In the Name of the Benevolent Father of all, I, Jerome B. Walling of Boise City, County of Ada, State of Idaho, being of sound and disposing mind do publish and hereby declare this my last Will and Testament as follows:
First: I direct that my funeral be held with proper regard to my station in life and the circumstances of my estate.
Second: I direct that executor hereinafter named, as soon as there shall be sufficient funds in his hands, shall pay the funeral expenses and the expenses of my last sickness.
Third: I give and bequeath to my grand-daughter, Getrude Walling Scott, daughter of my son, Inman, deceased, the sum of five hundred ($500) dollars which shall be taken and delivered in full from her full share; and that of any children of said Inman Walling.
Fourth: I direct that, as the children of my daughter, Mary Walling Jackson, deceased, have been provided for in my lifetime, it is my will that nothing be given to said children or the heirs of said Mary Walling Jackson.
Fifth: I give and bequeath to Lucy Walling Loosley, my daughter, the bed and bedding now used by me in the house of my son Enos where I now reside.
Sixth: I hereby declared [sic] the following amounts to be deemed advancements to the several persons hereinafter named, being my sons and daughters, which sums I have advanced to said persons, at various times; and that no other sums whatsoever are to be taken or deemed as advancements unless the same shall be given in advance by me to them or either of [illegible] after the date of this will; and said sums shall be taken and deemed in full settlement of all claims of mine or my estate against said persons up to the date of this will, to wit: My son Jeptha, two hundred and twenty-five ($225) dollars; my daughter Rosalie Walling Gile, three hundred ($300) dollars; my daughter, Caroline Walling Mullany, one hundred ($100) dollars; my son, Nelson Walling, seven ($700) hundred dollars; My son, Enos C. Walling, one thousand ($1000) dollars, and said sums shall not bear interest or any interest to be added thereto.
Seventh: It is my will and I so direct that after the payment of my just debts, expenses of administration, and the payment of the above bequest of five hundred ($500) dollars that the rest, residue, and remainder of all my estate both real, personal, and mixed of every name and nature whatsoever including for the purposes of computation the amounts herein declared to be advancements and any hereafter made, shall be divided into eight (8) equal shares, one of which shares, after deducting from the amount thereof the sum charged against each as advancements, I give and bequeath to each of my sons and daughters now being to wit Jeptha, Lucy Loosley, Rosalie Gile, Caroline Mullany, Jerome, Nelson, and Enos, and the remaining one-eighth share I give and bequeath to my hereinafter named executor in trust for my son Fletcher.
Eighth: I direct that my hereinafter named executor shall represent my son Fletcher in all matters that may arise out of the settlement of my estate and the portion hereby bequeathed to my said son and that he shall retain the care, control, and custody of the said share by notice of this my will until my said son Fletcher shall become capable of the management of his own person and estate without the need of a guardian or committee or until his death; and my executor is hereby authorized and empowered to reduced said portion to money and invest the same in any manner he may deem for the best interest of my said son and his share of my estate. Should my son become capable of the management of his own estate and person, then it is my will and I direct that my executor shall on due proofs of the same at once turn over and pay to my said son Fletcher the portion of my estate herein bequeathed to him; and should my said son Fletcher died before becoming capable of the management of his own person and estate or before his portion has been turned over and paid to him, then it is my will and I direct that my said executor shall divide the said portion herein bequeathed to my said son Fletcher between my seven sons and daughters now living and named in paragraph seven herein, share and share alike.
Ninth: It is my will and I direct that my executor shall continue to administer my estate until the debts due to me or to my estate shall become due according to the terms thereof unless sooner paid; and that until the portion of my estate herein bequeathed to my executor in trust for my said son Fletcher has been distributed as herein before provided; unless my said executor should deem it to be for the best interest of my estate that the sums be sooner settle, and in apportioning the respective shares herein bequeathed except for the specific bequest of five hundred ($500) dollars, my executor may reduce all of the estate to money and make divisions of same; or he may make partitions of the real estate and personal property without so reducing them to money as he may deem best.
Tenth: I hereby nominate and appoint Harry C. Nyman of Boise City, Ada County and State of Idaho, the executor of this my last will and testament and hereby I do revoke all and any former wills by me at any time made.
In witness whereof I have [illegible] to set my hand and seal this 21st day of January, in the year of our Lord one thousand eighteen hundred and ninety three.
Jerome B. Walling
[Witnessed] David D.W. Edwards, Residence, Fort Springs Avenue, Boise City, Idaho
[Witnessed] Lewis L. Bonners, Residence, Cor. 10th and Idaho Sts., Boise City, Idaho
Source: Ada County Probate File B-398.