8.—9

occur in connection with the administration of estates, especially the problems in connection with the legal and the accountancy work incidental thereto. In addition the Office Solicitor prepares suitable extracts from Supreme Court judgments and from other sources relating to matters arising in the administration of estates and dealing with the duties of executors and trustees. Owing to the numerous amendments which are constantly being made in the law, and owing to the constant changes in the financial and commercial markets which affect trustees, the instructions require to be constantly altered and amended in order that they may contain only up-to-date information. For some time past, on account of the numerous amendments, cancellations, and additions which had been made from time to time to the instructions, the difficulties of reference to any subject-matter had increased, and it became necessary to consolidate the circulars. This work has been carried out during the year, and the consolidated book of instructions which has been issued to the staff is much appreciated by all officers, and is of great value to them in carrying out their work. Appended is a list of some of the instructions issued during the year. Some idea of the variety of matters which are dealt with will be gathered from the wide range of the subjects which are covered in the instructions. Principal Instructions issued during the Year. Overseas remittances through the Bank of New Zealand. Mental patients' estates : Relinquishing of the Public Trustee's control. Advances on remaindermen's interests. Municipal Corporations' Renewal Funds : Investment in the Common Fund. Distribution of intestate estates in England : The Law of Property Act, 1922. Instruction of cadets in typewriting. Stamping and registration of documents : Introduction of register. Audit of Public Trust Office accounts. Resealing foreign grants of probate and letters of administration. Apportionment of rates on death of life tenant. Investment of funds belonging to estates and clients. Preparation of wills where testator appears to lack testamentary capacity. Stamp duty on deeds appointing the Public Trustee as trustee. Care of mental patients : Providing additional comforts. Scheduling of inward correspondence, Head Office. Voluntary agreement by mortgagee to reduce rate of interest : Formal memorandum required. Custody of estate deeds, scrip, &c., at District Public Trustee Offices. The rule against perpetuities : Instructions to officers engaged in the drafting of wills. Insurance : Fire, earthquake, plate-glass, mortgagee indemnity. Overdue interest on Common Fund mortgages : Instructions for collection. Stamp accounts : Valuation of assets such as loans, book debts, &c., for deathduty purposes. Farm Inspectors : Work and control. Consolidation of Official Circulars. Government Railways Superannuation Fund : Allowances received by estates. . Stamping and Registration of Documents Register. New estates : Obtaining particulars of assets. Concerning applications to the Public Trustee for his consent to various documents. Fire insurance : Application for loan where buildings are in course of erection or to be erected. Sealing fees on probates. Periodical payments by High Commissioner. Issue of summonses and legal notices. Fees, rates, and premiums in respect of Common Fund mortgages and mortgages to the special funds. Collection of rent : Consolidated instructions. Distribution of assets where liabilities are outstanding. Attestation of wills : Legibility of signature of witness.

4—B. 9.

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