(1735-1826) 2nd President of the United States (1797-1801). Autograph Document Signed, two pages, 7½ x 5 inches, Braintree, 1760 and 1761. An early law practice reckoning between Adams and Samuel Niles of Braintree. The calculations on both sides of the page, most from the 1760 reckoning, are accomplished entirely in John Adams' hand and signed by him. The final bill reads: "Braintree Octr 13th 1760 then reckoned with Mr. Niles and find due to me twelve shillings and two Pence L.M. John Adams." On this same day, Adams noted in his diary that he had attended Mr. Niles' court that morning. Additional 1761 reckonings in the corners of both sides are in Samuel Niles' hand.
In typical New England style, Adams and Niles performed services on credit and settled up for a small sum of hard money--a long-standing adaptation to the small amount of hard currency in America. Adams charged Niles one pound, eight shillings, eight pence for various legal writs and services; then he subtracted twelve shillings and two pence for services performed by Niles. The Bracket case, referenced in both the 1760 and the 1761 reckonings, was an ongoing probate dispute between the heirs of Captain James Bracket. In 1765, John Adams and Samuel Niles, along with three other townsmen, would write the "Braintree Instructions," one of the first American statements resisting the "tyranny" of the Stamp Act.
Estimated Value $2,500 - 3,500