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T IN THE MATTER OF THE ESTATE OF ELIZABETH OPP,DECEASED. 57 This matter coming on to be heard on this 3rd day of November, 1936,upon the final report of John Luebs,Executor and for the final settlement of the aforesaid estate,and the Court being fully advised in the premises,finds that Elizabeth Opp departed this life on the 1st day of July,1932, a resident and inhabitant of Hall County,Nebraska;that on the 10th day of October,1932,a petition was filed in this Court,off ering for probate a document purporting to be the last Will and Test- ament of Elizabeth Opp,deceased, that a time was fixed and notice given,as by law provided,for hearing upon said petition;that on the 1st day of November,1932,said document purporting to be the last Will and Testament of Elizabeth Opp,deceased,was duly admitted to probate;that John Luebs thereupon furnished bond and was duly appointed Executor of the last Will and Testament of Eliza- beth Opp,deceased,as herein provided. The Court further finds that due notice was given to the creditors of the time and place fixed for filing and hearing of claims , that such time has fully expired, that all claims filed and allow- ed have been paid,that the expenses of administration,including court costs,executor's fees and attorney's fees have been paid. The Court further finds that the said Elizabeth Opp left,as her sole and only,,hat -law; Erhard M.Opp,Johh G.Opp,Frank Opp,Peter Charles Miller,William Opp,Lena Michelsen and Emma Luebs, who are the devisees and legatees named in said, fill and Testament. The Court further finds that said estate is not subject to any state or Federal inheritance taxes) The Court further finds that the said Elizabeth Opp at the time of her death was the owner of they following described real estate; An undivided one -third interest in the Southwest Quarter of the Northeast quarter (SWJ NEJ) and Lots Three'(3) and Four (4),Mainland,in. Section Twenty -three (23) Township Ten (10),North,Range Eleven (11))17est of the 6th P.M.,Hall County,Nebraska,said entire tract containing about 115.20 acres more or less;and An undivided one -third interest in Lot Four (4),Island,in Section Twenty-four (24),Township Ten (,10),North,Range Eleven (11),West of the 6th P.M.,Hall County,Nebraska,said entire tract containing about 20 acres more or less; that said real estate was devised under said last Will and Testament tc Erhard M.Opp,and that possession of said real estate has been given accordingly. The Court further finds that the said Executor has in his possession a promissory note of Frank Opp,on which a balance of $200.00 and interest remains due and payable;also a claim against the receiver and trustees for certain of the depositors of the Farmers State Bank,Wood River,Nebrask , for a proportionate share of dividends to be paid on a deposit in said bank at the time of its receivership;that said items constitute a part of the residuary estate of said Elizabeth Opp, deceased,and by the terms of her last Will and Testament were bequeathed to Peter Charles Miller, ;Gilliam Opp,Lena Michelsen and Emma Luebs,share and share alike,and that said Executor is hereby authorized and empowered and directed to assign said note and claim to the said residuary legatees. The Court further finds that said report is true and correct in all things and ought to be,and is hereby approved and allowed as and for the final report of John Luebs,Executor,and he is here- by discharged and released from his bond. IT IS,THEREFORE,ORDERED,ADJUDGED AND DECREED BY THE COURT that all claims against the estate of Elizabeth Opp, deceased,not filed herein,if such there be,are hereby forever barred and preclude . IT IS FURTHER ORDEEED,ADJUDGED AND DECREED BY THE COURT that the undivided one -third interest in the real estate as herein above described be devised to Erhard M.Opp to have and to hold the sam absolutely. Paul N. Kirk County Judge