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Dr. estate of Thomas Brooks decd. In account with James M. Payne executor Cr 1838 May 16 to cash paid for coffin for the deceased $5.00 “ interest to 31st. Dec. 1839 52 1839 Jany. 1. to cash paid Lucy Payne’s accot. [per?] recps 593.04 “ interest to 31st. Dec. 1839 29.58 To commission on recpts. 1st Jany. 1840 a 5 [percent?] 3.75 $531.89 1840 Jany 1 to balance due executor this day 456.89 “ interest to 31st. Dec. 1840 27.41 To commission on recpts 1st Jany 1841 7.35 491.65 1841 Jany 1. to balance due executor this day 344.65 “ interest to 31st December 1841 20.68 To commission on receipts 1st. Jany 1842 9.65 374.98 1842 Jany. 1 to balance due executor this day 181.98 “ interest to 31st. Dec. 1842 10.91 To commission on recpts. 1st. Jany. 1843 3.75 196.64 1843 Jany 1. to balance due executor this day 121.69 “ interest to 31st Decr. 1843 7.30 To clerk of Goochd. tickets $2.47, 6.72 9.19 To cash paid Master comr. Jno Woodson 10.00 To Harris and Morser’s medical accos. 48.37 To Jno S. Fleming atty accos 60.00 To cash pd. for coffin for Albert 2.50 1844 Jany 1 to balance due executor this day $259.05 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