The Petition of Deborah Westerfield of the City of New York Executrix of Elizabeth McCarter deceased Respectfully showeth, That Letters Testamentary upon the last Will and Testament of said Elizabeth McCarter deceased, were granted to your Petitioner on the fifth day of May 1859 [5 May 1859] that the ____ in the estate of said deceased, as creditors, legatees, next of kin, or otherwise, and their places of residence, to the best of the knowledge, information, and belief of our Petitioner are as follows, to wit:

Peter J. Bertine residing in the City of New York

Horace Potten and Elizabeth J. [Potten], his wife, residing at Mount Kisco in the County of Westchester and State of New York

Simeon B. Johnson residing at Yorktown, Westchester County, New York

John H. Ross and William S. Ross and Jane [Ross], his wife, severally residing at Williamsburg in the City of Brooklyn, New York

Samuel Carpenter and Susan [Carpenter] his wife residing at Angelica, Allegheny County, New York

Henry J. Smith residing in Kingston, Ulster County, New York

Jacob Schultz and Harriet [Schultz] his wife residing at Bound Brook, New Jersey

Lewis Carman and Julia[Carman] his wife residing at Sabula, Jackson County, Iowa

Doctor J. G. Matson and Eliza J. [Matson] his wife residing at Anamosa, Jones County, Iowa.

Thomas Murphy and Mary L. [Murphy] his wife residing in New Orleans in the state of Louisiana

Chester W. Pomeroy and Amelia M. [Pomeroy] his wife residing in St. Louis, Missouri

That more than eighteen months have elapsed since said appointment, and your Petitioner is desirous of rendering a final account of all her proceedings to the Surrogate of the County of New York, by whom your Petitioner was appointed, and for that purpose prays that a citation be issued to all persons interested in the estate of said deceased, to attend a final settlement of the account of proceedings of your Petitioner Peter A.H. Jackson to whom letters Testamentary on said Will were issued November 16, 1859.

Dated, New York, November 16, 1860

D. A. Westerfield

Before the Surrogate of New York

Account of Proceedings
In the matter of the final accounting of
Deborah Westerfield, Executrix
and Peter A. H. Jackson, Executor
of Elizabeth McCarter, deceased

To the Surrogate of the County of New York

We Deborah Westerfield, Executrix and Peter A. H. Jackson Executor of Elizabeth McCarter, late of the city of New York do render the following account of our proceedings as Executrix and Executor of said Elizabeth McCarter deceased: On the fifth day of May A. D. 1859 [5 May 1859] Letters of Testamentary were issued to Deborah Westerfield and on the 17th day of November 1859 [17 Nov 1859] to Peter A. H. Jackson. On the seventh day of June A.D. 1859 [2 Jun 1859] the said Deborah Westerfield caused an Inventory of the personal estate of the deceased to be filed in this Office, which personal estate therein set forth amounts, by appraisement by the appraisers duly appointed, to $3,816.19.

Schedule A. hereto annexed, contains a statement of all the property contained in said Inventory, sold by us at public or private sale, with the prices and manner of sale; which sales were fairly made by us, at the best prices that could then be hand, with the due diligence, as we then believed; it also contains a statement of all the debts due the said estate, and mentioned in said Inventory, which have been collected, and also of all interest for moneys received by us, for which we are legally accountable.

Schedule B. hereto annexed, contains a statement of all debts in said Inventory mentioned, not collected or collectable by us, together with the reasons why the same have not been collected and are not collectable; and also a statement of the articles of personal property mentioned in said Inventory unsold, and the reasons of the same being unsold, and their appraised value; and also a statement of all property mentioned therein, lost by accident, without any willful default or negligence, the cause of its loss, and appraised value. No other assets than those in said Inventory, or herein set forth, have come to our possession or knowledge, and all the increase or decrease in the value of any assets of said deceased is allowed or charged in said Schedules A. and B.

Schedule C. hereto annexed, contains a statement of all moneys paid by us for funeral and other necessary expenses for said estate, together with the reasons and object of such expenditure.

On or about the twenty eighth day of February in the year 1860 [28 Feb 1860] we caused a notice for claimants to present their claims against the said estate to us within the period fixed by law, and at a certain place therein specified, to be published in two newspapers, according to law, for six months, pursuant to an order of the Surrogate of the County of New York: to which order, notice, and due proof of publication herewith filed, we refer as part of this account.

Schedule D. hereto annexed, contains a statement of all the claims of creditors presented to and allowed by us, or disputed by us, and for which a judgment or decree has been rendered against us, together with the names of the claimants, the general nature of the claim, its amount, and the time of the rendition of the judgment; it also contains a statement of all moneys paid by us to the creditors of the deceased, and their names and the time of such payment.

Schedule E. hereto annexed, contains a statement of all moneys paid to the legatees, widow or next of kin of the deceased.

Schedule F. hereto annexed, contains the names of all persons entitled as widow, legatee or next of kin of the deceased, to a share of his estate, with their places of residence, degree of relationship, and a statement of which of them are minors, and whether they ave any general guardian, and if so, their names and places of residence, to the best of our knowledge, information, and belief.

Schedule G. hereto annexed, contains a statement of all other facts affecting our administration of said estate, our rights, and those of others interested therein.

We charge ourselves as follows:

to be distributed to those entitled thereto, subject to the deductions of the amount of our commissions, and the expenses of this accounting. The said schedules, which are severally signed by us, are part of this account.

D. A. Westerfield
Peter A. H. Jackson

Schedule B

No debts uncollected to our knowledge.

No articles of personal property not accounted.

No articles of property lost.

No other assets except those stated in Schedule A.

Schedule C

Schedule D

No accounts or claims of creditors have been presented to the Executrix or Executor and none have been paid by us except as stated in Schedule C.

D.A. Westerfield

Peter A. H. Jackson

Schedule E

Schedule of all monies paid to the legatees or next of kin of deceased.

Schedule F

Names of all persons entitled or legatees or next of kin of deceased a share of her estate, with their residences.

Mrs. Jane Ross, Williamsburg, L.I., [Brooklyn] daughter
Mrs. Deborah Westerfield, New York City, daughter
Mrs. Julia Carman, Sabula, Iowa, granddaughter
Mrs. Eliza Matson, Anamosa, Iowa, granddaughter
Mrs. Susan Carpenter, Angelica, NY, granddaughter
Mrs. Harriet Schultz, Bound Brook, NJ, granddaughter
Mrs. Matilda Pomroy, St. Louis, granddaughter
Mrs. M. P. Murphy, New Orleans, granddaughter
Mr. Simeon B. Johnson, Yorktown, NY, grandson
Mr. Henry J. Smith, Kingston, New York, grandson and executor of Cath. L. Ross, dec'd, granddaughter

Deborah Westerfield and Peter A. H. Jackson of New York City are Trustees of:

Mr. Peter J. Bertine, New York City, grandson
Eliza J. Bertholf, New York City, granddaughter
Eliza J. Totten, Mount Kisko, New York, granddaughter

All of whom are of full age.

D. A. Westerfield
Peter A. H. Jackson

Schedule G

The real estate of the deceased in New Orleans has been sold under Power of Attorney executed by the heirs at law and the proceeds distributed.

D. A. Westerfield
Peter A. H. Jackson

Before the Surrogate
In the matter of the Estate of Elizabeth McCarter, deceased

The undersigned one of the devisees under the Will of the decedent objects to the final account of the Executor and Executrix as follows.

1. That under the Will of the decedent certain property and real estate of New Orleans in the State of Louisiana of the value of one hundred and seventy thousand dollars [$170,000.00] has been sold and disposed of by the said executor and executrix, the proceeds of which after deducting the expenses of such sale and now in the hands of such executors or trustees under said will.

2. That by the final account so rendered no account or even ____ is made said sale or of the amount of monies in their hands the proceeds of said sales.

3. That said account is defective and erroneous in not containing such statement of the proceeds of said Estate in their hands.

4. That said account should show to whom the distribution of such money should be made under said Will.

Dated May 1st, 1861

P. J. Bertine
One of the heirs and devisees under said will

In the Matter of the Accounting of the Executor of Elizabeth McCarter, decd

Charles W. Landford of the City of New York being duly Sworn and examined on the part of the Executors, says, I am Proctor and of Counsel for the Executors and have attended to the business of the Estate since the death of Testatrix.

The Real Estate of Testatrix in New Orleans was sold under legal proceedings in that City, the heirs at Law and Trustees under the will appearing by themselves or attorney.

This sum total was divided as following

That the whole of said amount has been settled and distributed and that all the advances charged to the _____ devisees and legatees against their share of her estate by the Testatrix have been deducted and paid out of the proceeds of the Real Estate of the Testatrix at New Orleans.

Sworn before me this 16th day of May 1861, Charles W. Landford

At a Surrogate's Court, held in and for the County
of New York, at the Surrogate's Office, in the City of
New York on the Sixteenth day of May in the year
one thousand eight hundred and sixty one [16 May 1861]

Present, Edward C. West, Esquire, Surrogate.

In the Matter of the final accounting
of Deborah Westerfield and
Peter A. H. Jackson, Executors of
Elizabeth McCarter, deceased

Deborah Westerfield and Peter A. H. Jackson the Executrix and Executor of the last will and testament of Elizabeth McCarter late of the city of New York deceased having heretofore presented their application to the Surrogate of the County of New York for the final settlement of their account as such Executrix and Executor and the surrogate having thereupon issued a citation directed to all the persons interested in the estate of said deceased requiring them to be and appear in this Court on the twenty second day of February last past and attend such final settlement and the said citation having been returned with the _____ of service in all parties in interest and the said Executrix and Executor having appeared in person and Charles W. Sandford Esq. their proctor and Peter F. Bertine a legatee of said deceased having appeared in person and John H. Hedley, Esq. his proctor, and the said matter having been adjourned from time to time until this day and the said Executrix and Executor having filed their account or proceedings with the vouchers in support thereof and the same not having been contested. This _____ adjudged and decreed that the account of the said Executrix and Executor be and the same is hereof finally settled and allowed as filed and adjusted.

The Surrogate makes and records the following Summary Statement of the account of the said Executrix and Executor as finally settled and allowed, filed, and adjusted.

The accounting of Deborah Westerfield and Peter A. H Jackson the Executrix and Executor of Elizabeth McCarter deceased having been finally settled and allowed by _____ it appears that they have on hand of the principal of said Estate the sum of twenty nine hundred and seventy one dollars and five cents [$2,971.05] and of the income of said Estate the sum of four thousand nine hundred and eighteen dollars and 81 cents [$4,918.91]. It is made that out of said balance of principal monies on hand the said Executrix and Executor retain as and for their commissions _____ thereto the sum of one hundred and forty two dollars and sixty four cents [$142.64], that they pay the costs and expenses of this proceeding amount to the sum of one hundred and twenty eight dollars [$128.00], to Charles W. Sanford, Esq. and the sum of two hundred and fifty dollars [$250.00], and to John H. Hedley Esq. the sum of fifty dollars [$50.00] as and for their costs and that the residue being the sum of twenty three hundred and ninety nine dollars and ninety one cents [$2,390.91] be distributed as follows that is to say.

To Deborah Westerfield and Jane Ross each the sum of five hundred and ninety nine dollars and 97 cents [$599.97] which will be in full of each of their shares of principal on this accounting.

To Julia Carman, Eliza Matson, Susan Carpenter, Harriet Shultz, Matilda Pomeroy, Simeon B. Johnson, H. J. Smith, and Mary L. Murphy each the sum of sixty six dollars and sixty seven cents [66.67] which will be in full of each of their shares of said principal in this accounting.

To the legal representatives of Catherine L. Ross, deceased, the sum of sixty six dollars and 67 cents [66.67] which will be in full of her share of said principal in this accounting.

That said Executrix and Executor invest and keep invested the sum of three hundred dollars [$300.00], in trust, the income thereof to be paid to Peter J. Bertine a grandson of said Testatrix during his natural life and after his death said principal sum to be distributed in the manner directed in and by said last Will and Testament.

That said Executrix and Executor invest and keep invested the further sums three hundred [$300.00] dollars in trust the income thereof to be paid to Eliza J. Bertholf a granddaughter of said Testatrix during her natural life and after her death said principal sum to be distributed in the manner directed in said last Will and Testament.

And it is further made that out of said balance of income on hand the said Executrix and Executor retain as and for their commissions _____ thereto the sum of one hundred and seventy three dollars and eight cents [$173.08] and that the residue thereof amounting to the sum forty seven hundred and forty five dollars and seventy three cents [$4,745.73] be distributed as follows that is to say.

To Deborah Westerfield the sum of seventeen hundred and eighty three dollars and 83 cents [$1,783.83] which will be in full of her share of said income in this accounting.

To Jane Ross the sum of eight hundred and ninety four dollars and 23 cents [$894.23], which with the sum of eight hundred and eighty nine dollars and sixty cents [$889.60] heretofore received by her will be in full of her share of said income in this accounting.

To Eliza J. Bertholf the sum of three hundred and ninety one dollars and 91 cents [$391.91] which with the sum of five hundred dollars [$500.00] heretofore received by her will be in full of her share of said income on this accounting.

To Julia Carman, Eliza Matson, Susan Carpenter, Harriet Shultz, Estate of Catharine L Ross dec'd, Matilda Pomeroy, Simeon B. Johnson, Henry J. Smith, and Mary L. Murphy each the sum of one hundred and ninety eight dollars and twenty cents [$198.20] which will be in full of each of their shares of said income on this accounting.

And it appearing that Peter J. Bertine a grandson of said Testatrix has received from said Executrix and Executor of said income the some of one hundred and eight dollars [$108.00] more than he is entitled to, it is ordered that he refund the said Executrix and Executor the said sum so as aforesaid overpaid.