David Daniel Watson died intestate. Eliza (Garrett) Watson, David's widow, renounced her right to be the administrator of David's estate and asked that Letters of Administration be issued instead to James Smith Watson, David's eldest son by his first marriage. Eliza was 41 years old and left with four small children to take care of at home. James, only ten years younger than his step-mother, took over the management of the estate, assisted by Robert Watson, his uncle, and Tim Ross, another local man.

"Inventory and Appraisement List of Personal Estate, filed 30 November 1898.

1. Moving machine 5.00
2. 2 corn planters .50
3. Log chain .25
4. Cross cut saw .50
5. Set work harness 3.00
6. Sled 4.00
7. Wagon 10.00
8. 2 kettles 1.00
9. 1 barrel .25
10. Spring toothed harness 5.00
11. Grain cradle .25
12. hay rope and sledge .25
13. 60 bu wheat, 60 cts pr bu 36.00
14. 14 sacks 1.00
15. 4 sows 15.00
16. 43 Ews 1 Buck, 2.00 pr head 88.00
17. 1 horse 5.00
18. 1 horse 25.00
19. 1 Stack hay 5.00
20. 1 Red cow 30.00
21. Spotted cow 30.00
22. 2/3 Acr in wheat in ground 15.00
23. 49 head yearling, 3.00 pr head 147.00
24. 10 bunches of fodder 10.00
25. 50 head lambs @ 2.25 pr head 112.50
26. 3 calfes, 10 pr head 30.00
27. 73 head lambs @ 2.75 200.75
28. 1 heifer 25.00
29. 1 Bull 18.00
30. 8 bu potatoes, 40 cts pr bu 3.20
31. 1 Barrel .50
32. 3 Barrels Salt 3.25
33. 1 Corn sheller 4.00
34. 3 Barrells .75
35. 2 Barrels Lime 1.60
36. 700 bu Corn Ears, 15 cts pr bu 105.00
37. 1 Post Digger & Shovel .50
38. 1 plow 1.00
39. Grain Drill 4.00
40. hay rake 3.00
41. Cultivator 1.00
42. 2 heifers 33.00
43. 1 Bull Calf 22.00
44. Red Cow 30.00
45. Cow & Calf 40.00
46. hay in shed 25.00
47. 2 stacks hay 10.00
48. 16 pigs 12.00
49. 1 sow & pigs 5.00
50. 3 Sows 12.00
51. 1 Side hill plow 3.00
52. Note for 164.00 Doubtful 164.00
53. Note for $265.00 Due D D Watson Int Paid untill Oct 15th 1898 265.00"