The URL can be used to link to this page

Home My WebLink AboutOC1968-1029 - ESTATE OF MORRISONf\J IN THE ORPHANS'COURT OF WASHINGTON COUNTY.~PENNSYLVANIA IN RE: ESTATE of ANNIE.K.MORRISON JOHNSON~Deceased. TRUST for:E,RNEST Q.JOHNSON~ last surviving Life Beneficiary. j FIRST AND FINAL ACCOUNT OF MELLON NATIONAL BANK AND TRUST COMPANY~Successor Trustee under the Will and by appointment of the Orphans' Court. ..No.1029 of 1968 ORDER OF COURT AND NOW~this:{lday of August~19681 it appearing that MELLON NATIONAL BANK AND TRUST COMPANYI on July 24~19681 filed in the office of the Register of Wills~to the Third Quarter of 1968 of this Court~a first and final account of its administration of the above captioned Trust~and that the time and place for the audit thereof has been fixed for Friday~Septem- ber 13~1968,at 10:00 o'clock A.M'I Eastern Daylight Saving Time~in the Orphans'Courtl Court-Room"Court Housel Washington~Washington County" Pennsylvania~and counsel for the Accountant Trustee"having made known to this Court the pertinent circumstances relative to said trust estate and the attendant difficulty in ascertaining how and to whom notice of the filing of said account and the time and place of the audit thereof should be givenl IT IS HEREBY ORDERED AND DECREED that"MELLON NATIONAL BANK AND TRUST COMPANY.,.TRUSTEE~give notice of the filing of its First and Final Account of the administration of said Trust and of the time and place fixed for the audit thereofl to the Heirs",Devisees~Creditors and •t i .... Other Persons interested in said Trust EstateJ)by advertising notice thereof as follows: By insertion of appropriate notice in the Washington County Reports,the official legal periodical for Washington County.on --------ilr-+-01T~Jtfi-~--={#j~ItbY I-------------------------------_._-------------- and by insertion of appropriate notice in The Daily Notes",a daily news- paper of general circulation in the Borough of Canonsburg,Washington County,Pennsylvania,on~~~t--"'~2:£;g,<-(3) ,-' ___c:)dL~---.~.--------------------.....•said Borough of Canonsburg being the last place of residence 'of both the decedent.Annie K.Morrison Johnson,settlor of said Trust.and Ernest Q. last surviving life Tenant of said Trust,and w~£ow~ed. d vc=--~ .(£~__~~t1i , Johnson. ill THE COURT OF COTV.OV.I:ON PLEAS OF WASHINGTON COUNTY 1 PENNA. ORPHANS I COURT DNISION I· I In Re:( ,), ANNIE K.MORRJSON JOHNSON ''(. ) TRUST FOR ERNEST Q.JOHNSON ( , No.1029 of 1968 ORDER RECALLING ADJUDICATION And Now,May 6,1969,the Adjudication of this Court, dated and filed April 24,1969,is hereby recalled by the Court. The last paragraph thereof (on page 5)may require amendment when the present factual situation becomes known to the court. A further order will be made in due course. p.J. IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA NO.1029 of 1968 / ESTATE OF ANNIE K.MORRISON JOHNSON,DECEASED I TRUST FOR ERNEST Q;JOHNSON FIRST AND FINAL ACCOUNT OF MELLON NATIONAL BANK AND TRUST COMPANY SUCCESSOR TRUSTEE UNDER THE WILL AND UNDER APPOINTMENT OF ORPHANS'COURT OF WASHINGTON COUNTY,DATED NOVEMBER 12,1952 August 7,19681 -,, S U M M A R Y lSCHEDULE"A"1 PRINCIPAL-PERSONALTY Receipts Page 6 $42,783 99 Disbursements Pag~,7 5 496 20 Balance $37,287 79 SCHEDULE "B" INCOME-PERSONALTY Receipts Page 9 $25,993 44 Disbursements Page 9 25 431 82 ,-Balance 561 62 NET BALANCE ,$37,849 41,,, Balance consists of the following: PRINCIPAL-PERSONALTY Collective Trust Fund: Mellon National Bank and Trust Company, Collective Trust Fund "Gil 301 units $19,279 81 Temporary Investment: General Electric Credit Demand Note 17,000 00 Cash on hand 1 007 98 $37,287 79 INCOME-PERSONALTY ; Cash on hand 561 62 $37,849 41 , / IG:aat Receipts SCHEDULE "A" PRINCIPAL-PERSONALTY 1952 Dec.10 Citizens Trust Company of Canonsburg,Pa., Trustee of the Estate of Annie K.M.Johnson, Deceased:Cash and Securities awarded per Decree dated November 13,1952 No.379-9 of 1952 Orphans'Court of Washington County,Pa., as follows: Bonds: United States of America,2.50%Treasury BOnds $5,000.due 12/15/72 $5,000 00 I,i Mortgages: Kenneth D.and Emma M.Weirich Lloyd D.Rhys H.M.and Blanche M.Day M.Mi ller Potts Cash $4,048.61 900.00 1,000.00 18,126.77 24,075 38 1 000 36 $30,075 74 14 Received 3 shares Pennsylvania Power and Light Company,Common Stock at $39.75 per share in the exercise of subscription rights to purchase one share for each Seven shares held of record 4/2/54 $119.,47 Cash expended re purchase 119.47 Disposition of Rights 27 Proceeds sale 10 American Telephone and Telegraph Company rights (Issued to holders of record 10/30/53)$23.75 To reduce carrying value of 10 shares American Telephone and Telegraph Company, Connnon Stock $1,597.60 to $1,578.85 the di-fference being proceeds sale of rights 23.75 1953 Nov. 1954 Apr. 1955 Feb. Sept. 25 22 Proceeds sale 30 General Motors Corporation rights (Issued to holders of record 2/8/55)$28.50 To reduce carrying value of 30 shares General Motors Corporation,Common Stock $1,976.35 to $1,947.85 the difference being proceeds sale of rights 28.50 Proceeds sale 10 American Telephone and Telegraph Company"rights (Issued to holders of record 8/25/55)$31.42 To reduce cartying value of 10 shares American Telephone and Telegraph Company, Common Stock $1,573.85 to $1,542.43 the difference being proceeds sale of ~ights 31.42 FOR WAR D -2 - $000 00 000 00 000 00 000 00 $00000 $30,075 74 1956 Oct. 1958 Feb. 1959 Jan. 1961 Mar. 1964 Mar. May 1954 June BROUGHT FORWARD I I;: 15 Proceeds sale 10 American Telephone and Telegraph Company rights (Issued to holders of record 9/14/56)$70.58 To reduce carrying value of 10 shares American Telephone and Telegraph Company, Capital Stock $1,542.43 to $1,47l~85 the difference being proceeds sale of rights 70.58 25 Proceeds sale 10 American Telephone and Telegraph Company rights (Issued to holders of record 1/24/58)$28.12 To reduce carrying value of 10 shares American Telephone and Telegraph Company, Capital Stock $1,471.85 to $1,443.73 the difference being proceeds sale of rights 28.12 29 Net proceeds sale 57 Pennsylvania Power and Light Company rights (Issued to holders of record 1/6/59)$18.34 To reduce carrying value of 57 shares Pennsylvania Power and Light Company, Common Stock $2,246.30 to $2,227.96 the difference being proceeds sale of rights 18.34 14 Net proceeds sale 30 American Telephone and Telegraph rights (Issued to holders of record 2/23/61)$40.31 To reduce carrying value of 30 shares American Telephone and Telegraph Company, Capital Stock $1,443.73 to $1,403.42 the difference being proceeds sale of rights 40.31 11 Net proceeds sale 30 American Telephone and Telegraph rights (Issued to holders of record 2/18/64)$59.02 To reduce carrying value of 30 shares Americ an Telephone and Te legraph Company,: Capital Stock $1,403.42 to $1,344.40 the difference being proceeds sale of rights 59.02 4 Proceeds sale 114 Pennsylvania:Power and Light Company rights (Issued to holders of record 4/14/67)$15.67 To reduce carrying value of ~14 shares Pennsylvania Power and Light 'Company, Common Stock $2,227.96 to $2,212.29 the difference being proceeds sale of rights 15.6 Stock-Splits 15 Received 50 shares General Electric,Common Stock,in payment of a 3 for 1 split on 25 shares held of record 5/5/54.Original 25 shares retained as part of the split. FOR WAR 0 - 3 - $000 00 000 00 000 00 000 00 000 00 000 00 000 00 SOOO 00 $000 00 $30,075 74: 000 00 $30,075 74 1954 Nov. 1959 May BROUGHT FORWARD 7 Received 60 shares General Motors Corporation, Common Stock,in payment of a 3 for 1 split on 60 shares held of record 9/30/55.Original 60 shares retained as part of the split.· 5 Received 57 shares Pennsylvania Power and Light Company,Common Stock,in payment of a 2 for 1 split on 57 shares held of record 4/20/59. Original 60 shares retained as'part of the split. $000 00 000 00 000 00 $30,075 74: 11 Received 30 shares American Telephone and Telegraph Company,Capital Stock,in payment of a 2 for 1 split on 30 shares held of record 5/28/64.Original 20 shares retained as part of the split. 1964 June 8 Received 20 shares American Telephone and Telegraph Company,Capital Stock,in payment of a 3 for 1 split on 20 shares retained as part of the split.000 00 000 00 000 00 79 60 $733 1,685 $3,030.00 1,344.40 Electric $1,089.72 355.93 Gain on Sale of Assets Net proceeds sale 15 shares General Company,Common Stock at 73.75 Carrying value Net proceeds sale 60 shares American Telephone and Telegraph Company,Capital Stock at 50.50 Carrying value 3 29 1968 July 1961 Nov. 29 Net proceeds sale 60 shares General Electric Company,Common Stock·at 84.50 $5,027.82 Carrying value 1.423.70 3,604 12 29 Net proceeds sale 90 shares General Motors Corporation,Common Stock at 83.$7,425.38 Carrying value 1.947.85 5,477 53 $3,419.50 2,212.29 Aug.1 Net proceeds sale 114 shares Pennsylvania Power and Light Company,Common Stock at 30. Carrying value 1 207 21 12,708 25 1952 Dec. Conversion of Assets Without Gain or Loss 24 Payment in full of $4,048.61 participating interest in Kenneth D.and Emma M.Weirich mortgage $4,048.61 Carrying value 4.048.61 $000 00 FOR WAR D $000 00 $42,783 99 - 4 - 1954 Dec. 1955 Aug. 1962 . Aug. 1953 Mar. Sept. 1954 May Nov. 1955 May Oct. 1956 Dec. 1958 Jan. 1959 Feb. BROUGHT FORWARD 7 Payment in full of $900.participating interest in L1oydD.Rhys mortgage $900.00 Carrying value 900.00 24 Payment in full of $1,000.participating interest in H.M.and Blanche M.Day mo'rtgage $1,000.00 Carrying value ·1,000.00 9 Payment in full of $18,126.77 participating interest in M.Miller Potts mortgage $18,126.77 Carrying value 18,126.77 Purchase of Assets 16 30 shares General Motors Corpor~tion,Common Stock at 65.875 net charges 16 25 shares General Electric Company,Common Stock at 70.625 plus charges 24 10 shares American Telegraph and Telegraph Company,Capital Stock at 159.75 net charges 29 20 shares Pennsylvania Power and Light Company, Common Stock at 32.625 plus charges 17 19 shares Pennsylvania Power and Light Company, Common Stock at 41.plus charges 18 15 shares Pennsylvania Power and Light Company, Common Stock at 44.75 net 20 56 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 9.86849205 21 104 units Mellon National Bank and Trust Company,Collective Trust Fund "c"at 9.71181518 21 127 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 8.55928427 24 126 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 8.65122250 20 117 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 8.51088156 FOR WAR D - 5 - $000 00 000 00 000 00 000 00 $1,976 35 1,7'79 63 1,597 60 664 49 791 09 671 25 552 64 1,010 03 1,087 03 1,090 05 995 77 $12,215 93 $42,783 991 , 000 00 $42,783 99 ". BROUGHT FORWARD $12,215 93 $42,783 991 1959 Dec.28 124 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 8.20153333 1,016 991960 Dec.17 120 units Mellon National Bank and Trust Company, Collective Trust Fund "e"at 8.54042971 1,024 851961 Nov.6 50 shares Armco Steel Corporation,Common Stock at 74.25 plus charges 3,748 06 18 327 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 8.616188644 2,817 491962 Aug.24 248 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 8.855973959 2,196 28 Sept.28 831 units Mellon National Bank and Trust Company, Collective Trust Fund "c"at 8.900273041 7,396 131967 Feb.17 301 units Mellon National Bank and Trust Company, Collective Trust Fund "G"at 64.05252432 19,279 81 1968 July 31 $17,000.General Electric Credit Corpora~ion, Demand Note'at 100.17 000 00 $66,695 54 Cash expendedre purchase of assets 66 695 54 000 00." $42,783 99 - 6 - ;"";1953 Jan.9 SCHEDULE "A" PRINCIPAL-PERSONALTY.. .Disbursements Administrative Expenses, Register of Wills of Washington County, Copy of wili Pa.: $1 35 May 1968 Aug. 27 Citizens Trust Company of Canonsburg,Pa.: Reimbursement for filing and audit costs 7 *Howard o.Stevens:Attorney's fee 7 Mellon National Bank and Trust Company: Termination compensation per market value 6/21/68 60 50 1,500 00 , 1 890 58 $3,452 43 I',:" " t"!'t 1961 Loss on Sale of Assets Nov.6 Net proceeds sale $5,000.United States of America,2.50%Treasury Bonds due 12/1/72, Optional 1967 at 87.0625 $4,353.13 Carrying value 5,000.00 $646 871967 Feb.17 Proceeds sale 2,180 units Mellon National Bank and Trust Company,Collective Trust Fund'"c"at 8.743928464 $19,061.76 Carrying value 19,187.26 125 50 1968 July 29 Net proceeds sale 50 shares Armco Steel Corporation,Common Stock at 50.125 $2,476~66 Carrying 'value 3,748.06 1271 40 -......~-_.. ,*Represe.pts payment on account '. " 2 043 77 $5,496 20 ====F=='~ -7 1952 Dec. SCHEDULE "B" INCOME-PERSONALTY Receipts 24 Citizens Trust Company of Canonsburg,Pa;, Trustee of the Estate of Annie K.Johnson, Deceased:Cash awarded per Decree dated November 13,.1952 No.379-9 of 1952 Orphans' Court of Washington County,Pa.$229 08 Dividends American Telephone 10 shares 7/15/53 30 shares 7/10/59 60 shares 10/1/64 and Telegraph Company,Capita1 to 4/10/59 $540.00 to 7/1/64 555.00 to ]/1/68 522.00 $1,617 00 Armco Steel Corporation,Common 50 shares 3/9/62 to 6/10/68 General Electric Company,Common 25 shares 4/24/53 to 4/26/54 75 shares 8/2/54 to 10/25/61 60 shares 1/25/62 to 7/25/68 General Motors Corporation,Common 30 shares 6/10/53 to 9/10/55 90 shares 12/10/55 to 6/10/68 Pennsylvania Power and Light Company, 20 shares 1/2/54 to 4/1/54 42 shares 7/1/54 to 10/1/54 57 shares 1/3/5S to 4/1/59 114 shares 7/1/59 to 7/1/68 $131.25 1,080.00 939.00 $345.00 3,645.00 Common $22.00 50.40 618.46 1,456.38 975 00 2,150 25 3,990 00 2.147 24 10,879 49 Interest-Bonds United States of America,2.50%due 12/15/72 $5,000.6/15/52 to 11/6/61 Interest-Mortgages Kenneth D.and Emma M.Weirich,6% $4,048.61 12/10/52 to 12/24/52 Lloyd D.Rhys,4% $900.12/1/52 to 12/1/54 H.M.and Blanche M.Day,6% $1,000.1/2/53 to 9/2/55 M.Miller Potts,6% $18,126.77 12/6/52 to 8/6/62 FOR WAR D - 8 - $14 71 39 38 133 41 8 141 60 1,174 18 8 329 10 $20,611 85 I; BROUGHT FORWARD Interest-Collective Trust Funds Mellon National Bank and Trust Company, Collective Trust Fund "c" Interest earned during the period 7/1/55 to 2/10/57 Mellon National Bank and Trust Company, Collective Trust Fund "G" Interest earned during the period 3/10/67 to 7/10/68 Disbursements $4,331 05 1.050 54 i $20,611 85 5 381 59 $25,993·44 1959 Administrative Expenses Feb.20 Accrued interest on purchase oif various securities for period 5/14/55 to 2/20/59 $14 07 1967 Apr.17 Treasurer,Washington County,Pa.: County Personal Property Tax for years 1953 to 1967 567 36 1968 July 31 Accrued interest on the purchase of General Electric Credit Corporation Demand Note during the period 7/26/68 to 7/31/68 14 29 Aug. 1968 !-tar. 7 Mellon National Bank and Trust Company: Compensation as Successor Trustee during the period 3/31/53 to 8/2/68 Distribution ' 27 Ernest Q.Johnson: Net income during the period 3/6/53 through 3/27/68 - 9 - 1.299 67 $1,895 39 23 536 43 $25,431 .82 COMMONWEALTH OF PENNSYLVANIA ) :SS COUNTY OF WASHINGTON ) ARLIE W.OTT,Trust Officer of the MELLON NATIONAL BANK AND TRUST ,COMPANY,the above named Accountant,being duly sworn according to law deposes and says that the disbursements shown in Itheaccounthavebeenmadetothepartiesentitledthereto;and that the account as stated is true and correct as he verily believes. ustOfficer Sworn to and subscribed before me this ;,?~,day Of'_-74~~·~1<:....-__A.D.1968~ REQUEST FOR DISTRIBUTION. Accountant requests that distribution be determined by the Court in accordance with the Petition for Distribution to be offered in evidence at the audit of this account. Mellon National Bank and Trust Company, '.1 '. .J/~~~ I '"~_,,""~.:'."-'.:'.i?..-\--'..".f· a i".J '·r;'-.C .:..t:C::>~:"-.I irt so:.iI··3...1\. ~J::I~.I..:::I • :..·oQ.~.".<l~f""a.6'-:,",\,.)..:'} !~['":lJ•at ~~~1~/"'"""..."VY __~ p,. I•~. :f ·:ji: :- ~~ f-- I r~}~l i !o\;:).. ttlco .1ItIf!:"!JIAJf1J,to w,t.~~...;L<e tAJ,; ~C9 tfi?~,!~tt'!lU~IweOlJl1IT f1t)se!'tN.,JO tit,COlirt i~"~fi:f~~~!Qt;.' 4~..... .~~~.:~~ '.'~~" IN THE ORPHANS'COURT OF WASHINGTON SUCCESSOR TRUSTEE UNDER THE WILL (UNDER APPOINTMENT OF ORPHANS'COURT OF WASHINGTON COUNTY DATED NOVEMBER 13,1952) FIRST AND FINAL ACCOUNT OF MELLON NATIONAL BANK AND TRUST COMPAJ:\lY COUNTY,PENNSYLVANIA 119·/(J;)-f''71'.7?';:: ESTATE OF ANNIE K.MORRISON JOHNSON,DECEASED TRUST FOR ERNEST Q.JOHNSON '/)BALANCE DUE -L ffi --(,g _..~j'J 11. -----F"led ;0 1.(,l) ...~:-".' $:;,....., ;.:;;. .:'j .' J:: j ;;, ~."~.'iI'~J.,'50,-P..at 5"0 V;'; HOWARD O.STEVENS ~ Attorney-at-law Washington,Pennsylvania .~~-- .'; ~r / "" , ;'.i ---_.,.,~.,,-,-,~~~~ .. -~...•j• ill THE COURT OF COMMON PLEAS OF WASHillGTON COUNTY I PENNA. ORPHANS'COURT DNISION In Re: ANNIE K.MORRISON JOHNSON TRUST FOR ERNEST Q.JOHNSON ( ) ( ) ( No.1029 of 1968 ADJUDICATION Marino,P.J.April ,(if',1969. At this audit)the Court was asked to determine the parties entitled to distribution of the corpus of a spendthrift trust created under the will of Annie K.Morrison Johnson,a widow,who died April 18)1915. The construction of the provisions of the will erecting this trust will engage our attention.Mrs.Johnson provided)inter alia)in her layman-draw and probably ho lographic will)Il.. .I desire that thirty thousand be held intac or intangable Ten thousand for each of my son George L.Wm M Ernest Q and the incomes incomes from this divided.These principles or Interests are to be held intangable to creditors none are liable for the payment of.any dept (debt)or subject to any attachment for dept (debt)Neither principals or incom to be assigned or anticipated IlAnd should any of my sons be called by death I desire that their share be added or to revert to the surviving brotherp or heirs if any)I desire/.,, that my personal property be divided'equally between my sons ••.~r ••01.•'.," The decedent had three sons,namely)George L.Johnson,Wm.M., Johnson and Ernest Q.Johnson. her son,Wm.M.Johnson died) All survived her.However)on May 18)192-...._.I leaving no chil~:ren but only a widow;,to whom he willed his entire estate.She petitioned the court)claiming the one-third share of said trust fund to which her husband was entitled during his lifetime. The court,by Crumrine,P.J.,on July 20,1926,rendered an opinion dismissing the petition.The court indicated that the widow of William M. Johnson,although she qualified as an uheirll under the terms of the will,had no standing to demand an accounting with respect to the $30,000 trust fund at that time.The opinion is filed in this court at No.116 August Term,1925. On page 7 of the opinion we:read: "From the language and arrangement of this Will,almost innumerable plausible conclusions as to the intent of the testatrix could be drawn,but if the one central thought - - care of her three sons - -be given its proper weight and importance,but one result is reasonably possible,-that this fund of $30,000.00,is to be~held till the death of the last son,the surviving sons enjoying the increased income. 'When the last son dies,then the corpus can be divided among the heirs then ascertained.II The last son to die was Ernest Q.Johnson,who died June 21,196E' hence the filing of its account herein by Mellon National Bank &Trust Compa,y, successor trustee of the trust fund. In its decision of 1925 the court was quick to admit that the issue presented by the petition was a very narrow one.In the third paragraph we find Judge Crumrine stating:. lIStrictly speaking,then,the only question presently oefore . this Court for determination is whether,under the will of Annie K.M.Johnson this petitioner has any such interest in the estate in question as to give her standing to demand an accounting (a)of a part of the $30,000.00 trust fund,and (b)of the income from the real estate.II"• Hence,as to the Trust Fund,the only pertinent question concerned petitioner's standing to demand an accounting.That question was disposed of by the court's holding that the sons did not get an estate in fee at the death of each son,since the imposition of a spendthrift trust on an absolute estate is not legally possible (citing Moore's Estate,198 Pa.611 (l901).In the latter, -2- a Philadelphia case decided by Judge Penrose,the testatorIs sons were the cestuis que trustent in a spendthrift trust;on the death of the survivor of them a charitable devise was interposed;the latter failed because of the ----:ca1endar month limitation.By reason of such failure,the sons themselves became entitled,at the exptration of the trusts,to the principal of the estate.Howeve , '. they claimed the estate,discharged of the trust,immediately,siqce the " charitable devise had failed.The Supreme Court affirmed,holding that where, 1-.a beneficiary is entitled to the absolute interest,a trust-cannot be ,superimposEd.--, In other words,the tru$t must merge with the remain<;ler-ip order to effect an ••~_T "1 absolute ownership in the trust beneficiaries.The Court explains (page 198): "But merger can only take place where the interests meeting in the same person are of the same character,either both legal or both equitable;obviously it cannot take place where the life estate is under a trust which the law recognizes as valid,and the ownership of the remainder is legal. !lIt is a principle so familiar as scarcely to require reference to authority,that where two estates meet,merger will not be permitted if the purposes of the creation of one of them require that they should remain distinct.(citing cases) An equitable life estate will not coalesce with a legal remainder to the heirs of the first taker -and thus caU$e a trust to protect from creditors to fail any more than it will for the purpose of giving to the equitable tenant for life the power to.dispose of the estate:Eshbach's Est.,197 Pa.153.A remainder in fee in the cestui que trust for life diffE;irs in no respect from a remainder to his heirs.When the purposes of a valid trust require the legal estate to remain in the trustee,no act of the cestui que trust,or no operation of law can take it from him.It may be remarked also,that merger could not,under any circumstances, take place here,because intervening between the life estates of the sons and the ultimate estate is the estate of the trustee to protect the contingent interests of such of the sons as may survive the others,and the absence of any intervening estate is part of the very definition of merger.II When the court in 1925 disposed of the question of entitlement to an accounting,the issue had been fully resolved;anything beyond that was purely obiter dicta.It seems that the court itself must have recognized this, or it would not have taken pains to add,in its decree dismissing demand for an -3- •1.,~I accounting,that llthis decree is made without prejudice to the rights of any of the parties in interest to raise any pertinent questions on distribution although the same may have been covered by the above opinion".The court recognized that the proper time to raise the 'issue of estate in fee was at time of final distribution. We agree thoroughly with Judge Crumrine that this will indicated that the intention of the testatrix was to create a continuing spendthrift trust for the benefit of her three sons,and that the trust must necessarily continue until the death of the last survivor.As stated in Moore's Estate,supra,there could be no merger so long as the spendthrift trust continued.Had this trust been created solely for the purposes of maintenance and the like,without any spendth:hft provisions,the merger could have occurred on the death of each son,as to his share.There is ample authority for that proposition:See Rosenbaum'Estafe,18 Fiduciary Reporter ,431 (1968)and cited cases. Did the sons each have a vested estate in a $10,000 share by the terms of this will?The courts have struggled with the problem of vested and contingent estates for centuries.In an earlycase,Manderson v'.Lukens, 23 Pa.31 (1854),we find the follOWing,applicable in the case at bar: "The question of vested or contingent is not to be tested by the certainty or uncertainty of obtaining the actual enjoyment;for t9-at would make the character of the estate depend,not upon the terms of its creation,but on the form of the result.Neither does it depend upon the defeasibility or indefeasibility of the right of possession;for many estates are vested without possession,as well as with,which are yet.defeasible.IE there is a present right to a future possession,though that right may' be defeated by some future event,contingent or certain,there is nevertheless a vested estate•.An unpos'sessed estate is vested,if it is certain to take effect in possession,by enduring longer than the precedent estate.II ," There is no doubt that each son received a vested estate when the ,, testatrix provided:"l desire that thirty thousand be held,ihtact or .intangible -4- j"""'-. ~.. ,.Q.' Ten thousand for each of my sons •••"naming them.They could not come into immediate enjoyment of the principal because of the provision for a spendthrift trust.Two sons were denied their shares at death because of the continuing nature of the spendthrift trust.Now the last son has died and the estates are distributable.* ~~.. We hold that $10,000 plus any accretion ,is distributable to the, estate of Ernest Q.Johnson,to be used for the p~rposes set forth in his will; a similar amount to the Estate of George L.Johnson':to be used in accordancE with his will;a similar amount to the heirs of WiLliam M.Johnson,who is ,' stated to have died May 18,1924,survived by his widow,Rose Bell Johnson and no children. By the Gourt,("-'.If \-f.-,j /', \i.iV /L(//~ '-.J v ~.p.J. *Note:The court is greatly indebted to accountant1s counsel (Howard O. Stevens,Esq.)for the industry and zeal displayed by him in preparing '"' the many exhibits made available to the court in this matter covering more than a half-century. -5- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~PENNSYLVANIA ORPHANS'COURT DIVISION <. In Re: J ANNIE K.MORRISON JOHNSON TRUST F'OR ERNEST Q.JOHNSON No.1029 of 1968 AMENDED ADJUDICATION AND NOW..this tlf'day of January~1973.the Adjudication of this Court.,dated April 24.,1969,is hereby affirmed~except for the last paragraph of said Adjudication which we will substitute as follows: We hold that $10.000.OO~plus anyaccretion,~isnow distributable to the estate of Ernest Q.Johnson~to be used for the purposes set forth in his Will;,a similar amount.plus any accretion,is now distributable to Mellon Bank,N.A••successor by merger to Mellon National Bank and Trust Company, Successor Trustee under Last Will and Testament of George L.Johnson,deceased.. to be used for the purposes set forth in his Will;and a similar amount,plus any accretion,is now distributable to the estate of William M.J ohnson,deceased~ to be used for the purposes set forth in his Will. o IN THE ORPHANS'COURT OF WASHINGTON COUNTY..PENNSYLVANIA Estate of Annie K.Morrison Johnson,) ( Deceased,Sur Trust for ) (No.1029,of 1968 Ernest Q.Johnson,Surviving Life ) ( Beneficiary.) EXHIBIT "A" REFERRED TO IN..FILED WITH..AND MADE A PART OF,THE AUDIT PETITION IN THE ABOVE CAPTIONED PROCEEDING. ) ,The said Annie K.Morrison Johnson died,testate,on April 18, 1915"leaving a Last Will and Testament dated March 51 1913,duly probated May 12,1915,and remaining of record in the office of the Register of Wills of this county in Will Book 28,page 360.The pertinent parts of her will under which the above captioned trust arises are as follows: "Canonsburg March 5th 1913 \ ll~ealizing the uncertanty of this Life,and the certainty of death,and the importance of have property being ready,and desiring to /the /entrusted to my care by an all wise Providince disposed of in a manner I ,deem best,Estimating at this time between forty five and fifty thousand, I desire that thirty thousand be held intact or intangable Ten thousand.for each of my sons George L.Wm M Ernest Q and the incomes incomes from this divided.These principals or Interests are to be held intangable to Alsa-the-sFk-k-hou£€-eli-the-eorner-of-Pike-&t- 1;0-00-heM intact-fur-th.e -use-cl-Wr:rr M -.Joh:nson- creditors none are liable for the payment of any dept or subject'~to any attachment for dept Neither principals or incomes to be assigned or anticipated VlIr also desire that the brick house on the corner of W Pike St be held intact or any possible event of [Bankruptcy proceedings for the use of W M Johnson XPage 1 of Will) "And should any of my sons be called by death I desire that their share be added or to revert to the surviving brothers or heirs if any"I desire that my personal property be divided eaqually between my sons" * * * * * !IAfter all expences have been paid and bequests made"The remainder of my estate is to eaqually divided between my three sons"If anyone of my sons is in dept to the estate it is It is to be taken from his share" (Page 2 of Will) IINone of these princilis interests or installments of the thirty thousand or the brick corner house are liable for the payment of any dept or subject to any attachment for dept Neither principals or incomes to be assigned or anticipated by any of them"If my sons should not have heirs I desire that it be used to further Mission work Home and Foreign also Sabbath School and Temperence work and to be known as a Memorial to Mrs Annie K Morrison " Johnson I name my sons as executors to see that my wishes are carried outl and they are at liberty to have anyone they wish to assist them (Seal)Annie K Morrison Johnson" (Page 3 of Will) , " I I \.f dS'b ~~0-~L-:L ~,~L~_~.~f!Z- !I.~;/11 ~.:Ln j~LLd-.~!.~J---:~~·1i\f~~~/J7j~K~J~~~~~~.Il~A fL-..k$-<-II Jt ~I.L-Lnc-'.".....'.1 .~.~~=~..~.-:--"-.-.::==-===--===~.~._~------------_.::~.,--~---;-::::-._-~~,_~__~~.._-.~.-.--r__~_',..,......_._.........,.....~......~.1_p_~"~:-rr-' ,.,. '! t .! I ! jI, Ii ! , I !I f-._.._-~,. ,~.I,./1 fd, ·RE:ACT OF 1855,APRIL 26,P.L.328,SECTION 11,AS AMENDEDBY-THE-AcT-6F-19i1;-JUNE-7:P.-L:-702~-SE-CTIONl:-WHicHwouLDA~~~~B_fi~~=4:~iG:g~~b~=f~r~~~:(t1-=6fk}J}Jl~I{~)IQll~I]9B-:' .r.Q.Ii1'iS.9lJ..l_~~~~~§~I2. Act No.347 of 1855,April 26,P.L.328,Section 11,as amended by the Act of 1911;June 7~P.L.702~Section 1#10 P.S.12, "Relating to C~rporations and to Estates held for Corporate..Religious and Charitable uses",which was in effect as of March 5,1913#the date of the will of Annie K.Morrison Johnson,and on the date of her death on April 18,1915,provided as follows: "Section 11.That no estate,real or personal, shall hereafter be bequeathed~devised,or conveyed to any body politic~or to any person in trust,for religious or charitable uses,except the same be done by deed or will attested by two credible..and,at the time,dis- interested witnesses,at least one calendar month be- fore the decease of the testator or alienor,- a disinter- ested witness being a witness not interested in such religious or charitable use,this act not being intended to apply to a witness interested in some other devise, bequest,or gift in the same instrument;and all dis- positions of property contrary hereto shall be void, and go the residuary legatee or devisee next of kin, or heirs,according to law:Provided,That any dis- position of property within said.period,bona fide made' for a fiifr valuable consideration,shall not be hereby avoided." The foregoing section was repealed,insofar as it related to estates,real or personal,bequeathed or devised,by the WIlls Act of 1917,· June 7,P.L.403..Section 27,(see Historical Note at 10 P.S.,Section 12);and Section 11 of the aforementioned Act of 1955,as amended by Section 1 of the aforementioned Act of 1911,was repealed in its entirety byAdNo.70 of 1939,May 16,P.L.141,Section 2,lOP.S.12.. Note:10 P.S.12 refers to this repealer as follows: ttRepealed.1939,May 10,P.L.141,Section 2", whereas 1939 PamphletLaws,page 14.1,indicates that the said Act No.70 was "Approved·-The 16th day of May,A.D.1939.lI Section 26 of ithe aforementioned Wills Act of 1917 provides as follows: "This act shall take effect on the thirty-first day of December,one thousand nine hundred and seventeen, and shall apply to the wills of all persons dying on or after said day.As to the wills of all persons dying before that day,the existing laws shall remain in full force and effect.II • The said Annie K.Morrison Johnson died"testate"on April!- 18"1915,leaving a Last Will and Testament dated March 5"1913"duly probated May 12,1915"and remaining of record in th.e'office of the Register of Wills of this County in Will Book 28.1 page 360"which was unwitnessed.The above provisions of the Act of 185.5"as am.ended by the Act of 1911"would therefore render any bequests or devises to charity contained in said will,void.Said act provides that IlAnd all dispositions of property contrary hereto shall be void.and go (to)the residuary legatee or devisee next of kin"or heir,according to law." The word "to"in parenthesis above was contained in the original Act of 1855.but was omitted in the 1911 amendment thereto. The quoted section 11 on the first page hereof.in which the word "to" is omitted.is quoted verbatim from the Act of 1911 as it appears in the Pamphlet Laws. A .,\,1\-~.;'"~()~~!~yrLWj;.Il1151t.:.. -........'-~........~......_,..•,'-1 "j')J\{.,...1.rI'/:+-VC",::'t/:;~1olo '", I . o / ---.----_._.,,. -::fn.i2e I, t:::'S Ja}~.0.1-I.,.,.I . 4'Y-i')I'C.1(.~tlarq:LO~Joh"tS(.\'r\rio.47 @,rJ.PkT :3 ~L, .7~/-t>+;;;>"1 r0 r ,Cf ~.)C~\'¥~+i'YI e 11~ ~. II o I [!I -,1--------- II I ..""...-...---. I"..."-'...-"..-....,_. I i f~.t.-j v -1- Washington County, '-Pennsylvania., NO••12 .MAY TERM,1 9 1 ,.- 73a(Jktt·Ad o;;}:t-/o -470;C ~s (, (In the orphans'Court of ) ( )DECEASED. " that letters testamentary have been ,duly issued to them by the last will and testament of the said Annie K.Morrison Johnson,a.nd Your petitioners therefore pray your honorable -TO THE HONORABLE,THE JUDGES OF SAID COURT: -The petition of GEORGE L.JOHlfSON and ERNEST ~o JOHNSON,respeotfully represent:- Tl~t they are the duly appoint~d executors of the '~ustee,all of which provisions are fully set out in the said Court to appoint a trustee to receive the said Thirty Thousand ($30~OOOQOO)Dollars and to invest the same in good securities 9 and pay over the incomes therefrom,leas reasonable cQromissions and expenses,to the persona legal~entitled to receive the i will of the said Annie K.Morrison Johnson,a copy of which is hereto attached and made a part of this petitionQ Thousand ($30,OOOQOO)Dollars be placed in the hands of such!, :'~ '".' ,.-~-~"'''''--''''~-~._..._.....,,,~.....,.-."_..-.-'~-, -.'".-._.._._.__.-........-._---'--.._-_._,_.._"-,-_._.~--...---- same,under the terms of said will~ !IJII1J i .,} ,'1 I ,/' :j- ", d~1,1 ;1 ;,j' '.;.1'F!J ,I Ij,I :j J .1J..~ f'i j ..'"., ... STATE OF PENlfSn,VANIA~, COtr.1TY OF WASHINGTON. ) ) ) " S31t ;;:7 E XEWt1 ~O.R 8. I' 1 Before me 9 the undersigned.authority,..personally appeared .G:l1J,Qlt.r~L.,.,.JIQIDl§Ol,Who being duly sworn according to la.w, deposes and says that the facts set forth in the foregoing petition are correct and true. , ,-rLrt:8~~Sworn to and subscribed )Jt:before me this _//---d.ay ,of J U 1T E ,AIt D.t 1 9 1 51t .~»C~--d:rr-~ -:J l'!J.ty CO::runission 'l{;"'Dl'r"",111I',.;::~,.£.:.....1;'Q .........n'"My COmmi s s ion Expiras __~;_r(1_.,':'_<!_',\_7_i...~2_.-...J".....n_"_,,_,,,,_,_'r:',_"""'r,__ - I,William M.Johnson,am aoquainted With the faots set forth in the foregoir.g petition and hereby join With the executors above named in asking for the appointment of Citizens Trust CompanyofCaJ.1onaburg,as trustee. - -....---.-.----.-----------------.-.~-.----..-~-.~-.--··-'c-··------"-"•.-.•_..~._... '.\.", .I-"•• deceased,and to safely invest said sum in good secUl'ities and. ..t; .AND NOW,JUlrn ..2../f ,~915,the within petition presented in open Court,and upon dueoonsideration thereof,the prayer of the petition is grantedg and the Court hereby appoint" the Citizens Trust)company of Canonsburg,Pa.,trustee to reoeive the sum of Thirty Thousand ($30,OOO~OO)DOllars,as provided in the l~st Will and testament of the said Annie K.Morrison Johnson, ,"i! pay OVer the income therefrom,lesa reasonable COmmissions and expenses to George L.Johnson,William M~Johnson and Ernest Q. Johnson in equal proportions 1n aocordance With the terms of said Will. .,:"., -3- ,. ··~···""·-·"'-"'~·"':-·""-~-'-._P_-""",--~-_.,v_·~·-..--..----'---P-------~--.".S..,---~-.;>.-~.._..41-..___..-_._~-___.._.._"_____..___.__"....,.__. , 1i•J ~ I1 .. ,..".~...,,'.,..". ~.'.. i./ I :. i I , " !Canonsburg March 5th.1913 Realizing the uncertaint~of this Lit~,and the certainty of death9 and the importan~e of be~ng ready,and desir- ..1ng to have the propertJr entrusted to my care by an all wise Provi- dence disposed of ina ma~er I deem best,'Estimat1ng at this time between forty-five and fif'~thousand,I desire that thirty. thousand be held intact or intangable Ten thousand for e~ch of my sa~'lS George L.Wm M Ernes"c Q.and the incomes incomes from this' diVided.These prinoipals or In:teres'cs are to be held the use af W M Johnson for the payment of any debt or subject to any attachment for deb't·Neither principals or incomes to be assigned or anticipated ..; I also desire tr~t the brick house on the corner ofW Pike.St be held intact or a~possible event of Bankruptcy proceedings for i!I . ,And should any of my sons be called by death I desire that their share be added or to revert to the surviving brothers or heirs if any,I desire that my personal property be divided eaqually I desire that 300 Three Hundred hundred be given to e.Woma.n Hospital or a school for girls where most needed,as a memorial to to Mrs$Annie K.Morrison Johnson and her sisters Mary and Margaret Morri8on~ I also desire that $100 One hundred be given to Home Missions where most needed. I 8.1ao desire that Six thousand be used'&5 t.o 'build a.Mossoleum, and my Husbands and little sons remains be placed their in After all expenees have been paid and bequests m~de~Tho remainder of my es'ta'ce is to eaqually divided.'between my three song,If anyone of my sons is in debt to the estate is is It is toea taken.from his sharee Fons of these prin les interests or installments of the thirty thousand or the brick corner house are liable for the payment of any debt or subject to any atta.chment for debt Neither .principal or inoomes to be assi~~ed or anticipated by any of them, If my sons should not r~ve heirs !desire that it be used to fUl·ther llisaion work Home and Foreign also Sabbath School and Temperance work and to be known as a memorial to Mrso Annie K. H01"rison JOMSOr..I name rrq sons as executors to see that my ,'.wishes are carried out,and they are at liberty to have any one .they wish to assist them .. 1";. '.r)1 ~~ j I.j i (Seal)Annie K.Morrison Johnson ~ " tn''-.~~.~ ,,("- 0)'~\.,1~~~~~"\V ;J~ .~~ ~ t" .", d -t 3-J ~,.t .~ ~;:J' ."~• ~bt 1 · ~. I 10 ,\'1 II'i,j fI.I !."~) I' ~ ~. 1[, !/,I ' {; ~. t::F'4,1.,t ,C ;1,: ~,~~1".,.'.'I ;( :J."i'l,r I"..'~" II 1 : fi&'iR~':f,::,I.': 'i lIt;. i:-I;.'~hIt f:"II •';j,,.'0,,(..:......"..... ~\Y.T~M,1 9 1 5. QE DECFJ"SED. Jv-...-. /-(:;;J.. ~ :~J.lli1I~Kn,..M~.RE.l~mI :lQlQL'?..!lJ~, =~----00000000 ----__ DECREE WITHIN9 =-----00000000 ~~~_ ,.,L/"7 .--.' ;.::':~:;),..,._. ."/..,'~.~.:>~...., (,:.-<i'.) "'t.,...,.,~•.'::>'..:~../ M..cl~VAiNE.WILLIAMS &McCREIGHT '-"'ArrORNEY!;AT LAW WA'SHltIG'TQ'N;PENNSYLVANIA ---~---000000000 --~ J~JY~~L~1:.QJJ.JLQJl a-UD1J:tTLAElLlJ;.~ .1 Ii II tl Z ~E. :uo () 1<'S 'it ,~T ~.6i!.~~"'"f.\\.~;"ti_,~ i,. ./..... ~. iJ-,I\ f!;:: , ~.... ~{ { '{ i , \;. I ; f,:~:l,~ <":r.~, .\,;',./ .'......~. ."t::R:\V4!""~"•."'- ~",. I ':' \. i~ Ii [t'<. r '. -. I ! I I I!,;'A).I;~,::'<:-.!: i f - ! 1 ;. t ;'.'~r 'J r",, l',.'. f·..t.-~,,~ -,.J IN THE ORPHANS'COURT O:F,WASHINGTON COUNTYI;PENNSYLVANIA Estate of Annie K.Morrison Johnson, Deceased,Sur Trust for Ernest Q.Johnson,Surviving Life Beneficiary. ) ( ) (No.1029 of 1968 ) ( ) EXHIBIT "B" REFERRED TO IN"FILED WITH"AND MADE A PART OF"THE AUDIT.PETITION IN THE ABOVE CAPTIONED PROCEEDING The following memoranda of events and happenings whichl except as otherwise indicatedl to the best of Accountant's knowledge and beliefl as well as that of its Counsell are true and correctl and are being submitted in the hope that they might be helpful to your Honorable Court in arriving at its Adjudication in this estate. Annie K.Morrison Johnsonl widow,died on April 181 1915, leaving a holographic and unwitnessed Last Will and Testament dated March 51 19131 duly probated May 121 19151 and remaining of record in the Office of the Register of Wills in and for Washington CountYI Pa."in Will Book Vol. 28,page 360.The said Annie K.Morrison Johnson was inter-married with John G.Johnson..who pre-deceased her..he having died on February 171 1903. Four children were born of this marriage,namelYI John VanEman Johnsonl William M.Johnsonl George L.Johnson and Ernest Q.Johnson. The said John VanEman Johnson pre-deceased both of his parents"having died in infancYI unma~riedl and without is:sue,on February 11"1880.The latter three sons all survived their Mother. Re:$301 000.00 Trust Under Will of Annie K.Morrison Johnson The said Annie K.Morrison Johnsonl by the terms of her WillI a certified copy of which is among the papers filed herewith,created..inter-alial what this Court interpreted to be a Spendthrift Trust in the amount of $301 000.001 the income from which was to be paid to her three surviving sonsl William M.Johnsonl George L.Johnson and Ernest Q.Johnsonl for and during their naturallivesl and the survivor of them.An Adjudication by your Honor- able Court would appear to be required in order to properly ascertain the ultimate disposition of the remainder or corpus of said Trust in accordance with the terms of her Will..following the death of Ernest Q.Johnsonl the last remaining life tenant. The proceedings hereinafter referred to at No.116 Aug.Term" 1925 O.C."of this Court"and the Opinion and Decree of the Honorable J. Boyd Crumrine"then President Judge of this Court"made in connection there- with"might have considerable bearing on the matter"as in the Decree appended to the aforesaid Opinion"he states: "This Decree is made without prejudice to the rights of any of the Parties in interest to raise any pertinent questions on distribution although the same may have been governed by the above opinion.IT In her Will"decedent named h.er three sons"Executors.William M.Johnson renounced"and Letters Testamentary on her estate were accordingly issued by the Register of Wills of Washington County to George L.Johnson and Ernest Q,Johnson"~the remaining'two sons. On petition of the said Execu.tors"filed to No.42 May Term"1915" of this ·Court".and Decree dated June 24".1915"made pursuant thereto"and filed to said No.and Term"this Court "appointed the"Citizens Trust Company of Canonsburg"Pa."Trustee to receive the sum of Thirty Thousand ($30"000.OOfDollars"as provided in the Last Will and Testament of the said Annie K.Morrison Johnson"deceased"and to safely invest said sum in good securities and pay over the income therefrom,less reasonable commissions and expenses to George L.Johnson..William M.Johnson and Ernest Q. Johnson"in equal proportions in accordance with the terms of said Will." The Citizens Trust Company of Canonsburg"Pa.",Trustee as afore- said"having decided to go into Voluntary Liquidation"filed its First and Final Account of its administration of said Trust to No.379.9 of 1952 O.C." along with its resignation and a request by Ernest Q.Johnson"the then surviving life beneficiary of said Trust"for the appointment of the Mellon National Bank and Trust Company as Successor Trustee ~Appended to the Decree of Distribution filed at said number and term was the following Order: -2- '.. ,II "And nowl Nov.13"1952"the resignation of the Citizens Trust Company of Canonsburg as Trustee of the E state of Annie K.M.Johnson"deceased,E.Q.Johnson"Surviving BeneficiarYI is hereby accepted and the Mellon National Bank and Trust Company is appointed Successor Trustee in such Estate.II The said Ernest Q.Johnson having died on June 21"1968,the Mellon National Bank and Trust Company thereafter filed its First and Final Account of the administration of said Trust to No.1029 of 196.8 of this Courtl and said Account is now before this Court for audit and confirmation and for the determination of the party or parties now entitled to share in the distribu- tion of the remaining balance or corpus of said Trust. RE:WILLIAM M.JOHNSON William M.Johnson"according to an averment made in paragraph 12 of the "Answer to Citation"filed at No.116 Aug.T.1925"O.C."'herein- after referred to"became inter-married with Rose Bell Johnson,J also known as Bep Johnsonl on December 28"1914.The same paragraph contains an averment that on March 5,19131 the date of ~er Will"none of the sons of the said Annie K.M.Johnson were married,and further avers that the said William M.Johnson was married December 28"19141 which would be prior to his mother!s death on April 18,1915.We are certain of the fact of the marriage of William M.Johnson to Rose Bell Johnson prior to the death of Annie K.M.Johnson"but are not certain as to the date of said marriage. In any event,the said William M.Johnson died on May 18 1 1924" without issuel no children having been born of the above marriageI leaving to survive him"his widow,the said Rose Bell Johnsonl and two brothers,the .said George L.Johnson and Ernest Q.Johnson.According to the records of his estate (See Proceedings Index Vol.46,page 224"Blk.2,in the Office of the Register of Wills of Allegheny County,Pa.)..the said WilliamM.Johnson died on May 18,19241 a resident of Brentwood Borough"Allegheny County, Pa.,leaving a Last Will and Testament dated April 14,1924,duly probated and remaining of record in said RegisterI s Office in Will Book Vol.185., -3- ..•/ page 408,wherein,after directing payment of debts and funeral expenses" he devises and bequeaths the remainder of his estate~real and personal, unto his wife,the said Rose Bell Johnson.An examination of the Inventory, a Supplemental InventoryI the Final Account"and the Decree of Distribution in this estate,dated October 9"1925".and filed to No.84 Sept.T.1925".O.C. (Allegheny County),contains no mention,either as life tenant or as remainder- man,of any interest of the said William M.Johnson to the $30,000.00 Trust contained in his mother's Will. A photo-copy of his Will and the certification of the same over the signature of Joseph N.Mackarell"Register of Wills of said County,will be found hereinafter among the records of the proceeding at No.116 Aug.T, 1925"O.C.(WashingtonCounty), Records of Oak Spring Cemetery Association of Can0nsburg"Pa." indicate that his remains were placed in the Johnson Mausoleum in said Cemetery on May 20"1924. At this time no accurate information.has been acquired by your Accountant and its·Counsel"as to whether she is living or now deceased" if now deceased,the date and place of her death,and whether she died testate or intestate.Further inquiry is being made and any pertinent infor- mation found by reason thereof will be made available to your Honorable Court. RE:GEORGE L.JOHNSON George L.Johnson,son of the aforesaid Annie K.M.Johnson, deceased,never married.He died..a resident of Canonsburg,Washington County,Pa."on August 17,1944,leaving a Will dated September 15,1927, with a first codicil thereto dated April 15,1931,and the second codicil -4- • thereto dated August 22,1931,which Will and codicils were duly probated August 28,1944,and remain of record in the Office of the Register of Wills of this County in Will Book Vol.66,page 308"wherein"in said Will"as amended..enlarged and modified by said codicils,after providing for the payment of his just debts and funeral expenses,he devised and bequeathed the residue of his estate unto the Citizens Trust Company of Canonsburg, Pa.,in Trust,to payout of the net income arising therefrom the sum of $5.00 per week to Calvin Brown for and during the term of his life..and the sum of $5.00 per week to George B.Betts..for and during the term of his life"and the remaining net income arising therefrom unto his brother, Ernest Q.J.ohnson..for and during the term of his natural life"and further provided -(second codicil)that:11 at the death of my said brother,Ernest Q. Johnson"I direct my said Trustee to pay over said rest..residue and re- .mainder of my estate to the Canonsburg General Hospitallt •He named his brother"Ernest Q.Johnson"Executor"to whom Letters Testamentary on his estate were duly issued. The said Ernest Q.Johnson filed his second and final accounting of said Estate to No.85 Nov.T.1949"o~this Court"and in the Audit Petition filed to said number and term"it is set forth that the said C8J.vin Brown pre-deceased the testator,having died on or about May 22,1938.The Audit Petition further sets forth that the said Ernest Q.Johnson was born on December 11,1881,and George B.Betts on January 6,·1876. The said Ernest Q.Johnson died on June 2~..1968.The said George B.Betts is still living,a resident of the Borough of Canonsburg.. Washington County,Pa. By Adjudication,Decree'and Schedule of Distribution dated December 1",1949,and filed to No.85 Nov.T.1949,of this Court,the residue of his estate was awarded to the Citizens Trust Company of Canonsburg,Testa- 'I mentary Trustee as aforesaid.The Citizens Trust Company,having decided -5- \ \., \ f ,~w ·f ,. .. ) to go into Voluntary Liquidation)filed its First and Final Account of its administration of said Trust to No.379.25.of 1952 O.C ...along with its resignation and a request by Ernest Q.Johnson..the then life beneficiary of said Trustl for the appointment of the Mellon National Bank and Trust Company as Successor Trustee.Appended to the Decree of Distribution filed at said number and term was the following Order: "And now..Nov.13th..1952..the resignation of the Citizens Trust Company of Canonsburg..as Testamentary Trustee of the E state of George L.Johnson..deceased.. is hereby accepted and the Mellon National Bank and Trust Company is appointed as Successor Trustee for such estate.II As indicated elsewhere herein..the said Ernest Q.Johnson died on June 21,.1968..thus terminating his interest in said Trust as Life.. Beneficiary.The said Qeorge B.Betts..life beneficiary of a $5.00 weekly payment from the net income of said Trust..is still living. Subject to the approval of this Courtl the Mellon National Bank and Trust Company intends to prepare its final accounting of the adminis- tration of said Trust..with a request for distribution of the remaining balance to Canonsburg General Hospitall the remainder beneficiary.provided that the continuance of the payment of the $5.00 weekly benefit payable to George B.Betts,who is now 92 years of age ..can be preserved and assured to the satisfaction of the Court. The original inventory filed in the Estate of George L.Johnson.. on November 20..19441 and of record in Inventory Book Vol.571 page 98-A" contains the following item with reference to the $301 000.00 Trust in the E.state of Annie K.M.Johnson..deceased: "Undivided one third interest in remainder of Trust Fund created by the Will of Ann~K.Morrison Johnson"who died April ..!.ll 19151 and whose Will is of record in Washington County1 Pennsylvania1 in Will Book 28.Page 360 1 said fund now being in the hands of the Citizens Trust Company of -6- ,I I; ~..~~~._",../ Ii.-r • Canonsburg"Trustee"said Trust Fund being subject to the payment of all income therefrom unto Ernest Q.Johnson for life.appraised at no value because life tenant will receive income from this fund by virtue of the will of Ann~K.MorrisonJohnson. rather than the will of George L.Johnson. deceased..NO VALVEI! Note:The underlined portions of the above quoted paragraph would appear to be in error.as the records of the administration of the estate of Mrs. Johnson indicate that her first name was "Annie'.' and that she died on "Apr,il18.1915". In the Federal Estate Tax Return filed in said estate.under Schedule F.at Sheet IX.Item 9.thereof.under the heading of "Other Miscellaneous Property".there appears precisely the same clause with reference to this trust as waS set forth in the Inventory referred to hereinabove. So far as your Accountant and its Counsel have been able to ascertain.no'other mention is made of the interest of the said George L. Johnson either as life tenant or he or his estate as possible remainderman. with reference to the $30,000.00 Trust.in any of the papers or instruments filed of record in the administration and distribution of his estate. Sole surviving next of kin o:f the said George L.Johnson at the time of his death,was his brother,Ernest.Q.Johnson. Determination of whether he,his estate..or his heirs or devisees, had,or have any interest in the corpus of said $30"000.00 Trust which would now be distributable under the terms of his Will,his mother's Will" or under the Intestate Laws,will require adjudication by your Honorable Court. RE:A~l'£E..?1'_~~~Q~S~l'£ Ernest Q.Johnson,son of Annie K.Morrison Johnson.inter- married with Mae B.Westwater on February 28,1924.This was his only marriage and no children were born of the same.The said Mae B.Jbhrtson pre-deceased her husband.having died on September 5.1964,as will appear by reference to the record of the administration of her estate at No.292 of 1966 of this Court.-7 - ~.;-'~''''/------~,~,--",-"'--',7';- \ , \\ \ 5-1." '" The said Ernest Q.Johnson~widower.died on June 21.1968. without leaving either surviving spouse or children or issue of a deceased child~and so far as Accountant and its Counsel are able to ascertain~ without heirs. He left a Last Will and Testament dated November 26~1965. with codicil theFeto dated June 7 ~1967 ~which Will and Codicil were duly probated June 28~19681 and now remain of record in the Office of the Register of Wills in and for this County in Will Book 106.page ,;95 wherein he~inter-alia.devised the residue of his estate.real and personal. unto the Mellon National B~mk and Trust Company~in a Trustl to be known as the IIJohn G.and Annie K.M.Johnson Trust".to payout of income.and principal if necessary.the sum of $500,00 quarter-annually to Mae S. McMillan~as long as she shall live,and the balance of the income.if any. and all of the income after the death of Mae S.McMillan.to be distributed semi-annually to such charitable.religious.or educational organizations which promote the welfare and physical well being of the youth of Canonsburg. and immediate vicinity,in such proportions as the Trustee in its sole discre- tion rpay determine. The said Mae S.McMillan pre-deceased the testator. Mellon National Bank and Trust Company.Trustee as aforesaid and also Executor of the Estate of the said Ernest Q.Johnson.is in the process of administering the estate. RE:PROCEEDING RELATIVE TO THE ESTATE OF ANNIE K.M.JOHNSON.,AT NO.116 AUGUST TERM.1925 o.C .•ORPHANS\ fQ!:!~1'_Q¥_~i\-'§~l1'£Ci~~fQ!:!~1'ILl'~!J!Ji\-...: Rose Bell Johnson.following the death of her husband.William M. Johnson.filed her Petition to No.116 Aug.T.1925.O.C .•setting forth that she was the widow and only heir of William M.Johnson.deceased.and as such she petitioned the Court to issue a Citation directed to the Citizens Trust -8- " /.~"'~~. ~-........--....~- ~~"'( ~•~ \. Company of Canonsburg,commanding it to show cause why it should not file its account,as such Trustee,of the $30.000.00 Trust arising under the Will of Annie K.Morrison Johnson,Deceased.and make distribution to the Petitioner under the terms of the Will of the aforementioned Annie K.M. Johnson. For reasons more fully set forth in its Opinion,this Court,the Honorable J.Boyd Crumrine,President Judge,then presiding.dismissed her Petition by Opinion and Decree dated July 20.1926.and filed to said number and term.Exceptions were filed to said Decree by both Petitioner and Respondent.which exceptions were dismissed by Opinion and Decree dated November 23.1926.and filed to said number and term. No further exceptions having been filed and no appeal having been taken therefrom,said Opinion and Decree are final. A photo-copy of all the pertinent papers filed in this proceeding. including both of the aforesaid Opinions and Decrees.is included herein. The attention of your Honorable Court is respectfully called to the whole of the original Opinion and Decree referred to hereinabove,dated July 20.1926,and particularly to the paragraph beginning at the bottom of page "7"thereof,which reads as follows: "From the language and arrangement of this Will. almost innumerable plausible conclusions as to the intent of the testatrix could be drawn,but if the one central thought - -care of her three sons - -be given its proper weight and importance,but one result is reasonably possible,-that this fund of $30,000.00.is to be held till the death of the last son.the surviving sons enjoying the increased income.When the last son dies.then the corpus can be divided among the heirs then ascertained.II -9- .( \.•• ./ ,,'t. ,. ,~ Your HonorI s attention also is respectfully called to Moore\s E state ,19~:..:.2.,~I,~~~sh.J§,",J!Qt~~!.,'!-i.-!:.t~~..~~~<?~'!!ll~_~1i",9..~.d ~,QJJ1~£,~.Qltt wherein the factual situation,in so far as it is set forth,is almost identical with the factual situation presented in this case at the time of the death of Annie K.Morrison Johnson,and wherein the Opinion is,essentially,in agreement with Judge Crumrine's aforementioned Opinion with respect thereto. ,J.-t;/2A_~:~",..",~> r~; 't'--~:')<-" It may well be that this Court might presently find Judge Crumrine's Opinion and Decree of July 20,1926,to be res adjudicata,partially res adjudicata,or possibly obiter dicta with reference to the matters now before this Court for final determination. It will be recalled that in paragraph three of the first page of his Opinion of July 20,1926,Judge Crumrine stated: lfStrictly speaking,then,the only question presently before this Court for determination is whether,under the will of Annie K.M.Johnson this petitioner has any such interest in the estate in question as to give her standing to demand an accounting (a)of a part of the $30,000.00 trust fund,and (b)of the income from the real estate.It -10- ! ,"'f ,, , I iII I I II "'I' I ·,1 ---...-.---..--.--...-------.---- Ij..·1 - .:...... ft;· f,'._-}II -f(}/0 ':I.Il-~,.- I,DD:"<+pc,j ": ;:-',(I (.),. l' ~"/"~1~~. .~.'i' The petition of Rose'Bell J,ohnson r·espec.tf'ullyrepresen·ts:...:'.', 1.'That your petitioner is the·wido'~"1 :and o~ly::nei1"of ~W111iam M. Johnson"deceased,whodie d May 18,1924,·aresident .'of ~ll~gheny County. ,,..:....'...:'::.,'.".,...'.,.,.. 2.That Annie K.M"Johnson dledon ;April 18,1915,~resident of Wash~ ington County,PennsylV'.3.n~a,havingfirst made,published and declared her last will and.t~stainent,dated the 5th da.y of March,1915,du;J.y probated in the office of 'the Re gi s ter of Wills of Washington.County in Will Book ~olume 28,page 360. TO THE HONOP.ABLETHE JUDGES.OF SAID.COURT:,.... $3.00. John Aiken,Clerk OoC. Rec'd :&3000~ Clerk Aiken .said3.''fuat Annie KoM.Johnson,in her/last will and testament c.J.:~eated ,9., trust fund of thirty thous'and dollars ($30,000.00)for the benefit of her three sons,George L.,William M.,and Ernest Q.The sections,of the will .crea.ti.ng the trus t fund are here quqted: »....r desire that 30 thousand be held inta.ct of intangible,ten thousand .for each of my sons George LoWm.MoErnest Q..and the incomes incomes from this divided.These principals or interests are to be held intangible to &:h 8e-the-ln:>;l;elr-fi0ffie--en-the -00FR6P-e±,-P1:ke-SoE-ote -ta-19.8 -lEi-~R-45aeol>--fep " ,~fle-1:i3e-e.f~Wm~M71Jehl1eel'l creditors .none are liable'for the payment of any debt or subject to any attachment for debt neither principals or incomes 'tObeas sf e;ned or anticipated..r 0.1 so de sire tha t the bric1c bouse on the corner of W..Pi1,}e 0t bo ,,L held intact or any even·t of bankruptcy proceedings for the use of WoM~ '.:~~:.';:'~ :1-: '. ~'},. ,? ,',:,-., 4 I And.now j Nov.5thI 1925, ....i ..•> ~.;.~~~ ...t,'.~ if' ,j (/iuO AUGUST Term,192 5.'~..-- J=,L iJ;,dah '.. :J 'No.116 ,IN THE 0 HPllANS I CODR T OF 'WA SHINGTON CO UNTY,PENN SYLVA NIA...":,j:j:{:-);::;,~L ~'t}'YJ ':J Atty..In:He:)~.[/><>J'd j,,,d +,0 •(NOb 116 Aug Terrn,1925.[J.I.,b'<-.'.1.,<)7<>'</</7 Bloom &Bloom ESTATE OF l\.NNlli K.M.JOHNSON..).t I:>t<o~,".sh:+(.d ..:.?h r:·r~;.(:.:.-l'of". ..fJ e..1-',of J v'';t.-..""";i . }vi ().de:.+-/'.D .....,.: J:\.:;<:,.J(e...J-b c..c'<>v.::i~· '.I Cj r0"1 cd P~+-.h ~.", .rn J $$.Y>1 f/c ~. ,Ie:J7(~J/"r::,..-. ..·I/O..j. .. I .~,;{ "o;j.\; ") ~ ':; <\, -_:; .:~-.-,." i·-/~t: i..-;- t·: f-f['tr~'If~. ~j f~-t ..~.' "I~ ~~~.''~ ~Ih .~!!C i~.-.~.- ~~'"~I \ \ ... f'~,. ,~~ :?··f(·,'I ~iiIJ~to),-l?:~,!z ,~;f- 1)::;..G k ~~-F J:l ri~,)<. 1.t.o .k B''''r/ C:"t t \. ;. "r also desire tho.t the brj:ck house on the corner of W..Pike S·t be held intact or any e vent of bankruptcy proceedings for the use of YloM. Jo'b.nson.". spendthrift,trust .for her son William M~';Johnson,in certain real estate, in the following paragraphJ~ \;~~ 5.'That Annie K"MoJolmson,in per last Will and Testument"created a ::~...- 6 ..That your Honorable Court did,on the 24th day o·f June,191S,at No.43 May Term,19l5,appoint the Citizens Trust Comfany of Canonsburg trustee,under sD,id.spendthi'-ift trust, "to hold srti d reo.l estate and to manage and control the same'and to pay over the income therefrom,less reasonable comrD,ission,repairs,and ex- pense s,to the sai d William M.Johnson,in n ccordance Vii th the terms of said will,settlement to be made at least every six.months." A copy of said will is attached hereto and made a part hereof and marked Exhibit ItAll • this divided..These princlpaJ.s or ~n"GU.n:.l;':;l,,;:S UJ,'v vV IJ'o'u"'..........J.H~~~..O--_·- to &3:60-'600-'e~:1:eH-}1.eme-eR-tl'l.9-0ElPHep-e f-P1:1{El -S.-s,-te--Beoofta la.-1:fl-tae06-:f.eF 4;he-u5E7-e.f-Wm."M'Il"J'ekfiee1<\creditors none are liable for thepayrnent of any debt or subject to any attacmnent for debt neither principals or incomes t'()be assie.ned or anticipated.. -. I also desire that the brick house on the corner of W.Pil;e ::it be held intact or any event of banlcr'Uptcy proceedings for the use of WoM • Johnson.'.And should any'of my sons be calle d by dee.th I de s ire that their share be'added or to revert to .the survi ving brothers or heirs if any,II I desire that my personal property be divided equally between my sons. 4 ..T'no.t your Honorable Court did,on'the 24th day of June,1915,at No. .:t 42 May Term~19l5,l1e.ppoint the Citizens Trust Company of Canonsburg,trustee to re cei ve Itthe sum of S.30,lIOOO as provided in the last will and testament of the said Annie KoM.John 80n,deceased,and to pay over the income there fro~, less reasonable commission,and expenses,to George.Johnson,VJilliam M. Johnson,and Ernest QoJohnson in equal proportions,in accordance with the terms of said will.It, 1,(~'1;r)'-->..". ':.':"'~".'~.~. ..;.,' ..:.~ .) -.;;~·'._~. .Y " ':·1'1'-j~ ···.·.~··;~l·.:·:."F~ ",:~;' ..::; -./); "';" :;j~ ...•~ .] '~~J :;1 ~.i·.';j ":j .:·;1 ·"1 " ':-;;a,..' l' "~ ..'. , I·I f Ir " 1:,,' ~....t -..~0-, 'I ' . iI . j~':...,,-L:.: I j '~,., j • 7.0 Your petltioner:avers that she,as wi dow and only heir of'the said William MoJohnson"deceased;one of the beneficiaries o.f the said will of Almie 'KoMoJohnson.llis entitled to one-third s:b..are in the aforesaid trust II I l ::i <-0,J <-7/1 :j ~-------!;f}"~:~~~~:':'~:j'l I..-:- ,'. .-~~" ':i ~,.....,. .";;~;:; ':-".~-:~'~"":,'..' AUGUST 1 erlll,1925.~~. f=========-:':':...':-i:.--Ii; .(,l'.z..., _.~--_.-.-'---'-'~~------'---- "'-~~ -.~ ~\~: ~.. ,~.:, ~\ .:."'.",'-, w·V ~;~. .'!;~.~.~ ,.,. ,:;, ',;~t .;.~~,. ,r '/2/;0 /;,.'. r ·.'..:~.1).:.)(i I~,--f-/O {;t~~'-. ;'2/1 . ,. over to your pe ti t:I.oner the one';'·third share o.f s aid trust fund wi th the accumulated interest thereof • l~< 9 ..That said Ci tizens T:r'ust.Company of Canonsburg has refused to f/J-y your petitioner any income on said trust fund of personalty.?and has re- .funod to file its account as trustee.?and turn over to 'your petitioner the one=third share of s'~tid trust .fund-. fund of personalty,and is enti tIed to possession of the brick house refer:re,~: ,to in the second parae;raph of the said Vli11 of Annie KoM o Johnson,.,1~r 8 •.Tha t your po ti t ioner ha s ma lie demand upon the Ci tizens Trus t Compa y { of Canonsburg that it pay her the Interest on the one-third of said trust I.,' fund of persona1ty~and that it f1.1e its account.ll as said trustee.ll and turh ';. pay your petitioner any income on said trust fund of realty sincethe~ •-,m10"That your peti tloner has made demand upon the Cit:.tzens J.:rust Company of'canonsburg that it pay the income received from the trust f'und of realty.?and that it file its account as said trustee."and turn over to her the said real estate,together wi th the accumulated income thereof'G 11.Thflt s~lid Citizens Trust Company of'Canonsburf(has refused to death o.r the said William r'iI"Johnson and has refused to .file:.:its account· as trustee,and has refused to turn over to your petitioner possossion of'.._-----"-~-~---...-~..~~---.--,,,-.----------------- ;!'~.!;~::jl \.~l;·.~;-:. ., •....'.••,..:.. ..~:;~:.{;'"':"1.~..,..:: ,', " "::'1': ,'-"! .'":'.~,tl '.'\; "':"'Y i.....,}. ,".~'.'....':".;...,~'-t -i ';"'1;:; ";i~.;-t , -:,- Ii •< " Of', :;: ::-, ",\ ~::_..fr ~,. ~;"11,'.~:': ft,;'[;.. r~i~'hl'f'--f ,....("0 -i.1.'i_......rll""l .... Reed Smith Shaw McClay. Attorneys for Petitioner. Before me,8.".Notary ·Public in a.nd for said WHEllliFORE,your petitioner prays th~,t a citation be issued,directed terms of said vl1ll of Annie K.M ..,Tonnson:rcf:1JY'nnh1r> I SVlorn according to laVl"deposes and says that the foregoing averments of County 8.nd.Stat~.?personally appeared ROSE BELL JOHNSON,who,being duly fact·are true and correct as she verily believes. tioner under the terms of tfle .sa.id will of Annie K.M .Jolmson. AND YOUH PETITIONER WILL EVER PRAY,etc. .Bloom and .Bloom ORDER OF COURrr. Rose Bell Johnsort SWORN~o a.nd subscrioed before m~this 27th day of October,1925. .M.V.Andrews,Notary Public (SEAL) My Commission Expires January 20th,1929. STATE OF PENNSYLVANIA ) (SS: COUNTY OF ) May 'l'erm,1915,and Do t No II 42 ll1ay 'l'e rl11 ,1915,and make dis tri,bu tion under.,the the property,togethel\with the acctlYhulated income thereof. rlr L.Ii ' to the C1 tizens Trust Company of canonsburg,commanding it to show cause wh';y L it should not file its account as safd trustee of the aforesaid personalt~ and as trustee of the ~foresaid realty,and make distribution to your peti- And nO'J'l,to wit,·this 2nd day of November,'1925"the within petition "being presented in open court,it is here'by ordered and directed that a citation be issued to the Citizens Trust Company of Canonsburg,commanding it to show cause why it should not file its account as trustee at No.43 b<L);." Bkffo,'~Yz Of- .'W ock'cl f Q 9c.' 2J ) ~:{ ~:•.../..•.'..~...:.·r..',:':7,'·;;" ~..;:.; ;:,~::,~'~~ 3:..·.-.•-.·.t?:.~~~~:. /.1: ;"'.. ",~.' "', ~~, "1.~.'.,} .';: ."'.'. ,~:-. ',..t . I '. I"·'' t -'1. it:..>'. ,. Li.. .. r ~·i.·~·' '1.... I ~'•. I~i::'. \.~. :":".- ~:~." :f;' ;:- :~f.",';:,. ~Y f·:·~'~' I,.~... ;'.'f~}; ~l','~'>'~,'Mf",,' ~.~~.~~:~ ~;~' "";:',1"<fT 'c. .·'e>fA~f J)0(1 /!~f-r~·)a j 'C. .....; 5~7erln,192AUGUST of Decembe.r next. And now,November 2J1l92.5,service of'citation accepted on petition and issuance O.r citation wai ved,ll8.,l1:d'receipt of'a copy of petition -acknowledged.' J "R..Mccreieht , . Attorne y 1'01"Ci tizens Trus t Company . .of canonsburg.l/Trustee.. By the Court~ EXHIBIT "A1'/JCOPY OF WILL OF ANNIE K MORHISON.JOHNSON FILED... Crtunrine,P.J 0 . And now,No~o 27th.1925.l1Answe~to Citation of Rose Bell Johnsbn, .filed by Citizens Trust Company of .Canonsburgj)TrustO(h And 'nowpNov,,27thJl 1925,.l/we:l.'he reby a cce pt service of'the within Answer to CitQ.t:tonpand acknowledge receipt.of.-two..copies thereof'. .Reed ,Smith Shaw &McClay.' Bloom &Bloom .At-corneys.tor.Pe t1 tioner. .PE'rI'l'ION TO'AMEND 110 TIill HONORABLE,TlfE JUDGE:OF THE SAID COUIlT:. ThepetitiOl1 of Rose Beli Johnson respectfully represents: ~".-.¥~",.•..~-~,-_.~.....---.-.•.•_..•_'..~..-._~._-_•.~...-......-" \ NOV o 27th,1925, Recld 50~ John Aiken,Clk OoC. (Pdoby Jo~oMcOre~gh~) ---_._----:--'=====I=======O::__=======~~~_ _G1j 'ilL r---------=:.'t.,., Jan.11,1926 He c r d ~~~1 .50. John AHeen, ,·C lerk O.C'.' "',.~.....'- .,~ .. ..~".~ .........- '~N "1 11 ._~.:",~. .'j)..oJ- ......:}}; .:..~ " ., .~·.·.....ll':'0 "J. :~.1·,1 "1.i: ".~~ 1 iHta0t..fol.-tr~.tO-\:1.Be-ef-Wm-M-J8HBseH creditors none are liable for the paymelllt Siid ~/z;;/;_~],:~ ~.'~:~:~: t~~!·...'i ..'..13 (.flc;,,~t:)Iz.;>or-vc~kd~pG)[S .J/'J....t>,r·-~.:." I. "'..1{.,. ~;.~.,;":. ~~~ 'l~..~..," 1\ :!~.. ". -";'}'.-~~..~. '\":,.l~·.: IiV:.~::\rJ ;.I~;i..',:~'f~. .~-:;~'.:".', ~~>.. ~;'~'.;-' i:".'4 .~;~.., ~.h;: ~;~.>~.': "'-.-.'~.~~; 3.That you~petitioner is further desirous of changing paragraph five (5)of the 'original petition tor6ad os follows~ . desire that my persona 1 property be divided eaqW3.1ly between m~r sons.lI . A copy of the said will is attached to the original petttion and rn~cle a, pa.rt thereof and marked exhibit \IA lI • Johnson of any dept or sUbject to any attachment f9I>dept Neither principals or And should any of my sons be ,called by·deat.l!I desire that the1.r share.,be added or to revert to the surviving brothers or heirs tf any,I ilicomes to bcassiC;ued or anticipated intact or any possib le event of Bankruptcy proceedings f or the use of W Iv'! I also desire that the brick ~ouseon the corner of W ~ike ~t be held 1.That your petitio'ner filed a petltion requesting a rule upon .the intangable to A1a9~t~Q-bptek-~888G-98-t~e-eePBep-Gf-Ptke-St~t8-~e-he1d thousand for each of my sons George L,Wm M grnestQ.,ancl the incomes in- comes from this divided.These.principals or Interests are to be held \ Citizen's Trust Company of Canonsburg,Pennsylv;3nia,'l'rustee to accOunt.. to your petitioner at the above nmnbel'and term. 2.That-YOUl~petitioner is desirous of amendin,£her r;:etition but not to change the facts,but ~erBly to give the proper quotations from the will of Annie K~M.Johnson and therefore prays to amend'section three (3) of the said.petition to re8d as folJ-ovTs: "I desir'e that thirty thousand be held intact or intBngable fren .,~~... >. j:' ······'.1·' .;'", ~~:¥. ..:t. ;'t>: <1.'.\ '•.:j' .~ .".: ,,,~;~, ~·1~\!'~..........~.~-~..:>:;,J . (!'- ....,.,i ",.,.. i " -; -I I ···.t ."'/'J~'if Y I "'./...~."l'I'>v(b LJ ()~~----.---- _'~tY ;>~'t);]1'1M 0,)j '-:':rt:>W-;-;;'j;;m-----.-------,. LA t>",-,,;)'f ",.A<:'j "'"IIO>J'.._.. ii I ! --\ ! \ ! \ III I iI I I I'1-_------_........_----------..,;...----------- \ In witness whereof,I William M.Johnson,the testator Of my estate remaining after the payment provided for in I order and'direct that my funera.l expenses and just legal (SEAL)..<~~~..iii.JOHNSON .,' WILLIAM M.JOHNSON LAST WILL AND TESTAMENT OF I authorize and direct that Rose Bell Johnson shall be the ,. I,William M.Johnson,of Brentwood,Allegheny County,do this 14th Fourteenth day of April A.D.1924. have to this my last will and testament.set my hand andsea.l I; indebtedness shall be paid by my executor as soon as convenient-: i' 1 E~ecutor of my estate and conduct the same as she wills.iI IIiI IIIIII 11 1\ 1\ II!I II II IIII II II' II II !II !IIIIIII.I 11-"IIIiI:' &.fif ; O'~)]·~th . IiII . 'IIIi!I II !IIiIIII ' II I'" . I make and publish this my last will and testament hereby revoking; !II'II and making void all former wills by me at any time heretofore .ilII made. II II ·11Ii II 11 ly may be after my decea.se. Ii II " ,Iq 'I 11 the first item hereof I give,devise and bequeath trL6'same,II ., II whether real,personal or ,mixed,of every kind and nature and I,I',I wheresoever situate,unto Rose Bell Johnson,my wife. II' I iI . .I \i , \,.!, --~--~~--~-----:----------:----------------:---------,---,------------:----...., I~"li11j; IIII 1/'IIII'I__.......Ij __-...,-..__ Form l~Register ot Wllls I' State of ~enns'2I\)aniat1ss. ALLEGHENY COUNTY ~ li,JOSEPH N.MACKRELL» .Register of Wills,etc.,in and for said County,do hereby certify the fOl:egoing to he a full and perfect copy of the Original last JJlilt and Testament OJ ....v.a.LLIAM M JO'B1i:SOU Deceased, as the same remains on file,and is of record in my la~.408officeatPittsburgh,in Will'Book Volume ?,Page ::,_. mUnPliS my hand and seal of said office,this J.1.th day of .:,M~;r..q.h ~A.D.192"-5 . ,. ----------------.,:--.,_~-----------.,------___;_.,----_C__:_7------.,___.,___.,--------~-----.-.--".--- :.'., .! .1 I I;I ! I I II I "'., co ~ 0 ~~-". '<jl 0 ~~Cf)C,,)," "'...".~3:.~~'~~~~0 l-;) ~•~::::::::~'~...,l!)~~".2:~ ~,:7 <:l o.t>:"'H .... ''">~,..............<.,<:l ~<:l l!)t:Q -~CO:::::::H§;. -' I ~I, I~~, ""'-1 , ...0''.\1 ~~/~i ~~~::'~ ....". '.,"./". ---_...~-~_..._--- ".-r·"...~ --..."'~....-----.....-- ":"..'..- I /.. ~ . r .~...-.,.•.....-,. .LE.R o·(In the Orphans t Court of~. ." )Wa;shingtop.County,E st 8.t e ti (Pennsyl Van 1a•\ Annie K.M.Johnson.)No.116 August Term,1925. lmsvrer to Cite-tion --_:.000----- To the Honorable~the Judge of said Court:- C1 tize.ns 'Trust Co.mpany of Canons'bu:rg,Trustee,in answer to the Petition of Rose Bell Johnson and to th&Citation issued.- thereon,entered to the above number and term,respectfully makes. reply as follows:~ ~In answer to the averments contained in the first paragraph of said Petition,this respondent admits that Willia~ M.Johnson died May 18,1924,B.nd tha,t at the time of his death he Was a resident of _Ulegheny County,Pennsylvania;this respondent .-/ further admits that the petitioner,Rose Bell Johnson,is the Vlidow of said decedent~but denies that she is the only heir of said decedent. 2 0 In answer to the averments contained in the'second paragraph of said Petition,this respondent admits that Annie K. :M.Johnson died on April 18,1915,,,'.TId that at the time of her death she waS a resident of Washington County,Pennsylvania;this respondent also admits tha,t prior to her death said decedent had published and declared her last will and testament,a.nd that after .'her death the same 'was duly probated in the office'of the Register of Wills of Washington County,and that it is recD~cica in Will Book Vol.28,page'3 60;this respondey,-l.-o:'e.n 1es ,howeve r,t,})at said will is dat ed the 5th .i<~.:r'of March,1915,but avers that the same ...-:- .1...,u.~t.ccl tbr ,:)th day of March,1913. -1- " "..,'" ----~.-,-----=-:~:'".f -...-. .....::. ') ..'.....,. ~·'.F.-.~,..,.,...,.,...........-..,-,...---.-.,.. • • :':~.''.-.''J• ••0'-~,.,.__"",_•••••~•.•.,--.""-_.-..._.~_.......,-_...~.,.....'.___..•t..~.•.••_.•••••,•••~••_"" ~o.In answer to the averments contai ned in.the third pCl.ragraph of said Petition,this :respondent 2.d.m.its that said testatrix,in her last will and testament,created a trust fund of $30,000.00 for the benefit of her three sons,George L.,Williar.a M..and Ernest Q,.Johnson;this respondent avers,hoy/ever,that the purpo ned quotations from said will set forth in said Paragraph are incorrect and are not exact copies of the respective sections of the original will~but are different in respect to spelling, capitalization and punctuation~and that there iS"at least one word omit ted .. A 'T'tle averment contained in the fourth paragraph of~ said Petition is admitte,d to be true. ~In answer to the averment contained in the fifth ,paragraph of said Petition,this respondent admits the averment contained there in that sa.id testatrix crea.ted a spendthrift trus t for her son,Willia.m M.Johnson,in ce rtain real estate,but this respondent also avers that the purported quotation from said will, contained in said paragraph,is incorrect and is not an exact copy of the section of the will which it purports to be,being different in respect to.capitalization and punctuation,and ~hat there is at least one word omitted" 0 0 The averment contained in the sixth paragraph of saidPetition is admitted to be true .. 1.0 1':1 answer to the averments contained in the ,seventh paragraph of said Pet1 tion$this resp'ondent is informed and believes and therefore avers that the petitioner is not entitled to the one-third share in the aforesaid trust fund of personalty, and that she is not entitled to possession of the brick house referred to in the second paragraph of the said will of Annie K.M. Johnson. -2- iI, I I! iI I II III I I /1 ...1 ·....,..',~. -.--.'--~._'-.~-'.-:--------"'.,:,,---.~--,.....,.,..._.....__....._~,.._........---~,_.._--~.._...,..........,....•...---,.._~.-._._.....~_..."""-.._._.~._-..-..-.___.-T-....-_.~....--~-----~.....~....-r -_.._... §..:.This respondent admits the averments c.ontai ned in the eighth paragraph of said Petition to be trMe. 9.This respondentadrnits the averments contained in the ninth paragraph of said Petition to be true,but is informed and believes and therefore avers that said petitioner las no interest in said trust fund of personalty,and has therefore no right to call upon this respondent to file its account as trustee., or to require said respondent to turn over to said petitioner the .one-third share of said trus t fund. ~This respondent admits the averments contained in the tenth paragraph of said Petiti on to be tru e." d:h This respondent admits the averments contp-ined in the eleventh para~raph of said Petition to be true,but said respondent is informed and believes and therefore avers that said petitioner ha.s no interest in said trust fund of realty and has therefore no right to call upon this respondent to file its account as trustee,or to require said respondent to "turn over to said \ petitioner possession of said property,together with the accumula~ ed inc orne thereof .. ~In further answ~r to said Petition and Citation issued thereon,this respondent is informed and believes and there- fore avers that on the da.te of the execution of said Will,to-wit, March 5,1913,the said Annie K..M.Johnson,testatrix,was a widow,her husband,John G.""Jo}:mson,having died February 17,1903; that on said firs"t mentioned date,to-wit,March 5,1913,none of the sons of said testatrix was married;that the said William M. Johnson was married December 28,1914;that "the said Ernest ~. Johnson VIa,s marrie¢l.February 28,1924;a.nd that the said George L. Johnson was never married. -3- II trII I [ f~(,rj fl i I !IIIIIIiIrI I, i !; I! I --.-;.,-'C'_.,'~'--''-.-'-:-~.._.''''''-.,..-"-.---J:------~~'---~.~.--.--.-.-~-,...-.,-.---:--'~--..---.'''.·";..'. Jt -_..~_._.._._--_..__...-.:._--'-- j I Ii,i II; •.•\.\.1',• iI, ,, 13.In further Gnswer to said Petition and Citation issued thereon,this 'respond.ent is infoTIl1ed and believes and therefore avers that no childre.n '{jere born t.e,the said Willie.In 11:- Johnson,e,nd that therefore he left n.o child,ren to EU rvive him at \ the time of his death on .~.J.8,2924. Wherefo re,s r..owi ng as afo'resaid~thi s respondent respec't- fUlly prays that the prayer of the Petition be refused and said Petition dismissed at th~costs of the petitioner. Citizens Trust Company of Canonsburg,Trustee I C t ~i~T h'gt.OUXl Y 01 "as In on. j IiIIt,,Sta.te of Pennsyl vania,), ~SSe Before me,the unde,rsigned authority,personally appear- ed J.T.lfulTe,ry,7ic.e:-?res.of the Citizens Trust Company of---zIa Canonsburg~respondent,who,being dUly sworn according to law, deposes and says that the averments conte.ined in the foregoing Answer to Cite.tion are true. Sworn to and subscribed before me this ~,-~/.) day of November"1 92 5 ..,.'.LLr-::J:~iLfA)~--B~LJ\TRI LECZ,NotJ~YPUh?7 •..~./~~'\RCl-·r ::>:..;"::"'.':-QMyCommIssIonejqnres-"----....----:---- ".--.'.-..~_...'--...~-,...-.--.__........•...~....,.--,"""~.--..~"-:-.~_.-4,~,____,_,.__'"_... ¥."_.,..__•....b•.:.~'••,..._"..~.:. \.. I .i i ij I.I: , I. I II !! !IiiI -, ~.,,, -II II OT ~ne within Answer to Citation,and acknowled~e receipt of twocopiesthereof. Attorneys for Petitioner. .Js:::l0 0'Ci2 .~!>:: ~f .c:0 ~i1-;)· +'~..r-!I!~°1 B II;f .r II~I ~l II I ,II(J).B HI ·1,CIS .r-!Q)i00>::~£;;~$:l .~'1.-<~Ien-<! M .~ _....-..{·.t .t,'·'".... ',',.-!.... .':" ~•... ,'. ------_.-.,----..----------------_•.-_.._-._e._~~...__-_._..._._..._.__.__.__.,_.'•..~. _••••,...-_.'.••••••_.'_•.___·.·,_.'W'.'_••____•.•••_.- ES'rAT:3 OF AtJ.lUE K.1I.JOmTSOK ) ··)·1:TO.·, ) ) 116 AUG.'i'iliH 1925 The·p.~tition or Ros?Bell Johns0n respectfully repres- ents: 1.That your petit'ioner filed 0.petition l~eCluestins a·rule upon the Ci tizent s Trust COlU]any of Canonsbu:cg,Pennsyl- vania,Trustee t~account to your petitioner at the above number and .term. 2..Thc."'..t your petition.:r is desirous of ar:lending her petition but riot tJ change tha facts,but merely to give the proper ~uo:tatiol1s from the will of Annie K.H.Johnson and there- fore IJr2,.y~to amend section three (3)of the said petition to read.as follows: III des ~"e that thirty thousand be held intact or intangable Ten thousand for each 6f my sons '"George L,Wm E Ernest !~and the incomes i11c08es ~fromthis divided.These principals or Interests are to ee held in't2.r.:gaole to jd:9f)-~ae-ke~e£-l-le'ci&8 ep.-the-ee:Bep-ef-P~k8-;t-~e-ea-de±~-~E~~e~-fBr-~de u&e-ef-~E-H~Je~L~&eficreditors none are ~i~bl~for the j?8.yrJ.ent of any dept or ::iu"oj ect to any a tt2.ch- Dent fo:..~de~)t Ire L:her pI'i.nc ipe.ls or inc omes to be assi~ned or anticiy~ted I also desire that the brick house on the cornsr of W PL<:e st be held intact or 2.l:y possible ·:;vent of Eanl:ruptcy l)roce-2din;js for the use of W II Johr.son .lmd sh.ould 2;.ny of uy sons be c2.l1ed oy death I des ir,:;that thei:,'share"oe acided or to ::.'evert to thE)· surviving"ol'others or heirs if any)I des ire that TtJ:y 'per;):));]3.1 :prc:pel~ty oe divided eg,c~u2.11y bet',':e en r:ry sons t>11 A copy of the said ~ill is attached to the ori~in21 ~etition and nade a part thereof and r[,2~rl(ed e:-:hioit liA n. 3.Tha.t you~;etitioner is further desirou.s of cha:r..g-' 1i -~~-!~"'~~--....----..,-,,-,,"~- .,"."-'.';. '--~.__;---..~_..~_\.".,...--:---._.-..--._--_-_-~'":""''''''-''''--.",...,__. I 'ing paragraph five (5)of th"origin21 petition to read as f01- ,lows: ,, "I also desire that the bricl:house on'the corner of WPike St be held intact or any possibl~ event 01 Jankl"Uptcy :proceeclings for the use ofWll,Johnson.ll And s he will ever pray,etc'o- S TATE OF'PlillUrs YLVAlIT,A,I " ",; :COillYTY OF .4.LLEGHENY ) :.SS: ) Before me"a Notary,public in arid fo:said County and ':State personally alJpear,;d ROSE 3ELL JOHlTSOlif who being dUly s'\vorn :accord.ing to l8.i7,depo ses and says that the foregoing aver-ments ,::of fact are t:.'ue ar.cl corl~ect I as she verilybelieves~ Sworn t J::9r4 ~'Y~0 "'"r.-., -I - I ~,.U and SUbscribed J:o..-J.~ lTota17 PuiJlic I M.V.ANDi,i.'..':S,r~c(arv i ,," vlY COi:IM!SSION E.,"(PIRL Janu&ry 20th.1929 ...........~...._..',,,".-'-.-~.,.......~,'"...:.;'~.'.-.-,'_._-....._-....~-'--;-.~..•~.-_.__..,--,..-_..._._-._..-.. ,': /--'-c'"':::s,::::f (~ c+.....) ~:1"ro (j)0 '-$ t.1 :'5 (1)q ::1 .::. r:f..f7~ eO 0·0" (j)~} ;):::t (1);./6.d·, (;).~ ("\) (j):f-":' W';:j c+ ';j I-fO ':U '"1:l~.~ (j)1)~ Q H)oOu';"-0;: ~::'J <'+J-I-~.:s ;:tr;+-;2t.4 '.(1:-........,.... ,.."":-.:;;:1 ,'");...,. l-j ..-s '-0 (1):'f. (1)I!l '..., ,~t-.:;; /--'.c+ c+::J":!J /--'.'\)(1)o ~~;1-.:::s 1-"c+C'I- ::J'H· (1)9'-..., ''J .. j (1);;:f:. ::l(}n S:.-t1-'-'....! 01'o -:'..>-i ~,......, ;:11 .>dr-·j(~I J-' <: c----.~~(---......."'-.r.-'-/\O'~:1,..__.J H)'.1'0"<:f:1~....J 0J l--'J ~.\\'"g 0 ,-' I-fgOI~'.--'-_.<' U ,""~;:r:+~\ ~1-"-../--'.' Gt}N .\~. ..(1)t·-::::d'.~ml'v~I-f . s:::'--:Jr::>-'en '"i ~\......--/\->ro 'r:;r •(Oc-<::~\o ~., .' <... 1 J V'! II Il'~ " .~ 1.If ,.(. .X J of LAW OFFICES -,\}lUIE K.M.JOmmON WASI-iINGTON.PA. 1'0 : Estate BLOOM c<BLOOM WASHINGTON TFIUST BUILDING In Fi~TITIOH TO !a'L'l-1D I .1,->' 1======== -u... "AlTD lTO:lI,thi s / /c1a;y 0 fl . ~nuarv 1926 the within petitibn :to'.Ame;:'ct'being.'pres8Ilt oct •it -1~.!l~r~bY ordered ~nd decreed tha~ the.said p.(.:t i't.:i..on be amen'dGJdf8'f...)r "ye d f 0 l~.-,.O"'.i~"l::t....A ~.::"-'-"-'1 b-'U.,u,~.,.~ .-,="",,-,+t '?7 :-p -'."P....'...he!.~~vf ......LY:=..=.~,Ll- .',._--'.__---Cbl~~t ?,~c ".-'".'I' j-I L.Gl7:.JJ ,1\i ~:"l·:1.5~-•.',:0!,f·I . \(/\~\.._-t .,,::.t •I .J•.",\'.\...-..;,u·.\.,.:;~.--'t ."~".~•...:..!!~(l G Qd"~.9~.,-L ..::J.»-:.......;..__ . ,...,-'.1 -.;'"!'-...:.c\:i'.-"'tl ~")I".(.J d f..J \j i •1:.:i';..\:;J;,__V.i)~~e:-I. l__.g..I::.~;~'.;:~~</).c;..r-.~..-. ...tI' Ij; t,I) ( i, i\~~.r.: J• 1 b.,\ii·.\ i' ii ,~ I t-"."n TIL;ORPIIi\lH3 counT OJ?\!M3H- nTI.~r"o-:r C OTj":,',"',r U;i'Tf"Tc',rr 'fA -.TI·.•'.•.i ~.,l .t..c ~,.•-,-,,-,-,1 1..).LJJ .HJ.l .I~ J IO 116 "ue''fTi'OVt 1925 \••0 ,:\r •.....:.u.u., ',J.I,,·...1 v·.I'.;:. . i'/..(. ~l[ ,J.,. ii. I ~,. ~~} .~ ~,'1· r~I.1~.It. r ,\ 1~ ,.. ...., , L) '.. -:. /,- ~. .~ ;......~···k,. i "f "~ iI, JOfZlAH :3M1Tli cO..L.AW 9TATlON2.rt8:tOG l)),t1iHP"lttLO CT.PITTgeunaH f-~71."(~ '....... "", ~·l··~·"·_--------"----·--""--""'----"""",-"--",~~"""""",,,,,__~~"1"_•, 'j ---.,-_._--_._--~------,-_.-'--'.,..-.., I I I J1 J :'JI4I,• ~st3te of Deceased .; ) ) )No.116 Al~'llSt Tel'Jl 1925. ) ,) OP!l\T!OH------- {.' At the instance of Rose Eel-l.Jolmson,widow and sole lega.tee and devisee of William MQ Jom1Scn9 'deceasedv a ci tation vms. issued on the Citizens9 Trust Company of Caronsbur5?commandine'it to show cause wh~it should not file its account as trustee of certain ,personal ana real estatep held by it under the will of Annie .K..M.. Johnson~deceased~and make distribution in accordance TIith thete~s thereof.. 'To this citat ion an answer was fi led 'by the trus tee denying that the petitioner was a party in interest under the wiil of r-nnieK.l!.. Johnsonj/and consequently averring that s...'le had no standinc to ask for an accounting. Strictly speaki!lB'v then;;the only qrestion presently before this Court for determination is wllether<j under ti:e will of ,Annie K.M. Johnson this peti tioner has any such'interest in the e;:;tate in question as to give hal'standing to demand an accounting (a)of a part of the $30;;00.0.00 trust fund and (0)of the income fro~the real estat\''' ,T:r.e various questions involved in construin5 this will r..ave fi If; been ably argued by counsel on both sides e~d exhaustiv8 briefs,have been submittedj/directed chiefly to the constr~ction to ba placed on the word ......-:._.-••.••_~._-_._.~~-._••- •-------,----.-----.,~..~....--------..--..--~-••~••--..,----.....1.....-._~,•••-.......,.__..;.__..._.::..~_...._,-_po.:...:\.,'_",--J~_'''''__.'".":~;~•••_~\. ;..,,:......' ""';1._-~••..•"*"--"--~_.-'--~~'-."'.-'.__...•---.,,----~.........,-••~___c..~.--'".-.-•..-~.--.~..-..-.-_'--,.---.-__.__._.•..__1 ~ ••8 ••••80.0 •••0 ••••0 "Estimating at thistirrs between forty five and ·fifty thousand,I desire that thirty thousand be he ld.intact or intarLJa.ble Ten thoUSa,11d for ·each of my son Gerge L 0 'lim MErnest Q and the incomes incomes from this dividedo T'rese .principal s or Interests'are to be held intangable . to creditors none are liable for the payment of any dept (debt)or subje at to my attachment for dept (debt)Nei~~er principals or incomes to be assigned or anticipated "1 also desire that the brick house on the corner of WPilre St be held intact or any possible event of BalfU'uptcy proceedin8's for the use of VI M Johnson "And.should any of my~sons be called by death I .desire that their shar,e be added or to revert to the survivins brothers or :he irs if my,I desire that my personclproperty be diVided equally between my sons "Mter all expenees have been paid and bequests made,tre :remainder of my estate is to be eaqually divided between my three sons,If anyone of my sons is in dept (debt)to the estate it is to be ·taken from his sr.are9 ."None of these princiles interests or instaLlments of the thirty thousand or the briol{corner house are liable for the payrrient of a:ny dept or subject to 8XJ.y attacr.n:€nt for dept Neither principals or ~ncolT.es to be assigued or anticipated by a:ny of them,If my sons s."1ould not·,r...ave heirs I desire' that it be used to fur ther 11ission work bOI:19 and Foreign ,also Sabbath School and Temperence ;rork and. to 'be known as a ~emorial to Krs ..Annie K 1:orr1son Johnson I n8l.':1emy sons as executors to see that my wishes are carried outt And they are at liberty to have anyone they wish to assist tham" The essential Pa'ts of lJ;'s.Johnson's will are as follows: ftheirs"as used by the testatr ixo ,., This will is signed by the testatrix but is not witnessed. It is dated March 0,1913. Annie 1{..M.Johnson died April 189 1910,and.her son William M.Johnson died M.ay 16",1924,leaving no children,but a widow, the petitioner,to whom he willed his entire estate .. -~- :...",. .,,'<•.',. !:.,."...;,."..'," trast will not be allowed to fail for lack of a trUstee,and men t...'le Sta~baugh's Estate,135 Pa~585. Nor is the failure to appoint a trus tee fatal to the oarryi:ng She intended to It is a well esta.blished principle of equity that aoutof~~r intention. ~polnt:Varner's Appeal,80 Pa.140;Act'of June 14,1836,Seo.23 (IV) purpose;Winthrop v.Clinton,196 Pa.472;King's Estate,147 1>a.410, and ~thout the possibility of assignments by them. oreate a spendthrift trust and no technlc'al '\/ords are neOessary for that The main,outstandins,intenti on of t...'lis testatrix was to provide adequately for her three sons and ~ecure,to,them the incoroo of tt16 ~OvOOO.OO set aside for their use,free from the claiITS of creditors, 'testator's intention to establish a,trus~t is clea,r tr.e Orphans'Court will P.L.634. It is suggested by the petit ioner that if it be once admit ted ~~t the will creates a trust,the executors are,ex,necessitate,trustees, and the executors being also the ce$tuis que trust,there is a merger of t...'1e legal and equitable,estates to the extilloJ"Uishmant of the trust.rj But this vie''ll is open to two objections.'First,the,wi 11 does not make the executors trustees.The:ir 'B.ppointmen t as exec~.ltors is 'in the Usual words,and the Bdded phrase "to see that my wishes are carried out"does not neoessarily impose any further duties than those vihich "nat'lll'a11y pertain to executors.Secor..d.9 to effect a merger,both'the '.equita-ole and legal estates must vest absolutely in the saID3person.But such oW.£1ership must ba absolute9 a.'1.Q.meng as in Lia.mel'v.Snyder,177 ?a. 2089 certain charges'are placed on the'income in favor of another person,' 01'as in Hance'~Estate,69 Su:perior Ct.432,where more t.'lan one person is ooncerned in the income so that an accounting and 'division 1s necessary, there is no roorger. -3- ___~..__..___~._.-:._•_____.__,__~--.-.-71'-·-._-~-~--··~__h__·.-.~._-a.~H,":"",_-""'''.''''''''__~:'_'••'''~'''.''''''''.~""'-""-""."':~..,~::~.",,:,,-,.{-.~~,.,."""-:-""'I)t ..,..~····u~·:-··..y'.-;.,-.,-.---..,•.",-".-~,,__,~.....! ., .:;. ,'_~••/_",.._"".•,.,....',,."••' •,•••'.-'""",;_';-C',----__,~'__; .'.~,.'...'.':. I / .~.-_..-------.-~-~.~.--------."'.-----~--.-~~----.....·~~_~....__tl·,..~_....,...__..~......_",....'_~'"_._...M__.......~• _•_"..,••_..,...~_._._.,....-:-•H_.'""';'._'_••_.~••••_"..._....'~, i .•.. The facts of.Hance's Estate are much the same as in the case at bar.The two executors v'.ere the trustees and also the cestuis que trust,.but the fact th~t they were mutually trustees for each other,was 1'.eld to disti~ish the case from the rule of "lbi'isman v.Sener,162 Pa.577..,Dond" others like it• .-. We are therefore of the·opinion that the wi11 created a valid spendthrift trust,and that the appointment of a trustee by this Court at Uos.42 and 43 May Term 1915,was regular and proper. But now one of the three sons is dead am his widow,the petitioner,is seekii:1B'to have certain parts of this estate turned over to .her,claiming to be one of his "heirs"as that word is used by the .testatrix. Too word ttheir s"has,psrhaps,been cons trued as frequently as any \'lord in the language,and from tr..e fact that its m3aning to the lawyer and to the average layman is vastly different,a proper interpretation generally .is not easy. It.has been definitely decided,however,in a long line of dec1~ions,that where the rord "heirs".1s used in connsction with a bequest over of p.ersonalty,.it·is to be takanto Iraan next of ldri or t1:.ose \\ho would. have t~~en tUmdr the intestate laws,tu,less a contrary intention is rr~ifested by the context:Baskin's .Appeal,3 Pa.304;;7ood.'s Appeal,18 Pa.478;Eoy's Appeal,64 Pa.241;l:cKee's .d.pp3a1,lOLl-Pa.571;~hton's ~state,134 ?a.395; 'West's .A.P:P9 al,214 Pa.35;Wund.er's Estate,270 Pa.281;wr.etherill's Estate, :4 D.&C.667;and rrany .others.. But this rule is of course one of constrl;.ction,and very slight evidence of a contrary 1ntenti on has been held sufficient to vo:ry it, cons truin.§;the word I1heirs II to m3 an,I1children","grandchildren11,&c.:Bere -4-. .'..~"'.~,.;'. ;j " I II IIi Ii ;. --._-~.~...-·_·_k . . ------.~--,.._'-"'...,.,.,...'--..--..-.---:-_..~-_...--.._._~_~.t -.~_~~_.._.._~r------,-----------.--.,..-~_ V.AndersOnv 72 ra.87;Raversticl:'s Appeal,103 Pa.394;scott's Estate,163 ?a.165;lUller's Estate,145 Fa.551;H~ardts Estate,24 D.R.155; Tomlinson's Estatep 23 D.R.347. An attempt tocoI!J1'lare ani dis Ungr,ish the foregoing and mmy other cases cons truing the word "heirsfl would be useless,since each.is decidad on its own fae ts'and all r~cognize the r'ale as above set out.It is t1:arefore necessary carefully to scrutinize the will in quest ion to ascertain,if possiblsp 'whether the intention of this testatrix was that the \,X)rd tlheirsfl should:mean otber than :tExt of kin" TI>..e Vlord occurs in two places in the 'wi 11.First in the,' third paragraph at 'the top of the seconi p~e:"And sh9uld any of my sons be called by death I desire that their shares be added or to revert to the sur- viving brothers or heirs if any".Ar'.d aga:in in t:t.e last par~ap:.:"If my sons should.not leave :heirs I desire that it be used to further mission work." Tr..a respondent says sr.e must ha.ve ID3ant "children"for. "heirs",.sao.possi bly she did,but we do not find anytbir,g s-..u-ficient to.justify us in departing'from the rule tha.t in the absence of evidence of a.contra.ry intention "heirsiV is to be,taken to meanmxt of kin. used in connection wi th a bequest of :£:lers onalty means~prima faci e,next of kinII and there is not sufficient iri the will to overCOIrfl that presumption. T'.cis will was u..-:doubtedly wri tten by a layman.She shows an accm-ate lmov:ledge'of the use of ordinary words\)but clearly knew nothing ot legal terms.No word in the English ora::ny other language is better known or more coml;lonly used than the 'word "cr.ild.ren",even by the illiterate.If "children"are meant,"children"is undoubtedly the vlord for the layman to use;and when that ~rd is disregarded,and the highly technical "heirs" -5- '.:,"":'-'".:~:.:'.:,""-. ·' substituted it is certainly a fair inference that it was because "children" did not ~curately answer the purpose,ani teat the rea.l intention was to designate those whom the intestate laws would designate. It could be ansv;ered ti'..at the reason for such a substitut ion 'was an attempt to employ legal phraseology in what the testator knew was an important pa:P3r,which Vlould be construed by lavrj'ers?but in that event he must be takan as suhnittir.g to such cons tr..:lction of the real maaning of the word. ,Under tbis construe tiol1 the :8011's widow would urrloubtedly coree within the description as an heir:West's Estate,214 Pa.35;Ciark v .. Scott?67 Fa.446;Eby~s Ap~al,84 Fa.241;¥illetheri11's Estate,4 D.&C. 667;&0. We believe,ti:erefore that the petit iomr here is a "party in interest"in this estate,but that does not necessarily mean ths.t she has a present standing to demand an acc ount ing fr ern this trus tee. Even'a cUi'sory reading Of the will impresses the reader wi th the fact that the one great,paramount purpose of the testatrix was adequately to provide an income for her 'cr.:reesollS,protected fram dissipation by them and 'removed from ,the clains at cr.editors.From an estate ~fuich she estimates as .mrth between forty five and fifty thousand dollars,She sets aside the large part or Thirty Tho".lSand Dollars for this purpose.By sino'""Ularly apt mrds both in their c arrJIl10n and derivat!ve s~nset s!:e provides that this fU1U shall be held "intact"and "intangibletl for the use of her Missions,-to be used for Sabbath Scr.ool or Temperance 7lcrk,but in a short She has no choice as to w1:e ther it·may finally go to Rome,or to Foreign three sons.As to y;d1at is to ,h<::ppen after their deaths she is v8.0ooue ..I I! II! will sr.e provides t\'1icethat this Thirty Thousa.'1d Dollar Fur.d shall be held intact for her sons'use,free'from the claiIlEof creditors. -6- .:\-.,'...~.'..::,,;~;: , " " ,.Oounsel for both sides seem to agree that on the death ot a sonw,his "heirs"-whoever they may be -tal{e to the exclusion of surviving brothersw but \rith this position we cannot agree. The testatrix first sets aside $30,000.00,a gross sum w to be held intac t sr.d intangible.Ths "imoID3stf from it are to be divided9 ,but notbi~is said as to a division of the principal. paranthetically,that tIlere is $l.O,ooo for each son,and refers to "principalsll in the plural,but her whole sci'.eme of distribution is that in any event this $30,000.0°9 the major p.;rt Of her estate,is to b~:held for the benefit of her three SOllS,the principal,and only definite obj~ct of her solicitude and .bounty. "And should.any of my sons be-called by death I desire .tr~t their share be added or to revert to the surviving brothers or heirs it any.II She mentions survi Ving brothers first because.they were first in her coZ",Cern. In Findlay v.Riddle,3 Binney ,139,Mr.Justice Yeates said:til fully agree that the best ruJ.e in the construction of wills w-is to fir.d.out first the generul inten"t,and then as far as lanoo-uage and gralnma.r will admit,to interpret parti cular e):pressi ons accordingly;and that in order to give effect to ·the general intent,the court will overlook a pa.rticular intent inconsistent therewith". ~his rule is good law and goed sense,and its Virtue is patent in this particular case. From the language a.'Yld.arrargement of this Will"almost lZlmUl1erable plausible comlusions as to the intent Of t1:.e testatrix could be drawnw but if the one central thougnt -care for her three sons _be given its'proper ueight and importmlcev but OZ"~result is reasor~bly possible,- -7- .~, .:;",;....-,:.....".z.'~.~'.-.:',.,'.....";''.'"..~".'.·0·.·..." ..', .,...~...... t!I , .~, J I t, i ! I that this fund.of ~Oi 000.00 is to be held -till the death of the last son, then the corpuS"can be divided among the r.eirs then,ascertainedo'~.-. the surnvine;sons enjoying the increa.sed 1ncoree.','ihoo the la(3t son dies, There are two ;pr opositions advamed by the petitioner which shou1d.be zmnt i oned • First,that by the clause "should any of my sons be call€d. by death",the testatr~meant death 1.'1 her lifetime,citing Mickley's .Appeal,f j 92 Pa.514,and other cases v.hich follow the rule there laid down.This I ,. rule is ~~at where the gift "is absolute in ~first instance and it is pro~ ,vided that in the event of death,or death without issue,another 1 ega.tee or lega.tees shall be substitu ted to the share or legacy thus given,it shall be construed to mean death or death \vithout issue.before the testator"4 T'nis is still good law in Pennsylvania:Shornhorst v..Jacobs,272 :Pa.223;Freeman's E~tate,281 Pa.190;Seewald9 s Estate~281 Fa.403. But the case at bar is 1 ::.eking in the very first requirement o£the rule •T!'..e gift was not absolute.in t:he first instance.We have 81---..,.....-_._----.-:-.--------....,~~ ready decided that the intention of the testatrix was to create.a continuing s;pendthrif'-trust for the benefit of her three sons;all tJ-..ree wer.eequally _.~~., ~~..~, the·primary objects of ):er concern;the .fund was to be :b.eld "intact"and HintangibleII awai ti:r..g;further contingencies;each son had certain qualified rig:hts as to the'principal and income of this funi,and.f~om the general pur- pose and intent of the testatrix 'as before pointed out,she could only have IIJaant de~tb.TJlenever it ~ight occur. The second IJroposition of the petitioner to which we \vish to referg is that the provision for surnvorship of the brotl:ersg by reason of its place in the willg refers only to the real estate.Theargu,trl::m t is ingenious and logiccl,but it asks us to infer too much.Too general -8- ..- character of the will»as to arranget1ent,punctuation ani pal~~OT~phing~leads to a different cone lusion.Corr~s and periods are used promiscously arA interchangea.bly throughout the will,and so their presence or a,pseme is 'of little assis tance.T'r..e blank space after the word IIJor.nsol1."at the bottOI:1 of the page is in ?-ccardar..ce with Mrs.Johnson's habit of wide spacing be- Tbe first word of the "survivorship clause"begins wi th a ca.pital,and while the line is not indented9 neither is tr~first line of any other paragraph.Besides9 the only "shares"preViously mentioned are in connection with the trust fund. So tar,we have been considering the Thirty Thousand DOllars Trust Fund exclusively,and we now COInS to the real estate. By the seconi paragra-2h of bel'will the testatrix provides: "I al so desire that the brick house on the corner .of VI Pike St be r..eld intact or 2nY possible event of Bankruptcy prooeedings for the use of WM Johnson." This is the only roontion of the brick :r.ouseexcept i13.the last clause wr-Jl3re . it is incluied with the trust r.....lm in the provision against liability for debts,&c. She oore singles out one son "for a specialbanerit,and. the gift to him is not in any way connected wi th her disposi tion of tm trust fund.But while as todisposi tion it is separated distinctly from otr..er parts of the \'lill,reI'general inte:lt as to the protection oiOOr sons frOIn .. the cla.ims of creditors,still persis ts a."'1d is expressed. Were it not for tb.e fact that the dominant purpose of the testatrix was the protection of :bel'sons from liability to creditors a.r.d dissipati on of their estates,'by the creation of a spend thl.'ift trust,the words of the clause in qusstion might be construed to vest an estate 'in fee -9- .~.',--.'-••••••-••_.•_--~~..4 __•• ••__••._...·_··......4 ••_...__~_......,••_,_•••_-"-~"~T"-"--'_.__~_....~.._..•.._•.•__~........_.~...,....,,~"....'.~._. .'.<."".~. "'-';. ! !:~ ~~...~~.~._~-,.,..,.."."".."..~--,,-'.'-.,...'~,·--~~··~·"5'f~r"':'~_~;t"~~~,.."...,-~..~~~_~'__·"'!....-,.._..,···_""_..i 1 in William M.JOhnson:Act of April 8,1833 ?L.250,Sec.9;Birkbeck i·v.Wadswort~~222 Pa.154;Schuldt v.~erbinej 3 Superior Ct.65. JI~..But too imposi tion of a spendthri:ft trust on an absolute., .~ :1 '.estate is not legally possible:Reifsnyder v.Eunter,19;Pa.41;Walker v. J ~Vincan t,Id.369;l~ore'~state,.~a.611.'.And the testatrix cannot 1 ;bepresw~d to have intended an impossibility. ; Besides,the intention to create the tl....:l.st is clear and. pronounced,while that governing the interest passing to Willia'l1 :M.is doubtful,to say the least. We must therefore construe the remai:nder in the real estate as.vested in the three sons,under the residuary clauss,and.the one-third belonging to William M.has now p:l.ssed to his WidOW,this peti t ioner.She is·therefore entitled .to an accounting for r..er share of·the income ari sing ., from t.."'lis real estate • .And nooN,JUly~1926,the petitio;a.."'1d.citationfor an accounting insofar asH applies to the $30,000 Trust-Fund.referred to in said peti tion is hereby disrdssed.As.to the income from the real estate the rule .is made absolute and.the Citizens Trust Company of Canonsburg,resfQndent,is directed to file its account 'nithin a reasonable tina :hereafter.This decree is rradewithout prejudice to the rigtts of any of the..l?arties in interest to ~~.----._._- raise ·any pertinent qrest ions on distribu tion althou~the same may r.:ave been covered by the above opinion. days. This decree is rrade nisi exceptions ~ithin ~~entJ •• ,•.:'I ~ ;;~\~.,I. '~ .~~ ORPI-L~I'JS'COURT V/AGHINGTON COUNTY.PA. !!!~TATE OF :'~. 'J ,. ANI1lEi Kio .f!.JOmmOlr7 , ..~ P,ND REOORDED IN Fit.ED 19._ :,' -'.:, ,:.... .~~ '."':.,.:..Q..:(';~/<:. ...,---_..",,--------- PAGE _ :\.~7'!,",.!.;',.':'(t.',,':.,'.t • t;<'j ".~.'.'.'.~:( ;..i~'f'i.',I'I ::r:,,;f.~"'(;::' ,~:a:P' -I\~,-1 :OEOEI\SEO I'I~ '-,..----.,..-a j<\DJUDaC,/,\T~Oi\' AND DEC.REE J.80YD CRUMRINE PRI!SIDENT \lUDG!.':or"ORPHANC'COURT. ~----_....,._.._, "'-'",....\:'. j',')S'"1 I.'.;J .1';3 I...... .'.':-'''1/ ...:::.,',:~",!:::..~j':~~.:;.:~~:/:"J . y ,,-:' .... :~"~ :t :, '.:" '.~'..X .<; .,..... ",:.' ..... _,'f'; ..... 1,. ;', ", \.~Rtf):',"g> "'" -I•• 'I";i .'~ :,'11.1," jl ~I~": ft' \I.~. \. Ju~t ..":lUI""Co').•t.,A.W .\'AkX,PUftU.HI!"••10"1)';)-00 0 •.r'''C1a101_0tf.p.... ~~-~1;;="""'""'""" .""!' _.~.--.-._._~.~-~-. '>'--~.""--'.•-'~--' ).---------_..,_.- I Xl-'R e- Estate of (In the Orphans t Court .of )Washing~on,County, (Pennsylvania ..Ann 1e K.MQ JOl>J1son, -- -, )No.116 August Terra,1925.Deceased. And now~September ,192611 comes the Citizens Trust--- Company of ,Canonsburg~respondentp by its attorney,J.R.McCreight p and excepts to the decree of the learned Court dated July 20~1926, requiring said respondent to file its account as to income from, real estate p for ~~efol1owing reasons~G ~The leaxned Court erred in holding that the interest of Wil~i~m M.Johnson passed to his widow p this petitioner,as it is not,averred in the petition ,nor was it proved at the hearing how orin what manner or to what extent the petitioner beca~e interested in the'estate of the said William M~Jonnson p deceased. ~It does not appear in the pleadings or in any evidence adduced before the Court that the said pe ti tioner 1s the sole devisee in the estate of William M.Johnso'n,deceasedp and the, Court's decree above mentioned is based upon that assumption. 3.The averment in the first paragraph of the petition of Rose Eell Jo~~son that she is the only heir of William M. Johnson~deceased~is denied in the first paragraph of the answer of the respondent.No evidence was offered by the petitioner in fj,;" /:,-~6"ttorney for Responden t. ,(/, -:;--- ···c·.. JOHN R.McCREIGHT ATTORNEY AT LAW V/ASHIN(;';ON TRUGT BUILDINO WAGI'(INGlTON,PA. j j"'~:.!.~-.t~:.:_L.) "I, !Il'~~:,·'·:'<..()~.,:"!. ~-"_..~""""'x)'~'.1 J \<1 d-{, "62u.'1>..S1>1 ~~.~~- o I f~It Jl-:.\ .f rI i I I } h.~ f~ :j >! 1 9 2 5. .:.... ~~~~~~~oOo~~~~~~~ p~nie K.M.Jo~~son,cr.r-~-..--..I'_ Deceased. R e- Estv.te of ~~~~~-~-~~OOO~~b~~~~ ~~~~~~~~n~OOO~~~bU~~ E x c e p t 1 0 n s~1=-:1.""_""-~_~'=....~ 116 August Term,No. I n---... 'j'..ii:, J.I.\i!I.( I,~: .\ ;'S ~r l IJ..~l. ;~ }r !,1I'.I'J ft .' :\ li., '"0# 1.:; ..~.. ,. .~;. i. .' • "": tlJ ({~~) ~~~.C:fJ .: ~..'.~,. \'I:f"', I f/ I'·. " I: ...,'.....'...",.~ l."I . 2.'The learned Court erred in holding that the clause; I I I!" i !I _ ".;, "i J'..• ,' !c..~L Ld.jf~1C~CGLu Attorneys'for Exceptant.// -.-.._--.__.----_._,...,.~-~.'-..-..--_..._-.._.____..-. The "learned'Cour'c erred in holding i'that this fund, The learned Court erred in holding that the pro- 1. And now,to wit this ~day of _~}.:..:..u=g~._)1926,comes IN THE ORPHANSi COURT OF WASHINGTON COUNTY,PENNSYLVANIA. ._.-._----.-.-il--_c••--_•.-- II'II. "II III'II!I'II,I, jlI In He Estate ) ,) II of l No.116·August Term,1925. II!ANNIE'!.M.JOHNSON,DECEASED.) Ii -II IIIi',I - 'IIIII I',III Bloom &Bloom'and Reed,Smith~Shaw &McClay;attorneys for II petitioner,·and ;ile exceptions~o the decree.of the learned Court !iIi in dismissing ·~he petition and citation for an accounting,in so II I far as it applies to the thirty thousand dollar trust fund,for IIII the following reasons: IilIIII!II!of $30,000.00 is to be held till the death of the last son,the .II!I surviving sons enj oying the increased _income.When the last son!I - I' 11 dies,then the corpus can be divided among the heirs then ascer- II;1"tained"e!III 11 'I,{!,III,II Nshould any of my sons be called by death"meant death at any II,I tiIIme .. :1 "'It II l!:1 vision for survivorship of the brothers)by .reason of its pla.ce I!,,/Ii in the will,referred to per sonalty as well as real estate e";!,IIIIIIIIIil!I "-\,fI'I11 .11 ,IIt,IIi .... No.116 August Term,1925. :.',; i,, q"t\\\.,~_.~rf/i' :~: i "" IN THE ORPHANS I COURT OF WASHHJGTON COUNTY,PENNSYL VANIA.i I I \ :.I~.~:,~.~...t~ ----------.-~~~~.....~_............_...__-.·__.Io._ ~( ~'of f:t,ANNIE K~M.JOHNSON,DECEASED. J-,,' ,....~.. ".,: j ,~ '1 I.~..~. ; I i 'I, I,I .,11 firl' t 'f ,( "I t.·1 .: In Re Estate E X C E p'i'r ,'ION S ................-~r;:J:Q:-..'~.,-~--...'-. ~;j. 1:j :'~i '..:: ·:11...~~.~..;;" '.til' .!,;~~.r' i',1. ), i,'I,I', ; .... )1 ,,' ;~. ,~; ';'.~/ ···l~· ;.~' f l t~ "·1',l- .'.§ •.'1.il,;: -t ;(. ;'. 'i, ... ~ .,• I::0,~,J '.;d' ~\, I, <0 ':; :I,f, iI,I I, Bloom &Bloom Washington,Pa., ~II 1.:··l '.''....'..-.....,-. ."',...!I' _._.._-,_'.~~-----"----~._._---.-~_.._-_.~_.._. IN 'l'EE ORPHANS'COURT OF WASHINGTON COtlli'TY,PElif}lSYL VANIA. Estate of Deceased ; ) ) } OPINION Excepti ens have 'been filed to ·'he Court's adjudication in this case,by both peti tioner and respondents ..T:b..e r espondents I exceptions all went to the fact that there wa~nothing in eVidence to .s11pport the finding that the petitioner was too sole devisee of William M..Johnson~A certified copy of the wi 11 was presented at the aI'gurn3nt, 1, I' ,! .,however t ar.d.was admitted to becom9 part of the record without objecti on. This disposes of the respondents 9 exceptions .. The petitioner9 s exceptions go to the merits of the controversy,and deny the correctness of the Court~s finding that the $30,000 trust fUL"1d was to be bald intact 'lI.'1til the death ,of the last surviving son. 'l'nis gr<nuii was carefully covered at the original h9aring 8Dd although careful consideration has been given to the arg"..unents 8YJd briefs of the able co>unssl for the petitioner,we find nothing new v.dlich would cause us to alter the opinion already filed. It is not the function of this Court to decide first what would have been the proper and equitable thing for this testatrix to -1- ,.-~-.... (I \) .."...f, I I...._.,--.~~----,.,.--,.-...- .-.-._--~_._....__..._~..._..,---...._--........-..............._.~~:-~~~,._...._--....,.......~......_:1__'-..-"-----............---..:-,~--...--.~...~~_.._P ..~_ dOli and then try so to juggle the various canons of construction as to &r!iva at the predetermined result.Tbs duty which tl:e 1 av ,1 mposes upon us is to ascertainll if possib1e 9 what the testatrix meant by the words she used,and.in this determinatio~the,circumstames of,the parties in interest and their respeotive necessitiesbave no pl~eQ We ~e r..ot decid.ing what would have been the just and eqUitable thing for bel'to do,but what in our opinion she did do and.intend. DECREE ,.And.nO't'7,November ~1926,this cause oame on for , .',/ hearing on exoeptions filed to the originaladjuiicationl/and after due oonsideration all of said except ions are hereby over:culed.and d1 smissed.. ~Q' ;t { !.~ !t, I( ", ,'- II fi 1 1.\'III ".,..,..,.,;;-r--~~\~.(.;I....__. No.116 August Term 19.25,O.C. • I --;=---,-'==1 ~---.-:--_.- -.-------,---------,--. Estate of '- .,: " j1(. Deceased vV'ASnINOTON.PENNA. .S {o> ~C<-U ,;1..(),'9 ~(,,/ ~Ci· FRANK ~EA.UX n On OFFICIA.l.S~E~nAPllEHA}JU... ':OPINION .A!:rD DEKlHEE ..--====== OnrUANS'OounT,"'V....aUtNOTQN COUNT'" :",-I I ;..::i'~~::'"1i"',i·.I I;C·!~~·/····.j : :·...!l:':"':::::3 !I,v,,}.:.,.."/~"'J II"'.','!...I I."l-::.,'I..i.~.~-~::L'!:~~.C~:-.c.:-.J ~NW.Edr~%t1:...JJ)B1Is.9N'-- ~ I(I 1~\, Ir [{ !jfIViiI {I' } !) IX{i~t' "1\:1 J ,\ ,(1J;:; t( ,f j \',~i1;I.;Ii.~l .f f," I -_•.,-__-.---1 r' ; ,I A [, \'~::,-',:: j.'JI.~ l :{ .:\~~ ~~. .":l. i. ,,: ,; ii~1:': !.' ,I .-: ;' i~~~:~ ·}t /1 1 ;\ ,',0 ,~···.l.i., t. Ai @,;;"~..1-....' N '" .,. " (,r ", I 1 ....~ r. " " ;." I that the affiant or the corporation ,in behalf of which --_i__she~is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations:.:~1:::V:::'::b~;,~~O~:O~~~_ .--.-----~~;~of ~------s-ee_mb~.r.--------19..-.68.. .-------AUi--------:"'.""·W----~----.-.-~---- DREWY J..F -,•Notary Public Notary Public ash'n 0.".county,Pa. My CommlsslonExPi~es~arch 30,1970 .,-.;THE DAILY NOTES CANONSBURG,PA. PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784, Sec.3.paragraph (3)and (25). State of Pennsylvania } County of Washington ss. Personally appeared before me,a Notary Public in and for said county and state, _____.M9,!?_~J:~_!_.12_~y ,who being duly sworn,deposes and says:that ___. .~J!_~is the 1?-g_Q1~Js_~_~p~the Notes Publishing &Printing Co.,a Penn- sylvania corporation,and its agent in this l?ehalf:tha;t the said company is the pub- lisher of The Daily Notes,published daily except Saturday and Sunday,having its place of business at Canonsburg,Washington County,Pennsylvania;that the said Daily Notes was es:tablished August 1.1875;that the printed nOitice or adveJ'ltisement,attached hereto is a copy of a notice or advertisement.exactly as printed or published,which appeared in the said newspaper in its regular issues on the following dates: ..l\._ugu_s_t__.3Q__,.__J!~p-:t-e-m.lte.r ..,.(;--'-.---f?~P:t-~-~Q~.~.;1.~..2.....f.:.9..§.?...... ._--------------_._---------------------------------_.------------------------------------------------------._------------------. NOTIC&:OF FILING OF AC·COUNT AND TIME AND PLACE OF AUDIT IN THE ORPHANS',COURT OF WASHINGTON COUNTY,PENNSYLVANIA In Re:.Estate of Annie,K.Morrison Johnson.De'c.eased. Trust .for Ernest Q.Johnson,last surviving Life Beneficiary., First and Final Account of, M'ellon National Bank and TrustCompany,Successor Trustee undertheWillandbyappointmentof the Orphans'Court.No.1029 of 1968 ,TO THE HEIRS,DEVISEES,' CREDITORS AND OTHER PE:R-SONS INT'ERESTED IN SAIDESTATE:,Plea'se take notice that th'e First and Final Account of MellonNationalBanka'nd Trust Com-pany,Successor,Trustee of theaboveTrustEstate,wa.s 'filed in the office of the Register ofV\TilIs of V\Tasbington County on July24.1('68.to the Third Qua.rter of 1968c5f the Orphans'Court.and is dock'eted to the above number.Also.please take no,tice tha:t theOrphans'Court of Washington 'County,Pennsylvania.has fixedFriday.September 13th.1968.at10,00 o'clock A.M.•Eastern Day- light Saving Time,in its Court Room On the third floor of thejCourtHouse.'Washington Pennsyl- vania,as the time·and'pla:ce fOl~I"the audit of said account.whenandwhereyoumayappear.in topersonorbycounsel,and beheard.if you so desire. Mellon National Bank and TrustCompa:ny.SucceSSor Truste€.by appointment of the Orphans'Court,under the Will of Annie;K.Morrison'Johnson,deceased..:By:ARLIE W.OTT•.Trust Of"f1cer South Main Street andRl3~lry Avenue Washington.Pa. Howard O.Stevens,Attorney forTrustee Mellon Bank BUildingCanonsburg.,fa.15317 August .30.....Sll~telJ:lber l,J4.(1968, '-.~.~-..:.....:::ot 'Vd '·O~)NCol:'NIH 8'1//\ S"/lIM.:IO UJ.LSIf>3U oNi(1\11"/1!.:.1 ~)SiHl r (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION By:ARLIE W.OTT, Trust Officer South Main Street andCherryAvenueWashmgton,Pa.15301 Howard O.Stevens,Attorney for TrusteeMellonBankBuilding Canonsburg,Pa.15317 6)52-3 Please take notice that the First andFinalAccountofMellonNationalBankandTrustCompany,Successor TrusteeoftheaboveTrustEstate,was filed in the office of the Register of Wills of Washington County Oil July 24,1968, to the Third Quarter of 1968 of theOrphans'Court,-and is docketed to theabovenumber.Also,please take notice that theOrphans'Court of Washington County,Pennsylvania,has fixed Friday,Sep- tember 13th,1968,at 10:00 o'clock A.M.,Eastern Daylight Saving Time,in its Court Room on the third floor of the Court House,Washington,Pennsylvan- ia,as the time and place for the auditofsaidaccount,when and where youmayappear,in person or by counsel, and be heard,if you so desire. Mellon National Bank and Trust Company,SuccessorTrustee,by appointment of-the Orphans'Court,undertheWillofAnnieK.Morrison Johnnson,deceased. In Re:Estate of Annie K.Morrison.Johnson,Deceased._ Trust for Ernest Q.Johnson,last surviving Life Beneficiary.First annd Final Account of MellonNationalBankandTrustCompany,Successor Trustee under the Will and by appointment of the Orphans'Court. No.1029 of 1968 TO THE HEIRS,DEVISEES,CREDI~ TORS AND PERSONS INTERESTEDINSAIDESTATE: NOTICE OF FILING OF ACCOUNTANDTIMEANDPLACEOFAUDIT IN THE ORPHANS'COURT OF --W-ASHINGTON CODNTY,PENN~~SYLVANIA August 29,1968 ~Washington County Reports ~ux Washington,Pennsylvania ........S.ep.t.emb.e.r 5..,1Z-.,.t.9..68 . 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 88. Personally appeared before me,a Notary Public in and for sa-id 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,pubEshed weekly having its place of business at Washington.Washington County,Pennsylvania,and is act- ing as its agent in t'his behalf;that the said WASHINGTON COUNTY REPORTS was established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania.by order of the several courts of said County.dated November 11,1920;that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: Sworn to -and subscnDt!<;LJ:ll:l!o2.!r~e'-m~e:....t~h~i~s~--<'-"-- 12th.September 8::::::~~~=~;t:::::::::..:..:::.::.,..196 . Notar'1 Public KATHERINE C.YARD,Nota bile Washington.,Washington Co.,Pa. My Commission Expllle8 November 1,1969- "1d ·'O~Nvl~i~\HS"I\\ $11\M j(\'fUSI~3'J ON \'("il:SSin! THE DAILY NOTES CANONSBURG,PA. PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784, Sec.3,para,graph (3)and (25). State of pennSYlVania} County of Washington.ss. Personally appeared before me,a Notary Public in and for said county and state, ...........Ji9:p..~,J ~.!J2.9:y ,who being duly sworn,deposes and says:that ......~.h..~__...__.__.is the 1?g.21~t.~.~.R~the Notes Publishing &Printing Co.,a Penn- sylvania corporation,and its agent in thispehalf:tha,t the said company is the pub- lisher of The Daily Notes,published daHy except Saturday and Sunday,having its place of business at Canonsburg,Washington County,PennsYlvania;that the said Daily Notes was es:tablished August 1,1875;that the printed notice or adverltisement,attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its regular issues on the following dates: ...._.__...__..1\JJg]J.s.t....3D..,...JI~:e.p.t.e.m.12~e}'.,,6,.,--...~h~p:t.~.P.J:Q~.~..J.1.1.....!..9..~.~...... ~_.M__....,. that the affiant or the'corporation ,in behalf of which __.~..she:'......is acting is not inter- ested in the subject matter of,said notice or advertising and that all of the allegations ollhls allidavit "'to <he~.time,'plaee aod eha~,01 th,7e PPOU.lbtieatio~aretrue./ ......----------._..L~.__~.._.._.__. _ Sworn to and subscribed before me this BZ9kkeep ........J.lth.day 6£·.......Se ...S.mOB.r._.......19....6.8_<~j.. " .;,J)" ··......AlJDFfrwlrt!~j ,'.,"',N{~-;~~~~-a~~p~b'U;;aShl"~i'tC{}lI"ty f'a My C{}lIllllisshll'I"E'xili~e's' l't1arch 30,1970 b~i~j~ ,I 6)52-3 By:ARLIE W.OTT,Trust Officer South Main Street andCherryAvenueWashmgton,Pa.15301 Howard 0 Stevens, Attorney for Trustee Mellon Bank BuildingCanonsburg,Pa.15317 Please take notice that the First and Final Account of Mellon National BankandTrustCompany,Successor TrusteeoftheaboveTrustEstate.was filed in the office of the Register of Wills of Washington County oil July 24,1968, to the Third'Quarter of 1968 of theOrphans'Court,and is docketed to theabovenumber,Also,please take'notice that theOrphans'Court of Washington County, Pennsylvania,has fixed Friday,Sep-,!:!~,tr';iliy.j\t~tember 13th,1968,at 10:00 o'clock A.M., Eastern Daylight Saving Time,in its I'Court Room on the third floor of the !Court House,Washington,Pennsylvan- ia,as the time and place for the audit of said account.when and where youmayappear,in person or by counsel,and be heard,if you so desire. Mellon National Bank andTrustCompany,SuccessorTrustee,by appointment of ·..'-the Orphans'Court,under the Will of Annie K. Morrison Johnhson.deceased. In Re:Estate of Annie K.Morrison,Johnson,Deceased, Trust for Ernest Q.Johnson,lastsurVivingLifeBeneficiary.First annd Final Account of MellonNationalBankandTrustCompany; Successor Trustee under the Will andbyappointmentoftheOrphans'Court. No.1029 of 1968 TO THE HEIRS,DEVISEES,C:REDI-TORS AND PERSONS INTERESTEDINSAIDESTATE: Wa$hiQgtOllCtllll~;;B._ ~m:"""W~hingt~n,:Pe~r.'t~~,,,/ (PUBLISHED BY WASHINGT'a~';:c:::OllN.TYBARASSOCli\irl()N) August 29,1968 PROOF-OFPtl"BLICATION....-,-~...,-"'.-".. "In compliange with the Newspaper Advertising Act of May 1~,1929,P.L, 1784 Sec.3,paragraphs (3)arid ,(25)., ,•.•:.".',-;_i.. -.""'~~f~~:FO;~:~~~~::}~. :.:'Per~onallY appeared before me,a Notary Publicin and for'said County and II! )Cplnirtonweiifth;CHARLES C.KELLER,:who,'being duly sworn,depOses ands,a:~s!.tha.thei~t?e Editor ·.6f the ~ASIfINGTON COpNTY REPORT~,'tpe "i ,off19 al:legalpenodlcal for said Wa,shmgton County,publ[S'hed weeklyhav1'llg .Its," ,,pJace'of business at Washington,Washington C6unW;Pennsylyania,'and>is ac:t~I '';iiif~its ,its,agentin t'his behalf;that,the said ','WASHINGTON .•COUNTY' "',RJPP0RT~.wfls est~blished.on March,'31,'1920,lln(:l;v.~~:,d~s~~~jl~,e,d..:ai:,.t~~/e.ff,~~.l,fL:~,;;,."",;':'"",0' ,"'lc:gll!pubh~~tIPn,:.for:Wl!~,blpg~ql?,:.Cq,untyi,F;!en!1:srlva!11a~,J:\Qy;1iorgHt~'iQf:.;,the:l'<severalllilajf,:~~1 c(lUrtsofsitldCounty dated Novemoer 11,1920;that the,prmted notIce or adver-I tisemeilt attached her~to is a copy of a notice or a,dyeitisement,ex,\ctIy,as'pr,in,ted , or:published,which,appeared in the said,legal petio~icaliil,its regl)lai'~is~4es'oh tile·,.i'fol1owlngdates:",.,,,'"'.',"'C i .,~, •:'"..::""~_~.ft!.~'..:"_"-",,,,,_,"",~,~_._ J.' lJn tqr ~rpqann·muurt uf Ilunqingtun mnunty In the matter of the Audit of Account in Estate of Annie K.Morrison Johnson. Deceased,Sur Trust for Ernest Q.Johnson.Surviving Life Beneficiary. TO THE AUDITING JUDGE: No.102~_---'o:..=f--=1:...::.9..:::..6..:::..8__,,~,.~ Enter --'m~y1------'---_,appearancefor_----'-A=.:c~c"'_'""'o_"u'""n...,t'_"a""n,....t~...,..._----- /....,. ;dtWI-Mel D.~ 13th day of__---"8:::.·e:::.pJ::<.t.::.:e""m=b~e""r~·__-"19.Qh 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 sllall file a separate concise state- ment in that regard. ;"'---'•"<- 11n t~t (@rpl1an!i~Q!aurl of ma!i~ingtan Q!nuntu In 'he mati.,nf th,.Andit or A~nnn'in I Estate Df ANNIE...K......MORRlSON.~..JQHNS.oN ( " r.Rw?r EQ.R...~.RN~$.T....Q..·.!l.Qtm$QN..............) TO THE AUDITING JUDGE: No 1029 of : ,19 .6.$A.A. '. Enter our.~ppearall'ce for C.anon.s.burg G.e.ne.ra.l Hos.pit.al.A.s.s.Q.G.i.at.i.on , r..e.s.iduar..y le.gate.e unde.r.t.he Will.:..of Ge..o.r.ge L J.Qh.ns..O'T.l ;,.. -___---__- -..-_____-__-___--..__ ___-___--..-.. ._-..--_____ __._--_-___-__-_-_-__~. ............................................................................................................-_-. ..-/-~day of...3.e.pt.e . N.B.-Counsel shall,by :separate paper~ent a concise s'tatement each claim,with supporting calculation of any interest claimed. Objections to an account as filed,shall be concisely stated in a separate pruper.Counsel suggelsting proper distribution shall file a separate concise statement in that regard. 68...............,19 . No•....~029············.···.···········.····.··..G£....,196.8.,A.A. In re Audit of Account in Estate of .....ANNJ.~K.!.MQ.RRI.S..QN..;..J.'O'HN.S..QN.. .....!~.Y..~.:;r.~9..g ~.g~~.~.:r.g.~~Q.H.N§..QN .. AUDIT .'rarripr fur 1\ppraraurr FOR ....Q.aJ1.Qns.:b..u.r.g Ge.ne..r..al H.o.s.pi.t.al .. ....Asso.c.ia.tion.,.....residuar.y..:...-le.ga.tee ....unde.r..the Will o£Ge.orge L . ....J.ohns.Q.n . .Vd •.08 N01::.~N\HS'V'it' S11 itA J ()'tH JSI~}13 U ON I(W \'i'1l3 SSntl 9 I h ~~d 6t f~~r t L4 ZEMAN AND.ZEMAN . Attorney S ",.'..··1 ""~"\\t '~~I ~J '.I -.-'-.- ~2 r , / Form for Guardian or Trustee Jtlitinu ~ur AUllit lin .IDl1r (@rpl1ana·Qtnurt nf lIunl1tngtnn mnunty Estate of A~P.:~~JS.~M.QE.:r.t~,Qg..J9.h.g§.9..g".. Deceased".Sur Trust............................................................................................................................... For Er.D.~.s.t...Q.•....J.Qhn.6.Qn.,.. .....~.~..~.~~~~.K.!Af~~.~.~~!.~s:~.~E;Y.:. firihOr::;..1ftll<ID$eteftt-=l,~ Filed at No !g..?.~of 196..?.. . .Mellon National Bank andFIducIary , Trust Company".Successor Trustee.. Place o~record 379 9 f 1952 0 Gofappolntment.!9.!!.. Date of tt;Ist.November 13".1952i»,.,..--or-.guardlanshJP ·..···_·:::'.:····'".:···,····~·..··..·..=.::::.::::··::.. If there have been former accounts -~~led in this estate,li~t:if ~tfr":':i':i;., ~~~--I •'~~The Citizens Trust Company of Canonfiburg"Pa."by decree of this Court I 'dated June 24J 1915"and filed to No.42 May Te!'!?l.191~"O.C."was originally appointed \ !rustee of this estate under the terms of decedent's will.'Th.e said Trustee having gone ;: mto voluntary liquidation"filed its First and Final Account of said trust to No.379.9 of 1952 O.C.".which account was audited and confirmed".and by order of this Court dated November 13".1952"and appended to the Adjudication and Decree and Schedule of Dis- tribution of the same date"and filed to said number and term..the resignation of the Citizens Trust Company of Canonsburg..Pa.".as Trustee of th.e Estate of Annie K.M. Johnson"Deceased"E.Q.Johnson"Surviving Beneficiary,was accepted.and th.e Mellon National Bank and Trust Company was appointed as Successor Trustee in such estate..., All of said parties have received notice as required by the CourtRules except as follows:Notice was given to the heirs"devisees".creditors and other persons interested in said estate"by advertise; ment ill;the Washingtol?-County Reports.on,AUK•.~9".,Sept.5 and Sept..12.1968,,and fn . The Dally Notes on FrIday"Aug.30".and,_..Fr,lday"Sept.6".and W-ednesd"8..Y"SLept •.101" 1968"pursuant to order of your Honorable Court dated Aug.27"1968,and filed to the above numbe'r and term.Proofs of said publication are filed herewith.. The fund now before the Court is subject to the following taxes:("- TO BE DETERMINED BY ADJUDICATION OF TIllS COURT.1.1 1...Se,forth ~n~-legal problems requirin~~~j-U~ica;ion "by -~e"Court or difficulties that -mu~t be met in distribution::.::_-......_!~""':~!: r -..:~...-..--.--'-.-~-~-~-,--\i, TO BE DETERMINED BY-ADJUBICATION OFT-HIS COURT. See E~mBlT "A"attached hereto and made a part hereof..being (a)A reference to".and a quotation of the pertinent parts from" the Will of Annie K.Morrison Johnson"De'ceased./,asH rtelates to the above capt~o~~ed_ i. ~·;t.~J':;T fjT8F·TP,i~Tqr.r· tUJc-f \.i:::+Jjj .~:.\nrc;fGLn::o 0[,P::'T']:~nr'l:.~Jq lJQ:~p:,::;{ov'11om.nOLor~8PJr,comvr lCL L"fJ.H ~~J~J"In Q~fp'G cqq VIJJp ~<'~~;.LY~C"1'10?.;~o I "n;!L6+.r;;v~!J'::;::;ro fjJ5.t3C1',-'':',' .,,-,-C",.~r ,·-TJ •.-"r'':)",~r_r'J~-rr .'·r-.._-rL 'nJ-~.-r"T j-'f"('T :,T r'r'IJ~r>,","H"(T IJ ,':...··l~~~.v~.~_"•..,.--;.,-"c,c...~u.,.........V""lL....·4,,-,-J k".-''"IV·_.~..~-",L.~..~'t ~I ......+'::1..v oJ"i+•.~....'~~'-,i ....l..,-""-'"." ~t,s:'(.-1:.::;'L'.::._•.\ _;"r.-:'.;t.:~,'.n:l'IT •..J .:,-.•r<_.2 S'~JII b:LOGG:::;c-PJ:lb'J.\f!IColI 10:1!.~:.;c u:rJr:.:..;~ I r .1 ...4 ... ~'~r,',l-1I;!\p ":~._;;11':;Q TT.:;LGro suq IJ.:''t-'-H,~f)i:J..j:US::'GOl'fJ:J!.-'J.~...-'.....",•.J IL")II'r-r t'.;.•• ~':;'Jo!~q ~:.::..J~L .:..;,l.0tI:q -((L;":~~..C'J'',.i':·f :)·,~G 3:?e' ;'PI:,0 -,":'J.;:;:;q,J~Fl~F.+O -;U'S ~""'-:Lo.,'L:t>tY ::.O~,nJJCiGOJ.q',-,'oI--l~t:Ol 0"j ~i:'~-~oI ;:.,0.:-fJ¢CL~~,'J\?'.~z.-i...-~"'-,e·.;)~'I:,0l (.;:,..10:"2:"),1.--t)is''J.I..IJ2PC' l,".'::vLJLC'J ']jF.:'-0'~I~C~~:"'V';'~'.-:Jq,--L.~,.,:J:-;:;O._}~'I.0T.f;J'::o:q"';~~"T ';GCL'=;;J (,;.-c.;q 1WJG CT,J rr~,L+-G V':'L ;F~·z '10;",):_,p-Jq '-:L"J.~'T~'j \01.~J qJ;---"\~JJ q ~:J'"~c..Jf:J ..:,~--;~'.' J.,\,'nc,ro:.e~rIC ';Q'_'~~GT -f--.~TG O~.J 'J JuT J'";+"JfJO);:~·L TrJIC i.-,',CT.~I -::;'t\.Jt~f""•f".')I ~••.T,...• -----_._---._-----"'------~ SEE SCHEDULE "A"ATTACHED HERETO AND MADE A PART HEREOF. Balance for distribution per account, Additional debits not shown in account: (Indicate whether income or principal) INCOME: Additional credits not shown in account: (Indicate whether income or principal) Principal Income Balance for distribution Principal Income Total additional debits $2,809.06 566.29 Total additional credits Principal $~.1.1..1.7..~.I..7.J . $.......~.7.,\..?8.1.1.9..•...•.t 0 . $561.62.............................:?"'",,-:.. ~1i l.{qf yl· $2..1.5 44.1.. ~~ i ~_.'......... "7-(/')',1~'. $~.....:. > Income- Total ....-4.,..1 ,-;'1;.. ~\ >> If the balance for distribution is not in cash,list items held in kind with carrying value designated,and if this is a distribution account,file elections to take in kind for all items so listed: SEE SCHEDULE "A"ATTACHED HERETO AND MADE A PART HEREOF > Form for Guardian or Trustee 'flition ~ur i\ubit lin .Wl1r ®rp4an!i~aTnurtnf lIuaijingtnn Olnunty Estate of !!}.~~~~.~M.9.r.£JI?.9.g..:l.s~hg§g.g~.. .....!.?.~.~.~::.~.~~.~~.~::!:.~~~.. For.........Er..D.~.s.t ..Q J.QhuJS,Qnolo.................................................... .....§.~E.Y.~Y.~~K.!1.~i~~.~.~~f~s:~.~EY ~.. mihOr::"'1h"C6IrlPeteRt-=l~~ Filed 'at No }.9..?.~of 196..~.. ..'Mellon National Bank and'FIducIary .. Trust CompanyI Successor Trustee................................................................................................................................ Place o~record 379 9 f 1952 0 C .of appolntment.!~~~. Date of tr:ust .November 131 1952 ..~,,0r guardlansllJP..,,:.,::,..1:.If there have been fOrmer accouhts ..-... _-'i<'-'j~:i\led_!!1.!-l!is_.~~!~tej ~"_.,,~._...,.u __,-.,..~....•.-,_,•.."..~.".~~_,,-,, ••.'.'..''.......'rh~rCit,:ifzens TF\:tst C0Inpan.yof Ca~'Qfi~bt1,:rg,J,;paq b.y d"ecree of this Caud .'dat~d June 24.j,~191fLan4fH€l~itp No~42~ay T~:tJXlil!,:'ll.~,)1r~~,<?C.I,wa's orig~~9,:1L1y app0.intedIr~~t,e,o~th+~.es,t.at,e .unde~.the .term.s:,of d~ee,dent'$w~H.-rh,~.s~.~sIi,'-t,rll,ste~hav~ngg()pe. lRtf\>,:xpJHptary hquldatIonl flIed lts Flrst and Final Account of said trust to No.379.9 of 1952,5?;"..c~'c:.,.which,account was audH~dand?onfirrpedl.and by order:o~thi9,Court date~~P:Y~Wli1~-:.:r,·1~,...195?..a,ncl appended to the Adjudication and Decree and Schedule of Dis- tribution,lofthe same datel and filed.to said number and term~th,e resignation of the Cit:lzens"Tr~st CO~J?8:n;y 0,f Ca~on~qurg,Pg.'la~"Trq1?t~.~pf ,t~e~~t.~t~,pf Annie K.M. Johnson",Deceased"B.Q;'Johh'sdn~'~SurviviiJ.g~HEmefici:iry"w:as,a:'~b:epted"and th,e Mellon National Bank and Trust Company was appointed as Succes.sor Trustee in such estate.\. All of said parties 'have received notice as required by ,the Court Rules except as follows:Notice was given to the heirs",devisees",creditQ>rs and other pe~sons interested in said estate:,J by advertise,:" ment in;the Washington Ceunty Reportson/~"l1g~.~91,\Sept.5·and Sel?t::J,?,~9.6,:~:",,;:~.t:l:~}n, The Dally Notes.on FriclaY'1 Aug..30"and:c"".Jt:.~,lday/~Sept.6"and W;e,~J4e'sd"~l:Sie:P;&~·Jit/ 19(:>'8,pursuant to.order ~f Y0,ur Honorable:G~tlrt dated,Aug.27'1 1968'1 and filed to the ab.ove nutnhe-r and term.,'Proofs of said p1!lltilication are filed herewith. The fund now before the Court -is ~ubject to the followiJlg~axesl . TO BE DETERMINED BY ADJU~ICATI0NOF TillS C01iJR'I\ See EXHIB~T 'ilAIl attached'hereto and made a part hereoti'being (a)A reference tOot aJP-d a'quotation of the pertinent parts from" the Will of Annie K •.Morr~sonJohnson,Deceased"as.it relates to the 8:bove captioned ($30"000.00)trust contained in said will;.and whichis now the objeetb'f this audit. (b)Aphotostatic copy of the original will of the sa:~d Annie K. Morrison Johnsonl duly certified over the ha.nd and seal of Russell Madno,t Register of Wills in and for Washington County. .!J'•~l'.'.1."'. ATTENTION IS E:ALLED TO THE FACT ,T'HATTHE WILL IS NOT WITNESSED -SEE REFERENCE TQ ACT OF 1855..AS AMENDED BY THE ACT OF Hin1 HEREINAFTER. (c)Copy of the Act 0f,1855~April 26 ..,P.L.328,i'Sectio~11,1 as.amended by the Act of 1911"June 7,:p.L.·702"Section 11 "Relating to Corpor- ations..and to Estates held for Corporate"Religious and Charitable usesi'(See 10 P.S.,I Section 12)..togeth.er with,certain ,comment with reference ther'eto~which act as amended would app,ear to be applicable to the will of the said Annie K. Morrison Johnson"whlchls not witness:ed...and a co:q.si.deration of ,the provisions of which act might be necessary to the firial'acljudicatiob.and decree to be made by your Honorable Court with ~eference to this est~te. \ " .,Y.:!:,_.~""",~,a.~..1.<~.t:'••~~~.~~~~••_.1~~b:('Jre l1;;J,ve been £Qf.l;i;lef;;J,cPOqnts -'-,.'. ~iiled intbiw(;§1;?1;e,'iist:~ ~--,- •.'.•....."..Th,:e'Gitizens Trust COffipanybI Cg;ro:(!)®;$h\l't:g,~)Pa.I byd,ecree,of{th,~:s Court ( 'dated June2~::tQ;15 1 al1~d.files4 t().1'$0'42Ma,y T.et~.'f;l~:'~~l.9.·C ..,was o;rigi~aJ.ly appo'4'!tied!r~~t~e of tf.17s.e~tateunder,the t.erms.qf decE(dent'swi~J.'I'lW.t.~.~~q;T,ru$t;e'e'Eavip.g,lgQ'n~< Int9>ypJBntary llquidation/filed its First and Final Account of said trust·to N0.379.9 ofi95·~}~:,:·c,."Which,account was aUdit~dandeonfir~ed,,-and by orde:r;tO~thi§'Court dated N?v:~l?e:rq"19.52,and appended to the Adjudication and Decree and Schedule of Dis- tr.i~ution ·of the same date/and filed to said number and term"t the resignation of the CItIzens Trll:st Com{),any 0f Canonsburg"Pa."asT'rustee of the Esta.te.of Aimie K.M. Johnson,Deceased",E.Q.JOhu'sdn/Surv1vihgBene'riciilt-YI wa~s"a}Heptedl and the Mellon National Bank and Trust Company was appointed as Successor Trustee in such estate.\ I~--__.._._-_.._------,_.-..-0---.._.....Y_--._---._----:--_.. All of said parties have received notice as required by .th:~Court Rules except as follows:Notice was given to the heirs"devisees"creditors and other persons interested in said estate..by advertise; ment in th.e Washington C0unty Reports orr,\A'UlK.29,,)~eFlto 5 andSept..12.196.Jl",.,€lnd in .. Tq.e Daily Notes on FridaYI Augo 30"and.'~,".1fJ;l:iday":SeF>t.@~and 'W:ecln:e,$:ct~,'S:e:p:b ~L1-;: 1968;,pursuant to.order of your Honorable,CCDtirt <;latedAug.'27"1968"and filed to the above nuinbe-r and term 0 Proofs of said pu1tJlication are filed herewith. The fund now before the Court is subject to the followingtaxesl . TO BE DETERMINED BY ADJu1DrCATI<DN OF THIS COTJRT'.~ \'\ .,(.'--",...........•.....-'.''...',''..'..•...(.··'~~~'?~·:'l" !"';\);ti\;P:Se1:'j:.f.~,i'th any legal pl'oOJ~ms requidilgadjqdicatiori·by ,th()~oiJ,rt.or '·difF[cl,1:ltie$;t;hat mU~~"Qe'm~~iQ~'d;i~triQ,.'-".'-.,-,.._._.:....--:......~'.-'.-',..'":"""f"",,."-., See EXHIB~T ~"AH attached'hereto and made a part hereof~being (a)A reference tool alild'a quotation of the pertinent parts from" the Will of Annie K.Morr~son Johnson"De'~easedoi as it r:elates to the above captioned ($30/000.00)trust contained in said will,and which is now the object trf this audit. (b)A photostatic copY0f the original will of the sajd Annie K. Morrison Johnson/duly certified over the hand and seal of Russell Marino"Register of Wills in and for Washington County... IJ'....j'.,},_. ATTENTION IS CALLED T0 THE FACT THAT THE WILL IS NOT WITNESSED -SEE REFERENCE TO ACT OF 1855"AS AMENDED BY THE ACT OF 1911 ElEREINAFTER.' (c)Copy of the Act Qf',1855;April 26 1 P.L.328"Section 11". as a;mended by the Act of 1911,June 7,·P.L.702/Section 1/"Relating to Corpor- ationsl and to Estates held for Corporat~."Religious and Charitable uses"(See 10 P.S."Section 12)"t0gether withcertainc0mmentwith reference the·reto~which act as amended would appear to be applicable to the will of the said Annie K. Morrison Johnson/which is not witnessed"and a consideration of'the provisions of which act might be necessary to the finaladjudication and decree to be made by your Honorable Court with reference to this estate. (d)Photostatic c®py of the original petition for t:q.e appointment of a trustee for the $30"000.00 trust provided fQr in the will of the said'Annie K. Morrison Johnson"Deceasedl and photostatic copy of the original decree dated June 2~1 19151 appointing the Citizens Trust Company of Canonsburg,\>Pa.1j"T~ust~;e~ which proceeding is filed to No.42 May Term"1915 O.C.of this court"and is of record in Orphans'Court Docket Vol.47"at page 356...,_," See EXHIBIT "B"attached hereto and made a part h?reof/being a memoranda of various events"happenings and proceedings/which your accountant believes will be of assistance to yc)Ur Honorable Court in interpreting and construing the will of the said Annie K.Morrison Johnson with reference to the $30/.000.00 trust set up by the terms of said will"and now before your Honorable Court for audit and final distribution. .~ i., ,,.....,-~r'-._"-'-<;"';'.:,L.."__'.'':_••~.'-.:•..> ,., .....-'.1- ".-''';""~::-;w'-".~·...'~,.~. .:.:.0....!:....· .~\......::-......:-J -I ""'-,..,",---" ...J '.,......_~.• -,-,..T'.............-..:'-'.""-'. r;\.., "T~.-- I T.·,",-,....-;~'1 (; J " ....'-"j '-'\.-,.,;-,*'J', ,~:_..;,"=::'~~• L " " J '..,'-"_......")\-;}.,,~ ,"..'~.,_~v ~.. .-,....;,...•l ->":...;T~· ..,·...-.i~j 1_".::I _' r ..,~.'y .... SEE SCHEDULE "A"ATTACHED HERETO AND MADE A PART HEREOF. Balance for distribution per account, Additional debits not shown in account: (Indicate whether income or principal) Principal Income $:~.7."'..'.S.'1.t..'19.. $:?~}.~..§.?~~,., ,~q(L(I r~1't~ INCOME: Additional credits not shown in account:. (Indicate whether income or principal) Principal Income Total additional debits $2,809.06 566.29 $2..1.5 1-.4 .. ~C(. "7 Balance for distribution Total additional credits Principal $.J1.1..1.:??..,..1.J .. Income- Total l ) If the balance for distribution is not in cash,list items held in kind with carrying value designate'd,and if-this is' a distribution account,file elections to take in kind for all items so listed: SEE SCHEDULE "A"ATTACHED HER,ETO AND MADE A PART HEREOF .#201-074 ESTATE OF ANNIE 1<.MORRISON JOHNSON, -DECEASED,TRUST FOR ERNEST Q.JOHNSON Receipts and Disbursements since Filing First and Final Account through September 6,1968 Balance per account: $37,287.79 -0- $4,000 deposited at interest in $4,000.00 4,000.00 PRINCIPAL-PERSONALT Y Add: Purchased 8/6/68, Mellon Bank Cas h expended Withdrawal 8/16/68, Mellon Bank Carrying value $3,000 deposited at interest in $3,000.00 3,000.00 -0- Withdrawal 9/3/68 $1,000 deposited at interest in Mellon Bank $1,000.00 Carrying value 1,000.00 -0- Less: Register of Wills,Washington County,Pa. Filing First and Final Account $ Filing Order re advertising 27.00 3.00 30.00 Washington County Reports: Legal advertisement as ordered by Court Order dated 8/27/68 61.00 Canonsburg Daily Notes: Legal advertisement as ordered by Court Order dated 8/27/68 38.25 Proceeds 301 Unites Mellon National Bank and Trust Company Collective Trust Fund fiG"at $55.14951161 $16,600.00 Carrying value 19,279.81 2,679.81 2,809.06 $34,478.73 INCOME-PERSONALTY $ Add: General Electric Credit Corp.,Demand Notes,Interest earned from 7/26/68 to 8/31/68 561.62 103.63 Mellon National Bank and Trust Company Collective Trust Fund "G"-Intere st earned during the period 7/11/68 to 8/30/68 105.48 Deposited at interest in Mellon Bank Interest earned 7/1/68 to 9/3/68 6.33 $777.06 SCHEDULE I'AI' ·, Less: Transfer from Income of Account No.201-074 to Principal of Account No.101-272,Income on hand and accrued as of 6/21/68 $555.52 Mellon National Bank and Trust Company, AccountantI s compensation Balance Consists of the Following: PRINCIPAL -PERSONALTY 10.77 566.29 210.77 $34,689.50 Monies deposited at interest (to be treated as cash) Cash on hand INCOME-PERSONALTY GasHa.on hand -2- $17,000.00 17,478.73 $34,478.73 210.77 $34,689.50 "~-'~'----"-"----'---,-----------------~---------""""""""'------, Set forth accountants suggestion as to manner and form of distribution to be made,awards to be stated in pro- portions unless specific amounts or items are designated by instrument under which estate is being distributed:• TO BE DETER,MINED BY ADJUDICATION OF TillS COURT. COUNTY OF WASHINGTON, COMMONWEALTH OF PENNSYLVANIA, The above named Fiduciary or representative thereof, being duly ~.w:Qr.n.doth depose and say that the facts set forth in the foregoing petition are true to the best of...bis.knowledge and belief. .......§.:w.9.~g to and subscribed before me This .k<.U day of..~.~.p.~.~.~p..!::~.~196 8. Signature of Office~22:2...i~{...1.~. Title of Officer ?:!:::!:.~!..~. Office expires ~!..~,....!..1...7.f?.\"'~.~..Dl.i!i .KIRK.,01<"Y Pa. S'Rf'.M.'1M~h'gton CountY.".'t .Was In c iresWashingon·C mission \-XvMyom14191~October • And your petitioner will ever pray,etc. MellQn National Bank and Trust Company" Successor Trustee of the Estate of Annie K. lVI(ff·ri'son"Jonn·i!;,on~·"n:erc·e~l's·ei:l';"·S'Ur"Tr·us't.... for Ernest Q.Johnson"Surviving Life J?.§n.§f!Q~s..:r.Y.. B!·tiliOt~/l{{.;;;;,cer·····················"··· r • ., -< ,, 'rtitinn ~ur i\ullit IN THE ORPI-IANS'COURT OF WASHINGTON COUNTY FORM USED FOR GUARDIAN-INCOMPETENTS -OR TRUSTEES 1029 8Noof196 . ESTATE OF A.gP.:~.~K.~M.9.xxJ§.Q.n.. .J..9..9.:r!:§.Qn.,.P.~.9..~.g.$..~g .•....Sll.:r.T.r..us.t.. FOR ~.~P.:~.§t Q.~J.QhIH?.9..n•....................................... .§..}Jx.Y.~.Y~.P.K..L~.f..~B.~.D.e.fi.c.i.ary .minor-incompetent-life tenant Counsel for the accountant shall submit herewith the following,if pertinent: 1.Will or trust instrument-attested. 2.Inventory.s.Signed elections of items to be taken in kind- if distribution account. 4.Stipulation or certificate by minor approving account. 5.Praecipe for those represented. 6.Brief-for any question of law raised. HOWARD O.STEVENS.......................................................·····..········c~~~~~i··f~;···~~~~~~t~t~..··..· ~2 ~::-j l ...."."·i t I I.o'r fu../j "3 IA~1 '"'0 pq 4 15IUI'.j .•l HUS~:;~;t ;,J11NO nEG I~;Td~(i j-WI LLS liJ L Sf·!It",·;'f"n1.1 !'0 .DAV\/-\'-llj\..•ltV .,r. ~. " ;- ,, ,--< .~ .' :' ~. ~ ),., J ~n :t4t Qtnurt nf Qtnmmnn J1tali nf IIttlilPngtnn Qtnuniy, Jtnnliylnttnitt,(@rp4unli'Qtnurt Itiniliinn Account of SucceSSQr Trustee ESTATE OF Annie K.Morrison Johnson,Trust for Ernest Q.Johnson" ):O'he matter :~e8_'-_1_0_29......F.......i.....n...al _ ~ ,. ADJUDICATION AND DECREE And now January :L,f ,19.13-,this matter came on for hearing, audit and distribution at this session and testirnony taken;and thereupon,upon due consideration thereof of 4h~balaSOe for distribution in the hands of the Accountant is determined to be $3 ,089.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 disribution hereto attached and m_ade part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg;,. -~-Ck,Mt~~ SCHEDULE OF DISTRIBUTION .!!--- $37,849.hl 215e1J!l. $38,064.85 lJ.!'.3,2 $34,689.5Q Balance per account --------- .f..I'Additional debit asked at audit Balance _ Additional credit asked at audit Deduct Clerk's Costs &Receipts &Adjudication (2) Attorney_~H~oUlw:LlOIardo!o..306.·~O£lll'*t-..w.Ste.ILSLJV'8l[SUjnog.s _ To the estate of Ernest Q.Johnson,now deceased,legacy of $10,000.00 plus accretion of $1544.84,to be l1sec\ tor the purposes as set forth in his will, Mellon Babk,:·Ni A.·,':successor by merger to Mellon National Bank and Trust CompCUV',Successor Trustee under the last Will and Testament of George L•.Johnson,deceased,to be used for the purposes set forth in his will,legacy of $10,000.00 plus accretion of $1544.83,:.t:.1l544~ ;0 the Estate of William M.Johnsonl deceased,legacy of 11'10,000.00 plus accretion.of $lS44.tl3,to be used for ~~;~ses:~setforthin his will,1l544.8J Nobala.noe of' f'"I -=.1"" ~.-;~r:::;).t .c'-.l- .,Il.!.•...-...~~.. . .~;:?:.:: -)<.~);.:~~.::u.l ::.~c:;........-- \ " ,,;'. >, 0-+.~m :J $(., lIJ 0 Z -+.g -+9 c =(t. :J t:Y :J (1) -+ ....0 3 ~ -+. 0 ~ -+.C-+ ~ -+(1)., ::: 0-+. -+ ~ :J(1) §; ~~~+-i~~ ,', .: , 1;;'7 ,.~...~j ,-~1,l .,,1;,fA f""to i,'I •'.Ii"'I":,~~ ", ,.,.~'..,." " .' .':...d ~ ",.",,~ ,, .~:.~,.' lbc totepi~JI ncol'd ottbep~¢e~iap.tIlpQn \b,ob,...tq «tb ,,1 1 bOt..~c:el"t~1 that Ule proc~.:i.u~i~and ',vi4eMe ar.4:oflttline ruUytand f,lCOlif'flUt11 if"tbenotea..wQJ\by me nn the h;artr-i ot th~ato.... , '!... ·'.f:' I~", " ~.' ,' ,\ •.,' ....",-~, ~.. "' • 0( z 0(>oJ>-CIl Z Z\&III. ,i 0l-e>z' :J: CIl0( ~ ..:0 itI-CIl•0 oJ 0( U 0 :l., X~.-.,;"N uill:\&Il-ll:0,Il.' ,\&Ill: l-ll: :l00 oJ 0( uii:l&. 0 e ,, ,. ..,..,.-........ " " ;, .'.'.'..' i I 'v ' IN THE ORPHANS'COURT OF WASHINGTON C'OUN~Y, PENNS,YLVA NIA ,,'I'• ...il, ..~ HOWARD O.STEVENS,ESQ.,of Canonsburg, Pa.,repres enting the Accou~tant.',.,'" ADOLPHA.ZEMAN,ESQ.,of Canonsburg,Pa i,", representing the Canonsburg General Hospital. Friday,September 13,1968,at 10:0q o'clock A 0 Mo,EDST,-,. , THE HONORABLE,P.'VINCE~T'MARINO, President Judge of the said Court. ANNIE K.M0RR1S0N JOHNSON, " ';,"t',; .'.~_.: "' ,, .','f " No.1029 of 1968. ) ) ), ) ) ) ) ) ) HEARING ,ON AUDIT- ESTATE OF IN RE: :5 Trust for Ernest Q.Johnson.z<~>-l/l Z ZIIIII, iol-e>z ~BEFORE:<~ ...:u ii: Iii APPEliRANCES:c .J< ~C :J., ~TIME:.... (II • • ..Successor Trustee is t~e Mellon National Bank and Trust CompahY '.4 "• 'Annie K o Morrison Johnson,Trust ,(o'r Ernes.t Q:Johnson. ",t l <3;nd the attor,ney is Howard O.Stevens'.'Mr.Stevens'?", ',' The'., i ,':, " ... Number 102~oL1968.the trust estate of.' If Your Honor pleas e,Mr.Zeman is,interested ./' ,.'r >•.40'.......'.'J,....~'{,'·1 ; ;I . . MR.STEVENS: !Ii0:IIII-0:~THE COURT:.l&J u·• 0: I-0: :Joo .J< oii:II.o j I •,. in this estate onbehalf of Canonsburg Genera'lHospital...His rathC1 ~_. ....',I~:, ,. :3 complicated and will take some time,I think,at the audit. willing to place it at the end of ,the list sQ.'fhcl.t the other membe~s 0.,..', the Bar can go ahead. ", ," !;;..',-,. 2 THE COURT:Very well. ,', We will'pass this t9 the end o(toda.t .,' ~,,, ,lisL '.,,.•~-, ,.~, .'~c.~.",'\ ,,Now wea.re ready for Mr.~Ste'vens and Mr.,},','•'THE COURT: Zeman." ..~,-'---.-,-- ---',.~ ," r •,-ot., " ...' "~.,for Appearance for the Canonsburg General:Hospita(AssoCiaUon;'. I. ,., .'t;,i'c \' \.','" ,' ,. C'" ' .. " -..-' ,, Because of.(he uncer:tainty and'the'i, •Ii"","..."••"\..., '" ;:: J ••<.:f~:'," The same is ordei;!:ed fil'ed./~ow:M~.Steve,ns~ If Your Honor pleas~;this account and audit., If YOllr,It0nor please,may r present the Praecip t.'.~.~._,'...... ,, entitr'ed to not ic e,of filing the,account and time -and'place of this,' ", audit,your accountant secured an order'·of your Cou;t~'d.ip=cting •••~'-~,,,,:,f..;,•.'.•~fo ~~.I ..J t t·",'• notice to be given by'advertising in the Legal Jqurrial and in the circumst?-nces involved in the identity of the partie's in'inter,est ~...',~~10 • residuary leg~te~underthe"will of George r,.,.Johnson,'.. I • will you proceed? .'.i.nvolv~.s the t'er~i~atio~~and distribution of the corpl.:ts to the partie ~>;.....,-'..~.-"~".•,.'..~..+•-~. entitled thereto',of a s pendthrift trust~created und~r the wi~l Of,,''.-':;'.,',."..... ,t"',~tinie'I>~Morrison Johnson. MR.STEVENS:' ~~MR.ZEMAN: :i>-I/)zZId'Il. i.ol-e>~THE COURT: I/)~~ ~., IdI-a:o•0- ld'a: I-a: ::loU ..J0( uii:...o t-=u a:l-I/) C ,..J 0( :..".~"c ::l.., ,:1:....:::'.,~ (II " Daily Notes of Canonsburg., ."......' TfIE COURT:Was that done? ,,' ~1 ,.. ""':"..,"'."I • '.~~:''.,'''"..' MR.STEVENS: ," That was done and"the Proofs of PU1?lication in ; t.••;; •'.j'.~• .~.''.~......'\ :...~., "i"~,.....,f .,' Anriie ,K.Morrison Johnson was'a widow and die'd r~sident of:".'.,.....•.\~, ..,' accordance with the Order of Court,have been fi~ed with'the paper.'.,~::~..."'.'. '",., Ca~onsburg on April 18,1915,leaving an unwitnesseo.'ho'lographic, ., will,w herein,u-among'othe~',things;sh'e cr~ated a fund,of $30,00q;. • And in her words,the sarpe was to be held i~tact and intangible, $10,000 for each of her three'sons,'William M.Johnson~George L.Johnson"and E.T ..;rohnsoh,and proNided that the incomes fro " .I'~,•"..Audit Petition.And following that is a cert~fied copy of the will'' ,jI".'•f •,'''bec'aus e,Judge Crumrine,in an opinion I will later refer to,camm nted·,.'.,. ,, I typed it up,Your Honor,to comply with the' Exhiblt "A ''-,Your Honor,the pertinent portions Yes. i ., ,Do you pave a copy of 'the will the~e,Mr.Haria?' '"".;.,..1 ".,~, commas;and'if you read over the certified copy.there,it is difficul..... on the capitalization,margi~in,dentation,spelli~g,periods and to the will while I am'going on,pere ? ,.',-,. ."_._."t to attachment,clairps of 'creditors,as~igil,ment or anticipation.. this be divided and that neither principal nor inc,ome shall be subjec .....,..''1 She further p.rov~ded in her will---would Your Hono,r want to refer ,. 0( z0(~>-IIIZ Z1&111. ioI-el Z' XIII0(~THE GaUR T: ...=o~MR.HANA:III a ~MR.S'TEVENS:oo~,~of the w,ill are,the first papers attached there . •~,,t f ~i ,..;.,'f-"..~} ~".'f ''''A~•~_~.',",~~~1.~.:,_#THE COURT:';,'You hav'eit typed,That's better. iiill:. 1&1~MR ~Sg;EVENS: 11.1&1ll: l-ll: :loo .J 0( o ii:u.o '. ., •to decipmr:s.orn:e of the spellings an,d whether she means periods~ commas or capitalization.'So I thought ·you.should have 't'hatbefor ,, you. ~.' ", ,, "In any event,Las~I s,ay,!she set forth,first a 000 for each of her three sons,and provided.that the inco es ~' '; .'.~-', .~,.':,. from this be divided and that it wasn't to be subject to claims and creditors and debts. ~ She went on to.provide that should any of her .:"t ". sons be called by death their'share was,iJ:;l herwo:r;ds,~to be added ',". or revert to the surviving br,others 'on heirs if any :And further,<?!1, 7 =1;;"'- ,. 'in he~wil~""ifher sons should not hav e~eirs,she.desired that it!,, " ....-Memorial to Mrs.Annie K:'Morrison.-Johnson.:The will contains the residuary clause in which she provides that after all expenses' using the word "it"be used for mission work,home and foreign,.,.,. .. , '., . .. ..'~4,·",' No trustee waswastobeequallydividedb,etweEm .my three sons. have been paid and bequesfs II1ade,the remainder of her estate als;G»Sabbath School and Tem,perence work and'to be knON n'as a·, ", " ~;appointed in the will. ~"". Patently,the will'sets up.'a-,.,spendthrift trus,t. • .~.....•"s. •~•!¢.•"I'f"..··..:. .~".....t',,1.-'.,.~,. Accordingly,'a petition was';flled 'by her executors who were two."'.~-.', ,. >,ofthe three sons,one of them having .re:nouncedhis right.The,.;.'. petition was 'filed at 42 May Term,1915 in this Court,at which .,.~~I '(,time the Citizens Trust Company of Canonsburg,Pehnsylvania wasi appointed trustee to inv'est the funds and pay the income 'over to the three sons in accordance with the terms of the will. The Citizens Trust Company went into vol,untary ...~t liquidation in 1952,filed its fi!:lal account and resignation at Numbe .'f.'...... 379.9 of 1952 O.C.And the'Mellon Nat~onal BCj.ilk and ..Trust Compl1ny i ,·f was appointed successor trustee.The reason:.Jor..that odd number, Mr.Campbell,who was counsel for the Gitizens.Trus(Company, " filed a number of accounts,cleaning up the 'trust work of the ba~a d,, ,through Judge Crum~i'ne,s'et it up for '!-sepcirate audib. William Johnson,one of the sons of Annie K. M.Johnson,died on ,May 18,1924,survived by his widow,Rose Bell Johnson,no 'children,anci'his two brothers,George:'L. ".'.~ .....- and Ernest Q. "I ".1 'He died a resident of B;entwo6d,,Allegheny Co~nty. His estate was settled in All~gheny''County.And'by his 'Yil~,which'. ,.... ,' was on file in the Register"s 0ffice of said county,he left ,his -~~- t'. ..' '.filed.So'f~r as \~iS ~ido~,,---and it might b'ec~me'materi8;~---S~'fa as his widow,Rose Bell Johnson is c~ncer~edJ I have thus far:been entir~'estat~to,his widow.J::,copy of his will is among the'pape'r$ ~.''."~I ,....l'~ .' death,whether she left a ~ill or anythin~lik'e that:.Reed,'~mith,::' ~"'.'!r.,b •-~j "..,.....~ '"'t,:...'-j':";~_"""".'.,'..t A+,~~I'~,¢~:--:ill living'or wh'ether she has died,who her heir's ,,\vould be,,"in cas~of \.'.I .,,' .,"",,",',•,1'...',_"._i,lft::~.~' unable t6'Ji~d anything ab{mt her whereabouts,whether she ,is still ..';'.."e r._.'~ Shaw and 1V!cClay had represeq.ted her in a p!,o~eedinginvolvlJ;lgthis trust"and had also represented her iIi the settlem~n~o:Lthe,estate' ,"., of her husband.And I had Mellon Bank communicate with them. " And one of the members of the fi~m had gone ba,ck thrcnigh their '",~ files and couldn't find where they hadmade'a~yOr had'be,erl in~plv:e ~.....,... Buf we did make a'shoh se'arc '. "•,I _','.'_,'I of the records in the Register of'WillsOffice~of,AltegheriyCounty,.''."... and ran into the administration of the estate of a'R'oseBellJohnson"'l"t ...f" "i ~., ..t,~ who was intermarried with a William B'..Johnson'or Willi~m Ben. t.t·i;~-. Johnson.Our decedent is William'Mo"Johnson.I don't think-'r'shou d ,,. "':' 6 go into that further.Probably if it becomes'ne'cessary,I'ooulddake'1, f a'trip over to Pittsburgh anc;l check,on the matter ot,the estate myse f, and see if it's one and the same Rose Bell Johnson as the widow of this decedent. ,George"L.Johnson,another son,neve~married and he cUed a resident of C~nonsburg on August 17,1944,leaving a will and codicil,wherein he devis ed and bequeathed the res idue of his estate which p:r:obably ~ould have picked up any lVEls=xed interest ~.,.- he had in this trust to the'Citizens ,Trust Coin'pany of Canonsb.tirgin trust to pay the net income to his brother for life,'with remainder ' over on his death to Canonsburg General Hospital.There was a ,',, codi'~ilp,rovis~on too th~t ($5 :00 "weekly payment was to be made ""~,,.,'."..':",(;.,'',..:',i.:'"I ,.."':',.,'"':,"" out of'this trust to a Calvlp"Brown and a s i)TI~lar9p.e'~,$5;'00 per ' ).l,iI ..;'f " .,.",~-".. Mr.'Betts'is still living and is still receiyin~". .;week to George B.Betts!~'Calvin Brown predeceased Mr.'Johnson, -*_...~•'.I,I,'t,'J so didn't participate: .....~;.'~f~_ .\-J!"I' ••his $5.00 a week.He is'9,0 some years of age now and resides iri Canonsburg.I think it is the intention of the bank,who is the trust e of the George L.Johnson trus,t,to come in and ha ve that closed,bi t," there is some reason for,the continuance of that $5.00 payment:,B~t that'is not a matter here before the Court: " Ernest Q.Johnson,one of the three sons of , ",... ,- " this decedent and the la~'t to'die,was married,in 1924 at a perio~' after·the date of his mother:s will,I believe,but prior,,'toh~r death, ~,.~.•..,; His wife,Mae B.Johnson,predecea'sed him.She died several 4 '1 ..-. years ago. ", I think there is moredetai'l in the Audft 'Petition'on this "..-,'".,." No children were born:~f the m"arriage,'He died Ol;i June 21,1968'. ,. He le~t a last will with,a single codicil ther.eto,recorded in the '. •'r •~•; Register's Office ,in Washington County~yvhe,reinhe dev~sed the.'. residue of his estate'to Melldn"National Barik and,Trust Company..'';.:~'...~ in t~u~t to pay the incom~over to such charitabl~edu~ational and, "' " ~'...,. .,' .'.! ,, and religious institutions as would promote,th,e physical wellcheing •~~t ..f-,...' ~'"....',i and health of the Y,outh of Canonsburg.'I aon'.t know how that is going,"........ ,., '.I , to be administered.'But that is the phraseC?logy of'hi~wi~L,His ," estate is in the process of administration.He left no next of kin :or heirs.1.U" I'd like to:go b~Gk to his br,other George L., l (Johnson just for'a mom,ent.,Ernest Q.Johnson was ,the only heir and'next ~f kih'i'eftby George Joh~so~at the time'of his death;',','" '",.~-,_f It might become material to Your 'Honor's adjudication in this'case. ,, It might well be that---and cons,idering this cas'e;that Your Roncor " would -find that each son,at·the time 6fthe respective deaths,m~ght have had a vested inte!,est in the'trust which wo~ld'pass unden their ,",II.,•i. ., : 'f'• res pective wills. .. :', , ,Again here,you ):lave an Act of 185,5,P.L.328,4 •~".< " ,Section 11,,1 have referred to this in some of the exhibits;'Ibeliev .' ,it's Ex4ibit "A"that you have t~ere,as modified by the ~ct or as a !leIld,ed' by the'Act of 1911,P.L.702,Section 1..And an historical note' regarding the .same is set forth at 10 Purdon's .Statute.12 where , ,~_r ,. .' 8 ,. you have an appeal of 1939.The Act,so far'as ap'plied to Wi'lls,'wa ~~~ .repealed by a section of the Wills A'ct,of1917.,Howeyer;·the.Ac~.'...,.-, was,in effect,at the time 'bf Mrs'.JohnsOn'sde'ath,andpro'vides"".' that no estate,real or perso~al,'shall hereafter be,bequeat,hed,- devis ed,or ,coI)veyed to any body politi~,or'to any person in trus ~,', for religious or charit~bl~uses',,except the same be,done by deed 6 )... will attested by two credible,and,at the time,disi,nterested witH ,, ~•~,*'.'•..~-; n:esses.f Also,,it goes ,on to i~et forth a 3D-day period,and further' ra ""-'Of....l ii,:oA .:".'..• •L ~• t 'l " provides that,"and all dis pos itions of property co,ntraryhereto " s~all be void,and go to the residuary legatee.?r devis eenext 'of.'klI!~.or,h~~,rs,according to law.'"..There',doesn',(seem to b~!ar1Y., '1,<1 • I:;' " -'." ., comma in between "or 'devisee or next of kin"in the original:Act for some reason.That ,Act would see~,to hav.e the effect of ~~tting ~~,. off several charitable beques ts in the w ill of Mrs.J o~nE"on and wou cut off the gift over that she made in ner will to charitable ~instt- tutions to foreign missions if they were to take under the terms 'f of the will by reasOn of t~e''soris 'havi:ng died w,ithouthei'rs'. .There is'a very important case inv?'lved or ~:: 'r proceeding involving th~s will filed at Number 116 f.ugvst Term, "\,. ';t~;.". ',," ,",""Ii. ,: 1925 of this,Court,which I migl1t ,call some attentism)o.Follow,in' the death of William M.Johnson,his widow,Ros e Bell,Johnson,."~..~, caused a Petition to be filed to this number and term,requesting" ,1:.\ ".'Ii .~. that a Citation be is~;ued,directing the Citizens Trust Company, ,,,',, the then trustee,to.show'caus'e,why it should riot file an accounting. " .'!'., ,,f ,"-t. 9 as subh trus tee and make distribution to he r 'under the will of ", " Annie K.M.Johnson.averring that she was a widow and only heir ", -" of William M.J9hnson.You recall that he was sur\("ived not only' I ,oj. -by his widow but by two brothers.The Citation was issued a'nd in its Answer filed the Citizens Trust Company denied that she was,--~! 'an only heir and averred that the petttioner 'was not entitled t9 a one-third s'hare in the trust;that:she had.no inteFest in the trust' and therefore had no right to call on the respo~de~t trustee for an ,....~".';:.,...", accountingor,'to require the trustee to turn over~~toher"the one, I share of.the corpus of the'trust. ~:'\.,(-~.. ",'.~,<-',His·Ho~or>J.Boyd Crumrine was President ,' of this Court at the time of said proceeding,and wrot,e a rathe r t-·',-:,;.~:,-..'l'- • ".'~~_' lengthy and'very well thought out opinion in connedion the rewith,,.+•'• dis Vlissidg,the 'petition in so far ::ts';:i!tFpbncerned this,patticula'r $30,600 trust.There wC!-s ,another trust in't'hewill concerning.a, hmis•.e ownroby the decedent,w'hich she devis es in her will-and - refers to as a house at-the corner of We'st J?ike Street,devises it, -.' .,',. ,.- 'l," for the us e of her son,William M.Johnson during his life and .makes no gift over on hts death,othe'r th~nby.her resi~uaryclause . ~,. " in the will.'This gift was tied up wIth provi,sions as 'to being free. -~... -j from claims of creditors and soforth.So the,Citizens Trust.COql~l1.Y. '.{OJ '~:-.,- I believe at 43 in 1,915,was,appointed trustee:for that too.,But wh<;l. -.~) I am saying he re cone~rn~orilythe $30,000 'trus t,'and in s'o Jar as . ."' I have quoted from the opinion.I haveo~ly put in ~atters involvdnlg'i _~~- " 'c ",' ".10 '-.) And J\ldge Crumrine's opd:riion,in so far as it involves the CifatiOri,'.. •...'/','~,'',',11 }".i'l .'.,'"WIth respecti to the $30,000 trust,held that the word heIrs as use • ,in the will ~as used in its technical sense,meani~g next of kin., That under this constr~eti~nthe son:'13 widow,that i's Wi~liam M~- .'.., Johnson's widow,would undoubtedly come 'within the descrip~ion as ..,'", ".' stand it,would be where he setsfo~th that the $30,'000 fund·,is to the last son dies and the corpus can then l:?e divided among-the heir I ~"• be held until the'd,eath of her last son,that is Annie K.M.Johnson s, this estate.But not---he,said it didn't necessarily mean that she,.-~'.' , , t .\' -' " ,. However,I have thiscipihio"l1 among the papers, then ascertained. -last son,the sU,rviving sons enjoying the increased'income and 'whe .:;,:.),'incom'e from'the corpus under the terms of this will'went over to' an heir~'However,it did find she was therefore a party in i.nterest~in ,Georg~'L~a.gdErnest Q. .The ,important part of the opi'nion,as Iunder- had a present standing to demand an accounting-from this trustee: And he 'dismissed the't1~s to the tr~st~:,;~hink,prima;ilY".~.' ~I'Y.~-~t ' .I on the ground of the trtis t ,bei~f s ~t up for survivorship of the three ~-j : •.- ,sons;William M.was the only one deceased at this time.a'nd th'e 0( z0(>oJ>-lI!ZZIII11....z0I-0 .,Z J:lI!0(.' ~ ~u a:l-ll! 0 oJ~~0:J"":t.."N !1ia: III I-a: 0II.IIIa: I-a::J00 oJ,0(U: ii:lI.0 , • • in Exhibit "B".I don't thi~it would warrant',Your Honor trying I "\.'-~..'., '~'".; togo .over it right now.B,ut in paragraph three of t~~fir9t ,page .of the-opinion,Judge Crumrine sets forth that,"Strictly s'peaking, then,the only question presently before this Court-for determinati ." 1.1 ,"'.'-1:,,,~ is whether,under the will of Annie K.M:Jo~nsoh;'this p~titioner' Say,while we found she had an interest,it wa7m't such:an interest i::s " In his .'has an~such interest in the estate in questio~as to giVe her standirg .' "~ to demand an accounting of a part of the,$30,000.'00 trust fund·...','. 'would warrant her,in demand.ing an Jiccounting at·this time';• decree,appended to the opinion,and dismissing the petitIon i'ri so ,',..n "'r ...Of fo":.';./~'I ,<II'... '.:.,._,...."",;f..l _'~",,", ,far as it applies to this trust,he goes'on to say~,This decree js .~z,~ ~~>- III Z Z-Ill'f'1.'.-'t Z-0...'\"O. Z ,-~.'. ,,~•3:- " ,' made without prejudice to the rights of any of the parties in interest \'• to rai~e ~any pertinent questiqn.s on distrib~tion although the same..,,~."~~ rhay h~~e:been'covered by.the'above ·opinion."So he seems to Nothing was said'in .:fudge Crumrine's opinion.However:,among leave it a little open,which will ha.v.~.to be decided by Your Honor came to the two acts.Nothing waf?'said in any of the papers that as to whether the opinion is res [,.}judicata or pa':rtia'rly ·res ju<;I!aatro,ta..-'.~ ... ..'.,. .-... I was going to call you rattention fo that Vir hen T I,had read,regarding the act of '55 or the amemlatory act9f'~911.; It',';...!.""flO.~1:1 .:\••."t;'~ assembly on this situation? MR.STEVENS: or possibly a'litt'le obiter dicta as far as .~his matter·is.:coilcerned:; ,-..c,.t >"v",'"" I '.'~." THE COURT:Did he discuss the effect o(the two'acts of ..:0it... III•.ii .J~. 0 0:>.., J:I-"III !Iill: III...ll:0B-III ll:... ll::>00 .J.'< 0ii:... 0•Mr.Campbell's,David B.Campbell'~papers rega,rding th~G.eorg.r '-....\.; L.Johnson estate',for which he acte:d,as,counsel,I fourid a brief: prepared by,evidently prepared by John R.McCreight:,now decea "...," who ,represented the Citizens Trust Company,respondent in thiEi ,. ,.ed, proceeding,and he goes into some length in discussing the effect '; " ~.,.:t:L ••. l .,,~• '..".12 or'the two acts and contends that the charitable'gift~did fall by .," reason of the trust.I exam :ine,d th'e records',~f.the~tA'rinieaK;M,Joh on,. estate downstairs and I find that the estate hever'cameto audit, " ..'" ,I ,.~.." ,'~.._"f .~.' .'~. ,, .,.~.~.:",;.';~ 'm .,,.. Exceptibns 'were filed to the opin~on by counsel These were agaih discussed;,in ano'pirii~n pied •t ..~\ There is nothing in the ,audit index in.dicatipg any fu:r:t ef;c ,,:', •".'!'.•.",'".' ... •'n ,. and becau,se of the,que~tions arising,I 'didri'tknow:w hat y~u m'ay •..~-'''',r •...~.r ... ;going into some detail,Your Honor;':I-.h9pe ,y~u don~t Go'me back ,...4 '..' need or might not need,So ExhIbit "A ",w,hich yo~have 'in (ront " ,. at me for handing you'all ',this,but I thought ,it might be helpful, taken fr'om the opinion.'.And i ass~meiihe s~~e has"becom'e:fil:lC~:1. "','". for both sides . ended there, ,;3.t the same number and terrp by Judge Crumrine,"No'appeal is, ., show a list of distributees,and over on the left here they show a lis "mention'is'made of this act which I think,is patent!Y ~pplicable toth .:•t _.ft ,r;~..i<I"~ ~.,...." •I ..,'~.!~.••......~... in s'ome way or oth~r,just filed their ac~bunt down th;ere and th.~y ':" ,'of t'he'receipts~here thedistributees"had r'e~~i~~d the m~ne;:~nd the 'account was confirmed by.th.e Court 'and -evidentlY th'e'matter:,',,! . .r,...:action,But,in the,list,of the distributees there,I found no'charitah e ~..'--;<>.;""•'&'I.I ""..';-.j'':"',•.t....'Ie',;~ CO f •~f'• .""'_.~;",'ii:,,..',,0.','.'\.'.disposition,'But other than that,so far as the pap,ers'on hie,':,;rio ',',. ", Xl-I'N iii0: ldI-0:o 0-ld 0: I-0::Jo'U ..J0( oii:...o .:o "',ii:Iii c ..J<oo :J~ <z<~>VIZZldGo ioI-,C) Z x'VI<~ • '. .' .' of you,I have q'4'oted the'pertinent parts.9f the will 'of An~ie K.,1\110 rison' ,.' j ••."""~ Johnson as I.understand them to relate\to·th{~$30:000 t~ust.~..'... Next,,I ha'!e appended a photostat,ic,copy of,. ,.,, the original will certified over the seal of the Register of Wills of I''r'_. ,(.,: "-.'" '....,."'.,.I•.• -13 this county.Third,I have setup copies ,of the Act of 1'g,55 as.",· ", ~y ., ·. -. f' that was applicable to this case.I alslO'have attached a photostatic copy of the original petition and a decree,'appointing the'Citiz'ens ~,- act has been repealed by th~'Act of'17 and filing by the Act of '39,' aIflsnded by the Act of 1911 and commented that they have been---th,q • .' ,, of you in going over this matter. Ho'nor?Exhibft "B"first contaiJis,a memorandum which I have ,~, ~'... ·.,~', .,. 11\ of the 'petition;, the original petition filed,which wa.s missing from the file and I had t'1?cc:qgy that from the doc:[{,et'. as Judge Crumrine's 0I?inion in fulL "~Everything there was copied will find a copy of the will of William M.Johnson attached as well of the volume of the papers".'As :.:part of th,os e papers',I think you .<" ceeding.I thought it would be well to have,those papers in front my opinion would be very material,-to'your disposition -of this pro- estate.Following that is a complete r~cord of the proceeding '~•":'if-''".,,"tat116August Term,1925,O.C.which I ha ve indicated that in 'from the original file pape~swith the exception' Trust Company of Canonsburg,as'the original trustee. Exhibit liB''',do you have thatiq.,front of Your ~~......; _.•_.tre~erence to the trust andwhb I thought might be interested in the l",.•' ",_'lI:"~ !'...~.•-I.;...III 'i"t ,pre'pared from papers on file and th'e examination I"have Il}ade with 0( z0( ~>-V),zZ III •11.," ·i0'"I-,~ XV) 0( ~ ~!:!a:".-I-tV).,Ci .J0( Q 0'::I.., :t.."N iiia:, IIII-a:00. IIIa: l-ll:,::I,.0.."U .J:!:uii:"...0 • There might be som;e other details a:rise.Your;.. Hqnor.·which I should have comtriented on this ,morning.I have tried to give you a rough id'ea of the matters involved.I don't kno~•.~\...a ':·i '\~, .14· ..'.'"'.".."..'·1whetherYourHonorwouldhaveanyfurtherquestions. ,.'',"",'1I ,I..'If '.'. ,. ~. THE COURT:No,I don't.,The C~:>urt ~pprecciates very much.t e "!, '.. ,'~. •• industry of counsel in:p~epa~ing these matters for,the Couf't.:I knO that ,' '~,•'~~I,.,f ... ••••~_"•\••'',C~,• they will,be very hel'pful in rendering our adjudication.lVIr..~em_an?~,-'-:.~.!~~~~-''.<~.,.}..~''"'.J ~f<:'~..'1~,Y,"'(,·:i:~,.~,'.....~.,..f·i".i'~., MR .....ZEMAN:~,-.,"If·Yourf.!opor plea~e•.rI,tQo rriarvelat the '.ac\iity...,......"',' __.I-'" ,. -the will was not witnessed,."gfoil,ow~that as·a:~att~r,ofJaw in th ~"""~,'":,."','......,t.," ."i-'.,..:". act that the char~table bequests failed b,ecause'they w"er-en't.witness d ;..~~."".~.J~"",.:,'t ~{\·:1.~'"".",",.',"~'f~,.',{' ...i ..,;...Il'•,.'".~. as of that date.So that the charities have~'abs0luteiynointerest h'er......',".•f ~'.':'".'.:~:.~;:"{!'..,,".,.,~;':'..'<'.~"'.:.!..~:~, '·The question is as to betwe,en the three sonsand:theirchildren.. .•,'.'~..,,.~,.;;J.",:<',:",','.~.....>:.' .-Now wheti'a Supreme Court saia that nO will lias ,..',.\...."..',j.' " " t' ... :~.,.". .';,,',~~,'.','".:'",.,;/',('\ ~~t there~nejust..:, ,.. Mr.Stevens des erves'a lot 'ofcredit for that....'~'. " '.J:I ,I, ".,~,",',"'/..•'.,..t."•';"' .'..:.'i l'~""Jo- two little thing's .that I want to clear up before,f.l'eave my argumenL ~•.~,~,"~•,J~.~...;~.,,'.."..--"..,. Mr.Stevens mf-de the:'s't'a~~m$nttha:t th~w.ill·. .;..~~ '.~>~I ,'"~",',.", ,,_"..'\,.:1 ~...Judge Crumrine's opinion,'he says;',,This will was'l¢ndoubtedly ,~.'"". .:.,"'-' I :,,1'",",";,'"'.','", was hdlogr.9-,Pll};:',,;That Isn!tneces~ariiycorr·ect.'On page five of, ',,,""\-" of counsel,in digging out thEr~ecords in this ca$e"b~cauE?ethey are .••~";';,;'"•..,',...'i't ~.. -"",.,.',. ,,,l.\i.",'~."...,."~~,~,"",,,', ;,,~,;.,~,,:.:1,".yoery very complicateg.,And you will havep.o trouble in,fpllow)ng ...~,j ~ written by a layman."So I ,d'on't.thin.k :lbis.a'holdgraph;ic will.' ""~,."~'.':'~....."~,'::.~~.~.;'. And I gonIt think Jh~t that is"particul~:r-~y matE~ri~l.' ~., ;.. ,',~,,~"'",'1'~~"f There'i§,~ri~o~~er thihg.'~·aI);?.that is··with,tefeF,.,e ce 'i >j.\".~"-,,"...,~ to the charitable acts.id~)1'~;t think:thatthat·isof,arw c~ris~queri,c~' ,..f Of>f',',~~.,;;~",.,."'....',."'.~,~~• .,:"',','".,.~-':1"~,,'~" ,in this'case:'JUdg~.Crumrineagain F>6i.JitS'i~ut in h~s':opinioIi,that ~~:r ~.~ ~~~Q;"".,,'~1",,\,.,\,,~~',,..;t",,.;:::...;";t~:,.1 ..'.';,', ,througn'oIi the,questiop.that·is goin.g-to'be pr'~sented~o'you.~And t ' "'.,~,', .:O'a:I-UIi5 ..I 0( -0"0" '.;)., :tl-I'N uill:... l-ll:.0II....ll: l-ll: ;) O'o ..I0( UiL.IL.0 :!:,co ~',.f,.~>.( '..I.')-'III ", ZZ,til ,j ';y 11., i'0I-oz :rIII0( .~. " .' '. " • • '!'.'• a b'rother ,~r acousin.this'is ~..wonder;ful e~&inple~:qfw'l;ia<th~y,s'~i . "f,.,-r ": :'.,~" ,.., ";.1~5 ':. The will requires careful analysis and the ultimate goal to be' accomplished,of'course,·{s what was the ,intention of the,testatrix~ ~".1t~f:'t That puts-it squarely in tre lap of the Court to try to determine what her int'enti6n was.The wi'll itself,perhap's showed ~gre1it ;dealof . ~,.1.. ; light on what her intention ;:8.S,'I ?on't wan~to.inject'my o~b.though s" '" because 1 knew this lady,and'I kn~w the relationship with·hersons. ;, •-'f ':'}~'..':,.,'f:;;,-,..'J '",. ., I will confine myself,of c0':l.rl?e,.therefore~'s~lely to the ~ecord. At'the outset,'it appears marly.that'th~ohe . thing f'hat was 'foremost in'her mind was to!reat the three bqys •'t ...,",'~~... I ••, ".exactly'aiike.'That runs tnrough the entire will. The next thing that,she made perfectly·clear,an .these are matters that were discussed by Judge Crumrine,is t!1at te .. trust was to ,be held intact'or'intangible;',and that the income was to...';...":~.. be paid equally to the three sons".'And that in the event of the deat ~'.... ~'"7,' " ,',J" of one,the income would carryon until the death of the last sur-'."'.. vivoI'.Thos e matters,?,ppear 2lear.Had thi~will been'properiy-.'. don,e to what I S,ay refle~ts the intention of Mrs.'Mor;r-ison,s~,e ;:,.:~.:",.'~ could have set up a t:rust f;~$30,OO~'and provi,der in'that'trust that the income was to be paid to each of the sons'equally and to th ~.. ultimate survivor.And there WQulp ha:Ve been no argum~~t,'no ,, question about it..It would have been a simple thing.But .tl!at was.' ,', what we contend was'the obvious intent andpu'rpose." The peculiarity of this trust is that while she '~, set up a $30,000 corplis,'that that wasn't what she intended at all', " '. 'j so far as distribution is concerned.Because she says~"I desire the $30~000be held intact or intangible~$10~000 for each of my sori "~..'.'..,,,',,'....,.~"\. In other words~what she did was to vest an absolute interest in eacl of the sons to the extent of $10~000,We contend that that is the situation her'e. ,.,~"..:,,:}'~."~'~ That there'~as a vested interest in each of the sons <.~" \.' ~ of $10~-OOO~and that we mu'st .not cons,ider'this;a,.s a unit corpus.of $30~000. l " Now if the Court concludes that that is the ihtent."' and purpose~arid I say that when she broke the'$30~000 down into5• three units of $10~000 each~that the interests of each one of 'the~' ,vested~and that that completely solves,the problerr/.,Howeyer,'l' recognize and I say there is evidenc'e here further on in the will where she says what---"I desire that my personal property be "d~vided equally between my sons.II.Certainly money is personal ' property.And again she says~'in creating a residuary estate~ :,~ .'liThe remainder of my estat,e is 'to be,equally divided between my ,, three sons.II Eve,rything indicates that she wanted each of th~'s0'18 ~ to have a $10~000 int~~est;but that the matter of income"should be considered on the basis of the total income from the $30/0~0 ,"..:. that she set up and be payable to the parties~depending upon,. ,< survivorship.That is Our basic contention.In other words':we say that George L.Johnson~when he died~had a vested inter:est ,,. " v'•: .; ,,",, '0 .·1 _., \n this $10~000;And that under the terms·of his will~he gave!that > ....t',.'oj< ,.''"'...~":.'~•"~:t ;f-!',.~".\,,".',,~~:'~':"" .$10;000 to the Canonsburg'General Hospital.t0'Lo:be'.co·nSist~~ent~ I",.. .. " 17 I think that Rose Johnson,where"ever ~he:may be,is 'entitled to ' $10,000 and tha't Ernest Q ..Johnson's est~teisenfitledto $10,000 t.'.,".......,,"".",.." \', be used for the purposes'Mdiiclius'he sets forth. Now that iS,our basic contention her'e.,And,I ,, ""'t ''', don't know whether it is quite,proper for rpe'to make this sta~eIl!ent, although if I do,I am sure t~at the~e is n(hj~ryhere,'that 'Y:6ur Hon r ,".. will erase it from his mInd. ."fl..,~,-,\....'., We are dealing here with Ge'orge,'John '.-I 1 and Ernest,who are both highly intelligent'men.Ernesfwa's the'-,':. Pr~:Sident of the bank fora tim'e.Mr.George Johrison,:i~"one'of ,' ,"~<;'I •;• . • ,, ,,. our outstandingreai estate men..And they know their way~'~r:ound. ,-'i"~...I •f .." ::.(~ ".. ":. ," ,,,," He said to me,IINo,you are overlooking the-fact,that l.:!nder mother s ,•,.~.'....,1,."•',. . I had occasion to solicit Ernest Q.Johnson for funds for the hospit-~... will,yop.will get $10,000 for George's ~~a;e_fro~,this esfa,~e.\ll >":',,.,!;.•• •'.'1 ...·~ THE COURT:He wouldnIt know enough,about thos e m~tters to,-, ,for me to E3ay,but nevertheless,we ar.e de~l.iilg withpe6~1:~'wh6~kn v(,• •,'''-...r'i-'·{ ,,.~,.'~0'" .their.~ay aro~nd.Andh~had been through'Jhis'proceeding-in the' .' ,'-'. \'.~."~,. '.' ';'f. Now he is ,'. .,, " .''i '~"'~Y'tli~~'i~might not be,the aRproptiate 'thin:g:, what he understands to be the intention of hismot~~r. not here to s peak for himself. .Court 'in 1924.;'But it certainly ~.ndicates what a party in inferest, "."' "..."';-;.~ "interpr'et the will,Mr.Zeman.lti ll:III l-ll: ,0 .,','l:i.MiR~t.ZEMAN: ll: l-ll:;)ou oJ,::1u iLu.o I THE COURT: .~; .iI.... Well,that would have no effect a't all on the.. decision of the Court. MR.ZEMAN:I'say'J want you t6"~ras~it fromyourw<ind.'B' .,.',' ..' ..,...., ,nevertheless,I have the feeling that it is indicative of what his t t'i . ..'l interpretation was and that's'as far as I'll go in dete~mining what'·.. the interest of the hos pital had in this matter. I want to stress something here;Mr.Stevens ..,.,""•t ,~.... clause;'and you will remember the 'residuary clause said "the rem,';nde'r!;;..~ Crumrine and his comments. speaking only of the real estate,but I say it is equally applicable .~ " i . .t· " ;" '.; ~:.'.,.., ,,". Under the'residuaf'y , I "1 ,:il·""-, Pardon me.TpatI s abo~t the middle of Exhibit:,,:.~:~;; Of course,that is dicta. Well,'I don'lt want to pre~s that 'pOSitidn.-< In the last paragraph hefore the Decree,.'which ~,~-.. ,. ,. in the real e!3tate as ires ted in the three sonss .,•..t, "B",Your Honor,set forth in full. to the personal estateJ "We must therefore construe the remcliriger "~,.;,I "L I .~...," William Johnson was entitled to thisre'~l estate,:[he Court say.~·,', not distinguishing between realty and personalty'laf:'my ~state ,is deals with the real estate which is not 'in issue in this case,and,~, '>...,"• •,",', where,unde~the terms 'o(the will,the:r.e is ho 'que~:i1rion'but what.':' to be equally divided eetWie~n my three'sons .J' ,.'.,'.-- .has touched upon it sparingly.Arid that is the opinion of Judge MR.ZEMAN: MR.STEVENS: MR.ZEMAN:' ..'.THE COURT: iii0:IIII-0:o0..III0: ~;'. :J •fo,U. oJc( O'i&: lL.'o ., ,, • •• c( z 0(>oJ>-III Z ZIIIa. i0l-e>zxIII0( ~, ..:u 0:I-III•C oJ 0( ·uC :J'.., :tI-,.. N THE COURT:It wasn't.necessary to the decision that he was' ,' ,making.It is purely dicta.,.' MR.ZEMAN:All right.'.,But ~ven assumi~gt~atit was,'perha s the dicta will h,ave appeal to YoUr Honor too. ,, ....,~ " ,. 19 THE COURT:,It might. MR'.ZEMAN:Now I want to 'go to the Decree.Now·he dispC!sec' ,.' having that c{~estion before me,'I would say,you,hav'e dec'1d~d th~s";'"• " word "heirs."And that therefore "there was a final decree so far', Now he points out that it may have been coveted ,;t • ,,; ." , I am ge ingcaseasafinaldecisionandIamnotgoingtotaketherisk. to take an appeal if I disa,gr~eed with Judge Crumrine's opinion. In other words"I am arguing that this matter has two facets.'Firs, that therewas a vested interest in George ,Johnson in $10,OQO.And as this case)s concerned,and the opinion of Judge Crumrine is the "This decree is made without prejudice to the rights of any of the," parties in interest to raise apy pertinent quest~ons on'distripution . I say that'it i~,covered by the opinion in the interpre~ationofthe although the same may trave been coyered by the above opinion.'".~. of the matter ,of the income on the $30,000 trust by saying that ,it terms of the will.And then Mr.Stevens 'quotes from the de~r~e,, " ; ',.~I ii·-..had to be dis pos"ed of right then and there in accorqance with the ,by the opinion.I am sure if I were a lawyer practicing at that time 'law of the case since there was,no appeal 'taken. . ..• 0:( z0(>.J,>-enzz IIJ "II, i0~-0Z ::ten0( ~ fo:'0 II:'"enec .J0( U C::>., :t..,.. N eliII: IIJ~II: 0II, IIJII: ~II:::> 0u .J 0( u ii: La. 0e second,thai this matter is res ~,.jjudicata.-Now I am curious if .•...•f .''.t I " ,.1 the Court doesn't adopt our position in this thing,,what.dispositiotl.....' f"".f.'.,,E;-,, can be mad-eT of this?Wl:i€'re",will it go?'This trust,this $30.000: v t ...f ',.•:. ~can't be held in vacu().Somebody's got to get it. \;.,I Is"it conceivabl~ ..,tha~tunder the language of thi's will that'the Commonwealth of Penns~~"7 . .~.', vania steps into this picture and 'takes this whole $.30.ODD..? • - I ,THE COURT:They might.. '}.., . .'..20 ". " . certainly never intended.by the terms of her will.to m'ake a donati lm things that develops.And I am quite certain that Mrs.Johnson• MR:·ZEMAN:Well.if so.I am afraid that that is one of the ',' ;,< •i" ,."'!'.. ... ""I \t<,-:"'> • •f·~~ Well.Lrecognize,.the existence'of the 'escheat Yes.sure. There are Jew decedents who do not s pedHcally laws.sure.'But I am prone to disagree with Your Ho'nor'l s.tho~ght in determining what her intenfion was.fhat she.''lind~'r an~'~{r~t,£r of the imagi~ation.wcuated this money to,go to anybody but her th:r-e ,.,,~ But you 'can't say that the interpretationof the "J ,',"':1#. wilr"'is',wrong just bec'ause the··Je~ede~t.wo~ldri't,ha~eliked.tpat. ~. provide for thaythat would be satfsfied with the Commonwealth .- taking a share or all of tne estate.But regardless of that.after ", t ".:"..~ wealth does get it. , interpretation is made of the wtlls.'~iri n::any instances the C'ommo"d-'~, of $30.000 to the C.ommonwealth of Permsylvania., ,.~t ,- ~ ,had she been living. MR:ZEMAN: MR.ZEMAN: THE COURT: ui0:IIII-0:oII. III0:, I-0: :JoU .J« u ii:lI.o .0( z0(>~THE COURT:UIzZIIIII. io'I-elZ :t UI0(, ~ ..=!:!0:I-UI Ci .J 0( U C :J., ,~r-(II" • sons in the portion of $10.000 each.," THE COURT:Well.we don't have to follow her intentio~as " to what happens after that. . Of course.it wa's'h~f7intentioti .that the e"'.,,.."!:. t' three sons get the estate.But if she hasn't provided 'pertinently I-\.'l " the method in which .they are to get the estate.then we have to l"';.<";, " -,., ~,,,'.\..21 follow the law regardless of whe re it ends.'..._~t- MR.ZEMAN:,lam not a.rguing that point with you at all,becaus.~~... 1 recognize it as a fact,,that yohrve-'got to take tJ:1e yrill as .~~is'.,Yo 'l~~·.~:,;' got to interpret the language as it is.And because the testatrix MR.ZEMAN:1 am making one statement that 1 believe,in ,i determining the intention of a te$tatrix,that what wolild-be normal .' 1 am sure that you will give that·your careful'and earnes"t'consider" are confined to the four cor,ners of the wilIIi.in arriving at the intenti n...'~ may have had some other ideas,it is'riot im'portant.Because you,' .' ".' ,r 1 •, ..". We understand 'your posit~'on:~h.oroughl:Y,M~..,'''i,:.:;;'.',,_, Crumrine made a decision that is rre;s.:wjudicata in ,~his questiqn.' But r ca'n·tell counsel now tnat '1 am not at all satisfied that Judge It is not. .. If you want to pursue that matter in a ,m'emora~da, you may do se;.'But 1 can tell 'you that that ismyvie:w right now.1.', ., ."Yes.Now we are.not going to ask 'that cou!1sel .j'"....~-~" I.'lj "~~,.•"I"· submit any ftitther argurilep.ts in this matter.Bo.t if you .~ish to'\:;'.,~~'..." ation. Zeman. ",' <•_~•~.,"'_'+i : and reasonable to be controlling in t he thinking of the CoUr'L And, ,'.•,-',_'.l ","7 ... ,. submit a fllrther memoranda ~f,the law,we~i~l ~e ,glad;to'receive':t. ". THE COlIRT: THE COURT: ai' 0:IIII-0:o0.'III' 0:I-'.t 0::I,.0U oJ« Uii::l...o e c( z 0(>oJ>-III Z ZIII0. i0l-e!Z :J: III0( ~ ..:u it l-.'!!!c oJ 0( !:!c:I..,' J:I-"III ", "It's an open ques~ion. MR.STEVENS:Mr.Zeman.are,you through ~, "".' MR.ZEMAN:Yes. ·'to t~'., " MR .STEVENS:...I'Could I say 'afe~wor,d,s \I thiJ1k.it is Qnlyfair ••J-;. 22 that I should advise :your Honor that I am,a memb~r of the Board an Vice Pres ident of the Can~nsburg General Hospital.And,of cours ",' I am interested in the hospital.On'the other hand, that the Mellon Na tional Bank,Successor Trustee of t,his 'trust,'is .;, .'j' merely a stakeholder at the present time,holding this.for',dispositi h· as might be 'directed by Yo~r Honorable ,Court.'For that reason,I don't think a~counsel for the trustee I should do anyth~ng further "~:.~ " ." than pres ent the factual situation to you.'And that I have no standin ~.•.., and shouldn't,Gaes a matte,r of ethics,argue the caseeit~eI'way.",' THE COURT:I think that is a'proper staterrier:t. MR.ZEMAN: ", ,I adm'it that the.burden is on:,rhe as a legateeto-',c,-.".' '.•'.'-'I I've got to work an oar her~.·There's no question'about it in my :'1 ' mind. THE COURT:"All right. MR.STEVENS: " Bearing on this vesting thatyou talk about too, .,k +t'.,-'" ,.. ,- I ma'de a reference in my notes here that,y.9u ha ve 'and you willhav available in conneeti9n with the estate of George,L.Johnson,that t I indicated Dave Campbell was counsel for the executa'r'of the estat.'"'!; ". and in the Inventory filed in the estate and'in tl).e Federal,Estate 'fa ". ".. Return.I find-this claus e as an itern of the estate:,undivided one'- •."f "~/'~f <I.~'I,.~~.''"'.t~.""1 -,,:\''''';-,"I",• ~,,). third interest in remainder of trust fund created by the will of Anni ,-,k~'Morrison Johnson who died April 17-~,!915,:and wh~~e'will is ,',;.~,.-,': ~..,. '":page 360,8jaid fund now being in the hands of the Citizens .Trust I .,.r c"~~ of record in Wa~hington County,Pennsylvania".in,Will Book 28,":..r~"If t"1.'''"t~.~.f':..~.~'I:'•+•,"'.t.",,'.,'.~•.~,, I,,,' -,>",23 .' •.'I Company of Canonsburg,trus tee"said 't~rust 'fund being subJect'to i ','-......,:.\..- thep?-yment of all'-inco'me therefroq;'unto Ernest Q.Johnson for.~." ',' life,;appraised at no,value because life tenant will receiv~incorrie'"c:"!"...~..~\.. ~.''.in that mem6randu~that'.Mr.Campbell furniShed Mr.Z~nia:n_-~....' ,,. '0 .....',...; •" <, ',' ">,If'"-,. ., No exceptidns '';''ere taken t'o that ;.,~,~j'•~.•I .. "\:.,'-••c.".'f """'t.:That is the only mention of this .l(:'.2 '2 '~•...'.':".~-~.... But it's a matter of record in the estate of~.,t .'r find in'Mr.Johnson's est,ate or in Mr. .. George L.Johnson because it's"i~cluded in the rnv~ntoryin'the ... lang.I age s tated by Mr.Stevens. 'it.""delivered a copy to Mr.Zemanas President'oi-t'he Canon"sbu:rg', :,$" \..•r:~~.I,~ list of 'the assets which;went into tpe George L:Johns'on:tr:llst,"-;':,';,. •'(':'•••',',".;,.'.:~.,"..,;.~_...,, .c ,,_.- "-,.''•.,•".. .~~ .-\-1,.,,~ rather than the will of Geor'ge L.Johnson,.deceased.And:it', •t ,~ Campbell's files and the Decree of Distribution makes nomehtion::t i~~': •,• .-.•-7-•.~~.•••...,'.i'" .'·t;~..,", of this .However,r think ba'ck along the line,Dave presented a·'"', Hospital Boar~,'and this same it~m'was,carrie'~in the ~~m~,~,ordi'g;,;'~:. ..'.'"1.,.•.••'.',','';"i.',"lI.", t .~ figures out to right,no value. from this fund by virtue of the ~ill"of Apna.K.,M,orrison Johnson,.",. .",~~.'". That is.not a matter of record.'That is,arm tter oJ which I hav'e' "k'~O;f,~dge and r believe 'r 'h~~e 'a copy of the -~etn·o~:~ndu·~·.arri~~g , ,...Dave Qa,m.rjbell'.s papers. MR.ZEMAN: tti0:IIIli, oQ. 'III0: I-0::loU oJ«u ii:...o ..• ~z0(>oJ>IIIZ Z\&I11.' i0l-e"Z J:Ill' 0( ~ ..=u 0:I-III•0 ,' oJ •~. "u. 0, :l.., :tl-I'-III But that is a collater9-1 proceeding,l~sllPpose Your Hon,9r wills,aYf.' '.r'~...."I .Il,. ~I, ,MR.STEVENS: ., that that migh(have been where Ernest Q.Johnson got liis idea .•."•'I ~ •l. I""iI; .,"... that Hlere would be $10,OOO.coming fr:om the George L.'Johns9n estate.But that's the only place it appears ip georg~'s estate. ,' No distribution of it was made that'I can ascertain.,.. don't know .• ":t in"the estate as to what distribution he thought was 'correct-would ha e 'no influence upo~'this Court,because it does not indicate the.• I T-HE:COURT:",But the idea,o"f some heir or person interested ......l';~J~.'.~~ ., should have said.I have no actual know~edge that it was a )1olograp ~ic,. at it since.The handwriting and the signature.on the will does look . "a' similar.But I have no knowledge that it wa$actually,m.'olographic it is holographic or not. intention of the testatrix.-He doesn't know what the intention of the ,, .~", , "..•,~ ,,'" ~:•,.-" " , ,', , ~ ,..' .I Where he-'got it,we:don':t know. ., It 'would'be immaterial in our issue 'wh~ther wilL Mr.Zeman did r~i~e the question as to",:",hether this is a holographic will.Maybe Iwent ,beyond a little what I~ It's immaterial.It's be'side the ,point._ testatrix was.That's his idea. .will.I just assumed that in making my comments.And I've looked (P:roceedings Closed).' MR.STEVENS: THE COURT: <z<>.J>-111- ZZIIIDo i0l-e>z :tIII.'<~ ~U 0:I-IIIa .J~~0 :J, :tI-"(II iii0:IIII-0:0 ,,-Do III0: 1-'0: :J0U .J«Uii:II.0 "i i ., ,, - ,• J-j:7..--'-...--------------------------------------------------,i ,., IN_THE MATTER OF THE ESTATE OF (Annie K.Morrison Johnson,Trust.for Ernest Q.Johnson . IN THE ORPHANS'COURT IN AND FOR WA-SHINGTON COUNTY.PENNA.j 63-68-1029NO.-,-:-.__--'--'-_---,::;-_ .)Mellon Bank,N.A.,Executor q,f the Estate KNOW ALL M EN BY TH ESE PR ESENTS,THAT__o~f=___E___=r~n::..:e=__s=_t~Q~._____"J'__'o"_'h=n~s;..::o~n~-------------- es oJ HEREBY ACKNOWLEDGE TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANY,Succe;s sor Trustee ,J OF THE ESTATE OF Annie K.Morrison Johnson for Ernest Q.Johnson ~~.THE SUM OF Eleven Thousand Five Hundred Forty-Four and 84/100-------($11,544.84----)DOLLARS IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA MADE 63-68-1029ATNO._ $11,474.58 70.26 WITNESS MY HAND AND SEAL THIS__I'----'~'-'tiv="""___DAY OF February 19~. Mellon Bank,N.A.,Executor of the Estate of Erne~.4,Johlffl:L- By:~_~.~ T;ust Officer "-~W"N<sS t;-<-<Princ~cash IncOIne Cash $11,544.84 W.8282 it NO.63-68-1029 ORPHANS'COURT ESTATE OF Annie K~.Morrison Johnson Trust;.;for Ernest Q.Johnson DOCKET PAGE ~ I RECEIPT FROM Mellon Bank,N .!\.,Executor Estate of Ernest-Q.Johnson TO Mellon Bank,N.A.,Succ'essor Trustee under Will of Annie K. Morrison Johnson for Ernest Q.Johnson FILED 19__ -..~'..--""1>ril ;0enG"J c:==--:.,-;'Z :~(J-J ...-....r'T'~ .:;;~Cl "---qo:or ;0,---0'0J'>(n ...._........: c......:.,.., rr:0:::; '""'1:l.."..",...).,_lo. -r;:- i::~,) c:::!; v ' .) f ~ 1'."-" >' IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY.PENNSYLVANIA MADE 63-68-1029 Eleven Thousand Five Hundred Forty-Four and 83/100-------($11,544.83---)DOLLARS Trustee under ~THESUMOF Trust Officer February 1911-. Mellon Bank,N.A.,Successor :;~l(}JlL~~t1Jttlnson .. 63-68-1029NO.'--_ IN THE ORPHANS'COURT'IN'~ND FOR WASHINGTON COUNTY,PENNA.,)} DAY OF Mellon Bank,N.A.,Successor Trustee under KNO IN ALL M EN BY TH ESE PR ESENTS.THAT__W:...:-:i=l=l_o=f_G=--=e:....:o:.:r::.J:lgc.::e~L~~---=,J,.::o,.::h=n=s,.::o-=:n=-----_ u es 00/HEREBY ACKNOWLEDGE TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST C~MPANY'Succe s ~:or.Trustee ,) WITNESS MY HAND AND SEAL THIS /~CA.L OF THE ESTATE oFAnnie K.Morrison Johnson for Ernest Q.Johnson AT NO._ W'TNm ~~~Princip~Cash $1l,474.58 Income Cash 70.25 $ll,544.83 IN THE MATTER OF THE ESTATE OF AnDrie K.Morrison Johnson,';rrust for Ernest Q.Johnson . ~ W.f1282 ) Jr NO.63 -68-1029 .J ORPHANS'COURT ESTATE OF Annie K.Morrison Johnson Trust for Ernest Q.'Johnson DOCKET PAGE _..--~-i--..! )t..I\.} :;:0 "'T'1 l:.~""-c: "..,~co r~"""""",",:(n ,:;.m ...~"...- C:y '''0-':~J. _r::"-' 0 t:::i c::; :E ".'..}>rnenC):r.(j'"):=::--{ ':'":"rn ..,.-{;).J ~CJ~.-"c').... (:):...-: rur-»(f) RECEIPT FROM ~ Mellon Bank,N.A •.,Successor Trustee under Will of George L.Johnson TO, Mellon Bank,N.A.,Successor Trustee under Will of Annie K. Morrison Johnson for Ernest Q.Johnson FILED 19__