HomeMy WebLinkAboutOC1971-1100 - ESTATE OF VIEHMANNli9<0"{p ~-7/-{leu!
!\ffi~uuit (@f Executnr (@r !\~mitti!ltrutnr
~tatr of Jrtttt5!Jluattia.t ss:
(!lnuttty of lIa5~ittgtnn \
P all b f h d . d h'Notarv Public ..d f 'dersony e ore me,t .e un ersIgne aut orIty,a .z.m an or Sal
County and State,appeared E.le.anQr C Y.iehmann who,being duly
sworn according to law,deposes and says that he is the executorxmxdmin~R of the estate of
TAT'11 .M C .hm.......I.l.J...J...am +:Q ,Y.J..e.g.D-.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of........W.J..1J..:h.gm....M.9.~..,.....Y.j&hm.g..J}
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 ~~~.day:t.:l;;:,;:;;;::..:(;;.m;,.'h~..~).E~~i~~
'.G'LIN's~"~:;:;-~~;;-;:"'IJTRUCTIONS
20 E-Chp~tnut St.
\'};;hingtnJ..waAr ~vent9ry m~st be filed within t~1ree ~on.ths ~fter appointJ!lent of person~l.representative.
'IY c.mmg~jcll1\::~"Itplementqil JtlvG1tt"<iry must be fIled wIthm thirty days of dIscovery of addItIOnal assets."3.1 driginal arid 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
'cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
lJuufutnrg nub 1\pprnispmtut of the goods and chattels,rights and credits which
William McC.Viehman also known
were of······as.Wi.l~i.am McC 'Sl.i.ehm.ann.Jate of .sollth S:tJ:.ab.ane T.ownship .
Washington County,Pa.,taken and made in conformity with the above affidavit.
j
REALTY
None
PERSONALTY
DOLLARS CENTS
1.2 shares,commo~stock,Armour-Dial,Inc.
at $26 1/8 52 25
2.Uncashed dividend check of Armour-Dial,Inc.
dated October 8,1971 0 10
3.4 shares,common stock,Columbia Gas System
Inc.,at $33;84 135 36
4.Dividend of $.44 per share on Columbia Gas
stock payable November 15,1971 to stock-
holders of record on October 20,1971 (ex-
dividend date,October 14,1971)1 76
5.22 shares,common stock,The Cincinnati Gas
&Electric Company,at $25 1/8 552 75
6.Dividend of $.39 per share on Cinginnati Gas
&Electric stock payable November 15,1971
to stockholders of record on October 15,
1971 (ex-dividend date,October 8,1971)8 58
7.48 shares,common stock,Lone Star Gas Com-
pany,at $25.97 1,246 56
8.50%interest in partnership named Viehmann
Drug Store 31,700 00
",•
\
,•
9.7 1/3 shares,class B Senior Cumu-
lative Convertible perferred stock
($3.00),Glen Alden Corporation,
at $76.13
10.Uncashed travelers checks issued by
Mellon National Bank &Trust Company
SUMMARY
558.29
400.00
$3,4",6,55.65
Realty
Personalty
Total
None
$34,655.65
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KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
day ofontheFirst
Russell Marino
November A.D.1971 ,before me,
,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
late of
William MeC.Viehman
South Strabane Township in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Eleanor C.Viehman
the Execut~iXin said Will ~nd Testament named,having appeared before me and taken and subscribed
the oath of office pr,escribed by law;
NOW,THEREFORE,I,Russell Marino
grant these LETTERS TESTAMENTARY,unto the said
Eleanor C.Viehman
,Register as aforesaid,do
committing unto her the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring her
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 inheritanoe taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington,this First
•
,
day of November in the year of our Lord one thousand
nine hundred and seventy-one
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LAST WILL AND TESTAMENT
I,WILLI~M McC.VIEHMAN,of the City of Washington,
Washington County,Pennsylvania,being of sound mind,memory and
understanding,do hereby make,pUblish and declare this to be my
Last Will and Testament,in manner and form following,hereby
revoking and making void any and all wills by me at any time
heretofore made.
FIRST:I direct that all of my just debts and funeral
expenses be paid as soon as convenient after my decease.
SECOND:If my wife,ELEANOR C.VIEHMAN~survives me
for a space of one calendar month,then,but not otherwise,I
give,devise and bequeath all my real and personal estate to her
absolutely,and appoint her sole Executri~of this,my Will.
In the event that she does not survive me for
a space of one calendar month~then the following provisions
shall apply:
THIRD:I give,devise and bequeath all of my estate,
real,personal and mixed,of whatsoever kind and nature,.and
hers absolutely.
In the event that my daughter,SUZANN MARIE
VIEHMAN,predeceases me,then I give,devise and bequeath my
estate real,personal and mixed,of whatsoever kind and nature
III ,
II
I
I
I
jI i
I.
In the event that my daughter,SUZANN MARIEFOURTH:
wheresoever situate to my daughter,SUZANN MARIE VIEH~~N,to be
VIEHMAN,is under twenty-one years of age at the time of my
my sister-in-law,JEAN C.BARRE,to act as Guardian.
unwilling or unable to so act,then I hereby nominate and appoi.nt
decease,it is my desire that my sister,EMMA M.VIEHMAN,be
appointed to act as Guardian,and if the said EMMA MG.VIEHMAN is
and wheresoever situate to the following:my sister,EMMA M.
·'..,""'-"...~..,
VIEHMAN,~y brother,BERNARD M.VIEHMAN and my nephew,WALTER E.
VIEHMAN,JR.,share and share alike.
FIFTH:I do hereby nominate and appoint my nephew,
WALTER E.VIEHMAN,JR.,as Executor of this,my Last Will and
Testament,and to serve without bond.
IN WITNESS WHEREOF,I,WILLIAM McC.VIEHMAN,the Testato ,
have to this,my Will,written on two sheets of paper,set my hand
(/-,T;IandsealthisJ day of ,Ju;liE
I.
Signed,sealed,published and declared by the above
named WILLIAM McC.VIEHMAN,Testator,as and for his Last Will
and Testament,in the presence of us,who,at his request and in
his presence,and in the presence of each other,have here,unto
subscribed our names as witnesses thereto.
tJ..•~--~~----•......f
CODICIL TO LAST WILL AND TESTAMENT
I,WILLIAM McC.VIEHMAN,of South Strabane Township,
Washington County,Commonwealth of Pennsylvania,having made my
Last Will and Testament dated June 8,1970,do hereby make,pub1ish,
and declare this to be a Codicil to my said Last Will and Testament,
as follows:
FIRST:I give and bequeath the sum of Two Thousand
Dollars ($2,000)to my sister,EMMA M.VIEHMAN,of the City of
Washington,Washington County,Pennsylvania.She is to receive this
legacy whether or not any of the persons named in my said Last Will
and Testament survive me.
SECOND:Because my brother,BERNARD M.VIEHMAN,has died,
I do hereby amend the fourth paragraph of my said Last Will and
Testament to provide that the residue of my estate shall,in the
event that my wife and daughter have not survived me,be distr~buted
equally between my sister,EMMA M.VIEHMAN,and my nephew,WALTER E.
VIEHMAN,JR.,so that the said paragraph FOURTH,as amended by this
Codicil,shall read as follows:
FOURTH:In the event that my daughter,
SUZANN MARIE VIEHMAN,predeceases me,then I give,
devise,and bequeath my estate,real,personal,
and mixed,of whatsoever kind and nature and
wheresoever situate to the following:my sister,
EMMA M.VIEHMAN,and my nephew,WALTER E.VIEHMAN,
JR.,share and share alike.
IN WITNESS WHEREOF,I,WILLIAM McC.VIEHMAN,have to this
Codicil to my Last Will and Testament dated June 8,1970,set my
hand and seal,this eM day of July,1971.
SEAL)
;-•
·1
.',1
Signed,sealed,and published by.the above named WILLIAM
McC.VIEHMAN,Testator,as and for a Codicil to his Last Will and
Testament dated June 8,1970,in the presence of us,who,at his
request and in his presence,and in the presence of each other,have
hereunto signed our names as witnesses thereto.
residing at
residing at
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountant being duly sworn according to law,deposes and ~say sthat the above account
Sworn and subscribed before me this ...!..~~.....
as stated is true and correct as she ,verily believe;;.
~@?!~J
·········Eie·arior···C·~···VieEiri·an···················.
11 1975
I do certify that I have given legal notice to all persons
concerned of the filing of Ithe within account in the manner
prescribed by Statu1te and Rule of Court,as evidence by proofs
thereof filed to No &.3....:.1~.-:.3.3j...
,Witness my hand and official seal thiS.__.;;{~__.
day of ~..:~19.1~
..0~~O~.\.:.l~Register of Wills
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oj r:..rJl .....~0 rLli ::Il Q)jtl-lI-.Hi ~~d Ii1 >j RUSSEll ...,:1i1Eo<::::MAr-UNO i=l:-.....i <:::s G:>Eo<.~REGISTER 0~u!+OF WILLS C)
J :w.C)IIi1OiCo{<ll'-.J :a:j WASHINGTON CO.,PA.i=l ~~§:a \.r)(i ~...;...,.~.~-..;;,
lY)~~Hi 0 Q)...,.J:I ~.~Hi rLl ~rtHiH0Hi,i=l Q~"d0>:l a;0z<.-<....
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The Court is respectfully requested to determine
proper distribution in this estate.
..
The First and Final Account of ELEANOR C.VIEHMAN,
Executrix of the Estate of WILLIAM.McC.VIEJIMAN,deceased,late
of South Strabane Township,Washington County,Pennsylvania
-.-.-'~,-"-:-:-'~-:-_~-.-.-.'-':-.-.-.-:~-'-~-.-~-1~-,~-~-.-.-'~~-:~-.-.-;-.-.-.-:-.-'.-.-:~.-.~-.~_._.-.T""_--_-.-.-.---.--,--
SUMHARY
Principal of Personalty,
Schedules A and B
Principal of Realty,
Schedules C and D
Income from Personalty,
Schedules E and F
Income from Realty,
Schedules G and H
Adrilinistration Expenses,
Schedule I
Family Exemption,
Schedule J
Debits
$35,428.91
None
$2,264.43
None
None
None
Cr·edits
None
None
None
None
v'.
$6,752.42
\I$1,500.00
Balance
$35,428.91~i
None
$2,264.43 v'
None
$6,752.42
$1,500.00
Burial,Medical,and Nursing
Expenses,and Employees'
Services,Schedule K None $1,577.60
II
$1,577.60
Grave Marker,Schedule L
Rents,Schedule M
None
None
None
None
None
None
General Claims,Schedule N None·
•·-'-$~37=-.,---':6::-::9"""':3-•.-=-3"74
$1,742.05
.·$·1·1··57·2··07. . .'0 ..'..
~'$1,742.05
$26 ,121 .27 v
P R INC t·p A L ..Ace 0 U N T S
.SCHEDULE A
PERSONALTY,Debits:
Amount of Inventory and Appraisement filed on
February 7,1972 and of record in the Office of
the Register of Wills of Washington County,
Pennsylvania,in Inventory Book 83,at page 25
Dividend of 0.75 per share on 7 1/3 shares of
Glen Alden Corporation class B senior converti~
ble preferred ($3.001 stock payable October 29,
1971 to stockholders of record on October 15,1971
4.shares,common stock,Northern Natural Gas
Company
Social Security Administration,lump sum
death benefit
Veterans~Administration,death benefit
Washington County f veteran's death benefit
SCHEDULE B
PERSONALTY,Credits:
NON E
SCHEDULE C
REALTY f.Debits:
NON E
SCHEDULE D
REALTY,Credits:
NON E
...
$34,655.65
5.50
187.76
255.00
250.00
75.00
$35,428.91 v
INCOME A C C 0 U N T S
.SCHEDULE E
·PERSONALTY,Debits %
1971
11-05 -Viehmann Pharmacy,decedent's salary
unpaid
11-12 .,..,Northern Natural Gas Company,sale of
rights
-12 -Viehmann Pharmacy,decedent's salary
-15 -Viehmann Pharmacy,decedent's salary
$210.00
0.73
105.00
105.00
·1
SCHEDULE E CCont'd)
12~14 ~Lone Star Gas Company,dividend
1972
01~04 -Northern Natural Gas Company,dividend
-10 ~Armour-Dial,Inc,dividend
~31 -Glen Alden Corporation,dividend
02~15 -Columbia Gas System,dividend
-15 -Cincinnati Gas &Electric Company,dividend
03-15'-Lone Star Gas Company,dividend
-20 Northern Natural Gas Company,dividend
04-10 -Armour-Dial,Inc.,dividend
-26 -Viehma.nn "s Pharmo;cy,decedent's salary
($105.00 per week)I from Nov.'1,1971 to
December 31,1971,8 weeks
-30 -Glen Alden Corporation,dividend
,.
05-15 -Columbia Gas System,dividend
-15 -Cincinnati Gas ~Electric Company,dividend
06-05 -Lone Star Gas Company,dividend
06-07 -Viehmann Pharmacy,interest on purchase
price of decedent's interest in Viehmann
Pharmacy and on decedent's salary
07-10 -Armour-Dial,Inc.,dividend
-20 -Northern Natural Gas Company,dividend
,SCHEDULE F
PERSONALTY,Credits:
NON E
SCHEDULE G
REALTY 1.Debits:
NON E
BCl:IEDULE'H
REALTY,Credits:
NON E
$16.32
2.60
0.10
5.50
1.82
8.58
16.32
2.60
0.10
840.00
5.50
1.82
8.58
16.32
914.84
0.10
2.60
$2,264.43
GENERAL
.'.
E X P E'N S'E
,SCHEDULE I
ACCOUNTS-----....---.--
ADMINISTRATION EXPENSES:
1971
10-27 -Register of Wills r probate of will and
one short certificate
11-02 -Washington County ReI?orts,advertising
grant of letters
-09 -Observer Publishing Company,advertising
grant of letters
1972
01-10 -Russell Marino,agent,payment on account
of inheritance tax
02-03 -Angeline Sorice,Notary Public,
affidavit on inventory
02-07 -Register of Wills,filing inventory
05-05 -Register of Wills,one short certificate
07-13 -Eleanor C.Viehmann,commission for
services as personal representative
P7-13 -Patrono,Ceisler,Edwards &Pettit,
fee for counseling personal representative
-13 -Angeline Sorice,Notary Public,affidavits
on tQis account and inheritance tax return
$21.50
14.00
14.00
1,590.00
.75
6.00
1.00
1,884.67
3,199.00
1.50
-13 -Regi.ster of Wills,filing this account
SCHEDULE'J
~AMILY EXEMPTION:
971
1..,13 -Eleanor C.Viehmann,widow,family
exemption
,SCHEDULE K
...,20 ..00
'$:6,752..42 J
$1,SOO.00
$,1,500.•00
URIALr'MEDICAL AND NURSING EXPENSES?'AND EMPLOYEES ,.SERVICES:
971~3 -Warrick's of Floral Hill,flowers for
funeral
~18 -The Rev.Harold H.Orr,conducting
funeral service
-29 -William G.Neal Funeral Home,undertaker'sservices
2-05 -Robert J.Fagioletti,M.D.,services to
decedent during last illness
$63.60
25.00
1,339.00
64.00
~--_...II._---------------------
,
·SCHEDULE K (Cont "d)
1972
03~01 -University Health Center,medical
treatment for decedent
SCHEDULE L
GRAVE MARKER:
NON E
SCHEDULE M
RENTS:
NON E
.SCHEDULE N
GENERAL CLAIMS:
$·'86.00
$·1,577,.60
1971
10-29 .,...James Grocery,bill for groceries
11....02 .,..Troutmans,bill for merchandise
....02 -Sears,Roebuck &Co ..,bill for clothing
-02 -Delmer C.Larkin,Tax Collector,payment on
account of 1971 school taxes levied on
August 15,1971
-04 -West Penn Power Company,electricity to
October 19,1971
$20.14
50.00
8.49
91.70
13.36
-13 -Citizens Water Company,water to October 8,1971 15.36
-13 Dorwin H.Hoop,D.D.S.,bill for services to
decedent's wife on August 6,1971 8.00
-13 -Columbia Gas of Pennsylvania,gas to October 28,
1971
-13 .,..Gimbels r bill for clothing
-13 -Boron Oil Company,October bill for gasoline
-30 -Bell of Pennsylvania,telephone service to
November 4,1971
10.59
3.99
6.85
24.28
12-
1972
oi-08
-Fourth Presbyterian Church,payment on account
of pledge
First Federal Savings &Loan Association of
Washingtonf·Pennsylvania,loan for purchase of
automobile
18.00
878.66
~04 -Delmer C.Larkin,Tax Collector,on account,
1971 school tax .
-08 ....Warrick's of Floral Hill,bill for flowers for
memorial at church
91.70
7.95
S-CHEDULE N (Cont'd)
02-09 -Citizens Water Company,water from
October 8,1971 to January,1972
02-29 ~Delmer C.Larkin,Tax Collector,
payment on account of'1971 school
tax
04-14 -Delmer C.Larkin,Tax Collector,final
payment,on account of 1971 school tax
$12.58
91.70
91.70
~Patrono,Ceisler,Edwards &Pettit,
services to decedent prior to death
-,
\
'297.00
',$:1,742.05
•~)".Obs,.er .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929.
P.L.1784.as amended.
Commonwealth of Pennsylvania,County of Washington,SS:........•;..
<Pe,rsonally appeared before file.a Notary Public in and for said County
and State,......Ric.b.a.r.,d.......S........C.QW.iUL...........who being duly s,worn
according to law,deposes and says that he is the ....Yi~.e:.~.P.re.siden t
of the ObSJerver Publishing Company,a Penns,ylvania corporation,and its
agent in this behalf;that the said Company is.the owner and publisher of
the Observer·Reporter.succ'essor to The Washjngton Observer,established
September 18.1871,and The Washington Reporter.established August 15,
1808,a daily news:paper of,general circulation,printed and publis,hed and
having its place ofbusines's at WashIngton,Washington County,Pennsyl.
vania,where it'or'its predecessors have been established and publishedco~tinuousIyfor more than six months prior to the publication of the notice
hereto attached;th8lt the prInted notice or advertisement hereto attached·
is a copy of an official advertisement,official notice;legal notice or legal
advertisement,exactly as printed or publiShed in thll Obslerver·Reporter in
its reiulaT editions on the following date or dates;.
................................N.Qy.e.~~b.e.I 4,J..J..a.P..d 18...,.1..9..7..1 :.
that neither the affiant nor the Observer Publishing Company is interested
in the subject matter·of said notice Or advertising and that all of the allega·
tions'of this affidavit as to the time,place and characte,roiubliCatiOn
are true../C\,/'~/i lC-1L-hcL .._--.__----~
c.,u;wtI,X',S NOTICE .','Ij~s,t ","-1Wll,lia ",~eC.Viehru'f"n,!I -a QWn a.~lam MeC.VJeh·:,In!lntt deeea~late or SOllth'Sll'allane .TIl".'i,p,WashingtonICounty,Pennar '",Let.ters TestliJ'il~ntory upon theI
above estate havl'fi:g",been granted tol
the understgnedlWlotice is herebYj
given to those~.nClebted thereto tomakeImmedial~'l'JIfayment.~nd t.o
those havinj(elaiJ!!15 or demands to'
present them io~."Csettlement.Eleanor l;,1'Viehman
.142 Woodsrae Drive
W.,.....ash..h~..'.•.'!bn.'.l..,..Pa.15301Patrono,.:Ceisle .'tEdwards'''.P,.Att6tpeY ,.""r:
80 Ea~t JJhestnUt Street
Washington,PIt:1530t .
,•:.~>.'C','7l2~0;'"'l'hl)rs-3
Swom to .nd .Ub"'7#';:::t;.~~1971
MARGARET M.BRADLEY,NOTARY PUBliC'
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
~\~~j •J --Washington CODDlY Reports ·
Washington;Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON}SS
STATE OF PENNSYLVANIA •
Personally appeared before me,a Notary Public in and for said County
and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officiaJI legal periodical for said Washington County,published weekly
hav,ing its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY 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 advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
.........N.o.v.e.rnhe.r.A.~J...1..~.1..8 ..l.9.z.J....
Estate Nol
The RIster of WiHs 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
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
••• •• • • •• •••• • •••
.,.....--...---------.-
!VIEHMAN WIL ---,
I,WILLIAM McC.L~tE~M~N Da/~/a
Late of S t 'ec d.WaShingtono~gun~~a~ane.,Township,
Executrix:Eleanor'ce~a....,"
Woodside Drive,Wasbinglteohnmapn,.14215301.H..•.,enna.
Attorneys'P~tr~~o C:I "'.&Pettit,'80 East'elS er,Edwards1_Wa~~i~gton,.Penna.Ci5~oinut Street.
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the
::~~'milim WFm.~t ~to~;;.::&~~/t--/
~------.'"']\~ditor~
Sworn to and subscribed before 6I;this '-'.!~
J..~.t.b day of ~~.9..y.~.!!l.!?~..r.,19..n ~.~7!..L~--oL-;i:~i--
JOSEPHINE T.SCIM.~,\NrJA
Notary Pu:Jlic.Washington.Washington Co.
My Commission Expires July 1.1974
_./_____-------.J
nf Qtnmmnu
(@rp4auli'
~lt Qtnurt 'ltali nf lIuli4iugtnu
QInurt miniliinu
QInuuty J
In the matter of the Audit of Account in
Estate of:_.:..W~I~L~L~I~AM~....::M~C~C.::::...=..___=V~I::.:E:::.:HM~~A~N:..._{
TO THE AUDITING JUDGE:
1100 of 1971No._
Enter__o_u_r appearance for_--=E=.:l=e~a::::n.:.:O=r----=C::...:....----=V--=i:..:e::.h:.=.:m:.:a:::n:=...L1--.::E;:::x:.:.e.=:...:c:;u=-t=r.::.i:.:x-=-.::o.::.f:..-t=h:..:e=__
Estate of William McC.Viehman.
PATRONO,CEISLE~PETTIT
N.B.-Counsel shall,by separa:te pape,r,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate conci.se state-
ment in that regard.
No.1100 0 f 1971
In re AudIt of Account in Estalte of
WILLIAM McC.VIEHMAN
AUDIT
'rneripe fnr Appenrnure
FOR
Eleanor C.Viehrnan,Executrix
'Vd "OJ N()1~N1HSV1A
SlllfA :30 B31SI~3q,ATRONO,CEISLER,Em'lARDS &PETTIT
()nl}J~iW 11JSSn~
By
£2 2 Wd S 130 2L.
'0 31 i ~~2
Attorney
,~~.---~---~.~---~~--......--~.--------------------------------....
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Ferm J'
Estate of WILL.IAM..McC.•..JlIEHMAN .
Deceased
No ll.Q.Q Q.f.l.9.11 .
Fiduciary ~J~9.~q.~..~..•....Y.~.~~~P.-.I .
Executrix
Date of Date of
Decedent's death .Q.<;:.tQP.~.L.J.§.l ~.~}.+.Grant of Le'tters ~qy.~~p.~.~..JL.J.~.?~.
This is the ~.~.~.~.'!:~~9:..~.~~.c::~account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
No former accounts.
Election to take No election filed.
Under or Against will.(cross out one)
Date Election Place of;
Filed Not ap.p-licabl.e.Record .
Name of surviving spouse ~.~~.~~9E <?y~.~~~.~.
List issue,where material:
Names of issue not material.
Did decedent marry after execution of will?(jndicate)~.No.Any children born after execution of will?(indicate)
~S{No.If answer yes,name them .
......................................................................................................................................................................................................................................................__.
Leg.atees
Emma M.Viehman
Eleanor C.Viehman
Relationship
Sister
Wife
Interest Fiduciary,if deceased or not sui juris
$2,000.00 Sui juris
Residue Sui juris
List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause:
No exceptions.
If partial intestacy,give facts:
No partial intestacy.
Notice to interested parties.Have all parties,having either vested or contingent interests and all credi6rs 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.IDt<XX
If any exception give cause:No excaption_.
File copy of Notice
and date of mailing ~.~J..Y....:h~.(J..~.7..?~~~~.~J?~.~~~~E ?L..~~.?~.~.
Is estate subject to the filing of a Federal Estate Tax Return?X.~§.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $}..!.~.~.~.~.9.~.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
.............................N9 J..t.~.~..!?~:t:.':l:~.~.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
No unpaid creditors.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:
Columbia Gas.System,dividend $
Cincinnati Gas &Electric Co.,dividend
Lone Star Gas Co.,dividend
Glen Alden Corporation,dividend
1.82
8.58
16.32
5.50
$~.9.~l~J.,.~.7 .
32.22
$26,153.49
Total additional debits (Add)..,~
Itemize any additional credits not shown by account:
Internal Revenue Service,federal estate
tax "I~.$2,928.59
Angeline S~ice,Notary Public,
affidavit on this audit petition 0.75
Total additional credits (Subtract)
558.29
187.76
$2,734.83
20,489.32
$23,224.15
Cash
Balance for distribution ~~2.~<.~~~~.:.i~.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or dlsfnbubon Value);
2 shares,Armour-Dial,Inc.,common $52.25
4 shares,Columbia Gas System,Inc.,common 137.12
22 shares,Cincinnati Gas &Electric Company,common 552.75
48 shares,Lone Star Gas Company,common 1,246.56
7 1/3 shares,Glen Alden Corporation,Class B,
senior convertible preferred ($3.00)
4 shares,Northern Natural Gas Company,common
~
:
.'
----------~--------------------~_.~.~-------...
If F 'I E t'I'd b P t't', I f R d'Family exemption claimOd"claim notamiyxempIoncalmey e I lon,give pace 0 ecor _ _x.,...._.on record.
If Family Exemption,is claimed at audit~give ramehrelationshUJ and basis for Claim:...~Je.9.:rlQ.t:..C.A...Vi.ehman.,W1!e,who res1aed 1n t e decedent's household.
List any advancement or distribution on account that has been made,and nature and amount of same:
No advancement or distribution
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
Emma M.Viehrnan
Eleanor c.Viehman
i:'.
$2,000.00
All of residue
I,~~EANQR C.VIEHMAN,do hereby elect to take in kind
'.
the stock he*einabove listed -in response to the question concerning
property remaining in kind.
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
~.()-~-I(f;,~
Eleanor c.Viehrnan .
The above named Fiduciary or representative thereof,
being duly ~.wQx:n _doth depose and say
that the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc,
•~~!'..
to the best of __h..~~..___knowledge and belief,
.....aw·Q~:~·········vto.:;subscribed be~~e .G.(!'"(()~e thIS ,:da.y 1:'I¥f":"'~19:........,~;U~v.~.~.
Signature of Off,cer.{M:1.-~).:::t.a4p..•...M)d.d.-..e..
Title of Officer J1{~-~A_tCf;~~.;
Off,ce exp'res 3'~'..l.r..l.r-..
ANGELINE SOR1Cf ,Notary P"b~IOt
80 E·Ch~.'(""t St.
Washington Wash,CO,Pa,
fAy Commissioo Expiles Januar y 11 1::175
"
..
No.1100 of 1971
Estate of J[ilI.LL.l.AM..M.9.~.:.
VIEHMAN
Deceased
F I LE Dr
'12 OCT 5 PI1 2 23.
Fiduciary E.le.ao.o.+:C Y.i..e-bman.,..
Executrix
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:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes 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 of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
RUSSELL MARINO
REGISTER Of WILLS
WASHINGTON CO .•PA"
,.BY:~:~~~::;~u::TTIT
Attorney
",,~2
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..
"••
PATRONO,CEISLER,EDWARDS AND PETTIT
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania
NOT ICE
15301
In the Orphans'Court of Washington County,Pennsylvania
Estate of WILLIAM Mce.VIE~1ANNo.1100 of 1971.
TO:Ms.Emma M.-Viehrnan
Washington,:Pennsylvania 15301
Please take notice thatE1eanor C.Viehman ,Executrix
of the Estate ofwi11iam McC.Viehman,deceased,filed
her'p.irst and Final Account at the above Number,and that
said Account will be called for audit in the Orphans'Court Room,
Court House,Washington,Pennsylvania,onseptember 14,1972,
ato:oo A.M.,and a decree of confirmation and distribution may
be entered unless exceptions or objections are filed.You may be
present if you so desire but your presence is not mandatory.
PATRONO,CEISLER,EDWARDS AND PETTIT
By ,,.._
Attorneys fO~ccountant.
Dated:September 5,1972.
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PATRONO,CEISLER,EDWARDS AND PETTIT
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania
NOT ICE
15301
In the Orphans'Court of Washington County,Pennsylvania
Estate of WILLIAM HoC.VIEHMAN
TO:Emma M.Viehman
730 Allison Avenue
Washington,Pennsylvania 15301
Please take notice that Eleanor C.Viehman 'Executrix
of the Estate of William MoC.Viehman,deceased,filed
her first and final Account in the office of the Register
of Wills of Washington County,Pennsylvania,on July 14,1972 .
You may,if you wish,inspect the said account in the said office.
PATRONO,CEISLER,EDWARDS AND PETTIT
FHP/ptk
Dated:July 14,1972
•,
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IN THE COURT OF COMM:ON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DNISION
WILLIAM McC.VIEHMAN,
INRE:
Estate of
:!:Deceased.
z~>J>-IIIZZ
1&III.
z~BEFORE:
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(
)
(
)No.1100 of 1971
(
)
(
HEARING ON AUDIT
The Honorab1e RICHARD DI SALLE,J.,
Specially Presiding.
..=u~APPEARANCES:IIIo
J~
~C
:J..,
:J:~TIME:
PATRONO,CEISLER,EDWARDS &PETTIT,Esqs.
of Washington,Pa.,representing the Accountant.
Thursday,September 14,1972,at 10:00 A.M.,EDStr
Ceisler,Edwards &Pettit.
Executrix is Eleanor C.Viehman and the attorneys Patrono,
MR.•P A TRONa:
The estate of William McC.Viehman.The
May it please the Court,I have what I believe to
iiilI:
1&II-g THE COURT:Do1&IlI:
l-ll:
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be the necessary papers.In this case the Federal Estate Tax has
been paid.But ther e has been no final de termination by the Interne 1
Revenue Service as to the correctness of the tax paid.However,
the only party in interest is the decedent's wife.She is the executl ix
and she is the sole beneficiary of his Will.Except for $2,000.00,
t,
I
legacy she is the sole beneficiary of his Will.So I see no point
in deferring distribution of the estate.There is a small portion
of it in stock.The wife,who is also the personal representative,
has elected to take that in kind.Her election appears in the audit
2
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papers.
THE COURT:
I
McC.Viehman?'
THE COURT:
Is anyone interested in the estate of William
(NO RESPONSE)
The audit is closed.
( A UDIT CLOSED)
I hereby certify that the proceedings and evidence are contained
.J
t-=uii:
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(II fully and accurately in the notes taken by me on the hearing of
iiill:~cause,and that this copy is a correct transcript of the same.
oII.IIIa:
l-ll:::>ou
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the above
The foregoing record of the proceedings upon the hearing of the
above cause is hereby approved and directed to be filed.
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ESTATE OF
William McC.ViAhman
deceased.
No.6)-7]-1]00
In the matter of the:_--=-F.::ir!:..!8~t!-·,Sian~d~F...I!linal_lIL.-_
Account of__....E!.a.:le~ana.u.wo"'"r...JClLl.~V ...I.Ie:u.hlllimLllanl4-__
Executrix
ADJUDICATION AND DECREE
And now October h ,19-12-,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$23.224.15 .and the ac'count is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of disribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
Eleanor C.Viehman,widow,residue,inclUding cashJ
2 shares Armour-Dial,Inc.cODlUOn a.t $52.2$;4 shares Co11pnbia
Gas System,Inc.common,at $137.12;48 shares Lone Star
Gas CompaJJ¥,common,at$1246.S6;·7 1/3 shares Glen
Alden Corporation,Class B,senior convertible preferred
($3.00)at $$$8.29;4 shares Northern Natural Gas
CompSlV',common at $181.76;held in kind and distributed
,as su.~at the appraised value (value as.sho\m~',per
election filed,2l184.6~
Balance per account._
Additional debit asked at audit
Additional credi't asked at audi't
Balance:_
Deduct Clerk's Costs &Receipts,~-------
Attorney --'PL.laOlo.Jtu.roynU!o~f~C(J:l,e..i sI:J"JUl.u;r:-E.I:oldw.....at.*l!d.:w,·8-8....,Il.&iC-C+P~e~tt(h1.l.1t~---
EDIna M.Viebman,sister,legacy,
32.22.....
2929.311
2000.00
$26,153.49
$23,2211.15
No balana.
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:ESTATE OF
WILLIAM McC.VIEHMAN,
J
Deceased
PAY TRANSCR IPT
No.1100 of 19~1l,O.C.
October
Date of
November
Each of the undersigned does hereby acknowledge to have
received on the date set forth to the left of his/her name the sum
awarded to him/her by the Orphans'Court of Washington County,
Pennsylvania,by lts;Adjudication and Decree of October 4,1972,
and set forth to the right of his/her name,including in kind any
property awarded to him/her by the said AdjUdication and Decree,
from Eleanor C.Viehman,,
personal representative~in the above named Estate;and each of
the undersigned does,by his/her signature hereto,release and
discharge the said personal representative from any further lia-
bility for the discharge of the obligation resting upon him
'by virtue of the sa-id Adjucation and Decree.
Receipt ~ignature of Distributee Amount Received
_1 •19n2~~'~~'$39.50
Russ-ell Marino,Cle!rk of O.,C.Div.
~7~,19~72 ~.I11_!/~$2,000.'00
-------~~M.Viehrna:u
_o_c_t_o_b_e_r--l/b •19m ~L u --l@'A"/!"r.U.L..J$21,184.65
lHeanor c.Vlenman
---------,196_
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--,196-
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF W,A...$JI.:r.NG..'r.Q.~.
...
RESIDENT DECEDENT
Form RCC-33
and saySoftheestateoftheabove-named decedent being duly sworn,depose S
This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
Administrator
IMPORTANT:
~.!2 )-(-!'f60
(Jt!.~.
--~~:~7i~~i:~~~;~:_·_-}==::x
Late of ···········.··..·.·.··.··.....WASHINGTON..............................................................Cotinty
State of PENN.SYLY.:t.\~~A.}ss:
County of WASHINGTON .
.E.LEANQR C.V.J..E.HMAN....
Patrono Ceis1er Edwards &Pettit...........................f.f..
80 East Chestnut Street
WashiiigtOn;'Pehhsylvahia15301'
Decedent died Q.Gt.'O'P~~M~;.i.t'..........(i~;).'19(Z~:)·,{~~:::::t~eaVing a last will,copy of which is hereto attached.}
Name and address of attorney or}
other authorized representative to .
whom all correspondence should be
mailed.
That as such E.~g.c..lJ.t..t.i.z deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
_~I~N....::WH::.cI:..:C~H:.....::D.::.EC:::E~D~E~N~T~RE::::N.:.:T~E::::D:....:..:A_S~A.::.F..::E:...:::D.::.EP:..:O~S::.:I:..:T....:::B::::;OX::..----J ..::.IN:.:.....:N.:.:.A.::M.::E:....:::O::.R...:N.:.:AM=E:.:S_O::;F=----='---::.HOLDERS TO DECEDENT
Pittsburah National Bank William McC.Viehman and
Wa~hinrrton Pennsv1vania 15301 Eleanor C.Viehman wife
That the contents of said safe deposit box or boxes are itemtzed under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate 9f interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,saVings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giVing also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,.together with the fairly estimated
market value thereof;all bonds and mortga~es held by decedent and of all claims due and OWing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giVing the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance polici-es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
Subscribed and sworn to before me this ..JA.t.h ..
I
l
......
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,'its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the d.ecedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to tftke effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a cony
of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's.death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including int~ngible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,wher~applicable;costs of adminis'tration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and lmpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed lillder Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropr~a~e columns in Schedules "A","B", "C","E",and "F"as directed therein,
~.have been carried forward and properly registered in the Summary.
~J{JV~:----l~~W~a::thi~·nl:gNb·t~o.n'~:w':a;s:h~,.Nc~to'",'p":a:,"~i?~~C?~~~-J~~~~:~~~~~U ,w..q~.h.:t.D.gj:;.Qn..l :P..@.D.n.~.Y.+'.Y.~.nt.~J.?J.9..1MycommissionExphesJanuary111975(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required lillder the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
,,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intarigible person~l property,titled in the name of the decedent,but
payable at death to another or others,including but :not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of.the administered estate.
Tangible personal property should be listHd first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobilest boats,etc.)
.Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,...stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT ESTIMATED ..DEPARTMENT VALUATION
VALUE MARKEl'VALUE (Do not write in
this space)
1.Dividend of 0.75 per share on 7 1/3 sharel:of
Glen Alden Corporation class B senior con\ertib e
preferred ($3.00)stock payable October 2 c ,197
to stockholders of record on October 15,971 5.50 v'
4 shares,common stock,columbia Gas System Inc,
at $33.84
2.
3.
4.
5.
4 shares,common stock,
2 shares,common stock,
Uncashed dividend check
October 8,1971
Northern Natural (as COIl pany ~
Armour-Dial,Inc.at62i-i~IJ1J/
of Armour-Dial,Irc.da ed
187.76 ,/
/-5r"'2"'.i"'-;:5~~·~'1~~
0.10 If
135.36 v
6.
7.
Dividend of $0.44 per share on Columbia Gc s sto<~k AI .f/~I1X
payable November 15,1971 to stockholders of re(~ord ~oJ --
on October 20,1971 (ex-dividend date,Oc ober 4,1971)
22 shares,common stock,The Cincinnati G s &E ectrijJ/h1 ~
Company,at $25 1/8 ~/P/I,.•
1.76 ..;
552.75 \f
8.
9.
10.
fUUA
11.
12.
Dividend of $0.39 per share on Cincinnati Gas &Electric
stock payable November 15,1971 to stockh<Iders of recorg.h /
on October 15,1971 (ex-dividend date,Oc ober ,1971)~~~~.8.58
48 shares,common stock,Lone Star Gas Co ~pany t $25.91 &-'{YM.1,246.56 v
~O%interest in partpe~9hip named Viehman ~~~g Sto~L~~~~31,700.00 vttJt!.U-qtl~~~Pwd!l.J.f-1-7J..'~/r~#//~,-'-AI.r~'r?
7 1/1 shares,i({lass B Senior Cumulative C mvert ~le _/
preferred stock ($3.00),Glen Alden Corpo ation at $76.13IiW'm~558.29 v'
Uncashed travelers checks issued by Mello 1 Nati mal Bank A
&Trust Company t?"J~)}JJ.400.00 01
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X -$34,'798.91-
31 'tf~.0/1
r
rtCt:-::>8
J .,."-.J~CCMMONWEi\LTH OF PENNSYLVANIA
THANS}t:R TNHERITi\.NCE TAX
RESIDENT DECEDENT
..
SCHEDULE "E"
JOINTLY OWNED PROPERTY
nSTRl'CTIOr>S:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I Unit percentage Estate
Address and Relationship of Co-Owners,and Place i Value Share Valuation
of Record of Instrument,where Real Estate.I
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
United States Savings Bond,Series E,
registered in n~es of William McC.
Viehmann or Miss Emma M.Viehmann $41 .63
50%$23.32
ISSUE DATE
June,1945
NUMBER
QI""663-815-326E
ACE IMOUNT
$25.(0
VALUE A'I DEATH
$46.63
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.&3.3..ul,......,,_._-----..J
.,
RC,Y-·37.'(12-63)
,-'rOl\H\lON\\"EALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
\
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Errnna M.Viehman Sister Yes Not $2,000.00rplpv~n+--
W;:lc::hi .Pa ..15301
Eleanor C.Viehman Wife Yes r~2~vant All of residue
142 Woodside Drive.,l"'...('\,
vv J l.-VLL,.I:"0..,.J..JJV.J..
.
•-..
".
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
WILLIAM McC.VIEHMAN,
Deceased
L.....,
'"d ::c(1)(1)...~'".....o
==''"de.a
'"d~........g ~
(1)....~
.C-j ....,o ;::l:1-'0 =='
'::S ~:rt (1)'I-'~"<:
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0.
''"d:Ii:0i-o:CD
'Ii:rt10<:
t'%j
'".....~ct
....,
~x~0-(;)
o...o'"'"
(Executor-Administrator
must complete "As
Reported"column #1.)
..
.~
Year .
P.'<THE
Will t N
Administration \o.
Late of S()uth.St:raJ:><3,Il.E:!r:r<:>~sp::i..P .~"~.~
REPORT,AND APPRAISAL
Commonwealth of Pennsylvania
County of .'WCishiIl91::°!1,.;.i
hl<y.
0'
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'0"'-o~........~
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<JFFICE OF THE•
y 'REGISTE~OF WILLS
OF __W_A_S_H_I_N_G_T_O_N__COUNTY
AND AGENT OF TH~COMMONW~ALTH
-'...
STATEMENT OF DEBTS
AND DEDUCTIONS
ESTATE OF WILLIAM McC.VIEHMAN LATE OF South Strabane Township j IAIashi:t:l.gton
County,Pennsylvania
DATE OF FILING APPRAISEMENT Feb 7,1972 DATu OF DEATH October 16,1971
297 00
1.
COMMONWEA_L_T_H__O_F__P_E_N_N_S_Y_L_V_A_N_I_A }~~lOr to death
COUNTY Or WASHINGTON
Eleanor C.Viehman--_.......-..s;;;i.l<U.~"=-.l:<..l~.l!..::~~~'--iH£RE13V CERTIFY.THAT.TO THE BEClT OF
DA7E NO.CF NAME OF PAYEE REMARKS AMOUNTVOUCH"'~
~~~~hnn.T.'l 'V ('....b~;rC!'6.~.~~7f ?-~"..
10~27-11 -Register of Wills,probate of will and one short certificc te 21 50,,"".."...,.,~-".1",,II "".1..1.VL.,'"•J ....'-'u '"''"'..............1 ".I:".......,.....'-'-........'';1 .':::1 .................'-'................~~~~~~
11\09-1 -Observer Publishing Company,ldvertising grant of letters 14 00.;--.__0.•
U£iU')-~£1-\.JP IF'i::lurl.ce,l'JUL..ClLY ru.u.1..L ,ClLL.LUClV.L L..Ull -rrrvern::.ULY IJ
02r-07-2 -Register of Wills,filing inv mtory 6 00
05t05-2 Reglster of Wllls,one short ::ertlflcate 1 00
n'7 1~_? _T:i'l"";::,nr.....(''U;~t-.~~~~'C!c;,n -Fr.....·,...""c "''''rl1-.:-
representative I 1,884 67
"o,,............,.,.:~,~-'[;1-"-~r n ..........:....'.t:__.t:~_~,.
V f .J....J -~............'-'U'"',,..J
personal represenl:ative 3,199 00.-.--'-..
U Ii 'l.')-I~-11 ~g uUL.LI.,;I:::::,l'lUL..ClLY ru.u.1..1.,ClL.L.1.UClV.1.L..i:>Ull loll.L;:>
and inheritance tax return 1 50
07t13-2 Reglster ot WlllS,tll1ng acc )unt lU UU
11 13-1 - Eleanor C.Viehmann,widow,f lmily exemption 1,500 00
11-13-1 -Wlarrick's of Floral Hill,flow~rs for funeral 63 60
1 1
_1 Q....1 -'Ph""P""n l-l;::,....r.1 ~l-l ()rr ("nnnll,rori nrr -FllPprrl1 .,...""?l:\00
11-29-1 - William G.Neal Funeral Home,undertaker's services 1,339 00
~-,~'-~~.,..~.,.,-"-.1.L.V..J'.J......V •.L J '-'-...I-,,L.•.L.J.J.I .............................'"'....'-'-.........-~.';1 I
I.last illness 64 00 I. .-----",""V..J ·Vl.·~U ll.1.VI:::::Li:>.1.loY lll:::::Cl.1.loll \-t::llL..I:::::l.,lol.<:;-'l.UL ~...vv vv
10-29-7 1 -James Grocery,bill for groce ies 20 14
I11021Tjroutmans,blll tormerchandlte :>u uu Illr02-~1 -Sears.Roebuck &Co.,bill fo clothing 8 49
11-02-11 -gelmer C.Larkin,Tax COlle~~tr,p~yment on account of 19 I 1
I C!,...hr.r.1 r;::,ypC!1pu;",,~r.p Zlll lC!r 11;1Q71 en 70
11~04-]1 -~~st Penn Power Company,electricity to October 19,1-971 13 .36
, , I ,':)""•.7._,.,._T~""'~'".....,..r.TO'n."1 ~~e:;
-I 7,-dorwin H.
-..-.L ....111-13-1 Hoop,D.D.S.,bill or services to decedent's
!wlte on August 0,l~/.L l::S UU I1"_1 <_~1 - r
h1llmh;;::,r:rl!=:()f .....'1vrlnirl arl!=:tn ()("-rnbpr ?8 lq71 10 59
11-13-~1 - Gimbels,bill for clothing 3 99
~.~~,.,r ,.r n ...l.J.!'J...)-.L D IULUll U.J...J.._'"1:1,'-'....OJ'"........'-'~':::l V VoJ
111-30-1 -Bell of Pennsylvania,telepho )e servi'ce to November 4,119-;1 24 28
12-1 Fourth Presbyterlan Church,p yment on account of pledge 1~00
",-I..,'[;'I·..."'....~.:I .,C",ni'l'"\"'~,",T.r.;::,p ,'"'"r'\,.,r"\-1=TA1..",...'h ;D '"1r ;::,n
'J J -
for purchase of automobilE 878 66
~~-VJ.'Uq-'~\-.,J.:d.X :L..\JL,UH ~,J.::1IJ:-::;l,a.A ::.I.J..f v
01-08-"2 -Vi arrick's of Floral Hill,bil for flowers for memorial at I
church 7 95
"...."',,....r'..7 ,.,,---1=____r'\0 ,,,o,,L_T~~10I.,..,,..,1::0
~
-29-"
~-'"".L -,-
02 2 -Delmer C.Larkin,Tax Collect(Dr,payment on account of 1971
~
SellOOl.l:ax ::.1.1.f v
04 -14-2 -]jelmer C.Larkin,final payme t,.on acco1,1nt of 1~71 school tax91 70--rCll...LUHU,""~.J.."'.J..~"",.L..IU-VVa.LY.'"'",,..,,_....
'~PUf1ffGt .
Par
JBnUtlry II 1975
ANGELINE SORICE N
80 E·Ch.~tnut Sf'Of8ry
W,s hington Wash •
My Commission E'~O,IlPlles
INHERITANCE:'AX PUR?OSZS.
MY KNOWLEDGE ,AND DELlEr,THI!:FOR£GOING IS A JUST AND iRUE STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSI!:S 01"
ADM1NIBTRAT::>N SUBMITTED TO THE ESTATE OF •Ii McC.iehman
".
'\\,
"~loln)
.=t"<J)<{0 -J a..:z:-J .,.",-c::.:s:0
'-=<.:<:.:'>
~::E LJ..Z~0-0 0
.:::r ....J 0;;;.........,..I w (1)W W I-2.;
-l ef)V).--..J :::::J (/)-X
~:;)C)to-o:::;4J<"C!lNQ:.i;:
lL-r-"
..
•
'-.y'
~~~IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
In the matter of ,the Audit of Account filed in the Estate of
.Viehman ,William MeC.
Deceased
)Date of d""__--'I'--·0_-_1_'_-_7_1._
\No,1971-ll00 Terrn,19__,A.A.
)Docket 33 '~I g--L~9_
TO THE AUDITING JUDGE:
Enter my ,appearance for the Commonwearth of PennsylViania,claiming tllansfer inheritance tax in the above estate,as follows:
Personalty $
DR.
To appraised Vialue of Estate:Realty $--:::--_
'7 L/%lfJ"t[1_
Additioll!al Assets per Account,Subject 'to Tax $_
$---_...__._..._-------
$--
$._--_._--
$--_._--
$------
$------
$------
I
)
GROSS VALUE $
Add~tional Debts and Expenses per Audit
CR.
Debts and Expenses per Account;see Note
AddItional Assets per Audit,Subject to 11ax _$~''-",,-:-~)=----,-'-;;;~L2.~~.:~-:,-- _
?'-I 'C 7&,./;,r
~I 0 ()1-(r ~z"..,---
1 -_._-------
TOTAL DEDUCTIONS,$
NOTE:The following credits claimed in the Account are
held not deductible 00 against the tax:
CALCULATION
Gross V,alue .
---
---------------------
Less Deductions .~;;:t'f/---
Clear Value 11....1 as 7~._
~!_2-R-L2 'k1".j 1'=
blea't i ...----.-----
)
Total Tax ._....................._.
-----,----------------
---------------_._-
-
$_ill1t&b_
?~,)~-=--=
)---
Tax-
able
a't
15%
Balance $<---_
?o3,.S-O
$---!~.7 -,1'I C,$----_.__.._---
Less amount previously pa1id...................................................................$I ~1 )"....~z.
TAX PAID ON ACCOUNT
/-/1-7<..-
C/t'$e-
$-------
$
Interest__yrs.__mas.__days @ __%-$._------
TOTAL TAX AND INTEREST DUE --$ _
~
(')
0=:11=::ll0»z III
:IE (')
III 11
t"1»III
~r--I 'II
~t :r 'II 0
0 0 :ll
'II :ll »
01111
':j t-3III11
(l)
c.n
Z III
~Z »U>:ll0(»...r-z
~<(')
I
»IIIZ
W);
(l)>Il)~~Q.
-.'--.,r
;;.
RCC-Bl (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
ELEANOR C.VIEHMAN
(Executor~
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
38-218-9
J
In Re:Estate of __WI_L_L_I_AM__M_c_VI_E_HMAN _
WASHINGTON County -Fi Ie No.63-71-1100
Dear Mrs.Viehrnan,
You are'hereby noti fied that the_-.:o~r""--'!:i~g~i~n~a~1~------------
appraisement in the estate of WILLIAM McVIEHMAN
has been filed in the office of the Register of Wi lis of-l.wM:.H_~~HIolI,!.'N""G1HTOb'UJ:~~~_
County on August 21 ,19-.12,Said appraisement reflects the following
valuations:
ReaI Estate---=-=-:--=-"'c=--="=-----
Persona I Property __D__3_4...:...,_8_4_8_.:....9_1 _
Transfers _
J0 int Iy Owned --=----..oi2~3~.~3~2~---
Total 3_4~,8_7_2_.2_3 _
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 nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)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 __A_u-=g:-u_s_t_2_1_,_1_9_7_2__
DATE OF DEATH:August 21,1972
Note:This is not a bi II.
RCC-39 ('5-68).,
COMMONWEAL.TH OF PENNSYL.VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
."",.,..1'-·,'":"'.1
Estate of VIEHMAN
(Last Name)
WILLIAM
(First Name)
Me
(Initial)
DATE OF DEATH 10-16-21 FILE NO.63-71-1100
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly ~ppointed Inheritance Tax.Appraiser in and for 'the County of WASHINGTON
Pennsylvania,do respectfully report that I have appraised the real anc;l persol)al property as reported in the foregoing return at
the values set forth opposite each item in the lastcolumn to the right in Schedules "A","B","C",and "E".
Dated:__A_u_g__u..:....s;;;;..t~2:=;;1~,--:1;::..9::....:..72=..-_4Jz"J~'I~ANCETA~
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,e)(.cept as to those items where a greater or
lesser amount is set forth in the last colu~n to the right in Slfhedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
VALUE AS REAPPRAISED
$------+--34,848 91
23 32
,34.872 23
,NONE
34,872 2323
34 872 23'
NONE'
34,872
VALUE AS REPORTEO VALUE AS APPRAISED
$$
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schec:lule 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'$..-+---.-~
Tax on $6,%0
Tax on $,..._-----_._-..-+-__.-
Tax on $,10%
Tax on $15%
~e~tioos *
Total Estate__._---_-I---
TOTAL TAX
COMPUTATION OF TAX
$--....---.------4--
$------4_-
$----...._...._---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 $t=
Add interest at rate of 6%from_____to $_--_--..J '
AMOUNT OF ESTATE TAX ASSESSED $---1L_
Estate tax paid ,$_-,-;...,.IL-.L
BALANCE DUE ~-..J,,
Add interest at rate of 6%from t=''------ItIO-__...__-$-----~
TOTAL TAX BALANCE $-_--~
PAID $-....,-__..,..,..J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration !No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
WILLIAM ~G..VJ:.E~..........
Deceased
Late of S.STRABANE TWP .
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT·AND APPRAISAL
j'
}'unn RCC-2
,.
DEPAR.TME1':T OF REVENUE
BUREAU OF COUNTY COLLECTIONS
•HARRISBURG.PENNA.17127
.COMMONWEALTH OF PENNSYLVANIA.
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE .~~g~.l?t......?.!L......!.~.7..?...
COUNTY Wb.S.HIN.G..~~..
FILE NO ~.~.:..?.~.:..~.~.9..9...
Whereas,m~.~+..~~.9.~.~.~late of ~..~~.?:'.~~~~..~.
in the County of W~.$~.~G.~~"""Commonwealth of Pennsylvania,having died on
the ~~§..t;h day of 9..~.~~~~.;:19.?.~,seized and possessed of an estate
subject to Inheritan~under the laws ?f ~he Commonwealth of Pennsylvania;
Therefore,I,\-..2~,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 AppraisementDescriptionofAlletValuesMadeforInheritanceTaxPurpolel
$
PERSONAL:
SEE COpy OF SCHEDULE B ATTACHED TO APPRAI SEMENT 34,848 91
JT.HEL!):
SEE COpy OF SCHEDULE E A~~~-';:rw.r TO :a:o'Ol):a 23 32
total 34 87')I.,~
I
'.
I
,,
...,
,
Having been duly sworn according to law,I do hereby certify:at the above appraisement is made in con-
formity with law on this c1l t.U;..........day of "":.:r.;;~.g ~............................19?~.
......................·····~·····~~·~7<./··\--2'~d···,;~~·~d5;,~~~"A.~
................................~~.I ,Penna...............................·21lpoat Offiee)
W~~:r~G.'l:'°N.County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
~WILLIAM Me VIEHMAN................•.............................•...•.....•..............................•...•..•.............
Deceased.
Late of
S.STRABANE TWP.
Date of Death,lQ~.l...6.~.7.:J".
Appraisemei!t pocket Vol.,3.e..
Page,2.18~.9 No.6..3..~.71.~.llQ'O .
Filed in Register's Office,~~~.f:):t.:.....~.~.,J9 ..?~,
Amount of tax due,:,).
DEPARIMENT OF REVENUE
Received;
"Examined and Approved,.
Wrote abO;lIt Appraisement,
Appeal j,.om Appraisement,.".
Entered and charged,.
'Vd 1·00 NDJ.5NIHS\f",\'
SlllM .:10 H3..LSIQ3HoNI~Pfit'i "1l3SSnlj
£2 2 Ud S 130 2l.
~03 ~l j d
,.1
•
RCC-49 (9-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
PENNSYLVANIA ESTATE TAX
DETERMINATION tJi
o
Date_-40.;u...C.Lr-.;5:::;."-_1 9 71..
Estate of:l.Odli CH....Jl'Co VIfHWli'Y\
Date of Death J0"n ."'I l
County L;')CJ5,H.MC,fOI'l lJtrr .3k ?,/g.q
Bureau Fi Ie No.~3 ."'11 'II Q a
].Taxable estate per U s.Est<:t~Ia.~.'iet,~rn,.E~,rrn ~Z06 fo\r.L 16.S·"1 z..-.
2.Taxable estate per final change in Federal Return dated _
$--:-:l1~q~44i'=i-·1.....-q~.~~.•-~\Ii •
$--------
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($
As verified by computation
4.Penna.Inheritance tax due and/or paid-$,,s'io,oO
S.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits ( 4 +5),S 'la,(JV
7.Total liability for Penna.Estate Tax (3 -6)
8.Less:Previous payments on a/c of Penna.Estate Tax
Date of payment Amount of Tax paid Amount of Interest paid
$-------$-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to·@6%perannum
1],Balance of Penna.Estate Tax and interest due as of---------$_=======1?-£:E.O~(=A~c.,~.===
Prepared by
(Title)(Date)(Name)
----------------------------_._----Reviewed and approved by
$,t..IO .:ru r ..,..0 Ar J 11 it......""-,,..,.,"'....lA i'0',
'it f r ~4 f',-(J r r'!'J t...to,......:".f'"~Lf'r r r f-
aq n;,~·,,-i~,sr.S'"I'U ''',
dollarsRECEIVEDON£THOWMm FIVE HtJNDRBf.)NINTY end 00/100;$ ,.;$$4
representing Pennsylvania Inheritance or
h"LEANOR C.VIEHMAN Estate Tax due from the following estate:
From:--N.f'llr-.--pjffil;()!\lUi,fiimMm.,-:et»trtftl~-tc-Hm~l------------------------1
$
$1,6".69
$
$
$
$1,&r.;.69
$83.69
$
$1,590.00
%Tax on $_
Estate Tax,Act of
May 7,1927
2%Tax on $_
6%Tax on $-mHN-~-i!Cl:P.P.COAHlft'fPN'---
15%Tax on $,_
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
SEA L
Date of Death----;If;J-nb-''fj;---j
Name of Decedent --tBW~~-Ht:NmHMifd1r-----_j
Address-8EHiiM)!p--Glmfr.>)!pjMHm~W_------_l
File N0.63-7l-oUOO
Remarks:
Date of Payment --~Lmaa~..Lr-l:9!12------____j
County -----tfAfffl:llfm:w------------j
TOTAL AMOUNT PAID
r--
NOTE:This Triplicate Receipt to be retained for aUditj~G-9 (_"
.Received b'y...;...·~~~~~-i;::7-+~""T::..L:=.,,-------.
NOTE:In accepting the transfer _inheritance tax on future estates.prior to the death of the~y,fe "
tenant or tenant for years.as evidenced by this receipt.it is understood that the Commonwealth sail..
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of .fIi...L-.~,.,q~=::::::"':=---7.i-:-T:::';;"::"":::::...:::.lr::.....--:=!J·
life tenant or tenant for years whenever it appears that such additional tox may be legally due and /".--~====.~------------------------------
..
,I,",
,t,."
,I.','
3 9 2 5
2 1 5 0
1 4 0 0
1 400
7 5
6 0 0
1 0 0
1 8 8 4 6 7
319900
150
2 0 0 0
150000
6 3 (3 0
2 5 0 0
1 :3 :3 9 0 0
6 4 0 0
8 6 0 0
2 0 1 4
5 0 0 0
8 4 9
9 1 7 0
1 :3 3 6
1 5 3 6
8 0 0
1 0 5 9
399
6 8 5
2 4 2 8
1 8 0 0
8 7 8 6 6
9 1 7 0
7 9 5
1 2 5 8
9 170
9 1 7 0
l.u m ~..~.~:.!.~.~.~.
.00 1
.00 T
.00 T
550
1 8 7 .76
5225
.10
1 J 5 36
1.76
552.75
8.5 8
L2 1J6.56
3L700.o0
5 5 8 .29
400.00
3l~)B'!8.91 S
23.32
34,8 7 2 .;:3 5.
3 Lb372.2j
•ct".;c --~-.-
".'<'.40'~-__~,••<_.,.~...:~.,
::::VED.=......,,.·It.~~:·:-..•.......~~{<~~:~·;'f~:1:";;n:;'~~~·-.IAtr'.,•·c ...•Jt.1tJ _If .....~.'','....,.....-...
.j
Address ....>tnril'.u I PI:•I 2~Tax on
"1'"":......,~.....~
S··~{5"'....III
'f~
"
6"TGlt on$.'IIMill ..~~'-~
""J"
$JtfJ'J..H
1•1
(
J
I
(.J
I
~f
..
r $......,.,...,
,..
of:!
15lJ'UDc ant-"l<,.,.,$•.~~~-.............
TOTAtTAX CREDIT'';~5
le..five p.r~~um d.t~ttf
pql4.-lib'lit ifu-..tMnfkt~~c ;•.".•
dot.oJ'death"-,;·.:::~~.'.;r .•-ri'i.;ft·~.:--"&.£0'I ..l"•'Ii-.Plu.lnte,.s.at the-roM of ~"."'•
~
.".
:;...
Oate of Death ....ta f
...~
'(;;10,.+,
~&~~~,:~~~...
.....;J~'t:...,.~,..:....'.....
•
.:1'.._
~i
Date of Payment '11 It J _',......",~"'......~',;jj.:.,.,.'.:~~n ...."...,.;c~h;""$
"'',..'--,".".~'-'";.'.
..~te Jax,~.Qf<..
Name of Decedent .....,.'Mddi I tl'.'.f'.t .~~y 7,1927'""I;"~,..$--..------11
':\...t\.:'"...
File N0'••4Ir"-..
Remarks:
County ,._"','t -.,".I~~
\."i'\.~-~
.'
._.-
~
=--
-
r -/----
I
I
t§tutr of lJrnuUlJltHtulU,(-I!.nIl:
(Uount!l of lUmil!itt!J1l111
,p 11 bf h d . d h''Notary Public .df 'dersonayeoren1e,t e un erslgne aut onty,a lll an or Sal
County and State,appeared :§J.§.9:n9..:f.9..r Y..i~.hm.~n ,who,being duly
sworn according to law,deposes and says that S he is the executor <X~of the estate of
..Nilliam M.c.C V.i~hID.9.-n deceased,tfiat'the foregoing schedules constitute a
1t . , t . 1 '. t f th 1 d Itt f William McC.Viehmancompe e 111\en or)·ane apprmsemen 0 e rea an persona es a eo ,
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,~llllimnID:ff..,
S7...'orn and subscribed before me this .
day of 19 .
Executor-~~mMM
ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months,after appointment of personal representative.
2.A supplemental inventory must be filed within thirty daYfl of discovery of additional assets..
S.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 '
lIuurutnry attllAppraifip.UlJ?ut of the goods and chattels,rights and credits which
were Of..~~.:~t.~;h~~0.~£~~~.~R~.~~.~.~~~~:~f'S.Q~th s..t.;r..@.9.r.H~T.9.w.P.:§.hJ.P..l ..
W-ashington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
REALTY
None
PERSONALTY
I.
I
I
I
II
1.2 shares,conunon stock,Armour-Dial,Inc.
at $26 1/8 52 25
·2.Uncashed dividen check of Armour-Dial,Inc.
dated October 8,1971
1~1,700 00
I
./
3.
4.
5.
6.
7
7.
8.
4 shares,conunon stock,Coiumbia Gas System,
Inc.,at $33.~4
Dividend of $~44 per share on Columbia Gas,
stock payable November 15,1971 to sto.ck-
holders of record on October 20,1971 (ex-
dividend date,Octobet 14,1971)
22 shares,conunon stock,The Cincinnati Gas
&Electric Company,at $25 1/8
Dividend of $.39 per share on Cincinnati Gas
&Electric stock payable November IS,1971
to stockholders of record on October 15,1971
(ex-dividend date,October 8,1971)
48 shares,conunon stock,Lone Star Gas Com-
pany,at $25.97
50%interest in partnership named Viehmann
Drug Store
II'
ilIIII
I
o 110
135 36
I
I1i76
I
I
552 75
8 158
8 '58
1,246 56
I
r,I
II
•
9.7 1/3 shares,class B Senior Cumulative
Convertible preferred stock ($3.00),Glen
Alden Corporation,at $76.13 558.29
Uncashed travelers checks issued by Mellon
National.Bank and Trust CompanyI10.
j
IIIII
IIIIII
11
IIII
\1IIII
\
II
j
III!-
I
II
II
IIII
iI"
i''I!lIII,
II
!I
!II,
IiII
!
IIi
III
III,
ilIIl'I!II
IIIIII
!I\IitII
\
10',ll
Realty
Personalty
Total
SUMMARY
None
$34,395.65
$34,395.65
140.00
'$34,39;5.65
•
..'I-..J:::::D '"»rrl ::::0
(.f)tn C C.'::),./:"...,Ul-oa',II:r:-OJ c->1(f)...-01-<on rnz'-1 :l1t7~)m ,.;..n-j ;;r.;r-00::z:0 "";'r"""-0 ..,
II ........
0 J>.::.r
0 :E ::;0-'"r-z""0 r-0»(/')'".c..v
________---'--~,l_~
..~\,.",;'""'......
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.,..................
"--'\.:"\.:"..'..'..~
'T~~t:r:,)~'J1':1;,',:::..,...r '
Jct::;r.·;,:::;',:t·:.;:.."'1:'J'"••','/
f:i:i·ii::~~:;d>i;·~:;:'.i:r?··:··::::_>;:
i..\Cjl1 ~·r).::-I(;;.~~,,;l.;:;f.~;:')::.:;:·:..,;C.:~/.lt.,(,;.
l\cllniIij~)ti·~.t():·~0;."~:1(;:;:,/~L~();·."I..j'~,.
.........~;.Cl.~!..C~~,:.t~C.r:!.~..;-.1..:t...,.1..8..,::..~::Z..L .
OOCo;l,}QOOOOQUc,oc.-Otl
Notar1J P:l.blic
.:..;..:~..~;_c.:.y o;}.:,9..~::.::X.~:?.~;..C ,1g}..!:.
..........::_:t.:.J::.~·J.~:~:~..:~";:~:.:;::;:.:....•'.I
C'.....,,•••~.~,,.....v.I..'.,\;'.:n
..--~~.-.--':'-'
/
/\....",.'WASHING-.-ON,?:::NNSYl..VAN1A
PROOF OF PUBLICATION
I:l cO~;I:-Jli::..nCE:with the l'iews·;>ape..ACivertising Act of 16 May.1929.
P.L.17S'~,as amended.
CO(11rn:jnvJc"lth of Pcnnsy!v~ni~,CC:.JnJ~y 0"[Vv~shbjGton,SS:.
?e:-:>onally appeared before me,a Notary Public in and for saiG County
and.State B..i.t:;.h.?-:;.;.cl...S C.m1.~.n ,who bein,;;duly sworn
'if''Y).,t;-.ccorcing-to law,de})oses and says that he is the ......Y..:tc.e:::l:.r:e.,s.J..Q.C.n
o~tr.e OOsi.;rve,Publishi:-.g Company,a Pennsylvania corporation,a:1d i;:~
a,;.::nt in this behalf;that tLe said Com.pany is the owner and p'Jblisher ot
tf.E:Obse:ver·lle:l)Orter,successor to The W,ashington Observer,established
S,.;,am,be;·18,1871,and The Washir.gton Reporter,established AU;'Jst 15,
1808,a daily newspape:of g-eneral circulation;pri::ted and published ::.nd
hJ::ing its place of business at \Vashin;::ton,Washington County,?ennsyl.
\'ania,wf.ere:it'or its preclecesso,s h::..ve been establish()d and publisl~ed
c0:J.tinuo;:sly for more than six months prior to the publication of the T.otice
hBr(;LO attachcd;that the printed notice 01'advertisement heI'eto attached·
is '"<:.G>/0:an otficial advcI·tisement,official notice;leg-o.!nctico 0:·ieza.l
;:";';V(;rti:,(;W8nt,exactly as printed or pulJlisl)ed in th~Ob£'erver·~\.eport",rin
its regula.ec;tio;lS on the foliowing date or dates;: .
.................................N.o.v.\e.!p.·P..~."{{::.~Jl gn.ct J.B...7••...J...9..7.1 .
t:,;~t "eit:J.c:r tho affiant nOT the Observer Publishing Company is int,;;:ested
in tr,e s',;::'iect matter of said notice or advertising and that all of the :>,i1"6a·
tic,ns of this affldavit as to the lime,place and character 0:publication~re true........./(~:l~.~:~.cl ..d~~.~:..k!.'.Y
j::XECL.;':'nlX'S XOT!CE
.'I:::-'lrdc of V/j:!ia:y'l :':cC.\·:cr,:~1;;~.
•11~0 ].~;"l()\\T;.,:",r;,\,!i::;;;;r',:'-:C'C.\';..;-':-',.
lY\;:'\i1n c.cc\''';.::=C'~-:.::;:c 0:~.i:.::1
~::';;''n;;nc 'j·l"l\\·:~."':-,;~),\\';;sr.:;~;:.T':·:"'.
Ci)1..:r·..:~·.Per.n;:.
::ll;~~'~~\"~·'~''';:~\,~~~~IR\:~~~C~·.<~'~:':"'.~';~~~~~./~~
:ru.~~~\l:J~~~Xr~~;~:~jl';::~~~,n~~;~~.~~~~T1~·
Iprc:.cnL :g:~~:,)l;'O~."\~':>:;:~:;c.
I 1';~\\\h)l~....i(~('D:';v,"
;p;;jl'll~.,(\:\<~~\:;~~~.:.('lIil.}).:..:;);;,\1
:Eiiw:~:'~~S .\:.~'").:'tti;
;A tli')~T~C'~'
JO ~~;;...:ChC~lnut s::·..·e~
1\Vashinrito:1,P;.,l'):,·~:.,.........,.......l_~.~_....~.__'''_''')--Jl.\.•~-.,.
Sworn to and