Acknowledge. - "I acknowledge A. B. to be my heir at law," or I make A. B. my heir, or appoint, or nominate, or declare, A. B. to be my heir, or A. B. is my heir will, in each case, pass the testator's lands to A. B. in fee.

Advancement, "preferment," or "establishment in the world," are nearly synonymous, and is to be read as a word appropriate to an early period of life. It will authorise a payment to provide a marriage portion, or a marriage outfit, or payment to a married woman to enable her to carry on business separately from her husband, or the articling of a young man to a solicitor, or the payment of a candidate's entrance fees to an Inn of Court. But it does not authorise payment to provide for debts, or to set up a husband in business, or payment of the dues of the Inn on call.

"All my estate," "all I am worth," "all I have," will pass everything the testator has, but "all my effects" will not pass realty, and it is doubtful whether "all that I possess" will do so.

Benefit. - A power to trustees to make advances for a person's benefit, enables them to make advances to pay the person's debts, or to set up in business that person's husband.

Children means one child if there is only one, and primarily means only legitimate sons and daughters; but when there is no child grandchildren may take under a bequest to "children." And when applied to the offspring of a bachelor, or of a single woman, must include illegitimate children, for it can mean no other.

Consumable Stores. - A gift of these for life confers an absolute interest; you cannot give a life interest in your valuable cellars of wine or your stock of cigars or your coals or anything of a perishable nature, they must be given out and out.

Deduction. - Legacy duty is a deduction; income tax and succession duty are not. Therefore, in the gift of an annuity to the testator's widow "free from legacy duty and other deductions," she had to pay the income tax. And the same result followed where such phrases as "clear of all taxes and deductions"; "clear of every deduction"; "clear of legacy duty and every other deduction whatsoever"; "a clear yearly sum to be paid free from all deductions and abatements whatsoever," were employed.

Deserving. - "To deserving objects" is a bad bequest, but one to "charitable and deserving objects" is good. To "deserving relations" doubtful, but probably bad. "Poor," however, has been held as a term of endearment and compassion, so as to include a countess who had not sufficient to support her dignity.

Devise and Bequeath. - The former applies to real property, the latter to personal property; but the words may be used promiscuously. A devise of goods will not be defeated.

Executor, Executrix. - The man or woman appointed by the will to see that its provisions are carried out in accordance with the wishes of the testator.