NO. 9 HALL COUNTY
<br />The Court further finds that Bertie Pauline Smith died intestate a resident of Hall County,
<br />Nebraska, on January 19, 1945, and that this court had jurisdiction.
<br />The Court further finds that she left her surviving a husband, James W.SmitbL, and three
<br />children, Helen Maurine Boroff, James Ray Smith and Troy E.Smith.
<br />The Court further finds that the said Bertie Pauline smith was the owner at the time of her
<br />death of the following described real estate, to -wit:
<br />Lot Thirteen (13), in Block One (1), in William J.Burger's Addition to Doniphan, Hall
<br />County, - Nebraska.
<br />IT IS ORDERED, ADJUDGED AND DECREED BY THE COURT that said real estate did pass and descend
<br />by operation of low to the said James W.Smit�, her surviving husband, an undivided one -third part
<br />thereof, and to each of Helen Maurine Boroff, James Ray smith and Troy E.Smith, an undivided two -
<br />ninths interest therein, all as tenants in common, and said real estate is hereby set off unto
<br />IT IS FURTHER ORDERED, ADJUDGED AND DECREED BY THE COURT that said estate be and the same is
<br />hereby closed.
<br />Charles Bossert
<br />COUNTY JUDGE.
<br />IN THE COUNTY COURT OF HALL COUNTY, NEBRASKA
<br />STATE OF NEBRASKA ) I, Charles Bossert, County Judge of Hall County, Nebraska, do hereby
<br />HALL COUNTY ss' certify that I have compared the foregoing copy of Final Decree entered
<br />IN THE MATTER OF THE ESTATE OF BERTIE PAULINE SMITH, DECEASED, with the original record thereof,
<br />now remaining in said Court, that the same is a correct transcript thereof, and of the whole of
<br />such original record; that said Court is a Court of Record having a seal, which seal is hereto
<br />attached; that said Court has no Clerk-authorized to sign certificates in his own name, and that
<br />I am the legal custodian of said Seal and of the Records of said Court, and that the foregoing
<br />attestation is in due form of law.
<br />IN TESTIMONY WHEREOF I have hereunto set my hand and affixed the seal of the County Court,
<br />at Grand Island, this 13th day of February, 1946.
<br />Charles Bossert
<br />(SEAL) County Judge
<br />Filed for record this 13 day of February, 1946, at 4:45 o'clock P.M. ,/\ -C �- !��
<br />`Reg s ter of Dereds
<br />IN THE COUNTY COURT OF HALL COUNTY, NEBRASKA.
<br />In the matter of the estate ) CASE NO., 3513
<br />of ) DECREE
<br />William F.Balcom, Deceased. )
<br />This matter came on for hearing this 9th day of February, 1946, upon the report and petition
<br />of Grover C.Raven, administrator, for settlement and distribution of the estate of William F.
<br />Balcom, deceased, the files, and the evidence,
<br />The Court finds that: due and legal notice of the time and place of hearing on such report
<br />and petition for settlement and distribution has been given to all persons interested in such
<br />estate as provided by law; the report and accounting of such administrator filed January 10,
<br />1946) is, in all respects, just, true, and correct; due notice has been given to creditors; all
<br />claims allowed against such estate and funeral expenses and expenses of last illness, have been
<br />paid; there is due this Court as of this date, $76.00; the administrator is entitled to receive
<br />and is hereby allowed the sum of $343.00 for his commission pursuant to the statutes; the sum
<br />of $343.00 should be and is hereby allowed to Suhr, Pierce & Cronin, for fee to date as attorneys
<br />for the administrator and conducting proceedings for settlement of such estate; the attorneys are
<br />engaged in ascertaining what, if any, Federal income tax is due and owing by such decedent and
<br />the determination of what, if any, additional fee will be due the attorneys for that service,
<br />is continued; after payment of court costs to this date, administrator's statutory commission,
<br />gttorney's fee to date, and the debts, such administrator will have on hand the sum of $22,175.30;
<br />such estate has heretofore been appraised for inheritance tax purposes by an appraiser duly,._.�.
<br />appointed by this court, and such appraiser has filed his report of appraisement herein, after due
<br />notice to the then Acting County Attorney of Hall County, Nebraska, and all interested persons,
<br />wherein it is found that no inheritance tax is due; the deceased died intestate on November 22,
<br />1944, and left surviving him as his sole and only heirs at law;
<br />Mary L.Green,
<br />Flora L. Tracy,
<br />Lucy E. Hodgson,
<br />Henrietta M. Garland,
<br />Tena S. Stevens, and
<br />Nellie T. Brayton,
<br />all of whom are sisters of deceased and more than 21 years of age and reside in Hall County,
<br />Nebraska, and take a one- seventh interest each of such estate; and
<br />Robert Balcom, a nephew, Grand Island, Nebraska
<br />Elizabeth Rumsey, a niece, Beatrice, Nebraska,
<br />Alfred Balcom, a nephew, North Platte, Nebraska,
<br />who are more than 21 years of age, and are the children of George W. Balcom, a brother of William
<br />F.Balcom, who died in 1942, and which nephews and niece, . respectively, take an undivided one -
<br />twenty -first interest each of the estate of William F.Balcom, deceased.
<br />The Court further finds that such administrator should, pending the ascertainment and determina-
<br />tion of the Federal income tax liability of such deceased, and his estate, hold in reserve the sum
<br />of $6425.30 of the monies in his hands.
<br />IT IS, THEREFORE, CONSIDERED, ORDERED AND ADJUDGED That; such estate and the shares of the heirs -
<br />at -law therein are not subject to inheritance tax under the laws of Nebraska or the United States;
<br />William F.Balcom died intestate leaving him surviving, as his sole and only heirs at law; Mary
<br />L. Green, Flora L. Tracy, Lucy E. kodgson, Henrietta M. Garland, Tena s. Stevens, and Nellie T. Brayton,
<br />his sisters; and, Robert Balcom, Elizabeth Rumsey, and, Alfred Balcom, nephews and nieces, the
<br />children of George W.Balcom, a deceased brother of such William F.Balcom; the real estate of which
<br />such William F.Balcom died seized, namely:
<br />The. east half of the west half of the southeast quarter of Section Twenty -seven (27), in
<br />Township Twelve (12), Range TTPrelve (12), in Hall County, Nebraska.
<br />The west half of the east half of the southeast quarter of Section Twenty -seven (27), Township
<br />Twelve (12),Range Twelve (12) in Hall County, Nebraska.