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,the surviving husband having elected to take by the Statutes of Descent,as follows: An undivide
<br />;one -third in fee simple to Hiram J.Palmer and a life or homestead estate`in the remaining two -.,Y
<br />thirds thereof, and an undivided one -ninth interest to each of the children of the testatrix
<br />`'living at her death as _provided in Item Three of said will, namely, to Mabel W.Palmer, Charles
<br />J.Palmer, Hazel J.Gilchrist, Helen A.Schourup, and Herbert G.Palmer, subject to the homestead of
<br />Hiram J.Palmer; the court further finds that Harry E.Palmer, one of the children named by the
<br />+testatrix as one of the devisees of the remainder in fee of the landabove described, share andi
<br />share alike with the other children of the deceased, above named, died prior to the death of tho
<br />testatrix, and that said Harry E.Palmer died leaving him surviving a daughter, Evelyn Palmer,
<br />and leaving no other child or children him surviving, and that by the terms of said will of the!'
<br />deceased, said Evelyn Palmer, takes in fee simple the undivided one -ninth interest as tenant in'
<br />.;common in and to the land above described, subject to the life estate of Hiram J.Palmer, which
<br />said Harry E.Palmer would have taken if living at the death of the testatrix.
<br />The court further finds that the specific legacy to Mabel W.Palmer has been paid in full as pro» -
<br />loided in Item 2 of said will, diminished however, by the refusal of the surviving husband to take
<br />.under the will in accordance with the law in such cases, and that receipt in full of Mabel W.
<br />!Palmer has been filed herein, that all of the personal property of the deceased, has been paid'
<br />put and distributed in accordance with the terms of the will and the law of descent and distri -'
<br />=bution; that the estate has been fully administered and the executor should be discharged of his
<br />i
<br />trust and the estate should be closed.
<br />The court further finds that the personalty, which was not except and not specifically bequeath pd)
<br />was insufficient to pay the claims allowed and that the deficit,as shown by the final report,
<br />.was $634.94 and was paid by the executor and that the respective interests in the remainder in
<br />fee passing to the devisees are charged with the payment of their pro rata share of the defici jncy
<br />in favor of Hiram J.Palmer in the following proportions and amounts: Mabel Palmer $184.97, anc
<br />Charles J.Palme.r, Hazel J.Gilchrist, Helen A.Schourup,Herbert G.Palmer and Evelyn Palmer, the
<br />sum of #36.87 each.
<br />IT I3 THEREFORE CON SIDERED,ADJUDGED AND DECREED by the Court: that the final account of the
<br />executor be and it is hereby approved and allowed; that all claims filed or allowed against
<br />said estate have been fully paid, that all expenses and costs of administration of said estate`'
<br />have been fully paid; that the succession to said estate is not subject to inheritance taxes
<br />under the laws of Nebraska; that all claims and debts not filed against said estate, if any, ate
<br />forever barred and precluded; that the testatrix died seised in fee simple of the Easterly Six,;
<br />(6) feet of Lot Five (5) and all of Lot Six (6),all in Block One hundred Nine (109), in Rail-
<br />road Addition to the City of Grand Island,in Hall County, Nebraska; that said premises consti
<br />tuted the home and homestead of the testatrix and her surviving husband, Hiram J.Palmer,and
<br />that said real estate descended in fee simple under the will of the deceased and the statutes
<br />of descent in Nebraska, the surviving husband having refused to take under the will and having
<br />elected to take under the statutes of descent and distribution, as follows: an undivided one
<br />j third in fee simple to Hiram J.Palmer as surviving husband and a life or homestead estate in t,e
<br />remainder two - thirds thereof, and an undivided one -ninth interest to each of the deceased's ch�l-
<br />dren named in the will as devisees, including Evalyn Palmer, daughter of Harry E.Palmer, deceased,
<br />who died intestate prior to the death of the deceased, Eva A.Palmer, leaving her as his only
<br />child surviving at the death of the testatrix, namely; to Mabel W.Palmer, Charles J.Palmer,
<br />Hazel Gilchrist, Helen A.Schourup,and Herbert G.Palmer, children of the deceased, and Evelyn
<br />Palmer, grandchild of the deceased, each an undivided one -ninth interest therein, as tenants
<br />in common, subject to the homestead estate of Hiram J.Palmer; that the share of Mabel W. Palme'
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