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estates in other parts of the British. Empire. The operation of the provisions is dependent upon a Proclamation to be issued Governor-General in Council when he is satisfied that provisions to the same effect have been brought into force in the country to which it is proposed to extend the operation of the sections. Up to the present time the reciprocal provisions have been brought into force as between New Zealand and the State of Victoria. DISCHARGE OF TRUSTEES FROM LIABILITY ON ACCOUNT OF INFANTS , LEGACIES. 47. A judgment which caused a considerable amount of consternation and alarm to trustees was delivered last year in England by Mr. justice Eve. In the case of In re Salomons (reported in 1920, 1 Ch. 290) the learned Judge laid it down that an executor cannot, by appropriating the amount of a pecuniary legacy given to an infant and investing the same in any investment in which money under the control of the Court ought properly to be invested, render himself free to distribute the residue of his testator's estate without incurring personal liability in respect of the legacy, and prevent recourse to the testator's residuary estate by the legatee if the funds so created should prove insufficient to pay the legacy in full upon his coming of age. His Lordship held that the only course open to a trustee who wished to obtain a clearance in respect of an infant's legacy was to pay the bequest into Court under the Trustee Act, or to. obtain a Court order in an administration action authorizing a particular appropriation to meet the legacy. Fortunately a simple alternative method of obtaining a complete acquittance so far as executors in New Zealand are concerned is provided by section 17, subsection (2), of the Public Trust Office Amendment Act, 1913, as amended by section 57 of the Public Trust Office Amendment Act, 1921-22. Where any executor or trustee, in the interests of an estate, does not wish to incur the expense of obtaining a Court order authorizing appropriation of investments to answer a minor's share, or the trouble and expense of paying the moneys into the Court (with the consequent necessity of Court proceedings to get the legacy out again), he may, by taking advantage of the statutory provision before referred to, pay the legacy or share of an infant into the Public Trust Office. All he need do in addition is to furnish the Public Trustee with a written direction to account to the infant according to the provisions of the trust instrument, supply a copy of the latter document, and certify to the amount of the legacy. It is pleasing to note that the facilities afforded by the Public Trust Office in this respect have been freely availed of up to the present, and doubtless the procedure will become even more popular as it becomes more widely known. It is certainly a boon to the harassed trustee, who naturally will not wish to incur more trouble and expense in the direction of Court proceedings than he can reasonably avoid without injury to his charge. WILLS DEPOSITED. 48. During the year additional wills numbering 4,113 were deposited by testators with the Public Trustee for safe custody. The following table gives detailed figures : —■ Wills on hand on 31st March, 1921 .. .. .. 28,356 Add new wills deposited from Ist April, 1921, to 31st March, 1922 .. .. .. 4,113 Deduct wills withdrawn from Ist April, 1921, to 31st March, 1922, through death of testator or otherwise .. .. . . . . 630 Net increase in number of wills on deposit .. .. 3,483 Total number of wills on deposit at 31st March, 1922 .. .. .. .. .. 31,839