HomeMy WebLinkAboutOC1969-0538 - ESTATE OF CHILDS(tJ 0-(pCj-53f
i\ffi~uuit ®f Exrrutnr ®r i\~ministrutnr
~tntt of J.ruunglunuin, t ns:
Cllouuty of 3lllhtn1Jiugtnu \
P all b f h d . d h · :Mt arv Public · d f 'd erson y e ore me, t .e un ers1gne aut or1ty, a ....................... v. ........................................................... m an or sru
County and State, appeared .. ~.:~.:.~ .. ~.: .. ~?..:.::.~.:.E .. ::E:~ .. ~~~.~E.!.~ ... ?: .. ~E.~.~~.!.~ .............. who, being duly
sworn according to law, deposes and says that he is the executor or administrator of the estate of
.... E.~.x:thg ... W. ...... C.bjJQ..~ ....................................................................... deceased, that the foregoing schedules constitute a
1 · , d · f h al d al f Bertha W Childs, comp ete mventory an appraisement o t e re an person estate o .............................................................................. ,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death, based upon;z a'ust ap raisement of each
item made by the above named Executor Administrator. ~ / n 0
S d b "b d b f h' Jl..,.fl ~ l "':.,_,. ~~===-.::0::::._ .. ,_, '\~....,~~=P~~/J..-:L.L4~.~;;..P-k~/~--WOrn&. su scrz e e ore me t zs ........ w. .... ::::..... /. M
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CALIFORNIJ!;·=fd+ojij"co:"PA ... V.::z ..... 9.7~ .............. _ ...... , ............ ..
My Commission expires July l4,. i973 ADDITIONAL INSTRUCTIONS
1. An inventory must be filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33,
Over $10,000, including Copy of Will; 1 Original and 3 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 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2
lluurutory uub .2\pprui.srmrut of the goods and chattels, rights and credits which
were Bertha W. Childs California of ..................................................................................................... late of ..................................................................................................... .
Washington County, Pa., taken and made in conformity with the above affidavit.
REAL ESTATE
The western portion of Lot No. 174 in the General Plan of
the Borough of California, Washington County, Pennsylvania,
upon which said parcel is erected a two-story frame dwelling.
For chain of title see Deed Book Volume 693, Page 407.
REPORTED FOR INHERITANCE PURPOSES ONLY:
Checking A ccount, Western Pennsylvania National Bank,
California Office, Bertha W. Childs, Alberta Wright,
and Helen E. Koerner 754. 38
Bonds, issued to Bertha W. Childs, Helen E.
Koerner and Alberta B. Wright 3' 730. 72
4,485.10
One-third (share of decedent) taxable
69-036
DOLLARS CENTS
13,350~00
1' 495.00
~1/J'b
& '3~ (pC!-~P
Inventory and Appraisement
IN THE EST ATE OF
............ ~.~.B.T.J~A .. :w.:.: .... ~JE.bP..§ ........................... .
Filed ................................................................... ,
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, OLIVER N. HOHMELL
Attorney at Law
423 Third Street
California, Pennsylvania
15419
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KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, in the County aforesaid
on the 28th. day of A. D. 19 69 , before me,
Russell Marino , Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington, in the Commonwealth of Pennsylvania,
the last Will and Testament of
Bertha w. Childs
late of California in the County aforesaid, deceased,
(a true copy whereof is to these presents annexed), was duly admitted to probate; and
Helen E. Koerner and Alberta B. Wright rices
the ExecutKJX in said Will and Testament named, having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW, THEREFORE, I, Russell Marino , Register as aforesaid, do
·grant these LETTERS TESTAMENTARY, unto the said
Helen E. Koerner and Alberta B. Wright
committing unto Them the administration of all and singular the goods and
chattels, rights and credits, which were of said deceased, and requiring Them
to exhibit a true and perfect inventory thereof into the Register's Office, at Washington, within ninety
days from the date hereof, and to render a just and true account of said administration at the expiration
of six months from the date hereof, and to regard and comply with the provisions of the laws of this
Commonwealth .relating to inheritance taxes.
IN TESTIMONY WHEREOF, I have hereunto set my hand and the seal
of said Office at Washington, this 28th.
day of in the year of our Lord one thousand
nine hundred and Sixty Nine
·~ ?~~tVU~I
····~··~··~ .. ···~~··· .................. ,, ........... ~~·~·~~ .. ~~-~~·~· .. ····· .. ······ .. ··········· .... , ................. . · " · Register
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W I L L
I ,Bertha W .Childs of the Borough of California, ~vashington County,
Pennsylvania,being of sound mind,memory and understanding,do hereby
make;publish ~nd declare this to be my last will and testament,hereby
revoking and making void all former wills by me at any time heretofore
made.
First-I direct that all my just debts.and funeral expenses be
fully paid and satisfied as soon as can be done conveniently after
my decease.
Sec_ond-I give and bequeath to my daughter,Alberta B.\.fright,my
dresser with the three pieces of marble.
Third-All the rest,residue and remainder of my estate,both personal
and real,wheresoever situate,I give,bequeath and devise,in equal shares,
to my four children,namely,Helen E.Koerner of 410 Fallowfield Avenue,
Charleroi,Washington County,Pennsylvania,Alberta B.Wright of 325 Grand-
view Avenue,Zelienople,Butler County,Pennsylvania,Floyd E.Childs of
Detroit 27,State of Michigan,and i'iilliar:n \v.Childs of 1000 Cross Street,
California,Washington County,Pennsylvania.
Fourth-I do hereby name,constitute and appoint my two abovenamed
daughters,Helen E.Koerner and Alberta B.Wright to be Executrices of
this my last will and testament,and I direct that they serve without
bond,each being hereby excused from filing bond.
In \vitness \·Jhereof,I,Bertha W.Childs,the Testatrix abovenamed,have
tf hereunto subscribed my name and affixed my seal on this /c_ ...... "-·day of
May in the year of our Lord One thousand nine hundred and sixty-three
(1963}.
Signed,sealed,published and declared by the abovenamed Bertha W.Childs
as and for her last will and testament in the presence of us,who have
hereunto subscribed our names at her request as witnesses thereunto in
the presence of said Testatrix,and
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountant being duly sworn according to law, depose and say that the above account
as stated is true and correct as ........ '!:t.h~Y------------------------verily believe.
Sworn and subscribed before me this ... HL:th _________ _ ~k;~ __ (;__~~---------Helen E. Koerner January 70 day of ----------------------------------------------------19 ........... .
._(e_l-u_f;_ J$ i.J-f J b ~¥NEt-N~--p~------------------------------------------------------------""-=7·------------------------Alberta B. Wright ·
cAuFoRNIA. WASHINGTON CO., PA.
My Commission expires July 14, 1973
Wa1shington County, ss:
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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 evidenced by proofs
the,eof Hied to No .. b3.~ .. ?~~-{::,······:· ~
W1tness my hand and off1c1al ·seal this ___________________________ _
···:·::·:::::~?:~
Register of Wills
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"' : .8 rill ~ Q) .... .... :~ ~: 0 N "" l~ ...., ~l<li t : ~ ~ RUSSELL ;.:r"..RINO ::s :~ 0\ 0 <:.l t:Cj '<:I REGISTEH OF rn LLS <:.l : ~ cO cO z: \;tASHiNGTON ~ s CO .• PA. :a ...., ~: ...., "' ·~ "i;ij rill 0 Q)
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The Court is respectfully requested to determine
proper distr~7Jh.is estate.
~ 7j: #ttM&L~
Counsel
II
OL.IVER N.
HORMELL
ATTORNEY AT LAW
ACCOUNT NUMBER 63-69-538
FIRST AND FINAL ACCOUNT
of HELEN E. KOERNER and AI1BERTA B. WRIGHT, <0-Executors of the
Estate of BERTHA W. CHILDS, deceased, late of the Borough of California,
Washington County, Pennsylvania.
THE ACCOUNTANT IS CHARGED AS FOLLOWS:
1. Inventory filed as of October 20, 1969
2. Advance to the Estate to facilitate administration:
Alberta B. Wright
Helen E. Koerner
3. Rent refund
$ 2,242.55
$ 2, 242. 55
4. Columbia Gas of Pennsylvania, refund
5. Refunds: (medical)
Dr. Ramaswamy
Dr. Patterson
Blue Cross
Blue Shield
Medicare
$
$
$
$
$
10.00
50.00
16. 80
50.00
200. 00
6. Conversion of assets -Sale of real estate:
Selling Price $13,350.00
Less Costs:
commission 667. 50
1 o/o transfer tax 13 3. 50
pro-rata r/e taxes 66. 29
prep. of deed 20. 00
Net proceeds from sale of R/E
Inventory value of real estate
Net Loss from sale of real estate
$ 887.29
$12,462.71
$13,350.00
$ 887.29
* * * * * * * * * * * * *
RECAPITULATION OF ACCOUNT
Assets of estate
Credits of estate
Balance of estate
$ 17,350.13
$ 8,146.64
$ 9,20:i49
$13,350.00
$ 4,485.10
$ 35.00
$ 40. 52
$ 326.80
$ 887. 29
$17.350.12
42s THIRD sTREET Balance consists of:
CALIFORNIA. PENNA.
Cash $ 9, 20:i 49
69-036
1969
May 2,
May 2,
May 2
May 2
May 2
May 2
May 2
May 2
May 19
May 19
May 19
May 19
May 20
May 28
May 28
May 28
June 4
June 4,
June 10
Washington County Reports
Columbia Gas of Pa.
Bell Telephone
West Penn Power Company
!Robert L. Patterson
I I IDr.C. Ramaswamy
Borough of California
Western Pennsylvania National
Bank
Russell Marino, Reg. of Wills
Guy Rogers
!Allegheny General Hospital
Harris Builders
1
Caleffie and Greenlief
iWest Penn Power Company
Columbia Gas of Pa.
Euinet Monument Company
!California Water Company
Malcolm M. Morgah
brownsville Telegraph I August 4 rest Penn Power Company
advertising letters
gas service
telephone service
electric service
anesthesiologist
medical services
sewage service, first quarter,
1969
checks and book
letters testamentary
witness services
medical services
house repairs
funeral services
electric services
gas service
gravestone lettering
water service
1969, County taxes
estate advertising
electric service
sewage service August 4 rorough of California
August 4 Constantime G. Kyreages, M.D. medical services
August 4 llberta Frishkorn
August 4 rarbara DeiCas
services rendered decedent
services rendered decedent
August 25 jest Penn Power Company
September 10 California Water Company
electric service
water service
-2-
14.00
66. 29
8.82
9.48
50. 00
80.00
7. 85
2. 09
17. 00
15.00
25.01
7. 02
1,268.00
4.42
15.36
15. 00
4.37
41. 55
9.00
2. 26
7. 35
25.00
100.00
1 oo. 00
. 64
2. 52
1969
Sept. 10
Sept. 29
Oct. 17
Oct. 20
Oct. 28
Dec. 22
Dec. 22
Dec. 22
1970
Jan. 16
Russell Marino, Agent
:M. R. Enterprize
~West Penn Power Company
" I Russell Marino, Reg. of Wills
!california Water Company
IHelen E. Koerner ~Alberta B. Wright
I Oliver N. Hormell
I Washington County Bar Assn,
!Alberta B. Wright
I
elen E. Koerner
inheritance tax payment
garage rent to buyers
final electric bill
filing inventory
final water bill
executrix fees
executrix fees
attorney fees
estate fee
reimbursement of advance
to estate
reimbursement of advance
to estate
Total
-~-
400.00
1 o. 00
1. 06
5.50
1. 96
250.31
250. 31
834. 38
10. 00
2, 242. 55
2, 242. 55
$8,146.64
63 SOUTH MAIN STREET
Washington, 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 f
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, publisibed weekly having its
place of business at Washington, Washington County, Pennsylvania, and is act-
ing as its agent in t'his behalf; that the said WASHINGTON COL'NTY
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:
.......... Ma.y .... a., .... l5.,. ... 22., ... 1.9.6.9 ..................... ..
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
ihi• offid'"'' ~ood _7;2~
-~--Editor
....... z:_~ay of ........ J-1~¥ .......................... , ~96...9 .. .
:~=.::-5f!t!-
Wasidngton, Washington Co., Pa.
My Commission Expires
November 1, 1969
I
Est~otlces
Th"':ister 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 t:hem
for settlement to the Executors or Admin-
istrators or their Attorneys .
• • • • • • • • • • • • • • • • •
CHILDS, BERTHA W., Dec'd.
Late of the Borough of California, Washington County, Penna. , Executrices: Helen E. Koerner, AI-.
berta B. Wright, 304 Fallowfield Ave Charleroi, Pa. 15022 .,
Attorney: Oliver N. Hormell 423 Third St., California, Pa. 15419 ' ------------~---
I""'
-------------------------------------..,
~ I'
Proof of Publicftion of No~fe iit Bro1ltsville Telegraph~-
State of Pennsylvania,
County of Fayette
under Act No. G87, Approved May .16, 1929.
Charles vl. HcKinley,Bus. Hgr •
.................................................................................... of the BROWNSVILLE PUBLISHING CORPORATION,
of the County and State aforesaid, being duly sworn, deposes and says that the BROWNSVILLE TELE-
GRAPH, a newspaper of general circulation published at 16-18 Bridge Street, Brownsville, County and
State aforesaid, was established January 27, 1915 since which date the BROWNSVILLE TELEGRAPH
has been regularly issued in said County, and that the printed notice or publication attached hereto is ex-
actly the same as was printed and published in the regular editions and issues of the said BROWNS-
VILLE TELEGRAPH on the following dates, viz:
May 5, 12, .19
·--------···-··································-···············------------···························································································----A. D. 19 ...... 69
Affiant further deposes that he is an officer duly authorized by the BROWNSVILLE PUBLISH-
ING CORPORATION, a corporation, publisher of said BROWNSVILLE TELEGRAPH a newspaper
of general circulation, to verify the foregoing statelllent under oath, and affiant is not interested in the
subject matter of the aforesaid notice or advertisement, and t t all allegat9' in the foregoing state-
/) ;.Jl /' ;J ments as to time, place and character of publication ar ue ~
----8~o~s-~iii~ ~bii~iti~~g--c~~~it~~. ---
ESTATE NOTICE
' Estate or BERTHA W. CHILDS
. ~~h~:gt~~e c:~~~~ghPen~!~{~!~1a:
Letters the above. granted to tlce Is Indebted late
upon been no-those lmmed-those to pre-
Avenue
15022 Pennsylvania,
I Oliver N: Ho~meu Attorney at Law
423 Third Street
.. California, Pennsylvania, 15419
Sworn to and subscribed before me this .......... g.~-~~---········
~~~ ... ".£~~~~~~·~~
MY COMMISSiON EXPIRES
f d JAN.. 23, ..1$7-l Statement o A vert1s1ng L:osts
Oliver N. Hormell, Attorney at law
...... 4.~} ... ~?.~-~~----~-~~~-~-~-----··--····································
G.~JJ :f.:<?.r.r.1J.~'--.. f_~):}~ ~.Y.J. ~ .~!:~ -~-~ .. X?. .4.~ .9. ....... __ _
TO BROWNSVILLE PUBLISHING
CORPORATION, DR.
For publishing the notice or publication at-9 .00
tached hereto on the above stated dates $ ....................... .
Probating same .................................................... $ ....................... .
Total ................................................................ $ ..... ~--~-~-~---·-···
Publisher's Receipt for Advertising Costs
THE BROWNSVILLE PUBLISHING CORPORATION, publisher of the BROWNSVILLE TELE-
GRAPH, a newspaper of general circulation, hereby acknowledges receipt of the aforesaid notice and
publication costs and certifies that the same have been duly paid.
BROWNSVILLE PUBLISHING CORPORATION, a Corporation
Publisher of Brownsville Telegraph, a Newspaper of
General Circulation ....................... .
By ........................................................................ .
69-036
lin tqt ®rpiJun.a' Ctinurt nf llu.aqingtnn Ctinunty
ln the matter of the Audit of Account in
Estate of ..... BERTHA .. w ...... .GHILDS ....................... . No .......... QJ, ...... Q9..~ ... .5..J~ ............... , 19 ............ , A.A.
TO THE AUDITING JUDGE:
Enter ................ IDY ............................ ; appearance for ........ H.E?..l:~.D. ... ~.!!. •••• K.9.~.r..:n.E?..:r ... ?..P.4 ....................................................... .
.............. Al.b.~.rta .... B ....... Wr.ight .. , ........ c.o~Exe_"c.u.t.r.i.c.e.s ................................................................................................. .
············-··········-------------------------··············:···············································------------------···································································································
..... JQ.~_tfay of .................... Mg.r.~h ............................ 19 .. ..7.Q ..
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 Counsel suggesting proper distribution shall file
a separate concise statement in that regard.
j
No ......... §~_~§2::~_5)JL ..................... , 19 ............ , A.A.
In re Audit of Account in Estate of
BERTHA W. CHILDS ...........................................................................................................................................................
AUD11T
Jratript fnr i\pptaraurt
FOR
.::1'"' (/) < ..:::r-; 0_.10-
%-' Helen E. Koerner and --o en ~x: > <..) r: :;; Lt-z ..:::t: """oo ...
..............................................................................................................................
....... A.JJ?..~.rY..~ .. Jt'! .... Wr..i.gh.t .. ,. ................................ ..
0 cr• ::JSt; Co-Executrices
u.J 1-:: = --· w (./) (j,; :r: 0::: </) <:; <./) _...! ..::e ::::>W<t JC o::c:::=; c::> r-LJ._ ...
~2
·~
----------------·-·-~----,·-~~~~-.-~~~-·--~-~~--
PETITION SUR AUDIT
Testate Form j
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
·'
No ..... ~-~-:-.?.~::-.~~§ .......................................... A. A.
Fiduciary ...... ~~~-~~--~-~---~-<?.~"£!!.~"£ .. ?:~~---·············
·················----~~.1?-~!:~-~--?.-~ .. Y!.Ef.g~~----------------------· Deceased
Date of Date of
Decedent's death ...... M.~.r.~h. .. l.~ .•.. 1.~2~---·-······················-Grant of Letters ..... ~.P..D1.2~ ...... l.9..ti.S ............................... .
This is the ..... f~.:r.~t__~g<;l __ f.J.n~L ...................................... account filed in this estate
If there have been former accounts filed in this estate, list file number or number and term ................................... .
Election to take Date Election Place of;
Under or Against will. (cross out one) Filed .................................. Record ............................. .
Name of surviving spouse ........... !l.<?.!!.e: ............................................................. : ............................................................ .
List issue, where material:
Helen E. Koerner
Alberta B. Wright
Floyd E. Childs
William W. Childs
.~ .. -;
Did decedent marry after execution of will? (indicate) XXK No. Any children bor~'after execution of will? (indicate)
Yes. No. If answer yes, name them ................................................ -----··································----------------------·-·----------------·
........................................................................................................................................................................................................................................................................................................................ : .............. · ............................ .
Leg.atees Relationship Interest Fiduciary, if deceased or not sui juris
Helen E. Koerner daughter 1 /4th share
Alberta B. Wright daughter spe cial bequest plus 1 I 4th share
Floyd E. Childs son 1 /4th share
William W. Childs son 1 /4th share
List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause:
If partial intestacy, give facts:
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. :me
If any exception give cause:·-····---------------------------------------·
...
69-036
..
Is estate subject to the filing of a Federal Estate Tax Return? .... -----~~---····························-~---~----· ..................... L ....... .
Actual payment mode on Pennsylvania Transfer Inheritance Tax. Amount $ .. ~.<?-~~-.<?.9 ............................................ .
If the Will makes any portion of estate subject to a life-estate, give nome and birth dote 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 denied.
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:
Balance for distribution per account,
Itemize any additional debits not shown by account:
Interest on Savings Account $ 229.97
Total additional debits· (Add)
Itemize any additional credits not shown by account:
Short Certificate
Filing Account
Total additional credits (Subtract)
Balance for distribution
$ 1.00
16.00
$ ...... 9..t.?.QJ. .•. .lt.9. .......... .
$ ..... 229 .. 9.7-............... .
$ ........ ~7 .oo ·--·-----------------------
$ ...... 2L~l6.46 -----------------···---
H balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value);
Balance in Cash
-~
If Family Exemption claimed by Petition, give place of Record: ................ N.Q .. N.~---········---·--··-·--·--·-·---····---------------
If Family Exemption is claimed at audit, give name, relationship and basis for Claim:·--·-·-···-·---··-··--·--···-··-····-··-········
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:
Alberta B. Wright dresser with three pieces of m arble and
one -fourth residue
Helen E. Koerner one-fourth residue
Floyd E. Childs one -fourth residue
William W. Childs one -fourth residue
COUNTY OF WASHINGTON, SS:
COMMONWEALTH OF PENNSYLVANIA
The above named Fiduciary or representative thereof,
being duly ..... ?..~~E~---·----·-··-·--·----doth depose and say
that the facts set forth in the foregoing petition are true
to the best of... ___ :_th~-~F---···------·-·knowledge and belief .
......... $.~QX.:Q ........................... to and subscribed before
me this ... ./.L~~---day of ...... ./-*~~---·········19.?.9 ... .
Signature of Officer ... '1.21..<P.:~-b.t-;(.'Z?.1 .. /.~~'-·······
Title of Officer .... ~2!.~~Y. .. ~~Rf.~.'? ................. ::: ............ .
MARIEM M. NEIL, Notary Pub1tc
Office expi res ..... -el*tf6ftNii'r;WAf11·HI'tS:r-GW-·~~h-11A~--···················
My Commission expires July 14, 1973
And your petitioner will ever pray, etc.
·--~-~--~~~---·············· -·Helen E. Koerner
······-~---/J. ..... IJ~_/:!:: _________________________ _
glberta B. Wright
~· ............. ~ ....... ~ ......................................................... ~" 'P' ............... ~' 'P' .. ~ ................. ~ '!' ..... '! .. "''!' ......... '.
63-69-538 A.A. No. -------------------------------------------------------.--
Estate of ... :'?.~-~!~~ _yv. CHILDS - -......................... -............................ --------
Deceased
Fiduciary ___ g~-~~-!'i-~-·---~9.~~~-~--?.:~-~---
ALBERTA B. WRIGHT
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following1 in conformity with Court Rules
adopted effective December 31 1951 1 being
rule No. 9: paragraph b-e; and divisions
thereof: shown on pages 23-24.
1. Written praecipes of all Counsel in the
case.
2. Copy of order appointing Guardian ad
litem1 if pertinent.
3. Copy of Order appointing Trustee ad
litem1 if pertinent.
4. Proof of service of above.
5. Letters Testamentary or Administration
C. T. A. or an attest copy of Wi II.
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-
~hecetoj/ ..
.............................................. ~~----------------.:: .......................................... .;. .. .
OLIVER N. HORMELL, ESQ.Attorney ~2
'
'Vd ··oo N010NlHSVh\
Slll~\ JO t!31SI~3U
0 N I U \' h ·1·1 ] S, S n H
l. C )1'1 r· tltlll Ol £ IJ u rt ~ t1 I o J t1 • 4
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7
OLIVER N. HORMELL
ATIORNEY AT LAW
423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419
Area Code 412
Phone 938-8970
938-2522
NOTICE OF FILING OF AN ACCOUNT
(As required by the Rules of Practice of the Orphans'
Court of Washington County, Pennsylvania).
MRS. ALBERTA B. WRIGHT
Scottwind Terrace, R. D. # 1
Harmony. Pennsylvania, 16037
February 25, 1970
In Re: Estate of Bertha W. Childs, Deceased
Place of Audit: Third Floor, Court House, Washington, Pennsylvania
Date of Audit: Monday. March 16, 1970
Time of Audit: 1:30 P.M.
Dear Mrs. Wright:
I am sending you this letter in order to comply with the rules of the Orphans'
Court of Washington County, Pennsylvania.
The account on the above captioned estate has been filed in the Office of the
Register of Wills of Washington County, Pennsylvania. On the above date and time,
there will be presented to the Orphans' Court of Washington County, Pennsylvania,
a petition to audit this account. An heir of the estate, as well as any creditor, is
entitled to notice of the filing of this petition and audit, and, should you so desire,
you may appear there at that time.
You are not compelled to appear at the audit, but you may have some questions
on this estate. If you have any questions, please do not hesitate to write or call me.
I shall be happy to give you any information I can, and will do everything I possibly
can to answer any questions you may have.
Very truly yours,
ONH
~9/
File No. 69-036
CERTIFIED MAIL
RETURN RECEIPT REQUESTED.
""' 0 C'
\J.J 0:::: " .c::::
"""J :X:: ._....,.. ~ r-\~ ...
,. OLIVER N. HORMELL
AITORNEY AT LAW
423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419
Area Code 412
Phone 938-8970
938-2522
NOTICE OF FILING OF AN ACCOUNT
(As required by the Rules of Practice of the Orphans 1
Court of Washington County, Pennsylvania).
MR. FLOYD E. CHILDS
15505 Hartwell Avenue
Detroit, Michigan, 48227
F ebruary 25, 19~·o
In Re: Estate of Bertha W. Childs, Deceased
Place of Audit: Third Floor, Court House, Washington, Pennsylvania
Date of Audit: Monday, March 16, 1970
Time of Audit: 1 :30 P. hi..
Dear Mr. Childs:
I am sending you this letter in order to comply with the rules of the Orphans'
Court of Washington County, Pennsylvania.
The account on the above captioned estate has been filed in the Office of the
Register of Wills of Washington County, Pennsylvania. On the above date and time,
there will be presented to the Orphans' Court of Washington County, Pennsylvania,
a petition to audit this account. An heir of the estate, as well as any creditor, is
entitled to notice of the filing of this petition and audit, and, should you so desire,
you may appear there at that time.
You are not compelled to appear at the audit, but you may have some questions
on this estate. If you have any questions, please do not hesitate to write or call me.
I shall be happy to give you any information I can, and will do everything I possibly
can to answer any questions you may have.
Very truly yours,
~o/
ONH
File No. 69-036
CERTIFIED MAIL
RETURN RECEIPT REQUESTED.
r-------------------------------------------------
.,
,
,,
OLIVER N. HORMELL
ATTORNEY AT LAW
423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419
Area Code 412
Phone 938·8970
938·2522
NOTICE OF FILING OF AN ACCOUNT
(As required by the Rules of Practice of the Orphans'
Court of Washington County, Pennsylvania).
MRS. HELEN E. KOERNER
304 Fallowfield Avenue
Charleroi, Pennsylvania, 15022
February 25, 1970
In Re: Estate of Bertha W. Childs, Deceased
Place of Audit: Third Floor, Court House, Washington, Pennsylvania
Date of Audit: Monday, March 16. 1970
Time of Audit: 1:30 P.M.
jDear Mrs. Koerner:
I am sending you this letter in order to comply with the rules of the Orphans'
Court of Washington County, Pennsylvania.
The account on the above captioned estate has been filed in the Office of the
Register of Wills of Washington County, Pennsylvania. On the above date and time,
there will be presented to the Orphans' Court of Washington County, Pennsylvania,
a petition to audit this account. An heir of the estate, as well as any creditor, is
entitled to notice of the filing of this petition and audit, and, should you so desire,
you may appear there at that time.
You are not compelled to appear at the audit, but you may have some questions
on this estate. If you have any questions, please do not hesitate to write or call me.
I shall be happy to give you any information I can, and will do everything I possibly
can to answer any questions you may have.
Very truly yours,
ONH
~o/.
File No. 69-0:.16
CERTIFIED MAIL
RETURN RECEIPT REQUESTED.
,
..:r ..::r-U) <t 0
~--J o._ 01 ..._ -J -,..,~ 3:: 0 •'-X:: ·' 0 .. <::::: L;_ a 0 ;?: ,.... .... _
0": ---a: 1-L!.J :.....: w • .!;-1-;z 0::: V) (}') _ _j "'-'t: U) ::::: X:: :::::> <::> U) -0: tu ~ C:> c:: ;.;. ' 1 ,...._ ---..
... ..
OLIVER N. HORMELL
ATTORNEY AT LAW
423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419
Area Code 412
Phone 938-8970
938-2522
NOTICE OF FILING OF AN ACCOUNT
(As required by the Rules of Practice of the Orphans 1
Court of Washington County, Pennsylvania).
MR. WILLIAM \V. CHILDS
100 Cross Street
California, Pennsylvania
February 25, 1970
In Re: Estate of Bertha W. Childs, Deceased
Place of Audit: Third Floor, Court House, Washington, Pennsylvania
Date of Audit: Monday~ March 16, 1970
Time of Audit: 1:.:10 P.M.
Dear Mr. Childs:
I am sending you this letter in order to comply with the rules of the Orphans'
Court of Washington County, Pennsylvania.
The account on the above captioned estate has been filed in the Office of the
Register of Wills of Washington County, Pennsylvania. On the above date and time,
there will be presented to the Orphans' Court of Washington County, Pennsylvania,
a petition to audit this account. An heir of the estate, as well as any creditor, is
entitled to notice of the filing of this petition and audit, and, should you so desire,
you may appear there at that time.
You are not compelled to appear at the audit, but you may have some questions
on this estate. If you have any questions, please do not hesitate to write or call me.
I shall be happy to give you any information I can, and will do everything I possibly
can to answer any questions you may have.
Very truly yours,
ONH
~o/.
File No. 69-036
CERTIFIED MAIL
RETURN RECEIPT REQUESTED.
J
-T • ,r.e:;,..._
..
In tift Cltnurt nf Cltnuunnn itltns nf llus4tngtnn Cltnunty,
Jf.ennsyluuniu, ®rp4nns' Cltnurt llini.ainn
63-69-538
ESTATE OF No._....:$;..::3..;:_8_o=f~l~9=6.:....9 ______ _
Bertha w. Childs, In the matter of the First and Final
deceased. Account of Helen E. Koerner & Alberta
B. Wright, Executrices
ADJUDICATION AND DECREE
And now March If , 19 70 , this matter came on for. hearing,
audit and distribution at this session and testimony taken; and thereupon, upon due consideration
thereof the balance for distribution in the hands of the Accountant is determined to be
$ · 9,lt16.~6 and the account is accordingly confirmed; and it is ordered,
adjudged and decreed that the said balan~e be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and mode a part hereof, unless exceptions hereto be filed
sec. reg. or an appeal be taken herefrom s~. leg.
SCHEDULE OF DISTRIBUTION
Bal~nce per account-----------------
Additional debit asked at audit
Additional credit asked at 'audit
Balance'---------------------
Deduct Clerk's Costs & Receip·~-------------
At>torney __ -JQ.._J._i~.....;viLie~r"'--'N...__ • ......__..H...uo.L.;rmuu.>e..._l""'l.___ ________ _
Russell Marino, Agent, transfer inheritance
tax:-
Balance estate liability
Individual liability of Alberta B.
Wright and Helen E. Koerner
$211.82
89.70
2 .oo
$ 9,203.4.~
$ 9,433.46
$ 9,ij.l6.46
$ 9,089.94
J
Alberta B. Wright, daughter, 1/4 residue, minu
share (!) of transfer inheritance tax due on
individual liability ($44·.85),
P~ . .EtJ!. .s:z ,:;-:z~-7d
.rt
Helen E. Koerner, daughter, 1/4 residue, minus
share (t) of transfer inheritance tax due on
individual liability {$44.85),
. ·.. Floyd E. Childs, son, 1/4 residue,
William w. Childs, son, 1/4 residue,
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c • • Law Offices
OLIVER N. HORMELL
California, Pennsylvania
ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA
In re Estate of
} No ... ~?.~ .......... of 19 f3JL ... .
RECEIPT
do hereby acknowledge to have received from H~~~n .~ .... :{(.Q~.:r::Q.~.r: .<Hl.Q NP.er.t.a .B •.. Wright,
CP.-:E)S:e.cuto.rsof the Estate of ... J?.~rt!l.~ .W~. ,c;:pg~.l:lt ............................... , Deceased,
the sum of .T.'Y.q .Th<?~~~A4. 1:\V.Q. H~P.cl:r~.Q .NiA~tY.-.f.Q\l;r: .~!).~ .. ~:\. /.l.Q9. :-. ::.:.:-.. -. dollars, in
full payment of the amount awarded me under the decree of the Orphans' Court of Washington County
entered .¥.~;r:c;J;l,;I..~t ....... , 19.7P., at the above number and year; and I do hereby authorize and
empower the Register of Wills in and for said county to enter and file this receipt.
I ·t h f I h h to t my h d d 1 at California Pennsvlvania · n w1 ness w ereo , ave ereun se an an sea ............... L ••••••• ..; •.•••••• ,. • ,
this .... ./.'/.-......... day of .... ~P.l?g ......................... A.D. 19.7.q .. .
'Vitness('/J ) h~11 / .. /);1· JJ I ....... Yf{.Ut.:{Jt .. ~ utf-tll . .:le.Lftk<V.
/ 69-036
~~.~~4:.
William W. Childs
(seal)
/
. )
Law Offices
OLIVER N. HORMELL
California, Pennsylvania
ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA
In re Estate of
} No. 538 of 19
RECEIPT
69
KNOW ALL MEN BY THESE PRESENTS That I, f.~Q.YR.~· .. ~ft~J;...J?? ............... ,
do hereby acknowledge to have received from .I:J.e:1.e:~. ~~ ~?.e:~!J:C::~. ~P?. A~~-~~!~.~! .~:r~ght,
C9;-.~~-~<;!¥~PX~ of the Estate of ... B~.r:tba. W. •.. Cb:i.lds ................................ , Deceased,
the sum of .~Y:"~ .. ~9. <?~i?~n<?. f:~<?. 1ilfn4r.~<J..Nin~tY.":f<?¥.r: -~~-q .~L/.W9 .. -. ::. -:. :-.:-: 1lollars, in
full payment of the amount awarded me under the decree of the Orphans' Court of Washington County
entered .. lW~;r:ql;l,~.~l ...... , 19.79., at the above number and year; and I do hereby authorize and
empower the Register of Wills in and for said county to enter and file this receipt.
In witness whereof, I have hereunto set my hand and seal at ?.<?~ .. <:;:h~~~~t.t.e:Lf~<?t,i_q~ ....... ,
this .. ?-:~.~ ...... day of .... -k\P.~g .......................... A.D. 19.79 .... .
--;11} t. ~ 1 · · .:F.io~~ici~· ·'"· · · · · · · · · · · · · · · · (seal)
69-036
Law Offices
OLIVER N. HORMELL
California, Pennsylvania
ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA
In re Estate of
} No . 538 . . . . . . . . . . . . . . . . of 19 . 9.9 .....
RECEIPT
KNOW ALL MEN BY THESE PRESENTS That I, .A~~~.J.l.A'f\.~ ... WRlGU.T ......... ,
do hereby acknowledge to have received from .. ~~f~.I?-.~.·.~<?~X~.e:~.~n<:l-.4\~l?~.r:~~.~ .. Wx~ght
co:-.E;~~S~~~~~. of the Estate of .. ~~.:r:t.lJ.;;t. W .... C.l'P:~Q.~ ................................... , Deceased,
the sum of .T.W.Q.Thousand.T.w.o.Hundre.d.F.ift~.and.Q6jl.QO.:-.. -.. -:.':'".:-.. -:.~.~-~. dollars, in
full payment of the amount awarded me under the decree of the Orphans' Court of Washington County
entered ... ¥~~.C:~}.~L .... , 19.~9., at the above number and year; and I do hereby authorize and
empower the Register of Wills in and for said county to enter and file this receipt.
In witness whereof, I have hereunto set my hand and seal at . 'tl_~:~TP.C?~Y.• .. P.~!1.11~Y.l.~:~q~i.O:~ ..... ,
this ...... ~1..~ ..... day of ... AP.~g .......................... A.D. 19 .. ~Q •..
/. ... 01'~.1/. i.J~&. ...... . A berta B. Wright---"# (seal)
69-036
4 ' '
Law Offices
OLIVER N. HORMELL
California, Pennsylvania
ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA
In re Estate of
} No. 538 69 of 19 ....... .
RECEIPT
K.l'\JOW ALL MEN BY THESE PRESENTS That I, .. I-J~ L:tl!l:-C~, .. :£$:0~ RN~.~ .......... ,
do hereby acknowledge to have received from .B:~~~:P. E. KQerner. ao.d Alb.erta B •. W.ri.ght,
<;9.--:~~.E;S:!l.t.q:rSof the Estate of . ~~.r:t.l?-~. W.· .. <;.1?-q~~~ ................................. , Deceased,
the sum of .T.w.Q .Tholl.Ei9-n4. T.w.Q. HtJ.:n..cl:r~.cl .:V.ifty. P.lJ.9. P.G nP.Q. :-. :-.. -:.-:. :-.. --: ::.:-. :-. dollars, in
full payment of the amount awarded me under the decree of the Orphans' Court of Washington County
entered ... M.~r.~Q.. HL ...... , 19.7 P., at the above number and year; and I do hereby authorize and
empower the Register of Wills in and for said county to enter and file this receipt.
In witness whereof, I have hereunto set my hand and seal at . ~~.3: ~ ~~.r:'?~ L .f:>~n~~.Y. ~ Y'~I?-~~ .' .... ,
this .. ~}~ ...... day of .. tJ.~···· .................. A.D. 19.7.Qh ..
.~-n-10·;~··: .. <seal) Helen E. Koerner
69-036
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Form RCC-33-RI
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYlVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTION.S
COUNTY OF
IhWORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the
Register of Wills of the County where decedent resided; Return is due within one year after
date of death, unless an extension is granted hy the Secretary of Revenue, (Section 703 of
the_Inl:)eritance.an!i _E_state Tax A,ct of 19!)1.)
IN THE MATTER OF THE ESTATE OF }
BERTHA w. CHILDS AFFiDAVIT OF ......................... .. .......................... (.st~t~"(;:;}i"~;;:;~ .. -~t "'d~~~~t-)........... . ... ............ .... .................... EXECUTOR S
Late of ...... W.as.hington. . . .................................. County ~
:.~ .: ~::~::::1: ---~: -··:·:~~} '"
. H~~~-N .. ~, .. K.Q~B.~B ... 9.:.P..4 ... A.~.:S.~RTA _;s,. W.BJ.GB.T.. .. . . . . ... .. . . Co-ExecutorS
of the estate of the above-named decedent being duly sworn, depose and say
Decedent died ....... JYiarch 1} ........ .
(Month)
...................... , 19 .... § .. ~ ........ ,J testate leaving a last will, copy of which is hereto attached, }
(Day) (Yt11r) l intestate
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
That as such .... ~.2.:.~.~-~-~-~~.2E5! ........ deponent is familiar with the affairs of said estate and the property con-
< EXt!eu tor·Aclministrator)
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 INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT .. . . .
NONE
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.hedu!e 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 Sc.hedu!e 8 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 the decedent
at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks
of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for
any other person or person~ giving also separately the accrued interest thereon, if any, down to the last
interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death
in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent; all obligations, whether by statute or agreement they
are designated as tax free, of the United States, or any state, or political subdivision thereof, or of
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 mortgae;es 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 polici-es 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.
69-036
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 the 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 regarding said transfers. 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 intlividually, or jointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, 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, andthe 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 relationship, 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 unpaid 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. ~~~n~ Subscribed and sworn to before me this ... ~~ ........... .
................ ,.~~ ................. day of ......... ~ ................... 19 ... ~.~ .... .
............. , ........ ~ .... 9.f.J ..... ~, ..
MARIEM M. NEll, Notary Publie
CALIFORNIA, WASHINGTON CO., PA.
My Commission .expires July 14, 1973
~~~~fL -------
304 Fallowfield Avenue •••••••••••••••••••••••o••••••••••••••••••••••••••••••••••••••-•••••••••••••••••••••••••••••••••••••••••••••••••••••••-••vonoM .. o•
(Street Number)
...C.haxl~.r..o.i.~ .... P.~nnsylvani.a ......................................... .
(City or Town and State)
NOTE: Before ~-igning 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,
.l
--------------------------------------------------------------------------------------------
RCC-::l:Ja-RI .I COW,IONWEAL'fH O.F PENNSYLVANIA
TrtANf::FER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
:leal 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, report on
Schedule "E". Property held by the decedent 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 Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a refer-
ence to the record of th~ conveyance by which the decedent took
title; if a farm state number of acres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assess-ments, accrued interest on mortgages, etc., are to be listed on Schedule "F",and must not be deducted from this schedule.
The western portion of Lot No. 174, in the
General Plan of the Borough of California,
Washington County, Pennsylvania, upon which said
parcel is erected a two-story frame dwelling.
For chain of title see Deed Book Volume 693, ·Pag
407.
__.I
I v
/ /
Insert this total opposite "real property", Schedule
"A", in the "As Reported" column on the last page of
this return
(1) (2) (3)
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAROF ESTIMATED CAUTION DECEDENT'S MARKET VALUE (Do not write DEATH in this space)
X X X X X 13,350.00
... ·.·
r/,
Rf!C -33b -'RI
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
Unit
Cuh in hand, Cash on deposit, Bonds and Mortgages, any interest in a Copartnership or Unincor-
porated Business, Judgments, Royalties, Rights, Shares in Trust Funds, Leaseholds, Pensions, Promis-
eory Notes, Claims, Insurance payable to Estate of Decedent; Annuity and Endowment Contracts;
Corporate Bonds and Stocks, with Accrued Interest and Dividends Declared and Unpaid to Date of
Death, Accounts Receivable, Jewelry, Wearing Apparel, Silverware, Houoehold Goods, Automobiles
and All Other Personal Property of Every Nature Wherever Situate. (Property held jointly by
decedent and another must be listed showing names and addresses of ·other Joint Owners and their
relationship to decedent.)
Values
NONE
fEx•·C!UliJf·Adminh;trat.JJr mw;t lt,t.al '1Eklimat•·d '\f<ukt·t \'alw·" <:qJumu ~o. 1 aud c:arry tot~l tq
c·t,)umn ;\t,. 1 in "Summary" IJH r .. ,..,.r~o;,. t-~id~> <Jf ~·h~dulf~ U.)
(1)
(2)
DEPARTMENT ESTIMATED VALUATION MARKET VALUE
AT CAUTION
DATE OF DEATH (Do not write in
this space)
Note: This schedule must list all intangible personal property such as, cash in bank, bonds and mortgages, promissory notes, claims, insur-
ance, corporate bonds and stocks, accounts receivable, interest in partnership, etc., even though physically located outside the Common-
wealth at the time of death. As to tangible personal property (e.g., jewelry, wearing apparel, silverware, household goods, books, paintings,
automobiles, boats, etc.) state where it was actually located on the day of the decedent's death. Tangible personal property which is definite-
ly established to have been physically situated outside this Commonwealth other than for a temporary purpose, is not subject to ta.x in
this Commonwealth. In the absence of a specific declaration as to actual situs, said property will be presumed to have been physically
present within this Commonwealth at the time of death.
!'ll\!\lll\ 1:-:\T:l'I! UF l'E~\TSYL\"A~I.\
TILL'\Sl•'FR INHElUTA.~CE TAX
1\ES IIW\T 11FC'F1W\'T
SCHEDULE "C"
T 11.AN S FEnS
( 1) Did dt~cedent, within two years of death, make any transfer of any material part of his estate, without
recei \' ine; a v ctluabl e and adequate consider11 tion therefor? (Answer yes or no) no
(:.!) Did <i;,ce•lent, within two years of death, transfer property from himself to himself and another or
!•thet·s (including a spouse) in joint ownership? (Answer yes or no) no
(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 health 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 enrl before his death:
(a) The possession or en,joyment of or the right to income from the property transferred?
(Answer yes or no) _no
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or 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) ___ n_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 co11ld 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 <;tffirmative, 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 hy the attewling 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 anrf to whom transferre<i, with
relationship of transferees to decedent, if any. Submit copy of any trust <ieed 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 LJESCRIPTION
NONE
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MAIUCET VALUE
(Estimated) DEPT. VALUATION
(Dept. Only)
t-
•
~ • RCC-38
CCMM0N\'VE,\LTH l)F PENNSYLVANIJ\
THAl\'SrElt TKHElU Ti\NCE TAX
rtFSinE~T nECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY ----------------------------------------DSTRlTTIOSS: This schedule must disclose all property, real aml personal, owned by the decedent jointly
with 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 tmder Schedule
".-\", 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-owners to
the decedent.
==================================~====~===-Description of Property, Date of Acquisition, Name I Unit
Address and Relationship of Co-Owners, and Place i Value
of Recore! of Instrument, where Real Estate._ l _
percentage
Share
REPORTED FOR INHERITANCE PURPOSE~~ ONL~:
Checking account, Western Pennsylvania
1
National Bank, California, Office,
Bertha W. Childs, Alberta Wright and
Helen E. Koerner ~ ~
opiZN€ t> ? ""V.)/ ~ fJ§.J ('
Bonds, issued to Bertha W. Childs, Helen
E. Koerner and Alberta B. Wright
3, 730. 72
Total 4,485.10
One-third (share of decedent) taxable
Estate
Valuation
1,495.00
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
DEPARTt~NT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
Value of
Decedent's
Interest
-
-.Q . c.c
RC'C.-3~d.-RI .
,C'DMMONWEALTH OF PENNSYYLANIA ,
t--TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
BENEFICIARIES AND ADDRESSES
State full names and addresses of all who (
h ave an interest, vested, contingent or other-
wise, in estate)
Alberta B. Wright
Scottwind Terrace, R. D •. #1
Harmony, Pennsylvania
Helen E. Koerner
304 Fallowfield Avenue
Charleroi, Pennsylvania
Floyd E. Childs
15505 Hartwell Avenue
Detroit Michie-an
William W. Childs
1000 Cross Street
California, Pennsylvania
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP SURVIVED (If step-children or
illegitimate children DECEDENT
are involved, set STATE YES
forth .this fact.) OR NO
daughter yes
daughter yes
son yes
son yes
·--
DATE INTEREST OF
OF BENEFICIARY
IN ESTATE BIRTH
special bequest and
1 I 4th residue
1 I 4th residue
1 I 4th residue
1 I 4th residue
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
N_ONE
Will
Administration ! No. Year ........... .
P.-1 THE
~lATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.. BERTHA.W .... CHILDS .
Deceased
Late of .. California
County of Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
OLIVER N. HORMELL
Attorney at Law
423 Third Street
California, Pennsylvania
15419
(Executor-Administrator
must complete "As
Reported" column #1.)
C) : ...., '"'d ~ ., . : 1:-.j ., ('!> ('!>
0 :o ll> ;;l ll> "' : ...... :::1 0 ..... "' : ...... : i:j ~ :::1 ...., : i:j : c+ ('!> ll> '"'d
ll> 'i:>':f-';;~ ..... a
X : ('() :'-<! '"'d '0 ~ .., '0: ., ~ ........... : : 0 ~
('!> p;-:~: "g
t%j i:j:i:j: :4. ~ ():C'D: '<
ll> : ('() : 0.. rt : :~ :'lj : . IJ : s:: :.., ,.., :o
:'lj :'"d :o :ro
: (/J :..,
: ('() :c+ :rn ~ :o ,_
:i:j :::0 : f-' : ('()
>:...::::~ :-:o
:::i :ro :o.. . en :....., : c: :o E!:: :.., E!::
> . ~ ·..-... ...-...... ...-..... ...-...... ....c: :w W en en :() ::r g. g. . :::::>' • • • ~·-c.i cj > :~ ._; : :
~-0~-(1)-(1)~
::; : :~: :~-;:
"'-"" . ~ en :co :~ : 'v.:> ~ \j::>. :co . :C}l ('!) -
:C}l :C}l :0 "0 -:4! :. :. o-:o :o ·o ~
:o :o :o ~
~~-~-~ "-....:
K· ~ ~~ ~i:j ~: :\ : (t ~: ~ ~--· !1: t-o :~ ~"-3 : ..
:<:) -· :o: 0, a 8_ II (): () :o-
II
/
"
----------------------------------------------------------------------------------
Form R't: C·l.O DEDUCTIONS ALLOWED IN /
OFFICE OF TME
REGISTER OF WILLS STATEMENT OF DEBTS
AND DEDUCTIONS
'"' "" 0' ' 3/rA'~)
0~~~7; OF---------COUNTY
AND AGENT OF THE COMMONWEALTH
Register of Wills, Ageol 0..,...
ESTATE oF _.=B::....:e::....:rt:....:..:h.;;.:a:::._W:....:....:•___:C::.;h:...:l:...:.l:...:d.:..:s:c....... _____ L.ATE oF _C_a_l_if_o_r_n __ ia~, _P __ e_n_n_s-"y"-l_v_a __ n_ia _______ _
DATE
U:169
May 2
Mav 2
May 2
May 1<
May 1!
May 1<
May 1<
May 21
June 4
June 1 ~
August 4
August 4
August 4
DATE OF FILING APPRAISEMENT October 20,1969 March 13, 1969 OATS: OF DEATH -------=-------------
NO. OF
VOUCH£~ NAME OF PAYEE REMARKS
Washington County Reports advertising letters
Robert L. Patterson anesthesi-ologist
Dr. C. Ramaswamy medical services
Russell Marino, Reg. of Wills letters testamentary
Guy Rogers witness services
Allegheny General Hospital medical services
Caleffie and Greenlief funeral services
Quinet Monument Company gravestone lettering
Malcolm M. Morgan, Treas. 1969 County taxes
Brownsville Telegraph estate advertising
Constantine G. Kyreages, M.D. medical services
Alberta Frishkorn nursing services
Barbara DeiCas _pursing services
~-----------------------------+------~--
Sept en ber 10, ~~
October 20 Russell Marino, Reg. of Wills filing inventory
Decemjber 2~ Helen E. Koerner executrix fees
Decemlber 2~ Alberta B. Wright executrix fees
QP.r..P...mlher 2~ Oliver N. Hormell attorney fees
... ~ ~
Januarty 16 Wash. County Bar Assn. estate fee ----------t--··------··-·---------+---____;1---
----+---+----+---------------L--------··· . .:... -------·-·--·--+---+--
~ V I ...
COMMONWEALTH OF PENNSYLVANIA }
couNTY OF Wshington ss:
1, Helen E. Koerner and Alberta B. Wright, HEREBY CERTIFY. THAT. TO THE BEeT OF
MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPEN!IDJ OF
AoMINISTRAnoN suBMITTED To THE ESTATE oF Bertha W. Child::;;,s=-----------DEcJ£Aes:o. As DEDucTioNs FoR
INHERITANCE TAX PURPOSES.
SWORN AND SUBSCRIBED IIEFORE ME THI'5 16th Janu~ 70 9'24i<;t1 J qr; 11£(__?. 1 e __
·---
MARIEM M. NEIL, NotJry Puhlic
CALIFORNIA, WASHINGTON CO., PA.
)AY Commission expires July 14, 1973
69-036
DAY~--~~·-~~:-~.)
.-' , Fo·· r1t .. .:.
'7 0 JP.H Z 6 M1 I I 13
REGISTER OF WILLS
WASHiNGTON CO .• PA •.
t'
R C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Hl!LEN E. KOERNER & ALBERTA B. WRIGHT
(Executor ~
IN YOUR REPLY PLEA8E
REP'I:R TO 37-214-2
In Re: Estate of ___ ---.:B=ER=T:=.:HA~:.:.W..:..• _C:::H:.:.:llD=:..=S:__ _____ _
_____ :.:.WA:::S::.:HI=-=.N::.::G~T-=00~----County -File No. 63-69-538
You are hereby notified that the original
appraisement in the estate of Bertba W, Childs
has been filed in the office of the Register of Wills qf Washingtcn
County on October 29 , 19..2.2. Said appraisement reflects the
following valuations:
Jt. Held
Real Estate _____ 1:!!:,3.£J,r....3o<:..oo5~0::..!:.-=0~0---
~ ---=1 ...... =49'""5:..:...o.;:;..;o;;.__ __
Transfers __________ ~~~~~------
Total ----------=14:!:.,Z-8::.:4~5:....:•:...:o:...:o __ _
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 (6%) percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date ___ ~O~ct~o~b~e~r-=2~9~1 ~1~9~6~9 ____ _
Title W. R. CHANE.'Y , CHI ' APPRAISER
DATE OF DEATH: March 13, 1969
Note: This is not a bill.
RCC-39 (!1-88)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of CHILDS,
(Last Name)
BERTHA
(First Name)
w.
(Initial)
SUMMARY
DATE OF DEATH-..:3:_-.:::.1:::...3-_6:....:9 __ FILE NO.
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
63-69-538
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: ---=:1~0---==-29=----=6;..,;9=------
03-13-69
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 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
00 Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$ J.·-s. "'S')U uu 13.:350 $ $ ____________ ~---
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
l.A.95 00
14,811.5 00
annuities................... $--~----4--
ESTATE TAX ASSESSMENTS $ _____ .~.-..-_
1.495 00
14,845 00
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
$ ____________ -4----
$ ____________ -4----Tax on$ 2%
Tax on $-----------4---@
Tax on$ 5% $--------4---
nxoo$ lK $ ____________ -4----
Tax on$ 15% $ ____________ -4----
Exemptions *
Total Estate ----------1---
TOTAL TAX $------------~----
Less tax previously paid
BALANCE
Less 5% of tax if paid within
3 months after death
$======'=====-
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6% from
-----to -------
$ ______ -4---
$====~==
AMOUNT OF ESTATE TAX ASSESSED $~------+--
Estate tax paid $~ ____ __J __
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE DUE $ _________ __J __ __
Add interest at rate of 6% from
----------~10------$-------------4----
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
Administration ( No.
IN THE
Year .......... ..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
. BERTHA .. W •.. ClULDS ..
Deceased
Late of. CALIFORNIA
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
~.,.
..:_~ .... ·. -;·~·-~
Fonn RCC-2
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 1 7 1 2 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ............... Q.gt.~~·~tir-~tofl·92.9 ................ .
COUNTY ..................... ~ ............... .
FILE NO .............. §.?.:..?9..:?.~.? ........................................... ..
Whereas, ...................................... B..~rtha .... W. ....... C.hU<i..~ ....................................................... late of ........................................ 9.~-g-~:r.P.:?::~ ................................... .
in the County of ................................................. Wg,§b.i.ngt.Q.P. ..................................................... Commonwealth of Pennsylvania, having died on
the ........................................... l.J. .... t.b .................................... day of ........................ ~.~-~.. ...... ......................... 19.A?. ... , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ................................. W..~.R .. ~ ..... Q.b~ .. 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 Appraisement Description of Asset Value& Made for Inheritance Tax Purpo1e1
$
REALTY:
The western portion of Lot no. 174, in the General
Plan of the Borough of Califonira, Washington County,
Pennsylvania, upon which said parcel is erected
a Two story frame dwelling. For chain of title see
Deed Book Volume 693, page 407. 13,350 00
JT. HELD:
See of Scheduel "E" attached to appraisement 1,495 00 copy
~~
.!.LI-,O'f.~ vv
Total lll7.~JlaiX: CJUJI
form~;V:fhb~: ::~~~w~ ~~in~l·~: ~.~ o~·~·;;;~~~~~;;•;".~·~~~~~~~~ii~~~:
ppra ser ;EJ ..... _:!.;;.~~:.· ... ··: ........... .........................................................................................
If umber and Street)
.... ..................................................................... , Penna . (Polt Ofllee) _,
!
I
H H ....... H ...... WASHIID'l'ON.. ....... . .................. County
=====¥=~ ~ ., -.E: o·· .. I '-. ... . .. ~
RESIDENT INHERITANCE TAX APPRAISEMENT
f7o 11nR : :1 ~~!! g 43
Estate of
BERTHA W. CHILDS RUSSELL :.:M::INO
REGIS -r--, c"· \11 1' LS Deceased. 1 t n J r ' L
Late of WASHINGTON CO .• P~.
CALIFORNIA
Date of Death, ........ ~~.C:.h.),.J. .. '-... .. 1.:9.~9. ..................... .
A ppraisem e I! t Doc kef Vol., ····H···H·····H.37 ........ H.HH .. H ....... ..
Page, ....... ?.J.A::?. ................... No ... :§.?..~~.9.::~?..13. ............ .
Filed in Register's Office, 9.<::~<:>~ .. ~ ..... ?.9.~ .. 19.§9. ..
Amount of tax due $ J .................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra.isement,
Appeal ft'om Appraisement,
Entered and charged,
,t"