IN THE MATTER OF ESTATE OF) UPON A REFERENCE.

)
J. E. LAWSON, ) R. F. STALNAKER, EXECUTOR.

)

DECEASED )

In the County Court of Braxton County, West Virginia.

Before W. L. Armstrong, Commissioner of Accounts of said county.

COMMISIONER’S OFFICE,

Sutton, West Virginia, May 31, 1934.

TO THE HONORABLE COUNTY COURT OF BRAXTON COUNTY:

Pursuant to an order made by the Clerk of said court in vacation on the 12th day of September, 1932, whereby the said es-

tate of J. E. Lawson, deceased, was referred to the undersigned

Commissioner of Accounts of said county, for a report upon the matters and things required by law to be ascertained and reported, your Commissioner hereby certifies that he issued a notice to the

creditors and beneficiaries of said estate, dated the 26th day of

September, 1932, in form and effect required by law, appointing

the 15th day of April, 1933, at his office, in the town of Sutton,

in said county of Braxton, when or before which time, and where,

claims against the said estate might be presented, examined and

allowed, and requiring the said beneficiaries to be present and

protect their interests, which notice be published in the Braxton

Democrat, a weekly newspaper published in said county, for three successive weeks, in the issues of the 29th day of September and

6th and 13th days of October, 1932, of said newspaper.

And the report of your Commissioner, not being completed

on said 15th day of April, 1933, the proceedings in said matter

were continued from day to day and time to time, until the date

hereof, when your Commissioner, from the evidence presented before

him, and herewith returned, made up and completed his report, and

asks leave to submit the same, which is in the words and figures following:

DEBTS AND LIABILITIES

Your Commissioner reports that the property and estate

of which the said J. E. Lawson died seized and possessed is liable for and chargeable with the following expenses and charges and the

following debts, properly proven as required by law, payable by

R. F. Stalnaker, Executor of the last will and testament of said

decedent, out of the personal assets of the said estate which came into the hands of said Executor, with the dignities and priorities hereinafter assigned:

Costs of administration of said estate, including costs

of this report and settlement of the accounts of said Executor.

Account, August 28, 1932, in favor of W. E. Perkins for

casket for J. E. Lawson, filed 2/1/1933, $ 20.00

Interest to date, 2.10

W. E PERKINS, $ 22.10

Taxes owing by said J. E. Lawson at the time of his de-

cease, or assessible against his property or estate.

Account in favor of Kanawha Drug Company, a corporation,

for merchandise sold and delivered to J. E. Lawson August 13 and

16, 1932, filed 10/25/1932, $ 30.95

Interest to date, 3.31

KANAWHA DRUG COMPANY, $ 34.26

Note dated January 13, 1932, executed by Mr. And Mrs. J. E. Lawson and Mary Meadows, payable to order of N. Van Wilson four months after date, with interest, at the Bank of Gassaway, Gassaway, West Virginia, $129.75

Interest to May 5, 1932, 2.75

Total, $ 132.50

Credits May 5, 1932, $48.42 and $30.00, $ 78.42

Balance, 54.08

Interest to date, 6.70

Account in favor of N. Van Wilson against J. E.

Lawson for attorney’s fee, filing bill in chancery suit

brought by J. E. Lawson against Biddie Robinson et al in

Circuit Court of Gilmer County May 24, 1932, 30.00

Interest to date, 3.62

N. VAN WILSON, $ 94.40

Balance of account, October 27, 1932, in favor of Thomas,

Field & Company, a corporation, for merchandise sold and delivered to J. E. Lawson, filed 10/28/1932, $ 76.11

Interest to date, 7.23

THOMAS, FIELD & COMPANY, $ 83.34

Account in favor of the W. H. Smith Hardware Company, a

corporation, for merchandise sold and delivered to J. E. Lawson

August 6, 1932, filed 10/6/1932, $ 7.65

Interest to date .83

THE W. H. SMITH HARDWARE COMPANY, $ 8.48

Account in favor of the Spencer-Roane Grocery Company, a

corporation, for merchandise sold and delivered to J. E. Lawson

August 19, 1932, filed 10/25/1932, $ 14.59

Interest to date, 1.55

SPENCER-ROANE GROCERY COMPANY, $ 16.14

Account, September 22, 1932, in favor of Myers Remedy

Company, a corporation, for merchandise sold and delivered to J.

E. Lawson, filed 10/26/1932, $ 8.33

Interest to date, .85

MYERS REMEDY COMPANY, $ 9.18

Account in favor of The Golden Rule Company, a corpora-

tion, for merchandise sold and delivered to J. E. Lawson August

28, 1932, filed March 1, 1932, $ 45.60

Interest to date, 4.79

THE GOLDEN RULE COMPANY, $ 50.39

Account in favor of Southern Hardware Company, a corpora-

tion, for merchandise sold and delivered to J. E. Lawson August 19,

1932, filed 9/9/1932, $ 9.66

Interest to date, 1.02

SOUTHERN HARDWARE COMPANY, $ 10.68

RECAPITULATION OF DEBTS.

W. E. Perkins, $ 22.10

Kanawha Drug Company, $ 34.26

N. Van Wilson, $ 94.40

Thomas, Field & Company, $ 83.34

The W. H. Smith Hardware Company, $ 8.48

Spencer-Roane Grocery Company, $ 16.14

Myers Remedy Company, $ 9.18

The Golden Rule Company, $ 50.39

Southern Hardware Company, 10.68

TOTAL, $ 328.97

ASSETS OF ESTATE.

Your Commissioner further reports that the assets of the

estate of J. E. Lawson, deceased, as shown by the appraisement bills of said estate for Braxton County, dated September 14, 1932, and for Gilmer County, dated September 13, 1932, recorded in the office of the Clerk of the County Court of Braxton County in Appraisement and Sales Record No. 5, at pages 407 and 411, are as follows:

Certain real estate of which J. E. Lawson died seized,

consisting of one-fourth acre lot and building at Rosedale, Birch

District, Braxton County, appraised at $450.00, 26 acre farm, Otter District, Braxton County, appraised at $200.00, undivided one-half interest in 40 acres of land, Steer Creek, Center District, Gilmer County, appraised at $250.00, and Lot No. 6, Block 15, Walnut Street, Rosedale, Gilmer County, appraised at $20.00, aggregating the total value of $920.00.

Certain personal property of which the said J. E. Lawson

died possessed, subject to disposal and administration by the said

R. F. Stalnaker, Executor, as follows:

TANGIBLE PROPERTY.

Stock of merchandise and fixtures, $ 900.00

Household furniture and fixtures, $ 20.00

Two cows, $ 45.00

Two calves, $ 15.00

One horse, $ 10.00

One heifer, $ 20.00

One lot of corn on stalk, $ 15.00

Ten head of young chickens, 2.00

INTANGIBLE PROPERTY.

Money on deposit in bank, $ 64.31

Cash on hand and checks, $ 38.45

Notes payable to J. E. Lawson, dated and listed in

appraisement bill as doubtful, as follows:

Louise and C. N. Meadows, June 2, 1932 $ 42.57

W. J. King, March 22, 1932, Credit $10.19, 67.30 136.05

Notes payable to J. E. Lawson, dated and listed in

appraisment bill as bad, as follows:

M. O. Frame, June 5, 1928, $ 52.08

Roy Hamric, July 27, 1926, 132.45

J. F. Marshall and Claude C. Wilson,

dated March 19, 1932, 22.58

K. G. and Bertie Hamric, January 1, 1926, 25.98

Rush and Myrtle Woods, March 23, 1928, 49.30

Roy Hamric, May 1, 1928, 57.08

Biddie Robinson, two notes, March 19,

1927, 400.00 739.47

Two Judgements, dated October 20, 1928, in favor of

J. E. Lawson against Biddie Robinson, listed in

appraisement bill as bad, 438.00

Unpaid checks made to J. E. Lawson, dated and listed

in appraisement bill as bad, as follows:

Macel Hamric, July 1, 1932, $ 1.00

J. M. Burns, February 9, 1931, 2.00

C. A. Duffield, April 15, 1932, 1.00

R. J. Westfall, December 21, 1931, 1.55

Goff Frymyer, July 1, 1931, 1.00 6.55

Store accounts in favor of J. E. Lawson, listed in

appraisement bill as good, as follows:

Drexell Frame, $ .99

Bill Barker, .40

Dr. L. E. Roberts, 1.24

French Brannon, 1.80

Nathan Cottrill, 5.82

Lee Dobbins, 2.36

Jack Carroll, .65

R. F. Stalnaker, 2.97

Charlie Ball, 1.10

L. L. Frame, 3.75

Herbert Moore, .30

Julia Riger, 5.21

G. R. Rose, .59

R. L. Perkins, 1.27

Floyd McElwee, 7.45 35.90

Store accounts in favor of J. E. Lawson, listed in

appraisement bill as doubtful, as follows:

J. C. Pitsinger, $ 5.00

Paul Brown, 1.67

Bish Mace, 4.55

Harold Reeder, 8.54

C. C. Wilson, 45.54

Vance Frame, 21.27

C. C. Cottrill, 2.84

H. B. Barton, 4.40

Ira Frame, 2.59

Mabel Engron, 2.50

W. J. King, 3.10

George Miller, 8.52

H. L. Wolf, 4.37

Frank Postalwait, 1.94

Emery Talkington, 3.57

Bert Brady, 3.67

J. W. Frame, 25.63

Earl Roberts, 8.89

Harley Reeder, 78.06

B. F. Wilson, (inked in - mbw) 10.16

Bd. Education Center District, Gilmer, 1.00

W. J. Moore, 9.64

A. J. Wright, 1.25

Chantie Rose, .35

Delbert Frame, .72 260.17

Store accounts in favor of J. E. Lawson, listed

in appraisement bill as bad, as follows:

Perry Lesson, $ 6.90

B. Heater, 7.00

B. I. Shafer, 40.18

Dewey Furby, 5.83

Rush Woods, 9.66

Harrison Frymyer, 9.15

H. F. Frymyer, 20.08

Homer Walker, 13.08

Ivan Twyman, 12.25

J. F. Marshall, 1.48

Boyd Wright, 19.17

Harry Johnson, 2.25

Karl Stover, 10.50

Glen Norman, 31.03

Herb Frymyer, 8.76

James White, 2.00

Gordon Rose, 2.11

Red Bennett, .30

James Bennett, .40

Vessie Minney, 5.72

Lida Rollyson, 6.21

A. Schoolcraft, 1.67

Clark Hamric, .89

C. C. Bennett, 4.30

Bud Minney, 3.02

Trader Smith, .30

Andy Brady, .68

Cramer Shamblin, 3.18

Ella Westfall, .34

O. H. Shamblin, 60.32

C. A. Digman, 3.00

W. M. Furby, 1.33

J. W. Newell, 4.71

Earl Rollyson, 2.89

W. H. Ferrell, 3.24

Guy Carr, 18.06

Will Frymyer, 2.20

Grover Miller, .80

E. R. Cook, 14.18

Ruie Mitchell, .90

Henry Cottrill, 2.07

Oaf Barton, .61 342.75

TOTAL PERSONAL ASSETS, $3088.65

DIGNITIES AND PRIORITIES.

Your Commissioner further reports:

That the costs of administration of the estate of J. E.

Lawson, deceased, are first payable out of the personal assets of

his estate in the hands of R. F. Stalnaker, Executor.

That the debt of $22.10 in favor of W. E. Perkins for

funeral expense is next payable out of said personal assets.

That the taxes, if any, owing by said decedent or assessable against him or his estate, are next payable out of said personal assets.

That all of the other debts herein before reported as owing by the said J. E. Lawson, are of equal dignity and payable ratably, and are next payable out of said personal assets.

HEIRS AND BENEFICIARIES.

Your Commissioner further reports that the said J. E. Lawson died testate, and left surviving him his wife, Celia F. Lawson, and four daughters, Silvia Reeder, Delli Mace, Lillie Wilson and Mary R. Meadows, heirs at law, as shown by list of said heirs, verified by said Executor, and of record in the office of the Clerk of the County Court of Braxton County.

By his last will and testament, dated August 28, 1931, admitted to probate August 30, 1931,and of record in said Clerk’s office, the said J. E. Lawson, after first providing for payment of debts out of his estate, willed and devised to his said wife, Celia F. Lawson, a lifetime maintenance in his estate of which he might die seized, both real and personal, and charged the said estate with her life maintenance; and willed and bequeathed to his daughter, Mary R. Meadows all of his estate, both real and personal, of which he might die seized, of whatever kind and where ever situate, to be her sole and separate property, subject, however, to said provision in said will in favor of the said Celia F. Lawson.

In accordance with said will, the said Mary R. Meadows is entitled to the whole of said estate, after payment of the debts aforesaid, of decedent, and costs of administration, to be held by her, however, subject to the provision aforesaid for life maintenance of the said Celia F. Lawson.

Respectfully submitted this 31st day of May, 1934.

(signed) W. L. Armstrong, Commissioner.

COSTS OF REPORT.

Commissioner, 25 hours. $25.00

Braxton Democrat, Publishing notice to creditors, 6.25

County Clerk, recording report, 3.00

TOTAL, $34.25

STATE OF WEST VIRGINIA,

COUNTY OF BRAXTON, TO-WIT:

I, W. L. Armstrong, Commissioner of Accounts of said

county, hereby certify that I was necessarily employed for not

less than 25 hours in making and writing up the forgoing re-

port in the matter of the estate of J. E. Lawson, deceased, for

which the fee stated at the foot thereof is charged: that on the

31st day of May, 1934, the date of the completion of said report,

I gave notice thereof to the parties interested therein, namely,

R. F. Stalnaker, Executor of said estate, Celia F. Lawson, Mary

E. Meadows and W. E. Perkins, Rosedale, Kanawha Drug Company, Southern Hardware Company and Thomas, Field & Company, Charleston, N. Van Wilson, Gassaway, The W. H. Smith Hardware Company, Parkersburg, Spencer-Roane Grocer Company, Spencer, Myeres Remedy Company, Phillippi, and the Golden Rule Company, Belington, West Virginia, by notice to each of said parties in writing, enclosed in envelope properly stamped, addressed to him at his post office address above named, and mailed on said date in the United State post office, at Sutton, West Virginia, and sent by United States mail: and that I retained the said report on file in my office, at Sutton, in said county, for ten days after its completion, for the inspection and examination of the parties interested therein.

Given under my hand this ______day of ________________,

1934.

______________________, Commissioner.

Retyped from a copy of the original by M. Blaire Wilson, grandson of Jacob Lawson. August, 1998