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553 The Court finds that the report of the administrator be, and the same is hereby, allowed and approved as and for his final report, except for the accounting to be made hereafter of the sum of $5920.00 withheld for possible tax adjustments. The Court further finds that distribution of the balance on hand be made as follows: To Tina McGuire $10,267.46, To Roger McGuire 2,019.07, To Harold McGuire Estate 2,065.91, To Carl McGuire 2,065.91, To Eileen Williams 2,065.91, To Paul McGuire 2,o65-91, The Court further finds that Allen McGuire departed this life on the 12th day of January, 1942, at his residence in Hall County, Nebraska, and at the time of his death was a resident and inhabi- tant of Hall County and state of Nebraska; that a petition was filed for the appointment of an administrator, and Paul McGuire was appointed and qualified as such. The Court further finds that Allen McGuire died seized of an interest in the following des- cribed real estate: A one -half interest in the southwest quarter of Section Ten (10), Township Ten (10) North, Range Twelve (12) West of 6th P.M., in Jackson Township, in Hall County, state of Nebraska, Interest in purchase contract from S.T.Grohosky, purchase price 4000.00, for Section Thirty - three (33), and the north half, and the north half of the south half, of Section Thirty -two (32), all in Township Twenty (20), Range Eleven (11) West of 6th P.M., in Greeley County, state of Nebraska, A purchase contract from Federal Land Bank of Omaha, for northeast quarter of Section Fifteen (15), Township Ten (10) North, Range Twelve (12) West of 6th P.M., the southeast quarter of Section Ten (10), Township Ten (10), Range Twelve (12) West of 6th P.M., all in Hall County, Nebraska. The Court further finds that Allen McGuire left surviving him, as his sole and only heirs at law: Tina McGuire, surviving widow; Roger McGuire, a brother; Harold McGuire, a brother; Carl McGuire, a brother; Paul McGuire, a brother; and Eileen Williams, a sister. The Court further finds that the aforesaid Harold McGuire, heir at law of Allen McGuire, deceased, died on the 5th day of February, 1942, and that Carl McGuire is the duly appointed, qualified, and acting administrator of the estate of said Harold McGuire, deceased. That the real estate hereinbefore described passed and descended, under the laws of descent of the state of Nebraska, to Tina McGuire an undivided one -half interest; and to Harold McGuire, Carl McGuire, Paul McGuire, Roger McGuire, and Eileen Williams an undivided one -tenth interest to each-. The Court further finds that the widow's allowance has been paid, as heretofore ordered by the Court. The Court further finds that said estate was not subject to inheritance tax under the laws of the state of Nebraska; that the administrator has paid all of the funeral expenses and debts of the deceased, and costs of administering said estate, and all claims filed herein have been paid. The Court further finds that the household furniture and personal effects have been delivered to the widow, as hereinbefore ordered. The Court further finds that due and legal notice has been given to all persons of the time and place fixed for filing claims against said estate, that said time has fully expired, and that all persons having claims against said estate, if any such there be, and not filed 'herein, are forever barred and excluded from setting up or asserting any such claims against said estate. IT IS FURTHER ORDERED, ADJUDGED AND DECREED BY THE COURT that the final report of Paul McGuire, administrator, be, and the same hereby is, approved and allowed as and for his final report, and the said administrator is hereby discharged and his bond released, and said estate is hereby settled and closed, with the exception of the amount of $5920.00 withheld by the administrator for possible tax adjustments, and the filin of the receipts of the several heirs at law; to -wit: Tina McGuire $10,267.46; Roger McGuire 92019.07, Harold McGuire Estate $2065.91; Carl McGuire $2065.91; Eileen Williams $2065.91; Paul McGuire $2065.91. . IT IS FURTHER ORDERED, ADJUDGED AND DECREED that the real estate and interest therein, herein- before described, did pass and descend, under the laws of descent of the state of Nebraska, upon the death of Allen McGuire, deceased, to his sole and only heirs at law as follows: to Tina McGuire an undivided one -half interest; to Paul McGuire, Roger McGuire, Carl McGuire, Harold McGuire, and Eileen Williams an undivided one -tenth interest each. IT IS FURTHER ORDERED AND DECREED that the time for filing claims against said estate has fully expired, and that all persons, if any such there be, having claims against said estate, and not filed herein, are forever barred and excluded from setting up or asserting such claims against said estate. Charles Bossert COUNTY JUDGE. IN THE COUNTY COURT OF HALL COUNTY, NEBRASKA CERTIFICATE STATE OF NEBRASKA ) HALL COUNTY )ss' I, Charles Bossert County Judge of Hall County, Nebraska, do hereby certify that I have compared the foregoing copy of Final Decree entered IN THE MATTER OF THE ESTATE.OF ALLEN McGUIRE, DECEASED, with the original record thereof, now re- maining in said Court, that the same is a correct transcript thereof, and of the whole of such original record; that said Court is a Court of Record having a seal, which seal is hereto attached; that said Court has no Clerk authorized to sign certificates in his own name, and that I am the legal custodian of said Seal and of the Records of said Court, and that the foregoing attestation is in due form of law.