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HomeMy WebLinkAboutOC1968-0326 - ESTATE OF REDDTestate Form / PETITION SUR AUDIT IN THE ORPHANSi COURT OF WASHINGTON COUNTY Estate of ......... SAM.UEL .. R ..... REDD ..... a/k/a ................ . No .... .9.~ ... :: ... 9JL.:: .. };?.9. .............................. . ~ ~ ........................ ?.AIYJ ... ~ ...... R§:.QP. .......................................... . Fiduciary ........ D.e.an .. E. .... Redd ........................... . ) ' ... ;..;. ............................................................................ .:. .......................................................................... .::. ................ . ' .. .......................................................................................................................................................... . Deceased Date of . Date of Decedent's death .. :---E.e.br.'Qa.r:.y .. .22.,.: .. l9.68 .................. Grant of Letters .... F..e.br.uat:y .. .2.6.,. .. l9.68 ... :--·--············ This is the ....... Eit:.s.t ... and .. F.inaL ............................... account filed in this estate If there have been former accounts filed in this estate, list file number or number and term ........ N.one.: ................ . -. ----·------·-----·-------------··-·-·----------------------------------------------·--------·-·---------·--------------------------·-----··----------------------------------------------· Election to take Date Election Place of; ~Against will. (cross out one) Filed .. Ap.r.il .. l9..,. ... 19.6.8Record . .R.e.gi.s:t.e.r ... o£. Wills Office Name of_ surv_i~ing spouse ......... J ... QJJ.i§g __ JM.! ... J;\~gg ____________ .................... : ................................................................. . List issue, where material: None Did decedent marry after execution of will? (indicate) Yes. XIK Any children born after execution of will? (indicate) ~ No. If answer yes, name them .............................................................. : ................................................................. . ------------·-------------------------------------------------------------------------------··-------------------------------------------------------------------------------------------- c Leg.atees Louise M. Redd Dean E. Redd List, if exceptions to above: If partial intestacy, give facts: Relationship Wife Nephew Adeemed: Revoked: None None . Interest Fiduciary, if deceased or not sui juris one-half sui juris one-half sui juris 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. XIK If any exception give cause: .. , .. .No.ne .............................. . ) . File copy of Notice and date of mailing .............. May. ... 7.7' .. ~9..69 ...................................................................... · .......................................... . Is estate subject to the filing of a Federal Estate Tax Return? ......... Y.es ...................................................................... . Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $ ... $.5..,.'ZSQ ... D.O ... on .. E.s.ta.t.e..'.s .. A.ssets * Payments totaling $2,720.48 were paid on "Held in Trust" bank accounts-to discount If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant ..................... . .............................................................................. N.9.n~ .................................................................................................. . 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 to be correct; and whether the claim is denied. None 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: The widow, Louise M. Redd, has served accountant's counsel with 16 Objections to Account, a~~ o£ which have been answered by the accountant. Many o£ these Objections will have to be resolved by the Court. Balance for distribution per account, Itemize any additional debits not shown by account: $ .... 49.,.61_5 __ 7.9 .......... . Gas Royalty on B. Redd and Sam Redd Wells ."I Total additionCII debits (Add) Itemize any additional credits not shown 7 Certi£icates_o£ no liens R/Wills-Copy.o£ Will N/Fee -Audit Petition l' by account: $20.50 N/Fee -Answers to Objections N/Fee -RCC #10 5.50 1.00 1.00 1.00 Total additional credits (Subtract) $19.00 $ ... 1.9 .•. 00 .................... . J'it $ ... 29.-&00 .................... . Balance for distribution $ .... 49..,.60.5.. .... 7.9 .......... . If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value); Cash on Hand in First National Bank, Charleroi, Pa. 18,497.04 1/10 Interest in M.H. & Sam Redd Well 400.00 l/10 Interest in Blanche Redd Well 1957 Two-Door Chevrolet Sedan ' Used Up-right Piano and Bench Savings Account in First Federal Savings & Loan Assn, Washington, Pa. Moneys due from Dean E. Redd £or Purchases o£ Es~es Assets which are to be o££ set by his share o£ the Estate as heir TOTAL ASSETS AVAILABLE FOR DISTRIBUTION -'·· 600.00 100.00 100.00 3,000.00 26,908.75 $ 49,605.79 If Family' Exemption claimed by Petition, give place ~f Record: ....... .Re..g.i~.t.e..;:r;-___ Q..:f .. W.ills ... O£fi.ce ................ . If Family Exemption is claimed at audit, give name, relationship and basis for Claim: . .L.aui.s.e .. M .•... Redd,. ......... . widow, has claimed the family Exemption of $1,000.00 and the same was paid to her on December 13, 1968. ' List any advancement or distribution on account that has been made, and nature and amount of same: Status of Estate Item G {Chevrolet automobile) appraised at $100.00 was advanced to Dean E. Redd with the knowledge and consent of Louise ~· Redd. Status of Estate Item H (Used Up-right Piano and Bench) was appraised at $100.00 and advanced to Louise M. Redd with the knowledge and consent of Dean E. Redd. Suggested dis'!,!libution of balance shown, both as to principal and income, attaching signed ond itemized elections .;o take in kinfl if balance is not in cosh: residuary shares being stated in proportions: r • ,Loui_~e M t:· Redd, widow ~ who elected to Take Against the Will -1/2 of residue Dean E. Redd, nephew and sole Legatee -1/2 of residue NOTE: 1. It is suggested that the 1/10 interests in the gas wells be awarded 1/20 to each heir. 2. It is suggest~d that in computing these residuary shares that the payment on the Inheritance Tax from the Estate's assets in the sum of $5,750.00 be credited 1/2 to each heir and that their respective net shares then be adjusted according to the applic- able Inheritance Tax rates of 6% and 15%. ,,. ,~ COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA The above named Fiduciary or representative thereof, being duly ..... sw.arn ................. c ••• doth depose and say that the facts set forth in the foregoing petition are true to the best oL .... ,his .................. knowledge and belief . .... S.wo.rn ............................... to a~d su~scribed before ~e this .... l7 ... : .. :day oi;;~·7n;}1.··~-~-~-~~:~-; 9 -.69 .. S1gnature of Off1cer ... C~~~---········· Title of Officer ......... Notax:.;y ... P.:ub~ic ....................... . Office . CATHY JEAN f\OSENTHAL. !'IOTARY PUBLiC explres .. t:'l'llffi'.tRor-BOR"J;·wt.~1N61{Ji*-GotHII111-················· MY COMMISSION lXI'IIlE.S MAR. 12, 1973 Member, Pennsylvania.O.~tlon of Notaries And your petitioner will ever pray, etc. ~ e~ , ............. ~a:r-r·E·:···Re·aa:········································ No. . ....... 6..3 .. :::: ... 6..8 ... ::: .. .32.6. .................. . Estate of .. SAMUR.L.---R-.. ---REDD.-------a/-k/-a-- ............ SAM .. .R-... REDIL .... : ............. !)~~~~-;;~d-·· Fiduciary .......... D.EAN .. E-.. REDD .. 7 •••••••••••••••• 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-e; and divisions thereof: shown 0':1 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 o.f 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 d_istribution 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. ......... l:J.o:w:a;r.d .. F. ..... .Caxs.on., ... Esquir.e ... Attorney ~2 ' 'Vd ''OCl NOJ.::)NIHS\1'/A Sll!N1 :Jf:i ~HJ.SI03tl ONllJn·J Tl3SSrJH £ 1 t, 1ld 6 rmr OL " "·_"" -·j ... ~~-• I . ' . . l t . ""i i . ~· l_. --· : ··-· ·' r ... '\) ' J • 1.; --:.: ~ 1-'-"'\ .. : /. . \ I r C!lnmmnnnt.ralt4 nf J.rnnsyluania,} lili. llaa~iugtnu C!tnuuty. KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, m the County aforesaid on the 26th. day of February A. D. 19 68 , before me, Russell Marino , 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 Sam R. Redd, Alias Samuel R. Redd late of Fallowfield Twp. in the County aforesaid, deceased, (a true copy whereof is to these presents annexed), was duly admitted to probate; and Dean E. Redd the Executor 111 said Will and Testament named, having appeared before me and taken and subscribed the oath of office prescribed by law; NOW, THEREFORE, I, Russell Marino , Register as aforesaid, do grant these LETTERS TESTAMENTARY, unto the said Dean E. Redd committing unto Him the administration of all and singuiar the goods and chattels, rights and credits, which were of said deceased, and requiring Him to exhibit a true and perfect inventory thereof into the Register's Office, at Washington, within ninety days from 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. IN TESTIMONY WHEREOF, I have hereunto set my hand and the seal of said Office at Washington, this 26th. day of February m the year of our Lord one thousand nine hundred and Sixty Eight ~~~ ·····················································································································-··········-·············· Register / .z" •• -, -.. ~ ~ "' a ff ..... ~ ..... "' I () a to1 .... ~ :::0 :::0 !• 111 t (/) a • -1 !::cJ )> .., :::0 !ct -1 ~ 1\) CD !Po 111 ..... $), !Po 0 ~ Po : .. ., a it> "' .... = ~ ..... ~ 02 to1 = ~~-. ·. -. -. .-... -..,.. . .. ) .. ·' . . -.3littill ,3lill attb -C!r~slamQttt I, SAI\1 R. REDD, alias SAMUEL R. REDD of Fallo~vfield Township, ~lashington County, Pennsylvania, being of sound and dis- posing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all other \'/ills made by me at any time heretofore. FIRST: I direct that all of my just debts and funeral expenses shall be paid as soon as may be-convenient after my death. SECOND: I give, devise and bequeath all of the re- mainder of my estate of vlhatsoever kina and nature, and ~vhereso·ever situate at the time of my death, to my beloved nephew, DEAN E. REDD, absolutely, and i_n fee simple, his heirs and assigns forever, if he shall survive me; but, if my said nephe"tl shall predecease me, then, in such event, I give, devise and bequeath my said residuary estate to my beloved niece by marriage, the v-.Jife of my nephev1 .Dean E. Redd, ETHEL REDD, absolutely, and in fee simple, her_heirs and assigns forever, if she shall survive me; but, if both my sa.id nephevi and my said ni~ce shall predecease me, then, in such event, I give, devise and bequeath my said residuary estate to the children of my beloved nephew, Dean E. Redd, in equal shares, share and share alike, their heirs and assigns, absolutely and forever. At the time of the execution of this Will, my said nephev; has tviO children, ETHEL JEAN REDD and WINONA MARIE REDD. My purpose in specifying them in this \'Jill is not as a matter of restriction, but merely for the purpose of information and identification. ~~ Witness: "="'rs:£.~~-..t::-=-~~-:J-'=L,-.-+-fl~-~~~~;::;..:v.0~~=---· -=--=(SEAL' Sam R. Redd, alias Samuel R. ·Red 4~rr 9P~f i ·' .I ! ' ! I I ! I I ! . t t l ! l I I •.. ~ ... - THIRD: .. . Should any of my said nephe\'r' s children not have attained their majority at the time of the vesting of their inheritance by virtue of this, MY LAST vliLL and tESTAMENT 1 I hereby nominate, constitute, and appoint my friend and attorney, HOWARD F • . CARSON~ as Testamentary Guardian for said minor children.· FOURTH: I do hereby nominate, constitute, and appoint to. serve as Executor of' this, MY LAST \VILI::. and TEST»IENT, my beloved · nephevr, DEAN_E. REDD, but, if he is unable or unvlilling, for any reason, to act as Executor; I hereby appoint my beloved niece by marriage, ETHEL REDD, to serve as Contingent-Executrix in his stead, but, in the event, she is unable or unvlilling, for any reason, to aGt as Executrix, I hereby appoint my friend and attorney 1 HOVTARD F. CARSON, to serve as Contingent-Contingent-Executor in her stead. IN \I!ITNESS WHEREOF 1 I, SAlVI R. REDD, alias SMIDEL R. REDD, the Testator above named, have hereunto subscribed my name and aff'ixed my seal, this b;tt_day oc/;;;: 1960, A. D. ~ _1? $~"'::-:--¥-· ~·----:~"~~{SEAL . Sam R. Redd, alias Samuel R. R.edd -d~)f~q The foregoing instrument, consisting of tl•TO { 2) pages, including this page, each page being typevrritten only on one side, was at the date thereof by the said SAM R. REDD, alias SAlviDEL R. RED signed, sealed and declared to be his LAsr WILL and TESTAiv'IE:NT in the presence of us, vrho, at 'his request, in his presence, 'and in the presence of each other, have subscribed our names as attesting witnesses thereto. -Second and Last Page- f f f II I ! l I I I ., .. i\ffi~auit ®f Exrrutnr ®r 1\~ntinistrutnr :. ~ta:tr nf Jruu5~lna:uta:_. t 99: C!1nuuty nf Ba:5~iugtnn \ P II b f h d · d h · notary J?.Ublic · d f "d ersona y e ore me, t e un ers1gne aut or1ty, a .................................................................................. man or sru County and State, appeared ..................................... !?..~.?..JJ ..• JL ..... R&i'.dd ......................................................... who, being duly sworn according to law, deposes and says that he is the executor m:mal~ of the estate of ~.~.~-~.~J ... 8.: ..... 8g.9.£., ..... ?..~~ ... 8.: ..... 8.~.9.£., ............................ deceased, that the foregoing schedules constitute a I · t d · f h al d 1 f Samuel R. Redd comp ete mven ory an appraisement o _ t e re an persona estate o .............................................................................. , 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, based upon a just appraisement of each item made by the above named Executor. ~~x d;y ~~~::::.;::;;:..:;;~~ thiB ... ci.W.l --~~--~~····-···· --····~~-..t-~.~4··················· .. ·········· .. ····· GAZELLA M , NOTARY PUBLIC tf ADDITIONAL INSTRUCTIONS , CHARLErOIEOROUGH, ·1: ~~»-JmOttiQJl}UIIllll'flSt be filed within three months after appointment of personal representative. MY~MMffi~W12ki>mwA!!l.imv.tmVIlry 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, 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 3Jnu.rittnry unil i\pprui.a.rm.rnt of the goods and chattels, rights and credits which were of ............ ~~m.Y..~J .... R .. ~ ..... E.~9.9 ....................................... late of ....... f..§:J.lQ~f.J.~19 .... 1:9..Y.\'.P..!;l.hi.tL .................. .. Washington County, Pa., taken and made in conformity with the above affidavit. REAL ESTATE: ITEM 1: Tract of land situate in Fallowfield Township, Washington County, Pennsylvania, containing 76 Acres. See attached description detailing the improvements. J(p~ ·.' ITEM 2: Tract of land situate in Charleroi, Washington County, Pennsyivania, known as Lots 947 & 949. See attached description detailing the improvements. ITEM 3: Tract of land County, Pennsylvania, the Redd Reservation. the improvements. situate in Charleroi, Washington known as Lots 8, 9, 10, 11 & 12 of See attached description detailing ITEM 4: Lot 37 in the Maple CreekPlan of Lots in the Borough of Charleroi, Washington County, Pennsylvania. , -..--~ See attached desctiption. :,~-:,_~·-1 ITEM 5: Tract of land situate in Charleroi, Washington County, Pennsylvania, known as Lot 370. See attached description detailing the improvements. DOLLARS CENTS 47,000 00 7,500 00 . 6,500 00 175. 00 4,000 00 .... • -· t 1\) '(' -,. .• ,-' ' !'"·•) -~ -.._ "lj .... .._ ~ 1-' r ........ ;:s ~ c:l ~ ;:s .,.. ~ c 'i <1:: ~ l:l ~ ;:s ~ Cr.> ;:t:.. '"-3 ;:t:.. "1:3-"1:3-~ ~ c;;· a ~ ~ "lj ~ ;:s .... 'I I •"' -. . -PERSONALITY: • ' 1 #A: Cash 156 00 #B: 1/10 Interest J.n M. H. & Sam Redd Well 400 00 #C: 1/10 Interest in Blanche Redd Well 600 00 #D: Lot of Household Goods and Equipment. 1,811 75 (See Sale Record Sheets 1 through 10 fr0m Sale held April 11, 1968, which are attached.) #E: Lot of Farm and Allied Equipment and Machinery. 4,899 00 (See Sale Record Sheets #1 and #2 from Sale held September 7, 1968, which p.re attached.) -' "' -jiF: 1947 Ford Tank Trqck 200 00 ·--.......... ~· #G: 1957 2"-duor Chev::i;-,;,let; Sedan lOO 00 #H: Used Up,;:: right Piano and Bench 100 00 #I: Flftlrmall Tractor and Mower 150 00 TOTAL 73,591 75 OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET CALIFORNIA, PENNA, 68-018 IN THE ORPHANS1 COURT OF WASHINGTON COUNTY11 PENNSYLVANIA IN RE: ESTATE OF SAMUEL R. REDD, Deceased. ) ) ) ) ) No. ------ PETITION FOR FAMILY EXEMPTION IN CASH of 1968. TO THE HONORABLE P. V. MARINO, President Judge of said Court: The Petition of Louise M. Redd respectfully represents: 1. That your Petitioner is the widow of Samuel R. Redd, deceased, who died on February 22, 1968, a resident of Fallowfield Township, Washington County. Pennsy 1 vania. 2. That decedent and petitioner were married at Greensburg, Westmoreland County, Pennsylvania, by the Reverend Kenneth Rutter, a Methodist Minister on October 28, 1967, and the Pe titioner was a mem- ber of the decedent1s household at the time of his death. 3. The decedent left a will, duly probated in the Office of the Register of Wills of Washington County, Pennsylvania, a true copy of which is hereto attached, and marked Exhibit 11A". 4. That Letters Testamentary were granted to Dean E. Redd, by the Register of Wills of Washington County, on February 26, 1968. 5. That Petitioner claims One Thousand ($1, 000. 00) Dollars in money, now in the hands of the executor Dean E. Redd, as her widow 1s exemption under Section 211 of the Fiduciaries Act of 1949, as amended. -1- OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET ALIFORNIA, PENNA. ... 6. That ten (10) days prior notice of the presentation of this Petition has been given to the personal representative above named as will more fully appear by his acceptance of service hereof, attached hereto and marked Exhibit "B". WHEREFORE, Petitioner prays that said sum of One Thousand ($1, 000. 00) Dollars be set apart to her as aforesaid. /--6'-d!:z~....,..,::GL.~~~· ;L..;...L1w,~L::-~~~· ~---(s al) Louise M. Redd -2- .. COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF WASHINGTON ) Before me, a :N>tary Public, in and for the County and Commonwealth aforesaid, personally appeared LOUISE M. REDD, widow of Samuel R. Redd, deceased, who being duly sworn according to law, deposes and says that the facts set forth in the foregoing PETITION FOR FAMILY EXEMPTION IN CASH are true and correct to the best of her knowledge, information and belief. Sworn and subscribed to before me this . U ~ day of vfl~ , 1968. Notary Public My Commission Expires: MARIEM M. NEll, Notary Pub1le CALIFORNIA. WASHlNGTGN co., PA. My CommaSSIOn expuesJuly 14, li&i -3- -.-·, ........ ·-·,-.. Jinsl3fl1Iill nub ·~stament. . '). . I, SAM R REDD. a.lias SAMUEL R. REDD of Fallowf±eld ·~.;~::,,:_ :9:-..sbip• Washing1;:n Cotmty1 Pennsylvania• being of sound and. dis- ~~~ ,J.;.7' 1!-~ . . • ~:;;;:.;;:;ti~~\· . pOsing mind, memory and understanding, do ma~e, publish and declare ·~:r~~~~lf·:c'. . . . . . . . . . , ?.~··1 '<,»·-. ;this to be my Last Will and Testament, hereby revoking and ma~ing .. ·: >'II/ ·voicl any and all other Wills made by me at any time heretofore. FIRST: I direct that all of my just debts and • !'uneral ,expenses shall be paid as soon as may be convenient after my ' . death. .. \ SECOND: I give, devise and bequeath all of the re- mainder of my estate of whatsoever kind and nature, and wheresoever situate at the time of my death, to my beloved nephew, D~AN ~~ REDD. . . ' . \absolutely. and in fee simpl~. his heirs and assigns forever, if he $hall survive me; but, if my ~aid nephew shall predecease me, then, j in such ev~~~-I give, ~ev1~e and b&queat~ my ~aid residuary estate to my be~oved ~ieqe by m~rriage, .the wife of my nephew Dean ~· Redd, • . • ' i . -. ' t• • . I ; ETHEL R~~P, absolutely, and in fee simple, her heirs and ~ssign~ . '• , I ' . , , forever, ~f spe ~ha~~ survive me; but, if b<;l-th my sa~d nephew ~d . . . . i. . ,, ~ . ' ' . . my .. said niece ~hall prec:J.ecef.lse me, -t?hen, in sugh event, I give, • . . I ~~. t ' I •' ; I r • • devi~e and b~queath ~Y said residuary'estate to ~he children of my ' . '. . beloved nephew, Dean. E. Redc:J., in· equal $hares, ~h~re and share . ' . ,· .1 alike, their heirs and assigps, ·absolutely and foreve:p. At the time , . I . . or· the execution <:>.f this \'li?-1, my said n~phew has ~'v1<;> ~hil~ren, ' ~ . . ETHEL JEAN REDO and WINONA MARIE REDO~ lJly purpose 'in specifying ·• I . ' . .·, ' I thetn in this Will is .not as a matter of restriction~ ·but merely for t. I ; ·• •-1 1 . ' • . 'i 'It ' , the p~rp~se of info~mation and identification • t I I 1 t I 1 J I, EXHIBIT 11 A 11 (continued) ·-.~-~-·-·-·--·--· :· .. -.-·:····-·-:---:-:::---· ~~ ·--. ............... -- . ·: ... . I ., I • THIRD: Should any of my said nephe'r'r' s children not have attained their majority at the time of the vesting of their inheritance by virtue of this, MY LAST WILL and TESTAMENT, -I hereby nominate, constitute, and appoint my friend and attorney, HOWARD F. CARSON, as Testamentary Guardian for said minor children. FOURTH: I do hereby nominate, constitute, and appoint to serve as Executor of this, NY LAST \'/ILL and TESTAf.IEi·~T 1 my beloved nephe\'r, DEAN E. REDD, but, if he is unable or um·dlling, .for any reason, to act as Executor, I hereby appoint my beloved niece by marriage, ETHEL REDD, to serve as Contingent-Executrix in his stead, but, in the event, she is unable or un~nlling, for any reason, to act as Executrix, I here~y appoint my friend and attorney, HOVTARD F. CARSON, to serve as Contingent-Contingent-Executor in her stead. IN WITNESS WHEREOF, I, SAN R. REDD, alias SAMUEL R. REDD,. the Testator above name~, have herj~~~ subscribed my name and affixed my seal, this ~~~ay ~ 1960, A. D. -..&rnt!~~--!:-/)'f~=-'2(!'-"--~,....._'d....__, __ ~-{ SEAL Sam R. Redd, alias Samuel R. Redd -<l~)('~q The foregoing instrument, consisting of two (2) pages, including this page, ~ach page bein~ type~n;-itte11 only on one side, was at the date thereof by the said SAM·R. REDD, al;~s SM,~EL R. RED . ~ ' ~ signed, sealed and declare~ to be his LAST WILL and TESTAJffiNT in ~he '· • I t presence of us, who, at 'h~~ requ~st, ~n ~is presence, ~nd ~n _the ' ' presence of each other,have subsc~ibed our names as attesting witnesses thereto. ' residing at ~,~·A. -Second and Last Page- EXHIBIT "A" t I i . l . ~ J ' IN THE ORPHANS1 COURT OF WASHINGTON COUNTY, PENNSYLVANIA IN RE: ESTATE OF SAMUEL R. REDD, Deceased. ) ) ) ) ) N>. of 1968 ----- ACKNOWLEDGMENT OF RECEIPT OF NOTICE AND NOW,~ ]0 , 1968, it is hereby acknowledged that . notice was given to me, the Executor of the Estate of Samuel R. Redd, decease , by Louise M. Redd, widow of the said decedent, that she will file in the said Court her Petition claiming cash of the decedent in the amount of One Thousand ($1, 000. 00) Dollars as provided by Section 211 of the Fiduciaries Act of 1949, as amended, and the undersigned hereby verifies that all of the averments set forth in the foregoing petition are true and correct tq the best of his knowledge information and belief. Dean E. Redd EXHIBIT rtB11 OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET CALIFORNIA, PENNA. 68-018 ' . IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA IN RE: ESTATE OF SAMUEL R. REDD, Deceased. ) ) ) ) ) DECREE No. of 1968. ------ AND NOW, ~••. £~ fz, 1968, upon consideration of the within Petition For Family Exemption In Cash, and the presentation of proof of notice, One Thousand and 00/100 ($1, 000. 00) Dollars in money is set apart and awarded to LOUISE M. REDD, as her family exemption under Section 211 of the Fiduciaries Act of 1949, as amended. By the Court: \---~, ~ .. I f (" P.J. ' 68-018 gja '-- IN THE ORPHAN'S COURT OF WASHINGTON COUNTY, PENNSYLVANIA IN RE: ESTATE OF SAM R. REDD also known as SAMUEL R. REDD NOTICE OF .EiE.CTION TO DEAN E. REDD, EXECUTOR OF THE LAST WILL AND TESTAMENT OF THE SAID DECEDENT: TO RUSSELL MARINO, REGISTER OF WILLS AND CLERK OF THE ORPHAN'S COURT OF WASHINGTON COUNTY: TO LEGATEES, DEVISEES AND CREDITORS OF THE ABOVE ESTATE: WILL YOU PLEASE TAKE NOTICE, that I, LOUISE M. REDD, widow of the said Sam R. Redd, alias Samuel R. Redd, deceased, do hereby elect to take against the will of the said decedent, dated June 6, 1960, and against all conveyances inter vivos made by the decedent which may be treated by me as testamentary dispositions so far as I am concerned under Section ll of the Estates Act of 1947, as amended, and in lieu thereof to take and receive the share of the . . decedent's estate to which I am entitled by my election, as pro- vided in Section 8 of the Wills Act of 1947, and request you to record and file this notice in accordance with the Act of Assembly in such case made and provided. / I .. COMMONWEALTH OF PENNSYLVANIA ) ) ss: COUNTY OF WASHINGTON ) • . .' On this jf:ch day of the subscriber, a Notary Public in ~' 1968, before me, and for the Commonwealth of Pennsylvania, and residing in the Borough of California, Washingto County, personally appeared the above named LOUISE M. REDD, widow of Sam R. Redd, alias Samuel R. Redd, deceased, and in due form of law acknowledged the said notice of her election to be her act and deed for the purposes therein mentioned, and desired that the same might be recorded as such. WITNESS my hand and notarial seal the day and year aforesaid. Notary Public My Commission Expires: MARIErA M. NEll, Notary Pulic CAUFORNIA. WASHINGTON CO., PA. My Commission expires Jllfy 14, 1969 I I' 'H 0 STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law, depose and say that the above account as stated is true and correct as ___________ }J_~--------------------------verily believes. Sworn and subscribed be,fore me this ______ :?_t!L ______ _ day af 11£. ~!.C. 'r!.. ..... .... . . .. . . ..... .... ...... 19 -~ ~--· .. . ··---~~~t~~~:=~~-!~(j3 ___ _ 410 WASHINGTON AVI!., CHARLii:ROI, WAI!IH, CO.; PAl My Commission expires 1st Monday in J~n. 1972 Washington County, ss: £) C'~ ---------~--------------------------------·'-------------------Dean E. Redd I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court, as evidence by proofs thereof filed to No. _____ ,Yf~~t1_ _______________________ _ Witness my hand and official seal this.~--------------------- day of.... --~·-·································· ·: 19 .. ?f... ---~--~------------ Register of Wills --...,._ -... -«-~~-·-~-..... .,. .. -~ _....., ___ ----~------..~ -- ci z r-i • (J) 0:: ::I s s CiS CiS (f) (f) "' . . ~ .- ...., -~ 0 ...., -: ,, , t ~I o t ... The Court is respectfully requested to determine proper distribution in this estate. /I~F,~ Counsel for Accountant tfF'C)cr -1··-6p 1969 FIRST AND FINAL ACCOUNT OF DEAN E. REDD, EXECUTOR OF THE ESTATE OF SAMUEL R. REDD,a/k/a SAM R. REDD, DECEASED, LATE OF FALLOWFIELD TOWNSHIP, WASHINGTON COUNTY, PENNSYLVANIA. R E C E I P T S The Accountant is charg_tad as follows: Feb. 4 Per Inventory and Appraisement filed $ 73,591.75 Income Items: Pages 2 to 5 TOTAL ASSETS AND INCOME R E C A P I T U L A T I 0 N Total Assets and Income Less Credits: Pages 6 to 10 TOTAL ASSETS REMAINING STATUS 0 F ESTATE A: Cash on Hand in First National Bank, Charleroi, Pennsylvania B: 1/10 Interest in M. H. & Sam Redd Well C: 1/10 Interest in Blanche Redd Well G: 1957 Two-Door Chevrolet Sedan H: Used Up-Right Piano and Bench J: Savings Account in First Federal Savings and Loan Association of Washington, Pennsylvania K: Moneys due from Dean E~ Redd for Purchases of Estate's Assets: Farm -Auction Price -Share of 1968 Taxes $47,000.00 69.23 4,500.00 Engine -Auction Price Miscellaneous Items from Sale on September 7, 1968 158.75 $51,727.98 Less: Credit for moneys paid 24,819.23 Total due, which is to be off set by his share of the Estate as heir TOTAL ASSETS AVAILABLE FOR DISTRIBUTION 4,265.08 ·$ 77' 856. 83 $ 77,856.83 28,241.04 $ 49,615.79 $ 18,507.04 400.00 600.00 100.00 100.00 3,000.00 26,908.75 $ 49,615.79 R E C E I P T S The Accountant is charged with the follow~ng Items o£ Income: Date Payor 1968 March 5 Various Unnamed Customers 5 c. W. Phillips 5 Steve Yuscbak 5 Joseph Glesk 9 Diann Pivarnik 11 Andrew Malinchak 12 Helen Byrne 20 Various Unnamed Customers 20 Frieda Lutes 20 Conrad Tree Service 28 Della Smith 28 Edna Lukins 28 Walter Brandon 28 Diann Pivarnik 28 Snee & Eberly 29 Steve Yuschak 29 Marge Rossini, Agent 29 Marge Rossini, Agent 29 Marge Rossini, Agent April 9 Andrew Malinchak 9 c. W. Phillips 16 Various Unnamed Customers 16 C. Solomon 19 Frieda Lutes 19 Githen 1 s Agency 24 Steve Yuschak - 2 - Item Sales o£ Water March Rent March Rent March Rent February Rent March Rent March and April Rent Sales o£ Water March Rent Damage to Tree Back Rent February and March Rent February and March Rent March Rent Gas Royalty £or Year Beginning 3/1/68 April Rent Gas Overage Royalty Distributions (Dec. Jan. Feb.) Gas Royalty on M.H. Redd and Sam Redd Well Gas Royalty on B. Redd Well April Rent April Rent (minus deduction £or water tank) Sales o£ Water Sales o£ Water Rent Paid to May 18, 1968 Refund on Insurance May Rent Sub-Total $ $ Amount 26.10 52.00 75.00 30~00 20.00 35.00 70.00 10.00 45.00 32.25 35.00 70.00 20~00 20.00 114.00 75.00 11.50 12.00 35.00 35.00 26.20 12.80 10.00 45.00 2.00 75.00 993.85 --------~ ------------------------------------------------------~ R E C E I P T S C 0 N T I N U E D 1968 April 24 Joseph Glesk 24 Diann Pivarnik April 30 Andrew Malinchak May June July 30 William F. Behrendt 30 William F. Behrendt 8 C. W. Phillips 8 Andrew Malinchak 20 Edna Lukins 20 Walter Brandon 20 Andrew Malinchak 20 Frieda Lutes 20 Social Security 23 Joseph Glesk 23 Diann Pivarnik 23 Steve Yuschak 23 Warren Mugrage 23 John Brudnak 3 William F. Behrendt 3 Pittsburgh Outdoor Advertising 26 C. W. Phillips 26 Andrew Malinchak 26 C. Solomon 26 Githen's Agency 2 Marge Rossini, Agent 2 Marge Rossini, Agent 8 Tri Realty 12 Tri Realty 12 Pittsburgh Outdoor Advertising 12 L. Tyhonas Sub-Total Forwarded April Rent $ 993.85 30.00 3 April Rent 1/3 Water Bill May Rent 1/2 Electric Circuit for Range and Dryer Part Payment of May Rent 20.00 7.03 75.00 20.67 26.20 Part Payment of May Rent 20.00 April Rent 35.00 April Rent 10.00 Balance of May Rent 15.00 Rent Paid to June 18, 1968 45.00 Lump Sum Death Benefit 165.00 Rent Paid to May 18, 1968 Plus 1/3 Water Bill 24.53 April Rent 20.00 June Rent 75.00 June Rent 35.00 June Rent 35.00 June Rent 75.00 Sign Board Rental 25.00 June Rent 52.00 June Rent 35.00 Sales of Water 12.00 Refund on Insurance 21.00 Gas Royalty on B. Redd Well (Mar. Apr. May) 45.00 Gas Royalty on M.H. Redd and Sam Redd Well (Mar. Apr. May) July Rent Remainder of July Rent Sign Board Rental Sales of Water Sub-Total 15.44 153.94 286.65 60.00 29.00 $2,492.31 1968 July Sept. Oct. Nov. Dec. R E C E I P T S C 0 N T I N U E D 12 c. Solomon 12 Commonwealth of Penna. 12 Commonwealth of Penna. 13 c. Solomon 13 J. Marchezak 2 Marge Rossini, Agent 2 Marge Rossini, Agent 14 G. Stablein 16 Dean E. Redd 21 Charleroi Federal Savings and Loan Assoc. £or Alfieri - 22 Tri-Realty 22 Tri-Realty 22 Tri-Realty 22 Tri-Realty 22 Tri-Realty 28 Emil Panza 15 Tri-Realty 15 Tri-Realty 12 Oliver N. Hormell 31 West Penn Power 31 Marge Rossini, Agent 31 Marge Rossini, Agent 31 Marge Rossini, Agent Sub-Totals Forwarded $2,462.31 Sales o£ Water Refund of License Fee Refund of License Fee Sales o£ Water Sales o£ Water Gas Royalty on B. Redd Well (June July August) Gas Royalty on M.H. Redd and Sam Redd Well (June July August) Share o£ 1968 Taxes on Purchase o£ 101 Fallow£ield Partial Payment o£ Share of 1968 Taxes on Purchase of Farm Share o£ 1968 Taxes on 16.00 10.00 10.00 20.00 56.00 70.00 20.89 75.65 58.20 Purchase o£ 7th & Washington 69.62 August and September Rents: 7th And Washington Farm Property 101 Fallow£ield Avenue 104 Lincoln Avenue October .Rent November Rent-Final Month Farm Property November Rent-Final Month 101 Fallow£ield Avenue Share o£ 1968 Taxes on Purchase o£ Lot #37 Refund.· Gas Royalty on M.H. Redd and Sam Redd Well (Sept. Oct. Nov.) 85.50 293.55 139.00 71.25 30.00 149.15 54.05 2.56 1. 71 20.00 Gas Royalty on B.Redd Well 40.00 Gas Overage Royalty Distribution (Sept. Oct. Nov.) Sub-Total 18.86 $3,774.30 - 4 - RECEIPTS CONTINUED Sub-Totals Forwarded $3,774.~ 1969 Feb. 14 Taggart & Company Interest Received: (GMAC Notes) Maturity Value $24,048.96 Purchase Price 23,702.65 346.31 17 Fraternal Order of Eagles Death Benefit 75.00 24 John Magruda Share of 1968 Taxes on Purchase of 104 Lincoln Ave~ 58.44 March 5 Dean E. Redd Balance of Share of 1968 Taxes on Purchase of Farm 11.03 Total Items of Income $4,265.08 - 5 - C R E D I T S The Accountant claims credits out of the assets of the Estate~ Date Payee 1968 March 7 West Penn Power 7 Marshall's Plumbing & Heating 11 Ben Cooper, Tax Collector 18 Githen's Insurance Agency 18 Githen's Insurance Agency 21 Mon Valley Newspaper 22 Githen's Insurance Agency 23 Howard F. Carson 2/27/68 Reg. of Wills 3/26/68 Washington County Reports 28 Marshall's Plumbing & Heating April 2 Authority of the Borough of Charleroi 3 West Penn Power 8 9 9 9 9 11 16 16 22 Marshall's Plumbing & Heating Internal Revenue Service James C. Tuman, Tax Collector Morton Itzkovitz, Wage Tax Collector May Al temara Wylie S. Rittenhouse Keystone Television Collins-Hall Agency Howard F. Carson 30 May Altemara Item Amount Farm Electricity for February $ 17.01 Repairs Fallowfield Township Fire Hydrant Tax -1968 Fire Insurance Renewal 101 Fallowfield Avenue Fire Insurance Renewal 700-702 Washington Avenue ~ Advertising Estate Liability Insurance Reimbursement for Costs Advanced: Probate of Will 13.50 Advertising 12.50 Repairs Water Bills: 101 Fallowfield Ave. 21.10 702 Washington Ave. 6.70 Farm Electricity for March Repairs for 101 Liquid Plumber Labor Sewer Machine Fallowfield: .95 14.00 18.00 100.80 6.00 26.00 48.00 10.50 73.00 26.00 3.69 27.80 16.81 32.95 Decedent's 1967 Income Tax 676.32 Fallowfield Township - Wage Tax -1967 1.38 Charleroi Area School District Wage Tax -1967 1.38 Preparation of Income and Wage Tax Returns 35.00 Auctioneering Services at April 11, 1968 Sale 300.25 Repair of Television Set 13.25 Earned Premium on 1947 Ford Insurance 26.00 Reimbursement for 2 Short Certificates 2.00 Trip to Washington Witness on Will -6-Sub-Total 10.00 $'l '454.14 C R E D I T S C 0 N T I N U E D 1968 April 30 Oliver N. Hormell, Esquire May June July 30 West Penn Power 7 West Penn Power 7 Sun Paint and Tile Center 7 Marshall's Plumbing & Heating 9 Grant. Bliss Hardware 9 The Valley Independant 14 The Washington Hospital 16 Charles J. Sanders 3 Stemgas Publishing Co. 5 Malcolm L. Morgan, County Treasurer 5 Harold L. Schrock, Funeral Director 12 L. J. Quetsch, M. D. 17 Marshall's Plumbing & Heating 17 Mario Carcella 20 West Penn Power 2 Authority of the Borough of Charleroi 8 Pete Caltagirone 22 Quinet Monument Company Sub-Totals Forwarded $1 '454.14 Reimbursement for Recording Election to Take Action Against Will 7.50 Installment of Range Circuit and Dryer Circuit 41.34 (This is 1/2 of the install- ment charge-1/2 was paid by Behrendt -the tenant) Farm Electricity for April 11.34 Paint 98.31 Miscellaneous Plumbing Items 1.19 Padlocks 8.65 Rental Ads: 7th and Washington 101 Fallowfield 4.80 4.80 Balance of Decedent's Bill 2/10/68 to 2/22/68 Making Estimate of Damage .~~60 5.35 to Hedge at 104 Lincoln Ave. 10.00 Advertisement in "Iron Men Album" for Sale of Steam Engine 2.10 1968 County Taxes 239.56 Payment on Account of Decedent's Funeral 1,000.00 Medical Care of Decedent 31.80 Installation of Lavoratory and Closet in Farm House (Tenant -Phillips) 101.35 Material and Labor for Wall on Decedent's Farm 50.00 F~rm Electricity for May 14.44 Water Bill: 101 Fallowfield Ave. 25.90 702 Washington Ave. 5.50 31.40 Installation of New Roof on Sun Porch and Repairs on Main Roof Tombstone for Decedent Sub-Total - 7 - 295.00 210.00 $3,623.07 C R E D I T S C 0 N T I N U E D 1968 July 22 Howard F. Carson Augustl2 Washington County Reports 20 Tri-Realty 23 Hunter Colvin 23 Fred Heslep 23 Dean E. Redd Sept. 3 West Penn Power 13 Clyde Province and Helper 13 Dean E. Redd 13 Grant Bliss Hardware 13 Marshall's Plumbing & Heating 16 Mon-Valley Newspapers Oct. 2 Authority of the Borough o£ Charleroi 2 West Penn Power 4 J. D. Woodward, Recorder of Deeds 4 J. D. Woodward, Recorder of Deeds 4 J. D. Woodward, Recorder of Deeds 7 J. D. Woodward, Recorder of Deeds 12 George W. and Elsie Stable in 14 W. Ross Allen, Tax Collector s. Sub-Totals Forwarded $3,623.07 Reimbursement for Four Assessment Certificates Advertising Notice o£ 2.00 Public Auction Sale 76.00 Fire and Liability Insurance Binder 129.00 Mowing Weeds Along Highway 10.00 Hand Mowing Weeds Along Highway 20.00 Mowing Pasture with Tractor and Rotary Mower 16 hours @ $6.00 per hour 96.00 Electric Barn Light 2.89 Parking Attendants Day o£ Auction Sale 25.00 Getting Steam Engine Repaired, Assembled and Demonstrating Same at Sale on September 7, 1968 200.00 Lock, Hasp, and Screws 1.47 Installation o£ Water Tank, Plus Various Plumbing Parts 106.52 Advertisement o£ Auction 46.10 Water Bill: 702 Washington Avenue 5.50 Farm Electricity £or June 8.30 Penna. Deed Transfer Tax- Al£ieri Deed 75.00 Penna. Deed Transfer Tax - Stablein Deed 40.00 Penna. Deed Transfer Tax - Magruda Deed 65.00 Penna. Deed Transfer Tax - Dean E. Redd Deed 470.00 18 Days Share o£ October Rent Estate's Share o£ Vacant Apartment Water Rent (2/3) 42.00 4.00 School and Borough Taxes 1968 -104 Lincoln Avenue Sub-Total - 8 - 46.00 201.00 $5,248.85 C R E D I T S 1968 Oct. 14 W. Ross Allen, Tax Collector 14 Ben Cooper, Tax Collector 15 Dean E. Redd 16 W. Ross Allen, Tax Collector 16 W. Ross Allen, Tax Collector 21 Tri-Realty 21 Howard F. Carson 7/31/68 Russell Marino C 0 N T I N U E D Sub-Totals Forwardea -School and Borough Taxes 1968 -Lot #370 -1968 Township and Road Tax -New Grate Bars for 110 Case Engine -School and Borough Taxes 1968 -Lots#947 and #949 ~ School and Borough Taxes 1968 Lot #37 -Fire and Liability Insurance and Endorsements -Reimbursement for Costs Advanced: $5,248.85 283.80 256.23 289.28 279.18 9.90 143.00 Clerk, Orphans' Court -Filing Petition 9/24/68 Russell Marino 10.00 Clerk, Orphans' Court -Filing Petition 12.50 21 J. c. McCleery 21 Harold L. Schrock 21 Gazella Mucy 22' Wylie s. Rittenhouse 22 Harold L. Schrock 28 Dean E. Redd Nov. 4 Emil C. and Donna L. Panzo Dec. 13 Louise M. Redd 20 George K. Gray and Sons 1969 Feb. 6 Commonwealth of Penna. 10 Howard F. Carson -Postage for Certified Letter to Fleming .86 23.36 -Appraisal of Five Pieces of Real Estate 800.00 -Balance of Funeral Bill 2,619.10 -Notary Fees on Four Deeds and Affidavits 4.00 -Auctioneering Services for Sale on September 7, 1968 3,503.75 -Interest on Funeral Bill 65.48 -On Account of Executor's Commission -19 Days Share o£ October Rent -Pro-Rated as of 10/ll/68 -Family Exemption -Repair Gas Line on Farm -Copy of Death Certificate -On Account of Attorney's Fees Sub-Total - 9 - 3,600.00 94.46 1,000.00 23.25 1.00 1,000.00 $19,244.64 C R E D I T S 1969 Feb. 19 Russell Marino, March Clerk of Orphans' Court 21 Gazella Mucy 21 Dean E. Redd ··5 Howard F. Carson, Esquire 5 Howard F. Carson, Esquire 12/17/68 Russell Marino, Clerk, Orphans' 2/4/69 Russell Marino, Clerk, Orphans' 5 Dean E. Redd 5 Raymond J. Curley, Justice of the Peace 5 Russell Marino, Clerk of Orphans' Court Court Court C 0 N T I N U E D Sub-Totals Forwarded $19,244.64 -On Account of Pennsylvania Inheritance Tax 5,750.00 -Notary Fee on Petition for Confirmation of Sales -Reimbursement for Expenses of Transfer of Motor Vehicle Titles -Balance of Attorney's -Reimbursement of Costs Advanced: -One Short Certificate -Filing Inventory -Balance of Executor's Commission -Notary Fee on Account and on RCC #33 Fee 1.00 18.00 1.00 12.72 2,892.84 19.00 292.84 3.00 -Filing Account TOTAL CREDITS 25.00 $28,241.04 -10 - Washington County Reports ~~~~~MKK'l{ Washington, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. 3, paragraphs (3) and (25). CouNTY OF WASHINGTON ) STATI! OF PENNSYLVANIA ( 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, published 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 oi 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: .......... ..F..~P-~-~-~.!'Y ... ~~.J ..... :U~§~ ........................ .. ............ ~~!~~ ... ?.!. .. ).~_!..,},~-~~ ......................... .. that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertisin&.._and -that all of the allegations of ,hi, ,m,,.,," "'~h""~'h'~ =,, .. _ ...................................................................................... . ~ --Editor Sworn to and subs s ---"'>- 14th. arc 8 ::~~~~ Washington 'w Ah~D, Notary Public ~· • as lllnton c p .. y Co,nrnission~E . o., a. N xptres ovember 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 t:hem for settlement to the Executors or Admin- istrators or their Attorneys • • • • • • • • • • • • • • • • • • REDD, SAM R., a/k/a SAMUEL R REDD, Dec'd. . Late of Fallowfield Township, Wash-mgton County, Penna. Executor: Dean E. Redd R D #2 Charleroi, Pa. ' · · ' Attorney: Howard F. Carson 212 Fourth St., Charleroi, Pa. ' Proof of Publication of Notice in The Valley Independent Under Act No. 587, Approved May 16, 1929, P. L. 1784, as amended by Act. No. 51 of April 24, .1931, P. L. 67 State of Pennsylvania County of Westmoreland }ss: Personally appeared before me William H. Pore, Secretary of Mon Volley Newspapers, Inc., a Penn- sylvania corporation, publisher of The Valley Independent, who, being duly sworn, deposes and says that The Valley Independent is a daily newspaper of general circulation in Fayette, Washington and Westmoreland counties, Pennsylvania, and elsewhere, published in the City of Monessen, Westmoreland County, Pennsylvania, that it was established June 28, 1902, since which date The Volley Independent has been regularly issued in said county, and that a copy of the printed notice or publication is attached hereto exactly as the same was printed and published in the ;egulor editions and issues of The Valley Independent on the following dates, February 29, 1968 March 1 and 8, 1968 Affiant further deposes and says that he is General Manager of The Valley Independent, a doily newspaper of general circulation, and as such is authorized to verify the foregoing statement under oath, and Affiant is not interested in the subject matter of the aforesaid notice or advertise· ment, and that all allegations in the foregoing statements as to time, place ~haracter of publica' tion are true. fr-~ ~ , ) ,2 { ;:;___ COPY of NOTICE f -Letterl of testame~tarv on the est:;.; . of Sam R. Redd, alias Samuel R. Redd olate of Fallowfield Township, Washing. ton County, deceased, having been grant· ed by the Register .of Washington Coun- ty, notice is hereby given to all persons indebted to said estate to. make immedi-ate payment, and to those having claims ' against the same to present them with-out delay to. Dean E. Redd, executor, R. D. #2, Charleroi, Pa., Howard F. Car-son, attorney, 212 Fourth Street, Charle-roi, Pa. 2;29.3;1,8 STATEMENT OF ADVERTISING COSTS: Howard F. Carson, Attorney at Law 212 Fourth Street Total PUBLISHER'S RECE,PT FOR ADVERTISING COSTS 1o.oo· .50 Man Valley Newspapers, Inc., publisher of The Valley Independent, a daily newspaper of general circulation, hereby acknowledges receipt of the aforesaid advertising and publication costs and certi- fies that the same have been duly paid. I . MON VALLEY NEWSPAPERS, INC. By "' ' '.. -HFC/g~----------------------ll~~55pp·-------~~~~~~-:-~. ~.·~0·~-~~-~~~--/~~~ ' ..... . . IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: ) ESTATE OF SAMUEL R. REDD, DECEASED. ) No. -;: ~0 of 1968 PETITION UNDER SECTION 543 OF THE FIDUCIARIES ACT OF 1949, AS AMENDED, TO ALLOW PUBLIC SALE OF REAL ESTATE WITH SAME TO HAVE EFFECT OF A JUDICIAL SALE AND UNDER SECTION 546 OF SAID ACT TO ALLOW EXECUTOR RIGHT TO BID AT SALE TO THE HONORABLE, P. V. MARINO, PRESIDENT JUDGE OF SAID COURT: The petition of Dean E. Redd respectfully represents: 1. That your petitioner, Dean E. Redd, is a resident of Fallowfield Township, Washington County, Pennsylvania, and his mailing address is RD #2, Charleroi, Pennsylvania; that he was appointed Executor 1n the Will of Samuel R. Redd, and that he was duly qualified as Executor of the Estate of Samuel R. Redd, Deceased, by the Register of Wills for Washington County, Penn- sylvania, on February 26, 1968. 2. That the said Samuel R. Redd, Deceased, died, testate, a resident of Fallowfield Township, Washington County, Pennsylvania, on February 22, 1968. 3. That the only party in interest under the Will as an heir and legatee is Dean E. Redd, a nephew of the Decedent, the herein petitioner, of RD #2, Charleroi, Pennsylvania; the only par~y .in interest under the intestate law is the Decedent's widow, Mrs. Louise Redd, c/o Oliver N. Hormell, Esq., California, Pennsylvania. Both parties ire sui juris. A copy of the Will is attached hereto and marked "Exhibit A11 • 4. That among the assets of the said Samuel R. Redd, Deceased, were the following briefly described pieces of real estate: a farm of approximately 76 acres in Fallowfield Township, including mansion house, tenant house, and several miscellaneous buildings, barns, sheds, etc.; a duplex-apartment dwelling at 700 Washington Avenue, in the Borough of Charleroi; a three story apartment dwelling at 101 Fallowfield Avenue, in said Borough; a brick dwelling at 104 Lincoln Avenue, in said Borough; and a vacant lot, upon which an advertising billboard type sign is erected, on Lincoln Avenue Extension, in said Borough.(Fot de- tailed descriptions see "Real Estate" portion of proposed Inven- tory, which is attached and marked "Exhibit B". It is proposed that the valuation parts of the Inventory be later inserted in accordance with the prices for which the various items are sold at the Public Sale subject hereof.) 5. Such of the above pieces of real estate as are now rented or have been rented during the course of the administration of the estate with their monthly rental values being: a. 700 Washington Avenue $160.00 b. 101 Fallowfield Avenue 85.00 c. 104 Lincoln Avenue 75.00 d. Lot on Lincoln Avenue Ext. 25.00 (Year) e. Tenant House on Farm 52.00 f. Mansion House on Farm 75.00 6. Official certificates of the assessed valuation of each piece of real estate and are attached hereto and are marked Exhibits "C-1, C-2, C-3, and C-4 and C-5". 7. That no pa~t of the Decedent's real estate has been sold by your petitioner prior to this time. 8. That the usual form of Executor's Deed with a special fiduciary's warranty is proposed to be used, executed and - 2 - , deiivered to complete the sale or sales to the highest bidder or bidders at the Public Sale(s) of said five pieces of real estate, listed above in Paragraph 4. 9. That the Public Sale(s) will be conducted by Registered Auctioneer Wylie S .. Rittenhouse on Saturday, September 7, 1968, with a separate auction to be held for each piece of real estate: It is presently planned to begin the Sales on the said date at 9:30a.m., with the properties to be sold in this order: 700 Washington Avenue, 101 Fallowfield Avenue, 104 Lincoln Avenue, Vacant Lot on Lincoln Avenue Extension, and Farm. 10. That the Public Sale(s) will be duly advertised in accordance with O:rphans Court Rule 9 ( 6). Suggested form of the notice is attached and marked "Exhibit D". 11. That there are no known liens outstanding and that the only major indebtedness in the sum of $2,619.10 to Harold L. Schrock for balance of funeral bill. 12. That your petitioner is advised and believes that the bidding at the auction(s) would be more competitive, and there by more beneficial to the estate if the auctions are given the effect of judicial sale(s). 13. That your petitioner believes that if he is per- mitted to participate in the auction(s) the estate and all in- terested parties will benefit by his being allowed to enlarge the competition of the bidding. WHEREFORE, in compliance with the provisions of Sections 543 and 546 of the Fiduciaries Act of 1949, as amended, your petitioner requests the sales of the real estate of the de- cedent's estate have the effect of judicial sales, and, your pe- titioner further requests the approval and permission of your Honorable Court to participate in the bidding of the auctions. And he will ever pray, etc. o8~e~ Dean E. Redd - 3 - ·"" --- .-., ' ·--,;.. COMMONWEALTH OF PENNSYLVANIA ) .: COUNTY OF WASHINGTON ) ss: Before me, a Not~ry Public, the undersigned officer, in and for said County and.State, on this 19th day of July, 1968 personally appeared DEAN E. REDD, who, being duly sworn according to law, deposes and says that he is the Executor of the Estate of Samuel R. Redd, Deceased, and that the facts set forth in the foregoing petition are true and correct to the best of'hi~ '• i / { . -: ' knowledge, information and belief. ( .. . ' GAZELLA MUCY, NOTARY PUBLIC CHARLEROI BOROUGH, WASHINGTON COUNTY MY COMMISSION EXPIRES AUG. 30, 197t ' . ' r IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: ESTATE OF SAMUEL R. REDD, ) ) ) No. .Je<R of 1968 DECEASED. 0 R D E R AND NOW, this ~ day o£ July, 1968, after consid- ering the annexed petition, and on motion o£ Howard F. Carson, Esquire, Attorney £or the petitioner, IT IS. HEREBY ORDERED AND DECREED that the five parcels o£ real estate, situate in the Township of Fallow£ield and in the Borough o£ Charleroi, both in Washing- ton County, Pennsylvania, be sold at public auctions on Saturday, September 7, 1968, beginning at 9:30a.m., E.D.S.T., with such sales to have the effect o£ being judicial sales; and IT IS FURTHER ORDERED AND DECREED that the Executor, Dean E. Redd, be permitted to participate in such auction or auctions in his own individual capacity. At the commencement o£ the auction the Auctioneer.or the Attorney £or the Estate shall announce to the assemblage that the Executor has been authorized to participate in the bidding, that his position does not entitle him to any more rights than any other bidder, and that under the Rules o£ Court bids may be rejected OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET CALIFORNIA, PENNA, 68-018 .. --\ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~ PENNSYLVANIA --ORPHANS'1 COURT DIVISION IN RE: FIRST AND FINAL ACCOUNT Account Number OF DEAN E. REDD1 EXECUTOR 63 -68 -326 OF THE ESTATE OF SAMUEL . " R. REDD, a/k/a SAM R. REDD, deceased. OBJECTIONS TO ACCOUNT TO THE HONORABLE~ THE AUDITING JUDGE: AND NOW~ this 7"1::1!. day of May, 1969, LOUISE M. REDD, widow oft e deceased, as will appear from the objections hereinafter stated, objects to the first and final account filed by Dean E. Redd, Executor, under the Will of the decedent filed with the Register of Wills of Washington County, Pennsylvania, on the :<6~ day of ~ , 196B, for the following reasons: 1. The executor's commission is excessive in that the sum of $3, 892. 84 is in excess of 5% of the total value of the inventory and appraisement filed. 1 2. The attorney's fees are excessive in that the sum of $3, 892. 84 is in excess of 5!1/o of the total value of the inventory and appraise- ment filed. 3. The family exemption of $1, 000. 00 paid to Louise M. Redd on December 13, 1968, is a preferred claim and should not be included as credits in such a way as to make the inheritance tax liability of Louise M. Redd increased by the tax thereon, and she is entitled to said exemption in addition to her residuary share i the estate. -1- 'f) 4. The share of Louise M. Redd in the estate is subject to an inheri- tance tax at the rate of 6%. and her share in the estate should not be reduced by the use of part of the same to pay the inherita ce tax or any part thereof of Dean E. Redd which is at the rate of 15%. 5. The expenditure by Dean E. Redd on September 13, 1968, of $200. 00 for repairs to a steam engine which he himself purchas d at a sale on September 7, 1968, was improper. 6. The expenditure by Dean E. Redd on October 15, 1968, of $289. 28 for grate bars for a case engine which he himself purchased at a sale on September 7. 1968, was improper. 7. The payment made to J. C. ·McCleery on October 21, 1968, of $800. 00 to appraise real estate was unreasonable and excessive. 8. The payment made to Wylie S. Rittenhouse on October 22, 1968, of $3,.503. 75 for auctioneering services for one day were un- reasonable and excessive. 9. The use .by Dean E. Redd of estate assets of $51, 727. 98 since September 7, 1968, interest free while taking credit as an heir and for commission purposes of the money invested in GMAC notes, which money is and was largely represented by the share of Louise M. Redd in 1he estate, is unreasonable and improper. 10. An established business for the sale of water was not included among the decedent1s assets. 11. To carry a balance of $18, 507. 04 in a checking account without putting some of the same into legal investments during the administration of the estate is unreasonable. -2- •,' 12, The accountant has failed to include among the assets of the estate certain gas wells owned by the decedent. 13. The payment made to Dean E. Redd on August 23, 1968, of $96. 00 for mowing of pasture was improper. 14. The payment of $65, 48 to Harold L. Schrock on October 22, 1968, for interest on the funeral bill when assets were available to pay the bill before interest should be due and owing was improper. 15. The payment on December 20, 1968, of $23, 25 to George K. Gray and Sons for repairs to a gas line on the farm, when the farm ha been sold on September 7, 1968, was improper. 16. The objectant herein requests your Honorable Court to surcharge the accm;nitant for all excessive, improper or unreasonable claims paid, and for sums lost from failure to invest; to requir adjustments to be made in the objectant's residuary share becau e of lower tax liability and family exemption credit due to her;and such other remedies as the Court shall deem proper in the circumstances. -3- '.~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ) ) SS: ) Before me a Notary Public, the undersigned officer, in and for the County and Commonwealth aforesaid, personally appeared LOUISE M. REDD, who, being duly sworn according to law deposes and says that she is the widow of Samuel R. Redd, also known as Sam R. Redd, deceased; that the objections above set forth are not filed for the purpose of delay. but because it is believe that they raise proper questions regqrding the assets and liabilities of deceden 1 s estate and the balance available for distribution to the parties fairly entitled thereto, and in order to prevent injustice in the administration and distribution of decedent 1 s estate. (se 1) Louise M. Redd Sworn and subscribed to before me this 14 I day of May, 1969. Notary Public My Commission Expires: .. . MARIEM M. NEIL, Notsry Publb CALIFORNIA, WASH!NGlON CO., PA. I \ ' -My Comm1ssron exprre~ July 14, 1969 -4- j . d '" . ' , I < W I~ ~ A • IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA. ORPHANS' COURT DIVISION NO. 63 -68 -326 IN RE: FIRST AND FINAL ACCOUNT OF DEAN E. REDD, EXECUTOR OF THE ESTATE OF SAMUEL R. REDD, Deceased. S T I P U L A T I 0 N _:: -11 ~~·-~ j·~· ~ ~ ~3' ~_arM>n/ ~~If~~~ -t'~~ I 5022 I '/-- L ........... f HFC/cr 1 '-4p ---·-3/9/70-- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: FIRST AND FINAL ACCOUNT OF DEAN E. REDD, EXECUTOR OF THE ESTATE OF SAMUEL R. REDD, ) ) ) ) ) ) No. 63 -68 -326 Deceased. S T I P U L A T I 0 N WHEREAS, DEAN E. REDD, the residuary legatee of Samuel R. Redd, deceased, in his capacity as Executor of the estate of said decedent, filed his Account with the Register of Wills on February 26, 1969; and WHEREAS, LOUISE M. REDD, widow of the decedent, filed 16 Objections to said Account on May 7, 1969; and on May 17, 1969, the Executor made and filed his Answers to said Objections; and WHEREAS, after conferences held in chambers by the Court, President Judge P. V. Marino, with Howard F. Carson, Esquire, as attorney for the Executor, and Oliver N. Hormell, Esquire, as attorney for the Widow, on February 10, 1970, the Court made an_ Adjudication disposing of the Objections as follows: 1. Dismissed. 2. Dismissed. 3. Moot. 4. Agreed to by Counsel for Executor at conference. 5. Withdrawn at conference by Counsel for Widow. 6. Dismissed. 7. Dismissed. 8. Sustained and Executor surcharged $753.75. 9. Action deferred until rendering distribution decree. 10. Dismissed. 11. Action deferred until rendering distribution decree. 12. Dismissed. 13. Dismissed. 14. Dismissed. 15. Dismissed. 16. Dismissed. WHEREAS, on February 18, 1970, the Executor filed his formal Exception to the surcharge o£ $753.75; and WHEREAS, on February 25, 1970, the Court set a hearing to be heard on March 25, 1970, which date was later changed to March 30, 1970, at 1:30 p.m., "to receive testimony concerning all objections filed to the account as well as testimony concern- ing the exceptions filed ±n behalf o£ Dean E. Redd, the accountant, to the Court's adjudication." WHEREAS, counsel £or the Widow and the Executor have con- £erred in an effort to negotiate and settle as many o£ the issues in dispute as could be agreed upon, subject to the approval o£ the Court. AND NOW, this 2_ ~ day o£ March, 1970, it is agreed by the undersigned, being all the parties in interest in respect to the subject matters in controversy, that with one exception, all issues raised by the Objections of the Widow have been resolved and settled and are hereby withdrawn £rom the consideration and determination o£ the Court; the one exception is the matter o£ the surcharge o£ $753.75. Subject to the approval o£ the Court, the parties agree that the testimony to be presented to the Court on March 30, 1970,-will be limited to Exception of Dean E. Redd to, said surcharge. 2 .. It is agreed by the parties that the tptal and full con- sideration to pass between the parties for the making of this Stipulation is that in return for the Widow's withdrawing her Objections, as aforesaid, the Executor, upon the approval of this Stipulation by the Court, will forthwith pay to Oliver N. Hormell, as attorney for the Widow, Louise M. Redd, the sum of $18,037.57, being the present balance of the Estate's checking account, except for the sum of $1,000.00 which the parties have agreed should be retained by the Executor for contingencies. It is also agreed by the parties that, excepting the dis- position of the surcharge of $753.75, the liability of Dean E. Redd, both as Executor and as purchaser of the farm, et al., shall be restricted and limited to the payment to the Estate of the sum of $26,908.75, being the moneys computed by the Accountant and shown on page 2 of the Audit Petition as being due from Dean E: Redd for the purchases made by him of certain assets of the Estate, which said sum shall be off set and decreased by his share of the net distributive assets of the Estate. It is further agreed that in determining the net distri- butive shares of the Widow and Dean E. Redd, in his capacity as legatee, the computations shall include the Estate's Savings Account in the First Federal Savings & Loan Association, Washing- ton, Pennsylvania, in the sum of $3,000.00, plus accrued interest. (This sum is on such deposit to guarantee the payment of the Penn- sylvania Transfer Inheritance Tax; said Association being the Mortgagee of the purchasers of part of the farm, and such deposit ;;::::;;~ciation~rt,~y !Howard F. Carson, Attorney Oliver N.~ell, Attorney for Dean E. Redd, Executor, for Louise M. Redd, as Widow Accountant, Exceptant and and Objectant to Account Residuary Legatee 3 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNT.Y, PENNA. ORPHANS' COURT DIVISION In Re: First and Final Account of Dean E. Redd, Executor of the Estate of SAMUEL R. REDD, Deceased. ( )1 ( -} ( ) ( ) No. 63-68-326 ADJUDICATION Marino, J. February 10, 1970. Objections to the Account were filed by Louise M. Redd. Her counsel and estate counsel stipulated that the objections might be disposed of by the Court without the necessity of taking testimony of witnesses at a formal hearing. A:conference was arranged with the Court and both counsel attended ,· and I?-ade certain statements and remarks for the Court, }n ~eference to these objections; (16 in number). From the pleadings and remarks of counsel, we make the following disposition of the said objections: ' 1. The objection to the executor's commission of $3,892.84 is dismissed as it was determined that it amounted to exactly 5% of the inventory value plus the income. We feel that this is proper. A 5% commission has long been approved by this Court. 2. The same objection was made to the attorney's fees, in the same amount. The objection is dismissed for the same reason, a 5% commisston being one that has been sustained for many years. 3. This objection is now moot. 4. This objection was disposed of by counsel and the Court makes no further comment on it. 5. Counsel agreed on the disposition of this objection also. 6. Decedent requested this expenditure of $289.28 on May 19, 1967 (before his death}. Accountant paid for same out of his own funds. It is only proper 'that he be reimbursed for same. 7. Objection is made to the payment of $800 for real estate apprais;als ' made by J. C. McCleery, a.licensed real estate broker. He appraised five different parcels of. real estate. -The total appraised value was $61,100. The I ' i • properties were sold at public sale and after spirited bidding the actual bid price total was $65,175. This objection is dismissed as we feel that the compensation was fair and reasonable and the services were necessary. 8. -Objection is made to the payment of $3503.75 to Wylie S. Rittenhouse for auctioneering services in the sale of these properties, it being claimed that such was unreasonable and excessive. The said services were all performed in one day. Of course, preparations for the sale had to be made in advance and Mr. Rittenhouse mailed about 700 brochures to prospective bidders, and had the help at the sales of several assistants whom he himself paid. It must be noted that this Court is not bound by the professiom's schedule of fees. We have the obligation of fixing a reasonable and proper fee under,. the circumstances. After a full and careful consideration of all the elements of those services, and all the attendant circumstances, we feel that the objection is well taken; the expenditure is excessive. A fair and reasonabl fee in this matter is $2750 and this includes reimbursement for expenses incurred in printing and mailing the circulars. The accountant is surcharged in the sum of $753.75. 9. Objection is made to the use of estate funds by the executor, interest free. The executor has partly invested the funds. Action on this objection will be deferred at present but the matter may be considered in its entirety at the time of rendering a distribution decree. -2- 10. This objection is dismissed; it is evident that the water business was not worthwhile, and was not profitable •. 11. T~is objection will be considered by the Court, in connection with objection No. 9, at ,the time a distribution decree is rendered. 12. This objection is dismissed, as well as 13, 14, and 15. They relate to matters discussed by counsel with the Court. Proper explanation was made in each instance, and the Court feels that the explanations offered are sufficient to warrant the expenditures made. By_the Cpurt, \ __[_). il' '1 ' . ' \ .· \ -3- .. . I r ~, I r ~, I :. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA. 0RPHANS 1 COURT DIVISION NO 63 -68 -326 IN RE: FIRST AND FINAL ACCOUNT OF DEAN E. REDD, EXECQTOR OF THE ESTATE OF SAMUEL R. REDD, Deceased. ~ -·--.: ii :t> rn ::o (/)G) c: ~ S T ::r: --U) ;x:.. ' -C0 <r; ......-..:: ::E I::! Lfn L A .:!;', I fO{N {.;.) I I l v-·~ __, .. , ' ... ;r) 0 .~:1 ;--l:::J -~· C> ...... ,_ ... n ~;.-:" 0 < &;; ~ ------ ~:T£~ ~~£~~~ ~~ I 5022 ~-::.e ~ -1 1} . .; HFC/cr 1 -4p 3 26/76 ---. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: FIRST AND FINAL ACCOUNT OF DEAN E. REDD, EXECUTOR OF THE ESTATE OF SAMUEL R. REDD, Deceased. ) ) ) ) ) ) No. 63 S T I P U L A T I 0 N 68 326 WHEREAS, effective March 25, 1970, DEAN E. REDD, the resi- duary legatee and Executor of the Estate of Samuel R. Redd, and LOUISE M. REDD, the widow of the said decedent, by their attorneys and with the approval of the Court on that date, stipulated that all of the issues raised by the Objections of the Widow to the Account filed had been settled and were thereupon withdrawn from the consideration and determination of the Court, with the excep- tion of the surcharge of $753.75 pertaining to the charges by the auctioneer; and WHEREAS, counsel for the Widow and the Executor have again conferred and have settled the matter of the said surchaJ:'ge of $753.75, subject to the approval of the Court. AND NOW, this J-trt/ day o£ ~ , 1970, it is agreed by the undersigned, being all the parties in interest in respect to the subject matter in controversy that the issue of the surcharge be hereby withdrawn from the consideration and determina tion of the Court. It is agreed by the parties that the total and full con- sideration to pass between the parties for the making of this Stipulation is that in return for the Widow's withdrawing her Objection to the fee of Wylie S. Rittenhouse, as aforesaid, upon the approval of this Stipulation by the Court, Dean E. Redd, individually, will pay to Oliver N. Hormell, as attorney for the Widow, Louise M. Redd, the sum of $250.00. It is also agreed that the Court be requested to proceed with the making of its Adjudication and Schedule of Distribution. Witnessed By: -~-=/ ---=.g..a,y=-....,<'"---~~~-----__.),.( SEAL) Dean E. Redd, as Executor and as Residuary Legatee 2 .. j ,. ~ ,. ----~~~ ~ IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY, PENNA. ORPHANS' COURT DIVISION ACCOUNT NUMBER 63 -68 -326 IN RE: FIRST AND FINAL ACCOUNT . OF DEAN E. REDD, EXECUTOR OF THE ESTATE OF SAMUEL R. REDD, a/k/a SAM R. REDD, Deceased. ANSWERS TO OBJECTIONS TO ACCOUNT ~:Tff~ ~y~-G'~~~ -f}~~~ 15022 , . . V d '. 0 0 N 0 .L 0 N I H S V ;;\ STJ!N1 :lO ~EUSIS3U o ~: ! t '< l . ·~-~ J ·::: s n H l, 1 fJ l~d G rl!lr OL ~.;: .... , '""1 =·1 ~ ~ ·~1 j ;..,t .. J r '"'"' 'I ~~~.-.-~ ~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: FIRST AND FINAL ACCOUNT OF DEAN E. REDD, EXECUTOR Account Number OF THE ESTATE OF SAMUEL R. 63 -68 -326 REDD, Deceased. ANSWER TO OBJECTIONS TO ACCOUNT TO THE HONORABLE, P. V. MARINO, PRESIDENT JUDGE: AND NOW, this ~day of May, 1969, DEAN E. REDD, Executor and Accountant of said Estate, by his ~ttorney, Howard F. Carson, makes the following Answer to the Objections of Louise M. Redd, widow of Samuel R. Redd: 1. The executor's commission of $3,892.84 is exactly 5% of the tot~l value of the inventory and income, or $77,856.83, all of which was the respohsibility of the executor. 2. The attorney's fee of $3,892.84 is exactly 5% of ' the total value of the inventory and income, or $77,856.83, all of which was the responsibility of the executor and his counsel; in addition.thereto, at no extra charge, counsel collected rents for several months, worked out the complicated descriptions of the five pieces of real estate and had the sales of the same hand- led as judicial sales, and prepared a Federal Estate Tax Return No. 706. 3. Objection No. 3 is listed 1n error, as the executor counsel informed the objectant's counsel prior to April 23, 1969, that the exemption would be handled as being prior to the computa- tion of her one-half share of the residue. This was confirmed by letter to Attorney Hormell on April 23, 1969, hence said objection is now moot. 4. After reviewing the Inheritance Tax Act of 1961, as amended in 1963, the accountant, upon the advice of his counsel, recognizes the merit of Abjection 4, and on May 11, 1969, the accountant's counsel so informed Attorney Hormell by telephone and that he was willing to stipulate the same. 5. Objection 5 is without merit for Attorney Hormell agreed to this $200.00 expenditure with Attorney Carson by tele- phone on July 12, 1968. 6. It is denied that the expenditure of $289.28 for grate bars for the Case Steam Engine was improper. These bars were made upon special order at Washington Mould Machine: & Foundary Company, by the accountant at the request of the decedent on May 19, 1967, and the sum of $289.28 was paid for them by the accountant; as Dean E. Redd had never been reimbursed for these bars by the decedent, he reimbursed himself on October 15, 1968, after there were funds in the Estate sufficient to pay the same. 7. The payment made to J. C. McCleery on October 21, 1968, was necessary, fair and reasonable for the cost of apprais- ing five pieces of real estate, four of which had many improvement located thereon. The objectant's counsel had properly insisted that such appraisals be made, and they were necessary in order for the Court to be fully informed of the nature of the real estate being offered for sale and the values thereof. J. C. McCleery was clearly competent and well qualified by reason of his training and experience in the Appraising Profession. Mr. McCleery will substantiate the reasonableness of his charges at any hearing; it is significant that his total appraised value was $61,100.00 while the actual bid price totals after spirited bidding w~ $65,175.00. 8. The payment to Wylie S. Rittenhouse on October 22, 1968, was not for only one day's services as set forth in Objectio 8, but, rather was the climax of several days' efforts including preparation of advertising brochures and mailing 700 of them to prospective bidders on Mr. Rittenhouse's mailing list; his charges 2 ' ' included the cost of such brochures, advertising of the sale in various newspapers in addition to the legal advertising done by the accountant in pursuance to Rules of Court; the charge include the services of several assistants at the sales; and Mr. Ritten- house attended the Confirmation Hearing at no extra charge. It is significant that the sales were all well attended, the bidding was spirited, and the total of the sales exceeded the total appraised figures. 9. The objectant is in error in averring that $51727~8 could have been invested on September 7, 1968; the sales were not confirmed until September 23, 1968, and promptly thereafter the accountant's counsel began closing the various sales, as the attorneys for the various purchasers completed their title examin- ations. The last closing was completed bn December 12, 1968. Ironically, this was for the vacant lot purchased by the objectant On October 24, 1968, the accountant, with the counsel and advice of his attorney, purchased $24,000.00 GMAC commercial paper for $23,702.65. These funds were invested and reinvested in whole and in part at various interest and discount rates until they were finally cashed in on February 14, 1969. As is reflected by the Account during this period interest totaling $346.31 was earned. At the most the objector might be entitled to interest on the sum of $26,908.75 for the period from October 16, 1968, to February 14, 1969. 10. In answer to Objection 10 it is denied that there was an established business for the sale of water among the dece- dent's assets. Before a public water supply was available in Fallowfield Township the decedent did sell a great deal of water, but about two years before decedent's death "city water" became available to much of the Township, hence the water business de- creased. In 1967 the last full year prior to decedent's death the net profit from this business was found to be only $277.00. Durin the period from decedent's death until the sale of the farm on which the source of the water was located, the gross sales of wate 3 ·--' amounted ~o $191.90, as was reported in the Account. 11. It is denied that it was unreasonable to carry a balance of $18,507.04 in a checking account without investing the same at interest under the circumstances. As previously set forth in Answer 9, the money was invested until February 14, 1969, when it was liquidated so as to ~e so as to b~able to report a cash balance on hand at the time of the filing of the Account on March 5, 1969. The accountant avers that to have this money uninvested for less than three weeks was not unreasonable. Upon receiving these objections Attorney Carson contacted Attorney Hormell and suggested that the money be reinvested in light of the objections and the time that might be consumed in disposing of them. Mr. Hormell suggested that any reinvesting be deferred until the date of the Audit on May 22, 1969. 12. It is denied that accountant has failed to include among the assets of the estate certain gas wells owned by the decedent. The accountant has listed the 1/10 interests owned by the decedent in the M. H. & Sam Redd Well lease and in the Blanche Redd Well lease. Your accountant understood that there was an interest in a Rodgers well, but investigation has revealed that this well was closed in by the gas company several years ago, and that any present value would be exceeded by the cost of plugging the well, hence it cannot be held to have any present value. 13. It is denied that the payment to Dean E. Redd on August 23, 1968, for mowing of pasture was improper. The account- ant had informed the objectant through her counsel of this proposed expenditure on July 12, 1968, proposing that the mowing be done shortly before September 7, 1968, sale so as to enhance the sala- bility of the farm. Though the objectant did not agree to this expenditure, as in the judgment of the accountant such work was necessary, especially as the auctioneer recommended same, the mowing was proceeded with. The rate charged was $6.00 per hour for sixteen hours. Such rate is consistent and reasonable with 4 -----------------------------------------------------.,--- .. ' ' ~ ... ~.:7J . like charges in the area for labor charges including the furnishing of mowing equipment. 14. The payment of $65.48 interest to Harold L. Schrock on October 22, 1968, was not improper for prior to that time there had not been sufficient funds in the estate to pay this funeral bill in full. $1,000.00 had been paid on account on June 5, 1968. To have paid the balance at that time would have seriously deplete the estate's working capital~ Such capital was essential as there were five rented dwellings and apartments with eleven tenants to be kept in rentable condition. 15. The payment on December 20, 1968, of $23.25 to George K. Gray and Sons was for work donePrior to the decedent's death, therefore the bill was proper. 16. The averments in Objection 16 are similar to the requests normally inserted in a "WHEREFORE" clause and are more in nature of argument than as pleadings, however, for sake of form the accountant denies that he has paid any excessive, improper or unreasonable claims; the accountant claims that the moneys were invested as was reasonable under the circumstances. 5 •" ' . c.. •· I • COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF WASHINGTON ) Before me, the undersigned officer, a Notary Public, in and £or Washington County, Pennsylvania, personally appeared DEAN R. REDD, who, being duly sworn according to law deposes and says that he is the Executor o£ the Estate o£ Samuel R. Redd, also known as Sam R. Redd, Deceased, and that the averments contained in the within Answer to Objections are true and correct. _.2)_·~~1.."';:::/~C!:-----;:~~~---(SEA ) Dean E. Redd Sworn and subscribed to before me this / Jd j day o£May, 1969. My Commission Expires: CATHY JEAN ROSENTHAl, ~OTARY PUBLIC CHARLEROI BORO, WASHINGTON COUNTY MY COMMISSION EXPIRES MAR.l2. 1973 Member;PennsylvaniaAisociatil)nof Nflt@I'IQ . 6 1Jn t~r Qflrp~ann· arnurt nf lfan~ingtnn Qinunty In the matter of the Audit of Account in Estate of.---'S~Aw.M~U{.!:E~L~R~. -=R=:E::::D:..::D::...._:a::£/_;k:..:;/~a----f No. 63 --=6'-"8,___----'3=-2_6~_,, 192.2._, A. A. SAM R REDD TO THE AUDITING JUDGE: Enter_---'mJA.,.l<y'----------'appearance for_~a:.::C::..:C::::..!::o:..::u~n~t:..::a~n::.!....:t::...L, _.:::_D:..:e=a:..:n-=--=E:...:•:........::..R.:.:e=-=d::=d=----------- 22nd day of. ___ .=....M::..::a::..y,___ _____ , 196_9_ 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. <tl < ~ I» a> ~ I w .... = 0 I .... ~ 0 ....., "' a> :.... I i ....., ,.., ..., F I ~l r1~ < «l ~ ....., "' ~ I .. ~. i .. ., r::l ::+ .. ' .s J-::+ l4 I() ....., g Pt1 4 C\l ~ -~ ('() ::I 0 i 0 p:: MJRIN "' <:,) <:,) :J :.... 0 ~ <l1 ~ r;.:. ' ..... <( us· ELL co 0 I() ....., ;a ~ Gl' TEP, OF rl s ::I <l1 ::+ SH NGT ON 0., A. a> ·-.... w .5 ~ ('() ~ I I() :.... ~ 0 I z !! 'I I I L In t4~ arnurt nf arnmntnu Jlrns nf llns4iugtnu arnunty, Jrnnsylnnuin, ®rp4nus' a.tnurt iittisinu ESTATE OF No. 63-68-326 Samuel R. Redd a/k/a In the matter of the First and Final Sam R. Bedd, Account of~~Du:;ewau.:nL-....CE.,.,----I:lR~.eeu;:dwdL------ deceased Executor ADJUDICATION AND DECREE And now Jane t , 19~, this matter came on f<:r heari.ng, audit and distribution at this session and testimony ta~n; and thereupon, upon due cons1derat1on thereof the balance for distribution in the hands of the Accountant is determined to be $ 119,60$.79 and the account is accordingly confirmed; and it is o~dered, adjudged and decreed that the said balance be paid out by the Accountant in accordance w1th .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 $ 49,615.:79 Balance per account ________________ _ Additional debit asked at audit J 49,634.79 Additional credit asked at audit Balance $ 4-9, 60~. 79· .. ,. · DeductCierk'sCosts&Receipts and Adjudication Attorney·--~Hu.o!>Lw!!.a!OI.r.A.:.d!Jo-..F.~.;..,.,... _Clo4aa.r.&.:.lil.S :w.nn~---------- Redebit -for accounting purposes -tran$fer inh ritance tax paid, 750.00 Louise M. Redd, (Oliver N. Hormell, Esq.), widow by election to take against the will filed, ~ balance, including transfer inheri tanc·e tax ( $1546 • 95), including casq.; USed: upright pianO'' and bench @ ~100.00; 1/20 interest in M·.H. & Sam Redd Well @ 200.00; 1/20 interest in Blanche Redd Well @ 300.00.-;-. held in kind and distribute as such at the value :is shown, credit to be take :'';;" 'r; for Inh. Tax paid, 27645.40 Dean E. Redd, nephew; 1/2 balance including transf-er inheritance tax {$3'867.3B)., including cash; Chevrolet Automobile valueq at $100.00; 1/20 interest in Blanche Redd Well @ $.300.00; 1/20 interest in M. H. & Sam Redd Well @ $200.00; held in kind and distributed as uch at the value as shown, credit to be taken for Inheritance tax paid, 27645.39 No balance 0 ~ ~ ""' w :J z n -+ p t:Y 0 0 :r ...,.... ..... s:: (!) §, (!) a 3 0 0 0 -· ""' ""' ""'" ~ ""'" m a ., 0 -· ""' ~ -+ :r m = ~ ~ ~ t:i ~ ~ I . f"'") (./) <i. 0 ._J Q.. z .:...! .:::r --c::: ··-0 :=: ...~i.:Z: :;.>-C> 0-.,,..i:~ Lt.-:z:. A 0 0 ~ 0:::: ;- c;::-l ~-1 L1J :·.:;) IJ.J LW 1-z ::.t.: t/) (./) - .,__...! :::::::r <,;? ._ ::r: • -::1 ::::> <.? (./) c:: WJ .<( r.::::J c::: 3: LL. :--.,. hfc/gm l-3p 9/17/68 ' . 1} .. d .... IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA IN RE: ESTATE OF SAMUEL R. REDD, ) ) No. 326 of 1968 DECEASED. RETURN OR REPORT OF PUBLIC SALES OF REAL ESTATE TO THE HONORABLE, P. V. MARINO, PRESIDENT JUDGE OF SAID COURT: DEAN E. REDD, Executor of the estate of the above named Samuel R. Redd, deceased, herewith reports to said Court as follows: 1. That by decree dated July 31, 1968 your Honorable Court directed the said Dean E. Redd to expose to public sale the five parcels of real estate situate in the Borough of Charleroi and in the Township of Fallowfield under Section 543 of the Fiduciaries Act of 1949, as amended, and, further, your Honorable Court in the same decree, under Section 546 of said Act, author- ized the said Dean E. Redd to participate in such auction or auctions in his own individual capacity, with the further direc- tion that at the commencement of each auction the Auctioneer or the Attorney for the estate announce to the assemblage that the executor has been authorized to participate ~n the bidding, but that his position as executor does not entitle him to any more rights than any other bidder. 2. That pursuant to said order, your petitioner, after public notice by advertisement and by the posting of handbills and larger notices on each of the five premises, as required by the Ac~ of Assembly and Rule of Court, did expose the said five pieces of real estate to public sale at the hands of licensed auctioneer and real estate broker Wylie S. Rittenhouse on Saturday, September 7, 1968, with each sale being conducted by individual auction conducted on the respective premises, and with the first sale beginning at 9:30a.m., E.D.S.T., and with the final sale being concluded at approximately 2:15p.m., B.D.S.T., on the same day. 3. That at said sales your petitioner sold the said five pieces of real estate to the persons hereinafter listed for the indicated prices, each person being the highest bidder, and that the indicated price was the highest and best price bid for said piece of real estate at its respective auction: Item 1 (76 Acre Farm in Fallowfield Township): Dean E. Redd for hiself, individually, and as agent for Ethel G. Redd, his wife. $47,000.00 Item 2 (Lots 947 & 949, at corner of Seventh Street and Washington A0enue, in Borough of Charleroi): Carmelene M. Alfieri. $7,500.00 Item 3 (Lots 8, 9, 10, 11 and 12 of the Redd Reserva- tion, at 104 Lincoln Avenue, in Borough of Charleroi): John Magruda and Margaret Magruda, his wife. $6,500.00 Item 4 (Lot 37 in the Maple Creek Plan on Lincoln Ave- nue Extension, in Borough of Charleroi): Attorney Oliver N. Hormell, as Agent for his client, Louise M. Redd, widow of instant decedent. $175.00 Item 5 (Lot 370, at 101 Fallowfield Avenue, in Borough of Charleroi): George W. Stablein, for himself, individually, and as agent for Elsie S. Stablein, his wife. $4,000.00 4. That a copy of the handbill and proofs of publica- tion of the formal notices of advertisement of the sales in com- pliance with the Act of Assembly and Rule of Court are attached hereto marked as Exhibits "A, B and C". -2- ... . ... 5. That on July 19, 1968, approximately seven weeks previous to the time of the sale, a copy of the petition acted upon by the Court on July 31, 1968, as aforesaid, was mailed to Oliver N. Hormell, Esq., attorney for the decedent's widow, Louise M. Redd, she being the only party known to your petitioner to be interested as an heir. Your petitioner knew of no material credi- tors other than the funeral director, Harold L. Schrock. Both Attorney Hormell and Harold L. Schrock attended the sales and nei:ther made any objection to the sales or the manner in which they were conducted. WHEREFORE, your petitioner prays your Honorable Court to confirm the said sales, to authorize the Executor, DEAN E. REDD, to make, execute and deliver deeds in fee simple to the herein- above named successful bidders at the sales for Items 2, 3, 4 and 5, and your petitioner further prays your Honorable Court to direct the Clerk of the Orphans' Court to make, execute and de- liver a deed in fee simple to Dean E. Redd and Ethel G. Redd, his wife, for Item 1, the 76 Acre Farm and the improvements thereon. And he will ever pray, etc. Dean E. Redd. -3- COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON "I .. ~ ) SS: Personally appeared before me, a Notary Public, Dean E. Redd, who, being duly sworn according to law, deposes and says that the facts set forth in the foregoing petition are true and correct to the best of his knowledge, information and belief. Sworn to and subscribed . bef.ore me this ') rr[)_ day of ~eptember, 1968. GAZELLA MUCY, NOTARY PUBLIC CHARLEROI BOROUGH, WASHINGTON COUNTY lilY COMMISSION EXPIRES AUG. 30, 1971 Dean E. Redd -4- I ~~--~--- -------,. , ------~-------------;;.---.. ..::.. Proof of Publication of Notice in The Valley Independent Under Act. No. 587, Approved May 16, 1929, P. L 1784, Gl cnnended by Act. No. 51 of April 24, 1931, P. L. 67 State of Pennsylvania County of Westmoreland } ss: ............. Ann~ ..... C..hP,;l?.~.r..k§ ................................. of MON VALLEY NEWSPAPERS, INC., a Pennsylvania corporation, publisher of The Valley Independent, being duly sworn, deposes and says that The Valley Independent is a daily newspqper of general circulation in Fayette, Washington and Westmoreland Counties, Pennsyl- vania, and elsewhere, p~:~blished in the City of Monessen, Westmoreland County, Pennsylvania, that it was established June''28, 1902, since which date The Vallley Independent has been regularly issued in said County, and th9t a copy of the printed notice or publication is attached hereto exactly as the same was printed and published in the regular editions and issues of The Valley Independent on the following dot~: __, ....... .-....__._ ___ .... A~ulo:!Wg;;,.;u~s:=...t.¥.......:8~ ...... l:...9iJ.l.6~8:o::..·-------------"------ August 15 and 22. 1968 Affiant further depoSes and says that ~/she is ........... Otf.1Q.e. .... M~.nag~.r. ................. of The Valley Independent, a doily new~tpoper of generol circulation, and as such is authorized to verify the fore-~-going statement under oath, and Affiant is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foreg<?ing statements as to time, place and character of publication ore true. COPY of NOTICE --... IN THE ORPHANS' COURT OF . WASHINGTON COUNTY, PENNSYLVA·l NIA. I In re: ESTATE OF SAMUEL R. REDO, Deceased. No. 326 of 1968 TO ALL CREDITORS, HEIRS, DE-VISEES OR OTHERS INTERESTED: Notice is herebY given that the under-signed pursuant to Order of Court will ' on Saturday, September 7, 1968, at 9:30 o'clock, a.m., E. D. S. T., offer at public auction sale to be held on the 1 premises, the following described real 1 estate: I a. Borough of Charleroi, 700 Washing-ton Avenue, two lots of ground upon which is situate a two story frame apart-ment building containing five apart-r ments. I b. Borough of Charleroi, 101 Fallow-field Avenue, lot of ground upon which Is situate a three story frame apartment building containing three apartments. c. Borough of Ch~rleroi, 104 Lincoln II Avenue, 5-22 fool lots, upon which is situate a two story brick house and a 1 two-car frame garage. 1 d. Borough of Charleroi, Lot #37 In 1 Maple Creek ·plan fronting 61 feet on northern side of Lincoln Avenue Exten- Not~nyHRili"Ucf'ENW•CK, Notary Pt•ulic Mones~en, Westmoreland Co., Pa, My Commission Exp1res My commi~sion expires ------------~:!rl'e!:;;;:;o;:;;,: .. ":~-;;..;?~,..;~~:?'ioi_~~----- STATEMENT OF ADVERTISING COSTS: Howard F. Carson, Attorney at Law 212 Fourth Street Charleroi, Pa. 15022. TO MON VALLEY NEWSPAPERS, INC., OR. For publishing the notice or advertisement attached hereto in The sion, having a11 advertising billboard 6 1 i 4 6 type sign. Volley Independent on above stated dates .. .7. ........................ $ 5 • 0 e. Fall!lWfield Township, 76 Acre Farm 1\o. on old Route 71, approximately four u11., V"'U r::y NcW•PAPER hl\lU\ miles west of Charleroi. There 1s very lVI r'l r~ _r. w;; '' •) ' $ 50 ~n:~~~~'1::ers f~f: i':~~~~~e~ndlmc~~~;"e':i Notary ............ \r ..... :::·:·<· ... n ........ Y'Tl .... ~~TI........................................... ·----=•;....::....;.__ with a large two-story frame dwelling r-::>.lJ.....1.-_.._· --' house having bathroom, a frame tenant I ~~ : house having a bathroom, a frame barn, \ 1 ~ f I two garages and other out buildings. T 1 -· I $ 46 l 0 biJE~~s $~fo.~~;hkhet,?e"1 fs ~~~~~~~ ota ................ '\"" ....... 0/l .. [t·· G". ..:0·::.]" ...................................... • amount, In cash on acceptance of bid, ' .:_{rj .. ~:;:'.." '\ 1 l ·--and balance in CaSh On ConfirmatiOn Of i I : : 0 u-L... sale by the court •. with sale~ to have ~~-ISHER'S RECEI" ·FOR AD El:;riSING COSTS feet of being judicial sales. Sales Will "' <t ~~i~;~d at premises in above order of rs1 Inc., publisher ~;::;.:n:t4 "ftm~naent, a doily newJ;poper of gen- era tir~~t~~~ e:~r~s ~~/~u;~! ~~urtco~; edges receipt of the aforesaid advertising and publication costs and cer-_. tifi ~g~ o'clock, a.m., on September 23, duly paid. Sales will be made sub(ect to rules of :court as to acceptance of higher bids and right is reserved to reJect. any bid for inadequacy of price or irresponsi- bility of bidder. Dean E. Redd, Executor c-o Howard F. Carson as Attorney for Estate, Charleroi, Pennsylvania 8;8.15,22 -----·~ .......__--•L----~ MON VALLEY NEWSPAPERS, INC. By ----~------------------------- "EXHIBIT B" ' ' Washington County Reports ~ Washington, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. 3, paragraphs (3) and (25). COUNTY OF WASHINGTON} SS STATE OF PENNSYLVANIA • Personally appeared before me, a Notary Public in and for sa.id 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, published weekly having its place of business at Washington, Washington County, Pennsylvania, and is act- ing as its agent in t'his behalf; that the said WASHINGTON COUNTY 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: .......... ~~~~~-~---~-~ ..... ~:?..!! ... ?.?..!! .... ~.?..~.~---··········· ···············-···············-························································· Sworn to and subsc · ~e~d~b:;ef~o~re:_:m~e~t~h~is:_ __ -::------ 22nd. August 8 :::::::£~:::~:::::: .... ·: .. ~.~~·::: .... M t. ry Public kATHERINE C. YARD, Notary PubiiQ Washington, Washington Co., Pa. My Commission Expires November 1, 1969 "EXHIBIT .C" ' .....,: ~ ~ ·~;·: -~(r· r-I-N--T-H_E_O_R_P_H_A_N_S_'_C_o_u"'~JtT.,O;"j ··~. ! WASHINGTON COUNTY.tpENN-.. :: i SYLVANIA ~· 'f I ... , ',J· ., IN RE: ESTATE OF SAMUJ!JL~.R. t · REDD, Deceased. :to_,r .. · ·,-· · · l·.~ ... ·.: No. 326 of 1968 .;c.:,:.._ '· ,•: · TO ALL CREDITORS, H.EIRS, DE~"'~·!; .I VI SEES OR OTHERS INTEREST"' ( ~ ' ED: I . 't ' .Notice is he~eby given that the,u~der-i[._< ~ Signed pursuant to Order of Court will L·· . • ' on Saturday, September 7, 1968, at ';i:. 9:30 o'clock, a.m., E.D.S.T., offer at • ' public auction sale to be held on the ~·-: , premises, the following described real .. '" ·• estate: 1 . .. ~ a. Borough of Charleroi, 700 jw'ash-~· ington Avenue, two lots of ground 1-f •·. upon which is situate a two: story frame apartment building containing ~ five apartments. { · b. Borough of Charleroi, 101 Fallow-field Avenue, lot of ground upon (which is situate a three story frame apartment : .. building containing three apartments. J;:< c. Borough of Charleroi, 104 Lincoln , · l ··~· Avenue, 5-22 foot lots, upon which is · #..,, ·.I I situate a two story brick house lmd· a , two-car frame garage. f ., . 'It,.:;;: d. Borough of Charleroi, Lot #37 in "'9 ·Maple Creek Plan fronting 61 feet on ~· ,· northern side of Lincoln Avenue .Ex-· tension, having an advertising r_ bill-' . board type sign. ', . e. Fallowfield Township, 761*Acr:-.f. :· Farm on old Route 71, approximately f four miles west of Charleroi. There is t very ample water from springs' and cistern. City water is also available. Improved with a large two-story frame dwelling house having bathroom, a frame tenant house having a bathroom, a frame barn, two garages and other out buildings. 1 TERMS OF SALE -10% of amount bid or $150.00, whichever is larger amount, in cash on acceptance of j bid, and balance in cash on confirmation of sale by the Court, with sales to have effect of being judicial sales. Sales! will ' · be held at premises in above order of listing ! Return of sales and request for con- firmation will be made to the Court. at · h 10:00 o'clock, a.m., on September~ 23, ' 1968. I, ' 'sales will be made subject to zt.es·-· t of court as to acceptance of higher bids and right is reserved to reject any bid for inadequacy of price or irresponsibil- ity of bidder. Dean E. Redd, Executor cfo Howard F Carson as Attorney for Estate Charleroi, Pennsylvania 5)49-3 h%c;gm l-3p IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: ESTATE OF SAMUEL R. REDD, ) ) ) No. 326 o£ 1968 DECEASED. DECREE OF CONFIRMATION OF PUBLIC SALE OF 76 ACRE FARM IN FALLOWFIELD TOWNSHIP AND NOW, this Jt~?C day o£ September, 1968, the sale of the 76 Acre Farm in Fallow£ield Township with the improvements situated thereon,mehtibned in the annexed Return is confirmed, and the Clerk o£ the Orphans' Court is authorized to make, execute and deliver a deed in fee simple to Dean E.·Redd and Ethel G. Redd, his wife, their heirs and assigns, £or said premises which are more fully bounded and described in the attached Schedule l. The purchase money shall be paid to the Executor., Dean E. Redd, in his fiduciary capacity, and shall be accounted for by him in the statement and settlement o£ his Account as such Executor. Said sale shall have the effect of a judicial sale. hfc/gm l-3p 9/19 68 IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: ESTATE OF SAMUEL R. REDD, ) ) ) No. 326 of 1968 DECEASED. DECREE OF CONFIRMATION OF PUBLIC SALE OF LOTS 947 & 949 IN BOROUGH OF CHARLEROI AND NOW, this !l(;:J day of September, 1968, the sale of Lots 947 and 949 in the Borough of Charleroi with the improve- ments situated thereon, mentioned in the annexed Return is con- firmed, and DEAN E. REDD, Executor of the Estate of Samuel R. Redd, deceased, is authorized, upon receipt of the purchase money in the sum of $7,500.00, to make, execute and deliver to Carmelene M. Alfieri, her heirs and assigns, a deed in fee simple to said premises which are more fully bounded and described in the attached Schedule 2. The purchase money so received by the said DEAN E. REDD shall be accounted for by him in the statement and settle- ment of his Account as such Executor. Said sale. shall have the effect of a judicial sale. hfc/gm 1-3 9/19/68 IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: ESTATE OF SAMUEL R. REDD, ) ) ) No. 326 of 1968. DECEASED. DECREE OF CONFIRMATION OF PUBLIC SALE OF LOTS 8, 9, 10, ll & 12 OF THE REDD RESERVATION IN THE BOROUGH OF CHARLEROI AND NOW, this ,2.7 day of September, 1968, the sale of Lots 8, 9, 10, ll & 12 of the Redd Reservation in the Borough of Charleroi with the improvements situated thereon, mentioned in the annexed Return is confirmed, and DEAN E. REDD, Executor of the Estate of Samuel R. Redd, deceased, is authorized, upon receipt of the purchase money in the sum of $6,500.00, to make, execute and deliver to John Magruda and Margaret Magruda, his wife, their heirs and assigns, a deed in fee simple to said premises wnich are more fully bounded and described in the attached Schedule 3. The purchase money so received by the said DEAN E. REDD shall be accounted for by him in the statement and settle- ment of his Account as such Executor. Said sale shall have the effect of a judicial sale. hfc/gm 1-3p 9/19 68 ' . IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: ESTATE OF SAMUEL R. REDD, ) ) ) No. 326 of 1968 DECEASED. DECREE OF CONFIRMATION OF PUBLIC SALE OF LOT 37 IN THE MAPLE CREEK PLAN IN THE BOROUGH OF CHARLEROI AND NOW, this ;(3 day of September, 1968, the sale of Lot 37 in the Maple Creek P.lan in the Borough of Charleroi, mentioned in the annexed Return is confirmed, and DEAN E. REDD, Executor of the Estate of Samuel R. Redd, deceased, is authorized, upon receipt of the purchase money in the sum of $175.00, to make, execute and deliver to Louise M. Redd, a widow, her heirs and assigns, a deed in fee simple to said premises which are more fully bounded and described in the attached Schedule 4. The purchase money so received by the said DEAN E. REDD shall be accounted for by him in the statement and settle- ment of his Account as such Executor. Said sale shall have the effect of a judicial sale. /--BY,THE COURT, I "\ { \ HFC/gm 1-3p 9/19/68 IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: ESTATE OF SAMUEL R. REDD, ) ) ) No. 326 of 1968 DECEASED. DECREE OF CONFIRMATION OF PUBLIC SALE OF LOT 370 IN THE BOROUGH OF CHARLEROI AND NOW, this ~day of September, 1968, the sale of Lot 370 in the Borough of Charleroi with the improvements situated thereon, mentioned in the annexed Return is confirmed, and DEAN E. REDD, Executor of the Estate of Samuel R. Redd, deceased, is authorized, upon recei~t of the purchase money in the sum of $4,000.00, to make, execute and deliver to George W. Stablein and Elsie S. Stablein, his wife, their heirs and assigns, a deed in fee simple to said premises which are more fully bounded and described in the attached Schedule 5. The purchase money so received by the said DEAN E. REDD shall be accounted for by him in the statement and settle- ment of his Account as such Executor. Said sale shall have the effect of a judicial sale. l-iFC/cr 1 ... 4p 2111 10 I "/ ·~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: FIRST AND FINAL ACCOUNT OF DEAN E. REDD, EXECUTOR OF THE ESTATE OF SAMUEL R. REDD, ) ) ) ) ) ) No. 63 -68 -326 Deceased. EXCEPTION TO ADJUDICATION AND NOW, February 18, 1970, Dean E. Redd, the Accountant in the above captioned estate, by his attorney, Howard F. Carson, Esquire, excepts to the Adjudication of the learned auditing Judge. fo~ the following reasons: l. The learned auditing Judge erred in not allowing the accountant full credit for the sum of $3503.75 paid by him to Wyli~ s~ Rittenhouse for his services as a real estate broker and as the auctioneer of the five pieces of real estate and various items of machinery and equipment, including a Case 110 horse power steam engine. The exceptant requests the right to present evidenc,e of the details of the work done by Realtor Rittenhouse, evidence to furnish details of the sale of personal property in excess of $5,000.00 during the sale, plus evidence to substantiate the nee- essity, reasonableness and propriety of said charges when compared to like charges for similar services by other auctioneers. This request is made for the exceptant believes the learned auditing Judge may not have been fully aware of all the facts and circum- stances surrounding the holding of the sale, all of which are material to this issue. CERTIFICATE OF COUNSEL AND NOW, February 18, 1970, I certify that the foregoing is not interposed nor intended for the purpose of delay. Attorney for Exceptant l IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: ESTATE OF ( SAMUEL R. REDD, ( 3~<o a/k/a SAM R. REDD, No. 63-68-~ ( Deceased. ( PAY TRANSCRIPT AND NOW, this ~V day o/d.a:' , 1971, the undersigned, does hereby acknowle ge to have"rece1ved from Dean E. Redd, Executor of the Estate of Samuel R. Redd, a/k/a Sam R. Redd, deceased, the sum of money set opposite her name, being the sum of money awarded at the audit of the above estate, and does further waive the right to file exceptions to the ad- judication and the right of appeal from the adjudication, and, agrees that the Executor may forthwith make distribution in accordance with the terms of the adjudication. LOUI~E M. REDD, (Oliver N. Hormell, Esq.)widow, by election to take against the will filed, l/2 balance, including transfer inheritance tax ($1546.95), including cash; used upright piano and bench @$100.00; l/20 interest in M. H. & Sam Redd Well @ $200.00; 1/20 interest in Blanche Redd Well @ $300.00; held in kind and distributed as such at the value as shown, credit to be taken for Inh. Tax paid. $27645.40 ~-... --~ .. : --.. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: ESTATE OF 0 SAMUEL R. REDD, 0 a/k/a SAM R. REDD, Deceased. 0 0 PAY TRANSCRIPT ,3-;L~ No. 63-68-~ AND NOW, this I day of !Vore.~~l97l, the under- signed does he-reby acknowledge to have received from Dean E. Redd Executor of the Estate of Samuel R. Redd, a/k/a Sam R. Redd, deceased, the sum of money set opposite his name, being the sum of money awarded at the audit of the above estate, and does further waive the right to file exceptions to the adjudication and the right of appeal from the adjudication, and, agrees that the Executor may forthwith make distribution in addordance with the terms of the adjudication. DEAN E. REDD, nephew, 1/2 balance, including transfer inheritance tax ($3867.38), in- cluding cash; Chevrolet Automobile valued at $100.00; 1/20 interest in Blanche Redd Well @ $300.00; 1/20 interest in M. H. Redd & Sam Redd Well @ $200.00; held in kind and distributed as such at the value as shown, credit to be taken for G) ~ ~ J J Inheritance tax paid. $27645.39 V ~ L-/~ RUSSELL MARINO, Clerk 1 s Costs, $ 65.00 Form RCC-33 ' ' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF ....... WASHl.NG:ION ........................................... . 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 . the_Inheritance_.!ln!f E_st;ate ~ax Act of 1961.) S.A.MQE: ... ~:~ ... :.~;.: ... :.~.THE ESTATE OF······· .... C .. o .. un········t··y···J==== (State full name of decedent) -lf~~"l£" Late of .............. Washingt.o.n ........................................... . State of ..... =:::::~:::~: ::::::~~--~} "' County of ................... . ............ .DEAN .. ..E. .•...... .REDD................................ . . . . . .. . .. .. .. .. . ..... . . . . .. . . . ... .. of the estate of the above-named decedent being duly sworn, deposes and says Decedent ·died ......... , 19 ....... 6.8 ..... ,) testate leaving a last will, copy of which is hereto attached. } (llay) (Y~ar) l.~~ .. .February ... 4.2 (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. ... J:Iqy.r~~q E~ Gel,~?c:::>n, .Att..<?.:r:::P.§.Y. .... ~t ~y.r, ................... . ... . 212. fourth St.r .. ~.et, Cl19-:rle:r;q;i,, ... :Pennel.. 1-20?.? ..................... . That as such .......... g.~.!?..Q.ld.t..QX: .............. deponent is familiar with the affairs of 'said estate and the property con- e Jo:xecu tor-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 RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT NONR NONE NONR That the contents of said safe deposit box or boxes are itemized under Schedules ______ of this return, with the exception of the following, for the reasons hereinafter set forth: That Sc.hedu!e 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 de.cedent at the time of death, whether in decedent's immediate vossession, 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 Sta.tes ;to the decedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereo~ 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, leftbydecedent, together with the fairly estimated market value thereof; all bonds and mortga~tes 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 polici-es 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 of' securities of' close or f'amily corporations, the values reported are as f'ar as possible substantiated by f'inancial statements of' the corporations, showing the assets and liabilities thereof' as of' the-date of' death. The schedule also sets f'orth 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, f'inancial statements showing the assets and liabilities of' said co-partnership or business. A copy of the co-partnership agreement, (if oral, a statement setting f'orth 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 fair 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 forth 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 of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a cony of the deed, trust agreement or other instrument creating the trust. Thero~ is also set forth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly:, by the will, deed, or other instrument of another, with a copy of ~he 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, 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 another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments ef'fecting the vestiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, 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 f'uneral expenses paid; f'amily 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. 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. tl~ Subscribed and sworn to before me this ............................... .. m '?Z_······················· day~ .. ?~················~··{! ······•••·•··~~:~m•mm•••-··-· .......................... {~w/ ....... 0 .............. 9?-.t.-:>:-::f.'~ ........... ~ ~--·····V···· .. :................. . ............. R .•..... D. .•..... 2. .......................................................................... -..........•.. \} RAYiOND J. CURLEY, Justice of the Peace (Street Number) 410 WASHINGTON AVK., CHARLII:ItOI, WASH. CO. PKl ..... t:::b.~E.J:.~-~-Q.:!::__, ____ .. r..E?. . .P.Q.§:.~ ......... J;i.Q~.;?. ................ . M~ Commission expires 1st Monday in Jan. 1972 ' (City or 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 unlistect 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. ~· RCC-34 (1-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" iEAL PROPERTY ~~. ... Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property held by the de.cedent 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['lwealth of Pennsylvania should be described by lot and block number, street ond street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; if a farm state number of a- cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. ITEM 1: Tract of land situate in Fallowfield Township, Washington County, Pennsylvania, containing 76 Acres. See attached description detailing the im- provements. ITEM 2: Tract of land situate in Char- leroi, Washington County, Pennsylvania, known as Lots 947 and 949. See attached description detailing the improvements. ITEM 3: Tract of land situate in Char- leroi, Washington County, Pennsylvania, known as Lots 8, 9, 10, 11 & 12 of the Redd Reservation. See attached descrip- tion detailing the improvements. ITEM 4: Lot 37 in the Maple Creek Plan of Lots in the Borough of Charleroi, Washington County, Pennsylvania. See attached description. ITEM 5: Tract of land sit~te in Charier- oi, Washington County, Pennsylvania, known as Lot 370. See attached description de- tailing the improvements. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. (2) (3) DEPARTMENT VALUATION ESTIMATED CAUTION MARKET VALUE (Do not write In this space) 47,000.00 7,500.00 6,500.00 175.00 4,000.00 65,175.00 I • R.CC-35 ,COMMO'NWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT · SCHEDULE "B" 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". Intangible 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 anyundistributed 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· #A #B #C #D #E #F #G #H ITEM List and describe fully Cash 1/10 Interest in M. H. & Sam Redd Well 1/10 Interest in Blanche Redd Well Lot o:f Household Goods and Equipment (See Sale Record Sheets 1 through 10 :from Sale held April 11, 1968, which are attached.) Lot o:f Farm and Allied Equipment and Machinery. (See Sale Record Sheets #1 and #2 :from Sale held September 7, 1968, which are attached.) 1947 Ford Tank Truck 1957 2-Door Chevro Jet Sedan Used Up-right Piano and Bench .oo * 6 4.50 7 4.2 5 4 5.7 5 2 1 8.2 5 1 0 2.2 5 3 7 5.2 5 50 4 .oo 2 9 8.0 0 1 2 3.50 6.00 1, 8 1 1.7 5 * .oo * 1 2 2.2 5 4,7 7 6.76 4, 8 9 9 .o 1 * Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. UNIT VALUE X X ESTIMATED MARKEr VALUE I 156.00 ( 400.00 •·' 600.00 ~ 1,811.75 r 4,899.00 200.00· ( 100.00 100.00 8,266.75 DEPARTMENT VALUATION (Do not write in this space) RCC-36 COM!IfON'I'K\LTH OF PENNSYLVANIA TIUNSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "C" T RA_N S FERS .. (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) YES (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer 71 (b) State of decedent 1 s health at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, 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) YES (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) YES (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 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) NO (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) NO (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others NONE (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) NO (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reser-ved 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) YES (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) YES -PONER WAS RESERVED TO DECEDENT ALONE NOTE 1: The answers to these questions should be supported by affidavi~ 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 • Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MAIUillT VALUE (Estimated) $ 18,420.00 DEPT. VALUATION (Dept. Only) :::.c c -:;u • C~.~\1()\'WF \LTH UF PENN~YLVANI,\ f'l\ \\'~~i'FH IXHFlUT,\NCE TY\ ltF~lnEXT PECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY I\STHlTTIO!\S: This scherlule must disclose all property, real ana personal, owned by the decedent ,jointly with 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 tmrler Schedule "A"_, plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus elate of acquisition, and the name, address anrl relationship (if any) of co-awners to the decedent. Description of Property, Date of Acquisition, Namel Address and Relationship of Co-Owners, and Place ; of Record of Instrument, where Real Estate. ~ See Schedule "C" for details of the jointly held bank accounts. unit Value r Perce~ ~~g~-- Share I _j_ Estate Valuation Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. I DEPART~!ENT VALUATION CAUTION-Do not Write In This Space. Value of Entire Property Value of Decedent's Interest L~--------' h RCC-37 {12-63) C'O.MMO'NWEAL Til OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES State full names and addresses of all who ave an interest, vested, contingent or other- wise, in estate) T.on;~A M RAnn 700 Mrtc.P. StrP.et Greensgura Dean E. Redd R.D. #2 Charleroi PP.nnsvlvania .. . ------· -- . -- ····--- -- ·-·- - .. ---~ . -- SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE forth this fact.) OR NO BIRTH Wife Yes 7/27/07 _Sloo_Q_ 00 Familv Exemption plus 1/2 of Residue Nephew Yes 3/20/27 1/2 of Residue Deponent further says that all th~ above-named beneficiaries are living at this time except below: . -. NAME DATE OF DEATH RESIDENCE -- NONE NONE _NOl\ffi_ • Will ~Ml ( No. DJ THE Year ................ . ~IA TTER OF THE APPRAISEMENT OF THE ESTATE OF SAMUEL R . REDD , alias SAM R. REDD Deceased Late of F.a.l1owf.i.e.ld Towns.hip. County of Washington Commonwealth of Pennsylvania REPORT AND APPRAISAL tO ;o;o me: ecn <ftcn _..., rnr-::or- 0::3: -n)> ::E::o r=z ro en m ;!Q :::u ro· £\) ~ 0 •• l::a. OG ., -I m 0 Howard F. Carson, Esq. Charleroi, Pa. (Executor-Administrator must complete "As Reported" column #1.) 0 ..., 0 "' "' .....:j ll' :>< II:> C"' ;" t'%1 "' .... II:> .... ('!) ~~ \o 'f-' .. :co :()\ :f-' ·• :-..J :Ul ·~ ~ ~~ ~· ·~· :'\_, ~ '-I .....:j >-c::l ::c ..., ('!) ('!) II:> ..., e. ::l "' "' 0 ...... ::l >-c::l ('!) e:... ..., ..., 0 "' >-c::l "C ('!) ..., ..., 0 ~ "C ('!) ..., ..... '< (J') c: ~ ~ > ::c w (J') (J') >-< (") (") ?"' ?"' ?"' ci ~ > • -- -eo ~~ ~ :f-' . Q\ > :co ~ lJl ,. "' .. "' . .J::>. l\) i-' ::c :N (j\ '-'~.g:: :o (j\ \.11 0 ~· :. . • ..., :o :-._J 0 (b :o VI a c.. -€/.)~~~ . ~· ~> \\ ~"\; 1\ • ~ •"'-2-t:; ~ .~. '\13 ~ ... ~ ·~ :;· (j • . 0 ;:; a ~ o-:::: .. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX. RESIDENT DECEDENT SUMMARY Estate of_RED __ D ____ S_AMUEL ______ R_. _______ DATE OF DEATH (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER 2-22-68 FILE NO. 6)-68-326 I, the ~ndersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania, do respectfully report that I have appraised the real and personal 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". Dated: 05-01-69 ----~0~2-~2=2~-~6~8--------- REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated:-------------REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities . . . . . . . . . . . . . . . . . . . $------+-- ESTATE TAX ASSESSMENTS $ _____ _._ __ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on$ 2% $ ______ -4-- Tax on$ 6% $ _____________ ~--- Tax on$ 5% $--------4--- Tax on $ 10% Tax on$ ts%) $ _______ -4--- $ ___________ ~--- VALUE AS REAPPRAISED $ _________ ~--- Exemptions========~=---.-Total Estate _______ ___._ __ TOTAL TAX $--------~---- (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from -----to ----- $=======l=== $--------~---- $====~= AMOUNT OF ESTATE TAX ASSESSED $----------+-- Estate tax paid $ _____ ____, __ BALANCE DUE Add interest at rate of 6% from ---------~10-------- $ _____ ____1 __ $---------~--- TOTAL TAX BALANCE $ ------+---- PAID $----------~--- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. Will Administration ! No. IN THE Year MATTER OF THE APPRAISEMENT OF THE ESTATE OF .. S.A~:[. R ~ ... R.Jg>I) . a/}r/ a. Deceased Late of. FALLO\IiFIELD TWP. ···················· County of WASHINGTON ............................. Commonwealth of Pennsylvania REPORT AND APPRAISAL ..... DATE ............... J1.~Y ..... .'l.: . .t .... 19..9.9. ..................... . couNTY ... !: .......... W.~.~-1:4.I..l:e~.~~ .................. . DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 1 7 1 Z 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT FILE NO ............ §?..::.§.?::?.?..~ ......................................... . Whereas, .......................... .$g,m.'!J~.l .... R.~ .... ~~-gg ____ f?.:/'r;/a.: .................................................... late of ............................. ~~_g_<?.!f.~~-~~----~~-~ ......................... . in the County of ............................ W.B.:.e?.h.:4J.gt,.QP., ...................................................................... Commonwealth of Pennsylvania, having died on the ........ .. ................ ?.? .... P.4 ............................................ day of ......................... ¥..~1:>-~~I.:Y. ......................... 19 .. ?.~ .... seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ............................ :W.~.~-~ ..... 9.P.:~~Y ................................................................... , 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 al\er 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. Appraisement Unit Description of Asset Values Made for Inheritance Tax Purpooes $ REALTY: Tract of land situate in Fallowfield Twp., Washington County, Pa., containing 76. acres. 47,000.00 Tract of land situate in Charleroi, Washington County Pa., kanow.n as Lots 947 and 949. 7,500.00 Tract of land situate in Charleroi, Washington County Ra.~ known as lots 8, 9, 10, ll, & 12 of Redd Reservation. 6,500.00 Lot 37 in the Maple Creek Plan of Lots in the Borough of Charleroi, Washington County, Pa. 175.00 Tract of Land situate in Charleroi, Washington County, Pa. , known as Lot 370. 1+.000.00 65,175.00 65,175 00 PERSONALTY: Cash 156.00 1/10 Interewt in M.H. & Sam Redd Well 400.00 1/10 Interest in Blanche Redd Well 600.00 Lot of Household Goods and Eauipment ~1. .1. _b~i"'~;l' Lot of Famr and Allied Eouimment and Machinery 4,899.00 1947 Ford Taitk Truck 200.00 1957 Chevroled Sedan 2-door 100.00 Used Up-right Piano and Bench ~ 8,266.75 8,266 75 Continued on following page ber and Street) ..................................... , Penna. I ,./ County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of · Late of Date of Death, Appraisemel!t Docket Vol., Page, Deceased. Filed in Register's Office, ......................................... 19. Amount of tax due, $ ................................................................. . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, Appeal f1'om Appraisement, Entered and charged, .... .... • --- • DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 1 2 7 -COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ................................... . . COUNTY .. ~ ....................... ~: .............. : ................................ . FILE NO ............................................................................... . Whereas, ...................................................................................................................................................... late of .............................................................................................................. . in the County of ..................................................................................................................................... Commonwealth of Pennsylvania, having died on the ....... .. .............................................................................. day of .................................... .......................................... 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ._ ................. , .................................................................................................................. , 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 r 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 at\er the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer 4 inheritance taxes at the lawful collateral rate on any such future interest. Appraisement Unit Description of Asset Values Made for I nherltance Tax Purpooes continued $ ~ TRANSFERS: Ace_ount #95_0'3 in Charleroi Federal Savings & Loan - Assn. as "Trustee" for Winifred Wood. 2,835.00 Accoutn #9504 in Charleroi Federal Savin5s and Loan Assn. as "trustee" for Samuel C. Province 2,550.00 Account #8474 as Trustee for Dean E. Redd 10,200.00 Account #9758 as Trustee for Alteha DeShield. 2. 83 5.00 18,420.00 18,420 00 i . Total 91,861 75 Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this ..... .. . .... ........... .. ...................... day of .......................... :.................................................................... ...................................... ......... 19...... ... . Appraiser ···························· ······················· ................................. . (l'lumber and Street) (Poat Of!lee) .................................... , Penna. .... WASHINGTON ......... ..... . ........................ . County / RESIDENT INHERITANCE TAX APPRAISEMENT Estate of SAMUEL R. REDD ························· Deceased. Late of · ... ¥..A:IJ,.QWY.:J:.E.4-D. ..... !W:t>.~ .............................. .. Date of Death, ......... F.e.b.fuar.y. .. 22.~ .... 196.8 ........... .. Appraisenzel!t Docket Vol., .............. .3.7 ................................ . Page, ............ 9.7:-~ .................... No .... §?.::::.§?.::::?..?.§ ............ . Filed in Register's Office, ....... ~ .... ~.t ........... 19§'1. .. • Amount of tax due, $: ................................................................. .. DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, Appeal ft'om Appraisement, Entered and charged, .... .. > 1 .... ~· • Form RCC-4-RI-3-66 ~9 COMMONWEALni OF PENNSYLVANIA RESIDENT DECEDENTS 9487 41 OFFICIAL RECEIPT No ,. Transfer Inheritance and Estate Tax File No 63-68-32.6 Date April 24, 1968 Office REGISTER OF WILLS. WASHINCTON, Pa. tiASHINOTON County, ss: Received from Winifred l'lood • PayiJ:sg on Ind. Liab. .x&mi of the estate of SMI R:~ rumn who died Februarx 22. 19 68, the sum of FOUR HUNDREJ) TfmEE and 99Ll00 • .. .. -Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax Real Estate Tax on$ 5% $ Date Valuation $ Tax on$ 10% $ $ Tax qn $ 2% $ Total $ Tax on$ 2,835.00 15% $ 425.25 P~rsonal Property Exemptions * $ Date Valuation Heid Total Estate $ ~It·~ $ 2,83Sm00 425.25 $ Total Tax $ Total $ 2,835.00 Less Tax Previously Paid (if any) $ Total Gross Assets $ Balance $ Less Debts and Expenses of Less five per centum of tax if paid 21.26 Administration $ within 3 months after date of death $ Clear Value of Estate $ Amount of Estate Tax Assessed under Valuation of Life Estates or Annuities the Act of May 7, 1927. $ Date 19 __ $ Add interest at the rate of 'Xi 19 __ $ from . Estate Tax Assessments to $ •Hl~!gg Date 19 __ $ ~ Total $ 19 __ $ * As evidenced by Charitable Exemption Certificates issued by the Secretary of . NOTE: In accepting the transfer ~nherltance tax on future estates prior to the death of Revenue under Act of May 28, 1956, P. L. 1757, effective June 1, 1957, as amended the hfe tenant or tenant for years, as eVIdenced by this receipt, it is understood that the Com-by Act No. 381, ~~~~J July II, 1957: an~~~t No. 207, 1961, Section 302. 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 for any reason whatsoever. SEAL '''P ,;:.--~ ~ . ' ¢!'•/' ...... ~· ""' ,.• . . .. 1!;.,.. ' IJTR1 D [p) [LD © £ IJTE 3/-7/-/ d'$-~-.;;. .. 1;;.-t_...-~ ... ~ 4:?..--'t:~'l -'"t-~-e.-- lF ' ' . II NOTE• This Triplicate Receipt to be retained by the Register of Wills and filed in numerical Register of Wills sequence for audit purposes. MOORE BUSINESS FORMS, INC., ELMIRA, R. Y, FORM RCC-4-Rl TRANSFER INHERITANC.E and/or ESTATE TAX. RFJ;IDENT DECEDENTS. RECEIPT Docket f1 Page. UJjne--'-/ __ _ r SAM R. REDD Estate o..._ ____________ _ OmCE OF REGISTER OF WILLS t1ASRit-.1lTOtf t Date ___ A_,_p_r_i_1_24_. _,t,_· _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 RUSSELL l>tARINO 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 with the amount receipted for, The original of each such receipt shall be signed and sealed by the Register of Wijls and transmitted to the executor or administrator, wh~reupon 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 and address of person to whom tax receipt is delivered: I To WitUFRED D. WOOD 423 WOODI.AA'D A Vih'lJE RAVENNA, OHIO L _j ./" Form RCC-4-Rl-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS 948742 OFFICIAL RECEIPT No. rransfer Inheritance and Estate Tax File No. fi3 .§S 32G April 24; 1969 Date Office REGISTER OF WILLS. WASHINGtON~ Pa. tiASIUNOTON County, ss: Received from Althea DeSh1eld, Paying on Ind ~· l,~ab. c~\~) of the estate of SAl! R* REDD who died february 22 19 68, the sum of FOUR HUNDREDTBREE altd 99/lM .. :!!!!: • Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax Real Estate Tax on$ 5% $ Date Valuation $ Tax on$ 10% $ Tax on$ 2% $ $ 2,835.00 425.25 Total $ Tax on$ 15% $ Personal Property Exemptions * $ Date Valuation Jt. Hold z.sss .. oo Total Estate $ $ 425 .. 25 Total Tax $ $ Total $ 2,835.00 Less Tax Previously Paid (if any) $ . Total Gross Assets $ Balance $ Less Debts and Expenses of Less five per centum of tax if paid 21,2~ Administration $ within 3 months after date of death $ Clear Value of Estate $ Amount of Estate Tax Assessed under Valuation of Life Estates or Annuities the Act of May 7, 1927. $ Date 19 __ $ Add interest at the rate oL '}'d 19 __ $ from Estate Tax Assessments to $ Date 19 __ $ 403.99 Total $ 19 __ $ * As evidenced by Charitable Exemption Certificates issued by the Secretary of NOTE: In accepting the transfer inheritance tax on future estates prior to the death of Revenue under Act of May 28, 1956, P. L. 1757, effective June 1, 1957, as =ended the life tenant or tenant for years, as evidenced by this receipt, it is understood that the Com-by Act No. 381, approved July 11, 1957, and Act No. 207, 1961. Section 302. monwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the lile tenant or tenant for years whenever it appears that such additional S·f1.AL tax may be legally due and collectible for any reason whatsoever. lJTR1D [p)[LO ©£lYrE 3?-Y?-/ I J!-, .. ? ~:;>,~:> ~ " .("/ ,/ ,. . -·-:,>; ~ '1: .)-~./ .:> .... :.,C.-{..::.r!3...-' .,.,..,., ,y? . J...-'t;,...-~-.t.'..t::7 NOTE: This Triplicate Receipt to be retained by the Register of Wills and filed in numericCII I Register of Wills sequence for audit purposes. MOORE BUSINESS FORMS, INC., ELMIRA, N.Y. FORM RCC-4-Rl ·TRANSFER INHERITANCE and/or ESTATE TAX. BESIDENT DECEDENTS. RECEIPT Docket J ;l Page 7 7 I ine._/ __ _ OFFICE OF REGISTER OF WILLS WASH1J1lf.ON, Pa. Date __ ~A,..,.p""'s:,..il'~---9:2:44-::--., __ l 9-66- 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 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 te> charge the Registers receiving the money with the amount receipted for. The original of each such receipt shall be signed and sealed by the Register of Wil[JI 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 and address of person to whom tax receipt is delivered: I To ALTHEA .DeSHEILD 328 EAST MAIN STRKBT L RAVENNA, OHIO _j Form RCC-4-RI-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA JIESIDENT DECEDENTS No. 948822 OFFICIAL RECEIPT Transfer Inheritance and Estate Tax F'11e No. 63-GB-326 Date May 20 19 68 Office REGISTER OF WILLS. WASHINGTON p a. lfASHlNGTON County, ss: Received from Dean E .. Redd, Paying on Ind. Liab. v-'J;I~'t;tAA·-~r11· ;Q~:>.:.1!!.'1e.'mt!sr11!.vv.'5!.l!".3.-1tn ... AM R RF.nn ~~~~l.J\.~~~SI.I!~Wl~~;t~~ of the estate of ;;'I •P who died , iebruary 22 19~ the sum of ONE 'rHOUSAND FOUR UUNDRD FIFTY-THREE & 50 .. 1Mlars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Real Estate Date Vcuuation $ _____ _ $ _____ _ Total $ _____ _ Personal Property Date Valuation Jt .. Held $ 10,200.00 Bankxtttb:s.Aect. $·------ Total $·------- Total Gross Assets $ 10' 200 • CO Less Debts and Expenses of Administration $-------- Clear Value of Estate $!=============== Valuation of Life Estates or Annuities Date 19 __ $ ______ _ ________ 19 __ ~$======= Estate Tax Assessments Date 19 __ $ _______ _ ________ 19 __ ~$====== NOTE: In 'accepting the transfer inheritance tax on future estates prior to the death of the life tenant or tenant for years, as evidenced by this receipt, it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additional tax may be legally due and collectible for any reason whatsoever. TITR10 [FJ[LO ©£ lf[ 37-97-1 NOTE: This Triplicate Receipt to be retained by tbe Register of Wills and filed in numerical sequence for audit purposes. Computation of Tax Tax on$ 5% $ Tax on$ 10% $ Tax on$ 2% $ Tax on$ 10,200.00 15% $ 1~530 .. 00 Exemptions * $ Total Estate $ Total Tax $ ---------- Less Tax Previously Paid (if any) $ =========== Balance $ ----------- Less five per centum of tax if paid 76 50 within 3 months after date of death $ • Amount of Estate Tax Assessed under the Act of May 7, 1927. $ ---------- Add interest at the rate o "'c; from----------------- to~·-------------~------- Total $======== $ 1 ,453~ 50 * As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28, 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. SEAL 1~2 .. 4~-~~t:-,,;:}#"' ~ " 6 .~ -~ ' -"'"'" ""!' "" ,, .. "" ""'". F 4l'egister of Wills MOORE BUSINESS FORMS, INC., ELMIRA, N.Y • . ~ ...... \ /" FORM RCC-4-Rl TRANSFEB INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docket._ __ 31__.Page 9? I ine: __ l __ Estate o,Lt _SM __ 4_R_ .. _RED __ D ___ _ OmCE OF REGISTER OF WILLS lilASHINGTON, --------------------~--------JP~ Date, __ __.l<=fa...._yf--"20=------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 RUSSELL t:WW!O Register of Wills 1201 (g), Act of April 9, I929, P. L. 343, as amended, viz:-"To receive from Registers of Wills all duplicate ze-ceipts for taxes paid to them by executors or adminis-tzators and to, charge the Registers receiving the money with the amount receipted for. The original of each such receipt shall be signed and sealed by the Register of Wills 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 WU!s.'' Fill in below name and a:ddress of person to whom tax receipt is deliver&d: I To DEAN E * RED» ------------------------------------------R .. D. I} 2 CHARLEROI, PEl~VANIA 15022 L _j