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33 3. No. 7 HALL COUNTY ren,Mamie Rathman,Rudolph Seier,Harry Se1er,Nancy Rathman,Donald Seler,Otto Seier and Henry E. Seier: ;.that the intestate died seized in fee simple of the 120 acres of land hereinbefore describ - ed;that the same was the home ; and -`,homestead of the deceased;that the same is subject to the forever barred;that all costs and expenses of administering said estate have been fully paid; finds that said estate is &neolvent and the property not exempt is insufficient to pay the claims of creditors filed and allowed in full; finds that all of the personal property has been sold by the administrator and that the net proceeds of sale remaining after the payment of the costs and expenses of administration are insufficient to pay the claims of creditors as allowed as shown by said report in full and that the administrator should be ordered and directed to pay said creditors the balance of cash on hand pro rata in the proportion the amount for distribution bears to the total number of claims as set forth on page three of said final report and that on filing receipts therefor that he should be discharged of his trust and the estate closed and his bond released;finds that said estate is not subject to any inheritance tax under the laws of Nebraska or to any Federal estate tax. Finds that the deceased died owning in fee simple,subject to a mortgage in the principal sum of $3900.00 to NebraskaLoan & Trust Company,recorded July 9,1935 in Book 69 at page 109 and accrued interest thereon and taxes,the following described real estate,towit: North Half of Northeast Quarter (N *NEJ) of Section Thirty (30) and Southeast quarter of Southeast Quarter (SE }SE}) of Section Nineteen (19),all in Township Ten (10),North of Range Ten (10) Nest of the 6th P.M.in Hall County,Nebraska;that said 120 acres constituted one farm and was the home and homestead of the deceased who resided thereon with his wife and family for many years prior to his death and that the same descends under the statutes of descent and the homestead laws of Nebraska as an exempt homestead, free from the claims of creditors to the children of the deceased namely: ramie Rathman, a daughter of Wood River,Nebraska,Rudolph Seier,a son of Grand Island,Nebraska,Harry Seier,a son of Wood River,Nebraska,Naney Rathman,a daughter of Wood River,Nebraska,Donald Seier,a son of Aida, Nebraska,Otto Seier,a son,of Alda,Nebraska and Henry E.Seier a son of Grand Island,Nebraska;finds that the deceased died a resident of said Hall County intestate on the 16th day of October,1938 and that he left him surviving as his heirs at law and his only heirs at law the children above named,all of full age.Finds that the deceased left insurance in the sum of $508.00 in the Pla tt- deuthsche Vereen of Grand Island,Nebraska and that the same was paid to the administrator;that the deceased's wife was named beneficiary therein and died before the intestate;that the children above named have in writing filed herein requested the said insurance money be paid to Livingston - Sondermann Funeral Home and finds that said insurance money is exempt from the claims of creditors and that the administrator received the same as trustee for the payment of the claim of Livingston - Sondermann Funeral Home in the sum of $513.52 and should so apply it. IT IS THEREFORE ORDERED,ADJUDGED AND DECREED BY THE COURT: that said final account and report cc said executor be,and it is allowed and approved;that all claims and debts of the deceased.not filed and allowed against said estate are barred and all such creditors if any there be,having such unfiled debts and claims against said estate,are forever enjoined from setting up said claims against said estate;that all costs and expenses of administration have been fully paid; - that the estate has been fully administered except the payment of the balance of cash on hand and the administrator is ordered and directed to pay the creditors pro rata the respective amou$ts as shown on page 3 of his final report and on filing receipts therefore that the estate be closed, the administrator be discharged of his trust and his bond released;that said estate and the suca#v ession thereto are not subject to any Federal Estate Tax or to any Inheritance Tax under the law of Nebraska;that the administrator pay the-sum of $508.00 received from the Plattdeut ache Versin to the Livingston Sondermann Funeral Hoiq* and file receipt therefor herein; that the deceased died intestate leaving him surviving as his heirs at law and sole and only heirs at law,his child- ren,Mamie Rathman,Rudolph Seier,Harry Se1er,Nancy Rathman,Donald Seler,Otto Seier and Henry E. Seier: ;.that the intestate died seized in fee simple of the 120 acres of land hereinbefore describ - ed;that the same was the home ; and -`,homestead of the deceased;that the same is subject to the