If your ancestor was a child when their parents died, one or more guardians may have been appointed. One guardian may have been for the child's inheritance (or estate) and the other guardian may have been for their person (the one who had physical custody). In many cases, one guardian served both purposes, but there may be instances where two separate guardians were appointed.
And things can be different if only one parent dies--especially if the mother survives.
Be aware that when the mother is the survivor, she may remarry (out of necessity) and the census taker may list the surname of the children as that of the step-father.
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