An extensive collection of papers, relating principally to Brackett O., and James L. and Eveline Watkins. They are arranged in three series relating to: the estates of James L. and Eveline; the estate of Brackett O.; and material pertaining to various members of the Watkins family. The majority of the papers concern the business transactions of James L. Watkins and the estate of Brackett O. Watkins. There are a limited number of business and household receipts and other documents belonging to the estate of Eveline Watkins.

The collection contains business accounts, bills and receipts for farm equipment, supplies, and household purchases, records of cotton sales, records of slaves, tax receipts, bonds, a will, a legal brief, land appraisals, inventories, and surveys, personal and business correspondence, inheritance papers, agreements, and a court summons. All papers are originals.

The papers of of James L. Watkins' estate reflect his transactions as a cotton planter and merchant. The collection is void of any personal correspondence. John Gray Allen was executor of James L. Watkins's estate and the bulk of the papers are addressed to him.

The material concerning Brackett O. Watkins' estate sheds light his activities as a cotton planter. There is a limited amount of information dealing with his personal affairs.

James Watkins (1770–September 1, 1840) was born near Wadesboro, Anson County, North Carolina. He married Phebe DeJarnette ( - September 13, 1840). They had eight children: John, Brackett O., James L., Munford D., Christopher, Culpepper, and Jermina (Ingram). John, James and Brackett settled in Alabama. John lived in Wilcox County, while James and Brackett eventually settled in nearby Marengo County, where they both became became cotton planters.

Brackett Watkins (ca. 1813–ca. 1842) married Dolly Curtis on December 4, 1834 in Marengo County, Alabama. She was the daughter of Samuel Curtis, a Revolutionary War veteran, and his wife, Elizabeth. Both Brackett and Dolly Watkins died by the summer of 1842. Their children were raised by Joseph Agee and his third wife, Elizabeth Curtis, a sister of Dolly.

James L. Watkins (September 16, 1808–October 28, 1847) married Eveline Dumas (February 21, 1811–October 14, 1853) of North Carolina on February 24, 1829 in Wilcox County, Alabama. James L. Watkins made his living as a merchant and cotton planter in Marengo County. Eveline Watkins apparently maintained a separate estate with real property valued at $2000 in 1850. James Watkins was survived by Eveline and several children: Jeminia Q., wife of Reuben Pickett; Seraphina, wife of Isaac Dansby; Mary A., wife of Vastine J. Pope; Helen M. Watkins; Calvin H. Watkins; William H. Watkins; James D. Watkins; and Napoleon B. Watkins. John Gray Allen, a close friend of Brackett O. and James L., was the administrator of James L. and Eveline Watkins's estates (Allen had purchased land from B.O. Watkins in 1849). He later married Nancy Roe Kennon Curtis Boatright, daughter of Samuel and Elizabeth Curtis and sister of B.O. Watkins' wife, Dolly.

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