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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