Wills: Estate papers of GEESEMAN, George, 1815: Lurgan Twp, Franklin Co, PA (Transcribed by Mary C. Smith from photocopies provided by the Register & Recorder's Office, Franklin County Court, Chambersburg, Pa.) carthage42@hotmail.com ******************************************************************* USGENWEB ARCHIVES NOTICE: These electronic pages may NOT be reproduced in any format for profit or presentation by any other organization or persons. Persons or organizations desiring to use this material, must obtain the written consent of the contributor, or the legal representative of the submitter, and contact the listed USGenWeb archivist with proof of this consent. ******************************************************************* ESTATE PAPERS; GEORGE GEESEMAN, 1815 Franklin County, Pa., Will Book C, p. 104 Penna. Arch. 5th Ser., Vol. 7, p. 179 Will dated 25 January 1815 Probated 4 and 6 February 1815 by Witnesses William BOGGS Thomas McCLELLAND Executors: John GEESEMAN Philip SHOEMAKER Inventory and Appraisement: 4 March 1815 Taken by Adam SHOEMAKER and Samuel LONG Sale Bill: 14 March 1815 First Account: 11 March 1817 No. 1340 WILL George Geeseman Fild ? Both Executors affixed to file Inventory Letter in one year or when legally request & J.F. Recorded in Book (C) page 104 etc. In the name of God, Amen. I George Geeseman of the Township of Lurgan in the County of Franklin & State of Pennsylvania, Blacksmith, being sick and weak in body, but of sound mind, memory and understanding (blessed be God for the same) do make and publish this my last will and testament, in manner and form following, to wit, First, it is my will and I do order that all my just debts and funeral expences be duly paid and satisfyed as soon as conveniantly can be after my discease, and for that end I do order that my mountain Land be sold and conveyed by my executors herein after mentioned for such price as may conveniantly be got for the same as soon as can be after my discease. Item. I give and bequeath unto my dear Wife Catharine Geeseman one Cow her choise of my stock of Cows, her Bed and beding, her Chest, one Table the smallest in the House, one Pot the next to the least, the best Stewkittle, one tenplate Stove, Cups & saussers, knives & forks, plates & bolls, spoons large & tea size of each three in number together with the one third of all the residue of my estate real and personal after my debts is paid and satisfyed during her natural life. Item. I give and bequeath unto my son George Geeseman, the thirty Pounds five shillings and ninepence, charged against him in my Book. Item. I give and bequeath unto my Son John Geeseman, the set of Smith-tools that he is making use of -- but the Watch he has is to stand in his part of my estate hereafter to be disposed of, at twenty three Dollars. Item. I give and bequeath unto my son Peter Geeseman all the smith-tools in and belonging to my smithshop, and the Mare he Clames, excepting thirty five Dollars out of said Mare which thirty five Dollars is to stand in his share of my estate hereafter to be disposed of. Item. I give unto my son William Geeseman, one hundred Dollars, fifteen Dollars to be paid each year after my Decease, until he arives at the age of twenty one years, at which time the remainder of said hundred Dollars is all to be paid unto him. N.B. my wife shall have full right to the front room in the east end of the House & all necessacerry previledge in the kitchen for cooking & washing, etc. [Note: This clause does not appear on the copies.] And as to all the rest, residue and remainder of my estate, real and personal of what kind & nature soever the same may be together with whatsoever may remain of the Dower herein bequeathed to my beloved Wife after her Decease and payment of her debts and expenses, I give and devise of the same unto my four sons and four Daughters, viz., George, John, Peter and William, Catharine, Mary, Elizabeth and Margaret to be divided equally between them. I do order and direct that my executors herein after named or the survivor of them Shall as soon as my youngest son William comes to the age of twenty one years, Sell and dispose of my plantation to such person or persons and for such price or prices as may be reasonably got for the same and for that purpose do hereby authorise and empower my said executors or the survivor of them to sign, Seal, execute and acknowledge all such deed or deeds of conveyance as may be requesite and necessary for the granting and asuring of the same and also of the aforesaid mountain land to the purchaser or purchasers thereof in fee simple. And lastly I nominate, constitute and appoint, my said son John Geeseman, and Philip Shoemaker of Lurgan Township Senr to be the executors of this my will, hereby revoking all other wills legacies and bequests by me heretofore made, and declaring this and no other to be my last will and testament, In Witness whereof I have hereunto set my hand and seal the twenty fifth day of January in the year of our Lord one thousand eight hundred and fifteen, Signed, sealed, published, pronounced and declared, by the said testator, as his last will and testament, in the presence of us who in his presence and at his request have subscribed. George Geeseman (Seal) as witnesses Thos. McClelland William Boggs On the fourth day of February in the year of our Lord one thousand and eight hundred and fifteen William Boggs one of the witnesses to the foregoing Instrument of writing appeared before me Register for the probate of wills and granting letters of administration in and for the County of Franklin, who upon his solemn oath doth depose and say that he was present and saw George Geeseman now deceased write the first part of his name, and also attempt to write the Second part of his [name] unto and publish the foregoing Instrument of writing as and for his last will and Testament, and that at the time thereof he the said deceased was of sound and disposing mind Memory and understanding according to the best of his knowledge and belief and that his name thereto subscribed as the witness is of the proper handwriting of deponant and that he also saw Thomas McClelland Esq. sign his name thereto as a witness at the same time. Sworn & subscribed before William Boggs John Findlay Regr. On the 6th day of Feby. 1815 Thomas McClelland Esquire one of the witnesses to the foregoing Instrument of writing appeared before me Register etc. in and for the County of Franklin, who upon his Solemn oath, doth depose and say that he was present and saw George Geeseman now decd. write the first part of his name to the foregoing Instrument of writing, that he published the same as and for his last will and Testament and that at the time thereof he the said decd. was of sound mind memory and unstanding according to the best of his knowledge and belief, that his name thereto Subscribed as a witness is of his own proper hand writing done at the same time, that he also saw William Boggs Sign his name as a witness at the same time. Thos. McClelland Sworn & subscribed before John Findlay Reg. ************** INVENTORY No. 1340 Inventory of the Goods of George Geeseman decd. filed 11 March 1817 Inventory and Appraisment of the Goods, Chattles, Rights & Credits of George Geeseman of Lurgan Township in the County of Franklin Decd. taken the fourth day of March A.D. one thousand eight hundred and fifteen. Dolls Cts One Sorrel Horse 75. 00 One Oldest bay Horse 40. 00 One young bay Horse 50. 00 One town filley 30. 00 One Gray Horse 06. 00 one largest brown Cow 15. 00 One black Cow white spot in face 16. 00 One Red & white Cow 15. 00 one brown Cow with starr in face 15. 00 one black Heffer 14. 00 One small brown Cow 11. 00 One Mooly Cow 14. 00 One Mooly Heffer 11. 00 One Brown Moly heffer 11. 00 One white facd heffer 7. 00 One Brown heffer ear tore 6. 00 One Brown yearling heffer 5. 00 One Brendled Bull 7. 00 One Brown Bull 5. 00 One white & black Bull 7. 00 One Sow & 7 pigs 8. 00 Eleven Sheap 16. 50 One Slay 9. 00 One pare long hathers 2. 00 One pare fore horse geeres 3. 00 One pair hind do do 2. 50 One pair fore do do 1. 50 one pair do do do 1. 00 One riding bridle . 75 One Cutingbox 1. 00 ________ $ 400. 25 Inventory & appraisement Continued One barn Shovel & pitchfork . 75 four Bags 1. 50 One Goat . 50 8 Cowchains 4. 00 One Plough 6. 00 two leaps (?) of Bees 4. 00 One Harrow 2. 00 Strutchers & Logchains 2. 25 Axe Mall & wedges 2. 50 One Plough 2. 00 Eight Shoats 20. 00 One Flaxbrake 2. 00 One Wagon 70. 00 one fifth Chain 1. 25 Saddle bridle Cowbell & Collar 1. 00 One Hoggshead 1. 00 Large Kittle 3. 00 Six Geese 2. 00 One lot of Potts Stewkettle scellet frying pan & Wafling iron 6. 00 One Crook furshovil 1. 25 One pair Stilyards 1. 50 One lot Crocks 1. 00 One churn & buckets & watering can & butterboll 3. 50 One Kitchen Table 1. 00 One Dresser & furniture 12. 00 One Scusee (?) . 50 Seven Chairs 2. 00 One Table 2. 00 One Small do 1. 50 One Clock 35. 00 One tenplate Stove 15. 00 Bead bedsted & beding 15. 00 Bead bedsted & beding 12. 00 Bead bedsted & beding 8. 00 ________ $ 243. 00 Inventory & appraisement Continued Bed, bedstead and beding 7. 00 One Coper Kittle 8. 00 One Hatchel 1. 00 One Shot Gun 3. 00 One Chest 1. 50 One Reel . 12 1/2 two Wheels each $2.00 4. 00 two sassage Chopers . 25 three Pining (?) wheels and big wheel 2. 00 One Loom & tacklings 5. 00 two Barrels with flaxceed in 2. 50 A quantity of Rye at 53 cts. per Bushel 150 bushels 79. 50 One lot of Barrels 2. 00 A quantity of Potatoes at 33 Cts. per Bushel 9 bushels 2. 97 One tub . 25 four Neck chains 1. 00 One Windmill 14. 00 One Wheel barrow 1. 00 A quantity of Hay at $5.00 per tun 9. 25 Rye in the Ground at $3 per acre 70. 55 Wheat in the ground at $4 per acre 23. 52 One fork and Rake 0. 25 One lot of body Cloaths 11. 00 one Selate (?) 1. 00 _______ $252. 66 1/2 243. 00 400. 25 _________ $ 895. 91 1/2 Franklin County ss On the fourth day of March A.D. one thousand eight hundred and fifteen before me one of the justices of the peace in and for the County of Franklin personally appeared Adam Shoemaker and Samuel Long and being Sworn as the Law directs deposeth and saith that the within appraisement is just and true Sworn & subscribed before me Thos. McClelland Adam Shoemaker Samuel Long **************** SALE BILL A List of the property of George Geeseman Decd. Lurgan Twp. Sold by publick vendue on the 14th Day of March one Thousand eight hundred & fifteen. Articles $ Cts Persons Names 1 one Meat vefresh (?) .52 Adam Shoemaker 2 3 Bee Gumbs .37 1/2 Adam Shoemaker 3 Keg of hempseed .50 John Shoemaker Stiller 4 2 Kegs and a Gumb . 6 Philip Shoemaker Sen. 5 Spinning Wheel or ? .12 1/2 Sam,l Long 6 Winding blades .12 1/2 Sam,l Long 7 Lot Sprools .25 Sam,l Long 8 Sprool Wheel .25 Sam,l Long 9 Spinning Wheel 1.00 John Taylor 10 do do .25 Jacob Null 11 Barrel of flaxceed 1.10 John Kimperly 12 do do 1.10 John Kimperly 13 Lot Soal leather .60 Andrew Mowry 14 Flower cask . 6 Philip Shoemaker Ju,n 15 Lot & Basket . 6 Christian Burkholder 16 Can .12 1/2 Sam,l Long 17 Flower Cask Paid .10 Daniel Burkholder 18 Cask . 6 Philip Shoemaker Ju,n 19 Fife (?) .70 Michael Miller 20 Bag and Buckwheat .55 David Kelly 21 Cider Barrel 1.70 John Geeseman 22 do do . 6 John Geeseman 23 Barrel . 6 John Geeseman 24 Barrel .12 William Bogs 25 Barrel .30 John Geeseman 26 Barrel .36 George Cooper 27 Wooden Shaevel .30 John Shoemak Stiller ________ 10.81 28 Pitch fork .40 Jacob Rotr 29 Pitch fork .40 William Snoddy 30 Dung fork .50 Benjamin Long 31 Hogshead .50 William Reynolds 32 one hoe .60 Benjamin Long 33 one Shaevel .75 John Shoemker, Store 34 Dung fork .75 Jacob Rotr 35 Dung hook .65 Adam Shoemaker 36 one Bag .12 1/2 John Shoemaker Stille 37 one Bag .35 Jacob Estess 38 do do .56 William Reynolds 39 do do 1.00 John Geeseman 40 Spinning Wheel .50 David Kelley 41 Big Wheel .55 Walter Rutter 42 flax Break 2.10 William Macboy 43 Scythe & Cradle .55 Sam,l Tate 44 Sythe Pd .80 Henery Reburck 45 Sythe Pd 1.00 Benjamin Shorlinbarger 46 Churn 1.30 John Shoemaker Stil 47 frying pan .80 Benjamin Long 48 Cow Bell 1.10 John Shoemaker Store 49 Saddle Bags & whip .11 George Cooper 50 Shell . 8 Solomon Mowry 51 one Axe 2.34 Jacob Zouver 52 Mall & wedge 1.10 Jacob Zouver 53 Pair Geers 3.12 Peter Geeseman 54 Pair ? & Chain 1.52 Peter Geeseman 55 one Chain .26 John Paxton 56 Cow Chain Pd .40 Benjamin Shoemaker (?) 57 do do .40 Philip Shoemr. Ju,r 58 do do .50 Saml Goodyear 59 do do .61 Jacob Null _____ 20.00 1/2 60 Cow Chain .75 Peter Burkholder 61 do do .75 Sam,l Goodyear 62 do do Pd .60 Benjamin Sulinbarger 63 do do 1. 1 Peter Burkholder 64 Strucher 1.40 Adam Piper 65 fift Chain 2.10 James Rogers 66 Log Chain 3.25 Jacob Estess 67 Mattock 1.67 Jacob Zouver 68 Double tree & S.tree .30 Charles Wilson Paid J Geese 69 do do Pd .29 George Weir 70 Clevis ? .13 Peter Burkholder 71 Breast Chain .61 John Paxton 72 Wheel barrow 3.01 Jacob Null 73 one forlow (?) 10.61 William Linn 74 do do 3.00 William Snoddy 75 one Harrow 4.70 Jacob Rotr 76 one Waggon 96.50 John Shoemaker Stiller 77 one Sleigh 17.00 James Rogers 78 Man Saddle Pd .60 Thomas Noble 79 Pair Geers 3.12 1/2 Charles Wilson Paid J. Geeseman 80 do do 3.10 Fransis Patterson 81 Pair Long Leather 3.56 Sam,l Woodrow 82 Scap (?) of Bees 6.00 Henry Owen (?) 83 do do 4.00 Christopher Burkholder 84 axetree & boulster 1.00 Adam Shoemaker 85 3 bu potatoes 56 per bu 1.68 Benjamin Long 86 3 bu potatoes 56 per bu 1.68 Benjamin Long 87 3 bu potatoes ? 50 per bu [blank] John Kimperly 88 one Cow 18.25 John Shoemaker farmer 89 one Cow 17.25 Mary Geeseman 90 one muly do 17.25 Jacob Estess 91 one heifer 10.50 Sam,l C Dean ________ 235.67 1/2 92 one Cow 10.00 Elizabeth Geeseman 93 one do 16.00 Michael Miller 94 one Bull Brendle 8.75 Henry Hefflebour 95 one do white/Back 8.00 Henry Hefflebour 96 one do do do 14.00 Henry Pepper 97 one flecket heifer 11.00 Henry Hefflebour 98 one muly do 13.25 Jno Quigly 99 one red do 12.00 John Shoemaker farmer 100 one black Cow 19.00 Saml Tate 101 one Brindle Cow 15.30 Sam,l Dean 102 one hog first Choice 5.60 Wm. Reynolds 103 one do 2nd do 5.60 Wm. Reynolds 104 third do do 5.65 Wm. Reynolds 105 4th do do 5.65 Wm. Reynolds 106 5th do do 5.65 Wm. Reynolds 107 6th do do 5.66 Wm. Reynolds 108 7th do do 5.60 Wm. Reynolds 109 8 do do 5.65 Wm. Reynolds 110 7 Pigs 5.50 Philip Shoemaker Still 111 one windmill 18.00 Esakia Patterson 112 Best (?) horse 81.00 Peter Geeseman 113 Bay horse 57.00 Sam,l Redeth 114 young Bay do 60.00 John Shoup 115 Roan Filly 35.00 Gasper Taylor 116 T? neck chain .70 Jacob Rotr 117 do do 1.00 Jacob Rotr 118 do do 1. Andrew Love 119 do do .90 James Lawthel 120 Grain by the bu 50 bu 25.50 Philip Shoemaker 121 40 bu Rur (?) by the bu 51 25.50 Philip Shoemaker 122 do do Monl(?)55 Cents Pd. 21.17 1/2 Henry Kefflebour 123 Cutting Box 3.20 Jacob Rotr ________ 487.16 124 Loom & Tackling 8.25 Saml Long 125 Comb 1. 1 Sam,l Long 126 Cow 19.00 Henry Drudge 127 Goat P, J.G. 1.20 John Bhone 128 loom tackling Pd 1.00 George Fourt A.S. 129 do do .30 Joseph Shannon 130 do do . 6 John Smith 131 one Sow 8.25 William Reynolds 132 Rye by the Acre 270 per 71.55 John Geeseman 133 Wheat by the do 700 per A 23.52 1/2 Andrew Mowry 134 two Sheep 5.50 David Shoemaker m 135 two Do 5.25 David Shoemaker m 136 two Do 5.75 John Shoemaker fa 137 two Do 5.40 David Shoemaker M 138 two Do 6.00 David Kelly 139 one Stack 9.25 Langston Williamson 140 Iron Kettle 1.00 John Geeseman 141 Brass do 10.16 Sam,l Woodrow 142 two Chairs Pd JG 1.50 James Pye 143 do do 1.30 Peter Geeseman 144 one eight day clock 50.00 Philip Shoemaker Stiller 145 one feather Bead 8.54 Daniel Kouts 146 Chaff Bead .60 John Kimperly 147 Beadstead 2. 6 Philip Shoemaker Stitt 148 Blankets 3.50 Henry Springer 149 one Bead & Beadstead 10.00 Peter Geeseman 150 do do 17.25 John Shoemaker Storekeeper 151 do do 19.00 Jacob Rotr 152 Table 2.52 John Geeseman 153 one Sifter Pd J.G. .90 Henry Rebuk 154 Dresser 10.50 John Shoemaker Stiller 155 Pot .50 Polly Geeseman 156 Stew kettle .27 Polly Geeseman 157 Pot .27 Polly Geeseman 158 Skillet .26 Polly Geeseman _________ 312.95 1/2 (?) 159 jug .25 John Geeseman 160 Iron ladle Pd A,S, .70 James Pye 161 one Lanthorn .55 Andrew Mowry 162 Wouter Can .80 John Geeseman 163 Bucket .95 Peter Burkholder 164 Do .15 Polly Geeseman 165 Do .60 John Geeseman 166 Choppers 1. 1 John Wright 167 Straw Basket .50 John Kerby 168 Bucket .20 Peter Strine 169 2 Coffy Pots .20 Polly Geeseman 170 Candlemount .27 Walter Rutter 171 Reel .25 Polly Geeseman 172 fire Shoevel Pd A,S, .58 Henry Cover 173 wafal Iron 2.15 John Powder 174 Bucket .60 Jacob Null 175 Lot Qeens (?) ware 1.40 Polly Geeseman 176 Puter Dish 1.00 John Powder 177 3 Crocks .30 John Wright 178 Crock .41 John Taylor 179 Crock .60 John Taylor 180 Crock .30 John Taylor 181 Crock .15 Jacob Null 182 16 3/4 # of Pork at 12 Cts per # 2. 1 Walter Rutter 183 do 17# at 11 Cts per # 1.87 James Pye Pd A.S. 184 do 16 1/4 at 12 Cts per # 1.95 John Taylor 185 do 12 Cts per # [blank] William Bogs 186 do 33 1/2# at 12 Cts per # 4. 2 John Kerby 187 do 44 3/4 at 10 Cts per # 4.47 1/2 Walter Rutter 188 one hekel (?) 5.55 (?) Jacob Null 189 Table .25 Philip Shoemaker Stiller 190 Do 2.55 John Paxton 191 Gun 5.39 Daniel Kouts ________ 37.82 1/2 192 Sleat .30 Peter Geeseman 193 one Chest 4.20 Christopher Stouffer 194 one Sleat .26 Peter Geeseman 195 Saddle .11 Solomon mower Pd J.G. 196 Pair Stilyard 2.25 Peter Strine 197 Ten plate Stove 16.50 Solomon Whistler 198 Sundries .30 Polly Geeseman 199 Six Geese Pd A.S. 1.62 Jacob fishburn 200 Dough trough .20 John Geeseman Pd. A.S. 201 Lot sundries .40 Polly Geeseman 202 Pair warping Bars .30 John Kerby _______ 26.45 37.82 1/2 312.95 1/2 487.16 235.67 1/2 20.00 1/2 10.81 _______ Total 1155.55 1/2 Eleven hundred & fifty five Dollars & fifty five cents __________ 1128.88 [a couple of items -- "Grain by the Bush"? -- are crossed out] *********** First account of John Geesman and Phillip Shoemaker........late of Lurgan township Deceased Viz. January 1815, of all and.......said George -- Archibald Bard & Isaac Eaton Esquire..... Accountants charge themselves with the full amount of the Inventory taken and returned 4th March 1815 -- $ 895.91 Also with increase per vendue list returned 4th day of April 1816 - 232.87 Also with the following book debts viz. William Geesman $68.16 James Barr 7.30 John Strain 6.00 Summary book debts as per list filed 18.00 99.46 ______ ________ $ 1,228.24 _________ 1,098.85 1/2 _____________ Balls. in the hands of the Accts. $ 129.38 1/2 I certify that I have examined the amount Exhibited by the Exor. of George Geesman decd. that they have been sworn & affid. to the truth therefore and that the same has been filed and advertised for settlement 11 March 1817. John Findlay Regr. Executors of the last will and testament of George Geesman...gular the goods, and chattles, rights and credits which were of the...dges of Orphan,s Court 11th March 1817 -- Accountants crave an allowance and credit for the following payments & disbursements, viz. Vouchers $ Cts ..th March 1815 No. 1 Cash paid C.M. Lauglin attendance during funeral per rect. 2.00 .. " " 2 Thos. McClellan drawing will Do 2.00 .5 " " 3 Samuel Long an apprasor Do 1.47 .. " " 4 Peter Geesman for shoeing waggon of decd. Do 32.12 .6 " " 5 Samuel Tate clerk at vendue Do 6.00 .. " " 6 Wm. S. Rutgers Medicine from July 1814 proven amt. Do 56.66 ..April " 7 John Hershberger advertising real estate for sale Do 1.00 .. " " 8 Do Do Geesman's paper & subscription Do 3.82 ..Augst " 9 Joseph McKinney proven book account Do 8.02 1/2 .0 Sept. " 10 Samuel Tate Mrs. Geesman's coffin Do 7.00 .1 " " 11 John Kemperly crying vendue Do 12.00 .5 Octbr " 12 Dr. John Simpson attendance during last illness proven amt. Do 17.61 .5 Nov. " 13 Joseph McKinney funeral bill Do 8.02 .4 Decr. " 14 Wm. Reynolds proven amt. and settlement Do 53.02 18 Decr. " 15 Geo. McClelland funeral bill Do 17.49 .7 Jany. 1816 16 William Boggs proven acct. Do 35.09 .0 " " 17 Nicholas Soaf proven acct. Do 3.87 1/2 .4 Febry " 18 John Myer money paid for Decd's use in patenting land sold by Decd. to said Myer per Settlement per rect. 33.36 ... " 19 John Woods for writing done for Decd. Do 1.50 ..March " 20 John Hermoni schooling bill proven acct. Do 2.13 .. " " 21 Nicholas Morret single bill Do 46.93 11 " " 22 Charles McClay single bill Do 60.70 " " " 23 Samuel Tate coffin of Decd. Do 7.00 20 April " 24 Andrew Moury single bill Do 111.28 " " " 25 Do Do Do Do Do 135.79 " " " 26 Do Do Do Do Do 64.27 " " " 27 Do Do Do Do Do 62.29 " " " 28 Do Do Do Do Do 61.46 1/2 14 Octbr " 29 John Deardoff Tax Do 3.17 2 Nov " 30 David McClay bal. on settlement Do .0.30 18 Decr. " 31 Geo. McClelland promissory note Do 17.25 8 Jany 1817 32 Wm. Maclay County tax of 1815 Do 5.09 10 Jany " 33 James Linn for wheat per rect Do 3.50 34 John Mourer proven act. Do 5.84 35 Philip Shoaf threshing for decd. Do 12.80 36 John Smith bal on Settlement per probate Do 16.81 37 Andw. Mourer Do Do Do Do 34.01 38 Johnston Williamson Do Do Do 6.37 Cash paid Register passing this amount Copy etc. 3.50 Cash paid Clerk of Orphans Court 1.50 Cash pd. for advertising this amount 2.00 Cash pd. Mathes. St. Clar Clarke Ep. Stating and ? not ? on will 15.00 39 Joseph Coak provn amt. from rect 51.71 By allowance to accountants 60.00 _________ $1,098.85 1/2