The second volume, dated 1850-1852, is a cash book of receipts and expenditures. Most of the receipts are rents collected on property owned by the estate and leased to various individuals. For each collection is recorded the name of the renter, a description of the property, and the amount paid. An example, from February 21, 1851, reads: "Augustin Coulon, for one month to 15 December, of two, one-story frame houses on the Metairie Road, opposite the Allard Plantation in rear of the First Municipality, $15." On the expenditure side are recorded expenses of administration of the estate and charges for real estate and slaves. Most of these relate to taxes and insurance premiums for the properties held by the estate. An example, from July 5, 1851, reads: "Paid N.C. Folger for clothing for slaves in MacDonogh[ville], $230.50." Another, on May 31, 1851, reads: "Policy #10214 ... on the brick slated building occupied as a bakery, fronting on Commerce St. between Lafayette and Poydras Streets, [insured for] $6,000."