Carnegie Estate (Cumberland Island, Ga.)

Thomas Morrison Carnegie, Jr., and Andrew Carnegie II struggled to complete the work begun under William E. Page around estate settlement and tax disputes. No one could replace Page, of course; nor did the Carnegie sons probably wish to do this. Instead, they appointed Frank W. MacLaren, formerly the Estate's Scots gardener, as superintendent, responsible for overseeing the day-to-day business at Dungeness and the other buildings. He kept financial records, but correspondence and monthly accounting was continued by Fred E. Rankin, auditor, from Jacksonville. Morris moved to Cumberland Island for long periods of time; and using Brunswick lawyer C.B. Conyers and various law firms in New York City and Pittsburgh, he tackled Estate legal problems himself.

For some years there were numerous difficulties. George L. Carnegie had died in 1921, and Morris had to assume executor's duties for that estate once William E. Page died. A year after Page's death, Fred E. Rankin also died suddenly. Fortunately, Walter S. Whitney of Jacksonville, FL, was able to assume accounting duties for the next 20 years, and in 1926 Fidelity Title and Trust became agent for the Estate. With daily business in the hands of Superintendent MacLaren until 1947, Morris's duties greatly decreased. The Carnegies continued to seek ways of earning money from the island from such things as lumber trade and tung nut oil production. In addition, the sale and repair of yachts and other boats was still important.