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Home My WebLink AboutOC1970-1247 - ESTATE OF LEMLEYDate of Death:Dec.27,1970 1\ffiiluntt (@f 1Exrrutnr ®r 1\bmttttatratnr ~ttttt of Jruu!iyluttttht l <1touuty of 1Utt!il1iugtou )!i!i: Personally before me,the undersigned authority,a n.o.tar-Y-p-ublic in and for said County and State,appeared .L.emon..A....Lemle.y-..and..Char.les...L..Leml.ayh.o,being dulyareswornaccordingtolaw,deposes and says that the y ill:the executors~of the es- tate of Emma..B.•..L.emley deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ..Emma..B.....Lem~e.y....., 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 a just appraisement of each item made by the above named Executor s ~ d O SfwornmandSUb.s.cribed bet f 90re ~e this ..···I:..!~····}..tI.f).:[~~. ay::;/.;,....'...\Exec~".. My co~'~'~~r6h~"'915~6t'ar~lic .-.I ..Y..rI....,.//~..rV7 Wash •Wash•Cou~ty ,Pe na.ADDITIONAL INSTRUCTIONS Executor 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:I 1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33, Oyer $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 3Juurutory tttW l\pprtti!itmtut of the goods and chattels,rights and credits which were of ~Enuna B'•...Lem.ley late of City of Washingt.on . Washington ,County,Pa.,taken and made in conformity with the above affidavit. ) ersonalty DOLLARS CENTS Checking account-Mellon National Bank &Trust Co., Washington,Penna.------------------------------- Household goods-see attached itemization----------- One Ladies Diamond Ring---------------------------- Social Security Contribution on funeral bill (non-Taxable)-------------------------------_ Total personalty------------------ Realty Lot (40 x 150 feet)situate in 7th Ward,Washington, Penna.,With dwelling thereon known as 1035 Sycamore Street.See Deed Book 531,page 261,Washington County,Penna.,records.Appraised at exact figure 307 91 361150 35loo 255.00__1_- 959t41 sold for--------------------------_________________$8 000 00,. TOTAL ASSETS Personalty $959.11 Realty $8,000.00 Total Estate----------$8 959 11,. ... .. /o<?~ ~3 -'7CJ-/~tf7 Inventory and Appraisement IN THE ESTATE OF Emma Belle Lemley,a7k1a,Emma B.Lemley,a/kia,Mrs.Emma B. ~.~;!.,~y.~....~.l~/~.,....~~...~~JJ.~...M.9ore .Le~ley Filed ,19 . .... ...-;;-];;:;'::c C/)G)c ::r.:C'J ~'~~ :-::--i ;--':;J"._.._;~,., ~::~~ ,) ~):-..r-v r-# ;:-:-.-(f)c.') .- -----l c__,- ~) .......-.-!It :: ..::::> q.---:tI i ;.:J UJ, ~Y.:u/~...ztJ7 tLa~~•wu~_f-•""J:/;;>,,1' .k('V"'), Adam L.Sanders-B.A.Franks ;".. .. 1;Y'( \ (ltnmmnnwtultlJ nf 'tnnnyluuniu.!nn:lIttn4ingtnu (ltnunty. I .. <, ./' KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid on the 31st.day of December A.D.19 70 ,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 Be 11e Moore Lemley Emma Belle Lemley"A!K/A Emma B.Lemley"Mrs.Emma B.Lemley"A/K/A JIDnma / late of City of Washington in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),.was duly admitted to probate;and, Lemon A Lemley and Charles L.Lemley the Executor s in said Will and Testament named,having appeared before me and taken and subscribed the oath of office prescribed by law; NO~,THEREFORE,I,Russell Marino ,Register as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said• Lemon A.Lemley and Charles L.Lemley committing unto The m 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 r,ender 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 31st. day of De cember in the year of our Lord one thousand nine hundred and Seventy )~.~ .......................................~~.. Register r •, '\ " 1\ \ 'I 14~tt~r!i m~!itam~ntary ESTATE OF 'i, .............~~...J?~.±J.~.....~~m.*.~..Y..A....~/~/~... J8mm.a B.Lemley,AjK/A Mrs Emma " B.Lemley,A/KIA Emma BelIe Moore'Lemley 1 ~2 LAST WILL AND TESTAMENT I,EMMA BELLE L~1LEY,of Washington,Pennsylvania,being of sound mind,memory and understanding,do hereby make,publish, and declare this to be my Last Will and Testament,hereby revoking any and all wills he:r'etofore made by'mee 1.I direct that all my just debts and funeral eXpenses be paid as soon as conveniently may be done after my decease~ 2",I direct that a small monument be erected as a marker for the graves of both myself and my deceased husband, Isaac Leroy Lemley.. 3",I also direct that a.small monument be erected as a marker for the grave of my husband's mother,Jane Lemley,who died November 10,1909,at the age of 79 yearse 4..I do give,devise and bequeath to my grandson, Charles L"Lemley,t he sum of Five Hundred ($500 000)Dollars,in ,payment fo I'money paid out by him during my sickne ss.in th.e year 1935,and also for the many other helpful things he has done for me in the past years .. 50 I give,devise and bequeath to my eldest son,Lloyd Gs Lemley,my diamond ring e 6 0 I direct that all the r~st,residue,and re~ainder of my property,real,personal and mixed,of whatsoever king and Wheresoever situate,be divided into three equal shares.I do give,devise and bequeath one share to my son Lloyd Go Lemley; one share to my son,Lemon Ao.Lemley;and one share to.the heirs of my deceased son,Ray A.Lemley. 7s I nominate,constitute and appoint my sons,Lloyd Go Lemley of Dunedin,Florida,and Lemon Ao Lemley of Oxfor9,.ll Florida, and my grandson,Charles L.Lemley,of Washington,Pennsylvania, to be the Executors of this my 1·ast Will and Testament .. ...... , 1.1Ii.1 ~ :1l j 1 1 1 IIlj i :1I i 1 tlji.~ J .1 IN WITNESS WHEREOF~I,Emma Belle Lemley,the Testatrix -i ti t I~1F; ;.~,jI~ 1i .; 1,1 ... Page 2 '" above named,have to this my Last Will and Testament,set my hand and seal this 64 ~day of Dec ember,in:the ye ar of Our Lord One Thousand Nine Hundred and Sixty~Three$ ,!. I I SIGNFJ),SEALED,PUBLISHED AND DECLARED by Emma Belle Lemley,the Testatrix above named,as and for her last will and testament,in our presence,who,in her presence,at her request, and in the presence of each other,have hereunto subscribed our ,; names as attesting witnessese (Address) (Address) I r < 2-,/1(.!!!l-w ~*'Q¥4~~~/F,¢-- r----- .L4.J-;j ,711 ~ 7 ./,-/"10 tM/v-_/:h;i,xl'1l7~7/b~; I 1 1·1'Ii J.~'~ \1 j .' .1 :_.".__....._,.,,,,,,,.,...,...<'~'".'"'"~~""~""""""'"''''''''''~',''''_'_'''',,""''''''''''''''''''''''P-''''''''''''~'''''"11~~'~'-'''''~_''''~'~'":''"''-'"''''7---'-<''~''''''~-",,,,.~_..'--._.-...'..:.,.:""".,.. :. r'.~".....~~...'""<......'.---....-. •",'.J""'-.".~.',' ./,> -~__..e..-.....:.._--I-_-'/,~,·;,-:"'cj PU BL!C SALE ACCOU NT MART~N .R.HALLAM,Auct~oneer PHONE:WASHINGTON 222-4378 \. WASHINGTON,R.D.2 PAGE L . Paid ,".~,.... r .t .".,..:,' '. I ..'~.:~I·".'.'...".•••.~.•-.~ PUBLIC SALE ACCOllNT MARTI N R.HALLAM,Aud'icmeer PHONE:WASHINGTON 222·4873 WASHINGTON.R.D.2 DATE .PAGE :~~. SALE FOR .. ·rERMs ...Clerk .e--/j-------,-------1---- :~~r-r I I \,.;.' .-•!f,f • ). .'I .:. ",..' ., •A _.'_,~; III L.~~ {,./ c"\ <j PUBLIC SALE ACCOUNT MARTi N R.I-DAJ.lAM,Aw:teoneer FHONE:WASHINGTON.222-4878 .DATE . SALE FOR .. WASHINGTON,R.D.2 PAGE 3 . TERMS ...Clerk =. Check _. _._---_. \ n "'.1-r'J~t;,{ ARTICLE PURCHASER _...... "'. PUBLIC ., ~:;AlE ACCOUNT i.1I ,.j,__._.•••'"'"--.I>. PHONE:WASHINGTON 222·4878 WASHINGTON,R.D.2 DATE ,.. SAL~FOR : :.'. TEFiMS .. /). PAGE ,,.. .Clerk Check .~-";" ARTIC~E PURCHASER G"o~Paid .'~/J 'J ~I''7 I '=i=====f===:::::;=:=-= .J~1dd(;;~_,,lath;12.(.e-·k),:J,d).;.~._,;L.S() f----.---I "1)/1-1 /'-f/,I /)l 'L<'-:,<..£1 ~2;-:V;-Joq1~)-1 ._ I ./d'------,------'-~(>:f!"('{/(/&'~,/Vz'J .If)..1.I 7 I . =q'_,Ji~fr~':j!f -----------T·--~·-~-----. f-----,.cJ b ----;;J.'_c/;•dA_LL.C//.--.-----------.-----------.J-..-.-I:-i-a:L.---------'--.. I .I;[!!~?.:I,-I 11'-'--.---- I----------.------'---I.---------Li-·'--i---..--- f-------.I-'-----·-----------~·~·---------------\---~~--r--·-------- f-------I------------------.---.---.--------+\-----l---------- i-._._~----I:---.--..L2-".z={'-...L-.----~I~-/~8'~1~'~.~~-j:-;._-('-'->.J-~~~~~~-~--.---!---l---~ ..:z J Ir!(';l'I--~_I~---------~=------f-L....u.......e--.!~"---·---------~--l--_------_-_ 1 ,~.-----....::--'2~~------l-.!l./?,.~-[' 1- J/J Il /l:L'..J IJ ~; .~c),/7f},//~-~__.I.JL1.tL)eL.4j.!44uLl...F:tL ~-?L!t.-t1f-?/k:,[/.:ys-Z};,~~(;C(-Llu-tiIf..<7 .vVA>t~b--0 I -."------- I .I_---:----'-i--<:<~~--:~?/c~~/tt;~:~?q?~ZIlla£.{;-f----=--~~=-.._--.-.~ -------j--------'----------I---·------~-------l--~---r-------- -------1------'-------'----.----1-----------~-----_I_--.I_-+-------__I I i=.:;======================:!===__I =o========,-======!===:!=::=~=====--:.:.·=::-.::-::-=..'--- f-'C'"r---' ~ W I ~,-~ ~~ ~~ ~Dq ~ ~~ ~ ~ ~ / _J ,._'':''10 The First and Final Account of Charles L.Lemley and Lemon A. Lemley,Executors of the Estate of Emma B.Lemley,a/kia,Emma ",<' Belle Lemley,a/~,Emma Belle Moore Lemley,a/k/a,Mrs.Emma B. Lemley,deceased,late of the City of Washington,Washington County,Pennsylvania The Accountants are char ed as follows: I 1971 July 1971 July Principal-Personalty To amount of Inventory filed To gain on sale of household goods Tota1---------------------- Income-Personalty None Principal-Realty To appraised value of lot in 7th Ward, Washington,Penna.,with house thereon known as 1035 Sycamore Street-Deed Book 531,page 261-So1d at appraisa1------ Income-Realty None TOTAL ESTATE $959.41 216..55 $1,175.96 $8,000.00 Principal-Personalty $1,175.96 Income-Personalty 0.00 Principal-Realty 8,000.00 Income-Realty 0.00 Total assets------------$9,175.96 Total credits c1aimed---------------2,872.60 Balance due--------------$6,303.36 .. -. 1'hp AC'.chunt;\nts ~l",;m credits out of the estate assets,to=JU.t: Date 1970 Dec.31 VclJ,cher No. 1 Payee Russell Marino,Reg. Remarks Letters Testa- mentary Amoun~1- 1971 gas bill gas bill gas bill gas bill last gas bill of dec. electric bill acct.of funeral electrib bill notary fee-dec'd electric bill medical for dec'd 1/2 stamps for deed bal.funeral bill adver.grant of letters.14 jOO last elec.bill of dec.7 15 l7lll .6186 5168 22199 5107 4182 2169 600loo 10107 3loo l75 830100 80100 Helen Beveridge Recorder of Deeds Hummell Funeral Home West Penn Power Co. Hummell Funeral Home Col.Gas of Penna. Col.Gas of Penna. Col.Gas of Penna. West Penn Power Co. Col.Gas of Penna. West Penn Power Co. Dr.J.N.McMahan Col.Gas of Penna. Washington County Rep. West Penn Power Coo3 2 8 ..1.5 6 5 7 4 9 b.o 11 12 13 14 ...6 7 6 5 5 5 .1 13 12 13 14 13 14 10 10 ·11 Apr. Apr. May May Apr. Mar. May Feb. Mar. Feb. June June Jan. Jan. Jan. June 1 June 7 June 14 lt7 ~8 ~9 Tax Collectors S.C.Badiali,M.D. L.A.Lemley est.share 1971 real estate taxes medical for dec'd debt of dec'd-house materials 51.03 691120 93\053 June 14 ~o C.L.Lemley opening grave-tel. calls 73 55 adver.grant of letters June July July July July 21 1 1 ~l ~4 B5 Col.Gas of Penna. Observer-Rep. Helen Beveridge Russell Marino,Reg. Adam L.Sanders final gas bill notary fees-inv. acct.&D &E filing inventories Attorneys fee 6 10 14100 4100 4100 458 00 July ~6 C.L.Lemley and L.A.Lemley accountants fees 458 00 July Russell Marino,Reg.filing account 18 00 Total credits claimed----------_ ~ . I / II I,-, NOTICE~13elle Lemley"L'E!1nley,a/k/a ley,a/k/a Em.nley deceased,i'ngton,Wash.,~, •upon'the :~~~~a~~'{,~I'fa te are re.,! the safiJlj;/l,attorn.,!;y.1••0 the de;.-make pay'~~ned "wit~bUS lIll~y~..;',~,ark ,~_:~._'': iatSS5IlI'tY<ll . I5~9~; h:"f',;Adam L....Sit'11~sB.A.Franks Attorneys at Law" 6Il Wa~h.,Trust.Bldg.WaShin~ton'"Pa..'Attorneys''',,'<;, ,~'"1i:~':/ Observer -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the News,paper Advertising Act of 16 May,1929,P.L.1784,as amended. Com mOnw "lth of p,n"">lv,n'"C,"n'y of W.,hin"on,SS,.Personally appear·ed before me,a Notary PUblic in and for said County and State,.Ri.~.h~.r.q -,?.•.....G.9..~.~.~,Who bein,g dUly sworn according to law,deposes .and sayS that he is the y.i.c..e.:7.p..r~.$.:i.qgDt of the Observer PUblishing Company,a Pennsylvania corporation,and its agent in this behalf;that the said Com.pany is the owner and publisher of 'h,Ob"n"·R,p,,,.,,,,'u"""o,'0 Th,W"bing'on Ob••,.","'abli'b" S'pt.mb",18,1871,and Th,W""bingtnn R.p",,,,.atabli'b'd Au...,15,18 08,a daily neW'pa_of ....,.,,ireulolion,peln"d and pubiloh.d and having it,pia"n'bU'i.."at W""hington,W.,hington Coun'y,Pen,",YI. vania,Where it Or its predecessors have been established and published continUous'ly for more than six months prior to the PUblication of the notice h""o altauh'd,'hat 'b.pelnled noli""adve'li"m..,h'rn'o a'ta,h"i,a ,opy of an offioJal adV.,.,i..m.."offioJal no'ie"I'gal nolt"or legal adv.rli..m.."ex"ily .,peln"d "pUbli,h'd in 'h.Obo rv".R.po""in its regular editions on the following d,ate or dates;.····································.,[~1Jy~.ty.?.,..J..4.~!1.~?~.~~.??..~. 'b.,n.ither th.attlan'no,th.Ob."v"PUbil'hing Company i''nter."..in 'b,,ubj",malter 0'.aid nnli""ad..,ti,ing and 'hat ail 0''h.an_. Ito,",of thl.affidavit ""'n 'h,~''''and 'harau'er of PUbilealion are ,'....k:~..(1 ~. SW"n '0 and ,ub'''ib''b'for,m,'hi'¢~?daY,;W"..!~.".!Y.!.971~~~~;~~~ WASHINGTON.WASHINGTON COLNTY MY COMMISSJONEXPJRES MAY.6..1972 (; C .~.' ,' ~ '. i~ jw i I !---.1i~:,~~!~ :-i~ ~.~ :~~. ~-,"',~,"} 'llif U .." '..,,./I ,.i',i)t'-,,,.~'I \Ii S\-1'~'y c:v u t~l·..l v r f f I,"r ,n .'lo Aop ----.···.·--:;n:.9·~·S!Lj~loas 10P!HO pUO PUOLj AW ssa ············Q·J?r;::·:.:.lr:.;;·~·q·'oN o~palH loaJay~ SlOOJd Aq a:>uap!Aa SO '4:J'nO')lO arn~pUd a+nlO+S Aq paq!J:>saJd JaUUOw aLj+U!+uno:>:>o U!Lj~!M ay+lO BU!I!l aLj+lei paUJa:>uo:> suosJad 110 0+a:>!+ou 10Bai uaA!B aAoLj I +oy~Af!+Ja:>op I .....""/>."77...S!y+aw aJol,aq paq!J:>sqns puo UJOMS +uno:>:>o aAoqo aLj++oLj+ADS puo asodap 'Mol 0+Bu!pJo:>:>o UJOMS Alnp Bu!aq Sluo+uno:>:>v pawou U!Y+!M 3Y1. :55 )'A~Nno::>NO~~NIHSYM 'YINYA'ASNN3d :10 3.LY~S ....:. LEMLEY,EMMA BELLE,a/k/aEMMAB.LEMLEY,a/k/a MRS.EMMA B.LEMLEY,a/k/a EMMABELLEMOORELEMLEY,Dec'd. Late of WaShington,WashingtonCounty,Penna.Executors:Lemon A.Lemley,830LakesidePark,Clearwater,Florida,33515;Charles L.Lemley,51 ShadyLane,WaShington.Penna.15301Attorneys:Adam L.Sanders andB.A.Franks,611 Washington TrustBuilding,Washington,Penna.15301 •• ••• •• • • • • • ••• • • Estate NotIces The Register of Wills has granted letters. testamentary or of administration,in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present them for settlement to the Executors or Admin- istrators or thei~ttomeys. January 7,14,21,1971.....'_-. .. X~"~~~JlIx~~M)tN~ WashingtOD,Pennsylvania PROOF OF PUBLICATION Washington County Reports (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINCTON} STATF.OF PENNSYLVANIA SS. PersonaIly 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,publisbed weekly having its place of business at Washington,\Vashington County,Pennsylvania,and is act- ing as its agent in this behalf;that the said WASHINGrON COVNTY REPORTS was established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said legal periodical in its regular issues on thefollowingdates: that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertis,in,g and th,a,t a,ll of the~-leatio~s0,this affidavit as to the time,place and Ch(;Cfer,15f the puhlication a tr e.~"/~)'/,/J I (/.) ,/?.''!/?'>:~'I../7,{~,'J ///(,.«/0 l ,_.!.'~'-;~, •••••••••••••••••••••••__....nT.......-••;;;;.;;.~;.;:;-.~~••••••••••••••••••l....C '"~tor-_-Sworn to and subscribed before me this _~_.~ "".2.lS.t day of....,..J4ln.ua.!:'.y.,,196./.].J •f7L:.u.V;#:.~~ JOSEPHINE T.SCIAMANNA Notary Public.Washington,Washi,,~~Co, My Commissien [",ires July I,~. "0 -l...::::r.g CD ~() 0..0_.l: VI ............. :::::!._. cr Vl l:...-+CDO·VI~"O S'~.............., ::::rl: in'= CD'<VI........~~~CD l:~r .~()I CD°Xl a..0' a..CDit 3~. :11 ~n t4:r Qtnurt nf Qtnmmnu 'l:ru.a nf lIunijiughtu·Qtnu~ty (@rp!1uun ~<t1nurt lininlnu In the matter of the Audit of Account in j Estate of Emma B•.Lemley,a/kia,Mrs. Emma B.Lemley,a/kia,·Emma Belle Lemley,alkla,Emma Belle Moore Lemley TO THE ~UDITING JUDGE: N~63 -70 -1247 v Enter our appearance for --'a=C::.:C=-=O:.:U=n:..:t=..a=n=..t=--S _ .-. C/dCl-rll t:_JtCl.~~~ ~--6:f/_ j ,'~day of September ,19-.Z..l.-. N.B.-Counsel shall,by separate pape,r,present a concise statement of each claim,wtth supporting calculation of any interest claimed.Objeotions to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. No,63 -70 -1247 p)-'? I j J In re Audit of Account in Estate of RUSSEL:"I,\.;~.INO REGIST[H,C[:'WILLS W/.\SHINI.~~TON CO ..PA ... Emma B.Lemley,a/kia,Mrs. Emma B.Lemley,a/kia,Emma Belle LemleY,a/k/a,Emma BelleMooreLemley AUDIT . Jra:rrip:r fnr !\pp:raraur:r FOR Lemon A.Lemley and Charles L. Lemley,Executors of the Bstate of blI1IJla B.Lemley,alkla,Mrs. Emma B.Lemley,a/k/a,Emma Belle Lemley,a/kia,Emma Belle Moore Lemley,dec'd Adam L.Sanders-B.A.Franks Attorney S ojZ. PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY.- Estate of Emroa..~Lemley-.,.a/k/a~...Mr_s..__.._. ~.~..~~~~~~.~y..2 alJsICA.,~9,..B.e.lle . I:-.~ro.l~y.#-CA1Is/CA#-~g...~!?J:;t~..Mg9~.!?..~gxnl~y... Deceased No Q3.:,:7.Q~~247._. Fiduciary Lemon..A Leml.e.y.an.d . .Char.l.es..L L.emley.,Exe.cu.tQr.s . Date of Date of Decedent's death D.ec.ember 2.7.,.19.7.0 _Grant of Letters P.ec.e.m.ber 3~f-19.7.0 . This is the First and...F.ina~account filed in this estate If there have been former accounts filed in this estate,list file number or numbe~and t:rm.:non.e . Election to take no spouse survived Under or Against will.(cross out one) Date Election Place of; Filed nan.e Record none . Name of surviving spouse :nane..,s.ur~i:v.ed~pr.edec.eased ~__._. Ust issue,where material:" i..:emon A;LeIiiley-son-living -.,-. Ra~A~.bemley-son-pr~deceased in Dec.1962 , .v l;loyd':G ..-L~mley·-son.-predecea$edin March,1969,leaving a son,who predeceased. 'Emma B•.Lemley,~eaving one son,Michael William Lemley,(still Living),but who was 'adopted when one year old by his step-rather;Richard SChaerrer,and his n~e changed:(prior to death or Emma B.Lem1ey)to Michael William Schaerrer.TheaRP1i- catiqQ fQr ~robafeEffiffiroHepus+ystated he was an heir as the adopted son or ~~dla~&dertfemarppaRerexecuction ·otEtt~rtf(Jndicate)~No.Any children born after execution of will?(indicate). ~r··~.:.I ~: ~·NC?.~f.'answer yes,name .them _,:_.. I"\ -,•...\".......,-.-----..- -.._-----:-------_._-_.--.-.---------------..---------------_._---_..__-------._..__.._._.--.-.---------_._.__-.._-_._---_.~-_.--.-..-_..---_.----..-. Leg,atees_..•Relationship Interest Fiduciary,if deceased or not sui juris Char1es'L.Lemley grandson $500.-1/8 or residue sui jur Lemon A.Lemley son 1/2 residue .,~ui jur Carl Lemley grandson 1/8 residue II Emma Jean McGee gr.da,ughter 1/8 residue It Edwin Lemley,Jr.,gr.grandson 1/8 residue _...1,1 'NOTE:., Edwin Le~ley,Jr.,is the son or ~dwin Lemley,Sr~,a son qr Ray A.LemleY,who died in'Dec.1962.Edwin Lemley,Sr.,died'in 1940,leaving one son,Edwin Lemley,Jr.,stilJliving...'..,..' The hei~s or Ray A.L~mley,son or Emma B.LemleY,are:Charles L.LemleY,his son~ Carl LemleY,his son,Emma Jean McGee,his daughter,Edwin LemleY,Jr.,his grandson, above rererred to.,'.. . Note:Michael William Lemley (Schaerrer)believed erroneously listed as an heir on application ror letters,would not sare in the estate,having been adopt.ed by nis steprather,Richard Schaerrer,prior to Emma B.Lemley·sdeath.Said adoption never having been vacated.(See 4D and'C2nd-110 -1956)~. List,if exc~tions to above:Adeemed:Revoked:Lap-sed:Abated:Give Cause:It is believed the bequest or a diamond ring (app:r;:aised at $35.)to Lloyd G.Lemle) (son or Emma B.Lemley)who di,ed in Mar.1969,must rail,as Lloyd G.Lemley·s sori and heir also predeceased Emma-B.Lemley,leaving a son,.Michae1 William Lemley,nowSchaefrer,who was adopted by his steprather,Richard Schaerrer,prior to Einma B. Lemley's death.Jt 's also believeq tpe share of residue bequea~hed to Ubyd.G.~~Lemley must ra1l and both bequests raIl 1nto the res1duar¥ estate.::,~~m9.p :A,Lemley is willing to take the diamond ring at appraisal ($35.) as a part or his share in the residue. 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,xbmoc IncludinQ Michael W;i.lliam Lemley Schaefrer~who is,past 21 years or age... If any exception give cause:non.e . File copy of Notice and date of mailing 1.!1.4!7.1 . Is estate subject to the filing of a Federal Estate Tax Return?NQ·················o·ol:li···es"t"at.e aiid.'joint Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.nQD:.~:':'.W;J~...Rg...p.~~.(;L¥:t:.~*...aud. If the Will makes any portion of estate subject to a life-estate,give name and pirth date of life tenant...QQSls....QQ.t .__-_-_-___----..--_-_.._____--____-----_.._-..__-_.._---_, 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 co.rrect;and whether the claim is denied. " All kn9wn claims except audit costs and inheritance taxes have been paid. 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 preparatio~of th'e adjudication: ""'''.... None,~xcep~that it is b~li~ve all beques~s to Lloyd G.Lemley,son of deceased,must f~l and fall into the resid~ary.estate.The na~e of t~e'son of Lloyd G.Lemley was William Lemley and he died 'long before Lloyd G.Lemley, who died in.1969.William Lemley's son was adopted by his stepfather in Illinois,were William Lemley di~d. Balance for distribution per account, Itemize'~ny additional debits'not shown by account: 7/l3/7l-refund from West Penn Power Co. ~/~~/7l~refund from fire insurance 19.85 5.00 $..6.,303...3.6 . .-. $:o5:-;~9£rl 1.1 . JjOt $·24~85.·. Balance for distribution Total,additional debits,(Add) Itemize any additional credits not shown by'account: 7/l3/71~-Addt'1-chge.filingacct.5.0091171-Helen-Beveridge-n.fees-aud.'1.50 gf7/71:'Simon Wh1·tes~Sons:l.marker·forEmmaB.Lemley 220.009/7/7l-Si~on ~1te~S9ns-marker 140 00 Total additionaP~re'dJ%n'(SutfiWt't~Y .• If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); Balance is all cash except diamond ring appraised at $35.00. h 00 .~ .._..._.....~~-,..~-~~_.------~~-,------...-.-------~---------...., .-' If Family Exemption claimed by Petition,give place of Record:nOlle...c.laimed . If Family Exemption is claimed at audit,give name,relationship and basis for C1aim:llOne c~ai1Jie.d . 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 princ(pal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: ( PO ~/a residue :Charles L.-Lemley-spec.legacy $500.00-~~~~~~~~x¥QQ~~& ( ~.9................:1 ~*\&\o-.'~~ I • •~Lemon A.Lemley--1/2 of residue in cash less $~5.00 for ring elected I '.in kind,to be awarded to h1m.f Carl Lemley--l!a of residue in cash I Emma Jean McGee--I/a of residue in cash . Edwin Lemley,Jr.,--l/a of residue in cash Note: See letter of Hugh J.Graham,Attorney for Michael Schaeffer, dated 9/13/71,and received 9/16/71,as well as quotation of Illinois law.Mr.Graham stat~s that under Illinois Law,Michael Schaeffer would take the share bequeathed to his grandfather,Lloyd Schaeffer. COUNTY OF WASHINGTON,55: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly s.wOIn doth depose and say that the facts set forth in the foregoing petition are true to the best of theix knowledge and belief, And your petitioner will ever pray,etc. ..........Sw.orn to and subscribed before ;t; d~.'. me this.L.z:..~.day of !.Se.p.tember 19.7.1 .,"'-/1/-)e,.~4'L.-~A'S.IX.~tA,~. Slgna'u,e af Offlce~~.:::.r.!J IJ -/--/~ T ',tl f Off'-N t~~ubl-'.."XUa:u:u..:..~4~.leo Icer.......o.ar.y...£".:Lc . Office expires ,MaI:Ch..2.6.,..;19.7.5.. ..~vashington,Washington County,Penna... ~i'f ~lI'"'";F"'t".."f "J" '"t ,-,.., t .'',.ito'•:~.j # f No.6.3..::-__.7.Q.._~..l24.7._.__ Emma B.Lemley,a/kia, Estate of.....Mr.s...Emm.a..•.~.....Lemle.y.-ta/.k/a .Emma Belle Lemley,a/k/a, .........__.....~~...~gJ.l~..MQ9.r.e L~ey Deceased 172 FE8 "IiIl'!'ll.'3,-;j ,33 • Fiduciary__Lemon..A .._.LemlaY-_.and _ ..Cha:r:les-..L.....~e¥-,:--EX.e9u..tO-X;s... PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following,in conformity with Court Rules adopted effective December 3,1951,being ,rule No.9:po rag raph b-c;and divisions thereof:shown on pages 23-24. 1.Written pr,!ecipes of all Counsel in the case. 2.Copy of order appointing Guardian ad litem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent. 4.Proof of service cif above. 5.Letters Testamentary or Administration C.T.A.or an attest cwpy of Will. 6.Copy of inventory and appraisement. 7.Proof of advertisement of grant of letters if not filed with account. 8.Certificate pf liens,in case any of the funds for distribution are from judicial sale of real.estate. 9.Signed and itemized elections if any distribution in kind. 10.Copy of Federal Estate Tax return if es- tate is subject thereto. ....f.\g~._:k&.._Sg.ng.e~,$_~a ..A ..F.X'.~M~_..... AttorneyS ~2 BH"('....'~'"'·'IN·(\'jP(,t..I'...)~I..~f-~;'!,~\;J tt EGtS"[t:H l)F ~'fl LLS Mf~·S'"1\1·"'......"'»-1 -\~PAII1-'\-\;.n ,r~\J ;1,~,~t,;U.,.'-- ',1 " ,. ,.,').. ,) ") i )••)..,:1 ,', ,). 'Mn.811i1a'B.l.-J.,..aM•• j -'-"r·..- -~ ...hU.......Le1t1~.. .,.: a.tate 'ott -',Ben.Ltd••a/kI., ....Lea1..,.aMa,' ,-,'''' .,...~.':....1 _I ~:*,: ~.;'..':'.~.~'f;~:.~.... :""'''''~:"fi"~~~.~c·\.~" ~Cowl.,..P..."l......!II •~•.capti....,.a....•~ ,~. ,tblii ...,...U..et .......MId 1M'.._.._11 be'1iC.......'.'..'.'.. tor _w.tta at the ~t '...19ft,ot "'Riel ~, eotan..."<C :it will'"..,!~."_....~'Ot __t. o .',jo-'.~•~"~• 1m.ul_aoeptt....4W·tb•...;~'.that ',."'1,of ,••:;:.~-,.,•':>,...•Q-:".---'J;~:~.Q •fi ~=:;~.-~'.-c .r..."'-'-.'..".=,-.-..'::';;;;=--=-~ Rid acoouat wf.ll ......J-~w b'··....~'."-.u .;,.-~f'·'.:'.~'~~.-'.~j f'~'.• ~·ot ~11,1m.'··.' ,.~':'.~-.Pc',"_'j-,.~...' ,. -.'.., 4avJLi ~.cf4,. "I,.',III t I','m:w-"I 'I '111111 Iii' ...,L.-......~A.,,... AtWil."..,Law 61,1,~__-._.81dg.w..........'p..-.lUOl I I .' .. !" 1,- .'~'" ---iV"Io'j{~", "., ",' ,.,..;:. .,;-f ""tt...~......,tJ, '., ,~».f ,'-':''*'.. ._.:iI_~"':'""'l'!'" ...l~'J;.~,:.•: -'t _.J!'_i't "I.<i\l'.~.~ .' .'1,"1fiJ '-'\' -............ f-, 'It~"''1t'...;,,.d!... I I _._-------------------------------~---------------=.... '..,r:;- ~P ',J ".'.., IN THE C,OURT OF COMMON PLEAS OF ,WASHINGTON COUJ\1TY,_PENNP.. "ORPHANS I COURT DIVISION''.- ..".":.... .. L.Lemley and the attorneys.are Sanders &Franks.'l\![r.Sanders? Lemley,decea'sed.The Executors are Lemon A.Lemley 'and C~~r~ps 'The Honorable P.VINCENT MARINO,Judge" of the said CourL'" Thursday,September 16,1971,~t 1Q:00 o'clock A.M."EDST , ' : ..'" 1247 .of 1970 -' ..- " J ~, (. ) '.(- ,"-,) (. )JNo. ( ) ( ) ~-, " HEARING ON AuDIT .'. .Number'1247 of 1970,the estate of Emma Belie SANDERS &~RANKS',Esqs .""of.Washington;:Pa.,. representing the Accountants.. THE CQURT: Estate 'of INRE: EMMA BELLE LEMLEY,a/k/a EMMA·B.LEJYILEY,a/k/a MRS.EMMA B.LEMLEY,a/k/a EMMA BELLE MOORE LEMEEY, Deceased., TIME: ..:~II:I-UI o APPEARANCES:.I~o'0 ~., :a:I::(II ~:Z .~>.I~ Z'ZIIIII. ~~ ~.:z:~BEFORE:,3: oi II:IIIl-II:oLIIIII: l-II:~'·0 U .I.~o 'iL... . 0 '.j i'e MR:'SA~NDERS:....If the Court please,J have aU the negessary papelns ~,.,'.,.'. in this estate.There are no outstanding claims.,We hi:l.Ve one,compli cation'as to who takes.There was'a-Will.here.The woman had three sons,two of whom predece<!,-sed her,.On ,the Application'for'Letters,._.. ".i listed as an heir a man by the mime of Schaeffe!.His'natura"!fatheJr. ,. is.one of the sons of the Testatrix here.Lloyd Schaeffer was the sor ,.", .' 2 of the Testatrix.'Lloyd Schaeffer-..;.-or Lloyd Lemley h,ad ason, William;,Both Lloyd and William predeceased the Testatrix,Emma •'.'•f' B;Leml,~y.William hada s'on by natural birth.,That son is the heir whom I listed in the'Application for Letters;but did not list as onecf __ .'..•f '\0 ..;•''"t ~-_' those I think entitled to take in the estate in the Audit Petition.Mich el Schaeffer,William:'sson,was adopted in Illinois:as near as.I can " ',- intenti~nal,we failed'to send one at tha.t time to Michael Schaeffer. In giving our notices of the fili~g of the -account, by his stepf~Hh'er.· the adopted son of Schaeffer,would be his hefr and couldn't-share fr Dm " wl-iich I hilVe cite?i~my Audit Petition that he couldn~t be the heir~ with tw~,'~ets of p~rents in the State of Penn.sY3:,v,mnia:B~t h~still wa -, two estate's;two lines'of parents .. ." of the a~count,'notfce aiDE time'~nd'place of audit.My personal I found this out last week.And we sent him one in a hurry,a copy.' .,' feeling on whether he was an heir ,was b~sed o'n cases~'one or two learn,prior t~the death of Emma B.,Lemley.And'he'was adopted tq send t'hem to all heirs.For some reason:'and I don't think it was ,f·• 'of t~e Audit,w'e delivered papers to Charles Lemley withinstructiors t'~" 1",· «Z«'';> '....>.mzzIIIII. io..ez :J:.~r ~ t"'·u irןm o....«§ o::I,.., ::t:..""N oiII:~, 0::o II.III0:: I-0::::loU.... <l: Uii:...o In the morning mail today I received a letter fron an attorney in Illinois by t~e name of Graham.I hurriedly put a notE in my Audit Petiti6n referri~g·to this 'letter and the original letter is filed with my Audit papers.He represents 'VIichael'Schaeffer. He says in his letter that under Illinois law he would take the ,.~hare bequea~hed ·to his blood grandfather,.Lloyd Lemley,.and Un t b .,. s.eparate mail he ~as ,sending me the Illinois law on,it.I got that'jl..ist bef.o~e I came',over here.He cite$an Illinois case,and I have made A'.a photos'tat"of that and kept the photostat and given you the original'o·.(,."'.,... the Illi~ois law with my audit papers.There ?-re differences in the facts.I haven't read aU tha~he sent me;it must-be ten pages long. ./ ,~zcc'>..I>-III Zz·IIJQ, ~.I-l!l·z XIIIcc~ I think he just gave me the whole case.The Illinois.c.ase is an intest where ours has a Will.In the Illinois case the death was in Illinois . 'and the adoption was in Illinois ..Ours 'differs from ~hat by there bein a Will and by the adoption being in a state oth,er than Pennsylvania '. .. " knew·nothing·of,Mr.Graham urit-il this:morning.I:h~v-e presented hi until I see if he.has any further wishes in the matter. ,. G~aham every opportunity to do whatever he-may want to,do.He doe nIt ask for'~he~ring or anything or'the kind in his letter.Of course,I Will and Inventory::,. I think it might :be ~ise'to hold.up a Decree her...... letter of the law and intend to write'to him-and send him a copy of th... ,"". notice of the .filing of the a~count and the Au.diL I want to give Mr.' .' where the qeath occurred . Now Michael Schaeffer did not qave the'full 20"da s ..=u lI:I-.2o ..I.cco 0'::l., J:..."N iii II:IIIl-ll:~. IIIlI: l-ll:::loU ..I.CC·o . ii:II.o l'~., The Pennsylvania law th{ltI have read is to the '. effect that this adopted boy cannot be an heir of both his natural bloo parents and h~s adopting parents,unless the adoption decree were ~. revoked,which it hasn't been'.That's the reason for my drawing ~he Audit Petition as I have . .I 4 Outside of that one thing,I don't think we have an. ""., complications.Lloyd Lemley was given in the Will a third of the .residu'e CJ,nd a diamond ring.We still have the diamond ring:The " dld'not take,oile of the two executor's,Lemon Lemley,is willing to rest of the ~estate is cash.If the Court decided that Michael Schaeffer take';the'ring in ~ind at the appraisal and substitute the $35:00 for it. "• - ..e " .,..., ."'. .' .:!:-z~>..oJ>-11\,ZZIIIII., "..[•0 '...c,z i , III~~ ..,:ui..•til Q oJ~ '.§ C :J.. :z:I::(II That is set forth in,the Audit Petition.We must leave to'the Court whether Michael Sc'haeffer is'or is not an heir under Pennsylvania law.-r believe that under Pennsylvania law he is not and the other' a~torney sa:ys that under Illinois law he.is.Whether w'e have a confTct "~,, of the laws here or'not,I don't know.But the estate is in'Pennsylva fa, The ,decedent died in PennsY,lvania.And it was a case where there :if:) ,.~I<"- a ·Will.And the cas e in Illinois is anintestacy.I have given Y0'!J every-. th ing,I c<;l-n and all the help that)know of. .::~;.'\ Illinois,It would appear:-to the Court that a hearing would not.be necess.ary if the factual situation is a.greed upon;as it'would be The Court will,determine whether Or not a hearir g ...... might be necessary in the matter after we.hear further from counsel in •air THE COURT: II:oII.•!:l,..."..II:':JoU .J~UiL,\L'o purely a matter of law. ~" MR.'SANDERS:That's,the way I feeL I think t4at is the reason he sent.what he did.' THE COURT:We will resolve the matter of law as we generallv .dol before we make an adjudicat'ion·o'r a disthbution.Is there anyon =- else in Court interested in this'decedent's estate? (NO RESPONSE) .THE COURT:The audit of this account will be ord.ered closed, " 5 " with the e.xcept!oh of the matter adverted to. (A UDIT CLOSED,.) " ::z '..' ~';-.."1 he'tI"~.l'tIf7I.'tbe:·ptXilCeeclillP ....~\tWtJQce.....-ioa_\h4,lui=~.. z~"d atQl,.1ltf!l1'..tne n••t.tteo b"m4!.Ib~hariAl ·01-'at!.bO"~.~.\t~.\~. ....... " '.'.' '0'.,: t) iii:~. Q oJ::t),1' .:;).., :I:I-r-.N uiIt.~.~ '0: ·0D.III.11:-~ :;)ot) oJ«U 'iLIL.o i ".... .'Tbe'!~"e~li'JiQBNQO"~Of ttle ~rou~~~\&.~tJw t»:8rtei'd tbe aboy "aWl.u~rt!b1 ..,,~vo:d aad 4il'.dedtoH'fUt.4.. tb~C~rtt '.'--~j.i-4~~<~rl to •J It" "; l~....t,.,,r "'...JI ::••«......,,~, .JAMES M.GRAHAM (1885-1945) ..JAMES ..J.GRAHAM (1905-1965) HUGH ..1.GRAHAM HUGH ..1.GRAHAM•..JR. HUGH ..J.GRAHAM,:nr GRAHAM Be ,GRAHAM ATTORNEYS AND COUNSELLORS AT LAW 1201 SOUTH EIGHTH STREET SPRINGFIELD,ILLINOIS 62703 September 13,1971 AREA CODE 217 TELEPHONE 523-4569 J Mr.Adam L~Sanders Attorney'at Law 611 Washington Trust Building Washington,Pennsylvania 15301 Dear Mr.~anders: We 'represent Michael W.Schafer.~ We are advised of the death of Em:ma Belle Lemley,who apparently passed away in the month of December,1970. Mrs.'Lemley was the "parent of three children,one of them being Lloyd Lemley,whri likewise is deceased. Lloyd Lemley is the father of William Lemley.Of the' marriage of William'Lemley and Ruth Eloise'Wood Lemley,now Schafer,was born ,one child,Michael W.Schafer.Michael W. Schafer was later adopted by Richard'Schafer,the second husband of Ruth Eloise Wood Lemley,now Schafer., I enclose for your use a copy of Iti Re Estate'of M~ry Elizabeth Tilliski',which states the Illinois law on this' matter.Under Illinois law,Michael would take the'share of hisgrandfathet~Lloyd'Lemley~ I'am not familiar with your rules but would suggest that maybe your original impression,or that of Mr.Charles Lemley that Michael'did not take was based on an erroneous impression that Michael was not of,theblood'line of Emma Belle Lemley. I do not find from our file any,indication as to whether or not Emma Belle Lemley died with a will.If she died with a will,I would appreciate a copy of same. Kindly consider the above and advise. HJG, I t I :hew ' CC:Mr.C.Lemley' 51 Shady Lane Washington,Pa.15301 Mr.Richard'C.'Schafer ,... 0;-"....... .' C1!nunty, ESTATE OF Qtnurt nf Qtnmmnn Jlens nf ilIns4tng1nn Jruusylnnntn,<0rp4nns'arnurt i1itrisinn '3"'!'70-1247No._--",-,-__~-,--_ Emma Belle Lemley a/k/a Emma B. Lemley a/k/a Mrs.Emma B.Lemle alk/a Emma Belle Moore Leml ey, deceased In the matter of the ~F-i-rrt>and Fina1 A t f Lemon A.Lemley &Charles L.ccoun 0 --=:_ Lemley,Bxecutors I $6,303.36 $6,328.21 Balance per account 1 Additional debitasked at audit Russell Marino,Agent,transfer inheritance tax, SCHEDULE OF DISTRIBUTION Addi tional credit asked at Bud it Balance,_ Deduct Clerk's Costs &Receipt~s _ Attorney A_d_8_m_L_._S_a_n_d_e-r_s ----- ADJUDICATION AND DECREE And now March I~,19 72 ,this matter come 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 $5 63'.7'and the account is accordingly confirmed;and it is ordered, adjudgeJ and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg., ;,', Charles L.Lemley,grandson,legacy,00.00 $5,107.60 Lemon A.Lemley,son,1/2 residue,including a ring valued at $35.00;held in kind and dis. ,',tributed ss such at t he appraised value, Charles L.Lemley,grandson,1/8 residue, Carl Lemley,grandson,1/8 residue, Emma Jean McGee,granddaughter,1/8 residue, Edwin Lemley,Jr.,grandson,1/8 residue, No b~lance..." 31 0 ~~ ...:Jc Z ~0'00+'~ ;:55 0 :T 0 C III v-t.at :J 3 ~.... 0 0 0..............til" M .., a 0... t Er 00+:T ::: III N r;.t & stl:) ::ltl:) tl:) 'it; ;:<;J --..I ~j r-..; rn ;::c r ,,~c:"v'<;)-"- .....,-('I :::0=');1 .~C'l (j):_"0 ~:~'4 --I r(,~ "7 l'-I 1 -i ;'.,n (~.)c r r 7-:C,":"l _.-' -r:....,.:} <::":'...-J • 0 <;A.l r-Z rv -0 r->(f)0 LJ'l -.J -----------,-,----------------------------------------y-----, Estate of:).. Belle LemleY,a/k/a,)' B.Lemley,a/k/a, Emma B.Lemley,a/k/a,) Belle Moore Lemley, Emma Emma Mrs. Emma IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION Deceased ) No.63 -70 -1247 PAY TRANSCRIPT I,Emma Je~McGee,do hereby on the date set 'forth below, acknowledge to have received from Lemon A.Lemley and Charles L. Lemley,Executors of the Estate of Emma Belle Lemley,a/kia, Emma B.Lemley,a/kia,Mrs.Emma B.Lemley,a/kia,Emma Belle,' Moore LemleY"deceased,late of City of Washington,Washington County;Pennsylvania,the sum set forth below,being the balance in distribution due me in said estate,awarded by the Orphans' Court of Washington County"Pennsylvania,by Decree of Distributi0n dated February '24,1972. IN WITNESS WHEREOF,I have hereunto set my hand and seal this /2'~day of March,1972,A.D.» Emma Jean McGee,granddaughter,1/8 residue a'1\~ $638.45 y~.*~??2c;V~ u (Seal! H IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNS YLVANIA Estate of:)ORPHANS'COURT DIVISION.. Emma Belle Lemley,a/k/a ) Emma B.Lemley,a/kia,: Mrs.Emma B.Lemley,a/k/a,) Emma Belle Moore Lemley, Deceased ) No.63 -70 -1247 PAY TRANSCRIPT I,Lemon A.Lemley,do hereby on the date set forth below, acknowledge to have received from Lemon A.Lemley and Charles L. Lemley,Executors of the Estate of Emma Belle Lemley,a/kia, Emma B.Lemley,a/kia,Mrs.Emma B.Lemley,a/kia,Emma Belle Moore Lemley,deceased,late of City of Washington,Washington County,Pennsylvania,the sum .set forth below,being the balance in distribution due me in said estate,awarded by the Orphans' Court of Washington County,Pennsylvania,by Decree of Distributibn dated February 24,1972. IN WITNESS WHEREOF,I have hereunto set my hand and seal thi~ ://;;!iI.,rday of March,1972,A.p~. Lemon A.Lemley,son,1/2 residue, including a ring valued at $35.00;held in kind and distributed as such at the value as shown $2553.80 L~c4) ; IN THE COURT OF COMMON PLEAS OF.WASHINGTON COUNTY,PENNSYLVANIA Estate of: Emma Belle Lemley,~/k/a, Emma B.Lemley,a/kia, Mrs.Emma B.Lemley ,a!k/a, E~a Belle Moore Lemley, Deceased )ORPHANS·COURT DIVISION··) ·)··) No.63 -70 -1247 PAY TRANSCRIPT I,Carl Lemley,do hereby on the date set forth below,ack-; nowledge to have received from Le~on A.Lemley and Charles L. Lemley,Executors of the Estate of Emma Belle Lemley,a/kia, EmmaB.Lemley,a/kia,Mrs.Emma B.Lemley,a/kia,Emma Belle Moore Lemley,deceased,late of·Ci ty of Washington,tvashington County,Pennsylvania,the sum set forth below,being the balance in distribution due me in said estate,awarded by the Orphans· 1 Court of Washington County,Pennsylvania,by Decree of Distributi<Dn dated February 24,1972. this IN WITNESS WHEREOF,I have hereunto set my hand and seal I? Carl Lemley~grandson,1/8 residue $638.45 ~/7~t!'~('.{~(Seal) Deceased No.63 -70 ~12~V PAY TRANSCRIPT w~,the undersigned,do hereby on the date set forth below, acknowledge to have received from Lemon A.Lemley and Charles L. Lemley,Executors of the Estate of Emma Belle Lemley,a/kia, Emma B.Lemley,a/k/a,Mrs.Emma B.Lemley,a/kia,Emma Belle Moore Lemley,deceased,late of City of Washington,Washington County,Pennsylvania,the sums set forth below,being the balance in distribution due us in said estate,awarded by the Orpha~s' Court of Washington County,Pennsylvania,by Decree of Distribution dated February 24,1972. IN WITNESS WHEREOF,we have hereunto set our hands and seals this I~day of March,1972,A.D. Charles L.Lemley,grandson,legacy $500.00 d.~.:L -t~seal) $638.45 c£tUit ;;(~(Seal) Charles L.Lemley,grandson,l/a Residue Edwin Lemley,Jr.,grandson,l/a residue (Seal) " 6J1J~v .3 "9 ;:z,.s-.:r -I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. No.63 -70 -1247 Estate of: Emma Belle Lemley,a/k/a, Emma B.Lemley,a/kia, Mrs.Emma B.Lemley,a/k/a, Emma Belle Moore Lemley, Deceased PAY TRANSCRIPTS -_-I-~r--;--~,:;-;...["11 .......,~-........ (n C)C'~-"I-.-r----:,'-J....(.0){......, ...,...,,i :.- t~.1 ,..:)."".., --t ~..r;::-)-, c....~~-~'1-- .(~~".-.. u ---'---,,. -0 I C):r--en r"-..... ADAM L.SANDERS ATTORNEY AT LA"W WASHINGTON,FA. WA'>HINGTON TRUST BUILDING ---~---------~,------~---------------------- Form No.RCC·62 (2·641 THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 18,1961.j EFFECTIVE JANUARY 1.1982.(FILE IN DUPUCATE WITH COpy OF WILL ATTACHED)tll<-'--,(,3-70-/t~'17,*'OFFICE OF THE REGISTER OF:WILLS -Lemon A.Lemley County of ','WASIp:NG~~,'taK~srde'Park,C1earwat~r ,F1a.33515 "Charles.L'ti.Lemley,,;...'"..,.."",...,...of ..!:?:J.••&J:1p'qy.~~P.~,.W~$hi;J;lg.~9P,,,,P,a:•.;t,!?~~l ·(Name)•(Address).are . , being duly s:w.orn ~__.according to law,deposes and says that'theYs the Ex.ecy_t.QX'_S ':_c . (Exec.,Adm.,Legatee,Etc.) of the estate of :.Emma__.B...__J....e.ml_eJl :~_._whose last residence was __~'1.__1Q3.5__S¥ca.rnar(e_~S)~tree.t._ ·(No.)~Street __Washinatan.:' -deceased,and that the whole of the estate of said decedent,who died Dec.~b.er-27-,--1970 •"<CiiY-:s"'orough or Township),~Date consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRAN<l:ES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELn'AS JOINT--TENaNT OR TENANCY'BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value Personal Property d-i{____________________'~-: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 account at the date of death and the type of account,account number and the exact name or names in which the account is registered. -~~~----~--------------------------------------'-I Jointly Held Property U S Savin s Bonds-Series E Estimated Value 20 \ t ---------~~ Lem1e1944 Grandson,issued Fe •195 L or Michael William issued May,1945 of Mrs Emma B Lem1e or Charles Lero granddaughter,1ssue 25 -in names of Mrs Emma B Lem1e granddaughter,issued Sept • $25.-in nameS of.Mrs Emma B Lem1e . One 1 2 taxab1e--------------115.60 Transfers within TWO YEARS Prior to Death None 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT Co BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT ("h",...1oQ:T T.om'OlT ."P~1/12 residue.~- c;1 ~C:::h~nlT T.:::.np tl1~~h p~ ~, T~.....:~-A TomlolT son UP!=:1/3 residue 830 Lakeside P~rk Clearwater,Florida 33515 ~7 J,l1 ,nr •arandson 1 /3 rp~;nupM;cbael Wi 11 ;~m T,pm1ev,A:'.t yes Springfield,Illinois , r:::.,...1 T.pm1p"arandson yeS 1/12 residue Bu~u4~g~~~f~~~nSofir6t44646 Rmm~.Tp~n M,..~oo or •dauahter yes 1/12 residue -;t5 ·:crhmbI~l'I~k~~d ~~.!{)C; -~, ~Am;T\Tom1 ou nr nr~nd!=:on yes 1/1?""0<::;nllP 1l:i4 ~North M:::.;n~1:Rvt Washinoton Penna.15301 J .--------------------------~---'-,--------.-- ,RESID~NT DECEDENT,.'DEBTS AND DEDUCTIONS CLAIMED NOTE'List first five items in the spaces so provided observe notations thereon and instructions•,, DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN IKEGISTER ONLY Funeral expenses paid $$ Family exemption (will not be allowed unless...r decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * Fiduciary commission * I OTHER DEBTS AND CLAIMS (*)See Note below I AccO\;nt to be filed to next term of Court. . I , • Total o' Note:The estate agrees to advise the Register of Wills if the amount actually paid in se~,.t of any fee,cOJ,mi==-,!JI'~er or less than the estimated amount claimed and allowed·~,-e...-,...-\,-,.9..'vl U I ~ Subscribed and sworn to before me this.....830.Lakeside..Park,.Clear.wat¥z:,Flo..:I..~~et ~(Executa ..tmJ'~''''''','~,'':.£'",'''.'.:~daYof'/"'~~!J:""""197.1./i';?/jlUJ?/J ~A "EXe~~"''''''........ ........:~. My Com.Exp:Mar'.26,l975-Notary Public 5.1..Shaoy..Lan.e,..Wash Ji>a . \V'ashington,Wash.County,Penna.(City or Town and State) Having been duly sworn according to law,I do here?\certif:.t~at the above appraisement is made in conformity with law on this ..................c:2Jl~dayof ~.IVi/1.~~:.,19&,n ...II.~~~~:.-----1 '".A"pjlrRISel' 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 'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greater or lesser amount represents the sum allowed as a deduction. 1 Dated:. Register of Wills I' of FormNo.RCC-62 (2-64) WillXlQI~INO Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF Emma Belle Lemley,a/kia, Emma B.Lemley,alk/a, Mrs •.Emma B.Lemley,a/kia, •J:<:n1Dla .Be.lle..MoQre..Lemley . Deceased Late of .Ci.1:Y.of.Washing.ton . County of Wash.i.tl9.ton . Commonwealth of Pennsylvania REPORT AND APPRAISAL-.-..J~:::0 -.. j)-....fTl _.~ (j)C'"-'c:,. -.--(,1 t -.-(,)-C.J---./.!I ;.--r-'"--...lI-t ..~'.--~-'"-"-..._..-.,--~~..-.0 --,;JI...v r -.....- )-en <..>..c:0 "~ Adam L.Sanders-B.A.Franks Attorneys at Law ~ AND AGENT OF THE COMMONWEALTH l3;70'"IJt/Z "-. STATEMENT OF DEBTS, AND DEDUCTIONS .- OFFICE OF THE REGISTER OF WILLS OF _-,W~a~s"""h~i:o.::n.::.;g::Lt=o..;:.;n,--_COUNTY Form RCC·IO~ ESTATE OF !-<mma B.I.em1 ey LATE OF City Qf Washington,Washington Co.,Pap DATE OF FILING APPRAISEMENT _IU1,l.11J...+!}T --L1..::19u7:....1L.-DATS OF DEATH December 27,1970 7 1 r:; .~.00 80 00 lA-OO 17 11 1 ~00 AMOUNT 600 00 .'" debt of dec'd-house --....--.:""1'" REMARKS oDenina arave-tel.calls acct of funeral adver -orant of T T", rn NAME OF PAYEE .11 l?l1npral Home W;:\!=:h Count"Renorts r L Lemlev '7 'J-t01"'....- o ••..1 1 -,1 'J-tnm", l? 11 T A T",.,.,1",.. NO.OF VOUCH"" 1 DATE 1970 n",,..'21 1 0'71- T""....r:; T ......1A T .......lA _Ap:n~a,r:. M.....1., -;T M......1'2 T ••__1 T.....~'7 T......~'7 T......'"111 T"....o 1.<1 1 1~()hc -14 00 T••1 ..1 1A ,;n,.,o inv.,acct.&nQtarv fees·1""\~.C A ()() T..,••/::l.--1 r:. T..,••j')1A -. oF;1 ;....,.,; or;1';...,.. 'oc f'ooc ,....+ A-00 A~A ()() LLr:;R 00 lA.()() ----I---I---4-.~-....,....---~-r--,..-.--r-'..:.J----+--...J'T'WJ.,.....+.1.CJ""'u...::1_:.:_:.:_:..=_:..=_-=_-=_-=_-=_-=_-=_.=.~C:2 ,757-.2G-1(~-'9Y~--t'~d-o 5()_ CJihlLJ4L I L l£()·I V 'T '", COMMONWEALTH OF PENNSYLVANIA· COUNTY OF Wash;ngton )G,{WE,Char1 ps L.Lemley and Lemon A.Lemley HEREBY CERTIFY.THAT.TO THE BEaT OF MY kNOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF -J::oIJJWJ..i:1....J"4---Lqu..L.-'~_---_ INHERITANCE TAX PURPOSES. <..f...S;. N ary Publ~c My Com.Exp:March 26,1975 Washington,Washington County,Penna. ·.- '"*'"'t-:-.....;,".-..::".JJ:o..r"::0(J".1 G"';.c:c..._::c (j)c::::(;;r -~.-.- ;?~--';",1~-..I it . -·4 .~:'...:."j (J ._.~-;e-..........,:~~.::> 0 "'III":;'" r-c..o -0 ;-"'-.:t>(--0.n ..;::- t.o.J RCC-8\(Z-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT LEMON A.LEMLEY &CHARLES L.LEMLEY (Executor~ IN YOUR REPLY PLEAlIE REFIER TO J In Re:Estate of__-=EMMA.==--=B=EI=.l.="F.:....,:LEMLEY==·=-_ ____---LWAS~·~H:!IN:::.G~T~O~N'--County -File No.63-7o-J2l~7 Dear Gentlemen, You are hereby noti fied that the................-;orynn~·~l.~.;;..;m~·~a:=:=l"--_ appraisement in the estate of EMMA~__~B_ELLE~__LEMLEY~~~__ has been filed in the office of the Register of Wills qf WASHINGTON County on July 28 ,19~.Said appraisement reflects the following valuations: Jt.Held RealEstate 8""'#,..O~Ol:<.:Q...·eL:"00"",,-·_ Personal Property ~7~Q~4~ea4.l _ ~....11....5.....u.6u.oO'--_ Total ~8:::..J,~82=O..L.O.::1=----_- 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 J_ul....;y:....-2_8..:;..,_1_97_l _Signed DATE OF DEATH:Elecember 27,1970 Note:This is not a bill. Title MADELINE FINNEY,APPRAISER I COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of LEMLEY (Last Name) EMMA (First Name) B. (Initial) DATE OF DEATH 12-27-70 FILE NO.63-70-1242 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__W;!.!AS=.::H=IN::.:G=TO=-N~_ 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". ~~~.~L. INHERITANCE T~ER ' July 28,1771Dated:----"'-""""W--=~.=.............."------ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE 8 820 VALUE AS REAPPRAISED $-------+-- Valuation of life estates or COMPUTATION OF TAXFORUSEOFREGISTERONLY Tax on·$~--2% Tax on $@) Tax on $5% Tax on $10% Tax on $15% Exemptions * Total Estate ---l-__ TOTAL TAX $--------+--- $--------1--- $--------1-- .$-------4-- $-----~-+-- $----l.__ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::::::t==== BALANCE OF INHERITANCE TAX DUE $C Add interest at rate of 6%from_____to $---..J AMOUNT OF ESTATE TAX ASSESSED $-------ll- Estate tax paid $----Jl- BALANCE DUE $~~ Add interest at rate of 6%from ------Ito-----$--------It=TOTAL TAX BALANCE $-------1 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 EMMA BELLE LEMLEY Deceased Late ofWM3.HmO:'I'ON County of ..WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL " ,. " ~ Fonn RCC-2 MPllRTMENT OF REVENUE '~BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ~.,gy ??.I.~9.J...+.. COUNTY WA.$..H;mg.1'Q.N . FILE NO•........63-7.Q....l247 . Whereas,,",H1A BEI.iE\i,;~,,',, , ,..""..""",'late of , "~~~~q.~9.~"',,,""""," in the County of WAS.HINGTQN Commonwealth of Pennsylvania,having died on the 27.th day of P.~.~.~~~~19..7.9...,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,~.P.~.~:f.~.~,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 Values Made for Inheritance Tax Purposes $ REALTY: SEE COpy ATTACHED TO APPRAISEMENT 8.000 00 PERSONAL: SEE COPY ATTACHED TO APPRAISEMENT 704 41 .T'T'J.I1cr.n· SEE COPY AlTTACHED TO APPRAISEMENT 1l.5 60 .. ._---- total 8.820 01 , I Having been duly sworn according to law,I do hereby certify t t the above appraisement is made in con- formity with law on this ;2,7.;;t:::,.,/b day of .;... ..~~,.19 7/./J ....~~~.J{ppral.~r . ~~~!-L.o.<1~v.~~.........,Penna. - WASHINGTON ....................County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ...........................~:s.~~. Deceased. Late of .....WASHJ.NG.'r.QN . Date of Death,..~"J2~?7.~7.Q... Appraisemel!t Docket Vol.,3..'l... Page,/.3..0 5.No..gJ...~7.~V:.47 . Filed in Register's Office,J.~?$19..7J.,.. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo,ut Appraisement,.. Appeal f"om Appraisement,.. Entered and charged,. ,. i COpy OF INVENTORY. _.notuypab!to " .~~,~8If~d.,rh.-,"~L.t.,,,-'.~--.I~~ ,, J ••,n· 'LCM,"'.t,_,:''",,'.,~.I6.J.97S.JCo_YPUbUoitWU1l.~'tP ..... r:-JH.ifil'"I,,n ~.,Ij!!!f rtr{l1ljtl;lI~I!i_f,I.I~Xl,ilII'~li<O~ ., 31nutntnrg anr.!\ppraisrmrut of the goods and chattels,rights and credits which wer~. - \ of ~..:L~.:·:late of (;;l :~~, Washington !20unty,Pa.,taken:and made in conformity with the abave affidavit. CENTS.--"~ ~~.noo_tlOJll1 1Uk&trqat CO••. ..........p_..~~..~~@l!. , ~4 _att l U . j -". _sea seoutt,a.tdJilltt ",*J'.t 1411 ,..... 1'a1IrIJl.)~.. DOLLARS 'WtNt il'll:,1i!IJN'~._'A 161•• '5.t8 -,151 •• f'!1'MIl.'fdIlU"L.lt1...... 7o,/-J 1-/ t . .I 'tbt (40.ISO ft.)situate in '''111 ••'.WUhtntt-·t.....,.wi.cIrte11t_t.__,"".-lOB,,8)1O....·-.''''.. $tt.t~.8M De_look Ql~pago 161,~bi~t~'.,,' .~~,~_••'Appxua.,.1 ~'fl._HZ, '014,Iw __.._~.,'a.;..~~............$(1','000.00· ." ,......1.'·:$-ao.i1 .~.,$8.....00 ' 'fotai _~...~__••fl$;t.~uft.' '. '".. \1 . i, ~~ r· , 'llo'( 'l. ! ~. to ~. t : .J I ".' .. 1 ... I I j J Ir I I j' l -1l I dollars $ $330.00 $ $ $ $330.00 $g $~ representing Pennsylvania Inheritance or Estate Tax due from the following estate: %Tax on $_ Estate Tax,Act of May 7,1927 ~~~~~~.~~--~-~~~--~~~~~-~~~~-~ 2%Tax on $_ 6%Tax on $On Account 15%Tax on $_ 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 _ EMMA BELLE LE~fLEY COMMONWEA.LTH OF PENNSYLVANIA. DEPARTMENT OF REVENUE11936OFFICIALRECEIPT•PENNSYLVANIA INHERITANCE AND ESTATEIAX RECEIVED TImE!HUNDRED THIRTY and 00/100 Lemon A.Lemley -E&cr. From:ArTY.ADAM L.SANDERS Address611 WASHINGTON THUS!BUILDI'NG WASHINGTON,PENNSYLVANIA 15301 63-70-1241 12-21-10FileNo.Date of Death I fP December 17,1971Date0ayment I Name of Decedent I WASHINGTON~u~I , ...'\ RCC·4 (8·68) No·8 Remarks: MJR .....c-----~·~-~"1I;1.!I!II] ~''''''y ,\,.c,.~. "'";. ,,...... t...,; ;..' .~.',..>t: ....~ .;-'\ t..<~ • "<I C't, l ', t ':, t,.- I ,~ .( uOO~{P[l~@illu[g SEAL I TOTAlAMOUNTPAID $330.00 NOTE:This Triplicate Receipt ~~be retained for audit purpases.J.~._./.'£...//.•I /'.....~/,4;tt7t.--t-vc--QReceivedby~l?J NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the life ~,(Sig;?atre)"./ tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall It{....,J.--UlC th .7'/..-:"_&.C<:? not be precluded ar prevented from hereafter assessing odditional inheritance tax at the death of the .{/I lUI life tenant or tenant for years whenever it appears that such additional tax may be legally due and;;r tTitle) collectible for any reason whatsoever. --., ~l /' ,"', / ---_..~-----'------._----_._-_._--- ,-I__.__~_.,_.__..6:-.I> .. .. • ~ .J RCC-BI (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT LEMON LEMLEY &CHARLES L.LEMLEY (Executor~ IN YOUR REPLY PLEASE REFER TO In Re:Estate of ...:EMMA==:=:.:.:'.....:B::::E:::::I:=.I=E:...-=1EMLEY==:=...._ ____--IWu:ii\~S~H....INoIJIlGo.LTOu·~NL..-County -File No.63-70-J.247 De ar Gentlemen, You are hereby notified that the ~o=r~~~·g~inal==~_----------- appraisement in the estate of EMMA BELLE LEMLEY has been filed in the office of the Register of Wills qf WASHINGTON County on July 28 ,19~.Said appraisement reflects the following valuations: Jt.Held Re al Estate ........l8o!.,l#~QQ'O'·oC;QLlI.~Q~QI..-_ Personal Property __7~O::::4~.~·4~1~_ ~~1l...5u'..lo!.60~_ Total ~8~,~82::::..:0=.l·t~O~l"____ 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 (5%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date __J::..:uly=.:lL-.=2.::...8,~1:.!:97-.!..1=--_ ElATE OF DEATH:December 27,1970 Note:This is not a bill. Signed ~jh.LI~:(),·r~· Title MADELINE FINNEY,APPRAISEE I .00 T 8,000.0 a 5 301.91 36150 35.GO 817 0 ~.Ill S 115.60 8,8 Z0 .D 1 5 81820 .G 1 T c':.::.::-_ i .r-::;· U l"";c>(l)0 I ! ;-_.!................. RCC-4 (8-68) WASHINGTON PE~~~SYLVANIA 15301 RECEIVED.THREE HUNDRED THIRTY and'00/100 Lemon A.Lemley-Excr. From:ATTY.ADAM L.SANDERS Address 611 ivASHINGTON TRUST BUILDING dollars $ $330.00 $ $ $ $330.00 representing Pennsylvania Inheritance or . Estate Tax due from the following estate: ------------------------------ 6%Tax on $,_~O.=:n:.....:.A;:.;:c::.;:c:.;o~u=n~t- 2%Tax on $-__ %Tax on $--'----.... Estate Tax,Ac(of May 7,1927 15%Tax on $,_ TOTAL TAX CREDIT less five percentum oftaxif paidwithin three months after .dote of death Plus interest at the rate of __%from ___,---,- to ------- 12-27':70DateofDeath Name of Decedent _E_~...:..Th_fA_,_B_E_L_L~E_L_E__}'_1L_E__Y ~ File No.63-70-1247 Date of Payment __D_e_c_e_rn_b_e_r__l_7..:,.,_1_9_7_1 -l ·1~TASHINGTON County-------,------'---------i Remarks: MJR ;;·1 '. ®OO~@~[K]g[L SEAL TOTAL AMOUNT PAID $°330.00 III NOTE:To be delivered to taxpayer ~,iii Received by~/(/."/0.t~'7 ~~u/iiV(.I'NOTE:(naccepting the transfer inheritance tax on future'estates,prior to the d,eeith 'of the life,IJ "~,'(5,ignatu,fe)',. IIJij tenant or tenant for "(ears,as evidenced by this receipt,il is understood thot the Commonwealth sholl l~".'".,A ~/~l //. !\J!'n,,~1 he precluded ur P,;6\i,'6"c,'"e,d !ro,"','"he,re,o,f,ter 0,ssessi,n9,ad~itional.in,he:itance tax,at the dealh of the,{(.(4~f;:Cj~/f/C~ .lJ.'1 lite tenam or iellui"H tOfyeUf'i ~!~~,~;",~:=.f ,If '';-4:,;'.:hct ~'.l':l,r::v"!rjltlonOI fOX may Ut:legally due and -;1'._.itle). _.IC"'~;;;;~iil~=er;;;"~.~(.l}$!O -:;PA4~*......trt .....=p",Qr~;;;ig.iJi~~~1§p1:·~~~; "::"':~'.": I' 60-751 433 '"'Il""'"-..J~;4 r"In ::'Q ""","",'".Iiu:,0 e:::3; ~ff'::;:,.,.'lll,en (n :::::::J-,.''"".'!"."'.....rq n."rq !'';r "-.;-r ,.n C)~-:;1ZC) "T!""C ;; ':-; 9 ....-,-"".,Ji,.~'JlII;'::-'--i I'1""'J -0 ...,.QP0!U"'I -.I -lAMES M.GRAHAM (18e5-1945) -lAMES ..1.GRAHAM ""AREA CODE 217 TEL.EPHONE 523-4569 (190S-196S) September 21,1971 1201 50UTH EIGHTH STREET SPRINGFIELD,ILLINOIS 62703 GRAHAM &GRAHAM ATTORNEYS AND COUNSELLORS AT LAW HUGH -I.GRAHAM HUGH -I.GRAHAM,JR. HUGH J.GRAHAM,m-------}jJJ1e Mr.Adam L.Sanders Attorney at Law Washington Trust Building Washington,Pennsylvania Re:Emma Belle Lemley Estate Claim of Michael W.Schafer Dear Mr.Sanders: Thank you for your letter of September 16,1971 and the enclosure of the Will of Emma Belle Lemley. I had sent the opinion of the case,In Re Estate of Mary Elizabeth Tilliski because it stands for the proposition that the share-of the adoptive child relative the true parents estate is not cut down by virtue of the adoption.Rather,the adopted child still has the right to inherit from the trueparent.. I am sendinica copy to you of Chap.3,Sec.49,Illinois Revised Statutes,which may be more in point on the detail in this case where the decedent had a will.The purpose of the statute is,of course,to prevent a lapse of a gift where a descendant of the decedent dies before the dec~dent and that descendant himself leaves persons surviving him who are likewise heirs of the decedent.. - It would seem in this case a reading of this act would be that Michael Lemley,now Schafer,grandchild of Lloyd Lemley, the named beneficiary,would take in substitution the share of Lloyd Lemley,Lloyd Lemley having predeceased the testator,Emma Belle Lemley.. Thank you for your attention to the matter. I am sending a copy of both this letter and the enclosure for your Judge.' I appreciate the courtesies you have extended me and Michael Schafer. HJG,III:hew Enc. CC:Mr.Richard Schafer CIIAPTER 3-ADMINISTRATION OF ESTATES ARTICLE IV PLACE OF AmUNISTRATION A~D PROOF OF HEIRSHIP 3 §55 Prob,Act §55 51.§51.Intestate Estate ot Testator.)The real and per!lonal estate ot a testator that Is not devised or bequeathed by his wIII descends andshallbedistributedasIntestateestate. ;;2.§52.))"lItol'as Executor.)The appoint. ment of the debtor of the testator as executor ot his will docs not extinguish any debt due trom the executor to the testator,unless the testator In the wIII expressly declares his Intention to extin- guish the debt and unless the estate ot the testa- tor without the collection of the debt due from the executor is sufficient to discharge all claims againstthetestator's estate. 53.§53.Effect of Order Admitting WJII to Probate,)Every will When admitted to probate as provided by this Act Is effective to transfer the real and personal estate of the testator devised and be-queathed therein. 53n.§53a.InsllJ'ance Pllyallie to Testamen. tary TI,tistee.)A person having the right to desig- nate the beneficiary under a policy of life insur- ance may designate as such beneficiary a trustee named or to be named in his wlll whether or not the will is in existence at the time of the designa- tion.The proceeds received by the trustee shall be held and disposed of as part of the trust estate under the terms of the will.If no qualified trus- tee makes claim to the proceeds within 18 months after the death of the decedent or If within that period it is established that no trustee can qualify to receive the proceeds,payment shall be made to the executor or administrator of the estate of the person making the designation unless it is other- wise provided by a beneficiary designation or by the policy.The proceeds received by the trustee are not subject to claims against the estate of the decedent or to estate or inheritance taxes to any greater extent than if the proceeds were payable to a named beneficiary other than the estate of thedecedent. •This section applies to any beneficiary designa- tion made before or after the effective date of this amendatory Act of 1967 by a person who dies on or after that date.It does not create an impllca- tion of invalidity or ineffecth'eness as to any bene-ficiary designation made by a person who dies be- fO"e the effective date of this amendatory Act of 1967.Added by act approved Sept.1,1967.L.1967,p.3489. 54.§54.Place of Probate of Will or of Ad. ministration of Estate.)When the wiII of a testa- tor is probated or when the estate of a decedent or missing person is administered in this State,the probate or the administration shall be in the courtofthecountydeterminedasfollows: (a)In the county where he has a known placeofresidence. (b)If he has no known place of residence in this State,in the county Wherein the greater por-tion of his real estate is located. (c)If he has no known place of residence andnoreal.estate in this State,in the county Where the greater part of his personal estate is located at the time of his death.As amended by act ap-proved JUly 26,1967.L.1967,p.2013, 55.§55.Situs of Personal Estate of Nonresi.dent Decedent or MiSSing PCI·son.)For the pur- poseof granting administration of both testate and intestate estates of nonresident decedents or of es- tates of nonreSident missing persons,the situs of ·tangIble personal estate is where it Is located and:J r 0 It .., P.43 tlon,or deletion of any part of a wIII which does not constitute a revocation of the wIII under this Article is of no effect,unless made by the testa- tor or by Some person In his presence and by his direction and consent and unless the will Is there- after signed and attested In the manner prescribed by this ArtiCle for the exccutlon of a will. 48.§<I S.Effect of Child Bol'II nfter Will.) Unless provision is made In the will for n child or the testator born after the will is made or un- less it appeal's by the will tllat it was the intention of the testator to disinherit the child.the child III entitled to receive the portion of the estate to which he would be entitled if the testator had died intestate,and all deVises and legacies shall beabatedproportionatelytherefor. 49.§49.Devise or r,egac~'to a DeceasedDeviseeorLegatee.)Unless the testator expressly provides otherwise in his will,(l)when 11.devise or legacy of a prescnt or future interest is to a descendant of the testntor who dies before or after the testator,the descendants of the devisee or lega- tee living when the devise or legacy is to take ef- fect in Possession or enjoyment,take per stirpes the estate so devised or bequeathed,(2)when a devise or legacy of a present or future interest is to ll.class and any member of the class dies before or after the testator,the members of the class liv- ing when the devIse or legacy is to take effect in . possession or enjoyment,take the share or shares' which the deceased member would have taken If he were'then living,except that if the deceased member of the class is a descendant of the testator,the descendants of the deceased member then liv- ing take per stirpes the share or shares Which the deceased member would have taken if he were then living,and (3)except as provided in (1)and (2),when a devise or legacy lapses by reason of the death of the devisee or legatee before the tes- tator,the estate so devised or bequeathed shall be inclUded in and pass as part of the residue under the will,and if the devise or legacy is or becomes part of the residue,the estate so devised or be- queathed shall pass to and be taken by the lega- tees or devisees,or those remaining,if any,of the residue in proportions and upon estates correspond_ ing to their respective interests in the residue.The provisions of (1)and (2)do not apply to a future interest which is,or becomes,indefeasibly vested at the testator's death or at any time thereafter before it takes effect in Possession or enjoyment.. This amendatory Act of 1969 applies to all wills of decedents dying on and after January 1,1970. 'Amended by P.A.76-1809,§1,eff.Oct.9,1969. 49a.§49a.Devise or Legacy to Murderer ofTestator.)WIlen a devise or legacy is to a person Who is convicted of the murder of the testator,the devise or legacy is void as to that person and de- scends and shall be distributed in the same man- ner as If that person died before the testator. 50.§50.EqUaliZing J.Jcgacies and Devises on Renunciation.)When a surviving spouse of the ·testator renounces the will and the legacies or devises to other persons are thereby diminished or increased in value,the court,Upon settlement of the estate,shall abate from or add to the legacies or·devises in such a manner as to apportion the loss or advantage among the legatees and devisees in proportion to the amount and value of their lega- cies and devises.As amended by act approved Aug. 2,1965.L.1965,p.2134.Effective JUly 1,1966. Effective date of 1965 amendment.Section 3 ot the1965amendmentprovided:"This amendatory Act shalltake·effect as to estates of decedents dYing on or afterJuly1,1966 and as to estates of minors and IncompetentspendingonorInstituted'after,that date.". .,,' .I .'I,;'\.."l ,.:-',.ll; .r,. tl I tI i l,I .i I t i~ J. ! Ii r f y r f f e e I' f e' I y r e e y y n 11 e I' g n ct orry y, ot te ot ....".'., 1:'I j ".:~r\ i i :.,.....,..:. HUS:3 t L.~:.1h!N0 REGISTER OF WILLS Wt\SHiN;;TON CO ..PA. r.~'t-~-;""~--.tc-..........~_~--.---._......_~~."__.......0...._...__...,--._~_~...4r .... GRAHAM &GRAHAM ATTORNEYS AND COUNSELLORS_,AT LAW 1201 SOUTH EIGHTH STREET SPRINGFIELD,ILLINOIS 62703 , Fn.MYl1~ 6;~' " ;i,J,-;:i: i ~.,~Mr.Adam L.Sanders'6 ~~~,O~.Attorney at LawWashingtonTrust Building Washington,Pennsylvania ~q ~"'-vv\-J.q.",.~ .,.".....-".' COpy·OF .I~YENTORY' ., .•~,.~.". •'-1J'~t, .." ",.e'•ri ' .. ",~ " .' ..."' '.'"; . -.."r i ,"1 ,,' '...~'. 3Juututnry ~itll !\ppraiStmtut of,the ~oods a:W c.hattels,rights and ~redits which were.=-a fi.-~".""'··C!"·tdWA$~,'.0/.; ::..:,:,late of : :..:. Washington County,Pa.,·taken aiul made in conformity with the t;lbave affidavit, ~.',~..,'~i:• .• .PaP,',*',~'.'...'••.,'~. , CbOCldng 1 HM;i laM -*t,·_Mutt_.Pcttaa "*~.,..._... ~•r • •~'"~ I~~.·.~l ...d................... DOLLARS 1o?01 361.50 CENTS .' ·_·....4.~~~<.,.!•.•~••~...~....~~ _1.."'~1t)t ~d.bGU.·o..~.·td.U(....;.',_'~.)."-I!ilI!If!"'_"".""'~._""~""'''';......~,."~..,."~. ,'.'-'J.'.Jf!!tux.. ,Lac (40 .1,SO ·11...)8$.1.fttW....._bt__~· 'p~.WIth ..m,.··_,..'toss ~O·. Skftt.··.S.De'"~5J~t _.61,~ftgtoft ~,._•.,~~~.App%dod,'.,",._ ,. ,,,, ,:.~ASSJftS1'~4-_.'-_d "1 " ." . J ).-. i ~I" .'.~, f ; I ,,. .~....,. '.,. .' ,j;-••_' •".,,#.,~.,..~.,,.•...:~:..,.,_u ",..,.•••••.,.,.•••f'C ."t ."');$Ihhhr ~~~1;)',HJ \c<t..,O ~,~j\,;;;h t1h~';,:\?~rt\)~;4I)A :>1\1 \fI l:!'t.Ht'Hdt1ttt{A G~u,H.,.utn•.U;ff~ ".-......b.,.,:~.~,\"",n\,.,,'.,.,. 2flA-IJUa .'."~~i:,~..,...., ""1 '" .' " ". •I >,'!I''II"l~'-"'."'..'0" .'. .. "., ." .•.~ .-..... if.t ,.• > if • , 'l '.i,' .'".•i!f'.1.~:f { ~,'I .,"~,~ /" .;. ]udgmentafJ!rmed. THE PEOPLE V.TAIT. to be discharged for want of prosecution and there is shown in his abstract a long petition to this effect.It is not shown,however,that the petition or the proceedings thereon were preserved by bill of exceptions and they were I 'not certified by the t~ial judge in accordance with sec- .tione 74 of the Civil Practice Act.' Plaintiff in error was tried by a jury and found guilty, and the error above referred to cannot be considered be- cause it is not properly preserved." The judgment of ,the criminal court of Cook county is affirmed. (No.2837I.-Judgment affirmed.) In re ESTATE OF MARY'ELIZABETH TILLISKI.-(AUGUS1' .'TILLISKI,Admr.,et at.,Appellants,vs.SARAH A.:.' MARTIN,Appellee.) Opiniou filed March 21,1945-Rehearing denied May 21,1945. 1.WORDS AND PHRASEs-meaning of word "descendant."The .word "descendant"means one who is descended lineally from an- other to the remotest degree~(p.276) 2.SAME-when "per stirpes"and "representation"are synony- mous.The words "per stirpes,"as used in sectiorl 14 of the Pro- bate Act,and "representation,"as used in section 5 of the former Adoption Act,are synonymous terms.(p.278). 3.STATuTEs-a statute is construed as a whole-exclusions. In construing a statute,the entire statute must be construed to- gether,and not one section at a time,as the presumption is that the legislature intended that it be construed as a whole,and the' enumeration of certain things implies the exclusion of all other things,all exceptions or restrictions other than those designated being excluded under the rule expressio unius exclusio aZterius. (P·279) 4.ADOPTION-adopted child may inherit from natural parent.. The right of an adopted child to inherit from its natural parents is not restricted by adoption,except by t~e provision of section 14 of the Probate Act requiring it to take by adoption and not by 390-18 1 '. " ., ..,. a d [39C rIg 'adc Co cot: COt of UP( ,16 St Ja ,on 6 ( eh of, w( wt to he ha br na 111 la ,te pr a 10 0 se st i ( IN .'/REEsTATE OF TrrLISKI. " \274 ' (, "",\. "~:blo6d 'when the adoption is by a blood relative,and the'right of a child to inherit from its natural parent is not lost by its becom- 'ing the adopted child of another.(p.280) ,5·S;ARE DECISIs-a judicial opinion is authority Oldy for what is actually decided.A judicial opinion,like a judgment,must be read as applicable only to the facts involved,and is authority onlyf~r what is actually decided.(p.285) "1 . I "' \tMt~P"7"~:i ;.{...•..,~.....II \i I.;",.,1.:.11.'1 ill';f f,:, ;"'I ,Ii.'i.'!If .;.,!lllii...::."ji~.:..III flif-PI ~t f ii.'k!,t~t !lllll~;'i!:.'i.I',"I ::,.1,1,~I'll;'!~'",1:;:1 ..I '!I,li ! !II iqL-,'I I!u t\,ii ',,\l,~l l ,ri;f,"~"-;:'/',APPEAL from the Appellate'Court for the Fourth Dis- ,I ll'·..ni!';:':';~',""~'trict i-heard in that court on appeal from the Circuit!II ~~:i:~",'f',·.'r''...:'Court of Franklin county;the Hon.W.JOE HILL,Judge,!",,1~-••\•j,ld.i'~'",'..:"presldmg. iI -.4"l::~,il •!r'lil!~M P f B f II t!I Ikj!j~,:,,'-,I OSES ULVERMAN,0 enton,or appe an s. I ,,;'1 'l'¥~,-ill't :t,'J:I·1'"'(:"~,,FRANK E.TROBAUGH,and STE~HEN E.BRONDOS,both ,:\f~~j 11'II~i I ""',"t.o•,of West Frankfort,for appellee, I !,'il tt I' fj~.l.f.l,\~~.,',~.'Mr,JUSTICE GUNN delivered the opinion of the court:tH"'l:(f , I j~;IW':,'",.",,Sarah A.Martin,appellee,is the daughter of Mary E.t lI't:.•,lr,t.!,i,l,"':;'",",'",'Tilliski.In the year 1900 Sarah was legally adopted by !j ..1'liU;:'.T.J.and Sarah Armstrong by decree duly entered in the!IL:,:N]:;,,I,county court of Williamson county.Mary E.Tilliski died •,(t Ii "i,r :October 9,1940,leaving her surviving her husband,Au-Ill;'hL.,fll!l1i gust Tilliski,Sarah A.Martin,the daughter,Daisy Wal-,II!i:Pl'ton,a sister,and Sarah Kaesberg,a niece.The adoptive'j t r "I,parents of Sarah A.Martin died previous to the death of 1II'It.:,;.'[';1'(,,her natural mother,and from them she inherited property. f I "','\The sole issue for determination is whether appellee,11 t;pri'.'111,1.Illl;being an adopted child,can inherit a child's share from,nIl ~::,!~'-,'I ,the estate of her mother.The pleadings and facts out of 'j !:'f~:'which this question arises are adequately set out in the,,tl)q j':;!;'opinion of the Appellate Court in 323 III.App.490,and ,Il.·IiiiII 1 I,'il "need not be restated,as both parties agree there is only one :$1 '!J I t!~issue for decision,The county court and the circuit court .Y .J1./'i';'.'.'.ofIFranklin county,where Mary E.Tilliski resided at the ff II i ;:rJ '>"time of her death,held appellee was not deprived of the:J ~L ;JI~1,,1 t,4'...,I .I.I I~',!,r,/;'1 I,\IF'i t tp' , I II ,_'"~,.'.'1 A f'~:III ~I;;:t.,t ~'f l4_.....-_...~ \ " ." " - ..-..",.- ~ ,, ,I I ~~I-"'__'--..;".~".'OJ..''hr",".•.-j Nla¥-j f 'J ';;"·i't.,,-!±B.,"-f·'-~tt~i'&",.iN"r6'';·tOiW-':'W'\.Tj'~. I i:i jij It . \''I i g. 275 ."f..",Ii I \i,t JIll!'[390 III.273]IN nE BSTA'l'E OF TIIJI"lSKI.•j right to inherit Irom her mod,er hy reason 01 heing an,_:'III ~ JI'fi'adopted child of another.On appeal to the Appellate '.I:1:1 ,I!: Court for the Fourth District the judgment of the circuit"--,I court was affirmed.We have allowed an appeal to this·I eou*i,e ease involves the eonstntetion 01 the provisions -- -,-II I-!;· of the Probate Act in reference to devolution of property ,_r ~II If upon death intestate,(Ill.Rev.Stat.1943,chap.3,pars..':illlll- I r62-165,)and also parts of the Adoption Act.(Ill.Rev.'.li~l.:, Stat.1943,chap.4.)The Probate Act became effective <'F ~fl'!': January I,1940,and includes the former statute of 1872 ~:t.;'" -~na~~s~e:i t~,~\~~rS:~~;~~~'l~:;d~:)R:~d;;~:ioln:3;:~It•.·. j ..·.~;.I·I ,I·I•.:',:'.,',•. chap.4,)all being incorporated in the Probate Act as part.,t ';' of article II,entitled "Descent,Distribution and Dower."III I' It is the contention of appellant that certain changes ..'"'.'(1..••~"I•.·I!1 ':,".,'.,:; were made in the ~ormer adoption and descent statutes,:.~.~7~:~€~~;:r::~;:~:~1~~~:~JFc:£~1~~;;;~~r.~~'.'.--.---lllj,iIi haps well to aseertain what,il any,substantial ehange is -:_.-,II II !fi; brought about by incorporating what was formerly desig-.,'1,~,',••'.,.lll,('.".,.\ nated the descent statute and parts of the adoption statute '~. II'nto'the Prodbatfe Acht.dAnd tfirsft,with ·tref.erence tOf ~he J '::'/,',':':'.l:'·,:,'lt.1 ' 1'.1...'~',anguage use or t e escen 0 proper y In case 0 In-..' ,•.. .testacy,section II (par.162)provides for the descent of ,'",~".' property in,such case:'"when there is a surviving spouse ," .','11..,"II I,,'!I ~,".'.". and also a descendant of the decedent:(a)to the surviv-IJ ~ ing spouse one-third of the personal estate and one-third ",it'Ili~;'~ of each parcel of.real estate of which the decedent died.'IlL/Iii if ~; seized ***and (b)to the decedent's descendants per I'!h.~'l."{I.!£.'i;i stirpes two-thirds of the personal estate,***.",....."1 ~ ,."de;~e~~~t~~t~~~:dtht;ap~a~::~~,d:~~?"~:d~~e~:s:~~" - -'.~jlll:''~'~::~;::a~~l~no~i:il::::~:rnst~i:~~?:':=~l::i':'---:1.1\1;11,.,,'~ .f'\,~ill·,"•;."Id '". ,'I'•'liB (ff";',H'!!ii, f ;i I ".....-....."...-......L_,ttY~,1 !' \ .~.t J;"1 .J.. .'..t,~ ·i't- ;, • ," .-~~ •I b a c d u \ sl 0 f s L P h s 11 d h 0 a b s I II "'. \ ~ i.,.'.,.' "'. •?s .JI. " •j " •,I'?:".,'Ii. '" r J ,~',. .,, -~.", ;II'i 1 :t~ :I,r ,.Ii I.,I ,.'I! • f I I f --------------------=~--'i:"".,~----=----.;:_.'9...'"- - ----,C·'~.. ,.. .,." ,.I,H 6 £. HliTi T...·'.'j ~1 ii [390 111.273]IN ••EM'AT.OF TIWSKI.?!17'J j iIj *by the use of these words:"but the pareots by adoption '.J,i ~.. and their heirs shall not inherit any property which such 'I;'I ;!~ child may take or'have taken,by gift,bequest,devise or i''II'..~ descent from his kindred by blood."This language was.',.'.J .I'll.:.' used to clarify a preceding sentence m the same section,'*f :~,:~;",~~~v~~e~es~~;~fr~:t~:::~~~t:;o;::~th:ir ~eir:,,1:.IIll.'I,'•.'·.•,..,.,. only such property as he has taken or may hereafter take It" from or through the adopting parents."The purport of ,I'I jI If section 6 of the old act and section 14 of the Probate Act,,I I!1 1 11 "~I is the same,because both in the old law and the new,the l parents by adoption and their kindred are eligible to.in-j { herit,from the adopted child,only property received b~,.:.':!Ii'._ such child through either or both of the adopting parents:',r The contention that the use of the word "descendants";:'1" in'reference to heirship,both of natural and adopted chil-/i,,III dren,has the effect of excluding a natural child from in~",,,I,If heriting from its parent is without force.The only effect .''I'i 11:.1 ~. of the use of the word "descendant"in both sections 1 I ,,.',-.:i;' and 14 is to synchronize their meaning as to the inheriting.',I by the child from the .parent described m the respective .'''''''~, :~~~~s;o ~~i~C~:;'~~c:\:s~:~e~e~~e:=:no;4ai~:u;~....'iii!'~ adopted child,as a descendant of the adopting parent,to .;~'.i~II ';'. ;~7;~hu~~:;e:::ti~:~:d:;g~:e:t:~:1:;~dS;ta~~in~do::e:.'.",,jW I1 :,~ descendant (with certain exceptions)as to adopting par-""',':1.1.,):t.,.l ~ ents,similar to that given,by the use of the same term"'.,:1 1 .I.'.:,."",0' m section II,where adoption IS not involved.There IS .,~~~;~;;;d;~:~t:':b:t:~~~e::ra~~~~~Pt~:~~~~~~~:''·II'~:·'~'.'!.lli.IIII,.,.'.~.!.,..':.'·'that the natural child and the natural parents no longer (~;, have such status by reason of adoption of the child.The..'.'1 I :.' restrictions in the prior adoption statute and in section 14 1'1 11 1I of the Pro,bate Act,as 'to the rights of the adopted 'child,(./'\'.'!iii:;II ~.~.l:I'~'.'J:"~:,II " ..~h/;i,,,~dl,r .'I') I ~I 11Ft:U!j.~:1.,IJ tl',.'~:.iI!">(~~""*~~*¥#'#*d-tit,~,,..;~~Ji~.~~.u.,-,.'"\'.'. - , 273] rop- cans. otest '!lett, Act pted s the Act., blog)' nd 7 e the Act law-.. par- :uage, s are on as rents dent's under dants ed,as ~t the .,. eal or " ce an parent lusive child flatural bassing t from hild to gnized km Act !: ------------- [ ,f II, , I~1 II '.' 'f i"ill ..k,ll .-,:, ,1:1 . I '11.iI:1';Iii:278 ".iN RE ESTATE OF Tn.LISKI.[390 Ill.273] I tI·~1 ,~.'~re,~trictly'limited ,to inheric.:.ce from the adopting 'p;;r-.~I ill;:m "ent,with no reference whatsoever to the natural parent, ,I J':l~:il "with certain exceptions to which we haw refer,t ,II II;:,ji-'There is no limitation upon the right of a descendant II il:,,:ii :.".~to inherit from natural parents under section 11.There III 'I!l;:t11 ',:.",are,however,in section 14,limitations 'upon the right of 'I'il'II '!\:\II,"·c",·,the adopted child to inherit from the adopting parent,"I!'lfl .,'.'-':".,which are,as fonows:(I)"the adopted child shall'not :I"'I'.,',;.take property from the lineal or collateral kindred of the :11 iI'.::i I':':':-:-adopting parent per stirpes or property expressly limited I ll~lr :",':",to the body of the adopting parent."The same proyision, ~"l :,111:\·'.j':!I:';"".'..in slightly different language,is to be found in section 5 ,."..'of the prior Adoption Act,viz.,"except that he [the ;\;f',:1,<,1.''."adopted child]shall not be capable of taking property ex- t (I'lilf .I,l f'lll:111,' ,.pressly limited to the body or bodies of the parents by adop- I f I 1 tion,nor property from the lineal or collateral kindred of I l'jl;!ill such parents by right of representation.""Per stirpes"Illj t, i rl .J.l,'.''ji I;:,,and "representation'"as used above are synonymous terms. !:\.:','"',-~.(Bouvier's Diet.)(2)"When an adopted child is related:ti,II , .'.i;f:,H~..by blood to the adopting parent,the adopted child and his ,'II'rl,',.I,";~.},',,;..,..i,,;·•.•.l'":~,":~~p~:;n;:r:;I~n~~k:s P;~P:~~p~~o:;'il~e o~s~::ce~~a:~: ..!l.of an adopted child,and not as relatives by blood."(Pro- ,,1·bate Act,sec.14.)This exception was not in the former ..l.iI';.i.li'..,·adoption statute.(3)An adopted child cannot inherit as .~,ilfl'1:1.",.heir property limited to the issue of the body of the adopt- II fiht ingparent.Adoption Act,sec,S;Probate Act,sec.14. eli!t;;".("We have just noted the provisions of the Adoption Act.ill Jll!f;which have been superseded by,and included within,the tl "!,i'Probate Act.There are other sections,however,of th.e,i "ft;1.1.1:'.£,Adoption Act which require consideration.Section 3 is ;,1 1 '1.,;;n,,("'still in force,not being affected by the Probate Act,and, I ':;l'/J J among other things,provides that upon the filing of a peti- \!,I',';:!:1-'...../'.{tion,and a hearing thereon,a decree may be made "setting ,I .;'I:,'.,forth the facts and ordering that from the date of the.1 .'I"~ •'I'Ii .,~Ill':;['if "II i',',1.t1.!11:';1,;'; lit,;:\'i ,f J 1'/I"~~".': \ .' t' • .•r'~.'( t:• ," J~~..' .F'iJ .Ji ...,.;~ -..~ ...'-.•••ooW...,·_._.....~. :a:.,;jf.'.ft':H'.... ". "..~i", .t ,J , \....... '..~.,.~ ) 1!"'1~"'~il "I '•ti'~II ii ~~III It!,,;1 I It [390 Ill.273]IN HE ESTA'l'E m'TU,I,ISKI.279 . ,1!ij' decree the child shall,to all legal intents aud purpo~s,be I~III the child of the petitioner * **"Section 8 of the.·"'II I!," ,Adoption Act,defines the'effect 0 f adoption as follows:,',,'-l'I I "The 113.tural parents of a child so adopted shall be de-""I ".,II',tt prived,by the decree,of all legal rights,as respects the', child,and the child shall be freed from all obligations of .,I',/" maintenance and obedience as respects such,parents."It·,j l;i ~, IS noticeable that neither the pnor statute on adoption 0;I ~l!1 ~'~,nor the Probate Act makes any provision that a child shall,ill t ..be incapable of inheriting from its natural parent.Neither '.~I i.ll!~ _does it say,either by express reference,or by implica-,,' tion,that a natural child 1S no longer a descendant of a natural parent.The entire statute must be construed '/ together,not merely one section as it IS enacted at one ....1 time,and the presumption is that the legislature intended ,-I ;'~,II that it be construed as a whole._'.'~i .Section IIof the Probate Act provides that a descend-:,..i.,;!l i ~ ant may inherit from its parent.The appellee 111 this,.",--""".,'~I·. case was a descendant,within the meaning of that section,'.,..'f,I !I'~'~, ,of Mary E.Tilliski.Section 14 provides that an adopted',...I child may be deemed a descendant of the adopting parent..':,"'1£""1' Ui1der such,provision,as to the rights of inheritance,she''.,lT.',It, had the'same rights as a natural child as respects .J..!•~",l'",~;,,.0 An11Strong and wife.The exceptjons to inheritability set-'..,....I .forth in section 14 of the Probate Act do not include the"-if,"• waiver of any rights between natural parents and natural ' 'I! child.We regard it very'significant that there are anum-I.,:-,..:-",I~'~ ber of exceptions to the rights of an adopted child and :II ~~,!:4 ,of the adopting parent to inherit,specified in section 14,'.-'II r none of which preclude the right which 'a natural child ,::-':\','~~'',1 1 '\I',;,!,.,.',, .has to inherit from its natural parent.Thjs is recognized .,'"I,.:':l-,':: in Dwyer v.Dwyer,366 111.630,a case where the natural I'', parent was required to aid in support oJ a.child which had .'",I " been 'adopted.We there said:'~The adoption 0 fa child,'":~'_"II ' -!'11does'not work,a compl~te severance.in the relatioriship,,.~.",~>"-':!II f -....:.rr-':,_!n Ii tItll'! j','.t,',lh l ':,,'',0,HII f ;i,","I'!,~.',I \,')1!'"'_t!o .~'-~ "---- ~'"'--------"--- ,. 0" t, 'il-. .! • :j /" .... J'f; , \ r C( s ng an thj ~~J it: ti, cou que the inh 95 Jnd Jnd In Ro 13 47, 21 In l\.fa:~~ tI ItI [390 IiI.273JINREESTATEOFTILLISKI.' --\ 280 I .... I,i,1 :.'.il " 'tI1 11!,'i'.:1I'I;: 11.li:,qI'll![:)1:,I hfi:.I Itqii:'..':etp::::t t~~~~pldpo~~dh;:S ;~~~~alc~~~e:t:i'sesT:~t d~~\~: .i Ii!~trl!:",'natural rel~tionship,and whiie that duty may also be im- ..1 1 "Ii::IT.posed upon the adoptive parents by statutory .enactment, !I''II I '"","the natural parent may,if necessity arises,be required to II ,itf i :1 .perform that duty."'I ,jlli~:\'.Another thing to be noted In this:connection is that \1 ,A "I]".:,;the law does not require that a 'child under fourteen yearsII..f II of age be notified or represented in an adoption proceed- I ';11;';,':!'.;:''ing;(McConnell v.McConnell,345 Ill.70 ;)and it would ,'If:.H'",,-seem that,if it was the intention of the legislature to ~i111it :1:Jil :~'or lessen the natural rights of the child,provision would ;II ,t;,,!i!\;.be made to have someone represent this child before;'i':i:waiving its prospective rights of inheritance.Before the :1 'r ,:1'"Probate Act was.adopted,the conditions under which 'I j'lt;til '-0 children,illegitimate children,posthumous children and 1,'·'.1 !11!'~Ii'r'l~~'.''.adopted children might inherit·were provided by separate 'I ;1",I~'' •statutes.The prOVISiOns made by la\\T for these classes .1 'I,f,Ill'I'"of children are now to be found In the Probate Act 111 1 ''f,'11ft."sections II,12,13,and 14,respectively.Under these .-I'1f r 'provisions the child takes as a .descendant of its parents;j II,IIi i'the illegitimate as a descendant of its mother or maternal Ii !"'I',.!'J't,11 ancestors;the posthumous as descendant of his ancestor,,l,tH.,II I:',I'i'and the adopted as descendant of his adopting parents,II tiM Appellant professes to see the word "only"written into . I I i,I,each of these paragraphs by implication.Such word IS 1:.1,1','/1.',',;,:,;,'.I:·.,'.f,·,not in'the statute,and we cannot put.it there.There is.nothing in the language of the provisions made for these,:;"d several classes of'descendants which reqtttres a natural, 'I "'l;;~illegitimate,or posthumous child to forfeit its statutory ;1,,'''l:!j rights of inheritance because it may be adopted by another'ill t person.We are of the opinion that the ;ight of an!II,:lj,adopted child to inherit from its natural parents IS not' Q1 1l ,.".1'.".!restricted by adoption,except possibly by that provision I .,i:i of section 14,which requires it to'take by adoption and'II '1 rtl not'by blood,when adopted by a blood relative. :q U.l il~''t l.I"~;.} :11 ~;} :11 i'·fil\1 1'f:rd ~. f~t " j. I. $,,. I• " \..-~. ~'. ," ""j... ~.>, .". .::~:'I. ,,,,l .~ ,:I,, ~:( ,i ., ~, 1 itJ ~- ~t. jo), \, .ilJ ',,~, "i ·1 '" '"~j;' 1i .... 281INREESTA'fE 'OF TILLISKI. !' While,as above observed,there is no'decision of this court,of which we are aware,that has passed upon this, question,it has been decided in other jurisdictions having the same Of similar statutes that an adopted child may inherit from its natural parents.(In re Wilson's Estate, 95 Colo.159,33 Pac.2d 969;Humphreys v.Davis,100 Ind.274,50 Am.Rep.788;Patterson v.Browning,146 Ind.160,44 N.E.993;Wagner v.Varner,50 Iowa,53 2 ;. In re Klapp,197 Mich.615,164 N.W.381;Roberts v. Roberts,160 Minn.140,199 N.W.581;Sledge v.Floyd, 139 Miss.398,104 So.163;Clarkson v.Hatton,143 Mo. 47,44 S.W.761;Sorenson v.Churchill,51 S.D.113, 212 N.'W.488 ;In re Sauer,216 Wis.289,257 N.W.28; In re Roderick,158 Wash.377,291 Pac.325.)The Massachusetts and New York courts .have reached the same conclusions,but decisions from those States are not controlling because the adoption statutes preserve the child's right of inheritance from its natural parents.California and Connecticut have reached the opposite result,but in the latter State there is an express statute precluding in- heritance from the natural parent,and in the California case of Boosey v.Darling,173 Cal.221,the somewhat_ illogical result was reached that an adopted child could not inherit from its natural parents,but could inherit from its natural grandparents.We cannot think of any condi- ,tion arising under our statute where we could reach this conclusion. In Sledge v.Floyd,139 Miss.398,the court said:"The "', statute confers upon the adopted child certain benefits.{, These do not necessarily deprive it of legal benefits flow- ing from the blood relations.*.**The statutes pro- vided for inheritance by children from their parents,and we see no reason why a child adopted by another should not continue to inherit from its'blood'relations in the '" absence of a statute or decree specifically providing to the contrary."And,further,it is said;"We do not think·th~ [390 Ill.273] .. .I ". 273J of the im- ent, :l.to that ears eed- ould imit auld fore the hich and rate ~sses tin hese nts;- mal star, ents. into d is re 1S hese ural, ltory pther f an not ' 11SlOn and .'If'. " .ex cases not I beco is e. thes matt hay shot othe cert wit his h bloo N a hac I1l~,ch!mI \I I ilIIII.\ !, .."..... .',- 282t~, ",,".:,,'..\' •,,'I statute intended to deprive children of /their right to in- /.'.'...'.herit from their natural parents and blood'relatives.To "!:'1 ,: 111,i,'I"'I',II .j)!"; !ll'!'JlIij.,!:l Ii \I It:-t!, 'I!II\.'j"]i\1 'il ill,"I,,ill:1'!i':-<,>,:,\'do so would raise grave questions,where a child having ex- 1,1:1';;,',.;:,'_pectations.should be adopted against its consent or with- ill,Iii:!,<':••,;out its power to consent'during tender years of minority, ill tii!,,~,I ,"and thus be deprived of benefits."1 ',;Ji\:~.:.','In the Minnesota case (Roberts v.Roberts,160 Minn.ill 1.1~I , '~'1''''::.',140,)it is said:"If an adopted child does not inherit 'I l:i t:;::"<--'"::':,,from her natural parents it is because of the adoption '";1 1 :':(,f ..\,.,,':,;statute.Whether it shall inherit is altogether a question !I:'.l f:::"'..::-of legislative policy,and is settled when .the legislature ill :1 1 1 11:1 ..'.,",.::..~;c~~::UeJ~:t~:;':~:":~:;t~o~O~t:;~;.~nd:~~~~~'I~e ~~~:: ':,1 1 l'j.,ll'l:':'"'i!I'.'::~:lf,',:,..,.,-...',.,t."....,,1'·of the child,makes inapplicable the general rules of de-r~,'scent.We do not minimize the force of the argument.' It does not lead us to the conclusion that an adopted child .I l'llll~',';does not inherit from its natural parents.We hold that, Ik::,1:':..'.,~'it does inherit." .t~l 1;1:'"':,~:'.,",~."..And in the Michigan case (In re Klapp,197 Mich. 'I t l'':,'\'-":,':615,)it is recognized a child may inherit from both its I 'l }.I:.,',.natural and its adopted parents,saying:"But,it is argued, :1\1 1 .'I'":\:.1,',.,_.how can the child be relieved of its obligations to a natural ','i ,,parent and still retain its right of inheritance?The rea- :I f.ill 'son,therefore,lies in the fact that at the moment of birth I'i q!t the child's status is fixed by law;at birth the child be- "II}1;;'",comes the issue of the'parent,and is included within thef'lill'li ;h·''C''provision ,of the statute,which declares all issue shall in- Ii J'1 'herit the property of their parents.In the case of the ,'\11':;h,l ".,'natural father,the question whether the child shall become \,,f ~i;I,f ..his heir is not subject to his assent or contract,and,there- 1 !I 'f"fore,the child's right to inherit from him is not subject ';[11 ;'I:f to his election.The law irrevocably fixes his status in~1111 J 'l,!t,'.that respect the moment he is born.In the one case,by i ll,~"""no act of the parent can he prevent the child becom- '11 I\i'l .'."ing his heir.In the other case,the child cannot become .t IIJ '.'II ')~.-'.., I'll f 'iI.~,''.t ~.;;},(:I:~ I '/;/i t,1 ','f,I'1" I 11lil:1.',.1i,~~~..j II". \ '.' r , -,,".1 ,;....; j, ~ ~ t t•., 't.• .',:, ~.,. , Ie ", , , I '..~.',' 283 .',." 'i' .,1". IN RE ESTATE OF TILLISKI.[390 Ill.273] Irr -.n=..I'I ;~'~r 1:1:11'ih \,,!lII:!1(d his heir without his consent.One situation depends upon ;01:.;: blood and birth',the other upon consent and contract.";1 i !icase~p~:~~i:~:~:~~~~~::~~~\::.m~i::e~~~::~:~~o~~::.._ill HIi not lose its ri£!ht of inheritance'from its natural parent by..'j II v I !1,'!I !Ibecomingtheadoptedchildofanother,unless such right -i 1 f .1 is expressly taken away by statute.The reasoning of .,II!'.. \li:f I ~Ithesecasesappeals'to us as reasonable and just.In a I~n II matter of such general importance the legislature would \~~II!II have made express provision if it had intended a child !1 I should lose its birthright upon becoming adopted by an-'•':I f other.It has not done so,but,on the contrary,it has made .'".'i.11 I " certain exceptions,only.The appellee does not come .~ within any of these exceptions.It isa fundamental prin-,.B11 iIll~',' ciple of statutory construction that the enumeration of cer-.\~~I ! ,tain things in a statute implies the exclusion of all other"'.~,r!!t'~'" things.(People ex reI.Hansen v.Collins,351 Ill.551;,'."I~!II I ~ Tennant v.Epstein,356 Ill.'26.)And as a corollary of .1II'.~. this rule it has been held that other exceptions than those I j'! designated by statute cannot be read into it under the rule'./f 1 Ii' .expressio unius exclusio alterius.People v.Deep Rock ,',.;,,~.,.l,.tl"tll,!'..~ Oil Corp.343 Ill.388.! It is claimed,however,by appellant that a contra,ryl II Ij'Ifrulehasbeenannouncedinpriordecisionsofthiscourt.,1 !' ,L .',,{II l~ No single ca_se cited by appellant involves the question of '-"'1:';'J,I'1,/'Il"l.~....1...\1...1 .....a natural child inheriting from its natural parent after it ..~!:(:itt had been adopted by another.In Keegan v.Geraghty~101.I ',,',:','"::,.,.,11 1 1','11.1,I li ,,''l.Ill.26,the question involved was the claim of an adopted ':', '.;:~i~:OIS~~~;~~:i!~~::~~:~e;~~:::;'£~;~~~~.'.'.~-"~'.'~.11:,il,'i: l :.:.I.'!..·.··..~,~ contention 'of the adopted child upon the provisions of sec-1 ~'~ tion 5 of the Adoption Act,-which exclude an adopted :..'~,.:,':"\;1II ~I'~,'" chhild fdrom taking from the,~ineal or collateral kindre~of :":,'"":"'1;1 II i,;f~' tea opting parents ~y ~ight of ',representation.,'The:A ','""i I !!~~ "", ' ,,'1 !I'fl!~,'i tII :\,IS;<. ',\."_"',.ft "I'if'~~"'.''.',,1 Ill'~.f.( , ',,',I I,~.t..\."J"lq I'~'."<:~',JUli Ii'.~,• ..,o-",...:,,..,...,,..,~l!l.l ._.r\~ I I I t ,,.. '~ , N;• "p,,,,. t #\ ({j t t ~,. J sam natt unl tha of 1\-1a tha of 1 Di~ dial. is b did of the r not b be r the c case has inhe .hold "' • '."I,J . d 11'11 I '.II ll,{"I ",:,;., :,Ilil f1i':,,"";, II 'I,I:Ii /'<;, .'.''j ,\ ',!I,ll t,:,I:284 I'E'6 T'[Ill J I I •",'•N RE /STATE,F ILLISKI.390.273 I l!t t;;,..'',.,claimanl attempted 10 evade this provision of the law by :Iii,r:;},\,",.,,:'"s~ying t~ere ~as an i~plied right of the child to .inherit II!f'.:1 -~,-'~-,'dIrectly 10 hIS own rtght from such collateral k1Odred. I ,!i,/!'··~··:,-:,.'":':This was ~ejected by the court.The reference to parents ;",1'ill,J"',,:;''-:,~"'/:',,"<,.~nheriting contained in the opinion had reference to adopt-!~I,:,::..:.:"'.1'.,,,1Og parents,and not natural parents. "I :111 ;'i~.;",',,In Wallace v.Noland,246 III.535,the question arose I ,!~Ii;;...''""'.'~:!Wa~:p::~a::;::~::~d:::::Ir~~:e~i:n~o::;Sd: ,,I,!'{;..,'".'cis.ion of the court construin?a will to me~n.th~t na!ural :\hi'\~J ',:.'chl1dren and not adopted chtldren came wIth10 ItS terms. 11 :1:;j!i>::.i'In Ryan v.Foreman,262 III.175,the question involved '.!i':,"1 ' .",",was whether an adopted child was entitled to receive a '1 ,,l:'I;;:"',:police pension as the heir of the adopting father.Flanni- I t',:::'gan v.Howard,200 Ill.396,involved the question of -;\J;ll':!',whether an adopted child stood in the same relation as aIf;l~it':I 'natural child so as to come within section 10 of the former I I!'::!Descent Act,which provided that if,after making a will,~l ill"i-I ,,',a child shall be born to the testator,and no provision be':It'J,(:made for it in the will,the shares of the other children :}1-f;:.'.'should abate proportionately to give such later-born child i '!-l;',r - ,a full share.In the F!annigan c~se the cou:t ?eld ~child I 'j!!;.',-",.adopted,aft~r the makmg of a Will came wlthm thiS pro- I 'J!i;vision of.the statute.The case of Keal v.Rhydderck,3.17 ,1 1'(Ill.231,mvolved only a conlroversy belweennalural he", It';, ,of the deceased and the adopted heir,as to the validity of "f :f i the adoption. -II ~!"It is not contended by appellant that these cases decide I ,.f,I 'specifically the question involved,but it is contended that:I'lr language is used indicating that such are the views of this i'j!court.We do not consider that any of the language used ,'in any of the cases has decided the question here involved.'~ 'I :j It i's true that occasionally words are used referring to the rights of the adopted child as to parents,but in each case the question invol.ved was between an adoptive parent.or " 1 !"::r I'I I.i .\I ,t "'!f I ,0'f { it " l.' ,t, ,.' f"'-.." r .. .. rif-'. , .. ., 285 ./ .. ,-.','oj \ IN RE ESTATE OF TILLISKI.[390 Ill.273] .._..•~.....c$I t '~. •....\liP;~:~ \11\il!:Ii E I :1 I ".'iR'I I'I If '.4.'litH f ~It;Hl I~.~ the relatives of such parent,and the adopted child,and \1.1 tl II!~,. not between the natural parent and such child.This can \.'1 tl!,t Ibereadilydeterminedfromanexaminationofeachof..I :l "Iii. the cases."i I ~III We have frequently.held that a judicial opinion,like·I ~1'1 It .a judgment,must be read as applicable only to the filcts I,',:~I:\"••.11 f.'J involved,and is authority only for what is actually de-•.t cided.(People ex rel.Schuler v.Chapman,370 Ill.430 ;-II WhJte v.Seitz,342 Ill.266;City of Geneseo v.Illinois...,U ,:~:::/,lC~:r ~~lyiti;~1~O'Il~[n~i~1l~a~~6~~W~~C71e :~r t~~t::t~:~..IhI' has been called,decides the right 01 the natural child to .'.111 1t'~ inherit from its natural parents,nor do they'inferentially',).'.'-.,Ii'I ." hold its natural right to inheritance has been taken from it.~.\'.~•.•'~'I'"Ill'!..•;It"::.The statute authorizing adoption of children isreme-/• dial.It was unknown to the common law.Primarily,it ' I,J'I'~i:e:::~:~:ob~:r:~o~:e·~~~il~~tI~u;~:::~~i:e::::t::;.;.\.",11 I':~'..: of its natural rights,but gives additional rights.The.'.'"I :~:;~, same right of heirship from blood parents enjoyed by a.:t....~'<'\.;-.]11.,i .. natural child should not be taken from an adopted child"',"I[" unless clearly required by statute.We are 01 the opinion .:..1'1'.1.1 that under the statute in force at the time of the death.',J j.I 'I: of Mary E:Tilliski,intestate,her natural child,Sarah A.' Martin,wa&entitled to a child's share,and that the fact',.'.if;1. 1 ,," that she had been previously adopted did not deprive her',..l'II\',~"I' of it.'"",1 IIi! The judgment of the Appellate Court for the F.~t1rth ."J /.::.'I :tl'~,. District is;accordingly,affirmed._.'.~.,II'I.;~~ ,Judgment affiTn:-d:'<."III!!'.~ -"...,.",;.I Ilf I'~ ',:.:.i Ii:,Ill,'{ ":..,'..;.,.'"..!i q i ,.,'I I:t'lq ~.,".'.'..'.'III t ~. '>"1,111,1,',r }.~. ?I,~,.;,..,'II,.,~, 'I,~;, .'~,"'<~4_....,;._;.•:.~.o..-.;.;.,.;.,.;~.;::.......-.~,;;,.':;....,;~,~,'~_.~.•f'''-~_._-~.,lJjt..I ~'~ 173] by rit ed. nts. pt- ose of de- ral [ns. red I>a /H- of s.a ~er 'ill, be ren ild .' ild ro- ~I7 Irs .... of ...[--..' ide hat . his sed ed. the ase or " "1 ::<:D --....r I'..) ;..:>fn ..........--.-......~: (n <;)c::...,.., (..0 ,.., C':'!U)'.:"J ;.:=-!PICo"')['71 I ,I -1 """'~J ,..-. 0 !C'~ -"~~..,'"('),~l::0 -~ r-t.N v r-..,j":- !>(,')(.J ,...;-__1 y .....