HomeMy WebLinkAboutOC1968-0133 - ESTATE OF BEEDLEPR~ll)~T. ~ECEIPT WHEN LIFTING INSTRUMENT
Washington, Pa., ....... ~., ... !. ....................................... l9.~{.. .. .
N~ 15798 . · RECORDER'S OFFICE
RECEIVED OF ........ /i?.!..~?:.! .. r..£!.. ... E:.t.! .... t~~."!:: ....... .(...: .. i..!>; .. !:: .. f. .... f.:\f.~.~ ~aper ....... ?r..~f:'!.~ ...... :f. ....... /..1~&.~ ......................... No ............ ~ ... Zl. .... Z .......... ~.b be recorded
in the Recordfl.s Office of Washington County, Penna. Parties named below.
OS' Fees ............... $ ... ] ............. . .so
State Tax .......... $ .................. ..
1.00
Certacate and Seal $ ................... .
{::;t;;:;t:j rl -1 ,.J_ , /1~ .................................... 1 ...... 0. .................... ~~ ....... : ............ )
~"£_ 'EQ-
Regis.:ration Fee .... $ ................... .
Satisfaction ........ $ ................... .
JOHN D. WOODWARD
R.ecoder of Deeds
0 -./" Total ............... $ ... o-~..}5 .. .. ----State Realty Tax ... $ ................... .
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(fnt:tmnunttnlil11 of Jruusyluauia.}
llasl1iugtnu t!Inuuty. ss.
KNOW AL::... MEN BY THESE PRESENTS: W·hereas, at Washing;on, in the County aforesaid
Ot! ti:Je 18th d3.y of January A. D. 19 68 , before me,
Rttssell Marino , Register for the Pnobate of Wills and Granting
Lo:tters of Adniin_stration iin and for the County of Washington, in ~he Comrr:onwealth of Pennsylvania,
tl:e lc.st T1Vill and Testame.1t of
Fred A. Beedle
la•e of Borough of Canonsburg in the County. aforesaid; deceased,
(~ tru~:;: copy wh~reof is :o these presents annexed), was duly admitted to pr~bate; and.
Helen L. Beedle
th.-_ E · · rix · ·d \~:::11 d T d h · d b f d k d b ··b d ~ xecut:MJX IL :sa1 ·n an estament name , avmg appeare . e ore rtte an ta en an su sen e
tho: OO'Jth of office ;Jrescribe:l by law;
tJOW, THER.EFORE, I, Russell Marino
grant these LETTERS TESTAMENTARY, unto the said
Helen L. Beedle
Register as aforesaid, do
committing :unto her the administration of all :and singular the goods and
chattells, rights an.:l credits. which were of said deceased, and requiring her
to -exlibi;: a true and periect inventory thereof into· the Register's Offi·ce, at W a!shington, within ninety
:la~s :·rom the da1e hereof and to render a just and true account of s·aid administration at the expiration
:::>f six months fro-n the d ~te hereof, and to regard and comply with the previsions of the laws of . this
::::o:nrr:onwealth re ating to inheritance taxes.
IN' TESTIMONY WHEREOF, I have hereunto set my ha:nd and the seal
of said Office at Washington~ this 18th
day d January in the year of our Lord one thousand
nine iundred and §lxty Eight
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BEEDLE'S ENTERPRISES
10-14 EAST PlltE STREET
CANONSBURG, Pl~NNA.
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63-ct.-133 63-68-133 ;,/.
Affiltau.tt OOf fxrrutnr OOr Abmtntstrutnr
.,t:1t.r nf Jrnnayluania, t .a.a:
Cllnunty nf Baatingtnn \
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Personally before me, the undersigned authority, a ........... l'Io:t.ar..y. .... P.ub.lic. .......................... in and for said
Co· . .mty and State, appeared .................. lmLElii .... L ..... .al:I.ED..u; .................................................................. who, being duly
:svnm according ;o law, deposes and says that she is the executor~ of the estate of
....................... ~ .. -A.~t ..... a$.~.~ .................................................... deceased, that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of.. ........ FRE'D. .... A ... : .. B~LE. ................. ,
decea;;;ed, except r=al estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
<>f re::1 and persmal estate in the foregoing schedules are determined and stated by the undersigned to
. '"'•'be tluAair value of said items as of the date of the decedent's death, based upon a just appraisement of each . <"' -~~~~.m~_de,~! the 3.bove named Executor ~ tiL . ··,· ~ ~-· ·,. ~· ·:-'w. ~~.an. d s;ubscribed before me this ........ 7. ........ :... l / ' j & /1 /J ~: ..... ~ ~ ~ .._ ~ :.MAv-a.a j' . ~ ~ ~-g·da.y ~-~-~~ .. ~ ... ~z::: .. ·-:_9~·-:= .. _ .......................................... E.~~~~1~~-~ .......... .
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. \ --~}.:;; ~~ot~~Publlc, Washington, Washington IM)DITIONAL INSTRUCTIONS .. .,...., -...: ~ '\ . ... ~.-.. l' ... 'an ifl1l·~~imfa:t>i'OO !l:l.~dSMU!n three months after appointment of personal representative. .
4 • ~.2: • ,ft...·supplemen:al inventory must be filed within thirty clays of discovery of additiop.al assets.
3." 1 Original ar:d 2 Copies ancl2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33,
Over $10;00), including Copy of Will; 1 Original and 3 Copies and 2 RCRI-3,3, Over $50,000, in-
cluding Copy of Will and copy of Federal Estate Tax Return. · .. .· •
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2
· ...
.
/. 'llt:Uttttory attb .Apprai.a.rm.rnt of the goods and chattels, .. right~ a.nd credits which
'
wt.:re of ............ .F.REit .. A ...... .BEED.LE ...................................... late of ........ B.Q,r.g_ggb. ... 9..f. .... QJ~P.:9.P.:.~.P.qr.g ................. .
lil?as}!ington Cou2ty, Pa., taken and made in conformity with the above affidavit.
PERSONAL PROPERTY::
196~ No~e~ Chevrolet Automobile
Checking Account Mellon National Bank and Trust
Ccap~7, CanODSburg Office
2737 s,ha.res common Metsch Refractories, Inc.
400 shaPes American Cladmetal Co.
90 shares Keystone· Gas
2:5 shares Independent Theatres, Inc.
14 shares Federated Engineers Development Corporation
REAL ES'::.'A:rE:
1. Par::d.:ng lot· having erected thereon one s·tory tile
P.es·taurant building, First Ward, Borough of Canons-
burg, Washington County, Pennsylvania, fully
4~s~ribed Deed Book 733 at Page 404
2. Lot south·side East Pike Street, having erected
~~ereon theatre building, First Ward, Borough of
Canonsburg, Washington County, Pennsylvania, fully
d·9seri bed Deed Book 773 at page 303
3. Unimproved tP.act 4.69 acres, Second Ward, Borough
of C~ansburg, Washington County, Pennsylvania,
rul1~ described Deed Book 682 at page 529
4. Lot No. 103 ~hornwood Plan, Second Ward, Borough of
eJano:r:sburg, Washmgton County, Pennsylvania, fully
-iesc~:ibed Deed Book 682 at page 526 ·
. ..... .
DOLLARS CENTS
440 00
10210 2.9
95795 00
. 130 00 ..
135 00
No va lue
No va ue
' .
25000 00
2.9500 00
7035 00
3720 00
TOTAL - - - - - --$ 71965 29
TIF
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63-68-133
~399
Inventory and Appraisement
IN THE EST ATE OF
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WM. C. POR.TER, ES:Q."
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2:47. Washington Trust Building ,
Washington, Pannsylyania 15301: .:
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Personally before me, the undersigned authority, a .......... #.Q.~~r.N. .... J.t.Ul>.Jt.'-9. ................... : ... :~.in and for said
. CJunty and State, appeared .................. ~~ .... ~~ ..... ~.~-~ ................................................................. who, being duly
sworn according to law, deposes and says that She is the executor Q'U'~ of the estate of
......... -............ ~ ... ~.! .... ~.~~ .................................................... deceased, that the for.egoing sched~les .constitute a
ccm;lete invento~y and appraisement of the real and personal estate of... ....... ~ ... ~.t .... ~~ ................. ,
dece:ased, except il'eal estate outside the-' Commonw~alth of Pennsylvania; that the figures opposite each item
ot rc.al and perS•Jnal estate in the foregoing schedules are determined and stated by the undersigned to
~ tbe fair value Jf said items as of the dat~QLtbf:...~~~·s death, based upon a just appraisement of each 1t~mmade by theabove named Executor ~~ .
dey Jf. ................ May .......................... 19~.$. ..... · · ... ./J~/. ....... H.~l.~n,~ .. L ...... ~.~~4l.Q .............................. ..
~worn and subscribed .before me this ........ 7. ......... :... l · · .. · . ·
... -. ./.~<::;~~~~ ... ~~~~~~.::;:: ................... : .......... : .. : .. : ... :.~.:. · . . Executor.XX~X,
• N.PlarY. :J.!Olillc, 'Vashington, Washlngtoil Cd.,\DDITIONAL INSTRUCTIONS '
1. :'\.nMJ').~o.m~~eb~uDiill!81.Wttlhin three months after appointment of personal representative.
2 .. :'\.supplemental inventory must be filed within thirty days of discovery ·of ·additiop.al·assets.
3. l Original a:1d 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33,
)ver $10,0(·0, including Copy of Will; 1 Original and 3 Copies. and 2 RCRI~33, Qver $50,000, in-
-:luding Cop·t' of Will and copy of Federal Estate Tax Return. · ' · · ' · · :. .. ·
REFERENCE FOR ADDITIOKAL COPY'
·Act: of ·1947· P.L; 513 Se~. ·5.2,· 72 P. S. 4844.2
. : .. . . . .. ·, .•
. ' . llautntnrg aub ~.p.prais.rm.rut of the g.oods and chattels, rights and credits which w~re of.-.. :;: ..... :.~~ ... A~:.:.~~~.~.:.~ .... : ....... ~ ................. : .. J~i~. ~; ........ ~~-~~~.$.~ ... ~~.:.~.~~~~.~~.~~$. ..... : ............ .
·. l.t'asaington.Cou:;zty, Pa_., ta~en and mad~ in ~qnformity.with the ab~e affid~vit. .
·,
DiSG'NAL .§BOl$~;
~esa· flodel 'Chevrolet Aqtcmob11Q ·
Cb&¢~~1ng .Acccnu~~t Meilon latlortQl 8anJ.t ~d T"'let Ca.pan:r.t canonsburg Offico
2'/:fll re~e~ common Ketech ~etractot-1es.-lne~
~QO sl'.~oo : ~~(!t-1can C1aam&tai Oo~ , 1 ·eo ~E!e · Jtevotone oae · ·
. 2tl eba,.res . Xnd&peniient theat_.oe,, Inc,
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14 Sha~Gs .F'~4orate4 Engineers Dev&lopm~nt Cct'P,o;tat1m
. . .
Fa~ktQg lot bnvlng e~eeted the~eon ~no oto~y tile
"~taarant bll.lld 1ng1 FJ..!fs t ~ax-d. 8o~oup ot Cnnone•
b.U~g, \Vtulhinston QountJ• f0tlftsylv~n11a• tully
·d&sors.bed .DEled Sook 75& e.t hge 404 · ·
. .
~t s.outb. slde East Pike St~oet, hav!ng et;ected
theJPecn theattte btt11dlng, Plrst \Vard~ Bo%'ougb of
Cancmoburg, Wnsh1ngtcn CWntr, Pennsglvan1n1 fullJ
4e!or1bcd ·De94 Book· ?"'a et. page 305: .·
s,. UrdJDp7ovo4 tl"Qct 4t 69 acren, .. ·Second· \'lt\rd, Borough
afi' Carton$btWg, Wa.sblngton Countr. Pennsylv~ie,
·, ftl"l.lS' 4oscJ'!bod D&e4 Book 692 at .page 62.9 ,'.
tot Nc. lOS 'lhomwoo4 Pian, See ond Ward, Bottough ot
C.onabnt*S• WaShington CountJ• ienno:vlvaola, tully &lac~1bed Deed Book 682 at page 526
DOLLARS CENTS
'440 00
10210 29
95?95 00
l.SO 00·
155 00
Ito
25000 00
29500 00
'1055 00
5720 .00
'lO~AL • • • • • • -$ ?1966 29
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Inventory and Appraisement
IN THE ESTATE OF
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................... FRED .... A.~ .... BEmniii. .............................. : ..
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Filed ............................................................... : .. , 19 .......... .
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WM. -C. PO'RT~R, ESQ. ~
24'7 Washington T!'ust BuilN.ing f
Washington. Penns:rivan1a 153011 ' "
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STATE OF PENNSYLVANIA,
WASHII'iiGTON COUI'JTY, ~ ss,
-he· wthin named Accountant being duly sworn according to law, deposes and says that the above account
as stcj"ec is true and cc rrect as.. ...... J!.b.e. __________________________ verily believe.
Sworn arnd ;ubsc.ribed before me this .... J .. 9.tb ______ _ ., .
I '• ., ,t Warsh ngtor County, so:
... 0 ....,
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I do certify t'hat I have given leg·al notice 'to all persons
concerned of the filing of he within account in the. manner
prescribed by StatU'te and RlJe of Court, as evidenced by proofs
thereof filed to No.J/1~ __ _/f__~_f_ __________________ ,
Witness my hand and official ·seal this .. ~-----------
day of...~------------~---------------------~------19:~~-
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IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA
IN RE:
ESTATE OF
FRED A. BEEDLE,
DECEASED
)
)
)
) NO .. I 3 3 of 196 r, ~.
)
)
)
FIRST AND FINAL ACCOill~T OF
HELEN L. BEEDLE, EXECUTRIX
CHARGES
Per Inventory and. Appraisement
To gain on sale of American Cladmetal
(inventoried at 130.00, net sale
proceeds 137.59)
1-16-68 Decedent's salary
1-23-68
4-16-68
7-9-68
9-6-68
DATE
1968 1-16.
1-16
1-16
1-16
1-16
Keystone gas dividend
Keystone gas dividend.
Keystone gas dividend
Federal Income tax refund
CREDITS
ITEM
TOTAL CHARGES
West Penn Power Company, bill, decedent's
dwelling house
Borough of Canonsburg, sewer service,
decedent's theatre building
Citizens Water Company, water service,
decedent's theatre building
Bell Telephone Company, telephone service,
decedent's theatre building
Columbia Gas Company, decedent's dwelling
house
171,965.29
7.59
505.20
9.00
9.00
9.00
2,863.28
175,368.36
AMOUNT
12.78
2.66
13.18
.. -..
. '
1968
1-16
1-16
'1-16
1-16
1-16
l-16
l-16
1-16
1-16
1-16
1-16
1-16
1-19
1-23
1-23
1-23
2~1
2-1
2-1
2-1
2-5
2-5
2-5
r, 8 c.-
..
West Penn Power Company, electric service, 108.68
decedent's theatre building
Joseph P. Concannon and Associates, therapy, 150.00
decedent's last illness
Helen M. Santillo, nursing, decedent's 188.00
last illness
l1argaret M. Stiffler, nursing, decedent's 25.00
last illness
Constance Higgins, nursing, decedent's 25.00
last illness
R. A. Douglas, furnace repairs, decedent's 7.75
account
Allegheny General Hospital, TV rental, 35.70
decedent's last illness
Robert L. Patterson, l1.D., services, 35.00
decedent's last illness
Arthur E. Burns, l1.D., services, decedent's 85.00
last illness
Barbara Kasnis, nursing, decedent's last 25.00
illness
Zeman & Zeman, Esqrs., services rendered 100.00
decedent
Betty Jane Schade interest on decedent's 22.50
note
Griffith Funeral Home 1,602.50
Citizens Water Company, final bill, 10.80
decedent 1 s d:welling house
Saks Fifth Avenue, decedent's account 112.80
Kaufmann's, decedent's account 184.19
Godwin & Son, decedent's account 27.30
Guzell's Hardware, decedent's account 3.98
Bell Telephone Company, telephone service, 12.48
decedent 1 s theatre building
Bell Telephone Company, final bill, 22.64
decedent's dwelling house
Drs. Hamilton, Arthur, and Montgomery, 150.00
services, decedent's last illness
Oak Spring Cemetery 125.00
Lawrence E. Garner, Clergyman 50.00
Dr. J. H. Carazola, services, decedent's
last illness
-2-
30.00
1968
2-8
2-10
2-10
2-10
2-22
2-22
3-.5
3-.5
3-8
3-8
3-11
3-12
3-18
3-18
3-18
3-29
4-1
4-2
4-2
4-1.5
4-1.5
Joseph Horne Company, decedent's account 79 • .57
General Woodcrafting Company, decedent's 11.34
account
Borough of Canonsburg, sewer service, 2.66
d.eced.en t 1 s theatre building
Falco DeJohn Garage, decedent's account 27.99
Citizens Water Company, water service, 3 • .56
deced.en t 1 s theatre building
H. B. Paxton Insurance Agency, decedent's 107.00
account
Joseph P. Concannon and. Associates, therapy, 1,5.00
decedent's last illness
Bell Telephone Company, telephone service, 11 • .5.5
decedent's theatre building
Betty Jane Schade, interest on decedent's 45.00
note
Citizens Water Company, water service, 3.24
decedent's theatre building
Borough of Canonsburg, sewer service, 3.20
deced.en t 1 s theatre building
Harold Cooper, roof repairs, theatre 26.50
building
West Penn Power Company, electric service, 55.92
decedent 1 s theatre building
George J. Iviagovern, M. D, services, 35.00
decedent's last illness
Paid. decedent's note to Helen K. Sinclair, 2,2,56.2.5
face $1250.00, interest from
12-28-54
Strabane Electric Sales & Service, de-3.1.5
cedent's account
Joseph P. Concannon and Associates, therapy, 20.00
decedent's last illness
Katz Brothers, maintenance, theatre building 21.38
Bell Telephone Company, telephone service, 11.5.5
decedent's theatre building
Bailey and. McNary Agency, insurance on 301~00
decedent's real estate
Borough of Canonsburg, sewer service, 2.66
decedent's theatre building
West Penn Power Company, electric service, 8.87
decedent's theatre building
-3-
. .
1968
4-15
4-15
5-8
5-8
5-8
5-8
5-15
6-5
6-5
6-5
6-5
6-7
7-6
7-8
7-8
7-10
7-10
7-12
7-12
7-12
7-19
8-1
Citizens Water Company, water service,
decedent 1 s theatre building
Betty Jane Schade, interest on decedent's
note
Bell Telephone Company, telephone service,
decedent's theatre building
~vest Penn Power Company, electric service,
decedent's theatre building
Citizens Water Company, water service,
decedent's theatre building
Borough of Canonsburg, sewer service,
decedent's theatre building
Betty Jane Schade, interest on decedent's
note
West Penn Power Company, ~lectric service,
decedent's theatre building
Citizens Water Company, water service,
decedent's theatre building
Borough of Canonsburg, sewer service,
decedent's theatre building
Bell Telephone Company, telephone service,
decedent's theatre building
Oscar L. Smith, maintenance, decedent's
theatre building
Malcolm L. Morgan, County Treasurer, 1968
county taxes on decedent's real estate
F. J. Buckley, Tax Collector, 1968 Borough
taxes on decedent's real estate
Allegheny General Hospital, services,
decedent's last illl}.ess
Tax Commissioner of West Virgilia, decedent's
1967 state income tax
Borough of Canonsburg, decedent's 1967
income tax
Helen K. Sinclair, payment of decedent's
debt
Citizens vlater Company, water service,
decedent's theatre building
Borough of Canonsburg, sewer service,
decedent 1 s theatre building
Betty Jane Schade, interest on deced.ent's
note
BelL~ Telephone Company, telephone service,
decedent's theatre building
-4-
22.50
11.55
12.47
3.24
2.66
22.50
7 •. 80
2.66
11.55
5-30
362.37
554-90
28.30
30.48
185.20
709.86
3-24
2.66
45-00
11.55
1968
8-1
8-1
9-3
9-3
9-3
9-3
9-11
9-11
9-19
9-27
9-27
0-3
10-3
10-3
10-1·~
11-t!-.
11-4-
11-4-
11-4
11-4
11-4
Borough of Canonsburg, sewer service, 2.66
decedent 1-s theatre building ,
Citizens Water Company, water service, 3.24
decedent's theatre building
Bell Telephone Company, telephone service, 11.55
decedent's theatre building
Citizens Water Company, water service, 3.24
decedent's theatre building
Borough of Canonsburg, sewer service, 2.66
decedent's theatre building
vJest Penn Power Company, electric service, 31.33
decedent's theatre building
Canon-McMillan School District, 1968 school 1,121.43
taxes on d.ecedent' s real estate
Bank charge, printing checks 1.84
Betty Jane Schade, interest on'decedent1 s 45.00
note
Richard Construction Company, decedent's 800.00
account
---Fred A. Beedle· II, payment of decedent 1 s 709.86
debt
Bell Telephone Company, telephone service, 11.55
decedent's theatre building
Citizens Water Company, water service, 3.24
decedent's theatre building
Borough of Canonsburg, sewer service, 2.66
decedent's theatre building
Harold. Cooper, maintenance, decedent's 22.50
theatre building
Katz Brothers, maintenance, decedent's 7/86
theatre building
Oscar L. Smith, maintenance, decedent 1 s 9. 86
theatre building
Bailey and McNary Agency, insurance on 154.00
decedent's theatre building
Citizens Water Company, water service, 3a24
decedent's theatre building
Bell Telephone Company, telephone service, 11.55
decedent's theatre building
Borough of Canonsburg, sewer service, 2.66
decedent's theatre building
-5-
, ..
William c. Porter, reimbursement for
probate and. filing fees, adver-
tising, notary fees, and auto-
mobile transfer fees
William c. Porter, attorney's fee
TOTAL CREDITS
113.40
$ 19,051.94
--------------------------~-----------~------
TOTAL CHARGES
TOTAL CREDITS
. '
BALANCE
$ 175,368.36
19,0$1.94
$ 156,316.42
:..-, ...
• .r
-.
Observer -Reporter
WASHINGTON, PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the Newspaper Ad·vertising Act of 16 May, 1929,
P. L. 1784, 8JS amended.
Commonwealth of Pennsylvania, County of Washington, SS: ............ .
Pers·onally appeared before me, a Notary Public in and for said County ~
and State, ........ Ric.hard, .. S ....... C.o:wan ................. , who being duly sworn -. EXE~UTRIX'S NOTICE .• .. l
· · h Sec' y & Treas ESTATE oF FRED A. ·BEEDLE accordmg to law, deposes and says th!llt he Is t e .................. ~........................... • d 1 t of Borough of Canons·.
of the Obs~rver Publishing Company, a Peni~~&ylvania corporation, and its <::::---~'.gec~a:;:wa;h~gton County, Penn'a,
agent in thi·s behalf; that the said Company i~ the owner and pu•blisher of · ~etters testam~ntarb upon n~~~
the Observer-Reporter, sucC'essor to The Washington Observer, established above estate. h~~m~ll ~~~so~~ a havl
September 18, 1871, and The Washington Reporter, established August 15, 1~!:th~~~~:r~=~inst the estate are\
1808, a daily newSJPapei!" of general drculation, printed and published and requested to make know~ th~~same
having its place of busines•s at Washington, Washington County, Pennsyl-to the undersig!leg b~~h:~ t~e 0J~;~
vania, where it or its predecessors have been established and published ~ndt al;feer;~~~:~ted• to make. pay~
continuous<ly for more than six months prior to the publication of the notice d:~nt ,to ;.:the und~rsigned w1thout
hereto at-tached; th!!Jt the printed notice or advertisement hereto attached . delay. :l.l BEEDLE Executrix
is a ·copy of an official advertisement, of.ficial notice, legal '.notice or legal ' -~2~\~!dla~d Road ' ·
ad:vertisement, exactly as printed or published in the Ob'Sierver-Reporter in canonsburg, Pa. 15317 · Wm C. Porter J •
its regulR!r editions on ·the followilig date or dates; ......................... ~ .............. ".... Attorney
................. ;!.~-~~-~--~-y ____ g~_,___ __ ?..?. ..... ~-~-~----~-~-~-!:-~~-!:.Y._ ___ ! __ L ... !.?..~.?............. I'~ .~; that neither th<e affiant .nor the .observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the allega-
!~~~~!. twa arn•••tt .. _,··~·~~z~··"••.
Sworn to and
W • .2.87S.Iil:
anba~;:~j:?Jt~~
WASHINGTON, WASHINGTON COU;HY
MY C0~1~1SSION EXPIRES MAY 6, 1969
1968 \
Washington County Reports·
~~
W asbingtoo, Pennsylvania
PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In complerce with the Newspaper .\dvertising Act of May 16, 1929, P. L.
178~ Sec. 3, pang;a.;>:~s ( 3) and ( 25).
Cot"NTY <>F W A:.unq::-roN )
STnR Oo? PENNSlrL..-PNtA ( SS.
BersonaFy a;:ofeared before me, a K-otary Public in and for said County and
Ccmmoowealtl; CdARLES C. KELLER, who, being duly sworn, deposes and
sa,s: t:1at he is ~b: Editor of the WASHINGTON COUNTY REPORTS, the
ofiicial "legal p:enooii:al for said Washing'.on County, publis'hed weekly having its
pl:tce d business a. Washington, Washi::~gton County, Pennsylvania, and is act-
ing as. its aFC1t ':n this behalf; tha: the said WASHINGTON COVNTY
REPORTS w;:s e;ublished on March 3:1, 1920, and was designated as the official
legal JiUblicat'c., fer Washington Count;r, Pennsylvania, by order of the several
ccurts of said Cou:ty, dated November 11, 1920; that the printed notice or adver-
t:SCme:Jt atta.Ch.!di 1tereto is a copy of a !l'lOtice or advertisement, exactly as printed
o:r pulolished, wiio:h appeared in the said legal periodical in its regular issues on the
f)lloW:ng dates·
January 18 25, 1968 ·····----·-····----·----------------------'-------------·-----------------------·----·--·
-----------~-~~E~-~E.Y. .... ~-'-----~-?.-~.?. ............................ ..
that the affat cr the corporation in t-ehalf of which he is acting is not interested
in tle subje::t nnter of said notice or advertising and that all of the allegations of <hi• ,n;,,.-,., ~ <h~"""@ ,~
Sw·)rn to ;; n-i st bscri~s--.................................... :1. ...................... ~ ............. dit~~
· . ..
Estate Notices ,
The Register of Wills has granted letters,
testamentary or of administration, in the
following estates. Notice is hereby given
to all persons indebted thereto "to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys .
• • • • • • • • • • • • • • • • •
BEEDLE, FRED A., Dec'd.
Late of Borou·gn of -Canonsburg,
Washington County, Penna. . Executrix: Helen L. Beedle, 422
Woodland Rd., Canonsburg, Pa. 15317 Attorney: William C.· Porter 247 Washington Trust Bldg., Washington, ·Penna.
~-· PETITION SUR AUDIT
/ Testate Formv-/
IN THE. ORPHANS' COURT OF WASHINGTON COUNTY
Estate cf __________ F.B~P..A.• .... !?~~P1~-------------------·-----------·-· No. ____________ g3_':':(?§_':':13.3 ________________________________ _
Fiduciary ..... .H~J-.~D-... :Y.~---~-~~-9J,~-'--------------------------
................................................................ ~ .................................................................................. . --------------------~~-I?.~.:t:l:t~~~----:.:.: .. :~.:.:.: .. :.: .. : ___________ _
Deceased
Date of Date of _ . . . . ..
Decederit's death ....... ~J!.~g-~~"R~;r.--_~_?_! ___ ~_9.?.7.:: ____ : _______ -Grant of: Letters_,_, ____ J~~§,:ry __ J__a.1 ... l.9.9.§ __ :_" _______________ _
This is' the ___ , ______ _.f.;i;r.~_t __ J~._n.Q,_ __ .fj.n~l_· _______________ · _____________ account filed in this estate
. . . . If there have been farner accounts filed in· this estate, list file number or number and term _______________ : ___ _. _______________ _
• ... • • •• • • ' • •• ' j '
Electiion to take
Under or X~ will. kross out one)
• 4; • '
Date Election
Filed
Place of;
----------------------------------Record .----'--.---:--~----------------
Name-of surviving sp~use ___________________ E~l.~m. ___ L:, ___ E.~~-c;U_e.. __________________________ : ________ _' __ _._, _______________________________________________ _
List issue, where material:
Not ~teria;t. ..
Drd d:cede1t marry after execution of will? (indicate) ~--No. Any children born after execution of will? (indicate)
0
~-·. . .. · ~ .t ..J-e. If answer.. yes. ~name. thel"!l:--.----__ ----.--------------------------.--: ___ : __________________________________________________________________________________ .
. ~ . . . . ... .. . ') ---------~·----·----·------------------------------·--·····--------·····--····-··-··········---------------·------···-········--------------------· .. ·-···------··--------------··----····
Legates Relationship Interest Fiduciary, if deceased or not sui juris
Helen L. Beedle widow all
List, if e.xc-=ptions to aJQove: Adeemed: Revoked: Lapsed: Abated: Give Cause:
None
If par:ia intestacy, ~i.,e facts: (.' ·'
None ,
Notic:e ta int~rested pa1ties. Have all parties, having either vested or contingent interests ond all crediors e-ntitled
to noti::e ·(Court ~ule N.). 9 .pa~agraph _C: Section 6: Subdivision c) received written notice of the filing of the account
and of cdfl c·f audit? Yes. :IDtac
If any exce-)tion give cause:--------------------------·--------·------------...
File co::>y ::>f '\lotice . · .. ·
and dote of mailing _______ M~:r..9.h ... a..~ ... J:.9.2.9. ______________________ ,·-:------·------------.--:··-----·----·------·------------------··-·-----·-------------------·
'
Is estate subje~t to the filing of_a Feqeral Estate Tax Return? ............... X~.IL ......... ; ...... :.· .............................. ~---···-·······
1' • ~ •
Actual payment ~ode on Pennsylvania Transfer Inheritance Tax. Amount $ ......... 3.7.9.~_._3.3.. ................................ .
If the Will makes any portion of estate.subject to a life-estate, give name and birth date of life tenant ..................... .
............................ : .... N9.~---~PP.!.t_~·i.~!:~.-~:-:~ ..................................................... · ............................................................ .
Give Names and addresses of all unpaid creditors who are legally· entitled to notice, tog.ether with the amounts
of such claims; state whether they _ore admitted to be. c9.rrect; and whether the claim is denied.
Betty Jane Schade, decedent's note, $4500.00, admitted correct,
not denied.
("o
-..., -------A-~ .. "~ ' j. ~ .• ..
. .. . . . . ~ ,..~
f 0
Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re-
quiring adjudication, and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
, ~ ~ . ~ ~ ,
Balance for distribution per account,
Itemize any additional debits not shown by account:
11~4-68 Keystone Gas. dividend
1-14-69 Keystone Gas dividend
2-7-69 Refund Bell Telephone
Total additional debits (Add)
Itemize any additional credits not shown by account:
':. :\
See sche~,ul:e .A: herewith
Total additional credits (Subtract)
. Balance for distribution
\ 4-50
4-50 11.55
$---··---·---·-·····g_Q_._ c'c' 2..~ .........
$ ....... l3.,853.,.4Z ...... .
$ .. J.5.9.,.JJ9.!.tt.G ......... .
$ .. .:l4Z.,4.~3.!55 ......... .
If balance for distribution is not in cosh, list each item held io kind, giving appraised Value (or distribution Value);
Four parcels real estate as sho'Wll._in inv:entory,
1%1 model Chevrolet automobile
2737 shares comm.on Metsch Refractories, Inc. 90 shares· Keystone .Q-as. · _-· '
25 shares Independent Theatres, Inc .•
14 shares Federated Engineers Development Corporation ..
Due accountant, cash advances
Balance shown above
.,
J ... -
... .-~
·-
65,255.00
440.00
95,795.00 135.00
0.00 o.oo
161,625.00
. 19, 141. !J-5
142,483.55 ... . ~
...... ~-=---;..,;.;;;.....~'-<~~ ~~ """'"~;; ::::.0:-;:;,_,--,~ ,' ....
1968
12-12
12-12
12-12
12-12
12-12
12-12
12-14
12-14
1969 -
1-15
1-15
1-15
1-20
1-20
2-6
2-6
ESTATE OF FRED A. BEEDLE
63-68-133
----------~ ------ ---
SCHEDULE "A" TO
PETITION SUR AUDIT
Additional credits:
Borough of Canonsburg, sewer service,
decedent's theatre building 2. 66
Citizens water Campany, water service,
decedent's theatre building 3.24
Bailey-McNary Agency, premium general
liability insurance on decerlent 1 s
real estate 147.00
West Penn Power Company, electric
service, decedent's theatre building 23.37
Bell Telephone Company, telephone service,
decedent's theatre building 12.48
Betty Jane Schade, interest on decedent's
note 67.50
Russell Marino, Agent, inheritance tax 3,766.33
Internal Revenue Service, Federal Estate
Tax 9,642.47
Borough of Canonsburg, sewer service,
decedent's theatre building 2.93
Citizens Water Company, water service,
decedent's theatre building 3~56
Bell Telephone Company, telephone service
decedent 1 s theatre building 11.55
Bell Telephone Company, disconnect fee 4.47
Internal Revenue Service, additional Federal
Estate Tax (correction of error) 101.00
West Penn Power Company, electric service,
decedent's theatre building 13.96
Borough of Canonsburg, sewer serv~ce,
deceiient's theatre building 2.66
Citizens Water Company, water service,
decedent 1 s theatre building 3. 24
2-13 Betty Jane Schade, interest on decedent's
note 45.00
$ 13,853.42
&¥·· SPEED·· MESSAGE
ii. . . .~
Teo Kiss Betty Jane Schade FROM Wm C. Porter
~~11 Belmont Avenue Attorney for the E$tate of
Canonsburg, Pa., 15317 Fred A. Beedle, Deceased
SUBJECT ESTATE OF FRED A" BEJIDIE
_ DATE March 8 19 69
You ara 3ereby notified that the first and final account of Helen L. Beedle .•
Ex&eut::-ix., has been filed, and that the same will be called for audit on
'fhux-sday :larch 20, 1969, 1ri the Orphans' Court Roo;1, Third Floor, Washington
County: CorJrt House, and that :your claim in the sum of $4,500.00 will be
admitted eororect and. payable.
~ FORM 44·910 U.S.'-.
sa a co 3 ax 10 sus •
If Family Exemption claimed by. Petition, give place of Record: ................................................................................... .
If Fam ly .Ex~mption is claimed Jt audit, give name, relationship and basis for Claim: ..... ;·········································· ·
::Jelen L. Beedle, widow, living with and. supported by decedent at
ti.-:ne of death.
List 01'1)' adv:mcement or distrib.Jtion on account that has been made, and nature and amount of same:
Suggested di::;tribution of balanc; shown, both as to principal and income, attaching signed and itemized elections
to t-:Jke in ki 1d if balance is no1 in cosh: residuary shares being stated in proportions:
~o B9tty Jane Schade, creditor, note
r ~o., H9len ~:· Be,e.dl.e, family exemption
· ~o H9len L. Beed.l.e, per will,
-· f-, ,~ ELECTION :.. ,_, .. ..
4,500.00
1,000.00
Balance
I, Helen L·. Beedle, widow of the above decedent, do hereby
elect to take i:::1 kind. the items listed. above as held. in kind.
t.J
COUN:TY OF WASHINGTON, ~:
COMMONWEALTH OF PENNSYLVANIA.
The above· named Fiduciary or .-epresentative thereof,
being :L.Jiy .... -.. .S.WO.:r.n ............... _.doth depose and soy
that the· fa-:ts set forth in the foregoing petition are true
to the best of ........ he.I" ............... _knowledge and belief .
........... S:Wo.:r.z: ......................... to :md subscribed before
me this ___ /.Z .... day oL ........ .Ma.r.ch ............... l9 ... 6.9.
Signatooe of Jffker __ ~--~~-
MAE HERCEG
Title cl Oflfic;r .... NotaryPtlfltrc:;Wlfslllrntto-n;wasi\Thgtolrl:di············
. , My Commission ExPires June 281 _19(.1 Off1 ce e:xp, res ................................................................ .
,IJL liM
Helen L. Beedle
(SEAL)
And your petitioner will ever pray, etc.
. .................................................................................................... . . .
~.
</
··'
'•
No. . ...... 9J::.f?.f?:::~3J ............................. .
Estate of .......... !'.'~~--~-~---}?.~~P.~~J. ........... .
' .......................................... · .... :. ..................... ----------.---·---.-.-.--.. ---------· · · Deceased
Fiduciary ..... :.~.:~~-N ... ~! ••• J?.:r;EP~E., ..... ~---· ~
E.4.e.c.u.tr.ix. ............... _ .... : ..... . -----------------------------
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL ; :
Counsel of Fiduc-iary will submit herewith"'the. ·.
·following, in conformity with Court R~:~les
adopted effective 'December 3, 1951, being~ ·
. rule No. 9: ·paragraph b-e; anq divi~ions ·
thereof: shown. on pages 23-24.
1. Written pi-gecipes of all Counsel in::the.
case.
2. Copy of order appointing Guardian· ad--;
litem, if pertinent.
3. Copy of Order appointing Trustee ad
litem, if pertinent.
4. Proof of service of above.
5: Lette~s Testamentary or Administration
C. T. A or an attest copy of Will.
6. Copy of inventory and appraisement.
7. Proofof advertisement of grant of letters,
if not filed with account.
8. Certificate of liens in case any of '"'the.
funds f.or .. distribution ore from judicial
sale of real:,estate.
9. Signed and . itemized elections it' any"
distribution in kind . . . ..
1 0. Copy of Fede·ra I Estate Tax return if es-
tate is subject thereto.
WM. C. PORTER
Attorney
~2
. -...."-::~
FJ L·ED
1969 APR. 30 Ali 9 : 1 9
RUSSELL MARINO REGISTER OF WILLS
,_ V;
---
·•. ··,
'--·
.';···
·'
In t~ m::tter of t~e Audit of Account in
Estate 'or ... f.B.~.:?. .... A.~-----;l?.~~P.-~---····························· No .... §.9.:::.§~:::J.9.9 ................................. , 19L ......... ,. A.A.
TO l'HE AUDIT'lNG JUDGE:
E:nte-~ ..... ______ my. ____ ..................... : .......... appearance for ............. ac.c..oun.t.an.t ...................... _ ························································-~--·---
··-·····-········ -···············-·················································································--······················································-.......................... · ............................... ::~ .... .
20 ................ day of March
. . ""'\. N.B.-Counsel shall, by separate paper, present a concise st~tement of
each claim, with supporting ·calculation of any interesL claimed.
Objections to an account as filed, shall be concisely stated in a
separate paper. Counsel suggesting proper distibutioiii shall file
a separate concise statement in that regard.
I.';~-
19 .. ~-~----
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.... 0 ~::irt ~ <U .... fll
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1-:::+. • r·• I { r:,u. ,til i•1 -~ c r:a 0 . ·:P
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t.-\.::, a .. 3 \l·,L:t .i\. ""'' · ~-:·.".: f(J t{i i -i I j, l,i 4,,,j )(h)')
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•""· ·.utt t,·.vJ ~n ... f•··~··'j
.H.J 'L,",~ II· -~ ·• l • ·, ~,, •• 1'· l'"'''' l 1.~ ·' 1 · ..
II,
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s:.t .s s:.t
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~n t4t arnurt nf Qtnmmnn Jltn!i nf llaa4ittgtnn Qtnunty.
Jrnnayluania. ®rp4nna · Qtnurt llittisinn
ESTATE OF N 63-68-133 o. _ _..:::.::__::::..:::...-=..::::.=.. ________ _
Fred A. Beedle,
Deceased.
In the matter of the First and Final
Account of Helen L. Beedle,
Executrix
ADJUDICATION AND DECREE
And now A ril , 19~, this matter came on for hearing,
audit and distribution at this session and testimony to en; and thereupon, upon due consideration th~r~.Qf th.~ bglance for distribution in the hands ~f the Ac.countant. is detern:i~ed to be $1-:I:~,LJ:(~;j •. b and:the account IS accordmgly conf1rmed; and 1t IS ordered,
adj11dged and decreed that the said balance be paid· aut by the Accountant in accordance with the
schedule of distribution hereto attached and made a port hereof, unless exceptions hereto be filed
sec.· reg. or an appeal. be token he ref rom sec. !eg.
!'
,·
' SCHEDULE OF DISTRIBUTION
Balance per account---------...,---------
Additional debit asked at audit •
Adc.itional credit asked at audit
Balance: ____________________ _
Deduct Clerk's Costs & Receip'::i--------------
Atttomey ___ \TV_l_·l_li_a_m_C_.~P_o_r_t_e_r __________ _
Ru~sell Marino, Clerk 0. C., costs in certifying real
estate to Recorder,
J"oh:1 D. Woodward, Recorder, costs recording
cer:ification of real estate,
Wa::hington County, Division of Personal Property Tax,
per praecipe filed, credit to be taken by the accountant
for funds advanced prior to distribution by the Court,
Helen. L. Beedle, Widow, Family Exemption as requeste
at a...1dit,
Rus3ell Marino, Agent, transfer inheritance tax, $210.1
Inte:-est frorr_ 3-27-69 to 5-9-69, 1. 4
~
3853.42
1247.60
1000.00
$156.316.42
$156,336.97
$142,483.55
$142,383,05 ~ frt~ /-6-.f': .n· tiJ M-//: <# r
ra~~~u~
$142,378.05 ~ff'~
~tJ.. ~ !'"! ft
jP· ;:~1 .. vt
$142,369. 5CJ
$141,121.90
$140,121.90
Betty Jane Schade, claimant,
I $139,910.30
4500.00
Coni:ribution to maintain assets of estate in kind, 26214.70
HelEn L. Beedle, widow, residue, including real estate
as l:Breinbelow described; 1963 model Chevrolet auto
valu~d at $440. 00; 2737 shares common stock of Metsch
Refractories, Inc., valued at $95,795.00; 90 shares
Keystor:e Gas at $135. 00; 25 shares Independent Theatr s,
Inc., at no vc..lue; 14 shares Federated Engineers
!Development Corp. at no value; all held in kind and
:iistributed as such at the values as shown (appraised
v-alu8), 161625.0
$135,410.30
$161,625.00
No balance
,,• I I, 'o
v.
~' \
;,; L,,.
\
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v·~ ( ~..-.... •
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J
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REAL ~STATE TO BE CERTIFIED TO THKRECORDER 0 WASHil\f TON
COUNTY BY THE CLERK OF THE ORPHANS' OURT. ·
Fred A. Eeedle, devisor, to Helen L. Beedle, devisee, all he right, title and
intereSt of the devisor in and to parcels of real estate descr bed as fo lows:
1. Parking lot having erected thereon o e story ti e
restaur:ant builciing, First Ward, Borough of Canonsburg, ashington County,
• ' I :
p'e:1iJ.syivaJ.ia, 'fu~ly described Deed Book 733, at Page 404.
" I
I. 2. Lot south side East Pike Street, havi
thsatre bu~lding, First Ward, Borough of Canonsburg, Was
Pel.nsylvania, fully described Deed Book773, at Page 303.
thereon
Ca-lOnS-)ur:;r, Washington County, Pennsylvania, fully descri ed Deed ook 682,
at page 529.
4. Lot No. 103 Thornwood Plan,. Second Ward, B rough of
Canonsbur;r, Washington County, Pennsylvania, fully descri ed Deed ook 682,
at page 526.
CERTIFIED TO REC<R DER: 1, 196 •
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In the matter of the
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Form. f~CQ-33 COMMONWEALTH OF PENNSVL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
REEIDENT DECEDEN'I COUNTY OF ... WASH.ING.T.ON .................................. : ........... .
I~Tt~T: This ~eturn must be completed in detail and filed in duplicate, ·with will attached, with the
·Regis~er of Wills of the County where ·decedent :resided; Return is due withi one year after
date )f death, unless an extension is granted by the Secretary of e; (Section 703 of
____ th~ __ Ial).erit!'lnce .. ~n!i :E.~t!ite X.a!C A,c1; of 1~§1.)
.......... _ .......... -... ~.~~~~:.~;;~;.:.::.~.~~~ .. ·.~.~ ................... : ............. }:::u:v~: OF
(Sta<:e full name of decedent)
Late: oJ .... -........... .W.~ .. sh~ngton .................................................................. County
Sta~ of .............. _P.enn a..y:l.v:an.i.a .................................... :.} ss:
Couaty of .. !Washington .............................................. .
........... ...................................... HE.LEN ....... L ......... BEED.LE.............................. ..... ............................................................. ..................................................................... ................ Eucutor
of the estate of the above-named decedent being duly sworn, deposeS and sayS
Decedent.ded ........................... _ .... D.e.(~~~~.er .................... ~~-( .......... , .19.~~~j ..... {~aving a last will, copy of which is hereto attached. }
othe:~amu~:~i::::::.:f.;.\t::~:: ::} ... WM .•. C •.. P.ORTER, .... ESQ. . ...................................................................................................... .
whom .u co~. es~ ondence should be. . .. 2.47 .. Washing.ton .Trust. Build.ing., ..... Washingt.on, ..... P.enns.y..l.:v.ani 8:'-"~JI
msile~ . 15301
Tmt as ::uch ..... -... Ex~~.ut.r.i.x ........ deponent is familiar with the affairs of said estate and the property con-
<Ext!r.utor·A<Iministrator) ·
stitutin,g r:he assets thereof and their fair market value.
Thiat at tke time of death there was no safe deposit box registered in decedent's individual name, or jointly
with:. 0:r as aS!!ent or deputy of another, or in decedent's individual name, with right of access by another as agent
or dt:!puty, with the Exception of the following:-·
NMME ANI ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSiT BOX RENTED RELATIONSHIP OF JOINT
1:11 WHIG! DE::EDENT EENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
·w o iT E ·
•'
Th~t the contents of said safe deposit box or boxes are itemized under Schedules ______ of this
:retcrn. w:1 th the en:eption of the following, for the reasons hereinafter set forth: ·-
Th.tt Sc.hrlule A attached l:!ereto and made part hereof sets forth full v and in'·detail all the
real p~opert~ in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It
alsc sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving
the amount sj;ill du:! at death, name of mortgagee, date, rate of interest, and book and page of record
ther~of. It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels, ;he estimatad market value thereof as of date of death of decedent.
"-. That Sched;,;le B attached hereto and made part hereof sets forth fully and in detail ail personal
prop3rtly 'o':heresover 3ituated owned by the decedent at the time of death; all moneys left by the decedent
at ~1e tine of deat~ whether in decedent's immediate po~session, standing to decedent's credit in.banks
of depcsi·G, savings banks, trust companies, or other institutions, whether individually, or in trust for
any other per~on or 7ersons giving also separately ~~e accrued interest thereon, if any, down to the last .t . ~ t . ' inte:;oest day prior t·) decedent's death in the case' of savings banks, and to the date of decedent's death
in all ~ther cases; Rll bonds, postal savings, treasury certificates or notes and other evidence of in-
debtednes:.; of' tne u;d, ted: ;States to hhe de~edent; all obligations, whether by statute or agreement they
are o!l.esignated as tax free, of. the United States, or any state, or political subdivision thereof, or of
·,·': · ~ny : ... or3i·~ COuntry, Y{hi.cht are owne·d· at the time of death; all wearing app .. arel, jewelry, silverware, piC-
tures, boc.ks, works ·of art, household furniture, horses, carriages, automobiles, 'boat;;, and any and all
o theJ· personal chattels of whatsoever kind or nature, left by decedent, together wi.th the fair! y estimated
market ·;a]ue ":;hereof; all bonds and mortgages held by decedent and of all claims due and owing decedent,
at tr.e tirr-e of death, and all promissory notes or other instruments in writing for the payment ~f money
of wbic"l cecedent di:!d possessed, of whatsoever nature, with interest thereon, if any, giving the face
value and oestjmated :~air market value thereof, and if such estimated fair market value be less than the
face ·va~u~ it sets :~orth briefly the reasons for such depreciation ·as \;o each item; all moneys payable
to tt~ estate from l:.fe insurance policles carried by decedent; all annuity and endowment contracts tl_le
proceed:;; or whdch were payabl~ upon the death of the"decedent; and all the corporate stocks and dividends'
due tihere<Yl .and unpai.d as of the date of death, bonds and a·ccrued interest thereon to the date of dece-
dent's ceath and other investment securities owned by the decedent at the time of death, with the market
value U.er~of !it such time.
In the case of securities of close or f&iiily corporations, the values reported are as far as
possible ,substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the· date of death. The schedule also sets forth 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, financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agr.eement)'
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the pusiness as may be pertinent to a fair and just appraisal of the decedent's interest
-therein must be submi~ted. · It should also set forth in itemized form, toget~er with the fa_it: market value
thereof, any· other proper.ty o~.ned or bequeathed by the decedent at the time of' deat'h.-· ·• ~
' '-..... .
The Sch,edule C attached hereto and made part hereof sets forth a tr"i.te answer "to each inquiry
contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in''posses'stoh i~--enjoyment at or
after •&'ea<th,~said sched~le sets forth the nature and value of such property, to wh{ni, t_ransferred, the
relationship of the trans f~rees to the decedent, thr proportionate share recei.~ed by: "eac"ti. "tran1i'te~ee and
all other facts of a pertinent nature1 regarding said ·transfer~. In the case of transfers intended to
take effect in possession or enjoyment at or after r:ath, there is also attached to the sched~le, ~ co~y
of the deed, trust agreement or other instrument '·creating the trust. Ther•~ is also set forth in said
schedule a list of all property, real and.personal, 'with its v'-~lue, which•pa£ses ·at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appo~nt
ment vested in decedent, either individually or. jointlr, byth~ wi~l, d.eed, or other instrument of anot~er,
. ,, with a copy of t~e .irstr.'IJ!'lent creating .s~ch po~~.r _ attac~!'ld t9 the schedule •
. '. "' l. . I. .; t:_ 4 ~ > • \ • • • ~~ ':, '-..I' . f J I ..1 • "f' ; J t • l •
That Sch~dule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent'.s'~deatb;~·_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 beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries 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 a~o:he;_or others, lf!cludir~_g intang!~?].~,.~.ta!l~ing __ in tl:t~~!lame
of the decedent and others, plus the date and plaC'e· of r._ecord of instruments effecting the vesti ture of
real estate and the date of acquisition of personalty, plus the name, address and relationsJ;ip, if any,
of co-owners to the decedent.
That Sc~edule F attached hereto and made a part hereof set~ forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and.fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing anrl unpaid at time of '\ .. death; taxes accrued charge.able for period prior to decedent's rleath. (except_ those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It is agreed that the fiduciary will present _proof of said c!'aimed obligations upon re-
quest, that if the amount actually paid in settlement of any fee, 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", "C", "E", and "F" as directed therein,.
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this '1,·. ' . -·································
................ : ........................................... day of ......................... M$.y. ..................... 19 ... 6..8 ...
······~~~····················································
JiotarY.·I!IJtiiiCi Washington, Washhfgtlfli CO •.
MY. Commission Expires June 28, 1971
.......... 42.2 .... W.o.o.dl.and .... Road .................................................... .
(Street ·Number)
. ........ C.~.Qn..~.:b..u.:r.g,. ..... ;w..e.nnsy .. lv.ania ..... l.5.3.1 7
(City M Town and State)
NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled 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 requirerl 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.
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COMMONYIEAL TH OF PENNSYLVANIA
DEPARTt.-ENT C•F R :VENUE
BUREAU OF ~OJNTY COLLECTIONS
TRANSFER INHERIH.NCE TAX
RESIDENT DECEDENT.
SCHEDULE "A"
-iEAL PROPERTY
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•.
Real pro:-;ert~ in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dert. Where property heid as joint tenarit or tenancy by entireties, report on Schedule "E"_. Property hf.'ld by
the .d.ecedent as tenant in common with another or others, should .be identified as to quantum of interest and
the estimated value should be that of the. decedent's interest only.
T,he real propert)' lace-ted In the Com_!TI~!'Iwealth of Pennsylvania should be
described by lot Jnd block number, street and street number, together with
a general <lescriJ:ilon :~f the property, with a reference to the record of the
conveyanca by w>.ich the decedent took title; If a farm· state number of a-
cres; also statement cf mortgage encum~rances upon each parcel at death
of decedert. Ta:es, •ssessments; accr.ued interest on mortgages, etc.,are
to be listed on St:hed~<le "F" and must not be deducted. from this schedule.
1.
a:.
4.
Parking 1l.ot having erected thereon one
story tile restaur~t building, First
Ward, Bol'ough of Canonsburg, Washington
Cc-unty, .Pennsylvania, fully def;l-bed~~ Deed Book 733 at page 404 tf;!'t J"IJ,'-~ _p-..a-.,e.N .....
Lot South side East Pike Street, having
erect&d ~hereon theatre building; First
Ward, Bo~ou~ of Canonsburg, Wash~ngton
County, ?ennsylvania, fully described
Deed Book 733 at page 303 01 _ ~ sr;, J!"r;.QL. ~~E),
Unlmproved tract 4. 6.9 acres;. sl/cond
Wa~rd, Borough of Canonsburg, Wa.shington
County, Pennsylvani~, fully described
Deed E:oo1t 682 at page 529. G~erp1
Lot Nc. ~03'. Thornwood Plan,-Second Ward,
Bot'ough of Canonsburg, washington County
Pe:::1nsy11vs.nia, fully described Deed Book
68Z at ps.ge 526 lf,o1
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
8850.00
5630.00 •. r-
Insert this totd OJ:posite 11real property", Schedule "A" in the ·X X X X X
"As RepJrted.., column on the last page of this return.
(2)
ESTIMATED
MARKET VALUE .
~aQO.Ge-~~~o~; ,$.;)
. c;
~5;9 ss:-oe-
/!t/ fr,(,.60
. . (3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
I
' . . RC~-3S
COMMONY,EALrH OF PENNSYLVANIA.
TRaNSFER I 1\fHERITANCE TAX
RESIDENT D~CEDENT
,·,
SCHEDULE "B"
PERSONAL PROPERTY
INETRUCTION~·: This Schedule must disclose all tangible and intangible personal property owned individually
by the dececent, at the time of his death. Property owned by the decedent jointly with another or others
mut:t be listed under Schedule "E". Inta;gible personal property, titled in the name of the decedent, but
pa)iable at C.eath tc another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta-
the trust accounts_, must· be listed, despite the f.act that they are ·not o:f the administered estate.
Te.ngible personal property should be listed first (e. g. j ewe] ry, wearing apparel, househol-d
go~js, a3d ~Jrnishi~gs, books, paintings, automobiles, boats, etc.)
!~tangible personal property, such as bonds, treasury certificates, cash on hand and in bank, . . stocks, ·:nortgages, notes, together with accrued interest or rlividends, se.laries or wages, insurance pay-
able ~o the estate or firluciary in·sairl capacity, partnership interest~, interest in anyundistributed
estate or or income from any property held in trust under the will or a~eement of another, even though
located Jutside of the State, at the time of death, should be listed in this schedule.
Item
NO•
ITEM
~ist and describe fully
19€-3 Model Chevrolet Automobile
Checklng ~count Mellon National Bank
an:i Trust Comp~~~ Canonsburg,Office
· . -:p:-1 ,,z-~r~r
27_~1!;:ahare3 common Metsch Refractories,
, ·-"Inc. '
400 s~res ·American Cladmetal Co.
90 share s Keys tone Gas
UNIT
VALUE
ESTIMATED
MARKEr VALUE
440.00
10,210.29
'9-
95,795.00
t;:. I ·)_'..
130.00
.·~ 135.00.
25 shares irndep_endent· Theatres, Inc. No value "
14 shal'es ·Federated Engineers Dev;elop
ment Col'poration No value ..
Inser~ this tot~l oppo;ite "Personal Property", Schedule "B" in
the "A.3 Repc.rteJ." colu:nn on the last page of this return.
DEPARTMENT VALUATION
(Do not write in
this space)
COM~IC l\''11'::\LTH OF PENN SYLVAN I A
Tll"J'~~FER INHEIUTANCE TAX SCHEDULE "C"
Til<\.NSFEilS
(1) D:d iecedent, within two years of death, make any transfer of any mate~ial part of his estate, without
rEceiving a vaL.1able and adequate consideration therefor? (Answer ye:; or no) No
(2) D::..d decedent, '<ithin two years of death, transfer property from hinself to himself and another or
othe~s (including a spouse)' in joint ownership? (Answer yes or no) No
(3) If" t1e answer t.::> (1), or (2) above is in the affirmative state: ,.
(a) Age· )f decedent at time of transfer ------
(b) Stat.:! of decedent's health at time of making the transfer. (Note 1),
(c) Caus.:! of decedent's death. (Note 1)·.
(4) D1d .:tecedent, in his lifetime, make any transfer of property without ··eceiving a valuable or adequate
ccns~deration tnerefor which was to take effect in possession or enjo7rnent at or after his death?
(_~ns·11er yes or 10). No
(a) Was there any possibility that the property transferred rright return to transferer or,his
estlrte or be subject to his power of disposition? (Answer yes or no) No
(b) What was the transferee's age at time of decedent's death?-----
(5) Did, decedent. in his lifetime make any transfer without receiving a va!uable and adequate consideration
therefor under ~hich transferor expressly or impliedly reserves for h::..s life or any period which does
not ::..n fact end before his death:
(a) The ?ossession or enjoyment of or the right to income from the proper.ty transferred?
(Ans·11er yes ~r no) __.N.....,o'------
(b) The ~ight to designate the persons who shall possess or e~oy the property transferred or
incone therefrom? (Answer yes or no)_~N~oL_ __
(6) If t•e answer tc (5) (b) above _is in the affirmative, state whether the right was. reserved· in decedent
alone or others ______________________________________________________________________ '----------------
(7) Did decedent in his lifetime make a transfer, the consideration for wtich was transferee's promise to
poy ::.nco me to o ~ for the benefit of care of transferor? (Answer yes cr no) Nn
(8) .Did decedent, a~ any time, transfer property, the beneficial enjoyment of which was sub,ject to change,
because of a re ;erved power to alter; amend, or revoke, or which conlc revert to decedent under terms
of transfer or ·)y operation of law? (Answer yes or no) No ·
(9) If t•e answer t·) (8) above is in the affirmative, was the power to al ~er, amend, or revoke the ii1ter-
est c·f the bene :'iciary reserved in the decedent alone or the decedent and others?
(Ans~·er yes or C~o) __ _.N~o'-----
NO.~ 1: The answers to these questions should be supporterl. by affidavit. by _the attending physician as
well as a: copy of t:1e death cer-tificate.
NON :=: If answer to any of the above questions is yes, set forth belo~· a description of the property
tra::~s~er~ed, it's fair market value at date of death, dates of transfer~ and to whom transferred, with
rel~tion~hip of tra1sferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fer5 are claimed to be non-taxable, also submit detailed statement of factis on which said_claim is based.
NOT3 ~ List appli~able property below in manner in which provided in Sctedules A, -B, or E.
ITE,I DESCRIPTION
:o shares·Metsch Refractories,,Inc.
transferred 5•29•67 to Fred A.
Beedle, II, decedent's son
Insert this total opo;JOsite "Transfers", Schedul·e "C" in the
"As Rerorted" colUJTDl. on the last page of this return.
MARKEr VALUE
(Es tlma ted)
300.00
350.00
DEPT. VALUATION
(Dept. ·Only)
.;JSa.··oo
.... ' ..
flCC-38
CC\MMtJN WFt\l.TH OF PENN SYLVAN I A
·r\\AN~;F1~H JNH:miTANCE TAX
ltF~HtENT DEC::!:DENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
DiSTFl'CTIO.SS: This scherlule must disclose all· property, real and personal, owned by the rlecedent jointly
with ttnotrer ·Jr othetrs, including intangibles, standing in the name of the decedent and others. List
real estat~ first, as entireties, or joint tenants, giving brief description, as indicated tmrler Schedule
"A", vlus the date ar.d place of record of instrument effecting vestiture, but do not include entireties
or o~::t of stat'e real. estate value in estate valuation column. Personal property should be listed as in
Sche6ule "B", 11lus dc.te of acquisition, and the name,' address and rel11;tionship (if any) of co-o-wners to
the dlecede-:Jt,
Descriptio:t of Property, Date of Acquisition, Name I Unit
·Address a.n..i Relationsllip of Co-Owners, and Place 1 Value
of Record o:f Instn.unent, where Real Estate. !
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
...
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II' ONE
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Insen t tlais tot;Ll opposite "Jointly Owned Property", Schedule ·"E"
in tLe "us Repo~ted" column on the last page of this return.
I
I I I
Value of
Entire
Property
.
I J I J I i I I I
I .. I
I
I
I I
I I i
I
Value of
Decedent's
Interest
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RCC-37 (12'-63l
COl\1!\ION\\'EAL~II CF f'ENl"'SYYL\NIA
TRANSFE'\ 1::--JIEHITANCE TAX
RESIDEN1 DECEDENT
.. :
BE!\'E?ICIAIJES AND ADDRESSES' <
State ful1 name:; anJ addre:;ses of all who
ave an inte,rest, ves~ed, con;ingent or 'other-
w .se, in. esta·:e)
He1en L. Bee.=ne
422 Woodland Roai -~ · · . t '· .
Canonsbu:r~. Penn3vlvan1a
16317
'
.
' ..
.
,
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-
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP
(If step-children or SURVIVED DA'.::'E INTEREST OF
illegitimate children DECEDENT OJ' BENEFICIARY
are involved, set STATE YES IN ESTATE
forth this fact.) OR NO BIFITH
W1d.ow VAA All
"
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Deponent further s~s that all the above-named beneficiaries are living at this time except below:
--
N'A.ME DATE OF DEATH RESIDENCE
No excentions'
·.
;
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(____
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(.)
...
Will
Administration t No.
. P.l< THE
Year
~lATTER OF THE APPRAISE:MF;NT
OF THE
ESTATE OF
FRED. A. BEEDIE ,.,.. . .............................. .
Deceased
Late of .... GA:rl.C>J:l.S.l:>~:r;>.g ..
County of · .W.ashingt.o.n
Commom,·ealth of Pennsylvania
REPORT AND APPRAISAL
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Washing ton, Pennsyl ~ nia 15301
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(File in Duplicate)
COMMONWEALTH OF PENNSYLVANIA' . ' ..
DEPARTMENT OF· REVENUE
HARRISBURG
, Director
BureaL of County Collections
Department of Revenue
Finance Building
~arri~burg, Pennsylvania
Dear ~ir:
Re:
IN YOUR REPLY PLEASE
REFER TO
E·s tate of ___ FwRED:......:;.~A..r-. _::B.:;:EE:;:•:::D=t:::::E=-=-=
Date of Death December 27 1967
County of ---~W.~A~S~B~IN.uG~~rT~O¥-Nl!...... __
State File No. _....:6:..::3:...-....:6:..::8:...._...::1:..:3::.:3::...__ __ _
Pursuant to the memorandum of February 25, 1958, concerning valuation
jf closely held business interests, I herewith requ~st your advice concerning
the value of. the following:
A .., t' ' . • ::..,Or?ora 1.:::ms BUREAU USE ON[.Y
TYPE OF NO. OF INVENTORIED VALUE SUGGESTED VALl'E
Silf.RES SHARES UNIT TOTAL UN IT TOTAL NAME. OF CORPORATION
2.
3. I .
iB. =.J'on-Co.rpo :-a:te Interest
TYPE OF BOOK
~A.4E OF ~.U~INESS ORGANIZATION BUS. ORG. VALUE INVENTORIED VALUE SUGGESTED VALUE
1.
2 • BOX: 193, CHESTER-; W. VA. 260
3. ·.
~eoarks: Mr P. J. Wills eailed about this estat.e on July 1. 1968
This is a ,::losely held corporation and not available on the mark~t; only
·held in Vi~ginia.
Enclosed is the available financial data for all requests under "B"•
above and I await your advice before appraising any of the above described
asset~.
Very truly yours,
~~. Inheritance Tax 4Epraiser
County of WASHINGTON
Fo.rm RC·:: -47-:::n
~ .....
/
(
--.. .....: . .,,-..
---4"-
C0MPTROLLER
COM M 0 NWEAL TH 0 F PENN SYLVA:"'I lA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
~rlM!mtri~•~t.ttm:too~X 244 Washington Trust Dldg.
WASHINGTON, PENNSYLVANIA
15301
July 22, 1968
SfATE OF WEST VIRGINIA
CAPITAL STATE BUILDING
CIIARLESTON, WEST VIRGINIA
Re: MITSCH REFRACTORIES, INC.
BOX 193
CHESTER, W. VA. 26034
Dear Sir:
Will you please furnish this office witb tbe value of the abovo
mentioned stock.. Thia. stock belonged to a FRED A. BBBDLE,
late :of WASHINGTON COUNTY, PENNSYLVANIA, who 1died December 27,
1967.
We al"e desirous ()f obtaining this information tor Inheritance Tax
pvpoae.s.
Aa early reply will be greatly appreciated. Thank you.
//led Very truly yours,
'~~~~
WILLIAM R. 'CHANEY, CHIEF PRAISER
WASHINGTON', WASHINGTON OUNTY, PA.
·vAL U AT I 0 N 0 F S T 0 C K
METSCH .REFRACTORIES, INC
Chester, WestVirgini·a
Valu3.tion •)f 2, 737 shares of sto<;k held by the Estate of Fred A. Beedle,
d~ce3.sed, representing 62% of the outstanding common .stock of the company.
Fair Market Value: $30. 75 per share Total: $84, 162. 75
HISTORY: Company formed October 1, 1952 by Mr. ?red A. Beedle to
pnrc-:1ase the assets of the Metsch Refractories Company, the predecessor
company.
BUSINESS: Company manufactures and sells refractory and ceramic pro-
ducts. Manufacturing is by the dry process method and includes such items
a~: terminal blocks for electric switches, ceramic el~m=nts for hot plates,
ce,ramic cc.ils for space heaters, por,celain bushings for the electrical indus-
try a:1d po:tcelain parts which are used in rheostats. The Company occupies
approximately 35% of the market in which it directly competes. Sales are
ID3.in._y to l:tilities, industrial and commercial customers.
ECOJ::JOMIC OUTLOOK: The dry process ceramic industry is essentially a
st3.tic, if n:::>t declining, industry. The lack of an expanCing market has re-
st.:lted in decreased prices with a· resulting low profit m2rgin. There have
been three major producers discontinue producing dry process ceramics
wHhi:n the period. of 1957 through 1967. Even while absorbing the sales
volume of these companies, operations have shown only nominal increases
fer· h.e surviving companies .. Therefore, the industry cffers little hope for
growth.
T:-IE DECEDENT: Fred A. Beedle headed the compan! since incorporation
and v-as P:t esident of the company at his death on December 27, 1967. His
pe.rsonality, reputation and affiliations were valuable assets to the firm and
his d~ath is a great loss to management. As President,. he devoted full
time to the opera~ion and management of the business. Sp'ecifically, he was
very active, as }a:>llows:
1. Corporate Matters -He created the cc:::rporate
s;truct~.:re of Metsch Refractories, Inc., and .~=resided as
Presid~nt at all meetings of the board of directors. New
departu.res in corporate matters were either his idea or
'lilere p:ttterned according to his viewpoint when he was not
the aut:lor.
2. Management and Production -He estaclished the
various departments of Metsch, outlining arec.s of re-
sponsibility to the various members of manag~ment's
team, and received production reports 0f progress or lack
C·f it in various pr0ducti0n departments. In areas where
pr0duc-:ion was not profitable he made valid s U:ggestions,
VJhich "-lere used with resulting impr0ved producti0n and
1=r0fit.
3. Sales -He w0rked very closely with the Sales
Manager, suggesting new marketing areas anc. the
f=asibiHty of new products. in an ef£0rt to increase sales.
He kep1 abreast 0f the vari0us sales potentials for the·
c0mpar:y1 s products by closely f0l10wing the various trade
j:>Urnal3 which pertained to the field of endeav:n. In
-2-
cases where he felt the market potential was not
sufficient to warrant the sales effort and expense, he
-would advise the Sales Manager· of his opinions.
4. Government Projects -He kept in clcse touch
with various agencies of government as to hew Metsch
could participate in trade with the governmell.t and in
what areas Metsch could benefit from servic=s the
government offers small businesses.
5. Budgeting, Financial Controls, Capit3.1 Expansion_-
Due to his many years in business, he was v=ry active
-in determining what working capital would be required
for continued operations, what budgetary controls were
necessary for financial stability, and what cc.pital ex-
penditures for purposes of expansion and mo:iernization
were economically feasible. His counsel wa3 greatly
needed, and now greatly missed, as he had been "th:rough
the mill,'.' so to speak,· as regards to busineE s and
financial matters, due to his vast and varied business ex-
perience through his many years of being in ·)usiness for
himself.
PRII-lCIPAL STOCKERS AT DECEMBER 27, 1967:
1. Fred A. Beedle (deceased) 2, 737 shares
2. Helen L. Beedle 125 shares
3. Fred A. Beedle II 686 shares
-4. Helen K. Sin.clair 150 shares
5. Mrs. Patricia B. Hays 50 shares
6. Mrs. Constance B. White 50 shares
7. A. v. and P. B. Hays 295 shares
·8. T. Q.· and C. B. White 255 shares
9. s. H. and K. M. Bennett I 50 shares
·\
"=, 3 9 8 shares . (issued)
' EVALUATION OF COMMON STOCK: The following fac:ors have been con-
s·.dered. in evaluating the common stock of Metsch Refrc.ctories, Inc. held
b·1 tl:e dec~dent:
-3-
1. Marketability -This is not a readily marketable
stock. All outstanding shares are held by management
and their families, and no sales have ever been made in
what amounts to an arm's -length transaction.
2. Earnings -The company's earnings power has
remained about constant at around $22, 000 per year from
operations. There were non-recurring capital gains of
$1, 670 in 1966 and $5, 020 in 1967, which should be ex-
cluded in developing any earnings trend.
3. Dividends -The company's dividend policy has
been necessarily conservative when considered in relation
to earnings. However, the cash requirements of the·
business plus the knowledge that diversification was more
•or· less essential, dictated such a policy to conserve the
funds necessary for such purposes.
4. Book Value -As of September 30, 1967, the book
value of the stock was equal to $52. 02, broken down as
!follows:
Net Quick Asset $ 12.42 per share
[nventories 7. 44 per share
Net Fixed Assets 26. 60 per share
[nvestments 3. 96 per share
Miscellaneous 1. 60 per share
5. Summary -It is apparent that earning power would
::1ot support book value. Even in liquidation it is unlikely
:hat book value could be realized. Over 50% of book value
represents fixed assets. This is mainly machinery of a
:;pecialized riature, which has little or no resale value.
Therefore, book value alone is not a fair representation
)f value of the stock.
T:::> comput~ a value, the three generally accepted factors -earnings,
di;vid~nds c.nd book value -were weighed and averaged in accordance with
e.1: tatlisheC:: procedure. The computations are as follows:
-4-
1. Earnings
Year Ended Net Profit
Sept. 30 After Taxes
1963 $ 20,841.49
1964 20,792.64
1965 24, 199. 83
1966. 26,087.98
1967 24, 942.40
Total $ 116,864 .. 34
.Average $ 23,372.87
Capitalized at 6 times earnings
2. Dividends
:.• 0
Company declared and paid a dividend. of
$.50 per share in 1965. Assuming this
rate to be normal and applying it to aH
five year·s, gives a dividend per year of
$2, 199
Capitalized at 6%
Book Value
Book value as of September 30, 1967
Total of three factors
Average
Fair Market Value Per Share
(4, 398 shares outstanding)
-5-
$ 140,237.22
$ 36,650.00
$ 228,. 796. 82
$ 405, 684. 04
$ 135,228.01
$ 30. 75
.RCC-.81 (2.-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
HELEN 1. BEEDlE
(Executor~)·
IN YOUR REPLY PLEA8E
REFER TO 37-89-7
In Re: Est 3. te of ___ _;FR:..:.::1D='.=---::A~·::........::B::::B.l!i='"""==D=LE=-' --------
_____ ..:.::WA:.::S:.:f:.::IIN=.:.=G.::-T.:::ON:..:__ ____ County -pile No. 63-68-133
Dear Mrs. Beedle:
Ya:u are :"'lereby notified that the origi.n:a.l
cppraisemen~ in th~ estate of Fred A. Beedle
bas been filed in :.he office of the Register of Wills qf Washington
Cormty on November 15 , 19 68. Said appraisement re fleets· the
following valuatio~s:
Rea L Estate ----'------=-11-=-'-4~, ,.,96....,6,.. • ...,o,..,o....--
Pe rs on a 1 Pr ope rt y ____ 1_0_6..:.'.,:7,...,1,.,.0,.... • .,..2,9,..-_ Tra~sfers ______ ~--~~~3~5~0~·~00~--
Total ------~----~--~22~2~,~02~6~.~2~9 __
As to su~h ~ax that is paid within three months-from date of
ceath, a fiv: (5%) percent discount is allowable. As to any ~ax that
remains unpa.id after one year from date of death, interest at the·rate
cf six (6%) percen-:. per annum is charged.
Any part;;v in interest who is aggrieved by an appraisement may
cppeal therefrom as provided by law.
r a t.e __ __;N;.,.:oJ:::._V:....::em=b;...:e:=.r-=1::...5L, --=1=-9:_,;,6:..:8=-----
r:.A T'i£ Of DEA T 3: December 27, 1967
Ncte: This i!. not a ~ill.
l"icc-ao t!l·O~l -· ...
COMMOtiWE AL.'TH OF PEN .. SYL.VANIA
TRANSFER IN-tERITANCE TAX
RESIDE:H OE:EOENT
BEEDLE, FRED A.
FILE # 6.3-68-1.3.3
December 27, 1967
SUMMARY
FILE # 6.3-68-13.3 TtEPOHT OF INHERITANCE TAX 1.\PPRAISER
I~ the unciersigned cluly appointed Inheritance Tax Appraiser in and for the County of
# 5.3 Wc.shington , Pennsylvania, do respectfully report that I have appraised
t~e real ~nd perso~al property as reported in the foregoing return at the values set forth
opposite each item in the last column to the right in Schedules "A", "B", "C" and "E".
Dater_: 11-15-6B
12-27-67
HEPOR.T OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for------------
Co,_mt-y, Pennsylvan:;.a, do resper:tfully report that I have allowed deductions in the amounts
claimEd by deponent: except as to those i terns where a greater o-r lesser amount is set forth
in th2 +ast column to the right in Schedule "F", which greater or lesser amount represents
the SJm a~lowed as a deduction.
Dated:
REGISTfR OF WILLS
INVENTORY VALUE AS REPORTED VALUE AS APPR:-·U SEDV ~ A~L::::.:UE"-"!,~A~S_,_,RE""'• AP~P:..::RA~I~S~E~D
Real ?roperty (SchE:dule A)
Personal Property {Schertule B)
Transfe~s (Schedule C)
$ 65,255.09_ $ 114,966.9Q_ $ _____ _
Join t-Helc', Propert;,-(Schedule E)
TO'L'\L GROSS ASSE'JS
LESS Debts and Deductions
: St::HEDULE F)
CLEAR VALlE OF EST~TE
Valua:imn of life estates or
annuities
ESTATE TA~ ASSESSMENTS
106.710.22_
350.09_
_ _12.2,315 .29_
=====·-
$ ___ _
$ _____ _
106,710.?.2__
350 .• <:&_
222.026..?_2_
======·-======:=
FO.Ft USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on
T?;X Oll
!1:% * _____________________ 101 ~------------
-------~ $ ___ _
$
<t •;.
Tax on !1:
___ 1!'1% $
l~ x:emp t i c._n_s __________ . __ ( :::) ----.-,-----:-Tax on $
To.tal EEt~te __________ __
TOTAL TAX ,': LE-SS rex previo!.lsly paid
BALANCE
Less 5% of tax if paid within
3:mon~hE rufter death
3Al.ANCE OF INHERITA."'/CE TAX DUE
iad irterest at rat3 of B% from
to
$ ____ _
$ =====:=•= $ -----~
$=====:____:._
AMOUN'I OF -~STATE TA:< ASSESSED $ _____ _
Estate tax paid <t> ~, _____ _
3ALANCE DUE
Add ir.teore3t at rat:! of 6% from
(':') As evidenced by Chari-table .. Exemption
Cert~fica~es issued by the Secretary
of RevenuE:.
~-· ---------------
0' ''-----------
$ ______ _
to $ _____________ __
TOTAL TAX BALANCE $ ______________ _
PAID $
FOR Will JF REGISTER ONLY ADJUSTMENTS
NOTE:: W~e~e subse~uent adjustments are made to the above computation of tax by the
flegis ter of Wills, ior _proper reason, same should be ndted b~low, with short
e;cplanation.
1
Will
Administration ~.No .......... .
IN THE
Year .......... ..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.F.'@.P. .. A..! .. I3. .~.D.~ ........................... .
Deceased
Late of ............ CANONSBURG ............................ ················
County of ........... .Wfi.$B.I.:N.G.TON ..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'
f
Fonn'RCC-2
COMMONWEALTH OF PENNSYLVANIA
. '"RESIDENT INHERITANCE TAX
DATE ..................... ~.Q.Y.~~~F ..... ~.?. . .! ....... !..?..§~= ...... .
DEP .lRTMENT OF REVENUE ,
BUREAU OF COUNTY COLJ..ECTIONS
HARRJ.SBUF.G. PENNA. 1712 7
UNTY Washington• co ................................................................................................ .
APPRAISEMENT FILE NO. . .............................. §J. .. :.§?.::.!J.?. ........................... .
Vlhere~s. . ...................... f..r..~4 ... .A..~ ..... ~~.~.9!~ ............................................................................ late of ............................. 9.~?.~~.~~.~ ............................................. .
in the Cour.ty etf ........................... 1.-lashing.ton ......................................................................... Commonwealth of Pennsylvania, having died on
the ................................ ?.7. ... t.b ............................................ day of ............... .P.~.~.~~.!:lt .................................. 19 . ..§.7..., seized and possessed of an estate
subject t.o 1nheritance Tax under the laws of the Commonwealth of Pennsylvania;
'TherefJre, I, .............................. ~~~ .. ~ .. ~ ..... 9.~~~.1. .................................................................. , an appraiser duly appointed according to law,
having bee:t de:signated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value )f all a:::muities and life estates growing out of said estate, hereby file the following appraisement:
I:t the event that anli future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of BKlY estat•· for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritrnce tues et the la'ilful collateral rate on any such future interest.
Appraisement Unit Description of Aaset Values Made for Inheritance Tax Purpoaea
REALTY: $
Parking l<>t First Wa:rd, Borough of Canonsburg, Deed
Book 7'33 at page 404 50,000.00
Lat. South •;fide East Pike St • First Ward. Borough of
\
Caaonsburg, Deed Book 733 at page 303 40,000.00
Tr&ct /.a. 69 acres., Second Ward, Borough of iim:Jtb: x ooi~
Canonsburg, Deedi Book 6S2.at page 529 1S,766.00
Lot No. 103 Thornwood Plan. Second Ward, Borough of
Car.onsburg, Deed Book 6S2 at page 526 61200.00
144,966.00 114,96E 00
PERSONAL':':'Y: ·.
\ ;
1963 Model Chevrolet Automobile 440.00
Checking A:::ct. M3llon National Bank & Tr. Co. '10,210.29
Stock 96 060.00
106.710.29 106. 71C 29'
TRANSFERE:
:to sharAs Metsch Refractories Jnc. transferred
5-~9-67 to Fred A. Beedle II, decedent's son 350.00 350 00
Total 222.92 29
.-I
.WA?.U:I:~G.'f.Q~ ...... , ....... :................. c ou11ty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
......................... f~ .... A..~ .. .J?.~P.~ .................................................... .
Deceased.
Late of.
CANONSBURG
Date of DeathP ..... .P.~.~~mP..~r ..... ~i, ..... l.9~7 ................. .
Appraisemel!t Docket Vol., .............. ?..? ................................ .
Page, ............ $..9~.7 ...................... No ... 63..::-:.6~13.3 ............. .
Filed i1~ Register's Office, N.o.Yemb.~~r .... l5 .. ,J9.6.8 .. .
Anwunt of tax due, $ ............................ .' ..................................... ..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal f1'om Appraisement,
Entered and charged, ....
f\LED
KiCO J.on "':.1Q lw~.W~ 1"\1-f\ _, \.
M~ 9: 19
RUSSt.Ll t·iARINO Rf.G\SIER Of WILLS
' ...... -.. .,.-
Sll!M 30 H31Sl:J3H
. ONIU'VvJ T13SSOU
0 t : 6 wv t AV~·l 6961
]•
G3l \:3
.------:-..,; .._---~~-~
..
f
...
.. ,
•
t
~
lht tbr ®rpqau.a' Qtnurt nf lla.aqiugtnu <nnuuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Es~at~ oL.~e.EHi~e •.. J~'r.~9, .. At ................................. No~3::-:f?.~~-~J.J, ----~~-t-9,~---·-·Term, 19.~~-------, AA
Helen Ia8 Beedle, Exrxe William C~ Porter, Atty. ----------------------------------------------------------------------------------------------------------------------------------------------------------···---------------------
..
· ~~ M 68 Data of death __ :P_eO.e.. .. 27,. ... ~96.7 ..... Date of filing Inventory Appraisement ........ ~:Y ... 9.1. .. J9 ........ , ...... ;-·················
~
TO THE AUDITING JUDGE:
Erter my appearance for Personal Property Tax Due Washington County, viz: . -.
ITEM
1969
<ti 273~· sb Metsch Refractories Inc.,
196E
2737 st l!ietsch R'efractories Inc.
1967
2737 ,sb Netsch R=tfractories Inc.
1966
273 7· sh Jl.i~etsch Refractories Inc.
1965
2737 9h Metsch Refractories Inc.
1964
27'),7 ah M!et3ch RE>f't"acto-r:iA~ Inn
r '
ve·ar lnv;nbry
Agopr.;,isemert
Asse:asment
RetJrned Valuation 12% Assessment
Penalty
19 69 .St::110 None 82110 .
1968 8l:110 No::1e 82110
1967 21370 No:Je 27~70
1966 27370 None 27~70 .. -
1965 ='13';0 None 27370
1964 27370 None 27370
@ '30.00
@ ~o.oo
@ 10.00
@ 10.00
@ 10~00
. (iJ) , ('} ('}('}
Tax at
4 Mills
1Qq .l.t8
109 .!1.8 '
109.48
109.1±_8
-
10% Collection
Penalty
.... -
32.84
10.95
10,..95'
Valuation
82,110.00
82.11:10.00
'?7 .~70~0()
27,370.00
27.~70.00
:>7 ~70.00
6% Interest Total Claim 5% dise.
312.02
11.48 372.76.
_lO_.h2 1'),0 .. 8~
16.qq
JJ.i'3.99
30.13 150.56
Please male cl.ecll: pcyable to Washington County PersQnal Property Dept. TOTAL CLAIM ttll ?J,7 .hO
*5% dl3c~unt if paid bafore August, 1969
· . Tlhe f01·egoing is a statement of all items taxable as they appear in the Inventory Appraisement, Affi-
• davit ::>" Pssessment filed for the purpose of determining the Personal Property Tax on said Estate .
...... 1l::i.b _______ c!oy of ...... Ms.r.clL................ 196.9 ...... . A. V. CAPANO, Solicitor
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I , I N~---~~-':':~-~~~JJ. ... ~~-~--Q.~rm, 19 ...... 6.9., AA ,
In re Audit of Account in Estate of
_______ T:)~~:gg_, __ f.B@ ___ A_. __________________________________ _
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A u·.o IT
TAX
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A. V. CAPANO, .
Solicitor·
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SlliM :!0 ~3!SI03H ONI~\fW 113SSO~
61 : 6 wv OE &JV 6951
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RC C•49 (9-•·41 .!.----:-.....
COMMO~WEAL.TH o= PENNS,l'LVANIA
DE"AnM:NT JF REVE~UE
BUREA:J OF COUN-Y COLLECTIONS
INHERITA .. -ICE TAX DIVI.;ION
PENNSYLVANIA ESTATE TAX
DETERMINATION /J'I
,. Taxabl::! estat·~ perU. S •. Estate Tax Return, Form #706.
2. Tax~bl~ estat::! per fhal change in Federal Return dated ________ _
3. Amo,Jnt of cre·~it for ~-tate death taxes.
As shov.n on return form or final change notice($ 111·87
As ,-erified by computation
4. Penna. ln~eritJnce to< due and/or paid
5. Normcl lnherit·Jnce ta:(es paid to other States
6. Totai ln'he·itarce tax credits ( 4 + 5)
7. Total li.Jbnlity ·for Permo. Estate Tax (3-6)
8. Less-IPreYious paym::!nts on a/c of Penna. Estate Tax
Cote of payment Amount of Tax paid Amount of Interest paicl
$ _____ _ $ ______ _
9. Balance of Pemna. Esklte Tax due (7 -8)
\
11. Bola (
•••••
~ -~ . .. .
$---=-~~1 18~~ ·~31_
$ _________ __
~ .;~ Reviewe~ cred approved b, u":__:____-'-!__-------------------------·----·--
\"") (N ) '~ (T. I ) (D t ) arne \t, rt e a e
-~~~~~
•:\Ac '•.'':·•,
R C C-49 { l-7 I) ., .:' ·~· •
COMMC•NWEAL TH OF,PEI*ISYLVANIA
DEPART,.\EI'..:T OF' RE !ENUE
BUREAU OF·COUNTY CQ_LECTIONS
INHERIT~:NCE TAX DriiSION
HARRISBURG, 171~7
PENNSYLVANIA ESTATE TAX
DETERMINATION ~ ;.id.,.
Date J"Oh ~~-19 12-
Estate of: f-R EO A . B r: f! ~ !. E.
Date of .Deeth IJ. .. 11 · I t:t t 1
B urea Ill F i I e No. _ __,{.;;_3-'·'-'-"""'.J ..... JI_.-----41....,3,_,:..._~ --"-----
/
l. T:~xobl·~ estate pe1 U. S. Estate Tax Return, Form #706
2. T:~xabiP. estate pe• final change in Federal Return doted -
3. A:nount of credit fc>r State 'death taxes. :
As shown on ceturn form or final ch~nge notice($ 0 • .3~4. I !l' ) .
' . '
As veriJied by computation
4.· Penna. [Inheritance Tax due,.'ond/or paid
':1'
5. Nermallnheritonce· toxe's paid to other States
$ 3"lg·s.o3
pJaAJe..
6. Total lrheritance 't)x-~redits (4 + 5)
7. Total licbi.lity for Penna. Estate Tax (3-6)
8. Less: Previous payn,Jents on a/ c of Penna. Estate Tax
Cote of poy111ent Amount of Tax paid Amount of lnter.~st paid
$. _____ _ $ ______________ _
9. Bclonce of Penna. Estate Tax due (7-8)
10. lnlerest due from _____ to _____ @ 6% per annum
11. Bclonce of Penna. Estate Tax and interest due as of ----------
l
Prepared by
\
$ ______ _
$ 8.3. a11.S6
$==='1?~6~h~e..!!:!:o::::::=
Rev.iewed on~ approved by _________ __;_ ________________ ..:....__ ___ _
{NAME) {TITLE! {DATE)
~~ ·'
STATE OF WEST VIRGINIA
OFFICE OF THE SECRETARY OF STATE
CHARLESTON
R03E51T 0. BAILEY
SECRE ~AR'Y 0!= STATE July 24. 1968
•
Mr. Will~am R. Chaney
Chief Appraiser
244· Washington Trust Building
was·r.ington, Pennsylvania 15301.
D.ea::: Mr. · Chaney:
This will acknowledgereceipt of your
l3t-:.er dated July 22, 1968.
Please be advised that I have checked
o·.1r corpcrate files and find that METSCH REFRAC-
TORIES, INC., chartered October 1, 1952, with the
p=incipal office being shown as· Newell, west Vi~
gin~a, has an authorized capital stock of $100,000.00,
par value of $10.00 per share. This corporatio:t ·
comrencedl business with $1,000.00 and is in goo·:!
stalrling according to the .records of this offic·3.
Tlb.e incorporators shown are Ralph L. Miller, Ch3ster
R .. rZ:lbbar:i and Evelyn Crayne, all with addresse.:; of
BGara of rrade Building, Wheeling, West Virginia.
If we may be of further assistance to you,
please do not hesitate to contact us.
RDB/bar
Very truly yours,
t?le,~ ~ ~~\~
ROBERT D. BAILEY ~ ~
SECRETARY OF STAXE
•• I·~, "!..... ~ (File in Duplicate")
COMMONWEALTH OF PENN~YLVANIA,,.
1.
2.
3.
1.
2.
3.
• DEPARTMENT OF REVENUE J-1/· HARRISBURG
, Director
Bureat: of County Collections
De:~;·artment of Re.venue
Fir:.ance Building
Harri ~:burg,· Pennsylvania
, DeEr Sir:
Re:
IN YOUR REPLY PLEASE
REFER TO
Estate of ___ F_REn-=-D=-=-=A~. :-::B~E..,EnD.-L_E......,M"
Date of, Death December 27, 1967
County of ---.;.:W.~A;..::S:.;;H:;::IrN~G~T,.;O~N!--.-_-· __
State File No • __ 6_3_-_6_8_-_1_3:....3:.....__ __ _
····~ PurEUant to the memorandum of February 25, 1958, concerning valuation
of .closely teld business interests, I herewith request your advice concerning
the value of the following:
A. Ceorporatbns
.r··
NAME CoF CORPO~TION·
B. Non-Co~o~ate Interest
NAME OF BUSINESS ORGANIZATION
TYPE OF NO. OF
SH.f.RES SHARES
BUREAU USE ONLY
INVENTORIED VALUE SUGGESTED VALUE
UNIT · TOTAL UNIT TOTAL
TYPE OF . BOOK . I
BUS. ORO. VALUE INVENTORIED VALUE SUGGESTED VALUE
BOX 193; -cHES'fER; ·W. ·vA. 260 4 2737
" Remarks: Mr, P. J. Wills called about this estate on July 1; 1968.
This is a closel~ held corporation and not available on the market, only
held in Virginia.
Enclcsed is the available financial data for all reques~s under "6"•
above :md I await your advice before appraising any of the above described
/ assets.
Fo:nn nee -4'7~FI
Very truly yours,
Inheritance Tax ~ppraiser
County of WASHINGTON
.. r, ,,.
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Form RCC-4-Rl-3-66 ~9
No 97~178
COMMONWEALTH OF PENNSYLVANIA
OFFICIAL RECEIPT
R&SIDENT DECEDENTS
Transfer Inheritance and Estate Tax FileNo 63-68-133
Date December 1?, 68 HI _
Office REGISTER OF WILLS, __ WASHINGTON Pu.
----l!ltil.AASHINGTOH
Appraisements Made and Filed
Real Estate
Date
Personal Property
Date
Vcifuation
$.
$
Total
Valuation
$, _____ _
$. _____ _
Total
Total Gross Assets
$.
$, _____ _
$.
Helen L. Beedle
Computation of Tax
Tax on$ 5% $
Tax on$ 10% $
Tax on$ On Account 2% $ 3,766.33
Tax on$ 15% $
Exemptions * $
Total Estate $
Total Tax $ -----------
Less Tax Previously Paid (if any) $ ===========
Balance $ -----------
Less five per centum of tax if paid
within 3 months after date of death $ =========== Less Debts and Expenses of
Administration
Clear Value of Estate
Valuation of Life Estates or Annuities
$, _____ _
$. JNCQHPL£TB I Amount of Estate Tax Assessed under
the Act of May 7, 1927. $ ----------
Date 19__ $ ______ _
________ 19__ !::$===================
Estate Tax Assessments
Date 19__ $ ______ _
________ 19__ ~$ =================
NOTE: In accepting the transfer inheritance tax on future estates prior to the death of the life tenant or tenant for years, as evidenced by this receipt, it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritance
tax at the death of the life tenant or tenant for years whenever it appears that such additional tax may be legally due and collectible lor any reason whatsoever.
U000[p)[L0@£U[ 37-89-7
NOTE: This Triplicate Receipt to be retained by !be Register of Wills cmd filed in numerical sequence for audit purposes.
Add interest at the rate o 'Yo
hom----------------
to $
$ ==~3f=,=ij=76T,6j;=.=;:3:::;::3=-
Total
* As evidenced by Charitable Exemption Certificates issued by the Secretary of
Revenue under Act of May 2a. 1956, P. L. 1757, effective June 1, 1957, as amended
by Act No. 381, approved July 11, 1957, and Act No. 207, 1961. Section 302.
SE~L l I/~(/ ;: ,e/(,'.(/ ?f/,q<~/l Ctf'
Register of Wills
IIOORE BUSINESS FORIIS, INC., ELIIIRA, H. Y.
FORM RCC-4-RI
1\BANSFER INHERITANCE and/or ESTATE TAJC
RESIDENT DECEDENTS.
RECEIPT
Docket,__;_l_7_· _Page,_8_9---'._......T ine, __ ? __
Estate oLt -~FBIID=· =-A=·:..::.·--=n=mm=. =·=u=---
OFFICE OF REGISTER OF WILLS
Date· December 11 19~
SIGNED AND SEALED AS PROVIDED BY '
SECTION 1201. ACT APRIL 9. 1929, P. L. 343
AS AMENDED BY ACT MAY 15. 1945. P. L. 528
Register· of Wills
1201 (g), Act of April 9. 1929. P. L. 343. as amended. viz:-.. To receive from Registers of Wills all duplicate .re-ceipts for taxes paid to them by executors or adminis-trators and to charge the Registers receiving the money
to with. the amount receipted for. The original of each such re~e1pt shall be signed . and sealed by the Register of Wlils and transmitted to the executor or administrator. whereupon it shall be a proper voucher in the settlement of the estate. In no event shall the executor or adminis-trator be entitled to a credit in his account by the Register unless the receipt is so signed and sealed by the Register of Wills."
Fill in below name a:::~d address of person to whom
'tax receipt is delivered: .
WASHIHGTi>N, Pl\NNStLVANIA 15301
L _j
..
....
·."·
·.· . '
,· .. ,
~ '·
,. ·.,
IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA
IN RE: )
" ·.\.~·-~
•' ~'1 ' .. ,,\•··
' ' ~'
) {
)
ESTATE OF )
) NO. of 196
F'RSD A. BEEDLE, )
)
DECEASED. )
AFFIDAVIT'
OF .
--+--
DEBTS AND DEDUCTIONS
JAT.E · · ITEM
1968
1-16
l-16
=--16
:.-16
:.-16
\-Jest Penn .Power Company, bill, decedent's
dv-1elling house
Borough of Canonsburg, sewer service,
decedent's theatre building
Citizens \vater Compn.:ny, water service,
dec~dent 1 s theatre building
Bell Telephone Company, t:;elephone service,
decedent's theatre building
Columbia Gas Company, dace-pent' s'.dwelling
house ,, \' ~-
I A. A.
i \ '
AMOUNT
12.78
2.66
..... ·
3.24
13.18 ' .
52.96
i I
--j
I
'•
. "
,;·
1968
1-16 West Penn Power Company, electric service, 108.68
decedent's theatre building --. ~ 1-16 __ _..---Joseph P. Concannon and Associates, therapy,
· · · · decedent' s last illness .
150.00
1-16
1-16
1-16
1-16
1-16
1-16
1-16
1-16
He~en M. Santillo, nursing, decedent's
last illness
Margaret H. Stiffler, nursing, decedent' .s
last illness
Constance Higgins, nursing, decedent's
last illness
(
R. A. Douglas, furnace repairs, decedent's
account
Allegheny General Hospital, TV rental,
decedent's last illness
Robert L. Patterson, M.D., services,
decedent's last illness
Arthur E. Burns, M.D., services, decedent's
last illness
Barbara Kasnis, nursing~ decedent's last
illness
188.00
25.00
25.00
7.75
35.10
85.00
25.00
-·--.....::... ·--~-,.:._ ---.. ---... -·· ---... • . . I • ! --1;..;16· -t-:. Zeman·& ·Zeman·, -Esqr·s.~.,-:serv-ices-'~ende,r..ed_ . ~-__ 100.~0_0_
1-16
1-19
1-23
1-23
2-1
2-1
2-5
2-5
2-5
::> 8 ._-
decedent · - -
Betty Jane Schade interest on deced~nt's 22.50
note
Gri!'fith Funeral Home 1,602.50
Cl tizens Water Company, final bill, 16.80
decedent's dwelling house
-·~;J:-~. Saks Fifth Avenue, ~ecedent's account 11:2~80
Kaufmann's, decedent's account ·184.19
Godwin & Son, decedent's account . 27.30
Guzell's. Hardware, decedent's account ).98
Bell Telephone Company, telephone service,. . ~?..• 48
daceden t 1 s theatre building ..
Bell Telephone Company, final 'Qill, 22.64
decedent's dwelling house
Drs.· Hamilton, Arthur, and Uontgam.ery, 150.00
services, decedent 1 a last 1llne ss
Oak Spring Cemetery 125.00
Lawrence E. Garner, Clergyman -50.00
Dr. J. H. Carazola, services, decedent's
last illness
-2-
30.00
,.
'•
. .
,,:;.: ~)
,.
l-
!
.•
.)'
196E
2-8
~ · . . ' ·~ . . .......
.2-10
2-22
2-22
3-5
3-.?
3-8
J-8
J-11
·----.. -~
3-12.
3-12
3:-18
. _3-18
J-18
:;-29
~'
Joseph Horne Company, decedent's account
General Woodorafting Company, decedent's
account
Borough of Canonsburg, sewer service,
decedent's theatre building
Falco DeJohn Garage,· decedent 1 s acc.oun t
Citizens Water Company, water service,
decedent 1 s theatre building
. . H. B. Paxton Insurance Agency, decedent's
aCCO\.int
Joseph P. Concannon and As;sooiates, therapy,
decedent's last i1lness
Bell Telephone Comp~~y, telephone service,
decedent's' thoat~e building
note.
Citi~ens Water Company, water service,
· decedent 1 s theatre; building
Borough .of Canonsburg; sewer service·,
___ decedent's the a tre building
-< ---• --~-"':"_ :;;-. --.,·:;_ ...i---.-----
Harold Cooper, roof.repairs; theatre
buiiding.
West Penn Pqwer Compfu~y, electric service,
decedent's theatre building
George J. Eagovel"n, M.D. serv.ices,
decedent's last illness
Paid decedent's note to Helen K. Sinclair,
face $1250.00, interest from
12-28~54 -
Strabane Electri.c Sales & Service, de-
cedent 1 s account
~
i s-
Joseph P •. Concannon and Associates, therapy,
decedent's last illness
l}d,
~~2
Ke tz B:Pothers, msinten-a.:nce, · thlnrt;r-e-bu~i:-le-i-B-g
~----~B=e~l~ Tel&phone-Bampw1y, telephone servico,
decedent's theatre building
4-2 Bailey and HcNary Agency, insurance on
decedent's real estate
4--15 Borough. of Canonsb'..trg, sewer service, ·
· decedent's thea~re building
4--15 West Penn Power Company, electric service
ea re building
.-3~
79.57
11 • .34
2.66
27.99
3.56
107.00
15.00
11.55
3.24
3.20
26.50
55.92
. 35.00
2,256.25
3.15
20.00
~
11.55
301.00
·-
\
. '
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I
r
£: .. i,
~-,
1968.
~~-l~5~----CCiitti1~zeannas-WW&a~teerr-GCo~mp~an~.~y~,~wwaa.~te~P~&se~PV~i~ee~,----------~Jje.e4-.·
decedent's theatre building
5-8
5-8 ·--
Betty Jane Sehade, intePeet on decedent's
note
22~50
Bell telephone Company, telephone service, 11.55 -.
decedent's theatre building
West
decedent's theatre building
Citizens Water Company, water ser·vic_e__, -----------3~-.-24-
decedent•s theatre building
Borough or Canonsburg, sewer service,
deeedent's theatre building
'1;;;5.-1 5. . Betty .Jane. 8ehade., .interes.t. on. de..c.e.Q.en,.;;t,.~..J-ss----~. 2-2-.-50--
note
6-5
6-5
....
West
Citizens Water Company·, water service,
decedel1~ 1 s theatr.e building
I . o-
3.24
6-5~~--~B:o:r~o~u=ffgh~io~f~Cian~o~nts~b~ur~~~sle~w~efr~·~s~&~r~v~i~c~e~,------------~~2~·~6~6~~
•
ecedent's theatre building . . I
Bell,_ Telephone Oomp.a:ny, telephoiie_se~viee ,.t ~ .. 1 1):_._55 ·~~--~·---
~ decedent's theatre building ·
6-7 Oscar L. Smith, maintenan~e, decedent's
~ theatre building ·
7-6 _!:~::.~-~-~_;~uo.p.ga:rr,-Corm ty Treasurer, 1968 '·---county taxes on decedent 1 s real estate
7-8
·7-8
7-10
7-10.
7-12
7-12 ...
7-12
1968 Borough
estate
Allegheny General Hospital, services,
decedent's last illness
Tax Connnissioner of West Virgilia, decedent'~
1967 state income tax·
Borough of Canonsburg, decedent's 1967
income tax ·
Helen K. Sinclair, payment .of decedent's
debt
Citizens ~kl~ter Company-, -watez•-service-, -
-decedent 1 s theatre building
Borough or Can()~. _ ce
-4-
5.30
554~ 90
30.48
185.20
709.86
I
I 3~2.4 __ ,
2.66
1968
8-1
.S-1 .~ns water Company, water service,
decedent's theatre building
2.66
9-3 _____ ~B~e~l]l~T~e~l~e~p~h~o~n~e~G~o.m~p~w~Iy~,~t~etl~e~p~h~o~n~e~s~e~r~vfiuc~e~,~-----rii17.5555---de·cedent' s theatre building
9-3 water ser:v~ce,
building
9-~----~g~o~r~aauuggbh_Qoff~C~a~n~a~n~suhuuur~g~1~e~e~\~le~r~s~e~I~·v~l~c~e~,------------,2~.~(n}6T-
. decedent's theatre building
'•rest Pann Power Company, electric se!'vice,
decedent's theatre building
,
taxes on deceden~'s real estate
~~--~·~Bank~~~c~h~a~Iw•g-e~,~·np~r~i~ti+t~l~n~gr·~.c~h~e~c~k~s~·--------------------~~~
Betty Jane Sc:hade, interest on decedent's 45.00 note -
Richard Construction-Company, decedent's
account
Fred A. Beedle II, payment of decedent's
debt
Bell Telephone Compeny, telephone service,
. BorG'I:lgh ~of -eanousbul'g,· ·sewer ~er·..rise 1 decedent's theatre building
Boo. oo ,,
709.86 '
J.2
Harold Cooper maintenance decedent 1.s 22. 0 ~~~~~~~e~a~t~r~e~--~b~u~ill~d~.i~n~g~-==~~~~~~~---------=~~---
·4~~~~K~a~t~z~Br~o~t~h~e~r~s6,umiYa~iin~t~~~p~a~n~c~e~1~d~.eHeHe~d~e~xn~t~'~s~----------77~~ -theatre· building
~~~--~O~s~c~a~r~L~.~S~rn~.Litth~,~-~ma~~inir~t~e~ti~Wcri~c~e~,~d1EeRo~e~d~e~n~t~1 ss---~~~~9~.ao-. ·· theatre building
Bailey and McNary Agency, insurance on
decedent's theatre building
154.00
ll~~j:====~c:i~t~i~z~e~n~a~~~~~~~~~~~~~~~.~~,========-==j~~ ill decedent's theatre building
1~-4 Be 11 Tel ephOL)JL-CGmps.ny, utelaphone-eer·.:4ce~,--------~r-r~
-----ae-c-edent' s theatre building
11-4 B_o_ro\lgh-of'--eanon·sburg,-·eewe·r--servi~ce-,
":====-decedent' a theatre building
-5-
. "
t'iilliam C. Porter, reimbursement for
probate and filing fees, adver-
tising, notary fees, and auto-
mobile transfer fees
vlilliam C. Porter, attorney's fee
Note due Betty Jane Schade
TOTAL $
113.40
7,657.81
4,500.00
-~----~---~-----~--------~-------~------~---~
. ::!OJ.Vfr10NNEALTH OF PENNSYLVANIA )
) SS:
:JOUNTY OF vlASHD.{GTON )
I, HELEN L. BEEDLE, hereby certify that to the best of
ny knowledge·and belief the foregoing is a just and true state-
:nent of debts, funeral expenses, and expenses of administration
aubmitted to the Estate of Fred A. Beedle, deceased, as deductia:s
for inheritance tax purposes •
. : ~. '
........... :~··
• r,•