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HomeMy WebLinkAboutOC1968-0624 - ESTATE OF KERIN,---I I"~, RCC-39,)8). COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY ",' Estate of KERIN (Last Name) ANNA (First Name) DATE OF DEATH 1-16-60 (Initial) FILE NO.63-68-624 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of lvashington 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 itern in the last column to the right in Schedules"A","B", "C",and "E". Dated:December 16,1971 REPORT OF THE REGISTER OF WILLS "~LIFE ESTATE Da ted:_-=D~e:.:::c:..:e:.::m"""b:..:e:.:r---::!!1:..::6~,---::!!1:..::9:...!7~1,-- I,the undersigned duly elected Register of Wills in and for Washington 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"IC gre er or lesser amount represents the sum allowed as a deduction. $In nnn nn 10.000 00 1 795 00 8,205 00 $10 UUU uu 10.000 00 1.795 00 8,205 00 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $-------+-- 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 -t: FOR USE OF REGISTER ONLY Tax on $~--2% Tax on $~--6% Tax on $--------~--5%Tax on $~--10% Tax on $15% ~e~tioos * Total Estate --l-__ TOTAL TAX COMPUTATION OF TAX $----'------+--- $,---~----+--­ $--------+--- $-------+-- $--------+-- $---------'--- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death ::::::::::~t==== BALANCE OF INHERITANCE TAX DUE $L Add interest at rate of 6%fro~_____to $------ AMOUNT OF ESTATE TAX ASSESSED $--~-----1L- Estate tax paid $---JL- BALANCE DUE $------~ Add interest at rate of 6%from -------Ito-----$------t=TOTAL TAX BALANCE $------, PAID $_ 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. Will !...No.Admlmstration IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ANNA KERIN Deceased Late of . County of CANONSBURG WASHINGTON ;-::. Commonwealth of Pennsylvania REPORT AND APPRAISAL , "'-,..' • ---~'''''''''';''''--_'::_-'-'--'''._"--'''''''''''~._--'''--'-.....,-.- LAS'll ViI L1 AND TEST;J,IENT April 22nd.1968 Probate Only , _i~ ", ""tt . ~'.,'. ilt·"~(~ H!i \i :1~!4~i ~iIi I,MRt>.AN1'JA KERIN,of Chartiers 1'ovlnship,VJashington "~County,-Pennsylvania,being of sound mind,memory and under- ';1 standing,do hereby malee,publish and declare thi-s to be my {~ illast vrill and testament,hereby revoking all wills and codicils ii :[by m9 at any time heretofore made. ~1 I1EM 1 I direct that all my just debts and funeral ,;;;expenses be paid by my executor hereinafter ng,med,as seon as to' H :1 the same may be found convenient. i. I give,devise and bequeath to my belovedI'l'EM 2."~i !lhusband,John Kerin,m:t real estate situate in Chartiers 1'ownship,.H ;!Washington County,Pennsylvania,for and during the term of his ;!:. ;\natural life,my said husband to be entitled to all rents,profits ·i '!or incone arising from said real est~te during his lifetime. ITEM 2 I hereby order and direct after the death of /in'.l salp.husband,John Kerin,that my said real estate's1 tuu te in ;Chartiers Township,~ash1ngton COill1ty,Pennsylvania,in which my husband is to have a lifeestat6 is to become vested absolutely ,in fee sir:lple in my son,,iilbert Kerin,under the ter~s and conditions hereinafter mentioned. IT/EM L I give J devise and be.:::.uea th to my children, ,. Frank Kerin,I.like Kerin,Joseph Kerin,Valentine Kerin,:Jary Kerin Kaylor,Anna Kerin Disel,Ali~e Kerin ~cKelhenay,and Virginia Kerin,the S'J..r:l or awoun t of Tiro Hundred Dollars J ($200.00) each,·whichsu.r:l or amount of Two Hundred Dollars,C:;;;20Cl.00)each Ji~aVP1>l'Il/;lk';~~E;'L) ,-'-'.--..----------e;t i >•~ I \II~ I, i; i j i ;1 11 tion and desirethat when my son \'iilbert Kerin pays the amount t' 11 of Two Hundred Dollars;($200.00)each to my children as herein-i~ i! ! I menti6ned that he is,to become the absolute owner of said I'I'EM 5 I give,devise and bequeath all the rest, ;1 before, f,)ii 'j! :1 real e sta te.~ir Ii .ji;I',[ "::residuean:l remainder of my estate whether,it be real,personal .' ij or mixed of vlha tsoever nature or whel"e soever s1tuate,to my ::husband,John Kerin,for his ovm proper use and behoof to dispose ;~i> :!of as he may see fit. I~j 6 I hereby nominate,constitute and appoint my son,'Wilbert Kerin,to be executor of my said estate,and of this, my last Will and Testament. IN WITNESS 'IiIIEREOF,I,Mrs.Anna Kerin,the'l'estatrix above named,have hereunto subscribed my name and affixed my seal, the 19th day of J'..l.ly,.in the year of Our L0rd one thous8.nd nine i ..j hUTIcred and thir ty-nine. SIGNED,SE.ALSD,PUBLISh.2,D AIm DECLA?~ED by'the above named £.irs.Anna Kerin as and for her las t i'iill and Tes tunent,in the presence of us,who have hereunto SUbscl"ibed our n£4"7leS ut her request as vritnesses thereto in the presence of the said 'l'estatrix and of each other. -2- ...."".....,.'.-.:....:.F·~:·-..'~j""·i'~ ':,) IN THE ORPHAN'S COURT OF WASHINGTON COUNTY/PENNSYLVANIA ESTATE'OF: ,",, John Kerin,Deceased Anna Kerin,Deceased 63-71-1012No.'._.-',-_of 19_A.A.--- 63-68-624-". DISTRIBUTION RECEIPT The undersigned,hereby a'cknowledges to have this day received of Wilbert Kerin,Executor of the Estate o£John Kerin, ----'----------------------- h f Two Hundred and no/100---.:.---.,.-----------------------:.""t e sum 0 ..--__..LJOllARS, in full payment and satisfaction of the amount awarded to me by the said Orphan's Court in its Decree and Schedule of Distribution filed to the above number and'in consideration thereof,the undersigned hereby releases and discharges the said fiduciary from any further liability on account of tho'same, WITNESS my hand and seal this ~day of,;;;Zf~~,19-ZL (SEAL) ,."~.,,.,..."...........o;:'_~;:.J ..;;,..,.•...'.......",,,";'."..'.............,..;;;.•..,,",••~.,'..;..;.~\:'.~~.-...,~:,-...·0 LE /J Int ";;,1")...,I'""~I r{...."".,f, '}("1 ._ j .•;;'-!\.,.j ....J '" " IN THI:ORPHAN'S CbURT OF WASHINGTON COUNTY,PENNSYLVANIA ESTATE Of: John Kerin,Deceased---------------63-71-1812No.._..._._'of 19_A.A._ DISTRIBUTiON RECEIPT The undersigned,hereby o'cknowledges to hovothisdoy received of Wilbert Kerin,Executor of the Estate of John Kerin-_._-------._.__._--_.----------.-------._-------------------- -". 63-68-624____,"_n_n_a_Kerin,Deceased Two Hundred and no/100--------------------the sum of . . .'__.____"-'--DOLlARS, 192/ (SEAL) ,IN THE ORPHAN'S CbURT OF WASHINGTON COUNTY,PENNSYLVANIA I1,I ESTATE OF: John Kerin,Deceased No.93-71 -tO~1~2,,--_of 19_A.A.----- Anna Kerin,Deceased 63-68-624-.... DISTRIBUTION RECEIPT " The undersigned,hercby o'cknowledges to hovo this day received of ;. .Two Hundred and no/100~----------------~----------­ the sum of _..-...-=------------..DOLlARS,;~full poymenl o,d 'o'i'fodb'.of Ihe omouol oWo<ded to .rne by :the ,aid a,pha,',Court in its OW"o,d Schedule of Di~tribulion filed to the aoove number and in considerOlionthercof,.tho undersigned hereby rdeo$cs .and di5char~es the said fidUCiO.ry fron):L.fu.rthor.•liObili'Y ~=O~.?I,:f??m. WITNESS my hand and seal this ),~.day of ~----------'19lL Wilbert Kerin,Executor of the Estate of John Kerin------_.-.---_.,------~---------- Atlest: )U (SEAL) !-.""..-"( .;.: ,,' ..' .':-.~.tt ;,". ,~ ".~" IN THI;ORPP,AN'S COURT/?f.WA.;iHINGTON COUNTY,PENNSYLVANIA-,;--~""~. '.:-.• -~-,"---·k.·~ .John Kerin,Deceased Anna Kerin,Deceased No..6 ~.:.71 -101.1._of 19_A.A._ 63-'68-624 -'0. DISTRIBUTION RECEIPT (SEAL), '1~]L DOllARS~ its Decree and ' hereby releases ....", X "-'". The undersigned,hereby acknowledges to havo this day received of Allesh _.__~~~Eer.!.KeE~!22.Ex~cut_~~f th~?t~.!_e_o_·_f_J_o_h_n_K_e_r_i,....n_'__::'_'_'---.. ~ Ihe sum of .._ ..I¥.Q_..t!!J.B.Qrr4._~~t.lL_n..QL}00 - - - -:.:.:..:~:-- --.~:- ------- --.~- in full payment and sati5faclion of the amount awarded 10 me by the said Orphan'iCourt in Schedule of Distribution f~lcd 10 Iho above number and in Cou5iderationlhcrcof,the undersigned .and d;',ho,~e.tho ,o;d I;d,do,,/I'om an~l,rthe<I;abmty 01;0~nl ~ WITNESS my hand and seal Ihis'-day of _ .vv(_ ,1 ··i1,~ ,l,II '-"'""..._..._.......'-~.jJ'.~) IN THE ORPHAN'S COURT Of WASHINGTON COUNTY,PENNSYLVANIA ESTATE OF: ,I ," John Kerin,Deceased--_.__._----_._-~---- Anna Kerin,Deceased -6 3 -71 - 1 0]2No..._...of 19_A.A._ d3-68-6~_0 DISTRIBUTION RECEIPT The undersigned,hereby acknowledges to have this day received of Wilbert Kerin,Executor of the Estate of John Kerin--..--~------------."--'-,---- the sum of ---T-w-B--l-ltm-d-:r-e4---fHl.d-.nG--/-l 00 r -'..--...,.-,,-,=-.:':_~-:-=-=-=--..:.;._-- - - - --- - -DOLlARS, in full payment and satisfaction of the amount awardE!d to me by tho said Orphan's Court in its Decree and Schedule of Distribution filed to ,the above number and in consideration thereof,the undersigned hereby releases and discharges the said fiduciary from any further liability on account of the same ,.WITNESS my hand and seal this c".-6J..day of 'Md=z/'192£ Atlest: (SEAL)' ¥iiifiQ§#UPA,S¥:•4:$& .ESTATE OF: IN THE ORPHAN'S COURT OF WASHINGTON COUNTY,PENNSYLVANIA· John Kerin,Deceased---. Anna Kerin,Deceased No.6 3 -!.i.~0 12·of 19_A.A..--:-_ 63~8:----624_. "0 DISTRIBUTiON RECEIPT .- ---------_...-.-_._._-.._._---. The undersigned,hereby a'cknowledgesto have this day received of Wilbert Kerin,Executor of the Estate'6f John Kerin_._----..._------------------- Two Hundred.andthesumof_...._... ._no / 1d0-":'--- -- - - -.:--'- ---- ---- -- - - - -.:-DOLlAR··S-_.--••--_.---..I in full payment and satisfaction of the amount awarded to me by the s.oid Orphan's Court in its Decree and Schedule of Distribution filed to the above n~mber and"in consideration thereof,the undersigned hereby Teleases and discharges the said fiduciary from any further Iiobility on account of the somo WITNESS my hand and seal this day of·'..1"-- .rl.'1 .191..; Attesh _;~~~";~.(J~J/~)~.··x·~~ I I ...-~,~. (/ \. (SEAl) th f 'rHO Hundred and ----,.no/lOO----------------"'--:-,.-----~r-.LLARSesum0__• .-"-'~'-,"-_-,-___u'"', _._---.N.ilh-e_r..!....XeLill-!.Exe cut~r 0 f t h~I_~t:lte=--".;:;.o.;.f..,...;.;.T..;;o;..;..h:..;.n.:......;K...:.;'e~r~;:;.i;.:.n _ DISTRIBUTION RECEIPT (",) .,j -_. -'0 .,....; 63-71-1012 No.~_~68 :_?24 _of 19_.A.A._ IN THE ORPHAN'S COURT OF WASHINGTON COUNTY,PENNSYLVANIA Anna Ker in,D~s..e..d._ John Kerin,Deceased' The u.ndersigned,hereby a'cknowledgesto have this day received of '"..I ESTATE OF: .. its Decree and hereby releasel in full payment and satisfaction of the amount awarded to me by the said Orphan's Court in Schedule of Distribution filed to the ,above numbel'and"in consideration thereof,the undersigned and discharges the said fiduciary from'any,further liability on account of the some WITNESS my hand and seal this__f 7 t h day of J~m.:.Lh~e....r -------(T ,.- Anes,{,.q Q..,flJ r.\\'J-r;/Jr-~""....___-..-',:'\V (!''i (.~~.;~~~/ CJ'~~;'., •//-;--j -----~----------- 19---11 (SEAL) --------------_.-- DOLlARS, '.j ".". -~. 63 -68 -624 No•.-2..~.-71 -:J 0 1_2_of 19_A.A.--'---- DISTRIBUTION RECEIPT The undersigned,hereby a'cknowledges,to have this day received of Wilbert Kerin,Executor ~f the Estate of John Kerin._;...-,-----------------'-------- Anna Kerin,Deceased 'IN THEORPHANiS COURT OF WASHINGTON COUNTY,PENNSYLVANIA John Kerin,Deceased in full payment and satisfaction of the amount awarded to me by tho 'said Orphan's Court in ils Decree and ,' Schedule of Distribution filed to the above number and.in consideration thereof,tho undersigned hereby relea$es and,discharges the said fiduci~ry from al1YJ.rther Ii.a,~li~on ~~n~?( WITNESS my hand and seal this ".day of ._~~,'.1971- ,Two Hundred and no/100----------..;-------..;---------the sum of ---...---------------------.-----.--.----.' ESTATE·OF: (SEAL) --:...__:~" FormNo.RCC-62 (6-70)THIS FORII REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER tl0.0oo.UNDER SECTION 701 OF ACT OF JUNE 18.1881. EFll'EC'I'IVE JANUARY 1.1962,(FILE IN DUPLICATE WITH COPY 9F WILL !'TTACHEDl ~ OFFICE OF THE REGISTER OF WILLS County of ....WASlU.!jGl'.Q~....,.;... :w.ILaElll',.&ERIN.".....,,..,,',.,,.,.,.,,,,.,.."of ~,p."#;L",,C,a,1J.9J\E?PA~g",,l'~,IlI)Sy,l va.nia.,.,,,, (NlIIlle)(Addrellll) being duly §!:w.,Q;!;:IL.__._._..according to law,deposes and says that he is the r;]:(.~g.lA~9.:r...__... (Exec"Adm.,Lega~.Etc,) of the estate of_..__.£\JiNA__..KERIN'---_.__..whose last residence was R~._.D.•...#l,..___ _ _ _..__-, (No.)(Street) c.~!l.Qn1?_Rll.:r..K1 ........_..deceased,and that the whole of the estate of said decedent,who died .;f.~n.!.._~.~~..J.~.QP (CitY.Borough or Township)(Dare)'"""),0 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, Real Estate !f Personal Property ee attached sheet Estimated Value $10 000.00 None NOTE:You may expedite the processing of this return by filing,with it,and as a part of the 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...x F- Jointly Held Property Transfers within TWO YEARS Prior to Death Estimated Value one None 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX Non e THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF BENEFICIARIES RELATIONSHIP OF JOINT HOLDERS TO DECEDENT 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,contingentor otherwise,in estate.)are involved,set OR NO,AT DEATH OF IN ESTATE forth this fact.)DECEDENT .Tnhn KAri n R.n #1 ('~nnn~burl!Pa Husband Yes 82 Life Estate Mi p.h~.Al A KArin RnlB::+nn tvl va.ni a.~nn "$200.00 Frank Kerin Duke ~t.,York.~J?a ~on "$200.00 .T ~~~L KArin ~n itl f'!:lnnl1QhllT'O"'O~~nn "$200.00 V~l~n+;n~l(~l";n R.D.#I,Canonsburg,Pa.Son "$200.00 Marv Kavlor R.D.#I,Carlton,Pa.Daughter "$200.00 Anna M n;~QP,l ....Pa naul!hter "$200.00l~.UJ v;T'O";n;~.'OR1 1 rna.n Moninger Hts.,Houston,Pa.Daughter "$200.00 Alip.A Mr>Rlh!:lnev Houston.Pa.Daughter "$200.00 Wilbert Kerin,Houston,Pa.Son HeS1QUe wnen !JOlIll Kerin dies. REAL ESTATE ANNA KERIN ESTATE. ALL those two certain tracts of land situate in Chartier Township,County of Washington and State of Pennsylvania,bounded and described as follows,to-wit: BEGINNING at a stone at the edge of a public road by land now or late of W.B.Pollock;thence by land formerly of J.C.McNary South 32°West,twenty-five (25)perches to a stone; thence by same South 21 1/4°East,four and 21/100 (4.21)perches to a post just South of a black oak:thence by land formerly of Robert Guthrie North 76 1/2°West,forty and 4/10 (40.4)perches to a post 4 links North of a Hickory;thence by land of Samuel Griffith Estate North 29°East,nineteen and 3/10 (19.3)perches to a ~allen Gum:thence by same North 48°East,twenty-three and 95/100 (23.95)perches to a post on line of land formerly of W.B. Pollock on lower side of road:thence by land of said W.B. Pollock along public road South 54°East,twenty-nine and 45/100 (28.45)perches to the place of beginning. CONTAINING 7 acres,2 roods and 8 1/2 perches. Having erected thereon a dwelling house,stable and other buildings. ALSO:All that certain tract of land (excepting the coal,minerals,gas andoil)bounded and described as follows, to-wit: BEGINNING at a ,peg on side of road of Griffith line; /'. 'f f ~ thence by land formerly of W.B.Pollock North 56 1/20 East,eight and 76/100 (8.76)rods tO,a peg:thence by same South 41-1/34° East,f~r,ty-one and 64/100 (41.64)Rods;thence by same South 48° East,seventeen and 48/100 (17.48)rods to a peg at Joseph Norman'.. corner;thence by land of Joseph Norman South 32°West,fourteen and 32/100 (14.32)rods;thence by land formerly of Charles Klogus North 54°West,twenty-nine and 2/10 (29.2)rods;thence by same North 43 1/4°West,seven and 36.100 (7.36)rods:thence by land of Samuel Griffith North 31 1/4°West,thirty and 64/100 (34.64)rods to the place of beginning,containing 5 acres,3 roods and 34 perches. RESIJ)ENT~D~C\DENT 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 AMC)UNT,THIS COLUMN ttEGISTER ONLY Soeakman Funeral Home Funeral expenses paid $1.295 00 $ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) R.Marino.ReQ'istet Administration Expenses *20 bO ,.'R AT1ho'200 bo ICounselfees* Wilbert Kerin Fiduciary commission *200 bO OTHER DEBTS AND CLAIMS (*)See Note below st.Patrick'S Roman Catholic Church 80 DO I I ..",Total 1,795 00 "l~~c>() Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'debt is greater or less than the estimated amount claimed and allowed. Subscribed and sworn to before me this ;I,~:tA .~.2f)~..)~. ,(Executor-Admtntstrator) .....17 ,day of ..o.ctober,,19.7.1. ·/:0?"~t~~~XP:··APr.washingi~~,Washington Co.,Pa. .'~"".:0.•..1t'J.,. .(Street Number) 12,1975.•......G~J:.19n~Rl,l~g.~..1:'~~. (City or Town and State) In the event that any future intel'est in this estate is transfelTed in possession 01'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. REPORT OF THE REGISTE OF W I,the undersigned duly elected Register of Wills in and for ...~~.':<.q-..~.1=.~.7<...~~7.":'-:". report that I have allowed debts and deductions in the amounts claimed by depone is set fort~;njhe last column to the right in said schedule above,which greater or Dated:p.4R~~.../~.../.77/. ~' " .\. t ~\ ~ \ Form No.RCC-62 (6-70) WillAdministration INo Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ANNA .l{lmIN.,De~~~~~.a ••••• Late of C.IHl;r:~:j.!3.X:~..~9WA~~.i.p'. County of W~~.q:j.~gt9A . Commonwealth of Pennsylvania REPORT AND APPRAISAL ·'rId lOGe)fi{)l )Nlf-1S'Vi\\ STll!A }CI ','11tSlD3Uo1'1 ,i:'":-,.~'c:n1:1 pi .iI I I i"itl.,.. l, (,:JIl II..,J-lU ~., Form No.RCC-62 (6-70)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UND~R0.000.UNDER SECTION 70.1 OF ACT OF JUNE 16.1961.J EFlI'EcTIVE ,JANUARY 1.1962.(FILE IN DUPLICATE WITH COpy OF WILL ATTACHED).'.,~'_..~£.IJ1If rJJ 0 c /<-/JP/1217/0c!Yl (t<Jf OFFICE OF THE REGISTER OF WILLS None 000.ocr mated alue DECEDENT. ER OWNERS. he return, wed by the financial decedent's names inx $00.00 WASHINGTONCountyof . WILBERT KERIN,.R.D.,l,Canonsburg,Pennsylvania,.................................................of . (Name)(Addrellll) .sworn ...Executorbemgduly.accordmg to law,deposes and says that he IS the _ (Exec"Adm"Legatee,Etc.) of the estate of ~~~~;~_~_~_L ~.whose last residence was .~_~.__~~.__!t~.~.._..._._. (No.)(Street) J 29,1960Canonsburg,".....,d'dan,.-.-----------.---.___.___________________________..deceased,and that the whole of the estate of said decedent,who Ie _____.____________ (City,Borough or Township),.(Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF WHERE PROPERTY HELD'AS 'JOINT TENANT OR TENANCY 'BY ENTIRETIES.GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTH . Real Estate Esti V See attached sheet -$iO, .~". I/' ". - , I , ./- ~ . Personal Property ltf"l NOTE:You may expedite the processing of this return by filing .with it,and as a part of t letters from financial institutions or mortgage holders,certifying to amounts on deposit or 0 decedent as of the date of death.Such letters must be signed by a responsible officer of the institution or mortgage holder and indicate clearly amounts of principal and interest in the account at the date of death and the type of account,account number and the exact name or which the account is registered. Jointly Held Property 0 Transfers within TWO YEARS Prior to Death Estimated Yalue,", None .....'-" '.':t-::----_--:-----'-'I -."......,-----:--~--------'--_---'-----'-----__'__+_--------'- ~.,..,, ", 'l,:'I \\ ;I' ;I ,< That at the tirrie: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,~ith ri~ht 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 DECEQENT RENTED A SAFE DEPOSI1:BOX,IN NAME OR NAMES OF HOLDERS TO DECEDENT .. N 0 n e ', , - BENEFICIARIES ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE BENEFICIARIES AND (If step-children or TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children DECEDENT ANNUITANTS BENEFICIARYSTATEYESaninterest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECED~NT .tohn Kerin',' R..O.#l&Canonsburll Pa ..Husband Yes 82 L1fe Estate ..........,A Il'A'W"1n Ilous'ton lMnnsvlvanla 'Son "S200.00 "rank lerin '"~.f.., ,.Ii 'I'\,;',,':" .'S200.00JiukeSt.,York&Pa.Son ·tt I .'':,,'...KArin . R.n.Mi .'"..*200.00....burg Pa ..'Son ,t VA1a.I'l+41'lA KQrin B.1).,l;Canonsburg,h.Son ..S200.00 Mary Kavlor B.D.'l,I Carlton,Pa.Daughter "$200.00 Anna M.Diesel Houston.•a.Daughter ,.S200,00,- ViralS.nia Pellman Moninger Uts•i Rouston.Pa.Daughter ..$200.00.......1'•• Aliee McElhaney Houston,pa.Daughter ..$200.00 . Wl.1Der~.,erln,1I0USl:On,.t'a.I\Jon [(erin WU"'~J "UIlLldies. ALL those two c,ertain tracts of land situate in All that cer.tain tract of labd (excepting;,ttie J,":"'/.;,';.:','.; .ALSO: (34.64)rods to,the.place of beginning,;containing 5 aciea;;':3 A· BEGINNING at a'pegon side of road of Griffith lIne:' roods and 34 perches. to-wit: coal,minerals,gas andoil)bounded anddescrib~d as follows, .,'9~/100 '(23.95)-perches ~t,o'a post on 1 in~of,land formerly of vi. i.. Pollock on lower side of'toad;tben~e.by"l::~nd of said W.B. Pollock along 'pUblic road South 54°East,twenty-nineand,4~.?ibo Havingere.cted.thereon a dwelli~g house"stable.a,n~ other bUildings. (28.45)perches tothe'plact;0f.beginning., CONTAINING'7 acres , 2 roods and 8,,1/2 percbes.....-~ and described as 'follows;to-wit:, a"post 4 links North of ~-Hickory.;thence 'by land of Samuel Griffith Estate North 29°East,nineteen'an4 3/10(19:3)perch~S to a fallEm Gum;thence,by ~ame North .48°,East,twertty-t'h.r~e J,.C.McNary ,South 32°,Was't,tw~nty-fiye (25)perches to ast'otte: tilEuice by same South 21 1/4?East,foura~d'21/l00 (4.21)perch~~ ,to a post just South"of a black oak:th'ence by,land'formerly 0,£' 'R~bert Guthrie North ,76 1/2°West;forty and 4/10'(40.4)~ercl1es ·.~. land now or late of W.'B~,Pollock;thence bYland,formerly 'of.'.... BEGINNING at a stone at the edge of a ,pUblic road by. ""l ., .'REAL ESTATE-'ANNA KERIN ESTATE.·. ,., Township,County of Washington and State ,of,Pennsylvania, ,....,- ," .",, .the~ce by land formerly'of W.B..P6llot:~N,orth 56~1/2°":Ea~'t"/eigbt ' •t ,'/ and 76/100 (8.76)rods toa peg;thence by ,same South 41-1,/34 ° ,,,'y;'~'::"--~, :,'';~..:,:~':":.:'. East,forty~o,ne and 64!10Q (41.64)ROds;tllence bysa.me S§~~th '480 .·'.,'~ East,seventeen ~nd 48/100 ;(17.482 rods,to,.a..pe,gat JOSep~N():man'~ corner;thence by 1a~d of"Jpseph.Norman J>9,uth 32°West ,foilfte~n f."""...'...•'..'...-.!.'•.."'-".'.t·'"", ;/and'..32/10~(14.32);,r?ds;'then~e'.by ltlndf;~r,~e'rlYOfCh~f\~gi J'':', ;'Klbgus North 54°west:'twenty...nine and 2/1,0,'(29.2)rods;",th'ence by same North'<43 1/4f West',se~en and'36.ioo (7.'36)ro'd~;th~nce 1 '.• •,..',..,....,~i,:. I by land of Samuel Griffith North 31174°West ,thirty and.64i/l0Q>',,""".- .:,.. ..... I , i'8 D~nn1r;\zrE ". J!,.-:.:.' (,,';i.r....,..t;.",",:~••••,.:......v"~""!'IT\)4A ~L.(~:11J;;+8',£'•..~.:J.V:'1'0 '.,~~.~..'tf:tt-~!.:!5m·1(lli)U~J ..W ~",:.t!:~r),~tJ0(t ~ot:j;j!~.;.-i·~~!;ltta~'L~S)0i.11\i3€' ".-....j •.",'c. ,. " •c,','.'.. ,'{..d .G~~~ed~··I,bao~£'rV $i~~;a 'ta'.I'?t.ll(')£:.:.rJll,:)'1' f .,• ·"N.)'f·\?"c.·~";.'~'~,~'::.)r.··;:':'r_vJ,,·....~."tt'·t..+~,'tf'.l~.'t,.4t,...."liIlo.~'"'-',.,~J$".""..z \oJ ~~-"'''' f"f,(D:$>l~.~:t·~.,.s(;;.~.:o ,ti~ll:rt;:f).WD,.~it{)!:\\~Uwd h~~t :)w£~n.l1.f:\,~/(.:,. t·..,,...',.t·f.;~."'D.1l~···~~Xli'{!A'\'lt~(;:) .;",', ".,:~: '" >•.~ 'J""",.~.:).~~.....:.~. '. "..,' ~tfrf:t'YO/1 ,. ('.~.f.),:::1:.:;.;.~~.f t~·(r'lJ!!.:~.•'&J'f.0'",t J ~o1 ,,,~.,:""'..~~(~"i '~'.' (;'~L '..0 f.lcr\fJ~~).t11;.b€S1,1:J'~,J~ "4"' 'OOl\k,.j .'b4!~'<:J 1.td.t t~,~cavt <:>~'\r;Ie;;h~ro~i rL;d:'U:'\~~.f!J1.;Jl;.;St1 ~'..,~dll':':tt rl''~................!..._,-.- '.."-. ,. :~(tj!11tlj''.t~Xf)h~01,'t(1 ~)~iJei'tV~~:'~~~'A;J(i D~;f\'~Jq.:"r!(,.';,:~'~.:..,:...,;'.:.<:!}'\.'..l',~,./..';...,,:.,•.'~,..."j'!».i:'$t·r ~~1:...",..1.~;~11.;~~j,S .....JO".flf.!.{1 .•'if 'P't,J."'t.I)t!t":c:~L,T ..,.,~rJ ,.""', ",,: "..'\ ;') "-RE~Jl)ENT DE,CEDENT DEBTS AND DEDUCTIONS CLAIMED I I '0 I NOTE'List first five items in the spaces so provided observe notations thereon and instructions,, DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN -L fEGISTER ONLY-----''J,.~Funeral expenses paid $'..-$.-...;;,--- Family exemption (will not be allowed unless decedent died residing with a spouse or children.) o'~.,)"...~.,-..~.~-----.Administration Expenses •",,.'.*:-.-i·, I-,.-Counsel fees •\:~I ;L;,.I-::'-;,,,-.-Fiduciary commission •.<, OTHER DEBTS AND CLAIMS (.)See Note below ",-..-e "\o. l'I .'f".\'"-••, ~.....;f./-0-I .',.... ~......".. ; r '. I . ~Total Note:The~state agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater or less'~6ian the estimated amount claimed and allowed. 18thSubscribedandsworntobeforemethis 0 ••••••••••• ••••••••••••0 •••••0 •••••day of 0 .~~~~~~~•••••••••,19.?~" .)I..7:?!~../t£:~. (Executor-Administrator) n.0.11 (Street Number) Canonsbu.-g,Pa.···············Notary·Ptlbllc....IIY·Com~exp·..·Apr.12,1975. Washingtont .\fasb1ngton Co.,P~h (city 'o'r'To;;;~'~~d'sidt'e)'. Having been duly swom accordu1g to law,1 do he-(ei}y certify that t~e above appraisement is made in conformity with law on this ..:&>.?d--..d.day of ~/:..,19...jt: .oL5Y~tIf:..(..}~'"..'.. Appraiser In the .event that any future interest in this estate is transfel'l'ed 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. REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for.....0 ••••,••0 ••0 •••••••0 •••••••••••County,Pennsylvania,do respectfully report that I have allowed debts and 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 said schedule above,which greater or lesser amount represents the sum allowed as a deduction. Dated:.•••••••••••••••••••0 ••0"'•••••••••••••0 ••••••••••••••• Register of Wills )'" \ ~.... ,~ ~ L, o Form No.RCC·62 (6·70) WillAdministration }No Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of ,. County of '". Commonwealth of Pennsylvania REPORT AND APPRAISAL 'Vd "00 N01~';~IHSVt~i S71f/\.:!()~!J t.Si ::).3 tJoifi:I ',':.''.'"...::sntl 8I Uj if t!c J3a IL ~ '~(I 'l..1 F'onn RCC-2 DEPAHMl':1\;,T OF REVENUE BURFA ~F COUNTY COL~~ONS.'HARRISBURG.PENNA.17 1Z7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE P..~~.~m1?~.:r..1§..,1.~.?1.. COUNTY W.~.~.:4..~.~g,~..Q.~. .....J ..6 4 FILE NO ~.::..§.~..::.§..~. Whereas,ApP..~J.\~.r.J.P late of 9..~.~.C?~~.?.~Fg . in the County of W.~.~.4.~~.g.~.Q.~Commonwealth of Pennsylvania,having died on the 2.9 t.h day of J..~.m~.~.r.y 19 §.Q.,seized and possessed of an estate subject toInheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,Dominic R.DeMaria 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 Purposes LIFE ESTATE $ .. REALTY: See description of Real Estate Attached 10,000 00 LIFE ESTATE REALTY:10.000.00 D f</D ,795 00 r.V~,R ?()~.00 Atrp.nf'T.;f'p Tpn::ln't ::lot dea'th of decedent 82 vears. F~cf':nr &14970 8.205.00 x .14970 =$1.228.29 (Value of Life Estate) $1,228.29 x·2%=$24.56 (Tax Due on Life-Estate) ~~t1_~~~'21;29-61 5.39 (Intere~t Due) 29.95 (Total Tax Due) .L form~v~':fh '7.:::~h:,w<>rlla:t;di~~~:~:;o~e~~~~~~>~?/o Appraiser ;:zz,··~··7=··~~'s;;;;';·,............................................... Penna...................-?............"..............., ._(Post Offie.) J~$a:I:NG.'l'QN ...County .~ RESIDENT INHERITANCE.TAX APPRAISEMENT Estate oJ ANNA KERIN Deceased. ~ CANONSBURG ~~ .~..•......•........•....••...•••.........••• ~ate a;:el~:~:h;~;~~.;·;:-t~FyJ.?~.~.§.Q .. ppr ..,. page,~..J....~.~i No 6..3..~..6.8.~.62.4. Filtdin Register's 0 ffice,..P..~.~~.mb.~.r..l~.,1971 Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined"and.Approved,.. Wrote abo.ut Appra-isement,.. Appeal f1'om Appraisement,.. Entered and charged,. ~; .,. J'.'RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of KERIN, (Last Name) ANNA (First Name)(Initial) DATE OF DEATH 1-29-60 FILE NO.63-68-624 REPORT OF INHERITANCE TAX APPRAISER 1vashingtonI,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of --=-_ 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 right in Schedules "A","B", "C",and "E". Dated:December 22,1971 ~R£Att.INHERITANCETAXAP~ 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:_ RE~~INDER APPRAISEMENT REGISTER OF WILLS 11 c;nn nn 11.500 00 Nonl 11 500 00 $I I .sor 00 11.500 00 None 11.SOC 00 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$-------+-- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Les-s Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $---------t---2% Tax on $---------t---6% Tax on $---------t---5% Tax on $10% Tax on $15% ~~ptioos * Total Estate ----JI--_ TOTAL TAX COMPUTATION OF TAX $---------+-- $--------1-- $---------+-- $---------+-- $-------+-- $1..-._ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death ::::::::::::r== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $------ AMOUNT OF ESTATE TAX ASSESSED $----~I- Estate tax paid $.......L-- BALANCE DUE $----11_ Add interest at rate of 6%from ------lto-----$-------It=TOTAL TAX BALANCE $----~. 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.. Will (...No.Administration IN THE year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ANNA KERIN Deceased Late of . County of CANONSBURG WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL , • i '" Funn !1(~C-2 ~,DEPARTMEl\JT OF REVENUE .~.,.....'.. BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT D~Tt:,......l.?..~~.~~Q..~.:r.......~..~.j.......1.Q.71 . COUNTY ~.~~.~.~.~.~.~..~,~. FILE NO §..~.:.§..~.:..§.~.4:. Whereas..~~.~~~.~E.~.~, ,late of 9..~.~~.~.~?.~~.g,. in the County of ~.~.~.P:.~.P.:,g.~.~.~Commonwealth of Pennsylvania.having died on the 2.9 th day of January 19 6.0.seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I,........:.......D.o.mini.c.....R.........D.e.Mar.ia..........................................,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 Purposes $ REMAINDER APPAAISEMENT REALTY:- See copy of description of Real Estate attached to the appraisene nt 11.500 00 Total 11.500 00 Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this ..........~.7......n4...........................day of ................D)j.emb.er...:..............~......Z2.....................................19.7L................~.......,..........~....'77(~~........~,£ Appra'r .&~;;;;...~;;;ij..................................................... ..........................................................................................,Penna. (Poet Office) r-.WASH:I.NQ'l.'QN .County- RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .ANNA KERIN Deceased. Late of CANONSBURG ~atc a;;el~:~:/~~;:;~·~~7"Xy.j~j;J.l.~.§.Q . ppr .,. Page,is-d.:?.='t!No §}.~§.f3..~..§.~.4 . Filed in Register's OfJi.ce,..p.~.9..•.....Z.z...J J9.7.1.. Amount of tax due,~. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appraisement,. Appeal jyom Appraisement,. Entered and charged,. 1 ~• .. dollars-''*RECEIVED TtYENTY NINE ~_9511Q()....,..,jUl.II ,.';ll •••ur""6WILBERTKERm~XR.'representing'Pennsylvania Inherftance or" From:---,~tl"I:r11:"'J1JOOlWrE..-Al!l!HGiL .-~E:s~ta~t~e~T~a~x~d~u:e~f~ro~m~t~h~e~fo~I~lo~w~i~n~g~e:s~t~at~e:::-------1 LIFE ESTATE2%Tax on $),228.29 $-~2J,+-;Hh;.l5u6----1fiilI 6%Tax on $$----------IOi Date of Death-.~~II01J-_-l 15%Taxon $_$--------IIJ $-------- Date of Payment ~1mlWJ~~~~l,2;lZ--~ Name of Decedent _..Q4:U$a.-J,U~W1-----_-__-1 %Tax on $-$----------m1 Estate Tax,Act of May 7,1927 tit'o Estate $--------11)1 $--.....5.......3+..9---1111 $__....211¥l4.,......S~6L--rJI ..,- Remarks: County ~~~~~w-----:----;"~'TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of L %from 1....29-61 to Date ~{O $8,205.00 @ .14970=$1,.228.29 'Va.lu..e of SEA L TOTAL AMOUNT PAID $====20:i'!9:.=.9aS=====I!I NOTE:This Triplicate Rec~ipt to be retained lor audit purposes,/'-'''''''I .'• f \.JL"~)/'~,;""i;,l •{f i-,-"".Received oV;-.__b--~e-./!_--,":'::;:b,00 NOTE,'0 ,.,.,,,,'''',,"'""'"h"",",,'0>,",.,.""""',p"""'h,'oo'h 01.,~"(1is'9"~~tenant or tenont for yeors,as evidenced by this receipt.it is understood that the Commonwealth sail )'..L ".. not be precluded or prevented from hereafter asse'ssing additional inheritance tax at the death of he-~,_",'"_,_j)/,_;) life tenant or tenant for years whenever it appears that such additional tax may be legally due ~-~~~vc~y,.)l"'"ft I )'.,/~ collectible for any reason whatsoever".( \e "57 ---____________L dollarstIt,-P '4]:',-t -n .."-to '10:I·'I' representing Pennsylvania Inheritance or Estate Tax due from the following estate:From:-.J~rI~.Gl?OJWI!I':..JU!!mOlJL----------.------~~~~~~~~~~~~~~:':~:':'-------1II RECEIVED TWO'HUNDHED THIRTY and 00/1(1.).! WU:.mmT KERXll....EXR. Address pmSB\J-RGH NATIONAL BANK BUILDOO RJ!XAt.mIDRMEN2%Tax on $11,500..,00 $__-'"2....3""'0...,.0...,0.....·-_.1fJOI 6%Tax on $_$---------·lnI File No.63....6e..6a Date of Death_...l.!~;h!C:u._--l 15%Tax on $..;"._$--------1II Date of Payment --~mlWl:l'9-.l:4-.J.342.---------1 Name of Decedent _MImLKSro:rt.~~ %Tax on $_ Estate Tax,Act of May 7,1927 $--------~ $--------Il'll Cou nty ----:;~tAS=...,~HI~·:,:,OO:=.i!TO,-",,'~N'------1 Remarks: 3-3~71 SEA L TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of __%from _ to _ TOTAL AMOUNT PAID $2..:::.3..,..;,,0•.:..;,,00..,..;,,'--Il'J $--------0 $---------·lnl $===2~30=.=OO=·==!1 NOTE:This Triplicate Receipt to be retained lor audit pur,poses.(",......--",~1 ~.,'.'.')11 --aI.!•i·,.-.'J I".Received 0 ")<'.!~~~-I-_~",/,\A,{) NOTE:In accepting theltr,!nsfe~inheritance tax on future estates,prior to the death of the)if:~,igna0 tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth snail 'j;.I not be precluded or prevented from hereafte_r ,assessing additional inheritance tax at the death of'the ....j.~- life tenant or tenant for years whenever it appears that such additional tax may be legally due a\'~L-/-:;·-'';;;X!t·~~~.;;.~.:O':~::;:;t-:fi.::::;:r:r.:ifrj"--~o;;;J;d::;C:¢;;;f----n collectible for any reason whatsoever..-'y "'-""_--'-"__•~_..,"~~£_-_""'--...~__-__~_=-e.~_~~_"-..._-__;,__--a-._.__._~'~_