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Author: 
 
 Caldicott, Oswald Holt 
 
 Title: 
 
 Executorship accounts 
 
 Place: 
 
 London 
 
 Date: 
 
 1889 
 
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 430.156 
 
 C12 
 
 Caldicott, Oswald Holt 
 
 Executorship accoimts» An address delivered 
 by Mr. Oswald Holt Caldicott, F.C.A., to the 
 Chartered accountants students' society of 
 London, on the 23rd October, 1889, London, 
 Gee & CO., 1889. 
 
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 ■AY 2 4 1940 
 
 EXECUTORSHIP ACCOUNTS, 
 
 AN ADDRESS 
 
 DELIVERED BY 
 
 MR. OSWALD HOLT CALDICOTT, F.C.A. 
 
 TO THE 
 
 Chabtered Accountants Students' Society of London, 
 
 ON THE 23rd October, 1889. 
 
 wiNQ, 
 
 Gee & Co., Peinters & Publishers, 34 Moorgate Street, E.G. 
 
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 PREFACE. 
 
 O INGE the delivery of this Address I have received many 
 enquiries if copies can be obtained, I therefore venture to 
 publish it, in the hope that it may be of service to the members 
 of our profession ; particularly those who are preparing for 
 examinations. 
 
 I cannot hope that it is free from error. I have had to 
 invent my facts, and have tried to introduce as many points 
 affecting Trust Accounts as was practicable, without making 
 the Address too long. It is often difficult to be technically 
 correct with your facts provided, and with sound legal assis- 
 tance ; it is much more difficult when you have to evolve your 
 facts, your will, and its interpretation, unaided. 
 
 My object in framing the Address and the Accounts was to 
 furnish a good working model, and I can claim that this form 
 has stood the test of time and experience, as I have in my 
 possession similar accounts dating back half-a-century. As 
 the Address qualifies and explains the Accounts, it is impor- 
 tant that they should be read together. 
 
 O. HOLT CALDICOTT. 
 
 t . - . . . • . • 
 
 t » t V ' It * I * 
 
 \ . I • • 
 
 Birmingham, January, 1890. 
 
EXECUTORSHIP ACCOUNTS. 
 
 Mr. Chaieman and Gentlemen, I had the pleasure of 
 meeting your Society in March 1885, when I submitted a pro 
 forma account as an illustration of the Accounts which 
 Executors should keep. This jpro forma account met with 
 some very intelligent criticism from my audience, and after- 
 wards from the Editor of The Accountant. I have given these 
 criticisms consideration, and have in the interval, in some 
 respects, modified my form of Accounts to meet some of the 
 suggestions which were then made. 
 
 I have read with great interest the very clear and exhaus- 
 tive paper published in your Transactions for 1888, under 
 the title of Executorship Accounts, in which Mr. Frederick 
 Whinney, Jun., has given a most comprehensive view of an 
 Executor's position, rights, duties, and responsibihties. Mr. 
 Whinney has with great ability given precisely the legal 
 knowledge which will be serviceable to Accountants, and I 
 propose in my paper this evening to give instructions for 
 framing such accounts as will enable Executors to furnish the 
 particulars of their estates, which, Mr. Whinney points out, 
 they may at any time be called upon to supply. 
 
 I find that the ;pro forma account used in 1885 may, with a 
 few alterations, be adapted for this purpose, and in order to 
 give greater completeness I have filled up the forms for pay- 
 ment of duties arising under my Testator's Will. 
 
 For detailed instructions in regard to Accounts for payment 
 of Probate, Legacy, and Succession Duties, I recommend a 
 careful study of Mr. Hanson's important works, '' The Acts 
 relating to Probate, Legacy, and Succession Duties," pubhshed 
 in 1876, and '' The Be venue Acts 1880 and 1881," published 
 
» 
 
 Abstract 
 of Will. 
 
 O EXECUTOESHIP ACCOUNTS. 
 
 in 1883 ; and of Mr. Phippen's " Practical Advice to Testators 
 and Executors," in which latter book you will find numerous 
 examples showing the manner in which the forms should be 
 filled up, 
 
 I have spoken of my Testator, who is an imaginary person 
 upon whose testamentary dispositions I have to found a set of 
 accounts. 
 
 As I do not approve of Accountants straying outside their 
 bounds, I shall not presume to draw a Will, but shall ask you 
 to accept the following abstract of a simple Will as containing 
 all that it is necessary for the Accountant to know of this 
 Testator's wishes in the preparation of the Trust Accounts. 
 
 I always make such an abstract, as it gives me in a con- 
 densed and accessible form the dispositions of the property of 
 which I have to keep a record, and for facility of reference I 
 enter this on the face of my draft Accounts. 
 
 Abstract of the WILL of ABTHUR BBADSHAW, Esq., 
 late of the Atlas Works, Bermondsey, and of No. 1001, Hamp- 
 stead Road, London, N.W., Mechayiical Engineer. 
 
 Will dated 14th October, 1880. 
 
 Testator appoints Executors and Trustees — 
 His brother, James Bradshaw. 
 
 Charles Drury, 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. 
 (6) £500 within one month of death. 
 
 (c) All household furniture and freehold dwelling-house, 
 No. 1001, Hampstead Eoad, for life or widowhood. 
 
 executorship accounts. 
 
 I 
 
 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. 
 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 accumula- 
 tions 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 Eailway Company paying 
 a dividend upon its Ordinary Stock, or upon Municipal 
 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 shares 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. 
 
8 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Jonmal 
 
 not used. 
 
 Upon death of wife, one-half-share of residue shall be paid to 
 Arthur James absolutely, and one half share re- 
 tained in trust for Emily, so much of the income as 
 may be required to be applied to her 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 chil- 
 dren, 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 may die under 21 and un- 
 married. If no children of Emily Bradshaw, this 
 share to Arthur James Bradshaw 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 April, 1881. 
 Will proved in the Principal Registry, 14th April, 1881, by 
 James Bradshaw and Charles Drury. 
 Personal estate sworn under £76,800. 
 
 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. 
 
 I have thought it undesirable to encumber my account with 
 any number of testamentary intricacies, as a simple statement 
 will serve equally well to illustrate the mode of keeping 
 Executorship Accounts. 
 
 I do not use the Journal in Trust Accounts, as I find it an 
 advantage to have full details upon the face of each Ledger 
 
 t'l 
 
 executorship accounts. 3 
 
 Account, and unless the entries are very numerous, I prefer 
 to make the whole in one book, which thus becomes Journal, 
 Cash Book, and Ledger in one. If the accounts are 
 voluminous I divide them into parts, such as " Cash Book," 
 "Private Ledger," and ''Rent 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 per- 
 fect simplicity to hopeless confusion when the accounts are 
 submitted to an Executor or Legatee. 
 
 Where the accounts are all entered in one book, I adopt the Arrangement 
 
 . . of Accounts. 
 
 following order, which has been found by the experience of 
 many years to be convenient, and 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 Expanses, ** Debts," and " Legacies," and where the 
 Estate comprises many investments, I make a classification 
 of them for entry on the credit side of the account under their 
 respective Subsidiary Accounts, and in the order of the 
 Residuary Account, but I prefer to avoid sub-division of the 
 credits, and to make the one account a complete and continu- 
 ous record of the realisation of the estate. 
 
 Next follows " Income," and then the " Cash Account, ' 
 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 pro fojiid statement which I have constructed to 
 show the working of a set of Executorship Accounts, I have 
 
 Income, Cash, 
 and Personal. 
 
i 
 
 Intention to 
 show Duties. 
 
 Succession 
 Duty. 
 
 Probate Duty. 
 
 History of 
 administra- 
 tion shown 
 by Statement 
 of Accounts. 
 
 10 
 
 EXECUTORSHIP ACCOUNTS. 
 
 endeavoured to restrict the entries as far as possible to one of 
 each kind, and with this view I have in some instances used 
 round figures to complete the account where exact figures have 
 previously been used by way of illustration. 
 
 I will now return to my Abstract of the WilL under which 
 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. My 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. 
 
 Let us now see what the Executors have to do, and learn 
 from their accounts how they carry out the Testator's 
 directions. 
 
 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. It should be noted that if the 
 Testator had died after the passing of the Inland Revenue 
 Act 1888, an additional duty of 1^ per cent, would have been 
 payable on the value of this succession. 
 
 The Affidavit 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 my Schedule. {See 
 Form A.) 
 
 It has been necessary to provide a sum of £2,400 for 
 Probate 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 amount from the Testator's bankers ; but, as I claim 
 that my set of accounts will clearly and fully narrate the 
 
 { 
 
 EXECUTOKSHIP ACCOUNTS. 
 
 11 
 
 history of the administration, I will now turn to it and let it 
 speak for itself. 
 
 The Executors, you will bear in mind, 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 my set of EstaS^is shown 
 accounts, you will find that the Testator died on the 4th ^^ ^°°°"°*3- 
 April 1881, 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 
 mortgage. 
 
 In this way you have 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 
 
Payments out 
 of Principal. 
 
 12 
 
 EXECUTORSHIP ACCOUNTS. 
 
 are unproductive, do uot immediately appear ; but to avoid 
 any chance of their being overlooked, I open an account under 
 a heading which becomes a standing memorandum pending 
 realisation. 
 
 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 I find that, in practice, 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 hfe policy (an asset whose existence an Accountant 
 will always expect) and that the Leasehold Property was sold 
 in March 1882. A reference to the Loan Account will tell you 
 that it was repaid in .January 1882, 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 1884, and that, shortly after her death, the house and 
 furniture were sold and the estate divided, and that tlie 
 Executors retained the Kailway 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. 
 
 The debit side of the Principal Account gives you the various 
 classes of payments in the order of their priority, and fall 
 details of these will be found in the Subsidiary Accounts. 
 
 Under " debts" I have entered only simple contract debts 
 
 ^i 
 
 EXECUTORSHIP ACCOUNTS. 
 
 13 
 
 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 
 afterwards, are prospective or retrospective, and to apportion 
 them correctly between debts and payments out of Income. 
 
 You will notice that in the Legacies Account I have 
 posted some items from the Personal Accounts and one from 
 the Cash Account. My object is to facilitate reference to the 
 Will when you wish to ascertain if all legacies have been dis- 
 charged, 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 telis its story (which commences income 
 
 •/ 1 T 1 -I • r Account. 
 
 from the death), and informs you what income was produced 
 by the estate, 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 Cash 
 
 ,_,_,, 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 stocks. 
 Stock has been condensed, but you will see that if it were 
 made out in full, it would show that all dividends had been 
 regularly received. You will observe that, at the date of the 
 valuation for the division of the estate, the accrued dividend has 
 been deducted from the value, and accounted for as income. 
 I believe it is an admitted principle that in estimating a rise 
 or fall in the value of shares, the amount of accrued dividend 
 should be taken into account, and in dealing with any distri- 
 bution between life tenants and remaindermen this appears 
 the only fair way of dealing with shares upon either purchase 
 
14 
 
 EXECUTORSHIP ACCOUNTS. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 15 
 
 Apportionment 
 of half-ye«rly 
 dividends. 
 
 Leaseholds. 
 
 Freeholds. 
 
 Honsehold 
 Jb'urniture. 
 
 Loan. 
 
 Mortgage. 
 
 or sale. If Executors were to sell Stock or Shares near the 
 end of a half-year and re-purchase at the commencement of 
 the next half-year, without accounting to the life-tenant for the 
 accrued dividend, the remainderman would clearly gain at the 
 life-tenant's expense, and if the operation were reversed the 
 income would be unduly augmented at the expense of the person 
 entitled to the capital. 
 
 I am afraid that the law, as it now stands, is opposed to 
 this manifestly equitable arrangement. 
 
 I would here call your attention to the apportionment of 
 dividends or interest payable half-yearly. It appears to me 
 that the proportion should be based upon 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 1st January 
 to 30th June comprises 181 days, whilst from 1st July to 31st 
 December comprises 184 days, and the half-year from Ladyday 
 to Michaelmas comprises 188 days, while between Michaelmas 
 and Lady-day there are only 177 days. 
 
 The accounts of the Leasehold Property give you 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 Owen's Account shows the half-yearly payments of 
 interest, and 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, when 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 April 1882, l^""^^^^^ 
 the Executors purchased Great Western Eailway Preference Executors. 
 Stock to the value of £16,000, and that, on the date of division 
 of the estate, the value had increased by £218 18s. 8d., which 
 has been carried to the credit of Principal. 
 
 You will notice that I transfer to income only the proportion 
 of dividend from the date of purchase to the close of the half- 
 year, so that when the dividend is paid the effect is to reduce 
 the cost of the stock by the proportion of dividend accrued to 
 the date of purchase. Before adopting this course I should 
 reconamend an enquiry into the state of the law upon this 
 point, as it appears that the law is opposed to any apportion- 
 ment upon change of investment. 
 
 My next Account shows the payment of the legacy to the aSui! 
 widow, which is made a matter of account, and then I deal 
 with the annuity to the widow, and this is followed by the 
 Legacy Accounts of the Executors, and the Purchase Account 
 of the nephew, and the Kesiduary Legatees' Accounts of income. 
 
 From the account with Arthur James Bradshaw, Purchase Purchase of 
 
 Trade Account. 
 
 of Trade Account, you will find that, acting upon the discre- 
 tionary power given them by the Will, the Executors allowed 
 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 per cent, 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. You will 
 observe that I make a note on this account that vouchers for 
 payment of the Testator's liabilities were produced to the 
 Executors' Accountants. 
 
i 
 
 16 
 
 EXECUTORSHIP ACCOUNTS. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 17 
 
 Maintenance ^n account of monev paid foi* maintenance of the niece is 
 
 of Niece. * ^ 
 
 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. 
 
 Legacy in trnst. In compliance wlth the directions contained in the Will, a 
 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. I have allowed interest on this sum 
 of £10,000 from the death, but as the Bequest was not to a 
 child of the Testator, there is room to question whether the 
 interest should commence to run before a vear from the death. 
 
 The next account shows the Legacy Duty paid upon residue 
 and its distribution, and I have filled in particulars of this 
 Kesiduary Account upon form No. 3. 
 
 You will observe that, although each residuary legatee 
 received a legacy of £10,000, I have not thought it necessary 
 to deal with the duty on these sums apart from the general 
 residue. 
 
 Arthur James 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. 
 
 The income arising from the investments of this Trust Fund 
 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 
 
 Duty on 
 Besidue 
 
 Shares of 
 Residue. 
 
 locome of 
 Niece's phure 
 after attain- 
 ing 21. 
 
 be kept until they are respectively entitled to receive their 
 shares. 
 
 The Executors have thus, as appears from their accounts, summary of 
 
 Executors' 
 
 fulfilled all the directions of the Will, down to the point of cieaiings as 
 
 shown by 
 
 retaining the niece's share, as Trustees, for herself and her Accounts, 
 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. 
 
 To Emily Brad- 
 shaw's share of 
 
 The Balance Sheet now stands as follows : — 
 
 £ S d £ S d Balance Sheet. 
 
 By Barnetts Hoares 
 
 &Co 9,779 16 
 
 Eesidue and By London & North 
 
 Legacy . 37,685 6 Western Railway 
 
 Co., Value of Stock 5,405 13 7 
 
 By Do. Proportion of 
 
 Dividend accrued 94 6 5 
 
 By John Edwards 
 Principal due upon 
 Mortgage ... 6,000 
 
 By Do. Interest to 
 date ... ... 55 4 6 
 
 Bv Great Western 
 Railway Co., value 
 of Stock ...16,067 8 
 
 By Do. Proportion of 
 
 Dividend accrued 282 19 4 
 
 37,685 6 
 
 37,685 6 
 
 You will remember that the accumulations of Income until 
 the niece attained 21 were directed to be added to her share of 
 
18 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Interest residue, SO that, so far as she is concerned, the Trustees have 
 
 iS?e8tmen°s a fr3sh Starting point from that date ; but you will observe 
 
 retained to ,.,,,'. i»u« 
 
 answer Niece's that the investments which they retam to answer her share 
 carry a certain amount of accrued dividend or interest. 
 
 (We will pass over the question whether the retaining of 
 these securities is equivalent to a purchase, and so bars any 
 apportionment of dividend.) 
 
 It will accordingly be necessary in dealing with the 
 produce of 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 of £432 10s. 3d., 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 only be necessary to debit 
 each investment with the balance of the half-year's dividend, 
 which will balance the Income column when the Cash is paid. 
 For example, the further debit to the London and North 
 Western Kailway Co., at 31st December, 1884, will be : 
 
 "To Emily Bradshaw, Income Account, Balance of 
 Half-year's Dividend, 6 days at 4 per cent, less Income 
 Tax, Is. 7d., £3 3s. 7d." 
 When the half-year's dividend, £97 10s., is received, 
 £3 3s. 7d. only will be paid to the tenant for life, 
 and £94 6s. od. will remain in the Trustee's hands for re- 
 investment as part of the principal of the Trust Fund, and the 
 interest on the mortgage and the dividend on the Great Western 
 Railway stock will be dealt with in like manner. Young 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, 
 
 EXECUTORSHIP ACCOUNTS. 
 
 19 
 
 
 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 her death accounts will have to be kept of the chil- S^N^g^^ "^^^ 
 dren's shares during infancy, or, if they are all of age, the fund 
 must be got in and divided. If any reversioner has mortgaged 
 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. 
 
 I must again remind you that the account is intended as an 
 illustration only, and not as an exact statement. Where 
 Income Tax is deducted, it is taken at 6d. in the £, although 
 that rate did not rule during the period, and there may be 
 other details in which the working is not strictly accurate, 
 but I trust it will answer the purpose for which it is designed. 
 
 The form of account I think has many uses and advantages. 
 
 Firstly, — It is a clear and continuous record of the Advantages of 
 
 this form of 
 
 Executors and Trustee's dealings with the estate from the AJcouitf 
 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 troublesome people who are born or married into 
 families, and commence a disturbance because they do not 
 find so much money as they expected, or because the Trustee 
 has offended them (very frequently by declining to commit a 
 breach of trust). 
 
 Secondhj. — The accounts are so arranged that with very 
 httle 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. 
 
20 
 
 EXECUTORSHIP ACCOUNTS. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 21 
 
 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 
 advantages at a small cost to the Estate. 
 
 If these advantages were more generally known I think 
 that Trustees would gladly 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 bene- 
 ficiaries, take proper receipts, and, in fact, manage all the 
 current business of the trust at a cost to which no legatee can 
 take exception. 
 Complicated Before I finish, I should like to guard you from anv 
 
 Accounts to be o j j 
 
 unravelled. impressiou that Executorship Accounts are always capable 
 of being dealt with as easily and clearly as those which I 
 have put before you. Carelessness and disorder are vices to 
 which both Testators and Executors are subject, and 
 frequently an Accountant is employed, because no one without 
 his special training, and the patience which it engenders, 
 could bring order out of the seeming chaos resulting from 
 want of system in recording transactions as they arise. 
 There is no case to which the telegraphic motto of our Insti- 
 tute, " 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. It is 
 most fascinating work if you can give your whole thoughts to ^^*J^*^°^*Jj®of 
 it without fear of interruption ; lunch-time comes and goes t^e work, 
 unheeded, and it is not till daylight goes too that you are 
 conscious of weary eyes and aching back, and a still more 
 aching void which compels you to leave that train of evidence 
 incomplete until another day ; and as you walk home, 
 or even when you are half asleep, the figures piece them- 
 selves together, until out of the most imperfect and disjointed 
 records, you can with pride produce a clear continuous account. 
 It is difficult for an Accountant in large practice personally to 
 undertake work of this description ; he has to think and 
 arrange for others, and is subject to too many interruptions, 
 but if from old practice he knows the runs he can set a tried 
 clerk to work and follow his progress with ease, and I should 
 be very much surprised if he could resist the temptation of 
 occasionally plunging in himself. 
 
 Apart from the accounts an Accountant can often render |^sjstance to 
 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 I am now dealing 
 with Executorship Accounts, and I will give a few general 
 hints as to the mode of dealing with a Testator's papers when 
 they are first entrusted to you. You will find that all men, no 
 matter how unmethodical they may appear, have a system of 
 dealing with papers and documents ; it may be a very bad and Advantage 
 imperfect system, but it is there, and your first care must be idiosyncrasy. 
 to find it out, as, once found, it will materially assist you in 
 understanding his affairs. Sometimes you may not find it 
 out until you have been engaged for weeks upon the papers, 
 but depend upon it the system is there. Firstly, run quickly 
 
22 
 
 EXECUTORSHIP ACCOUNTS. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 23 
 
 M t?arr?n "°" ^^^^^g^ the papers, discarding all which are manifestly irrele- 
 ment 01 papers, vant, then classify the remainder, and, as far as possible, 
 arrange them in order of date, then proceed to reduce the in- 
 formation which they contain to notes, and you will find 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, you can eventually construct a 
 coherent account. We have all found that concentration will 
 enable us to recall two or three amounts scattered over various 
 papers, and mentally adapt them to balance the sum of them 
 which has appeared elsewhere. 
 
 I will conclude with one word of advice — 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 over-looked 
 that in this, as in so many cases, your safest motto is " Festina 
 lente." 
 
 
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 AETHUE BEADSHAW, Esq., deceased. 
 
 GENERAL STATEMENT 
 
 OF THE 
 
 TEUST ACCOUNTS. 
 
34 
 
 EXECUTOliSHiP ACCOUNTS. 
 
 Dr. 
 
 PuiNuiPAL IN Account with the Estate 
 
 EXECUTORSHIP ACCOUNTS. 
 
 35 
 
 OP THE LATE ARTHUR BrADSHAW, EsQ, 
 
 1881 "fa 
 
 April 4 By Cash in the house at the 
 
 death 20 
 
 „ By Barnetts Hoares & Co., Ban- 
 kers — Balance of Testator's 
 account at the death 
 „ By Jewels, Trinkets, Wines and 
 consumable Stores be- 
 queathed 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 profits on 
 the average of 3 
 preceding years. 4,000 52 
 
 Stock in Trade 
 valued byMessrs. 
 Wilkinson & Son 
 at .. ..17,000 
 
 Loose Plant, 
 Tools & Fittings 
 valued by Messrs 
 Wilkinson & Son 
 at . . . . 5,000 
 
 Book Debts 
 amounting to 
 £40,390 agreed to 
 be taken subject 
 to deduction of 5 
 percent. ..38,370 
 
 Cr. 
 
 £, s. d- 
 
 20 17 G 
 
 30 1,080 12 
 
 >> 
 
 »> 
 
 M 
 
 »» 
 
 »» 
 
 it 
 
 By London and North Western 
 Railway Co. — Proportion of 
 ^ year's dividend from 1st 
 January upon £5,000 Guar- 
 anteed 4 per cent. Stock — 
 94 days— less I. T. 26s. . . 
 
 By Leasehold Houses, Willesden 
 — ^ year's rents due 25th 
 March, less I. T. £5 
 
 By Leasehold Houses, Willesden 
 — Proportion of ^ year's 
 rents from 25th March, 10 
 days, less I. T. 5s. 4d. 
 
 By Heniy Owen— Amount due 
 upon note of hand dated 1st 
 January, 1880 
 
 By Henry Owen— Proportion of ^ 
 year's interest upon £1,000 
 from 1st January 94 days at 
 5 per cent, less I. T. 6s. Od, 
 
 By Amount carried forward . , 
 
 64,370 
 
 3G 
 
 38 
 
 •» 
 
 50 12 8 
 
 195 
 
 10 7 5 
 
 41 1,000 
 
 12 13 2 
 66,740 2 9 
 
36 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Dr. 
 
 Principal in Account with the Estate 
 
 1884 
 
 
 Dec. 25 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 . . . . 53 
 
 fo. 
 
 £ 
 
 s. 
 
 d. 
 
 5 
 
 30 
 
 
 
 
 
 6 
 
 2,400 
 
 
 
 
 
 7 
 
 1,515 
 
 
 
 
 
 8 
 
 15,486 
 
 9 
 
 9 
 
 9 
 
 25,250 
 
 
 
 
 
 26,353 13 6 
 26,353 13 6 
 
 97,388 16 9 
 
 EXECUTORSHIP ACCOUNTS. 
 
 37 
 
 OF THE LATE ARTHUR BRADSHAW, ESQ. 
 
 Cr. 
 
 1881 By Amount brought forward . . 
 April 4 By John Edwards— Amount Ad- 
 vanced upon mortgage of 
 Freehold Land and Houses, 
 Nos. 1,003 & 1,004 Hamp- 
 stead Road, London, at 4 
 per cent. 
 „ By John Edwards— Proportion of 
 
 ^ year's interest on £6,000 
 from 1st April, 4 days at 4 
 per cent., less I. T. 9d. . . 
 
 May 31 By Cash— Hackney & Co., pro- 
 ceeds sale of brougham, car- 
 riage horses and harness, 
 less commission, £8 10s. . . 
 
 July 10 By Cash— Proceeds of Policy No. 
 10,000 in the Law Life Office 
 upon the life of Testator 
 with bonus added . . 
 
 1882 
 
 Mar. 25 By Leasehold Houses, Willesden 
 
 — Amount produced by sale 
 
 of this property by auction, 
 
 per Smith and Johnson . . 
 
 fo. £ s. d. 
 
 66,740 2 9 
 
 42 6,000 
 
 2 11 9 
 
 20 161 10 
 
 5,360 
 
 1884 
 Nov. 30 
 
 38 7,000 
 
 By Household Furniture — Pro- 
 ceeds sale by auction of 
 household furniture and 
 effects upon the death of 
 Mrs. Bradshaw, per Smith 
 and Johnson 
 Dec. 25 By Freehold House, 1,001 Hamp- 
 stead Road — Amount pro- 
 duced by sale of this pro- 
 perty by auction, per Smith 
 and Johnson 
 „ By London and North 
 Western Ry. Co. 
 —£5,000 Guar- 
 anteed 4 per cent, 
 stock retained to 
 answer Emily 
 Bradshaw 's share 
 of residue, value 
 at £110, the 
 medium price of 
 the day . . . . 5,500 
 Less, proportion 
 of ^ year's divi- 
 dend accrued to 
 date, 178 days at 
 4 per cent., less 
 I. T. £2 8s. 4d. . . 94 6 5 36 
 „ By Great Western Railway Co.— 
 Increase in value of £15,000 
 stock from date of purchase 44 
 
 40 2,000 
 
 39 4,500 
 
 5,405 13 7 
 
 218 18 8 
 97,388 16 9 
 
38 
 
 EXECUTORSHIP ACCOUNTS. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 39 
 
 Dr. 
 
 Funeral Expenses in account with the 
 
 1881 fo. 
 April 30 To Cash— Reformed Funeral Co. 20 
 June 30 To Cash— G. Thompson, Grave- 
 stone and Inscription . . „ 
 
 £ 8. d. 
 20 
 
 10 
 
 30 
 
 Estate of the ulte Arthur Bradshaw, Esq. 
 
 1884 
 Dec. 25 By Principal —Transfer. . 
 
 Cr. 
 
 fo. 
 
 £ 
 
 s. d. 
 
 1 
 
 30 
 
 
 
 
 30 
 
 
 
 Dr. Testamentary Expenses in Account with the 
 
 1881 fo. £ s. d. 
 
 April 14 To Cash— Bedford <fe Co., Solici- 
 tors, Probate Duty and Fees 20 2,400 
 
 Estate of the late Arthur Bradshaw, Esq. 
 
 Cr. 
 
 1884 
 Dec. 25 By Principal — Transfer. 
 
 fo. £ s. d. 
 
 .. 1 2,400 
 
 Dr. Executorship Expenses in Account with the 
 
 1881 fo. 
 
 June 30 ToCash— Smith* Johnson, valu- 
 ation for probate . . . . 20 
 1882 
 
 Mar. 31 To Cash— Bedford & Co., Bill of 
 Costs for proving the will 
 and for general business 
 connected with the admin- 
 istration of the estate . . „ 
 1884 
 
 Nov. .30 To Cash— Smith & Johnson, 
 Auctioneer's charges for the 
 sale of household furniture 
 and effects and of Freehold 
 and Leasehold Properties ,, 
 
 Dec. 25 To Cash — James & Son, Accoun- 
 tants' charges . . . . ,, 
 „ To Cash— Bedford & Co., Bill of 
 Costs of drawing release and 
 general business . . . . ,, 
 
 £ .s. d. 
 275 
 
 500 
 
 420 
 
 100 
 
 220 
 
 1,515 
 
 Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1884 fo. £ s. d. 
 
 Dec. 25 By Principal— Transfer.. .. 1 1,515 
 
 1,515 
 
40 
 
 8 
 
 Dr. 
 
 EXECUTOKSHir ACCOUNTS. 
 
 Debts in A-ccount with the Estate op 
 
 April 30 To Mary Bradshaw— J. Veal, 
 
 Butcher 
 
 „ To Mary Bradshaw— S. Doughty, 
 
 Baker 
 
 „ To Mary Bradshaw— T.Patchinc. 
 
 Tailor 
 
 „ To Mary Bradshaw— Hampstead 
 Overseers, Poor Rate made 
 
 1st April 
 
 „ To Mary Bradshaw -Servants' 
 
 Wages 
 
 „ To Cash— G. Turner, ^ year's 
 Ground Rent of Leasehold 
 Houses, Willesden, due 25th 
 March, less I. T. 10s. . . 20 
 June 30 To Arthur James Bradshaw— 
 Liabilities in Testator's 
 trade discharged by Arthur 
 James Bradshaw in the 
 ordinaiy course of trade as 
 vouched by the Executor's 
 
 >> 
 
 n 
 
 M 
 
 >• 
 
 5. 
 
 £ 8. d: 
 
 8 
 
 10 12 4 
 
 
 5 6 8 
 
 
 25 
 
 
 15 
 
 
 10 
 
 19 10 
 
 Accountants 
 
 Sept. 29 To Cash— Proportion of ^ year's 
 Ground rent of Le'asehold 
 Houses, Willesden, to 4th 
 April 10 days, less I. T. 6d 20 
 
 52 15,400 
 
 10 9 
 
 15,486 9 9 
 
 _P>'- Legacies in Account with thk Estate of 
 
 1881 -fo ^ -~^ 
 
 April 4 To Emily Bradshaw— Legacy in 
 
 trust 60 10,000 
 
 „ To Arthur James Bradshaw— 
 Goodwill of trade valued for 
 probate at 1 year's profits 
 on the average of 3 preced- 
 ing years £4,000 specifically 
 bequeathed . . . . . . 52 
 
 ,, To Arthur James Bradshaw— 
 Part of Testator's Capital 
 in his business specifically 
 
 bequeathed \ ,, 
 
 May 4 To Mary/Bradshaw— Pecuniary 
 
 Legacy 48 
 
 1882 
 
 April 4 To' James Bradshaw— Pecuniary 
 
 Legacy . . . . . . 50 
 
 ,, To Charles Drury — Pecuniary 
 
 Legacy 51 
 
 ,, To Cash -Trustees of St.Thomac,' 
 
 Hospital, Pecuniary Legacy 20 
 „ To Cash — Duty on above legacy. ,, 
 
 4,000 
 
 10,C03 
 
 500 
 
 103 
 
 100 
 
 500 
 
 50 
 
 EXECUTORSHIP ACCOUNTS. 
 
 THE LATE ARTHUR BeADSHAW, EsQ. 
 
 41 
 
 1884 
 Dec. 25 By Principal — Transfer., 
 
 THE LA TE ARTHU R BrADSHAW, EsQ. 
 
 1884 
 Dec. 25 By Principal— Transfer.. 
 
 Cr. 
 
 8 
 
 fo. ij s. u. 
 
 1 15,486 9 9 
 
 15,486 9 9 
 
 Cr. 
 
 fo. £ s. d. 
 1 25,250 
 
 25,250 
 
 25,250 
 
42 
 
 EXECUTORSHIP ACCOUNTS. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 43 
 
 10 
 
 i! 
 
 I 
 I 
 
 Dr. 
 
 Tncome in Account with the Estate 
 
 £ &: d. 
 
 1881 fo. 
 
 Oct. 4 To Mary Bradshaw — ^ year's an- 
 nuity, less I. T. £15 . . 49 
 1882 
 April 4 To Mary Bradshaw—^ year's an- 
 nuity, less I. T. £15 . . „ 
 ,, To Emily Bradshaw — Legacy 
 Account, 1 year's interest 
 on £10,000 legacy in trust 
 at 4 per cent., less I. T. 
 
 £10 60 
 
 ,, To Arthur James Bradshaw — 
 Income Account, One-half 
 of £C83 16s. lOd., the 
 balance of income to date 53 
 ,, To Emilv Bradshaw - Income 
 Account, One-half of £683 
 16s. lOd., the balance of 
 income to date . . . . 54 
 
 585 
 
 585 
 
 390 
 
 341 18 5 
 
 341 18 5 
 
 2,243 16 10 
 
 1884 
 
 Oct. 4 To IMary Bradshaw — Annuity to 
 
 date, less I. T. £75 . . 49 2,925 
 
 31 To Mary Bradshaw — Proportion 
 
 of ^ year's annuity to her 
 
 death— 27 days -less I. T. 
 
 44s. 6d „ 86 15 6 
 
 Dec. 25 To Emily Bradshaw — Legacy 
 
 Account, Interest to date 
 
 on £10,000 legacy at 4 per 
 
 cent, less I. T. £27 58. .. 60 1,062 12 3 
 „ To Freehold House— 1001 Hamp- 
 
 stead Iload, Proportion of 
 
 taxes from death of tenant 
 
 for life to date allowed to 
 
 purchaser 39 20 
 
 „ To Arthur James Bradshaw — 
 
 Income Account, One-half 
 
 of £2,322 28. 8d., the 
 
 balance of income to date 53 1,161 1 4 
 „ To Emily Bradshaw — Income 
 
 Account, One - half of 
 
 £2,322 2s. 8d., the balance 
 
 of income to date . . . . 54 1,161 1 4 
 
 To amount carried forward 
 
 OP THE LATE ARTHUR BrADSHAW, EsQ. 
 
 Cr. 
 
 10 
 
 1881 
 June 30 By 
 
 fo. 
 
 London and North Western 
 Railway Co.— Balance of ^ 
 year's dividend on £5,000 
 Guaranteed 4 per cent. 
 Stock from 4 April— 87 
 days— less I. T. £1 4s. . . 36 
 
 Henry Owen — Balance of | 
 year's interest on £1,000 
 from 4 April — 87 days at 
 5 per cent., less I. T. 6s. . . 41 
 
 Willesdcn Rents — Balance of 
 proportion of ^ year's rents 
 from 4 April . . . . 37 
 
 John Edwards— Balance of ^ 
 year's interest on £6,000 
 from 4 April, 179 days at 
 4 per cent., less I. T. 
 
 £2 18s. 8d 42 
 
 Dec. 31 By Henry Owen — J year's interest 
 on £1,000 at 5 per cent, 
 less I. T. 12s. 6d 41 
 
 „ By 
 
 Sept. 29 By 
 30 By 
 
 1882 
 Mar. 25 By 
 
 April 4 By 
 
 Willesden Rents — Balance 
 of ^ year's rents . . . . 37 
 Arthur James Bradshaw — 1 
 year's interest on £34,970 at 
 6 per cent., less I. T. £43 
 14s. 6d 52 
 
 1882 
 June 30 
 
 1883 
 April 4 
 
 1884 
 April 4 
 
 By Great Western Railway Co. — 
 Proportion of ^ year's divi- 
 dend on £15,000, 4 per cent. 
 Preference Stock from 4 
 April, 87 days, less I. T. £3 
 
 JL^S« •• •• •• •• ^-K 
 
 By Arthur James Bradshaw — 1 
 year's interest on £29,975 
 at 5 per cent., less I. T. 
 £37 9s. 4d 62 
 
 6,416 10 5 
 
 By Arthur James Bradshaw — 1 
 year's interest on £29,975 
 at 5 per cent., less I. T. 
 £31 4s. 6d. . . 
 June 30 By London & North Western 
 Railway Co. — Dividends to 
 date, less I. T. £15 
 ,, By Great Western Railway Co. — 
 Dividends to date, less I. T. 
 
 dbOv/ •• •• •• •• 
 
 By amount carried forward 
 
 36 
 
 44 
 
 £ s. d. 
 
 46 17 4 
 
 11 14 4 
 166 3 4 
 
 114 8 10 
 
 24 7 6 
 
 175 10 
 
 1,704 15 6 
 
 2,243 16 10 
 
 140 12 
 
 1,461 5 8 
 
 1,217 5 6 
 
 585 
 
 1,170 
 
 4,574 3 2 
 
44 
 
 EXLCUTOESHIP ACCOUNTF. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 45 
 
 Dr. 
 
 Ikcomb in Account with the Estate 
 
 OP THE late Arthur Bradshaw, Esq. 
 
 Cr. 
 
 £ s. d. 
 To amount brought forward . . 6,416 10 5 
 
 fo. 
 1884 By amount brought forward 
 Sept. 30 By John Edwards — Interest to 
 
 date, less I. T. £18 . . 42 
 
 Dec. 25 By London and North Western 
 Railway Co.— Proportion of 
 ^ year's dividend accrued — 
 178 days— on £5,000 at 4 
 per cent., less I. T. 48s. 4d. 36 
 By John Edwards— Proportion of 
 ^ year's interest to date — 
 86 days— on £6,000 at 4 per 
 cent., less I. T. 29s. 6d. . . 42 
 By Great Western Railway Co. — 
 Proportion of ^ year's divi- 
 dend to date — 178 days — 
 on £15,000 at 4 per cent., 
 
 less I. T. £7 68 44 
 
 By Arthur James Bradshaw — 
 Proportion of 1 year's in- 
 terest to date — 265 days — 
 on £19,985 at 5 per cent., 
 less I. T. £18 3s 62 
 
 >• 
 
 >• 
 
 £ s. d. 
 4,674 3 2 
 
 702 
 
 94 6 6 
 
 55 4 6 
 
 282 19 4 
 
 707 17 
 
 I J 
 
 6,416 10 5 
 
 6,416 10 5 
 
46 
 
 EXECUTOliBUIP ACCOUNTS. 
 
 N< 
 
 ao 
 
 Dr, 
 
 ^EcuTORs' Cash Account in Account with 
 
 >> 
 
 ft 
 
 1881 "— 
 
 April 4 To Principal-Cash in the house 
 
 at the death i 
 
 April 14 To Barnetts, Hoares & Co.' '. '. 30 
 
 «o lo 
 
 30 To 
 
 M To 
 
 Afa^ 'a ^^i'^^'^^^^o'^^I^ouscs-Willesdcn 38 
 May 4 To Barnetts, Hoares & Co. 30 
 
 31 To Principal - Hackney & Co., 
 Proceeds, Sale of Brougham! 
 
 *c 1 
 
 June 30 To Barnetts, Hoares & Co.' .* .' 30 
 
 „ To Henry Owen . . . . " ' 4 1 
 
 July 1 To Barnetts, Hoares & Co. '/. 30 
 „ To Duty on Hesidue— Arthur 
 
 James Bradshaw .. 61 
 
 10 To Principal— Proceeds of Policy 
 
 11 rr r J^ Law Life Office.. .. 1 
 14 lo London and North Western 
 
 Kailway Co. gQ 
 
 Sept. 29 To Barnetts, Hoares & Co*. * * 30 
 Oct. 14 To Leasehold Houses— Willesden 38 
 
 M To John Edwards 49 
 
 ,, To Barnetts, Hoares & Co". .. 30 
 1882 
 
 Jan. 1 To Henry Owen . . . . 41 
 
 Mar. 25 To Leasehold Houses— Willesden 38 
 ,. To 
 
 „ To Barnetts, Hoares & Co. '.' si) 
 31 To 
 
 April 4 To Arthur Janios Bradshaw .' .' 52 
 „ To Barnetts, Hoares & Co. * * 30 
 
 „ To 
 
 £ 8. d. 
 
 20 17 6 
 
 2,400 
 
 100 
 
 20 
 
 19 
 
 195 
 
 445 1 6 
 
 ICl 10 
 
 10 
 
 275 
 
 24 7 6 
 
 1,968 10 
 
 120 
 
 5,3G0 
 
 97 10 
 
 19 JO 
 
 195 
 
 117 7 
 
 585 
 
 >• 
 
 »i 
 
 1,024 7 6 
 
 195 
 
 7,000 
 
 19 10 
 
 500 
 
 6,699 15 6 
 
 585 
 
 16,000 
 
 To Amount carried forward . . 44,157 10 1 
 
 EXECUTORSHIP ACCOUNTS. 
 
 47 
 
 THE Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 90 
 
 5 
 
 May 
 
 1381 fo 
 
 April 4 By Mary Bradshaw— cash in the 
 house at the death left in 
 her hands . . . . . . 48 
 
 14 By Testamentary Expenses — 
 Bedford & Co., Solicitors — 
 Probate Duty and Fees . . 6 
 25 By Mary Bradshaw — on Account 48 
 
 30 By Funeral Expenses-Reformed 
 
 Funeral Co. 
 ,, By Debts- G. Turner-half year's 
 
 Ground Rent — Willesden, 
 
 due 25th March . . . . 8 
 „ By Barnetts, Hoares & Co, . . 30 
 4 By Mary Bradshaw — Balance of 
 
 Legacy 48 
 
 31 By Barnetts, Hoares & Co. . . 30 
 June 30 By Funeral Expenses, G. Thomp- 
 son, Gravestone, &c. . . 5 
 
 ,, By Executorship Expenses — 
 Smith & Johnson — Valua- 
 tions 7 
 
 „ By Barnetts, Hoares & Co. . . 30 
 July 1 By duty on Residue . . . . 61 
 
 „ By Barnetts, Hoares & Co. . . 30 
 
 10 By 
 
 14 By 
 Sept. 29 By Debts— Proportion of half 
 yeai's Ground Rent of 
 Leasehold Houses, Willes- 
 den, to 4th April, 10 days, 
 less I. T. 6d. . . . 8 
 
 „ By Willesden Rents— Balance 
 of half-year's Ground Rent, 
 
 less 1. T. 9s. 6d 37 
 
 Oct. 14 By Barnetts, Hoares & Co. . . 30 
 
 n -t^y >> >» 
 
 „ By Mary Bradshaw — Half-year's 
 
 Annuity 49 
 
 1882 
 Jan. 1 By Barnetts, Hoares & Co. . . .30 
 
 Mar. 25 By „ „ 
 
 „ By Willesden Rents — Half-year's 
 Ground Rent, Willesden — 
 less L T. 10s. .. ..37 
 
 31 By Executorship Expenses — 
 
 Bedford & Co 7 
 
 April 4 By Barnetts, Hoares & Co. . . 30 6,699 15 6 
 
 „ By Mary Bradshaw— Half-year's 
 
 Annuity 49 585 
 
 
 20 17 6 
 
 2,400 
 100 
 
 20 
 
 19 10 
 
 196 
 
 445 1 6 
 
 161 10 
 
 10 
 
 275 
 
 24 7 6 
 
 1,968 10 
 
 120 
 
 5,360 
 
 97 10 
 
 >» 
 
 >> 
 
 1 9 
 
 18 9 3 
 
 195 
 
 117 7 
 
 585 
 
 1,024 7 6 
 
 7,195 
 
 19 10 
 500 
 
 By Amount carried forward 
 
 28,157 10 1 
 
48 
 
 EXECUTORSHIP ACCOUNTS. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 49 
 
 Dr, Executors' Gash Account in Account with the 
 
 II 
 
 1 1 
 
 
 
 Po. 
 
 £ 
 
 8. 
 
 d. 
 
 1882 
 
 To Amount brought forward , 
 
 
 44,157 
 
 10 
 
 1 
 
 April 
 
 4 To Barnetts Hoares & Co. 
 
 .*. 30 
 
 200 
 
 
 
 
 
 
 » To 
 
 > • »» 
 
 500 
 
 
 
 
 
 
 .. To „ 
 
 > . . 1 
 
 60 
 
 
 
 
 
 
 » To 
 
 • • »» 
 
 13 
 
 
 
 
 
 
 M To „ 
 
 • • M 
 
 97 
 
 
 
 
 
 
 » To „ 
 
 • • »» 
 
 90 
 
 
 
 
 
 May 
 
 4 To 
 
 • »» 
 
 341 
 
 18 
 
 5 
 
 July 
 
 14 To Great Western Railway Co. 44 
 
 292 
 
 10 
 
 
 
 1883 
 
 
 
 
 
 
 April 
 
 4 To Arthur James Bradshaw 
 
 .. 52 
 
 6,456 
 
 5 
 
 8 
 
 1884 
 
 
 
 
 
 
 April 
 
 4 To 
 
 > • »f 
 
 6,212 
 
 5 
 
 6 
 
 June 
 
 30 To London & North Western 
 
 
 
 
 
 Railway Co. 
 
 .. 36 
 
 585 
 
 
 
 
 
 July 
 
 14 To Great Western Railway Co. 44 
 
 1,170 
 
 
 
 
 
 Sept. 
 
 30 To John Edwards 
 
 .. 42 
 
 702 
 
 
 
 
 
 Oct. 
 
 4 To Barnetts Hoares & Co. 
 
 . 30 
 
 2,925 
 
 
 
 
 
 
 „ To 
 
 • fi 
 
 500 
 
 
 
 
 
 Nov. 
 
 30 To Household Furniture, Smith 
 & Johnson, Proceeds sale 
 
 
 
 
 
 of household furniture . 
 
 . 40 
 
 2,000 
 
 
 
 
 
 
 „ To Barnetts Hoares & Co. 
 
 . 30 
 
 420 
 
 
 
 
 
 Dec. 
 
 25 To Freehold House Hampstead 
 
 
 
 
 
 Road 
 
 .. 39 
 
 4,470 
 
 
 
 
 
 
 „ To Barnetts Hoares & Co. 
 
 .. 30 
 
 76 15 
 
 6 
 
 
 »> To 
 
 • »« 
 
 100 
 
 
 
 
 
 
 ., To „ 
 
 • • »» 
 
 220 
 
 
 
 
 
 
 .. To 
 
 ' • >i 
 
 6,897 
 
 12 
 
 10 
 
 Estate of the late Arthur Bradshaw, Esq. 
 
 Fo. 
 
 1882 
 April 
 
 >> 
 
 >» 
 
 >» 
 
 May 
 
 July 
 
 1883 
 April 
 
 1884 
 April 
 June 
 July 
 Sept. 
 Oct. 
 
 By amount brought forward . . 
 
 By Great Western Railway Co. 
 
 Purchase of Stock . . . . 44 
 
 By Emily Bradshaw— Mainten- 
 ance Account per James 
 Bradshaw . . • • . . 55 
 
 By Legacies-Trustees St.Thomas' 
 Hospital . . . • . . y 
 
 By Do. Duty on above Legacy „ 
 
 By James Bradshaw Legacy & 
 Duty.. 
 
 By Charles Drury 
 
 By Arthur James Bradshaw— 
 Income Account . . 
 
 By Barnetts Hoares & Co. 
 
 50 
 51 
 
 53 
 30 
 
 4 By 
 
 >» 
 
 »» 
 
 »i 
 
 >> 
 
 Nov. 
 
 Dec. 
 
 (i 
 
 4 By 
 30 By 
 
 14 By » 
 
 30 By M ^ 
 
 4 By Mary Bradshaw — Annuity 
 
 Account 
 „ By Emily Bradshaw— Mainten- 
 ance Account per James 
 Bradshaw . . 
 30 By Barnetts Hoares & Co. 
 
 By Executorship Expenses, 
 
 Smith & Johnson . . 
 25 By Barnetts Hoares & Co. 
 
 By Mary Bradshaw — Annuity 
 
 Account 
 By Executorship Expenses, 
 
 James & Son, Accountants 
 By Bedford & Co., Solicitors . . 
 By Arthur James Bradshaw— 
 Balance of share of 
 Residue .. •• ••62 
 „ By Balance of share of Income 53 
 
 Cr. 
 
 £ s. d. 
 28,157 10 1 
 
 16,000 
 
 200 
 
 500 
 
 50 
 
 100 
 
 100 
 
 341 18 5 
 
 292 10 
 
 6,450 5 8 
 
 6,212 5 6 
 
 585 
 
 1,170 
 
 702 
 
 49 2,925 
 
 >> 
 
 55 
 30 
 
 7 
 30 
 
 49 
 
 • • »» 
 
 500 
 
 2,000 
 
 420 
 
 4,470 
 
 76 15 6 
 
 100 
 
 220 
 
 4,736 11 6 
 1,161 1 4 
 
 77,476 18 
 
 77,476 18 
 
 11^ 
 
50 
 
 30 
 
 Dr. 
 
 EXECUTOKSHIP ACCOUNTS. 
 
 Barnetts Hoares & Co., Bankers, in Account with 
 
 EXECUTORSHIP ACCOUNTS. 
 
 51 
 
 1881 
 April 
 
 May 
 June 
 July 
 
 Oct. 
 
 30 
 31 
 30 
 1 
 10 
 14 
 14 
 
 1882 " 
 Jan. 1 
 Mar. 25 
 April 4 
 July 14 
 
 1883 
 April 4 
 
 1884 
 April 4 
 June 30 
 July 4 
 Sept. 30 
 Nov. 30 
 Dec. 25 
 
 To Principal— Balance of 
 
 tor's Account at 
 To Cash 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 
 To Do. 
 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 To Do. 
 
 fo. 
 
 £ s. d. 
 
 f Testa- 
 
 
 e death 1 
 
 1,080 12 
 
 .. 20 
 
 195 
 
 • • >) 
 
 IGl 10 
 
 • • >> 
 
 24 7 6 
 
 • • »> 
 
 120 
 
 • • >» 
 
 5,3G0 
 
 • • >» 
 
 97 10 
 
 • • >» 
 
 195 
 
 • • »i 
 
 117 7 
 
 >> 
 
 1,024 7 6 
 
 • • >> 
 
 7.195 
 
 • • »» 
 
 6,G99 15 6 
 
 • • M 
 
 292 10 
 
 • • >» 
 
 6,456 5 8 
 
 ... ,, 
 
 6,212 5 6 
 
 • • M 
 
 585 
 
 >» 
 
 1,170 
 
 »> 
 
 702 
 
 •» 
 
 2,000 C 
 
 • • »> 
 
 4,470 
 
 44,158 4 3 
 
 THE Estate of the late Abthub Bbadshaw, Esq. Cr. 
 
 30 
 
 1888 
 
 fo. 
 
 £ s. d. 
 
 April 14 By Cash . . 
 
 ..20 
 
 2,400 
 
 25 By Do 
 
 • • • • »> 
 
 100 
 
 30 By Do 
 
 . • • • »» 
 
 20 0* 
 
 By Do 
 
 • • • • »» 
 
 19 10 
 
 lilay 4 By Do 
 
 • • • • »> 
 
 445 1 6 
 
 June 30 By Do 
 
 • • • • »» 
 
 10 
 
 „ By Do 
 
 • • >> 
 
 275 
 
 July 1 By Do 
 
 • . • • >> 
 
 1,968 10 
 
 Sept. 29 By Do 
 
 • . . . ,, 
 
 19 10 
 
 Oct. 14 By Do 
 
 • • • • »i 
 
 585 
 
 1882 
 
 
 
 Mar. 25 By Do 
 
 • • • • >> 
 
 19 10 
 
 31 By Do 
 
 • • )» 
 
 500 
 
 April 4 By Do 
 
 . . . . ,, 
 
 585 
 
 M By Do 
 
 . . >> 
 
 16,000 
 
 „ByDo 
 
 • • >> 
 
 500 
 
 „ By Do 
 
 • • ,, 
 
 50 
 
 » By Do 
 
 • • »> 
 
 13 
 
 » ByDo 
 
 • • >j 
 
 97 
 
 „ ByDo 
 
 . • • . ,, 
 
 90 p 
 
 „ ByDo 
 
 • • • • »» 
 
 200 
 
 May 4 By Do 
 
 . . • • »> 
 
 341 18 5 
 
 1884 
 
 
 
 Oct. 4 By Do 
 
 • • • • >» 
 
 500 
 
 „ By Do 
 
 • • • • >» 
 
 2,925 
 
 Nov. 30 By Do 
 
 • • • • >i 
 
 420 
 
 Dec. 26 By Do 
 
 . . ,, 
 
 76 15 6 
 
 nByDo 
 
 • • • • >> 
 
 100 
 
 M ByDo 
 
 • . . . ,, 
 
 220 
 
 „ByDo 
 
 • . ,, 
 
 5,897 12 10 
 
 „ By Balance carried fo 
 
 rward 
 
 9,779 16 
 
 
 44,158 4 3 
 
 i< 1 1 
 
 1884 
 
 Dec. 25 To Balance brought forward . . 9,779 16 
 
52 
 
 S3 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Dr. London & North Westehn Railway Co. in Account 
 
 1884 
 Juno 30 
 
 Dec. 25 
 
 t 
 
 1881 
 April 4 To Principal — Pro- 
 portion of ^ 
 year's divi- 
 * dend from 1st 
 
 January upon 
 £5,000 Guar- 
 anteed 4 per 
 cent. Stock — 
 i)4 days — less 
 I. T. £1 Gs. . . 
 June 30 To Income — Bal- 
 ance of ^ year's 
 dividend from 
 4th April— 87 
 days— less I. 
 T. £1 4s. . . 
 To Income — Divi- 
 dends to date, 
 less I. T. £15 
 To Income — Propor- 
 tion of ^ year's 
 dividend ac- 
 crued 178 days 
 on £5,000 at 4 
 per cent, less 
 I. T. 48s. 4d. . . 
 To Principal— Value 
 at £110 the 
 medium price 
 of the day of 
 £5,000 Guar- 
 anteed 4 per 
 cent. Stock re- 
 tained to an- 
 swer Emily 
 
 Bradshaw's 
 share of resi- 
 due £6,500 
 Less — pro- 
 portion of i 
 year's divi- 
 dend ac- 
 crued to 
 date — 178 
 days— at 4 
 per cent, 
 less I. T. 
 £2 8s. 4d. 
 
 fo. 
 
 Principal 
 £ s. d. 
 
 Income. 
 £ 8. d. 
 
 EXECUTORSHIP ACCOUNTS. 53 
 
 86 
 
 WITH THE Estate of the late Abthur Bbadshaw, Esq. Cr. 
 
 50 12 8 
 
 1881 
 July 14 By Cash . . 
 
 1884 
 June 30 By do. 
 Dec. 25 By Balance carried 
 forward, being 
 Market Price 
 of £5,000 Stk. 
 at £110 di- 
 vided as fol- 
 lows, viz. : — 
 Value of Stock 
 Proportion of divi- 
 dend accrued 
 
 fo. 
 
 20 
 
 Principal. 
 
 £ s. d. 
 
 Income. 
 £ s. d. 
 97 10 
 
 685 
 
 5,405 13 7 
 
 94 6 5 
 
 10 
 
 46 17 4 
 
 685 
 
 >> 
 
 94 6 5 
 
 >» 
 
 94 5 5 
 
 1 5,405 13 7 
 
 1884 
 
 5,405 13 7 776 16 6 
 
 Dec. 25 To Balance brought for- 
 ward, viz.: — 
 
 Value of £5,000 Stock 5,405 13 7 
 
 Proportion of dividend 
 
 accrued .... 94 
 
 5,405 13 7 776 16 5 
 
 6 6 
 
54 
 
 87 
 
 Dr. 
 
 1881. 
 Sept. 29 
 
 EXECUTORSHIP ACCOUNTS. 
 
 WiLLESDEN Rents m Account with the 
 
 & 
 
 1882 
 Mar. 25 
 
 fo. 
 
 To Cash — Balance of Half-year's 
 Ground Rents from 4th 
 April, less I. T. 9s. 6d. . . 20 
 
 To Income — Balance of propor- 
 tion of Half-year's Rents 
 from 4th April . . . . 10 
 
 To Cash — Half-year's Ground 
 
 Rents, less I. T. 10s. . . 20 
 
 To Income— Balance of Half- 
 year's Rents . . . . 10 
 
 s. d. 
 
 18 9 3 
 166 3 4 
 
 19 10 
 175 10 
 
 379 12 7 
 
 88 
 
 Dr. 
 
 Leasehold Houses, Nos. 10, 11, 12, & 13, 
 THE Estate of the Late 
 
 1881. 
 April 4 
 
 fo. 
 
 II 
 
 To Principal — ^-year's rents due 
 25th March, less I. T. £5 . . 
 To Principal —Proportion of J[- 
 year's rents from 25th Mar. 
 —10 days— less I. T. 5s. 4d. 
 Sept. 29 To Willesden Rents— Balance of 
 • ^-yeai's rents from 4th April 
 —178 days— less I. T. £4 
 14s. 8d 
 
 37 
 
 1882 
 Mar. 25 
 
 II 
 
 To Willesden Rents — ^ year's 
 
 rents, less I. T. £5 . . . . ,, 
 
 To Principal— Amount produced 
 
 by Sale . . . . . . 1 
 
 £ s. d- 
 
 195 
 
 10 7 5 
 
 184 12 7 
 
 195 
 
 7,000 
 
 7,585 
 
 39 
 
 Dr. 
 
 Fkeehold House No. 1,001 Hampstead 
 
 Estate of the late 
 
 Given to wife for life or widow- 
 
 1884 hood :— 
 
 Dec. 25 To Principal — Amount produced 
 
 by Sale of this Property 
 
 by Auction per Smith & 
 
 Johnson 1 4,500 
 
 4,500 
 
 
 \ 
 
 EXECUTORSHIP ACCOUNTS. 
 Estate op the late Arthur Bradshaw, Esq. 
 
 Cr, 
 
 65 
 
 37 
 
 1881 fo. £ s. d. 
 
 Sept. 29 By Leasehold Houses, Willesden, 
 
 Balance of Half-year's 
 
 Rents from 4th April, less 
 
 I. T. £4 14s. 8d 38 184 12 7 
 
 1882 
 
 Mar. 25 By Leasehold Houses, Willesden, 
 
 Half-year's Rents, less 
 
 LT. £5 
 
 II 
 
 195 
 
 379 12 7 
 
 New Road, Willesden, in account with 
 Arthur Bradshaw, Esq. 
 
 88 
 
 1881 
 April 30 By Cash 
 Oct. 14 By ,, 
 
 1882 
 Mar. 25 By „ 
 
 „ By ,, — Amount produced by 
 sale of this property by 
 auction, per Smith and 
 Johnson 
 
 fo. 
 20 
 
 Cr. 
 
 £ s. d. 
 
 195 
 
 195 
 
 195 
 
 7,000 
 
 7,585 
 
 39 
 
 Road, London, in account with the Cr. 
 
 Arthur Bradshaw, Esq. 
 
 1864 f^! £ s. d. 
 
 Dec. 25 By ^Irs. Mary Bradshaw — Pro- 
 
 portion of taxes to 31 
 
 October, 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 10 20 
 
 ,, By Cash — Amount received from 
 
 Smith & Johnson, Auc- 
 tioneers 20 4,470 
 
 4,500 
 
i 
 
 56 
 
 EXECUTOKSHIP ACCOUNTS. 
 
 40 
 
 Dr. Household Furniture in Account with the 
 
 1884 
 
 fo. 
 
 k, s. d. 
 
 Given to wife for life or widow- 
 hood. Valued for probate at 
 £1,800 
 Nov. 30 To Principal— Proceeds, Sale by 
 Auction of Household 
 Furniture and Effects upon 
 the death of IMrs. Brad- 
 shaw, per Smith & Johnson 2 2,000 
 
 EXECUTORSHIP ACCOUNTS. 
 E3TA.TE OP THE LA.TE ARTHUR BttADSHAW, ESQ. 
 
 Cr. 
 
 hi 
 
 40 
 
 1884 fo. 
 
 Nov. 30 By Cash— Per Smith & Johnson, 
 Proceeds, Sale of Household 
 Furniture and Effects upon 
 • the death of Mrs. Bradshaw 20 
 
 & s. d. 
 
 2,000 
 
 41 
 
 Dr. 
 
 Henry Owen in Account with the 
 
 1881 fo. 
 
 April 4 To Principal-Amount 
 due upon note of 
 hand dated 1st 
 January, 1880.. 
 „ To Principal — Propor- 
 tion of ^ year's 
 interest on £1000 
 from 1st Jan. 
 94 days at 6%, 
 less I. T. 6s. 6d. „ 
 
 June 30 To Income — Balance 
 of ^year's int. on 
 £1,000 from 4th 
 April, 87 days at 
 6%, less I. T. Cs. 10 
 
 Dec. 31 To Income—^ year's 
 int. on £1,000 at 
 6%, less I. T. 
 12s. 6d 
 
 Principal. 
 £ s. d. 
 
 Income. 
 £ s. d. 
 
 1 1,000 
 
 12 13 2 
 
 11 14 4 
 
 24 7 6 
 
 Estate op the late Arthur Bradshaw, Esq. 
 
 Cr. 
 
 41 
 
 Principal. Income. 
 fo. £ s. d. £ s. d. 
 . . 20 24 7 6 
 
 1881 
 June 30 By Cash 
 
 1882 
 Jan. 1 By Cash — Principal 
 
 and Interest .. „ 1,000 24 7 6 
 
 1,000 48 15 
 
 1,000 48 15 
 
68 
 
 42 
 
 Dr. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 John Edwards in account with the Estate 
 
 1881 
 
 fo. 
 
 April 4 To Principal— Amount 
 advanced upon 
 Mortgage of 
 
 Freehold Land 
 and Houses Nos. 
 1.003 & 1,004 
 Hampstead Rd. 
 London, at 4% 
 interest . . . . 1 6,000 
 
 „ To Principal — Propor- 
 tion of ^ year's in- 
 terest on £6,000 
 from 1st April 
 4 days at 4% 
 less I. T. 9d. . . „ 
 Sept. 30 To Income -- Balance 
 of ^ year's in- 
 terest on £6,000 
 from 4th April 
 179 days at 4% 
 
 les8LT.£218s.8d.lO 
 
 1884 
 
 Sept. 30 To Income — Interest 
 to date less I. T. 
 £18 
 
 Dec. 25 To Income — Propor- 
 tion of ^ year's 
 interest to date 
 86 days at 4% 
 less I. T. 29s. 6d. 
 
 Principal. Income. 
 £ 8. d. £ s. d. 
 
 »i 
 
 2 11 9 
 
 114 8 10 
 
 702 
 
 55 4 6 
 
 EXECUTORSHIP ACCOUNTS. 
 OP THE LATE ARTHUR BrADSHAW, EsQ. 
 
 59 
 
 42 
 
 Cr. 
 
 1881 
 Oct. 14 By Cash 
 
 1884 
 Sept. 30 By Cash 
 
 By Balance carried 
 forward 
 
 Principal. Income. 
 ..20 117 7 
 
 >> 
 
 702 
 6.000 55 4 6 
 
 1884 
 Dec. 25 To Balance brought 
 forward, viz. : — 
 Principal 
 Proportion of | 
 year's interest 
 to date . . 
 
 6,000 874 5 1 
 
 6,000 
 
 55 4 6 
 
 6,000 874 5 1 
 
60 
 
 44 
 
 Dr. 
 
 EXECUTOltSHir ACCOUNTS. 
 Great Western Railway Co. in Account with 
 
 1882 • fo 
 
 April 4 To Cash— Purchase of 
 £15,000 4% Pre- 
 ference Stock at 
 105 
 •' 15,750 O 
 Brokerage 
 & Stamps 250 
 
 20 16,000 
 
 Juno 30 To Income — Propor- 
 tion of i year's 
 dividend from4th 
 April, 87 days at 
 4%, less I. T. 
 
 £3 12s 10 
 
 1884 
 Juno 30 To Income — Divi- 
 dends to date.less 
 I. T. £30 
 Dec. 25 To Income — Propor- 
 tion of ^ year's 
 dividend to date 
 178 days at 4°/. 
 less I. T. £7 5"». 
 Dec. 25 To Principal — In- 
 crease in value 
 from date of pur- 
 chase .. ..1 218 18 8 
 
 Principal. Income. 
 £ s. d. £ s. d. 
 
 140 12 
 
 1,170 
 
 ♦» 
 
 282 19 4 
 
 16,218 18 8 1,593 11 4 
 
 1884 
 
 Dec. 25 To Balance brought 
 
 forward, viz., 
 
 value of £15,000 
 
 Stock . . 
 
 Proportion of ^ year's 
 
 dividend accrued 
 4S 
 
 Dr. Mary Bradshaw (Widow of Testator) in Account 
 
 16,067 8 
 
 282 19 4 
 
 8. 
 
 1881 fo. 
 
 April 4 To Cash in the house at the death 
 
 left in her hands . . . . 20 20 17 6 
 
 AT ^'^ T;oCash ,, 100 
 
 May 4 To „ to balance legacy . . „ 445 1 g 
 
 565 19 
 
 EXECUTORSHIP ACCOUNTS. 
 
 61 
 
 THE Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 u 
 
 1882 
 July 14 By Cash 
 
 1884 
 
 July 14 By Cash 
 Dec. 25 By Amount carried 
 forward being 
 market price of 
 £15,000 Stock at 
 £109 divided as . 
 follows, viz., 
 Value of £15,000 Stock 
 Proportion of ^ year's 
 dividend accrued 
 
 Principal. 
 fo. £ s. d. 
 
 20 151 18 
 
 Income. 
 £ s. 
 140 12 
 
 d. 
 
 
 1,170 
 
 16,067 8 
 
 282 19 4 
 
 16,218 18 8 1,593 11 4 
 
 with the Estate of the late Arthur Bradshaw, Esq. 
 
 48 
 
 Cr. 
 
 1881 
 IMay 4 
 
 one 
 
 By Legacy payable within 
 month of death 
 April 30 By Debts— Servants' Wages . . 
 „ By „ —J. Veal, Butcher . . 
 „ By „ — S. Doughty, Baker . . 
 „ By „ —T. Patching, Tailor.. 
 ». By „ —Hampstead Overseers 
 Poor Rate made 1st April. . 
 
 fo. 
 
 9 
 
 8 
 >> 
 )i 
 
 £ s. d. 
 
 500 
 
 10 
 
 10 12 
 
 5 6 
 
 25 
 
 15 
 
 
 
 4 
 8 
 
 
 
 
 665 19 
 
62 
 
 49 
 
 Dr. 
 
 EXECUTOKSHIP ACCOUNTS. 
 Maky Bbadshaw (Annuity Account) in Account 
 
 fo. 
 20 
 
 1881 
 
 Oct. 14 To Cash 
 
 1882 
 
 April 4 To , 
 
 1884 
 
 Oct. 4 To „ 
 
 Dec. 25 To Freehold House, Hampstoad 
 Road — Proportion of taxes 
 to 81 st October, allowed to 
 
 purchaser 89 
 
 25 To Cash paid to the Executors 
 
 appointed by her will . , 20 
 
 II 
 
 £ s. d. 
 
 585 
 
 585 
 
 2,925 
 
 10 
 
 76 15 6 
 
 4,181 15 6 
 
 50 
 
 Dr. James Bbadshaw (Legacy Account) in Account with 
 
 1882 fo. 
 
 April 4 To Cash— Duty on legacy at 3% 20 
 „ To Cash — Balance of legacy . . „ 
 
 £ 8. d. 
 
 3 
 
 97 
 
 100 
 
 51 
 Dr. Charles Drury (Legacy Account) in Account with 
 
 18S2 fo. £ s. d. 
 April 4 To Cash— Duty on legacy at 10 
 
 percent 20 10 
 
 „ To Cash— Balance of legacy . . „ 90 
 
 100 
 
 EXECUTORSHIP ACCOUNTS, 
 
 63 
 
 49 
 
 with the Estate op the late Arthur Bradshaw, Esq. Cr. 
 
 1881 fo. 
 
 Oct. 4 By Income— J year's annuity less 
 
 I. T. £15 10 
 
 1882 
 April 4 By Income — \ year's annuity less 
 
 1884 
 Oct. 4 By Income — Annuity to date less 
 
 31 By Income — Proportion of ^ 
 year's annuity to her death 
 27 days less I. T. 44/6 . . „ 
 
 £ s. d. 
 
 585 
 
 585 
 
 2,925 
 
 •86 15 6 
 
 4,181 15 6 
 
 the Estate of the late Arthur Bradshaw, Esq. 
 
 50 
 
 Cr. 
 
 1882 fo. £ s. d. 
 
 April 4 By Legacy 9 100 
 
 100 
 
 the Estate of the late Arthur Bradshaw, Esq. 
 
 51 
 Cr. 
 
 1882 fo. £ s. d. 
 
 April 4 By Legacy 9 100 
 
 100 
 

 64 
 
 52 
 Dr. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Arthur James Bradshwv (purchase of 
 
 Estate of the late 
 
 1881 
 April 4 
 
 To Principal — For 
 tlie following 
 assets of tho 
 Testator ' s 
 Trade, viz. : — 
 Goodwill val- 
 ued for pro- 
 bate at 1 year's 
 profits on the 
 average of 
 three preced- 
 ing years 
 
 Stock - in - trade 
 valued at 
 
 Loose plant tools 
 and fittings 
 valued at 
 
 Book Debts 
 £40,390 sub- 
 ject to a de- 
 duction of 5 
 per cent. 
 
 fo. 
 
 Pbincipal. 
 £, 8. d. 
 
 Income . 
 £ s. d. 
 
 1 4,000 
 „ 17,000 
 
 >» 
 
 5,000 
 
 >» 
 
 38,370 
 
 1881 
 June 30 
 
 64,370 
 
 u 
 
 ii 
 f 
 
 1882 
 April 4 
 
 1883 
 April 4 
 
 To 
 
 To 
 
 To Balance brought 
 forward to be 
 paid off by 7 
 equal annual 
 instalments 
 from 4th April 
 and to carry 
 interest at 5 
 per cent. 
 I n com e — 1 
 year's interest 
 on £34,970 at 
 6 per cent., 
 le8sI.T.43/14/6 10 
 Income — 1 
 year's interest 
 on ^29,970 at 
 5 per cent., 
 loss I.T. £879/4 „ 
 April 4 To Income — 1 
 year's interest 
 on £24,980 at 
 5 per cent., 
 lessI.T.£31/4/6 „ 
 Income — pro- 
 portion of 1 
 year's interest 
 to date— 265 
 days — on 
 £19,985 at 5 
 per cent., less 
 I.T. £18 3s... „ 
 
 34,970 
 
 1,704 15 6 
 
 1,461 6 8 
 
 Dec. 25 To 
 
 1,217 6 6 
 
 EXECUTORSHIP 
 
 ACCOUNTS. 
 
 65 
 
 
 
 
 52 
 
 trade account) in Account 
 
 WITH THE 
 
 Dr. 
 
 Arthur Bradshaw, Esq. 
 
 
 
 
 188 i 
 
 
 Principal. 
 
 Income. 
 
 April 4 By Legacies — Part 
 
 
 £ s. d. 
 
 £ s. d. 
 
 of Testator's 
 
 
 
 
 Capital speci- 
 
 
 
 
 fically be- 
 
 
 
 
 queathed to 
 
 
 
 ■ 
 
 you . . 
 
 9 
 
 10,000 
 
 
 By Legacies— Good- 
 
 
 
 
 will of trade 
 
 
 
 
 valued for pro- 
 
 
 
 
 bate at 1 year's 
 
 
 
 
 profits on the 
 
 
 
 
 average of 
 
 
 
 
 three preced- 
 
 
 
 
 i ng years 
 
 
 
 
 £4,000 speci- 
 
 
 
 
 fically be- 
 
 
 
 
 queathed to 
 
 
 
 
 you . . 
 
 >> 
 
 4,000 
 
 
 June 30 By Debts— Amount 
 
 
 
 
 due from Tes- 
 
 
 
 
 tator d i s- 
 
 * 
 
 
 
 chargedbyyou 
 
 8 
 
 15,400 
 
 
 ,, By Balance carried 
 
 
 
 
 forward to be 
 
 
 
 
 pnid off by 7 
 
 
 
 
 equal annual 
 
 
 
 
 i n s t a 1 ments 
 
 
 
 
 from 4th April 
 
 
 
 
 and to carry 
 
 
 
 
 interest at 5 
 
 
 
 
 per cent. 
 
 
 34,970 
 
 
 
 64,370 
 
 
 707 17 
 
 34,970 5,091 3 8 
 
 Note.— Vouchers for the debts discharged 
 Jtl5,400 were produced to the Executors' 
 Accountants. 
 
 Aprl4/82 By Cash— 1/ 7th of 
 £34,970 
 „ By Do. 1 yr's int'st. 
 
 Aprl4/83By Cash -1 '7th of 
 £84,970 
 ,, By Do. 1 yr's iut'st. 
 
 Aprl 4 /84 By Cash - 1 /7th of 
 £34,970 
 „ By Do. 1 yr's int'st. 
 
 Dec. 25 Arthur James Brad- 
 shaw — Part of 
 share of Resi- 
 due applied in 
 satisfaction of 
 the balance 
 due upon this 
 account for 
 principal and 
 interest .. 62 19,985 
 
 20 
 
 4,995 
 
 • • 
 
 
 
 
 
 1,704 
 
 15 6 
 
 
 4,995 
 
 • • 
 
 
 
 
 
 1,461 
 
 5 8 
 
 >> 
 
 4,995 
 
 • • 
 
 
 
 
 
 1,217 
 
 5 6 
 
 707 17 
 
 34,970 5,091 3 8 
 
M 
 
 66 
 
 68 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Dr. Arthur James Bradshaw (Income Account) in Account 
 
 1882 
 May 4 To Cash 
 
 1884 
 Dec. 25 To 
 
 fo. 
 20 
 
 *t 
 
 a 8. d. 
 
 341 18 6 
 1,161 1 4 
 
 1,502 19 9 
 
 54 
 
 Dr. Emily Bradshaw (Income Account) in Account 
 
 1884 fo. 
 
 Dec. 25 To Emily Bradshaw, Mainten- 
 ance Account — Transfer of 
 amount allowed for main- 
 tenance . . . . . . 55 
 
 ,, To Emily Bradshaw, share of 
 Residue & legacy Account — 
 Transfer of balance of in- 
 come to this day when she 
 attained 21 years . . . . 63 
 
 £ s. d. 
 
 700 
 
 802 19 9 
 
 1,502 10 9 
 
 55 
 
 Dr. Emily Bradshaw (Maintenance Account) in Account 
 
 1882 fo. 
 
 April 4 To Cash — Per James Bradshaw, 
 
 1884 
 
 £ 8. d. 
 
 1 year's maintenance . . 20 200 
 
 Oct. 4 To Cash — Per James Bradshaw 
 
 2^ years' maintenance . . „ 
 
 500 
 
 700 
 
 EXECUTORSHIP ACCOUNTS. 
 
 67 
 
 53 
 
 WITH THE Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1882 fo. £ s. d. 
 
 April 4 By Income— § of £683 16s. lOd. 
 the balance of income to 
 
 date 10 341 18 5 
 
 1884 
 Dec. 25 By Income— ^ of £2,322 2s. 8d. 
 the balance of income to 
 date >» 1,161 1 4 
 
 1,502 19 9 
 
 54 
 WITH THE Estate op the late Arthur Bradshaw, Esq. Cr. 
 
 1882 fo. £ s. d. 
 
 April 4 By Income — One half-share of 
 £683 16 10, the balance of 
 income to date . . . . 10 341 18 5 
 1884 
 Dec. 25 By Income— One half-share of 
 £2,322 2 8, the balance of 
 income to date 
 
 »> 
 
 1,161 1 4 
 
 1,502 19 9 
 
 55 
 with the Estate of the late Arthur Bradshaw, Esq. Cr. 
 
 1884 fo. £ s. d. 
 
 Dec. 25 By Income Account — Transfer of 
 amount allowed for main- 
 tenance . . . . . . 54 700 
 
 700 
 
68 
 
 GO 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Dr. Emily Bbadshaw (Legacy Account) in account with 
 
 1884 fo, £r~Z d. 
 
 Dec. 25 To Emily Bradshaw, Share of 
 Residue and Legacy Ac- 
 count—Transfer cf legacy 
 and accumulations of in- 
 come arising therefrom to 
 this day when she attained 
 21 years of age . . . . 63 11,452 12 3 
 
 11,452 12 3 
 
 61 
 
 Dr. Duty on Residue in account with the Estate 
 
 & s. d. 
 
 1881 fo. 
 
 July 1 To Cash, viz.— For Arthur James 
 Bradshaw, Duty on 
 Goodwill of Testa- 
 tor's Trade ..£120 
 Half - share of 
 
 Residue ..£924 5 
 For Emily Brad- 
 shaw, i share of 
 Residue ..£924 5 
 
 20 1,968 10 
 
 1,968 10 
 
 EXECUTORSHIP ACCOUNTS. 
 
 69 
 
 60 
 
 THE Estate of the late Arthur Bradshaw, Esq. Cr, 
 
 1881 fo. £ s. d. 
 
 April 4 By Legacies— Legacy in trust 9 10,000 
 
 1882 
 April 4 By Income — 1 year's interest on 
 £10 000 at 4%, less I. T. 
 
 £10 10 390 
 
 1884 
 Dec. 25 By Income — Interest to date on 
 £10,000 at 4%, less I. T. 
 £27 5s „ 1,062 12 3 
 
 11,452 12 3 
 
 OF THE LATE ARTHUR BrADSHAW, EsQ. 
 
 61 
 
 Cr. 
 
 1881 fo. £ s. d. 
 July 1 By Cash — Per Arthur James 
 Bradshaw — Duty on Good- 
 will 20 120 
 
 1884 
 Dec. 25 By Arthur James Bradshaw— 
 Transfer of duty on half- 
 share of Residue . . . . 62 924 5 
 „ By Emily Bradshaw — Transfer 
 of duty on half-share of 
 Residue 63 924 5 
 
 1,968 10 
 
 i i 
 
 63 
 
 Dr. 
 
 Arthur James Bradshaw (Share of 
 
 THE LATE ARTHUR 
 
 £ S. d. 
 
 1882 fo. 
 
 Dec. 25 To Arthur James Bradshaw, Pur- 
 chase of Trade Account — 
 Transfer of balance due 
 upon that account . . . . 52 20,692 17 
 
 To Dutyon Residue— Transfer of 
 
 half-share 61 924 5 
 
 To Cash— Balance of Share of 
 
 Residue 20 4,736 11 6 
 
 t> 
 
 26,.353 13 6 
 
 Residue) in account with the Estate of 
 Bradshaw, Esq. 
 
 Cr. 
 
 62 
 
 1884 fo. £ s. d. 
 
 Dec. 25 By Principal— One half-share of 
 
 Residue l 26,353 13 6 
 
 26,353 13 6 
 
70 
 
 Dr. 
 
 EXECUTORSHIP ACCOUNTS. 
 
 Emily Bradshaw (Share of Residue and 
 
 LATE Arthur 
 
 EXECUTORSHIP ACCOUNTS. 
 
 71 
 
 Legacy) in Account with the Estate of the 
 Bradshaw, Esq. 
 
 63 
 
 Cr. 
 
 1884 fo. 
 
 Dec. 25 To Duty on Residue Transfer 
 of duty on half-share of 
 
 Residue 61 
 
 „ 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 . , 
 
 1884 
 Dec. 25 
 
 fo. 
 
 £ s. d. 
 
 924 5 
 
 1 26,353 13 6 
 
 37,685 6 
 38,609 5 6 
 
 By Principal— One half share of 
 Residue 
 
 By Emily Bradshaw — Legacy 
 Account. Transfer of 
 Legacy of £10,000 and in- 
 come thereof to this day 
 when she attained 21 years 60 11,452 12 
 Emily Bradshaw — Income 
 Account. Transfer of 
 balance of her share of in- 
 come to this day when she 
 attained 21 years . . . . 54 
 
 By 
 
 802 19 9 
 
 38,609 5 6 
 
 1884 
 Dec. 25 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 . . 
 
 37,685 6 
 
72 
 
 EXECUTORSHIP ACCOUNTS. 
 
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INFORMATION OBSCURED 
 
 GBB & CO., PRINTERS AND PUBLISHERS, 
 
 AUDITING. Second and enlarged Edition, price 15s. By 
 
 Lawrence R. Dicksee, F.C.A. A Practical Manual for Auditors. 
 
 The first edition of this work being exhausted, it has become necessary for a new 
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