The Observer Saturday, September 22nd, 1883. WILLS AND TESTATORS.

Observer, Volume 7, Issue 158, 22 September 1883, Page 2

The Observer Saturday, September 22nd, 1883. WILLS AND TESTATORS.

Ever since the death, some month's 'ago, of Mr E. Costley, who made large -bequests' to- bene~ volent. public institutions in the ci.ty.of .Auckland,, - ; ; the public papers have teerued. with laudation of the testator as haring acted in a manner' worthy of imit'atioiv. A real-Bishop preached a laudatory'- ' .funeral sermon, and? -a colonial titular "Duke". ' v stated from one of the ! high ; plac'es-whieh-h'e ve"ry f< usefully fills, that really the Grq v.ernment ought to remit the legacy duty on the Costley bequests,, as (to "his Grace's" knowledge) another wealthy citizen would, in such' case, follow suit to. even a ' higher figure. Q-overnment, however, did not see this. Now, let alone the "Duke," it does seem strange that the. Bishop did, not take that opportunity (or some other opportunity) of pointing out to his Christian brethren that of wealth beyond , what a man finds ng^esgaffifqrfe, s the satisfaction of his own (mayhap, tiggardly)!^ wants, had much better be -disposed' of 'during theowner's lifetime than parted with only when suchowner must indeed leave them, behind. us ' hear what a somewhat Radical . French Marquissaid „o n this subject about one. -hundred; years? / ago :— " There ia as much difference," said' • Mirabeau, in the National' Assembly, "bet^eeii; ' ' what a man does during his life and' what undoes after his death, as between death andh'fe. What is a testament ? It ; ia the. expression of the-*: will of a man who has no longer any will respecting property which ia lio 7 longerh© gppeyfejte ifcf * JS the action of a maniio '|pnger accountable for! < his actions to mankind \it ißan:ab3urdityj ; and an. absurdity 'ought not to-^haVe the 1 force 'ollawi"' ' r:

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' tibns may be entertained to induce the owner of auj&ltuitiesjf property id pa|t with the samenii hb^iftltinle#'ln triany ' tirfsds^ where benevolent bequests are made, a virtual injustice has been done to natural heirs. The testator may have im%i&B*-*he idea that&e has .a/perfect; Vdght|'j to do what he will with his own, and thus nef exferoises; a, /legal. .right- to.'do.jwhat is- morally wrong, vindictive, ungrateful, shabby, .towards hiß,.t>wai; blood delations; while at; the sapa.e^im©! he makes no sacrifice of his own enjoyments. and 4 exerc^os no Belf -denial. *If pile. disposes of hisj aupelSuities during his own lifetime, he has the? pleafliirWif,* a* his "will" would ; indicate, he i takes pleasure in well-doing— of, seeing. ,peoplpj; maaehkppy by his' beneficence,^of being) beloved^ by such, and of receiving, the plaudits of the general;public, through the Press. No one wishes for his death that they may have the money hes leaVey heffin/dr* One's needy sons and natural,) heirs are deprived of any motive for ," murder in\ th"ought ; '« of srfeveredl parents or rich uncles.

<Molli£r ( argument;' ought to hare a strong,; effect on miserly people who are loath to part •wi9i'flstf superfluous pelf, and are anxious to; "die rich." It is that they will have no legacy' duWfe !i pay. ! It surely ought to' influence the, -wealthy to,con,sider that of every hundred pounds they leave behind ten pounds will go to the G-oyernnient; If they aspire to be " good; stew^rdsi" they ought to be able to find some; more direct, means of relieving distress than'i letting'"*' tenth part of their leavings lapse br^ a-evert to the d-o'verriment. It is recordedof the late' lio'ri ' Brougham that " he ' left nothing by. w,i11." Many years before he died he executed a deed making" over all' hia property to his brother,--his ,s,uece9s,qr in the title. Even his Lord ChancellbrV pension of five thousand pounds pei\ annum was thus hypothecated and put out of his' owri'^bwer to dispose of by Vill or any 'other way, His own wants were, provided for by his. confidence in "his brother, which, however, might; more surelr have been secured by the purchase ofWannxuty. At all events, when he' died hia) ■worldly wealth was "nil," arid 1 the Government g'oi ho'thing out of it in 'the shape of legacy duty, 1 ;, although the. deceased had received hundreds of tnousjinds'of pounds' out of the public treasury; his^ pensionary life only having been, over forty years:* '' ; " '"' _ ' ','"'. ." i '<

Sow much more worthy of praise, gratitude, and, imitation is, the conduct of those wealtny p'ersbhs who go about doing good, and also riefr'j ing the results of 'their own gdqd works ? With-' beyond the limited sphere of Auckland^ IjafaT.we nolj look with pride and'" pleasure to our V felfow-dttizens; 1 or colonists, Sir George . G-rtey,* Mr Mackelvie, and some others. Wittt these as our text, we call on our rich citizens to "go and do likewise." Let, therefore, our colonial millionaires sot delay to ; parc with their superfluities at fince, and so, even, in this life will thefr good deeds bear fruit in securing to the donors the' praise justly due to well-doing, and their-v^th,.not , be -handicapped by a ten per cent. leJHMuty. __ ...^pr __ —^