Scope and Contents The ledger contains records of estates, will, and trusts set up by the banks patrons. Each trust contains information about the account, such as the name of the account holder, any beneficiaries, the date the trust was issued, the capacity of the trust, an initial inventory of the trust, and the bank’s fee. Each account also keeps of record properties owned, income, and outgoing expenses. Some of the trusts contain detailed accounts of the spending and income. The trusts...