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(3) time of his death, but held the interest in the real estate fronting 45 feet on the South side of Stonewall street and running back between parallel lines 100 feet, in the fifth ward of the City of Portsmouth, as devised by the will of his father, George Joiner, deceased, The fee simple value of the said lot is eleven hundred dollars and the annual value of one hundred and twenty dollars. 3d. "What are the debts due against the estate of the said Jeramiah Joiner, deceased, and the amounts and priorities of the same and to whom they are severally due." The delinquent State Taxes are (1899) $3.44 The State Taxes for 1900 are $2.63 The City Taxes 1895 & 1900 are $9.32 as to first lien. The funeral expenses &c. of Jeremiah Joiner as rendered by Cornelia Eley are $100. The improvements on the real estate made by Lawson Eley amount to $600. Respectfully submitted, William H Stewart Commissioner. Commissioner's fee $30 Typewriter's fee $16.20