Every Sportsman will admit that it is immoral to bet upon a certainty, and most business men will endorse the maxim that only fools speculate without inside information.

Now Mr. Hunter never gambled, but he was open, like most other men, to a sound speculation, and when he learned in his capacity of Clerk to a well-known Solicitor that Miss Rose Tulip had inherited a fortune of £60,000 odd, he naturally felt interested.

Many obstacles separated Mr. Hunter from the object of his choice, but he persevered, and on one particularly sunny afternoon he let loose a chance arrow with such well-directed aim that Miss Tulip's heart was forthwith pierced.

The Engagement caused some little flutter in the Dove Cot, and Lady Tulip, Miss Rose's widowed Mother, at once changed her Solicitors in spite of a promise on their part to decorate Mr. Hunter with the "Order of the Boot," a promise which was promptly converted into an accomplished fact.

Every effort was made to induce Miss Rose to reconsider her decision, but this only seemed to lead to further complications, for on the 14th July Mr. George Tulip announced his engagement to Mr. Hunter's only sister, Rebecca.

This was the last straw and the lamentations of the proud Tulip Family were only exceeded by the rejoicings of the Family Hunter.

The prospective Bridegrooms met and made all the necessary arrangements, and Mr. Hunter, who had had a legal training, drew up four simple Wills whereby each left to the Widow, or Widower, all the worldly goods of which he, or she, was possessed.

These documents were signed and witnessed, and four days later the double wedding was solemnized quietly at the Church of Saint Augustine.

After the ceremony Mr. and Mrs. Hunter and Mr. and Mrs. Tulip journeyed to Liverpool Street Station and caught the 2 o'clock train to Clacton, where the honeymoon was to be spent.

They arrived comfortably in time for tea, and Mr. Hunter insisted on treating the whole party to Winkles.

Now, whether it was the Winkles or whether it was the pins, is a matter upon which the two London Specialists who were called in failed to agree, but the fact remains that within a very short time of devouring the aforementioned delicacies, the whole party became alarmingly ill, and two days later Mr. Tulip and Mrs. Hunter died.

Mr. Tulip's Estate, which consisted entirely of Personalty, was valued for Probate at £8,420, and Mrs. Hunter's Estate, which consisted entirely of Realty, was valued at £72,422.

What Legacy and Succession Duty was payable on behalf of Mrs. Tulip, and by Mr. Hunter?