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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'