William J. Calder, 95, of N. 8th St., Martins Ferry, OH died Tues., Jan. 17, 2006 at Barnesville Hospital, Barnesville, OH. He was born Sept. 3, 1910 in Pittsburgh, PA a son of the late John T. and Stella (Muench) Calder. He was a retired Certified Public Accountant for the Wiseman Hutzell Co. of Wheeling, WV. Bill was a member of St. Mary's Catholic Church, Martins Ferry, American Society of CPA's, American Institute of Certified Public Accountants and the Elks Lodge #895 of Martins Ferry. In addition to his parents he was preceded in death by a brother John T. Calder, Jr. and a sister Mary Jane Ritter. Surviving are his wife Hazel I. (Thomas) Calder, two sons Jerry (Sharon) Calder of Woodsfield, OH and William (Cathie) Calder of San Marcos, CA, a daughter Jean (Jim) Lamont of Cincinnati, OH and eight grandchildren Cheri Adkins, William Calder, Michael Lamont, Lisa Barhorst, Joseph Lamont, Krista Calder-Duffy, and Daniel and Jonathan Calder, and twelve great grandchildren. Friends will be received Fri., 2-4 & 6-8 PM at the Heslop Funeral Home, Walnut at Fifth, Martins Ferry, OH. Funeral Liturgy with Mass will be celebrated Sat., Jan. 21, 2006 at 9:30 AM at St. Mary's Catholic Church, Martins Ferry with Rev. Thomas Magary officiating. Entombment follows in St. Mary's Cemetery, Martins Ferry. Wake services will be held Friday at 7:30 PM followed by Elks services at 7:45 PM both in the funeral home. Memorial contributions may be made to B.P.O.E. Lodge #895, 14, N. 4th St., Martins Ferry, OH 43935.