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HomeMy WebLinkAboutOC1971-0031 - ESTATE OF MALLASI ....-,.""..~~........."-...---."- ..L-.3-7/-3J J .•--'.........-.....,~-.;;,...~.,....l1t,...1.•~..,','.,......*..."J~-"•.,'•i_': j I I j ! I 1 1 I I,Mike A.Mallas,of the City of Weirton,West Virginia, being of sound and disposing mind and memory and desiring to make such disposition of my worldly estate as I deem best,do hereby make,pUblish and declare this to be my Last Will and Testament, .herelly revoking any and all former wills and codicils wha tsoever by me made. First:I direct that all my just debts and funeral expenses be paid out of my estate as soon after my decease as conveniently may be and to that end charge my whole estate;real and personal, with the same. Second:I give,devise and bequeath to my wife,Mary r~llas, my entire worldly estate,of whatsoever it may consist,to have, hold and enjoy same as she may deem best,and to dispose of Same as she may see fit;PROVIDED,that in event my wife not survive me, then my entire worldly estate shall be equally divided betWEen my son,Angelo ~~llas,and my daughter Irene Mallas. Third:I nominate and appoint my wife,Mary ~allas,to be the executrix of this my La st Will and Testament and to serve without bonds. IN WITNESS WHEREOF I have hereunto set my hand and signature at Weirton,West Virginia,this 5th day of l~y,1948. .(SEALL SIG~~D,sealed,published and declared by the said Mike A. Mallas,as and for his Last Viill and Testament in the presence of us, who in his presence,at his request and in the presence of each other,all present together,have hereunto subscribed our names as witnesses. .,, ~' j 1llII J "I ~L 3 -l/?1l\ffi~autt (@f fxrrutnr (@r l\~mtut!itratnr §tate of 'ennngluauia l <!touutg of 1ltlIan~ington )nn: Personally before me,the undersigned authority,a N.Q:t.axy..P.ubl.i.c in and for said County and State,appeared ~~EY...~~!.!~.~who,being duly sworn according to law,deposes and says that s he is the executmi:&-~of the es- tate of ~~~~..:?~:~~~~.!~;?deceased,that the for,egoing schedules constitute a complete inventory and appraisement of the real and personal estate ~f .....M.:jJ5=:~...h!....M:~J.J9.!?..., 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 Execu¥lx ~ day~Sworn ;~,~~a.S~.iybed belf9ore;~thois 2.3.r..d }~c.9(J~/..~...................;.........;.....~jY..Executi~~ Not~,YPUb1iC:7~;~'l'I~~~IN:finfg¥FoJi ion Expires:~.;A-1r- 1.An inventory must be filed within three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Originaland 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 3.fnuentory aub Apprainement .of the goods and chattels,rights and credits which were of .Mike A.•...M~.l.l.a.s late of l?~.r.i.$..t l?~p.p.s.Y.l.Y~n..:i-:9.. Washington County,Pa.,taken and made in conformity with the ab01Je affidavit. All property of the deceased which consisted of real estate and stocks was jointly held with wife,Mary Mallas,with rights of survivorship.There was no property owned individually by the deceased. DOLLARS CENTS , ......'...._- "."',~). t-.~-""...../.. \. •.t ....•)!.,I Form No,RCC-62 (6-70)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER '10,000,UNDER SECTION 701 OF ACT OF JUNE 18,11181,J' EFFECTIVE JANUARY 1,1962.(FILE IN DUPLICATE WITH COpy "OF WILL ATTACHED) ~.__a~OFFICE OF THE REGISTER OF WILLS County of WCiia.bingt9A . .....~~..~~~~~'of ..~.~~.t•.~~.?Q~~.i..~~i;~~:t.Q'\'IAI,.,~,. (Name)(Addreoa) being duly @~~~according to law,deposes and says that he is the ~~~_ (Exec.,Adm"Legatee.Etc.) '~e A.Mallas ,'of the estate of .""__"__"__,-.v.hose last residence was .--------- ,(No.)(Street) ---'-~~~,-~-__~~~~!~~~deceased,and that the whole of the estate of said decedent,who died __~!'~~_~~_~§9 (City.Borough or Township), ':.'."•(Date) consisted of:'"'.'.'".' REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE'ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Esta:te Estimated "'.Value" None -..,.: { , ! '" .. ,, Personal Property None j , I,- ••J.--0' j :'".J , NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, ,letters frbmfinancial institutions or-mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be 8igned by a r~sponsible officer of tl,1e financial institution or mortgage h0lder 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.'- l Jointly Held Property .4 .Estimated Value...--DeecJ Book 757 »aGe 699 -24 sorel less 0.33 - .'I·He14 Jointly with $\R'ViVCrshtp witb wife,Mery Malle' JU)fl,Burgett:.$~own,Pennsylvenlo 5000.00 ,I..: Deed Book 104$Page 16 ~Q.33 G¢t'e$15,000.00 with , Held jo1n~ly SUW1voX'$h1p witb wife,*J:'Y MallO.' N>4'1,BurgettstOt1O,p~nn$ylvani$ 199 SNu:es of NatiQnal Steel G'OrpOret1on stook (c.rt1fl.cate NOS"8,457.50 1)'46902 end X>H37961)SUrvl.vot'$bip w1tb wife,Hery Mallas Transfers within TWO YEARS Prior to Death None , That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by anotheras agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT None - BENEFICIARIES BE~~,FICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State"ful'l mames of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARYaninterest,vested,contingent or otherwise,in estate.)are involved,set OR NO,AT DEATH OF IN ESTATE forth this fact.)DECEDENT Nary.Nel1es wtfe Ye$......All " \ , RESIDENT DECE;DENT DEBTS AND DEDUCTIONS CLAIMED NOTE'List ft-rst-fiVti4tems in the spaces so provided observe notations thereon and instructions,, DEBT OR CLAIM NATUR:E'OF-SAME AMOUNT THIS COLUMN .KEGISTER ONLY Greco....Hert.nlek -al Funeral expenses paid $1,,,nft nn $ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) DAM",..n'£uH ''la '2'";OfAdministrationExpenses.- Counsel fees -I ,,',,,, ,;.,•,'1 '. Fiduciary commission -','ta"'nA-.ef, i ','\';';~i C,'OTHER DEBTS':Ai'lll G~~,~M;S ',, , "..•I.,-••'."(-)See Note below, Nfi'\"A ', ,},',"'i';~",. , .,. r I ,;,.,'.,\"K" Total 1",n.~~'(2.-..6 Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'.debtis greater or less than the estimated amount cla!imed and allowed..f .~"~~,...'., ,..1~"t..Subscribed and sworn to before me this .."~~.". . . . . . . . . . . . . . . . . . . . . . . . .day of .f.EibrUaq-,19.71,,---r:........~~. NOtary PUblic:.''y My COllltld.8S;t.onIKp1teS~~;Lq?~. ......RI>..il .,(Street Number) ,,....8.tu:.g~t.ts.t.o.wnt ..p.enasylY'$.ft1e ... (City or Town and State) ~aving been dulyJ'according to law,I do h~y ceJ;tifx.,that the above appraisement is made in conformity with law on this ................)dayof lY.~a ,19..~AI ./..........~~~au .I Appraiser In the event th~t any future interest in this estate is transfenedin possession 01'enjoyment to collaterllJ heirs of the decedent after the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF TH~GISTJlROF 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 c~thoseitems where a greater or lesser amount is set fortll in the last column to the right in said schedule above,which greater or I er ount epresents the,s.urn allowed as a deduction. Dated:.0 CTl ...1.Q7l RUSS.(lL.,fy1ABfNO:.... ............'~e~i~t~~~........ Form No.RCC-62 (6·70) WillAdministration INo Year . .I' ,I f IN THE MATTER OF THE.APPRAISEMENT OF THE~ ~.ESTATE OF .'.-~..1;';:' ".~: >,' ....JIXKB ..·A•.....~. Deceased . ;« ".".:-..... .:J.Late o{.Pin:'.f.s'..~yJ.YJania;. v County of .::.-Wqs~ngtQn . Commonwealth of Pennsylvania ........~> c..'::::'0 .~--..f:;;; ---...~ REPORT·;:iii,tB.:::APPR~ISAt1,.r;CCJ c:::._.....:r:_.:fO""'"__(f)<.J r-J"l .~.~ ;;;-:--/~.-..,. :)!:.:.~J ~',_iJ i--("Ito_'-_v.,J0".......-,-.1<"......>(~")...-"1 ::: o ..:J:E::~,..;:r:::~i:J.i~·~~(.'),a ~ ~ R C C-81 (2-64) COMMONWEALTH OF PENNSYL VAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT HAHY HALLAS (Executor or Administrator) IN YOUR REPLY PLEAOE REFER TO J In Re:Estate of H_I_KE_"_A---,*.,...1_4A_lJ..A_·_5 -.::.__ ____H_A_5_HI_!_~G_T_ON __'_County _ FHe No.63-71-31 Dear HI's.~.i8.llas originalYouareherebynotifiedthatthe~~~)_ appraisement in the estate of HIKE A.NAlli\.S has been filed in the office o-f--t-h-e--R-e-g-~-·s-t-e-r--o-f--W-~-·l-l-s--o-,f--..~'a~~~hi~ng-·~t~o~n---- County on October 1,,19 71.Said appraisement reflects the following valuations: Re al Estate -=n=o.",n_e _ Personal Property __n_On_e __ Transfers _ Total _ 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. October 1,1971Date _ ESTATE INSOLVENT.' Date of death:December 14,1969 Note:This is not a bill. l SUMMARY DATE OF DEATH DEC.1/1!,69 FILE NO .....-:.".._ (Initial) F/CC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Estate of MELLA.3,MARY (Last Name)(First Name) REPORT OF INHERITANCE TAX APPRAISER INHERITANCE T KX 'APPRAISERIr,1/Dated:(j)dkJ ~ I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__WA~<~S""HIN.....",,,,G,,,"T,,,-,a,,,,NI!L!_ Pennsylvania,do respectfully report that I have appraised the real and personal property as Feported 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". ~At.JML REPORT OF THE REGISTER OF WILLS lLt~ REGISTER OF WILLS OCT 1 1971 RUSSELL MARINaDated:_ I,the undersigned duly elected Register of Wills in and for WASHINQTON 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",whic er or lesser amount represents the sum allowed as a deduction. VALUE AS REAPPRAISED $-------+--hone HOHt:: $1.721.00 :vENn'SOL $nOne none .- '1>1.721 00 , ESTA'I~IN VALUE AS REPORTED VALUE AS APPRAISED $ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $----------1--2% Tax on $---------t--~ Tax on $----------1--5% Tax on $~--10% Tax on $15% Exemptions * Total Estate --1-__ TOTAL TAX COMPUTATION OF TAX $-------+-- $-------+-- $-------+-- $--------+-- $-------+-- $-------'--- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death ::::::::::~t==== .BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from to ---C$---AMOUNT OF ESTATE TAX ASSESSED $< Estate tax paid $I BALANCE DUE $-'L- Add interest at rate of 6%from to $------1t=TOTAL TAX BALANCE $--------1<PAID $-' FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will Administration t No. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF M:i.ke.~s Deceased Late of .....I3uaG.~'l'S'.L'OW County of .WASIIDGTON .... ~ Commonwealth of Pennsylvania REPORT AND APPRAISAL Fonn RCC-2 /DEPAl,tTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ,.Oetiobe-r 1.,-197.1 '" COUNTY 1tlaship..,gt.on . FILE NO..f?.2.::.7.~::2.±. Whereas..~lIKI!~A.l:lALLAS late of BURCb~T.TST'01'1N .. in the County of ~::lAS.HrH.GT.Q .N Commonwealth of Pennsylvania.having died on the ·lJ.th..·..· ·..· ·day of ·De-cember ·..·19.69 seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I f..r..~Q~.;?~~9.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 Ufe 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 Purpoles REALTY $ NONE FhRSONAL J.Tf'llIfl.o'- i I . Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this ,.." ,/.1 ,day of :..::~<::..~,..::~~~;{:;.:~:,::::~:~::~:..>::::~:.~~~:..::;,::,:..;...~~.~'~. ..-'"r / /•Appraiser (Number and Street) ........................................................................................................................................Penna. (Post Oftlee) .............v.iASHINGTON .County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of MIKEl A.MALI..AS Deceased. Late of J=3.lJRGE'J''r.$.'rQWN!....... Date of Death,. Appraisement Docket Vol.,-:3..Y.... Page,./..~!..=..~No..63:~~7.l~3U.. Filed in Register's Office,j Amount of tax due,~. DEPARTMENT OF REVENUE Received, Examined and Appro,!!!d,. Wrote abo,lIt Appra.isement,. Appeal j,.om Appraisement,. Entered and charged,. \ ( ,1'.. RCC-72 (9-68) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS, APPLICATION FOR ,AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT j APPLICATION (MUST BE FILED IN TRIPLICATE)DATE ~?D,1911September'24th. TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby.made for CQ1sent to the transfer of the following securities of a Pennsylvania Corporation or a Nationa!Banking Associalion located in Pennsylvania: CGrt..NO.'DJN~690t1W "$.~M ', (a)"J)HJ7961 (b)100 eha!:eB Rationel Stee1COm.(c)~StoCk (NOTE:In describing securities enter in (a),ab Ole,eHher the number of shares of stock or the face amount of registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate and maturity date of registered bonds.), (Name of Decedent) ISSUED ON Feb.19,1969 ,and having a TOTAL MARKET VAILUE OF $'e.457.50, (Date) as of the date of death of the decedent,_---'!JM1ka!!!!!l.~,,--Me"",'"~Ua""""",e='__~,on -..:!!!~!!!!.!!:!!"'~.!..-c!!!!1~4~;-..:!!!l~9:.=6~9:--_ (Date of death) (State)(County) who was late of_~RD!!!:'---':"'!!:!,,·~~fi~-':~!!::'~"··'!:.Ii'uet:..='·:::::ta:=:·.tol1ft~,!::',~...~..~'-..__---'waUl.!!!Isb1ngton~''!!!!!'!!:;I.~!!!!'',L.#_'---!i~!:..l!""'e"~"'!!!I!!''<1"'l!!!.lw~·!!.!n~"~e!!!....,'_ (Street and Number)(Post Office) The securities are registered as follows:)U)cc *1100 tladRe;ey *1110·..'.,.' (Name or names in which certificates are registered",oint:teMftu) ~)JttJ:Y ",-,11.$RD ~lt ~tstCtm,»~lvaniQEXECuTtmK):----==!CA.----=(N:.:::a:!:!::m~e)=~-----'---:::.;'::::-.-..;=!-...:==..H..~~~(A..:..:dd...:..r::.....es.....:s...:..).....:...:..~!:-.:.:........:...:.....:.....:..---- NAME OF APPLICANT_4<ll~~:)q:~'·"F-•...li.Mm~'..Q,.!l..;lda....n~._ COUNTY FILE NUMBER 63-71-31 ADDRESS OF APPLICANT HDIJ,.~tsto\m;Pe.r1M. BUREAU FILE NUMBER Same SIGNATURE OF APPLICANT Cf'nad··~ NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATIO~WILL NOT BE CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES DATE Sept.24th.1971 I hereby consent to the transfer of the above securities now registered in the name of the aforesaid Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521, as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions of the Act of April 9,1929,P.L.343. This Consenf to Transfer the herein described property operates only in reference to the estate of the above-named Decedent. ::n.d or oS cr.'ory of~~ (Signature) Register of Wills Washington (Title)(County) ~ffi~autt (@f iExrruinr ®r l\~mtui!itratnr ~tatt nf 'tuunyluauia l <!tnuuty nf lIan4iugtnu )nn: ,Personally before me,the undersigned authority,a __Not~U::y __~'bl~.~....in and for said~,County and State,~ppeared ~_;Y__~~_~~_~. ......__-----------.---------..----__who,being duly" sworn according to law,.deposes and says that til he is the execud~r~ofthe es-..',.'t·1ike·'A.Mallaa ";.".'".tate of .__..._----------deceased,that the foregomg schedules constitute a .'.,',"'.:."',M1~A;"Mal1ascompletemventoryandappraIsementofthere~\and personal estate o!.,._..__. ..._.. ., deceased,except real estate outside the Commonwealth of Pennsylvania;that.the figures opposite each item of real and personal estate in the foregoing schedules are determined ,and stated by the ,.undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisementqf each item made by the above named ExecuittX ~ Sworn and subscribed 'befare me this 23.t.4 }iwJ ~:,.'.-. dayu;:::'.T.!lI"'.'n,,',':ll::I,",19 71...J f...IP,..~,",.'..",'".,M ...,."'"'~"''''.............:.:··c:::E~~ciit~. ......:..'~."···T~··..My conrns.ss10n Expires:'." Notary PUblic ADDITIONAL INSTRUCTIONS ,.~.:t.-l.'l2f- :.''':'"'.'."/' '1.An inventory must be filed within three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets.' 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return.t REFERENCE FOR ADDITIONAL COpy ~ Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2., Juututnry au~!\pprai.atnttut ,of the goods and chattels,rights and credits which ...1 were of M1ke A ,Ma.l1es late of ~.;'.~.$.L..~~M~Y.~Y~~~~.. Washington County,Pa.,taken and made in conformity with the above affidavit. All propert.y of thedeeeased wh{eh Consist-eo of real estat.e and stocke was jointly held w.t.th w1f~,Mary Hallas,wit.b rights'of surv1:vorslllp.ifhere tlas no prOperty owned indiv1dually by thedecessed• .uu I .00 S .00 T .00 T L 7 a0.00 21.00 L721.00 T DOLLARS CENTS '1'l I...[ .....;:Ij~.....<::'V'd ··O~)N01 :)N,HSV'/A ~~..... ~cSlll/,\j ()UJ.lSl~3(j !"'l~O'J le"'/l "'13~;SnH t1'l ~t1'l ;:...t t;n ~.., >-..,~ I 8~01 Wlj DC d3S IL t1'l III CoIl ;;;. 0 ~,'1'l '"10 "~.!~~"j /.,.1 ';:IJ.........h, \0"l