The records of the estate of Capt. James Cary contain documents with detailed descriptions relating to the executor's and lawyers' role in the settlement. The records contain extensive inventories of Cary's real and personal property and their worth. Cary's debts and the debts owed to Cary are also recorded. The records contain both preliminary and final notes as to the division of these goods. His will is not included; the names of the heirs are learned from "Distribution of the estate" dated April 30, 1827. Cary's heirs were his widow Anna, his sons James Cary Jr. and Sanford Cary, his daughter Abigail Morse, and the heirs of his daughter Sarah Morse.

Arranged in 7 series. Series 1. Executor's documents. Series 2. Inventories. Series 3. Debts owed to Cary. Series 4. Preliminary inventory, debts, and distribution. Series 5. Distribution of estate. Series 6. Anna Cary agreements. Series 7. Miscellaneous documents.