Probate Accounts are financial records of disbursement of assets after someone has died whether intestate or with last will and testament. It usually lists creditors and debtors of the decease, and sometimes the heirs and other relatives.
England and Wales have two volumes of indexes in the British Record Series, A-J, Vol. 112 and K-Z, Vol. 113. In the Family History Library in Salt Lake City they are listed as cat# 942 B4b v.112, 113, they are also listed in Google books (search for “British Record Series” “probate accounts”) however they are only listed and not available for full view. Most of the names in these two indexes are mainly in Kent and Lincolnshire but are scattered throughout England and Wales, with only two from Rutland and none from Westmorland. The years range from 1521 to 1851, with the majority in the middle between the years of 1581 and 1701. The actual records are all filmed and referenced in the indexes.
Sometimes this is the only record for a certain person and can be a great source of information.
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