Research


Scope and Content Note

This series consists of property inventories and the accounts of administrators and executors for those dying testate (with a will) and intestate (without a will). The Duke's Laws of 1665 first required the taking of an inventory of real and personal property for all decedents in New York and dictated the method by which intestate estates would be inventoried and appraised. Chapter 27 of the Laws of 1692 changed the method of inventorying intestate estates and required that such inventories be filed with the Royal Governor as head of the Prerogative Court. Chapter 12 of the Laws of 1778 transferred the jurisdiction of the Prerogative Court to the Court of Probates. Chapter 38 of the Laws of 1787 required the administrator of an intestate estate and the executor of a will to inventory a decedent's real and personal property. These inventories were to be filed with the court in which the will was proved or the letter of administration granted.

An inventory in this series usually contains the name of the decedent, his or her occupation and place of residence, a list and appraisal of personal and real property, the date the inventory was submitted to the court, and the signatures of those persons compiling and those appraising the inventory. An inventory also contains a statement signed by the court official receiving it that it was duly filed.

Most accounts in this series were filed after 1787 by executors or administrators at the request of a creditor, next of kin, or litigant pursuant to Chapter 38 of the Laws of 1787. These accounts are often filed with an inventory. Accounts contain the names of the decedent and his or her executor or administrator, the date the account was exhibited and filed, a list of outstanding debts and credits with all the decedent's creditors and debtors or with one individual creditor, and the signed certificate of a court official that the account was exhibited before and filed with the court on a certain date. Many accounts are organized in double entry bookkeeping method with debits on the left side and credits on the right. Occasionally a petition for an administrator, a letter of administration, or a receipt relevant to an account is filed with the inventories and accounts in this series.