Matthew BORLAND Estate (1873), Cecil County, MD Contributed for use in USGenWeb Archives by Doug Arbuckle http://www.usgwarchives.net/copyright.htm *********************************************************************** Cecil County Estate File, 1873, Matthew Borland [Matthew Borland died on 12-Mar-1873 in Cecil Co, MD, apparently intestate (without a will). It also appears that he did not discharge his responsibilities as Executor of Ann Alexander’s Will, leaving that task to his wife, Amanda A Borland (daughter of Ann Alexander) The following are transcriptions of key papers from Matthew Borland’s estate file in Cecil Co records.] State of Maryland, Cecil County, SS May 6th 1873 Then came Amanda A Borland administratix of Matthew Borland late of Cecil County, Maryland deceased, and Made Oath in due form of Law that she would well and truly administer the goods, chattels, personal estate, and credits of said deceased, to the best of her knowledge, according to law, and give a just account of her administration, when thereunto lawfully called; also, that she would diligently and faithfully regard, and well and truly comply with the laws of Maryland, imposing a tax on commissions allowed to executors and administrators, and a tax on collateral inheritances, distributive shares and legacies. R D Jamar, Register BY THE ORPHANS’ COURT May 13th 1873. The foregoing Bond is examined and approved. TEST, R D Jamar, Register And this accountant claims an allowance for the following Payments and disbursements. For amt paid Robt C Carter for medical advice etc as per receipt $ 7.00 For amt paid Mitchell and Ellis for medical attendance as per receipt 7.00 For amt paid R D Jamar Rgr Bond Letters etc record and copy of Will[*] 2 probates Stamp on Bond Stamps on Will etc per receipt 16.50 For amt paid John T Aoland(?) for Coffin & cases as per bill and receipt 45.00 For amt paid Mary R Sinex for Legacy left by said deceased under her last Will and Testament 100.00 For amt paid Amanda E Moore for Legacy left by said deceased under her last Will and Testament 25.00 For amt paid J Alfred Mackey for Legacy due a certain Elizabeth Harrigan and assigned to said J Alfred Mackey 381.60 For amt due Silina Borland for Legacy left under the Last Will and Testament of said deceased 200.00 For amt due Mary Ellen Borland for Legacy left under the Last Will and Testament of said deceased 200.00 For amt due Delaplain M Borland for Legacy left under the Last Will and Testament of said deceased 200.00 For amt due John Alexander Borland for Legacy left under the Last Will and Testament of said deceased 200.00 For amt due Maggie D Borland for Legacy left under the Last Will and Testament of said deceased 200.00 For amt due Henry M Borland for Legacy left under the Last Will and Testament of said decd 200.00 For amt due Washington T Borland for Legacy left under the Last Will and Testament of said decd 200.00 Register fees in Stating this account record copy passing Court etc 7.60 Entering and passing 12 Claims $3.00 3 Citations $1.80 3 orders to Extend Time $3.00 Recording List of Debts $1.10 Recording Inventory passing Court etc $2.75 Necessary for 7 Releases $10.50 29.75 For commissions on $2044.60 @ 10 per cent $204.46 Less State Tax of 10 per cent 20.44 184.02 State Tax due on comms 20.44 Whole amt of collateral Tax 30.00 ======== Amt of Disbursements $2246.31 Bal due accountants $ 201.71 ======== Estate accounted for $2044.60 Cecil County, Sct June 10 1874 Then came Amanda A Borland the aforesaid Accountant, and made oath in due form of law, that the aforegoing account, as stated, is just and true, and that he hath bona fide paid, or secured to be paid, the several sums for which he claims an allowance therein. Test: R D Jamar Register BY THE ORPHANS’ COURT, June 10th 1874 The aforegoing account is duly examined and passed. Test: R D Jamar Register [* The Will referred to above is apparently the Will of Ann Alexander, for which Matthew Borland was the Executor. It appears that Matthew did not fulfill his Executor duties. This Will can be found at ] And this accountant claims an allowance for the following preferred Claims to wit. For amt paid Wm J Grant for Coffin and case per bill and receipt $ 35.00 For amt paid John S Smith for bal on Taxes (For 1872) per receipt 37.03 For amt paid Theo F Armstrong for interest on decree as per receipt 3.25 For amt paid Saml Barns for calling sale of Personal Property per receipt 10.00 For amt paid R D Jamar Rgr for Bond Letters etc as per receipt 5.00 For amt paid John S Smith for Taxes for 1873 per bill and receipt 71.88 For amt paid George Peterson for act due and as per receipt 12.53 For amt paid C D Martindell for Mutual Fire Ins Co per bill and receipt 25.60 For what the goods sold for less their appraised value 52.57 Register fees in Stating this account record copy etc $8.15 Recording Inventory etc $5.95 Recording Sales etc $4.10 Recording List of Debts $2.85 Two orders of Court $2.00 Recording petition of Court and List taken by the Widow $2.50 Entering & passing 40 claims 25 cents $10.00 Making distribution $4.00 39.55 For amt due Reuben Haines Esq for professional services as per bill 20.00 For coms on $2178.56 @ 10 per cent $217.85 Less State Tax of 10 per cent 21.78 196.07 State Tax due 21.78 For amt paid by Amanda A Borland for preparing wagon and other articles for sale 19.96 For amt due G W Cruikshank for Notice to Creditors & Handbills per bill 7.50 ======== Amt of Disbursements $ 552.72 Bal in accountants hands $1625.84 ======== Estate accounted for $2178.56 The 1st Dividend among the unpreferred Creditors of Mathew Borland late of Cecil County decd being 52 1/3 cents in the dollar. Rachel J McVeay bal of Note & int 1.85 0.96 4/5 Wm Jordan note & int 55.09 28.83 Jno L Biles note & int 148.73 44.83 1/2 Thos C Jaines note & int 217.40 113.77 1/5 Robert Harrigan note & int 43.55 22.49 1/10 July Hood note & int 202.33 105.88 3/10 W H Hodgson bal acc 15.83 8.28 2/5 C H Duckett bal acc 8.25 4.31 7/10 Geo P Peterson bal acc 78.74 41.20 7/10 Jas L Steele bal of due bill 5.54 2.90 Jas P Thomas note & int 49.62 25.96 7/10 Bellah & Elliott bal act 10.23 5.35 3/10 Bellah & Elliott note & int 318.20 166.52 2/5 Joseph W Brown note assigned to J Z Finley 13.17 6.89 1/5 Sentman & Son act 43.20 22.60 4/5 Peter Peterson act 11.31 5.91 4/5 W T Warburton act 8.49 4.54 3/10 Robert Mackey act 28.60 14.96 4/10 Robert Mackey & Brother note and account pr oint 68.87 36.04 1/10 G W Cruikshank act 8.10 4.23 9/10 W & W Armstrong act 58.45 30.58 2/5 F F Armstrong & Bro act 6.76 3.53 7/10 J C Cole act 61.55 32.21 1/10 Amanda A Borland admtrix de Bonis Now(?) of Ann Alexander 1643.72 860.21 3/10 ------------------------ $3107.58 $1,626.38 1/10 ========================= Balance to be applied to the Payment of the aforesaid claims $1625.84 $3107.58 @ 52 1/3 cents in the dollar $1626.38 Bal in accountants hand 54 cents -------------------- Witness my hand and seal this [blank] day Aug 1874 Test R D Jamar Rgr The 2nd Dividend among the unpreferred Creditors of Mathew Borland late of Cecil County decedsed(sic) being 8 cents in the dollar. Claims Dividend Rachel J McVeay bal Note & int 1.85 0.14 8/10 Wm Jordan note & int 55.09 4.40 7/10 John L Biles note & int 148.73 11.89 8/10 Thomas C Jaines note & int 217.40 17.39 2/10 Robert Harrigan note & int 43.55 3.48 4/10 July Hood note & int 202.33 16.18 6/10 W H Hodgson bal acc 15.83 1.26 6/10 C H Duckett bal acc 8.25 0.65 Geo P Peterson bal acc 78.74 6.29 9/10 Jas L Steele bal due bill 5.54 0.44 3/10 Jas P Thomas note & int 49.62 3.96 9/10 Bellah & Elliott bal act 10.23 0.81 8/10 Bellah & Elliott note & int 318.20 25.45 6/10 Joseph W Brown note assigned to J Z Finley 13.17 1.05 3/10 Sentman & Son acct 43.20 3.45 6/10 Peter Peterson acct 11.31 0.90 4/10 W T Warburton acct 8.49 0.67 9/10 Robert Mackey & Bro note and account prin & int 68.87 5.50 9/10 Geo W Cruikshank acct 8.10 0.64 8/10 W & W Armstrong acct 58.45 4.67 6/10 F & F Armstrong & Bro acct 6.76 0.54 J C Cole acct 61.55 4.92 4/10 Amanda A Borland admtrix de Bonis Now(?) of Ann Alexander 1643.72 131.49 7/10 ------------------------ $3078.98 $246.30 3/10 ========================= Balance to be applied to the payment of the aforesaid claims $ 250.49 $3078.98 @ 8 cents in the dollar $ 246.30 ------- Bal in accountants hands 4.19 =============== =============== Test R D Jamar Register RELEASE KNOW ALL MEN BY THESE PRESENTS, That I Henry M Borland, do acknowledge I have received from Amanda A Borland, administratrix de bonis non(?) cum testamento annexo(?) of Ann Alexander deceased the sum of two hundred and ten dollars ($210.00) in full payment of the principal with all accrued interest of my distributive share of the Estate of the said Ann Alexander, of which Estate Matthew Borland was Executor. And in Consideration Whereof I do hereby release, acquit and forever discharge the said Amanda A Borland her heirs, executors and administrators, of and from all and every action, suit, claim and demand which could or might possibly be brought against her, them or any of them for or on account of the said sum of two hundred and ten dollars and I hereby declare myself fully satisfied and paid for on account of the above specified distributive share of the Estate of the said Ann Alexander with accrued interest. Given under my hand and seal, this 17th day of September in the year eighteen hundred and ninety six. Henry M Borland Signed, Sealed and Delivered in the presence of R W Bowland State of Maryland, Cecil County, Sct Oct 20, 1869 Be it Remembered, That on the 17th day of September in the year eighteen hundred and ninety six, before me, the subscriber, Register of Wills for Cecil county, personally appeared Henry M Borland the party to the above release, or instrument of writing, and did acknowledge the same to be his act and deed. And I hereby certify that I am satisfied that Henry M Borland is the person named and described in the foregoing release. R E Jamar Reg’r See the following Web site for more info on Matthew Borland, Ann Alexander and relatives http://homepages.rootsweb.com/~pda