To Martha Washington
Jany 26. 1800
My dear Aunt,
The improved Lot in Alexandria; the household furniture including (as I concieve in that description,) the pictures & plate; the kitchen furniture; the liquors, groceries & dead victuals laid in at the time of the General's death belong absolutely to you & may be disposed of by you, when & how you please.
The Specific Legatees are entitled immediately to recieve & enjoy the legacies bequeathed to them. Those Legacies I concieve it would be unecessary to enumerate, as they can be at once distinguished by reference to the will. You have a right I think, to retain the possession of the residue of the estate of every kind from Land down to a penknife and to recieve & enjoy the profits & interest of such parts thereof as yield profit during your life. But as you, or your representatives after your death, will be liable to account for all the personal estate deliverd into your hands according to the inventory thereof, (except for such articles as may perish or be consumed in the ordinary support of the family) you will readily percieve, that you have no power to dispose of any article mentioned in the inventory, (unless such as are given to you absolutely & forever) or even such as may be omitted, for a longer period than during your life, in which case, your representatives will be accountable for the forthcoming of such property, unless it should have decayed, or been destroyed, as mentioned above.
But it must be understood, that your right to the residue of the estate, not specifically given to you, or to others, is subject to the superior claim of the executors, to so much thereof, as may be necessary for the discharge of the debts and mony legacies. For these purposes, the executors, may sell any part of the personal estate not specifically devised to you, or to others, most likely in their opinion to produce the sums required.
Unless for the purpose of paying the debts & Legacies, the executors, have no right to sell any part of the estate during your life without your consent, unless it be such as is of a perishable nature, or which may be render'd worse by keeping.
Should you find it your interest (and I think it certainly will be) to get clear of the unecessary stocks of Cattle, horses &c. as soon as possible, the Executors may with your consent sell them & invest the mony in some of the funds, so as to insure the interest thereof to you, during your life; or, if the sales of such property should become necessary for payment of debts & Legacies, the executors may make them whenever they think proper.
The rents of lands and the interest upon the public or bank Stocks due at the time of the General's decease, belong to the estate, and are to be collected by the Executors, to be by them applied to the discharge of the debts & Legacies if necessary; or if not necessary, to be invested in the funds, so as to insure to you the interest thereof during your life.
As to the rents of lands, which became due & payable after the General's death, I am inclined to think, that you have a right to recieve them to your own use.
There are some other points of consequence, as to which you ought to be informed, such as 1st, whether you are entitled to the whole of the interest of the public & bank Stocks not due at the time of the General's death, or only to a proportion thereof, according to the time the interest had been running? 2dly To what interest upon debts due the estate you are entitled?1 3d Whether the free school is entitled to the accruing interest upon the 20 Shares of Alexandria bank Stock, but not due at the death of the testator. These are points of considerable difficulty, and I shall connect with Genl Marshall upon them when I go to Philadelphia, and will acquaint you with the result at my return. Should our opinion not coincide with yours, I will State the points for the consideration of any other counsel you may mention.
I need not state I presume, that every thing purchased for the house, or for the plantation & negroes since the death of the General, must be at your expence: It is clear, that the executors have nothing to do, but to collect the debts, sell where necessary, & discharge the debts and legacies due from the estate.
You will consider the above, as being merely the opinion of a friend, given without an opportunity of consulting books, or of bestowing as much consideration upon the subjects as they perhaps deserve. I may possibly be mistaking in some of the points; but should I upon further reflection discover any errors in this opinion, I shall lose no time in correcting them. My object, is to define the rights which belong to you, so that none of them may be lost to you, & to prevent you as far as possible from committing any mistake which can in any manner embarrass or perplex you. Yr Affect. Nephew
B. Washington
ALS, ViMtvL: Martha Washington Collection.
1. The sentence following, now crossed out, reads: "3dly As to the <illegible> payable <illegible>, but not due at the time of the General's death."