Accounting of his parents' estates and what is still owed

MEMORANDUM

For my heirs, after
it is please God to call
me home.

I have paid Elizabeth Ramseys heirs for the Crab orchard land, what they were entitled to, I have Thomas Turks receit for his wifes part, I have paid Nathan Allen his wifes part, and my accounts against Nancy Gleaves will pay her part, and all the balance she has against me.

I owe the heirs of Esther Finley their interest which I have always been ready to pay, if I had have been legally called upon by them, which was due at the death of my mother, she being dead it now stands as a lapsed legacy, and the legatees I suppose are a living in Missouri and some in California. The nearest about are thousand miles off and all that I could do was to write to them to come and get their pay that it was ready, which I done frequently, & have not received an answer to this time.

They also have an interest in the balance of my fathers estate which is small. Also an interest in mothers estate, all of which I have had ready for them since it was due.

I make the above memorandum for the benefit of my heirs after I am dead, in order that they may be able to settle correctly if they are ever called upon, and I will here say that there has been no time since it was dun that if I had have been called upon for the amount above but that I could not have paid it with 48 hours notice.

J. T. Gleaves
January the 1st 1855