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HomeMy WebLinkAboutOC1968-1549 - ESTATE OF PIECHNIK,.. .. _ .. R C C-81 (2-64) COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEASE REFER TO 37.;..167-7 NOTICE OF FILING OF APPRAISEMENT ALEXANDER PEICHNIK In Re: Estate of _____ A_J.IJ_rD.,;...R_1_:1J_J _P_I_.E_C_HN_IK ______ _ _____ W_A __ S_H_I_NG_'ID_N _____ County-File No. 63-68-1549 Dear Mr. Piechnik: You are hereby notified that the ari~inal appraisement in the estate of Andrew F1echri1k has been filed in the office of the Register of Wills qf Washington County on September 17 , 19~. Said appraisement reflects the following valuations: Real Estate __ _.,;.-______ ~6,~5~0~0~·~00~--- Personal Property _____________ _. Transfers _______________ ~~~~---- Total ------------~--6..:.,_5_0_o_._oo_· __ As to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. 'As to any tax that remains unpaid after one year from date of death, interest at the rate of six (8%) percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date _______ s_ep~t_e_m_b_e_r __ l7~'-1~9_6~9 ___ _ Signe~~ Q* Title W .R. CHANEY, CI EF APPRAISER DATE OF' DEATH: November 22, 1968 Note: This is not a bill. j .. • RCC•39 (~68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY I Estate of PIECHNIK, (Last Name) ANDRE!."'W (First Name) DATE OF DEATH 11-22-68 FILE NO. 63-68-1549 (Initial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ~vashington 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: 09-17-69 --------~~~~---------11-22-68 REPORT OF THE REGISTER OF WILLS 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", which greater or lesser amount represents the sum allowed as a deduction. -~ ~-, , . . . 'A'kAAJ ~....,. Dated: 09-17-69 ~'V vvr-vv REGISTER OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED 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 $ ),000 00 '5. 000 00 3.078 20 1,921 80 annuities . . . . . . • . . . . . . . . . . . . $ -----------1---- ESTATE TAX ASSESSMENTS $ ....,.------L-- $ n.ROO ()() 6.500 00 3.078 20 3,421 80 FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$----------~~~~~­Taxon$-------~3~,·~4~2~1~8~0~ Tax on $ -------------+--Tax on$ _________ -+-- Taxon$ _____________ -+-- 2% 0 % 10% 15% $----------~~~~ $ _________ 2~0~5~3~1- $-----------~------$ ____________ ~---- $ ____________ -4---- VALUE AS REAPPRAISED $ ______________ ~ __ Exemptions========~= Total Estate ____________ --1---- TOTAL TAX • $------------~---- (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid $======l== BALANCE $------+--- Less 5% of tax if paid within 3 months after death $========== Add interest at rate of 6% from ---------to -------- AMOUNT OF ESTATE TAX ASSESSED $-----+-- Estate tax paid $ __________ __. __ _ BALANCE DUE $----------~--- Add interest at rate of 6% from ----------1.10-------$-----------4--- TOTAL TAX BALANCE $ -------------+---PAID $ _____ _L __ 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 Administration ~ No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF .... ANP~W. P.E:IGI:IN)J\ .. Deceased Late of . CHAR. TIERS TWP. County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL " !! • Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA • ~RESIDENT INHERITANCE TAX DATE ..................... ?..~.~ .. ~?. .. ~: ...... ~?..~ ...... ~?..~..?. .... .. ' • J1EPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 12 7 • .. • COUNTY ......................... W.§:.~Q.~.n~.~ .............................. . APPRAISEMENT FILE NO ...................... §?...::::.??..:.~.?..~.?. ................................. . Whereas, ................................. An4.t!'::~ .... ~~~ .. ~P.:P.:~~ .............................................................. late of ................................ C..hSl,.r.:!;..i~.r..(?. .... ':r.W.P..~ ............................ .. in the County of .................................. Ws;.eh.t.n.gt.QP. ................................................................... Commonwealth of Pennsylvania, having died on the ............................... .?.3 .... !.1:~ .............................................. day of ...................... ~<?.Y..~.~ .. ~.: ............................ 19 ... ?.~ .... seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ..................................... ~~.~~ ..... 9..~-~.~Y. ........................................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Description of Asset REALTY: All those two certain lots of ground situate in Chartiers TWP •• Washington County, Pa., known as Lots Nos. 27 & 28 in the Arthur Addition to Meadowlands, recorded in Plan Book 4, page 89, as more fulley described in deed from Michael Nowak, et us, to Andy Pichnik and A~~a Piechnik, his ~ife, dated July 20, 1926, recordem in Deed Book 536, page 678. All tht certain lot .mfg .. of ground situate in Chartiers Twp., vlashington County' Pa., Tmown as Lot No. 29 in the Arutb.ur Is Addition to Meadowlands, recorded in Plan Book 4, page 84, as more fully described in deed form Andy Piechnik to Anna Unit Values $ Appraisement Made for Inheritance Tax Purpo1es Piechnik and Andy Piechnik, her husbank, dated August 19, 1943 1 1~--------------~~--------~--------~----------~--------~----~-----4-------4~--------~----l recorded in Deed Book 667, page 534. 6,500 00 The siad Anna Died August 30, 1966 I I 11--------------~---------------------------------------------------------1-------;~--------~----, 11----------------------------------------------------------~--------+-----~~--------+----, I ll-----------------------------------------------------------------------t------11----------+----l l~---------------------------------------------------------------------------------------~------;r---------~----1 Total 6,500 00 form:•!::fhb:: ::rh:S':O~~~~: ~.~ .~·~~L~~the bo~ea~pr~I·e.~":n~:~Y}~ ~~~ ........................... z ................................................................................................................. . ~~ ... ~~ ... ,.:.~.~~~~-::z~~t·)·· ............................. , Penna. WASHINGTI.\JN County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ANDREVJ PEICHNIK Deceased. / Late of CH/ill. ITERS TvJP ~ p Date of Death, ........ l'J.().Y..~I!l?.E:'}.~ . .?.~.~---· ~-~?..~ ............ . Appraisemei!t Docket Vol. 37 · ' ..................................................... . Page, ........ 167.~7. ................... No. ?...?..:-::.?.?.-:::~.?..4.9. ............ . Filed in Register's Office, .... ?.~.Pt.E?..~ ... J.:7..~..J9:.9..9 .. Amount of tax due, $ ............. : ...................................................... . DEPARTMENT OF REVENUE Received, p Examined and Approved, Wrote abo.ut Appraisement, Appeal j1'om Appraisement, Entered and charged, ~ ·.·.f' -------T--··-t LAST WILL AND TESTA~'lENT I, ANDREW PIECIINIK, also known as ANDY PIECHNIK, of Chartiers I Township, Washington County, Pennsylvania, being of sound mind, I I memory and understanding, do hereby make and publish this my Last I I '!"ill and Testament, and revoke all Wills by me at any time hereto-j I fore made. I I FIRST: I direct all my just debts and funeral expenses to be ! fully paid and satisfied as soon as conveniently may be after my I 1 decease. I II SECOND: I give, devise and bequeath all of my estate, real I and personal, to my children, ALEXANDER, JOHN, THEODORE and OLGA, I share and share alike. I I I I I I I I THIRD: I nominate, constitute and app6int my sons, I ALEXANDER· and JOHN, or the survivor of them, executors of this my Last Will ![and Testament, to serve without bond in any jurisdiction. II IN TESTIMONY WHEREOF, I have set my hand and seal, this ~t) II . II day of Ce ~ r~7~, 1966. II I .I !I II II ·I li lj ~ Signed, sealed, published If ' .. 1\ testator, ,, II I I I II ji II II 11 ll li ~. ·. ·: .. as and for"his Las~ Will and Testament, in the presence •• ·~-'*!' .· ..... :::.>·.:. I I I I I I \ I j 1 I l l l l l ' I ---~----------~ .. --.,___,__n··--:-~~-··";""·-----..-..,-----...,---~~~..,-----~--~'----·~-------.. -~ .. ~----,------~--~----II ·. -. . \ .... '-~ , .. _:··~_-;.r-:.::~; ,. '·.·, . ---··--' . I I J of us, who at his request, in his presence, and in the presence I i I i of each other, all being present at. the same time, have hereunto subscribed our names as witnesses. I I I 'l I i I I l I I I l I I l I I ! ! -~~-;··:.·;~~,#.~.:-~';. J.·· Fo11n No. RCC-62 (12-66) THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000, UNDER SECTION 701 OF ACT OF JUNE 16, 1961, j EFFECTIVE JANUARY 1, 1962. (FILE IN DUPUCATE WITH COPY OF WILL ATTACHED) t 3 _ t, p • /S'f/ .. '! ~~ -* OFl='ICE OF THE REGISTER OF WILLS Washington · County of .......................... . . . . . . . . ~f:~:c.a.~~.~~. ~.~<??.~~~ .................. of .. ~~? .. ~?~~~?, .~~.~ ~ .. ~<:>~.~~?~~ · ~.0;~ · ·· · · · · · · (Name) (Address) being duly -----------~~~!:!?: ________________ .according to law, deposes and says that he is the _________ ~~~~~-~~E _______________________________ _ (Exec., Adm., Legatee, Etc.) of the estate of ___ An.9._~~-w __ f_;h~_£hnik __ J:~/k/~-----whose last residence was ------~z_--~~T._g_:!-_~~-~;l;. ___ @~_!_.J. ___ :~te_adQW lands A d P • h • k · (No.) {Street) n y 1ec n1 ____ Qh_<!r~J~-;:~---'!:.~.P.-~ ______________ .deceased, and that the whole of the estate of said decedent, who died --~-~~--"----~~-~--_!_9_~ 8 (Cicy, Borough or Township) {Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRANeES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES Aim RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value - All those two certain lots of ground situate in Chartiers Twp. Washlngton (..;ounty, .t'a., known as Lots .Nos. 27 u '2~ 1n the Arthur Addition to Meadowlands, recorded in Plan Book 4, page 89, as more fully described in deed from Michal Nowak, et ux, t-.o AnrJv Pi~J<nil< and Ann:t Pi~knik hi~ wife dated Julv 20 1926, recorded in Deed Book 536, page 678. - All that certain lot of ground situate in Chartiers Twp.,Wash. ..... , T "T ......... 1.. fl. .1.. ' A..J..J' .: .4- VVU.UlJ,)'' .&. a. 0' .I>..UV' fU '"'"" ~vv ••vo 0 6.';7 -LJ.J. vUv ....... lJUU..L ~ . .._~..._v;o;;o;-~ Meadowlands, recorded in Plan Book 4, page 84, as more fully descrlbed 1n deea :trom .anay .lt"lechn.1R to Anna r'lecTiiflK an'Cf l\.nuy recorded in Deed Piechnik, her husband, dated August 19, 1943, ..; Book 668, page 534. I , ro.Soo·~* ~0 -....,_ -. v·· The said Anna Piechnik died August 30, 1966 .~ -? I f.,_J4~ ~4~ /! 2 .l (t'J ' ~ _f!f?~ OP~-.... I -· .. ~ s~ 2--~ I ~ Personal Property a~ /y-v-:1/ none ~ ,, t ' ~· ' ·- ' - ' \ -' ' .. - -' ' - . ... -. -- 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 J account at the date of death and the type of a~ count, account number and the exact name or nam_es in which the account is registered. " Jointly Held Property (. None ' ' Estimated Value -------------------------------------------------------------------------------r-------------- Transfers w ithin TWO YEARS Prior to Death None . ' ' That at another, or i the time of death there was no safe deposit box registered ih dece.dent's .individual name, or jointly with, or as agent or deputy of n decedent's individual name, with right of access by anothe'r as agent or deputy, with the 'exception of the following:- NAM IN Me Wa - BEN E AND ADDRESS OF BANK OR OTHER INSTITUTION WHICH DECEDENT RENTED A SAFE DEPOSIT BOX llon National Bank & Trust Co. shin Pa. . THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF And Piechnik or John Piechnik BENEFICIARIES (State full EFICIARIES AND ADDRESSES names of all and their addresses who have vested, contingent or otherwise, in estate.) RELATIONSHIP (If step-children or illegitimate children SURVIVED DECEDENT STATE YES AGE OF LIFE TENANTS OR ANNUITANTS AT DEATH OF an interest, - Al exande~ Piechnik 12 6 Fourth St.,Houston,Pa Jo hn Piechnik 27 Barnickel St. Me adowlands, • Th eodore Piechnik 179 Hallam ve., Meadmdands, Pa. are involved, set forth this fact.) Son Son OR NO DECEDENT Yes Yes RELATIONSHIP OF JOINT HOLDERS TO DECEDENT Son INTEREST OF BENEFICIARY IN ESTATE one-fourth one-fourth 1 RS8JDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED NOTE· List first five items in the spaees so ·provided, observe notations thereon, and instructions, • ~~~~~~~~~------------,-------------~------~D~E=B~T~O~R~C~L=A~I=M~-------.---------~N~A~T~U~R~E~O_F_S~A_M __ E __________ .-~A~M~O~U~N_T.-~THIS COLUMN KEGISTER ONLY Abel Funeral Home Funeral expenses paid ' $ 1340 70 $ John Piechnik OTHER DEBTS AND CLAIMS Rev. P. Gerogolcch Gaydos Monument Co. Wash. County Reports Daily Notes Register of Wills Register of Wills ,, Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses • Counsel fees * Fiduciary commission • (*) See Note below Services -Stone Adv. -Estate Adv. 1Estate Probate Will. & Short Cert. Filing Inh. Tax Return Total 1000 00 96 00 595 00 14 00 12 so 17 00 3 00 t } ' 3078 20 My Commission ';xpir_e{Septemper 19, 1970 . . . . . . . Havnig been duly·1s~:n-rcordmg to law, I do hereby /t~y ~at thL'~~ve appraisement IS made m conformity With law on th1s ............... /7..\.k.4. ........ dayof ......... ~ .......... ,l9~7, . O ~--. ~L .... ~z· ....... _....7'~ ........ .. PfRIS In the event that any futu1·e inte1·est in this estate is transfened in possession or enjoyment to ateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer ·inheri- tance taxes at the lawful collateral rate on any such future interest. s I, the undersigned duly elected Register of Wills in and for :..4~~~~K.~---'· ..... County, Pennsylvania, do respectfully report that I have allowed debts and deductions in the am ts c aimed by depon , except as to those items where a greater or lesser amount :::~orth i/IMt~~ t:.dg4~~~;:;,·oo~. whioh g<eate< ~·~~ ~~~ .. ~t~ p7~.Uth•. :~?.r~~ ... ~~ Regi$terofWills ., ) ' ~ ... ·_.-- Fonn No. RCC-62 (12-66) Will· l c1 .t/ . 0"' A?ministration. 5No. · /.~ 7.1.. Year _ &. .0. · IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF . !\D-~r:~~ ... ; .. I.'t.~C:J:l!l.~~--~~~~~-..... ~~Andy Piechnik Deceased Late of' ... 9?-?.:r:i?t~.r:~ .. ~<?~~~-~!? ..... . County of .......... Washington ... ' ..................... . ) Commonwealth Of Pennsylvania ~ ~· ---.. .. -.::. ~ c..~ REPORTh~iE APPRAISAL:' ;:c-Ci"> 5 t ~~ (.,/'). {./') --~ % -f .';P.~ ,.} 0:'r!~ ... ~ 4 .:u c-o . ~o, ~--n ~ r--""1· """-'.:!' "'· .I 0 \--..~ c;.~;o ""Cl = /' ~ r= z ~r ..... ~(/}-. . -~ U't ~ t ~ I l .... · • .. _c ··-··h ., ------------------------------- RCC-4 (8-68) COMMONWEALTH OF PENNSYLV ___ DEPARTMENT. OF REVENue··_ NO. A 0 3 3 0 2 7 OFFICIAL RECEIPT • P~NNSYLVANIA INHERITANCE . ·.;.;;:;'7;\iii,:q.::';.:-c-•:t•i?:G' FOUR HUNDRED THIRTEEN and 5.3/lOO - -....... -... - -.... -.... -.... - -..... RECEIVED _____________________________ :----------dollars representing Pennsylvania Inheritance or John Piecbnik, Peying On Ind. Lia.b. Estate Tax due from the following estate: From: __________________________________________ .-______________________________________ ~------~-----~ Meadowlands, Ponneylvan1a. 15347 Address ____________________ -i File No._6_J_-6f!_ ... _l_5_49 __ Date of ll-22-68 Janua.ry 7, 1.969 Dote of Poym e nt -----------=---------------------1 ANDRE\f PIECHNIK Nome of Decedent -------------------------------i WASHINGTON County ________________________________________ _, Remarks: S E A L NOTE: This Triplicate Receipt to be retained lor audit purposes. 2% Tax on $ _________ "--------------------lrirll 6%Toxon $ __ 7_;_2_5_4_._8_1 ____ _ 15% Tax on $ _____________ _ % Tax on $ _________ _ Estate Tax, Act of May 7, 1927 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 ~AID Received by $ 435.29 $ $ $ $ $ 21 .. 76 $. _______ _ 413.5.3 $·===============~ NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the life tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additional tox may be legally due ond-.L-:.=:::._...p~...:.::::.:_::::--:---9'--.L-ll<-...c_ _____________ ll collectible for any reason whatsoever. / I I 1 \. RCC·4 (B-68) COMMONWEALTH OF PENNSYLVANIA'. DEPARTMENT OF REVENUE ,/ No .. A033028 OFFICIAL REC~IPT • PENNSYLVANIA INHERITANCE AND 1t/O HUNDRED EIGHTY-NINE and 95/100 • .. • • ... --- ------ RECEIVED dollars representing Pennsylvania Inheritance or Alexander Piechnik:~ Pqing on In4. Liab. Estate Tax due from the following estate: From: _________________________________________________________________________________________________ l!l Box 312 Address ____________________________ ~----------~ 2% Tax on $ ___________ _ $ _________________ .~ Meadowlands• Pennsylvania 15J47 5,086.90 6% Tax on $ _________________ _ .305·.21. $---~------01 File No~)-6B•l549 Date 7 of ~~':'J.'!..--ll_-_2_2....68 __ --l Ja.nuarr , 15% Tax on $ __________________ _ $ ________________ ~ Date of Payment ---~----~~-~-~Hmt_· -------l % Tax on $ __________ -ll--------------------11! ANDRE\v PIECHNIK Nome of Decedent --------------------------------1 WASHINGTON County _______________________________________ _, Remarks: S E A L NOTE: This Triplicate Receipt Ia be retained lor audit purposes. Estate Tax, Act of May 7, 1927 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 $ $ $ 15.26 $ 289.95 $ Received by -..:..L~~::..:!::~:::.::S:fs~~~t~~~-:-.::--------NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the life tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of!tlh~~e; _ _L_=:~,f::£,~~~=7'4.--~~~~~::__ _______ lJ life tenant or tenant for years whenever it appears that such additional tax may be legally due collectible far any reason whatsoever. / / I -----·-·-,------,---~-----~---~-----~------------------._.--:-~----~~- I RCC·4 (8-68) CQMMONWEALTH OF PENNSYl.V I DEPARTMENT OF REVENUE NO: A 0 3 3 0 2 9 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE .· t ~~~~~=============================~~~l1\ Meadowlaru!s• Pennsylvania 15347 Address _____________________ ~ 2%Tax on $ __________ "'·----------tu File No. o3..-68-l.5 49 Date of D Date of Payment ___ J_an'-:ua_ry __ 7_,_l_9_6_9 _____ --l ANDREW PI:ECHNIK Name of Decedent -----------------1 WASHINGTON County _____________________ -4 Remarks: S E A L NOTE: This Triplicate Receipt to be retained lor audit purposes. 6%Taxon $_~~~)_.7_3 ______ __ 15% Tax on $ __________ _ % Tax on $ ________ _ Estate T ox, Act of May 7, 1927 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 Received by . NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the life tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth shall 39.02 $ $ $ $ $ 1.90 $ $ J6.l2 ;// tf,.-'vh-vtl not be precluded or prevented from hereafter assessing additional inheritance tax at the death of_t .. he;,------:,L----d!.....,-~-....:_....:_ _______ 11 life tenant or tenant for years whenever it appears that such additional tax may be legally due collectible for a reason whatsoever. I f I / ·~ /,) /