudfoot ("my sister's little girls"), the deceased bequeathed £10,000 each. The Misses Proudfeet were aged 32 and 27 respectively.

To Richard, William and Algernon Hotchkiss ("my never-to-be-forgotten brother's sons") the deceased left £20,000 each, and to John Willett ("my faithful valet"), £2,000.

The Residue of the Estate was bequeathed absolutely to the Widow.

The Executors lost no time in having the Property valued and the debts due by the deceased at his death, ascertained, and their efforts disclosed "a very lamentable state of affairs," at least, such was the opinion expressed by the Reverend Stephen Collins who had called to comfort the Widow in her affliction.

The Horses, Carriages, Motor Car, &c., including the Landscape by Earp, were valued at £2,000; the HornÈd Cattle, i.e., the Cows, were put down at £400, and the rest of the Property at £40,893 16s 0d.

The Debts due by the deceased amounted to £1,720 0s. 0d., and the Funeral Expenses to £339 7s. 0d. These latter were considered unreasonable by the Inland Revenue Authorities, and in spite of several very eloquent appeals addressed to them by the Executors, including a touching letter from the Reverend Stephen Collins dealing with the blameless life of the deceased, the amount allowed was fixed at £33 16s. 0d.

The Testamentary Expenses, exclusive of Estate Duty, amounted to £186 13s. 0d.

What amount was eventually received by each Legatee?