LAST WILL & TESTAMENT OF DAVID ROWLES, DECEASED
I, David Rowles of Albia, Monroe County and State of Iowa, of lawful age and sound mind in view of my decease do make, ordain and establish this my Last Will and Testament as follows, to wit: First, I resign my spirit to my God who gave it, according to his will. Second, after my decease it is my desire that my body shall have a decent and respectful burial. Third, it is my desire and I further ordain that my beloved and respected wife, Rebecca Rowles, shall have, enjoy and possess all my real, mixed and personal estate to be equally divided between my heirs at law, to wit: Matilda B. Massey, Oliver P. Rowles, Anson T. Rowles, and the lawful heirs of Julia Webb, deceased, to wit: Rachel Elvira Webb, Margaret H. Webb, George W. Webb, and Ada Rebecca Webb, who shall inherit their mother's one equal share of said estate, & Caroline Smith, Mary A. Rowles, and Sarah R. Rowles, and I also direct that at the time of making the division aforesaid that the sum of Fifty Dollars each be paid by my executors to be hereinafter named to three of the heirs of Emaranda Smith deceased, to wit: Mary M. Lower, Oliver B. Smith, and Charles M. Smith, and I also direct that my said executors hereinafter to be named shall also pay out of my said estate at the time of dividing the same as aforesaid the sum of one dollar each to the other heirs of the said Emmaranda [sic] Smith being all her heirs, to wit: David M. Smith, Milford C. Smith, Margaret S. Smith. Provided however that if the said Oliver B. Smith and Charles M. Smith shall not learn a good trade of the mechanic arts then I direct that they shall receive one dollar each and no more. Fourth, for the purposes of carrying out the foregoing provisions of this my last Will I hereby appoint Oliver P. Rowles and John N. Massey executors thereof, and direct that they shall collect and superintend the same according to the Stipulations herein contained and shall keep all moneys thereof at interest, for the use and benefit of the said Rebecca Rowles and shall apply the same for her benefit according to the terms herein specified, as her convenience and comfort may require and as she may request and desire the same to be done agreeable to the provisions hereof -- also to place an iron railing around the family burying ground in the Albia Graveyard. In testimony whereof I have hereunto subscribed my name this thirteenth day of August A.D. 1861. [signed] David Rowles
Attest -- Edward M. Bill / Jos. B. Teas.