Estate Settlement Cornelius and Barbary Acord
Roane County, Tennessee, Estate Book "D" 2 September 1842

State of Tennessee
Roane County

Be it remembered that on this the second day of September 1842 personally appeared before me Austin Gruno clerk of the county court of Roane County, William C. McKamy administrator of the estates of Cornelius and Barbary Acord and made settlement of said Estates as follows to wit:

From the inventory returned at the November Term of County Court 1840 said administrator is chargeable with this amount:

Of sales of property and [?] $52.34-1/2
and this amount case received $203.25
making the amount in good funds $265.59-1/2

And said administrator reported in said inventory the following notes which came to his hand belonging to the said estate to wit:

One on Reuben Lewis of Alabama for $51.00 due 15th December 1835 not good and which is not collected and also bad debt.

One on William Rector and C. W. Rector and Jon Kindrick for $30.00 which is not collected.

One note on John Smith and Agnes Gillam for $15.00 not good.

The amount brought over which is chargeable with after deducting the notes reported as bad - $265.59-1/2 and said administrator produced and filed the following vouchers to wit:

No. 1 Note lifted from Catherine Acord and executed by Cornelius Acord dec. principal and interest $31.75-1/2.
No. 2 Cornelius Acord Jr. proven account [?] $7.00
No. 3 L. Washams[?] proven account for coffee $5.00
No. 4 William J. Owings proven acount for coffee $3.00
No. 5 A.L. Grimes clerk for letters of receipts $2.00
No. 6 A.L. Grimes clerk for recording inventory $0.75
No. 7 to A.L. Grimes for settlement and recording allowed to administrator for his services $10.00.

Total amount of vouchers $61.00.
When subtracted  from assets leaves the sum $204.59 in the hands of the administrator belonging to the heirs of said estate after paying the debts against the same besides the notes not collected as reported in the inventory which is to be divided among the heirs agreeable to the said administrators information as he said. And said administrator reported that he had sundry receipts from part of the heirs for money paid them out of the above sum all of which is respectfully submitted to the Court.

Austin L. Grimes, Clerk