George Washington Papers

IV-A. General Account of the Estate, c.November 1761

IV-A

General Account of the Estate, 1758–1759

[c.November 1761]

The Estate of Daniel Parke Custis Esqr. deceased

Dr
Currt Mony Sterling
£ s. d. £ s. d.
To Joseph Valentine the Estates Steward for Sundry’s paid by him on the Estates Account and allowed him upon his Settlement Vizt
Overseers & Servants—his own Wages £160—Henry Richardsons share of Corn £5.9—Charles Whitlock’s £1.1.3 Henry Richardsons share of Tobo £1.15 John Roan’s £1.5 and £28.5.7½ Dite [Epaphroditus] Howle’s share of Corn & Tobo £41.1 Lewis Smiths £17.6.6  Roger Tandys Wages £38.12.6 William Jacksons £12.10 John Valentine £12.10 Benja. Piggots £8 [James] Bigges Ferriage over the bay £1.10 Valentines Ferriage in 1758 £1.5 and in 1759 £1.15 332. 5.10 1/2
Levies & Taxes both years in York £65.13.11 New Kent £76.1.7¾ James City £1.4.1 Hanover £7.18.4 King William £17.9.7 168. 7. 6 3/4
QuitRents both years1 7. 5.    &   30.     
Negroes Expences Rice, Sugar Rum, Shoe thread Oil and Shoemakers Tools £2.11.6 Doctr [James] Carters acct £27.8.9 the midwife 15/ 30.15. 3
Tobacco—Inspection 15 hhds 1758. £3.15. 95 hhds 1759 £23.15. bringing 3 hhds over the Bay £1.2.6. Nails 6/ 28.18. 6
Law Charges for a Writ by Finney 1/3 & Atts. Fees Armistead2 7/6 8. 9
Plantation Expences for Leading Lines, Sheep Sheers, horse Collars, Cart Saddles Tobacco knives, and a padlock £1.4.6. Rum & Meat for Reapings £2.14. Mending Sein 20s. A trenail head 15s. trimming the Flats £1.18.6 Mending a watch 15s. Expences at the Sale of the Goods £2.16.9 underpinning the Dairy 2⟨3⟩s. carrying Timber to the Eastern Shore £2.0.0 bringing Sheep from thence £1.11.3 15.18. 0
Accounts—paid to Tarpley and Knox3 £4.19.9 W⟨illegible⟩ Langston £1.13.9 George Heath[,] Taylor[,] £5.6.5. Thomas Pate £2.8.[0½] 14. 7.11 1/2
To George Washington for Sun⟨dry illegible⟩ to Littleton Eyre for Freight of 615 Bush⟨ls illegible of⟩ Wheat 6. 4. 7 1/2
James Hunter for Freight & Charg⟨es illegible⟩ Shipd in the Fair Ameri[ca]n4 7.10.  
John Mercer for the Balle of his Ac⟨illegible⟩ his Bond for £100 for which the Estate has Credit ⟨illegible 183. 5.5
Peyton Randolph Esqr. for the Balle ⟨illegible 19.14.  
Revd David Mossum for the Balle ⟨illegible 20. 3. 1
Naval officer for a Certificate of ⟨illegible 6. 3
To James Gildart Esqr. for the Balle of ⟨illegible 17⟩596 23. 9.11 1/2
To Hanbury Esqr. & Co. for the Balle ⟨illegible⟩ 17597 11.13. 6
To Ditto for a Bill p⟨ayab⟩le to Thos More ⟨illegible⟩ Interest8 250.     
[To Ditto] for Insu⟨rance on⟩ 20 hhds Tobo ⟨illegible9 22. 2. 6
To Robt Cary Esqr. & Co. for Insurance by the ⟨illegible10 100.19. 6
£ 835. 6. 1 1/4  £ 438. 5. 5 1/2 
To John Parke Custis for one third of the Balle of this Account11 92. 6. 9 5/12  & 563. 4. 0 11/12
To Martha Parke Custis for another third part thereof 92. 6. 9 5/12  & 563. 4. 0 11/12
To George Washington & Martha his Wife for the other third 92. 6. 9 5/12  & 563. 4. 0 11/12
£1112. 6. 5 1/2   & 2127.17. 8 1/4 
Contra Cr. Currt Mony Sterling
1758 and 1759 £ s. d. £ s. d.
By Joseph Valentine for Sundrys he accounted for as disposed of for the ⟨Estates⟩ Acct Vizt
Corn 790½ Barrls £408. 9.7
Wheat 752½ Bushls 170. 1.3
Pork 20021 lb. 172.11.1
Butter 332 lb. 16.12. 
Beef 669 lb. & a bar[re]n Cow & Veal 11. 5.7 1/2
Pease 87½ bushls 8.14.6
Fodder 1.    
Pasturage of Horses in the Marsh 3. 7.6
Balle of [James]
Bigges the Eastn
Shore Oversr Acct   11.19.5     804.  .11 1/2
Cash Recd by him of John Blair Esqr. for Interest 30.12   
William Hallop for his note of hand & ⟨illegible⟩hing 7. 8.  
Phillip Johnson 1.  .  
By George Washington for Sundrys recd by him Vizt from Littleton Eyre for 900 Bushels of Corn 90.  .  
John Mercer for Interest 183. 5.13  
Abner Clopton for his Note of hand14 3. 0. 4
By ditto for 567 Bushels of Oats @ 10d. 23.12. 6
By James Gildart Esqr. for 1 hhd Tobacco by the Everton15 8. 4.1 1/4
By Hanbury & Co. for 17 hhds Tobacco Insurd upon the Ann16 251. 8.8
[ditto] for Goods in the Supply taken retaken & sold at Bristol for17 5. 8.7
By Robt Cary Esqr. & Co. for the Balle of their Acct Currt dated Augt 22 175918 987. 4.2
[ditto] for the proceeds of 15 hhds Tobo by the Fair American19 267.15. 
ditto for 50 hhds Tobo ⟨shipped⟩ upon the Cary, [Henry] Talman20 577.17.2
£1112. 6. 5 1/2  2127.17.8 1/4

Note. there is in the hands of—Master ⟨illegible hhds of⟩ Tobo shipd by the Deliverance21—Russia Mercht22—Gildart ⟨illegible⟩ not yet Accounted for which in or⟨der to illegible⟩ carried to the Account of Jno. Parke Custis ⟨illegible⟩ and George Washington and ⟨Martha⟩ his Wife one third each.

AD, ViLxW: Washington’s Account Book.

This account updates the general estate account of 1759 (doc. III-B), mainly with proceeds from tobacco shipments not reported in time for inclusion in the earlier account. One-third of the proceeds accounted for was credited each to John Parke Custis and his sister Martha Parke Custis in the accompanying accounts (docs. IV-B and IV-C), and presumably a third was credited to the dower account in a missing account book. This updated estate account must have been attached to doc. IV as a part of the commissioners’ report to the General Court. For a record of the expenditures and income from October 1759 to April 1761 on the Custis lands assigned to John Parke Custis, see his individual account 1759–61 printed as doc. IV-B. In the left margin at the beginning of this account GW has written “for 1758 and 1759 Being intermixed in the Stewards Book.”

1The payment of £7.5 current money and £30 sterling would have covered the quitrents on 17,779 acres. See doc. III-B, nn.5 and 13.

2This may be John Armistead or his son William, both of New Kent County.

3Tarpley and Knox operated a store in Williamsburg.

4See GW to Robert Cary & Co., 2 July, 20 Sept. 1759. GW on 5 Dec. 1759 paid James Hunter £7.10.3 on behalf of the estate for “Freight & Charges” on 15 hogsheads of tobacco shipped in the Fair American (Ledger A description begins Manuscript Ledger Book 1, 1750-72, in George Washington Papers, Library of Congress. description ends , 57).

5This may be a transaction in which Mercer’s loan of £100 was repaid (see doc. III-B, n.15) in the settlement of his legal fees.

6James Gildart’s account current in 1759 showed £23.9.11¾ sterling owed by the Custis estate on 30 Aug. 1759. See GW to Gildart, 12 June 1759, n.1.

7The Hanburys’ account current with the Custis estate dated 1 Sept. 1759 shows a balance due from the estate of £11.13.6 See GW to Capel & Osgood Hanbury, 12 June 1759, n.7.

9The 20 hogsheads of tobacco were shipped in the Deliverance. See GW to Capel & Osgood Hanbury, 25 Nov. 1759.

10This was the insurance for 50 hogsheads of tobacco shipped in the Cary in November 1759 (GW to Cary, 25, 30 Nov. 1759).

11The liabilities incurred by the estate during the accounting period came to £835.6.1¼ current money and £438.5.5½ sterling set against an income of £1,112.6.5½ current money and £2,127.17.8¼ sterling, leaving a balance of £277.0.4¼ current and £1,689.12.2¾ sterling. The income on paper assets is not accounted for here (see Editorial Note, 20 April 1759–5 Nov. 1761).

13See note 5, and doc. III-B, n.29.

15For GW’s dealings with Gildart, see his letters to James Gildart dated 12 June and 20 Sept. 1759, and notes.

16For the capture of the Anna, see GW to Capel & Osgood Hanbury, 12 June 1759, n.4.

17For the goods in the Supply retaken and sold at Bristol, see GW to Capel & Osgood Hanbury, 10 Aug. 1760, n.2.

18See Ledger A description begins Manuscript Ledger Book 1, 1750-72, in George Washington Papers, Library of Congress. description ends , 67.

19For GW’s description of his shipment of 15 hogsheads of tobacco in the Fair American, see GW to Robert Cary & Co., 20 Sept. 1759.

20See note 10.

21See note 9.

22GW shipped tobacco to Robert Cary & Co. in the Russia Merchant in 1760. See GW to Robert Cary & Co., 28 April 1760.

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