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Home My WebLink AboutOC1968-0588 - ESTATE OF STOUTLAST WILL AND TESTAH12N! I,A~LENSTOUT,also known as A.A.STOUT:,single,of West Finley Township,Washington County,Pennsylvania,'do make this my Last'Will and Testament,hereby revoking in full all , wills heretofore made by me. FIRST:I direct my Executor,hereinafter named,to pay my debts and 'funeral expenses.I further direct that my burial be in the Fairmount Cemetery,East Finley Township,Washington County,Pennsylvania•... SECOND:I give and bequeath ~nto my grand nephew,James Allen Stout,the sum of One Hundred Dollars ($100.00). THIRD:All the rest,residue and remainder of my propert , real,personal,andrnixed,of whatsoever nature or kind,and where soever situate,of'which I shall die seized and possessecl,or of which I shall be entitled to dispose at my decease,I give,devise and bequeath in equal shares to my two nephews,T.Norman Stout and William B.Stouto LASTLY,I nominate,constitute,and appoint my nephew, William B.Stout,to be Executor of this my Last Will and Testa- mente IN WITNESS WHEREOF,I,the said ALLEN STOUT,also known as A.A.STOUT,have to this my Last Will and Testament,set my and and seal this ?h day ork//i'/R(/,One Thousand ine Hundred and Si:xtY;~u'+-1 (1960-. also known_as . --.(7':7---b-.{......:/L -......12_/-'--'/-.:../,_·__'~_/f_,.(__.~_-_(-c,,-l_·.~._-_'_ (SEAL) Signed,sealed,published,and declared by ALLEN STOUT, .' also known as A. A.STOUT,'the testator above named,as and for his Last Will and Testament,in our presence,who,in his presence, at his request,and in the.presence_ofeach other,have hereunto sllbscribed our names as attesting witnesseso "JJI '/./201..// -,/1 ..c:e>.~/?../J /Y-6-tJ7?1 /[61 I --::1 _f&,,?4/.c,yg~/~.c~//o/y///eJ»_ 7 / /.:3/'/ ./m/1 J-----:??,Lj.,6--1 it;?-.fl /OJ''111 -~/j I ".71J ' ----(~.~7.'7 ---7/1••,'..4/~h/>:<t~.,!z'1<;/--t:£t!:::.·CC/L.4.:£.,7 +'L.t67.•:~•7 -.> • .- I, ! IlJ i1i ilI tl ::) .' IN THE COuRT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. CIVIL ACTION -LAWNO.63-68-588 .......~..".,' ...J'IN RE:ESTATE OF ALLEN STOUT~a;lso ~nown as A.,A.STOUT, Deceased. PAY TRANSGRJPT .. -,;--,,-J..--,,":;0 (..nJ>rYj ~'1 ...-~.. (t)C)c::r:--:.()::::.. -(f)'~-'-''-"..'," "':::~r~'...._.~!. .,,-c::>..C:"~:..~:~-"(J "'"C).....~,A.......-~ ~:.~=~; '-'.J.=:-::-0 ,--~->en <~"-) I"'J (,,0 PATRONO,CEISLER,EDWARDS &PETTIT Law Offices A Professional Corporation 80 East Chestnut Street Washington,Pennsylvania 15301 " ...,I -------~----- IN THE COURT OF CmJ1,MON l?LE]I~S Of WAS'HINGTONCOUNTY,PENNSYLVAN:EA ORPRANS~'COURT DIVISION IN RE;ESTATE OF ALLEN STOUT,also known as A.A,.STOUT, Deceased •<.I NO.63-68-588 ,"FAY TRANSCRIPT I,the under:;:;igned,legatee named in th.e viil1 of A.llen Stout,also kno~m as A.A.S'tout,do h.ereby acknowledge to have received ONE HUNDRED C$lOO.OO}DOLLARS from William B.Stout Executor of the E:;:;tate of Allen Stout,also known as A.A.Stout, in full and complete satisfaction of th.e One Kundred ($100.00 >. Dollar beques't to me contained in paragraph "SECOND"of the Last Will and Testament of Allen Stout,also known as A.,A.Stout. Ma:r clj>,7 ,'19:7 5. ,(C "f I rI''"f / ~~~~..:-~~:---''''''-......._--.~...'.''~.-:'.~·~··,,···.·hktA .,'.,.r --.'.James Allen Std1:il: form.No.RCC·62 (6·70)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER?SECTION 701 OF ACT OF JUNE 16,1961, EFlI'ECTIVE .JANUARY 1,1962.(FILE IN OUPUCATE WITM COPY OF WIn A.TTACHED)-d'J r.''{,J _!rI -S-o OFFICE OF'THE REGISTER OF WILLS 7D---.5 7-/16-'~ County of .:Washington . ,.,..,..... ..........,W.~:Y:r..;I.~..I}~,.~+9P:'J,'of ~f{.P':t:'~.~$..IiighW9-y'.W~.Eit,..:e~Atl.e.y.Vi.lle.,.. I'(Name)(Addreae)Pennsylvania,15314 being duly S,WQrn according to law,deposes and says that he is the .exes.::.ut.o.r ._._ (Exec.,Adm.,Lega=,Etc.)Allen Stout,also , of the estate oL .knOJ.lZIl__.as__A_.__A.S.tout+_whose last residence was._.:R_..D_t #:l,C.lav.s:v:)_~lle_,..--------- (No,){1;treet W_~~t __f-J_~1_~y ~~~§_h~p.!deceased,and that the whole of the estate of said decedent,who died ._J.an.uar.\l-l3-,---1.9 68(City,Borough or Township)""1rnie) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANCES 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, ~eal Estate:,ALL those cE;!rtain tl;1ree ad'oining tracts of more particularly bounded and described as follows: Estimated Value Tract First:Beginning at corner on line of land now or for- merl of W.J.Sutherland,thence South 74 1 2 0 East 71 rods to an apple tree;thence,South 60 0 35'East 21.24 rods to a stake; thence South 42 0 East 27.70 rods to a hazel bush;thence South 190 40'East 36.48 rods to a stake;thence,by land now,or for- merly of Martin Danley heirs,South 46 0 5'west 40.1 rods to a s one;ence,y Tract Secon ,Nort West ro s to a hickory stump;thence,North 33 1/4 0 East 9.30 rods to a s a e;t ence,Nort West 9.70 ro s to a stake;thence, North 25 3/4 0 East 19.74 rods to place of beginning;Containing acres more'or esse deed of B.C.Stout Wolfe. Bein the firs Stout by deed dated August 13,1913,and of record in the office of the R r D Deed Book 423,at Page 237. Tract Second:Beginning at a stake on the line of land now p~~~or formerly of Martin Danley heirs,thence,by the same,S6u~h·43 1/2 0 West 113.60 rods to a White Oak;thence,by o a walnut;thence,by the same,North 42 0 West 26.2 rods;thenc , o of R.R.Clark,North 28 1/40 East 40.56 rods;thence,by the same North 40 1 2 0 West 17 rods'thence b the same North 20 East 8 rods;thence,North 33 1/4 0 East 20.71 rods to hickory sturn ;thence b Tract First described above South 52 0 East 122.62 rods to the place of beginning;Containing 55 acres 1 rod more or less. Being the second tract of land conveyed by B.C.Stout to A.A.Stout b deed dated Au ust 13 1913 and of rec office of the Recorder of Deeds of Washington County,Pennsyl- vania in Deed Book 423 at Pa 2 Tract Third:Be in in a a formerly of W.R.Sutherland,North 33 1/4 0 East 34.56 perches to a stake'thence '0 West 8 perches;thence,by the same,South 40 1/20 East 17 erches'0 thence,by land now or formerly of Sprowls Heirs,North 21 1/4 0 West 29.64 !erc 0 (4)Acres and one hundred twenty-Seven (127)perches... to Allen Stout by deed dated January 11,1943,and of record in the office of the Recorder of Deeds of Washin ton Count Pennsylvania,in Deed Book 661,at Page 622. NOTE:You may expedite the processing of this return by filing with it,and as a part of th~fetern, 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 8igned 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.x Estimated Value" Personal Property:_ ,...' Checking account,#344-0167,in Mellon National Bank and Trust Company,Claysville,Pennsylvania office Savings acconnt,*163-38-4952-01,; n Me]Ion Nat;anal Bank and Trust Company,Claysville,Pennsylvania office Total $36.82....00 V 'V~3,000.00 (~"036.82~~O I Jointly Held Property:None --1--' Transfers within TWO YEARS Prior to Death I ____________________...N.."o"-'n"-"'-'e'----:-_ i I------~- --------------------J-- That at the time of death there was no safe deposit box registered ih 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 l RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF I HOLDERS TO DECEDENT N 0 ._--- n ...e.. BENEFICIARIES RELATIONSHIP SURVIVED AGE OF LIFE BENEFICIARIES AND ADDRESSES (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,contingentor otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT James Allen Stout .,.....,..,~'h,..,•.•~J9-Q·.-!"QQ;:,'------,..Vt=>C!--- ~ 'T'Normrln Sf-onf-"'T..1..Vt=>C!---1 /').,.....F yooC'';ri"o ~iD.#1(11p Pt=>nn;:,1 t;1?1 William B.Stont-.u..1..Vt=>C!---1 /?I"\f'YOOC'';ri"o Express ~ilhwap West 1t;114Bentleyvlle,lpnnrl --- I R,ESIDENT DECEDENT DEBTS AND 'DEDUCTIONS CLAIMED J t.~ DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN :ttEGISTER ONLY Funeral expenses paid $$ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses • Counsel fees •I Fiduciary commission • OTHER DEBTS AND CLAIMS (.)See Note below ."- I I I ~I I I I Total ~-':'-=-=-=-==---=---=---=-------:-------------------~~---------------------NOTE:'List first,five iten;ts in the spaces so provided,observe notations thereon,and instructions Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission 01'debt is greater or less than the estimated amount claimed and allowed. ~~.I?-~~~y.y;iJ.~~.~..~~~.I?-~.y;l;y~~.~~..~?~;I.;4 (City or Town and State) Exp:r::e.ssoo Highway..West 00 . (Street Number) ~~/d'./4~.....~•.;'f.(Executor-ministrator),S . d d b f h·:L (,~ubscnbe an sworn to e ore me t IS ..............•......• HHZHHH:d'YOfx1~;/~ .......~..""ii.E.,o'i«;.;i.;;·.~~,~... 80 E·Chp~f"ut Sf. ~,l~'o<"iallte!l Weeh,ee,Po, .My,Co mmissioo Expiles J.llnuar v t1 ~97~'....Havmg been duly sworn accordmg to law,I do'er by ce1"tI'fy tfiat'the above appraisement IS made ITI conformity wIth law on this ................ooJM day of ,19.?~ ..~U~. Appraiser 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 01'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. I,the undersigned duly elected Register of W~~~~~~d~:r~~~~R,:~:~County,p,nn,y'v.n'.,do re,p"tfully report that I have allowed debts and deductions in the amount~dby depo en ,except as 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 0 esser amount represents the sum allowed as a deduction. Dated:. Register of Wills Form No.RCC-62 (6·70) ./ WillAdministration INo.. "Year . IN THE :!•(...1 MATTER OF THE APPRAISEMENT .- OF THE n I~ ; . j r' ESTATE OF .).. ALLEN STOUT,also ..known.as .A.•..8 .•..STQUT.,. Deceased Late of ..WE'?s.t;..f.i,I).J-.~Y.AC?WAf:?b;i.p,... County of .Washington...,..,..,..,... Commonwealth of Pennsylvania ........,-c:::,r-r-;rC!r-., ...'V '/ ("'"'--1 ,_. -'0 ...:::z: t.'U c'-.J '" ;~ (_)~-'1 ~_.....;:: o~;;:>~r::~_., ):,--<: ;-'"Co 0 REPORT AND APPRAISAL ::::::0 -..:;r-; 1>.fTJ ;:v ~ (n0C::J:_..')=-(n 0--;,.it::._, ,."...-;{;I. :..'r- '., PATRONO.CEISLER.EDWARDS &PETTIT LAW OFFICES A PROFESSIONAL CORPORATION=80 EAST CHESTNUT STREET WASHINGTON.PENNSYLVANIA 15301 RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY ) Estate of STOUT (Last Name) ALLEN (First Name) DATE OF DEATH 1-13-68 (Initial) REPORT OF INHERITANCE TAX APPRAISER FILE NO.63-68-588 I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ~'lashington 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 item in the last column to the ri 'n Schedules "A","B", "C",and "E". Dated:Ja.nuary 3,1975 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully 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:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or VALUE AS REPORTED $------+--- 7,802 none 82 COMPUTATION OF TAX $---------4-- $---------4-- $---------4-- ,$-------~-$.£..d.72_"'---l->,.L..i.of.,:... FOR USE OF REGISTER ONLY Tax on '$--+__2% Tax on $--+__,6% Tax on $----------+--5% Tax on $-------..,'7"""----+--10% Tax on $..y ::?/,5-80 @J b~ptioos * Total Estate --\-__ TOTAL TAX $ (*)As evidenced by Charitable Exemption Certificates issued 7 J,;;.3 7 by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from to ----t=$---AMOUNT OF ESTATE TAX ASSESSED $. Estate tax paid $I BALANCE DUE $---_----Jl--- Add interest at rate of 6%from, to $------<t=TOTAL TAX BALANCE $--------I. PAID $...J FOR USE OF REGISTER ONLY 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. J-/ldo)S-· Will !...No.AdmInistration IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..Allen.Stout .. Deceased Late of .....~-r.FinleyTwp•.. County of .vlasl1iI1gi:pJ:l . Commonwealth of Pennsylvania REPORT AND APPRAISAL ,~• RCC-2 (2-64)....Januarv 3I'COMMONWEALTH OF PENNSYLVANIA DATE 1975."DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY WashingtonBUREAU.OF COUN,TY C0l.:LECTIONS HARRISBURG,PENNA,17127 APPRAISEMENT FILE NO.63-68-588 ~ Whereas,i),llen Stout late of VI •Finley T\tJP. in the County of ~'lashington Commonwealth of Pennsylvania,having died on the l3th day of January 19 68,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,Dominic R.De rvlaria ,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 Appraisement Descrlpllon of Asset Values Made for Inheritance Tax PurpoleS $ Realty: See copy attached to appraisement 4,766 00 Personal: See copy attached to app:-aisement 3,036 82 total 7,802 82 .--, 'r,.. ,> :".,>,' ...../','. \,, ,'-'",",-,..., -'-,',I",i.. I ",..:~~ ,.,.',.~,..,' ,",, ;", "" ,Having been duly sworn acCOr~ing to law,I do hereby certi~hat the above appraisement is made i~on- formity with law on this >.Ikd day of ./\A.I A.A ..II")19~'1,~~('\((J K J 0./lJ\....-1 nA '-9 "Appraller ZU ~%berb and Street)Penna.(Pon 0ftI1lt) , . lrlashingto n Coullty 19~ RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Allen Stout Deceased. Lale of vI.Finley Twp. Dale of Death,1-13-88 Appraisement Docket Vol.,__.:::3..!.7 _ Page,110-2 No.63-68-588 Filed in Register's OJJice,Jan.1 Amount of tas dfCe,$_ DEPARTMENT OF REVENUE Received, Examined and ApprO'Ued,_ Wrole abOol,t Appraisement, AppeDl /"om Appraisement,_ Entered and charged,_ ... If" f I Form RC C·lO DEDUCTIONS ALLOWED IN ) OFFICE OF THE.REGISTER OF WILLS 01"COUNTY STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF $. DATE APPROVED '"0 0 ••• AND AGENT OF THE COMMONWEALTH Register of Wills,Age~t ESTATE OF Allen A.Stout,also known WAest Finley Townshl·pas11•A.Sto 0 n t LATE OF _~;;:...=.-=--=-=..:.::.:::.::::.._z.....~~~~:..1_::.-_ DATE OF FILING APPRAISEMENT J anua ry 3.1975 OATS OF DEATH _;;.J.=a;.::n;;.;;u;;.;a=..::.r.J.y.......:1;;.;3:::..z...--=1:.:9~6;;..:;:;8 _ DATE NO.OF NAMS:OF PAYEE REMARKSVOUCH""AMOUNT 1968 Jan.27 West Penn Power Co.Electric bill 14 00 Feb.16 Mellon Bank Bank Service Charge 81 Mar.18 Mellon Bank Bank Service Charge 75 Anr.16 Register of Wills ~~~bate ~f Will and Grant 0 1 7 100aof-a...!':'''Qr~m.,nr~-rv A 1 .,Mellon Bank Bank Service Charge 25 'J: ')I.W;:}!':hin2'ton County Renorts Advertising grant of Letter 12 50 uk'....., Apr.25 Observer Pub1ish'ing Co.Advertising grant of Letter 12 50 Apr.27 Thomas Funeral Home Funeral Service 1272 50 July 29 William B.Stout Reimbursement for payment 0 10c..Q "n"n...."R.,,,,lrv r",v ~h .~? ·An 0-i Rubv Miller.Tax Collector 1968 Township Realty tax 8 58 Sent 19 Ruby Miller,Tax Collector 1968 School Realty tax 77 09 1974 Attorney'sAug.16 Frank C.Carroll,Esquire fees 100 00 Dec.2 Register of Wills Filing Inheritance Tax Retu n 3 00 "75 ,Inheritance Tax on Savings I03~~3All'"Tl .all M~-r;nn Aaent Ann n"..,.,..i n r h.,n ~m.,e:0 f A11e 1 .("o",,~...." Stout and W.K.Stout(Debt) ftlM..~Affidavits on Inheritance A_~.1 -ina c:n...-i "a Nnr~-rv Pl1hl fit"'T~v Return ~nrl ~tatement Ilf ??l:\ ~Debts and Deductions /tII/r.I...~Patrono,Ceis1er,Edwards &Plettit Attorneys'fees 393 14 -:2..'187 i>2- TOTAL ....298.:7 ~2 SWORN AND SUB~~F:R /7-~-J.","*~~:::::::!::::::::::~1---''''--,_ COMMONWEALTH OF PENNSYLVANIA l COUNTY OF Washington S8: I.--'W;.:...::;;i.;;;.l.;;;.l~i;;..;a;,;;.m~-B...:•..:...--S-t-o-u-t-,- xe cut0 r ...HEREBY CERTIFY.THAT.TO THE BE8T OF MY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST A~D I.RUE STATAMfNT OF DIl;ItTS,FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE oFA11en A.~tout,a/K a A.A.~tout--------7'~".-------__'OECEA.ED.AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES. :~GEECLh'NESORICE,Notary Public•estnut St. Washington Wash CO p M C "a.y ommissi E I on xplres Jllnuory 11,Wi!) ., :;2: -C) i- I--. >(f)C; "'0 :::C RECF,lYED FIVE HUNDRED SEVENTY.ONE and 63/100.........-_...__........__............__...__...__....dollars Wl11ialll B.Stout -tier.'representing Pennsylvania Inheritance or From:ATTY•PATRONO.CEISLER t EDWARDS &PETTIT Estate Tax due from the following estate: Add 80 EAST CHBSTMJT STREETress ---j 2%Tax on $$---------1;1 WASHI}.tGTON,PENNSYLVANIA 15301 6%Tax on $$---------0 Date of Death 1-13-68 15%Tax on $On Aeeoun<e 422.22$--------. $--------1rJ Date of Payment __Ma_"_l'_C_h_'_6--=-,_1__9_7_5 --1 Name of Decedent _A_L_L_EN_'_Y_S_T_O_UT~'-,------___l %Tax on $~$---------m Estate Tax,Act of May 7,1927 County '_'A_S_HI_'_N_1G_'r_O_,N ---l Remarks: ~fJR/ )I}-' TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of..!..-%from 4-13-69Dateto _ 4'22.22$--------u $--------... $14_9_,_4_1_," SEA L NOTE:Thi;Triplicate Receipt to be retained.f~r audit ~"\110...2 TOTAL AMOUNT PAID $===5=7=1=8='::::3.=.=:I!q_.G<lm~Pa'I;II ~~..._'Received by I'~_-~A .NOTE:In accepting the transfer Inheritance tax on future estates,prior to the death of the life .'ii(~,,ignatyr.ejr _.J'f/;.~·t.. tenant or tenant for years,as evidenced by this receipt,It is understood that the Commonwealth shall j ,,:-//.....~--//.J not be precluded or prevented from hereafter assessing additional Inheritance tax at the death of the I "L.1l/V.,,1 ~.,(·-V life tenant or tenantlfor years whenever It appears that such additional tax may be legally due and (Tit )'-I,_ collectible for any reason whatsoever.'/,