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OC1968-1163 - ESTATE OF JAMES
C!tommouUttu1t4 of ,tUUS111UUUiU,}BB.II~Qin!ltot1 <!tounty,.' KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,III the County aforesaid on the 31st.day of August A.D.19 68 ,before me, Russell Marino ,Register for the Probate of Wills and Granting Letters,of Administration in and for the County of W:lshington,in the Commonwealth of Pennsylvania,. the last Will and Testament of sarah James late of The Borough of New Eagle in the County aforesaid,decec.sed, (a true copy whereof IS to th~se presents annexecl!),was duly admitted to probate;and Wilbur A.James the Executor III said Will and Testament namecl!,'having appeared before me and taken and subscribed the oath of office prescribed by law; NOW,THEREFORE,I, ....""'. Russell Marino ,Register as aforesaid,do grant these LETTERS TESTAJ.VIENTARY,unto the said committing unto Wilbur A.James Him the administration of all and singu1lar the good.s and chattels,rights and credits,which were of said deceased,and requiring Him to ·exhibit a true and perfect inventory thered into the Register's Office,at Washington,within ninetyI days .from the date hereof,and to J:"ender a just and true account of said administration ~t the expiration of six months from the date ~ereof,and to regard :lnd comply with the provisions of the laws of this Commonwealth relating to inl:eritance taxes. IN TESTIMONY WHEREOF,I have hereunto·set my hand and the seal of said Office at Washington,this 31st. day of August i~the year of ou;Lord one tho~sand " nme hundred and SixtyllUght Register i "" N Lb.,. ;-.~"".... J..-' ...............--_--r---:-....------ .~..~;. .< LAST WILL AND TESTAMENT I,Sarah James of New Eagle County of Washington and State of Pennsylvania being of sound mind and memory do make,pUblish and declare this to be my Last Will and Testament in manner and fonn following,hereby revoking any will or wills heretofore made by me. First I direct all my jAst debts and funeral expenses ,:be fUlly paid snd sati.§fied,as so~n as conveniently may be after my decease. Second I direct that upon my death that all moneys,Bonds ,House property and all other earth]thing,that belong to me,I " iWill to my Hustand in case he pred~cease me in Death I will every- 1thing to Elizabeth &Herbert &Barbara &Wilbur James Lanigan, " James,Bindi And I do hereby make,cons~itute and appoint my Son Wilbur ~James to be the Execut of this my Last Will and Testament, In Witness Whereof I Sarah James the testat above names, have hereunto subscribed my name and affixed my seal the 6th day January 1952 in the year of our Lord one tho~sand nine hundred 52, Sarah James. Signed sealed,publish and declarec by the above name Sarah James as and for her Last Will &Testament in the presence of us,who iave hereunto sAbscribed our names at her request as witnesses ther to 1 lin the presence of said testat,anc of each other, Mrs.James Luethke ~r.George Luethke lOI.,Ja L.Koffmaml MIorDe1 at Law .tl W.MaID Sveet .••h.tlUUIS 1\ffibantt (@f 1fxrrutnr (@r 1\~mtni!itratnr j!ltatt de 'tnnHyluania.t 55: cnllunty of lIaHQington J Personally before me,the undersigned authority,a No:t4r.¥P..uhlic ..in and for said ,'l 1CountyandState,appeared Wl.Q.ur.A"J..aJIles who,being duly sworn according to law,deposes and says that ,Ke i~the executor ~Ndm:of the estate of ..~:~.~~~.~..~:deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of..,, deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor Administrator. '.~...15th'Sworn and subscnbed before me thzs........................l tJ J)(h,;AAA /loA./"~~:.~<i~ay:pf.~:.:~r.i~.···:·;;r..~·)96,9......S';..~~~..J4).~.~q;~~;i;. t:-~$1,"•0.J!/I..I!4......{;~\..,'No ary Publi ADDITIONAL INSTRUCTIONS ~t$~1"0"An inventory must be filed within three months after appointment of personal representative. $~~i 0)'2.A supplemental inventory must be filed within thirty days of discovery of additional assets.~'ft'~i 3.1 Original and ~Copi~s and :2 RCRI-.34,Un~e~$10,000;1 qriginal and 2 Copies and 2 RCRI-~3,:.'$~Over $10,000,mcludmg'Copy of WIll;1 Ongmal and 3 CopIes and 2 RCRI-33,Over $50,000,m-t:~.$'cluding Copy of Will and copy of Federal Estate Tax Return.~I REFERENCE FOR ·ADDITIONAL COpy~Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 ,. ']JuututiJrg nui)p.pprnisrmtut of the goods.and chattels,rights and credi~s which were of SABAH .Jl\ME$.Jate of 'rhe...:B:Qr.o.ugb...:o,f;...N.eW:Eag~e:~,. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS REALTY:ALL the following,described lot or pi"eceof' ground situate in The Borough 'of New E~gle Cf:orrnet.ly the Village 'of Rivervi,ew),Carroll Township,Washing~ ton County,Pennsylvania,,being Lo't No.44 ,Block No. 10 in Plan of Lots laid out by Bentley,Lawrence''&'Co , 'andr,ecorded in the Recorder's Office of W'ashi,ngton County in Plot Book No.2,page 91,peing bounded and described as follows,to....wit:BEGINNING at the South"': ~~st corner of Madeira Avenue arid Flag Alley;thence,~ Eastwardly along the Southern line of Flag Alley, 103'.'55 feet to line of Lot No~43;'thence,Southwardl, along said dine ~f Lot No.43;:SO-£eet td:line ~f ,\ Lot No.45;thence Westwardly along said line of Lot No.45,.71,.70 ,feet to the East:ern line of Madeira Avenue;thence Northwardly along said line 'of Ma<;leira Avenue,59.3 'feet to the Southeast corner of Madeira Avenue 'and Flag Alleyv being the place 'of beginni,~g; 1 and having erected thereon a two ·st.,c,'r·Y,.frame insul- ,-brick dwelling house.UNDER AND SUBJECT 'to the exception and reservation of all,gas and mineral ,. CENTS / _0 ,,:,·..L:).~,.\.-,.:"..'i\,',:"'. ..... I .-; ~ .,:..: I ....~J' ~. o"cl""tp:O ~().1.t):U;1HSVMS"VfliUl~=J.o :tj2!lS1.D311 ,J.{J)OOU:tJir~y Irll3$:E:fJ:?iJ ..'- IilllSOJU~L2 J.¥/J 69. ~(G/!'3]'"h'l J"J"....I;~•'..•-:'.•i",.~I ..'.:i. J "...~~~. " -" " rights..BEI;NGtne 'saIY\e 'wh:i:,cQ 'J1onn S,C,M~:t;k,eJ,;l( T..W'..G.,Markell,,and Frank E~M~~-kell,E,xecuto~s ot the Last Wi,lland Tes'ta,IY\ent o~J10nn S \Ma,rkell,bX' deed dated Sep'teIY\ber 5 (,1914,ana.~ecQra.ed in the Oft:ice of the Recorder of Dee'a.s of Was'1l.~ng-ton Count:(,( Pennsylva,nia,in Deed,Book 'Vol ..416"Pag-e 609,g-:t;anted and conveied to MaI;'tin L.J'e:IY\es ~na.S~:t;a,h '.J'arqeS,his wi.fe i and th'=s,a:i:,d Mart:i:,n L.yaIl1e~'h~v:i:,ng-died on OctobeI;'4,1362,ti;tle to the 'above 'a.es{:;r;"·I,Oed prem:i:,S,es' shi,p. Sold to Seve=GUarinoni"et ux ..,on Dece!Y\ber 6, '$'8:'00'0:.dd.'.',Of'.:..",..~.., (~<~ PERSONALTY: Proceeds of sale 'of furniture Bell Telephone Company ~refund Equitable 'Gas Co.-refund Neighborhood Club Refund Cash 'on person SUI-1,M]\RY' Total Realty Total Personalty Total A,ssets Monon9"ah e l'a',Pennsylvania ,Apri,l l~1969 $95.00 3.07 3.53 15.50 , ,20'0'.82 ,'$''3''1'7'"'9"'2',......•-' $8000.00 , ,'3":l7.92 :::..::::::::::: ,",(::Q:3"'1''92-~~--~~.:..-- ~/'II T.... I.'., "", 'i ". '. j ",,.. ., .\ </..,, ~ I , i.) I.NTR.E, ...:J COURT OF COMMONPLE~S Or.W~SHrNGTON COUNTY f .PENNSXLV~NL~ ORPHANS"COUR,T DIVISION ESTATE O~ SAMH JAM;ES ( Deceased F;tRST AND FINA,L ACCOUNT OR'WLLBUR,A..J}\MES{ EXECUTOR O~THE ESTATE O~S'AR,AR J'l\MES,DECEASED RECEIPTS To Amount of rnventory a.nd AJ?pra.~se~en·t ,"DI"S'BURSE~NTS Oct.,18 Nov.13 Sept.10 1968 Aug. Dec. 31 31 31 31 31 3JL 31 13 20 21 24 18 5 6 lQ GUy A..Rogers William Carnei,D.D. Eq,U~tableGas Company Bell Telephone Company West Perin l?ower Company National Ambulance Servi,ce Bebout and Yohe Company Memorial Hosp~tal West Penn Power Company Monongahela City Water Co. Smi.th.&Dougherty West Penn Power CompanY' Kurtz Monument Company West Penn Power Company William Chi;lzer Recorder of Deeds Monongah~la City Water Co. Letters Testamentary Probate Honorarium Account v~.decedent Account vs.decedent Account vs.deced.ent Account vs.d.ecedent Funeral expenses Account vs.decedent Account vs.decedent Account vs.decedent Appraisal of real estate Account vs.decedent Inscribing marker Final bill Account vs.decedent 1%'Realty',tax Final bill 17.00 15.00 25 ..00 4.10 6 ..22 5.72 20.00 3076.00 36.00 5.0 95 9.49 15 ..00 ..88 25.00 3~S2 130.00 'so.oo 9.1S RECAPITULATION 4.00 9.29 $4260 ..70 68.,00 S•.OQ 416.20 18'.,00 0 ..25S..85 ! j I I ! Jncome Tax for 1968 Filing ~nventQr~ Nota,:r;y fees Attorney'sfees Filing Account rnheritance ta,x ;Final billDec.2C Equitable Gas Company 1969 April 15 Internal Revenue Service 15 Russell Marino 15 Betty E.Wenzel 15 Joseph L.Hoffmann 15 Russell Mari.::lo 15 !Commonwealth of Pa. I Recei::?ts $8317.92 Disburserrients ...·426·0.70 Balan::edue :·:$··4···0···5··7··:·'2··2·... .. ..,' The b3.1ance ·is in cash· Mono~gahelaf Pennsylvania, April 15{1969 In compliance with the Newspaper Advertising Act of May 16,1929 P.L.1784,Sec.3. paragraphs (3)and (25). County of Washington }ss: State of Pennsylvania Personally appeared before me,a Notary Public in and for said county and state, ~.~~~.~~~.~~P..~.~.l?:,who,bein.~duly sworn,deposes and says:thaL ~.~.:.is the ~Q2~.~~P..~.~of The M)nongahela Publishing Co.,a Penn3ylvaniacorpora- tion,and its agent in this behalf:th3t the said company i~the publisher of The Daily Republican,published daily except Scturday and Sunday,having its pla,~e of business at Monongahela,Washington County,Pennsylvania;that the said Daily Republican was established in the year of 1846;that the printed notice or advert:sement.attached hereto is a copy of a notice or advertiseme·]t,exactly as printed or published which appeared in the said newspaper in its regular issues on.the following dates: ..."'. 'THE DAILY REPUBLICAN MONONGAHELA,PA. PROOF OF PUBLICATION , '.j :=CT~;iM Estate of SARAH JAMES deceased, late of New Eagle,.Was:1ir·gionCounty,Penna.. .I , Letters Testamentary upon tha!above estate having been granted to.the undersigned,notice is :herebyIgiventoboseindebtedthe:-elo to'make immediate payment.and tothosehavingclaimsordemandsto present them for settlement.Wilbur A.James,E:"e,~uwt .New Eagle.Pa.151167Attorney JOs.ePh L..Hoffmann ~....242-~estjtM •~Mmwngaliel 'i D.ei:7?5l"'l12,tt~"...--~-,....~~~~../,.. •...."#~'z.:l~m t:.L ............_p..~.~.~~?~.~??~?.?.~9..~..!.:9..~~_.. Estate of Sarah Jarres..._..-...:..:__~_.._._.._---_.____._..........•......._.._.__.__.._-.~__.__---___. that the affiant or the corporation in behalf of which .......~he ...._..is acting is not inter- ested in'the subjec~matter of said notice or advertising and that al of the allegations of this affidavit as to the time,place and char~of t'}7'pu'n are true. :_0..e.-.ad............. [LMEP.E.S·H,Notary PublIC Monongahela,Washington Co.,Pa. •Commission Expires Jan.7,1971 7":;.~~~:--:----' Notary Public ,('. Washington County ReportS Washington,Pennsylvania (P'JBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PRJOF OF PUBLICATION In ccmpliance with :he Newspaper Advertising Act of May 16,1929,P.L. 1734 Sec.3,paragraphs (3)and (25). CCUNTY OF WASHINGTON ) STATE OF PENNlITLVANIA (SS•. Perscnally appeared befere me,a Notary Public in and for said County and Commonwealth,CHARLE-3 C.KELLER,wl1o,being duly S'Norn,depcses.and sa',rs:that he i,the Edit.:>r of t:le WASHINGTON COUNTY REPORTS,the official legal periodical for said \\'ashington County,published weekly hilNing its place of business at Wasl:ington,Washington County,Pennsylvania,and is act- ing as its age.t in t'his benalf;that the said WASHINGTON COL'NTY REPORTS was established on Mereh 31,1920,and was designated as the official legal publicatior..Ior Washington County,Pennsylvania,by oider of the several caurts of said C:lUnty,dated November 11,1920;that the printed notice cr .dver- tisement attached hereto iE a copy of a notice or advertisement,exactly aE printed or published,which appear-d i:l the said legal ;>eriodical in its regular isrue3 on the following dates:. _.P.~~~~~~!....?.~.....~.f..L..~_9..!...}.~.~..._......... that the affiant or the corporc.tion in behalf of which he is acting is no:hterested if-the sUbj~~~eof se.id notice o~tiE~~gJ~at all of the al egations of this affidaV~~;;Z_Ji22.dce an0:!:.c1iJi%lic c10n are tree. ~-...~· · ·..·· ·····..·.._··_..·_···..Edii..~;;/ .'i("Sworn to c.d_~bscribed hefore rr..'~;igl'·;A!g~.':~::~~~:~:~:~..:.:.::..:.19~~... /otary Pu~ljc '1 KATHERINE C.YARD,otary Public! Washington,.Was~ington .Co.,Pa.:1 C .-...no.C!I...........:~ Estate Notices The Register of Wills has granted letters, testamentary or of administration,in:the following estates Notice is hereby given to a11 persons bdebted thereto to make paynent without delay and to those hav- ing claims or demands to present -:hem for settlement tc the Executors or Admin- istrators or thei:Attorneys. • • • • • • • • • • • • • • 0 •• JARES.SARAH,Dec'd. Late of New Eagle,WashingtonCJunty.Penna.~Execu~o;':'Vl:iIbu-;:-A~ames.-~'eWEagle,Penna,15067 .'.' Attorn~y:.·Joseph L.Hoffmann 242,W.Mam'St.,Monongahela,pa.lill6a ....-_..-' STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn cccording to law,deposeS and say S that the above account as stO'ted is true and correct as ~_~.._.veri Iy bel ieve. 'Sworn and subscribed before me this J~_t.h_....__.-. •<(j day of _.._.__.._:_..~~:t:.~}.~._:.._.'.__19.-f~..--. ........~.~~,. BETTY E,'WENZEL"Notary Public Monongahela,Wa.shington'C()unty Pa, "My Commission Expires '. .MaY'9,.1972 .:lN~.J2 ~. Executor of the Estate of Sarah James,deceased Washington County,ss:.. • 1 I do certify that I have given legal notice to all pE'rsons concerned of the filing of the within account in the manner pr9scribe~by Statute alJS1.Rule ~C'f.)rr,'::lS .evidence by p.roofs 7h9reof filed to No.b3-:::~_r...__b .__. ')c-:-t~ Witness my hand and official seal this CX.-?._..._....._._ dey OL..~O..··Cia4 19..k1.. __________PA~i~~.I1ta4Y.f!.:D .....-....· Register of Wills i'/,~~~~.~~~·~_":_~~..~_-_·~t~:...,.-..:...--...---..._~_.......~="'~,,,,_.~..-~-~_ 1...:0 -.--.--.----~---_...------~~.-..--.---~-,~-~----' I o o ""o ..., l-o::loo Q) .d..., o..., f!1 k"'gh"'il'Ii:'.~,,,.. -. ..~ i""'I.fJ ".,.,.<... WI "~>_A ~.'...."().~~•..!'Io :~ -,t foI';..J~-:-",... ~... l, .. .'iL~..:-=' ':.....:...~"'- .'.' " ~···t:•·.. The Court is respectfuIly requested to determine proper di;ytribU.,'on.in th.iS,est9ia~ .~j,7<vpll'. -Counsel for Accountant ,----_._--------------------------~---::-------------------------,.-----, 11n tl1t'~(@rpqnnli'<l1ourt of DlInsqiugtnn aInunty ~~fo>...'In the matterH'of.the Audit of Account in <','.....<.;j t;...d?..\.l ..r-fSARAH JAMES 63-68-1163Estate01.,....................................No..................19 ,A.A. .....................i.~.;..~~.~.~~.~.~.~.~. t;~...~,.~e1"(1'-~A ...tTOTHEAUDITING,JUDGE:'in .. Enter !.':l.¥....................................app~arance for _~~.~.~.~E.:.~.~~.~.~.~.~J ~~.~.9..~~?.::?~~.~.~. ~.~.~.~.~~~.~§.~!..~.~g~~~.~.L ~~.~.~~.~.~~_._. .,, N.B.-Counsel shall,by separate {,aper,present a concise statement of each claim,with supporti::lg calculation of any interest claimed. Objections to an account as filed,shall be concisely stated in a sepE-rate paper Counsel s'lggeSoting proper distribution shall file a sE:Parate concise statement in that regard. , NO :.,..l:?J.-.Q..S.=-.JJ.9..J : ,19.6.9 ,A.A. In re Audit of Account in Estate of .~. ....~.~.~~~I:M:~~.~..L ::. :deceased AUDIT Jrarrtpr fur.i\ppraranrr.:_....,- FOR 0'"):.il.V~";O :u::>)l>rm~;o .. «(f>!'G:>C;'"t=)r-.::x:.-(j).('""").. Wilbur A.~~c$&.a ,"ExebU""-~of~__--.--..-.._-_..-_~.-.-._--_..__..J"". G").rn r-.(J.1.-I::::t1,~the Estate:><if Sarah JameS·································z··<;,;.;>··:;;;;·············~, ..-n .~.-0 .0 .'J:,.:::x::de.s;::;e.as.ed o ..;E...;:o........•...._..............•..,..;;::::z i".I -0 r-.................................>..~..9 :.,....~:..........., loaeph L.Jloffmama A"omey at Law.e.W.Ifain Street~,Ita.115088 Attorney ~2 '-:--.-. ":"!::..~", \ \ --~~-~--~~-~-~---~--------,----,---,-.,---------,.---~-..,...,..-.,..,.----~~--..,....-......, No..:§}~_~.~:,:,J;t(;J _.A.A. PETITION SUit ~U.PIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Estate of J?~1¥.lli J~.$._ _ . Testate For:;- Deceased Fiduciary_~:i:J.R~J:..~!.•..J.9m~.~.,_ . Executor.....-._-----------__._--_._--------_-----_.---..---_..-:---_. Date of .Date ·::>f Decedent's death ~~9.~~.!:?f...J.~.~.~_Grant of Letters :..l\~.(~m.~.t:..3.l.,~9..6.a _ . This is the :f.J:..+.~.t ?~XH~f..:i-J~9J · _.._account filed in this estate If there have been former accounts filed i,:"thisestat:,list fil~number or number and term :::::.::._. ............,:~!:'::~'::..:::~:::~.'::_"""""'"_. Election to take None· Under or Against.will.(cross out one) Date Election Place of; Filed Record _ _: ~. Name of surviving spouse p.~.~~.g~p.t W~.:?..9_..~~g..9.W ::_ ...'I . List issue,where material: -Wilbur·A•.Jamea son ,..Elizabeth Lanigan dau~hter·. Barry Bin~ii t:J gr3.ndson,~;'.-I~~~l\·.~~;.,. -~.'0'l,·:;tr'~~ Did decedent marry after execution of will?(indicate~.No.Any children born after executiOn of will?(indicate) .~9C No.If answer yes,name then ::::::::_..___.__.._ _..__.. ........................................................./;- -. Leg.atees·:Relationsmp Interest Fiduciary,if deceased or not sui juris ...•T ~...". Wilbur'·A'~'James .~son'",one-third~iiiabeth L~nigan daughter one-third .Barry.Bindi ~grandson one-sixth~artil1 ?>indilj~grandsc;:>n one-sixth minor--no guardian ,. '. iY i I~ ! •.; .-'/ Notice to interested parties.Hav:all parties,having either VEsted or contingent interests and all crediors 'entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.~.'~ If any exception give cause:J1Qne.:. File copy of Notice ,.'. and date of mailing ~.~y ~.~;r +.~.~.~:".i ,..,: ~ I . :--,~," •.,.,../""-~ N ' .Is estate subject to the filing of a Federal Estate Tax Return?,g _,,!, Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..2.5.5..,.85..,...Estate-..tax . ,$174.28 -'Jointly owned property If the Will makes any portion of estate subject to a lif.e-estate,give name and birth date 0f life tenant . .~.9.~.~_. Give Names ~nd addresses of all unpaid creditors wrno are legally entitled t·)notice,together with th'e amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. All creditors of decedent:s estate iave be~n paid,in full~' I . j...... i \~Give reference to such parts of the will as require interpretation by the (c.urt;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: None Balance for distribution per account, Itemize any additional debits not shown by account:$..4.051.•:22..;. .,''':'':1 r;...-"<..i'~ ,'.,:~,.:'\".I'.. Total-additional ·debits (Add)J • Itemize any additional credits not shown by account: Total additional credits (Subtract) Balance for distribution $. $: $..4.0.5.:]:..:2.2..;. If balance for distribution is not in cash,list each item held ,in kind,giving appraised Value (or distribution Value>; Balance for distribution is in cash ",, ./ ~.,.,_'..._ -..~_;.c~.,=J ,...1 i :[ If F 'I E 'I',d b P t't', I f 'R d'not claimed 'ami y xemptlon c alme y e I Ion,give pace 0 ,ecor ____ _ __.__. If F 'I E "I'd d"'I t'h'db'f CI'not claimedamiyxemptlonIScalme~t 'JU It,give name,re a Ions Ip,an aSls or Qlm:. List any advancement or distribution on account that has been made,and nature and amount of same: No advancements, Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized ellections to take in kind if balance is not in cosh:residuary sh:Jres being stated in proportions: -I Balance ~s in cash Wilbur,A.·James, Elizabeth,Lanigan Barry Hindi Martin Bindi COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. 1/3 1/3 1/6 1/6 ". '-,I .' The above named Fiduciary or r~presentative thereof, being duly _..s:wo.x;n _doth depose and S'Jy that the facts ~et"forth in the foregoing petition are trUE . , I to the best oL:h..is ,:..knowledge and belief, ........Sworn,to and subscribed befere And.your petitioner will ever pray,etc. ..m~this.J.Qt.b day c-f ~~.p.:t.e.mb.~X'.,19.~,s...,...£....'R-:..~~4.~..~..~..~~..~..~~_ . Sigoat~_'e·af-office,-:--tJ~-:.r::..~.._"..Attor ..'~~Title~i:Office'N.Q!;i"...Y ?_\!!Il;.~::t.?::~:::__. ..I',.----.~~----~--_..--..------...-',tfl' OffiCe'·expires Ma¥~..9.f.'.l:9..ll . ,B"TTY E WM-•ENZEL,Notary Public~:Ionongahe'a,WaShington Courty P My Commissiun Expires,,a. May 9,1972 ~;,~. ~.- .~No _~_~.::.E?_~::)}·.~.?..__.._._AA E t t f Con'D7\U-.'1'7\,Mt;'·Co .'.s a e 0 ••.~_......\,L=,j,!."IM.--••••••••----•••••••-.o t· Deceased c:! ~01 ." Fiduciary _Nilbux::.:AI J..g.m~_$.,. _...Exe.cutox , . PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL \' I. '. ~l 'Ii. I [, '.::'") /..,. '" I (.... Counsel of Fiduciary will submit herewith the following,in conformity with Court Rules adopted effective December 3,1951,being rul'e No.9:po rag raph b-c;and divisions thereof:shown on pages 23-24. 1..Written praectpes of all Counsel in the case. 2.;.c;~~9f.:..--.G~..QPPQU:ltlQQo..,GugWi.a.n...Jad '....u.te"",+f~".i.neQ:t..i "J",.......4__':',.~"•---..!,~••~,~~~.1.1,.i , ....,......:.-~.;3.._'.:QR¥;;:~t_~.9~t,.·.APPQ.i p,~...l:r~ee-...a~L......li.~~jJ~it.i.rl,ecit.·i'.·".'. ._-ilf:·""'--':·:.l ..~_.:-:.'"~t~~'~.i;Q~~Q.,k~~~~Qf-~~~ 5.Le.tters··r~s~ame.ntary or ;Administration CIT.Abr an a'ttest cop~of Will. 6.Cc1py of inventory and appraisement. 7.Pr60f of'advertisement of grant of letters if!not filed ~ifh_acco~nt.Filed ... r -:•.,8,.....5;,~.fj:j.ll~~~.J.i$:l&~B~.Qf:I~--o-f-ffle \...."~"'...;.~Q~,.t.o.r,...d.~,tl:lbl,l~.oEIFe-£roaM-#JEl:k-iG-ll ( ,',.~~~e~(ilo,"••.');',.,!..."":......;......:.--;~<::'<...:~:I.- l 9..•5.1~.~~t:4~~~t:i9As"'+h-ot'\'f·di.51·r,iQ.i:.;,.t~·i.R-~f'le..·-• -t ~~'.:S;';:,~~" ...'- 1O:.".CQP)"-Gf..·~.~...G&t:o.*s-.:rEl~.8tol:ll"n'-j.f_;_es'-, tQt'.rO••h;"'_...·',;lRQ,r"'''-..:(il~~-........ ...Joseph L.Hoffmams . ···Attome;y at Law .S42 W.Malia;Street . -..·······------·-··.uq.onv~-'-'1a,·h.-··l·"e3······;·····..Attorney' ~2; '~i " .~ .. t (\ ; \:if, ~. I " ~t' ·Vd ·',0;9 .t~;@if)~\IHSVIA..1<-'.~f',-:~\",". ,..-"• -_,'~":'. SlllilM .al©1a31JLSu~3~,·«li~jl~·~t~11]$Sff1l~. t22l~·d 51 130 69. ¥(]311.~ ~ .'J ... IN THE ORPHAN'S COURT OF'WASHINGTON COUNTY,PENNSYLVANIA ESTATE OF SARAH ;IAMBS...............................J No oF 19.1i.9..A.A :.;: . .deceased...._. .'' NOTICE OF'FILING ACCOUNT AND AUDIT' .,..........-:ro the He!rs,Cr~dltors:and Other.PersC?ns Intert:lsted In Said ~statei ---",.Please'tak~noti~e.~ha~'the<fir~~:and fi~al account·of :~~.~~~..~~~~~.a ~.~,~~~;. ......................:: :..:of the above estate.was fil.3d i~.the·office of the Register of WilIs of Washington County, .',j,.'••I \..'",0;I'I.'\•¥;• '..!fa".2"6 '.69 .,\. ,.Pennsylvariia.on :::""19 and docbted to the above number.."'.. Under the rules of said Court,said account will be a3signed f.)r audit in the Orphans'Court courtroom on the Third Ffoor of the Courthouse.Washington.Pennsylvania.Eometime during the week beginning.,AUg:u.s.t...25.,....19S9., The prec'ise time will be posted on the bulletin board in Oflbe of the Clerk of the Orphans'Court on A\1~~..16,,;..;:;. 6919.......·... .....~y...:~.~.,.'.,: ;19 ~~.; .3espeetfUllY(ftsbmitt. • .1t'. ..:.,.~JO~:J.4.~ ..,..,..,~..~..~.,.:~,:,,..,.. .Attomey for'the ~Btate .. •.1·I "• ,t~'y ;:;.',"......~t f ..:I!',.•. .n .1\. .j:·/~·L,'f::n ,. ' I :"',....j •••L':U/d" '69 ocr tJ Plttl 17 /fWss.t:u.~f4.~~lfnM(J~t:dh:~Ttt'~(jF wnt'sf/ASCiGN,~TO~!00••FA. "....,.... .,-. \• If I.,. I f ", ,~ ,I ' ,.,j'"", . , 'J." '.... ,.~f ., ,t. .'·1 JOSEPH L.HOFFMANN ATTORNEY AT LAw 242 WEST MAIN STREET MONONGAHEL~.PENNSYLVANIA IE·063 October·2,1969 Mr.John H.V.Hana Clerk of the Orphans'Court. Court House Washington,Pa.15301 Re:'Estate of Sarah J'aILes: Dear John: This letter will conf~~~y telephone conversation with you as of the date of October 2,1969,in reference to the above c~se. Barbara Eindi died October 22,1966.She was survived by'her husband,Thomas Bindi,Jr.,and two children,Barry Bindi and Martin Bindi. Herbert James died March 30,1967,intestate,and without issue.He was survived by his widow,Angeline James. Yours very ~~l,IO/HIPW of ~~~~;ph-L.Hoff nn W JLH:w ...'...•. -', ~u t4~Qtnm nf Qtnmmnn plruli nf lIu.alpngtnn QtOuntYf 'ruu1iylnuniuf ®rp1JttUli f Qtnurt mini~inn ESTATE OF Sarah James, deceased. 61'-68-116 3No.--=....._--=.=-=~_ First and FinalInthematterofthe_ Account of W_i_l_b_u_r_A_._Ja_m_e_s _ Executor ADJUDICATION AND DECREE And now Oc tober /S-,19....6.$...,this matter came on for hearing, aucit and distribution at this session and testimcnYfaken;and thereupon,upon due consideration the:-eof the ~1Q..f).C;.p far distribution in the hands ~f the Ac.countant.is deter~ir:ed to be $~.U2L.22 and the account IS accordingly confirmed;and.lt IS ordered, adjudged and ,decreed that the said balance be pcid out by the Accountant in accordance with the schedule of distribution hereto attached and made a port hereof,unless exceptions hereto be filed sec.r.eg.-or an-appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION,,.; ... Balance per occount _ Balance...._ $4,0$7.22 $4,057.22 Deduct Clerk's Costs &Receipts l At'tomey J_o_s_e.;:..p_h_L_._H_o_f_f_M_a_n_n 1 Russell Marino,Agent,transfer inhe~itance tax Wilbur A.James,son,1/3 resid~e, E]~~beth Lanigan,daugh~e~,1/3 residue, Barry Bindi,grandsoaj child of Barbara Bindi, a deceased daughter,1/2 of 1/3 residue, 19.50 83.09 1318.21 1318.21 659.11 Martin Bindi,grandson,a ai~~r,child of Barba~a Bindi,a deceased daughter,172 or 1/3 residu~. Funds to be deposit~d in West9rn Pennsylvania National Bank,Monongahela Of:fice,.at interes II, with the account restricted as to withdrawal both as to principal and as t:>income,until the minor reaches the age of 21 years or upon further order of the Coy.rt,.,659.10 No balance \ .'0 .. ...." ." 0 ~~ ...~....5"z f ··n ....? t:Y 0 :T i c (l) GI a 3 0 0 ~..........."a ... 0... er ....:T ::: (l) ~~, s~t:i~~ •I ,.! ..\.."..·n. ~ .~ " 'i .': .; l "0'.; l.r ,-..~'.. •'! ..'..\, ""'",..1 :"~.,J.).; I'r,+<----.- ,.-.(.' .. ,r.· .' -\ r-----;;;--------------------------------------- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA ORPHA NS'COUR T DIVISION • '" IN RE: ESTATE OF SARAH JAMES,~z~~Deceased.>-1IIZ ZIIIII, Zo..Cl Z BEFORE::z: ell~~ ) ) )No.1163 of 1968 ) ) ) ) HEARING ON AUDIT THE HONORABLE P.VINCENT MARINO, President Judge of the said Court. APPEARANCES:JOSEPH'L.HOFFMAN,ESQ.,of Monongahela, Penna.,representing the Accountant. TIME:Thursday,September 11,1969,at 10:00 o'clock A.M.,EDST. THE COURT:Number 1163 of 1968,the estate of Sarah James, deceas ed.The Executor is Wilbur A.James and the attorney is Joseph L.Hoffman.Mr.Hoffman? MR.HOFFMAN:The papers are all here,sir,and the balance is . cash.The Executor raised some question concerning the disallowa ce 0:the entire amount of the funeral bill.However,he took no appeal from the Division of the Department of Revenue.So there will be some additional tax due in this estate. THE COURT:But no outstanding claims? FMAN:No outstanqin claims. estate .of Sarah James"deceas ed? THE COURT:Is there anyone else C0:urt interested in this (NO RESPONSE) 2 "<':., • ~z0(>-l>-Ul...Z .ZIIIII; :.i0I-0zi:,III0(~ ..,: i}0ii:..III•is -l0( 6Q:J., ~1\1 THE COURT: .the Court. ThE ..a'Jdit of this account is ordered closed by (AUDIT CLOSED) ..," .~., ,. eauae:u.hereby approved and direeted to be filed: I upon the hearing of the abo'the fore,oing reeord of the proeeedi II tt· I viII:..•..•~I bere~y cerW'y that the proceediDis.and·evtdenceare contained II:f-~,-'. ..'~fully and accUrately 1~the notes taken by me o~the hearina of the above ~~..... II:'.0':J \'f8cause,and that tbia copy is a correct tranacript of the aame.oJ <,..• <u • t{0 .'. " • _____~I--....·.....-o-------.-...."..o..---'~---......I...,..--'---------.,_ " " :..' ·'.' \: I, ,{ '"eJ' w ,~j ""- -.......~«::;) C"'j t.,t:),"""~"_";<!~'''''''J",,', ,, '. '.-\,'' -.....,',ji,r;~.1: 'j '\- Form No,RCC·(j2 (2·64)THIS FORM REQUIRED IN ALL ESTATES WITH·GROSS A.aSET:J UNDER $10.000.UNDER SECTION 701 OF ACT OF JUNE 16.1961../ EFFECTIVE lA:t-'UARY 1.1962.(FILE IN DUPLICATE WITH COPY OF WILL ATTACH.ED)1/ ~.(. .OFFICE OF THE REGISTER OF WIL~S County of ~-?-\.~~~NG'J.'~~' . .Wj),P.~+.A~..J.Gltn.~~,.',.., , ,of'.Ne",.EagJ..e,..Ra l5.06.7 ,. (Name).(Address) b~ing duly ~~~9!'_~~.liccording to law,deposes and says that he is thc ExecutoI _ .(Exec.,Adm.,Legatee,Etc.1 of the estate of §~~__q_~_e_L_..whose bost residence was ----{N~T----·-----------------..(s-u~~ii-----·---------------- ~_~Y?~~_g1:_E?_!~~_~_L ..deceased,and that the whole ''Jf the estate of said decedent,who died ------Aua.uDs).t.--5-r--~968 ,(City,Borough or Township)i ate consisted of: REAL PROPERTY REAL PROPERTY IN ·PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANeES UPON EACH PARCEL AT DEATH OF DECEDENT. WHERE PROPERTY HEi.D·AS JOINT TENANT OR TENANCY BY ENTIRE'llES.GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS, Af17(J ~ ~~. ~ Real Estate ALL the following described lot or piece of ground Estimated situate in The Borouah of N~w Erwl p (.L:.rl v t-hp Value Village of Riverview),Carroll Township,Washington County, Pennsvlvania.beina Lot No 44 'Rlnl"'k-No 10 ;rlPl.:ln of T,()t-~1.::l;!n out by Bentley,Lawrenc~&Co.,and recorded in the Recorder's Office of Washinaton r.ol1ntv ;n Plot-Bonk No ?n.:lCTP ql hp;nCT bounded and described as follows,to-wit:BEGINNING at the South~ east corner of Madeira Avenue and Flaa Allev:thence Eastwardlv along tte Southern line of Flag Alley,103.55 feet to line of Lot No.43;thence,Southwardly along Eaid line of Lot No.43, 50 feet to lJ.ne of Lot )Jo.45;thence Westwardly along said line of Lot No.45,71.70 feet to the Eastern line of Madeira Avenue; thence Northwardly alon:JsaJ.d line of Madel.ra Avenue,59.3 feet to the Southeast corner of Madeira Avenue and Flag Alley,being th~p~a2e.2f_beginn~~g;_and having erected thereon a two-story frame insul brick dwelling house.U):1DER AND SUBJECT to exceptiohs and reservatJ.ons of rec·::)rd.BEING the same which JohnS.C. Markell,T.W.G.Markell,and Frank E.Karkell,Executors of the Last WJ.ll.and Testame!1t of.John S.,M?r~ell "by.d!=ed dated Sept- ember 5,1914,and recordedi.in Deed 30ck 416,page 609,granted and conveyed to Martin·lI.James and Sarah James,his wife;and the said Martin L.James having died on October 4,1962,title to the above described premise:~vested in his wife,Sarah J/r" by right of survivorship..- ~:::ZI_fi..u,!r~noni,et&-/~e(1;PJ;;;---<$8,000.0 95.00Proceedsofsaleorrllrni.ture - Bell Telephone Company -refund 3.07 Equitable Gas Company -refund 3.53' Neighborhood Club -refund 15.50 a ./ Cash on .person 200.82 \\"-. {J/7,7:< NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holder3 ,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be signed by a responsible officer of the financial institution 0::-mortgage holder and indicate clearly amounts of principal and intereE?t in the decedent's account at.the date of death aoo the type of account,account number and the exact name or names in whiph the account is registered. Jointly Held Property "'Estimated Value NovembeI;'15~1.96.3 "~~II\1:>e,~ed D7481J51H to D7481l36;(3.~bQth 'n'QinPeI;'S James 00.00 -Ta Wilbur A. Mono Taxable portion Transfers within TWO YEARS Prior to Death None -C 9' 0.00 That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT None - BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children"STATE YES ANNUlTANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Elizabeth Lanigan,1228 E1mhu st Drive,Mar1ind Heiqhts,I Weirton,West Virqinia Dauqhter ves one-third Wilbur A.James,New Eaq1e, Pennsylvania Son yes one-third Barry B~l!di c/o T:~omas Hindi. Jr.,R.D.#1,Belle Vernon, Pennsylvania Grandson yes QllS third /(., Martin Bindi,c/o Thomas Bindi,Jr.,R.D.#1,Belle Vernon,Pennsv1vania Son yes one-third y~ .. RESIDENT PECEDENT DEBTS AND DEDUCTIONS CLAIMED NOT-~~.~i~~first five items in the spice's SJ provided,observe notation3 there:>n,and instruction!f..~ DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN\,..------,-------------.--------------------.-------'--.,.-----1niKEGISTER ONLY Bebout &Yohe Company Funeral expenses paid $3076 Do-$J 700 c;A-{) Family exemption (wil!not be allowed unless decedent died residin.5 with a S:;lOuse or children.) Joseph L.Hoffmann Administration Expens:ls * Counsel fees * QQ 416 00 20 OTHER DEBTS AND CLAIMS Fiduciary commi;siJn * (*)See Note below William Carney,D.D.Honorarium Equitable Gas Company Account ~s.decedent Bell Telephone Company Account vs.decedent West Penn Power Company Account vs.~e~edent National Ambulance Servic~Account vs.decedent Memorial Hospital Account vs.decede~t Wes±Penn Power Company Account vs.decedent Monongahela City t\Tater Cc Account vs.decedent Smith &Dougherty Appraisal of real estate West Penn Power Company Account vs.decedent Kurtz Monument Company Inscribing mail:'ker West Penn Power Company Final bill William Chilzer Account vs.decedent Recorder of Deeds 1%Realty tranEfer tax )1onongahela City Water Co~pany Final bill 3quitable Gas Company Final bill Internal Revenue Service !Income tax -1968 i 25 4 6 5 20 36 5 9 15 25 3. 130 80 9 9 68 Total $4044 85 Not~:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,.commission or debt is greater or less than the estimated amount claimed and allowed. Subscribed and sworn to before me this . ............./4'..~'-<.day of Apri.l.,',19.6.9 .....;--t:?~'-d,.~va~!!...Bf;fr'y E.W fl,Notary Pl:b!ic r~" Monongallela,ashington County,Pa. My Commissiun Expires ·······J1J~/i~········ (Street.Number) ........ij~W..~Q.gl.e"..~a.15.06:7..-:. (City or Town and Stitte). REPORT OF TH~R;;GISTE OF W L8 I,t~e undersigned duly elected Register of Will;in and ~~~..,County,Pennsylvama,do respectfully repor;;that I have allowed debts and deductions in the amounts claimed by deWJI ,except as to those items where a greater or lesser amount :::::'.~;~t;;.t.~::;Z~t '~~'d .~~~~':.abO...wbl,b ...ater 1~,,,~a~07~..~~~~u.c~:~~..... Register of Will~ ,; I "~ifII",~,~, t.~ ,,., Form No,RCC-62 (2-64) Will 1':'AdministrationSNo......: . . . .Year:.... IN THE MATTER OF THE APPRAISE:rJ.IENT OF 'THE :' ESTATE OF .Sl\RAfl·aAME~,....:'.~....j)e~~~~~d.... T !y t. t ...~ ~> t .t......,.. l·''1 "'-',,,,<:,-,','\..,-.'; ,'" '""" "" \" '. .\ ',,\~.~.\,~~.,,,;.~:"'\.'",{,~.f,~.,.~' .",. -¥;:. .> .,.",. ;.. ~ /.-Late of ..:.-}.\f.eW:.E~g~e ' . .', County of .':Wasb;4lgt.QIJ..'.'' . ,, c.ommonwealth of PennsYlv~a ~',; ~.;:n,.t.o>'~'trJ ;:Q ,--~•(Q 'c:;::r.,..~_.: REPOJ;tT<:4~1:>APFRAISAL,z'.~~...,..."r'~:~-,,c7:>,'FT!:-r''.,:::'~..","'i ! " ":i-.'--..J;~;·t....•r·,r"1! .'=->.>0 ""'."i'7~~~''f1'::~~~,4tsil. ~~.~;: ~.GO.'.u;'fl JosephL.'Hofftuau Attorney a\Law 242 W.MaiD 8treet mOJlonphela,Pa.lOOtS ,\ r. \\ ) 1~ \ , ;... "s,f ,~ .'.( -. ~ ; " j \ if.,.•:1 I f( >b~. R CC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMEN'T OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITAN:CE TAX DIVISION NOTICE OF FILING OF AFPRAISEMENT wrLBURA A.JAMES IN YOUR REPLY PLEAIIE REFER TO,37-142-5 In Re:Estate of ::;SAR=A;.;:;H;.:....:,:'J:..:.A=ME::.....:,:s _ ______W.~:A:::S::::H:.:I::N=G~IOO:.::,:::N:.-,County -File No. Dear Mr.James: 63-68-1163 You are hereby notified that the original appraisement in the estate of Sarah James has been filed in the office of the 3egister of Wills qf Washington County on Ma,y 29,,19~.Said appraisement reflects the following valuations: Real Estate _~...;8:::..'LO~OO~':..;.:..;0:..;0:..-_ Personal Property ~__~3~1~7~.~9=2__ Translers ---:::-==-=-==__- TotaI -..,..__--::;8.Ll,3::.::1=.:7:..:.~9:.;;:2:.___ As to such ~ax that is paid within three months from date of de3.th,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from d3.'ti.e of death,interest at the'rate of six (6%)percent per an'nUID is charged. ,Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date .:,;:M:=ayOL---:'2=-9...."L.-:1:L9,;:,.69L..'_Si~nd_d/~e~ TitIe W.R.CHAN~APPRAISER DATE OF DEATH:AugJSt 5,1968 Note:This is not a bill. , RCC-39 (!lo68) •a."..' COMMONWEALTH'OF PENNSYLVANIA 'TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of JAMES (Last Name) SARAH (First Name)(Initial) DATE OF DEATH 8-5-68 FILE NO.63-68-1163. REPORT OF INHERITA~CETAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the'real and personal property as reported in the foregoing return at the values set forth opposite each item if-'the last column to the right in Schedules "A","B", "C",and "E.... :05-29-69 O~~05-68 Dated:---..,...=.":---'::cL.-7L----- REPORT OF THE REGISTER.OF WILLS I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do re~.pect- fully report that I have allowed deductions in the amounts clai:ned by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which gftreat r lesser amount represents the sum eUowed as a deduc~on.~ Dated:05-29-69~ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Properr.y (Schedule B) Transfers (Schecule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDUU::F) CLEAR VALUE OF ESTATE VALUE AS APPRA~D $8 000 31792 4 273 07 'Valuation of life,estates or (*)'As evidenced by Charitable •Exemption Certificates issued by the Secretary of Revenue.$ t= $ $C $ COMPUTATION OF TAX $ $-.:.2:...::.......50+=:13-=---8 ~ $-------4-- $--------+-- $----------4-- ___---lL- TOTAL TAX BALANCE :--'------11- PAID $-...IL BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6%from_____to _ AMOUNT OF ESTATE TAX ASSESSED $--~---1 Estate tax paid$--J BALANCE DUE Add interest at rate of 6%from ------ttIO----- TOTAL TAX FOR USE OF REGISTER ONLY Tax on $-==--+=_2 Tax on $~4.•=2.L73"--.........,::0:.l)~:.....I,.60h Tax on $-------'----4---5% Tax on $-4-__10% Tax on $15% Exemptions III Total Estate 1--_ Less tax previously paid $=====~ .',""'.BALANCE $-----' Less '5%of tax if paid within 3 months after death $========= FOR USE OF REGISTER ONLY ADJUSTMEJ'"TS . NOTE:Where ,subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will Administration (No .Year . .#r '.~:.t}~~i ~:t?,,~fJi' IN THE MATTER OF THE APPRAISEMENT •OF THE ESTATE OF SARAH JAMES Deceased ....' f \. , r ..-1 ., '\ • Late of ... County of NE.W FALGE.. '. ......WA.9.l:l:Q'fG'l'ON -""~ .. ,'l, Commonwealth of Pennsylvania REPORT AND APPRAISAL -~ .- ..q -~ I, -.. CQ ., COMMONWEALl'H OF PENNSYLVANIA DEPARTMENT OF"REVENUE BUREAU 'OF COUNTY COLLECTIONS .HARRISBURG .17127· ':June 6,1969 . Honorable \/arner M.Depuy Secretary of Revenue Harrisburg.,Pennsy:lvania I Re:Estate of Sarah James' rUe'No.63-68-1163 ,County of Washington.... Dear Mr.DepUy:' Pursuant'to the'provisions',of Section 1001 (1)of the Inlieritance'and Estate Tax Act of 1~61,a PROTEST is filed against', 'the action of the Register of Wills of l'1ashington County'on May 29, 1969,in ,allowing funeral expenses totaling $3,076.00,as being a proper and reasonable,amount for funeral expenses in the estate of .the above named decedent. ,A review'of the record ·in this estate discloses that the decedent,Sarah James,died on August 5,1968,possessed of total assets'(both real and personal property)in the aggregate sum of $8,317.92.These assets were reported teo'the COmmonwealth and subsequently appraised at·the reporte,d figure by the CommonwealthIS' ,appraiser on May.29,1969.'~ Primarily because of the 'size of this decedent's'estate, Protestant contenc.s that the amo,unt allowed for funeral expenses is not "reasonab1ell'within the meaning of Section 614 of the 1961 Act.Whether such an expense is reasonable and customary is.'. .'-primarily dependent upon the decedent's station in life and the . c,"size of his estate.,':' 'J ..r ,',, ,Honorable Warne~M.liepuy Re:,Estate of'Srah James 'Page 2 ,",.:, .'.'>' ",.',', ,,", , I The reasonableness of the allowance for funeral expenses has " been the subject of'litigation'before'a Dumber~f the Courts of the COlmllonwealth.In Nowacki Est.,9 Fid.Rep.517,where the'gross est.ate , " of the decedent was $2;244.40,the Court held that the decedent's "funeral billo!$1,087 ~23 lias disproportionate to the size of the estate· and that the ma.xiDum to be allowed as beiDg reasonable was the sum ' of $685.23.,Also~in O'Neill's Est.,15 Fid.'Rep.'21,a funeral bill' of $1,619.15 in a gross'probate estate ot'$17,000.00 was allowed o~y to the extent of $1,000.00 by,the Court. It is the Protestant's position,in"light of the above-cited . , cases,that the max:imum to be allowed as being reasonable funeral ' .expenses in the instant case should not exceed $1,700.00.',-;! 8;;:;7fJLt::.-- Richard.L.Witmer,D~i.rector Bureau of County CollectioDs ce,:Francis J.'Gafford,Deputy Attorney General,, Joseph L.lIoffmann,Esquire Russell Marino,Register of Wills ,.., ", I:. ""'i ., ,", ," .'.", ",' ".' COMMONWEALlH OF PENNSYLVANIA "DEPARTMENT.Q~REVENUE BUREAU OF COUNTY COLLECTIONS HAiRRISBURG 1.7127 Trust Building S.'Maim Streets 15301 June 23,1969 William R.Chaney,Chief Appraiser Inheritance Tax Division Rooms 243~245,Washington S.E.Cor~er 'of E.Beau & Washington,Pennsylvania Re:Estate of Sarah James File No.63-68~1163 County of Washington Dear Mr.Chaney: ~ Enclosed herewith is a copy of a Protest filed in the subject decedent's estate. 'On June 23,1969,Honorable George,E.Gold,Deputy Secretary of Revenue,advised Honorable waFner M.Depuy,Secretary of Revenue, that the Protest has been Sustained. Accordingly,you are".3.uthorized to amend the record of".this estate to confor.,!U therewft":l.. Very truly yours, ~I'\.YA.sl14~~ nce Tax Division U Fo==Rich~rd L.Witmer,Director ,Bureau of County Collections JFS/llc Enclosure cc:Russell Mar-ino,Register (of ""ills .. .. June 13,1969 Inheritance T.:l.X Dep:l.rtment Washington Trust Bolding Washington,Pennsylvania 15301 RE:Estate of Sarah James Gentlemen: My legal counselor,Mr.Joseph L.Hoffmann,Monongahela, Pennsylvania 1 has advised me that the maximum amount that you will allow for the funeral expenses of Sarah James is $l,700.00 and have accordingly disallowed the amount that was incurred above that amount for the purpose of computing inheritance taxes. In my opinion,this is a real injustice and if I had the finances and the time,I would contest it le~ally and carry it as far as necessary in the courts of our land to bring to light this type of an injustice. The funeral that was 9iven to my mother,Sarah James,was fitting for such a grand person and was not done with the thought in mind of evading inheritance taxes.The entire family was in accord with the expenditure made.Inasmuch as the est~te is small,we can not justify th3 legal expenses that would be involved in contesting your decision. I am requesting that you send a copy of this letter to the Department of Revenue,Harrisburg,Pennsylvania so that they may be aware of my feelings inasmuch as I l:elieve it is un,;j:ust I inequitable and contrary to the provisions of the inheritance tax laws. I furtter.want to advise you that the additional inheritance tax that you claim is due,due to your disallowance,will be paid under protest. If you should have any reason to want to discuss this with me personally,I may be reached at ITy cffice daily from 8:00 A.M.to 4:30 P.M.by you calling Area Code 412-929-7800,Ext.209. WAJ:dmm .. \..JOSEPH L.HOFFMANN ATTORNEY AT LAW 242 "''EST,MAIN STREET MONONGAHEL~,P~NNSYLVANIA June 30,1969 Mr.George E.Gold Deputy Secretary of Revenue Harrisburg,Pennsylvania Re:Estate of Sarah Jatne3s File No.63-68-1163 County of Washington Dear Mr.Gold: I am enclosing a copy of the letter of June 23,1969,with referonce to the above estate. As you will rGcall,the Executor of the Estate filed a protest to the disallowance of the funeral expenses in this estate.The expenses wero $3076.001 the assets of theestatewere$8317.92. However,the decision of the Inheritance Tax Protest Board is not explicit.Is ~tt.James'protest allowed or disallowed? The decision,as rondered,is inconclusive,and neither Mr.Chaney or Mr.Rammell of t~e Inheritance Tax Department of Washington,Pennsylvania,have been able to enlighten me as to its import. ~DU very truly, ,~;t,:1'~~~~...,./ J seph L.Hof~~ ~torney for the Estate of Sarah James,deceased. JLH:w Ene. CC~William R.Chaney,Chief Appraiser Russell 14arino,Register of Wills V June 23",1969 ' , Honorable Warner M.Depuy Secr,etary of.RevenUe - li~rrisb\ltg,Pennsylvania.,'...".'.",' Re:EstateotSarahi Jatnes' Filo No·.6.3-68-116.3 County,pt·Wa.sh1ngton .The-Inheritance T~('fT~jtest Board of the Pennsylvania Departmento!Revenue met OR the 13th d~y of June~,1969"a.nd considered the Protest fUed in the above estate.The deoisioncittho.~oe.rd,,follows t ..',',,-,, The Pr'otest ,.tiled June 6,1969,by the COIiUJlOnwealthotPefinSyl\"am.a in the a\;!ovematter is hez:e'by Sustained. .~4r~/ Oeor~'~Gold 'd2l ~. Deputy Secretary of Revenue .' cc\:F~an~i~J.Gafford,'D:p11ty Att,?r:ney ~her~l "-r·~1111am R.CQaney,Ch1ef Appra1ser ' Russell ~larino,Register of'Wills, Jpseph L;HoffInann,Esquire, [. DEPARTMENT '01"REVENUE BUREAy OF COUNTY COLLECTIONS HARRISBURG.PENNA.T7127 COMMONWEALTH OF PENNSYLVANIA RESIDENT I~HEiUTANCE TAX APPRAISEMENT DATE }1.ai 2.Er~.~:..1.96.9 . COUNTY ~~.~.?~.~~.~.~~. FiLE NO §.?:§.?.:.~.§.~. Whereas,~.~.~~.h ~~~.!3.late of ~~~~~.~. in the County of c ~~.~~.~~~Commonwealth of Pennsylvania,having died on the 5.~.h day of A~~~.s.19 ~?..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,,.w..~.R.!J!.{l,~~y.,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growir"g out of said estate,hereby file the following appraisement: In the event that any future intere:lt in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or fO('years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taKes at the lawful collateral rate on any such (utur,e Interest. Description of Asset Unit Values $ Appraisement Made for InheritanceTaxPurposes REALTY: All that following described lot or piece of ground situate in The Borough of New Eagle (formerly the village of Rivervie""l),Carroll Twp.,Washir~gton County,Pa.,being Lot No.44 Block No,.10 in Plan of Lots laid out bv Bentlev.Lawrence &Co.and recorded in the Recorder's Office of Washington County in Plat PEP,SONALTY : No.2.page 91. Proceeds of sale of furniutae Hell Telephone Co.,-refund E'Juitable Gas Co.-refund Neighborhood Club -refund Cash on person 95.00.3.07.. .3.53 ..15.50 200.82 '317.92' Total 8,000 00 317 92 8,317 92 I. ~. ~I- t- ~l'.~~ Estate of .~A~.~:~.~9..~::..f~;u:t~'..·I 'r (L E=6~' RESIDENT INHERITANCE TAX APPRAISEMENT '69 OCT 1'5 PHIZ'27• .\ SARAH JAMES IlU1SSElLt MfimNO ...................···..·····..···..·....········..·····..······..········..·t,;I&"'".Ii.e.,....................'--:~-~It<;iuel&is~dJ)F~1tn..lS"~It ('<:l!.~'.,}".."..,.'.:-Late of nM>vn~~\idON'(ijO~F rA:, i- Nlo'W EALGE........................................................................................................... Date of Death,A.J:~g¥.~.t.5..J J..:.9.ML . AppraiseI1Ie/!t Docket Vol.,.3.7 .. ~ Page,14;Z.'~~5 No 9J..':::~$.~;q,Q3.. '.. Filed ill Register's Office,)'1~y.~.9,19 Q.9. Amount of tax due,$.. .. ~, DEPARTMENT OF REVENUE· Received, Examined and Approved,.. Wrote abo.ut Appra.isement, Appeal f1'om Appraisement,,.. -' .Entered.and charged,. ".I ~...~.J...._~ I • ,,Igmes Sarah IN THE ORPHANS'COURT OF WASHINGTON~OUNTY'PENNA~-j'-,f.i'.Date of deathInthematterof,the AJdit of Account filed in the Estate of No.~-68-1163 ,Term,19__,A.A. Dece."d ) TO THE AUDITING JUDGE: Enter my appearance for the Commonweal'th of PennsylVlallia,.claiming tl'ansfer inheritance tax in lIhe above estate,as follows: DR.IJ.A1 To appraised 'Jialue of ~state:Rea1ty__ _ __._.__ _$(L<---_V__t)_O---=.'_(J-()__. _ Personalty.__ _ _ _$_-----==l /---!~~,f~v__ Additiimal Assets per Account,Subject io Tax .._____..:_._- -$_ $ $-- I t)( $I v,'\n .'--_.........:....-:............:..!.- $------ $------- $------ $----- ) I )t'.dditional Debts and E::penses per Audit CR. Debts and Expenses per Account;see Note A·jdrtioMI Assets per A.dit,Subject to 'I1ax ---- - -----$,-.----------=-r---- GROSS VALUE __.__$,_'8_;_.....:..1---<1~r.........f-f _1::7'_,_ ~t,p,gJ- TOTAL DEDUCTIONS,$ ~OTE:'11he fonowing credits claimed b the Account are ",held nm dedu-~ble \~,g~insttl~?!17l(,.z,~~fM--=--e-"._ CALCULATION Gross Value _.~__ Less Deductions_.....__..._._..- Clear V&ue ........."S~lf1:r-0 7 I S'7,tt7r~.. S-f.Ie :.----_._----~ )-- $ Total Tax ______.._.._....--_.._.__..____.....$ TAX PAID 01"1 ACCOUNT $£~r:~.j- $------- $------ $------- $------- ~:!'~~------- 1~)------$,-L- 1~9·,PV l.)'S~~Less amount previously pa~d ____....""$ Balance _____ ______$~3,...(J 2t Interest__yrs.__mos __days @ __%--.---$~__ ro~;:a;;E---..--------$jfMJ~ e~~ ;',"r ~~ ~~~...CCl I >~ nos:s:'1loXIz>~~ 1II il~m -tJ:'ll tio0:l 'll XI'1l )0 III '1lZ'0Z11In)-<:IIr-)-~~Z II ); ,:" '" f) ~" ~ d ~ 66· • I~,. :...:";:"d,,'.::f ;; !., ./'~ .'~,,~J "," t.''."' l/ """"··-...='"""":}§.....~I~"".....•';._,',,/.'''~x;~:;:;','_i_;~:.,:"....,''~i"';,\4.;'~;~:\'~:""'.'.¥':5~'Y'ft ..::tJ,_.."\;,>:,-...','....',--,,'_>;t,';i::,:f.~.'~f;>4~-;::~'rc',,·~T'~.~~tr<;:"~,::f-~~~;:;'l';\~;~:; '...>;••;,.,,"..,....~'''~OMMONWEALTHOF PEN NSYL'V·'A·NI A',·<.1::."ff··!4!?'::"'}'''->'-·~'''··(~''l''"·",~--(T;·'-·~';~;f,;."",:~-<•.'_";::,'~'~':,".''.•'.:.....,',.::;..;>~,._;;~~~,:~\:;"':;'-~:,;,~.';.~~~_~~,1;'!;"'" DEPARTMENT OF REVENUE .·'·;;·<'i,~,!G~::>:~:S?,~,...i RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE;TAX".,'..·".',C"·,_No,AD 3354 5OFFICIAL RECEIVED TWO HUNDRED FIFTY':FIVE and 85/100 - -dollars, Wilbur A.James,Excr.representing Pennsylvania Inheritance or Fror:n:)iTTY.JOSEPH lie HOFFMANN I Estate Tax due from the following estate:1;1 Address 242 WEST MAIN STREET I MONONGAHELA,PENNSYLVANIA 2%Tax on $_ 6 %Tax on $On Account $Ir~ $255.85 1111 t-ile,No,63-68~1163 Date of Death 8-5-68 I 15%Tax on •$$IiII $11'.11 Date of Payment May 26,1969 I Name of Decedent SARAH JAMES...I %Tax on $$,1511 Estate Tax,Act of May 7,1927 County WASHINGTON 1 Remarks: TOTAL TAX CREDIT Less five percentum of tax if paid within th'ree month~after dat~of death Plus interest at the rate of __%-from _ to _ $255.85 $IIiII $~ @rn~~~[K]ill[L SEA L TOTAL AMOUNT PAID $255.85 ~ NOT'''.b.d.''".,''~_",.,37-142-5 ~CJ_• .V";'l'1~l..y,..VI/LAJ,Received by // NOTE,'0 .cr.p"o,,,,.',,0,1.,;0".'''.0'",~.0 ,",",".".'.'.p';.',.Oh.d.oOh .1 Oh.,,,.~,u,el . tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sholl not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the ~~~~In life tenant or tenant for years whenever it appears that such additional tax may be legally due and (Title). collectible for any reason whatsoever,__.._.._.~_ x: Q..' " ·... '. _i i"... -.._--...,"';1!f......'.j.iIlil$;"qjV ..,0,,RCC·4 (8~68)COMMONWEALTH OF .PENNSY~VAN·IA "DEPARTMENT OF REVENUE ~'o•~,;'J!.",..'"..,No"AOJ3546 OFFICI~L RECEIPT.PENNSYLVANIA INHERITANCE AND ES~ATE T~ , ONE HUNDRED SEVENTY-FOUR and 28/100 - _ _ _ _ _ _ _ _dollars RECEIVED -.•representing Pennsylvania Inheritance or Wilbur A.James,Pay1ng on Ind.Ll.ab·Estate Tax due from the following estate:r~From:ATTY.JOSEpH I·.HOFFMANN I Address 242 WEST MAIN STREET I 2 %Tax on $, $11.\11 MONONGAHELA •PENNSYLVANIA 6%Tax on $On Acct.$174.28 lUI File No.63-68~1163 Date ot Death 8-5-vo I 15%Tax UII $_$Iii Date of Payment May 26,1969 I Name of Decedent SARAH JAMES I %Tax on $_ Estate Tax,Act of May 7,1927 $IIiII $-----~-- County WASHINGTON I Remarks: TOTAL TAX CREDIT Less five percenturil of tax if paid within three months af!er date of death Plus interest at the rate of __%.from _ to _ $174.28 $llill $~ $ ]74 28 WI!TOTAL AMOUNT PAIDSEAL 37-142-5 @OO~@~[K]ill[L NOTE:To be delivered to taxpayer a ~.,~.'~.'~eceived by yt2~e:..,~t:Z/(~~7 NOTE '0 -ocr.,,'o,"."00""'oh.",oo,"'0'00 '0"'"..mo.,."'0'm".d.o"01 ".,".""Iff lSI.~)I tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sholl not be precluded or prevented from hereafter assessing additional inheritance lox at the death ofthe ~~~~II life tenant or tenant for years whenever it appears that such additional tax may be legally due and (Tit e) collectible for any reason whatsoever. ":.~.,., .•< ~..- ',I ..., i.-' ...... I • ·1I 1 " ......~ N-1'-'-",' / ~. Q W' ~ ""... t,',' ."'-- ., '-....~~ (~ ~l -....,- '.•.~-x. I -( ..... Inheritance Tax Department Washington Trust Building- Washington,Pennsylvania 15301 JUlle 13,1969 ~_,___•••-0j(''''~,,-,,~:~~..:n, "'":~.',:.'1'••.,.J......-,.....,;....••~ RE:Estate of Sarah James Gentlemen: My legal counselorI Mr.Joseph L.Hoffmann,Monongahela I .Pennsylvania,has advised me that the maximum amount that you will allow for the funeral expenses of S'arah James is $1,700.00 and have accordingly disallowed the amount :hat was incurred cibove that amount 'for th~purpose of,co~puting inheritance taxes. In my opinion,this is a real injustice and if I had the finances and the time I I would 'contest it legally and carry it as far,as necessary in the courts of our land to bring to light this type of an injustice • .The funeral that was gi'len to my mother,Sarah James,was fitting for such a 'g'rand person and was not done with the thought in mind of evading inheritance taxes.The entire family was in accord with the expenditure made.Inasmuch as the estate is small,we can not justify the legai expenses that would be involved in contesting your decision. I am requesting that yo'~send a copy of this letter ~o the Department of Revenue,Harrisburg,Pennsylvania so that they may be aware of my feelings inasmuch as I believe it is uqjust I inequitable and contrary to the provisions of the inheritance tc.x laws. ••.'I~ I further want to advise yc-u that the additional inheritance ta~'that you claim is due I due ·to your disallowance,will be paid under protest. If you should have any reC.son to want to discuss this with me personallyI I may be reached at my office ::laily from 8 :00 A.M.to 4:30 P.M.by you calling Area Code 4[.2-929-7800,Ext.209. Yours truly I Wilbur A.James,Exec. ES,tate of Sarah James WA}:dmm _"~...-t ,-, " . t.'. JOSEPH L.HOFFMANN ATTORNEY AT LAW .C 2.42 -WEST MAIN STREET • MONONGAHEiA,PENNSYLVANIA .June .3Q"~96,9 ''\ j ~. -. Mr~George ,6;Gold 'Deputy Secretary'of ReV'en\l~ ..Harrisburg,,~~nnsylvaniti t '" 1 ' ... ." .'••·Re:Bstateof sarah James File ·No.63...6I,J,...!163 County of Washington Dear Mr.'Gold:· X a.rne~¢losing a copy 'of the letter,Of June 23,1969, witil referenCle to the above est:.a'te."'...,~... 'I As youwiJ,.l recall,th~,Execut.Ot;of the Estate tiled a prO,test to the disallowan(:!Elof the funeral expenses in thises~ate.Whe·.expenses w$re$:3076.0:0,the assets of theestatewere$8317.92. ..".'~ Hotojever,the·decision Q,f tbe Inher!tance T'Ax Protest Board is not explicit.,Is Mr.~amesf protest:allowed or disallowed?.:.',,, ''Phedecis1ont as 'ren'd~'ted,.ls',1nconclusj,v$,and xleither ,Mr.Chanay.o~Mr.l<ammel1',o£the Inheritance Tax.Dapa:rtment of ·Washington,Pennsylvanla,hav~be~naple toenliqhten me as to it.$import.'. 'YQ\i,r'S very trul.y I '... ,.,.,.,.....4...~,..,7-1 " j s ph ~'~Hoff .....~'" orney fQr the Estate of, Sarah J~e~;de~eased ..JLHsw Ene.,,'./' CC:William R.Chaney,Chief APP~aiserv , Russell Mari.no,;Regtste~of WillsI ',; ~.•.".... .June2St 1969 William .R.Chaney,Chief AppraiSer Inheritance Tax Division . . Rooms'243-245 t Washington Trust Building S.E.Co:rner of.E.Beau &S.M~in'Streets Washingt,on t .Pennsylvania 15301' Re:Estate of Sarah James File No.63-68';'1163 County ~f Washington Dear Mr.Chaney:"I Enclosed herewith 'is a copy of a Protest filed in the subject decedent's estate. On June 23,1969,Hon<:·rable George E.Gold,D~puty Secretary of Revenue t advised Honorable Warner M.Depuy,Secretary of Revenue; that the Protest has been Sustained. AccordinglYt you are authorized to amend the record of this estate to conform therewith. Very truly yours t Joseph F.Shamay,Chief Inheritance Tax Division For:Richard L.Witmer t Director Bureau of County Collections JFS/llc E~losure cc\Russell Marino,Register of Wills June 23,1969 H.onorablc Warner M.Depuy Secretary of Revenue Harrisburg,Pennaylvim1A Re:Estat~of S~rah JI;UlleS F110 No,;63-68-1163 County-of \';a~hi:ngton 1'ho Inheritance Tax lTotest Board of the Pennsyl~ Department ot Revenuo met on the 13th day ot Juno,1969,and considered.the Protest.rUed in the above estate.Tbo decision of the Board tollorts: The Protest,filed Juno 6,1969,by the Contnonwealth of Pennsylvania in the (\bO\18 matter is hereby Sustained. ~~r-4 George g.Gold Deputy SecretaX'y ot Revenue c,:Francis J ~Gafford,Depl.:.ty Attorney General William R.Chaney,Chief Appraiser Russell Marino,Register of Wills Joseph L.Hoffmann,.Esquire June 6,1969 Honorable WarDer H.Depuy Sccretal7 of Revenue Harrisburg,Pennsylvania Re I Estate of Sarah James FUe Ro.63-68-1163 County 01 WaBh1lJltoo Dear Mr.•DePpYI Purs~t to the provisions of 8eetloD 1001 (1)of the InberitaIICC orad Estate Tax Act of 1961,n PRO'I'F.ST Is filed qo1nst tbo action of the Re&!ater of Wills of Va8h1n&ton County on tfay 29, 1969,1D ~oriDg funeral expenses totallDg $3,076.00,a8 beiDg a proper.am reasonable amount for funeral expenses in the estate of tho above oamed decedent. A review of the record in thia estate 4lsclo8es that the decedent,'sarah James,died on August 5,1968,possessed of total aneta (both real and·pencnal property)in the agregate sum of $8,31'1.92.theDe a8seU were reported to the Cmmonwalth and subsequently apprn1aed at the reported figure by the CCIl:Il2Onvoalth's appraiser 011 May 29,1969. Primarily because of the silO of this decedent's estate, Protestant contcnd8 that the amount allond for funeral expenses 18 Dot "reasonablen within the meanlna of Section 614 of the 19S1 Act.Whether such an u:pcni1e 18 reIlsODable aDd customar)'18Iprimarilydependentupm"the decedent's station in lite AD4 the "8ise ot,h1a e8!4te. Re~E.ta.te 01 Srah J... Pale 2 The r....D1....of the ,allowance tor funeral UJ*'MI hae been tbe aubject .f l1U&atloa betOt1t Do ~i'of the Court.of the C....alth.In '9!!!k!~.ttJ 9 Fid.R~p.517.where th.gros•••tate ot the deeedeDtvu $2,244.40~the Court beld that t_clecedent'. funera.l biU of $1,081.23 va'd1.proportioJlate to the use of the ••tate aDd that the aut..to .,.allfwed al beq NdODabl.va.tht ... of $685.~.Al80~ill O·tl~U1.,Eat...lS :Fld.lbap.21,a funeral bill of $1.611.15 SA a ......probate ••tate of $111000.00 va.allowed onl1 to the utat of $1,000.00 b7 tile Court. It i.tnt 'rote.t&rl~f.poAt.l.oD,111 Ucht ot the abo~lteel ca...,that the un..to be allowtd...bd.aa :reaaooable tuoeral GPldeI 111 the JuWlt Ale ahould DOt ~.ec1 $1.,100.00. Richard L.Wltller,Director Bureau of COUllt)'CC)J.lectiou co:Francll J.GattoN,Deputr Attorn.,.General JOMpb L.Hott....laqulre au.ell HariD:o,a..later of WUla /' " '\ft ..','t , C!ll1ntUtl1uwtcdt4 of l~lruugylnauia,},-lili.lIuliqinglnn Okunty,',. KNOW ALL MEN BY THESE PRESEj\.-TS:vVhcrea~,at Washington,III the County.aforesaid 68 ,/on the 31st.,day of August A.D.19 ,.before .rr.e, ( Russell Marino 'R~gister for the .Probate of Wills and Granting Letters of Administration in and for the County of Washington,in the Commonwealth,of Pennsylvan;a, the last Will and Testament of Sarah Jamss late of The Borough of New Eagle in the County aforesaid,deceas~d, (a truc copy whereof is to these presents annexed),w&s duly admitted to probate;and Wilbur Ao James the Exccutor In said Will and Testament na:ncd"11aying appearcd before me and taken and subscribed .tl;~'~;th 'of offic~'presc'ribed by law; 1..":"JOW,THEREFORE,,1,Russell Marin·::>,Register as aforesaid,do "I'graM thesc LETTERS TESTAMENTARY,unto the said _....i '. committing unto Wilbur ,A.James' Him the administratio:l of all and singular the goods and .;. chattels,rights and credits,which were of said de~eased,Iand requiring Him to exhibit a true and J=crfect inventory thereof into the Register's Office,at Washington,within ninety days from the date hereof,and to render.a just and true account of'said administration a~the expiration of six months from the date hereof,and to regard and comply with the.provisions of the laws of this Commonwealth relating to inhcritance taxes. IN TESTIMONY •WHEREOF,I ~ave.her~unto ·set.my·hand .and the'seal' of said Office at Washington,this 31st. day of iAugust~in the year of our Lord one thousand ni:le hundred and Sixty Bt:ght /~.. ._·Lt~.:.-~~.. Registe:: i i'·'_,I, /' '. ., .......0·" ~.......~~t·~~"'!l"~~~.o -..• -;.,., • i",, I iII I II I ) I ther$tt I I I Ii Sarah James. _.--:---~~-----_IY In Witness Whereof I Sarah James the testat above names, tl' .~ ". • {,. [-='.~.~~-----;rl'i:.:'~'.-:-~l_-:-------;,...-------r-------::-------"',--t '•..•.•,,)..~" I!'"'.'. 1 .ll~'.,II !":'.c...;'.':"..LAST WILL AND TES'l'AMENTI!'C".'.••••:~,,~.""•••III:.....::.,~;.Sarah .James of New Eagle County of Washington and State I .\1o.f·Penn sJIv 'nla'be i ng of .sound mind and memory do ma ke,publish and I .'.Jdeclar.e.tilis:.fo·'be my Last·WiL..and Testament in manner and form .'11,_•..-I· ..Ilfollow,tn:,...he-r.e~y revoking any will.or wills'heretofore made by me" ::ll.-:··:}',..·...-}~irst ·'1 direct all ny just debts and·funeral expanses Ii.''...':..:'..;..)II:::~::~.:~id and sati§fled,a 3 soon as conveniently may be aft er ."p- .·..11,...Second I direct that upon my death that all mo~ey~.,Bondst ."IIHouse ..property and all·other earthy thing,that belong to me,I 'I\Wil1'to my Husband in case he predecease me in Death I will every- I . lthing to Elizabeth &Herbert &Barbara &Wilbur James Lanigan, I ' IIJames,Bindi Ii An",I do hereby ",ake,constitute and appoint my Son Wilbur liA James to be the Execut cf this my Last Will and Testament, II·Ii ,Ihave hereu:1to subscribed my name and affixed my seal the 6th day H\IJanuary 1952 in th~year of our Lord one thousand nine hundred 52, !I \Signed seele~,publi~h and declared by·the above name Sarah James las and for her Last Will &Testament in·tbe presence of us,who Ihave hereunto subscribed our names at her request as witnesses lin the prEsence of said testet,and of each other, ,I Mrs.James Luethke Mr.George Luethke \IiIII! I' 1\III; II II II \ 'I IIIIII I..!. I II _____11 ~tatr of Jrnnnyluanta.(Illl: <nounty of man~tngtolr1 , Personally before me,the undersigned authority,a_Nata.l:¥..J?.uhlic .in and for said County and State,appeared W.ilb.u.r.A"J..aroe.s..~I who,being duly sworn according'to law,deposes and says that he is the executor ~st~of the estate of ..~.~.~.~~~.~..~deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of :, deceased,except real estate outside the Commonwealth Jf Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules 'are determined and stated by the undersigned to be the fair value of ,said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above J?amed Executor Administrat·)r. .S'·d b 'b d b f .h'15th j'worn an 'su scn e e 01 e me tIS........................,(J It ~ :.day ;.f.\"IlPril.:m ••••196.9.......)1!.~~~~;;;1,.K~ifii:..~'~~.t~;~;~P~~~~;;;~~~~INSTRUCTIONS.. I \~"\,~~~~~~.;~~An inventory mu'st be filed within three months after appointment of pers;nal representative: I:"c~«;~~~~'~0:>'\A supplemental inventory must be filed within thiny days of discovery of additional assets.'\~~~~~~'I:l~~~'\~"1 Original and ~Copj~s and 2 RCRI-.34,Un~e~$~O,OOO;1 qriginal and 2 Copies and 2,..RCRI-~3, .;<O¢'I:l~'I:l:,~"\'~"Oye~$10,000,mcb~dmg Copy of WIll;1 Ongmal and 3 CopIes and 2 RCRI-33,Over $.:>0,000,m- , :~~'..eludmg Copy of WIll and copy of Federal Estate Tax Return. "1.REFERENCE FOR ADDITIONAL COPY ,Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 :i...-'j lIuueutnry nub Apprai.6Pmrut of the goods and chattels,right,>and credits which were of ··..·SARA,H JAMES :late ,of '+he...:B.oJ:ough...:o.f ,N.elri Eagl.e.",.. Washington County,Pa.,taken and made in conformity with the above affidavit.· DOLLARS CENTS I II , II ·1I UNDER AND SCBJECT to the 71.70 feet to the Eastern line of Madeira exception and reservation of all g~s and mineral brick dwelling house. 103.55 feet to line of Lot No.·43;thence, \ along said line 'of Lot No.43,'.50 .feet to line of Eastwardly along the Southern line of Flag Alley, No.45, REALTY:ALL the following described lot or piece of II .ground situate in The Borough of New Eagle (formerly ) the Village of Riverview),Carroll Township,.wasning~i ton County,Pennsylvania,being Lot No o 44,.B+ock N00ll 10 in Plan of Lots laid out by Bentley,Lawrence'&.co~' and recorded in the Recorder's Office of Washington,II County in Plot Book No.2,p~ge 91,being bounded andll .'Idescribed,as follows,to-vdt:BEGINNING at the South--I . " east corner of l'!adeira Avenue and Flag Alley;thence 'Ii I'[iSouthwardl~ IIIiii II Lot No.45;thence Westwardly~along said line of Lot II II Avenue;thence Northwardly along said line of Madeiral/ Avenue,59a3 feet to the Southeast cornet of Madeira I I Avenue and Flag Alley,being the place of beginning;ii IIiiIiIIIiIi'ilII II ..-,,----~-,-..-----:..".-_.._---.. i and having erected thereon a two story frame insul- /'" ..; "~'.'J ," it,., iI I I ,; BELNGtne ,saIt\e "'lhicnJ'qnn S,COl J.V.(a,rkel1, '{};~!!;:~::::',i:{:;,"' ,f,"',, III rights. T.W'~G.,Mark:ellfand Fran¥,E~Ma,rke.Ll(Ex'ecuto~s of,,' I the Last W::',ll and Tes'tament o~J1bhn S,Markell(by deed dated September 5 (1914,·ana recQraed in the,'I Office of the Recorder of oeeds6f Wa~'h~ng'ton COunt~" Pennsylvan=a(in Deed Book Vol~416,Page 609,granted and conveyed to Martin L.,J'aIt\es ana Sarah ·,JiaIt\es(his, wife;'and the sai.d Martin L.JaIt\~s:ha;vi.ng died on' '.. . ! i' I October 4,)962 (title to the aboveaescr;i:,bed premises I'v~sted in h.is wife (Sa,rah.·J'aIt\es,by'right of survivor- '\ship. Sold to Sever Guarinoni,etux..,on Dece!t\ber 6, -".......;:.......: PERSONALTY:: .. 'J. f· , Proceeds of sale of furn;iture . Bell Telephone Company -refund Equitable Gas Co.-refund $95.00 3.07 3.53 Neighborhood Club Refund Cashon person 15.50 ,,200.,82 .$317.92 ,SUW!1ARY: "" Total Realty ,,$8000~00 Total Personalty .,...'!..<';~" ,,'3'17.'92 ' Total A,ssets ....;::::::::'.;;';~;Q'3:l;1;9 2-~~-=-A,-- Monongahela.,.Pennsylvania pril l~1969 I II II ,...• I..._ ~" ,, I J/ " ! '~ \ 1 • RUSSELL MARINO,Clerk of Orphans'Court Division Rec"~-:J ~a -~-=-= N2 CLERK OF ORPHANS1 COURT DIVISION Washington,Pa.,~~V ,19~,_ OFFICE OF 5324 ----~~=~~~-------------_._---------------..,I !I III I III 1-,-- I I!! State,etc.• - -$- ~~J/'I V-U Dollars Otu~~6 g 'C P --1 16:3 F.,~~ Cler~ County • _•••$I 9 St' If..~Per I ·I Total •••- - -$L 7,I ~2 .