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From the book by J.Gilbert Lay:

JESSE DUNCAN LAY was born in Kentucky in 1811; married Susannah Douglas and they lived in Scott County, Tennessee, when the 1860 Census was taken. It lists him and his family at that time. He was a son of Jesse and Hannah Baird, nee Lay. She had formerly married Louis Baird and reared three sons. After Baird's death, she married Jesse Lay. He is presumed to be a son of John and Martha Lay, emigrants from Canada into the valley of Virginia at the close of the French and Indian Wars that was settled by the peace of Paris in 1763. These older Lays served in the Revolutionary War and Jesse Lay was an officer under General George Washington. He died before the Pensions were granted to the Veterans of the Revolutionary War, so we do not have a record of his services. Jesse Duncan Lay lost a son Zimmery Lay in the Civil War. He died in or near Barbourville, Kentucky, on or about March 19 1862, of Cholera Morbis. After the death of Susanna Lay in 1870, Jesse Duncan Lay married Sally Loggins. She was the widow of Major Loggins who was killed in the Civil War. She was Sally Mullins before marriage; later Jesse Duncan Lay was again married to an Estes. Jesse Duncan Lay, died November 4, 1896, while still living on his “Water Fall” farm in Marion County, Arkansas, where he had owned and operated a grist mill at the falls on Water Creek. He and Susanna are buried on the Homestead near the Water Falls. She had ask that they be buried there.