USA > Iowa > Marshall County > The History of Marshall County, Iowa, containing a history of the county, its cities, towns, &c., a biographical directory of citizens, war record of its volunteers in the late rebellion, general and local statistics, portraits of early settlers and prominent men etc > Part 30
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Georgia owes its name to George the Second of England, who first established a colony there in 1732.
Tennessee is the Indian name for the " River of the Bend," i. e., the Mississippi which forms its western boundary.
Kentucky is the Indian name for " at the head of the river."
Ohio means " beautiful ; " Iowa, " drowsy ones ; " Minnesota, " cloudy water," and Wisconsin, " wild-rushing channel."
Illinois is derived from the Indian word illini, men, and the French suffix ois, together signifying " tribe of men."
Michigan was called by the name given the lake, fish-weir, which was so styled from its fancied resemblance to a fish trap.
Missouri is from the Indian word " muddy," which more properly applies to the river that flows through it.
Oregon owes its Indian name also to its principal river.
Cortes named California.
Massachusetts is the Indian for " The country around the great hills."
Connecticut, from the Indian Quon-ch-ta-Cut, signifying "Long River."
Maryland, after Henrietta Maria, Queen of Charles the First, of England.
New York was named by the Duke of York.
Pennsylvania means " Penn's woods," and was so called after William Penn, its orignal owner.
272
MISCELLANEOUS INFORMATION.
Delaware after Lord De La Ware.
New Jersey, so called in honor of Sir George Carteret, who was Governor of the Island of Jersey, in the British Channel.
Maine was called after the province of Maine in France, in compli- ment of Queen Henrietta of England, who owned that province.
Vermont, from the French word Vert Mont, signifying Green Mountain.
New Hampshire, from Hampshire county in England. It was formerly called Laconia.
The little State of Rhode Island owes its name to the Island of Rhodes in the Mediterranean, which domain it is said to greatly resemble.
Texas is the American word for the Mexican name by which all that section of the country was called before it was ceded to the United States.
POPULATION OF THE UNITED STATES.
POPULATION OF FIFTY PRINCIPAL CITIES.
CITIES.
Aggregate Population.
Alabama ..
996,992
Arkansas.
484.471
Callfornia
560,247
Connectleut
537,454
New York, N. Y.
942,292
Philadelphia, Pa
674,022
Brooklyn, N. Y.
396,099
St. Louis, Mo ...
310,864
Illinois.
2.539,891
Indiana.
1,680.637
Baltimore, Md.
267,354
lowa ..
1,191.792
Kansas.
364,399
Kentucky.
1,321.011
New Orleans, La.
191,418
Louisiana
726,915
San Francisco, Cal.
149,473
Maine.
626,915
Butfalo, N. Y
117,714
Maryland.
780,894
109,199
Massachusetts
1,457,351
105,059
Michigan
1,184,059
100,753
Minnesota
439,706
Cleveland, Ohio.
92,829
Missouri.
1,721,295
82,546
Nebraska
122.993
79.577
Nevada.
42,491
71,440
New Hampshire.
318,300
69,422
New York
4,382.759
62,386
Ohto. .
2,665.260
51.038
Oregon ..
90.923
50,840
Pennsylvania
3,521,791
48,956
48,244
46.465
Tennessee .
1,258,520
Svraense, N. Y.
43,051
Texas
818,579
Worcester, Mass.
41,105
Vermont.
330.551
Lowell, Mass.
40.928
West Virginia
442,014
Cambridge, Mass.
39,634
Wisconsin.
1,054,670
Hartford, Conn
35.092
Total States.
38.113,253
33.930
Paterson, N. J
32,260
Colorada.
39,864
32,034
Dakota
14,181
District of Columbia.
131.700
Idaho
14,999
Montana.
20,595
New Mexico.
91,874
Utah
86,786
Washington
23.955
Utiea, N. Y
28.804
Wyoming.
9.118
Charlestown, Mass.
28.323
Total Territories
442.730
Lynn. Mass ..
28.233
Total United States
38.555.983
Fall River, Mass.
26,766
Arizona ..
9,658
Kansas City, Mo
Mobile, Ala.
Toledo, Ohio.
31,584
Portland, Me.
31,413
Columbus, Ohio.
31,274
Wilmington, Del.
30,841 30,473
Dayton, Ohio,
Lawrence, Mass.
28,921
Virginia ..
1,225,163
Memphis, Tenn.
40.226
Mississippi.
827.922
Pittsburg, Pa ..
86,076
New Jersey.
906.096
Providence, R. I.
68.904
North Carolina
1,071,361
Allegheny, Pa ...
53.180
Rhode Island
217.353
Indianapolis, Ind.
South Carolina
705,606
Troy, N. Y ..
250,526
Cincinnati, Ohio.
216, 239
Florida ..
187,748
Georgia.
1.184,109
Chicago, Il1.
298.977
Boston, Mass.
Newark, N. J.
Louisville, Ky.
.Jersey City, N. J
Detroit, Mich
Milwaukee, Wis
Albany, N. Y ..
Rochester, N. Y.
Richmond, Va.
New Haven, Conn.
Charleston, S. C
37,180
Scranton, Pa.
Reading, Pa ..
.33.579
Savannah, Ga ...
28,235
.
STATES AND TERRITORIES.
Total Population.
Delaware ..
125,015
Washington, D. C.
273
MISCELLANEOUS INFORMATION.
POPULATION OF THE UNITED STATES.
STATES AND TERRITORIES.
Area in square Miles.
POPULATION.
Miles R. R.
STATES AND TERRITORIES.
Area ill square Miles.
1870.
1875.
1872.
States.
States.
Alabama
50,722
996,992
1,671
Pennsylvania.
46,000
3,521,791
5,113
Arkansas.
52,198
484,471
25
Rhode Island ...
1,306
217,353
258,239
136
California ..
188 981
560,247
1,013
South Carolina.
29,385
705,606
925,145
1,201
Connecticut
4.674
537,454
820
Tennessee
45,600
1,258,520
1,520
Delaware
2,120
125,015
227
Texas.
237,504
818,579
865
Florida ..
59,268
187,748
466
Vermont.
10,212
330,551
675
Georgia ..
58,000
1,184,109
2,108
Virginia.
40,904
1,225,163
1.490
West Virginia
23,000
442,014
485
Wisconsin
53,924
1,054.670
1,236,729
1,725
Iowa ...
55,045
1,191.792
3.160
Kansas
81,318
364,399
Total States
1,950,171 38,113,253
59,587
37,600 1,321,011
1,123
Louisiana
41,346
726,915
539
Territories.
Maine ..
31,776
626,915
871
Arizona .
113,916
9,658
Maryland
11,184
780,894
820
Colorado ..
104,500
39,864
392
Massachusetts
7,800
1,457,351 1,651,912
1,606
Dakota
147,490
14,181
Michigan*
83,531
439,706
598,429 1,612
90,932
14,999
Mississippi
47,156
827,922
990
Montana ..
143.776
20,595
New Mexico
121,201
91,874
375
Nevada ..
112,090
42,491
52,540
790
Wyoming
93,107
9,118
498
New Jersey
8.320
906,096 1,026,502
1,265
Total Territories.
965.032
442,730
1,265
North Carolina ..
50,704 1,071,361
1,190
Ohio
39,964 2,665,260
3,740
Oregon
95,2441
90,923
159
* Last Census of Michigan taken in 1874.
* Included in the Railroad Mileage of Maryland.
.
PRINCIPAL COUNTRIES OF THE WORLD;
POPULATION AND AREA.
COUNTRIES.
Population.
Date of Census.
Area in Square Miles.
Inhabitants to Square Mile.
CAPITALS.
Population.
China ..
446,500,000
1871
3.741.846
119.3
Pekin
1,648,800
British Empire ..
226,817,108
1871
14,677,432
48.6
London ...
3,251,800
Russia ..
81,925,490
1871
8.003,778
10.2
St. Petersburg
667,000
United States with Alaska ...
38,925,600
1820
2,603,884
7.78
Washington
109,199
France.
36,469,800
1866
204,091
178.7
Paris.
1,825,300
Austria and Hungary.
35.904,400
1869
240.348
149.4
Vienna
833,900
Japan ..
34,785.300
1871
149,399
232.8
Yeddo.
1,554,900
Great Britain and Ireland
31,817,100
1871
121,315
262.3
London
3,251,800
German Empire
29,906,092
1871
160,207
187.
Berlin
825,400
Italy
27,439,921
1871
118,847
230.9
Rome ..
244,484
Spain
16,642,000
1867
195,775
85.
Madrid
332,000
Brazil ..
10,000.000
....
3,253,029
3.07
Rio Janeiro ..
420,000
Turkey
16,463,000
...
672,621
24.4
Constantinople
1,075,000
Mexico.
9,173,000
1869
761,526
Mexico
210.30)
Sweden and Norway
5,921,500
1870
292,871
20.
Stockholm.
136,90.)
Persia ..
5,000,000
1870
635,964
7.8
Teheran.
120,000
Belgium.
5.021,300
1869
11,373
441.5
Brussels
314,100
Bavaria.
4,861,400
1871
29,292
165.9
Munich
169,500
Portugal. ..
3,995,200
1868
34,494
115.8
Lisbon.
224,063
Holland .
3,688,300
1870
12,680
290.9
Hagne ..
New Grenada.
3,000.000
1870
357,157
8.4
Bogota.
45,000
Chili .
2,000,000
1869
132.616
15.1
Santiago.
115,400
Switzerland.
2,669.100
1870
15,992
166.9
Berne.
36,000
Peru .
2.500,000
1871
471.838
5.3
Bolivia ..
2,000,000
497.321
4.
Chuquisaca
25,000 -
1,812,000
1869
871,848
7,533
241.4
Stuttgart
91,600
Denmark
1,784,700
1870
14,753
120.9
Venezuela.
1,500,000
368,238
4.2
Caraccas
Baden ..
1,461,400
1871
5,912
247.
Carlsruhe.
Greece.
1,457.900
1870
19,353
75.3
Athens.
Guatemala
1,180,000
1871
40,879
28.9
Guatemala
~0,000
Paraguay ..
1,000,000
1871
63,787
15.6
Asuncion.
48,000
Liberia .
718,000
1821
9,576
74.9
Monrovia
3,000
San Salvador
600,000
1871
7.335
81.8
Sal Salvador
15,000
Hayti ...
572,000
1871
58,171
6.
Uruguay.
300,000
1871
66,722
6.5
Monte Video
44,500
Honduras
350,000
1871
47,092
7.4
Comayagua
12,000
San Domingo
136,000
17,827
7.6
San Domingo.
20,000
Costa Rica.
165.000
1870
21,505
7.7
San Jose ..
2.000
Hawaii.
62.950
7.633
80.
Honolulu
7,633
56,451|
1,184,059 1,334,031 2,235
Dist. of Columbia. Idaho ..
60
131,700
Missouri.
65.350 1,721,295
2,580
Nebraska
75.995
123,993
828
Utah.
80,056
86,786
Washington
69,944
23,955
New Hampshire.
9,280
318,300
New York.
47,000 4,382.759 4,705,208
4,470
Aggregate of U. S .. 2,915,203 38,555,983
C0,852
Illinois
55,410 2,539,891
5,904
Indiana.
33,809
1,680,637
3,529
1,350,544
528,349
1,760
Kentucky
857,039
Minnesota.
246,280
593
Ecuador ...
1,300,000
218,928
5.9
1lesse
823,138
2.969
277.
Darmstadt
30,000
10,205
56.
Port au Prince Managua.
20,000
Nicaragua.
10,000
Argentine Republic.
2.1
Buenos Ayres
177.800
Wurtemburg
1.818,500
1871
Copenhagen.
162.042
47,000
36,600
43,400
40,000
Quito
90,100
Lima.
160,100
. .
POPULATION.
Miles R. R.
1870.
1875.
1872.
350,000
STATISTICS OF AGRICULTURE OF IOWA (CENSUS OF 1875.)
No. of
No. of
No. of
Acres
Acres
Acres
Spring Wheat.
Winter Wheat.
Indian Corn.
Oats.
Value of
Products
COUNTIES.
of Im-
Unim-
under
Culti-
No. of
No. of
No. of
No. of
No. of
No. of
No. of
of Farm
proved
proved
Land.
vation
No. of
Bushels
Bushels
Bushels
Bushels
in
Land.
In 1874.
Acres.
Harv'i'd
Acres.
Ilarv't'd
Acres.
Harv't'd
Acres.
Harv't'd
Dollars.
Appanose.
161059
161083
125188
9606
17789
1049
10838
64871
2395243
13756
905920
987346
$1611937
Alimakee.
134767
156421
109388
61880
937639
18I
196
24325
12776
442929
1415769
Audubon ..
21116
23819
15986
6876
89235
10
97
9225
394655
43735
7
969777
788
33233
184158
Adams
65159
51332
17917
281376
171
25174
3951
141293
695318
Adair
83142
55680
66265
2,550
435014
3500
30860
1402128
228231
4455
2791
159739
67069
828171
Buena Vista
33118
87031
2.010
15514
162737
7888
207828
Benton ..
297514
5:3911
239 10S
99106
1343666
7
280
83244
3328921
2664995
Boone
1569-7
71810
108612
82505
429257
11
81
46151
1595752
15190
445070
10101
404620
1018453
Butler
149198
58908
124977
5,907
179167
20
700
38685
12,0878
13827
421719
Bremer
48878
644795
14259
518571
1209785
115967
28754
1026641
1144620
Black Hawk
213025
47001
150881
181256
89361
1108024
56592
1939590
16804
538196
1898424
Buchanan.
19056
71118
15,210
61291
812312
48831
1811250
2615949
Clay.
37059
89919
33375
17481
153159
8797
180120
11431
556209
4436
98766
Cherokee
54639
28971
45112
31693
401507
9459
315215
3515
115595
123343
35019
Cass.
110864
45301
92785
40123
1901062
9079
Crawford
55058
283114
15262
21000
676209
40582
321894
17957
648658
2845921
2902
176281
99158
1284899
483357
Cedar
219869
41117
166185
40467
640541
26
28199
295
78224
Cerro Gordo ...
52940
309895
48619
415463
9512
265443
20243
7199
675837
228097
2606149
591617
Clayton
212291
151908
173622
86883
1305125
1347
21030
37948
1471263
20021
669895
2081793
Clinton
299855
57337
68683
1010315
12
128
89297
3061338
23704
702059
446300
3049019
Chickasaw
96504
91772
74104
643519
8
63
16821
511279
11:44
894656
Carroll
58065
309711
39159
40162
26756
340161
3
20
16014
550041
3238
107577
451365
Clarke
93691
50187
78803
17968
217090
7
55
39066
1580260
12337
Calhoun.
26996
26618
11010
109631
10
150
10656
351120
2993
367643
73182
7054987
221613
Davis.
150J38
116003
131597
95275
5378
80993
5379
56405
62127
2115569
13643
345707
1608000
Decatur.
115751
87172
8211
7:169
12239
50484
1763140
10555
344551
1024541
Dubuque
187831
99561
116244
49240
634135
817
84
1720
67118
1702391
25115
643322
Des Moines
143665
58165
9,618
10615
113396
8688
117310
102924
2307938
9242
287392
1636132
1772992
Delaware
4.2029
62305
161357
60401
71728
5
50
56150
1690335
20577
632113
1693314
Dickinson
15770
29850
132135
11961
5701
25822
3183
44455
2403
37282
57765
:14625
29256
445848
186
57652
9937
335124
15334
Dallas
7
2484898
1502047
Emmet
9999
25586
32130
8387
117098
3911
1510
2197
14273
1549
3241
15244
Floyd
179501
110708
133758
62067
941439
26162
642448
15461
497729
1367377
Fayette.
98156
60779
863670
46
968
37091
1296480
758983
20770
704407
1503127
Franklin
69959
43 46
65590
31096
455909
24066
9532
328679
841
5419
777106
Fremont
115907
199932
103039
13229
206901
16625
78845
1703985
1482582
179645
1046066
Grundy
116039
47926
135108
67384
976607
40175
11786
401948
1593977
Green
500 10
19838
52323
19391
257760
2
783027
120948
620905
Guthrie
87259
47220
76892
27489
893574
22
$8902
1669134
497251
260
783037
4227
=
Hardin
128831
39930
91165
38164
41304
1379961
4145
153505
297381
10982
356915
792461
1066627
Humboldt
29114
36906
115923
27013
Howard.
12016
20902
9998
8974
90944
200001
171048
61871
36115
582803
9916
307912
10210
340268
734409
Harrison
94818
10162
33:451
72287
239 1S
341615
143701
4899
84
1200
44720
1620192
3462
Hancock
9005
70006
294682
2067
20411
57899
69140
670:31
1353
48816
786677
89405
Hamliton
63966
39935
52050
20676
Henry
182080
50249
110831
15026
180220
9041
113203
62672
2415670
5108
168262
lda .
Iowa
9191
2301
108465
13393
S58221
52762
1,65670
6511
455
14060
7482211
191041
89357
3109
48815
670217
36
€2518
2713830
2005049
Jackson
193290
158188
48410
1080
11756
319071
Johnson
241021
142401
112401
43515
550000
491
7912
53962
1665518
23652
521156
1750091
279891
71257
193019
179:52
45306
666779
100
1274
77142
3158178
17760
Jasper
45259-9
522197
2447875
208907
63298
216919
79926
1107170
100217
2916838
Jones
462478
65423
1909534
15267
532239
464824
1896416
Jefferson
167389
140081
86090
31
409
18260
Keokuk.
208125
66979
99999
125590
16237
164904
6192
55061
1695510
14005
446128
Kossuth.
119672
66739
1530140
81550
29835
83278
368528
149
1363
75697
3327292
15582
447603
1919728
49,93
10798
13189
140
Lee ..
193832
78692
133580
10-51
72621
200407
9,81
119777
5143
27857
105306
279069
Lucas
108952
59756
Lyon.
15872
88857
13951
8132
153587
15.100
31
329
59863
2190306
47022
1902530
11817
342164
1631518
Linn
281118
818811
12766
62619
76742
54
2645
10396
12665
1030554
8477
13789
32651
Louisa
151007
175655
52178
656597
3439923
22670
585648
2590052
52922
12
160
91773
100066
Mitchell.
126381
19:61
189939
91133
1388
16267
49642
2184658
6792
175755
1665739
70176
Mahaska
232399:
122190
1033811
199669
82779
150268
65531
81362
411961
Marion.
895532
542662
205
2697
11274
3768209
14078
83775
1591878
16646
496248
2195785
MI11s
141512
53604
153214
15136
21385
529663
99937
161999|
812961
183
2212
84630
8835063
10937
2181346
Madison ..
188709
137979
37553
82
543
595 43
1533976
335746
232639
1003509
Monroe
628314
25
484
69194
2953630
6528
102215
75206
8743
285103
1709030
Marshall
223735
1:552
91730
11638
117303
101413
263
Monona,
52212
56278
69895
1125382
5584
1738916
11512
241081
938362
39911
21
45515
15331
200
67699
2808256
18611
465245
2368278
Muscatine ..
17915
129699
183811
21577
818388
2304
66475
447665
Montgomery.
101633
50607
82375
1381
416171
551539
63
629
51760
1715973
405562
1747906
O'Brien
33626
32070
86026
8
26131
14901
166
99251
1411467
13287
5322
201635
1072127
Osceola.
18190
31 406
151526
6379
106052
3107
53931
191542
Polk
207699
56411
1.1651
8769
71757
140150
2510
1390
26829
69581
Pochnhontas ..
21929
85472
37656
19219
563389
21
17279
7131
391
77497
8272040
229263
12188
431841
2140023
Pottawattomie
121630
419159
80.74
8931
25-11
40491
112666
Poweshelk.
208949
44697
90679
171589
83369
5:112
598071
762826
63
475
47258
1750038
Page
156782
175171
22659
3571105
5278
168081
1252629
86748
333565
2398022
Plymouth.
115181
58333
519.2
41379
355792
33624
1220
20235
442736
71886
2239043
11416
9758
316507
1293463
Palo Alto.
18517
16679
860G
23208
10
160
10097
6611
1,5778
4161
120437
434123
Ringgold
14100
54429
825
142957
2979
46859
96616
Scott
235515
50473
183712
10026
19123
78831
125
1762
35613
1145937
9118
25500,
1115782 f
Story
149619
434:1
1:698
99387
762315
40
618
59071
2226346
26658
15915
528868
3041873
Shelby
531401
893 6
330997
47290
8
22029
317911
20
51273
1783477
11273
1033743
Sioux
80821
361.191
83515
17674
689556
343265
225-1
71676
573026 *
Sac
81336
47201
21179
22.96
251286
6780
4591
45096
166980
Taylor.
102861
11056
32038
255182
235515
79112
15116
110091
206813
211
10
8662
279716
3035
3068
6599
238880
Tama
90222
211911
9:013
1137807
49260
1419680
8718
Union
5,005
33216
15426
73251
10586
1.11188
2812859
13574
269657
908176
381469
2316405
Van Buren
153671
Wayne ..
99.728
113203
117766
66795
11:089
7155
58808
53
10928
960
121854
24063
50211
1130030
Warren ..
10375
1823622
6127
187748
624260
12596
353698
1439586
191265
167178
154737
42173
76316
65 1679
1.13
61
1236
65625
2405187
13242
367396
1361876
Winneshelk
2161 10
131670
259169
112175
1813105
910
80280
3561365
8391
281510
2208392
Woodbury
41179
57097
37097
15213
2:8875
27185
14647
977316
24307
8216508
2265252
Worth ..
45957
490371
8072
Washington
225176
32157
91647
298209
55652
157881
23092
41646
410187
469979
11198
8530
122291
2832211
4445
161557
396506
Webster.
9:238
61711
70010
30551
391051
1439
73265
15101
28:13
917911
453320
2035264
Winnebago.
30625
5
1 7589
8939
162281
270
7491
733342
Wright
12121
11
207493
Wape.lo.
85516
82387
25957
1374
52425
150203
63191
135173
13629
17368
196166
157535
1617
16159
10089
281821
1327
45109
140219
57035
4134
135176
288685
2143791
11570
293590
1455319
Totals,
1262:850, 8410135 9351905 3690711
+2669731
69188
759377
4700176 136284542, 982991
29144352 $131536747
ABSTRACT OF IOWA STATE LAWS.
BILLS OF EXCHANGE AND PROMISSORY NOTES.
Upon negotiable bills, and notes payable in this State, grace shall be allowed according to the law merchant. All the above mentioned paper falling due on Sunday, New Year's Day, the Fourth of July, Christmas, or any day appointed or recommended by the President of the United States or the Governor of the. State, as a day of fast or thanksgiving, shall be deemed as due on the day pre- vious. No defense can be made against a negotiable instrument (assigned before. due) in the hands of the assignee without notice, except fraud was used in obtaining the same. To hold an indorser, due diligence must be used by suit against the maker or his representative. Notes payable to person named or to. order, in order to absolutely transfer title, must be indorsed by the payee. Notes payable to bearer may be transferred by delivery, and when so payable, every indorser thereon is held as a guarantor of payment, unless otherwise expressed.
In computing interest or discount on negotiable instruments, a month shall be considered a calendar month or twelfth of a year, and for less than a month, a day shall be figured a thirtieth part of a month. Notes only bear interest when so expressed; but after due, they draw the legal interest, even if not stated.
INTEREST.
The legal rate of interest is six per cent. Parties may agree, in writing, on a rate not exceeding ten per cent. If a rate of interest greater than ten per cent. is contracted for, it works a forfeiture of ten per cent. to the school fund, and only the principal sum can be recovered.
DESCENT.
The personal property of the deceased (except (1) that necessary for pay- ment of debts and expenses of administration ; (2) property set apart to widow, as exempt from execution ; (3) allowance by court, if necessary, of twelve- months' support to widow, and to children under fifteen years of age), including life insurance, descends as does real estate.
One-third in value (absolutely) of all estates in real property, possessed by husband at any time during marriage, which have not been sold on execution or other judicial sale, and to which the wife has made no relinquishment of her right, shall be set apart as her property, in fee simple, if she survive him.
270
ABSTRACT OF IOWA STATE LAWS.
The same share shall be set apart to the surviving husband of a deceased wife.
The widow's share cannot be affected by any will of her husband's, unless she consents, in writing thereto, within six months after notice to her of pro- visions of the will.
The provisions of the statutes of descent apply alike to surviving husband or surviving wife.
Subject to the above, the remaining estate of which the decedent died siezed, shall in absence of other arrangements by will, descend
First. To his or her children and their descendants in equal parts; the descendants of the deceased child or grandchild taking the share of their deceased parents in equal shares among them.
Second. Where there is no child, nor descendant of such child, and no widow or surviving husband, then to the parents of the deceased in equal parts ; the surviving parent, if either be dead, taking the whole; and if there is no parent living, then to the brothers and sisters of the intestate and their descend- ants.
Third. When there is a widow or surviving husband, and no child or chil- dren, or descendants of the same, then one-half of the estate shall descend to such widow or surviving husband, absolutely ; and the other half of the estate shall descend as in other cases where there is no widow or surviving husband, or child or children, or descendants of the same.
Fourth. If there is no child, parent, brother or sister, or descendants of either of them, then to wife of intestate, or to her heirs, if dead, according to like rules.
Fifth. If any intestate leaves no child, parent, brother or sister, or de- scendants of either of them, and no widow or surviving husband, and no child, parent, brother or sister (or descendant of either of them) of such widow or surviving husband, it shall escheat to the State.
WILLS AND ESTATES OF DECEASED PERSONS.
No exact form of words are necessary in order to make a will good at law. Every małe person of the age of twenty-one years, and every female of the age of eighteen years, of sound mind and memory, can make a valid will; it must be in writing, signed by the testator, or by some one in his or her presence, and by his or her express direction, and attested by two or more competent wit- nesses. Care should be taken that the witnesses are not interested in the will. Inventory to be made by executor or administrator within fifteen days from date of letters testamentary or of administration. Executors' and administra- tors' compensation on amount of personal estate distributed, and for proceeds of sale of real estate, five per cent. for first one thousand dollars, two and one-half per cent. on overplus up to five thousand dollars, and one per cent. on overplus above five thousand dollars, with such additional allowance as shall be reasona- ble for extra services.
Within ten days after the receipt of letters of administration, the executor or administrator shall give such notice of appointment as the court or clerk shall direct.
Claims (other than preferred) must be filed within one year thereafter, are forever barred, unless the claim is pending in the District or Supreme Court, or unless peculiar circumstances entitle the claimant to equitable relief.
277
ABSTRACT OF IOWA STATE LAWS.
Claims are classed and payable in the following order :
1. Expenses of administration.
2. Expenses of last sickness and funeral.
3. Allowance to widow and children, if made by the court.
4. Debts preferred under laws of the United States.
5. Public rates and taxes.
6. Claims filed within six months after the first publication of the notice given by the executors of their appointment.
7. All other debts.
8. Legacies.
The award, or property which must be set apart to the widow, in her own right, by the executor, includes all personal property which, in the hands of the deceased, as head of a family, would have been exempt from execution.
TAXES.
The owners of personal property, on the first day of January of each year, and the owners of real property on the first day of November of each year, are liable for the taxes thereon.
The following property is exempt from taxation, viz. :
1. The property of the United States and of this State, including univer- sity, agricultural, college and school lands and all property leased to the State ; property of a county, township, city, incorporated town or school district when devoted entirely to the public use and not held for pecuniary profit; public grounds, including all places for the burial of the dead; fire engines and all implements for extinguishing fires, with the grounds used exclusively for their buildings and for the meetings of the fire companies ; all public libraries, grounds and buildings of literary, scientific, benevolent, agricultural and reli- gious institutions, and societies devoted solely to the appropriate objects of these institutions, not exceeding 640 acres in extent, and not leased or otherwise used with a view of pecuniary profit ; and all property leased to agricultural, charit- able institutions and benevolent societies, and so devoted during the term of such lease ; provided, that all deeds, by which such property is held, shall be duly filed for record before the property therein described shall be omitted from the assessment.
2. The books, papers and apparatus belonging to the above institutions ; used solely for the purposes above contemplated, and the like property of stu- dents in any such institution, used for their education.
3. Money and credits belonging exclusively to such institutions and devoted solely to sustaining them, but not exceeding in amount or income the sum pre- scribed by their charter.
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