Lizzie’s Will & Probate Accounting

Two key documents associated with this case give us real insight into Lizzie and her post-Trial life at “Maplecroft”. The two documents are her Last Will & Testament and the lengthy (6 years) probating of that document. When studied carefully, they tell us a lot.

Last Will and Testament

of

Lizzie Andrew Borden

I, Lizzie A. Borden, otherwise known as Lizbeth A. Borden, of Fall River in the County of Bristol and the Commonwealth of Massachusetts, do make this my last will and testament hereby revoking all other wills heretofore made by me. After the payment of my just debts and funeral charges I give, devise and bequeath as follows;

1. To the City of Fall River the sum of five hundred dollars, the income derived there from to be used for the perpetual care of my father’s lot in the Oak Grove Cemetery in said Fall River.

2. To my housekeeper and to each one of the servants who shall have been with me for five years and shall be in my employ at the time of my death the sum of three thousand dollars.

3. To Charles C. Cook, of said Fall River and Tiverton, for his long and faithful services to me the sum of ten thousand dollars, and my so-called Baker Lot on French Street, across from where I live.

4. To the Animal Rescue League of said Fall River the sum of thirty thousand dollars, also my shares of stock in the Stevens Manufacturing Company. I have been fond of animals and their need is great and there are so few who care for them.

5. To Miss Helen Leighton I give my three diamond rings and diamond and sapphire brooch, my inlaid mahogany desk and chairs in my library, also my library desk with the reading lamp, and I also direct that she shall have the first choice and may take any and all of my rugs, books, china, pictures and furniture that she may choose. I also give and devise to her one-half of my share in the A. J. Borden Building, in said Fall River, if she shall survive me, if not I give and devise my interest therein to Grace H. Howe, to her and to her heirs, executors, administrators and assigns forever.

6. To my cousin, Mrs. Grace H. Howe, my diamond and amethyst ring and I direct that she shall have second choice of my rugs, books, china, pictures and furniture, and I also give to her the privilege, so far as I have the same, to use the Oak Grove Cemetery lot for burial purposes. I also give and devise to her one-half of my share in the A. J. Borden Building in said Fall River, to her, her heirs, executors, administrators and assigns forever.

7. To Mrs. Margaret L. Streeter, of Washington, District of Columbia, the sum of five thousand dollars with my diamond and sapphire ring with five stones which she always liked.

8. To Mrs. Minnie E. A. Lacombe, of Washington, D.C. the sum of five thousand dollars.

9. To S. Howard Lacombe, the son of Minnie E. A. Lacombe the sum of two thousand dollars.

10.To Catherine M. McFarland, of said Fall River, the sum of five thousand dollars.

11.To Gertrude M. Baker, of said Fall River, the sum of one thousand dollars.

12. To Mrs. Mary L. Orters of Sharon, Massachusetts, the sum of five thousand dollars; if she shall not be living at my decease I give the same to her husband, Henry L. Orters.

13. To Winnifred F. French, of said Fall River, the sum of five thousand dollars; if she shall not be living at the time of my decease I give the same to her sister, Sara H. French.

14. To Alice I. Soderman, of said Fall River, the sum of two thousand dollars, also my jeweled watch and chain.

15. To Elsie F. Carlisle, formerly of Fall River, now in California, the sum of one thousand dollars.

16. To Dr. Annie C. Macrae, of said Fall River the sum of one thousand dollars.

17. To my old schoolmate, Lucy S. Macomber, of said Fall River, the sum of one thousand dollars.

18. To my old schoolmate, Adelaide B. Whipp, of said Fall River, the sum of one thousand dollars.

19. To my housekeeper, Ellen B. Miller always called Nellie, all the contents of her room if she wants them.

20. To Mrs. Ethel H. Engel, of Los Angeles, California, the sum of one thousand dollars.

21. To my cousin George E. Robinson, of Swansea, Massachusetts, the sum of one thousand dollars.

22. To my cousin Edson M. Robinson, of said Swansea, the sum of one thousand dollars.

23. To my cousin, Percy V. Robinson, of said Swansea, the sum of two thousand dollars.

24. To Grace L Terry, daugther of my chauffeur, the sum of two thousand dollars.

25. To Ellen B. Terry, wife of my chauffeur, the sum of two thousand dollars.

26. To Ernest Alden Terry, Jr. the sum of two thousand dollars, with the so-called Belmont lot which is west of my home lot.

27. To Animal Rescue League, of Washington, D. C., the sum of two thousand dollars.

28. I have not given my sister, Emma L. Borden, anything as she had her share of her father’s estate and is supposed to have enough to make her comfortable.

29. The rest and residue of my property of every description or wherever situated I give, devise and bequeath in equal shares to Helen Leighton and my cousin, Grace H. Howe, to her, her heirs, executors, administrators and assigns, forever.

I nominate Charles C. Cook to be executor of this my last will and testament and request that he may be exempt from giving sureties on his official bond to any Probate Court.

If said Charles C. Cook shall not be living at my decease I nominate Frederick E. Bemis, cashier of the Fall River National Bank, to be executor of this my last will and testament and request that he may be exempt from giving sureties on his official bond to any Probate Court.

In testimony whereof I hereunto set my hand and in the presence of three witnesses declare this to be my last will and testament this thirtieth – day of January – in the year nineteen hundred and twenty-six.

On this thirtieth – day of January – A. D. 1926, Lizzie A. Borden otherwise known as Lizbeth A. Borden, of Fall River, Massachusetts, signed the foregoing instrument in our presence, declaring it to be her last will and testament and as witnesses thereof we three do now, at her request, in her presence and the presence of each other hereto subscribe our names.

Signed:

Lizbeth A. Borden

Lizzie A. Borden

Witnessed:

Ellen R. Nottingham

Carl A. Terry

Charles L. Baker

****************************************************************

Here is a little chart showing the dates involved in the Probate of Lizzie’s Will.

Proceeding	Inclusive Dates	Held
1st Accounting	June 24, 1927 – May 1, 1929	October 2, 1931 (Fall River)
2nd Accounting	May 2, 1929 – Jan. 1, 1932	February 17, 1933 (Taunton)
3rd (Substituted) Accounting	Jan.1, 1932 – Nov. 28, 1932	February 17, 1933 (Taunton)
4th Final Accounting	Nov. 28, 1932 – March 3, 1933	March 24, 1933 (Attleboro)

Probate Court Documents

For the Estate

of

Lizzie Andrew Borden

COMMONWEALTH OF MASSACHUSETTS.

BRISTOL, SS.

The first account of Charles C. Cook executor of the last will and testament of Lizzie A. Borden otherwise called Lizbeth A. Borden late of Fall River in the County of Bristol, deceased.

This account is for the period beginning with the twenty-fourth day of June A.D. 1927, and ending with the first day of May A.D. 1929. Said accountant charges himself with the several amounts received, as stated in Schedule A, herewith exhibited, 175013.17 and asks to be allowed for sundry payments and charges as stated in Schedule B, herewith exhibited, $172917.59 Balance as stated in Schedule C, herewith exhibited, $ 2095.58

(signed) Charles C. Cook, Executor

At a Probate Court held at Fall River in said County, on the second

day of October A. D. 1931.

The foregoing account having been presented for allowance and verified by the oath of the accountant and all persons interested having been duly notified, objection being made and said account having been examined and considered by the Court, It is decreed that the accountant be charged in Schedule A with the

following items:

29. The proceeds of sale of the property on French Street, Fall

River, Massachusetts, known as the Henry property, $10,000.

30. Interest on $10,000 from April 14, 1928 to date $2,080.

With such addition, the items in Schedule A are allowed.

That the following items in Schedule B be disallowed:

Item 3, $2380; Item 6, $425.01; Item 32, $57.80; that Item 60, executor’s fee be disallowed and in place thereof allowed for $5000; that all items of Schedule B not specifically disallowed or allowed in part be allowed and that the accountant stand charged with $22,038.39.

SCHEDULE A.

1 Amount of personal property, according to inventory 14128.28

Amounts received from income, gain on sale of personal property over

appraised value, and from other property as follows:

2 Gain on sale of Rockland Light & Power Co 1246.44

3 Gain on sale of American Tel. & Tel. 19.43

4 Gain on sale of American Woolen 320.16

5 Gain on sale of Boston & Maine 102.78

6 Rentals 5385.19

7 Interest on deposit 1232.13

8 Cash received for insurance on building 732.22

9 Interest on mortgage above inventory 2316.67

10 Sale of Lake lot 3062.50

11 Inheritance tax, Leighton & Howe 9397.72

12 Fall River Savings Bank 149.45

13 Union Savings Bank 142.48

14 Dividends, Rockland Light & Power 448.90

15 Dividends, Fitchburg Gas 34.50

16 Dividends, American Tel. & Tel. 261.00

17 Dividends, No. Boston Lighting Co. 75.00

18 Dividends, Springfield Gas 42.00

19 Dividends, No. Boston Lighting Co. 19.44

20 Dividends, Fall River Electric Light 50.00

21 Dividends, Tecumseh Mills 126.50

22 Dividends, B.M.C. Durfee Trust Co. 848.80

23 Dividends, Rockland Light & Power 39.00

24 Dividends, Fall River Gas Works 3.75

25 Dividends, Stevens Mft. Co. 1548.00

26 Dividends, Government Bonds 1275.00

27 Dividends, Fall River Electric Light 5.43

28 Cash for telephone call .40175013.17

SCHEDULE B.

Showing payments, charges, losses and distributions.

1 Ellen Miller, salary 180.00

2 J. Pemberton 50.00

3 Ernest Terry 2380.00

4 Cash for house 135.00

5 Travel, lunches and telephone 7.00

6 Standard Oil, gasoline 425.01

7 Fall River Elec. Lt. Co. 54.31

8 Fall River Gas Co. 796.34

9 N.E. Tel. & Tel. Co. 33.90

10 Water bills 23.21

11 J. E. Winward & Co. undertaker 696.70

12 Potter & Earle, electricians on contract 193.82

13 J. Friar, painting contract 2054.52

14 Reed’s 31.00

15 H. Sears 24.45

16 E. J. Sokoll, cake, etc. 2.60

17 Frigidaire Corp. 7.50

18 Dr. Weeks, dentist 12.00

19 L. Drape market 2.73

20 Quality Market 27.28

21 A. H. Leeming, carpenter 2317.95

22 William Kennedy, plumbing 2181.68.23 J. Deane, groceries 5.25

24 Reed’s Tire Shop 8.50

25 J. E. McMahon, masonry 65.60

26 Geo. Pollard, auto repairs 1.10

27 Jordan Marsh Co., mdse. 1.50

28 Reed’s 4.00

29 Lawson Granite & Marble Works 80.00

30 D. T. Wilcox 12.80

31 H. Sears, care of lawns, etc. 11.47

32 Staples Coal Co., 57.80

33 E. Carey 10.00

34 Dr. Mason 25.00

35 Fall River Globe, advertisement 17.60

36 F. Bemis 476.88

37 Catherine McFarland, nurse 32.00

38 C. C. Cook, registering letters 6.26

39 A. E. Seagrave, recording mortgage .90

40 Animal Rescue League 3.00

41 J. C. Greene 2.50

42 Appraisal of real estate 75.00

43 Appraisal of jewelry 25.00

44 Appraisal of books 25.00

45 Appraisal of furniture 20.00

46 Taxes on sale of stock 447.80

47 Inheritance tax 12882.41

48 Income tax 541.64

49 City of Fall River, tax 6337.55

50 Commonwealth of Massachusetts 2.00

51 Animal Rescue League, Stevens Mfg. Co. dividends 516.00

52 Ellen B. Miller 2854.47.53 Florence Pemberton 2854.47

54 Charles C. Cook 9514.92

55 Animal Rescue League 30000.00

56 Margaret L. Streeter 4757.46

57 Minnie E. A. Lacombe 4757.46

58 S. Howard Lacombe 1902.98

59 Catherine M. McFarland 4757.46

60 Gertrude M. Baker 1000.00

61 Mary L. Orters 4757.46

62 Winnifred F. French 4757.46

63 Alice I. Soderman 1902.98

64 Annie C. Macrae 1000.00

65 Elsie F. Carlisle 1000.00

66 Lucy S. Macomber 1000.00

67 Ethel H. Engel 1000.00

68 George E. Robinson 1000.00

69 Adelaide B. Whipp 1000.00

70 Percy V. Robinson 1902.98

71 Edson M. Robinson 1000.00

72 Grace L. Terry 1902.98

73 Ernest Alden Terry, Jr. 1902.98

74 Ellen B. Terry 1902.98

75 Animal Rescue League, Washington, D.C. 1902.98

76 City of Fall River 500.00

77 Ernest A. Terry 2854.47

78 Arthur E. Seagrave, attorney’s fee 2000.00

79 Baker, Seagrave & Terry, attorney’s fees 3000.00

80 C. C. Cook, executor’s fee 10000.00

81 Loss on sale of Fitchburg Gas & Elec. .52

82 Loss on sale of Springfield Gas 224.56.83 Loss on sale of Fall River Electric Light 100.52

84 Loss on sale of Fall River Gas 25.00

85 Loss on sale of No. Boston Lighting Co. 60.48

86 Loss on sale of Davol Mills 68.70

87 Loss on sale of Troy, Laurel Lake & Richard Borden 66.43

88 Stevens Mfg. Co. stock devised to Animal Rescue League 18060.00

89 Loss on sale of N.Y. N.H. & H. R.R. Co. bonds 8.33

90 Loss on sale of mortgage 5000.00

91 Household furniture distributed 1705.05

92 Books distributed 1134.75

93 Jewelry 2449.10

94 Silver, china, glassware, etc. 571.10

95 Lincoln sedan, 1923, to C. C. Cook 1000.00

96 Buick sedan to Ernest Terry (1924) 425.00

172917.59

SCHEDULE C.

Cash in hands of executor 2095.58.The second account of Charles C. Cook executor of the last will and testament of Lizzie A. Borden otherwise called Lizbeth A. Borden late of

Fall River in the County of Bristol, deceased. This account is for the period beginning with the second day of May A.D. 1929, and ending with the first day of January A.D. 1932. Said accountant charges himself with the several amounts received, as stated in Schedule A, herewith exhibited, $10339.51 And asks to be allowed for sundry payments and charges as stated in Schedule B, herewith exhibited, $10059.08.

Balance as stated in Schedule C, herewith exhibited, $ 280.43.

(signed) Charles C. Cook, Executor

COMMONWEALTH OF MASSACHUSETTS

BRISTOL, SS At a Probate Court held at Taunton in said County, on

the seventeenth day of February A.D. 1933.

The foregoing account having been presented for allowance and verified by the oath of the accountant, and all persons interested having been duly notified and objections being made thereto and after hearing, and the same having been examined and considered by the Court, IT IS DECREED that said account be allowed.

(signed) Mayhew R. Hitch, Judge of Probate Court.

SCHEDULE A.

Amount of personal property, according to inventory, or balance of next prior account, 2095.58.

Amounts received from income, gain on sale of personal property over appraised value, and from other property as follows:

Item 3 of Schedule B, 1 st acct., disallowed 2380.00

Item 6 of Schedule B, 1 st acct., disallowed 425.01

Item 32 of Schedule B, 1 st acct., disallowed 57.80

Reduction of Item 80 1 st acct., disallowed 5000.00

Interest from Bank 41.12

B.M.C. Durfee Trust Co. account 340.0010339.51

SCHEDULE B

Showing payments, charges, losses and distributions.

1 May 28 ’29 Herald News 7.59

2 June 22 Agnes Bennett, settlement of suit 50.00

3 July 8 Herald News 12.51

4 Sept. 10 Herald News 5.20

5 Sept. 17 Internal Revenue, tax 135.17

6 Oct. 20 Fall River, tax 200.56

7 Dec. 10 Register of Probate, on Anderson case 12.40

8 April 4, ‘30 R. Bogle, atty. For Matilda Anderson 2000.00

9 April 24 Insurance 5.00.10 Jan. 7, ‘31 Fall River Herald News 16.80

11 Feb. 20 Insurance 5.00

12 Mar. 8 A. H. Leeming, lock 4.35

13 May 15 Insurance on Garage 4.50

14 Helen Leighton, partial distribution 3800.00

15 Grace H. Howe 3800.00 10059.08

SCHEDULE C

(This schedule contains all items of personal property now in possession of the accountant, including cash.)

Balance on hand $ 280.43.The third and final account of Charles C. Cook executor of the last will and testament of Lizzie A. Borden otherwise called Lizbeth A. Borden late

of Fall River in the County of Bristol, deceased. This account is for the period beginning with the first day of January A.D. 1932, and ending with the twenty-eighth day of November A.D. 1932. Said accountant charges himself with the several amounts received, as stated in Schedule A, herein exhibited, $ 12,885.43 and asks to be allowed for sundry payments and charges as stated in Schedule B, herewith exhibited, $ 12,885.43.

Balance as stated in Schedule C, herewith exhibited, $ none

(signed) Charles C. Cook, Executor

Schedule A

Amount of personal property, according to inventory, or Balance of next prior account, 280.43. Amounts received from income, gain on sale of personal property

over appraised value, and from other property as follows:

1 Proceeds of sale of the property on French Street, Fall River,

Mass., known as the Henry property as per decree of Oct. 2, 1931 10,000.00

2 Interest on $10,000 from April 14, 1928 to October 2, 1931 at the rate of

6% as per decree of Oct. 2, 1931 2,080.00

3 Interest on $10,000 from Oct. 2, 1931 to December 2, 1932 @ 4 1/2%, 1 yr. and 6 mos. 525.00, 12,885.43.

Schedule B

Showing payments, charges, losses and distributions

1 1927 Deduction of 1 1/2% on item for interest on $10,000 from April 14/28 to Oct. 2/31 (this sum deposited at 4 1/2% and accountant should not charged with with excess

520.00

2 May 3 City of Fall River, water meter for Henry prop. 7.25

3 May 3 Travelers Ins. Co. Liability policy Henry prop. 18.00

4 Oct. 13 City of Fall River, water bill on Henry prop. 1.00

5 Nov. 4 Fall River Herald Pub. Co. (Adv. Garage and lot) 10.08

6 Nov. 4 Fall River Daily Globe, (Adv. Garage and lot) 7.92

7 April 18/28 Wm. Kennedy, installing sinks and plumbing in Henry property 100.06

8 June 6 A.H. Leeming, repair to roof of Henry property 109.95

9 M. McMahon, mason work on cellar floor of Henry prop. 85.40

10 Nov. 14/32 C. C. Cook, commission on sale of Henry property $10000, at 4%

400.00

11 Nov. 14 Interest on commission of $400. @4 1/2% from April 14/28 to Nov. 14/32 (4 years 7 months) 82.50

12 Nov. 14 C.C. Cook balance due for commission on sale of A.J. Borden

Bldg. (Amnt of Comm. $4450)

Collected from purchaser $3150 1300.00

Arthur E. Seagrave, legal services 1000.00

Charles C. Cook, fees for closing estate 100.00

George L. Sisson, legal services 150.00

Travel with automobile on business connected with settlement of estate, 1,000 miles @ .10 per m. 100.00

Extra clerk hire re settlement of estate 10 weeks @ $30.00 300.00

Helen Leighton final distribution 4296.63

Grace Howe final distribution 4296.64

12885.43

Schedule C

The substituted third account of Charles C. Cook executor of the last will

and testiment of Lizzie A. Borden otherwise called Lizbeth A. Borden late

of Fall River in the County of Bristol, deceased. This account is for the period beginning with the first day of January A.D. 1932 and ending with the twenty-eighth day of November

A.D. 1932.

Said accountant charges himself with the several amounts received, as stated in Schedule A, herewith exhibited, $ 12,885.43 and asks to be allowed for sundry payments and charges as stated in Schedule B, herewith exhibited, $ 4,663.09

Balance as stated in Schedule C, herewith exhibited, $ 8,222.34

(signed) Charles C. Cook, Executor

COMMONWEALTH OF MASSACHUSETTS

Bristol, SS.

At a Probate Court held at Taunton in said County on the seventeenth day of February A.D. 1933.

The foregoing account having been presented for allowance and verified by the oath of the accountant, and all persons interested having been duly notified and objections being made thereto, and said account having been examined and considered by the Court, It is decreed that the first three items of Schedule A be allowed; that the fourth item, $525., be disallowed and instead thereof that the accountant be charged with said item to the amount of $968.41; that the.following items of Schedule B, in the order in which they appear in the

account, be disallowed: $520. — $7.25 — $85.40 — $400. — $82.50 –$1300. — $100. — $100. — $300. — $63.43; that the following items of Schedule B, in the order in which they appear in the account, be allowed: $18. — $1. –$10.08 — $7.92 — $100.06 — $109.95 — $150. — $307.50; that the item, Arthur E. Seagrave, $1000., be disallowed and allowed for $725., and the accountant stand charged with $11899.33.

(signed) Mayhew R. Hitch

Judge of Probate Court

Schedule A

Amount of personal property, according to inventory, or Balance of next prior account 280.43

Amounts received from income, gain on sale of personal property over appraised value, and from other property as follows: Proceeds of sale of the property on French St., Fall River, Mass., known as Henry property as per decree of October 2, 1931. 10000.00

Interest on $10,000 from April 14, 1928 to October 2, 1931 at the rate of 6%, per decree of October 2, 1931 2080.00

Interest on $10,000 from October 2, 1931 to December 2, 1932 @ 4 1/2% 1 yr. and 2 mos. 525.00

12885.43.

Schedule B

Showing payments, charges, losses and distributions.

1 1932 Nov. 14 Deduction of 1 1/2% on item for interest on $10000 from April 14/28 to Oct. 2/31 (this sum deposited @4 1/2% and accountant should not be charged with excess) 520.00

2 1927 May3 City of Fall River, water meter for Henry prop. 7.25

3 Travelers Ins. Co. Liability policy for Henry prop. 18.00

4 Oct. 13 City of Fall River, water bill for Henry prop. 1.00

5 Nov. 4 Fall River Herald Pub. Co. advertising for Henry

prop. 10.08

6 Fall River Daily Globe, advertising for Henry prop. 7.90

7 April 18 William Kennedy, installing sinks and plumbing in Henry property 100.06

8 June 6 A.H. Leeming, repair to roof on Henry property 109.95

9 1932 H. McMahon, mason work on cellar floor Henry

prop. 85.40

10 Nov. 14 C.C. Cook, commission on sale Henry property $10,000 at 4% 400.00

11 Nov. 14 Interest on commission of $400 @4 1/2% from April 14/28 to Nov. 14, 32. 82.50

12 C.C. Cook balance due for commission on sale of A. J. Borden Bldg. (Amt of Comm. $4450.00) Collected from Purchaser $3150.00 1300.00

13 Arthur E. Seagrave, legal services 1000.00

14 Charles C. Cook, fees for closing estate 100.00

15 George L. Sisson, legal services 150.00

16 Travel with automobile on business connected with settlement of estate 1,000 miles .10 per mile 100.00.17 Extra clerk hire re settlement of estate 10 weeks @ $30.00 = 300.00

18 Dec. 31 C.C. Cook repayment for money paid Commonwealth of Massachusetts for inheritance tax on Henry property 307.50 19 Interest @4 1/2 % from May 31, 1928 to Dec. 31, 1932 63.43

8222.34

Schedule C

(This schedule contains all items of personal property now in

possession of the accountant including cash)

1 Deposit in New Bedford Inst. For Savings 4000.00

Deposit in Bristol County Savings Bank 4000.00

Deposit in Middleborough Savings Bank 222.34

8222.34.

The fourth and final account of Charles C. Cook executor of the last will and testament of Lizbeth A. Borden otherwise called Lizzie A. Borden late of Fall River in the County of Bristol, deceased. This account is for the period beginning with the twenty-eighth day

of November A.D. 1932 and ending with the third day of March A.d. 1933.

Said accountant charges himself with the several amounts received, as stated in Schedule A, herewith exhibited, $ 11899.33 and asks to be allowed for sundry payments and charges as stated in Schedule B, herewith exhibited, $ 11899.33

Balance as stated in Schedule C, herewith exhibited, $ NONE

(signed) Charles C. Cook, Executor

The undersigned, being all persons interested, having examined the foregoing account, request that the same may be allowed without further notice.

(signed) Helen Leighton

(signed) Grace Hartley Howe.

COMMONWEALTH OF MASSACHUSETTS

BRISTOL, SS At a Probate Court held at Attleboro in said County, on

the twenty-fourth day of March A.D. 1933.

The foregoing account having been presented for allowance and verified by the oath of the accountant, and all persons interested having consented thereto in writing, and no objections being made thereto, and the same having been examined and considered by the Court, IT IS DECREED that said account be allowed,

(signed) Mayhew R. Hitch Judge of Probate Court

Schedule A

Amount of personal property, according to inventory, or Balance of next prior account, 11899.33 Amounts received from income, gain on sale of personal property over appraised value, and from other property as follows:

NONE

1933

Schedule B

Showing payments, charges, losses and distributions.

1 Feb. 7 Helen Leighton, partial distribution under decree of Probate Court dated Feb. 3, 1933 4500.00

2 Feb. 7 Grace H. Howe, partial distribution under decree of Probate Court dated Feb. 3, 1933 4500.00

3 March 3 Helen Leighton, final distribution 1449.66

4 March 3 Grace H. Howe, final distribution 1449.67

11899.33.

Schedule C

(This schedule contains all items of personal property now in possession of the

accountant, including cash)

NONE