All the rest, residue and remainder of his estate, after the death of his wife, and which is not needed to pay the legacies mentioned, nor for debts,--and he states, “I hope to leave none,”--he directs shall create a trust fund, a portion of the revenue from which shall be used for the comfortable support of his son Theodore; the remainder to be divided in equal portions between the sons Thomas and James during their lives, and to their respective heirs upon their deaths. He directs that the trust fund shall be invested in loans upon good security, so that the interest may be collected annually, and the sons Thomas and James are permitted to borrow the trust fund upon proper security. The sons Thomas and James are given the power to dispose of the trust fund by will, but in default of wills, the same shall pass to their heirs, under the Kentucky law. Within five years after the death of the testator, the Trustees are directed to place in the residuary estate the sum of ten thousand dollars, given to the son Theodore, if he fails to be restored to reason. A codicil to the will is in the following words: “I give to my grandson Harry Clay, son of James B. Clay my Scotch pebble seal which has on it the initials of my name.” WILL OF SAMUEL L. CLEMENS (Mark Twain) Samuel L. Clemens died April 21, 1910; his will is dated August 17, 1909. He directs the payment of his just debts and obligations, and his funeral expenses. Article Second reads: “I give and bequeath to my daughter Clara Langdon Clemens, her heirs, executors, administrators and assigns absolutely, five per cent (5%) of any and all moneys which at the time of my death, may be on deposit to my credit, and subject to withdrawal on demand in any bank or trust company, or in any banking institution.” Article Third is identical, except his daughter Jean Lampton Clemens is named. Article Fourth provides that all the rest, residue and remainder of the estate shall vest in three trustees for certain trust purposes. The Executors and Trustees named are Jervis Langdon, of Elmira, New York, Edward E. Loomis and Zoheth S. Freeman, both of New York City, and no bond is to be required of them as Executors or Trustees.