“Rule 11 of Order 48 of the Supreme Court Rules as amended by Section 2 of the Supreme Court Ordinance Rules of Court No.1 of 1952, reads as follows: “Every applicant for a grant of Probate or Letters of Administration shall file in Court a true declaration of all the personal property of the deceased and the value thereof.” The proviso to this rule clearly states that, for the purpose of fees payable on probate or letters of administration the value of property in respect of which the grant is made shall not be deemed to include (1) any gratuity payable by the Government of Nigeria or by the Nigerian Railway, and (2) any sums of money payable from statutory funds, to the estate of a deceased person.”