Subject to taxes, §52-4-16. Toll rates for use of canals, §52-4-12. Water supply. Furnishing of canal water by companies, §52-4-11. CANOES. Lifesaving devices. Exception to requirement of personal flotation device, §52-7-8. CAPACITY. Wills. Testamentary capacity generally, §§53-4-10 to 53-4-12. CATS. Trust created to provide for care of animal, §53-12-28. CAVEATS. Probate of will in common form. Powers of executor upon, §53-7-1. Trial of caveats to wills. Powers and duties of temporary administrators and executors pending trial, §53-7-4. CERTIFICATES OF BENEFICIAL INTEREST. Trusts. Deed to acquire beneficial interest in property. Issuance by trustee, §53-12-155. Repurchase or redemption by trustee, §53-12-156. CERTIFICATION OF TRUST. Presented by trustee in lieu of copy to establish trust’s existence, §53-12-280. CHARITABLE GIFTS.