
The document is an asset distribution draft dated March 14, 1893, for the estate of Samuel C. Gray. It is presented on the letterhead of the Selby Smelting and Lead Company, located at 416 Montgomery Street in San Francisco. This draft outlines the financial allocations among various individuals, Mr. Gray's heirs or beneficiaries, identified as Mrs. Gray, Gertrude, Arthur, Edward, and Theodore. The distribution categorizes assets such as Real Estate, Other (possibly miscellaneous items), Furniture, Personal Effects, D____(?) Assets, and Life Insurance. Each beneficiary receives varying amounts, with the overall total meticulously calculated. Additionally, there is a note suggesting a potential equal sharing of administrative costs, pending a court decision. The totals for each category are clearly itemized in columns, and further calculations appear in a summarized form at the bottom, including an indication of the overall estate value, which is a sum of several financial distributions spread across different categories with total amounts written at the bottom.