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WILLS AND BEQUESTS. The will bears date July 4, 1895, with a codicil of March 13'; lEft", of Mr. George Palmer, of Tho Acacias, Heading, senior partner in the Grin of Huntley and Palm era, Biscuit manufacturer?, Reading, M.P. for Heading- from lS78 to 1835, who died on August 14 last, aged 79 years. The executors of the late Mr. Palmer's will are his sons, Mr. George William Palmer, of Elmhurst, Reading, Mr. Alfred Palmer, of East Tharpe, Reading, and Mr. Walter Palmer, of Frognal, Sunninghill, biscuit manufac- turers, and Mr. Richard Ford Smith, of 26, Lin- coln's-intt-fields, solicitor, by whom, all of tbew being members of the Society 9f Friends, the vnlUe off the testator's personal estate has been affirmed at £ 964,377 19s. 4d. The testator bequeathed to his son George William the roll of the freedom of .the borough presented to him by the Corporation and the casket which he had made to contain it. He bequeathed to Mr. Richard Smith E1000i and he left. all his share and interest in the business of Huntley and Palmers, which he carr ted on in partner- ship with his brother Samuel and his said sons, to bis three sons George William, Alfred, and Walter. He bequeathed on trusts for his son Lewis 11-110 000, for- his daughter Emily, Poulton 970,000, for his daughter Alice Mary Waller Y-70,000, and for his daughter Lucy Elizabeth Hope E70,000 and 1:5000. Mr. Palmer bequeathed to his sons-in-law £ 1000each, and he bequeathed to various persons in the einployment of his firm suma of from £100 to fcoOl) each. He bequeathed for distribution among other persons in the employment of his firm £ 1000, and he bequeathed for the three sisters of Lis late wife and the survivor of them £ 600"a year. The trustees are to pay to two local institutions tcf iee the amount of the testator's annual Bubsctiptionf, and there are various other pecuniary legacies. Mr. Palmer left the Marlton estate to his son George William, the Bysshe Court estate to his son Alfred, anci the Wootton Hill Farm and some other landed property to liis son W&lter. He left his residuary estate in trust in equal shares for his four sons, George William Palmer, Alfred Palmer, Walter Palmer, and Lewis Palmer, but by the codicil he sub- stituted a sum of 960,000 as the share of the resi- duary estate to be held in trust for his son Lewis. The trustees are prohibited from investing on the security of real estate in Ireland. The will bears date November 13, 1893, with codicils of October 22, 1894) and September *11, 1896, of the Right Rev. Dr. William Walsbaui How, Bishop of Wakefield, of Btehopgartb, Wake- field, who died on August 10, aged 73 years, leaving personal estate of the value of £ 72,240 8s. lid. "The executors ofthelate bishop's will are his brolher, Mr. Thomas Maynard How, of Nearwell, Shrewsbury, solicitor, the testator's 6dns, Mr. Frederick Doiigfas Hew, of the Manor llouse, Rencott, Oxford, and the Rev. Henry Walsham How, of Mirfield Vicarage, tork; and the testator's nephew, William Maynard How, of Shrewsbury, solicitor. The bishop bequeathed to his son Frederics I)fVngl;vs the centrepiece presented to him at Whittington, the family portraits, and his landau carriage; I' he bequeathed to his daughter Mrs. Ellen genyon his brougham to his son Henry a teapotand cream jug, preoented to him at Holy Cross apd St. Giles', Shrewsbury; to his son Charles Christian another teapot and cream jug, aleo preaen'ed to,iii;a- at Holy Cross and St. Giles'; fo his son Francis Ambrose, a study table given to him by his brothers and sisters, and his fishing rods and tackle,, wader", and other things pertaining to fishing, and to the- secretary of the Society for the Propagation of the- Gospel his Episcopal robes, and his Doctor- Me Divinity robes, to be given to each Colonial Blahop or, Bishops-as tbe secretary way choose. -.T--he teeator,- bequeathed to his Eervants of upwards of 10-yeara' service £ 20 each, and to those of, bt-tween five and 10- years'-service £ 10 each. -There are-other fpe6i(i<s bequest's to members of his-family, aBd~th«- Biefeop, confirming certain advances made by^jhim 'fco bis- children, bequeathed to his- Pre'1eI^c^ £ 400 to his son Archibald^VyWh flow, £ )^v 0 to his sot| Charles Christian to ion iFrancis Ambrose Howr £ 7800. Having -pur- chased .from the Alliance Insurance Office policjes insurance of £ 152 each for, tho four son. of-lug son. Henry in the event of their attaining respectively the age of 21 years, aad, the premium, being returnable in the event of the, death of either of them before attain- ing that age, he bequeathed, to hilL son Henry any such. premium as may be returned. The testator left his residuary estate in trust in equal.-abare, for his I children, and the trustees are authoris&d to invent on the, security of landed estate in Englaad and Wales, bnt not elsewhere. :1.. The executors of the will of Mr. George Pope Thirkell, of Meaburn, Clapham-park, and of the firm of Vyse, Sons, and Co., straw bat manufacturer, Wood-street, who died on the 20th of August last, aged 76 years, leaving personal estate of the value of E27,079 3s. 9d., are his son, Arthur Thirkell, and, his partner, Mr. Howard Vyse, both of 76, Wood- street, to each of whom the testator bequeathed £100, to his sister Mrs. Ellen Rowe £ 100, and to his domestic servants one year's wages each. Mr. Thirkell leaves the residue of hia estate in trust in equal shares for his sons Arthur Thirkell, Percy Thirkell, and Clifton Thirkell, and his daughter, Mrs. Lucy Price, and the trustees are authorised to arrange the affairs of his partnership interest in the business of Vyse, Boni, and Co., either in connection with or independent if the provisions of the articles of partnership of the firm, and they may leave his capital Witfr the firm for any number of years bearing interest at tbe rate- of five per cent, and any arrangement ihey may make is not to be questioned or impeac»ea on account of their being, or either of them being, • partner in the same firm Ùle executors of the late Sir John Simon are his sons, Charles Moncrieffe Simon and Osmond John Simon. The testator, who was a well-known serjeant- at-law, was M.P. for Dewsbury from 186S to 1886, and died on June 24, aged 79 ysars. Probate was granted on October 22, the testator's widow renounc- ing probate. The value of the personalty was returned at £107558. lid. gross, and £589 10s. 2d. net. PersonaUy to the value of £ 432,149 Ie. 3d. gross, and E213,354 7s. Id. net, has been returned undei the will of the late Samuel Charles, second Baron Hiadlip, who died on July 12 last, and probate waa granted to his executors, Mr. Gerald Dudley Smith, the Hon. Reginald William Coventry, and Mr. Thomas Rawle, on Oct. 22: The testator, who was formerly chairman of Samuel Allsopp and Sons, Limited, M'kde numerous and liberal bequests to rela- tives, friends, and servants. The amount of person- alty of the late Lord Hindlip's father, the first Baron Hindlip, was returned at 9557,577. Mr. Alfred Oxenford, of LangshaweLc ige, Putney, died on September 30, and his will wa3 proved on October 21 by Mr. Alfred Henry Oxenford, of Copt- hall House, the son, one of the executors, the value of the personal estate being £ 1282 16s. 3d. Personal estate to tbe value of £ 14,158 6s. 10d< has been returned by the executors, his sons, Charles Tighe, Frederick Tighe, and Arthur Tighe, of the late Mr. Charles Tighe, of the firm of Charles Tighe land Sons, of Lombard-street and Grace- church-street, formerly Wheeler and Co., hosiers and glovers. The goodwill, stock-in-trade, &c., the testator bequeaths to his sons Charles and Frederick Tighe, and he charges the business with a sum of 16000 for his three daughters, he directs that a strict system of stock-taking should be adopted yearly, and that the balance-sheet should be open to the inspeo- tion of those entitled, to inspect it whenever they wish, and if in any one year there should be a loss or deficiency of capital the charge of £ 6000 should be at once repayable. The testator leaves his residuary estate in trust in equal shares for all his children. The executors of the late Mr. Adam Hogg, J.P., of the firta of McIntyre, Hogg, Marsh and Co., of Bas- inghall-street, London, and of Manchester, London- derry, &c., are his sons, Robert Lee Hogg, Alexander Hogg, Adam Spencer Hogg, William Hogg, and Alfred Percy Hogg, to each of whom and his daughter Mr. Hogg bequeaths £ 100 and his house- hold effects. The testator, who was formerly- High Sheriff of Londonderry, and a Parliamentary candidate for that city, died on July 2 last, aged 66 years, bequeathed the lesidue of his property ia equal shares to all his children, but upon special trust fof his daughter Eliza he leaves £ 5000. With his son Robert the testator directs that his son Alex- ander shall have an equal share in the business as and from May ], 1898, but each son is to bring into the business the share of the testator's capital trans- ferred to him. The amount of the personal estate is returned at £ 73,91918s. 7d. EMGA 5s. 7d. is the amount, of personalty re- turned under the will of the late Mr. Millner Holt, who died.on July 9 last. The testator was formerly of the firm 01 Holt and Co., Marine Brewery, Rat- cliff, and was a past-Master of the Joiners' Company, Tohis wife, Mrs., Fanny Holt, Mr. Holt bequeaths his residuary estate in trust to pay to her £ 300 pelf annum, likewise bis bousebúU furniture and other effects. For the education and maintenance of his children he leaves 4:500 per annum, and subject to these charges he leaves his entire residuary estate in trust in equal shares for all his children, who being sons may attain the age of 24 years, or, being daughters, may. attain that age, "or have previously married. Mr. Holt died at the early age of 46 years. Mr. Charles Edwarc Britten, of Hotacdtead, South Fert-httl-road, Soiit-h Croydcn, senior partner in tbei firm of Messrs. C. E. Britten and Son, Truui-street., Cheapside, died on Aug. 27, and his will was proved on Oct!. 28 tty Mr. Edward William Britten, the son, and Mr. William Harding Smith, of 184, Brix'on-hill, fchtf executors, the value of the personal estate being £ 2199 13s. ICd. grosB, and £ 1991 14s. 4d. net. The will of Mr. Peter Thomas Renaud, of 17, South-street, Thurloe-square, who died on September 30, was.proved on October 27 by Mr. Walter lienaud, of Horror Oak-road, Forest-hiil, the son, end Ifrs. Jarte Courroux, of Ambassador's-cotirt, t. James's Palace, the daughter, the executors, the value of the personal estate being £8040 Ils: 7d. The testator givbs-ElOO to his nephew, Mr. Sydenham Renaud; S360 each to his brothers, Mr. Frank and Mt. Benjamin Renaud; £300 .tó his sister-in-law, Mrsi Eliza Renaud; EIOOO to his daughter, Mrs. Codrroux; £ 500 to his sort, Walter; and legaeies to servants; The residue of his property he leafes between his son and daughter.. The will and codicil of Mr. Thomas Capps, of Stafford House, CtfckGeld, who died on 8t'pt. ,1., were proved on October 27 by Mr. Richard Keating, of 79, Tulse-hill, and Mr. Addley Bourne, of mutton, the executors, the value *f tbe persona amounting to £ 17,<24 13s. id. £ W ]fareo- £ 500 to his brother, Mr. Charles Capps. and very many legacies to relatives, friends, and executors. The Pls real and personal estate he leaves and in equal shares.

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