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Les diagrammes suivants iliustrant la mAthode. 1 2 3 1 2 3 4 5 6 :^Wi*^T.'' I it. hi - (•if ■ 4.' ^# Pt^ ' .i«« ■f if *•■ *t y. :# ^^ -«*-. *-J .1? *^ •^^■•l F*l-„a^«|,|' F!* ittprow 98tt if te^^ i>- .*^*- IMradrtiu Re . ELLARli jfeuSTS. CASE O .'•*i ^^ : • A- 1 '■'^: t 4 THEODOBB i "X:^ u ton Avrsiavspot^ !l^±*i f '0. and Between ROBERT DICKISHON AND GEORGE TURNER, Plaintiffa, AND MARY ELLARD, JAMES ELLARU, ANNIE ELLARD, 8IDNEY EIXARl). ADA ELLARJ>, REUBEN ELLARD, (Hpellanta) JAMES WILTON, HARVEY AND ESTHER HARVEY, Lis wife, ( rctipoudeutb ) Defeudiinh. STATEMENT 10 80 James Ellard late of the City of New WeHtminster, daneaHed, departed this life on or about the 10th day of January, A. D. 187H. having first duly made and exet-iited his last Will and Testament, dated the 26th day of June, A. D. 1873, and with two(' to a snm equal to one fourth of the profits of aaid buaiuesa y«Mrly. ' j:«| 40 • wm-c*- '"-^^'f^v^mmmiammmi.. 01 ' mt I iflw •» I . ' m^f^' VJr:. •••••1 «. .I(WMK.,>,.,, ,„^, i U Oi^K *,..» '■'-• — ■ ;-ii , .'tf/ fsrtv **«. '«Ju. ;^» .o-»aU.: .maI.; ,. ..i;o..m- ^ia« Je. «,tj /ma li-innstj i' 10 C)n tiin 20tli Nov.'mbnr, IMHr», the Hoik. ruble Mr. Justice' CVphhr mndp n iJocreo cliHcliiir({iiiK tliH Hitid Uobert Di(^kins >n and (i ■urn*' rurnnr as hucIi ExcMitorii and TruHteBa upon paHHin^ Hiid takini; certnin accounts aiiear '.i tlie JWreP itsflf wlueli is |irintt' heroin. In and by naid Decree of the llespniidpnt Jamet* Wilton Harv»»y wan appointed Receiver and Manati^cr of the biiHinoHH (if I Im ToHtator which he in hin life time carried on under the name, ntyle and firm t)f Ellnnl \ Co. On the 14th (hiy of July. A. D. 18H7. the Knll Court granted s|)ecial leave to the Ap|>ellantH to ap|)eal from the said Decree. On the 25th day « f July, A. D. 1HK7. the naid Appeal waH heard and the Full Court amended and vfied the naid Decree in certain particulars and inter (ilia ordered that new Trustees may be ap|>ointed of the Testator's Will and thereui)on the app«)iutment of the Respondent, James Wilbm Harvc - mh Receiver should cease. Ou the 4th day of August 1889 au order was made by the Houuruble Mr. Justice 20 Crease declaring that said James Wiltun Harvey is entitled to draw for his services as manager of the Estate o] said deceaseil a .sum equ.il to cue fourth of the gross profits of said business and that said James Wilton Harvey shall be untitled to pay himself out of the said business a sum equal to one fourth of the gross returns or profits of said bus- iness from the death of said James Eilard. Ou the 8th of February 1888 an order was made by the Honorable .Mr Justice Crease appointing Thomas Cunningham and William Archibald Duncan trustees of the will of James Ellard dec ased in in place of George Turret and Robert Dickson who were dis- charged by order of 2()tli November 1885 and directing a referrence to the registrar to ^q ascertain .what amount is due to said James Wilton Harvey in respect of his one fourth share of the gross profits of said business as mentioned in the order of 4th August 1887. The registar appointed Mr. Alfred Smither to take the accounts and all motion to confirm Mr. Smithur's report to the registrar The Honorable Mr. Justice Crease order, ed that the sum of 15.842.24 be paid to said James Wilton Harvey whereas the said James Wilton Harvey is largely indebted to^the said estate. This application is for leave to appeal against the said ordeis and that the .same and all proceedings thereunder may be set aside. "f^ if « '■ •> >. ■-1. '' r. r I t' ft V ', ; .1 •, t. ••' • I 1. .»-» » 1, . > '••> J* i» n- ' ' f IP*: I This is the last Will aiul I'cstanvnt of nir. James l^llanl. of New Westminster, Mritish ('()liiml)ia, I )(>miiii<»n of Canad.i. iradj-r. I liereh) revoke all former and other Wills, and declan this to !»<• \m last Will and restameiit, I ^ive devise and l)e<|ueath muo Henry I'illiott and Wain r Ulaikie, both of \rw W Cstminsti-r, their heirs I'*.\e(iitors and administrators, all ^^^\ . ' ami personal prciierty \vhatsoe\cr and whosoever situate upon trust in the first place lo sell all my personal and coincrt the same into mone\ and to stand possessed ( . die mone' ^ to arise liom such sale and conNcrsion .uid it an\ ivi'.dy mon("\ of which I n' .) die pos.sessed, upon trust to pa\ all in\ just debts, funeral and Testament ir) expenses, and sulijert thereto to in\-esi the said moneys upon (lovtTnment or real securiti(;s in th*- province of Uritish Columhia, or elsewhere, or ;;i the purchase of the stock or fulK paid up sii.ires of an\ chartered or incorporated Company pa\ iii},^ a dividend with power to m\ said trustees, or the surxixor of them to alter, vary or transj)ose the s.mie huuis or securities, lor other hinds or s luriiies, ot the sami or a like nature, a\u\ I declare it to lie my Will, ill, it my said Irustee or Trustees shall out of the income to arise from the said Trust finuK. pay to m\ wile T.mma, so lonjjj as she shall re- main unmarried the sum of two hundred .uul fort\ dollars a \far and in case the income to arise from my saiil person, il estate shall he insuftu ient for l!iat jjurpose, then 1 direct that thi- deficiency shall he in.ide up out of tin income of m\ re.il estate, .md upon further trust to pay and ap|)l\ the rem.iinder of the iiKome of mv s.iid real and person. d estati- unto m\ children, livini; at the lim<' of m\ deceas( or horn in dui- time afterwards shari' and share aliki-. and .ifter lh<' death i r second marriaijv of m\ saiti wife to pa\ the principal of the trust monies lo ni\ ehildreii in like shares, as, and when the\ shall se\erally ,ittain the a;^e of twi'nt\-one \ ears, or marr\ \\hichev(.;r shall first happen, and I direct in\ Trustees or Trustee after the lUath or second marriage of m\ said wifi- or durinjj^ her lite after provid- ing for the due .uul punctual pa\inent of the hereinbefore mentioned sum of two hundred and fori) dollars in their iliscretion to |)a\ an\ jiari of the principal or income of the share of anv of m\ s.iid children in or toward the maintenance and educatins"; of such child until he or she attain the- aj,,H' of iweiiix -oiu? \f,irsor marry, whiche\-er shall happen, .uul as to my real estate subject .is afonsaid I direct that the same shall be dividt'd between ail my cl:ildren in such |)r or Trustee durins^ the minorit) of my chiKlnMi t(^ lease- all or an\ i)art ot my said real estate for any term of \ cars, not (•xceediu'; tne years, in possession on such terms and conditions as to my Trustc-es or 'IVustee shall in their discretion think advisable, and 1 (ieclan; that the said Trustees or Trustt^e hereinbefort; named or either of them, or an\ trustee or trustees to 1)<.' appoined as hereinafter is mentioned shall di<' or be absent trom this i'ro\inic for more than twelve calendar months at one time or be desirous oi being dischar_L(ed from, or becomiii}^ inca|)ablc to act in the trusts ot this m\ Will, then it shall be lawful for the survivinj.^ or contiluini.^; trustees for the time (ami for this ])urpose an\' re- tirinif trustee shall be lonsidered a continuin*.;- trustiH') or for the b-xecutors or administra- tors the last sur\ i\in_sj; or continuing trustt^e shall ap|)oint an\ other person or persons to be trustee or trustees in the place of the trustee or trustees so iKing or being absent Irom the Colon\ , or ilesiring to be discharged or becoming incapable; to act as aforesaid, and upon e\-er\ such ap])ointmeni th,' said trust premises shall be conve\ed so that the same ma\ become vestetl in the new trustees jointlx with the survi\-ing or continuing trustee or solel\ as the case ma\ be. .And I declare that the trustees or trustee of this, my Will, shall be chargeable onl\ with such monies as the\ shall resjK'ctivelv actually receive and shall not be answerable, the one tor the other ->f them, or lor an\ banker, l)r()ker or other person in whose hands an\ ot the trusts monies shall be placed, nor tor the unsufficieiicy ot any stocks tunds or st'curities nor tor tlu' in\()luntar\ losses, antl that the said trustees shall reimburse themselves or himself out of aiu mollies which ma\ come to them or his hands undi-r the; trust atoresaid all ci)sts, charges ami expenses which he or the\ ina\ incur or be [)ut unto in or about the execution oflh<' atoresaid trusts or an\ of them, and 1 appoint llt'iir) I'lliott, anil Walter Hl.ickie, I'.xecutors of this Will and guardians of my children. In witm-ss whertot I have hereunto set in\ hand .u Victoria, British Columbia, this twent\-sixth da\ of June. .A. D.. 1S7V .Signed i)\ the testator in our presence, who in iiis presi'nce and in tlu- |)resence oi each otlier all being present at the same tinu' have hereunto set our hands at witnc^sses. "ROHl'.KT JACKSON." Victoria, \. I. • THO.S, II. WILLIAMS." W I. •JAMKS 1:1. LARD." M to .iioan >of^^ J »>''^ ^ '^ ) I "C." This is the pa|KTvvritiiitr markt'd "C. " referred to in the affidavit of Alfred Sniithi.Ts, sworn before me this :?4th day of June, A. 1). 18S9. W. NORMAN HOLi:. I. )anies I'.llard, hereby revoke the ap|)()intnient of James Cunninjrham as one of my l'!\ecutors, which appointment was made in the Codicil to my last Will, and 1 herebv ap point Robert Dickinson as one of my Executors in his stead. My Hxecutors being C.eorge Turner, of N(;w Westminster, Hngineer; and Robert Dickinson, of New Westminster, ol Legislative Assembly: ami whenever said Jamt-s Cunningham's name occurs in said Codi- cil the name Robert Dickinson is to lie dcemcil insertetl in his stead, in
*.,. w ■-■i-'^ • ' i... ' rt« . * /<"».•.♦'?'•'>' , • • ; - t, r Jul - , . 4 M ' ■ 1-1 .,i.O^.,- "'',' •'/•■^•^ ' - '■• •T ::if r:..u |-:..uv .- . .:%-,):<. ;'..ii!v' };j>.'?-'j.« VVhcreas I have- for sometime past carrird on the business of a draper and j^^iieral dry-^oods merchant at my one ston? siinate at CoUiml)ia Street. New \\'(!stminst«'r, and whereas 1 am ilesirous that the said business should be carr-ieil ou after my decease ior the benefit of my wife and children, father aiui mothe-r, in mannir hereinafter mentioned. Now. therefore. I do hereby give and be(|ueath my said business as a draper and general dry-}.;oodt merchant, and all my interest tlnrein. and all stock and effects now or hereaftt-r to be emi)loyed therein, and all moneys .iuA debts which shall be duf and owing to me at the time of m\ decease for and on arcoiiiit of the; said business or connecttil with the carrying on of the said busin(-ss. unto the said James Cunningham and deorge 1 urner, their executors or administrators, upon trust. That the said business shall be carricil on as herett)fore under the title of James Pollard ami Company, upon trust, to receive the [Tofits thereof and in the first place pa\ thereout to my brother-in-law, James Harvey, m t-onsideration of his managing on said business, and in further considenuion ot he and his wife miiuling m\ children and his wiff acting as housekeeper for them as hitherto, in lieu of salarv. a sum e(iual to oiu--fourth of said profits yearly and every year while he so continue to act as manager of said business, but in case he refuses, neglects or tleclint^s so to do. or in case he and his wife do not mind m\ chiKlrcn, or she neglect to act for ihem during minorit\ as housekeeper as hitherto. I'pon trust to emplo) si.me propiT and suitable person to manage saiil busimss and pa\ him such salary proportionate to the |)rofits, but in no case exceeding one-si\ttl as to such trustees shall seem meet, aiul in case said lames liar\ev shall at the time of his d proportional I \ rcducfd, and I hcrcl)\ dc( l.irc it to Ix- in\ will that in case said jaiiifs nar\<'\ shall ccas«.-. refuse, iicLdcct, or r licnelit under this (."odicil. And I do hcrel.) declare and direct that the said lames CimninLfham and (icor^c Turnri-. their heirs, exe- cutors and administrators shall from and .iKir im decease stand and ')(■ possessed ol and interested ill m\ saihe or the\ -,liall attain that ai^c it sons or maii'v it" danehters which ■^hail tu-si ha])pen if da iLihters so as such mai-ri,iL(e Ix- had with the con- sent and ap|'roi>ation of said |,imes Cunningham .md < leort^c Turner, or respecti\a- shares of such of them in said Inisiness as sliali attain the .i^e of iwent\ -one years it a son o^ l\\en'.\ -one \ ears or da\ ot marria<4;e, .Said share sh.ijl not lie paid till aft' i' the e\pirin;_; ot one \car trom da\- ol marriage, same to l)e tor the sole and sep.irate us-- of such child, it a daui^diter tree trom the dehis ■ md control of her then husiiand, or an\ t.iture Jiuslian notice of withdrawl to said James Cunnmi^diam ,md ( icop^e Turner, hut ,ilwa\s pro\id( d such notice cauMot he L;i\-en h\- aii\ son till lie attains the .I'^j^i' of tuc ;u\ one \e,irs. .\uA 1 desire that in case an_\ one or more ot m\ said children shall die imder the ai^e of t\veiu\ one \ ears, it a son or hetore da\ ot iiiarriaj^c it a daughter or shall m.u-r\ without such consent as atoresaid. then as we]] as t!ie ori|;inal proportion or portions. pro\ ided lor each such child so d\ ini; .is e\-er\ other ])ortion wliich he. she or the\ shall h\ \irtue of this ( odicil .nid said Will have taken h\ way ot survivor- shi|) or accruer of and in the saiil husiness shall trom time to time ai'crue an' helone, and he in trust tot ihe others or other of said i hiidren in e(iual sh.u-es. ami shall hei-om<' \ested in and paxahle or tr.mster.ihle to m\ s,ild children as and when their original p.trtion or portions hecome \ esied ,md|)a\ahle as .ijoresaiil, and with the respect to the profits o! the said luislness suhject as afores.iid upon irusts to iiuesi the halaiice tliereot in huildno- two uood suhstantial hrick b.ouses upon the plot of i^round adjoining; nn new shop, Columliia .Street, \ew Westminster when the protils sh.ill .unount to a sufficient sum to huild same. And 1 declare it to hi> m\ Will that such of m\ sons as wish to enter said husiness shall he taken into same u])on attaining; the aj^c of sixteen \ cars, and such son so learninn the husi- n i^u\ >'.f.-Hu.j'\ i ;k''. "» H « i\ i i. Si .,.» i • •(Iiic.ition ot ni\ said < hildn d until if sons ihc\ shall attain tin- at^*' <>f twcntv (nir \cars, or it ilaii^ditcrs shall attain the a^r ol tvvcntN -om \cars provided dial tlicx have not married without coi'scnl of in\ said I-.\( < mors, or enetit tree Irom the dehts and ( (introl ot an\ hushand she ma\ then or thereatter ha\c. Provided ,ilwa\s it shall \n- lawlul tor ni\ said |-,Neculors at an\ time durin<,,f the minoriiN ot m\ said sons to dispose ot the sh u'e or shares, portion or portion^- of such ot m\ said sons, not cm fedine one-third ot his other share or shares, in or tor the placinj.^ of him or them in an\ protessional husiiu ss or em|)lo\m(nt or lor his or their instruction therein orotlvruise tor his Ix-netit or .id\ancement in ihi- world, and 1 .lechire that the share or sh.nns of such ot m\ children is ma\ dii- hetore same In comes paxahle to him. her or th<-m imder the jirov isions of this Todicil, or ma\ ix- torteited as atoresaid. shall l)e di\ ideil share and share alike .uiioii^ nu sur\ i\ine children, and I diri'i t m\ said I',.\ecu- tors. lames ( "umiin^h.un an\ the trusts aforesaitl ami the person or persons so r- > % ■wmi^^nrr' i .'i . I •" r \ I k ! I .1 :* I • ' ■ ■i ( I)ayinj,' such money or moneys shall not I.. ol.li,!^r,.(I t<.sf • 'l.P>»! '. t \ 'J ■- t' '; ' . i ] I r 1 < ' ' i' \ •> ■■»■'. ! ,,').': >-J-.' '.jj« i...'i nj- .* r.. . ■ tJ •) ' " ■-J ■■: liH' ?v%..>v-,^ ;.«:: .) In:' •', T.."^ 1 >t [ . J", r 1,;, 1 l;.l- -I :-j i- iff 'm' ^ : Lni; r t ' 1 : .'■ '■■■.■: ' ' '. r ; .' , J .. -11 ^ U, \'':' ■ ■■ t ... ;; ■, s? '. ■ ' J; .:-;3h' ..:: >; 'i..- f;,..: .Vl' : m:v") -..,-.v* ' '>■., hi-;. 'ithjitj f'vf '.-l;^ -•f ;' ! ;i'» }i:r«;.'''i. •A !l' 'i .1. »•» ?r;i^'v:'-'i; .•f\ & . ( . •' t ' t .• • ; ' ; ' ■ ' . .tA h ■ ^■nt; • f ! • ■ I . f, . ,• ^ - t Lru. 3u tiK ^itpvcmc OTcitvt of ^viitoh (toUtmlna. In the miittcr of the trusts ol the Will ol jann s MHard, latf ol tin- ("il\ <>t \»vv Wcsiiniii stcr. tlcccasfd, ami in ihc matter <»r tin irustcc .\< t ol 1S50. I'pon htariiij^ Mr. Mole of coiiiiscl for (icorj^^f riirncr and Kolurt I >i(kiiison. tin • •xcciitors and triistfts umlcr the Will of the late |. lines {"".Hard, Mr. l-^licrts of (oimsrl f(ir Mr. .\. j. McColl. the (iuardiaii ad litan wi Mar\ [".Hard, |,iincs Idlard. .\nii .Maria Idlard, .Sydiu\ I'.llanl, Ada i'.llard. and Kiilu-n l.llard, the {hildrcii ol llic said James I'.llard. and Ml. ('orl)ould (»l couiisej lor James Willmi ||,ir\e\ and l.stlier llar\(\ his wile, and ii|ion reading the |)etilioi"i ol the said ( ieor}.4e I urner and K'lliert I )ii kinson filed the jolh da\ <»f \over. 1SS5. Ihis Court doth declare that the trusts of the Will and Codicils thereof of the late James |-".llard, the testator in the Petition named ouejht to he perfornucl and carried into execution suhject to this de( Tee, and doth order and de( ree the same ai'cordinLjK and doth onKr th.it the s.iid ( feor}.fe lurner and Koheri I )ickinson lie disc hari^^ed Imm the duties im|)osed upon them as executors and trustees under the Will and Codicil thereto ol the late lames iClIard deceased upon pa.s.singand havint^ t.iken and maile the lollowin^ accoinvs and en(|iiiries, that is to sa\ : 1. An iHcount ot the |)ersonal estate not specificalK l)ei|uerithed ol the said James Idlard the testator in the |)etition named lome to the hands of the saiil (ieort^t Turner and Robert I )ickinson the I'lxeciitors of his said Will and Codii il or any or either of thi-m or to the hands of aii\ other |»ers()n or persons hy the onler or lor the use ot the said I'.xe- cutors or eith«-r of them ami especially with re^Mrd to the husiness carried on h) them un- di-r said Will ami L'odicil at \e\v Westminster uiuler the n.ime and st\le ot ICllard and Companv, and all receipts, dishursemt nts, outlax ex|ienditure, I;>ss and profits, and all |)rotits and losses arising therefrom or (onnectev. therewith. 2. An account of the Testator's fimrral expenses. 3. An account of the Testator's debts. 4. .An accouiN .M le legacies and annuities given by the Testators Will and Codicil. 5. .Aninqr'V what parts if any of the Testator's personal estate are outstanding and undisposed of. i IS i! r;: '-' «,• ., : ■ .: '■ :\ ., , \ '.{'v^^HH : '*v.i iA'l'i '. V>iki;'{!( :;h' -^ y?.<-^. N-;:\-'. .1- -.! , •! :>' 10 6. A- inquiry us to what real estate the T.-stator was seised cf or entitled to at the time of his death, ' 7. An account of the sales, rents and pn.fits of the Testator's real estate. And all monies rec(-iv(.d hy the said Ceorne 'I-urner and Kol.ert Dickinson or an> or c'ither of them, or |,y any other person or persons or l.y the order or for the use of them the r,air' I^xecutors or any or either of them in respect thereof The said accounts and in- qnirie. t(. he taken before the Deputy R(-i,nstrar of the SuprcMne Court at New Westmin- ster copies thereof to I. <■ also filed with ih<- Reoistrarof the ,S„,,reme Comt at X'ictoria. Let the said Kxecutors l,e allowed the sinn of $100 each as an honorary recoj^mition of their services in successfully carryint/ out the Trusts of said Will and Codieils. And it is herel.N declared that Hsth,r Harvey, wife of James Wilton licU-\.> in the Petition herein named is entitled to the .uni of thret thousand six hun.lred dollars in li(-u and dis( harj,^. ,,f Iut coniinuent interests under said will and codicils, the same to he paid and payable out of the said business of James [•:ilaMi and C.mpai^y in six etiual annual in- stalments of six hundred dollars each In the receiver hereafter appointed, or l.v the re- ceiver for th<- time l.ein--. Same to he p.iid t.. her on the 30th day of November in each and ever) y.ar durin^ said term of six years, the hrst o' cid instalments to be paid on thi- 20th day of November, 1 SN6, her receipt to be sufficient discharge to the receiver for pa> - ment of the same. Let James Wilton Harvev, the mana-'er named in the said will and codicil be ,ipp,,inied p-c.. iver to carry on ,tnd managt-, under the directions of this Court, the business of James Idlard and Companv at Xew Westminsti'r, to receive the ren.ts and profits of the real and household estates, and to collect and u(.t in the outsta ulin,L;- personal estate ot James l-.llanl, the testator, nannd with full power and authoritv to do all matters and (hinL,^s ncjuisite ,ind necc-ssar\ to the cffrctual carr\ 111^,^ on and manaj^rin,r the said busi- ness of James |-:ilard and Conipan\ with power for that purpose, to contract debts, purchase and sell ooods, sion, draw, a.nd endorse promissory notes and bills of i-xchan^e, as full\ anil effectualK as the s.iid I^xecutors could or mioht have done under said will and coilicil at a salar\ of two tliousand five lunulred dollars per .uminn payable out of the profits of said business ; also the free use of while he continues receiver, as a dwellinj;- tor him.self and family and th<' children of the said James hdlard of that i)art of the brick buildinj^r wherein the business of James l{llard and Company is c.u-ried on now used as a dwelling-, and li-t such ri:ceiver from time to time pass his accounts at least once a Near. Let the costs of all |),irtii's appearing; on the petition i)e laxetl and paid out of the es- tate. Ki'.serve leave to all parti(.'s to a])pl\. j.Siunedj HI-NRN' P. IM-LLHW CRHA.SH, /. Dateii, .Saturday, 20th November, 1SS5. T7- k'WMil iMiiMMi mm I 1 i! ■ 1 ■ 1 n M ii ■ • , » : v=v; hi .U >, '■^■■:^- V ^ '-^Hf '^ 'Jir.! t- \'. t ■ ? >: ,'t -..,i1 ■.i-1:h ■;}^^J ■(■■.; i mi..;. ,, in-' ■ I ■.; } ' • ,.• s u '7 -; b*: ;u": f » > ,.,.i, *, : • -. fir ■•,♦•! ■■■- \'.,'. -,h .! V ('it' tii <■ ■ , * ■ ii.u>h j'luO ;ua^ taA :;ii:s ! .. 1 . r ■ = < 3n tiK Supreme (Tourt of gJritish (Fuhtinbtrt ster. deceased, nnd in ,1,,. ,„.„er .,1 ,1,.. !>,,,,„. ,\c, „r , s^o ' A d M ,-,f "',' ''""'"" ""'"■" ""''■""" ^""' '-'^"^W" •''"■■■••■•■• ''''""-iff^ ■■ And Ma., , ,a„,. Jan,e. ..^a-d, Annie HHa,., Sidne, ,.:„a,-d, Ada HlWd. K,.en ,,,.,,, Jan,es VV ,lu,n Ha,-vey an.l lis.her Harve.v his ,vife. 1 .elen.ianis. ny /Vmendmcnt, This eause c„n,i„, „„ ,his day , hea.l hef„„. ,he „,., Can U spenal leave ,„ P,.ea ,n ho,„.. Uive .„.„«.„ and ^,a,. hi. „,e, and .,an,es nj. ..n„ M •■•"ani S,d„ey Idlanl, Ada ICIIa.d. an.l K.-al.en l-dla.,, inlan.s ,„ T C Ufclns,.,, d, next h-i "'J"'> '•''•\' ">lli •<-•■"'<■ "I .\l.M)rake,(M:.„rO,u„s,-l lor thea|j|)li(ants. Mr. ',,.,lev OC ..fi ir i ., ~ '>-<""isil ; ; ■■ "• - ;■ -;;••'•■ ••»•' ".->-. .he ..ler .... d,.. ..., ,,, .„ s„LJ „.: „ " - "^'^ ""■«"■'' '" •-'■"-'■' ' '" ^■">- ",...-. or .Mr. ,..,.,1... u C th , du ....eh..an,..„.,...h,a.,d„,„„d,..,id.. „ar.i,.s . d,e a.a ..nr.di.d S,.„n.,ns n, „s ,..,i.,n an,, d. „ro,,.„e e„,v o, d„. Tes.a.ors U-i„ ...„.| c'^ieiK. an. ;::':: :,^ •■"'"•"^:':-" ';-- - "-■-•"•^- '.'"--^-n. d,.. ,... ,.1..,,. """■; ,"• "'"""■■-'""I- ■ er .,,,,„., and a. «.,,,.,.„,..„.,„ • '■'"' "";■'■ '"■'■:; ':'■ ^""' '■" "-"".^ "- '^'^.^---^ -.i-u.,.. d... ..i - ..„,. "'■"■'"■'■" '^ ■■ '"■-» ""-"I— i,.„.:„..„„d.„.,.,rd,..sai.l,an,es '"■".- ;;.::; "'"""•''"'■ ^ ■'" '- --.^ "- "- si .,„, ,. .. „.„„,„„.; ,, „, '"■7 ''' ■ •'•'-^■••"-l- •.'.■ ..h..dd...,Mh..sai -.I..r,,e;.n,.aul..d • ^"' '.;'r '":"■• ■"" •"""■" ^"''■'-' ""■k"'s„„ an,, ,;..„,,, -,,,,,,, ,,,,,„,,, ,,„_, Marv . Iar,l. Jan,.. Idlar.,. Anni.. Ldlar,,. .Si.ln., hdlar.l. A.la l-dlar.,. K,.„l.e,, ,.; .,, ,„, ^ ""■■;:" "'""■ ""•' '■•^""■'- ■"- •'•■''■■"'-'■^^ lln., Co,na.iod, hn-du-r ..r.l.-r '- ' •■ ■■■■''■■■•or ,;o.l. .N'ov,anl„.r kS.S. I„. vari,-,! ,„ ,„„n,in. so nnah ,l„.r...,r as .lirec.s .I.HMh.. sun, ,„ $„« <„, .„„.h ,„. ,„„■,, ,„ „,, ,,:,,„„.„.^ ^,^ ^,„ ^_,_,_,,.,^^.^ ^.^^__^^^^.^. __ _^_. ^^^_ .^ s..-v,„.s an.l l,v „„,i„i„. „„, ,|,.,|ara,ion ,ha, l-s.h.r Harv.-y is .ndde.l ,., d,.- sun, ,„ ,$, 600 ,„l„u.n„l.lis..harg..„rh,.r.„n,inK.n, interest nn.l.T ,h.. sai.l Will an.l C„,hVi|s and In on„„in. d,.. d.-daration that Jan,.. \Vil,..n Harv., is ..nntlc,l to a s.darv 01$, ,„„ per -unn on, .,f ,|,,, prohts of the .said l,„si„.,s, an.l ,., ,h.. Ire.- u.se .,f th.- r..s,a,.,rs h..ns,. ar,ddw,:lhngf„rhim«.|ra„dfa,„ily. An.l this Court .loth hnaher ..r.l.r that a„ ,.„.|uiry BBB wmm W \\ • i f . t * *■ K ii n 11 I It '■i, "^r' ;t^-.."i' f I" «V<«4««4« V~>v "i -^ . r ^ .^ 'X .- . r. I ,. !» ^ii» fi « ^^ II i1 . r - T t ■> •■I t'U Ai;.'.'' ."I I •! , V I (■ .1 u: l':w m I I 2 12 (1) 10 (STYLE OF CAUSE) Saturday 18th August 1888. Upon hearing Mr. Bole Q. C. of Counsel for the plaintiffs, Mr M. W. T. Drake, Q. C. of Counsel for the defendants except Jamea Wilton Harvey and Ester Harvey his wife and upon hearing Mr C. E. Pooley Q. C. and Mr A. J. McColl of Counsel for James Wilton Harvey and upon reading the Eeport of Alfred Smithers dated the fourteenth day of May 1888 made by him by consent instead of the Registrar of the Supreme Court I do declare that James Wilton Harvey is entitled to receive from the Estate of the late James EUard for his share of one fourth of gross returns or profits from the death of the said James Ellard up to the thirty first day of December 1887 the sum of $5842.24 and I do order that the said sum of ^5842. 24 be paid to the said James Wilton Harvey out of the estate of the said James Ellard. Let the costs of all of all parties be taxed and paid out of the Estate. (Signed) HENRY P. PELLEW CREASE, J. 20 80 > wav. I \ ^t 1 t trli I i.uiii.ts ^unninnn.im and William AirhiliaK] Duncan, he aiul thev an- hcichy appointed Tn.strcs of the \V,11 ..f the said James HUard, deceased, in the -.lace mtm^'BW_ ! i or ; I P ,V:iM- M.'f vMVijtr rtr/(iW J?t«iu.j b'iv: o/fi riiffl i?::-.7 ii> •:•• i>ii •!'.:} .-r t; I.rrA -•iOT^ >»j: '^r> ■;»7AU'fK (inu.'jj-jno swW* i-wcf.^y? nr Nj-;vK.f; \r\(^hi ?.'i'X-'.\\ '.:»..: v*f; c.? •■''if' -i X'^y. iv.\tv^\t >.. 7;Hb Hjf. ufij ^o Tjlno \m>^. aril ni B<>n»>:>nt:-n' ^s =rv>;'.it:i..'J hJi^r. ■yX\ ^■' ^if:'.r»| :> >. ri,5.-» .11 ■,;\i.' \r,, „:iv ^''ii li -Ji/^ ^iT'**! - ' •• •' > .TO:jS%JU;c\; -ofJi 'tun a;rK.tf .1. '•kir. »•' JIH i^;bA ,bt;.ll!J •(•»nL/c^ .nr!!}^ v^ir tA h-n; ^n 'Jw^fli: 'si «f('v : nM-^. /y.>n Mii- •.f.'.'iJ yf b->5fT-rrnq .-?f;i;!!-< bw.- ■if'rt \-> t-rT/ixj >r{; j>rfb iTf>«.j n *nis! f;, ji*: I •■/-''. .J »«iM: :< :, .bliilfJI «bA ,fc'^.i v-v;:b;§: ,;vm;|{j^ '*if>n/v b>i:-' ii^rfl ;ii;' w.i:;:iO:> ..;(♦ r.i i'"'; ,:' {t>r.?T .""fxit. HrA v.i>i:>t{<|.(; ({Kb Vwh -A-iUr. /ivva-«)A . ) j-;.-?!' ^.i i ■./■I nt; ^'G .T. n»jv » H^i liuJ t'> ^^J,^ , .-fft "o K,.'ri>l:A T X> «v;:!;^K -wi ■ [i in .; jf\'.'{ti>>ji uiK;'. !»*; -Ai /i rr, J3g»V ^ASi .a A !v.< st'-J r v' }x;'. ■) nU-UrW! M T (AM I ^:^ 1.) * i ■ .n ■^ivv-.f.i; m vKVjII . ;> t* >• •....fii i>n«". '^ ■■;,■''■.' •»<. vd ,'li M • \r.^>\•\ ^r•^^ bT'i; b-?S»v '5 of Goorge Turner and Robert Dickinson, who were tlischarjred by the said o-'der of thr 20th November 1885. And it is further ordered that the said James Wihon Harve\, the receiver do pass his accounts before the Registrar of this Court forthwith and thereupon be discharged. And it is further ordered that it l)e referred to the Registrar to ascertain what amount is due to th(; said James Wilton Harvey in respect of his one-fourth share of the gross profits of the said business as mentioned in the said order of the 4th da\ of .August 1SS7, and that the said James Wilton Harvey, be paid the sum so ascertained to be due to him forthwith out of the personal or real estate of the said testator by the Trustees hert;bv ap- pointed. And it appearing that then; are liabilities now existing in respect of the said busine.ss. it is declared that the Trustees here be a|)pointed may and the\ artt hereb\ authorised forthwith to raise by way of mortgage of tht; Testators real estate a sufficient sum to pa\ the .said liabilities including the amount due to the said James Wilton Harvey as aforesaid and to carry on the business of the said Festator. And it is further ordered that the costs of all parties as between Solicitor and Client be taxed and paid out of the said estate. "HHNRY K PHLLHWCRHASK/y. STYI.K OF CAUSH. Upon the application of Mr. Bodwcll of counsel tor I. C. Atkinson, ne.xt friend of the above named .Annie Kllard, .Sydney Kll.ird. .Ada Kllard, and Ruben Ellard, infants. .And upon reading the petition of the said infants presented bv their said next friend whereby it rippears that said .Annie Ellard. .Sidnev F.llard, Ada Kllard, and Rul)en Ellard are infants and that .Alfrt-d .Smither of the City of New Westminster, gentlemen, is a proper person to be appointed their guardian and has no interest in this suit adverse to the said infants as by an affidavit of Thos, C. Atkinson made this day appears. And upon reading the .said affidavit and the two affidavits of T. C. Atkinson of the 14th instant. This Court doth order that the said .Alfred Smither be assigned the guardian of the said infants Annie Ellard. Sydney Ellard, .Ada Ellard and Ruben Ellard by whom they mny defend this suii and make such applications to or take such proceedings in this Court as they may be ad- vised. • Dated the 17th day of June, A. D. 1889. MATT. B. BEGBIE. C. J. :l ■ ' t. *,1 ) ,t ,.., ,-'.» \ jv^-- Mt;^r'"/;'' v<«^>>I' Mr? ,?v. . ■»'. * ^ i ' '/ <'•' >j?fV' ' ..^fisfM ► ^ •?/ » ; ..i ■it; t V.*; ••?• J . >. . .. ■■•■!' ' • > >! •. v»>; ••/..M* ■ i^Jlyi .1^:?' 01 J^ hdi- W»o> =>■- i, >t> \u ■ ' i • ^ .4 STYI,K ()!• CAUSK. . .,. To tht- Honorahlc the Jiidj^cs of the; Supreme Court of British Coliimliia sitlinf( as a Full Court. The huml)le pettition of Annie l<'llar(l, Sidney |":ilai-(i. Ada [-dlai-d. and Kul)( ii Idiaitl, all of the City of New Westminster, hy Alfred Smither, of (Ik sanu jilacc, their (iu.irdiau rt^/ //Av// ap|)oin!ed under an order ol Ceiirt, dated the 15th da\ of |une, 1 SSg ; Sh( weth 1: I'hat your petiticmers are children of jauK s I'llaal, late o! New Westminster, 1'.. C, (litceased. who died on or about the lotli da) of Janu,u-\, 1 S7S, and are all infants within the aj^'c of twenty-one years. "^ 2. That at the time of the decease ul the said James {".Hard, he was i-n<,fa^ed in husi- ness at \ew Westminster, as a dry-gfHxIs merchant, under the firm name of lanics I'.IIard iS: Coiv.pa'iy. Ihe chiKlren of the deceased who siir\iiied him are \ our petitioners, and the defendants Mar\ and James. The said ilctemlant James Wilton llar\-e\ intermarried he- fore the heath of the said James I'!llartl, with a sister of the said |ames Idlard. 3, jiy the terms of the last Will ami Testament of said James h'.llard. the trustees therein mentioned, the said plaintiffs, Rolicit I )ickins(in and Cieorj^c Turner were directed to carr\ on the business ol James li,llaril and (_omp,ui\ ii|)on trust to receive the prohls th)ieof ami in the lirst place to |)a\' thereout to the said James Wilton Tlarva-\. in lieu i'ti salary, and m consiileration ot his manaL,nntr saul l)usimsN .md of his wile and himself as- suming' the care anil nurti.re ot the rtnuiniiiL; children of the said testator durin;^ their miiioritv, a sum e(iual to one-fourth ot N.iid protits \carl\ and e\x-r\ vear while he so con- tinues to act as inanay^er of said business. N'mir petitioners tor j^reattM^ certai»U\ crax e lca\-e to reter to the saul Will. 4. That on the 4th of .August, 1887, an order w.is made in this cause by the Honor able Mr. Justice Crease, directiii},; that |ames Wilton H.uncy. one ot the detnndants, li •ntitled to dr.iw lor h IS services as mana'jer o f the estate of |ames Tdlard. a sum equal to one-lourth i)art of the <;ross returns or protits of the siiid business trom the death ol the said James I'Jlard, and th.it the costs of all |)arties of and ct)nse([ueiU upon said application as between solicitor and client be taxed bv the pro[)er otficer ami j)aid out ot the estate. 5 Hy anothcrr order of the Honorable Mr. Justice Crease dateil the Sth February, 188S, it was directed that an account sliould be taken of what was due said James Wilton Harvey in res|)ect of his one-fourth share of the gross profits of the said business as men- tioned in the .said order of the 4th day o( .August 1S87. f . . ,! -ymK !m( !.. V r: [. •5 6 By ;i fiirtluT onliT ina'lc l)y th<' H(i;ii)r.r»ic Mr. J.istlrc ("'.-(ms •. dit •.! A ij^.n-t iSiS iSSS, it was (Icclaa.'d that the said jaincs Wilton [iar\«'y was entitled to redive IV )ni the estate of the said jaines f-lllard for his share of one to'.irth of LCr'>ss retai-iis or |»rolit,s iVoiii tile death of the said jaines fvllard. uj) to the ^ist I )e'.'enil)er 1S.S7. t!ie sum of $3.S.p,:?.|. and it was further ordeied tlial the said sum of $,S,S42,24 he paid to the said |anies W'ihon Harvey out ol the estate of the said jaines I^Ilard, and that the costs of all parties lie taxed and paid out of the esljitc, 7 That the said last mentioned order lH;side;s proceedinu upon an erroneous i)rinci[)le was Itased upon an error m^^piwcJmwi. sjctTerror hein;^ the placing of a sum of $U).7;c).4S on the wrong side ol the account. S You l'eiit'>n''rs vvere not repres;nted upon the apf)lications upon which the said orders or eitlu-r ol them were made. 9 Yoin* Petitioners lurther say thai under color of the said orders large sums have heen retained out of the estate of the said James l^llanl \^\ th said [ames Wilton Har\-e\ the retention of which moneys is not authorised or proxided for hv the last Will and Testa- ment of the said James Bllard dixcascd. Your Piaiti(Miers huml)l\ suhmil that the said orders are erroneous and prejudicial to \our Pi,-titions. Your Petitioners humbly |)ray for leave to appeal against the said ord- .u;i! •':... tht same and all proceedings takt n thereunder ma\ he discharged ami set asici .iru: ih it th« said James Wilton Harvey may be ordered to account for all moneys received 01 ,v...;ned by him out of the (,'state of the Testator lu^yond the moneys authorised to be paid to or re- tained by him under the Tasiator's will. And yoin- Petitioners will ever pray. etc. •'rHP:()l)()RH DAVIE." Counsel of Petitioner^. To the said Robert Dickinson and (ieorge Turner. To James Wilton Harvey and Esther Harvey, and to T. C. Atkinson and Mary his wife, and to James blllard. V X" T ^ lln, *h? ^upreme %onr\ cf l|ritt»h ^aliimbw* ELLARD V, ELLARD. 10 I 20 Saturday, 18th August, 1888. 1 have considered tbe arguments of counsel, and the report of Alfred Sraithera, the Accountant, (of the llth May, 1888) who was appointed to ascertain wli:il sum one-fourth of the gross returns or profits of James EUard and Company, between the date of James Wilton Harvey's appointment as Manager, and the 31st December, 1887 would amount to, to enable the order of the Court of the 4th August, 1887 to be carried out in favor of James W. Harvey the Manager. Mr. Smithers seems not to have clearly apprehended the extent of the duty he w«s by the consent of both parties, called on to discharge, and to have experienced a difficulty in determining the meaning of the words "gross profits" and from tnis cause gave himself a quantity of very unnecessary trouble. Had chtj order of Court of the fourth August, 1887 been shewn to him, he would there have read the words "Gross returns or profits" made since the death of the said ^'^ testator adding "and of the amount received by the said J. W. Harvey and Esther Harvey." The meaning of the phrase "gross rt'turna or profits," so common in legal docuiuents dealing with partnership or firm accounts is clearly laid down in "Lindley on partnership," 5th Ed. Vol. 1., p p. 8 and 9 who says: "The actual or gross returns obtained by advances obviously include profits, if profits have beea made. But those returns do tiot include losses, if losses ai*© incurred ; for losses are excess of advances over the returns and come out of the advances, not out of ^o the returns. Henct; persons who share groH.s returns necessarily share profits, but they do not, by sharing the returns, share losses ; for these fall entirely on those mv' ''>«( the advances." Moreover although a division of gross returns is a division of profits, if there are any, it is so only incidentally and because such profits are included iu what is dividsd. It is not a division of profits as such; and under an agreement for a division of gross returns whatever is returned must be divided whether there be profit or not. V !i ' - ! (. If ,4-,;:,H« ^ii /■ !. . . «(«.. ■. ^". ! (. ' 17 Of .Mr Smithes skill and rectitude as an Accountant, both aides spoke favorably; so the mistakes he made in attaining the desired end may be attributed to something erroneous in the instructions he received : although I do find mistakes of his own in his Huuiysis of the accounts, which were unnecessarily elaborate such as the $320.00 damages paid by an iiisnviince Company for non-delivery of certain goods in transit the chargefor Insurance Dress-making and the like which belong to the expanses of tha businoss, with which the gross returns or profits have nothing to do. I have thought it right to consult with more than one accountant in this matter ; and have been struck by the decided proclivity of each of these gentleman to work out the account of the gross profits as if it were one of net profits. This tendency crops out on all occasions and necessarily affects the aoouracy of their conclusions. • By the assistance however, deiivod from the various sources before me, I have at length at a result, which fairly carries out Lord Justice Lindley's definition in ascertain- ing the gross returns required in this cane. To effect this we have first to ascertain the gross proceeds of sales from the testator James Ellard, to the 3lst December 1H87. Next, iu order to ascertain the cost of the goods sold in that time, we have to find the valuelof the goods which Harvey took over as Manager; and to those add the cost of goods since purchased by him; less any balance unpaid thereon. « From the sum thus arrived at, we have still to deduct the cost of any goods remaining still ou hand on the 3.st December 1887. Then by deducting the result tbus (tbtained from the gross proceeds of sale first stated, we shall get a sum which constitutes the gross returns or profits up to 3l8t December 1887. And when from this we have deducted any sum unaccounted for in Mr. Harvey's accounts, we shall have the ba'ance of "gross returns or profits" up to the end of 1887, of which one fourth is to be credited to Mr Harvey; and this is what the Accountant was employed to get, but failed to ascertain. Stated in figures the account would stand thus: Proceeds of sales during the prescribed interval )§260,800.58 The cost of gocxls taken over by Harvey when he became manager. .^19.882.31 The cost of goods Hubsetjueutly purcliase