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HomeMy WebLinkAboutOC1968-1487 - ESTATE OF MARTIN....FORM 67 REV.1-50 REG.WILLS Application for 11ltlttrs of Allministratiou ou tht Estate of q,~~.~~.?:E.~.!.~_.. late of Ci:t¥.~:.Ql YXash:iilgtQa:;.EW.a.s.h.inQ'.ton C.QUD.t}r,Deceased. Before the Register of Wills of Washington County personally appeared 9..p..~!~..~~~.~~.~~.. who,being duly sworn deposes and says that o!.9..~.~~.?:E.~.~.~:. age ~.~,having niS last family or principal residence at 7..S.5 D.onnan Ay.enlle .. (Street and Number). ...........................9..!.~.Y.Q.;"~.~~.t>:.!.~.9:~.Q!l:,Washington County,Pennsylvania,died intestate .(City,Borough,Township).. at w,a.S.h.ing:tQJ.l J?.a.f ,on thel.5.day of Al.l.9JJ.S t .. A.D.,.19 6.JL ,at..~..!..~.Q b..!M.,possessed of personal estate to the estimated value I : . $JlnkI},Ow.n ,and of real estate in the Commonwealth of Pennsylvania to the estimated value of $..~P.:~:~~~.~,situ~'te in ,:::::.. -'',"....................................................................................................................................................................................................................................................: .The names,and adqresses of the decedent's surviving~spouse (if any)and other heirs including heirs by adopti<?n)are as follows. REJ,ATIONSffiP R)<}SIDENCE 1 '.W'f 755 Donnafu Avenue.?.p..~~..~~~!~.~~:~~W,as.h.ing.to.n·f ··1?e.nns.y..ly.ani.a .. Michael Martin Brother ·556 ~rankl1n Farms Rd.,.............................................................................................................................................Wash:Lng:t;of.l."l?ef.l.nsy.lv,ana.,a . .!.ill.t.h.QD.y.M9:.t:t.in Br.o.th.e.J:::.!.i!~¥gi~~l~~ia~~.y.~M.ania h . .;F;;.9J.:th..J?p.;t'.Q!!?J,,§s~s.te·J::·T·..I-~i~·i¥fi~O~tr~i·~~s.y..ly..ani.a .. .p..Q:t:Q.t.hy.§.9:D.t.g:t:,s..*.§.tg.t'~~~¥~E~flnP.~~~§~*~~~.a . A E S·t ~k~~,•.....on Y..!il.n:?'".~s..e.r ¥-~ill~g.~g~d p.e.nns.y...y..an1.a . .g,.~P.-.~~.e~9..!}.~J?;!:.J?..t.gr.W.as.hing.ton p.e.J.lns.y..ly..ani.a .. 1 .S'605 West Chestnut Street.f.Qr..~P.-.9..~..J~l~r..t..;!:..n ~§.t.g~~·8~b ~~~'f0~he~~~tY.~~·~~~~·.·.. Moll1e Cowell S1ster Washington,Pennsylvania ROS~lr~~~if(~mc~fk1l~R&~~~~i ~..~.~~.?.;~.~~.y.~..~..!..~;:~.~~.~.~.~.~.~.??~Pa.'f'na£"ft'aeponent:1S Over '2ryears of ag~,res1des at t • .............................................1.5.5 D.onnan Av.enue..,Was.binQ'.to.n.*P.e.nns.y.~y.ani.a .. is a citizen of the United States and a resident of Pennsylvania,and respectfully applies for Letters of Administration upon the Estate of said decedent,no letters having been previously issued thereon. Sworn and subscribed belore me tbis 2.2...........o/~..L...~. day OfU.....N.Q.y.e.mb.e.r.........,A.D.,19 ~..?.. ............{/&~.....~(i~~~_.. REGISTER COMMONWEALTH OF PENNSYLVANIA}SS: WASHINGTON COUNTY, And now JilQy.ernb.et':;,..7.,19.6.8 .,comes Qp.al S M.ar.tio.. who being duly sworn doth depose and say that.....§h~will well and truly administer the goods and chattels,rights and credits of Jo.hn M.ar.tin ,deceased, to the best oL.h.et'....skill and judgment in strict compliance with the laws of this Commonwealth,mind- ful of the laws relating to inheritance taxes. Sworn and subscribed before me this........2.J..th . day oLh.Y.~.~~.E..,c.::h A.D.,l-9....?.?........·IL#!J;atZL~:~:L?4.-:."':J:.:.ff...~.i2... REGISTER .CYI~L.~. J-~ ·,4t/~/~ '~l /3 -tJ'-/~Yi/ APPLICATION FOR Letters of Administration ESTATE OF ............J.Q.h.U:M.~!'.t:..t.p.. Deceased ..., r !~ R $. Letters......................................................t:?tf-u , P $ /.. "1'",Extra Alias $............................................ Certificates ..("~~.~$~..~.~. Renunciations $.. .................................................:;............$. ~_.3 .' Attorney \'"vJ :~ i··It..oJ t;) By: ............· ·:..~····t ·~tZ..I';;·;;;5· Total..;;;;..;................................,.I ( i fr ~J I', U ( GREENLEE,RICHMAN,DERRICO &POSA ! } 1 .~.,.:r -':-0~':.~2 .j ~~.c.3 ~./.:t "/,i .,.:-:...... Estate of J.9.~N..NAR:r.JN..L } W h·t PsI a LJ No.,of 19 ..late of ,....~~....~.IlK ..~J:l.L ...~.Il:Il:.Y..Y ..Prn:ceased KNOW ALL MEN BY THESE PRESENTS, That we,OP.AL .s.•...MA.R.T.IN....~p.q MAR.n.A.@ ..GA~P:A1,':r.X ..GQ~ANX .. ................................................................................................. Jll of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl- vania,for the use of those interested in the estate,in the sum of ..One...T.ho.l,u!~nq~.~.~.~.~.~..Dollars,to, be paid to the said Commonwealth,to which paymen t,well and truly to be made,we do bind ourselves, jointly and severally,for and in the whole,our heirs,executors,administrators,successors and assigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the 2.7.th.....day of .................N9.y~mP..~.~A.D.,one thou~and nine hundred and ,..~,~~~y~.~.~.g.~.~<~~.~.~) THE CONDITION OF THIS OBLIGATION IS,That if the above bounden .. .................................Op.AL S..~t1AR.!.IN . X~Administratr.ix or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but otherwise,it shall remain in force. MARlAND.CAS.VAL!.¥.G.9.ffi?ANY..(SEAL) By (SEAL)Attorney-tn-Fact ............................., , , ,(SEAL) &tutrmrnt of ~urdy I •.----..---..-..-----..-- ---.----.,surety in the sum of $..__.__..on the administration bond in the estate of ..-.----..-------.-__..____say that I reside at -----.-----.--,Washington County.Pennsylvania;that I am the own~r of real estate,the title to which is in my own name and duly recorded,situated in . Washington County,Pennsylvania,worth above all encumbrances $ __;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. ._---------------_.---------_._---------------.-_._...--------.._----------------------- .---------------------------------------------------...----------------------Street t.;tutrmrnt of @/urdy P.O. 1,--- - -_.--_...,surety in the sum of $__on the administration bond in the estate of -.._____ ,say that I reside at ----------Washington County.Pennsylvania;that I am the owner of real estate,the title to which is in my own name and duly recorded,situated in . Washington County.Pennsylvania.worth above all encumbrances $;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. .........._.................................................... ._---..._----------------------------------------.-------------------- COMMONWEALTH OF PENNSYLVANIA,}SS:WASHINGTON COUNTY, Street P.O. And now........................................19.............comes _.. who being duly sworn,says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and th,3t the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this ___ day of A,D.19 _ .._-..--_.._----------------.----._-----..----------------------------------------_._---------- No.....l'f/:b... 1\~Utiui!1trutinu rGUM IN THE ESTATE.OF .....~2~~~~~.~~.~~.~~.~~~.~~. And now ,19 . Bond approved and Letters issued to t·[~) I 'JL; ·····················~:D..······~:·j··········:.:.::········. ~~~.~I • .---..-------..;~:;:.a······:-·;_··_-···-Ji··-···.._-- . ~:,~;>'/-:::"c:C]j I •····················~·J········:··········J:=i···R"~gi~'t~;" U>.. LoJo '- L r ( 'j JIF ' ...,~1 Bond Book &3........__--..Page ./~ GREENLEE,RICHMAN,DERRICO &PoSA ATTORNEYS AT LAW WASHINGTON'TRUST BUILDING WASHINGTON,PENNA. -) )'/ IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA .......! II! '. NO./1(1'7 of 1968 ~ IN RE: ESTATE OF JOHN MARTIN, Deceased • .QE12£E ~l.; ~~,\, ~\-{.'-(~i\~,".~~~ SANFORD S.FINDER ATTORNEY AT LAW 631.634 WASHINGTON TRUST BUILDING WASHINGTON,PENNSYLVANIA 15301 .... " ,1. I--.I I '--:\'I , I ---./ ·' I I IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF JOHN MARTIN, Deceased. ) )NO./f f7. ) of 1968 AND NOW,to wit,this ~day of December,1968,upon consideration of the consent of the Administratrix,the letters issued to Opal Martin, Administratrix,are hereby revoked and decreed null and void and the Register of Wills is hereby authorized to issue new Letters upon a,proper application Consent " IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYL- VANIA.No.1487 of 1968 l ~0 0 H\- IN RE:II 0 0t-3 ~....::r:0 ~trJ rt o. ESTATE OF JOHN II ::tl 11 ~0s::"-MARTIN,DECEASED.~CD zf-0t-3 0 ~0 0 "- ~"0'<0 rttrJS:rto<0 0 .... H\"-en rt H:rCD :::r 1;-:CD~11....CDrttr:r '<....0.::s PI PI0'<gJ 0CD 0 REVOCATION AND APPOINTMENT II (§to H\,II rtOFANOTHERATTORNEY()0~en CDC/),CD 0§'-H 11 CD,0 <:g.H\(Z .... ;/0 ,0 CD11r~CD 11 1\.'-0.,"- ('~'I:..0 0 'V C/)\~H\....•~\0 t'PI ~t'rj '\'"t1 ::s 00,....,.....0 0."-::s H 0.Z PI ~CD t-3 0 rt 11 ~X- -0 ::s~1 II z 0 *\)t-3 ~.......<.-'0 CD...t'rj 0.~I.Q,CD GREENLEE.RICHMAN.... DERRICO &POSA "11CD ATTORNEYS AT LAW 0CD WASHINGTON TRUST BUILDING .... WASHINGTON.PA 15301 to rt /,j -'-J I..........I II I ,,j ! ;'FORM 67REV.1-50 REG.WILLS -. i\pplication for iljrttrrli Df i\ilminilitratinn on tbr Estate of.:!.g~.~~.~!.~.~6:?k ~.=(..y 8'7 late of.......Y:'.~.§.bJD.g.t.Qn..2 ....W.~.§.bj..ng:t.g.n.J~Qy.n:t.y."....p..l?nn.!?y..+.y.~n.:i.~.......,Deceased.t .Before the Register of Wills of Washington County personally appeared :#H..~..~~.~!.I.~~P.R.9.{'{.~.. who,being duly sworn deposes and says that...:!.9.~M!.\RI.~!:'!. age §§,having h~.§last family or principal residence at..l~.~P.9DD.§D ~Y.~D.Y.~. (Street and Number) .........................~.~.~9..~~.~.~.?.~,Washington County,Pennsylvania,died intestate (City.Borough.Township) at...~~~9.~~2y~~.?~.~~~.~.Y..~.~.~.~.~.~,on the.J~.~lfay of...~~.~~.~.~. A.D.,19....68 ,at...6..:.3.0....o..~.c.lo.c.k..;i~,...M.,possessed of personal estate to the estimated value $~~::::::,and of r~bi~~t1:}naA~1 fr?IIflJ~g%fi~th of Pennsylvania to the estimated value of $,situate in ~.~.~.~.~.~.~J~.~~~~~~"~~§b.tD.g:t.QD.gQ).Jn.ty.s ,P,g'O'D.§.y.J.y.9.o.i.9 .. and the City of Washington,Washington County,Pennsylvania The names and addresses of the decedent's surviving spouse (if any)and other ~eirs including heirs by adoption)are as follows. .g~.~.l~.~.I}.~:;;;;~~.~.~:~?~~..P9.~~~~~;;;~~~;;;.~.~..?..,.~.~.~.. .R.Q?~?p~!:'!~g ~.~.~.~~E................?~~~9.~~9.~'!..~.~..?~.~.~9..~..?.~.~.~.. ..f..L.QR£.N.Gt:M6.B.J.J.N §J.§.t.~.*9.9.~~.l??.t..gb.~.?..t:D.~.t ~.~.~.1....~~.§.b-.~.~~.~.~ .M.~.U.t.~C;9.'f!.~.1~§J§.1~E §9.~~~.~~9~.~.~.~~~.~~.!.~.~~~.~.~.~.L..~.~.: ANN EVANS sister 595 Franklin Farms Road,Wash.,Pa.············································t·········. DOROTHY SAUTER sister 1911 The Circle,Wash.,Pa •................................................................................................................................................................................................................................p .. JANE BAMONT sister R.D.#6,Tuttle Rd.,Wash.,a. EDITH SPROWLS sister 1932 The Circle,Wash.,Pa.·MI'CH'AE'L·..MARffN..· · ·..· · ·b;othe;··556·..Fr·ankTi·n·..·F·ai~rris·..Ircr~··'Wa·sli~..~·..'Pa •A~ITHONY I A4ARIUI brother 765 Donnan Avenue,Was6.,Pa. That deponent is over 21 years of age,reside3 at..:z~~p.Q.))D..c;\D.!.\y.g.r:}).J,~."w.~.§.bJD.9.tg.D..2 . ..WasbiQg:tGFl...G0I:lfl'\;y.,....Peflfl-a......aoo....l93-2...1-ITe...ci:r-ele.fWasl'l.i:Fl~t0fl-y ....W<a-sh.iJl~.ton ..eo.•.,p.enna.. is a citizen of the United States and a resident of Pennsylvania,and respectfully applies for Letters of - Administration upon the Estate of said decedent,no letters having been previously issued thereon. Sworn and subscribed before me this..JA.£~... day of..,[kAd:t.r::F.::f..~~,A.D.,19 ~C .............~~I!~.~.~~.~~.. REGISTER I COMMONWEALTH OF PENNSYLVANIA}SS. WASHINGTON yOUNTY,. And now 62..~?~::::.,19.£.[comes 9.P..§}~~.E1~.~~~~~~~.~0.~P.E9.~.~.~. who being duly sworn doth depose and say that...tb.~.Y.will well and truly administer the goods and chattels,rights and credits of :!.9.~M!.\~I.~~.L ,deceased, to the best of..:t.b:giJ3kill and judgment in strict compliance with the laws of this Commonwealth,mind- ful of the laws relating to inheritance taxes. sw~rnan subscribed before me this"'~';':'::--T day of..~-:c..t./..lf.l::::~~:::,1\.D.,19~. ...........:C1-:.~~E~.~.~Q . REGISTER •...J~I.......~~. J ·-~ t' .. " ,I ,.' ,";, '-f APPLICATION FOR L~tters of Administration ESTATE OF ...................J9.HN MhgIJ.~. Deceased R $.. -Letters......................................................£)tt 0 ,I.P $7.... Extra Alias $. Certificates ~~.~..'$~2::~..~. Renunciations I $.:.I..~~..:. ........................;$. ..·· ·;:· · · ··iJ TotaL................j?:7/j'1 8J ~.'-f..............................$...~r /~-lt-:'-I C" :::J;'.:' J,,-• ~~~,,~;~ ".~,]"._,'- ~).~- :"'~. l'•~-:...;; "<;') ( I'. 'I. ["f'I. -:1 i ~~::"1·~:.:;,r:o-__,' ;--::-"---.;,, Sant'ord S:;".)Find'~r,:for Edi th Sp.rowls 14 ~Greenlee Richmonq Derrico &Pos~for~Yp·a:l....·S·:·M~·r·tln ....·..~:·:..·~....·....:..·Att~;~~ys .. o ( ~2 631 Washington Trust Building Washington,Pennsylvania 15301 Washington Trust Bldg. ..'-- ) ,,'-~- ,...,....~ ESTATE OF' JOHN MARTIN,L?,-L f"-.'Lf?5 7 . ·····························Ra,.E···BiANd::i~···FLORENCE··MARTtN·~··MALLtE··C'(jNEl.l.·;··ANN'·EVANS;········DECEASED The undersigned D.m.onw ..$.l:\.VTJ;.Ih ...J.i:\.N);~AfY19.~.T ,...~~<;:;tY.\l~J~..MA~r..~N,...?:-..f..~~~X..~.~..~~1W heirs of ;!q~N..~~:UN late of .~~.~.~.~.~.~.~?~~~~.~.~~~~~~~..~~'~~~~~.~. deceased,hereby renounces .th.e.t.+.right to administer on ..h~~estate and respectfully asks that Letters of Administration be issued to ..O.I?A.~.~TJN...?t.'\9 ?Prr:~.. SPROWLS Signed in the presence of:,-/._&&~. ~~b . ............................................................................. ••'j .'of." \"........,.,.:",-,~-'"=•..., AJm Z Cz.n .~ -I o Z ". ,.,~-J..'.' I late of "",I[iJ~,$.htng.t.qn,,,.p.~n,rP?'y~yqnt~.,Deceased Estate of "..""..JOBN..MARIJN """"".. il(unw All flru iy ID4rsr Jlrrsruts tJ -~~-I Lf [? ..of 19........ KNOW ALL ME~.BY THESE PRESENTS, OPAI/MARTIN EDITH SPRcmLS as Principals and UMted States Fidelity andThatwe,..""""""""..""L."""""""""".."""" Guaranty Co.Baltimore,Md.Surety ................................................................................................................................................................................................. all of Washington County,Pennsylvania,are held and firmly bound un_to~Commonwe~lth of Pennsyl- vania,for the use of those interested in the estate,in the sum,of .~7.~........Dollars,to be paid to the said Commonwealth,to which payment,well and truly to be made,we do bind ourselves, jointly and severally,for and in the whole,our heirs,executors,administrators,successors and assigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the 3:I'<l,.~""day of ...............P~~.~.~~.~.~A.D.,one thousand nine hundred and ".$~~t.y".l!:Jg,l;~.t.. Co. .(SEAL) Unite;"sta·~~cfSl(fJJranty Ba.lt.imor.e..,..~.I:rr.~..t.y ".(SEAL) Sealed and delivered in the'preseuct:uJ; THE CONDITION OF THIS OBLIGATION IS,That if the above bounden OP.A~."". MART IN EDITH ·SPRcmLS...............................,:"". Administrator s."."".""or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but otherwise,it shall remain in force. 1...._....-------------------•surety in the sum of $_________________________on the administration bond in the estate of ...--------~-----------...---...----...._.say that I reside'at ~.---------.Washington ~unty.Pennsylvania;that I am the owner of real estate.the f-,title to wh!ch is in my own name and duly recorded.situated in .__...._.....__......_........__._.........._....__........._.__._.......• Washington County.Pennsylvania,worth above all encumbrances $ . . ;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. •...-..----------------_.-------------------------------------_:.._---------------- Street P.O. ~tatrmrttt of ~urrty 1..._..._________ •surety in the sum of $__________________on the administration bond in the estate of -------..-------.-----•say that I reside at ___________________.......•Washington County.Pennsylvania;that I am the owner of real estate.the title to which is in my own name and duly recorded.situated in __ ____..______ __• Washington County.Pennsylvania.worth above all encumbrances $-------------_.• ;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. ••••n •••••••••••••••••••••_••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• Street I / f P.O.. COMMONWEALTH OF PENNSYLVANIA.}SS·WASHINGTON COUNTY.... And now _ _ _.._..19 •comes __._..__._.__.__------------.-..--__.___. who being duly sworn,says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this ------------------------ day of ...:__......__......:.__A.D.19 _ ,....-------------_..__.--------------------.._--------_._--....._--_.-----------_...-----_...._----... " 63-68-1487 No...;!.412---------~. A~1Uiui.atrnttnu 1Bnu~ IN!THE ESTATE OF JOHN MARTIN._----_---._---.-_---_-----_-._--.---_.. And now P~.~.~~~~r.!±,19 ~.~. Bond app'rOved and Letters issued to Edith Sprowls who was..-......--....---_...._...--.--_.._..--""".,"""_.---_..-_......-_..-......_.---_........~_._..--- :.'J ;'.<;l,,"1 .dUly fqti,sli-f.led.--.._--.------:..:-;;.----..-__----.-..'"I__~.._._-_..- -__. ,I. .....~~.~-~~~!l ~~,;J~~..:.---- - . ::..:,'?=..;••Register L~~j L~(~~j o ~ ,~. , \\ j. ';.,, MONONGAHELA PUULISHI~G <"(I.~-5 631 Washington Trust Building Washington,Pennsylvania 15301 l Bond Book 63.._---------....------------ 12 Page , .I l " .' GREENLEE,RICHMAN,DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PENNA.15301 J GAYLORD W.GREENLEE STEPHEN I.RICHMAN PATRICK C.OERRICO PAUL P.POSA GORCON F.HARRINGTON December 5,1968 TELEPHONES: WASHINGTON 225-7660 M12MURRAY 941·7590 PITTSBURGH 341 -7300 Dear Mr.Marino: Russell Marino,Register of Wills Washington County Court House Main Street Washington,Pennsylvania 15301 In Re:Estate of John Martin,deceased ;.::l>l~r:--..o.---<.J) (."J f'-·',1 ~- ,.. .'.~)-,-'r'..... We wish to advise that we no longer r~pi:esent_,.'-cJtheaboveentitledestateorOpalS.Martin,who~~s ~; appointed Administratrix by Letters of Administr~g.ont;J issued to her dated November 27,1968,and ask t~at you' withdraw our appearance as counsel for the estate.~ Paul P.Posa PPP:V cc Mrs.Opal S.Martin The above withdrawal as counsel for the estate submitted by Greenlee,Richman,Derrico &Posa is hereby approved by the~ans'?:urt of~aShington:county,Pennsylvania, .::t;;f:i.~f--di-''c '"~~1968. I t • •-'-..-J .' .'--- .'~---'" In the Court of Common Pleas of Iwashington County,Pennsylvania OrphansI Court Division No.1487 of 1968 InRe: Estate of JOHN MARTIN, Deceased. OPINION (Marino,P.J.) J~v--V/-h----- ORPHAN'S COURT WASHINGTON,PTA.j~l-)-8 1 ~2 ;>'J: IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE:) ) ESTATE OF JOHN MARTIN,)No.1487 of 1968 ) Deceased.) } REVOCATION AND APPOINTMENT OF ANOTHER ATTORNEY TO ALL PERSONS to whom these presents shall corne,I OPAL S. MARTIN,of 755 Donnan Avenue,Washington,Pennsylvania,send greeting: WHEREAS I,the said Opal S.Martin,did heretofore, as CO-Administratrix of the Estate of John Martin,Deceased, empower Sanford S.Finder,Esquire,of the Washington Trust Building,Washington,Pennsylvania,to be my attorney,in my name and for my use as Administratrix of said Estate;and to do all matters-and things,.as fully.as I myself migh.~_or could do in said fiduciary capacity; NOW KNOW YE,that I,the said Opal S.Martin,for good cause and valuable consideration,have revoked,recalled,counter- manded,and made void,and by these presents do revoke,recall, countermand,and to all intents and purposes make null and void an of none effect,any and all powers heretofore given,either verbal or in writing to Sanford S.Finder to act as my attorney,in eithe a personal or fiduciary capacity in connection with the Estate of John Martin,Deceased,and all powers and authorities which I have heretofore given and granted,and all other matters and things therein or in any of them contained,and all acts--or matters or things whatsoever which shall be done,acted or performed,by virtue or means thereof,in any manner whatsoever. AND FURTHER KNOW YE that I,the said Opal S.Martin do by these presents make,name,constitute and appoint,and in my place and stead put and depute the law firm of Greenlee, Richman,Derrico and Posa of 325 Washington Trust Building, • •> Washington,Pennsylvania,to be my true and lawful attorneys, for me and in my capacity as co-administratrix of the Estate of John Martin,Deceased,and to represent me in said fiduciary capacity in the Estate of John Martin,Deceased,with full and general authority with respect to and for the general purpose of all matters relating to the Estate of John Martin,Deceased. IN WITNESS WHEREOF,intending to be legally bound hereby,the said Opal S.Martin has set her hand and seal the 10th day of December,1968. ~Akv*-Cf-!al ~r(ff~(SEAL STATE OF PENNSYLVANIA ) )SSe COUNTY OF WASHINGTON ). On this,the I~~day of December,1968,before me,a Notary Public,the undersigned officer,personally appeared OPAL S. MARTIN,known to me (or satisfactorily proven)to be the person whose name is subscribed to the within instrument,and acknowledge that she executed the same for the purposes therein contained. /In Witness Whereof,I hereunto set my hand ~ffiCial seal. ~~lJ:to;~ Washington County,Pennsylvania -I My conunission EXPires:~;/~,!/t/ft52 - 2 = IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS I COURT DNISION In Re: Estate of JOHN MARTIN, Deceased. ( ) ( ) ( ) ( No.1487 of 1968 OPINION Marino,P.J.January 4,1969. Petitioner,Opal S.Martin,co -administratrix of the Estate of John Martin,deceased,seeks an order of this court requiring Pittsburgh National Bank to "recognize the claim of the John Martin Estate in certain deposit accounts and in property held in a certain safe deposit box"in said ban . Actually,she seeks a restraining order against the Pittsburgh National Bank,hereinafter referred to as "Bank",requiring the Bank to refus all persons,including Michael Martin,a co-lessee of the box,the right of entry therein;she also seeks unlimited discovery in connection with the leasin of the safe deposit box and in connection with the status and management of joint savings and checking accounts in said Bank and particularly to prohibit the allowance of any withdrawals from any such accounts jointly held by decedent,John Martin,and others. A similar petition is presented with respect to the First Federal Savings and Loan Association of Greene County,except that no safe deposit box is kept in that institution,and the petition concerns only joint accounts held there. Michael Martin has interposed Preliminary Objections which we now discuss.He contends that the petitions should be dismissed because:· 1.This court has no jurisdiction over the parties respondent,a petitioner has not complied with the provisions of Section 704 of the Orphans I II Court Act of 1951,20 P.S.Section 2080.704;that jurisdiction over the pers n can be acquired only by the issuance of a Citation and proper service of same upon the individual intended to be affected.Petitioner did not apply for a Citation,none issued or was served;hence,it is argued,any court order would be a nullity. 2.Petitioner,seeking extraordinary injunctive relief,has not complied with the provisions of Section 732 of the said Orphans'Court Act of 1951;there is no allegation that immediate and irreparable injury will be sustained if injunctive relief is not granted,nor have any supporting affidavits been offered to that effect. 3.No bond has been filed;petitioner seeks extraordinary injunctive relief without the filing of a bond. 4.Petitioner is attempting to lay the groundwork for a claim to ownership of personal property on behalf of the Estate,by use of proposed discovery notwithstanding that such proposed discovery is not ancillary to any pending action. Conceding (arguendo)the jurisdiction of the court over the parties is the petitioner entitled to injunctive relief?Let us first consider the matter of the safe deposit box.Petitioner did not append a copy of the leasing contra t, but respondent Michael Martin has furnished us a copy.The box was leased t John and Michael Martin in 1957.The original leasing was in 1944.Paragra No.2 provides:lilt is understood and agreed that access to the box hereby leased and control of the contents thereof may be had by either (or anyone) of the lessees in the absence of the other (or others)and that,upon the death of either (or anyone)of the lessees,the right of access to and control of the contents of the box shall pass to and belong to the survivor (or survivors).II -2- Absent improper conduct or allegations of fraud,are we at libert to make a restrictive order in the circumstances?The quoted portion of the lease specifically and unmistakably confers upon the respondent (co-lessee) the right of access to the box both before and after the other co-lessee1s deat . In Stevenson v.Economy Bank of Ambridge,413 Pa.442,453 (1964)a simil provision was interpreted by the Court.It said,in part,(p.452-3):llCaref consideration of the lease satisfies us that appellant 1§urviving co -lesseEi]ha a contractual right of access to and entry into the box....and that the bank was without legal authority or justification to preclude her from exercising that right.Its refusal to admit appellant to the box was a willful interference with her right of possession of the contents and constituted an act of conversi n.II (emphasis supplied). Surely,this court would not countenance an act of conversion by t e bank,much less order one. As to the request for discovery and llfreezing"the various accounts in both banking institutions,it is undoubtedly true that the proposed discovery is not ancillary to any pending action,as it is required to be.Cole v.Wells,406 Pa.81 (1962). Further,this court would not order the Banks to make disclosure of particular information to the petitioner until it was shown,by proper and adequate proof,that such information,upon proper application by petitioner, had been unreasonably and arbitrarily refused. Both petitions are dismissed. By the Coprt, '-. -3- ------~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY PENNSYLVANIA No.1487 of 1968 IN RE: ESTATE OF: JOHN MARTIN,deceased PETITION FOR DISCHARGE OF AN ADMINISTRATRIX 'J ; -0'. ,....~ ....." ""\'j t\.~\:.t..'"I ~~ 'f '..'···\.l ';;;"~"'~..:-,\........~,. " ,....!.~.;<-,. !\;//"'//:"'"/,/;.....,...,\-, "...oJ~-:-.~ GREENLEE,RICHMAN. DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING ~ -- WASHINGTON.PA.15301 /'),£1-~_~;rr~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA .ORPHAN'S COURT DIVISION IN RE: ESTATE OF: .JOHN MARTIN,deceased ) )No.1487 of 1968 ) PETITION FOR DISCHARGE OF AN ADMINISTRATRIX TO THE HONORABLE P.V•MARINO,JUDGE OF SAID COURT: The Petition of OPAL.S.MARTIN respectfully represents that: 1.Petitioner is one of two administratrices of the Estate of John Martin,her h~sband,who died intestate on August 15,1968,a resident of the City of Washington, Washington County,Pennsylvania. 2.Petitioner and Edith Sprowls,decedent's sister,were jointly granted Letters of Administration by Russell Marino,Register of Wills of Washington County, Pennsylvania,on December 4,1968. 3.Thereafter,the administratrices have, with extreme difficulty,marshalled the assets of the estate and are prepared to file an Inventory. 4.Petitioner requested joint administration of the estate so that she,as widow,and decedent's brothers and sisters,as heirs,would have their interests'clarified and protected. 5.Petitioner has received advanced distribu- tion of her full and entire share in decedent's estate with the consent of the other administratrix,Edith Sprowls,and all of the heirs. 6.Petitioner firmly believes that further joint administration or any administration by her would serve no useful purpose,and that in the best interests of all concerned parties and the estate,administration can be and should be continued by the other administratrix,Edith Sprowls. 7.The names of all of the fiduciaries and heirs are: (1)Opal S.Martin,widow,Petitioner,Administratrix and heir (2)Edith Sprowls,sister,Administratrix and heir (3)Rose Bianco,sister,heir (4)Florence Martin,sister,heir (5)Mallie Cowell,sister,heir (6)Ann Evans,sister,heir (7)Dorothy Sauter,sister,heir (8)Jane Bamont,sister,heir (9)Michael Martin,brother,heir (lO)Anthony J.Martin,brother,heir WHEREFORE,'Petitioner prays your Honorable Court to discharge her as one of the administratrices of the Estate of John Martin,deceased,from all duties of her appointment,and to release her and'her sureties from any - 2 - and all future liability on the fiduciary bonds given by her -and her sureties by reason of her appointment. ,DERRICO &POSA COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF WASHINGTON ) SS: OPAL S.MARTIN,Petitioner,being duly sworn according to law,deposes and says that the facts set forth in the foregoing Petition are true and correct to the best of her knowledge,information and belief. ~dL~l)pa1 S.Martin SWORN to and subscribed before me this the0....7/d day of S2zr ,1971. My cormnissionExpires:"722~/P?c/fl/Z3., - 3 - IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY ,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: ESTATE OF: JOHN MARTIN,deceased ) )NO.1487 of 1968 ) JOINDER,CONSENT and RELEASE I,EDITH SPROWLS,the remaining Administratrix of the Estate of John Martin,deceased,do hereby join in the Petition of Opal S.Martin,the other Administratrix,and do hereby consent to the discharge of Opal S.Martin from the duties of her appointment,and do hereby release her from any and all duties to administer this estate or to account to any of the heirs or creditors of the estate,and I hereby request the Court to grant her application to be discharged. - 4 - ..'..... .. IN TIlE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE:) ,ESTATE OF:)No.1487 of 1968 JOHN MARTIN,deceased ) DECREE upon consideration of the AND NOW,----4~::=~::::---..::.../----,1971, Petition for Discharge of an Administratrix,and upon motion of Greenlee,Richman,Derrico and posa,attorneys for the Petitioner, IT IS HEREBY ORDERED AND DECREED that OPAL S. MARTIN is discharged as one of the Administratrices of the Estate of John Martin,deceased,that she is discharged from· all duties of her appointment,and that she and her sureties are released from any and all future liability on the fiduciary bonds given by her and her sureties by reason of her appointment. IT IS FURTIlER ORDERED AND DECREED THAT Adminis- tration of the Estate of John Martin,deceased,shall continue in due course by the remaining Administratrix,Edith Sprowls, or by her successor or successors. Estate of J.()?~~.!.'.~.~.Il····"··"···"··"·"········D"·e"c·e"a·s"e'd"l No ~of 19 .. late of ........~~.s.l,1~.I1:~.~.()!l........,) KNOWlrbL MEN BY THESE PRESENTS,'"That we,..:E.<i.:t.t.P...~.~~pr.o.w.ls....~.~...r.r.+.D.GJp'.a),...Ii.119.lJ.I1J.t~9,~t.li.t.~.s.~'.i.q..~JJ.:t.Y ~p.,d ............g.q.~.:r.~P..ty ...Q.O'."1 !3?-l.t.i.rnQ.:r.~.J :(\1q.~~q.:r.e..ty . all of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl- vani.a,for the use of those interested in the estate,in the sum of ..~E:l.J:l ~.ll.q.\l.S.!i.11Q.Dollars,to be paid to the said Commonwealth,to which payment,well and truly to be made,we do bind ourselves, jointly and severally,for and ·in the whole,our heirs,executors"administrators,successors and assigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the l~.ti.~day of ....................c!..\ln~A.D.,one thousand nme hundred and s..e.y~.!l~.y Q!1.~. THE CONDITION OF THIS OBLIGATION IS,That if the above bounden . . .~.~.~!.l ~.~~,P.!.S)~.~.~, .rixAdministratox:or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but otherwise,it shall remain in force. 1 Sealed and delivered in the presence of: ..._--~_._------------------_._------------------_....------------.... 'U~~'t~'~~"'G~:~i)nty Ba..l.tlmo.r.e 1J ..j:;y ...(SE ) ··M • Attorney . @ltatrmrnt of ~urrtl! I•.._____..__..----.-----_surety in the sum of $_._._._.__.__..__..on the administration bond in the estate of ---------------.._.....__...._....,say that I reside at ......--.Washington County.Pennsylvania;that I am the owner of real estate.the title to which is in my own name and duly recorded.situated in ,. Washington County.Pennsylvania.worth above aU encumbrances $_._;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. ._--------------..--_.---------------------------------------:.-.-_--- .._------------------_.---------------------------_.._------------------------; Street P.O. &tattmrnt of ~urdl! 1..._ ____...-......surety in the sum of $ __..on the administration bond in the estate of --~--.-_--__say that I reside at ........______ _Washington County,Pennsylvania;that I am the owner of real estate.the title to which is in my own name and duly recorded.situated in . Washington County.Pennsylvania.worth above aU encumbrances $_ ;and that I am worth the amount expressed in said bond.over and above iny just'debts'and liabilities. COMMONWEALTH OF PENNSYLVANIA.}ss:WASHINGTON COUNTY. Street P.O. And now........................................19 ,comes _·:. who being duly sworn.says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above aU incumbrances and exemptions. Sworn and subscribed before me this _- day of A.D.19 .. 63-68-1487 No..J1:.;t.?. Abministrntinn 1Bnub IN THE ESTATE OF John Martin And now ,.'..,;;.19 . Bond aPR-r.oved and letters is~ued to.::~-,.-,-p;.[="2?c- (f)(j)-.--:::r:-(f)::;:::=--en ('-~,---(f-'-~,,j••~•••••---_.••••••-~~~-~~••;::.~••••••-----_.:--•••~.-~--\3-••••-.•--~.- ~;~:';.----t:;J .__..___.._~E-..~:..;":;".:...M :~__._ g ::~~~._~ ·····················~··~·~··········~·········R·~gi~t~;.. ...;::.~: Bond Book Page BADZIK PRINTING ~9 DONORA il ~ " J Affibnuit (@f 1£xrrutnr (@r .Abminilitrntnr &3-0 f(;-ILf97j;tatr of Jrnn5yluania,~55: <!l.ounty of )Oa5~in!ltDn \ P all b f h d . d h'Notary Public . d f 'dersony e ore me,t .e un erslgne aut onty,a m an or Sal County and State,appeared Sgj..:t.h §J?;;:QJN.t§who,being duly sworn according to law,deposes and says that s he'.'is the ooreEllWrXOC administrator of the estate of ..................~9..tI.~~~!.~.~deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of J.QtlN MMIIN , deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value .of said items as of the date of the decedent's death,based upon a just appraisement of each item PJ.ade by the above named EXijt~~Administrator. -...Siudrn and.subscribed before me this.~.~.~l L __ .:'da 0 ..:.-.....;............19..~...&~.......~~.:-~1:~~':r"{j':'\~~~...........r-Administratorix_'_~GiffiEI .'l A:.•:'IAny ~~~:~rc;:s ;WASH1NGTON~W8S~"~(,iU.:COUrlTY.PA.ADDITIONAL INSTRUCTIONS -MY ro\1M~"ssln~hj(PI:llES NQVG1Bf~[I.,13..1978.h h af .fl'L :ffri"inv~ntolymust Lie lIed wlthm tree mont s ter appomtment 0 persona representatIve. 2.•A su,pplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Origin'al and 2 Copies and 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 of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 ... lhtututorg nub l\p.prni.atmtut of the goods and chattels,rights and credits which were of ~9..tI.~~~I~.~late of ..~..~.~~.~.~.~.~.?.~. Washington County,Pa.,taken and made in conformity with the above affidavit. - DOLLARS CENTS PRINCIPAL -PERSONALTY One-Third value in Partnership of Martin Lumber Company, including real estate at 1150 West Chestnut Street 39,975 43 Stock 120 Shares Havill Corporation No value PRINCIPAL -REALTY One-Third interest in real estate located at .. 755 Donnan Avenue,City of Washington 7,000 00 One-half interest in real estate located at 556 Franklin Farms Road,North Franklin Township 11,250 00 Total 58,225 43 / 'J";«c..:>-J (L--r--J !~-:::--0~...0~( .~;;t;::?:-~,~,_. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA No.63-68-1487 Orphans'Division IN RE: ESTATE OF JOHN MARTIN, Deceased APPEAL and ORDER OF COURT ,~.'.II /:k:J(.:f-?4Y ~'0,il 0 II rl~ '0 -.~~ --=:-J -.J'.('I Ui ~>m::n ~~~:~.cU'0 c:~-_"r"1 ,........,, ~(f);,),---.__...~~f _..,",".".-•...:.>...&.~C........ ~..,.,~~"-.~-..-----"J.~""'.)~r-' .)f-c-; ;-..r.J).tJ' l.O SANFORD S.FINDER <.....-- ..... ATTORNEY AT LAW 729-734 WASHINGTON TRUST BUILDINCI WASHINGTON.PENNSYl.VANIA 1!5301 1~l/.-3g/ "... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'DIVISION IN RE: Estate of JOHN MARTIN, Deceased. ) ) )No.63-68-1487 ) ) ) ) A P PEA L AND NOW comes Edith Sprowls,Administratrix of the Estate of John Martin,by her attorney,Sanford S.Finder and files this appeal and avers as follows: 1.That on January 29,1975,the personal representative filed the inventory and appraisal in said estate. 2.On Augu,st 26,1975,the Commonwealth of Pennsylvania filed a notice of appraisement,a copy of which is attached hereto and marked Exhibit "A",which was in the same amount of the appraised value of the estate. set forth in the inventory and appraisement. 3.Subsequent thereto on October 8,1975,the Commonwealth filed I '-... a second Notice of Appraisement on said estate in the amount of $82,292.04, which was $20,900.00 more than the original appraisal. 4.Between August 26 and October 8,1975,no appeal was taken by either the Executor or Administrator or the Commonwealth. 5.There is an addition to the appraisal of $20,900.00 under personal property,which it is assumed represents one half of moneys found in a safe deposit box which was not the property of the decedent. 6.The Appraisement of October 8,1975 is improper in that it includes amounts not taxable and is an improper act in view of the prior appraisal of August 26,1975,and for the further reason that no exceptions to the Inventory and Appraisement were filed at the time of audit. ~d~_---==~Sanfo~Finder -, Attorney for Edith Sprowls,Administratrix I I -2- RCC-81 (6-73) ·,~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT Opal S.Martin (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Divisian In Re:Estate of John Hartin Vlashin8ton County -File No.__6.::.-3_-6_8_-_1_4_8-'-7 _ Ti tl e __:...:A..c.p-'=-p=.r=a::;ci=.se.::.:r=---.:l=l=--_ Dear Hrs.Hartin originalYouareherebynotifiedthatthe--'-_ ,appraisement in the estate of .>LlT:><.ohun'""'-'I~,!a""'rLt"'_"~·n.L__ has been filed in the office of the Register of Wills of_---"'Viu::Ja..cs"-'hc..L;.Lr..".g......t...uoCLlD _ County on Au.rust 26.,19 75,Said appraisement reflects the followin'g valuations:' Real Estate _ Personal Property _ T ransfers ,...,-_ J 0 intiy Owned .....:6:.=1:...L.).:...9.:....;,2.:;.:•.....:O=:4 _ TotaI --""61.".,......3'-'9=2"-.=04"'---__ As to such tax that is paid within three months from date of death,a five (5%) percent discount is allowable.As to any tax that remains unpaid after nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)from date of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S.2485-1001,P.L.C7J.;_;SA),'a tf -, ..}.J U-l.-~~Date v&'1.(J ~(/'Z J Si gned c(/.-(i.-?-......:-~.(..~<.../ r1 Date of Death:August 15,1968 Note:This is not a bill. EXHIBIT "A" RCC-Sl (6-73) " COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT EDITH SPROWLS (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inherita.nce Tax Division JOHN MARTIN .In Re:Estate of WASHINGTON 63 68 1487________County -File No.__-_----:-__ Dear Mrs.Sprowls: You are hereby notified that the Original appraisement in the estate of John Martin has been filed in the office of the Register of Wills of Washington County on October 8.,19-.2.2.,Said appraisement reflects the following valuations: Real Estate _ PersonaI P roperty ---=2::..:0~'L9~OO~.'_'OO=__ Transfers --'--_ JointIy Owned ~6!:1:..!.,..L39.L!2~.~o!....!4:....___ TotaI ---\.l<824-t.2:...;9:u::2.......l.IO:::I:4 _ As to such tax that is paid within three months from date of death,a five (5%) percent discount is allowable.As to any tax that remains unpaid after nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)from date of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice""as provided by-Section 1001 of the Inheritance and Estate Ta~Act af 1961,72 P.S.248S.1001,P.L.A,.'.'C=:=) Date (Q~)2,I r 7J Signed ~k0"~e.-<./~-<i I?~/'<#JiJ .DATE OF DEATH:AUGUST 15,1968 Note:This is not a bill. EXHIBIT "B" IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS~DIVISION IN RE: Estate of JOHN MARTIN, Deceased. ) ) ) )No.63-68-1487 ) ) ) ORDER OF COURT AND NOW,to-wit,this L2r(aYOf AL~,;1975, upon con~ration of the appeal herein filed,a hearing is set thereon for the -2~-day of ~,197b,at lO::O{)A-M. in Courtr~om No.l)V.~~3''-----l:'P",..,~~t:.....,::'"~-.:-c.."--'"":'&'-Y"L &7~~~Je--)~.-7oP~~-/~ BY THE COURT: STATE OF PENNSYLVANIA, WASHINGTON COUNTY,}55: The within named Accountant being'Cluly sworn according to law,depose s and say sthat the above account t d · d she'··1 b I'sassateIStrueancorrectas·;~verl y e leve.• Sworn and subscribed before me 'this .~.2:.~.. 19...7.~.....dOYO~~_~~~••~,·..••••••••..·y··PUBLlC.~NOTAR-------------------.,"AREf '-SH:'''0'COUNTY,';;78 WASHINGTON,WAplRES NOVEMBER 13,'MY COMMISSION EX ,R',~'z?LJd/~~C~.......'id'i~~i~i;'~'t;ixEdithSprowls,' ,.,~ Washington County,ss: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 Couri as evidence by proofs thereof filed to No U!..3.~..7F'.-::'.. I Witness my hand and official seal this ~. day of ..~:19..7-F: ........~..~v Register of Wills Yr1 <:- RUS~:~~:,.:t~1 ::.i ;~0 REG'S '1 ~.!I,~;'Vii LL.S WASHlf~'.'C:l,J CO..PA. ~\.., ~oj.., .0 ~0'1::l C...00<.J ;>..·rl<.J <V "0,bd -<..I'....CrlQ)....H ·rl00o:1....+J m0>.+J rl.:§Q)<J:+J O'~:~....1Il('f)0 N":110.0 ..,,~..,/£H H rl1r:il -<~'f-<•'l:l C C C1l~·rl 00...<ll u..+J....0'1 ..'~~•C C~:.~(I).rl 0o:bJJ ..c:+J.....•(l)"0 III 0'1~ilX:H C1l CS:03':·rl....:'H ..c:c;::CO'IIl§C1lC\lC1l<.J (I)r--3':....o... 1J!~-4vd'fO)/:m ..,....::l0C,) Q) .<:l.., 0.., 'l:lQ)..., ~Q) rt1Q).... I'l..., ~::l0<.J<.J<ll ~ ..;:a .~.., .~ 0..,Q) ~.<:l-t-' 0 ~~ 'l:l~-<<:r.>.-i 28;Ii/11,10975JA~J Z9 t':t]FU"'"r ......-''''n ~~ ~ 'i 'f~. ~ '(; d ::l ,g xi<.~: +J,:1,u: <Vix: U-lj ~Ill, rl:~i0, H:~(1)1 ..c:i+J: '.rl:"0: wi "0<VIII C1l<V U <Vo "'ZH f-<~::E Z::r:~ r:r.o r:ilEo<~rn.r:il ciZ ~g,~ <:>'"\.~J~~~l~~ •j r-jco:.;to rl: I :co:"':I : ('f): "'1 I.. •if.) ... !.< o·f ,. 6!••". ,",.•.1 c, 0:.",---'" ~~...'). ,~ .' k ;f"- J ". "s b ;,. --~ •~f r '"," .., .. The Court is respectfully requested to determine proper distribution in this estate. <Z:.1 ~------------ • FIRST AND FINAL ACCOUNT OF EDITH SPROWLS,ADMINISTRATRIX Estate of John Martin,Deceased,late of the City of Washington,Washington County,Pennsylvania. The Accountant is charged as follows: To amount of Inventory &Appraisement Total Assets Total Credits Claimed BALANCE DUE ESTATE $58,225.43 $58,225.43 13,094.77 $45,130.66 "• ,- • The Accountant claims credits out of the assets of said Estate as follows: Abel Funeral Home Queen of Heaven Cemetery Queen of Heaven Cemetery Mildred Mosier,Tax Collector Malcolm Morgan,Tax Collector Harry R.Cooke Warren E.Lemley A.1.Stormwind Washington Co.Tax Claim Bureau Washington Co.Tax Claim Bureau Washington Co.Tax Claim Bureau Washington Co.Tax Claim Bureau Washington Co.Tax CIa im Bureau Washington Co.Tax Claim Bureau Gene P.Amanatti,Realtor F.J.Buckley,Insurance Morris Insurance Agency Sanford S.Finder,Attorney Edith Sprowls,Administratrix Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Mild~d Mosier,Tax Collector Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Mildred Mosier,Tax Collector Malcolm Morgan,Tax Collector Malcolm Morgan,Tax Collector Malcolm MQrgan,Tax CollectorJ.Malcolm Morgan,Tax Collector Malcolm Morgan,Tax Collector Malcolm Morgan,Tax Collector Harry Cooke Harry Cooke Russell Marino,Register of Wills Observer-Reporter Washington County Reports Register of Wills Register of Wills Register of Wills Opal S.Martin Total Funeral expenses Burial plot Opening and closing grave Taxes Taxes Taxes Accounting services Accounting services Taxes Taxes Taxes Taxes Taxes Taxes Appraisal Bond Insurance on dwelling Attorney Fee Fiduciary commission Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Letters of Administration & short certificate Advertise estate Advertise estate Balance on Letters File inventory File account Family exemption $1,985.00 450.00 120.00 2.85 92.85 192.00 275.00 50.00 28.08 110.87 213.12 288.81 310.50 672.47 250.00 420.00 200.00 2,500.00 2,500.00 5.71 8.57 1.23 1.85 13.33 1.24 1.85 66.52 15.75 3.09 15.49 2.05 1.37 3.42 3.25 95.85 .42 188.16 301.07 9.00 14.00 14.00 13.00 3.00 150.00 1,508.00 $13&94.77 Washington County Reports 63 SOUTH MAIN STREET WashingtoD,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 t!hem for settlement to the Executors or Admin- istrators or their Attorneys. • • • • •••• • • • • • ••• •. PROOF OF PUBLICATION •In compliance with the Newspaper Advertising Act of May 16,1929,P.L. 1784See.3,paragraphs (3)and (25). COUNTY OF WASHINGTON) STATE OF PENNSYLVANIA (SS. 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 Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said legal periodical in its regular issues on the following dates::.. MARTIN;''f6Fi:ti;.Dec'?ti..!.':,,, Late"'of Washington,",WashlngtonCounty,Penna.• Administratrices':Opal S,Martin,755 Donnan Ave..Washington,Pa.15301,Edlth'Sprowls:l:932 The Circle,Wash-ington,Pa.15301 Attorneys:Greenlee:Richman,Der-rico &Posa and Sanford S.Finder.?25 Washington Trust Bldg.,Wash-mgton,Pa.15301 ..._..Janua:qr.2.,.9.,.~.6.,.~.9.6.9 . Sworn to and subscrib d~~~~~~~__-----_:.-:::;:.:=O:<~ that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising~that all of t allegations of ,h;,,m".;,""'h'~"'<~~."h'_~.'.,"_ .......n~n ~;••~••••••!. ditor (i:::::~a···::::::····::::::..1.~6..~:.. t.otary Public K"THERINE C.Y"RD,Not ubllc Washington,Washingtoo.0.,Pa. My commission Expll'eS November 1,1961) Observer .Reporter WASHINGTON,PENNSYLVANIA ' PROOF OF PUBLICATION l.ADNUN~~RA~tS~~b~CE- ESTATE OF JOHN MARTIN de- ceased late of :WashinetoC:;~OIshing­ton CountY\.Pennsylvania.'"Letters of Administration 'ufi9n the above estate having been 'gr~ntedtotheur.dersigned,notice is neJ;eby given to those indeqt~d 'thereto -lomakeimmediate.,:Jl!lyment and tothosehavingclaims.'Ot'demands to present them for settlement.OPAL S.MARTIN·.•-755 Donnan Aver.ue ,.. Washington,Pa.:JandEDITHSF.01932TheCircl,Washington;-GREE DERRIGSANFOAttorn 325 Wit.WOIShlr.1t In compliance with the Newspaper Advertising Act of 16 May,1929, P.L.1784,as amended. Commonwealth of Pennsylvania,County of Washington,SS:..... _ Personally appear-ed before'me,a Notary Public in.and for said County and State,g.i.~h.~..r.g ?..•.....9.9.W.!HL.,who being duly sworn,. according to law,deposes and says that he is the .~.e.~.r.e.t.ar-y . of the Observer Publishing Company,a Pennsylvania corporation,and its agent in thi·s behalf;that the said Company is the owner and publisher of the Observer-Reporter,succ'essor to The Washington Observer,established September 18,1871,and The Washington Reporter,established August 15, 1808,a daily newspap'e,r of general circulation,printed and published and having its place of business at Washington,Washington County,Pennsyl- vania,where it or its predecessors have been established and published continuous'ly for more than six months prior to the publication of the notice hereto attached;that the printed notice or advertisement hereto attached is a 'copy of an official advertisement,official notice,legal notice or legal advertisement,exactly as printed or published in the Obs'erver-Reporter in its regular editions on the following date or dates;. ................D.e.ce.mb.er....30....1.9.6.8....and....January.6 and 13.,..1969 •that neither thoe affiant nor the Observer Publishing Company is interested in the subject matter of said notice or advertising and that all of the allega- ~;~""u:lbi.atfldovit a.tot~.it=':Z£:Z),°'C: Sworn to and sUbScri~A}efOre me this....l.3..day of...J.a.n.u.a.r.y...J 969 ...,../I{~;;?¥;~~ WASHINGTOil,\',A51:1:;GlON COUN1) MY COMMISSION EXPIHES MAY 6,1972 : ti \ I IN THE COURT OF COMMON PLEAS OF WAHINGTON COUNTY,PENNSYLVANIA ORPAHNS'COU~T DIVISION l •,",.I.'-'-~'U ~,,,,~~.:tr--i No.63-68-1487 !~I t Q 4,-_ ). ';" r:Et~~~,~,~ ~"l .~~!;•••,.: •"j,\",-J f ~i 1\~ IN RE: ESTATE OF JOHNMARTIN, Deceased. o R D E R 1;<¥~3gl Paul A.Simmons.Judqe <: ,~~c9 'r :\• is not taxable. .,)_., C7]-.' -0 ~". >(..":t BY THE COURT: AND NOW,this 9th day of January, )No.63-68-1487 ~;:,J~,.rrt -".. )Cf)~,::-.---....;)~c:((?~":..--;::-)." ) ) ) o R D E R 1976,after a full hearing in regard to this matter,on the merits,it is the finding of this Court that the Commonwealth I sil Ii appraisement of October 8,1975 has not been proper,in that ida~ includes $20,900.00 in cash found in/safety deposit box which I ES.TATE OF IN RE: JOHN MARTIN, Deceased. II J !II, Ii IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ,I 1'1 ,:1 ORPHAt'l'S'COURT DIVISION 11'1iH~ ~i: I .', ... ,., L..-.. .' ,'. ." 103-~f-/~f1 IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA No.of 1969,o.C. IN RE: ESTATE OF JOHN MARTIN, Deceased. PRELIMINARY OBJECTIONS ~if; ,1, ~'t'l~(~~~~''"~"\):',''\." \~~~~~-~.\)~~'i-N:-j ~~J...X(':l~.'"~I ~~~RODGERS AND RONEY ~ATTORNEYS AT LAW ~~63 SOUTH MAIN STREET WASHINGTON,PENNSYLVANIA IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE:) ) ESTATE OF )No. ) JOHN MARTIN,Deceased ) L3~L 1)-1 C{f:7 ____________of 1969,o.C. RODGERS AND RONEY ATTORNEYS AT LAW 8S S.MAIN STREET WASHINGTON.PA. PRAECIPE FOR APPEARANCE TO:RUSSELL MARINO,Clerk of the Orphans'Court Enter our appearance specially on behalf of Michael Martin. RODGERS AND RONEY PRELIMINARY OBJECTIONS AND NOW,thiS"'),/b'n~ay of January,1969,comes Michael Martin,by his attomeys,Rodgers and Roney,and makes preliminary objections to the Petition to require Pittsburgh National Bank to recognize the claim of the John Martin Estate in certain deposit accounts and in property held in a certain safe deposit box as follows: I.NON JOINDER OF A NECESSARY PARTY. The Petition shows on its face that Michael Martin as a joint tenant isa necessary part{in interest in this matter, but the Petition fails to join Michael Martin who is a necessary party to this proceeding. II.MOTION TO STRIKE. 1.The Petition see~s"extraordinary injunctive 'relief but fails to aver any material facts showing irreparable injury in vioJition of section 732 of the Orphans'court Act of 1951 as amended and Rule 1531 of the Rules of Civil Procedure. 2.The Petition seeks extraordinary injunctive relief without the filing of a bond in violation of Rule 1531 (b)of the Rules of Civil Procedure. 3.The Petition seeks informal and unlimited discovery without notice to Michael Martin,a necessary party and in violation of Rule 6 of the Rules of Practice of the Orp~ans' Court of Washington County,Pennsylvania and in violation of Rule 4007 (b)of the Pennsylvania Rules of Civil Procedure and in violation of Rule L-4007 (a)of the Rules of the Court of Common Pleas of Washington County,Pennsylvania. III.DEMURRER. The Petition fails to aver any material facts which would permit the Pittsburgh National Bank to refuse to admit Michael Martin access to his safe deposit box or interfere with his right of possession of the contents or which would permit the Bank to deny Michael Martin his contractual rights in joint savings aild checking accounts.Stevenson v.Economy Bank of Ambridge,413 Pa.442 (1964). WHEREFORE,Michael Martin prays that the Petition be dismissed. RODGERS AND RONEY RODGERS AND RONEY ATTORNEYS AT L.AW 63 S.MAIN STREET WASHINGTON.PA. -(J RODGERS AND RONEY ATTORNEYS AT LAW 63 S.MAIN STREET WASHINGTON.PA. IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE:) ) ESTATE OF )No.1e1-tl-/~Jl ~1969,e ....£.); JOHN MARTIN,Deceased.) ORDER AND NOW,this l/'t---'day of January,1969,it is hereby ordered that the within Preliminary Objections be filed.aRQ ! -: I r <..-- ,., •'. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANSr COURT DIVISION No.63-68-1487 In Re: Estate of JOHN MARTIN, Deceased ....0..,, .-::.,-_c','"~~~= E X ~f~~T I O~$" -.,-'>o!./4 •.",~ ~ "".... .,c~' -r:',--) '"0;::\.~; John M.Duff, Deputy Attorney General Robert P.Kane, Attorney General 1824 Frick Building Pittsburgh,Pa.15219 Phone:412-565-7570 s-:<t/£-7 In Re: •,. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS'COURT DIVISION Estate of JOHN MARTIN, Deceased ) EXCEPTIONS No.63-68-1487 The Commonwealth of Pennsylvania,by its Deputy Attorney General, John M.Duff,excepts to the court's order dated January 9,1976 and assigns the following reasons therefor: 1.The order is against the law and the evidence of the case. 2.The order erred to the extent that it holds the decedent did not have possession or the right of possession to the sum of $20,900.00 cash found in a safety deposit box to which the decedent had access. 3.The order erred in holding that the Commonwealth's appraise- ment dated October 8,1975 was not proper. --------------~-~------ OFFICE OF THE ATTORNEY GENERAL ~XNNOC 1824 Frick Building Pittsburgh,Pa.15219 412-565-7570 January 28,1976 Hon.Paul A.Simmons Orphans I Court Court House Washington,Pennsylvania 15301 Re:Estate of John Martin,Deceased No.63-68-1487 Dear Sir: Until this morning,when I received a copy of the order in this case,I had not realized that you had in fact made an order.To preserve the Commonwealthrs rights until I have had a chance to look over the testimony,I think it prudent to file exceptions.It is difficult for me to ascertain whether Washington County has a specific rule applying to this situation or not;if it has,and if the ordinary time for filing exceptions is ten days,I would appreciate your allowing the exceptions nunc pro tunc. JMD/sar Ene! You~~r~ eputy Attorney General March 25,1976 Mrs.Frances Leo Chief Appraiser 244 Washington Trust Bldg. S.E.Corner E.Beau &Main Washington,PA l5~01 , \."\''"\' ,. j ReI Estate of John Martin File No:63-68-1487 County of Washington Dear Mrs.Leo: We are in receipt of communications from the Department of Justice advising that the Court ruled against the Commonwealth in the above named estate. Your records will disclose the appeal filed by the administratrix involved a question of the Commonwealth's right to claim inheritance tax on cash in a safe deposit box leased in the names of the decedent and his brother,Michael Martin. It 1s our understanding the Court concluded the cash was not property of the decedent or property in which decedent had an interest. Accordingly,you are hereby authorized to correct your records by removing the disputed item,valued at $20,900.00,from the appraisement. Very truly yours, Robert L.Schrift,Chief Inheritance Tax Division FOR:Stanley M.Weiss,Jr. Director Bureau of County Collections RLS:sra cc:Sanford S.Finder,Esquire cc:Harvey Stuart,Register of Wills -, -, I _ _J " '. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA No.63-68-1487 -Orphans'Division IN RE: ESTATE OF JOHN MARTIN, Deceased. PETITION TO WAIVE BOND IN SALE and ORDER OF COURT I ,;~ I ." .~ (.~. c- ..I <-- • '--'"~-, SANFORD S.FINDER ATTORNEY AT LAW 729-734 WASHINGTON TRUST BUILDINCJ WASHINGTON.PENNSYLVANIA H5301 t1L/-3?! i - IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF JOHN MARTIN, Deceased ) ) ) ) ) ) ) No.63-68-1487 PETITION TO WAIVE BOND IN SALE OF REAL ESTATE TO THE HONORABLE,PAUL A SIMMONS,JUDGE OF SAID COURT: The Petition of EDITH SPROWLS,Administratrix of the Estate of John Martin,Deceased,respectfully represents: 1.That the father of the decedent was the owner of seven lots of ground and a house situate in Canton Township,Washington County,Pennsyl- vania,described as follows: ALL those certain lots of ground situate in Canton Township,Washington County,Pennsylvania,being Lots 35, 36,37, 38,39,40 and 41 in the Morning- side Plan of Lots laid out by G. G.Hallam and John F.Berthel,recorded in the Recorder's Office of Washington County,Pennsylvania in Plan Book Volume 2,pages 126 and 127,bounded and described as follows: FRONTING 210 feet on Berthel Avenue and extending back on the dividing line between Lots 35 and 34 and 41 and 42 an even distance of 110 feet to Factory Alley and fronting on said Factory Alley 130.3 feet. SUBJECT to exceptions,reservations,easements and conditions as set forth in the record chain of title. 2.That the father's interest was only in six of the lots and the house was owned by one of his daughte~ '-" 3.That a private sale has been arranged between all the heirs of Matteo Martino,the father of John Martin,for a total sum of $6,450.00 of which the Estate will be entitled to one ninth,which sum will be less than $500.00. 4.The interest of the Estate is only in one ninth of the vacant lots whose value does not exceed $4,500.00. WHEREFORE,your Petitioner prays your Honorable Court to allow her to make said sale without posting bond as she has already posted bond in the amount of $10,000.00. AND she will ever pray,etc. -2- ., COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON .... ) )ss: ) .. Before me,a Notary Public in and for said County and Commonwealth, personally appeared EDITH SPROWLS,Administratrix of the Estate of John Martin,Deceased,Petitioner herein,who being duly sworn according to law, deposes and says that the facts set forth in the foregoing Petition are true and correct to the best of her knowledge,information and belief. Sworn to and subscribed bef.ore me this c::J7f!u day of V;;;~"1976. Lfl1w rfJ4&WJ Notary Public MY COMMISSION EXPIRES MARCH 24.19ft'0 DA.~ CIT'(Of WASHINGTON,WASliINGT9.~.,F9Uiju.~ ·.....''. .. ~,"..... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ~•..0 -.0 0" IN RE: ESTATE OF JOHN MARTIN, Deceased. ) ) ) )No.63-68-1487 ) ) ) upon consideration of the foregoing Petition,EDITH AND NOW, ORDER OF COURT to-wit,this .;2 7 ~aY of .~~,1976, SPROWLS,Administratrix of the Estate of John Martin,Deceased,is authorized to make sale of said real estate described in the Petition without the necessity of posting bond. BY THE COURT: ~~'J. ESTATE OF <ltuurt uf <ltummnu 'hall nf lIali4iugtnu <ltuuuty. 'tuuliylnauia (0rp4auli'<ltuurt mittiliUtu No.63-68-1487 J JOHN MARTIN,In the matter of the FIRST AND FINAL Deceased.Account of EDITH SP:ROWLS, ]I,dministratrix. ADJUDICATION AND DECREE And now September '2-,19--8..L-,this matter having came on for hearing,audit and distribution and testimony taken;upon due consideration thereof,the bal- ance for distribution in the honds of the Accountant is determined to be $45 J 30 66 and the account is accordingly confirmed;and it is ordered,adjudged and decreed that the said bal- ance 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 taken herefrom sec. ~g.. Thomas J.Terputac, SCHEDULE OF DISTRIBUTION Balance per account 1 Balance 1 Attorney S_A_N_F_O_R_D_S_._F_I_N_D_E_R---..:.....,_E_S-..:Q_._ $45,130.66 $45,130.66 Recorder of Deeds,recording certification of Real Estate Michael Martin and Anthony J.Martin, brothers of decedent,one-third interest in real estate held in kind at appraised value as certified herein. Michael Martin,brother,one-half residue Anthony J.Martin,brother,one-half residue 9.50 18,250.0 13,435.5 13,435.5 13,435.58 NO BA.LANCE c 0...- V') ~ 0-...~ 0 l;r :J Z n ~. 0'0 -+~ t.it c::T :J (l)0- 0 ...3 w -U t .,~ ." .....0 0 I ~ .....::: p c .. "s: (l) QJ> ;C"J .. ... 1\1 .. 0 ~ ~- := ..... t.J:::) ,;--~ -+ !J.U .-.-:.- :T -D .--1 ~ (l) ..!\ ~.t:;:en & ) ,-.. 0 ~~,j ~ ..t ,'"..-""j .:=~<; ::l "'" ~~ , (v .' REAL ESTATE TO BE CERTIFIED TO THE RECORDER BY THE CLERK OF THE ORPHANS'COURT DIVISION JOHN ~~RTIN,decedent,owner of an undivided one-third interest in and to the following parcels of land,to ANTHONY J.~~RTIN and MICHAEL MARTIN. FIRST:ALL THAT UNDIVIDED one~third interest in and to all that certain lot or parcel of ground situate in North Fra~klin Township,Washington County,Pennsylvania,and more particularly bounded and described as follows: BEGINNING at a point in the center line of the National Highway known as U.S.Route No.40 at the northwest corner of lands now or formerly of ~1rs.L.P.Gardei;thence along the lands of Mrs.L.P.Gardei and the qohn Slater Trust,South 33° 33'East a distance of 1891 feet to a stake by a corner post; thence along the lands now or formerly of the J,ohn Slater Trust, North 86°34'East a distance of 313.90 feet to a stake in a white oak stump;thence along other lands of now or formerly of John W.Donnan Trust,by its Trustees,formerly the William Gabby Farm,South 17°27'West a distance of 284.64 feet to a stone; thence along the same,South 37°30'West a distance of 1125.3 feet to a stake near the run;thence along the same,North 61°14' West a distance of 308.88 feet to an iron pipe;thence along the same,North 44°17'West a distance of 826.91 feet to a stake; thence along the same,South 37°34'West a distance of 491.13 feenItoastake;thence by a curve to the right having a radius of 151.70 feet (subtended by a chord,North 27°34'West 48.85 feet)a distance of 48.88 feet;thence along other lands now or formerly (,'...... CONTAINING 70.1162 acres as calculated by William G. Wylie,Registered Engineer,after a.survey made in May,1941. UNDER AND SUBJECT to such exceptions,reservations, conditions and covenants as are contained in the chain of title. BEING the same tract of land which was conveyed by deed of John W.Donnan Trust,by its Trustees,et ale to John Martin, Michael Martin and Anthony J.Martin,dated May 26,1922,and of record in Deed Book 660,page 77. SECOND:ALL that undivided one-third interest in and to all that certain lot of land situate in the Seventh Ward of the City of Washington,Washington County,Pennsylvania, designated at Lot Ko.85 in the plan of Montgomery's Addition No. 4 to Washington,Pennsylvania,as recorded in the Recorder's Office of Washington County,Pennsylvania,in Plan Book No.2, page 106;which said lot fronts 50 feet along the southwesterly side of Donnan Avenue and extends back therefrom,preserving a I width of 50 feet,in a southwesterly direction,150 feet to Alley C,and is bounded on its southeasterly side by Lot No.84 and on its northwesterly side by Lot No.86. BEING the same lot of which which was conveyed by deed of S.N.Fetherlin et ux.to Anthony J.Martin,Michael Martin and John Martin,dated July 26,1938,and of record in Deed Book 622,page 236. :..',.' JOHN ~~RTIN,decedent,owner of an undivided one-half interest in and to the following parcel of land,to MICHAEL MARTIN and ANTEONY J.HARTIN THIRD:ALL THAT UNDIVIDED ONE~HALF interest in and to all that certain lot of ground situate in North Franklin Township, Washington County,Pennsylvania,known and designated as Lot No. 24 in the Franklin Farms Plan of Lots laid out by John W.Donnan Trust,et al.and of record in the Recorder's Office of said CQuht~ in Plan Book 7,pages 330, 331,the said lot hereby conveyed being more particularly bounded and described as follows,to wit: BEGINNING at a point on the Eastern side of the improved township'road No.564 as shown on said plan,at the South- west corner of Lot No.23 as shown on said plan;thence along said Lot No.23 by a course North 67°54'East a distance of 300 feet to a point in the line of other lands now or formerly of John B. Ward and Stella B.Ward,being the southeast corner of Lot No.23;thence along the line of other lands now or formerly of John B.Ward and Stella B.Ward by a.course South 22°06'East a distance of 100 feet to a point,the Northeast corner of iot No.25;thence along tr.e Northern line of Lot No.25 by a.course South 67°54'West a distance of 300 feet to a point in the Eastern Line of said improved township road as shown;thence along the Eastern line of said township road North 22°06'West a distance of 100 feet to a point,the place of beginning. ·, ..'.,.,....' UNDER AND SUBJECT to the exceptions,reservations, conditions and restrictions set forth and entered on the face of the said recorded plan as well as under and subject to further restrictions set forth in the deed to W.A.Challenqer et ux., of record in Deed Book 689,page 547,which is a restriction against the maintenance of a cow,horse or,other'heavy"anim~l upon the above described premises. BEING the same tract of land which was conveyed by deed of W.A.Challenger et ux."to Michael Martin and John r1artin, dated June 19,1951,and of record in Deed Book 796,page 241. CERTIFIED TO RECORDER:SEPTEMBER 17,1981 •.4 4 < ... -;""1 ~. '.,-I ().-j V; :r...........nt "-") """0 -.-i ~.)r:>C-.::::l --j :;::, "TJ .C) r- .-,t -U rT1 <:- ::i:CI (~.•~ ;r-r..J .~ ~:;1 ."-l=" .." ~'""........-r )'. fJ ., / ,"" IN THE COUrtT OF CQI':'10H PLEAS OF'rlASHINGTON COUNTY t PENNSYLVANIA ORPHN~Sf COUrtT DIVISION ~** ***..**+..*....**....** IN RE: ESTATE OF JOijN MARTIN, NO.63-68-1487 In the matter of the.Amended FIRST MID FINAL ACCOUNT------------r----- DECEASED.Of EDITH M.SPROWLS ,---:;A;;.;d:;;.ID::;:r;;.;.x:..;,_ **........****..*~~*..*+**.AMENDED ADJUDICATICI Arm DECREE a-n-d SCHEDULE OF DISTRI3UTION d-a-t-e-d ~';1.2;,1981 i-n-c-l-u-d-i-n-g t-h-e f-o-l-l-o-w-i-n-g, ***..~* * *~*** ..i:...**...,.... *...... I I , REAL ESTATE TO BE CERTIFIED TO THE RECORDER BY THE CLERK OF THE ORPHANS'COURT DIVISION JOHN MARTIN,decedent,owner of the following parcels of land, to ANTHONY J.MARTIN and MICHAEL MARTIN,as tenants in common, and not as joint tenants with the right of survivorship. FIRST:ALL that certain tract of land situate in Canton Township,Washington County,Pennsylvania,bounded and described as fo llows : ' BEGINNING at a point on public road No.563 at the Southwest corner of lands of Anthony J.Kojowski,et ux.;thence by said road North 81°30'West 198 feet to a spike in said road; thence by lands of Leon Shawinski North 21°17'West 545.44 feet to a point on line of land of J.A.Foster et ux.;thence by said Foster land North 76°53'East 173.61 feet to a point;thence by lands of Anthony J.Kojowski South 21°17'East 619.13 feet to the PLACE OF BEGINNING. CONTAINING 1.9546 acres as per survey of George D.lams, C.E. UNDER and SUBJECT to exceptions,reservations,restrictions, easements,privileges,burdens,conditions,rights-of-way,building restrictions,and all other matters contained or referred to in prior deeds in the chain of title or visible from an inspection of the premises. BEING the same tract of land conveyed to JOHN MARTIN by deed dated May 18,1956 of James M.Colaizzo,Trustee in Bankruptcy of the Estate of George Gredesky,doing business as Washington Floor &Wall Company,and shown of record in the Office of the Recorder of Washington County,Pennsylvania,in Deed Book Vol.962,page 0094. SECOND:ALL those certain pieces or parcel of land situate in Canton Township,Washington County,Pennsylvania,and being Lots Nos.31,33 and 34 in the Hallam &Berthel Plan which is of record in the Recorder's Office of Washington County,Pennsylvania in Plan Book 2,pages 126 and 127. I-I:'..-......----- I l ~__-.0.4) .J UNDER and SUBJECT to exceptions,reservations,restrictions, easements,privileges,burdens,conditions,r~ghts-of-way,building restrictions,and all other matters contained or referred to in prior deeds in the chain of title or visible from an inspection of the premises. BEING the same tract of land conveyed to JOHN MARTIN be deed dated February 24,1943 from Washington County Per County Commissioners,a municipality under the,laws of the Commonwealth of Pennsylvania,and shown of record in the Office of the Recorder of Deeds of Washington Coun~y,Pennsylvania, in Deed Book Vol.667,page 87. CERTIFIED TO RECORDER:April 23,1985. - ceoWS..Ic~ (~...- en c.:>w ~-,~ u- lX... \1 [' 'I/'~~pl7"'/~~~a IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANs'COURT DNISION NO.63-68-1487 IN RE:Estate of 66 WEST WHEELING STREET PETITION G3B31S IQ 3'tl \ iid""1/....J\'"11 (.~l.,.uJ Jd9h Deceased. JOHN MARTIN, ".'.'"_,;;\;,J 1::;.\HS'J ;\ '.)I 1L'I\:1 0 ~.:llS\~"3 H FINDER..,ALLISON, OLSHOCK.&GRAHAM ATTORNEYS AT LAW L..- ,. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:Estate of JOHN MARTIN, Deceased. ) ) )No.63-68-1487 ) ) PETITION AND NOW,comes Edith M.Sprowls,by her attorneys, Finder,Allison,Olshock &Graham,and files this Petition, and respectfully represents: 1.That in 1981 the Court filed a Schedule of Distribution in this estate. 2.The Schedule of Distribution was prepared by counsel who inadvertently omitted some of the real estate to be certified,namely,two parcels of real estate owned by the decedent and which were included in the estate.The parcels consist of land in Canton Township,being a parcel of 1.9 acres,and the second being Lots Nos.31,33 and 34 in the Hallam'&Berthel Plan which is of record in Plan Book No.2,pages 126 and 127 in the Office of the Recorder of Washington County,Pennsylvania. 3.The Court is requested to amend the Schedule of Distribution. I".... WHEREFORE,the Court is requested to devise these two parcels which were inadvertently omitted. And,she will ever pray,etc. FINDER,ALLISON,OLSHOCK &GRAHAM ~--. By....:;.--::::S-a-n-;::f,..;..o-Fdi'--;S~.---=F~i;-"'n::...d..e-r-,-:E=-s-'q=-.--- Attorney for Petitioner - 2 - ,.,. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:Estate of JOHN MARTIN, Deceased. ) ) )No.63-68-1487 ) ) o R D E R AND NOW,to wit,this foregoing Petition,the Schedule of Distribution is hereby amended to include the two parcels of real estate described in Paragraph 2 of the Petition and in the Certification attached hereto. BY THE COURT: ~. , .; ~()e~"!o zti~>_~-I ::j ~ ":z:0a~"~•t:l z '"d 'T1 trl 0 '"trl -<.~~»~en 0 -I -<,Z t""'El .\.~'»»,.,..~~~.~z»c::_.lit .""'".::;1JJ I8l IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHAN'S COURT DIVISION No.63-68-1487 IN RE: ESTATE OF JOHN MARTIN, DECEASED PETITION TO OPEN ESTATE 'Vd "00 N01~NIHSVM Slll!.\.:W tl31S!~3U "" ......~ "::,c=:-9.::;;.- ~"6~~~ OS 1 Wd Gl H~r 93. a3tl31SI~3~ MICElAJEL E.KUSTURISS ATTORNEY AT LAW I2 NORTH JEFFERSON AVENUE /J t/.;;;iURG•PENNSYLVANIA 15317 , IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: .'. ESTATE OF JOHN MARTIN,DECEASED No.63-68-1487 PETITION TO OPEN ESTATE AND NOW,comes C.E.KUROWSKI,ESQUIRE,attorney for the Canton Township Sanitary Authority,and files this Petition anu respectfully represents: 1.The Canton Township Sanitary Authority is a municipal sanitary authority which has filed a lien against the Jchn Martin Estate and Edith Sprowls at No.131 September Term, 1978,MLD.A copy of said lien is attached hereto and made a part hereof as Exhibit "An. 2.In approximately 1981,a schedule of distribution of the Estate was filed.Said schedule of distribution failed to list properties in Canton Township. 3.On April 17,1985,a l~tter was sent to John Martin Estate in care of Edith M.Sprowls,indicating that an outstanding sewage lien existed on property against these various lots.A copy of said letter is attached hereto and made a part hereof as Exhibit "B". 4.Approximately five days after this letter was ·.''. mailed,Attorney Sanford Finder presented a Petition to the Honorable Samuel L.Rodgers on April 22,1985,amending the 1981 schedule of distribution to include properties in Canton Township. A copy of said Petition and Order is attached hereto and made a part hereof as Exhibit "C". 5.Attorney Sanford Finder filed an Amended Adjudica- tion and Decree and Schedule of Distribution in Deed Book 2188, Page 62,on April 23,1985.At which time,various lots were. conveyed to Anthony J.Martin and Michael Martin. 6.The said John Martin on his death,was in possession of various lots being Lots Number 13,31,33 and 34,by Deed Book 667,Page 87.A copy of said Deed Book is attached hereto and made a part hereof as Exhibit "D". 7.Counsel for the Estate of John Martin has failed to include in the Adjudication and Decree and Schedule of Distri- bution nor any amended Adjudication and Decree or Schedules of Distribution Lot Number 13.The said Lot Number 13 consist of approximately 30 feet on the West side of Berthal Avenue which is the subject of the lien filed at 131 September Term,1978,MLD. WHEREFORE,your Petitioner respectfully requests that a citation issued upon Attorney Sanford Finder,attorney for the Estate of John Martin,Deceased,and Edith M.Sprowls,Executrix of said Estate requiring them to show cause why said Estate should not be opened to include Lot Number 13 and to include the lien filed at 131 September Term,to be paid. ,. CANTON'TOWNSIDP Sf\4l'·J.fT ARY .'AUTHORITY.... In the Court of Common Pleas of ,•Washington County,. ) ) )'..V.q I../-Z..-) ·)9hn /!2q ~?lJi/.~s:4(lt:~.~.· . ..s-$/)·f(,(~tb..~..f?!.Qf-<!/5.') O~ner~()!'Reputed Owners ,) No.1}:!, Pennsylvania ~I'·JA A -I•..•-.;...•~;.~.....Term, ·t..,.. 1978,M.L.D. CLAIMMUNICIPAL The Canton Township'Sanit~y Authority,body 'politic and corporate,created pursuant to the ACt of the General Assembly of the Commonwealth of Pennsylvania, approved May 2,1945 P.L.382,as amended,s'ituate in Canton ToWhship,Washington" County,p'ennsylvania,hereby'file's''its claim and lien for $.$/9:~-:-....,together with' '<"5.nterest thereon from .•.•.·Jllll~.),,5 ,19.7.8.,and a five per centum fee for collection to Plaintiff's attorney,and costs allowed by law,agaInst -the lot of.ground . "uelonging to the said owners ·or reputed owners and sets forth the following:. .. .. 1.The name 6fthe Claiinaiit"is Canton Township.Sanitary.Authority. .. 2..The nam~of the owners .or reputed owners of the property against which'. be cl~m is'filed.is:•r:!c;(7."Q./!?(}:.~~?z .~fi~c;·..a n t!-.•fit!.t.fJ ..~fJ.r:qf':'(J __. 3.A:description of the"property against which the claim is filed is'situated in ~antonTownship,\yashington .county·,Pennsylvania,and is :described as follows': and extending back '"-.:" A tract of land fronting '~3 0 feet on the of l!3erih'e/',/ltJen u(!;.. /AJe,y-.side therefrom a distance of I {)()'feet being mo~e---'------------., fullydescribed iii:--the Recorder's Office for Wa'shington County, ..(.. Pennsylvania i.R Deed Book Volume foG 7 ..Page '[7 _ Assessment if -.6--/6 -3.;L 4.The authority under and by virtu~.pf which a sewer service line was'con- :ructed to serve the a,bove described p~op~rtY'and the claim for the assess'm~'ii{lbr :e cost of construction of the said service line and the connection fee is set fo~h 1 Ordinances Nos.3 and 4 of 1975 of CantonTownship dated November II,197~, dated Ordinances of Canton Township,Resolutions of the""Canton 'Township Sanitary uthority and the Acts of the General Assembly of the Commonwealth of Pen'nsylvania ,'such cases made and provided. 5.Notice of the cost of construction of said service line to conn~ct said premises '~nd the connection fee bas been given by the Claimant to the ov.rners or reputed owners of :a.iJ~preIT''ises.which they have failed or refused to pay,or desire to delay payment ccording to agreement. .. 6.The construction of the servi'ce line serving the property against which this daim is filed was completed on April 15.,1978,in accordance with the applicable Ordinance and Resolution of the Township of Canton'and Canton Township Sa'nitary'- A uthority;-resp~ctively. The Canton Township Sanitary Authority files this claim.and lien under and by virtue of the Acts of the General A ssembly of the said Commonwealth relating the-reto and ordinances of the said Township of Canton. CANTON TOWNSffiP SANITARY AUTHORITY. .'/r;:I //!P .By c1{Jf-<~d/;/~~. .SEP 1 2 i§7~'.'r~ll,sl1fii~<9rJi',.j..7 .~. ••.....!...•..•..•.•.•••·.;1978 [:.,,"1",1 r/.J n.. ...~:'.' o -cy - /-CJI-J/-()Z I. ~"""'------------~- ·' ASSOCIATES JOHN P.LlEKAR,JR. CHARLES E.KUROWSKI STEVEN R.WOLF ~:Il.If<o.m[.AMIL.~;Il'[U"§".IrU":n.U~§ ATTORNEY AT LAW 12 NORTH JEFFERSON AVENUE CANONSBURG,PENNSYLVANIA 15317 April 17,1985 (412)745-4690 746-2800 P'TTsnUIl.GH 31\1-5577 REPLY FILE No._ vonn M~rtin Estate c/o Edith M,SprowlE]Executrix 1150 W.Chestnut Str=~t Washi~gton,PA 15301 RE:Delinquent Sewage AssEssment This is to inform you that I am the Solicitor for the Canton Township S~nitary Authority.The Canton Township Sanitary Authority is prESEntly reviewing its records and the Washington County Recorder of Deed records to determine outstanding delinquent sEw~ge assessment accounts and whether property has been conveyed.Both records in~icated that you are the owner of a piece of properties located in Canton Township at Berthel Avenue, Washington,Pennsylvania 15301. This property was sold to you by Deed Book 667,Page 687.An outstanding sewage lien exists on this property which is presently in the amount of $493.85;which presently has accrued interests and penalty charges. This lien has been outstanding for somevlme ana In the event it is not paid within thirty (30)days,please be advised that the Canton Township Sanitary Authority has instructed me to \c;")t::t::k 1:....W:c iti 0 f E;:e (;l.!\:,ion ttlJ:'C'I ugh \:,h e She~iff 'SOf f i t:J e f or collectio~of this amount.In the event there is some discrepancy or that this lien has been paid,I would appreciate you cont~cting me 50 that we can discuss this matter.Also,would you please contact wh~tevEr ~ttorney that represented you on the purchase of this property in that he may have some records on this matter. Should I be able to explain any discrepancies which exist in your personal records,I would appreciate you contacting me at your earliest possible convenience. CEK/mkd £'1.f-lloIT (I VB II .,:, IN THE COURT OF COMMON PLEAS OF "WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT"DIVISION I~RE:Estate of JOHN MARTIN, Deceased. ) ) )No.63-68-1487 ) ) BY THE COURT: o R D E R 1985,upon consideration of the NOW,to wit,this vq!fc::-~going Petition,the Schedule of Distribution is 1iII hs::-~by amended to include the two "parcels of -real estate I," \1 dE:-=:::ribed in Paragraph 2 of the Petition and in the II CE::__ification attached hereto. ,l 'I !I III'il :1 :1'I !I .11 'I :1:( ,f" \." II IfC_......,..,.. .----------,"I, PETITION AN])NQ\\1,comes Edith M.Sprmvls,by her attorneys, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:Estate of ) ) JOHN MARTIN,)No.63-68-1487 ) Deceased.) IIi!jI. \' " ::Finder,Allison,Olshock &Graham,and files this Petition, 'I II and respectfully represents, Ii 1_That in 1981 the Court filed a Schedule of II D--b"-hO1 1 '1 1.S tr1.ut1.0 2 n.1.n t 1.sestate. The Schedule of Distribution was prepared by II 11 counsel who inadvertently omitted some of the real estate to Ilbe certified,namely,two parcels of real estate owned by 'I .'lithe decedent and which were included in the estate.The I'parcels consist of land in Canton Township,being a parcel of L1.9 acres,and the second being Lots Nos_31,33 and 34 in lIthe Hallam &Berthel Plan which is of record in Plan Book i No.2,pages 126 and 127 in the Office of the Recorder of Washington County,Pennsylvania. II 3.The Court is requested to amend the Schedule II of Distribution.Ii 'IiIi :1:j I'Ii II'i II Ii ! , ~---,-'.---.--~--.,.--,-~--~------ iIl !~!; j WHEREFORE,the Court.is requested to devise these two parcels which were inadvertently omitted. And,she will ever pray,etc. FINDER,ALLISON,OLSHOCK &GRAHAM BY~~~ ,Sanfojd S.Finder,Esq. Attorney for Petitioner - 2 - ,.':~t~:"1'''''12''i·J:.:r.~~'~~t':2.~·:_~{·~~~mm.1!n~T.~~~~f~~,'l~~;~~.~;~~:;~,":~,.t..~_:~_~~~~~~~~~~,'C!:;:~(.t,P:!'_lli.\Yitn~~~"i~--' "" , '. " i' :: .. '-, Not!!!'Y Pt:bl1c tho~s~~d nIn~hundred end forty-three IBZ!X~~WAS?JL~GTO~~~~.ft ~unlelpellt~ i III l'ebruery in the year ot'our t.orl!on~ under the lews or the eo~~on...,ealth o~ 'IlIIS t!'Z!)!lAD?:the TwePttT-tourth day of Ge!"t!'\l.~e D.Swe.llow lCey~r Goldfarb I.'1'. ••• '.." -~~---'----~- ~.'.t...~,\'•.o..c ...., •..,.•.;',:"~~.,. Witness my hand end Noterisl seal.the ~ey a~d year aforesatd. I hereby cert1ty that the resIe.e:lce of t~~G:-e:1tee 1s 3':i5 Wllbert Ave TO JOHN MARTIN .~ I.. party ot the seoond part,his h~irs end assigns.ell t~e ·stet~,rIg~t,tItle p~d Int~rest o~ grented,bargaIned.sold,alIened,ent~o~red.relea~~d.e~v~ved ~d oo~r1~ed.8:1d by the~!t presents does grant.bargllin.sell,alien.enfeoff,relees~.convey end con~~unto the sell! County o~Washington well end truly pald by the seld pe:-t7 p~t~e-second part.at and be~ore /the sealing and dellvery o~these presents•.the reeei~t ~ereo~Is here~y e~~owled~ed,h~8 Seventy-seven end 50/100 Dollars,laY~l money 01'~~e ~~i~ed Stet~s of ~er1ca unto the seld.-..... (NOTARIAL SEAL) WITNESSETd.that the said party 01'the first part.tor end 1=!~nsideret~on of the su::of Pennsylvanis of the seoond part, Pennsylvania;of the first part AND John Martin of the CIt7 of i'ias~i'!eton,~s~lngton Count.,., Reglstered with City !hgtneer ~pril 14-1943 same to.be recorded as such. Recorded and.compared March 31,1943 Washington Pll . WAS:ITNGTON COUNTY PER COUNTY COM~.:I5SIONER5. i!On thls 31st dey or Mereh A.D.19?3.be!ore ~9'II !:ota'IT Pnbl1"ln en~tor I '~~ sald oounty end'stete Cfl.'lle the above n~ed p~SIT~end ).!.3""":!A.S~.her husband.'I ~~i "~t~ known to me (or'satlstactorily proven).to be the ?erso~!1 ~!I~ne:=es are ~cr1bed to the wit~:B' In inetrument end aoknowledged the toregolng Deed to b~t~elr eet end deed.~d deet~ed the ~~ ~~~',f~~ ?'i.~~ ,.'-:".:.1fl, -~:".:.'j::t:~..-~ !~~ ;,~!~1.;Per B.~.A.~ !?I .5!...;~ ~;:¥."; ~.-!". My CommIssIon Expires May 1.1943 STATE OF PENNSYLVANIA ) (55. COUNTY OF.Washlngton ) _._.-.-----.---------------:--. .1 ...'-.,,-,,j:'. ~~~:. c.....i:' ..•.:~<.~I.~ '.:';~_DEED.BOOK No.667 :~--'~'~====~==~~~======~~========~~;.....~ii"lew ;-is:liei.1::q;,-;......- ~.~.~. ;'"t~-,,/~ """'1 1'.:.'-~:,~f ~'~~11'm·)~ •J 4 ,'~~t:l ~1..-~i("::~1 ,..,::-li"-;p,,'.:d,'.41':~! ~i"'1.~::'ljl'"...,.~ ."-;l ~,.,j~"I,,~the said party o~the ~ir8t p~rt in end to th~tollo~r.~de~er1be~property:~ .,.:~1 All thos!t certain pleces or ?R!'Cels o~!.~':l(!d tUffte in Canton TO"'l'l9hi" ":~'~'.~Washington County,Pennsylvenia and being t.ots ~os.1~.31.~Pond 34 in the H!!lle..'!!&Bert~d 1 .':1:j Plen whioh 15 o~record tn the Recorder'8 Outee o~WBs~tr-~..o!l CoU!!ty,'PennsylT!!nle 1'0 Plen ! ,.'-t.~l'I,'.j,Book 2,pages 126 and 127. !J .1 Being the 8!lJ'1le pleoes or parcels or lend e~sessed to Helle::&Berth'31 and I :.1 i~J'sold 8S such to Ylesh1np:tlJn County on Ap'l"1l 22.1940.by the ':!'easoJ:-er o!W9shlng";on County;I.~i "..'i 1 this deed belng made under end by vlrtue o~en order ot Ccur<:;o!'~:J:l!on Plea~0".Wash1~eton . ."'.lj·County.Pennsylvanla authorizing fUld directing the se::le.tiled at ~o.341.'P'ebruary Ter':!!,19~31 (~i A.D.as by reference th!!reto ...,ill more t'Ully end a~lerge e~pear.II' '"d 1 TOGET"rIER .with all and singula~.·t.'le i'!'Oi'e~ty~~rovempnts;privileges.',$11 ;.~heredltfl.'Dents and appurtenanoes "neteoever thereunto b!!long....~g.0:-In enywlse apperteIn1ng,i '."~'l1 Ql I i .-::')1.and:the.reversIons ~nd remaindere.rents.issues e.."l:!pro~ts t~e=-eof;e.=tl!all the !!etate.:,ig.~t;.1!I,11 title.interest,pro~erty.cla1m end demand Whatsoev~r or ~e sell!perty or th~first pert,1'0 I :1 law.equlty or otherwise.'howsoever,of,1'0 and to the s~~a~~eTery p8r~th~r~r.I ~l ,: 'n ...I~,---r-,.'iii...""""'""~~~-"""~""''''''''''''''-'''''.~F---''''''--------:--'''''--'''':''.':"'.OU"'.F,,,"P-,p_.--.!"'U4-"'~_~~"',__~'."">;,,.,~':~:'!;r.;7T~-r :.:,:.::,".'....~,"Ci);:.:~.",""p ••' .'",'..":,_.~·:-r ~'..,.'....-'.'. '..'.~. '.,.,'~.',,:,,:.:',',:'.r ":::,r..~~~..}:~{.~:'_:'....._.,..~<~·}·,r .a4,-, " i I .....~ I •·.....!.~~. ( .' ~, r..··"'·'..',:....~..." ;-~ I._ .._l.:..·~' ..i /.-:-- I :~~~~',~.:I·~".'"·_.~.. '.., I I ~.....~.",' 1 '"'1"·;.....~.·":""\-'f: .'' '.....- ", ...!,~. / Per B.J. 0' • b Under Ao~or A~ri1 1,1909 L.Ue4.Crucrine C.lie D. hls wite,ot tha Clty or Washington,Wa Xdith Y.Uartln ~lll1em D.~th mIS D2ZD WDl:th't 3let c!/!y of Ue~h l:! tha year Ninate~n hundr~end forty-thrJ,/B~'I'!.~.~IS,end TI.:'PA."l:)t!'T.BUP.Nd ; .. " :m WI'rnESS WH1mFXllP,the sald Washington County,party ot the 1'1rst part,b I hereby certtry that o~t~s 24th ~ey or Februery A.D••1943,before ma, ..~ grantee TO to rlckno'l'fledge thh Deed,before any person hevlng authorlty by the le~of the Com:nonweel th Berr~en to be its attorney tor it,and in its na~a ~d 8S end ~or Its corporate aot end de&! reE;'Ularl ty and velidity or its orIginal elei::l or c1eb:s end t~e procedure through ~mioh 1t P chased the satd proi'erty.it SHALL A.~D WIt.!.liA.~tU..';l'A5D FOREVER DE7ESD. The seld Washington County doas h-.reby const1tute end ap~lnt ~ohn D. 1I or Pennsylvania to teke such ac1cnowledg-::__nt,to the intent that the SlCe !:lay ba duly reoorded.1I 'l'h'-s Dead 1$made undar and ~y nrute or a resolution or tha Board or1'I County Co=1ssioners ot Wsshlngtol1 County dt.:.ly paaeed at II regular ::laeting thereot held on the -I,2~rd ~ay ~f February A.D.1943.a·fUll quo~balng present.authorizing end direoting the 1 I sa:~e to be mada end done.'I 1I :1 'I :::s::U::::::::::~o::::'t:Yb~:;;:X::::~t::::C::::e::st::::::t:~~:ot::::::::::::::.has ATTEST .I ii'ASHINGTON COUNTY j -T C Hickson EY John D.Berrymen I Ross R.C=ina I !. !'co~~~~~~:i~ner8.i I(CO~.~.1ISSIOrr::R'S OFFICE SE:.L) !!,'CO~.~.lO~~ALT:-!OF P~"SYLVA.'ITA1 ss•.~i CJ';;.;'l'Y :IF "ASo.l::'GT:m 1IJithe subscriber,a Recorder of Dlieds in lind tor the County or WaShington en.d Cc::!llonweslth ot j ll'Pennsylvania.personally eppeared ~ohn D.Berry.::an t~e att~rne1'nlll:lad ln the roregoing Deed,, end by virtue and 1n pursuance ot the authority t~erein con~erred u?on hlm acknowledged the f I said Deed to be the IIct or the said 'YlashbgU)11 County to the end that it msy be raoorded liS t I suoh. 'i I WI'l11?:SS my hand snd otrielp!l seal tha day and ~ser lI~oresaid. 1 I (RE':ORDER'S OFFICE SFJ.L) ;I ItI'.:.y CO:']!l1lss1on Erplres ~anuary 5.1946 ReCOrder ot Deeds j ;.I hereby certify that tte ,reclse residence or the ~~~tee within n8~ed 1 !!.s ~9 Berthel Av"••WaShington,Washingto:l County,Pat I III!i <lecorded and cO!llj)arad >':areh 31,1943 m:L~D.sun,RF:COP.D~!I--------------------------------~ I :J:.~.BU?_"lS ET OX.t I J I1I AroL~~"Hnl7IG ~II! 1 I1, 1 i;'.n!7t~n C p'1 1 t 'OOt-=>~,t>oJ ounty,ennsy van a,gran ors.end i>..;,".;;,naG.of Donegal 'l'crenship,l'fashlngto.n CounIII i'?~tlneylvenia, Ii II "'-~";!~..',;;;~i~t~-..;f;:·~.!'",_*.1'-.N ".~b .j ~s ... ..tt:1IC~I~-~---~~~~~~~;;-_~~~."";;.~~;='~~~':~~~~D~,_B~O::O~K~·'IN~O~.~.-6~6~7~,~~~=~~=====F'_-I t oro HAV:::.A.'iD TO HOLD tha SA1.d p-roperty,hered!te::1ents I'lnd premises hereby ,"! ,1 granted,or mentioned,end intended so to be.w1 th tba spP'p'urtenances,unto Cia slltd pllrty or'~,;:'I I,t the second pllrt,his heirs end assigns,to end for th..only proper use end bahoot'o~the sat&I I ;',,"I ,Rrty of the second part.his heirs end ~asslr:;:1s,!O~.,,''I I ~I ';', .A.~D said party or the first part,does b:r these .presents eoY~nant.grent ,.... I and agree to ~d with the 8~id psrty or the second P8~,his h~lrs ~d asslgns,th8t as to th& IN THE COURT OF COMMON PLEAS OF WASHINGTON~COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: ESTATE OF JOHN t-1ARTIN,DECEASED ) ) )No.63-68-1487 ) ) ORDER AND NOW,this qtj;'day of January,1986,upon consid- eration of the within Betition to Open Estate,it is hereby Ordered and Decreed,that a citation issue forthwith upon Sanford Finder,Esquire,attorney for the Estate of John Martin and Edith Sprowls,Executrix of the Estate of John Martin,requiring them to show cause why said real estate should not be part of the Estate and why a lien on s~id real estate shou~d not ~ Said citation returnable on the ~7~day 1986,at IJt/o'clock,p.m.,in Courtroom Number the undersigned. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION I IN RE: ESTATE OF JOHN MARTIN,Deceased. ) ) )NO.63-68-1487 ) ) o R D E R AND NOW,this 27th day of January, 1986,it appearing that the Canton Township Sanitary Authority is now represented by Sanford S.Finder,Esquire,the hearing on the cita t ion issued pursuant to this cour t 's prder 1,.'3£January 9, l ..-"Ilo,j~",..' 19 8 6,is con tinu edt0 permit repres en tati:v e;S 0 t .'the Estate 0 £ ""John Martin,deceased,to secure counsel., A hearing on the aforesaid citation will be heard before this court,on Thurs~ay,February 27,1986, at 2:30 P.E...,.,:. .0 Wn:::w !-c;;.... c:.?•'Ja:: (/)< ....In.. -1 :. -0 '0 ')0 .~to- J~ 'I)=:::_....... 0(/) '.LJ <t0:::;:;: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA AFFIDAVIT OF SERVICE ~.-':;-r....:.....,>-w.r-,', ~;;r-"...L.l --•..1 "C'-:Z (--..",~: ~G>;N ..~'r-:--;.aO·.""-.JZ~......., >~~:_..):).3::::>.._0; o'lDr .~r.->;;::( J::"":::;:.~CJl ORPHANS'COURT DIVISION No.63-68-1487 ) ) ) INRE: Estate ofJohn Martin, Deceased Before me,the undersigned authori~y,this day personally appeared Richard DiSalle,Esquire,to me known,who being duly sworn according to law,deposes and says that the Petition to Amend Adjudication and Decree and Schedule of Distribution was served in compliance with this Court's Order ofMay 25,2006,as follows:Eleanor Martin,and her children,Joan Petrola,Deanna Costello and John Martin,through their attorney,Kenneth M.Weidaw,III,Esquire,whose executed Acceptance of Service is attached hereto. Service ofsame was made upon Wesley Evans,Jane Bamont and Phillip Sauter via U.S.First Class Certified Mail whose signed return receipts are attached hereto. Sworn to j ~~ribed before me this JJd!'.day of ,2006JJnaa(A '{bub{{} t .Notary Pubhc COMMONWEALTH OF PENNSYLVANIA No!aIIaI Seal TanyaL Bubno,NotaIy P1ilIlc CIyOfPil1sburgh,AIIegtlM,IColIltyMrCommIssIonExplresJune14,2009 Member,Pennsylvania Association ot Notaries ~------~---------- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA INRE: Estate ofJohn Martin, Deceased ) ) ) Order ORPHANS'COURT DIVISION No.63-68-1487 ~D NOW,thiS~yof June,'2006,it appearing that the Petition"to Amend Adjudication was filed on May 25,2006,that all interested persons have been served,and that no responses or objections have been filed thereto,upon consideration thereof,it is hereby ORDERED that: 1.The Decree of Distribution in the above-captioned Estate is hereby amended to certify that the real estate described in Deed dated January 25,2002 and recorded as Instrument No.200226752 consisting of 1.9455 Acres,is hereby distributed to Edith Sprowls, Administratrix of the Estate of Anthony J.Martin and to Washington Holiday Motor Lodge,said real estate being described as follows: ". ....:; All that certain lot or parcel of land situate and being in North Franklin Township,Washington County, Pennsylvania being more particularly described as follows: BEGINNING at a point in the center line of the national highway,U.S.Route #40,at the Northeast corner of lands heretofore conveyed to Samuel Pearlman;thence along the center of said national highway,North 63°45' East a distance of 326.55 feet to a point in said center line which point is 5'0.4 feet distant from the Northwest "corner oflands now or formerly ofMrs.L.P.Gardei;thence along other lands now or formerly of the John W.Donnan Trust, by a course South 33°30'East a distance of249.50 feet to an iron pipe;thence along other lands of the John W. Donnan Trust,by a line parallel to the center line of the said national highway,South 63°45'West a distance of 358.05 feet to an iron axle at the corner of lands now or formerly of the said Pearlman;thence along lands of the said Pearlman by a course North 26°15'West a distance of . • .or_•.J 247.59 feet to a point in the center of the national highway, the place of beginning.Containing 1.9455 acres,according to a survey and calculation of William G.Wylie, Registered Engineer,and being Parcel LD.#510-002-00- 00-0018-00. 2.The conveyance by Michael Martin et ux to the Washington Holiday Motor Lodge by deed dated January 25,2002 and recorded as Instrument No.200226752 effectively and validly granted and conyeyed the real estate described therein to Washington Holiday Motor Lodge,and 3.A copy ofthis Order be indexed in the office ofthe Recorder of Deeds against John Martin and Michael Martin,as grantors,and Washington Holiday Motor Lodge and Edith Sprowls, Administratrix ofthe Estate ofAnthony J.Martin,as grantees. By the Court: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA INRE: Estate ofJohn Martin, Deceased ) ) ) ORPHANS'COURT DIVISION No.63-68-1487 ACCEPTANCE OF SERVICE And now this 3/SIday ofMay,2006 on behalfofEleanor Martin,Joann Petrola,Deanna Costello and John Martin,I hereby accept service ofthe Petition to Amend Adjudication and Decree and Schedule ofDistribution and acknowledge receipt offour copies thereof. Kenn th M.Weidaw,III Atto ey for Eleanor Martin,Joann Petrola, De a Costello,and John Martin ----D Agent I Addressee D Express Mail D Return Receipt for Merchandise DC.D.D. ceived by (Printed Name)C.Date of Delivery I,~tJ+e../'5-30-a '{ D.Is delivery address different from item 1?DYes If YES,enter delivery address below:D No Complete items 1,2,and 3.Also complete item 4 if Restricted Delivery is desired. •Print your name and address on the reverse so that we can return the card to you. •Attach this card to the back of the mailpiece, oron the front if space permits.. 4.Restricted Delivery?(Extra Fee)DYes :1 PS Form 3811,February 2004, 2.Article Number (Transfer from service label)700 c003 Domestic Return Receipt 102595-02-M-1540 ( SENDER:COMPLETE THIS SECTION •Complete items 1,2,and 3.Also complete item 4 if Restricted Delivery is desired. •Print your name and address on the reverse so that we can return the card to you. •Attach this card to the back ofthe mailpiece, oron the front ifspace permits. 1.Article Addressed to: D Agent ~ D Addressee I C.Date of Delivery IS--Z 1,..oC:' D.Is delive address differentfrom item 1?DYes IfYES,enter delivery address below:D No Domestic Return Receipt 102595-02·M·1540 4.Restricted Delivery?(Extra Fee) SENDER:COMPLETE THIS SECTION •Complete items 1,2,and 3.Also complete item 4 if Restricted Delivery is desired. •Print your name and address on the reverse so that we can return the card to you. •Attach this card to the back of the mailpiece, or on the front if space permits." 1.Article Addressed to:r~~l.84ft'oni I ""~R(dfWtJDd.DIlI"~ Wl1;bhln~frm PA l530t 3.~iCeType ~ertified Mail D Registered D Insured Mail D Express Mail .Return Receipt......_._ DC.D.D.' DYes 2.Article Number (Transfer from service label) PS Form 3811,February 2004 Domestic Return Receipt 102595·02·M·1540 IN RE:.....................:. .ESTATE OF JOHN MARTIN,D~ceased........................................................................................................................... liS. ORPHANS'COURT DIVISION lin tqr Qtnnrt nf OInmmnn l~nran nf 1llIIanqingtnu OInunty,Ja. .. 63-68-1487No,Term,19 ,. Enter ~y..........Appearance for the ~.~.~.~~~.p..!:'.?.~.~.~..L.~~.~~.~.~.~.~:..~.~:..~.~in the above stated case .. ••••••••••••••••••••••••••••••••••••••••••••• 0••••0.................................................................................................................•~•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• .........._~. ;~~7J~:..J~:~/i.:3..~:;~;.~.=. . .?~~X/.L~.~. BOB A.FRANKS,Attorney for ~~.~.!.~~p.:.9.~.t:::.. Prothonotary ...........................M9.Y.2.",19 7..?-.. ~- ·No ~~:~~;-l.~§?Term,19 .. ESTATE OF JOHN MARTIN,Deceased......................................................................................................., versus PRAECIPE FOR APPEARANCE ........................................................................................................ Attorney for Administratrix........................................................................ SANFORD S.FI~:ATTORNEY 729 Washington Trust Building Washington,Pa.i53al (Form where decedent died Intestate) lin t4r (@rp4au.a'(!tourt of lIas4tngton (!tnuuty ESTATE OF ·No.63-68-1487 Term,19 ,A.A. / JOHN MARTIN In the audit ofthe Account of Deceased The petition of ~~.~.~D.~P.E9.Y.'!J.~. (Name of Petitioner) respectfully represents::. (a)The decedent died A.~g~.§.t...J~,J9..9JL ,intestate and (Date) letters of administration on.......hJ.§........estate were granted...D..~.~.em.b.e.I'....4."....19.6.8......... .(Date) as per record thereof appearing in Administration and Bond Book No .. at page . Decedent was survived byState(I)whether de- cedent was married or unmarrieil;(2)if mar- ried.wh'jther a husband or wife survived and his or het name;(3) whether o'r not there was any'rrlarriage settle- ment;(4).whether or not famiry relation was maintained until deced- ent's death;and (5) whether the decedent left children m issue of deceased children. (1)Married.2 (2)Wife survivedj Opal S.Martin. (3)No.J (4)Yes.: (5)No children.? ;'/ .'~ (b)At the time ofdeath,.the decedent's domicile was ~:the Com- monwealth of P ennsyIvania,to-wit,at....7.~.~....P.g.D.!!.~.!!....Ay.~.!!.y.~.,....W~§.!'}.~n9:t.9.n-'....P.~nna • (Town or Township,State and Nation) and residence was at 7.??..p.9..lJ.lJ.~D Ay.~D~.~.'-W~.~.bJ!!.g.~g.~.~?.~.!!.!!.9..~. (Town or Township,State and Nation) (c)The names of all 'persons having any interest as·heirs or next of kin with the names of their deceased parents,to show relationship if they take by representation are as follows: _I NAMES Opal S.Martin Rose Bianco Florence Martin Mallie Cowell Ann Evans Dorothy Sauter Jane Bamont Edith Sprowls Michael Martin Anthony J.Martin \ ...1':" Relationship Wife- Sister Sister Sister .Sister Sister Sister Sister Brother Brother Interest Of age,sui-juris,or not, (write yes or no). :;ui juri :;ui juri sui juri sui juri sui juri~ :;ui juri~ pui juri~ ~ui juri~ ~ui juri~ ~ui juri~ Name of Guardian,Trustee or Committee,if any.or beneficiary,manr~er and place of record of appointment and is bound suffi- cient to cover :and protect share. State exceptions,if any, giving names and dates of death and the names of their executors or administrators.or the names oft their issue as the same may be mater.. ial. Describe type of notice. All of said parties m interest are living,except None. (d)All parties having any interest have had notice of the filing of the account by regular mail. (e)Balance for distribution per Account (f)Additional debits,not shown by Account (Itemize)none. (g)Additional credits,not shown by Account (Itemize) none. $..~.~..t~}g.:'..~.~. $.. --7~ Insert word "not"where necessary. If taxable state wheth- er tax has been paid. 11 too many for the space,annex a list there- of;if no such claims, insert the word "none." If any creditor or other claimant has not re- ceived actual notice,thatfactmustbestated. Indicate such claims as may be secured or en- titled to a preference, and give detailed infor- mation concerning suchsecurityorpreference. Here insert a reference to all questions requir- ing adjudication,and a 5tatement of any mater- ial facts not already given.If none insert the word "none.U . If any share has heenassignedorattached that fact should also bestatedhere. State kind,form and character of propeny composing the balance for distribution,and if any pan thereof is not cash,whether or not there has been any elec- tion to take such paninkind.. $.. $.~~.~..PQ.~.§.~.. (h)Claim for exemption has been made,and has been paid. (i)The estate is subject to the payment of inheritance tax to the State of Pennsylvania. (j)The estate'is D.9.t'?subject to the payment of the county 4 mills tax. (k)The estate is f.l.Q.t subject to the payment of Federal inheritance tax. (1)All creditors (and other persons who have complied with Rule II, Sec.9),of whose claims the accountant...JUUL notice or knowledge,have ........................received actual notice of this audit;the amounts of their claims and whether or not.they are admitted to be correct are as follows: None. (m)There are no problems.However,the widow has been paid~her interest in the estate and has withdrawn from the estate and has signed a release of any claim in this matter. (n)The balance for distribution consists of property in kind,form and character,as follows: The widow having been paid,was paid in essence by the two brothers,John and Michael,the sum equivalent to the value of the said estate in settlement of the dissolution suit in equity.The widow under the intestate law as it first existed was entitled to one half of the balance of the said estate,being the first $20,000.00,and one half of the balance or another $12,500.00,plus $1,500.00.The balance for distribution is on~y in the two pi~ces of real estate, since the surviving partners provided all the cash to'pay the widow off. n --~-~--------------------------------------------.. Are there any advance- ments by decedent to be considered on distribu~ tion and has any distri- bution on account been made by accountant to any distributtee? (p) No. (q)Give brief location of any real estate sold. None. If prior accounts have heen iiled,list number and term. (r)None. ,'.! Wherefore your petltlOner asks that distribution of principal and income be awarded to the persons thereunto entitled and suggests that the balance of principal and income should be awarded respectively as follows (shares being stated in proportions but not in amounts):- ....... County of Washington,ss. The above named petitioner being duly !sworn doth depose and say that the facts set forth in the foregoing petition are true to the best of h ~:;:knowledge and belief. J.)to and subscribed before me this;tIL-~.~~of 9z.~,19 7.5 . ......~~'~ ",'.:: ...·':.,SARAH 1.SCUlIMBRENE,NOTARY PUBLIC ·····_···:"···..·"""ClIARnIRS""TWp;;·WASHiNGTii"rfc(i"UN'fCP/C:·····. .I~Y COMMISSION EXPIRES SEPTEMBER 28,1978 And your petitioner will,etc., p_.'~ .c~··(·si~~~~·;·)······························. " J\.J• FORM IN CASES OF INTESTACY 63-68-1487 .No ,Term,]9 ,A. A. IN THE ORPHANS'COURT WASHINGTON COUNTY,PA. '.~~ •~j\.G ~'i'. .,j • ru. C>• "~c ;i'." ",.ifE:(;S ~ Estate of ...:!.g.~.~~~!.~.~.~. Deceased. Sur account of EDITH SPROWLS-_-. ...................Mrr!t.DJ.§.t*-9.:t.:.+..t~: . PETITION SUR AUDIT In Conformity with Court Rule III; Sec.5 (B) COUNSEL FOR THE ACCOUNTANT WILL SUBMIT HEREWITH 1.The letters of administration. 2.A copy of the inventory and appraisement. 3.Proof of advertisement of the grant of letters, if not filed with accountant. 4.An appearance for those represented. 5.Inheritance tax receipts,if any. 6.Certificate of liens in case any of the funds fo.r distribution are derived from the sale of real estate. 7.Copy of Federal Estate tax return,if estate is subject thereto. 8.Signed elections to take in kind,if any. Attorney for Accountant. SANFORD S.FINDER,ATTORNEY 729 Wasm ngton Trust Building Washington,Pa.15301 r , t IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVAN A ORPHANS'COURT DIVISION ~z0( ~>-UIZZI&l0. iol-elZ :r UI0( ~ IN RE: ESTATE OF JOHN MARTIN, Deceased. BEFORE: ) ) ) )No.63~o8-l487 ) ) ) HEARING ON AUDIT THE HONORABLE PAUL A.SIMMONS,Judge of the said Court. SANFORD S.FINDER,ESQ.,of Washington Pa.,representing the Accountant. .:oiiil-UIo oJ0( U o:J., :r..,.. C'4 APPEARANCES: TIME: THE COURT: March 19,1975. The estate of John Martin.Is Mr. at thefoot of the list. iii~ /IIl-~o0.I&l~ l-~ :JoU .J0( u ii:...o Finder here? THE COURT: MR.ZERMANI: (Court Crier) THE COURT: (NO RESPONSE) Announce this and we will place it Your Honor,I received no response. Is anybody in the Courtroom interested in the estate of John Martin? (NO RESPONSE ) THE COURT:We will place this at the foot of the ist. * * * * * * * * * 2 (At the close of the call of audits,the following occurred): •f THE COURT:The next estate is the estate of John Martin.Is anybody representing Mr.Finder here tocay? (NO RESPONSE) THE COURT:Maybe we can adjourn Court until later in this Courtroom. (·AUDIT CONTINUED) (AUDIT CONTINUED ) Mr.Vlachos,the Court is of the opinion that the After conference with the Audit Clerk, the estateof John Martin until sometime later this after]oon. John Martin Estate should be continued to April 30, 1975 in this Courtroom at 10:00 o'clock A.M. on.What we will do,as a matter of record,we will cont nue will hold this case over to April 30th at 10:00 o'clock If we don't get any contact with Mr.Finder then,we THE COURT: (This same date,March 19,1975,the following occurred): ~z~~~~zz~~ i0~0z x~~~ ~0~~~0 ~~ 00~ ~ ~~~N m~~~~0~~~ ~~~0U ~~ 0~~~0 e y f correct transcript of the same.I <z<~I hereby certify that the proceedings and evidence IIIz ~are contained fUlly and accurately in the notes taken by me i~on the hearing of the above cause,and that this copy is a Clz :x:III<~ .:o 0:ti Ci .J<oo ::J.., :>:I-....N The foregoing record of the proceedings upon the By the Court, to be filed. iiiII:IIIg hearing of the above cause is hereby approved and directed 0.IIIII: ~0: ::JoU oJ< U;;: l&.o IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVAN A ORPHANS'COURT DIVISION IN RE: ESTATE OF JOHN MARTIN, Deceased. ) ) ) ) ) ) ) No.63-68-1487 BEFORE: APPEARANCES: TIME: THE COURT: HEARING ON CONTINUED AUDIT THE HONORABLE PAUL A.SIW1ONS,Judge of the said Court. SANFORD S.FINDER,ESQ.,of Washington, Pa.,representing the Accountant. April 30,1975. This is the time and place set for the audits which were continued from the last list.In orde to expedite matters,on the John Martin estate,Hr. Finder called.That estate will be continued to May 7th at 9:00 o'clock.Would you announce this estate,pease? MR.ZERMANI: (Court Crier) THE COURT: Your Honor,I received no response. Is anybody in the Courtroom interested in the estate of John Martin? (NO RESPONSE) THE COURT:Hearing noresponse,the audit is contin ed 2 until 9:00 o'clock Wednesday,on May 7th. (AUDIT CONTINUED ) * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same. The foregoing record of the proceedings upon the hearing of the above cause is hereby approved and directed to be filed. au .lmmons,J ...........J By the Court, ~~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVAN A ORPHANS'COURT DIVISION THE COURT:The estate of John Hartin at Number 63-68-1487.Mr.Finder. the Release and Agreement of the widow,Opal Martin. TIME:May 7,1975. No.63-68-1487 ) ) ) ) ) ) ) ) HEARING ON CONTINUED AUDIT papers in this estate.We have attached to the documen s MR.FINDER:If the Court please,I have all the ESTATEOF BEFORE:THE HONORABLE PAUL A.SIMMONS,Judge of the said Court. Deceased. IN RE: APPEARANCES:SANFORD S.FINDER,ESQ.,of WashingtDn, Pa.,representing the Accountant. JOHN MARTIN, <z<>..J>-IIIZZIIIG- i 0~ClZ J: III<~ .:!:! II:~III ae..J< l) a:>.., :I:I-r-N uiII:III~II:0G-IIIa: ~a::>0l) ..J< l) ii:... 0 While we list a number of sisters and brothers,the factual situation in this estate,as the Court will see is that the two brothers,Anthony and Michael Hartin, who are the surviving partners in the partnership,pai the widow $48,000.00 and havepaid all the expenses. So that the estate has to be awarded to them,since 2 they have,in essence,put up all the cash for all the assets in paying out the widow's share and in advancin what would have been the expenses of the estate.Base upon the appraised value,the widow's share would have Inheritance Tax Division. See if you have them. are filed because we have been going around with the with the Inheritance Tax,which has to be paid. No. There is a note here that there is n~RCC I will leave you copy of the Statem~nt There are no problems involving Maybe there are some copies there. Mr.Zermani,would you announce They certainly were.I know they of Debts and Deductions and a copy of the RCC. been somewhere in the neighborhood of $33,000,$34,000 And they have advanced already over $13,000,together or Debts and Deductions filed.Have they been filed in the meantime? children or other relatives or anything of that nature THE COURT: MR.FINDER: MR.VLACHOS: THE COURT: THE COURT: MR.FINDER: MR.FINDER: 0( z0(>.J>IIIZ Z1&1Do i0I-~Z XIII 0(:= ..:!:!a:I-III 0e.J0( !:! 0 :J.., :tI-....N iiia:1&1I-a:0Do1&1a: I-a: :J0U .J0( u ii:Il. 0 this estate,please? MR.ZERMANI: (Court Crieli). Your Honor,I received no response. THE COURT:Is anybody in the Courtroom other th n Hr.Finder interested in the estate of John Martin? (NO RESPONSE ) this estate is ordered closed.~. I>J THE COURT:Hearing no response,the audit of 3 (AUDIT CLOSED ) I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same. The fotegoing record of the proceedings upon the heari g of the above cause is hereby approved and directed to be file By the Court, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF ORPHANS~COURT DIVISION No.63-68-1487.-r .......';..'.; (..,r THE HONORABLE PAUL A.SIMMONS, Judge of the said Court . Sanford S.Finder,Esquire,repre senting Edith Sprowls,Administra rix . Frederick Nene,Esquire,Assistan Attorney General,representing th Commonwealth. HEARING ON PETITION FOR APPEAL .J ,. -~. ..:uiiiI-~APPEARANCES: .J0( U o :J., :tl-I'N 0(JOHN MARTIN, z0(:i Deceased. >l/IZZ IIIGo iol-e>z x~BEFORE:~ TIME:January 9,1976 at 10:30 A.M. MR.FINDER:This is the time set for a hearin on the appeal from the appraisement notice in the Estate of John Martin.For background purposes,we will introduce the notice we have as part of the record.On August 26,1975 $613 2.04 was the amount of the appraisal and no appeal therefrom was taken.On October 8,1975 a second notice of filing of apprai e- ment was filed in the Inneritance:Tax Office of an amount of $82392.04,adding one item of personal property of $20,900. THE COURT:Would you point out the contentio ------------------------------------------------ 2 of the parties. MR.FINDER:I'm assuming what has happened here is the Commonwealth has added the sum of $20,900 represEnting cash found in a safety deposit box that was leased to John ~z«>.J>IIIZZ IIID. zoI-eI Z :J:III«~ Martin,the decedent,and his brother Michael Martin.I WOll d assume that under the circumstances,since the inventory of he safety deposit money found in a gray steel box,which was looked in the safety deposit box,and it was also locked; the question is whether or not anything in that box,the $40,900 found,whether the Commonwealth can show it was the half of what was found in the box? effect,and correct me if I'm wrong,is they have taxed one $20,900 was attributed as the property of the decedent,is )0 • ~U ll:I-IIIa .J« u o :l., :tI-,.. N iiill:IIIl-ll:oD.IIIll: l-ll::loU .J« u I.l. I.l.o property of John Martin. THE COURT: MR.FINDER: THE COURT: that correct? MR.FINDER: THE COURT: What they have really done in It's a little more than one hal. There was $40,900 in the box an( Yes. I notice by the inventory that the cash in the box was $40,000.Did they reinventory it? MR.FINDER:No.There were two items.Loo at the second page of the safety deposit box inventory. THE COURT: MR.FINDER: The contents in the .... The last page.The page before that one at the top of it;$900 was in the green box in black snap envelopes. ~THE COURT:I see. «>.J>-UI~MR.FINDER:There was a small green box and I&la. z a larger gray steel box.I don't remember --yes it was locke ol-e!z the green one. I:UI«~ is on the Commonwealth in some respect to show the decede,nt Finder? MR.FINDER: I' ..:THE COURT: u 0::I-UI o .J« ~o :J., :tl-I'-N What is your contention now Mr . Our contention is that the burden ".. o had the main control or ownership of the money in the box. 0:: I&lI-0::o~THE COURT:Is there any argument between the II: I-~decede~nt and the brother,the surviving brother as to who ownsou .J«this money? uj;: II.o MR.FINDER: surviving brother. THE COURT: this money? MR.FINDER: It was all turned over to the The surviving brother claims all Yes sir. THE COURT:And the heirs of the decedent, John Martin have no objection to this? MR.FINDER:No.There was a prior proceeding e by the widow in an attempt to get control of the contents of the boxes,but that was turned down by Judge Marino. the refusal by Judge Marino back in 1969. papers,you will find the application filed by the widow and This goes back some time? «z«~>THE COURT:VIzZ IIIDo z MR.FINDER:oI-eIZ XVI«~ Yes.If you check the estate MR.FINDER: seven years? MR.NENE: THE COURT: .,:o itlii THE COURT: c .J« o c::l., :tl-I'- N ui~THE COURT:l-ll:oD. IIJ 1I: l-ll:::loo .J«o j;:...o MR.NENE: THE COURT: MR.NENE: THE COURT: MR.NENE: The decedent has been dead for Ye~,Your Honor. What is your contention? My name is Frederick Nene,Your You're from where Sir? The Attorney General's Office. Where is your office? In Pittsburgh. What is the number? 1824 Frick Building,Pittsburgh. THE COURT: there? MR.NENE: THE COURT: MR.NENE: this money What is your telephone number d<wn 565-2791. What is your contention? Our contention is Your Honor th~t first of all to the appeal:it1s the first - i appraisal made on the basis of the $61,000 in jointly ownedo~~z property.The addition to the appraisement was made after ~ ~~~the safety deposit box was discovered.Therefore,it is our contention that the appeal is not timely and it is a misunde - standing of the facts. THE COURT: MR.NENE: Who's doing the appealing? It was said in the appeal that the Commonwealth failed to appeal the original payment. THE COURT: MR.NENE: The $61,000? Yes.It's our contention that he appeal was not necessary because the contents of the box wer~ in addition to the original appriasement and not disturbed i~ any way.The box was in the name of John or Michael Martin and,therefore,since both have access to it for inheritance tax purposes it is presumed that at the most 50%belonged to each of the box holders. MR.FINDER:Just so the recorCfrlls CLear,we ------------------- c. have done research and there is no such presumption. THE COURT:Is that for the Court's benefit? MR.FINDER:Yes sir.There are a number of cases that dealt mainly with the effect of U.S.savings bonds :3 in boxes.z 0(>.J>III~THE COURT: IIIII. Would you pass up the dates on the se? z~MR.FINDER:I have another one that I seem· C>z ~to have misplaced and I will furnish that to the Court. 0( ~ was leased to two individuals and therefore access would be it as to who had access to the box. had by both. ; t-= U MR.NENE:lr I-III i5 .J« ~c::J., xl- I'N It's a factual question as we see On the record the box would there be access to the safety deposit box,but there would be a question of access to the box where the money was locked. Did the decedent have access to Not onlyThereweretwoboxes. THE COURT: iii ffi MR.FINDER:I-lroII.IIIII: I-lr ::JoU .J« U ii:Il.o the main box? MR.FINDER:That has always been in the posse sion of the brother. THE COURT:Where was the$40,OOO? ~------- MR.FINDER:That's what the safety deposit box inventory shows.As a matter of fact .... THE COURT:Are you fellows willing to or stipulate to the facts/are we going to have to have to take testimony on what the facts are in this case? 0( z 0(>~MR.NENE:We would be willing to stipulate Ulzz~that there were two boxes,one containing $900 and the other containing $40,000.It would be impossible to stipulate as to the number of keys contained in the safety deposit box. THE COURT: MR.FINDER: Didn't you have a hearing on this: I will furnish the Court with a copy of ---it was only an application of the Administratrix trying to prevent the brother from taking control of the conterts of the box.It didn't decide anything other than the brother was entitled to control.The Court was powerless to do anythirg. I will lend you my copy and give you the number and term for theCourt's ..•.it may not be in the estate file since it was an ancillary proceeding and they may not have put it in. THE COURT: MR.FINDER: Yes,it's in there. The other item is we have to stipulate to is we are going to introduce the bank records in lieu of calling the bank official. THE COURT: first. Let me read this opinion real qui k 8. MR.FINDER:If the Court please,Exhibit C is introduced as the lease rental agreement,the record of payment of rentals.The only access cards the bank had only went back to 1965.The only entries made on this would be by Michael Martin.The record shows the original date of the box was ~December 20,1944 and that this agreement was dated April 9,1558. <>oJ>-~THE COURT:'The Court has another date here.z IIIa. z~MR.FINDER:Clz x lI)<~THE COURT: 1944 is what I think it referred to. The box was leased to John Martin it says April 9,1958,but it was that they changed the size They started the joint box According to the People's Bank of the boxes is what caused that. MR.FINDER: .,: U and Michael Martin in 1957,the Court states in here Mr.FindeI. ll:l-ll) o oJ< Uo::>.., :t>-r- N then. THE COURT: MR.FINDER: iiiffi back in 1944.l-ll:oa. III ll: I-0:::>ou oJ< U ~ II.o &1 right.There's no difference No. THE COURT:Do you have Mr.Nene any cases to indicate the burden of proof is on Mr.Finder? MR.NENE:No,Your Honor. .'rH;E COURT:,To show that the property did not belong to the decedent,it is your bU3:'den to show that the f\ decedent had some interest in this money. MR.NENE:I can't cite any cases to the COUlt. THE COURT:You have to have authority.If you can't prove that the decedent owned onehalf or all of this .• «money,how can you tax the money?z«>..J>-Ulz MR.NENE:It's our position that access waszIIIll, i had by both parties.It isn't clear from the record who putoI-elz the money in. J:!J)«~~THE COURT:The problem is who has the burden !:!0:~of showing all these things.Does the Commonwealth have the c ~burden or the decedent's estate,or does the surviving brother !:!c;Mr.Martin have this burden?That's the big question here. :tI-,.. N proof,only the issue that there's no automatic ownership beca se MR.FINDER: Your Honor. it is leased in both names.That has always been the law in They don't discuss the burden of I'd like to see the cases citeduiMR.NENE: 0:IIII-0:oII.III 0: I-0: :Jo U ..J« U lLlLo the Commonwealth.Gifts of items found in boxes in joint names for instance was found in the decedent's name alone. THE COURT:Thebig problem is who has the burden of proof.Who has the duty to go forward?Who has the ownership of the contents? MR.NENE: 10 THE COURT:Before I can go into this case end really make a decision,I have to make a decision as to who las the burden of going forward. MR.FINDER:It is my position that the burdEn rests upon the inheritance division since they are trying to It's under Section 226 of theMR.NENE: Inheritance Tax. ~~claim a portion of the estate.I assume this is under the >.J ~joint tenancy provision of the Inheritance Tax Code. zIIIQ, iol-e>z xUI«~ them,that the decedent had some beneficial interest in the monies.I guess they're relying simply on the lease agreeme t. 3' ~u a:I-UI C .J« u c :l., :tl-I'N MR.FINDER: THE COURT: It seems the burden rests upon How come the Commonwealth waite did not file the inventory until very late.There was a settlement problem with the widow.After we filed the inven ory we had to satisfy Mr.DeMaria as to the partnership value anb .,- uia:IIII-a:oQ, IIIa: I-a: :loU .J« Ui1:l1.o so long .... MR.FINDER:We waited long Your Honor.We the real estate value. THE COURT:You're appealing the Commonweal hIs appraisal? MR.FINDER:Yes,the addition of the items n the appraisal. THE COURT:It seems to me that we could probably 11. go ahead with the testimony Mr.Finder and then make a determin~tion later as to the relevancy of .•.. MR.FINDER:I will go forward with what testimpny I have.I'm suggesting that I'm only doing it because I feel <~that it's the Commonwealth's burden,but I'm doing it for the >oJ~convenience of the Court.It is not to be used as our burden zIII~of testimony and is not to be used in the estate.zol-e>zx MICHAEL MARTIN CALLED AND SWORN:III<~DIRECT EXMUNATION BY MR.FINDER: t-=u a:I-~Qa oJ<U A a ::l ~Q..,.. N A uia:IIII-Qa:00-III Aa: I-a: ::l Q0u oJ< u A iLIL0 Q A Q A Q A Your name is Michael Martin? That's right. You are the brother of the decedent John Martin? That's right. How old are you Mr.Martin? 65. What is your present occupation? Part owner of the Ramada Inn. Here in Washington? That's right. I believe in your lifetime you and another brother Anthony and John were partners in a lumber company? That's right. What kind of business was that? That's retail lumber and the manufacture of.lumber. THE COURT:You manufactured lumber? A Q A We manufactured lumber. In the year 1944 did you and your brother John lease a safety deposit box? That's right. 0( z~Q Was that from the old Peoples National Bank,which oJ>-UI~is now Pittsburgh National Bank? \&III. i .. z AoI-~ Z Q:rUI0( ~ ..=u 0: I-UIo A oJ0( ~Q :l.., :tl-I'C'4 ui A 0:\&II-g Q II.\&Ia: l-ll: :l8 A oJ ~ u ii:IJ.o Q A Q A Q A That's right. From the time the lease was first initiated,can you tell us who had possession of the keys to the safety deposit box? I did. Sometime after that did you place in the saf~ty deposit box a strong box of any sort? That's right. Describe for the Court what kind of strong box that was. It was a gray box.I'd say about five by ten and five inches deep . Was there money in that? Yes. Whose money was it that was put in there? Hine. Who had the key to that box? I did. THE COURT: . box at all? A No. THE COURT:He at no time had control over th s box as far as keys were concerned THE COURT: 0( z ~A .J>-I/)zZIIIII. iol-e>z :rI/) 0( ~ No . At all times you had the safety a deposit box there was/box within the box,the five by ten box? ~ U A II:l-I/) Ci Q .J0( U o :l., ~Ar-N That's right. Your brother did have placed in this box certain property that belonged to he or his wife? That's in the safety deposit box. Did he ever make any use of the gray strong box that THE COURT: .- .. rti Q II:IIIl-II:oII.IIIII: I-AII: :l 8 Q .J0( U ii: l1.o we're No. Did he talking about? ever .•.•.. That's the gray box within the bo~? A Q A Q A o That's right. Did he ever have a key to this? No. I believe at the opening of the box you had the key? That's right. You were the one that opened it? A Q A That's right. Did he ever go into that box,at any time,the strong box within the box? No. Yes,both of us.That's the safety deposit box,the big box. THE COURT: 0( z0(>~A CIlzZIIIII. ioI-~THE COURT: :rCIl0( ~ Did he ever go into the main box? Your brother did go into that? THE COURT:r A..:u 0:I-CIl o -l0( U g A.., :z:l-I'N Yes. You had the key to it? I don't have a key to the safety deposit box,but a key to the small box. ." ui0:III Ii:THE COURT:oII. III II: I-0:::Jou~A I did. uj;: l&.o THE COURT: Who had the key to the safety deposit box? I had the key to get into it. Your brother had a key to get int !the safety deposit box? A It wasn't never locked.He could never get into it because I had the key. THE COURT:He never had any key? THE OCURT:How did it come that you put your brother's name on this box? ,r- MR.FINDER: f A Q 0( z ~A >-III~Q 1&1 II. io....e>z xIII0( ~A ~ U Q 0:....III a A oJ0( ~a :::l., :tI-"N I don't know.We just did. It was a matter of convenience that he could store valuable papers,is that not correct? That's right.He had papers in there. Did your brother ever demand any of the monies that were found in the gray strong box within the box from you? No. Did he ever claim any ownership in it? NO. You may examine. o CROSS EXAMINATION BY MR.NENE: 0:1&1....0:o~Q The safety deposit box was opened in 1944 is that cor ect? 0:.... ~A That's right.oU ~Q It was :opened in the name of you and your brother?uis:~A That's right. Q A Q A Q At that time you were the only one who had a key? That's right. Of course,the bank had a key? That's right. When either you or your brother wanted to get into the box you would have to be present? That's right. You never lent the key to your brother? No. The same procedure carried on when you got the new box in 1958? That's right. There was one key? That's right. J ig Q C)z ~A<:= ..:QoitliiA Q ~Qu Q ~A :z:..... l\I It was in your possession at all times? Right. In the box there were two boxes,is that right? There was one small one in the big box. Wasn't there a green box? That's the one I'm speaking of. of those bank bags you get from the bank. Wasn't the $900 in some sort of NO.It was right in that box. Notthe little box I'm speaking of.II I $40,0001 lI It was in one It was separated from the little box? A THE COURT: eti THE COURT: ll:IIIl-ll:olLIIIll: I-~Aoo .J« u iL lI.o• THE COURT:There was a bag around it? A Yes.It was in there. Q Was that bag from the bank under lock and key also? A No.It wasn t J .• Q A Q A ~Q«>..J>lI)zZIIIa.. iol-e>z ~A«~ ~Qoa:l-ll) Ci ..J«A o o ~Q :tl-I' N A ui ei Ql-ll:o~All: I-~Qoo ..J«Ao ii:~Q A Q A Q A In order to have access to all the money in that box,how many keys would you need? One key. That would be the key to open the safety deposit box? No,the little box. You would first need a key to open the box in the first place.When you went to the safety deposit box you would tell the manager you wanted to get in the box and he pulls out his key? I had it all the time. You would open the box,the safety deposit box with a key and what would you find in the box? The little strong box. Which required an additional key? That's right. You maintain that you had the key to that box? Yes. You had the key in your possession at all times? That's right. Your brother never had put anything in that box? Not in the little box. Did you ever lend your brother the key for any purpose at all? No. To the best of your knowledge could a key have been made from your key within your knowledge? No. 17 MR.NENE: MR.FINDER: THE COURT: MR.NENE: I have no more questions. That's all we have Your Honor. Do you have any testimony Mr.Nene? I don't thinkso YourHonor.I wasn't aware that testimony was going to be presented.The Commonwealth will say that there was property found in the box registered to the decedent and 18.I his brother,and .... Martin is sustained. ..• ... THE COURT: MR.NENE: THE COURT: o~~r~o~MR.NENE: ~ r~~ou ~< u ~~o It seems to me that unless you show some cases contrary,the appeal ought to be sustained. From the testimony,I think you are right. You agree with that too.The appeal of Edith Sprowls,Administratrix of the Estate of John I disagree on sustaining the appeal in the form it's in.The appeal reads that it seems that the error was on the Commonwealth on the fact th t number four of the appeal says:"Between August 26 and October 8,1975,no appeal was taken by either the Executor or Administrator or the Commonwealth".Sustaining the appeal in this form indicates that the Commonwealth had the duty to appeal originally. THE COURT:I'm sustaining the appeal on the merits.There 19. is not tax on the money in the box.Do you want this reduced to a formal order? MR.FINDER:I think you have to. THE COURT:Do you have a suggested order he e? t( z t(:i>-V)z ZIII11. MR.FINDER:I don't have any in the appeal petition. which is not taxable. it includes $20,900.00 in cash found in a safety deposit box 1976,after a full hearing in regard to this matter,on the appraisement of October 8,1975 has not been proper,in that BY THE COURT: I will make a formal order. ORDER AND NOW,this 9th day of January, merits,it is the finding of this Court that the Commonwealth's ..:u 0::l-V)o ..Jt( U C ::J., :t0-r- N cri 0:: III I-0::o11.III0:: t-o:: ::JoU ..Jt(oii:lI.o ~THE COURT: l-e>z I: V) t( ~ '...- .• I /s/Paul A.Simmons,J. (PROCEEDINGS CLOSED) .. i t·· I hereby certify that the proceed'ngs and evidence are contained fully and accurately in the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same. Sharon M.Harmon Court Reporter. lfi0:IIII-0:oD-III0: I-0: :JoU ~.The foregoing record of the proce dingsu i;:t upon the hearing in the above cause is hereby approved and directed to be filed. ,• I ~R~C-3i(4-7\1' r - , I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT IMPORTANT: ,0 3-~8 -ItfE}7 COUNTY OF __WA_SH_IN_GT_ON__ ,; This return must be completed in detail and filed in duplicate,with'all attached,with the Register of Wills of the County where decedent resided;Return is due within nine months after date of death,unless an extension is granted by the Secretary of Re-aenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF }AFFIB1\¥IT-GF ___----,,.:.J:-,OH~Nc::_::M:':-:AR..:.:_"_:TI~N7=_~_====:_:_=::__----~«1f«:. (STATE FULL NAME OF DECEDENT) Washington ~Late af County State of __--=-P=EN:.:;N:.:;S=-Y.:..:L=-V-'-'Ac:.:N:.:.:I::.:A~.} County of__...;,W:.::.A.:..:S:..:H.:..:I:..:N~G=-T=-O=-N:..:.....::ss: ADMINISTRATRIX Administrator Edith Sprowls of the estate of the above'named decedent being duly sworn,depose S and say S Sanford S.Finder 729 Washington Trust Building,Washington,Pa.15301 Decedent died ---!A~u~g::L:u~S::::.t~~1,",,5:.-,19~{~l<tX~}(iQ)G"~](Jr~x~p(ps-)£~}bJ{~l§W{i¥X1&lU6~'} (MONTH)(DAY)(YEAR).ntestate Name and address of attorney or } other authorized repres.entotive to whom all corresflondence should be mailed. That as such Administratrix deponent is familiar with the affairs of said estate and the property constituting (EXECUTOR-ADMINISTRATOR) the assets thereof and their fair mlclrket value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A S.~FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT Pittsburgh Nation;:ll R;:lnk John or Mi r.hi'le 1 Mi'lrti.n Br-c ler W;:lc:hinnton Pi'l That the contents of said safe deposit box or boxes are itemized under Schedules---"E,,--_o,f this return, with the exception'of the following,for,the reasonS hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fully 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 mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personalproperty wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate pos ses sion,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for any other perso~"o~'per~ons giving also separately the accrued interest thereon,if any,down to the last interest day pritllT .to decede~t~ death in the case of savings banks,and to the date of decedent's death in all other cases;",'ill:lbonds;'P9stit savings,treasury certificates or notes and other evidence of indebtedness of the United:States te'the'de':::: cedent;all obligations,whether by statute or agreement they are designated as tax free,ii th~'iJnitedStaies.; or any state,or political subdivision thereof,or of any foreign country,which are owned"-at"Jhe time ::U d.e'ath;~ all wearing apparel,jewelry,silverware,pictures,books,works of art,household furniture:h'o~{es,'c'arri'ages, automobiles,boats,and,any and all other personal chattels of whatsoever.kind or nature,'left by'decede~t, 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 promis sory note s 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 policies carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;all and the corporate stocks and dividends due thereon and unpaid as of the date o~death,bonds and accrued interest thereon to the date of decedent's death and other investment securities owned by the decedent at the time of dea~h,with the·market value there- of at such time... 'l ,.,'. 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 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 with the fair market value thereof,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 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 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 transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached ~o the schedule a co~y 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 pa£ses 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 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 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 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 Estate Tax Act);together with a statement of collateral pledged for Obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt·is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ....~...~.~ ....&~~?1f;~~..~_. ...................1.9.3.2 Ih~C.i.J:.c.l.e _~_._~.. (Street Number) ...................w..~.§bJ.D.9.~9.!h P..9:.~. (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",~nd 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. " ,RCC:34 14.73),•~'.I , COM~~WE,ALTilt OF PENNSYLVANIA DEP,ARTMEIH OF REVENUE BUREAU OF.CQUNTY COLLECTIONS 'TRANSFER INHERITANCE TAX RESIDENT DECEDENT ,, SCHEDULE "Au REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Property held by the decedent as tenant In common with another or other,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only.(Property held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be (1 )(2)(3\ described by lot and block number,street and street number,together with DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATIONconveyancebywhichthedecedenttooktltleiIfafarmstatenumberofa.FOR YEAR OF ESTIMATED CAUTIONcreSialsostatementofmortgageencumbrancesuponeachparcelatdeathDECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule"F"and must not be d.educted from thl~schedule. NONE I , i'" \ Insert this total opposite "real property",Schedule "A"in the XX X X X "As Reported"column on the last page of this return. RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERiTANCE TAX , ,·RCiC -3'{3 •'."\ SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully 120 Shares Havill Corporation UNIT VALUE ESTIMATED MARKEl'VALUE None 9(J() DEPARTMENT VALUATION (Do not write in this space) Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X NONE RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX r ,Rp'c;"36\'•..' \', " SCHEDULE "c" TRANSFERS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)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)---Ih;>jl!oJ-+..-- (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's heal th at time of making 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 which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)No. (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)_ (b)What was the transferee's age at time of decedent's death?__ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)--4NlI.lOLi.t _ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)No. (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others N/A (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)~N~o~._ (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was SUbject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)-.:N",.o"'-"'t _ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)N!A NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM NONE DESCRIPTION MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return.NONE RESIDENT DECEDENT •COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX I--------~ RC<;:-38 .i • \',..'". SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi t.h another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value 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 deceilent. Description of Property,Date of Acquisitio.n,Name unit percentage Estate Address and Relationship of Co-Owners,and Place Value Share Valuation of Record of Instrument,where Real Estate. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest PERSONALTY One-Third value in Partner.ship 0 f Martin Lumber Company,including real estate at 1150 West Chestnut Street Washington,Pennsylvania REALTY One-Third interest in real estate located at 755 Donnan Avenue,Washington,Pa. One-half interest in real estate located at 556 Franklin Farms Road,North Franklin Township,Washington,Pa. See also Copy of Safe Deposit Box Inventory attached as Exhibit "A" 7,000.00 11 ,250.00 none Insert this total opposite "Jointly Owned Property",Schedule "E" in the "As Reported"column on the last page of this return.L::!·~~ffY;El=~==-~JC I.J 12 /'1 r;I 3 fJ ,cJ i Ole!) r \.,. ~..I 'it,I '..:.\,. ijce ~j7 (i?'~6 3) CQI\Il\tON\rEAL'nt OF PENNSYYLANIA TRANSFER~INHERITANCE TAX RESIDENT DECEDENT.. SCHEDULE "D" BENEFICIARIES .. ( h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,-vested,contingent or other are involved,set STATE YES IN ESTATE wise,,in estate),forth this fact.)OR NO BIRTH anal S.Martin wife Yes 755 Donnan Avenue,Washing on,Pa. Rose Bianco Sister Yes 268 North Avenue,Washingt n,Pa. Florence Martin Sister Yes 605 West Chestnut Street,~ashington,Pa. Mallie Cowell Sister 'Yes 605 West Chestnut Street,ashington,Pa. Ann Evans Sister Yes 595 Franklin Farms Road,Wshington,Pa., Dorothv Sauter Sister Yes 1911 The Circle,Washingto ,Pa. Jane Bamont Sister Yes R.D.#6,Tuttle Road,Was ington,fa. Edith Snrowl s Sister 'Yes 1932 The Circle,Washingto ,Pa. Michael'Martin Brother Yes 556 Franklin Farms Road,Wshington,Pa. Anthonv J.Martin Brother Yes 765 Donnan Avenue,Washing :0 n,Pa. .. 1-:L'. ~, 0".I." ~..., ~,t, ~,. ;,-- .,.,' T'r,-.~ .,.;~:: ';:"~-.:.;-: Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE None 63-68-1487 Will (,.. N 1487Admmlstrationo Year J99.$ Dl THE ~IATTER OF THE APPRAISEMENT OF THE ESTATE OF (Executor-Administrator must complete "As Reported"column #1.) 0 CJ)~"'d ::0...Cll Cll0()~...e:..til ::TO til til I'D ~00 "'d~o..Cll e:.....~c ;;l 0><......"'d'al~I'D0-...... ~=.g ~ trl tTl Cll... til ,..,.,..,.'<~,..,. Cll JOHN MARTIN .... Deceased Late of W~shtngt.9.D . REPORT AND APPRAISAL Commonwealth of Pennsylvania Counh'of Washi ngton..-...........•...............•.. 82 DIIIV b/""f!"L..~,.;U,:,,!'~ SANFORD oS••~FJNDER,ATTORNEY 729 Washington °T~t.isiJBui1ding Washington,Pa.'15301 enc:~ ~>.......::0 W en en -< (")(");:r ;:r ?'"a ~;;::::::------------ 'fI9 'fI9 ~~~'fI9 :(J1 :(J1 ::J ::J b;00 :;00 ;0 :0 :0 >~~::J ::J b:~;/'0 ;I'D ;I'D ;I'D til :/'0 ;::0.......;(J1 ;(J1 ;Cll ......;.;.'5----:.t>-:.t>-:w :w .......(l)c..----II ,.. ..w___. 'fI9 'fI9 ~'fI9 -'fI9 ....... )-... :r......, II t:l .........·1 ~....... (l)!'V "',' 0 ,...----.o'3 gc.. ::I:ISV/,\ "!~~If)::H::~.".:~~'~n~O{!':'., 'Vd "OJ t: "~l''.:.J I .~.il ------' DEDUCTIONS ALLOWED IN j I THE SUM OF n>..&.f"i.66 '--'-..-:T 08 19z.5RuSSELL MARINOAPPROED.. STATEMENT OF DEBTS AND DEDUCTIONS AND AGENT 01'THE COMMONW.ALTH.0 .._W:.:;a:::.s~h:..:,;i~n~g:2.t~o~n.:..-__COUNTY ,--."....-,,RIgl,lo,of Willi,AIJ"~I ESTATE OF JOHN MARTIN LAT.01'Washington DATE 01'FILING APPlllAIIlS:MI:NT DATK 0 ..DllATH August 15,1968 DATE NO.01'NAMS:~...PAYEE REMARK.A"'OUNTYOUCH"" Abel Funeral Home Funeral expenses 1,985 00 IQueen of Heaven CemeterY burial plot L11',()nn Queen of Heaven Cemeterr Opening and closing grave J 120 ,~~,Mildred Mosier.Tax Col ector taxes ? Malcolm Morgan9 Tax Collector taxes ~,92 85 lu..,,..,..,,p rnn\'~t ::I'\I~C:i 1Q')inn Warren E.Le~~~y,Accounting services ....2~~00 -! A.1.Stormwi Accountinq services Inn ~a~Ri~~:}on §ou~lY Tax ~taim Burea~taxes ,,?~I~~be.Ii n r"n '-...Ta~::\im Bureau :a~es Washington County Tax Claim Burea~taxes ~..'213 12 IP IW.:l!>hinaton Cnuntv T.:l~Claim Bureau t<l~p.s ?RR IRl Washington County Tax Claim Burea~taxes l ~~O ~~1 Wa!>hinaton Countv ·Tax Claim Bureau ta~es 6 7? Gene P.Amanatti,Realtor Appraisal 250 00 IF.J.Bucklev.Insum nce Bond A')()Inn.Morris Insurance Agency Inusrance on dwelling 200 00SanfordS.Finder.Attornev Attornev fee 2.500 00 Edith Sprowls,Admimstratrix Fiduciary commission 2,500 OO~1972 4-l?Mildred Mosier.Tax Collector ta~es ~I',171 4-12 Mildred Mosier,Tax Collector taxes I 8 57 J1'1-')A """1 I?~ 5-24 """1 85 711-7 """.13 33 I1973~-~l )1 242-21 """1"IRI', 1974 1-8 """/66 9§..1-R """II 15 3-4 """'\3 09 Q_'"lt.."""\15 49 I 1972 ~:~1 Malcolm Morgan,Tax Collector "\f-g~"""--- 1973 1-25 "\3 42 ,,..,-,.,L """,':l"1')1',...\95 ~~&~~t.."""""" ig~~r:A 4 Harry ~ooke ""'--~~~~9 .J"" Russell Marino Letters of Administration &9 nn I,..,-Renorter short certificate 1.d.n:lAdvertiseestate Washington County Reports Advertise estate 14 00 Register of Wills Balance on Letters 13 ~O Register of Wllls rile lnventory 3 DOIO~,..,i ~~...~n~W~'ll e.,..File "'''''''"nt.,",n kn . J t9\,IOO~__')f I,(J~Opal S.Martin Family exemption L..500- ~.-or •~..........~I&'fA.I:r .-r!- COMMONWEALTH OF PENNSYLVANIA }II.~·'·rO~AL II Bdtl v;c,f;.. COUNTY OF Washington Cj,'1~-3 ,00 I,Edith Sprowls HUlE"Y CiERTIlPY,THAT.TO THI!IlEaT 01"...- NY kNOWLI!OGE AND IIELIEP'.THE I'OREOOING ,.A JUST AND TRU lE UrATlEMlENT 01'DlE"T••I"UNERAL EXPENSEII AND EXPENIIES 01'~ADMINISTRATION SUBMITTED TO THE ESTATE 01'JOHN MARTIN 0I:CEA••D,A.DEDUCTIONS ,.OR INHIlRITANCE TAX P~RPOIIE•.d'//d ~..' ~N AND SUIlSCIIIIlUiO III!"OR&;....THI.~'l~"Y\4:.L1JI'ECL.<.~(IL.&.) DAY 01" .~5"~'..>_~--J --'~~'("'..,75 ::.:S;\-,<ih ;--~~~';>2'.c-5')::%~~ ~"-..:J : ,Form RC C-iO ~, .•",\)~#,i~li ell',(~.•'"•,. ,.~rOoll!I["0.1'WILL. \. (""",.,:~J..,,.< ,£..l ...... ...--~--..l j . :;j c..n:0-fT!::0 -~(t)G:>c:c......r-:r:-Cf)::0.(:1 U.,'2:Z --'I rr r·~"'"<.0 ..--,'-..':..!:::z:::"~ ::->,-a -.:: r-.....;;::, -0 r-...".....:r.,.c~0 '"co I _....1.1 RCC-8\(6-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT EDITH SPROWI,S (Exec.utor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division J In Re:Estate of __J_O_HN__MAR_T_IN ...,.-_ WASHINGTON 63-68-llt87County-File No._ Dear Mrs.Sprowls: You are hereby notified that the Original appraisement in the estate of ........tl.lIO;JJb:wD~M:&fjAur=__"+..~jun ____:_---- has been filed in the office of the Register of Wills of Washington County on October 8,,19....22.,Said appraisement reflects the following va Iuations: Real Estate _ Personal Property ~.=20~t9~OO~.~OO~·~__ Transfers ~_ J 0 int Iy Owned ----1.6ul-+•.;J.39:;z.2~.oJ:.4L.___ Tota I -..iol.8t;;..2....2:;;.;9u2;...,•.wO.:::I:4 _ As to such tax that is paid within three months from date of death,a five (5%) percent"discount is allowable.As to any tax that remains unpaid after nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and -t·w~lve months when death occurred prior to December 22,1965)from date of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S.248:1001,P~373...", Date (J1v-c;;.-~<i;I 9ZJ Signe~~.e fu UGh-",' Title CZrIrY2--UkU!~ DATE OF DEATH:August 15.1968 Note:This is not a bill. Rce-39'(2:6~ COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY 63-68-1487 (Initial)(First Name) Estate of MAR__T_1_N_,:---J_0_HN DATE OF DEATH __8-_1--=5;.....-_6_8__FILE NO. (Last Name) REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of W_a_s_hi_·_ng-=-..t_o_n _ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to toe right in Schedules "A","B", "C",and "E". Dated:__0_c_t_o_b_e_r_8--=--,_1--:9;.....7....:..5 _~~Ck1<)~euJ INHERITANCE TAX APPRAISER P-' REPORT OF THE REGISTER OF WILLS \\~. I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect- fully report that I have allowed deductions in the amountS claimed by deponent to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",whi h g eater 0 lesser amount represents the sum allowed as a deduction.. 8&T 09 19Z?RUSSELl MAO/NAt.·.Dated:-n y INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE VALUE AS REPORTED $-I- I VALUE AS APPRAISED $ 70,948,04 VALUE AS REAPPRAISED $ Valuation of life estates or I.- t'-iL (*)(As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $--~~~--+~=- COMPUTATION OF·TAX $.'R"~.. $------'--<.. r.H$~..,...~$--------=-;.~f" '--~:_--~- ~ rX BALANCE :-------1t= I 6~-/t 9J-..3'/ ~-,/7$l.'~<JCl z:;/o7~....1J s~'(37-0 t/@ /-5:;/:=-.?;7/S:8~ .:zvl~o~/¢J7't'f',r<J ¢J'/77 J,3!P()·..33 ;#AL.#Ul.,/~<:J 7'-/, /REtJ.Ie/.$",cjdo -/f 4 1L-f-/~;,r~Nd/J1 0{//6/'// 7'0 -6,7.J..y'77~[el'd&ftEtJ.·~/;/ -,gd L . .fl//ioflf ¢J/77 70 &/.,1S77 7 ~/;f L jJcJL, I :~~inistratiOn !No . IN THE Year . MATIER OF THE APPRAISEMENT OF THE ESTATE OF JOHN MARTIN Deceased Late of . County of . WASHINGTON.. •WASHINGTON .;, Commonwealth '~f Pennsylvania REPORT AND APPRAISAL ~~,. ~...-" .. - ~.~ ::,-. ----------,-------------------. FILE NO•.......::::6""'3--:6~8:....-..:=.1...:.:48~7l....-_ COUNTY __W_a_s_hi_·_n.=;g_t_on 1 R C C-2 (2-64) ,. •D~P'A~TMEN,!,«i RE~~NUE BU.!~EA~;>F CeUNTY COLLECTIONS HARRISBURG,PENNA,17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE October 8,1975 Whereas,JOHN MARTIN late of WASHINGTONWASHINGTON----.:..----..:.------- in the County of Commonwealth of Pennsylvania,having died on the 15th day of August 19 68 ,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,DOMINIC R.DE MARIA ,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 Ufe 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. Description of A..et PERSONAL: Unit Values $ Appreisement Made for Inheritance Tax Purposes See Schedule "B"of A raisernent Jointl -Held: 20 900.00 See Schedule ,"E"of A raisernento?61 92.04 TOTAL 82,292. .- 04 Having been duly sworn aCCOrdi~g!o law,I do hereby certify that the a formity with law on this ~;tdu day of -4~---:_:---~~:q...:W~~~o:----- ". RCC-115 (5-72)• .COMMONWEA'LTH OF PENNSYLV AN IA DEP'ARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS J COURT OF COMMON PLEAS OF COUNTY, Date Fi led:__--=JuM"",'......~4;n;;..:o·,~.----o'[ji19~n-F-·.~__ VS. Ddtth ~l:OWle1932nteCk'cl0 W4\lhiagton.Pe. PENNSYL VANIA No.30S ~Tt$"~Term, (TAXPAYER)Costs $-------- d1-/"~-? IN RE: NOTICE OF ENTRY OF LIEN John MaJ.-tinEstateof _ 63-68..1481File~o._ WaahtngtonCountyof _ NOTICE IS HEREBY GIVEN THAT: Date:July 'l,t9?1 IN REPLY,REFER TO: BUREAU OF COUNTY COLLECTIONS 411 SOUTH SECOND STREET HARRISBURG,PENNSYLVANIA (1)A lien has been entered to the above term and number in the office of the Prothonotary of the above Court of Common Pleas.Said lien has been entered in accordance with the provisions of Section 801 of the Inheritance Tax Act of June 15,1961,P.L..373,Art.VII. (2)Said lien has been entered in the amount designated be low as "Total Amount Due". Pennsylvania Inheritance Tax Due $__6::.:..;'.....01;:;...·.::.:..;6::::....'"-..:Jl=.·'O-.'_ Pennsylvania Estate Tax Due $_ *Interest Due From 2*1&'17 To eilif3J,-71 .$__-=104::..::.'~.=..:5=1=--__ Total Amount Due ~.Ol720)$__6'--",."-"1.:....:00~•...::;.68=--_ *e~<titje,nfa!1"terest is to beSfftuted on the balanc:.ll.&~Pennsylvania Inheritance or Estate Tax of $ "from the day of"Y ,1~,to date of payment at the rate of sixl per centum (.06)per annum and added to the Total Amount Due shown above.• (3)By the authority bf Section 825 of the above-mentioned Act,execution may be issyed by the court against any real property in the decedent's estate on which a lien for the payment of the taxes imposed by this Act exists,or against any property belonging to a transferee liable for the tax. (4)Notice is hereby given that the Secretary of Revenue of the Commonwealth of Pennsylvania,at the ex- piration of twenty (20)days after mailing of this notice,without further delay or notice,will request the Orphan's Court to issue a Citation commanding you to appear and show cause why the delinquent tax/ interests and costs incurred to date should not be paid. Very truly yours, ={cC:!VED ~.;uR:AiJ OFeI)u~T;'~:0U ~CiION S JUt;23 9 l;7 .~H '17 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION 244 WASHINGTON TRUST BUILOING wASHINGTON.PE'NNSYLVANIA June 21,1977 Commonwealth of Pennsylvania Department of Revenue Bureau of County Collections Accounting Division 411 South Second Street Harrisburg,Pennsylvania 17127 Attention:Edmund J.Betack Dear Mr.Betack: Re:'Estate of J ohn ~1artin File No~63-68-1487 Please be advised that I am in receipt of,a certified copy of 'lien in the abovementioned estate. It will be necessary to forward to this office,five dollars ($5.00), to cover the cost of filing~ Please make the check payable to Bob Franks,Prothonotary.' HAS/mjr ~rf truly yours '.1-'A./.~W~0~~'. Harold A.Smith,.'..~tC. Administrative Officer I $ $$,000..00 $I! $~ll I! $ ~.] ;-i~: $$,000.00 t: $ $--------- $-------- $_On=...·"""---'A=c=c=O""'Uft....·UIlt'---_ $--------- %Tax on $_ Estate Tax,Act of May 7,1927 6%Tax on 2%Toxon 15%Tax on TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of __%from _ to _ ....,-~- 5 E A L "lilEJ#¥--W~!*~_"'.#,_"~_#. --"",- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICIAL RECEIPT.PENNSYLVANIA INHE~ITANCE AND ESTATE TAX 'lhousaad and 00/100-...-------------------------------------dollorsrepresentingPennsylvaniaInheritanceor Estate Tox,due from the following estate: Washin tan,Penna.15301 NOTE:This Triplicate Receipt to be retained I~r au'$"':.Z1"€O-9 Remarks: County -----IIr.o,$l~Ac;;~'*l-----------_1 [~~~~.~~:~,...c:-.....~!i.1 eg. I~_'I RCC-4,(6-?4) HIr~:f NO.F47789 tIl", :Q,i~]RECEIVED J11veHlillrom ,/!I!,Address--A...::L~---oiI~e_~.a...I...s.;;.~::_---------_1~ Ill:File No.63....68-1497 Dote of Death Dote of Payment Pebrua 18 1977 11 Nome of Decedent John Hartini-------------------1 Received by I NOTE:In accepting the transfer inheritance tax on future estoles.prior to the death of the life ~ I tenant or tenant for years.as evidenced by this receipt.it is underslood that the Commonwealth shbu.'/'l_ll'not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the.L~~~·~~~~~~_J.:.~~:::::..!..!:.~~~~...._.~-I~I life tenant or tenant lor years whenever it appears that such additional tax may be legally due and_'_~:O;b1"O'00,'"0'00 Who,,_o_ev_e_r..•~,I' ... i' I.' $---------1 $ 5,981.44 $----------ilt:ll, $----~ $-:--H iI'$__5_,9_8_1_.44__,1{ $---------$---------·U $Final Pa;yment: $---------$----------n! %Tax on $_ Estate Tax,Act of May 7,1927 2%Tax on 6%Tax on TOTAL TAX CREDIT 15%Tax on Less five percentum of tax if paid withi n th ree months after \dote of death ',Ius interest ~~ilt~¥if __%fro.LP ---:--------- to V&'te ~•'~'I '..., 15301 "...". ".t ...... COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX Washington.Pennsylvania .,.~..~\0,..~ '\-~.t • :~~.tf•.•~...'1'1\~.'" IJ 00 ~[p [lJ @liW ~,,~;,~.~l ~/'~l NOTE:This Triplicate Receipt ta be reiained I';-r au~3;",,160.9 •- . l lo i'~_'..",.J~•Received by NOTE:In accepting the transfer inherita'nce tax 011.luture estates,prior to the death of the life tenant or tenant for years.as evidenced by this receipt,it is ·understaad that the Commonwealth shal nat be precluded or prevented from hereafter assessing additional inheritance lax at the deoth of Ihe--...!.~~4!:-~~::::.-~~~::::...:~~~~:::..:~~~-11 life tenant or tenant for years whenever it appears that such additional tax may be legally due and collectible for any reason whatsoever. Remarks: mjrl ~1 WashingtonCounty .~.::.._•.- •...:...•-.-.--'-.•.--,------i ..... '~<-~~._~~'T_'.=nf'"«:&Iii ~~:iEIEAD2iI8i6ii.:#40"-'.=~,~"'-~_~:;:,3:1'-::l'IJEE#&='••=~Eii!!:I!;3~\14:,'RCC-4 (6-74) :.11\.1 •HI [=,1 NO.F79421 !Ili==============================:"'itj Six Thousand Sevent'V'-81x and 25/100 ----..-----••--..---!IJ RECEIVED ,,dollars :'1 representing Pennsylvania Inheritance ore;From:Ed1th Sprowls Estate Tax due from the following estate: ~il Add 1932 The Circle~ress ---l:. U~;File No.63-68.1487 Dote of Death 8.15...68~.f:,.May 25,1977;i Dote of Payment -----------------i 11 Nome of Decedent JOM Martial I -----------------1, ~----------~-------~- $---l"IO~n,.......H,A~C~C-w-t......---$...j.1-+1.Q.8.....o d-J9~----lJl $---------$---------"2%Tax on 6%Taxon15301WashingtoR,Pa. -~----~---------------'------'----::::=:::--=~- I............"".A My e;:__*¥__•0:__A _A &A ;:;g;......v Wk'WS£&1i ~~~J ~~I R~C4(11/78)COMMONWEALTH OF PENNSYLVANIA .- :h Nd.J096326 DEPARTMENT OF REVENUE ~kl~i OFFICIAL RECEIPT·PENNSYLVANIA INHERITANCE AND ESTATE TAX ~S;-'w ~.~' ~f - ~,!~!RECEIVED One hundred eight een and 39/1 OO __-------------...-----------..-----dollars ~I:'representing Pennsylvania Inheritance ar 1=~From:<::'::Inf'nrn <::.J4''i ...rl""...Esa Estate Tax due from the following estate: ~Add,."---i7Li!2::-;9~WlltJad..si:U.lh....i..un~g~tu.Q.u.n.L......oTLJrLJu"IJsi:l.t.lL-luI.B ....1.Yd.gg....'-----1 ~I' ,File No.63 .68 1487 Date of Death 8/15/68 I 15'10 Tax on $$----------il:l $,--------..~: Date of Payment October 27,1980 ,Name of Decedent .John Mart.is, %Tax on $$111 Estate Tax,Act of May 7,1927 County Washingt on TOTAL TAX CREDIT $118.39 Remarks:II BH /' "less five percentum of tax if paid within three months after date of death Plus interest at the rate of __%from ---:-_ $---------11 to _$,---------n SEA L TOTAL AMOUNT PAID $1'8 39 , I 1 J NOTE:This Tri;;icat~Re~iPtto be r~ained'fora'Jdk'ulAQr.9 \.:/ •I'.•~.r:,.Received by _..::;-;d;:"'~"";,,---r/~/..,,',..,.,....-...,'=""/-~/!-~/-:'.::.:.J___,,_.,__,.....,...,;__--7',"/:..,,-:"--7'"':""'/1I!!I NOTE:In accepting th~transfer inheritance tax on future estates,prior to the death of the life {,,,V~•,',',(Slgnature,Z'",',••t./,•~...~ tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall "- not be precluded or prevented from hereafter assessing additianal inheritance tax at the death of the~--:'''::/~::-:7''~::--'::::t-T==-tI life tenant or tenant for years whenever it appears that such additional tax may be legally due and-,(Title).?:::::c= collectible far any reason whatsoeyer./