PROBLEM No. 32.

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Mr. Nathaniel Soworthy, a great breeder of prize pigs, had the misfortune to be knocked down one day by his favourite Berkshire Boar, and his head was cut open on the corner of the pig-sty. Notwithstanding the fact that Mr. Soworthy prided himself exceedingly on the extreme cleanliness of his pig-sties, where, as he was often heard to say, he would be quite ready to eat his own dinner, he discovered on that lamentable occasion what must have been the sole surviving microbe on the premises which, entering his circulation, set up blood poisoning with the result that he passed away a few days later, viz., at 6 p.m. on the evening of the 31st January, 1914.

Mr. Soworthy was a man of many hobbies, and in addition to his prize pigs he possessed a unique collection of silver salt-cellars reputed to be one of the finest in the country. This was valued for Probate at £5,000, while the pigs were estimated to be worth £2,500.

In addition he died possessed of the following property:—

£5,000 India 3% quoted at 753/8-7/8.

10,000 Ordinary Shares of £1 each in the Improved Pork Pie Factory, Ltd., valued at 25/- per share.

£4,000 Mortgage at 41/2% on the farm known as "Little Watchem," interest payable 30th September and 31st March, paid to 30th September, 1913.

Cash in the house, £15.

Cash at the Bank £355 on Current Account and £2,000 on deposit at 3%, interest payable 30th June and 31st December.

£5,000 Policy in the Live Stock Breeders' Mutual Assurance Society, upon which the Bonus at the date of death amounted to £190.

Household Goods, Horses, and Motor Car, £3,500.

Implements of Husbandry, £150.

The Freehold Estate, comprising Mansion House, Park, and Home Farm known as "The Piggeries," valued at £15,000, subject to a Mortgage of £10,000 at 41/2%, interest payable 30th November and 31st May, paid to 30th November, 1913.

He was also life tenant of Real Property producing £3,000 per annum, in respect of which there was income accrued due but not received prior to death amounting to £900.

By his Will he left the following bequests:

£1,000 in trust to the President for the time being of the Royal Society for the Propagation and Improvement of Pigs, to be invested and the interest awarded annually in prizes for the best sucking pigs.

£100 to the Perennial Society of Whole Hoggers, of the local branch of which he was the esteemed and Honorary President; and

His famous White Sow, known as the "Soworthy Sow," to his lifelong friend the celebrated judge of pigs, Mr. Anthony Golightly Wackenbath.

The prize pigs were directed to be sold and realised £2,690. The collection of silver salt-cellars was bequeathed to the Victoria and Albert Museum on condition that it should be shown as a whole and named the Soworthy Collection. This bequest was accepted.

"His famous White Sow, known a...

"His famous White Sow, known as the 'Soworthy Sow.'"

The debts due at death amounted to £215, and the funeral expenses to £45.

Within a week of the funeral the famous Soworthy Sow died in giving birth to a fine litter of ten little pigs, two of which unfortunately pre-deceased their Mother. The result of this event had been awaited before sending the Sow to Mr. Wackenbath, who was thus deprived of this mark of the deceased gentleman's affection. The value of the Sow alive had been £50, but dead she was not worth more than £3 10s. 0d., while the litter, whose father was the same Berkshire Boar that had been the unwitting cause of Mr. Soworthy's death, were worth £2 a-piece.


Prepare the Estate Duty Account, the affidavit being brought in on the 31st March, 1914. Show the amount of duty and interest payable.

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