HomeMy WebLinkAboutOC1968-1022 - ESTATE OF SMITHPETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form /
,Estate of Y.~~~.~..~.~~~~~~.
Deceased
No ~.Q~.?..~f.J~.~§A.A.
Fiduciary..J.t At:thur Smith..and..Rab.ert..
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Date of Date of
Decei:lenfs death .JMl:Y ~l.1 ..J9..9.l.Grant of Leifters ~.~p.~J~~g~~l4.)..J.9.6.7..
This is the fj.X".~t..~~.g ;~~.~l account filed in this estate
If there have been former 'accounts filed in this estate,list file number or number and term...NO.t...ap.p.licabl.e.
Election to take Date Election Place of;
~Against will.(cross out one)Filed ¥..~l:~g..h~~~~t~J;hRecord 0···..············:and attached hereto.
Name of surviving spouse ~~~~~~~~~~~~~~.~·~::~.........................................•.............
List issue,where material:
Not material.
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Did decedent marry after execution of will?(jridicate)~.No.Any children born after execution of will?(indicate)..
nK No.If answer yes,n~me them ~9.~~.P.p,l~f:.~!?l~.~:.
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Leg,atees Relationship Interest Fiduciary,if deceased or not sui juris
Jane Morgan Smith Wife 1/3 Not applicable.
Dorothy Walker Daughter 2/27 n "Olive Ferrell Daughter 2/27 II "Roberta Farrar Daughter 2/27 ""Elsie Smith Daughter 2/27 ""Robert M.Smith Son 2/27 II II
J.Arthur Smith Son 2/27 ""Vance M.Smith,Jr.Son 2/27 "It
Paul L.Smith Son 2/27 II "Richard L.Smith Son 2/27 I.r 1.1
L:.ist,if exceptions to obove:Adeemed:Revoked:
No exceptions.
Lapsed:
,
Aboted:,Give Couse:
If partial intestacy,give facts:Not applicable.
Notice to interested parties.Have 011 parties,hoving either vested or c'ontingent interests and 011 crediors entitled
to notice (Court Rule No.9 paragr_qp~~_C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~,'
If any exception give cause:...N.Q...~~~.ep.t.i9.n .•............
Fi Ie copy of Notice ..•~,end date of mailing ~9.~.!~.~..~.~.t~.g ..Aggp.~.t;20 .l9b.8 ""....•.."..,.,....•,,..,
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Filing may be necessary if Court approve
appraisement by State Appraisers of real~
.estate;if,however,the Court takes the
Is.estate subject to the fi Iing of a Federal·~state Tax Return?'alfprai~'eiiien.t"'DY"Exe;clitors';';'frl'[ng\~;ill
..'.DDt bAe nece.ssary.NoneActualpaymentmadeonPennsylvaniaTransferInhentanceIax.I'"\mount :jl.................................•••.....•..•.•.•.••..,.....
If the,Will makes any portion of estate subject toa Iifecestate,give name and birth date of life tenant...lane..Mor-gan
·~~.~~~~f.~~~..~.·!-tf;·.i~~.~~Io~~··~~l~~P.lJ§··irf~lJ.~.E~~·~~··~P.9.g.S.~...~h~..ba.S...~.l~.C.te.d ...tQ...take
Give ~ames an~aWJresses ofalf unpaicI crJaltors ~o are leg~~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 pmts 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:
Not applicable•
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Balance for distribution per account,
Itemize·any additional debits not shown by account:
NONE
total additional debits (Add)
Itemize any additional credits not shown by account:
No~ary fee
."~~'~7t.,..~
Total additional credits (Subtract)
Balance for distribution
$~J.l~.?~.~.§~.
$.......:9.~.Q.Q.-_-.
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$?~.???~.~:?.~.
Ifbalance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Balance is in cash.
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"The Account havin""b3:=n f:tleJ in tLl"t''.Jb,,(.•Q •,
(...,....~i.\nec~c~tt..te "e'...,:.-."'~H'__r"-.,~..~,-:..---,.'...
:aid es);,~te \1il1 be called hJ~:;.udi~r-,.',"'t;~__j
:!H?tambe~\J.2,,196~C\t ,1~;OOI~·~1',.f-l3~::r1 .J....;."!.r04:.1~
(2r ring tr~m~t-"r t:l:I'''J.l~t'fll~~!Le;Tt ;('~n ....';~\:','5 ,:(f\·'l.~,\L.'J r,I''''t
(;ounty.wll!shfi~.Penn 0y1vania:
;',.Respect ~_'lt y 1".~'_.Jo.,:~.'·1 (,.'d:'~..
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And your petitioner will ,ever pray,etc.
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If Family Exemption claimed by Petition,give place of Record:..~1~.tm~.g..9.n..A~.~.9.~.n~.L .
If Family Exemption i?claimed at audit,give name,relationship and basis for ClaimJ'1Q.t...ap.pli.c.ab.le.•............
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:
After determining ~he correct claim for Transfer Inheritance Tax,the balance
should be distributed,1/3 to the surviving spouse (by virtue of her election
to take against the Will of her said husband,Vance M.Smith)and the balance'
'of 2/3 to be equally distributed to each of nine'children,each share
constituting a 2/27 interest of the entire estate.
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary .or representative thereof,
being du'y ~~~~!!._.doth depose and say
that the facts set forth in the foregoing petition are true
to the best of :~h~j.~_knowledge and belief.
.........l';.~Q.l':~'0 ond su scribed before
me .this.:L2..'ay.of..''1"I •••'~••••••••19..~~..~..Q"(L~S1:.-.~~••••••••••••-•••••••--.','"r<f~r ur ml.tu
Signature of Offic~....-...............t.............."'-Z,A ../,JJ
T't",'f""'Off'-Notarv Public ....MSLa.··li···~············-······-··I .e-o.,Icer ;...............................................0 ert 1'1.ml.t
Office •.!'SANDRA L STEWART,NOTARY PUBLlC .exp ~res..--.:,"rXcOmfA(f)"'BO~OUGH""••••••••••••••••••••
.•WASHINGTON COUNTY
MY COMMISSION EXPIRES FEB.23.1972
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Estate of__~aJJ_c.e_._M_.Sm;{..~h__.~_.,,___._._..
Deceased
Fiduciary...J_!_._g!::h~~~~~th and-..---------..-------------_..
Robert Mp Smith,Executors
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:po rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.'
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A or an attest copy of 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 distri,bution 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.
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,Attorney
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KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
A.D.1967 ,before me,
,Register for the Probate of Wills and Granting
day of14th S.pt.~~1j
Josephine M.Douglas
on the
Letters of Administration in and for the County of Washington,III the Commonwealth of Pennsylvania,
the last Will and Testament of
V A NeE M.S MIT-li
late of Mt.Pleasant Township,in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
J.ARTHUR SMITH and ROBERT M.SMITH
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
J.ARTHUR SMITH and ROBERT M.SMITH
committing unto them the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring them
to exhibit a true and perfect inventory thereof into the Register's Offi'ce,at Wafshington,within ninety
days from the date hereof,and to render a just and true account of s'aid administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said·Office.at Wctshington,this 14th
.day of'in the year of our Lord one thousand
nine hundred and sixty-seven
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OF
VANCE M.SMITH
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I,VANCE M.SMITH,of Mt.Pleasant Township,Washington
County,Pennsylvania,being of sound and disposing mind and memory,
hereby revoking any and all Wills by me at any time 'previously made,
do hereby make this my Last Will and Testament,in·manner and form
following:
FIRST:I direct my Executors,hereinafter named,to pay
and settle 'all my just debts and funeral expenses as soon after
1"'1 i ',1
my decease as is conveniently possible.
SECOND:All my estate,including personal property and
real estate,being my farm situate in Mt.Pleasant Township,
Washington County,Pennsylvani~,together with all buildings thereon
and all rights and easements thereto,I give and devise to my wife,
IJANEHORGANSMITH,if she survives me,for her own use during her
lifetime,provided,however,that my said wife shall keep the
build:tngs on sai~premises adequately insured against loss or
"-damage by fire,s?all pay all premiums and taxes,assesmments,and
shall maintain and keep the premises in good condition and repair.
Upon the death of my said wife,or upon my death,,:iJi'she does not
survive me,I give,devise and bequeath all my,es~ate,including
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1 personal property and the real estate afore described in equal shares
to my nine children as follows:
DOROTHY JUNE WALKER,ROBERT M.SMITH,J.ARTHUR
SMITH,ELSIE BLANQ1 SMITH,VANCE SMITH,Jr.,
OLIVE L.FERRELL,PAUL L.SMITH,R~CHARD Li
SHITH and ROBERTA M.FARRARH.
(Page One)
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LASTLY:I do hereby Dominate,constitute and appoint my
sons ~J.Jl.RTHUR SMITH and ROBERT M.SMITH as Executors of this my
Last Will nnJ Testament.
IN WITNESS WHEREOF,I,VANCE M.SMITH,have hereunto set
Signed,sealed,published and 4eclared by VANCE M.SMITH,
the above named Testator,as and for his Last Will and Testament,
in the presence of us,who at his request,in his presence and in
the presence of each other,all being present at the same time,have
hereunto subscribed our names as witnesses.
(Page Two)
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VsneeR.Smith.
COpy OF INVENTORY
,~Notary Public
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'JjtArthur Smith and Robert H.Smith
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April 68
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i lInnrntnrg anb !\ppraisrmrttt of the goods and chattels,rights and credits which were
,Vanec'till·Smitb Mt•.Ple(us,ant Townshipof~"'"'"'late of :"':"'"'.
Washington County,Pa.,taken and made in conformity with the abo'!Je affidavit.
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DOLLARS CENTS
P·ersonal Pt~oert;;Y..i.";,,.''...,.'',,!','_'
SaVings Account.UnlC)n.l~ational Bank.~tcDonald .Offic.e $6 •.590 64
Checking Account,P~ttt$bu~gh ~t1onal Bank$McDopeld Office 3,006 45'
I ,\ntt~~.froi!~F~Zt~:.::\
126 acre dair;"',:a4m~de$ciibedtiE;£ollo--vs:';.~\.
tiLL that cCtxtub»tl7act;of land situate in Mt.·Pl~saut
Twp.,..,yashiD~tou County~Pa.t bounded and described~as follows:
BEGIlfNING at a stone at a corner e~~n to laUdSjf
Fr~derick Krel.ltemey~r:an~John t1cIlva1ne.thence by lands of!:
JOMI McIlvaine!!Soutb;lOO 21''East 1703.8 feet to a tona;
thence by lands of -latnes Dinsmore,South 81°47"Bast 1083.4 .
feet to a stone;th~c,e!by laDds of J.R.McCoy.Not't~4-6 31!
Wost'208.'6 .feet to a altone;thence South 89 0 35'EaSi:--~SJ..:.'
feet .to a tJOiot ill,~h~/idddle ~~f t~c';public road;thenc by
the publIc rond.,,No:~t·.,35 G '.&·'a.!{a~J:";~II~~r.fee~t,t"t!.<U:!~!kC.'~.?._
the road;tbence t~r~1 ,0°~.~;'¥Jaitf.?1~6~·~et t4-ra,,!~~~;..
'thence North 72°46'.,~~~lO[~~:I ~eet to Ii Sta:,!!~i.t~~~,.i\
middle"Qf tbe,road;'tp1JPce bytl1e,middle"o~.the road and ,~,
lands of W.11\eu1.dW$11i~'NbrbbT1·3'.9'Jtf,;XJCEast247.2 feet to'·"
stake;thence nOJ:'ttifi~·i:\t¢<1·oiaiJ~:35¥t~~~{fet~t:b.J8t!st"at~)S~!J6{l t rT &,;q ttl
thence Nortb 11026~,,!7lu'~")4rOg;~~2~'feet't~b:;1aQit'BkO}>tihence:.r:OE:\~llq COJ:.I.GCr
N.OX'th 12°42'East .38.i.lI.~,...f.....ae.t to a·i;..~ake.;ehencoNoreb S·30.\East 76.1 feet toe ~~\(e"ln the road;thence leaving the)(\
road,North 85-°.13·W~t 584..1 feet to 11 stcke;tbence .i '
lijortb.Oo 41:,t .r.icst 1l02':~4:feet to a stake;thence by laodG9~
D.F.'CaldWell and .~~•.~e~kemey~rlt South .62~.~Qt.WEJ_t,.26,%5J\S ,',.'.
fe.et to t~e.place,o:f ,~~ltilaN.G~./c,ontalnltl~12.~~4~3 ,acr~8.t':\,""",.
accoming to 4·sutveymade·by·Chaney &Armstronet~•.!.,Junb.1906.·
BEING.the sam,.e -=l'a~t,~o.£..land,"qonveyed .to RobertS•.Colflwel1.
one of 'thelDi.l1mX!mwm grantors,tiy deed of Alfred S .Mille~
,dated Dec.16t 1908,and recorded 10 sa1d,Rec()rder'8offJ.ceiL~;:_.~"','"
Deed Book 367.page J,69!Excepting and ~~e8e~in8 ¢..-oaitt8~t.'.::';'
set forth 1n dead of·James CeldWel1.et tnf..t()PA~M{ni.nC'n-L OVER~r~corded'i~R~c~rderI8 Off~ce'of wa~b.co••J:'a.in ~eed rsJ,k
',ax ~96:naClA LL31 ~..V~ltu:u-t At!,t,~llLonn on
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TOTAL OF'ItWEln-CR.YT...~--lfi'"'
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hereby certify this to/be a true and correct
filed in
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Continuation of R.nlE8tat~;
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See ~edof Robert S;Cal'dwellll et·~·,to,V-t?ce M.~Smith,dated September
.lOt·~918,rccor~e4 in 'the Wa8hlng~on .COunty Record~!$Offiee,Deed Book,458'page 6H9".-,'.''",/".',
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named AccountantS being duly sworn a,ccording to law,depose andsay that the above account
asstated is true'and correct as ~h~y.~verily believe,
Sworn':a~~subscribed before me thiS..1..2.~.
. .day 0';j~:Ly:.::19 ~~.
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':"SANDRA l:STEWART,NOTARY I'UOLlG
McDONM.D BOROUGH
WASHINGTON COUNTY~y COMMISSION EXPIRES fEB.28.,1972
Wa1shington County,ss:
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..~-4 ..Ro ert M.Smit '
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 Statute and Rule of Court,as evidenced by proofs
'.(,3-~~·t.,/3-AthereoffiledtoNo .
Witness my hand and official 'seal thiS.Q.~.~__d.t.~.
,.~~fdayof.......,..~19 .
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Register of Wills
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The Court is respectfu lIy requested to det:ermine
proper distribution in this estate.
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF VANCE H.SMITH,DECEASED
NO.'I elL OF 1968
FIRST AND FINAL,ACCOUNT OF J.ARTHUR SMITH AND ROBERT M.SMITH,EXECUTORS
April 15,1968
As per Inventory and Appraisement filed;
Accountant takes credit out of the assets of the
estate as follows:
FAMILY EXEMPTION
~27,597 09
1968
July Jane M~rgan Smith,wife
ADMINISTRATIVE EXPENSES
Ij 1,900 00
1967 I
September 14 Josephine M.Douglas,Register
Letters Testamentary
September 18 Washington County Reports
Advertising Estate
22 50
12 50
October 9
September
1968
April 30
April 29
July
July"
July
July
Record-Outlook
Advertising Estate
Georgette Da1verny,Notary Public
One notary
Russell Marino,Register
Filing Inventory
Sandra L.Stewart,Notary Public
Three notaries --
Russe11.Marino,Register
Filing Account
Sandra L.Stewart,Notary Public
Two notaries
J.Arthur Smith and Robert M.Smith,
Executors,Executors'fee
Joseph C.Ralston,Esq.
Attorney's fee
-1-
-----------------~-----
8 50
1 00
4 00
3 00
17 pO
2 pO
1,379 ~6 II
I
1,379 ~6 S 2,830 22 I
..
PREFERRED DEBTS
'1
~)...
ESTATE OF VANCE M.SMITH,DECEASED
1967
September 21 Speakman Funeral Home
Funeral expense
October 12 Robert E.Davis,M.D.
Medical expense
November 11 H.M.Margolis,M.D.
Medical expense
1,645 0
65 00
25 001968
April 26 Kurtz Monument Company
Tombstone
OTHER DEBTS
2 1,935 0
1967
September 20 J.Allison,Tax Collector
1967 School Tax
Total credits claimed by Accountant,
Balance for distribution,
-2-
--=='::':"----~-"-=~ECU_n::nm__r.~-_:a "1J~!j-- .
Estate of Vance M.Slnith,deceased,;
late of Mt..Pleasa.nt Township.Washing-r
ton County,Penna.f
I Letters Tp,stamentary upon the above l
,estate having been granted to the under-;~
signed,notice is hereby given to those "
indebted.thereto to luake irnmediate.pay-
,numt,and to those having claims Or de-l rnands to present them for 8ettlen18nt.
,.T.ARTHUR SMITH.
R.D.4,McDonald,Pa.ROBERT M.SlVIITH,
.R.D.4.McDonald,Pa.Joseph C.Ralston,Attorney,
118 "East Lincoln Avenue,
McDonald,Pa.16-3t
Affidavit of Publication
Before me,a Notary Public,personally
appeared Andrew T.Eiler
who being duly sworn,deposes and says
that he is the authorized 'agent of THE
RECORD-OUTLOOK,a weekly newspaper
of general circulation,published at Mc-
Donald,County of Washington,Pennsylva-
nia,and that the notice attached hereto
was published in the regular issue of said
paper of
Sentember 21,1967
Sentember 28,1967
October 5,1967
and further that the affiant is not inter-
ested in the subject matter of the said ad-
vertisement;and that all of the allegations
of this statement as to time,place,and
character of publication are true.
~C27~
Sworn and subscribed to before me
this-Lday of October 19 67
My Commissi°'bH~~l~m .,.',I I
McDOOJlO '-BOROUGH,WiSHINGJO~~COUNfY
MY (OMMr~SION)X~IRfS ffBflUAS{.V<19A,
,r",~f~f:~·.-'I '.":.,,~':.....
"·1,
Washington County Reports
Washington,Pennsylvania
(PUBL.ISHED ElY 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 ~aid 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,publisbed 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 COVNTY
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:
...............S.~pt~mb.e..r ~.L ~.S.".
...............Q~tob.er 5.*1.9.6.z .
that the affiant or the corporation in behalf of which he is acting is not interested
In ,h,wbjc"m,Uu of.:.sZ:'m ,d"rtl,I".zIOh",II f,,1",,10"01
this affidavit as to the~etdacter ~.pubr . a tr .
Sworn to and SUbscribC:e thi~""''''''''''''~di;:~;
.}.,,,'''~,(ivt)C}o;
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.
• • • • •• • •••• • • • • ••
SMITH,VANCE.M.,Dec'd.
Late of Mt.Pleasant Township,Washington County,Penna.
Executors:J.Arthur Smith,R.D..#4,McDonald,Penna.;Robert M.Smith.R.D.#4,McDonald,Penna.
Attorney:Joseph C.Ralston.118 E.Lincoln Ave.,McDonald,Pa.
:::~:~~~'::::::::"::::..~.~~.~~~~~~'
ijA5 ary Public
KATHE-RINE C.YA~D.Notary P Ii
Washington,Washington ,co.!I
My commission ExP res
November 1,1969 '-'----------
,..
\.No.1022 of 1968
ESTATE OF
VANCE M.SMITH,
DECEASED f
PETITION TO AUTHORIZE THE
CONVEYANCE OF LAND BY ONE OF
TWO EXECUTORS and ORDER
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JOSEPH C.RALSTON
ATTORNEY AT LAW
PROFESSIONAL BUILDING
McDONALD.PENNSYLVANIA
/~/-3L',~
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..
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF
VANCE M.SMITH,
DECEASED
)
)
)
)
)
No.1022 of 1968
PETITION lO AUTHORIZE THE
CONVEYANCE OF LAND BY ONE
OF TWO EXECUTORS
TO THE HONORABLE P.V.MAR INO,PRES IDENT JUDGE OF SAID COURT:
The Petition of Robert M.Smith and J.Arthur Smith,
Executors,respectfully represents:
1.That they are the Executors named under the Will
of Vance M.Smith,Deceased,who died on July 21,1967 and have
been acting in their capacity as Executors since the grant of
Letters Testamentary to them on September 14,1967.
2.By a family Agreement signed by Jane Morgan Smith,
wife of the decedent and by all the children and heirs of the
said Vance M..Smith,Deceased,said Agreement being attached
hereto and made a part hereof,it has been agreed that J.Arthur
Smith,one of the Executors and devisees,should purchase the
said farm for the consideration of $18,000.00.
3.Your Petitioners,therefore,ask your Honorable
Court to enter a Decree,in order to comply with the family
Agreement hereto attached and made a part hereof and authorizing
Robert M.Smith,one of the Executors in said estate,to prepare
and to execute a deed from himself,as Executor of said Vance M.
Smith Estate,to J.Arthur Smith,for the real estate mentioned
in the said family Agreement.
And th~y will ever pray,etc.
COMMONWEALTH OF PENNSYLVANIA)
)SS:
COUNTY OF WASHINGTON )
Personally before me,the undersigned authority,
appeared Robert M.Smith and J.Arthur Smith,who being duly
sworn according to law,depose and say that they are the
Executors and Petitioners above-named,and that the averments
of fact contained in the foregoing Petition are true and correct
as they verily believe.
Robert M.Smith
...,
Sworn to and subscribed
before me this !2d
d~yof August,1968 •
~-:~L&a4:,NOTARY PUBLIC
SANDRA l.STEWART,NOTARY PUBLIC
M~DO'I.~U)BIJRIJUGH
WASHliJGTON COUNTY
r/:y COMMISSION EXPIRES FEB.23,1972
I.'
•
IN THE ORPHANS'OOURT OF WASHINGTON OOUNTY,PENNSYLVANIA
ESTATE OF
VANCE M.SMITH,
DECEASED
)
)
)
)
)
No.1022 of 1968
AGREEMENT OF HEIRS
We,the undersigned,being the wife and children and
heirs and devisees under the Will of Vance M.Smith,Deceased,
do hereby agree that the farm,consisting of 126 acres,located
in Mt.Pleasant Township,Washington County,Pennsylva~ia,
titled in the name of said decedent,shall be sold and conveyed
to J.Arthur Smith,one of the devisees,for a total consideratio
of $18,000.00,al1 taxes to be equally shared by Grantor and Grant e.
WITNESS our hands and seals this ~1l~day of June,
1968.
J~~zJ~d
q0tL
Dorothy June 1 r,a/k/a Dorothr JaneWaker
-L?~?!1 ~(SEAL)~.Smith D
~k,
Vance Smith,Jr•
.r74d o(Q Y&r.1-dL
Olive L.Ferrell
t?ad,~<"'Pau1 L.Smith
(SEAL)
(SEAL>'
~r/dnu:.ft {SEAL)
Ric ard L.Smith
£kk.~\../"~..",572 ~SEAL)_
R01iei"t8M:F8rrarh
Page two
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF
VANCE M.SMITH,
DECEASED
)
)
)
)
)
.No.1022 of 1968
ORDER OF COURT
AND NOW,TO-WIT,this ~)1\daY of August,1968,the
within Petition having been presented in open Court,on motion
of Joseph C.Ralston,Esq.,Attorney for Petitioners,the same
is hereby ordered filed;by.·reason of the family Agreement joine
in by the widow of the said decedent and all of his children,
the Court does hereby approve of the sale of the real estate of
decedent,consisting of a farm of 126 acres,located in Mt.
Pleasant Township,Washington County,Pennsylvania,to J.Arthur
Smith,one of the Executors of said decedent,for the sum of
$18,000.00,all taxes to be equally shared by the Estate and
the Grantee,and Robert M.Smith,one of the Petitioners,is
hereby ordered and directed to sign and execute the Executor's
Deed to his b~other,J.Arthur Smith,on receipt of the
consideration for the said real estate.
3Jn t4r @rp4nnB~QIourt of IInB4ington QIountl1
TO THE AUDITING JUDGE:
In the matter of the Audit of Account in
No.1022,_~o==f--,-.,19~,A.A.
appearance for J.Arthur Smith and Robert M.Smith,
Executors
Enter my
Estate of VanCe M.Smith
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
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No.1022 of ,19---.6..8...A. A.
In re Audit of Acc'punt in Estate of
Vance M~·Smith
AUDIT
'ratript for !\pptriraurt
FOR
J.Arthur Smith and Robert M.
Smith.Executors
Joseph C.Ralston
Attorney.
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~n t4r (@rpqaus'(!Janrt af lIasqiugtau Q!auuiy
ESTATE OF
"Vance M.Smith...............•......•...••..••..•1....•.........•.••••••••••••••••••••.
Deceased.
1022 68NoOf19 ,~
First and FinalInthematterofthe .
Account of ~.:..~E.~~.l};:r-..~~gh..0.ng .
Robert M.Smith,Executors
ADJUDICATION AND DECREE
And now ~.?-.r::~.2::"£y.~.r_,19.~~,this matter came on for heming,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the b41ance for distribution in the hands of the Accountant is determined to be$.2L.52L.9 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 wi1th 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.
...L...,...•~.....:.....~
.......................;Ykl~~
SCHEDULE OF DISTRIBUTION
Balance per account .
Additional credit asked at audit
Balance .
Deduct Cle'rk's Costs &Receipts :.
Attorney ~Q.?~P.D..g.:...R0~.?t9.~.
.75
42.50
$.~~.L~9.?:.~~
~1--t:>f'.p
./.v/)I ()4A -
~ra--e-:~~
't 21,521.94 iJIt'~$ .
$21,479.44
$50.00
25.00
10.00
Credit'to be taken by the accountants for payment of the
following costs and expenses:
Gaitens Agency,
W.W.Kelso
Russell Marino,costs filing petition and order
RussellMarino ,Agent,transfer inheritance tax,$819.10
Interest from 10-21-68 to 2-10-69 @ 6%14.84
Tax due on transfer of assets prior to death,365.13
Interest from 10-21-68 to 2-10-69 @ 6%6.62
Jane Morgan Smith,widow,1/3 balance,by virtue of
election to take against the will filed,
85.00
$21,394.44
19~7-t r Id.-vi:~,I)I,;),tJ-.b~l-"n......~A IJ--I~.?//
1205.69 I¥'-'~.
$20,188.75
6853.50
$13,335.25
Dorothy Walke.r,daughter,2/27 balance,1523.00
Olive Ferrell,daughter,2/27 balance,1523.00
Roberta Farrar,daughter,2/27 balance,1523.00
Elsie Smith,daughter,2/27 balance,1523.00 I
Robert M.Smith,son,2/27 balance,minus $123.92,
transfer inheritance tax and interest on transfer prior to
death,1399.08
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J.Arthur Smith,son,2/27 balance,minus $123.92
transfer inheritance tax and interest on transfer prior to
death,1399.08
Vance M.Smith,Jr.,son,2/27 balance,1523.00
Paul M.Smith,son,2/27 balance,1523.00
Richard L ..Smith,son,2/27 balance,minus $123.91
transfer inheritance tax and interest on transfer prior to
death,1399.09
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No balance
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Form RCC-33
IMPORTANT:
RESIDENT DECEDENT
ExecutorS
...~~.$.htngt;;9.p." " "..".".,.
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.,
IN THE MATTER OF THE ESTATE OF
...........V.?,.P qe.M.!$.J:l:l.~.~.h..
(state full name of decedent)
::.:.;~::~~~~~:~:::-::_-:}".
J.Arthur..Smit.hpnd .....o.p.e.r.t....J1.,.......S.mit.h.(........
~~of the estate of/'he above-named d.ecedent being duly sworn,depose!~
Decedent'died "'".......Jul.y21.
I....'}Name and address of attorney or
other authorized representative to.
whom all correspondence should be
mailed.
.........,19.......6.7....,1'testate leaving a last will,copy of which is hereto attached.}
(lIay).~(Y~ar).L~*»x
J 0 s~phG •Ra,l$t.Qn ,JJ§.J;:?:~t:;~.t.P.SO 1n J\:y~r:tl:1~~
McDonald,Pennsylvania.150,5]
/
That as such E.xe.Cll.t.ar..s deponent is familiar with the affairs of said estate and the property con-
.()I;xt'cutor·Administrator)
stituting the assets thereof and t~eir fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual.name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION .THI SSAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR N~~ES OF HOLDERS TO"DECEDENT
None
..-
(
That the contents of said safe .deposit box or boxes are itemized under Schedules of this
return,with the exception of'the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth full v and in'detail all the
real property in the Commonweal th of'Pennsylvania of which decedent died haVing an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of'death,giVing
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of'record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of'said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of'deposit;savings banks;trust companies;or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to",the 'last
.~..'tinterestdaypriortodecedent's death in the case of saVings bankS,and to the'date of decedent's death
in all other cases;all bonds,postal savings,treasury certificate,s or notes and other eViden~e"~f-:in-.
debtedness of the Uni ted States to th.e decedent;all obligations,whether by statute or agr~~'in~nt ~h~Y:.'-;
•-"¥......"!'!"..........are designated as tax free,of the Uni ted States,or any state,or political subdivi'sion ~hereof',or of":,,_
any foreign co~ntry,.which are owned at,th~time of death;all wearing apparel,jewelry,$ilverware,pic-
tures,books,workS of art,household furniture,horses,carriages,automobiles,boats,.and,it'Tiy and all,
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly eS~imated
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 instrlments in writing for the payment a~~money
of which decedent died possessed,of whatsoever natur~,With interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys p~yable
to the estate from,lifeinsurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payabl~upon the death of the decedent;and all the c~~porate stocks and dividends
due thereoil an_d unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
In the case of securities of close or family corporations,the values reported are as far as
possible substantiat~d.by,f1nancial 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 shorving the assets'and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,Of 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 mllSt be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.."'"
J .i.•The Schedule C attached hereto and made part hereof sets forth a true answer to'each"inquiry
contained therein and in the case of tran!lfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in pos~ession 0;~njoyment at or
after death,said schedule sets forth the nature and value of such property,to whom.tranf'iferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding ·said transfers.'In the case of transfe'rs intended to
take effect in possession or enjoynlent at or after death,there is also attached to the schedule:a,coIlY:
of the deed,trust agreement or other instrument creating the trust.Ther.~is also s~t forth in said
schedule a list of all property,reai and pers?nal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either ,individually or joiptly,by the Ylill,,deeq,or other instrUlllent of another,
with a copy of the instrUlllent creating such power attached to the .sched~le.
•'.,;,. I•.',.'1.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,''the ;nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instrUlllents effecting the vesti ture 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 o~this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
cOllllllissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
~'.death;taxes accrued charge,able for period prior to decedent's death (except.those.allowed under Section
651 of the Inheritance and Estate Tax Act);together With a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of ta.x assessed can be·reassessed in accordance therewith.
~-~-(Ea:eCt£tor~AdministTator).'
R D 1i.4 .
(Street Number),
McDo.nald"P.en.ns.y.lv.ania 15.05.7 .
(City or Town and State)
"E",and "F"as directed therein"That the totals of the appropriate colUlllns in Schedules "A","B", "C",
have been carried forward and properly registered in the SUlIIlIIary.
Subscribed and sworn to before me this .........~~/l.d
.............................:............day of Apx.:.iJ 19 ~.~.~~'"N~···-r.'r-D(l"r,\['BOROUGH
WA5t~I~';::;T IN COUNTY
MY COMri;ISSION EXPIRES FEB.28,H172
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that colUllln #1 in the "Summary"has been properly completed as above-directed.
,-.
RCC-34 (1-64)
~OMMO~WEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE '
BUREAtJ OF COUNTY COLLECTIONS
'TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A".
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property hf'ld by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo!'\wealth 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 s,tatement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
(1)(2)(3\/
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMA TED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
,/lloo£>,~
I )l.(,'~@ /7 ~.=-~;;O~CI~J)
Jl4b)oSD.oo
126 acre dairy farm,described as follows:
ALL that certain tract of land situate in
Mt.Pleasant Twp.,Washington County,Pa.,
bounded and described as follows:
BEGINNING at a stone at a corner common
to lands of Frederick Kreikemeyer and John
McIlvaine,thence by lands of John McIlvaine,
South 10°21'East 1703.8 feet to a stone;
thence by lands of James Dinsmore,South 87°
47~East 1083.4 feet to a stone;thence by
lands of J.R.McCoy,North 4°31'West
208.6 feet to a stone;,thence South 89°35'Est
753.9 feet to a point in the middle of the
public road;thence by the public road,North
35°5'East 396.6 feet to a stake in the
road;thence North 0°44'West 146.7 feet to
a stake;thence North 72°46'East 108.5 feet
to a stake in the middle of the road;thence
by the middle of the road and lands of W.F.
Caldwell,North 35°49'East 247.2 feet to a
stake;thence North 23°47'East 357.7 feet
to a stake;thence North 11°26'East 409.2
feet to astake;thence North 12°42'East
38l·feet to a stake;thence North 6°30'East
76.1 feet to a stake in the road;thence
leaving the road,North 85 0 13'West 584.1
feet to a stake;thence North 0°44'West 802 4
feet to a stake;thence by lands of D.F.
Caldwell and F.Kreikemeyer,South 62°20'
West 2625.8 feet to the place of BEGINNING,
containing 126.403 acres,according to a
survey made by Chaney &Armstrong,C.E.,
Juae,1906.
BEING the same tract of land conveyed to
~obert S.Caldwell,one of the grantors,by
deed of Alfred S.Miller,dated December 16,
1908,and recorded in said Recorder's Office
of Washington County,Pa.,in Deed Book 367,
page 169.
Excepting and Reserving coal rights set
forth in deed of James Caldwell,et UX,to
the Pennsylvania Mining Company,recorded
in the Recorder's Office of Washington County
Pennsylvania in Deed Book 296,page 431.
See deed of Robert S.Caldwell,et UX,to
Vance M.Smith,dated September 10,1918,
recorded in the R~order's O~~·~c~e~~__--~
Washington County~beed Boo 458,page 689
~'*/
Insert this total opposite "real property",Schedule "A"in the X X X X X"As ReP:£~uS-::/t.;st~.ge.f this return.cjo g-$c.}
1-/I ~i 1'1 "I t ~~
/1"~J 7~O
~..5r1°
$--l+l~:+A-Aftt-
/fq 0 SO,0"
RCG-35
,COMMONWEALTH OF PENNSYLVANIA
,TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..
stocks,'mortgages,notes,together with accrued interest or diVidends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in 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.
1
2
ITEM
List and describe fully
Savings Account,Union National Bank,
McDonald Office
Checking Account',Pittsburgh National Bank,
McDonald Office
UNIT
VALUE
ESTIMATED
MARKET VALUE
6,,59,0.64
3,086.4:5""
~tJ",o
DEPARTMENT VALUATION
(Do not write in
this space)
/
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
,.
r.cc-36..
~mP.lfON1\K\LTH OF PENNSYLVANIA
TIUNSFER INHERITAW'S TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TRA.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)yes
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)no
(3)If the answer to (1)or (2)above is in the affir~ative state:
'(a)Age of decedent at time of transfer 74 years
(b)State of decedent's health at time of making the transfer.(Note 1).Mentally o.k ••but was
(c)Cause of decedent's death.(Note 1).Carcinoma suffering from des~ace of
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate which
consideration therefor which was to take effect in possession or enjoyment at or after his death?he died.
(Answer yes or no)yes
(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)no
(b)What was the transferee's age at time of decedent's death?50 years
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)__~n~o~_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)~Ywe~s~__
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others Not applicable.
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)~n~o~_
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__.::;n:..:o~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in th~decedent alone or the decedent and others?
(Answer yes or no)Not applicable.
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
'relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
DESCRIPTION DEPT.VALUATION
(Dept.Only)
7,000.00
1,800.00
1,200.00.......
1,10Q.00/
50.00
180.00
80.00
70.00
10.00 "
6.00""""
675:.,00
180.00
180\.00
500.00
1,200,.00
240.00
400.00
150.00
200.00
50.00
150.00
300.00
600.00
300.00 '"_
400.00 ".-
30.00 .,.,
MARKET VALVE
(Es timated)
-in the TOTAL
28 milk cows @ $250.00
10 bred heifers-two years old @$180.00
8 yearlings.@$150.00
11 calves-over six months @$100.00
1 calf-under six months
3 bull calves @$60.00
16 Sheep ewes
7 lambs-ewes
1 lamb buck
12 chickens
750 bushels of barley
150 bushels of wheat
5 acres of oats
9 acres of corn
4,000 bales of hay
800 bales of straw
1 tractor,Super C,1952
1 Dodge Truck,3/4 ton,1952
1 manure spreader,1964
1 elevator,1955
2 hay wagons,1947
1 combine,1957
1 baler,1964
1 rake,1967
1 corn picker,used,1966
1 grain drill,1948
See attached sheet for continuation./
ITEM
Insert this total opposite "Transfers",Schedule"
"As Reported"column on the last page of this re
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
--20
21
22
23
2~
25
26
i.J."'.
.. •!r
"'.
,.
f •
,....,.~'.
,.....:,,,...'
"','"'."'..
"
'...,
,..;,'
.,~'~
•j '.,J
.CONTlNU'ATION·OF'SCHEaiLEIC".,-''TRANSFERS '"
Estate'0'£Vance M.'Smith,.Deceased',.'·
_ •,..~.to,•
...',~.
."
~
"
........
.~:'~'"
,'
('-~'iii,
•.~,f~.
'.
..
~,~••,f <
.".~:~'..'
A'"
-.,,.',''''',~-"~.;,~,,,
~,'~...~.'•\','.'
~.":.
I-• .~•v'
J,:"';'
f.f';'
tOTAL LISTED,ON -FIRST'PAG:g.,
.....',.•',•?•~.......:•
'II '.':~~,r'.:~,.._,
••,"",~J ',~,~
'47 l'corn'plante~;'1950,·'.l>~'$,'40.06 .........
28 " 1 cult'ivator for-~~up~er C,1952 '.30.00·.........
29 1 disc,1948·,'":i~'",,."."-...,'<--,c'·20~oby
30 1.harrow,1962 '.''.~.30.00.....,..'"'~,,'
31 1 sptayer.,1964.-:,,'...'50.00/'.fTf"\__
32"1 l~me,spx:eade~,1950"','-.,"~I'<-.;,fo.OO""'"...~~_,',,~,
'33 . 1 2-bo,~tom p~ow;~~9.5-0,.,"~·_·"1".t~. ,....g"":25 :OO~··,.'';~...1
.34 .1 mqw!'ng ,~~chi~e ;.~1969..d'~}....',.'.((X';..../:7~:00 '~'.;'1:''!V--m .'eg".
35 1 hay ,loader-,...".: ..:.<c";.•!5:00,......··''.Z;
36 1 sawmill ".'50.60';"'-'.·W 1-\..:
37 tools .,40.:00,....·
38 2 tons'-scrap steel',(.,~~.'.'.•.•.',20.00/
39'lumber '.''.:'t ....;.t:.>,'~.....10.00........
..,'40 1 tw~~whee1ed t3id1et·c "'.·''''~'·:.5.•00/.
41 2inilking machibes .",';50~OO"""
42 i .bulk tank .:.'400·,gal~"1960':400.00/
43 1 vacuum pump,1948 -'~_40.00/.
44'1·barn cleaner,1~5;Z'300.00~
45 2 milk strcliners'.-"5.00/
.,
,i
,-..,
4
1,.':.~,,',"
I,.....~
..
i .
'.
.'
'01 ,
'~\\
~
...,':-\
..'
,~.f
f ""..
"
,.'.):',
.'fc''\'.~•
,..
•<",..-.'-I-..
,-.,>~
....-\'!'....'~..I .'
;'"
','I"
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.'
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,-
l
,.
RCC-37-'(12-63)..
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
0
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFstatefullnamesandaddressesqfallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Jane M.Smith.R.D.1/4.
McDonald,Pa.15057,wife yes surviving legatee
Mrs.Dorothv Walker.R.D.
113 ,McDonald,Pa.15057 dauQ"hter yes ,..p~i ...3••~___1 --~...._-
J .....
Mrs.Olive Ferrell,Hickory daughter yes res'idll;:l,..V 1 -
Penn sv1vania
Mrs.Roberta Farrar Craftor d .'O'V"'UPCl residuarv loo~roo
Pennsylvania
Miss Elsie Smith.R.D.114.
'residuary legateeMcDonald,Pa.15057 daughter yes
Robert M.Smith.R.D.1/4.
McDonald,Pa.15057 son yes residuary legatee
J.Arthur Smith.R.D.1/4.son yes resi 'IlH 'v 1 oo~roo-=.McDonald,Pa.15057
Vance M.Smith,Jr.,Gibsonila,
Pennsvlvania c::nn yes residu::Jrv 1
Paul L.Smith.R.D.111.
Newton.Pennsv1vania son yes residuarv leQ"atee
Richard L.Smith.Hickorv.
Pennsylvania son yes residuary legatee
,.
"\~.
~..,.-....,
~...>~..
0
"\.,.
(
h
Deponerit further says that all'the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
No exceptions.
OF THE
Deceased
ESTATE OF
CJ >-3 'i:J ~........(l)(l)0 III ....e.Vl :::l Vl
Vl Vl 0
,~
...,::s 'i:J(l)e.........
Vl 0;..<'i:J 'i:l,Ill (l)
C'"........
;:0 0 ~'i:l
trl (l)....
Vl ........'-<III....(l)
(Executor-Administrator
must complete "As
Reported"column #1.)
'\.
JI
"
iv,'
I
.\/.'0 ''"
r,
\.t
\?
"
.)
Year
P.'<'THE
(No.
Vance M.Smith
:\IATTER OF THE APPRAISEMENT ','
Will
Administration
Late of.Mt .:E'~~c:lsant':I'()wn~4~p ...
Ji
...
CommoD\\'ealth of Pennsylvania
County of ..tvClsJ::1:i.Ilgt()n .
............
,.-
REPORT AND t\PPRAISAL<'.:J
"
CJ')c:~~>::tl..-....-.......::W en CJ'Jnn?"::r ?"'o ~;;::::::
~'-"'-"
-00-00-00
:~:~~..-..~;..'"~:N :1.0 :0,1J1 ;1J1 :0 ~..-..,0'1 :-....1 :0 "0 ......~.~.:-~.0·0°....'0 .~o 8..
'-"
o
"-0 •
"
-00'-00 '0
J:-.
0'.-
i'-..:>.....":~.
l '.
~.
~
~
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. j
--;;
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......-=(J
::0
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C)c:::;-;'::(f)....·'{j1r:=~l·j __;:D;-W i
Jose;pn;C._:§alsttofil
Attpitpey ='at L~
Mc!l,e-nald1 Pa.
-,,
~)'*-00'0-00"""-00
.,
,-
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(,,..
---------------------------------------------.
R CC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
J.ARTHUR SlHTH &ROBERT SMITH
(Executor ~).
I IN YOUR REPLY PLEA8E
REFER TO 37-51-3
In Re:Estate of V.:..:AN.::.;..:'C:..;,,;'E.,;....=.;M:..:.._S.=.;~MI:..:..=.;T~H~_
_____~WAS=H.:..:I:;::N:..:..G..::.TO.:..:N:.;......County -File No.9456-28
Dear Mr.Smith:
You are hereby notified that the original)
appraisement in the estate of Vance M.Smith
has been filed in the office of the Register of Wills qf Washington
County on August 9 ,19 68.Said appraisement reflects the
following valuations:
Real Estate _--'-......::i4!:.::O:..z.,.:;.O~50::;..::...:.OO~_
Personal property 9~,~6~5~6~.~6~9~-
Transfers ...::!1~8::J1.L.::2:...!5~6:.!..~O~O_
Tota1 --....!I6ou7~,..:J.9:.w6.=.2.Ll.6>L9L--
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.
Dat e ~A!:J:i·ug!Q,.\l!u.2.st!t._9~,L.-:!ol..:.!9:.l=!6.l:!.8-----Sign.&£~~c2 ~
TitleW.R.CHANEY~~RAISER.
DATE OF DEATH:J'uly 21,1967
Note:This is not a bill.
RCC-39 (6..64)
~'O\fMO!\WEALTH OF l'FNN~YLVANI:\.
Tl'-A~~FEH.INHFRITANCE TAY
~~SIDENT DECEDENT
SMITH,VANCE M.
FILE #9456-28
'July 21,1967
.SUMMARY
08-09-68
07-21-67
rmrOHT OF INHERITAtiCR 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 each item in the last column to the right in Schedules "A","B","c"and "E".
~/?ce::J-</e~~_~INHERITAN~AX ApPRAIS R
Dated:
FILE #9456-28
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 OT 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
=====:=
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LESS Debts and Deductions
(SCHEDUL E F)
CLE~q VALUE OF ESTATE
.VALUE AS REPORTED VALUE
$18,000.00.__$
2,597.09._
18,256.00._
45.853.09._
=====:--
AS APPMISED V~",-,"'\.L"",U~E~A;:;.:S_~RE~AP~P~RA~I-""S"",-ED~
40,050.00 $91 656.69 ,------
18,256·09__
67,962.69
======:=
-------,-__'0_------------Valuation of life estates or
annui ties • • . . • . • •$_
ESTATE TAX ASSESSMENTS ~_
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on $;_~fi%*_
T ax on $---J.O;'Z)~
T ax on ~:~24 %============T ax on $.__lfi%$-_
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.
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%fromto $_
TOTAL TAX BALANCE $_
PAID $
FOR USE OF REGISTER QNLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the
Register of Wills,for proper reason,same should be noted below,with short
explanation.
Will
Administration (No.
DO'THE
...Year
:\IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
VANCE M.SMITH
Deceased
Late of .
County of
.:M:'l'•...r:I.¥ASANT...TWP.o .....
WASHINGTON
.,.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Fonn RCC-2
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSY-LVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
.DATE ~~~.~9..?~.?.~§..
COUNTY !l.ca.:.~.~.~g.B?.~.
FILE NO ~9.4.?§.:?.§.
Whereas,.van.c.e M S.mith late of M.~.~~~.~I3:.~~~~.~.
in the County of W.~.s..h.~.~·.~.g.t~.9.p.Commonwealth of Pennsylvania,having died on
the ?~~~day of ~.~;r.19 ??..:seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.w..~.B:.~G.h.~.~}t ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
:
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
REALTY:
As per Schedule "A"40,050 00
PERSONALTY:-----~-:-
As per Schedule ltBlt j9,656.~b69
TRANSFERS:....,....f----
As per Schedule lte ll 18,256 00
JTY HELD:
lONE NONE
-
Total 67.962 69
form~;V:~h t;::::~:.w~acco~~l~~:~a~~e~~~=.;~~~~12e~~;;;l~n~~;:r A,~~...............G7~....................................................................................................~-(mbcr and Street)~~7""'/Penna.~............................~..................,..............."......................................................................,
(Post OfIIee)
..I
WASHINGTON County
.i,
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
N:~rJClil.LM...0~M:!Ttbl-'•.......................
Deceased.
Late of
MT.PLEASANT T'V'iP •..............................
Date of Death,"""."."~.':l:1r...~.~..~~.??",,".
Appraiselllel!t Docket Vol.,.").7 ".
Page,..".""5;:1,::-:3.."""..",,.No 94.5..q.~?$"..
Filed in Register's OfJice,.."."A~.f?t.9..t.19 6$
Amaunt of tax due,$ " " "..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,"".""..
Wrote abo.ut A ppra.isement,
:)..,.
'I.
f'I ~.,
l.
-,:
• I
,. 1J
.~
s
Appeal f1'om Appraisement," " " " "..c -.!..•.v ."""
.",
Entered and charged,
"
r'-lJ
$•..,I
""'..........
JOSEPH C.RALSTON
ATTORNEY AT LAW
118 EAST LINCOLN AVENUE
,McDONALD,PENNSYLVANIA IBOB7
,TILIPHONI 926-8611..:;,
September 11,1968
Commonwealth of Pennsylvania
Department of Revenue
Bureau of County Collections
Inheritance Tax Division
Harrisburg,Pennsylvania
In Re:Estate of Vance M.Smith
Washington County File No.9456-28
Your Reference:37-51-3
Gentlemen:
Your appraisement filed August 9,:1968 ,raised the real
eatate appraisement on this decedent's farm from $18,000.00
to $40,050.00,and is hereby protested for the reason that
your increase is out of line.This estate 'is set for Audit
for September 12,1968~but I shall have it postponed in
order that we can have a hearing before the Orphans'Court
of Washington County.In the meantime,I shall have the
property appraised by two independent real estate appraisers
in order to protect my:clients'interests in the matter.
.i·~"j,,
~
Yours very
Jm:ss
:cc Commonwealth of Pennsylvania
Department of Justice
Harrisburg,Pennsylvania
cc Commonwealth of Pennsylvania
Department of Revenue
Inheritance Tax Division
Washington Trust Building
Washington,Pennsylvania
i~I
,,,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
October 8,1968
Joseph C.Ralston,Esquire
118 East Lincoln Avenue
McDonald,Pennsylvania 15057
Re:Estate of Vance M.Smith
File No.9456-28
County of Washington
The Inheritance Tax Protest Board of the Pennsylvania
Department of Revenue met on the 1st day of October,1968,and
considered the Protest filed in the above estate.The decision
of the Board follows:
The Protest filed September 16,1968,in the above
estate is hereby Sustained in part as follows:
The value of the real estate at the date of death is
appraised at $37,500.00.
For:Warner M.Depuy
Secretary of Revenue
,-COMMONWEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
October 8,1968
William R.Chaney,Chief Appraiser
Inheritance Tax Division
243-245 Trust Building
East Beau &South Main Streets
Washington,Pennsylvania 15301
Re:Estate of Vance M.Smith
File No.9456-028
County of Washington
Dear Mr.Chaney:
Enclosed herewith is a copy of a Protest filed in the subject
decedent's estate.
On October 8,1968,Mr.Richard L.Witmer,Director of this
Bureau,advised Mr.Joseph C.Ralston,Esquire,that the Protest has
been Sustained in part as follows:
"The value of the real estate at the date of death
is appraised at $37,500.00."
Accordingly,you are authorized to amend the record of this
estate to conform therewith.
Very truly yours,
~t1.l~(uH(tudJeph•Shamay,Chief
.erit nce Tax Division
For:Richard L.Witmer,Director
Bureau of County Collections
JFS/llc
Enclosure
cc:Russell Marino,Register of Wills
Form RC C·lO ,'.~
DEDUCTIONS ALLOWED IN
OFFICE OF TME
REGISTER OF WILLS
OF Washington COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS DATE APPROVED .j /t:,:..r;.(,'................................,....1!'......
AND AGENT OF TME COMMONWIiALTH
~-#Y5/..rG~-.<P
LATE OF Mt.Pleasant Township,Washington Co.
COMMONWEALTH OF PE~NSYLVANIA }ss.
COUNTY OF wash~n~ton .
I J.Arthur Smit and Robert M.Smith
ESTATE OF Vance M.Smith
DATE OF FILING APPRAISEMENT '--~c.;.,,:.y_-_0loo2-----IG.~)?"--__DATIi OF DEATH _-'J!:W::!u:.:!:1....;.y-'-!2...l~,--=1~9..:::6:..J.7 _
DATI!:NO.OF NAME OF PAYEE REMARKS AMOUNT
VOUCH""
1967Sept.14 Josephine M.Douglas,Reg.Letters Testamentary 22 50
Sent.18 Washin£ton Countv Renorts Advertisin£Estate 12 50
Oct.9 Record-Outlook Advertising Estate 8 ~O
Sept.Georgette DalvernY,Notary 1 notary 1 bo
Anril 10 Rus~ell Marino.Re£ister Fi1in£Inventorv 4 bO
April 29 Sandra L.Stewart,Notary 3 notaries 3 PO
May Russell Marino,Register Filing Account 17 PO
Mav Sandra L.Stewart,Notary 1 notary 1 bo
May 1 Joseph C.Ralston,ESQ.Attorney's fee 1,379 ~6
May 1 J.Arthur Smith &Robert
M.Smith,Executors Executors'fee 1,379 ~6
1967 20 IT Allison.Tax Collector 309 118Sept.1967 School Tax
Sept.21 Speakman Funeral Home Funeral expense 1,645 00
Oct.12 Robert E.Davis,M.D.medical expense 65 00
Nov.11 -H.M.~1argo1is.M.D.medical exnense 25 00
19681 26 Kurtz Monument Company Tombstone 200 00pr~
/l
.//d L,('iO-t11-ii..<./£/J •~.r~~s',/
~~~£2.~LV'.,£J /000 0iJ
~1P!~~£.h J~'~J ~-I~'75 ~
V(/,
rjdJl It ,10 /
~.j)
I
TOTAL I,..
T-'~---
HEREBY CERTIFY,THAT.TO THE BEaT OF
MY I(NOWLI!:OGE AND BELIEF,THI!:FOREGOING IS A JUST AND TRU E ST,":TEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ACMINISTRATION SUBMITTED TO THE ESTATE OF Vance M.Sm~th DECEASEC.AS DEDUCTIONS;FOR
JNHERIT.A~CI':TAX PURPOSES._ •~.J~.WO.N~Ni.u..C....D...D....TN',:1.-lfd D'Y~~7fr.~~<c.s,,~y ..it <r/t;;,~Robert M.Smith
SANDRA L STEWART.NOTARY PUBLIC
M,~U(""!~'P.80ROUGH -
WI'S~'1;'::;;IN C.-JUNTY
.MY COML/:;SIvN EXPI:?ES FED.28.JCi72