To the Honorable G.W.H. Smith, Judge of the Probate Court of Issaquena County, Mississippi:

The petition of R.M. Smith, administrator of the goods, chattels &co of Elias Pharr late of said county, deceased, respectfully shows that his intestate died possessed of sundry personal estate of an unproductive and perishable nature consisting of seven negroes, one work horse, about twenty head of cattle now in the range about twenty head of hogs, farming utensils, corn, fodder, &co &co.

That all persons interested in the distribution of said personalty will be benefited. Wherefore your petitioner prays an order authorizing him to sell the same in the premises.

R.M. Smith, administrator

Estate of Elias Pharr
To R.W. Pettway, Dr.
1853
Jan 17: vaccinating family or E. Pharr: $10.00
May 12: 1/2 bottle quinnine furnished: $3.25
May 13: visit, medicines and advise E. Pharr: $5.00
August 13: visit, medicine and attention Mrs. Pharr: $5.00
August 14: visit, medicine and attention Mrs. Pharr: $5.00
September 21: visit, medicine and attention Mr. Pharr: $5.00
October 4: 2 day visits, medicine and attention Hamton: $8.00
October 5: visit, medicine and attention Hamton: $5.00
October 6: visit, medicine and attention Hamton: $5.00
October 7: visit, medicine and attention Hamton: $5.00
November 2: visit, medicine and advise daughter: $5.00
November 4: visit, medicine and advise daughter: $5.00
November 9: visit at courthouse, medicine and attention: $5.00
November 9: night visit E. Pharr: $10.00
November 12: visit, medicine, attention, day and night: $10.00
November 12: E. Pharr at courthouse: $25.00
November 13: day and night visit: $25.00
November 13: E. Pharr at courthouse: $15.00
November 14: Advise and attention E. Pharr day: $5.00

Amount of account to this date: $115.25

Elias Pharr Estate in Account with Wm. Christmas
1853

August 4: 1 lb. candles, $0.30; 1 pr. boots, $3.50
August 11: 1 pound starch, $0.20; 2 lbs. candles, $0.60
August 19: 1 bar soap and 2 bars lead: $0.40
September 10: 6 pounds sugar: $0.50; 1 skeen silk and 12 pounds sugar: $1.05
September 12: 1/4oz.  quinine: $1.25; 3 1/4 lbs. soap, $0.28; one fine Plugo cap: $2.00
September 14: 1/2 pound powder and one cannister of powder, $0.87 1/2; 3 boxes of percussion caps, $0.25; one silk handkerchief: $1.25; 3 yds. jeans @45 cents, $1.35; 2 1/2 yds. lining @ 30 cents, $0.75; one pound candles, $0.60; 12 pounds sugar, $1.00; 
September 28: 6 pounds salt: $0.75; one double girth of one pound candles: $1.05
October 7: 1 pound starch: $0.20
October 9: 3 yards of casement at $1.50: $4.50; thread buttons 8 ct., $0.25
October 13: 5 pounds coffee at 15 cents: $0.75; 2 bars of lead and one box of caps: $0.30
October 18: 5 1/2 pounds soap: $0.48; 2 doz. coat buttons, $0.25; one saddle blanket: $1.00
October 25: 1 gallon whiskey and 1 pound candles: $1.30; 2 bars of lead and one box of caps: $0.30
October 30: 1 pocket knife and 1 pair boots: $5.50; one fine dress coat: $5.00; one yd. brown linen: $0.25; one yard linen: $1.25

Appraisal

Willis, a slave, aged 30 years: $1,000.00
Malinda, aged 30 years and infant child: $825.00
Peter, aged 12 years: $550.00
(not readable -- in crease)
Jacob: aged 10 years: $475.00
Ann: aged 6 years: $350.00
Amanda, aged 2 years: $200.00
One Horse: $35.00
2 Yoke of Oxen: $70.00
14 head of cattle: $70.00
11 head of hogs: $20.00
1 ox cart: $30.00
(not readable -- in crease)
1 grindstone: $1.00
1 lot cooking utensils: $5.00
1 crosscut saw; $1.00
1 churn: $1.00
1 double barrel shotgun: $10.00
1 double barrel shotgun: $12.00
2 bedsteads and bedding: $24.00
1 bureau and clock: $1.50
3 tables: $2.00
(not readable -- in crease)
1 lot of books and bookcase: $10.00
1 crib: $1.00
(not readable -- in crease)
sugar and coffee chest: $5.00
safe: $1.00
1 dressing table: $3.00
1/2 doz. chairs: $1.50
1 Buffalo robe: $1.00
supposed to be 400 chords of wood in the woods: $400.00
(not readable -- in crease)
county scrip: $293.60
Post Office draft: $24.60
Money in Hand: $372.50

Total: $5,408.70

... the undersigned commissioners met at the house of Elias Pharr, dec'd on the 25 day of January 1853 and after being duly sworn proceeded to and made the above appraisement...

F.E. Mayfield   S E A L
R.B. Cammack   S E A L
R.W. Pettway    S E A L

February Term 1854

The said administrator prays allowance for the following disbursements made on behalf of said estate towit:

R.B. Cammack, appraiser: $2.00
Isaac Miller chopping wood: $149.25
Wm. Cooper: $9.03 1/4
J.G. Thigpen: $3.00
Isaac Miller chopping wood: $44.25
Balfour's Louisa (midwife): $4.00
E.W. Shelby: $79.67
J. Dearth: $8.25
W.V. Pullam: $40.50
Peter McKinly: $88.30
Peter McKinly: $28.25
J.B. Prescott: $48.35
C.N. Parks: $22.65
Boy Willis (chopping wood): $8.00
J. Clore: $0.50
L.P. Barnard: $10.98
H. Clore: $0.60
Negro Carpenter: $10.50
Peter McKinley: $1.50
J. Dearth: $2.00
(L.B.) Frank Lyon: $32.25
W.B. Pharr: $14.77
J. Walters: $13.07 1/4
D. Loyd: $21.00
R.W. Pettway Physician: $115.25
R.M. Smith: $20.00
This amount paid negroes for raising House: $12.00
R.B. Cammack: $15.50
Mrs. U.M.Pharr: $18.00
L.G. McLaurin: $55.30
M. Shannon, printer: $4.50
Mrs. U.M. Pharr: $200.00
J.T. Lamb: $18.25
Headspeth & Wroite: $6.87
J.James: $9.70
A.L. Case: $16.00
William Canon: $3.75
Wm. Christmas: $37.98 1/2
Wm. Christmas: $3.00
James Haley: $286.00
J.L. Case: $14.15
Duff Green: $31.25
John Clore: $2.20
R.M. Fall: $116.18
B. Cahn: $1.25
Tax receipt for 1853: $61.37
Feriage for U.S. Mail: $11.00
Post Office draft: $24.60

February Term 1854
The said administrator charges himself with the following receipts had by him on behalf of said estate to wit:

Amount on hand of said de'cd: $372.50
Post Office Draft: $24.60
County Script: $293.60
E.N. Shelby's note: $50.00
Money received from chord wood at various times: $1080.55
County Script: $35.00
Note of Mrs. McLaurin: $55.30
County  Script: $31.00
Money received from Levy Treasurer: $126.00
Wm. Dodd, probate court fees: $3.60