of a probate matter, and
it is more than doubtful whether, even if he had tried, he could have
correctly made out the inventory of an estate for filing in the
Surrogate's Court. For be it known that, while the senior member of the
firm was long on the philosophy of the law and the subtleties of
"restraints on alienation," "powers," "perpetuities" and the mysteries
of "the next eventual estate," he was frankly short on the patience to
add and subtract. So while Mr. Tutt drew their clients' wills, it was
Tutt who attempted to probate and execute them. Then, if by any chance,
there was any trouble or some ungrateful relative thought he hadn't got
enough, it was Mr. Tutt who reluctantly tossed away his stogy, strolled
over to court and defended the will which he had drawn,--usually with
success.

So it was the lesser Tutt who wrung the hand of Payson Clifford and gave
him the leathern armchair by the window.

"And now about the will!" chirped Tutt, as after a labored encomium upon
the virtues of Payson, Senior, deceased, he took the liberty of lighting
a cigarette before he commenced to read the instrument which lay in a
brown envelope upon the desk before him. "And now about the will! I
suppose you are already aware that your father has made you his executor
and, after a few minor legacies, the residuary legatee of his entire
estate?"

Payson shook his head mutely. He felt it more becoming to pretend to be
ignorant of these things under the circumstances.

"Yes," continued Tutt cheerfully, taking up the envelope, "Mr. Tutt
drew the will--nearly fifteen years ago--and your father never thought
necessary to change it. It's lain right there in our 'Will Box' without
being disturbed more than once,--and that was seven or eight years ago
when he came in one day and asked to be allowed to look at it,--I think
he put an envelope containing a letter in with it. I found one there the
other day."

Payson languidly took the will in his hand.

"How large an estate did he leave?" he inquired.

"As near as I can figure out about seventy thousand dollars," answered
Tutt. "But the transfer tax will not be heavy, and the legacies do not
aggregate more than ten thousand."

The instrument was a short one,--drawn with all Mr. Tutt's ability for
compression--and filling only a single sheet. Payson's father had
bequeathed seventy-six hundred dollars to his three cousins and their
children, and everything else he had left to his son. P