5. Pay the debts of the deceased in the following order, viz., debts due to the Crown by record or specialty; judgment debts recovered against him (i.e., the executor), and lastly, all other debts upon an equal footing.

6. Debts being discharged; he must pay the legacies so far as his assets will extend, and also (if requested) convey the real estate to the respective devisees, or make an acknowledgment of their title thereto. It must be noted also that certain legacies have preference over others, and therefore some one or more of the legacies bequeathed may have to abate (ie., be reduced) proportionately, in case of a deficiency of assets, after payment of debts.

7. When all the debts and particular legacies have been paid, the surplus must be paid to the residuary legatee, if any is appointed by the will; otherwise the executor must hold such surplus upon trust for the persons entitled thereto under the statutes hereafter noticed. No action will lie by or against the executor until he has obtained probate; an executor is not bound to pay any legacy until the expiry of one year from the death of the testator, and this is called the "executor's year.' It should be noted that an administrator is also bound to perform the abovementioned duties, except such as, from their nature, can only apply to the office of an executor.

CREDITOR, ETC., OF DECEASED APPOINTED
EXECUTOR.

A creditor of the deceased, if he be appointed executor, or administrator, has no longer the right to retain his debt out of the assets in preference to other debts of the same kind.

The appointment by the testator of a person indebted to him, as executor of his will, will operate at law as a release of the debt; but, in equity, such debtor must account to the estate for the sum owing by him.

LAPSED LEGACY.

A legacy will lapse (i.e., sink into the residuary personal estate) if the legatee die in the testators' lifetime, though given to the legatee, his executors, administrators, and assigns; but there are exceptions to this rule; and, by the effect of a provision of the Wills, Etc., Act, where a testator bequeaths any personal property (or devises any real property) to any person, being a child or other issue of his, for any interest (or estate) not to cease at or before such person's death; and such

person die in the testator's lifetime, leaving issue living at testator's decease such bequest (or devise) will not lapse, but will go to such issue; and, if the party left a will, the legacy, etc., will (generally speaking) pass under its provisions to the person named.

EXECUTOR TO FOLLOW DIRECTIONS OF WILL.

An executor should follow the directions of the will with great care; and if he is in doubt as to what course he should pursue in difficult cases, he may apply to the Chief Judge in Equity for his direction and advice, and, upon following same, will be exonerated from responsibility; and, at any rate, if there is reasonable ground for making such application, the costs will come out of the estate. The same course is open to an administrator.

PAYMENT OF LEGACIES-HOW OBTAINED.

If the legacy is a pecuniary one, the legatee can maintain no action at law, but must bring a suit in Equity; but nevertheless, any legacy, not exceeding £200, may be recovered in the District Court, provided that the validity of the bequest is not disputed. The legatee may also apply to the Probate Judge for an order calling upon the executor to show cause within a limited time why he should not pay over the legacy in question.

PROBATE OF A WILL.

Before probate of a will can be granted, the executor must publish notice of his intention of applying for it in order that any person who may wish to dispute the validity of the will may have an opportunity of protesting against the grant, and also that creditors of the deceased may have an opportunity of presenting their claims against the estate.

The application must further be supported by certain affidavits, stating the fact of the death of the party, that a will was left, that this was duly attested, that property was left within the jurisdiction, etc. An affidavit setting out the value of the estate and giving details of the different classes of property of which it consists is also prepared, and the amount of the stamp duty assessed; and, lastly, upon payment of the stamp duty, the probate is granted upon a motion made in open court. If more than six months have elapsed since the death of the testator without application having been made for probate, the reason of the delay must be explained by affidavit; this applies also in case of similar neglect to apply for letters of administration.

ADMINISTRATORS.

An administrator derives, and always has derived, his authority from the Probate Court.

Letters of Administration are necessary in the following cases, among others, viz. :-Where a person possessed of property, real or personal, or both, dies intestate (that is, without leaving a will); or, having made a will, appoints no executor, or the executor appointed is unwilling to act, or incapable of acting. An administrator is (generally speaking) subject to the same duties as an executor; and, at the time when it becomes the duty of the executor to prove the will, he must take out letters of administration. If the deceased person has (e.g.) left a will, but appointed no executor, the letters will be accompanied by a copy of such will, and the administration will be termed an administration cum testamento annexo, is, with the will annexed; and, in such case, the administrator must follow the directions in the will in administering the estate.

But, in cases of pure intestacy, the administrator holds both the real and personal property (after payment of debts) in trust for the common benefit of the persons entitled thereto, under the Statutes of Distributions, of which more hereafter, and the Wills, Etc., Act.

In some cases administration is granted for a limited purpose, or confined to a given time; for instance, administration durante minore ætate, whch is granted where the sole executor named in the will is under age; or in the case of intestacy, during the minority of the next of kin; and durante absentia, granted if the executor or next of kin, as the case may be, should be out of the jurisdiction at the time of the decease of the testator or intestate.

RECOVERY OF SHARE UNDER AN INTESTACY, ETC. The person entitled cannot bring an action at law, that is, in the Supreme Court, but must proceed in equity; but, if such share does not exceed £200, he may recover it in the District Court.

After expiry of one year from the death of the intestate the administrator, having discharged the debts, must distribute the residue among the intestate's next of kin. Such year is termed the "administrator's year."

STATUTES OF DISTRIBUTIONS, ETC.

It is specially provided by the Wills, Etc., Act that where the net value of the real and personal property of an intestate does not exceed £500, and he or she dies without issue, the husband or wife, as the case may be, shall take the whole of

such property; or, where such property exceeds £500, shall have a charge for this amount upon the whole, in addition to his or her share of the residue remaining after payment of such

sum.

The manner in which the residue of the intestate's property must be divided, under the provisions of the Wills, Etc., Act and the Statutes of Distribution, and subject to the abovementioned provision in cases where it takes effect, is as follows:

Distribution of the Real and Personal Estate of Persons dying Intestate.

Father, and wife or Half to father, half to wife or husband-subject

husband.

Mother, brothers and

sisters.

Wife and mother, or husband and mother.

Brothers and sisters, or representatives of them.

to the charge aforesaid.

All share equally.

Half to wife or husband, as the case may be, half to mother-the whole being subject to a charge as beforementioned.

All share equally the children of those who are dead taking their parents' share.

From this point the estate will, failing any of the abovementioned relatives of the intestate, or representatives of them, be divided amongst his or her next of kin in a certain defined order.

The above provisions formerly extended to personal estate only, but are now applicable to realty and personalty alike; and will further extend to the estates of married women dying intestate; previously, in such cases, the husband took the whole of the wife's personalty, and a life estate-termed a "tenancy by the courtesy"-in certain of her real estate.

The right of dower which the wife formerly possessed in respect of certain lands of the husband is also abolished, and the husband and wife now stand upon an equal footing in respect to the devolution of property, in case of the intestacy of either.

LETTERS OF ADMINISTRATION.

The procedure in applying for administration is similar to that followed in application for probate, except that an affidavit that the deceased died intestate (i.e., without leaving a will), and affidavits of justification by sureties are necessary in addition, and also a statement of the parties entitled to share in the estate, and that the applicant is the husband, widow, etc., of the deceased. Like an executor, the administrator must swear to duly administer the estate; and he and his sureties must further enter into a bond conditioned for such due administration, but the Court may dispense with this.

After payment of stamp duty, application is made to the Court, as in the case of a probate.

FILING ACCOUNTS.

It is the duty of every executor and administrator to file an account of his payments and receipts in connection with the estate in the Registry within twelve months after grant of probate or letters of administration. This should be accompanied by a plan showing the proposed mode of distribution of any balance available.

WHO MAY OBTAIN LETTERS OF ADMINISTRATION.

The Court may grant Letters to the husband or widow; or one or more of the next of kin; or to the husband or widow, jointly with one or more of the next of kin; or where the Court considers it expedient, to any person (whether a creditor of the deceased or not) whom it may think fit. And, where the husband or widow apply for administration, he or she must notify all next of kin (of full age) within the jurisdiction, or show, by affidavit or otherwise, that they cannot be found.

Execution of Judgment.

After judgment of a Court of law has passed, it is executed be means of a writ of fieri facias, called, shortly, a fi. fa., which is an authority to the sheriff or his officer to seize and sell the goods and chattels, lands, and certain other property of the judgment debtor.