The executrix’s final account (the “general settlement”) for the estate of Charles Roach Senior, who died in early 1821. It lists the debts Polly Roach paid out of the estate, all entered on November 16, 1822, and sets them against what the estate took in from the sale of April 1821 and from notes and accounts. A balance of $330.29 was left in the estate. The paper is a copy of the return made to the county court at its May Term 1823.
Account of the estate of Charles Roach, deceased, with Polly Roach, executrix (general settlement) – 1822–1823
Transcription notes: spelling, capitalization and punctuation follow the original. Words in [square brackets] are editorial notes; [?] marks an uncertain reading and [illegible] marks words that could not be read.
Dr. The Estate of Charles Roach Decd. in account current with Mary [?] Roach Extx. Cr.
[Debits:]
date 1822 Novr. 16th
No. 1 Paid Osborn Clark per Note – $52 17
No. 2 Paid Andrew C. Sanford per rect. [receipt] – 24 82
No. 3 pd. Isaac Mills per Note – 20 —
No. 4 pd. John B. Dawson per Note – 15 02
No. 5 pd. Samuel Street per Note – 6 9[?]
No. 6 pd. Samuel Street per receipt – [no separate amount can be matched to this line; see notes]
No. 7 pd. Moses Nelson per a/c – 3 36
No. 8 pd. John B. Dawson per a/c – 4 —
No. 9 pd. Hardy Whitford per a/c – 7 65
No. 10 pd. Jacob Gooding [?] per a/c – 2 67½
No. 11 pd. Wm. Blackledge per a/c – 22 90
No. 12 pd. Wm. Blackledge per a/c – 18 80
No. 13 pd. Wm. Handcock per a/c – 1 60
No. 14 pd. Wm. Handcock per Note – 2 80
No. 15 pd. David Chapman per Note – 39 95
No. 16 pd. David Chapman per a/c – 1 60
No. 17 pd. Osborn Clark per Note – 18 35
No. 18 pd. Moses Nelson per Receipt – 4 —
No. 19 pd. Wm. Handcock per Receipt – 11 94
No. 20 pd. Hardy – 76 —
No. 21 pd. Salmon [?] Hall per a/c – 4 05
No. 22 pd. James Bright per a/c – 10 —
No. 23 pd. Wallace Moore per a/c – 7 —
[No. 24 pd. Thomas Hardy per – 7 – struck out]
No. 24 pd. Jasper Woolard per a/c – 9 —
[Subtotal] $366 58
Thomas Hardy’s Note desperate – $18 [?]
James Anderson’s a/c do – $23 50 [corrected; the column reads] 73 —
James Holloway’s a/c do – 2 40
$441 98
Commissions on $793.96 at 5 per cent – 39 69
$481 67
[Credits:]
By Amount of Sales – $613 90
By Amount of Notes – 127 50
By Amount of a/cts – 70 56
$811 96
481 67
Balance due the Estate – $330 29
[Back:]
A copy of the return of the general settlement of Charles Roach Decd. April 12th 1823 May Term 1823
[Separate cover sheet, catalogued by ECU as its own item (35973):]
An acct. of Money paid for the Estate of Chas. Roach Decd. by Mary Roach Extx. 182[1 or 8] [?]
About the original
The executrix’s first name in the heading is hard to read but appears to be “Mary,” and the separate cover sheet clearly calls her “Mary Roach Extx.” The inventory and sale call her Polly Roach. Polly was a common nickname for Mary, so these are almost certainly the same woman.
The cover sheet, which ECU catalogued separately, is included here because it may have been the wrapper for this account of money paid. Its year ends in a looped figure that looks like the “1” in the 1821 docket on the inventory, but it could also be read as 1828.
“Desperate” debts were ones judged uncollectable. Thomas Hardy’s note, James Anderson’s account and James Holloway’s account had all been listed as doubtful in the 1821 inventory. The figures beside Hardy’s and Anderson’s names were reworked on the paper and are hard to follow; the total carried out is $73.
Moses Nelson appears twice among those paid: $3.36 on an account and $4 by receipt. The lines of writing slope downward across the page, so in the first dozen entries it is not always clear which amount belongs to which line; the amounts given for Nos. 5 through 9 are the best match. Only 23 amounts are written for the 24 entries, and the listed amounts add up to about $2 less than the subtotal of $366.58, so one figure (possibly No. 5 or No. 6) has probably been misread or is missing. The given name read as “Salmon” Hall and the surname read as “Gooding” are uncertain.
The executrix’s commission was 5 percent of $793.96.
Source: Account of the estate of Charles Roach, deceased, with Polly Roach, executrix (general settlement). Roach Family Papers (#346), East Carolina Manuscript Collection, J. Y. Joyner Library, East Carolina University, Greenville, NC, Box 1, Folder b (Inventories, Wills, and Estates, 1783–1868). Collection guide. Digitized folder: ECU Digital Collections, 0346-b1-fb.
Images courtesy of East Carolina Manuscript Collection, J. Y. Joyner Library, East Carolina University. View in ECU Digital Collections: 35972, 35973.
Part of the Roach Family Papers collection on East Carolina Roots.
