HomeMy WebLinkAboutOC1968-0270 - ESTATE OF TUMIDAJSKI_......
o.Form No.RCC·62 (2·64)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,1961V
EFF::CTIVE JANUARY 1.1962.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)
If)~~f~t.J·&:3 -t t ~;2 7 0 A*OFFICE OF THE REGISTER F WILLS'V ~/J >r;:;'/7-
Eleano R cc .CountyOf..wash.ingt.on.,~~~~~O............,.+9 9 of .,BQr.qugh..oL.Ben~tleyv.J..ll.e " .
(Name)(Address)
being duly .according to law,deposes and says th~he is the----Execu.+.rix--C...!I'-_JL_----------------~r~ec::-Aam.,Legatee,1!tc.)
of the estate of g_Q§_(~U;?h__T_lJm:hg§.j§_~t whose last residence was _1~QZ .6_6__jl.an.__"SlQ_Qrhi.s._
(No.).(Street)
--------------.deceased,and that the whole of the estate of said decedent,who died _Q9_t..9l?-~f'J..7.L._J 9 6 7
(CitY,Borough or Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN(!)ES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS,
Estimated
ValueALLthatcertaintract,piece or parcel of landRealEstate,
County,Pennsylvania,bounded and desc:ibed as follows:
of way line of the Pennsylvania Railroad said point being North,,
from the middle of the road leading from Van Voorhis to
,
,
Northerly line of an alley twenty (20)feet wide,extended and
,.
·.li.U ...,.....L~
of Lot No.
Containing 3,15 acres.•
Avenue at the intersection
;
on a course South 290 13'
the easternmost corner
,
bounded and described as
Hundred
twenty (20)feet wide,thence along said alley South_llo
Seven Hundred Seventy ~~~~~~'~.~~~~~~~~~~~~~~~~~~~~~~~
feet to a point on the NortherlY,line of the firs5 above
Easterly right of wa~li~e the following four (4)courses and
feet to a point,thence North
,
780 20'East,Two Hundred Sixty-six and Ninety-four Hundredths
feettto a point,thence
t.(,("(,(,
NOTE:You may expedite the processing of this r urn by filing with it,a 0 (he return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death,Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names in
which the account is registered.
Estima~d .,,-
Jointly Held Property Value...
Nnop--.
Transfers within TWO YEARS Prior to Death
l.'luuc.
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:-
NAME 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
None.
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,continge'}t.or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE,.~..forth this fact.)DECEDENT
-
El~....Q;c:o+-o....v .....'"None 4/4
-
-q
RESIDENT ,DECEDENT DEBTS AND DEDUCTIONS CLAIMED
NOTE'List first five items in the spaces so provided observe notations thereon and instructions.,,
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
~EGISTERONLY
Funeral expenses paid $1 246 100 $
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)None
Administration Expenses *9 50
Counsel fees *150 00
Fiduciary commission *None
OTHER DEBTS AND CLAIMS
(*)See Note below
I,.
,;
Total 1.405 r •50
.x.ek~.4!~.
(Executor-Administrator
.....I(7 ~..,..~.
(Street Number)·~t~?f.."'t(..,~)~·~·(;l.,~&-,~""'~:"-
Subscribed and swom to before me this .
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater
or less than the estimated amount claimed and allowed.
......0.~day ofl/J..H ,19.6X
....~..0:IL..-~.
Bm!R,~Ch\lG.NOTARY P:JSl1C \J
WASHINGTON.VIA5HiNGTO:l COU:ITY
Having been duly swom according to law,I do~reby ~i9'that the above appraisement is made in conformity with law on this........./~....daYOf·O".~~Z.·~.Q~..
In the event that any future interest in this estate is transfelTed in possession or enjoyment to ~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'inheri-
tance taxes at the lawful collateral rate on any such future interest.
REPORT OF THE IJiTER q}WILLS /
I,the undersigned duly elected Register of Wills in and for.........~~.._.~..County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amo s claimed by deponent etas to those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above,which greater or I se a7~represents the su~allowed as ¥eduction.
Dated:~~~./f?~.R f ~{~2??I?~·.~'t:·.~.
Register of Wills
Form No.RCC-62 (2-64)
WillAdministration INo Year .
IN THE
MATTER OF THE APPRAISEMENT ..
OF THE \
ESTATE OF
I.!
.'~
..;J:(n;~t>:tl..~l,lll\j,Q.p.j9~.i,.
Deceased
Late of .l?9X.99..V?l.rl:.y.qQ~hi,.~.
County of .Wcg;pington 1--,...,"..........~................ ...... ........
'.I.......
"
"
CJ-
•vJ -~~
REPORT AND APPRAISAL
~.:;:-?1--,-;
~::--.r---
<1>0
Commonwealth of ~IinsYh~ania
.',..),-c.......:.n
;=-".2]:-..;;-
vJ
\0
')...-,..
"<CC-39 (6-67).
':OMMONWEAl.TH OF PENNSYl.VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
TUMIDAJSKI,JOShPH
FILE #63-68-270
October 17,1967
SUMMARY
I.the undersigned
#63 Washington
FILE #63-68-270
the real and personal
opposite each item in
~~~~h~
ApPRA I SE-;-Y-->-
rmpOHT OF INHERITANCR TAX APPRAISER
duly appointed Inheritance Tax ~ppraiser in and for the County of
,Pennsylvania,do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
the last column to the right in Schedules "A","B","E".
10-17-67
10-01-68Dated:
BEPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washington
County ,Pennsylvania,do rl~spectfully report that I have allowed deductions in the amounts
claimed by deponent,except as to those items where a greater OT 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 deduc tion./l '
Dated:10-01-68 ~5??~h~
REGISTeR OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$1.333.33 $1,666.66 $__
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
,J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LESS Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
J..,3.33.33
1,,4Q~'20"
None
;;;;;:.....".-.---
1,666.66
=~1~,4~0~5~.~50===.-
261.16
=======.=
Valuation of life estates or
annuities . • . . • • . .*-----
ESTATE TAX ASSESSMENTS ~------
TOTAL TAX BALANCE
PAID
COMPUTATION OF TAX
$======1=
$------d>~)~-----
$-------
$-------
$--------$
$--------
*-------
(::.)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
39.27
$-------$=====""'~-*------
TOTAL TAX
Less tax previously paid
BALANCE
Less '5%of tax if paid within
3 'months after death
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of R%from
to
AMOUNT OF ESTATE TAX ASSESSED
Estate tax paid
BALANCE DUE
Add interest at rate of 6%from
to
FOR USE OF REGISTER ONLY
Tax on $'5%d>.--~~)
Tax on $1010 ~._-,
Tax on ~.,'"$
Tax on $261.16 :~$
Exemptions ",'
Total Es tate
FQR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsefjuent adjustments are made to the above computation of tax by the
negister of Wills,for proper reason,same should be noted below,with short
explanation.
Will ~Administration \No.Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JOSEPH TUMIDAJSKI...................................
Deceased
Late of
County of
F'ALLOivFlEEE
••••••••-•••••••~.~<•••••_•••••••_•
..WA$H.I.W3:'!'ON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
1
BEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.
•J....)-
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ??~??:.~~.~~.??..~.
COUNTY ~~..~.~~~~.?~.
FILE NO...??:::.?~:::.~.?.?..
Whereas,~.?~.~p.~?;~g.?:.j.~.~~late of ~~~.~?~.~.~~?~.~..
in the County of Y.l9.-~hJngt,.9.n Commonwealth of Pennsylvania,having died on
the 17 th day of October 1!P7 seized and possessed of an estate........................................................................................................................................................................................,
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,\v.R.Chaney 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.
Unil Apprai.emenlDeserlpllonofAnelValue.Made for Inherilanee
Tax Purpoae.
$
REALTY:
One-third interest in ALL that certain tract,piece or
narcel of land situate.lying and being in Fallowfield
Twp.,Washington County,Pa..3.3.3 •.3.3
IOne-third ineterst in all that certain lot or piece of.
l:!round situate in the TwP.of Fallowfield.County of
Washington,State of Permsylvania,known and nWnbered
as Lot No.Thirty-nine (.39)of the Valley Camp Coal
Company's Plan of Soudan,Fallowfield Twp.,vlashington County
{
Pam.said DIan being of record in the Recorder's Office
of Washington County.Pa.in Plan Book No.7 pages 14
and 15 1,.3.3.3 •.3.3
Total 1.666.66 1,666 66
Total 1,666 66
form~;v;;;fh b~:::rh~w'>r"a/~to~~,~a~o~er~~~bo~~;~~~r~iS~?~?~)
~,;:;ziti~:":;>,~:..~~.
(Post OftIce)
..,
....------
WASHINGTON Coullty
~
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JUS~PH TUMlDAJ~KI
Deceased.
Late of
FALLOWFI~TWP ..,.•.•......•......•......,,•.................................................•......•.•
Date of Death,.9.~.t.<:?l:?~.r.17.,1997 .
AppraisclIlel!t Docket Vol.,J..7 .
Page,..94~.J..No J.9.~9.$.~?7.Q ..
...................................................,.
Filed il~Register's Office,Q.c::~.9.l:?~:r,l,19..9.?.
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.llt Appra,isement,
Appeal jl'om Appraisement,..
Entered and charged,..
:JASLl ~';GT01;-------:County,ss:
HASHIt:GTONOfficeREGISTEROFWILLS•.-----====.:==-=-=------~Pa.
Received from---~=:-=l:.:c:.:a:..:n::.O=r~l\.:..:Q~C::..C=.~O=-----------------
Form RCC-4-RI-3-66
No.979004
Date Oc-cubcc 17
~9
19 G8
COMMONWEALTH OF PENNSYLVANIA
OFFICIAL RECEIPT
Transfer Inheritance and Estate Tax
RESIDENT DECEDENTS
File No.li~_llB-270
(Executor,~cjg:lj,ni.l>~~~of the estate oLf--------..JJ4.C~snU·~,!'~·!I~.-TLt.unL!f'-l.I..1ID~Al.o.I.luS1;lJ.1..,CI"---------------
who died October 17,19.JrL,the sum OLf---:__---'~!LJ'I!..1IAI!.ln...A'l...!y~-~;~;JL.!tl!.imlo:L__..f.Jau.n.ud.1.._.....4?,~'l_f/...:l.."O,.qOJ------...-~.........--......_------UDollars,
being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows:
Appraisements Made and Filed Computation of Tax
Tax on $_
Tax on $_
Real Estate
Date
10-1-68
Valuation
$1,666.66
$,-------
Total $1.666.66---=-------
5%$_
Tax on $10%$-----------
2%$_
Tax on $__2_6.:....:1:.::...::...;~1:::..6~·15%$---::3::;,.::,9=...:.:...:2=7'--_
NOTE:This triplicate Receipt to be retained by the Register of wiils _d filed in numericalsequenceforauditpurposes.
$---------
$========
$---------
$========
$========
$....,;....,t):..s•..L2L.:7__
39.27TotalTax$_
Less five per centum of tax if paid
within 3 months after date of death
MOORE BUSINESS FORMS,INC..ELMIRA.N.Y.
Total
Balance
Less Tax Previously Paid (if any)
Exemptions *$============
*As evidenced by Charitable Exemption Certificates issued by the Secretary of
Revenue under Act of May 28,1956,P.L.1757,effective June 1,1957,as amended
by Act No.381,approved July II,1957,and Act No.207,1961,Section 302.
Total Estate $_
Amount of Estate Tax Assessed under
the Act of May 7,1927.
Add interest at the rate of %
from _
to _
37-94...3
$-------
$
$-------
$
$_--=l:..l1.:....:4..::.O=..S.::..:.$::..:O=---_
$261.16
ValuationDate
$,-------
$,-------
Total
Total Gross Assets
Less Debts and Expenses of
Administration
Clear Value of Estate
Valuation of Life Estates or Annuities
Date 19__
_________19__
Personal Property
NOTE:In accepting the transfer inheritance tax on future estates prior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,it is understood that the Com-
monwealth shall not be precluded or prevented from hereafter assessing additional inheritance
tax at the death of the life tenant or tenant for years whenever it appears that such additionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever.
Estate Tax Assessments
Date 19__$_
________19__.2;$=======
FORM RCC-4-RI
nlANSFER INHERITANCE and/or ESTATE TAX.
RESIDENT DECEDENTS.
RECEIPT
Docket 37 Page 94 Tine 3
Estate of JOSt'i'H i'\t;ID.iiJSliI
OFFICE OF REGISTER OF WILLS
j'~A 51fT·~G'i'O;T Pa.
Date Oc'tubcr 11,19~
SIGNED AND SEALED AS PROVIDED BY
SECTION 1201.ACT APRIL 9,1929,P.L.343
AS AMENDED BY ACT MAY IS,1945,P.L.528
r.unSJtt }~nlr.o
Register of Wills
1201 (g),Act of April 9,1929,P.L.343,as amended.viz:-hTo receive from Registers of Wills all duplicate re-ceipts for taxes paid to them by executors or adminis-trators and to charge the Registers receiving the moneywiththeamountreceiptedfor.The original of each suchreceiptshallbesignedandsealedbytheRegisterof
Wills and transmitted to the executor or administratorlwhereuponitshallbeapropervoucherinthesettlementoftheestate.In no event shall the executor or adminis-trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWills,"
Fill in below name and address of person to whom
tax receipt is delivered:
r-
To ATI'Y.~<;"'k~:"K CO:rrU
52'/1";:'",'::ar.G'i'O:-i rHUST BUIL!)!r;r
I
UlSi.1UGTor:,PErn:~1"L1JAtllA 15101
L -l
I
,...
1\ffibanit (@f fxrrutur ~r 1\bmtttistrutnr
~tatt of Jtnnsgluania,f SSe
mountg of Bullington (.
Personally before me,the undersigned authority,a _in and for sa,id
Oounty and State,appeared Eleanor RocGO-who,being duly
sworn according to law,deposes and says that she is the executor or administr·ator of the estate of
............J.o.s.eph T.umid.aj.ski.,_deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of.....-.Joseph.....T.um.i-da-j.s-k-i-....·..._··.··,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real land personal estate 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 upon a just appraisement of each
item made by the above named Executor Administrator.
day a:':~:H2b~::;Z thi'~t lelPJLM~Li!~---::'~~&~;;;~:;:;:;Nt'RUCTIONS Executo,-Admiui'tcato'
MY qQMMI~IltNi~WlRt~~;uWlbe filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.I Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
.$10,000,including Copy of Will;1 Original and 3 Oopies and 2 RCRI-33,Over $50,000,including 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
lIuurutnrg aUIl 1\ppraisrmrut of the goods and chattels,rights and credits which were
cf···········_·.J.os.eph T.umida.j.ski .late of········Van vQo;t:h-i-s·-r··.·.Wash.i·ng·t-on ·G.t.y.
Washington County,Pa.;taken and made in conformity with the above affidavit.
DOLLARS
One-third interest in all that certain tract,
piece or parcel of land situate,lying and being in
~lowfield Township,Washington County,Pennsylvania,
bounded and described as follows:
BEGINNING at a point on the
Easterly right of way line of the Pennsylvania Rilroad
said point being North 110 40'West,Four Hundred
Seventy-six (476)feet,more or less,from the
middle of the road leading from Van Voorhis to
Bentleyville,said point being also the intersection
of the Northerly line of an alley twenty (20)feet
wide,extended and the said Easterly line of said right
of way,thence along said Easterly right of way line I
the following four (4)courses and distances:Northo.11 40'West,Three Hundred Twenty-three (323)feet
to a point,thence North 360 10'West,Two Hundred
(200)feet to a point,thence North 50 40'East,One
Hundred Ten (110)feet to a point,thence North 360
54'West,One Hundred Eighty (180)feet to a point,
thence leaving said right of way North 780 20'East,
Two Hundred Sixty-six and Ninety-four Hundredths
(266.94)feet to a point on the Westerly line of an
alley twenty (20)feet wide,thence along said alley
South 110 40'East,Seven Hundred Seventy-one and
Eighty-three Hundredths (772.83)feet to a point on
the Northerly line of the first above mentioned
alley,thence along said alley South 780 20'West,
One Hundred Forty (140)feet to place of beginning.
Containing 3.15 acres.
One-third interest in all that certain lot or piece
of ground situate in the Township of Fallowfield,
County of Washington,State of Pennsylvania,known
and numbered as Lot No.Thirty-nine (391)\of the
Valley Camp Coal Company's Plan of Soudan,Fallowfield
Township,Washington County,Pennsylvania,said plan
being of record in the Recorder's Office of Washing-
ton County,Pennsylvania,in Phn Book No.7,Pages
14 and 15,and more particularly bounded and described
as follows,to-wit:
CENTS
~;:::.;!'"!r-II:......I !;:2,~<::'!I j '",,;:l!!...,"""3 ci-;!~'GiI~I,
~;:l,l:l...t I !en ~I """3,
'ti-:~~/'
1 :-'ti-j ~-;
..
I ~!~.
I ~'"I ~I '"J ;:l!...--.0 'I '!1iI!
I !
.,
,
Ihtli~iugtnu Qtnuutyf lili:
Personally came before me the undersigned
authority in and for said County,the following person,viz.:.
,who being duly qualified,did depose
and say that they,at request of would well and truly,
and without prejudice or partiality,value and appraise the goods and chattels,rights and credits
which were of deceased,
and in all respects perform their duties as appraisers to the best of their skill and judgment.
Sworn to and Subscribed this ..
day of 19 ..
before me .
lJuututl1rg aUIll\ppraistmtut of the goods and chattels,rights and credits which
were of J,OID6pl:l m.y,m;i,da.j,,sk.;i,late of Y.iiUl Y..QQ.rhis ..
Washington County,Pa.,taken and made in conformity with the above affidavit.
Page Two
Commencing at an iron monument No.3 I
situate in the Westerly side of Pennsylvania Avenue
at the intersection with the Southerly side of
Pittsburgh Street;thence along the Westerly side of
Pennsylvania Avenue on a course South 290 13 1 East,
455.7 feet to a iron monument No.4;thence continuing
with said course 60.0 feet to the easternmost corner
of Lot No.38,the place of beginning;thence contin-
uing further with said course 85.5 feet to Overlook
Boulevard;thence abng the Northerly side of Overlook
Boulevard,South 860 42'West,47.0 feet and North 66~
28'West,82.0 feet to Lot No.38 at a point 10.5 feet
distant from the intersection of Overlook Boulevard
and Alley "B";thence leaving Overlook Boulevard,and
Easterly along the southerly side of Lot No.38
approximately 92 feet to Pennsylvania Avenue,at the
place of beginning.
DOLLARS CENTS
il,333 33
"'1.-
Atftbuutt (@f 1£xttulnr (@r Abmtnt.atrutnr
~tnt.e of 'ennliylnnntn,}lili-
C!tounty of )JtIInlil1ington -
Personally before me,the undersigned authority,a in and for said
County and State,appeared who,being
duly sworn according to law,deposes ,and says that he is the executor or administrator of the estate of
.............................................................,deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of...,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each
item of real and personal estate 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 upon a just appraisement of
each item made by the above named appraisers.
Sworn and subscribed before me this........................I
day of 19 ..
.........................................................................................................
ADDITIONAL INSTRUCTIONS
Executor-Administrator
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.The appraisers must be qualified persons.
4.An original and one copy must be filed.
,(J'~f\.!'.§.."
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