“In the first place there pertained and belonged to the said defunct at the time aforesaid of his death, the articles aftermentioned of the values underwritten, whereof the Executor herein gives up in inventary the sum of Twenty Shillings sterling of the value of each article viz., Imprimis Four hundred and eighty three pounds fourteen shillings as the amount of sales of furniture books pictures &c. in the defunct’s house in London. Item, Five hundred and Seventy six pounds eight shillings and two pence as the value of furniture in the house of Auchinleck estimated by two sworn appraisers. Item, One hundred and five pounds as the value of silver plate at Auchinleck exclusive of the family plate devised to the heir estimated at or near the bullion value. Item, One hundred pounds supposed about the value of the books at Auchinleck per catalogue in the hands of the Executor exclusive of Greek and Latin classics and manuscripts there, also left to the heir. Item, Seventy seven pounds three shillings as the value of cattle and stocking at Auchinleck per estimate in the hands of the Executor. Item, Three hundred pounds as the value of the remaining copies of the Life of D^{r.} Johnson written by the defunct and sold to Mr. Dilly bookseller. And One hundred pounds as the supposed value of manuscripts left by the defunct. “In the second place there was indebted and owing to the said defunct at the time aforesaid of his death, the sums of money after mentioned for the reasons after specified, viz., One Pound sterling part of the sum of Ninety Seven Pounds eight shillings and Eleven pence sterling being a balance of cash in the hands of Mr Thomas David Boswell brother to the defunct per accompt. Item, One pound sterling, part of the sum of Ninety one pounds sixteen shillings and six pence being a claim Mr Alexander Boswell the heir for cash advanced to him by Mr Thomas David Boswell at the time of the defunct’s death and credited to Mr Thomas David Boswell in his account with the Executor. Item, One pound Sterling part of the sum of Two hundred and twenty five pounds fourteen shillings and three pence as arrears of rent of the estate of Auchinleck for accounts transmitted by the factor. Item, One pound sterling part of the sum of Nine hundred and forty two pounds six shillings and seven pence sterling as the claim against the heirs of said estate under the Entail act for three fourths of the defunct’s expenditure in improving the Entailed estate bearing interest from Martinmas seventeen hundred and ninety five. Item, One pound sterling, part of the sum of nine hundred and fifty pounds sterling as half a year’s rent of said estate due to the Executor by law for the year Seventeen hundred and ninety five, being the year in which the defunct died per rental furnished by the factor. Item, one Pound sterling part of the sum of forty two pounds nine shillings and one penny