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473 <br />I) hearing upon the final report of Frank Opp,Executor,and John Luebs ,Administrator,respeettivelyI <br />i <br />of the estate of Christian Opp,deeeased,and upon their petition for the approval and allow- <br />ance of said report,the settlement of said estate and their discharge herein,and the Court <br />E having examined the records and files and being fully advised in the premises,finds that due <br />and legal notice has been given to all persons of the time and place fixed for a hearing upon <br />said petition and report,and no one appearing to ;bject to the same,and the Court having ex- <br />amined said report,together with the vouchers on ile,finds that said report is true and corr <br />eat in all things,and that the same ought to be <br />port of said Frank Opp,Executor,and John Luebs, <br />oved and allowed as and for the final re-1 <br />nistrator,as aforesaid. <br />The Court further finds that due and legal notice has been given to all persons of the <br />time and place fixed for filing claims against the estate of said deceased,and that the time <br />so fixed has fully expired,and all persons having claims against said estate,if any such <br />there be,and not filed within the time limited by the Court,are forever barred and a xiluded <br />from setting up or asserting any such claims agai st said estate. <br />The Court further finds that sai d : Christiaa <br />Hall County,Nebraska,on the 27th day of October,l <br />departed this life,testate,at his home in <br />,and at the time of his death the said <br />Christian Opp was a resident and inhabitant of Halli County,Nebraska,and that this last will <br />and testament was duly proven,allowed,and admitted to probate in this Court on the 27th day <br />of September,1927. <br />The Court further finds that Elizabeth Opp,the <br />the mother of all of his children,duly and within <br />ing the provisions in the last will and testament <br />widow of said Christian Opp,deceased,and <br />the tivte limited by law,renouneed in writ- <br />of the said Christian Opp,deceased,in her <br />behalf,and duly,and within the time limited by la*,eleeted,in writing,to take her rights in <br />and to the property of said deceased as his surviving widow under the laws of the state of <br />Nebraska in such cases made and provided,and that1by reason of such renunciation and elec- <br />tion laid Elizabeth Opp,surviving widow of said dooeased,is entitled to take,have,and receive) <br />one -third of the estate,both real and personal„of which the said Christian Opp died the owner l <br />and in addition thereto,a homestead estate in and1to the southwest quarter of the northeast <br />quarter and Lots Three (3) and Four (4) on Mainl <br />Ten (10) North,of Range Eleven (11) West of the <br />being the real estate of said deceased occupied <br />his wife,as their hone and homestead at the time <br />d,in Section Twenty - -three (23),in Township <br />h P.M.,in Hall County,Nebraska,the sane <br />the said Christian Opp and Elizabeth Opp, <br />f the death of the said Christian Opp. <br />The Court further finds that sei d Executor andlAdministrator have paid the funeral ex- <br />penses of said deceased,the debts against said es�ate,and the costs of this proceeding,and <br />thatafter so doing there remainedin their hands off' the personal estate of said deceased the <br />of $l9,4,0.61;that of the amount so remaining in heir hands they have paid to Elizabeth <br />Opp,surviving widow of said deceased,one -third th reof,amounting to 0470.20; that they have <br />paid the special bequest of $300 to �'eter Charles Miller,a stepson of said deceased,and have " <br />paid to Erhard Opp,William Opp,Lena Michelsen,and <br />deceased,each the $2000 bequest in his and her fa- <br />the hands of said Executor and Administrator of t: <br />of $4710.41,and that this sum they have paid in ei <br />Emma Opp Luebe,William Opp,John G.Opp,and Frank 0; <br />the estate of said deceased is not subject to an <br />of Nebraska,nor to a Federal estate tax under the <br />estate ought to be settled and closed and said Ex, <br />The Court further finds that under the terms <br />Emma Opp Luebs,sons and daughters of said <br />or,and after so doing there remained in <br />e personal estate of said deceased the sum <br />ual shares to Erhard Opp,Lena Michelsen, <br />p,sons and daughters of said deceased;that <br />nheritance tax under the laws of the state <br />laws of the United States,and that said <br />tutor and Administrator discharged. <br />provisions of the last will and testament <br />