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OC1968-0932 - ESTATE OF BLYSTONE
~_.------------_._.-._----,---..--- PETITION SUR AUDIT, IN THE ORPHANS'COURT OF WASHINGTON COUNTY .Testate Form; Estate of ~~.NJM1JN..¥..~~~.¥~.r.Q.~f;.L.~.!~.!~. B.F.BLYSTONE....................................................................._-_. Deceased N 63-68-932 '0 . Fiduciary ~~.~Y.~f.~~.~..~~J?J~.?~.L . .~~~f:.~~.~i:-~. Date of Date of Decedent's death J-'J~~..}Q.,..J..9.§~~Grant of Letters ~..J.~J.Y.?.2..J.~.9.§. This is the .f.~!'.~~~~~..¥.~~~.t account filed in this estate If there have been former accounts filed in this estate,list file number or number and term J~Q~~. Election to take Under or Against will.(cross out one)None Date Election Place of; Filed 'Record ...........•.................. Name of surviving spouse N~.~~. List issue,·where materia'!:.None ..;.~ Did decedent marry after execution of will?(indicate)~.No.Any children born after execution of will?(indicate) UK No.If answer yes,name them :. Leg.atees Mary Alice Kubitza Relationship Niece Interest Entire Fiduciary,if deceased or not sui juris ::None List,.if exceptions to abo-.:e: None ., If partial intestacy,give facts: Adeemed:. None Revoked,:Lapsed:Abated:C;;ive Couse: 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'n::>tice of the filing of the account and of call of audit?Yes.!me If any exception give cause:None . FilecopyofNoti~~Januar 23 1969 and date of maillng y.~,:. Is estate subject to the filing of a Federal.E.state Tax Return?~~._; . Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $~~.Q.~9.Q . If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant N.9.n~. Give Names and addresses of all unpaid creditors who are legally'entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and wnether the'claim is denied. Claim of Washington County for personal property tax for the years 1964 through 1969 is denied forrthe reason that the decedent made returns for the personal property in Westmoreland County and made payment of his tax there.In addition the mortgage which Washington County seeks to assess is on property in Westmoreland County,and the decedent lived in West- moreland County at 419 Oakland Avenue,Greensburg,Pennsylvania,until May of 1968,approximately two months before his death. 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,except for the above mentioned claim. 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: 1/14/69 to Russell Marino,Clerk,to file Sti~u1ation and copies of Order 3/10,69 to Russell Marino,R/W,for one Short Certificate . Total additional credits (Subtract)' Balance for distribution $4 476.50•••••••.2••••••••••••••••••••••••••• $. $3.50 1.00 $4.50 .~-_.____. $'7:~.'7:??..·.9.Q . If balance for distribution is not in cash,fist each item held in kind,giving appraised Value (or distribution Value); 'tc~ Cash ~. $4,472.00 If Family Exemption claimed by Petition,give place of Record:N~.~~. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:N.9.p.~. List any advancement or distribution on account that has been made,a!1d nature and amount of same:None Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: .....("I :>.Mar~Alice KU9~tza -Entire balance of the estate pursuant to ,:.'Paragraph Second of the Will. ; COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof~ And your petitioner will ever pray,etc. ...,...~~-_.._-. being duly :sw.Qrn doth depose and say that the facts set forth in the foregoing petition are true to the best of .b~~knowledge and belief. .........J~W.Q~N ..:uI ·.to and subscribed before . /J~~69methlsdayf.,...-..f............./:9 . ...\:.:..'-.J'~'"\."-~,..,.rSignatureof-Office J '-A;ot..--L/l/l..-c...-"l_........-";:... ~~~. ·f No.63-68-932 ............".. ~'Estate of....~~NJN1JN...f..!...~~¥.$J~g.~.,.... ....~j.l5L?..~.!•••f..!~~x$.';J;'Q~. Deceased Fiduciary M9:~y:..Ali.~~KMP.i.t;?:.a~. ,••il'V"u/·O J'jf .\-:!J I ,,' (,\-...-'.-/;:, (....I-•1.J-.A 'f':....,I . . -~': '--r Executrix .....................___________0 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 divisions thereof:shown on poges 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 Will. 6.Copy of inventory and appraisement. 7.Proof of advertisement of grant of letters if not filed with account. 8.Certificate of liens in case any of the funds for distribution 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. GREENLEE RICHMAN DERRICO &POSA.............-',..-,-- Attorney ~2 S1111A 30 ~31Sm3HONIl:l~W 113SS0l:l 65 : 6 ~JV lZ HdV 6961 03lL:l ?,~.q, •'.•~.I ".' .',, '/'.... GREENLEE,RICHMAN,DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PENNA,15301 GAYLORD W.GREENLEE STEPHEN I.RICHMAN PATRICK C.DERRICO PAUL.P.POSA January'23,1969 TELEPHONES: WASHINGTON 225-7660 M~MURR"'Y 941·7590 PITTSBURGH '341-7300 GORDON F.HARRINGTON ..., C'"•,I-~i:-, ~•_f ...•__~!,-•.1.-: You are hereby notltied that the'acco~ting'in the above estate has been filed in the Register ~!:Wills .'-J ""Office at No.63-68-932.~-~;',~,', t.ie:..t ...;..J ~.;. The ~hanB',cOurt will au~it said accc?unt 8~ time during the week of March 17,1969,when you may be.~ present if you wish.We shall be in attendance for the estate.We will advise you of the exact -date after the Audit List has been published. Dear Mrs,.Kubitza: 1-11"8.t1ary Alice I<ubitza Box 116 Chestnut Ridge,Pennsylvania 15422. In Re:'Eetat'e of Benjamin 17.Blystone, deceased Distribution'will be ordered shortly thereafter. Very truly yours, GREENLEE,RICHMAN,DERRICO &POSA By~c6~JIf~Attorneys for the Estate , Mary Alice Kubitza,Executrix PPP:V ,..~t,l '/ *\'l"('J~.""!- ...",_T -,1\ .J '~,.. .-''..., '''' ., ~,'m ttl.. a 0)aU')z .... Lu --:::!-0:::--.<":l:::'0;"",..---'-0'--10:-(\J -lwWI-LL U')(/) if U')_ ::::>t.::lO::W..q:a:::~,.0)t(')0')- , "~ I~ QtommottUtta1t4 of Jtttusy1nattia,}.!l.d.IhU1~ingtol1 monntg,. KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid ~. 'I on the 8th day of J u 1 y A.D.19 68 ,before me, Russell Marino ,Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania, the last Will and Testament of BENJ.A,·MIN F.BLYSTONE late of Borough of Bentleyville aka .B.F.BLYSTONE in the Count\'aforesaid,deceased,.- (a true copy whereof is'to these presents annexed),was duly admitted to probate;and MARY ALICE KUBITZA . the Executor 111 said Will and Testament named,having appeared before me and taken and subscribed the oath of office prescribed by law; NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said MARY ALICE KUBITZA committing unto her the administration of all and s.ingular 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 WaEhington,within ninety days ·from the date hereof,a~d to render a just and true account of said administration at the expiration of six months from the date hereof,and to regard and comply with the provisicns of the laws of this "\ Commonw'ealth relating to inheritance taxes. ...._~-IN TESTIMONY WfliEREOF,I have hereunto set :ny hand and the seal of said Office at Washington,this e i g h t h " day of J u 1 y in the year of our Lord one thousand nine hundred and six Register ·,t.", .........._....;;.....-._.._..... --,...'T----· 'I11 'I ~. LAST HILL AND TESTAHENT I,BENJAM[N F.BLYSTONE,6f the Borough of Bentleyville, Washingto~County,?ennsylvania,do make this my Last Will and Testament,hereby revoking in full all wills heretofore made by me. .FIRST:I direct my Executrix,hereinafter named,to· pay my debts and the expenses of my last illness and funeral. SECOND:[give,devise,and bequeath to my niece,Mary Alice Kubitza,of Royal,Pennsylvania,all the rest,residue,and remainder of my pro?erty,real,personal,and mixed,of whatsoever t nature or kind,~nd wheresoever situate,of which I shall die seized and possessed,or of which I shall be entitled to dispose at my decease. THIRD:I nominate,constitute .and appoint my.niece, M~ry Alice Kubitza,to be Executrix of this my Last ~ill and Testament. IN WITNESS vlHEREOF.,I,the sai.c:l BENJAMIN F.BLYSTONE, have to this'my Last Will and Testament,set my hand and seal this --"'----day of __J.;;..vYl~~_One Thousand Nine Hundred and Sixty-seven (1967). 1:V'L/J_(e_/I-"",:j_:~_~~~_f'_'l.-_....:..~lt_.r....;r-:.,d_lh_I/..,..·--r,-%:,-7_Y_8_1:.<l_~_"U._'__.(SEAL) Benjamin F.Blystone .Signed,s2aled,published,and declared by BENJAMIN F. BLYSTONE,the testator above named,as and for his Last Will and Testament,in our p~esence,who,·in his presence,·at his request, " ., .....• ..---"-~",_._-'7"---";---:----~._--~.",,,-._t. ".-....--v------:--.--.-,......-...-.....__.-... -...:,.~, ~.....,.--..........._---_.- ~-. ,~..\. ,,.'~ • I ,A''I . I iI and in the presen:::e .of·each other,have hereunto subscribed our names as att¢sting ,.,itnesses •. 239 Moffat Avenue,Washington,Pennsylvania R.D.#4,Washington,Pennsylvania .. !I'I, .1 I ·1 \ '. '. -2- .~.., ~.... Co 3 -L £.-7'6 ::< Affi~uuit (@f fExrrutnr (@r Abministrutnr j;tatr of ,rnn!iylua~ia.t ss: <!luunty of lIa!i~ingtn~\ Personally before me,the undersigned authority,a.N.9.~.~~y.~.!-!~!J~in and for said County and .State,appeared 11ARY AL.IC..E KllB.I'IZA :who,being duly sworn according'to law,deposes and says that she is the executor B~of the estate of B.ENJ.AMIN....F...~....~~X~.T.Q~.s ....~/~I.?....~..!.....f...!.~~l~~~~filat th;f~D~¥~I1JtmmtEa .complete inventory and appraisement of the real and personal estate of....B F.BLYST.ONJi : '.'dece~sed,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real arid personal estate in the foregoing schedules are determined and stated by the undersigned to I 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 Execut,6r~ Sworn ;nd subscribed before me this./(?..~~.'-.'71 ./Ij)'• .da of.§L?:f.r~~19Ji.JLzq:~m~.'''''''''m .mm ...._.... Notar .'IC';'r:."."4,.·j£l.l.~()'~""Pa.Mary Mice u tza,xecu rix y r.'~.TIQ .AI.!INSTRUCTIONSMyCOIDIIl,;.t.;l:XOl.res~~AA".-~;/'"r/¥••fl'n mventOry mus ruJ UI<;U WI"""L1U<;<;iilltr appomtment 0 persona representatIve. 2.A supplemental in ntory must be filed within thirty days of discovery of additional assets.. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 l1uututnrg aUll l'ppraispmput of the goods and chattels,rights and credits which I BENJAMIN F.BLYSTONE,h f 1 ill.were of a/k/..a..:s,F,.BLYS:r.ONE Jate of ..~.Q~Q.yg,9..~.~~~~.Y.Y.~.. ;Washington County,Pa.,taken and made in conformity with the abOiJe affidavit. \ /. a/k/a REAL ESTATE:NONE PERSONALTY: 1.Checking Account No.02-013-408-2,Peoples Union Bank and Trust Company,Bentleyville,Pennsylvania. DOLLARS 1,685 -90 CENTS 2~Balance due on Mortgage from Herbert G.Ratner,Jr., dated June 27,1963,and recorded in the .Recorder's Office of Westmoreland County,Pennsylvania,in Mortgage Book 1184,Page 140. TOTAL ASSETS OF THE ESTATE 4.721 00 6.406.(0 --._--._."""-io-".. ,) ( 63-68-932 ·NO._ Inventory and Appraisement IN THE ESTATE OF BENJAMIN F.BLYSTONE,.a/k/al~.;F.»'LXs.IQNr;."gg~.g.~§.g9.:. it'':., ,"'~.-i'FUed ;:,.19 . I'• j.....'. r-/~ED iS~:J ~fJ"~..".:........:J UJ p.'1 '.;e '..~.:f',~.2 :i'1 ..I ...•_..4BUSSEL.L.. . RCGISTEo 11.4Rif/O : 'If Of-I'IfLLS '.....-'..,.. ,.. ,r ';7-"'"C\l '1 J' .. .0 ("")n(/)O,.-oJ I " :.~ .,I I or- / :.J c.:c-:-,~..---rl!__.... , :::~ ~._-1 n -J~.•,L_ " --.-1 u=....J I l cr- C'._ U);'~ ,.j :.,.I~ .. \..,) c..:toJe;: ,.., (~...... .. r • .£;~.cf (p /',...;Jr-.3~~. GREENLEE,RICHMAN,DERRICO &POSA ATTORNEYS AT LAW ~~').Q WASHINGTON TRUST BUILDING C.f i'~ WASHINGTON.PENNA.I / • IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PE:l'fNA. IN RE:ESTATE OF BENJAMIN F.BLYSTONE, DECEASED ) ) )No.63-68-932 ) ) STIPULATION This 8th day of January 1969,A.D.,this Stipulation is entered into by Paul P.Posa,attorney for the within estate,and Charles C.Keller, attorney for the Commonwealth of Pennsylvania. WHEREAS,the correctness of the Inheritance Tax Appraisal on Item No.2 of personal property in Schedule E,Jointly Owned Property of Form RCC-38,being Savings Account #BN2280,Peoples Union Bank & Trust Company,Bentleyville Office,Bentleyville,Pennsylvania,in the amount of Fourteen Thousand Five Hundred Eighty-four and 93/100 ($14,584.93)Dollars,has been subject to dispute by the estate and the Common- wealth,and, WHEREAS,a hearing was held before the Honorable P.V.Marino Judge of the Orphans'Court of Washington County,Pennsylvania on this date and satisfactory evidence was submitted that Ten Thousand Three Hundred Sixty-one and 58/l00 ($10,361.58)Dollars in the said account had been the subject of a gift,as to 1/2,by the creation of a joint account more than two years prior to the date of death of B.F.Blystone,and, WHEREAS,competent evidence was received showing that the balance in said account,or Four Thousand Two Hundred Twenty-three and 35/100 ($4,223.35)DollarE had been a subject of a gift within two years prior to the date of death,and therefore presumably in contemplation of death. )JOW THEREFORE,above named counsel hereby stipulate and agre the ,1 ... said bank account,for inheritance tax purposes shall be considered and appraised as follows: $10,361.58 taxable at 1/2 $4,223.35 taxable entire Total taxable at 15% $5,180.79 $4,223.35 $9,404.14 PEACOCK,KELLER &YOHE GREENLEE, POSA By-=-~~~'.::LLLL~:::....-_ Paul .Posa,attorney for the Estate of Benjamin F.Blystone,deceased ... IN THE ORPHANS I COURT OF WASHINGTON COUNTYJ PENNA. IN RE:ESTATE OF BENEJAMIN F.BLYSTONEJ DECEASED ) ) )No.63-68-932 ) ) ORDER AND NOW,this 8th day of January 1969J -the within Stipulation is approved and ordered filed. ( .~----_._._._--~- ...• IN THE ORPHANS I COURT OF WASHINGTON COUNTY;'PENNA: No.63-68-932 I. I " J. IN RE:ESTATE OF BENJAMIN F:BLYSTONE~' STIPULATION OECEASED LAW OFFICES r S1111\\.-lO ~31sm3~ON/~'VW 113ssn~ 65 :6 ~!lJ IZ ~dV 6961 1 1 I.',jii f! ':\\1-, ';i -.11.-'II.i II 1·1 1, \I I j1 1 <l I~I 1Io:;.-"-~-_ r~--..• ;~-,-) '-""-..f 'I';l \.) . C"_~. ~.:;.' qll 0:\1 ;""7-~[i-:.,'·}v -."j riV ~;,:1 .~~\~~_:::"'~:::....,''-9 i'C".•;-:-;:~"J r-c:.j"f\J f~~·; ~/ • "c J .." , 1 " ';PEACOCK,KELLER a.YOH E EAST BEAU BUILDING 68-70 EAST BEAU STREET WASHINGTON,PA.15301 03ll~ .~ ~-:c _~.-......J T"J.0.'~ IN THE ORPHANS I COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE:ESTATE OF BENJAMIN F.BLYSTONE, DECEASED ) ) ) ) ) No.63-68-932 FIRST AND FINAL ACCOUNT OF MARY ALICE KUBITZA, EXECUTRIX I.ASSETS OF THE ESTATE: A.PERSONALTY: Per Inventory filed September 18,1'9·58 $6,406.90 ADD:Increase in checking account No.02-013-408-2, 'Peop1es Union Ba3k and Trust Company 15.60 Total Personalty $6,422.50 B.REALTY: TOTAL ASSETS OF THE ESTATE None $6 2422.50 II.DISBURSEMENTS: DATE PAYEE PURPOSE AMOUNT 1968 July 8 Russell Marino,Register Probate Will and two of Wills Short Certificates $11.50 July 11 Washington County Reports Advertise Letters Testamentary 14.00 July 23 Observer Publishing Compa.ny Advertise Letters Testamentary 14.00 ----------------------------------------. Observer -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of 16 May,1929, P.L.1784,alS amended. Commonwealth of Pennsylvania,Count)-of Washington,SS:. Personally appear,ed before IDle,a Notary Public in and for said County and State,Ri.c.b.a.r.d.._.S C.Qw.an ,who being duly sworn ..Secretaryaccordmgtolaw,deposes and says tha:t he IS the _ . of the Observer Publishing Company,a PeIlI1&ylvania corporation,and its agent in this,behalf;that the said COInJ;·any iSi the owner and publisher of the Observer·Reporter,succ'essor to The Washington Observer,established September B,1871,and The Washingto':l Reporter,established August 15, 1808,a daily newsvap'er of generalcirCIlation,printed and published and having its place of business at Washington,Washington County,Pennsyl- vania,where it or its predecessors ha"e been established and published continuous'ly for more than six monthsi prior to the publication of the notice hereto attached;thart:the printed notice or advertisement hereto attached is a 'Copy of an official advertisement,oEficial notice,legal notice or legal advertisemern,exactly as printed or published in the ObS/erver-Reporter in its regula:r editions on ,the following date or dates;. .................................J.y.ly J.~..t..~.?~~.Q ~.9..,J.9.§§. that neither th!e affiant nor the Observer Publishing Company is interested in the subject matter of said notice or ad-rertising and that all of the allega- tions'of this affidavit as to the time,pace and character of publication are true..~)..~~.. "~EX~STATE STONE, Idee,eased- ville;Wvania",,l:Il4~ez:»".iab$le!(tll .to .~1md·hav·.cIal a ,are requei1l!(i·to ,the same ttr.:Qte und !attorney and all person~~to the decedent are requ (make payment to the under,Without delay.• I MARY ALICE KUBIT?:ABox116,~" Chestnut R1d(,,;fPa~,j>~\"GREENELEE'~'MAN,DERRICO':&Attorney'',.I L325 Washington-st .Building W,ashington,Pennsylvania 15301' 6816S·Mon.·3T ------- Sworn to and W.287!52 SUbsc~ore me this....~.9...day.of...J.~J.Y...J.9..Q.~~";;;~;;~~Y NASHINGTON,WASHINGTON C'OUNTY NY COMMISSION EXPIRES MAY 6,1972 , Washington County Reports X~l§~ei¥~J.:Jpl~ Washingtln,Pennsylvania (PUBL.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION' PROOF OF PUBLICATIO.\l In compliance with the Newspaper Advertising Act of May 16,19,9,P.L. 1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHING;J'()N t STATE OF PENNSYLVP.NIA (SS. Personally apI=eared before me:a Notary Public in and for s;;id County and Commonwealth,CHARLES C.KELLER,wro,being duly sworn,d~p:>ses and says:that he is th~Editor of the WASHINGTON COUNTY REPORTS,the official legal periodical for said Washington County,publiShed w~kly having its place of business at Washington,W'ashington 'County,Pennsylvania,<.no:!is act- ing as its agent in t'his behalf;that the said WASHINGTON COL"NTY REPORTS was established on Marc?1 31,1920.and was designatec as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1921l;that th-::printed notice or adver- tisement attached hereto is a copy eX a notice :>r adverti,ement,exactly as printed or published,which ~ppeared in the 3aid legal periodical in its regular is5U~s on the following dates: .............~~JL.J~.1.?~..t ~.~.§~. ...._A~g~.~t..JLJ.~.§.§_ . •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................,.. BLYSTONE,BENJAMIN F.,a/k/a B.·F.BLY§:I'ONE,Dec'd. Late of Borough of BentleyvilleWashin~on County,Penna.' Executrix:Mary Alice Kubitza Box116,Chestnut Ridge,Pa.15422 'A;ttorneys:Greenlee,Richman,Der-rico &Posa,325 Washington TrustBldg.,Washington,Pa.15301 that the affiant or the corporation i.behalf of which he is acting is net interested in the subject matter of 'ce 'x advertising~~tb~r?#le5ations of,h;,,ffid••;,"'"'h,m .re @",,~.P"/~ Sworn to and sUbscrib~lie tHi~"""""'''''~~dit~'~ ..1s.t'~':7 o~Aug.us.t _,,196-.,8.. K~;::==:~~ Washington,Washington Co"Pa, My Commission £xpir,es November 1,1969 STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law,deposeS and say S that the above account as stated is true and correct as ~h~veriIy bel ieve,S. f/d Sworn and subscribed before me this..c2/... 6919 . ~i£2d ~iih~iigton~------- Washington County,Pennsylvanlh:aha :LaJo Stiteler Notary Public,Washington,Washington Co. My Commission Expires September 4 19Z?•My Commission Expires: day of ...~.m.1U:.4;l~ WO'shington County,ss:I do certify that I have given legal notice 'to all persons concerned of the filing of the within account in 'the manner prescribed by Sta'tute and Rule of Court,as evidenced by proofs thereof filed to Noj.#ij~~(l_____- WI'tness my hand and offiCial 'seal t~~_ . day Of '7?7~__._;.19.~.? ..~..~~--~~.~~--_..._.~~····-/··'t.~ister of Wills ~-=~<:-.---- 1~ !I:L\ N,,, ('/")!~ 0'\:1100,\OJI, ('/"): \01 d'z I=lril(J);....~j 0...., (,),I=l~ril'0 I=li <:><:>~.,j ~1 co!N:.j.ji01~.":H co ..oi(J):s::::I,~i ."~iHi~~!(\)i xi'0 01.:s::.",.",~:CO ~,I-li Z!<j .j.j'.j.j >i ::IiH,(/)0,~l 1-1 1-1,(\),."~!Xi Zi ~rili rili~i .. r"I","I p.-'"'" "t....'"...,..,) l ~.~oJ _~,.-.0' ....,~"E...~<:~0 '....,0 (J),I=l ~Oi ~ell 0.Q Pot:<:>~....,:<:> 0 c<s!~~....,:...'C 0ell01....~....,(,):CQ.I=lell Hi ~rn \j'ell ~:......:0p.:~N~....,ril:~~I=l I=li~0 ..<:>Zi<:>~~!I=l:a "-....,...., '~.~(,)1 ~H:0 ell P=:i....,.Q~\l...\?rillI=l 'rili'C~I=l ~i~,....ril'G-1rilP=:Co' / '":/'~'J'"~.... "--~'-L~_ --------~ ~-'j'-.... ..~. • .~. .'-I"\' 3Ju tQf ~rpQaUH"arourt of lIuHQingtou C!!ouuty In the matter of.the Audit of Account ;n Esta:e of BENJAMIN F.BLYSTONE,.. B.F.BLYSTONE No._----'6.....3".;.--'6......8......-_9~3~2-,*XXXXKXX TO THE AUDITING JUDGE: Enter our Executrix. appearance for·_---l:M:!!a!::!.r:..J.y~A~1...!i_.\co<.!e~~Klo.iu.IJb~i~t...Az...,8~,--"A1Jc.......c ....o.....',£JlDLLLt..c:8uD.4t--,,_ 19 69,-- By.. :</S-/"day of March GREE.DERRICO &:.POSA N.B.-Counsel shall,'JY separate paper,present a concise statement of each claim,with sUJPorting 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 sep::..rate concise state- ment in that resard. No.6,3-68-932 ,~ In re Audit of Account in Estate of BENJAMIN F.BLYSTONE,a/k/a B.F.BLYSTONE AUDIT 'rarripr fnr i\ppraranrr FOR MA~Y_~LICE KUBITZA,A~~.ountant, Executrix' GREENLEE,RICHMAN,DERRICO &POSA AttorneyS .-.============...,,~~.2 ~n t4r OLund nf Qtnmmnn 'lrus nf lIus4ingtnn Qtnunty. Jtnnsyluunia.(@rp4uns'Qtnurt niuisinn I ESTATE OF Benjamin F.Blystone,a/k/a B.F.Blystone, Deceased. N 63-68-9320._ In the matter ofthe First and Final Account of Mary Alice Kubitza, Executrix ADJUDICATION AND DECREE And now April ·/Z ,19~,this matter come 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 $4,472 00 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.. SCHEDULE OF DISTRIBUTION Balance per account _ Additional credit asked at audit Balance:1 Deduct Clerk's Costs &Receipts i Afttomey Greenlee,Rich-nan,DErrico &Posa Russell Marino,Agent,transfer inheritance tax, probate liability only, 4.50 17.00 90.57 $4,476.50, $4,472.00, Mary Alice Kubi~za,niece,reSidue,4364.43 J. ,v .J "..... ~ 0 »>...§i :3 Z t:Y ""p 'J ..- §: I:(II /'13 Gj a 3 I;JS: ~0 ~ ....'1:'. ;:::. ... t ~ "'I :.:m ...0 C'3 ::tD.-JJ Ef ... ,n :::~,:,.J,.~ "" ;,i75:= J If .-~ (II "c~ t"'~ ;l.l!.J ~:t~ \I ~~ ~ .___i;.l _:~ ~..:-'tU1~ .,~:-,rr:"~.......~@,~~.~ C!'~ Wi'sm ~~~ ) j j , •.J .•:'" ~----------------------------------------------- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION HEARING:,ONINHERJ(fANGE/TAX'.APPEAL ::~ ;~-JTHEHONORABLEP.VINCENT MAR INO, President Judge of the said Court. ; I~• IN RE: ESTATE OF I BENJA MIN F.BLYSTONE, 0( ~Deceased. >oJ~QIZZ., L i.) '-., ~BEFORE: :n0(:: ) ) ) ) ) ) ) No.932 od 19'68 .~-- t-=u'itIii APPEARA NCES: a ..J 0( U o :l.., :tl-I" N CHARLES C.KELLER,ESQ.,of Washington, Pa.,representing the Commonwealth of Penna. PAUL P.POSA,ESQ.,of Washington,Penna., representing the Estate. an appeal on the:.lnheritance Tax matter involved in the estaLe of Banjamin F.Blystone,deceased. MR.KELLER:If it please the Court,this is the time set for 1969,at 10:00 o'clockWednesday,January 8, A.M.,EST. uiII:IIII-~TIME: Q.- III II: l-II: :loU oJ0( u i&:...o J • THE COURT:Very well. MR.KELLER:And the item in issue is a savings account in the Peoples Union Bank and Trust Company,Bentleyville Office.The issue appears to be whether that account,which was carried in 4 Bank? A By check and my uncle had gone to the hospital. Q Just a moment.To whom was the check made payable? •A Q To my uncle and myself. Your name was on the check? :::A Yes.·<~Q Then you were saying your uncle went to the hospital. Q;;: iii t.A Yes,and he told me to go home and get the check and deposit it-·(ll I-~into the Peoples Bank in Bentleyville.I signed the check. Q ~Q You endorsed it? • '1 .=~A I-Q ~Q< II ~A.. •~Q Iie:l:Il-e:(I CoLIII It I-It =-(. l' "l AiiII ( Q Yes,I signed it. You made the deposit in the Peoples Union Bank and Trust Compan Yes . I show you a passbook of the Peoples Union Bank and Trust Compay, McKeesport,Pennsylvania,Bentleyville Office,Bentleyville,Pa., Account Number BN2280,and ask you whether or not you can identify that passbook? Yes. This passbook shows the names as B.F.Blystone or Mary Alice Kubitza,but the name B.F.Blystone is crossed out and the names Or Clarence Blystone or Darlene Swhenk or Beverly Kubitza or Charlotte Kubitza,Box 116,Chestnut Ridge,Pa.,15422 have been added.And I ask you why is the name B.F.Blystone crosse out and these other names on the passbook? 5 A That money was in my name and he passed away so it.fell to me, and the other names. • • • Q A Q « z0(~A>enzz 1&1 QII. i 0t-AC>Z :J:en0(Q3 ..:0ii:t-ena .J0( 00 A:J... x..,.. N rri0:QIIIt-o: 0II.1&1 Aa: t-o: :J0 Q0 .J« 0j;:...0 When was this change rna de? ;After'his death. So this is the same passbook you were using with Mr.Blystone,but following his death his name was crossed out. That's right. And these other names added. Yes. I show you an entry in this passbook dated May 15,1968 in the amount of $10,361.58,and ask you whether or not you can identify t hat deposit? Well,that was the deposit that was put into the bank by me by check that had been from the bank at Greensburg. That is in the same amount as the withdrawal. That's right. If the Court please,I would like to offer into evidence the original passbook from Mellon National Bank and Trust Company,Barclay Office,Greensburg,Pa.,Number 10403,which has been cancelled and I would like to offer a copy of the other passbook in the Peoples Union Bank and Trust Company,Number BN2280,after the Court has had an opportunity to review the original of the passbook so that the original may be returned to Mrs.Kubitza,since it ISS till being used.-'--~---ff-----------:-----------------4-- 6 THE COURT:The Court will permit the introduction of these passbooks as requested. Q We have no further questions,Your Honor. 1966 is when this is opened . opened? A $6,000. CROSS EXAMINATION BY MR.KELLER: I have just one question,Your Honor. and Trust Company,would you tell us when this account was first Q What was the deposiLmade on that occasion? A According to this,it would have been opened,it says Septe mber 2U, ~Mrs.Kubitza,referring to the passbook to the Peoples Union Bank MR.KELLER: , • ~... 0( )- ..I:-n......i:iL...0l- f') :!: l:n 0( ~ ... IJ I:l-•., 15 ..I~ 'J.5 ~ " ~ ~ 'II IiI:al Q-I: ) L.oj I: ~ ::I0)OJ ..I« ~OJ IL... 0)e If it please the Court,at this time the Commonwealth is willing to concede that of the amount of money in the Peoples Union Bank on the date of death,tha t $10,361.58 came from the Mellon Bank in Greensburg;that it constituted a gift for Inheritance Tax purposels prior to the two-year period and that .:its proper taxation should be on 50%at the rate of 15%,or on $5,180.79.The reason for offering to make this stipulation is because of the identity of the parties on the two passbooks,the identity of the amount of money withdrawn from the one bank and deposited in the other,and the proximity of the dates withdrawal to deposit.We would further be 7 willing to stipulate that the balance in the Peoples Union account on the date of death over and above this $'10,361.58 or $4,223.35 , having been established within the two years immediately prior '.to the death of Mr.Blystone,should be taxable on the basis of 100%at the rate of 15%.If Mr.Posa is willing to enter into such a stipulation.we would be willing to draw it and to offer it to the Court as a solution to this appeal. z~THE COURT: ioI-~MR.POSA: Mr.Posa? If the Court please,this offer conforms with our :J:C.~request for finding in this case and I would be happy to join in that approved by the Court. stipulation with Mr.Keller.• ~!:! II:I-l/Ic THE COURT:.. l;c Counsel may draw a stipulation which will be :c.....N (Proceedings Closed). "ngs upon the hearing of theTheforegoingrecordofthe iii0: 1&1 I-0:~I hereby certify that the proceedings and evidence are contained IIIII: I-~fully and accurately in the notes taken by me on the hearing of the above ou ~cause,and that this copy is a correct transcript of the same. u~Il.o• above cause is hereby approved and directed to be filed. .. \.- .' f~. '. ,- r...1 I ,'r "~ • • '.. " " I ~ ..... <J .. ,', Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYL VAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF WASRINGIQ.N .. IMPORTANT:This return must be completed in detai~and filed in duplicate,with will attached,with the Register of Wills of the County ~here decedentresidedi Return is due within one year after date of death,unless an extensi)n is granted by the Secretary of Revenue.(Section 703 of the Inqeritance_.an!l.E.st~teT/!-x A,ct.of lQ!ll.) B.ENJ.AM;;...~~:...;~;;;~~E~~~;:~;.:......F........B.Ly1TClliEAVIT OF Executrix (State full name of decedent)~ Late of »..<?;r;C?.'J.gllw~~hi~~E.aRyy.~),~~.~County ntJKmxsax~ State of P.ENNS.YLVANIA } .ss: County of WA.SHINGlo'N . ......MARX AL.IC.r.;KJ.rn.ITz.A __.........................Eueutor ~of the estate of the above-namec.decedent being duly sworn,deposeS and sayS DecedentdJed J.~!l..~~-R{~~.th.)···ii·;;;;·j 19i·y~~..··{~aVing alast will,copy of which is hereto attached.} :~::rNsa~mit:::ir::s::::::::::::o;~n;=~:}~~~\~:~hi~~;~:n~~;~~·~~~~.~·i~~~·~~h.~~·:~~~~~.?~:.·~:..~.!;..;Q.!...mailed. Th t h Executrix d .t'f '1'.'th th If'f 'd t t d th rtaassuceponenISamIIarWIe a aIrs 0 sal es a e an e prope y con- (Jo:X"CIltor·Admillistrator) stituting the assets thereof and their fair mar~<et value. That at the time of death there was no safe deposit box registered in decedent's individual name,.or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:-NONE NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT'_~I..:.:N:....·.::.WH:.:;I:..:C::.H~D.:::E~CE:::D:.:E:::.N:..:T......::.RE:::N~T:..:E=D:......:.:A_S:::A::.:F:..:E:.....::D.::;EP:..O::.:S:,:I:..:T--=B.::,OX:..:......-+.::,IN:..:.....:N,;,:,A.:;:M:..:E.....::.OR:..:.....:N,;,:,AM=E.::.S_O:,:F:....---+---:HOLDERS TO DECEDENT NONE That the contents of said safe det>0si t box or boxes are i tem1zed under Schedules None of this return,with the exception of the following,for the reasons hereinafter set forth: That Sc.hedule A attached I'!ereto and made part hereof sets forth full v and in"detail all the real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of m~rtgagee,date,rate of interest,and book and page of record thereof..It also sets forth in the colUlTUls provided therefore the assessed valuation of each of said parcels,the estimated market value thereo:'as of date of death of decedent. That Schedule B attached hereto 3.nd made part hereof sets forth fully and in detail all personal property wheresover situated owned by the jecedent at the time of death;aU 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 insti tutions,whether indiVidually,or in trust for any other person or persons giving also separately the accrued interest tnereon,if any,down to the last interest day prior to decedent's death in the case of savirigs banks,"and t.o the date of'decedent's death in all other cases;.all bonds,postal savings,treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the Uni ted.States,or any state,or-political subdivision there.of,or of any foreign countrYf which are owned at tme time of death;.all weari~g apparel,jewelry,silverwa~e,.pic tures,books,works of art,household furn\tu\e,,'horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the faIrly estimated market value thereof;all bonds and mortga~es held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,With interest thereon,if any,giving the face value and estimated fair market value th~reof,and if such estimated fair market value be less than the face value,it sets forth briefly the re3.sons 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 ~eath 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. ~t • " In the case of securities of close or family corporations,the values reported are as far as possible substan.tiated 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 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...r·thereof,any other property owned or bequeathed by the decedent at the time of death. ...,.'f'.The Schedule C attached hereto and made part hereof sets forth"a'true 'answer-to 'each inquiry '..t.contained therein and in the case of transfers ofproperty,real or personal,within two ,years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession'or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received'by~each transfe~ee and all other facts of a pertinent nature regarding said transfers:In the case of t~ansfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule A cony of the deed,trust·agreement or other instrument creating the trust.Ther,~is also set forth in said schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by virtue of the exercise by decedent,either indiVidually,orjointly with another,or any power of appoint- ment vested in'decedent,,.either 'indiv~dually or'jointly,by the w:!)l,deed,or other instrument of another, with:Ii cppy or,the.instr~ent cpeating'such power·attach~~,to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement shOWing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto ,and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly With another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's r l (Icommissions 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 lmpaid at time of death;taxes accru~d charge.able for period prior to decedent's death (except.those.allowed under Section 651 of the Inheritance and Estate Tax Act);.together with a stateme~t 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. I,.•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 me this ,/(2..,-c.~.",:~::-:~~~~:~:::~:y ~~~~-~~~- I,t:A'IE";Tcfl"'_~_ft County,Pen ylvania.C.h.~,~.~ny.~,....R.i,gg~,,...,..;P,e.mJ~yly'~p.,~?..,,,l..~,422 Commission Expires •(City or Town and State) NOTE:Before signing affida it ake sure all blank spaces in the affidavit and schedules annexed are filled in with details or th rd "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. RCC-34 (1-64)•• COMMONWEALTH OF PENNSYLVANrA DEPARtMENT OF REVENUE ~UREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEpENT . SCHEDULE "A" teAL PROPERTY ~~ Real property in Pennsylvania,with s~atement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property held by thede.cedent as tenant in common with another or other.s,should .be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo!'lwealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took title;If a farm·state number of a- cres;also statement of mortgage encum~rancesupon each parcel at death of decedent.Taxes,assessments,accr.ued Interest on mortgages,etc.;are to be listed on Schedule IIFit and must not be deducted.from this schedule. /))rr/2 p f'1 Fa 'f -£0-i t}~(p Fr(~I"I £/JWA-f?D ~lJI,A·)'t ~/Jltr"t'f JfJ GLJttk~ TtJ 8.F 13~\(STIPN"4:d OF c;L~Eg;Jv''61DU~<& ~IV rJ t-liE!.J Y1V HJ IE e yit Ii"(j/t t 6 9w.~,tJ }-.S'v ~I 46TS f b1 -~t5t>t??~ (1 )(2)(3\I DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write DEATH In this spoce) Insert thi stotal opposi te "real property",Schedule "A"in the .X X X X X "As Reported"column on the last page of this return. RCC-35 .'..COMMONWEALTH OF PENNSYLVANIA ~/TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "13" 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~giblepersonalproperty,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 ~e 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 of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MAR.KEl'VALUE DEPARTMENT VALUATION (Do not write in this space) 1. 2. Checking Account No.02-013-408-2,People~ Union Bank and Trust Company,BentleyvillE, Pennsylvania. Balance due on Mortgage from Herbert G. Ratner,Jr.,dated June 27,1963,and recorded in the Recorder's Office of Westmoreland County,Pennsylvania,in Mortgage Book 1184,Page 140.4,721.00 Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X 6,406.90 RCC-3b . ../COMMON'\'EALTH OF PENNSYLVANIA Tfu\NSl~R INHERITANCE TAX ~SSIDENT DECEDENT SCHEDULE "c" TIlI\NSFERS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)__ (2)Did d~cedent,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)_ (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 mOaking 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)_ (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)_ (b)What was the transferee's age at time of decedent's death?_ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (-a)The possession or enjoyment of or the right to income from th~'property transferred? (Answer yes or 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 an~wer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others --,-__ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)__ (8)Did decedent,at any t~me,transfer property,the beneficial enjoyment of which was subject to Change, because of a reserved power to alter,amend,or revoke,or which conld revert to decedent under terms of transfer or by ope~ation of law?(Answer yes or no)__ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)__ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to ~hom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which prOVided in Schedules A,B,or E. ITEM DESCRIPTION MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. .CCM\\dNWFALTH 010'PENNSYLVANIA 0/n \:\:::;FFB I:'HF1U TANfE TAX 1~F.~InEI\T nECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY nSTRt'CTIO!'iS: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 Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-~wners to the decedent. Description of Property,Date of Acquisition,Name!unit percentage Estate Address and Relationship of Co-Owners,and Place i Value Share Valuation of Record of Instrument,where Real Estate.r DEPART1lliNT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest II895.0~~'IIII:I I I III I I1, 14'500.0~ I . II PERSONAL PROPERTY: 1.1967 Plymouth Barracuda,·in the joint names of Mary Alice Kubitza,I niece,of Box 116,Chestnut Ridge,I Pennsylvania 15422,and B.F.t Blystone 1,90.0 1/2 I I 2.Savings Account No.BN 2280,I I Peoples Union Bank and Trust Com-I I II' pany,Bentleyville,Pennsylvania, opened on Ma58R 29,1963 ,in the Ir/'u ~!,/~'kJ,A VA I .c:joint names of B.F.Blystone or ~,11\~fl~WC Mary Alice Kubitza,niece,of Box I I 116,Chestnut Ridge,Pennsylvania I 15422 9-~t!J.".t/·14,84.9 1/2 7,292.4 CJ/13r/£.f),?I JO /3=-'~~~l .REAL ESTATE: ALL those certain lots or parcels o~ land situated in Bentleyville BOrOUgh", Washington County,Pennsylvania,being known and described as Lots No.8 and I' No.9 of the Bular Plan of Lots of record in Plan Book 8,page 24;the ' said lots each fronting forty feet on Lincoln Avenue in said Borough,for- merly known as Washington Road,and extending back therefrom of even width a distance of two hundred feet;and the said two lots taken together being bounded on the East by Lot No.7 and on the West by Lot No.10 in said Plan EXCEPTING AND RESERVING all the coa previously sold or reserved underlying said tract or parcel of land and sub- ject to such other exceptions and reservations as appear in ~he chain of title. BEING the same lots of ground con-I veyed to B.F.Blystone and Evelyn M. Coyle,his niece,of Eighty Four,Penn- sylvania,by deed of Edward Bular et ux.,dated May 6,1966,and recorded in the Recorder's Office of:.Washington County,Pennsylvania,in Deed Book 1235,Page 236.9,)00.0 ~1/2 Insert this total opposite "Jointly Owned Property",SChedUle"~2 687 4 /97'Ci (!)-~7 in the "As Reported"column on the last page of this return., •~~--J ~/:/~I RCC-37 (l2-63).. COMMQNWEALTH OF PENNSYYLANIA T~ANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES 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 this fact.)OR NO .BIRTH... Mary Alice Kubitza Niece Yes Entire Box 116 . Chestnut Rid£e.Pa.15422 . ,. ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~-1 OF THE ESTATE OF ~IATTER OF THE APPRAISEMENT BENJAMIN F.BLYSTONE, a/kl.a.B,...F..B.LYSTONE .. Deceased "'d ::0CbCb..,~ '"-o ::I ~~.., -0~"g..,..,.g ~ ~~'<~,0>:0- ~'Ji:0 ~=ro11rt'< 'c....., '0 rJ::1-1.~ >-l ,='......~:n ~~:.....'" 0-'~ro . t%1'"~~~Cb Cl..,o'"'" (Executor-Administrator must complete "As Reported"column #1.) .Year .. P.'<THE (No .Will Administration Late of ...;Bc:>:r:<:>~gl:l ...()i:..:s.E:!J:lt:::L.~YY.i.~~~. REPORT AND APPRAISAL Commonwealth of Pennsylvania oj >;:;: .......:en:0:P"':,. enc: ~~>-:_:!:l:l!Pi V;V;V;>-<:. -(')()n...~?""?""::r.g .WeI..~tl.j.~g~C:>J:1.County of -(,19-619~-619-619-619 >-'" Sll/·~i .:10 tJ :,,::;:).:~JONi'.J~11J T'1:.<;SnJ :.....:t-&:\0 :N::0'\:.....,."':,.~--,0 0\:~.g-,.;,\0 :00.:0.0 -,~,......,Z O'\,~:4-,.:-;0 ,.,0 ~ 'W .~'Z '\OZ -'.......:""-.J :tz:I :0 :tz:I - .~~·i':t1' ~"'J t..., ~...> ,"S l :G /,Id ".,..."" -..I '."n d:jS'r::sr l IGREENLEE,R,'CHMAN,DERRICO 8<PoSA I nA"fT;ORN'EyS ")T LAWw~f.i1.fljTo1 tRU~T BUILDING I WASHINGtON."PENNA. ! ".~-619-619-619 ..::~t.·: .~:.~:,..:.:....~: ~,;~ ,~.. ,.~.L~: ~-GI9 ~.: .~. :~ ~ .~. <0: >-:r. t:Jrt---.,8"tv~.- ::lr.c..I. " r..~. RCC-SI (2-64) .COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT lJiARY ALICE KUBITZA IN YOUR REPLY PLEA8E REP'lR TO 37-130-3 In Re:Estate of ---=:;B;;:;:EN;,;.;J:...:AM=I;;,;.N--=F:.....;.~BL::.Y=.:S:....:TO:.........N_E....::a::L/...:.:k:L./.::.a_ ____....;.;vl:.:.:;AS=.;H::..:I::.:.N;=.G-=-TO::;.:N.:....-County -File No.63-68-9ae Dear Mrs.Kubitza: You are hereby notified that the original appraisement in the estate of Benjamin F.Blystone has been filed in.the office of the Register of Wills qf Washington County on September 30 ,19 68.Said appraisement reflects the following valuations: Real Estate ._--'--...,..--......,,--- Personal Property 6,422.50 Jt.Held ~~19,979.94 Total :~26,402.44 . As to such tax that is.paid within three months·from date of death,a five (5%)percent discount is allowable.As to any ~ax that remains unpaid after one year from'date of death',interest at the ··rate of six (6%)percent p~r ann.urn is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Dat e _--..:S::;.;e::..<p:..:t:...;e:=m:.::b~e~r~30~,--:l::.;9:..;b:..;'8'--_Signed/-..~~L--L....e:::c.~~~~LYJP Title W.R.CHANEY, DATE OF DEATH:June 30,1968 Note:This is not a bill. RCC-3916-6'7) ':D'MMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BLYSTONE,BENJAMIN F.a/k/a BLYSTONE,E.F. FILE #63-68-93 2 June '30,1968 .-..-.. SUMMARY .I,the undersigned TT 63 Washington FILE #63-68-932 the,real and personal opposite each item in rmponT OF INHERITANCE 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",_i~n~s::...c_h",e:..:.d...:.u_I-,eL..s4J."-1A~"~~;;l[...4"~B~"4-'_"..:::;Q="~and;~f APPRA=;-;;r-09-ao-68 06-30-68 Da ted: 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: REGISTtR OF WILLS VALUE AS REPORTED VALUE AS APPRAISED V~A~L~UE~'~A~S~~RE~AP~P~RA~I~S~ED~ $$$------.6,406.90:=:=6,422.50 :==:' _ INVENTORY Real Property (Rchedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) rOTAL GROSS ASSETS LE~~Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE 12.687.47._ 19,094.37._ =====.- 19,979.94._ 26,402 .44._ ======:========:= Valuation of life estates or annuities . . . . . . . .$_ ESTATE TAX ASSESSMENTS S ___ COMPUTATION OF TAXFORUSEOFREGISTERONLY T ax on $•__!)%*__"--_ T ax on $.__10%t _ Tax on ~2~$ T ax on $:~$-----.,..- Exemptions=======:=(:::) Total Estate _ TOTAL TAX $--:.-_ Less tax preViously paid *====~====~=== BALANCE $------Less 5%of tax if paid within 3 months after death $======/= (:::)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. 3ALANCE OF INHERITANCE TAX DUE St-_ Add interest at rate of 6%from to $----------AMOUNT OF ESTATE TAX ASSESSED *_ Estate tax paid *_ BALANCE DUE *_ Add interest at rate of 6%fromto $_ TOTAL TAX BALANCE $_ PAID $ FOrt 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 Administration ~No Year IN THE L MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..........~~oJf\M:i:.N...r...•....B.~:Y.8.rQN~. Deceased Late of I?~.r.~~YY.~~~.~. County of ..'J'iA$H INGTON~-_.".•.....'..-'."..'.'."...•'. Commonwealth of Pennsylvania REPORT'AND APPRAISAL c'.. ~ FQnn RC~-2:RI "'/.... DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA. ; COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT ,D"'T~~.~P..~.~~.~.!:?9.L ~.?§.?. COUNTY W.a.:.~.h.~.!!g~g.g :. 63-68-932FILENO . Whereas,~.~.nj~f...~~ly.~t.9.n~late of ~~P::t.~~.YY.~.1.J.~. in the County of !.l~.~.~~?~.?.~Commonwealth of Pennsylvania,having died on the 3Q th _day of J..W),~....19..9..$.,seized and possessed of an estate subject to Inherita1'!ce Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.....;...................~.~.~.~.....9..~~X........................_...........................................,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 fixI 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 th'e decedent after the expiration of any estate for Ufe 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 AppralsamantDescriptionofAssetValuasMadaforInharltanc.ITaxPurposes... $- PERSONALTY:I I I Checking Acct.No.02-013-408-2,Peoples Union Bank II, &Trust Co •.Bentlevville.Pa.$1,701.50, Balance due on Msrte:al2'e from Herbert G.Ratner.Jr. dat.erl .Tune 27 1961.and recorded in the Recorders I.I OffieE!of V-iestmoreland COYnty,Pa.in Mortgage Book 1184 'page 140 '4,721.00 Total 6,422.50 6,422 50 - ,( JT.HELD: ~ All those certain lots of parcels of la.."1d situated ,.. in BentleYVille Borough.Washington County,Pa.being,.. known and,e1.escribed as Lots No.8 and No.9 of the ,/ '. Bulgar Plan of Lots of record in Plan Book 8,page 24 $4,500.00 .. 1967 Plymouth Barracuda.in the.ioint names of Mary Alice Kubitza.niece.of Box 116,Chestnut Ridge,Pa.,_. and B.F.Blvstone 895.00 I Savings Acct.No.BN 2280,Peoples Union Bank &Trust I, Co ••Bentlevville.Pa.opened Sept.20~1966 in the .ioint names of B.F.Blystone or Mary Alice Kubitza, niece.14,584.93 :Total 19,979.93 19,979 93 I.,. .... ~ -Total 26,402 44 form~~v:~hb~~::~~sWorn'j'~d~I~~:~.~~e~z&b~~e;:p:~~~nt~l~~~:4 Appral~r ~~dS;;;;;;..............................(P~..Oiii~;i............·....·........·....·....·....,Penna. •. ..!WASHINGTON.....................Coullty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .........................I;3~l\J..J.m+.N .f..~:s.L.x.$'r.Q~a.lk/a . Deceased. Late of BENTLEYVILLE.,,..,. Date of Death,eJ..W1.l3.J..Q.L.J...9.9.?. Appraisement Docket Vol.,'3..7 . Page,J.3..~J..No (>J.~.q.$:-.9J..?. Filed in Register's Office,..$.~P:t..•.....3.O'19 6e. Am.oum of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,:: . Wrote abo.ut Appraisement, Appeal f,.om Appraisement,. Entered and charged,. .". COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION ~~~W~244 Washington Trust Bldg. WASHINGTON,PENNSYLVANIA . 15301 September 24.1968 RECORDER OF DEEDS WESTMORmAND COUNTY WEST){ORELANJ)COUNTY COURT HOUSB GIm11NSBURC J PENNSYLVANIA 15601 Re:Estate of BBNJAMIN F.BLYSTONE ,aka e' tat0 of WASHINGTON COUNTY Dear Sir:Date of death"June 30.1968 Will you please confirm the balance due on Mortgage from Herbert G. Ratner.Jr.,dated June 27,1963,and recorded in the Recorder's Office of Westmoreland County,Pennsylvania,in Mortgage Book 1184, Page 140.$4,721.00. An early reply will b&greatly apprec.iated.Thank you. fled ~?2ZS' W.R.CHANEY.CHIE~~IS!R WASHINGTON COUNTY,PENNSYLVANIA ISABELL JOHNSTON RECORDER OF DEEDS September 25,1968 w.R.Chaney Chief Appraiser Inheritance Tax Division Washington,Pennsylvania Re~,Mortgage -Herbert G.Ratner,Jr., Mortgagor To Benjamin F.Blystone, Mortgagee Dated June 27,196) Recorded in Mtg Book Vol 1184 Page 140 -Amount $15,,000.00 Dear Sir: Our records show the above Mortgage is still open for the full amount of Fifteen Thousand $15,000.00 Dollars. Very truly yours~'().j -1-=~A4~41L '!I-~ (Miss)Isabell Y.JOhns~n Recorder of Deeds IYJ:m " GREENLEE,RICHMAN,DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PENNA.15301 GAYLORD W.GREENLEE STEPHEN I.RICHMAN PATRICK C.DERRICO PAUL P.POSA GORDON F'.HARRINGTON October 29,1968 TELEPHONES: WASHINGTON 225-7660 M~MURRAY 941-7590 PITTSBURGH 341 -7300 Russell Marino,Register of Wills Washington County Court House Washington,Pennsylvania 15301 In Re:Appraisement in the Estate of Benjamin F.Blystone,File No. 63-68-932,dated September 30, 1968 Dear Mr.Marino: Pursuant to the Act of June 15,1961,P.L. 373,Section 1001,72 P.S.248-1001,Mary Alice Kubitza,surviving joint tenant on a savings account No.~N-2280 in the Peoples Union Bank and Trust Company, Bentleyville,Pennsylvania,a party in interest,does hereby notify you that she elects to have the correctness of the appraisement filed in the estate of Benjamin F. Blystone determined at the time set for the audit of the account of Mary Alice Kubitza,Executrix of the Estate. This notification and appeal are based upon the following objections: 1.The notice of filing of appraisement dated September 30,1968,a copy of which is attached hereto and designated Exhibit "A",shows an over-valuation of jointly held personal property.The return made by Mary Alice Kubitza as Executrix of the Estate shows a total of jointly held property of $12,687.47,whereas the ,. Russell Marino, Register of Wills -2-October 29,1968 appraisement of the inheritance tax division shows jointly held property of $19,979.94. 2.Among the assets shown in the return as jointly held is a_savings account No.BN-2280,Peoples Union Bank and Trust Company,Bentleyville,Pennsylvania, which was in the j oint names of the decedent,Benj amin F. Blystone or Mary Alice Kubitza,the appellant.See Exhibit fiB"attached hereto.The return shows an estate valuation of this account in the amount of $7,292.47, which represents one-half of the amount in said account at the time of the decedent's death on June 30,1968. 3.On or about March 29,1963,a savings account in the names of B.F.Blystone or Mary Alice Kubitza,No. 10403,was opened in the Barclay Office of the Mellon National Bank and Trust Company in Greensburg,Pennsylvania with a deposit.See Exhibit flC"attached hereto.There- after,on May 6,1968,the balance of said account in the amount of $10,361.58 was withdrawn and deposited on May 15,1968,in the Peoples Union Bank and Trust Company, Bentleyville,Pennsylvania,likewise in the names of B.F. Blystone or Mary Alice Kubitza,as shown at Exhibit "D" hereto attached. 4.At the time of the aforesaid deposit there was existing in said account in Peoples Union Bank and Trust Company the sum of $4,223.35. 5.Since the deposit of $10,361.58 can be traced to the withdrawal from the Mellon National Bank and Trust Company,it is submitted that there was a continuation of the joint tenancy with right of survivor- ship which existed from March 29,1963,at least to the extent of $10,361.58,and that,therefore,as to that portion of the account in the Peoples Union Bank and Trust Company at the time of decedent's death,only one-half, or $5,180.79,should be taxable. f \..l .' Russell Marino, Register of Wills -3-October 29,1968 6.Therefore,it is submitted that the return for inheritance tax should be amended so that the total jointly held property taxable should now be $14,799.14. 7.It is further submitted that the sole issue for the Court to decide is whether or not a transfer of funds from a joint tenancy created more than two years before decedent's death but transferred from one bank to another within two years of decedent's death shall be taxable to the full extent of the account,or to the extent of one-half thereof,the amount of the transfer passing to the surviving joint tenant. ours, Paul P.Posa PPP:V cc Mrs.Mary Alice Kubitza ~. November 8,1968 The Director; Bureau of County,Collections, Dep artment·of Revenue" 26 S.Fourth St.,.ATTU:RICHARD L.ltJITl-fER. Harrisburg,'Penpa.,17120. In 1'8:Appraisement in the Estat,c ot BEaJAMIN F.BLYSTONE, .File No.63-68...932,t dated September 30,1968 Dear Sir:- .Enclosed,he1'ewith~please tind NotificationandAppeal,on over~valuation of jointly held per30nal pI'operty,in ,the above estate,thecorrectneS$01'said InheI'1tance Tax Appraisement to be determined at the time set for the audit of the ,account of Mary Alice Kub1tza, Executrix of said gstate.This Notification and Appeal 1s filed in duplicat ewlth your Department. Very truly yours, Rus sell Io!ar1no Register of Wills rm/gar f- 2 Encl. .. Form RC C ·10 • OFFICE OF TIo<E REGISTER OF WILLS OF _W_A_S_H....;..;;;;I;....;N;...;;G....;;;T;....;O;...;;N,--_COUNTY AND AGENT OF THE CO"lMONWIli:ALTH STATEMENT OF DEBTS AND DEDUCTIONS.- ". DEDUCTIONS ALLOWED IN THE SUM OF ",.........$1327.50. D"'R::J1J~ Register of j'hls.Agent ESTATE OF BENJAMIN F.BLYSTONE L,ATE OF Borough of Bentleyville DATE OF FILING APPRAISEMENT Sept.18,1968 DATIi OF DEATH June 30,1968 DATE NO.OF NAJ.4i OF'PAYEE REJ.4ARKS A"'OUNTVOUCH"_ Russell Marino,Probate Will and two 7/8 68 Register of Wills Short Certificates 11 50 7/11 68 Washington County Reports Advertise Letters 14 00!Testamentarv 7/23 68 Observer Publishing Company Advertise LettersTestamentarv 14 00 8/3 68 Kisinger Funeral Home Funeral expenses 919 00 9/18 68 Ipssell Mafif,Wt1 ~i1e ~nr~ntor~ij\P9t~~~~~c~v 9 50e2:ister 0 ~s ue on etter es a ar 1/21 69 Green1ee&Richman,322 00DerricoPosaCounselFee 1/22 Russell Mar~no, 69 Register of Wills File Account 16 00 Costs filing stipulation and 0 rder,3 50 Short certificate 1 00 ~nC!+.C!..-t-...n,H +.17 00 I I i--~.Ij -=t=____~__0 I ,I I -! COMMONWEALTH OF PENNSYLVANIA }SS:COUNTY OF WASHINGTON I.MARY ALICE KUBITZA HEREBY CERTIFY.THAT.TO THE BE.T OF MY KNOWL!DGE AND BELIEF.TH!FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND ;;;XPENSI!:l9 OF ADMINISTRATION SUBMITTED TO THE ESTATE OF BENJAMIN F.BLYSTONE .OEC£ASED.A5 OEDUCTION5i FOR INHER!TANCr.TAX PURPOSES._._~~~t;~J!L/I-~,d-"(L.5.)~U.'C","Dmo.c ••T.OS <:1./DAY Of'Mary ice Kubitza 0~.1,,69~~.;(-}i·{h,:ld&4-v- Notary pub~Washington, Washington County,Pennsy1vaniaL StitelerEschaaJo Not:"fV Pt;~:ic \'h"s:;'~.r.tcn,1!'c!5hington Co. My Commission Expires Mv C(,.:[mi,;s.~n [Api:C3 Sl,l.mber 4.1972 • ../,.COMMONWEAL iH OF 'PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTION'S HARRISBURG 17127 January 29,1969 William R.Chaney,Chief Appraiser Inheritance Tax Division Rooms 243-245,Washington Trust Building s.E.Corner of E.Beau andS.Main Streets Washington,Pennsylvania 15301 Re:Estate of Benjamin R.Blystone File No.63-68-0932 County of Washington Dear Mr.Chaney: We are in receipt of a Stipulation and Order of Court making amicable disposition of an inheritance tax Appeal filed against the ·appraisement made by your office on September 30,1968,in the estate of the above named decedent. Specifically,the Appeal was filed against the appraisal of your office of the full amount in Savings Account No.BN2280 in the Peoples Union Bank and Trust Company,Bentleyville,Pennsylvania,which was registered in the joint names of the decedent or Mary Alice Kubitza, decedent's niece. Evidence was submitted to the Court showing that of the amount on deposit at the time of Mr.Blystone's death,$10,361.58 was .brought into the present account from an earlier joint accoun~established in 1963 in the names of the same .parties in the Earclay Office of the Mellon National Bank and Trust Company,Greensburg,Pennsylvania. Because of this evidence,one half of this $10,361.58 or $5,180.79 is taxable in Mr.Blystone's estate. As to the balance in Account No.BN2280 or $4,223.35,competent evidence was received showing that this sum was a gift made within two years prior to the decedent's death and therefore presumably in contem- plation of death.The Stipulation provides that the $L,223.35 figure is.fully taxable. J ~. William R.Chaney,Chief Appraiser Re:Estate of Benjamin R.Blystone .Page 2 Giving effect to the above,it will be noted that the appraised valuation of Account No.BN2280 in Peoples Union Bank and Trust Company is reduced from $14,584.93 to $9,404.14 resulting in a reduction of both the total jointly-held property and gross taxable estate to $14,799.14 and $21,221.64 respectively. Very truly yours, For:Richard L.Witmer,Director Bureau of County Collections RLS/11c cc:Paul P.Posa,Esquire cc:Russell Marino,Register of Wills Rcc-el (2-64) COMMONWEALTH OF PE~NSYL VANIA DEPARTMENT OF REVENUE' BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT NARY ALIG~KUBITZA (Executor ~} IN YOUR RIPLY PL".K R."'"TO 37-130-3 Jt.Held In Re:Estate of -=B~EN:;.:·..::..JAM=IN=:......::..F..:.•...;BL=-::.::Y~S;.:TO..::..··;;.;;NE;;;.i'_ ___.:.::\.,rA~S:::;'H:.:I:.:.:.N.::::.GTO:.::.:.N=--County -File No.63-6B-932 Dear lvlrs.Kubitza: You are hereby notified that the Qr;igi.nal appraisement in the estate of Benjamjn F::Si;stone a/k/a has been filed in the office of the Register of Wills Qf Washington County on September 30 ,196B •Said appraisement reflects'the following valuations:f Real Estate _--'-,....-_ Personal Property ~6~,4~2~2~.5~O~___ h«wililU(p -..:.....1....9z.J.L..,j9u.7..J.9:.a..~9!:t.k __ Total ---,-_;....;.to2..:.o6~,l:*.4.:.:.02~.4:1o.l;4"--- As to such ~ax that is paid within three death,a five (5%)percent discount is allowab~e. remains unpaid after one year from date of deato, of six (6~)percent per annum is charged. months·fron date of As to any \ax that interest at the'rate Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date .__--=S~e::.tp~t:.:::::em:;::.b:::.:e~r~3:.:::::0.L,...:1::.9'-.:6::.:;8:..-__ DATE OF DEATH:.J~e 30,1968 Note:This is not a bill. EXHIBIT nA"", nSTRtTTIOSS:This scherlule must disclose all property,real anrl personal,owned by the rlecedent jointly wi til another or others~including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmrler Schedule "A",plus the rlate and place of record of instrument effecting vesti ture,but do not include entireties or out of st.ate real estate value in estate valuation column.Personal property should be listed as in Scherlule "B",plus date of acquisition,and the name,address and relationship-(if any)of CO-O'Wllers to the decedent. ,, :.C~M\h):,\\VE,\LTH t)F PENNSYLVANIA ":'f:;\:\::-:'FH TXHElUT,\NfE TAX n.F~lnEXT nECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY ,. ... Description of Property,Date of Acquisition,N~meI unit Address and Relationship of Co-Owners,and Place I Value of Record of Instrument,where _Rea!Estate._! , percentage Share Estate Valuation DEPART1XENT,VALUATION CAUTION-Do not Write In This SpRce. Value of Value of Entire Decedent's ,Property Interest .REAL ESTATE: ALL those certain lots or parcels o~ land situated in Bentleyville Borough, Washington County.Penneylvan:La,being known and described as Lots No.8 and No.9 of the Bular Plan of_Loto of record in Plan Book 8,page 24;the said lots each fronting forty feet on Lincoln Avenue in said Borough,for- merly known 8S t.Jashington Road,and oxtending back therefrom of even \'lidth a distance of two hundred fGet j and the said two lots taken together being bounded on the East by Lot No.7 and on the West by Lot No.10 in said Plan. ',':"EXCEPTING AND RESERVING all the coa .. previously sold or reserved underlying said tract or parcel of land and sub- ject to such othor exceptions end reservations as appear in the chain of title. -BEING the same lots of ground con- veyed to B.P.Blystone and Evelyn t-t. Coyle,his niece,of F~ghty Four,Penn- eylvania,by deed of Edward Suler et we ••dated May 6.1966,and recorded in the Recorder'8 Office of:.l-lashington County,Pennsylvania.in Deed Bool, 1235,Page 236.9,POO.O ~ ,1WONAL PROPERTY: 1.1967 Plymouth Barracuda,,in the joint names of Mary Alice Kub1tza. niece,of Box 116,Chestnut Ridge, Pennsylvania 15422,and B.r. Blystone l,~90.0~ f ".. " I !.1 : 1/2 4.500.0, / 1/2 895.Oit Savings Account No.BN 2280, Peoples Union Bank and Trust Com- pDny.Bentleyville,pennsylvania. opened on March 29.1963,in the j oint names of B.F.Blystone or Mary Alice Kubitza,niece.of Box 116,Chostnut Ridge,pennsylvania 15422 14,S84.9~1/2 I,I 7,292.4 r Insert this total opposite "Jointly Owned Property",Schedule "12 687.4'- in the "As Reported"column on the last page of this return.,L---J EXHmIT "B" DATE WITHDRAWALS DEPOSITS'INTEREST.B'ALANCE TRANSACTION· --~.~-~~--;;;:--~~~~~~~~~~----:------~---~--- IN ACC'T '~....,'":~l t 0 .~(I ii,!.(\ WITH D.1'.D ys one r ".NQlI"j I 'lJ _'.\ Eary,Alice Kubitza..', .\'.:i ...: '. ...•.-. ,I.': '.J. I . '. ,. .1 I .1\ . . .'. ..... '.~..,.:oj'.~.'/",·r'.··#70./·;~~j?1 ''''.~.•",..':~•~/'C'...o..,,)~I ••'")•••',')• • •.'~ .1,,:~..::.:'":'.''..' "'.' :.....~'.'.•...,:~ .'.. ...' ..,.'."'.'-'..(J .~.,'..":.". ....'....,:........'. ..T~4(j)~.u~~'·..·''.' -~..'/J:/··'·fi.·~"··'~-..~~..~~:i' . . .J.'·f/if I , .f)g~~~~~-t.:16.1·::·'J /i ."':.,.:...':',1 .'"-t'.~.f 'r ",.(.;,/• '"I.' ".,' ", ..-. ," ,'.'..". I II ' I ' ,"..... .' "':~' I .• .' .., '.;. • • '. .~:. ...,. ,. '\ .'...': ..":'-...' '......:,'.. "....'. \ .J, ,. '.I .'../. .:.....~". ,.' ,,?.} .,",....-: );','.'. " "OR'".f',:",!.. ;,/ "........ 't'..' ~.'..\........ .,.':'! .....:.-",. ,' EXHIBIT 'ltc,",, J ' • ...-.; .'..: .~....." '.:. .'?, 't,'. " ,.' j'" i ,' .-.......~:'.'......,:,,.' :.'. ..'." ,'..,... ,.. .,..".'. ..y. '.". DEPOSITOR'S NAME ON INSIDE COVER \ PLEASE INFORM US OF ANY CHAN,GE OF ADDRESS DATE WITHDRAWAL ,DEPOSIT INTEREST BALANCE TR.lINS. , , 1 SEPZQ-66 6~OO.OO *6.000.00 iII~-¥-.. 2 JAN-4~7 :.*60.00 -6·060.00 =# 3 JAN-~-67 2~OODO *4.060.00 rl=-:# 4 JUL-J-67 c::::~*81.20 -4.141.20 =1Z s JUL-6-67 .*ZOO.oO *3·941.20 nr=# 6 JUL27-67 *2 )0£0 *4·141.20 "X:#' 7 JAN-J-68 ~82.l5 -4,223.35 =# 8 HAY15·6c 10.'61 ~e 111.584.93 CIZ::;# 9 ~ 10 .-11 12 ...'.': -, I 13 I 14 II IS ~~I 16 17 18 ..!. 19 20 "'----l>... 21 ..,22 , Z3 Z4 , i --a1:i:-:H~r"~ PEOPLES UNION BANK &TRUST CO. nay DITR"MUI:IN _MOULD .1:DAMINI:D ."TNI:DI:..O_ITOIII 1....I:DIATUy. AND II'HOT COIIIIIII:CT.1ll1P01IIT1ID AT ONCI:1'0111 COIIIIIII:CTIOH• .....~.. .~ I, ,' ~. • ,',:,:.'... '::';-,' ' I: "..:. .... ". •c.',;'.:"'.r.,':• ~t',"",' I'".:•..' '\. .... .'.. ..."""," ". .','EXHIBIT '''D''".','"';"I ...'... ..':'~"-' ,". '.. ",.:',I,','~';\:,:':" ,: ":'.."'.',,, ".';','. ....... ,. I ',' .'" .'.. \' ....\.. ,/ ..,0".. ",:: ., ':"",•:..1. 'f .-.",I', I ' . I',' :.:....',...... 'l '" ''':1.:• J :.. ""..,, ".'.". " " /1:,' ..'<.':: 0', '.:. DEPOSITOR'S NAME ON INSIDE COVER PLEASE INFORM US OF ANY CHANGE OF ADDRESS'-.. ,..~.:... ;' ( I WITHDRAWAL DEPOSIT INTEREST BALANCE TRANS, \iI ",'. '.'.:-. ...:::. 2.000.00 *200.00 6.000.00 >-60.00 1\'2 DOlO ~82.l5 10.'61~f ....: *6.000.00 ~~1t 06·060.00 =-n *4.060.00 rl:A;:# G4.141.20 =u *3.941.20 rr=# *4.141.20 ra~#. .4.223.35 =r: ,14.584.93 l8Z=tr Jt,. !:III I c , ,,I Ir !. .. .. ". "j , " t rD~=ll I • RVUT IlNTftT HIlRIlIN .HOULD liE IlllAMINED IIY THE DE"OIlITOR IMMEDIATIlLT. AND II'NDT CORRECT,RKI'ORTIlD AT ONCIl FOR CORRECTION. PEOPLES UNION BANK &TRUST CO. ) ~~._..,..__..•.__...._•.__..••_.__..••_....._..._..__•...._....__.._.•......_-9..4-..' • .\:." .' ..I: ...."..:.',".:'.:.f .':• •17,~'":.',I:·',,,. ",,' ,t::,'.: ."., " '...."EXHIBIT "n"....";. I •.'.-..'.I, I :....:.>, '.....". .' . .'.~.... ,. ). ..... I',.,.."'.,. ',' .) ,. .;}. J : \ ", I I ,\.I '1 I ./ .' ."'" ,\, . .. • :••••:1.• '.. ','I " ,"...'.....,.....'....,. "\ ••••'J • I f, ./I ,. I,I ..'i,I .. % ! -/:"-J., ,< RCC-8'(2-64) COMMONWEALTH OF PENNSYLVAN,IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF F'ILING OF APPRAISEMENT MARY ALICE KUBITZA (Executor ~). IN YOUR REPLY PLEA.E RIEP'IER TO 37-130-3 / In Re:Estate of ..;.:·B;;;;EN=JJi:..::M.:;;:I:::;N=-=-F..:;,..-=BL=Y.::..ST.:..;O:=NE.:::-'=aL.:/k~/~a ____--=W.::.A=S.:;H=IN:.:.;G::::.;T:,.:O:.:.;N:.------County -File No.63=68-932 Dear Mrs.Kubitza: You are hereby notified that the corrected appraisement in the estate of·Benjamin F.BlyStone has been filed in the qffice of tne Register of Wills qf Washington County on Februar,y 20 ,19~.Said appraisement reflects the following valuations: Real Estate _--'-..,......,....".~"""'="'-- Personal property ~~6~,~4~2~2~.~5~0-- Jt.Held XlCOGLa.OOtilAl"U"'JO[U1.~1~4ll.1.L79z.j9~.*14!:1:-_ Total -~21~,~22~1"-i.~6a;41:-..- As to such tax that is paid within three monthsfro~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 __...:F...:e:..::b~r..::ua.::;r:...y~2:..::6.L.,....;1=_9~6:..:9:...__ Title W.R.CHANEY DATE OF DEATH:Juen 30,1968 Note:This is not a bill. r, ...r/''lCC-39 (6-67), '':Or<\MONWEALTH OF PENNSYLVANIA TIfANSF ER INH ERITANCE TAX RESIDENT DECEDENT BLYSTONE,BENJAMIN F.a/k/a BLYSTONE,B.F. FILE #63-68-932 Juen 30,1968 SUMMARY I~the undersigned #63 Washington FILE #63-68-932 the real and personal opposite each item in .HEronT OF INHERITANCE TAX .L\.PPRAISER t1uly 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". 06-30-68 09-30-68Dated: REPO~r OF THE REGISTER OF WILLS I,the undersigned duly elected Register of -Nills 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 colwm to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTtR OF WILLS VALUE AS REPORTED VALUE AS APPRAISEI $$.6,406.9(J:=--,6,....,~4-22........--5-0- INVENTORY Real Property (Rchedule A) Personal Property (Schedule B) Transfers (Schedule C) J oint-Held Property (Schedule E) TOTAL GROSS ASSETS LERS Debts and Deductions (SCHEDULE'F) CLEAR VALUE OF ESTATE 12,687.47 "- :1:9,094.37:= ======0- 14,799.1:4 21,221.04 =====0- VALUE AS REAPPRAISED $-------- ======:= Valuation of life estates'or annuities.. . . . . . .$__ ESTATE T.U ASSESSMENTS ~_ COMPUTATION OF TAX TOTAL TAX BALANCE PAID $------ *------- $-------$-------$ .$--------- (*)As eviuenced by Charit~ble Exemption Certificates issued by the Secretary of Revenue. *------d>~)------ $-=====;;;;;.;.0 := $-----<f>'~==:::::::===~=*------ FOR USE OF REGISTER ONLY T a;x on $________f5%*_ T ax on $:10<10 !\'.'_c o__I I ax on ~~$_ T ax on $:_<..1Ji%I_L ,.$ Exemptions :=(:::), Total Estate __ TOTAL TAX Less tax preViously paid BALANCE Less 5%of tax if paid within 3 months after death ,3;LLANCE OF INHERITANCE TAX DUE A~d interest at rate of 6%from to-------AMOUNT OF ESTATE TAX ASSESSED Estate tax paid BALANCE DUE Add interest at rate of 6%from to FOR USE OF REGISTER ONLY ADJUSTMEN,TS NOTE:Where subsequent adjustments are made to th-e-above computation of tax by the negister of Wills,for proper reason,same should be noted below,with short explanation. Will ~ Administration \No. IN THE .Year MATTER OF THE APPRAISEMENT OF THE ESTATE OF ................~~:J\l-I.I.N ...F.~.J3~Y.~'l'()NE....~jlrM.... Deceased Late of EENTLS:YVnJ.,E . County of Vlf\:s.~~G'l'()~. Commonwealth of Pennsylvania REPORT AND APPRAISAL (. j" j c! COUNTY Washington....................................................-_. FILE NO §.~.:.§?.:~2.~_ . ·/ Di:PARTMENTOF REVENUE JUJREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 I 27 COMMONWEALTH OF PENNSYLVANIA ~RESIDENT INHERITANCE TAX...'. APPRAISEMENT DATE September 30,1968 Whereas,~~p,j.~miP.:...:f..,?l~.t.9.n~~I.~/?:late of ~~~~.~~.y..y..~.g.~. in the County of ~~~.~~.~~.~~Commonwealth of Pennsylvania,having died on the ~.9.~.~day of ~.~~19 ?.~.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,,~.~.~.~9..~.~~.y.,an appraiser duly appointed according to law, haying 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 me 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. Description of Allet Unit Apprallement Valuel Made for InheritanceTaxPurpolel $i PERSONALTY:I Checking Acct.,Peoples Uaion Bank &Trust Co.,Bentleyville 1,701-0 Balance due on Mortgage from Herbert G.Ratner,Jr. Dated June 27.1963 and recorded in the Recorder's Office of Westmorland l;ountv.Pa.Lo.721-0 II 6,422.0 6,422 50 i 1 JT.HELD: I All those certain lots or parcel of land situated in I Bentleyville Borough,Washington Gounty,Pa.,being known and described as Lots mf:No.8 and No.9 of the Bular Plan of Lots of record in Plan Book 8,page 24.4,500.00 1967 Plymouth Barracuda in the joint names of Mary Alice Kubitza,niece and B.B.Blystone.895.00 I I Union Bank &Trust Co.,Bentleyville ISavingsAcct.Peoples I on March 29,1963,in the joint IPennsylvania.ooened I names of B.F.Blystone or Mary Alice Kubitza.9.404·14 14,799.l.4 14,799 14 J ~-(J)It>,3 'I.sf -t~J-l .s-.J f6 ?! c.d-~,:':JJ.J $'~JJ.-/;1~JJ..~tJ.I~.~~.., !J ,t:J'9.'I()e;/~Total 21,221 64 2J1~~~..:t ...~.:J ),l"'A .J,~A.'", t7 tI 0 fonn~V~hbl:~::IfJ,~W~~~~~~~~:;o~e'.~b~~~~~~~~~i~~:~: AppraIser ~~~~~~').;::. ·W.A~.BJ~rQN..County RESiDENT iNHERiTANCE TAx APPRAiSEMENT Estdte of BENJAMIN F.BLYSTONE a/k/a.....................................::.-..::::.Deceased, Ldte of' BENTLEYVILLE.....................................: :...-::::..:.:. Vate of Death,:,."..~J.:un.e.~Q,.1...96e.,.". Ajiprd/seiizil!i Docitet v·bi.,::.,..:..:').£.::",.. Fage;:l3,CkJ.:.::::::N0;::.6.3::::6.8~.93.2:. hied t11,Regist~s (jffiteP~.pt~rJ:l'9..~r.::J.9"nH!?~8. Ainoum of tax dice,$::.::::..::;:.:::::.:::..:: DIPARTMENT OF REVENUE Received, Exantined and Approved,.::::: Wrote aMiit Appra.isement, Appeal f;;om Appraisement,:::.:::., Entered and charged,::.:.::.::::. I.' <\- ./ {.' r / / BOARD FOR THE ASSESSMENT AND REVISION OF'TAXES' GEN E McCU TCH EON,SR. .CHAIRMAN . ;WIL.L.IAM E.WOL.OSYN SECRET.ARY VAL.ENTINE L.ESKO VICE·CHAI RMAN ·Mr.Paul Posa· .Attorney at Law'.. 325 Washington.Trust Bldg. Washington,·Pennav. Dear Sir: ·CL.ARA CL.ARKE CHIEF CLERK GEORGE W.L.AMPROPL.OS SOLICITOR JOHN M.O'CONNEL.L.,JR. SOLICITOR March 18,1969e, ,.f·:j'- In Ree:B.F.Blystone " PIlihe.se be advised the above mentioned has filed Cl!. Personal Prope~ty Tax P..eturn in this .department:,begining in ,196:3-;until January 22,1968 when he cancelled the.a-ccount·.'.. Reason for closing the account;moved to 35£Lincoln .Avenue, Benteyville,PBi.15314•..· ..The records in Westmoreland County show Bi .balance of $5,842.50 namely a).(M~rtgage). ve~7~ur/pY d • .£kj{?r~_~~ .Personal Pr:>perty Tax Clerk. .. .1 -1'~•,.,...;'"l' THIS FORM MUST BE COMPLETED AND RETURNED ON OR BEFOREFEBRUARY 15,196 0 Tax $_--=-~o-=--_ Return $__-_0,;.,.-_ GREENSBURG,PENNSYlVANIA COUNTY OF WESTMORELAND PENNSYLVANIA Board for The Assessment and Revision of Taxes s.W.·GreensbuEgURT HOUSE,or Boro. Twp._.., ,~,..!.:. ~._0.r· i tI, ".(- I", .J: r:.:,INDIVIDUAL $T.otal Actual VaJue Do.not.use this coLumn except for Propei't held in trust. CLASSES OF PROPERTY 8 7 ARTICLES OF Pi. 6 PUBLIC LOAN, 9 4 SHARES of ST 2 JUDGMENTS 3 5 CORPORATE 1 MORTGAGES Coun~y Personal Property ReturnWard,-.,CALENDAR YEAR-196 8~J?lysto'nc:>;B~rD",'p'(),. "!il94kiifl;aftG=:Avo.-33 ~~,Cancel -None Resident'~~~£l ~-p-.Refered to Washington County -~.//I~L ./53/1 SCHEDULE OF TAXABLE PERSONAL PROPERTY HELD .AS OF JANUARY 1,196 'Actual Value As of December 31,196 10 Item No. Gi?'If you neglect or fail to file this return,then the Board for the Al':s ment and ' <Revision of Taxes is required to make an estimated assessment to whi~h.a 12',/" penalty will be added,as required by law.- Any person or officer who wilfully or corruptly certifies a false or fraudulent return shall be guilty of a mis- demeanor and upon his or her .conviction shall be -subject to a fine of $500,or imprisc·nment for two ~ears or both. Return receifl _._A ~/:?A daY~;/-A.D.196et J. 1 I I j'j, I r~.•k,- t')~' '!'Jl-<~'/'~i<:!~.,~.:~-tr~lIntheeventyoudonotownpersonalpropertyoftheclassesdescribedabc.ve,then write the word'.",,' "none"after the items'and execute and return the form,as required by law~..'..t':}1 .L_n __~n __._..,FILL ~)l_B~~~_~~:=::=::":I::_~,"=?~"".\,~~~~Jif L-....;..;..____'__~....:.'...:..___'_~_......~.......•~J.~.......~."tt",:-'•.!·.s.:tA....~4}..;tj".••,'-...."\:1.l~VM~~....;.,.·~,(f~:4••'" ~.......'·2....._---="'--~-•.•.,. ·:..' I I'I f I 1I, II LIST BELOW THE NAME AND DESCRiBE ALL PERSONAL PROPERTY IKCLUDED IN THE SClIEDULE ON THE OPPOSITE PAGE OF THIS RETURN "1'.If Mortgage,state location of mortgage property and the amount due. ,2.If Promissory Note,Indiv.idual Bond,or Judgment,,give name of debtor and amount. 3.-If Public loans or Corporate bonds,'give name of issuer,description of bond,market value as well 'a!l face value. 4.If share of stock,give number of shares,name of corporation,kind of stock,and market '{alue. ''- Year No.of Shares Acauired Unit or Amount DESCRIPTION OF PERSONAL PROPERTY Actual Value A!I of December 31,196 ". /(/(J-.1../ I' ., I 1I .., i 'I I /' , , l'"" No.of.Shares,Unit'or Amount " ,I. :..,,DESCRIPTION ·OF ASSET Attach separate sheet if more space is required Date' Disposed ot LIST BELOW ,~;L ,PERSONAL PROPERTY ACQUI~ED OR DISPOSED OF DURING CALENDAR YEAR 196 Date Acquired i ..!'t·'-'.: ~.!(,:' I',·/.!'~. ,(:<.: [:.1,[, r.:> '-:::_=..===-===-=~=-::..~=-:~=-:~.:-:~=-:~=-~.::~,-:--::-..::~=-:~_::_-,=--~=_.~,:,::_A=..:tt:a,:'b"".~,.==s=e=p==a:,_,:a_~=::_S=h:e:e_t=._=if:m::o_r=e:_szp_.:::a:,_e:::s.-:::is:'''':.~-'Iq:·:i'_,:::::d:==::::,-...!S.:::::-,::=.:',,:,,:,..:,~-.,..,.,-c"'-..:==._:=..==:==~~.._;[. j I1iiIj -., r en jJ').. (/) O'l O..J 0 Z..J ::c 0::3:: LU <:<l:u...~o .-J 'l..-=4 "..Jo::..Jw,C\l WI--en enen-LL 0:::::::l~a..a::w«a:: 0')wSol ·~ .1 ·.•/ Form RCC-4-RI-3-66 No.97891 0 ~9 COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT Transfer Inheritance and Estate Tax RESIDENT DECEDENTS File No.53-6B...9$2 19 68DateSept:,23 Office REGISTER OF WILLS,t"1.c\SHINGTON Pa. UASnTh~TON .county,ss:Received from lro.ry A.lfubetzll,Paying on Ind"tiab. XiiUl>t'A:l1t1ri1~l1olUG~1iU~fthe estate of nmi'!Al!!N F fJ BLYSTONE who died Juue 30,19--1i8.,the sum of ONE THonSMID ONEmij\"'nUF,1')SIX.TYnSIl f.c'71/100 _Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax Real Estate Date VciIuatlon $,------ $,------ Total.$-~~--- Tax on $_ Tax on $_ Tax on $_ Tax on $On Account: 5%$ 10%$ 2%$ 15%$1 ..22A ..ll $======= $1 ,1(j(i.?1 Balance $_ Register 01 Wills Total Estate $_ Total Tax $_ Less Tax Previously Paid (if any)$============ Less five per centum of tax if paid within 3 months after date of death $61.40 MOORE BUSINESS FORNS,INC.,ELMIRA.H.Y. Exemptions *$=============::: Amount of Estate Tax Assessed under the Act of May 7,1927.$_ *As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28,1956,P.L.1757,effective June 1,1957,as amended by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302. S E A:9 ....-~). I 4 +.4~t-&C :7/11t t:--J.,~'1"~t~ Add interel;lt at the rate of % from ---'-_ to _ Total $,------ $ $ $'I'N(!(\t4.P!·ETE ttaIuatlon lJTmD~[LD©£1f[E Date Personal Property $,------- $,------ Total Total Gross Assets Less Debts and Expenses of .l\.dminictration Clear Value of Estate Valuation of Life Estates or Annuities Date 19__$,-------- ---19__~$=================== Estate Tax Assessments Date 19__$,-----__ ________19__~$=================== 37.130-3NOTE:This Triplicate Receipt to be retained by the Register of Wills cmd filed in numericCiIsequencelorexuditpurposes. NOTE:In accepting the transfer inheritance tax on future estates prior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever. FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docke3~1 __Page 130 I inea--:::.3:..-.-_ Estate of OFFICE OF REGISTER OF WILLS ___...:.:!!t}C!:!Au.;;S'-l.!H....llu:ID:L;'I'~QaN!.....-I:Pa. 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 RtTSSJSLLMARINO Register of Wills 1201 (g).Act of April 9.1929.P.L.343.as amended.viz:-"To receive Irom Registers 01 Wills all duplicatere-ceipts lor taxes paid to them by executors or adminis. trators and to charge the Registers receiving the money with the amount receipted for.The original of each suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator. whereupon it shall be a proper voucher in the settlement 01 the estate.In no event shall the executor or adminis-Irator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWills," Fill in below name and address of person to whom tax receipt is delivered: To L I A'1'nS ~GP:EENtmt,lUCmMN ,MBRICO it POSA 325 t"rAS!!n!g.TO~J'TRUST nnnntNG v-ii Ii Form RCC-4-RI-3-66 RESIDENT DECEDENTS No.978911 ~i C;:OMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT Transfer Inheritance and Estate Tax File No 63-68-932 Pat Sf:lltember 23 19 68Date. Office REGISTER OF WILLS.llASHINnTON WAS:1T~roTON County,ss:Received from_...::M:..::!t::::~r="YI!--:..:A.=l=i:..::c:..::e:...-:K=-=u~b=-et=..::.;z=a=-_ (Executor,·Mministrl:iltor of:Goordkmknf the estate of B;';i'~.'k.:n:F.nI.v;""N\Jif~.....v~...Wl!..i\.A..:.Ao~~- who died .In,,!30 19 Ga,the sum of 5IX Vtnmm:;p Fonry and nn!'00 _.-Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax NOTE:Thi.Triplicate Receipt to be retain.d by the Regist.r of Wills and filed in numericalsequenceforauditpurposes. NOTE:In accepting the transfer inheritance tax on future estates prior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthatsuchadditionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever. 673.68 Tax on $5%$ Tax on $10%$ Tax on $2%$ Tax on $On Acct.15%$ Exemptions *$ Total Estate $ Register of Will. WOOR!BUSINESS 'ORII5,INC.,ELIlIRA.N.Y. Total $540.00 *As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28,1956,P.1.1757,effective June 1,1957,as amended by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302. JEAL I I /.-.../ teo d",UA...-(,///I¥·'t ~."l i.37-130-3 $-~-- Total Tax $ $ILess Tax Previously Paid (if any)$ $Balance $ Less five percentum of tax if paid 33.68$I within 3 months after date of death $ $INCOMPLETI I Amount of Estate Tax Assessedunder the Act of May 7,1927.$ $Add intere:>t at the rate of % $from to $ Valuation Vcluation $,------- $,------- Tulu! Lrrn1D [P)[LD ©£lJTE Date Date Real Estate Personal Property $)------- $)------- Total Total Gross Assets Less Debts and Expenses of Administration Clear Value of Estate Valuation of Life Estates or Annuities Date 19__ ---19__ Estate Tax Assessments Date 19__$,_ ________19__~$================== FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docket 11 Estate of Page 230 I ino.e......,3i?·_ BENJAMIN F..BLYSTONB OFFICE OF REGISTER OF WILLS _---:W=l=Sl=lI=NC:...::....;;::.TO..:....;;~_q --_--'Po. SIGNED AND SEALED AS PROVIDED BY SECTION 1201.ACT APRIL 9,1929,P.L.343 AS AMENDED BY ACT MAY 15,1945.P.L.528 nUSSELL MlUUEO Register of Wills 1201 (g),Act of April 9,1929,P.L.343,as amended.viz:·"To receive from Registers of Wills all duplicate reoceiptsfortaxespaidtothembyexecutorsoradminis- trators and to charge the Registers receiving the money with the amount receipted for.The original of each suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator,whereupon it shall be a proper voucher in the settlement of the estate.In no event shall the executor or adminis- trator be entitled to a credit in his account by.theRegisterunlessthereceiptissosignedandsealedby!be Register of Wills." Fill in below name and address of person to whom tCD:receipt is delivered: To I A1~YS~C!'cES~~iFaIC!IHAN,mmRICQ&POSA 325 WAtiHINGTON TRust liUILDlt\G L w4Slillitnvft 1I P:6Nl~$il,VAWfA1S30l --.I -------------------------.-Form RCC-4-RI-3-66 ~g COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS 979179 OFFICIAL RECEIPT No.Transfer Inheritance and Estate Tax File No.63-6e-£'32 Date tucc4<!bcr 17 19 68 ~1\S~lIl\C,.tCNItOfficeREGISTEROFWILLS.Pa. ~:A~i~It\GTON ....1 Coyle t raying en Ind.Lab.County,ss:Received from ~ve 1'1' ~'MrfJimtb1Q;~.~n~~r;J.~.::Irr nLYSTOK'~,m -01"n:. )of the estate of who died June 30.19..ci8-,the sum of SI;~-;-:1i..DBED rOr:.TY-O~,.•·;tu:d "5'100 n •Dollars,, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax Real Estate Tax on $5%$ Date Valuation $Tax on $10%$ $Tax on $2%$ Total $Tax on $On Acct.15%$641.25 Personal Property Exemptions *$ Date Valuation $ Total Estate $ $Total Tax $ Total $Less Tax Previously Paid (if any)$ Total Gross Assets $Balance $ Less Debts and Expenses of Less five per centum of tax if paid Administration $within 3 months after date of death $ Clear Value of Estate $IllCOIilplcte Amount of Estate Tax Assessedunder Valuation of Life Estates or Annuities the Act of May 7,1927.$ Date 19__$Add interest at the rate of %19__$from Estate Tax Assessments to $ Date 19__$<>41.25Total$19__$*As evidenced by Charitable Exemption Certificates issued by the Secretary of NOTE:In accepting the tTansfer 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 amended the life tenant or tenant for 1.ears,as evidenced by this receipt,it is understood that the Com-by Act No_381,approv~d July 11,1957,and Act No.207,1961,Section 302.monwealth shall not be prec uded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthatsuchadditional S E'A rItaxmaybelegallydueandcollectibleforanyreasonwhatsoever.4?~::.tl/1J000 [P[LO ©£1J[E 37-130-3 /(:/It 1'"i ~ ~(' I Register of WillsNOTE:This Triplicate Receipt to be retcDnsd by the Regist.r of Will.and filed I.a Dum.riCalsequenceforauditpurpose••IIOORE BUSINESS FORMS,IHC.,ELMIRA,H.Y. JI FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS.'" RECEIPT DocketL-_..:::.3-,,-7-,·Page 130 Jjne,__3__ ,Estate oLf-....:B=EN....:..."=J_A..;.:..M....:..".tN_'r_B_L_Y_ST._,·_.ONE_:__ OFFICE OF REGJSTER OF WILLS Date SIGNED AND SEALED AS PROVIDED BY SECTION 1201.ACT APRIL 9.1929.P.L.343 AS AMENDED BY ACT MAY 15.1945.P.L.528 RUSSELL MMUNO Register of Wills 1201 (g).Act of April 9.1929.P.L.343.as amended. viz:-"To receive from Registers of Wills all duplicate .re-ceipts for taxes paid to them by executors or adminis-trators and to charge the Regisiers receiving the money with the amount receipted for.The original of each such receipt shall be signed and sealed by the Register of Wills and transmitted to the executor or administrator.whereupon it shall be a proper voucher in 'the settlementoftheestate.In no event shall the executor or adminis-trator he entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWills,"" Fill in helow name and address of person to whom tax receipt is delivered: EVELYN COYLE 338 L1NCOLN AVENUE To_,.....--t-=.=.!"-"':."-'--=-==::....-_ L BENrLBYVIttE,PENNSYLVANIA 15314 ..J