M.B., as
executors to this my last will and testament.

Signed by A.B., this 10th day of October, 1861, in our presence,
both being present together, and both having signed as
witnesses, in the presence of the testator:--A.B.

T.S., Witness. F.M., Witness.

It is to be observed that the signature of the testator after this
attestation has been signed by the witnesses, is not a compliance with
the act; he must sign first.

2742. STAMP-DUTIES.--In the case of persons dying intestate, when their
effects are administered to by their family, the stamp-duty is half as
much more as it would have been under a will. Freehold and copyhold
estates are now subject to a special impost on passing, by the Stamp Act
of 1857.

2743. The legacy-duty only commences when it amounts to L20 and upwards;
and where it is not directed otherwise, the duty is deducted from the
legacy.

2744. You cannot compound for past absence of charity by bequeathing
land or tenements, or money to purchase such, to any charitable use, by
your last will and testament; but you may devise them to the British
Museum, to either of the two universities of Oxford and Cambridge, to
Eton, Winchester, and Westminster; and you may, if so inclined, leave it
for the augmentation of Queen Anne's bounty. You may, however, order
your executors to sell land and hand over the money received to any
charitable institution.

2745. In making provision for a wife, state whether it is in lieu of, or
in addition to, dower.

2746. If you have advanced money to any child, and taken an
acknowledgment for it, or entered it in any book of account, you should
declare whether any legacy left by will is in addition to such advance,
or whether it is to be deducted from the legacy.

2747. A legacy left by will to any one would be cancelled by your
leaving another legacy by a codicil to the same person, unless it is
stated to be in addition to the former bequest.

2748. Your entire estate is chargeable with your debts, except where the
real estate is settled. Let it be distinctly stated out of which
property, the real or personal, they are paid, where it consists of
both.

2749. Whatever is _devised_, let the intention be clearly expressed, and
without any condition, if you intend it to take effect.

2750. Attestation is not necessary to a will, as the act of witnessing
is all the law requires, and the will itself declares the testator to be
of sound mind in