Present: The Hon. Sir Joseph T. Hutchinson, Chief Justice,
and Mr. Justice Wendt.

In the Matter of the Estate of the late Philip Ambrose
of Kandy, deceased.

WISE et al. v. MUNIAREM.

D. C., Kandy, 2, 079.

Inheritance by grand children-Per stirpes-Per capita-Matrimonial Rights and Inheritance Ordinance (No. 15 of 1876), ss. 28, 34. Where a person dies leaving only grandchildren, such grandchildren take per stirpes and not per capita,

APPEAL from a judgment of the District Judge of Kandy (F. R, Dias, Esq. ). The facts material to the report sufficiently appear in the judgments.

Van Langenberg (with him H. J. C. Pereira and H. Jayawardene), for the administrator, appellant.

Bawa, for the petitioners, respondents.

January 12, 1909. Hutchinson, C. J. -

This is an appeal by the administrator of the estate of the late Philip Ambrose, against an order for a judicial settlement of his accounts. The facts are fully set out in the judgment under appeal and in the judgment of Wendt J. on a former appeal in the same matter, and I will confine myself to dealing with the points argued on the hearing of this appeal.

The first and most impo