The Inventory of Margaret Gerran Hughan,1810.

The widow of Alexander Hughan, Margaret Gerran Hughan, lived on for another 39 years after her husband's death. She never remarried, and successfully raised her three surviving children to adulthood.
Her son Alexander had moved to London, as had elder brother Thomas, and had died in 1809, so when Margaret died in 1810 there was only her son Thomas and yet-to-be married daughter Jean, now known as 'Jane', left to survive her. Following is the inventory of Margaret Gerran, widow of Alexander Hughan, she having died intestate:

At Kirkcudbright the 27th day of November, 1810, the inventory and oath underwritten were presented by David McLellan, writer, in Kirkcudbright, to be inserted and registered in the Record of Inventories of Personal Estates kept for the Commission of Kirkcudbright in terms of law.
Inventory of the personal estate of Margaret Gerran otherwise Hughan, Relict of Alexander Hughan, merchant in Creetown, who died in the parish of Kirkmabreck on or about the 30th day of May 1810, with interest due on principal sums at that date.
The deceased's household furniture, bed and table linen, plate etc in her house at Hill aforesaid, valued by Samuel McKean, Architect, and John Hannay Snr, Joiner, both in Creetown, conform to inventory and appraisement dated 13th October 1810.
Amount: £260-5-3
Debt due by Samuel Nish about £12
Defunct also died possessed of £754-9-6 Navy 5 % annuities valued at £101 per cent being the selling price on May 24, 1810. Amount: £762-0-5
The dividend due thereon from January 1810
Value of the deceased's estate in Scotland Amount: £272-5-3
Value of said stock exclusive of dividend Amount: £762-0-5

Signed: Thomas Hughan, London, November 23, 1810. This is the inventory referred to in the oath of Thomas Hughan Esq emitted of this date as on the following page.
Signed: Thomas Hughan
Alexander Gordon Comm.

At London the 23rd day of November 1810 in the presence of Alexander Gordon Esq Solicitor at Law, London, Commissioner appointed by John Thompson Esq
Upon petition for Thomas Hughan, Esq, of Airds, only son of Alexander Hughan, merchant in Creetown, and Margaret Gerran otherwise Hughan, spouses both deceased, residing in London, take the oath underwritten:
Appeared the said Thomas Hughan, who being solemnly sworn and examined deposes that Margaret Gerran otherwise Hughan, relict of the deceased Alexander Hughan, merchant in Creetown, died intestate on or about the 30th dau of May last.
That the deponent is about to enter upon the possession and management of her personal and moveable estate as Executor Qua___ next of kin. That the deponent knows of no settlement or other writing left by the deceased relative to the disposal of her personal estate, or any part of them. That the foregoing inventory which is signed by the deponent and the said Commissioner as relative hereto is a full and complete inventory of the said deceased Margaret Gerran wherever situated and belonging or due beneficially to the deceased at the time of her death, in so far as the same has come to the deponent's knowledge; and that the value of the said estate situated in Scotland is of the value of £200 and under the value of £300.
All of which is the truth as the Deponent shall answer to God.
Signed: Thomas Hughan
Alexander Gordon.