HomeMy WebLinkAboutOC1968-0547 - ESTATE OF VIEHMANN'-
-~--~~--~--~------._-----._~-~~-------------_........_---""""'------..,.,....,v'Testate Form
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of Wa.l:t.e.~...E.•...Y.:lehmalUL ._.
Deceased
No §~l g;f._.l~~~_..___.
Fiduciary ._ES..t.h~.:r..C..~._.Y.~.e.hm~P..p._ .
Date of Date of
Decedent's death J.an:u.ax.y....lQ.,196.7._..Grant of Letters J.~U).~~.:r.y 2'O.I_..l~.Eil -,.-
This is the f.i.rs.t...a.nd..f.in.a.l account fi led in this estate
If there have been former accounts filed in this estate,list file number or number and term NQne..
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed __Record .._ __,_.
Name of surviving spouse _..Es.ther C.•_._:v:i~.b.m_~nn..__.__..___..__....
List issue,where material:None
Did decedent marry after execution of will?(indicate)•.No.Any children born after execution of will?(indicate)
Yes.No.If answer yes,name them ______ .
Leg.atees
Esther C.Viehmann
Relationship
Widow
Interest
100%
Fiduciary,if deceased or not sui juris
Sui Juris
List,if exceptions to above:
None
If partial intestacy,give facts:
None
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent 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.Mile
If any exception give cause:.'.
File copy of Notice
and date of mailing M.~y ~9 1~.9.~..
Is estate subject to the filing of a Federal Estate Tax Return?X.~~.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N9.O'~.
/
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 claims;state whether they are admitted to be correct;and whether the claim is deniec!.
None
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:
None
Balance for distribution per account,.
Itemize any additional debits not shown by account:
Total additional debits (Add)
Itemize any additional credits not shown by account:
Total additional credits (Subtract)
Balance for distribution
$9.8.,.R~.~.,JJL .
$N.one .
$.._~9.m~:.
$6.8.,.5B.3 10 .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
See list attached hereto and made a part hereof.
"_J
Balance for Distribution Per Account
Total Debits
Total Additional Credits
$None
$68,583.10
..
Correction to Inventory and Account -
Viehmann's Pharmacy Total Value -
Inventory $29,450.00
Equipment 18,4<96.94
Cash 25,969.96
...<J<~;'-
$73,916.90 $73,916.90
Subtract Liabilities
Notes $23,565~47
Accounts
Payable 26,852.48
Taxes Payable 5,346.19
$55,764.14'55,764.l~
(,
18,152.76'/Net Value -Viehmann's Pharmacy $
Estate Value 1/3 Interest -$6,050.9?
Viehmann's Pharmacy as per inventory $20,778.13
Correct value -Viehmann's Pharmacy 6,050.92
Credit Correction $14,727.2l~
Total Additional Credits 14,727.21
Balance for Distribution
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
$53,855.89
The above named Fiduciary or representative thereof,being duly
sworn doth depose and say that the facts set forth in the fore-
going petition are true to the best of her knowledge and belief.
Sworn to and subscribed before me'this 11th day of November,1968.
No t~ary Public,"l
",-:.DARLENE NICHOLAS
Nola:)'Public.Washington,Washington co..
My Coinmission Expires Janua'Y.17,,1~7':
..
If Family Exemption c1ai~ed by Petition,give place of Record:_J{9.P.JL _______
If Family Exemption is claimed at audit,give name,relationship and basis for Claim::N~.~~__.
List any advancement or distribution on account that has been made,and nature and amount of same:
None
Suggested distribution 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:
100%distribution to Esther C.Viehmann
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly.._S.wOr.O doth depose and say
that the facts set forth in the foregoing petition are true
to the best of h~.:r..__.__._knowledge and belief.
.........._...s.w~;u:n _ _to and subscribed before
me this:.)~l~t._.day oL M~y.19JHL.:.-\~" .r .../.,!()~,/\If.d /::::),,/,,·L ../.Sig-nerture~of.Officer:..p...-£V~.L.~"",,",,~4 '~\J ~;.".-:J :.
,:"DARLENE NICHOLAS
Title'of Officer······+-.:::·~·;f.f'~t-i:=;'.~,,·;;:,;,i:;",UiT;'..;'~::,:,.itmii·;;u:......••.••
. -......-'.-'~1y £OfTlmission Expires January 17,1972Offlce_,expires '::.
And your petitioner will ever pray,etc.
.....&:~Q:1WAA4~.
RU3SElL.Ht\R:NO
REGISTbi{OF \'IILLS
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No..5.~1 g.f 196.8 __
Estate of .wal.te.r._..E Yj:.~bmaJ.l_n.,.._
Deceased
Fiduciary_..._Es_tb.er.._C_._..Y.i~.tUlJa_nn._...__..-
PETITION 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:pa rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the i
case..I
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 Will.
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 is subject thereto.
~/._~S;Z~_~_~_~7
Attorney
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LAST WILL AND TEST'J\NE}fi'.
OF'
WALTER E.VIEHHANN
I,WALTER E.VIEHJvlA I'TI'T ,of Wa shington,Wa shi ngt on County,
Pennsylvania,being of sound and disposing mine,memory ana uncer-
standing,do make and declare this to be my Last Will and Testament,
hereby revoking and making void all other Wills by me at any time
heretofore made
1.I direct that all my ju'st debts ano funeral expenses be
paid and discharged as soon as conveniently may be oone after my
decease"
Walter E.Viehmann (SEAL)
Signed,sealed,pUblished and declared by the above named
testator,as and for his Last Will and T~stament,in the presence
of us,who,at his request,and in his presence,ane in the pre-
sence of each other,have hereunto subscribeo our n2mes as wit-
nesses thereto.
Heyer Goldfarb
lVIary Jane Dreyer
Affi~autt (@f tExrtutnr"'(@r A?tmintstratnr
etatr of Jirmmn1U&uta.l 55:
<nounty of m(Ull~ingtolt \
Personally before me,the undersigned authority,a J-:{9..:t.~.r.y.P..\A.Ql,;i...~in;and for said
County and State,appeared ~§.T.B.~.R g.!l Y..I.~HMANN who,being duly
sworn according-to law,deposes and says that he is the executor or administrator of the estate of.
Jy.A.:~/r.~.R.~.~YJ~.m1.A.N:N deceased,.that the foregoing schedules constitute at
complete inventory and appraisement of the real and personal estate of.......W..AttT.J:~R ....~........y.l.C;HMA1iN......,
cleceascc1,except rc:11.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 Executor Administrator.
S,JCirri and subscribed before me this..3r.d ..-. ,f·'"nri1 1 .~Qaay0.,.~,,fr.J;{..",:.9 M.'r.'...
.. .I,::.«d/~/l1.~~,(~.7?t.{;.!..~~4.'J."..
•-.;:''J ADDITIONAL INSTRUCTIONS
L AI;.i.nv·c·j;tory must be fiI~dC~vithin three months after appointment of personal representative.
2.A sllppleihenta!in,'entory must be filed within thirty days of discovery of additional assets.
S.1 Original and 2 Copiesanp.2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
O\'er $10,000,including Cbpy of V/ill;1 Original 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 194,7 P.L.513 Sec.5.2,72 P.S.484.4..2
lhtuPlt10ry ann .!\PllrainrtUtttt of the goods and chattels,rights and credits which
were qflr.,..::.,..WAL.TER.E .Y.IEHMAN1:L Jate of Ci.ty Qi.\Y.a.shi.ng.t.Qn.,..
Washinlfton County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
:1
Book'
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II I·1 I
:;39,400;00
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.!20,778113 ..'-..,;~-I
IOne-third interest in the following shares of stock:
One-third interest -Viehmann's Pharmacy
An undivided one-half interest in and to all that
certain lot of ground situate in the Seventh Ward of the
City of Washington,Washington County,Pennsylvania.
Being Lot No.29 in the Clark Plan of Lots,which plan
is recorded in the Recorders Office of Washington
County,Iennsylvania,in Plan Book 1,page 90.Deed
687,page 470.Having erected thereon a three-story
brick building,a two-story frame house,and a one-
story brick building.
~-:c--"-.-.::--~---:,,",.':::.-=~.::~~;:'-;;;~::~"~.":::::",,~,:,-~,;~=::::.......-=-~--..:.=-:::-=--~-,-=.~.-~-~~;::':'~-::;::-'7 _•.,--
1965 Mercury Sedan,Manufacturer's No.A 16692677 11 1,500100
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.!491,1 25.,_
467,50
J!55 i 83
370150
352100
118,00
'63.00
543 175
';8 '~i~I~~
I!579:16
266 166
813,33 .
693175
98\96
98;33
900 1 00
1,130'00 3/~""'1MA<S-
S I y~~~"
27 Shares Armco Steel
60.Shares Arco
17 Shares Cincinnati Gas and Electric
12 Shares Burroughs
33 Shares General Tire
16 Shares Niagara Mohawk Power
28 Shares Imperial Corporation
25 Shares Sinclair
532 Shares Radio
28 Shares Southern
100 Shares Warner Bros.
100 Shares United
40 Shares~Stanley Warner
50 Shares Peabody
25 Shares Paper Craft
10 Shares Sperry Rand
100 Shares Columbia Gas
60 Shares Pan American Air Lines
I ~{-ff';~;''f,.,;V..J ,.i.,
1,160,;00 .
135.62
393.'25
\
50.00
146.45
Page 2
INVENTORY
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II
III,
IIIIIIIII'I
III!IiIIilIi!!Ii,I
II One-fourth interest in the following shares 6f stock:,III
11128 Shares Bendix Corporation
11!iII 20 Cincinnati Gas and Electric
II '
I 52 Shares Mountain Fuel &Supply
II 4 Shares Northern Natural Gas
II Cash
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,deposeS and sayS that the above account
as stated is true and correct as she.verily believe.S •
Sworn ondsuDscribed be,fore me this 3.rd .
day of :,AJ>.ril.19..6.8.•...
Iii',
;.."'.~~~.
:.•.•••••••T ••••~~•••••
QAR~iNE N'~HO·..AS.'..Notary PubEt~WaSilln.."..•"hington Co.
J4y.Commission Expires Januarl.l].}Jl.~
Washington County,SS:I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court,as evidence by proofs
thereof filed to No 2l::.<J.····S.1..9.,.I..
,Witness my hand and official seal thiS 6.'!!!..
day af ~..............................1'liJ'...
O ~~.
Register of Wills
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IS:3 APR 4.Nof 9:
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au!wJa~ap o~pa~sanbaJ "llnp::>adsaJ S!~JnO)a4.l
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THE FIRST AND FINAL ACCOUNT of Esther C.Viehmann,
Executrix of the Estate of Walter E.Viehmann,deceased,of
Washington,Washington County,Pennsylvania.
The Accountant claims credits out of the assets of
said estate,to-wit:
PAYEE
Register of Wills
Washington County Reports
Observer Publishing Co.
William Neal Funeral Home
Simon White's Sons
J.C.McCleery
Register of Wills Filing
Register of Wills
Esther C.Viehmann
John Solomon,Esquire
DESCRIPTION
Letters and Cerfificates
Advertising
Advertising
Funeral Expense
Grave Marker
Real Estate Appraisal
,·Inveptory
Filing Account
,I
Executrix Commission
Attorney's Commission
AMOUNT
11.50
12.50
12.50
1;750.20
815.00
500.00
3.00
16.00
3,660.00
3,660.00
10,440.70
.•
THE.FIRST AND FINAL ACCOUNT of Esther C.Viehmann,
Executrix of the Estate of Walter E.Viehmann,deceased,of
Washington,Washington County,Pennsylvania.
As Per Inventory $79,023.80
TOTAL ASSETS OF ESTATE $79,023.80
TOTAL AMOUNT OF CREDITS CLAIMED BY ACCOUNTANT 10,440.70
BALANCE DUE $68,583.10
,
THE WASHINGTON REPORTER'
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of 16 May,1929,
P.L.1784,Paragraph 3,Sub-paragraph 25,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:......•.••..
Personally appeared before me,a Notary Public in and for said County
and State,.JQn..n 1..•.....§.•.....NQ.rJh.rQP ,who being duly sworn
according to law,deposes and says that he is the ?.r..~.~.i.9..~.nt .
of the Observer Publishing Company,a Pennsylvania corporation,and its
agent in this behalf;that the said Company is the owner and publisher of
the Washington Reporter,established August 15,1808,a daily newspaper
of general ciruclation,printed and published and having its place of
business at Washington,Washington County,Pennsylvania,where it has
been established and published continuously for more than six months prior
to the publication of the notice hereto attached;that the printed notice or
advertisement hereto attached is a copy of an official advertisement,official
notice,legal notice or legal advertisement,exactly as printed or published
in the Washington Reporter in its regular issue or issues on the following
date or dates;...Jan.uary....26.,.F..e.br.ua.ry-...2 ....and....9..,..1.9.6.7..
I ESTATE NOTICE •
Estate of WALTER E.VIEH.]
MANN,deceased,late of Washing..ton,Washington County,Penna.
Letters Testamentary upon the.above estat!"having been granted to
the undersIgned,.notIce is hereby,gIven to those indeoted thereto to
,make immediate.payment and to.,those having claims.or demands topresentthEmforsettlement..
I ESTHER C.VIEHMANN~375 Shirls AvenueIWashington,PaJOHNSOLOMON,Attorn~y
28025·Thurs·3t
that neither the affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the allega-
~:~~.'hi.am'an'p;z.~7~~)7~on~967
Sworn to and sUbscr~J;fore me thlS~:..~of...y .
.M~li~:::;..~..;;:~¥
WASHI:G1rll.',;'Sy"I',1)\01 rIJU:iTY
I;Y CC:.·.~1lSSiO:1 EXPIRES MAY 6,196n
,Washington County Reports
UJSClQ.XJQ3[HI(HJD'REElI"
Wasbington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON t
STATE OF 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,publis'hed 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 COVNTY
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:
.............J.an.uar.y....26.,1967.:.
..............F.eb-ruar.y.2.,9.,-l967..
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as ~oetie,place and chara~of the publication are true.
""~~/f ~,~t.:..~..~~~ULtC,Id(L~·L (~~~;
Sworn to and su n ed befo~~-~;t~-l____---.Itor
~~~<!'1%_
otary Public
KATHE'1!!iE C.',';",::m,Notar P,biie
Washillgton,Wa',I",inuton C ,Pa.
My Cummis;;ion Expir-es
November 1,1969
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 them
for settlement to the Executors or Admin-
istrators or their Attorneys.
o ••••••0 •••••••••
VIEHMANN.WALTER,E.,Dee'd.
Late of Washington,WashingtonExecutrix:Esther C.Viehmann,375
Shirls Ave.,Washington,Penna.Attorney:John Solomon,421 Wash-
ington Trust Bldg.,Washington,Pa.
lin tqt ~rpqan5'C1tourt of lIa5qington C1tountl1
In the matter of the Audit of Account in
/
Estate of W=a'-"l'-'t""'e"'-"'-r---"E"'-'.L--y..........i'-"e"-'h=m=.o:oa""n'-"n~1
TO THE AUDITING JUDGE:
No.547 __---=o=f'--,19-.IDL,A.A.
Enter .....m~y appearance for__~A~C'-'c"-'o~U....n"-t""-"'a'-"n"-t""-_
:2 2.day of May ,19~
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.
No.547,of ,19~,A.A.
In re Audit of "Account in Estate of
WALTER E.VIEHMANN
AUDIT
JJrarrtpr far Appraraurr
FOR
Accountant
~~~.CJ-r Attorney
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ESTATE OF
............................................D.e.c.~a.s.e.d.~.
......___.Y!~~~~!..~.·...Y~.~h~?-!!.t!:]__.
1Ju tqP ®rpl1an!l'monrt Df lIu!lqtngtnu (ltnunty
6819 /~
First and FinalInthematterofthe .
Esther C.Viehmann,Account of .
Executrix
ADJUDICATION AND DECREE
And now ~.~.~.~!!:.~~.~/~I 19..?.~..,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
th5reof the b~lance for distribution in ,the hands of the Accountant is determined to be
$3.~.B.5.5 •.B and the accoun!t is accordingly confirmed;and it is orde'red,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed·
sec.reg.or an appeal be taken herefrom sec.leg.
Balance per account..................................................................................$.Q.$.,J?$.$.!J.Q
/"~/-i/-----~---/-----or ~nnnuu u-,nUuk(~.·~/(0-
SCHEDULE OF DISTRIBUTION ' .
Additional credit asked at audit 14727.21
Ba lance.......................................................................................................$.~~.~.~.~.~:.~.~
Contribution to maintain assets of estate in kind,
491.25
467.50
155.83
370.50
352.00
118.00
63.00
543.75
8046.50
271.83
579.16
266.66
Deduct Clerk's Costs &Receipts .
Attorney ;r.Qh-.D:.~.Q.~Q.~9.n .
Russell Marino,Clerk O.C.,costs in certifying real
estate to Recorder,
John D.Woodward,Recorder,costs recording certifica-
tion of real estate,and registering same,
Russell Marino,Agent,transfer inheritance tax,$1076.0
Inte~est from 4-10-68 to 12-23-68 45.3
Esther C.Viehmann,widow,reSidue,including 1965
Mercury Sedan valued at $1500;an undivided 1/2 interest
in real estate as hereinbelow described valued at
$39,400.00;an undivided 1/3 interest in the following
issues of stock:
27 shares Armco Steel
60 shares Arco
17 shares Cincinnati Gas &Electric
12 shares Burroughs
33 shares General Tire
16 shares Niagara Mohawk Power
28 shares Imperial Corporation
25 shares Sinclair
532 shares Radio
28 shares Southern
100 shares Warner Bros.
100 shares United
42.50
4.00
1121.37
5565.40
$53,813.39
~:J.119/"Qe~~~~C50 .fb44dfL~,.
$53,809.391/,t.11t '!:.//itJ/J7~;'0);/
$53,801.64 //
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'1.2'.7 C -{lp.-4W ill'{..a.Jti...c
$52,680.27 ~,
$58,245.67
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40 shares Stanley Warner
50 shares Peabody
25 shares Paper Craft
10 shares Sperry Rand
100 shares Columbia Gas
60 shares Pan American Air.Lines
an undivided 1/4 interest in the following
issues of stock:
128 shares Bendix Corp.
20 shares Cincinnati Gas &Electric
52 shares Mountain Fuel &Supply
4 shares Northern Natural Gas
cash
,813.33
693.75
98.96
98.33
900.00
1130.00
1160.00
135.62
393.25
50.00
146.45 58245.67
No balance
REAL ESTATE TO BE CERTIF'IED TO THE RECORDER )F WASHI JGTON
COUNTY BY THE CLERK OF THE ORPHANS'COURT
Walter E.Viehmann,devisor,to Esther C.Viehmann,d visee,all the right,
title and undivided 1/2 interest of the devisor in and to pa cel of imprroved real
estate described as,VIZ:
ALL that certain lot of ground located at the corne of Jefferson
and West Wylie Avenues in the Seventh Ward of the Citycf Washingtot ,Pennsylvania,
being Lot No.29 in the Clark Plan of Lots laid out by Ben M.Clark as shown in
the plot recorded in Plan Book 1,page 90,in the Recorder's Office 0 Washington
County,Pennsylvania,which lot is more particularly bou ded and d~scribed as
follows:
BEGINNING at a point on Jefferson Aver ue commO:1 to lots Nos.
28 and 29;thence by the dividing line of Lots Nos.28 and 29,a dist:mce of 150
feet,more or less,to Meadow Alley;thence along Meade w Alley in a northerly
direction,a distance of 122 feet,more or less,to Wylie fivenue;U:ence along
Wylie Avenue,in a southeasterly direction 164.10 feet,IT ore or less to Jefferson
Avenue;thence along Jefferson Avenue in a Southerly dirEction,a distance of
46 feet,more or less,to the place of beginning.
BEING Lot No.29 in the Clark Plan,afe resaid,w ich was
conveyed to The Peoples National Bank of Washington,PEnnsylvania,by two
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conveyances of R.C.Buchanan et ux.,the first dated Se Dtember 1 ~,1925 and
recorded in the Recorder's Office in and for Washington (ounty in I:eed Book
534,page 185,and the second dated October 16,1925,ard recordec in the
Recorder's Office in and for Washington County,in Deed Book 533,page 563.
The consolidated description of the aboiJ e lot as conveyed by
R.C.Buchanan et ux.,to The Peoples National Bank of Washington,Pennsytrania,
and as hereinabove recited,is in accordance with a surVE y made su)sequent to
the laying out of the original plan of lots and is as follows
BEGINNING at a point on Jefferson Ave ue common to Lots
Nos.28 and 29;thence by the diViding line of Lots Nos.[:18 and 29,a distance of
150 feet more or less,to Meadow Alley;thence along ME adow Alle ,in a
Northerly direction,a distance of 119.5 feet,more or le:s,to Wylj e Avenue;
thence along Wylie Avenue in a southeasterly direction 16~.92 feet,more or
less to Jefferson Avenue;thence along Jefferson Avenue ib.a Southe:r ly direction,
a distance of 43.75 feet,more or less,to theplace of Bee inning.
BEING the same lot of ground which wa.conveyed to Walter E.
Viehmann and Bernard M.Viehmann,by deed of The Peoples Natim al Bank of
Washington,.Pa.,dated March 7,1945 and recorded in tt e Recorde""s Office
of Washington County,Pennsylvania,in Deed Book No.6B7,page 4r o.
The said Walter E.Viehmann died testatl:>on Janua yJ.{O,1967,
and in his Will fired in the Office of the Register of Wills bf Washinc ton County,
Pennsylvania,in Will Book 103,page 171,he devised the within described
property to his widow,Esther C.Viehmann.
CERTIFIED TO RECORDER:JANUARY 21,1969.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COllECTIONS
COUNTY OF ..WA.SHINGT.
WA.I~T~~;:=;;~~~:~:~~~~~..~F }:::uA
;;:
(State full name of·.,decedent)
)
Late of Wa.shin.g.tQn .County ~'JlDlR
IMPORTANT:This return must be completed in detail and filed
\Register of Wills of the County where decedent res ded;turn is
date of death,unless an extension is granted by he Se retary
___th~_Inheritance_an!iEst,ateTax Act of 1991.)
r;J
Form RCC-33
RESIDENT DECEDENT
i\
rI
State of pennsy1va..n...i.a.:.}55:
County of Wasbing.t.Q.n .
.Es.the.r C Vi..e.hmann.,Exe.c..y,t.;r.;i,.~.
of the,estate of the above-named decedent being duly sworn,deposeS and sayS
Decedent'clied .January...10,....
(Month)
(lIay).......,19i'y~3..·,{~~~~eaVing 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 Solomon,..Esq.,421.Was..h.1n.gtoIlT:r:u.,§tl:ll.:gg~.,
..Washington,Penna..153.01 ...
That as such Exe.c.utr..ix deponent is familiar with the affairs of said estate and the property con-
~,Xx.xx.iX.X~
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:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTIONINWHICHDECEDENTRENTEDASAFEDEPOSITBOX
&Trust Co
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
Walter E.Viehmann and
Esther C.Viehmann
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Sc.hedule 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 said
parcels,the estimated market value thereof as of date of death of decedent.
That Sch~;;ule 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''th'e''decedEmt
at the time of death,whether in decedent's immediate possession,standing to deCed~!l~(s...~.~.~'~).J,H.",i~......b~nks
of deposit,savings banks,trust companies,or 0 ther institutions,whether individuaN,,'Y,,',Qr~in trust for
any other person or persons giving also separately the accrued interest thereon,ir~ai?y~~o~to~the~l;st
interest day prior to decedent's death in the caSe of savings banks,and to the d~t~?f~ce~en5)s death
in all other cases;all bonds,postal savings,treasury certificates or notes and ~t~er~evidence of in-~::,....."....,.......JdebtednessoftheUnitedStatestothedecedent;all obligations,whether by statut,l>-""O'!"~agreement.they-:;..r"o -~-';_are designated as tax free,of the United States,or any state,or political sUbdivls}Qfr"th~~eof~or of......,e'.,'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
market value thereof;all bonds and mortg8lres 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 policles 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.
..if
"
',j
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,financial 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 business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at th~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 rega~ding said traQsfers.'In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
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 passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
m~nt vested in decedent,either individual~y.or joiptly,by the Will,deed,or other instrument of another,
with a copy of the instrument 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 of personalty,plus the name,address and relationsh~p,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 Impaid 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.
.loL ~J)~~.
(Executor-Administrator)
..~.7..g S..htr..l§Ay.~.P..u..e.,.
(Street Number)
.......w.~::5,.l:1.~.ng ..~~.!1..1.p.~.P.:P~y.!.Y.C:1;.pJ~..
(City or Town and State)
Subscribed lind sworn to before me this 3.r..d .
........................................;~:::4ay of Ap;r.Jl 19 9..&.•
.......................~dt~~.
DARLENE NICHOLAS
Notary Public.Wnshington,Washington Co.
My Commission Expires January 17.1972
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.
RCC-34 (1-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT,OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE IIAh
.m:AL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule liE".Property held by
thede.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 the decedent's interest only.
The real property located In the Commot'\wealth of Pennsylvania should be
described by lot and block number,~tr;et and street number,together wi th
a general description of the property,with a reference to the 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.
(1 )(2)(3)I
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
An undivided one'half interest in and to
all that certain lot of groudg situate in
the Seventp 5ard of the City of Washington,
Wasfi1i+if€2Sil-e uni'':~i1iiSY1 o!9tia.Being
Lot'.,:'No.29 in the ~lark Plan of Lots,whicJ
plan is recorded in'the Recorder's office
of Washington County,Pennsylvania,in
Plan Book 1,page 90~peed Book<68!-page
470._Having erected thereon a three-story
brick bUilding,a twq-story frame house,
and a one-story brick bUilding.
lS;t (?ffI1',-4~~~100,'"7h
J ..;t:J"f!),t ~
A/{,.'-~.•
$-7)'-"~~~~/fZ;;l~
0/
20,625.00 39,400.00
Insert this total opposite ureal property",Schedule IIA"in the X X X X X
liAs Reported"column on the last page of this return.
",RCC '-35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
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 iimited 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 estat~.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,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,interes t 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKEl'VALUE (Do not write in
this space)
One-third interest -Viehmann's Pharmacy 20,778.13./,f~~k~.
1965 Mercury Sedan,Manufacturer's No.4~~A 16692677 $1,500.00
One.:..third interest in the following
shares of stock:
I
127ArmcoSteel491.25
60 Shares Arco 467.50
1
17 Shares Cincinnati Gas and Electric 155.83
12 Shares Burroughs 370.50
33 Shares General Tire 352.00
16 Shares Niagara Mohawk Power 118.00
28 Shares Imperial Corporation/63.00
25 Shares Sinclair r'543.75
532 Shares Radio /8,046.50
28 Shares Southern ,/271.83
100 Shares Warner Bros.579.16
100 Shares United ,/266.66
40 Shares Stanley Warner 813.33
50 Shares Peabody 693.75
25 Shares Paper Craft 98.96
10 Shares Sperry Rand 98.33
100 Shares Columbia Gas 900.00
60 Shares Pan American Air Lines 1,130.00
Insert this total
the "As Reported"
/
opposite "Personal p:;~e:;Y:~hedule"B"in
column on tl~la,t p~,'.tu,n.
x X
SCHEDULE B
Page 2
One-fourth interest in the following shares of stock:)
128 Shares Bendix Corporation
20 Shares Cincinnati Gas and Electric
52 Shares Mountain Fuel &Supply
4 Shares Northern Natural Gas
Cash
1,160.00
135.62
393.25
50.00
146.45
$39,623.80
RC,C-30
comroN1\'EALTH OF PENNSYLVANIA
Tfu~NSFER INHERITANCE TAX
~~~IDENT DECEDENT
SCHEDULE "c"
TR.ANSFERS
(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)JS[o '
(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~n~__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th 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)No
(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)_
(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 valuable and 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)_...N.>.;o><-_
(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 _
(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)JS[o
(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 decedent under terms
of transfer or by operation of law?(Answer yes or no)_~N~O~__
(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 the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending 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 decedent,if any.Submit copy of any trust deed 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
None
DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
CC,M'li)~lVF\UH 0F l'ENNSYLVANH.
f:\\~~~:'l'~l~rXHFltl Tt\NCE TAX
n.F~InFXT PECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I\STRlTTIO!\S:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi til 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 illlder 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.
DescriPti~;of P~ope;ty,Date ofAcquisition~N~meI Unit rperce-~t~j~---E;tat;-
Address and Relationship of Co-Owners,and Place l Value Share Valuation
of Record of Instrument,where_.Rea~_~state.\-1_________
As set forth in Schedule A and B
DEPART~lENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
I
I
I1./
I
I
II
Ii,
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"colW1ll1 on the last page of this return.
R'CC-37.(12:..63)-
C'Ol\tl\10NWE..\L'FH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
.(
BENEFICIARIES AND ADDRESSES (RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
F.!=:ther C Viehmann Wife Yes Sui Juris 100%
~75 Shirls Avenue"(
Washington,Pennsylvania
~
.
/-'",/
/-
/
V
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
(Executor-Administrator
must complete "As
Reported"column #1.)
t __
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Year .....
P.Il THE
!No.
Will
Administration
WALTERE •..YIEHMANN,
Deceased
Late of .Wash~ngt.Qn.
..
Commonwealth of Pennsylvania
County of Washington ..
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REPORT ANOr APPRAISAL
(.)
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...::,,...~......-...._-,-...."c-:9 (6-6~)
COVMONWEi\LTH OF PFNN~YLV,\NI:\
T~lAN~FF.ll INHFfUT.\.NC~TAX
fu'=':S IDENT TmCEm~NT
VIEHHANN,1{ALTER E.
FILE #9365-231
JE..nuE..ry 10,1967
SUMMARY
ApPRAI SE~1?
rtEPOH'l'OF INHERITAtiCF.TAX APPRAISER
duly appointed Inheritance Tax 4ppraiser 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","8","C"and "E".
01-10-67
05-03-68
I.the unrlersigned
#63 11Ta sbingi,on
FILE #9365-231
Dated:
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 b.y deponent,~xcept 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 deduction.
Dated:
REGISTER OF WILLS
VALUE AS HEPORTED VALUE AS APPRAISED V.:..;,=~L=U=E=<-,A=S"-"R=E='"II..P=-=P~RA=I,-,,S=E=D
$3~,/100.OO__$39,./100•00 $_
J9)62J~g0---39,623.80
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)
CLEA.q VALUE OF ESTATE
79,023 80_
======.~~
79,023 80
==""===.-======:=
Valuation of life estates or
annuities.. • • . • . •*__
ESTATE TAX ASSESSMENTS $_
(:::)As evidenced by Chari table Exemption
Certificates'issued by the Secretary
of Revenue.
COMPUTATION OF TAX
*------d>':'------
$--------
$-------$
$-------
$-------
$--------
TOTAL TAX BALANCE
PAID
*------~------
FOR USE OF REGISTER ONLY
Tax on $•__!')%
T ax on $10'10
Tax on $:~$~~
Tax on $.__1E'i%$_
Exemptions :~(,::)
Total Estate __
TOTAL TAX $___
Less tax previously paid *~~~==~==:~
BALANCE *__
Less 5%of tax if paid within
3 months after death $=====1=
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%from
to
AMOUNT OF ESTATE TAX ASSESSED
Estate tax paid
BALANCE DUE
Add interest at rate of 6%from
to
FOR USE OF REGISTER QNLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the
Register of WillS,for proper reason,same should be noted below,with short
explanation.
Will
Administration (No.
Dl"THE
Year ....r ....
~IATTER OF THE APPRAISEMENT
OF THE
EST.\TE OF
UALTE.R.E.VTIHM..tiNN
Deceased
Late of .
County of
.l!l\.SHINGTo.N ..
.1LSr.;UJGTON....
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
It.
'/
Fonn'RCC-2'·..,~COMMONWEALTH OF PENNSYLVANIA DATE .............................M~:...J.,......1.9.9.$........................-~PARTMENTOF REVENUE RESIDENT INHERITANCE TAX ...,CpUNTY ................Ji.§:.~.l)t.nf.:t..9..D.........................BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO.......................9.3.6.5.:::7.2.3..1.....................................
Whereas....................................J1.e.lt.er:...E.•.....vi~hman.n ................................................late of ............................Ha.shing.ton.............................................
in the County of ...................................Jifashing.t.o.n............................................................Commonwealth of Pennsylvania.having died on
the .........................10...th....................................................day of ...................J..Sl:r.r!J~TY ...................................19...??....seized and possessed of an estate
subject to Inheritance Tax 'under the laws of the Commonwealth of Pennsylvania;
Therefore.I..................................!t!.~.R~.....C.h.:an.ey..............................................................,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.
Unit AppraisementDescrIptionofAssetValuesMadeforInheritance
Tax f'urpoles
$
REALTY:
As Der Schedu~e IIAll %.000 00
PERSONALTY:
As per Schedule IIBIl 37,623 80
TRANSFERS:
NCN"E ~roNE
JT.HElD :.'
'.
NOnE NONE
,
"Total 79,023 80
I
,
..
I
form~V~~hbJ:~~:rh~W~~~l~~:~a~o~~~~~;~:=~~;yt~~
Appraller.....
~'''.......................,..".,...."...,......"..................."............"....................,."........"."..........".....,~:;:.7~l .........................,Penna.
-
WlLsHINcTm!., .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.....1'!.AL~ER..E .•,.vn.:H!".MI\TJ\L.....,
Deceased.
Late of
.....,..,1IFA5.HINGTON.....,, , ,
Date of Death,January 10.,19.67 ..
Appraisemel!t Docket Vol.,.3.~.
Page,2.5.8.-1 No .93.65::~23.L .
\L_'~~()
r -('\J)P'1 l'2?~_J ._1 ~-
f":S-1 i 4,4"r:q'J
f\L\..;,,~I _,\\;,'\,,:...LS
Filed in Register's Office,Hay....3.,.1968 .
Amount of tax due,$--.---.----
DEPARTMENT OF REVENUE
Received,.......~___.__..__..~•..
Examined and Approved,..
Wrote abo.ut Appraisement,
Appeal j,.om Appraisement,..
Entered and charged,..
\.
f
,_/
AND AGENT OF THE CO"lMONWEALTH
•
Form RC ("·10<
OFFiCE OF THE
REGISTER OF WILLS
OF Washington COUNTY
)...
STATEMENT OF ,DEBTS
AND DEDUCTIONS
S ~1
DEDUCTIONS ALLOW~
'H'SUM 0'......•~~f~
0'""'ROY.......'lk1Z=1.f'.
~~I
ESTATE OF WALTER E.VIEHMANN LUEOF Washington,Pennsylvania
Tanuary 10 1967DATEOFFILINGAPPRAISEMENTDATE0"DEATH .,
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCHEIt
111 R 67 Reg-ister of Wills Letters and Certificates 11 50
1 /?t1 R7 W<llC!h;ng-T.on ~~Advertising-12 50
1/25 67 Observer Publishing Co.Advertising 12 50
?/?~R7 W;ll;~m Np~l ",11 Home 'Funeral EXDense 1 7fiO 120
I;/1 a'7 Rimon WhiT.P'!":Ron!=;,,r.."f"~UP 1.6,.1 Rl !'\100
I
11/20 67 J.C.McCleerv Real Estate Appraisal !'\oo :00
A./~nR 'RpO";~T.er of Wills Filine:Inventorv 3 00
4./~68 Reffister of Wills Filing Account 16 00
"F.!":T.hp"f"r.Viehmann Executrix Commission ·3 660 00
.fohn Rol omon.Esauire Attorney's Commission ')a,a.()I()()
]
Administration costs at audit 54 25
I
..w (as date of death)Liabilities of Viehmann's Pharrna I
I
Notes payable $23~5.47
Accounts pa.vable 26852.L.8
Taxes payable 5346.19
Total 1;:loh;lit.ieR ~c;c;76h.lh.
Decedents share of 1/3 1811)2...76 ~,..•.Ij"(..>""f j."......---.._.
Assets of Veibman's Pharmacy (as )f date of death)
InventorV'$29!L50.00
Eouinment.,RI.o~ol
J
Cash 2~969.96
Total assets $73916.90
Dededents share of ll~?Jth':lR .01..
Value of decedents 1/3 interest lin Viehman'R ---~n~n.0"
Value of Viehman's Pha.rmacv Der i -~.,~
Deductions allowable to arrive,t net value lL727 2l.,,,'"~.."_,.2;.__~..:L·.__
COMMONWEALTH OF PENNSYLVANIA c?2..N ],.,1,'"
COUNTY OF Washington
I.John Solomon,Attorney for Esther C.Yiehmann
DARLENE NICHOLAS
Notary Public,Washington,Washington Co.
My Commission Expires January 17,1972
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