2 pages, 4to 7 3/4 x 9 1/2 in., nearly fully separated along central crease, toned, short marginal tears with occasional neat repairs. Signature cut cleanly away, a common practice seen on promissory notes when paid. 

Memorandum lists the assets and debts of the estate of Colonel Roberts, including land holdings, physical property, bonds and notes. One line item reads, "Bella & Henry...at 150 $ each...300."