Lacature, Francis C. – Feb 1875 – page 360
J.P. Harbison Administrator of Estate of Francis C. Lacature in this his first settlement in Account current
Charges himself as follows:
To amt of appraisement bill personality $273.00
To amt Sale bill of personal property $220.00
To amt of rent of land for 1872 $60.00
$553.00
& he credits himself by amt of appraisement$273.00
$280.00
He also credits himself by amount administered per vouchers filed:
Vou 1 Widows Dower 1/3 $900.00
Vou 2 Tax receipts 1871 $33.15
Vou 3 H.R. Peven claim Coffin $15.00
Vou 4 W.H. Taylor clk at sale receipt $2.00
Vou 5 J.J. Curry clerks Cost $13.15
Vou 6 W.J. White clk costs $13.15
By com 10% amt vouchers0
For care & trouble $16.70
Printers fee $3.50
$183.70
Bal due Est $96.30
Filed Novr 24th 1875, Conf’d Jany Term 1875, Recorded Feb 5th 1875
E.L. Thomson Clk, By J.D. Paschall, D.C.

Ladd, Jordan – Nov 1865 – page 195
Est Jordan Ladd a/c ct
Jas H. Files Exer of Jordan Ladd, decd in a/c with said Est to Nov 15th 1865.
To amount of sale of perishable property $616.00
Which sale included the following property of inventory: Dan mule, Cupe Mule, Mike Mule 3 cows & calves & 1 Dun Heifer, 1 Jersey wagon, 1 grind stone, 1 road wagon, anvil hammers & iron, 1 crop out saw, 1 pr bellows, 1 trunk, 2421 labs seed cotton.
To a/c of A.T. Adams on inventory $43.50
To a/c of A.C. Purser on inventory$61.44
To a/c of A. Beasley on inventory$2.50
To a/c of L. Williams on inventory$1.00
To a/c of R. Stell on inventory$3.00
To a/c of McPherson on inventory$3.00
To a/c of R. Taylor on inventory$1.25
To a/c of McRae on inventory$6.25
To a/c of H. J. Elton on inventory$.63
To a/c of Wm. Morgan on inventory $1.25
To a/c of Wm. Mullis on inventory$3.75
To a/c of Wm. Green on inventory$9.45
To a/c of E. Adams on inventory$14.00
To a/c of A.T. Adams note$5.00
To a/c of J.B. Matthews on inventory$10.00
To a/c of R.J. Harranger on inventory$20.00
.
P196
$832.02
By A. Beasley a/c $2.50 insolvent $2.50
R. Stell $3.00 C... money $3.00 filed
McPherson a/c $3.00 insolvent $3.00
R. Taylor a/c $1.25 insolvent $1.25
$9.75
Cr brot fwd $9.75
By a/c of John McRae Colld in confd money on hand now $1.25
A.J. Elton a/c insolvent $.63
Wm Green a/c insolvent $9.45
E. Adams a/c insolvent $14.00
John B. Matthews note insolvent $10.00
To amt paid Harranger (See his claims) $20.00
$700.81
$45.90
$25.00
$31.40
$18.05
$224.42
$25.83
$148.19
$125.00
$50.00
$763.87
To DR brot over $802.02
To 400 lbs of lint cotton 9c sold by Exr $36.00
$838.02
For balance of property on Inventory he will account for in next return Nov 15th/65 J.H.F.
To amt of Dr brot over $763.87
Coms on $713.87 10 p c $76.38
$840.25
..
To amt of (brot down) $986.21
To amt CR (brot down) $840.25
Balance Est $145.96
J.H. Files, Exr
Filed Nov 7 1865, A.W. Files, Clk
Lambert, Perry – Oct 1879 – page 405
Perry Lambert Est C.V. Lambert Admrx
1878 Apr To amt of Inventory Rendered $4903.94
By amt pd Taxes Drew Co. 1 Voucher 1 $6.30
July 27 By amt pd Jackson & Taylor Voucher 2 $10.00
April 8, 79 By amt pd J.D. Pope Voucher 3 $47.70
April 18 By amt pd Taxes Drew Co. Voucher 4 $14.02
April 18 By amt pd Taxes Ashley Co. Voucher 5 $14.58
April 30 By amt pd Taxes Ashley Co. Voucher 6 $17.05
Jun 1 By amt pd J.P. fees Voucher 7 $1.50
July 9 By amt pd ferriage Voucher 8 $.50
July 19 By amt pd Clerk & Printers fees Voucher 9 $22.10
July 26 By amt pd fees Bradley Co. Voucher 10 $1.50
To Bal due Est $4818.69
$4903.94
$44953.94
Filed July 21st 1879 Recorded Oct 30th 1879
E.L. Thomson Clk, By A.E. Jackson, D.C
Lambert, Perry – Apr 1881 – page 412
C.V. Lambert Admx of Perry Lambert In a/c ct with said Estate
To balance due Estate as per a/c ct confirmed Oct 1879 $4818.69
This consists of notes accounts personality & c
To Amt recd from M. Remly in compromise in land $200.00
$5818.69
CR
By 1 horse dead appraised at 		$20.00
1 mule appraised at $50.00
19 head of cattle appraised 7 ½ $132.50
1 mule belonging to Walter Lambert $30.00 Improperly appd
Amt paid Shff of Ashley Co. tax for 1879 V1 $15.38
Amt paid T.M. Whittington attys fees V2 $40.00
Amt hire in note of W.L. Johnson Comped $36.54 $324.42
Balance personality notes a/c on hand $4694.27
Filed April 21, 1880 C’fed duly recorded April 26, 1881
E.L. Thomson Clerk, By W.S. Lawson, DC
Lambert, Perry – Dec 1882 – page 431
C. V. Lambert Admr of Perry Lambert. In a/c current with said Estate.
To Bal on hand as a/c current $4694.27
To amt proceeds of sale of worthless claims $14.25
To amt proceeds of sale of Personal Property$58.55
To Bal in admx carried down $282.86
$5049.93
By Amt worthless claims sold $1241.05
By amt appraised value personal property $720.00
By amt paid printers fee Voucher 1 $1.25
By amt paid shff Drew Cty tax 1879 Voucher 2 $14.19
By amt paid Shff Drew Cty tax 1880 Voucher 3 $14.00
By amt paid Shff Ashley Cty Tax 1880 Voucher 4 $16.26
By amt paid Shff Ashley Cty Tax 1881 Voucher 5 $16.63
By amt paid J.H. Waterback Voucher 6 $85.43
By amt paid A. Levy & Co. Voucher 7 $555.53
By amt paid J.H. McLean Voucher 8 $54.00
By amt paid Gan… Hammak & Co Voucher 9 $125.65
By amt paid Edw. Martin & co Voucher 10 $47.05
By amt paid Dr. Harley Med Co. Voucher 11 $87.99
By amt paid W.W. Hun… Voucher 12 $9.25
By amt paid Martin Fowler & co Voucher 13 $32.70
By amt paid J.M. Lambert Voucher 14 $94.45
By amt paid C.U. Lambert Dower Voucher 15 $1651.31
By amt paid Clks fees Voucher 16 $14.50
By amt paid Printers fees Voucher 17 $1.00
By Com on $1000. 10 pr ct $100.00
By Com on $3952.94 5% $197.69 $297.69
By balance brought down $312.86
Filed July 14, 1882, confirmed November 1882, Recorded December 6, 1882
E.L. Thomson, Clk
Lambert, Wm. H. – Jul 1867 – page 231
C.M. Boyd as admr of the Estate of Wm H. Lambert, decd in this a/c charges himself as follows to wit:
To amt of appraisement list filed Nov 21/65 $176.00
To amt of sale bill filed Nov 21/65$217.50
To amount received from Admr Estate W.P. Holleman $423.86
To proceeds of cotton sold $135.00
To amt of sale of ox $40.00
To amt proceeds of sale of land $420.00
$1412.36
And he claims credits as follows:
By amt of appraisement list $176.00
B. Tiner voucher 1 tax$3.00
W. Green voucher 2 $6.00
R. Bryant voucher 3 $1.00
D. Gray voucher 4 $1.00
B. Tiner voucher 5 tax$22.50
C.P. Lowry voucher 6 $3.00
L.L. Martin voucher 7 $1.00
Dr. Martin voucher 8 $.75
H. Rawls voucher 9 $29.00
W.H. Tebbs voucher 10 $11.00
C. Bain voucher 11$24.00
J.M. Owen voucher 12 $42.66
P232
J. Hill		 voucher 13 $22.55
P. Carroll voucher 14 $423.86
P. Lambert voucher 15 $2690.08
B. Tiner voucher 16 tax$6.50
$866.90
By commissions as amt administered at 10 pr ct $86.69
$1129.59
By hauling 3 bags cotton to Gen out bayou $15.00
$1144.59
Filed 20 July 1867, A.W. Files, Clk
Lefils, Armond – Oct 1871 – page 311
Settlement of Sarah A. Lefils as Administratrix of the Estate of Armond Lefils, decd.
April 1868 To Cash on hand $80.00
Jany 1869 To cash of J.W. Van Gilder $250.00
March 19, 1870 To cash of R.J. Stell $26.50
To Amt of Sale Bill $175.00
To two cows $40.00
$571.50
Armond Lefils had been a member of the firm of Lefils & Christian and at his death was settling up the business of said firm. This Admrx settled up said business and charges herself with receipts and disbursements as follows:
June 15 1868To Cash on claim of R.C. Wimberley $87.25
Nov 21, 1868To Cash on claim of T.A. Haley $55.00
Dec 31, 1868 To Cash on claim of L.W. Perdue $5.00
Jany 15, 1869 To Cash on claim vs T.A. Haley $11.70
Jany 26, 1869To Cash on claim vs L.W. Perdue $5.00
To Cash on claim vs T.J. Wells$100.73
Feb 17, 1869 To Cash on claim vs Fisher Est.$151.64
May 3d 1869To Cash on claim vs T.D. Yates Est. $200.00
Feb 6th 1869 To Cash on claim vs E. Heche $20.00
March 1870 To Cash on claim vs J.W. Haley $39.97
March 1870 To Cash on claim vs Noble $52.16
To rent of store house to Aug 1st 68 $87.50
To rent of office to Aug 1st 1868 $70.00
To rent of Watson place 1868 $70.00
To rent of shop 1868 $38.15
To amount of Mrs. Adams $124.00
To amount of S. Cook $15.00
To amount of Ford Est. $2.78
To amount of J.W. Haley $92.00
$1227.88
$571.50
$1799.38
Amount of Lefils & Christian forward $1227.88 S.W. Christian was in debited to the firm of Lefils & Christian as shown by the books in the …nd of $4748.23 And on the 1st of August 1868 this administratrix per chased from J.R. & M.E. Bingham formerly M.E. Christian and to where S.W. Christian by deed here conveyed all his interest in same property for the following sums in payment of said indebted use for which she claims credit.
P312
Aug 1st 1868 Brought forwardDR $5976.16
CR $2000.00
By amount for Store house $800.00
By amount for Office $700.00
By amount for Watson place $500.00
By amount for Shop [blank]
The above amount due from Christian was entitled to a credit of $851.58 collected by Mrs. Lefils and not accounted for she therefore collected the above amount less said credit and is entitled to said credit $851.58
She also paid out as follows for repairs on office & store house $22.24
To H. Lee, Chimney to shop $62.90
To W.I. Rolfe $22.50
To J. Carroll coms on Kimberly claim $15.00
Feby 18, 1869 By cost to Files & redeem land of E.W. Smith$16.00
March 1, 1869 By amt paid Tully $256.28
May 3, 1869 By coms paid W.D. Moore on Yates claim $20.00
By Luthess & Wilkinson compromise $100.00
By J.H. Johnston Act. $54.50
By G.W. Normans Act. $30.50
By costs in case of L.& C. vs Boyd admr. $3.00
Aug 3, 1869 By costs in Est of C.W. Smith $18.35
Oct 30, 1869 By costs paid L.H. Moore $8.00
$5480.85
By amt to J.R. & M.E. Bingham on settlement $297.80
Since Aug first 1868 she has received for rent as follows with which she charges herself:
Rent of Office to Aug 1st 1871 $28.00
To rent of store house Aug 1st 1871 $428.50
To rent of Watson house Aug 1st 1871 $360.00
To rent of shop lot Aug 1st 1871 $62.50
$6855.16
She has paid out for taxes and repairs as follows:
The taxes include all the Estate property
By Taxes for 1868 $106.38
By Taxes for 1869 $235.46
By Taxes for 1870 $182.14
$7.00
$75.00
$6384.63
Mrs. Lefils was also a partner in the firm of Bingham, Wilson & co and Bingham & Wilson summery partners settled of said business and gave this admx. Ar…t as follows with which she charges herself:
P313
DR $6855.16
CR $6384.63
To amount on first settlement $976.27
To amount on final settlement $312.13
$1288.30
But instead of paying her the above amount in money they paid debt of A. Lefils for which she claims credit.
By amount paid Harbison Lumber $78.94
By amount paid Graham cow & hogs $50.12
By amount paid Alexander cow $6.00
$135.06
By amt paid S.L. Moore & co $17.00
By amt paid Aaron Miller $9.00
By amt paid D. Young $35.00
By amt paid J.R. Franklin $52.00
By amt paid W. Timstill $12.29
By amt paid W.H. Simpson $43.47
By amt paid Bolling $30.00
By amt paid Rarick & Files$8.80
By amt paid Dr. I.J. Newton $146.50
By amt paid Harbison, Meal$9.00
$498.12
William F. Lefils was indebted to a Lefils in the sum of $1012.11. He had a house & lot in Hamburg and ½ interest in 321 acres of land on Bear house. This Administratrix proposed to take the house & lot and his ½ interest in land for the debt. He accepted the proposition.
She therefore charges herself with $1012.11
And claims credit for that amt. $1012.11
paid for said property. She also charges herself with the rent of house for 1868 $150.00
To rent of house for 1869 $125.00
To rent of house for 1870 $150.00
To rent of Bear house place for 1869 & 70 $40.00
She paid out for repairs on W.F. Lefils House 1868.
To Moore & Hothorn$30.00
By cash for Curbing & Lumber$59.55
$1477.11 $1101.66
P314
Amount forward 		$1477.11$1101.66
By cash paid Terry for palings & c $51.00
By cash to H. Lee for repairing fireplace $15.00
By cash for Lumber Posts & rails $20.00
By cash for hauling $20.00
By cash for lumber & railing (Thompsons) $30.00
By cash for lumber & railing (Thompsons) $4.50
By cash for cross fence $10.00
By cash for building stable & Buggy house $30.00
By cash for Putty, glass & glazing $5.60
By cash for cleaning out well $5.00
By cash for blocks meter out houses $5.00
By cash for front fence $39.00
By cash for hinges, screws & nails $10.00
By cash lumber & hauling fence $15.12
By cash for lock $2.25
$1477.11 $1364.13
Lefils was also a partner of L.J. Wherry and this administratrix collected and charges herself as follows:
To cash of J.T. Wells $26.00
To cash of J.W. Denton $61.00
To rent for Wherry house $91.00
col 1 col 2$178.00
The books showed Lefils indebted to Wherry in about $600. And I claimed ½ interest in the Wherry house, but the representatives of Wherry claimed the house, and had a deed for it. We compromised by giving up the house and agreeing to pay them $400 for which this admr. claims credit. $400.00
She also claims credit for the following payments:
By amt paid G.B. Alexander $19.00
By amt paid B.C. Gibbs $1.50
By amt paid J.W. Clyde $1.50
By amt paid S.S. Bell & co $21.05
By amt paid R.M. Dickerson $7.50
By amt paid W.F. McCombs $3.00
By amt paid D. Young $13.60
By amt paid E.I. Watson $15.68
By amt paid J.T. Files $9.38
By amt paid corporation Tax 1869 $19.28
By amt paid I.H. Barrett $7.50
By amt paid Lambert & Belser $2.75
$121.74
P315
To amount of Lefils , individual$511.50
To amount of Lefils & Christian $6855.15
To amount of Bingham Wilson & co $1288.30
To amount of W.F. Lefils $1477.11
To amount of Wherry $178.00
$10370.07
By General credits $121.74
By Lefils & Christians credits$6384.63
By Bingham Wilson & co $498.12
By W.F. Lefils crdits$1364.13
By Wherry credits$400.00
By Dower in $571.50 $190.50
By Dower in $1288.30 $429.43
By coms on $10370.07
By coms 10% on $1000 $100.00
By coms 5 % on $4000 $200.00
By coms 3% on $5320.07 $161.10
By Dower in rents of W.F. Lefils house 465 $155.00
Amounts forward $10370.07
To wagon of J.H. Johnston Trustee sale for $30.00
To 75 Bushels of corn of J.H. Johnston trustee $75.00
By stamps on bond $1.00
By amt paid to redeem land sale for taxes $13.84
The credit of $4.00 due the Wherry Estate is herby declared the same not baring deed paid $400.00
Filed Oct 20th 1871, J.J. Curry, clerk
Lefills, A. – [Jan 1873] – page 348
Estate of A. Lefils Final Settlement of S.A. Lefils as Admrx of Armand Lefils deceased.
To Balance on last settlement $562.58
To Rent of Thatch Place for 1872 $50.00
To rent Dr. Easter W.F. Lefils place 1872 $100.00
Rent Watson Place 1872 $132.00
Error - Shop lot $1872 $35.00
Store House 1872 $36.66
$916.24
CR
By error in credits of J.H. Johnston act. V1$25.00
Error by Cash paid J. Wherrys Estate V2$435.97
Taxes for 1871 V3$186.92
Cash curbing well F. Lefils place V4$9.00
Cash to Gad… repairs F. Lefils place V5$2.00
Cash Lumber to repair V6$5.50
By 1/3 rents for 1872 $117.88
Clerk fees Curry $18.10
By costs in interest Lefils
[No Signatures]
Lefils, James A. – Jan 1876 – page 368
Final account Current of S.A. Lefils as Guardian of James A. Lefils
DR
To amt due James A. Lefils from sale of real Estate for division as shown bycommissions report to Chancery Court 		$789.81
CR
By James A. Lefils receipt		$789.81
all of which is resply. Submitted S.A. Lefils, By J.W. Van Gilder, Atty
Filed Jany 16, 1876 Confirmed Jany Term 1876 Recorded Jany 21st 1876
Lefils, Lucy P. – Jan 1879 – page 399
Lucy P. Lefils, S.H. Lefils Gud.
To her distributive share Dec 28th 1873 $789.81
Int to Dec 18th 1874 @6% $47.38
Int to Dec 28th 1875 @ 6% $47.38
Int to Dec 28th 1876 @ 6% $47.38
Int to Dec 28th 1877 @ 6% $47.38
Int to Dec 28th 1878 @ 6% $47.38
By com on $1026.71 10% $102.67
By board clothing & tuition 1874 $100.00
By board clothing & tuition 1875 $100.00
By board clothing & tuition 1876 $100.00
By board clothing & tuition 1877 $100.00
By board clothing & tuition 1878 $100.00
Bal due Ward $424.04
$1026.71 $1026.71
Filed Oct 17th 1878 Recorded Jan 24th 1879
E.L. Thomson Clk, A.E. Jackson, D.C.
Lefils, L.P. – Apr 1880 – page 408
L.P. Lefils, S.A. Lefils Gud.
To amt due on last setmt. $424.04
To Int on same for 1879 $25.44
By Vouch 1Amt pd Mrs. Holshouser $20.00
By Vouch 2Amt pd M.W. Dickinson $65.00
By Vouch 3Amt pd S.C. Gilbert $50.00
By Vouch 4Amt pd J.W. Douglass $16.00
By Vouch 5Amt pd Douglas& Miller $13.00
By Vouch 6 Amt pd Mrs. Holshouser $20.00
By amt pd by Guardian for Books$12.00
By amt pd for clothing$50.00
Recorded April 21st 1880
E.L. Thomson Clk, Jackson, DC
Lefils, Lucy P. – Apr 1882 – page 418
Final Settlement of S.A. Lefils Guardian of Lucy P. Lefils
To amount due on last settlement $246.00
Interest for 1880 $14.76
Interest for 1881 $14.76
$275.52
CR
By amount Q. Holshouser $14.76
By amount W.F. Cooper $12.00
By amount H. G. Lefils $276.00
By amount Mrs. Melam $14.00
By amount Mrs. Williams $13.00
$329.19
Balance due Guardian $53.58
Filed 11 Jany 1882 Confirmed April 19, 1882 And Recorded April 24th 1882
E.L. Thomson Clk, By W.S. Lawson DC
Lester, B.L. – Dec 1872 – page 332
Annual Settlement of J.W. Van Gilder as administer of Est of B.L. Lester, decd.
DR
To cash by S.W. Vaughan for rent$50.00
To cash by S.M. Chandler $25.00
To cash by J.P. Harbison $15.77
March 26th 1872
To cash by S.S. Bell sales of lots $750.00
To int for 2 yrs & 3 mos @ 10% $168.75
$1009.52
1869 July 12th
CR
To fees paid Clerk for letters $3.00
To amt paid Jefferson Republican for advertising notice of application set Est. $1.00
1870 Aug. 7th To taxes for 1868 $14.57
1870 Aug. 7th To taxes for 1869 $27.65
1871 Aug 17th To cash paid Clerk $14.95
1871 Apr 6th To fees paid Clerk $1.50
To commissions on $1009.52 @10% $100.95
$163.58
Bal due Estate $845.94
And he claims credit for all the notes and accounts in his inventory except the above $25.00 from Chandler and $15.77 from J.P. Harbison as worthless. The … principally given for whiskey and the parties either claim offset or refuse to pay. And none of them could be by law.
J.W. Van Gilder admr of B.L. Lester Est.
I hereby certify that the foregoing settlement was filed in my office on the 7th day of May 1872 and that the same is a true copy of the original now on file in my office and confirmed at the Oct term of the Court 4 Oct 187, Recorded Dec 11th 1872,
J.J. Curry Clk
Lester, B.L. – Apr 1876 – page 375
Account Current and Final Settlement of J.W. Van Gilder admr of B.L. Lester
DR
To balance due as per settlement $845.94
CR
Voucher 1		By amt paid Mrs. Gibbs $55.39
Voucher 2By amt paid J.F. Files $14.86
Voucher 3By amt paid J.J. Curry clerks fees $4.60
Voucher 4By amt paid Homer Gayles & co $680.52
Voucher 5By amt paid E.W. Halton $2.00
Voucher 6By amt paid J.G. Morgan $7.18
By amt Clerks fees $6.90
By amt files for publication of settlement $1.00
$772.43
Bal down due Estate $73.51
Voucher 7CR by amt paid H. Gayle & co $62.80
Voucher 8 paid J.T. Files $1.80
Gibbs $8.00
P376
Amt over $72.60
Morgan $90.00
$73.50
Balance down due Estate One cent.
Filed October 12th 1875, Confirmed April Term 1876, Duly recorded April 21st 1876
E.L. Thomson Clk Pr E.L. Lowe D.C.
Lindsey, Calib – Jany 1859 – page 10
William Badiff an Admr. of the Estate of Calib Lindsey in this his Account current for final Settlement of said Estate charges himself as follows.
To balance of Estate in his hands as for Acct. confirmed July 28, 1858 say for $6,991.33
To interest at 10 per ct. on $2,290.00 from the 1st of January 1857 to the first of June 1858 say $343.52
To Int. at 10 per ct. on $2216.72 from 1st June 1858 to this day $123.14
. at 6 per ct. as I.L. May & I… Womets note for $5.00 from 1st April 57 to this day$54.50
$7,512.51
And this accountant claims credits as follows :
Voucher 1 P. Chen, merchandise$13.04
Voucher 2 S.J. Honeycutt, money$5.00
Voucher 3 Wood, Morgan & Co., Shff .$9.30
Voucher 4 B.F. Dandy, $12.00
Voucher 5 Jno S. Wood$32.27, $71.61
Voucher 6 J.W.M. Kirkpatrick$12.02
Voucher 7 W.S. McCorn $27.25
Voucher 8Shff of Pulaski Co. $12.00
Voucher 9 Crawford, Shff Saline Co.$3.00
Voucher 10 W.E. Woodruff (S w to them)$7.00, $67.27,
$132.88
Amt. of balance brot over$7,379.63
To amount of Vouchers allowed in Settlement confirmed 28 July 1857$316.70
To amount of Vouchers allowed in Settlement confirmed 28 Aug 1858 $3,013.95
$10,710.28
And this accountant claims commissions on compensation for his care and trouble in the administration as follows:
At 10 per ct. on $1,000.00 say$100.00
At 5 per ct. on $4,000.00$200.00
At 3 per ct on $5704.28 $171.12
$471.12
The above and foregoing is a true copy of the original settlement as now on file in my office and as confirmed at April Term AD 1859.
A.W. Files , clk
Loften, Lee – Jan 1887 – page 445
J.V.B. Waldrop Guard. Lee Loften. In Ashley Probate Court October Term 1886. To the Hon. T.J. Wills Judge of the Ashley Probate Court. Comes J.V.B. Waldrop as Guardian of Lee Loften and filed his first annual settlement with his said Ward and since his appointment as said guardian he is chargeable as follows:
To 43 Bushels corn @ 50 c $21.50
To 200 lbs Pork $6.00
To Cash $6.00
To 1 month Work$6.00
$39.50
Credits
By amt costs fees Nov. 1885 $1.50
Jan 12/85 By 6 yds Jeans 35 $2.10
Feby 1/85 By pr shoes $1.50
Mar 12/85 By 1 coat & vest $2.75
Mar 12/85 By 1 shoes $1.25
July 14/85 By amt paid for 1 trunk $2.00
July 14/85 By 1 pr pants $1.25
By amt for Board & Tuition from Feby 1 to Jun/86 $20.00
By Cash Pd Prop Publication $1.25
$33.60
To amt due Ward this date $5.90
All of which is respectfully submitted J.W. Waldrop Guard
Filed Oct 12/86 confirmed Jany 19/87 Duly recorded January 21st 1887
Loften, Lee – Oct 1887 – page 456
J.V.B. Waldrop Guard. Lee Lofton, Final Settlement. Ashley Probate Court July Term 1887. To the Hon. T.J. Wells Judge of the Court of Probate comes J.V.B. Waldsrop as guardian of Lee Loften and begs leave to presents this his final settlement as said guardian aforesaid and since his last settlement as guardian he has had the following transactions and is chargeable as follows:
To amt on hand at last settlement $6.00
By cash pd printer $1.00
By cash W.T. Wooldridge Atty for services in having disabilities removed $5.00
$6.00
Guardian states that he came into possession of the following personal property belonging to his said Ward to wit: six head and one half undivided interest in one other cattle also twelve head of hogs also one feather bed and bed clothing that the disabilities of said Lee Loften have been removed by the Circuit Court of Ashley County and this Guardian having turned over all of the aforesaid personal property to the said Loften files his receipt for same herewith and his vouchers. Wherefore he prays that this his final settlement as guardian aforesaid be confirmed and that he be discharged and he will ever pray. J.V.B. Waldrop as Guardian.
Filed July 5/87 Confirmed Oct 1, 1887 Recorded Oct 25, 1887
Z.P. Stell, Clk
Lowe, E.L. – Jul 1870 – page 290
B.C. Lowe as Guardian of E.L. Lowe Charges himself with balance as per account rendered Jun 25th 1867.
To interest on $850.00 at 6 per cent from December 12/65 $400.55
To June 21, 1867 $81.80
Interest on $400 … @ 6% from June 21st to Jany 17/70 $58.78
To Rent of lands for 1868 & 1869$322.87
$863.94
By Credits $397.47
Bal due E.L. Lowe $466.47
And he claims credits as follows:
Voucher 1 Tiner 1867$7.20
Voucher 2 Tiner 1868$27.39
Voucher 3 Tiner 1869 $57.57
Voucher 4 E.D. Watson act. 1867$16.25
Voucher 5 Costs of suit 4/7 of $21.05 $12.00
Voucher 6 J.R. Pugh $112.08
Voucher 7 E.L. Thompson , Tuition$22.00
Voucher 8 S.S. Bell & co $9.81
Voucher 9 Lawson & Clyde$4.88
Voucher 10 Bingham & Wilson $10.90
Voucher 11 S.S. Bell & co$31.00
$311.08
By Coms at 10% on $863.94 $86.39
$397.47
Balance due as above stated $466.47 less by 4/7 of $100.00 pd to Johnston & Hawkins for …uing partition of lands $57.16
Bal due $409.31
Filed April 24th 1870 and confirmed July Term 1870, J.J. Curry, Clk
A true copy from the original, Attest J.J. Curry, Clk
Lowe, H.D. – Jan 1866 – page 159
I J.C. Waddell as Executer & c of H.D. Lowe, decd return the following as my settlement of what I did in said Executorship. I refer to my Inventory of said Estate and to the paper appended thereto and made a part thereof containing the proceeding whereby the widows absolute property under Sec 61 & 62 of Goulds Digest (Chap 4) were by commissions allotted to her and also her third part of the residue of perishable effects, land, negroes & c which she was entitled to under the will. The allotment made by said commissions was con…mmated in all particulars so far as passing over to said widow perishable effects and the possession use and control of the Real Estate allotted her was concerned any may assuming exclusion control of the residue as such Executor and Testamentary Guardian of Emma & Henry Low. This disposition of property …bs…ed the whole of the Estate except choses in action only that I have now further to report the widow receipt for the effects so allotted her is herein the following Voucher No 1 as shown by said proceedings and receipt I am entitled to a credit of $44.00 cash paid out in that division carry out below in this settlement.

P160
As to residue of the Estate towit choses In action rents and hires I am chargeable and entitled to credits as follows to witt:
I am chargeable with amt realized in following claims as numbered in my Inventory aforesaid towit:
17 Note on J.W. Looney for $48.73 $50.75
18 Note on J.M. Owens for $60.00 $73.50
22 Note on Howell & c $95.00 $131.40
36 Probated claim on Thacker Estate for $489.11 $444.13
37 Probated claim on Thacker Estate for $908.17 $570.61
38 Note on Dock Norwood for $12.00 $13.20
39 Claim on Dr. Pugh for $50.00$50.00
40 Claim on B.F. Williams for $16.66 $16.66
42 Claim on Sanders & Hawkins $5.00$5.00
45 Claim on Holmes Estate $25.50 $45.59
48 Claim on Karr for $1.47 $1.47
50 Claim on Johnson for $3.68 $3.68
Claim on Batt not inventoried$2.00
Claim on Thompson not mentioned $.70
$1439.3…
As to items No 43 & 44 on my Inventory to wit claim on J.L. Pugh for hire of Clara for 1843 to be paid in 100 bushels of Corn and Gelmers rent 50 bushels corn. All said corn as a part together with 675 bushels more that J.L. Pugh owned for hire of B.N., E.L. & W.H. Low’s negroes in the same place in the farm where near (the Powell place) this except as to Gelmans part was done pursuant to H.D. Lowe’s contract with J.L. Pugh the roof put on by J.L. Pugh also under said Contract was bad or got displaced and a large part of the Corn was ruined by excessive rain. There was no Guardian of said E.L. & W.H. Low to take charge of their part and B.F. Low was absent in the war so I sold of the corn at 1 $ per bushel in Confederate money when so sold and measured there was only 539 bushels of it is enough to pay 80 per cent of what was going to the two minors and B.F. Low as H.D. Low had acted for them and might be thought in some sense liable to them for the loss. I have treated all that was realized as theirs and that said H.D. Low part was all lost so I report said items No 44 & 44 as lost in consequence of H.D. Low one arrangement. As to the Confederate money realized by me to wit for B.F. Lowe $8000 for E.L. Lowe $240 and for W.H. Low $220 on all $54000. I paid claims against H.D. Low’s Estate with as the safest way to invest it but as it was not his money I charge myself with it his only subject to the court ordering it refunded to said partners out of first money realized out of Low’s Estate by the present admr.
$540.00
Credits$1979.32
By $44.00 pd widow as afore said $44.00
By Amt pd I.J. Newton No 2$220.44
By Amt pd L.M. Moore & c No 3$93.58
By Amt pd A.W. Felis No 4$6.40
By Amt pd Rolf & Bell No 5$52.49
P161
By Amt pd Dr. Owen No 6$83.89
Myself Trustee for Christian No 7$155.34
Myself Trustee for Christian No 8$9.75
By Amt pd E.B. Kittrel & co No 9$22.10
By Amt pd E.B. Kittrel & co No 10$12.78
By Amt pd Paul Cohen No 11$29.75
By Amt pd B. Johnson No 12$414.68
By Amt pd M.R. Pool No 13$543.30
By Amt pd Zelma claim No 16$5.37
By Amt pd J. Pugh No 17$87.50
By Amt pd W.T. Lefils No 18$4.40
By Amt pd W.J. Roper No 19$4.39
By Amt pd J.L. Wherry No 20$9.25
$2004.41
Adr Com on say $2000 4% say $150.00
$2154.41
Bal due now $175.59
Item No 61 for $110.62 and item No 62 for $71.30 on my inventory was in fact paid to loans the last on 24Th Jany 1863 and the first on 4th May 1863 as he had given me as Trustee for Christian his note for $326.56 see voucher 8 above on which note said items were from the first to be credited so I credited the note by them which see it was the same as if Low her dower it in his lifetime and now I do not bring them into this account.
63. In Inventory No 63 for $47.86 turned out to be not money to Low 47, 51 & 60. In Inventory against Jackson for $50.00, May for $31.70 & Smart for $45.81 were always insolvent. Also No 5 was not collected because resisted & I could not from it. It was the little a/c … G.W. Owen for $7.12 ½ cts. The numbers not above accounted for I now hand over to my successor Geo. W. Norman and herewith file his receipt for the same marked No 21.
All which is submitted Dec 13, 1865.
Filed 11 Jany 1866, A.W. Files, Clk
Lowe, Henry D. – Jan 1867 – page 202
Est H.D. Lowe a/c ct
Geo. W. Norman administrator & c of Henry D. Lowe, decd in a/c with the Estate of said decd.
Jany 1st 1867
1865 Decr the 31 To amount colld on claim in Inventory V 10 Caslock $81.00
1866 Dec 15 To amt colld on claim inventory V John W. Kirkpatrick $203.60
Jany 3 1867 of E.D. Watson for rent of store $150.00
Jany 1866 of same for 2 ½ months rent of rent of same in the year 1865 $10.00
Note on J.S. Perry on Inventory $999.59
Note on J.H. Callaway on inventory $1560.00
Note on J.H. Callaway on inventory $905.74
Note on J.H. Callaway on inventory$1500.00
$5409.93
{The interest and credit of one thousand dollars not made in the a/c as well fully appear from receipt of B.F. Lowe & J.F. Ramson Guardian which is filed as Voucher No 9 herein}
Total Debits $5409.93
Bal due admr $80.90
Total $5409.93
Geo. W. Norman Admr as above Cr
April 18th 1866 By amt paid S.S. Bell Voucher No 1 $10.00
Jany 3/67 By amt paid E.D. Watson Voucher No 2 $10.92
Jany 3/67 By amt paid E.D. Watson Voucher No 3 $3.00
Jany 3/67 On Probated claim in favor E.H. Haltone Voucher No 4 $55.85
Jany 3/67 By amt paid E.D. Watson on Voucher No 5 $22.80
By amt paid B. Tiner Voucher No 6 $66.00
Tax paid B. Tiner Voucher No 7 $6.75
Tax paid B. Tiner Voucher No 8$13.57
By amt paid to B.F. Lowe and J.F. Ranssour Guardians & c by order of this court Voucher No 9$4965.23
By amt paid W.B. Stell C…tion Tax Voucher No 10 $2.56
By amt paid B. Tiner Tax for State 1865Voucher No 11 $20.00
By amt paid B. Tiner Tax for Co. 1865 Voucher No 12 $10.00
The Est had notes vs Wm. H. Lowe amounting to about $1900 dollars. They were nearly out of date W.H. Lowe lived in Louisiana. I was compelled to to see him on this business. In going & returning it took me 7 days for which I charge 2 doll. Per day $14.00
Expenses on trip & hire of buggy $11.00
$5211.45
I also had business in Monticello endeavoring to save & collect claim.
Cr brot ford $5211.45
I was gone 2 days $4.00
Expenses on trip & hire of buggy $5.00
By commission $22139 10 pc $22.13
By commission $91522 5 pc $248.25
Total Credits $5490.85
Filed Jany 10th 1867, A.W. Files, Clk
Lowe, H.D. – Apr 1868 – page 237
Geo. W. Norman Admr of H.D. Lowe
DR
Amt collected on claims J.W. Van Gilder on Invty $215.00
Collected of E.D. Watson for rent of store house 1867 $300.00
$515.00
CR
By Bal. due Admr of last Settlement $80.90
Amount paid I.J. Newton for Emma Lowe minor Voucher 1 $51.00
Amount paid Bingham & Holshouser Voucher 2 $3.00
Amount paid L.B. McKinney Voucher 3$2.50
Amount paid W.H. Scott Voucher 4 $9.92
Amount paid S.L. Moore Voucher 5 $2.00
Amount paid B. Tiner Voucher 6 $30.08
Amount paid W.B. Stell Voucher 7 $1.85
Amount paid B. Tiner Voucher 8 $4.70
Amount paid A.W. Files Voucher 9 $46.20
Commissions on $515.00 $51.50
$283.65
Balance due Estate $220.35. Respectfully submitted Jan 10th 1868
Filed Jan 11, 1868 Confirmed April 29, 1868
A true copy of the original on file in my office.
Attest J.J. Curry, Clark
9 vouchers filed
Lowe, H.D. – Oct 1869 – page 279
G.W. Norman Administrator of the Est of H.D. Lowe, decd.
To balance due on last settlement $220.35
To rent of Store house 1868 $240.00
To rent of land $40.00
$109.35
Sale of store house $1400.00
$1900.35
CR
By coms on 280 dollars coll. $28.00
V1 By Amt Paid I.J. Newton$18.86
V2&3 By Amt Paid B. Tiner$34.23
V4 By Amt Paid Harbison Shff $38.34
$119.43
$380.92
$1400.00
Which leaves a balance due Est $1780.92
He also reports the following claims as insolvent and asks credit for them Viz:
Note on J.N. Dennis $115.00
Note on J.W. Lowery $48.00
Note on L.L. Griffith $180.00
Note on R.D. Noland $125.00
Note on Killian & Hill $99.33
Note on B.C. Stanley $869.80
Note on Sam Harris$107.25
Note on J.S. Jackson $50.00
Note on E.N.M. Thacker $800.00
Note on D. Thacker $100.00
$2494.38
G.W. Norman Admr
The above and foregoing is a true and complete copy of the original on file in my office.
Filed Oct 6th 1869, Attest J.J. Curry, Clk
Lowe, H.D. – [Oct 1871] – page 317
Geo. W. Norman administrator of the Estate of H.D. Lowe, decd. In a/c with same
DR
To amount of sale of store house in Hamburg to W.D. Moore $1400.00
To rent of Gilmore place 2 years $40.$80.00
$148.00
CR
By amt paid Farris in Probate claim Voucher 1 $1400.00
By taxes paid Vouchers 2 & 3 $64.99
By Coms receiving and paying out 1480 dollars $90.00
$1554.99
$1480.00
Bal down due Admr $74.99
I would also further report that all the assets of the Estate are exhausted except the lands which I have an order to sell. The insolvent and doubtful claims under an order of this Court were sold but only brought numeral sums. The said Estate is therefore Administered with the exception of the said lands.
Respectfully submitted, Geo. W. Norman, Admr.
Lowe, H.D. – Dec 1872 – page 338
Annual Settlement of G.W. Norman Administrator of H.D. Lowe, decd.
DR
To amt of Rent of Gilman place 2 yrs $40.00 $80.00
CR
By amt paid Farris on probate claim Voucher No 1 $1400.00
By taxes paid Voucher No 2 & 3$64.99
By Commission receiving & paying out $1480.00 $90.00
$1554.99
$1480.00
Bal due administrator $74.99
I would also further report that all the assets of the Estate are exhausted except the lands which I have an order to sell. The insolvent and doubtful claims under an order of this Court were sold, but only brought nominal sums. The said Estate is therefore fully administered with the exception of the said lands.
Respectfully submitted Geo. W. Norman adr.
I hereby certify that the foregoing settle3ment was filed in my office on the 4th day of Nov 1872. And that the same is a true copy of the original now on file in my office and confirmed on the Oct term of the Circuit Court Oct 1872. Recorded Dec 12th 1872 J.J. Curry, Clerk
Low, H.D. – Jul 1882 – page 426
G.W. Norman, Admr, A/C Current, Est H.D. Low, G.W. Norman, Admr, Est H.D. Low
DR
By amt due on sale of R…nary interest in Mrs. Lows house in Hamburg $100.00
Balance down due Admr $64.90
By amt due admr on Making $164.90
By amt due Admr on last settlement $74.00
By com on 100.00 5 pr ct $5.00
By amt paid on Vouchers 1, 2, 3, 4, 5, & 6 filed herewith $85.90
$4.80 Voucher 6
$3.50 Voucher 5
$54.00 Voucher 4
$10.50 Voucher 3
$7.70 Voucher 2
$5.40 Voucher 1
$85.90
Bal down due Admr $64.90
Geo. W. Norman
Filed January 13, 1882, Confirmed July 19, 1882 and Recorded July 25, 1882,
E.L. Thomson Clerk, By W.S. Lawson, D.C.
Lowe, John A. – Jan 1861 – page 52
Henry D. Lowe, Admr of J.A. Lowe a/c ct
Henry D. Lowe, admr & c of the Estate of John A. Lowe, decd in account current with said Estate:
Admr
To amount of list of sales of effects sold May 28 1859, as reported in my inventory 		DR
$576.71
To amount of list of sales Dec 3, 1850 $375.46
To amount horse mule sold for at Hamburg March 19, 1860 $75.00
To appraised value of bay mare at $125 and cow and calf at $25.00 selected by widow for her $150 worth $150.00
To amounts realized on the following notes reported in inventory to wit:
$220 note on H.D. Lowe $220.00
$97.08 note on Wm. H. Lowe $106.78
$175.08 note on M. Thacker $175.00
$108.69 note on F.M. Carroll $108.69
To amount of the A.J. Tully & co liability reported in inventory (but see voucher No 1) $479.93
To amount due from Laura E. Lowe as referred to in inventory $377.97 ½, and interest $31.17 in all $409.14
To amount of lumber sold C.C. Pippen $5.66
To net proceeds of Cotton crop of 1859 (see account of sales herewith filed)(and see voucher No [blank])$152.60
To account on R.F. Holmes $17.75
To account on W.J.A. Bell $21.50
To amount of $12.80 note on T.B. & E.E. Lowe due 1st March 1860 $1280.
And interest to date $80 in all $1360.00
To present value of the $1280 note on T.B. & E.E. Lowe, due 1st march 1861, discounting the same at the rate of 10 per cent for the 4 ½ months from now till it full due $1235.20
Total of debts except negro hire of 1860 $5467.90
Credits
By voucher No 1 J.L Pugh , sff$111.18
By voucher No 2 Paid N.G. Lowe$150.00
By voucher No 3 W.E. Easter $31.50
PG53
By voucher No 4 W.E. Easter $7.00
By voucher No 5 P.H. Roberts$55.00
By voucher No 6 C.C. Pippin $72.72
By voucher No 7 Pugh & Ramsour$37.52
By voucher No 8 J.P. Duncan $10.00
By voucher No 9 Lefils & c $1.50
By voucher No 10 Tax Receipt $34.50
By voucher No 11 A.W. Files $1.25
By voucher No 12 Moore & co$19.52
By voucher No 13 A.G. Pippin$14.20
By voucher No 14 W.H. Lowe $55.00
By voucher No 15 J. Cole $25.00
By voucher No 16 Cow Lee & c$41.05
By voucher No 17 J.L. Pugh$63.30
By voucher No 18 Thompson$105.50
By voucher No 19 Harder & c$95.00
By voucher No 20 E.L. Lowe $1529.00
By voucher No 21 A.W. Files, clk$10.85
By my commissions on say $10682.90 the aggregate of the above debt and appraised value of the negroes say $300.00
Total of credits $2770.35
Recapitulation Total of Debts $5467.98
Balance $2697.61

I state that Nancy G. Lowe, the widow, is entitled to one third part of the above balance as dower, to wit: the sum of $899.20 Two of the negroes named in my inventory namely, Chancy & George
and another child of Chancy since born, were the property of said Nancy G. Lowe by virtue of the laws of Mississippi where she and John A. Lowe were married, and became possessed of said negroes in right of said Nancy, and I shall deliver said negroes to said Nancy and account to her for the hire.

I also have to state that one of the negroes and in the past summery namely, David and in the remaining four (4) said Nancy is entitled to one-third for life as dower, and also to one-third of the land for life as dower. The land consists of about 480 acres, in and by County, of which only about 18 acres is cleared. The remaining two-thirds of the above balance to wit: the sum of $1798.61 and said four (4) negroes and said land properly discarded and was distributable between Nancy L.J. Lowe and W.H. Lowe the children of said John A. Lowe, decd; but since his death but since his death said Nancy L.J. has also died, a tender infant, and I am advised her interest in the estate discarded and is distributable as follows, her part in the foregoing balance of $2771.35 being one third thereof, or $899.20 is distributed to her mother said Nancy …interest on the land and also the negroes … having … the … and taking effect of the act of the last …
P54
...ing the decent of slaves) passes to said Wm C. Lowe, her brother of whom I am guardian, and widow the sanction of the Court I shall dispose of said property according to this view of the law.

I do not bring into this account the hire of negroes and rent of land for 1860, but consider said land and negroes as being in my hands from the first of the year 1860, as guardian for my said Wm H. Lowe and as trustee for said Nancy G. to the extent of her right in the same as doweress and I hold myself accountable accordingly.

All which is submitted Oct 10th 1860, H.D. Lowe, Admr
The foregoing is a true copy of the original now on file as the same was confirmed at the January term 1861
A.W. Files, Clk
Lowe, John A. – Oct 1861 – page 74
Henry D. Low admr & c of the Estate of John A. Lowe, decd in account current with said Estate administered.
To amount of list of sales of effects sold May 28 1859 as reported in my inventory$576.71
To amount of list of sales of Dec 3 1850 $375.46
To amt… Horse Mule sold for at Hamburg May 19, 1860 $75.00
To appraised value of Bay Mare at $125.00 and cow & calf at $25.00 selected by widow for her $150 worth $150.00
To amount realized on the following notes reported in inventory to wit:
$220.00 notes on H.D. Low $220.00
$97.08 note on Wm H. Lowe $106.78
$175.00 note on J.W. Thacker $175.00
$108.69 note on F.M. Carroll $108.69
To amount of the A.J. Tully & co liability reported in inventory (but on Voucher No 1) $479.93
To amount due from Laura E. Low as referred to in inventory $377.97 ½ & interest $31.17 in all $409.14
To amt Lumber sold C.C. Pippin $5.66
To net proceeds of cotton crop of 1857 (see account of sales herewith filed) $152.60
To account on R.F. Holmes $17.75
To account on W. & A. Bill $21.50
To amount of $12.80 note on T.B. & E.E. Low due 1st March 1860 $128.00 & interest to date $80.00 in all $1, 360.00
To present value of the $1280 note on T.B. & E.E. Low due 1st March 1861 discounting the same at the rate of 10 per cent for the 4 ½ months from now till falls due $1233.74
Total of debts except negro hire for 1860 $5467.06
Credits
By Voucher No 1 J.S. Pugh Aff.$111.18
By Voucher No 2 Paid N.G. Lowe $150.00
By Voucher No 3 Paid W.E. Easter $31.50
By Voucher No 4 Paid W.E. Easter $7.00
By Voucher No 5 Paid P.H. Roberts $55.00
By Voucher No 6 C.C. Pippin $72.72
By Voucher No 7 Paid Pugh & Ramsour $37.52
By Voucher No 8 Paid J.P. Duncan $10.00
By Voucher No 9 Paid Lefils & c $1.50
By Voucher No 10 Tax receipt $34.56
By Voucher No 11 Paid A.W. Files $1.25
By Voucher No 12 Paid Moore & co$19.52
By Voucher No 13 Paid A.G. Pippin $14.20
By Voucher No 14 Paid W.H. Lowe $55.00
By Voucher No 15 Paid J. Cole $25.00
By Voucher No 16 Paid C. Lees & co.$41.65
By Voucher No 17 J.L. Pugh $63.30
By Voucher No 18 Thompson $106.50
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By Voucher No 19		Hardee & co$95.10
By Voucher No 20 E.L. Lowe $1527.00
By Voucher No 21 A.W. Files , clk$10.85
By my commissions on say $10792.96 the aggregate of the above debts and appraised value of the Negroes say $300.00
Total of credits $2770.35
Recapitulation in Total of Debuts $5467.96
Total of credits $2770.35
Balance $2697.61
I state that Nancy G. Low the widow is entitled to one third part of the above balance as dower to wit the sum of $899.20 . Two of the negroes named in my inventory namely Chaney & George & another child of Chaney since born the property of said Nancy G. Low by virtue of the laws of Mississippi where she and John A. Low were married and became possessed of said negroes in right of said Nancy. And I shall deliver said negroes to said Nancy and account to his for the hire. I also have to state that one of the negroes died the past summer namely David and in the remaining four (4) said Nancey G. Low is entitled to one third for life as dower and also to one third of the land for life as dower the land consists of about 480 acres in Ashley County of which only about 18 acres is cleared. The remaining two thirds of the above balance to wit the sum of $1798.41 and said four (4) negroes and said Land property described and was distributed between Nancy L.J. Low and Wm. H. Low the children of said John A., decd but since his death but since his death said Nancey L.J. has also died a tender infant and I am advised her interest in the Estate decended and is distributable as follows, her part of the foregoing balance of $2770.35 being one third thereof or $899.20 is distributable to her mother said Nancy G. and her interest in the land and also in the Negroes ( she having died since the passage … taking effect of the act of the last legislature touching the descent of slaves) passes to said Wm. H. Low her brother of whom I am guardian and under the auction of the court I shall of said property according to this …n of the law.

I do not bring into this account the hire of the negroes and rent of land for 1860 but consider said land and negroes as being in my hands from the first of the year 1860 as guardian for my said ward Wm H. Low and as trustee for said Nancey G. to the extent of his right in the same as dowers and I hold myself accountable accordingly. All of which is submitted Oct 16th 1860.
H.D. Low, admr.
The foregoing is a true copy of the original now on file. The same was confirmed at the Oct Term 1860.
A.W. Files, Clk, J.P. Day, D.C.
Lowe , Willie – Apr 1868 – page 244
J.F. Ramsour as Guardian of Willie Lowe In this account Current Charges himself with balance as per a/c filed April 20th 1867 $500.62
To interest at 6 per cent from April 20th 1867$30.00
$530.62
CR by amounts paid out as per:
Voucher No 1 Paid Tiner Tax $7.20 $6.72 $12.00 $25.92
Voucher No 2 Paid Johnston & Hawkins fees $10.00
For my care & trouble two years $20.00
$55.92
Balance due $474.70
2 vouchers filed
A true copy of the original filed in my office on the 18th April 1868
Attest J.J. Curry Clerk Confirmed July 29th 1868
Low, Willie – [Jul 1871] – page 304
J.F. Ramsour as Guardian of Willie Lowe In this account Current Charges himself with balance as per a/c filed April 20th 1867 $500.62
To interest at 6 per cent from April 20th 1867$30.00
$530.62
CR by amounts paid out as per:
Voucher No 1 Paid Tiner Tax $7.20 $6.72 $12.00 $25.92
Voucher No 2 Paid Johnston & Hawkins fees $10.00
For my care & trouble two years $20.00
$55.92
Balance due $474.70
$530.62
J.F. Ransour Guardian of Willie Lowe charges himself with balance due on last act. $474.70
To amt received from sale of lands $342.00
To Int on $474.70 at 6% from April 18/68 to date $78.32
$895.02
And he claims credits as follows:
By amt of fee paid Johnston & Hawkins 		$42.81
Being 3/7 of $100.00 for procuring order of sale of lands in the Circuit Court for partition between E.L. Lowe and my ward.
Also he claims Commissions for care and trouble as follows:
On amt charged on principal and int on former act. say $530.62
On amt charged principal & Int on this act. $420.30
at 10% $95.09
less by amt paid Johnston & Hawkins$10.00
also less credits to me in former act $20.00
$30.00
$65.09
$895.02
$107.96
Bal due Ward $787.06
[no signature]
Lowe, W.H. – Jul 1872 – page 328
[This entry was crossed out]
J.F. Ramsour Guardian of W.H. Lowe. J.F. Ramsour states that in rendering his a/c as Guardian of W.H. Lowe in 1870 he over looked his settlement made in 1868, and in his settlement made in 1871, he overlooked his settlement made in 1870, and errors appear from those mistakes, he therefore asks the Court for permission to correct these errors by restating his a/c
beginning with balance as per a/c of 1868 $474.70
Int for 18th April/68 to Apr 18/72$113.92
To amt received from sale of land $342.00
To amt B.F. Lowe’s note for rent $194.07
$1124.69
And he claims credits as follows:
Amt of Vouchers 2,3, 4, 5 a/c 1870 $27.25
By Johnston & Hawkins fee allowed by circuit Court for division of lands $42.87
By commissions on $1004.00 @ 10 % $100.00
By commissions on $124.69 @ 5% $6.23
$106.23
Less amount allowed me heretofore $20.00
$86.23
Voucher 1 J.J. Curry $8.45
Voucher 2 Tax 1870 $6.96
Voucher 3 Tax 1871 $12.00
$183.76
Due Ward$940.93
I hereby certify that the foregoing settlement was filed in my office on the 9th day of April 1872, and that the same is a true copy of the original now on file in my office and was confirmed at the July term of the Probate Court July 22d 1872, recorded this 31st July 1872
J.J. Curry Clk, J.D. Thompson, D.C.
Lowe, W.H. – Dec 1872 – page 337
J.F. Ramsour Guardian of W.H. Lowe. J.F. Ramsour states that in rendering his a/c as Guardian of W.H. Lowe in 1870 he over looked his settlement made in 1868, and in his settlement made in 1871, he overlooked his settlement made in 1870, and errors appear from those mistakes, he therefore asks the Court for permission to correct these errors by restating his a/c
beginning with balance as per a/c of 1868 $474.70
Int for 18th April/68 to Apr 18/72$113.92
To amt received from sale of land $342.00
To amt B.F. Lowe’s note for rent $194.07
$1124.69
And he claims credits as follows:
Amt of Vouchers 2,3, 4, 5 a/c 1870 $27.25
By Johnston & Hawkins fee allowed by circuit Court for division of lands $42.87
By commissions on $1004.00 @ 10 % $100.00
By commissions on $124.69 @ 5% $6.23
$106.23
Less amount allowed me heretofore $20.00
$86.23
Voucher 1 J.J. Curry $8.45
Voucher 2 Tax 1870 $6.96
Voucher 3 Tax 1871 $12.00
$183.76
hereby certify that the foregoing settlement was filed in my office on the 9th day of April 1872, and that the same is a true copy of the original now on file in my office and was confirmed at the Oct term of the Probate Court Oct 1872, recorded this Dec 12th 1872
J.J. Curry Clk,
Lowe, W.H. – Jul 1876 – page 379
J.F. Ramsour as Guardian of W.H. Lowe charges himself in this Account Current amt as Account rendered April 10, 1875$947.92
And he claims Credits as follows:
By Voucher 1 Paid Thomson Clk $7.30
By voucher 2 Tax receipt $17.55
Commission 5 pr ct $1.24 $26.09
April 15, 1876 Leaving Balance due Ward $921.83
Voucher Printers fee $1.00
$920.83
Files April 1876 Confirmed at the July Term 1876, Recorded July 21, 1876
E.L. Thomson Clerk, By W.S. Lawson DC
Lowe, W.H. – Jan 1879 – page 398
W.H. Lowe , J.F. Ramsour Guardian
To balance due on last settlement $1025.90
By voucher 1 Tax Receipt 1876 $1.76
By voucher 2 Tax Receipt 1877 $2.32
By voucher 3 Printers fee $1.25
Bal due Ward $1020.57
$1025.90
Filed Oct 19th 1878 Recorded Jan 24th 1879
E.L. Thomson Clk, Jackson D.C.
Lundy, Byrd – Oct 1859 – page 21
B. Tiner admr B. Lundy a/c ct
To Benjamin Tiner admr Byrd Lundy
DR
To amount of Inventory filed August 7th AD 1858$575.85
Int @ ten per ct on same up to 15 Jul AD 1859$54.34
Amt of appraisement $11.50
Int at 10 per ct august 7/50 to July 15/59$1.03
$642.72
CR
By amt pd Jno Hill, JP per Voucher “A”		$2.00
Int on same @ ten pr ct from June 28 to July 15/59 $.11
By amt pd S.H. Moore, JP Voucher B $1.00
Int 10 pr ct from Feby 15 to July 15/59 $.05
By Amt pd William Moris Voucher C $20.00
Int 10 pr ct 1st to July 15/59 $1.08
$24.24
By amt pd Seth B. Turner & Rebecca Turner to defray expenses of said Alfred E. Lundy to Texas thence to Virginia defray amount expenses & c pr Voucher D $364.31
Int on same from Nov 24/57 to July 15/59 at ten per cent $59.69
By amt pd Lefil & Christian Voucher E for $14.50
A.E. Lundy m… a/c To Int @ ten pr ct from 1st Jany to 15 July/59 $78.00
$463.52
bal due Estate $179.20
The above is a true copy of the original now on file as confirmed at October Term 1859 Attest
A.W. Files clk
Lundy, Byrd – Oct 1860 – page 48
Benj. Tiner admr B. Lundy a/c ct
In the Ashley Probate Court to the Jany term thereof AD 1860
To the Honl Probate Court Benjamin Tiner as administrator of Byrd Lundy, decd reports to the Court that within the year last and since his settlement of July 1859 he has recd monies as follows to wit:
To amt dew said Est as per Settlement of July 25/59 $179.20
Int on same @ 10 pr ct for 1 year $17.92
$197.12
CR
By Have paid out nothing
Balance on hand one Hundred and Ninety Seven & 12/100 dollars. I am waiting the result of suit vs sd Estate in farm of Jno M. Moody has no action in the year past all of which is respectfully submitted.
B. Tiner By Hawkins & Bell, attys
The above and foregoing is a true copy of the original now on file as the same was confirmed at the October Term 1860. Attest A.W. Files, Clk
Lundy, Byrd – Jan 1866 – page 169
Est Byrd Lundy a/c ct
In the Ashley Probate Court. To January Term 1866.
Benj Tiner as administrator of Byrd Lundy, decd reports that since his last annual settlement he has come chargeable as follows viz:
To bal due on last settlement $197.12
To amt recd for desperate claims $10.30 $207.42
And he claims credits as follows viz:
By amt desperate claims sold which are charged to me in inventory $205.65
By amt acts not sold but offered for sale $3.20 $208.85
$1.43
This admr reports that since his last settlement the s... which was then pending against him as administrator has been divided in his f... having accounted for all effects of said Bird Lundy, decd and held all debts due from said Est to all persons whomsoever he asks that this may be recd as his final account Current with said Estate and himself and his securities discharged from further liability.
M.L. Hawkins, atty
Filed 20 Jany 1866, A.W. Files, Clk