We believe that this rule has been assumed for many years to be the law by members of the legal profession in this State, and that countless wills have been drafted on this assumption. See, for example, People v. Pasfield (1918), 284 Ill. 450; First Nat. Bank of Chicago v. Hart (1943), 383 Ill. 489; Lawless v. Lawless (1958), 17 Ill. App.2d 481; Jinnette v. Guest (1962), 35 Ill. App.2d 434; 42 Am.Jur.2d, Inheritance, Estate, and Gift Taxes, sec. 344; 1970 Illinois Inheritance Tax Manual, issued by William J. Scott, Attorney General, at page 42; Flynn, "Estate Tax Apportionment and the Marital Share in Illinois — A Modest Proposal" (1970), 58 Ill. Bar Journal 996. • 2 In many other states, provision is made by statute for apportionment of estate taxes in the absence of specific testamentary direction to the contrary.