[CLEVELAND] [REAL ESTATE] Manuscript account ledger and summary of the estate of prominent Clevelander Elisha Taylor and the law firm of Taylor and Hoyt

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Folio, 47pp., including 15 blank leaves at rear. Paper is a heavy, vellum-like stock, which is rather stiff, and with old creases and edge chips, but no apparent loss to content. Physically in fair to good condition, but the contents all legible. A laser-focused accounting of the settling of the estate of Elisha Taylor, written by James M. Hoyt, his law and business partner. Hoyt is the better-known of the two men. A descendant of the Mayflower Hoyts and their early Connecticut-branch settlers in the Western Reserve, Hoyt was a savvy real estate investor, and bought and sold thousands of acres of Cleveland and Cleveland-area properties with Taylor. This manuscript ledger represents a settling of accounts over the course of the 20 years since Taylor's death, including taxes owed by his estate, all of which was slowly but surely managed by Hoyt. Details regarding various plots of land, rents paid by tenants, and how certain parcels were subdivided, are present here, though the focus is on finances rather than geographical details. Certainly a relevant and significant volume of Cleveland history, containing a number of details which are likely not recorded elsewhere. (For more on Hoyt, see his biographical entry in "The Encyclopedia of Cleveland History" by Van Tassel (Indiana U. Press, 1987). An Index on the front leaf essentially summarizes the contents: -Taxes paid by James M. Hoyt from the funds of Taylor and Hoyt for E. Taylor Estate -Taxes paid for Estate since death of Elisha Taylor & charged in acct of J. W. Hoyt with Executors -Analytical Summary of acct of James M. Hoyt with E. Taylor Executors -Condensed Analysis of the Summary of the Acct preceding -Analytical Summary of acct of James M. Hoyt with Taylor & Hoyt after Death of E. Taylor -Condensed analysis of the above named summary of J. W. Hoyt acct with Taylor & Hoyt -Items in said Taylor & Hoyt Analytical Summary, Specially noticed in Review -Note Explanatory of Allowance by Executors to J. W. Hoyt for services from 1865 to 1882 -Note Explanatory of Mittleberger Purchase Commissions paid to J. W. Hoyt. -Summary of the Taxes advanced by Executors upon the Seneca St. Lot Leases, & repaid with the Rents -Prospect St. Lot, Statements as to its sale by Executors & payments therefor -Cedar St. Lot, Statement as to its sale by Executors & the payment therefor -Addenda - Sheet No 1 - Outcome of Indianapolis property bought by Executors of James M. Hoyt -Addenda, Sheet No (1) Outcome of St Clair St. land bought by Executors of J. M. Hoyt -Addenda, Sheet No (2) Summarized Outcome and Statement of the Agency and -Relations of James m. Hoyt to the Estate of Elisha Taylor. Seller Inventory # 9248

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