AS we hope that the time is not far distant when we shall be enabled to close our executorial duties, we feel anxious to do so under such a sanction as to prevent all future disputes when we are gone. Our accounts to the last of the year 1819 have been settled, under orders of Fairfax Court and approved. The only difficulty we apprehend, and wish to avoid, is, the settlement of the individual accounts of the legatees; and this difficulty consists, as we apprehend, principally in the mode of calculating the interest. To us, it is unimportant which rule is adopted, provided it is the legal one, and works uniformly;—such too must be the wish of the legatees. But we cannot undertake to say what is that rule, nor are we willing to hazard future responsibility by distributing the assets received, and to be received, according to what we might consider a just rule, but which might not hereafter be decided to be the legal one. There are but two modes by which our object can be attained;—a reference of the accounts to arbitration, or a suit. The former we should prefer, as most consonant with the injunction of our testator, if it were not attended by insuperable difficulties, on account of the dispersed situation of the legatees, who, consequently, could scarcely be expected to agree upon the arbitrators. We therefore propose what the legatees should concur in instituting an amicable suit in chancery against us, to which we will immediately file an answer, and obtain an order of reference to the master, to adjust and report the precise sum to which each legatee is entitled; which being done, we can proceed with safety to pay such sums as fast as the money comes to our hands. We propose that the suit should be brought in the District of Columbia, partly as an indulgence to us, on account of the greater convenience of carrying there our books and papers, and appearing before the master: and partly, with a view to accelerate the final settlement, which might be greatly delayed by the official duties of one of us, which seldom permits him to leave home, for any time, after he has returned from his circuits.—This Court will, we conceive, be equally convenient to all the legatees, and on the score of learning and integrity is above all exception. For the convenience of the legatees, and in order to produce as much unanimity amongst them as possible, without which the plan we propose cannot be executed, we name the following lawyers practising at that bar, viz:—Mr. Thomas Swann, Mr. Robert I. Taylor, and Mr. Walter Jones, and select the latter to attend to the settlement on the part of the executors. We should cheerfully give you the choice of the three, if we supposed it probable that so many persons, settled in different parts of this, and the adjoining states, would concur in appointing any one or two of the number.

    We flatter ourselves that this proposition will be acceded to unanimously by the legatees, and that they will do justice to the motives which lead us to make it. Unless some plan is proposed by us to them, it is most obvious that they, without meeting together, can never concur in any; and should this fail, few of us may live to see a final settlement of the estate of our testator, as we cannot pay away the remaining assets, until we are assured that it is legally done.

    Should you concur in the above proposition, be so good as to say so, and to write to us without delay. You can authorize us to put your answer into the hands of Mr. Swann, Mr. Taylor or any other lawyer except Mr. Jones, or you can write to such lawyer a separate letter if you please.

    We hope to receive answers from all the legatees in 4 or 5 weeks, and if the bill can be filed this winter, a final decree may be had in the course of the next summer, which will be most desirable to us, and, as we should presume, to the legatees. We are, Very respectfully, Your obedient servants,

Bush. Washington²

The above is a duplicate of our letter to you forwarded some months ago to which no answer has been recd. As we shall lose 6 months unless the bill is filed during the present Session of the Court, we shall venture to insert your name in it, leaving you at liberty to direct it to be struck out, if you decline Joining in the suit. Please let us hear immediately from you. All the legatees who retain an interest in the Estate & from whom we have recd answers concur cheerfully in the proposed plan.³