Account book pertaining to the partition of the real property portion of the estate of Samuel Wetherill, who died in 1829, prepared by his son, Samuel Price Wetherill. At the time of his death, Samuel Wetherill owned large pieces of land, as well as numerous buildings in Philadelphia and in the nearby counties, which were divided among five heirs: Samuel Price, John, Charles, and William Wetherill; and Rebecca Gumbes. The ledger has 24 lettered tabs, and various matters concerning Wetherill estate are organized alphabetically under four sections. The first section is called Abstract (f.5v-15v) and starts under the letter A. It indicates how the immovable property of the late Samuel Wetherill in Philadelphia could be divided into numerous smaller properties, and each is assigned a number. For each of them, a description of the property and its estimated value are given, as well as the name of the beneficiary (or, in certain cases, beneficiaries, when the same property is left to multiple individuals for joint use). A few maps of the properties indicating their numbers and the name of the beneficiaries are also present (for example, f.7r, 11v, and 12v). Two detailed lists organized by beneficiary summarize the property division (note pinned to f.3v, f.14v-15v). The second section, Inventories (f.29v-33v), starts under the letter I and is dedicated to inventories of some of the furniture located in each property. The inventories are organized by property according to the same division and numeration found in the first section. The third section, Lots (f.36r-36v), under the letter L, contains a brief description of three lots in Port Carbon, Pennsylvania. The fourth and last section, Titles (f.59v-62r), consists of copies of the land titles for some of the properties divided among Samuel Wetherill's heirs.
