AIKEN — James Brown's possessions and homes will be sold off to pay mounting legal bills and $400,000 in overdue estate taxes.

In an order filed in Aiken County Court this week, Judge Jack Early revealed that the music legend's estate is in serious financial trouble. Approximately $1.6 million is needed just to pay bills this year.

The singer's possessions will be auctioned off by Christie's auction house in New York before Aug. 1. His Beech Island home and another house, which his children get first shot at buying, will be put up for sale.

The order calls for the singer's Beech Island home to be turned into a museum, "if feasible." Mr. Brown's heirs are asked to submit a list of items they do not wish to be sold.

Judge Early also authorized the special administrators to loan some memorabilia to museums for up to three years.

The court had previously approved auctioning off the singer's possessions, but the judge's order provides the first true glimpse of the turmoil of the estate's finances. During a closed hearing Feb. 7, Judge Early was told:

- $400,000 in estate taxes were overdue.

- Papers to declare as a charity the James Brown "I Feel Good" Trust, which is to pay to educate needy children , were not filed with the IRS.

- The estate is so low on money it couldn't pay court-ordered bills stemming from a New York lawsuit, or Adele Pope or Robert Buchanan's salaries.

- Royalties to fund the education trusts won't be available for five to seven years because they have to repay a $21 million bond Mr. Brown secured in 1999.

When he appointed Ms. Pope and Mr. Buchanan to oversee Mr. Brown's estate on Nov. 20, Judge Early's order says, its condition "was deplorable."

"Basic security for Mr. Brown's home Estate was in arrears; valuable and deteriorating Masters (original recordings of Mr. Brown's songs) had been left in his home for almost a year; income taxes were unpaid for a number of years; and the former (trustees) had not prepared or filed an Inventory for the Estate or the 2000 Trust."

The two court-appointed special administrators say they need $1.6 million to pay estate bills this year. Those costs include:

- Administrative claims

- Defending the singer's will

- Defending the estate against $35 million in claims filed against it

- Preserve and evaluate the masters of Mr. Brown's recordings

- Provide security for Mr. Brown's home

- Protect and secure other estate and trust assets