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Home My WebLink AboutOC1968-0245 - ESTATE OF VIESLETVIESLET, DOCTO~ V.P., ii. .... RCC-39 (6-67) •:or.~MONWEAL TH OF PENNSYLVANIA .. TRANSFER INHERITANCE TAX .f\10D. a/~/ a VIESLET, VICI.OOR P. a/k/a VIESLET, V .P. lVI.D. .FILE # 63~68-245 January 19, 1968 ·r RESIDENT DECEDENT SUMMARY FILE # 63-68-245 TtEPOHT OF INHERITANCE TAX _1\PPRAISEH I. the undersigned duly appointed Inheritance Tax ~ppraiser in and for the County of # 63 Washington , Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each i tern in the last column to the right in Schedules "A", "B", "C" and "E". Dated: 01-15-69 01~19-68 REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for------------ County, Pennsylvania, do respectfully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTtR OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED V~A2c:L~U~E~A~S-~RE~AP~P~RA~I~S.!2ED~· Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) $ $ $_ 397 ,,318.22:= 397,318.22 ----- TOTAL GROSS ASSETS LE~~ Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities ESTATE TAX ASSESSMENTS 397,318.22 := =====·~· ======== ================= $ ___ _ ~ --------- !'OR USE OF REGISTER ONLY CQMPUTATION OF TAX Tax on $_________________ ~% %~--~---- Tax on $ ·~~10% ~------ Tax on ~ ~0~ $ Tax on $ : . lf'i,% $ Exemptions:::========== •::) Total Estate~---------- TOTAL TAX $ ________ _ Less tax previously paid *~~====~~=~=== BALANCE $ Less ~% of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE Add interest at rate of B% from to ------ ~====~====:=== AMOUNT OF ESTATE TAX ASSESSED *--~--- Estate tax paid BALANCE DUE Add interest at rate of 6% from to FQH USE OF REGISTER ONLY $ ------ TOTAL TAX BALANCE PAID ADJUSTMENTS (':') As evidenced by Chari table Exemp.tion Certificates issued by the Secretary of Revenue. $ _____________ __ $ ______ _ $-----~- $ ______ _ $~------ $ !'<OTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. Will Administration ( No. IN THE Year ........... . MATTER OF TH~ APPRAISEMENT OF THE ESTATE OF .. p()C'l'()R Y~P~ YI~~'l'~ yr.p~ ~~~let ... Deceased Late of . . CHARLEROI .. ····--·····-·············· County of WASHINGTON Commonwealth of Pe~nsylvania REPORT AND APPRAISA~· '* ' • .. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. l 7 l Z 7 COMMONWEALTH OF P-ENNS)?"LV ANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .............. ~.~-~:r.:!. .... ~.~ .. '. ...... ~.~.?.~ ............ . COUNTY ................ ~~.13..~.!:l€;t?..!.! .............................. . FILE NO. . ................... Q?.::-.. Q?::-.?.4.2. ............................. . Whereas, ............... P..C?.~.~9.r. .... Y .. ~.?..~ ..... Y.~~.~J.:~:t? .. t .... ~.~.P..~ ..... ~/.~/~ ........................ late of .................................... ?.~.~.~~.~.?.~ .......................................... .. in the County of ..................... Y~~P.~P.:g~9.~ ........................................................................... Commonwealth of Pennsylvania, having died on the .......................... :1,.9. .... ~g .............................................. day of ..................... ~.~-~~-~X ............................... 19 .. ??. ... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................................... W..!.R.! ..... G.h~.I1~Y. ............................................................ , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Description of Anet PERSONALTY: See copy of Inventory attached 397,318.22 Total Unit Values $ Appraisement Made for Inheritance Tax Purpoaes 397,318 22 397,3H 22 form~·;:hb~~ !:1ih~w~ ·ceo~~~·~· ~:; o~~·~~~·t .. ~~.~ .• ~~~· .. ~~~;z·~I;;:;>~ ·~?- /........ ...... {:?"' ... ;.. Appratser ~ .......................................... ~ ........................................................................................ .. mber and Street) .... :.... ............... . ............. ~ ................................................................... , Penna. v (Post OfHee) ~\1\$.H.I.NG'r.QN H •• • •• • •••••••••• County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ....... P.QG.'l'Q.ct ... .V..~J?..~ .... Y:q;:;§~'l'., ..... l-i~.P...· .... l.3:1.~!f!.: .......... . Deceased. Late of .GH/!J.?..~~n: .. Date of Death, ..... t!..@.J~~Y. ... :J,9 . .t .. l9.9.?. ................... . Appraiseme11t Docket Vol., ................. :?..?.. ............................ . I Page, ..... 9.3.::::::1, ............................. No. . .... ~}:::.9.!3.::::?.45. .......... . Filed in Register's Office, J..CJP.."!J.?...I.:Y. .. .J.:2.L19Q9 .. . Amoun-t of tax dtte, $ .................................................................. . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, ~ Appeal fyom Appraisement, ' Entered and charged, .... •• C!tnmmnuw.ralt~ nf J.rnn!iyluania.} Dllas4iugtnu C!Louuty. !i!i. KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, in the County aforesaid on the Sixth day of February A. D. 19 68 , before me, Russell Marino , Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington, in the Commonwealth of Pennsylvania, the last Will and Testament of Victor P. Vieslet,A/K/A V. P. Vieslet, M. D. late of The Borough of Charleroi in the County aforesaid, deceased, (a true copy whereof is to these presents annexed), was duly admitted to probate; and John E. o·ostello the Executor m said Will and Testament named, having appeared before me and taken and subscribed the oath of office prescribed by law; NOW, THEREFORE, I, Russell Marino , Register as aforesaid, do grant these LETTERS TESTAMENTARY, unto the said John E. Costello committing unto Him the administration of all and singular the goods and chattels, rights and credits, which were of said deceased, and requiring Him to exhibit a true and perfect inventory thereof into the Register's Office, at Washington, within ninety days from the date hereof, and to render a just and true account of said administration at the expiration of six months from the date hereof, and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTIMONY WHEREOF, I have hereunto set my hand and the seal of said Office at Washington, this Sixth day of February m the year of our Lord one thousand nine hundred and Sixty :J!Ught ;0 .4~ ~ t· ....... /~ ..................... ~ ........... . Register /· .;:; ' J • • .... I • < ~ f-A> "' a ~ ct ~ "' 0 ~ t1 = j 111 : .. ., C/) Gl • -1 )> "' < -1 = !f-A> 111 ~ !CD 0 ~ !CD "II a il-' !CD "' !ct = ~ ~ ~ i sa ., : ! ' ---~ ~ --~ - i\ffibautt ®f fxrrutnr ®r i\bmtntstratnr t;tat.r nf J.ruunylnauia. t .5.5: (!lnuuty of Ban4iugtnu Personally before me, the undersigned authority, a .... NQ.~.~~.Y. .... P..~P..~.~~ ................................ .in and for said County· and State, appeared ....................... ~!?..~~ .... ~.! .... S:.?.~.~.~.~.~~ .......................................................... who, being duly sworn according· to law, deposes and says that he is the execut9r lJIIC~~f the estate of v.ic:tor .... l?. ...... Y:i.e.s.l.e:t .... a/.~/~ .... Y. ..• P..t~Y.~!?..§.*.~.tdeceased, that the fpregoing ~~hedules epnstitute'1~ 1 · d . .Dd V~c'tor P. V~es:.tet a /a comp ete mventory an apprmsement of the real an personal estate of.. ......... y.1.p .. .,:v;a.-e.sJ.-e;t.., ..... l\l .. D ........ , >-_deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item ~ ~of real a?d personal .es~ate in the foregoing schedules are determined and stated by the undersigned to ~ '-' ,..:be the fair value of said Items as of the date of the decedent's death based u just appraisement of each g ~ i';:: item made by the above named Executor ~ ' c..>-<( >-~ ~ s . d . ·b 'b d b f h. / 1) lq ~ ~ :::=; worn an su scrz e e ore me t zs ............. L .. ,.... l ,_ '"" / ~:~day of .. .D.e.ce.w.b.e;J; ....................... 19.9..~..... · ............................... . ~t_..,x .. ~ _,/·_/~. :r:g~ / /' s; ~:;;:;; C?'""""""'~.c::;~/.~~...-ll... .. ............... : ......... . ~ c=: ~ ITIONAL INSTRUCT NS Q ~ ~ 1. An inventory must be filed within three months after appoint e of personal representative. i5 ~ 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 1. 2. 3. 4. s. 6. 7. a. 9. 10. 11 •. 12. 13. 14. lS. 16. 17. 18. 19. 20. 21. 221 23. 24. 2S. 26. 27. 28. 29. 30. 3. -1 Original and~ Copi~s and 2 RCRI-.34, Un~e~ $10,000; 1 C?riginal and 2 Copies and 2 RCRI-33, Over $10,000, mcludmg Copy of Will; 1 Ongmal and 3 Copies and 2 RCRI-33 Over $50 000 in- cluding Copy of Will and copy of Federal Estate Tax Return. ' ' ' REFERENCE FOR ADDITIONAL COPY Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 . lfuuruinrn. au~ "ppruisrmrut of the goods and chattels, rights and credits which V~ctor P. V~eslet a/k/a were of ....... Y. .•. P..tt ..... Y..~!?..§.*.g~.l .... M.t!?..!! .............................. Jate of ...... ?.~~.?.~.2.~ .... ?..~ .... ~!:.~.~ .. ~.=.~~.~ ....................... . Washington County, Pa., taken and made in conformity with the abo'Ve affida'Vit. General Motors Corp, Common 220S shares Blaw Knox corp, common 120 shares Niagara Mohawk Power corp, Common 26 90/100 shares Stauffer Chemical Corp, Common 6 shares Pennsylvania R.R. Corp, 100 shares Common Willys overland co, common 30S shares Libby OWens Ford Glass Co., Common 400 shares u.s. Rubber Co, Common 237 .shares Northern Natural Gas Co, Common 10 shares International Nickel Co of Canada, Common 200 shares u.S.Pipe & Foundry co, Common 240 shares Lone Star Gas Co, Common 100 shares westinghouse Air Brake Co, Common 130 shares Protected Home Circle Insurance Policy #4S6133 Protected Home Circle Insurance Policy #22344S Canada Life Assurance Co. #2716S7 Prudential Insurance co. #2142612 u.s. Series E. Savings Bonds Purchased 12/1944 -• Face $10o;oo " 9/1943 .... Face 25;.oo 11 9/1943 ... Face so.oo 11 7/1944 ... Face 100.00 11 12/1942 ... Face 2S.OO ~ 1/1943 ~ Face so.oo ~ S/194S ~ Face loo.oo 11 2/1944 -Face SO. 00 11 4/1942 -Face 100.00 One P1a tin um Diamond Rind, 1 lar·ge diamond 8 small d.~.amonds One Platinum Wedding Band " 18 diamonds one Platinum Broach • 24 small diamonds 3 emeralds Checking Account, CharleroiCFfice, Mellon-National Bank & Trust Company (continued) GRAND TOTAL DOLLARS CENTS 79,1S6.2S 6,090.00 sso.as 261.00 s,sso.oo N0rE 20,9SO.OO 11, 74 .so S30 00 22,800 00 7,800 00 2,987 so S,200.00 3,ooo.oo 1,000 00 10,000 00 7,000 00 1S4 96 39 89 79 78 1S7 48 41 34 82 68 1S2 00 . 80 06 166 24 589 00 26S 00 27S 00 2,812 2S $ s97 ,318 22 L£ • £ It J •. J (I -· I I • -,·.~ 31. The Twelve Federal Land Banks 5~% Consolidated Federal Farm Loan Bond of 1968, dated 5·2·~66 due 5-20-68 Bond Nos. 647H 710L 2886F 3295E 1199 K 32. The United States of America, 5% Treasury Note, Series A•l970, dated 2·15 ... 66 due 11 ... 15-1970 Nos. 101673 122219 122220 122221 122222 33. Cash, Trust Account *400·863 Mellon National Bank &Trust Co. 1o,ooo.oo 1o,ooo.oo 1o,ooo.oo 1o,ooo.oo l,ooo.oo 1o,ooo.oo 1o,ooo.oo 1o,ooo.oo 1o,ooo.oo 1o,ooo.oo 16,805.44 . • (' -. '' ~ .. . { r .... -_.,L-j__l. ., *~..""· ' .. l.-. . ~- . ..;,_ ' -< . . ...~. ....... ' ·,r· • .;.* ._:_ .: < • tog • .. ---~ • ~ • • .,, .. ~.-, .. ... <<: HH trJt::l (/Hil &J&J 1-:31-3 .. ... !21 0 < • H n m 1-:3 ~ 0 I ~ m CD tog t • ro ~ .. en ' ·I';' '-,. { IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: THE ESTATE OF VICTOR P. VIESLET a/k/a V.i P~ VIESLET, M. D. THE FIRST AND FINAL ACCOUNT OF JOHN E. COSTELLO, EXEX:}tJTOR JOHN E. COSTELLO, ESQ. Attorney at Law 418 Washington Avenue Charleroi, Pennsylvania THE ACCOUNTANT IS CHARGED AS FOLLOWS: REALTY, PRINCIPAL REALTY, INCOME PERSONALTY, PRINCIPAL As per Inventory filed PERSONALTY, INCOME Dividends, 1968 General Motors Corporation Lone Star Gas Corporation Libby-Owens Ford Corporation International Nickel Company of Canada Uniroyal, Inc. Penn Central Railroad U. s. Pipe and Foundry Company Blaw Knox Westinghouse Air Brake Company Northern Natural Gas Company Stauffer Chemical Company Nia(?pl'a Mohawk Power Company ... TOTAL GRAND TOTAL THE ACCOUNTANT CLAIMS CREDITS AS FOLLOWS: ADMINISTRATION EXPENSES Register of Wills, Washington County, Probate of Will and Letters Register of Wills, Washington County, Short Certificates Joseph Sitte, Notar,r Fees Commonwealth of Pennsylvania, Death Certificates Washington County Reports, Advertising Letters Valley Independent, Advertising Letters Williams J ewelr,r, Appraisal Fees NONE NONE $ 397,318.22 $ $ $ 8,379.00 112.00 1,120.00 553.50 568.80. 240.00 288.00 93.96 112.24 31.20 21.00 42.90 11,562.60 408,880.82 49.50 11.00 13.00 10.00 12.50 10.50 37.10 John E. Costello, Accountants Commission John E. Costello, Attorneys Fees First National Bank, Charleroi Opening Deposit Box Register of Wills, Washington County, Filing Inventory Register of Wills, Washington County, Filing Account PREFERRED DEBI'S Francis Slezak, Funeral of Decedent Charleroi Cemetary Association, Perpetual Care, Grave Fund Dr. A. S. Sickman, M. D., Medical Care, Last illness TOTAL Charleroi-Monessen Hospital, Hospital Care, Last illness ORDINARY DEBTS. Mellon National Bank & Trust Company, Safe Deposit Box Rental Singer, Deane & Scribner, Expenses, Sale of Security TOTAL Mellon National Bank & Trust Company, Reimbursement, Personal Property Tax Paid IJ.oyd F. Engle, Jr., Legal Services during life of testator Joseph Sitte, 1967 Tax Return Preparation TOTAL TUES Internal Revenue Service, 1966 Income Taxes, Balance Internal Revenue Service, 1967 Income Taxes, $ 1o,ooo.oo 16,000.00 30.00 10.00 16.00 $ 32,199.60 2,709.00 100.00 3,255.00 2,202.00 $ 8,266.00 $ $ $ 4.00 34.20 130.00 20.00 195.35 82.18 Balance 954.52 $ 1,036.70 RIDAPITULATION CHARGES Principal Realty Income. ~Realty Principal Personalty Income Personalty TOTAL CREDITS Administration Expenses Preferred Debts Ordinary Debts Taxes TOTAL None None $ 397,318.22 11 ,562.60 $ 408,880.82 $ 32,199.60 8,266.00 195.35 1,036.70 $ 41,697.65 CHARGES CREDITS $ 408,880.82 41,697.65 $ 367,183.17 Balance for Distribution COMMONWEALTH OF PENNSYLVANIA) COUNTY OF WASHINGTON ) SS: Personally appeared before me, the undersigned authority, JOHN E. COSTELLO, Executor of the Last Will and Testament of VICTOR P. VIESLET, a/k/a v. P. VIESLET, M. D., who, being duly sworn according to law, deposes and sa~s that the facts contained in the foregoing First and Final Account are true and correct to the best of his knowledge and belief. SWORN AND SUBSCRI~J before me this --0d\- day of April, 1969. JOSEPH SITTE, NOHTIY Pl!8UC CHARtEROI ~QROUGH, VI.!.SHl~lGT\lll COmlTY MY COM.MISSION fXPJRtS JAtUJAR'f 7J J 2}). . l~ _, ~ ' • . -. 1969. ~--------~--------------------------------------------------------~J Washington County ReportS ~lBOUCilR~S:XJUEU W asbington, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION I. In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. 3, paragraphs (3) and (25). CouNTY oF WAsHrNCTON l STATE Ol' PENNSYLVANIA ( SS. Personally appeared before me, a Notary Public in and for said County and Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes and says: that he is the Editor of the WASHINGTON COUNTY REPORTS, the official legal periodical for said Washington County, publiShed weekly having its place of business at Washington, Washington County, Pennsylvania, and is act- ing as its agent in this behalf; that the said WASHINGTON COL'NTY REPORTS was established on March 31, 1920, and was designated as the official legal publication for Washington County, Pennsylvania, by order of the several courts of said County, dated November 11, 1920; that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said legal periodical in its regular issues on the following dates: ..... f..~.~-;t~.~r.Y. .. J~ ...... f.:?.., ..... :?.2., ... J.~.f?.~ ......... . that the affiant or the corporation in behalf of which he is acting is not interested in the subject matte~£ s<Y,d notice or advertising,and that all of the allegations of this affidavit as to k!leltim'e, place~ chara(f!. th~4~ --::··· .. ~::::::·""'E:ciit~~ ub~ed before me 8 S orn to and s bruary 196 ........ w Fe ..................... , ~-~~-t-~-'-· day •'---·······:·····@~ .. . ... . .... · ...... ,., tary Publtc ······ .......... ......... Public KATHERINE C. YARD, No Washington, Washingtot:eo., My Commission Expires November 1, 1969 Pa. Estate Notices The Register of Wills has granted letters, testamentary or of administration, in the following estates. Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present t:hem for settlement to the Executors or Admin- istrators or their Attorneys. ••••••••••••••••• VIESLET, VICTOR P., a/k/a V. P. VIESLET, M.D., Dec'd. Late of Borough of Charleroi,, Wash-ington County, Penna. Executor: John E. Costello. 418 Wash-ington Avenue, Charleroi, Penna. Attorney: John E. Costello, 418 Wash-ington Avenue, Charleroi, Penna. ~ \ Proof of PubHcation of Notice in The Valley Independent Under Act No. 587, Approved May 16, 1929, P. L. 1784, as amended by Act. No. 51 of April 24, 1931, P. L. 67 State of Pennsylvania County of Westmoreland }ss: Personally appeared before me William H. Pore, Secretary of Mon Valley Newspapers, Inc., .a Penn- sylvania corporation, publisher of The Valley Independent, who, being duly sworn, deposes and says that The Valley Independent is a daily newspaper of general circulation in Fayette, Washington and Westmoreland counties, Pennsylvania, and elsewhere, published in the City of Monessen, Westmoreland County, Pennsylvania, that it was established June 28, 1902, since which date The Valley Independent has been regularly issued in said county, and that a copy of the printed notice or publication is attached hereto exactly as the same was printed and published in the regular editions and issues of The Valley Independent on the following dates, February 9, 1968 February 16 and 23, 1968 Affiant further deposes and says that he is General Manager of The Valley Independent, a daily newspaper of general circulation, and as such is authorized to verify the foregoing statement under oath, and Affiant is not interested in the subject matter of the aforesaid notice or advertise- ment, and that all allegations in the foregoing statements as to time, place and character of publica- tion are true. ·~~ ) t"', ~ COPY of NOTICE " Letters testamenta~ on the estat; oil! Victor P. Vies let a·k-a V. P. Vieslet, M. D. late of Borough of Charleroi, Washington County, deceased, having been granted by the Register of Wills, washington county, notice is herebY giv- en to all persons indebted to said estate to make immediate payment, and to those having claims .against the same to present them without delay to John E. Costello, executor, 418 Washington Avenue, Charleroi, Pa., John E. Costello, . attorney, 418 Washington Ave., Charie· roi, ·Pa. 2;9,16,23 <,.--- My commission expires STATEMENT OF ADVERTISING COSTS: John E. Costello, Attorney at Law 418 Washington Avenue Charleroi, Pa. 15022 TO MON VALLEY NEWSPAPERS, INC., DR. For publishing the notice or advertisement attached hereto in The Valley Independent on above stated dates .................. $ 10.00 Notary ....... :................................................................ $ • 50 Total .......................................................................... $ 10.50 PUBLISHER'S RECEIPT FOR ADVERTISING COSTS Mon Volley Newspapers, Inc., publisher of The Volley Independent, o doily newspaper of general circulation, hereby acknowledges receipt of the aforesaid advertising and publication costs and certi- fies that the some have been duly paid; MON VALLEY NEWSPAPERS, INC. By " .... . . . IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA. ORPHANS 1 COURT DNLSION INRE: Estate of VICTOR P. VIES LET, Deceased. ( ) ( ) ( ) ( ADJUDICATION Marino, P. J. October B 1'969. No. 245 of 1968 .. Dr. Victor P. Vies let died testate January 19, 1968. He had bee a surgeon in World War I, and thereafter practiced in the Charleroi area. It appears that in the year 1926, Dr. Vies let became ill and was required to undergo treatment in a sanitarium. We are not informed how long he remaine in that institution but it appears that he never thereafter was able to return to his practice of medicine. At any rate, in the year 1964, we find that he was patient in the Charleroi-Monessen Hospital and remained there almost until his death. In February, 1964, at the said hospital, a group had met to speak with Dr. Vies let. In this group were Attorney Melvin Bassi and his clients, Mr. and Mrs. Joseph Lettrich, who were discussing the purchase of Dr. Vieslet1s residence at 400 Crest Avenue, Charleroi, Pennsylvania. After the had completed their discussion, Attorney Bassi and his clients left the hospita and there remained with the decedent Miss Alice Picinotti, the claimant herei' and her friend, Mrs. Andrew A. McDonald, of Monongahela, a sister -in-law of the decedent, who was at that time visiting him. A conversation ensued, concerning the employment of Miss Picinotti by the decedent, Dr. Vies let. .-. ' . Mrs. McDonald, although 80 years of age, had a clear mind and a very good recollection of just what had occurred. Mrs. McDonald had known Alice Picinotti for more than a half-century. Alice Picinotti had worked for Dr. Vies let in Charleroi, but for more than 35 years had worked for Dr. Parent of Charleroi. Hence, Miss Picinotti was no stranger to the decedent. He knew her capabilities and her past record when he asked her, in February 1964, to work for him. Mrs. McDonald testified that Dr. Vies let again asked Miss Picinotti if she would work for him and before Miss Picinotti agreed to be so employed, Mrs. McDonald asked: rrDoctor, are you paying Alice for this service? rr To which the doctor rep lied: "She is going to be taken care of I will pay her $50 a week." Miss Picinotti then commenced her services for the decedent. She performed various services for the doctor·. The services were performed every day at the hospital. Miss Picinotti, among other things, laundered the doctor's pajamas, cut his toenails and his fingernails, administered to him by hypodermic needle as required; and saw to his many needs at the hospital. In addition to her services there, each mornipg she went to the local post office and checked his mail. She would bring his mail back to the hospital and confe with others as to what action should be taken. She banked his checks at the local Mellon Bank. She cashed one check monthly, which netted her the sum of about $97, with which she paid small bills for the decedent including the barber who came regularly and small items of taxes. She also made small purchases for the decedent such as buying pajamas, new slippers and other wearing apparel. If there was any balance left after paying incidentals, she deposited same in his account at the bank and all deposit slips are available to show the nature of her deposits. -2- • f • Mrs. McDonald testified that the doctor had never paid Miss Piciriotti for her services. She remarked (T. -p. 17): "He never paid her a p~nny·.·u Wh~n asked by counsel how she knew this, 'sh~ replied: "Well, we kept questioning him all the time. I did." She also testified that the decedent . ' . didn't pay anybody, including hospital charges at the time. When Mrs. ' ' ~ ~ McDonald remonstrated, -the decedent-replied: "I am taking care of her and she will be paid. " Dr. Vieslet remained in the Charleroi-Monessen Hospital until about the middle of July, 1967, when he was transferred to the Havencrest Nursing Home. He remained there until the time .of his death on January 19, 1968. Miss Picinotti also attended him at Havencrest. She did not have an automobile and she traveled by bus to and from the Havencrest area. The witness, Attorney Lloyd Engle was a nephew of the decedent by marriage. The decedent was married to his maternal aunt. Mr. Engle had known Alice Picinotti almost all his life. He remembered when he was a child that Alice Picinotti had been employed by the decedent when he was still practicing and that she was his nurse. Mr. Engle had visited~ .. many times at the Charleroi-Monessen Hospital and he stated that he saw Miss Picinotti ther on almost every occasion when he would go. He also testified that he saw Mis I Picinotti occasionally at Havencrest, but not as regularly as at the hospital. Mr. Engle testified as to the manner in which the hospital bills were paid while Dr. Vieslet was at the Charleroi-Monessen Hospital. He testified that the decedent refused to pay any bills, so that a method had to be found to take care of these bills as well as income taxes and things of that nature. A trust fund had to be set up at the Mellon Bank in order to take care f -3- .· • •• ! these matters. The decedent simply refused to pay any bills. The hospital had to proceed to judgment on its bills and after judgment was taken, then the fund set up for that purpose took care of his bills. In view of the fact that the decedent had refused to pay any of his bills, the fact that Miss Picinotti had not made any demand upon him for payment, or at least no testimony was produced to that effect, is easily understandable since it would appear that any move on her part to secure ' payment would have been an idle gesture, unless carried through suit and execution. Mr. Engle testified as to the manner in which the hospital would secure payment of its bill. He said that it would be necessary for counsel for the hospital to bring suit against the decedent; the suit papers would be served, there was no answer filed and there would be a default judgment taken- against him and a levy would be made against his account at the Mellon Nation 1 Banl( in Charleroi and payment would be made on that garnishment proceeding; then another period would start and the same thing would happen again. The standard of required proof for the test applicable to claims against c:Ldece:dent's estate has been expressed in many ways; but they are all intended to convey the same thought. It has often been said that such a claim can be established only by evidence which is clear, direct and positive or, clear, precise and indubitable: Cameron Estate, 388 Pa. 25; Stafford vs. Reed, 363 Pa. 405; Mooney's Estate, 328 Pa. 273. In Liggins Estate, 393 Pa. 500, it was stated that the claim must be proved by evidence which is clear, precise and convincing. So that the appropriate test for standard of proof can best be .· described by stating that the claim against a decedent's estate can be establishf:;d and proved only by evidence which is clear, direct, precise and convincing. -4- ,. ' ,. While the court is completely satisfied that the evidence is in favor of Miss Picinotti and her claim and has met the required standard, yet we must remember at the time of the rendition of these services by Miss Picinotti, that she was 70 years of age, or more. There is nothing in this record to show that there was absolute regularity by Miss Picinotti in her attendance upon the decedent during his stay in the hospital. It is entirely possible that she could have been absent by reason of temporary illness, as well as for a great number of other reasons when we consider a person of tha age. Over a period of three years or more, it is conceivable that quite some time could be lost by reason of such matters. Of course we understand that i would be almost impossible for Mrs. McDonald to testify as to the continuous services of Miss Picinotti over a period of more than three years. The same would be true of Attorney Engle who made possibly 25 or 30 visits to the hospital. Yet we are faced with the proposition that the claimant must prove her claim regardless of the limitations placed upon her capabilities to do so. Taking these matters into consideration, it is the feeling of this court that the contract to pay Miss Picinotti $50 a week has been adequately proved but the matter of complete rendition of services under that contract ha not been proved to the extent that we should allow compensation for all the weeks that elapsed between the time of her original employment and the time of decedent's death. The court feels that a fair, proper and adequate compensation in this matter would be to award the claimant here the amount of $7800 for such services, and:it is so ordered. '· -5- I PETITION SUR AUDIT Testate Foro/' IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate oL.Jl.IC.TO.R .. :r. •... VIESLET,. .. a/k/a ________________________ _ No ..... ---········-·--··-·-····-···------------------------------·-·· ................... V.! ... f~--Y~~~~--N.! .. P.! _________________________________ _ · Fiduciary ... ..J.OllN .. E ..... CQSTELLQ ____________________________ _ Deceased Date of Date of De_cedent' s death .. _ .. J. a.J?:U.a._:r.;y:_ J _9_, __ .19.6.8. ... _ ... ---....... --........ Grant of Letters. ____ . .F.e.br.uacy .. 6,. .. 1968 ... -.. --------------------- This is the .... F.irst .. and .. Final----·----------------------------------~---account filed in this estate . . . If there have been former acc~unts filed in this estate, list file number or number and term _______ NQNJlf ____________________ _ Election to take NOT APPLICABLE Date Election Place of; Filed ----------------------------------Record -----------------------·------Under or Against will. (cross out one) Name of surviving spouse ______ !'fQ~-----------------------------------------------------------------------------------------------···---------··-------------------· List issue, where material: NONE Did decedent marry .after execution of will? (indicate) --No. Any children born after execution of will? (indicate) .. No. If answe{ yes, 'na"me them ...... NONE.-----------------------------------------------------------------------------------------------------------------· ---·--------------------------··--··--------------------------------------------------------·---·----------------------·-----------------------------------------------------------------· Leg.atees Relationship Interest Fiduciary, if deceased or not sui juris St. Paul's Orphanage None $5,000.00 Duquesne University None Residual Estate List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause: ~~· ... ~" NO EXCEPTIONS If partial intestacy, give facts: NONE Notice to interested parties. Have all parties, having either vested or conting~nt interests and all crediors entitled to notice (Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account and of call of audit? Yes. No. If any exception give cause: ... NQ .. EXCEP.t'I.ONS ________________ _ File copy of Notice and date. of mailing ........ .AP.til .. 30,. .. l962 ................................................................................................................... . .. Is estate "subject to the filing of a Federal Estate Tax Return? ........... JES ..................................................................... . Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $ .......... NQNJ!,; ..............•..•........................ If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant ..................... . NONE ........................................................................................................................................................................... · ........................................................................................................................................................................................... . Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts of such cloir:ns; state whether they ore admitted to be correct; and whether the claim is denied. Alice Picinotti c/o Attorney Herman J. Bigi 323 Fallowfield Avenue Charleroi, Penns,ylvania Claim is for $9,600.00. Claim is denied. Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re- quiring adjudication, and a statement of any other facts deemed necessary for the preparation of the adjudication: N6NB Balance for distribution per account, Itemize any additional debits not shown by account: Reduction of Attorney Fees by $1,500.00 1909 Dividends • • • • • • • 3,884.80 $5,384.80 Total additional debits (Add) Itemize any audditional credits not shown by account: Washington County Personal Property Tax $ Register of Wills, 10 Short Certificates Registered Y~il fees Internal Revenue Serviee, 1968 Income Tax Register of Wills~ Add 1 L f:iling fee Tolal additional crea1ts (Subtract} Balance for distribution 451 • 20 10.00 1.60 2,122.09 1.00 $ .. 3.6.7.,.1.63 .• .1.7 ............. . $ .... ~' 384. 80 ---------------·--------------- $ .... ~!.?.~5. 89 ............................................... $ .. .3.~9._,_9.82. 08 .................................................. If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value); Blaw-Knox Corporation 120 shares $6,090.00 United States of America, 57& Treasury Notes, Series A-1970 ~: 101673, $10,000.00~ No. 122219, ~10,000.00 122220, $10,000.00, No. 122221, $10,000.00 No. 122222, $10,000.00 TOTAL 1 Remainder in cash .f" $56,090.00 •:' ~ -·----·-·-"----·-- If Family Exemption claimed by Petition, give place of Record: ........ NOT .. C.LAIMEP. .................................................... . If Family Exemption is claimed a.t a~dit, give name, relationship and basis for Claim:-..... NW .. QM~----··-------·····--- List any advancement or distribution on account that has been made, and nature and amount of same: All shares in General Motors Corp. (2205); Pennsylvania Railroad (100); Libby-Owens Ford Glass Company (400); Uniroyal (237); International Nickel (200); U. S. Pipe and Foundry Company (240); tone Star Gas Company (100); advanced to Duquesne University. Inventory value of $250,985.25 Suggested disfribution of balance shown, both as to principal and income, attaching signed and itemized elections to take in kind if balance is not in cosh: residuary shares being stated in proportions: $5,ooo.oo.to st. Paul1s Orphanage Residual Estate' to Duquesne University ~ ~· COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA The above named Fiduciary or representative thereof, being duly ...... ~Qrn ...................... doth depose and say that the facts set forth in the foregoing petition are true to the best oL ......... his ............... knowledge and belief. ·--·-···-·_Sxl.or?il·····-········-·~~:o and subscribed before me th1s.J, ........ :.day oL ........ Y. ...............•.......... l9 .. n9 .. s;gnature af Offker --------~~~-- Title of Office ..... ..:L)/o.2:.1.Y.'7X-'-··/~ .. k.5.-:-:.~---- 0ffice ex pi re~#v...e.B/--7:/----/. .. 9..7/. ............ . JOSEPH SITTE, HOHRY PUBLIC CHARLFROI BOROUGH. W~SHi~JGTON .COUNTY MY COMMISSION EXPIRES JANUARY 7, 1971 And your petitioner will ever pray, etc. r n1 0 "' No. )-, Estate of ... V.J.Q'J:QR .. P..~.JllF;SLE~., ... w.'k./.a ..... . ) .. . . Y.! .. 'f!.J!JJJ~§k~f'_, ___ M, .. )J, ............................... . .. lo Deceased Fiduciary ..... ~.9!!N .. ~.! .. ~.9§I~-~9.~-------············ •4 ~ ~ ~~ Executor --........ -...... ---........ -.. ------.... : ...... ----.... -...... ------............ ----.. ---.. -...... -.. ---.. . ~ PETITCI.ON SUR AUDIT FROM WHERE~DECEDENT LEFT A WILL _, .,. -. Counsel of Fiduciary will submit herewith the following, in conformity with Court Rules adopted effective December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written praecipes of all Counsel in the case. 2. Copy of order appointing Guardian ad litem, if pertinent. 3. Copy of Order appointing Trustee ad litem, if pertinent. 4. Proof of service of above. 5. Letters Testamentary or Administration C. T. A or an attest copy of Wi II. 6. Copy of inventory and appraisement. 7. Proof of advertisement of grant of letters if not filed with account. 8. Certificate of liens in case any of the funds for distribution are from judicial sale of real estate. 9. Signed and itemized elections if any distribution in kind. 10. Copy of Federal Estate Tax return if es- tate i~ject t Attorney .,.__.,2 I \ 1Ju tqr ®rpqau.a· C!tnurt nf llasqtugtnu QJ:nuuty In the matter of the Audit of Account in Estate of .......... .V:IC.T..QR ... :r .•.... n~oo ....................... . No. 19 ............ , A.A. ~1!!/~ ... Y ~----~-~----~~-~~~'-.... ~.! .... P..! .............................. . TO THE AUDITING JUDGE: Enter .......... .my ........................................... appearance for ..... 't.h.~ .... A.GGQ:tJP.:I:!aP:I:! ........................................................................................ . ·······----------------------···········-----------------·-·-········--······················---·-···-----------------------------············· ·------------········---------------------------------···································································---------------------------------· .. ·········-········· ................................................................................................................. ~ ... ~:~·::~~T~~~: ... :~~~::::::==::·.:::::~: ...................... . N.B.-Coun.ol .boll, by oopo.a<o (:~,~::, •: :::~~~ -' 19~~- each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be concisely stated in a separate paper. Counsel suggesting proper distribution shall file a separate concise statement in that regard. / .. '" j/ ]_, (.. f-' 2 'Is ).), 6J.-,_ ··---------------• -·----·----·----·-··----··-----··--·-·--·---, 19---·G.-1 A.A. In re Audit of Account in Estate of VICTOR P. VIESLET a/k./ a V. P. ·----------.. ·--------------------------------------------1------···--·-··---------·-·-·-·-·-··--······-·-·-·· _____ Y._I.;(i;;;u:$.T, ____ N! .... P! ............................................. : ............... . AUDIT Jrurtipr fnr .Apprurunrr FOR ·---------------·---~-Qg~---~-! ... 9..9e};~gg-'-----~~g_'9:~_g_~------···· , . '\ ·----·-·----·---------------·------------·--------·-----·----------------·----------------··-----··-·--·· Sllll:\ :1~J H11SID3~ ONJi.J\11 I TiJSSml S '£ ; ! ! : :1! B :~E~i'=l'1Nlt~-~----9._Q$._'J'~9.,____~_Q_~------------------------------·-----· Attorney 0 3 ~l L-J ~,a - lin tqt ~rpqans· Qtnurt nf lllasqtugtnn Qtnunty In the matter of the Audit of Account in Estate of Victor P. Vies let No. 63;-68-245 , 19 __ , A.A. Deceased TO THE AUDITING JUDGE: Enter my appearance for Alice Picinotti, claimant ==t/~X&c~ • /26~h day of Ma ~---a y 6 '19 __ 9 N. B.-Counsel shall, by separate paper, present a concise statement of each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state· ment in that regard. ,/ r;. No. 6 3 -9 8"'--...... 2=--4,_,5'-------• 19 __ , A. A. In re Audit of Account in Estate of Victor P. Vieslet AUDIT Jrurripr fnr i\pprurunrr FOR Alice Picinotti L i : ll IN Z cr;!J 6961 Attorney ..... 9. ~u tqr Qtnurt nf <ttnntmnu Jlrns nf JiaslJiugtnu Qtnuuty. · Jruu.aylnauia. ®rp4au.a · Qtnurt flini.ainu ESTATE OF N 63-68-245 o. __ __;::::.....!._~.::::..._=-~------- Victor Paka Vieslet a/k/a lnthemotterofthe First and Final V. P. Vieslet, M. D.,. Account of· _ __;J:::..o::.:hn=.....:E~. __;::C..:::o..:::s..::.t:.::::e;.:l:..=l:..::o:....._ __ Executor ADJUDICATION AND DECREE And now ~eeember .-.2., , 19_6_9_, this matter come on for heari.ng, audit and distribution at t rs sessron and testimony token; and thereupon, upon due considerotron thereof the balance for distribution in the hands of the Accountant is determined to be $ 369 982.0~ and the account is accordingly confirmed; and it is o~dered, adjudgea an'd decree that the said balance be paid out by the Accountant in accordance wrth .the schedule of distribution hereto attached and made o port hereof, unless exceptions hereto be fried sec. reg. o~ on appeal be taken herefrom sec. leg. 7}_ SCHEDULE OF DISTRIBUTION Balance per account _________________ _ Additional debit asked at audit Additional credit asked at audit Balance'---------------------- Deduct Clerk's Costs & Receip.;:a_ ____________ _ Attorney ___ __,:J;._,o~h:;.:.n.::.....:E~.L.-..:C::..;o~s:::..t.:.:..e:::..l=l~o---------- Alice Picinotti, {Herman J. Bigi, Esq.} claiman per adjudication by the'Court, filed, Russell Marino, Clerk 0. c., costs in filing Adjudication by the Court, St. Pa'ul's Orphanage, Noblestown Road, Pitts- burgh, Penn' a, lega.cy, Duquesne University, residue, as set out in the will, including cash and the followi~g ~ssets, held in kind and distributed as such at the I appraised value, credit to be taken by the accountant for funds and items advanced prior to distribution by the Court, per election filed: 2205 shares Common stock General Motors Corp. 120 share·s Blaw-Knox Corp. 100 shares Penn Central Railroad 400 shares Libby-Owens Ford Corp. 237 shares Uniroyal, Inc. 200 shares International Nickel Co. of Canada 240 shares u. S. Pipe and Foundry Company 100 shares Lone Star Gas Corp. United States of America, 5'J{ treasury Notes, Series A-1970 5 at $10000.00 each $384.80 . $ 372,567.97 2585.89 ' ' $369,982,08 218.00 '· 78oo.oo 5.00 $ 361,959.08 .$000.00 $ 356,959.08 / 0 ~ :s z ..... p ~ ~ I n -+ 0 ( :T c (!) a 3 i ~ 0 ~d 0 0 ::t ..... -(!) ... ~· 0 t"\ ..... a :r-~· (!) ~ t = = I> & \1iJ ~ ~ +") +") -co .. en 1:.0 ;o 0 rtl :::0 Fl C)C: Q ..,..., (f.;VJ _,f./) -1"'1!:! ru :::0. r-r-o..,.. ..,,~ m :;:s~ ~ r=:z 0 r-o -(/) t.......o. ... ....... Vl :u 1"'1 1"'1 0 (J) :!1 I -j - -j -1 (J) I ~{II c (J) :u I Gl ~ tJ.I ~ ~ 91 I ~ 0 0 ~ i ~ f'- ~ \ lA ~ ~ ~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION Is. 6-~ ?-.::< ..J.JCI;- No. 245 of 1968 IN RE: ESTATE OF VICTOR P. VIESLET, DECEASED :;;;;: :-) "'J:---.... ~; ' _t\ cr; ;~ .::; .:=.: .::' (_~" --~~-... --,.,. .... ( ) ,_, -· , ·--.. -.... ) r.-- SUPPLEMENT An DECRE~:_::oE DISTR.:J;BUTION P~ 0 :::: :.· ~ F= ~~ u r--... :... ~ /:... (iJ C) t:: (\ v-, ~ ·~ ~~ !..J'i ~:' 11 1}~~ ~. ~-DONALD GERLACH, ESQUIRE REED SMITH SHAW & McCLAY 747 UNION TRUST BUILDING fl;.. ~\_ )(, PITTSBURGH, PA. IS230 '!;/,;JV\ J'' TELEPHON" 4<2-288-3030 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF No. 245 of 1968 VICTOR P. VIESLET, DECEASED SUPPLEMENTAL DECREE OF DISTRIBUTION AND NOW, to the Cour.t that the and Decree entered in the above estate on December 2, 1969 did not specifically distribute 6 shares of .stock of Stauffer Chemical Company to Duquesne University, it is hereby ORDERED, ADJUDGED and DECREED that the Adjudication and Decree entered in the above estate on December 2, 1969 is amended by adding thereto 6 shares Stauffer Chemical Company to Duquesne University, residuary legatee under Paragraph FIFTH IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA IN RE: ESTATE OF V. P. VIESLET, M.D. Deceased TO THE CLERK OF THE ORPHANS' COURT: Enter the claim of Alice Picinotti, of 410 Shady Avenue, Charleroi, Washington County, Pennsylvania, in the amount of .Nine Thousand Six Hundred and 00/100 ($9,600.00) for Alice Picinotti, against the above entitled estate. The decedent, who resided at Charleroi, Washington County, Pennsylvania, died on January 19, 1968. Written notice of said claim has been given to John E. Costello, Attorney at Law, 418 Washington Avenue, "' I , -~• • Charleroi, Washington County, Pennsylvania, onJuly 16, 1968. Counsel for Claimant: Herman J. Bigi, Esquire 323 Fallowfield Avenue Charleroi, Pennsylvania • Alice Pic~nott~ 15022 \ .. Form RCC-33 .. .. COMMONWEALTH • OF PENNSYL VAN lA DEPARTMfi'JT OF REVENUE BUREAU OF COUN-TY COLLECTIONS RESIDENT DECEDENT COUNTY OF ..... WASHINGTON ........................................... . IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the Register of Wills of the County where decedent resided; Return is due within one year after date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of j;he Inheritance an!f Estate ~a;x Act of 1961.) IN THE MATTER OF THE ESTATE OF } . I I . . 1 t M D AFFiDAVIT OF Victor P. V1eslet a k a V.P.V1es e , • ......... ......... . .................... (st~t~· f~Ii .. ;,;;O:~ ... ~f decedent). .... .. . ....... ... ... ................... EXECU,TOR Late of ~h.3:.fJ.eroi I .. Washin9~0.!.1 ........ County Xmli~ State of ..... P..~l!~~ ~Y~'i'~.l?:~.~ ....... ·.························································································· .... } ss: County of t\]3.::~1'1~~9~()~~ / John E. Costello . ....................... Executor of the estate of the abOve-named decedent being duly sworn, depose S and sayS Decedent died ....... J9..nqq,:,r:;y .. (Month) ........ +i~;~h., 19(y~~··•{;~~~aving .a last will, copy of which is hereto attached. } Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. John .. E.~~C:I??!~~~(), . ~?9~ . .. . .... . .............. . 418 Washington Avenue, Charleroi, Pa. That as such .......... ~~-~g.~!.9.E ............. deponent is familiar with the affairs of said estate and the property con- < J;;xt~cu tor· Administrator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:- N Ai.IE AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO.DECEDENT Mellon Na.tior1al Bank ' ().' Trust Co. V1ctor P. V1eslet Ei t::th S:tr:ee:t {l! Eallo:w;t'ield AvP.nue Charleroi, Pennsylvan1a That the contents of said safe deposit box or boxes are i temi.zed tmder Schedules __ B __ of this return, with the exception of the following, for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth full v and in· detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of s~id parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually; or in trust for any other person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's death in the case of.savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent; all obligations, whether by statute or .agreement they are designated as tax free, of the United States, or any state, or political subdivision. thereof, o·r of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, pic- tures, books, works of art,. household furniture, horses, carriages,. automobiles, boats, and any and all other personal chattels of whatsoever kind or nature, left by decedent, together with the fairly estimated J.~J market value thereof; all bonds and mortgae:es held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon,,if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation·as to each item; all moneys payable to the estate from life insurance polici'es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value thereof at such time. .. • • ' In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the'date of death. The schedule also sets forth the interest of decedent at the time of / . death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, f'inancial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement), together with a statement setting forth the character of the business, its location, and such other facts pertaining to the l;msiness as may be pertinent to a fair and just appraisal of the decedent's interest therein must be S\}bmitted. It should also set forth in i,tem)-zed form, tog~th~.!r with the fair market vaiue thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of t~ansfers intended to take effect in possession or enjoyme.nt at or after death, there is also attached to the schedule a COllY of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said schedule a list of all property, real and personal, with its value, which pa$ses at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the will, d.eed; or other instrument of another, with a copy of the instrum~nt creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Schedule E attached hereto .and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition o~ personalty, plus tQe name, addre~s and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing and unpaid at time of ~ . death; taxes accrued charge.able for period prior to decedent's death (except. those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,. have been carried forward and properly registered in the Summary. jD7<. Subscribed and sworn to before me this ................................ . ............................................... .. .. day of ..... ~ .................... 19 ..... ? .. ~ .. xecutor-Administrator) .~.l ......... W.~:?.0.~.!:?:.9..~ . .9.P. .... .!..\'!J.~.P.:.~.~-··"""'''''''"'''"""''-""''"""" (Street Number) Ch9.:t .. l..e.x..o.i .. ~ ...... P.e.n.n..$..>l.V.?.+D..i.9, .......... l.?.Q.~.~ ......... . (City or Town and State) ~i\1(:£::~~~-"~;~: .................. , .............. . NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RC~·34 ,(1-64') .., COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property irl Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property held by the de.cedent as tenant in common with another or others, should .be identified as to quantum of interest and the estimated value should be that of t~e decedent's interest only. The real property located In the Col11_!1l~(lwealth of Pennsylvania should be described by lot and block number, street and street number, together wl th a general description of. the property, with a reference to th; record of the conveyance by which the decedent took title; If a farm state number of a· cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. NONE '-o----· ..:-1 ------- (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. (2) (3\ DIZPARTMENT VALUATION ESTIMATED CAUTION MARKET VALUE (Do not write In this space) NONE I COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his deatH. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Inta~gible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. u. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate, Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal nroperty, such as bonds, treasury certificates, cash on hand and in bank, stocks, ·mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item No. 1. 2. 3. 4. 5. 6. 7. 9. 10. 11. 12. 13. 14. 15. 16. 17. l n o. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. P/iell ITEM List and describe fully UNIT VALUE General Motors Corp, Common 2205 shares 81\ Blaw Knox Corp, Common ·120 shares 50 3/ Niagara Mohawk Power Corp, Common 26 80/](D2l 1/ , . . shares .Stauffer Chemical Corp, Cmmnon 6 shares 43~ Pennsylvania H.R.Corp, 100 shares Common 55!.-2 Willys Overland Co, Common 305 shares None Libby Owens Ford Glass Co, Common 400h 52 3/n s are U.S. Rubber Co, Common 237 shares 49~ Northern Natural Gas Co, Common 10: shares 53 International Nickel Co of Canada, Common 114 200 shares U.s. Pipe & Foundry Co, Common 240 shares 32;.2 Lone Star Gas Co, Com.1'Uon 100 shares 29 7 I Westinghouse Air Brake Co, Common 130 shar-40 Protected Horne Circle Insurance Policy #456133 3,000 Protected Home Circle Insurance Policy #223445 Canada Life Assurance Co. #271657 Prudential Insurance Co, #2142612 u.s. Series E Savings Bonds Purchased 12/1944 -Face $100.00 Purchased 9/1943 -Face $ 25.00 11 9/1943 -!I 50.00 II 7/1944 -ll lQQ, 00 " 12/1942 - II 1/1943 - " !! 5/1945 - 2/1944 - 4/1942 !I II II II .25.00 50.00 100.00 50.00 100.00 1 Platinum Diamond. Ring, 1 large diamond 8 small diamonds 1 Platinum Wedding Banl -18 diarnonds 1 Platinum Broach -24 small diamonds 3 emeralds Checking Account, Charleroi Office, n N'ationa.l Bank and Trust Company 1,000 0,000 7,000 154. 9" 39.8C 79.7 157.4 41.3 82.6 152.0 80.0 166.2.:' 31. Twelve Federal Land BanRs 5\% Consolidated Federal Farm Loan Bond f 1968, dated 5-2-66; due 5·20-68 Bond Nos. 647H 710L 2886F 3295E 1199K Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. X X ·ESTIMATED MARKET VALUE 179,156.25 6,090.00 550.85 261.00 DEPARTMENT VALUATION (Do not write in this space) 5,550.00 None 20,950.00 v 11 '741 .• 50 530.00 22,800.00 7,800.00 2,987.50 5, 200.'00 3,000.00 v a/ v 1,000.00 ~~ 10,000.00 . 7 ,ooo.oo/ 1."54. 96 v 39.89 v 79.78 ./ 157.48 ~ 41.34 i/ 82.68 152.00 :; 80.06 166.24 v 589.00 265.00 275.00 2,812.25 10,000.00 ~ 1o,ooo.oo 1o,ooo.oo i) ro,ooo.oo 1,ooo.oo $397,318.22 I I I SCHEDULE B COntinued 32. The United States o:f America, 5% Treasury Note, Series A~l970, dated 2"15N66 due 11~15Nl970 NOS. 101673 122219 122220 :122221 122222 33. Gash, Trust Account #400~863 Mellon National Bank & Trust co. $10. ,ooo~oo /( 1o,ooo.oo 1o,ooo.oo 6 lo,ooo.oo 1o,ooo.oo l1 16,805.44 ~t4 / iW f'0\!\10:\T?\LTII OF PENNSYLVANIA. TlUN~FF.H. INHElUTANCE TAX lmsrnEXT DECEDENT SCHEDULE "C" TfLt'{ S 1:--:EltS (1) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) NO (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) _...N...,C"") __ _ (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer Not Applicable (b) State of decedent's health at time of making the transfer. (Note 1), (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) ___ N_C_> ____ __ (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) No (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a val_u_a_b_l_e_a-nd-adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) NO (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) No (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others NOT APPLICABLE (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) --~N~0~--- (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to rlecedent under terms of transfer or by operation of law? (Answer yes or no)_I~-~~0~---- (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in th~ decedent alone or the decedent and others? (Answer yes or no) No • NOl'E 1: The answers to these questions should be supporterl. by affidavit by the attenriing -physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to rlecedent, if any. Submit copy of any trust rleed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION NONE Insert this tnt,:d opposit~ "Transfers", Schedule "C" in the "As Reporterl" column on the last page of this return. MARKET VALUE (Estimated) NONE DEPT. VALUATION (DPpt. Only) NONE .RCC-:38 .... COMMONWEALTH OF PENNSYLVANIA THANSFEH. INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OW~fED PROPERTY INSTRllCTIOJiiS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-o-wners to the decedent. Description of Property, Date of Acquisition, Name I Address and Relationship of Co-Owners, and Place ! of Record of Instrument, where Rea~ Estate. ! unit Value Percentage Share Estate Valuation Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Entire Property . ·~· I I I I j Value of Decedent's Interest ( h RCC-~7.· (1.~-63) COMMONWEAL Til OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES ~ State full names and a~dresses of all who ave an interest, vested, contingent or other- wise, in estate) St. Pauls Orphanage Nobelstown Hoad " Pittsburgh, Pennsyl van1a_ Duquesne University Bluff & Colbert Streets Pittsburoh Pennsylvania SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE forth this fact.) OR NO BIRTH NONE YES $5,000.00 ' NONE YES RESIDUAL ESTATE Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE NO EXCEPTIONS Will Administration t No. Year ........... . P.J THE ~lATTER OF THE APPRAISEMENT OF THE ESTATE OF Victor P. Vieslet a/k/a V.P. VlESL.ET;M~D~ · ········ Deceased Late of Borough. of Charleroi. County of Wa.shington Commonwealth of Pennsylvania REPORT AND APPRAISAL .J ::-: f .. J w \ . (.•) ___, :~ [..) (Executor-Administrator must complete "As Reported" column #1.) 0 ...., '1::1 ::0 ..., ..., ('t) ('t) 0 ll' ..., e:.. til ::l til til til 0 _, ::l '1::1 ...., ('t) e:... ..., ..., ll' til 0 X '1::1 "'0 ll' ('t) c-..., ..., ~ 0 ~ "'0 t:'%:1 ('t) ..., til ..... ..... '< ll' ..... ('!) C/) c ~ ~ > ::0 ...--....--....--. >-<: w w C/) n ?" ?" ?" q ~ > : **~*** W' 'W ...--. '10 . :1() :z > : "-1 : "-1 0 til :,.. .. :ffl ..... ... . .... -"'...--. ..... • ...... . ('!) ...... • ...... "'0~ ()) OJ" ~ .. .. ;:; t\J : l\J c.. t\J :1.\J --~--* ~· ~· > "<\, "' ·'-Q : v ~: ·~· 8-~ ~. ·~· ..,~ 2. ·~· ~· ::l . ' r. ~· .~ c.. ·~ . ' .. , lht tbr ®rpqau.a~ Qtnurt nf lla.aqiugtnu <nnuuty IN THE MATTER OF THE AUDIT OF ACCOUNT V.P. Vieslet, M.D. In re Estate of .. Y.~~-~;!.-~:f?_, ___ y;~-~~~--~~---~/~/~ ............ No.f?J~§§~?4_.? ..... g~-~---q:t?! .. Term, 19 --~-9. ..... , AA J:o.'b~L~L.Q9.~~~-ll0.~ .. -~:r. ................................................... if.9.9Il. .. ~~---Q9.~.t-~.llo.., ... .A.t.~Y.t. ........................ . ~!XOOx Date of death .... ~~~-~---~9.1 .... +.9[?_~-----Date of filing Inventory Appraisement...P.~.9.L.l9., .... l9f?.~ ........................ . .Bimlimtaot TO THE AUDITING JUDGE: Enter my appearance for Personal Property Tax Due Washington County, viz: . ~ ITEM Valuation 1969 .. 26 sh Niagara Mohawk Pwr @ 22.375 581.75 10 sh Northern Natural Gas @ 59.00 590.00 200 sh International Nickel of Canada {2~-1 sp) @ 39.00 7800.00 240 sh u.s·. Pipe & Foundr:v Co .. (ii} ~7 .. 00 8880.00 100 sh Lone star Gas @ 2I.L.87'5 2487.50 1968 . 26 sh Niagara Mohawk .Pwr @ 19.7£5 513.50 10 sb Northern Natural Gas (ii} hQ-l2C: k91 ... 2~ 80 sh International Nickel of Canada @ 117.25 9380.00 2Y,O sh u.s. PiRe & Foundri Co. @ 29.62,2 7_110.00 100 sh Lone Star Gas @ 29. ~7'5 2937.50 ].96_7 v 26 sh Niagara MQhawk Pwr @ 21.00 546.00 '-' 10 sh Northern Natural Gas @ 48.625 486.25 • 87.7_5 7020.00 80 sh International N_ckel of Canada @. 240 sb u.s. Pipe & Founw,: co. @ 17 .. 2C: l.!lho ... oo 100 sh LanA St.A,.. GAJ:a tal 1 Q _ _::>C: 1q2~ .. oo Year Inventory Assessment Valuation 12% Assessment Tax at 10% Collection 6% Interest Total Claim Appraisement Returned Penalty 4 Mills Penalty ~ disc. 19 69. 20340 None 203~0 --81.36 --4.07 77.29 19 68 204JO None 204:30 --A1 7-:> 8.11 :3.28 93.11 19 67 14115 None 1~115 --56 .1.~-6 5.65 5.60 6'$.71 19 66 16120 None 16120 --64.48 6.45 ~0.24 81.17 19 65 15420 None 1.214,20 --61.68 6.17 L3.6l.! 81.49 19 64 13h.10 None 13h.10 --'5~.6l.! '5.a'36 L'5.12 74.12 TOTAL CLAIM 474.95 *5% discQunt if paid by August, 1969 The foregomg is a s1atement of all items toxable as they appear in the Inventory Appraisement, Affi- davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate . ...... 5.~-~-----------day of .......... ~~Y ................... 19 .. ~.9. .... . A. V. CAPANO, Solicitor "' ! -'1, '\. \. i No ................... , .................... Term, 19 _____________ AA In re Audit of Account in Estate of AUDIT Jrarripr fnr i\ppraranrr FOR WASHINGTON COUNTY PERSONAL PROPERTY TAX .. "" ... • A. V. CAPANO, • Solicitor ' ~9 ~ .. --. 1Jn tbr ®rpqans~ <nnurt nf llasqingtnn Ql:nunty IN THE MATTER OF THE AUDIT OF ACCOUNT In re Estate of ..... Y.~~-~J~-~~---Y-~~~-9.~---~-•------------------------No ..................... , ------------------------Term, 19 ............ , AA Affidavit Date of death ________________________________________ Date of filing Inventory Appraisement.. _________________________________________________________ _ Assessment TO THE AUDITING JUDGE: Enter my appearance for Personal Property Tax Due-Washington County, viz: "" Con' J. ITEM Valu'!tion 1 966 26 sh Niagara. Mohawk PWY" (2-1 snlit) tal;>(...,(...?~ AO?ll?t; ib sh Northern Natural Gas @' sa.oo -58o.oo " 80 sh International Nickel or-Canada @ 90.2') 7220.00 ~0 sh u.s. Pine & Foundrv Co. @ 21.~7') "110.00 ,_ 100 sh Lone Star Gas @ 21).00 2500.00 1 l2QS_ 13 sh Niagara M0 hawk Pwr @ 53.00 689.00 10 sh Northern Natural Gas @ 1)8.621) S86.2S 80 sh International Nickel or Canada @ 84.00 6720.00 240 sh u.s. Pipe & Foundrr Co. @ 2>.00 lu8oo.oo 100 sh Lone Star Gas @ 26 .. 2" 262"-00 '--. . ' .<164 1 13 sh Niagara Mohawk Power @ 1)3.00 689.00 '. lQ sh Northern Natural Gas <i so_._ 37S so~.1'i 80 sh International Nickel or Canada @ 68.625 5490.00 -2L.o sh u.s. Pipe & Foundry Co_._ @ 18.')0 ww.o.oo rJ 10-o sh Lone Star' Gas @ 22 .. 87t; 2287.:'i0 - Year Inventory Assessment Valuation 12% Assessment Tax at 10% Collection 6% Interest Total Claim Appraisement Returned Penalty 4 Mills Penalty 19 19 19 19 19 19 TOTAL CLAIM The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement, Affi- davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate. ________________________ day of. ___________________________________ 19 ___________ _ A. V. CAPANO, Solicitor ,. ,, ' .. '• , ?~tv{ No ...... ~?.:~:~~~~4.$. _____ ~:r_l.~--~1fi't\ 19------~~--, AA ' In re Audit of Account in Estate of 1 AUDJT Jrurripr fnr i\pprurunrr FOR WASHINGTON COUNTY PERSONAL PROPERTY TAX .. .. . A. V. CAPANO, Solicitor ...,9 ;::fLED lSGg D'::C 2 Ati 11 : 17 RUSS£U. NARINO REG!S1fF? OF IYILLS ,.