Taswell Skaggs was dead and once more remembered. The remark is proper, for the world had quite thoroughly forgotten him during the twenty odd years immediately preceding his death. It was, however, noticeably worth while to remember him at this particular time: he left a last will and testament that bade fair to distress as well as startle a great many people on both sides of the Atlantic, among whom it may be well to include certain distinguished members of the legal profession. In Boston the law firm of Bowen & Hare was puzzling itself beyond reason in the effort to anticipate and circumvent the plans of the firm of Bosworth, Newnes & Grapewin, London, E.C.; while on the other side of the Atlantic Messrs. Bosworth, Newnes & Grapewin were blindly struggling to do precisely the same thing in relation to Messrs. Bowen & Hare. Without seeking to further involve myself, I shall at once conduct the reader to the nearest of these law offices; he may hear something to his own interest from Bowen & Hare. We find the partners sitting in the private room. "Pretty badly tangled, I declare," said Mr. Hare, staring helplessly at his senior partner. "Hopelessly," agreed Mr. Bowen, very much as if he had at first intended to groan. Before them on the table lay the contents of a bulky envelope: a long and stupendous letter from their London correspondents and with it a copy of Taswell Skaggs's will. The letter had come in the morning's mail, heralded by a rather vague cablegram the week before. To be brief, Mr. Bowen recently had been named as joint executor of the will, together with Sir John Allencrombie, of London, W.C., one time neighbour of the late Mr. Skaggs. A long and exasperating cablegram had touched somewhat irresolutely upon the terms of the will, besides notifying him that one of the heirs resided in Boston. He was instructed to apprise this young man of his good fortune. This he delayed in doing until after he had obtained more definite information from England. The full and complete statement of facts was now before him. There was one _very_ important, perhaps imposing feature in connection with the old gentleman's will: he was decidedly sound of mind and body when it was uttered. When such astute lawyers as Bowen & Hare give up to amazement, the usual forerunner of consternation, it is high time to regard the case as startling. Their practice was far-reaching and varied; imperviousness had been acquired through long years of restraint. But this day they were sharply ousted from habitual calmness into a state of mind bordering on the ludicrous. "Read it again, Bowen." "The will?" "No; the letter." Whereupon Mr. Bowen again read aloud the letter from Bosworth, Newnes & Grapewin, this time slowly and speculatively. "They seem as much upset by the situation as we," he observed reflectively. "Extraordinary state of affairs, I must say." "And I don't know what to do about it--I don't even know how to begin. They're both married."