A number of people were interested in the information I found on "old" Samuel Elam, so I thought there might be some interest in this... New York City Wills, 1780-1782 Page 143.--I, BENJAMIN BIRKETT, at present of the City of New York, merchant, do make this will. I leave to my honoured father, John Birkett, hat-maker, at Hull in Yorkshire, five guineas; unto my dearly beloved sister, Jane Birkett, living with my father, five guineas as a memorial of unimpaired fraternal affection. Whatever effects I have at my decease, as soon as convenient after, to be turned into money. The proceeds and other personal estate to be placed out on good security on interest by my executors; the produce of which every quarter of a year they are to pay to my honoured and dear Mother, Sarah Birkett, now or lately dwelling at Kendal in Westmoreland, during her natural life; such payments not to be liable to the receipt or control of my father; her receipt alone to be sufficient. After her decease, the whole of my estate unto my sister Jane; she paying to my aunt, Hannah Satterthwaite, relict of my uncle, William Satterthwaite of Kent Street Road, London, ten guineas; unto my executors, nine guineas, as hereafter expressed in confidence. Should she die without heirs, and not have occasion to make use of more than her fortune's interest, she will at her decease leave to my worthy and dear friend, Esther Fisher, ?40 sterling; unto Sarah, Miers, and Samuel Fisher, each ?40; they being brothers and sisters to my deceased and dearly beloved friend, Jabez Maud Fisher, late of Philadelphia in North America, merchant. Should my effects not be sufficient to pay the last four legacies, then the legatees are to receive the same in proportionate shares; if there be any overplus, ten guineas, if so much remains, to be paid to the Monthly Meeting of Women Friends of Pine Street in Philadelphia, in remembrance of the memory of my valuable friend and mistress, Sarah Fisher, deceased. At the decease of my mother, unto my valuable and esteemed friends, Isaac Wilson and George Kendal, in Westmoreland, and Samuel Elam, of Leeds in Yorkshire (but now of New York), three guineas each, as a token of what I could wish to give them for the trouble they will have in executing the trusts in them reposed by this will appointing them executors. Dated February 23, 1780. Witnesses, Abraham Duryee, Frances Duryee, of New Bushwick, Long Island, yeomen. Proved, November 26, 1782.