1859 - 1861 Succession of David B. Briggs, Decd., Union Parish Louisiana Submitted for the Union Parish Louisiana USGenWeb Archives by Shawn Martin, 5/2005 ************************************************ Copyright. All rights reserved. http://usgwarchives.net/copyright.htm http://usgwarchives.net/la/lafiles.htm ************************************************ ================================================================================= 1859 - 1861 Succession of David B. Briggs, Decd., Union Parish Louisiana Union Parish Louisiana Succession Book E, pp. 517 - 537 ================================================================================== To the Honorable the Judge of the 12th Judicial District Court in and for the Parish of Union and State of Louisiana. The petition of Charles E. Johnston, a resident of your said Parish and State, respectfully represents unto your honor that on or about the 3rd day of February AD 1859, David B. Briggs died at his residence at Alabama Landing in the aforesaid Parish and State, and that by his last will and testament he bequeathed his property to his wife, Mary E. Briggs. That at her request your petitioner filed on the 15th day of March AD 1859 a petition praying to be appointed Executor of said will made by the said Briggs, deceased. That on the 11th and 12th day of March AD 1859, Wm. C. Smith, Parish Recorder and Ex Officio Notary Public made an Inventory of the property of said Estate that is that part of the property belonging to the firm of D. B. Briggs & co. and that the said property was inventoried and appraised at Ten Thousand Two hundred and Seventeen dollars and ninety three cents subject to a deduction one hundred and fifty seven dollars and twenty five cents as will more fully appear by the note at the foot of the Inventory made on the 11th and 12th of March AD 1859 which amount being subtracted leaves Ten thousand and sixty dollars and sixty three cents, the amount of property received on the said Inventory. Petitioner further represents that on the 24th, 25th and 26th of March 1859 an inventory of the property belonging to D. B. Briggs and Co. which was inventoried and appraised at Eight thousand four hundred and seventy nine dollars and twenty six cents for the correctness of which see inventories No. 1 and No. 2. The whole amount of property received then on the two inventories was Eighteen Thousand five hundred and Thirty nine dollars and ninety four cents. On the 28th day of march AD 1859, petitioner after giving bond and qualifying as the Law requires was duly appointed by your honorable court Provisional Administrator of the Estate and succession of David B. Briggs, deceased and that he continued to discharge the duties whereby infused upon him as a good administrator that to advance the interest of the Estate your petitioner is requiring to receive freight on store at the warehouse at Alabama Landing, which landing belonged to and was part of the said Estate as will be seen by the Inventory and to meet certain freight bills necessity required him to borrow of Messers. Cutrer Harrison and Co. of New Orleans a small amount of money as will be seen by the accounts current of the Cutrer Harrison & Co. marked “HH” and “JJ”. The circumstances required him to borrow the above and petitioners interest as a partition in the firm of Briggs and Co. made it his duty to protect his now interest therein. He also sold off a portion of the goods belonging to the firm of Briggs and Co. and with profit to the Estate as the inventory will at one established (see inventory marked “No. 21.”) Petitioner further alleges that on the 23rd day of August AD 1859 Oliver H. Overstreet, who had been appointed and qualified as Administrator of the said Estate came forward when your petitioner delivered into the hand of the said Overstreet the property belonging to the Estate of Briggs as it had been received on the inv4entory except the notes, accounts, freight bills that had accrued subsequent to the first Inventories. This will more fully appear by Overstreet’s receipts which are owing the papers of the Estate and marked “AA” and “BB.” It will be seen by these receipts that petitioner delivered to Overstreet property on the first Inventories and which had not been charged to the amount of Nine thousand three hundred and ninety six dollars and nineteen cents ($9396.19) which was delivered to him by petitioner as it had been received on the first Inventories. Petitioner further represents that by an inventory made the 27th, 29th and 30th of August AD 1859 by William C. Smith, Parish Recorder and Ex Officio Notary Public, the property belonging to the Estate over and above the amount mentioned in Overstreet’s receipt including the notes, accounts and all the property of the Estate was appraised to Eleven thousand six hundred and seventy nine dollars and fifty six cents ($11,679.56) which was delivered into the hands of Oliver H. Overstreet as administrator making the whole amount delivered to Overstreet Twenty two thousand two hundred and twenty eight dollars and ten cents ($22,228.10) proving beyond question that the business of the Estate had been skillfully and judicially managed while under the control and supervision of petitioner. That during a little more than five months the time petitioner had the Estate in hand its value was increased from Eighteen thousand five hundred and thirty nine dollars and ninety four cents to Twenty Two thousand two hundred and twenty eight dollars and ten cents making the property of the Estate worth Three thousand six hundred and eighty eight dollars and sixteen cents more than when taken in hand by your petitioner. Besides debts paid of the amount of Three thousand two hundred and thirty three dollars, certainly by so great an improvement in amount could only have been arrived at through the most prudent and judicious administration. Petitioner prays attention to the amounts he remitted to the City in payment of Briggs & Co.’s indebtedness as shown by the accounts current of Cutrer Harrison & Co. and especially prays the Court to allow the claims which are yet unpaid to wit those of Recorder, Clerk, Attorney and his own as provisional Administrator. Petitioner further prays that the account annexed hereto may be filed and advertised as the law directs in such cases, that his bind be cancelled and that the heirs and parties interested may be notified and after the necessary legal delays that the same may be homolgated according to law. That the same may be homolgated according to law. Petitioner also avers that he is the partner of the decedent and is justly and legally entitled to one half of the property belonging to the Estate of Briggs and Co. with the improvement by him made during the time he acted as Provisional Administrator and the interest therein since he has been delivered of its care. This however he claims by another form of action and does not include it in this account. Finally Petitioner prays for general relief in the premises &c. F. G. Hargis Attorney for Petitioner Charles E. Johnston Pro. Adm. Of the Estate of Briggs charges the Estate as follows: Amount delivered to Overstreet as it had been received in a former Inventory. See Voucher “A” Receipt “AA” $9217.68 Also same voucher, Receipt “BB” 178.51 He further charges for supplies of provision to the Home see “GG” 147.55 To amounts and Ballance on Freight bills since 1st Inventory, See Invty. No. 2 1157.04 To goods and wares of Briggs & Co. firm. See Invty. Of price No. 2 1931.40 For accounts before first Inventory. See Inventory No. 2 6254.47 Accounts since 1st Inventory, all of which delivered to Overstreet 2356.65 He also charges for the remittances made to Cutrer [sic] Harrison & Co. of New Orleans as shown by their accounts current marked “HH” No. 1 & No. 2. For all the credits in same accounts current subsequent to the 2nd day of March AD 1859 which amount in all to 3233.04 Advertise final account 5.00 Dr. Traylor’s acct. “JJ” _____6.00 $24487.54 Provisional Adm. Also claims credit for ten dollars clerks fees 10.00 For attorney fees in attending the business and filing acct. “KK” No. 2 125.00 Administrator’s commission ___401.62 $ 536.62 C. E. Johnston Prov. Administrator charges himself with the amounts of property received in the given lines 1st Inventory of the property of D. B. Briggs 10217.93 Invty. Of Briggs & Co. property 8479.26 Succession of David B. Briggs, Deceased, Final Account of Chas. E. Johnston, Provisional Administrator and Opposition and Homolgate Same 12th Judicial District court, Parish of Union, State of Louisiana The Petition of Oliver H. Overstreet, Administrator of the said David B. Briggs, Decd. and a resident of the Parish and State aforesaid, respectfully begs to represent unto the Honorable Judge of the said court presiding in and for the Parish and State above named. That the said David B. Briggs, decd., late a resident of your said parish and State died at his residence therein about the beginning of February 1859 leaving a considerable Estate composed of real and personal property, rights and credits amounting as shown by the inventory of March 1859 filed March 16th and 29th of that year to eighteen thousand six hundred and ninety seven and 19/100 Dollars. That Charles E. Johnston of the same residence applied for and obtained the Provisional Administration of the said Succession in the month of March 1859. That his immediately as Pro. Admr. formally took charge of the said Estate of which he had been in virtual possession in fact since Briggs deceased. That the said Estate amounted to much more than was shown by the said Inventory. Considerable amounts of property belonging to the Estate not having been inventoried. Petitioner sets forth that on the 12th day of April following the said Johnston’s appraisements, he your petitioner having the legal right to administer the succession as father and legal Guardian of a legal heir thereto filed an application in your Honorable court asking to be appointed Administrator. To which application on opposition was filed by Mary E. Briggs in on the 19th of the same month. Which opposition together with one growing out of a prayer filed by the same Johnston in your Honorable Court on the 30th of March 1859 asking the Admr. of a portion of the succession property on the grounds of an alleged partitionship between the deceased and himself was decided by your Honorable Court at the April Term 1859 in favor of your Petitioner. Petitioner further represents that the said parties in opposition took a Suspensive [sic] appeal from the said decision or decree of appointment to the Honorable Supreme Court which appeal was evidently for delay from steps were ever taken to prosecute it. Petitioner further represents that after his appointment had become final he endeavored to cause the said Charles E. Johnston, Pro. Admr., to account of his administrator and turn over the property of the said Succession in which efforts he originally failed until he had obtained from your Honorable Court an order requiring the said Johnston to render an account of his doings as Pro. Admr. of said Estate or in default to suffer in permanent until he should comply when to evade incarceration he on the 11th day of may 1860 issued unto your Honorable Court an account of his Administration. Your petitioner by leave to oppose the said account in each and all its parts, as unjust, incorrect and illegal. Petitioner denies every allegation and averment therein contained except such as are herein specially admitted. He denies the correctness and opposes every item thereof both charges and credits and demands strict legal proof of them. He specially opposes the 1st Item as unjust and incorrect because it gives to the said Johnston a credit of Nine Thousand Two hundred and Seventeen and 68/100 dollars ($9217.68) for amounts alleged to Petitioner on Inventory marked as Voucher “A” when some of the accounts making up that amount have been collected by the said Johnston and he claims to return the accounts in full as he received them without returning or accounting for the money collected on them. The 3rd Item of said act giving to Pro. Adm. In credit of $147.55 for supplies of provisions to the House. Petitioner specially objects to an opposes because the Pro. Admr. had no authority to purchase that amount of supplies. They not being needed by the Estate. Petitioner alleges that the said supplies were not received by the Estate, that they were not purchased for it, no used by it or for its benefit. This Item marked “GG” Petitioner requires strict proof of an prays that the whole or such part of it as may be forced unjust may be stricken out as a credit. Petitioner begs to oppose the Item of Eleven hundred and fifty seven 04/100 dollars ($1157.04) claims as a credit for balances on Freight bills since 1st Inventory reference to Inventory No. 2 on the grounds of its being totally incorrect and unjust. 1st because the Pro. Admr. had no right to make the accounts composing the Items, and because some of them are incorrect & fictitious, 3rd because those that are genuine were made by paying to the Steamboats money belonging to the Estate (with which he does not charge himself) and adding thereto 25 per cent. Petitioner thinks that the Pro. Admr. had no right in the first place to make these acts, and that he is not entitled to a credit for them, when he has not charged himself with the money paid out on them. Petitioner opposes the 6th Item giving to Pro. Admr. a credit of ($6254.47) six thousand two hundred and fifty four and 47/100 dollars for accounts before 1st Inventory up to 2nd Inventory because the said Johnston received money on same of them and collected the whole of others, and yet returns the same acts within delivering the money received on them. He also opposes the credit of Two thousand three hundred and fifty six & 65/100 dollars ($2356.65) as incorrect and illegal. 1st because Johnston the Pro. Admr. had no right to sell the property and goods of the Estate, 2nd because some of the accounts are unjust and fictitious and others on insolvent persons. He specially opposes the Item of Three Thousand two hundred and thirty three & 04/100 dollars ($3233.94) claimed as a credit for pretended remittance to the House of Cutrer Harrison & Co. in New Orleans. Petitioner devises that the said Johnston ever made those payments or remittances. He denies that Johnston every sent any money at all in his Admr. capacity to the said House in New Orleans. Petitioner alleges that if the said Johnston did send the said money to New Orleans which he specially denies that it was money or property belonging to the Estate with which the said Johnston no where charges himself. Consequently if he had sent it, he would not be entitled to a credit first. Petitioner alleges in regard to this Item, that it is the proceeds of Cotton belonging to the Estate that was in the hands of the gentlemen as Cotton factors in New Orleans at the time of Briggs death. That they Messers. Curter Harrison & Co. and the said cotton in the usual course of business, after Briggs death and placed the proceeds of the same to his credit. That the proceeds of that Cotton for which Johnston claims credit is yet in the hands of Messres. Cutrer Harrison & Co. and that he, Johnston, never had charge of it. Petitioner prays that this Item be stricken from the credits or else that it be added to the charges. Petitioner further avers that the cotton spoken of above was in the hands of Cutrer Harrison & Co. at the time of making the Inventory and was not included therein. Petitioner begs to oppose the credit of $125.00 Attorney’s fees for filing acts and demands proof of its correctness. He alleges that to be too much and prays that the credit may be reduced to $50.00. Petitioner also opposes that credit of Four hundred and one and 60/100 Dollars commissions on the grounds of being unjust. He alleges that the said Johnson Pro. Adm. Did not administer the property of the Succession in a manner to entitle him to that amount of commissions. He begs that this Item may be stricken out of the act. He demands strict legal proof. Lastly Petitioner begs to oppose the item of charges as incorrect and illegal Johnston the Pro Adm. charges himself in this item with $185.39 that amount having been shown to be in the succession by the recorder’s Inventory of March 1859. Petitioner opposes this Item because it is too small because the Pro Adm. does not charge himself with all the property belonging to the Estate received by him. Petitioner alleges that besides the $185.39 eighteen Thousand five hundred and thirty nine dollars received by the said Johnston Pro Adm. As per Inventory. He received and collected the following amounts of money belonging to the Succession with which he should have charged himself in his account to wit: Item William Day $75.00 Item William Day 195.13 Item James Moore 241.66 Item Lorenzo Morris 43.35 Item Dr. Jno. Traylor 1.00 Item James W. Thomas 20.21 Item J. W. Walker 23.44 Item Isaac Gillian (page 36) 121.15 Item E. B. Gillian 7.75 Item Jared Robinson 331.31 Item W. roan 7.00 Item James Edwards 107.22 Item Wyatt Brannon 153.73 Item W. Plummer 64.33 Item Isaac Cole 5.52 Pro. Admr. rec’d from Elias George 110.00 Pro. Admr. rec’d from Benjamin Day 45.11 Pro. Admr. rec’d from Chas. Absent 8.25 Pro. Admr. rec’d from Chas. Absent 53.32 Pro. Admr. rec’d from J. W. Smith 85.00 Pro. Admr. rec’d from James Millham 100.00 Pro. Admr. rec’d from R. K. Love 440.82 Pro. Admr. rec’d from J. R. Manning 4.60 Pro. Admr. rec’d from Jno. Marsh 217.20 Pro. Admr. rec’d from W. Pillgreen 102.35 Pro. Admr. rec’d from Leroy Bass 10.30 Pro. Admr. rec’d from Toddy Robinson 66.25 Pro. Admr. rec’d from M. A. Holmes 1.60 Pro. Admr. rec’d from Jeremiah Roan 15.00 Pro. Admr. rec’d from T. J. Stewart 2.50 Pro. Admr. rec’d from G. W. Stripling 51.67 Pro. Admr. rec’d from Jas. Gibson 5.20 Pro. Admr. rec’d from A. B. Brozier 22.70 Pro. Admr. rec’d from R. F. Williamson 25.00 Pro. Admr. rec’d from Andrew Goutett 43.72 Pro. Admr. rec’d from W. C. Andrews 8.38 Pro. Admr. rec’d from Jno. Deshazo 14.25 Pro. Admr. rec’d from M. W. Goldsby 26.76 Pro. Admr. rec’d from W. E. Ross 53.30 Pro. Admr. rec’d from James Hollaway 3.85 Pro. Admr. rec’d from [blank] Lowe 30.00 Pro. Admr. rec’d from Will Grant 4.35 Pro. Admr. rec’d from J. B. Ekles 1.20 Pro. Admr. rec’d from Jno. Crow 1.60 Pro. Admr. rec’d from W. C. Masterson 5.25 Pro. Admr. rec’d from J. R. Stephenson 30.00 Pro. Admr. rec’d from Robt. Matthews 115.50 Pro. Admr. rec’d from C. D. [blank] 317.67 Pro. Admr. rec’d from W. J. Winsure 25.28 Pro. Admr. rec’d from W. Henry 4.50 Pro. Admr. rec’d from C. J. Kenney 107.63 Pro. Admr. rec’d from Dudley Gresham 1.50 Pro. Admr. rec’d from T. M. McFadin 2.24 Pro. Admr. rec’d from T. M. McFadin 3.95 Pro. Admr. rec’d from W. W. Wasson 13.52 Pro. Admr. rec’d from Peyton Roan 10.00 Pro. Admr. rec’d from W. J. Carmmack 5.50 Pro. Admr. rec’d from S. B. Thomas 29.55 Pro. Admr. rec’d from Moses Packer 11.33 Pro. Admr. rec’d from H. K. Pearce 15.68 Pro. Admr. rec’d from Joseph Brown 5.00 Pro. Admr. rec’d from B. F. George 24.20 Pro. Admr. rec’d from W. R. Johnston 1.44 Pro. Admr. rec’d from R. Fushing ____.65 $3636.99 Making a total of money received from these persons of Three Thousand Six Hundred and Thirty Six and 99/100 dollars all of which was collected and received by the said Johnston from persons owing the Estate on notes, accounts and other evidence of indebtedness held by the succession against them, after the Inventory. Petitioner further alleges the said Johnston received for the Estate from James C. Long four Bales of Cotton worth Two hundred dollars which he fails to account for. He further alleges that after Briggs death and prior to the Inventory, the said Johnston rec’d from James Holland (page 7) $4.43 Johnston rec’d from C. J. McKinney 13.45 Johnston rec’d from M. W. Goldsby 7.00 Johnston rec’d from Jas. Thomas (page 112) 8.30 Johnston rec’d from Isaac Gillian (page 107) 18.58 Johnston rec’d from Wyatt Bennan (page 113) 3.45 Johnston rec’d from James Gibson (page 114) .50 Johnston rec’d from Lorenzo Morris (page 116) ___7.50 Making in all the sum of $63.71 Sixty three and 71/100 dollars which he totally neglects to account for. Petitioner also alleges that said Charles E. Johnston, Pro. Admr. received for the Estate of David B. Briggs from various other sources during the time the Estate was under his management other monies belonging to the Estate to the amount of Seven Thousand Eight Hundred and Thirty and 20/100 dollars which he also fails to account for. Petitioner represents that of the last Item of $7830.20/100 for the purpose of proof and if need be to inform the Pro. Admr. of the nature and details of the Items proof and details thereof in the hand writing of the said Johnston are furnished in Cash books marked “A” which is herewith submitted. Petitioner further alleges that Briggs at his death had in the hands of the said Charles E. Johnston the sum of Three Hundred and Ninety Three and 80/100 dollars, which was not inventoried and is unaccounted for and in regard to which petitioner begs that the said Johnston be ordered to answer on oath the question hereto appraised touching that item. Petitioner further represents concerning said Johnston’s account in regard to the Item therein claiming a credit of $3233.16 for remittances to Cutrer Harrison & Co. That if it is not stricken out as a credit, he should be charged with that item. Petitioner prays that the said Johnston’s act as Pro. Admr. be amended by striking out the amount of ($147.55) one hundred and forty seven and 55/100 dollars for supplied. That of Eleven Hundred and fifty Seven 04/100 dollars for balance on Freight Bills. That of Two thousand Three Hundred and fifty Six and 65/100 dollars for acts since 1st Inventory. That of Three Thousand Two hundred and Thirty three 04/100 Dollars for miscellanies and also that of Four Hundred and one and 62/100 Dollars for commission, and that it be further annexed by striking out such other items and parts as may be found necessary and adding to the charges of Eighteen Thousand and Five Hundred and Thirty nine dollars, the sum of three Thousand six hundred and Thirty Six and 99/100 dollars and the further sum of Two hundred dollars and the further sum of Sixty Three and 70/100 dollars, and the further sum of Seven Thousand Eight Hundred and Thirty and 29/100 dollars and also the further sum of Three hundred and ninety three and 80/100 dollars, making the item of charges Thirty Thousand Six Hundred and sixty five and 60/100 dollars (#30,664.60) and reducing amount of credits to $17,728.06. Leaving a balance due Estate by Pro. Admr. of $12,936.63, besides other necessary deductions from his credits prayed for. Petitioner prays that the opposition may be sustained in all its allegations and parts. That the said act be amended as set forth and prayed for as to give all parties exact Justice, and that petitioner Oliver H. Overstreet in his capacity as Administrator of the Estate of David B. Briggs upon final heading have Judgment against the said Charles E. Johnston Pro. Admr. for the sum of Twelve Thousand Nine Hundred and Thirty Six and 62/100 Dollars, and for such additional sums as may be taken from his credits. And further for all monies and property that he may be found to have belonging to the said Succession of David B. Briggs, deceased. Petitioner also prays for such other orders and decrees as the premises and facts of the case may require to secure his rights and that of the Estate represented by him and for costs of this opposition and general relief &c. H. Regenburg & Jno. W. Thomas & Jno. T. Ludeling, Attys. To the Honorable Judge of the Eleventh Judicial District in and for the Parish of Union in the State of Louisiana. The Petition of Charles E. Johnston, Provisional Administrator of the Estate of David B. Briggs, Decd. [the following is crossed out: said Administrator of the Estate] said Estate being opened and in a course of Administration in your said Parish and State wherein your Petitioner resides respectfully herewith presents and filed in your Honorable Court an amount of his Administration which he prays may be admitted according to Law, if no legal opposition be made to the same that it be Homolgated in all its parts. Petitioner represents that said account will show that said David B. Briggs had separate property or properties in which no person had any interest and that part of his Estate consisted in the effects of a Partnership existing between said Briggs, Decd. and your Petitioner made the firm name of Briggs & Co. and that in order that the accounts should be intelligible, it has become necessary to keep the amount of the separate estate separate from the Partnership effects as is clearly shown by said amount. Petitioner represents that Briggs & Co. owned and was carrying on business at Alabama Landing in this Parish at the time of Briggs’ death and that he died in the most of the business season and that to avoid loss to the Estate and to said partnership, Petitioner was compelled to proceed with the business so far as selling goods, collecting freights and storage and advancing freights &c. Such business as was done at their place of business which he did and which has avoided loss and resulted in large profits to the Estate and Partnership as is shown by the annexed account. Petitioner expressly herein claims his one half interest in said commercial firm of Briggs & Co. and claims Judgment against the said partnership for the amount and balance shown by the annexed account. Petitioner firmly prays for all such orders and desires in the premises as the nature of the case in law and equity may so proper and for general and sensible relief. J. & R. Ray, Attys. Estate of David B. Briggs, Deceased Final Account of Charles E. Johnston Provisional Administrator of said Estate The Provisional Administrator charges himself with the amounts of the Inventory made on the 11th and 12th March 1859 and which is marked filed on the 18th march 1859, amounting to the sum of Ten Thousand Two Hundred and seventeen 93/100 Dollars $10,217.95 This Inventory embraces all the property and effects of any kind belonging separately to David B. Briggs, Decd. all his property being in the firm of Briggs & Co. here in after amounted for $10217.93 Voucher A.A. dated August 22, 1859. The Provisional Administrator asks credit for the items of property and assets belonging separately to D. B. Briggs Estate delivered over by him to O. H. Overstreet, Admr. of said Briggs Estate at the same value they were appraised at in the Inventory. See Receipt marked A.A amount to the sum of nine thousand two hundred and seventeen 68/100 Dollars 9217.68 Voucher B.B dated September 2nd 1859. Also the Items in said Overstreet’s receipt marked B.B. amounting to the sum of one hundred and seventy eight and 51/100 dollars 178.51 W. J. Pickle’s note for $135.13/100 being the amount charged on Inventory on page 1-6 for which he gave his note and which note has been delivered to Overstreet, Admr. and to which no receipt was taken 134.13 Amount due the steam boat Catahoula on the freight bills which were inventoried as the property of D. B. Briggs, see the note at the foot of the Inventory 69.90 Amount paid by Briggs & co. on the freight bills inventoried as the property of D. B. Briggs. See note at the foot of the Inventory 87.35 Voucher 11. Amount paid Physicians bill to Dr. Jno. Traylor 60.00 Voucher 2. Amount paid clerk fees in the Estate 32.50 Voucher 3. Amount paid for freight on steerage [sic] by D. R. Briggs which when called for was missing 14.80 Voucher 4. Amount paid Union Democrat for Advertising 8.00 Voucher 5. Amount paid F. G. Hargis Atty. 128.00 Whole amount of credits 9933.87 Whole amount of Debits __10211.33 Balance due by Provisional $ 284.56 The Provisional Administration next charges himself with the appraised value of the property, notes, amounts &c, belonging to he Commercial firm of Briggs & Co. comprised of David Briggs the Decd. and this accountant as per the Inventory made in the 24, 25 and 26th days of march 1859 and which was filed on the 29th march 1859 amounting in all to the sum of Eight thousand four hundred and Seventy nine and 26/100 dollars including the interest of both Partners $8479.26 The Provisional Administration charges himself with the amount of the profits made by the sale of merchandise during the time he was in charge of the property as follows. The merchandise received by him or per the above Inventory 2861.89 Amount of this merchandise returned as per Inventory filed September 1st 1859 which is put down in Inventory at $1931.40 but which should be $2040.40 as there was an error of calculation in page 14 of $100 and in page 21 of $9 __2040.40 Amount merchandise sold $ 821.49 Amount brought forward 8479.26 Amount of merchandise sold or brought forward 821.49 This amount of merchandise was sold for $2356.65 as per the amounts therefore returned on Inventory made on the 27, 29 & 30th August 1859 and was filed September 1st 1859 __2356.65 Amount of profits $1535.16 Chargeable to Provisional Administrator $1535.16 The Provisional Administrator here charges himself with the Freight Bills and other amounts made by him during his management as contained on pages 30 to 32 of the Inventory filed on the 1st September 1859 less $44.65/100 cash making __1092.39 Whole amount of Debts $11106.81 The Provisional Administrator asks the following credits against the Firm of Briggs & Co. Inventoried amount of Goods returned and given over to Overstreet, Admr. being part of the goods inventoried as per Inventory filed on the 29th March 1859, the amount returned shown by the Inventory made on the 27th to the 30th August 1859 and filed on the 1st September 1859 from page 1 to 20 amt. foots srp. [sic] $1931.40 but we find error on page 14 of $100 and on page 21 of $9 which added makes the credit of $2040.40 The amount for which goods not returned were sold by the Provisional Administrator with the profits on which the Admr. charges himself the same being amounts as shown by the Inventory filed on the 1st September 1859 from page 21 to 29 being right bound column amount in all to 2356.65 The Accounts charged to Provisional Administrator as contained on Inventory filed on the 29 March 1859 and returned as per Inventory filed on the 1st September 1859 to the amount of $5562.30 and the additional accounts of Moses Goldsby for $26.76 and A. Goulette for $18.77 reduced to notes making in all amount caused forward ___567.36 The Provisional Administrator asks credit 10005.01 For the amounts for freight or as planned on the Inventory filed September 1st 1859 on pages 30 to 33 including the $44.65 cash which amounts were made after the first Inventory of said Estate were made and with which the Administrator is charged, except the above cash $1137.04 The Provisional Administrator asks a charge against the firm of Briggs & Co. being the amount of freight bill paid to the boats being the freight bills on page 30 to 33 on the Inventory filed on the 1st September 1859, ash paid the boats being 4/5 of the amount of the freight bill ¼ being added for storage which makes the full amount of the bills the same having all been delivered over to Overstreet the Administrator. Amount Freight bills $960.41 1/5 off for Storage __172.33 Amount Cash paid Boats $763.33 $763.33 Amounts paid out to keep up the House to entertain boarders waiting for boats for which accounts were made and for the use of the family. See volume No. 7 $132.79 To amounts paid G. and R. Ray Attys. For making up this account and setting the Provisional Administrator ___250.00 Amount carried forward $12293.13 The Provisional Administrator asks to be allowed for his labor, trouble, responsibility and expense in attending to his duties as Administrator the sum of Three hundred and fifty Dollars $350.00 Amount paid Cutrer Harrison & Co. on the debt owing them by Briggs & co. during the provisional administration after the death of Briggs, the business was continued in the name of Briggs & co. with them and this the amount paid them after that time more than they advanced which stands to the credit of Briggs & Co. on the debt owing at the time Briggs died ___$149.45 While amount of credits carried $12792.18 Whole amount of Debts __$11106.81 Balance due Provisional Administrator $1685.37 State of Louisiana 11th Judicial District Court Parish of Union The premises considered it is ordered and decreed that the within and foregoing account of Charles E. Johnston as Provisional Administrator of the Estate of D. B. Briggs, Decd. be advertised according to Law. Done and signed in office on this the 2nd day of May 1861. T. C. Lewis, Clerk of said Court Estate of David B. Briggs, Deceased Succession and Administrator’s Final Account of Provisional Administrator To the Honorable the Judge 11th Judicial District Court in and for the Parish of Union and State of Louisiana. The Petition of Oliver H. Overstreet, a resident of said Parish and State and Administrator of the Estate of David B. Briggs, Deceased in course of Administration therein, respectfully represents me to your Honor that as Administrator of said Estate and our having an interest, he begs to oppose entirely and in all its parts, the second and amended final account of Charles E. Johnston of the same resident and late Provisional Administration of the said Estate filed May 4th 1861. He specially opposes the items of charges wherein the said Johnston charges himself with property of the Estate and being incorrect and not comprising all the property received by him. The said Johnston petitions alleges that in addition to the amounts comprised in the sad items. The said Johnston received as custodian or Provisional Administrator in money belonging to the said Estate from: William Day $7.00 William Day 35.13 James Moore 24.66 Lorenzo Morris 43.37 Dr. Jno. Traylor 1.00 James W. Thomas 75.21 O. W. Walker 23.44 Isaac Gillian 121.15 C. B. Gillian 7.75 Jared Robison 331.31 W. Roan 7.00 James Edward 107.22 Wyatt Brannon 153.73 W. Plummer 64.33 Isaac Cole 5.52 Elias George 110.00 Benjamin M. Day 45.11 Charles Absent 88.25 Charles Absent 53.32 J. W. Smith 85.00 James Millham 100.00 R. K. Love 440.82 J. R. Manning 4.60 Jno. Marsh 217.20 W. Pilgren 102.35 Leroy Barr 10.30 Toddy Robinson 66.28 M. A. Holmes 1.60 Jeremiah Roan 15.00 T. J. Stenail 2.50 G. W. Stripling 51.67 James Gibson 5.20 A. B. Brodie 22.70 R. T. Williamson 25.00 Andrew Toulett 43.72 M. C. Andrews 8.30 Jno. Desitako 14.25 M. N. Goldby 26.76 W. E. Ross 53.35 James Holland 3.85 James Lowe 30.00 Will Grant 4.36 J. B. Eckles 1.20 Jno. Crow 1.60 W. C. Waterson 5.25 J. R. Stephenson 30.00 Robt. Mathews 115.50 C. D. [blank] 319.19 W. J. Winburn 25.28 W. Henry 4.50 C. J. Kinney 107.83 Dudley Gresham 1.50 T. M. McFadin 2.24 T. M. McFadin 3.95 W. W. Masson 13.52 Peyton Roan 11.00 W. J. Carmmack 5.50 S. B. Thomas 29.55 Moses Packer 11.33 G. K. Pearce 15.68 Joseph Barron 5.00 B. F. George 24.20 W. R. Johnston 1.44 K. Freeling .65 Making Three Thousand Six hundred and thirty six Dollars and ninety nine cents received by the said Charles E. Johnson for the said Estate on notes, accounts and other evidences of indebtedness after the Inventory of March 1859 and not account for in any manner. Petitioner further alleges that the said Charles E. Johnston received for said Estate from James C. Long from 4 bales of Cotton worth Two Hundred dollars which he no where accounts for. Petitioner also alleges that after the march 1859 the said Johnston received for said Estate and of the property of David Briggs from (page 7) James Holland $4.43 J. C. McKennie 10.45 M. N. Goolsby 7.00 Jas. Thomas (102) 8.80 Isaac Gillian (107) 18.58 Wyatt Brannon (113) 3.45 James Gibson (114) .50 Lorenzo Morris (116) 7.50 Making sixty three and 70/100 Dollars unaccounted for. [Note: the following paragraph was marked out Petitioner also alleges that after the death of the David B. Briggs and prior to said Inventory of March 1859, the said Johnston received for said Estate and of the property of said Briggs] Petitioner further alleges that the said Charles E. Johnston also received for said Estate of monies belonging to it from various other sources during the time it was made his management. Cash to the amount of Seven Thousand Eight Hundred and Thirty and 29/100 Dollars, which is likewise unaccounted for and should with the $3606.99 included after Inventory of March 1859 the $200.00 value of cotton and the $60.70 included prior to Inventory making in the aggregate Eleven Thousand seven Hundred and Thirty Dollars and 17/100, be added to the charges in the said Johnston account. Petitioner further alleges that said Johnston has in his hand unaccounted for three Hundred and Ninety three and 80/100 dollars in cash on hand of Briggs deceased and not included in the Inventory. And in relation to which Petitioner prays that said Johnston be ordered to answer the following questions on oath. 1st Did not said David B. Briggs, Decd. have on hand at the time of his death Three Hundred and ninety three and 80/100 Dollars in cash. If not that amount, how much did he have. 2nd Was said monies in your hand at that time. 3rd Were you not in possession of and managing the said Briggs business and property entirely from his death until your appointment as Pro. Admr. of his Estate. Petitioner thinks this amount should also be added to the charges. Petitioner represents in relation to the items in opposition of $980.99 that cash book marked A 13 herewith submitted containing the items of cash in detail also time of receiving them, that make up said amount. Petitioner specially opposed among the credits the 1st Items of $9217.68 as being partially made up of notes and accounts turned over on same of which he received part payment. He specially opposes as in part and illegal the items in the credits of Two Thousand Three Hundred and fifty Six and 65 Dollars is being composed of debts accounts in themselves fictitious and [unreadable] and made in his own wrong without legal right. Petitioner alleges that these notes and accounts if genuine are a great many of them worthless being on approving against insolvent person or persons not able to pay. Petitioner denies the rights of the said Charles E. Johnston to sell and dispose of the Land and property of the Estate and objects to his being allowed to return, instead of the Goods and property recd. By him worthless trash in the shape of pretended notes and accounts. He prays that this credit be stricken from said accounts entirely. Petitioner also especially opposed the item of Five Thousand Six Hundred and Seven and 86/100 Dollars as a credit on the grounds that a great many of the accounts have been collected wholly or in part by the Johnston. The items of Eleven Hundred and Thirty seven and 04/100 Dollars. Petitioner especially opposes. He denies the right of the said Johnston to make such accounts. He denies that they were made and that they are of any value. He also denies that they were turned over as alleged. Petitioner represents that if said Johnston had made such accounts, they could only have been made by paying out cash belonging to the Estate in his hand with which he does not charge himself in any order of his administration yet rendered. This item petitioner thinks should be stricken out entirely. Petitioner specially opposes the item of Seven Hundred and Sixty Eight and 20/100 Dollars as wholly incorrect. He denies its receipt by him and prays that it be stricken from paid account. The items of one Hundred and thirty two and 20/100 Dollars. He opposes as weight. He denies that said amount was paid or was necessary and prays that it be expressed as a Credit. Petitioner opposes the items of Three Hundred and Fifty Dollars Attorney’s Fees and prays that it be stricken out. He also opposes the items of Three Hundred and Fifty Dollars for Attending to Administration as unjust. That amount being too much for preserving the property of said Estate. Petitioner alleges that the use of the property amply compensated the said Johnston. The items of $149.05. Petitioner opposes especially and denies the alleged payment or the said Johnston’s right to make it. Petitioner requires strictly legal proof of ach and every item of said Account and prays that it be undersigned by adding to the charges against the said Charles E. Johnston the sums of Three Thousand Six Hundred and Thirty six and 97/100 Dollars, Two Hundred Dollars Sixty three and 71/100 Dollars, Seven Thousand Eight Hundred and thirty and 27/100 Dollars and Three Hundred and ninety three and 20/100 Dollars making in all Eleven Thousand Seven Hundred and Thirty 27/100 Dollars and making the entire amount of charges against the said Charles E. Johnston Thirty Three Thousand and Fifty five and 73/100 Dollars $33055.73. Petitioner prays that the credits in said account be reduced by deducting them from such parts of the items of $9217.68 as may be found recorded. That the items of Two Thousand Three Hundred and Fifty Six and 65/100 Dollars be stricken out entirely. That the items of $5607 and 96 be reduced as found incorrect. That items of Eleven Hundred and thirty seven and 05/100 Dollars used entirely. That items of Seven Hundred and sixty Eight and 33/100 Dollars be stricken out. That the items of One Hundred and Thirty Two and 79/100 Dollars be stricken out. That items of Two Hundred and Fifty Dollars Attys. Fees be reduced to $5.00. That the items of Three Hundred and Fifty Dollars be correct by striking it out. And that the items of $149.38 be stricken out entirely. Reducing Johnston’s Credit in said account to seventeen Thousand Six Hundred and Thirty one and 73/100 Dollars exclusive of items to be corrected and leaving a balance due by him to Petitioner of $15,423.55. Petitioner prays that the said account be answered in accordance herewith. That this opposition be sustained in all its parts. That amounts formed in making corrections prayed for be added to the balance alleged above. Petitioner prays that Charles Abscent, a resident of said Parish and State and Security on said Charles E. Johnston’s Bond as Provision Administrator be cited and made a party hereto and upon final hearing for Judgment against them In Solido for Fifty Thousand Four Hundred and Twenty Three and 80/100 Dollars and [unreadable] for the amounts found due in making other necessary corrections of said Account. Petitioner further prays for such other orders as the circumstances, the Law and Equity of the law may require for cost and general relief. H. Regenburg, John W. Thomas, and T. Ludaling, Attys. Duly Recorded, a correct copying. ############################################################