MRS TOWNEND'S WILL.

Lyttelton Times, Volume CXV, Issue 16565, 1 June 1914, Page 8

MRS TOWNEND'S WILL.

LARGE PRIVATE BEQUESTS

ESTATE VALUED AT £BOO,OOO.

DUTY NOT LESS THAN £200,000.

Probate was granted on Friday by Mi" Justice Dcnniston of tho will of tho lato Mrs Annie Quayle Townend. Tho private bequests are largo and numerous, tho principal ones being as follow:

Maud Tabart, annuity of £2OOO for life, freehold property " Glenholme," at Cashmere Hills and furniture; " Silent Knight" motor-car, and all pictures in Uie room at Mona Vale known as Miss Maud Tabart's bedroom. A wish is expressed that tho unmarried sisters of Miss Maud Tabart shall be permitted to reside at Glenholme, sharing the expenses of housekeeping, but without the creation of any trust in their favour.

Julia Caroline Crosby, widow, of Cashmere Hills, freehold property Glenniaye, Cashmere Hills, absolutely, with an annuity of £OOO for life, payable on her death to her daughters, Adele and Eleanor, in £3OO each. Geoffrey Sprott Tabart, auctioneer, freehold property, Papanui Road, Glenmore, absolutely. A. A. M. M'Kellar, an annuity for lifo of £IOOO, payable after his death to his wife, or on the death of both to Cecil George M'Kellar. To A. A. M. M'Kellar also is given the use and occupation during life of the property and 3J acres at Harakeke Street, Riccarton, which shall pass to his wife on tho .same conditions, to hold for Cecil George M'Kellar, absolutely. Cecil George M'Kellar £20,000 absolutely, and certain furniture from Mona Vale and Glenholme.

Mrs Victoria Ross, Berkshire. England, an annuity of £IOOO for life. Lady Charles Campbell, London, annuity of £250 during widowhood.

Henrietta Macßeth, Mansfield Avenue. Christchurch, annuity of £6OO, to be divided between her four daughters on her death.

Laura Rose May Tabart and Mary Tabart, annuity of' £250 each for life. Thomas Scott Johnston, farm manager at Glenmark, annuity of £SOO for life, to be continued to his widow until she should marry again; also £SOOO, with a wish that he should purchase portion of the Glenmark estate when it is subdivided.

Marjorie Turner (nee Townend),annuity of £250 for life. Rosa Townend, annuity of £250 for life.

Mai Ensor (nee Townend), annuity of £250 for life.

Rose Dav, widow of TV. A. Dav, annuity of £3OO for life.

George Worthington, gardener, annuity of £IOO for life, to widow, with use of house and household effects for life, rent free. Percy Robinson, chanfTour, annuity of £IOO for life, and to revert to widow.

Alice Dnnkley, widow of late Canon Dunkley, Glenmark. annuity of £3OO for life.

Archdeacon Thorpe, Sumner, annuity of £3OO for life, to be continued to his widow

Rev T. A. Hamilton, of. Fendalton, annuity of £3OO for life. Rev C. A. Tobin, Burwood, annuity of £2OO for life, to revert to his widow. Edwin James Lush, of Hackthorne Road, annuity of £2OO for life.

"To mv relative* Jennie Tngate. of Battersea Park, London. £2OO for life."

" To my relative, Sarah Grior, Kensington, London, £2OO for life."

Mary Anne Povey, lato of Sumner, £2OO for life; on her death, payable to Mary Alicia Elizabeth Anderson. Rev F. R. Inwood, Cashmere, £2OO for life, payable after his death to his widow. Mrs Maybury and her brothers and sisters, occupation of freehold property No. 10, Constance Street, Merivale, with a sunt of £2OO per annum. Thomas Burch, head gardener, use of freehold property on west side of railway line, Fendalton, and £3OO a year.

"William PrettiJohns, groom, occupation for life of freehold property at Clyde Road, and annuity of £l5O.

William Ginn. chauffeur, occupation of property in Mntai Street, Riccarton, during life, if in employ at date of decease, and £l5O a year for life. Annie Kars and her mother or the survivor, occupation for life of property in West en ra Street, and annuity of £IOO to Annie until she marries, when the annuity shall go to her mother. Matthew Stoddart Brown, solicitor, £SOOO absolutely.

Peggy Palmer, daughter of Edith Palmer', Whatatntu, Gisbome, £4OOO on hor attaining the age of twenty-one years. Nurse Maude, as long as she is associated with her present work of relieving distress, £2OO a year. On condition that they should have been at least one year prior to, and were remaining in her employ at the date of her decease. Mrs Townend left the Following* sums:—Jean Macauley £2OO, and to each of tho other maidservants £IOO.

All these bequests were to be net, and not reducible by legacy duty. The residue of the estate goes to Mrs Towncnd's cousin, Thomas Hamilton Moore, of Billenin, Islo of Man, absolutely.

Tho trustees are Alfred Arnaud Morris M'Kellar, accountant, Cecil George M'Kellar. accountant, Norman Lindsay Macbeth, accountant, and Francis Henry Pvne. auctioneer. To each of them'£6ooo is left.

Mrs Townend in lier will provided that her vacant section at Lower Riccarton, the land and stables adjoining, and also tho vacant section in Straven Road and Avondale, should be reserved from sale so long as her pet horses and cattle were left. In the codicil she empowers the trustees to dispose of these lands, on condition that they make ample provision for her pet horses and cattle. A particular desire was expressed by Mrs Townend in the will that her plots both in Riccarton and Linwood cemeteries should always be kept in perfect order.

THE ESTATE DUTY

NOT. LESS THAN 25 PER CENT.

The estate is valued at £BOO,OOO. which will havo to pay estate duty of 15 per cent, equal to about £120,000. On top of that there will be succession duty. . , Supposing that £50,000 covering the bequests to charity and public, institutions, were exempt from duty there is a sum of £750,000 which must bear succession duty. At the present time it is impossible to assess this amount, oxcept roughlv. as the relationship of the cousin at Home is not clear. If ho is a first cousin, that is, a son of Mrs Townsend's father's brother, he is within the fourth degree of relationship. In that case he would pay five per cent on the first £20.000 and ten per (tent on everything over that. If lie is not within the fourth degree, he would have to pay ten per cent on the first £20.000 and twenty per cent on the balance. A conservative estimate places the total duty on the estate at twenty-five per cent which would produce £200,000 Probably thirty per cent would be nearer the mark.

All other bequests to persons not within the fourth degree of relation-