Surnames in this section include: Clough Meier Beuse Dorgan Luetje Nolan Shorey Goodwin No. 44 IN THE DISTRICT COURT OF THE STATE OF IOWA IN AND FOR SCOTT COUNTY. IN THE MATTER OF THE WILL ) ) ) In Probate No. 23123 OF ) ) App. Doc. 38, p. 423 ) WILLIAM F. CLOUGH, Deceased ) JANUARY 23, 1950. Instrument purporting to be the Last Will and Testament of William F. Clough, deceased, filed, opened and publicly read. JANUARY 23, 1950. Verified petition for probate of said instrument filed by Grace Clough who under oath states that William F. Clough died a resident of Scott County, Iowa, on January 15, 1950, leaving an instrument purporting to be his Last Will and Testament, which has been filed with the Clerk of this Court, and leaving surviving him as his widow and sole heirs at law the following: Grace Clough, Surviving Spouse, legal age, Donna Jean Clough, Daughter, minor, Deborah Lee Clough, Daughter, minor. Prays that the Court fix a time for hearing on the matter of the probate of said instrument and direct personal service of the notice of such hearing and prescribe the time of service of notice. January 23, 1950. Order entered by the Court directing that a hearing be had on the matter of the probate of the instrument filed at the Court House in the City of Davenport, Scott Coiunty, Iowa on January 31, 1950 at 9 o'clock A. M., and that notice of the time and place of such hearing be given by personally serving the heirs at law mentioned in foregoing petition with a notice thereof, signed by the Clerk and addressed "To All Whom It May Concern" at least five days before the time of hearing as herein fixed. Further ordered that Jacob H. Jepsen is hereby appointed Guardian ad Litem upon whom personal service of said notice may be made for any heirs of said decedent that may be minors under eighteen years of age. January 25, 1950. Notice of hearing on the matter of the probate of said instrument filed. Said notice is addressed "To All Whom It May Concern" and correctly states the time and place of said hearing as prescribed by foregoing order of Court. Endorsed thereon is an acceptance of due and legal personal service of the foregoing notice, with copy thereof, signed at Davenprot, Iowa on January 23, 1950 by Grace Clough and Jacob H. Jepsen, as Guardian ad Litem for Donna Jean and Deborah Lee Clough. Also endorsed thereon is the verified return of Walter H. Beuse, Sheriff of Scott County, Iowa, stating that on January 24, 1950 he served the foregoing notice upon Grace Clough, surviving spouse, by delivering to her personally a true copy thereof in the City of Davenport, Iowa. That on the same date he served said notice upon Donna Jean Clough and Deborah Lee Clough, minors under the age of eighteen years, by delivering a true copy thereof to their mother, Grace Clough, she being the person having the care and custody of said minors, the same being done in the City of Davenport, Scott County, Iowa. February 1, 1950. Order entered by the Court appointing Jacob H. Jepsen as Guardian ad Litem to appear at the hearing on the matter of probate of the instrument purporting to be the Last Will and Testament of William F. Clough, deceased, to represent and protect the interest of Donna Jean Clough and Deborah Lee Clough, minor heirs of said decedent. February 1, 1950. Answer filed by Jacob H. Jepsen as Guardian ad Litem stating that due, legal and timely notice of hearing on the matter of the probate of instrument purporting to be the Last Will and Testament of William F. Clough, deceased, has been served upon his minor wards, and that proper return of service is on file herein. Gurardian ad Litem prays that the rights and interests of his minor wards be fully protected by the Court in the matter of said hearing. February 1, 1950. Order entered by the Court finding that William F. Clough died a resident of Scott County, Iowa on January 15, 1950, and that due notice of the time set for this hearing has been duly given by acceptance of service and personal service as required by law and the previous order of this Court. The Court finds that Jacob H. Jepsen has been appointed as Guardian ad Litem for the minor heirs at law of decedent and has filed his answer within as such. The Court finds that the instrument filed is the Last Will and Testament of said decedent, and the same is hereby admitted to probate as such. Further ordered that Grace Clough hereby is appointed Executrix of said Will without bond as by said Will is provided, and that upon her qualifying by taking the oath required by law, Letters Testamentary issue to her. Said Executrix is directed to give notice of her appointment by posting a notice thereof at three public places in Scott County, Iowa, one of which shall be at the Court House. - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - The Will, recorded in the office of the Clerk of the District Court of Scott County, Iowa, is a joint Will of William F. Clough and Grace Clough, dated May 24, 1946, signed by them in the presence of three witnesses, and provides as follows: 1. Directs payment of all just debts and funeral expenses. 2. "We dispose and contract mutually, and each individually or the one who dies first as is our last will and testament as follows: The one surviving the other shall have, receive and be entitled hereby, and we each of us do hereby will, devise and bequeath unto said survivor all the estate of each, the one that dies first is seized or possessed, or to which he or she may be entitled, including real, personal or mixed property of whatsoever kind and wherever situated, absolutely and forever to do with and dispose of as he or she may see fit and proper." 3. "Appoints survivor executor or executrix, without bond. At the death of both William F. Clough and Grace Clough, the rest of the estate that may be left we bequeath to our child Donna Jean Clough." 4. Appoints Albert A. Meier or Lawrence V. Clough as Executor without bond in the event of the death of both William F. Clough and Grace Clough. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - February 1, 1950. Oath of Grace Clough as Executrix filed and Letters Testamentary issued to her as much. February 2, 1950. Notices of appointment of Executrix filed. Endorsed thereon is the verified return of C. U. Nolan who under oath states that on February 2, 1950 he posted a copy of said notice at three public places in Scott County, Iowa as follows: one at the front door of the Court House, another at the City Hall in Davenport, Iowa, and a third at the office of John P. Dorgan, Justice of the Peace. April 24, 1950. Verified proof of claim filed by Ben F. Luetje, Treasurer of Scott County, Iowa, in an unstated amount for any taxes due Scott County, Iowa from this Estate. June 1, 1950. Probate Inventory, Report of Beneficiaries and Real Property, - Preliminary Inheritance Tax Report filed. Lists under Beneficiaries Under Will or Heirs at Law in Intestate Matters the following: Grace Clough, Surviving Spouse, Age 39, Donna Jean Clough, Daughter, Age 13, Deborah Lee Clough, Daughter, Age 2. Lists with other real estate owned by decedent the following: Lots 75, 76, 77, 78, 79, 82, 83, 85, 87, 88, 89, 90, 91, 92, 93, 94, 95, 101, 102, 105, 106, 109, 110, 111 - each having a total value of $400.00 and a 1/4 value of $100.00, total value of $2500.00. All assests of estate are estimated at a total value of $109,014.21. March 20, 1951. Consent filed by Grace Clough as widow of decedent, electing to take under the provisions of his Will. November 7, 1951. Commission of appraisement issued to Inheritance Tax appraisers of Scott County, Iowa, listing only the assets described in foregoing Inventory. December 4, 1951. Report filed by said appraisers wherein they appraise all listed assets of Estate at a total value of $109,014.21. February 1, 1952. Receipt of Iowa State Tax Commission filed, dated January 30, 1952, acknowledging receipt of $373.63 in full payment of Inheritance Tax due the State of Iowa from this Estate. April 18, 1955. Report filed by Executrix stating that more than six months have elapsed since the posting of notice of her appointment as such, that all debts and charges agianst this Estate have been fully paid, including Inheritance Tax due the State of Iowa. States that decedent died testate leaving this Executrix as his surviving spouse and two children as his sole heirs at law, to-wit: Donna Jean Clough, daughter, born February 26, 1936 and Deborah Lee Clough, daughter, born March 29, 1948. That said Deborah Lee Clough was born subsequent to the execution of the Last Will and Testament of decedent and is not effective as to said minor, who accordingly has a one-third interest in this Estate as heir at law of testator. Exectrix states that all provisions of the Will of the decedent have been fully carried out, except for the rights of said afterborn child, and that Executrix has turned over to herself as sole beneficiary of the Will of decedent, all assets of this Estate, except that protion thereof belonging to Deborah Lee Clough. Executrix states that the interest of said minor in the residue of said Estate consists of an undivided interest in vacant lots, rental properties and real estate contracts, all of which are highly speculative and that it would be for the best interest of said minor that her interest in this Estate be computed, and that property of said Estate that is not of speculative nature be set apart to said minor equal to the value of the minor's computed interest in said Estate. Wherefore, Executrix prays that this Estate be closed as to creditors and for all purposes except the final distribution of the assets belonging to said minor in this Estate, and that a Referee be appointed for the purpose of setting apart to said minor property of this Estate not of a speculative nature in a sum equal to the value of the minor's computed interest in said Estate. April 18, 1955. Order entered by the Court directing that a hearing be had on the foregoing report of Executrix at the Court House in the City of Davenport, Iowa on April 22, 1955 at 9 o'clock A. M. and that notice thereof be given by posting a notice thereof addressed to "Albert A. Meier and TO ALL WHOM IT MAY CONCERN" at the front door of the Court House, Davenport, Iowa, and by serving a notice thereof personally on Albert A. Meier, Guardian of the property of Deborah Lee Clough, a minor, at least two days before the time of hearing as herein fixed. April 20, 1955. Notice of hearing on foregoing report of Executrix filed, which notice is addressed to "Albert A. Meier and TO ALL WHOM IT MAY CONCERN", and correctly states the time and place of said hearing as prescribed by foregoing order of Court. Endorsed thereon is the verified return of C. U. Nolan who under oath states that on April 18, 1955 he posted a copy of said notice at the Front Door of the Court House in the City of Davenport, Scott County, Iowa. Also endorsed theron is an acceptance of service of said notice signed by Albert A. Meier as Guardian of the property of Deborah Lee Clough, minor under 18 years of age, and acknowledgment of receipt of copy thereof, signed at Davenport, Iowa, on April 19, 1955. April 21, 1955. Receipt of Iowa State Tax Commission filed, dated April 11, 1955, acknowledging receipt of the sum of $5.00 in full payment of tax due on property filed in supplemental Inventory filed in this Estate. April 22, 1955. Order entered on foregoing report of Executrix finding that it would be for the best interest of said minor heir that her interest in this Estate be computed and that property of a non-speculative nature, equal to her computed interest be set apart to said minor and that a Referee be appointed for such purpose. Ordered, Adjudged and Decreed that W. H. Shorey be and he is hereby appointed sole Referee, without bond, for the purpose of computing the interest of Deborah Lee Clough, minor, in the shole of this Estate, and to set apart to said minor, property of said Estate of a non-speculative nature in a sum equal to the value of said minor's computed interest in the said Estate, and directing said Referee to make a report to this Court as soon as practicable. Further ordered that a commission issue to him as Referee upon his filing the oath required by law. April 23, 1955. Oath of W. H. Shorey as Referee filed, and commission issued to him as Referee. May 10, 1955. Report filed by said Referee stating that he has made a careful examination of all remaining assets in this estate and that in his opinion three tracts of real estate having a total value of $19,500.00 should be set aside to said minor and conveyed to her free and clear of all liens and encumbrances. None of said tracts are the real estate described in the caption of this Abstract. May 13, 1955. Order of Court entered approving the foregoing report of Referee. May 19, 1955. Certificate of Iowa State Tax Commission filed, dated May 18, 1955, certifying that there is no Income Tax due the State of Iowa from this Estate as the same is reported to said State Tax Commission. May 23, 1955. Certificate of Ted G. Goodwin, Treasurer of Scott County, Iowa, filed, dated May 23, 1955, certifying that all personal taxes due and to become due from this estate have been fully paid. May 23, 1955. Letter from Commissioner of Internal Revenue filed, dated August 2, 1951 stating that as a result of the examination of Federal estate tax return filed in this Estate, it has been determined that there is no liability for estate tax. May 23, 1955. Order entered by the Court finding that the statements and allegations contained in foregoing report of executrix are ture and that certain assets in this Estate have been conveyed to the minor heir at law, Deborah Lee Clough, and that the Guardian of said minor has conveyed all of said minor's interest in all of the remaining assets in this Estate to Grace Clough. The Court further finds that there is no inheritance tax, income tax or other tax due the State of Iowa or the United States of America from this estate; and that no reasons exist why this Estate should not now be finally closed and said Execurix discharged. Ordered, Adjudged and Decreed that foregoing final report is approved, Executrix discharged and this Estate finally closed. - - - - - - - -// / / / / / / - - - - - - - Debbie Clough G-erischer G-erischer Family Web Site http://gerischer.rootsweb.com/ Assistant CC, Iowa Gen Web, Scott County http://www.celticcousins.net/scott/ List Manager for: IASCOTT-L * G-erischer-L * D-encker-L Fitzpatirck-L * V-lerebome-L * Huntington-L * Otis-L * Algar-L EIGS-L * Pickens-L * McNab-L * Patris-L - Rankin-L