THE SOUANTON TRIBUNE-FRIDAY MORiNlNG, JANUARY 15, 1897.
0
JUDGE ARCHBALD ON
HANDLEY ESTATE
Concluded from Page 5.
half of It. Thp appraiser has Riven
this ii nominal value of $5,000, or nine
cents per share. The possessions ol
tin- company consist of pruperty ut
Winchester, Vn.. ami nt Scranton, I'n.
In the former city tho land Is mostly
uutlylni? suburban lots, hut a hotel litis
been creeled there ut a cost of $S0,000
and other improvements contemplated.
It is churned with the. payment of
timftKiige debts to the extent of about
$.10,000, The character and vuluo of the
property In Scranton are not Riven.
TJie witnesses produced by the appel
lants who testify that tho valuation of
the imiirnlsrr Is excessive seem to bast
this largely upon the fact that tho
stock has no piesent market value, but
Feveial of them at the same time ad
mit that It has some possible prospect
ive ulue, and concede that the ap
praisement ns it stands Is not uncon
scionable. Nor do any of them take
Into consideration the value of the
Scranton property. Considering the
well known bualii"ss sagacity of the
decedent, and the lnine amount he had
Invested In this company, It Is almost
a relied Ion upon his memory to suk
Itcst that this stock having a par value
of ?JSl,nuo was absolutely worthless,
or to iirtin against the Insignificant
value of $r,,000 ailixed to It.
fi. The value of $.10,000 put upon
the Improved property nt No. "J2il Lack
awanna avenue, Scranton, I'n,., is en
tft'cly' reasonable. It is located In the
business portion of that city and Dr.
Throop and Jlr. John Jermyn, who were
witnesses for the appellant both give It
the same value as the appraiser. We
will not disturb his work.
7. The Merchants' and Mechanics'
bank building nt No. 10 Lackawamui
avenue,- Scranton, Pa., Is appraised at
$ IS, 000, This, under the evidence. Is
somewhat too high. We consider $40,
000 as a fair value for It and we sustain
the exception, to this extent, and reduce
it accordingly. The (tuestlon of the
lire estate of Anna Unfey in the prop
erty is a subsequent matter.
'- VALUATION REDUCED.
S. Upon a consideration of the evi
dence we also reduce the valuation of
the property at No. 41IS Lackawanna
avenue from $tr,,000 to $35,000.
0. We ulso reduce the valuation of the
store property situate at No. 47 Lack
awanna avenue, Scranton, to $30,000
instead of $30,000. This is $1,000 per foot
front for the land, or $23,000, and $5,000
for the improvements upon it.
10. The Wyoming House property,
Scranton, In our Judgment, is seriously
overestimated by the appraiser. No
doubt as argued by the counsel for the
commonwealth, this Is the most valu
able tract of land held under a single
title In the city of Scranton, and its lo
cation Is'' In the very heart of the city.
It Is capable, moreover, of being divid
ed up into lots Or business blocks as
suggested. But Its present condition
must also be considered In making up
its value, and the hotel building upon
it Is almost a detriment. The prop
erty has a frontage on Lackawanna
avenue of 185 feet, und 207 feet on Wy
oming avenue. Out of this there could
be-made on the Lackawanna front, six
lots ol 25. feet front each by 125 feet deep
and one lot of ,15 feet; and out of the
1 Mintage left on the Wyoming avenue
side, tluee lots of 25 feet front and 125
ieet deep with, sav a small alley way
of seven feet to give light and access to
the rear of the lots fronting on Lack
awanna. This would make ten lots In
all, which at a value of $25,000 each or
$1,000 per foot front would make $250,
OiO rM:eie is still left a square In the
rear 100 by 142 feet In dimensions, ac
cessible by two alleys, but considerable
would have to be deducted from this
piece to afford proper access to the lota
fronting on the two avenues If It is ex
pected to keep up their value to the
point which we have just suggested.
$25,000 for this plot nnd $25,000 for the
improveinnts upon the property are all
that wu feel we can allow for each,
particularly in valuing the property as
a whole, which is the way we have
t.- take It. Its value as a hoted is gone,
and the lame amount of money which
the executors have just been author
ized to expend In order to turn It Into
something more available, shows for
how little the improvements now upon
u large part of it count. A conserva
tive estimate for the whole would not
be far from $300,000, and at that we
place It.
3'ENN AVENUE PROPERTY.
11. We also slightly reduce the valua
tion of Nos. 203 und 207 Penn avenue.
Scranton, Pa. This lot is Improved
but with old wooden buildings which
count for practically nothing. It Is 40
feet front by 175 feet deep. Our esti
mate upon it Is $20,000 instead of $22,000
as tlxed by the appraiser.
12. The 1,200 acres In Frederick coun
ty, Vn are also over-valued. The ev
idence shows this tract to be worth one
dollar per acre, or $1,200 In all. We re
duce It to this amount Instead of $4,S00,
us valued by the appraiser. This con
tention that this land Is not liable for
collateral inheritance tax because It
Is not within this commonwealth will
be considered later on.
13. Too high value Is also set upon tho
land In McDowell county, W. Va. This
is tv oouy oi io,uou acres oi iimoer lanu
located on the' headwaters of Panther
(Jrei!k, a branch of the liig Fork of the
Big Sandy river. It Is also in all prob
ubiljty underlaid with several veins of
bituminous coal; one vein Is. certain.
The only disadvantage under which It la
bors Is Its present Inaccessibility. The
writer of this opinion has been upon
the land and can say from personal
observation that the timber Is of the
finest character, but railroad or other
facilities are needed to get It to mar
ket. Hscoal and mineral resources are
entirely undeveloped If not untested.
That there Is Immense prospective
ulue some day In this great body of
land cannot well be doubted. The title
of the decedent, we have nothing to do
with; we are putting a value on the
land itself, not upon the decedent's
title to it. Ills estate Is u fee simple,
and wo must value It as a fee accord
ingly. The uncertainty of titles In
West Virginia no doubt somewhat af
fects the market value of lands there,
nnd that is nil the way that the ques
tion can come In. But ten years ex
clusive possession and payment of
taxes gives title there us we understand
it, and the evidence Is that this has
beeji kept up by Judge llandley and his
immediate predecessors.
What, then, is the fair market value
of this land'.' The appraiser" after n.
painstaking examlntlon of the question,
including a trip to and Inspection of
tlie property itself, has fixed It nt $25
per acre. But notwithstanding the care
which ho has taken and the desire to
arrive at a correct eweluslon In the
matter which ho has manifested, we
think from the evidence that he has
"llxed the value much too high. While
there may have been sales ut prices as
high as that taken by the appraiser, yet
jf these are shown to be as to lands some
what more favorably situated, and to
liaVu occurred prior to the present de
pression which seems to have affected
value In West Virginia even more than
elsewhere. On the other hand we can
not regard the figures given by some
of the witnesses for the appellants as
altogether reliable. Four to six dollars
per acre for theso valuable lands seems
almost nominal, Tho parties who sug
gest these prices undoubtedly are more
or less affected by questions as to the
title which have been unduly Injected
Into their estimates. Taking a median
course between the two extremes we
regard ten dollars as a fair appraise
ment. The assessed value of the lands
fprgeneral taxation Is from two to three
dollars per acre, and If the same course
Is followed there as here, this is about
one-quarter tho market value which
would bring It up to the figures we take.
We appraise the property, therfore, at
$150,000.
THE WHOLE ESTATE.
II. The aggregate value of the whole
estate for the purpose of the present
tax must be modified, not only by the
difference In values which we have
reached, but also by considerations
which the appraiser does not seem to
have observed. The total appraised
value of the estate gathered from tho
foregoing Is $1,013,C69.21. From this,
however, must be deducted not only the
$51,S00 mentioned by the appraiser the
principal part of which Is a mortgage
of $40,000 on the Wyoming House but
also the expense of admlnstratbn of
which no account has been taken
by him. These expenses we can
only approximate, and according to
the best estimate we can make
of them , we allow, say, $75,000.
This makes the total deductions $120,800,
leaving tho clear value of the estate
subject to the tax to be $8SG,809.21. The
tax upon this at live per cent, would
be $11,343.40. To this extent the four
teenth exception Is sustained,
The opinion hero goes Into n dlscus-
cusslon of the appraiser's Individual
estimates, seven pages alone being
given to an elaboration of the finding
In the case of Miss Ann Uafey, the ap
praiser's judgment being confirmed
In llxlng the assessable valuation of
her annuity at $13,798.04, taking as a
basis, her life expectancy which Is
twenty-four years, and Ilguiing that
the amount specified will yield $1,000 n
year and be wholly absolved In twenty
four years. According to Judge Arch
bald'si figures the real estate legacy
of Miss Hufey has been appraised In
adequately and not excessively as the
appellants claim. There Is no question
ns to the liability to the tax of the li
brary bequest of $250,000 to the city of
Wnchester, Judge Archbald holds. The
residuary estate of $400,000 or over Is
to be appraised at Its present market
value. Six per cent. Interest must be
added from the time the tax remains
unpaid.
Under other exceptions of the execu
tor as well as the last general excep
tion of the lcslduary legatee, the ques
tion of the liability or the balance of
the estate may be considered, as well
ns the parties who uro to receive It nnd
the proper method of reaching a cor
rect appraisement of It.
SUBJECT TO TAN.
As we have already had occasion to
observe, the whole dT the estate Is sub
ject to the present tax. The lands In
Virginia and West Virginia would bo
exempt because of being In another
state, If It were not for the fact that
the will works a conversion of them
into personality, which is to be brought
Into this court ror distribution, ami is
thus an estate passing from the testa
tor to collaterals within the common
wealth. Miller vs. Commonwealth, 111
Pa. 321; Williamson's estate, 153 Pa.
SOS; McHale's estate 1C1 Pa. 181. That
there Is a conversion cannot well be
doubted. While as to a portion of his
real estate the executors are directed
to retain and rent It for a period of
twenty years, yet there Is a positive
direction to sell and convey it at the
end of this time and to pay over the
proceeds to the beneficiaries named to
receive it. In no case Is there a de
vise of the lands themselves. As to
the remainder of tho real estate, the
coal and mineral land Is to be put at
lease upon royalty and the timber and
bark on the timber land are to be sold,
the profits derived, therefrom being also
disposed of as personalty. And that
there may be no question ns to wheth
er these coal nnd timber lands, and
not simply the returns from them, are
so treated we find In the 17th Item ex
press direction, after twenty years to
sell such lands the same ns In a pre
vious part of the will had been direct
ed with regard to the Improved real
estate; and In the ISth Item the
moneys arising from the sale of lands
in Virplnla, West Virginia, Pennsyl
vania and other stales ns well as from
the timber, bark and minerals thereon
are to be paid over to certain desig
nated beneliclarii;.?. This Is so conclu
sive that we will not stop to further
discuss it.
THE WILL CONSIDERED.
Not only are questions of valuation
to be disposed ci by us upon Ibis ap
peal but according to tho terms of the
statute we are to consider also tho
liability of the appraised estates for
the tax. This calU upon us as we un
derstand it to ck lermlne the estatt:j
which are carved out of his property
by the testator to fix their value by
due appraisement, and then to pass
upon the responsibility of each of them
for tho tax to be levied thereon. Prim
to the act of 1SS7 no question as to lia
bility was determined in these pro
ceedings, Stenjjer vs. Commonwealth.
20 Pa. 421; but the law In this respect
Is now changed, this provision having
been introduced Into It by the last
general statute referred to.
This compels us to look Into the
will at this point to see If there are any
other bequests than those thus far
considered, before we come to the res
iduary clause. While the matter has
not been leferred to by counsel nor
touched upon by the appraiser, we
feel compelled to hold that in that por
tion of the will covered by the 14th.
15th, 16th, 17th and Isth Items a. special
bequest Is intended to be made of the
Income ana proceeds derived from the
testator's coal, mineral and timber
lands. By the 14th Item the executors
are directed " from time to time to rent
at the best rents c r royalty all coal
ai'd other minerals In and upon my
lands In tho states of Pennsylvania,
Virginia. West Virginia and other
states upon the same terms and condi
tions ns like minerals are rented by
other parties;" and by the 17th Item
they are to bo so leased and held for
Income by the executors fqr the term of
twenty years. The disposition of this
income Is found In the 13th and lGth
clauses as follows: "Item. I order
and direct that the Income arlslifg
from the royalty or rents of my said
mineral lands shall be applied as fol
lows by my executors, namely, llrst
to pay the running expenses and public
taxes. Second, the balance of said
rents or royalty to be paid every six
months to the directors or trustees of
St. Patrick's Orphan asylum, the
House of the Good Shepherd, and to
the City of Winchester, Vn., In the
following proportions, namely, 33 1-3
per cent of Mich rents or royalty there
of to each. Item. 1 order and direct
the directors or trustees and the olll
cers of the City of Winchester to Invest
said Income so received in the bonds
of the states of Pennsylvania, or Vir
ginia or in the bonds of the United
States, the Interest whereof shall be
I expended and laid out in paying the
expenses rrom tlmo to time of the sev
eral institutions provided for in this
my will." This plainly gives to facli
of the two Institutions named nnd to
the City of Winchester one-third of tho
net Income derived from this especial
source to bo specially Invested nnd the
Interest expended In paying tho ex
penses of the respective charities undrr
their charse. This Is further followed
by the ISth Item which manifestly re
fers to the same matter. "Item. I di
rect and order my executors to pay over
nil moneys arising from the sale of
lauds situate In Virginia, West Vir
ginia, Pennsylvania and other states,
and the timber and bark thereon, and
all minerals In and under said lands,
to the directors und trustees aforesaid,
and to tho city or Winchester, Va.
uforetald in the same proportions as
named herein, namely 33 1-3 per cent,
of the net Income. Said income to bo
invested by said several corporations
as hereinbefore directed, and to be
laid out and expended hy them and
ench of said corporations and the City
of Winchester as hereinbefore direct
ed," Uy the (lift In this way, Hist of
the income and then of tho proceeds
of the lands themselves upon a sale by
the executors, tho whole beneficial In-
l terest therein Is conferred upon and be
queathed to these three legatees, who
thereby become vested with nn estate
in them which Is subject to the collat
eral Inheritance tax,'
PROVISIONS ARE DISTINCT.
We are not unaware In reaching this
conclusion of the twoiity-lltth Item,
which apparently directs the totnl In
come from all sources to bo accumu
lated for the period of two years and
tho net amount thereof after deduction
lor sundry expenses and charges til be
applied pro rata to the'several money
bequests In the will. But we regard
the two provisions as distinct nnd not
intentionally conflicting, and that each
Is to be preserved und given Its proper
effect If possible. As tending to this
end wo have In this Item Itself tho
saving clause, "I hereby order and di
rect my executors, unless where other
wise specially ordered, to pay, etc.,"
which would of Itself suggest tho In
tended preservation of the earlier pro
visions of tho will. The two enn be
made to harmonize by holding the one
to be a disposition of the proceeds
Income and principal derived from the
special source of the testators coal,
mineral and timber lands, and the other
of the Income only from all other
sources. And It Is to be noted as sus
taining this contention that the last h
limited to an application pro rata, of
the rund dealt with, to all the money
bequests In the will, until paid, pre
serving the relative amount of each;
while the other places the three bene
ficiaries mentioned upon a special und
equal footing as to the property men
tioned, giving one-third of the pro
ceeds, Income nnd principal, to each.
There are also distinct and different pe
riods of distribution In ench case, one
being every six months and the other
yearly. With the ability to distinguish
In this way between these several pro
vlsons of the will, we cannot regard the
one as superseding the other, but that
both can without serious dlflleulty be
sustained. We, therfore, hold that the
city of Winchester, the SI. Patrick's
Orphan asylum of Scranton, nnd the
House of the flood Shepherd, Scranton,
are each entitled to one-third, first
of the Income and then of the proceeds
of a sale of the decedent's coal, mineral
und timber lands in Pennsylvania,
Vlrginn nnd West Vlrglniu, nnd that
these Interests, estates 'or bequests are
liable to be now severally appraised
and taxed.
REPORT OF APPRAISER.
Turning to the report of the appraiser
as well ns our own findings with re
gard to these lands we find their proper
appraised value to be as follows; There
are no coal or mineral lands In tills
state in which the testator was Inter
ested except It be those said to be held
by the Equity Improvement company
of Scranton, In which the testator was
merely u stockholder. This leaves as the
only property fulling under this be
quest, the timber land In Frederick
county, Va., and the coal and timber
lands In McDowell county, W. Vn. The
value of these Is as follows:
1,200 acres of timber land in
Frederick county, Va $1,200
15,000 acres of coal, mineral and
timber land In McDowell coun
ty, W. Vu 150,000
$ir.i,'joo
As the present beneficiaries are to
come into the Immediate receipt of the
Income and profits to be derived from
these lands, without nny Interinodla'e
term except, so far as the management
of the executors can be considered In
that IIrIU, and the payment of the pro
ceeds from the sale of them alone Is
deferred, we regard these lands as np
praisable at his time at their present
market value according to the amounts
already llxed upon them. The. only al
ternative to this course would be to
hold that In view of existing conditions
the value was not now ascertainable,
but must await the final outcome of the
leasing and sale of the property, the
latter not oceurrinir until some twenty
years hence, t'nless forced to this view
we ought not to adopt It, and as we con
sider that the property covered by this
bequest Is to be regarded as In effect
ilready converted and the parties to
whom It Is given as practically com
ing at once into the benellclal owner
ship of It, we think It can be now
valued and taxed and that the ap
praisement does not need to be de
ferred. "We, therfore, hold that the
three beneficiaries named have an es
tate In the rents, royalties, tncome.prof
its and proceeds of the testator's coal,
mineral and timber lands above named,
to each an undivided one-tlilrd, nnd
we value the same for the purposes
of the present appraisement at $30,400
each.
DKCIIEK OF THE COURT.
In pursuance of thes.0 conclusions we
make the following decree: And, now,
to wit, January, 14, 1897, this case came
on to be heard on appeal from the re
port of tho appraiser, and after due
consideration of the said report, the ex
ceptions to the same, the testimony
taken, and the nruuinent of counsel,
it Is hereby ordered, adjudged and de
creed: 1. That the clear aggregate value of
the estate of the decedent at the time
of his death was $SS0,S69.21.
2. That all of the said estate passes
to collate! til parties and Is all liable
for the payment of collateral inherit
ance tax, and' that the said tax Is now
due and payable thereon.
3. That the aggregate tax at five per
cent, from the several bequests, an
nuities and estates passim: to collat
erals bv the will of the testator taken
collectively amounts to the sum of
$14,343.10.
4. The snld several bequests, annuit
ies and estates are hereby valued and
appraised and a tax thereon is llxed as
follows:
(A) The annuity of
$:,0G-) per year Is be
queathed to Anna llufcy
for life Is appraised at. ...5 13,793 01
And the tax thereon Is
fixed at $ 0S3 93
(H) The use of the
premises occupied by tho
decedent at No. 420 Lacka
wanna avenue, Scranton,
I'n.. In his lifetime, to
gether with the furniture, ,
fixtures and personal pro
perty therein, bequeathed
to Anna Hafey for life, l
appraised at C,70 00
And tin' tax thereon Is
llxed at 2S3 00
(C) The cash legacy of
S.'.uuo bequeathed to Annu
Hafey Is appraised at.... 3,223 SO
Ami tho tax thereon is
fixed at 101 29
(I)) The cash legacy of
$230,000 to the City of Win
chester, Va., is appraised
at 101,19000
And tho tax thereon Is
fixed ut 8.074 30
(K) The cash legacy of
$30,(100 to the St. Patrick's
Orphan Asylum of Scran
ton, l'a. is appraised at... 32.23S 00
And the tax thereon Is
fixed at 1,012 90
(K) The cash legacy of
$23,000 to the House of the
CJood Shepherd Is ap
praised at 10,129 00
And tho tax thereon Is
fixed at 10G43
(Ci) Tho cash legacy of
$3,00) to Mrs Anna H.
Mnyberry Is appraised at. 4,730 00
And the tax thereon Is
tlxed at 237 30
(11) The cash leKaey of
$3,000 to Mrs. Mary Ger
trude Campbell, subject to
certain deductions named
bv tho testator. Is. an-
praist'd at 1,022 90
And tho tax thereon Is
fixed at 81 13
(I) The moneys direct
ed to be expended for the
expenses of certain boys
and girls at school or col
lege are appraised as fol
lows: (a) The moneys to ho
expended for the educa
tion of Oeorte V. Wal
den, preparatory to col
lege are appraised at 1,400 00
And the tax thereon Is
fixed at 70 03
(This does not Include
the further moneys which
may be ordered to be ex
pended for the education
RETIRING FROM BUSINESS.
PRICESTOWERED
412 SPRUCE STREET
w-L-
and
Opiiortuiiltics Tor money-saving such as have never
MEN'S AND BOYS' CLOTHING
Never again will such a well-assorted gathering of new goods stylish and well
made garments from manufacturers of repute only, be offered at such VERY
LITTLE l'KICES.
HEN'S OVERCOATS.
13 fiO Ovoreoats marked down to
15.00 Overcoats marked down to
18.00 Overcoats marked down to
BOYS' REEFERS.
$ 7,50 Reefers reduced to
8.00 " " "
12.00 " " "
UNDERWEAR.
$1.25 kind now 85c
1.50 " " $1.00
1.75 " " 1,25
HATS.
$."..00 lints' now $2.25
2.50 " " 2.01)
2.00 " ' 1.50
1.50 " " 1.00
of this beneficiary at a
college or professional
school nor tin cash leg
acy or $300 which may bo
due him upon finishing
his education, both of
which are left for future
appraisement and tax.)
(b) The moneys direct
ed to be expended for tho
education of Eva Ilryur-
ly are appraised at 100 00
And the tax thereon Is
fixed at 5 00
The cash legacy of $30)
to be given to the said
Eva Uryerly on the com
pletion of her education
Is appraised at COO 00
And the tax thereon Is
fixed at 23 00
(c) The moneys direct
ed to be expended for tho
education of Katie A.
Foote are appraised at.... 9C0 00
And the tax thereon is
fixed at 48 00
The cash legacy of $30.)
to be given to the said
Katie A. Foote oil tho
completion of her educa
tion is appraised at 423 00
And the tax thereon Is
llxed at 21 23
(d) The moneys direct
ed to be expended for the
education of M. Estollc
Looinls are appraised at.. 1,410 00
And the tax thereon Is
fixed at 70 30
The cash legacy of 1300
to be paid to the said M.
Estelle Loomts on the
completion of her educa
tion is appraised at 430 00
And the tax thereon Is
fixed at 22 30
(e) The moneys directed
to be expended for the
education of Kllzn Ward
are appraised at 1,830 00
And the tax thereon Is
llxed at , 92 50
The cash legacy of $300
to be paid to the said
Eliza Ward on tho com
pletion of her education
is appraised nt 430 00
And the tax thereon Is
llxed at 22 50
(f) The moneys directed
to be expended for thu
education of Margaret
Connolly are appraised
at 323 73
And the tax thereon Is
fixed at 18 is
Tho cash legacy of $300
to be paid to tho said
Margaret Connolly on tho
completion of her educa
tion Is appraised at 403 03
And the tax thereon is
llxed at 2333
(g) Tho cash legacy of
J300 given to Harriet
Hrock on the completion
oi her education Is ap
praised at 191 G3
And the tax on the samo
Is llxed at 21 5S
(J) The bequest of one
third of thu Income, piof
lts and proceeds from tho
leasing and sale of the
coal, mineral und timber
lands of the decedent In
Pennsylvania. VI rg In I a.
and West Virginia given
to the City of Winchester,
is appraised at 50,100 00
And tho tax thereon Is
fixed at 2.020 00
(K) The bequest of oue
thlrll of the Income, prof
Its and proceeds from tho
leasing and sale of tho
coal, mineral and timber
lands of the decedent In
Pennsylvania. VIr g I n I a.
and West Virginia, given
to the St. Patrick's Or
phan Asylum of Horunton,
Is appraised at 50.10J CO
And tho tax thereon is
uxeit at 2,320 00
(1.) The bequest of one
third of the Income, prof
Its and proceeds from tho
leasing and sale of tho
coal, mineral and timber
lands of the decedent In
Pennsylvania, Vir g 1 n I a
and West Virginia, given
to the House of the Good
Shepherd, Scranton, Pa,,
Is apprulsed at 50,10.) 00
im me iux inereou is
fixed nt 2,520 0Q
(M) The rest and .resi
due of the estate off tho
said decedent bequeathed
to tho City of Winches
ter, Vu.. Is appraised at.. 4S7.S07 82
And tho tax thereon is
llxed at 41,343 40
THE SEVERAL TAXES.
,1, The several taxes so fixed nnd
churged as aforesaid together with In
terest thereon at the rate of six per
cent, from February 15, 1S9G, which Is
TO QUICKEN SALES in both our
AND
Our Entire Stock of
?
FURNISHING!
HEN'S ULSTERS.
i? 12,00 Ulsters marked down to $(.!)
15.00 Ulsters marked down to ;; 10.00
IS 00 Ulsters marked down to....?. 11.25
BOYS' ULSTERS.
$S.()0
D.25
11.50
..$'i-,25
.. n.OI)
.. 7.25
0.50
ii
9.00
ii
NECKWEAR.
Balance of stock tlint was 50c, ,
now 39c
SUSPENDERS.
Regular 50c kind now only 25c
LINEN COLLARS.
15c Collars only 10c
25c (Jerniun Collars only 10c
25c Linen Cull's only ISc
one year after tho decedent's death,
are now duo and payable to the Coin
nionwealth of Pennsylvania.
0. The taxes assessed upon the ap
prulsed value of the moneys directed
to be expended for the education of
Cioorge r. Wnlden, Eva Rryerly, Katie
A. Foote, lI. Estelle Loomls, Ell.a
Ward and Jlargaret Connolly, together
with Interest thereon ns aforesaid, shall
be paid by the ex"Ciitors from the gen
eral funds of tho decedent's estate In
their hands. The taxes assessed on the
appraised value of the cash legacies to
be paid to the stild Eva Hryerly, Katie
A. Foote., Alt Estelle Looinis, Eliza?
AVard and Margaret Connolly and to
Hnrilet Hrock upon completing- their
respective educations together with In
terest thereon as aforesaid, shall be
deducted from and paid out of each
of the said IeiracP-s for the use of the
commonwealth by the said executors
before paying over the same to the
said legatees.
7. The taxes assessed ns aforesaid
upon the appraised value of all other
bequests, legacies, annuities and es
tates named above, together with In
terest thereon as aforesaid, shall be de
ducted from and paid out of each of
the same respectively for the use of
the commonwealth by the said execu
tors lielore paying over tho same to
the parties entitled thereto.
S. The costs of these proceedings
shall be paid by the executors out of
the estate of the decedent in their
hands.
It. AV. Archbald, Pres't. Judge.
January 14, 1S07.
A motion was made by the attorney
for the commonwealth, Jlr. Torrey, to
strike off the appeal because the city
of Winchester did not file a sufllclent
bond. Judge Archbald In a secondary
opinion allows the appeal to stand on
condition the appellant files within ten
days a bond for $50,000 with sureties
other than the municipality Itself. The
bond at present is $3,000 and is an Indi
vidual bond of the city of Winchester.
SHERIFF'S DEEDS ACKNOWLEDGED.
lii
Ilntvlt l'resenteil to thu Court
Yesterday .Horning.
Sheriff F. H. Clemons, in open court,
yesterday acknowledged the following
deeds for properties, recently sold ut
public gale:
Lots 130 front and 70 feet In depth on
Clay avenue, sold as the property of Rob
ert E. Hurley, administrator of Augustus
Frothlnghum, deceased, and Horace H.
Hand terre tenant, sold to Horace 1:,
Hand for JL'7.31.
Lot 43x140 feet on 1'lttston avenue with
two two-story dwelling houses and out
buildings sold as property of Jacob Kellei
maii to Joseph O'llrlen for $139.
Lot 40x79 on Mulberry street, with two
story dwelling house sold as the property
of Theodore ISauschmun to William V.
Klesel for 2,333.
Lot COxllS on Wilbur street, sold as thn
property of Hannah and Thomas H. Ev
ans to Martha V. Howley for $03. S3.
Lot 30x113',;, feet on Itebeccu avenue,
tcld as the property of Ceoie and Eliza
llurgo to Caroline M.' l'ettebone for $373.
Lot 30x130, with two-story dwelling, on
Slebeeker avenue, Nineteenth ward, sold
as tho property of Peter A. Aulbach to
Frederick Haldner for $1,103.
Lot 100x123 feet on Clalway and Antrim
street, with one-story dwelling, sold un
the property of John Ilannon to I. C.
Langun for $31.
Lots 132x103 feet, with two-story dwell
ing, barn mid out buildings In Elmhurst,
sold us the propery of .1. V. Milliard to
Oeorgo E. Davles for $33,
Lot 50xlSS feet, with two-story store and
dwelling, one-story olllce and store room
and two-story barn, on .Main street, sold
as the property of George E. Wedemau
and C. W. Lawson, assignee and terro
tenant, to I), 11. Kolllns, for $01.48.
Deed In partition to II. A. Knapp and
T. E. Heynolds, trustees for part of lot
b7 feet on East Market street, and 2S0
feot In depth to Deacon street, for $3,10).
Deed In portion for the other part of thn
some lot to Elizabeth J. Thomas for
$2, tOO.
Lots of bargains at the great clear
ing sale now on ut the Scranton Cash
Store.
stores,
presented themselves.
0.00 Ulsters reduced to $5.75
4.00
" 0.25
GOLF CAPS.
All 50c Cups now only 30c
MACKINTOSHES.
(Juamnteod wuter-proof, were
$0 .00, now $.50
DRESS SUIT CASES.
Canvas cases, were $3 .50, now $2.50
Leather eases were $5.00, now 3,75
JAMES MOIR,
TH
I
Has Moved to His New Quarters,
402 Lackawanna Avenue.
Entrance on side next to First National
Bank, lie has now la a
ull Line or Woo
Comprising everything roqnlnlto for fine
Morehnnt Tailoring. And tho same, can
be shown to nd vantage in !iii bplen-
olaly fitted up rooms-
SPECIAL INVITATION
Is Extended to All Keailcr ol The Trib
une to Call on "OLD RULIABLE" In Ills
New Business Home
WOLF & WENZEL,
531 Linden., Opp. Court Ifous:,
PRACTICAL TINNERS and PLUR1BERS
Solo Agents for Hichardson Moynton's
Furnaces and linages.
vwr gEVBV&
1!S.V UCQTfiriCC tITAI ITV
:v IH.V.IVIII..J ...,..-...,
KV ' rt
m
Made a
1st Hay. j1'
Well Man
Sfit-lllTlV.
of Me.
V!
THE GREAT :10th Day.
iPI5.32ie022: 3F2.33HCG3330"Sr
prod tires thn above results In !IO iluys. Itartt
powerfully nnd auickly. -Jut eft when all others fall
VoiiiiKiueu will retain tbuir lost manhood, aud old
men will recoier their youthful vikov by mini:
i:;;Vl'(). It uulckly tad Mircly restores Nervous.
ues, I.ott Vitality, lnuioteney, NtKbtly KmUhlonf,
I.nbtl'oncr.ralltiiR Memory, Wastlnii Illbeascs.auO
all clltets of heli-ahusu or rxee&s and imlitjcrctiou
ivlileh unfits otK' lor iuily. Inifltnha or marriage. It
jot only eurcH hy h'tartins at tho kect ot d.jcabc, bin
IsaKieat lirr.f Ionic ami hlooil builder, brine
lag back tho pink glow to palo checks and re
storing tho Mro of youth. Ii wards oir JnsautH
and Consumption. Iiiklit ou bavins lti:VIVO,u
ithcr. It can bo carried In vest pocket, lly mr.ll
91,00 pur package, or tlx iorliCOII, ultb:i kh
!vo written guarantee to euro or return
'in luiniiiy. Circular tree. Address
"-nin."- ----- r, ,.t.,4r-
lor Sale by MATTHEWS 11U03.. Drus
yist Scranton. I'.i.
Schedule In lificct November 15, 3?S.
Trains Loave Wilkes-Barre as Follows
7.30 a. m., week clays, for Sunbury,
Harrlsburg, Philadelphia, Balti
more, Washington, and for Pitts
burp; and tho West.
10.15 a. m., week days, for Hazleton,
Pottsvllle, Reading, Norristown,
and Philadelphia; and for Sun
bury, HarrisburR, Philadelphia,
Baltimore, Washinpjton and Pitts,
burp and tho West.
3.15 p. m., week days, for Sunbury,
Harrlsburp;, Philadelphia, Balti
more, Washington and Pittsburp;
and tho West.
3.16 p. m,, Sundays only, for Sun
bury, Harrlsburg, Philadelphia,
and Pittsburg and tho West.
6.00 p. m., week days, for Hazleton
and Pottsvllle.
J. R. WOOD, (len'l Pasi. Agent.
S. M. I'RUVOST, Uencral Manager.
,M, 7h
?KT fcA
AMsrm
VI' S
RAILROAD TIME-TABLES
Del., Lack, and Western.
Effect Monday, October 19, 1893.
Trains leave Scranton as follows! Ex
press for New York and all points East,
1.40, 2, DO, 3. ID, 8.00 and 8.65 a. in.; 1.10 and
3.3.'l p. in. .
Express for Easton, Trenton, Phlladel.
phi a and tho South, G.15, 8.00 and 9.03 a. m.;
1,10 and 3.!3 p. in. (
Washington and way stations, 3.45 p. m.
Tobyhannn accommodation, 0.10 p, m.
Express for llliiBhamton, Oswego, El
mlrH, Corning, . Uath, Dansvlllr, Mount
Morris and Uuffalo, 12.20, 2.35 a. m and 1.53
p. m., making close connections at Buffalo
to all points In tho West, Northwest ana
Southwest.
Ilath accommodation, 9.15 a. m.
lilnghnmton and way stations, 1,05 p. m.
Nicholson accommodation, 5,15 p. m.
P. ni.
uingnamion nnu isimira express, 5.51
p. in.
Express for Utlca nnd ntchflold Springs,
2.33 a. m., and 1,53 P. m.
Ithaca 2.35 and Hath 9.15 a. m. nnd 1.5S
P. m.
For Northumberland, Plttston, Wilkes
Iiarre, Plymouth, liloomsburg nnd Dan
vlllo, making closo connections at North
umberland for Wllllamsport, Harrlsburg.
Unltlmore, Washington nnd the South.
Northumberland nnd Intermediate sta
tions. COO, 9.65 n. m, and 1.55 nnd 0.00 p. m.
Nnntlcoke nnd Intermediate stations, S.0S
nnd 11.20 a. m. Plymouth nnd Intermediate
stations, 3.40 nnd 8.47 p. m.
Pullman parlor nnd sleeping coaches on
all express trains.
For detailed Information, pocket ttmn
tables, etc., apply to M. L,. Smith, city
ticket office, 324 Lackawanna avenue, or
depot ticket ofllco.
Central lluilroiul of New Jersey.
(Lehigh nnd Susquehanna Division.)
Anthracite conl used exclusively, lnsur
Ing clennllness and comfort.
TIME TAHI.E IN EFFECT NOV. 15, 1893.
Trains leavo Scranton for Plttston,
Wllkcs-Bnrre, etc., nt 8.20. 9.15. 11.30 n. m.,
12.45. 2.00. 3.00, 5.00, 7.10 p. m. Sundays 9.00.
a, in., 1.00, 2.15, 7.10 p. m.
For Atlantic City, 8.20 a. m.
For New York. Newark nnd Ellznhnth.
8,20 (express) a. m 12.45 (express with Ilut
fet parlor car), 3.05 (express) p. m. Sun
day, 2.15 p. m. Train leaving 12,43 p. m.
nrrlves at Philadelphia, Reading Term
inal, 6.22 p. m. and Now York 0.00 p. m.
For Mauch Chunk, Allentown, Cethle.
hem, Enston nnd Philadelphia, 8.20 a. m.,
12.45, 3.03, 5.00 (except Philadelphia) p. in.
Sunday, 2.15 p. m.
For Long llraneh, Ocean Grove, etc., at
8.20 a. m. nnd 12.45 p. m.
For Heading, Lebanon nnd Harrlsburff,
via Allontown, 8.20 a. m 12.45, 5.00 p. ra.
Sundny, 2.15 p. m.
For Pottsvllle, 8.20 n. m. 12.45 p. m.
Returning, leave Now York, root of Lib
erty street, North Illver, at 9.10 (express)
tt. m.. 1.10, 1.30, 4.15 (express with IlufTet
pnrlor enr) p. m. Sunday, 4.20 a. m.
Leave Philadelphia, Reading Terminal.
9.00 a. m , 2.00 and 4.30 p. m. Sunday, 6.2S
a. m.
Through tickets to all points nt lowest
rates may be had on application In ad
vance to tho ticket agent nt tho station.
H. P. BALDWIN.
Gen. Pass. Agt,
J. H. OLHAUSEN. Gen. Supt.
AlOAPj
LEHIGH
VALLEY RAIROAD ST3-
TEM.
Anthracite Coal Used Exclusively InBur.
Ing Cleanliness and Comfort.
IN EFFECT NOV. 13, 1B90.
TRAINS LEAVE SCItANTON.
For Philadelphia and New York via D.
ft II, It, n. at 0.43, 7.45 a. m 12.03, 1.20. 3.33
(Hlack Diamond Express) and 11.30 p. m.
For Plttston and Wllkes-Barro via D.
L. & W. R. R.. 0.00, 8.03, 11.20 a. m., 1.55.
3.40. COO nnd 8.47 p. m
For White Haven, Hazleton, Pottsvllle
and principal points in tho coal regions
via D. & II. R. ii., 0.45 a, m., 12.05 and 4.41
P. m.
For Bethlehem, Easton, Reading, Har
rlsburg and principal Intermediate sta
tions via D. & H. R. R., G.45, 7.15 a. m.,
12.03. 1.20. 3.33 (Hlack Diamond Express),
4.41 and 11.30 p. m.
For Tunkhannock, Towanda, Elmtra,
Ithaca, Geneva and principal Intermediate
stations via D., L. & W. R. R., 0.00, 8.03.
9.33, a. m 12.20 and 3.40 p. m.
For Geneva, Ruchester, Buffalo, Niagara
runs, Lnicago anu an points west via u.
& H. R. It.. 7.13 a. m., 12.05. 3.33 (Black Dia
mond Express), 9.30 and 11.30 p. m.
Pullman parlor and sleeping or Lehlgt,
Valley chair cars on all trains between
Wllkes-Barro and Now York, Philadel
phia, Buffalo nnd Suspension Bridge.
ROLI.IN H. WILBUR. Gen. Supt.
CIIAS. S. LEE, Gen. Pass. Agt.,Phlla, Pa.
A. W. NONNEMACHER, Asat. Gen.
Pass Agt.. South Bethlehem, Pa.
Scranton Ofllce. 309 Lackawanna avenue.
DELAWARE AND
HUDSON TIME
TABLE.
On Monday, Nov. 23,
trains will leavo Scran
ton as follows:
For Carboadale 5.43,
7.33, 8.53, 10.15, a. m
12.00 noon: 1.21. 2.20. 3.52.
D.25. 6.25. 7.57, 9.10. 10.30.
41.33 p. m.
For Albany, Saratoga, Montreal, Bos
ton, New England points, etc. 5.45 a. m.;
"0 n m
For'llonesclale-G.43, 8.35, 10.15 a. m.; 12.00
noon 2.20, 6.23 p. m.
For Wllkes-Barre-45.45. 7.43. S.43. 9.33.
10 45 a. m.; 12.03, 1.20. 2.23, 3.33, 4.41. 0.00,
T-or NcySV-Philadelphia, etc.. vU
T elilch Valley Railroad G.45, 7.45 a. m.;'
12 05 1.20, 3.33 (with Black Diamond Ex.
nr'pss) 11.30 p. m.
For Pennsylvania Railroad points C.43,
9 38 a m.: 2.30, 4.41 p. m.
'For western points, via Lehigh Vally
Railroad 7.43 a. m.; 12.05, 3.33 (with Blaufc
Diamond Express) 9.50, 11.30 p. m.
Trains will arrlvo at Scranton as fol-
From Carbondalo and tho north B.40
7 40 8 40. 9.34, 10.40 a. m.: 12.00 noon; 1.03,
"'"(' 3 23, 1.37, 5.45, 7.43, 9.15 and 11.25 p. m.
"'"From Wllkes-Barro and tho south 3.40,
7 50 8.50, 10.10, 11.55 a. m.: 1.10, 2.14, 3.43,
fi "" 0 '1, 7.53. 9.03. 9.43, 11.52 p. m.
J.""W. BIIRDICK. G. P. A., Albany. N. Y.
H. W. Cross, D. P. A.. Scranton. Pa.
Erie and Wyoming Valley.
Effective Jan. 4, 1897.
Trains leave Scranton for New York,
Newburgh and Intermediate points on
Eile, also for Hawley and local points, at
7.03 a. m. and 2.28 p. m., and arrive from
nbove points at 10.33 a. m. and 9.3S.
snt.wroiv division.
Ill Ilffuct October Hit, 1MIII.
North Hound.
Noutli Hound,
Stations
. P M
: w
gS w (Trains Dally, Ex-ig
a h w
a a
(t a ci
iS O
lis i cept hunaay.) a
nv mi Arrive Leave
1 Ml
7 40
7M
810l
... 7 2.VN. y. Franklin St.
... 7 ioiWchc 42nd street
... 7 00 Wechawkon
.. i m' Arrlvo Leave
A Ml- M1
1 itiillaucock; Junction
2 1 Si
1 09
Hancock
Starlight
I'restou park
Coino
l'oyntello
lleluiont
Pleasant Mt.
Unlondale
Forest city
Carbondalo
IS El!
ail
a 4i
IV! 40
1 -J.
SSI)
9 '
VI 1 1
li!0.')
3C61
3U9
II 159
1! 49
..13 19,
7 04 3 341
17 07 13 3H!
I' 12 13 43
7 141 3 43
7 ao 3 51
723 8M'
7 27, 3 ,VJ
7 Si 4 04
7 84 4 07'
7 30 410,
7 39 114
nrou 31
, fli 40(I1SO
. to liuum
., U 41111 tfi
J 0 3V11 IS
. (S32U15J
White llrldgo
Itaytlela
Jermyn
Archibald
Wlntoa
Peckvlllo
oivpliant
I'rlcebure
Tbroop
Providence
Park Plnce
.1 GIK11 11
. 0 2311 07
.1 0 20 11 05
0 19 11 O)
615 110l
0 11UICK7I
17 41 fl 17'
0 10 10A5
Hcramou
7 4V 4 80'
1 Mr ml
r m U m Leave
Arrive1
All trains run daily e.xccpt Sunday.
t. signifies that trains stop on signal tor pas.
Bengers.
(ccure rates via Ontario & Western before
purchasing tlckots and savo money. Day and
NlgUt Eipribijtotho West.
J. O. Anderson, den. Pass Act
T. Flltcroft, DW. Pass, Agt tseranton, Pa,
Houses for Sale and for Rent.
II you contemplate purchasing or leas.
Ing a house, or uunt to Invest In u lot,
see the lists of desirable property on
page 2 of 1 he Tribune.
drst S i
M'