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Dr. estate of Thomas Brooks dec'd. In account with James M. Payne executor Cr  
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Dr. estate of Thomas Brooks decd.
1838 May 16 to cash paid for coffin for the deceased             $5.00
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In account with James M. Payne executor Cr  
“ interest to 31st. Dec. 1839                                                         52
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1838
1839 Jany.1. to cash paid Lucy Payne’s accot. [per?] recps 493.04
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May 16 to cash paid for coffin for the deceased $5.00
“ interest to 31st. Dec. 1839                                                     29.58
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“ interest to 31st. Dec. 1839 52
To commission on recpts. 1st Jany. 1840 a 5 [percent?]           3.75
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1839
                                                                                              $531.89
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Jany. 1. to cash paid Lucy Payne’s accot. [per?] recps 593.04
1840 Jany 1 to balance due executor this day                       456.89
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“ interest to 31st. Dec. 1839 29.58
“ interest to 31st. Dec. 1840                                                       27.41
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To commission on recpts. 1st Jany. 1840 a 5 [percent?] 3.75
To commission on recpts 1st Jany 1841                                     7.35
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$531.89
                                                                                                  491.65
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1840
1841 Jany 1. to balance due executor this day                       344.65
+
Jany 1 to balance due executor this day 456.89
“ interest to 31st December 1841                                               20.68
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“ interest to 31st. Dec. 1840 27.41
To commission on receipts 1st. Jany 1842                                   9.65
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To commission on recpts 1st Jany 1841 7.35
                                                                                                  374.98
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491.65
1842 Jany. 1 to balance due executor this day                       181.98
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1841
“ interest to 31st. Dec. 1842                                                       10.91
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Jany 1. to balance due executor this day 344.65
To commission on recpts. 1st. Jany. 1843                                   3.75
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“ interest to 31st December 1841 20.68
                                                                                                  196.64
+
To commission on receipts 1st. Jany 1842 9.65
1843 Jany 1. to balance due executor this day                         121.69
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374.98
“ interest to 31st Decr. 1843                                                           7.30
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1842
To clerk of Goochd. tickets $2.47, 6.72                                         9.19
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Jany. 1 to balance due executor this day 181.98
To cash paid Master comr. Jno Woodson                                   10.00
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“ interest to 31st. Dec. 1842 10.91
To Harris and Morser’s medical accos.                                       48.37
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To commission on recpts. 1st. Jany. 1843 3.75
To Jno S. Fleming atty accos                                                       60.00
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196.64
To cash pd. for coffin for Albert                                                     2.50
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1843
1844 Jany 1 to balance due executor this day                         $259.05
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Jany 1. to balance due executor this day 121.69
James M. Payne executor . . . Cr
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“ interest to 31st Decr. 1843 7.30
1840 Jany. 1 By hire of negro man Albert year 1839                 $75.00
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To clerk of Goochd. tickets $2.47, 6.72 9.19
Balance due executor                                                                 456.89
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To cash paid Master comr. Jno Woodson 10.00
                                                                                                    531.89
+
To Harris and Morser’s medical accos. 48.37
1841 Jany 1. By hire of negro man Albert year 1840                 100.00
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To Jno S. Fleming atty accos 60.00
“ cash recd. for negro man Lewys work                                       47.00
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To cash pd. for coffin for Albert 2.50
Balance due executor                                                                 344.65
+
1844
                                                                                                    491.65
+
Jany 1 to balance due executor this day $259.05
1842 Jany 1st. by hire of Albert year 1841                                 100.00
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1840
“ cash recd. for Lewy’s work                                                         93.00
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Jany. 1 by hire of negro man Albert year 1839 $75.00
Balance due executor                                                                 181.98
+
Balance due executor 456.89
                                                                                                    374.98
+
531.89
1843 Jany 1st. by hire of Albert year 1842                                     75.00
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1841
Balance due executor                                                                   121.64
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Jany 1. By hire of negro man Albert year 1840 100.00
                                                                                                      196.64
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“ cash recd. for negro man Lewys work 47.00
I think it proper to observe that the negro man Lewy having been liberated by his masters will and being under the impression that he was a free man, would not subject himself to my controle or the controle of any person else. He being a Bricklayer plasterer &c. worked when he pleased, where he pleased, and for whom he pleased  
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Balance due executor 344.65
Consequently I could not hire him out for he would serve nobody and having every reason to believe that if dealt with ridgedly he would abscond and perhaps be lost and not feeling at liberty to sell him least he might not be necessary for the paymt of the debts due from the estate and by the termination of the Suit upon the subj. he might be actually a free manI considered it most to the interest of the estate to get what I could from him, and from those persons for whom he worked. all of which I have faithfully credited above to the best of my knowledge and belief; I was the more confirmed in this propriety of this course from a knowledge of the fact, that such indulgence had been granted him in the lifetime of his master. I would further observe that the two negro men did not come into my possession as executor until after I qualified, I think at June county court 1838 at a time that the people had generally supplied themselves with hands for the year, and did not want to hire; and further that at the commencement of that year my Grand Father the deceased Tho Brooks, had given to me, free of charge, except food clothing, [illegible] &c. the services of Albert for that year and he continued in my service untill the close of the year after which he was regularly hired out as credited above until his death which happened about Jany. 1843. J. M. Payne
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491.65
 +
1842
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Jany 1st. by hire of Albert year 1841 100.00
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“ cash recd. for Lewy’s work 93.00
 +
Balance due executor 181.98
 +
374.98
 +
1843
 +
Jany 1st. by hire of Albert year 1842 75.00
 +
Balance due executor 121.64
 +
196.64
 +
I think it proper to observe that the negro man Lewy having been liberated by his masters will and being under the impression that he was a free man, would not subject himself to my controle or the controle of any person [illegible]. He being a bricklayer plasterer etc. worked when he pleased where he pleased and for whom he pleased  
 +
Consequently I could not hire him out for he would serve nobody and having every reason to believe that if dealt with ridgedly he would abscond and perhaps be lost and not feeling at liberty to sell him least he might not be necessary for the paymt of the debts due from the estate and by the termination of the suit upon the subj. he might be actually a free man I considered it most to the interest of the estate to get what I could from him, and from those persons for whom he worked. all of which I have faithfully credited above to the best of my knowledge and belief; I was the more confirmed in this propriety of this [illegible] from a knowledge of the fact, that such indulgence had been granted him in the lifetime of his master. I would further observe that the two negro men did not come into my possession as executor until after I qualified, I think at June county court 1838 at a time that the people had generally supplied themselves with hands for the year, and did not want to hire; and further that at the commencement of that year my grand father the deceased Tho Brooks, had given to me, free of charge, except food clothing, [tase?] etc. the services of Albert for that year and he continued in my service untill the close of the year after which he was regularly hired out as credited above until his death which happened about Jany. 1843. J. M. Payne

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