The San Francisco call., 1910-10-05

execute a will directing that the
value of such gift shall be charged
to the donee in the final d1Strlbu-
tion5and that his portion shall be
reduced by that amount
In the Wisconsin case 1T was decfded,
May 10, 1904, that to constitute an ad-
acter a the time of the transaction by
a declaration In the writing making
the bestowal, or by an acknowledgment
in the same manner simultaneously py
the recipient of the bounty, or by an
expression of the donor in respect to
the matter in charging the property to
the recipient Ludington V. Patton, III
wisconsin, 651 -653 662.
In that case the testator charged in
his books, and so stated in his Will,
certain gifts as advancements. but the
court declined to adopt this act as a
statutory advancement, saying that 1T
could not be so considered unless that
character was conferred upon 1t at the
time of delivery.
May "a, 1870 pending the discussion
in the case at bar, Arthur v. Arthur,
126 N. w. $50 the court said, in the
course of its opinion, that it saw no
reason to depart from the conclusion
reached in the Ludington case, and 1T
adhered to the construction therein
of the statute in making the charge in
writing evidence of an advancement
was that such charge must be made
contemporaneously with the advance
ment.
In order to appreciate the respect
i've arguments upon these statutes and
their application to this case 1t may
be well at this point to insert sam
pies:
CALIFORNIA, Stats. 1850. PIP. 219,
221, Sec. Z:
An gifts and grants shall be
deemed to have been made in ad-
in the gift or grant to be so made,
or If charged in writing by the in
testate as an advancement, or ac-
knowledged In writing as such. by
the child or other decedent.
CIVIL CODE, Sec. 1897:
All gifts and grants are made is
advancementS, If expressed in the
gift or grant to be so. made. or II
charged in writing by the decedent
as an advancement, or acknowl
edged in writing as such. by the
child or other successor or heir.
ILLINOIS, Hurd's Revised Stats.
Of Illinois of 1880, pp 421422,
Sec. z:
No gift or grant shall be deemed
to have been made in advancement
unless so expressed in writing, or
charged in writing by the intestate,
as an advancement, or acknowl-
edged in writing by the child or
other descendant.
MAINE, Revised Stats of Maine
of 1871. p. 567, Sec 5:
sonal estate to a child or grand
child are deemed an advancement
when so expressed therein or
charged as such by the intestate,
or acknowledged in writing to be
such.
MASSACHUSETTS Revised Laws of
Massachusetts, of 1902, vol. 2, .. 1921.
sec. g.
Gifts and grants shall be held to
have been made as advancements
If they are SO expressed in the gift
or grant to be so made. or If
charged in writing as such by the
intestate. or acknowledged in writ
ing as such by the party receiving
them.
Massachusetts of 1906 differs in some
respects from the present statute above
quoted.
See the statute cited in the case of
whitman VS.. Hapgood. 10 Mass 4s7
where it is quoted in the statement of
the case as follows:
BY statutes of 1905, C. 60 sec. 8. it is
That all gifts and grants made
by the intestate, to any child or
grandchild, of any estate, real or
persan Of n snch cbla etc of the
which shall be expressed in such
gift or grant. or otherwise charged
by the. intestate in writing. or
child or grandchild as made for
such advancement, such estate,
real and personal. shall be taken
and estimated In the distribution
and partition of the intestate's
real and personal estate. as part of
the same; and the estate so ad-
vanced shall be taken by such child
or grandchild. towards his share of
the intestate's estate.
MICHIGAN, Compiled Laws of 1871.
vol 2. Sec 4317:
All gifts and grants shall be
deemed to have been made in adj
vancement If they are expressed in
the gift or grant to be so made. or
if charged in writing by the in
testate as an advancement, or