The Scotsman - Friday, 29th October 1920, page 4

MR ANDREW CARNEGIE WILL .

SCOTTISH ESTATE, £67,500. Tax inventory of the movable and personal estati and effects of tho lato Mr Andrew Carnegie, Ialf of tho county of Now York, United States ol America, who died in August 1919 at Lenox, in the county of Berkshire, Stato of Massachusetts, ha: boon lodged in His Majesty's Commissary Office, Edinburgh. The total amount irj Scotland and England comci to £67,549, and it is all in Scotland, with tha exception of a deposit receipt amounting to over £7 with tho Army and Navy Co-oporalivo ' Society (Ltd.), London. The sum is m&do up of deposit receipts in tho bank at Dornoch, amounting to about £10,000; household furniture, silver plate, china, linen, wines, and other effects, including motors, carriages, harness, &c, also furnishings of outside offices, at Skibo Castle, Dornoch, Sutherlandshirc—£ 29,428; value 01 books in Skibo Castle, confirmed by tho valuation of Dr'Ilew Morrison, tho principal librarian of the Edinburgh Public Library, £6750; valuo of farm stock , and implements at 3kibo, £9508. Other small sums are included for fou-dutios in respect of Skibo estato, rents and accounts duo for stock, and produce sold. Tho amount of ' 1 duty paid on tho estate- amounts to £19,048. ' By his will, ditcd February 1912, Mr Carnegie loaves, to his wife all tho real estate, together with ill books, pictures, works of art, household furniture , horses, carriages, and motor cars. Ho makes provision for tho following bequests to public institutions:— . The Cooper Union for tho Advancement ot Science and Art, New York, 60,000 dollars, id naks his total gift to it 750,000 dollars. Tho Pittsburjr. University, 200,000 dollars. The Relief Fund of the Authors' Club of New fork, 200000 dollars. , Tho Hampton Normal and Agricultural Institute Virginia, 300.000 dollars. The Stevans Institute of Technology, Hobokcn, N.J., 100,000 dollars, to improve his original gift. The St Andrew's Society of the-State of Now York, 100,000'dollars. To their butler, their housekeeper, their nurse, and llieir oldest Kervanl^" these four are us members of the family "—there are left pensions equal to half of their present oarnings; to all household servants with four years' cervice, 600 dollars, and with eight years'. servico or more, 1200 dollars, and with fifteen years' service or more, 2000 dollars. To tho heads of ' departments at Skibo Castle—gamekeeper, forester, chauffeur, captain of yacht, superintendent of golf, piper, gardonor, &c. -there is bequeathed 1000 dollars, if they havo served ten years or over 1500 dollars, and if fifteen .years or over 2000 dollars. To every labourer at Skibo upon the pay-rolls wjio has served two years or more, 50 dollars are given, and if they have . had five years' service or aver 100 dollars. A sum equal Io two years' rent is to ho remitter to each crofter as rent accrues who is in gooc standing among his neighbours. " We are blesi with fine people upon Skibo Estate," and the lactm is directed to grant a third year's reqt to the crofters provided it is spent upon their homes k their improvement to the satisfaction of Ihe factor. To the two late crofter tenants, now tenants ol Creich and Achormlary. there is given a credit tc each of £200 upon their debt to meet monej advances that " they might he promoted with mj congratulations upon their success, as farmers." Annuities to tho annual amount stated are provided for Mrs Grovor Clevoland, Princoton. EOOC dollars; Mrs Theo. Roosevelt, 5000 dollars: President Taft. 10..000; John Morley. London (life-long friend). 10,000 dollars; Thomas 13urt, M.P. (lifelong friend), 5000 dollars: John Wilson, M.P. (life-long friend). 5000 dollars: the Eidit Hon. John Burns, 5000 dollars; the Right Hon. Lloyd Ocnrge, 10,000 dollars: Hew Morrison, Edinburgh. "000 dollars; James F. Ha.rdie, factor nt Skibo, ind .his wife jointly, 5000 dollars: Mr Poyntori, his secretary, 5000 dollars; and Robert A. Franks, his friend and secretary, 20^000 dollars and certai.i real estate.