HomeMy WebLinkAboutOC1968-0995 - ESTATE OF COWANSTATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
r'.t .
The within named Accountant being duly sworn according to law,depose sand says that the above account
.as stated is true and correct as he.=veril
y
b~~,;}~(/.~Id
Sworn and subscribed before me this -??~............,.I '(j;<~;::,/<;(~
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Donora,Wa3hi.ng~on County,Pa.
My Commission Expires .
february 1,1969
''ii''.'
Wa1shingtoh .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 Statu'te and Rule ofCourt,as evidenced by proofs
thereof filed to No..t.J::,.k/.~_.~./~.OL_._..,
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day of ~~~~-------------'19_.d_1
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-..Register of Wills .-l
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,.PENNSYLVANIA
IN RE:).)
ESTATE OF EDGAR B.COWAN,)
a /k/a EDGAR BOAG ~COWAN,)
)
Deceased.)
---NO.Cf~OF 1968,A.A.
FIRST AND FINAL ACCOUNT OF PAUL N."BARNA,EXECUTOR
OF THE ESTATE OF EDGAR B.COWAN,a/k/a EDGAR BOAG COWAN
SUMMARY:
Principal:
Receipts
Disbursements
Income:
Receipts
Disbursements
AMOUNT FOR DISTRIBUTION.. . . •
51.80
.$3,993.9~
"
/I
P R INC I PAL
RECEIPTS
Inventory and Appraisement Filed
Assets Converted at a Gain:
$6,395.17
Sale of 184 Shares of Madison Fund,Inc.,
Stock for net proceeds of
Inventoried at
DISBuRsEMENTS
Administration Expenses:
$4,499.15
4,278.00
221.15
$6,616.32
Josephine M.Douglas,Probation of Will 31.00
Washington County Reports,Advertising Letters 12.50
Daily Republican,Advertising Letters 12.50
Russell Marino,Inventory and Appraisement 3.00
Russell Marino,Filing Account 16.00
Paul N.Barna,Executor's Commission 303.81
Paul N.Barna,Jr.,Attorneys Fees 151.90
Notary Public Fees 5.25
Preferred Debts:
Harry Drum,Total Funeral Expenses (Elrama)
Rev.John Agrio,Funeral Services (Elrama)
Rev.Jones,Funeral Services (Brookville)
Family Exemption:
Ada E.Cowan,Widow
2,029.00
25.00
15.00
2,069.O(~
I -:,
1,000.0 c..
·--...
Assets Converted at a Loss:
Sale of Two $500.00 2 1/2%
u.S.Treasury Bonds
Inventoried at
Loss
Other Debts:
Barna and Barna,Attorneys Fees (Closing
fee of Don Simpson Deal in Jefferson
County -2/8/67)
Notary Public Fee,Costs Advanced
Preparation of Will
Preparation of 1966 Income Tax Return and
Trip to House
David Simpson,1967 School Real Estate Taxes
INC 0 M E
RECEIPTS
$882.22
1,000.00
30.00
1.00
25.00
50.00
113.43
(117.7B)
219 .4~C
$2,674.1:
u.S.Treasury Coupon,2 1/2%Bond
Hanley &Bird Gas Royalty
Madison Fund Dividend,6/15/67
DISBURSEMENTS
NONE
$12.50
11.70
27.60
$51.8(
-----------------------~;;::::::;:::::;::::::::::::::::::-
·~..
THE DAILY REPUBLICAN~
In compliance with the Newspaper Advertising Act of May 16,1929 P.L.1784,Sec.3.
paragraphs (3)and (25),
County of Washington I ss:
State of Pennsylvania
Personally appeared before me,a Notary Public in and for said county and state.~~l:l:r.k~l1~~P~~~-,who,being duly sworn,deposes and says:thaL ~h_~is
the (;)<>.~~P!J:"of The Monongahela Publishing Co.,a Pennsylvania corpora-
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,attached hereto
is a copy of a not-ice or advertisement,~xactly as printed or published,which appeared
in the said newspaper in its regular issues on.the following dates:
~,MONONGAHELA,PA.
PROOF OF PUBLICATION
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_....E;.~_~_~~~~_t_.~_g~l:'~_'!Qg~~~---------------------..-.--.-..----.---..-------.---..-_.__
that the affiant or the corporation in behalf of which ~~.__.___is acting is not inter-~d~~d~:i,'~;-~%:u:;m:~~~~:;°tl2~t OD__..r.~~~~:?::'~iO::
.......--------------------------------_..---
Washington··County·Reports
~acS~rXfc:MAIN'~ft
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON)
STATE OF PENNSYLVANIA (SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,publis11ed weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COl'NTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
July 20, 27,1967
August 3,1967
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as to the time,place and chara~f the publication are true.
nd ,0 e~.~..~~t .'"EdItor
Sworn to and ;u~re me this ._
3rd at·.-"""'::;/,.day oL ;196 .
~~@..... .••.•.•...•.................c.;.
fl tary Public
KATHERINE C.YARD,Notar ubliG
Washington,Washington Co.,pa,.
My Commission Expires
November 1,1969
---------------------------------~
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
• • • • • • • •e _•••••••
COWAN,EDGAR B.,a/k/a EDGARBOAGCOWAN,Dec'd.
Late of Union Township,WashingtonCounty,Penna.
Administrator:Paul N.Barna,Seven-th &McKean Ave.,Donora,Pa.15033
Attorney:Paul N.Barna,Jr.,Seventh&McKean Ave.,Donora,Pa.15033
QIommouUltu1t4 of ,tUUSYlnUUtU.}
lIus4tugtou (llouuty.ss.
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
-/
on the 1·1th day of July A.D.19 67,before me,
Jesephine M.DOllel.s ,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
Eagar ~.Cowan aka Edgar ~oac Cowan
late of Unien Township in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Paul N.~arna
the Executor in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Josephine M.Douglas ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Paul N.5arna
committing unto hi.the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring him
to exhibit a true and perfect inventory thereof into the Register's Office,at Wa'shington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the·date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this
day of July·
nine hundred and Sixty seTen•
·.~th
in the year of our Lord one thousand
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.:1 I,EDGAR B.COWAN,of the Village of Elrama,Union Township,Washing-
ton County,·Pennsylvania,do hereby make my Last Will and Testament and re-
voke all Wills heretofore made by me.
FIRST:I direct the payment out of my estate of the expenses of my
illness and funeral.I desire my funeral to be a plain one and the costs
thereof kept at a reasonable minimum.Any transfer inheritance tax due
from my estate is to be paid by my estate so that the bequests 'and devises
hereinafter made shall be taken by the respective beneficiaries,free and
clear of such inheritance tax.I direct my hereinafter named executors to
erect a small marker at my grave of sufficient size to be also a marker for
my wife's grave when she is laid to rest beside me.
SECOND:I give,and bequeath my'target practice gun to my stepsons,
Kenneth McCurdy and James McCurdy.
THIRD:I give and bequeath to my nephew William Snyder,my watch and
chain,which he has heretofore purchased from me.
FOURTH:I give and bequeath my gold watch to Charles Smith,the
husband of my deceased niece Eleanor.
FIFTH:I give and bequeath to my wife,Ada Elizabeth Cowan,the
accrued voluntary Railroad Relief refund and the Supplementary Pennsylvania
Railroad Pension refund,under the Railroad Retirement Act which she may
take in a lump sum settlement.
SIXTH:All the rest,residue and remainder of my estate,real and(
personal,I give,devise and bequeath to my wife,Ada Elizabeth Cowan,'--:
her heirs and assigns.If my wife does not survive me,then I give,devise
and bequeath the residue of my estate,real and personal,to my stepson,
Kenneth McCurdy and his wife,Margaret McCurdy,their heirs and assigns,
as tenants by the entireties.
SEVENTH:I do hereby nominate,constitute and appoint my Attorneys,
Paul N.Barna and Paul N.Barna,Jr.,or the survivor of them,as Executors
of this my Last Will and Testament.
IN WITNESS WHEREOF,I,EDGAR B.COWAN,the Testator above named,.have
hereunto set my hand and ,seal to this my Last Will and Testament,consisting
of two (2)pages,this (;?day of February,A.D~,1967.'
-......--..'-_....-.......,.,......-....
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Signed,sealed,published and declared by Edgar B.Cowan,the
Testator above named,as and for his Last Will and Testament,in the
presence of us,.who have hereunto,at his request,subscribed our names
in his presence and in the presence of each other)as witnesses hereto.
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1\ffibnuit (@f 1£xprutnr (@r ·1\iktttiuistratnr
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Qtnuntg nf lIas1Jingtnl1 (.
Personally before me,the undersigned authority,a N.Q.t.g.r..y P1J..Q.l...!.Q _in and for said
County and State,appeared P.9.:ul N..~.B.9.r.n.9.___who,being duly
sworn according DO law,deposes and says that he is the executor ~NlKKr of the estate of
....EDGAR B CQWAN.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of _E.d.g.a.+.:B.~c.QW.g.D...._,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real 'and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each
item made by the above named Executor ~~.
f!ay'?~si'~.a:~~~.;~~~~..~:.~:~;:thU__~~~.},Uav-.',~t _..,,~.._:7.~~AGL.(2 ,"".'."..J-..l..'""'.....IC•••••~A.D.¥<.._....R,..mtfll-'Y···..,xecutor-16oI..!W\l~•
Donora,Wash!ton C(/unty,PI."'y Commission Expires ADDITIONAL INSTRUCTIONS
1.An i%~~tb!i'tA~t be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Oriiginal and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of Will;1 Original and 3 Oopies and 2 RCRI-33,Over $50,000,including Copy
of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.1.513 Sec.5.2,72 P.S.4844.2
lIuntutnrg nub .Apprnistmrut of the goods and chattels,rights and credits which were
of EP..GAR..B..~C..QWA.N .late of .Y.!I!:.?g~gX ~.~E.§J.P...§___
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
REALTY:
None
PERSONALTY:
184 Shares of Madison Fund Stock,valued @ $23.25 4,278 00
Proceeds of Bankers Life &Casualty Company Hospita1izatipn
Policy 31.09
28180
T20loo
118,'a8
4.45
1,000fOO
.24.00
'I189.95
Beneficial Insurance Company,Hospitalization Proceeds
Travelers Insurance Company,Hospitalization Proceeds
Prudential Insurance Company,Hospitalization Proceeds
u.S.Treasury Railroad Retiremend Check dated 6/1/67
Pennsylvania Railroad Supplemental Retirement Check
dated 6/1/67
Western Pennsylvania National Bank,Christmas Club Accounlt
Two $500.00 2 1/2%u.S.Treasury Bonds Redeemable 1967-
1972
,;
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Inventory and Appraisement
IN THE ESTATE OF
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PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form j
Estate of ~.QgAA ~.~~QWAN.,~/~/~.._.
......~Q§AA ~9~g ~QW~~_ .
Deceased
No ~9.s.Qf...l9.Q.~..A A~.
Fiduciary .P.aul N.•...Ba:J:na .
....................~.~~~u:t.Qr _ .
Date of Date of
Decedent's death J.une..4..,...l96.7 _Grant of Letters J..u~Y-7..,1.9.61 _"""
This is the F.ir.S.t a.nd..F.:i.nal account filed in this estate
If there have.been former accounts filed in this estate,list file number or number and term None .
......_---_-_-__.___--__-____-_.._--_-_____..
Election to take
Under or Against will.(cross out one)--.-
Date Election.Place of;
Filed _.............Record _,_ .
Name of surviving spouse Ada...E Co..wa.n.,._.P~.Ce.as.ed : : _ __.___.._ .
List issue,where material:
,,.
Did decedent marry after execution of will?<indicate)m No.Any children born after execution of will?(indicate),
~No.If answer yes,name them ~::c••:•••••••••••••••••••••••••••••••••••••••••••_••••_•••__._••••••••••••.
...__-___..;-___-__..-__--_---_._.
Leg.atees Relationship
Estate of Ada E.McCurdy Cowan Wife
Interest
Residue
Fiduciary,if deceased or not sui juris
Paul N.Barna,Executor
Margaret McCurdy Daught e~r'-:in-Law None
Kenneth McCurdy Stepson None
William Snyder Nephew None
Charles Smith Nephew $~OO watch
List,if exceptions to above:
none
'If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.tma.
If any exception give cause:.
File copy of Noti~~August 22,1968
and date of mailing .
.·i.,..
-.-..,..~
'.,...,
Is estate subject to the filing of a Federal Estate Tax Return?~.C?.~.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.
If the Willmakes any portion of estate subject'to a life-estate,give name and birth date of life tenant n/a .
Give Names and qddresses of all unpaid creditors who are legally'entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
none
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of tiny other facts deemed necessa.qt for the preparation of the adjudication:
The Executor-did not find a target practice gun among the decedent's effects.
,.,~l '\1
Balance for distribution per ace
Itemize any additional debits not shown by account:
Pa.Railroad Voluntary Relief Dept.
Gold-filled watch
Total additional debits (Add)
Itemize,any additional credits not shown -by account:
Paul N.Barna,Additional Executor fee
Paul~N.Barna,-Jr.,attorney fee
Russell Marino,Additional acct.fee
Total additional credits (Subtract)
Balance for distribution
$1,256.00
5.00
$..;L.,.~Q.),.•.QO .
$62.80
31.40
1.00
$95 2.0 .
..,-Jv 1 2.~\f >....
$::-.a1:9.9.A.;.~.+.,.........
$..5.,.15.9..•.7.7..
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Gold-filled watch worth $5.00
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If Family Exemption claimed by Petition,give place of Record:.c.laimed...by..w.id.Qw...&...s.h.Qwn..in..acc.ount
If F 'I E t"I'd d"I'h'.db'f CI''Ada E McCurdy CowanamiyxempIonIScalmeatauIt,give name,re atlOns Ip an aSls or aim:•..................,
surviving .;spouse
List any advancement or distribution on account that has been made,and nature and amount of same:
none
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
'..
1.Gold\watch valued at $5.00 to Charles Smith per P~ragraph 4 of Will
2.Residue to Estate of Ada E.Cowan,Paul N.Barna,Executor
./
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly s.wor.n doth depose and say
that the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc,
- .-h·t~_t~erbest of :;J,..S knowledge and belief,~
--:-:,__swm:n=,to ond subscdbed before ~/:1'.
me thIS..3Qth.day jjof../AUg US.t !9..6.8.f ••••••••••~••!::.
.~~.,'ISignatureofOffice;,::~..~..~'?:!.~:'O-~.
T'tl f Off0 Notary'Public ~-_--..I'e 0 lcer .
,GLADYS C.CHtRISTOPHER,Notary'PubllcOfficeexplresQQOAr.a••WashlDg.WD.,clllJ.llty,.Pt.,••••••••••••••••
My Commission Expire.
february 1,1969 .
i-'tL~l::C')•.I.-
~.No._..9._9.:'?._Q.f 1.9.§.~..1__.A~..A~.!__.
Estate of_~.9_g~E.._~:....9owan,a /k/a............._-
.r;si.g§_~_J~9_~K __g9~§:.9.___ _ .
Deceased iff ,oJ'~'~'I ':0-::;
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.._-__-_- - -.
PETITION SUR AUDI"r
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary.will submit herewith the
followin9,in conformity with Court Rules
adopted effective December 3,,1951,being
rule No.9:po rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order.appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
S.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 orcco\;lnt.,'J31SIt"l3u,v""~11I1":::':V q-v·CJ
8.Certificate of lie'h~l::Ij'N·!c(fs.e3&!r;iY of the
funds for distribution are from judicial
sale of rea,1 .estate.
9 S· d C..l~'~1.I,J;.}1"7'r.'1 t'···.Igne anu ,te'r'hIZE!'u e ectiohs·•if :':',dny
distribution in kind.
10.Copy of Federal ~state Jqx return if es-
tate is subject th(Jk~~~1/"!
_._...r.?~J.._N~....l?~:-'?~9.L ..J.~.=.,._._~~q.·._..._._..
Attorney
~2
I\USSELL l'iARii'10
REG!S T::.R Cf \'iILLS
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PA.
Estate of
.~.lt~~tI.wk/-.
~.QOAO~·
)
)No.
)
)
~~""11'.,.,,of 1961 A.A.
NOTICE OF FILING ACCOUNT AND AUDIT
To the heirs,creditors and other persons interested in said
estate:
,Please'take notice that the First and Final Account of
of the above estate was filed in the
Office of the Register of Wills of Washington County,Pennsylvania,
on and is docketed to the above number and
term.Said account will be presented to the Orphans'Court of the
said Washington County,Pennsylvania,for confirmation and will be
audited by the said Court during the week beginning.on the~!'!t:_
Monday of ~t""1961 at 0'clock p.~M.in
its Court Room on the third floor of the Courthouse,Washington,
Pennsylvania,where and when you may appear if you so desire.
BARNA AND BARNA
BY__--:--::--_~.........----
Attorneys for the Estate
---~~._~~~----------
BARNA AND BARNA
ATTORNEYS AT LAw
SEVENTH a McKEAN AVENUE
DONORA,PENNSYLVANIA 15033
PAUL N.BARNA
PAUL N.BARNA,JR.October 28,1968 TELEPHONE
379-6800
JOHN HANA,CLERK
Orphans!Court
Court House
Washington,Pennsylvania 15301
Re:Estate of Edgar B.Cowan
No.995 of 1968
Dear John:
In the above estate,the matter of an adjustment in the
personal property tax was raised at the audit.At that time the Court
said the new claim was for $49~59 instead of the original $73.55.I
have just received an adjusted copy from the Personal Property Division
and have checked their tax statement and agree that the $49.59 is due.
I think this was the only matter holding up distribution
of this estate.
Sincerely yours,
BARNA AND BARNA
f~~a~:7r
PNBjr:sn
:...~
BARNA AND BARNA
ATTORNEYS AT LAw
SEVENTH So McKEAN AVENUE
DONORA,PENNSYLVANIA 15033
PAUL N.BARNA
PAUL N.BARNA,JR:November 2,1968 TELEPHONE
379-6800
JOHN HANA,CLERK
Orphans'Court
Court Rouse
Washington,Pennsylvania 15301
Re:Estate of Edgar B.Cowan
No.995 of 1968
Dear Mr.Rana:
We received the Adjudication and Decree dated October 30,
1968,in the above estate;and upon balancing our checking account,
we discovered that the following error was made in the Summary of
our Accout.
We listed the Disbursements under Principal as amounting to
$2,674.15 and the amount for distribution as $3,942.17.Actually,
these two figures were transposed.The Disbursements amount to
$3,942.17 and the amount for distribution under Principal is $2,674.15.
Thus,the total amount for distribution of the principal and income
should be $2,725.95 instead of $3,993.97.
I am also enclosing a corrected Schedule of Distribution up
to the calculation of the Inheritance Tax.
Can this correction please be made?
Sincerely yours,
BARNA AND BARNAY~YV1D~
Paul N.Barna,Jr.
PNBjr:sn
Enclosures
3Ju tltr @rp!tauu'Cltnurt nf lIauqiugtnu Cltnuutu
In the matter of the Audit of Account in
J
Estate of.-=E.=:.D..=:G:.:A=.::R:.....=B-=...--=:::C.=.O.:..:,W:.:A:::..:N..L'--=a,!.../.::.;k,!.../..=a 1
EDGAR BOAG COWAN
TO THE AUDITING JUDGE:
No.995 .__o~f=---•19~,A.A.
Enter·__.::m:"YL·.:-.appearance for_=-P-=a:..:u;:.;l=--::.:N:..:.---=B=-a=--r..;:.n:..:a~,-=E:::.:x:..:e:-c=-u.:...:...:..t..:.o~r_o,:.-:...:f_t~h~e _
Estate of Edgar B.Cowan,a/k/a Edgar Boag Cowan,Deceased.
Paul N.Bar a,Jr.
l;ItFi day of Se tember
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
,19~
No.995 ,.of ,19~.A.A.
In re Audit of Accoilnt in Estate of
EDGAR B.COWAN,a/k/a
EDGAR BOAG COWAN,Deceased.
AUDIT
'rarripr fur Appraraurr
FOR
PAUL N.BARNA~Executor
Paul N.Barna~Jr.
Attorney
'~2
j
·.....
...
3Ju tqP OOrp~an!1~Olnurt nf lIas4iugtnn QIuunty
In the matter of the..E.tr.£2Li?:nQ...ft.J:.l.:?J..
Account of :?~.~~..~:..}?.'?:E~.~!.
Executor
ESTATE OF
...~.gg~~..J?-.~..Q~J!.~~)?:!t.I.?:.
...~.~:J~~..~9.~~..~.?Y!.~~.~.
Deceased.
No..8.9.Q Of 19..9.$,AA
<t2,725.95,tij~Y-~
$3,986.95 ~
$..:?,.~.~.L.7.!?
95.20
1261.00
SCHEDULE OF DISTR BUTION
Additional debit asked at audit
Additional credit asked at audit
Balance ~.
Balance pe'r account .
ADJUDICATION AND DECREE
And now ~~.Y.~~~~.~/r ,19.~~,this matter came on for hearing,
audit and distribution at this session and testimony {~ken;and thereupon,upon due consideration
th~e~f9te7%alancefor distribution in :the handsI ~f the Ac.countant.is d~term.i~ed to,be
$~._and the account IS accordingly confirmed,and It IS ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto a'ttached and made q part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
Deduct Clerk's Cost's &Receipts .
Attorney f}.i?:rJ}.~.~..:s.?TP.i?:.
20.00
$3,871.75
Washington County,Division of Personal Property Tax,
per amended Praecipe filed,
Russell Marino,Agent,transfer inheritance tax,$84.16
Interest from 9-4-68 to 11-29-68 1.12
49.59
85.34
$3J822.~~,J~/f7/6f~.j5 '$d~ar~
$3,736.82
Charles Smith,specific bequest in kind of Gold,Watch ,
held in kind and distributed as such at the appraised
value,5.00
$3,731.82
Paul N.Barna,Executor of the Estate of Ada E.Cowan
wife,now deceased,residue,3731.82
No balance
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Form No.RCC·62 (2.64)\THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10.000.UNDER SECTION'701 OF ACT OF JUNE 16.1961.j
EFFEC',l'IY,E JANUARY 1.1962.(FILE IN DUPUCATE WITH COpy OF WILL ATTACHED).'
..~0 7-:..:J-9.-q,.,.OFFICE OF THE REGISTER OF WILLS ../
County of WASHING.TON .
.......... ......~~Hl)...~.•..~?~t:l?of J:>P.I19l='.C!2 •~~:p.n~yJ-.'!~P.i.~", .
(Name)(Address)
being duly SXlQrn .according to law,deposes and says that he is the .ExeclltQr _.Edgar Boag Cowan (Exec.,Adm.,Legatee,Etc.)
of the estate of .Edgar B_..GQW_an_,glkla whose last residence was . . _
(No.)(Street)
_lIni.Q_n TmyD_$_bin."...deceased,and that the whole of the estate of said decedent,who died Q_:!J._:.fl.I _
(City.Borough or Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN(i)ES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HEl.D AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
None oK -j..:3 ;.......
/'rip 'K't,J
./,/'p
J/
P~rsonal Property ~j
184 shares of Madison Fund Stock.valued @ $23.25,$4,278.00
Two $500.00 2 1/2%u.s.Treasury Bonds Redeemable 1967-1972 1.000.00
"
Western Pennsylvania National Bank.Christmas Club Account 24.00
D,~'rre,q~mrv 'R,q;1 ro,qd 'Retirement r.heck dated 6-1-67 189.95
~~6-1-67PennsylvaniaRailroadSupplementalRetirementcheckdated 118.88,""-,
Beneficial Insurance Company.Hospitaliza~tion'Proceeds 4.45
Proceeds of Bankers Life &Casua1tv Co.Hospitalization Policv 3l~09
'...,
Travelers Insurance Company.Hospitalization Proceeds 28.80
Prndent;al Tnsurance Comoanv.Hosoita1ization Proceeds 720.00
;;;~L ~3 Y0~//
/,
./'NOTE:You may expedite the processing of this return by filing with it;and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death.Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names in
which the account is registered..
,
Jointly Held Property Estimated
Value ,
I....'-.:-
_.
-.'
,--~.
-
Transfers within TWO YEARS Prior to Death
That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of
another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
BENEFICIARIES
BENEFICIARIES AND AbDJmSSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or TENANTS 'OR ,INTEREST OF
(State full names of all and their addresses who have illegitimate children DECEDENT .4NNUITANTS BENEFICIARYSTATEYESaninterest,vested,contingent orotherwise,in estate.)are involved,set OR.NO AT DEATH OF IN ESTATE,,forth this fact.)DECEDENT -
-::.Estate of Ade E.McCurdy Wife Yes
~..-~aw .
·MarQ:aret McCurdY ~~Daughter-in-Yes 52
·Kenneth McCurdv Stepson Yes 47
..James·McCurdy Grandson
vpp.lR ..
"..
..William Snyder Neohew Yes.-·Charles Smith Nephew Yes ~.'".",'...;,.'
0 ...
·41i6 Ken~on Dr.--.._.A'0 ~son ark,Pa...-"11·II·
·
·
2
3
4
5
6
1
2
3
4
5
6
RESIDE~T DECEDENT DEBTS AND DEDUCTIONS CLAIMED
~OTE:List first five items in the spaces so provided,observe notations thereon,and instructions.
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
jltEGISTER ONLY
Funeral expenses paid $$
Familyexemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses *
Counsel fees *
Fiduciary commission *
OTHER DEBTS AND CLAIMS
(*)See Note below
,.
,
I
I,
Total
Note:The est..ate..agre;.~..",.a.dVise the Regis~erof W.ills if the amount.actually paidffi·nsettlent of any fee,co.mm;"ion m'd.ht ;a ."at",~:lessltha~~.,th~/7_~~tedamount cIalme:n:;llowed.. .//1<h2 .
SUbscrib.ed7'sWOl"i(to"before me this ,.0u ~
._"..(Executor-~~]{
...!.:,::.;;t.,.:d~y of J \\tY.19../1 a .1.t;l:i..&.M9~~"n .1\1'.~n\l.~.
...~~:~~o~~~~t'ltt~}.~,~?~.~~~1.77:~......(Street Number)
My'Com'~is~i;I;'E~~i~'~'~ol\o ••••P~~.c?~~.,..~~.l)~~Y~Y~~.~~~.
february 1,1969 (City or Town and State)
Having been duly sworn according to law,I do h~certify that the above aP.praisement is ma~in conformity with law 6n this
................~~~....dayOf·····~~f7·····~······,,·G~;~C2~~(L;?,......Z:/~..~(.,;..'?:":<-.y.....~.....d7;'..-t:.....
~ppralser
In the event that any future interest in this estate is transferred in possession 01'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'inheri-
tance taxes at the lawful collateral rate on any such future interest.
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 debts and 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 said schedule above,which greater or lesser amount represents the sum allowed as a deduction.
Dated:.
Register of Wills
-I
,~',~,.1.r
o"./-........~f
),,),
'1;'
Form No.RCC-62 (2-64)
WillAdministration lNo Year .
!
-.;:,.;:,,~.~~--.......IN THE
,f,
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
EDGAR B.COWAN,a /k/a
.....~P.GAA.l3~4G..GQRl\I;:l .
Deceased
:.-~....-....".-.."'"
"*\..I'~"..
"./.".','~.,'~:.~f,t'1-",••••"~/,"-.'41""
"".fi.f.....:~
,,',
j,
'I-
Late of ..y~~~~.~~~~~~P'".~~~.....
CouJ!tyof ../)J~~J:1;i-.-qg:t.~I).
-::I I..",
f"':-;::O rr.;.c::re;,Co~()nwealthof ~nnsylvaniaj~""l ';~:=-;;'!::::r.......:
0:""I..;.---"'"'7--....~I~:!f R~fORT/,~D APPRAISAL
(-""'S_---I ~v,C>•
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r•.)
f\)
~,
..
RCC-SI (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
PAUL N.BARNA
(Executor ~)
IN YOUR REPLY PLEA••
REFER TO 37-29-9
In Re:Est ate 0 f ..,::E=D~G:.:AR:.:...:B:...:.;.....:;C..::.O-.:..;;WAN:..::~/.=:aLlk:.::./L.:a::....___
___---..:W:.::A=S:..:;H:..:I:::.:N=G~TO~N:;:..·County -File No.9435-70
De ar Mr.Barna:
You are hereby notified that the original
appraisement in the estate of Edgar B.Cowan a/k/a
has been filed in the office of the Register of Wills qf Washington
County on July 24.,19 68.Said appraisement reflects the
following valuations:
Real Est ate _--'-......,...~,...".-..."...".,...---
Personal property -..::.6~,3~9~5~.~1~7~_
Transfers -,..-_
Total -..:::6:..1.•.L39.L.5"-l.!.:!1::.L7-·--
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date --'Jl<..:u1.'~y__"'2::z.411-,......1......9:..:::6=8 _
DATE OF DEATH~June 4,1967
Note:This is not a bill.
Si~ned_~o/
Title W.R.CHANEY,CHI"APPiLAISER
---------------,
SUMMARY
~-_...
'P.CC-39 (6-64)
:'O\lM01\:WEALTH OF PFNN~YLV,\NI:\
T'U~:3FEn I XHERITAN CE TAS
It:"\S IDENT DECEDENT
cmoJAN,EDGAR B.a/k/a COWD,EDIBAR BOAG
FILE #9435-70
June 4,1967
06-04-67
07-24-68
ImpORT OF INHE.RITA.NCE TAX APPRAISER
I.the undersigned duly appointed Inheritance Tax Appraiser in and for the County of
#63 Washington ,Pennsylvania,do respectfully report that I have appraised
the real and personal property as reported in the foregoing return at the values set forth
opposite e.ach item in the last column to the right in Schedules "A","B","C"and "E".
d'~~Y~
INHERITANCE TA ApPRAISER ~Dated:
FILE #9435-70
J
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for __
County,Pennsylvania,do respectfully report that I have allowed deductions in the amounts
claimed by deponent,except as to those items where a greater or lesser amount is set forth
in the last column to the right in Schedule "F",which greater or lesser amount represents
the sum allowed as a deduction.
Dated:
REGISTER OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$--------6~395.17 6,395.17._
INVENTORY I
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (SchedUle E)
TOTAL GROSS ASSETS
LESS Debts and Deductions
(SCHEDULE F)
CLE~q VALUE OF ESTATE
=:=::=====:.-.--
6~395.17.__
=====:-======:=
Valuation of life estates or
annuities . . . • .•••$--,-~---
ESTATE TAX ASSESSMENTS $-,--,-----
COMPUTATION OF TAXFORUSEOFREGISTERONLY
T ax on $___,.-!')~10 $~-".___--
T ax on ~,"---,___,.--__!Jl%~
T ax on t ·_-C~$------
T ax on $:@9 $------
Exemptions=======:_(::,)
Total Estate _
TOTAL TAX $___
Less tax previously paid $~==========~~
BALANCE $------Less 5%of tax if paid within
3 months after death $~======~==I===
(:;,)As evidenced by Chari table Exemption
Certificates issued by the Secretary
of Revenue.
BALANCE OF INHERITANCE TAX DUE ~-------~
Add interest at rate of 8%from
to $----------~-----AMOUNT OF ESTATE TAX ASSESSED *~_
Estate tax paid $__
BALANCE DUE $~_
Add interest at rate of 6%from
to $~__-----~
TOTAL TAX BALANCE *---
PAID $
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the
Register of Wills,for proper reason,same should be noted below,with short
explanation.
WiII t N
Administration ~o.
I~THE
Year .
\IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
:EJ:)GA.ItB~.GQ\v~alk./Cl
Deceased
..
Late of ..
County of
\IN.I.Q.N ..~.~...
.WASl:fJ:.NO:'I:'OlL
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
•
Fonn'RCC-2·
c--,.•DEPARTMENT OF REVEN'UE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.171 Z7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE """''''''''~.~y....?4.J......:l::.~~.?.
COUNTY-.....::.....~...!.i.~.~.~.~.~.<?!:l .
FILE NO...94;.2::.7.9..
Whereas..Edgar B Q.Q.~n g/k/<i.late of y.!1.~.9.!l:.J~.~.
in the County of :w~.~h.m.gt.9.n,Commonwealth of Pennsylvania.having died on
the 4 1i.h day of J.~~19.§.?seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Th f I /1 $1 WR Chanev .I'. Iereore,,;:..:~~~,an appraIser du y appomted accordmg to aw,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description of Asset
REALTY:
NONE
WSONALTY:
As oer aooraisement filed
TRANSFERS:
NONE
JT.HELD:
NONE
:;;
Unit Appraisement
Values Made for Inherilancf
Tax Purpoles
,.
".$
NONE
-.
6,395 -I17I
~
...
NONE
.-•.
-_.
NONE I
Total 6,395 17
I
--------------------------------------+-----it------+--"
WASHINGTuN County..................... .
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.......~9.:!i};i:.:I3..~qQW.~~/k/~.
Deceased.
Late of
UNION TWP •............................
Date of Death,c!.~.l9.4.1.:J..:9..9.7..
Appraisement Docket Vol.,.':)7..
Page,?-..9~.9 No 9435.~7.Q..
Filed in Register's OfJi.ce,~~y...?4~19 6.e..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Era.mined and Approved,.
Wrote abo,Ht Appra-isement,.
Appeal ft-om Appraisement,.
Entered and charged,
".
;
~
).]!
':';~~
:~
.Form RC C ,10 DEDUCTIONS ALLOWED IN
THE SUM OF ""....'...$J;./c!f!:!!.
5 r c -t,fiDATEAPPROVED'.
STATEMENT OF DEBTS
AND DEDUCTIONS
ESTATE OF EDGAR B.COWAN,a/k/a ~Rqi},~_B_O_A_G_C_O_W_A_N--..::U:..::;n:.::i:..::o~n,---=Tc.:::o..:.:.wn=sh=ip~,---,P~a:::....:..•.2..-'
JJ'-"G-Cp 4 6DATEOFFILINGAPPRAISEMENT.-:...._DATS OF DEATH _....IJol,;uld.n~e~u,l.._...ol!=..9L;!LL7 _
AND AGENT OF THE COMMONWEALTH
L
.....J'."
REGISTER OF WILLS
OFFICE OF TME
OF _.....,W"""A....S~H.....I...N"'"'G...TO=-N=--_COUNTY
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH<:1t
Josephine M.Douglas Probation of Will 31 00
T.T~!::h;nO'rnn ~Rennrt!::Ach7ert;!::;nO'T.ptf"pr!::12 IsO
Dai1v Republican Advertising Letters 12 50
Russell Marino Inventorv &Annraisement 3 00
Russell Marino Filing Account 16 00
Paul N.Barna Executor's Commission 303 81
Paul N.Barna,Jr.Attorneys Fees 151 ,90
Notarv Public Fees 5 25
Harrv Drum Funeral 2,029 00
Rp".Tohn AQ'rio Funeral Services 25 00
Rev .Tones Funeral Services 15 00
Ada E.Cowan.Widow Fami1v Exemption 1,000 00
Barna and Barna Legal services prior death 106 00to
David 1967 SchoolSimnsonRp~l F.!::t-~t-e:>T~ve:>C!113 43
7{,!/I j ~f.1 1/39
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
I,Pall]N.Barna,Executor HEREBY CERTIFY.THAT.TO THE BEaT OF
MY KNOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.FUNER~cfAr!N~~EXPENse OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF EDGAR B.aD.~.a kna E~DRDECEASED.AS DEDUCTION$FOR
INHERITAN E TAX.PURPOSES.....
--::J.t:J«..(L.S.)
SW AND SUBSCRIBED !IEFORE ME THIS DAY OP'
--;lt~~--.t""-LJ,.~--=,----=~----....'ll ....6..8..-
GLADYS C.CHrRISTOPHER,Notary Public
Donora.Wa3;-.ington County,PI\.
My Commission Expires
February 1,1969
"~1 -~1-1 ~
,Form Rcc-io ...---1(DEDUCTIONS ALLOWED IN
t,',-Af:llENDED .,.aC'i(f:/,,.,-OFFicE OF THE STATEMENT OF DE~THE SUM OF .•••""..."..$...:,::..~.....i ....:~L'..:'..._;
REGISTER OF WILLS
Washington AND DEDUCTIONS DA~---_____~=Z_~LOFCOUNTY
AND AGENT OF THE COMMONWEALTH ~_/"~~fiS--16 .~~
V't'L~/./~/Wo!<P /r%Reglaler of Wills,Agellt
EDGAR B.CavAN.a/k/a EDGAR BOAG COWAN Union Township,Pa.I ESTATE OF LATE OF
I
DATE OF FILING APPRAISEMENT /-7-~,Y OAT&:OF DEATH June 4,1967
DATE NO.OF N"MIi OF PAYEE REMARKS AMOUNT
VOUCH""
Josephine M.Douglas Probation of \Al'ill 31 00"-
Washington County Reports Advertising Letters 12.50"
.'0,_
Dailv Republican Advertisinq Letters 12.50:--
Russell I •Inventory and Appraisement 3.00."Mar1.no -
Russell Marino Filing Account 16 00'.
Paul N.Barna Executor's Commission 303.81
Paul N.Barna,Jr.Attorney's Fee 151 90 -
Notary Public Fees 5.25
.'
Harry Drum Funeral .2,029 00'..
Rev.John Agrio Funeral services 25 00'
Rev.Jones Funeral services 15.00-
.J
Ada E.Cowan,Widow Family Exemption 1,000.00-
Barna and Barna Leoal services Drior to dea h 106 60 ._-,
David Simpson 1967 School R/a taxes 113.43"'-
Washington County Personal Property tax 41.22·-
Paul N.Barna Addll.Executor's Comm.62.80-
T
Paul N.Barna.Jr.Addll.Attornevls Fee 31.40'-
Russell Marino Add'l.Filino Fee on Accoun 1.00
;
Russell Marino Clerk's Costs &Receipts 20.00 I .
Total 3,980.81
COMMONWEALTH OF PENNSYLVANIA }s.:COUNTY OF Washington
I,Paul N.Barna.Executor HEREBY CERTIFY,THAT.TO THE BEaT OF
MY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E srATEMENT/i7/~EBTS,FUNERAL EXPENSES AND EXPENSD 0 ..ADM'N~~8U~'TT£D TO TNE ESTATE'"Edgar B.Cowa"9 a k a Edaar Boon -['r:'1t.IlEDUCT'ONS~.
INHERI NCE TAX PURfo8ES.•$~/}.#Z-/l:~,-/77 L--Y'4 _<L.O.I
OW""AHDOU~,.,...T '0 13±h .....T/'~-,-l.Z "1.31U.//J~...........//'f/A.I/~/.IUV 'A~A
/~~~JO!:N ~Notary Public -."Ixulora,W.::s!;j;:Jtr,1l Ccullty,Pa.
My C()m:r.'~3brt Fxpiras .
Marcil 31,lq~::t
r .'~'L l-'.-"'__'_:.".''..
11u tbt (@rpl1aus'<t1nurt nf IJasl1iugtnu <1tnuuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
Edgar Boag Cowan
In re Estate of .Q9W.~D.,-..~gg~;r..J?,~/kl.~_No 9.9.5.._ _ ,..3.:r.Q.q:t.:r Term,19..6.8 ,AA
P.aJJ.l..N ~a:r.n.a~~x.:r.•....................._A.ttY-s •._J~a.r.na ..&...Bama _ .
"''JtXDateofdeath6.~4.~g.7 _._.___.Date of filing Inventory Appraisement _7.~.22.~6_8 _._.._.__..__.___..
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TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
.-
AMENDED PRAECIPE ITE M Valuation
1967
176 sh Madison Fund @ 10.26 1805.76
..,
1966
169 sh Madison Fund @ 11.82 1997.58
,
1965
159 sh Madison Fund @ 12.!~9 1985.91
196h.
1t12 sh Madison Fund @ 11.h9 2050.4-8
1963
14.2 sh Madi son Fund @ 11.01 18u7.L.2
:
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Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty
19 67 1805 f.I!!t.....180$--7.22 .72 .0.3 8.17
19 66 1995 --1995 ....-7.98 .80 .96 9.74
19 65 1985 ...-198,5 ....7.0JI .7Q 1 _J.1 10.16
19 64 2050 --2050 "-,8.20 .82 1.97 10.99
19 63 1845 --1845 --\7.38 .74 2.21 10.JJ
19
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TOTAL CLAIM $49.59
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
..._.?~.~._....day of._..~.~P.~.~.._....._...........19.~.~_._...A.V.CAPANO,Solicitor
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No 995 ,..3X~g q.t.:r..Term,19 6/1 ,'I:A
In re Audit of Account in Estate of
COWAN II EDGAR B.
A U'O IT
Jrarripr for Appraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
Al-1ENDED PRAECIPE
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A.V.GAPANO,.
Solicitor
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lin tbp (@rpl1ans'<t1nurt nf lIasl1ingtnn <t1nunty
IN THE MATTER OF THE AUDIT OF ACCOUNT
Edgar Boag Cowan
In re Estate of ~.~~!~~.,~~.~~~.~..~!~~__No 9.95 ,..3r.d..qtr Term,19 6.8.,AA
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Date of death._.~.~4~_~1..._.._._.Date of filing Inventory Appraisement __._7~2a~68.__.._.__._._._-.-..--.
JtOOx;mllOOXt
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
...
IT E M Valuation
1968 I
184 sh Madison Fund @ 18.94 3484.96
1967
184 sh Madison Fund @>10.26 1887.84
1966
184 sh Madison Fund @ 11.82 2174.88
lQ6c;
184 sh Madison Fund @ 12.49 2298.16
1964
18h.Ah MotH a ....n Fl1nn @ ,~.J.q ::>r:::hh .Qh.
1963
184 sh Madison Fund @ 13.01 2393.84
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Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty
19 68 3485 --3485 ~-13.94 1.40 --15.34
19 67 1885 1885 7.c;h..76 -45 8.75----
19 66 2175 --2175 -..8.63 .86 1.0lL 10.1)3
19 65 2300 --2300 --9.20 .92 1.66 11.78
19 64 2565 --2565 --10.26 1.02 2.46 13.74
19 63 2395 --2395 --9.58 .96 2.87 13.41
TOTAL CLAIM ~-L/-q 1~9
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
.......2.7-th -day of-Augus:t._._._.__19 .68 .A.V.CAPANO,Solicitor
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No 9.25 ,_3~_Q,_.qtJ."_Term,19..68 ,AA
In,re Audit of Account in Estate of 'if,""",~............J oj.',.~;I'"-...
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AUDIT
'rarripr fur 1\ppraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
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A.V.CAPANO,•
Solicitor