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HomeMy WebLinkAboutOC1968-0567 - ESTATE OF EASTONIN THE COURT OF COMMON PLEAS OF .tAlASHINGTON COUNTY,PENNSYLVANIA--ORrt~~S~./ COURT DIVISION PETITION SUR AUDIT es a e orm i-IN THE ORPHANS"COURT OF WASHINGTON COUNTY Estate of....W.:!-J.f.r~.(L.~.._.._~~~:t9n.,--.!:tt!?Q ..h.I:l.9.WD.__'?-_?-.__ Wilfred E.Easton Sr. No j_Q.7 Qf.J.9.6~.... Fiduciary_~\tiJ;f:rgQ ..f:.•...J:;H.~.t.Qn ..J.:r..•. Deceased Date of Date of Decedent's death January 2L,196.8 .__.._..:__Grant of Letters Ap.r.il_.l.U.,...1.9:6.8 _,_ .Date Election Place of; Filed _ _ _.._ _Record .:.... Election to take,..,..Not applicable Under or Against will.(cross out one) ................___-_.____-.--_--__-.--..----.-----..--..---....,. " This is the ftr.§.t ..~.I}9.:..f.~.I}~~_account filed in this estate . ...,","..':\c''::.\-:none filedIftherehavebeenformeraccountsfliedInthisestate,list file number or number and term _ _ _ _ . ,~f 1 I .... I) I -"'tf~~ ./ Name of surviving spouse__.}\Ji-.Q_E?..t1.~__J~~t?_I}----..--.._...__...__..__._._....__... List issue,where material:not material Did decedent marry after execution of will?(indicate)Yes.No.Any children born after execution of will?(indicate) Yes.No.If answer yes,name them _____..._._.._.__. .................._••_._••_••- - -••_••••_••__••~..~••_~••__••_.._..___•••_._________..__•__••••••••~~•••••4 __~__• Leg.a~es Relationship Interest Fiduciary,if deceased or not sui juris Alice M.Easton wife entire sui juris 1 ....'·_,11·, List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause: "Not applicable '-" If partial intestacy,give facts:no partial intestacy 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:Sectiop.6:,~ubdivision c)received written notice of the filing of the account and of call of audit?Yes.~ If .,None "any exception give cause:_. File copy of Notice -../" and date of mailing CQP~Qf..JJ.Qtic.e att.ached:..aDSr:majl.~g;..OI~;.f.eb.:r.mH'y..Jf.,..J~~.~. ,.; :.j Is estate subject to the filing of a Federal Estate Tax Return?N~L <••••••••••••••••••••••••••••••••••••••••_"........J '-".......;.......•..). Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..~.9.IJ~. If the Will makes any portion of estate subject'to a life-estate,give name and birth date of life tenant . NONE._.___---_-'_-----_-__----__._-__----_--__-_-----_-_.._-----_._-_. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. C;, ..,;.....-,;.j ~ -, 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: NONE Balance for distribiltion per account, Itemize any additional debits not shown by account: Total .additional debits (Add) Itemize any additiondl credits not shown by account: $..JL.fW .................... $.....Q.•.QQ...••••...........•.••• -~:' Total additional credits (SubtraCt) Balance for distribution .w_$...Q.•.O.Q.............•........,•• $'O.•.OQ . ~.If balance for di~t-;'ibution is not [n ca'sh,list each item held in kind,giving appraised Value (or distribution Value>;./;!.'/~;..."".:Ii"\. NOT APPLICABLE .,'..........c:;..J : "",,. 'w i"'I J~ "~'u '..··1·J>('. I,J. \ ·f. .".. If Family Exemption claimed by Petition,give place of Record:NQne c.l..aime.d ,. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:. None claimed at Audit List any advancement or distribution on account that has been made,and nature and amount of same: NONE .. Suggested distribution of balance shown,both as to principal and income,attaching 'signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: It is respectfully suggested to the Court that there being no balance for distribution,that the Account be confirme~and that the final audit costs be determined and directed to be paid by the Accountant--Petitioner,and it is believed that there will be no Pennsylvania Inheritance Tax determined to be due and owing. COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, 1 being duly s.morn doth depose and say that the facts set forth in the foregoing petition are true to the best oL his knowledge and belief. And your petitioner will ever prciy,etc. .Easton Jr . ...........................................................................................'!'. "fj , i' c No,?§l...Qf...d-.'1.Q~"" L ( Estate of.J!i:j..lf,I'_~.(;l·l·t:·.·:J~€!§J;·9.n......R-.l9-Q...._:.-'--.... ~,I -,':ls_QQWD._.~_9-..W.:J.J.f.I'g.(;"t..f;.•:..E~§:t;.9.n ..SI'.•.~..... ['Deceased Fiduciary WiJ.J.r.~Q}:.E E.?9-tQJ.l...Jr..•.....-,''. L : II .) ..------------------_••-_·M:".-,_...-~----~~--_..-_.........._....-_.._....-------_....--_. PETITION'SUR AUDIT FROM WHERE DECEDENT LEFT A WILL I' Counsel of Fiduciciri,will submit herewith the I •following,in confo,r,mity with Court Rulesradoptedeffectjve'Dec~mber 3,1951,being rule No,9:pardgrcfp,h b-c;and divisions thereof:shown on.if~~23-24.."..'0.:: 1.Written prae~El3lQ{,all C~sel~he case.,~,~,:;;~~- 2.Copy of dr~..·-}6B~inting;;gua~n:,'COad.~G:~.'7'l.J.:'f't .,1l'litem,if perq.\JeEt·f--.M 3.<7oPY .of '9£~'e;~i~tpointi~T~.i!.',adlitem,If pett!nent-i:."::,"'oC •.'!St-h :bit ~..~4.Proof of s~i<:'lfq,ijabove;::Z:.zg;r',f""i."*'..~"., 5.Letters TejfO~cl!bry o~dmi~js!!Q1l£>_n C.T.A.01'a~CiIf%st co~of W_t1I.';?';~· 6.Copy of inventory and ~raisement:~-: ~-,-- 7.Proof of advertisement of grant of letters if not filed with.'account.lc.c:'8.Certificate _of liens in case any of the funds for ldistrib4tion 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. I. , ."-40 .~ l' / :? ._~ .t"t~H~"i,I,\\1..\\I,ll', ,\.'\"\'"''t .~.~..,_,....,""'".."~.../'.....'0;....~\(.~(,r~;::'...\1 Ie,:::1·'yo ";~ "''':'' ::,;=';7 t ..r;-"Y'::::......lor-J.J ........; -,•.,<"-~'1""_I.._"~.<2 "v ....~..'"0,;'~~....~"1"~4J ..1flo ""I"lt1rl t,~t.'",.t \' ,.. L Victor E.Riva!~ " \;.4.~2 Attorney \:.. <!tnmmnuUtta1t4 nf JtUU£iYIUaUiUf}BB.IbtB~iltgton atoultig, KNOW ALL MEN BY THESE PRESENTS:,Whereas,at Washington,III the County aforesaid on the lOth.day of ~prll 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 Wilfred E.Easton late of Charleroiinthe County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and Wilfred E.Baston,Jr. the Executor III 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 grant these LETTERS TESTAMENTARY,unto the said Wilfred B.baton,Jr. ,Register as aforesaid,do committing unto Him the administration of all and singular 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 10th. day of April III the year of our Lord one thousand nine hundred and Sixty Eight ..~--~~------ Register tN ""'....~-I ....,. ~';4 •1('" ! , Ii i ~-.; l··., ;':' '0 ~!'=f ",~'- rf.." !t~ f ;r ~. ~tl ~!~f·r;.. ~'~ J i., } '"," .,..".... '.l.. ."",;.......... LAST WILL AND TESTAMENT In the event that my wife predeceases me,or is I do hereby nominate,constitute and appoint my /". I hereby give,devise and bequeath all of my estate, In the event that my wife,above mentioned,pre- I direct that all·my just debts and funeral expenses THIRD: FOURTH: FIRST: " SECOND: be paid as soon after my decease as may be convenient. I,WILFRED E.EASTON,of the Borough of Charleroi,Washington I,County,Pennsylvania.,being of sound mind and memory,do make,publish and declare this my La.?ttvill and Testament,hereby revoking any and all wills by meat any time heretofore madeo I, II II III real,personal and mixed,wheresoever the same may be found,to my lj!iII wife,ALICE Mo EASTON 0 I II,iI jlIi deceases me then I hereby give,devise and bequeath all of my estate, II real,personal and mixed,wheresoever the same may be found,to my II .II.son,tVILFRED E.EASTON,JR.,for his own proper use and benefit II forever. Ij IItIi II wife,ALICE M.EASTON,to be Executrix of this my'Last t'1ill and Testa- 1'1l. i ~"ij ment,without borid.hi!1I iJ"iI"I! ij Ii11., iJH""HIIII II II I~:~~;~><~~...,...P'_'--_'_.~:~~\....._'........,,._...............~~_."'''",,..-,,~~_::-._.._..........,:~_..._....~_.,_...,,_~""".,~.,-.-'--:""I~~'~~._._.,__~_~,.,..._-,~~~:"~_..~~_.\.":"_:...".,.----..~_.·,.-~:"'~'-c•._"t"l~...,_._.f '",. ''':'.-,--'-'--..,'--'---,"'--"':"~-----"-'--C--:"---~~~-:-~."-~'_";...•__"_-:-"~.",.<__..,__'_'__'_~.''__,_~,..._,_:",_,_.__.~_..~~__:._ ..I II .Iunable ~o act or for any reason is not appointed,then I hereby .1 nominate,constitute and appoint my son,WILFRED E.EASTON,JR o ,to 1 be the Executor of this my Last Will and Testament without bond. I"IlIII I LI ~. ."".'(J ~/)_.l' ~h.T~~i'//I..e hereunto set my hand and seal Signed,sealed,published and declared by the above named IN WITNESS WHEREOF, ;2 ()t-/(,'this -,-day'of ~H~:::.!...:~~~~'-'=:::-_'19650 ,I II I, II J ILII:\WILFRED E.EASTON,as and for his Last Will and Testament in theIi'.II presence of us,who have hereunto subscribed our names at his request IIIIII as witnesses thereunto,in the presence"of said Testator,and of e?ch II11 other 0 !i !/IiIIPIIIlIIIIl!i!i! 11IiI!11""Ji:iIIilh!!Iini!:III"P ..•1IfII .IIIIIII!IIII IIlo,'I .-"c "__~.~••_J __,. ,,..'".-"" ---------------------------------------------- l\ffi~autt (@f Executor (@r !\bmtntstratnr ~tatt of 'tnnuyluania.t ss: Qtnunty of DlIuul1ington \ P all b f h d . d h'notarv nublic . d f 'dersony e ore me,te un erslgne aut onty,a ..l'.c:lll an or Sal County and State,appeared :w.ilf.:r.~g ~~a~:t.Q.n J..r.:who,being duly sworn according'to law,deposes and says that he is the executor BJlliDaioist.OO'of the estate of ......W.ilfr.ed E."~~.tQn.~l.A gj,.~..M deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of.....Wilf.r.ed...E......Ea.s:tD.n..al.......p.ic., 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 a ove named Executor.~./7 .day_.::~;~::nd sbS:rib:.;;ed~:j;~:~~~."~¥ 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 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- ..eluding 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 3Juututnrg aUIl i\ppraispwput of the goods and chattels,rights and credits which were of W.-!.!-.fr..~.g t;..,t;.?!§:!;'.Q.n ~..,g,;!;£.:!."Jate of £h~.r.!~.!'.Q;!.. Washington County,Pa.,taken and made in conformity with the above affidavit. An undivided one-half interest in the business known as "Easton's Pharmacy",located at No.510 Fallowfield Avenue,. Charleroi,Washington County,Pennsylvania,which business was a partnership consisting of the above named decedent and his son,Wilfred E.Easton Jr.,and the assets of said busi- ness include the inventory of stock,fixtures,equipment and good will,having a total value of $20,000.00,and the value of the undivided one-half interest therein is,therefore, DOLLARS CENTS appraised at-- - --- - - - - - - - - - - - - - - - - - -$10,000 00 REAL---- NONE \'- \, VICTOR E.RIVA,ESQ. P.O.BOX 115 CHARLEROI,PA.15022 ~9 STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The wii'hin named Accountant being duly sworn according to lawl depose S and sayS that the above account,.~. as stated is true and correct as c_._••h~_~:verily believe,:_ ;:--,,,, VICTOR E.RIVA,NOTARY PUBLIC CHARLEROI,WASHINGTON'CO.,PA. MY COMMISSION EXPIRES JUNE'23,1969 Warshington Coun'ty,ss: .it1~~.;'--i .. ._...----.------------------....----e-t:/-f I do certify that I have given legral notice to all persons concerned of the filing of the within account in the manner prescribed by Sta'i'ute and Rule of Courtl as evidenced by proofs thereof filed to No W.q._If.~f :............. Witness my hand and official 'seal thi~0...--....-.. daYaL~;q~~~;i~~~~&o~- ~"'···.,I:··~~·t~":"~:·~f"Wills I -." .......... 0 ...i=l ""'-::l (.)cd....,0 ...~i i=l Q i=l c....::l 0 ::l0OJ0<)..c:l <)~•<)...<) ~H1 -0::0 -0::...rJ4 ,.~0 ... ~'c:l 0 I d ~.OJ ....r~...nt.~r!Dj .•.i=l )i OJ >,OJ ~~~rn or-!,~ 0 c .OJ ...:cn.0 ...~!0 N,~M;-I-'A +'~+'t~:ct!:CJ).,"+'-0::Eo<"'t '!'1 .1 1.i=l ~!-0::~i ct!~.t._.t••l ::l Eo<~.~~or-!'~0 ......... UJ.~~i <)~j ~<)~<d oj l!roi 'Oi ~r',.........r~l ..~:p "')i=l -1-';~[OJ;~,l';§CJ, ~N '~:ct!i '0 --'or-!: ~1 -~, -I-'! QJ .~~ ~'M'~OJ ..k~I CJ):4-l ..c:l~i M ~+' ~or-!:or-!0 ~A~I Sl i=l 'c:l~0 i=l ",.;Z -0::M I .0(•I ~ .../- 0'r .-~ ~.'J .. , .' '~ , t /f ,/:-""</-,...y.;,.'"-..,::J \'~:;. ·' ,"--":J -~l.~t..;.~:? J 0"""'.~~~.Y,':: ',_~! \ \V ,'"I,\.,...\'·i"ltt(.tl~·\\\\ Counsel , L ...-'\£'~~• - " : IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVA~~ IN RE:ESTATE OF WILFRED ),{:>..3 -~Y-1 (E.EASTON,alkla )NO.-of 1969. WILFRED E.EASTON SR.,) Deceased.) FIRST AND FINAL ACCOUNT OF WILFRED E.EASTON JR.,EXECUTOR RECAPITULATION Total amount charged to Accountant,$12,303 33 Total disbursements credited to Accountant,12,303 33 BALANCE,$0 00 I I ,-'~ I ~.'. I I I I - ",.,,'.... ESTATE OF WILFRED E.EASTON,alk/a WILFRED E.EASTON SR.,Deceased The Accountant charges himself as follows: As per Inventory and Appraisement duly filed, Loss or gain on sale of sole asset reported in Inven- tory,being undivided 1/2 interest in business known as ITEaston Ts PharmacyIT: Inventory Value,$10,000':00 Sale pnce to Wilfred E.Easton Jr.from the estate and from Alice M.Easton, widow of Wilfred E.Easton Sr.,and is sole beneficiary under the Last Will and Testament,10,000.00 Gain or Loss,$ Page 2 o 00 , $10,000 00 Cash advanced by Accountant and by Alice M.Easton,widow,in order to meet deficit, and for which no claim is being herein~ after made, Total amount of cash now charged to Accountant, 2,303 33 2,303 33 $12,303 33 ,----------------------_.__.._---_.._----_..._-- ESTATE OF WILFRED E.EASTON,a/k/a WILFRED E.EASTON SR.,Deceased --------------------------------, I Page 3 The Accountant takes credit for payment of the following matters: Alice M.Easton,widow,family exemption, ADMINISTRATION EXPENSES Russell Marino,Register of Wills,probate of Will,2 short certificates and Renunciation, $1,000 00 20 00 Guy Rodgers,Deputy Register of Wills,trip to Charleroi for obtaining attestation of subscribing witnesses to Will, Washington County Reports,legal advertising, The Valley Independent,legal advertising, ~Russell Marino,Register of Wills,filing fee of Inventory Russell Marino,Clerk,filing fee of this Account, Victor E.Riva,Esq.,counsel fees, PREFERRED CLAIMS Harold Schrock Funeral Home for cemetery charges and complete funeral expenses, Rev.Francis M.Blair,church services, Charleroi Fire Department,ambulance service, Charleroi~MonessenHospital,account due to last illness, Mercy Hospital,account due to last illness, Dr.J.M.Young,account due to last illness, Dr.P.G.McNall,account due to last illness, Ruth Leierzapf,R.N.,account due to last illness, Wilma B.Godwin,R.N.,account due to last illness, Constance Schaming,R.N.,account due to last illness, Mary Walsh,R.N.,account due to last illness, GENERAL CLAIMS Mellon National Bank and Trust:Co.,balance on demand note Mellon National Bank and Trust Co.,balance on demand note North Western Mutual Life Insurance Co.,balance on insurance loan, North Western Mutual Life Ins.Co.,balance on ins.loan, Metropolitan Life Ins.Co.,balance on insurance loan, Metropolitan Life Ins.Co.,balance on insurance loan, TOTAL DISBURSEMENTS, 15 00 12 50 10 50 4-00 17 00 500 00 1,808 00 20 00 35 00 78 00 4-0 00 94-00 13 20 150 00 300 00 90 00 120 00 1,750 OC 550 OC 1,771 78 1,204-35 1,500 OC 1,iWO OC $12,303 33 -~. .Washington County Reports .I 6C3C::sDUalHC~SXIUEU Washiogton,Pennsylvania (PUBL.ISHED 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} STATE OF PENNSYLVANIA S8. 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 COUNTI 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 COUNTI 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: ..........API.i.J ~.~..l J~.~§.. ..........~~y.?.L..~.!.~.~.~.~. that the affiant or the corporation in behalf of which he is acting is not interested in the subject matte f s 'd notice or advertir~and th.aa;.a!j...of the.allegations of this affidavitras to e'e,Plac~.;charC!?:f t/..:k:~j Sw="'"~LC:::oc<me ,hi.-="-·~···--Ed.-,;;.iti\i~ 9th.~May 8 ,,,!~tlhllUt ..........:;.../.day of..,196 . lf2~(1.....................................................L ;.·. otary Public KATHE-RINE C.YARD,Notary P Ie Washington,Washingtnn .Co"Pa.,; My Commission ExpireS / November 1,1969 - Estate Notices The Register of Wills has granted letters, testamentary or of administration,in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present them for settlement to the Executors or Admin- istrators or their Attorneys. •• ••••• • ••••• • • • • EASTON,WILFRED E..a/k/~WIL-FRED E.EASTON,SR.,Dec d. Late of Charleroi,Washington Coun- ty.Penna.JExecutor:Wilfred lp.Easton,·r., 703 6th St.,Charlerol\Penna.Attorney:Victor E..Rlva,624 Fallow- field Ave.,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 Man Valley 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 Valley 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 regular editions and issues of The Valley Independent on the following dates,April 19,1968 April 26 and May 3,1968 Affiant further depases 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 and character of publica- tion ore true.~~)?~ COpy'of NOTICE ~n~t~te~tam~l1tary'61;the.esiate 01 WilftJld"E.Ea~ton,:<l·k·,,".·1J",i~~E.'Easton,Sr./"'Jate ,of Char!erlll;lashing·ton"!County,·d~~s~.h,aVI09been grant-ed -hi:"}re~Reglster oFWashlngton Covn· "ty,'··.notli:e is herebY given to all per·_Sons'lndebted~'to said estate to make lmml!dlate payment,and to those hav·ing claims against the same to pre-sent them without delay to Wilfred.E.Easton Jr..·ex~utor,703 5th lStreet,Charleroi,Pa.,Victor 1;:;.,Riva,'attor· I ney·,524 Fallowfield,.Cha~leroi,pa, I,,'.,,,;,.:,".".4;19,26.5;3 ,~ STATEMENT OF ADVERTISING COSTS: Victor E.Riva,Attorney at Law 524 Fa11owfie1d Avenue Charleroi.Pa.15022 TO MaN VALLEY NEWSPAPERS,INC.,DR. For publishing the notice or advertisement attached hereto in ~The ~.-~-- Valley Independent on above stated dates $10.00 Notary :..............................$.50 Total $10.50.. PUBLISHER'S RECEIPT FOR ADVERTISING COSTS Mon 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 thot the same have been duly paid. MaN VALLEY NEWSPAPERS,INC. By lJn tl1p (@rpQunH·mourt of lIuHQington atount!} In the matter of the Audit of Account in Estate of Wilfred E.Easton,al~o known as Wilfred E.Easton Sr. TO THE AUDITING JUDGE: I No.567 o.l-f--1-1..L96UJ8,-,--~,XKXxxn\XX. E m f .......:W:.:,:l::::;·l::..:f::..:r::....:e:..:d:::........:E:::..:..•....:E::::a~s~t.=.o:::n~J~r=-.:...•..2..~Ex=.e.=.c·~u.=.t~o=--r _nter·~y~----------_appearance or_- 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 re~ard. No.567 pf 1968 ,MXXXXXU. In re Audit of Account in Estate of Wilfred E.Easton.also known as Wilfred E.Easton Sr. AUDIT 'rurripr fnr ApprUrutlrr FOR _______Wilfre1L£~..Ea stQn_J.r._~,__ .~-Ex-eeuto}1tl.:::v _...~-g~--~~ .:;::-<n ·Cr'"~__ '.....~("J)':!iIi ~ C)I"7-t 1"1)~r--C1~.r::~o ~f7j5:>-r;!J:1 .r-. .~~---=--:-~-~.~..::;;:;'..~.,,;~......r....:_,."""~,.....;c:=. •(r.);'0 COQ ~ Victor E.Riva Attorney -_.=..---===============,~1t~~~~.2 ------------------------------------------,/ ,IN THE COURT OF~OMMONf..Lf\:_Sb?t1WASHINGTON COUNTY,PA. ORPHANS'COURT DIVISION 1969 APR 14 Pl'i 2:07 the papers in connection wit~the Audit.Petition are here.There is the attorney is Vi ctor E.Riva.Mr ..Riva ? Easton,deceased.The Executor is Wilfred E.Easton,Jr.and '. , , RUSSE~.L MARINOREG\STRR OF WILLS ) ) )No.567 of 1968 ) ) ) ) Number 567 of 1968,'the estate of Wilfred E. Monday"March 17,1969,at ..1:30 o'clock P.M., EST.: If the Court please,this is a case of testacy.All THE HONORABLE P.VINCENT MARINO, President Judge of the said Court. HEARING 0 N AUDIT ..VICTOR E.RIVA,,ESQ.,of Charleroi,Penna", f .1 ~to ...'t ~...repres enting the Accountant..' MR.RIVA: TIME: ESTATE'OF WILFRED E'.EASTON,a/k/a IN RE: aill:IIIl-ll:oa..~THE COURT: l-ll::>ou oJ<uii:.lI.o < ~WILFRED E.EASTON,SR., ~>-III~Deceased. IIIIl. iol-e>z :J:III ;BEFORE: ..:u ll:Iii is APPEARANCES:oJ~u is:>.., :J:I-....N • no Inheritance Tax,in our ppinion,that is due and owing,and there's no special problems to call to the Court's ,attention. THE COURT:How about debts and obligations? MR.RIVA:All debts have been paid and no claims against thE 2 estate. ! \' THE COURT:You appear to have no balance.is that correct? decedent's estate?• MR'.-RIVA: THE COURT: No balance for distribution is correct. Is there anyon~else in Court interested in this the Court. ~z 0(~>-~THE COURT:z11/'a. 'i.ol-e) Z :J:III0( ~ NO .RESPONSE) .The audit of this account is ordered closed by (AUDIT CLOSED ) • t-=uir I-IIIo oJ 0(-oo :J., J:..r-N The foregoing record of the""oceedings upon the hearing of the I hereby certify that the p~6c·~edi.ngs arid evidence ~re containe ... cause"and that this copy is a correcLtra~cript o~the same. ·-·SJ~enographer iii0:11/I-0:oQ. 11/~fully and accurately in the notes taken by me on the hearing of the above 0:. :JoU oJ 0( uii:l&.o'\-,• above cause is hereby approved and directed to be filed. Form RCC-33 RESIDENT DECEDENT / COMMONWEALTH OF PENNSYLVANIA DEPARTME.."lT JOF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF Wa.:$.h:i..nKt.9.p.. State of .......:p~:r'J!:~y!y(:lJ:1.~~.... 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 th~Inheritance_lin~Estaterax A:ct of H!!jL) IN THE MATTER OF THE.ESTATE OF }Wilfred E.Easton,also known as AFFIDAVIT OF=~:~~_::.:~:!:~~~:d~:ht~::~:=====- ········..····..···..······}ss: County of ..Wli1.~h~!l&r.9.J}..... ....w.j,~f.r.~g ~..:easto.n...Jr.·..··t·········...Executor~6\-of the estate of the above-named decedent being duly sworn,depose S and say 5 Decedent·dJed ~~~~~;rY(J~f'19(~!~),{~~~aVinga last will,copy of which is hereto attached.} ............,, ,.. Name and address of attorney or} other authorized representative to. whom all correspondence should be mailed. Victor E.:R:iYCi,...Esq.·,:E.'.Q•..J3..Qx......J,l,S,Chl:l:rleroi,Penn~ sylvania. That as such ~~~.£!!t..Qr.deponent is familiar with the affairs of said estate and the property con- (1·;x....utor,AXiXiXi~X 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX Charleroi Off' Bank and Trust C m THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF Wilfred E.Easton Sr.and Alice M.Easton his wife and Wilfred E.Easton Jr. his son. RELATIONSHIP OF JOINT HOLDERS TO DECEDENT See L 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 Schedule A attachedheret·o and made part hereof sets forth full v and in'detail all the real property in the Commonweal th 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·iJl.~~rsonal .....r''\:'!'/.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 decedenif~~~e~i±in ban~·..........'-of deposit,savings banks,trust companies,or other institutions,whether individua£ly,or_~n tru~~for any other person or persons giving also separately the accrued interest thereon,if ap.Y:j~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 oth~~c~~~~;'~ll bonds,postal savings,treasury certificates or notes and otiei'e;fdence'of in-,~~.,/';;,debtedness of the United States to the decedent;all obligations,whether by statute or~agreement they are destgnated as tax free,of the United States,or any state,or political subdivision ther~o~or of any ~or:igrl~country,whi~h are owned at the time of death;all wearing apparel,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated market value thereof;all bonds and mortgages 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 ~orth 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 o~the date o~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. '1 • ., In the case of securities of close or family corporations,the values reported are as far as possible substantiateflby financial statements of the corporations,showing the assets and liabilities thereof as of the"date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and ,just appraisal of the decedent's interest ~......~~-,r rthereinmustbesubmitted.It should also set forth 1n itemized form,together with the fEi:ir market value thereof,any other property owned or bequeathed by the decedent at the time '01'death.- rTheScheduleCattachedheretoandmadeparthereofsetsforth a true answer to each inquiry contained therein and in the case of transfers ol'property,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 ~ransferred,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 0"1'transf'ers intended to take effect in possession or en,joyment at or after death,there is also attached to the schedule'a copy of the deed,trust agreement or other instrument creating the trust.Ther,~1s also set forth in saidc:~~lschedulealistofallproperty,real and personal,With its value,which pass~s at decedent's death by virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint- ment vestedindecedeitt,eithe'r individ\lally,or jointly,by,the Will,'deed,or other instrument of another, with a copy of the instrument creating such power attache~~o 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 deced~~t~~,,~~,ath,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 benefi'ciaries for life under decedent's Will.It also Contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of 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 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","en,"E",and "F"as directed therein,· have'be'n .,~rried forward and properly regi't~heSummary, ca::R~i ,~V:SH~~~~~'~~~l~A....Gh.C!.r..!.~.~.9.,~..?.)~g~~§'y'!.y..~.f.f~,,..,,. MY COMMISSION EXPIRES JUNE 23.1969 (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. R CC-34 ~'-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE "BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY _.~. .~, Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo!lwealth of Pennsylvania should be (1)(2)(3)/ described by lot and block number,street and street number,together with DEPARTMENT a general description of the property,with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title;if a farm state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule. NONE NONE NONE Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on ttl\:last page of this return. NONE :COMMONWEALTH 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".Inta;;gible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goodS,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.. stocks,·mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundis tributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully An undivided one-half interest in the business known as "EastonTs Pharmacy",located at No.510 Fallowfield Avenue,Charleroi,Wash~,I ington County,Pennsylvania,which business wa a partnership consisting of the above named decedent and his son,Wilfred E.Easton Jr., and the assets of said business include the inventory of stock,fixtures,equipment and good will,having a total value of $20,000.00, UNIT VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) and the"value of the undivided one-half intere t therein is,therefore,appraised at-- - - _ - Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. $10,000.00 x X $10 ,000.00 CmmON1\K\LTH OF PENNSYLVANIA T~\NSl~R INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "c" TRANSFERS.'. (1)Did decedent,wi thin 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)no (3)If the answer to (1)or (2)above is in the affirmative state:not applicable (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)_~n~O~__ (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)DO (b)What was the transferee's age at time of decedent's death?~n~OL-__ (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 not applicable (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 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)no (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)not applicable 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 NONE MARKET VALUE (Es timated) NONE DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "e"in the "As Reported"column on the last page of this return. NONE ., HeC-38 "\ (',CCMMONWEt\LTH OF l'ENNSYLVi\NIA THANSFEIl INHElUTt\NCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRrCTIOSS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under 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 date of acquisition,and the name,address and relationship (if any)of co-o-wners to the decedent. .. Description of Property,Date of Acquisition,Name IUnit percentage Estate DEPARTMENT VALUATION Address and Relationship of Co-Owners,and PIace Value Share Valuation CAUTION-Do not Write of Record of Instrument,where Real Estate•!In This Space. Value of Value of Entire Decedent's Property Interest II, I IIIiIII I II I I I I I II I IIII ! I I IIII I I! IIIIi---IInsertthistotalopposite"Jointly Owned Property",Schedule "E"I in the "As Reported"column on the last page of this return.-••zL J RCC-37 (1?-63) .C'aMNION,n~,ALTH OF PENi\SYYLANIA • TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" 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 Alice M Ea~ton wifp nOElapp.l1-pn....i1"'p"PC:ca e J 510 Looko11T . Charleroi,Pennsylvania ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE :\IATTER OF THE APPRAISEMENT OF THE ESTATE OF Will Administration !No. n<THE Year .... (Executor-Administrator must complete "As Reported"column #1.) C1 >-3 '"C ::c..,..,Cl>Cl>0 ll)..,e:..en ::l en en en 0......::l '"C>-3 Cl>e:....,.., ll)en 0 X '"C '1:lll)Cl>c-'..,.., (;)0 ~'1:l trl Cl>.., en ..........'<ll).....Cl> Deceased Late of County of Commonwealth of Pennsylvania REPORT AND APPRAISAL ·1 J: enc:~~>::c---...-<:W en ennn?'"?'"?'" q ~;;:::: "-'"-'''-' -€fi -€fi ~-€fi -€fi -€fi --->'"::c--.. Cl>...... -Ill '8-..,.....Cl>c... "-' -€fi-€fi~-€fi-€fi-€fi ::l~c... l 1 . ~. .:,,,Q> 1 ..~1"\.'-..~. .0. C) () C) ~1~>'\;'.}."- •:0\):~---.0..~NC.3- & RCC-39 (6-67) ,.;~Of,o\M~NWEALTH OF PENNSYL VANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT EASTON,WILFRED E.a/k/a EASTON,WILFRED E.,SR. FIlE #63-68-567 January 21,1968 SUMMARY / I,the undersigned #63 vJashington FILE #63-68-567 the real ana personal opposite each item in rmpOHT OF INHERITANCR TAX APPRAISER duly appointed Inheritance Tax Appraiser in and for the County of ,Pennsylvania,ao 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". D a tea:02-04-69 01-21-68 A-A-.:.-~~~~~ ApPRAISER REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for __ County,Pennsylvania,do respectfully 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 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $.-$*------10,000.0010,000.00. 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) CLEAR VALUE OF ESTATE 10,000.00 ====="".~._. 10,000.00 =====.-======:_- Valuation of life estates or annuities ...•...•$~---- ESTATE TAX ASSESSMENTS ~------ (,:,)As evidenced by Chari'table Exemption Certificates issued by the Secretary of Revenu~. CO~{PUTATION OF TAX $====:=:.=1= $-----d>'1"======~-..:.$~~---...,..- ONLY TOTAL TAX Less tax previously paid .BALANCE Less 5%of tax if paid within 3,months after death FOR USE OF REGISTER T ax on $•__1)%~__~_ Tax on $~101a :f. Tax em ~~=::~~g;~;.;- T a;x on $.__1:'l%$ Exemptions :=(,:,) Total Estate~_ 3ALANCE OF INHERITANCE TAX DUE ~-------- Add interest at rate of 6%from to $----~---AMOUNT OF ESTATE TAX ASSESSED *_ Estate tax paid $~__ BALANCE DUE $_ Add interest at rate of 6%fromto $~_ TOTAL TAX BALANCE $_ PAID $ FOR USE QF REGISTER QNLY NOTE:Where subsequent adjustments Register of Wills,for proper explanation. ADJUSTMENTS are made to the above computation of tax by the reason,same should be noted below,with short Will { Administration ~No.... IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF WILFRED E.FASTON a/k/a......Deceased , Late of . County of CHARLEROI ~IASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL ....." i,~l' ", •DEPARTMENT OF REVENUE~...J - BUREAU OF COUNTY COLLECTIONS' HARRISBURG,PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE'TAX . APPRAISEMENT DATE f..~p..:r..~r.y 4..?J.9.§.9... COUNTY Washington.............................................._. FILE NO..~J..::.~?::.2.~7.. Whereas,1:f.il.f.r..§g ~.,~.?,.~.t.9..P..late of ~.~.~.~.~:r.?~.. in the County of Jie..eoJngt.9.n Commonwealth of Pennsylvania,having died on the i?l:E3.t.day of ~.9-!.l.~.~.y....................................19.??.,seized and possessed of an estate b 't T d th I fh C It f P IsujecttoInhenanceaxunereaws0teommonweahoennsyvama; Therefore,I,..................................~.~.~.~....g?~~~'7...............................................................,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 aU annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purposes $ PERSONALTY: An undivided one-half interest in business known as "Easton's Pharmacy",located at No.510 Fallowfiedl Ave., Charleroi.Washington County.Pennsylvania,which business was a oartnership consisting of the above named decedent and his son.Wilfred E.Easton dr.,and the assests of said Business include the inventorv of stock.fixtures.equipment and 1!ood will.having a total value of $20,000.00 and the valued of the undivided one-half interest therins is 10,000.00 10,000 00 'TI.otal 10 ooe 00 fonn::V~':fhbl::::~:.w~aepJ):l~la~.~:;o~er~~y C~;;;q~b;~~~=":~~ti~~~ffi ....-~······7···..·····..··············......·..···......·..···~·····................................................................Number and Street) ....../,...../A ..._>..................................................................,Penna..(;!'(Post Otllc:e) " WA?HJ.N.G:'l.'9N.County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .................1tl.~:y:l.t.~p.~.!~A?':r.9.l'J ~/~.!~,. Deceased, Late of .........G.BAR~.QJ:. Date of Death,~.aJ]J¥.~,r.y ;?l,l9f>.$. Appraisemcl!t Docket Vol.,.3.7.. Page,lQ.7.~.~:No §)~§?~?..9.7 . Filed in Register's Office,..J;".~~~.'l.a.:.~y....4.?.J9.~9.. A'1nOunt of tax due,$. DEPARTMENT OF REVENUE Received, ..................................................-...~~, Exammed and APf:"d~tV'O MO:.i'f}N-l~·S"A···.·..··. r t !'~J"111~~l(J~]lSHJ3lf:~Woe abo.tt A pfJf'a·sl!l1flmit,,. Jfl\l,;1.U;'1·lj't\11"1l'~~t".A\f\\J W"~.Ql J •#~i>,.W ......................................................,,~..~..1 ._,..~~-..\-\Appeal ft-om APfr~seWel~\f······:£····.···Udfni9·~········· ....................................................:~,:A . Entered and charged,~.O\3 n~.~.d ..~. ~.... ~ " r ' R.giS~ir?Agent DEDUCTIONS ALLOWED IN I~3)7/33THESUMOF".",.".,.$. "'a;:_;A7:~~:~~ .....-\.'7'-1 :I -V STATEMEN~.Of~DEBTS.,... AND DEDUCTIONS OFFICE OF THE REGISTER OF WILLS Form RC C,10 OF Washington COUNTY "9:;to:;;;~;;~;6';~~/_~-'W ~?:, Wll.IreU E.Easton,a/k/a ESTATE OF Wilfred E.Easton Sr.I.ATE OF __L.Chnaa:cr~J.Ee~r~OlJj _ /-~-::~;Januar'\'21 1968DATEOFFII.ING APPRAISEMENT ..::.L:...-...i~<i...-ooL~__DATE OF DEATH __~~!::!.B=-~01---'==.....t---o!....u.I.l..!--_ DATE NO.OF VOUCHliJll NAM&:OF PAYEE REMARKS AMOUNT Trust Balance on .not-p 35 00 un ,nn all nn 13 20 150 00 30n on 90 00 1,n Inn 50 00 r.;nn Inn ,7r.;n Inn 550 00 1.771 78 - 1.204 35 I150000 1 200 00 , $20 00 15 00 1 ,r.;n 1 n e.n 1 nnn Inn 1 80R nn ?n nn "10 nn ic;nn- Balance on in~l In::tn Account- Balance on insurance loan, Balance on insurance loan, Church services Leqal advertising ~alance on insurance loan Familv exemntion Balance on account of lastillness. Private nursinq services Trip to Charleroi for Willwitnesses. Probate,2 short certificates and Renun. Private nursing services Balance on account of last illness Private nursinq se'Y'vi('\p~ Filin~dfee oftInvpnt-ory,.~cccurtana.au l1:cos S.·~i7';~-.nT'll' I Len-""1 IBa~ance on account of last Ii11 necc: Trust Balance on dem::Jnd not-p Russell Marino,Register of Wills Alice M.Easton,widow Constance Schaming,Registered Nurse Mary Walsh,Registered Nurse Washington County Reports W::l~hi P::t Ruth Leierzapf,Registered NU'Y'se Rev.Francis M.Blair Charleroi.Pa. Charleroi Fire Department Charleroi Pa. Harold Schrock Funeral Home Ch::lrleroi Pa. ~~~kll Marino,Register and Dr.J.M.YoungMonessenPa. Mellon NaEional BankpandCompany,narlerol,a. Charleroi-Monessen Hospita~ North Charleroi Pa. Guy Rodgers,Deputy Register of Wills The Valley Independent ..'cen P:::a Dr.P.G.McNall Pittsburah Pa. Mellon NaEional BankpandCompany,narlerol,a. Metropolitan Life InsuranceCo.. MetropoIltan LiTe Insurance Como-anv North Western Mutual Llfe In... r,.., I~orth Western MutuaJ;:InsuranceCo.Life IWl.Lma H.GodWln,./{eglstered Nurse. IVlC1:0r E.lliva,Esq. C'h,:u.,1 P'Y''''';P:::a Mercy Hospital IPi -P:::a 4/10/68 COMMONWEALTH OF PENNSYLVANIA I, COUNTY OF Washington __-!:W~i!;.;;!l::.=f::.=r;...:e::.ld=--,E~._E~.::::.a;;;:s-=t.::o~n~J:..=r~·:...-HEREBY CERTIFY,THAT.TO THE BEar OF MY KNOWL.e:DGE AND BELIEF,THe:FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAl.EXPENSES AND EXPENSES OP' ..ACMINlI:iTR...,TION SUBMITTED TO THE ESTATE OF Wil fred E.East rJ"'$FOR"INHERITA.N~~"TAX PURPOSES.E.Easton Sr....--- VICTOR F,RIVA.NOTARY PUBLIC CHARLEROI.WASHINGTON CO.,PA. MV COMMISSiON EXPIRES JUNE 23,1909 ~,~"i ~, r " , I .,...r r -' ,J , I, t' "I , Sil-'\';.'j~I::~-J ~r:~.I»\~'J.t:::~'..:-t-;...0:.I',; i ~."T~,'.'., r ,." I., .\.,.............,..,~. .........,.i~~, l.r~ 'l \I ,I T,,' I J , i 'j, 1 I "'.\. "...1)",3...._'.__ ,I,.:~~.r ji,• '/',J ,.t./',..,','I'. 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