HomeMy WebLinkAboutOC1968-1387 - ESTATE OF COWAN~~~.,.--,
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KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington;in the 'County aforesaid
on the 15th day of September A.Q.1967 -.
,before me,
Josephine M.Douglas ,Register "for the Probate of Will's -and Grantip.g
Letters of Administration in and for the County of Washington,in the Com m 0 nwea I t h of Pennsylvania,
the last Will an~,Testament of Ada E•.McCurdy Cowan a/k/a Ada E.Cowan
late of Union TOl-mship -~n the Couhty-aforesaid,deceqsed,
.,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and..
Paul N.Barna
the Executor .III said Will and Testament named,having appeared.before me and taken and subscribed
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the ~ath of ~ffice prescribed by law;
NOW,'THEREFORf,I,Jos~phine M.,Douglas
..~grant these.LETTERS TESTAMENTARY,u'nto t he said
).
Paul N.Barna
Registet:.~s a(oresaid,do
committing unto him the administration of all and singular 'the iObds and
chattels,right~artd credits,which were of said deceased,and requiring him,.
to exhibit a true and perfect inventory thereof into ,the Register's Office,at Wa!snington,within ninety
days from the date ~~reof,and t9 render>a just and true account of s'aid administration at the expiration
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of six months from the date hereof,and to regard and comply with the provisions of the laws of this
,
Commonwealth relating to inheritance taxes.
,
IN TESTIMONY WHEREOF,I have hereunto ,set my hand and the.seal
of said Officeat.Washington,this fifteenth~_.,_'":-.~:.......~..;-;-=--~'.-,.~....::-.,.---.:.'--!'-',<.:~l -'--::..-_.'.'-"';"'t'""'".-,<.,_.":";.•-.,:•..0;
day of September in the year of our Lord one thousand
nllle hundred "and sixty-seven.
'All the rest,residue and remainder of my estate,real
give,devise and bequeath to my husband,Edgar B.Cowan,
his death,I give,devise and bequeath the,residue of
son,Kenneth A~-McCurdy)and my daughter-in-law,Margaret
~
\;
LAST WILL AND TESTAMENT
---,
I~.ADA E.COWAN,also known as ADA E.MC CURDY COWAN,of the
Village of Elrama,Union Township,Washington County,Pennsylvania,do
hereby make my Last Will and Testament and revoke all Wilm heretofore
made by me.
FIRST:I'give and bequeath seventy (70)shares of my stock in
Standard Oil Company of New Jersey to my husband,Edgar B.Cowen.
SECOND:I give and bequeath fifty (50)shares of my stock in
Standard Oil Company of New,Jersey to my son and daughter-in-law,Kenneth
A.McCurdy and Margaret R.McCurdy.
THIRD:i give and bequeath my diamond ring,given to me by my
.first husband Samuel McCurdy,to my granddaughter,.Geraldine McCurdy.
FOURTH:I give and bequeath my wedding ring,given to me by
Samuel McCurdy,to my grandson,James McCurdy.
FIFTH:I give and bequeath my stock in the Philadelphia and
Reading Railroad Company to my granddaughter,Geraldine McCurdy.
SIXTH:I'give and bequeath my stock in Mountain Fuel Company
to my grandson,James'McCurdy.
SEVENTH::I give and bequeath to my granddaughter,Geraldine
McCurdy,'the wedding ring given to me by Edger B.Cowan and also 'my
sewing machine.
EIGHTH:I give and bequeath to my grandson,James McCurdy,the
diamond ring given to me by my husband,Edgar B.Cowan.
NINTH:
and personal,I
for life.Upon
my estate..,-to my
R.McCurdy.
TENTH:- I do hereby nominate,constitute and appoint my Attorneys,
Paul N.Barria and Paul N.Barna,Jr.,or the survivor of them,as Execut ors
of this my L~st Will and Testament.
,IN WITNESS WHEREOF,I,ADA E.'COWAN,the Testatrix above named,
have hereunto set my hand and seal"to'this my Last Will and Testament
this 3rd day of March~A.D.,1967.
Ada.E.Cowan (Seal)
,Signed,.sealed,pUblished and declared by §da E.Cowan,the
Testatrix above named,as and for her Last Will and Testament,in the
presence of us,who have hereunto,at her request,subscFibed our names
in her presence and in the\presence of e~ch other,as witnesses hereto.
Paul N Barne
Rev.John"Agria
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IN THE ORPHANS t COURT OF WASHINGTON COUNTY,PENNSYLVANIA
IN RE:~/t39/J /j'tbf,
ESTATE OF ADA E.MC CURDY COWAN,)NO.I
)
Deceased.)
FIRST AND FINAL ACCOUNT OF PAUL N.BARNA,EXECillOR OF THE ESTATE 0.
ADA E.MC CURDY COWAN,DECEASED
SUMMARY:
PRINCIPAL:
RECEIPTS
DISBURSEMENTS
INCOME:
RECEIPrS
DISBURSEMENrS
$73,938.78
4,631.55
$3,006.82
0.00
$69,307.23
3,006.82
BALANCE FOR DISTRIBUTION - - - - - -$72,314.05
P R INC I PAL
RECEIPTS
Inventory and Appraisement Filed
DISBURSEMENTS
Administration Expenses:
Josephine Douglas,Letters or Administration $
Guy Rodgers,Deputy Register or Wills
Washington County Reports,Advertising Letters
Valley Independent,Advertising Letters
Russell Marino,Filing Inventory
Russell Marino,Filing Account
Notary Public Fees
John S.McCans,Appraisal or Real Estate
Russell Marino,Additional Short Certiricates
u.S.Treasury Department,1967 Income Tax
Fa.Department or Revenue,Automobile transrer
Chattaway Insurance Agency,Fire Insurance
Prererred Debts:
$73,938.78
24.50
15.00
12.50
10.50
3.00
16.00
"7.50
60.00
2.00
10.54
12.00
45.00
218.54
Harry E.Drum,Funeral 1,550.00
Rev.John Agria,Funeral Service,Elrama 55.00
Rev.Curtis Jones,Funeral Service Brookville 2S~OO
Julia Keggar,Practical Nurse 456.00
Eva Romey,Practical Nurse 15.00
Violet Barry,Practical Nurse 30.00
Mrs.Robert David,Laundry &Household Cleaning 174.00
Miller's Drug Store,Prescriptions 189.43
Mestern Pennsylvania National Bank,Outstanding
Checks at Date or Death 182.17
2,676.60
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY;~55:
The within named Accountant being duly sworn according to law,depose sand says that the above account
as stated is t~ue'and correct as h~veri Iy believe.S •
Sworn and subscribed before me this .22nd .
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~~ay oi,;:.~.\:.Q~.tQb~;r;19 Q~L..
....:.,~~~.....
-S.;~';.-,..)J CONSTANCE L.RISKEY,Notary Publi
~"",~:-~~Donora,\A/a:nington Co.,Pa..
,v'('C"My Commission Expires April 13,1970
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Wa1shington County,ss:
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I do certify that I have given Ieg'a I notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Sta'tute and Rule of Court,as evidenc~d by proofs
thereof filed to No.../<!.f/!...(j ...!...r.~.r ....
Witness my hand and official 'seal this..?:C .
L-r7 ./
day of L.!~_19~.
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:~,'"--'"7-,.-'_..'R!'!gister of Wills
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The Court is respectfu Ily requested to determine
proper distribution in this estate.
.--
Inheritance Taxes:
Register of Wills,Pennsylvania Inheritance
Tax
Less Discount Of
Other Debts:
David Simpson,1968 Union Township street
light and road tax
David Simpson,1968 Ringgold School District
Real Estate Tax
Malcolm Morgan,1968 Washington County Real
Estate Tax
Colonial Carriers,Garbage Collection
Carl Colteryahn Dairy
Snee D~iry
Kenneth McCurdy,Nursing bill paid prior to
death
Barna and Barna,Bill of February 13,1967,
for Preparation of Wills,Preparation
of 1967 Income Tax Return,Trip to
Residence,Trip of Hospital and Notary
Public expense
Constance Riskey,Notary Public and House
CalIon August 25,1967
West Penn Power Company,Electric service
,i
•1BellTelephoneCompany,Telephone serV1ce-
Equitable Gas Company,gas service
$1,052.63
52.63
26.50
127.64
12.75
16.54
12.95
50.00
131.00
10.75
64.55
93.78
130.69
1,000.00,
South Pittsburgh Water Company,water'service 25.06
736.41
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INCOME
RECEIPTS
Dividends,Standard Oil or New Jersey:
December 14,1967
March 14,1968
June 11,1968
September 10,1968
Dividends,Mountain Fuel &Supply Company:
September,1967
February,1968
March 26,1968
June,1968
Dividend,Philadelphia &Reading Corporation
Dividends,Northwest Industries:
May 17,1968
October 14,1968
Western Pennsylvania National Bank
.Interest on Savings Account
Western Pennsylvania National Bank
Interest on Growth Bond
DISBURSEMENrS
$651.00
527.00
527.00
558.00
$2,263.00
10.50
10.50
10.50
10.50
42.00
8.00
21.00
21.00
21.00
63.00
192.46
$438.36
$3,006.82
None $0.00
·Washington County Reports ~
:e:a=see::n=FM;lWN=&i itEEr
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present ehem
for settlement to the Executors or Admin-
istrators or their Attorneys.
0"-'.1 -'~
• • 0 •••••••••0 ••••
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINOTON)
STATE OF PENNSYLVANIA (SS.
COWAN,ADA E.McCURDY,a/k/aADAE.COWAN,Dec'd.
Late of Union Township,Washing~ton County,Penna.,-Executor:Paul N.Barna,Seventh &McKean--Ave.;.Donora,Pa.15033 ..Attorneys:Barna and Barna,Seventh•&McKean Ave.,Donora,Pa.15033
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for WashingtOll County,Pennsylvania,by order of the several
courts of said County.dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
............Se.pte.mb.~r.~.l..,.~.8.,..
............Qctober .s.•....1.9..6.7 .
.~).,'-
KATH£:RINE C.YARD,Notary
Washington,Washington Co.,
My Commission Expir~s
November 1,1969
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of s'no 'ce or advertising~nhat a.ll of the allegations of
this affidavit as to the t'e,ce and c racter 0 e PUb~iCIarru
.-~----;..=--=;..
~-~ltorSworntoandsubscribeeforemethis'-
.......s;.t.7.da;of...O'~.t.9.P..~r.,196 .7..
....../~~~(£..~.
tary Public
lie
Pa.
Proof of .Publication of Notice in The Valley Independent
\I.'
Under Act No.587,Approved May 16,1929,P.L.1784,
as amended by Act.·No.51 of April 24,1931,P.L.67
State of Pennsylvania
County of Westmoreland }ss:
Personally appeared before me William H.Pore,Secretary of Mon Valley Newspapers,Inc.,a Penn-
sylvania corporation,publisher of The Valley Independent,who,being duly sworn,deposes and says
that The Valley Independent is a daily newspaper of general circuiation in Fayette,Washington.and
Westm6reland counties,Pennsylvania,and elsewhere,published in the City of Monessen,Westmorerand
County,Pen"nsylvania,that it was established June 28,'1902,since which date The Valley Independent
has been regularly issued in said county,and that a copy of the printed notice or publication is attached
hereto exactly as the same was printed and published in the regular editions and issues of The Volley
Independent on the following dates,September '20.1967
September 27 and October 4,1967
.r
Cl-ifl L 'St'lofJ:"t\\~r6[)h'j':~~ry ;'LUII{fUOn8SS6il1,5tsYmorlllQ""~~o.,Pa,•~Q;OlllmiS81on~~!a&.•::.~
My commission expires --~~_"'1).''0';,','
STATEMENT OF ADVERTISING COSTS:,Barna and Barna,Attorneys at Law
7th &McKean Avenue
Donora.Pat 15033
Lellers testamentary on the .estate OflAdaE.McCurdy Cowan a·k-a Ada E.Cowan,late of Union Townshlp,-Wash-ington County,deceased,having beengrantedbytheRegisterofWashington
County,nollce is hereby given to all per.-sons indebted'to said estate to'mjlk~'•Immediate payment,.and to those hav-ing claims against the same to presentthemwithoutdelaytopaulN.Barna,·executor,Seventh &McKean Avenue,Donora,Barna and.Barna,attorney,7th'
&McKean Ave.,··Donora,Pa.·'.
.9;2M7,~O;4
Affiant further deposes and says that.he is General Manager of The Valley Independent,a
dcilly newspaper of general circulation,and as such is authorized to verify the foregoing statement
under oath,and Affiant is not interested in the subject matter of the aforesaid notice or advertise-
~ent,andl that all allegations in the foregoing statements as to time,Place~ncharacter of publica-
.tlon ore true:~_..~j~~_) ...,.~~,_2 .r-v--copy of'NOTICE'•
TO MON VALLEY NEWSpAPERS,INC.,-DR.
ForfPublishing the notice or advertisement attached hereto in The
.'
Valley Independent on above stated dates $10.00
/Notary ;...........................$.50
TotoI $10.50
PUBLISHER'S 'RECEIPT FOR ADVERTISING COSTS
MON VALLEY NEWSPAPERS,INC.,...PA,I D'\
By 9/20/67
1i8.
Mon Valley Newspapers,Inc.,publisher of The Valley Independent,a daily newspaper of general
circulation,hereby acknowledges receipt of th~aforesaid advertising and publication costs and certi-
,,fies that the same have been duly paid.
~'f:".·,v·,~,·rl
COpy OF INVENTORY
j
_ttotr.ry Public
P~ul N.Dorno
AdD E.~ZeCurdy Cc;'.Jcn,
GO
. .'._R\S\,(\',N01ary Public.~ONS1""''''\:L.I 'P
W h'ton Co..a.Donora.as lng •A'ril 13,1978
C minion expIres PMyom.
lIntttntnrg anb !\ppratStmrut of the goods and chattels,rights and credits which were
.Ant-E.McCUJ.DY OO~~Ml :Vl11oco of lUrcma,Union TOtmobip
Cl{late of ..,.
Washington County,Pa.,taken and made in conformity with the above affidavit..,,DOLLARS CENTS
tm;\i."EST.ATEj ..
31G Dm.."'Dcr Avenue,Villogo of El~CtlO t Union T~'l1ehlp,l'1lJsh-,
iootcm COun~y,PennoylvcnlD.LotsC316 &311 of Elrcmc
Pl{in eml Bl~DtDt:l Picce Plon of Lota,Plrn nook Vol.2,P£lgc
56,51 &152.upon td11rih is constrtlctod 0 ono end one-bolf
story b~~c!"house.itlo Deed is recorded in tecd noo!t Vol.
715 0 ~cGe 223...7 350 00~3S0'Oc)
f,Easo»1hLTX :
620 Sho~es of StilndDr(]Oil of t~et.,Jorsey Steer:'!$62.50 ...38,150.00
Divlaond on sbove otoc~for'3td Qt~.of 1967 '496.00..~,
25 Shcttco of i10untcin FUel &Supply Co.stock @ $30.625
Dtviecnd en ~bove otoc~..7GS.63
10.50
•.Jo.•...t
20 Sbat:oo of fbUndolphia -6 llocdtnc Corp'."Stoclt @ $78.25 ls~6S.•ao
1951 Studebc1ter Autonobilc 100.00
aeotcrn Ponnoylv~1n Nntloncl ~nlt Groo~h nond CG6423 8,65?SO.'
Cooh -Proceeds from redccptlon of U.3.Sbr1eo H.Bonde,8.000.00
~eotcrn Pennsylvanio N6tlon~1 nmm~Sc.vinGo ~ccount 030699 4,764.13
Heotare Pcnnoylvonia NctlooDl B~h Checking f.ccount 0 m04-
2-406120,Dolenco co o~date of de~th.775.65
BODtc~PcnncylvooiD t1ctionDl Bonk Cht"wtoco Club Sc'V!n~o 24.00
Ustoto of Ed8o~CCn1P.n p Fune~cl ExpenseD Adv~ncad by decedent
10 bar 11£~t~1,OOO.~O
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INV£N'lORY t\tUi !'P.}?:lt'ISE!Qtt
ESTATE OF }D.4.g~'MC'CmmY COl.JIN
;Pcge 2
..
PJ:or:('e~sfrOl:l)·Tt';."veler&Xnslttnnce eoaJptnyH~t1p1tt'ltet:tlon
<CO~c1",:ge .36.43
Proceeds from omrb~Mutuel Iosurtnee Compcay HoS-
p1t(:11zrt1on·CO\.et'8ce .371.44
Proceet1s from Beneflctrl InsurrnceCh:oupHospltl'lUt'tlon
Co'Je:'tge 270.SO
IItate of IdseJ:a.CcW"',,.a1,.Exemptlo11
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lin t~t ®rp~anB'ctrnnrt·nf lIaB~it1!ltnn ctrnunty
In the matter of the Audit of Account in
J
Estate of ADA E.McCURDY COWAN
a/k/a ADA E.COWAN
TO THE 'AUDITING JUDGE:
"No._-=1:,::3:.,.=&7--::o:;..=f=--::1:..::9-=6:.,.=8:..-__•19__•A. A.
Enter__m~Y_----::,:--appearance for Paul N.Barna,Executor·of the above
estate.
~::..::..::.:...._,day of__.=D:..:e:...:c=-e=.:m=b-=e:..=r:...-_----I~,19~
N.B.-Counsel shall,by'separate paper,present a concise statement of each
claim,with supporting calculation of any inteTest claimed.Objections
to an account as filed,shal1 be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
"
No.1387 of 1968 ,19__,A.A.
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In re Audit of Account in Estate of
ADA E.McCURDY·COWAN,alk/a
ADA E.COWAN
AUDIT
'rarripr for i\pprnranrr
l!~OR
PAUL N.BARNA,Executor of the
~~iEstateofADAE.~CURDY COWAN~:;u :::0 _....W •
a/k./a AM ~.~COWA~r-··
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Paul N.Barna,Jr.
Attorney
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his Deed
d Book
Ada'El Cowan,his
BEING the same parcel of land which Steve
wife.The s aid Edgar B.Cowan died on June 4,11967,andl ti tIe to said
dated May 15,1946,and recorded in Washington
Volume 715,~age '223 granted to Edgar B.Cowan a
~rope~~y became ves~ed in his widow,Ada E.Cowa~,by op~ration of law•
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Certified to Recorder December 21st.1970
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James McCurdy,grandson,specific bequest in
kind of wedding band valued at $10.00;stoek~in
Mountain Fuel Company as converted,plus divi-
dends accrued $818.13;diamond ring va~ued at
$200.00 ;held in kind and dis tribu ted as such It
at the appraised value,credit to be t~ken by
the accountant for funds and items advanced
prior to distribution 'by the Court,..
1028.13
$69,596.68
i'
No balanc;e69177.31
Washington County,Personal Property Tax for.
1969 and 1970,credit to be taken by tpe..
a.ccountant for paymen,t thereof in the amount of,1 1.p.9.37\\
..:"'.'.'..'$69,177.31
Mergeret :fl.McCurdy,daughter-in-l~w (survivor'
of 'bequest to Kenneth A.McCurdy,~on,and .
Mil rgere t R.McCurdy~his wi fe as ,tenant's by -:n ".:b',;-1;J )
entire.ty),residue,';including Qash.end 19,1
St~debaker automobile,real estate ,as herein-
below described;620 shares stock of Standard
Oil Co.of New Jersey valued at,$38,7,0.00;
held in kind and distributed a's auch at the
appraised value;credit'to be taken by the
accountant for funds and itetiis advanced prior
to distributton by the Co~rt,'pel'fireceipts '
f Ol'd I .I"1 e ,.,\;','
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REAL ESTATE TO BE CERTIFIED T,O THE RECORDER OF iSHINGTON OOUNTY
i..BY THE CLERK .OF ,TH·E ORPHANS'COURT .DI ISION,I
Ada E~'Mcd~dY'Co~an a/~/a Ad~E."Cowan~d~vi8~r,tv Margaret R.
KcCurdy,devisee .(and s urvivor of devise'to Ken$th A.M~Curdy and
Marga.ret R.McCurdy,as tenants by entirety)al~the r1g~t,title and
interest of the devisor in.end to parcel of.rea~estate ~escribed as,
I '
VIZ:
ALL those two certain lots of ground sit·ustr in Uni~n Township,
Washington County,Pennsylvania,being Lots Nos.316 andl3l7,in the
Elr.ama.Plan and Elrama Place Addition Plan of repord in !lan Book 2,
pages 56,57 and 152,of said County,and more ~rticula 1y bounded
and described as follows:..,....J ~
'.BEGINNING at a point on the Southerly side pf Downer Street at
the dividing line between Lots Nos.315 and 316,1 in'saidIPlan;thence
along said dividing line S~utheastwardly a distanee of 110 feet to the
line of a 29 feet wide alley,in said Plan;·thenpe a.long Ithe line of
said alley,Northeastwardly,a distance of 50 fert to thl Westerly
line of Pollick Avenue;thence along the line of said Po lick Avenue
Northwestwardly a distance of 110 teet to the.life of said Downer
Street;and thence along the line of aaid-Downer Street ~outhwardlY a
distance of ,0 feet to the place of beg~nning.
,'.
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Eu t4t Qtnurt u£Qtummuu 'ltUli u£lIull4iugtnu Qtnunty,
Jruullylnuuiu,(0rp!1uull'Qtuurt ltinillinu
J
ESTATE OF
Ada E.McCurdy Cowan,aka
Ada E.COl..ran 1
deceased.
No.1387 of 1968
In the matter of the First and Final
Account of Paul N.Barna
Executor
ADJUDICATION AND DECREE
And now December'I~-,19 70,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thernf ~¥3b~LPnce for distribution in the hands of the .Accountant is determined to be
$ , •0 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 an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
"
Balance per account·.,..-_
Addi tional debit asked at audit
Additional credit asked at auiit
Balanct;.e _
Deduct Clerk's Costs &Receipts I
A....e Bama &Bama Inorny--
Russell Marino,Clerk O.C.,costs in certifying
real estate to Recorder,
Recorder of D~eds of Washington County,costs
recording certification of real estate,
Redebit -Distribution gdvanced prior to distri-
1].:.bution by the Court,
Russell Marino,Agent,transfer inheritance
tax,....r $302.71
Interest from 12-7-68 to 12-24-70 ' .37.18
Geraldine ,McCurdy,granddaughter,specific be-
quest in kind of Diamond Ring valued'at $300~00;
$tock in the Philadelphia and Readin~'Railroad
pompany now 20 shares North~est Industries Stock
at.$1565.00 plus dividends aocrued thereon,.
$176.00;Wedding ring valued at $10.00;Sewing
machine valued at $100.00;held in kind and
di stributed as such at the value as shown .-
(appraised value),credit to be taken by the
accountant fo r fund s a~d items advanced prior
to distribution by the Court,.
.97
.82
65.00
5.00
L.2.Q
1720.00
339.89
21$1.00
$72,311100$
$83,988.02
$71,1...73.20
$71,408.20 ~
~/~II~kgo r~~;~O'.~J~~<lc~Rf'~~o.~,
$71 403.2012....!..~/-1tl11J7,,>-0
12£./10 #:t
$71,395.7('-
$73,115.70
$72,775.81
~,I <J}If70
~#339,81-
~~.~.
$70,624,8m
;'.
PETITION SUR AUDIT
IN THE ORPHANS'COURT.OF WASHINGTON COUNTY
Testate Form ,J
Estat@JZi'{;..B~....ADA..E.,...M.c.CJJ.RD.'l..CQW.AN.,....at~ja...
........................ADA..~•....C.QNAN .
Deceased
No ~3.8.7 o.f:.l9.6.8 A.A.
Fiduciary ?.~~J.!';J.!J?-~~.n~.,~'~.
Date of Date of
Decedelilt's'deqrh S.E;m.t.g~~.+.~..7../.J:~.(5.7...:Grant of Letters..·§.E?p.t.~~§.:r...J.?.I J.:~.§.7..
Thi;i~:th~:'f.i.;I;~f?t..,~D.g f.j.P..gl ~::ac~~un~fi'led in this ·estate
."'~.~,h.~'!~'~$;'t~'t:,:,·{:'..~~~~~~~1.,1itv(·~~..::::lor,..-l.;,.,j,':;:·;,I.,::~0,'i*,?~;i...~/',,--,oij);~.'~\t,!":'";rf'.:'~-'·Non~'.'If there have been former accounts filed in this estate,list file numoer or'number and term ,~...'.!'.~;:.,:·,i?(~\"..·"i~,)r,i1';"~1;,'....,.~s..,~'".."....t';":"\'10 ~",,"-~.•"~\....oi..•_-!:;t .•l'.....tr-...",ttl:~.'P 0:..,'v;\:r";f ,:"It J1>-\i ~<..,1->1Jt'A___ __,::-:-r:.oo "Too "'~__......•so:._6::r.:oo__~_Oo~:Oo••••:~~l~~_~~::Oo_Oo~:Oo_""Oo:::~"~~'~~~1':.._..~~~~~_\!..'"~~~~'""OO'"'"~'"oo .
Election to take .
UnderlOX~MSt will.(cross oLit one)
Date Election Place of;
Filed Record .
,Name of surviving spouse :..N.Qn~.
.List issue,where material:
N/A
,.1
Did decedent,marry after execution of will?(indicate)Yes.No.Any children bo,rn after execution of will?(indicate)
t.)
)t\7S.N,o.If an,;~:S ~f~_name them ~:'.
• _.._..- -..::- - - - ----..'"..~'"oo-'"_Oo- -'"._.- -'" '"..Oooooooo_oooo-~._- - -_oo-_oo_oo_..._..oo-_oooooooooo -'"..oooooo:oo-_Oo.._oooo_oo-~~._-_Oo_- -__oo_OO_OoOO -_:_oo_'"..OoOo..Oooooo-'"Oo-_.-;_oo_...._oo_oooo _oooooooooooooooo _oooooo _oooo _oooo-_oo -_.oooo '"._OOOOOO- _..oooo'"_..-_oooo-_oo_.
~~.;'\1..t~·~
Leg.atees
J•.
Relation.ship Interest Fiduciary,if deceased or not sui juris
Kenneth A.,~cCurqy (decea::>ed)
Margaret R.McCurdy
James McCurdy
Geraldine McCurdy Roble
Son
Daughter-in-law
Grandson
Granddaughter
List,if e?<cep.tions to above:·
No'ne
If partial "intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.~ciye all p'arties,having eitb~r vested or cont!r:'gent interests and all crediors entitl~d
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~
..If any exception give cause:.
...
File copy of Notice .
and date of maiIing..~9Y.~m~§.:r.?Q.I..)·.~.§.?..~.~~p.~.~~.~e.C?.~~.l.•)·.~~.?~,.
,.
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Is estate subject to the filing of a Federal Estate Tax Return?_.".._:_X.~~__."._.'__...~___ .
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $1_,_Q5.2._~_6_3..,._.
If the Will makes any portion of estate subject to a life-estate,give name and birth date 0f life tenant__..~!~.
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.
Denied:
I;
Civic Reading,Club;717 F~de1ity Bldg.,1940
East,Sixth Street,Cleveland,Ohio
Cook Book Guild;Garden City,NeW Jersey
$81.50
7.22
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:
Kenneth McCurdy died'on April"1970;however,the Will J,eft residue
to Kenneth McCurdy and Margaret R.McCurdy,his wife~'
Balance for distribution per account,
Itemi~e any additional debits not shown by account:
SEE .SCHEDULE
)
...:~'.:J('
Total additional debits (Add)
Itemize any;bdditio'nal cre&its not shown by account:
~::.;-:
",
rSEE SCHEDULE
Total additional credits (Subtract)
Balance for distribution
$,_J,J_l.~.7).!.~.7..:.
'.~;.:
$..lZ_,:5.l.~.•.8.Z..:.
$..12."'.3.1:'1.f.Q.!?.
".';::~
$..7.1.,..4.~3.•20 .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);.
Real estate,description attached in Petitionto Take'in Kind $7,350.00
620 shares:St?lndarq'Oil Company of ~ew Jersey stock
20 shares Northwes,t ,.Industried stock (f.ormer1y Phi.1ade1phia
and Reading)
38,750.00
1,565.00
...~
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SCHEDULE OF DISBURSEMENTS AND DEBITS FOR AUDIT PETITION IN THE
ESTATE OF ADA E'.COWAN
RECEIPTS
Balance per account
ADDITIONAL ASSETS
PRINCIPAL:
$72,314.05
Madison Fund,proceeds of sale
of 24,shares of stock from
the Estate of Edgar Cowan,after
'Edgar Cowan Estate terminated,as
result of split while in hands of
broker $224.21
Distribution of Edgar Cowan Estate
to Ada E.Gowan Estate 3,731.82
Bankers Life &Casualty,death
benefit on Edgar Cowan,payable
to Ada E.Cowan 1,016.27
Beneficial Insurance Co.,hospital-
ization benefit due Ada E.Cowan 606~67.
Sewing Machine 100.00
One-half (1/2)carat diamond ring 300.00
One-fourth (1/4)carat diamond ring 200.00
Two (2)wedding bands at $10.00 each 2D.00
TOTAL PRINCIPAL---,--------------,----------$6,198.97
INCOME:
Dividends -Standard Oil of New
December 16,1968
March 10,1969
June 11,1969
September 15,1969
December 12,1969
March 10,1970
June 10,1970
September 10,1970
December 10,1970
Jersey:
$651.00
558.00
558.00
558.00
651.00
558.00
558.00
558.00
651.'00
$5,301.00
...
.,
Page 2.
Dividends -Northwest Industries:
January 20,1969
April 25,1969
July 17,1969
October 31,1969
January 20,1970
April 25,1970
July 17,1970
October IS,1970
$21.00
21.00
21.00
21.00
21.00
21.00
21.00
'21.00
$168.00
Madison Fund,from broker $6.00
TOTAL INCOME-----------------------------$5,475.00
TOTAL RECEIPTS $83,988.02
'",=,
DISBURSEMENTS
550.00
$565.00
9.00
3.00
taxes
1,415.15
374.71
486.89
250.32
25.97
117.84
38.47
38.47
9.00
16.50
124.56
46.00
48.00
98.35
75.51
4,000.00
2,500.00
Morrison Memorials,gravemarker
Russell Marino,additional filing fee
Russell Marino,three short certificates
Washington County Personal Property Dept.,
Internal Revenue Service,1968 Fid.return
Internal Revenue Service,Federal Estate,into
Internal Revenue Service,1969 Fid.return
David Simpson,1969 Fire,street lights,tax
David Simpson,1969 School tax
Malcolm Morgan,1969 County real estate tax
Malcolm Morgan,1970 County real estate tax
N.Merle Vanderslice,'1970 Fire,light,tax
N.Merle Vanderslice,1970 road tax
N.Merle Vanderslice,1970 school tax
Chattaway Agency,1969 fire and liability ins.
Chattaway Agency,1970 fire and liability ins.
Barton Tea Co.,final bill
Best Coffee &Tea,final bill
Paul N.Barna,Executors commission
Paul N.Barna,Jr.,Attorney fee
Paul N.Barna,Jr.,preparation of Federal
Estate tax return
TOTAL ADVANCEMENTS $1,720.00
TOTAL DISBURSEMENTS $10,792.74
$781.21
17.70
$763.55
765.63
$2.08
Inventories at
ASSETS CONVERTED AT A LOSS:.
Proceeds of sale of 25 shares of
Mountain Fuel &Supply Corp.
stock
Less,expense of sale,transfer taxes,
brokers commission
ADVANCEMENTS:
Kenneth A.McCurdy and Margaret R.
McCurdy,advancement in cash $1,000.00
Kenneth A.McCurdy and Margaret R.
McCurdy,1951 Studebaker auto-
mobile valued at 100.00
Geraldine McCurdy,1/2 carat diamond
ring,valued at 300.00
Geraldine McCurdy,gold wedding band
valued at 10.00
Geraldine McCurdy,sewing machine,
valued at 100.00
James McCurdy,gold wedding band,
valued at 10.00
James McCurdy,1/4 carat diamond ring,
valued at 200.00
TOTAL ALL DISBURSEMENTS $12,514.82
Receipts
Disbursements
$83,988.02
12,514.'82
BALANCE FOR DISTRIBUTION $-71 ,473 .20
'",
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.......
",
If Family Exemption claimed by P~titi~n,give place of Record:.None :~,-; .
'~',:~~f·'
If Family Exemption is claimed at audit,give name,relationship and basis for .Claim:_~:~None :.
List any advancement or distribution on account that has been made,and nature and amount of same:
To Kenneth·A•.McCurdy and 'MargaretR.McCurdy,$1,000.'.00.Advancement and
.1951 Studebaker automobile valued at .$100.•.00j.'.
To Geraldine,:McCurdy ,i/2caratdiamond ring valued at $300.00 j gold
.wedding band'valued at $10.00 and.sewing machine·valued at $lOO~OOj
To James McCurdy,Gold wedding band valued at $10.00 and'l/4 carat diamond
at $200.00.'.
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
·to take in kind if balance is not in cosh:residuary shares being stated in proportions:.
To Kenneth
(1)
(2).
(3)
A.McCurdy and Margaret R~McCurdy:
Real Estate
620 shares of Standard Oil Co~stock
Residuary'estate
$7,350.00
38,750~OO
$1,565.00 c:..
To Geraldine McCurdy:
(1)20 ,shares Northwest Industries'stock,.formerly'
Ph~ladelphia Reading bii:xali Railroc;ld Co.stock
To James McCurdy:
(1).25 shares Mountaln Fuel and·Supply Co'.stock,
.sold,proceeds of sale
::,I C.J
=.;Ii"'1
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA..
The above named Fiduciary or representative thereof,
$763~55
I"
being duly ,$.WQtTl...,.doth depose and say
that the facts set forth in the foregoing petition are true
H'to the best of ~s _._knowledge and belief.
............S.~Q;J;'.I:L _to and subscribed before
me this..~.th..,day of 9.~~.~RIf>.~;J;"19.~..7..9
Signatu~e of Offic~r.,..,,,,:,..,,
Title of Offic~r..No.tax:y,P.J.J..Ql.i.~:"i
:..II!,.:'
Office expir~s,y'g..I:m§..~Y.:).~;I J~.7.}.~_,;~·.',
And your petitioner will ever pray,etc.
_______:__-~---?l·--~
.................................................!~'
t'D\H\J ~\:BQ 01.6
''Vd "08 N01~N\HSVM
S-IlIP\\:JO tl31S\~3i:1
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Estate of ~!?~.:~..·~9.~gMX CQWAN .
,,"~L~L~~!?~:..~.·..:.~9.W~:"
.Deceased
'Fd'PAUL N BARN .I UC10ry !b.I ~__._.
Executor'",....................................................,___-._-_-.
PETITION SUR AUI)IT
FROM WHERE DECEDENT,.LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3/,1951,being
rule No.9:paragraph b-c;,and divisions
thereof:shown on pages 23-24.:
1.Written praecipes of all Counsel in the
case.
2.Copy of,order'appointing'G~ardia~ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
3.Letters Testamentary or Administration
C.T.A.or an attest copy of WiII.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not fi led with account.'
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real.,estate.
9.Signed and _itemized elections if ,any
distribution in kind.
10.Copy of Federal Estate Tax return if 'es-
tate is subje~t ,thereto.
.....................P.auL..N:._..Barha...~_.J.x:~..
Att~rney
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IN THE ORPHANS I COURT OF WASHIN3TON COUNTY,PENNSYLVANIA
J
ESTATE OF
ADA E.McCURDY COWAN,a/k/a
ADA E.COWAN,Deceased.
)
)
)NO.1387 of 1968,A. A.
)
ELECT ION -TO TAI<E IN KIND
W'e,Kenneth A.'McCurdY_:and Margaret R.McCurdy,the residuar)
\..~
legatees and devisees of the Estate of Ada E.McCurdy Cowan,a/k/a
Ada E.Cowan,Deceased,,do'hereoy elect and agree to accept in
kind upon distribution of said estate the following:
The Real Estate located in the Village of Elrama,
Union Township,Washington County,Pennsylvania,more
particularly described in Schedule nAIl,hereto attached.
All of decedent's 'stocRin the Standard Oil=Company~'
(New Jersey),which now totals 620 shares.Under Para-
graph One of the Will,70 shares were bequeathed to Edgar
B.Cowan,who pre-deceased the decedent and thus lapsed.
Under Paragraph Two of the Will,50 shares were bequeathed
to Kenneth A.McCurdy and ~~rgaret R.McCurdy.
A 1951 Studebaker automobile,valued at $100.00.
I authorize Paul N.Barna,the Executor of the Estate,to
sell such Standard Oil Company stock as may be necessary to pay al
of the debts,legacies,administrative expenses,taxes and other
similar items and in making such sale or sales to exercise his
sole discretion without first consulting me.
IN WITNESS W~ffiREOF,we have hereunto set our hands and seals
this ~day of December,1968.
WITNESS:ff~cM~(SPALl
~?tide/;e %~.(SEAL)
•.~..~
IN THE ORPHANS'COURT OF WASHINGTON COUNTY)PENNSYLVANIA
ESTATE OF
ADA E.McCURDY COWAN,a/k/a
ADA E.COWAN,Deceased.
)
)
)NO.1387 OF 1968,A.D.
)
RECEIPT
In accordance with Section 6,Rule IX (6) (h)of the Wash-
ington Orphans'Court's Rules of Practice,receipt of the followin
is hereby acknowledged this /V day of December,1968:
Gold band wedding ring given to decedent by
Sam McCurdy,as set forth in Paragraph 4
of the Will,valued at
1/4 carat diamond ring given to decedent by
Edgar Cowan,as set forth in Paragraph 8
of the Will,valued at
Witness:
$10.00
200.00
r ..
IN THE ORPHANS'COURT OF \vASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF
ADA E.McCURDY CavAN,a/k/a
ADA E.C~~N,Deceased.
)
)NO.1387 OF 1968,A;D~
)
)
RECEIPT
In accordance with Section 6,Rule IX (6)(h)of the Washing-
ton Orphans'Court's Rules of Practice,receipt of the following
is hereby acknowledged this R day of December,1968:
Advancement of Residue
1951 Studebaker Automobile
$1,000.00
100.00
Witness:
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF
ADA E.McCURDY COW1\N,a/k/a
ADA E.COWAN,Deceased.
)
)
)NO.1387 OF 1968,A.A.
)
RECEIPT
In accordance with Section 6,Rule IX (6)(h)of the Washingto
Orphans'Court's Fules of Practice,receipt of the following is
Ihere~y acknowledged this I{W:day of December,1968:
1/2 carat daimond ring given to decedent by
Sam McCurdy,as set forth in Paragraph 3
of the Will,valued at $300.00
Gold wedding band given by Edgar Cowan to
decedent as set forth in Paragraph 7 o£
the Will,valued at 10.00
Sewing machine of decedent,as set forth in
Paragraph 7 of the Will,valued at 100.00
Geraldine McCurdy ~
t~itness :
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Form RCe-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF .w.A.$.JJJN.G.WN \.
IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the'
Register of Wills of the County where decedent 'resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the_.Jnterit~nce_.~n!i:E.~t!tte .la?,J\ct of 1{!§1.)
APA_E,_'~~~~~_:;i;~:..:~A:::}:::u:::OF
Late .r __:~~b.tn~tOI1_._-----~-------CoUnt,"""'"""'""'1AA C £?~;1;
state of :I?.n:.~.y y.~.n:I".9.:.}ss:(j Y({fJ r 0-
eount,.r W~_"-._.."'!!Rt:_I1I1._.._.._.._..._._._.,._._.._.__...~~~
...........................................................................................p..9..1J..l N..~Ba.r..n.a :~..
.~Jt»Xr of the estate of the above-named decedent being duly sworn,depose S and sayS
Eucutor
..,..,~.9r.P...9 .:l.~.q ~.9.:r;q9...,A:t:...:t:..Q.~D..~.y.~9...:t:.:r.:..c:J~.........,..
,Seven.th ,&,:..McKe,an ,..Av..e.nue.,DoTIora.,P.a..•.......15.03.3 : _..
Dece~ent :dJed s..I?p.:t:..~mp.I?..~..
(Month)
N~me and address of attorney or}
other authorized representative to
whom all correspondence should be,.
mailed•
....7 19 6..7.r.testate;leaving a last will,copy of which is hereto attached.}
(llay)(Yf:8r)Lintestate .
L
. .That as such ..,~.~.~.£.y..~.9..;:deponent is familiar with.the aff~irs of said estate and the property con-
(~:x"cutor·Admini.trator)
'stltuting·the assets thereof and their fair market value.
..
That at the time of death there was no safe deposit box registered in decedent's individual name.or jointly
with.or as agent or deputy of another.or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
N/\ME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPosiT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH.DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
None
That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,wi th the exception of the follOWing,for the ~easons hereinafter set forth:
That Sc.hedule A.attached l'!ereto and made part hereof sets forth full v and in"detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgag~encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.'.
That Schedule B attached hereto lind made part hereof sets forth fully and in d~tail ~lip~f~Qna'l,'.l'-J ',I..."',.property wheresover situated owned by the decedent!at the time of death;all moneys left by"tn~id.e;c.e(lt:l~·t£t ........-;.
at the time of death,whether in decedent's immediate poss~ssion,standing to decedent's ~re.dit:rri!branks·12~~,,'1'1 ""~...•.."/••~~":.of deposit,savings banks,trust companies,or other institutions,whether individually,::o:r..~~~/trust f6c>,~:.;-:.
any othe.r pers?p .~t .~ersons giving also separately the accrued interest thereon,if any,10~Jo th.ec1ast:l 8 ~
interest d~y prior to decedent's death in t~e case of savings banks,and to the date ofd~ced~t's deat~~,.... ....-~,~:..;.~in all other 'cases;all bonds,postal saVings,treasury certificates or notes and other7>~~!~eri~j;9~~,~~~,~,:
debtedness of the Uni ted States to the-decedent;all obligation~"whether by statute or ~gie~ent~th~y,'J •.:',.::Iro,",,.,~\,,'"are designated as tax free,of.the Uni ted States,or any state,,or political subdivision the!'~,o·f"<1;1\.of"
•.,.("•.I.'!J ,Ifl ,t""\"any foreign country,which ar~owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,'works 'of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at.the time of death,and all promissory notes or other instruments in writing for the payment of money'
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payabl~upon the death of the decedent;and all the corporate stocks and dividends
due .thereonand unpaid as of the date,of d~ath,bonds and.accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
r
I,
,
In the ca~e o~securities of close or family corporations,the values reported.are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co::'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 facts
pertaining to the business 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 wi th the fair market value
th~reof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
.rcontainedthereinandinthecaseoftransfersofproperty,real or personal,within two years of ,decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent"the proportionate share received by each transfe~ee and
all other facts of a pertinent nature regarding said transfers.In the case of t~ansfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule'a cOllY
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,either individually,orjointly with another,or any power of appoint~
ment vested in decedent,either indiVidually or jointly,by the will,deed,or other.instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule 0 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 at'tached 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 r.ecord of instruments effecting the vestiture of
real estat~and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,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 Impaid at time of
death;taxes accru~d ch~rge,able for period prior to decedent's death,(except.those,allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collater.al 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 assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,'
have been carried forward and properly registered in the Summary.
~~bscribedand sworn to before me this JJ..~'
..................................·"'c ..,:.day of 7{i;..~19.Q.?.I)7~\/).
.................~.......~................
CONSTANCE L.RISKEY.Notary PubliG
Donora.Washington Co.•Pa.
My Commission Expires April 13,1970
C;;;r..
......~~..~~a:iim~kJx)
...s..~y~.p.J;h ~M.9.K~j~.n A.y.~ny.~_..
(St:reet Number)
...p.Qp..9..r..~.~p.g.nP..§.y.1Y..§.D.i.§J.:?.Q,J.J..
(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 "Smary"has been properly completed as above-directed.
RCC-34 (1-64)
....C~ONWEAL TH OF PENNSYLVANIA
.,DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
.RESIDENT DECEDENT'
SCHEDULE \1IA"
-R'EAL'PROPERTY
Real property in Pennsylvania,with statement of mortga.ge encumbrances upon each parcel at death of dece-
dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E",Property held by
the .de.cedent·as tenant in common with another or others,should .be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo(lwealth of Pennsylvania should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm s,tate number of a-
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,acciued Interest on mortgages,etc.,are
to be listed on Sched~le "Fit and must not be deducted from this schedule.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
.DEATH
(2)
ESTIMATED
MARKET VALUE
(3)/
Dr;PARTMENT
VALUATION
CAUTION
(Do not write
In this space)
316 Downer Avenue.,Village of Elrama,
Union Township,Washington County,Penn-
sylvania.Lots '#316 &317 of Elrama.
Plan and Eirama Place Plan of Lots,Piliari
Book Vol ..2,Page 56,57 &152,upon.which
is constructed a.one and one-half story
brick house.The Deed is recorded in Deed
Book Vol.715,page 223.
.,
/
"7'V
2,250.00 ()
7,350.00 141.,
/"l~.h J50 ,oO
.-/
Insert this total opposi'te "real property",Schedule "A"in the"X X X X X
"A's Reported"column on the last page of this return.
7,350.00
,.',......,
..
r,
II-i
i ALL those two certain lots of ground situate in Union Township,Wash-II
I ington County,Pennsylvania,being Lots Nos.316 and 317,in the
Elrama Plan and Elrama Place Addition Plan of record 1n Plan Book 2,
pages 56,57 and 152,of said County,and more particularly bounded
and described as tollows:
BEGINNING at a point on the Southerly side of Downer Street,
at the divid1ng line between Lots Nos.315 and 3l6,in sa1d Plan;thenc$
along sa1d d1viding line Southeastwardly a distance of 110 teet to the
i
line of a Twenty (20)feet w1de a1ley,1n sa1d Plan;thence along the I
Ilineofsaidalley,Northeastwardly,a distance of 50 teet to the i
Westerly line of Pollick Avenue;thence along the line of said PQllicJ
Avenue Northwestwardly a d1stance ot 110·feet to the l1ne ot sa1d I
Downer Street;and thence along the'11ne of sa1d Downer Street South-
wardly a distance of 50 feet to the place of .beginning.
BEING the same parcel of land which Steve Chochla by his
__.lle~g_dat~d May::lS_?_.19~~,-and-.re.cor..decLin-Washing:ton County,-Deed Book
Volume 715,Page 223 granted to Edgar B.Cowan and Ada E.Cowan,his
wife.The said Edgar B.Cowan died on June 4,1967,and title to said
property became vested in his widow,Ada E.Cowan,by operation of
law.
SCHEDULE rtArt
"
&....-.
c'....:
LI-Jc::::l
C:)
-~._.~...
0 (f)<J:-l CLZ-l-0c::::;;;,.-
~'~-Ci
::E Li_Z00--!c::::t-_!l..W .".;;;
W-J f--Z~.J)ef)
fJ):I:
::::i ~..,<f)
a:::w 4:c.::::;:.-.•:.,.•._;;:_....':"~""-t-...-:----_....~:...::_~_~_~.~~__
-,
,....
RCC-35
COMMONWEALTH OF PENNSYLVANIA'..........-TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
,m~st be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,.must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.'.stockS,'mortgages,notes,together,with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundis tributed
estate of or income.from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
1
2
3
4
ITEM
List and describe fully
620 Shares of Standard Oil of New Jersey
Stock at $62.50 (Yl ~D -to ,,#
~"l'
\;....../0 .,<
Dividend on abov7z.~tj5c1 for 3rd quarter
of 1967 J,)/
25 Shares of Mountain Fuel &Supply Co.
stock at $30.625
Dividend on above stock
UNIT ESTIMATED
VALUE MARKEl'VALUE
II 38,750.00
496.00
765.63
10.50
.DEPARTMENT VALUATION
(Do not write in
this space)
~7;jJtS~8
/0,5'0
5
6
7
8
9
10
11
12
20 Shares of Philadelphia and Reading
Corporation Stock at $78.~
1951 Studebaker Automobile S
.'I)"
-Western Pennsylvania National Bank Growth
Bond #66423
Cash -Proceeds from redemption of U.S.
Series H Bonds,Face,$8,000.00
Western Pennsylvania National Ban,k .~
Savings Account #30699 ~~
'.~Western Pennsylvania National Bank
Checking Account #M 04-2-408120,Balance
as of date of death
Western Pennsylvania National Bank
Christmas Club Savings
Estate of Edgar Cowan,Funeral Expenses
Advanced by decedent in her lifetime
l
,
,
,
1,565.00
100.00
8,659.50
8,000.00
4,764.13
775.65
24.00
1,000.00
r;;St,$"dCO
/OO·C:O
13
14
15
16
'Proceeds from Travelers Insurance Company
Hospitalization Coverage
Proceeds from Mutual Insurance Company
Hospitalization Coverage
Proceeds from Beneficial Insurance Group
Hospitalization Coverage
Family Exemption -Estate of Rgar B.Cow n
\36.43
,371.44
270.50
1,000.00 //()0 0 -00
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
RCC-37 ,(12-63)
I •l'O~\~\l)~\\'E:\I."1I OF l'E~:'\~YYt.:\NIA
THANSFER ll';lIEHITAl';l'E TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
I :
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Kenneth A.McCurdy Son Yes 47 yrs.0 r::age Residue
4356 Kenson Drive ,
....
Allison Park,Pa.15101
Margaret R.McCurdy Daughter-in-aw Yes 52 yrs.0 age Residue
Same
,
James McCurdv Grandson Yes 18 vrs.0 aQ:e ~·of;,..'Ron..Same
Geraldine McCurdy -Granddaughte 1-0 Yes 23 yrs.0 F age Specific Bea.
-
,
,
-.
.'.
-,
\
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
.,
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
'must complete "As
Reported"column #1.)
Will ~NxroxllQj£KxtmQX ~o.
.r.-<THE
OF THE
EST.-\TE OF
Year
-....,,~-""":":"":'.
o...otiltil...,
ll>Xll>cr(b
~~..
ll>....Cb
...,'"tl ~
...Cb Cbll>...ll>::l til .......
til 0ct·g ~..........0
til '0
'"tl Cb.......g -<
Cb.......'<
~-
ADA :E:~.:t1.G...GlJ.RP¥.GOWAN
Deceased
Late of ....Union ..'l'QWQ..$hip......
County of .WCis.h::i.,D.gt:()l:1
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,
II Ul
I c:I s:s:::>~
Ul Ul Ul .....:::
~g.()()
?"'?"'q ~>;---------
-€19 ~~-€19 -€19 -€19
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i
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VI
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-,
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......
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"
'"~..
~
L.>00:.
"-J:00
:0'\.:>:0\:.....til~"-\11 :w ~..-...
:00 :1J1.g >-
:000 ~-:.:.~:.....:02.-:000_
'.!~
~
".
··f·
:~¥-Gr.>-€19
'~':.:
.:~;.,..->-:'
~:'-~~'.
:~:..
:~:.
'.~:.
-fP.-€19
:>'":~~O
:....'"~..-...:~:~c;l-:J:~.~~.:~:Cl\g::.c...:~01:---:~~
t
~
Fo,m,RCC{~
.~;?.fliO
",.DEDUCTIONS ALLOWED IN
OFFICE OF THE
REGISTER OF WILL5
OF __W....::ifa~s,;,..h_i_n...g"-t_o_n__COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF ",$,'",,'',..
DATE APPROVED ..""",,,..
AND AGENT OF THE COMMONWEALTH
Regl.,.,of Wills.Agont
ESTATE OF-Ada E.McCurdy Cowan LATE OF _U~n~i~o~n~T.:;..::o::..:w~n~s::::.:.:h~i:.lp::....._
DATE OF FILING APPRAISEMENT DAT5 OF DEATH -=S::.:e::Jpe::.t.l:.::e~m~b~e=r----!.7....;,1--~1:.::9:..::6~7!.....-_
DATE NO.OF
VOUCH"1It NAM&:OF PAYEE REMARKS AMOUNT
Josephine Douglas Letters of Administration 24.50
Guy Rodgers Deputy Register of Wills 15.00
Washington County Reports Advertising Letters 12.150
Valley Independent n n 10.150
Russell Marino Filina Inventorv 3 bo
Russell Marino Filing Account 16.00
Notary Public Fees 7.lso
John S.McCans Appraisal of Real Estate 60.bo
Russell Marino Additional Short CertificatEs
u.S.Treasury Department 1967 Income Tax
Pat Dept.of Revenue Automobile Transfer
Chattaway Insurance Agency Fire Insurance on home 4S.pO
Harry E.Drum Funeral l ..sso.bo
Rev.John Agria Funeral Service,Elrama 25.00
Rev.Curtis Jones Funeral Service,Brookville 55.00
Julia Kegqar Practical Nurse 4~n ~n
Eva Romey Practical Nurse ls.bo
Violet Barry Practical Nurse 30.DO
Mrs.Robert David Laundry &Household Cleaninq 174.)0
Miller's Drug Store Prescriptions l89.~3
David Simpson
Western Penna.Nat'l.Bank Outstanding Cks,at DlD 182.7---+---t---+-----------------+--------=---~---:----+_--~-:::_;;;_--t;;~;;:_:-.__.-:'
1968 UR--i€>;nJ.w:p,-S~&--R'd":""'Ta~""·C~o.r>(J)
David Simpson
Malcolm Morgan
Colonial Carriers -Parbage Collection l2.~5
Carl Coitervahn Dairy 16.[54
CONSTANCE L.RISKEY,otary Public
Donora,Washington Co.,Pa.
My Commission Expires April 13,1970
,.
I,
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF __~=::..:h=·=z...=...=:_____etl:las ~ngton
Paul N.Barna----.=...:==-~:.-.;=:.=..:=------HEREaY CERTIFY,THAT.TO THE BEaT OF
..-!lty,KNqWL:DGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E eTATEMEN_T OF DEBTS,FUNERAL EXPEN5ES AND EXPENtlES OF,<-;A9M~N"!.:~A._Tlp~l.euaMITTED TO THE ESTATE OF Ada E.M:~.~~DEC D.AS DEDUCTIONS FOR
..:..'Jr"·~S~ITAN'CE.T~X!PURP08ES.1L",,..~,...,....:..
-........~;o<--''-"''---=----'------'-+.-'--..:::.----__-6~.LL.5.1
-:.::;SW"~RN A~6t;;~~CRIBEDBEFORE ME THIS 22nd DAY-~".:.~1-:"0 tober II ~
,/'...
..~','."
ESTATE OF Ada E.McCurdy Cowan U • T h"L"'TE OF n~on owns ~p
Form RC c,lI)'. •.'•.
OFFICE OF neE
REGISTER OF WILLS
OF _Wi--=,a.:..s_h......:.:i_n;..::g::...t.:..o.:.......:n__COUNTY
AND AGENT OF THE COMMONW.....LTH
.......-~.l '"
PAGE TWO (2)
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED IN
(Y370 ,'ITHESUMOF.$..
DA~APPROVE~O~~1..~=..'.Y...=...?..e.
'~!'VflI~.
Register 01 Will••Agent
OATE OF FILING APPRAISEMENT DAT5 OF DEATH --=Se:;,::':.Jp~t~e~m~b~e::::..r~..!.7-:,l-...;1=....:::9~6w7:....-_
O"'TE NO.OF NAMi:OF PAYEE REMARKS AMOUNT
VOUCH""
Snee Dairy l2~95
Kenneth McCurdy Nursing Bill Pd.Prior to OJII>50.bo
Barm\and Barna Various Legal Expenses 131.bo
Constance Riskey Notary Public Expenses,etc.10.175
West Penn Power Company Electric service 64.lC;5
Bell Telephone Company Telephone service 93.78
Equitable Gas Company Gas service 130.69 I
South Pgh.~Water Company Wiater service 25.b6
~/M1A-};-~~7 -(,'-,\--,V,-(,"3 1~/tj .'I'I
'72A ..tul'-.J S);S-0-0
ILJ 'jJ ~tf-~Cwf.I -y,Ol)
I~(]A &'.J~P1A'tf JJ-
~W/JJ£~~eli .75'J'"(!........,,.,
f>n ".Il-~~(L ~/J J.r.'JLL ~?S~CL()\.tZc..c-...~IT''':"7".,o .
r:I.~M ~Ferch (fb ~vJA":,,.w.iAOA~J
/7 ..ld
~~.'fl--LA'UI.77 5'V.tJ-JAA;f/tA.i ,
V ----....---!C17tJ 6(
...
#
...#
..~,\
I
I
I
,
'..2 //-/7 1/FV /
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF SlI:
------------------HEREBY CERTIFY.THAT.TO THE BEaT OF
Ti-2"--'::......c'----+---~--=------"--t-~(L.5.1
SWORN ...ND~eEFORE ME THI,:£A.J..,D...Y
I,
...Y KNOWLEDGE "'ND BELIEF.THE FOREGOING IS A JUST AND TRU E srATEME
ADMINISTRATION SUBMITTED TO THE ESTATE OF ---~~----#~7-----::;h7"1;:;--
INHERIT...NCE TAX PURPOSES.
CONSTANCE L.RISKEY,Notary Public
Donora,Washington Co.,Pa.
My Commission Expires April 13,1970
,·'..··.1
9459-100
IN YOUR REPLY 'PLEA8E
REFB:R TO 37-52-1
NOTICE OF FILING OF APPRAiSEMENT
PAUL N",BARNA
.COMMONWEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENU·E
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
_____W_'~_s_H_I_m_TO_'_r-:,l,__...--__County -File No.
In Re:,i Estate of A_D_~A.,:._B-·._G1_0_~A_N _
'i.
,,
"
'f""'l.i :
,:\
f't'ii~..
~RCC-Sl (2-64)
f ~
You are hereby notified that the ~~~o_r_ig~ina~l~._
appraisement in the estate of 'AdaE.Cowan
has been filed in the office of the Register of Wills qf Washington
County on .November 25 ,19M.Said appraisement reflects the
following valuations:
,f Dear
,t''t'r\.'Ii
{
It
Real Estate --r7,r;I::.:;J;..;5;...O.,.:......OO""...--_
Personal property 6_b~,~5_8_8~.r~18 _
Transfer s --"~~=::<"";~.:-...-
Total ..,..-_7~J~'w9:.=:3..:::8.:...7:..;8:--_
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
,As to such ~ax that is paid within three months from date of
I death,a five (5%)percent discount is allowable.As to any tax thatfremainsunpaidafteroneyearfromdateofdeath,interest at the ratefofsix(6%)percent per annum is charged.
f-',
~tri Dat e __-'------=N::..O;:.;iV:...:e=mb=e:.:.r--==2~5:Li-'1=.9.c.;6::.;8=--_
.'r".,
't DATE OF DEATH:
t
t
Septunber 7,1967
Note:This is not a bill.
\.
•~-39 «(~67);.---_..
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
COWAN,ADAE.
FILE #9459-100
September 7,1967
SUMMARY
."'"":"""~-~.,
09-07-67
11-25-68Dated:
FILE #9459-100 TtEPOHT OF INHERITANCE TAX APPRAISER
I.the undersigned duly appointed Inheritance Tax Appraiser in and for the County of
#63 Washington ,Pennsylvania,do respectfully report that I have appraised
the real ~nd personal property as reported in the foregoing return at the values set forth
opposite each item in the last column to the right in Schedules "A","B",
RP.POItT OF THE REGISTER OF WILLS
I,the undersigned duly elected.Register of Wills in and :ror ...
County,Pennsylvania,do "''''spec:tfull.y report that·I have allowed d,eductio.ns in the amounts
claimed b;y deponent,except as to those items where a greater OT lesser amount is set forth
in the last column to the r:i.ght in Schedule "F",which greater or .lesser amount represents
the sum allowed as a deduction.
Dated:
REGISTfR OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED V~A~L~UE~1~A;:::S_~RE~'AP~P~RA~I~S.!2.ED~
$7,350.00 $7,350.00 $
.66,588.78'---66,588.78 :=:=.-----------------
INVENTORY
Real Property (Schedule A)
Pe~sonal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LERS Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
73,938.78
=======.-=====.-======:=
Valuation of life estates or
annuities.. . . . . . .$_
£S,TATE T~X ASSESS~mNTS ~.,------
(:::).As evidenced by Charitable .Exemption
Certificates issued by the Secretary
of Revenue.
CO~WUTATION OF TAX
*-------<I>~'---'----
FOn.USE OF REGISTER ONLY
T ~x on $_~______f5%$___'__
T ax on $.~~_
T ax on !l;UjI $_--,-;,-__-'--
tax on $.__lR%$--...,..-
Ex:emptions :=(:::)
Total Estate __
TOTAL TAX $~
Less tax previously paid $============~===
BALANCE *_
L~ss 5%of tax if paid within
3 months after;death $============:___
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of R%from
to
AMOUNT OF ESTATE TAX ASSESSED
Es tate tax paid
BALANCE DUE
Add interest at rate of 6%from
to
TOTAL TAX BALANCE
PAID
s;-~------
$-------
*------_.-
$---~---
$-------$
FOR USE OF REGISTER ONLY ADJUST~NTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the
negister of Wills,for proper reason,same should be noted below,with short
explanation.
Will l
Administration \No.·.
IN THE
Year
MATTER OF THE APPRAISEMENT
OF THE
ESTATE.OF
ADA E.COWAN.
Deceased
Late of UNION TWP •.....--.
County of '.W~HINGTON..............-.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
;
~....
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NTY Washingtoncou .
FILE NO..9.4.~.9..:~.9.9._.
Form:RCC-2
\
•.-'DEPARTMENT OF REVENUE
BUREAU 0'COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA-',).
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE November 25,1968
Whereas,~.~~~.~.9..~~~late of ~!?:?~.~..~.
in the County of ~~.~~.~~~<>..~Commonwealth of Pennsylvania,having died on
7 th September .67'the day of 19 ,seIzed and possessed of an estate
subject t.o Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,y~~.~9.~~~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 interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appralsament
Description of Asset Values Made for Inherllance
Tax Purpoles
$
TY:
'u6 Downer Ave..Villa~e of E1ram~Union Twp.
Washington County,Pa.Lots #316 &317 of'
Elrama Plan and Elrama Place Plan of Lots,Plan
Book Vo.2,p3.ge 56,57,152,upon which is con-
structed a one and one-half story brick house.7,350.00 7,35C 00
ERSONALTY:
620 Shares of Standard Oli of New Jersye 38,750.00
Dividend on above sotck for 3 qt.of 67 ,496.00
25 shares of Mountain Fuel &Supply Co.765.63
I
Dividend on above stock 10.50
20 Shares of Philadelphia &Reading Corp.1,565.00
1951 Studebaker Automobile 100.00
Western Penn.National Bank Growth Bond 8,659.50
Cash-Proceeds from redemption of U.S.Series H.8,000.00
Western Penn.National Bank Savings Acct.4,764.13
Western Penn.National Bank,Checking Acct.775.65
Western Penn.National Bank,Christmas Club 24.00
Estate of E.Cowan,Funeral Exp.1,000.00
Proceeds from Travelers Ins.Co.,Hospitalization 36.43
Proceeds from Mutual Ins.Co.,Hospital!iation.371.44
Proceeds from Beneficial Ins.Group,Hospitalization 270.50
Family Exemption -Estate of Edgar B.Cowan 6b~OO _.--'--
Total 66,588.78 6{j'i,ss'"'J/§
Total 73~938 78
form~;~~hbl::::~i:w~a~~di~~'~:::re~~~~0v.~:a~?:se~~~
~.,~-~7rd~').~~~~:
(pg,t Otllc:e)
P
REAL
·,t),.
,I.'
~'"
WASHINGTON........................................................County
.=-~
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rr
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ADA E.COWAN
Deceased.
Late ot'
UNioNTWP..............................................
Datc of Dcath,~.~~~.~.~.~7,1967..........................................
Appraisemel!t Dock'et Vol.37,.
Page,..~:::'.l.:N 0,?~??:.l.:?.~.
Filed in Register's Office,~.C?y..~~1:>.~.~....~.5...'..J9...§.~.
/jmount of tax due $'.,.
DEPARTMENT ·OF REVENUE
Received,
Exa.mtned 'and 'Approved,..
Wrote abo.ut Appra.isement,
Appeal f,.om .Appraisement,..
Entered and charged,..
'.t
'.
,
,4
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"
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JJn Il1p OOrpquns f <1taurt af lIusqinglan araunty
IN THE MATTER OF THE AUDIT OF ACCOUNT
Ada E.Cewan
In re Estate of ~9.~.~..t ~~~..~.!.._~.C?g~~y.~I.~I.~No }}~.7.,4.~~~~!.Term,19.§~,AA
..~~~~..~~~~.~~~1...~~.~~:__.__.._..__.~.~~.~._~~~~~~.._~~.~1..~.~__'
did:cxiXD~te of death__~.~p.j;.~7.1.._~.9.~1 Date of filing Inventory Appraisement_..Q~.~~?3.,J9~~___.__..'•'A~"
TO THE AUDITING JUDGE:
Enter-my appearance for Personal Prope~ty'Tax Due Washington County,viz:
ITE M
1968
620 sh St.~i1 ot N.J.
25 sh Mountain Fuel Su -1
20 sn Pbiladel hia &Readin Corp
@ 28.8
Valuation
21.88
,.
1967
620 sh St•.Oi1 ot N.J ;;@ 63.2$39215.00
"!"
2$sn Mountain Fuel SupplY"@ 27.875 696.88
20 sh Philadelpbia '&Reading @ 40.,00 ,800.00
"
,.,
1966 -..
620 sh St..Oi1 or N.J•@ 80.375 49832.50
a'5 sh Mountain FUel SUJ:)D1v @ 18 •.12~9'51.11
20 sn Philadelphia &Readin2 @ '51~2'5 106'5.00
196'5
620 .sh St.0i1 of N.J.@-,90.12"55.877.50
2$sn Mountain Fuel Supply @l 40•.75 1018.75
20 sh Pbi1ade1p\1ia&Reading Corp._@ 36.00 720.00
1964
620 sh.St.Oi1 ot N.J.@ 76.00 11.7120.00
25 sn Mountain Fuel SUpply @ 40.25 10(;)6.25
conti on pa~e 2
Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest Total ClaimAppraisementReturned.Penalty 4 Mills Penalty
--,-----,.~-~~~.-_..•177.70 17077 195.11.71968hhhZS---.Jfune '1'1'1 25 .-••
19 67 40710 None 4G710 --16a.84 16.28 11.39 190.·51
19 66 518$0 None '5181)0 207.hO aO.7h.26.q6 aC;l).lO••
19 65 5761$None 5761$.-230.46 23.05 43.79 297.:30
19 64 48850 None 488$0 --19.5.40 19.54 48.84 263.78
,19 63 37765 None 37765 151.06 15.11 h.6.82 21,.99.-
Please make check payable to Washington County Personal Property Dept.TOTAL CLAIM ~a:41 .•.];5",
The fo,egolng Is a statement of all Items taxable as they appear In the Invent~~
davit or Assessment filed for the purpose of determining the Personal Property Tax on s~~ta .
......J ..91;!.L....doy oL......Il!1.1(!1I!!!!?!!~........19...fl!L..A.\V.0,Solicitor
r·:'(
•
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No :,Term,19 ,AA
In re Audit of Account in Estate·of..
AUDIT
Jrarripr for i\ppl'aranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
A.V.CAPANO,r
••Solicitor-
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........;:::
lin tQr OOrpquns'<1tanrt af lIusqingtan <1tannty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate oL.:c.Q:w.:an..A~..~Q9.~~4i___No ,Term,19 ,AA
'."....._-__._---_- ---.
Affidavit
Date of death ._._..-..__.Date of filing Inventory Appraisement __.,._._..,-.
Assessment
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
ITE M Valuation
20 sb.Pblladel hia &Reading Corp @ 36,125 122.,0.
1963 -
•"
2$sh Mountain ..Fuel Supply @ 35.00 87$..()()
20 8~.,Pbi~adelphia &Reading Corp.exempt·.,
.
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.1 '"):.~~~.•"~~:...:.~•...<~
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Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty
19-- -
.------r-.....-----._----_.'----.---.....
19 ...-
19 -
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19 ..-
19 ,
19
Please make check payable to Washington County Personal Property Dept.,
TOTAL CLAIM
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
....__...__ _day of__ _19 .A.V.CAPANO,Solicitor
:-'~,~
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y ••\.'
N~136-1"",/4tb'qt:b Term,19..66 ,AA
"In re-Audit of Account in Estate of
.........9.9_~1....~p.~..~~..~.~_9.~...
AU DI.T
Jrarripr for Appraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
...'Vd "OJ f;ol~N!HSvA\
S11li';\:~0 tL1L SI~)ti
ONIW/>1 Ti3SSn~
-2-11"'11fluj"til s~J,JO OL
-.•.A.V.CAPANO,
Solicitor
....9
f ,(I ~•."';'J,I ..~I I ~.'"",J "!-~I ~_J
R C Co49 (9-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU'OF·CGUNTY COLLECTIONS
INHERITANCE TAX DIVISION
;"..
..,
PENNSYLVANIA ESTATE TAX
DETERMINATION 1.,\'1
't-l hd..1h d..
J
Da te Rp~I L &19--!.'7..:-1_
Estate of:-Hll.fL-E+-i -"C:....>o"--'W~a"-'tJ'-L-_
Date of Death SePf-'].f9{,7
County WQJhll'l9rO~DoCtleT .,.~7.£1·1
Bureau File No.9LfS1-1 00
1.Taxable estate per U S.Estate Tax Return,Fprm #706 flied.I J..IS,70
2.Taxable estate per final change in Federal"Return dated 8~'i It/-f9tCf-
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($"nail e..-----,~_----'_....L...::..~_
As verified by computation jJOhe..
4.Penna.Inheritance tax due andlor paid.--.....--
5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits ( 4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
8.Less:Previous payments on alc of Penna.Estate Tax
Date of payment Amount of Tax paid
$------
Amount of Interest paid
$-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest duefrom t,0 @6%perannum.
11.Balance of Penna.Estate Tax and interest due as of----------$=.======'J1===:O:::I-1==:L===
Prepared by ~~«.~DI sr:Th~t'/l,r TQ ~de-tP liS It_
Management A)fditor
Reviewed and approved by
(Name)(Title)(Date)