These are the accounts of the estate of Kurpa Naiker published on 28 February 1868, which were sold by public auction upon the orders of the executor of the estate, Narraina Chitty. They are part of a collection of legal documents from the 19th and early 20th centuries which provides a glimpse into the work of the notable personalities who left their mark on Singapore’s legal history, and the economic and other transactions undertaken by ordinary immigrants in 19th century Singapore that tell stories of misfortune and indebtedness which would otherwise have disappeared from history.