Insurance offices are so largely interested in Trust Estates, and so many Companies are now transacting the business of Executor and Trustee, that I feel no apology is required for these notes, even though the subject may be somewhat outside the range usually covered by papers read before the Faculty.

Up to the present this class of business has developed almost entirely in England, although a certain amount has been transacted in Ireland, and a small number of settlements made in Scotland have been passed over to Companies. This must be my excuse for having dealt almost entirely with English Law. There are, however, some notes as to the corresponding practice in Scotland, For these I have to thank my friend Mr. David W. Marwick, W.S., for whose assistance and advice I am most grateful.