In the 1900 census, John Allen residence, James Kay is listed as "W" for widowed.

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ARNOLDS PARK

James E. Kay, was born in Philadelphia, Pennsylvania, October 16, 1817, and died at Arnolds Park, January 25, 1917, age 99 years, three months and nine days. He came to J. E. Allen's place May 20, 1891, and has made his home with J. E. Allen and Wood Allen, Jr., until his death. He had been at the Allen home twenty-five years, eight months and five days, he was a stranger and they took him in. Uncle John as he was familiarly called, was reserved in his manner, and very ambitious, even for a man of his years. He liked to be busy, he was coming in from the wood house with some kindling when he fell and before the family could get him up he was gone.

Funeral service was held at the Allen home Saturday afternoon, at one o'clock, January 27, 1917, conducted by Rev. Grace M. Elliott, text,"Be ye therefore ready also: for the Son of man cometh at an hour when ye think not."

Internemt Okoboji Cemetery.

*Published in the Spirit Lake Beacon, Feb. 1, 1917.

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James E. Kay for the past twenty five years a resident of Arnolds Park dropped dead last Wednesday. Mr. Kay was 99 years and 5 months old. He was born in Pennsylvania. On the day of his death he went to the wood shed for fuel and failing to return was found dead at the door of the shed. During his residence in the Park he has made his home with J. E. Allen, He has one sister living in California. The funeral was held at the Allen home on Saturday afternoon and was buried at his own request in the Okoboji Cemetery.

*Published in the Milford Mail, Feb. 1, 1917
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*Note: Local library cemetery records have him listed as James E. Kary, and Iowa death records have him listed as James E. Key.

----------------∼James E. Kay was born in Philadelphia, Pennsylvania, October 16, 1817, and died at Arnolds Park, January 25, 1917, age 99 years, three months and nine days. He came to J. E. Allen's place May 20, 1891, and has made his home with J. E. Allen and Wood Allen, Jr., until his death. He had been at the Allen home twenty-five years, eight months and five days, he was a stranger and they took him in. "Uncle John" as he was familiarly called, was reserved in his manner, and very ambitious, even for a man of his years. He liked to be busy, he was coming in from the wood house with some kindling when he fell and before the family could get him up he was gone.

Funeral service was held at the Allen home Saturday afternoon, at one o'clock, January 27, 1917, conducted by Rev. Grace M. Elliott, text,"Be ye therefore ready also: for the Son of man cometh at an hour when ye think not."
Internment: Okoboji Cemetery
*Published in the Spirit Lake Beacon, Feb. 1, 1917.

James E. Kay for the past twenty five years a resident of Arnolds Park dropped dead last Wednesday. Mr. Kay was 99 years and 5 months old. He was born in Pennsylvania. On the day of his death he went to the wood shed for fuel and failing to return was found dead at the door of the shed. During his residence in the Park he has made his home with J. E. Allen. He has one sister living in California. The funeral was held at the Allen home on Saturday afternoon and was buried at his own request in the Okoboji Cemetery.

*Published in the Milford Mail, Feb. 1, 1917
Contributor: Mary Lou Bordwell (48243599)

1850 U.S. Census
Hopewell Township
Bedford County, Pennsylvania
James E. Kay
Age: 26
Resided in the household of George B. Kay, his father

1860 U.S. Census
Hopewell Township
Bedford County, Pennsylvania
James C. Kay
Age: 37
Birthplace: Pennsylvania
Birthplace of Father: Pennsylvania
Birthplace of Mother: Pennsylvania
Occupation: Farmer
Resided in the household of Thomas J. Kay, his brother(Listed as James C. Kay in the 1860 U.S. Census record)

1880 U.S. Census indicates that James E. Kay resided in Newburg Township, Mitchell County, Iowa.

1880 U.S. Census
Newburg Township
Mitchell County, Iowa
James E. Kay
Age: 52 (not correct as he was born in 1822)
Birthplace: Pennsylvania
Birthplace of Father: Pennsylvania
Birthplace of Mother: Pennsylvania
Occupation: Farmer

Carrie Wife
Age: 39
Birthplace: New York
Birthplace of Father: New York
Birthplace of Mother: New York

Hattie (Peton)
Step-Daughter
Age: 13
Birthplace: Iowa*
Birthplace of Father: New York
Birthplace of Mother: New York

Maud
Daughter
Age: 4
Birthplace: Iowa*
Birthplace of Father: Pennsylvania
Birthplace of Mother: New York

Mahetable Boardwell
Mother-in-Law
Age: 73
Birthplace: New York
Birthplace of Father: New York
Birthplace of Mother: New York

I could not find James E. Kay in the 1900 U.S. Census records.
(Steve Kay, Dec. 2010)