Colonel Filbert, stepson to the late Sir Hazel Knut, paid a brief visit to the Brazils, and died on the voyage home on the 1st January, 1914.

He left a considerable Estate, and bequeathed many useful Legacies, all free of Duty, to deserving Relations and Friends. One of the provisions in his Will was to the effect that a sum of £5,300 should be placed on Deposit at the Bank to be paid over by instalments at regular intervals to his two Executors, John Bunting and Nathaniel Whittel, and was to be regarded by them as a Salary for their services.

Each was to receive a Starting Salary at the rate of £500 per annum, but whereas John Bunting's Salary was to be increased by £100 per annum, Nathaniel Whittel's Salary was to be increased by £25 half-yearly.

As soon as the £5,300 was exhausted the Salaries were to cease, and in the meanwhile the Interest on the Deposit was to be paid over to the General Estate.

The Salaries were to be drawn half-yearly, the first to be payable exactly six months from the date of Colonel Filbert's death.

Write up a Cash Account, showing how the Legacy of £5,300 was divided between the Executors.