Harold B. Jacobson, 81, passed away February 15, 1993, at the Hancock County Memorial Hospital in Britt, Iowa. Harold, the son of Chris and Emma (Anderson) Jacobson, was born August 29, 1911 in Britt, Iowa.  He received his education in the Britt Schools and graduated in 1929.  He attended Junior College, 1930 - 1931; The University of Iowa, 1932 - 1934, and received his Bachelor of Science in Commerce.  In 1924 he started with his father, Chris Jacobson in the Oil Business. On February 27, 1938, he was united in marriage with Gertrude Bode, daughter of John and Kea Berg Bode in Woden, Iowa.  He entered the U.S. Army on June 18, 1943 at Fort Knox, Kentucky; serving in the European Theater of Operations; a member of the Office of Strategic Services; and was discharged at Camp George G. Mead October, 1945. He was a former member of the Iowa Independent Oil Jobbers Association, his father, Chris Jacobson, helped organize the Association and was a director for years; past director of the Commercial Club; a member of the American Legion; and for 21 years served on the Board of Directors at the First State Bank. He was preceded in death by his parents; two brothers: Bob and Alan. Survivors include his wife, Gertrude of Britt, Iowa; a son, Jim and his wife, Alice Jacobson of San Diego, California; a daughter, Jill and her husband, Patrick Morelli of Columbus, Ohio; two grandchildren: Anne Morelli and Alan Jacobson; a sister, Betty and her husband, Robert Anderson of Indian Head Park, Illinois; a sister-in-law, Kay Jacobson of Britt, Iowa; a nephew, Roger Jacobson and a niece, Deborah Cole.