the general partners must also make an affidavit that each sum so stated has been actually paid in in cash. This paper must then be recorded in the clerk's office of the county or corporation of each of the said places of business, and a certified copy thereof must also be published once a week for 4 successive weeks in a newspaper printed in every such county or corporation. The names of the special partners must not appear in the firm name, nor shall the word company or any other general term except limited be used.

West Virginia.-Limited partnerships may be formed in the usual manner with special liability upon the special partners, for any lawful business except banking, brokerage, or insurance.

Wisconsin.-Limited partnerships may be formed for the transaction of any mercantile, mechanical, or manufacturing business, between one or more general partners, and one or more special partners. Full payment in cash of the whole special capital into the firm's funds, strict compliance with all the statutory formalities, and entire non-participation in the conduct of the firm's business are essential to the protection of the special partner from general liability. The name of the special partner must be prominently advertised at the place of business.

Wyoming.-Limited partnerships may be formed by all the partners signing and acknowledging a certificate containing the usual statements, which certificate must be recorded.

PROVINCES OF THE DOMINION OF CANADA British Columbia.-Limited partnerships may be formed for any trading, mining, or manufacturing business within the province, by registering a certificate and publishing notice thereof. General partnerships must also be registered and a certificate filed on their formation, dissolution, or any change in the firm name; partners may then sue and defend in the firm name.

Ontario.—All partnerships for trading, mining, or manufacturing purposes must register in the county registry office a declaration setting forth in full the names, occupations, and residences of the partners, the business to be carried on, and the period for which it is to exist.

Quebec.—All partnerships must be registered in the office of the county register and prothonotary of the superior court. Limited partnerships may be formed by registering a declaration setting forth the name of the firm, the nature of the business, the names of both general and special partners and their residences, the amounts contributed by each special partner, and the period during which the partnership is to exist.

WILLS

Unless otherwise mentioned, the age required of a testator is 21 years. The will must be signed by the testator or by some one in his presence and upon his directions, and in Arkansas, California, Indian Territory, Kansas, Kentucky, Minnesota, Montana, New York, North Dakota, Ohio, Pennsylvania, South Dakota, and Utah, the signing must be at the end. Holographic wills, allowed in some states, do not require witnesses. Frequently it is provided that a device or bequest to a witness is void unless there be the requisite number of competent witnesses besides, or unless such devisee or legatee were entitled to share in the estate according to the intestate laws. A will made out of the state where it is offered for probate is usually valid if executed according to the laws of the state where made; but some states, as California, Georgia, Kentucky, Missouri, New Jersey, North Carolina, Oregon, Rhode Island, South Carolina, Tennessee, and Utah, require that the will, to pass property within the state, must be executed according to the laws of that state; in Georgia, Kentucky, Missouri, North Carolina, and Oregon, this provision applies to realty only.

Alabama.-A person over 18 years of age may make a will disposing of personal property. Two subscribing witnesses are required. An unwritten will of personal property is valid only when the property does not exceed $500 in value, and must be made during the testator's last illness and at his home. The persons present must be called on to witness that it is the testator's will, and it must be reduced to writing by one of the witnesses within 6 days thereafter.

Alaska.-Every person 21 years of age and upwards, of sound mind, may by last will devise all his or her property, real or personal, saving in the case of a married man to the widow her dower, and saving in the case of a married woman any rights which her husband may have as tenant by the curtesy. A will must be in writing, signed by the testator or some other person under his direction in his presence, and shall be attested by two or more competent witnesses.

Arizona.-Every person, although a minor, who has been lawfully married, being of sound mind, has power to make a will. Every will, except holographs, must be attested by two or more credible witnesses above the age of 14, in the presence of each other and the testator. A nuncupative will disposing of any amount of property is good if it be proved by three credible witnesses that the testator called on some person to take notice and bear testimony that such is his will, and that

the testimony or the substance thereof was reduced to writing within 6 days thereafter. Such wills must be proved within 6 months.

Arkansas.-Every person may dispose of goods and chattels by will at the age of 18. Women 18 years of age or married may by will dispose of all their property. Every will, except holographs, must be signed at the end by two attesting witnesses, and at the time of the signing or acknowledging the testator must declare the instrument to be his will. Holographs may be proved by three witnesses familiar with the handwriting; but such a will cannot be pleaded in bar of an attested will. If the testator fail to mention in his will any child, or the legal representative of such child, living at the time of executing the will, he shall as to such child be deemed to have died intestate. Nuncupative wills properly proved are good only for property of the value of $500.

California. -Every person over 18 years of age is qualified to make a will. Wills must be subscribed at the end by two attesting witnesses in the presence of the testator and of each other. A holographic will need not be witnessed. All devises or bequests to a subscribing witness are void unless there be two other subscribing witnesses. No will made out of this state is valid in this state, unless executed according to the provisions of the code. Nuncupative wills are valid when made by a person in expectation of immediate death from an injury received the same day.

Colorado.-Every person over the age of 17 may dispose of personalty by will; as to realty, the testator, if a female, must be 18, if a male, 21. Wills must be attested by two credible witnesses. Nuncupative wills may dispose of personalty if made in the presence of two credible witnesses, and by them reduced to writing within a reasonable time afterwards.

Connecticut.-All persons of 18 years of age may dispose of their property by will. There must be three witnesses signing in the presence of the testator. Any gift to a subscribing witness, or the husband or the wife of such witness, is void, unless the beneficiary be an heir of the testator, or the will be otherwise legally attested.

Delaware.—There must be two subscribing witnesses. Nuncupative wills are good where the amount disposed of does not exceed $200. Such wills must be made during the last illness of the testator, in the presence of two or more credible witnesses, and be reduced to writing and attested by said witnesses within 3 days after.

District of Columbia.-Males must be 21 years and females 18 years of age to be qualified to make wills, which must be in writing and signed by the testator, or by some other person in his presence and by his express direction, and attested and subscribed in the testator's presence by at least two witnesses.

Florida.-Two subscribing witnesses are required for wills disposing of realty. Nuncupative wills are good as to personal property if made during the testator's last illness, in the presence of three witnesses, some of whom were requested by the testator to bear witness to the fact of its being his will. When 6 months have passed after the speaking of said testamentary words, no testimony shall be received to prove any nuncupative will, unless the said testimony, or the substance thereof, were reduced to writing within 6 days from the making of said will, and were sworn to before some judicial official of this state within the said 6 days.

Georgia.-Wills must be attested by three or more competent subscribing witnesses. Foreign wills disposing of realty in this state must be executed in conformity with the laws of this state, but those disposing of personalty are good if executed according to the laws of the place where the testator resided at the time of his death. A will devising or bequeathing property for any religious or charitable use must be executed at least 90 days before death. Nuncupative wills are valid only when made in the presence of three witnesses, and must be reduced to writing within 30 days; and application must be made to probate the same within 6 months after the death of the testator.

Idaho.-Every person above the age of 18 may make a will. Wills must be attested by two witnesses who must sign at the request of the testator. Holographic wills need not be attested.

Illinois. Males at 21 and females above 18 years of age are qualified to make wills. There must be two subscribing witnesses. If a witness have removed to parts unknown, be insane, or have died, his handwriting may be proved. Probating a will is not conclusive, but a bill in chancery may be filed within 2 years to set it aside. A nuncupative will is good if reduced to writing within 20 days after the making thereof, and within 10 days from the testator's death. It requires two witnesses who heard the testator pronounce the words, and two others who must testify that the will was written within said 10 days. No letters on such wills will be granted until after 60 days from the testator's death.

Indian Territory. —A person, to dispose of both real and personal property by will, must be 21 years of age and upwards; a person over 18 years of age is qualified to dispose of goods and chattels by will. Two attesting witnesses are required, who subscribe their names at the end of the will. Nuncupative wills, properly proven, are good as to property valued at $500.

Indiana.-A will must be attested by two subscribing witnesses. Nuncupative wills, where property of more than the value of $100 is bequeathed, are not valid, except as to personal property and the

wages of soldiers and sailors in actual service. A nuncupative will must be reduced to writing within 15 days after it shall have been declared, and must be proved by two competent witnesses who shall have heard the testator request some of those present to bear witness thereto.

Iowa.-Any person of full age and sound mind may dispose by will of all his property, except what is sufficient to pay his debts, or what is allowed as a homestead, or otherwise given by law as privileged property to his wife or family. Property to be subsequently acquired may also be devised, when the intention is clear and explicit. Personal property to the value of $300 may be bequeathed by a verbal will, if witnessed by two competent witnesses. A soldier in actual service, or a mariner at sea, may dispose of all his personal estate by will so made and witnessed; all other wills to be valid must be in writing, witnessed by two competent witnesses, and signed by the testator, or by some person in his presence and by his express direction. No subscribing witness to a will can derive any benefit therefrom unless there be two disinterested and competent witnesses to the same. Wills, foreign or domestic, must be probated before they can be carried into effect. If valid where made, they are valid in this state. If probated in any other state or country, they shall be admitted to probate in this state on the production of a copy of such will and of the original record of probate thereof, authenticated by the attestation of the clerk of the court in which such probation was made; or if there be no such clerk, by the attestation of the judge thereof, and by the seal of office of such officers, if they have a seal.

Kansas.-The testator must sign at the end of the will, which must be attested by two subscribing witnesses. Every will after probate is subject to contest by action in the district court within 2 years. A verbal will made in the last sickness is valid as to personal estate, if reduced to writing and subscribed by two competent disinterested witnesses within 10 days after the speaking of the testamentary words, and if it be proved by said witnesses that the testator was of sound mind and memory, and not under any restraint, and called upon some one present at the time the words were spoken to bear testimony to such disposition as his will.

Kentucky.-Persons over 21 years of age may make wills. Except as to holographic wills, there must be two credible subscribing witnesses. If a foreign will be executed according to the laws of the testator's domicil, such a will is good as a will of personalty, but it is not good as a will of realty unless executed according to the laws of Kentucky.

Louisiana.-Wills are nuncupative, mystic, or sealed, and holographic. Nuncupative wills by public act and mystic wills are executed