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Home My WebLink AboutOC1968-1195 - ESTATE OF MOUNTS--------,~---~-;....:.""'..:'",.....--------------------~------..-;:-------1111-:1 ;~,- I . arrimmnuUlrtdt4 nf ,rUUSYIUaUia.} ,lIas4iugtnt.t Qlnunty.ss. KNOW ALL MEN BY THESE PRESENTS:,.. Josephine M.DouglasI on th=25th day oJ July Whereas,at Washington,in the County aforesaid \ A.D.19 67,before me, ,Register for the Probate of Wills and Granting Lette:-s of Administration in and for the County of \i\-"ashingtoo,in the Commonwealth of Pennsylvania, the ICllSt Will and Testament of ,Jesse V.MOUI)ts -. late of North Franklin Township in the County aforesaid,deceased; (a true copy whereof is to these presents annexed),was duly admitted to probate;and .~i Wray G.ZeIt Jr. the Executor in said Will end Tes'tament named,having appeared,before me and taken and subscribed the oath'of office prescribed by law; NOW,THEREFORE,I"Josephine M.'Douglas ,Register as aforesaid,do' "grant these LETTERS TESTAMENTARY,unto the said Wray G.•_.ZEI t .Jr. committing unto,him the administration of all :and,,singular the goods and / chatds,rights and credits,wflich were of said deceased,and requiring him '\,to exhibica..t'rue and perfect inventory thereof into the Register's Office,at Wa'shington,within ninety /days from the date hereof,....and to render a just and true account of s'aid administration at the·expiration I ' of si::months from the date hereof,'and to regard and cooply with the provisions ·of the laws of this Commonwealth relating to inheritance taxes.". IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal m the year'~f'our Lord one thousand 1 ",. ,\of said Office at Washington.this 25th "'-'.".+~~,....0·_"••-"._~__-.'_. ,'";.--"'day 6£.,\July -'...',: r --,-"--"•••.~,.., I ,.....-nme,hundred and Sixty-sey.. ~~_17!::~~t!;~/ .'. r ------------------~------.,....-----------,.~-......-----------...,...............----~~-~-~---l~---"!I \• ,,, </a-";'_r.l'~·4....-.......,."J ..," ..-.,,: .,'~.: (' .i-.. ~tzj ~r:Ar:A t'Otzj.......... <:~.-:•~ ~'"en eI0-i~>~-i -~~1-3 '"..... r:A 0 ~ TI a~:::...~-"'t= Washington County,Pennsyl,,~ania,do·hereby make my Last Will and I I \ '. j.t "\,l""~ /t,/-----_:'."\' -~-......,=-_....~.. LAST WILL AND TESTAMENT I,lZSSE V.MOUNTS,of North Franklin Township, . -_.......-~---~.-"''f~....,....,.,...~~..-_. Testament,and revoke all Wills by ~a~any time heretofore made.~,'~\;~~~i.- '.i FIRST:,J I I direct the 'payment ,out of my e~tate of the.expenses of my illness and f}lneral.t:t'r'C'..r~,.,. '~o"0 SECOND:,I give and.beque~th.to Wray.G.Zelt,Jr. my diamond Masonic ring,my shot-gun'and:my rifle.", .'THIRD:, I give and beq,:\eath the sum of Five All the rest,residue and remainder of (A)I give,devise and bequeath an FOURTH: a~s~lutely to be used exclusively for the benefit of children ,residing,within the jurisdiction of Syria ',' to •\." undivided one-third thereof to the Shriners 'oJ'.l \ ., HosJitals for C~ippled Children,a Colorado Corporation =ollows: my estate,real and personal,I give,devise and bequeath as East Maiden Street,Washington,Pennsylvania. Fund of the Washington,,Pe:msylvania Lodge No.776 B.P.O.E.". IIi I. ~i' 'I Hundred and No/100 ($500.00)Do.llars to the Elks Cerebral Palsy!l IIIIr I Temple,A.A.O.N.M.S.,Pittsburgh,Pennsylvania,who become patients of the Shriners'Hospital for Crippled. Children located in Philadelphia,Pennsylvania0 (B)I give,.devise and bequeath an uncivided one-third thereof to the Church of the Co~en~nt,of Washington,Washington County, Pennsylvania. l ", ,I; ".~, i~1~:.t',.,. \1',,, ", 't f.~ .1. I~ r! {~,~ !', ;l,I' "I:Ii.I,it-"i~.~',',I (,.. ~'"I,If, ~'":ri ~~~. i '1'~,;,;" I'~~1 i "'\''.',.(. t, r,~ i::'~...~ ,,<'r t'i~ t~ij, (C)I give,devise and bequeath an Washington,pen~sylvania. Sunset Lodge No.'623,44 West Wheeling Street, undivided one-third thereof to the Trustees of the ___•.,P.",.I"'_"..*...-.......--------...--...,-··..--·----~~~.l'!'"1h~~f~~ IN Wf'INESS WHEREOF ='I have ,set my hand and seal to .'.~:) this my Last Will.and Testament this Jl..b CI",;day of June,1967. the event the said Wray G.ZeIt"Jr.fails to qualify or ceases to act as Executor,I nominate,constitute and appoint Wray G. authorize,him to act in any jurisdiction without bond. zeit,III as Executor of this my Last Will and Testament,and I 'I FIFTH:I nominate,constitute and appoint ;: .\Wray G.Zeit,'Jr.as Executor of this my Last Will and Testament,I 'and authorize hin to act in a~y jurisdiction ,without bond.In .___,_.4_'''-'''· "i It I~.~" ,1;I'II 'r.,', (SEAL) Signed,sealed,published and declared by JESSE V. MOUNTS,the above named Testator,as and for his Last Will and Testament,in the presence of us,who,at his request,in his. presence,.and in.the presence 'of each other,all being present at the same time,have hereunto su~ribed our names as_witnesses. .7 / \1 tI1:"!',\ Ii ,........tI1"'"~-.-..-.-......-.--' " -2- I ' ____-~-~---.-:...--,~_l__- " I',:I •Affiih~utt OOf t~rrutnr OOr ArawiutlUtratnr / §tatr of ~rtmsyluarita,'),.~113: IDounty of ltIasQittgtott ·1 Personally before me,the undersigned authority,a N.a.ta,J:y.:P.ubl.ic.in and for said County and State,appeared :..W.MX G.~~~.!t.*..).J.R.~..": ;who,being duly sworn according'to law,deposes Iand says that-·he is the executor olk~~lGt~XOf the estate of .....Jf:..S.s.J;;'V..•.....A1Q.P.NTS..,.,_ _:deceased,that the foregoing schedules constitute a complete inventory and appraisement of the reai and persori~l estate oL...JE.SSE.V,_MOIlNTS.,., deceased,except real estate ou~side the Commonwealth of Pennsylvania;that the figures opposite each·item of real and personal estate in the foregoing schedules are determ.ined and stated by the undersigned to be the fair value of said items ::.s of the date of the decedent's death,.based upon a just appraisement of each item mad.e by the above named Executor..dt00xixt~. ..'S,vom and subscribed before me this........................1 \h'~ day ,0f.·..·s.·§~~~~:·~~·~i2~~·'?)y ~zj~.....1....:..J!.t.q.~E :c'·t~~~~·_. .._, M..I.J..~R.<...<.r.&.2 <I Notaro'Public I"ash',ngl IV h't C' . ' . •en,as log on 0i\.DDITIONAL INSTRUCTIONSMy,COll1m/:;sJog .Exp'i[~~M,!r.cb.Zl).191~.',..1.An 1[lV~htory must be hleuwithm three :nonths alter appomtment of personal representatIve. 2._A supplemental inventory must be filed within thirty days of discovery of additional assets.. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including :opy of Will;1 Original and 3 Copies and 2 RCRIc33,Over $50,000,in- cluding Copy of Will and.copy of Federal Estate Tax Return.. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 lluurulo'ry aUl)Ap.prais,pmeut of the goods and chattels,rights .and credits which were of J..~.$~~.Y..~M9..Jd~.±§_Jate of J~Q.E.~.b ¥..E~n~lJP.:±Q.W!?:§.hJ.P..J ., Washington County,Pa.,taken and made in conformity with the above affidavit. COLLARS CENTS PERSONALTY 1,834 70 Cash on hand Checking Account -Pittsburgh National 3ank,Washington J Pa.--------------.-.-.:.---:-------- Cash in safe deposit box -Pittsburgh I!Na~ional Bank,\W.:.shington,Pa.-------~--------.---~1,38910'0.1 Savings Accounts -Mellon National Bank & Trust Company,Washington,Pa.. Account No.2458 ---------------------------------- Account No.1589 ---------------------------------~7,204 55 11,410 92 Savings Accounts -Pittsburgh National Bank, :.lashington,'Pa.-Account No.6994 -------:---------10,823 89 Savings Accounts -First Federal Savings & Loan Association:t Washington,Pa. Account No.8-7618 -------------------------------- .Account No.20022 --------------------.:.------------ 11,397 51 3,419 09 Net progeeds.of puplic sale of household goods and contents located at 85 McElree Road,North Franklin Twp.,Washington County,P~.------------- 2 Cameo gold rings,1 Cameo necklac~,1 gold ,c~in and 3 diamond rings ------------------------- 4,402 00 200 00 35 she Continental Can Co.-common stock @59~------2,082 50 4 $1,000.00 Borough of West Alexander Paving Bonds ----------------------------------------~----'4,000 00 .,~.,....,-.....:.. §tat~of J~ttttagluttttia.{lU: mounty of maal1ittgtou } Personally before me,the undersigned authority,a :in and for said County and State,appeared :who,being duly sworn according'to law,deposes and says that he is the executor or administrator of the estate of ( ......................:deceased,that the foregoing schedules constitute a complete inventory ancl appraisement of the real,and,personal estate of _, deceased,except real estate outside the Commoriwealth of Pehnsylvania;)hat the fjgures opposite each item of real and personal estate in the foregoing schedules are determine.d 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.;t {}.'j day o~.~~:..~:~..~~~.~~~~.~.~~..~.~:;~:.~thzs........................l _...iZfhiZ:j~1;:-.. ......._...._.._............_-~~~;;;~;;:~~-INSTRUCTIONS .rC"'(;ld~~?;5trator . 1.An inventory must be filed within three months a:ter appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets: 3.1 Original and 2 Copies amd 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of ,Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and!copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act ·)f 1947 P.L.513 Sec.5.2,72 P.S.4844.2 .3Jnurntory anil i\,pprat.6rmrnt of the goods and chattels,rights and credits which wert.of JESSE..Jl.MDl1NIS JGte of .NQ.r.th Franklin Ta:wnship.,.. Wa5hington County,Pa.,take;'/,and made in conformity with the above affida"Jit. COLLARS CENTS 3 she Masonic Temple Association of 'I Washington,Pa.----------------------------------.No Value 2~she First Bank &Trust Company ,of r ~ashington,Pa.-----------------------------------No Value 1 she Washington Ccunty Agriculture Fair ------------No Value .10 sh.Jersey Cereal Food Company ---------~---------No vallue 120 sh.Washington Brewing compan~-----------------1 No Va1~e TOTAL PEFBONALTY -----------$58~224 16 REAL ESTATE- House and tract of land (19.886 acres)situate in North Franklin Township,Washington Count'y, ?a.(D.B.1097,page 312)-------------------~-----[18,500 00 TOTAL-REAL ESTATE .;.---------$18.500 00 1 TOTAL ESTATE----------$76.724116 '".........•.~'.'",..------..-r"""...",,-'-:'"."'"-......• "i STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law,depose and say that the above account as stated is true and correct as he.verily believe. d ..*,,;ttl'"'.'f ~j"...,-,'Sworn ar;1eYs-!Jbscribed be,fore me this . ....~~:.l::..~l.:":~~<~·~~, ~_..t.t"..{.~./~"~>dqy O~f:;,.~·~12~,~.~J?~~.'-~19 ~.8 . i-""'J t...~;,'-J 1:.,_~.r:..-.'l......-'A",'--\."~;,~__L24_~__ .f:~..{t ·~./·~;AilCELMILLER . ";;0)~;\._..'4.""\..~. , •_.{1;·Notlfry'li'utlic.Washington.Washington Co. I'.':I!':Mytammission Expires March 20.1972,t.:Jt·-. ~ Washington Caunty,S5: l I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of C~rt,as,Aviderce by pr-:>ofs~ereof filed to No --/t1.-<f~l--./'1vtf vi Witness my hand and official seal this.~:_ . daYOf ~~:19.41...P.__J 4#.-········~·~···R~~~·· ~...----..·-~.,4 .......--..I _..........~---.-.- --....~.........~~~-~!_...........~~--_.--......_.~_.~--,_._--- ....~.... 0 I-<::l....a 0 .:ld =~~0::l ~rz:!i 0 ,~:i 0)0 F'/~0)ta!LE'O)1 <:<lJ!0~Cf.)i .... I:rz:Il Cf.)i "0 ~Q)rz:Ii rz:Ii \.... .:l~+'1 =~Q) ~'"~#0,...."'"rn ~!l.l-li I~',0>C,£p Q) 1 0 ...1 "d.~,,,,,:,,......\)-10 Pl1 I-< ril Cf.)'1 -°1 Q),4 p. Eo<E-fi f1.1 .... .~0)1 =<:Zi ~cd ::l .Eo<:::Ji ca E-fi .ul QJi RUr-~-L 00)Ul ~l .S:i ~i '3!0.REGIs"hRLJl~~!L'Es 0)L,i ril oJ~rz:Ii QJi J =~'N eni 9 ,:a~..:~rz:Ij .~....:>I ..~.~ ........i t.'i 0)1 en 0 .-I-J!....Q) 'I f:a .t::i H ~,QCf.)eni :>4i -I-Ji z:0 ~Cf.)~i :~!4.4~P!=0f:a ·.-li 0:"0 ~.t) 0 ..."-~i 0;~=I-< Z <:a.o ~0,....... ,A-"~1--5"'..(~<~;r.......,.. ~.'--r ..",. T ,; ! .'. ~-I." ~.L '9'frrts ..~".. Of .,. .4l O!lnq!JlS!P JadoJd II nH:>adsaJ S!lJnO)a4.l •._O·t ....•',.-, ." ~-"';'------------------------------';"'-----~--------~'--'---------~-~--~--~.,-~ ..'< The First &Final Account of WRAY G.ZELT,JR., Executor of the Estate of ~ESSE.v.MOUNTS,dec~ased,late of North Franklin Township,Washington County,Pennsylvania. ,. The Accountant is charged a's follows: -~-----~--------------------~------------------------------------ To amount of Inventory &Appraisement ----------------$76,724.16 Refund on subscription to Observer-Reporter _ Refunds from Washington Hospital --------_ 6.10 45.98 70.00C01ll1'llon Stock --------..-------------_ Dividends received on Continental Can Company 255.00deathpayment-----------------_ Social Security Administrati03 -lump sum Buyers'share of 1967 real es~ate taxes re: sale of 85 McE1ree Road,Washington,Pa._20.00 Interest Received on Savings Accounts: Mellon National Bank &Trust Co.,Washington,Pa. Account No.2458 -------.------------_ -Account No.1589 -------------------_284.23 460.98 Pittsburgh National Bank,Washington,Pa. Account No.6994 -----------------_437.26 First Federal Savings &Loan Assoc.,Washington,Pa. Account No.5-7618 -----------------_ Account No.20022 ----~-----------_518.64 155.59 $78,977.94 Total Assets of Estate ------------$78,977.94 Total Credits Claimed -------------$10,484.07 Balance Due Estate -----------$68,493.87 ,\•" The Accountant claims credits out of the assets of said Estate,as follows: ------------------------------------------------------------------ Piatt Funeral Home Kurtz Monument Co. Washington Hospital Grant E.Hess.M.D. Citizens Water Co. R.E.Krause West Penn Power Co. Col.Gas of Pa. Bell Tel.of Pa. Edward Fryer West Penn Power Co. Col.Gas of Pa. Kathryn Crosbie,Tax Collector Washington Hospital Ward Electric Supply Edward Fryer Observer Publishing Co. West Penn Power Co. Edward Fryer West Penn Power Co. Mitzi Chamber Insurance Company Pa.Dept.of Revenue Wes t Penn Power Co. Funeral expenses Marker Last illness Last illness Water bill Drug bill Electric bill Gas bill Telephone bill Cutting grass Electric bill Gas bill 1967 School Tax 4/12 to 4/17/67 admission Intermatic Cutting grass Adv.sale of ,'real estate Electric bill Cutting grass - 2 Electric bill Liability insurance 85 McE1ree Rd. Duplicate certificate of auto title Electric bill $1,549.40 210.00 190.65 38.00 5.40 4.40 6.79 4.96 3.47 5.00 6.50 4.69 109.60 8.68 7.97 5.00 3.40 4.69 10.00 3.31 10.00 1.00 l.05 Col.Gas of Pa. Observer Publishing Company Citizens Water Co. Col.Gas of Pa. West Penn Power Co. Col.Gas of Pa. Pittsburgh National Bank Citizens Water Co. West Penn Power Co. Menzie Dairy Co. Robert Stoner, Postmaster John D.Woodward, Recorder Josephine M.Douglas, Register Josephine M.Douglas, Register Observer Publishing Cc. Washington Co.Reports Josephine M.Douglas, Register Josephine M.Douglas, Register Wray G.ZeIt,Jr. ZeIt &ZeIt , .-" l~ Gas bill Notice of public sale of real estate Water bill Gas bill Electric bill Final gas bill Safe deposit box rental -12/67 to 12/68 Final water bill Final electric bill Milk bill Documentary stamps re: sale of real estate Pa.&N.Franklin TWp. transfer taxes re: sale of real estate Letters Testamentary 4 Short Certificates Adv.Letters Adv.Letters Filing Inventory Filing Account Executor f S Comm. Attorneys'Fees " $2.81 30.40 5.40 4.59 6.06 .83 7.50 3.24 .51 1.92 20.35 370.00 . 24.50 4.00 12.50 12.50 5.00 17.00 3,836.00 3,925.00 TOTAL CREDITS ------$10.484.07 ~.. ).,r ....Observer -ReRorter .' WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION I ~t ~\'.. In compliance with the Newspaper Advertising Act of 16 May,1929, P.L,1784,as amended. Commonwealth of Pennsylvania,County of Washington,SS:.,.,...,.•.,t--~~XECUT6ifSNOTICE Personally appeared before mle,a Notary Public in and for said County l Estate of Jesse V.Mounts,de.Ric ha rd S Cowan .I ce~s~d.late.of North Franklin Town·and State,,who being duly s>worn '·1 ship.!'WashlOgton County,Penna.S '&T .Letters Testamentary upon theacwrdingtolaw,deposes and says that he is the ~~y..!~.~~.S •abpve estate.having been grahnted of the Obs'erver Publishing Company a Pennsylvania corporation and its ~o.the 1.!nderslgn.ed,all persons avo.. .', ,I mg..claims agalOst the"estate areagentIIIthisbehalf;that the said Company is,the owner and pu'bIIsher of •requested to make known,the samel the'ObserVer-Reporter,sucCiessor to 'l'he 'WOas>hington Observer,establ1shed'~=~tu 'lh",ul1del'bign~d or;'his;attorncy \' September 18 1871 and The Washington Reporter established A\lJg1l.St 15 tand all persons'lndebteOOto the de·,".,.'.'cedent are requestedI,to make pay·1808,a dally newsrpape,r of general circulatIOn,pnnted and pubIIslhed and ment to the undersigned without de., having its place of busines's at Washington,Washington County,Pennsyl-1lay..',.'',.,)~~~,.«::'I vania.where it or its predecessors have been established and published (WraYt G;.Zeit".Jr.~.Executor t ''f th'th't th bl't'f th t'~2..1 East Beau Street·,wn Inuous'lY or more an SIX mon S'prIOr o.e pu Ica;IOn 0 e no Ice Washin ton-Pennsylvania , hereto attached;thwt the printed notice or advertisement hereto attached.l .ZEL'I"&'.ZE~'''AttorDeYs.-;- •') is a 'Copy of an official advertisement,official notice,legal notice or legal r "l~E.hl!S\Be~~'St;!":J,'I . adveTtisement,exactly as printed or published in the ObSierver-Reportei'in ,.:;..as lng?~.a:.6775.Fri.-3T ..•...•-_..}its regular editions on the following date or dates;I ~·h~~·~~i~h~·~~:~·i~~~~:~·~~~;~~~.·:·~~ii·~i~~·~~~~~~·~..i~t~~~;~d ",'\'......""I in the su'bject matter of s'aid notice or advertising and that all of the all-ega- ~~-~~.<hI,affidavit ~~:h.~=~]t"'CtiO~..~ Sworn to and W.28782 subscribed before me this...1.l...day of.Aug.us.t.....1.9.67··RA{Zfq~".?!(;~1q,f W~SHINGTON.WASHINGTON COUNTY MY COMMISSION EXPIRES MAY 6,1968 ~•''Washington County Reporfs~~ ~~ Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the NewsP"I't:r Ad,·crti.inK Act 01 May 16,1929,P.L. 17Roj.Sec,3,palagrapbs (J)and (25). COUNTY OF WASHINGTON1 STATY.OF PENNSYLVANIA (SS. Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being dilly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the ufficial legal periodical for said Washington County,publisned weekly having its place of business at Washington.Washington County,Pennsylvania,and is act- ing as its agent in t'ltis behalf;~hat the said WASHINGTON COL'NTY REPORTS was established on March 31,1920,and was design"-tp.d aD the ulTicial legal publication for Washington County,Pennsylvania,by order of the several courts ul 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: ..............~~.~~~!~.~~.~9..L ~.?L..!.?.~.?... Estate Notices "'.. The Regisler of Wills bas gra~ted letters. tp.st'lmenwry 0,uf administration,in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present ~hem for settlement to the Executors or Admin- istrators or their Attollleys. • • •0 •et ••••••••••• MOUNTS,JESSE V.,Dec'd. Late of North Franklin Township,Washington County.Penua. Executor:Wray G.Zeit,Jr.,23 EastBeauSt.,Washington,Pa. Attorneys:ZeIt &Zeit,23 E.BeauSt.,Washington,Pa. ---, "".l KATH&RINE C.YARD,Nota Washington,Washington Co., My Commission Expires November 1,l!lfi!l ! II/, /, I , t~JESSE V:MOUNTS, deceased IN RE:ESTATE OF", ~,,ft (~i r ",r¥"T ,_--'---'---1" /.f i ()/Y'~J'I "I-)itfI,jR-#'"I" ,f !''IN THE ORPHANS I COURT OF [ WASHINGTON COUNTY;PENNA:f No.1195 of 1968 A.A.},~ ~,!ir- Ii,',~ f ~o I"~f!"(~I :~'~tpo-'r ~~""'':'" ~,0bf~ i\'---..J \1'1 ~-.;;j"...q ~ 'I)"- ~ t "~ (' , 1t11'1 ~. "t'.~J .'JI,I ~ii 1,1IIt! "\,i ,I ",). ,1f',I r,I i\ • ::1,~'rl 'I) It:1I "I'\. "'1 ~IIt\~~M~~':I .1 c.='7 --. ~.- ~",:, -1, .... L .....w OFFICli:6 ) - -?,/,'J?/.;J Iv"-l-/,V ~' ~.'1 J .•"1 STIPULATION ',J~~ \, .',! PEACOCK,KELLER a.YOH E EAST BI!:AU BUILOII~6 68-70 EAST BEAU STREET WASHINGTON,PA.15301 ~,~'tl IJ "qv~S; !./).Y c~r,1 u tjV/; IOJ/' r- ,- :; .'\. . " ~~, ~~''.' ~,c\~ AI 1i\i 1 1I~ ! I \1 1,~""'~f,_,..'\¢': 11 l~ (f, 1 '-"'''-;/·'··l " ~, """.',,\". ,......., [( IN THE ORPHANSI COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF .. JESSE V.MOUNTS, deceased ) ) ) )No. ) ) ). 1195 of 1968 A.A..~l ? STIPULATION AND NOW,this.$ay of February,1969 A.D.,the undersigned counsel of record for the'p9.l'ties to the within matter do hereby stipulate and agree as follows,,to wit: L•.A;Ci],:uestion has been raised as to the validity of three charitable '::>equests 'in the Will of the Late Jesse V.Mounts of North Franklin Township, Washington County,Pennsybania,being a Five Hundred and no/lOO ($500.00) bequest to the Elks Ceretral Palsy Fund of the Washington,Pennsylvania Lodge No.776 B.p.O.E.,a gift of 1/3 of the residuary estate to the ShrinersI 3:ospitals for Crippled Ctildren,a Colorado Corporation absolutely to be used exclusively for the benefit of children residing within the jurisdiction of Syria Temple,A.A.O.N.M.S."Pittsburgh,Pennsylvania,who become patients of the Shrine~sI Hospital for Crippled Children located in Philadelphia,Pennsyl- Yania,and a 1/3 interest in t::-J.e residuary estate to the Church of the Covenant of Washington,Was~1.ingtoLCounty,Pennsylvania,and 2.The question arises by virtue of the fact that decedent died on July 21,lS67,less t~1.an 30 days after the date of the execution of the will, on June 26,1967,and 3.It appears that the only party which would benefit by the invalidit of the foregoing provisions would be the Trustees of the Sunset Lodge No.623, 44 West Wheeling Street,Washington,Pennsylvania,recipients of a 1/3 undivi ec. ........., ." interest in the residuary estate under the aforesaid will"and potentially recipients of the entir=residuary estate and the pecuniary legacies set out in Paragraph Third of the said will"and 4.The saic Trustees of the Sunset Lodge No.623"44 West Wheeling Street,Washington"Pennsylvania"have exhibited and offered in open court a duly exec;lted Resolution stating that they will neither contest nor oppose the va.lidity of the aforesaid charitable bequests"and 5.The said Resolution constitutes a satisfactory compliance with the Act of April 24,1947"p.L.89,§7 (20 p.S.180.7 (1),which provides for the validating of otherwise invalid religious and charitable gifts by agreement of "all who would benefit by its invalidity", It is therefore understood and agreed that the court shall complete the audit of the account of the within personal representative and shall make distribution as requested by him in accordance with the terms of the Will of the late Jesse V.Mounts"which will was dated June 26"1967,and specifically ·..,.-' .~, IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF JESSE V.MOUNTS1 deceased ) ) ) )No.1195 of 1968 A.A. ) ) ) ORDER This day of February 1969,the within Stipulation is approve and ordered filed. BY THE COURT .',.'.:'''',..~-~..~'.',... , ,.' '. ,.'" ,, ,, .'. "',Aprll 8~1968 .",, ••••r.I I,, '-' "0':I ..._,;'D~Ur.Cbnnoyz '_ ,t" ,, tiUHroa R.Cha.:imy,Chief Appraiser 'Inhorit.1llCe T~Division ,244 \t1t\slrl.naton.Trust BnUdinn l-laab1ngtoll,P~lvan1A 15301 '"Ro'Estate 01 Josso V.Mounts . F110 No.943S-232 Co-.mtj of tfD.~OA " I " " I .,.'".-. ~.:.. tlo an in rocelpt of A copy of Stipulation of Counsol dated ./,-Fobruary 28,19G9,approvod by tho Orpl!ODS'Court of Washington Count7 " " "by its order or tile sm=date which offcet8 an amicablo d1Bposlt1CIQ ,,'of tho above DDI'&l3d estate.' ~'.\ I I . , II, I '.,:....'~,:. ,... ,.., Tho issue boro 1nvolvcd was tho validity of throo (3)cWiritablo bequests by,v1.rtuo 0.£tJJe fact tlw.t tile will of tho decedent wheroin, ,tha bequests wro contained was 'cxoCU"'~OD Juno 2G,1967,or W1thtD 30 do.ya of his death.Tho beQ.ucsts wore as foUousl ,, ,(1)$500 to'ElkBCorobral Palsy'FuDd of W~,' PonnsylVilD1a Loc4:e No.71G n.p~O.E.' (2)1/3 of the 1"Csiduary ostato to Shrinor's lIoopital'for Cripplod Children,n colorado CorporotloD, abGolutoly to 1,,0 used o:-..clusivcly for tho benoiit,of chUdton l'Co1d1na within tho jur1fJd1cUon of 5)'ria Templa,A.A.O.1i.M.S.,'Pittsburgh,1'cnnD11vnnla;mJd, ,' ,(J).,1/3 of tbcrcsl"~'ostate to ,tho ChurCh of tho Covcunnt ot wash1ngton,Wa~County,'PCnnsylvnn1a. Tho latJt one-tbilu of tile dccodont'&rco1.dUl1l"1 estate w.uJ glvon to.tho ~too8 of 'tho Sunact I.cdcQ'-t~o.623,And was,'of COurso,4 gift to a lcn;\ltoo wh19h was not a charity.Thus,th1u legateo stood to ' bcnofit 1'rom tbo inVaUd char1tnblo gifta Ilnd would havo boen'tho rccip!CDt of such gU~s under tho 3O-<1a.y nIlo.lIowovar,the non-charitablo logatee choso to vall.d:D.to tbo cbilr1tablo CittD in nccordaDco v1th tho prori81ema ,of Section 7(1)of tho wms Act of ]J)47 b;y a Rosohatiou tbo.t 1~would alOt oppose tho vnl141q of tho charitable glfta~ ,... -, • I I ' " , I .,', ' ", .'." ,,' ~..':. 1 •.... .i~',",. .-'1 ,.:1:I~ ."'-.;.,.\"::4 . . . '-'........ " -, ..." ,,. .... ~..'.' ..'.,... .', ..",',, .... .' ,, ~,; .....' ,;' '..,,"' ,I,,~ Paso 2 "1 '.' ., ,:.," .,',. ",'", ,~, "" ".," .;'.,.The affect of tho Stlpulntion and ordcr of Court 1s that tho ' , :COI'lIi1ontioalth will be ontitled to inherit:'Ulco taxou'1/3 of the rosidua17 ,.~estato distribntable to tho Trusteos otSun&Ot Lodgo No.'623 and tdll Dot be entitled.to tax on 'tho OCIOWlts distributable'to tho Qharitios providing,of course.that proper application-for charitable exemptlOD . '18 tUed with tho ottlco of ~,Register of \11lla.. .',,,", ,'.. .,,.'.'.',Robert ·L.SchX-ift,AssiStant Chief %Dhoritanco Tax Division .''. For:Ri~bani L.Witmer,D1rOotor ,1JUreAu of Countr Co~Uou ,',',,', ,,' ','W/ans co:'Russell }\far1no~:Rei1ster of Wins co:"Tay G.ZCIt,Jr.,Esquire ,23 East Beau Stroot WashJ.ngtOll,PClm871vania 1530l ,.', .,", 't' ~t . ',~', , "·~I:.,'.,"\'. ,, , " .'..,", ,.~. ,"" "',' ';"" "t" ,'. .",' ,,'\'.'... ". ,'.I ", ., .<' , ", ,,'- ,,,'.....~, ,"'". ,"' I "., .'. " J''. "'",," "." ,t '.' '.....,.'",., b-.o......----=-----'---..:...._-'-------'.:..--:....:...-~ PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Testate FOf/ Estate oL..JESSE V.a..MQUNTS _'.. ··················:····,················D~~~~~~d······. No 119.5...9.f...l9.6.8 . Fiduciary WRAY G.•...Z.e.LT.):f;;Ke.Cl1tQ.r . Date of Dote of ~~Decedent's death J.ul.y...2.L,19.61 ~Grant of Letters .July..25.t-...l9.67.~~-;.« This""is the First..and..F.inal.._account filed in this estate If there have been former accounts filed in this estate,list file number or number and term _. Election to take Under or Against will.(cross out one) Date Election Place of;. Filed Record . Name of surviving spouse D.e.c~de.n.t.~.s w.ife p.re.dec.ease.d.~him:· _. List issue,where material:None Did de~edent marry after execution of will?(indicate)~No.Any children born after execution Jf will?(indicate) XOOX No.'ff :a:ns~eryes,n'am~them :'::~:: :~. ._-__.._-_;-__,;_-__..--_-..__:.._-_----_. Legatees Elks Cerebral Palsy Fund Shriners'Hospitals for Crippled Children Church of the Covenant Trustees of the Sunset Lodge No.623 Wray G.ZeIt Relationship None None None None Cousin Interest $500.00 1/3 1/3 1/3 Gun &Ring Fiduciary,if decea:oed or 'not sui juris List,if ex:ceptions to above: No exceptions If partial intestacy,give facts: No partial intestacy Adeemed:Revoked:Lapsed:Abated:Give Cause: Notice to interested'parties.Have all parties,having either vested or contingent interests -ond 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 or audit?Yes.XD§. If any exception give cause:. File copy of Notice''.,. and.date of mai Iing ~gY.~f~.,l:9..Q.§!,.,,..'..::;" ....,.~ Is estate subject to the filing <of a .Federal Estate Tax Return?..y.e.S ,..~:.:. Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N9.J.).~. If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant NOne . ...................................._-__--__----__._-. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. None .; Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: ,:,~ Balance for distribution per account, Itemize any additional debits not shown by account:. .l"-.. .~~,-...~-,'~"">-'... $..6.8,,!f.9.J.•.8.7.. See attached schedule for additio.nal debits and credits. Total '~dditional debit's (Add) Itemiz~any additional credits not shown by account: ~ $2.,.156.•.44 . Total additional credits (Subtract); Balance for distribution ,I,<.. <1 272~23$,. $.Q.9.~.'J.z.~~.Q.~. If balance for distribution is not in cosh,list each item held in kind,giving appraised Value (or distribution.Value); ~ , ( ~-J---""'-'>.._....-..-~.-----'_..,..._".....,...'--_~......._~ ......~,f· .-i Balance for distribution per account, Itemize any additional debits not shown by account: Interest Received on Savings Accounts: Mellon National Bank &Trust Co.,Washington,Pa. Account No.2458 Account No.1589 Pittsburgh National Bank,W~shington,Pa. Account No.6994 $68,493.87 302.52 479.60 572.10 First Federal Savings &Loan Assoc.,Washington,Pa. Account No.S-76l8 Account No.20022 Dividends received on Continental Can Company 559.22 167.75 75.25 Total additional debits (add) Itemize any additional credits not shown by account: Pittsburgh National Bank,Safety Deposit Box Mrs.Jacqueline Hammond,copy of transcript Washington Hospital,Balance Due Alice Miller,Notary Fees Zelt &~ZeIt,Additional Fees Total additional credits (subtract)· BALANCE FOR DISTRIBUTION $70,650.31 7.50 6.25 6.48 2.00 1,250.00 $1,272.23 $69,378.08 If Family Exemption claimed by Petition,give place of Record:.None ,. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.:NQ.n.~. List any advancement or distribution on account that has been made,and nature and amount of same:None .Suggested distribution of b~lance shown,both as to principal and income,attaching signed and itemized elections to take,in kind if balance is not in cosh:residuary shares being stated in'proportions: Elks Cerebral Palsy Fund .;Shriners'Hospitals for Crippled 'Children ., Chur~h of the'Covenant Trustees of the Sunset Lodge No.623 Wray G.Zeit $500,.00 • I 1/3 residue of Estate 1/3 residue of Estate .. 1/3 residue of Estate Gun and ring COUNTY OF WASHINGTON,55: COMMONWEALTH OF PENNSYLVANIA. ( The above named Fiduciary or representative thereof, being duly:sw.orn doth depose and say that the facts set forth in the foregoing petition are true to the best of bis knowledge and belief ...S.w~n::n to and subscribed before me thiS .o?ltMiday oL ~J~lj~;:19.Q.9..':,,~t (;,.';'::-<L/. . S't . f Off '~&~'e.~c.J..jb?1:~;22.u..??t.JIgnaure,0 .Icer.2?"~:.~~""'.:.~...<...;c••;;:.;;f ...'1,•••••••••••••••••••~...~-..-'",.,./"""".(:~.~"1."\-1 Cl .'"'\J.")f~'"~.,;;.Title of Officer······i-····l·AJ..lC.E..I...~k~~c::;. .Notary~Public.Washington.Wa~hington G9, z.~_"',..',~"Office expires My.CO.n!niisill.r:l.5xpjrllS:~w:.ch.20•.il97Z••.......•..•..• -:i ":t...,;...~.~..~ "'\;4'-~:~""...#•••,,~..:A~~ /'..",..\.\~.:-: ..~;-..~~.'It\ ~~.'~",.~\... And your petitioner will ever pray,etc. ~~I •••••~•••••:••••••••••••••••••••••:••••:• ..............................................................,... . Estate of.JESSE...V.•...MOUNTS ,. I ..: I No 11.9.5 0£..1.9.6.8 . I .-. Deceased .J Fiduciary W.RA.y ..G :zEL:t.':..'... -' ......................................--_ -_---.._~--;,.- -_. PETITION SUR AtJDIT FROM WHERE DECEDENT LEFT A WILL ~r, \ ,\,\\\l'11'J(-'II,,", ,,\'\\t~-,\'/'--........"'>I.,,'''''''''''''''',D."',~".o.t.~o\·2 C'"):"~<f ~.'''';~~.....~,~.f'i7".r-"a ~....1.~ ,....•'>-d ~,..t'"~_I'll--I r;4 .=~......'-• J 4·\,-·J·~t~"~x.'~~:~,~_...--....'1,.~r;__n••::.().'::-'~~::,../>~.;f 4"-~"::'=...;......: "';,.; -..'I.."""'<t'""1;l:J .'."p/f .."..\-' IJI".",f'II"~\\'\ " .~~ I \)/ j ,l•/. /* , ~,,,;..~ Counsel of Fiduciary wil)submit here"{ith th.e following,in conformity with Court Rules adopted effoctivo December 3/1951,be.ing rule No.9:pa r'agIa ph b-c;and d,ivisions thereof:shown ~Rage.?23-24....[.,. h;;:O.Q?~~"'''''..~1.Written P~@.~c~~f.alt~@bunsel'~ir"t~ case.:r;:'-~~~..,. 2.<;opy ?f ci.e~?R~~inl"i~G~'~'~c1X ~d litem If pelljtl8ent.:''...~~-,....,r-'.t f·G 3.<;opy ?f S@r!.!;r;-apPOin~g e~ee..~litem,If ~~rtlne)'lf..~"6 .•.,"....o ::(i>;p,.~4.Proof of:sery.i:ce!.'bf aboV-e...,r-.~ 5.Letters~sm~ntarY~Administration C.T.A.•or an attest ~y of Will.... 6.Copy of inventory ~h~~~rai~·~':nt.'".•..-,:-:!:-:-- 7.Proof of advertisement of.igrant of?Jetters ,} if not filed with account.'J ....,-......~•.: 8.Certificate of liens in case any of the -,\ funds for distribution are from judicial If sale of real estate.,r 9.Signed and itemized elections if.any distribution in kind. 10.Copy of Federal Estate Tax return if es~ tate is subject thereto. .~ '., ~ /.. WRAY...G.•...ZELT···--····-··-······-A~t~~;;~;···------_...- ""''''2 {. '.'1..'-.~.~.,,~. "':l'': November 22,1968 ".."~ :rLJIli,~;!:Id',T 11,1:1"ill'LJ I'~f.\, !~ TO:Church of the Covenant Washington,Pennsy1v~ia 'IN.RE:Estate of JESSE Vo MOUNTS,Deceased Please be advised that l.;Jray G.Zelt,Jr.9 Executor of the Estate of JESSE V.l10UNTS,Deceased, r~s filed his First &Final Account to No.1195 of 1968,A.A.,in the Orpr~nsv Court of Washington COW1ty, Pennsylvania,and the same 'tvil1 be called for'Audit on Tues~~y,December 10,1963,'at 10:00 o~clock A.M.~in the Orphans v Court Ro~m,Court'House,Washington,pennsyl- v~H'lia,at""Jhich time ~ou ,may:appear and be :h~aJ;d,if you so des ire ~, , '",,'.," .'.'~~..,. HR.:\Y G"ZELT Attorney for Accountant '/! .{; • I ,.,-_..._...__........--~~~=.,.._~.~ 'I I (.'",. ,,;iII;1 !~ t, i o ._.",,'~ November 22,1968 TO:Trustees of the Sunset Lodge,No.623 4l:-Hest ~"Jheeling Street' tvashington,Pennsylvania, IN RE:Est-ate of JESSE V.MOUNTS,Deceased Pl:2!ase be advised that ~?ray G..ZeIt,Jr., Executor of the Estate ofSBSSE V.MOUNTS,Deceased, has filed his First &Final Account to No.1195 of 1968,A.A.,in 'the Orphans u,Court of Hashington County, Pennsylvania,and the same'will be called for Audit on Tuesday,December 10,1968,at:10:00 o~clock A.H.:I in the Orphans v Court Room,Court House,~Jashington,Pennsyl- vania,at 'Vlhich time you'may appear and be heard:l if you so desire. ------------Attc~ney for Accoun'tant I,. .:'r.-"'"_. .: November 22~1968 .. TO:Elks Cerebral Palsy Fund of the Hashington,Pao Lodge No.776 B.PoOoE •. East,~~iden Street Hashington,Pellnsylvania:' Please be advised tl~t BRAY G.ZELT~JR., E~ecutor of the Estate of JESSE Vo l~UNTS,Deceased,' ~~S,filed his First &Final 4ccount to No~1195 of 1968,AoA.,in the ,Orph.ans~,Court of \'lashington County~ Pennsylvania"and the same vlill be called for Audit on Tuesday,'December 10,1963~at 10:00 olclocl,A.Mo~in the Orp}1..ans Q Court Room,Court House,Washington,Pennsyl- vania,at 't'1hich time you 'may appear and be heard,if you so desire. HRAY Go ZELT . ,Att:orney for Accountant "" i ,,, :.- !~.r ...l~ .,~ :. \\. November 22,1968 Please be advised that "Hray G.ZeIt,Jr'., Ex~;cutor of the Estate of JESSE V.HOUNTS,Deceased, Ims filed his First &Final Account to No.1195 of 1968,A.A.,in the Orphans I Court of ~vashington County1I Pennsylvania~and the same will be called for Audit on Tuesday,December 10,1968,at 10':no 0 ~clocl(:A.M.,'in the Orphalls I Court Room~Court House,He.shington,Pennsyl- vania,at.'VJhich time you may a.ppear and be 'heardII if you so desire.' :I,(0!I~U -I'i ;,1,~llJJ,~ :I:I .i~ II ;101 :~rl,_I I~I I 'VI r I " TO:i i,; ! .;", I!(- !'", Charles c.Kel1er~Esqo Deputy Attorney General of the Commonwealth of pennsyiv'ania 70 East Beau Stree!:: ,tvashington ll Pem2sylvania " -----~-=----------Attorney for Accountant ,~- M" I' ,.........~..-..,- " .'.,.. "~~..,~ , ,~ •~I '.•., .. November 22,1968 TO:District Director''.' Internal Revenue Service Pittsburgh~Pennsylvania Attent:.on:Esta.te''Ta~Division _,_I .. I ; i II • I I I I IN RE:Estate oJ J¥oSSE ..,y..e },mUNTSI'Deceased Please be ad-Ii"ised tt-.at Hra.y G.Zeit,Ji:., E~:ecutor of the Estate of JESSE Vo NOUNTS,Deceased, has filed his First ~l Final Account to No,;·1195 of 1968,A.A.,in the Orphans Il Court of lvashington COUl1ty, Pennsylvania,and the same.will be called for Audit on Tuesday,December 10,1968:l at 10:00 o Gclock A.Mo,in the Orpl~nsg Court Room,Court House,Washington,Pennsyl- vania,at 't'Jhich time you tl'.ay appea.r and be heard,if you so desire.. H&'tY Go ZELT Attorney for Accountant ...'. ,[gJ :II,a ,~ l II I:-···~\f:\. ~:I I ! I 'I c.... ,',:'~ ."... I0';:'".~ Ncvember 22,1968 Shriner's Hospitals for Crippled Children within jurisdiction of Syria Temple~ A.A.O.NoM.S. Pittsburgh~Pennsylvania IN RE:Estate of JESSE V~O~TS»Deceased Please be advise'd that tJray G.zelt,'"Jr.? E~tecutor 'pf the Estate of JESSE ,V.MOUNTS,Deceased?' has filed his First &'Final l\.c'count to No.119.5 of 1968?A.A.,in the Orph.:-ins v Court of HashingtonCounty, ,Pennsylvania,and the same ,,~illbe called for Audit on Tuesday,December 10,~968;at 10:00 oVclock'A.M.,in the Orphans'Court Roam,Court ,House,Washington,pennsyi-' vania,at which'time you may appear and be ,heard,if you so desire.'. Attorney for Accountant 'r' i ,II ~! 'I' If '/,, ./ . I I '_'"t I.,. .~, " , ,I "..f cc:William C.Porter,Esquire Washington Trust Building 'Vlashkgton,'Penns':v1vania i5301 Joht;l McCreight,,Esquire . 520 Washtnqton Trust ,Building Washington,Pennsylvania 15301 In Re:Estate of Jesse V.Mounts.Deceased. ,No.11950£1968 , __,VaUdUy of GtftstoCharity ,, Ii ,.. I 1 Wray G.Zelt,Jr..Esqu.tre 23 East Be~Street .. .Washington,Pennsylvanta.~6301 .,. .. Gentlemen: In the above matter,the Court desires to schedule a hearing c.1ate for same and hereby fixes Wednesday,February 19 , 1869 I at 10:00 0 f clock A.M.as the date and time for said heating. All parties wll1klndlYbe prepared to present all relevant testimony at said hearing.". -Very truly yours , ,. P.Vincent Marlno;P.J•. PVM/vh ,... ------------------------- ........:-~~'--fII' 4525 Washington,pa.'__~~:J=::::"="-=-;~'-J-I_.19i4 OFFICE OF CLERK OF ORPHANS'COURT DIVISION ~Doliars Per ........--S.".-LU-'--_ State,etc.-••$====:;::;:: &J~Total ••-•••$ ~- ~u tqt atumt af atnmmnu 'ltUB af lIuBqiugtnu moouty, JruuBylnuuiu,(@rp!JnUB'<!raurt 1ltinili1nU ESTATE OF N 1195 of 1968o._~~_,,_~~~_=_ Jesse V.Mounts,In the matter ofthe r'irst and Fi Da1 deceased.Account ofWray G.3ft]t,,Ir. Executor ADJUDICATION AND DECREE And now ,TIlJ J 3 _,19~,this matter come on for hearing, audit and distribution at this session and testimony token;and thereupon,upon due considerati,on thereof the balance for distributi·::m in the hands of the Accountant is determined to be $69,378 •08 and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and made"a part hereof,unless exceptions hereto be filed sec.reg.or on .appealbe taken herefr-om sec.leg. SCHEDULE OF DISTRIBUTION Balance per account ~~--------1 Additional debit asked Q,t audit Additional credit asked at audit "Balanc....e _ Deduct Clerk's Costs &Receipts.;..·_ Attorney Zw;e""J...tJ.L.....l&_Zwe""]...t"""--_ 21 12 inheritance $3221.91 lltl.02 /50..5-/ Russell Marino,Agent,transfer tax, Interest from lO-2l-68oto 7-14-69 ~-1-t.t Cerebral Palsy ~und of the Washington,Pennsyl- vania,Elks Lodge No.776 B.p.O.E.,William C.Porter,Esq.,legacy,as set out in the will plus interest due on legacy un~aid,1 .70 65,436.95 Shriners'Hospitals for Crippled Children,1/3 residue,.under the terms of the·will, Church of the Covenant,(McCreight,.Marriner & McCreight,Esqs.),1/3 residue J . Trustees of the Sunset Lodge No e,623,1/3 residue, No balance 21812. of April 24,· exemption e of Ap il 9,1969 au of C unty Collections. See stipulation filed for compliance wit 1947,P.L.89,Section 7 (20 p.S.180. certificates 'filed;also letter under da from Inheritance Tax Division of the Bur NOTE: ...--,v " ,,irI Ci UJ ~j "5'-::ll IQ':) 'GO... 0 > ~ ....:s Z W ng......p:r ty c co y.+'.'tit a 3 ~0 0 0........~....co ~.. ~0 =r.-n.... =:r =(!) ~~ S~~~~ ".r '':'+ r r_..'.•r ..\" \' t • ,. " t \, -~ IN THE ORPFANS'COURT OF 'WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF JESSE V. MOUNTS,DECEASED. I II NO.1195 of 1968,A.A4 I TIISTRIBUTION RECEIPT And now,Augus t I Z ,1969,THE CHURCH OF THE COVENANT OF THE UNITED PRESBYTERIAN CHURCH,U.S.A.OF WASHING- TON,PENNSYLVANIA hereby acknowledges to have received of .WRAY G.,ZELT,JR.,Executor of the'Estate of JESSE V.MOUNTS, Deceased,the sum of Twenty One Thousand,Eight Hundred and Twelve and 32/100 ($21,812.32)Dollars,being theone-third residue in full,in accordance with the Adjudication and Decree dated July 3,1969. THE CHURCH OF THE COVENANT OF THE UNITED PRESBYTERIAN CHURCH U.S.A.OF WASHINGTON,PENNSYLVANIA IN THE ORPF.ANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF JESSE V. MOUNTS,DECEASED I II NO.1195 of 1968,A.A. I DISTRIBUTION RECEIPT AND NOW,August 12th ,1969,the SHRINERS' HOSPITALS 'FOR CRIPPLED CHILDREN hereby acknowledge to have received of WRAY G.ZELT,JR.,Executor of the Estate of JESSE V.MOUNTS,Deceased,the sum of Twenty·One Thousand, Eight Hundred and Twelve,and 32/100 ($21,812.32)Dollars, being the one-third residue in full,in accordance with the Adjudication and Decree dated July 3,1969. SHRINERS'HOSPITALS FOR CRIPPLED CHILDREN .\ r' IN THE ORPI-:JANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA r ~ IN RE: ESTATE OF JESSE V. MOUNTS,DECEASED I II NO.1195 of 1968,A.A. I DISTRIBUTION RECEIPT AND NOW,August <Z,1969,the TRUSTEES OF THE SUNSET LODGE NO.623 hereby acknowledge to have received of WRAY G.ZELT,JR.,Executor of the Estate of JESSE V.l-lOUNTS,:. Deceased,the sum of Twenty One Thousand,Eight Hundred & Twelve and 31/100 ($21,812..31)Dollars,being the one-third residue in fu11~in accordance with th~Adjudication and Decree dated July 3,1969. TRUSTEES OF THE SUNSET ~OD~~ILL-~/<4 'WI t>OY4 By~~r~~ 7~p . "..'.. """..,..." ,"':",' .~ .-~ ,. ,-. ; \\ ....:,S77iAi .dO H]lSIDJ(j ON/Ut/t"7"1J'('0:'1/' I v~l fa -" ~ '-...\1\ '-...\J'-1\]\ \11', ~.~ '".~~ ~\) ~c 'I2.-1 &1 j. IN THE ORPHA~S'COURT OF WASHINGTON COyNTY, PENNSYLVANIA • IN RE: ESTATE OF JESSE V.MOUNTS, ~Deceased.:c~~....ti II. ) ) )No.1195 of 1968 ). ) ) ) HEARING ON AUDIT t,I I .. o BEFORE:..., :!: x I')0( ~ ..:APPEARANCES:u t::..oo oJ~~TIME:a:>... [ to.. THE HONORABLE P.VINCENT MARINO, President Judge of the said Court. ZELT &ZEIC'lC,ESQS.,of Washington,Penna., representing the Accountant. Tuesday,December 10,1968,at 10:00 o'clock A.M.,EST~ ,I, attorr-eys are Zelt and Zelt.We have a request by the attorneys is hospitalized or about to be so for possible surgery.And we not in this estate for a continuance.It appears that Mr.Wray G.Zelt,Jr. Mounts,deceased.The Executor is Wray G.Zelt,Jr.and the Numberlltl:95 of 1968,the estate of Jesse V•.ri THE COUR T:t::u..t::oL Ut:: tot:::>oo oJ 0( oLII. C also in this estate that there is a rna tter of dispute on an Inheritanc Taxc'laim,and}hat generally would be set for a hearing at this, time;but we win defer action'on that claim until it appears that •4·~ Mr.Wray G.Zelt.Jr.is able to resume his practice again.And the Inheritance Tax matter will then be heard.The audit of this ,'"-... '. •(. account is continued generally. ( A UDIT CONTINUED 0( z 0(>.J..:IlZZ;,j :l. Z~I h~reby certify that the proceedings and evidence are conta medz :r~fully and accurately in the notes taken by me on the hearing of the above~ 2 ~caus e.and that this cC'py is a correct tr 0: 'I-'U! C .J0(•u .'0 :J., ~. "N cript of the sa me. ~I i. ~The fo regoing record of the proc eedings upon the hearing of the abo'e I-0:o~cause i,s hereby approved and directed to be filed. I-0: :JoU .J< U <:E ~./o P.J. ,,_~,~;-,.';:',.a.' ........10 ,~....,.... ::...•.:_.--=-_._._'_......_-',...k~~•_••.•__.• "f:.h·,;£';'~.~.J.":~l'.:;,.,.' l . • ...~lenc.Q ~~ c.....r-c:::::I""'"'" '-_.-~ -.II ...::.:.[ ~".•.....- LQ. -'=',.., l'·j J I" -.~tI ,f -f.<I, 1 -, f , !)' I ~ ~tT.?~L ~t~"ic .;n~,.cat. ~' <i ,)..1..• "",1.\'. .. '"~'~4~:~'..'~~,,~~~.~~:-~..L--:'~~__~,~,~ .•:L Y :"\ fA' c. -_.j 3Jn tllr ~rp QUUS·'OJnurt of lIusllirtgton Qhtu~t!J ~ ,J In the matter of the Audit of Account in, Estate of JESSE v.MOUNTS,Deceased TO THE AUDITING JUDGE: :. No.1195 of 1968'··,19__,A.A. /' Enter__:~-O~U~r,--appearance far·_--.JA~co!co<.!o!:!"!'un~t!daalAnA;tb....._ N.B.-Couns31 ,shall,by separate pa:;>er,present a con ise statement of each. claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated ina separate paper. Councll suggesting proper distrib"ltion shall file a separate concise state- ment :n that regard. .\ 19~ ....' C" ,~. No.1195 of 1968 ,19.,A.A. In re Audit of Account in Estate of .JESSE V.MOUNTS,Deceased '. .-.AUDIT. Jrarripr fnr i\ppraranrr FOR Acc.ountant \i'- '.~---,; :" !' '.~. ZELT &ZELT Attorney .~'i.,\!-.2 •r t, ,r lin t~r {@rpl1anB·'mourt of lIIuBl1ington (ltonnt!) In the matter of the Audit of Account in Ests.te of,_J.:...-€':._s'_S_E__V_"_H-,--(}_u_Al_,_T_S_-I ------------,/ TO THE AUDITING JUDGE: No./1 q~_-O_F__,19_~_r.A. A. Enter I1~tlL.-l:-ppearance for LEa11/eEf' ELkS'PALSY ;l.(;,day of,M_~_v._.__,19_~_r_ N.B.-Counsel stall,by separate papel",iPresent a concise statement of each claim,witJi.supporting calculation of any interest claimed.Objections to an acccunt as filed,shall be oon::isely stated in a separate paper. Council suggesting proper distributbn shall file a separate concise state- ment in th£.t regard. <~~tl.t~'t-t'01 ..,~=I i 0 ~- I a>I OJ .~~i,..,..,~al ,..,~~'I~Irnril ~.S I-..,~..~~I'l'-N ;::l 0 ~I.0 ~"-<:.l :-.0 , <:.l ~:J '-.)<Q ~~..,«~~I0 '''''') ..,:e \u .s.~~;::l ~< OJ ~t-t ~!".....~c...::~I ,.........$.t -1--.-~_.. ~, ci ~I".!. Z '.~ .~. . j ::;-.."r.. .',.. In the matter of the Audit of Account in ;... JESSIE V:.MOUNTSEs~ate cif ---'--..:.-.,......:.:.....::..:~.;.:....I No.__________"19__,A.A. TO THE'AUDITING JUDGE:I;....-t·:·...; Enter_'----:.__0.;..,_U_r ,appearance for P.~n~sylvania , ;. .r....,-_ IChurchoftheCovenant,of Washington, McCreight,Marriner &McCreight N.B.-Counselshall,by separate paper,present a conci clain:.,witli supporting calculation of any interes claimed.Objections to an account as f::Ied,shall te concisely stated in a separate paper. Council suggesting proper distriJution shall file a separate concise state- ment in that regard.' . In re Audit of Account in Estate of ~ ~. -' No.,.,--, '-',I _________.19__•A.A. JESSIE V.MOUNTS AUDIT Jrarripr fnr 1\ppraranrr FOR .....,..;....."-......-.'---, ~~urch of theCovenan~;of ~shington,Pennsylva~n~i~a~_ McCreight,Marriner &McCreight by Attorney .-.============== .~2 I, ~ .f)\'.......... ..-.. ]n tqr Ql)rp ~uns ~mourt nf lIusl1itigtnn aInunty In.the,matter of the Audit of Account in :.Es~t,o~//~,4,'t TO T:-iE AUDITING JUDGE: No. -', E::lter__..!l>~(A~~,--appearance ror / cz,JH .Il--6 fIk ~J7~ lv:ldayof ~.,19/4~~. N.B.-COllnsel ·shall,by se:;>arate paper,present a concise statement of each cla::m,with suppcrting caleulation -of any interest claimed.Objections to an account as filed-,shall be concisely stated in a separate paper. COllDcil-suggesting proper distribution shall file a separate concise state- ment in that regard.- r << 1 Cot ....W I 0 ::: a>Q) ~. ri I,....,:.. a:l....,~ Ulfi:l Cot .S t+. ....,"J0-t+. =-<=-0 QtJ IX: tJ<11 :J :..0 ....~r:.. 0 «....,;a Cot::s<11 t+. Q).- o..W ~ Cottj:.. 0 ~ z I ...'.......'-...-.........,,,'~ Ii· i \~..... et' LAW OFFICES' ZELT &ZELT. 23 EAST BEAU STREET / WRAY G.ZELT WRAY G.Z;ELT 111 WASHI NGTON,PA.IS301 ,' February 20,1969 'Honorable P.V.Marino President Judge of the Orphans'Co'urt of Washington County Court House Washington,Penrisylvania Dear Judge Marino: AREA CODE 412 PHONE 225-3420 PHONE 225-222B I have opportunely discovered a copy of a Will of Jesse V.Mounts which was made in Aug!1st of 1958. You will observe in this Will that Mr.Mounts left his Estate in trust for his wife to receive the income'during her lifetime,and after her death the residue to be dis- tributed to the Masonic Temple Association,'ofWashington, Pa.,the Third Presbyterian Church;of Washington,Pa.,and' the Shriners Hospital for Crippled Children,Pittsburgh,Pa. Mrs.Mounts predeceased,Mr.Mounts;therefore,the residue was to be distributed to.the same residuary legatees who were named in his Last Will and Testament.It would appear ,to me,as Cl practicing lawyer.,that the copy of this Will would overcome any objections made by the Commonwealth of Pennsylvania. ~fuis will,obviously,have to be argued at a later hearing.I would l~ke to state that this Will,which I only found yesterday afternoon,would comply with the provisions of the Wills Act.Would you please make this a matter of record so that there ,will be no question about the validity of the copy of the Will,subject,to objection,'which I am in a position to prove. Very truly yours, CL 1 ,j'?~t:-~hrA./.d'Ii,'(~) W~ay •ZeIt ' WGZ:am Enclosure I I ..•..,.1.. ;'.t~.. Honorable P.V.Marino February 20,1969 Page 2 cc:John B.McCreight,Esq. Charles C.Keller,Esq. Artemas C.Leslie,Esq. Willia~C.Porter,Esq. ORPHANS I COURT DIVISION IN THE COrRT OF COMMON PLEAS OF WASHINGTON COUNTY~PENN . IN RE: ESTATE OF ~JESSE.V.MOUNTS"..C~Deceased.>":! ) ). ) ). ) ) ) No.1195 of 1968 .~ I;, zHEARING TO DETERMINE VALIDITY OF CHARITABLE BEQUESTSot-o.. (.:=...-t BEFORE:.'~ t=Cl~APPEARANCES: Ci .II 0( o Q :J., ;:.." ciI:g...I:oc..UI: l-I::»ou .I-: uj;: L.o TIME: THE HONORABLE P.VINCENT MARINO~ President Judge of the said Court. ARTEMAS C.LESLIE~ESQ.~of Pittsburgh,Pa., representing the Syria Temple,A.A.O.N.M.S. JOHN B.McCREIGHT~ESQ.~of Washington,Pa. representing the Church of the Covenant of Wash- ington,Pa . CHARLES C.KELLER~ESQ.~of Washington,Pa., representing the Commonwealth of Pennsylvania WILLIAM C.PORTER~ESQ.~of Washington,Pa. representing the Elks Cerebral Palsy Fund,Legat e. WRAY G.ZELT"JR."ESQ.~of Washington,Pa., representing the estate. Wednesday,February 19,1969,at 10:00 o'clock A.M. II': I N D E X 0 I WITNESS Direct•JOANNE P.DOUGLASS 5 ~... =c J.WILLIAM PAUL 11>..I..III -::CHARLES E.ENLOW 13...i:ic. i IQ ""'~I ii , .0( ~ t=02I-0eii...=:0 Q ::J... •r- CI Ii II .~ I-a:(.a.~a: I-m: -'(.,l:i,,; c.iDII:C '"e l , I EXHIBITS Proponent's Exhibits: .".A -•0(...•B ->.J;-g...jj L C -... 0II-0:: Q 0( ~ ti=CI Cl!-CI•ii .I~0 Q ::l."> j: "'"CI 0e:IIl-e: C)t-Ile: l-e: ;) C) U .4 ..I<u iLII.c· e A letter dated April 6,1965 to Syria Temple A.A.O.N.M.S., Bigelow Boulevard,Pittsburgh,Pa.,Attn:James A.Virieland, Recorder,from Wray G.Zelt,Esquire. Carbon copy of a letter dated April 8,1965 to Wray G.Zelt, Esq~,Washington,Penna.,from Artemas C.Leslie. Resolution of Sunset Lodge No.623 F.&A.M. 4 THE COURT:Mr.Zelt,the Court is ready.Proceed.Who is the moving party here? MR.ZELT:I would say the proponents of the will.Does " anybody disagree-with that?•MR.KELLER:Your Honor,I wonder if we can put on the record the exact statement of the purpose of this hearing.Perhaps Mr. estate of Jesse v.Mounts,deceased.Mr.Mounts executed a will Zelt can do that. ~z~~>-IIIZZIII~THE COURT:zoI-eIZ MR.ZELT:xIII~~ Let's have it. I will be glad to.Your Honor..this involves an in '68,and in that will-...-or '67. Honor,which we do not have prepared because we don't koow what will transpire at this hearing.But we propose to call certain bequests fail or are they valid.Now we will have certain law and But he died within 30 days of executing theYes. June 26. Now our problem here is whether or not these charitable I'd say we will file a brief would be the best way to do it to Your will. MR.ZELT: .,:ua:tiQ ~MR.KELLER: § c:J.., XI-,.. C't ltilI:IIIl-ll:oQ. IIIlI: l-ll: :JoU oJC uii:II.o • witnesses.There may be an ohjectionlto these witnesses testifying because there are certain lower Court cases that say that you can't re-establish an old will.by oral testimony. Now Mr.Mounts,in '66,wrote a will,the same will---or '65 ..with the exception and the only change he made was para~raph (C)"sub'-~C)of the fourth paragraph of his will.Now tha t was not to a ct.arity.We will call witnesses to testify or at leasbmake an offer to testify that the will he executed subsequently was copied verbatim except for the paragraph that I had referr.ed to. In other words,he did not change sub-paragraphs (A)or (B)of the fourth paragraph of his will.It is our contention that these cas es referring to the oral testimony referredtoJcreation of a charitable beques t,which differed from the previous will. We also,I think the Court is familiar with the Cooper case,if he isn't,it will be in my brief,that states that if the non-charitable residuary legatee does not invalidate the charitab e bequest,that the.charitable bequests;.;thereby become valid.That is 'in accordance with section:"--just a second here---71 of the Wills Act,1947,which specifically provides,I believe,as I have stated. 5 THE COURT: matter. All right.We are ready to hear testimony in the JOANNE DOUGLASS IS CALLED AND SWORN. DIRECT EXAMINATION BY MR.ZELT: Q Will you state your name please? A Joanne Douglass. Q And you are married or single? A Married. Q When were you married,Mrs.Douglass? A May 1"1965. 1---------,----------:-:---------------------------------------...-011, 6 MR.KELLER:At this time,Your Honor, weld like to have an offer on the record from Mr.Zelt as to the testim::my he proposes to extract from this witness. offer to prove by this witness that at the time of Mr.Mounts's• MR.ZELT:I'd be glad to make it.We 4( z<~>-enzzIIIII, Zo... CIz :z:en<3 ....ua:fii Q .J<uQ :I.., :z:..,.. N iiiII:III... II:oII.III II:... II::IoU .J<u i&:lI.o original will that on or about 1965"this witness was my secretary; that Mr.Mounts requested me,in her presence,to draw his last will and testament;that one of the bequests,residuary bequests that he desiredt,QJmake was to leave an undivided one third of his residua y estate to the Shriners I Hos pital for Crippled Children;that Mrs. Douglass"at my request,wrote to the Syria Temple in Pittsburgh and that at that time,in order to ascertain the proper corporate narr e of the Crippled Children's,or Hospital for Crippled Children,that Mrs.Douglass,whose name at that time was Joanne Porter, sent a letter signed by me which I will introduce as an exhibit, requesting the ~yria Temple to furnish me with the exact corporate name of the Crippled Children's HospitaL That in 1967 Mr.Mounts consulted me and told me that he would like to change the bequest to the Masonic Temple c~ Pennsylvania,which was the paragraph 4{C)of the will;and that he wan::ed to leave it,or the undivided one third of the residuary,to the Sunset Lodge No.623,instead of the Masonic Temple Associa- tion.That in answer to my---I have,which I will mark as an exhibit and offer,objection or otherwise,I have a letter from ---------..----------------------------...... 7 Attorney Artemas Leslie---by the way.Your Honor,may I introducl Attorney Leslie from Pittsburgh and ask that he be extended the courtesy of participating in this cas e? to haveyou here and you may participate in the proceedings.•THE COURT:Mr.Leslie,the Court is glad in in '67,this witness will testify.if given the opportunity.that she typed it from the original will of '65.she typed verbatim that entire will except ior paragraph 4(c)which was changed to confer 0( z0( ~>-III ZZIIIL Zot-oZ XIII ~~ MR.LESLIE: MR.ZELT: Thank you,Your Honor.- That after Mr.Mounts came Masonic Temple Association to Sunset Lodge 623. this offer of testimony is that it flies squarely in the face of the or bequeath the residuary,one-;-third residuary estate from the Your Honor,our objection to ., MR.KELLER: e- statute which is found in 180.7,sub-section 1 in Purdons Statute a will or codicil shall revoke or supersede a prior will or codicil validate the charitable bequest in the subsequent will.And the Wills Act.The pur pas e of the proof of the original will is to Unless the testator directs otherwise.if sudprovidesasfollows: executed at least 30 days before the testator's death and not there- ui0:1&1t-o:oIL1&10: t-o::::JoU .J<uiLl&.o• tofore revoked or superseded and the original of which can be produced in legible condition.and if each instrument shall contain an identical gift for subs tantially the same religious or charitable purpose.the gilt in the later will or codicil shall be valid.Andi-----r------.::...-----------------l--iI 8 this-is the exception,Your Honor,to the provision that death within I II 30 days invalidates the charitable giftj since Mr.Ze It is not offenin~ I here to produce the original will in legible conditioI\we feel that I j this testimony is improper. that you have detailed.do you propose to produce for the Court a testimony would be at all material and relevant to the issue unless testimony would be irrelevant to the issue. produce,in addition to the tes timony of this witness in the matters Of course.we are not arguing Unfortunately.Your Honor, The Court can't see how this Mr.Zelt,do you propose to l\'IR.ZELT: THE COURT: l\'IR.ZELT: THE COURT: you propose to produce a pr ior will or wha t we generally refer to Court.holding,just as valid as the original or ribbon copy of a will as a ccpy thereof,carbon copy,which iS,according to the Supreme afraid that if you cannot produce a prior copy of the will.that this copy or the original,either one,of the prior will,either executed or unexecuted? If you can produce either,we,will permit the testimony.But I am we are unable to do so. •~..:c>..J;-III....NL iI).. ":! XIII4:~ .:IJii:..III•ii ..J :!IJii :J.., ~ t- Oll riIl:....Il:I) L 1:1 IC:..IC::J 0IJ ..J~ 0i:L0 e this case now. THE COURT:We are ruling on this offer tha t you have made. l\'IR.ZELT:Right.I understand that.Your • 9 Honor.But we consider that under the peculiar circumstances of this case where there's been---and I can understand why the Wills Act reads that way---we have an instance here where sworn witnessE s will validate the two charitable beque,sts.If this was a change in the charitable bequest,I grant you,there would be no question.But as the Court has suggested,the original or so-called carbon copy we want to offer the testimony,if the Court desires to object,why, the pertinency of this testimony in any way unless you propose to pro::1.uce, ~z0(~>-IIIZZIIIII, ZoI-oZ x~0( :it of course that's the Court's ruling. THE COURT:Well,Mr.Zelt,we can't see of the prior will.·We feel that you cannot prove the contents of the prior will by oral testimony. AiR.ZELT:May I offer these two exhibits as part of this record and the Court can,of course,refuse to iiill:IIIl-ll:oll.101 ll: I-«:>oo .J« uii:II.o admit them into evidence ? THE COURT: rule on the offer. MR."KELLER: THE COURT: You may offer them and we will We have no objection. Do you wish to make a specific offer on the recore.of these two exhibits for the purpose of getting the ruling the reon ? (Stenographer marks Proponent's Exhibit "A"and Proponent's Exhibit "B"). MR.KELLER:Your Honor,we have no objectipn 10 to the :'nclusion of these two letters which have been marked Pro- ponent's Exhibits "A"and "B"in the offer.But our objection to the offer stands and -""ould include these exhibits. is sustained for the reasons given by the Court. the Court,the ol:jection of Mr.Keller to the testimony of this witne.s•~z~~ ~IIIZZIaIll. ZoI-oz :z:Cll0( ~ MR.ZELT: THE COURT: MR.ZELT: THE COURT: MR.ZELT: We understand that. As the offer now stands before We offer thes e exhibits. That is part of your offer:' We,of course,are granted .:uil-IIQ...~ ui5 ::l... :t..r-" an exception to all thes e objections. THE COUR T:Certainly.An exception is noted for the proponent. IVIR.ZEL,T:It looks like you I re finis hed, <Iia:~Mrs.Douglass.a:o,:I- 111 it (At the direction 0:the Court,off-the-record discussion was not l-ll::l8 recorded by the atenographer). oJ< ~'(witness excused). :lI. ,0 witness. THE COURT:We are ready for the next J.William Paul 11 J.WILLIAM PAUL IS CALLED AND SWORN. DIRECT EXAMINATION BY MR.ZELT: Q Would you state your name please? •A Q J.William Paul. Where do you live~Mr.Paul? Did you know Jesse V.Mounts during his lifetime? that at the time of the execution of the las t will and testament that By affinity I mean were you married to any member of--- Did you have any relationship to him by affinity or otherwise? Your Honor,for the record, The Court will entertain an offer. We offer to prove by this witneE sMR.ZELT: MR.KELLER: THE COURT: Mr.Paul accompanied Mr.Mounts to my office;and that Mr.Mount~ Yes,I did. Do you want me to make the offer now? 632 East Beau Street. I was married to Jesse's sister.I was his brother-in-law for 39 years. we'd like Mr.Zelt to make an offer of the testimony of this witness.iiia:IIII-a:olI.\1/~ I-a: :Jo U oJ<o i&:II.o .,:o~A!!?Q oJ~QL) i5 :J., %..r-N ~z A~>oJ>-~QzIII II. iAol-e~Q II~~ 1_ informed me in the presence of Mr.Paul that he desired to change the paragraph in question~that is 4 (C)~leaving one-third of the residuary,his residuary estate to the Sunset Lodge 623 instead of the Masonic Temple Association,to whom he had previously left it. And ttat he was present during the conversation between Mr.Paul • 12 and me or Mr.Mounts and me and that he waited there and that my secretary went out and retyped the previous will,changing only 4 (C)of the will.And that he said nothing whatsoever about revokin§ paragraphs (A)and (B)"which relate to the Church of the Covenant and the Crippled Children's Society or the Shriners'Hospital. which is shown by these papers.In other words"these papers~as I will prove by Mr.Leslie and by---after I receive the proper corpor te ~z~~>-VI ZZIIIIL ZoI-"Z x: "oC~ THE COURT: of the ::>revious will ? lVIR.ZELT: name--- THE COURT: Mr.Zelt,do you have the date We have the approximate .dat~~ In other words~the will would 1e dated,that is the previous will,shortly after thes e communications. iii lI: III l-ll:oa.111a:: ,I- 0:;>oo ..J< uii:II.o April 6. MR.ZELT: MR.KELLER: IVIR.ZELT: THE COURT: That 's right. April 8,1965 is the last will. That's a reply to my letter of So that the will which we are referring to as the prior will ,was a will dated sometime after April,but in the year 1965. MR.ZELT: MR.KELLER: Definitely. Your Honor"we would object to the admission of the testimony of this witness on the same ground ;::mn fn"Y'the same reasons stated in our objection to the offer of 13 testimony for the prior witness. THE COURT:The Court will sustain the objection of counsel unless it be shown to the Court or unless part of that she would testify also that the prior will was drawn shortly the offer will indicate that the prior will or a carbon copy thereof eithpr executed or unexecuted is to be presented to the Court for our ins pect on. May I include in the offer of Mrs.Douglass No objection,Your Honor. Very well. That's all,Mr.Paul.Thank yc u.MR.ZELT: lVIR.KELLER: THE COURT: after receipt of this corres pondenceJ (witness excused). .•0( z0(>.J>-UIZZIIIII, i. 0..Clz' :z:UI0<~ ..=uii:.. UI•Ci .J0< U Q :::l., ~CHARLES E.ENLOW IS CALLED AND SWORN.,.. C\I \ ~DIRECT EXAMINATION BY MR.ZELT: III..II:~Q Will you stateyour name please? 11/ II:..~A Charles E.Enlow.ou ~Q Where do you live,Mr.Enlow?u i&:...oA 200 North Wade Avenue,Washington. Q What is your occupation ? A Trust Officer,Pi::tsburgh National Bank. Q Mr.Enlow,before we get to the part that you are going to object to, have you any official capacity at the Sunset Lodge No.623? A I'm a trustee. Q 14 And as a trustee,do you know whether or not a resolution was passe~ concerning the validity of certain charitable bequests made by the late Jesse V.Mounts? I do. Do you have that with you? I have it. May I have it please? (Stenographer marked Proponent's Exhibit "Cl'). I show you Proponent's Exhibit No."c"and ask you to read that to the Court.Rmd it on the record. "At a regular meeting of Sunset Lodge No.623 F.&A.M.held at 44 West iWheeling Street,·Washington,Pennsylvania,on February 17,1969,at which a quorum was present,the following Resolution was adopted: RESOLVED,That Sunset Lodge No.623 F.&A.NI, being one of the residuary legatees under the Will of Jesse V. Mounts,deceased,does not and will not contest the validity of the charitable beqt.:.ests established under the Will of said Jesse V. Mounts,who died less than 30 days 'after the execution of his Last Will and Testament,and that the Trustees of Sunset Lodge No.623 F.&A.M.,or anyone of them,be and they are hereby authorized to execute any documents or take any action necessary to have the Estc.te of Jesse V.Mounts distributed in accordance with his Last Will and Testament."Signed Robert T.Gaus,Worshipful Master Mr.Enlow 15 of Sunset Lodge No.623 F.&A.M."dated February 17,1969. Certification -"I hereby certify that the above is a true copy of a Resolution adopted at a regular meeting of Sunset Worshipful Master,and that John H.McWee,J.William Paul,and on February 17,1969"and that Robert T.Gaus is the duly elected Lodge ~o.623 F.&A.M.,at which a quorum was present,held Mr.Enlow,is the resolution that you read which I believe is marked I'm sorry,I didn't show that Would the Court indulge us for Surely. Zelt:) THE COURT: MR.KELLER: MR.ZELT: Number 623? Charles E.Enlow are the duly elected Trustees of said Lodge." Proponent's Exhibit "c"..is that the official act of Sunset Lodge to you.I ·apologize. Signed Robert L.Robertson,Secretary,dated February 17.1969, with the seal of the Lodge'attached~ just a moment,Your Honor? lfia: IIII-a: g(Cohtinued examination by Mr.a: I-gQ u ..IC uii:lI.o .•0( zc>..I>VIZZIIIA. i0l-e>z ff :rVIc~ ~~ II:I-CIl•0 ..I~,' u O':l., x~,... N A It is. Q Now I will make another offer after you cross'examine. MR.KELLER:For the record,at this point, Your Honor,it is my understanding that the purpose of this resolution, is to validate only the first two subdivisions of paragraph four of the 16 will,.that is the residuary bequest of one-third to the Shriners' Hospit3.l and the residuary bequest of one-third to the Chu:tch of the • Covenant.But that this does not include the bequest in paragraph three of the will of $500.00 to the Elks Cereb:hal Palsy fund of Washi 19tonl Pennsylvania Lodge.Is that correctl Mr.Zelt? of the resolution which has been referred to would not affect the Cour:'s ruling any more than other counsel's understanding of the 0( z0( :i>-CIIZZIIIIL ioI-oZ :J:CII 0( ~ THE COURT: MR.ZELT: THE COURT: Let me see the resolution. I think it's a question of law. Mr.Keller,your understanding resolution.The resolution is before the Court and the resolution broad enough to include an intent to validate the bequest of the I_ I ..:uii:I-CDii .J0( U o :l... %..r-I'll will have to speak for itself• MR.PORTER:The resolution is certainly are residuary.Certainly,the language of the resolution is broad Cerebral Palsy Association.It's a question of law whether it falls into the same category because it's a specific legacy and the others question?At the next meeting of the Lodgel official meeting of May I ask Mr.Enlow anotherMR.ZELT: enough to include that. ltill:IIIItoQ.IIIa: l-ll: :loU ..I 0( uii:II.o• the Sunset Lodge Number 623,will you secure another resolution if the members agree that the bequest of $500.00 to the Elks Cerebral Palsy Fund you do not pay due or do not wish to invalidate? A I can do that~but it was my understanding when this was drawn that 17 this was broad enough to cover the whole larguage of the will.May I see that,Judge? Palsy Fund of Washington is not a charitable bequest.Is there? that tte bequest in paragraph third of $500.00 to the Elks Cerebral• THE COURT:There is no one here contending Jesse V.Mounts distributed in accordance with his last will and any documents or take any.action necessary to have the estate of Mr.Enlow?I'm sorry I interrupted. Enlow and coun3el have stated,that the resolution is certainly We are not,Your Honor. It would appear to me ,as Mr. MR.KELLER: THE COURT: Your Honor~this says,'Cloes not and will not contest the validity of Mounts."And then further,authorizes the trustees to execute clause are inve·lved.What was your statement going to be there, broad enough teo encompass that.And I don't see how counsel can the charitable bequests established under the Will of said Jess e V. rely on its interpretation thato.Q.n~ythe bequests in the residuary Is there anyone contending that that is not a charitable beques t?«z0(~>III Z Z1&1II. iol-e!Z X III0( ~ ..:~lI:I-UIo .J0( Uo :J., :z:I-r-NA iiilI:1&1 l-ll:oII.IIIlI: l-ll: :JoU .J 0( Uj;: '"o • testament.Jin no place is the residuary clause of the will referred to. MR.KELLER:Your Honor~it seems to me that this may be a question of law and I am referring here to the fact that the la,?sing of the legacy to the Cerebral Palsy Fund involves 18 a different section of the law,since this is a share not in the residuE as opJ:osed to the bequests in th'e residue which are covered in a says.It I S not confining it to the residuary. the Resolution itself is concerned,it certainly is broad enough to to which I am sure Mr.Keller will object.I offer to prove by this include all charitable bequests in the will,because that is what it Now I will make a further offel We understand your position. It is a question of law,that If the Court please,isn't that At this point,Your Honor,we That may be so,but as far as MR.ZELT: THE COURT: MR.ZELT: THE COURT: MR.KELLER: THE COURT: is ~orrect. and testament,that he conferred with Mr.Enlow and explained to witness that just prior to the execution of Mr.Mounts's last will a q'.les tion of argument at a later date? bequests in the residue. be statutory reason for handling that bequest different from the to get on the record at this point reference to the fact that there rna II are taking no position on that.This may be true.I just wanted different paragraph of 20 Purdons,180.14,Rules of Interpretation. ~ Z~>oJ>-1/1ZZ'"0. i0l-e>z :r::1/1~~ .:uii:I-1/1 Q oJ00( UQ :J., %l-I' N iiilI:'"l-ll:00.'"lI: l-ll::J0V oJ 00( Vi;:lI.. 0 , i! I r I i e I , " II .• I I i I I I I I I • I Mr.Enlow that,he was going to change his will only to the extent of leaving a one-third of the residue to the Sunset Lodge No.623 instead of the Masonic Temple Association.· Mr.Enlow 19 MR.KELLER:If it please Your Honor"we would make objection;to the offer of this testimony on the same groun s as we obj ected to the offers for Mrs.Douglass and Mr.Paul. unless it further be shown by the proponent that a copy of the prior•THE COURT:The obj ection will be sustained, will either executed or unexecuted will be made available to the CourL. purp'Jse will.the money be used,if you can tell us? receives some portion or all of the bequest under this will,for what <z<,~ III ZZ\&la. iol-e>z :z:III 0<~ . 'MR.KELLER: MR.ZELT: One question.If the Lodge This is objected to,Your Honor. this is a charitable institution is not at issue.The question under Don't you admit,Mr.Keller,that this Lodge is not a charitable •ins titution? MR.KELLER:If it please the Court,whether the money,if received,would be put to. the statute is whether or not the he<1-uest is for religious or charitab e how they are going to spend the money?They haven't got it yet. purposes.And I therefore wanted to ask this witness what purpos e How does this witness knowMR.ZELT: iiicr \&l I-croa.\&lcr I-cr ::JoU .J< ui&:lI.o r THE COURT:Well,I think we have the cart head of the horse here.It's immaterial how the organization is going to s pend its money,if it be a charitable organization.And under the statute all that we have to know is that the recipient is a charitable or religious organization.If it is,it can be assumed tha Mr.Enlow they will spend the money properly under the terms of their charter. We can't suppose that they are going to violate the terms of l their 20 would agree that the Lodge which is here at issue is not a charitable• charter. MR.KELLER:Your Honor)in this case we cC ZcC~>-IIIZZ1&1~ Zo~ClZ :J:VIcC~ body,and therefore,the lapse of its bequest is not involved,unless this body were to use the money for charitable or religious purposes. And I might)by analogy,refer to paragraph three of the will where the bequest is :0 a Lodge,which is also not a charity,but is obviou~ly specifically for a charitable purpose"and therefore,a charitable I.bequest. MR.ZELT:He's already stipulated that it isn't a charitable institution,so that ends that. THE COURT:Where is it stipulated? not a charitable agency and we would not so assert. The Sunset Lodge No.623 is," iiia: 1&1I-a:o~1&1II: I-a::>ou ..JcC u iLlI.o MR.ZELT: it's not a charitable institution? MR.KELLER: He just said so.Do you agreE MR.ZELT: THE COURT: I think that ends that question. Then it would make no differen e on how the proceeds would be dis posed of.If itIS not a charitable , institution)which is covered by the act)then the devise to them would be good.And they are waiving their right. 21 MR.KELLER:.IYourHonor,the wordIng of the i statute is any bequest or devise for religious or charitable purposes j! And lam merely inquiring whether we have such a situation here. In other words,a gift to·a non-charity can still become a gift within the definition of a charitable organization. three of the will,which is a perfect example of a gift given for .and as such,may be subject to the lapse provisions of the Wills gave me 250 bucks last year,11m not a charitable organization,but There's nothing in the will I don't think so. YouIre implying it did. I didn't say it did,Your Honor. I'm referring to paragraph If the Court please,if somebod IT MR ..ZELT: MR.PORTER: MR.KELLER: MR.ZELT: MR.KELLER: MR.ZELT: itself that indicates that,is there? charitable purposes to a non-charity. I donate to my church.That certainly doesn't make me,bring me Act. for religious or charitable purpCE es if it's to be us ed for that purpos,e, i•:!...:c:-.J:-0......jj L ~t-g ii0( ~ .:c.ii: t-Il•CI ,jJ :! !!! 0 :l.., ~t-GI aI:u l-I:ac..uI: l-e;) (l V .J-: toii:II.(. e MR.PORTER:No.This gift is not to the Elks Lodge.This is to a particular fund which the Elks Lodge raises.But it could be shown,if this became an issue,that the money which the Elks Lodge raises is not spent by the Elks Lodge, it's spent by the Cerebral Palsy Association.And it's simply turned over to them and used for their purpos es. 22 that it's to be used for charitable purposes.They can go out and There's nothing in the bequest in the residuary legatee indicating• MR.ZELT:We're talking about Sunset. buy a swimming pool with it or whatever they want to do. but I don't think they can go out and spend it for charitable purposes . a questi·:m if he could answer.I think it was a proper question.If that into the future of how they are going to spend money that they ..;) I-., :!!: .:.J ii:I-!!a ,oJ !J 5 ::l., x haven't got yet? MR.KELLER: MR.ZELT: MR.KELLER: This may be true,Mr.Zelt. How are you going to project Your Honor.I asked this witnes s he can answer it.I think we are entitled to the answer.If he being irrelevant.inco~petent and immaterial. ..... wiI:"-I:) L"I:-I: ::loJ.J .J ( .~...II..J can't,he should so state. MR.ZELT: THE COURT: I obj ect to the question as We are going to sustain the objection.We don't think it is relevant to the issue. MR.KELLER: this wit:less. (witness excus ed). MR.ZELT: I have no further questions of Would the Court relax the rules?It's my recollection.Your Honor.that you cannot take the 23 the witness stand 3.S an advocate.But after you have relinquished your advocacy,that you can be called as a witness.Is that the Cour 's recollection? THE COURT:The rnatter is within the dis- counsel at this time. cretion of the Court.And the Courts have often stated that one who I will call Mr.Zelt,who is withdrawing from participation as is willing to stipulate that if Mr.Leslie were called,and he is not Very well.The stipulation With Your Honor's permission. I think Mr.Keller,Your Honori' I would so stipulate,Your uHon r. MR.ZELT: THE COURT: MR.KELLER: !VIR.LESLIE: (At the direction of t.he Court.off-the-record discussion was not Exhibits "A"and "B"are correspondence between him and me. is approved. is concerned in a case may testify with the permission of the Court being called,he ","ould testify that the letters marked Proponent's of the case.So i'f he is finished with the participation in the case, but it is n<;>t proper for that person to thereafter resume his advocac it is pr':>per for couns'el to tes tify. •~z~>oJ>-IIIZ ZIIIII. i0~0 Z % III~~ .:ua:l-V)•Q oJ~ <,) 0 :l., :I:..r- N rtiIlIIIl-II0II. l&l Il l-II:J0U oJ~ u ii:II.0 e recorded by the stenographer). MR.KELLER:For the record then,it is stipulated and agreed by and between all counsel of record that Mr. Wray G.Zelt,Jr.,if called to testify,would--- i 24 MR.ZELT:Corroborate the testimony of Mrs.Douglass and Mr.Paul. case have no objection to the continuing participation of counsel.• THE COURT: Zelt in the case.Is that correct? And that other counsel in the think the questions from here on are legal questions. by the witnesses Douglass and Paul actually constitutes a com- Your Honor,we have nothing to offer in the way of evidence.We this is not the tim e for argument,but I would like to suggest for Mr.Porter? I would Jy.st like to suggest,anc On behalf of the Commonwealth Proponents res t. We agree with that. The stipulation is approved. So agreed. MR.ZELT: MR.PORTER: MR.ZELT: MR.KELLER: MR.KELLER: THE COURT: THE COURT:, pliance with the section of the Wills Act that Mr.Keller first brougl t Your Honor's consideration that the testimony which Mr.Zelt offerE d 0( z0(:; >-IIIZ Z IIIGo iol-e>z :z:III0(~ ~!:!a:I-III C .J0( U C:>., :t..,.. cot iiia:IIII-a:oGoIII II: I-a::>ou .J0( u ii:II.o to Your Honor's attention.I think what Mr.Zelt was doing was offer:'ng to prove that the 1967 will is a copy in legible condition of the 1365 will,with one exception which is specified.I think the .testimony would have met the--- THE COURT:What do you mean by a copy? 25 MR.PORTER:The witnesses were prepared to testify and offered to testify that verbatim,word for word,the H 65 will was copied and became the 1967 will. •MR.ZELT: THE COURT: That is the question. That is a question for the Cour to decide.We will take that under consideration.The decisions:!:z 0(~>-IIIZZIIIII. Zo..elZ ::tWI 0( ~ haven't gone that far yet. MR.PORTER: blow for better law. MR.ZELT: This is the time to s trike a That's what we're going to try t-:'oii:I-UIa .J0( U o :J., :t..r-N to do. (At the direction of the Court,offthe record discussion was not recorded by the stenographer). (Proceedings Closed). I hereby certify that the proceedings and evidence are contained cause,and that this copy is a correct transcript of the same. ~~1~St~;;~~~"",1. Transcript completed -March 4,1969 (jl The foregoing record of the proceedings upon the hearing of theabo~e f rriIl:IIIl-ll:oQ. :i!fully and accurately in.the notes taken by me on the hearing of the above I-0::JoV .J 0( u ii:...o (7{i cause is hereby approved and directed to be fUed. :By the-Co.urtr..,-0 ~\l·AJ(---o~~':J. Date: v \ .'~.1. '1-..-, I ., .,l .~.,;..,.~..c.J. ..".' :.....• •,1·.l...:-".~ ,j.,\,I I~~~<~,,J "~rAt.~.'! -~. "..#'..1-- ."J #-,.<",f.'"",,~' ~,:( J' ,.J 1 " ,..J C1,..-,-;, '('") s>•I~.".;;I,Q):>'(..1')• f I •• ".,......... ,....~if " ".\'~\h"L • .. ,. .' J .,: r. '.(Y • I',., ," ..'),'-',J" " )'-..I '. "' Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF WAS.HINGTON . and say S .......,19._p...7..,r testate 'leaving a last will,copy of which is hereto attached.} [YE<lr)LMHXX!X ..ZELT..&ZELT.,..At.tor.ne.ys at Law . 23.East ..Beau.S.t.,.Washing.ton,..Pa.•...1530.1 . (!lay) IMPORTANT:This return must be complet~d in detail and filed in duplicate,'w~th will attached,with the 'Register of Wi]ls of the County where decedent 'resided;Return is due within one year after date of death,unless an extensiJn is granted by the Secretary of Revenue.ction 703 of ___the_Jnl1~rit!lnce_!ln!i .E.!:!t!lte .~ax A,ct ·)f l~!>L)__~S_~;_~~=~::::::::}:::UA:;:OF .(State full name 0:decedent) Late of ..Nor.th F.ranklin.._..';L'wp..•...,.Co-m~y ~Washington County::,:.rPe::::~::::__::-_-_=::~_-:},,' ..............................WB.A.Y.G.•......ZELT.,.JR+..,~:.. of the estate of the above-named.decedent being duly sworn,depose S Decedent'dJed .J.:~Jy ..Zl1 . (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. That as such Executo.r deponent i3 familiar with the affairs of said estate and the property con- (~;x"clltor-Ad:n ini8trator) stitutir.g the assets thereof and their fair markEt value. That at the time of death there was no safe der:m:it 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 followir:.g:- NAME AND ADDRESS OF BANK OR OTHER INSTITUT(ON IN ~HICH 'DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINTHOLDERSTODECEDENT That the contents of said safe deposi~box or boxes are itemized under Schedules __B~__of this return,with the exception of the following,for ~he reasons hereinafter set forth: That Sc.hedule:A attached h,er~to and made part hereof sets forth full v and in-'detail all the real property in the Common~ealth of Pennsylv~iaof which decedent died having an interest therein.It also sets forth the mortgage encumbrances upo~each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets for~h in the columns pro.ided therefore the assessed valuation of each of said parcels,the estimated market value thereo:f as (of date of death of decedent. That Schedule B attached hereto ahd made part hereof sets forth fully and in detai~~',~,P~,:~onal prope:-ty Y;heresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's Lmnectl.ate possession,standing to decedent's -'c;e,di-Cl'h-banks.'~""\.-......:......-'.;:',.."of deposit,savings banks,trust companies,or other institutions,whether individuallY,':)Q.i':hi trust 'for- any other person or persons giving also separatel~the accrued interest thereon,if an~,....,dOwrr::-toth~las·t ..~.,t-~.interest day prior to decedent's death in the case of savings banks,and to the date ~f'decedent's.~eath. in aU othe:'cases;-all bor:d~,postal saVings,treasury certificates or notes and ot~!t;'~~!i~nc'e ?!:in~.::-:. debtedness of the·United States to the decedent;all obligations,whether by statute~l">ag~:ement_.tl1~•.•. ".,,,",..."are designated as tax free,of the Uni ted Ste.tes,or any state,or political subdivisiol)ther.e6f~·or of,,/....--" any foreign country,wh~ch are owned at the time of death;all wearing apparel,jewelry,s{tver.l'~,r;'~,\\P'ic- tures,books,works of ·art,.household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of :vhatsoever Idnd or na.ture,left bydecedent,together with the fairly estimated market value thereof;all tonds and mortga.(!:es held by decedent and of all claims due and owing decedent at the time of death,and ~ll promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of wbatsoeveT nature,with interest thereon,if·:any,giving the face value and estimated fair market value thereo~,and if such estimated fair market value be less than the face va.lue,it sets forth triefly the reasons for such depreciation 'as ',,0 each item;all moneys payable to the estate from life insurance policies carried by decedent;all annuity and endowment contracts the proceads of which were paya~le upon the death of ~he decedent;and all the corporate stocks and dividends due thereon and unpaid as cf the date of death,bonds and a.ccrued interest thereon to the date of d~ce dent's death and other investment securLties owned by the decedent at the time of death,with the market value thereof at such time. .. • In the case of securities of close or family corporations,the values reported.are as far as possible sUbstantiated by financial statements of the corporations,showing t~e assets and.liabilities thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such in~erest there is annexed to said schedllle,financial statements showing the assets and liabilities of said c:>-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other racts pertaining to ~hel;l~~.~n~ss.as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.....It should also set forth in itemized form,together·,with the fair market value thereof,any,..·other property owned or bequeathed by the decedent at the time of death.. .."\..~._~"•._..r The Schedule C attached hereto and made part hereof sets "fOrth a;tr~e answer to 'each inquiry contained therein and in the case of transfers ofproperty,real or personal,'within two'years of decedent's death,in contemplation of decedent's death,or intended to take effect in pos~ession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to.whom,transferred,the relatiQriship of the transferees to the decedent,the proportionate share recei~ed·by.each transfe~ee and all other 'facts of·a pertinent nature regarding said.trans.fers.111 tl1e case of transfers intended to take effect in possession or:enjoyment at or after d~ath,there Is also attached to the sch~d~l.~:~·~~Py of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said schedule a list of all property,real and.personal~with its value,which passes·at decedent's death by virtue of the exercise by decedent,eithe'r'IndiVidually,or jointly wi th another,or any power of appoint- ment vested in decedent,::either ,i~~ivid1!al:l~or ?)int~~,by the Will,deed,or other instrument of another, With a copy of the instrument creating such power attached to the schedule• • .I..)•.._..."-:.f:;:.::.l:":.,.~.I .~• That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in.the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto .and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of.~ersonalty,plus the name,address.~nd relations~ip,if any, of co-owners to the decedent.· That Schedule F attached hereto and made a part hereof sets forth fulLy and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family ex~mption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;.cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of '\.death;taxes accrued chargeable for period prior to decedent's death .(except.those allowed under Section 651 of the Inheritance and Estat~Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assesseg can be reassessed in accordance thereWith• .../ That theto'tals of;·the appropriate columns in Schedules "A","B","en,"E",an:l."F"as directed the~ein,. have been carried~forward and properly registered in the Sununary• ....\.,'';,.;/..../'/..,;,. ..:~~~.,~'~-~~~,~~-~~~~JC~••~.. ,",:."Subsci%ed:snd sworn to before me this .."~....,itt~·-s·".:':,;.~"..::f..:;,~t~;day of Se..p.temb.e.r 19 6.8:~~.~¥~.%~~~.L22~~...........................................2.3....E~::.~~;1;~.,~.~I0-·~.:.AfICE L MILLER (treet ~ber) "\.l',;s l .Notary·,Public,Washington,Washington Cu Wa.s.h..ing.t.o.n.~Penna 15.301 . .My Commission Expires March 20.bt2 (City or Town and State) .NOTE:.\Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest'in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. R,[C-S4 (\-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER ItJHER1TANCE TAX RESIDENT DECEDENT' ;".'--.. j.. SCHEDULE HA'" .REAL PROPERTY .,,'2. (3)I DEPARTMENT VALUATION CAUTION (Do not write In this space) (2)• ",,ESTIMATED,.. MARKET 'VALUE (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH The real prope,rty located In the Commo!'lwealth of Pennsylvania should be described by lot and block number,street a"d street number,together wi th a general,descrlptlon of the property,with a reference to the record of the conveyance b)'~hich the decedent took tille;If a farm'state number of a- cres;also stalement of mortgage encum~rllncesupon each parcel at death of decedent,Taxes,assessments,acqued Interest on mortgages,etc"are to be lI&.ted on Sc;hedul.e "F"and must nof be deducted.from this schedule. Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property hdd by the .de.c·edent as tenant in common with a~other or others,should .be identified as to quantum of interest and the estimated value should be that of the decedent's interest only.---------------------r--------.-----,.;-,-----: ,. House 'and tract of land (19.886 acres) situate in North Fr.ank1in Township,~ Washington County,.fa.See Deed BOO.k ~ol.1097,page\,312.'.~.~~.£,~~K~'r-r ~-:~/~)r~~7 .. (.'J",c?--fp r f ( '. ,. Insert this total opposite "reallProperty",Schedule CIA"in the X X X X X "As Reported"column on the lost page of this return. .,/ $18,500.00 ~<"-L.-'-'. I RCC-35,..... ,_.COMMONWEALTH OF PENNSYLVaNIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY INSTRUCTIONS:This Schedule ~ust disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta;gible.personal property,titled in the name of the decedent,but payable at death to another cr others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first'(e.g.jewelry,wearing appafel,household goods,and furnishings,boo'ks,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and.in bank,.-,.stocks,'mortgages,notes,to/i;ether with accrued interest or rl1Vidends,salaries or wages,insurance pay- able to the estate or firluciary in sairl capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though locatec outside of the State,at the time of death,should be listed in this'schedule. ·Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEl'.VALUE DEPARTMENT VALUATION (Do not write in this'~pace) 1. 2. Cash in safe deposit box -Pittsburgh National Bank,Washington,Pa. Cash on hand $1,389.0( 60 ..0( 3.Checking'Account -Pittsburgh National ,/ Bank,Washington,Pa. 4.Savings Accounts -Mellon National Bank &Trust Co.,Washington,Pa. Account No.2458 Account No.1589 7,204.55 11,410.9~ 5.Savings Account -Pittsburgh National Bank,Washington,Pa. Account No.6994 lO,823.8C 11.3 she Masonic Temple~Assoc.of Wash.,Pa. 10.,4 -$1,000.00 Borough of vlest Alexander Paving Bonds 7.Net proceeds of public sale of household goods and contents located at 85 McElree Rd.,North Franklin Twp., Washington Co.,Pa. ,...., 4,402.0C ..7/;',1){;Y!1~;60,. ;'7!r I';'""b/O'O 6 ()J200.0C .~n....(';'t··,'•'I, \ 2,082.5(01/01:1.{;O , \ 4;OOO;•.OC "00 00 .0 (; ~;\ No:ValuE \ ,\r,.../ 11,397.5 3,4l9.0c Savings Accounts -FirstiFederal Savings &Loan Assoc.~Washington,Pa. Account No.S-76l8 Account No.20022 "6. 8.2 Cameo gold rings,1 Cameo necklace, 1 gold chain and 3 dia~ond rings 9.35 she Continental,Can Co.Connnon' Stock @59~ Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. 13.1 she Washington County Agriculture Fair 14.10 she Jersey Cereal Food Company - 15.120 she Washington Brewing Company 12.2~she First Bank &Trust Co.of Washington,Pa.No ValUE <.. No ValUE I No Value No 'Value x x $58,224.16 5ff;~c1 'f,1(; \ \. \ cmmOW'{EALTH OF PENNSY:LVANIA Tfu\NSl~R INHERITANCE TAX ~~SIDE~T DECEDENT SCHEDULE "c" TRA.N~,FERS (1)Did decedent,within two ~eB.!rs of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)No (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)No (3)If the answer to (1)or (2)above is in the affirmative state:Not applicable. (a)Age of decedent at time of transfer __ (b)State of decedent's health at time of m'aking the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor~~hieh was to take effect in possession or enjoyment at or after his death? (Answer yes or no)~o ' (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)No (b)What was the transferee's age at time of decedent's death?Not applicable (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or imp~iedly reserves for his life or any period which does not in fact end before his death: .(a)The posses~ion or enjo_~ent of or 'the right to income from tht'property trllnsferred? .(Answer yes or no)~o ., (0)The right to designate the persons w~o shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)No (6)If the'answer to (5)(b)ab:>ve is in the affirmative,state whether the right was reserved in decedent alone or others Not applicable. _(~)Did decedent in his lifetime make a transfer,th:!o consideration for which was transferee's promise to pay inco~e to or fo~the benefit of care of transferor?(Answer yes or no)No (8)Did decedent,'at any time,transfer property,th:!beneficial enjoyment of which was'subject to Change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of .transfer-or by op,eration,of law?(Answer yes or no)No ' (9)If the answer to (8)above is in the affirmative,was the power to al ter,amend,or revoke the inter"': est pf the beneficiary reserved in 'the decedent alone or the decedent and others? (An~wer yes or no),No .' NOTE1:The.answers.to these questions should be ~upported by affidavit by the attending phrsician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,'set forth below a description of the property' ·transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.S~bmit copy of any trust deed or instrument,if trans"': fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules 'A,B,~or E. ITEM NONE- DESCRIPTION / MARKET VALUE (Estimated)DEPT.VALUATION. (Dept.Only) '. Insert this total opposi~e "Transfers",Schedule "C"1n the' "As,Reported"column on the last page of this return. NONE ,. COM?-h)NWEALTH OF l'l::NNSYLVANIA THI\1\SlTH.INHERITANCE TAX rtF~.IDEN':'DECEDENT SCHEDULE "E" JOI~TLY OWNED PROPERTY nSTRtTTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly lI'i th another or others,inch:ding intangibles,standing in the name of the decedent and others.List real estate first,as entireti~s,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and piace of record of instrument effecting vestiture,but do not include entireties or out o,:f state real·estate vc..lue in estate valuation column.Personal property should be listed as in Schedule'"B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent. Description of Property,Date of Acquisiti·)n;Name I Unit perce-;;tage Estate Address and Relationship of Co-Owners,and Place 1 Value Share Valuation of Record of Instrument,where Real Est9.te.I NONE" DEPARTMENT VALUATION CAUTION-Do not IVrite In This Space. Value of Value of Entire Decedent's Property Interest IIII I Ii Insert this total opposite "Jointly Owned Property",Schedule ·"E" in the "As Reported"~olumn on the last page of this return. j ~",IIro.u ~~r:,•.•• RCC':3T"(12-63)C'O;~1~lONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BE'NEFICIARIES ""...... .'., BENEFICIARIES·AND ADDRESSES· (State f~ll names and a~dresses of al~who have an interest,vested,contingent or Jther wise,in estate) RELATIONSHIP (If step-children or illegitimate children are involved,set forth this fact.) SURVIVED DECEDENT STATE YES OR NO DATE OF BIRTH INTEREST OF BENEFICIARY IN ESTATE I.---------------+--------f-----+------+----------- -,, "r.!•..-.-•'_4 I'~'"' I ".. I : ~ ". Deponent fUrther says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE i _.-..'~__u_,._~_~__~~--,-~-------- ~IATTER OF THE APPRAISEMENT Late of ..No.r.th ..Franklin..Township.... I~ •t.e). .~'" ...:/'. (J'Jc::II "~ ~:> ..............:::x:s II '. W ·W en >-<: (") ?"?"?" c'5 ~~: (Executor-Administrator must complete "As Reported"column #1.) 0 ....,'"d :::x:s......('l)('l)0 I\)...e.'"::s '"'"'"0...,.,::s '"d....,('l)e....... I\)'"0><'"d "0I\)('l).r:r ...... (D 0 ~"0 trl ('l)... '"1'+....'<I\)....('l) ........ ~~~~~~..., o...J ~~U"I ~;;:0\0 :00 :00 '"..='v ..:'-1 CD )'->Vi ;'.......N :NO"O-:+:--:.p-.'0 ~-:.:........ t-a :1-'0 8.-:<J"~O\:0- """t::~~: I' ;. f, ~(.. f \' I jI, 1 J 1 i .r• ..Jl.{ (1. .~. -- ~ I~, "'j" r ..L.. 1i'" I ..................."'r" \ l Year .. ~i-'it.......·----,--:. ~~"""Ii!o 1-..o ~ ~ P.Il THE OF THE ESTATE OF ....................... . Deceased !No. .. f\.) l\) ;-, f;'j2 (;)c/) -.,.,V)m,I");'0[:: 0_-r,;-.:;:_...... -~:::o[::;:: (;)0 ....Washing.ton.;.. JESSE V.MOUNTS >- REPORT AND APPRAISALtj 0)r;1v Commonwealth of Pennsylvania County of Will Administration•>, ~~-oo~~~ " :~ \..~ ~: ~: :~.:,.: ~: :l,)-,.~.(~"'-~t:l : :C't~~~C,2'1;:~:C\3 :~:(l5':,:.t": :~:Qc...;~:()- .'~~ , I i:'.~ fRee-BI (2-6~) IJf i', ..., ,COMMONWEALTH OF PENNSYLVAN'IA DEPARTMENT OF REVENUE BUREAU OF COUNTY'COLLECTIONS .INHERITANCETAX DIVISION NOTICE <)F FJiL:::NG OF APPRAISEMENT IN YOUR ,REPLY PLEASE REFER TO 37-35--4 ) WRAY G.·ZEl.T,JR. (Executor ~) In Re:'E!:tate of ~JE~'2:·S~S~E:....'...::.V~.-"M~O~U~N~T~S~_ __"..-w:_A_&_H_IK__~G_T_O_.N_.County -File No.9438-232,', Dear Mr.Zelt:-' l You are hereby notified that the ori~inal Vappraisement in the estate ~f Jesse V.Mounts Jbas been filed ir-the office of the Register of Wills qf washington (County on'Oct-ohar 15 ,19 68.Said appraisement reflects the following valuations: Re al Est'ate ·..:;1:.:8,...,;~5:.:::00:.:::.::•.:=.OO.;- Personal Property ~5~S~,~2=2=4~.~1~6~_ Transfers ...:.----,._ Tc·ta I ---..,.-__..J7u;6z."o.L7.Eo:24Q.&..itlIiJ6lL-_ As to such tax th3t is fa~d within three montbs from date oft.',ideath,a five (5%)percent'discou.r:.t is allowable.As to any.tax that, ;,remains unpaid after one year from date of death,interest at the rate, \of six (8%)percent per annum is charged.' t Any party in interest ,..ho is aggrieved by ,an appraiseme~t mayr.[appeal therefrom as provided by law_ Date October 15,1968 ",,",' ;' j', t f DATE OF DEATH: r( J'uly 21.,1967 Note:This is not (I bill. - Fonn'RCC-2 DEPmTMENTOF REVENUE Bl.;aEAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 Co.MMONWEALTH OF PENNSYLVANIA~r ')......,..:. RESIDENT INHERITANCE'TAX APPRAISEMENT DATE .Q.~.~gp..~!.~.?~~?..§.~. COUNTY ~.~.~.~.~~~.~~. FILE NO•............94.?,?::::.???.. Whereas,~~.~.~t~Y..~M9.1mt..~late of ~..~~:.~?~:0 ~~.~. in the County of ~~~.~.~.~.?~_ _Commonwealth of Pennsylvania.having died on the ;u,~.t.day of ~~y....19..§7.....seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,,.W.~..R.L..Cbii\ll~.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 growing out of said estate.hereby file the following appraisement: In the event that any future int~rest in this este.te is transfE,rred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateJal rate on any such future interest. Delcrlptlon of I.lIe~Unit Appraisement Values Made for Inheritance Tax Purpolel $ .. REALTY: .. House and tract of land (19,886)acres situate in .. North Franklin Twp.,Washington County,Pa.18,500.00 18.500 00 PERSONALTY: Cash in safe deposit box 1,389.00 Cash on hand 60.00 Checking Acct.Pittsburgh National Bank.Washington 1,834.70 Savings Acct.Mellon National Bank &Tr.Co.#2458 7,204.55 Savings Acct.Mellon National Bank &'l'r.Co.#1589 11,410.92 .... " Savings Acct.Pittsburgh Naticnal Bank Acct #6994 10,823.89 '. ~avings Acct.First Federal Savings &Loan Assoc.11,397.51 '.: c:•Acct.First Federal !svings &Loan Assoc.3,419.09 ;....avlngs ." Net Droceeds of public sale of hous ehc·ld goods .. and contents locate:i at 85 McElree Rd.,N. Franklin Twp.,Washington,County,Pa.4,402.00 '. J 2 Cameo gold rings.i Cameo necklace.1 gold , chain and 3 diamond rings 200.00 35 she Continental Can Co.CO;nm:)n Stock @59~2,082.50 ... -$1..000.00 BoroUElh of West Alexa.nder Paving Bonds 4.000.00 , I Total 58,224.16 58,224 16 Total 76,724 16 - - form~V~~h~:::~h~.w~a&~~~~.~::r~~~~rai·;7~7~ ~········7'····················~······················...........................:.:..........,:~r and Street) ..........................:;.-p".,........~~~~!.................................................,Penna..c::::t (Post OtBee) r -~-->~-~j-I·'-·.-•.'--)f~"-"'-",""'.~"'~;,.-~;:;;';'--:'-C,----, RESIDENT INHERITANCE TAx APPRAISEMENT Estate of -7 .~:,l' ~t~ >.~ •-<.i.~~~~..~ ~.""..,-.~ .r4~ ·r~ WASHINGTON .COlmly 4- Deceased. JESS V.MOUNTS Page,.3..5.::::4 N o .9.4.·3..l?:':.~3.?.. ~.,. ~ ,. t1~ ': ·Late of1 j II"...N.~.~f.'.M.N.KL..J.N.TWP... Date of Death,J.w,y ?l.~.l..96.7 . Agpraisemellt Docket Vol.,.3..7 .. ;.;'"..~~: :-:.{ ~~.- ......~;" "'":~ Filed in Register's Office:Qg:t.QP.~.:r...).5~.....19.6.8..."i ... Amount of tax due;$..1 :·~~~r ~DEPARTMENT OF REVENUE I (fs'--~r" 1 Received, , ~. Exa.tnined and Approved."""".. Wrote abo.ut Appra.isement, .~ Appeal f1'om Appraisement,.. Entered and chnrged,.." .~ r: 4; "lCC·89 «HI?) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX .~...,." .,.1...RESIDENT DECEDENT SUMMARY . \ H..EPOHT OF INHERITANCE TAX APPRAISERFILE#9438-232 I!the undersigned duly appointe~Inheritance Tax Appraiser in and for the county of #63 Washington ,Pennsylvania,do respectfully report that I have -appraised' the real and personal property as reported in the foregoing return at the values set forth :::::~t_e_e_a_c_h.;;;;;l_~_t.;:.;:.:::.:--::..c.:_t_h_e_l_a_~_t_c_o_l_umnto the r igh t A_?/~U.LI..:..~_~"_A~"::t:.~&."::::B2::"SJ'~~~~_:"0= 07-21-67 INHERITANCE APPRAISE~ REPORT O?THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for _ County,Pennsylvania,do respectfulI;;report that I have allowed deductions in the amounts claimed !by deponent,except a.s to those items where a great~r or lesser amount is set forth in the last column to the right in Sehedule "F",which gre~ter or lesser amount represents the sum allowed as a deduction. Dated: REGISTtR OF WILLS VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $18,500.09_$18,500.00._*_ 58,224.19___58,224.16.___ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfe~s (Schedule C) cT oint-Held Property (Schec.ule E) fOTAL GROSS ASSETS LE~S Debts and Deductions (S":HEDULE F) CLEAR V1LUE OF ESTATE =====.- 76,724.16:= =====:= ------_.-.,-'- =======:= Valuation of life estates or annuities • . . . . . . .$---- ESTATE fAX ASSESSMENTS ~..._----- $_.--------- $.. *------- *-------$-------$ (:;:)As evidenced by Chari table Exemption Certificates issued by the Secretary of Revenue • \, CO~WUTATION OF TAX TOTAL TAX BALANCE PAID $-~---<f>'~======~=$-----~ $========:::=.:=:= *------$------ .;1 TOTAL TAX Less tax preViously paid BALANCE Less 5%of tax .if paid within 3 months after death ;1 3ALANCE OF INHERITANCE TAX DUE A~d interest at rate of 0%from :.to AMOUNT OF ESTATE TAX ASSESSED Estate tax paid BALANCE DUE Add interest at rate of 6%from to EOR USE OF REGISTER ONLY Tax on $•__f5%$-'-__ T 8;x on $.__10%t __-'-_ T ax on ~201 $ T ax on ~:~$------ t ""!Exemptions (:::) Tbtal Estate :~ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the fiegiste~of Wills,for proper reason,same should be noted below,with short explanation. b~-------=-------- Will ~ Administration ~No..'..~,,:..Year ,~ '~.' .t:lo.... IN THE .-:i ~•,"of'....,~, .', •(l ::... .i. MATIER OF THE ApPRAISEMENT ..~' .:i. OF.THE . ESTATE'OF ~".'. "j ~ .............JESSE..v.MOUNTS . Deceased Late of ~~~~J;I~'..:r.w.:P.~. ;;"1' •<; ,\ ;' '. ., '"Jd \. Commonwealth of Pennsylvania County of ....w.A.s.l:i~l\1.G.'r'9.i\J .L••_ -:-J'" '. L . ---- REPORT AND APPRAISAL .- '....~. to("1 ~.. '") ., - RCC-49 (8-711 COMMONWEAL TH OF PENNSYLVANIA. DEPARTMENT OF REVENUE BlJREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION HARRISBURG,17127 PENNSYLVANIA ESTATE TAX DETERMINATION ~hd. d")\.F,L J Date 5a.",3a Estate of:;JEss E.V Me,(A.")1 r~ Date of Death 7 /2..(/G 7 County lAJas H1'-\510 h fl.1<T.37.Js,Lf- Bureau File No.9Lf 3g ~3 2..., 1.Taxable estate per U.S.Estate Tax Return,Form #706 2.Taxable estate pedinal change in Federal Return oated..._--~- 3.Amount of credit for State death taxes. ,As shown on return fonr or final change notice ($.---... As verified by computation $_._---:..N::...;o:::-V~'.=e.__ NoMe- 4.Penna.Inheritance Tax due and/or paid 5.Normal Inheritance taxes paid to other States 6.Tota~Inheritance tax credits,(4 +5) 7.Total liability for Penna.Estate Tax (3 -6) $3:\12.2.5 NONE A,a lVE 8.Less:Previous payments on a/c of Penna.Estate Tax Date of payment Amount of Tax paid $,---------'-- Amount of Interest paid $,------- 9.Balance of Penna.Estate Tox due (7 -8) 10.Interest due fro!TI to @6%per annum 11.Balance of Penna.Estate Tax and interest due as of _$!VOWr::============L=== Prepared by Reviewed and approved by _ (NAME)(TITLE).(DATE) j Date_-++-+--_19bf f: PENNS LVANIA ESTATE TAX DETERMINATION RCC-49 (9-64' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION Bureau Fi Ie No.-----I'--I~:JJ-----'--.IP___-------- 1.Taxable estate per U S.Estate Tax Return,Form #706 !"County --llRL~'IP-U1-iSi!4-fJ#~------"F-------- I 2.Taxable estate per final change in Federal Return ~ated _ 3.Amount of credit for State death taxes...1_)J As shown on 'etu,n fo,n 0'fino'chooge notice ($_) As verified by computatiion 4.Penna.Inheritance tax due and/or paid 5.Normal Inheritance taxes paid to other States 6.Total Inheritance tax credits ':4 +5) •7.Total liability for Penna.Est.)te Tax (3 -,6) $-------- 8.Less:Previous payments on 'ale of Penna.Estate Tax Date of payment Amount of Tax paid Amount of Interest paid $------$------- -tkt 9.Balance of Penna.Estate Tax due (7 -8) Prepared by ____t·)@6%per annum Reviewed and approved by (Name)(Title)(Date) t··•.-----, In the matter of :the Audit of Account filed in the Estate of Deceased Jesse V.Mounts IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. )Date 01 dealb_~~--+----=~~/-I4'~J!-'~fJ=--I-__ \No,1195 of 196 .A.A. )Docket 31 ~$'~'1 TO THE AUDITING JUDGE: Enter my ,appearance for the Commonweal'th of ?ennsylvt81l.ia.claiming trensfer inheritance tax in the abc·ve estate.as follows: DR./fj )'1H),~ To appraised Vialue of E~e:Really __$----;;:-...:..-_ Personalty _,__ _ _ _ $_j'_~_Z_~_V---=-,~/--='=-- Additio[llCl!1 Assets per Account,Subject 'to Tax _ _ __$.~_ CR. Debts I8.nd Expenses per Account;see Note Addjtiona,E Assets per Audit.Subject to 'I1ax - _$---~---------- GROSS VALUE __$,__7_'_7:-t _tl:......-,I~'----,---.__ ~_~(()SI:3r 77 Additional Debts and Expenses per Audit $_...-----:=---~-------- TOTAL DEDUCTIONS,$-iJ 7 n.O.;{J )z"tlft'/__...-r- 3 "f-1,.,1,..1 /.~---. I I $ $------- CALCULATION .,-tip:. Gross VaJue :=$_..?=r-f;li:ij)1i{! 11ax- a!bl~ at :!% Less amount previously patid .:...............................................$__.__ Balance _$3 ~~(~_U~ Interest__)oTs.Lmos.~dayS@L%_$m ~V TOTAL TAX AND IN ERES ''J 3{,c,-~3·-'~3:~TDUE_Q~.~¥ ~GeP.337.J..Jb' ,oV J 11 ~,I,/1'l Total Tax ..__.............-............................$ / / NOTE: II ~x PAID ON ACCOUNT ~._,Lrl--- ~,,,,t:.-- (,~~_'1,$O .............--- $---------=--- $ ., ...'"I ,;~BUV \" fI ,.' '. .....;. ','"..,.'...~~..:'. \'" W h't DEDUCTIONS ALLOWED IN / '"'SUM .,/1If{.p<//t?2!:2Z71 5\--7//-b..q DATE APP VED ••......~'' k1'l\mNthF STATEMENT OF DEBTS AND DEDUCTIONS JESSE V MOUNTS OFFICe LlF TIo1Ii ) REGISTER OF WILLS AND AGENT OF THE COMMONWIiALTH OF __W.:..:.;A=S:;H:.=I:::.;Nc::::Gc=T"",O:..=..N:...-COUNTY (\\~V"'ESTATE OF .LATE OF or ran ~n ,,as ~ng on ~County,Pennsylvania.July 21,1967(OAT:::OF FILING APPRAISEMENT DATS OF DEATH \ CATE NO.OF NAMi OF PAYEE REMARKS AMOUNTVOU~H"" Piatt Funeral Home Funeral exoenses •1,549.40 Kurtz Monument Co.Marker ,210 00 Washim~ton HosDita1 Last illness 190 65 -E Hess,M.D Last illness 38 00 (';t-;07&anQ l.J!:It-~,..('n l.J!:It-~,..hi 11 C;l&.0 R 14'Tl,..a"Q&a 0,..,,0'hill 1.1.1.1.0 ~ West Penn Power Co.Electric bill 6.79 Col Gas of Pa,Gas bill 4.96 'R&a11 T&a1j1:anhnn&a nf P::I Tpl ~n"l-,n"A hi11 1 ,1.1.7,, 'C'•.-ina O"'~:III;l.Q C;00_I 11 " West Penn Power Co.Electric bill 6 •S0" Cnl C::u::nf P::I.Gas bill 4 69.. J(!:I r.,..n~hie Tax 1qn7 School Tax 109 .60 Collector Washington Hospital 4/12 to 4/17/67 admission 8.68 I Ward Electric SUDDlv Intermatic 7.97 I.I!Edward Fryer CuttinQ:Q:rass 5.00._._.- m P"h1 ;C!'h;n~(',,,\Arlu ~:Il P nf "'A!CIl &ac:t'Are 1 .1.1.0- l.Jp~r P&ann Cn El el!t:rit!hi 11 1.1..6q~ 14'rh.T!CI ,..n --inn-n-......C!C!- ? 10 00 ""<;;><;;> l.Je~r Penn Power Co Electric bill L......""1 Mi t-'7 i _..T ."P T ;!CI 'h;1 ;"1.7 ;-RC;"Co.McE1ree Rd 10 00 Pa,Dent.of Revenue Dun1icate certificate of •.....auto title 1 0001.A A.JI/\AA 57 61'...V'v~....."V I 1"\',r 'n"A~ COMMONWEALTH OF PENNSYLVANIA } ___SII: COUNTY OF I,--------------------.:.......---1--1---- MY KNOVllLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E SrATEMEN ADMINISTRATION SUBMITTED TO THE ESTATE OF -----------I-/A.---4-.I-.e::;;b!fIcIMlED.AS DEDUCTIONlO FOR INHERITANCE TAX PURPOSES.G --E-:J~~':-f--'L-.cf:":-A------(L.5.1 SWORN AND SUBSCRIBED BEFORE /olE THIS DAY Of" -111 __ For~":x '..ol!'nc~UI'nll, REGISTER OF WILLS OF _--,W:.:.:A=S.::.:H=I=N:..:G=-=TO=..:;N..:.....-COUNTY AND AGENT OF THE COMMONWEALTH ~j J'..../" STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN THE SUM OF $ . DATE APPROVED .....•.. Register of Wills,Ag'~;t----... LATE OF North Franklin Twp.,WashingtonESTATEOFJESSEV.MOUNTS County,Pennsylvania. OA-E OF FILING APPRAISEMEN-DATS OF DEATH __Jw...."Iulilllo.Jy~2....l~.-=l~9..!!'6u7 _ DATE NO.OF' VOUCHs:n NAMi OF PAYEE West Perm Power Co. Col.Gas,of Pa. Pnh1;c:n;na r.n r.n1 Gas of Pa West Penn Power Co Col l'::~s.of P~ PittsbUr2'h National Bank REMARKS Electric bill Gas bill Nnt;l'e nf nnn1;l'~~1~nf real estate .. Gas bill Electric bill Fin~l Q'as bill Safe denosit box rental - 12/67 to 12/68 AMOUNT 1 .1lS. c- L 0.1. 30 40 f ").Ul 4 ')'1 7 50 __-t-__.t-__-+--"C.......itizens:Wa ter Co West Penn Power Co. Men'7.ie Dairv Co. ---t----t----"Robert Stoner a Postmaster .John D Woodward Recot"der Final water bill Final electric bill Milk bill Documentarv stamps re: sale of real estate Pa.&N.Franklin Two C:1 1 92 20 35 or --,n;1'¥ll M nnuc1~c: transfer tC!xes re:sale 3''''''"',...nf're.:iT est~te ~/U.UU Letter~Tes~mt:nt:::lrv 24 50 .Jose,."h;YW:a M Douglas ReQ'.4 Short Certificates 9 00 Observer Publishing Co.Adv.Letters 12 50 ---+--~I----t-...ll.!<W.a~s~h!..<!i~n~~to~n~C~o~un=tvJ--Re~:!D~o~t"::....t:::.:s~~A~d::...:v~.~L~e:...:t:...:t::=:e~r~s~-+-_---=1~2=-+-=5:...:0~_ Josenhine M.Douglas.Re~.Filin~Inventorv 5 100 Josenhine M.Dou2:las.Re~.Fi1inQ'Account 17 100 Executor's Commission '1 836 00 ~TOTAL ------ Wr~v l'::ZeIt ZeIt &zeIt Jr. Attornevs'Fees [17 ,3.925 00 COMMONWEALTH OF PENNSYLVANIA}ll1 A COUNTY OF WASHINGTON 811:f~ I.Wrav G ZeIt.Jr.ER ByeE •THAT-'TOTHE BEaT OF MY I(NOMILEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E srATEMENT "'F DEBTS/FII~ERA EXPE~SES AND EXPENIIES OF AOMINIETFIATION SUBMITTED TO THE ESTATE OF T .....~~,.""iT -{'7 /'-ECEAeED.AS DEDUCTIONlO FOR ,INHERITANCE TAX PURPOSES. DAY OF .'bJiWOJH~;'loND'SUBSCRIBED BEFORE ME THIS F .::.Sept.-ember ,,,~'~d 22WLed l ..;.c,,\~~t'ICE b.MILLER N6'tary "'u!jJic.W~shinglon.Washir,gton Co. MyCo';'mission ExPi~es March 20.1972 ---..;--=-----:;;::-:-:-::--:~--;::~--or.r::_;LC-=--::--.----(L.5.)Executor of the Estate of Jesse V.Mounts,deceased. I, ..) .' ", \. ',.'"-'~. .j ,.,.,,,.~ " .1" .' ., .'. 'r'~"J~~ ~l'r..I~"",:t )':\:::."!I\d;).•.J '..I •.~I'.ORt.G~Sil:.t;CJ \iL.\.:3 .0 ,i. 'I .' '. ';. .-., l ! -'< t:,-(',t·\ ~.:'T . I. .' .: I { \ I~'. I. I.i., .1 j ~-.«., ......;\ ,'. •.l~--.:....:.i ;~..~"-.....~...-.~~ .i'. 't,",."; LAST tVILL AND TESTAlilENT... .AJ,.·l the .rest;,re.sidue and remainder of.rrr:r ..,• •.J .;:.-:-... ;:.. ,. ". .';:..~~~, ,I . ' 1 ," expenses of MY'.1ilness ,e..rld funera1~',...~..\;.,~.. .2.'. I give and bequeath to ~~ay G•.Ze1~,Jr..,my diamond ~asonic rtng,1rr:r.shot...~an~my.rifle'!"" estate~r~al and per~onal~I give~devise and bequeath to my ". I"JESSE V.MOUNTS.."of North Frankl.in,To~h1Pll '''aahington County,Pennsylvania,do,hereby make r.rr::T L,ast.Will and,"."., I Testament"·s.nd revoke all Wills by me at any time her.etofore·made.I "1..I ;direot ,t~e ~ayment 'out"0;,MY'.estat'e ,.of the,,'I II,:"i TrUste'e'hereinafter named,IN TRUST,to hold or invest and 1'8-"I. I invest the 'same,to colleot the income,and,after paying all.·I expenses incident to the man~ge~ent of'said··trust,'to pay over.'!.L ,.".,I;" the net'1no,c:me,t"o'my wife,Bertha McC.Mounts,for and d1.U"ing I' the term of her natural life.''My said Trustee shall have the .j ~ight t'o dist;rib~te any or all of the inc,qme of MY'said estate to 'heX:s'al1''dUring her l1.fetime ~and to make'such distribution of :.:..:'i-:..'.:.'~. . organizat1-or:.s,and..that she ~hall in no even~be surcharged or :.!,'';~.,::.:..::t "'..'.~.required to make any payments or to aocount to them for any .~:.. tncome as she may deam fit to Masonio Temple Association,of.'. washington,''·Pa.,.irhirct Presbyteri~Church~of Washington,pa'.,, Iiand SW;iners ,Hospital for Cripplsci.ch11dren,Pittsburgh,Pa.,I :'.,direot.thatrrri 'sai'ti 'Trustee shall have the sole decision as to ~. .......,:'..,..f What,it any,income shall be distributed to the aforesaid I: ~I: I;incoma,·"otller .than that which s'he sees fit to allocate to'them. \ ,, There shall be no restriction whatsoever ~n her to·re.i~vest the funds 'or:'to invest them in any 'type of security Whatsoever.I .furth~;'direct 'that my said Tr~stee 'shal1~ot be"r'equir'ed to ,l,acco~~,t,O,.,~,co~r.t 'nor ,to the residuar;r legatees for tile ''I. i administration of the trust during her lifetime','and shall serve''j~_,i I'wit'ho~ti Ib'ondl.;·FUrther','·said Trustee shall have'the power to sell II';.,<~.'"..'-L ,t ;.,),~'''::'.'I,;,',\; • ••\ •t ...., f.,:j ~':".~[.:~•.' I i'.\J,,. I!'!:..'Ii . .i ".!~.!-of •..l :~.:\). .., I /.', ::_~".' \ i; I, "I ..~." ,I any personalty or realty ·of.:which'r ·~~Y.die.seized without Order I of'Court.And,upon the death of my wife,Bertha McC.Mounts, r hereby give,"devise and 'bequeath the'thEm remainder'of.my',, ,estate to Masohic;Temple Association~or'Washington,pa.,Third Presbyterian ChUrch,of ';"lasrrl.ngton,P~'"~end Shriners Hospital :.I for Crippled Chil~ren,Pittsburgh,:Pa.,in 'equal·one7third Shares, ,"". their'successors end assigns forever. 4~I n~minate,constitute and appoint my wife, Bertha McC.Hounts,Executri~"and Trustee'of this my.Will,and I direct that .she shall not'be required to enter secUrity in any jurisdlction in which she'may act~Arid,'further,Idirect'rrq Executrix to secure the services of'Wray G.zelt,.Jr.;Attorney, of \oJashington,'Pa.,in the settlement .'Of my'estate. IN 'VITNESS ",THEREOF.:i:have set my hand;and.seal. to this my·L9.st Will and Testament,\which consists ~two'pages, ".'.'.~.I:.. " .' ., -to each of w:'lichI have affixed my signatUre,this 8th day"ot i'I!Aug.ust,.1958•.I!Ii ..I ___~__~(Seal) I.• •j '. I.-'"1••, ". ",'.,.'I .-~••.' \. ,......-------------- ,Signed,sealed,published and d~cla.red by Jesse V.Mounts,the above named testator,as and for his Last Will and Testament,in the presence of us,·who at his request,-in his' presance,~in the presence of each other,all bel~present ii at the .,same time"have hereun~_~c SUbscri~ed ~ur ~es'as witnesses.i 1 '.";,"(."I ,;'!,.'.,''1 /;.•.,',)..;.,!. I;.,. .,.,: .!•.'<i • ,';'j :l·'..".";'.:' I '••''.I...:'l \l'i ,"... '.., , ~\ '. r t: II I , ~\ .\.~.-/;!..i'£/.Ii', ---~'..--_.' LAST HILL AND TESTAMENT ,. ,I .I,JESSE ·V.MOUNTS,of North Franklin Township, Washington County,Pennsylvania,do hereby make my Last Will and Testament,and revoke·all.Wills.by me at any.time heretofore made.···...'".':..'.";I :.Ii I direct the'payment,out of my.e~tat~, of t~e expenses of my illness and funeral..",.:.... SECOND:...I give and bequeath to Wray G.,.Zelt)Jr. my diamond Masonic r~~g,my shot-gun and my rifle. THIRD:I gi~e and bequeath the sum of Five -_.-. Hundred and No/IOO ($500.00)Dollars to the Elks Cerebral Palsy !.Fund of the Washington,Pennsylvania Lodge No.776 B~P.O.E., I East Maiden Street,Washington,Pennsylvania. II FOU~TH:AIl'the rest,residue and remainder of II my estate,real and personal,I give,devise and bequeath asI, I foll:>ws: (A)I give)devise and bequeath an undivided one-third thereof to the Shriners', Hospitals for Crippled Children,a Colorado Corporation absolutely to be used exclusively for the benefit of children .residing within the jurisdiction of Syria iliI;, "n; ,I· .(B)I give,devise and bequeath an undivided one-third thereof to the Church of the Covenant,of Washington)Washington County, per..nsylvania. .~l- , "..,~ !---.I-t ~f ~t ! , ~J:"~I '-------~,~--_._-,-----_....----_._------_..-.ji III'I'JII (C)I give,devise and bequeath an \i -,f undivided one-third thereof to the Trustees of the J: I j Ii " i:.1: :! .' ,I nominate,constitute and appoint Sunset Lodge No.62~,44 West Wheeling Street, Washington,P~nnsylvania. FIFTH: the event the said'Wray G.Zelt,Jr.fails to qualify or ceases Wra'j'Go Zelt,.Jr.as Executor of this my Last Will and Testament,!~ iiandauthorizehimtoactinanyjurisdiction~ithout bond.'In to ~ct as Executor~I 'nominate,constitute and appoint Wray G. Zelt,III as Executor of this my Last Will and ~estament,and I II auttorize him to actin any jurisdiction without bond. (SEAL)i ,I i I I! IN WITNESS ~REOF,I have set my hand and seal to this my Last WilLand Testament this .J!.b ?:l~day of June,,1967. ",~. iIIi ! " .....<.'. I./,,"' ,,' ,r".<• -2- .... ';'" .,;~ Itii..";iilil IJ! Signed,sealed,published and declared by JESSE V. MOUKTS,the above named Testator,as and for his Last Will and Testament,in the presence of us,who,at his request,in hisIpresence,and in the presence of each other,all being present II at the same time,have hereunto SU~l'ribed jur ,names as Witnesses; !,:f!J L J,/~, !II-11,.((>~",t "/--/1 /l;t):--"-il ;: iIJ!!iI',J 'III' II :1LIIiiIIIi\lijIIiIii!I!IIiII \'., J"'"--,_. ,,/ t:' .".....,.,.......... .,'....- '" j lJ - lJ ~~~N ,It' :I> .' " Ul 1'1 -i fTl , :I (11 0 ;> r t/) . Z -i II !Gl Z -; ~~ -i I:J ... 0 I"l <: .Z 1'1 -<~ t/) )Ul C/)H ~c tx1 t'-i :l-N l:'-i Ul -i I~ I iii -i r fTl ~ lJ :ll ~ .:x> 0 r § -1'1 -; .' 1'1 is -i, c:~z~ t/) It/)~ I .,l~ . "".-.....- I -.-.. , 4;'22 nuss£.LLt·I!\RiliO . REGIS'iE.HOf VlillS , ..j...-If'' ~--_.._--~_. I ,.. ......- __------4-!---._._----~--.------ -- ~d 1/'!~1 ~ff'. ~0 IIS"Id't>:-.1 r-----.--.-I--------- .,------+----~- - - -----------...•------------------- --_.-_.--+------ -_.- - --._- ! I'--------t------------..----------------------- ---- _______- .......4--..-.----.---_._-~------.---- ---------- .-----'----1----------..--------------- ._.-----+------- _..-. ---+....