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Digitized by the Internet Archive 
 
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EXECUTORSHIP ACCOUNTS 
 
 BY 
 
 OSWALD HOLT CALDICOTT, F.C.A. 
 
 THIRD EDITION. 
 
 gontion : 
 
 GEE & CO., Printers and Publishers, 34 Moorgate Street. E.G. 
 
 1898. 
 
.^fn^-^ 
 
 <tFVlB.».^ 
 
NOTE. 
 
 On page 10 against the marginal note " Succession 
 Duty" it is stated that, "as the freehold works are 
 bequeathed without any directions for sale, these pass 
 at once without any act on the part of the Executors." 
 This is not now correct, as since the death of my Testator 
 and the consequent succession of his nephew, the Land 
 Transfer Act of 1897 has been passed, under which the 
 estate in real property vests in the Executor or Adminis- 
 trator, and if it has been specifically devised the assent 
 of the Executor to the devise is necessary to complete 
 it. In the meanwhile the Executor is Trustee for the 
 Devisee. If any rents are received while the property 
 is in the Trustee's possession it will be necessary to 
 open Accounts with the Property, and with the Devisee, 
 but if the assent is given immediately it will be sufficient 
 to make a note upon the '* Principal " Account of the 
 nature of the Property, the name of the Devisee, and 
 the date when assent was given by the Executor. 
 
 141903 
 
OF THE 
 
 UNIVERSITY 
 
 OF - 
 
 £dLIFOR!i^ 
 
 EXECUTORSHIP ACCOUNTS. 
 
 T^HIS little book is founded upon an address delivered to the 
 ^ Chartered Accountants Students' Society of London in 
 the year 1889, which was subsequently published, and has 
 gone through two editions. 
 
 The changes in the forms for obtaining a Grant of Probate 
 and for payment of the death duties,which have been introduced 
 since the passing of the Finance Acts in 1894 and 1896 have 
 rendered some portions of the original book obsolete, and 
 slight alterations have been necessary to make the _p^o forma 
 Account of the Executors' dealings with the estate adminis- 
 tered by them consistent with these forms. It is hoped that 
 the amended account, with the accompanying explanations, 
 may continue to serve as an useful working model for 
 Accountant Students' and others interested in this branch 
 of an Accountant's Work. 
 
 The form of Account which it is desirable for an Executor 
 to adopt is equally applicable to the office of an Administrator, 
 but for the present purpose it is better to draw the illustration 
 from an Executor, who has definite instructions for dealing 
 with the estate, than from an Administrator, who administers 
 the estate according to law. 
 
 It is, therefore, assumed that the Testator, whose estate is 
 the subject of administration, has left a will, of which the 
 purport is given in the following abstract, which should be 
 written for facility of reference on the face of the Draft 
 Account. 
 
 B 
 
6 EXECUTOESHIP ACCOUNTS. 
 
 Abstract of the WILL of ARTHUR BBADSHAW, Esq., 
 late of the Atlas Works, Bermondsey, and of No. 1,001 
 Hampstead Road, London, N., M echanical Engineer. 
 
 Will dated 14th October 1890. 
 
 Testator appoints Executors and Trustees — 
 
 His brother, James Bradshaw. 
 
 Charles Deury, of Great George Street, Westminster, 
 Consulting Engineer. 
 
 Bequeaths to Arthur James Bradshaw, son of brother 
 James Bradshaw — 
 
 (a) Goodwill of business at Atlas Works. 
 
 ^ ) 
 
 (b) £10,000 part of capital employed therein. 
 
 (c) Freeholds, Atlas Works, Bermondsey. 
 
 Bequeaths to Wife, Mary Bradshaw — 
 
 (a) Jewels, trinkets, wines and consumable stores. 
 
 (b) £500 within one month of death. 
 
 (c) All household furniture, and freehold dwelling-house, 
 
 No. 1,001 Hampstead Eoad, for life or widow- 
 hood. 
 
 Gives to executors all real estate and personal estate upon 
 trust to convert, and out of proceeds to pay — 
 
 (a) Before mentioned legacy of £500 to wife. 
 
 (b) Legacy of £100 to each executor who shall prove 
 
 the will. 
 
 (c) Legacy of £500, free of duty, to the Trustees of St. 
 
 Thomas's Hospital. 
 
EXECUTORSHIP ACCOUNTS. 7 
 
 And to set apart : — 
 
 (d) £10,000 to be invested upon same securities as 
 residue, and the income thereof accumulated, until 
 Emily, daughter of brother James, attains 21 or 
 marries, and thereafter income of £10,000, and of 
 all accumulations arising therefrom, to be paid to 
 her for life, for her sole and separate use ; and after 
 her death the legacy and income thereof to be 
 applied in the same manner in all respects as her 
 share of residue. 
 
 And to invest residue upon Government securities. Mortgage 
 of freeholds and leaseholds, with not less than 60 
 years to run, or upon debenture, preference, or 
 guaranteed stock of any railway company paying 
 a dividend upon its ordinary stock, or upon muni- 
 cipal securities. 
 
 Income of residue to be applied in payment to widow of 
 £1,200 per annum for her life, and balance to be 
 divided into two equal shares, one payable to 
 Arthur James Bradshaw, and so much as is 
 required of the remaining share to be applied to the 
 maintenance and education of Emily Bradshaw 
 until she attains 21 or marries, and, thereafter, the 
 income to be paid to her for her sole and separate 
 use. 
 
 If Emily Bradshaw' s share of residuary income is 
 insufficient for her maintenance and education the 
 executors may resort to the income arising from 
 the legacy of £10,000. 
 
 Upon death of wife, one half share of residue shall be paid 
 to Arthur James absolutely, and one half share 
 retained in trust for Emily, so much of the 
 income as may be required to be applied to her 
 
 B 2 
 
O EXECUTOKSHIP ACCOUNTS. 
 
 maintenance, and any surplus to accumulate, until 
 she attains 21 or marries, and thereafter to pay 
 income to her for life, and after her death in trust 
 for all her children, if any, in equal shares, who 
 being sons, shall attain 21, or being daughters, 
 attain 21 or marry, with power to apply income of 
 their presumptive shares for maintenance and 
 education. Accruer of shares of any children who 
 who may die under 21 and unmarried. If no 
 children of Emily Bbadshaw, this share to Arthur 
 James Brad sh aw absolutely. 
 
 The Executors may, in their absolute discretion, allow all 
 
 or any part of the capital employed in the testator's 
 
 business to remain for such time and at such 
 
 ^interest as they think fit, upon Arthur James 
 
 ^giving a bond for repayment. 
 
 Testator died 4th August 1894. 
 
 Will proved in the Principal Eegistry, 14th August 1894, 
 by James Bradshaw and Charles Drury. 
 
 Estate sworn under £96,000. 
 
 It may not infrequently be desirable to obtain the advice of 
 a solicitor to interpret some clauses in a will, but usually 
 an accountant's knowledge is sufficient to enable him to reduce 
 the contents so far as they affect the accounts to a few short 
 and intelligible sentences. 
 
 It has been thought undesirable to encumber the account 
 with any number of testamentary intricacies, as a simple 
 statement will serve equally well to illustrate the mode of 
 keeping Executorship Accounts. 
 
 Journal not The Joumal is not usually employed in Trust Accounts, as 
 
 it is an advantage to have full details upon the face of each 
 Ledger Account, and unless the entries are very numerous, it 
 
EXECUTORSHIP ACCOUNTS. 9 
 
 is better to make the whole in one book, which thus becomes 
 Journal, Cash Book, and Ledger in one. If the accounts are 
 voluminous they may be divided into parts such as " Cash 
 Book," " Private Ledger," and " Eent and Investment 
 Ledger." Where a Journal is used there is a tendency to 
 exclude information from the Ledger Accounts, and the 
 necessity for constant reference hampers an accountant when 
 he requires to extract information, while it reduces what 
 should be perfect simplicity to hopeless confusion when the 
 accounts are submitted to an executor or legatee. 
 
 Where the accounts are all entered in one book, it is con- Arrangement of 
 
 Accounts. 
 
 venient to adopt the following order which is arranged upon 
 something like a principle. 
 
 First in order is an account of the Principal of the Estate, Principal and 
 
 its Subsidiary 
 
 having in immediate succession the Subsidiary Accounts, such Accounts, 
 as " Funeral Expenses," " Testamentary Expenses," " Execu- 
 torship Expenses," *' Debts," and ** Legacies," and where the 
 estate'comprises many investments a classification of them may 
 be made for entry on the credit side of the account under 
 their respective Subsidiary Accounts, and in the order of the 
 Eesiduary Account ; but it is better, as a rule, to avoid sub- 
 division of the credits, and to make the one account a com- 
 plete and continuous record of the realisation of the estate. 
 
 Next follows " Income," and then the " Cash Account," ^"^o™®'^^^^' 
 
 ' * and Personal. 
 
 after which come the Personal Accounts, grouped as follows : 
 
 1. — Bankers. 
 
 2. — Testator's trade, shares, properties, loan and mort- 
 gages. 
 
 3. — Annuitants. 
 
 4. — Legatees. 
 
 In the ']^ro forma statement,, which is appended to show the 
 working of a set of Executorship Accounts, the entries have 
 
10 
 
 EXECUTOKSHIP ACCOUNTS. 
 
 Intention to 
 show Duties. 
 
 been restricted as far as possible to one of each kind, and 
 with this view, in some instances, round figures have been 
 used to complete the account where exact figures have 
 previously been used by way of illustration. 
 
 Eeturning now to the abstract of the will, it will be seen 
 that the testator, having no children, bequeaths the bulk of 
 his property, subject to an annuity in favour of his widow, to 
 a nephew and niece. The intention in having a childless 
 testator was to admit an illustration of the payment of legacy 
 duty, which does not arise if the bequests are to children, now 
 that the one per cent, duty is abolished. 
 
 The next step is to see what the executors have to do, and 
 learn from\their accounts how they carry out the testator's 
 directionsv^ 
 
 Succession 
 Duty. 
 
 Firstly, as the freehold works are bequeathed to the nephew 
 without any directions for sale, these pass at once without any 
 act upon the part of the executors ; but, as the successor is 
 liable to pay duty, he may probably ask the accountant to 
 prepare the necessary form, which will be found numbered 6 
 in the schedule. 
 
 The afiidavit for probate is prepared by the solicitor, but as 
 the accountant is often asked to furnish particulars of the 
 estate and of the testator's debts, it is desirable to include 
 this form properly filled up in the schedule. {See Form A.) 
 
 Estate Duty. I* has been necessary to provide a sum of £5,587 for estate 
 
 duty and fees, and, as the executors have been satisfied that a 
 
 large estate must come into their hands, they have obtained, 
 
 on their own responsibility, an advance of the requisite 
 
 History of amount from the testator's bankers ; but, as the set of 
 
 rifow'n bfstSe- accounts will clearly and fully narrate the history of the 
 
 Accounts. administration, it will be the best course to turn to it and let 
 
 it speak for itself. 
 
EXECUTORSHIP ACCOUNTS. 11 
 
 The executors have to account for the estate of the testator 
 come to their hands, or to the hands of any other persons by 
 their order, or for their use, and to show that they have dealt 
 with the whole in due course of administration. 
 
 Commencing with the Account of Principal in the set of Ettatea"ho!vn 
 accounts, it will appear that the testator died on the 4th ^y ^^oo'^*^- 
 August 1894, and that he left a small sum in the house and a 
 balance at his bankers; that he had a considerable capital 
 in his trade, the whole of which was left by the executors in 
 the hands of the nephew to whom the goodwill was bequeathed 
 after obtaining valuations from properly qualified persons. 
 The executors appear to have been justified in this course, as 
 the amount to which he would be entitled for his legacy and 
 share of residue would probably amount to the value left in his 
 hands, and it was evidently the intention of the testator that 
 he should enjoy the trade without interruption. It further 
 appears that the goodwill of the trade, for the purpose of 
 paying duties, was valued at £4,000, that he also possessed 
 some railway stock and some leasehold property, and had lent 
 £1,000 upon note of hand to a friend, and £6,000 upon mort- 
 gage. _ 
 
 In this way there is at once a record of all the property of 
 ascertained amount, and of property which was productive at 
 the testator's death. The cash in hand and at the bankers 
 pass to the executors as soon as the will is proved ; the capital 
 in the trade is ascertained as quickly as possible, and brought 
 into account ; the railway stock and leasehold property are 
 brought under notice by the proportion of the dividend and 
 rent accrued to the death, and the loans and mortgages being 
 ascertained amounts are at once brought into the accounts. 
 
 The properties which are not of ascertained value, and which 
 are unproductive, do not immediately appear; but to avoid any 
 chance of their being overlooked, an account is opened under 
 heading which becomes a standing memorandum pending 
 realisation. 
 
12 EXECUTOESHIP ACCOUNTS. 
 
 The Principal Account will always give the property ascer- 
 tained or converted, while a survey of the other accounts will 
 give the property not converted. 
 
 The original intention was that the Principal Account should 
 only contain property realised, and to be consistent, loans and 
 mortgages should be excluded until they have been got in ; but 
 it will be found in practice that it saves trouble to bring them 
 in at once, and, should there be any loss, to write that off to 
 the debit of Principal. 
 
 Proceeding with the history of the administration, the account 
 tells you that the executors sold the horses and carriage, and 
 got in a life policy (an asset whose existence an accountant 
 will always expect), and that the leasehold property was sold 
 in June 1895. A reference to the Loan Account will tell you 
 that it was repaid in July 1895, and a reference to the Mortgage 
 Account will show that this was allowed to remain as an 
 investment of the trust estate. 
 
 The will has already told you that the testator was the 
 owner of the house in which he lived, and that he had given 
 the use of this house and of his furniture to his wife, for her 
 life or widowhood. You will find from this account that the 
 wife died in January 1898, and that, shortly after her death, 
 the house and furniture were sold and the estate divided, and 
 that the executors retained the railway stock held by the 
 testator as an investment of the niece's share, for which 
 purpose it was valued at the medium price of the day. 
 
 Payments out of The debit side of the Principal Account gives you the various 
 classes of payments in the order of their priority, and full details 
 of these will be found in the Subsidiary Accounts. 
 
 Gnder " Debts," only simple contract debts are entered, but 
 care must always be taken, if there are other classes of debts, 
 to enter them in the order of their priority. Care should also 
 be taken to ascertain if rates, unpaid at the death or made 
 
EXECUTORSHIP ACCOUNTS. 13 
 
 afterwards, are prospective or retrospective, and to apportion 
 them correctly between debts and payments out of income. 
 
 In the " Legacies" Account some items are posted from the 
 Personal Accounts and one from the Cash Account. The 
 object is to facilitate reference to the will, when it is wished to 
 ascertain if all legacies have been discharged, by showing the 
 amount of each legacy in one sum free from any complication 
 of duty paid in respect thereof. The precise mode in which 
 the legacies have been discharged will be seen on reference to 
 the Personal Accounts. 
 
 The Income Account also tells its story (which commences income 
 
 *' ^ Account. 
 
 from the death) and shows what income was produced by the 
 estate, and from what source income was derived and how 
 it was applied. In this account it is desirable to give full 
 particulars to avoid reference to the separate accounts of the 
 properties. 
 
 The Cash Account and Bank Account have no special ^*^^ Account, 
 features. In the Cash Account, where the posting is to a 
 Nominal Account, the name of the payer or payee, and the 
 consideration should be given. 
 
 The account of the London and North Western Eailway stocka. 
 Stock has been condensed, but it will be seen that if it were 
 made out in full, it would show that all dividends had been 
 regularly received. 
 
 Attention is called to the mode of apportionment of dividends Apportionment 
 
 1-1 T °^ half-yearly 
 
 or interest payable half-yearly, the proportion being based upon dividends, 
 the number of days in the particular half-yearly period in which 
 the dividend or interest arises, and not upon the number of days 
 in a whole year. This will make a substantial difference when 
 large sums have to be apportioned. For instance, from Ist 
 January to 30th June comprises 181 days, whilst from 1st 
 July to 31st December comprises 184 days, and the half-year 
 
14 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Leaseholds. 
 
 Freeholds. 
 
 Household 
 Furniture. 
 
 Loan. 
 
 Mortgage. 
 
 Stock 
 
 purchased by 
 Executors. 
 
 Legacies 
 absolute. 
 
 Purchase of 
 Trade Account. 
 
 from Lady-day to Michaelmas comprises 188 days, while 
 between Michaelmas and Lady-day there are only 177 days. 
 
 The accounts of the leasehold property give particulars of 
 the income arising therefrom, and of the ultimate realisation. 
 
 The account with the freehold house, which at first is 
 opened only as a memorandum, shows the settlement with the 
 purchaser ; certain proportions of the taxes to the date of 
 completion being charged off to the life-tenant, and to income 
 respectively. 
 
 The account of the household furniture is at first opened 
 merely as a memorandum, but upon the death of the widow 
 the realisation is here recorded. 
 
 Henry pwen's account shows the half-yearly payments of 
 interest,rahd the date of repayment of the loan. 
 
 John Edward's account shows the half-yearly payments of 
 interest, and the apportionment of interest to the date of 
 division of the estate, w^hen the principal sum and the interest 
 accrued are carried forward as an investment for the niece's 
 share. 
 
 The account following shows that on the 4th August 1895 
 the executors purchased Great Western Eailway Debenture 
 Stock to the value of £14,200, and that on the date of division 
 of the estate the value had increased by £1,000, which has 
 been carried to the credit of principal. 
 
 The next account shows the payment of the legacy to the 
 widow, which is made a matter of account, and then follows 
 the annuity to the widow, which is followed by the Legacy 
 Accounts of the executors, and the Purchase Account of the 
 nephew, and the Eesiduary Legatees' Accounts of income. 
 
 From the account with Arthur James Bradshaw, Purchase 
 of Trade Account, it will appear that acting upon the discre- 
 tionary power given them by the will, the executors allowed 
 
EXECUTORSHIP ACCOUNTS. 15 
 
 the nephew to retain the capital in the business, after giving 
 him credit for his legacy of £10,000, upon condition that he 
 should pay the balance by seven yearly instalments, and should 
 pay interest meanwhile at 5 percent, per annum. This account 
 further shows that the instalments and interest were regularly 
 paid until the death of the widow, when the whole balance 
 was discharged out of the nephew's share of residue. A note 
 is made on this account, that vouchers for payment of the 
 testator's liabilities were produced to the Executors' 
 Accountants. 
 
 An account of money paid for maintenance of the niece is ^ece*^°^°*^® °^ 
 opened, and the total transferred to her Income Account upon 
 her attaining 21, when the balance of her share of income is 
 transferred to the account showing her share of principal, as 
 under the will these accumulations form part of the trust funds 
 for her benefit. 
 
 In compliance with the directions contained in the will, a ^rS^ ^° 
 sum of £10,000 was set apart for the testator's niece, but it 
 was never separately invested ; the executors satisfying them- 
 selves with allowing interest at 4 per cent, on the amount. 
 This interest was added to the principal of the legacy, and the 
 whole transferred to the account with her share of residue, 
 when she attained 21, as there was no longer any reason for 
 keeping the funds apart. No interest has been allowed on 
 this sum of £10,000, until the expiration of twelve months from 
 the death, as the bequest was not to a child of the testator. 
 
 The next account shows the legacy duty paid upon residue Duty on 
 and its distribution, and particulars of this Eesiduary Account 
 have been filled in upon Form No. 3. 
 
 Each residuary legatee received a legacy of £10,000, but 
 under the circumstances attending this administration it has 
 not been thought necessary to deal with the duty on these sums 
 apart from the general residue. 
 
16 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Shares of Arthur Jaraes Bradshaw's share of residue is discharged by 
 
 the balance due from him for purchase of the testator's trade, 
 and by a payment in cash, and Emily Bradshaw's share 
 together with her legacy and accumulations of income is 
 carried forward as a trust fund to be invested for her 
 benefit. 
 
 Income of The income arising from the investments of this trust fund 
 
 niece's share 
 
 after attaining will be paid over as received to the life tenant, and after her 
 death may have to be applied for the maintenance and educa- 
 tion of her children, with whom again separate accounts must 
 be kept until they are respectively entitled to receive their 
 shares. 
 
 Summary of 
 Executors' deal- 
 ings as shown 
 by Accounts. 
 
 The executors have thus, as appears from their accounts, 
 fulfilled all the directions of the will, down to the point of 
 retaining the niece's share, as trustees, for herself and her 
 children, or other successors. They have transferred the 
 goodwill of the business to the nephew as well as his specific 
 legacy of £10,000. They have given to the widow the jewels 
 and household stores, and her legacy and annuity. They have 
 after her death sold the furniture and house left for her occu- 
 pation. They have paid all other legacies and can at any 
 moment produce a clear account of their dealings with the 
 estate. 
 
 Balance Sheet. The Balance Sheet now stands as follows : — 
 
 £ s 
 
 d 
 
 £ s 
 
 d 
 
 To Emily Bradshaw's 
 
 
 By Lloyd's Bank, Lim. 8,036 14 
 
 
 
 share of Residue and 
 
 
 „ London and North 
 
 
 Legacy .. .. 36,952 14 
 
 
 
 Western Railway 
 
 
 
 
 Co., value of stock 7,600 
 
 
 
 
 
 ,, John Edwards, 
 
 
 
 
 Principal due 
 
 
 
 
 upon Mortgage . . 6,000 
 
 
 
 
 
 „ Do. Interest to date 116 
 
 
 
 
 
 „ Great Western Rail- 
 
 
 
 
 way Co., value of 
 
 
 
 
 stock .. .. 15,200 
 
 £36,952 14 
 
 
 
 £36,952 14 
 
 
 
 
 
EXECUTORSHIP ACCOUNTS. 17 
 
 The accumulations of income until the niece attained 21 interest 
 
 included in 
 
 were directed to be added to her share of residue, so that, so investments 
 
 ' retained to 
 
 far as she is concerned, the trustees have a fresh starting ^^l^^^ niece's 
 point from that date ; but the investments which they retain 
 to answer her share carry a certain amount of accrued 
 dividend or interest, which is included in the price of the 
 day. 
 
 It will accordingly be necessary in dealing with the income 
 produced by these securities to pay over to the niece as income, 
 only the balance of dividends and interest from the date of 
 her attaining 21, to the end of the half-year, during which 
 the dividend or interest arises. The other portions must be 
 retained by the trustees and will be a sum for which they 
 must find an investment. It is usual to invest as close up as 
 possible in securities paying a fair rate of interest, and to 
 invest the exact balance for the time being in Consols. 
 
 In the Trustee's Accounts it will be necessary to debit each 
 investment in the income column with the balance of the 
 half-year's dividend only, and when the cash is paid for the 
 dividend to post the proportion accrued to the date of the 
 niece attaining 21 in the principal column, thereby reducing 
 the cost of the investment. For example, the further debit 
 to the London and North Western Eailway Co., at 30th 
 June 1898 will be : 
 
 " To Emily Bradshaw, Income Account, balance of 
 half-year's dividend, 91 days at 4 per cent, less income 
 tax, £1 13s. 4d., £48 6s. 8d." 
 
 When the half-year's dividend, £96 13s. 4d., is received, 
 £48 6s. 8d., only will be paid to the tenant for life and 
 £48 6s. 8d. will remain in the trustee's hands for reinvest- 
 ment as part of the principal of the Trust Fund, and the 
 interest on the mortgage and the Great Western Eailway 
 debentures will be dealt with in like manner. Young 
 
18 
 
 EXECUTORSHIP ACCOUNTS. 
 
 ladies who are entirely dependent upon their income from 
 such a trust fund are often subjected to some inconvenience 
 at the outset, as they have no funds immediately payable to 
 them, and only a portion of a half-year's income payable to 
 them when the first half-year's dividends are received. The 
 problem of how to live while the corn is growing usually has 
 to be solved by a payment on account of income by the 
 executor. 
 
 From this time this account will be during the niece's life a 
 simple record of the receipt and payment of income, subject 
 only to any changes of investment. 
 
 Upon death of 
 niece. 
 
 Upon her death accounts will have to be kept of the 
 children's shares during infancy, or if they are all of age the 
 fund must be got in and divided. If any reversioner has mort- 
 gaged his share and notice thereof has been given to the 
 executor, it is a good plan to make a note of this upon the 
 accounts. 
 
 The account, as already stated, is intended as an illustra- 
 tion only, and not as an exact statement, and there are details 
 in which the working is not strictly accurate, but it will, 
 doubtless, answer the purpose for which it is designed. 
 
 The form of ''account'has many uses and advantages. 
 
 Advantages of 
 this form of 
 Executors' 
 Accounts. 
 
 Firstly. — It is a clear and continuous record of the execu- 
 tors' and trustees' dealings with the estate from the death, and 
 the fact of such an account being kept ensures care in the 
 administration, and is a safeguard against breaches of trust. 
 In addition, the account is always an answer to those trouble- 
 some people who are born or married into families, and com- 
 mence a disturbance because they do not find so much money 
 as they expected, or because the trustee has ofi'ended them 
 (very frequeutly by declining to commit a breach of trust). 
 
EXECUTORSHIP ACCOUNTS. 19 
 
 Secondly. — The accounts are so arranged that with very 
 little trouble the Stamp Duty Accounts can be made out from 
 them, the order and classification of the items in the two 
 accounts being nearly identical. 
 
 Thirdly. — If any application to the Court of Chancery be 
 necessary in the course of the administration, the Court will 
 often be satisfied with the production of these accounts, while, 
 if a detailed Cash Account be required in the Chancery form, 
 it is readily made up from the statement, and all the usual 
 interrogatories may be readily answered. 
 
 Fourthly. — It enables the trustees to furnish the materials 
 for a complete release, and further to bind the beneficiaries by 
 obtaining their signatures to the detailed accounts. 
 
 Fifthly. — It ensures the receipt of all income, and its proper 
 distribution among the persons entitled to it, and guards 
 against any waste of principal through inadvertence. 
 
 Sixthly. — If the accounts are commenced as soon as the 
 executors have proved the will, they ensure all these advan- 
 tages at a small cost to the estate. ' _ 
 
 These advantages offer a great inducement to trustees to 
 relieve themselves of labour and responsibility by employing 
 an accountant. They may by doing so have a trustworthy 
 agent who will keep the accounts, send half-yearly or other 
 periodical statements to the beneficiaries, take proper receipts, 
 and, in fact, manage all the current business of the trust at a 
 cost to which no legatee can take exception. 
 
 It must not be assumed that Executorship Accounts are complicated 
 always capable of being dealt with as easily and clearly as unravelled, 
 those which have been put before you. Carelessness and dis- 
 order are vices to which both testators and executors are sub- 
 ject, and frequently an accountant is employed because no 
 one without his special training, and the patience which it 
 
20 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Assistance to 
 Executor. 
 
 eDgenders, could bring order out of the seeraing chaos result- 
 ing from want of system in recording transactions as they 
 arise. There is no case to which the telegraphic motto of our 
 Institute " Unravel," applies with so great force as when we 
 are dealing with a mass of papers accumulated by a man who 
 is no longer living to furnish a clue to their meaning. 
 
 Apart from the accounts an accountant can often render 
 valuable aid to an executor by his training in administrative 
 work. There are often trades to be carried on, financial 
 arrangements to be made, and many things to be done at 
 the moment with a knowledge and promptitude which arises 
 from practice as liquidators and trustees. But the present 
 subject deals only with Executorship Accounts, and a few 
 general hints as to the mode of dealing with a testator's 
 papers when they are first received, will usefully conclude 
 these remarks. It may be assumed that all men, no matter 
 how unmethodical they may appear, have a system of deal- 
 ing with papers and documents ; it may be a very bad and 
 imperfect system, but it is there, and the accountant's first care 
 must be to find it out, as, once found, it will materially 
 assist him in understanding the testator's affairs. Sometimes- 
 it may not appear until weeks have been spent upon the 
 papers, but there is little doubt that the system is there. 
 a?°t^ ^rr °n'°" Firstly, it is desirable to run quickly through the papers, 
 ment of paper f. discarding all which are manifestly irrelevant, then to 
 classify the remainder, and, as far as possible, arrange them 
 in order of date, then to proceed to reduce the information 
 • which they contain to notes, and it will be found that by 
 patient comparison, an unfailing memory, and that trick 
 which accountants acquire of recalling a figure which they 
 saw an hour or a week before, it is possible eventually to 
 construct a coherent account. Practice and the habit of 
 concentration will enable the accountant to recall two or three 
 amounts scattered over various papers, and mentally adapt 
 them to balance the sum of them which has appeared else- 
 where. 
 
 Advantage of 
 
 finding 
 
 idiosyncracy. 
 
EXECUTORSHIP ACCOUNTS. 21 
 
 One word of advice is desirable in conclusion — never to put 
 hasty work into Executors' Accounts. There are so many- 
 points to be determined as to the proper destination of each 
 figure, and there are so many subtleties which may be 
 easily overlooked that in this, as in so many cases, the 
 safest motto is " Festina lente." 
 
22 
 
 EXECUTORSHIP ACCOUNTS. 
 
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EXECUTORSHIP ACCOUNTS. 23 
 
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 Form No. 17. To be presented with AflBdavit (Form A — 1 or A — 3) on payment of Duty. 
 
 [For Rates of Duty see p. 4 of Instructions on Form A — 2, accompanying Form of Affidavit A — i or A — 3.] 
 This Warrant should be filled up by the person presenting the Affidavit, and the duty must be paid at 
 the same time. Payment may be made at the Office of a Collector of Inland Revenue, in England, or the 
 duty may be remitted by Cheque, drawn in favour of the Commissioners of Inland Revenue, and crossed 
 " Bank of England," to the Accountant-General (Cashier), Inland Revenue, Somerset House, London, 
 W.C.. together with the Affidavit and this warrant. 
 
 For Deaths after ist August 1894, and for Cases paying ad valorem duty. Consecutive Number 
 
 (For use at Chief Office only.) 
 
 ESTATE DUTY (Finance Acts 1894 & 1896). 
 
 Surname of Applicant James Bradshaw and Charles Drury. 
 Address 100 Great George Street, Westminster. 
 Date 14th day of A iigust 1894. 
 
 Collector's Office Stamp. 
 189- 
 
 Name and former 1 Name Arthur Bradshaw, 
 
 Address of Deceased j Address 1,001 Hampstead Road, London, N. 
 
 Date of death, 4th day of A ugust 1894. 
 
 A SEPARATE WARRANT MUST BE USED FOR EACH AFFIDAVIT. 
 
 Abstract of Affidavit. 
 
 Gross 
 Capital 
 PART I.-AGGREGABLE PROPERTY. £ s d 
 
 Personal Property situate in the United Kingdom (Account and ) 
 Schedule No. I ) ) j 93,952 79 
 
 Personal Property situate abroad (Accountand Schedule No. 2).. 
 
 Other Personal Property, viz. :— 
 
 '~ (Account No. 3).. 
 
 (Account No. 4).. 
 
 ^^ (see para. 15 of Affiit.).. 
 
 Total Personalty 
 Real Property (Account No. 5) . . 
 Other Real Property (see para. 15 of Affiit.) . . 
 
 93.952 7 9 
 17,643 15 o 
 
 Totals 
 
 £\ 111,596 2 9 
 
 Debts and 
 Deductions 
 
 £ sd 
 
 15.519 " 9 
 
 15,519 II 9 
 
 Net 
 Capital 
 £ sd 
 
 78,432 16 o 
 
 78,432 16 o 
 17,643 15 o 
 
 15,519 II 9 96,076 II o 
 
 Deduct value of Interests in Expectancy (and Property referred to ( Personalty 
 in para. 15 of Affdt.) on which Duty is not paid t Realty . . 
 
 Net Value of Aggregable Property on which Estate Duty is now to be paid 
 
 £96,076 no 
 
 DUTY PAYABLE. 
 
 Adjusted Net Capital on which duty is chargeable 
 
 On £78,430 OS. od. Personalty 
 Deduct Allowance for Duty payable 
 Add:— 
 
 Rate per 
 
 at 5^ 
 
 in British Possessions, 
 at Prior Death . . 
 
 Interest at £3 per cent, per annum on duty payable from day after death to 1 
 
 date of delivery of the Affidavit, both days inclusive, i.e., years r 
 
 and 10 days I 
 
 Total . . . . .. 
 
 On Value of Realty now paid* £17,650 os. od | at 5^ 
 
 Add :— '~ 
 
 Interest at £3 per cent, per annum on whole duty (or, if paid by instal-' 
 ments, on first instalment) from day after expiration of 12 months irom 
 
 the death to date of delivery of Affidavit, both days inclusive, i.e., 
 
 years and days 
 
 Total Duty and Interest Payable on Aggregable Property (Part I.) . . . . £ 
 
 Do. do. on Non-aggregable Property (Part II. as over £ 
 
 Do. 
 
 do. 
 
 on this Affidavit 
 
 Duty 
 £ s d 
 
 4.312 
 
 3 12 o 
 
 4.315 12 o 
 968 o o 
 
 5.283 12 
 
 The foregoing details have been compared with Affidavit, 
 
 -pro Accountant. 
 
 * If only one instalment is to be paid on this Warrant the value of Realty to be carried out here 
 should be i of the total net value. If only one half-yearly instalment is to be paid, the value should 
 be 3^ of the total. [For Part II. see over.] 
 
EXECUTORSHIP ACCOUNTS. 
 
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AKTHUE BEADSHAW, Esq., deceased. 
 GENEEAL STATEMENT 
 
 OF THE 
 
 TEUST ACCOUNTS. 
 
 D 2 
 
40 EXECUTORSHIP ACCOUNTS. 
 
 1 
 
 ^- Principal in Account with the Estate 
 
EXECUTORSHIP ACCOUNTS. 41 
 
 1 
 OF THE LATE ARTHUR BrADSHAW, EsQ. Cr. 
 
 1894 fo. £ 8 d 
 
 Aug. 4 By Cash in the house at the death . . . . 20 20 17 6 
 
 ,, By Lloyd's Bank, Ltd., Balance of Testator's 
 
 account at the death 30 1,080 12 
 
 „ By Jewels, Trinkets, Wines and consumable 
 Stores bequeathed to wife, valued for 
 
 probate at £250 •• ,, ,, „ „ 
 
 ,, By Arthur James Bradshaw for the following 
 Assets of the Testator's Trade, viz. : — 
 Goodwill valued for 
 probate at 1 year's 
 profit on the average 
 of 3 preceding years 4,000 52 
 Stock in Trade valued 
 by Messrs. Smith and 
 Johnson at .. .. 17,000 0,, 
 
 Loose Plant, Tools, and 
 Fittings valued by 
 Messrs. Smith and 
 Johnson at . . . . 5,000 „ 
 Book Debts amounting 
 to £40,890 agreed to be 
 taken subject to a de- 
 duction of 5 per cent. 88,370 ,, 
 
 64,370 
 
 By London and North Western Railway Co. 
 
 — Proportion of J year's dividend from 
 
 from 1st July upon £5,000 Guaranteed 
 
 4 per cent. Stock— 35 days less I. T. 
 
 128. 8d .36 18 7 9 
 
 By Leasehold Houses, Willesden — Half 
 
 year's Rents due 24th June, less I. T. 
 
 £6 13s. 4d .38 193 6 8 
 
 By Leasehold Houses, Willesden — Proportion 
 
 of half year's rents from 24th June, 41 
 
 day's less I. T. £1 9s. 9d , 43 1 6 
 
 By Henry Owen — Amount due upon note of 
 
 hand dated 1st July 1894 .. ..41 1,000 
 
 By Henry Owen— Proportion of half year's 
 
 interest upon £1,000 from Ist July, 35 
 
 days at 5 per cent, less I. T. 3s. 2d. .. ,, 4 12 8 
 
 By amount carried forward . . £66,730 18 1 
 
42 EXECUTORSHIP ACCOUNTS. 
 
 1 
 
 Dr. Principal in Account with the Estate 
 
 1898 fo. £ s d 
 
 Mar. 31 To Funeral Expenses, Transfer 
 To Testamentary Expenses ,, 
 To Executorship Expenses „ 
 To Debts „ 
 
 To Legacies ,, 
 
 To Arthur James Bradshaw — One-half share 
 
 of Residue . . . . . . . , . . 62 
 
 To Emily Bradshaw — One-half share of 
 
 Residue 
 
 5 
 6 
 
 7 
 8 
 9 
 
 30 
 
 5.300 
 
 1.515 
 
 15.489 11 9 
 
 25,250 
 
 62 
 
 26,423 16 10 
 
 63 
 
 26,423 16 11 
 
 £100,432 5 6 
 
EXECUTORSHIP ACCOUNTS. 43 
 
 1' 
 OF THE LATE ARTHUR BrADSHAW, EsQ. Ct. 
 
 to. £ 8 d 
 
 1894 By amount brought forward . . 66,730 18 1 
 
 Aug. J 4;^By John Edwards — Amount advanced upon 
 mortgage of Fre ehold Land and Houses, 
 Nos. 1.003 & 1,004 Hampstead Road, 
 London, at 4 per cent 42 6,000 
 
 ,, By John Edwards — Proportion of | year's 
 interest on £6,000 from Ist April, 126 
 days at 4 percent., less I. T. £2 15s. Id. „ 79 17 5 
 
 Sept. 80 By Cash — Hackney & Co., proceeds sale of 
 brougham, carriage horses and harness, 
 less commission, £8 10s. .. ..20 161 10 
 
 Dec. 31 By Gash— Proceeds of Policy No. 10000 in 
 the Law Life Office upon the life of 
 Testator with bonus added , 5,360 
 
 1895 
 June 24 By Leasehold Houses, Willesden — Amount 
 produced by sale of this property by 
 auction, per Smith and Johnson .. 38 7,000 
 
 1898 
 Mar. 25 By Household Furniture — Proceeds sale by 
 auction of household furniture and 
 effects upon the death of Mrs. Brad- 
 shaw, per Smith and Johnson.. .. 40 2,000 
 
 „ By Freehold House, 1,001 Hampstead Road 
 — Amount produced by sale of this 
 property by auction, per Smith and 
 Johnson 39 4,500 
 
 31 By London and North Western Railway 
 Co.— £5,000 Consolidated Guaranteed 4 
 per cent. Stock retained to answer 
 Emily Bradshaw's share of residue. 
 Value at £152, the medium price of 
 this day 36 7,600 
 
 „ By Great Western Railway Co. — Increase 
 in value of £10,000 Stock from date of 
 purchase 44 1,000 
 
 £100,432 5 6 
 
44 EXECUTOESHIP ACCOUNTS. 
 
 5 
 
 Dr. Funeral Expenses in Account with the 
 
 1894 f^^ i s^ 
 
 Aug. 30 To Cash— Reformed Funeral Co. . . .20 20 
 
 Sept. 30 To Cash — G. Thompson, Gravestone and 
 
 Inscription .. .. , 10 
 
 £30 
 
 6 
 
 Dr. Testamentary Expenses in Account with the 
 
 1894 fo. £ s d 
 
 Aug. 14 To Cash — Bedford and Co. Estate Duty and 
 
 Fees 5,3C0 
 
 Settlement Estate Duty 287 20 5,587 
 
 £5,587 
 
 7 
 
 Dr. Executorship Expenses in Account with the 
 
 1894 fo £ s~d 
 Sept. 30 To Cash — Smith and Johnson, Valuation for 
 
 1895 Probate 20 275 
 
 Mar. 31 To Cash— Bedford and Co., Bill of Costs for 
 
 proving the Will and for general busi- 
 ness connected with the administration 
 
 1898 of the Estate ,, 600 
 
 Mar. 25 To Cash — Smith & Johnson, Auctioneer's 
 
 charges for the sale of Household 
 
 Furniture and effects, and of Freehold 
 
 and Leasehold Properties .. .. ,, 420 
 
 „ To Cash — James & Son, Accountant's 
 
 Charges „ 100 
 
 „ To Cash— Bedford & Co., Bill of Costs for 
 
 drawing release and general business . . ,, 220 
 
 £1,515 
 
EXECUTORSHIP ACCOUNTS. 
 
 
 46 
 
 Estate of the late Arthub Bradshaw, Esq. 
 
 
 5 
 Cr. 
 
 1898 
 Mar. 31 By Principal— Transfer 
 
 fo. 
 1 
 
 £ s d 
 30 
 
 £30 
 
 Estate of the late Arthur Bradshaw, Esq. 
 
 Cr. 
 
 1898 fo. 
 
 Mar. 31 By Principal— Transfer of Estate Duty and 
 
 Fees 1 
 
 ,, By Emily Bradshaw — Settlement Estate 
 Duty on Legacy of £10,000, and on 
 £28,765, her one-half share of the total 
 Estate, less legacies, as shown by the 
 Executor's Affidavit for Inland Revenue 63 
 
 Memcn-andum showing amount liable to 
 Settlement Estate Duty : — 
 
 Total Net Estate as per Affidavit,£96.981 
 Less Legacies bequeathed by 
 
 the Will 
 
 25,250 
 
 Freeholds bequeathed to A. J. 
 Bradshaw 
 
 70.731 
 13,200 
 
 
 57,531 
 
 £ s d 
 
 5,300 
 
 287 
 
 £5,687 
 
 One-half is 
 
 28,765 
 
 Estate of the late Arthur Bradshaw, Esq. 
 
 Cr. 
 
 By Principal — Transfer 
 
 fo. 
 1 
 
 £ 
 1,515 
 
 s d 
 
 
 £1,515 
 
46 EXECUTORSHIP ACCOUNTS. 
 
 Dr. Debts in Account with the Estate 
 
 1894 fo. 
 
 Aug. 31 To Mary Bradshaw— J. Veal, Butcher . . 48 
 
 „ To „ S. Doughty, Baker .. „ 
 
 „ To „ T, Patching, Tailor .. „ 
 
 ,, To „ Hampstead Overseers' 
 
 Poor Rate, made Ist 
 
 August . . . . ,, 
 
 ,, To ,, Servant's Wages . . ,, 
 
 „ To Cash — G. Turner—^ year's Ground Rent 
 
 of Leasehold Houses, Willesden, due 
 
 24th June, less I. T. 13s. 4d 20 19 6 8 
 
 Sept. 30 To Arthur James Bradshaw — Liabilities in 
 Testator's Trade, discharged by Arthur 
 James Bradshaw, in the ordinary course 
 of trade as vouched by the Executor's 
 
 Accountants 52 15,400 
 
 1895 
 Jan. 14 To Cash — Proportion of Half Year's Ground 
 y^ Rent of Leasehold Houses, Willesden, 
 i to 4th August, 41 days less I.T. 38. . . 20 4 6 1 
 
 £ s 
 
 d 
 
 10 12 
 
 4 
 
 5 6 
 
 8 
 
 25 
 
 
 
 15 
 
 
 
 10 
 
 
 
 £15,489 11 9 
 
 Dr. Legacies in Account with the Estate 
 
 1894 fo. £ 8 d 
 Aug. 4 To Emily Bradshaw— Legacy in trust . . 60 10,000 
 
 ,, To Arthur James Bradshaw — Part of 
 Testator's Capital in his business, 
 
 specifically bequeathed 52 10,000 
 
 „ To Arthur James Bradshaw — Goodwill of 
 
 Trade valued for probate at 1 year's 
 
 profits on the average of three preceding 
 
 years £4,000 specifically bequeathed . . 
 
 Sept. 4 To Mary Bradshaw— Pecuniary Legacy . . 
 
 1895 • 
 Aug. 4 To James Bradshaw — Pecuniary Legacy . . 
 
 ,, To Charles Drury— Pecuniary Legacy 
 
 „ To Cash — Trustees of St. Thomas's Hospital, 
 
 Pecuniary Legacy 
 „ To Cash — Duty on above Legacy 
 
 >) 
 
 4,000 
 
 
 
 
 
 48 
 
 500 
 
 
 
 
 
 50 
 
 100 
 
 
 
 
 
 51 
 
 100 
 
 
 
 
 
 20 
 
 500 
 
 
 
 
 
 " 
 
 50 
 
 
 
 
 
 
 £25,250 
 
 
 
 
 
EXECUTORSHIP ACCOUNTS. 47 
 
 8 
 OF THE LATE ARTHUE BraDSHAW, EsQ. Ct. 
 
 fo. £ 8 d 
 
 By Principal— Transfer 1 15,489 11 9 
 
 £15,489 11 9 
 
 9 
 OF THE LATE ARTHUR BrADSHAW, EsQ. Ct. 
 
 fo. £ s d 
 
 By Principal— Transfer 1 25,250 
 
 £25,250 
 
48 EXECUTORSHIP ACCOUNTS. 
 
 10 
 
 Dr. Income in Account with the Estate 
 
 1895 fo. £ 8 d 
 
 Feb. 4 To Mary Bradshaw — Half-year's Annuity, 
 
 less I. T. £20 49 580 
 
 Aug. 4 To Mary Bradshaw — Half-year's Annuity, 
 
 less I. T. £20 49 580 
 
 ,, To Arthur James Bradshaw — Half-share of 
 
 Balance of Income . . . . . . 53 498 15 7 
 
 „ To Emily Bradshaw — Half-share of Bal- 
 ance of Income . . . . . . . . 54 498 15 6 
 
 £2,157 11 1 
 
 1896 fo. £ s d 
 
 Aug. 4 To Emily Bradshaw — One year's interest 
 from 4th August 1895, on £10,000 at 
 4 per cent., less I. T. £13 6s. 8d. .. 60 386 13 4 
 
 1897 
 Aug. 4 To Mary Bradshaw— Annuity to date, less 
 
 I. T. £80 49 2,320 
 
 1898 
 Jan. 4 To Mary Bradshaw — Proportion of Half- 
 year's Annuity to her death, 153 days 
 
 less I. T., £16 13s. 4d „ 483 6 8 
 
 Mar. 25 To Freehold House, Hampstead Road — Pro- 
 portion of taxes from death of tenant 
 for life to date allowed to purchaser 39 20 
 
 31 To Emily Bradshaw — Interest to date on 
 
 £10,000 at 4 per cent., less I. T. £22 . . 60 638 
 
 „ To Arthur James Bradshaw — Half-share of 
 
 Balance of Income 53 899 18 3 
 
 ,, To Emily Bradshaw — Half-share of Balance 
 
 of Income 54 899 18 3 
 
 £5,647 16 6 
 
EXECUTORSHIP ACCOUNTS. 49 
 
 10 
 OP THE LATE AeTHUR BrADSHAW, EsQ. Cv. 
 
 1894 fo. £ 8 d 
 
 Sept. 30 By John Edwards — Balance of half-year's 
 interest on £6,000 from 4th August, 57 
 days at 4 percent., less 1. T. £1 48. lid. 42 36 2 7 
 
 Dec. 25 By Willesden Rents — Balance of proportion 
 
 of half-year's Rents, from 4th August 37 135 4 7 
 
 31 By London and North Wesiern Railway Co. 
 — Balance of half-year's dividend, from 
 4th August, 149 days, less I. T. 
 
 £2 14s. Od 36 78 5 7 
 
 ,, By Henry Owen — Balance of half-year's in- 
 terest on £1,000, from 4th August, 
 149 days at 5 per cent., less I. T. 
 
 13s. 6d 41 19 10 8 
 
 1895 
 June 24 By Willesden Rents — Balance of half-year's 
 
 Rents 37 174 
 
 30 By Henry Owen — Half-year's interest on 
 £1,000 at 5 per cent., less I. T. 
 
 16s. 8d 41 24 3 4 
 
 Aug. 4 By Arthur James Bradshaw — One year's 
 interest on £34,970 at 5 per cent., less 
 I. T. £58 5s. 8d 62 1,690 4 4 
 
 £2,157 11 1 
 
 1895 fo. £ s 
 
 Dec. 31 By Great Western Railway Co. — Half- 
 year's interest on £10,000 at 4 per 
 cent., less I. T. £6 13s. 4d 44 193 6 
 
 1896 
 Aug 4 By Arthur James Bradshaw — One year's 
 interest on £29,975 at 5 per cent., less 
 I. T. £49 19s. 2d. 52 
 
 1897 
 Aug. 4 By Arthur James Bradshaw — One year's 
 
 interest on £24,980 at 5 per cent., less 
 
 I. T. £41 12s. 8d. „ 
 
 Sept. 30 By John Edwards — Interest to date, less 
 
 I. T. £24 42 
 
 Dec. 31 By London and North Western Railway Co. 
 
 Dividends to date, less I. T. £20 . . 36 
 ,, By Great Western Railway Co. — Interest to 
 
 date, less I. T. £26 13s. 4d 44 
 
 1898 
 Mar. 31 By John Edwards — Half-year's interest on 
 
 £6,000 at 4 per cent.,, less I. T. £4 . . 42 
 „ By Arthur James Bradshaw— Proportion of 
 1 year's interest on £19,985, 239 days 
 at 5 per cent., less I. T. £21 163. 8d. . . 52 
 
 1,448 15 
 
 10 
 
 1.207 7 
 
 4 
 
 696 
 
 
 
 580 
 
 
 
 773 6 
 
 8 
 
 116 
 
 
 
 633 
 
 
 
 £5,647 16 
 
 6 
 
50 
 
 EXECUTORSHIP ACCOUNTS. 
 
 20 
 
 Dr. 
 
 Executors' Cash Account in Account with the 
 
 1894 fo. £ s d 
 Aug. 4 To Principal — Cash in the house at the 
 
 death 1 20 17 6 
 
 14 To Lloyd's Bank Limd 30 5,587 
 
 25 To „ „ „ 100 
 
 30 To „ „ „ 20 
 
 „ To „ „ ,. 19 6 8 
 
 31 To Leasehold Houses, Willesden . . . . 38 198 6 8 
 Sept. 4 To Lloyd's Bank Limd 30 446 1 6 
 
 30 To Principal— Hackney & Co., Proceeds of 
 sale of Brougham, Carriage Horses 
 
 and Harness, less commission £8 10s. 1 161 10 
 
 „ To Lloyd's Bank Limd 30 10 
 
 „ To „ „ „ 275 
 
 To John Edwards 42 116 
 
 To Henry Owen .. .. .. ..41 24 3 4 
 
 Oct. 
 
 14 
 
 Dec. 
 
 31 
 
 1895 
 
 Jan. 
 
 14 
 
 To London and North Western Railway Co. 36 96 13 4 
 
 „ To Lloyd's Bank Limd 30 19 6 8 
 
 „ To Leasehold Houses, Willesden . . . . 38 193 6 8 
 
 31 To Lloyd's Bank Limd 30 1,935 
 
 ,, To Duty on Residue — Arthur James Brad- 
 
 shaw 61 120 
 
 „ To Principal— Proceeds of Policy No. 10000, 
 in Law Life OflEice, upon the life of 
 
 Testator, with bonus added . . . . 1 5,360 
 
 Feb. 4 To Lloyd's Bank Limd 30 580 
 
 Mar. 31 To ,, ,, „ 500 C 
 
 June 24 To „ „ , 19 6 8 
 
 „ To Leasehold Houses, Willesden . . . . 38 193 6 8 
 
 Forward 
 
 £15,989 5 8 
 
EXECUTORSHIP ACCOUNTS. 61 
 
 30 
 Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1894 fo. £ 8 d 
 
 Aug. 4 By Mary Bradshaw — Cash in the house, at 
 
 the death, left in her hands . . . . 48 20 17 6 
 
 14 By Testamentary Expenses— Bedford & Co., 
 Solicitors, Estate Duty and Fees, and 
 Settlement Estate Duty . . . . 6 5,587 
 
 25 By Mary Bradshaw— On account . . . . 48 100 
 
 30 By Funeral Expenses — Reformed Funeral 
 
 Co. 5 20 a 
 
 31 By Debts -G. Turner— Half-year's Ground 
 
 Rent, Willesden, due 24th June . . 8 
 
 „ By Lloyd's Bank Limd. 30 
 
 Sept. 4 By Mary Bradshaw — Balance of Legacy . . 48 
 30 By Funeral Expenses — G. Thompson — 
 
 Gravestone and Inscription . . . . 5 10 
 „ By Executorship Expenses — Smith & John- 
 son — Valuations . . . . . . . . 7 
 
 „ By Lloyd's Bank Limd 30 
 
 Oct. 14 By „ „ •> 
 
 Dec. 31 By „ „ „ 
 
 19 
 
 6 
 
 8 
 
 193 
 
 6 
 
 8 
 
 445 
 
 1 
 
 6 
 
 276 
 
 
 
 161 10 
 
 
 
 116 
 
 
 
 24 3 
 
 4 
 
 96 13 
 
 4 
 
 193 6 
 
 8 
 
 1895 
 
 Jan. 14 By „ ., , 
 
 ,. By „ „ , 
 
 „ By Debts— Proportion of Half-year's Ground 
 Rent of Leasehold Houses, Willesdeo, 
 to 4th August, 41 days, less I. T. 3s. . . 8 4 6 1 
 
 „ By Willesden Rents— Balance of Half-year's 
 
 Ground Rent, less I. T. 10s. 4d. . . 37 
 
 31 By Duty on Residue 61 
 
 „ By Lloyd's Bank Limd 30 
 
 ., By „ „ „ 
 
 Feb. 4. By Mary Bradshaw— Half-year's Annuity . . 49 
 Mar. 31 By Executorship Expenses— Bedford & Co.— 
 Bill of Costs for proving the Will, and 
 for general business 7 500 0- 
 
 15 
 
 
 
 7 
 
 1,935 
 
 
 
 
 
 120 
 
 
 
 
 
 5,360 
 
 
 
 
 
 580 
 
 
 
 
 
 Forward .. £15,776 12 4 
 
52 
 
 EXECUTORSHIP ACCOUNTS. 
 
 21 
 
 Dr. 
 
 Executors' Cash Account in Account with the 
 
 1895 
 
 June 24 
 July 1 
 Aug. 4 
 
 fo. 
 
 s d 
 
 Sept. 4 
 
 1896 
 Jan. 1 
 Aug. 4 
 
 1897 
 Aug. 4 
 
 Sept. 30 
 Dec. 31 
 
 1898 
 Jan. 1 
 Feb. 4 
 Mar. 31 
 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 
 Forward 
 Leasehold Houses, Willesden 
 Henry Owen 
 
 Arthur James Bradshaw . . 
 Lloyd's Bank Limd. 
 
 To Great Western Railway Co. 
 To Arthur James Bradshaw . . 
 
 To „ „ „ 
 
 To Lloyd's Bank Limd. 
 
 To John Edwards 
 
 To London and North Western Railway Co. 
 
 To Great Western Railway Co 
 
 To Lloyd's Bank Limd. 
 
 To Household Furniture — Smith & Johnson 
 
 — Proceeds of sale of same 
 To Freehold House, Hampstead Road 
 
 To Lloyd's Bank Limd 
 
 To 
 To 
 To 
 To 
 To 
 
 
 15.989 
 
 5 8 
 
 38 
 
 7,000 
 
 
 
 41 
 
 1,024 
 
 3 4 
 
 52 
 
 6,685 
 
 4 4 
 
 30 
 
 580 
 
 
 
 ,, 
 
 14,200 
 
 
 
 J, 
 
 200 
 
 
 
 II 
 
 500 
 
 
 
 
 50 
 
 
 
 
 13 
 
 
 
 ,, 
 
 97 
 
 
 
 
 90 
 
 
 
 >j 
 
 498 
 
 15 7 
 
 44 
 
 193 
 
 6 8 
 
 52 
 
 6,443 
 
 15 10 
 
 
 6,202 
 
 7 4 
 
 30 
 
 2,320 
 
 
 
 42 
 
 696 
 
 
 
 36 
 
 580 
 
 
 
 44 
 
 773 
 
 6 8 
 
 30 
 
 500 
 
 
 
 40 
 
 2,000 
 
 
 
 39 
 
 4,470 
 
 
 
 30 
 
 420 
 
 
 
 
 100 
 
 
 
 
 220 
 
 
 
 
 473 
 
 6 8 
 
 
 899 18 3 
 
 
 4.898 
 
 6 10 
 
 £78,117 17 2 
 
EXECUTORSHIP ACCOUNTS. 53 
 
 20 
 
 Estate op the late Arthur Bradshaw, Esq. Cr. 
 
 1895 fo. £ 8 d 
 
 Forward .. .. 15,776 12 4 
 June 24 By Willesden Kents— Half-year's Ground 
 
 Rent, Willesden, less I. T. 13s. 4d. ..37 19 6 8 
 
 „ By Lloyd's Bank, Limd 30 7,193 6 8 
 
 1895 
 
 July 1 By „ „ „ 1,024 3 4 
 
 Aug. 4 By „ „ , 6,685 4 4 
 
 ,, By Mary Bradshaw — Half-year's Annuity . . 49 580 
 
 ,, By Great Western Railway Co. — Purchase 
 
 of Stock 44 14,200 
 
 ,, By Emily Bradshaw's Maintenance Account 
 
 —Per James Bradshaw 55 200 
 
 ,, By Legacies. — Trustees St. Thomas's Hos- 
 pital 9 500 
 
 ,, By Legacies — Duty on above Legacy . . ,, 50 
 
 ,, By James Bradshaw — Legacy £97, and Duty 
 
 £3 50 100 
 
 ,, By Charles Drury— Legacy £90, and Duty 
 
 £10 51 100 
 
 Sept. 4 By Arthur James Bradshaw — Income Ac- 
 count 53 498 15 7 
 
 1896 
 
 Jan. 1 By Lloyd's Bank, Limd 30 193 6 8 
 
 Aug. 4 By „ „ , 6,443 15 10 
 
 1897 
 
 Aug. 4 By „ ,, , 6,202 7 4 
 
 „ By Mary Bradshaw— Annuity Account . . 49 2,320 
 
 Sept. 30 By Lloyd's Bank, Limd 30 696 
 
 Dec. 31 By „ .. , 580 
 
 1898 
 Jan. 1 By „ „ „ 773 6 8 
 
 Feb. 4 By Emily Bradshaw— Maintenance Account, 
 
 per James Bradshaw . . . . . . 55 500 
 
 Mar. 31 By Lloyd's Bank, Limd 30 2.000 
 
 „ By „ „ 4,470 
 
 ,, By Executorship Expenses — Smith & John- 
 son, Auctioneer's Charges .. .. 7 420 
 
 ,, By Executorship Expenses — James & . Son, 
 
 Accountant's Charges . . . . . . „ 100 
 
 ,, By Executorship Expenses — Bedford & Co... 
 
 Solicitor's Costs , 220 
 
 „ By Arthur James Bradshaw— Balance of 
 
 Share of Income 53 899 18 3 
 
 „ By Mary Bradshaw — Annuity Account . . 49 473 6 8 
 
 ,, By Arthur James Bradshaw — Balance of 
 
 Share of Residue 62 4,898 6 10 
 
 £78,117 17 2 
 
54 
 
 EXECUTORSHIP ACCOUNTS. 
 
 30 
 
 Dr. 
 
 Lloyd's Bank, Limd., in Account with the 
 
 1894 
 
 
 
 fo. 
 
 £ 8 d 
 
 Aug. 4 
 
 To 
 
 Principal Balance of Testator's Account 
 
 
 
 
 
 at the death 
 
 1 
 
 1,080 12 
 
 31 
 
 To Cash 
 
 20 
 
 193 6 8 
 
 Sept. 30 
 
 To 
 
 
 ,, 
 
 161 10 
 
 Oct. 14 
 
 To 
 
 
 ,, 
 
 116 
 
 Dec. 31 
 
 To 
 To 
 
 
 '• 
 
 24 3 4 
 5,360 
 
 1895 
 
 
 
 
 
 Jan. 14 
 
 To 
 To 
 
 
 - 
 
 96 13 4 
 193 6 8 
 
 31 
 
 To 
 
 
 ,, 
 
 120 
 
 June 24 
 
 To 
 
 
 ,, 
 
 7.193 6 8 
 
 July 1 
 
 To 
 
 ,, . . 
 
 ,, 
 
 1,024 3 4 
 
 Aug. 4 
 
 To 
 
 
 M 
 
 6.685 4 4 
 
 1896 
 
 \ 
 
 
 
 
 Jan. 1 
 
 M 
 
 
 >> 
 
 193 6 8 
 
 Aug. 4 
 
 ^0 
 
 ., 
 
 .. 
 
 6,443 15 10 
 
 1897 
 
 
 
 
 
 Aug. 4 
 
 To 
 
 
 ,, 
 
 6,202 7 4 
 
 Sept. 30 
 
 To 
 
 
 
 ,, 
 
 696 
 
 Dec. 31 
 
 To 
 
 ,, 
 
 M 
 
 580 
 
 1893 
 
 
 
 
 
 Jan. 1 
 
 To 
 
 ,, . • 
 
 ,, 
 
 773 6 8 
 
 Mar. 31 
 
 To 
 
 
 
 
 2,000 
 
 ,, 
 
 To 
 
 ,, 
 
 „ 
 
 4,470 
 
 1898 
 Mar. 81 To Balance brought forward . 
 
 £43,607 2 10 
 
 £8,036 14 
 
EXECUTORSHIP ACCOUNTS. 
 
 Estate of the late Abthur Bradshaw, Esq. 
 
 Cr. 
 
 80 
 
 1894 
 
 
 Aug. 14 
 
 By Cash 
 
 25 
 
 By ,. 
 
 30 
 
 By „ 
 
 
 By „ 
 
 Sept. 4 
 
 By „ 
 
 30 
 
 By .. 
 
 ., 
 
 By .. 
 
 1895 
 
 
 Jan. 14 
 
 By ., 
 
 31 
 
 By ,. 
 
 Feb. 4 
 
 By .. 
 
 Mar. 31 
 
 By .. 
 
 June 24 
 
 By .. 
 
 Aug. 4 
 
 By .. 
 
 ,, 
 
 By ., 
 
 ,, 
 
 By .. 
 
 ,, 
 
 By .. 
 
 ,, 
 
 By „ 
 
 ,, 
 
 By „ 
 
 ,, 
 
 By „ 
 
 ,, 
 
 By ., 
 
 Sept. 4 
 
 By „ 
 
 1897 
 
 
 Aug. 4 
 
 By „ 
 
 1898 
 
 
 Feb. 4 
 
 By „ 
 
 Mar. 31 
 
 By „ 
 
 ,, 
 
 By ,. 
 
 „ 
 
 By „ 
 
 „ 
 
 By „ 
 
 )5 
 
 By „ 
 
 ,, 
 
 By „ 
 
 ,, 
 
 By Balai 
 
 fo. £ 
 
 8 d 
 
 20 5,587 
 
 
 
 100 
 
 
 
 20 
 
 
 
 19 
 
 6 8 
 
 445 
 
 1 6 
 
 10 
 
 
 
 275 
 
 
 
 19 
 
 6 8 
 
 1.935 
 
 
 
 580 
 
 
 
 500 
 
 
 
 19 
 
 6 8 
 
 580 
 
 
 
 „ 14.200 
 
 
 
 200 
 
 
 
 500 
 
 
 
 50 
 
 
 
 13 
 
 
 
 97 
 
 
 
 90 
 
 
 
 498 
 
 15 7 
 
 „ --2,320 
 
 
 
 500 
 
 
 
 420 
 
 
 
 100 
 
 
 
 220 
 
 
 
 473 
 
 6 8 
 
 899 
 
 18 3 
 
 4,898 
 
 6 10 
 
 „ 8,036 14 
 
 £i3,607 2 10 
 
 E 2 
 
66 EXECUTORSHIP ACCOUNTS. 
 
 ae 
 
 Dr. London and North-Western Railway Company in Account 
 
 Principal Income 
 
 1894 fo. £ s d £ s d 
 
 Aug. 4 To Principal — Proportion of half- 
 year's dividend, from 1st 
 July, upon £5,000 Guaran- 
 teed 4 per cent. Stock, 35 
 
 days, less I. T. 12s. 8d. ..1 18 7 9 
 
 Dec. 31 To Income — Balance of half- 
 year's dividend from 4th Aug. 
 
 149 days, less I. T. £2 14s.. . 10 78 5 7 
 
 1897 
 Dec. 31 To Income — Dividends to date, 
 
 less I. T. £20 10 580 
 
 1898 
 
 Mar. 31 To Principal — £5,000 Consoli- 
 
 A^^ dated Guaranteed 4 per cent. 
 
 \ Stock retained to answer 
 
 r~^ Emily Bradshaw's share of 
 
 -^ residue, value at £152, the 
 
 medium price of this day.. 1 7,600 
 
 £7,600 £676 13 4 
 
 1898 
 Mar. 31 To Balance brought forward . . £7,600 
 
 37 
 
 Dr. WiLLESDEN Rents in Account with the Estate 
 
 1894 fo. £ s a 
 
 Dec. 25 To Income — Balance of proportion of half- 
 year's Rents from 4th August . . . . 10 135 4 7 
 1895 
 Jan. 14 To Cash — Balance of half-year's Ground 
 Rents from 4th August, less I. T. 
 
 10s. 4d 20 15 7 
 
 June 24 To Cash — Half-year's Ground Rents, less 
 
 I.T. 13s. 4d , 19 6 8 
 
 „ To Income— Balance of half-year's Rents.. 10 174 
 
 £343 11 10 
 
EXECUTORSHIP ACCOUNTS. 57 
 
 86 
 
 WITH THE Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 Principal Income 
 
 1895 fo. £ s d £ s d 
 
 Jan. 14 By Cash 20 96 13 4 
 
 1897 
 Dec. 31 By Cash „ 580 
 
 1898 
 Mar. 31 By Balance carried forward . . ,, 7,600 
 
 £7,600 £676 13 4 
 
 37 
 OF the late Arthur Bradshaw, Esq. Cr. 
 
 1894 fo. £ 8 d 
 
 Dec. 25 By Leasehold Houses, Willesden — Balance 
 of half-year's Rents from 4th August, 
 
 less I. T. £5 3s. 7d 38 150 5 2 
 
 1895 
 June 24 By Leasehold Houses, Willesden — Half- 
 year's Rents, less I. T. £6 13s. 4d. . . „ 193 6 8 
 
 £343 11 10 
 
58 EXECUTORSHIP ACCOUNTS. 
 
 Dr. Leasehold Houses, Nos. 10, 11, 12 akd 13, New Road, 
 
 LATE Arthur 
 
 1894 fo. 
 
 Aug. 4 To Principal — Half-year's Rents, due 24th 
 
 June, less I. T. £6 13s. 4d 1 
 
 ,, To Principal — Proportion of half-year's 
 Rents from 24th June 41 days, less 
 
 I. T. £19s. 9d , 
 
 Dec. 25 To Willesden Rents —Balance of half-year's 
 
 Rents from 4th August, less I. T. £5 3s. 7d. 37 
 1895 
 June 24 To Willesden Rents — Half-year's Rents, less 
 
 I. T. £6 13s. 4d 
 
 ,, To Principal — Amount produced by Sale . . 1 
 
 £ 
 
 s 
 
 d 
 
 193 
 
 6 
 
 8 
 
 43 
 
 1 
 
 6 
 
 150 
 
 5 
 
 2 
 
 193 
 7,000 
 
 6 
 
 
 8 
 
 
 £7,580 
 
 
 
 
 
 Dr. Freehold House, No. 1,001 Hampstead Road, London, in 
 
 1898 fo. £ s d 
 
 Given to wife for life or widowhood — 
 Mar. 25 To Principal — Amount produced by Sale of 
 this Property by Auction, per Smith & 
 Johnson 1 4,500 
 
 £4,500 
 
 40 
 
 Dr. Household Furniture in Account with the Estate 
 
 1898 fo. £ s d 
 
 Given to wife for life or widowhood, valued 
 for Probate at £1,800. 
 Mar. 25 To Principal— Proceeds, Sale by Auction of 
 Household Furniture and Effects upon 
 the death of Mrs. Bradshaw, per Smith 
 & Johnson 1 2,000 
 
 £2,000 
 
EXECUTORSHIP ACCOUNTS. 59 
 
 willesden, in account with the estate op the cr. 
 
 Bbadshaw, Esq. 
 
 1894 
 Aug. 31 By Cash 
 
 1895 
 
 Jan. 14 By Cash 
 
 June 24 By Cash 
 
 By Cash — Amount produced by Sale of this 
 Property by Auction, per Smith & 
 Johnson . . 
 
 fo. 
 20 
 
 193 
 
 s 
 6 
 
 d 
 
 8 
 
 " 
 
 193 
 193 
 
 6 
 
 8 
 8 
 
 
 7,000 
 
 
 
 
 
 £7.580 
 
 Account with the Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1898 fo. £ s d 
 
 Mar. 25 By Mrs. Mary Bradshaw — Proportion of 
 
 Taxes to 4th January, the day of her 
 
 death, allowed to purchaser . . . . 49 10 
 
 „ By Income — Proportion of Taxes from death 
 
 of Tenant-for-life to date allowed to 
 
 purchaser . . 
 
 31 By Cash — Amount received from Smith & 
 
 Johnson, Auctioneers . . 
 
 10 
 
 20 
 
 
 
 20 
 
 4,470 
 
 
 
 
 £4,600 
 
 
 
 40 
 
 OF THE LATE ARTHUR BrADSHAW, EsQ. Cr. 
 
 1898 fo. £ s d 
 Mar. 31 By Cash — Per Smith & Johnson, proceeds of 
 Sale of Household Furniture and 
 Effects upon the death of Mrs. Brad- 
 shaw 20 2,000 
 
 £2,000 
 
60 EXECUTORSHIP ACCOUNTS. 
 
 41 
 
 Dr. Henry Owen in Account with the 
 
 1894 fo. £ 8 d £ s d 
 
 Aug. 4 To Principal — Amount due upon 
 note of hand dated 1st July 
 
 1894 1 1,000 
 
 „ To Principal — Proportion of half- 
 year's Interest on £1,000 
 from 1st July 35 days, at 5 
 per cent, less I. T. 3s. 2d.. . „ 4 12 8 
 
 Dec. 81 To Income — Balance of half- 
 year's Interest on £1,000 
 from 4th August 149 days, 
 at 5 per cent., less I. T. 
 
 138. 6d 10 19 10 8 
 
 1895 
 
 June 30 To Income — Half-year's Interest 
 on £1,000 at 5 per cent., less 
 I.T. 16s. 8d „ 24 3 4 
 
 £1,000 £48 6 8 
 
 42 ^ 
 
 Dr. John Edwards in Account with the Estate 
 
 1894 fo. £ 8 d £ s d 
 
 Aug. 4 To Principal — Amount advanced 
 upon Mortgage of Freehold 
 Land and Houses, N OS. 1,003 
 and 1,004 Hampstead Road, 
 London, at 4 per cent. . . 1 6,000 
 „ To Principal — Proportion of half- 
 year's Interest on £6,000 
 from 1st April 126 days, at 
 4 per cent., less I. T. £2 15s.- „ 79 17 5 
 
 Sept 30 To Income — Balance of half- 
 year's Interest on £6,000 
 from 4th August 57 days, at 
 4 per cent., less I. T. 
 
 £1 4s. lid 10 36 2 7 
 
 1897 
 
 Sept. 30 To Income — Interest to date, less 
 
 I. T. £24 „ 696 
 
 1898 
 
 Mar. 31 To Income — Half-year's Interest 
 
 to date, less I. T. £4 . . „ 116 
 
 £6,000 £928 
 
 1898 £ s d £ s d 
 
 Mar. 31 To Balance brought forward, viz. : — 
 
 Principal 6,000 
 
 Proportion of half - year's 
 Interest to date . . . . 116 
 
EXECUTORSHIP ACCOUNTS. 61 
 
 41 
 
 Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1894 fo. £ s d £ s d 
 
 Dec. 31 By'Cash 20 24 3 4 
 
 1895 
 
 July 1 By Cash— Principal and Interest ,, 1,000 24 3 4 
 
 £1,000 £48 6 8 
 
 42 
 
 OF THE LATE ARTHUR BrADSHAW, EsQ. Ct. 
 
 1894 fo. £ s d £ 8 d 
 
 Oct. 14 By Cash 20 116 
 
 1897 
 
 Sept. 30 By Cash „ 696 
 
 By Balance carried forward . . 6,000 116 
 
 £6,000 £928 
 
62 EXECUTORSHIP ACCOUNTS. 
 
 44 
 
 Dr. Great Westebn Railway Company in Account with the 
 
 Principal Income 
 
 1895 fo. £ s d £ s d 
 
 Aug. 4 To Cash — Purchase 
 of £10,000 4 per 
 cent. Debenture 
 Stock at £140 . . £14,000 
 Brokerage and 
 Stamps . . . . 200 
 
 20 14,200 
 
 Dec. 31 To Income — Half-year's Interest 
 
 on £10,000 at 4 per cent., 
 
 less I. T. £6 13s. 4d. . . 10 193 6 8 
 
 1897 
 Dec. 31 To Income —Interest to date, less 
 
 I. T. £26 13s. 4d 10 773 6 8 
 
 1898 
 Mar. 31 To Principal — Increase in value 
 
 from date of purchase, viz. : — 
 -iPresent value at 
 A £152 . . . . £15,200 
 
 Less Cost . . 14,200 
 
 1 1.000 
 
 £15,200 £966 13 4 
 
 1898 £ s d 
 
 Mar. 31 To Balance brought forward . . 15,200 
 
 48 
 
 Dr. Mary Bradshaw (Widow of Testator) in Account with 
 
 1894 fo. £ s d 
 
 Aug. 4 To Cash in the house at the death left in her 
 
 hands 20 20 17 6 
 
 25 To Cash ,, 100 
 
 Sept. 4 To Cash to balance Legacy .. .. .. ,, 445 1 6 
 
 £565 19 
 
EXECUTOBSHIP ACCOUNTS. 63 
 
 Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 Principal Income 
 
 1896 & s d £ s d 
 
 Jan. 1 By Cash 20 193 6 8 
 
 1898 
 
 Jan. 1 By Cash 773 6 8 
 
 Mar. 31 By Balance carried forward . . 15,200 
 
 £15,200 £966 13 4 
 
 48 
 the Estate op the late Arthur Bradshaw, Esq. Cr. 
 
 1894 fo. £ s d 
 
 Aug. 31 By Debts— J. Veal, Butcher 8 10 12 4 
 
 „ By Debts— S. Doughty, Baker , 5 6 8 
 
 „ By Debts— T. Patching, Tailor .. .. „ 25 
 ,, By Debts— !Hampstead Overseers, Poor Rate 
 
 made 1st August „ 15 
 
 „ By Debts— Servant's Wages ,, 10 
 
 Sept. 4 By Legacy, payable within one month of 
 
 death 9 500 
 
 £565 19 
 
64 EXECUTORSHIP ACCOUNTS. 
 
 49 
 
 Dr. Mary Bradshaw (Annuity Account) in Account with 
 
 1895 fo. £ 8 d 
 
 Feb. 4 To Cash 20 580 
 
 Aug. 4 To Cash „ 580 
 
 1897 
 Aug. 4 To Cash „ 2,320 
 
 1898 
 Mar. 31 To Freehold House, Hampstead Road— Pro- 
 portion of Taxes to 4th January 
 
 allowed to purchaser 49 10 
 
 „ To Cash paid to the Executors appointed by 
 
 her will 473 6 8 
 
 £3,963 6 8 
 
 Dr. James Bradshaw (Legacy Account) in Account with 
 
 1895 
 
 Aug. 4 To Cash — Duty on Legacy at 3 per cent. 
 
 ,, To Cash — Balance of Legacy.. 
 
 fo. 
 
 £ 
 
 8 
 
 d 
 
 20 
 
 3 
 
 
 
 
 
 '• 
 
 97 
 
 
 
 
 
 
 £100 
 
 
 
 
 
 51 
 
 Dr. Charles Drury (Legacy Account) in Account with the 
 
 1895 fo. 
 
 Aug. 4 To Cash — Duty on Legacy at 10 per cent. 20 
 
 To Cash — Balance of Legacy 
 
 £ 
 
 s 
 
 d 
 
 10 
 
 
 
 
 
 90 
 
 
 
 
 
 £100 
 
 
 
 
 
EXECUTORSHIP ACCOUNTS. 66 
 
 49 
 
 THE Estate op the late Arthur Bradshaw, Esq. Cr 
 
 1895 fo. £ s d 
 
 Feb. 4 By Income — Half-year's Annuity, less I. T. 
 
 £20 10 580 
 
 Aug. 4 By Income — Half-yea'r's Annuity, less I. T. 
 
 £20 „ 580 
 
 1897 
 Aug. 4 By Income— Annuity to date, less I. T. £80.. „ 2,320 
 
 1898 
 Jan. 4 By Income — Proportion of half - year's 
 Annuity to her death, 153 days, less 
 I. T. £16 13s. 4d „ 483 6 8 
 
 £3,963 6 8 
 
 THE Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1895 fo. £ s d 
 
 Aug. 4 By Pecuniary Legacy 9 ^ 100 
 
 £100 
 
 51 
 Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1895 fo. £ s d 
 
 Aug. 4 By Pecuniary Legacy 9 100 
 
 £100 
 
66 
 
 EXECUTORSHIP ACCOUNTS. 
 
 52 
 
 Dr. 
 
 Arthur James Bradshaw (purchase of 
 Estate of the late 
 
 
 
 Principal 
 
 Income 
 
 1894 
 
 fo. 
 
 £ s d 
 
 £ s d 
 
 Aug. 4 
 
 To Principal for the following 
 assets of the Testator's trade, 
 viz. :— 
 
 Goodwill valued for pro- 
 bate at 1 year's profits on 
 the average of 3 preceding 
 
 
 
 
 years 1 
 
 4,000 
 
 
 
 Stock in trade valued at „ 
 
 17,000 
 
 
 
 Loose Plant, Tools and 
 
 
 
 
 Fittings, valued at • . ,, 
 
 5,000 
 
 
 
 Book Debts, £40,390, sub- 
 
 
 
 
 ject to a deduction of 5 
 
 
 
 
 percent .. ,, 
 
 38,370 
 
 
 
 £64,370 
 
 
 1894 \ fo. £ s d 
 
 Sept. 30 Tb Balance brought forward to be 
 paid off by 7 equal annual 
 instalments from 4 August 
 1894, and to carry interest 
 at 5 per cent 34,970 
 
 1895 
 Aug. 4 
 
 To Income, 1 year's interest on 
 £34,970 at 5 per cent., less 
 I. T. £58 5s. 8d 10 
 
 1896 
 Aug. 4 To Income — 1 year's interest on 
 £29,975 at 5 per cent., less 
 I. T. £49 19s. 2d 10 
 
 1,690 4 4 
 
 1.448 15 10 
 
 1897 
 Aug. 4 To Income —1 year's interest on 
 £24,980 at 5 per cent., less 
 I. T. £41 12s. 8d 10 
 
 1,207 7 4 
 
 1898 
 Mar. 31 To Income— Proportion of 1 year's 
 interest on £19,985, 239 days 
 at 5 per cent., less I. T. 
 £21 16s. 8d 10 
 
 633 
 
 £3i,970 £4,979 7 6 
 
EXECUTOKSHIP ACCOUNTS. 67 
 
 TRADE account) IN ACCOUNT WITH THE 
 
 Arthur Bradshaw, Esq. 
 
 Principal Income 
 
 1894 fo. £ s d £ s 
 
 Aug. 4 By Legacies — Part of Testator's 
 Capital specifically be- 
 queathed to you . . . . 9 10,000 
 ,, By Legacies — Goodwill of trade 
 valued for probate at 1 year's 
 profits on the average of 3 
 preceding years, £4,000 spe- 
 cifically bequeathed to you 9 4,000 
 Sept. 30 By Debts — Amount due from 
 
 Testator discharged by you 8 15,400 
 By Balance carried forward to be 
 paid off by 7 equal annual 
 instalments from 4 August 
 1894, and to carry interest 
 at 5 per cent. . . . . 34,970 
 
 £64,370 
 
 Note. — Vouchers for the debts discharged, £15,400, were produced to 
 the executor's accountants. 
 
 1895 fo. £ s d £ s d 
 
 Aug. 4 By Cash -One-seventh of £34,970 20 4,995 
 
 ,, By Cash— 1 year's interest . . ,, 1,690 4 4 
 
 1896 
 Aug. 4 By Cash— One-seventh of £34,970 „ 4,995 
 
 ,, By Cash— 1 year's interest .. ,, 1,448 15 10 
 
 1897 " 
 
 Aug. 4 By Cash— One-seventh of £34,970 „ 4,995 
 
 „ By Cash— 1 year's interest .. ., 1,207 7 4 
 
 1898 
 Mar. 31 By Arthur James Bradshaw — Part 
 of Share of Residue applied 
 in satisfaction of the balance 
 due upon this Account for 
 Principal and Interest . , 62 19,985 633 
 
 £34,970 £4,979 
 
68 EXECUTORSHIP ACCOUNTS. 
 
 53 
 
 Dr. Arthur James Bradshaw, 
 
 1895 
 Sept. 4 To Cash 
 
 1898 
 Mar. 31 To Cash 
 
 fo. 
 
 £ s 
 
 d 
 
 20 
 
 498 15 
 
 7 
 
 " 
 
 899 18 
 
 3 
 
 
 £1,398 13 10 
 
 54 
 
 Dr. Emily Bradshaw, 
 
 1898 ^~^ fo. £ s d 
 Mar. 31 To Emily Bradshaw Maintenance Account — 
 Transfer of amount allowed for main- 
 tenance 55 700 
 
 ,, To Emily Bradshaw Share of Residue and 
 Legacy Account — Transfer of balance of 
 Income to this day when she attained 
 21 years 63 698 13 9 
 
 £1,398 13 9 
 
 55 
 
 Dr. Emily Bradshaw (Maintenance Account) in Account with 
 
 1895 fo. £ s d 
 
 Aug 4 To Cash— Per James Bradshaw, 1 year's 
 
 maintenance 20 200 
 
 1898 
 Feb. 4 To Cash — Per James Bradshaw, 2^ years' 
 
 maintenance .. .. •• •• » 500 
 
 £700 
 
EXECUTORSHIP ACCOUNTS. W 
 
 88 
 
 Income Account. Cr. 
 
 1895 fo. £ 8 d 
 
 Aug. 4 By Income — One-half share of the balance 
 
 of Income to date 10 498 15 7 
 
 1898 
 Mar. 31 By Income — One-half of the balance of In- 
 come to date 10 899 18 3 
 
 £1.398 13 10 
 
 G4 
 Income Account. Cr. 
 
 1895 fo. £ 8 d 
 
 Aug. 4 By Income — One-half of the balance of 
 
 Income to date . . 10 498 15 6 
 
 1898 
 
 Mar. 31 By Income — One-half of the balance of 
 
 Income to date .. .. .. ..10 899 18 3 
 
 £1,398 13 9 
 
 55 
 
 THE Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1898 fo. £ 8 d 
 Mar. 81 By Emily Bradshaw Income Account — 
 Transfer of amount allowed for main- 
 tenance 54 700 
 
 £700 
 
70 • EXECUTORSHIP ACCOUNTS. 
 
 60 
 
 Dr. Emily Beadshaw (Legacy Account) in Account with 
 
 1898 fo. £ 8 d 
 
 Mar. 31 To Emily Bradshaw Share of Residue and 
 Legacy Account — Transfer of Legacy 
 and accumulations of income arising 
 therefrom to this day when she attained 
 21 years of age 63 11.024 13 4 
 
 ^11,024 13 4 
 
 61 
 
 
 
 
 
 
 Dr. 
 
 ,^2 
 
 Duty on Residue in 
 
 Account with the Estate 
 
 1895 
 
 
 
 /o 
 
 
 £ s d 
 
 Jan. 31 
 
 To 
 
 Cash, viz. : — For Arthur 
 James Bradshaw — 
 
 Duty on Goodwill of 
 
 
 
 
 
 
 Testator's Trade 
 
 
 120 
 
 
 
 
 
 Half-share of Residue . . 
 
 
 907 10 
 
 
 
 
 
 For Eviily Bradshaw — 
 
 
 
 
 
 
 Half-share of Residue . . 
 
 
 907 10 
 
 
 
 1 Q.q.fi n n 
 
 £1.935 
 
 62 
 
 Dr. Arthur James Bradshay/ 
 
 IS'jB fo. £ s d 
 
 Mar. 31 To Arthur James Bradshaw— Purchase of 
 Trade Account, Transfer of Balance 
 one upon that Account . . .. ..52 20,618 
 
 ,, To Duty on Residue— Transfer of one Half- 
 share 61 907 10 
 
 .. To Cash— Balance of Share of Rrsidue . . 20 4,898 6 10 
 
 £26,423 16 10 
 
EXECUTORSHIP ACCOUNTS. 
 
 71 
 
 THE Estate of the late Arthur Bradshaw, Esq. 
 
 Cr. 
 
 fo. i^ s : d 
 
 .. 9 10,000 
 
 1894 
 Aug. 4 By Legacies — Legacy in trust 
 
 1896 
 Aug. 4 By Income— 1 year's interest from 4th 
 August, 1895, on £10,000 at 4 per cent., 
 less I. T. £13 6s. 8d 10 386 13 4 
 
 1898 
 Mar. 31 By Income — Interest to date on £10,000 at 
 4 per cent., less I. T. £22 
 
 638 
 £11,024 13 4 
 
 OF the late Arthur Bradshaw, Esq. 
 
 1895 fo. 
 
 Jan. 31 By Cash — Per Arthur James Bradshaw — 
 
 Duty on Goodwill 20 
 
 1898 
 Mar. 31 By Arthur James Bradshaw — 
 
 Transfer of Duty on Half-share of 
 
 Residue 62 
 
 ,, By Emily Bradshaw — 
 
 Transfer of Duty on Half-share of 
 Residue 63 
 
 Cr. 
 
 61 
 
 £ s d 
 
 120 
 
 907 10 
 
 907 10 
 
 £1,935 
 
 62 
 
 Share of Residue. 
 
 Or 
 
 1898 fo. £ s d 
 
 Mar. 31 By Principal— One Half-share of Residue 1 26,423 16 Iq 
 
 £26,423 16 10 
 
 P 2 
 
72 EXECUTOKSHIP ACCOUNTS. 
 
 68 
 
 Dr. Emily Bbadshaw, 
 
 1898 fo. £ 8 d 
 
 Mar. 31 To Duty on Residue — Transfer of Duty on 
 
 Half-share of Residue 61 907 10 
 
 „ To Testamentary Expenses — Settlement Es- 
 tate Duty on Legacy of £10,000, and on 
 
 £28,765, her one Half-share of the total 
 
 Estate, less Legacies, as shown by the 
 
 Executor's Affidavit for Inland Revenue 6 287 
 
 „ To Balance carried forward, being Legacy 
 
 of £10,000 and Income thereof, and 
 
 Half-share of Residue, held in trust, to 
 
 pay the income to her for life, and, 
 
 after her death, for her children, if any, 
 
 in equal shares, and failing issue to 
 
 Arthur James Bradshaw . . . . 36,952 14 
 
 £38,147 4 
 
EXECUTOKSHIP ACCOUNTS. 73 
 
 Share of Residue and Legacy. Cr. 
 
 1898 fo. & 8 d 
 
 Mar. 31 By Principal— One Half-share of Residue 1 26,423 16 11 
 
 ,, By Emily Bradshaw — Legacy Account — 
 Transfer of Legacy of £10,000 and In- 
 come thereof to this day, when she 
 attained 21 years 60 11,024 13 4 
 
 ,, By Emily Bradshaw — Income Account — 
 Transfer of Balance of her share of In- 
 come to this day, when she attained 
 21 years 54 698 13 9 
 
 £38,147 4 
 
 1898 • fo. £ 8 d 
 
 Mar. 31^ By Balance brought forward, being Legacy 
 of £10,000 and Income thereof, and 
 half-share of Residue, held in trust, to 
 pay the income to her for life, and, 
 after her death, for her children, if 
 any, in equal shares, and failing issue 
 to Arthur James Bradshaw . . . . £36,952 14 
 
74 
 
 EXECUTORSHIP ACCOUNTS. 
 
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 or THE 
 
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