HomeMy WebLinkAboutOC1968-0526 - ESTATE OF SPURGEON3Ju tqr (@rpQaus·mnurt nf lfasQiugtnu QInuuty
In the matter of the Audit of Account in
Estate of JOHN A.SPURGEON alsa )m!jlW11.
as JOHN SPURGEON
TO THE AUDITING JUDGE:
No.$26 ,----""0£"'---,1~,A.A.
Enter m;y appearance for Wi)11am c.Rank,AdJni nistrat01!
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.
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No.526 ,of ,19_68 ,A.A.
In re Audit of Account in Estate of
JOHN A.SPURGEON also
known as JOHN SPURGEON
AUDIT
Jrarripr fur Appraranrr
FOR
WILLIAM c.RANK,
Administrator-----------'------=
.
A.V.CAPANO
Attorney
Ji:!:~Witl:2
C!rnmmnUUttaltl1 nf JtUU.5 YIUaUia.l l1l1•
lIul11Jington C!lounty.
I,Josephine M.Douglas ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
to William C•Rank
administlLtor .._..of-all and singular the goods and chattels,rights,and
credits,which were of John A.Spurgeon akaJohnSpurgeon late of Washington County,deceased,
GREETING:
in the county aforesaid,lately died intestate
WHEREAS,the said
Donora
John A Spurgeon aka John Spurgeon late of
(as is affirmed),possessed of divers goods and chattels,rights and credits,within the said County,
JosephineM.Douglas
by reason whereof the power of granting administration thereof doth belong to me;I therefore,confiding
in your fidelity,do by these presents grant unto you these LETTERS OF ADMINISTRATION,here-
by committing unto you full power to administer the goods and chattels,rights and credits,which were
of said deceased within this Commonwealth,you having taken and subscribed the oath of office pre-
scribed by law;requiring·you to well and truly administer the goods and chattels,rights and credits,
which were of said deceased,and to exhibit a true and perfect inventory thel'eof into the Register's
office,at Washington,within ninety days,and to render a just and true account of your administration
at the expiration of six months from the date hereof,and to regard and comply with the provisions of
the laws relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and
caused the seal of said Office to be affixed this 2nd
day of September.__.in.the ·year of our Lord one thousand
nine hundred and
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.Affi~attit (@f iExttutnr (@r .A~mtut!itratnr
~tutr of 'rnns111nuntu,}!is-
C!!ountl1of lIus4tngton -
Personally before me,the undersigned authority,a NQtary.P.ublll::..in and for said
County and State,appeared J1[j ]1;am C .Rank who,being duly
sworn according to law,deposes and says that he is the ~....administrator of the estate of
J.ah.n A Spurge.on,aka J..ohn..,S.p.urge.On deceased,that the foregoing schedules constitute a
John A.S'Qurgeoncompleteinventoryandappraisementoftherealandpersonalestateof....aka J.ohn..jjplll'ge.on ,
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~X Administrator.
day o~=;;;.~~~~.~~.:a;:~.me thu -16.~.._.}JJ.~(!...,~:..4......:...;~:::=~i:i~~~;~~~...~STRUCTIONS lI'iiOOllilf-A~~
1.An inventory must be filed within three months after appointment of personal representative.
2.A-supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original.and 2 Copies and 1 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-
33,Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,
including _Copy 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
lIuututnru aUll !\ppratstmtnt of the goods and chattels,rights and credits which
John A.spurgeon
were of aka J..ohn..,Sp.urge.on .late of D.onor.a."..
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
1.Savings Account #17934 with-interest·
Mellon National Bank &Trust Company,Donora Office
2.Checking Account #296-0187
Mellon National Bank &Trust Company,Donora Office
3.A,merican Radiator &Standard Sanitary Corp.
(Now American Standard Corp)
100 Shares Common @ 21.3/8 share
4.U.S.Steel Corpora~ion
24 Shares -Common @.40.75 Share
5.u.S.Government Bonds
16 Series E @ $100
8 Series E @ $50
6.u.S.Government Bonds
In names of John A.Spurgeon or Mrs.Mary Rank (Predeceased)
155 Series E @$100
57 Series E @ $50
3 Series E @ $25
7.Earned Interest on U.S.Government Bonds
above items #5 
8.Knights of Columbus Home Assn.of Donora,Penna.,
Mortgage Bonds---Insolvent-no value
6295 1,69
4028 92
2137 50
978.00
I
1600 00
400 00
15500 00
2850 00
75 00
5396 03
JOINTLY OWNED
John A.Spurgeon or William C.Rank (nephew)U.S.Gov.
Bonds Series E Cost value $75.00 each with earned interest
$151.68 -one-half
TOTAL
75 84
$39,336 98
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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 correctas he verily believe,
Sworn and subscribed before me thiS.....1Jtd·.....J.~e,.l!~.
Wa'shington County/ss: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 Sta'turte and Rule of Court/as evidenced by proofs
thereof filed to No ~,.,~.lt.~.'
W'itness my hand and offic~al 'seal thiS ,_~.._.__....
daYaf.~19.t.1
..........12tJMt.~m.~.4 ..'
Register of Wills
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The Court is respectfully requested to determine
proper dj'stribution in this estate.
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IN THE ORPHANS COURT OF WASHINGTON COUNTr,PENNSYLVANIA
$.,.'
INRE:
ESTATE OF JoHN A.SPuRGEON,
a/k/a JOHN SPURGEON,
Deceased.
••
I NO.
I
OF 1968
.
FIRST AND FINAL ACCOUNT
TO THE HONORABLE,THE JUDGE OF SAm COUR'r:
The First and Final Account of William C.Rank,Administrator of
the Estate of John A..Spurgeon,aka John Spurgeon,deceased,late of Donora,
.Washington County,Pennsylvania,represents as tollows:
1.Assets charged to accountant are:
PERSONAL PROPERTY
Savings Account #17934 with hterest
Mellon National ;Bank &Trust Company,
Donora Office.'
1CheckingAccount#296-0187 Mellon
National Bank &:Trust Company,Donora
Office .
American Radiator &Standard Samtary Corp.
(Now American Standard CC)rp)
100 Shares Common @ 21 3/8 share
u.S.Steel Corporation
24 Shares -COJDm()n @ 40.15 Share
u.s.Government Bonds
16 Series E "$100
8 Series Eft··t 50
U.S.Government Bonds In names of
John 4.Spurgeon or Mrs.Mary.Rank (Predeceased)
155 Series E 0 t100
51 Series E 4)$50'
3 Series E •$25
Earned Interest·on U.S.Government Bonds
AboVe items #5 .&116 : . . ..'
Knights of Columbus Home Assn.of Donora,Pa •
.Mortgage Bonds--Inso1vent-no value
4028.92
2137.50
978.00
1600.00
400.00
15500.002850.00
75.00
5396.03
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REAL ESTATE•} I •
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JOINTLY OWNED
John A.Spurgeon or Wilu.am.C.Rank (Mphew)
U.S.Bonds SeriesE Cost valueI7S.00 each
with earned 'interes't $151.68 -One-halt
t ,'.•
TO'I'A.L ASSETS-
2.,The distribution£or which the
account claims credit are:
$39336.98
Mrs.Ruscllak
Mrs.Homa
Mrs.lewis
Mrs.Lynch
Mrs~Ruey
Josephine M'.Douglas
Wash.Co.Reports
Herald-American
DeRienzo Funeral Home
Dr.Michael V.Miklos
Dr.F.N.Parent
Francis J.McCue
JohntsFiower Shop
Bell Telepho.Co.
Dr.E.E.Costa
Russell Marino
William C.Bank
A.V.Capano
TOTAL
-3.GROSS ESTATE RmEIPl'S
DISBlJRSE},IEWfS
NET BALANCE
nursing care 32.40
mrsing ~re 15.00
nursing care 17.55
nurSing care 27.00
nursing care 13.75
nursing care 46.00
Letters &Cert1t1cates 25.00
A~~is1ng ~.50
Advertising 12.50
Funeral 2060.00
Medical SerYice 40.00
Medical Service .350.00
Bond 480.00
Billowed 31.50
Billowed 15.25
Medical Service 129.60
,Filing Inventory'4.00
Admr.Commission 1966.00
Legal Fee 2000.00
$7277.($
39336.96
7277.05
•32059.93
equally.
h.'!'he net balance to be distributed among the four beneficiaries
:Respectfully Submitted,
WilllamC.lfoank,
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~nFTBE':OItPHANSCOUm.r'OF,:
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\c "j.,'NO,,:2;(&J ',"OF'",d:968
INRE':
;ES'1'AirE;>OF·JOHN A}'SPuRGEON,C'.'.'"",'N ,"',',",
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Washington County Reports
Eii3:::SQI;I:i:t:i:~SB:E:iii
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 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 1'his behalf;that the said WASHINGTON COVNTY
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:
---.s.e_p.t_em_bex 2..,.15_.,.22.,.1-966...__
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.
•• • ••• • • ••••• ••••
SPURGEON,JOHN A.,a/k/a JOHNSPURGEON,Dec'd.
Late of Donora,Washington County,Penna.
Administrator:wilHam C:-Rank-975ThompsonAve.,Donora,Penna.'Attorney:A.V.Capano,721 McKeanAvenue,Donora,Penna.
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or adve~~and thoat all of the .allegations of
th;,.ff;"'v;t ..~'h"(0,'t~
Sworn to and su~re me this ~''''':''Edi~~;
:~Po~~~~~~~l:~
N-tary Public
KATHERINE C.YA~~otary Public
_~.~_.UL..-...".•~/,..-_-.
THE JVDAllY REPUBLICAN
MONONGAHELA,PA,
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
~ersofalJfha~eared before me,a Notary Public in and for said county and state,_________~_~:t'~p.~~~,who,being duly sworn,deposes and says:thaL ~b.~is
the _l?~_o._~~_~p_~;_______________of The Monongahela Publishing Co.,a Pennsylvania corpora-
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela, Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,attached hereto
is a copy of a notice or advertisement,~xactly as printed or published,which appeared
in the said newspaper in its regular issues on.the following dates:
".>",'Jleg··'01"\..1..r';'rfise'1n1rf{~j,i','.--..-AI-'$""'"'"'....;j .;,.-_.._....__.-----."....-.~'_4':':
":A.DMINISTRA'10R'S NOT,~Estate of John A.Spurgeo
!,tohil Spurgeon deceased.IIDonora,Washington County,Letters of Administration uaboveestatehavingbeengrtheundersigned,notice isgiventothos.e indebted themakeimmediatepayrnent,those having claims or deinpresent.them fp'r,settlemerit'.c;~_,"~..ri~~llin;Q!1p~~~i\t~~
\Donora,Pa'·.~lr~~~{._,.·:>
~;n~~~~~~OAV~~~~neY..;;jt~~;
,Swt._a>._1§,.~2·1:J!66.'"
,
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_____________~~lt~~~p~~__9__l ~_5_,ggL__~9_QQ _
_____________~~~~_~_~~!'.i!~~~~_~~p~g,~Q~_
that the affiant or the corporation in behalf of which ~g,~__________is acting is not inter-
ested in the subject matter of said notice Or~tiSing and tha raIl of the allegations of
this affidavit as to the time,place and ch act r of /;he p.ltion are true.
_______::::_·.-'.fdd-~.-------------------._
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(Form where decedent died intestate)J
1Jn t4r (@rpl1uU!I'<tlnnrt of lIusl1tugton <tlnuuty
ESTATE OF No.526 of Term,1968 ,A.A.
Account of William C.Rank
In the audit of the first am final
JOHN A.SPURGEON also kno\'ll1
........~~y.Qmf.~~r;.QR .
Deceased
The petition of William...C Rank --·····.
(Name of Petitioner)
State (I)whether de-
cedent was married or
unmarried;(2)if mar-
ried,whether a husband
or wife survived and
his or her name;(3)
whether or not there
was any marriage settle-
ment;(4)whetber or
not family relation was
maintained until deced-
ent's death;and (5)
whether the decedent
left children or issue of
deceased children.
respectfully represents:--.
(a)The decedent died August 17-,~9.66 ,intestate and
(Date)
letters of administration on his estate were granted..September...2.,~966 .
(Date)
as per record thereof appearing in Administration and Bond Book No .
at page .
Decedent was survived by
William C.Rank -nephew
Sr.Marie Aubert Rank -niece
Paul 4.Rank -nephew
Edward X.Rank -nephew
within(b)At the time of death,the decedent's domicile was Jlllitl,ss*the Com-
monwealth of Pennsylvania,to-wit,aLD.ono.r.a1-Pe1U1S71vania .
(Town or Township,State and Nation)
and residence was at .Donom,.P.enDS7-1vania .
(Town or Township.State and Nation)
(c)The names of all persons having any interest as heirs or next of kin
with the names of.their deceased parents,to show relationship if they take by
representation are as follows:
NAMES
William C.Rank
Sr.Marie Aubert Rank
Paul A.Rank
Edward X.Rank
Of age,5ui-Narne of Guardian,Trustee or Committee.if
.juris,or not,any,or beneficiary,rnanr'!.er and place of
Relationship Interest (write yes or record of appointment and is bound suffi-
no).eient to cover and protect share.
nephew i of age none
..
niece i of age none
nephew ·i of age none
~
J;l8phew .I i of age none
~
State exceptions,if any,
giving names and dates
of death and the names
of their executors or
administrators,or the
names of·their issue as
the same may be mater-
ial.
All of said parties ·tn interest are living,except none
Describe type of notice.(d)All parties having any interest have had notice of the filing
of the account by letter.
l~>~~..:I'
f .•~;':.-<...f~;·
(e)Balance for distribution per Account
(f)Additional debits,not shown by Account
(Itemize)
Russell Marino-Filing Account
Russell Marino-Inheritance Tax
(g)Additional credits,not shown by Account
(Itemize)
None
J
$...32.05.9.•.9.3.
17.00
$5.QQQ•.QQ..
$ .
Balance $2-l0la2•.93 .
Insert word "not"where I (h)Claim for exemption has been made,and has not.been paid.
necessary.
(i)The estate is _subject to the payment of inheritance tax to the
State of Pennsylvania.~5,ooo.()O has been ~id.
If taxable state w~eth-I (j)The estate is subj ect to the payment of the county 4 mills
er tax has been paId.
tax.
(k)The estate is .not subject to the payment·of Federal inheritance
tax.
II too many for the
space,annex a list there-
of;if no such claims,
insert the word "none."
If any creditor or other
claimant has not re-
ceived actual notice,that
fact must be stated.
Indicate such claims as
may be secured or en-
titled to a preference,
and give detailed infor-
mation concerning such
security or preference.
(1)All creditors (and other persons who have complied with Rule II,
Sec.9),of whose claims the accountant....had notice or knowledge,have
........................received actual notice of this audit;the amounts of their claims and
whether or not they are admitted to be correct are as follows:
All creditors have been paid.
Here insert a reference
to all questions requir-
ing adjudication,and a
Rtatement of any mater-
ial facts not alreadygiven.If none insert the
word unone."
If any share has beenassignedorattached
that fact should also be
stated here.
(m)NONE
~
State kind,form and
character of property
composing the balance
for distribution,and if
any part thereof is Dot
cash,whether or Dot
there has been any elec-
tion to take such part
in kind.
(n)The balance for distribution consists of property in kind,form and
character,as follows:
In Cash.
"1 '!•
--_._-..~~-~.._~_..........._---......_------------_.'-..,:
Are there any advance-
ments by decedent to be
considered on distribu·
tion and has any distri-
bution on account been
made by accountant to
any distributtee?
(p)NONE
(q),Give brief location of any real estate sold.NONE
If prior accounts have
heen filed.list number
and term.(r)NO
.'
Wherefore your petitioner asks that distribution of principal and income
be awarded to'the persons thereunto entitled and suggests that the balance of
principal and income should be awarded respectively as follows (shares being
stated in proportions but not in amounts):-
William C.Rank t
Sr.Marie .ubert Rank t
Paul A.Rank i
Edward X.Rank i
And your petitioner will,etc.,
'.
J''~,~................~._.
(Signature of Petitioner)
County of Washington,ss.
The above named petitioner being duly
sworn doth depose and say that the
facts set forth in the foregoing petition are true
to the best of h1s knowledge and belief.
Sworn to:and subscribed before me this
1·day OfO .1JIa.y:~,19.68 .
•••••••••-c••:"••••••••••••••••••••••••~re.'j;?::~:;~..;~.f;~n;..r;[::;:;J;;
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FORM IN CASES OF INTESTACY
No -526 ,0£Term,19 68 ,A.A.
IN THE
ORPHANS'COURT
WASHINGTON COUNTY,PA.
JOHNA.SPURGEON also
Estate of .knn1l11..8S JOHN SP.U.BGEON .
Deceased.
Sur account of JU.l-,I.nM...C.L~K'''''''h''''''''''''''''''
PETITION SUR AUDIT
In Conformity with Court Rule III,
Sec.5 (B)
COUNSEL FOR THE ACCOUNTANT WILL
SUBMIT HEREWITH
1.The letters of administration.
2.A copy of the inventory and appraisement.
3.Proof of advertisement of the grant of letters,
if not filed with accountant.
4.An appearance for those represented.
5.Inheritance tax receipts,if any.
6.Certificate of liens in case any of the funds for
distribution are Serl;y.e·~:rnon-qth,~ts~le of real estate.
7.Copy of FecG:r!~:!llt=::sJai~~t~xi)l'il(urn,if estate is
subject thereto.~.u
8.Signed elections to take in kind,if any.
G·t]'.!11'......~-;0 .'f.'~,,"I r·.....~'··""v'."."l\1r"(,~J,
·································t1·zlb~~rf~~~·~··A,~~~~~~t~~t.
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PHONE FRoNTIER 9-5560
A.V.CAPANO
ATTORNEY AT LAW
721 McKEAN AVENUE
DONORA.PA.
May 10,1968
Sr.Marie Aubert !lank
Paul R.Rank
Edward X.Rank
Ret Estate of John A.Spurgeon,deceased
No.S26 of 1968 A.A.
Each of you are hereby'notified.that a
Final Account was fUed on the above titled Estate
and said Estate will come before the Orphans'Court
for Audit on Monday,May 20,1968 at 1:30 P.lI.You
may appear in person,on said date,1£you so desire
and be heard.
Very trtily yours,
cJ~~£~
William C.Rank,
Administrator
/
~n tlJr (@rplJnns'Q!aurt af IInsl1ingtan (tIaul1ty
ESTATE OF
____~9~~__.~_!~.:P.~.~g~_~~f!:!l!:!..~__!.~~~__..
.§p.~rg~_C?n.,----------------__._.....
No._~~~...__._Of 19"~~"",,~x
In the matter of the__._.~.;.~~.~__~_~~...~.~~~J .
Account of._WtllJam..Q_Rank ._...
___________________________.de.c.eaae.d...__.._...--.....---..--.-----..----------Adminis.t.r.a-tor----._.....
ADJUDICATION AND DECREE
And now-------------------.--'1!!..~y.------.----------.----:t.f?_-.,19_~§__.,this matter came on for heming,
audit and distribution at this session and testimony faken;and thereupon,upon due consideration
thereof2,e..ha.la~jefor distribution in the hands ~f the Ac.countant.is determ.in.ed to be$--------------,-~-~-!---------.--.-.-------.--------__and the account IS accordingly confirmed;and It IS ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance wi1th the
schedule of distribution hereto attached and made a part hereof,unless exce(Jtions hereto be filed
sec.reg.or an appeal be takenherefrom sec.leg.
Deduct Clerk's Costs &Receipts . . ._
A.V.Capano .Attorney ·..._
Balance .__....
£C?.....-----.-...-:---:-:---t~7i~I
SCHEDULE OF DISTRIBUTION
Balance per occount ...._._
Additional credit asked at audit
William C.Rank,nephew,1/4 balance,
Sr.Merie Aubert Rank,niece,1/4 balance,
PaulA.Rank,nephew,1/4 balance,
Edward X.Rank,nephew,1/4 balance,
6749.86
6749.86
6749.86
6749.85
No balance
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IN THE ORP~S'COURT OF
WA:'SftINGTON '.COUNTY,
.'~:PENNSYLVANIA
NO.526 or'1968
PETITION FOR RE-OPE];JING FIRST
A~FINAL AGCOUN.TAND ·T0
PEP.MIT CERTAIN CIORREGTIONS
ESTATE OF:
JOHN A.SPURGEON,a/k/a
JOHN SPURGEON.
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF:
JOHN A.SPURGEON,a/k/a
JOHN SPURGEON.
:NO.526 of 1968
:IN THE MATTER OF FIRST AND FINAL
:
ACCOUNT OF WILLIAM C.RANK,
ADMINISTRATOR.
PETITION FUR RE-OPENIm FIRST AND FINAL
ACCOUNT AND TO PERMIT CERTAIN CORRECTIONS
TO THE HONORABLE,THE JUDGE OF SAID COURT:
The petition of William C.,Rank,Administrator respeotfully
represents:"
1•.That in the Inventory and Appraisement filed in the above titled
Estate,the U.S.Government Bonds listed therein in items No.5 and No.6
where incorrect]y calculated on maturity value instead of the issuing or cost
price.The total accumulated interest on the said ,Bonds listed in items
No.5 and No.6 is stipulated in item No.7 of said Inventory and Appraisement.
Exhibits A and B are attached being the original Inventory and Appraiseme~t,
and an amended Inventory and Appraisement respectively.
2.That in the First and Final Account the accountant incorrect]y
,"--.
charged himself with same U.S.Government Bonds at maturity value instead of
at the issuing or cost.price.Exhibits C arid D are attached being the
original First and Final Account and a corrected First and Final Account,
respectively.
3.That the ~otalassets in:the sa1"d Estate should be corrected in
the lnwn'tory a~'Apprai~e~ent ;rom $39,336.98 to the sum of $34,230.73.
5.That accordingly such.corrections of total assets and net
..'
...:
.balanoes would require a oorreotion.in the Petition.Sur Audit,item,(e)from
~32,059.93 to $26,953.68 and item (g)from $27 ~042.93.to $21,936.68.
6.That the suggested oorreotions would require a new Sohedule
of Distribution,in accordanoe with such oorrections as are allowed.
o
'7.~'That the State Inheritanoe Tax was computed (at the rate of
15%)on the balanoe for distribution of $32,058.93 whereas the correct
balance ~or said oomputation should be the sum of $27,042.93.Said tax
has been paid in full ~d'~refund w?uld be in.order..'
,-:..-;..~...,.r ,-~!
WHEREFORE,your petitioner prays your Honorable Court to:permit
t·
the re-opening of First and Final Aooount;perml.tted the amendment of the
,~I •
of •~~...
Inventory and Appraisement,'First And Final A~count,and Petition Sur Audit
in aocordance with allegations and proof p~sented to the Coury and establish'
the oorrect balanoe for the computation of the State Inheritance Tax.
And your petitioner will ever pray,etc.,.
COUNTY OF WASHINGTON
COMIDNWEALTH OF PENNSYLVANIA
[)~
)
)SS:
)
The above named petitioner being duly sworn doth depose and say
that the facts set forth in the foregoing petition are true to the best of
his knowledge and belief.
,.
Swo:rn to and subSOri,d
before me this ,II/'day of August,1968.,
......-,..-..,~..~..,..'~-
~tatr of lJrltllnyluutliu.}
QIUUllty oflJun11111gtUtl 1'111:
Personally before me,the undersigned authority,a...J;IQtg.:r.y,P.ubll~in and for said
County and State,appeared IJ.il.l.iaJ,n C .B.ank M who,being duly
sworn according to law,deposes and says that he is the ~ClDEm::_.administrator of the estate of
J.Q11o A Spurge.on~i.lk.a J.obn...s.p.u.r.g.e.o.n _..deceased,that the foregoing schedules constitute a
...John A.SRurgeon
complete Il1ventory apd appraisement of the real and personal estate of....aka J..abn...Mpurge.on ~,
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 named1i.'tge"e.u:t{>t:Administrator...
Swo,rn and.subscribed before me ·this......13.t~......})'";;'/
day of l~:c..~=:_~....68.~.......L/...u.!.L.i.i!..,1J.I..;~r.:'!;-;;-:..1 (~..:If::::.::!:.:!.~..
...'u(""·1<;1-'.v:..~M /V!.::c,;:;~",."1f.Ad ..t t:'~'::":..........,H..i"-'~:W.~<.~I;..m..•,"'':i.~ittl~::M..A:J""~lI.l\h.-mInIS ra or "
DO~ORA BOROUe;",'>,SHiNGTON ~O ·NTY .
P.Y COMMiSSION EX,nES FESRUARf-.1,~DITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representattve.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 1 RCRI-34,-Urider$10,000;1 Original and 2 Copies and 2 RCRI-
33,Over $10,000,including Copy of '''ill;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,
including _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
---_.~--..::=-_-------_.==.-==--========----------_._••_--------0 --
1
f
lJnuentnnt 'lUll .Appr'liaemeut of the goods and chattels,rights and credits which
John A.spurgeon '
were of aka J..abn S;p.u.rg.e.on late of D.QnQ.r.~.";..
Washington County,Pa:,taken and made in conformity with the above affidavit.'
CENTS
2137\50
II
6295~9
I4028i 92
978 00
I
16001 00
4001 .00I
DOLLARS
p.
TOTAL
JOTIITLY OrmED
John A.Spurgeon or William C.Rank (nephew)U.S.Gov.'
Bonds Series E Cost value :.!i75.00 each with earned interest
$151.68 -one-half
6.u.S.Government Bonds
In names of John A.Spurgeon
155 Series E @ $100
.57 Series E @ $50
3 Series E @ $25
....~
4.u.S.Steel Corpor2tion'
24 Shares -Common G 40.75 Share
3.American Radiator &Standard Sanitary Corp.
'(Now American Standard Corp).
100 Shares Common @2l'.3/8 share
5.u.S.Government Bonds
16 Series E @ :~~100
8 Series E @ $50
7.Earned Interest onU.S.Government Bonds
ab.ove items #5 
2.Checking Account k~96-0187
Mellon National Bank &Trust Company,Donora Office
8.Knights of Collli~bus Home Assn.of Donora,Penna.,
Mortgage Bonds---Insolvent-no value
,---------·------------·-----··-------~--------~Ir-
1.~avings~TAccount1B-!f1793&4 WTith incterest'D ,..l~.
lVlellon l',ational ank rust ompany,onora Office .$
II:IiiI',1!IIi
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II
"IIIIIIit
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IIorMrs.1fary Rank (Predeceased)i!
II 155001 00
Ii 2850 1 00
..75 11 00II
Ii I
!15396,'03
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!I III.751 84I._---,-:...::-.;..---:~I''
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TO MELLON NATIONAL BANK AND TRUST COMPANY",October 18,'N~j "106208.
~__D_o_n_o_r_a OFFICE •ADDRESS-:5=-0__1_11_c_K_o_c1n_,_f,_1.v_en_u_'a~J_D_o_n_o_r_a-'!.,:.........:..p_a--,-1~5::....0-=3=-=3~-:-
YoU ARE HEREBY AUTHORIZED TO El1cashment
AS AGEJ'I!T FOR MY/OUR ACCOUNT AND RISK.THE SECURITIES LISTED BELOW:,
"
I
CHARGE MY/OUR ACCOUNT 0 CREDIT MY/OUR ACCOUNT 0
CHECKING ACCOUNT NO._
TAX IDENTIFICATION NO _
REMIT PROCEEDS 0
Pa.
MAILING
HANDLING FEE
INTEREST
BROKER'S COMMISSION
TAX
PURCHASED/SOLD @
-..-$17,100
),25075....-
QUANTITY SECURITY
}TO~rAL "$20,425 II '
r These bonds~re listed in the names o£JohnA.Spurgeon or Mrs.
;Uary A.Rank/Hilliarn C.Rank.t
1:Plea{~e make the check payable to:'t'1:tlliam C.Rank,Executor ibr the I~N~Ec:..T..::.CO~S:.:..T..::O:::.R...:.P~RO~C:.::E::.:ED:::,S ~1
~Estate of John A.Spurgeon.A short certi.ficat.e sh01dng the appOil1,i!!,rrlJ.A::1(i.Jo1nJ,.lltll..-...,..-'~____:_----_Itof\-Jilliam C.Rank as Executor of the Estate or John A.Spurgeon is Fe:::;f;..:lC:..:l=..:o:..:s=-=e:..:d::.:.::....--l
,~,'Death certificat.es for John A.Spurgeon and I1:1ry A.,Rank are also OJ closed.'
\
We are also.enclosing a letter of certification as to the di£ferentl~n~am~e--------------------------~
listings on.the bonds.'.
I,DELIVERY INSTRUCTIONS:¥taU tOI Mellon National iZank &.Trust 00.,D&»f.6t'a~E~~oPQwalm,
'i '171-$100 Maturity value U.S.Series E Bonds
i 65-$50 Maturity value U.S.,Series E Bonds
3-$25 Maturity ValneU.S.Series E Bonds - -..
CUSTOMER'S STATE'MENT
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Affibunit (@f l£xrrutnr (@r Abmiuisirutnr
t;tatr nf 'ruuaylnauia.t ss:
C!1nuuty nf Bua4iu9tuu \
Personally before me,the undersigned authority,a No:tary.£ubllc in and for said
County and State,appeared W.1.U.;i,..~..g.~~~who,being duly
sworn according to law,deposes and says that .he is the 00lfEll1XIX or administrator of the estate of
....J.ohn..A S.pu~e.Qn~aka ~obn §};l~r.g!i1Q~deceased,that thelQreg<rlng.schedules constitute a
"~phnA.::>~urgeoncompleteInventoryandappraIsementoftherealandpersonalestateof....ia.tt!i J.ohn :P.urg.e.o.n ;,
.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 EflE~Administrator.
Sworn and subscribed before me this .
day of 19..68 .
ImOCfi-Administrator
ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
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
.lInUtntnry aub "'pprai.armrnt of the goods and chattels,rights and credits which
John A.Spuzgeon
were of aka J.ohn..Spurgeon.Jate of D.anora..,..
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
..
..
1.Savings Account #17934 with interest
Mellon National Bank &Trust Company,Donora Office
2.Checking Account #296-0187
.Mellon National Bank &Trust Compa:qv,Donora.Office
3.American Radiator &Standard Sanitary Corp.
(Now American Standard Corp)
100 shares Common @ 21 3/8 share
$6295 69
4028 92
2137 50
..4.u.S.Steel Corporation
24 Shares -Common @ 40.75 share
5.u.S.Government Bonds
16 Series E @$100 -issue price
8 Series E @~50 -issue price
6.U.S.Government Bonds
In names of John A.Spurgeon or Mrs.Mary Rank(Predeceased.)
155 Series E @ $100 -issue price
57 Series E @$50 -issue price
3 Series E @ $25 -issue price
7.Earned Interest on U.S.Government Bonds
above items #5 
JOINTLY OWNED
John A.Spurgeon or William C.Rank (nephew)U.S.Government
Bonds Series E Cost value $75.00 each with eamed interest
$151.68 -one-half
TOTAL
I(~1:3 1/
978 00
1200 00
300 00
11625 00
2137 50
56 25
5396 03
75 84
$34230 73
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'H(-IN THE ORPHANS COURT OF WASHINGTON COUNTY,PENNSYLVANIA
,
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,
r
IN RE:
ES'rATEOFJOHN A.SPURGEON,
·a/k/a::J0HN·SPYRflEON,
Deceased.
••
:
•
-;NO.f'~,.OF 1968
:
,-
.1,
FIRST AND mAL ACCOUNT
TO THE HONORABLE,Il THE JUDGE ors..lim COURT:
The Firat and Final Account of William C.Rank,Administrator of
the Estate of John A.Spurgeon,aka John Sput:'geon,deceased,late of Donora,
"-Washington County,Pennsylvania,represents as follows:
1.Assets charged to accountant -are:
PERSONAL PROPERTY.
)1
Savings Account #17934 with interest
Mellon National Bank &Trust Company,
Donora Office
Checking Account #296-0187 Mellon
National Bank &Trust Company,Donora
Orfice
American Radiator &Standard Sanitary Corp.
-(Now American St.andard Corp)
100 Snares Common @ 21 3/8 share
u.s.Steel Corporation
24 Shares -Common @ 40.75 Share
-u.s.Governmsnt Bonds
16 Series E @ $100
-8 Series E @-$,0
u.s.Govi)mment Bonds In names of
John A.Spurgeon or Mrs.Mary Rank'(Predeceased)
155Se~es E @$lOO,7 Series E @ $,0
:3 Series E @ $2,
Earned Interest on U.S.Govemilent Bonds
Above items 115 & -#6
Kn~ghts of Columbus Home Assn.of Donora,Pa.
Mortgage Bonds--Inaolvent-no valua
I(~
h028.92
2137.50
978.00
1600.00
400.00
1,500.00
28,0.00
75.00 -
53%.03
t
f
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$;,
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!EALESTATE
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None
,..'t,",.
.1,
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.
"
'.
JOINTLY OWNED
John A.Spurgeon or William C.Rank (nephew.)
U.S.Bonds Series E Coat value $75.00 each
wi~h earned interest $151.68 -one-hal!
TOTAL ASSETS
~.The distrlbutiontor which the
account claims credit are:
75.84
Mrs.Rusehak nursing care .32.40
i Mrs••Balog nursing ~re 1S.00
• I i~!.'.
I ,.Mrs.Homa nursing care 17.55
••,
..Mrs.~wi8 nurSing care 27.00
I~
Mrs.Lynch nursing .care 13.75:i
Mrs.Ruey nura ing care 1i6.00
Josephine Yo Douglas .Letters &Certificates 25.00
Wash.Co.Reports .Advertising 12.50
Herald-American Advertising 12.50
DeRienzo Funeral Home Funeral.2060.00
Dr.Michael V.Miklos Medical Service 40.00
Dr.F.N.Parent Medi cal Service 350.00
Francis J.McCue Bond 480.00
John's Flower Shop Billowed 31.50
Bell Telephone Co.Billowed 15.25
Dr.E.E.Costa Medical Sen-Ice 129.60
Russell Marino Filing Inventory 4.00
William C.Rank Admr.Commission 1966.00
A.V.Capano Legal Fee 2000&00.
TOTAL $7277.05
3.GROSS ESTATE IIDJEIPTS 39336.96---
DISBURSEMENTS 7277.05_
NET BALANCE $32059.93
..
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'.
h.'l'henetbalance to be diotributed among the four beneficiaries
William c.Rank,Administrator
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 he ,verily believe.
Swom ond subscdbed before meth;s.h~Z.t~h.:.{;JLi£,."'~,xJ...('l::hE.'C<~hhmh.
day of l~~zj 19.(;a .
·······~:cif;j(~t:l···················.
MY COI,j~lISSI0N EXPLRES fEBRUA.W lIt J91D
Washington County,ss: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 evidenced by proofs
thereof filed to No ........:l.6.1......~.lt..4..?
.'.....,,tA .Witness my hand and official 'seal this .
dOYOf..1n~,~;;;;.~
..__.~.
Register of Wills
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IN THE ORPHANS COURT OF WASHIIDTON COUNTY J PENNSYLVANIA
IN RE:"
ESTATE OF JOHN A.SPURGEON,
alkla JOHN SPURGEON,
Deceased.
),
:NO.526 of ~968 "
FIRST AND,FINAL ACCOUNT
~.
TO THE HONORABLE,THE JUDGE ,OF ,SAID COURT:,'
The First and Final Ac~ount.of..William C.Rank,Administrator of
t·~,
the,Estate of John A.Spurgeon,aka John Spurgeon,deceased,late'of Donora,.,
Washington County,Pennsylvania,represents as follows:
1.-Assets charged to accountant are:
PERSONAL PROPERTY
Savings Account #17934 with interest
Mellon National Bank &Trust Company,
Donora Office
Cheoking Account #296-0187 Mellon
National Bank &Trust Company,Donora
Office
American Radiator &Standard Sanitary Corp.
(Now American Standard Corp).
10QShares,COll]JllOn @ 21 3/8 share
.U.S.Steel Corporation
24 Shares -Common @ 40.75 Share
,U.S.Government Bonds
16 Series E @$100-issue price
8 Series E @$50-issue price
u.S.Government Bonds In names of
John A.Spurgeon or Mrs.Mar,y-Rank (Predeceased)
155 Series E @$100 -issue price
57 Series E @$50-issue price
3 Series E @$25-issue price
Earned Interest on U.S.Government Bonds _
Above items #5  .'
Knights of Colmnbus Home Assn.of Donora,Pa.
Mortgage Bonds--1nso1vent -no value
$6295.69
-4028.92
2137.50
978.00
1200.00
300.00
11625.00
2137.50
56.25
5396.03
"
REAL ESTATE
None
JOINTLY OWNED
John A.Spurgeon or Wj,lliam C.Rank (nephew)
U.S.Bonds series E Cost value $7,.00 each
with earned interest $151~68 -one-half
TOTAL ASSETS
2.The distribution for ,which the
'account claimS credit are:
$34230.73
Mrs.Ruschak
Mrs.Balog
,'",Mrs.Homa':~.,...
nursing care
nursing care.
,.j .r'~'\nursing care'
32~ko
15.00
17.55
,Mrs.Lewis ...'nursing care 27.00
DeRienzo Funeral Home
Josephine M.Douglas
Mrs.Lynch,
Mrs.Ruey
Wash.Co.Reports
Herald-'Ainerican
t',
,nUrsing careI
.,.nur~ing care
Letters &Certificates
Advertising
Advertising
Funeral
13.7,
46.00
25.00
12.50
12.,0
2060.00
Dr.Michael V.Miklos
Dr.F.N.Parent
Francis J.McCue
John's Flower Shop
Bell Telephone Co.
Dr.E.E.Costa
Russell Marino
William C.Rank
A.V.Capano
TOTAL
).GROSS ESTATE RECEIPTS
DISBURSEMENTS
NET BALANCE
Medical Services
Medical Services
Bond
BillOwed
Bill Owed
Medical Services
Filing Inventory
Admr.Commission
legal Fee
40.00
3,0.00
480.00
31"0
15.25
129.60
4.00
1966.00
2000.00 '
$7277.05
34230.73
7277.05
$26953.68
equally.
4.'The net baiance to be distributed among the four beneficiaries
'.
Respectfully Submitted,
'"""
(Form wnere decedent ~Ied Inte~tate)
11u t4r OOrpl1attn'OJoutt nf lIunl1tttgtnn (ltonniY·
ESTATE OF No.526 of Term,1968 ,A,A..
Account of William C.Rank
In the audit of the first and final
JOHNA.SPURGEOn also known
_~~~QijN §P.1fflQE.QN..
Deceased
The petition of Wil.l-iam..C•...Rank ·..·······:.
(Name of Petitioner)
State (I)whether de-
cedent was married or
unmarried;(2)if mar-
ried,whether a husband
or wife survived and
his or her 'name;(3)
whether or not there
was any·marriage settle-
ment;(4)whether or
not family relation was
maintained until deeed-
ent's death;and (5)
whether the decedent
left children or issue of
deceased children.
respectfully represents:.
(a)The decedent died Allgust 17-,19.66 ,intestate and
(Date)'
letters of administration on his estate were granted..Sep.temb.er...2,~966 ,..
.(Date)
as per record thereof appearing in Administration and Bond Book No .
at page :.
Decedent "vas survived by
.William C.Rank -nephew
Sr.Marie Aubert Rank -niece
Paul A.Rai1k -nephew
Edward I •.Rank -nephew
within(b)At the time of death,the decedent's domicile was ~the Com-
monwealth of Pennsylvania,to-wit,at..DDno.r.a1 Pennsy.lvania :..
(Town or Township,State and Nation).
and residence was at.....Donora,__..Pennsy.lvania ...__::..
(Town or Township,State and Nation)
(c)The names of all persons having any interest as heirs or next of kin
with the names of their deceased parents,to show relations'hip if they take by
representation areas follows:
NAMES
William Co Rank
Sr.Marie Aubert Rank
PaulA.Rank
Edward I.Rank
Of age,sui-Name of Guardian,Trustee or Committee,if
.juris.or not,any,or beneficiary,manr.er and place of
Relationship Interest (write yes or record of appointment and is bound suffi-
-no).cient to cover .1nd protect share.
nephew ~of age none
niece i of age none
nephew i of age none
>
nephew .i of age none.
State exceptions,if anyt
giving names and dates
of death and the names
of their executors or
administrators.or the
names of their issue as
the same may be mater-
ial.
Describe type of notice.
All of said parties in interest are living,except none
(d)All parties having any interest have had notice of the filing
of the account by letter.,,
Il~£
.'>"
,~:_,f :..l·
;,t ,~,,'..'·r'..:;,'.t',....-,:·r:-.::.,.\,.i:·\~~
,.:.:':.-~":'
(e)Balance for distribution per Account
(f)Additional debits,not shown by Account
(Itemize)
Russell Marino-Filing'Account
Russell Marino-Inheritance Tax
(g)Additional credits,not shown by Account
(Itemize)
None
.~~t_.~
$...32.059.•.93.
17.00
.$5.QQQ•.QQ..
Insert word "notU where
necessary.
If taxable state wheth-
er tax has been paid.
.
11 too many for the
space,annex a list there-
of;if no such claims,insert the word "none:'
If any creditor or other
claimant has not re-
ceived actual notice,that
fact must be stated.
Indicate such claims as
may be secured or .en-
.titled·to a preference,
and give detailed infor-
mation concerning such
security or.preference.
$ _ _ .
Balance .$2.1.Oka•.93...
(h)Claim for exemption has been'made,and has not.been paid.
(i)The estate is :..subject to the payment of inheritance tax to the
State of Pennsylvania.$5,000.00 has been Paid.
(j)The estate is subject to the payment of the county 4 mills
tax.
(k)rr:he estate is nat subject to the payment of Federal inheritance
.tax.
(1)All creditors (and other persons who have complied with Rule II,
Sec.9),of whose claims the accountant...had notice or knowledge,have
...................:....received actual notice of this audit;the amounts of their claims and
whether or not they are admitted to be cor-rect are as follows:
All creditors have been paid.
Here insert a reference
to all questions requir-
ing adjudication,and a
~tatement of any mater-
ial facts not already
given.If none insert the
word "none."
If any share has been
assigne\l or attached
that fact should also be
stated here.
(m)NONE
State kind,-form and
character of property
composing the balance
for distribution,and if
any part thereof is not
cash,whether or not
there has been any elec-
tion to take such part
in kind.
(n)The balance for distribution consists of property in kind,form and .
character,as follows :
In Cash.
.~.,.-,
Ii
J Are there any advance-
ments by decedent to be
considcreo on distribu·
tion and has any distri-
bution on account·been
made by accountant to
:Jny di~tributtee?
If prior accounts have
heen filed,list number
and term.
(p)NONE
(q)Give brief location of any real estate sold:NONE
(r)NO
Wherefore your petitione'r asks that distribution of principal and income
be awarded to the persons thereunto entitled and suggests that the balance of
principal and income should be awarded respectively as follows (shares being
stated in proportions but not in amounts):-
William C.Rank i
Sr.Marie .Aubert Rank i
Paul A.Rank i
Edwa.rdX~Rank i
And your petitioner will,etc.,County of \Vashington,55.
The above named petitioner b.eing duly
sworn doth depose and say that the
facts set forth in the foregoing petition are true
to the best of his knowledge and belief.
Swom to and subscribed before me thisIndayOfr]"""···May.,19.68 .
~:#:MpJ.l..~L,,~~,-~"~"""'
~.'h/'SCR[~.~.t-.:..:c...;'\r.<;~k7~C\!.'i:':S!l\lil [<l'1;lf.5 ee.'::\J"'~~r;'".•~I I .....-.....';taft.
-_.",........
'~E
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~.-"'"
FORM IN CASES OF INTESTACY
No 526 ,~o£~Term,1968 ,A.~.
IN THE
ORPHANS'COURT
WASHINGTON COUNTY,PA.
JOHN A.SPURGEON,also
Estate of .kno.w.n..AS JOHN SPURGEQN .
Deceased.
Sur account of :wr..LIJ:AM C.•...RAN.K.;~
, I
PETITION SUR AUDIT
In Conformity with Court Rule III,
Sec.5 (B)
COUNSEL FOR THE ACCOUNTANT WILL
SUBMIT HEREWITH .
1.The letters of administration.
2..A copy of the inventory and appraisement.
3.Proof of advertisement of the grant of letters.
if not filed with accountant.
4.An appearance for tho'se represented.
5.Inheritance tax receipts,if any.,
6.Certificate of liens in case any of the funds for
distribution are derived..from the sale of real estate.
.7.Copy of Federal;J::.state tax return,if estate issubjectthereto..'""'..,.
8.Signed elections to take in kind,if any.,".C"•T /".J.'..t'.;
···....···..·....·:···..·..······~:~i·Itr~~~;~~~~··A~~~~~~t~;:t.
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(Form wnere decedent died Inteatate).'
Jtt tl1r (@rpl1ans'OIonrt itf mUl1l1tngtntt OInunty
ESTATE OF.No.526 of Term,1968 ,A.A.
Account of William C.Rank
In the audit of the first and final
JOHN A.SPURGEON also
...~Q!ro ~.~~IQ.HM•...~P.v.RO:$.QN.L .
Deceased
The petition oL Wi 11 ;am C .Rank m ..
(Narne of Petitioner)
res pectfully represents :..
(a)The decedent died August l1.,.l966 ,intestate and
(Date)
State (l)whether de-
cedent was married or
unmarried;(2)if mar-
ried,whether a husband
or wife survived and
his or her name;(3)
whether or not there
was any marriage settle-
ment;(4)whether or
not family relation was
maintained until deced-
ent's death;and (5)
whether the decedent
left children or issue of
deceased children.
letters of administration on his estate were granted September.2.,..··1-966-··
(Date)
as per record thereof appearing in Administration and Bond Book No .
at page .
Decedent was survived by
William C.Rank -nephew
Sr.Marie A.ubert Rank -niece
Paul A.Rank -nephew
Edward X.Rank -nephew
within(b)At the time of death,the decedent's domicile was~the Com-
monwealth of Pennsylvania,to-wit,at Donora.,.Pennsy~vani.a .
(Town or Township,State and Nation)
and residence was aL Donora.,.P.ennsylvama .
(Town or Township,State and Nation)
(c)The names of all persons having any interest as heirs or next of kin
with the names of their deceased parents,to show relationship if they take by.
representation are as follows:
NAMES
William C.Rank
Sr.Marie Aubert Rank
Paul A.Rank
Edward X.Rank
Of age,sui-Name of Guardian,Trustee or Committee,if
juris,or not,any,or beneficiary,man~er and place of
Relationship Interest (write yes or record of appointment and is bonnd suffi-
no).cient to cover and protect share.
nephew i of age none
~
niece i of age none.
nephew i of age none.
nephew .i of age none
State exceptions,if any,
giving names and dates
of death and the names
of their executors or
administrators,or the
names of.their issue as
the same may be mater.
ial.
Describe type of notice.
All of said parties minterest are living,except none
(d)All parties having any interest have had notice of the filing
of the account by letter
I ,I'~F~/
(e)Balance for distribution per Account
(f)Additional debits,not shown by Account
(Itemize)
Russell Marino -Filing Aooount
Russell Marino -Inheritanoe Tax
(g)Additional credits,not shown by Account
(Itemize)
None
$..2.6.953.•.68....
17.00
$....5.000•.0.0....
$ .
Balanoe $.2~936..6B .
Insert word "not"where I (h)Claim for exemption has been made,and has been paid.
necessary.
(i)The estate is subject to the payment of inheritance tax to the
State of Pennsylvania.$5,000.00 has been paid.
If taxable.state w!'eth-I (j)The estate is subject to the payment of the county 4 mills
er tax has been paId.
tax.
(k)The estate is not subject to the payment of Federal inheritance
tax.
1l too many for the
space,annex a list there-
of;if no such claims,
insert the word "none."
If any creditor or other
claimant has not re-
ceived actual notice,that
fact must be stated.
Indicate such claims as
may be secured or en-
titled to a preference,
and give detailed infor-
mation concerning such
security or preference.
(1)All creditors (and other persons who have complied with Rule II,
Sec.9),of whose claims the accountant had notice or knowledge,have
........................received actual notice of this audit;the amounts of their claims and
whether or not they are admitted to be correct are as follows:
All oreditors have been paid.
Here insert a reference
to all questions requir-
ing adjudication,and a
statement of any mater-
ial facts not already
given.II none insert the
word u none."
II any share has been
assigned or attached
that fact should also be
stated here.
(m)None
State kind,form and
character of property
composing the balance
for distribution,and if
any part thereof is not
cash,whether or not
there has been any elec-
tion to take such part
in kind.
(n)The balance for distribution consists of property in kind,form and
character,as follows:
In oash.
/
Are there any advance-
ments by decedent to be
considered on distribu-
tion and has any distri-
bution on account been
made by accountant to
any distributtee?
(p)NONE
(q)Give brief location of any real estate sold.NONE
3 _.$..w
If prior accounts have
heen filed,list number
and term.
(r)NO
Wherefore your petltlOner asks that distribution of principal and income
be awarded to the persons thereunto entitled and suggests that the balance of
principal and income should be awarded respectively as follows (shares being
stated in proportions but not in amounts):-
William C.Rank
Sr.Marie Aubert Rank
PaulA.Rank
Edward X.Rank
County of Washington,ss.
The above named petitioner being duly
nom doth depose and say that the
facts set forth in the foregoing petition are true
to the best of h.is knowledge and belief.
to and subscribed before me this
day of.,19 .
.....-_-..~".'"_~~~.
And your petitioner will,etc.,
.-~~_~-..-.
(Signature of Petitioner)
I[i ·FORM IN CASES OF INTESTACY
N<J .5'26 ,o.f _.Term,196a ,A.A...
IN THE
ORPHANS'COURT
WASHINGTON COUNTY,PA.
JOHN A.SPURGEON Also
Estate of kn.own.as J.QHN s..P..~Qw..
Deceased.
Sur account of .J'lILLIAM O ~_ .
PETITION SUR AUDIT
In Conformity with Court Rule III,
Sec.5 (B)
COUNSEL FOR THE ACCOUNTANT WILL
SUBMIT HEREWITH
1.The letters of administration.
2.A copy of the inventory and appraisement.
3.Proof of advertisement of the grant of letters,
if not filed with accountant.
4.An appearance for those represented.
5.Inheritance tax receipts,if any.
6.Certificate of liens in case any of the funds for
distribution are derived from the sale of real estate.
7.Copy of Federal Estate tax return,if estate is
subject thereto.
8.Signed elections to take in kind,if any.
..................................A~..Y•....GA;P.~~Q .
Attorney
....9
for Accountant.
"."
i "
I '?....
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF:"
.JOHN A.SPURGEON,a/k/a
JOHN SPURGEON.
NO.526 of 1968
•".
IN THE MATTER OF FIRST AND FINAL
:
:ACCOUNT OF WIIJ,IAM C.RANK,
ADMINISTRATOR.
I,......1968 ,upon co ideration of the averments-~./Z,.
of the foregoing pe~ition,the Court "fixes'_.f.£..'4-~~=t;4'the 3t>
l
day of September,1968 at /r?",~o'CIOCkA.:M.,e Orphans'Court
Room,'Court House as the time and place for hearing on said petition,and
the petitioner is herebydireot~d,toserve a copy of the said petition and
~.-.".
a wrltten notice of the time,and place of hearing,at least 10 days prior
to the date of hearing,upon the Department of Revenue,Bureau of County
Collections,Inheritance Tax Division or their looal county Chief Appraiser
.andthe heirs of said Estate•
.,
..
l
/IN THE ORPHANS'COURT OF
WASHINGTON COUNTY;PENNA
No.526 of 1968 In The Matter of
First a tld Final Ac~o'lm of 1iVillia:ff:1
C.Rank.Administrator.
ESTATE OF:
JOHN A:SPURGEON.~a/k/a
JOHN SPURGEON.~
.,
STlPU(:?80N AND AGREEMEN1
{.,)
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~JL'-~14 V;I-->~~~~~~ft{)0~~9 ~LAW OFFICES
PEACOCK,KELLER 8r.YOH E
EAST BEAU BUI LDI NG
68-70 EAST BEAU STREET
WASHINGTON,PA.15301
IN THE OHPRANS'COUHT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF:
JOHN A.SPUHGEON,a/k/a
JOHN SPUHGEON.
)NO.526 of 1968
)
)IN THE MATTEH OF FIHST AND FINAL
)
)ACCOUNT OF WILLIAM'C.'RANK,
)ADMINISTHATO '.
STIPULATION AND AGHEEMENT
AND NOW,this brt 'I ~~y of December 1968,A.D.,Charles C.
Keller,attorney for the Commonwealth of Pennsylvania and Mr.A.V.Capan ,
attorney for the within estate do hereby stipulate and agree as follows:
1.An error in the valuation of various U.S.Government Bonds,
Series E,in the within estate was carried through the Inventory,Inheritance
Tax Return,and First and Final Account of the personal representative.The
said items are listed as Nos.5,6 and 7 in the said Inventory totalling
$25,821.03,including interest.
2.The correct valuation on the foregoing U.S.Goverment Series
E Bonds as of the date of death,August 17,1966,was $20,376.24.For
Inheritance Tax purposes,the said sum is taxable to the extent of 100%at
the appropriate rate.
3.Jointly owned property in the Inventory in the within estate was
erroneously valued.The property,in the names of John A.Spurgeon or
William C.Hank,consisted of two U.S.Government Series E.Bonds which
were valued at $151.68,subject to Inheritance Tax on 50%or $75.84.
4.The correct valuation of the aforesaid two U.S.Government
Series E Bonds in the names of John A.Spurgeon or William C.Hank,as of
the appropriate date of death,August 17,1966,was $150.84.This sum is
subject to Inheritance Tax as to 50%at the appropriate rate.
5.It is understood by and between the parties to this Stipulation
and Agreement that an adjustment in various estate papers may be made on the
\,\
basis of which an amended Decree of Distribution shall be entered of record
by the Orphans I Court of Washington County.Any request for refund of Inher-
itance Taxes paid on behalf of the estate shall thereafter be made in the manner
provided by the law.
Charles C.Kelle
Attorney for the Commonw,<:;e'.9:a~...-.::r.L
Pe nns.y.:l:v:a-H4
---~--_.__#.,._..~-
\
......'1,\.1
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF:
JOHN A.SPURGEON,a/k/a
JOHN SPURGEON.
)NO.526 of 1968
)
)IN THE MATTER OF FIRST AND FINAL
)
)ACCOUNT OF WILLIAM C.RANK,
)ADMINISTRATOR.
ORDER
rx-
AND NOW,this I'G-;;'y of December 1968,A.D.,on consideration
of the within Stipulation and Agreement,and on motion of counsel for the
within estate,the said Stipulation and Agreement is hereby approved and
ordered filed.
V v \P.J.;
3Ju tqr (@rp4unu~<t1nnrt nf lIuuqtugtnn <!Tounty
ESTATE OF
..JQ.1}n...b.!..S.p.m;,g~QJ1J 0.l.kl0.___
..~~.~~.~.P.~E.~~~.~!_ _ .
Deceased.
526 68NoOf19 ,Y&;Jrx
In the matter of the.....¥.JX'.~.L?:n-.?:.;f.~~§.L..
William C.Rank,Account of .
Administrator
./-~
)
$26,999.43
42.50
5017.00
And now P_e_~~~~e~~_~_I~~_~I_~!l~9_~:,~:sEm~tter came on for hearing,
audit and dis;tribution at this session and testim~~'~{aken;and thereupon,upon due consideration
t~7eof the~alance for distribution in ;the hands of the Accountant is determined to be
$J_Q~l!_...3 _and the account is accordingly confirmed;and it is orde·red,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
Balance pe'r account _-..-.-- - -..
AMENDED
SCHEDULE OF DISTRIBUTION
Balance -..-.
Deduct Clerk's Cost's &Receipts..~~~.~~..::..<;:~~9:~~.~?..~.~..~~~~~L .
Attorney ~.~..Y..~..9.0P?:n_~__.._.
Additional credit asked at audit
Russell Marino,Clerk o.C.,costs filing Stipulation
and Agreement $3.00
Costs filing amended decree and Schedule of
Distribution 10.00 13.00
$26,986.43
Credit to be taken by the accountant for funds as set out
in Stipulation and Agreement filed,to give force and
effect to correction set forth,
William C.Rank,nephew,1/4 balance,
Sr.Marie Aubert Rank,niece,1/4 balance,
Paul A.Rank,nephew,1/4 balance,
Edward X.Rank,nephew,1/4 balance,
5106.25
$21,880.18
5470.05
5470.05
5470.04
5470.04
No balance
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.'
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF ..Washington .
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..an!i Estate Tax ~ct of lQ61.)
IN THE MATTER OF mE'ESTATEOF
AFFiDAVIT OF '
.....J.OI:IN A•..,SPURGEON.,aka JOHN S.PURGEON I 'ilmmRK:
(State full name of decedent)f'-4
Late of Donora.,...Washington.................
state of Pennsylv.ania
County of Washington ..
Administrator
...William G.mRank............m.........................................m.............m m.........m...DR1XQfr
of the estate of the above-named decedent being duly sworn,depose and say
Decedent died August17th..
'.(Month)
.'}Name and address of attorney or
other authorized representative to
whom all correspondence should be
mailed.
.........19...66........,I'testate leaving a last will.copy of which is hereto attached,}
(IJay)(Year)Lintestate
A.V.Gapano ....
721 McKean Avenue,Donora,Pennsylvania . , .
Th t h Administrato'"d t'f '1''th th ff'f 'd t t d th rtaassucn............eponen IS amI lar WI e a aIrs 0 sal es a e an e prope y con-
(Executor·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
Mo""',.,N,q+.;"'....,,1 B:lnl<:lnn TT"Il!'lt.CnlT1rl:l"'''Ir .T",hn A ,.,,,.,,,,,+'
L "~~
Donora,PemClsyl1rania.
That the contents of said safe deposit box or boxes are itemized under Schedules B &E of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attll.ched hereto and made part hereof sets forth full v and in'detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whethe'r individually,:or 'In trust for
-._."..Janyotherpersonorpersonsgivingalsoseparatelytheaccruedinterestthereon,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 aAd other evidence.of in-,.........
debtedness of the United States to the decedent;all obligations,whether by statu'te or agre~ment,they
are designated as tax free,of the United States,or any state,or political sUbdivision thereof,or of.~~--~...any foreign country,which are owned at the time of death;all wearing apparel,jewelry;sil've-rware,pic-....:-tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortgae;es 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 policles 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 family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schednle,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the 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 pf transfers intended to
take effect in possession or enjoyment at or after death,there is also 'attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes 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 the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement show~ng which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition o~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 funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
~.death;taxes accrued chargeable 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","en,"E",and "F"as directed therein,.
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this .
........l8.th................... .lay of March 19 68 .
..//'~=~:~;:COUHTl .
.'mrcOMMISSION EXPIRES fEBRUARY 11,1910
J',e.g L...................~~_.
.(~-AdministTator)
..975 Thom~o.n ...A:v.enu6 ·· ·,.
.(Street Number)
p..Qp.Q;r.?-."p.~.Dnsy.lv.ania 1.503.3 ··.
(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 unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
.Rec -3'5
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at,death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administer-ed 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.
8 Knights of Collunbus Home Assn.of Donora,
Penna.,Mortg~ge Bonds
Insolvent -no value
Item
No.
1
2
3
4
6
7
ITEM
List and describe fully
Savings Account #17934 with interest
Mellon National Bank &Trust Company
Donora Office
Checking Account #296-0187
Mellon'National Bank &Trust Company
Donora,Office
American Radiator &Standard Sanitary Corp.
(Now American Standard Corp.)
100 Shares Connnon
u.S.Steel Corporation
24 Shares -Cornmon
u.S.Government Bonds
16 Series E ~
8 Series E
u.S.Government Bonds
In names of John A.Spurgeon or
Mrs.Mary A.Rank (Predeceased)
155 Series E
57 Series E
3 Series E
Earned Interest on U.S.Government Bonds
above items #5 
UNIT
VALUE
21 3/8
40.75
$100
50 ,
$100
50
25
ESTIMATED
MARKEl'VALUE
4028.92
2137.50
978.00
1600~00
400.00
15500.00
2850.00
75.00
5396.03
DEPARTMENT VALUATION
(Do not write in
this space)
~6',.3 7"2.y
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X $39261.14 33 f/t'·-3 -oS /~-~/_--
RCC-36
Ccrr;~fON1\'EALTH OF PENNSYLVANIA
Tlli~NS1~R INHERITANCE TAX
~SSIDENT DECEDENT
SCHEDULE "c"
TRA.NSFERS
(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)DO
(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)DO
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his 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)_~nllOL-_
(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)_
(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)_~D~O~_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or nO)_~D~O __
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others -'----:-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_~n~o~__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or nO)_~D~OL-_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
NON E
MARIillT VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
C(\ff}'I{)\,WF'\LTH UF PENNSYLVANIA
c:\\\::;:V!t IXIlElnT,\NCE TAX
n.F~IDE\T PECEDENT
--
SCHEDULE "E"
JOINTLY OWNED PROPERTY
..
BSrRtTTIO~S:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi ih 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 illlder Schedule
"A",plus the date and place of record of instrument effecting vesti ture,but do not include entireties
or out of st.ate real estate value in est.ate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-o-wners to
the decedent.
DeScriPtio~of P~operty,Date of Acquisit-ion,N~m;'l unit r~rce~t~g1:-;---E;tat;-
Address and Relationship of Co-Owners,and Place ;Value Share Valuation
of Record of Instrument,where_.Rea!_~state.!.J_______
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
u.S.Savings Bonds
Value of
Entire
Property
Value of
Decedent's
Interest
In names of John A.Spurgeon or
William C.Rank (nephew)
2 Series E (With earned interest)
Dated 2-66;3-66
$75.0
I
I
one-half $75.84
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.~__~J
r RCC-37 '('~2-63)
COl\fl\fO)n\,EALTH OF PENNSYYLANIA
I TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED,(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact)OR NO BIRTH
William C.Rank nenhew veR of a.,p.nnp_
DonoT'a Pa
~....M~,...;",A··1----"H~,...,1r l'l;"''''''~T"'~nf':lot=>nnt=>_'""-Baden,Pa.
P;:1l11 A &nk .~TA~of a.,p.nnp.-,..u
Dnnnra ,P~
Edward x.Rank nenhew ves of ae:e onp.-,..,.
Dnnn,...a Pa
.-
-
--
.-.
(
h
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
-1
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
'"JL ,.
:c.......,'"d ::t'l:0 ...,('l)('l):fj'llJ :'1 llJ·::s w......
Vl 0<+......::s '"d,.('l)llJ ...,G ...,.....0~Vl 't:l
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(1)('l)·...,0....'<:
(')...,oVlVl...,
llJX~
('l):rtrj.
Vl...llJ...('l)
Year .
r.-<THE
~No,
Will
Administration
.·JOHN A.SPURGEON,
.a1@..JOBJ:J...SPURGEON
Deceased
Late of nONORA
ri t:a >::::::
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL0-.L1f'
l
w-WP'?"•!?=J.........
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A.V.-CAPANO'-.v._
721 "Me Keari 'Avenue
Donora,Pa.
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#!
:===
SPURGEON,JOHN A.
FILE #9317-184
August 17,,1966
SUMMARY
TtEPOl1'l'OF INHElU'l'A.NCF.'rAX APPFlAISTI:R
duly appointed Inheritance Tax Appraiser in and for the County of
,Pennsylvania,do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
the last column to the right in Schedules "A","B","C"and "E".
.,:0.'.•__........,......
08-17-66
04-24-68
=
I.the unrlersigned
'II 63 Washington
FILE #9317-184
the real and personal
opposite each item in
Dated:
7C'C~;q (6.64)
rOVMONWEf\l~TH O~'PFNN~YIN;\NI.\
TltAS~l1'Rn INHlqUT,\NCIi:TA~
REPORT OF THE ~GISTER OF WILLS
I"the undersigned duly elected Register of Wills in and for ...
County,Pennsylvania,do respectfully report that I h~ve allowed deductions in the amounts
claimed by deponent,~xcept 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:
REGISTtR OF WILLS
~-<;/~.36/
/,-5"~,
:5 s:f'll7-1
======::::::======.-=====:=
VALUE AS REPORTED VALUE AS APPRAISED
$._.$~---,---
39,261.14._
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LESS Debts and Deductions
(SCHEDULE F)
CLE~~VALUE OF ESTATE
Valuation of life estates or
annuities . . . . . . . .$__
ESTATE T~~ASSESSMENTS ~_
(::,)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
COMPUTATION OF TAX
TOTAL TAX BALANCE
PAID
*--~--d>~)------
$------
$--------
*-------$-----~-$
*-------
FOR USE OF REGISTER ONLY
Tax on $•__1'5%$__...:....._
Tax on $.__10%~_
T ax on $~~$~
T ax on $:~$_
Exemptions :=(,:,)
Total Estate __
TOTAL TAX $___
Less tax previously paid $~==========~===
BALANCE *_
Less 5%of tax if paid within
3 months after death $======1=
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%from
to
AMOUNT OF ESTATE TAX ASSESSED
Estate tax paid
BALANCE DUE
Add interest at rate of 6%fromto_
FOR USE QF REGISTER QNLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the
Register of Wills,for proper reason,same should be noted below,with short
explanation.
Will {
Administration ~No.
IS THE
Year .
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JOHN A.SPURGEON
Deceased
Late of ...D.9.NOM.
,,.
County of l-l!\.$J1I.r-p'I'Q.N.....
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.l\
#
--
Form RCC-2·.,-..~...................~PF;.~....?4..!..,...~.?§..?.....r COMMONWEALTH PENNSYLVANIA DATE.OF ..................
DEPARTMENT OF REVENUE RESIDENT INHERITANCE 'TAX
,...#...................w.~.~.1?:.~g.t.~~................BUREAU OF COUNTY COLLECTIONS COUNTY ...............
HARRISBURG.PENNA.17'127 APPRAISEMENT
FILE NO..........................~J.7=.;h?4.......................................
._..
Whereas,.......................!l..9.);m....A.~....$..P..P.r.g~.9.;Q ......................................................................late of ........................~.?~.~~.Cl:..................................................................
in the County of ........................W9.-.~.h~pg:~g.:g ..........................................................................Commonwealth of Pennsylvania,having died on
the ............................l...7....t.h..................................................day of ..............A~~~~...........................................66 seized and possessed of an estate19............j
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,..................w.~.~.!.....Q.h?:n~y.............................................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisem.ent 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 possesslon or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expl'I!SSly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
--W·'.-.---
Unit AppraisementDescriptionofAsset
Valuas Made for Inheritance
Tax Purpoles
--
$
.....,
REAl,IT :.---,--
NONE NONE---.
'"
PERSONALTY:
-'""_..
As per Schedule "Bit 39,261 14._-,.
--""TRANSFERS:
..-.-
"-NON]NONE ....
,"
JT.HELD:
-
As per Schedule tlEQI 75 84
I
I
'"
..
Tota.~..39,336 98
--_.,,_.
..'.
tQrm~V::~~a::rh~W~~~~.~~~:~;Q~e~~~?:~.i":~:
Appraller,...
I
~"·''''''''''..·'''''''''''·,,·,,·,,·'''..'''''''';;;b;''';d·'St~~~t';'"""""""".,.,.""..,,,,.,,...,,,,,,,,....,,,,,,,,,,..
...~~··";;i·····..........."..........'Penna.
...............WA$I:IlNOTON COUtity
RESIDENT INHERITANCE TAX APPRAISEMENT
F~~/LED
Estate of I f'•~I '•Y ,...A:'-l~\oI''Ili £:::"-r PH 1 :49
.JOl.lN.J.l.~..$PP.RG.1j;9N..
Deceased.
Late of
..DONORA .
Date of Death,Avgv..s.t 17.~._1.96..6 :_..
Appraisemel!t Docket Vol.,.3..$..
Page,4.?9.~:),.Q No 9aJ7~J$.4 .
Filed in Register's Office,.Ap;r.i.l.44.J ..19..68...
Amount of tax due,$__.._..
DEPARlMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo,ut Appraisement,
Appeal fMm Appraisement,..
Entered and charged,:..:..
RUSSCLf./-1;4 RINQREG/STEt?OF WILLS
;
p
,-
..1
~.
(,.
~t·
Form RC C~lO
OFFICE OF THE
REGISTER OF WILLS
DEDUCTIONS ALLOWED IN. .Z -7./-;;:n-THE SUM OF ..•.........$'.u••/..•.Jd-.c.,...u.s
OF Washington COUNTY
-!!'.LDJ,f..!i!~.Y!!:!L.~~-55l~l..-LATE OF Donora,PennqJyania
DATE OF FILING APPRAISEMENT March 19,1968 OATs:OF DEATH ApriJ ]7,1966
}COUNTY OF Washington
I,WilHam C.Rank HeREBY CERTIFY,THAT.TO THE BEaT OF
~Y KNOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E afATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSU OJW
AO.'N'.,.ATOON .u••'mo TO TNE "TAn OF John A·8pI.rgeOD b::::.:;"rgeQD><C"""",.AS OEOUCT'ON'FO.
INHERITANCE TAX PURPOSES..',/'1 ~
_-U U I Ka 'S.(L.5.),
SWORN AND au CRIBED BEF:O DAY 01'
DATE NO.OF NAMIi OF PAYEE REMARKS AMOUNTVOUCHlOot
Mrs.Ruschak nursi nO'care 32 1.0
lor....."R.l:lt1 n"..."....4 ft,.1'0'"1(inn
Mra.HolMl..nA....l'((
)boa.~willl ...".......-t ...".P.1C'?"A ~7 Inn
U....a T,..-,.t..............;......,.0_1-:t 17(......
MorR.RniMT _._........I'~"'"I.",00
Josenhine M.D -T .&CA~.""';"'~+.QQ ~(Inn
Wash.Co.RenOT't.R A-...;...".1"en
R~'tOm1 -"'•......illl1nD'1?(n
n.1N......wn -"RnmA --"JM.n Inn
D:r.Mot nh!i'"1 V.Mi 1t'1 nA U_A.(....,....lin nn
D:r.F.N--lIAtH ",t!1 SA1"'Iri nA 3~0 1m
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ITnnn'lII 1M nWA....ghnn 'R-411 n'llll'",n -:t1 en
Bell T""e-"---Co Bill ()wed l~I?~
Dr.E. E.Costa Medical Se'l"'U'inA 1"0 ~n
l?naC!...••yOM.......li'ot 1 "h\t:t -I.1m
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COMMONWEALTH OF PENNSYLVANIA
ss:
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