"Upon the evidence adduced I find the facts and my conclusions of law to be as follows: That Dr. James D. Harris died intestate in the town of Wentzville, St. Charles county, Missouri, on January 6, 1886. That he left surviving him as his heirs at law Sarah W. Harris, his widow, plaintiff in this case, she having since the death of Dr. Harris married Thomas May, of Louisiana, Pike county, Missouri; Claudia Harris, his daughter, who afterwards married Robert A. May, both of whom are defendants herein; and Warren Harris, his son. That Sarah W. Harris, now Sarah W. May, is the mother of Claudia Harris, now Claudia W. May, and Warren Harris. That at the time of the death of James D. Harris, his widow, Sarah W. Harris, was twenty-nine years of age, and his two children, Claudia Harris and Warren Harris, were both minors. * * * That Warren Harris died intestate, and while yet a minor, at the town of Wentzville, St. Charles county, Missouri, in the early part of the year 1893, leaving as his only heirs at law his mother, Sarah W. May, and his sister, Claudia W. May, each of whom I find and conclude inherited one-half of his estate. That James D. Harris at the time of his death was the owner of and possessed in fee-simple title of a farm of 84.72 acres, being part of the west half of section 13, township 47, range 1 east, in St. Charles county, Missouri. Also lot No. 1 in block No. 20 in the Railroad Addition to the town of Wentzville, St. Charles county, Missouri; and that the same was the residence and dwelling house of said James D. Harris at the time of his death. * * * Also the northeast corner lot 1, block 3, in the original town of Wentzville, said piece of ground having a front of 22 feet and running back 66 feet. Also the southeast corner of said lot and block in said town, being 22 feet wide and running back 54 feet, in Wentzville, St. Charles county, Missouri, and known as the `drug store building.' That at the time of the death of Dr. James D. Harris the reasonable cash market value of the farm aforesaid was $1,500, and the reasonable cash market value at the time of his residence was $1,500, and the reasonable cash market value at the time of the real estate in lot 1 of block 3 of said town, and known as the `drug store building,' was $600. That Sarah
W. Harris administered on her said husband's estate, and made final settlement thereof on the 9th day of May, 1893, in the probate court of St. Charles county, Missouri, and that on said final settlement the estate owed her the sum of $4.12. That Sarah W. Harris, plaintiff in this cause, made no election as to what interest she would take in the real estate of her husband, James D. Harris, and that, as a homestead interest exceeds in value a dower in the third part of her husband's lands which she might hold and enjoy during her natural life, I find that her homestead exceeds in value her dower interest in said real estate, and therefore find and conclude as a matter of law that she did then and does now take a homestead interest, the same being the larger interest, and which homestead at the time was and is all of lot No. 1 in block 20 of the town of Wentzville in the county of St. Charles and state of Missouri, and which is part of the land sought to be partitioned by her in this cause. And I further find and conclude that, as she took a homestead interest under the law she had no dower or other interest in any of the other lands. I further find and conclude as a matter of law that Claudia W. Harris, now Claudia W. May, inherited one-half of her father's real estate, except the homestead, one-half of which she inherited subject to her mother's homestead interest. I further find and conclude as a matter of law that Warren Harris inherited one-half of his father's real estate, except the homestead, one-half of which he inherited subject to his mother's homestead interest. I further find that on the 8th day of February, 1886. Sarah W. Harris, now Sarah W. May, was by the probate court of St. Charles county, Missouri, appointed guardian and curator of Claudia W. Harris and Warren Harris, her minor children. * * * I further find that both sureties on both bonds are now insolvent, and that plaintiff, outside of her interest in the property herein sought to be partitioned, has but a small estate, not to exceed $500 or $600, perhaps. I further find that James D. Harris at the time of his death carried an insurance policy on his life in the Ancient Order of United Workmen for $2,000, payable to Sarah W. Harris, his wife, Claudia W. Harris, his daughter, and Warren Harris, his son, in equal parts. I further find that Sarah W. Harris, as guardian and curator of Claudia W. Harris and Warren Harris, collected for each of said wards their proportional part of said insurance in said company, to wit, $666.67, each. I further find that as guardian and curator of her said minor children, Sarah W. Harris, for the purpose of reinvestment, sold by order of the probate court the east one-third of lot 1, block 3, in said town of Wentzville, St. Charles county, Missouri, having a front of 22 feet by 120 feet, and being the drug store property, for the sum of $600, which she received in full, and that the entire proceeds was the property of her said wards. That the said probate court of said county approved said sale on the 13th day of November, 1888. I find that Sarah W. Harris, as guardian and curator of Warren Harris, made final settlement in his estate on May 9, 1893, which was a short time after his death, he having died in March, 1893. I further find that in said settlement she only accounted for and charged herself with $666.67, the one-third interest in said life insurance, and $200 as his interest in the proceeds of said drug store, which was sold for $600. I find she credited herself with the sum of $7.35 costs and $600 for six years' board, clothing, tuition, and maintenance, showing a balance due his said estate of $259.32, one-half of which she took as her part of her son's estate and one-half thereof, to wit, $129.66, she received as guardian and curator of her daughter, Claudia W. Harris. I find that she, the said Sarah W. Harris, kept one-third of the proceeds of the sale of said drug store as her own, whereas I find and conclude as a matter of law that she was not entitled to any part thereof, and had no legal interest therein. I further find that the entire amount of money she received from the insurance for the said Warren Harris and Claudia W. Harris was by her loaned to Charles J. Walker on March 1, 1887, at the rate of 7½ per cent., and that he paid her the annual interest thereon and kept same continuously until August 26, 1892, and that during all of said time the $666.67 of Warren Harris and the $666.67 of Claudia W. Harris was by said curator loaned as stated at the rate of 7½ per cent., and that all of said interest was collected by said curator, and that she failed to account to Warren Harris and his estate for said interest, and failed to account to Claudia W. Harris for said interest. I further find and conclude that on May 9, 1893, and being the time that Sarah W. Harris made final settlement of Warren Harris' estate she should have charged herself with the following items:
To one-third life insurance.................. $ 666 67
To interest thereon for five years, 5 months
25 days at 7½ per cent...................... 274 30
To one-half proceeds sale of drug store...... 300 00
To interest thereon for 4 years, 5 months, 26
days at 6 per cent.......................... 80 80
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Total...................................... $1,321 77
"I further find that she took credits as follows:
By probate costs............................. $ 7 35
By six years board, clothing, tuition, and
maintenance................................. 600 00
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