partners, and the commencement and termination of the term of the partnership. The terms of partnership must be published for 6 weeks in two newspapers of the county. The names of all the partners must be conspicuously displayed at the place of business. Limited partnerships of another class are authorized by the Act of May 9, 1899. By this act two or more persons may associate themselves in partnership for the purpose of conducting any kind of business except the construction and operation of electric light and power companies, artificial or natural gas companies, water companies, railroads, and street passenger railway, or traction companies, and may limit the responsibility of the prospective partners for the debts of the partnership to the amount of the capital subscribed by such partner or partners,, respectively. The articles of copartnership must recite the name of the partnership, and the names of the partners, one or more, or all, whose liability is to be limited to the amount subscribed by each to the capital. The articles must be acknowledged, and recorded in the office of the recorder of deeds, a copy must be filed in the office of the secretary of the commonwealth, and notice of the formation of the partnership must be published for 3 weeks. The requirements of the statute being complied with, no member whose liability is intended to be limited shall be liable for partnership debts, saving to the extent of the amount of his or her subscription with interest on unpaid subscriptions. Such a limited partner may transact business with or for the partnership. A list of the partners must be posted in the place of business of the partnership, and in the case of any partner or partners whose liability is limited the words limited liability must be added to his name. If any partner whose liability is limited shall obtain credit by a false statement to the effect that he is a general partner, such act shall constitute a misdemeanor and subject him to a fine. The partnership may hold and convey real estate, by one or more partners, in the partnership's name, if the by-laws shall so provide. It may sue and be sued in the partnership's name and not by the individual names of the partners.

Rhode Island.-Limited partnerships may be formed for mercantile, mechanical, or manufacturing business, consisting of general and special partners, the latter not to be personally liable for the debts except in cases specified. Such partnership cannot transact insurance, nor become banks of issue and circulation.

South Carolina.-Limited partnerships may be formed for the transaction of any agricultural, mercantile, mechanical, mining, or manufacturing business, or for the transportation of coal, but not for the business of banking or insurance. The amount of capital contributed by the special partners must be stated in the articles of copartnership, and must be contributed in cash. A certificate signed and acknowledged by all the partners must be recorded, showing the firm

name, the nature of the business, the names and designations of the general and the special partners and their places of residence, the capital contributed by the special partners, and the commencement and termination of the partnership.

Tennessee.-A limited partnership may be formed by two or more persons for the transaction of any mercantile, mechanical, manufacturing, agricultural, or mining business in this state; but not for carrying on the business of banking or insurance. The articles of copartnership containing the usual statements must be acknowledged by each partner and registered in every county where the firm has a place of business. The terms of the partnership must be published for 6 weeks, immediately after registration, in a newspaper to be designated by the register. At the time of filing the original articles for registration, a general partner must file in the same office an affidavit stating that the sums specified in the articles to have been contributed by each partner to the common stock were actually and in good faith contributed and in cash.

Texas.-Limited partnerships may be formed by two or more persons for the transaction of any mercantile, manufacturing, or other lawful business, except banking and insurance. They may consist of one or more general partners, and of one or more special partners, who shall contribute in actual cash payments a specific sum. The formalities required by law as to certificates, affidavits, and publication in a newspaper must be strictly complied with.

Utah. -Limited partnerships may be formed for the transaction of any mercantile, mechanical, mining, or manufacturing business, but not for the business of banking and insurance. The amount of capital contributed by the special partners must be stated in the articles of copartnership. A special partner may contribute merchandise, properly appraised, on account of his capital. A certificate, signed and acknowledged by all the partners, must be recorded.

Virginia.-Partnership associations may be formed by three or more persons, in which case only the capital subscribed shall be liable for the obligations of the company, provided the terms of the statute as to publication and other formalities be strictly complied with. The word limited must always appear as the last word of the firm name. A limited partnership, except for banking, brokerage, or insurance, may consist of one or more general partners, and one or more special partners, who contribute to the common stock a specified sum in actual cash. A paper containing the name and residence of each partner, the firm name, stating which are general and which special partners, the sum contributed by each special partner, the general nature of the business, the place or places of business, and the duration of the partnership must be severally signed by all the partners. One or more of

the general partners must also make an affidavit that each sum so stated has been actually paid in in cash. This paper must then be recorded in the clerk's office of the county or corporation of each of the said places of business, and a certified copy thereof must also be published once a week for 4 successive weeks in a newspaper printed in every such county or corporation. The names of the special partners must not appear in the firm name, nor shall the word company or any other general term except limited be used.

West Virginia.-Limited partnerships may be formed in the usual manner with special liability upon the special partners, for any lawful business except banking, brokerage, or insurance.

Wisconsin.-Limited partnerships may be formed for the transaction of any mercantile, mechanical, or manufacturing business, between one or more general partners, and one or more special partners. Full payment in cash of the whole special capital into the firm's funds, strict compliance with all the statutory formalities, and entire non-participation in the conduct of the firm's business are essential to the protection of the special partner from general liability. The name of the special partner must be prominently advertised at the place of business.

Wyoming.-Limited partnerships may be formed by all the partners signing and acknowledging a certificate containing the usual statements, which certificate must be recorded.

PROVINCES OF THE DOMINION OF CANADA British Columbia.-Limited partnerships may be formed for any trading, mining, or manufacturing business within the province, by registering a certificate and publishing notice thereof. General partnerships must also be registered and a certificate filed on their formation, dissolution, or any change in the firm name; partners may then sue and defend in the firm name.

Ontario.—All partnerships for trading, mining, or manufacturing purposes must register in the county registry office a declaration setting forth in full the names, occupations, and residences of the partners, the business to be carried on, and the period for which it is to exist.

Quebec.-All partnerships must be registered in the office of the county register and prothonotary of the superior court. Limited partnerships may be formed by registering a declaration setting forth the name of the firm, the nature of the business, the names of both general and special partners and their residences, the amounts contributed by each special partner, and the period during which the partnership is to exist.

WILLS

Unless otherwise mentioned, the age required of a testator is 21 years. The will must be signed by the testator or by some one in his presence and upon his directions, and in Arkansas, California, Indian Territory, Kansas, Kentucky, Minnesota, Montana, New York, North Dakota, Ohio, Pennsylvania, South Dakota, and Utah, the signing must be at the end. Holographic wills, allowed in some states, do not require witnesses. Frequently it is provided that a device or bequest to a witness is void unless there be the requisite number of competent witnesses besides, or unless such devisee or legatee were entitled to share in the estate according to the intestate laws. A will made out of the state where it is offered for probate is usually valid if executed according to the laws of the state where made; but some states, as California, Georgia, Kentucky, Missouri, New Jersey, North Carolina, Oregon, Rhode Island, South Carolina, Tennessee, and Utah, require that the will, to pass property within the state, must be executed according to the laws of that state; in Georgia, Kentucky, Missouri, North Carolina, and Oregon, this provision applies to realty only.

Alabama.-A person over 18 years of age may make a will disposing of personal property. Two subscribing witnesses are required. An unwritten will of personal property is valid only when the property does not exceed $500 in value, and must be made during the testator's last illness and at his home. The persons present must be called on to witness that it is the testator's will, and it must be reduced to writing by one of the witnesses within 6 days thereafter.

Alaska.-Every person 21 years of age and upwards, of sound mind, may by last will devise all his or her property, real or personal, saving in the case of a married man to the widow her dower, and saving in the case of a married woman any rights which her husband may have as tenant by the curtesy. A will must be in writing, signed by the testator or some other person under his direction in his presence, and shall be attested by two or more competent witnesses.

Arizona.-Every person, although a minor, who has been lawfully married, being of sound mind, has power to make a will. Every will, except holographs, must be attested by two or more credible witnesses above the age of 14, in the presence of each other and the testator. A nuncupative will disposing of any amount of property is good if it be proved by three credible witnesses that the testator called on some person to take notice and bear testimony that such is his will, and that

the testimony or the substance thereof was reduced to writing within 6 days thereafter. Such wills must be proved within 6 months.

Arkansas.—Every person may dispose of goods and chattels by will at the age of 18. Women 18 years of age or married may by will dispose of all their property. Every will, except holographs, must be signed at the end by two attesting witnesses, and at the time of the signing or acknowledging the testator must declare the instrument to be his will. Holographs may be proved by three witnesses familiar with the handwriting; but such a will cannot be pleaded in bar of an attested will. If the testator fail to mention in his will any child, or the legal representative of such child, living at the time of executing the will, he shall as to such child be deemed to have died intestate. Nuncupative wills properly proved are good only for property of the value of $500.

California.-Every person over 18 years of age is qualified to make a will. Wills must be subscribed at the end by two attesting witnesses in the presence of the testator and of each other. A holographic will need not be witnessed. All devises or bequests to a subscribing witness are void unless there be two other subscribing witnesses. No will made out of this state is valid in this state, unless executed according to the provisions of the code. Nuncupative wills are valid when made by a person in expectation of immediate death from an injury received the same day.

Colorado.—Every person over the age of 17 may dispose of personalty by will; as to realty, the testator, if a female, must be 18, if a male, 21. Wills must be attested by two credible witnesses. Nuncupative wills may dispose of personalty if made in the presence of two credible witnesses, and by them reduced to writing within a reasonable time afterwards.

Connecticut.-All persons of 18 years of age may dispose of their property by will. There must be three witnesses signing in the presence of the testator. Any gift to a subscribing witness, or the husband or the wife of such witness, is void, unless the beneficiary be an heir of the testator, or the will be otherwise legally attested.

Delaware.-There must be two subscribing witnesses. Nuncupative wills are good where the amount disposed of does not exceed $200. Such wills must be made during the last illness of the testator, in the presence of two or more credible witnesses, and be reduced to writing and attested by said witnesses within 3 days after.

District of Columbia.-Males must be 21 years and females 18 years of age to be qualified to make wills, which must be in writing and signed by the testator, or by some other person in his presence and by his express direction, and attested and subscribed in the testator's presence by at least two witnesses.