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The following is the settling of the estate of Samuel Judson (~18801826) as recorded on pages 189 through 196 of the Probate Court Records of Portage County, Ohio: Estates, volume 4; microfilm number 14. The available copy is, of course, handwritten and occasionally difficult to interpret. The entire process of settling the estate covers a period of over six years, from February 19, 1827, to March 28, 1833. The first step is an inventory and appraisal of the estate and the setting aside of parts of it for his widow, Lucy, who is required by law to receive at least a bed and bedding. She does fare better than this but Samuel's creditors do not.
The appraised value of the estate was $174.99½. The appraised value of goods and chattels set aside for Lucy Judson was $102.28¾; this is in addition to the other amount. The estate not set aside was sold, probably at auction, on March 15, 1827, for which a total of $168.21½ was received; remarkably close to the appraised value. A total of $119.04 in expenses were paid from the estate for: his last illness, $47.73; his funeral, $5.50; court and legal fees, $62.81; and for "pointing" and preserving property, $3.00. After this, 20 individuals made claims against the estate totaling $295.84; these were paid at 35 cents on the dollar.
It is interesting to note that Amzi Atwater, the brother of Samuel's first wife, Lois, was paid $11.25 for Samuel's last sickness. Also, Samuel's brother, Gershom (spelled "Garsham" in the record), filed by far the largest claim against the estate: $157.77. Since that is nearly equal to the entire of the amount received at auction, one can only speculate on the basis for the claim.
Samuel Judson's Estate
[February 19, 1827]
Be it remembered that heretofore, to wit, at a term of the court of common
Pleas of the county of Portage in the State of Ohio, begun holden at
the Court House in the town of Ravenna within and for said county by and
before the Honorable George Todd, President Judge of the third circuit of the
court of common Please in said State and Augustus Baldwin, Elias Harmon, and
Alva Day Esquires assiciate Judges of said court, on the nineteenth day of
February in the year of our Lord one thousand eight hundren and twenty seven,
on motion it was ordered by the court that administration of all and singular
the goods, chattels, chattels, rights, credits; moneys, and effects which were
of Samuel Judson late of the township of Hiram in said county deceased at the
time of his death who died intestate be committed unto Symonun Rider whose
duty it shall be under oath or affirmation to have all and singular the goods
and chattels of the said decedent inventoried and appraised by John Johnson
George W. Pitkin and Miles T Norton householders of the county of Portage
aforesaid (after setting off for the widow if any such provisions or other
property as the appraisers aforesaid shall consider reasonable for the support
of herself and her children for one year from the death of said intestate
which shall be appraised and contained in a separate schedule and this
schedule together with the general inventory shall both be signed by said
appraisers) and make return thereof together with a true and accurate
statement of the debts due and owing to the estate of the said decedent to the
office of the clerk of the court of common Please of the county of Portage
aforesaid within three months from the date of these letters of administration
with a bill of sales of the goods and chattels of the said decedent with three
months after such sales and moreover to adjust and settle up the account of
his administration within eighteen months from the date of these letters as
the law directs.
And it was further ordered by said court that the said Symonus Rider enter in bond with surities in the sum of four hundred dollars conditioned for the faithful discharge of his said trust etc. and Paletiah Allen and Jason Rider were approved as such sureties and the said Symonus Rider having accepted the said trust and having taken an oath well and truely to administer upon said estate according to law did thereupon enter into Bond with the said surities and filed the same in the office of the clerk of our said court which said Bond followed in these words, to wit,
Know all men by these presents, ... [basically duplicating the above wording]. [Signed]
Whereupon on letters of administration in due form of law were issued and delivered to the said Symonus Rider and also our order of appraisment was issued to the said appraisers in the words following, to wit,
[Copy of the order to the appraisers omitted; contains basically statements included above.] Signed, S Day, Clerk
[May 21, 1827]
Afterwards, to wit, on the twenty first day of May in the same year last
aforesaid the said admr returned to the Office of the Clerk of our
said court the aforesaid order of appraisment with an inventory of the goods
belonging to the estate of said intestate, a certificate of the oath
administered to said appraisers, a statement of the debts due and owing to
said estate, and schedules of the property by said appraisers set off to the
widow of said intestate; which said inventory, certificate, statement and
schedules follow in these words, to wit:
An inventory of the goods and chattels of Samuel Judson deceased late of the township of Hiram and county of Portage taken by us John Johnson Miles T Norton and George W. Pitkin appraisers appointed by the court of common Pleas of Portage County as appears by their order bearing date Feby 19th A 1827
[Note: The writer has combined the inventory and appraised value
with the prices received when sold.
Inventoried and appraised February 27, 1827; sold March 15, 1827.]
| One | fanning mill | $10. | 00 | $9. | 06¼ | |||
| One | yearling hide | 1. | 50 | 1. | 26 | |||
| One | old harness | . | 50 | . | 37½ | |||
| One | grindstone | 1. | 50 | 1. | 65 | |||
| One | pair sled runners | . | 50 | . | 18 | |||
| One | plough | 2. | 25 | 2. | 12½ | |||
| Part of waggon | 4. | 00 | 3. | 60 | ||||
| One | harrow | 2. | 08 | 2. | 25 | |||
| One | clevice and pin | . | 50 | . | 43 | |||
| Two | shovels | . | 50 | . | 56¼ | |||
| Sundry pieces of chains | 2. | 75 | 2. | 31 | ||||
| One | box of old iron | . | 50 | . | 62½ | |||
| One | horse harness | 10. | 00 | 10. | 12½ | |||
| One | saddle | 2. | 00 | 2. | 87½ | |||
| Two | sickles | . | 75 | . | 72 | |||
| One | ox yoke | 1. | 00 | . | 80 | |||
| One | ox cart | 16. | 50 | 18. | 25 | |||
| One | brush hook | . | 75 | . | 81¼ | |||
| Two | sythes | . | 50 | . | 68 | |||
| One | whiffletree | . | 25 | . | 12¼ | |||
| Two | pieces of shovels | . | 25 | . | 17 | |||
| One | stock of clover seed | 8. | 00 | 4. | 89 | |||
| One | yoke of oxen | 40. | 00 | 40. | 81 | |||
| One | yearling bull | 3. | 50 | 3. | 31¼ | |||
| One | two year-old Heifer | 6. | 34 | 7. | 00 | |||
| Two | bush wheat at 40 cts per bush | . | 80 | . | 86 | |||
| 59 | Bush of rye at 31 cts per bush | 18. | 39 | 22. | 12½ | |||
| One | heap of corn at 28 doz | 2. | 80 | 5. | 81 | |||
| One | ton of hay | 5. | 00 | 5. | 00 | |||
| Two | weavers reeds | 2. | 00 | 1. | 62½ | |||
| One | steel trap | . | 75 | 1. | 00 | |||
| One | Hatchet | . | 75 | 1. | 27 | |||
| Sundry artlcles with potatoe hook | 1. | 25 | . | 62½ | ||||
| One | Pocket book | . | 75 | . | 81 | |||
| One | Black sow | 3. | 00 | 1. | 85 | |||
| One | Blue barrow | 2. | 25 | 1. | 40 | |||
| A quantity of rye straw | 3. | 00 | . | 49 | ||||
| Wheat straw | 2. | 00 | . | 00 | ||||
| One | Pine chest | 1. | 50 | 1. | 50 | |||
| One | steel trap | . | 62½ | . | 50 | |||
| $161. | 09½ | $168. | 21½ | |||||
| [Inventoried and appraised April 24, 1827; sold May 12, 1827.] | ||||||||
| Six hundred hogshead staves | $12. | 00 | $6. | 35 | ||||
| Five Bushels of rye nearly | 1. | 50 | 1. | 62 | ||||
| Two Chain hooks | . | 40 | . | 37 | ||||
| $13. | 90 | $8. | 34 | |||||
| Given under our hands this 27th day of February A 1827. | ||||||||
| ||||||||
The following are the several debts due and owing the estate of Samuel Judson
deceased as far as has come within my knowledge
| R. Eastern on due bill executed to bearer | 10.25 |
| interest on the same | 2.46 |
| Samuel Loveless on due bill executed to Samuel Judson deceased | 2.80 |
| interest on the same | .85 |
| 16.36 |
Given under my hand this 19th day of May 1827 Simonus Rider administrator of Samuel Judson deceased
A schedule of the goods and chattels of Samuel Judson deceased late of the township of Hiram and County of Portage taked by us John Johnson Miles T. Norton and George W. Pitkin which we set off to Lucy Judson widow of the deceased as property exempt from execution including one bed and bedding for the widow provided by law.
| One Cow | $12.00 | ||||
| Twelve sheep | 19.00 | ||||
| All the flax | 2.00 | ||||
| One Brass kettle | 2.00 | ||||
| One Iron kettle | 2.75 | ||||
| Two Spinning wheels | 3.00 | ||||
| Two Beds and bedding | 9.00 | ||||
| Fifteen dollars selected by widow | 15.00 | ||||
| Six Silver tea spoons | 3.50 | ||||
| Two Cupboards with sundry articles therein | 8.00 | ||||
| One Churn | .75 | ||||
| Six chairs | 2.50 | ||||
| One Flat iron | .25 | ||||
| One bed and bedding for the widow | 18.00 | ||||
| We do hereby set off for the support of the family of the deceased twelve months from the 29th day of October* last the following property, viz, | |||||
| One Trammel | $0.50 | ||||
| One Steelyard | .75 | ||||
| One Lantern | .44 | ||||
| One Wash kettle | .50 | ||||
| One Iron pot | 1.25 | ||||
| One Frying pan | .50 | ||||
| One Spider and cover | .75 | ||||
| One shovel and tongs | .50 | ||||
| One Half bushel | .25 | ||||
| One Wash tub | .37 | ½ | |||
| One Table | .50 | ||||
| One Vinegar barrel | 37 | ½ | |||
| Sundry dry barrels | .50 | ||||
| Half barrel salt | 2.00 | ||||
| Cider barrel and soup grease tub | .50 | ||||
| Three barrels of pork | 20.00 | ||||
| One Tub of lard | 1.50 | ||||
| One Wooden bowl | 31 | ¼ | |||
| Fifty lb cheese | 2.50 | ||||
| One barrow hog | 2.75 | ||||
| Ten Bushels of potatoes | 2.50 | ||||
| One Trunk | 1.00 | ||||
| Two Table cloths | 1.00 | ||||
| Four bags | 1.00 | ||||
| Ninety Bushels of corn | 25.20 | ||||
| One Ton of hay | 5.00 | ||||
| Twenty Bushels of oats | 3.75 | ||||
| Two Axes | 1.50 | ||||
| Two Hay forks | 62 | ½ | |||
| One Half barrel keg | .25 | ||||
| One Sheep | 1.00 | ||||
| One Cow hide | 2.00 | ||||
| Forty Five Bushels wheat | 18.00 | ||||
| One Light stand | .75 | ||||
| Flax machine | .50 | ||||
| Auger Shave and hammer | .40 | ||||
| One Shovel | .50 | ||||
| One Bushel of rye | .31 | ||||
| One Mop | .25 | ||||
| $102.28 | ¾ | ||||
| Given under our hands this 27th day of February A. 1827 | |||||
| |||||
* Note the reference to October 29, 1826. This is probably the date that Samuel actually died since the court was to set aside items to sustain Lucy and the children at home for one year after his death.
[September 8, 1828]
Afterward at a Term of said court begun and holden at the court House
aforesaid within and for the county of Portage aforesaid by and before the
Honorable George Todd President Judge as aforesaid and Elias Harmon Alva Day
and Elkanah Richardson Esquires assiciate Judges of the same court on the
eighth day of September in the year of our Lord one thousand eight hundred and
twenty eight came the said administrator and on motion a further day was given
him to make settlement of his administration on said estate until the next
term of said Court.
[Similar extensions were granted by the court to the administrator at successive terms of the court on February 16, 1829; 3rd Monday in May, 1829; September 14, 1829; and May 3, 1830. Finally, on September 6, 1830] ... came said administrator and presented the court his account current with the estate of the said intestate which being examined was approved by the court and thereupon the court declared to the creditors of the said intestate a dividend of sixteen cents six mills on the dollar, and it was ordered by the court that the said account be filed in the office of the clerk of said court for the inspection of all persons interested until the next Term of said Court.
[February 16, 1831]
Afterward at a Term of said court begun and holden at the court House
aforesaid within and for the county aforesaid by and before the Hon. judges
last aforesaid on the sixteenth day of February in the year of our Lord one
thousand Eight hundred and thirty one came the said administrator and it
appearing to the court that no exception had been filed to said account since
the filing of the same. Therefore it was ordered by the court that said
account be accepted approved and admitted to record.
[October 15, 1832]
Afterward at a Term of said court begun and holden at the court House
aforesaid within and for the county aforesaid by and before the Hon. judges
last aforesaid on the fifteenth day of October in the year of our Lord one
thousand and thirty two came the said administrator and again presented to the
court the same account current with said estate by him so as aforesaid
presented and thereupon the court declared a dividend to the creditors of the
said intestate of thirty five cents on the dollar in stead of the aforesaid
dividend of sixteen cents and six mills and it was ordered by the court that
said account be filed in the office of the clerk of said Court for the
inspection of all persons interested until the next Term of said Court.
[March 28, 1833]
And now at this Term of said court, to wit, at the Term thereof begun and
holden at the court House aforesaid within and for the county aforesaid by and
before the Honorable Matthew Birchard President Judge of the third circuit
of the court of common Please in said State and Elkanah Richardson Elias
Harmon and Geo. B. De Pryster associate Judges of the same court on the twenty
eighth day of March in the year of our Lord one thousand Eight hundred and
thirty three comes the said administrator and it appearing to the court that
no exceptions have been filed to said account since the fileing of the same.
Therefore it is ordered by the court that said account be accepted approved
and admitted to record which said account follows in these words, to wit,
By Symonus Rider admr of Samuel Judson deceased
| To amount of Inventory and appraisal | $174.99 | ||
| To amount of note R. Eaton | 12.71 | ||
| To amount of note S. Loveless | 3.65 | ||
| Crs | $191.35 | ||
| By Loss on Sales | 6.78 | ||
| By loss of Note R. Eaton | not collectable | 12.71 | |
| By Loss of note S. Loveless | not collectable | 3.65 | |
| 1 | By Paid Saml S. Whipple | Last sickness | 27.75 |
| 2 | By Paid Enoch Leavitt | " " | 3.50 |
| 3 | By Paid Joseph Skinner | " " | 4.73 |
| 4 | By Paid Joel Chapman | Funeral expense | 5.00 |
| 5 | By Paid Ruth Rice, | Last sickness | .50 |
| 6 | By Paid Franklin Snow | Grave | .50 |
| 7 | By Paid Amzi Atwater | Last sickness | 11.25 |
| 8 | By Paid Geo. W. Pitkin | Appraiser | 2.00 |
| 9 | By Paid John Johnson | Appraiser | 2.25 |
| 10 | By Paid J. B. Buttler | Pointing | 1.00 |
| 11 | By Paid Miles T. Norton | Appraiser etc. | 3.25 |
| 12 | By Paid Charles Loomis | Preserving Property | 2.00 |
| 13 | By Paid Seth Day | Clerk Court | 6.75 |
| 14 | By Paid T. Q. Bierce | Council | 3.00 |
| By Paid Services of admr allowed by court | 45.56 | ||
| 142.18 | |||
| Claims exhibited against the estate of Samuel Judson deceased for dividend. | |||
| 1 | Garsham Judson | 157.77 | |
| 2 | A. H. Palmer | 1.75 | |
| 3 | Mason Filden, Jr. | 24.25 | |
| 4 | Lyman Cody | 7.56 | |
| 5 | Henry Herrington | 20.00 | |
| 6 | Shabal Lamb | 9.25 | |
| 7 | Coolman & Swift | 0.32 | |
| 8 | Elias Smith | 2.37 | |
| 9 | Henry Bennet | 2.27 | |
| 10 | John Blair | 4.66 | |
| 11 | Joseph Skinner | 22.87 | |
| 12 | Jason Rider | 2.00 | |
| 13 | Samuel Whipple | 0.65 | |
| 14 | Salmon Carter | 2.25 | |
| 15 | Charles Halett | 4.25 | |
| 16 | Ariel Walden | 1.40 | |
| 17 | John Butler | 5.00 | |
| 18 | Martin McClintock | 2.50 | |
| 19 | Silas Crocker | 2.00 | |
| 20 | Horace A. Loomis | 20.72 | |
| [sic] | 295.84 | ||
| Percentage thirty five cents on the Dollar. | |||
| M. Birchard Pres. Judge | |||
[Note: The stated credits of $191.35 less the paid and uncollected amounts of $142.18 leaves only $49.17 to be distributed among the 20 claims filed against the estate totaling $295.84 (actually $293.84 when correctly added). This does, indeed, yield the initial dividend percentage of 16.6. However, ultimately a dividend rate of 35% was declared. At this rate, the available $49.17 would pay dividends to $140.49 in claims. This leaves $104.49 in claims unpaid; the reason for this is not explained.]
Some of the items in the inventory that are not as commonly seen in suburbia in the late 1900s are: