Note; that it was not sufficient to argue that on the widower’s death the remaining part of the money that was left would be certain. A trust creates rights and duties at the moment of its creation, and must be certain at the moment of its creation, so at the date the testatrix’s will took effect it needed to be certain how much was to be divided by her husband after his death. That was not certain at that stage. Note; that a testator who leaves his residuary estate on trust for A for life, remainder to B creates a valid trust of the residuary estate as it is ascertainable after payment of all proper taxes, expenses, debts and legacies.