HomeMy WebLinkAboutOC1968-0658 - ESTATE OF SPHAR..........
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of.....~~.g;i,~...~.~t9.~.J~P.li~~.:r...~l~/~..,S.~.4.:!-.~...
E.Sphar a/k/a Sadie A.Spha~
Deceased
No ~.?..::..~~L.::~~.?..
Fiduciary ~.~~~~J?~~~~p.~.~?:~9.~.~.~~.~.
Date of Date of
Decedent's death ~P..~.~.~~.?.L}~?.~Grant of Letters ~~.¥:..~.!~~.~~.
This is the ~.~~~.~~~.~~~~.~~account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
Election to take
Under or.Agg~JJ.<Cross out one)
Date Election Place of;
Filed ~~?:.~~.~~~Record ..:>...3J,'if 'nj
Name of surviving spouse ~.'?~~~::.
List issue,where material:
Did decedent marry after execution of will?(indicate)~.No.Anychildren born after execution of will?(indicate)
Yes.No.If answer yes,name them ..
.._- ------ ----_-_-_-~:-
Legatees Relationship Interest Fiduciary,.if deceased or not sui juris
Robert Eaton Sphar .Son 1/3rd sui juris
n tf
Elizabeth Sphar Squires 'Daughter 1/3rd
William Argyle Sphar .Son 1/3rd "tf
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:
None
None
Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~
If any exception give cause:.
File copy of Notice .,
and date of mailing ~.':l.~Y.~.7.•.•~·J~~.~.
Is estate subject to the filing of a Federal Estate Tax Return?XE?.§·.:.
Actual pay"ment made on Pennsylvania Transfer Inheritance Tax.Amount $.J.~Q.Q~.~.~.<?__._.
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.
None
'=-'
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,a~nd a statement of any other facts deemed necessary for the preparation of the adjudication:
'.1 .~
...,,f
......~..""....
~:;
Balanc~'for;distributi.on per account,
Itemize any additional debits not shown by account:.,.'......
(J.r,See attached schedule
.:~....
Total additional debits (Add)
Itemizeiany additional credits not shown,by account:
:..S~e a tta.,9hed schedule
Total additional credits (Subtract)
Balance for distribution
$J:~J.J.Q1.Q.~QQ .
l••
$.~.,_~_o.~_•.a9__.
,..'.~'.
$-;\.~J.~(:!~.,.~Q..._.........".,.,,'-,
$.1.Q2.,.~J~.,.~.~....__....
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
See attached lschedule
"
~.J..'.-,
ITEMIZED ADDITIONAL DEBITS NOT SHOWN BY ACCOUNT:
7/2/69 American Telephone &Telegraph Dividend $457.a>.....
7/2/69 '-United states Steel 'Corp.Dividend 99.44
6/30/69 Allegheny Power Company Dividend 204.80
6/30/69 Anaconda Copper Dividend 30.00
7/31/69 Northern--Pacific Dividend 6.50
6/20/69 Penn,Central..Dividend 10.20
2/69 Gallitan National Bank Savings-Acct.-Interest o<aa.a~
8/69 First National Bank of BrownsvilleSavingsAccount Interest 397.15
ADDITIONAL DEBITS -------------------$1,~05.29
ITEMIZED ADDITIONAL CREDITS NOT SHOWN BY ACCOUNT:
Internal Revenue Service
Internal Revenue Service
Barbara Craig,Notary
Russell Marino,Register
Income tax 546.00
Amended return 51.63
Balance on
letters 10.00.
Federal tax
due 706 .l?,105 .37
Inheritance
tax -Pa.7,000.00
Copy of will 5.50
Short
Certificate 1.00
Audit 1.00
.i~. "
,.
~~.
Internal Revenue Service.'
Russell Marino,Register,
Russell Marino,Regist~:r
Russell Marino,Register~...,I ~".~
7/9/69
9/69 ,,
7/10/69
4/2/69
4/8/69
6/30/69
7/9/69
7/31/69
..".
8/26/69
9/2/69
~fulcolm Morgan,Treasurer
Washington County Commissioners
1969 Per.Property
tax 79.08
Bal.1968 and
1969 per.property
tax,penalty and
interest 95.40
9/69 Elizabeth Sphar Squires Reimbursement for
costs advanced 71.42
ADDITIONAL CREDITS --------------------$19,966.40
IF BALANCE FOR DISTRIBUTION IS NOT IN·CASH,·LIST EACH ITEM HELD
IN KIND,GIVING APPRAISED VALUE (or distribution Value).
108.shares Diamond Shamrock Corp..common stock 3,2'13.00
15 shares Penn ~Centra'l Co.capital s,'boek '.1,113.75
-l ..I-- • • ,~~...f C-..•
639 Allegheny Power system;Inc.common stock 14,018.06
762 American Telephone &Telegraph Co.capital stock 38,242.88
48 shares Anaconda Copper Mining Co.capital stock
465 shares u.S.Steel Corp.common stock..'.
399 shares Standard Brands Inc.common stock
75 shares Republic Steel Corp.commDn stock
2,022.00
18,280.32
16,209.37
3,112.50
9 shares Northern Pacific Railway Company capital stock \J488.25
210 The American Tobacco Company common stock
Balance in cash
6,562.50
.......-,
And your petitioner will ever pray,etc.
..None ",..If Family Exemption claimed by Petition,give place of Record:.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:~~.~~~.
List any advancement or distribution on account that has been made,and nature and amount of same:
None
f,
gested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
9kein kin.c1ifbalq,l1ceis not t,:,,~o~h:res)du9ry .?bat~~,bej':l9.stqtecl)n.proPC>Tti.o.r'lS:...
Ro .ertEaton .Sphar .....l/3rd residue ...including stocks-·in.kind•..lIt..
eth.Sphar Squires,..,1/3rdresidue,including.stockS inkind.1f!=.
• -~.'..• I .j.'.,,".,.,',..•
iam Argyle Sphar ...1/3rd residue including stocks in kind.*
*36 shares Diamond Shamrock Corporation common stock
5 shares Penn Central Co.capital stock
213 shares Allegheny Power System,Inc.common stock
254 shares American Telephone &Telegrgph;.Co.capital stock
16 shares Anaconda Copper Mining Company capital stock
155 shares United Sta~es Steel ,Corp.common stock
133 shares Standard ~ands Inc.common stock
25 shares Republic Steel Corp.common stock
3 shares Northern Pacific~Rai1way Company capital stock
,
70 The American Tobacco Company common stock.,
(per Elections filed)
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~.<?~:'?:doth depose and say
that the facts set forth in the foregoing petition are true
to the best oL ll~.l;'knowledge and belief,
...........~.~~.~~to and subscribed before
me thiS f..~..daY~f..~'T~..<r..X,//J.9.~rz.),~ti_-,,/~rL ,'A:~~.J~.'-)
v.Ca~E~~Gt~/~~
Signature of Offj~er.. . ...~-<.....LL~
T 'tl f Off'~~J...'-..:.4~;...//J'••••••••••••••••••••••••••••••••.•••.•••••••..•.••••••••.••••••••.••••.•.••••••••••••••••leo Icer =\,.:,!ft:':-=~~(:f..~.
Office exPires..~i:-;:=.I.p.2.??......
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION ·mIRES JUNE 25,197~
y.0 1 1
V.>
"'....No.63-68-658.............................................................................._.-=~....-.....--_.......
"......,~.~'".,.~'''1 'I
Fiduciary...~!.~~.~.!?~.~~...~.Q~.~.!-:...~9.~~.~~§
Est~t~~f ..Sadiajkt.Qn~·i3pha.r...a/.k/.a
S~di~E.Sphar a/k/a Sadie A~
~£~~.~.
RUSSELL IJiAR\NOREG\SI£R OF WILLS
1 r:nI'~,
-'I'Deceased·"
II
F\lEO
1969 OCT 24·PH 1 :43
.-:
.,
·'C,
,,~...
-,.
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisio,!s
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the f:i
case.tC
2.Copy of order appointing Guardian ad :;
litem,if pertinent.-
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of WiII.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate 'of liens in case any of the
funds for distributiol')are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
McCreight,Marriner &McCreight.~.~
bY-Att;;~;;~y .
~2
.'
-.
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Q!OUtlltl1U1UN11t11 of ltItUU£lYlUaUiU.}
,mU£llliugtoll <!Iouuty.lili.
KNO\V ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the 6th.day of A.D.19 68 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the CounW of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Sadie Eaton Sphar,Btc.
late of Borough of Beallsville in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Elizabeth Sphar Squires
rlx
the Exccutat in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Ru s se 11 Mar ino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Elizabeth Sphar Squires
committing unto Her the administration of all'and singular the goods and
,chattels,rights and credits,which were of said deceased,and requiring Her
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 s'aid 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 6th.
day of May
nine hundred and Sixty Eight
in the year of our Lord one thousand
""..,.£:.~d&2~~~;..:::!2 ~_
. ,'Register
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SADIE EATON SPHAR'
II SADIE EATON SPHARI of the Borough of Centerville.Washington CountyI
PennsJivania,with a mailing address of R.D.#2,Brownsville,Pennsylvania,.I
do make.publish and declare this to be my Last Will and Testament.hereby
.;.
revoking and making void any and allwills by me at anytime heretofore made.
,.
. I
FIRST:
SECOND:
I direct that my executrix hereinafter named.pay all of my just.
debts and funeral expenses as soon as may be practicable after my ch;c
decease.
I give.devise and bequeath all of my property.real.personal or
mixed.of which I die seized or possessed or to which I may be
entitled at my decease to my three children.ROBERT EATON
SPHAR.ELIZABETH SPHAR SQUIRES and WILLIAM ARGYLE
SPHAR.and their issue,the issue taking per stirpes.in equal
Ii
,whether principal or income.while in the hands of my Executrix
for
,shall not be subject to·anticipation lor voluntary or 'involuntary
IITHIRD:,
shares to be diVided among them in such manner as they may agree'
.upon,or if they are unable to agree,then in such manner as my I
personal representative shall decide.
I direct th~t all legacies and all shares and interest in my estate.:II
\.
,!
,'I
alienation,and the personal receipt of such legatee or beneficiary:'..",.i
shall be sufficient and only discharge of my Executrix and her
successor.
"
-1-.
In additiotl to,the powers .vested in fiduciaries by law.my Executri
-~0.:tl,~~~ft.":J~"'~f;;n~,j.~,,",.!,j\.,~f'J4!,li$l(1}"4 41:"fP ....(.'..~.,'.'...•:~-:7..,,:;I,:..:~:",•"~~'::W"'~'""-'......,.,.._._.......~j ,=---
...:~,-~..'.~';'..~",.'/.e ~
·'..l····_-.......'"
1IFOURTH:
and her successor shall have power to sell.real or personal
property,at public or private sale,both for purposes of adminis-
tration and distribution.for such prices and upon such terms as to
cash and credit as she may deem proper,without liability on the
t
\~
\I!~rtIf,.
i,
",
~'.
purchase~s to see to the application of the purchase moneys,and
my Executrix shall have authority to make distribution hereunder
in cash or irkind~.M'partlyincash and partly in /kind.
" "
!FIFTH:"I nominate.constitute and appoint my beloved daughter EUZABET
SPHAR SQUIRES the Executrix of this my Last Will and Testament
i';-ir
.•
il!ft!i
I."..~--'
,~
I·".~,
i
have herEmnto
day of January,1963.
ReSidinga~
'/fW.
. .~.
and I direct that she shall not be required to e1!ter security in any
jurisdiction in which she may act..
Page Last Will and Testament.this
SADIE EATON SPHAR.the Testatrix,as and for her Last Will and Testament.
in the presence 'Of us and each ~f us,.who,at her request,in her presence,~nd in I·
~',.
4-~'~.~/
Sadie Eaton Sphar
THE FOREGOING INSTRUMENT,consisting of two (2)pages,was on this .
/fdu day of January.1963,signed,sealed,published and declared by
IN WITNESS WHEREOF,I hav~hereunto set my hand and seal to this two (2)
Ithe presence of each other,.all being present at thesame time,
II subscribed our names as witnesses thereto.
I
'--.-JL!~-~~~.
~~/~ReSiding at~~~~4L:::.:b::::.-!
-2-
-"--
."-j ...l\ffibautt (@f fxrrutnr ®r l\bmtntstratnr
I J 0 J---t f --?~
~tatt of 'tuu11yluauia {
mouuty of .a11~iugtou )1111:
P 11 b f th d . d th 't Notary Public·.d f 'dersonay e ore me,e un erslgne au on y,a m an or .gal
County and State,appeared ~.:!J·.~~.J:.l.~Jp.S.liA~~..J?q~~~~.~who,being duly
sworn aC§?{8fl ~J\'b'de~p~s~nd W2ih~dr:is the executor ~r administrator of :he es-
tate of Er...s~har a'-k7-a ~a.die A ~eceased,that the foregom~lhedu~s constitute a / /Soba a \e atl "'har.,k acompletei'llven ory and appraisement of the real and personal estate of...~........It ...al,k a
deceased,except real estate outside the Commonwealth of Pennsylvania;He '~u .13..osite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the decedent's death,based upon a
just appraisement of each item made by the above named Executor Administrator.
Sworn and subscribed before me this ....2.BJtd.··.}iG£_~~~~.une 69 '.-,A!(......J'~~~"1 Exec or j\dministrator
WASHINGTON,WASHINGTON COUNTY ADDITIONAL INSTRUCTIONS
1 MY C1lMMISSION miRES JUNE 25t lll7n f'l d 'th'th th ft . t t fIt t''..An mventory mus oe 1 e WI m ree mon s a er appom men 0 persona r,epresen a lve.
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 Oopies 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
3JUUtutory aM !\p'prai11tmtut .of the goods and chattels,rights and credits which
were of ··I·;:ii·Q:.~·~~,~J.·~·~·~·~41;,~~:.~~.~.~a~:of e.~a.lJ.~.YJ.~J~..
Washington County,Pa.,taken and made in conformity with the ablJVe affidavit.
PERSONALTY:
110 shares Diamond Shamrock Corp.commOD;stock @ 29.75
17 shares Penn Central Co.oapital stock @ 74.25
640 shares Allegheny Power System Inc.common stock
@ 21.9375
762 shares American Telephone &Telegraph Co.capmtal
stock @ 50.1875
48 shares A~aconda Copper Mining Co.capital stock @
42.125
466 shares United States Steel Corp.common stock @
39.3125
400 shares Standard Brands Incorporated common stock @
40.625
75 shares Republic Steel Corp.common stock @ 41.50
10 shares Northern Pacific Railway Company capital stock
@ 54.25
212 shares The American Tobacco Company common stock
@ 31.25
$4300.00 United States Steel Corporation 4 5/8%
subordinated debenture due 1996 @ 77.75
Mortgage of C.Ramaswamy ~~~4/22/68
Check of C.Ramaswamy dated April 24,1968
-continued-
DOLLARS
3,272 50
1,262 25
14,040 00
38,242 88
2,022 00
18,319 63
16,250 00
3,112 50
542 50
6,625 00
3,343 25
977 80
284 90
CENTS
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1Yd "Op iW15N1HSVM $)'
S111M dO B3HjJf)3H ~.
oNH;PtW 1'/38sntJ
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~--~_._------------------------------------,
..INVENTORY AND APPRAISEMENT
SADIE EATON SPHAR
-ESTATE
PAGE 2 -CONTINUED
PERSONALTY:continued
Savings Account in First National Bank,Brownsville,
Pennsylvania.
.Savings Account in Gallatin National Bank,Brownsville,
Pennsylvania.
Checking Account in Gallatin National Bank,Brownsville,
Pennsylvania.
Check of Mutual of New York Insurance Company
Check of Bankers Life Insurance Company
6,743.04
6,6~1.54
1,313.00
56.30
37.96
TOTAL INVENTORy •••••••••••••••$123,070.05
~.'r
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.-
~te 3S-
INVENTORY'&APPRAISEMENT
63-68-658
f-".1'1 r-'[,;~P,j ""';>lil!".~L.,;'(;P
,69 JUH 30 AH"07
RUSSElLMA RfNO
REGfSTER OF VlfllS
WASHHW10N CO.•PA.
'ESTATE OF
SADIE EATON SPHAR,etc.,
dectd
INV.DKT go PAGE m
\
THE FIRST AND FINAL ACCOUNT OF ELIZABETH
SPHAR SQUIRES,EXECUTRIX OF THE WILL OF
SADIE EATON SPHAR a/k/a SADIE E.SPHAR
a/k/a SADIE A.SPHAR,DECEASED,LATE OF
THE BOROUGH OF BEALLSVILLE,WASHINGTON
COUNTY,PENNSYLVANIA.
===================================================================-
As Per Inventory and Appraisement
Income from Assets -Schedule "A"
DISBURSEMENTS:
Costs of Administration
$123,070.05
"6,466.23/
$129,536.28 {,
Schedule "B"
Funeral Expenses and
Preferred Claims
Schedule "C"
BALANCE FOR DISTRIBUTION
"..
• I
$6,466.23
1,995.45 -8,461.68
$121,074.60f
,.,!i
I,
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,
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SCHEDULE itA"
INCOME FROM ASSETS
American Telephone &Telegraph
American Telephone &Telegraph
American Te1egphone&Telegraph
Diamond Shamrock '
Diamond Shamrock
38.50
38.50
38.50
38.50
457.20
457.20
457.20
100.70
100.70
100.70
106.00
276.60
99.44
279.60
279.60
99.40
279.60
140.00
140.00
150.00
150.00
46.88
46.88
46.88
46.88
192.00
204.80
204.80
192.00
30.00
30.00
30.00
24.00
"
"
Dividend
Dividend
"
t,
It
"
"
Dividend
.'
t t.~
"
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
;~':::Dividend
~..l.'
'I
11
"
"
"..t
t,
"
"
"
"
"
"
"
"
"
II
"
"
tt
"
"
"
"
"
"
Diamond Shamrock
American Tobacco Co.
Diamond Shamrock
U.S.Steel
U.S.Steel
U.S.Steel
U.S.Steel
u.S.Steel
U.S.Steel
Republic Steel
Standard Brands
Allegheny Power ..I
A11egh~~y Power
Allegheny'Po~er\.
Anaconda Copper,
Anaconda,Copper
Anaconda Copper
Anaconda Copper
6/68
9/20/68
12/68
3/69
7/1/68
10/2/68
1/2/69
6/68
9/68
12/68
3/69
6/10/68
7/1/68
9/68
12/68
1/69
3/69
6/15/68
10/68 -
12/68
3/69
6/68
10/68
12/68
3/69
6/68
10/68
12/68
3/69
6/68
10/68
12/68
3/69
n ..I
'"'.•....•"J.....-
\I,
SCHEDULE "J3"CONTINUED
COSTS OF ADMINISTRATION
Barbara Craig
McCreight,Marr,im r &McCreight
Reimbursement for
cost of lock box key 5_.0_0_.~
I 6/16/69I
I
6/16/69
6/69'
6/69
5/16/68
5/16/68
5/16/68
6/69
Russell Marino,Register
Russell Marino,Register
Gimbel's
Better Homes &Gardens
Oliver Hormel,Esquire
Elizabeth Squires
Notary
Attorneys fees
Filing Inventory
Filing account
Bill of decedent
Bill of decedent
Bill of decedent
·4.00
6,'190.00
5.00
18.00
85.94
5.90
40.00
(
,~
TOTAL COSTS OF ADMINISTRATION ------$6,466.23
I •J ,'.
SCHEDULE "c"
FUNERAL EXPENSES AND PREFERRED CLAIMS
5/16/68
5/21/68
Central'Pharmacy
Crawford Funeral Home
Medications
Funeral Expenses
15.05
1,980.40
TOTAL --------------$1,995.45
..
Observer -Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of 16 May,1929,
P.L.1784,as amended.
Commonwealth of Pennsylvania.County of Washington.S8:.
Personally appear,ed before me,a Notary Public in and for said County
and State,~J.~~.~.:r..4 ,§...!9.~~.~~who being duly S'worn
according to law,deposes and says that he is the __..s..e.c.r.e.ta.I:Y-.
of the Obs'erver Publishing Company.a PenllJS'ylvania corporation,and its
agent in thIs behalf;that the said Company is'the owner and pu'blisher of
the Observer-Reporter.SUCCIessor to The Washington Obs'erver,established
September 18,1871,and The Washington Reporter,established August 15,
1808,a daily newsrpaprer of generalcil'culation,printed and published and
having its place of bus,ines's at Washington,Washington County,Pennsyl-
vania,where it or its predecessors have been established and published
continuously for more than six months'prior to the publication of the notice
hereto attached;th3it the printed notice or advertisement hereto attached
is a ,copy of an official advertisement.of.ficial notice,'legal notice or legal
advertisement,exactly as printed or published in the Obsrerver-Reporter in
its regUlar editions on the following date or dates;.
...............................__May lO.,.l.7.and 24.4 19.6.8 .
that neither th>e affiant nor the Observer Publishing Company is interesrted
in the subject matter of slaid notice or advertising and that all of the aHega·
tions'of this affidavit as to the time,place and characte,r of publication
are true..£~d.~.~.
-E'S~~~~~T~~ks,E~r01I~~hlir .':~
k/a Sadie E,~Ilh.,!rla/k/a';Sadie'A.Sphar deceasedji/ate'Of"Boro,ugh ,ofBeallsville,Washington County,Pa.Letters ,testa'mimtary "'upon theaboveestatehavingbeengrantedtotheundersigned",all persons havingclaimsagainstthe,estate''are,reo
quested to makii',"known ',the sametot!le.unders"igned"C;r his attorney
and all persons indebted to the dece.
dent,are:r~qu~stedto make:paymenttothe,)lnc;terslgned w~thout:'delaY.~""'1.1 'fhh,;,sphar Squi~es'"';
."f72,..JMainStreet'.'·
':\:ti.IBeallsville',Pa..15313 ",'•";l;John E.McCreight;Esq.',.,,'McCreight,Marriner &.McCreight
520,.Washington Tru'st Bldg.
Washington,Pa.15301
,'"----=6::8:::11=2.Fri..3T
')
I,
Sworn to and
W.26752
subscribed before me this..24...day Of....May.....1.9.6.8'1IIjT!.:LJI{,.~~.
MARGARET M.BRADLEY,NOTARY PUBLI~
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,m2
Washington County RepOrtS'
S3CS0~M~~
Washington,Pennsylvania
(PUBl.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
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.
•• ••• •• •• • ••• • • • •
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)
STATF.OF PENNSYLVANIA (SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COUNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
SPHAR.SADIE EATON,a/k/a SADIEE.SPHAR,a/k/a SADIE A SPHARDec'd."
Late of Borough of Beallsville,Wash-Ington County,Penna.
Executrix:Elizabeth Sphar SquiresBox72,Main St.,Beallsville,Pa.15313Attorneys:John B.McCre:ght Mc-
Creight,Marriner &McCreight.520WashIngtonTrustBldg.,WashingtonPa.15301 '
......May...l.6.•...2.3.•....3.Q•....19.68 .
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advert~~nd that all of the allegations of,h;,,ffid,,;,"'~<h"'0:!.'~;"",,,
~........·....·....·..........·....·........·......·..·..·....·..······..··..·Edit~;
Sworn to and sub cribed before me this
~.}~.day of...}~~Y.,196 ?.
·~IL.a:~~.
.otary Public
KATHERINE C.YARD,Notary Public
Washington,Washington .Co.,Pa,
My Commission Expires
Novembor 1,1959
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SADIE EATON SPHAR a/k/a SADIE
•••_0••••••••••__•••••·······.-.········_-_··-·••••__••••••--_••••••••,••••••••••••••••__•
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No __.__.__ __.___-_:~·~·:-:'_._-.~.--_-_---_._-_..-..-
ESTATE OF
....~.'"....s..PHAR...a/k/a....SADIE..A~"...~
A.SPHAR , .4ccount of............-..-.-___-_.__-__-__.--_.
...Elizabe.t.h Sphar Sq.uires .
for C"rmation,~•
.......~:Q.(2~Q~.Jlta,A6!.Y.\P _
Register and Ex-Officio Clerk of O.C.
And now to wtLrI~t4ta~mmm
19.67.,the within accou~presented to the Court
Mclteight,Marriner &McCreigb t
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The Court is respectfuIly requested to determine
proper distribution in this estate.
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In tho mnttcr of tho Audit of Account in
Estatc 0 ....:.-.;;;..S.;;,;a_d_i_e~E;;.;.a..;..t_o_n_s;;;.~p__h_a_r_·_a..;.I_'k...;./_a 1
Sadie E.Sphar a/k/a'Sadie A.Sph r
TO THE AUDITING JUDGE:
I No.63 I _....6;u8.·---I.-.6~5~8'"--'·I lkx xxmJ6x
Entcr'__........:_-::O~U:.:r:....appearance 1:01'1 -Sa~C~C~Q:LU!::!.·!:!nut"aj,Jn...t.Jil.l,,--.lE;...11o.1...•""z~aubitleii..l&t.loth~S..llplo&ohY.Qa....r _
.Squires,
.McCret ht,Marriner Be McCreight
b~~C==~m=,.~
N.B.-Counsel sho.ll,by separate paper,present a concise statement or each .
claim,with supporting calculation or any interest claimed.Objections
to an account as filed,shoji be concisely stated in a separate paper.
Council suggesting proper distribution shall !ile a separate concise state-
ment In that regard.
HUSSELl.f"-li\RINO
REGiSTER or WILLS
In t1Jt maun af mamman JUrus af lIusl1iugtnn mnunty.
Jruusylttttuiu.®rp~ttus'maun ilittisinn
ESTATE OF
Sedie Eaton Sphar a/k/a Sadie
E.Sphar a/k/a Sedie A.Sphar,
deceased.
NO.__---l6liL::3p....""'"61.>o18=...6...,5~B.L-------
In the matter of the__F_i_r_s_t_·_1_n_d_F_i_n_a_l_
Account of Elizabeth Sphar Squires
Executrix
ADJUDICATION AND DECREE·
And now October cZt:,1969 ,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the balance for distribution in the hands of the Accountant is determined to be
$.102J~4:3.80 and the account is accordingly confirmed;and it is ordered,
-adjudged an 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..
~~~rry,
SCHEDULE OF DISTRIBUTION (J
Balance per account _$120,90 h.9l
...~-.
Additional debit;asked at audit
Additional c~edit ~sked at audit
Balance__---'_~""____.,;__~____:------
1205.2C;
$122,110.20
19966.4C
$102,1 '13.80
O·'.~''A
Contribution to-mainta~in assets of estate in
kind,1198.31
,...I •\~."~~;~I>
'Robert Eat9n Sphar,son,1/3 resid~e,i~c~~d ng
the following 'assets,held in kind ana"distribu ad
as such at ·t~~·ap~raised value,per e~~~tion fi ed;
36 shares Diempnd.:.Shamrock Corporation connnon sock,,,~'...~'."."0/)~'~
Deduct Clerk's ~q~'~,R.ec;-eipts ~_•'
Attorney McCr~ight,Marriner &McCreight-
,shares Penn-Central,.Co.cap!tal stock,
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254 shares America~~elephone &Telegr,sph Co.capital stOCK~";-.,"~,
16 shares Anaconda'Copper Mining Company capita
stock,..
:~h,<';f~-R I'~l I>~
155 shares United States Steel Corp.common sto~k,
133 shares S¥~~~~rd Brands Inc.commoh stock,
25 shares R~publicSt;ee1 Corp.common stock,
3 shares Northern'Pacific Ra.ilway Company cs-pit 1
~,~.ock,;1;:~:;;"".,.{;"''.
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70 The Amer~~~~,,~opacco Company commo~stock,34420.8E
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Elizabeth Sphar Squires,daughter,1/3 residue,
including the following assets,held in kind and
distributed as such at t~e appraised value,per
election filed:
36 shares Diamond Shamrock Corporation common
stock,
5 shares Penn Central Co.capital stock,.213 shares Allegheny Power System.Inc.common
stock,
254 shares American Telephone &Telegraph Co.
capital stock,
16 shares Anaconda Copper Mining Company capita"
stock,.:
155 shares United States Steel Corp.comfuon atol k,
133 shares Standard Brands Inc.common stock,
25 shares Republic Steel Cor~.common stock,
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3 shares Northern Pacific Railway Company capitll
stock,
70 The American Tobacco Company common stock,3ltl~o.8e
William Argyle Sphar,son,1/3 residue,incl d-
ing the following assets,he.ld 'in kind and dist "i-
buted as such at the appraised value,per elect on
filed:
36 shares Diamond Shamrock Corporation common
stOCk,
5 shares Penn Central Co.capital stOCk,
213 shares Allegheny Power System,Inc.common
stock,
254 shares American Telephone &Telegraph Cd.
capital stock,
16 shares Anaconda Copper Mining Company capita
stock,
155 shares United States Steel Corp.common sto~k,
133 shares Standard Brands Inc.common stock,
25'shares RepUblic Steel Corp.common stock,
3 shares Northern Pacific Railway company capital
stock,
70 The American Tobacco Company common stock,31.J.h20.88
No balance
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II ESTA'rE OF )IN THE ORPHANS'COURT OF)
SADIE EATON SPHAR,)WASHINGTON COUNTY,PENNSYLVANIA.)
,DECEASED.)NO.of 1969.
ELECTION TO TAKE IN'KIND
AND NOW,June 230 d;1969,I elect to take in kind
as part of my distributive share in the above estate,such
stock and/or other assets set forth in the inventory of the'.:,
estate as may,in the sole discretion of the executrix be '
available for distribution.'
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IN THE ORPHANS'COURT OF
WASHINGTON COUNn,PENNSYLVANIA.
ESTATE OF
SADIE EATONSPBAR,
, ,,
DECEASED.
)
)
)
)
)NO.o,f 1969.
ELECTION TO TAKE IN'KIND
, 1
AND NOW,June LZ/',1969,I elect to take in kind
as part of my distributive share in the above estate,such
stock and/or other'assets set forth in the inventory ot the.:-,;;
estate as may,in the sole discretion of the executrix be
available for,distribution.
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ESTATE OF
SADIE EATON SPHAR,
DECEASED.
)IN THE ORPHANS'COURT OF
)
)WASHINGTON COUNTY,PENNSYLVANIA.
)
)NO.of 1969.
ELECTION TO TAKE IN KIND
AND NOW,January -.e ,1969,I elect to take in
kind as a part of my distributive share in the above estate,
such stock and/or other assets set forth in the inventory of
the estate as may,in the sole discretion of the executrix be
available for distribution.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA'I,
~,
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF SADIE
i EATON SPHAR,DECEASED.
"
)
)
)No.63 -68 -658
)
),
"
DISTRIBUTION RECEIPT
"
d
AND NOW,~;;J ,1970,I hereby
36 shares Diamond Shamrock Corporation common stOCk,
~acknowledge to have received from Elizabeth Sphar Squires,
I
/:
::Executrix of the Estate of Sadie Eaton Sphar,deceased,a one-third
Ii (1/3rd)residue,including the following assets,held in kind
?and distributed as such at the appraised value,per elections
filed and'perAdjudicaticn and Decree dated October 24,1969:
".1
,;5 shares Penn Central Co.capital stOCk,
'!
II
I 213 shares Allegheny Power System,Inc.common stOCk,
l..
r 254 shares American Telephone &Telegraph Co.capital stock,.'!1,
I,16 shares Anaconda Copper Mining Company capital stOCk,I:
:155 shares United States Steel Corp.common stOCk,"
25 shares RepUblic Steel Corp.common stOCk,
133 shares Standard Brands Inc.common stock,
3 shares Northern Pacific Railway Company capital.stOCk,and
70 shares The American Tobacco Company common stock.
/
"
)
)
)No.63 -68 -658
)
)
ORPHANS'COURT pIVISION
ESTATE OF SADIEitr
iI EATON SPHAR,DECEASED.I'
rl
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l~IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA;i
.lpH
t'
ii IN RE:II
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Executrix of the Estate of Sadie Eaton Sphar,deceased,a one-third
from Elizabeth Sphar Squires,
DISTRIBUTION RECEIPT
NOW ,fi""'4.4t.-e~'/.:::.-.:::2-~~..=.._--,1970,I hereby
have received
AND!~.
1,IIt:acknowledge to
I,
i!,I
EH"(1/3rd)residue,including the following assets,held in kindUn
il'I;i'.t 36 shares Diamond Shamrock Corporation common stock,
n and distributed as such at the appraised value,per elections·f
11
11 filed and per Adjudication and Decree dated October 24,1969:
I,
5 shares Penn Central Co.capital stock,
213 shares Allegheny Power System,Inc.common stock,
;:254 shares American Telephone &Telegraph Co.capital stock,
IIIiIi 16 shares Anaconda Copper Mining Company capital stock,
t,155 shares United .States Steel Corp.common stock,
I
;1 25 shares Republic Steel Corp.common stock,\.
"I;133 shares Standard Brands Inc.common stock,it".!
j!3 shares Northern Pacific Railway Company capital.stock,and
"'(
\~70 shares The American Tobacco Company common stock.
I
i,
Squires,
,1970,I hereby
)
)
)No.63 -68 -658
)
)
DISTRIBUTION RECEIPT
NOW,~J"/ffl 7cJ
have received from Elizabeth Sphar
AND
ESTATE OF SADIE
IN RE:
EATON SPHAR,DECEASED.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
F '
'I\,:'acknowledge to
),
j,Executrix of the Estate of Sadie Eaton Sphar,deceased,a one-thirdrii(1/3rd)residue,including the following assets,held in kindI,
,
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36 ehares Diamond Shamrock Corporation common 'stock,
j,
5 shares Penn Central Co.capital stock,
;,213 shares Allegheny Power System,Inc.common stock,;j:
I 254 shares American Telephone &Telegraph Co.capital stock,
h
i;16 shares Anaconda Copper Mining Company capital stock,il
I
:.155 shares United States Steel Corp.common stock,
"
,I 25 shares Republic Steel Corp.common stock,,,
!133 shares Standard Brands Inc.common stock,j;,
3 shares Northern Pacific Railway Company capital stock,and
70 shares The American Tobacco Company common stock.
"
l-,'--:us'"---lI"'"'''''-,',...,....'iO',''''l'~',''''1''''
COUNTY,
65868
PENNSYLVANIA.
ORPHANS'COURTDIVISTON
NO.63
DECEASED.
SADIE EATON SPHAR,
IN RE:
=---------------_._~---~---~;,,;,;,.~'~.'-..._--_....;''.._."",,"'-,'',.'<.''-..'.'"."....."
------------------------------------
/.>'.."'::~.,y."i'C'"DIST~±BUTION,RE0BicBmSl:,~~;~,,------------~~~}--~~~~~-~~~;,,::!-
'"'rn ~_,~..).J.f1 :'6,--I r-v''::;'-'.'.'.,>o .._:E:.(-,.;
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>'.::0 ,--,_mf'~.-~>G'l"'.1Il:r:j~~:;-;-i I,.~~6 3::I:t Q.,::o»,--
Form RCC-33
RESIDENT DECEDENT
/
COMMONWEALTH OF PENNSYlVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF W.~S..R.IN.GT.QN...
IMPORTANT:This return must be completed in detaH and filed in duplicate,with will attached,with the·
Register of Wills of the County where decedentresidedj Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
__the.Inlleritll.nce._an!i .E.f!t!lte .Tax A.ct of l!:}!il.)
~,~}~.~l~~'~M~':Ss~BIfE.SPjaFFIDAVITOF-_,,:,........................EXECUTOR
(State full name of decedent)
Washington ADMINISTRATORLate.of County.:.::,-:::~:::~~::".::_::-.-~},,,
..................~~..~~.l:l:.p..~.~~~P~~:J;~q.~.~.~..~.~.
Administrator of the estate of the above-named decedent being duly sworn,depose and say
Executor
..JohnB.McCreight,Esq.•,..Mc.Cr.e.igh t,Marriner&..McCrei.ght
520 .WaShington ..Tr.ust.Bldg.,Washington,Pa.....
Decedent.died,................AP.~~:t....~.?,..
(Month)
N~me and address of attorney or·}
other authorized representative to
whom all correspondence should be
m·ailed.
(nay)
.......,19 ~.~,f testate leaving a last will.copy of which is hereto attached•.}
(Y""r)Lintestate
That as such ~.~.~.9..~.~!:.;;,deponent is familiar with the affairs of said estate and the property con-
(I':x"cutor-Arlminislralor)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe depositbux 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 ADD~ESS OF BANK'OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Gallatin National Bank
Brownsville,Pa.
THIS SAFE DEPosiT BOX RENTED
IN NAME OR 'NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TOeDECEDENT
That the contents of said safe d~posit box or boxes are itemized under Schedules __B of this
return,with the exception of the followiQg,for the reasons hereinafter set forth:,.
~;.
That Schedule A attached Qereto and made part hereof sets fortt'j full v and in'detail 8,11 the
real property in the Commonwealth of pennsY..lvania of which decedent died.hWfing an interest therein.It
..also sets forth the mortgage encumbrances upon each parcel of real prop~ttij.at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of inter~l.f and book and page of record
thereof.It also sets forth in the colUlllJ1s provided therefore the a$~eii~ed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedelt.-"•;0,'
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing 'to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and t~the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
•-l '~~debtednessof the United States to the decedent;all obligations,whether by statute or agree!'1eilt 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,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind Qr 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 whatsQever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polici"es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
,;,.-:
.'
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as maybe pertinent to a fair and just apprai~a~of the decedent's interest
therein must be submitted.,It should also set forth in itemiZed form,together'with the fair '1Iarket 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 ~njoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each'transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Therl~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,orjointly 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 ~ttached to the schedule.
\.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death"the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That SChedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acqUisition of 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 s:ets 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 thede,cedent;debts and claims owing and Impaid 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", "C","E",and "F"as directed therein"
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before'iDe this
................~.;(,..6..JJ"rL"day of ~,lJ..l:1:~,19..~.~..-,~~;;,h·················--
.'-WASHINGTON,VlASHI:>rGTO~j COUNTY
.'MY COMMISSION EX~I~ES JUNE 25,1970
ia,=~l::I~
1252 HardicgAvenue........··..........·..·..·....·(S;~·;t ..N~;b~r ....·..·....·........·........·····..~..._.._..
Hershey,Pa.17033.......................................................................................................................................
(City or Town and State)
NO~: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.
RCCI""35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TkX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
I
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goodS,and fUrnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..
stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate or 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.
UNIT ESTIMATED
VALUE MARKE:r VALUE
Item
No.
2.
3.
4.
5.
6.
7.
8.
I.
ITEM
List and describe fUlly
110 shares Diamond Shamrock Corp.0 commo
stock 29.75
17 shares Penn Central Co.capital stock 74.25
640 shares Allegheny Power System Inc.
cQmmon 2 .9375
763 Shares American Tel.&Tel.capital 5 .1875
48 Anaconda Copper Mining Co.capital 4 .125
466 shares United States Steel Corp.3 .3125
400 shares Standard Baands Inc.common 4 .625
75 shares Republic Steel Cor.common 41.50
10 shares Northern Pacific Railway Co.54.25
capital
3272.50
,1262:l25
14040.00
38242.88
2022.00
18319.63
16250.00
3112.50
542.50
DEPARTMENT VALUATION
(Do not write in
this space)
13.Check of C.Ramaswamy dated April 24,196
10.
11.
12.
212 shares The American Tobacco Co.commo
4300.00 United States Steel Corp.4 5/8%
subordinated debenture due 1996 @ 77.75
Mortgage of C.Ramaswmy -4/22/68
31.2 6625.00
3343.25
977.80
284.90
14.Savings account in First National Bank
Brownsville,Pa.
15.Savings account in Gallatin National Bank
Brownsville,Pa.
16.Checking Account in Gallatin National Ban
Brownsville,Pa.
17.Check of Mutual of New York Ins.Co.
18.Check of Bankers Life Insurance Co.
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X
6624 •54 or.-,,'./V'.'R
13J7.11
1313.09-
123Q70.05
/.)3,,16.t 6
/
I
i"
·rcc-36
f •.
COmION'\'K-\LTH OF PENNSYLVANIA"
TIUNSFER INHEIUTANrs TAX
t~SSIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)~O
(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 t6 (1).or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Caus~of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration t~erefor'which was to take effect in possession o.r enjoyment at or after his death?
(Answer yes or no)No
(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)~N.....",o,--__
(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 ~hich transferor expressly or impliedly reserves for his life or any period which does
not in fact endjbefore his death:
(a)The ;ossession or enjo)2l1ent 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). ,
(6)If the answer to,(5)-(0)above is in the affirmative,state whether the right was reserved in decedent
.•alone or 0 thers --,-_
(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)Di.d decedent,at,any time,transfer,property"the beneficial enjoyment of which "{as 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 th~decedent alone or the decedent and others?
(Answer yes or no)'.:N-'-'o:::-_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
,ell as a copy of the death certific~te.
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 tra~sferees 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 ~rovided ,in Schedules A,B,or E.
ITEM
.0
t·....
"'\
"
DESCRIPTION
NONE
-,
MARKET VALUE
(Es timated)DEPT.VALUATION
(Dept.Only)
Insert this total opp,osite "Transfers",Schedule "C"in the
"As Reported"column.on the last page of this return.
NONE
RCC-37 (12-63)
tW\Dlt):\\\T-\I.TII OF I'E;\;:\SYYL\NlA
THANSFER I:\HEHIL\NCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddresses"of an who illegitimate children DECEDENT OF BENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Robert Eaton Sphar Son Yes 1/3 residue
Towne House.~~-,DJ."UWUO:::;V .L.L~t::,ra.~
Elizabeth Sohar Sauires Daue:hter Yes 1/3 residue
1252 Harding Avenue
Hershey,Pa.17033
William ArgYle Sphar Son Yes 1/3 residue
R.D.#3
warren,UDJ.O
\
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.
rs THE
Year
T
(Executor-Administrator II •s "
must complete "As
Reported"column #1.)
II •
a ~"d ::0..,..,(1)(1)0 ll'..,e:..'"::l '"'"'"0
(b'::l "d~..,e...,
ll''"0,"1/>:"d "d.,ll'(1)~.C"'......,
~0 ~"d
"'II trl (1)....
'"....,....'<:i ll'....(1)
SADIE EATON SPHAR a/k/a SADIE E.
,:SPHAl1.a/K/a..SAPJEA.$Pl:IAJL
Deceased
..
Late of BEALLSVILLE ..
,-..{
REPORT AND APPRAISAL
Commonwealth'of Pennsylvania
County of WASHINmTON 'ie.
~
enc:::
~~>-~enen~"':::()()()
?"'?"'?"'
,:d'~>....:::::::
·f
t
..~
:t"{-
·to r
~
,.OJ'
~-OO~-OO-Ge-Ge
\\0
\~Vd "OD N01[)U1HSVl.;
S11M\30 t131 SW311
ONlHV}'f 11]SSDH
I-'' ::tv .:w..
:0~':o
:-':g;;.
:1-'~tv -;:
:(.1)'"!6:'~-:-..:1 ..~.....o '01 ~----:.........:0'-(1)jC1J :..=;
-€Po -00
-",<:::lr::c..
~
~..~.
.~
~
:~>-
,G;;~
(1)_2"t-:;..,----3
~-00 ~-00
~!:"
~:
.~"'.1:::\:
"'OJ lJ-MV aE Mnr 691
~-~..,~.~...~~~\J".','"-rJ -"',"J......)#II.·""~If "'_.\
\-.
RCC-39 (ll-55).t
COMMONWEAl.TH OF PENNSYI.VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of SPHAR,
(Last Name)
SADIE
(First Name)
E.
(Initial)
DATE OF DEATH_=4--=2=2-.-::68"-=----_FILE NO.63-68-658
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each itern in the last column to the right in Schedules "A","B","C",and "E".
07-18-69
04-22-68
Dated:----""--'-"""""""''''-'"-'~------
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
VALUE AS REPORTED VALUE AS APPRAISED
$:~$-----+--__123,070 €l~_
-..f-;=
-~23'070t
VALUE AS REAPPRAISED
$-------+--
Valuation of life estates or
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on·$~--
Tax on $----------t-~
Tax on $---------4--
Tax on $---------4--Tax on $---+__
Exemptions========l===
Total Estate -1-__
TOTAL TAX
2~
6%
°10%
15%
*
$------~-
$--------l--
$--------1--
$-------+--$-------..-1---
$------..-1.--
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::I!:::=:===
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $------
AMOUNT OF ESTATE TAX ASSESSED $--~----lL-
Estate tax paid $--ll-
BALANCE DUE $--~I___
A_d_d_in_t_er_e_s_t_at--l::_te_o_f_6_0fl_o_fr_o_m_$--------It=..
TOTAL TAX BALANCE $--------I.
PAID $-....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.SADIE .EATON ..SPHAR....
Deceased
Late of .
County of
BEALLSVJLLE....
........WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
"
..
tj
,.
.,
Fonn'RCC-2
COMMONWEALT~OF PENNSYLVANIA DATE ....................~¥.J.,Y...1B.;u..9.69................................t'1,_D!;~TMENTOF REVENUE RESIDENT INHERITANCE TAX ..............w.§,J?.h.;i,:llg.:\:pn....................;.COUNTYBU'REAU OF COUNTY COLLECTlO~~,,.................,
,.,APPRAISEMENT
·..·......·....·..1HARRISBURG.PENNA.17127 FILE NO:....::..............63~..6B~65.8 ...................
Whereas,..............................~.J"t.g;.9.,9..~t.h ....$.pJ~.9..r.....~lJ:t..r.~.~......................................late of ..................................~.E?~g.!3.Yi.JJ..§......................................
i
in the County of .................................Wa.s.h.ingt.o.n................................................................Commonwealth of Pennsylvania,having died on
the .......................................22...nd......................................day of ........................April....................................19.6$....,seized and possessed of an estate I
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;i
,
Therefore,I,..........................................W.•R.,......Cal9..D:!?y......................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
..In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent 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 Appraisement
I"~-",,;I Description of Auet Values Made for Inheritance
I Tax Purpoles
I
$
PERSONALTY:
See copy of inventory attached 123,68C 00 ..
"
J
I
i
J
.',
J
Total ",123,68<00 j
I
i
1
..
,
..
fonn~;v~~~h7a~::IfJ,~Wl>rll~ceo~~l~~:~a~o~e~~~~a;~~e§i~~?;e:~?
,Appral8er
~~~~~').~~~~~.
...........................WASHINGTON............................COU'lty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...........................SADIE EATQN SP..H&l}.
Deceased.
Late of
..............................BEALLSVILIE .
Date of Death,Apr.il 22.,.l968 .
Appraiumel!t Docket Vol.,).']...
Page,1lJ.".,..8 No 63.~6$::::.6.,e..
Filed in Register's Office,J1Jly .l..e.~19 6.9.....
Amount of tax dice,$;.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo,ut Appra.isement,
Appeal f1'om Appraisement,.
Entered and charged,.
\
(
~.
Form RC~.lO .1 .0_3-'P-ts F DEDUCTIONS ALLOWED IN /•....'-
THE SUM OF ............•t[~~Z....Z~..!-STATEMENf OF~DEBTSOFFICE01"THE
REGISTER OF WILLS
.AT<rDV'.n~:~tWASHINGTONANDDEDUCTIONSOFCOUNTY
AND AGENT 0...TH.COMMONWIALTH .fAil AI of ..-Regl.l.,~~.Ag.~t
';)~lU~t;:,c!!L.U~:-.nr a ,~~,~v a
ESTATE OF Sadle E.Spn:ira/ta,LAT.0 ...Boro.t)gh of Bellsville,Sadie A.Sphur '"',:;~1.-
DATE OF FILING APPRAISEMINT 6/30/69 "DATI O~"'DIATH .'Apr il 22,1968
.,DATE NO.01"NAME 0 ...PAVEE'REMARKa AMOUNTVOUCHCIl
5/6 68 Russell Marino,Register Letter.s testamentary 22 50
.5/8 68 Washington County Reports Advertising estate 12 50
5/8 68 Observer-Reporter Advertising estate 12 50
7/25 68 "Russell Marino e Register Short certificate 11 00,.
f
7/25 68 Barbara,Craie:Notary fees 8 25
8/2 68 Malcolm Morgan,Co.Treas.Personal Property tax 11 68
'8/2/68 Lorena Clark Notary fee 75
~/24 hA T 1 -,..,ce Tn ...............Tax Adi ..~~1 46
4/8 69 Lorena Clark Notary 75
~/'~~q Russell Marino,Register Short Certificate 1 00
6/16 I 69 Barbara Craie:Notary 4 00
6/16 69 McCrei'!ht.Marriner &Attornevs fees 6.190 00
McCreight
.
6/69 Russell Marino,Register Filing Inventory 5 00
6/69 Russell Marino,Register Filing Account 18 00
i 5/16 68 Gimbel's Bill of dece,dent 85 94
.
5/16 68 Better Homes &Gardens Bill of decedent 5 90
5/16 68 Dliver Hormel.Esquire Bill of decedent 40 00
6/69 68 Elizabeth Squires Reimbursement for key
l;O lOCK ,DOX 0)uu
5/16 68 Central Pharmacy Medications 15 051
5/21 68 Crawford Funeral Home F'uneral Expenses 1.980 40
1~'VA~bLl~ro-O ;aA ".I,)I2It ~~W)'j/[,"3 'f~tlfl11 &.461 68
1..tJ ~~If)r()()'fJ.JAA 1fA/JiI CJ'r)V t 'N 'd~.rW,ilr ~t 'tWt~."l()(J'
i ~~O.A ~'lAD •..lA,AIA .~l r .\..<1c!Jl.-'~~AA ..:o ,71r ltv "(•,..-lV j L~~~....
Iq/~r t-3!
COMMONWEALTH OF PENNSYLVANIA 1 /fAA J ~l'ILdL '?'1.,S~,
COUNTY OF WASHINGTON ,'a.1 c;7rL7r 7 3
I,Elizabeth Sphar Squl es H&RII.V ClEltTII"Y.THAT.TO THI .EeT 01"
MV kNOWLEDGII AND .EL'E....THII:II'ORIGOING la AJUaT AND TltU.arATIEMIENT Oil'DIE.Ta.I"UNllltAL IEXPIENalla AND U:~INaa 0 ..
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My COMt~ISSIONEXPIRES JUNE 25.1970
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