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WILLIAMS' CASE. 221
mitted for the confirmation of the auditor's report, in which he
says, he has allowed to the widow one-seventh part of the net pro-
ceeds of the last sales in lieu of her dower. The question, as to
what proportion of the net proceeds of the sale of the whole estate
should be awarded to the widow in lieu of dower, is thus again
presented for consideration. The inquiry is one of great impor-
tance, and the peculiar circumstances of this case afford the means
of much practical illustration. I shall, therefore, avail myself of
this occasion to take a larger view of the subject than might other-
wise be deemed necessary.
There are many cases falling within the jurisdiction of this
court, in which it becomes necessary to put a present value upon
an estate for life. As where land is sold, so that those who have
a particular life interest in it, are to have an equivalent in value
awarded to them out of the proceeds of sale; (r) or where the ex-
pense of renewing a lease is to be apportioned between the tenant
who renews, and he who takes in remainder or reversion; (s) or
where the value of the estate of an expectant heir, or of one who
takes after a life in being, is to be ascertained; (t) or where a
sum of money is directed to be paid after the death of a person
then alive; (u) or where the expense of repairs is to be appor-
tioned between a particular tenant and a reversioner or remainder-
man; (w) or where the burthen of an incumbrance is to be taken
off in due proportion by several particular tenants and the owner
of the inheritance; (x) or where a person charged with the pay-
ment of an annuity becomes insolvent, or dies leaving an insuf-
ficiency of assets to pay all; (y) or where there is not a sufficiency
of assets to pay all the legacies and annuities given by the tes-
tator; (z) or where an annuity given as an advancement is brought
into hotchpot; (a) or where a pension or annuity for life has been
given by the government, (b) In these and all similar cases,
where the corpus, or whole body of the estate is to be disposed of
(r) Wells v. Roloson, 1 Bland, 457, note.—(s) White 0. White, 9 Ves. 554.~
(t) Collet v. Wollaston, 3 Bro. C. C. 228; Gowland v. De Faria, 17 Ves. 21; 1816,
ch. 154, s. 13,—-(u) I Price Obser. 33.—(w) Strike's case, 1 Bland, 77; 1830, ch.
99.—(x) Long v. Short, 1 P. Will. 403.—(y) 1 Petersd. Abr. 710, 713; Ex parte
Thistlewood, 19 Ves. 236; Johnson v. Compton, 6 Cond. Cha. Rep. 20.—(z) Long
v. Short, 1 P. Will. 403; Devon v. Atkins, 2 P. Will. 381; Hume v. Edwards, 3
Atk. 693; Lewin v. Lewin, 2 Yes. 417; Will. Exrs. 836, 842.—(a) Kircudbright
v. Kircudbright, 8 Ves. 51.—(6) 1 Madison Papers, 280, 320; Act of Congress, 15;
1828, ch. 53; Speeches of Berrien and others, 19 and 29 April, and 15, 22 and 24
May, 1828.
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