The remainder of Matilda Spencers estate was split one third each between the sisters Sally Elizabeth Spencer, Rosetta Harriett Spencer and Henrietta Frances Spencer. Rosetta's name is sometimes found also as Rosey and Rosa. Some extracts follow. To my brother Benjamin Spencer, one hundred dollars, to my brother James Spencer two hundred and fifty dollars. To my sister Sallie Spencer, I give and bequeath the residue of my estate.
Some extracts follow.
The residue of my estate both personal and real I give and bequeath one half to my brother Benjamin Spencer the other half to be equally divided among the children o my deceased brother James Spencer, viz, Charles Spencer, Walter Spencer, George P. Spencer, Dolly Spencer and Winnie L. Spencer. F. H. Dryden, T. F. Bonneville, James P. Blaine. His brother Benjamin Spencer was administrator. William had received two negro slaves, Charles and Eliza from his uncle John Spencers estate. Since the Emancipation Proclamation had be signed in 1862 the slaves probably could not be legal property.