The history of Linn county, Iowa, containing a history of the county, its cities, towns, &t., a biographical directory of its citizens, war record of its volunteers in the late rebellion, general and local statistics history of the Northwest etc, Part 30

Author:
Publication date: 1878
Publisher: Chicago : Western Historical Company
Number of Pages: 840


USA > Iowa > Linn County > The history of Linn county, Iowa, containing a history of the county, its cities, towns, &t., a biographical directory of its citizens, war record of its volunteers in the late rebellion, general and local statistics history of the Northwest etc > Part 30


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Florida .- Ponce de Leon landed on the coast of Florida on Easter Sunday, and called the country in commemoration of the day, which was the Pasqua Florida of the Spaniards, or "Feast of Flowers."


Louisiana was called after Louis the Fourteenth, who at one time owned that section of the country.


Alabama was so named by the Indians, and signifies " Here we Rest." Mississippi is likewise an Indian name, meaning " Long River."


Arkansas, from Kansas, the Indian word for " smoky water." Its prefix was really arc, the French word for " bow."


The Carolinas were originally one tract, and were called "Carolana," after Charles the Ninth of France.


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


California


560,247


Connecticut


537,454


New York, N. Y.


942,292


Philadelphia, Pa.


674,022


Brooklyn, N. Y.


396,099


Georgia.


1.184,109


St. Louis, Mo.


310,864


Illinois ..


2,539,891


Chicago, Ill.


298.977


Indiana.


1,680,637


Baltimore, Md.


267,354


lowa.


1,191,792


Boston, Mass.


250,526


Kansas.


364,399


Cincinnati, Ohio.


216,239


Kentucky.


1,321,011


New Orleans, La.


191,418


Louisiana


726,915


San Francisco, Cal.


149,473 117,714 109,199


Massachusetts.


1,457,351


Newark, N. J.


105,059


Michigan.


1,184,059


Louisville, Ky.


100,753


Minnesota.


439,706 827,922


Cleveland, Ohio


92,829


Mississippi.


Pittsburg, Pa ....


86,076


Missouri ..


Jersey City, N. J


82,546


Nebraska.


....


Detroit, Mich.


79,577


Nevada


42,491


Milwaukee, Wis


71,440 69,422


New York


4,382.759


Rochester, N. Y.


53,180


Ohio .....


2,665.260


Richmond, Va ...


51.038 50,840


Rhode Island


217,353


Indianapolis, Ind.


South Carolina


705,606


Troy, N. Y ..


43,051


Texas


818,579


Worcester, Mass.


41,105


Vermont.


330,551


Lowell, Mass ..


40,928


Virginia ..


1,225,163


40,226


West Virginia.


442,014


Wisconsin ..


1,054,670


Hartford, Conn


Total States.


38,113,253


Arizona ..


9,658


Colorada.


39,864


Dakota


14,181


District of Columbia.


131.700


Idaho


14,999


Columbus, Ohio ..


31,274


Montana ..


20,595


New Mexico.


91,874


Utah


86,786


Washington


23,955


Utica, N. Y ..


28,804


Wyoming ..


9,118


Charlestown, Mass.


28.323


Total Territories,


442,730


Lynn. Mass ..


28.235 28.233


Total United States


38,555,983


Fall River, Mass


26,766


·


Providence, R. I.


68,904 62,386


North Carolina


1,071,361


Allegheny, Pa ..


Oregon.


90,923


New Haven, Conn


Pennsylvania ..


3,521,791


Charleston, S. C.


48,956


48,244 46,465


Tennessee .


1,258,520


Syracuse, N. Y.


Memphis, Tenn ..


Cambridge, Mass


39,634 37,180 35,092 33,930


Reading, Pa ..


33,579


Kansas City, Mo


32,260


Mobile, Ala ..


32,034


Toledo, Ohio


31,584 31,413


Portland, Me


Wilmington, Del.


Dayton, Ohio.


Lawrence, Mass.


30.841 30,473 28,921


New Hampshire.


318,300


Albany, N. Y ..


New Jersey.


626,915


Maine.


Buffalo, N. Y .. ....


Maryland.


780,894


Washington, D. C.


Delaware


125,015


Florida ..


187,748


STATES AND TERRITORIES.


Total Population.


.. .....


... .


.


.


·


1,721,295 122,993


906,096


Scranton, Pa.


Paterson, N. J.


Savannah, Ga ..


273


MISCELLANEOUS INFORMATION.


POPULATION OF THE UNITED STATES.


Miles


STATES AND TERRITORIES.


Area in square Miles.


POPULATION.


Miles R. R. 1872.


STATES AND TERRITORIES.


1870.


1875.


R. R. 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


Illinois


55,410


2,539,891


5,904


West Virginia


23,000


442,014


485


Indiana.


33,809


1,680,637


3,529


Wisconsin


53,924


1.054.670


1,236,799


1,725


Iowa ...


55,045


1,191.792 1,350,544 3.160


Total States.


1,950,171 38,113,253


59,587


Kentucky


37,600


1,321,011


1,123


Louisiana


41,346


726,915


857,039


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


1,651,912


Dakota


147,490


14,181


Michigan*


56,451


1,184,059 1,334,031 2,235


Dist. of Columbia. Idaho ..


60


131,700


Minnesota.


83,531


598,429


1,612


90,932


14,999


Montana.


143.776


20,595


New Mexico


121,201


91,874


Utah.


80,056


86,786


375


New Hampshire.


9,280


318,300


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


Ohio


39,964 2,665,260


3,740


Oregon . .


95,244


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


4,677,432


48.6


London ..


3,251,800


Russia ..


81,925,490


187l


8,003,778


10.2


St. Petersburg.


667,000


United States with Alaska


38,925,600


1870


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


210,300


Sweden and Norway


5,921,500


1870


292,871


20.


Stockholm.


136,900


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 .. Portugal.


3,995,200


1868


34,494


115.8


Lisbon


224,063


Holland


3,688,300


1870


12,680


Hague ...


90,100


New Grenada.


3,000,000


1870


357,157


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


871,848


2.1


Buenos Ayres.


177.800


Wurtemburg


1,818,500


1871


7,533


241.4


Stuttgart


91,600


Denmark


1,784,700


1870


14,753


120.9


Copenhagen.


162,042


Venezuela.


1,500,000


368,238


4.2


Caraccas


47,000


Baden ..


1,461,400


1871


5,912


247.


Carlsruhe


36,600


Greece.


1,457,900


1870


19,353


75.3


Athens ..


43,400


Guatemala


1,180,000


1871


40,879


28.9


Ecuador.


1,300,000


218,928


5.9


Paraguay


1,000,000


1871


63,787


15.6


Asuncion.


48,000


Hesse


823,138


2,969


277.


Darmstadt


30,000


Liberia .


718,000


1871


9,576


74.9


Monrovia


3,000


San Salvador.


600,000


1871


7,335


81.8


Sal Salvador


15,000


Hayti.


572,000


10,205


56.


Port au Prince. Managua ..


10,000


Uruguay.


300,000


1871


66,722


6.5


Monte Video


44,500


Honduras


350,000


1871


17,092


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


Kansas


81.318


364,399


528,349 1,760


Missouri ..


65,350 1,721,295


2,580


Nebraska


75,995


246,280


828


Nevada.


112,090


52,540


593


Washington


69,944


23,955


New York.


47,000 4,382, 759 4,705,208 4,470


North Carolina ..


50,704 1,071,361


1,190


Aggregate of U. S .. 2,915,203 38,555,983


60,852


1870.


1875.


Area in square Miles.


POPULATION.


20,000


Nicaragua.


350,000


1871


58,171


6.


Lima.


160,100


Bolivia ..


2,000,000


497,321


4.


Chuquisaca.


25,000


Argentine Republic.


1,812,000


1869


29,292


165.9


Munich


169,500


4,861,400


1871


471,838


5.3


Guatemala.


40,000


Quito


70,000


Mississippi.


47,156


439,706 827,922


990


123,993 42,491


1,457,351


1,606


290.9


8.4


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


COUNTIES.


Unim-


under


Products


of Im-


of Farm


proved


Land.


proved


Culti-


No. of


No. of


No. of


No. of


Land.


vation


No. of


No. of


No. of


Acres.


Bushels


Harv't'd


Bushels'


No. of


Harv't'd


Acres.


Bushels


Acres.


Harv't'd'


Acres.


Bushels


in


in 1874.


Harv't'd


Dollars.


Appanoose.


161059


161083


125188


9606


77789


1049


10838


64871


2385243


13756


387346


$1611937


Alamakee ..


134767


156821


937639


181


24325


905920


23819


109388


61880


12776


442829


Audubon.


21146


15986


6876


1964


89235


10


97


9225


394655


17947


281376


25174


969777


788


33233


1415769


Adams


65459


83182


54352


174


184153


Adair


43735


55680


66265


27550


435014


70


3951


141293


695318


Buena Vista


37031


27010


3500


30860


7888


1402428


228231


4455


2791


159739


67069


828171


33118


15514


Benton.


297518


53911


239408


99406


162737


1343666


280


83244


3328921


108642


15490


445070


207828


2664995


Boone


156987


71810


32505


429257


7


11


84


46151


1595752


10401


404620


Butler.


149498


58908


124877


57907


779167


20


1018453


700


38685


1270878


Bremer


Black Hawk.


145967


213025


47001


104810


48878


644795


28754


1026641


13827


421719


1209785


1939590


14259


518571


538196


1144620


89361


19056


150881


Buchanan


71418


181256


157240


1108024


812342


56592


1811250


16804


17431


1898424


64291


48831


556209


Clay.


37059


39919


28974


33375


17481


153159


8797


180120


2615949


4436


98766


123343


Cherokee


54638


45412


92785


31693


401507


315215


3545


115595


35019


Cass.


110864


9459


58058


45304


40582


9079


Crawford


15262


40123


676209


248869


283414


24000


324894


166485


40467


295


17957


1901062


176281


648658


2845921


2902


99158


1284899


610544


26


78224


20243


483357


Cedar


41417


675837


Cerro Gordo ..


52980


212291


309895


48648


28199


415463


9512


265443


7199


228097


2606149


591617


Clayton


Clinton


299855


151908


173622


86883


1305125


1347


21030


37948


1471263


57337


74104


68683


1010345


12


643519


428


89297


3061338


20024


669895


2081793


96504


702059


Chickasaw


94772


40162


514279


23704


11744


446300


3049019


3


63


340161


894656


Carroll


58065


309744


39159


26756


16821


3


20


550041


3238


Clarke


17968


16014


107577


451365


98694


50487


78803


7


26996


217090


55


39066


1580260


351120


12337


367643


73182


7054987


Calhoun


26618


11040


109631


10


Davis


150938


131597


5378


150


10656


2993


221613


116003


30993


115751


87172


95275


62127


2115569


Decatur


13643


345707


1608090


Dubuque.


187831


98561


8211


77169


5379


56405


1763140


10555


344551


146244


97618


49240


634135


817


12239


50484


1024541


84


10615


113396


1720


67118


1702391


25115


643322


143665


102924


9242


287392


1636132


Des Moines.


472029


2307938


Delaware


58165


62305


8688


117310


1772992


161357


60401


71728


5


50


56150


1690335


20577


632113


1693314


Dickinson


15770


Dallas


132435


29850


11961


5701


25822


3183


44455


2403


37282


15334


Emmet


9989


57765


114625


8387


29256


445848


7


186


57652


2484898


9937


335124


1502047


25586


3241


Floyd


147098


32130


110708


3911


1510


2197


14273


62067


941439


26462


642448


1549


15461


487729


15244


1367377


Fayette.


179504


98156


133758


863670


46


37091


1296480


20770


704407


Franklin


69859


60779


968


1503127


43046


Fremont


115907


198832


65590


31096


455909


24066


758983


9532


328679


777106


Grundy


146089


103039


13229


206901


841


73845


1703985


179645


47926


135108


67384


976607


16625


40175


1482582


5419


783037


783027


11786


4227


401948


1046066


Green .


59940


49838


19391


257760


120948


1593977


52323


44


620905


Guthrie


87259


47220


76892


27489


393574


2


22


360


38902


1669134


1379961


4145


153505


792461


Hardin


128831


29114


39930


97765


27013


38464


497251


41304


10982


356945


90944


1066627


Humboldt


36906


Howard.


12046


20902


9998


297381


3974


200001


115823


340268


Harrison


91848


171048


61871


582803


9916


10210


72287


36115


307912


23948


1620192


3462


734409


10462


337451


143701


84


1200


44720


69140


786677


Hancock


341615


39935


9005


4889


70006


2067


57899


1353


48816


Hamilton


63966


52050


20676


294682


20441


5108


89405


Henry.


182080


7292


50249


110831


15026


180220


9041


113203


670731


168262


52762


62672


2415670


13393


358221


Ida


191041


9494


6514


3108


48815


2301


108465


2713830


455


14060


1765670


Iowa


89357


48410


7482211


158488


670247


36


1080


€2518


142401


7942


53962


11756


193290


43515


550000


23652


319071


2005049


Jackson


142401


491


Johnson


211021


71257


193019


216949


45306


666779


100


179752


1107170


1274


77142


1665518


521156


100217


3158178


522197


1750091


278881


79926


63298


4525889


17760


Jasper


208907


15267


532239


2447875


2916838


Jones.


140684


36090


462478


31


65423


1909534


18260


464824


1896416


Jefferson


167389


208125


66979


125590


164904


6192


409


16237


66739


1695510


446128


149672


368528


55061


3327282


14005


33278


447603


1530140


Keokuk


98999


148


1363


75697


15582


1919728


Kossuth.


31550


48793


28835


133380


10798


10851


13139


140


Lee.


15400


200407


9781


2190306


5143


27857


183832


78692


72624


59863


119777


11817


279069


105306


Lucas.


108952


1631518


59757


88857


13954


153587


31


329


47022


1902530


12665


342164


Lyon.


15872


281118


318841


12766


8132


76742


54


2645


10396


3477


22670


13789


1030554


32651


Linn


62649


175655


52178


656597


12


160


2590052


Louisa


151007


126384


52922


70176


100066


19764


189939


91773


1388


16267


49642


3439923


2184658


6792


585648


175755


1665739


Mitchell.


542662


Mahaska


232398


122490


94133


82779


150368


65534


11274


411961


14078


34362


1083811


3768209


496248


1591878


2195785


Marion.


199669


153214


395532


205


2697


83775


16646


99837


45136


529663


189


84630


10937


Mills


141512


53604


24385


312961


2212


3835063


335746


2181346


32


543


59543


1533976


6528


232639


Madison


25


8743


285103


1003509


161998


Monroe


188709


78206


137979


91730


37553


628314


263


484


69494


2953630


1709030


102215


Marshall


223735


117303


11638


101413


47552


5584


45575


1738916


11512


241081


938362


56278


69895


21


Monona.


39844


1125382


200


67699


2808256


13611


465245


2368278


52242


178945


48832


129699


15334


183811


21577


818388


2304


66475


447665


Muscatine.


104633


32375


416471


63


54760


1715973


13287


405562


1747906


Montgomery.


629


50607


32070


86026


O'Brien


33626


26131


1381


14901


551539


8


166


39251


1441467


5322


201635


1072127


157526


6379


106052


3107


53931


191542


Osceola.


18490


31406


14651


8769


74757


2510


17279


1390


26829


69581


Polk


207689


21928


56841


35372


140450


19219


37686


563389


21


394


77497


3272040


229263


12188


431841


40494


2140023


Pochahontas ..


2541


112666


Pottawattomie


124630


419489


90679


7434


30774


8981


63


475


1750038


5278


168081


1252629


Powesheik


208989


33369


47258


48697


171588


588971


57312


762826


85748


3571105


11416


333565


2393022


Page ..


156782


175471


Plymouth.


51912


115484


22689


355792


1220


20235


71386


2239043


9758


346507


1293463


58233


10


Palo Alto.


18517


32225


41379


33628


442736


23208


325


160


10097


6641


175778


4161


434123


96616


Ringgold.


58829


16679


142957


2979


120437


46859


18400


50873


8606


10926


78851


125


1762


35613


1145937


2226346


9118


255007


1115782


Scott


235515


19123


185742


47698


762315


40


618


59071


15915


528868


3041873


Story


148649


43874


99387


26658


330897


8


20


51273


1783477


11273


313265


1033743


Shelby


53180


39326


47230


22029


317944


17674


689556


2254


39824


71676


573026


Sioux.


367394


33515


22096


251286


47201


6780


32038


166980


Sac.


31336


24179


11056


110094


10


8662


279716


4591


45096


8035


6599


238880


Taylor.


102861


235515


79442


15446


206813


244


3068


48260


1419680


8718


269657


908476


Tama


255182


90222


214941


97013


1437807


73251


13574


384469


2316405


Union


2842859


57005


33216


45826


53


24063


1130930


6127


187748


624260


Van Buren.


153674


99528


Wayne ..


113263


10586


7455


141188


960


58808


10928


121854


50211


1823622


12596


353698


1439586


Warren ...


147766


66795


194265


117689


10375


76346


143


1236


65625


2405187


13242


367396


1361376


Winnesheik


167178


246140


131670


158737


42175


61


80280


8391


281510


2208392


Woodbury


44179


57097


259-169


654679


910


112175


1813465


27185


3561365


977316


24307


8216508


2265252


33097


15243


218875


14647


490371


3072


91647


298209


Worth.


48927


45957


23092


410487


3530


4445


396506


Washington


32157


122291


161557


225176


97238


55652


157884


41646


469879


61744


70910


14193


15701


2035264


Webster.


1439


73265


2832241


30554


391051


5


28713


917911


7491


453320


207493


733342


Winnebago


17589


30625


12421


52425


1327


45109


140219


Wright


35516


32387


Wapello


28957


8939


162281


11


270


1374


13629


196166


10089


281821


4134


135176


288685


150209


63491


135173


17368


157535


1617


16159


57035


2143791


11570


293590


1455319


Totals


12627850


8410435


9354905 3690711


42669731


69188


759277


4700176 136284542 982994


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.


276


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, tlien 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 male 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.




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