That the details of the business may be thoroughly understood by each, it is agreed that during the aforesaid period, accurate and full book accounts shall be kept, wherein each partner shall record, or cause to be entered and recorded, full

mention of all moneys received and expended, as well as every article purchased and sold belonging to, or in anywise appertaining to such partnership; the gains, profits, expenditures

and losses being equally divided between them.

It is further agreed that once every year, or oftener, should either party desire, a full, just and accurate exhibit shall be made to each other, or to their executors, administrators, or representatives, of the losses, receipts, profits and increase made by reason of, or arising from such copartnership. And after such exhibit is made, the surplus profit, if such there be resulting from the business, shall be divided between the subscribing partners, share and share alike.

Either party hereto shall be allowed to draw a sum, the first year, not exceeding six hundred dollars per annum, from the capital stock of the firm, in monthly installments of fifty dollars each; which amount may be increased by subsequent agree

ment.

And further, should either partner desire, or should death of either of the parties, or other reasons, make it necessary, they, the said copartners, will each to the other, or, in case of death of either, the surviving party to the executors or administra

tors of the party deceased, make a full, accurate and final

account of the condition of the partnership as aforesaid, and will, fairly and accurately, adjust the same. And also, upon taking an inventory of said capital stock, with increase and profit thereon, which shall appear or is found to be remaining all such remainder shall be equally apportioned and divided between them, the said copartners, their executors or administrators, share and share alike.

It is also agreed that in case of a misunderstanding arising

with the partners hereto, which cannot be settled between themselves, such difference of opinion shall be settled by arbitration, upon the following conditions, to-wit: Each party to choose one arbitrator, which two thus elected shall choose a third; the three thus chosen to determine the merits of the case, and arrange the basis of a settlement.

In witness whereof the undersigned hereto set their hands the day and year first above written.

Signed in presence of

ABEL SMITH.

MYRON BROWN.

CHARLES R. FIELD. DAVID G. HOBART.

WILLS.

The legal declaration of what a person determines to have done with his property after death, is termed a Will.

All persons of sufficient age, possessed of sound mind, excepting married women in certain States, are entitled to dispose of their property by will. Children at the age of fourteen, if males, and females at the age of twelve, can thus dispose of personal property.

No exact form of words is necessary in order to make a will good at law; though much care should be exercised to state the provisions of the will so plainly that its language may not be misunderstood.

The person making a will is termed the testator (if a female, a testatrix).

A will is of no force and effect until the death of the testator, and can be cancelled or modified at any date by the maker.

The last will made annuls the force of all preceding wills.

The law regards marriage and offspring resulting, as a primâ facie evidence of revocation of a wili made prior to such marriage, unless the wife and children are provided for by the husband, in some other manner, in which case the will remains in full force.

To convey real estate by will, it must be done in accordance with the law of the State or country where such land is located; but personal property is conveyed in harmony with the law. that obtains at the place of the testator's residence.

There are two kinds of wills, namely, written and verbal or nuncupative. The latter, or spoken wills, depending upon proof of persons hearing the same, generally relate to personal property only, and are not recognized in all the States, unless made within ten days previous to the death. Verbal or unwritten wills are usually unsafe, and even when well authenticated, often make expensive litigation; hence the necessity of having the wishes of the testator fully and clearly defined in a written will.

To give or make a devise of property by will and subsequently dispose of the same, without altering the will to conform to such sale, destroys the validity of the entire will.

A will made by an unmarried woman is legally revoked by marriage; but she can take such legal steps in the settlement of her property, before marriage, as will empower her to dispose of the same as she may choose, after marriage.

No husband can make a will that will deprive the wife of her right of dower in the property;

but the husband can will the wife a certain amount in lieu of her dower, stating it to be in lieu thereof. Such bequest, however, will not exclude her from her dower, provided she prefers it to the bequest made in the will. Unless the husband states distinctly that the bequest is in lieu of dower, she is entitled to both.

Property bequeathed must pay debts and incumbrances upon the same before its distribution can be made to the legatees of the estate. Though property may be willed to a corporation, the corporation cannot accept such gift unless provision is made for so doing in its char

ter.

A will may be revoked by marriage, a codicil, destruction of the will, disposing of property devised in a will, or by the execution of another will.

The person making a will may appoint his executors, but no person can serve as such executor if he or she be an alien at the time of proving of the will, if he be under twenty-one years of age, a convict, a drunkard, a lunatic, or an imbecile. No person appointed as an executor is obliged to serve, but may renounce his appointment by legal written notice signed before two witnesses, which notice must be recorded by the officer before whom the will is proved.

In case a married woman possesses property, and dies without a will, her husband is entitled to administer upon such property in preference to any one else, provided he be of sound mind. Any devise of property made to a subscribing

witness is invalid, although the integrity of the will in other respects is not affected.

In all wills the testator's full name should be made at the end of such will. If he be unable to write, he may have his hand guided in making a mark against the same. If he possesses a sound mind, and is conscious at the time of the import of his action, such mark renders the will valid.

Witnesses should always write their respective places of residence after their names, their signatures being written in the presence of each other and in the presence of the testator.

It should be stated also, that these names are signed at the request of, and in the presence of the testator, and in the presence of each other.

Different States require a different number of witnesses. To illustrate, Missouri, Illinois, Ohio, Kentucky, Arkansas, North Carolina, Tennessee, Iowa, Utah, Texas, California, New Jersey, Delaware, Indiana, Virginia, and New York require two subscribing witnesses.

The States of Florida, Mississippi, Maryland, Louisiana, Georgia, South Carolina, Wisconsin, Oregon, Minnesota, Michigan, Massachusetts, Rhode Island, Connecticut, Maine, New Hampshire, and Vermont demand three witnesses to

authenticate a will.

Witnesses are not required to know the contents of a will. They have simply to know that the document is a will, and witness the signing of the same by the testator.

Proof of signature of the testator by the oath of two reputable witnesses, is sufficient to establish the validity of a will in the State of Pennsylvania; no subscribing witnesses being absolutely demanded.

CODICILS.

An addition to a will, which should be in writing, is termed a codicil.

A codicil is designed to explain, modify, or change former bequests made in the body of the will. It should be done with the same care and precision as was exercised in the making of the will itself.

General Form of Will for Real and Personal Property.

I, Warren P. Holden, of the town of Bennington, County of Bennington, State of Vermont, being aware of the uncertainty of life, and in failing health, but of sound mind and memory, do make and declare this to be my last will and testament, in manner following, to wit:

First. I give, devise and bequeath unto my oldest son, Lucius Denne Holden, the sum of One Thousand dollars, of bank stock, now in the First National Bank of Troy, New York, and the farm owned by myself in the town of Arlington, consisting of one hundred and forty acres, with all the houses, tenements, and improvements thereunto belonging; to have and to hold unto my said son, his heirs and assigns, forever.

Second. I give, devise and bequeath to each of my daughters, Fanny Almira Holden and Hannah Oriana Holden, each One Thousand dollars in bank stock, in the First National Bank of Troy, N. Y., and also each one quarter section of land, owned by myself, situated in the town of Mount Pleasant, Iowa, and recorded in my name in the Recorder's office in the County where such land is located. The north one hundred and sixty acres of said half section is devised to my eldest daughter, Fanny Almira.

Third. I give, devise and bequeath to my son, Emory Randor Holden, Five shares of Railroad stock in the Troy and Boston Railroad, and my one hundred and sixty acres of land and saw mill thereon, situated in Muskegon, Michigan, with all the improvements and appurtenances thereunto belonging, which said real estate is recorded in my name in the County where situated.

Fourth. I give to my wife, Mary Leffenwell Holden, all my household furniture, goods, chattels, and personal property, about my home, not hitherto disposed of, including Six Thousand dollars of bank stock in the First National Bank of Troy, New York, Fifteen shares in the Troy and Boston Railroad, and the free and unrestricted use, possession, and benefit of the home farm, so long as she may live, in lieu of dower, to which she is entitled by law; said farm being my present place of residence.

Fifth. I bequeath to my invalid father, Walter B. Holden, the income from rents of my store building at 144 Water St., Troy, New York, during the term of his natural life. Said building and land therewith to revert to my said sons and daughters in equal proportion, upon the demise of my said father.

Sixth. It is also my will and desire that, at the death of my wife, Mary Leffenwell Holden, or at any time when she may arrange to relinquish her life interest in the above mentioned homestead, the same may revert to my above named children, or to the lawful heirs of each.

And lastly. I nominate and appoint as executors of this my last will and testament, my wife, Mary Leffenwell Holden, and my eldest son, Lucius Denne Holden.

I further direct that my debts and necessary funeral expenses shall be paid from moneys now on deposit in the Savings Bank of Bennington, the residue of such moneys on deposit to revert to my wife, Mary Leffenwell Holden, for her use forever.

In witness whereof, I, Warren P. Holden, to this my last will and testament, have hereunto set my hand and seal, this tenth day of September, eighteen hundred and sixty-seven. Signed, sealed, and de

clared by Warren P.Hol- WARREN P. HOLDEN. <[L.
den, as and for his last
will and testament, in the
presence of us, who, at his
request, and in his pres-
ence, and in the presence
of each other, have sub-
scribed our names here-
unto as witnesses there-
of.

LUTHER O. Wescott,

Manchester, Vt. HARTLEY B. HAWLEY,

Bennington, Vt. DANIEL R. BOTTOM, Bennington, Vt.

Codicil.

Whereas I, Warren P. Holden, did, o. the tenth day of September, one thousand eight hundred and sixty-seven, make my last will and testament, I do now, by this writing, add this codicil to my said will, to be taken as a part thereof.

Whereas, by the dispensation of Providence, my daughter, Fanny Almira, has deceased February third, eighteen hundred and sixty-eight, and whereas, a son has been born to me, which son is now christened Francis Allen Holden, I give and bequeath unto him my gold watch, and all right, interest, and title in lands and bank stock and chattels bequeathed to my deceased daughter, Fanny Almira, in the body of this will.

In witness whereof, I hereunto place my hand and seal, this first day of January, eighteen hundred and seventy. Signed, sealed, published,

and declared to us by the testator, Warren P. Holden, as and for a codicil to be annexed to his last will and testament. And we, at his request, and in his presence, and in the presence of each other, have subscribed our names as witnesses thereto, at the date hereof. HARTLEY B. HAWLEY, Bennington, Vt. REUBEN T. HURD,

Arlington, Vt.

DANIEL R. BOTTOM, Bennington, Vt.

AA WARREN P. HOLDEN. <{L. s.]>

Shorter Form of Will.

I, Alvin B. Adams, of the city of Pittsburg, in the County of Alleghany, and State of Pennsylvania, being of sound mind and memory and understanding, do make my last Will and Testament, in manner and form following:

First. I give, devise and bequeath to my wife, Mary, her heirs and assigns forever, one half of all my property, real, personal, and mixed, of what nature and kind soever, and wheresoever the same shall be at the time of my death; the same to be in lieu of her dower at common law.

Second. I give, devise and bequeath unto such of my children as may be living at the time of my death, one half of all my property, real, personal, and mixed, of what nature and kind soever, and wheresoever the same shall be at the time of my death, to be divided among them, share and share alike.

Third. I hereby direct and empower my executor to sell and dispose of all my personal property to the highest bidder at auction, as soon as practicable after my decease, and to sell my real estate at auction or private sale, as it may in his judgment seem most advantageous, or for the interest of my said devisees.

Fourth. I direct that the net avails of my real and personal property, so disposed of as aforesaid, and converted into money, shall be divided and paid to my said devisees within one year after my decease.

Fifth. I hereby appoint my wife, Mary, guardian of the person and estate of such of my children as may be minors at the time of my death.

Sixth. I hereby appoint William H. Adams executor of this my last Will and Testament.

In witness whereof, I, Alvin B. Adams, the testator, have, to this my last Will and Testament, set my hand and seal this tenth day of April, A. D., 1865.

other parts of my real and personal estate and effects whatsoever and wheresoever, unto my wife, Clara Wedgewood, her heirs, administrators, and assigns, to and for her and their absolute use and benefit, according to the nature and quality thereof respectively, subject only to the payment of my just debts, funeral and testamentary expenses, and the charge of proving and registering this my Will. And I appoint my said wife executrix of this my Will, and hereby revoke all other wills.

In witness whereof, I hereunto set my hand and seal, the day and year above mentioned. Signed, sealed, published,

and acknowledged by the THOS. WEDGEWOOD, L. S. said Thomas Wedgewood

as and for his last Will and Testament, in the presence of us, who, in his presence, and at his request, and in the presence of each other, have subscribed Our names hereunto as witnesses thereof.

SOLON W. WATSON,
CHAS. D. SNYDER.

Form of Will with Entire Property Left to Wife, for Life or Widowhood, with Disposition of the Same after Her Marriage or Death, Provision being made for Maintaining Children, etc. Legacies to Executors.

Realizing the uncertainty of life, I, Charles W. Freeman of Kenosha, in the County of Kenosha, and State of Wisconsin, make this last Will and Testament, while in the possession of sound mind and memory, this 14th day of August, 1870.

I give, devise and bequeath unto my executors, hereafter named, all my estate and effects that I may die possessed of or entitled to, upon trust, to be, as soon as conveniently can be, after my decease, sold and converted into money, and the proceeds invested in one or other of the public funds, and the dividends arising therefrom to be paid, yearly each and every year, unto my wife, Harriet D. Freeman, during the term of her natural life, should she so long continue my widow; the first yearly payment thereof to commence and be payable at the expiration of the first year after my decease, if my wife remains a widow.

Upon her second marriage, I direct that one third of all moneys from my estate, set apart for her use by my executors, be given her for her use and behoof forever, to control as she may choose, and the remaining two thirds I will to be given to my children, to be divided equally among all my children by my said wife, the share of each child to be paid on his or her respectively attaining the age of lawful majority; and I direct that the dividends arising therefrom shall be applied, at the discretion of my executors, towards the maintenance and

education of my said children, until they shall severally and respectively attain the said age. And in case any or either of my said children shall happen to die under lawful majority, then I give and bequeath the share or shares of him, her, or them, so dying, unto the survivor or survivors of them.

And I nominate and appoint my wife, Harriet D. Freeman, my eldest son, Clinton W. Freeman, and Walter C. Kimball, and the survivor of them, and the executors or administrators of such survivor, to be the executors of this my will, and in consideration of the trouble thus imposed on them, I do hereby give and bequeath unto each of my said executors the legacy or sum of five hundred dollars, free of legacy duty and all other deductions. And hereby revoking all former or other wills by me at any time made, I, the said Charles W. Freeman, to this which I declare to be my last will and testament, set my hand and seal.

In the matter of the nuncupative will of Jonas Lyman, deceased.

On the first day of July, in the year one thousand eight hundred and seventy-one, Jonas Lyman, being in his last sickness, in his dwelling, situate in Burlington, Iowa, at 84 Huron street in the presence of the subscribers, did declare his last will and wishes concerning the disposition of his property, in the following words, viz. :

He desired that his seven hundred dollars in the First National Bank of Burlington, and two hundred dollars in the hands of Silas Holmes, should be given to his mother. He also expressed a desire to have Silas Holmes act as his executor, to collect the same as soon as possible, with interest due, paying the entire amount, when collected, to his mother. He also said, "All my other property I want my mother to have for her separate use, except my house and lot where I live, which I will to my sister Mary."

At the time the said Jonas Lyman stated the foregoing as his will, he was of sound mind and memory, and desired us to bear witness that such was his wish and desire.

Reduced to writing by us, this tenth day of July, in the year one thousand eight hundred and seventy-one.

ABIAL GOODING, ARTEMAS White, PETER H. SMITH.

Personally appeared before me, George Hartwell, Clerk of the Court of Probate for said County, Abial Gooding, Artemas White, and Peter H. Smith, who deposed that they were present on the first day of July, A. D. 1871, at the dwelling of the said Jonas Lyman, situate at 84 Huron street, Burlington, Iowa, and did hear Jonas Lyman utter what is specified in the foregoing writing; that he wished them to witness that it was his last will; and that, at the time he was of sound mind and memory, to the best of their knowledge and belief. Sworn and subscribed before me, this 12th day of July, A.D. 1871. GEORGE HARTWELL, Clerk.

A Short Form of Will, Conveying the Entire Real and Personal Property to the Wife of the Testator.

A will which bequeaths all the property of the testator, real and personal, wheresoever it may be, carries with it property acquired after its publication, without a repetition of any formalities.

The question in relation to a bequest in such cases, is one of intention, not of power. The following will of Onslow Peters, the legality of which was tested, and sustained by the courts, was found to be amply sufficient in length for the purpose for which it was designed. It read as follows:

I, Onslow Peters, do make and publish this my last will and testament, hereby revoking all former wills by me made.

I bequeath all my property, real and personal, wheresoever the same may be, to my beloved wife, Hannah P. Peters.

I appoint my said wife the executrix of this my last will and testament. My will is that my said wife shall not be required to give any bonds or security to the judge of probate for the faithful execution of the duties of executrix.

In witness whereof, I have hereunto set my hand and seal, this thirteenth day of September, A. D. eighteen hundred and thirty-eight.

CLAUSES FOR INSERTION IN WILLS.
Cancelling Debts That are, or May be, Due.

Whereas, there are certain, sums of money due me, upon mortgages, bills, and otherwise, from persons hereafter named (naming them), it is my will that such indebtedness, immediately after my death, shall be cancelled by my executors. And I do hereby release those persons aforesaid from the payment of all debts due.