HERS, pronoun hurz, pronoun fem. possessive; as, this house is hers that is, this is the house of her. But perhaps it would be more correct to consider hers as a substitute for the noun and adjective, in the nominative case. Of the two houses, hers is the best, that is, her house is the best.
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Webster's Dictionary 1828
American Dictionary of the English Language, Noah Webster, 1828.