HomeMy WebLinkAboutOC1968-0755 - ESTATE OF HERES:i PETITION SU R AU DIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form~
Estate of ~~.~..~.~..~.~.~.~.~.
.Deceased
No .1.~.?~.~.J~.~.~L.A. A.
Fiduciary..J?~ttY.J.~.~~..B;~~~.~t.•.,.~.~~~~t~.~~.
Date of .Date of
Decedent's death..g~~.?~~E.~.~~~.~~.?Grant of Le'tters ~.?y~:':?:~.~.~..~.~~.~~.?.
This is the ~.~r.~.~..':l:~9..~~9:?:~account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term N~.~~~.
_______-_00·__•_..__.
Election to take Not Applicaboe
Under or Against will.(cross outone)
Date Election Place of;
Filed Record .,~.
Name of surviving spouse ~<?~~.~.
List issue,where material:
Did decedent marry after execution of will?{indicate)X6e£.No.Any children born after execution of will?(indicate)
~No.If answer yes,name the·m ..
......................-_- -.._- - - - - -_- -_-~~.
Leg.atees Relationship Interest Fiduciary,if deceased or not sui juris
Betty Jane Hewitt
Immaculate Conception Roman
Catholic Church.Washington.
Pa.
Daughter All except legacy below
$500.00
List,if exceptions to above:
None.
If partial intestacy,give facts:
Adeemed:
None.
Revoked:Lapsed:Abated:_Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~.
If any exception give cause:.
File copy of Noti~~August 1,1968
and date of mailing ,..,"..,
Is estate subject to the filing of a Federal Estate Tax Return?N9.t .f:,,·~I :
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $!?~Q.•..~Q :..
If the Will makes any portion of estate subject to Q life-estate,give name and birth date of life tenant .
..w __.._____..____.._______
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
None.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None.
Balance for distribution.per account,
Itemize any additional debits not shown by account:
Total additional debits (Add)
Itemize any additional credits not shown by account:
Pennsylvania Inheritance Tax
Total additional credits (Subtract)
Balance for distribution
$?~.!..~.~.~~..~.~.
$Q.Q.Q.!.9.Q...............••
550.00$.
$~.~!..~g.~:..~.?.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Cash $3103.68
Real Estate held in kind
.':-""
'17500.00 20,603.68
-I
If Family Exemption claimed by Petition,give place of Record:.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
Decedent and daughter,Betty J;3.ne Hewitt,maintained family relationship until death of
decedent.
List any advancement or distribution on account that has been made,and nature and amount of same:
Immaculate Conception Roman Catholic Church,
Washington,Pa.-$500.00 Legacy shown in account.
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:
All to Betty Jane Hewitt including real estate taken in kind.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
9
being duly §w.cu::n doth depose ana say
that the facts set forth in the foregoing petition are true
to the best oL he.r knowledge and belief.
...Sw..orn to and subscribed before
m~this J?~..:d~y of ~~.~~.~19.§.e .
Signature o~Office~~.7n.~-4t~~
Title o(Officer..:...N.Qta:r:;y,.P.ublic ~.
Office expires.."![~P..~9.t..J.~1J...
Washington,Washington County,Pa.
And your petitioner will ever pray,etc.
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"No.__??_~...__._._~~__f._~_?~__.._._._....AA
Estate of EMIL M.HERES................- - --___-
Deceased
Fiduciary..J?.E;l.U.Y._!I~!!~_.~~YY._~!~!.._._----------_..
Executrix
PETITION SUR AUDIT
FROM WHERI:DECEDENT LEFT A WILL
Counsel of FidLiciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:po rag raph b-c;and divisions
thereof:shown >on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
'4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A or an attest copy of Wi II.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.<S'e-ff1ljC:.l!JJer9,t(>,U~t;l.s in case any of thef&\asjv~qri'djS!ti}~Ution are from judicial
sale of reaf es'fij~.
6 t9.:~t9nrl3 ?r~;p.ite~ized elections if any
cftstnoutIQn;,J1 n...1<,1r;.d.;(leo-,"\....t.....,""""c
10.Copy of Federal Est~te Tax return if es-
taote is subject thereto.'
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......._..·!.~y.._w.~1'_;:9.~~~_?:~__'
Attorney
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'A Fir~st,and FinalAccou~t in the above Estat.e has been rUed in~'.•:..'.".~..i
'",.,
JAY w.TROUTMAN
Attorney for Estate
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Estate of '
Deceased.
'EMIt M.·HERES.
"
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IN THE ORPHANS';.COURT OF WASHINGTON COUNTY.;"\.
InRe:
called for Audit diirll'lg the week ~f Septemrer9,'1968~
the R~g1~ter of Wins Office of Washington County,'PennsYlvanl~~,;Tile
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",,'.''.t,..,_~"\';_.,• ",'';';"~"'::'_."...;,.\..,,"'.',I-~':'_<:,]._Account wUI be presented :for confirmation nisi .on AugUst 26,1968~:and '
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11n t1}e @rp1}nnn'QIuurtuf'Ifnnhingtnn QIuunty
In the matter of the Audit of Account in
Estate of EMIL M.HERES~
Deceased.
TO THE AUDITING JUDGE:
No.755 OF 68·________-'->,19-0 A.A.
Enter__ffi--'y"--_appearance for__A_c_c_o_u_n_t_a_n_t-e.'---_
,~I day Of__l\_~_ti~gv:_,_s_t ,19~'
N.B.~Counsel shall,by separate paper,present a concise statement of e'ach
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated'in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
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ESTATE OF
Emil M.Heres,a/k/a Emil
Heres.........................................,.
1Ju tqt OOrpqaus'<tInurt nf lIasqingtnn urnunt!}
755 68NoOf19 ,Px4xx
Firs t and FinalInthematterofthe.
Account of..!:..~~.·~~~~:::~~~.~~.~.~.
...........................................4.e.Q.~.~.$.e.d.•..........JJ:.~~g.~.t.:r.l~.
ADJUDICATION AND DECREE
And nOwm ..m '$.~.p.:~.'9.mp.~r:.4.:f':....m..,19:1.8..m,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the bglanc~for distribution in ,the hands of the Accountant is determined to be
$2'O.,Q3.•.0.8.and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
Balance per account .
Addition81 credit asked at audit
Balance .
Deduct Clerk's Costs &Receipts .
Attorney JaY-..:w:~r.Q!!t.man .
Russell Marino,Clerk O.C.,costs in certifying
real estate to Recorder,
John D.Woodward,Recorder,costs recording
certification of real estate,and registe~ing
same,
$.....21,.15.)..68
50.0'
$.....~.~!..?~?..68
37.50
Redebit for distribution-credit taken by the
accountant for legacy,
Russell Harino,Agent,transfer inheritance tax,
includ:tng tax due on individual liability,
Immaculate Conception Roman Catholic Church,
Washington,Penn'a,legacy,credit tobe taken by
the accountant for funds advanced prior to distr
the Court,tax exemption certificate filed,
Betty Jane Hewitt,daughter,family exemption
as requested at audit,cash,
500.00
bution b
500.00
1000.00
$20,545.10
$19,545.10
Betty Jane Hewitt,daughter,residue,including
real estate as hereinbelow described,held in
kind and distributed as such at the appraised
value,19~.......~~No balance
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REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF WASHINGTON
COUNTY BY THE CLERK OF THE ORPHANS I COl RT.
Emil M.Heres a/k/a Emil Heres,devisor to Betty Jape Hewit ,devisee,all
the right,title and interes t of the devisor in and to parcE I of real'es tate
described as,VIZ:
1.1-1/2 Story Brick House and Lots Nos.134 ~nd 135 in Clark
&Campbell Land Company Plan No.3 recorded in Plan Book 3,page 66,situate
in the Fifth lpla.rd of Washington,Wa.shington County,Pennsyl ania,together
fronting 80 feet on the Eastern side of McGiffin Avenue Slld extending back
therefrom of even width,142.5 feet to Headley Alley.For ctain of title see
deeds of Clark &Campbell Land Company to Emil M.Heres and Emma M.Heres,
his wife,one dated November 30,1944,and recorded in Deed Book 685,page
232,and the other dated August 16,19l.~8,and recorded in DE ed Book 743,page
616.
2.1 Story Frame House and Lot No.136 in Clarl &Campbell Land
Company Plan No.3 recorded in Plan Book 3i page 66,situatE in the Fifth
l-Jard of Washington,Washington County,Pennsylvania,frontir g 40 feet on the
eastern side of McGiffin Avenue and extending back therefro~of even width
11+2.5 feet to Headley Alley.For chain of title see deed of Clark &Campbell
Land Company to Emil M.Heres and Emma M.Heres,hi~wife,csted Sep~ember 9,
1938,and recorded in Deed Book 624,page 208.The ~aid Emr~M.Heres died in
1963 whereupon complete title became vested in Emil M.Here~.
CERTIFIED TO RECORDER:SEPTEMEER 30,1~68.
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!N THE ORPHANSl COURT OF WASHINGTON COUNTY~PENNSYLVANIA
In Re:Estate of
EMIL M.HERES,
Deceased.
ELECTION TO TAKE IN KIND
I,BETTY JANE HEWITT,hereby elect'to'.jtake and to receiv'e in kind
the fol owing parcels of real estate at ,their appraised value owned by the said
if '
___",,,,.-_eres:
1.1-1/2 Story Brick House and Lots Nos.134 and 135 in Clark &
Campbell Land Company Plan N·o.3 recorded in Plan Book 3,page 66,situate
in the Fifth Ward of Washington,Washington County,Pennsylvania,together
fronting 80 feet on the eastern side of McGiffin Avenue and extending back
therefrom of even width,142.5 feet to Headley Alley.For chain of title see
deeds of Clark &Campbell Land Company to Emil M.Heres and Emma M.
Heres,his wife,one dated November 30,1944,and recorded in Deed Book
685,page 232,and the other dated August 16,1948,and recorded in Deed
Book 743,page 616.
2.1 Story Frame House and Lot No.136 in Cl~rk &Campbell Land
Company Plan No.3 recorded in Plan Book 3..page 66,situate in tile Fifth
Ward of Washington,Washington County~Pennsylvania,fronting 40 feet on
the eastern side of McGiffin Avenue and extending back therefrom of even
width 14~.5 feet to Headley Alley.For chain of title see deed of Clark &
Campbell Land Company to EmilM.Heres and Emma M.Heres,his wife,
dated September 9,1938,and recorded in Deed Book 624,page 208.The
said Emma M.Heres died in 1963 whereupon complete title became vested in
E;mil M.Heres.
"
.,
Form RCC..,.33
RESIDENT DECEDENT
j
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHlN.QTON .
IMPORTANT:This return must be completed In detail and filed in duplicate,with will attached,with the
Register of Wills of the Coun~y where decedent resided;.Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
..the.Inl).eritl'l.nce"l'l.n!i .E.~tate J'a~A,~t of 1991.)i·(
--~:~=;!;:~::;~~Of_····~O..·un..··..··t..y..·}~
·Late of ~~.~bJ.~~<>..~..........1"
.State of penM11Ya,nt~;}
Washington .'ss:·County .of .,, .
......,....B.ET.TY.IANB HBWl'lT...........
of the estate of the abqve~named decedent being duly sworn,depose S
(Month)
Name and address of attorney or}
.othe.r 'authorized representative to.
whom all correspondence should be
m.ailed.
Decedent'died .October
.Eueutor
and say S
...............~.9...' ,19 ~.?J testate leaving a last will,copy of which is hereto attached.}
.(IIay)(Year)LiOlJCKUXX
...JayW.Tr.Qntman
316..WashlngtQn·TrustStJlding•...~asbtngt()n,Penns11Vanta...
That as such J~~!~~!q.~,.,9,(!ponent is'familiar with the affairs of said estate and the property con-
(Executor·AdminiBtralor)
stituting the assets thereof and their fair market value.
That at the time of death there was no saf(!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:.,-
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
s or
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of sa:l.d safe deposi t box or boxes are itemized under Schedules A-B-Bf this
return,with the exception of the folloWing,for the reasons hereinafter set forth:
That Schedule A attached hereto alld made part hereof sets forth full v and in"detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,.rate of interest,and book and page of record
.thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of saVings banks,and to the date of decedent's death
in all other cases;all bonds,postal saVings,treasury certificates or notes and other eyi?ence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or~agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of:,~any foreign country,which,are owned at the time of death;all wearing apparel,jewelry,siiver~are,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,aryd any'and all
other personal chattels of whats.oever kind or nature,left by decedent,together with the_fairly estimated
market value thereof;all bonds and mQlltgal!es held by decedent and of all claims due and owing decedent.'/
at the time of death,and all promissory.notes or other instruments in writing for the payment of money
oJ ~
of which decedent died possessed,of whatsoever nature,With interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurange P9liqi'ese~rriedby 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 ~ecurities owned by the decedent at the time of death,with the market
value thereof at such time.
----------------------_.---
Subscribed and sworn to before me this 2.8th .
................;;day of M.~1..19 ~.~..
In the c~se 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 sald co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.·It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
I
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 year~of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or ,enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom 'transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the scherlule a COllY
of the deed,trust agreement or other instrument creating the trust.Ther,~_is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will.,deed,or other instrument of another,
with a copy of the instrument,creating such power attached to ·the schedule..;'..
That Schedule 0 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 rlecedent's Will.It also
contains a statement showing which of the benefic~ar.ies 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 acqu~sition 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;
familyexemptton,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims OWing and unpaid at time of....death;taxes accrued chargeable for period prior to decedent's death (except .those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assesSed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","e","E""and "F"a.s directed therein,·
have been carried forward and properly registered in the Summary.
~r~./~'J /J .&/
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Notary Public (Street Number)
My Conunlssion Expires:Feb.5;1971 :w:~~b.~~m.9.~~~~~.~1.~v..~.~~.
WaShington.Washington County.Pa.(City or Town and State)
NOTE:Berore signing affidavit make sure all blank spaces in the affidavit and schedules an~exed are
filled in with details or the word "None",and in case the assets include rare and unlisted se'curities,
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.
'RCG;-3'4 (1-64,)
,"COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT Of REVENUE
BU~EAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE,'~A"
REAL PROPERTY
,i
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property b·ld by
the decedent as tenant in common with another or others,should be identified as toq'uantum of interest and
the estimated value should be that of the decedent's interest only.
r'S o(),60
-1,
(3)/
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
!,{/O()0 06
(2)
ESTIMATED
MARKET VALUE
$12;000.00
•0;600.00
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(1)
'3590.00
The real property lacate'd In the Camma!.'lwealth of Pennsylvania should be
described by lot and block number,~treet and street number,together with
a general description of the property,with 0 reference to the record of the
conveyance by which the decedent took title;if a farm state number of a.
cres;also statement of mortgage encum~rancesupon each parcel at death
of decedent,Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule ifF"and must not be deducted from this schedule.
1.1-1/2 Story Brtok House and Lots Nos.134 and
1as in Clark &Campbell Land ~".ompany Plan No.
S,page 66,situate in the rUtl),Ward ot Wash-
'tniton;Washlngton County,p~~nsylvan1a,to-
getber fronttnt 80 teet on tbe eastern side of
McGtfftnAvenue and extending baok therefrom of
ev.n width,142.S feet to Headley Alley.For
chain of Utle see deeds of Clark at Campbell Land
Company to BnlU M.Hetes and ltmma M.Hetes,
his wue,one dated November 30,1944.and
reoorded in Deed Book 685,page 23a,and the
other dated August 16,1948,and recorded in
Deed Book 743,page 616.
2.1 Story Frame House and Lot No.136 in Clal"k &•666.00
Campbell Land Company Plan No.3 recorded in
Plan Book S,page 66;situate in the FUth Ward
of Washington,Washington County,Pennsylvania,
fronting 40 teet on'the eastern side Qf McGUfin
Avenue and extending back therefrom of even widtJ ~
142.5 teet to Headley Alley.For ohain of title
see deed of Clark &Campbell Land Company to
EmU M.Heres and .mma M.Heres,his wife;
dated September 9,18S8,and recorded In Deed
Book 624,page 20B.
The said Emma M.Heres died in 1963 whereupon
complete title became vested in EmU M.Heres.
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
$11,500.00 /~S-ed/-00
Rec-3-5
CO~lONWEALTH 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 esta"te or fiduciary in said capacity,partnership interests,interest in anyundistributed
es tate of o"r income from any property held in trust under the will or agreement of another,even though
located outside or the State,at the ttme of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully"
UNIT ESTIMATED
VALUE MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
3.
a.
4.
$.
6.
'l.
8.e.
10.
1·1."
'Household Fu~mt\lre
'tools
1 1.48Fotd 1''\\109001''Sedan
1 1'6'Mercury ¢c>met (.202)Two Door'S.dan
Outdo(»).\l Bqulpm.ent
Cash on Person
Casb tnBank
Refund o.HercUles Powder Com,any Account Clalxn
Reful1d on Bereule$Ine..Clabn
Refund on Insurance Premium
Series !J Sonds lnNam••of lImU M.Heres or
Mrs.EmmalVl.Heves (decedent and-wU.,"both
d.eetased..(LilT ATTAeHBD).
•a2••60
••.20aa.oo
'00.00
87.50
a.20
1996.00
el).$O
13.80
1'.00
3'108.68
.<:?v,~o
99-.?0
;p j"",0 0
lO()·06
::rJ,~6..J
3,.20I;9'1~0 00
t,9,~()
-?40'/",,'.".-
/9.ao
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X '6894,98
RCC-36
rOmlO~'\i':\LTIl OF PENNSYLVANIA
rlU;';SFER INHElUTANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFEIlS
(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)!fOe
(2)Did decedent,within two years of death,transfer property from himself to hims,elf and another or
at,hers (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:
(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)'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)_
(b)What was the transferee's age at time of decedent'sdeath?-'-_
(5)Did dece(lent 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 y~s 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 a'nswer to (5)(b)'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 incom'e 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 whicl')was subject to change,
because of a reserved power to alter,amend,or revoke,or which could rever,t 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 other:s?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the ilttendingphy:sician as
well as a'copy of the death ~eJ"t'ificate.'
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
I
II
III
I
DESCRIPrION
NONE
MARKET VALUE
(Estimated)
DEPT.VALUATION
(Dept.Only)
[nsp.rt this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
,..',.'.
RCC-38
COMMONWEALTH OF PENNSYLVANIA
Tni\NSFl~H TNHElHTi\NCE TAX
PiliSIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRrCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and 'others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Sched~le "B",plus date of acquisition,and the name,address and relationship (if any)of co-awners to
the decedent.
Description of Property,Date of Acquisition,Name I unit percentage Estate
Address 'and Relationship of Co-Owners,and Place ,Value Share Valuation,IofRecordofInstrument,where Rea!Estate.!.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
1.Savings Aocount tn First federal Savings
•Loan Association of Washington,in joint
names of EmU Heres ot'Betty lane Hewitt,
(father and daughter),opened December 31,
1963.Balance on date ot death $8479.4'...
1/2 taxa.ble.
2.Savings Account in Mellon National Bank
and Tru$t ~oIJ).pany In joint names of Emil
Heres or Betty lane Hewitt.opened Novembe r
21,1963.Balance on date of deatn $2038.22 •
1/2 taxable..
3.Savtngs Account in Pittsburgh National
Bank tn joint names of mmu Heres 0'"Betty
Jane Hewitt,opened lanuary 2,1964.
Balanee on date of death '1866.24 ..1/2
taxable.
4.Series E Bonds in joint names of decedent
or daughter.FuU'\talue on date of death
'8652.54 ...1/2 taxable.(LIST ATTACHED).
4239.74
1019.11
883.12
1826.17
I
5/:;37,7;!'
/
I
I
I
Insert this total opposite "Jointly Owned Property",Schedule "E8Q68.14
in the "As Reported"column on the last page of this return.
I .-P.00'y/
l.-=J "/
-.~.'.
.
l'tnl:\It1\WE:\LTII·OF I'E:'\:'\SYYL\NIA
TRANSFER I:'\IIEHITA:'\CE TAX
RESIDENT DEl'EDENT
SCHEDULE "0"
BENEFICIARIES
\
h
-
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave .an interest.vested,contingent·or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth th~s fact.)OR NO BIRTH
'It'l~Ah.JAne ..........·~·ter Yes All exceDt I.rlaov below
1 a4 ...10 Ave,,
....~-"-~,....-Ivania
e.-",';'-,.....
.....4 •.....,.
Wr"••Pennsylvania 8500.00 Legacy-
.
,-
+
-
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
(Executor-Administrator
rr,lUst complete "As
Reported"column #1.)
.,
'"
....,'"0 ~...(1)(1)III ...,I>'::s en .......
'"0....,::s '"0(l)I>'...,..........0
'""d'"0 (1)......,.g ~
(1)~'<
o...,oenen.....,
I>';><I>'Cj'
CP
trlen....I>'....(1)
Year ..Ji8...
DJ THE
~No.
Will
x:Kki'UQ~
.EMD,.,M.BEBES.
Deceased
Late ofW$.!Jbl~gtQII,
County ofWaS.bington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Sll!!.\dO 1)3 l S183HON!~t'~,!11:!SSnCJ
enc:
~~>--~00--"""-'">-<:n Vl en en::r (')(')(')•?"'?"?"
::C'5 ~;>1.':1 ::...,.~..--EI9 -EI9 .fin -€/}-EI9 -EI9
=Q)·.....-;::0)•..:1 Vl.."........i Q :00 :t,n ~~
C»o :COO..§...-
(.to)GQ o :.0 o~•.•.•.•'""'I:.........0$0 frN...o :000:::::;
-EI9 -€/}~-€/}-€Po -€Po
~.~j,.~
,..'t •("!''''r."-,I'·"I~...J...'~~1 '.....J ,,\I ••
OJ -1 '.-'
Jay W.Troutman.Attorney.
J~~:
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"~.
"t"'0 •
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R CC-81 (2-64)
.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
BETTY JANE HKWI'IT
(Executor~'
IN YOUR REPLY PLEA8E
REnR TO 37-64-3
In Re:Estate of --=EMI=L=.....:M~.--,HERES~!::!!'::!::!!>~:!..'_
_____--::;WA~S~H~-I::.:·r..TG~TO~·N~County -File No.9477-82
De ar Mr.Heres:
You are hereby notified that tlJ,e .original
appraisement in the estate of Emil M.Heres
has been filed in the office of the Register of Wills qf Washington
County on Jply 26 ,19 68.Said appraisement reflects the
following valuations:
Real Est ate _-'-~_....~:;.z7~,~5~0.;;.0.=....OO~__
Personal Property 6~'L8~9~4~.~9~8~-
Jt.He1~...::8~,~06~8::..!..14=:z..._
Tbta1 -,---..,...__3,u,2...,.LllI41o.1oo6u3.....1....250.-_
As to such tax that is pa1d'within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date __----'J;..;:u=lLy_2..;..;6:...i!,'--=1~96::.:8~·_SignedPL~e.~
Title W.R.CHANEY,CH APPRAISER
DATE OF DEATH:Ocotober 20,1967
Note:This is not a bill.
0-------------------------------------------------------
RCC-39'(6-64)
:·OVMO!':WEA.LTH OF PFNN~YLV,\NL\
l""\A\:3FEH.INHFRIT.-\NCE T.\':"
RES IDENT DECEDENT
HERES,EMIL M.
FILE #9477-82
October 20,1967 ~
SUMMARY
I.the unrlersigned
#63 Washington
the real and personal
opposite each item in
FILE #9477-82
Dated:07-26-68
10-20-67
rtEronT OF INHEH.ITANCE TAX APPRAISER
duly appointed Inheritance Tax Appraiser in and for the County of
,Pennsylvania,do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
the last column to the right in Schedules "A","B","C"and "E".
~'2...:.....C/~~~Q~.Az}7PAPPRA~SER -'
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:
REGISTrR OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$17,500.00 $17,500.00 $~6,894.~8 .-6,894.98:''~_
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
Valuation of life estates or
arlnuities • • • • • • • •
ESTATE TAX ASSESSMENTS
8-,068.J.;4
32,463.1.2_
=====:--,.
$-----
~------
=====.-======:z=l
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on $"-_;__'5:10 $_
T ax on $.__10'10 ~_
T ax on $(f?)$-
T ax on $:===~&._
Exemptionso;=======:=(:::)
Total Estate __
TOTAL TAX $_
Less tax previously paid $==~=======~~
BALANCE *_
Less '5%of tax if paid within
3 months after death $=:======~==I===
(:::)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
BALANCE OF INHERITANCE TAX DUE '!t _
Add interest at rate of 8%from
to $_
AMOUNT OF ESTATE TAX ASSESSED *_
Estate tax paid $__
BALANCE DUE $_
Add interest at rate of 6%fromto $_
TOTAL TAX BALANCE $~_
PAID $
FQR 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 l N
Administration \o.
I~THE
Year .
~IATTER OF THE APPRAISEMENT
OF THE
EST.-\TE OF
.EMILM•...HElmS..
Deceased
Late of . ..WA$I:II.NG'rPN:
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
•
Fonn RCC-2 ....t ,....~.~~....~§.'.......~?§?.............
COMMONWEALTH OF PENNSlfLVANIA DATE .....,..........
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX .....................~4i.:~~~g~.?~...................-COUNTYBUREAUOFCOUNTYCOLLECTIONS
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO.·9477-82.....................................................................................
Whereas................................................E.m.j,l..M~.....a..~~.~~........................................................late of ............................W~.$.m,p.gt.9.P,........................................
in the County of ..................................................W.~.~.h~t..c>.p..................................................Commonwealth of Pennsylvania.having died on
the ...........................................?9....~.h...................................day of .........................9.~~.~~.f3.:r..............................19..~7.....seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;,
Therefore.I.i,fi \'J.R.Chaney 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.
Description of Asset Values Made for Inheritance
Tax Purpoles ..
$,
REALTY:
As per Schedule "A"17,500 00
-.
PERSONALTY:
-.
As per Schedule "Btl 6,894 98
..
TRANSFERS:
...
NONE NONE
~-.,
JT.HELD:.--.',.<.:
As Schedule liEII .~~!8,,068 "14per;.
.....'
.".......f";'
,,..
'-;:
.."r\O.-,;
Tot.=!.1 ,;32 .Lt.61 12,~..
.h.
..-
I --..,
'..
"..."",
I --...'
fonn~~vi';:fh~:::~:'WQfD£~i~~,~:;:r~~~y~~~$~ise?:e~..~3.i ~~
A loer......
~.....;;;;:z .................................................,................'"...........................,.....
.....~..............:.&~~N\1~~~~..~..:~.~~~t.).............................,Penna.(Poat Offieel
-
·w.A$l:i.J.J~G'J:'QN.................................County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
EMIL M.HERES
Deceased.
Late of
WASHINGTON............................-.-.
Date of Death,.9.~:t:-.<??~.~?2?:L..?.§7...
Apprat"senlei!t Docket Vol.27,.
Page,94.7.3 No..9.4.77.~.$.?.
Filed in Register's Office,~W.Y...?9,....J9.~$...
..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abp.ltt.1ppra-isement,
J;I ~.~-...~~[~I:~,'(J
.............................c.::.~~..~..J..!...,.,:.~!.d ,.
Appeel f,.qm A,ppra,isf!.ment,.u y .t.hd .1 ,•...,.,r"~'r
.'..1 ~•.j ...........,-...
Entered anal]'Cnarged,!...._..I -~.l
I•
F.oIrm-RC ~lO-RI
OFFICE OF THE
REGISTER OF WILLS
OF Washington COUNTY
7£cE1/~(,Y
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED
DATE APPROVED ~f'-S-=C /..............................................................,
AND AGENT OF THE COMMONWEALTH
4~~yf//7-E.?
ESTATE OF ---:;E=m;:;;.;il:;;:':.....;:;.;M;;;.;.=---"H=-e..;.;,r_e_s_----LATE OF _W;..;...:.a....:s...:h=.:i:...n..ligtil.--0_n~,_P_e_n_n_s--'y"-l_v_a_n_ia _J'-.s-=G l'
DATE OF DEATH October 20"1967.DATE OF FILING APPRAISEMENT M'~-9{)-8~
DATE NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCH,"I!,
Oct.~967 Graham P.Cowieson Funeral Expenses 1346 50
Nov.1967 Register of Wills Letters Testamentary,etc.24 50
Nov.1967 Washington County Reports Advertising Letters 12 50
Nov.1967 Observer Publishing;Co.Advertising Letters 12 50
Feb.1968 Thompson Auto Repair Repair Bill 13 45
ApriJ 1968 Internal Revenue Service 1967 Federal Income Tax 14 85
~riJ U:HiB Peter U'luessanClro t'reparmg Tax Return 10 00ay968RegisterofWillsFilingInventory400
May 968 Register of Wills Filing Account 15 00
May 968 Jay W.Troutman Attorney for Estate including 1540 00
preparation of Account
Mav 968 C.M.Troutman Notary Public 3 00
((2 /~..fJ--Il E J!.MJ-JI 30-0 0-cJ-~
~~£.v!.It"ZtZ ~,~~~,')o <.-S"'-C4,..,l ~-~c::7;--:k II..,Lt1 /cJ-OrJ o--r::;>
()/1/------0~~/..,..,,//'C-"",-
TOTAL ~-~
COMMONWEALTH OF PENNSYLVANIA
}SS:COUNTY OF WASHINGTON
I,BETTY JANE HEWITT.HEREBY CERTIFY.THAT.TO THE BEaT OF
MY KNOWLEDGE AND BELIEF.THE FOREGOING ISA JUST AND TRU E STATEMENT OF DEBTS FUNERAL EXPENSES AND EXPENSES 01"
ADMINISTRATION SUBMITTED TO THE ESTATE OF Emil M.Heres .DECEASED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.
__~~1l~LJ,(¥(L.S.)
SWORN AND SUBSCRIBED BEFORE ME THIS 28th DAY OP'/.eye eWl tMa~..68 /(.(g~~~~~(k..,we--
My CommisslOn Expires:2/5/71
Washington..Washington County,Pa.
I
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r"l:::J ;,;.';lr"..0>OC:-<--.
(;)U;!-i~f;.if11:':':::Di-U,)
O~..,.-·1:'·<;:'·~...'.Co-::J:o>.1 i 1::E':o
r-~CJ'-0 ...
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Form RC C·10 DEDUCTIONS ALLOWED IN
AND AGENT OF THE COMMONWEALTH
OF ----:W.:..::A.:..;S~H;,;;,.I:;:;,;N~TG~T_'_O_'_N__COUNTY
FILE #
."...........OFFICE OF TME
REGISTER OF WILLS
9477-82
STATEMENT OF DEBTS
AND DEDUCTIONS
SUPPLEMENTAL
TAXABLE AT 2%
THE SUM OF $J,-?§9 ~?.
9-30-68.m~.
..~~
Registe,of Wills,Agent
ESTATE OF _E....::.M....:I....::.L=-~_L_HE_R_E_S ---:-_L....TE OF W_A..:S.:.:H,.;..I..:..N....::.G_T_O_N _
October 20,1967
DATE OF FIL.ING APPRAISEMENT __--=9::...---.:::::3..:0:....-_6;:;".;::8 D...T&:OF DE"'TH ---_
I
DATE NO.OF NAME OF PAYEE REMARKS AMOUNT
VOUCHEJIlt
SUPPLE~1E1'i TAL
Clerk's Costs &'Receipts ~{'\?~
Familv Exemntion 1000 00
C'.h::l 1"1"';~hlp ~';nn 500 00
TOTAL 1550 ~5
,
-
I
I
I
I
COMMONWEALTH OF PENNSYLVANIA }
___S8:
COUNTY OF
I.----------------'--------H£REBY CERTIFY.THAT.TO THE BEsr OF
t.lY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OP'
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SWORN AND SUBSCRIBED BEFORE ME THIS DAY 01'
--------------,,,_-
ADMINISTRATION SUBMITTED TO THE EST"TE OF --------------..DECEA8ED.AS DEDUCTION$FOR
INHERITANCE TAX PURPOSES.
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Form RCC-4-RI-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA
948847 OFFICIAL RECEIPT
RESIDENT DECEDENTS
No.Transfer Inheritance and Estate Tax File No.9477-82
Date Ma;y 29,19-.6L
Office REGISTER OF WILLS,JrlASHIKGTON Pa.
WASHINGTON County,ss:Received from Betty Jane Hewitt
(Executor,)of the estate of EMIT,M HERES
who died October 20.19~,the sum of FIVE HUNDRED FIHTY 00/100 - - - - - - - - --Dollars,
being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows:
Appraisements Made and Filed Computation of Tax
Real Estate Tax on $5%$
Date Valuation
$Tax on $10%$
$Tax on $On Account 2%$550 .00
Total $Tax on $15%$
Personal Property Exemptions *$
Date Valuation
$
Total Estate $
$Total Tax $550 •00
Total $Less Tax Previously Paid (if any)$
Total Gross Assets $Balance $
Less Debts and Expenses of Less five per centum oftax if paid
Administration $within 3 months after date of death $
Clear Value of Estate $Amount of Estate Tax Assessed under
Valuation of Ufe Estates or Annuities the Act of May 7,1927.$
Date 19__$Add interest at the rate of %19__$from
Estate Tax Assessments to $
Date 19__$.Total $550 •0019__$*As evidenced by Charitable Exemption Certificates issued by the Secretary of
NOTE:In accepting the transfer inheritance tax on future estates prior to the death of Revenue under Act of May 28,1956,P.L.1757,effective June I,1957,as =ended
the life tenant or tenant for years,as evidenced by this receipt,it is understood that the Com-by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302.monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthatsuchadditional ~Ltaxmaybelegallydueandcollectibleforanyreasonwhatsoever.IL ..-~c~e.~~/7..4~'1/a®OOD~D~£LL 37-64-3 Register of Wills
NOTE:To be delivered to taxpayer by Register of Wills MOORE BUSINESS FORMS,INC.,ELMIRA,N.Y.
------
,
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FORM RCC-4-RI
TRANSFER INHERITANCE and/or ESTATE TAX.
RESIDENT DECEDENTS.
RECEIPT
Docket....37 Page 6/1 Jjne,--:::3r---
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rEstate OLf----.;;.....J:E:u:MT:u..L1.....,~M'-OL._HE=RwE.;uS.J--_
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OFFICE OF REGISTER OF WIU.S
____-lWI¥JA~S;Il:Hl..II~NIl.XG~'IDUJNLlL__J:Pa.
Date'__---I:M:id,Q~y-L.29;LJ,~---19..68.-
SIGNED AND SEALED AS PROVIDED BY
SECTION 1201.ACT APRIL 9.1929.P.L.343
AS AMENDED BY ACT MAY 15,1945,P.L,528
..
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RUSSELL MJU~INORegister of Wills
1201 (g).Act of April 9,1929,P.L.343.as amended,
viz:-"To receive from Registers of Wills all duplicate re-ceipts for taxes paid to them by executors or adminis.trators and to charge the Registers receiving the moneywiththeamountreceiptedfor.The original of each such
receipt shall be signed and sealed by the Register ofWillsandtransmittedtotheexecutororadministrator,whereupon it shall be a proper voucher in the settlement
of the estate.In no event shall the executor or adminis·trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWills:'
Fill in below name and address of person to wholD
tax receipt is delivered:
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_J'5301
Any.JAy ]"J.TROUTMAN
WASHING'IDN TRUST BUIlDING
WASHINGTON,PENNSn,VANTA
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aLnmmnuUlra1t~nf ,rUU5g1UaUia.}lIa5~iugtnu aLnuutg.55.
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the eighth day of November A.D.1967 ,before me,
Josephine M.Douglas ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Willand Testament of Emil M.Heres a/k/a Emil Here s
late of City of Washington in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Betty Jane Hewitt
the Executor in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Josephine M.Douglas ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Betty Jan Hewitt
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 Wa'shington,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 eighth
day of November in the year of our Lord one thousand
nine hundred and sixty-seven.
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il=l 1:."1 ITIiti\l')(/)El-iti":s:»to:)i::r:~".-i ~itt:!"'-ITI ......i:xl I».ttl 0 ~III
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LAW'0 FFIclZs
.JAY W.TROUTMAN
LAST WILL AND TESTAMENT,I
I I,EMIL M•.HERES,of Washington,Washington County,pennSY1Vani1
being of sound mind,memory and understanding,do make,publish and
declare this my Last Will and Testament,hereby revoking all former wills
by me at any time heretofore madeo
2.I give and bequeath to Immaculate Conception Roman Catholic
1.I order and direct the payment of all my just debts and funeralII
I expenses as soon as conveniently may be after my decease.
I
Church of WaShington,Pennsylvania,the sum of Five Hundred Dollars.
I 3.All the rest,residue and remainder of my estate,both real and
I,personal,I give,devise and bequeath to my daughter,Betty Jane Hewitt.
I 4.I hereby nominate,constitute and appoint my daughter,Betty Jane
Hewitt,as Executrix of this my Last Will and Testament.
1 r
XNWITNESS WHEREOF,i I have hereunto set my hand and seal this
'I ..23 ar.,,;,~ay of September,19630
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.Signed,'sealed,published and declared by the above named Testator I
,.I
as and for his Last Will and Testament in our presence,who,in his presence,!,.',.I',i .'",
!l ..IIIathis~equest,and in the pre~:.nce of each other,have hereunto set our handsl
as attesting witnesses this.Ls ~-day of September,1963.I'.I
II~,-'"II &_J"",.'<,''''''''~~.Washington,Washington County,Pat I
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COPY'·OFINVENTORY'
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Notar,hbUcWfa~r.;m~~·wls.Jr::\!~'li,Pa.
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lInUtntnrl1 anb !\ppraistmtut of the goods and chattels,rights and credits whichwere
EmU M.S......Waflhtn&ton.0/__ __:.late of ,.
Washington County,Pa.,taken and made in conformity with the above affidavit.
.DOLLARS CENTS
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PQSONALPROPSBTY:
Boullehold FuftlllQ"
Toola
1 1 -1'.9 Ford Two Doo,S.dan.
J ...la6&M...C\\~Come'(IOJ)'Two Ooor.Sedan
Outdoor EqQipmem
eaab on Person
Cash In Bull
Refund Oft a.rowe••owde..Compan1Aceouut C1a=
aemad orJ;H.~.8 Inc••Accouot Clalnl
aerund onlosuraoce Premium
Serle.EBoad.in Name.of Emn M.ReNa or U•••·Bmma M~Se,••
(dee.dea'·alui \VUe,both deceased),
Soc1&1 lecurt"DeatbBenellul
,...
2at 10 .
89 20
2&00
fOO 00
11 60
S 80
1"5 .00
68 60
13 60
UJ 00
8108 68
265 00
BML BSTATm:..
1.1-1/2 Sto".BtlCk lIoue.and L:Jts Noa..1',.and 131 In Cluk &11000 00
CampbeU Land CompanyP1*oNo"I reeordtd to Pl.Book 8,I*e.eo.
eituat.mthe Flftb Ward of W••bl4atoG.Wasblnaton Count,.Penna,l-
ftGla.togetherfroattna 80 teet on the .ett".stde of :Hc:~:.ultin,Avenue
fmd $¥tetiCJlttg back tbeNftom or .Y.n \\'ld01.1"~I teet to Beadle,Alle)\
'v0J"chain Qf title ee.dMd.of Quk •Campbell Land QQmpato'tommuIf.a....a and Bmma M.Her.,.,.,.bt8 ..It.,on.dated Novembt,.
SO.1'.4,and reco..ded b1 Deed Book .8..,•••.lla;aiid~t6.olb...
deted AglUlI'IS.U'I.-s,and ...cordect 'in'DB"8ook.743.'pal_618.
I.1 StoI7Vnm.lIt)u••and Lot NQ"1.318 lD aarlt ,.Cunpbell Land 8500 00
CompaG1 Plan NO•.J r.co~'d .10 Pl~8oQ~3.p.j~G6.,.ttua~.tn ,-.'I""til Ward 01 W.~.,o,..,·:Wphlnat~~~nt1~~.~I~vant,a.''~ro~,.
•0 f ••t on tM .dt.m~$ld.of Mc:GW'ht ~vefN••04 uteb.dl.na"·baellt the,..-
from of ......ldo.td.6'ht to a••41.,AU.,.'110..Qbakl of Utl.,.
cleM of Clark"CampbeU Land Compant tQ ,EmilY.-S're~',and Emma
M.He,....bt4J .Ue.d.ted September .,t 1,st.and ',.cord."in need
Book laf,pap a08.The saId .QnUlaM..Be...s died 'n 1068 "M...upon
Qompl..ce Ullo bee e"'.In BnlU.M.S.,..•."'..~~',.
,-,. . -,~.-.<.,'..~TOTAL ·ad4.88
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The First and Final Account of BETTY JANE HEWITT.Executrix
of the Estate of Emil'M.Heres,deceased,late of Washington,Washington
County,Pennsylvania,to-wit:
The Accountant is charged as follows:
.:Ai f ~.,":To AJDotmt of Inventory and Appraisem~nt;
,,.-
The Accountant claims credits out of the ass'ets of
said Estate as follows:
$24.649.98
Oct.1967
Nov.1967
Graham P.~owieson
",".'"
'.Register of Wills
."
Funeral Expenses
•i·
Letters Testamentary.
etc.
.$~~349.50
•,.Ii;I ~
24.50
Nov.1967 Washington County Reports
Nov.1967 Observer Publishing Co.
Feb.1968 ThompsonAuto Repair
Apr.1968 Internal Revenue Service
Apr;'..1968 Peter D'Alessandro
Advertising Letters
Advertising Letters
Repair Bill
1967 Federal Income Tax
Preparing Tax Return .
12.50
12.50
13.45
14.85
.,10.00
May 1968
May 1968
May 1968
May.1968
Register of Wills
Register of Wills,
Jay W.Troutman
C.M.Troutman
Filing Inventory 4.00
Filing Account 15.00
Attorney for Estate
including preparation of
Account 1.540.00
.Notary Public 3.00
May 1968 Immaculate Conception
Roman Catholic Church;
Washington~Pa.Bequest in Will 500.00 $3;496.30
BALANCE FOR DISTRIBUTION $21,153.68
Observer -ReporL~r
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929,
P.L.1784,3JS amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Personally ap,pear,ed before me,a Notary Public in and for said County
Richard S.Cowan .and State,_ _ _ _,who belrug duly s,worn
according to law,deposes and says th3;t he is the _$.~.C..!-Y.•....~....T.re.as •
of the Obs!erver Publishing Company,a Benrusrylvania corporation,and its
agent in thi's behalf;that the said Company is,the owner and publisher of
the Observer·Reporter,succ'essor to The Washington Obs'erver,established
Sept.ember 18,1871,and The Washington Reporter,established August 15,
1808,a daily newsrpape,r of general circulation,printed and published and
having its place of busines's at Washington,Washington County,Pennsyl.
vania,where it or its predecessors have been established and published
corutinuous'ly for more than six months'prior to the publication of the notice
hereto attached;thllJt the printed notice or advertisement hereto attached
is a 'copy of an official advertisement,official notice,legal notice or legal
advertis,ement,exactly a:s printed or published in the Obsterver·ReIlorter in
its regula;r editions on the following d,ate or dates;.
................N9.y.~m.b~.r.1.3..,.~.Q.~.ng ~7..~19..9..7.._ .
that neither the affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the aUega·
tions'of this affidavit as to the tim.e'e;;::;laceandChjrcter of publication
are true.~/'......--.---..-..---____-_.._--.---.._-.__~.____.---------..__-.
r-EXE~T1iIX'S 'NOTICE ..\ESTATE OF Emil M;.Heres"-de.•c~a_sed late of Washington.Washing.Iton County.Pennsylvania.
Letters.'restamentary upon the
abooveestl\!e~having been granted to,'the underSIgned.all persons having'claims against the estate,are reo
,quested to make known the same to
j the undersigned or his attorney and,t all persons indebted to the decedent
I are requested to make payment to;Ithe undersigned without·delay.
I~'Betty J"aneHewitt.Executrix',.134 McGiffin Ave.i
Washington,Pa.,IJayW.Troutman,Attorney
1316 Washington Trust Bldg.IWashington,Pa.
Sworn to and
W.26752
"""7?l~::~:~~~~~1967
IVAS'itNG·ON.'IIASHiNGTON :OUNTY
Mi COIt.:mSION EXPIRES MAY 6,196;~
Washington County Reports
~~~1UDiX
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.
e ••••••••••••••••
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 (SS.
HERES.EMIL M.,Dee'd.
Late of Washington,WashingtonCounty,Penna.
Exec.utrix:Betty Jane Hewitt,134McGlff1nAve.,Washington PaAttor~ey:Jay W.Trout'maz{,316raShmgtonTrustBldg.,Washington,'--_....;.,.a,;,;.~_._
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,publis'hed weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON CO"L'NTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
....J~Qy~!!1Q~!:.t.9..,.~.~.,.3..Q.•..J..9.6.7..
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit ~t time,place and c~r of t_p lie ti are true.
(tJ l::::.
Sworn to and subscribed before me this
30th.-Novem er 7:::::::E~:=:::e::::~·::::::..~.~~·.~~·.····
J1J tary Public
KATH&RINE C.YARD IL
Washington,Washingt~~tcary P lieMyc'0.,Pa.ommlsslon Expir-esf%yember 1,126-9
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
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The within named Accountant being duly sworn according to law,depose s and say S that the above account
as stated is true and correct as ..?h-_E;.__•......__veri Iy believe,
Sworn and subscribed before me this ?_~th _
day of M_?:Y ...._..._...19_~_?_
...hJ/1~->:n.--JA~-,,~-~-f--~-':!.-.-.
Notary Public
My ~o~~issl0nExpires:2/5/71
Washington,'Was?ington County,Pa.
day of . . _
I do certify that I have given leg'al notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court,as evitlnced by proofs
"hereofmed 'a No.J/!L:!..R.1----~'j-'1_.vJl...
Witness m hand and official seal th,s..._...1f.o:.}dLL__.
______________._.__.._.__.":19__lg1 _
~~---~.------IYUJtw)-----------Register of Wills
Wa1shington County,ss:
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RUSSELL NA RI"Rf:~I<:-;:r:()"FI-"'\i~O
.-...v I """lJ'WILLs
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fi.!!0 ril ~i
fi1 ::el (1):Oi Eo<r-i ::el!~<l1 .ell (1)1Eo<~s::rn .,-1 s:::
1'<1 ~.~ell:
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The Court is respectfu Ily requested to determine
proper distribution in this estate.
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