The Law of the Land. engaged in legal warfare from the beginning to the end thereof. An estate closed up with the assistance of counsel, with heirs represented by counsel to see that the distri bution is legally made, cannot in any wise be called a litigated estate. When an estate becomes heavily involved in litigation, and a small balance is left for the distributees, the lawyers generally re ceive the blame, as being ready absorbents. This is far from the truth; that is, while lawyers do absorb that which they are en titled to for their services, yet they are not the causes of the small balances. It is not true even in litigated estates that the law yers take the estate, and the heirs that which is left. The wealth of men is overestimated. A man dies reputed to be worth $100,000. Rumor says that that is his valuation; heirs believe it; it is to their interests to deceive themselves. An inventory of the estate is made; the $100,000 rated man just touches the $75,000 mark. Now, a man worth $75,000, or $100,000, or a millionaire, has liabilities, if he is actively engaged in busi ness, that frequently bear an ascending ratio in proportion to his wealth. The estate must be first appropriated to these debts. The net balance, clear of all debt, of the $100,000 rated man, the $75,000 appraised estate, may be but $25,000 when the distri bution comes. The columns of the daily newspaper will confirm this fact continually. This is not only true of large estates, but equally of even the smallest; estimates are placed that nine times out of ten are far excessive of the balance for distribution. Where has the difference gone to? " Into the pockets of the lawyers," is the answer of the caricaturist, paragrapher, and the disgruntled heirs, when in fact it never existed. What share of dead men's estates do law yers receive? There is no occasion for any alarm, — it is not proposed to take the pub lic into the confidence of the profession; only a pretence of doing it will be made. 47
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In the settlement of testate and intestate estates, where corporations are not the ad ministrative officers, it is not the rule, but the exception, where first-class business qualifications are united with the duties of the executor or administrator. A widow, husband, child, relative, or friend is named executor by will, as a matter of sentiment or respect, regardless of business qualifica tions. The preferences in intestate estates are given by law to relatives. The result is something any lawyer of a practice in settlement of decedents' estates will cor roborate. It comes to pass that there are executors and administrators who settle up estates, and when signing their names do it by making a mark; that there are those who cannot write a single word beyond their own names; that there are those who do not know the nature of the sim plest paper of even a business character, — that of a simple receipt for the payment of money, — and who depend upon counsel to prepare such receipts; that there are those who know nothing of banking, and the attor ney is necessitated to give lessons in meth ods of deposit, check-drawing, and bank-book keeping; that there are those for whom coun sel prepare every check drawn by adminis trator or executor. Even where these offices are filled by intelligent business men, there is the great field of legal procedure in the settlement of decedents' estates, that is an unknown land through which each and every one must be constantly led and guided by counsel. For these reasons it comes to pass that in by far the greater number of estates the lawyer is the real administrative officer, who directs settlement in every minute de tail, who settles the estate in the name of the legal administrator or executor, and who makes the distribution. It is he who pre pares all necessary papers, both of a legal and business character, from the probating of a will or issuing of letters of administration to the releases to be taken from parties entitled to the residuum. What does the legal profes
