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HomeMy WebLinkAbout12-18-78 . . COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS . .... 0 i;;lHi RCC-33 (4-73) (.j ::..... "~'; RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPORTANT: This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the County where decedent resided; Return is due within nine months after date of death, unless an extension is granted by the Secretary of Re~enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE EST A TE OF E. LOUISE GILBERTSON (STATE FULL NAME OF DECEDENTI } AFFIDAVIT OF EXECUTOR ~ County Hampden Township, Cumber land Late of State of Pennsylvania Cumberland J 55: County of JIlfIIIiZaDlIlI Wesley E. Gilbertson, Executor of the estate of the above-named decedent being duly sworn, depose S and .oy S Decedent died June 7. (MONTH) Name and address of attorney or } other authorized repr.s.entative to whom all corr...pondence should be mailed. (DAYI , 19~{teltate leaving a lalt will, copy of which i. hereto attached,,} ( YEA R I iJlDIlIiI.!I[ S. Joseph Moanaw, Esquire, 3223 Market Street P. O. Box 247, Camp Hill, PA 17011 That as such Executor deponent is familiar with the affairs of said estate and the property constituting (EXECUTO R-ADMINIST RA TOR) 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 REL A TIONSHIP 0 F JOIN T IN WHICH DECEDENT RENTED A S.,FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT None That the contents of said safe deposit box or boxes are itemized under Schedules with the exception. of the following, for the reasons hereinafter set forth: of this return, 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 of interes t, 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 piles.ons giving also separately the accrued interest thereon, if any, down to the last interest day prim 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 indebtedness of the United States io.the de- cedent; 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.d-eath; all wearing apparel-, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriage.s, automobiles, boats, and any and all other personal chattels of whatsoever. kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promis sory notes or otherinstruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with inte~est 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 policies carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interes t thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death, with the.market value there- of at such time. In the. case of' securities of' close or f'amily corporations, the values reported are as f'ar as possible substantiated by f'inancial statements of' the corporations, showing the assets and liabilities thereof' as of' the date of' death. The schedule also sets f'orth 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, f'inancial statements showing the assets and liabilities of' said co-partnership or 11usiness. A copy of' the co-partnership agreement, (if' oral, a statement setting f'orth the nature of tne agreement) together with a statement ~etting f'orth the character of' the business, its location, and such other f'acts pertaining to the business as may be pertinent to a f'air and just appraisal of' the decedent's interest therein must be submitted. It should also set f'orth in itemized f'orm, together with the f'air ma:rket 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 f'orth a true answer to each inquiry contained therein and in the case of' transf'ers of'property, real or personal, within two years of' decedent's death, in contemplation of' decedent's death, or intended to take ef'f'ect in possession or enjoyment at or af'ter death, said schedule sets f'orth the nature and value of' such property, to whom transf'erred, the relationship of' the transf'erees to the decedent, the proportionate share received by each transf'eree and all other facts of' a pertinent nature regarding said transf'ers. In the case of' transf'ers intended to take ef'f'ect in possession or enjoyment at or af'ter death, there is also attached ~o the schedule a cony of' the deed, trust agreement or other instrument creating the trust. Ther.. is also set f'orth 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, or jointly.with.another, or any power of' appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of' artother, with a copy of' the instrument creating such power attached'to the schedule. That Schedule 0 attached hereto and made part hereof' sets f'orth the names and addresses of' all persons benef'icially 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 benef'iciaries f'or life under decedent's Will. It also contains a statement showing which of' the benef'iciaries 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 intangible, standing in the name of' the decedent and others, plus the date and place of record of' instruments ef'fecting 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 f'orth fully and in detail all debts and deductions claimed for and on behalf' of' this decedent's estate, including funeral expenses paid; f'amily exemption, where appJ icable; costs of' administration of' this estate; counsel f'ees and fudiciary's commissions paid or to be paid; cost expended f'or burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of' the death of' the decedent; debts and claims owing and unpaid at time of' death; taxes accrued chargeable f'or period prior to decedent's death (except those allowed under Section 651 of' the Inheritance and Estate Tax Act); together with a statement of' collateral pledged f'or obliga- tions, if' any. It is agreed that the f'iduciary will present proof' of' said claimed obligations upon re- quest, that if' the amount actually paid in settlement of' any f'ee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of' Wills, and that the amount of' tax assessed can be reassessed in accordance therewith. That the totals of' the appropriate columns in Schedules "A", "B", "CO, "E", and "F" as directed therein, have been carried f'orward and properly registered in the Summary. Subscribed and sworn to before me this .../3..tt;;.. .................... ?1-::..~....~ ... ~~....._.. ~~;~~tor) 510 St. Johns Drive .....,......................................................................................................................-....... (Street Nu.mber) ~~R....I.J:~,?:~.?....~~....~.7.~~....,........................................... (City or Town. and Sta.te) ........................................ ...... day of mm])l:!<::l:!IIl1:lE,!~L ............ 19....7.~... ...,....................t..~......2b....c..G~~.~..;:.:.......-!..... ElLEN M. PETERMAN, NOTARY PUBLIC CAMP HILL BORa, CUMBERLAND COUNlY. M) COMMISSION EXPIRES MA) 21. 1981 Member, Pennsylvania Association of Notarllt NOTE: Before signing af'fidavit make sure all blank spaces in the af'f'idavit and schedules annexed are f'illed in with details or the word "None", and in case the assets include rare and unlisted securities, securities of' close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. ....--" '- ., ""~~,",,,<--~",.."-"....,~;,~, " ~_...,,' ". .'; IIC c.,. (4-,,) COMMONWE'AL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECI!DENT SCHEDULE "A" REAL PROPERTY * Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece. dent. Property held by the decedent as tenant In common with another or other, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The r.al praperty located In the Commonw.alth af Penn.ylvanla .hould be (I) (2) (3\ ducrlbed by lot and black number, .tr..t and .treet numb.r, together with DEPARTMENT a g.neral d..crlptlon of the praperty, with a r.ference to the r.cord af the ASSESSED VALUE VALUA TION conveyance by whl ch the dec.dent taak tltl.; If a farm .tate numb.r af a. FOR YEAR aF ESTIMATED CAUTION cr..; al.o .tatem.nt of mortgage encumbranc.. upon each parc.1 at d.ath DECEDENT'S MARKET VALUE (De not writ. of d.cedent. Taxe., a.....m.nt., accrued Inter..t on mortgage., efe.,ar. DEATH In thll .pac.) ta b. lI.ted on Sch.dul. "F" and mu.t not b. deduct.d from thl. .ch.dul.. NONE NONE t\t 'Df\~ Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the lost page of this return. NONE Nrn.u c -Rce -35' , . RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY *' COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time or his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name or 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 ract that they are not or the administered estate. Tangible personal property should be listed rirst (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certiricates, 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 riduciary in said capacity, partnership interests, interest in anyundistributed estate or or income rrom any property held in trust under the will or agreement or another, even though located outside or the State, at the time or death, should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION NO. List and describe full y VALUE MARKET VALUE (Do not write in this space) l. Bedroom Furniture Suite 295.00 295.00 ~'tS. 00 2. Ladies Empire Ar.m Chair 135.00 135.00 LaS. DO 3. Ladyts Gold Plated Pendant Watch & Chain 15.00 15.00 IS.Ob 4. Single Strand Non-Graduated Cultered Pearls 110.00 110.00 ItO.OO 5. 14 Karat Yellow Gold Brooch 40.00 40.00 JfO. DC 6. 5 Units Tax Exempt Securities ~rust, Series 2, United States Trust Company of New Yo~k, ,134.40 5,672.00 .s "1~.OO Trustee, with accrued interest , 7. 10 Units Tax Exempt Securities Trust, Series 3, United States Trust Company of New York, 11)551. ZO Trustee, with accrued interest ,155.18 11,551.80 8. 10 Units Tax Exempt Securities Trust, Series 5, United States Trust Company of New York, 10/.36.50 Trustee, with accrued interest ,093.55 10,935.50 9. 10 Units Tax Exempt Securities Trust, Series 6, United States Trust Company of New York, 10 '8* l06 Trustee, with accrued interest ,084.70 10,847.00 I 10. 10 Units Tax Exempt Securities Trust, Series 7, United States Trust Company of New York, IqqC;S;>.lD 0 Trustee, with accrued interest ,098.26 10,982.60 11. 11 Units Tax Exempt Securities Trust, Series 9, United States Trust Company of New York, I~Clq.D'f Trustee, with accrued interest ,092.64 12,019.04 I Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page or this return. x X $ 62,602.94 (,~, "O~ q't R"C-36 . . . COMMONWEALTH OF PENNSYLVANIA TRANS}~R INHERITANCE TAX SCHEDULE "c" TR..4.NSFERS '* RESIDENT DECEDENT (1) Did decedent, wi thin two years of'death, make any transf'er of' any material part o.f' his estate, without receiving a valuable and adequate consideration theref'or? (Answer yes or no) ~o (2) Did decedent, within two years of' death, transf'er proper~y f'rom himself' to himself' and another or others (including a spouse) in joint ownership? (Answer yes or no) No (3) If' the answer to (1) or (2) above is in the af'f'irmat!ve state: (a) Age of' decedent at time of' transf'er NLA (b) State of' decedent's health at time of' making the transf'er. (Note 1). (c) Cause of' decedent's death. (Note 1). (4) Did decedent, in his lif'etime, make any transf'er of' property without receiving a valuable or adequate consideration theref'or which was to take ef'f'ect in possession or enjoyment at or af'ter his death? (Answer yes or no)~~ (a) Was there any possibility that the property transf'erred might return to transf'erer or his estate or be subject to his power of' disposition? (Answer yes or no) N/A (b) What was the transf'eree's age at time of' decedent's death? N/A (5) Did decedent in his lif'etime make any transf'er without receiving a valuable and adequate consideration theref'or under which transf'eror expressly or impliedly reserves f'or his lif'e or any period which does not in f'act end bef'ore his death: (a) The possession or enjoyment of' or the right to income f'rom the property transferred? (Answer yes or no) No (b) The right to designate the persons who shall possess or enjoy the property transf'erred or income theref'rom? (Answer yes or no) No (6) If' the answer to (5) (b) bove is in the af'f'irmative, state whether the right was reserved in decedent alone or others N A (7) Did decedent in his lif'etime make a transf'er, the consideration for which was transf'eree's promise to pay income to or for the benefit of care of' transf'eror? (Answer yes or no) No (8) Did decedent, at any time, transfer property, the beneficial enjoyment of' which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of' law? (Answer yes or no) No (9) If the answer to (8) above is in the aff'irmative, was the power to alter, amend, or revoke the inter- est of' the benef'iciary reserved in the decedent alone or the decedent and others? (Answer yes or no) N/A NOTE 1: The anSwers to these questions should be supported by aff'idavit by the attending physician as well as a copy of' the death certificate. NOTE 2: If anSwer to any of the above questions is yes, set f'orth below a description of' the property transf'erred, it's fair market value at date of death, dates of' transfers and to whom transf'erred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of f'acts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Estimated) DEPT. VALUATION (Dept. Only) NONE NONE N~ Insert this total opposite "Transf'ers", Schedule "CO in the "As Reported" column on the last page of' this return. NONE t\l6nU RCC-37 (12-63) CO~1MO~\\"~ALTII OF I'E~,~SYYLANlA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP ! DATE (If step-children or I S~P;YIVED INTEREST OF State full names and addresses of all who illegitimate chlclren D~CEDENT OF BENEFICIARY ave an interest, vested, contingent or other are lfivolved, set STATE YES BIRTH IN EST'\ TE wise, in estate) forth t.his fact.) OR NO Wesley E. Gilbertson Husband Yes 9/11/13 Residuary Legatee Virginia Bloss Sister Yes Legatee of Furn. & $5,001 Ann Morstad Niece Yes Legatee of Jewelry Beth Morstad Niece Yes Legatee of Jewelry Cornelia Driver Sister Yes Legatee of $2,500 John M. Driver Brother Yes Legatee of 11>2,500 . . \ h Deponent fUrther says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE - NONE (Executor. Admi n istra tor must complete "A;; ~} Reported" column #1.) No.21-78-319 Year .78. ... C"l >-l '"0 ::::l .., .... (1) (1) 0 ll' .... e. Dl THE '" ::l '" '" '" 0 ...... ::l '"0 >-l (1) e. .... :\[ATTER OF THE APPRAISEMENT .... ll' '" 0 x 'tl ll' ~ (1) c" .., OF THE ib 0 ~ 'tl t'fj (1) .., ESTATE OF '" ~ .... '" .... (1) E. LOUISE GILBERTSON Deceased Late of Hampden. . Township. Cumberland en County of c:: :::: :: Commonwealth of Pennsylvania ;l>- :xl W en en >< r.> r.> ?" ?" ?" REPORT AND APPRAISAL q ~ ~ ..... ..... ..... ..... ..... ..... :0"\ : : 0"\ ;l>- :1\) 1\). '" .. :" :0"\ : .!2I : 0"\ !21 :xl ~ 0 .~ :0 ~(1)~ I\) .1\) 'g~ . . \0 ,\0 ... .+:- : +:- [ ~~~-oo"*'~ :.- '" ;? .~ ';'~ ...- ~. ~ ~ RJ: C-3. RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY * COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly with anot.her or ot.hers, including intangibles, standing in the name of the decedent and others. List real est.at.e first., as entiret.ies, or joint tenants, giving brief description, as indicated under 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 Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. V' '^6< "'v< '" Unit percentage Estate DEPARTMENT VALUATION Value Share Valuation CAUTION-Do not Write In This Space. V'y Value of Value of I.)< y Entire Decedent's I.)< "0< property Interest NONE Nf'm) Southern one-half of Lot No. 31, all of Lot No. 32 and a small triangular part of Lot No. 33 as shown on Plan of Lots, Sec- tion 1, Point Ridge Farm, Hampden Town- ship, Cumberland County, Pennsylvania, said plan being recorded in the Cumberland County Recorder's Office in Plan Book 8, Page 2, Having thereon erected a single brick dwelling, known as 510 St. Johns Drive, owned jointly by Decedent and her surviving husband. Lot in First Election District of St. Mary's County, Maryland, containing .344 acre of land, owned jointly by Decedent and her surviving husband. NONE NmJ Insert this to tal opposite "Jointly Owned Property", Schedule "E" NONE in the "As Reported" column on the last page of this return. REV.~18 (8-781 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO '* Inheritance Tax Divisian NOTICE OF FILING OF APPRAISEMENT Wesley E. Gilbertson 510 St. Johns Drive Camp Hill, FA l7Qll (Executor or Administrator) In Re: Estate of E. Louise Gilbertson Cumherland County - File No. 21,...78-0319 Dear You are hereby notified that the Original appraisement in the estate of E. Louise Gilbertson has been fi led in the office of the Register of Wi lis of Cumherland County on 28 February , 19..l2-, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total None $62.602.94 None None $62.602.94 As .to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As to ony 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 this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L~;3. D , Q, _~:~ Date 28 February 1979 Signed' C.7Q..::\:::> \. \__J . (j Administrative Officer Title c , ------- "'-'- '''-''- Note: This is not a bill. REY-457 (~78) DEI>ARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE COUNTY FilE NO. 28 February 1979 Cumberland ?'_7~_n~1Q Whereas, R l.on; ~p. ~; lhpTt't=:nn late of 'Rtlmpnpn in the County of Cumberland Commonwealth of Pennsylvania, having died on the' 7th day of June 19 ..2!!., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Ton WH1 g~ n-l t-of , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest In this estate is transferred In possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. DESCRIPTION OF ASSET UNIT Appraisement VALUES Made for InheritanCE Tax Purposes $ Real Estate None n. n. F,?_F,O? IQL. . For... None .Tn-lnt-1 v . None 'I'nr..l $62.602 94 Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this ?Rrn dayof..-::Q F..nr~"w .. t. 19 Z9.-. cJ C' <;-. ' . - ~ , Q ,- \./v--'-' ."-..-J' Appraiser Harrisburg (Number and Street) (Post Office) . Penna. ~(}-'l~ :5/~ "~",~;;,~&~""""",, County RESIDENT INHERITANCE TAX APPRAISEMENT Esta te of ..\::;:.....~...~::~...2.~-;:.;~ Deceased. Late of \ \-r~'-;,'9-v.- .0.. .... ......,......... .............. \:.j"" .~........o...............o... Date of Death, ......V..~;:;..:-....o..1.:;..:1....~.... Appraisement Docket Vo1., .....~..Q................. Page,.....5:.~..tfrl?... No. .o.~.........~;<:~) ......................................................................... F'l d' R' , Offi "L - L 'd 19'1 (\ 1 e In egIster s ICe, ....................... ..... Amount of tax due, $....................................... DEPARTMENT OF REVENUE Received, ......... ............................ .................... ......................................................................... Examined and Approved, ................................. Wrote about Appraisement, ............................. ......................................................................... Appeal from Appraisement, ............................. ......................................................................... Entered and charged, ....................................... .- "