Governor to the use of
Aquiller Cheshire vs. John Call, James Cavinder and Joseph Hanes
The above case having been refered to me to take an account. Plantiff Aquillar Cheshire and his heirs and defendants John Call came before me by consent and I took the evidence of James Wiseman in the case on the 24th February 1843 - And upon notice Plaintiff Cheshire and Defendant Call came before me on ?? but were unprepared to proceed with the testimony. And upon notice to all the parties Defendant Call only appeared before me on the 4th July but was unprepared to proceed and I postphoned to the 17th July at which time Plaintiff Cheshire and Defendant Call appeared with them proofs and exhibits in the case and I now beg leave to make the following reports:
I find that John Call bcame the Guardian of Nancy Sheets on February Term of Rowan County Courts 1831 and that ?? small negroes came into his posessions as her Guardian on the 4th of January 1832 which he hired out for the year 1832, 1833 and 1834 that in April 1834 Nancy Sheets died and at May Term 1834 of Rowan County Court Defendant Call took ... Letters of Administration upon the Estate of the said Nancy Sheets and on the 11th February 1835 he sold the property of said Estate and never filed any account of his Guardianship for the said Nancy Sheets and on 11th February 1835 he sold the property of said Estate and never filed any account of the sale of the property and he had never filed any accounts of his Guardianship for the said Nancy Sheets.
I therefore charge Defendant John Call as Guardian as following.
The Hire of negroes for the year 1832 due 1st Jan 1833 - $20.00
Interest on taht sum for the year 1844 - $1.20
Hire of negroes for the years 1833 due in Jan, 1834 - $29.75
Interest on that sume for the year $3.05
Hire of negroes for the year 1834 due 1st of Jan 1835 - $28.75
Net carried over (to next page) $82.75
Interest on that sum from 1st Jan 1835 to Sept 1843, 8 years to now $43.03
I charge Defendant John Call as Admin. as Follows
To amount of sale of property of said Estate which took place 11th February 1835 upon 9 month Credit $922.00
Interest on that sum from 11th Nov. 1835 to the 1st Sept. 1843, 7 years 9 2/3 months $431. 65
I allow defendant John Call as Guardian and As ?? credits for the following vouchers including interest upon them from the time they were paid until the 1st day of September 1843.
Voucher No. 1 - F. Slater Sheriff receipts and interest $34.21
Voucher No.2 - Phillip Peck their accounts - $13.99
Voucher No. 3 - W. B. March, Shff receipts $35.77
Voucher No. 4 - B. Clemmons Accts. $26.31
Voucher No. 5 - George Howard receipts $14.20
Voucher No. 6 - N. Boyders receipts. $7.40
Voucher No. 7 - W. D. Callicott Accts $17.95
Voucher No. 9 - Cade & Craige Accts $9.32
Voucher No. 10 - 1/3 part of 6 Tax Receipts $5.40
Voucher No. 11 - Admin accouts $2.70
Commissions 5 ?? and recepit per final listing $3.12 -- $266.20
Amount carried Forward $1213.23
I find that in the division of the negros of the Estate of Jacob Sheets since deceased between his heirs Peggy, Jacob and Nancy Sheets which took place on the 9th day of January 1830 Nancy's lot was taxed $65- to pay over to Peggy's lots and $15 to pay over to Jacob's lots to make them all equal in value and that Jacob has transfred his $15 to John Call when intermarried with Peggy making in all the sum of $80 which has never been paid. I therefore allow John Call a further credit for the full amount of the $80.00 and
Interest to the 1st Sept 1843, 13 years 7 2/3 mons. $65.48 -- $145.48
Balance in the hands of the Admin - 1st Sept 1843 $1067.75
There are 7 heirs on distributing in Nancy Sheets Estate which will make each share $152.53 1/2
In making the foregoing Statements I did not think it necessary to state the Accounts of the Guardianship and Administration seperately but have stated both in one account. I did not count compound interest after 1834 during which years Nancy would have become of age had she lived. The commissions may appear high but I put them down at that rate because Call had had -----of them of long standing an account of the Guardianship in both of which he failed and he presented no vouchers ffor Attorney fees for attending to the suits and stated that he neglected to take the proper Recipts. Plaintiff Cheshire was present when John Call handed in his accounts of the hire of negroes and his account of the sale of the property and assented (?) to them accordingly (?).
By reference to the Docket and papers in the Clerks office in Salisbury I find that at February Court 1820 Mack Crump was appointes the Guardian of Peggy Jacob and Nancy Sheets heirs on Legates of Jacob Sheets since deceased a petition was filed by Aquiller Cheshire and at August Court 1820 Crump was removed and Aquiller Cheshire was appointed Guardian for Peggy and Nancy and David Sheets was appointed Guardian for Jacob Sheets - By reference to this papers in the case of Jacob Sheets vs. Andrew Sheets and David Sheets Executors of the Estate of David Sheets deceased which are on file in this office I find that Crump during his Guardianship life received from David Sheets Adm of Andrew Sheets deceased the distribution shares of Peggy and Jacob Sheets in the Estate of Andrew Sheets deceased (Nancy not being entitled) and that upon the removal of Crump at August Court 1820 he accounted to David Sheets the Guardian of Jacob for the whole amount in his hands $455 and half of which $227.50 belonged to Peggy for whom A. Cheshire was Guardian.
By reference to the Docket and papers in the office in Salisbury I find Aquiller Cheshire and David Sheets as the Guardian of Peggy, Nancy and Jacob Sheets at February Court 1821 filed them petions against Mack Crump and William Potts Executors of the Estate of Jacob Sheets since deceased to compel them to make a settlement of the Estate and at November Term 1822 they obtained a Judgement vs. Potts for $343.54 with interest from the 23 August 1821 upon which Executors issued from time to time until a return was made satified. And at November Term 1825 they obtained a Judgement vs. Crump for $397.09 1/2 which Cheshire admits was paid.
James R. Dodge to whom the matter was refered to take an account of the Estate in the hands of Crump & Potts states in the account taken against Potts that Cheshire the Guardian admit the reciepts from Potts of $5 1/2 which will appear by reference to Dodge, reports in the case.
I find by the evidence of James Wiseman that he as Deputy Sheriff paid to Aquiller Cheshire on the 24th August 1821 $207.61 and on the 18th October 1821 $309.30 making in all $516.91 which -----the time that Cheshire received the money and I suppose is the same money admitted to Dodge as having been received from Potts as stated in the report.
I find by the Will of Jacob Sheets since deceased that Nancy Sheets was to receive a special legacy of $250 and then the balance of the Estate was to be equally divided between Peggy Jacob and Nancy Sheets his children.
I now make out the following account of the Guardianship life of Aquilla Cheshire for Peggy Sheets with whom John Call intermarried. Cheshire not having filed any account of his Guardianship.
The amount of her part of the Estate of Andrew Sheeets deceased as ---? amounts paid David Sheets by Mark Crump ---Guardian on the 22nd day of August 1820 which did or ought to have come into his hands $227.50.
Interest on that since one years $13.65
Interest on that sum one month to 21st Sept. 1821. $2.41
---this a part of the $516.90 received from Potts on the 24 August and 14th Aoctober 1821 after deducting $250 Nancy's special legacy received say 21st September 1821 the middle of the time between the payments. $44.97
Interest on that sum and year up to 21 Sept. 1822. $19.95
Interest on that sum and years to 21st Sept 1823 $21.14
One third part of the Judgement vs. Potts at Nov Term 1822 (which allows 10 months to collect) $114.50
Interest on that sum from 23 August 1821 up to 21 Sept. 1823 as per Judgement $14.21
Compound interest on that sum 3 years to 21 Sept 1826 - $95.95
One third part of the Judgement vs. Crump at November Term 1825 (which allows 10 months to collect) $132.36
Interest on that sum from 21 November 1825 up to 21st Sept. 1826 - 10 months $6.61
Compound Interest on that sum from 21st Sept 1826 to 21st Sept 1829 (Peggy became of age 4 March 1822) $140.22
Simple Interest on that sum from the 21st Sept. 1829 to the 1 Sept. 1843 - 14 years life 21 days - $737. 34
Aquiller Cheshire admits that he hired the negroes while he was Guardian for Peggy and Nancy but that they did not neat any thing on account of having to pay for keeping those that would not hire for any thing. He also admits that the land belonging to his ward was rented out by David Sheets Guardian of Jacob for a small amount but say, that none of it ever came into his hands. The land had not been divided . By refering to the Guardian accounts of David Sheets Guardian for Jacob on file in this office in the case of Jacob vs. the Executors of David, I find that from 1821 to 1820 inclusive David Sheets as the Guardian of Jacob charges himself with $167.78 from rent of land and $19.50 arising from the sale of land and I suppose that Aquiller Cheshire ought to be chargeable with at least one third part of those amounts but I have not charged them in the account and state the matter here for the purpose of giving as full a view of the case as I can.
Plaintiff Cheshire alledges that he paid out the whole of the Estate of Jacob Sheets sen deceased which came into his hands as Guardian in discharge of the debt due to Geo Sidden, Adm of the Estate of Martin Sheets and the debt due to Daniel Wood and others which were unpaid when he tok the Guardianship. But of the payment of said debts he has produced no vouchers except one receipt (herewith filed, from Geo Sidden Adm of Martin Sheets for $37.61 August 1821.
He no doubt ought to have some other vouchers as he had three suits t attend to on account of the Estate and in one of them the Court ordered him to pay a part of his own witnesses but he has produced no vouchers on other evidence of money paid out on accounts of the Estate except the one stated above and the fact in evidence in the case does not warrant the conclusion that he has paid out the whole of the Estate as he alledges. But admitting that he has so paid out the Estate and the great lapse of time and the lapse of vouchers puts it out of his power now to show it then there is still the $227.50 which did or ought to have come into his hands of the Estate of Andrew Sheets deceased which he does not pretend that he has paid over on accounted for in anyway which together with it compound and simple Interest from the 21st August 1820 up to this time would amount to a large sum which he is still owing to the Defendant an account of the Guardianship. Since the foregoing par of this report was drawn up but before it was filed Defendant Call produced four other vouchers No. 12-13-14 and 15 (which are among the vouchers herewith filed) amounting in principal and interest to the sum of $27.55 for which I allow him credit which reduces the whole amount of the Estate to the sum of $1040.20 which would make each sahre $148.80. Defendant John Call insists that the balance due him from Plaintiff Cheshire an account of his Guardianship for his wife he allowed him as a sett off against the amounts due plaintiff by Defendant on account of his Guardianship and Administrations of the Estate of Nancy Sheets deceased, which I refer to the Court for their decision.
If the Court decides that this is a good sett off and allows the same then Defendant will owe plaintiff nothing. But if they decide that it is not a good sett off Defendant will owe plaintiff the sum of $148.80 with interest from the 1st day of September 1843.
All of which is respectfully submitted.
November 30, 1843.
Governor to use of Aquiller Cheshire vs. John Call, James Cavender and Joseph Hanes.
Report to May Term 1844
acted upon...... one --- May .... 1844.