ESTATE: Abraham B. KOON, 1919, Appraisement, Duncansville, Blair County, PA

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_________________________________________ 

Source: Blair County Appraisement Docket Vol. 1 Page 322 No 3
Written: March 29, 1919

Appointment of Collateral Inheritance Tax Appraiser

  Whereas, A. B. Koon late of Duncansville, in the County of Blair and 
State of Pennsylvania, died on the 23 day of March, 1919, seized and 
possessed of an estate subject to collateral inheritance tax under the 
laws of the Commonwealth of Pennsylvania.
  Therefore, I George C. Irwin, Register of Wills of the said County do 
hereby appoint I. C. Hess, of Duncansville, Pa., appraiser to make a 
fair and conscionable appraisement of said estate, and to assess and 
fix the cash value of all annuities and life estates growing out of 
said estate.
Officer of the Register of Wills, March 29, 1919     George C. Irwin.

Appraisement for Collateral Inheritance Tax Purposes

  Valuation of the Real Estate of A. B. Koon late of Duncansville in 
the County of Blair, deceased, and Appraisement of the Personal Estate, 
Goods, Chattels, and effects of said decedent, and Assessment of the 
Cash Value of all Annuities and Life Estates growing out of said 
Estate; together with the values fixed by the inventory filed by the 
legal representative of the decedent:
Date 1919
April 5 
1 lot of ground facing 60' on Main st (Borough of Duncansville Penna.) 
running back 125' to Pennsylvania RR Property erected there on 1 frame 
"L" building Dwelling house of 2 storys [sic] of 6 rooms and 1 bath 1 
building occupied as store room 1 story 16' facing Main st running back 
26'8" with ware room 10 X 12 attached in rear shed roof on ware room. 
And 1 frame stable 12 X 12 erected on rear of lot
Total value of Real Estate                   2000.00
1 bed and springs (oak)                        11.00
1 bureau                                        7.00
1 washstand                                     3.00
1 carpet                                        2.00
1 bed and spring (oak) single                   7.00
1 double heater Parlor                         25.00
1 Morris Chair                                  4.00
1 carpet                                        6.00
1 settee
4 chairs      Parlor suite                     35.00
1 Center Table
1 New Idaho cook stove                         30.00
1 hot water tank                               15.00 crossed out
1 computing scales #43323                      15.00
1 Oil Tank                                      2.00
3 show cases flat 1 upright                    12.00
2 counters                                     10.00
1 stove heater                                  4.00
18 lamp chimneys @ .09                          1.62
14 packages corn starch @ .10                   1.40
4 lbs Five Bros tobacco @ .50                   2.00
6 cans tomatoes @ .12                            .72
1 Rocker (wicker)                               2.00
6 wooden chairs                                 1.50
1 cook table                                    1.00
1 spool case                                    1.00
Miscellaneous articles of Mdse                  2.00
                                             2188.21
                         Less debts etc       387.52
                                             1800.69
                         Tax @ 5%              90.03
                         Penalty 4 1/2%          .41
                                              $90.44
                         Paid 8/6/20
Appraised by me this 5th day of April A. D. 1919.
Witness my hand, the day and year aforesaid.
                         J. H. Hess Appraiser

In the Orphans Court of Blair County 
  Estate of Abraham B. Koon, Late of the Borough of Duncansville, 
County of Blair and State of Pennsylvania

State of Pennsylvania
County of Blair SS
  Personally appeared before me the undersigned, G. Leibegott, executor 
of Abraham B. Koon, who being by me duly sworn according to law doth 
depose and say that the following itemized statement of debts and 
expenses incident to said estate are correct and true and that the said 
debts and expenses are all of the debts of which your said affiant has 
any knowledge which are chargeable to the same.  
                         C. Liebegott
Affirmed and subscribed to before me on the 7th day of July A. D. 1919
                         Jas P Bantey Deputy Register

               Debts and Expenses
Total amount of collateral appraisement           $2188.21
C. Liebegott undertaker                            $168.75
C. Liebegott, merchandise                             4.35
T. J. Armstrong                                      12.50
C. Liebegott, for certificate                          .50
Lake Shore Sea Company                                1.97
Release of legatee                                    2.40
Dr. F. H. Shoemaker                                  35.00
Commission of accountant for his time, trouble, etc  40.00
Counsel fee of B. F. Warfel                          40.00
Marion D. Patterson, Atty fee                        75.00
Total                                               387.52
Amount which collateral inheritance tax is based  $1800.69
Amount collateral Tax 5%                             90.03
           Penalty @ 4 1/2%                            .41
                                                     90.44

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