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66{ <br />No., 7 HALL COUNTY - , <br />of said estate have been paid, including Court costs, publication fees and attorney fees, as well <br />as all expenses connected with the funeral of the said Fred W.Hessel, ,deceased, and the Doctor <br />attending him in his last illness; and the receipts are filed and in proper order; <br />4. Fred W.Hessel passed away intestate on the 10th day of November, 1940, being at that time <br />a resident of Hall County, Nebraska, and possessing property in said County, and at the time of <br />his death being a widower, his wife having predeceased 'him in death, and leaving surviving him as <br />his heirs -at -law and sole and only heirs -at -law the following: <br />Mrs. Jennie Kerns, a daughter, of Rose Meade, California, over twenty -one years of age; <br />Charles C.Hessel, a son, of Hall County, Nebraska, over twenty -one years of age. <br />5. At the time of his death, Fred W.Hessel was the fee owner of the following described real <br />estate: <br />The Southeast quarter (SE4) of the Northwest quarter (NW4), and a strip of land two rods in <br />width on the East side of the Southwest quarter (SW4), all in Section Eleven (11),Townshi Eleven <br />(11),Range Ten (10),West of the 6th P.M., in Hall County, Nebraska, containing hrty -two 42) <br />acres of land, more or less. <br />Lot Ten (10) in Block Nine (9), in Gilbert's Addition to the City of Grand Island, Hall <br />County, Nebraska; <br />all of which above described real estate descended at the time of the death of the said Fred W. <br />Ressel, deceased, to Mrs. Jennie Kerns and Charles C.Hessel, share and share alike, each receiving <br />an undivided one -half interest in and to the above described real estate; <br />6. In the proceedings of this estate there appears the name of Fred W.Hessel and also the name <br />Fred W.-Hessel, Sr., and whenever it appears that way it refers to one and the same person; and in <br />the proceedings of this estate there appears the name of Charles C.Hessel and also the name of <br />Chas.C.Hessel, and whenever it appears that way it refers to one and the same person; <br />7. This estate is not subject to either federal or state inheritance taxes. <br />IT IS, THEREFORE, ORDERED, ADJUDGED AND DECREED BY THE COURT that the aforesaid final report, <br />filed herein by Charles C.Hessel, administrator of the estate of Fred W.Hessel, deceased, be and <br />the same is hereby in all things approved, confirmed and allowed as and for the administrator's <br />final report, the estate is settled and closed, and the administrator is discharged, and the surety <br />on his official bond is released from any further liability in said matter. <br />IT IS, THEREFORE, ORDERED, ADJUDGED AND DECREED BY THE COURT that all claims against this estate <br />have been paid in full, save and except the balance of the claim allowed by this Court to Charles <br />C.Hessel in the sum of $134.43, which has not been paid because of insufficient cash on hand with <br />which to pay same, but fbt which sum of $134.43 the said Charles C.Hessel makes no claim in order <br />that the estate may be herewith closed in all respects, but for which sum he reserves the right <br />to hold Mrs. Jennie Kerns, his sister, of Rose Meade, California, accountable by means of the fact <br />that when any crops are sold from the farm, or should the farm itself be sold, before the proceeds <br />are divided, share and share alike between the said Charles C.Hessel and the said Mrs. Jennie <br />Kerns, there will first be deducted the balance due and owing to the said Charles C.Hessel in the <br />sum of $134.43; that all other expenses of said estate have been paid, including Court costs, pub- <br />lication fees and attorney fees; that all persons having claims against said estate, not filed <br />within the time fixed by the Court, if any such there be, are forever barred and excluded from <br />setting up or asserting any claims against said estate. <br />IT IS FURTHER ORDERED, ADJUDGED A4D DECREED BY THE COURT that Fred W.Hessel passed away.on the <br />10th day of November, 1940, intestate, and that his wife predeceased him in death, and that he <br />left surviving him as his sole surviving heirs -at -law and only heirs -at -law the following: <br />Mrs. Jennie Kerns, a daughter, of Rose Meade, California, over twenty -one years of age; <br />Charles C.Hessel, a son, of Hall County, braska, over twenty -one years of age. <br />IT IS FURTHER ORDERED, ADJUDGED AND DECREED BY THE COURT that all of the real estate owned by <br />the said Fred W.Hessel, dec -ased, at the time of his death to -wit: <br />The Southeast quarter (SE4) of the Northwest quarter (NW4), and a strip of land two rods in <br />