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Accounts of the Executors of the Estate of Ichabod Phillips
Augusta Chronicle 1 December 1843, page 4
EXECUTORS' SALE - On the first Tuesday in February next, at the court house door in Muscogee County, in pursuance of the last will and testament of Ichabod Phillips, late of Columbia County, deceased, will be sold at public outcry, to the highest bidder, for cash, three hundred and fifty acres of land in said county, viz: a part of a lot of two hundred and sixty-one, and fifty acres adjoining the beforementioned land; the said land adjoining Timothy Dunham and Samuel Jones. Sold as the property of the said deceased, and for the benefit of the heirs and creditors of the same.
WILLIS PALMER MATHEW PHILLIPS Qualified Executors November 28, 1843.
Augusta Chronicle 6 Dec 1843
Columbia County, Georgia.
In pursuance of the last will and testament of Ichabod Phillips, late of Columbia county, deceased, will be sold, at the court house door of said county, within the usual hours of sale, on the first Tuesday in January next, six negro slaves, to wit: Martin, a man, twenty-three years old; Henny, a woman, about forty-five years old; Rachel, a woman, twenty-six years old, and her three children, to wit: Treece, seven years old; Caroline, two and a half years old; Amanda, fifteen months old. Sold for the benefit of the heirs and creditors of said deceased. Terms made known on the day of sale.
WILLIS PALMER, MATTHEW PHILLIPS, Qualified Executors. November 14, 1843.
[The following accounts were carefully transcribed by Janice Newton Thurmond from the microfilmed records of Columbia County, Georgia, found in the Georgia State Archives, Morrow, Georgia.]
Columbia County, Georgia Ordinary Estate Records Accounts, 1840 -1846 Book "FF" page 411:
Dr* the Estate of Ichabod Phillips, decd, in a/c with Willis Palmer, Executor.
(* "Dr" means “Draw to” — "Pay" or "Paid" JNT)
Jany 2- To Cash paid Stephen Drane = $2.00
Jany 3 - paid Vashti Whitaker a Legacy = $100.00
Jany 3 - paid Editha Taylor = $100.00
Jany 3 - paid Sarah Parish = $100.00
Jany 4 - paid Randolph Newsom = $0.75
Jany 14 - paid Abraham Luckey = $14.12 1/2
Jany 14 - paid Nancy Adams a Legacy = $100.00
March 21- paid J.W. & W.S. Jones = $12.75
Nov 1 - paid Dr. John McTyre = $131.00
Nov 2 - paid Sophia Phillips, note = $234.00
Nov 2 - paid J. Printup = $18.31 1/2
Nov 20 - paid Stephen Drane = $3.00
Dec 2 - paid Winney Kendrick a Legacy = $100.00
Dec 27 - paid Margaret Brinson = $100.00
Jany 2 - paid Matthew Phillips = $100.00 (as guardian for Clarissa???? JNT)
Jany 5 - paid Dr. John McTyre = $20.00
Jany 6 - paid C. Jones Clerk fees = $10.50
Aug 18 - paid Matthew Phillips = $25.25
Aug 18 - paid Abram Cobb = $3.25
Aug 8 - paid Sophia Phillips = $3.00
Aug 8 - paid John Phillips = $20.00
Aug 19 - paid Dr. Daniel F. Adkins = $7.00 $1208.93 2/7
Aug 19 - To Commissions on the above @2 1/2 pr. ct.= $30.22 1/4
Aug 19 - Comm.s on amt. recd 2359 @ 2 1/2 pr. ct. = $58.77 $1298.13
Aug 19 - Balance in favor of Estate at this time = $1060.87 $2359.00
Jany 9 - By Sale of negro man Martin = $634.00
Jany 9 - " " " old Henrietta = $165.
Jany 9 - " Rachel, Trecie, Caroline, Monday = $1035.
Jany 9 - " " " Tract of Land in Muscogee Co. = $520. $2354.00
The Estate of Ichabod Phillips in a/c with Willis Palmer Exor. Cn.
By amount Brought forward = $2354.
The Land sold for cash and the negroes on a Credit of 12 Months
Aug 18 By cash recd. of John Phillips note = $5.00 $2359.
The Perishable property and two negroes were given to the Testators widow during her life.
Willis Palmer Executor of the Will of Ichabod Phillips, decd made Oath the foregoing account is just and true as it Stands Stated to the best of his belief. Willis Palmer
Sworn to before me this 22d day of August 1845 G. Jones Clerk
Dr. the Estate of Ichabod Phillips decd in a/c with Willis Palmer & Matthew Phillips Exors
Jan'y 8 - To Cash paid Ellis Phillips, guardian of
Clarissa Phillips, a Legatee = $100.00
Jan'y 1 - To cash paid Sophia Phillips for Interest on $513 = $41.00
Cash paid G. Jones for recording a/c and Legatee receipt = $1.50 $142.50
Commissions on the above @ 2 1/2 pr. ct. = $3.56 1/2
(Total) = $146.06 1/2
Balance in favor of the Estate at this time = $914.80 3/4 $1060.87
By Balance in favor of Estate on last Settlement = $1060.87
Willis Palmer & Matthew Phillips Executors of the Will of Ichabod Phillips decd made Oath the foregoing account is just and true as it stands stated to the best of their belief. Willis Palmer
Sworn to before me this 6th day of January 1846 G. Jones, Clerk
Book GG page 137:
Dr. the Estate of Ichabod Philips decd in a/c with Willis Palmer & Matthew Philips Exor.
1846 To Cash paid John Collins tax of 1846 = $1.12 1/2
Feb 22 - Cash paid C. H. Shockley atto fee = $12.31 1/4
Feb 22 - Cash paid G. Jones = $1.00 $14.43 3/4
Feb 22 - To Commission on the above @ 2 pr. ct. = $0.36 $14.79 3/4
Feb 22 - Balance in favor of Estate at this time = $1046.87 $1060.87
page 138: Dr. the Estate of Ichabod Philips decd in a/c with Willis Palmer & Matthew Philips Exor
1846 By Balance in favor of estate on last Settlement = $1060.87
Willis Palmer and Matthew Philips Exors of the Will of Ichabod Philips decd made Oath the foregoing account is just and true as it stand Stated to the best of their belief. Willis Palmer Matthew Phillips
Sworn to before me this 22d day of February 1847 G. Jones
The Items of the foregoing a/c on property Supported by vouching. G. Jones, Audr.
Dr. Clarissa Philips in a/c with Ellis Philips Guard.
1847 To Cash paid G. Jones Let. Gdr. = $2.50
Sept Cash paid Clarissa Johnson & her husband Francis M. Johnson in full = $115.00
Cash paid Clerk for recording receipt and this account = $1.50 $119.00
1848 July By Cash recd from the Exor of Ichabod Philips as his Legacy = $100.00
Clarissa Philips in a/c with Ellis Philips Guard. Cr.
By amount brought forward = $100.00
Interest made on the above up to the time it was paid over = $15.-- $115.----
Balance in favoring of Guardian = $4. $119.
Ellis Philis (sic) late Guardian of Clarissa Phillips now Clarisa Johnson made Oath the foregoing account is just and true as it Stands Stated to the best of his belief. Ellis [his X mark] Phillips Sworn to before me this 4th day of October 1847 G. Jones, Clerk
Columbia Co., GA Court of Ordinary Estate Records, Accounts (1856 -1859) Book L page 164:
Estate of Ichabod Phillips to Willis Palmer Exor.
Recd of Willis Exor. Ichabod Phillips one 15/100 dollars for return 1856 6th March 1857
A Colvard Ord.
Recd of W. Palmer Exor Phillips State and County tax for the year One Thousand Eight hundred and fifty six
State tax = $0.36
County tax = $0.33
(Total) = $0.69 cts
Alex. Deas T. C. Richmond County
Recd of Matthew Phillips as Exor of Ichabod Phillips his tax for the year 1856. = $0.57/6
John Collins T. C.
Recd Sophia Phillips his (sic) tax for the year 1856 = $4.40.4 John Collins T. C.
Mrs. Phillips To the Estate Dr. in 1856
March 18 To two dollars worth Flour = $2.00
July 23 1 Bucket 50. Cast. Stud 25. = $0.75
Nov. 18 Pork = $ 1.00
Dec Cash - $2.00
Cash paid by Isaac Luckey = $0.75
Taxes per recp. = $4.61
February Coffee 2.50 Sugar 1.50 Cloth 1.00 = $5.00
Tobacco 1.00 Cheese 1.00 = $2.00
August Flour 4.00 Sept. 1 Sack Salt 2.00 = $6.00
24 lbs Bacon = $3.00
Coffee 1.00 Potatoes .75 = $1.75
Sugar 1.00 (?) Saying (?)
1 patent Plow bit 621/2 = $1.62 1/2
1 pr Shoes 1.00 Cotton .50 Tobacco .25 = $1.75
........................................................(Total) = $32.23 1/2
Recd of the Executors of Ichabod Phillips the above amount for my Support in 1856.
Sophia (her X mark) Phillips Test. (left blank)
page 498: Estate of Ichabod Phillips to W. Palmer, Exor
Received of Sophia Phillips — $3.94, her Tax for the year 1857 L. A. Luke T. C.
Received of Mathew Phillips Exor on Estate of I. Phillips acct. his Tax for the year 1857
Sept. 26 = $00.42
Sept. 26 L. A. Luke T. C.
Received of Willis Palmer for Estate of Ichabod Phillips $00.69
For State and County Tax for the year one thousand Eight hundred and fifty five.Wm. V. Keiner T. C. Richmond Co.
Received of W. Palmer Exor I. Phillips one.15 dols for return 1857 4 March 1858
A. Colvard Or.
The Estate of Ichabod Phillips
1857 In a/c with Willis Palmer
Feby To one dollars worth flour = $1.00
Cheese = $0.60
April 3 1 Bunch Spun Cotton = $1.10
1 Barral Mackerel = $11.25
Oct 4 2 lbs Cheese = $0.30
100 lbs Flour = $ 4.00
Nov 3 4 lbs Cheese = $0 .60
Dec 1 7 lbs Cheese = $1.00
2 Plugs tobacco = $0.50
1 Bottle & 2 vials aruggs = $0 .50
2 Blankets = $ 2.25
1 Sack Salt = $1.38
Black Smiths work in 1857 = $2.24
Paid A Cobb note = $12.00
Paid C Ginn = $10.25 $22.25
Amt. of a/c to Mathew Phillips $2.50 $17.35
Recd of Willis Palmer Exor Ichabod Phillips the above a/c for my Support in 1857
Sophia (her X mark) Phillips Test. Lewis C. Palmer
Estate Ichabod Phillips in a/c with Mathew Phillips Exor
1855 To R. Harris & Co. Dr.
Feb 8 To1 gall Whiskey = $0.70
Mch 25 1 lb salt by A. Phillips = $0.13
May 30 1 gall Whiskey = $0.70
(Total) = $1.53
Recd payment June 14, 1856 R. Harris & Co.
1851 Bot* of V. A. Hatcher (* "Bot" probably means "bought." JNT)
May 17 1 Bot (bottle) oil 37 vial Laudnum 13 = $0.50
31 1/2 gal Gin
31 paste (?---?) .05
Sept 6 4 gal Gin 63 = $1.00
Interest for 4 years = $0.42
(Total) = $1.92
Recd pay of Mathew Phillips. V. A. Hatcher
Received of Sophia Phillips her Tax for the year 1855 = $4.00.9 John Collins T. C.
Received of Mathew Phillips Executor in the Estate of Ichabod Phillips, decd twenty six Dollars and fifty cents December 28th 1855.
James B. Rowland
The Estate of Ichabod Phillips
1855 To Mathew Phillips Exector Dr
July 19 To 10 bushel corn @ $1.00 2 bu, wheat @ 1.50 3.00 = $13.00
Sept 3 50 lbs Beef @ 4 - 2.00 (20) Cash 2.50 36 lbs Beef @ 4 - 1.44 = $5.94
Oct 26 75 lbs Beef - 3.00 (30) 2 1/2 days hauling 25. 1 Bu. wheat 1.50 = $7.00
Dec 13 Coffee 9 lbs Cotton @ 8.72 = $1.22
......................................(Total) = $27.16
Columbia County } Personally came before me Mathew Phillips who being duly sworn deposes & saith the account of twenty seven Dollars & 16/100 is just and true as it stands stated. Matthew Phillips, Exor.
Sworn to and subscribed before me June 19, 1856 Francis M. Hobbs J P
Received of Mathew Phillips one of the Executors of Ichabod Phillips the above account for my support in the year 1855.
Sophia (her X mark) Phillips William (his X mark) Sellers
Mrsser (sic) Phillips act for 1854
To sharping plow 50.
to Do 12 1/2. Coffee 1.00 = $1.62 1/2
Tobacco = $1.00
5 galls syrup @ 371/2 = $1.87 1/2
Sugar = $2.00
To Coffee = $2.00
1 pair shades $1. Sack Salt & pit (sic) 2.50 = $3.50
29 Bushels corn # $1. = $ 29.00
Six lbs cheese @ 20 = $ 1.20
Cash = $2.50
Cash pr 5 (sic) for work done by M. Parish = $28.25
4 Bushels corn @ $1. = $4.00
2.00 lbs Fodder @ $1. = $ 2.00
172 Beef @ 4. = $6.88
137 Pork @ 7. = $9.73
Cash use = $10.00
Bridle = $1.00
Work done on the place for widow = $8.50
Taxes paid by Mathew Phillips Exc = $3.30
Willis Palmer Exc= $1.45 (Total) = $119.81
Received of Willis Palmer and Mathew Phillips Executors of Ichabod Phillips Dec the above account for my support in the year 1854. This the first day of January 1855 Sophronia (sic) [her X mark] Phillips
Test. Egnatius Palmer
Columbia County, Georgia Ordinary; Estate Records Accts Book D (1857 -1873) page 98:
Est. Ichabod Phillips in a/c with Willis Palmer Exor
1857 To amt. pd. Sophia Phillips = $16.32
Tax 1855 = $0.69
Luke. Tax 1857 = $4.36 $71.37
By Bal. due last return
W. Palmer makes oath to the above before me 4th March 1858 A. Colvard Ord. Willis Palmer
1858 Est. Ichabod Phillips in a/c with Willis Palmer Executor
to amt. pd. Sophia Phillips = $149.08
By Sale of Sand to Clarke & Gray = $310.00
Willis Palmer makes Oath to the above before
Me 25 June 1859 Willis Palmer Exor
A. Colvard Ord.