Accounts and transactions relative to the estate of Samuel Bayard consist of one volume that records the settlement of Bayard's estate from 1784 to 1803 by his executors Samuel Breese, William Malcom, and Aaron Burr. Bayard (1706-1784) was a resident of New York City. His estate included lands that were part of the New York City's "negro burying ground." After the African burial ground was closed in 1794, the land was partitioned and sold. The account book records the sale of these lots, including a description of how the land was partitioned and a "Distribution and Valuation" of the lots. The volume also contains accounts concerning the "Minisink lands, and lands part of the 5,000 acre tract near Ward's Bridge."