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 ⟨illegible⟩9 | 22. 2. 6 | |
| To Robt Cary Esqr. & Co. for Insurance by the ⟨illegible⟩10 | 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.”
1. The 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.
2. This may be John Armistead or his son William, both of New Kent County.
3. Tarpley and Knox operated a store in Williamsburg.
4. See 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 (, folio 57).
5. This 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.
6. James 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.
7. The 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.
9. The 20 hogsheads of tobacco were shipped in the Deliverance. See GW to Capel & Osgood Hanbury, 25 Nov. 1759.
10. This was the insurance for 50 hogsheads of tobacco shipped in the Cary in November 1759 (GW to Cary, 25, 30 Nov. 1759).
11. The 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).
12. See doc. III-B, n.13.
13. See note 5, and doc. III-B, n.29.
14. See doc. III-B, n.19.
15. For GW’s dealings with Gildart, see his letters to James Gildart dated 12 June and 20 Sept. 1759, and notes.
16. For the capture of the Anna, see GW to Capel & Osgood Hanbury, 12 June 1759, n.4.
17. For the goods in the Supply retaken and sold at Bristol, see GW to Capel & Osgood Hanbury, 10 Aug. 1760, n.2.
19. For GW’s description of his shipment of 15 hogsheads of tobacco in the Fair American, see GW to Robert Cary & Co., 20 Sept. 1759.
22. GW shipped tobacco to Robert Cary & Co. in the Russia Merchant in 1760. See GW to Robert Cary & Co., 28 April 1760.