As a matter of course, we were guided in all our movements by Mr. Wallingford. At the earliest term of court, we brought forward the claim of Mrs. Wallingford, under the last will and testament of her uncle. A feeble effort was made to throw doubt upon the genuineness of the document; but the oath of the witnesses to the signature of Captain Allen settled the question beyond the reach of cavil, and the executors under the first will were ordered to transfer, by a certain date, all property belonging to the estate into our hands. I saw plainly enough, from the beginning, that the idea of giving an account of their stewardship was not an agreeable one to either of the executors under the old will. The direction which the property must take was one that would not admit of any holding back or covering up on their part. They would be required to exhibit clean hands. The property clearly shown as having passed into their possession, was the old mansion and valuable grounds, which had been sold, under an order of the court, at a heavy sacrifice--bringing only thirty-five thousand dollars, instead of sixty thousand, its real value--and the proceeds re-invested. Then there was other town property worth twenty thousand dollars, and stocks valued at as much more: making seventy-five thousand dollars in all as the principal. Interest added, would swell the sum for which they must give account to over one hundred thousand dollars. It was found, on looking into the business, that the whole of this immense sum was invested in the cotton mills. The search made into the legal condition of these mill properties was not satisfactory. There were several mortgages against them, one of which, for twenty-five thousand dollars, was held by the Clinton Bank as collateral security for loans. After various delays and failures on the part of the old executors to meet us in a satisfactory manner, we all assembled, by appointment, in the office of Judge Bigelow. Mr. Dewey I was surprised to find present. But it was plain that he was there either by the consent or request of the Judge and Squire. The court had given a certain time for the executors under the first will to make up their accounts, and hand over the property in trust. That time had expired. There was manifest embarrassment on the part of Judge Bigelow and his associate; while Dewey looked stern and dogged. We soon got into the centre of the business, and found it pretty earnest work. It was admitted by the executors that the greater portion of the estate was in the cotton mills. How to get it out was the question. “I had always understood,” said Mr. Wallingford, “that the mills were chiefly owned in New York.” “The New York interest is large,” replied Squire Floyd, in a husky voice. “And can be increased, no doubt, to almost any extent, in order to enable you to withdraw the trust investments,” resumed Mr. Wallingford.