HomeMy WebLinkAboutOC1968-0296 - ESTATE OF VANCE·.PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of JESS.l.E B.•...Y..AN.CE _ _---._.
Deceased
No ?~.~Q~·.~~.~~.,A -:.~.!.
Fiduciary_~Q.~~~.~.:.~.~,..y.~.~~.~~~.~,.
...Kathl~.en...Y.•....ugr.Qn._ .
~~~~~~February 10,1968 February 27,1968Decedent's death ,Grant of Letters .
This is the ~J~~.:t..~~.~~~~.~J..account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
None
Election to take Not applicable
Under or Against will.(cross out one)
Date Election Place of;
Filed _..:Record ..........•....................
N f . .Noneame0survivingspouse _:__ _ _ _ _.._..__._.
List issue,where material:
Not material
Did decedent marry after execution of will?{indicate}1ts.No.Any children born after execution of will?{indicate}
Yes.No.If answer yes,name them _ _.._._._____.
-----_._._----.._.._-------_.._----------_.-------_.._----__--__------___-..-._..-._--._._._-----..----.---_---------___--__---_-__------'.--------_-_.
Legatees Relationship Interest Fiduciary,if deceased or not sui juris
Robert B.Vance Son Individual bequest
1/2 estate sui juris
Kathleen V.Ugron Daughter Individual bequest
1/2 estate sui juris
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:
No
No
Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice {Court Rule No.9 paragraph C:Section 6:Subdivision c}received written notice of the filing of the account
and of call of audit?Yes.~ax:
If any exception give cause:.
File copy of Noti~~OCtober 22,1968anddateofmailing .
Is estate subject to the filing of a Federal Estate Tax Return?~~,.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N.QP.C?.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
None
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted t~be correct;and whether the clai~is.-denied.
North Side Deposit Bank of,I?i:ttsburg.h,.Pennsylvania,.represented by
Bloom,Bloom,Rosenberg &Bloom has presented"a claim against the
Estate of Jessie Vance.in the.amQunt..of.$2700 .00,which claim is not
admitted.The claimant claims to be holder in due course of a check
upon which payment had been stopped by the decedent.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:$~~.!.~.~.?.~.~~.
$2.00
13.00
24~00
1.25
$4.0:25
13
.
.00
53 .25 $~~,4'59,29....__ __ __.
$..""..~=::-.:::-.=.
Balance for distribution
Total additional debits (Add)
Itemize any·additional credits not 'shown by account:
10/21/68 -Russell Marino,Reg.-Balance on letters
10/30/68 ....Columbia Gas ·Co.
11/22/68 -Robert Vance-reimbursement for payment...of fire insurance premiqm
l3./2 /68 -B.Cr'iig -Notar~on Audi tl2wfo?ttfEitadifion~0Jr~cf.¥Si~ufNMh)of a,Inc.-$J.3.00
If balance for distribution is not in cas~each item held in kind,giving appraised Value (or di~.Y.tion Value);
wedding band ring $1.00 ~1 large diamonp ring $300.00
yellow gold opal ring $20.00 1 small diamond ring $50.00~
yellow gold ruby ring $20.00~
gold Masonic ring $5.00 v-
Two story dwelling house and lot of ground situate in the Town of Avella,
Independence Township,Washington County,Pennsylvania.$7,000.00
(See attached description)
Balance -cash
.-
l ~_.._...__~._..-_.__._-~"-
--,.
If Family Exemption claimed by Petition,give place of Record:N.c;m~L .
If Family Exemption is claimed at audit,give name,relationship and basis for C1aim:.__.
List any advancement or distribution.on account that has been made,and nature and amount of same:
None
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
Robert B.Vance -Small diamond ring,ruby ring and masonic ring and
one-half residue,including undivided one-half intere&
in the real estate.
Kathleen V.Ugr.on -Large diamond ring,opal ring,wedding band ring arid
one-half residue,including undivided one-half interest
in the real estate.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~_W9~~_doth depose and say
that the facts set forth in the foregoing petition are true
to the best of _~~~.~?:.._knowledge and belief.
Office
And your petitioner will ever pray,etc.
;.
I-
No....?~.?~.~!.~.~§.,~Af .
Estate of JESSIE...B ,.V.ANCE..
Deceased
Fiduciary.....~~.~~~.~...~.~Vance and.-__.__.
..~~~.~~.~~y.~~~~.?~.
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes 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.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
McCreight,Marriner &McCreight
by._ .
Attorney
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QInutntnttutralt~nf l~rlttmylnattia.}lIn.man~ilt!.lton <.trOUltty.
Kl\"OW ALL ME~BY THESE PRESENTS:Whereas,at Washington,111 the County af(Jrcsaid
·v
on the 27th.day of Februa.ry A.D.19 68 ,bcfure me,
Russell Ma.rino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Jessie·B.Vance
late of Avella.Independence Twp.in the County aforesaid,deceased,
(a true copy wlwreof is to these presents annexed),was duly admitted to probate;and
Robert B.Vance and Kathleon V.Ugron
the Executor S in said Will and Testament named,having appeared before me and taken and sub~cribcd
~.
the oath of ofIice prescribed by law;
::\OW,THEREFORE,I,Russell Marino ,Register as aforesaid,de
grant these LETTERS TESTAMENTARY,unto the said
Robert B.Vance and Ka thleen V.Ugron
committing umo Them t he administration of all and singu'lar the goods and
chattels,rights and credits,which were of said deceased,and requiring Them
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within n1l1ety
days hom the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
I:"J TESTEvIONY WI-r""EREOF,I have hereunto set my hand and the seal
of said Office at Washington,this 27th.
day of February 111 the year of our Lord one thousand
nine hundred and Sixty Eight
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Register
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Ido hereby make,constitute and appoint __R--=:.rdc-v..t'---"'::>.<.J"""·~-,-,8:.L..:../......1.<..J"",,,Q"""-"-k{"".JC=-·...::3--_._
-0-v...:L ka;t;:{LLUA,.111,«L{!~
IN WITNESS WHEREOF i ~.QA.9:"~.-'f\-Jn1A,C.:L-",the
Testat n.c.,/above named,have he:euntb.subscribed my name and affixed my seal,the _
-/1 /d.,_ti...day of ?L4 J6<d-in the year of our Lord one thousand nine hund'red
.4Y;h&--,<i.;J4A ""cl ;'
Signed,sealed,published and declared by the above named
as and for last Will and Testament,in the presence of us,'Who have here
unto subscribed our names at request as witnesses thereto in the presence of
said testat __and of each other.
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant -being duly sworn according to law,depose and say that the above.account
as stated is true and correct as ~~~y .__verily believe.
Sworn and subscribed before me this ?.~~.~_.
.~day Of Q<::t.<>1>,,~~19..?~.
~~._:_-_..
.BARBARA CRAIG.NOTARY·PUBLIC
WASHINGTON.WASHINGTON COUNTY
MY COMMISSION EXPIRES JUNE 25,1970
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Wa'shington County,ss:I do certify that I have given leg'al notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court,as evidenced by proofs
thereof filed to No...!t!.{r:!...j-../f..4cr.._
Witness my hand and official 'seal this~.~_..
day Of._..~~_.._19.tR.i;..
_....__._.~~~Regi~t~~··bf Wills
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THE FIRST AND FINAL ACCOUNT OF ROBERT B.
VANCE AND KATHLEEN V.UGRON,EXECUTORS
OF THE ESTATE OF JESSIE B.VANCE,DECEASED,
LATE OF INDEPENDENCE TOWNSHIP,WASHINGTON
COUNTY,PENNSYLVANIA.
PERSONALY PROPERTY'
As per Inventory and Appraisement
Income from Personalty
REALTY:
As per Inventory and Appraisement
TOTAL REALTY AND PERSONALTY
LOSS FROM CONVERSION OF ASSETS:
Schedule lIB"
DISBURSEMENTS:
51,736.25
1,525.79
53,262.04
7,000.00
60,262.04
-699.59
59,562.45
Costs of Administration
Schedule "C"3,496.68
Funeral Expenses and Preferred Claims
Schedule "D"1,710.00
Other Claims
Schedule "E"843.Z3 -6,049.91
•If
TOTAL FOR DISTRIBUTION -----------------------------$53.512.54
-------------------'-1_-
,
THE FIRST AND FINAL ACCOUNT OF ROBERT B.
VANCE AND KATHLEEN V.UGRON,EXECUTORS
OF THE ESTATE OF JESSIE B.VANCE,DECEASED,
LATE OF INDEPENDENCE TOWNSHIP,WASHINGTON
COUNTY,PENNSYLVANIA.
PERSONALY PROPERTY
As per Inventory and Appraisement
Income from Personalty
REALTY:
As per Inventory and Appraisement
TOTAL REALTY AND PERSONALTY
LOSS FROM CONVERSION OF ASSETS:
Schedule "B"
DISBURSE1iENTS:
51,736.25
1,525.79
53,262.04
7,000.00
60,262.04
-699.59
59,562.45
Costs of Administration
Schedule "C"3,496.68
Funeral Expenses and Preferred Claims
Schedule "D"1,710.00
Other Claims
Schedule "E"843.23 -6,049.91
TOTAL FOR DISTRIBUTION -----------------------------$53.512.54
,.
SCHEDULE "A"
INCOME
3/13/68
4/2/68
4/11/68
8/5 :/68
8/15/68
Lone Star Gas Company
Hudson Pulp &Paper Corp.
American Telephone &Telegraph
u.S.Treasury
u.S.Treasury
Dividend
Dividend
Dividend #314
Interest on bonds
Interest on bonds
12.32
66.47
12.00
148.00
1,287.00
TOTAL INCOME •.•...•••.•••.•.•.....•.••.•.••••..••.•.•••$1,525.79
SCHEDULE "B"
LOSS ON CONVERSIONS OF ASSETS
20 shares American Telephone &Telegraph
Inventory $1,011.25
3/12/68 -981.50
Loss -29.75 29.75
211 shares Hudson Pulp &Paper Corporation
Inventory $5,908.00
3/12/68 -5,415.28
Loss -492.72 492.72
44 shares Lone Star Gas Company
Inventory $1,133.00
3/12/68 -961.99
Loss -171.01 171.01
2 shares West Penn Power Company preferred
Inventory $151.50
3/12/68 -145.39
6.11
TOTAL LOSSES ON CONVERSION OF ASSETS ••••••••••••••••
6.11
$699.59
-----------------------.,.-------....----
SCHEDULE "c"
COSTS OF ADMINISTRATION
Reimbursement for executors
notice in Observer Publishing
Company and Washington
Record Company 25.00
2/27/68
3/4/68
3/4/68
3/4/68
3/13/68
3/27/68
3/27/68
3/29/68
4/8/68
4/24/68
4/24/68
4/30/68
4/30/68
5/29/68
5/29/68
5/29/68
5/29/68
5/31/68
6/5/68
6/6/68
6/5/68
Russell Marino,Register
Columbia Gas Company
Barbara Craig
Russell Marino,negister
Morris Insurance Agency
Avella Water Company
West Penn Power Company
Columbia Gas System
West Penn Power Company
Barbara Craig
Russell Marino,Register
Columbia Gas System,Inc.
Avella Wa ter Co.
Lillian Gabrielli,Collector
Lillian Gabrielli,Collector
Lillian Gabrielli,Collector
Avella Water Company
Columbia Gas System
Malcolm L.Morgan,Treas.
Malcolm L.Morgan,Treas.
John C.Roger;:;,Esquire
Letters testamentary
Gas bill
Notary fees
Four short certificates
Insurance premium
Water bill
Electric bill
to 2/28/68
Gas bill
Electric bill
Notary fee
Short Certificate
Gas bill
Wa ter bill
1968 Road Tax
Light Tax
Hydrant tax
Water bill
Gas bill
1968 County tax
1968 County tax on lot
20.50
24.21
4.00
4.00
18.00
3.74
4.50
22.50
7.53
.75
1.00
10.34
3.74
24.39
9.60
5.42
3.74
7.82
42.03
4.90
6/28/68 Columbia Gas System Gas bill 3.82
7/23/68 Gailey B.Wilson Appraisal of household
furnishings 10.00
7/1-7/68 David H.Williams Cos·ts 'of Sale as follows:
X3~i~~+~B2$~el~~~~o~Ig:~8r123'.0
7/23/68 Avella Water Company Water bill 5.61
8/5/68 Lillian Gabrielli,Collector 1968 School Tax 140.90
8/5/68 Columbia Gas System Gas bill 5.17
9/3/68 West Penn Power Company Electric bill 3.45
•
9/3/68 Columbia Gas of Pa.,Inc.Gas bill 13.00
10/3/68 Columbia Gas of Pa.,Inc.Gas bill 13.00
10/22/68 McCreight,Marriner &
McCreight Attorneys fee 1,450.00
10/22/68 Russell Marino,Register Filing Inventory 6.00
10/..22/68 Russell Marino,Register Filing Account 20.00
10/22/68 Barbara Craig Notary 5.00
10/22/68 John C.Rogers,Esquire Attorneys fee 1,450.00
$3,496.68
SCHEDULE "D"
FUNERAL EXPENSES AND PREFERRED CLAIMS
4/29/68
6/5/68
Thompson Funeral Home
Richard K.Harkcom,M.D.
SCHEDULE "E"
OTHER CLAIMS
Burial Expense
Medical expenses
1,660.00
50.00
$1,71Q.00
6/5/68 Kathleen v.Ugron Reimbursement for
monies advanced
for expenses of
decedent as follows:
Avella Water Co.
Service to 12/31/67 3.74
Avella Water Co.
Service to 1/31/68 3.74
The Washington Hospital
Payment on account of
hospital bill 2/10/68 6.25
Monica E.Ozimek
Nursing 2/6/68-2/9/68 100.00
Monica E.Ozimek
Nursing 1-30-68 to 2/5/68 175.00
Ann Tucker-Nursing
1/31/68 to 2/6/68 175.00
..
SCHEDULE ttE"
OTHER CLA IMS
-continued-
Ann Tucker,R.N.
Nursing 2/7/68 to
2/10/68 100.00
Ada M.Slater,R.N.
Nursing 2/7/68 to
2/10/68 100.00
Ada M.Slater,R.N.
Nurs"ing 1/31/68
to 2/6/68 175.00
Postage 4.50
$843.23
I,I
Washington County ReportS
a::SO'.l::t:'mbMlc}~~
Wasbington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
178-1-Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINCTON t
STATE OF PENNSYLVANIA I SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,publi~hed weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COl'NTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
........r~;:~h.J:4..t ?Jl ?.$..l .J,.9..gJL .
:::::~~~:::::::::::..~.~~.:..:~.
tary Public
KATHE-RINE C.VARD,Uotary bile
Wnshlngtoo,Wasr,ington Co.,Pa•
..:;C.mmission Expires
:.ol;:,,:ber 1,1969
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.
• • •• •• • • • • • • •• • • •
VAt'<CE.JESSIE B..Dec'd..---I
Late of Avella.Washington County IPenna.'
Executors:Kathleen V.Ugron andRobertB.VanceAttorn,eys:McCreight,Marriner &~cCrelght &John C.Rogers,Wash-mgton Trust Bldg..Washington Pa15301' ·
W.267152
Sworn to and
..".Observer -Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of 16 May,1929,
P.L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
PeTsonally appeared before me,a Notary Public in and fOT said County
and State,J4.~.~.~.~~~.!9..Q~.~.~,who being duly s,worn
according to law,deposes and says tha;t he is the S.ec.~.y-.•....&....T.r.e.a.s •
of the Obs'e,rver Publishing Company,a Pennsylvania corporation,and its
agent in this behalf;that the said Company is the owner and publisher of
the Observer-Reporter,sucC'eSSOT to The Washington Observer,established
September 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspaper of general circulation,printed and published and
having its place of bus,ines's at Washington,Washington County,Pennsyl-
vania,where it or its predecessors have been established and published
continuous'ly for more than six months,prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a copy of an official advertisement,official notice,legal notice or legal
advertisement,exactly a,g printed or published in the Obs1erver-Reporter in
its regulll!r editions on the following date or dates;.
........................M.a.r.c.h 7.,1.4 and 2.1.•....1.9.68 .
that neither th'e affiant nOT the Observer Publishing Company is interested
in the subject matter of S'aid notice or advertising and that all of the aUega-
tions'of this affidavit as to the time,pla~e and characteT of publication
are true·C·Lc,j u
.............................I..h j4.~?..{l.:.D:~~.
subscrib~:efore ~e t~y4..c~a.r.ch...l.9.68.//f!Yylf····~··························V········.:,1:,,~,,;·1 •'"lR'r,.:-Y .~~~'i ·'~~k..C
'::~_~,L:~-t,.,!.,I.'~~'l"'~'1"~'1 •<'f
EXECTm<;s'"lOT1CE---
Estate of Jl'~.',If V "'l'(l '~C.<,,,,.
ceased,late \)..W!~.:·.tHr':."rl )11
County.Penna,Letters Te~1,.•fTlf'nt8!"y upon the'
above estate hdVIHR been Rranted to,
I the undersigned.notice is hereby_given to thO:..e lnd:dJt~d thereto toI
~make lmmediatp ~i ;:¥ment,and tOI
,those having clalr:r'"~,demand:'!:to)'rresent them for '0 ..,.
K,·,Ri'~it •~\
foI:AeC\I:'I.,ilr'•.
"~,:cCreight,~larrmer &rMcCreIght and John C.Rogers ),
Attorneys I
Washington Trust Bulldm'!IWashington,Penna.15301
6R57·Thu«3t,
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In the Court of Common Pleas of
Washington County,Pennsylvania
OrphansI Court Division
No.296 of 1968
In Re:
Estate of
JESSIE E.VANCE,
Deceased.
,Jf~/
ADJUDICATION
(Marino,P.J . )
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,ORPHAN'S COURT
WASHINGTON,PA,
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IN THE COURT OF COMMON PLEAS OF WASHThlGTON COUNTY,PENNA.
ORPHANS'COURT DNLSION
In Re:
Estate of
JESSIE B.VANCE,
Deceased.
(
)
(
)
(
)
(
No.296 of 1968
ADJUDICATION
Marino,P.J.November ~~,1969.
Jessie B.Vance,on November 16,1967,drew a check for $2700
on the Pittsburgh National Bank (Washington Office)to the order of one Thoma
Henning;on November 30,1967,Henning endorsed the check and received
from his bank,North Side Deposit Bank (Pittsburgh,Pa.)cash in the amount
of $500 and deposited the remainder,$2200,to his account with the said bank.
On December 1,1967,Henning drew a check for the sum of $2200 upon the
said North Side Deposit Bank and received full payment of $2200.
The North Side Deposit Bank presented the original Vance check to
the Pittsburgh National Bank and said bank refused payment as Jessie B.
Vance,on December 1,1967,had lodged a stop payment order with the bank.
Jessie B.Vance died February 10,1968,and the check has not been paid.
Hence,the question here presented is whether a bank may recover
monies advanced against a check which was deposited with the bank for
co llection,but was later dishonored by a stop payment order lodged by the
drawer.
Undoubtedly,the instrument (check)is a negotiable instrument
meeting the requirements of the Uniform Commercial Code (Act April 6,1953,
P.L.3"as amended 1959,Oct.2,P.L.1023,Sec.3:Title 12A.P.S.3-10 ).
The next,and most serious problem,is whether the North Side Deposit Bank
is a ho lder in due course,as it cannot recover unless it is such.
The Estate contends that the bank is not a ho lder in due course and
advances the fo llowing reasons:
1.The bank has not fo llowed normal and prudent banking procedur
in paying money out on a check deposited with the bank for collection.
2.Henning was not a "well known"or "substantial"customer of
the bank;he had been a customer for a mere eight months.
3.The bank was merely an agent for collection for its depositor
and could not have title to the check as the principal.
As to the first reason,it has long been considered normal banking
practice to advance money to a depositor before his check has cleared.It
was thus under the Negotiable Instruments Act for many years.It would
hinder commercial transactions if depository banks refused to permit
withdrawal prior to clearance of checks.We believe it is clear that the
Uniform Commercial Code was intended to permit the continuation of this
practice and to protect banks who have given credit on deposited items prior
to notice of a stop payment order or other notice of dishonor.See Universal
CIT Credit Corp.v.Guaranty Bank &Trust Co.,161 F.Suppl.790 (1958).
As to the second rea~rm (that Henning was not a ltsubstantiaP'
customer of the bank)it would seem that this consideration would appeal to
the bank in making its decision as to the rendering of credit in the first place,
but once the credit is given it would no longer be a factor in the liability of
the parties.
Thirdly,on the question of the bank being merely an agent for
co llection,it is true that the bank is acting as an agent for the depositor.
But that is not its only function;a bank may at the same time be an agent for
collection and also a holder in due course.And this is true whether or not
-2-
it owns the item:Citizens Bank of Booneville v.Nat'l.Bank of Commerce,
334 F.2d 257 (1964).The bank is the holder of the check notwithstanding that
it may have taken the check solely for collection and with the right to charge
back against the depositor's account in the event the check was later dishonore
Pazol V.'Citizens Nat'l.Bank of Sandy Springs,138 S.E.2d (1964).
The Estate cites as its authority that claimant bank is not a ho lder
,.
in due course,the case of North Side Bank of Tampa v.Investors Acceptance
Corp.,278 F.Suppl.191 (1968).The similarity between the facts of the two
cases is called to our attention.It is conceded that the facts are almost paral el;
but the case simply holds that a holder of a check is entitled to recover on it
unless defendant establishes a defense,and when a defense exists,one claimi
the rights of a holder in due course has the burden of proof in establishing that
right.The court refused a summary judgment requested by the plaintiff for t
reason that such should be entered only in a clear case.Here the defendant
had filed an answer indicating the possibility of a meritorious defense.
In the subject case,the bank in reliance on the deposited check,
permitted credit to be extended the depositor;it was therefore a holder for
value,and not merely a co llection agent for its depositor.It had no knowledg
of any infirmity in the instrument.New Waterford Bank v.Morrison Buick,
Inc.,38 D.&C.2d 371 (1966).
There is no requirement that to be a ho lder in due course a bank
which takes a negotiab le instrument must make inquiry to determine if the
contract giving rise to the obligation was satisfactorily performed.First
Nat'l.Bank of Phila.v.Anderson,7 D.&C.2d 661 (1956).
A holder in due course is a holder who takes the instrument without
notice that it is overdue,or has been dishonored or of any defense against it.
Notice may be given in any reasonable manner;it may be oral or written and
-3-
in any terms which identify the instrument and state that it has been dishonore .
First Penna.Banking &Trust Co.v.DeLise,186 Pa.Superior Ct.398 (1958 .
In the case at bar,no notice of any kind,reached the bank of the
dishonor of this check prior to the extending of credit.We learned at the
hearing (through gratuitous statements of counsel)that Henning was possibly
concerned in a "furnace racket"and that full value had not been received by
the decedent for the check drawn.But there is not a word of testimony in the
record to this effect and abso lutely no intimation of such had been passed on to
the bank.The only notice of dishonor received by the bank was the notice of
stop payment when the check was presented for payment.
The claim of the North Side Deposit Bank on this check must be
allowed in full.
P.J.
-4-
.Affi~auit (@f 1fxrrutnr (@r 1\~mitti.atratnr
~tatt of Jrnnsyluania.f ss:
Olounty of Illcts~ingtnn (
Personally before me,the undersigned authority,a ~~.~.~!..f.~~.!?.!.~.~in and for said
~~~:yac:~~d~~;t~~~~:~:~·~;:~~~~~~·~~h~~~~~:·~··ifi~·~~:~~~·:-·:;-·~·I~·i~y~:·?~~·;··:F~h~e~~~t~u~
................._..J."~.§?§.;t.~~..•......Y~.A.9..~deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of....._~.~_~.~.~.~~.~.Y~~.9..~,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real 'and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death,d upon a just appraiseme each
item made by the above named Executor Administrator.
day o:'2?cand~~_b'~rib~~:;~~~thu~{~__2[,_:_:__
BARBIRCC '.A"UllUC·····..~Executor-·A4Htii~~'t'
WASHINGTON,WASHINGTON COUNTY ADDI IONAL INSTRUCTIONS
My1~OMM~SAO~JMJA~o~~E4Us\97gefiled within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,including Copy
ofWill 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
lJuurutnry uub J\pprui.armrut of the goods and chattels,rights and credits which were
of.;~.~~.~.~.~.~.._.!!.~y.~.~.9..~·late of········.·!A.q~P..~~.q~.~.9..~r.Q.w.p..§..bJ.P...,__._
Washington County,Pa.,taken and made in conformity with the above affidavit.
PERSONALTY:
DOLLARS CENTS
Pittsburgh National Bank,Washington,Pa,-checking
account.
Cash
Check from D.C.Brown Trust Fund
502 77
90 00
300 00
1 -wedding band ring
\
\\
1 00
1 J •yellow gold opal ring 20 00
1 yellow gold ruby rJng
1 -yellow gold Masonic Ring
20 00
5 00
1
1
diamond ring (large)
diamond ring (small)
300 00
50 00
20 shares capital stock American Telephone &Telegraph
@ 50.5625
2 shares 4 1/2%preferred -West Penn Power @ 75.75
44 shares capital stock -Lone Star Gas @ 25.75
211 shwres common stock Hudson Pulp &Paper Co.@ 28.00
Household furniture and furnishings
1,011 25
151 50
1,133 00
5,908 00
814 25
1 t
5T:'";']\I,!~:'-"''Jc::.:..\'.I •t I_S:.IJ
..1 '.~-"r-'",,.,",,,,
r I ••J l.~
:I:iii1-;.0
I
6 -$1,000.00 U.S.Savings Bonds Series E issued 9/62
in the name of Jessie B.Vance @ $898.00
4 -$1,000.00 U.S.Savings Bonds Series H issued 12/58
in the name·of Jessie B.Vance @ $1050.40
2 -$1,000.00 U.S.Savings Bonds Series H issued 12/59
in the name of Jessie B.Vance @ $1007.20
76 -U.S.Savings Bonds Series E issued in the name of
Jessie B.Vance as follows:
1 -$100.00 -9/45
1 -$200.00 -12/45
1 -$ZOO.OO -11/45
1 -$500.00 -10/45
1 -$500~00 -12/45
1 -$1000.00 -fW45
1 $100.00 6/16
1 -$200.00 -6/46
1 -$200.00 -5/46
1 -$200.00 -4/46
2 -$200.00 -11/48 @ 271.44
1 -$200.00 -4/50
1 -$200.00 -1/50
1 -$200.00 -9/51
1 -$100.00 -3/46
1 -$200.00 -1/46
1 -$200.00 -3/46
1 -$500.00 -12/46
1 -$100.00 -9/47
2 -$100.00 -11/47 @ 140.92
1 -$100.00 -3/48
1 -$100.00 -9/47
1 -$100.00 -8/47
1 -$100.00 -5/49
2 -$200.00 -12/49 @ 270.08
1 -$200.00 -9/49
1 -$200.00 -8/49
1 -$200.00 -7/51
3 -$100.00 -2/47 @ 146.20
1 -$100.00 -7/47
1 -$500.00 -6/47
1 -$500.00 -10/47
1 -$500.00 -1/48
1 -$500.00 -2/48
1 -$500.00 -12/47
1 -$500.00 -8/48
1 -$500.00 -1/49
1 -$500.00 -4/50
1 -$200.00 -7/49
1 -$200.00 -6/49
1 -$200.00 -5/49
1 $200.00 -6/51
1 -$500.00 -11/51
1 -$500.00 -8/52
1 -$500.00 -11/52
1 -$1,000.00 -1/47
2 -$1,000.00 -2/49 ~$1362.80 ..
1 -$1,000.00 -4/48
1 -$200.00 -1/47
1 -$200.00 -5/48
1 -$200.00 -1/49
1 -$200.00 -3/49
1 -$200.00 -11/51
1 -$200.00 -10/51
1 -$200.00 -5/51
1 -$200.00 -3/51
1 -$200.00 -2/61
1 -$200.00 -1/51
1 -$200.00 -1~/50
1 -$200.00 -11/50
1 -$200.00 -10/60
1 -$200.00 -5/50
5,388.00
4,000.00
2,000.00
149.60
302.00
299.20
748.00
755.00
1,520.00
148.56
297.12
295.84
295.84
542.88
264.48
270.08
251.92
147.92
302.00
295.84
731.00
143.84
281.84
138.20
140.92
143.84
133.32
540.16
268.96
274.72
257.04
438.60
143.84
719.20
704.60
707.80
707.8Q
707.80
694.00
681.40
661.20
274.72
274.72
266.64
257.04
629.80
618.80
619.40
1~462.00
2,725.60
1,382.00
292.40
276.40
272.56
266.64
251.92
251.92
256.00
256.00
261.20
261.20
261.20
260.24
260.24
264.48
2 -$200.00 -1/52
2 -$200.00 -1/53
1 -$200.00 -12/52
1 -$200.00 -10/52
1 -$200.00 -2/53
TOTAL PERSONALTY
REALTY:
ALL that certain lot of ground situate in the
Town of Avella,Indepenqence Township,Washington
County,Pennsylvania,known and designated as the
southeastern 32.5 feet of Lot No.9 in the Avella
Investment Company Plan,which plan is of record
in the Recorder's Office of saUl County in Plan
Book 3,at page 67;said lot being more particularly
bounded and described as follows:
BEGINNING at the northwestern corner of Lot No.
8 in said plan;thence by Campbell Street North 26°
23'West,32.5 feet to a point;thence by line of
land of W.Howard Thompson,.North 63°37'East 110
feet to a 15 foot alley;thence by said alley,South
26°23'East,32.5 feet to a post;thence by line of
Lot No.8 in said plan,South 63°37'West 110 feet
to the place of beginning.
TOGETHER with and UNDER AND SUBJECT to the right
of way or driveway as more fUlly described in the
deed hereinafter recited as a means of ingress and
egress by the owners of Lot No.9 and the owners of
Lot No.10,their heirs and assigns,between
Campbell Street and the 15 foot alley and subject
to the obligations and benefits of the provisions
therein for repair.
ALSO UNDER AND SUBJECT to a sewer right of way
with right to maintain and repair granted to W.
Howard Thompson,his heirs and assigns,as more fully
set forth in said deed.
APPURTENANT to the above described lot of ground'
is the right to maintain and repair a'sewer across the
lot of W.Howard Thompson as more fully described
in said ¢leed.
THERE is erected upon the above described lot
of ground a two storeY dwelling house.
THIS is the same lot of ground which was conveyed
to Jessie B.Vance by D.Clyde Brown,Executor of the
Will of Francelia A.Brown by deed dated September 7,
1946,recorded in said Recorder's Office in Deed Book
709,page 539.
505.60
486.88
248.32
247.76
243.44
51,736.25
7,000.00
TOTAL REALTY -----------------------------------------$7,000.00
SUMMARY
TOTAL REALTY $
TOTAL PERSONALTY
TOTAL REALTY AND PERSONALTY ------------------------$
7,000.00
51,736.25
58,736.25
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3Ju t~r ~rp QUUB·OInurt nf l1uBl1iugtnu C!Inuuty
In the matter of the Audit of Account in
Estate of JESSIE B.VANCE.
TO THE AUDITING JUDGE:
Enter__----=o::...=u:=r=--appearance for
Kathleen V.Ugron
ofNo.296,,19---.6..8,A.A.
accountants,Robert B.Vance and=~__
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No.296 of ,19 68 ,A.A.
no,
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In re Audit of Account in Estate of
JESSIE B.VANCE.DECEASED.
AUDIT
Jrarripr fnr Appraraurr
FOR
~~~~t B.Vance and
Kathleen_V.Ullron.
---Accountants.
McCreight,Marriner &McCreight
by
Attorney
...--=.=============.«~2
~n t4r Q!nurt nf Q!nmntnn JUrus nf lfus4ingtnn Q!oonty.
Jrnnsylnuniu.(@rp4uus'<!tnm Binisinu
ESTATE OF \No._~6u3.=...~68!L:"':::Ii2-.;9~6!.-_
Jessie B.Vo.nce.In the matter of the First end Finsl
doceosedo Account of Robert B.Vence &Kstbleen
V.IIgron,Executors
ADJUDICATION AND DECREE
And now December ?19-6.9-,this matter came on for hearing,
audit and distribution at this session and testimony"taken;'and thereupon,upon due consideration
thereof the balance for distribution in the hands of the Accountant is determined to be
$5.3 ~9 29 and the account is accordingly confirmed;and it is ordered,
adjudgeCl c/n degreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
Balance per account _
Additional credit asked at audit
Balance _$53,'1$9029
$47,182.59
$53,402.79
Pdl.S/,o s()-/oZ-3tJ-t 7
9 .oo~,cd).(J.e,
75.00
Robert B.Vance,son,specific bequest in kind
of small diamond ring;Ruby and Pearl ring;
Masonic ring;held in kind and distributed as
such at the appraised value,
Kathleen
in kind
wedding
such s.t
Kathleen V.Ugron,daughter,1/2 residue,in-
cluding cash and an undivided 1/2 interest in
real estate as hereinbelow described,held in
kind and distributed as such at the appraised
value,
Deduct Clerk's Costs &Receipts..s _
AMorney,~Mt..lIlc~C...r~e:.ai~i....hll.llt"*,--A,jMi.lilla...r...r....ioA.onIolilQ:..r.r--w&.........M...c....c:..r.r~e"""'i_eg....b....t""'--I
,
Russell Marino,Clerk O.C.,costs in certifYinr
real estate to Recorder,(~.50)Filing costs 0
opinion,(5.00)9050
----$53,393.29
John D.Woodward,Recorder,costs recording carll-P&.r..50 -/:2-JtJ-t"'i
tification of real estate,7.50 ~(JO~C!.d1J.e.
$52J~8~.}9.·_pNorthSideDepositBankofPittsburgh,(Bloom,~j ,g2/jJ 1J~
Bloom,Rosenberg &Bloom,Esqs.),claimant,pe '~)T
AdjUdication by the Court as filed,f2700000 ~v
$50,685.79RussellMarino,Agent,transfer inheritance tax
$2996.25 Interest from 5-10-69 to 12-22-69 3107.20
1100 95 I $47,578.59
I P&.31()1.;lo~/~.jd·'7VoUgron,daughter,specific bequest I (~)"/1
of large diamond ring;Opal ring;Moth~rs 1--'--"""IYl ~~.Ci..LJ1.d-.
band;held in kind and distributed as I ~-
the appraised value,321 0 00
I $47,257.59
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No balance
ice of said
Avella,Ind-
wn and designated
Investment Com-
ee of an
undivided
1 the right,
te described
REAt ESTATE TO BE CERTIFIED TO 'THE RECORDER F WASHIN TON COUNTY
BY THE CLERK OF THE ORPHANS I COURT DIVISION
County in Plan Book 3,at page 67;snid lot beOng more articularly bound-
ed and described as follows:
BEGINNING at the northwestern corner of Lot o.8 in said plan;thence
by Campbell Street North 26°23 1 West 32.5 tee ~to a po nt;thence by line
ALL that certain lot of ground situate in t
opendence Township,Washington County,Pennsyl
as the southeastern 32.5 feet of Lot No.9 in
pany Plnn,which plan is of rocord in the Reco
Jessie B.Vance,devisor,to Kathleen V.Ug
undivided 1/2 intorest;to Robert B.Vance,de
1/2 interest;each undividod interest being in
title and interest of the devisor in parcel of
as,VIZ:
Robert B.Vance,son,1/2 residue,including ca
and an undivided 1/2 interest in real estate a
hereinbelow described,held in kind and dis-
tributed as such at the appraised value,0
of land of W.Howard Thompson,North 63°37 1 E et to a 15 foot
main-
ay or driveway
as a.means of in-
rs of Lot No.10,
and th 15 foot alley
und is
erls Of ice in Deed Book
elia A.Brown by deed
irs and assigns,as more
erd Tho pson as more fUlly
eyed to Jessie B.Vance
1m:DBC .•MBER 30,1969
TOGETHER wi thand UNDER AND SUBJECT to the
ALSO UNDER AND SUBJECT to a sewer right of w y with ight to maintain
gress and egress by the owners of Lot No.9 an
their heirs and assigns,between Campbell
and repair granted to W.Howard Thompson,his
tidn and repair a sewer across the lot of W.
described in said deed.
THERE is erected upon the above described 10 of gro d a two story
dwelling house.
and subject to the obligations and benefits of he prov sions therein for
as more fUlly described in the deed hereinafter
fully set forth in said deed.
APPURTENANT to the above described lot of
repair.
alley;thence by said alley,South 26°23'Eas ,32.5 f et to a post;
thence by line of Lot No.8 in said plan,Sout 63°37'West 110 feet to
the place of beginning.
THIS is the same lot of ground which
by D.Clyde Brown,Executor of the Will
dated September 7,1946,recorded in said
709,page 5390 C~BRT~IED TO RBCO
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WASHINGTON
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIO
COUNTY OF
Form RCC-33
RESIDENT DECEDENT
and sayoftheestateoftheabove-named decedent being duly sworn,deposeAdministrator
JESSIE!B.VANCE
IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the·
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
.thelnheritance_.~n!l E.state .Tax A,ct of 1961.)
::,:.;~::::~~::~:~~~--~~--~~----~}'"
~<>.1?~:t'~.l.:3..!Y::l:..~.C:::~.~.~4 ..~..~.l.1.)'..C?C?..~Y•
Decedent'dJed ~.~.~!..':lary..10,1968 ,19 .f testate leaving a last will,copy of which is hereto attached.}
(Month)(lillY)(Y""r)I rn~toeJohnB.McCreight,Esq.
Name and address of attorney or}McCreight,Marriner &~cC~eig~..t":,f$~QW~l::>1l.;i,J;),g1:9A ..'rr.IJ§:t.J~ldg
other authorized representative to
whom all correspondence should be Washington,Pa...
mailed.
That as such ~.~.~.9..y..~.9..!:.~deponent is familiar with the affairs of said estate and the property con-
(Jl;xt!C~\Itor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,Or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTEO A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
Pittsburgh National Bank M,..~.TA~~iA R V""nr-o.
\That the contents of said safe deposit box or boxes are itemized under Schedules B of this
return,with the ~cePtion of the following,for the reasons hereinafter set forth:
That Sch~dule A attached hereto and made part hereof sets forth full v and in"detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the!mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax fTee,of the United States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,_silverware,·pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortgalZes held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polictes carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon·to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
....~-.
In the case or securities of close or family 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 agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of ·the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fa;l.r market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets fo~th a true 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 possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding'said transfers.·In the case @f transf.ers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a copy
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 value,whic'h pa~s'es at decedent's death by
virtue of-the exercise by decedent,either indi'!:idually,or Jointly with !mother,or any power of appoint-
ment vested .in decedent,.eitheri individually or jointly,by t.he will,deed,or other instrument of another,
with a copyJof the instrument creating such power attached to the schedule..(
That Schedule 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 death,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,andthe 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'another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date 'of acquisition of pef'sonalty,plus the name,.address and.·r;e.1atio:nS'piR;if:any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets 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 and unpaid at time of...death;taxes accrued charge.able for period prior to decedent's death (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 claimed 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.
Th,t the tot.,.oC the ,pp,op,i,te 'olumn'in S,hedule."A","B',"CO,'E",and "F'..~the,ein,
have been "eried Co""d and p,operly ee.i.tered in the S-'~9~&-<.<
Subscribed and sworn to before me this 0 ert B.Vance
___dUlL ...day af .~tZ~19_~[~y"r:i~~=!?~_,_____.__.._
·····~~~;l~_-~~_.
MY COMMISSION EXPiRES JUNE.25,1m "Av'el(ljiY"'~aj\;:;~""~;i"'s~;T"""""""'"''''''''''''''''''''
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 required 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.
1
RCC-34 (HI4)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
B~EAU OF COUNTY COLLEC.TlONS
TRAN,~FER INHERITANCE TAX
RESIPENT DECEDENT
SCHEDULE ','A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
de'nt.Where property held as joint tenant or tenancy by entireties,report on Schedule "!::".Property h,.ld by'
the decedent 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.
The real property located In the Commo!,wealth of Pennsylvania sheuld be
described by let and block number,streot and street numbor,together with
a general description of the property,with a roference to the record of the
conveyance by which the decedent teak title;If a farm .tate number of a.
ere.;01.0 .tatement of mortgage encumbrance.upon each parcel at death
of decedent.TaxeI,allellment.,acc;ued lntereat on mortgagel,etc.,ore
to be lI.ted on Schedule IIFit and mu.t not be deducted from this schedule.
(1 )(2)(3)I
DEPARTIM:NT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTION
DECEDENT'S MARKET VALUE (Do not writ.
OEATH In th I••pace)
•
7,000.00
7,000.00
xxxxx
\,
.Insert this total pposite 'real property",Schedule "A"in the
"As Reported"column on the last page of this return.
ALL that certain lot of ground situate in
the Town of Avella"Independence Township,
Washington County,Pennsylvania,known and
designated as the southeastern 32.5,feet of
Lot No.9 in the Avella Invest~ent Company
Plan,which plan is of record in the
Recorder"s Office of said ComitY,in Plan
Book ~',at page 67;said lot being more
particularly bounded and described as
follows:
BEGINNING at the northwestern corner of Lot
No.8 in said plan;thence by Campbell
Streetlfor,th 26°23'West,32.5 feet to a,
point;thence byline-of land of W.Howard
Thompson,North 63°37'East 110 feet to a
15 foot alley;thence by said alley,South
26°23'East,32.5.feet to ~post;thence
by line of Lot No.8 in said plan,South
63°37'West 110 feet~to the place of
beginning.,,
TOGETHER with and UNDER AND SUBJECT to the
right of way or driveway as more fully
described in the deed hereinafter recited as
a means of ingress and egress by the owners
of Lot No.9 and the owners of Lot No.10,
their heirs and 'assigns,between Campbell
Street and the 15 foot alle-y and subject
to the obligations and benefits of the pro-
visions'therein for repair..
ALSO UNDER AND SUBJECT to a sewer right of
way with right to maintain and repair
granted to W.Howard Thompson,his heirs
and assigns,as more fully set forth in
said deed.
APPURTENANT to the above described lot of
gr ound is the r ight to ma inta in and repa ir
a sewer across the lot of W.Howard
Thompson as more fUlly described in said,
deed.
THERE ·is erected upon the ,above described
lot of ground a two story dwelling house.
THIS is'the same lot of ground which was
conveyed to Jessie B.Vance by D.Clyde
(Brown,Executor of the Will of Francelia A.'
Brown by deed dated September ','7,1946,
recorded in said Recorder's Office in Deed
Book 709,page 539 •
RCC-35,,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,•stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed'in this schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
.502.77 ,
D90.00"'-)
300.00--'/
1
2.
3.
4.
I.
6.
7.
8.
9.
10.
11.
12.
Pittsburgh National Bank,Washington,Pa.
Checking Account
Cash
Check from D.C.Brown Trust Fund
1 -wedding band ring'
1·-yellow gold opal ring
1 -yellow gold ruby ring
1 -yellow gold Masonic ring
1 -large diamond ring
1 -small diamond ring
20·shares capital stock American ~e1ephone&Telegraph @ 50.5625
2 shares 4 1/2%pref~rred -West Penn
Power Company @ 75.75
44 shares capital stock -Lone Star
Gas @ 25.75
1.00-
20.00 --
20.00 -
5.00"-
300.00 -
i-l50.00 <:~
1,011.25
151.50
1,133.00
5jQd./,1
7°·00
30 0 ,00
1.00
.jCJ,00.-'1";,...,(,"'£X'D.L./L/
s:00
goo-00
So.00
-II all'~-.s
/~/.5'0
13.
14.
15.
211 shares common stock Hudson Pulp &
Paper Co.@ 28.00
Household furniture and furnishings
2 -$200.00 Series E.Band purchased 1/52
~C;()I_005,908.00 /'-4 I /.
814.25............/Y:y/t)«S;;;
505.60 L:,.l<\C'06-tP 6
16.
17.
18.
19.
2 -$200.00
1 -$200.00
1 -$200.00
1 -$200.00
"
"
tl
"
"
tl
tl
tl
tl
tl
tl
tl
"
"
tl
"
1/53
12/5~
10/5F<
2/53
486.88 r-/yJ{"ifv"
,1/)!f3~248.32 t:;,
,.1;'el!;'1~247.76 -:'"-
'I 'jlj,l!243.44 r:;"
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
'X X
-continued
SCHECULE I'B"
REAL PROPERTY -CONTINUED
'I'II
,"111..:I '
'eilI'ii
,20.6 -$1,000.00 u.S.Savings Bonds Series E issued 9/62
in the name of Jessie B.Vance @ $898.00 ~
21.4 -$1,000.00 U.S.Savings Bonds Series H issued 12/58
in the name of Jessie B.Vance @ $1050.40
22.2 -$1,000.00 U.S.Savings Bonds Series H issued 12/59
in the name of Jessie B.Vance a $1007.20
23.69 -U.S.Savings Bonds Series E issued in the name of
Jessie B.Vance as follows:
1 -$100.00 -9/45
1 -$200.00 -12/45
1 -$200.00 -11/45
1 -$500.00 -10/45
1 -$500.00 -12/45
1 -$1000.00 -51;'/45
1 -$100.00 -6/46
1 -$200.00 -6/46
1 -$200.00 -5/46
1 -$200.00 -4/46
2 -$200.00 -11/48 @ 271.44
1 -$200.00 -4/50
1 -$200.00 -1/50
1 -$200.00 -9/51
1 -$100.00 -3/46
1 $200.00 -1/46
1 -$200.00 -.3/46
1 $500.00 -12/46
1 -$100.00 -9/47
2 -$100.00 -11/47 @ 140.92
1 -$100.00 -3/48
1 -$100.00 -9/47-
1 -$100.00 -8/47
1 -$100.00 -5/49
2 -$200.00 -12/49 @ 270.08
1 -$200.00 -9/49
1 -$200.00 -8/49
1 -$200.00 -7/51
~-$100.00 -2/47 @ 146.20
1 -$100.00 -7/47
1 -$500.00 -6/47
1 -$500.00 -'10/47
1 -$500.00-1/48
1 -$500.00 -2/48
1 -$500.00 -12/47
1 -$500.00 -8/48
1 -$500.00 -1/49
1 -$500.00 -4/50
1 -$200.00 -7/49
1 -$200.00 -6/49
1 -$200.00 -5/49
1 $200.00 6/51
1 -$500.00 -11/51
.1 -$500.00 -8/52
1 -$500.00 11/52
1 -$1,000.00 -1/47
2 -$1,000.00 -2/49 ~$1362.80,"
1 -$1,000.00 -4/48
1 $200.00 1/47
1 -$200.00 -5/48
1 -$200.00 -1/49
1 -$200.00 -3/49
1 -$200.00 -11/51
1 -$200.00 -10/51
1 -$200.00 -5/51
1 -$200.00 -3/51
11 -$200.00 2/61
1 -$200.00 -1/51
: 1 -$200.00 1~/50
1 -$200.00 -11/50 .
1 -$200.00 -10/60
1 -$200.00 -5/50
TOTAL SCHEDULE "B"
«
5,388.00 ff~·
~.
4,000.00
,%2,000.00
o.Lad~
149.60
302.00
299.20
748.00
755.00
1,520.00
148.56
297.12
295.84
295.84
542.88
264.48
270.08
251.92
147.92
302.00
295.84
731.00
"143.84
281.84
138.20
140.92
143.84
133.32
540.16
268.96
274.72
257.04
438.60
143.84
719.20
704.60
707.80
707.80
707.80
694.00
681.40
661.20
274.72
274.72
266.64
257.04
629.80
618.80
619.40
1,462.00
2,725.60
1,382.00
292.40
276.40
272.56
266·.64
251.92
251.92
256.00
256.00
261.20
261.20
261.20
260.24
260.24
_-264..48
51,736.25 S~lJrJf'
RCC-36
OOmfON'l'EALTH OF PENNSYLVANIA
.TRA.NSFER INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes"or no)No
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)~N~O~_
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his liretime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)__~N~O~__
(a)Was there any possibility that the property transferred might return to transferer or his
estate 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?~N~o~__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)~N~o __
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others No
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__~Nuo~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)__
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.None
C:,:\M\hY'\WE.\LTH OF PENNSYLVANIA
('1\\;';::-;l'FH rXHEIUTANCE TAX
i1.F~lm:i\T DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
DiSTRrCTIO!'iS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out o'f state .real estate value in estate valuation column.Personal property should be listed as in
Schedule."B",plus date of acquisition,and the name,address and relationship (if any)of co-o-wners to
the decedent.
Description of Property,Date ofAcquisit-ion,N-~m;l
Address and Relationship of Co-Owners,and Place I
of Record of Instrument,where Real Estate.!
NONE
Uni t -perce~tag~-"-lE;tate
Value Share Valuation
.-----------
DEPART1~NT VALUATION
CAUTION-Do not Write
In This Space•
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule liE"
in the "As Reported"column on the last page of this return.
NONE
,-
RCC-37 H2-63)~"~,
COMMONWEALTH OF PENNS\-YLANrA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATlj:OR NO BIRTH --,
wise,in estate)forth this fact.)
._,
Robert B.Vance Son Yes 1/2 interest and
R.D.#1 individual bequests
Avella,Pa.15312
-Kathleen V.Ugron Daughter Yes 1/2 interest ~nd
Box 152 individual bequests
iiVtl.l.la,J:'a.-~OJ".14
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~--._-
~[ATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
(Executor-Administrator
must complete "As
Reported"column #1.)
~
...,"'0 ~...Cb CbIII...III::l til _
til 0....,::l "'0CbIII......-0til'0
"'0 Cb.......g ~
~....'<
...,
~IIIcr-~
a...otiltil
trltil....III....Cb
Year .
P.I<THE
!No.
Will
Administration
JESSIE B'~VANCE
Deceased
Late of ..INPEPEIiJP.~NGEr:rQ:WN$J:II:p
County of WASHINGTON....
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
enc:::~~>~
W en en ......:
()()?"=r ?"n ~;.::::;........................
-00-00 -fh-OO-OO -00
:(Jl
:00;.
:'1:Wm,.
:1lV~
:~n ..--..:y.:>:....:'1 til
~:o~..--..'w :0""0-:mo ~........
:.".~IlVO ~
:(Jl0 .:::::.
/'
-OO-OO-fh-OO
t~~.
-~
~
\\..
~
____1
-fP-'-OO~~>,-"\:r.~:0
:Q.\:C)It..--..:~(j 2"Ivf'Q,3~
~~8-1~~
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
KATI-ILEJ!;N V.UGitON
(Executor ~).
IN YOUR REPLY PLEADE
REF'ER TO 37-95-6
J
In Re:Estate 0 f -'-JE_'S_·;.;.;S_IE_'_B;.;.;•.:...-V.:...AN-=·.:....:G:.,::'E.:...-_
______W_AS_'h_CI_N_G...::.T_ON County -File No.63-68-296
Dear Miss Ugron:
You are hereby notified that the oriiinal
appraisement in the estate of Jessie B.Vance
has been filed in the office of the Register of Will~qf Washington
County on No~eInberl'l,,19 68.Said appraisement reflects the
following valuations:
Real Estate --=7~,0:::0;:..;0;..:.:..:::00-=-_
Personal property ~5=1~,~7~3~6~.2~5 _
Transfers .,....-__:-------
Total 5~8:.J.u7._.!.3~6..:..:.2:::.,5"---_
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Dat e -=.N~o:..!v~em~b~er~l:!:..L..-=1!:...9~6!.l:8!...-_
DATE OF DEATH:February 10,1968
Note:This is not a bill.
--------------------------------------------------------------,
;-
q CC·lll!(n·~7)
·O..\MONWE'AI.TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
VANCE,JESSIE B.
FILE #6.3-68-296 ,
February 10,1968
SUMMARY
I.the undersigned
#6.3 Washington
the real and personal
opposite each item in
ru~p()nT 0[<'INHERITANCE TAX APPRAISER
duly appointed Inheritance Tax Appraiser in and for the County of
,Pennsylvania,do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
the last column to the right in Schedules "A"1 "B","c"and "E".
Dated:11-01-68
02-10-68
~v-C"
ApPRAISER c::7
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected rtegister of Wills in and for _
County,Pennsylvania,do r"'spl'(:tfully report that I have allowed deductions in the amounts
claimed by deponent,exc0pt ilS to those i terns where a greater or lesser amount is set forth
in the last colunm to tl18 r igllt in Schedule "F",which greater or lesser amount represents
the sum allowed as a deduction.
Dated:
REGISTtR OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED ~V=AL=U~E=,~A~S~,RE=='AP~P~RA~I~S~E=D
$2,000.00._$7,000.00 $
51,1.3Q.25._51,736.25 .~~_
INVENTORY
Heal Property (Schedule A)
Personal Property (~cllp.dule n)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LESS Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
======._..-======1=
Valuation of life estates or
annuities . . . . • . . •$_
ESTATE TAX ASSESSMENTS ~_
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on S IY1c,,.__i
Tax on $lO~
Tax on !l:~==@ X%
T ax on $.__lPi%
Exemptions :=(::')
Total Estate __
TOTAL TAX
Less tax previously paid
BALANCE
Less ~%of tax if paid within
3 months after death
(\>.,.>_-----
~----~-
$------$------
$-----
*=====l...c-*------
$=====:..,.-
(::')As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
~ALANCE OF INHERITANCE TAX DUE ~-----------
Add interest at rate of 6%from
to $---------AMOUNT OF ESTATE TAX ASSESSED *_
Estate tax paid $__
BALANCE DUE *_
Add interest at rate of 6%fromto $~_
TOTAL TAX BALANCE $_
PAID $
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsef}uent adjustments are made to the above computation of tax by the
TIegister of Wills,for proper reason,same should be noted below,with short
explanation.
Will !...No.AdmInistration
IN THE
Year
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
....J:lj;S.~I.I£.]~~.v N:IG:E.....
Deceased
Late of .AVELLA
County of ...Wl1$H.ll\ll1'rOI(.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.
I
J
Form:RCC-2
.DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE'TAX
APPRAISEMENT
DATE ~9.y~Q.~;r.J.,."J.:.9..~~j
COUNTY ~~.~~.~~~.?.~.
FILE NO...§?=.~.?::.?..2§..
Whereas,J..~~.~i.e B .van.c.~late of .Ay.~.lJ.A ..
in the County of ~a.:.~?.~&.~.~~Commonwealth of Pennsylvania,having died on
the +.:9.y..h day of ~~.?~~a.:~l 19..~.?,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,~~!l:.~9.?:~.~~.r.,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
I Tax Purposes
$
REALTY:,
1 All that certain lot of ground situate in the Town
of Avella.Indeeendence Twu••Washington County.
Pa ••mown and EleEii.mated as the southeastern
32.5 feet of Lot No.9 in the Avella Investment
Co.Plan,which plan is of record in the Recorder's
Office of said County in Plan Book 3,page 67.7,000.00 7,000 00
I
PERSONALTY:
Pittsburgh Nationa Bank,Checking Acct.~92.17Cash90:Uu ..
Check from D.C.Brown Trust 13und .30fi:oo
Jewelry J96.00
Stocks ,8.203.75
Household furniture and furnishings 81~~25
US.SERIES E.Bonds 41,429.48
Total 51,736.25 5.1.736 25
Total 58,736 25
..
..
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of 19~:~:":-0 E?f)"31;'/~....,c.
JESSIE B.VANCE.fU.iS-rt :.I":'1"..........................................·····························h·:·~""i"··I : "O~
Deceasea.'.-.I kl~
Late of
AV.E:LLA........................................................................
Date of Death,.¥..~.1:>:r~.:r.y J,Q1..:t:.9.~.~.
Appraisemel!t Docket Vol.,3.7..
Page,95..~.9.No..qJ..~.9$..':?9.9..
..........·····················Novemb"er···T;············....
Filed in Register's Office,.QKk.t;~~19..6.$..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appraisement,
Appeal f,.om Appraisement,.
Entered and charged,.
~
AND AGENT O~THE COMMONWEALTH
.~...'
REGI8T[R 01'"Wlll&
OF :WASHINGTON COUNTY
STATEMENT OF DEBTS."-
AND DE:DUCTIONS
DATt 01'"FILING AF'P"AIHMENT 101 22 168
)
JESSIE B.VANCE Independence Township,Washington.'ESTATE 01"LATII 0,.-.,....,.\'Tn'!'T"rr--'el'!:r------------,County,Pa.
DAT'O"D~TH February ro,1968
T.illi::ln (;:::lhriAlli Co1lectOl 1968 Road T::Ix
OATf:
2/27 68
3/4/6:3
3/4 68
3/4 68
3/13 68
3/27 68
3/27 68
3/29 68
4/81 68
4/24 68
4/24 68
4/30 68
4/30 68
I::\/?C)flR
NO.0'-
vcuc~.."
Russell Marino,Register
Columbia Gis Company
Barbara Craig
Russell Marino,Register
Morris Insurance Agency
Avella Water Company
West Penn Power Company
Columbia Gas System
West Penn Power Company
Barbara Craig
Russell ~furino,Register
Columbia Gas System
Avella Wa ter Co.
REMARKD
Letters testamentary
Gas bill
Notary fees
Four short certificates
Insurance premium
Wa ter bill
Electric bill
Gas bill~.Ann.~~
Notary fee
Short certificate
Gas bill
Wa ter bill
Lillian Gabrielli.CollectOI Light Tax \
Lillian Gabrielli,Collectol Hydrant tax
Avella Water Company \~ter bill
Columbia Gas System Gas bill
Malcolm L.Morgan.Treas.1968 Countv Tax
Malcolm L.Morgan,Treas.1968 County tax on lot
Columbia Gas System
(;:::t ilev B Wilson
David H.Williams
Gas bill
Annr::li~::Il of fl1Y'n;c::h;nO'c:::
Costs of Sale as follows:
C;pnUUl.ss10nObserverAdvertising
L;lerks -J I!:!l ~~.vvICOMMONWEAL.TH OF PENNSYLVANIA }
COUNTY OF WASHINGTON'liD:
I.ROBERT B.VANCE and KATHLEEN V.UGRON HERE8Y CUTIN.THAT.TO THE BEaT OF
;-14Y KNONL.LOGI:AND 8£L'EF.THE ,"OAEQOING 10 A JU8T AND TRUI:arATaMEHT 0"DEBT••P'UNI:AAL EXPENSItS AND EXPENSD 0,.
•\AC",l/./ISrkATION aUBM,rn:D TO THE EDTJIIT&0"JESSIE B.VANC~E~'&C&A~OIl'D£DUCTloNs:;ro"
'I INlo4tRITANC£TAX PURPOSED.Y
",~.j,~"..IS.I
IlWO"N AND IlUIl8CRl81D III,.OR£MI TH'D 21st DAY Of'~October''0 68 1f ~'d~-.2J ').-
;87 Barbara Crug -G-~'jf~.s.)
(SEAL)BARBARA CRAIG.NOTARY PUBLIC Executors
WASHINGTON, WASHINGTON.COUNTY
MY COMMISSION EXPIRES JUNE 25.1970
..._........,..~...---_.....~7--'·.-._-~_....--p •...,......~.......~~
-,....--..,
II~I
I
Wa ter bill
1968 School Tax
Filing account
5.00
140.90.
r'eCts 4
:q==::JeP..
..~
1,450.00 I
6.00
20.00
--Gas bill
,
Electric b.ill
Gas bill
Attorneys fee
.Gas bill
Notary
Filing inventory
I'Avella Water Company
Russell Marino,Register
,
I,Columbia Gas System
i,
I,Barbara era ig
Russell Marino,Register
Lillian Gabrielli,Collector
I West Penn Power Company,.
"
:Columbia Gas of Pa.
F
I Columbia Gas of Pa.I,
,I:.McCreight,Marriner &
.McCreight
I
7/23/68
8/5/68
8/5/68
9/3/68
9/3/68
10/3/68
10/21/68
10/22/68
10/22/68
10/22/68,
4/29/68
6/5/68
Thompson Funeral Home
Richard K.Harkcom,M.D.
Burial expense
Medical expenses
1,660.00
50.00
..·-c1,~f"..I
-I'r1'if,1,1
10/21/68
_6/5/68
John C.Rogers
Kathleen v.Ugron
i'.
Attorneys fee
Reimbursement for
monies advanced for
expenses of
decedent as follows:~.
Avella Wa ter Co.
Service to 12/31/67
Avella Wa ter Co.
Servic~to 1/31/68
The Washington Hospital
Payment on account of
bill of 2/10/68 .
Monica E.Ozimek,R.N.
Nursing 2/6/68 to 2/9/68
Monice E.Ozimek,R.N.
Nursing 1/30/68 to 2/5/68
Ann Tucker,R.N.
Nursing 1/31/68 to 2/6/68
Ann Tucker,R.N.
Nursing 2/7/68 to 2/10/68
.Ada M.Slater,R.N.
Nursing 2/7/68 to 2/10/68
Ada M.Slater,R.N.
Nursing 1/31/68 to 2/6/68
Postage
1,450.00
3.74
3.74
6.25
100.00
175 ~-oo
175.00
100.00
100.00
175.00
4.50 I
·.
r;~1·13
rt~I~~'71 '....,.t.nl~~'J
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