The interest of a partner in a business may be attached by his creditors for his private debts. Such attachment operates as a dissolution of the firm.

When a partnership is dissolved, notice of such dissolution should be promptly published in the principal newspapers of the place in which the business was conducted. Notice should also be sent to the correspondents of the firm. In the absence of such precautions each partner continues liable for the acts of the others to all persons who have no knowledge of the dissolution.

The property of a partnership is bound for the debts of the firm. The creditor of one of the partners cannot attach such property until the debts of the partnership are paid. If, after such payment, a surplus remain, then such creditor may attach his debtor's interest in the partnership funds in payment of his private debt.

The statutes of some of the States recognize another kind of partnership, known as special partnership. A special partner is one who contributes a stated sum of money to the business of the concern, for a designated period. He shares in the profits of the business according to his agreement with the general partners; but his liability is limited to the amount of money contributed by him to the capital of the firm.

In order to render a special partnership valid, the partners must publish in one or more newspapers, published in the town in which they do business, an advertisement setting forth the nature and limitation of their partnership, giving the narnes of the general partners, the name of the special partner, and the exact amount contributed by him to the capital of the concern. This statement must be verified by the signatures of all the parties, and sworn to before a magistrate, and this attestation must form a part of the advertisement. Care must be taken to see that the advertisement states the exact amount contributed by the special partner. An error in this respect, even though it be the fault of the printer, if allowed to remain uncorrected, destroys the effect of the agreement, and renders the special partner a general partner. In such a case he becomes liable for the whole debt of the firm.

Form of Partnership Agreement.

ARTICLES OF Agreement, Made this first day of January, one thousand eight hundred and eighty-one, between Thomas W. Hunter, of the city and State of New York, and Henry L. Clinton, of the city and State aforesaid,

WITNESSETH, The said parties above named have agreed to become copartners in the business of buying and selling dry goods, and by these presents do agree to be copartners together ander and by the name or firm of Hunter & Clinton, in the buying, selling, and vending all sorts of goods, wares, and merchandise, to the said business belonging, their copartnership to commence on the fifth day of January, 1881, and to continue for five years from that date, and to that end and purpose the said Thomas W. Hunter and the said Henry L. Clinton have each contribated the sum of ten thousand dollars as capital stock, to be used and employed in common be. tween them for the support and management of the said business, to their mutual benefit and advantage. And it is agreed by and between the parties to these presents, that at all times during the continuance of their copartnership, they and each of them, will give their attendance, and do

their and each of their best endeavors, and to the utmost of their skill and power exert them. elves for their joint interest, profit, benefit, and advantage, and truly employ, buy, sell, and merchandise with their joint stock, and the increase thereof, in the business aforesaid. And also that they shall and will at all times during the said copartnership bear, pay, and discharge equally between them, all rents and other expenses that may be required for the support and management of the said business; and that all gains, profit, and increase that shall come, grow, or arise from or by means of their said business, shall be divided between them, in equal proportions, and all loss that shall happen to their said joint business, by ill commodities, bad ebts, or otherwise, shall be borne and paid between them.

And it is agreed by and between the said parties, that there shall be had and kept at all times during the continuance of their copartnership, perfect, just, and true books of account, wherein each of the said copartners shall enter and set down, as well all money by them or either of them received, paid, laid out, and expended in and about the said business, as also all goods, wares, commodities and merchandise, by them or either of them, bought or sold by reason or on accoun of the said business, and all other matters and things whatsoever to the said business and the management thereof in anywise belonging; which said books shall be used in common between the said copartners, so that either of them may have access thereto, without any interruption or hindrance of the other. And also the said copartners, once in each and every year, or oftener if necessary, shall make, yield, and render each to the other, a true, just, and perfect inventory and account of all profits and increase by them, or either of them, made, and of all losses by them, or either of them, sustained; and also all payments, receipts, disbursements, and all other things by them made, received, disbursed, acted, done, or suffered in this said copartnership and busi ness, and the same account so made shall and will clear, adjust, pay, and deliver, each to the other, at the time, their just share of the profits so made as aforesaid.

And the said parties hereby mutually covenant and agree to and with each other, that, during the continuance of the said copartnership, neither of them shall nor will indorse any note, or otherwise become surety for any person or persons whomsoever, without the consent of the other of the said copartners. And at the end, or other sooner determination of their copartnership, the said copartners, each to the other, shall and will make a true, just, and final account of all things relating to their said business, and in all things truly adjust the same; and all and every the stock and stocks, as well as the gains and increase thereof, which shall appear to be remaining, either in money, goods, wares, fixtures, debts, or otherwise, shall be divided between them.

IN WITNESS WHEREOF, The said parties have hereunto set their hands the day and year first bove written.

Witness,

HENRY WILLIAMS,

JOHN A. LANE.

THOMAS W. HUNTER.
HENRY L. CLINTON.

Last Wills and Testaments.

A WILL is the legal declaration of what a person desires to have done with his property after his death.

There is nothing more difficult than to make a proper will; nothing in which legal advice of the most trustworthy character is needed. Every man should regard it as his solemn duty to make a will, whether he have much or little to leave behind him; but no one should venture to do so unaided, where the property to be disposed of is of importance, or where it is liable to become a subject of dispute among his heirs.

Any one may make a will who is of legal age and sound mind. A married woman cannot, however, make a will unless the law of the State in which her property is situated vests her with the separate ownership of it.

The legal age for making a will devising real estate is twenty-one years. most of the States a male, aged eighteen years, or a female, aged sixteen years, may bequeath personal property by will.

The person making a will, if a male, is called the testator; if a female, the testatrix.

A will is of no effect during the life of the maker, and may be set aside, altered or replaced by a new will, at any time previous to the death of the maker.

The last will made annuls all previous wills. It is, therefore, the duty of the testator to state distinctly in the first part that this is his last will. If he has made other wills, he should state that by this instrument he revokes all other wills.

The will should close with a formal statement that it is the deliberate act of the testator, and that it is properly signed and sealed by him.

All wills must be witnessed. This is a very important part of making a will, and should be performed in strict accordance with the laws of the State in which it is made. Some of the States require two, and some three credible witnesses. It is a good plan for the testator to have the will witnessed by three persons, in all cases, whether the law requires it or not.

He should perform

The witnesses to a will should see the testator sign it. the act in their presence. If the testator cannot write, or is too feeble by reason of old age or sickness to do so, he may make his mark in the presence of the witnesses.

A person who cannot write may witness a will by making his mark.

The word "bequeath" applies to personal property alone; the word "devise" to real estate alone. Care should be taken to use these words properly. The

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testator should say in the commencement, “I give, bequeath, and devise my estate and property as follows, that is to say." He should then state his wishes as to his property in their proper order.

Where it is not intended that the interest of an heir should be limited to his life, but that he should have power to dispose of his inheritance at his death, it is best to say, "To A. B. and his heirs."

Where no provision is made in a will for the children of the testator, the law presumes that such omission was an oversight, and allows such child an equal share with the other children. When a testator designs to exclude a child from a share in his estate, he must state it explicitly in the will.

The executors ought always to be named in the will, though an omission to name them does not invalidate the will. An administrator will in such case be ppointed by the court of probate.

A witness to a will should never be a legatee, as such witness cannot inherit the bequest so made. This does not interfere with the validity of the will, however.

Where a will is made, and the testator subsequently disposes of any or all the property described in the will, the will is invalidated to the extent of the alienation of the property.

Where a man makes a will, and subsequently marries and has children, the law regards the will as revoked, unless the testator, after such acts, makes a new will confirming the original one.

A person cannot be an executor to a will if at the time of the probate of the will he is a minor, a drunkard, a convict, or of unsound mind. Witnesses are not required to know the contents of the will. that the testator declares to them that the document is his will, sign it.

Wills are of two kinds, written and verbal or nuncupative.

It is sufficient and to see him

A codicil is an addition to a will designed to modify or add new provision! to a will. It does not revoke the will. Though there can be but one will, there may be any number of codicils.

A will made by a single woman is revoked by her subsequent marriage. By the terms of her marriage settlement she may, however, provide for the right to dispose of her property.

A wife cannot be deprived of her dower by any will of her husband. A husband may, however, bequeath to his wife a certain sum in lieu of her dower. She may accept this in lieu of her dower or not, at her pleasure. If the will fails to state that this bequest is in lieu of her dower she is entitled to such bequest and to her dower also.

In the Dominion of Canada the laws with reference to wills are generally the same as in the United States. In the Province of Quebec, however, a will written in the handwriting of the testator and signed by him is valid without witnesses.

After the death of the testator his property is liable for his debts. These must be paid before the provisions of the will can takę effect. The laws of the various States give precedence to the various claims upon the estate, in the following order:

1. Funeral expenses, charges of the last sickness, and probate charges.

2. Debts due to the United States.

3. Debts due to the State in which the deceased had his home.

4. Any liens attaching to the property by law.

5. Debts due creditors generally.

General Form of Will.

I, Thomas Henry Howard, of the city of Baltimore, State of Maryland, declare this to be my last will and testament.

1. I give and bequeath to my wife, Catharine Howard, all the fixtures, prints, books, paintings, linen, china, household goods, furniture, chattels, and effects, other than money or securities for money which shall, at my death, be in or about my house, No. 458 Park avenue, in the said city of Baltimore.

2. I give and devise to my said wife, her heirs and assigns, the dwelling-house and lot of ground, known as Number 458 (four hundred and fifty-eight) in Park avenue, in the said city of Baltimore, together with all the appurtenances thereunto belonging; to have and to hold the same unto the said Catharine Howard, her heirs and assigns, forever.

3. I give and bequeath unto my said wife, the sum of two thousand dollars, to be paid to her within one month after my death, without interest.

4. I also give and bequeath unto my said wife, the sum of fifty thousand dollars in the preferred stock of the Baltimore & Ohio Railroad Company, now held by me.

5. I give and devise to my son, George Frederick Howard, his heirs and assigns, forever, all that certain brick dwelling and lot of ground, know as Number 529, in St. Paul street, in the said city of Baltimore, together with all the hereditaments and appurtenances thereunto belonging, or in anywise appertaining; to have and to hold the premises above described to the said George Frederick Howard, his heirs and assigns, forever.

6. I give and bequeath to my said son, George Frederick Howard, the sum of one hundred thousand dollars, in the bonds of the United States of America, known as the five-twenty bonds, being all the securities of the United States now held by me.

7. I also bequeath the following legacies to the several persons hereafter named: To my nephew, Thomas Henry Howard, the sum of ten thousand dollars; to my cousin, Mrs. Rebecca Jackson, wife of Henry B. Jackson, of the city of Annapolis, Maryland, the sum of five thousand dollars; to my old and trusted friend and clerk, Alfred W. Lee, the sum of five thousand dollars.

8. I also bequeath to each of my domestic servants who may be living with me at the time of my death, the sum of two hundred dollars.

9. All the rest, residue, and remainder of my real and personal estate, I give, devise, and bequeath in equal shares, to my said wife, Catharine Howard, and to my said son, George Frederick Howard, their heirs and assigns, forever.

10. I appoint my said son and my said friend, Alfred W. Lee, executors of this my will, and desire that they shall not be required to give any security for the performance of their duties.

IN WITNESS WHEREOF, I, Thomas Henry Howard, have hereunto set my hand and seal