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OC1969-0158 - ESTATE OF MORRISON
• IN THE ORPHANS'COURT OF WASHINGTON COUNTY, PENNSYLVANIA .*.* * * * *** * * * *** * * * * * * * * * * IN RE: ESTATE OF HOWARD H.MORRISON aka H.H.MORRISON aka HOWARD MORRISON, DECEASED. APPEAL OF CLEA ANDREW ~ ( ) ( ) { ) { ) ( NO.45 MARCH TERM,1974 ******* * **** NO.15B of 1969 {In Court below) TO THE·HONORABLE THE JUSTICES OF THE SUPREME COURT OF PENNSYLVANI • CERTIORARI having been filed from your Court in the above entitled Estate,I have prepared in accordance therewith, the record,including Docket Entries and all original papers,for Certification to the Supreme Court of Pennsylvania,from the Orphans'Court, Russell Marino Register of Wills and Ex-Officio Clerk of the Orphans'Court The Supreme Court of Pennsylvania,l ss: Western District rrom the opinion and decree dated Sept.25,1973,of your said Court at No.158 of 1~~~; CO. .... WashingtonJOTtheCountyojCourtofCommonPleas,Orphans'Court Division CLEA ANDREWS GREETING:We being willing for certain causes to be certified of the matter of the appeal of Witness HON.BENJAMIN R.JONES ,Doctor of Laws,Chief Justice of our said Supreme Court,the 18th 'day of October in the Year of our Lord one thousand nine hundred and seventy-three.~~~ D~-+;~f PROTHONOTARY~;\ ,I; IN:RE:,'ESTATE OF HOWARD H.MORRISON,DECEASED TO THE JUDGES oj the before you,or some of you,depending,DO-COMMAND YOU that the record and proceedings aforesaid,with all things touching the same,before the Justices of our Supreme Court of Pennsylvania,at Pittsburgh,in and for the Western DiRtrict,on the MllI'mia¥mx FORTHWITH 19 ,so full and entire as in your Court before you they remain,you certify and send,together with this Writ,that we may further cause to be done thereupon that which of right and according to the laws of the said State ought. The Commonwealth of Pennsylvania'r ]~ , J ' ~ -.;' ••....~\ To the Honorable the Justices of the Supreme Court of the Commonwealth of..Pennsylvania,sitting in and <'for the Western'District: ~-.......y-...Thz record and process,and all things touching the same,so flLll and entire as before us they remain,we certify and send,as within we are commanded. ., ., ...co .) .., r,,:' ..I '- I r . .' .. " ?,-', --~~~~~~----...._--~-~~------------....-------. " DOCKET ENTRIES Will of Howard H.Morrison aka H. H.Morrison aka Howard Morrison of the City of Washington,County of Washington dated March 2, 1965 and witnessed by Myra C.Laughlin and Alexander McIlvaine. June 22,1972----Transcript of Proceedings before the Honorable P.Vincent Marino Judge of Orphans'Court. Appearances,Alexander McIlvaine Esq.for the Accountants,Adam L.Sanders Esq.for Ola A. Morrison,widow,Sherman H.Siegel Esq.for Clea Andrew and William D.Phillips Esq.for the residuary legatees. January 25,1973--Opinion,Marino,J.,"In order to ascertain the actual intent of the settlor or testator,the Court must place itself in his armchair and consider not only the language and scheme of the instrument but also the facts and circumstances with which he was surrounded;and these surroundi facts and circumstances include the condition of his family,the natural objects of his bounty and the amount and character of his property: Woodward Estate,407 Pa.638,640;Britt Estate, 369 Pa.450,455;Newlin Estate,367 Pa.527." We have no quarrel with the mandate of this case in respect to admissibility of evidence.We could add that if the evidence aids the court to determ·e the meani~of the written word and the actual intent of the testator it is admissible.Such was the "testimony of Alexander foIcIlvaine,EsqUire.He was not explaining the intent of the testator.He was merly relating gacts which he knew that the testator had in mind when he made the provisions which he did in his will. It is unfortunate for Clea Andrew that Mrs.Ola Morrison decided to take against the will of her husband,but that was purely her decision to make, in whatever manner it might affect the remainderofthewill.. The will is clear in this respect and reqUires no interpretation.The court will not change its provisions.The interest of C1ea Andrew is forfeit. January 31,1973--Exceptions to Adjudication and Opinion on Behalf of Clea Andrew filed by Sherman Siegel Esq. Septemb3r 25 1973-0pinion,Simmons,J.-The Court is sustaining the Opinion and Adjudication of Marino,J.,is now specifically ignoring all of the testimony of Alexander McIlvaine in coming to its conclusion inasmuch as the testimony of Alexander McIlvaine is not necessary to the conclusion reached by Marino,J.,and/or the conclusion now reached by this Court.As stated by Marino.,J.,in his Opinion,the will is clear,requires no interpretation,and the interest of C1ea Andrew has been defeated by the election of Mrs.Ola Morrison to take against the will of her husband. October 18,1973--CERTIORARI from the Supreme Court of Pa.to No. 45 March Term 1974 in the Appeal of Clea Andrews from the Opinion and Decree dated September 25, 1973 of your said Court at No.158 of 1969;IN HE ESTATE OF HOWARD H.MORRISON,deceased,fi1ed.-- Sherman H.Siegel,Attorney for Appellant. October,1973 ----Notice of Appeal IN HE Estate of Howard H. Morrison,Deceased No.45 March Term.1974 filed--Sherman H.Siegel,Attorney for Appellants. •~~~/Applicatiun fur 'ruhutr uf lIi11 uf.~?~~~~~~.~?~-~~/.~(~~ ~:"_~~~~.~~~:~!.~~Ao~.~~~.e:hl.B.r.W:~ooP.:gj,QD.~,Washington County, Pennsylvania deceased,and <!)l'ant of 1Ldtl'fS IDl'.stawl'ntary. REGISTER'S OFFICE,} WASHINGTON COUNTY,SS.: Before the R..~gister of Wills of WashingtonAlexanderMcIlvaineandArlie-W.ott,Trust OEicer,. County,personally appeared QLM~lJ:Q'.P.:..N.9:ti.Qn~l ..~!il:.n~9:;g..~LT!:y.§.t.g.Qmp.~.ny _who beine-Heward Morrlson duly sworn sayi thaLHQ~;r.4...H:....MQ.r.!:t~.Q;g..,....~.l~l~...H.!.;..H.:....M.Q.r..!'.t~.QP.~~/.K/h....late resident of .............:~~.~.~.~~~!.~~_,Washington County,Pennsylvania,a citizen of P~.§.~.~~died testate at :..~.~.~.b:;p.g1.9J?:.t.;..R.~.tm.~:y.!y.~m.~_on the ;~.1JQ:.day of .J.9:D.'*iH.Y._A.D.19 9.9.. at...8.:.2D.o'clock...p......m.;age 7.S.._leaving an estate of the estimated value of $O.v.eli:$S.O.o..O.QQ.•.Q.O. pers0ll:~ity,and $1.Q.I..QQ.Q.J\.QQ 'realty,said real estate being located in Jhf:J.r.~t.W~.r.d..QLtb.e.. ., ................t;;1J!.Y...Q.L:w.9:~.htl;~g!9..n.t w:~.~.h!.ngj.Q~Lg.9..g,P.:ty.,;P.,~.p..n§.ytv.~.ni~_:.. .................___ _.. . I ,:..~_:_.,_... The de~cedent's legatees and devi,sees are as follows: Box 53 .. NAME RELATIONSHIP RESII:ENCE -J.J.GJ:.i:lSl;lVlc:l!lUen .~l;reel: Ola A.Morrison Wife Washington,Pa.15301 (;hurch Street Mary Morrison Seitler.~Sister Lock Haven,Pa.17745 ~..I ~ 'George S.Morrison Brother SelinsQrove Pa.17870 Old Shore Rd.,R.D.1, William NathanieJ Morrison .Brother Cape Mav,N.J.08204 •10 Acheson Avenue Clea Andrew .None -WashinQton.Pa.15301 Alexander McIlvaine and Mellon National 40 South MainStreet Bank &Trust Company,Trustees ,None .Washington:Pa.15301 Testator has P.:9.L married and __.._t\l;L :children'have been born since the execution of the will offered for probate.'~--..:.......--..-~--.'- Petitionersprayf/that the paper writing filed herewith dated _M!iU:·~.h ?J.9..9..?...\.:. may be admitted to probate as the last Will and Testament 'of said decedent,and to grant Letters Testamen~ .~ 1 ... tary thereon to...;.....~1.~~~.9:~.r.:.M.~.Hy.~~.~~...~.!t~LM.~.n.Q1?:..J:'!~!J.Qn.~~N.~.~E1s ..~gg....!..!..!H~.!J1..Qm.P.e.P.:y..._.. whose postoffice address is ~.Q ?:?~~.h..~.~~~.~!:!-t;~~t2~~!:~.~.~.y.!.y.~.~..N..!~.~.Q.L .._ . .."7 Sworn to and subscribed before me this £,C-/~~---J ~. day Of..~~A.D.19t..£. . ::..;:_..:___.._._._..__......_...i-..._..._.._......_.........2f!?..~......:...............~~llon~nt;;;~ust Co,', ..ReglSter f:::;#~tfd.I.=.. A>::Trust Officer .. ~ COMMONWEALTH OF PENNSYLVANIA,}SS. WASHINGTON COUNTY,..,: "7 ~i!:>JI/'t 9 .~le~~nde~~c~_lvaine and ~rli,~rW,~t, And now L~,19 ,comei r.:u.§.t Qff.:l.s;.~.r."M~llQ,n ..N.a..t;u~ng.l:::a.ank and Trus't Company who being duly sworn doth depose and say that.........the.y.........will well and truly administer the goods and chat- c'r tels,rights and credits of .HQ.~~.r.Q,HA M.Q.r.x:i~·.o.n"aLkLg.H•....H ..;..McI.1:i.s.an deceased, ').').. to .the best of t.beir....skill and judgment in strict compliance with the laws of this Commonwealth,mind- ful of the laws relating to inheritance taxes. ."..oH'Sworn and subscrIbed before me thIS .. _..:::~~.~~~:~:~. Register O~~-0-·...................................................................................................~ .:x~.~~.:~.~~..~~.~.~.~~.~...~.:.~....(;;:/U Trust Officer ')-'"l ._... -, ., ,, »-,.-! < ,-'"''"~,..,.'1, Q) Q."~Iiir-41-1U :-~ ~ ~Q) "dQro~"Q) r-4< 49•l 'I",.oj:'.:-5 ,," "Iii .0'i'\ :II) roo;,,':I I r'I ~."~>~~l .~'":,[,O"c,C I',)4J ,, en ~ Q 0-l->0 ~r-4 Ur-4 Q)Q)~~~] b~ni U.S -l->enn'.~~~"j E-t ~'"dQ~roG1.~~ro;ro ,~l!l r-49~0."0 -l->....ro:5 Z 0) .-1 00' I-<~j "'d.2:l§ I-<d .ro~- ,0o·QL, 0'-l->, ~:a!en!ro!~i..:Qi0, -l->:,bQ.Q, :Elen!ro!:::!!~, '~~~ ". p.~0.,.O~\,.~...~c{'\I'C).ro'="<'t'....... "[.'"t')~ \~'I})ro'~~:-t~'..\..'-~.~§ V;),...."en '"Q ~'E ~~.,..0 0 ~~=~~~~_it Q (~~]i~~' • 0~...:r: ""' I~, l" ", -~ ........ ....." ,\ .'-...'"I. ."'\j I,1 ..............-:. ;t1:("--_...\ QTnmmnulUraltij nf 'ruusylnauia llllIU5hiugtou (!1.ounty,55; BE IT REMEMBERED,That upon this....._.£~__..daY Of..._.£~.._..._....__. 19 ~.r:before me B..IJ.~.~..e.ll M.ar.1nD Register for th~probate of Wills and granting Letters d Administration within and for said county,came _. .;~.¥.E~.._9...~~':_~.g:h.~.!E.§.n.g ~.±~.~§!..ng.!?r'M9.J;.ly..@.J.n.!;l.___ _ _ ............................................................................................_the subscribing witnesses to the foregoing attached Will of Howard H.Morrison.................................................................-_~..' -----.'-.:-~•.-~_--::",,-==:";-"" deceased,who,afte:-being duly qualified according to law,depose.and say:That they woe present at the H'execution of said Will-saw the testat..S?r'.._sign the same-heard :~publish it as and for ............:..~.~.~..last Will and Testament;that they at....Jila request,in.._~~~.~pre3ence,and in the presence of each o6.er,subscribed their names ~ereto as witnesses;and at the ti~e of the doing thereof said testat..9..r._..was of.sound,disposing mind,memory and understanding,to the beEt of the affian:s' knowledge and heUef. "Sworn and Subscribed Before Me_._.~-~~.._._... Register .._~..JL.J;;~_~_..· .-.b/~~......~..~.~~ /'",;I ~'" <.L, .. ",\'. 2,2/IJ lo3-~9-/5B ...~ 'j II i',. _I'e ~~ Last Will and Testament -of - HOWARD H.MORRISON ~, - .• -- lAnd now February 5,1969,it being adjudged that said Will has been proved it is hereby admitted to protate and order~dtoberecordedandLetters~estamentary are issued to Alexander McIlvaine and Mellor National Ban~and Trust CUe Ir said Testament named who'was dUly qualiried. Russell Marino,Register "WILl,BOOK 107 PAGE 239 .~~ ·'1, .,'f, 1-',:~ c ______::J ALEXANDER MC:ILVAINE ATTORNEY AT LAW 33 WEST BEAU STREET WAS HINGTON,PENNSYLVANIA .~'._~L_~~_ •, " OJ) LAST WILL AND TESTAMENT I,HOWARD H.MORRISON,of the City of Washington,Washington County,Pennsylvania,declare this to be my last Will,and revoke any Will previously made by me. ITEM I.I direct that all my just debts and funeral ex- penses shall be paid from the assets of my estate as soon as practicable after my decease. ITEM II.I bequeath the sum of Five Thousand Dollars ($5,000.00)to my sister,Mary MOrrison Seitler. ITEM III.I bequeath the sum of Five Thousand Dollars ($5,000.00)to my brother,George S.MOrrison. ITEM IV.I bequeath the sum of Five Thousand Dollars ($5,000.00)to my brother,William Nathaniel MOrrison. ITEM V.I bequeath the sum of Five Thousand Dollars ($5,000.00),and my shares of Comsat Stock to Clea Andrew. ~ ITEM VI.I devise and bequeath the residue of my estate, of every nature and wherever situate,including property over which I shall have any power of appointment,to my Trustees hereinafter named,IN TRUST,for the following uses and purposes: (A)"To pay the net income therefrom to my wife,Ola A. Morrison,for and during the term of her natural life,in such periodic installments as my Trustees shall find convenient,but at least as often as quarter-annually. (R)As much of the principal of this Trust as my Trustees may from time to time think advisable for the welfare,comfort and support of my said wife or during illness or emergency,shall be either paid to her or else applied directly for her benefit by my Trustees. (C)Upon the death of my wife,Ola A.Morrison,I direct my Trustees to payout of the principal of this Trust the sum of '.,I [Three Thousand Dollars ($3,000.00)to Janet Ely;the sum of Three Thousand Dollars ($3,000.00)to Evelyn Breckinridge;the sum of Three Thousand Dollars ($3,000.00)to Marjorie Breth;and the sum of Three Thousand Dollars ($3,000.00)to Ann McNary;and (D)To pay the net income from the then-remaining principal as follows: (1)The one-third thereof to my sister,Mary Morrison Seit1er,for and during the term of her natural life; (2)The one-third thereof to my brother,George S. Morrison,for and during the term of his natural life;and (3)The one-third thereof to my brother,William Nathaniel Morrison,for and during the term of his natural life. (E)Upon the death of the first of any of the beneficiaries named in paragraph (D)hereof,I direct my Trustees to distribute the one-third of the net income from the then-remaining principal of this Trust as follows: (1)The one-fourth thereof to Donald Howard Morrison and Betsy Morrison,his wife,for and during the term of their natural lives, or the survivor of them,and at the death of the survivor,to their issue; (2)The one-fourth thereof to George Morrison,Jr., and Betty Jean Morrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the sur- vivor,to their issue; (3)The one-fourth thereof to William Morrison and Lois Morrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the survivor,to their issue;and (4)Theone-fourth thereof to C1ea Andrew,for and during the term of her natural life,and at her death,to her heirs at law. (F)Upon the death of the second of any of the beneficiaries named in paragraph (D)hereof,I direct my Trustees to distribute the two-thirds of the net income from the then-remaining principal - 2 - of this Trust as follows: (1)The one-fourth thereof to Donald Howard MOrrison and Betsy MOrrison,his wife,for and during the term of their natural lives, or the survivor of them,and at the death of the survivor,to their issue; (2)The one-fourth thereof to George Morrison,Jr., and Betty Jean MOrrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the sur- vivor,to their issue; (3)The one-fourth thereof to William Morrison and Lois Morrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the survivor,to their issue;and (4)The one-fourth thereof to C1ea Andrew,for and during the term of her natural life,and at her death,to her heirs at law. (G)Upon the death of the last survivor of the beneficiaries named in paragraph (D)hereof,I direct my Trustees to distribute the net income from the then-remaining principal of this Trust as follows: (1)The one-fourth thereof to Donald Howard Morrison and Betsy Morrison,his wife,for and during the term of their natural lives, or the survivor of them,and at the death of the survivor,to their issue; (2)The one-fourth thereof to George MOrrison,Jr., and Betty Jean MOrrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the sur- vivor,to their issue; (3)The one-fourth thereof to William MOrrison and Lois MOrrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the survivor,to their issue;and (4)The one-fourth thereof to C1ea Andrew,for and during the term of her natural life,and at her death,to her heirs at law. (H)After the death of the last survivor of the bene- ficiaries named in paragraph (D)hereof,I direct my Trustees to divide the then-remaining principal of this Trust into four equal - 3 - f . '. shares,and to distribute said shares as follows: (1)Upon the death of the survivor of saic Donald Howard MOrrison and Betsy Morrison, his wife,one share thereof to their issue; (2)Upon the death of the survivor of said George MOrrison,Jr.,and Betty Jean Morrison,his wife,one share thereof to their issue; (3)Upon the death of the survivor of said William Morrison and Lois Morrison,his wife, one share .thereof to their issue;and (4)Upon the death of said Clea Andrew,one share thereof to her heirs at law. ITEM VII.My personal representatives and Trustees shall have the following powers in addition to those vested in them by law and by other provisions of my Will,applicable to all property, whether principal or income,exercisable without Court approval, and effective until actual distribution of all property: (A)To retain any or all of the assets of my estate, real or personal,without regard to any principle of diversification,risk or productivity. (B)To invest in all forms of property,including stocks,common trust funds and mortgage investment funds,without restriction to investments authorized for Pennsylvania fiduciaries,as they deem proper, without regard to any principle of diversification, risk or productivity. (C)To sell at public or private sale,to exchange or to lease,for any period of t~e,any real or personal property and to give options for sales, exchanges or leases,for such prices and upon such terms or conditions as they deem proper. (D)To compromise any claim or controversy. (E)To exercise any option,right or privilege .5ranted in insurance policies or in other investments. (F)To assent to,join in,vote in favor of,or oppose any merger,reorganization,voting trust plan,or s~ilar action and to delegate discretiona~,duties with respect thereto. ITEM VIII.My personal representatives and Trustees shall be entitled to reasonable compensation for services rendered in administering and distributing the assets of my estate and to reimbursement for expenses. - 4 - I.. ITEM IX.I direct that my personal representatives and Trustees,as well as their successors,shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITID1 X.I appoint Alexander McIlvaine and Mellon National Bank and Trust Company,Trustees of the Trust created by this my last Will. ITEM XI.I appoint Alexander McIlvaine and Mellon National Bank and Trust Company,Executors of this my last Will. ITEM XII.If my wife,Ola A.Morrison,shall take against the provisions of this my last Will,then the bequests herein made to Clea Andrew,Janet Ely,Evelyn Breckinridge,Marjorie Breth and Ann McNary shall thereby fail,and I direct that the remaining beneficiaries named herein shall share,after payment of the bequests in Items II,III and IV,the residue of my estate, IN TRUST,on the same terms and conditions as herein set forth. IN WITNESS WHEREOF,I have hereunto set my hand and seal this Z M day of March,1965. Signed,sealed,published and declared by HOWARD H.MORRISON, the Testator above named,as and for his last Will,in the presenc of us,who,at his request,in his presence,and in the presence of each other,have hereunto subscribed our names as witnesses hereto. .....5l.__ - 5 - \.'./ I II IK THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.I (Orphans'Court Division) • <z )0(INRE:>oJ )>-CIlz ESTATE OF )No.168 of 1969 ,z iIIIQ.) i HOWARD H;MORRISON,)0I-Cl Deceased.)z -J: .CIl0( ~ ..=u HEARING ON INTERPRETATION OF WILL,BEFOREitI-THE HONORABLE p.VINCENT MARINO,J.,ONCIl I e a FRIDAY;'JUNE 23J 1972,AT 10:00 A.M.oJ I 0( ua I ! :l.., I :t APPEARANCES:...... N lfi ALEXANDER McILVAINE,ESQ.,for the Accountants.ll:III l-ll:ADAM L.SANDERS,ESQ.,for Ola A.Morrison,widow.0Q.IIIa: I-SHE RMAN H.SIEGEL,ESQ.,for Clea Andrewll::l0 U oJ WILLIAM D.PHILLIPS,ESQ.,for the residuary legatees.0( Iu I l1. l1. 0 e I MARY JANE DREYER Official Court Reporter ••Tndex ?, INDEX TO THE WITHIN TRANSCRIPT WITNESSES: I•Examination by: <Mr..Siegel Mr.Phillips The Court z 0(>~>-enzz CLEA ANDREW 3 -11 11 -14IIIII. i 14 0l-e>z xIen 0( ==DR.JOSEPH R.HOOKEY 15 -23 23 -25 r:0 itI-en I •0 i ~ALEXANDER W.« I 0 McILVAI).TE 27 -30 39 -420--- :l.., X..,... N uill:III l-ll: 0II.IIIll: l-ll::l 00 ~ 0( 0 ii: lI. 0 e .. ie I •Clm Andrew -dirert AND NOW,this 23rd day of June, 1972,at 10:00 A.M.,the within matter came on for hearing,as scheduled,in open court,before the Honorable P.Vincent Marino,J.The presence of ~... 0(~ ii... LI L... o..o all parties c..nd counsel listed in the caption hereof is noted. + + + +++ + + + + + + e0( 3:THE COURT:Gentlemen,the Court is ready. e ~oc:ll-e Ci ,.1 MR.SIEGEL:If the Court please,I would like to call<:e g Clea Andrew as a witness..., 0:..CI CLEA ANDREW called and sworn. Qe:u l-e:or..ue: l-e: ::Joo .J« vii:II.Co THE CO""JRT:Very well. Direct Examination BY MR.SIEGEL: Q Would you state your name,please. A.Clea Andrew. "Q.Where do you live? A.10 Acheson Avenue,Washington,Pa. •A.J _rlireC't Q.What is your occupation,Miss Andrew? A~Se:=:retary to Washington School Board,and private secretary • • <z<>..I>-1/1 Z ZI&l0. ioI-el Z :t1/1<~ ..:u it I-1/1 Ci ..I< U C :J., :t...... (II lIia:I&lI-a:o0.lIJa: I-a::JoU ..I<u iLu.o Q. A. Q. A. Q. A. Q. A. Q. A. Q. A. Q. A. Q. to the Superintendent. What was your relationship with Howard Morrison? He was my uncle by marriage. Mr.Morrison1s wife is your father's sister? Correct. He was not a blood relative? No• Do you have other brother's and sisters? I have two other sisters. And what are their names? Janet Ely and Evelyn Breckenridge. And were they mentioned in Mr.Morrison's will also? Yes. Where did you attend high school? Washington High School. Are you the youngest of the three girls? A.Correct. Q.When you attended Washington High School,did you work any place in the City of Wa;shington? A.I worked for Herd Drug Stores one year. Q.And that was the business in which Mr.Morrison was Anrlrew -rliref"+ intereEted? r: A.Correct. Q.What type of work did you do there? I worked as a sales girl at the back counter. 0( z 0(>.J>-~~zZIII Co ioI-oZ :I:1II 0( ~ ffill: III.... ll:oCoIIIll: l-ll: :loU .J0( uii:II.o Q. A. Q. A. Q. A. Q. A. Q. A. What hours would you work there,Miss Andrew? Normally,four to midnight,my last year in high school,and then I went to Washington Seminary. Were your sisters also employed by Mr.Morrison? Yes. Your sisters do not live around Washington now,do they? No,North Carolina and one in New Jersey. You say you.worked for Mr.Morrison for about one year,did you say? Two years.One year while I was in high school,and one yea I was in SeminaTy. And then whet year would that be when you last worked for Mr.Morrison? 1944 --the year 1944 and 145,when I was in Seminary was the last year. Q.And after you left Mr.Morrison's employ,did you obtain employment elsewhere? A.Yes. Q.And where was that? \'e Andrew -direct A.I worked for Hood Insurance Agency for one year,and then I • <z<~>-l/lZ Z IIIa. io~ C) Z J:l/l<~ ..:o II:Iiii5 ..J< U o :J... :tl-t-N iiiII:III ~II:oa. III II: ~II::JoU ..J<u ii: lI.o Q. A. Q .. A. Q. A. Q. A. Q. A. Q. started for Washington School District in 1947. And you are still working for the Washington City School District? R.ight. Miss Andrew,after you left Mr.MorrisoI)'s employ,did you continue on a friendly relationship with him? Always. Did you visit at the Morrison home? Yes. How often did you visit at the Morrison home? It varied.I would say on the average of once a week,at least once every month,often,more often than that. And would this be just you visiting at their home,or would other members of your family visit with you? Sometimes I'd visit alone,and sometimes my mother would be with me,or other members of the family. Did Howard Morrison ever visit at your home? A.No. Q.Was there any particular reason that he did not visit at.your home? A.Because Howard and my father were not the best of friends. Q.I see.In addition to your visiting with Mr.Morrison,did yOt .------------------------------~------------------- A ',.7 • A. Q. spend time with him on other occasions? Yes. And could you tell the Court on what other occasions you would spend time with Mr.Morrison? 0( z 0( ~>-IIIZZ\II0. i.ot-oZ :I:III 0(:: A. Q. A. Q. A. We attended baseball games,we went to the racetrack,attendee movies,had dinner together,or just went for rides together. And on these occasions,would you be the only member of your family present,or would there be other members of your family there? Sometimes I would be alone with him,and sometimes there would be other members of the family,or my aunt. That is Howard1swife? Yes. 'Iix"'l-QII:•oIl.OJ II: f-a: jo "A •.J0( u ii:QI&.•o A. How often,so I understand you,would it be that you would go to the baseball games or movies,or motor rides,or other? rtd say at least once every two weeks. And did this continue clear up until the time of Howardls death? It did. Q.Did Mr.Morrison ever give you any gifts? A.He always gave me money at Christmas time,and remembered .me at birthdays,and gave me gifts for graduation,Easter, and so forth. Q.Did Mr.Morrison ever discuss his financial affairs with you? Andrew -direct A.Occasionally. • Q. A. And did you ever transact any business for him? I went to the ---his lock box at the Mellon National Bank and catalogued his securities for him. ~z 0(>oJ>~,zzWQ. ZoI-oZ :I:111 0( ~ A. Q. A. When was this,Miss Andrew? Approximately 1965. And were you named as a deputy on his safety deposit ---to go into his safety deposit box? No. ~~Q. I-!!c oJ A.0( !:!o:>., :tl-:--('I Well,how did you get int~hiS safety deposit b~x? II d go up to the drug store when he was working,usually on Friday evening,and he would take me to the bank,a.n.d secure the deposit box,and I would go in one of the rooms and work rJi.:t...,...:toII.W tI: I-tI:::JoU .J0( u iL II.o Q. A. Q. alone while he went back to the drug store,and then give the deposit box back to one of the security officers at the bank. He would leave you at the bank with the lock box? Correct. And what was your duty there;what did he ask you to do? A.I catalogued his stocks,put them in alphabetical order,put down the number of shares that he had,approximatE time that .he brnght them,and the price he paid for them. Q.And on how many occasions would you go to his box for this purpose? e e Andrew -direct Q A.I would say that I was there at least four times,maybe more. Q;And you say this occurred on Friday evenings? A.USla11y on Friday evenings. Ie 0( z0(>oJ>IIIZZIIIa. iol-e>z xIII 0( ~ ...:u lI:I-!!!c oJ 0( U C :J., :t......N lfilI:IIIl-ll:oa. III lI: I-0::JoU oJ0( u iL...o Q. A. Q. A. Q. A. Q. A. Q. A. Q. A. Q A. And Friday evening is the night that the banks are open? Right. What bank was this? Mellon National Bank. And is that on Main Street,across from the Courthouse? Right. Did you make a list of these securities for Mr.Morrison? I did. And then what did you do with the list? Gave it to Mr.Morrison,Harold. 411 right,and you think this was in 1965? Approximately 1965. Was this the only -Were these the only occasions when you went to his lock box? Correct. Q.Did Mr.Morrison ever discuss any other financial affairs with you? A..Not as such. Q.Did you know that re invested iri stocks? A.Yes,he would talk to me about the stocks he had)and advise m :> • <z 0(>..J>-UIZ ZIII Q. i0l-e"Z X UI 0( ~ ..:0~I-UI•C ..J 0( 0 0:J.., :tI-.... N rti0:IIII-0: 0Q.III0: I-0::J00 ..J 0( 0u.u.0 AnnrAW -c'liref"'+1() if I had any money at all what stocks to buy.He discussed his stocks with me. Q..Eow would you describe the relationship of your family to Mr• l\1orrison,except for your father? A.Very friendly.Very cordial. Q.What was your fatherrs occupation,Miss Andrew? A.He was a farmer until possibly 1936,and then we moved to Wash- in gton,and he worked at the steel mill as a laborer. Q.What steel mill did he work:..fot~? A.Jones and Laughlin. Q.Did he suffer any financial reversal while he was on the farm? A.Yes,he took the bankruptcy law in approximately 1936. Q.-#as it necessary that ---strike that ---did your fatherls earn- ings ---were they sufficient to maintain your family? A.No. Q.Was it necessary that other members of the family work in order to supplement the income from your father? A.We all worked. Q.What type of work did your..mother do? A.She worked for Andrewls Coffee Shop,as a cook. Q.And who owned Andrewls Coffee Shop? A.My aunt,Mrs•.Morrison. Q.That would be the testatorIs wife? ,e Andrew -direct·cross. A.Right. Q.And your mother worked for her;that would be ;your mother's sister? A.No.my father's sister. Q.Your father's sister.I'm sorry.How many years did your Dother work at Andrew's Shop? A.She probably stai:ted to work in about 1936.and she worked up until her retirement age.until she was sixty-two years of age. She's now seventy-three. Q.Was it necessary that you contribute from your salary to the maintenance of the family? A.!}have always lived at home.and always contributed to it. Q.::Jid Mr.Morrison know this fact? A.Yes.he did. 11 MR.SIEGEL:You may cross examine. CROSS EXAMINATION BY MR.PHILLIPS: Q.Miss Andrew.you're not contending that these visits and this. relationship you had with Mr.Morrison was confined solely to you? A.No.sir. •Andrew -cross Q.Kame the other people in your family who went along on these visits? 1? A .l\ly mother,Mrs.Marie Andrew;and my sisters whenever they would be home,because they1d be home. Q.What·are their names? A.Mrs.Evelyn Breckenridge and Mrs.Janet Ely. Q.And they engaged in this social relationship along with you? A.~es,sir. Q.Out of all the times ---strike that ---Mr.Morrison,I assume, and his wife,provided financial aid to your whole family? A.They provided aid in the way that my sisters ---we all worked for them. Q.Did he give anybody else in your family,such as your sisters or other relations,money,gifts at Christmas and other occa- 3ions,or was it confined solely to you? A.[t was confined solely to me. Q.You1re saying now for the record that Mr.Morrison never gave any other persons in connection with his family gifts or money? A.In my family? Q.Yes. A.He would give my sisters perhaps five dollars.I always re- ceived more than that. Q.Did.he give them to anybody else? ,e A.He would give my mother five dollars. Q'.You mentio:ped that your sisters worked for Mr.Morrison,is .that right? • 0( z0(>.J>-UlZ Z IIIII. iol-e>z :tUl 0( ~ ~U 0:Iii c .J 0( U C :J., :t..,.. N ui0:III I-0:oII.III 0: I-0::Joo .J 0( u ii:Il.o A. Q. A. Q. A. Q. A. Q. A. That!s right. Both of the other two worked for him? They did. At the drug store? Right. How long did they work there? They worked there when they were in high school.Pm the ?oungest.My bIder sister graduated in 1937,and my second, next,sister graduated in 1939,and they worked practically all :he four years that they were in school.They..worked longer than I did. 30 it would be fair to say,would it not,that as far as working for Mr.Morrison,your sisters wor~ed longer than you did,is that right? It d say they did. Q.Would it be fair to say then,as far as the visits and the social occasions with Mr.Morrison,that your sisters and other members of your family took part to a substantial degree,is that correct? A.Correct.-------tt--....;,..--~--....:..--------------------+---1 \e Q.And that Mr.Morrison did not give ---or Mr.Morrison gave your sister$and your other members of your family gifts also, ,but maybe not to the extent that he gave to you? A.Right. MR.PHILLIPS:All right.That's all. Redirect Examination BY MR.SIEGEL: Q.Miss Andrew,how long has it been since Evelyn has been in 'Nashington,as far as living here? A.She hasn't lived here for twenty-five years,twenty-five or thirty years. Q.And Janet,how long has it been since she lived here? A.She left Pittsburgh in 1961,but she was married long before then,and had a home of her own. "-'.~.'/":',:.~. '.•i Q.How long had she lived in Pittsburgh after leaving Washington ';> A.She left ---I would say from 1950 to 1961,she lived in Pitts- burgh. Q.So that the other two sisters did not work for Howard Morrison after they left high school,is that right? A.No,they didn't. Dr Josenh R.Hookev -direct If) MR.SIEGEL:Thatts all. (WITNESS EXCUSED.) lterian Church here in Washington. A.Joseph R.Hookey. Q.Would you state your name,sir. Q.And you reside in Washington? Honor. I would like to call Dr.Hookey,your (DR.JOSEPH R.HOOKEY CALLED AND SWORM.) Direct Examination by Mr.Siegel: A.[am a Presbyil:erian Clergyman,Pastor of the First Presby- MR.SIEGEL: Q.-What is your occupation or profession,Dr.Hookey? 0( z0(>...>-UI Z Z \II Q. i0t-oZ XIII0( ~ ..:0 ii:I-UI•C... 0( l.) C :J., :rI-'"N rtiII: \IIl-ll: 0Q. \IIa: t-o: :J0U...0( uii:l&.0 A.Yes,at 210 Rock Avenue. Q.Dr.Hookey,did you know the testator,Mr.Morrison? A.Very well. Q.Tell the circumstances under which you met Mr.Mo:rrison. A.I came to Washington in 1946 as a W &J Freshman.Through a mutual friend,I was introduced to Howard,Mr.Morrison, Dr.Hookey -direct and I was subsequently employed by Mr.Morrison for the next :our years~ 16 I I I e Q. A. _Was that in the Drug Store,Herdts Drug Store? Yes,I worked in the drug store and also did some work for ..:~a: I-CIl C ..J Q.0( u C ::l A.., :t..,.. N Q. • 0( z0(>..J>-CIl Z ZIIIII. iol-e>z J:CIl0( ~ !Iia:IIII-a:oII.IIIa: I-a: ::loU ..J0( u ii:ILo Q. A. Q. A. A. Q. A. ~1.im in what was the old Green Tree Tavern. Did you work for him a full day!s work on those occasions? At the drug store? Yes. Yes.Our work schedule in those days was twelve to twelve one day,and eight to six the next day,seven days a week. And you worked there four years,winter and summer? Right• During those four years that you worked for Mr.Morrison, did you and Mr.,Morrison acquire a friendship with each other? Yes. During the times that you worked in the drug st ore---strike that ---how long have you known Clea Andrew? I met Miss Andrew,I would say about 1946,probably !47. Q.Where did you meet her? A.Howard introduced us.Mr.Morrison introduced us at the -store. Q.Did she visit at the store frequently? A.Oh,approximately once a week,just casually. Dr.Hookey -direct 17 Q....o\nd did this continue during the four years that you were there? A .Yes. :Q.Were you present on occasions at the store when Miss Andrew 3.nd Mr.Morrison conversed together? Howard had toward Miss Andrew? manner of lVlr.Morrison toward Miss Andrew? A.Yes. Q.Did you have an opportunity to observe the attitude and the dent would be interfering with the Court's This is going to call for an opinion on the part of the witness,that I think may be the order to describe the attitude of the dece- function. ness can testify as to what he saw,but,in function of the factfinder.I think the wit- 1'd like to put an objection on the record.MR.PHILLIPS: Q.And what,from your observation,what was the attitude that A.Yes,frequently. 0( z 0(>oJ>enZZ~L i0~.., Z J:III0( ~ ..:u a:~IIIea .J 0( 0 a:>.., J:..r- I'll iiia:III~a:0II.IIJ I a: I-a: ~:>00 oJ0( 0 ii: II. 0 I e I THE COURT:The objection is overruled.Exception noted You may answer the question. -.------tt---------------------------+---_ Dr A.In my opinion,Mr.Morrison1s relationship was a father- daughter relationship. MR.SIEGEL: Q.And this is your opinion,based on your observation? A.Over a long period of time,yes. Q.Would you say your relationship with Mr.Morrison was casual, or more than casual? A.More than casual. Q.Did you ever discuss ---Did'you and Mr.Morrison ever engag in any discussions after working hours? A.Usually after working hours,yes. Q.And did Mr.Morrison ever discuss matters of family or other personal things with you? A.Quite often. Q.Did he ever discuss ---Did the subject of Miss Andrew ever come up in his discussions with you? A.Yes. Q.And did he indicate to you what his feelings were towardl\l.l.iss Andrew? A.Yes,he indicated a very warm feeling,an admiration,a sense of pride in Miss Andrew!.s hardworking diligence,and her Dr.Hookev -direct general demeanor. Q.:Do you know of any gifts that Mr.Morrison gave to Miss Andrew? A.On occasion,Mr.Morrison indlcated he had purchased a gift for Miss Andrew for some special event,I dontt recall specifi- ~ally what the gift might have been. 1 Q Q.Do you,of your own knowledge,know anything about the visits that were mC!-de by Mr.Morrison .:._-rather,by Miss Andrew--I strike that -''--Do you know of your own knowledge of any visits made by Miss Andrew to the Morrison home? A.Yes. Q.Were you present on occasions when Miss Andrew would visit there? A. Q. No,not in the Morrison1s home,but Mr.Morrison indicated this had taken place. He would tell you Clea had visited them? A.Oh,yes,right. Q.Do you know whether Mr.Morrison too}{.Clea or her family to movies or other entertainment? A.Yes,on frequent occasions,when this would take place,when they wou)..d go out together as a family,Miss Andrew and her mother would come to the store and meet Mr.Morrison at the store,and he ordinarily would say,"well,I'm going out to the "movies,"or some such thing. Q.:Jid Mr.Morrison ever discuss the members of his side of the family with you? A.Yes. Q.Did you know ---Did he tell you about his brothers and sisters? A.He spoke of his brother George and his brother Matt.He didn't discuss the sister.I think there was another brother,Don, that he has discussed. Q.Do you know any of these brothers personally? A.I knew 'George Morrison personally.I believe I have met Matt on one occasion.He was a Naval officer,I think. Q.Did George live in Washington for some time? A.He lived in Washington when I was a student here.He had lived elsewhere and had moved toWashington,and lived on,I believe it was Mr.Morrison---Howard Morrison's ---farm.That was the time I became acquainted with him. Q.Was that while you were working at the store? A.Right. Q.And did you know Don's ---strike that ---Did you know George Morrison's sons? A.·Yes. Q.Did Mr.Mor~ison ever discuss with you the financial situation of the members of his family? Dr.Hooke -direct A.Yes. Q.Did he ever mention to you anything about Natts---Nathaniel's-- financial situation ? 21 A.Just indicated that ---• « z«>..I>-III Z Z 1IIa.. i0l-I.'Z J:III«~ r:uitI-IIIec ..I« u0:J., :tI-....~. uill:1IIl-ll:0a..1IIa:: l-ll:::J0U ..I0( uii:lL.0 MR.PHU-LIPS: MR.SIEGEL: MR.PHlLJ:-,IPS: THE COURT: Now just a minute.Pm going to object to this.What Mr.Morrison told this witness is hearsay,and is not admissible. The statement,your Honor,by the testator, the purpose being to show the necessities of the various members of his family,as at- tempting to ascertain the intentions of the testator in his will. We would restate our objection.If it is offered to prove the truth of what this dead person said out of this courtroom,then it is hearsay and I object to it. The Court feels that that is an exception to the hearsay rule and will overrule the objection,and note an exception. r------------------------------------------------- • Dr.Hookey -direct A.:-Ie indicated that Nat was .fairly well off. MR.SIEGEL: 22. 0( z0(~>-III Z Z III II, ioI-elZ J:III0( ~ ..:uitI-III C ..J0( ~c:::>.., :tl-I'N iiill:IIIl-ll:oII, IIIll: l-ll: :::>ou ..J~u ii:II.o Q. A. Q. A. Q. A. Q. A. Q. A. Did he ever mention to you anything about the financial situation of his sister,Mrs.Seitler? No. Did he ever talk with you about Georgel s - - -his brother George1s family situation? He indicated that George could never really succeed at anything, and that,in essence,Howard was providing for his welfare. Did Howard Morrison also take an interest in George1s sons? Yes,he helped,to my knowledge,the oldest of the three throug college. Was that through W &J? Through W &J. Do you know of any assistance he gave the other two boys? Not directly,no. Q.I forgot to ask you,Dr.Hookey,did Howard Morrison offer any particular financial assistance to you when you worked in .the store? A.No,he did not offer any direct assistance.He,on many occasions,offered me a full tuition for pharmacy school if I ~z0(>oJ>-V! Z Z III11. ioI-ClZ XV! 0( ~ ~o irl-V! o oJ 0( U o :J., :tl-I'N iiill:IIIl-ll:o11.IIIIt l-ll::JoU oJ 0( u ii:II.o Q,'. A. Q. A. Q. A. Q. A. Dr.Hookev -'direct,cross wanted it,but,other than that,no direct financial aid. After you left Mr.Morrison's employ in 1950,did your friendly relationship with him continue? Yes,I lived in Pittsburgh three years after that,and I visited Howard at the store on the average of once or twice a year. Then I moved away from this area and did not return until 1960, and then I reestablished a much more casual friendship,only' because circumstances kept us apart. During these latter years since 1960,did you have an opportu" nity to discuss confidential matters with Howard Morrison? Most of the conversations in recent years were of the nature of reminiscence,talking about the old days,rather than current. Did he discuss anything of recent years with you concerning Clea Andrew? No. Do you know whether his interest and affection for her continued in the later ye ars ? Yes. MR.SIEGEL:You may cross examine. Cross Examination BY MR~PHILLIPS: • Dr.Hookey -cross Q.Dr.Hookey,have you known Miss Andrew since 1947? A.Since 1965,when I became Pastor of the First Presbyterian Church,of which Miss Andrew is a member,I became re- acquainted with her. 24. 0(Q.z0( ~ ~UI Z Z~A. zoI-~Q. :t UI ;A. So there was a hiatus in your r-elationship with her from 1950 to 1965? Yes. And she is now a member of your Church? Right.She was a member of the Church before I came there• Ie ..:o a:I-UIo .J0( ~o ::l., :t~"N iiia:III I-a:oII.IIIa: I-a:::loU .J :!:u ii:II.o Q. A. Q. A. Q. A. Q. A. Q. Are you here subject to a subpoena? No • You came voluntarily? Yes. Miss Andrew approached you to testify? No,Mr.Siegel did.I would like to restate that.I think Miss Andrew did ask me if I would be willing to testify. Does Miss Andrew take an active part in your Church functions '; She is a regular attender. Does she belong to any functions outside of the regular services of the Church? A..No. Q.You have no connection with her at Church,other than the fact she appears and attends? •Dr.Hooke -cross A.That!s right. Q.Your recollection is that Mr.Morrison~the decedent~was forced to provide financial help to the children of his brother George? 2 0( z<~ ~IIIZ Z I&lQ. iol-e>z :rIII<~ ~U lI:Iiic ..J< ~C:J.., J:~.... C\I iiiII: I&ll-ll:oQ.I&lII: l-ll::JoU ..J< Ui;: II.o A~ Q. A. Q. A. Q. A. Q. A. Q. A. I know he provided help for the oldest of the three boys.I'm not certain about the other boys. Did you ---During the time you worked for Mr.Morrison~you stated in your answer to Mr.SiegePs question that you had occasion to be in Mr.Morrison!s home,is that right? In Mr.Morrisonls home,no I didnlt state that.I said I was not in the home• You were not at the home? Right. The only contact you had with the members of the family was when they came into the store? That!s correct. During this time,I suppose that you recall working with Clea Andrewls sisters;t d1:d:.they~workat the store at that time? No,they had worked,apparently~before that time. Did you ever see them come around the store? I don!t believe so. MR.PHILLIPS:That's all. • 0( z0(>..J>-1/1 Z ZIIIa. i 0I-el Z J:1/10( ~ ..:0 itI-1/1 0 ..J0( 0 0:>.., :tl-I'1\1 ui0:III I-0: 0lLIII0: I-0::>0u ..J 0( 0 ii:II. 0 MR.SIEGEL: MR.SIEGEL: TEE COURT: MR.SIE:GEL: THE COURT: MR.PHILLIPS: Thank you.Doctor. (WITNESS EXCUSED.) If your Honor please,I take it the will is a part of the record here.and it is not necessary for me to move the will in as part of the record. It is part of the record. This concludes all the testimony we have to offer,your Honor. Mr.Phillips.do you desire to offer any testimony? I would like to offer some testimony.but. first.I don-It know whether itls exactly the proper procedure~but I would like to move on the record now that the Court dismiss Mr.Siegep s contention.without putting us to the burden of shOWing any evidence,on the ground that he has not made out a prima THE COTJRT: MR.PHrLLIPS: facie ease for the court to consider in his contentions.I don't know whether your Honor requires testimony,but I will put that much on the record. The motion is refused.Exception noted. Mr.Mcilvaine. (ALEXANDER W.McILVAINE called and sworn.) MR.SIEGEL: T3E COURT: MR.PHILLIPS: If your Honor Please,we would like to have an offer as to what the counsel proposes to prove by this witness. We will entertain an offer. Well,technically,your Honor,I don't think, since there is no jury here,nobody can be prejudiced by anything anybody could say. I don't think it's necessary,but if the Court desires,Mr.McIlvaine is going to testify as the scrivener of the will in contention, •e McTlvaine ?,H- and he is going to testify about his relation- : i ship with the decedent and what the dece- dentts intentions were when this will wasewritten. <z0(>~>-ME.SIEGEL:This is objected to,your Honor,as the1Ilz Z \&I !D..scrivener is incompetent,under the law,i0 II-~and decisions of the Court,to testify as to~Z I:r 1Il0( ~the testator!s inteEiion.We cite Aker!s .:u Pennsylvania Interpretation and Probate of0:I-UI•0 ~Wills,page 220;Dembinsko!s Estate,3160( u 0 Pa.61;)and other cases which I handed up tcI:> I .., I J:!l-I l"-I til the Court in my memorandum of law. ui I a:\&Il- I 0: 0D..\&I THE COURT:The scrivener may not testify as to the in-0: I-0::> 0 tentions that he has toward the will)insofaru ~0( u as they disturb the status quo of the willii:I...0 e itself)but he may testimony as to intentions with respect to various parties that are I mentioned in the will. MR.PHILLIPS:It is not our intention to disturb the status quo of the will by his testimony.- - Ie THE COURT: 0( z0(>.J>-VIZZ IIIDo ioI-~MR.SIEGEL: J: VI0( ~ McIlvaine -direct And he may testify as to the various condi- tions and circumstances that he knew of at the time,or about the time of making the will so that if Mr.Phillips will confine his ques- tions to those matters,we will overrule the objection. Note an exception,your Honor. 29 Direct Examination BY MR.PHILLIPS: Q.Would you tell us your name for the record please? A.My name is Alexander McIlvaine. uin:III l-n:oDoIIIn: l-n: :loU .J 0( u ii:II.o Q. A. Q. A. And you are an attorney practicing law in the bar of Washington County? lam. And where is your office? 33 West Beau Street,in the City of Washington. Q.Did you know Howard H.Morrison,the deceased in this .case ? A.I did. Q.When did you first make his acquaintance? A.About 1922. Q.Did you maintain that acquaintance until the time of his death? -·-------11:-------------------------1---1 l\/1,...Tl"!:lin'"-rlirp,...t A.I did. Q.Was your acquaintance with him business or social? A.Primarily social.Ie Q.And how often did you spend time with Mr.Morrison over the 0( z 0( ~~A.zZIIIlI, iot-elZ :ren0( ~ e· ..:u a:...!!!Q .J:5~o :t..,... C'\I ui0:IIIt-o:olI, III 0: t-o::>ou .J< u ii: II.o Q. A. Q. A. Q. A. Q. A. years? We were great friends from t22 to abo"..lt [29.and then after I was married.we didn[t see each other quite so much after that, until.I would gather around sometime after the war we resumec an almost day-to-day relationship. Since 1945 or 150? I would say,yes • During your day-to-day relationship with Mr.Morrison.did YOt have occasion to ---without telling what the content of these dis cussions were ---did you have occasion to discuss with Mr. Morrison the matter of his financial condition and the members of his family? I listened to a great deal.yes. Did you draw the will of Howard Morrison dated.or signed, March 2,1965? I did. And did you have discussions with Mr.Morrison concerning the contents of this will before it was written? Oh,yes. Q.,Now you have a copy of the will .there with you? A.I have it over there. (File handed to Mr.McIlvaine by Mr..Phillips.) before it was put in the will? ing the provisions involving the condition ,if Mrs.Morrison,th made to Clea Andrew,among ot her people,shall fail.Now testator's widow,takes against the will,then certain bequests This is objected to,your Honor.Evidence of the testator's instructions to the scrivine:.. did you have occasion to discuss that matter with Mr.Morrisor: Now I direct your attention to Item Twelve in the will,concern- MR.SIEGEL: Q. ..:ua:I-UI C .J 0( U o:>.., :t..,.. N 0( z 0(:; >-UIZZIIIII. Zol-e>z x UI 0( ~ uiIl:III l-ll:oII.IIIIl: l-ll::>ou .J 0( ~THE COURT: II.o are expressly inadmissible under the autho- rity of Penrose's Estate,317 Pa.444. Objection overruled.Exception noted. MR.PHILLIPS: Q.Would you answer the question? A.If you would read it to me again. r McIlvaine -direct (.Reporter reads back,as follows:"Now did you have occasion to discuss that matter with Mr.M.orrison before 32. .'A. it was put in the will ?~') I did. Q.What was Mr.Morrison's intent,as expressed to you?0( z<>..J>UI Z ZIII D. Zol-e>z xUI<~ t-=uii:I-UI C ..J< U C:l.., :I:...,.. N MR.SIEGEL:This is objected to,your Honor,as incom- petent,irrelevant,and immaterial,and not admissible. We don't have a full question yet,Mr. Siegel. uiI!:~MR.SIEGEL: I!:oD.IIII!: l-I!: :l8 MR.PHILLIPS: ..J<u ii:lI.o I'm sorry. Q.Put it this way.Does that Item Number eleven,or twelve,as written by you,express Mr.Morrison's intent in this regard? MR.SIEGEL:Objected to for the reasons given,your Honor. THE COURT: THE WITNESS: The objection is overruled.Exception noted. t • Could you read that again? (Reporter reads back,as follows:"Put it this way. Does that Item Number eleven,or twelve,as written by you,express Mr.Morrison1s intent in this regard?") A.I thought it did. MR.PHILLIPS: Q.Do you know from your discussions with him what his reasons were for putting this condition in the will? A.I do. Q.Would you tell us for the record what they are? "MR.SIEGEL: THE COURT: This is objected to,your Honor. The objection is overruled.Exception noted. A.That could fill a book. McIlvaine -direct MR.PHILLIPS: Q.Well,to the best of your ability,would you state the best you tions;the age of his wife presented certain problems;his have the income from the property,and that --- can your answer? feeling toward various people and his family,both for and to the question,and I move that the matter be stricken. If the Court please,this is not responsive against.The will does not pretend to take care of all of his nephews and nieces,nor all of his wifets nephews a::ld nieces. particular,a storm on the Atlantic,which raised certain ques- the client come to the office and tell you what he wants and dic- tating it and writing it.This will evolved from,I remember in Were she living at the time of his death,he wanted his wife to MR.SIEGEL: A.This will was not drawn,as most wills are drawn,by having • 0( z0(>oJ~III ZZIII11. i0I-eIZ :tIII0( ~ t-=0 a:t-IIIeCi oJ 0( U 0 :J., :tl-t-.... iiia:IIIl- I a:011.IIIa: I-a::J 0 U oJ 0( u iLlI. 0 e MR •PHILLIPS:Well,I think that this ---due to the com- plexity of this relationship---Mr.Siegel has been permitted to have two witnesses testify to the relationship of this decedent MC'Tlvaine -rlireC't with other m,embers of his family.I think the relationship of the decedent with his wife,especially with regard to this critical portion of this will,has to be explored. THE COURT: MR.PHILLIPS: The motion is refused and exception noted, but we believe that counsel should propound direct questions to the witness,rather than have the witness relate matters in the form that he is doing. Q.Do you know from your discussions with Mr.Morrison what his attitude 'Wc;.s toward Clea Andrew? A.I do. Q.Would you tell us it? ·A.I corroborate everything that was said,and perhaps I could elaborate. Q.In other words,there was a relationship,a special relation- ship,with Miss Andrew? A.Miss Andrew and her mother gave Howard great pleasure durin~ his lifetime. McIlvaine -direct Q:What was Mr.Morrison's intention --- A.Mr.Morrison's intention --- MR.SIEGEL: THE COURT: MH.PHILLIPS: Now wait a minute--- The question is not completed yet.Let's have the full question. Q.Did you know why ---lIll strike the other question. TEE COURT: MR.PffiLLIPS: Very well. Q.Do you know why,from your discussions with Mr.Morrison, why it is that he put in this condition that upon the taking agains1 the will by the wife,that Clea Andrew,a special friend of his, would lose some of the ---would be deprived of some of the proVisions of this will? MR.SIEGEL:This is objected to,your Honor. THE COllRT: McIlvaine -direct The objection is overruled.Exception noted • < ·z<>..J>lI!ZZ1&IQ, i 0I-elZ :r lI!<~ t-=u lI:l-ll!e 0 ..J<U 0 :J.., J:..,.. N iiilI: 1&I l-ll: 0Q, 1IJlI: l-ll::J0 U ..J< U l1.l1.0 e A,At the time I wrote the will,so far as I knew and he knew, Clea Andrew was one of the favorites of her Aunt. MR.PHILLIPS: Q.Now who would be the Aunt? A.That is the wife of the testat or.He knew that she would prefer some people that he left out of his will. Q.Who would prefer? A.Beg pardon? Q.Who would prefer some people? A.His wife would prefer some of her relatives over the way he would like to have it go on her side.The will was written on the basis that his wife was ---predeceased him,that these were the people that he would want to see get his residuary estate. Q.Including Clea Andrew? A."Including Clea Andrew.The only exception I can take to Dr. Hookey was the relationship was more of a niece,and he put her into the will just the same as his nieces and nephews,and if his wife predeceased him,that would be"the way it should go. McIlvaine -dire If his wife were living,she had ,her own independent estate,a half of his estate,would permit her,and he felt that she would take care of Clea just as well as he would take care of her. There was ---at that time,so far as I know,there was no ~z~>oJ>Ul Z ZIII0. iol-e>z xUl<~Q. ~uii:Iiic oJ~ U o::>., J:l-t-N conflict of interest between the testator and his wife.I asked him if she knew what he was doing in the will,and he told me she did,but whether he ever actually showed her the will,or told her all of the terms,I do not know. Without attempting to ask a leading question,is it your under- standing that Mr.Morrison1s intent with this provision was that his wifets separate estate and the share she would get by taking against this will would inure to the benefit of Clea also? uin:IIIl-n:o0.IIIn: l-n:::>ou oJ< uii:ll.o MR.SIEGEL: THE COURT: MR.PHILLIPS: This is objected to,your Honor. The objection is sustained. Q.Does this provision then ---strike that. MR.PEILLIPS:I don1t have any more questions. THE CO"CRT: MR.SIEGEL: THE COURT: M cIlvaine -Court Mr.Siegel? I have no questions,your Honor. The Court has some questions. 39. EXAMINATION BY THE COURT: Q.Mr.McIlvaine,you spoke of,in your testimony,of the fact that the decedent,Mr.Morrison,had certain fears of what might happen,and,at the same time,had certain ideas of what he felt would take place if Mrs.Morrison died before he did. Now,this paragraph twelve has no mention of her predecease. paragraph twelve here is predicated on the fact that she might take against the will.Then these bequests would become in- valid.How does that happen that that was placed in the will? A.He did not care whether Ola took against the will or not.Ola had some brothers that Howard did not care for particularly. He hoped that she would take under the will.I never talked to Ola as to whether or not she was aware of all of the provisions of the will,but I got the impression that he had shown them to her and she was amenable to it.This type of will evolyed after we were ina severe storm on the Atlantic;I wasn't the only-'-----r------------------:.-..-.---+---- • «z«>..I>-lI!ZZIII0. iol-e>z :rlI!«~ .:u0:l-ll!Ci ..I< U o :J.., :t..,.. N uia:III I-a:o0. IIIa: I-a::JoU ..I< u ii:l1.o McIlvaine -Court one that was discussing his will with him.This is not the will that was written after that time.Unfortunately,it was destroy ed when he wrote this will,but the general terms are the same. This will has been one of Howard1s main concerns,ever since he accumulated quite a bit of money,and it was hard for him to know where the money should ultimately go.The fact that his nephews received this money was not because of any devotion t6 him,but because of a family policy that goes back seventy years.I am sure that he wanted his niece by marriage to share just as well as those nephews did.He got quite a bit of enjoyment from the visits of Clea and her mother to their homE He enjoyed going to the baseball games,just as they have testi- fied to.I can remember when she came up to see him,so did the sisters,in the store,when they weren1t over three or four years old.They were favorites of his.The ones that 'he re- membered at all were the ones that I remember around the store.Those girls did not,for the most part,need anything-- that is,two of them,11m sure didn1t,the one of them might have been ab~e to use a little,but those bequests to them were merely appreciation for his friendship with them in their early days.Clea was obviously one of the ones he was concerned apout. Q.But it was only in the event that his wife took against the will that. l\II,..Tl -("nl1r+.1 1 •A. 0( z 0(>..J>IIIZZIIIII. i0I-elZ :rIII 0(~ .:uii:I-~0 ..J0( U 0 ::J.., :tl-I'N uilI:IIIl-ll:0II.lallI: l-ll:::J0U ..J0( uii:LI.0 these other provisions were ma?e that the various bequests would fail and the remaining beneficiaries named would share in the estate which would then be available• We used the particular figure of Olats separate estate,and figured that one-half of that estate,if she took against the will, plus what she had,that the re was no doubt in my mind that at that time that Olats eventual distribution of her estate would give Clea at least as much as she would get in the event that she didntt take against the will.That was all considered.The only thing we did not consider,and I dontt know whether itts true today,is whether or not Ola would carry out what Howard thought she would.She is still living,and I have no way of knowing what her;-attitude~would be.But it was all considered and was discussed many times,on trips that we took together, and on nights at the horse races.During his lifetime,Howard Morrison and I didntt miss over three or four nights at the races.We were together every night.The ultimate distribu- tion of his estate was a problem to him,as it is to a great many people who donIt have children.As to where it should go was one of his concerns. THE COURT: L , Very well.I II e e 42. MR.SIEGEL:If your Honor please,I move that the wit- nessls answer with respect to the calculation that were made to indicate that DIals dis- e tribution of her share of the estate would 0(equal whatever Howard left the boys shouldz~>.J>-.be stricken from the record .UIZZ1&1lL i .0I-el THE COURT:The motion is refused.Exception noted.z :tUI~~ ..:u MR.PffiLLIPS:Thatls all.a: I I-UI I e 0 .J~ u I 0i:>TH~COTJRT:You may step down,Mr.McIlvaine...., :tl-I'- N lIi (WITNESS EXCUSED.) lI:1&1l-ll:0lL11/MR.PHILLIPS:Your Honor,we have no more testimony.a: I-a::>0u .J<u THE COURT:That appears to complete our testimony.i;: Ll.0 e We .shall adjourn. MR.SIEGEL:Would the Court like to have a brief sub- mitted on behalf of the parties to aid the court in its consideration of the ca~e? - THE COURT: • THE CO-CRT: 0( z~MR,.PHILLIPS: ~>enZZIIIII. io~ ClZ :tUl0( ~ We would happily read and take reference to all the matters stated in the briefs,if they are filed by counsel.Mr.Phillips,do you wish to file a ·b rief? I woUld,if Mr.Siegel is going to.11 11 file a memorandum with the court. We will expect the mem·orandum of law from • ..=u a:~!!!o ~ 0( u o :l., :l:..,... (II iiia:III~a:oII. IIIa: ~a: :loU ~ 0( u ii: II.o counsel,and we will dispense with oral argument. (HEARING CLOSED AT 11:10 A.M.,ON FRIDAY, JUNE 23,1972.) + +~+ + ++++++ + I hereby certify that the proceedings are contained fully and accurately in the notes taken by me at the hearing in the above cause, and that this copy is a correct transcript of the same. h_~~fL.~#~AI~I MaryII-rtDreyer,OfVCial Court Reporter The foregoing record of proceedings at the hearing in the above cause is hereby approved and directed to be filed. G¥~~~~ P.Vincent Marino,J./ ~ /0)...0&/ Howard Morrison, H.H.Morrison,a/kia, Howard H.Morrison,a/k/a, p" ,) ~ ~~.~a~~ .!:.....Q)Qj'~v t::n:::: ~OO -{;o...~:-g(U 0(U VIoQ)-t: O'l - "-_-.,..~0 ;:"0_ 000c.~~CQ ~1~'Vl ...-0 Iuc:•_,-I 0-Vl oM 0 Q)::S:-0.~c: --:::::0. 0 c:-t: o '-U ~:>..:>.. c:-::-E.~0 c:§'-c:'Ol '-0 QJoc:u::-O>._,."'C: '"S.-S'~~~VlO ,-Oc:l::~0 VI Q)~:::>~,-.:t Q.~...e.e." -;J c:J r(\ c:Jc:;.• ~,: ':'·.1 (0-_.,.-~., ~~oD¥ea~ f,:s ,u-'(J -~.--.I.~-~, .",,;'"r:'~~~)~ ~:'i{~~~:':\c.~) ,,~.f.•l,)'"\'-i:',.-',4,., OF ~,~tETr:eF Estate of: NOTICE IN THE ORPHANS'COURT OF WASH.INGTON COUNTY,PENNA• No./j-g'--/-f/4?f In Re: ~ t !~,..''''''0'';:CJ'")~~~~c..o ""-:--11-:E;o 1>/'71 ~C"_,--'-c,l~j t~="~~(i)",-:::::~'f) l f,:;:::~'r'1 ;':~ '."!'oJ!Ci):':1]I r"> --·~·f ;;l.1 ~.,1;(-ell ,-_) :;::::.-.."';_1>,.'.r': ,.,.-"'q ;:::: ~2 ~j ~,:~[...0,..~-:«:~r-0 c::::»l>(,('J -"; '~ l~ ~,~ ,t ',< :1 ...~ " ."'/ e - 1" .. ,, t~ '. ..~...; v ~/,... ~"~/\ 13.A.Franks ADAM L.SANDERS ATTORNEY&T LA."'\V" "'IV"ASHINGTON,PA. ;A;N;O~:;TINO N~~.'Jt?~'!f ~li;{( J ;, '/i "' .1' IN THE ORPHANS'COURT OF WASHINGTON COONTY t PENNSYLVANIA Howard H.Morrison,a/kia,) H. H.Morrison,a/k/a, Howard Morrison, •·) ) •·Deceased ) NOTICE OF ELECTION TO:MELLON NATIOOAL BANK AND TRUST COMPANY,and,ALEXANDER McILVAINE,EXECUTORS of the Estate of Howard H.Morrison, a/kia,H.H.Morrison,a/kia,Howard Morrison,deceased TO:REGISTER OF WILLS and Q..ERK OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA TO:RECORDER OF DEEDS OFFICE OF WASHINGTON COUNTY,PENNSYLVANIA TO:LEGATEES,DEVISEES and CREDITORS of the above named decedent: You will please take notice that I,Ola A.Morrison, widow of Howard H.Morrison,a/kia,H.H.Morrison,a/kia, Howard Morrison,deceased,do hereby elect to take against the Will of the said decedent,Howard H.Morrison,dated March 2nd, 1965,and recorded in the Register of Wills Office in and for Washington County,Penna.,in Will Book 107,page 239,and re- quest that you ,record and file this notice in accordance with the Act of Assembly in such case made and provided. .,...... oJ;>::1...,.':,~:r-,.", STATE OF PENNSYLVANIA ) .:55: COUNTY OF WASHINGTON ) On this,the j/(41-day ofd~,1969,before me,a notary pUblic,the undersigned officer,personally appeared <. Ola A.Morrison,known to me,or satisfactorily proven,to be the person whose name is subscribed to the within instrument,and acknowledged that she executed the same for the purpose therein contained. , IN WITNESS WHER~OF,I hereunto set my hand and o~ficial seal. Notary ~tPublic My Com.Exp:~~~~7/ Washington,Washington County,Penna. .... ."-i e • AFFIDAVIT OF EXECUTORS STATE OF ?Er---NSYLVANIA,) )SS: COUNTY OF WASHINGTON ) PersonaUy before me,the undersigned authority,a Notary Public in and for said County and State,appeared ALEXANDER MC ILVAINE and ARLIE W.OTT,TRUST OFFICER of MELLON NATIONAL BANK AND ~RUST COMPANY,who,being duly FiWIJrl'l a.ccording to law,depose and say that ALEXANDER MC ILVAINE and MELLON' NATIONAL BANK AND TRUST COMPANY are the executors of the estate of HOWARD H.MORRISON,A/KIA H.H.MORRISON and HOWARD MORRISON,deceased,that the following schedules constitute a complete inventory and appraisement of the real and personal estate of HOWARD H.MORRISON,A/K/A H.H.MORRISON and HOWARD MORRISON,deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item o~real and personal estate in the following schedules are determined and stated by the undersigned to be the fair v·alue of said'items as of the date of the decedent1s death,based upon a just appraisement of each item made by the above named Executors. Sworn and sabscribed before me this ltd day Of ¥-H-__·.-.: Nctary Public Arhe W.O:t U2~-X .SJI-~.~ Alexander McILvaine ---r ~aJ&= 1970 SARA M.VAN KIRK,Notll"Y Pu'Jlic Washington,Washirgton C?unty,Pa. My Commission Explfes October 14,197U ...w..-J ' ~,~, .:~~, TRUST OFFICER of MELLON NATIONAL BANK AND TRUST COMPANY -.. EXECUTORS ESTATE of HOWARD H. MORRISON,A/K/A H.H.MORRISON and HOWARD MORRISON,D~CEASED ., .'. •1.1,••-......"J ...... "....\fNV~NT·OR Y AND APPRAISEMENT of the goods and chattels,righ:s and credits which were of HOWARD H.MORRISON,A/K/A H.H.MORRISON and HOWARD MORRISON, Deceased,late o)f 112 E.Maiden Street,Washington,Washington County,Pennsyhrania, taken and made i~conformity with the above affidavit. PERSON.AL ESTATE SCHEDULE Cash " .j $320.00 Mellon National Bank and Trust Company Washington Office Checking Account No.353 -8800 Balance 1/24/69..$13,856.49 Les~s checks cl~a~ed ~ubsequ"ently 2_0..;;,1..;;.,•.,.;.8_0 13,654.69 .( /, ..I ~; .; ,,,!• t American Express Company :Proceeds of travelers checks $ 1 bapital gains distribution of $2.11 per share :received 2/5/69 on 103 shares of Manhattan Fund,Incorporated, j Common Stock held of record 1/3/69 I, Greater Canonsburg Ind.Development Corporation "Subor,dinated Debenture Series A :Dated 2/1/60 ' ~'Interest payable 2/1/66,2/i/67 and 2/1/681 ;on $100.00 par value I 300.00 217.33 6.00 Proceeds sale of II shares of General Dynamic Corporation :Stock on 1/6/69,,520.42 Proceeds sale of 0.825 share ,Liqu,id Carbonic Industries,Incorporated I ',Common Stock 39.19 IBurroughs Corporation Common Stock ,Dividend payable ,1/20/69 40.00 The Firestone Tire and Rubber Company :Common Stock ,Dividend payable 1/20/69 I KaHonal Biscuit Company ;Common Stock I Dividend payable 1/10/69 56.40 10.50 F,ennsylvania Blue Shield Benefits under Claim No.211 -03-9661A 50.00 489.96 20,000.00 2,54 100.00 492.50 @ $ Company -Rent for January,1969: $450.00 42.50 9~North'Main Street Herd Drug Store ,Evans Studio ,Less contribution towardIelectricbill I Mellon National Bank and Trust (Washington Office) :5%Income Certificate ;Dated January 8,1969 'Due January 8,1979 $20,000.00 - 2 - "• $ $ 100.00 200.00 Armour and Company (Delawar e) ,4 1/20/.0 Convertible Subordinated Debenture "Dated'September 1,1961 Due September 1,1983 @ 113.75 Accrued interest from 9/1/68 to 1/24/69 '::::anada Dry Corporation (Delaware) 4 3/4%Convertible Subordinated Debentur e Dated July 27,1961 Due July 1,1981 @ 103.00 Interest Due 12(27/68 CALLED 12/2.7/68 $113.75 1.79 206.00 4.64 250.00 4'.81 $500.00 The Greater Canonsburg Industrial Development Corporation (Pennsylvania). 2%Subordinated Debenture,Series A Dated February 1,1960 Due February 1,1985 @ 50.00 Accrued interest from 8/1/68 to 1/24/69 $800.00 Sinclair Oil Corporation (New York) 4 3/8%Convertibl'e Subordinated Debenture Dated December 1,1956 Due December 1,1986 @ 149.625 Accrued interest {rom 12/1/68 to 1/24/69 .t 1,197.00 5.15 83.64 Shares Acme Markets,Inc0rporated (Delaware) Common Stock ($1.00)@ 44.730392 3,741.25 Dividend of $0.5'0 per share on 82 shares payable 3/29/70 to stockholders of r'ecord 1/28/69. Ex-Dividend 1/22/69.41.00 (Of the above 83.64 shares,1.64 shares repr esent a 2%stock dividend payable 3/29/69 to stockholders of record 1/28/69 .<"Ex-Dividend 1/22/69) 208 Shares Allegheny Power System,Incorporated (Maryland) ~ommon Stock ($2.50)@ 75 Shares Allied Mills,Incorporated (Indiana) I Common Stock ($3.00)@ Dividend of $0.1875 per share payable 2/10/69 to stockholders' o{record 1/24/69 - 3 - 24.00 30.875 4,992.00 2,315.63 14.06 270 Shares American Can Company (New Jersey) Common Stock ($12.50)@ Dividend of $0.55 per share . payable 2/25/69 to stockholders of record 1/17 /69 57.8125 $15,609.38 148.50 100 Shares American Metal Climax,Incorporated (New York) Common Stock ($1.00)@ 52.00 5,200.00 100 Shares American Standard,Incorporated (Delaware) (Formerly American Radiator &Standard Sanitary Corporation) Common Stock ($5.00)@ 46.123 106 Shares ·,American ':l'elephone and Telegraph Company (New York) Capital Stock ($16 2/3)@ 52.9375 100 Shares P_tlantic Richfield Company (Pennsylvania) (Formerly the Atlantic Refining Company) Common Stock ($5.00)@ 112.00 4,612.50 3,611.38 ll,200.00 100 Shares Avco Corporation (Delaware) Common Stock ($3.00) 40 Shares Eayuk Cigars,Incorporated (Maryland) Common Stock (No Par) 50 Shares .Bethlehem Steel Corporation (Delawar e) Common Stock ($8.00) @ @ @ 46.9375 18.1875 32.50 4:,693.75 727.50 I,625.00. 48 Shares , Borden,Incorporated (New Jersey). (Formerly The Borden Company) Capital Stock ($3.75)@ 32.75 ],572.00 160 Shares Burroughs Corporation (Michigan) (Formerly Burroughs Adding Machine Company) Common Stock ($5.00)@ 236.5625 3~,850.00 48 Shares Chrysler Corporation .(Delawar e) ·Common Stock ($6.25)@ 53.75 .2,580.00 100 Shares The Cincinnati Gas &Electric Company (Ohio) Common Stock ($8.50)@ Dividend of $0.35 per share payable 2/14/69 to stockholders of record 1/15/69 - 4 - 29.6875 2.968.75 35.00 .' ..',. 896 Shares , Tl).e Columbia Gas System,Incorporated I (Delaware) Common Stock ($10.00)@ Dividend of $0.40 per share payable 2/14/69 to stockholders of record 1/20:69 30.75 $27,552.00 358.40 7.50 51.1875 2,559.38 1O~.3125 506.56@ @I t ! i Consolidated Edison Company of I:New York,lnccrporated :(New York) !6%Cumulative Convertible Preference Stock Series B ($100.00) ,Dividend of $1.::;0 per share :payable 2/1/69 to stockholders ~of record 1/10(69 .. Communications .3atellite Corporation 1 I (District of Columbia),. ,Domestic Share Certificate Common Stock,Series I (No Par) 5 Shares 50 Shares 134 Shares C~onsolidated Edison Company of I .•New York,Incc.rporated .(New York) ,Common Stock 1$10.00)@ 3~.125 4,572.75 26.40 ],935.00 12,307.5068.375 32.25 @ @ " 'Consolidated Natural Gas Company :(Delaware) ,Capital Stock ($3.00) ,Dividend of $0.44 per share i payable 2/15/69 to stockholdersI lof record 1/15/S9 I IC~mtinental Can Company,_Incorporated i (New York) :Common Stock ($5.00) I 60 Shares 180 Shares 1'8 Shares Cbntrol Data Corporation 1:(Delaware) Common Stock ($5.00)@ 146.9375 2,644.88 200 Shares E!1.DuPont DeNemours &Company .(Delaware) 1$3.50 Preferred Stock (No Par)@ Dividend of $0.875 per share lpayable 1/25/69 to ~tockholders lof record 1/10/69, I 61.75 12.,350.00 175.00 -5 - .....' I 'j 1 I26SharesZaton Yale and Towne,Incorporated (Ohio) !(Formerly Eaton Manufacturing Company) 4 3/4%Cumulative Convertible Preferred Stock ($25.00)@ 39.00 254 Shares Eaton Yale and Towne,Incorporated (Ohio) ,(Formerly Eaton Manufacturing Company) ;Common Stock ($0.50)@ 37.1875 $1,014.00 9,953.62 141 Shares The Firestone Tire 8l:Rubber Company ,(Ohio) Common Stock (No Par)@ 6~.125 ,8,759.63 II8SharesForesight Foundation,Incorporated (Delaware). Common Stock,Class A ($1.00)- - - 0 •(In July,1948 stockholder s approved dissolution if Company and liquidation of assets.Stock i is worthless -1956 issue of National Stod:SU:r::lmary) ,, 3 Shares Foresight Foundation,Incorporated I (Delaware) Common Stock,Class B ($1.00)---0 --- I (In July,1948 stockholder s approved dis sclution of Company and liquidation of assets.Stock is •worthless -1956 issue of National Stock Summary) 100 Shares qAF Corporation (Delaware) I (Formerly General Aniline &Film Corporation) Common Stock ($1.00)@ 2B.4375 ~,843.75 Dividend of $0.10 per share ,payable 2/20/69 to stockholders ,of record 1/20/69 10.00 100 Shares qeneral Electric Company :(New York) j Common Stock ($5.00)@ 91..25 9,125.00 J Dividend of $0.65 per share I payable 1/2,5/69 to stockholders .of record 12/11/68 65.00 I, I 40 Shares Ceneral Foods CorporationI' :(Delaware)!COlnmon Stock (No Par)@ 80.0625 3,202.50 I•I500SharesGenera)Motors Corporation I,(Delawar e) ;Common Stock ($1 2/3)@ 7S'.0625 39,531.25 I I 14 Shares j ,iLearSiegler,incorporated (Delaware) ;(Formerly The Siegler Corporation) I Common Stock ,:$1.00)@ 24.25 339.50 - 6 - .'e. ,, 100 Shares Lone Star Cemer_t Corporation (Maine) Common Stock ($4,00)@ 26.0E25 $2,606.25 554 Shares Lone Star Gas Company (Texas) Common Stock ($l O.00)@ 24.1875 13,399.88 103 Shares Manhattan Fu~d.Incorporate~ (Delaware) Common Stock ($1.00)@ 8.47 872.41 Dividend of $0.03 per share payable 2/5/69 to stockholders of record 1/3/69 3.09 1 Share Melpar,Incorporated (Delaware) Capital Stock ($1.00)@ 9.75 9.75 200 Shares Melville Shoe Corporation (New York) Common Stock ~$l.00)@ 59.00 11,800.00 Dividend of $0.~25 per share payable 2/1/69 to stockholders of record 1/20/69 65.00 192 Shares Mobil Oil Corporation (New York) (Formerly Soco:J.y Mobil Oil Company,Incorporated) Capital Stock ($7 1/2)@ 56.9375 10,932.00 121 Shan~s kountain Fuel Supply Company (Utah) Capital Stock ($!O.00)@ 33.3125 4,030.8l~~" 20 Shares N3.tional Biscuit C:Jmpany (New Jersey)!..' Common Stock (:$5.00)@ 50.8125 1,016.25 j. 40 Shares National Dairy Produ:cts C,orporation (Delaware)! Common Stock (52 1/2)@ 40.3125 1.612.50 113 Shares New England Electric System (A Voluntary Association) Common Stock ($1.00)@ 29.25 .3:305.25 204 Shares Nc.rth American Rockwell Corporation .(Delaware) Common Stock ($1.00)@ 41.1875 8.402.25, - 7 - •·"~t 112 Shares ·~)hio Edison Company (Ohio), Common Stock ($9.00)@ 29.3125 $3,283.00 21 Shares Olin Mathieson Chemical Corporation'(VirgiJ:Iia) (Formerly Mathieson Chemical Corporatio'n) <;:ommon Stock ($5.00)@ 48.50 1,018.50 10 Shares Penn Central Company (Pennsylvania) (Formerly The Pennsylvania Railroad Company) Capital Stock ($10.00)@ 6,.8125 698.13 {If!Sha res Sinclair Oil Co'"por-ation (New York) Common Stock ($5.00)@ 113.875 7,515.75 11;6 Shar es Southern California Edison Company (California) Common Stock ($8 1/3)@ 3•.5625 5,859.75 Dividend of $0.35 per share payable 1/31/69 to stockholders of record 1/5/69 54.60 22.{)Shart~s The Southern Company (Delaware) Common Stock ($5.00)@ 26.8125 E,059.,63 .12.3 Sharl~s Sperry Rand Corporation (Delaware) Common Stock ($0.50)@ 49.625 6,103.88 Dividend of $0.10 per share payable 2/17/69 to stockholders of record 1/8/69 12.30 40 Shares Standard Brands,Incorporated (Delaware) Common Stock (No Par)@ 45.50 1..820.00 70 Shares Standard Oil Company of California, ,(Delaware) Common Stock ($6.25)@ 67.25 4.707.50 144 Shares Standard 0 il COlnpany :lndianal ':::apita.l Stock ($12..50)@ 58.5625 8,433.00 1· ,.'t 517 Sha 1"('s Stc_lldard Oil Company i New Jersey) a::apita.l St'oek ($7.(0)@ 78.1875 40,422.94 - 8 - 15 Shares Squibb Beech-Nut,Incorporated (Delaware) Common Stock (Par Not Shown) 122 Shares Texaco,Incorporated (Delaware) Capital Stock (.$12.50) @ @ • .49.00 83.625 $735.00 10,202.25 100 Shares Texas Eastern Transmission Corporation (Delaware) Common Stock ($3.50)@ 33.25 L00 Share s UMC Industries,Incorporated (Delaware) (Forlnerly Universal Match Corporation) Comn1on Stock ($2.50)@ 25.125 3,325.00 2,512.50 100 Sha res Union Carbide Corporation (New York) Capital Stock ($4.00)@ 45.125 4,512.50 L00 Shares Country Bell Co-up (Pennsylvania) (Formerly Union Dairy Farme'rs I 6%Cumulative Preferred Stock Class A ($10.00) Co-operative) @ 10.00 1,000.00 L00 Shares Union Pacific Railroad ~ompany (Utah) Common Stock ($10.00) 20 Shares United States Tobacco Company (New Jersey) .Comn10n Stock (Par·Not Shown.) @ @ 55.875 ·25.1875 3,587.50 503.75 50 Shares'G"niversal Camera Corporation (Delaware). Comm.on Stock,Class A ($0.01) (Company became inoperative and void on . April ~,1954 -Letter dated February 7,1969 [rom the Secretary of State of Delaware) 5 Shares George Washington Hotel Corporation (Pennsylvania) Capital Stock ($2.50)@ 12.00 60.00 20·Shat"es Washington County Agricultural Fair,Incorporated (Penns ylvan ia) Capital Stoc k ($2.0.(0) (Stock approved worthless on November 5,1964 [nformation obtained from Mellon Bank,Washington Office) -9 - o --- •..,.... l.,225 Shares Washington Trotting Association, (Pennsylvania). Comn10n Stock Voting Class B ($5.00) Incorporated @ 6:.375 $14,184.38 489 Shares White Motor Corporation (Ohio). (Formerly The White Motor Company Common Stock ($1.00)@ 47.3125 23,135.81 75 SharesF.W.Woolworth Company (New York) Capital Stock ($3 1/3)@ 34.00 2,550.00 L,048.83 999.83 49.00 $ Mary A..Gayman Mortgage in the amount of $10,ODD.00, dated October 24,1956,with interest at the rate of 6%.R ecorCled in the .RecorderI s Office of Washington County in Mortgage Book Vohirne 503,page 384 Balance 1/24/69 Interest from 4/1/68 to 1/24/69 1966 Oldsmobile Coupe (Sold)2,025.00 Total Per sonal Property Appraisement $498,291.89 REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLV~NIA UNDIVIDED 1/2 interest in and to,all that certain lot or tract of land situa.te on the East side of North Main Street,City of Washington,Pennsylvania,fronting 30 feet,more or less,on Main Street,and extending back of equal width 120 feet to a 10 foot alley,and knowr, and designated as 90-92 North Main Street,as re:::orded in the Recorder's Office of Washington County in Deed Book Votume 687,page 563.$40,000.00 Total Real Estate Appraisement $.4(',000.00 RECAPITULAT.ION Total Personal Property App'raisement $4ge,291.89 Total Real E;:slate Appraisement 40..000.00 'I'olal Apprais emen($53~291.89 MEMORANDUM OF REAL ESTATE OUTSIDE 'J'HE COMMONWEALTH OF PENNSYLVAN:A None -10 - ------d~:.J"..3o·:·~" ~j.-L.J -/~? \. INVENTORY AND APPRAISEMENT I 'k~.. IN THE ESTATE OF HOWARD H.MORRISON, ,L I ie A/KIA H.H.MORRISON 0,and Ij 1970 r~q ~_..~ ::iE:::o.>rn ;;0({)Qc :=~..::c~eoc;::eas e qg ~ -(j)...n Z -I rn G:l m r--i -r.;'r~R~~o~-,-~O U~~~._:=0'" o .........R 4"~---c>.t:::;"G I'"---V'-'VIZ - :t:--(j)o ~ HOWARD MORRISON, -.--r"-....J •~ Cl Filed ~.,e Attorney:AlexduJt:'l'Iv1cIlva1ru:~,.l:..squne j 33 West Beau Street Washington,Pennsylvania J! Address: ~J'/y?-8'2 V'~~~'.~.~.Vv' , \ fI I /' 'i,i '" ..,;. ~.' -.t••••~• e-o. c:C Ii:::::...<;;: ".;~:5~ ~'§'!tt~~-~~'Q..~0...Q ~:> (,.f..~\.:~},::::;;!.~.~ ~~)~r.-..r,:J .I:l'J"-8 1'1-~'"IW~"". \(-~;;}'=3-~c '<.@"-J0,.;",\~1.CQ \.~~:C).<:"z,~;:-.""'"(;)::sO c:::~.~G)----"{......~....-.o!.~.Q -._':'15~~.~ ~eo,;~..~.~.;:;. ~;~~ ~5 ::.::~~?.;)~~~52 ,,:J :-4~--Olf C c.ci'(~ ~<.:~:!...w· \1;. :\~ I,~-. ~~... :~. ,~~.~~.!~,;:, ct'g~Co ~ :~~ .j g- ~~ 1 F:l~~(,\ ~....0i1'S~'J ~~•R1""-"0~~..-. ~I ~::::::;:..,l ; I\~ t~. .1 II i! . j, • I .....IJ. \!f t ; ~\I 1 1~ il.. .--<~ c::::> j:p ::::1: ..-......,, 1--~...,........ ::::1:r-~~•;:X.1 Ft1",.t..D C EXECUTORS $458,463.46 t. ., >....,. IN THE ..•... // .- FIRST .A,I,\lD FilIAL AOOOUNt ~..,~r~l 2 (n ,--;),;::':J:.-v'_(f)(.0 Z -(p<; ,::i')rn r ~;oi <:;lZ :;;3::: o .~"- Filed ~::::~-r-~ -o~-,c:::>..",".f.,.~d:;/'..--"'JJ:nli~.,o i!Jtl :,,'.J:!.d.4 ,_-".rr.i JlNce wlthlll accou.·n D~to rhe CoItn _oonfirma~ \y~~) QP.tJi~e.r(J"d f!!p,.#n.8, .ox r.Ibt-(?~~J8 ALEXANDER McILVAINE AND MELLON NATIONAL BANK AND TRUST COMPANY ESTATE OF HOWARD H.MORRISON,DECEASED, ALSO KNOWN AS H.H.MORRISON, ALSO KNOWN AS HOWARD MORRISON Fee ALEXANDER McILVAINE Attorney-at-law 33 West Beau Street Washington,Pennsylvania BM.A:1\[CE DUE--~.~~ ,.' '~ .\ l' ~ ~. .! ,~• ;. j.L Uti .i..'.'''''''''".uU"''''''''''''''J''"I"''''"''"'''''''''''''",''''',OUl~t''..;,,'''''''lI.llWl""".'. COURT OF COMMON PLEAS OF WASHINGT0}1 COUNTY,PENNSYLVANIA .~ ORPHANS'COURT DIVIS I ON ~1.tf\.t No·!-3-~r-·/sf ~ ~" H' ~j1 ~:' ~:. .~ .j.• ~;- .;.... i I ..-oj :01·,- 3t 'L ~ '"~:~ '..tti(;; ;/ 1"~, .~ ..;~ .l~. ~ .'~1 '" ", ~' lI-If) ~- \ L.,,..{ ~i ~. 1i -1- j -If [, .;~ n~iii1;~..;. \ ...",.,'. :::N THE COURT OF COMMON PLEAS OF WASHINGTON COUN'lY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.63-69-158 ESTATE OF H<:MARD H.MORRISON,DECEASED 'ALSO KNOWN AS H.H.MORRISON,ALSO KNOWN AS H()\IARD .MORRI~ON FIRST AND FINAL ACCOUNT OF ALEXANDER McILVAINE AND MELLON NA nONAL BANK AND TRUS T COMPANY EXECUTORS March 29,1972! S U M M A R.Y " i SCHEDULE "A"I I PRINCIPAL-PERSONALTY I j , Recei.pt~Page 11 ..-$510,992 "96, ~"Disbursements Page 17 $i34,569.:7 Amount transferred to Income- Realty for expenses 2,642.E5 137 212 42 I I Balance:$373,780 54 I SCHEDULE liB" INCOME-PERSONALTY Receipt!:Page 22 $49,928 44 Di s burse:IDe.nts.Page 23 5 838 73 Balance 44,089 71 "c"(" SCHEDULE.PRINCIPAL-REALTY 1 Rece:ipts Page 24 .'40,593 21 SCHEDULE "D"I ,INCONE-REALTY !Receipts Page 25 .$3,822 •.50 . I Amount transferred from i Principal-Personalty 2,642.85 $6,465.35 Disbursements Page 26 6,465 35 -'-I Ba1anc.e ooif 00 , NET BALANCE $458,463 46 ;,I i ! , i HKR:tbk ! I , i ,,j....... ~ ·'. The ba]ance consists of the following: PRI~CIFAL-PERSONALTY Sto:ks: Acm=International Corporation 1.02 shares Common $40.98 Allegheny Power System,Incorporated 208 shares COImJlon 4,992.00 American Can Company 2g,0 shares Common 15,609.38 American Telephone and Telegraph Com?any 106 shares Capital 5,525.~6 Atlantic Richfield Company 139 shares Common 14,778.46 Avco Co~p~ration 100 shares Common 4,693 .75 Burroughs Corporation 320 sha~e5 Common 37,850.00 Columbi3 Gas System,Incorporated 896 sha~ea COImJlon 27,552.00 Comouni:ations Satellite Corporation 50 shares Common 2,559.38 Contine~tal Can Company,Incorporated 270 shares Common 12,307.50 Country Belle Co-operative Farmers 100 shares 6%Cumulative Preferred Class "A" Eaton Corporation 254 shaTes Common Firestone Tire and Rubber 282 shares Common Foresigit Foundation,Incorporated 8 3hares Class "A"Common Foresight Foundation,Incorporated 3 shares Class liB"Common Gemeral Electric Company 200 sha~es Common FOR WAR D -2- 1',000.00 9,953.62 8,759.63 009·00 000.00 $154,746_96 BROUGHT FORWARD $154,746.96 Gen~ra1 Motors Corporation 500 shares Common 39,53l.~5 Geo~ge ~ashington Hotel Corporation 5 shares Common 60.CO . i • Lone St~r Gas Company 554 sha~es Common 13,399.88 Mel~ille Shoe Corporation 400 shares Common 11,800.00 Mobile Oil Corporation 192 sha~es Capital 10,932.0D North Aoerican Rockvell Corporation 204 shares Common 8,402.25 Southern California Edison Company 156 shares Common 5,859 ..75 StaLdar0 Oil Company of California 73 shares Common 4,675.43 Standarc Oil Company of Indiana 144 shares Capital 8,433.00 Standarc Oil Company of New Jersey 517 sha~es .Capital 40,237.14 Texa:o,Incorporated 244 sha~es Common 10,202.25 Unio~Pacific Corporation 100 3hares Common 5,587.50 Universal Camera Corporation 50 shares Class "A"Common OOO.OC Washingt~n County Ag~icultural Fair~: Inco~porated 20 shares Capital 000.00 White Motor Corporatio~ 489 shar~s Capital . Miscellaneous: Ford Motor Credit Company Demand Notes FORWARD - 3 - 23,135.81 $337.003 27 20,000 00 $3.57~D03 27 ., '. BRO'BJGHT FORWARD Casm ad~a3ced to Legatees (3ee Exhibit No.1 Page 26) Cash on hand INCOME-PERSONALTY , ·1Cashad,,"anced to Legatees (See Exhi~it No.1 Page 26 and 27) Cash on hand PRINCIPAL-REALTY Undivided 1/2 interest in real estate situate 92 North'Main Street,Washington,Pa. - 4 - $15,000 100 1 777 27 $39,000 00 5 089 71 $357,003 27 _~16 ·77 27 $373,780 54 44,089 71 _...:4~0 593 21 $458~463 46 .,.~,I .....~,.'\,. BROUGHT FORWAID $498,307 01 8,::44 3714,184.38 $11,403.75 11,125.00 $22,528.75 in Exchange fer: 2,2~5 shares washington Trotting Asscciacion,Incorporated,Class rIA" Voting COUUJIon Stock Gain on Exchange of Assets Receive1 2,225 shares Global Development, Incorporated,Class "B"Voting COUUJIon Stock , Together with cash 5 1971 Mar. Exchange of Assets and Stock Split!, Received 10 shares,Olin Mathieson Chemical Corporation,COUUJIon Stock,in 'payment on a 3 for 2 split or~21 shares held of record 2/11/69. Original 21 shares retained as part of the split. Cash in lieu of fractional share credited to income 1969 Mar. 1969 Apr. 18 1 Received 66 shares,Atlantic Richfield $2.80 Cumu1ati~e Convertibl~ Preferred Stock 39.60 sru,lr<=S Adantic Richfield Company,C~mmou Stock • in excha'::lge for: 66 shares Sinclair Oil Corporation, COUUJIon Stock Company, $3,873.5C 3,642.25 $7,515.75 7,515.7S $000 00 000 co 28 Received 40 sh~res,Kraftco Corporation, Conunon S:ock $1,612.50 in e:Echange fot:: 40 sl".ares Natienal Dairy Products Corpcrat::.ou,COIIIIllon Stock -",'1.612.50 000 00 28 Received 160 shares,Burroughs Corporation, Common Stock,in payment of a 2 for 1 split on 160 shares held of record 3/28/69•.Original 160 shares retained as part of the split.000 OJ 4 Recei-Jed 200 shares,Melville Shoe Corporation, Commo~Stock,in payment of a 2 for 1 split on 200 shares held <;>f record 4/15/70.Original 200 shares ~etained as part of the split. July 1970 May 18 Received 122 shares,Texaco,Incorporated, COUUJIOO St.ock,i'::l payment of a 2 for 1 split on 122 s~ares held of record 7/10/69.Original 122 siares retained as part of the split.000 00 000 00 ,' FORWARD $000 OC $506,€51 38 - 6 - I ! BROUGHT FORWARD 14 Received 90 shares,Continental Can Company, Common Stock,in payment of a 3 for 2 split on 180 sha=es held of record 8/21/70.Original 180 shares retained as part of the split. 1970 Sept. 1971 I May 6 Received 254 shares,Eaton Corporation, Gomrr.on Stock $9,953.62 in exchange I.for: 254 shares Eaton Yale and Towne, IncorpoI'ated,Couunon Stock 9,953.62 $000 00 000 JO 000 00 $506,651 38 June 7 Received 100 shares,General Electric Compa~y, Comm~n Stock,in payment 0f a 2 for 1 split on 100 3hares held of record 4/29/71,Original 100 shares retained as pa=t of the split.000 00 July 1971 Nov.· 7 8 Received 100 shares,Uniom.Pacific Corporation, Common S~ock $5,587.50 in e%change for: 100 shar·:s Union Pacific Railroad Company,COJJmlon Stock 5,587.5G I / I Received'14l shares,Firestone Tire and Rubber, Common S~ock,in payment cf a 2 for 1 split on 141 ::hares held of record 10/12/71,Originc1 141 shares retained a~part of the split. 000 aD 000 on 000 00 1969 May Gain on Sale of Assets 1 Proceeds s2le ,64 share Acme Markets, Incorporated,Couunon Stock.at 45.166 Carrying value $28.91 28.62 $29 14 1, Proceeds sale .60 share Atlantic ·C.ompany,'Common Stock at D8.25 Carrying·value Richfield $6~.95 63.79 1 16 June 9 9 Net proceeds sale 82 shares Acme Markets, Incor?orate1,Common Stock at 54.125 .$4,398.97 Carrying value 3,667.89 Net proce=d3 sale 66 shares Atlantic Richfie~d Company,$2.80 Cumulative Convertible Preferred Stock at 34.75 $5,54~.49 Carrying value 3,873.50 731 08 1,673 95 9 Net proceeds sale 50 shares Bethlehem Steel Corporation Common Stock at 34.875 $1,72].27 Carrying va~ue 1,625.00 9 Net proceed::.sale·40 shares General Foods Corporation,Common Stock at 84.25 $3,336.08 Carrying va lue 3,202.•50 - 7 - 96 27 133 58 $2,636 37 Ii $506,651 38 1 38 1 58 2 96 '.0' 0' I BROUGHT FORWARD $2,636 37 $506 t 651969 IJune9Netproceedssale40sharesKraftcoCorporation, Common Stock at 46.875 $1,851.21.CaI:rying va1ue .1,612.50 238 71 9 Net proceeds sale 20 shares National Biscuit Company,Common Stock at 52.$1,024.57Carryir_g va1ue 1,016.25'8 32 I 9 Net proceeds sale 226 shares Southern Company,ICommonStock,as follows:I200at29I.26 at 28.875 $6,459.EO Carrying value 6,059.E3 400 17 9 Net pro·:eeds sale 123 shares Sperry Rand Corporation,Common Stock,as follows: 100 sha~es at 52.50 23 sha~es at 52.375 $6,387.04Carryingvalue6,103.83 283 16 9 Net proceeds sale 15 shares Squibb Beech-Nut, Incorporated;Common Stockat 54.375 $802.45 Carrying value 735.00 67 ~5 9 Net proceeds sale 40 shares Standard Brands, ,Incorpot:ated,Common S.tock at 46.875 $1,851.21,Carrying va lue 1,820.00 31 21 9 Net -:>roceeds sale 75 shares F.W.Woolworth Company,Capital Stock at 37 $2,744.0E Carrying v.due 2,550.0G 194 16 10 Proceeds sale ,50 share Standard Oil Company of Californ'ia t Common Stock at 72,58 $36.29Carryingvalue32.02.4 27 10 Net proceeds sale $800.Sinclair Oil Corporation.) 4.375%Convertible Subordinated Debentures at 210.$1,674.50 Carrying v1O.1ue 1,197.00 477 DJ1971 Apr.5 Proceeds sale .05 share Acme Markets,Inco::pornt~d,Common Stock at 48.05 $2.4C Carrying value 2.04 36 4,34 1969 Conversi~n of Assets Without Gain or Loss June 24 Proceeds sale OI'1966 Oldsmobi Ie Coupe $2,025.00 Carrying value 2,025.00 $000 00 26 ProcEeds sale $15,000.Commercial Credit Comp1O.ny Deoand Note at 100.$15,000.00 Carrying value 15,000.00 000 00 F ORWARD $000 00 $510,99 i , -8 - ! '. BROllJGHT FORWARD $000 00 $510,992 96 1969 Aug.29 Proceed3 sale $1,000.COInmercial Credit Company Demand Note at 100.$1,000.00 Carrying valuE 1,000.00 000 '00 Dec.11 Proceeds sale $1,000.C I T Financia1 CorporatioIl Dema.nd Note at 100.$1,000.00 Carz:ying value 1,000.00 000 00 23 Proceeds sale $8,000.General Motors Acceptance Corporation Denand Note at 100.$8,000.00 Carrying value 8,000.00 000 00 1970 Jan.16 Proceeds sale ~10,000.C I T Financial ...Corp~ration Demand Note at 100.$10 ,000.00 Carrying value 10 ,000 .00 000 00 Apr.2 Proceeds redemption $20,000.Mellon National Bank and Trust Company 5%Income Certificate at 100.$20,000.00 Carr:ying va lue 20,000.00 000 00 21 Proceeds sale ~2l,000.Cooanercial Credit Company Demand Note at 100.$21,000.00 Carrying value 21,000.00 000 00 21 Proceeds sale $19,000.Ford Motor Credit Company Demand Note at 10O.$19,000.00 Carrying value 19,000.00 000 00 22 Proceeds sale $33,000.COIIUIlercial Credit Company Demanj Ncte at 100.$33,000.00 Carrying value 33,000.00 000 00 Dec.23 Proceeds sale $ll,OOO.Couunerc.ia1 Cre~it Company Demand Note at 100.$11 ,000.00 Carrying value 11,000.00 000 00 1971 -Mar.25 Net proceeds sale 2,225 shares Global Development Incorporated,C:ass "c"Voting,COIIUIlon Stock at 5.25 $11,403.75 Carrying -Jalue 11 ,403.75 000 00 July 28 Proceeds sale $],000.General Electric Credit Corporation Demand Note at 100.$1,000.00 CarrY,ing value 1,000.00 ,000 00 Aug.6 Payment in full of principal balance of Mary A.Gayman 6%mortgage (original amount $10 ,000.c.ated lD/24/S6)by payments from 10/8/69 to 8/6/71 $999·.83 Carrying value 999.83 000 00 FORWARD $000 00 $510,992 96 - 9 - \ 1971 Dec. 1972 Mar. 1969 Apr. June BROUGH':'FORWARD 30 Proceecs sale $14,000.CIT Financial Corporc.tion Demand Note at 100.$14,000.00 CarryiLg value 14.000.00 30 Pro·:eeds ,sale $9,000.Commercial Credit Company Demand Note at 100.'$9,000.00 Carrying value 9.000.00 30 Proceeds sale $11,000.General Electric Credit Corporation Demand Note at 100.$11,000.00 Carryins ~alue 11.000.00 30 Proceed3 sale $3,000.General Motors Acceptance Corporation Demand Note at 100.$3,000.00 Carrying value 3.000.00 24 Proceeds sale $13,000.Ford Motor Credit ComFany Demand Note atl0D.$1.3,000.00 Carrying value 13.000.00 PurchaSE c f Assets 23 $8,000.CIT Financial Corporation Demand ~ote at 100. 11 $90,DOO.Commercial Credit Company Demand l'ote at 100. 16 $9,000.General Motors Acceptance Corporation Demand Note at 100. 24 10 shares Olin Mathieson Chemical Corporation, Common Stock at 30.25,plus charges $000 00 000 00 000 00 000 00 000 00 $8,000 00 90,000 00 5',000 00 309 55 $510,992 96 GOO 00 10 $19,000.,Ford Motor Credit Company Demand No tEo at 100. 10 $6,000.CIT Financial Corporation Demar.d Note at 100. July 1970 Apr. 1971 Mar. 9 11 $2,000.teneral Motors Ac~eptance Corporation Demand Note at 100. $11,000.General Electric Credit Corporation Demand Note at 100. 2,000 00 6,,000 00 19,000 00 11.000 00 Apr.14 $1,003.General Electric Credit Corporation Deman:!Note at 100. ! FORWARD -10 - 1 000 00 $146.309 55 $510,992 96 "• BROUGHT FORWARD $146,309 155 $50,992 96 1971 100 Apr.23 $11 ,000.CIT Financial Corporation Demand Note at 100.11,000 1972 Jan.11 $33,000.•Ford Motor Credit Company Demand ~ote at 100.33 000 00 $190,309 55 Cash eX"Jended in purchase of assets 190 309 55 000 00 $510,992 96 I ~I -'11 ! SCHEDULE "A" PRINCIPAL-PERSONALTY Disbursements 1969 Feb. 1969 Feb. Apr. May June 1970 May 19 19 19 25 2 16 18 26 20 22 Family_Exemption Ole A.Morrison,Widow: Family,exemption 1 Adrr.inistrative Expenses Observer-Reporter: Advertising Grant of Letters Washingtcn County Reports: Advertising G~ant of Letters Clark snd Com?any: ServicEs in prep~ration of 1968 Form 1040 and supoorting schedu~es for Howard H.and."Ola A.Morrison, Obs~rver-Reporter: Advertising for sale'of decedent's automobile Observer-3.eporter: Advertisi3g for sale of decedent's automobile Washing ten County Reports: Adverti3ing for sale of decedent's automobile George Washington Garage: Storage of automobile,to include car wash and gase.line R.A.Paynter,Incorporated: First installment of public liability insurance premium from 12/17/69 to 12/17/70 at 92 North Main Street,Washington,Pa. C1arlt and Company: Service!:in preparation of 1969 Joint Income Tax Ret\:.rn $14 00 14 00 115 00 •.t 5 40 3 80 4 32 43 99 37 00 85 00 $1,000 00 $39.50 64.0C- l.OC 1971 Apr.5 Regi3ter 2/19/69 3/19.'69 6/23.169 7/7.'69 7/10/69 1/27nO 4/20:70 4/21:70 4/5;71 of Wills,Washington County,Pa.: Probace of Will and 12 Short Certificates 6~Short Certificates 1 Short Certificate Filing Widow's Election to Take ~gainst the Will 3 Short Certificates 1 Certified Copy of Will Filing Inventory Certified Copy of Election to Take Against the Will 1 Short Certificate 10;OC \3.0C 7.50 28.00 2.50 l.00 156 50 FOF:WARD -12 - $479 01 $1,000 00 I______.........L....;......,.----1_--.L ------.1__ •• BROUGlIT FORWARD $479 01 ~1 ,000 00 1971 Apr.27 R.A.Paynter,Incorporated: Second installment of premium on Public Liability Insur~n.ce Policy No.ALB 43294 for period 12/17/70 to 12/17/71 33 00 1972 Mar.28 Alexander McIlvaine: Co-Executor's compensation,as follows: 1/20/76 Payment on account $5,000.00 3/28/12 Payment on account 4.000.00 9,000 00 28 Alexander McIlvaine,Esquire: Attorney~s fee,as follows:. 1/20/-'0 Payment on account $5,000.00 12/24/;1 Payment on account 4,000.00 1/20/il Payment on account 5,000.00 3/28/12 Payment in full 200.00 14,200 00 28 Mellon National Bank and Trust Company: Co-~xeoutor's compensation,as follows: 12/24/69 Payment on account $8,000.00 12/24/70 Payment on account 6,000.(I(J 3/28/72 Payment in full 6.150.0C 20.150 00 43 ,862 01 1969 Loss on S:lle of Assets Mar.20 Net pro:eeds redemption $200.Canada Dry Corpora::ion,Convertible Subordinated Debentures,4.75%,called 12/27/68 at 103.,$205.75 Carrying value 206.00 $25 June 9 Net proceeds sale 75'shares Allied Mills, Incorporated,Common Stock at 26.875 $1,986.67 Carrying \"a1ue 2,315.63 328 96 9 Net proceeds sale 100 shares American Metal Clirr.ax,Incorporated,Common Stock at 50.7:$5,025.81 Carrying value 5.200.00 174 19 9 Net proceeds sale 40 shares Bayuk Cigars. Inco["por.ated,Common Stock at 13.625 $533.03 I Carrying value 727.50 194 47 !9-Net procee:ls sale 48 shares Borden, Inco:-porated,Capital Stock at 31.25 $1,479.97 I Carrying value 1,572.00 92 03 9 Net proceeds sale 48 shares Chrysler Corporation,Common Stock at 50.375 $2,388.86 Carrying value 2,580.00 191 14 F OF-WARD $981 04 $44:862 01 -13 - BRO]GH'I FORWARD sale 100 ·share.s '<;;incinnati Gas and Company,Common Stock $981 04 1969 June 9 Pro·::eeds Ele.::tric at 27. Car:-yi l15 \lalue $2,700.('0 2,968.;5 • 268 75 $44,862 11 9 Net pro=eeds sale 5 shares Consolidated Company of New York,Incorporated,6% Cum~lativ~Convertible Preferred Stock at 99.75r Carrying 'lalue Edison $490.99 506.56 15 57 9 Proceeds sale 134 shares Consolidated Edison of New York,Common Stock at 32.75 $4,388.50 Carrying value 4,572.75 184 25 $1,724.93 1,935.0)' 9 Net proceeds sale 60 Natcral Gas Company, at 29.lZ5 Can:ying value shares Consolidated Cap ital Stock 210 02 9 Net proceeds sale 100 shares E.I.duPont de Nemour!:.and Company,:?referred Stock at 56.50 $5,600.23 Carrying value 6,175.00 9 Net proceeds sale 100 shares GAF Corporation, Cornroon Etc·ck at 26.25 $2,587.81 Carryine value'2,843.75 9 Net proceeds sale 100 shares Lone Star Cement Corporation,Common Stock at 26.125 $2,575.38 Carrying value 2,606.25 574 77 255 94 30 87 9 Proc:eds sale 103 shares Manhattan Fund, Incorporated,Common Stock at 8.09 Carrying value $833.27 872.41 39 14 9 Proceeds sale 1 share Me1par,Incorporated, Capica1 StJck at 8.75 $8.75 Carrying v,:i1ue 9.75 1 00 9 Net proc~eds sale 121 .shares Mountain Supp:y CJm?any,Capital Stock 100 shar:s at 31.75 21 shar:s at 31.625 Carrying value Fuel $3,786.47 .4,030.81 244 34 FORWARD -14 - $2,805 69 $44,862 11 0":... ., 1969 June 9 BROrGHT FORWAl".D Proceeds sale 113 shares New England Electric System,:Common Stock at 26.125·$2,952.13 Car~ying value 3,305.25 $2,805 69 353 12 $44,862 11 9 Proceeds sale 112 shares Ohio Edison Company, Common Stock at 27.50 $3,080.00 Carrying value 3,283.00 9 Net proceeds sale 10 shares Penn Central Company, Capital Stock at 54.375 $533.29 Carrying value 698.13 9 Net proceeds s~le 100 shares Texas Eastern Transmission C~rporation,Common Stock at 23.875 $2,849.00 Carrying value 3,325.00 9 Net ?roceeds sale 100 shares UMC Industries, Inco~porated,Common Stock at 18.50 $1,820.71 Carrying value 2,512.50 9 Net proceeds sale 100 shares Carbide Corporation, Capieal Stock at 43.875 $4,341.47 Carrying value 4,512.50 203 00 164 84 476 00 691 79 171 03 $412.26 503.75 9 Net proceeds sale 20 shares United States Tobacco :ompany,Common Stock at 2ie125 Carrying value 91 49 10 Net proceeds sG1e 4.50~Convertit1e at 109. Carry.ing value 100 shares Armour and Company, Subordinated Debentures $103.50 113.75 10 25 10 Net ~roceeds sale 18 shares Control Data Corpcrat~on,Cammon Stock at 147.75 $2,632.44 Carrying value 2,644.88 12 44 11 Net proceeds sale 14 shares Lear Siegler, Incorporated,Common Stock at 22.125 $302.54 Carrying ,value 339.50 36 96 12·Net proceeds sale 100 shares American Standard, 'IncorporGted~Cjmmon Stock at 41.375 $4,092.72 Carrying value 4,612.50 12 Net proceeds sale 26 shares ~aton Yale and Towne,Ir.corporated,4.75%Cumulative Convertible Preferred Stock at 37.875 $968.58 Carrying value 1,014.00 FORWARD -15 - 519 78 45 42 $5,581 81 $44,862 11 • ·1I $44;862 11 50 $5,581 81 $249.50 250.(0 BROUGHT FORWARD Net proceeds sale $500.Greater Canonsburg Industrial Development Corporation,2% Subordinated Debentures at 50. Car:-yi05 value 12 1969 June July 8 Net pro=e,~ds sale 100 shares E.1.duPont de Nemo.lr3 and Company,$3.50 Preferred Stock at 58.$5,750.08 Carryin:5 'lalue"6.175.00 424 92 25 Net pro~eeds sale 41 shares Olin Corporation,. Common Stock (formerly Olin Mathieson Chemical Corpora~ion)at 30.25 $1,222.82 Carrying value 1.328.05 Aug. 1970 Mar.31 Proceeds sale .04 share Acme Markets, 'Incorporated,Common Stock at 42.7025 Carrying value $1.71 1.72 105 23 01 6,112 47 1969 Feb.19 Preferred Debts Washington Cemetery: Purchase of Lot 201,Section 6 $1,729 00 24 Piatt Funeral Home: Funeral expenses Less diE count $3,040.10 57.60 2,982 50 Dec.12 Kurtz Monument Company: Cemetery monument and marker 1.285 00 5,996 50 1969 Mar. .1 Other DEbts 20 TreasurEr,Washington,Pa.: 1/2 sha~e.net 1969 City Real Estate Taxes property situate 92 North Main Street, Washington,Pa.$683 55 Apr.15 Inte~nal Revenue Service: Bala~ce of 1968 Joint Income Tax Liability of Howa~d H.and Ola A.Morrison 1,537 38 June 18 Standard and Poers Corporation: Subscri?tion services through 1/24/69 8 86 " I July 7'Treasurer,Washington County,Pa.: 1/2 share Aet 1969 County Real Estate Tax, property situate 92 North Main Street, Washingt::m,Pa.205 20 Aug.22 Treasure~,City of Washington,Pa.: 1/2 ahara net 1969 School Real Estate Tax, property situate 92 North Main Street, Washington,Pa.576 24 FORWARD $3,011 23 $56,971 08 -16 - I . BROCGHT FORWARD $3,011 23 $56,971 08 1969 , Oct.20 Treasurer,Washington County,Pa.: Gross 1969 Personal Property Tax 558 22 1971 Apr •.16 Vance ar.d Westfall Insurance Agency: Insurance premium on contents of residence to date of cancellation (policy purchased by decedent)52 00 3,621 45 1970 Othel'Taxes Apr,22 Internal Revenue Service: Payment :in full of Federal Estate Tax per Retu:-n 706 filed $40,383 93 22 Registe~of Wills,Washington County,Pa.: Payment on account of Pennsylvania Inheritance Tax,bei~g 15%on $220,000.00 33.000 00 73,383 93 1971 Misce11a::leous July 21 C.W.Phillips and Sons: 1/2 5har~of repairs to roof on property .situcte 92 North Main Street,Washington,Pa. (Carrying value of 1/2 interest increased by \ amouLt 0=expenditure)593 21 I $134,,569 57 Amount transferred to Income-Realty for expenses 2 642 85 $13 7,212 42 ! I , \ -17 - I .' SCHEDULE "B" INCOME-PERSONALTY Receipts American Metal Climax,Incorporated,Common 100 sha=es 3/1/69 and 6/2/69 Allegheny Power System,Incorporated,Common 208 shares 3/31/69 to 12/28/71 American Standard,Incorporated,Common 100 sha=es 3/24/69 and 6/24/69 1 American telephone and Telegraph Company,Capital 106 shares 4/1/69 to 1/3/72 $46 50 825 76 14 06 1,782 00 95 00 50 00 810 90 Common $41.50 5.00 American Can Company,Common 270 shares 5/26/69 to 2/25/72 All:'ed :~ills,Incorporated,.Common 75 shar,~s Paid 5/10/69 Dividenrls Acme International Corporation,Common (fo~erly Acme Markets,Incorporated), 83 shares Paid 7/1/69 1 share 10/1/69 to 1/3/72 Atlantic Richfield Company,Common 100 shares Paid 3/15/69 139.60 shares Paid 6/14/69 139 sheres 9/15/69 to 3/15/72 $45.00 62.55 764.50 872 .05 Atlantic Richfield Company, Cumulat~ve Convertible Preferred 66 shares Paid 6/25/69 Avco Corporation,Common 100 shares 2/20/69 to 5/20/70 Bayuk Cigars,Incorporated,Common 40 shares 3/17/69 and 6/16/69 Bethleh~m Steel Corporation,Common 50 share.s 3/10/69 and·6/l0/69 Borden,Incorporated,Capital 48 shares 3/1/69 and 6/1/69 Burroughs Corporation,Common 160 sha~es Paid 4/21/69 320 sha~es 7/21/69 to 1/20/72 Chrysler Corporation,Common 48 shares 3/25/69 and 6/2/69 F03.WARD 46 120 180 00 10 00 42 50 28 80 $48.00 528.00 576 00 48 00 $5,427 77 -18 - I " .e BROUGHT FORWARD The Cincinnati Gas and Electric Company,Common 100 shares Paid 5/15/69 The Columbia Gas System,Incorporated,Common 896 sha=es 5/15/69 to 2/15/72 Comnunio::atiom Satellite Corporation, DomE.stic Share Certifica~e Common Stock 50 sh~res 12/14/70 to 3/13/72 Consolidated Edison Comp~ny of New York, 6%Cumulative Convertibb PrE;!:ference Stock 5 shares Paie 5/1/69 Consolidated Edison Comp:my of New York,Common 134 shares 3,14/69 and 5/16/69 Consolidated Natural Gas Company,Capital 60 shar~s Paid 5/15/69 Contine·:tta1 Can Company,Incorporated,Common 180 shares 3/15/69 to 9/15/70 $702.00 270 shares 1'2./15/70 to 3/15/72 fi48.oo Country Bell Co-Operative,6%Cumulative Preferred 100 shares Paid 4/1/69 E.I.duPont de Nemours and Company, $3.50 Preferred 200 shares Paid 4/25/69 Eaton Corporation~Commo~ 254 sha=ei 5/25/71 to 2/25/72 Ea,ton Yale and Towne,I·:tcorporated 4.75%Cumu1at~ve Convertible Preferred 26 shares 2/~5/69 and 5/23/69 Eaton Yale and Towne,Incorporated Comnon 254 shares 2i25/69 to 2/25/71 The Fir.estone Tire and F.ubber Company,Common 141 shcres 4121/69 to 1/20/72 GAF Corporati3n,Common 100 shares P~id 5/20/69 $5,427 77 35 JO 4,565 12 37 50 7 .sO 120 ,60 26 40 1,350 00 30 00 175 00 355 60 15 44 800 10 679 06 10 00 Genera]Electric Company,Common 100 shares 4/25/69 to 4/26/71 200 shc.res 7/26/71 to 1/25/72 FOR\O;ARn -19 - $585.00 210.00 95 00 $14,430 '09 BROUGHT FORWARD General.Foods Corporation,Connnon 40 shares 3/5/69 and 6/5/69 General.Motors Corporation,Common 500 shares 3/25/69 to 3/10/72 Kraftco Corporation,Common 10 shares Paid 6/10/69 . Lea~Siegler,Incorporated,Common 14 shares 3/4/69 and 6/3/69 Lone Star Cement Corporation,Common 100 shares 3/22/69 and 6/20/69 Lone Star Gas Company,Common 554 shares 3/10/69 to 3/6/72 Me17i11e Shoe Corporation,Common 200 shares 5/1/69 to 5/1/70 400 shares 8/1/70 to '2/1/72 Mobil (i1 Corporation,Capital 192 shares 3/10/69 to 3/10/72 Mou~tain Fuel Supply Company,Capital 121 shares 3/17/69 and 6/16/69 National Biscuit Company,Common 20 3ha~es Paid 4/10/69 $345.00 553.20 $14,430 09 52 00 5,975 00 17 00 3 16 50 00 2,182 76 898 20 1,507 20 101 64 11 00 National Dairy Products Corporation,Common 40 3ha~es Paid 3/10/69 New Eng'land Electric System,Common 113 shares Paid 4/1/69 North kmerican Rockwell Corporation,Common 204 sh~res 4/9/69 to 3/13/72 Ohb Ed ison Company,Common 112 sha'res 3/31/69 and 6/30/69 16 00 41 81 989 40 84 00 Olin M~thieson Chemical Corporation, 31 shares 3/12/69 and 6/11/69 ' Cash i~lieu of .50 share as part of 3 for 2 split on 21 shares held 2/11/69 FOR \0.'A R D -20 - Common $1;3.75 14.42 28 17 $26,387 43 " BRCUGHT FORWARD Perm Ce.ntra1 Company,Capital 10 shares 3/31/69 and 6/20/69 Sinclair Oil Corporation.Common 66 shares Paid 3/10/69 Southern California Edison Company,Common 156 shares 4/30/69 to 1/31/72 The Southern Company,Common 226 shares 3/6/69 and 6/6/69 Sperry Rand Corporation,Common 123 shares Paid 5/19/69 Squibb Beech-Nut,Incorporated,Common 15 shares 3/11/69 and 6/10/69 Standar1 3rands,Incorporated,Common 40 shares 3/15/69 and 6/16/69 Standard Oil Company of Ca1iforni~,Common. 70 shar~s Paid 3/10/69 $49.00 73 shar~s 6/10/69 to 3/10/72 615.03 !Standard Oil Company of Indiana,Capital 144 sha~es 3/10/69 to 3/10/72 Standard Oil Company of New Jersey,Capital 517 sha~es 3/10/69 to 3/10/72 $26,387 43 12 '00 46 20 688 74 128 82 15 '38 11 26 30 00 664 fa3 1,079 }1 6,333 25 Tex£co,Incorporated,Capital 122 shares 3/10/69 and 6/10/69 244 shares 9/10/69 to 3/10/72 $183.0·) 1,077.25 1,260 26 Texas Eastern Transmission Corporation,Common 100 shares 3/1/69 and 6/2/69 UMC Industries,Incorporated,Common 100 shares 3/14/69 and 6/13/69 Union C~rtide Corporation,Capital 100 shares 3/3/69 and 6/2/69 . Union Pc,ci fic Railroad Company,Common 100 shares 4/1/69 to 7/1/71 Union Pccific Corporation,Common 100 shares 10/1/71 and 1/3/72 FORWARD -21 - 70 JO 36 -)0 100 00 500 00· 100 00 $37,463 08 BROUGHT FORWARD Unit€d ~tates Tobacco COffi?any,Common 20.shares 3/15/69 and 6/16/69 . White Meter Corporation,Common 489 shares 3/19/69 to 3/18/70 F.W.Weo1worth Company, 75 shares 3/3/69 and 6/1/69 Interest-Lemand Notes CIT Ffnancia1Corporati~nDemand Notes Interest collected during the period 4/23/69 to 12/30/71 Commercfa1Credii Company Demand Notes Interest collected during the period 6/11/69 to 12/28/71 Ford.Motor Credit Company·Demand Notes Interest collected during the period 4/10/70 to 3/24/72 General Electric Credit Corporation Demand Fotes Interest collected during the period 3/11/71 to 12/27/71 General Mctors Acceptance Corporation Demand Fotes Interest collected during the period 6/16/69 to 12/30/71 Interest-Bonds Armour E.nd Company, 4.50%C0nvertib1e SubordL.ated Debentures $100.]/24/69 to 6/9/6~ The GreE.ter Canonsburg In:iustria1 Development Corporatien,2%Subordinated Debentures $500.]/24/69 to 6/9/6~ Sinclair C·il Corporation, 4.375%Convertible Subordinated Debentures. $800.]/24/69 to 6/9/63 Interest-Income Certificates Mellon National Bank andrrust Company, 5%Income Certificate,dated 1/8/69 $20,000M 1/8/69 to 4/1/69 Interest-~ortgage Mary A.Gayman,6% 1/24/69 to 8/1/71 -22 - $37,463·08 10 00 1,222 50 41 25 $1,480 60 6,742 29 296 24 473 59 842 10 $1 69 8 75 13 13 $38,736 83 9,834 82 23 57 1,230 56 102 66 $4'9,928 '. 1969 Oct. 1970 May SCHEDULE "B" INCOME-PERSONALTY Disbursements Administrative Expenses 20 Treasur~r,Washington County,Pa.: Pena1ty'on gross 1969 Washington County Personal Property Tax 11 Internal Revenue Service: .Income tax on income for year ending 9/30/69, as foll~s: ,12/1/69 $1,967.15 5/11/70 $140.93 In~erest 2.71 143.64 • $55 82 2,110 79 1971 Apr. 1972 Mar. 2 29 Treasur~r.Washington County,Pa.: Personal Property taxes for years 1970 and 1971 Mellon ~a~iona1 Bank and Trust Company: Co-Exec~tor's compensation " -23 - 1,175 70 2 496 42 $5,838 73 ,-- 1970 Apr. 1971 July SCHEDULE "c" PRINCIPAL-REALTY Receipts 16 Invento~y filed 1 To incr:ase carrying value of 1/2 interest in real estate by amount paid to C.A.Phillips and Son3 for repairs to roof -24 - $~O,OOO 00 593 21 $40,593 21 :====*"== ., 1972 Mar. 1969 Mar. 1970 Feb. Dec. SCHEDULE ''D'' INCOME-REALTY Receipts Ren~s received during the period February 1969 througl:February,'-1972 J Amount transferred from principal-Personalty for eXI=enses Disbursements Administrative Expenses 28 Mellon ~~ationa1 Bank and Trust Company: Co-ExecJtor's compensation Expense;(1/2 share) 24 Anderson and Pollock: 1/2 share net three year premium from 3/20/69 on Westchester Fire Insurance Company Policy Ro.665631 24 Done1d D.McCormick Agency: 1/2 share net three year premium from 3/20/69 on p.gricultural Insurance Company Policy No.FH20-25-92 24 Robert D.Vance Agency: 1/2 share net three year premium from 3/20/69 on Hartford Fire Insurance Company Policy Mo.40FS326393 24 Robert D.Vance Agency: .1/2 share net three year premium from 3/28/69 on Aetna Insurance Company Policy No.45 37 72 6 F.C.Se.avy:Electrical repairs 8 Vance ar.d Westfall Agency: Three year premium from 12/1/70 on Hartford Fire.Insurance Company Policy No.40FS347169 FORWARD .- -25 - $211 00 211 00 141 00 295 00 3 75 126 50 $988 25 $3,822 50 _--:::.=2~6~42 85 56,465 35 ~248 46 $:?48 46 ,e $988 25 1971 Mar.10 BROUGHT FORWARD C.\of.phi11ips and Sons: Payment3 during the period 8/22/69 to 3/10/71 for varLous roof repairs 107 I78 $248 46 Apr. 1972 Jan. I15McVehi1 Plumbing,Heating a~d Supply.Company, Incorporated:Repairs to plumbing and heating systems during the period 6/12/69 to 3/15/71 ' 15 Tom Day;,Trae·h removal 19 Washington Association of Downtown Enterprisers: Annual dues 1969 through 1972 523 26 17 ·50 200 00 Feb.10 Real estate t~xes paid,as follows: Treasur~r,City of 'Washington,Pa.: 4/14/70 City taxes 1970 $683.55 3/10/71 City taxes 1971 683.55 $1,367.lD 7/9/70 Schoc·1 taxes 1970 8/24/71'School taxes 1971 $576.24 611.52 1,187.76 Mar. Treasurer,Washington County,Pa.: 7/16/70 County taxes 1970 $205.20 6/16/71 County taxes 1971 205.20 2/10/72 Count.y taxes 1972 205.20 2 West Penn Power Company: Service'2/19/f9 to 2/22/72 14 JamEs O.Tarr:Payment for one key 615.60 3,170 46 282 39 30 16 16 IVanc.e and Westfall Agency: Net one year premium on Hartford Fire Insurance Company Policy No.40FS363394 from'3/30/72 Hood In3urancE Associates: Net one year premium on Westchester Fire Insurance Policy No.754984 from 3/20/72 52 00 78 00 16 Donald J.McCormick: Net one year premium on Agricultural Insurance Csmpany Policy No.FH58-14-68 from 3/20/72 24 Vance and West.fall Agency: Net one year premium on Aetna Insurance Company Policy 1'10.45::799 from 3/28/72 27 Columbia Gas of Pennsylvania,Incorporated: Serdce.,l1/14/69 ,to 3/16/72 -26 - 78 00 109 00 609 95 I i 6 216 89 $f.,465 35 '·1 EXHIBIT NO,1 Payoents on account of distributive shares: PRInCIPAL-PERSONALTY Mary Morrison Seit1er,Legatee:· Advancement on account of distribution under Item II of the Will: Cash bequest in full advanced 7/1/69 Geo~ge S,Morrison,Legatee: Advancement on account of distribution under Item III of the Will:. Cash bequest in full advanced 7/1/69 William Nathaniel Morrison,Legatee: Advancement on account of distribution under Item IV of the Will: Cash bequest in ful,1 advanced 7/1/69 INCOME-PERSONALTY $5,000,00 5,000,00 5,000,00 $15,000,00 Advancements on account of distribution,as follows: 01a G,Andrews,Residuary Legatee: ·5(5/69 7/:B/69 10/2.2/69 1/.n/70 4U2/70 7/2.1/70 . 1O/B/70 1/20/71 4/21/71 7/n/71 1O/.i9/71 12/7/71 1/.24/72 -27 ;. $1,500,00 1,500,00 1,500,00 1,500,00 1,500,00 1,500,00 1,.500,00 1,500,00 1,500,00 1,500,00 1,500,00 1,500,0::> 1.500,00 $19,500,00 '.,·e Alexander McE1vaine and Mellon National Bank and Trust Company,Trustees under Wi1:of Howard H.Mor~isQ~,Deceased)for George S.Morrison,et a1,Residuary Legatees: 5:4/70 $7,500.00 7/!.5i70 1,500·.00 10/:6/70 1,500.00 1/14/71 1,500.00 4/15/71 1,500.00 7/14/71 1,500.00 10/!I.8/71 1,500.00 12 {7 /71 1,500.00 1/!I.8/72 1,500.00 i .I t ~ -28 - 19,500.00 $39,000.00 I 1 r ,.'..", COMMOM-fEALTH OF PENNSYLVANIA ) e,OUNTY OF WASHINGTON :SS ) ALEXANDER McILVAINE,one of the above named Accountants,being duly sworn according to law,deposes and says that more than six months have elapsed from the date of grant of letters:and from the date of the first complete advertisemen':of grant of !l.:tters testamentary,that the disbursements shown in the ac·::ount have been I made to the parties entitled thereto;and that the account as stated is ~rue and correct as he verily believes. A.D.1972 C2. S~orn.to and subscribed befor:me this l.d day ·:~"....·of '~ 'j i :~.~,~~>no Itl-w Yc4b -:)'~,Notary Pub 1ic SARA M.VAN KIRK,Notary Public Washington.Wzshington C~'Jnty,Pa. l,ly Commi;sio~Explles Qctob!!.r 14,197£. REQUEST FOR DISTRIBUTION dQ'.I .- L,~~ Accountant requests that distribution be detenmined by the Ccurt in accordance with the Petition for Distribution to be offered in evidence at the audit of this account. r .....•• COMHOKWEALTH OF PENNSYLViU'UA ) SS II Com-TY OF WASHINGTON ) ARLIE W.JTT,Trust Officer of the A.D.1972 I '- MELLON NATIONAL BANK AND TRUST COMPANY,one of the above named Accountants, bein~duly sworn according to law,deposes and says that more than six months have elapsed from the date of grant of letters and from the date of the =irst complete ad~ertisement of grant of letters testamentary,that the disbursements s~own in the account have been made to the parties entitled thereto;and that the account as stated is true ~nd correct as he verily believes. 'lik-tdlJrt7TrustOfficer St70rn to:>and subscribed before lIle this d'1t4 day of /~ .",2 .'~'':::'2~'~ .~-:'~~?t 1 "f"'~::-~:1J):-/LI.,~~.~.• '-·~··dI:.~R.~_.#''"'[..#,..:~.....~,.':-;')f·;..i Iiotary Public .....r'~..".~~('.;r;.~"loi •DOOORES .P:MEREDITH,Notary Plblic /,'~\\:-,:.,:-,.·;-'Wa:shir.gton.Washington County.Pa.~.h ."•::---:.",\1y Commission Expires.,~'.,,)•••.,'January 28.1975 r _,.'''\: REQUEST FOR DISTRIBUTION Accountar.t requests that distribution be determined by the Court :in.accordance with the Petition for Distribution to be offered in evidence at the audit of this account. Mellon National 3ank and Trust Company, TruSt Officer ----------------------------~~------------------------- , Obseler .Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION , In compliance with the Newspaper Advertising ACt of 16 May,1929, P.L.1784,3iE amended. Commonwealth of Pennsylvania,County of Washington,SS:. Personally appeared before me,a Notary Public in and for said County and State,Ri.c.h.ar.m s.CQw.an ,who being duly sworn according to :aw,deposes and says that he is the S.e..c.r..e.taxy . of the Observer Publishing Company,a Pennsylvania corporation,and its agent in this behalf;:hat the said Company is the owner and publisher of the Observer-Reporter,succ'essor to Tn.e Woasbington Observer,established September 18.1871,and The Washington Reporter,'established August 15. 1808,a daily news,paper of general circulation,printed and published and havin'g its plE.ce of bus,iness at Washington,Washington County,Pennsyl· vania,where it or its predecessors have been established and published continuousIy fur more than six months'prior to the publication of the notice hereto aHached;thllit the printed noti·ce or advertisement hereto attached is a eopy of E.n offickl advertisement,official notice,legal notice or legal adve,rtisemen't exactly as printed or published in the ObSierver·Reporter in its regular ed~tions on the following date or dates;.. ..........................._~.~p..r.g.~.!:y J.4..t ?.!~!!.~L ..?§.J Y?..~.9 .. ·that neither tiloe affiant nor the Observer Publishing Company is interested in the subject matter of said notice or advertising and that all of the allega- ~~""tr~:.lbi.affidavit ..toth·:~·'1IY~'Z1~ Sworn to and subscribed before me this,...~~_..day of......~.~.~E.~~.~Y.......~g;;eir~pil!,,,m WASHINGTON,WASHINGTON 'OUNTY MY COMMISSION EXPIRES MAY 6.1912 ,CO'~XEtU'.i'Q1's?NOTIC~ESTATE'OF'H~wefil)H.Mo;isbn'}J'a 'k/a H.H;Morri~a/k/a HowardN:orrison deceased:late of Washing.;ton,Wasbington '~ounty.Pennsylivania.,;.. .o,l,•.Letters Testameritary upontpealJoveestatehaving.;,been grantedte,the undersigned~otice is hereibygiventothOSICjjjdebtedthereto.tc make immediate\"payment andtcthosehaving\claljris or demands; tc present them for setUement.Alexander McIlvaine andMellonNational..Blink and TrustC)mpany.Co·executors 4(0 South Main Street'Washington,Pa.15301 '.Alexander McIlvaine 33 West Beau·StreetWashington,Pa.15301 . AttQxney, ,, 1969 63 SOUTH MAIN STREET Washington,Pennsylvania (PUBLISHED BV WASHINGTON CO;JNTY BAR ASSOClATION) Estate N~ The Regis::er of Wills has gralJted let;;ers. testamentary or of administra:.on.in the following estates.Notice is hereby g:ven •to all persons indebted thereto to !Lake payment without delay and to those hav- ing claims or demands to present them for settlement to the Executors or Adoin- istrators or their Attorneys. • • • • • • • • • • • ••.• •D • PROOF OF PUBLICATION In compliance -.vith the Newspaper Advertising Act of May 16,1929,P.L. 1784 Sec.3.paragraph (n and (25). COUNTY OF WASHING'tON1 " STATF.OF PENNSYLVAllllA i ss. Personally appeared befcre me,a Notar?Public in and for said CO'Jnty and Commonwealth,CHARLES C.KELLER,who,being duly sw,)rn,deposes and says:that he is the Editor of the \;TASHINGfON COUNTY REPORTS,the official legal period·ical fo_'soid Washbgton County,publis!JJed W'eekly having its place of business at WashingDn,Wasbingto:l County.Penn:ylnnia,and is act- ing as its agent in t'hi:behalf;that the said WASHI~.JG:'ON COCNlY REPORTS was estabiishe:l 0:1 March 31.1920,and was des~nated as the official legal publication for Washin~ton County.P~:lnsylvania,by :>rder of th~several courts of said County.dated November 11.19,~O;that the prbtec notice .Jr adver- tisement attached hereto is a copy )f ;;notic-=:or advertiseme::t,exactly as printed or pul:lished,which appea:ed in the said legal periodical in its reg<llar issues on the following dates: MORRISON,HOWARD H.,L/k/a H.H.MORRISON,a/k/a HOWARD.MORRISON,Dec'd. ,Late of Washington:Wash,ington County,Penna.Co-executors:Alexander Mcllva·.ne &Mellon National Bank and Tnst Com-pany,40 S.Main St.,Washingto::J.,Pa.15301 . Attorney:Alexander Mellvair.e,1:3 V'T.,Beau St.,Washington,Pa,:.5300. .......~~-day 0 ~..•.'ff.......... . .......~..f!!.,.ra _--=- .No 'y Put.te KATHERINE C.VARD,Noy{rJ PiJbllc WAihlngton,Washin~tln(P'"Pa. My Com 11lsslon I;.xpir,es Novenber 1,1969 ..._feb.r:u.a.r¥...2'O.,.2.7.,-..19.69.. ...__Vla.I:ch.._6.•...1.9.6.9 - . that the affiant or the corporation in behalf of which he is acing is not interested in the subject matter .)f s<.id ':lOtice or advertis:ng and that ali of the allegations of this affidavit as to the time,place and <:haraet~r of the publication are true. /)//'./7t:::110 &UU ,j ..,'t)o(,:. tt, - '-. . .- ..,.-• ~t-·- \, e • '.' - /. • -......., 1. ____~__~~~.O~__~__ In the Court of Common Pleas of W,..u:jhington County7 Pennny1vn.nin. Orphans I Court Division No.158 of 1969 In Re: Estate of HOWARD H.MORRISON, Deceased. OPINION (Marino,J.)...-...,/t.h."._.--.--,......., .... ,II ~:::-..f'l ("-.~.(J t':'-j' ..1 ...- --..--i •~",.I -....... t ..,, ,..I ...()("_,-.."'.r.. '-'''>'-"-..r .. -0 ,..:;;.J>C.) 1--"'> ORPHANS'COURT DIVISION (COURT OF COMMON PLEAS) WASHINGTON.PA. ~2 -k. \\ "llIlI ,J • I. 'i ill THE C:JURT OF COMMON PLEAS OF WASHlliGTON COUNTYI PENNA. ORPHANS'COURT DNISION IN HE: Estate of HOWAR:J -H.MORRISON I Deceased. ( ) ( ) ( ) ( 'IIII Marino,J. il ll !il OPINION January 2..57'1973. I Howard H.M'Jrrison died testate.VIe are requested to interpret! Alexander McIlvabe,the scrivener of the will,was permitted his will so that Clea Andrew is awarded a life interest of one-fourth of be income in ,said estate and a remainder interest of one-fourth of the trust .~established by said will. I I Testimony was heard,mainly of the favorable conditions of the ~I relationship of Clea Andrew to the decedent when ste worked for him many I years ago in his drug store,and thereafter.No objection was made to thisi~testimony 3.nd we feel that it "vas proper as it described the surrounding circl,;_mstances of the decedent at about the time the will was written. I Ii over objec-:.ion to testify.It was objected to because the scrivener may not testify as to the intent of the testator.Several cases were cited,the last being Pew Trust,411 Pa.96 (1963).On page 107 of said opinion,we find: he was surrounded;and these surrounding facts and circumstances include th _ , condition of his family,the natural objects of his bounty and the amount and character of his property:Woodward Esta;:e,407 Pa.628,640;Britt Estate,. 369 Pa.450,455;Nevllin Estate,367 Pa.527.[f': We !nave no quarrel with the mc..ndate of this case in respect to admissibility of evidence.We could add that if the evidence aids the court to determine the meaning of the written word and ti.1e actual intent of the I testator it is admissible.Such was the testimony of Alexander McIlvaine, .Esquire.He was not explaining the intent of the testator.He was merely relating facts which he knew that the testator had in mind when ie made the provisions which he did in his will. It is unfortunate for Clea Andrew that 1\11rs.Ola Morrison decided to take against the will of her husband,but that was purely her decision to make,in whatever manner it might affect the remainder of the will. The will is clear in this respect and requires no interpretation. The court W'ill not change its provisions.The interest of Clea Andrew is _ forfeit. v ./"J. -2- ====j]'~ "" "" oe., IN THE COURT OF'COMMON PLEAS OJ,<'WA.SHINGrrON COUNTY;f'l:!:NNA. (ORPHANS'COURT DIVISON) NO.158 of 1969 IN RE: ~11 I,I ESTATE OF HOWARD H.MORRISON, e e DECEASED I ~, t. ~ EXCErTIONS ON BEHALF OF CLEA ANDREW '~::~ ATTORNEY AT LAW' SHERMAN H.SIEGEL ,......--. II . j I j, I { r-··'.-."..... l..""'; .-i·- ,,..) ........'.J c;:'1~•..' ,~:.; -0 1-.,,:):>-(f)~..... WASHINGTON,PENNSYLVANIA AND NOW THIS 31st day of January,1973,the within Exce~tions are diredted to b filed and placed JJ.poii":the next Arg~ume.n:t Lis{e-:..-..."".....,.....----'"~~~,.,...,~tl-.-.,...i I"....-c_ ~•(/1 ".~;:;::,,:::...--~--\:::::;-;:....,,.'.... " ''--".--I~\..1~)-","~f~r:('!'~~~:;rr:,-'---~:;:;~._... <.'":>..,~ •.'-y'\....J .............;·-1··,·:..••..-,-- }'. 'rI.. t ! e- q ...._.J "- :h ...:;....'h \ .~. ,>." ,~. -~..~~.',. IN 'THE COURT Q~COMMONPLEA.S',OF WASHINGTON /COuNTY.',/PENi~sYLVANIA-"'...i~'..,.-'-".'~..'*,I' (ORPHANS ':COURT DIVISION)...\ IN RE: ESTATE,OF NO.158 of-1969 HOWARD H.MORRISON; DECEASED ) IEXCEPTIONSTOADJUDICATION, AND OPINION ON EEHALF OF ' CLEA ANDREW----------'-.,------.,----:_;,~. AND NOW,this 31st day of January,:197 3;~Clea~ndrew, ;~. by her Att'orney ,Sherman H.Sie,gel,Esquire;'excepts 'to:the'," Opi,ni,on and Adjudicati.on of the '!"e'arned'-Judge","in the 'above ~.' , t captioned procee"ding for the following rea'sons,:' 1.The learned Judge :erred in fin<:1-ing that "tile, interest'of Clea Andrew':!"under said will"isf'orfeit." I . ,i!'2.The learned Judge erred ,in overruling.claimant's,' •"1 •.'"• " objections to the offer of ~ounseT for the ~es'tate:'ir cor_ri~c't~on with the 'test'imony of Alexander W.McIlvaine as :tile 'dffEi;st~:ted.' that the wi tness 'was 'to testify "what the "decedent's .,interitions +".'.... werewheri this Will was'writteri.II (T.28 L said testimonY(bE?ing',' I :''-'',-I •~1 ".',;~.~,:'1 '(.~~'.I ,j I:::'~.I ,,(lj , ",. 3. .."~. The learned Judgeer'red in over~uling.clai;n'3,pt's',,, inadmissible. .;,' t' '. " objec'tions'to the testimony of Alexander W.'McIlvaine:~'a:~'to,tl1-e test'ator'sinteritions ,(T.33, 36,4l),said testimony being ~ ~ •.,'. 4.Thelearned~udge:erred in overruling claim~nt's objections 'to thetest'imony of Alexander'W.McIlvaineas·'to: ~',:', .'.'1; ,",...,. ~. instructions giveri him by'the 'tes'tator.(T.31 ~t seq.)p.a,:s said' test'imony is inadmissible .P'eriroseEstate3T7 P'a'.''4'4'4.,...... 5.The learned Judge 'erred in not a~arC!-i!1g toClea:.,.~. .l-\ndrewa life 'interes't in one..;.fourth of'the income":and a rerriainde"i .. " ,, ,> interest in one-fourth of the'trust established by the'Will. I l ....C' ..• 1ft:.. I hereby certify that the foregoing excep'tions 'are not filed for th~purpose,~f delay btit bedause Exce~tant veiily believes 'that .,_t. ~ ,I _~... l'\ _/ ---.-.",--I~ In the Court of Common PICllO of Washington County,.t->euusylvauia Orphans'Court Division No.lfiS of 1060- ----- --- -- -- ---- -. In Re: '..........."-~ - ,,,- -. ~l, Estate of HOWARD H.MORRISON, Deceased. OPINION (Simmons,J.) ..--..e..u ~'-r:::f "', 'f -- .,•0-J~~\ ~~:::oif::r'l .....'"j V)G':)c: -:-~...{n :::;:(I')(0.....-/[""")<;)::-:f-:::::..,- -..r-, ........J"\r ,;;.:::=- •-:-I•1-::-;-:-.r·-_ h.Vi (~) '..):...., ~--'~'- ".'-~ --.,'I.......,- 10 CJ ORPHANS'COURT DIVISION (COURT OF COMMON PLEAS) WASHINGTON,PA, "- ~ ~2 ._.._.,1.:-__..__.__._...0 _............:=.L •t· IN THE CCURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION INRE: Estate of HOWARD H.MORRISON, Deceased. ( ) ( ) ( ) ( No.1E8 of 1969 SIIVIMONS,J. OPINION sePtember~S'11973 On January 25,1973,Marino,J.,filed an Opinion wherein he interpreted the will of Howard H.Morrison in the acove captioned matter. The Learned Judge found that the will was clear on its face and that when Mrs.Ola 110rrison elected to take against be will of her husband,the future interest of Clea Andrew was defeated automaticaEy under the terms of said will. On the 31st day of January,1973,Clea Andrew,the beneficiary under the will of Howard E.Morrison,through her attorney,Sherman H. Siegel,tOO~{exceptions to the Adjudication and Opinion of Marino,J.,above referred to.In due cqurse;argumept 'on said exceptions was heard by the Court and it is the opinion of the Court that the finding and adjudication of Marino,J.,should be sustain-ed.The Court here snd now finds that the will is clear on its fa'~e and the testimony ofAlexander JvlcIlvaine,Esquire,is nof neceEsary in any way to interfret what the decedent's intentions were when the will was written. ~I • The Court in sustaining the Opinion and Adjudication of Marino, J.,1S now specifically ignorhg all of the testimony of Alexander McIlvaine in coming to its conclusion inasmuch as the testimony of Alexander McIlvainE is not necessary to the conclusion reached by Marino,J.,and/or the conclusion now reached by this Court.As stated by Marino,J.,in his Opini.on,the will is clear,requires no interpretation,and the interest of Clea Andrew has been defeated by the election of Mrs.ala Morrison to take against the will of he!,husband. By the Ccurt, .~~ C J. -2- •/ j NOTE-Rule 6:\requires appellant,immediately upon entel'ing his appeal,to serve notice thereof on the opposite party or his counsel and to file promptly in the Court below proof of the service of sueh notice. IN RE:No.158 of 1969 x~:R~xxx~x (Number in court belo~) ESTATE OF HOWARD H.MORRISON,DECEASED To Appellee or his Counsel: You are hereby notified that on ~O~c~t~o~b==e~r~1~8~,~1~9~7~:~~_ an appeal was taken to the Supreme Court of Pennsylyania in the above Clea AndrewMarch list for the Week Of A~p_r_i_l~$~,~~~~~..--~ entitled case at No.~5 Attorneys for Appellant. _I"------,t'1te...-.::...-1--L...-q 19?jt hereby accepted. FILE IN COURT BELOW • z -0z·~ !3.f-'fJ Ul CD 00"Ii ...·0~.H1 r:f CD....o~- -...;:.- .~ .;" •Rule 56. RULE 56.Forthwith upon entering his appeal,appellant shall serve notice thereOf on the opposite party or his counsel;on the stenographer who took the testimonY,'if the official transcript thereof has not been fred;also on the judge who made any ruling or entered any order,judgment or decree,of which appellant complains and the reasons for which do not already ,appear of record;and shall promptly file in the court below proof of the service )f such notices.' A failure to comply with this rule and promptly to serve no tice on the court below,with a concise statement of the mat- ters complained of and regarding which it is alleged the reasons therefor do not appear of record,may be considered as a waiver of all objections to the ruling,order,judgment or decree in question.On the receipt of the notice here re- quired,the officiaLstenographer shall forthwith proceed to have his notes transcribed,approved and filed,and the court below shall forthwith file of record at least a brief statement,in the form of an opinion,of the reasons for the ruling, order,judgment or decree therein referred to,or shall specify in writing the place in the record where such reasons may be found,and,this opinion or writing shall be attached to the record and printed as part thereof.(See Rule 22) 1.Chartiers Valley Building &Loan Ass'n v.Ende,281 Pa,396,397,126 A.763. i, ESTATE OF \r. '.H()~qARDH.H()RRISON~ DECEASED No,158 .. To Honorable --,--l?_A_U--,-,L_'_A_,._._S-----'·~_!VT_.-M_()_N_S _ Pursuant to Rule 56,printed above,you are hereby notified that on Octobef:'18,1973 an appeal· omplains of the following matters,the reasons opinionforwhichdonotappearofrecord: was taken to the Supreme Court of Pennsylvania.in the above entitled case at No.45 March Term,19 7.11 by C1ea.Anerrew October 22"1973---'-----,Service'of the foregoing notice is hereby accepted. To J_a_c.-:q=---u_e_l_i_n_e__H_a_rnm_o_n_d ,Stenographer: Pursuant to rule 56,printed above,you are hereby notified that on _O'----c_t_o_b_e_r------=:I.'____..-'____8'.::.;~;_1_9_·_7_3_=_:'____·__an ......, ,r 74 ,Service of the foregoing notice is .he~eby accepted.a ,-October 22,1973 appeal was taken t,o the Supreme Court of Pennsylvania by C1ea .Andrew ~:'/ FILE IN COURT BELOW ...•. ...It.l"....""'.'••~.,....I,'-- '. I ,'"t\ L .' 'Vd "08 N01~NIHSVfA ST1IN\.lO U31SIEl3tJ ONIHvW ll~ISSnB I '2'E'Wd 22 no £L"6 &a3"~II~~ ( I'",I •I;.-j,tA i•,,11 "/ ,/ --..~..::..-. 1 IN THE CQUhT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA O.hPHA NS'COU.HT DIVISION IN .D.E: HEA .HING ON AUDIT II'ESTATE OF I',HQ.W~.hD.H.MO.H.i:\ISON,a/k/a .H.H.MO.H.HISON.a/k/a <I HOWA.hD MOh.HISON, 2 <I>¢Deceased. IIIz2! III Q, No.158 of 1969 BEFO.RE: APPEAhANCES: TIME: THE HONOhABLE P.VINCENT MAltINO, Judge of the said Court. ALEXANDEb McILVAINE,ESQ .•of Washin~:on, Pa.,representing the Accountants. ADAM L.SANDE.HS,ESQ.,of Washington.I 9.•• representing Ola A.Morrison,widow of deceased. SHEhMAN H.SIEGEL,ESQ.,of Washington Pa.,representing Clea Andrew,beneficiary unde r the Will. WILLIAM D.PHILLIPS,ESQ.•of Washingtorl. Pa.,representing the remaindermen. Tuesday,May 16,1972.at 10:00 o'clock A.M .•EDST. THE COUhT:Number 158 of 1969,the estate of Howard H. Morrison],deceased.The Executors are Alexander McIlvaine and Mellon National Bank and Trust Company and the attorney is A12xander McIlvaine.Mr.McIlvaine? Mh.McILVAINE:If the Court please,Howard H.Morrison died Jan uary cI; 2..> >=u: 2 2. III0.. Z.o...~z :cUIcI;~ ~~II:ןm Q .J~U Q:::l., :I:~.. iiiI:IIII-a:o0..111D: I-IX:::loU ~o j;: '"o ~4 1969.The administrative details of the estate are practically completed.There is an agreement with 1\.11'.Sande rs who represents Mrs.Morrisbnl who took against the Will that certain adjustments will be made in order that she take certain assets in kind.Those matters have not---the dollar amounts have not been determined, but will be in the next few days and will be submitted to the Court, together with the proper elections.There are no administrative cor.3plications that I know of.However,we make certain suggestior s as :0 the reaward of certain Pennsylvania Transfer Inheritance Tax and there will be a reaward of $21,000,including an undivided one fou:'t~in realty at a value of $~O,296 .6"Q.)l Also,Mr.Sanders of the local Bar represents Mrs.Morrison and is present today. W.D.Phillips represents residuary beneficiaries.Mr.Biegel also has indicated he has a clairp in this estate.Other than that,I think that all administrative papers are here for the Court. We have the closing letter from the Federal Govern nent. THE COUhT: Mh.SIEGE]J: Mr.Siegel? If Your Honor please,I'd like to enter my appearanc e L_ for Clea Andrew,one of the beneficiaries named in the Will.In thi~ 3 Will,Your Honor,the decedent left certain pecuniary legacies to my client.In Item five of the Will he left her $5,000.OOr and his shares of Comsat stock.And then after payment of other legacies, which included a legacy,another l~acy of $3,OOO.OU to Miss Andr w, he left everything in trust with the income to be paid to his two brothers and sister.And as each of these brothers and sisters died then the share of that deceased life tenant was to be paid to three nephews and my client,Clea Andrew.So she would get a one fourt of :he income as each of the brothe IS and sisters died.At the clos of the Will the decedent provided that if his wife elected to take ag inst the Will,then the language is that the bequests herein made to ClEa Andrew and thes e other pecuniary legatees shall thereby fail. "And I direct that the remaining beneficiaries named herein shall share,after payment of the bequests to brothers and sister,the residue of my estate."We feel,Your Honor,that this language clearly vitiates the pecuniary legacies that were bequeathed to Cle Anc.rew,but we feel that the language is not clear enough to invalid :e the bequest to her as a beneficiary under the Trust.We think that the language of the Will is ambiguous and probably would require testimony to apparently clarify the intention of the testator in this connection. THE COUhT: Mh.SIEGEL: What would be the necessity for testimony,Mr.Sie eL? The decedent says he directs that these bequests shall failr and then that the estate shall be distributed among the re:naining beneficiaries named therein.Miss Andrew is a benefici ry under the Trust. 4 THE COUhT:I understand that fea tu re of it.But what I am wondering is how oral testimony is going to benefit the Court in interpreting thes e provisions of the Will.I think that even though th?y might be ambiguous,the Court can succeed in an interpretation of thEm. Mh.SIEGEL:Well,we felt,Your Honor,that we would be ,inJa p osition to offer testimony to show that Miss Andrew was a favorite niece of this decedent~and that he favored her over the other legat s who are named in the Will.And thus,we would attempt to show tha when he used the word remaining beneficiaries,he intended her to be included as against the other four named pecuniary legatees who are named in the Will,and whose bequests were also invalidat j. THE COVhT:All right.We will determine pres ently whether we shall have testimony.Mr.Phillips? Mh.PIDLLIPS:Your Honor,I wish to enter my appearance .!on beha of the persons mentioned in Item S1.Wl'(E).Specifically,Donald HO\i/ard Morrison,Betsy Morrison,George Morrison,Jr.and Betty Jean Morrison and William Morrison and Lois Morrison,his wife.Our position is that there is no ambiguity in the Will and the operative effect is that Clea Andrew is eliminated as a beneficiary under that portion of the Will. THE COV liT:YOlll!rrclaim is that she is eliminated entirely? • Mh.PHILLIPS: THE COU.ttT: Mh.SANDEN): night. Very well.Mr.Sanders? I want to enter my appearance as attorney for Ola 5 A.Morrison.the widow. THE COUi:-.T:Are there any other counsel that wish to be heard? The Court is inclinedW0:per mit Clea Andrew to present such testimqny as might become relevant in the matter to aid the Court in its inter pretation of the various ambiguities,if any.And we will fix a date for hearing said testimony.And of course,all counsel will be invited if not expected to attend. is not protracted. Mr.Siegel,the testimony proba ly M.h.SIEGEL: ample. THE COURT: No,Your Honor.I would say half a day would be If we don't have too many objections from counsel invDlved.the Court would like to hear this matter on Wednesday, May 31,at 1:30 a;>.M. Mi\.PHIL~IPS:I have a conflict.If it's absolutely necessary that we have to have it on that day,that's Argument Court week,Your Hon :0, downstairs. THE COUhT:That can generally be arranged in Argument Court. You can tell them that you are going to be busy up here and they will make provision for that.Are there any other matters to be brought to the attention of the Court? (NO l-iESPO NSE ) • THE COU.t\T:The audit of this account is ordered closed by the 6 .- < 2 oQ>:;: (J"zz...Q. Zg IJZ X~«~ .,:. ~ II:I-III C ..I0( UQ :::J., x~N viII:~II:oLIIIII: l-ll::::JoU ..I0(oii:II.o Court with the exception of the matters just adverted to. ( AUDIT CLOSED) 1 hereby eertlfy that the proeeedl .qs and evidence are eonta1ned fUlly and accurately 1,n the notes taken by me on the hearlnq 01 the above causG,and that this copy is a correct transcrtpt of the same The fore901nq record of the proceedings upon the hearing 01 the above cause Is hereby approved and directed to be flied. 1.. ,1 ' • '" ",'i,r)""'7~~~..v ,..;c "',- .. >'/!"'" ..'. " (f) Z -I.-..!i1 1 -r- oO~ ",'"'u ,- '!>.(n rrn f"-"'-.·~'.. e ~tl'.;tq:r Qrnurt nf <1rnmmnu 'l:ran nf lIaaq1"gtnti <trnuuty ®rpqaua'monr!·miniainu .. In thEi matter of the Audit of Account in j Est~te of ·Howard H.M9rriso;f<i/k/a,,~H. H.Morrlson,a a, Howard Morrison TO T~E AUDITING JUDGE: 63 -69 -1'58No._ Enter~.----"'m",;y"--,appearance for -"O<,.l..,a""-....A.........--"M...,o..u.r....r~i...s......o""n-"--','--..!.w'-"ri"-d~o'-'w:.!.-.,.c""f~--:-__ deceased 16th day of.__---:M:...:=a""'y ,19--ZL N.B.-Counsel shall,by 'separate paper,present a concise statement of each claim,w,ith supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribu,tion shall file a separate concise state- ment in that regard. 'Vol').'..,'\..'s·"r.·\'\'.c:J:ma,hi,Q ;.'-;NIH YUh' ""'l'-~II"'I''..1"1 I~SICl3'U~i I I iN';",:itU·;'::.-/.1.:.;'\oJ'o (1}1t~;H~1;V'~tfiilj ss nH 6J 21 Wd 6 AVW hL6 t'O'3l J .~. No.63 -69 -158 In re Audit of Account in Esta:te of Howard H.~orrisoq-,,a/kia, H.H.Morr1son,a/k/a,Howard Morrison AUDIT 'rarripr fnr Appraraurr • FOR CIa A.Morrison - Adam L.Sanders Attorney ~2 ~lt""t1]e e <trnurt nf <trnmUtnu (@rp4aul1' e'leas nf lIas4iuginu <trnurt minintnu <truuuty In the matter of the Audit of Account in HOWARD H.MORRISON,H.Esta:te of 1 ~., MORRISON and HOWARD MORRISON, deceased TO THE AUDITING JUDGE: 158 of 1969No._ Enter my appearance for C.lea Andrew,beneficiary under the Trust created unde~Ite~VI of the dededent's will.Claimant clains 1/4th of the "income from said trust afte~the death of each of the three "primary beneficiaries and 1/4th of the principal remaiLing of the trust at the death of the "last of the three primary beneficiaries. 16th day of ~Mu:;aI.:lY~1 19~ N.B.-Counsel shall,by separate paper,present a concise statement of each claim,w.ith supporting calculation of any interest claimed.Objections to an account as filed,shall be conc"isely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. FILE,D, :>,;.''7lf MAV"9·PM'1"2 Z·():.. .~ R"U:Is·'s..,-r r.~,"lt.I')'UIi:UY!. . .t I..'.Wl:r\V.J.I,"(.\'i RE:GISTFH Or wru:.s ·i~'fAS HIN {~r.CN C0'.,PA.. No.158 of 1969 In re Audit of Account in EstaJte of HOWARD H.MORRISON,H.H. MORRISON and HOWARD MORRISON, deceased AUDIT .e .'rartipr fnr appraraurr FOR Clea Andrew,Beneficiary ~.:- Sherman H.Siegel,Esquire At~orney ::~~2 ~ • 3Jn ,t4t (@rpqunu'QIourt of lIauQington .QIounty In the matter of the Audit of Account in / Estate of_H_O_W_A_R_D_H_._M_O_RR_'_I_S_O_N-','---l a/k/a H. H.MORRISO~, Deceased TO THE 'AUDITING JUDGE: No.63-~9_-_1_S_8 •~x~Ji~A. my AccountantsEnter-:.....appe~rance for _ ~.--=:------------------:-------'L;;Ef---.-T--i!.a--..,tC~..f ~ 1_6_t_h__.day Of Ma---=-y ,.19_'1_2_ N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporling calculation of any interest claimed.Objec~c'ns to an account as filed,shall be concisely stated.in a separate paper. Council suggesting I;roper'distribution shall file a separate concise B~ate·. ment in that regard. No.63-6,9-158 I,f§XXX~~A. In re Audit of Account in Estate of HOWA,RD H.MORRISON, a/k/a H.H.MORR!SON,. .ueceasea AUDIT e. 'rntript fnr '!\pptnratttt FOR' Accountants .e;' "'V d •.0C)I~J ~:)HIHS'V lAo SlllfA .~()d.1.1.S\~3 ~ ON\H\j~YI3SS0tl .......,9 6\2\Ud 6 A~'ri hb ALEXANDER McILVAINE ·0 "3 l \.3 Atto=ey e PETITION SUR AUDIT e IN THE ORPHANS'COURT OF WASHINGTON COUNTY Testate Form .Estate of ~~~~.~~..~~~.?!.:':~~~!?:~~.t.~l.~L.. H.H.Morrison,a/k/a Howard...................._-__.-___. Morrison Deceased .63-69-158No . Fiduciary.~J.~.~~.~~~'!..~~g~~.tI!'.~..~.~~..~.~.~~.?~ National Bank &Trust Co.,Co-Executors Election to take »mrlexor Against will.(cross out one) Date of ,January 24,1969 -Date of February 5,19E:9 Decedent s .death ,,.""",'"Grant of Letters ',"""'"..,.-. Th' . h First and Final';".~.:.f',d'h'tIS IS t e account I e In t IS es ate ...If there have been former accounts filed in this estate,list file number or number and ·term . None Date Election Place of'3.egister of Wills .Filed ...-'!.~~y..}.L.~~~.?.....Record'_.?~~~.~.~~~~~..~~:-: corder of Deeds Office -Washington County Name of,surviving spouse .9J~.!::.!..M~EE~.~.?~..__...:_-':..:..:.---.------_.__. List issue;wliere\materia/: None Did decedenH:narry after e~ecuti~:m of will?(indicate):t(JeX No.Any children born after execution of will?(indicate) ~o.·!f ans~er yes,~am~them ~__ -. •__._-_____j..•.._-_.:____.;)_. -Legatee!!Relationship Interest Fiduciary,if deceased or not sui juris Mary Morrison Seitler George'S.Morrison J ~.c William:tlatJiaMe~¥brrisqn-; Ola A.Morrison --~-'-.·c.~'1"Clea-Andrews,Item V and VI) Janet Ely,Item VI ) Evelyn Breckinridge,Item Vl} Marjorie Breth,Item VI ) Ann McNary,Item VI ) Sister Brother .(}. .Bro.ther~ Wife r;....... Pecuniary bequest -Item II .•also income beneficiary of re siduary trust Pecuniary bequest -Item ill,also income beneficiary of residuary trust "Pecuniary bequest ..Item r.,r,also income -'-beneficiary of residuary trust. Election Against Will filed 7/3/69 Revoked per Item XII of Will by Widow's Election Against Will . List,'.if exceptions to above:Adeemed:Revoked:Lapsed: Elec{Andrews ,_Janet Ely,Evelyn Breckinridge,Marjorie by reason of Widowl s Election to Take Against Will If partial intestacy,give facts: None Abated:Give Cause: Breth and Ann McNary Notice to interested _parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice'(Court Rule'No._9 par:agraph C:Section 6:Subdiv.isiqn.d -rece.iye.d written.nQtic~of the filing of the accountandofcallofaudit?Yes.J .M«.X ..I -~.-,...• .NoneIf·any exception give cause . File copy of Notice "'. and date of maiii ng ?~.~.:~~p.y...?~..~~~~~.~.A~!.~.~.~p.?:~L~~.c ..~.9.If . to ."-•..,."r'J r";'~".--r-- 'f' I b' h /1',f·F d'E 'T R ,Yes;Copy of return'&closing letter filed here-s estate su Ject to t e hiJr.9,0 .a ,e~~ral ~tate a~_eturn,....with......•.................................................................... Actual pay~ent m~de o~:Pennsylvania Transfer Inheritanc~Tax.Amount $?~.~.?~~.:.?~~. If the Will makes any portion of estate subjetf to a life-estate,'give name and birth date of life tenant... ,Not Applicable -Executors wish to pay presently all taxes including remainder interest in ·::·····-residua·ry··t'T'tCst·······················..·····-.-. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied, -f ", None _-r -T~ ,, ..):~ ~,~ ,, ",.'-r~'"~-\Give~eference to'such parts of the will as require interpretation by the Court;.0 ref~rence to all questions re- quiAng adjucHcation~and~a statement of any other facts deemec;!!1~ce.§sarYJor ,ttle'pre'R.Qr~tion of-the adjudication: "'1'-,'\----~----~,,,/' •.....').......~,_1 Item VI and Item XII of Will as affected by Election Against Will. Tr,w."\ Reconstruction of trust provisions of Item VI of:W.ill including language,of' -':VI (EJ,:{F)',(G),:anq,('H)which dire'cts trusteeacti,orrs after death:of ",'.-;-",')"r :- beneficiaries named in Item VI (D).-r-'" ....._,""';.,, ......-r r, --~-....,:' !:.- .," 458,463.46$. $100.03 341.32 15.99 ~rip.cipa1-Pe:rs.ona1ty l;Q.c~me-Pe r e.onalty.I,·.,.I l~cRme-Rea1(·~y ~.~ ..,r'1-8aj~'n~e for distribution per account, Itemiz~any additional debits not shown by account: •Se~Attached Exhibit:" Total additional debits (Add) Itemize 'i!my additio~al(cr~dits not shown by account: $....457.34 ~~.~__.. $1,230.77-...............................-.._-- r -$'457:690'.03r~.-..-.....-~_...~-...~.~_.-_....~.:: " ::'"$760.54 454.24 15.99 '! Principal-Pers:onalty fno(j)me-PeI'sonalty Income -Realty Total additional credits (SubtraCt) ,Balance for"distribution:.....' I ....• ."'1 r ,.............~. If balance for distribution is not in cash,list each"it'em held,in kind,giv,ing appraised Value (or distribution Value); '". ,"",- ,'S~e Attached Exhibit ....."-,, \...J "'[)- ,, -:---.. e e ,~~c -7---~~'--- a' $~5,OOO.00 21,000.00 .$42 000.00itemizedelec\ions If Family Exemption claimed by Petition,give place of Record:~.':~.~.!?~.~..~.~~~~~~_ . If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.. Lis~any advancement or di~tribution on acc;ount that has been made and nature and amount of same:Pnnclpal-Personalty \Per Account), Mary Morrison Seitler,Cash beauest under Item II $5,000.00 George S.Morrison,11 It "II 5,000.00 ,".WilliamNathanieIMorriso~"II ""5,000.00 ~:.,.'Income-Personalty:. Ola G.Andrews Morrison,Residuary legatee per acc't $19,500.00 Ola G;Andrews Morrison~TResiduary legatee per audit 1,500.00 $21,000.00 Alex.McIlvaine &Mellon l'lational BaILi<.&Trust Co.,$_Re sj,duary TrU§itee -.,.Rer accou..nt 19,500.00Alex.Mcllvainel &Mellon l'lational jjank &Trust Co., ..R~si4uary Trustee -per audit .1,500.00Suggesteddistributionofbalanceshown,both as to principal and income,attaching signed and to ta~~i~~.ind if balance is not in cosh:residuary shares being stated in proportions: '.....I Accountants sugge:st:.q.ward of bequests under Items II,III,and IV of Will,with credit for • I AdvanC'ements a;s shqwn,Receipts filed he rewith•. Note:The payment on Pennsylvania Transfer Inheritance Tax in the amount of $33,000 will need -be added back t?balances to determine distributable shares of residuary estate. AccQuntants suggest that an undivided one-half (1/2)of residue,both Principal and Income, be awarded to 01a Andrews Morrison in accordance with filed Election to Take Against Will, to b~-r~duced by,:P.ennsylvania Transfer Inheritance Tax due thereon,with credits for Ad- vanc~~ents ?-s sho~Yv"n (income cash of $21,000.00)and including an undivided one-fourth (1/4)in:realty at ~alue of $20,296.60. Accountants further suggest award of remaining one-half (1/2)residue,both Principal and Income to Alexander McIlvaine and Mellon National Bank and Trust Company:Trustees of Residuary Trust per reconstructed Item VI of Will,to be reduced by.Pa.Transfer Inheritance Tax as due thereon,with credit for advancement of $21,000.00 income cash as shown,and including an undivided one-fourth (1/4)in realty at value of $20,296.61. COUNTY OF WASH INGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ~W~X.D.:doth depose and say that the facts set forth in the foregoing petition are true to the best oL ~~.~.~-~knowledge and belief. Sworn ,.................................................to and subScribed before me thiS .!Q~day oL M.9:y.19 ??. S;gnotu'O of'Offkei..,.~u ~..L . Title of Office;N9.t.g..r.~..Pg1?U.9 . Office exPir~~.:~~.~~cf?.!?).•.~.z.~. ". And your petitioner will ever pray,etc. Co-Executors Estate of Howard H.Morrison ,~:.,:~f!l.~. Trust Officer -, .........................._.._ -----.-- ----_.-.;;-0;':':--~-;.. I· ~,t Ii,) RUSSELL MM~UN-o REG/8TH:nr:WILes WASHlr-U:'CN co ..PA. F f LED, .'74 f1AY 9 Pf1IZ'ZI .J I ,j J .1 Fiduciary.....AI~?f_~mt¢_r..__M~_U_y.~i.n~~_and:;. I).Mellon National Bank and Trust',~...)-I _)",)<I Company,Co-Execulors L; No..QJ.:-_2_9::_1~_8__~..·_..,".-....... ) , Estate of...~~~_~.~~L.ff~...M.9.r.r.~.§l.~n.AL.~:-n<;/.a H •.;H.Morr;is~:m,a/k/~Howard < ·Morrison ...; ................~__:.1•••_____J ~_.,_""~.'~. .).,'Deceased)·.1 .) ..i,~ , I ~) I'; e :';:'J PETITION SUR AUDIT ..)).FiRO~WHERE I;)ECEDENT LEFT A )W!LL < .J ..) ., ·1 ~- Counsel of Fiduciary will submit)here~ith the following,incon'f6rm.i ty with:c.ourt Rules adopted effective December:3,.1951,'being: ,ru.le No.9:p.a rag raph boa;and divisions I thereof:shown,on 'pages 23-~4.'.~ J ),.)))1.Written p~aecipes pf all,Cou.nsel in the case.;1 __'•.. •_,"j:~.~2 ..'Copy of order pppointing Guardian ad litem,if pertinent.~)) ,3.'Copy of Order'appointing Trustee tid litem,if p~rtinent.f•.J~4.~Proof of service·Jof abov~. 5.Letters Testanie'ntary or Aaministrationc.T.A.or an attest cORY of Will.,,,)"1 _'1 6.Copy of inventory and appraisement.. ))~.Proof of advertisement o~g~ari+of letters if not filed with account... .);v 8.Certificate of lien~in case any'of tlie funds for ~distribution are'from 'judicial sale of reO'I estate..,- 9.Signed and ite;mizedelections)if a~y distribution in kind..J.,, lCL Copy of Federa I'Estate Tax re.tu rn if 'es-, tate is suqject ther:eto...I ..) v ) .1 .J , ,, .J '., .J .) ,,.. ") ),'.) Alexander 'McIlvaine )............-...-------..-.....-......-.........t ....--..-...-----.--..-·r--_...-.-_.._......--...........);v,Attorney •~2 v .J --..--------_......-.~--~-..,.-------------....._....".,...,..""'"!"-----~.....""'..=;;:"',~.-~--~-:-,-----~ AMENDEDePETITIONSUR AUDIT e IN THE ORPHANS'COURT OF WASHINGTON COUNTY Testate Form J Estate of..~5?~.~.~~..~:¥.<?~~J:~~?!~.I.!5l~L . H ..H.,Morrison,a/k/a Howard Morrison ............~·.f.1.::.•.......-=-.. 63-69-158No·. Alexander McIlvai'1e,aI,ld .Mellon F~guKJferri~:·~a:tl~~~{·i3:~·~~~~·f~·JIt·M.~.~ger .9.g.!n-.P.?:!}-y.l gg.::~~.~.~~~~X.~'.~.._~~.~.~._--, ';n i D!lce~sedT-;,)L~: Date ~of-"\. .--T - •r'.".,'r;.-,.Date of ''.Dece~enr~deat.h r ~~~~.'::~;~x..~.;~~,:.~.?_..~.~.,"'";'''Grqnt of Letters ,!.~.?~~.~.~y...~.'~~.9.?:,- . ,....-T:>F'"T '•a'F'.1 '.,'OJ"This is the..~~~.!-:~~..?:?.~~~~account fi led in this estate ., If there have 'been former aC-COl!Ints fil:ed in::thiS estate,list file number or number and term ~._~:.:. NONE Election to take ~See original Petition Under or Against will.(cross out one) Date Election Place of; Fi led ~............Record .,1 ·....•......._.••.• Na!'!'le of surviving spouse ·.Q~?:._~::..¥~.~~~~~?_:..'_ :..__..___ . List issue,where material: NON E -See original Petition Did de~edent marry after execution of will?(indicate)k':e~No.Any children.born after execution of will?(indiCate) 3(~Nb.-I r~ns;er ye~,~'n~me'th~m : :..~::..~:·~.~.:..,....,~..,.....-:"'\-..-."\ •___ ____••••_______••••••_._••••__:._2••_._:_ Legatees Relationship See original Petition .Interest .",......"i 'r Fiduciary,if decea:;ed or not sui juris List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Giv:Cause: If partial.intestacy,give facts: •7".-T • See original Petition NONE Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule NO.,,9-paragraph C:Section 6:Subdivision c)received written"notice of the -filir~fof the account and of call of audit?,_~)No._.'-'',,',.,T!"•_.~._) If any exception give cause:. t\.q",lile copy of Notice ', "t..,. .See original Petitionand'R9~e of ma Illng ,;;:....::..:.::::;-)..:. .t"';.t .. . ..,See original PetitionIsestatesubjecttothefdmgofa.~eier9,1 F~!..a}e Ta,)LR~t':lrn . Actual payment made on Pennsylvania Transfer Inheritance Tax.Am~unt $)}I.QQ.Q.!.Q.Q:.. If the Will makes any portion·of estate subject to a life-estate,give name and birth date of life tenant... Mary Morrison Seitler,sister,born March 11,1906·William Nathaniel Morrison, ...g~~Eg~..?:.·..~??:.~.~.~9.~!~?:9.~~.~.:.!~?E.~.~~'j ..~.~~.?~~PE~~~~E.!..P.<?~~..~~.~y..?Q.!!.~.9.~. Give Names and addresses of all unpaid credi.tors wh.o.are legally entitled to notice,together with the amounts of such claims;state whether tbey qre admitted to be correct;and whether the claim is denied. -0,'"•T'",--.-').. NONE Give reference to such parts of the will as require interpretation by the Court;a reference to all questions reo, quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: See'0 rig i na 1 A udit Petition '0 0 '),_•."')r ,t"':() Balance for dist,.ibufion·per account, Itemize any additional debits·not'shown by account: ,~..("Per four Supple'mental Accountings previously filed with the Coliri and dated 4/'24/72,5/24/72,10/16/72, and ty 10 /7'3 .-.:-:. $~.??!.~.?~.:.i.?. !..~:'.~'I, (' ..,.$J9.,.RQ.4:.!.~~. ,-I')r'r"T .' Total additional debits (Add) Itemize any addi,t'ional 'credits not shown by account: r.;;'4 "t ;:j" T'·f .,. r.0......~!l;..< Total additional credits (S~btract).,.,f)-$~.7.}.~.??-'..~.?. Balance for distribution $:l:>..Q.,.?1.?:.§2 .. ,-'~",'""r--'~,...')' If balance for distribution is'not in cash,fist,each item held in kind,'giving appra.ised Value (or distribution Value); T • ':,..,.'7~~ Securities per Elections filed\herewith Principal cash advance"d to Specific Legatees Cash on hahd,~ihcludiiigdemand notes Income cash advanced to Ola G.A ..Morrison'"'l '.T .•..)••Income cash advanced to Trustees Income cash on hand 7/10/73 P rincipal-R Ealty ~.....0,"-n T ...0.,. $285,317.98 15,000.00 50,574.64 27,585.66,' 27,585.66 3,615.74 .-::'>40,593.21 ~."~,.J-:'• '-. -..-'1'-)-...'--.T ')r .'__$~59,t''Z2.89 --0'~~'.' .....T l _ • .~..:: ..y-__:,r ""'"~ ""...,.....•e •"-...;;.'~.~'.•!,.'\\,'"...•-.~~..r;.•'to '1.-",-'.10"""1"':'""""'".,.:~_,.•••-.-....,~..,..-.,'~"'..'".'_':.~__~.-,-._..'':''''''__~__~.,_'-::"~c--~_-"J I ..... .. • being duly ~~.?~~doth depose and say that the facts set forth in the foregoing petition are true ....... If Family Exemption claimed by Petition,give place ofRecord:~~~~..l?~!:..:?:~~.c:>.~~.~..0',, If Family Exemption 'is claimed at audit,give'name,relationship and basis for Claim:· :. List any advancement or distribution on account that has been made,and nature and amount of same: See balance for distribution listed above and First and Final Account Suggested cdistribution of balance ,shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: , I l.\ I See origi~l Audit Petition and Statement of proposed Decree submitted herewith, one -half share'to be awarded outright to Ola G.Andrews Morrison per Election to Take Against'the Will and balance of both principal and income to be awarded to ; .Alexander ·Mcllvame and Mellon Bank,N .A.,Successor by Merger to Mellon . National B~ri.k and Trust Company,Trustees of the residuary trust and to be further (subject ,to ,such reconstruction of trust provisions of the Will as may ultimately be, determined by the Appeal pending to the Supreme Court of Pennsylvania,with the ;"a~ard (if income cash being identified as to those funds earned p r i Q.'-::,Lv to i:idly 8,'19'72'~:'date of death of William Nathaniel Morrison,and separated from those in~ofue'receipts earned subsequent to that date which funds are affected by the Supreme Court ruling and to be further subject io additional liability for Pennsylvania:Transfer Inheritance Tax on successive life estates or rEmaind'er interests of the trust award,as may be determined.,I'"' (. COUNTY OF WASHINGTON,55: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, And your petitioner will ever pray,etc, to.the best of JtR knowledge and belief,Alexander McIlvaine and Mellon Bank,N.A:,,v -,".Succe.ssor by Merger to Mellon National .....'."\S'"uorn:d b 'b d 'befoo;::'''o..o..oo,o oo o '0 on su sero •0'.Ba~Trust COW7;Y,Co-Executo,:s ~jS~~>thtiS.~.fdJ.f:-;o·~·~~dayt=of7,OO~~/..M~~?UOoOOOOOOOO~OOOOO "Igno.,ur~.0,tlCer........'?(2................................,~(}/_r ''r.\'1 ,.._~_ -_.~.~.,"I ~•By':...,..T'-tl"fl-f/O'ff'-otary,Publlc ,.I.e 0 Icer......................'Trust Offlcer Off.ice exPires ~.-!:.§../.ez.Zz..and ..~.~~..~.._. ~ANE B.MILlER,Nof8ry "uMit . W8shington,Washington Co.,Pa,'71~y Commission Expires $(lptember 26.19 Estate of...HgY'lJ:H:d__H•...:t·~{9_n:i§gD....__Q../JsJ.a .).-;\~.}-I H.H.Morriso~,a/k/a Howard -:. • J )~;?I....J -t'J\Morrlson....I,;0--<............_~.:: :..-:..-:~---_..·--·D·~~~~~d--·); Alexander I McIlvciine and Mellon~;_.o '.,1.'.~;....):..~-_'".....~:,i ....,_ Fiduciary...;,.13~k2~~N:..:1\0>,.:'.$:~~pe,s··~9.T.._by ~er ge r f »•I ' to MellonNation,~l'B~nk,and~Trust -Company, C E ).)~,~"')I -; 0-xecuto;rs..'".)1 )u._-------"-,i,_-.'-i"""-:'0.-,"''''':"1''.'''•.••. • J • ) )~"),) ~ ) ,.I\\..,:-,,"\..1/",""I .i"\,./'~.h-.I ,C\'J ,-,.....r:.'I ~>,.-,'-'k . . j .-::/:::~1..,_.,t-~::..~.>-_ ~(, \'\'<",~:, 'I /,1 "".....1. " ---....('\.'-\\).:-... /\,."III".-...~,.j" ) --< /8 F'I L E"D~ 74 NAY-B PN I? RUSSELL M,4H1NO REG1STf!(OF WILLS WASHINr:.'eN co.,PA. 63-69-158No. ,1 i·i ,/ f 'JI of ') )e )) ) <<,., , I.J )-4 '.), ..J I Amended pn:lno~SlUR AUDIT~,_,,) FROM WHE~E .pE~EDE~T:L~FT)A.;v.rIL~--f , -i .l ) ol ~ ) ..; ..) I I ) ).... ) ) 0) l I I ) ~./~)1Taxr~turn 'I;f es-:; J ) J I ).,)..I Counsel of Fiduc~ary:w~1I submif herewith the following,in con fo;rm ity with;Cpurt Rules , adopted effective Decemoer;3,195f,being·) rule No.9:p,a rag:raph ~b-c;.pnd divisions thereof:shown or!page's 23-24.) 1.Written praEScip:es....~of all Counsel in t~e case.'~.I j ,....:J ,.))•J 2.Copy of ~rder appoihtir;'g GdarClia?1 ad litem,if p~rtiner:'t.~:)" ;J -:I •l !3.Copy of JOrdei"'appointing Trustee ad 0) litem,if p,ertinent..;, ); • I ),~)"4.Proof of serVice of above..'j, I .1 -i') 5.Letters Testamentary)(j~Administration·l ..,•.IC.T.A.or an .atte.st ~opy of Will.<.•)J 1 6.Copy of iiiventory and apprais~m~nt~.,")..•j 7.Proof of aavertisement of grant of lette,rs if not filed wi;thaccouflt.l ,'..:;~., 8.Certificate of Ijen~in cas~any of tbe ' funds for di~tribution are ,from Jjudicial ) sale of real estate:'',)] . . .}J J'•.)•: 9.Signed and itemized e,lec;tions if l any distribution in kind.,~~); . i '1 .J 10.Copy of Federal E~tat,e tate is subjeqt the/l"eto. ) .... 1 ") 'J .) ) - "'0 ?.,~-)-JAlexanderMcIlvaine Attorney ~2 ."~.cI ~n :t4t QInurt nf Qtnmmnu Jltus nf Iftts4ingtnu <t!uuttty. Jltuusylttttuitt (Orp4ttus ~<t!n1t11 littililnU ESTATE OF No.63-69-158 Howard H.Morrison,In the matter ofthe First and Partial Deceased.Account of Alexander McIlve.ine and Mellon SCHEDULE OF DISTRIBUTION National Bank and Trust Co.,now known as Mellon Bank,N,A,C E't0-.xecu ors.ADJUDI~ATIONAND DECREE An now Ms.y I ~,19--.1!±.,this matter came on for hearing, audit and distribution of this sesliorf'"and testimony taken;and thereupon,upon due consideration thereof of the balance for distribution in the hands of the Accountant is determined to be $'1$0 272.89 and the account is accordingly confirmed;and it is ordered, adjudged 'and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribJtion hereto attached and made a part hereof,unless exceptions hereto,be filed sec.reg.or an appeal be taken herefrom sec.leg.. ~-~/(r 7 $h58,463.46 19664.88 478,128.34 27855.45 Balance per account..c-I Additional Debits through Julyl0,~19739 Additional Credits through July 10,1973. Balance 1 Deduct Clerk's Costs &Receipts &Advertising Attorney Alexs.nder l'1c1l va-ine Register of~ills,filing certification of real estate. $1150 ,272 .89 258.00 450,014.89 450,010.89 7.75.450,00J.-14,/t)l·1,'1·)& 10.00 44cf?#3:~~ c;:f1-7'/' 523,3773383.93 7,804.69 $2,496.00 American Can Company 135 shares -Common American ~elephone and Telegraph Company 53 shares -Capital Allegheny Po~er System,Incorpo- rated 104 shares -Common Recorder of Deeds,recording certification of real estate. Ola G.Andrews Morrison -widows ghare per Election Against Will The follow~ng stocks awarded in kind per Electic~n filed: Redebit (For purposes of determination of share ) 1.Payme~t on account Pa.tax -$33,000.00 2.Payment ~f Fed.Estate tax -40,383.93 Register of Kills,filing 2 Court Opinions. AtlanticRicf_field Company 70 shares -(omraon ... ... -e , ~ '1t No.-'--_~ In the matter of the .Account of ::: of Estate of . i\bjubitntinu nub .~t.rrtt ~ ~2 I I ..< _I Btu'roughs Corporation $20,817.50 176 shares -Common Columbia Gas System,Incorporated 13,776.00 41.IB shares -Common' Communicatio~s Sate2lite Corporation 1,279.69 25 shares -(ommon Country Belle Co-operative Farmers 500.00 50 shares 6%Cumula~ive PreferredClassnAu Eaton Corpor~tion 4,976.81 127 shares -Common Firestone Tire and ~ubber 4,3179.82141shares-Common General Electric Conpany 4,562.50100shares-Common General Motors Corporation 23,718.75300shares-Common Lone Star Ga~~Company 6,699.94277shares-Common Melville Shoe Corporation 5,900.00.400 shares -Common Mobilr:Oil CCtrporat~on 5,L~66.0096shares-G.a>~:b·tail Rockwell International (formerly 4,201.13 North American Rockwell Corpo- ration)- 102 shares -Common Standard Oil C·:)mpany.of California 2,337.74(Includes 2 ~or 1 stock dividend paid to ~ecori Nov9mber 9,1973) 73 shares -Co~on Standard Oil Company of Indiana 4,216.5072shares-Capital Exxon Corporation (formerly Standard 20,157.49 Oil of New Jersey) 259 ~hares -Capital Texaco,Inco~porate1 122 shares -Common Total Stocks per Election Page 2 5,101.13 o o 0 »:J z-k n ,9~m n -+VI 0 :J'"....C (1)0 :J-+'S.(1)....3 0 0 0t:'I -k ....-k .... (....(1) ~-.. ~0....-kS·-+:r~:=(1) 0 ~"~ S '.~~~~~ I. ( r t r Real estate per Election filed and Certificaticn of Real Estate seb forth herein.20,296.60 Principal Cash 63,401.69 Income cash earned.prior to 7j.8/72 (Advanced by Exrs.>23,685.66 Income cash.earned subsequent to 7/8/72 (Advanced by Exrs.> Income cash as of 7/10/73 Less:Pa.Transfer Inheritance Tax to be ded.uc ted therefrom resulting,lin principal cash.net balance of $48 J 938.64 . 3,900.00 1,807.87 261,688.53 ,.~..'.... 14,463.05 ,147225.4.8 276,151.59 -Russell M~rlno,Agent,of Commonwealth of Penn- sylvania: Pa.Transfer Inheritance tax as follows: Distributable share of Ola G.A.Morrison $14,463.05 Specific Eequests at Items,IT, III,and IV of Will Life estate interest of Mary Morrison Seitler Life estate in terest of George S.Morrisan Life estate interest of William Nathaniel Morrison 2,250.00 4,058.86 4,342.66 5000.00 Executors payment on account of . further taxable interest,to be allowed by Commonwealth as credit against successive life estates or remainders 5,0.53.13 Credit to be claimed by Exrs~for prior payment33000.00 Cash bequest Mary Morrison Seitler -Item II (Credit to be claimed for advancement) Cash bequest George S.Morrison -Item III (Credit to be c·laimed by Exrs.for advancement)5000.00 Cash bequest -William Nathaniel Morr.ison -ItE~ IV (Credit to be claimed by Exrs.for advance- ment)5000.OC Credit to be claimed by Exrs.for Federal Esta1e tax payments redebited previously herein for determination of widow's share 140383.93 To Mellon Bank~N.A.,Successor by Merger to Mellon Nati6nallBank and Trust Company~'and Alexander McIlvaine,Trustees at Item VI,of Will and to be further subject to such recon- struction of trust provisions of Will as may ultimately be di~ected by the Appeal pending to Supreme C9urt of Pennsylvania,residue~ Page 3 243,151.59 238 ,151.59 233,151.59 228,151.59 187,767.66 • \ 0 »:I.z-n p~m n "-+0 :::rVIc....(1)~0 -:I........3lr(1) G 0 "0-:+t:Y -(1)~..,~ 0~-....:::r (1)t ::: iN ua~~+"t~~ t .. l • The follo-wing stocks a.warded in kind per Election filed: Allegheny Power System,Incorpo- rated 104 shares -Common American Can Company 13.5 shares .'Common American Teleptone and Telegraph Company .53 shares ~CaFital Atlantic Richfield Company 69 shares -Corr~on Burroughs Corpcration144shares-Ccmmon Columbia Gas System,Incorpo- rated 448 shares -Cammon Communications Satellite Corpora,- tion 25 shares -Common Country Belle Co-operative Farmers .50 shares 6~Cumulative Preferred Class itA" Eaton Corporation 127 shares -Common Firestone Tire and Rubber141shares-Common General Electr.:iic Company 100 shares -Common General r.~oi;ors Corporation 200 shares -Common Lone Star Gas Company 277 shares -Common Melville Shoe Corporation 400 shar'as -Common Mobil Oil Corporation 96 shares -Capita,l Rockwell,Intern~tional (forrrrerly North American Rockwell Corp.) 102 shares -Common Standard Oil Co~pany of California (Includes 2 for 1 stock dividend paid to record ~ovember 9,1973) 73 shares -Comnon Standard Oil Co~pany of Indiana 72 shares -Capital Exxon Corporation (formerly Stand- ard Oil Co~of New Jersey) 258 shares -Capital TeXAco,Incorporated 122 shares -Common Total Stocks per Election $2,496.00 7,,804.69 7,336.07 13,776.00 1,279.69 500.00 L~,976.81 4,379.81 4,562•.50 6,699.94 5,900.00 .5,466.,00 4,201.12 2,337.74 4,216.50 20,079.65 5,101.12 = , $,1.)'6 ,721.27 Pa,ge 4 0 »:J.z~-n ~~m n .... III 0 :r....s::(\)0 :J........3lr(\) 0 - 0 0~....tv ~....(\).....,"e-o~........=:r:::(\)$-ra"~ S~~~~ Real Estate per Election and as 20,296.61 certified hereinafter Principal Cash 1,356.25 Income ca.sh earned prior to 7/8/72 (Advanced)23,685.66 Income cash earned subsequent to 7/8/72,date of death of William Nathaniel Morrison,life tenant (Adv.by Exrs.)3,900.00 Income cash earned subsequent to 7/8/72,on hane.as of 7/10/73 1,807.87 187767.66 Awards herein set forth are made under the fol- lowing conditions: (1)Award to surviving spouse,Ola G. Morrison,'Who elected to take against Will is made subject to any adjustment required by the Estate Tax ApPc,rtionment Act of 1951 P.L.1405 as amended. (2)Award to Alexander l-1cIlvaine and Mellor. Bank,N.A.,Successor by merger to Mellon National Bank and Trust Company,Trustees undez Will,is made subject to- (a)any adjustment required by the Estate Ta.x Appcrtionment Act of 1951 P.L.1405 as amended. (b)payrr~nt of any additional liability for Pennsylvania Transfer Inheritance Tax on successive future interests under will in- cluding remainder interests; (c)reccnstruction of applicable trust provisions un1er will after final adjudication as to entitJ.e-:nent of Clea Andrew to sha.re there- in,presently en appeal to the Supreme Court of Pennsylvania. Page 5 No balance 0 »:J z~n 9~m n .... (II 0 :J'"....r::CDo·:J........3=.CD 0 0 0~....t:Y ~....CD......,~.~0...................e :J'"=:CD *~"&..\1df'i:) ~~f'i:) f'i:) ".. REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF EEDS OF WASHINGTON CODlTTY BY THE CIJmRK'OF THE ORPHANS'COURT Dl ISlON Howard H.Korrison,Devisor,to Ola A.Morrison Devise of an undivided 1/2 interest;,and to Alexander McIlvaine and Me Ion Nat'onal Bank and Trust Company,Testamentary Trustees,Devisees,in trus ,of an undivided ,l 1/2 interest;llall:ls:xD!i:ixi«X~a1xilt.$"re~:k;each un .ivided being in and to all the right,title and undivided 1/2 i terest f the Devisor in and to parcel of real estate described as fo lows: ALL th3.t certain lot of ground situate Main Street,in the City of Washington (formerl Pennsylvania.,fronting 30 feet,more or less,0 ing back of equal width 120 feet to a IG-foot a nated as 90-92 North Main Street,in said City. st side of North of ltlashington), reet,and extend- known and desig- 10-foot alley; and Ruth B. or formerly and Joseph .building now,T',t ' as the same now exists et. 1 rights as were created a Lonke t,his wife,and ecord i the Recorder's ed Book tty", on the South b!propa~ty now or formerly of Gessner;and on ~he West by said North Main -",,0;-',;,Said lot'is bounded on the North by pro of Annie E.Conners and-M.T.Conners;on SUbject,nevertheless,to such party by an agreement between Gustavus Lonkert and A Samuel Hazlett,.dated October 23,1873,and or Office in and for Washington County,Pennsylvan Volume Lh page 437,'and by agreement of Gustavu Howarth,dated February 10,1875,and of recor Office in Deed.Beok "E'f,Volume 5,page and affects bot~the North wall and the erected upon said lot. BEING the same lot of ground as conveye to How and Geonge A.Herd by deed of The Citizens Nati Ban Trustee unde~the Last Will and Testament of Cl ra B.K. dated March 19,1945,and of record in the Reco der's in Deed Book 68 7 ,page 563. d H.Morrison of Washington, oCkhart,deceased, fice aforesaid CERTIFIED TO RECORDER MAY 17 1974 \ )l» 0-to.~m g 1II n :J a:0 0 ... Cil' C ::T :J (l)... ....0 3 ~ -to. 0 ~ -to.0... ~ Cil'., = 0-to.... ~ ::T(l) & s~t:l~~ c>(;)<i.~'::.__;G- ,...---...::.-:.,;6 •.~<:.:>.,;t.":":;t: co . .- L --------.-----------------------------~--- r- IN THE COURT OF COM}IDN PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ---, Estate of HOWARD H.MORRISON, a/k/a H. H.MORRISON, a/Kia HOWARD MORRISON, Deceased ) ) ) ) ) ) ) No.63-69-158 REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF WASHINGTON COUNTY BY THE CLERK OF THE ORPHANS'COURT DIVISION I HOWARD H.MORRISON,devisor,to OLA A.MORRISON,devisee of an undivided 1/2 interest;and to ALEXANDER McILVAINE and MELLON NATIONAL BANK AND TRUST COMPANY,Testamentary Trustees,devisees, in trust,of an undivided 1/2 interest;eachundiv~ded interest being in and to all the right,title and undivided 1/2 interest of the devisor in and to parcel of real estate described as follows: ALL that certain lot of ground situate on the East side of North Mai~Street,in the City of Washington (formerly Borough of Washington),Pennsylvania,fronting 30 feet,more or less,on Main Street,and extending back of equal width 120 feet to a 10-foot alley,and known and designated as 90-92 North Main Street, in said City. Said lot is bounded on the North by property now or formerly of Annie E.Conners and M.T.Conners;on the East by said 10-foot alley;on the South by property now or formerly of Lewis Gessner and Ruth B.Gessner;and on the West by said North Main Street. SUBJECT,nevertheless,to such party wall rights as were created by an agreement between Gustavus Lonkert and Anna Lonkert,l his wife:and Samuel Hazlett,dated October 23,1873,and of record in the Recorder's Office in and for Washington County,Penn sy1vania:1 in Deed Book "Y",Volume 4,page 437,and by agreement of Gusta1lUS Lonkert and Joseph Howarth,dated February 10,1875, "t '\,. ·'0,\ and of record in said Recorder's Office in Deed Book "E",I Volume 5" page 484,and as the same now exists and affects both the North :wall and the South wall of the building now erected upon said lot.II1,[iii II BEING the same lot of ground as conveyed to Howard H.Morri- I' I I:son ~nd George A.Herd by deed of The Citizens National B~nk of illl :iill Washington,Trustee under the Last Will and Testament of Clara 'IIIII:B.K.Lockhart,deceased,dated March 19,1945,and of record in 't! 1:1 iii!the Recorder's Office aforesaid in Deed Book 687,page 563. IIIIii lill IlilI" '1;1I,ll 1:' 1III I1II Ilil !III' I' :11' 11:1 II,: 1:1; ,'- f ~r .,....."I"}(...C .-.,. '...,. j;'.•tJ!l;f;).-..'c, ~.J -r-,.-'#-.. I I.....J r..~J',J t .~'.....:' t :.:.'\'J ..-n~-E -.J •;0 -f:"';po.fT1 ::0 --(f)G")c::=:;:r:::r:-(f);:::..-(f)(r)-<:z -l r.;rrf,"'.,",,",1"-t.:::;) -,"C?-''.:)'-..-',~.:-=--0 .. (')-'1">-::I 0 -c:AJ r'-I"'-J U r ,n_ l>(f)<.-::: ::::0 ,. ,, JBH:jmo 7-2-69 Account Num~er .0-735 IN THE COURT OF COMMON PLEAS OF WASHINGrON COUNTY, PENNSYLVANIA,ORPHANS'COURT DIVISION RE:ESTATE OF HOWARD H.MORR ISON , DECEASED I I I RECEIPT FOR ADVANCEMENT TO .THE HCNORABLE,THE JUDGES OF'SAID COURT: I,WIlLIAM NATHANIEL MORRISON,being beneficially interested in the above titled Estate,hereby acknowledge to have received from Mellon National Bank and Trust Company, C6-Executor;of the Estate of HOWARD H.MORRISON,Deceased CASH BEQU~ST UNDER ITEM IV OF TIlE WILL: FIVE THOUSAND DOLLARS $5,000~OO and request Your Honorable Court to charge the same to me .in the Decree of Distribution to be entered in said Estate. In consideration of this advancement being made prior to the filing and audit of a Final Account,I hereby agree to refund on demand,all or any part of this advancement which may be determined to have been improperly made. DATED this 5 it]day Of_~~~~~,19-'i- WITNESS: 12 rona Avenue, Narberth,Pennsylvania. .., .!J--'• IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA. ORPHANS·COURT DIVISION IN RE:ESTATE OF HOWARD H.MORRISON, DECEAS~D ) ( ) ( ) No.63-69-158 ELECTION TO TAKE IN KIND TO THE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: ALEXANDER McILVAINE and MELLON NATIONAL BANK AND TRUST COMPANY,Trustees under ITEM VI of the Will of Howard E.Mor:-ison,do hereby elect to take :iin kind the following assets on account of their distributive share of said estate c..t the values set forth on Schedule attached hereto and any stock dividends and stock splits thereon and request Your HO.:lOrablE Court to award said assets to us on the Decree to be entered in the above entitled estate. DATED this 5"tt.day of ~,1972. ck.fiJ;;7~ Alexande rMcIlvaine and. Mellon National Bank and Trust Company By:tA::uJ1!!!r- Trustees under Item VI of the Will of Howard H.Morrison Allegheny Power System,Incorporated 104 shares -Common Arne rica.:l Can Company 135 shar~s -Common American Telephone and Telegraph Company 53 shares -Capital Atlantic Richfield Company 70 shares -Common Burroughs Corporation 160 shares -Common Columbia Gas System,Incorporated 448 shares -Cornman Communi::ations Satellite Corporation 25 sha re s -Common Country Belle Co-operative Farmers 50 shares 6%Cumulative Preferred Class IIAII Eaton Corporation" 127 shares -Common Firestone Tire and Rubber 141 share 5 -Common General Electric Company 100 share,:;-Common General Motors Corporation 250 shares -Common Lone Star Gas Company 277 shares -Cornman Melville Si1.oe Corporation 400 share s -Common Mobile Oil Corporation 96 shares -Capital North American Rockwell Corporation 102 shares -Common Standard Oil Company of California 36 shares ,-Common -1- • $2,496.00 7,804.69 2,762.63 7,442.39 18,925.00 13,776.00 1,279.69 5(-0.00 4,976.81 4,379 •.32 4,562.50 19,765.62 6,699.94 5,900.00 5,466.00 4,201.13 2,30=-.72 I- II Standard Oil Company of Indiana 72 share s -Capital Standard 0:.1 Company of New Jersey 258 share 5 -Capital Texaco:,Incorporated 122 shares -Common Washing:ton County Agricultural Fair,Inc. 10 shares -Capital Undivided 1/2 interest in real estate situate at 92 North Main Street,Washington,Pa. -2- • 4,216.50 20,079.65 5,101.12 50.00 20,296.61 $162,987.82 .' , IN THE COURT CF COMMON PLEAS OF WASHINGTON COUNTY:PA. ORPHANS I COURT DIVISION / IN RE:ESTATE CF HOWARD H.MORRISON.. DECEASED ( ) ( ) ( No.63-69-158 AMENDED ELECTION TO TAKE IN KIND TO THE HONnRABLE,THE PRESIDENT JUDGE OF SAID COURT: I,OLA G.ANDREWS MORRISON,widow,do hereby elect to take in kind the following asseta :m account of my distributive share of said estate at the values set forth on Schedule attached hereto and any stock dividends and stock splits thereon and request Your Honorable Court to award said assets to me on the Decree·to be ~ntered in the above entitled estate. DATED this :2/dts day of "1Yl ~,1974. ----'------------------~0 ~:<........(Jj............./"'""';t/'___'_A~.~a,u:;./U."""'r4J"""iA~t~4~rAjl_d./:..._=..~l2Z~4~t....~=~-"-"-"r/"---(SE AL) Ola G.Andrews Morrison Allegheny P :>we r System,Incorporated 104 shares -Cornmon American Can Company 135 shares _.Common American'TElephone and Telegraph Company 53 shares -Capital Atlantic Richfield Company 70 shares -Conunon Burroughs Corpcration 176 shares -CODmon Columbia Gal:System,Incorporated 448 shares -Common Communications Satellite Corporation 25 shares -Common Country Belle Co-operative Farmers 50 shares 6%:::an:u1ative Preferred Class "All Eaton Corporc..tion 127 shares -Comrn.on Firestone Tire ani Rubber 141 shares -Com..-non General Electric Company 100 shares -Common General Motor 3 Corporation 300 shares -Common Lone Star Gas Company 277 shares -CamDon Melville Shoe Corporation 400 shares -ComlTIon Mobile Oil Corporation 96 shares -Capital , $2,496.00 7,804.69 2,762.63 7,442.39 20,817.50 1:.,776.00 1,279.69 500.00 4..976.81 4,379.82 4,562.50 23,718.75 6,699.94 5,300.00 5,466.00 Rockwell International (formerly North American Rockwell Corpora.tion) 102 shares -COlmnon 4,201.13 ,- Standard Oil Company of California {Includes 2 for::stock dividend paid to record November 9,1973} 73 shares -Common 2,~37.74 , Standard Oil Company of Indiana 72 shares -Capital Exxon Corporation (formerly Standard Oil of New JerseyID 259 shares -Capital Texaco,Incorporated 122 shares -Cqnun.onr, Total Stocks per Election REAL ESTATE: Undivided 1/2 interest (being an undivided 1/4 in the whole of the property)in real estate situate at 92 North-Main Street,Washington,Fa. -2- 4,2i6.50 20,157.49 5,101.13 148,596.71 20,296.60 $1&8,893.31 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA. ORPHANS'COURT DIVISION IN RE:ESTATE OF HOWARD H.MORRISON, DECEASED No.63-69-158 ELECTION TO TAKE IN KIND TO THE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: I,OLA G.ANDREWS MORRISON,widow,do hereby elect to take in kind the f:::>llowing assets on account of my~distributive share of said estate at the vaLle s set fo rth on Schedule attached hereto and any stock dividends and stock splits thereon and request Your Honorable"Court to award said assets to me on the Decree to be entered in the above entitled estate. DATED this s--.cz..-day of ~"-"~,...Q.-".,1972.-'(jF-'-'-":"';;;'--'-- \ CY.hu f!t a-vdu"Ml/ilzn.d,M.m/..SEAL Ola G.Andrews Morrison .- Allegheny Power System,Incorporated 104 shares -Common American Can Company 135 sha::-es .-Common American Telephone and Telegraph Comra ny 53 shares -Capital Atlantic Richfield C.::>mpany 69 shares -Commo::l. Burroughs Corporation 160 shares -Common Columbia Gas System,Incorporated 448 shares -Commen Communicat:'ons Satellite Corporation 25 shares -Common Country Belle Co-operative Farmers 50 shareE 6%Cumulative Preferred Class "A" Eaton Co:rpo:ration 127 shares -Common Fi:restone Tire and R.lbber 141 shares -Common General Electric COIT_pany 100 shares -Commor:. General Moto::-s Corporation 250 shares -Common Lone Star Gas:Company 277 shareE -Common Melville Shoe ::orpo:ration 400 shares -Common Mobile Oil Co:rporation 96 shares -Capital North American Rockwell Corporation 102 shares -Cornmon Standard Oil Company of California 37 shares -Co::nmon -1- $2,496.00 7,0304.69 2,762.63 7,~.36.07 18,925.00 13,776.00 1,279.69 500.00 4,976.81 4,379.81 4,562.50 19,765.63 6,699.94 5,90C.00 5,466.00 4,201.12 2,369.76 ... Standard Oil (sbmpany of Indiana 72 shares -Capital Standard Oil Company of New Jersey 259 share s -Capital Texaco,Incorporated 122 shares -Common Washington County Agricultural Fair,Inc. 10 shares -Capital Undivided 1/2 interest in real estate situate at 92 North Main Street,Washington,Pa. -2- 4,216.50 20,157.49 5,101.13 50.00 20,296.60 $163,023.37 ~ I .~.:.. t. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY1 PA. ORPHANS'COURT DIVISION J IN RE:ESTATE OF HOWARD H.MORRISON, DECEASED ( ) ( ) ( No.63-69-158 AMENDED ELECTION TO TAKE:N KIND TO THE HCNORABLE,THE PRESIDENT JUDGE OF SAID COURT: ALEXANDER McILVAINE and MELLON B.ANK,N.A.,Successor by Merger to MELLON NATIONAL BANK AND TRUST COMPANY,Trustees under ITEM VI of the Will of Howard H.Morrison:do hereby elect to take in kind the f::>llowing assets on account of their distributive share of said estate at the value!:se't forth on Schedule attached hereto and any stock dividends and stock splits thereon and requ,est Your Honorable Court to award said a3sets to us on the De::ree to be entered in the above entitled estate. DATED t~iis_--,-1_1"4 day Of__C)-"--'~'-:7h;1<-._-",--_~,19(~. /--1 A •Uh~~g~ AlExander McIlvaine and Mellon Bank,N.A.,Successor by Merger to Mellon Nati:>nal Bank and Trust Company By:~vJ.~ Trust Offlcer Trustees unde?Item VI of the Will of Howard H.Morrison '. ...•/• Allegheny Power System,Incorporated 104 shares -Common .$2,496.00 American Can Company 135 share s -Common 7,804.69 American Telephone and Telegraph Company 53 shares -Capital 2,762.63 Atlantic Richfield Company 69 shares -Common 7,336.07 Burroughs Corporation 144 shares-Common 17 032 50,. Columbia Gas System,Incorporated 448 shares -Common l3 776 00,. Communications Satellite Corporation 25 shares -Common 1 279 69,. Country Belle Co-operative Farmers 50 shares 6%'Cumulative Preferred Class "A"500.00 Eaton Corporation 127 shares -.Common 4,976.81 Firestone Tire and Rubber 141 shares -Common 4,379.81 General Electric Company 100 shares -Common 4,562.50 General Motors Corporation 200 shares -Common 15,812.50 Lone Star Gas Company 277 shares -Common E,699.94 Melville Shoe Corporation 400 shares -Cornmon 5·"900.00 Mobile Oil Corporation 96 shares -Capital 5.466.00 Rockwell International (formerly North American Rockwell Corp.) 102 shares -Common 4,201.12 Standard Oil Company of California (Includes 2 for 1 stock dividend paid to record November 9,1973) 73 shares -Common .2,.337.74 -1- .. •• ""l , Standard Oil Company of Indiana 72 shares -Ca7-Jital • 4,216.50 Exxon Corporation (for:nerly Standard Oil Co.of New Jersey) 258 shares -Capital Texaco,Incorporated 122 shares -Cemmon ~- Total Stocks per Electicn REAL ESTATE: Undivided 1/2 interest (being an undivided 1/4 in the whole of the prope:rty)in real estate situate at 92 North Main treet,Vrashington,Pa. -2- 20,079.65 .5,101.12 136,721.27 20,296.61 $157,017.88 ,j .'" Estate of Howard H.Morris'on,a/k/a H. H. Morrison,a/k/a Howard Mc·rrison,Dec 'd PRO?OSED DECREE SCHEDULE OF DISTRIBUTION Balance per account $458,463.46 Additional d=bits through July 10,1973 $19,664.88 Additional credits through Juiy 10,1973 27,855.45 Balance 450,272.8;t Less:F:.nal Costs Audit costs: Real E st3.te Ce rtification Opinion 258.00 11.75 10.00 279.75 449,993.1~ Redebit (?or purpose of deter:nination of shares) 1.Payment on aCCQunt Pa.tax 33,000.00 2.Payment of Fed.Estate tax 40,383.93 73,383.93 523,377.07 ( 2.76;151.59 \ I 247,225.48 14,463.05 23,685.66 20,296.60 63,401.69 3,900.00 1,807.87 261,688.53 Less:Pa.Transfer Inheritance Tax to be c.educted therefrom re suIting in principal cash net balance of $48,938.64 Ola G.AndrewsMorriso~-widows share per Election Against Will f d''It'llt...?-t>Uc-w1l'7')4+o"'li~OWtl.t<:!e,.C;I.in 1(It?_~'I!\I1,e..1~c.1!-"t~"~d~c:!.: S~ook's"'13e.r..,...El~t'i:on-(Tltemi'Zoe.)148-,596;7'1' R I E El'f,!~el •ea d._state per -ectlOn ~a.s-d@.~lr~i-be<l-F>w;·Ce ~tification of R 1 E t t ~~>+.11..(0(\Ltlt<C!i 1"1 ..ea -s a e :r:.€llO""e.F Principal .:ash. Income ca.3h earned prior to . 7/8/72 (Ac.vanced by Exrs.) Income cash earned subsequent to 7/8/72 (Advanced by Exrs.) Income cash a!:i of 7/10/73 I Russell MaTino,Agent of Commonwealth of Pennsyh'ania: Pa.Transf=r Inheritance tax as follows: Distribl:.tab~e share of Ola G.A.Morrison $14,463.05 Specific Bequests a-:Items II,Ill, and IV of Wili 2,250.00 Life estate :..nterest of Mary MorrisonSEitler 4,058.86 Life estate interest of George S.Morrison 4,342.66 Life estc.te interest of William Nathaniel Morrison 2,832.30 Executors payment on account of further taxable bterest,to 'Je allowed by' Common'Nea~thas credit against successbe Lfe estat=~or remainderS 5,053.13 Credit to be claimed by Exrs.for prior payment) Cash bequest Mary Morrison Seitler -Item II (Credit te·be claimed for Cidvancement) Cash bequest George S.Morri-son -Item III (Credit to be claimed.by Exrs for advancement) 33,000.00 5,000.00 5,000.00 243,151.59 238,151.59 233,151.59 Cash beql:est -William Nathaniel Morrison -Item IV (Credit to be ::::laimed by Exrs .for advancement)5,000.00 228,151.59 Credit to be claimed by Exrs.for Federal Estate tax payments redebited previously herein for determina:ion of widow's share 40,383.93 187,767.66 To Mellon Bank,N.A.,Successor by Merger to Mellon National B3.nk and Trust Company,and Alexander McIlvaine,Trustees at Item VI of Will and to be further subjec:to sucl-_reconstruction of trust pro- visions of Will as may ultimately be directed by the Appeal pending to Supreme Court of Pennsylvania, re sidue~ ~.$tocks per Ele::tion (Itemize)R~~l Estate pe rEiection~~(~ras certified here:.nafter Principal Cash Income cas~J.earned pr:.or to 7/8/72 (Advan::ed) .',..-,o"~"\ 136,721.2,IJ ,-.~'.'•.-:--.-< 20,296.61 1,356.25 23,685.66 -2- Income cas;~earned subsequent to 7/8/72,date of death of William Nathaniel Morrison,life tenant (Adv.by Exrs.) Income cash earned subsequent to 7/8/72.on hand as of 7/10/73 3,900.00 1,807.87 -3- l87,7E7.66 No Balance '..',, ....-;. MELLON NATIONAL BANK AND TRUST COMPANY .f WASHINGTON OFFICE 40 SOUTH MAIN STREET ARLIEW.OTT TRUST OFFICER •t WASHINGTON,PENNSYLVANIA 15301 October 20,1972 .. Mr.John Hana,Audit Clerk Court House Washington,Pennsylvania 15301 Dear Mr.Hana: Estate of Howard H.Morrison -Account No.110-735 As promised by my most recent letter,I am enclosing herewith an accounting of Receipts and Disbursements from May 24,1972,through October 16.1972. The primary purpose of submitting this ~_()unting is to furnish the Court with complete information concerning distribution of all of the net income on hand and accrued as of July 8,1972,date of death of William Nathaniel Morrison,an in- come beneficia;l?Y of the residuary trust. You will also note that this accounting indicates a net income ca::h balance on .hand of $2,142.51.An undivided one-sixth interest ~n that income is now in- tended to be shared by those partie s determined by the Court to ?articipate in that share following the life of William Nathaniel Morrison and :relates to the accountant's suggestion in the Audit Petition that the trust provi:3ions be re- formed. If this is not clear or if you need any further information,please let me know. Very truly yours, AWO:jbm Enclosure cc:Alexander McIlvaine,Esquire Adam L.Sanders,Esquire Attorney for Ola G.Morrison Mr.Robert Ludman Court Accounting ..-.. MELLON NATIONAL BANK AND TRUST COMPANY WASHINGTON OFFICE 40 SOUTH MAIN STREET WASHINGTON,PENNSYLVANIA 15301 ARLIEW.OTT TRUST OFFICER .Mr.John Hana .Clerk,0rphansi Court Court House Washington,Pennsylvania 15301 Dear John: October 3,1972 Estate of Howard H.Morrison -Account No.110-735 Court No.63-69-158 In connection with our Audit Petition,we had requested that a share 0:the residue be awarded to the trustees of the residuary trust in accordanc::l with the reconstructed trust terms.We had also subsequently furnished you with a statement of later receipts and disbursements through May 24,1972.We now wish to submit a further statement of receipts and disbursements to a current date in order to explain the effect of the death of William Nathaniel Morrison July 8,1972,and the proper entitlement as to his share of the in- come after that date.During the administration of the estate,we had <J:uartedy advanced income to Mrs.Morrison and to the trustees.The se distributions to each were in installments of $19500 and were scheduled to coincide with the anniversary of death,January 24.The last distribution,therefore,reflected in our accounting furnished to ·the Court was that of April 24,1972,and is summarized in our Audit Petition re sulting in $21,000 income cash having ./been paid to Mrs .Morrison and a like amount paid to the trustees. Upon receiving notice of the death of William Nathaniel Morrison July 8,1972, we have completed a calculation of income on hand and accrued as of that date which totals $5,371.32.One-half thereof or $2,6.85.66 would be payable-:o Mrs.Morrison and a similar amo'unt payable to the trustees.We are,there- 1 fore,presently advancing payments in these sums in order to permit the estate to distribute the proper shares to all parties through the death of William Nathaniel Morrison,July 8,1972.This cut-off da.t.e should be helpful since the reconstruction mentioned in the Audit Petition will now apply to all later income.Within the next few days,I will furnish you a further s'chedule of ...'. .- ." Mr.John Hana ME"N NATIONAL BANK AND TRUST COMP• ;,,;2-October,3,1972 supplemental accounting which will list this additional advancement of $2,685.66 to Mrs.Morrison and a similar amount to the trustees.That schedule will also list a small amount of income cash on hand which has been earned subsequent to July 8 and is intended to be partially shared by the parties stated in the Will to share in such receipts following the death of William Nathaniel Morrison. If this is not clear,I will be glad to discuss it with you at your early convenience. Very truly yours, ~cer AWO:jbm cc:Alexander McIlvaine,Esquire ESTATE OF HOWARD H.MORRISON Receipts and Disbursements from 5/24/72 thru 10/16/72 Balance -5/24/72 #110.:.735 j PRINCIPAL-PERSONALTY Add: Purchase $30,000 Ford Motor Credit Co. Demand Note at $100 Cash expended $30,000.00 30,000.00 $351,~00.12 ·-0- Proceeds sale 20 shares Washington County Agricultural Fair,Inc.Pa.Cap.at $5.$ Carrying value 100.00 100.00 -0- $351,000.12 Less: Amount transfell'red to Income-Realty for expenses INCOME-PERSONALTY Add: Acme International Corporation,Common 1 share -dividend due r./1/72 Allegheny Power System,Inc.,Common 208 shares -dividend due 6/30/72 and 9/29/72 American Can Company~Common 270 shares -dividend due 5/25/72 and 8/25/72 American Telephone &Telegraph Company 106 shares -dividend due 7/1/72 and 10/2/72 Atlantic Richfield Company,Common 139 shares -divide~d d\:.e 6/l5/72'and 9/15/72 Burroughs Corporation,Common 320 shares -dividend d\:.e 7/20/72 Columbia Gas System,Inc.,Common 896 shares -dividend due 8/15/72 Communications Satellit~Corporation,Common 50 shares -dividend due 6/12/72 and 9/11/72 Continental Can CompanO{,Inc.,Common .270 shares -dividend due 6/15/72 I Eaton Corporation,Corrunon 254 shares -dividend due 5/25/72 and 8/25/72 Fire stone Tire and Rubbe rt Company,Common 282 shares -dividend du~7/20/72 $44,630.52 .50 145.6C 297.0C 143.10 139.00 51.20 407.68 14.00 108.00 177.80 58.66 11 1.09 $350,889.03 \•• General Electric Company,Common 200 shares -dividend due 7/25/72 Gene ral Motors Corporation,Common 500 shares -dividend due 6/10/72 and 9/9/72 Lone Star Gas Company,Common 554 shares -dividend due 6/5/72 and 9/5/72 Melville Sh::>e Corporation,Common 800 shares -dividend due 8/1/72 Mobil Oil C::>rporation,Capital 192 shares -dividend due 6/12/72 and 9/11/72 North American Rockwell Corporation,Common 204 shares -dividend due 6/12/72 and 9/11/72 Standard Oil Company of California,Common 73 shares -dividend due 6/9/72 and 9/8/72 Standard Oil Company of Indiana,Capital 144 shares -dividend due 6/10/72 and 9/10/72 Standard Oil Company of New Jersey,Capital 517 shares -dividend due 6/10/72 and 9/11/72 Texaco,Inc.,Common 244 shares -dividend due 6/9/72 and 9/8/72 Ford Motor Credit Company Demand Note Interest 5/30/72 and thru 9/30/72 Less: Mellon Bank:Accountantl s compensation $290.44 Harry R.Cook,City Treasurer:Payment for 1972 Washing:on School District real estate taxes 635.04 PRINCIPAL-REALTY 70.1)0 975.00 376.72 83.20 249.6·) 163.20 105.8E- 172.22 982.30 ~02.52 885.63 $50,439.31 9'25.48 $49,513.83 $40,593.21 INCOME-REALTY Add: Amount transferred from Principal-Personalty for expenses $-0- 11 1.09 Less: John Nicolella.Pointing rear walls West Penn Power Company: Payment for electric service to 8/21/72 Columbia Gas of Pennsylvania,Inc.: Payment for gas service to 10/4/72 $ -2- 50.00 23.93 37.16 111.09 -0- $440,996.07 " I'~..,- . i .-.......~ Balance Condeta of the Foll~wing: PRINCIPAL.PERSONALTY-Stocks:, Allegheny Power 8Y~Jtem,Inc. zoa sh'l1'es Common American Can Company 270 Q.ha~.e&Commol1 AmE:lri':',an Telei-'hone &Telegraph Co. 106 Bhare~Cai:,haL AUantic Richfield Co. 139 l3~ares Com~on Burroughs Corporation 32.0 6~1;;\r.es Comrnon -Columbia Gae System,In.c. 896 uhzu~es Comrnon Communications Satellite Corp. 50 sb!lr~s Common • l .:• Country Belle Cooperative Farmer• .100 shf.Lr~s 6,o/q ~umulative Preferred Class "A" Eaton COI'!)oration loS,!'shares ConlIDon Firestone Tire and Rubber 282 ahares Common ~4 I Gene.ral Electric ComtJany 200 shares ComIhon . General Motors Corporation 500 allares Common Lone Star!Jas Company 554 ohareg Common..\Melville Shoe Corporation BOO shares Common Mobile'OU Corpol-atlon 192 'shares Ca'pi~al •I #.".J r North Amerlcl1~Rockwell Corporation Z04 shares Common'..."..' .' Standard Oil Company of California'. 73 shares Common ,,. 15,609.38 5,525.26 14,778.46 37,850.00 27,552.00 2,559.38 1,000.00 9,lZ5.00 39,531.25 11,800.00 10.932.00 8,40Z.Z5 4,675.48 ...... ,. Standard Oil Company of Indiana 144 shares -Capital Standard Oil Company of New Jersey 517 shares -Capital Texaco,Inc. 244 shares -Common Demand Not~: Ford Motor Credit Company Ca'sh advanced to Legatees per account Cash on hand. INCOME -PERSONALTY Cash advanced to Legatees per account Cash advanced as follow:;: Alexander McIlvaine and.Mellon National Bank and True:Company,Trustees under Will of Howard H. Morrison,Deceased,for George S.lv1orrison et aI, residuary legatees: 4/18/72 $1,500.00 7/19/72 1,500.00 10/5/72 1,185.66*$4,185.66 ,e 8,433.00 40,237.Ul 10,202.25 $285,317.98 50,000.00 l5,000.OC 571.05 $39,000.00 $350,889.03 01a G.Andrews: 4/19/72 $1,500.00 7/24/72 1,500.00 10/5/72 1,185.66x Cash on hand PRINCIPAL-EEALTY 4,185.6&8,371.32 2,142.51 .49,513.83 Undivided one-half interest in real estate situate at 92 North Main Street,Washington,Pa. *Payment of the balance of net income on hand and accrued as of July 8,1972,date of death of William Nathaniel Morrison, income bene:iciary of rE siduary trust. -4- 40,593.21 $440,996.07 " ESTATE OF HOWARD H.MORRISON Receipts and Di:;bursements since filing Petition for Disnibution through 5/24/72 Balance pe r Peti.tion: #110-735 / PRINCIPAL-PERSONALTY Add: 8 shares Fo:resight Foundation,Inc.Class "A" Common,removed from the record for microfilming and incineration 3 shares Foresight Foundation,Inc.Class "B11 Comm.on,rerrlOved fr'om the record for microfilming and incineration 50 shares Universal Camera Corp.,Class "A" Common,removed from'the record for microfilming and incineration Less: $373,120.03 ,·0- -0- -J- $373,120.03 Net proceeds sale 1 share Acm.e Markets,Inc. Common at $36.625 Carrying valu~ $33.49 40.18 6.b9 Net proceeds sale 100 shares Avco Corp., Common at $15.50 Carrying value $1,549.50 4,693.75 3,144.25 Net proceeds sale 270 shares Co.Inc.Common at $29.625 Carrying value Continental Can $7,998.75 12,307.50 Net proceeds sale 5 share s George Washington Hotel Corp.,Common a:$1.00 $5.00 Carrying value 60.00 Net proceeds s3.le 156 shares Southern California Edison Co.,Common at $24.375 $3,802.50 Carrying value 5,859.75 55.0::! 2,057.25 Net proceeds sale LOO Common at $554625 Carrying value shares Union Pacific Corp., $5,557.00 5,587.50 30.50 Net proceeds sc.le ~OO shares White Motor Ohio,Capital at $22.125 Carrying value Corp., $8,705.39 18,924.99 10,219.60 • i Net proceeds sale 89 shares White Motor Corp., Ohio Capital at $22.00 $1,925.44 Carrying value 4,210.82 Amount transferred to Income -Realty for expense s INCOME~PERSONALTY . Add: Columbia Gas System,Inc.,Common 896 shares -dividend due 5/15/72 , General Electric Company,Common 200 shares -dividend due 4/25/72 Melville Shoe Corporation,Common 400 shares -dividend due 5/1/72 Southern Calif::>rnia Edison Co.,Common 156 shares -dividend due 4/30/72 Ford Motor Credit Co.,Demand Na:>te Interest earned 4/1/72 thru 5/8/72 2,285.38 12.49 $43,976.79 407.68 70.JO 83.Z0 60.E4 97.1:9 44,695.70 22,119.91 $351,COO.12 Less: Pennsylvania Department of Revenue: of account for the year ending 9/30/71 Mellon National Bank and Trust Co.; Accountant's compensation PRINCIPAL-REALTY Tax on income .$29.23 35.95 65.1B $44,630.52---....:.-.:....-..:.. $40,593.21 INCOME-REALTY Add: Amount transferred from Principa1-.:qex.,~onalty for expenses Less: Columbia Gas of Pennsylvania,Inc.: Payment for gas service to 4/17/72 West Penn Power Company: Payment for electric service to 4/21/72 -2- $2.58 9.91 -0- 12.49 12.49 12.49 -0- $436,223 ..35 Balance Consis:s of the Following: PRINCIPAL-PERSONALTY Stocks: Allegheny Powe r System,Inc. 208 shares Cormnon American Can Company 270 shares Common American Telep:~one &Telegraph Co. 106 shares Capi~al Atlantic Richfield Co. 139'shares Gommon Burroughs Corporation 320 shares Common Columbia Gas System,Inc. 896 shares Com:o.on ,Communications Satellite Corp. 50 shares Common Country Belle COJperative Farmers 100 shares 6C?)Cwnulative Preferred Class 1'AII Eatoii Corporation 254 sha"fes Ccmrr_on Firestone Tir~and Rubber 282 shares Co:m.rnon General Elect:-ic Company 200 shares Cornman General Motors Corporation 500 shares Co:nmon Lone Star Gas Company 554 shares Co:mrrlOn Melville Shoe Corporation 800 shares Common Mobile Oil Corporation 192 sha:res Capital North America:i Rockwell Corporation 204 shares Common Standard Oil Ccmpany of California 73 share s Comm.on -3- $4,992.00 15,609'.38 5,525.26 14,778.46 37,850.00 27,552.00 2,559.38 1,000'.00 9,953.S2 3,759.b3 9,125.00 3<:,,531.25 1~,399.88 11,800.00 10,932.0J 8,402.25 4 ..675.48 $1,500.00 1,500.00 Standard Oil Company of Indiana 144 share s Capital Standard Oil Company of New Jersey 517 shares Capital Texaco,Inc. 244 share s Common Washington County Agricultural Fair,Inc. 20 shares Capital Demand Note: Ford Motor Credit Company (To be treated as cash) Cash advanced to legatees per account Cash on hand INCO~ill-PERSONALTY Cash advanced to legatees per account Cash advanced as follows: Alexander McIlvaine and Mellon National Bank and Trust Company,Trustees under Will of Howard H.Morrison,Deceased,for George H.Morrison,et aI,residuary legatees Ola G.Andrews,residuary legatee 8,43~.00 40,237.14 10,202..25 100.00 285,417.98 ~O,OOO..OO L5,000.00 30,582.14 $351,000.12 $~·9,000.OO 3,000.JO Cash on hand PRINCIPAL-REALTY Undivided 1/2 interest in real estate situate at 92 North Main Street,Washington,Pa. -4- 2,630.32 44,630.52 40,593.21 $436,223.85 ESTATE OF HOWARD H.MORRISON Receipts and Disbursements since filing First and Final Account through April 24,1972 Balance pe1:account: PRINCIPAL-PERSONALTY: Add: Proceeds sale of .02 shc.re s Acme Markets,Inc. Common stc·ck at $41.43 $.83 Carrying va~ue .80 To adjust inventory value to market value date of death of 20 shares Wa shington G:unty Agricultural Fair,Inc., Capital Stoc:< Received 400 shares,MElville Shoe Corporation,Common stock in payment of a 2 for 1 split on 400 shares held of record April 12,1972.Original 400 shares retained as part of the split Less: Harry R.Cook,City Treasurer:Payment for 1972 Washington C:.ty taxes Register of Wills,Washington County,Pa.: Filing First .:l.nd Final Ac::ount Transfer to Income -Realty for expense s INCOME-PERSONALTY Add: Ford Motor Credit Company,Demand Note Interest earned.3/15/72 tt.ru 3/31/72 Acme :Markets,Inc.,Common 1 share -dividend due 3/31/72 Allegheny Pow'er System,Inc.,Common 208 shares -dividend due 3/31/72 American Telephone and Telegraph Co.,Capital 106 shares -dividend due 4/1/72 $683.5: 67.0C 9.99 42.46 .50 72.80 68.90 #110-735 $373,780.54 .03 1CO.00 -0- $373,880.57 760.54 $373,120.03 Burroughs Corporation:Common 320 shares -dividend due 4/20/72 Firestone Tire and Rubber,Gommon 282 shares -dividend due 4/20/72 Union Pacific Corporation,Common 100 shares -dividend d'l:..e 4/1/72 Less: 1972 Washington County Pe rsonal Property Tax $43~.17 48.')0 58.66 Mellon Bank:Accountant's compensation PRINCIPAL-REALTY INCOME-REALTY Add: 17.07 454.24 43,976.79 40:593.21 Reimbursement for heat 'l:..sed during February 1972 Amount transferred from Principal-Personalty for expenses Less: West Penn Pow.er Company:.Payment for electric service to 3/22/72 Balance Consists of the Following: PRINCIPAL-:-PERSONALTY Stocks: -Acme International Corporc..tion 1 share -Common Allegheny Power Sy'stem,Incorporated 208 share s -Common Arne rican Can Company 270 shares -Common -2- $ s $ 6.00 9.99 15.99 15.99 40.18 4,992.00 15,609.38 -0- $457,690.03 American Telephone and Telegraph ComIR ny 106 shares -Capital Atlantic Richfield Company 13 9 share s -Common Avco Corporation 100 shares -Common Burroughs Corporation 320 shares -Common Columbia Gas System,Incorporated 896 shares -Common Communications Satellit~Corporation 50 shares -Common Continental Can Company,Incorporated 270 shares -Common Country Belle Co-operat:.ve Farmers 100 shares 6%Cumulative Preferred Class IIAlI Eaton Corpor3.tion 254 shares -::ommon Firestone Tire and Rubber 282 shares -Common Fore sight Foundation,Incorporated 8 shares Class IIA"Common Fore sight Foundation,Incorporated 3 shares -Class "B"Common General Electric Company 200 shares -Common General Motors Corporatio:>n 500 shares -Common George Washington Hotel Corporation 5 shares -Con~mon Lone Star Gas ::ompany 554 shares -c.:>mrnon Melville Shoe Corporation 800 shares -Common Mobile Oil Corporation 192 shares -Cc..pital -3- 14,778.46 37,850.00 12,307.5:) 8,759.63 -0- -0- 60.00 13,399.88 .' '. North American Rockwell Corporation 204 shares -Common Southern California Edison Company 156 shares -Common Standard Oil Company of California 73 shares -Common Standard Oil Company of Indiana 144 shares -Capital Standard Oil Company of New Jersey 517 shares -Capital Texaco;Inc'orporated 244 shares -Common Union Pacific Corporation 100 shares -Common Universal Camera Corporation 50 shares Class "All Common Washington County Agricultural Fair,Inc. 20 share s -Capital White Motor Corporation 489 shares .:Capital Demand Note: Ford Motor"Credit Company Cash advanced to legatees per account Cash on hand INCOME-PERSONALTY Cash advanced to legatees per account Cash advanced as follows: Alexander McIlvaine and Mellon National Bank &Trust Company;Trustees under Will of Howard H.Morrison, Deceased,for George S.Morrison,et al Residuary legatees $1,500.00 Ola G.Andrews Morrison, Re siduary legatee 1,500.00 Cash on hand PRINCIPAL-REALTY Undivided 1/2 interest in real estate situate at 92 North Main Stre~t,Washington,Pa. -4- 8,402.25 5,859.75 4,675.48 8,433.00 40,237.14 10,202•.~5 5,587.50 -0- 100.00 2::,135~el 33~,102.47 2C,000-.00 15,000.00 1,017.56 $39,000.00 $373,120.03 43,<;;76.79 40,593.21 $457,690.03 I, ESTATE OF HOWARD H.MORRISON,DECEASED Receipts anc.Disburse1T~ents from October 17,1972,through July 10,1973: Balance per Petition: J Principal--Personalty Add: 11/21/,72 Received 517 shares Exxon Corporation, Capital Stock $40,237.14 in exchange for 517 shares Standard Oil Co.New Jersey,Capital Stock 40,237.14 12/27/72 Proceeds sale $50,000 Ford Motor Credit Co.Demand Note at 100 $50,000.00 Carrying value 50,000.00 $350,889.03 c a 1/25/73 Purchase $50,000 GMAC Demand Note at 100 Cash expended $50,000.00 50,000.00 o 3/1/73 Less: Re :eived 204 shares Rockwell International Corp.Common Stock $8,402.25 in exchange for 204 shares North Arr.!.erican Rockwell Corporation, Common Stock 8,402.25 Arr:ount transferred from Income--Realty o Ill.09 351,000.12 10/26/72 R.A.P2.ynter,Inc. Payment of net three year premium on master liability policy No.40C426600E Hartford A &I Co.for period12/17 /7;1 to 12/17/74 at 92 North Main Street,Washington Income--Personalty Add: 49,513.83 107.50 350,892.62 .,~:.l Allegheny Power System,Inc.,Common 208 Shares Dividend due 12/28/72 to 6/29/73 American Can Company,Common 270 Shares Dividend due 11/25/72 to 5/25/73 American Tel &Tel Company,Capital 106 Shares Dividend due 1/2/73 to7/2/73 222.56 445.50 ~22.60 Atlantic Richfield Company,Common 139 Shares Dividend due 12/15/72 to 6/15/73 Burroughs Corporation,Common,320 Shares Dividend due 10/20/72 to 4/20/73 Cc·1umbia Gas System,Inc.,Common 896 Shares Dividend due 11/15/72 to 5/15/73 Communication Satellite Corp.,Common 50 Shares Dividend due 12/11/72 to 6/11/73 Eaton Corporation,Common 254 Shares Diviq.end due 11/24/72 to'5/25/73 Exxon Corporation,Capital 517 Shares Dividend due 12/11/72 to 6/11 /73 Firestone Tire &Rubber Co.Common 282 Shares Dividend due 10/20/72 to 4/20/73 General Electric Company,Common 200'Shares Dividend due 10/25/72 to 4/25"/73 Ger:eral Motors Corp.,Common 500 Shares Dividend due 12/9/72 to 6/9/73 Lone Star Gas,Company,Common 554 Bhares Dividend due 12/4/72 to 6/4/73 Melville Shoe Corporation,Common 800 Shares Dividend due 11 /1 /72 to 5/l /73 Mobil Oil Corporation,Capital 192 Shares Dividend due'12/11/72 to 6/11/73 North Am.erican Rockwell Corp.,Common 204 Shares Dividend due 12/11/72 Roch.-well International Corp.,Common 204 Shares Dividend due 3/19/73 to 6/12/73 Standard Oil Company of California,Common 73 Shares Dividend due 12/8/72 to 6/8/73 Standard Oil Company of Indiana,Capital 144 Shares Dividend due '12/10/72 to 6/10/73 Texaco,Inc.,Common 244 Shares Dividend due 12/8/72 to 6/8/73 Ford Motor Credit Company,Demand Note Interest 10/1/72 to 12/27/72 6:::",J,± -2- 208.:.0 153.EO 1,258.8-8 21.00 292.I') 1,473.45 180.48 210.oe 1,850.00 590.01 256.26 403.20 81.60 163.20 162.43 265.25 311.10 655.34 II G:MAC'Demand Note Interest 1/25/73 to'7/14/73 Amount transferred from Income--Realty for distribution Less: 10/25/72 Pennsylvania Department of Revenue, Ta..x on income for year ending 9/30/72 1/12/73 1973 County of Washington Personal Pr~perty Tax 3/16/73 Hood Insurance As sodates Payment of 1/2 share net 1 year premium from 3/20/73 3/16/73 Vance &Westfall Agency Payment of llZ share'net 1 year pre:nium from 3/20./73 3/16/73 Wernack Insurance Agency Payment of 1/2 share net 1 year prem.ium from 3/20/73 4/15/73 Harry R.Cook,City Treasurer, 197::Washington City Real,Estate Taxes 6/11/73 MalcolmL.MO'rgan,County Treasurer, 1973 County Real Estate Tax Mellon Bank,N.A.,Compensation Principal--Realty Income--Realty Add: )(:'1:.:73 Property situate 92 N.Main St., Washington,Pa. 10/26/72 Rent for occupancy of 1st floor storeroom by local McGovern group during 1972 election campaign 12/1 /72 Rent :or December,1972,for Dorothy Stevenson -3- 1,563.47 350.63 60,854.99 23.43 2803.72 78.00 161.50 78.00 683.55 ,?05.20 549.53 2,067.93 o 250'.00 300.00 58,787.06 40,593.~1 2/1/73 Rent for January,1973, for Dorothy Stevenson 3/21/73 Rent fo::-Evar_s .Studio from March, 1972,thru Se?tember,1972 11/1/72 Columb~a Gas:System, Credit on gas service Less: 12/20/72 Electric Heating &Cooling Supply Co., Payment for emergency heating 12/20/72 Dorothy Stevenson Reimbursemer.t for carpenter work and emergency hec.ting rental 1/10/73 McVehil Plumbing Heating &Supply Co. Payment for checking furnace 225.00 297.50 1,072.50 31.51 1,104.01 23.61 13.09 6.72 1/23/73 Washington Association of Downtown Enterprises Payment "for IS73 dues 50.00 2/1/73 Loren W.Carl Agency AgEnt's cornmi3sion on $525.00 2/28/73 Pat Charmley~l Payment for miscellar:.eous plumbing repairs 12/l2/72 12.72 ~/28/73 11.27' 26.25 23.99 3/27/73 PeUa Window &Door Company 1/24:/7~Payment for replacing window unit for third floor 77.91 I'3/27/73 Payment for additional replacement window unit for thir'd floo~65.~9 143.10 4/6/73 C.vr.Phillips k Sons 12/21/72 Checking furnace 1/8/73 Blocking off duct and registers a.nd in3talling caps on pipe 3/5/73 Repairs to roof 4/6/73 Repairs to roof 12.06 23.11 18.78 13.25 67.20 4/25/73 William F.Tayl.n Installation of two windows and painting brick around windows -4- 125.00 \ 5/25/73 .C::>lumbia Gas o,f Pennsylvania Service to 5/15/73 7/2/73 West Penn Power Co. Service to 6/21/73 Mellon Bank,N.A.,Compensation Am.ount transferred to Principal- Personalty Amount transferred to Income- Personalty for distribution Balance consists of the following: Principal--Personalty Stocks: Allegheny Power System,Inc. 208 Shares Common AmericanCa::l Company 270 Shares C::>Inm.oltl American Telephone &Telegraph Company 106 Shares,Capital Atlantic Richfield Company 139 Shares Comm.O:l Burroughs Corporation 320 Shares Comm.on -, Columbia Gas System,Inc. 896 Shares Comm.on Communicatic·ns Satellite Corp. 50 Shares Cornmon Country Belle Cooperative Farm.ers 100 Shares 6%Cumulative Preferred Class "All Eaton Corporc..tion 254 Shares Comm.on Exxon Corporation 517 Shares Common Firestone Tire and 3.ubber 282 Shares Co::nmon General Electric Company 200 Shares Co:nmon General Motors Corporation 500 Shares Commor- -5- 11.46 95.28 56.59 111.09 350.63 1,104.01 0.00 $450,272.89 4,992.00 15,609.33 5,525.26 14,778.46 37,g50.0(' 27,552.0C 2,559.38 1,000.00 9,953.62 40,237.14 8,759.63 9,125.00 39,531.25 ~-----~----~---------------------------------- ,• Lone Star Gas Company 554 Shares Common 13,399.88 Melville Shoe Corporation 800 Shares Common Mobil Oil Corporation 192 Shares Capital" Rockwell International Corporation 204 Shares Common Standar~Oil Company of California 73 Shares Common Standard Oil Company of Indiana 144 Shares Capital Texaco,Inc. 244 Shares Common Demand Note:GMAC Cash advanced to Legatees per Account Cash on hand Income--Personalty Cash .advanced to Legatees per Account Cash advanced per petition through 10/16/72 Cash advanced as follows: Alexander McIlvaine and Mellon National Bank and Trust Compa'ny,"Trustees under Will of Howard H. Morrison,Deceased,for George S.Morrison et aI., resid~ary legatees: 11,800.00 10,932.00 8,402.25 4,675..48 8,433.00 10,202.25 50,000.00 15,000.00 574.64 39,000.00 8,371.32 350,892.62 10/23/72 1/l8/73 4fi.&/73 900.00 1,500.00 1,500.00 3,900.00 01a G.Andrews Morrison 10/24/72 900~00 1/24/73 1,500.00 4/24/73 1,500.00 Cash on hand Principal--Realty 3,900.00 7,800.:10 3,615.74 58,787.06 Undivided one-half interest in real estate situate at 92 North Main Street,Washington,Pa. "-6- 40,593.21 $450,212.89 JBH:jmo 7-2-69 ~'" Account NumAit 110-735 / IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA,ORPHANS t COURT DIVIS ION RE:ESTATE OF HOWARD H.MORRISON, DECEAsED I I o RECEIPT FOR ADVANCEMENT TO THE HONORABLE,THE JUDGE.S OF .SAID COURT:. I,GEORGE S.MORRISON,being beneficially interested in the above titled Estate,hereby acknowledge to have received from Mellon National Bank and Trust Comp~ny, Co-Executor of the Estate of HOWARD H.MORRISON,Deceased CASH BEQUEST UNDER ITEM III OF THE WILL: FIVE THOUSAND DOLLARS $5,000.00 and request Your Honorable Court to charge the same to me..i '~in the becree of Distribution to be entered in said Estate •.-.~ In consideration of this advancement being made prior to the filing and audit of a Final Account,I hereby .agree to refund on demand,all or any part of this \. .advancement which may be determined to have been improper~y "made. DATED this J1-..-:;7/;-..__daYOf---.;:;]~!;;-;..:I.-:;.u.,F-o '19 ~.f f WITNESS: ..~ JBH:jmo e.7_2-69 Account N~~110-735 I .IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA,ORPHANS'COURT DIVISION 1m:ESTATE OF HOWARD H.MORRISON, DECEASED I I I RECEIPT FOR ADVANCMENT TO THE HONORABLE,THE JUDGES OF SA ID COURT: I,MARY MORRISON SEITLER,being beneficially int~rested in the above titled Estate,hereby acknowledge ~~have received from Mellon National Bank and Trust Company, ;cb-Exedut:'o~·of the Estate of HOWARD H.MORRISON,Deceased CASH BEQUEST UNDER ITEM II OF THE WILL: FIVE THOUSAND DOLLARS $5,000.00 and request·Your Honorable Court to charge the same to me in the Decree of Distribution to be entered in said Estate. In consideration of this advancement being made~ •prior to the filing and audit of a Final Account,I hereb~ agree to refund on demand,all or any part of this advancement which may be determined to have been improperly made. day of ,19 ~7 WITNESS: IN THE MATTEP.OF THE ESTATE OF \ Howard H.Mor:r:ison DECEASED: L\0-In---....,.-----n, IN THE ORPHANS'COURT·IN AND FOR WASHINGTON COUNTY.PENNA. 63-69-158NO._ ,.... , KNOW ALL MEN BY THESE PRES~;NTS.THAT I,aLA G.ANDREWS MORRISON, J . Alexander McIlvaine and Mellon Bank,N.A.,Successor by Merger to-E tDOHEREBYACKNOWLEI:GE TO HAVE RECEIVED FROM/MELLON NATIONAL BANK AND TRUST COMPANY xecu ors Howard H •.MorrisonOFTHEESTATEOF·~~DECEASED.THE SUM OF .~~'-:,to 53/100 --..-. Tko Huna.r..ed~Sixty..:.bne Thousand~.Six Hundred Eighty-Eight ana 261,688.53 - - - )DOLLARS ) .,...,t), ,...,,~.~ )-~.;~~J.J .'4 IN ~ULL 'OF THE AMOUNT AWAR,DED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY.PENNSYLVANIA MADE "....... " '" qif~J~~~.:WIT·NESS,~___"___''______'____==___,_------'=--- 63':69-158ATNO.---------------'-=---__ 3 tJ ::¢o·'1 1')1 ~wq"!ESS MY H~D AND SEAL.THI:S.-'--DAY OF~-I-19~. ~ ~iJ.tl~ll!dA~~ ,ala G ..Andrews Morrison '--~ See Over r •! W.UBI NO..63-69-158 ORPHANS'COURT ,i ;ESTATE OF Stocks per Election $148,596.71 Rea?l E state per Election 20,296'.60 Pri:ricipal Cash 48,938.64 Income cash earned priqr to 7/8/72 (Adv.)23,685.66 Income cash earned sub- ~equent to 7/8i72 (Aciv.).3,900.00 Income cash as of 7/10/73 1,807.87 Pa)rment Pat Transfer Ihh.eritance Tax 14,463.05 ,) Howard H.Morrison'$261,688.53* )~~Above subject to conditions per Decree J''. II,. i..e -l -"l~';;.... DOCKET ~~GE_-='~'..:.. ..&:"•--~?:l >~rn ;0 -.-..r-"u,0 c:c'. ~~U;~,Cl rT.~ ..,.._I r-'-...)~-;~en·...---~'.;...·,·RECEIPT ..........~ 6 (J""lMorr~son "/ ,I' IJ .,.--dFRO~:i:' :'-' •'"4",~::A -.~: '''"("")-<:::.•.o ::.:-;:.. ;I 7.: -0 r c:;:> !>(fl 01a G:Andrews TO .~ '-i .Alexander Mellvaihe aIJ.d Mellon Bank,N.A.,Executors.,) .~,. FILED 19__ 1., . t~I t......" I, '1 .1 .\~.....,.\ ,'!... ORPHANS'COURT DIVISION IN THE COURT OF COMMON PLEAS OF.WASHINGTON COUN'l'V,PENNA. No.'h:1:":69-158 IN RE: Estate of HOWARD H.MORRISON, deceased,a/k/a H.H.MORRIS01fl , a/k/a HOWARD MORRISON. fl.··I' ..... (; PRAECIPE FOR APPEARANCE ::EF....r.~~i ~~z,/TI\'O-<• ~"D,~ ~~~. e· .•,<. '<'i ~~::'>rn ;;0 (r)C)c::z -.(n:::G:(;)~'---.....,.....1,1.,-.,0:j_ .......... ,":~...~...... g ;::~~.-~....~.r-_~LJ r-~..:;>(j)C .... -....i -J::"' ~-,.... "-'C' (-0 '"'0 ......... ".J c;.:;; :; "-. r·~" .'--r-,t =• P-'.-..,. "-~, .~ /'" I .,..~ --/~ ~./~ ~ WILLIAM D.PHILLIPS AIIURNEY A'f LAW 33 WEST BEAU STREET WASHINGTON.PA.15301 • IN THE COURT OF CO~~ON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION wife,Remaindermen in the above Estate. Morrison,his wife;and William Morrison and Lois Morrison,his .1 No.63-69-158 Enter my appearance for Donald Howard Morrison and RU3SELL MARINO,REGISTER OF WILLS CL3RK OF THE ORPHANS'COURT Betsy Morrison,his wife;George Morrison,Jr.and Betty Jean.. TO: .) OCTOBER 14,1975 ill RE:ESTATE OF HOWARD H. MORRISON . Appeal of CLEA ANDREW ) .\ \ No.45 March Term,19 74 Your No.·158 of 1969 ___JI.O__~~.~_19 '.(;eceived from the Supreme Court of Pennsylvania,Western District,the record,'remittitur and copy of the opirlion of the Court,in the above entitled-case. - (PLEA~E SIGN &RETURN ONE COPY OF ~~~J)GMEN':F FORl.~i) (l :_- Of ... Russ·ell:':Marino, Clerk'of Orphans'Court Court of Common Pleas Courthouse ;WASH~GT<?N,PA.15301 PLEASE RETURN TO Supreme Court of .Pennsylvania 801 CITY-COUNTY BUILDING PITISBURGH,PENNA.15219 No. , 1 'J }. of ~ VS. March Term,19 ACKNOWLEDGMENT OF RECORD, REMITTITUR,ETC. ''J -A J J, <,., .' ~ -' [320]. IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT / IN RE:ESTATE OF HOWARD H. MORRISON,DECEASED Appeal of Clea Andrew .No.45 March Term,19"74 Appeal from the Decree of the Court of Common Pleas,Orphans'COl.:.rt Division of Washirigton County at No.~58 of 1969 PEa-CURIAM: Decre<e affirmed. OPINION OF THE COURT FILED:OCTOBER 3~1975 I Each party to pay own costs. Mr.Chief Justice Jones did not participate in the consideration or decision of this case.. . ORPHANS'COURT DIVISION IN THE COUHT OF C01VJlVlON PLEAS OF WASHINGTON COUNTY,PENNA. No.158 of 1969.. IN RE: ESTATE OF HOWARD H.MORRISON, DECEASED. """'11IIIII BRIEF ON BEHALF OF DONALD HOWARD MORRISON.,BETSY MORRI- SON~GEORGE MORRISON,JR., BETTY JEAN MORRISON,WILLIAM MORRISQN~and LOIS MORRISON,RESTDIIAR LEGATEES ~ r 'I r "i> ~~ -jo C?;0 •z IT]"0 -<.J:~- -j r r r» -<"0...(J) "0 n .~'~ ::::;-.J k>rn::OU>Gjc::::::-en:;c.n ,n_--!ry'..-..,...:i= .-..:, ~'""M g ~:'~:..,-.--•I ...-orQ;>.(fl ... --oJ oJ";;' =:!! ~-"- ~...O .;;;) ."-J ',' I""..J ,~ r' I-i . r- .... " WILLIAM D.PHILLIPS,P.C. ATTORNEY AT LAW 33 WEST BEAU STREET WI\SHINCTON.PA.'/0::101 ---~.~~_..---'-----....;;,(:.''''..-:>--~~-~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF HOWARD H.~ORRISON,) ) DECEASED.) B R I E F No.158 of 1969. i: ON BEHALF OF DONALD HOWARD MORRISON, BETSY MORRISON,GEORGE OCORRISON,JR., BETTY JEAN MORRISON,WILLIAM MORRISON, AND LOIS MORRISON,Residuary Legatees. WILLIAM ~.PHILLIPS,ESQUIRE . ATTORNEY FOR RESIDUARY LEGATEES': 33 West Beau Street Washington,Pennsylvania l530~ COUNTER HISTORY OF CASE The residuary legatees,Donald Howard Morrison,Betsy Morrison,George Morrison,Jr.,Betty Jean Morrison,William Morrison and Lois Morrison,agree generally with the facts set::I! ,;Ii i'I forth in the History contained in the claimant's Brief,with II j'the exception that the claimant made no mention that,at the hearing,the scrivener,Alexander McIlvaine,Esquire,testified in the residue is forfeit. years,indicated that the purpose of Item XII of the Will was Clea Andrew,in the event that the testator's wife took against The position of the residuary legatees is,of course, ambiguity exists,the testimony of the scrivener was admissable to explain the same,with the result that Clea Andrew's interest Will,and the witness'intimate knowledge of the testator's re- to eliminate all of the testator's wife's relatives,including the "Will. lati~nship with all cor.cerned,extending back some fifty (50) that there is no anbiguity in the Will,or alternatively,if such 'II, I I. QUESTIONS INVOLVED IS THERE AN AMBIGUITY IN ITEM XII OF THE TESTATOR'S WILL? Answer:NO. II.DOES ITEN XII OF THE TESTATOR'S WILL INDICATE A CLEAR INTENTION ON THE PART OF THE TESTATOR TO DIVEST THE INTEREST OF CLEA ANDREW IN THE RESIDUE OF THE ESTATE ? Answer:YES. IF AN AMBIGUITY DOES EXIST IN ITEM XII OF THE TESTATOR'S WILL,WAS THE SCRIVENER'S TESTIMONY ADMISSIBLE ? Answer:YES. ;;'1Ii! I'"l:lI{! Iii, Ii: I"ii' 11 IIiIIil Ii i'!i!:i!,I, illiiiII :!!i;~IIII'j ;~1 iiil I!I,:': I \"j Ii!,,,, 2iii, 'Iii iii' 'Iiii! A R GUM E N T I.THERE IS NO AMBIGUITY IN ITEM XII OF TEE WILL. Apparently the claimant's position is primarily based upon the fact that Item XII of the Will employs the terminology "bequests",in conjunction with the condition of the Testator's wife taking against the Will,while the terms "devise and be- queath"are utilized to create the trust,an interest in which the claimant seeks.The interpretation placed upon the terms "bequest"and "devise"in the claimant's Brief are correct as a technical proposition,however,the case cited therein,Fleck v. I Harmstad,304 Pa.302,also states that the term,"devise ",has so~etimes been construed to pass personal property,and that the word "devise"is sometimes used in a Will interchangeably with "bequeath ",and a departure from the precise use of these terms will not invalidate either the bequest or the devise. The claimant's hard and fast position that "bequest"is solely applicable to personalty and "devise"to realty is not justified by the decisions.The use of-these terms is "some evidence"of the Testator's intent,not prima facie proof.This presumption must give way to any indication to a different intent l• Altdorfer's Estate,255 Pa.136.If the claimant's position, that Item XII of the Will in question operates to divest her of personalty only,were carried to its ultimate conclusion,an absurdity would result.That is,Clea Andrew would have an in- Iterestonlyintherealtyencompassedintheresidueoftheestate, 1,'1 !:and not,according to her theory,in the personalty.Thus,the trustees would be put to the vexatious problem of apportioning to her that share of the income produced by the real estate only, while paying over to the other beneficiaries their share of the 3 r I I ,I I~ income.Surely it cannot be seriously contended that such would be the deliberate intent of the Testator here,who apparently was a man of means,successful in business and advised by com- petent counsel.An unreasonable result should be avoided as well as an absurdity.Walker Estate,376 Pa.16;Worst v.DeHaven, 262 Pa.39. Another aspect of the claimant's position,which is the result o~excessive concern with technicality,is the alleged ambiguity created by the failure of the testator to label the residual legatees as "beneficiaries I!,when in Item VI (D)the Testator terms his sister and brothers as "beneficiaries.l1 It cannot be contended that the residual legatees are not objects of the Test~tor's beneficience,even though they are not designated by the term l1beneficiary"in the Will.Girard Trust Company v. NeWhall,138 Pa.Sup.203. Item XII of the Will does not create an intestacy of IlL of :he rasidue as a result of the revocation of Clea Andrew's in- terest.Her share is clearly to be divided among Donald Howard Morrison,Betsy Morrison,George Morrison,Jr.,Betty Jean Morrison,William Morrison and Lois Morrison,the IIremaining beneficiaries."The law favors the construction of a Will whi~h avoids intestacy. II.THE WORDING OF ITEM XII OF THE WILL CLEARLY INDICATES THAT IT WAS THE INTENT OF THE TESTATOR TO DIVEST CLEA ANDREW'S INTEREST IN THE RESIDUAL ESTATE UPON THE TESTATOR'S WIFE TAKING AGAINST THE WILL. It is submitted that the intent of the Testator can be determined by considering the fact that the beneficiaries,includ- ing Clea Andrew,are eliminated by name,not by item or class of gift in the Will.The Testator made no attempt,in Item XII,to 4 distinguish between real and personal property;between income and principle.His intent to eliminate his wife's relatives is made quite clear by the fact that everyone of them mentioned at some place in the Will is listed again in Item XII.This deliberate listing to include Clea Andrew,leaves no room for her allegation that her admitted special position excludes her from the operation of Item XII,as it pertains to the residual estate.On the con- trary,the evidence elicited in the hearing in this case indicatin~ that the claimant enjoyed a preferred relationship with the Testa-Ii tor,and was apparently an object of his contemplation,reinforces: the conclusion that the inclusion of her name in Item XII was not an ambiguous,mistaken act. III.THE TESTIMONY OF THE SCRIVENER WAS ADMISSIBLE FOR THE PURPOSES FOR WHICH IT WAS OFFERED. , !I As pointed out above,the residuary legatees contend that! there is no ambiguity in Item XII of the Testator's Will,pertain- ing to the words !tdevise and bequeath!t.However,if the Court de- termines that such ambiguity does exist,it is submitted that the testimony of the scrivener was admissible to aid in the resolution! of this ambiguity. At Page ~07 of Pew Trust,411 Pa.96,the Court stated: !tIn order to ascertain the actual intent of the settler or testator,the Court must place itself in his armchair and consider not only the language and scheme of the instrument but also the facts and circumstances with which he was surrounded;and these surrounding facts and cir- cumstances include the condition of his family, the natural objects of his bounty and the amount and character of his property." Further,we find in Henry,Fa.Evidence,Vol.2,Fg.12: !tBut,if the language is doubtful or equivocal in meaning and capable of more than one construction,parol evidence is admissible to show the sense in which the words were intended to be used." 5 ,. I." "~facts and circumstances with which the Testator was surrounded.II II It is submitted that the testimony of Alexander McIlvaine,ESquire~! I"the s crivener,was admissib Ie for the purpose of establi~hing the 'I t III .i~n thlS case,the test mony was as to the circumstances of the I,transaction and not as to the sense in which the words were inten- Ided to be used,or,as in the words of the Pew Case,as to the circumstances of the transaction or the context in which the words I):"devise and!Ilr ':1 1 assisted in bequeath"were used so that the Court may thereby be the determination of the sense in which the words were used. I II Ii' l- I II submitted, 6 SHERMAN H.SIEGEL ATTORNEY AT LAW WASHINGTON.PENNSYLVANIA WA.5HINGTON TRUST BUILDING CERTIFIED COpy " .",-~,._..<'-- MEMORANDUM OF LAW ON BEHALF OF ,.'CLEA ,ANDREW IN THE COURT OF COMMON PLEAS OF WASHINGTqN COUNTY,PENNSYLVANIA (ORPHANS'COURT DIVISION) NO.158'of 1969 ). HOWARD H.MORRISON, ESTATE OF DECEASED IN RE: ,I '...."I' j . III ,.' I T.GENERAL RULES PERTAINING TO .INTERPRETATIONS·OY WILLS 1.The intent of the testator is to be gathered from the whole Will and not from a few of the many clauses ~n it.Every sentence and every word in a will must be considered in forming a judicial opinion upon it. 6 Hunter a.c.217·wills sec.2(d). 2.A construction which gives effect to all parts of the Will and rej~cts no language as surplusage is to be preferred.-- .....--.........-and a construction that renders every word operative·is to be preferred to one which makes some words and sentences idle and nugatory. 6 Hunter a.c.219 Wills sec.2 (e). Vandergrifts Est.4·06 Pa.14. 3.The Will should take into consideration the testator's relation to the beneficiarie~,their condition or necessities. 6 Hunter O.C.273 Wills ll(a). Gibson v.McBurney 399 Pa.195. Prime's Petition 335 Pa.18. Harris Est.3Sl Pa.368. Clark Est.359 Pa.411. -2- II.USE OF TECHNICAL LANGUAGE IN A WILL 1.Technical words are interpreted according to their technical meaning unless other parts of the Will clearly show that testator intended them in some other sense. Aker -Pa.Interpretation °ofo Wills p.234 Berger Est.360 Pa.366 6 Hunter a.c.222 wills sec.2(h) ~rier 0 Est.4OJ Pa.517 Houston Est.414 Pa.579,595 2.Where the same language is repeatedly used in a writing,it is prima facie to be interpreted in the same way wherever it appears. 6 Hunter O.C.232 Wills 2(r) Klapps Est.19 Pa.Super.ISO Blackburnoes E"st.290 Pa.55 Smiths Pet.291 Pa.129 3."Bequeath"is properly applied to gifts by Will of personal property and not realty. "Devise"is the proper term to be used in a Will to denote a gift of real property. Where a testator in one clause of his Will uses the word "bequeath"and in a later clause uses the ~vords "devise and bequeath",it is some evidence that in the first clause he had in contemplation only personal property and in the later clause,he had in contemplation real property. Fleck v.Harmsted 304 Pa.302(1931) -3- III.AN.ABSOLUTE GIFT IN A WILL WILL NOT BE REDUCED BY LATER PROVISIONS UNLESS THE TESTATOR'S ,INTENTION TS·CLEAR AND CERTAIN 1.Where there is an absolute gift ,in a Will,later words will not operate to reduce the estate thus given unless it is reasonably ceitain that such was the intention of the'testator: howevei,a testator's intention must be determined by reading his Will as a whole,and all his words must Be taken into account and giv.en effect if possible,and where ambiguity exists or the intention of testator as expressed by the·words used is not clear, the Court must considei the circumstances surrounding testator when he wrote the Will}as ,shown by parol evidence,if necessary. Duld Estate 8 D&C 2d 330 (1956),''af'fd 389 Pa.108 Leictis Est.309 Fa.23,27 Caldeis Est.343 Pa.30,38 Fairmans Est.'287 Fa.3·3"4,336 Byrnes Est.320 Pa.513 2.Any condition must be clearly stated since there is a general presumption in favor of an indefeasible estate. McKinley v.Mart'i'n 226 Pa.·550. -4- IV.SCRIVENER CANNOT TESTIFY AS TO .TESTATOR 'B TNTENTTONS Scrivener cannot testify as to testator's intentions. Aker -Pa.Interpretation &probate of wills p.220 Dembinsko's Estate 316·Pa.61 Mizeners Est.262 Pa.62 6 Hunter O.C.274·Wills ll(c) Willard Est.68 Pa.327 Scarpaco Est.10 Fid.Rep.653 Birm Est.6 Fid.Rep.46 Rusinski Will 14 Fid.Rep.30 Nolen Trust 12 Fid.Rep.557 Brody Est.12 Fid.Re~.300 " also evidence of te~tator~s instructions to scrivener are not admissible. Penrose Est.317 Pa.444 Sauer V Mollinger 138 Pa.138 Hoffman Will 8 Fid.Re~.609,affd.394·Pa.391 C.F.Homsher Est.11 F~d.Rep.335 -5- • v.DEAD MAN~S RULE IS NOT A BAR TO LEGATEES TESTIFYING IN A WILL CONTEST· Dead Man's rule is not a bar'to legatees testifying in a Will conte~t involving interpretation of the Will,because the contest is not between claimant and estate but between legatees under the Will as to what share each receives;their interests are adverse to each other and not·to the estate. Aker -Pa.Probate&Inter-p.of Wills p.312 Gerlach's Est.364 Pa.2D7 -6- ". ,----:----~'... ~ ,.... ~:r.K .•THE .COURT .OF COMMON PLEAS 'O;Ei1 WASH;I::NGTQN"COUNTY r l?ENNA. .(OR,P;RANS ~~OURT DIV.)NO.'158 OJ.1969" IN RE: ESTATE OF HOWARD H.MORRISON,.. DECEASED BRIEF.ON BEHALF OFCLE1\.~ANDREW.;:RESIDUARY LEGATEE ,..........~ .,~II ...c;._"..,,'"t t :::::0 -.J ;.-."..... il'II ..c---J.' I '~<,l>rn;:;t:l ~1~:,~'(f)C':>C::::z r--'.,-x-en :Po •.... -(fJen -< Z .--J .rr,rr"., ',-:-:-:::r-r..D t-;-.. "--.....:1 ." ..~.,.' :..:::.~;.:..:r::-0 '"a j.;~::3:-1O~';'_I --.---1"'V-r-z ~ -0 r-<.-:J:t>cn !'"'v rv l. ... '!>"- ~ }>'-f ~) SHER.MAN H.SIECEL ATTORNEY AT LAW" W"ASHINGTON,PENNSYLVANIA WASHINGTON TRUSTBUILDINC IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA . (ORPHANS'COURT DIVISION) IN RE: ESTATE OF NO.158 cf 1969 HOWARD H.MORRISON,. DECEASED BRIEF ON BEHALF .OF .CLEA ANDREW,'RESIDUARY LEGATEE H.SIEGEL ...t:-. ".....~"/ :':t" ·HISTORY 'OF THE CASE Howard H.Morrison,the testator,by his Will dated March 2,1965 in Ttems TT,III and IV,bequeathed to each of his brotheis and sistei the 'sum of Five ~housa:nd Dollars and No/lOa ($5,000.00).In Item V of the Will,he bequeathed to Clea Andrew,the 'Claimant,the sum of Five 'Thousand Dollars and No/IOO ($5,000.00)and his shares of Comsat Stock.In Item VI of the Will,he devised and beq'ueathed the residue of his estate" to trustees'to pay the income to his wife,Ola,during her life- time with the right to invade the principal as the 'trustees shall determine 'advisablefor the welfare "comfort ·and support of said wife,and upon the death of his wife,to pay Three Thousand D01- lars and No/IOO ($3,000.00)to each of four (4)beneficiaries and theincome'from the remainder'of the 'trust es'tateto be paid to his two (2)brotheis and sistei during their lives'. Tn Item V$:"(E),(F),and (G),the will provided that as-each of the brothers and sistei died,the income,'that would have been payable to such dec"eased brothei or sister'should be distributed to the Testator's three (3)nephews and Clea Andrew,and that upon the death of the last of thebrotheis and sistei,the ~rincipal of the ~rust would be distributed in the same manner. Tn Item XIT of the Will,the Testator provided as follows: '''TTEM XIT.If my wife "Ola A.Morrison,shall take against the provisions of this my last Will, then the bequests heiein made 'to Clea Andrew, Janet Ely,Evelyn Brec"kinridge,'Marjorie Breth and Ann McNary shall theieby fail,and I direct that the "remaining beneficiaries named heiei'n shall share,aftei payment of the beques'ts in TtemsIT,TIl,and IV',the res'idue of my estate, IN TRUST,on the same terms and conditions as heiein set forth." - 2 - The widow filed her Election to take 'against the WilL The executors filed their Account and at the Audit of the Account,they took the ~osition that,Ite~XII of the Will elimin- ated all the interests of Clea Andrew in said estate.Clea Andrew,however,filed her claim at the Audit admitting that Ite~XII voided her'legacy in Ite~V of the will but contending that her interest in the 'residue 'of the 'estate was not affected thereby. Testimony was taken by the 'Court at the request of the Claimant.Said testimony in substance indicated that the Testator evidenced a warm and affectionate attitude toward the Claimant and that he enjoyed her company,took her'to the race track,dinner,movies and baseball games,discussed his business matters with her:and at or about the 'time 'of the 'ex'ecution of the Will,took the Claimant to his safe deposit 'box in Mellon National Bank and Trust Company where she 'cataloged,at his reques't,the many securities which were in his safe deposit box. At the Hearing,Alexander McIlvaine,Attorney'fOl:the executors, and co-executor and co-trustee under the Will,corroborated the evidence offered on behalf of the Claimant with respect to the close relationship existing between the Testator and,the Claimant. QU,ESTTONS ,INVOLVED (1)Does Ite~XII of the ~e~tator's Will eliminat in its'entirety the interest of Clea Andrew? (2)Has the ~estator in Ite~XII of his Will, indicated a clear intention to dive~t the intere~t of the Claimant in and to the residue ~f the estate as devised to her in Item VI of the Will? ANSWERS SUBMITTED (1)No. (2)No. - 3 - , I ARGUMENT Claimant contends that"Item XII of the Will did not invalidate the interest in theres"idueof the "estate devised and bequeathed to her in Item VI of the Will for the following reasons: (1)The intention of the ~estator as e~idenced by the "language ~sed in the Will e~iderice~a purpose ~nly to invalidate the legacy of Five ~housand Dollars and No/IOO ($5,000.00)and theComsat stock bequeathed to Claimant in Item V of the Will. (2)If the Court is of the opinion that the language is Item XII is ambiguous,thee~idericesubmittedat the Hearing to resolve said ambiguity re~eals that the "Testator did not intend to disturb the "Claimant's intere~t in the ~esidue of the estate. (3)Having given the Claimant a vested life inteie~t and ve~ted remaindei inteiest in the ~e~idue"~f the e~tatein Item VI of the Will,the language ~sed in Item XII of the will did not opeiateto avoid said interest as the " language ~sed in Item XII"doe~not indicate ~ith reasonable ceitainty that such was the intention of the Testator". (4)To hold that Item XII voids theinteiest of the Claimant in the residue of the estate would result in the" Testator dying inte~tate ~ith re~pedt to one~fourth (1/4)of the res"idueof his"estate,which would violate a cardinal rule of construction that a Testator interids to dispose"of his""eritire e~tateand not die inte~tateas to any part of it~ GENERAL STATEMENTS OF THE LAW PERTAINING TO THIS CASE " In interpreting wills,the "polestar"long fixed for the~uidance ~f the courts is the"testator's intentions. ""6 Hunt:ei O.C.215 Wil"ls sec.2(b). 1.The intent of the "testator is to be gathered from the whole Will and not from a few of the many"clauses in it. Every sentericeand e~eiy word in a Will must be considered in - 4 - forming a judicial opinion upon it. ·6 Hunter a.c .2·17 Wills 'sec·.2"(d). 2.A construction which give~eff~dtto all parts of·the Will and rej~dts no language as surplusage ~s to be pre- ferred.--------and a construction that renders ·every word operative is to be preferred to one which makes-some words and seriterice~idle ~nd nugatory. ·6 Hunter O.C .219 Wills s·ec·.2"(e). VandergriftsEst.406 Pa.14. 3.The Court should take into consideration the testator I srelation to the beneficiaries·,.their condition or· necessities. 6 Hun·t·er'a.c.273 Wills 11 (a)• Gibson v .McBu-rney 399P-a.-1·95 . Ha·rr:isEst.351 Pa.368. ·C1a·rkEst.·359P-a .·411 • A.USE OF TECHNICAL LANGUAGE IN A WTLL· 1.Te<::hnical words are interpreted according to- their tedhnical me~ning unle~s other-parts of the will cle~rly show that testator interided them in some other sense. Aker-Pa.Tnterpret'ation of Wills·p.234 ·Ber'ge-r Est.36"OPa .·366 6 Hunter a.c.222-Wills sec.2(h) ·Grier Es·t ..40 3Pa·.517 .Houston Est.·414Pa.579,595 - 5 -,. 2.Where 'the same language is repeatedly used in a writing,it is prima facie to be'interpreted in the same way wherever it appears. '6 Hunte'r'C.C.232 Wills 2"(r) KlappsEs·t.19Pa •Supe·r.150 Smiths 'Pet.29'lpa.129 3."Bequeath."is proper'ly applied to gifts by Will of personal property and not realty. "Devise"is the 'proper term to be used in a will to denote a gift of real property. Where a testator in one''clause of his Will uses the word "bequeath"and in a later clause uses the words "devise ~nd bequeath",it is some ~videncethat in the 'first clause he 'had in contemplation only personal property and in the later clause,he had in contemplation real property. Fl'e"ck V.'Harm'st'od ·J04Pa.302'(1931) B.AN ABSOLUTE GIFT IN A·WILL WTLL NOT BE REDUCED BY LATER PROVTSTONS UNLESS THE TESTATOR'S TNTENTTON TS"'CLEARAND CERTAIN 1.Where there is an absolute gift in a Will, later words will not operate to reduce ~he ~~tate ~hus given unle~s it is reasonablr certain that such was the intention of the testator ;however,,_a testator's intention must be "determined by reading his will as a whole,and all his words must be 'taken into account and given effect if possible',and whereambiguity e~ists or the intention of testator as expre~sed by the ~ords used is not clear,the Court must consiqer the circumstances surrounding testator when he wrote the Will,as shown by parol evidence,'if necessary. DuidEstate '8 D&C 2d 330 (195"6).,affd J89Pa .108 Leictis Est.3G~Pa.'Z3,'27 .calders Es·t.·343Pa.30,'38 .Fa·irmansEst·.287 Pa.334',336 - 6 - 2.An¥condition must be clearly stated since there isa general pres'umption in favor of an indefeasible estate. ,McKinley V •Martin 22BPa.550 . AP:PLTCATTON OF 'LAW,TO THE 'INSTANT 'CASE I.Applying the,above rules to the Morrison will . .....B.pon examination of the Will itself and consideration of the; ..testimony produced at the hearing,we submit the following: 1.Giving consideration to the entire Will, giving effedt to all parts there6f and rej~dting no portion thereof,and giving effedt to the technical language used therein by the scrivener,a very able and competent estate 'lawyer,the Will clearly e~tablishes'without the necessity of oral e~idence the dispositive plan and intention of the 'testator:, ~)Ite~s II,III and IV consist of cash bequests to te~tator's brothers and sister. (B)Ite~V testator'bequea'ths'Five Thousand Dollars and No/IOO ($5,000.00)and Comsat Stock to Clea Andrew. The testator heree~idences his high regard and affedtion for Clea by making her bequest larger than any other specific bequest in the Will. (C)Ite~VI de~'is'e's''and heq'ue'a'ths residue of the e~tate ~o truste~~in trust for wife'for life~Note.that the tes'tator uses the words '''devise 'and bequeath",as an undivided intere~t in real estate appraised at Forty Thousand Dollars and NO/IOO ($40,000.00)was included in the re~idue. (D)Ite~VI tC)provide~that on death of, te~tator's wife,the truste~~are diredted to pay cash beque~ts of Thre~Thousand Dollars and No/IOO ($3,000.00)each to Clea's two (2)sisters,Janet and Evelyn,and to two ~2)other named leg'atees and in Ite~VI (D)to pay the net income from the re- maining principal in the trust in equal shares to testator~s brothers and sister. ($)Ite~VI (E),(F)and (G)provide ~hat as each of the bene'fi'c'i'ar'ies'named in paragraph (D)dies,the share of the income of the dedeased beneficiary shall be distributed to testator's thre~'(3)nephews and Clea.Note that the testator refers to his brothers and sister as beneficiaries in all three - 7 - (3)of these subparagraphs • (F)Item VI (H)provides'thatat the death of the last surviving benefici:ary,the'remaining principal in the trust is to be distributed in e~ual share~to the ~hree(3)nephews and Clea ---again thetes't'ator uses'the 'term:hen'eficiary in referring to his two brothers and sister. (G)Item XIT,is the section of the Wil'l req'uiring interpretation 'by the Court as to testator's 'intention. (1)Testator states that'if his widow takes agains:t'the will ,"then the bequests herein made to Clea",her two (2)sisters and the other two (2)legatees '''shall thereby fail". What did the testator mean when he said "hequ'ests ---shall fail"? (a)Be~uest is properly applied to gifts of personalty. (b)De~isedenotes a gift of realty. (c)Where a te~tator in one,clause of his Will uses the word'"bequeath"and in later clause uses the words "de~ise and bequeath",it is somee~idencethat'in the first clause he had in contemplation only personal property and in the later clause,he had in contemplation real property. F'leCk v.Harmstod 304''Pa..302'(1'931 ) Cd)Here the testator ih making the gifts in 'Items II,I'll,IV and V,said '''I'beque'ath".In setting up the trust in Item VI which included real estate,he said "I'd'evise"'and bequeath". It is submitted that tes'tator has clea'rly indicated by stating "be~uests ---shall fail"that he intended only,that Cleat's 'bequest of Five Thousand Dollars and No/IOO ($5,000.00)and Comsat Stock under Item V and the beq:ue'sts of"Three Thousand Dollars and No/IOO ($3,000.00)to Clea'ssisters and the'~ther two (2)le~atees shall bere~oked. (2)Te~tator further ,states in Item XII "and I direct that thererriaining'ben'eficiaries named herein shall share, after payment of the bequests in Items II,III,and IV,the residue of my estate,IN TRUST,on the'same terms and conditions as herein set forth". -8 - Cal Who are the '''remaining beneficiaries'''?The only persons named as "beneficiaries"in the will are 'thetwo (2) brothers and sister of the ~e~tator and thus the te~tator clearly indicate~that the ~ledtion of the widow shall not affedt the intere~t of said beneficiaries~ (b)Te~tator further state~that the beneficiaries shall enjoy the residue "IN TRUST,on the 'same'terms and con= ditions herein set forth".The terms and conditions herein set forth are that Clea is to receive one-fourth (1/4)of the income as e~ch beneficiary dies and one~fourth (1/4)of the ~rincipal remaining at the de~th of the last beneficiary.Has not the testator by stating that the trust shall be '''on the 'sameterms and conditions as herein set forth"clearly shown that he intends ! that Cle~should share ~he ~e~idue ~f the ~~tate? It is therefore submitted that the languageased in the.Will cle~rly indicates:the testator 's intention that upon the eledtion of the widow to take against the Will,the pecuniary legacies and stock bequest to Cle~(and the other girls)fails', but·that sucheledtion shall not affect Cle~'sright to the income and ultimate share of the principal from the residuary trust. II.Should the Court ,fe~l that-the language ~n the, IWill is ambiguous and equivocal,resort'should be had to the tes'timony offered at the he~ring before 'the Court,to ascertain the intention of the ~estator. The ~ncontradicted e~idence ~ffered at said he~ring (and strongly'corroborated by counsel for the testator,who appe~red as a witness)established that-Cle~Andrew was a favorite of the testator,that he 'enjoyed her company,took her to the racetrack,dinner,movies and baseball games,and as Mr. McIlvainete~tified,the ~e~tator re~arded her at least as close to testator as his'own blood nephews. This testimony,it issuhmitted,bolsters the' interpretation of the Will submitted in the first portion of this brief.The wording of the Will itself indicate~that the ~e~tator not only equated Clea with his'three (3)nephews,but actually - 9 - showed a greater,generosity toward her by providing a cash legacy of Five Thousand Dollars and No/IOO ($5,000.00)and a gift of the Comsat Stock to her. Considering the evidence produced at the hearing, it is submitted that such evidence clearly neg'atives',any intention of the 'testator to revoke elea's inter'es't in the res'idueof the estate. ITI.1.Where there is an absolute gift in a Will lateiwords will not operate to reduce 'the estate 'thus'given unles~~.:: I it is reasonably certain that such was the intention of the testa- tor:however,a testator's intention must be 'determined by reading his'will asa whole,and all his words must betaken into account and given effect if possible,and where ambiguity exists or the intention of testator as expressed by the words used is.not clear, the Court must consider the circumstances surrounding 'testator' when he wrote the Will,as shown by parol evidence,if neces'sary. Du'ldEs'tate'8 D&C2d 330 (1956),affd389 Fa.108 Calders 'Est.34'3 Pa.30,''38 ,Byrnes 'Es:t:.:320 Fa.:S13 2.Any condition must be clearly stated since there is a general presumption in favor of an indefeasible estate. McKinley V.'Martin226Pa'.S50 .. In this case,the Will in Ite~s VI (E),(F)(G) and (H)gives Clea a ve~tedlife'interest in one~fourth(1/4)of the income 'from the trust ,and a ves'ted re~ainder in one-'fourth (1/4)of the principal thereof.Having'vested the donee with an absolute interest,has the testator by the wording of Ite~XII clearly indicated his intention to destroy this ves'ted interest? Tt is admitted for the purpose 'of argument that' thetes'tator can by attaching a condition to a gift (as making'it subject to the wife's election to take under the 'will),revoke such gift,but the language used must be clear and certain to invalidate such gift. -10 - \ Thus,in Roust'o'n'S'Est'a'te J7lPa.'396 (1952)the testator provided for payment of One Hundred Fifty Dollars and No/IOO ($150.00)pei month to wife and at hei de~th,Fifty Dollars and No/IOO ($50.00)pei month to e~ch son with remainder to sons'children'.Will further provided "Should my wife --- elect to take against this,my last Will and Testament,I do heieby revoke and make void any provision or provisions for either or both,of my sons",and made an alteinate gift to his sister and her children.The Court held that the provision in the Will was valid and when the wife elected to take against the 'will,thegift~ to the sons were destroyed.The language in the,will was clear and unequivocal ---"I do hereby revoke and make void any provisiOI or provisions for either or both of my sons".Intention was clear. Compare this language with the Morrison Will "the bequests herein made to Clea"and others "shall thereby fail"., In Alexande'r 'sEs't'ateJ'41Pa .471 (1'941)the Will provided that "in the event that my wifecontes'ts my will ---or ---offers any legal proceedings,then my son by her ---shall receive the sum of Five Dollars and No/IOO ($5.00)as his share only and nothing more".The previous provi~ions in the Will had given the son an equal interest in the estate 'with his'three (3) ste~brothe~s.The Court held the provision valid and the son disinherited.Note the positive language of the Will "shall receive Five Dollars and No/IOO ($5.00)only as his share and nothing more".Int'ention t·ta'scle~r. It is submitted that the language in Item XII of the Morrison Will does not indicate a clear intention on the part of thete~tator to invalidate all inte~e~t of Cle~Andre~'in said Will.The testator says the beque~ts to Cl~~and others shall fail,he classifies Cle~'s gift that fails with the cash beq'uests of the other girls that fail,and the~eby limits,the revocation to the personalty gifts in Items V and Item VI (C)of the Will. IV.In interpreting a Will,the Court should take, into consideration the testator's relations to the beneficiaries; their condition and necessitie~. When the Court places itself in the armchai.r of -11 - the testator at the time °the °will was written,we find the following facts: (1)The testator e~idenced a strong affedtion for Clea.He enjoyed her company,he took pride in her accom- plishmenOts,he felt toward her as if she were a niece by blood rather-than by affinity.He confided in her,discussed his family and financial affairs with hei,and took her to his lock box in the bank to catalog his seduritie~.He ~~idenced his affedtion for her by providing a legacy for her in Item V of his Will which was larger than any legacy to his brothers or sister or any other person in the Will except his wife. (2)Clea's parents were hard working peOple.Her father was a financial failure addicted-to alcohol,and her mother and the three (3)daughters had to work to contribute to the familyo's maintenance.The testator provided work in his drug store °for the daughters while they attended high school.The testator's wife employed Clea's mother"as cook in the restaurant operated by testator's wife.Testator kne~oof the financial difficultie~of Clea and made her an objedt of his bounty. (3)Testator:'s brother,William Nathaniel,was a medical doctor and apparently financially secure.His sister, Mary Seitler,was married and orequired no financial assistance. His brother,GeOrge,had ne~er beeon able to succeed,having Iived on and operated testator's farm for a number of years.George 'os three (3)sons were helped financially by te~tator who paid the tuition for one of the boys through W &J College.o (4)The testator's plan in his will clearly shows that he intended that Clea,and GeOrge ,os three (3)sons enjoy the bulk of his estate as they were the ones who were the worst off financially. (5)The wording used in Item XII that the bequest to elea shall fail,when interpreted in the light of the above facts,clearly indicate that tesOtator's intention ,was to attempt to dissuade his wife from electing to take against the Will by revoking the cash le~acies(and the Comsat Stock le~acy)to his wife's niedes,amounting to a total of approximately Twenty Thousand Dollars and No/lOO ($20,000.00),but nototo disturb the re~iduary trust provisions as he clearly stated that the ~emaining peneficiaries shall share the residue;in trust;on the same -12 - terms and conditions"as herei.n set forth. V.If the Will were 'interpreted as to defeat Clea's i'nterest in the residue,such interpretation would result in an intestacy of one~fourth (1/4)of the re~ainder of the es- tate.That construction of a Will is favored which avoids an intestacy •. 6 Hunte'r "0.C .'234 Will's 'S·e'c".·3 The presumption is that a testator intends to dispose of his entire·estate and not die intes'tate as to any part of it.The duty of the Court is to construe a Will that no inte~tacy, partial or entire,will occur. CONCLUSION It is submitted that the instant Will provides for a vested interest in Clea Andrew of,one":fourth (1/4)of the income and one~fourth (1/4)of the principal of the~esiduary trust set up in Ite~VI of the Will,unrevoked by Ite~XII thereof,for the following reasons: 1.The intention of thetes'tator from a reacUng of the entire will is clear that Clea Andrew is to share 'in the re~idue ~f the e~tate. (a)The wording of Ite~XII is 'clear and unequivo cal. lb)The revocation in Ite~XII affects only the bequests in Ite~V and Ite~VI(C). (c)The use of technical language in the Wil~ "bequeath","devise"and "bequests"must be given their technical meanings. 2.If the Court finds that the wording of Ite~ XII is ambiguous and equivocal,the oral tes'timony resolves said ambiguity by establishing that Clea was a favorite of the 'testator and one of the main objects of his bounty,and negatives any intention in Ite~XII to revoke Clea's interes·t in the residuary trust. 3.Having given a ves'ted interes't to Clea in Item VI eE),(F),(G)and (H)of the Will,the wording of.Ite~XII -.13 - ·~ is not so ceitain and cle~r as to indicate ~n intention to re~oke such vested inteiest. 4.To inteipret I terri XII asre~oking Cle~'s inteiest in the residuary estate,would result in the 'testator dying intestate as to such inteiest.The 'pres'um.ption is that a testator'intends to dispose of hisentirees'tate 'and not die intestate as to any part of it.It is evident -that Howard Morrison intended to dispose of his entire-estate in this-will. -14 - -1"' I •~.,;: I ~.,.,.."I ·· • .',,"-T-'--"'0 " '. ~ :,;' "i If.· ,-::' ~' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. NO.158 of 1969 IN RE: ESTATE OF HOWARD H.MORRISON, DECEASED .BRIEF ON BEHALF OF CLEA ANDREW,RESIDUARY LEGAT ..-- -J ., -=-0 -t:::'"'~,... "'I..;;.-:::0);>orne:::;::r-'en G"")~-r -c..l>-<-:::en (1'1 r"""z .-{1'1 t f .. ~:~....,..':r-·-:.c C,. •~._~!...- ,/'"·"1 ""L ':;t 3:'"'"'0 o -.-~oj.::::!:. o~·:;x,-.---r'-Jr;;<::-oro r-....>:>(j)r-..> SHERMAN H.SIEGEL ATTORNEY AT LA\XT WASHINGTON,PENNSYLVANIA-- WASHINGTON TRUST BUILDINC E , 1 t - ... ~----..A ", IN THE COURT OF COMMON PLEAS.OF WASHINGTON--COUNTY,PENNSYLVANIA- (ORPHANS I,COURT DIVISION) IN'RE: .'. SHE~N·H.SIEGEL,ESQUI~~ Attorney for Claimant ._-------'~---~~--~---- '." ".HISTORY OF .THE CASE Howard H.Morrison,the Testator,·by his Will dated March 2,1965 in Items II,III and IV,bequeathed to each of his brothers and sister the sum of Five thousand do~lars and no/IOO'($5,000.00)-.In Item~VI of the Will\he bequeathed,to,..,' "f.'.... Clea Andrew,the Claimant"the sum of Five thousand dollars and no/IOO ($5,000.0,0)and his fsh~re's of Comsat.Stoc~.In Item VI of the Will,he devised and bequeathed th~residue of his estate', to truste~s to pay the income to his'wife,Ola,d.ur.ing h~r lifetime with the right to invade the principal as the trustees shall determine advisable for the welfare,comfort and support· of said wife,and upon the death of his wife,to pay Three thousand dollars and no/IOO ($3,000.00)to each of'four (4).. legatees and the income frqm the remainder o~the trust estate to be paid to his two (2)brothers and sister during th~ir lives. In Item VI,(E),(F),and (G),the Will provided ~hat as each of the brothers and sister died,~heincome that·would have been payable to such deceased brother or sister should be distributed to the Testator's three (3)nephews and Clea Andrew during their respective lifetimes,and that upon the'death of the·last of the brothers and sister,the principal of the trust wo~ld be divided into four equal shares with the'income from each separate trust to be paid to the respective·nephews and Clea Andrew,and at the death of the nephews and Clea A~drew to·their respective issue or heirs at law. In Item XII of the Will,the Testatbr provided as follows: "ITEM XII.If my wife.,Ola A.Morrison';shall take against the provisions of-this my Last Will, then the bequests herein made to Clea Andrew, I, ,'":. Janet Ely,Evelyn Breckinridge,Marjorie Breth and Ann McNary shall thereby fail,and I direct that the remaining beneficiaries named herein shall share,after payment of the .bequests in Items II,III,and IV,the residue of my estate, IN TRUST,on the same terms and conditions as herein set forth."(unqer"lining supplied). The widow filed her Election to Take Against the Will.The Executors filed their Account·and at the Audit·of the Account,they took the position that Item XII of the Will elimin- ated all the interests of Clea Andrew in said estate.Clea Andrew,however,filed her claim at the Audit admitting·that- Item XII voided her·legacy in Item V of the Will but contending· that her interest in the residue of the estate was.not affected thereby. Testimony was taken by the Court at the -request of the Claimant.Said testimony in substance indicated that the Testator evidenced a warm and affectionate attitude toward t~e Claimant and that he enjoyed her company,took her.to the·race track,dinner,movies and baseball games,discussed his business matters with her;and at or about the time of the execution of- the Will,took the Claimant to his safe deposit·box in Mellon National Bank and Trust Company where she cataloged,at his request,the many securities which were in his safe deposit box .. At the Hearirg,Alexander .McIlvaine i Att'orney for the Executors, and Co-Executor and Co-Trustee under the Will,corroborated the' close relationship existing between the Testator and the Claimant. Judge Marino han~ed down his'Opinion on January 25,1973,finding that Item XII of the Will voided Clea Andrew's interest finder, the Will. -2- ,- Exceptions were filed to Judge Marino's opinion and to his trial rulings for the fo110win~r~asons: 1~The learned Judge erred 'in·finding that-"the. interest of C1ea Andrew "under said Will"is forfeit." 2.The learned Judge erred in overruling claimant's objections to the offer of counsel for ·the estate in connection with the testimony of·Alexander W.Mcl1va~ne astne offer stated that the witness was to.testify "what,the decedent's intentions were when this Will was written.'"(T.28).said testimony being inadmissible.Detnbinsko"s Estate 3'16 Pa'.·61. \3.The learned Judge erred in-overruling claimant's objections to the testimony of Alexander W.McIlvaine as to the Testator's intentions (T.33,36i 41),said testimony being inadmissible. 4.The learned Judge erred in overruling claimant s objections to the testimony of Alexander W.McIlvaine as to instructions given him by the Testator.(T.31 et seq.),as said testimony is-inadmissible.Penrose Estate''3'17":i?a-~'444. 5.The learned Judge,erred in not a~ardingto Clea Andrew a life interest in one-fourth of the,ince·me and a remainder interest in one-fourth of the trust ,established-by the ,\ Will. This Brief is file¢!.in support of said exceptions. QUESTIONS INVOLVED- (1)Does Item XII of the Testator's.Will eliminat in its entirety the interest of Clea Andrew? (2)Has the Testator in Item-XII of'his Wil~, indicated a clear intention to divest the~ .".3- interest of the Claimant in and to the residue of the estate as devised to her in Item VI of the Will? (3)Is the testimony of the scrivener of Will as to Testator's intention and instruc- tions admissible? ANSWERS SUBMITTED (1)No. (2)No. (3)No. ARGUMENT Claimant contends that Item XII of the Will did not invalidate the interest in the residue of the estate devised and bequeathed to-her In Item VI of the Will for the following reasons: (1)The intention of the Testator as evidenced by the language used in the Will evidences a purpose only to invalidate the legacy of Five thousand dollars and no/lOO ($5,000.00)and the ComsatStock bequeathed to Claimant in Item V of the Will. (2)If the Court is of the opinion that the language in Item XII is ambiguous,the evidence submitted at the Hearing to resolve said ambiguity reveals that the Testator did not intend to disturb the Claimant's interest in the residue of the estate. (3)Having given the Claimant a vested life interest in the residue of the estate in Item VI of the Will,the language -4- r I,I used in Item XII of the Will did not operate to 'avoid said interes~ as the language used in Item XII does not indicate with reasonable certainty that such was the intention of the Testator. '~ ,;(4)To hold that Item XII voids,the interest of the Claimant in the residue of the estate would result.in the Testator dying intestate with respect to one-fourth (1/4)of the residue of his estate,which would violate a cardinal rule of construction that a Testator intends to dispose.of his entire estate and not die intesta.te as to any part of,it.Stancik Estate 451 Pa.20. •~t •i I! GENERAL STATEMENTS OF THE LAW PERTAINING TO THIS 'CASE .....'In interpreting Wills,the IIpole.star"long.fixed f or the guidance .0I;,the courts:is·,theI Testator's'intentions. 6 Hunter O.C.215 Wil1sse'C.2 (h). 1.The intent of the Testatoris to be g~thered from the whole Will and not from a few of.the many'clauses in it. Every sentence and every word in a Will must be considered in forming a judicial opinion upon it. 6 Hunter a.c.217 Wi11'ss·e'C'.2 (d). The Testator "s intention must.be ascertained by a consideration of the entire Will which of c9u:r:se,must.be read in the light.of the circumstances surrounding him when he made it.Newlin'Estate 367 Pa.527~Gibson v.McBurney'399 Fa.'195. "The surrounding circumstances include the amount,kind,and condition of his property,his family and all the.natural objects -5- '. of his bounty,as well as his relations with and the condition of his family and his beneficiaries and all claimants to any part of his-estate~...the Court then places itself in the armchair of the Testator for the purpose of ascertaining his intention as expressed in the language of his Will taking into consideration the surrounding circumstances referred to above.Gibson v. McBurney supra. 2.A construction which gives effect to all parts of the Will and rejects no language as surplusage is to be pre- ferred,--------and a construction that renders every word operative is to be preferred to one which makes some words and sentences idle and nugatory. 6 Hunter a.c.219 Wills S~d.lee). Vandergrifts Est .406 P·a.14. 3.The Court should take into consideration the Testator~§relation to the beneficiaries,their condition or necessities. 6 Hunter C.C.273 Wills ll(a). Gibson v.McBurney 399 Pa.195. Prime's Petition 335 Pa.18. Harris Est.351 Pa.368. Clark Est.359 Pa.411 . .A..USE OF TECHNICAL LANGU.A.GE IN A WILL 1.Technical words are interpreted according to their technical meaning unless other-parts of the Will clearly show that Testator intended them in some other sense. Aker -Pa.Interpretation of Wills p.234. Berger Est.360 Pa.366. -6- 6 Hunter C.C.222 Wi11s sec.2 (h). Grier Est."403 Fa.517 2.Where the same language is repeatedly used in a writing,it is prima facie to be interpreted in the same way wherever it appears. 6 Hunt~r D.C.232 Wi11s 2(r) Klapps Est.19 Pa.Super.150 Smiths Pet.291 Pa.129 3."Bequeath"is properly applied to gifts by Will of personal property and not realty. "Devise"is the proper term to be used in a Will to denote a gift of real property. Where a Testator in one clause of his Will uses the word "bequeath"and in a later clause uses the words "devise and bequeath",it is some evidence that in t~1.e first clause he had in contemplation only personal property and in the later clause,he had in contemplation real property. Fleck v.Harmstod 304 Pa.302 (1931). B.AN ABSOLUTE GIFT IN A WILL WILL NOT BE REDUCED BY LAT3R PROVISIONS UNLESS THE TESTATOR'S INTENTION IS CLEAR AND CERTAIN 1.Where there is an absolute gift i~a Will, later words will not operate to reduce the estate th~s given unless it is reasonably certain that such was·the in~ention of the Testator;however,a Testator's intention must be determined by reading his will as a whole,and all his words must be taken into account and given effect if possible,and where ambiguity -7- exists or the intention of Testator as expressed by the words used is not clear,the Court must consider the circumstances surrounding Testator when he wrote the Will,as shown by parol evidence,if necessary. ...Du1d Estate 8 D&C 2d 330''(1'95B),'·af"fd.·389 Pa .108 Lerctis Est.309 Pa.23,27 Calders Est.343 Pa.30,38 Fai'rman's'Est.·287 Pa.·334','336 Byrnes Est.320 Pa.513 2.Any co~dition.must be clearly stated since there is a general presumpt~on.in-favor of an'indefeasible estate. McKi'nley v.Martin 226 Pa.550 •.. -8- .' 'f APPLICATION OF LAW TO THE INSTANT-CASE I.Applying the above rules to the Morrison Will, upon examination of the Will itself and consideration of the testimony produced at the Hearing,we submit 'the following:, 1.Giving consideration to the entire Will, giving effect to all parts thereof and rejecting no portion thereof,and giving effect to the technical.language used therein by the scrivener,a very able and competent estate lawyer,the' Will clearly establishes'without the necessity of oral evidence the dispositive plan and intention of the testator: (A)Items II,III and IV consist of cash bequests to Testator's brothers and sister. (B)Item V Testator bequeaths Five thousand Dollars and no/IOO ($5,000.00)and,Comsat Stock to Clea Andrew. The Testator here evidences his high regard and affection for' Clea by making her bequest larger than ahy other specific bequest in the Will. (C)Item VI devises 'and beque'aths residue of the estate to trustees in trust for wife for life.Note that- the Testator uses the words "devis'e :and b'equ'e"ath",'as an undividec interest in real estate appraised at Forty thousand Dollars " ($40,000.00)was included in the residue. (D)Item VI (C)provides that on death of Testator's wife,the trustees are directed to pay cash bequests of Three Thousand Dollars ($3,000.00)each to Clea'stwo sisters, Janet and Evelyn,and to two other named -legatees ,'and in Item~ VI (D)to pay the net income from the remaining principal in the trust in equal shares 'to Testator's brothers and sister. -9- '. (E}Item VI (E),(F)and (G)provide that' as each of the beneficiaries named in paragraph (d)dies"the share of the income of the deceased beneficiary shall be distribut~d to Testator's three nephews and Clea.Note that the,Testator refers to his brothers and sister a's ben'ef"ici'aries i~:l all three of these subparagraphs. (F)Item VI (H)provides that at t,he,death ,. of the last surviving beneficiary~the remaining pri~cipal in the trust is to be distributed in equal shares to the th=ee"nephews and Clea again the Testator uses'the..terrn beheficiary in referring to his'two brothers and sister. (G)Item XII',is the section of the Will •requiring interpretation by the Court as "to.Testator:s intention~ (1)Testator states that if his widow takes-against the Will,"then the bequests herein made to Clea", her two sisters and the other two legatees "shall thereby fail." What did the Testator mean when he said "b~qu~sts shall fail"? I (a)Bequest is properly applied to gifts of personalty. (b)Devise denotes a gift of realty. (c)Where a Testator in one clause of his Will uses the word "bequeath"and in la~er clause uses the words "devise and bequeath",it is some evidence that"in,the first clause he had in contemplation only personal property and"in the later clause,he had in contemplation real property. Fleck v.Harmstod 304'Pa.302 (1931) (d)Here the·Testator fn making the gifts'in Items II,III,IV and V,said "I bequeath".In setting u the trust in Item VI which included real estate,he s3id "I devise and bequeath".It is submitted that Testator has clearly indicate< by stating "bequests ---shall fail"that he intended only that -10- '. Clea "s bequest of Five thousand dollars ($5,000;,00)and Comsat Stock under Item V and the bequest·s of Three Thousand Dollars ($),000.00)to Clears sisters and the other two legatees shall be revoked. (2)Testat.or further states in Item XII "and I direct that therernaining behe:eiciaries 'named herein shall nJ r share,after payment of the bequests in Items II,III and IV,the residue of my estate,IN TRUST,·on the sam~terms and conditions as herein set forth"~ (a)Who are the'"remaining beneficiaries"? The'only.persons named as "beneficiaries"in the Will are the two brothers and sister of the'Testator:andthus the·Testator clearly indicates that the election of the Wi,dowshall not affect the intere9t of said beneficiaries. (b)Testator further states·that,the beneficiaries shall enj oy the residue "IN.TRUST','on the same'terms / and 'conditions herein set forth ".'The terms and'conditions herein set forth are that'Clea is toreceiveone~fourthof tneincome. .and at the death of the last beneficiary,the principal of said trust is .to be.divided int;.o four equal shares and upon·Clea's. death,her share to go to her heirs at.law.Has not-the Testator by stating that the·trust shall be'"on the.sa~e terns and conditions as herein set forth"clearly shown th~t be intends- that Clea should share the residue of the estate? It is therefore submitted that the language.. used in the Will clearly indicates -the Testator·'s·intention that upon·the election of the Widow to take against·the ~ill,the pecuniary legaci~s and stock bequest to Clea (and the other girls) .,"",-. fails,bftt that'sUch electiori shall not'af~~ct.Clea's·rightto ,'1 t • the income from the trust and ultimate distribution of one-fourth -11- of the principal therefrom to her heirs at.law. II.Should the Court f'eelthat the'language in the Will is ambiguous and'equiv'oca'l ,resor'tshould,be had to the testimony offered'at the Hearing before 'the'Court,''toa's'certain the intention of 'the Testa't'or. The uncontradicted evidence offered at said Hearing (and strongly,corroborated by counsel'for the Testator,.wh(. appeared as a witness)established that Clea Andrew was a favorite of the Testator,that he enjoyed her company,'took her'to the race track,dinner,movies and baseball garnes,and as Mr.McIlvainE testified,the Testator regarded her at least as close to Testator as his'own blood nephews., This,testimony,it is submitted,bolsters the interpretation of the Will submitted in the.first portion of this Brief.The wording of the Will itself indicates ·that the Testator not only equated Clea with his three nephews,but actually showed a greater generosity toward her by providing a cash legacy of IFive'thousand dollar~($5,000.00)and a,9if£bf the Comsat Stock to her. Considering the evidence produced at the,Hearinc, it is submitted that such evidence clei3-rly.negatives any intention of the Tes~ator to revoke Cleats interest in th~residue of the estate. III.1.Where there is an.absolute gift in a Will, later words will not operate to reduce the estate thus given unless it is reasonably certain that such was,the intention of the Testator~however,a Testator's intention must be determined by reading his Will as a whole,and all his words must be taken into account and given effect if possible,and where ambiguity exists -12- :l-......LL ~__~_~'_______ " I•or the intention of Testator as expressed by'thewords us~d is notl clear,the Court must consider the circumstances surrounding Testator when he wrote the Will,as shown by parol evid~nce,if necessary! ,.. Du1d Es't'ate 8'D'&C2d 330(1956),"affd '389 Fa'.108 Lerctis Est.309 Pa •23,27 Calders Est.'343'Pa.30,'38 Fairmans Est.287 Pa.334,336 \'I Byrnes E·st.320'Fa.513 '.' 2.Any.condition must be clearly stated.since there is a general presumption in favor of an indefeasible-estat·e.' McKinley v.Martin 226 Fa.550. In this case,the Will in Items·VI (E),(F),(G),and (H)gives Clea a vested life interest in one-fourth of'the income from the trust and a vested remainder in her neirs at law in one-fourth of the principal thereof.Having bested.the donee with an absolute interest,has the Testator by the wording of Item XII clearly indicated his'intention to destroi this vested interest? It is admitted for the purpos~of argument that the Testator can by,attaching a condition to a gift (as making it subject to the wife's election to take under the Will),revoke such gift,but the language used must be clear and certain·to. invalidate such gift. Thus,in Houston's Estate 371 Pa.396 (1952)the Testator provided for payment of One hundred fifty dollars per- month to wife and at her death,Fifty Dollars peimonth to each son with remainder to sons'children.Will further provided "Sho~ld my wife---elect to take against this~my last Will and Testament,I do hereby revoke and make void any provision or provisions for either or both of my sons",and made an alternate -13- , t ... gift to his'sister and her children.The Court held that the provis~on in the Will was·valid,and when the wife elected to take against the Will,the gifts to the sons were destroyed.The language in the Will was clear and unequivocal ---"I do hereby revoke and make void any provision or provisions for either or both of my sons ll •Intention was clear.Compare this language with the Morrison Will IIt):le bequests herein made to Clea ll and others II s hall thereby fail". In Alexander's Estate 341 Pa.471 '(1941)the Will provided that lIin the event that my wife contests my Will---or ---offers any legal proceedings,then my son by her---shall receive the sum of Five Dollars as his share only and nothing more".The previous provisions in the Will had given the son an equal interest in the estate with his three step brothers. The Court held the provision valid and the son disinherited.Note the positive language of the Will "shall receive Five Dollars only as his share and nothing more."Intention was,clear. It is submitted that the language in Item XII of the Morrison Will does not indicate a clear intention on the part of the Testator to invalidate all interest of Clea Andrew in said Will.The Testator says the bequests to Clea and others shall fail,he',classifies Clea's gift that fails with the cash bequests of the other girls that fail,and thereby limits the revocation to the personalty gifts in Items V and Item VI (C)of the Will. IV.In interpreting a Will,the'Court should'take into consideration the Testator's relations to the beneficiaries, their condition and necessities. When the Court places itself in the armchair of the Testator at the time the Will was written,we find the -14- following facts: (1)The'Testator,evidenced a strong affection for Clea.He enjoyed her company,he took pride in her accom- plishments,he felt toward her as if she,were a niece by blood rather than by affinity.He confided in her,discussed his family and financial 'affairs with her,?rd;took he~to his'lock box in the bank to catalog his securites:'He,evidenced his, affection for her by providing a legacy for her in Item V'of his,' IWillwhichwaslargerthananylegacyto his brothers or sister or any other person in the Will except,his wife. (2)Clea's parents were,hard working people.Her father was a financial failure addicted to alc~bol,and her Mother and the three daughters had to worl<to contribute to the family's maintenance.The testator provided work in'his drug store for the daughters while they'attended-high school.The Testator's cwifeemployed-<IT.lea's Mother as cook in the restaurant operated by Testator's wife.Testator knew of the financial diff±culties of Clea and made her an object of his bounty~- (3)Testator's brother,William Nathaniel,was a medical doctor and appareritly financially secure.His sister, Mary Seitler,was married and required'no financial assistance. His brother,George,had never been able-to succeed,having lived on and operated Testator's farm for a number of y;~ars.George's three sons were helped financially by Testator who-paid the tuition for one of the boys through W &J College. (4)The Testator's plan in his Will clearly shows that he intended that Clea,and George's three s~ns enjoy the bulk of this estate as they were the ones.who-were the worst off financially. (5)The wording used in Item XII that the bequests to Clea shall fail,when interpreted in the-light of the above -15- '. facts,clearly indicate that Testator's intention was to attempt to dissuade his wife from electing to take against the Will by revo~ing the cash legacies (and the Comsat,Stock legacy)to his' wife's nieces,amounting to a total of approximately Twenty Thousand Dollars,but not to disturb the residueary trust pro-. visions as he clearly stated that the remaining beneficiaries shall share the residue,in trust~;.r"on the same .terms anc;1 conditions as herein set forth." v.If the Will were interpreted as to defea't Cleats interest in the residue,such interpretation would result in an intestacy of-one-fourth (1!4)of the remainder of the' estate.That construction of a Will is favored which avoids an 6 Hunter C.C.234 Wil1's'sec.;3. The presumption is that'a Testator intends to dispose of his· entire estate and not die intestate as to any part of it.The duty of,the Court is to construe a Will that'no intes~acy,partial or entire,will occur. v~.The testimony of,the scrivener as to the· Testator's intention was incompetent ahdcannot-be considered by . the Court in this.matter;and the Hearing Judge erred in admitting same. Aker -Pa.Probate and.Interpr'et'ation'of Wills P.220,states: "it has been held that the scrivener's testimony as, In Dembenski's Estate,supra,the scrivener attemptEd to testifY that the Testator intended that·a legacy given to the Testator's housekeeper was to pay debts.Held inadmissible. In Battles Est~te,379 Pa.140 (1954)the Testatrix -16- devised real'estate to be utilized as a dignified and proper home i for elderly people.The Co-Trustee of the.Estate i~sisted that. certain conditions be attached'to the devise and offered testimonl as to the Testatrixts true intention concerning the'meaning of the language employed in the Will.'Held,inadmissL:>le,"the Court.held that·in construing a Will,it is not.what the Testator may have meant but the meaning of the.language used.." In Beisgen Estate',387 Pa·.'425,1956,Testatrix beque~thed "all my personal effects"to her daughte~.The question before the Court is whether personal effec.ts included· Testatrix's bank account and stock.The attorney who·wrote the' Will and a witness'present when the Testatrix discussed.the terms- of her Will testified that the Testatri~intended that-her money in·the bank and stocks be included in her personal effects to pass to the daughter.The Court held 1;:-hat·this·testimony was .'. inadmissible citing the cases·referred to above. In Penrose's Estate,317'Pa.444,TeStatrix.left a. Will dividing her estate in four equal parts.·Three parts she' put·in trust,one-third for·the benefit of children of a deceased son and the other two-thirds in separate trusts for.her two daughters and provided that at the daughters'deathsj the shareoi the trust should pass to their children or in default of children, by power of appointment contained in the daughters ,.Wills.One, of the daughters died and in her Will,she exercised the power of appointment by giving one daughter,$5.00 and another daughter, the balance of the trust.The one daughter refused to accept the $5.00 bequest and at her death,her-children claimed-their Mother-'s share of the trust alleging a failure of t.he exercis~ of.the power of appointmen.t.The children attempted to offer testimony that the settlor had told thescri~ener of the ·Will that·she wanted her'estate to go to her grandchild~n.Held inadmissible~ -17- \, In Pew's,Tr~st,411 Pa.,96 (1963),the question IbeforetheCourtwaswhether'a stock dividend is,a part of the neb income passing to the &ife tenant or whether·the stock shoulq .be awarded to principal~One,of the trustees testified at,the audit that just before his'Mother created the trust,she told him she wished that her two grandchildren (the life tenants,of the trust)should receive all stock dividends from-the trust.Held, inadmissible.Page 107 in·the·opinion·states,: "In order to ascertain the actual intent'of the settlor or testator,the·Court must place'itself in his armchair and consider~not only the' language and scheme of the instrument'but also the facts and circumstances with which he'was surrounded;and these surrounding facts and circumstances include the-condition of hi~ family,the natural objects of:his bqunty and the amount and character of his property.~, See also ,r.1izen'ers Es'ta"tE~"262 Fa'.62 6 Hunter a.c.274 Wills ll(c) Wi11araEst'ate''68 Fa.,327 scarpaco Est.lD Fia.Rep.653 Birn Est.6 Fid.Rep.46 ' Rusinski,Will'14'Fia.Rep.30 Nolen Trust 12 Fid.Rep.557 ,'B):-,'~dy'ES,t.'l2"Fid..Rep.3'00 ,-b It is therefore submitted that the Courtcornrnited -I error in overruling counsel's objections to the testimony,of Alexander W.McIlvaine relating to Testator's intention. I That the testimony objected to'.was relied upo[l by the Court in its opinion is evident in·thatCthe·Court,states '.•• ,r-•.. "He (Mr.~cIlvaine)was meielY'relatin~facts whic~he knew that the Testator had in mind when he made the provisions which he did, -18- in his Will."On Page 33 of the Tran~cript,the witness was, asked: Q."Does that Item 12 as written by you express Mr.Morrison~s intent in this regard?" I A. and at Pa<je 36: I thought it did. ,,.:\.•-. Q.Do you know why,from_your -discussions with Mr.Morrison,why it.is that-he.put in this condition that upon t~e taking against-the will, by the wife,that Clea Andrew,a special friend of his,would lQse some 'of the----would be deprivEd of some of the provis&ons of this Will? A.At the time I wrote the Will,so far ·as I knew and he knew,Clea Andrew was one of the favorites, of her Aunt. and at Page 38: A.If his wife were living,she:had her own independent estate,a half of his estate,would permit her,and he felt that'she'would take care of Clea just as well as -he would take c~re of her' and at Page 41: A.We used the particular figure of ala's separate estate,and figured that one-half of 'that' estate,if she took against.the will,plus what she had,that there was no.doub~in my mind that at that time that Ola's eventual distribution of her estate would give Clea at least as much as she would get in the event.that she didn't. take against the will.That-was all considered. -19-- The'scrivener cannot testify as,to his understanding- than the Testator calculated that Clea would receive'as great a !share'of his estate from Testator's wife~s (by.her'taking against-. .the Will)as Clea would receive from Test,ator's estate by the wife accepting the Will.(T.41).This is clearly inadmissible as a .clear statement of the witness's understanding of the intention of the Testator.Dembenski's Estate,supra~ To the same effect is the testimony on Page 38,cited above,that Testator's wife would take care of Clea just as well as Testator would take care of her~ We submit that the admission of the quoted testimony was·clearly erroneous and consequently,the opinion of the Court relying thereon is likewise erroneous. CONCLUSION It is submitted that the instant Will provides for a vested interest in Clea Andrew of one~fourth of theincome'for life and a vested interest in he.r heirs .at law of.one-fourth of thE principal of the residuary trust set up in Item VI of the Will, unrevoked by Item XII thereof,for the following reasons: 1.The intention of the Testator from a reading of the entire Will is clear that Clea Andrew is to shar~in the residue of the estate. (a)The wording of Item XII is clear and unequivoca . -20 .' (b)The revocation in Item XII·affects only the bequests in Item V and Item VI(C). (c)The'use of technical l~nguage in the Will "bequeath".,"devise"and "bequests"mus.t be give1.1 their technical meanings. 2.If the Court finds that the·worjing of Item XII·is ambiguous and equivocal,the oral testim::my re~olves. said ambiguity by establishing that Clea was;·a favorite'of the' Testator~and one of the main objects of his·bounty,and negatives any intention in Item XII to revoke.Clea'sinterest in the residuary trust. 3.Having'given a vested interest tOClea in Item VI ..(e),(f),(g)and (H)of the Will,the wording of Item XI is not so certain and clear as to indicate an intention to revoke such vested interest. 4.To interpret Item .XII·as·revoki~g Cleats interest in the residuary estate,would result in th3 Testator' dying intestate as to such.interest.The pre.sumption is that a Testator intends to dispose of his·entire 'estate and not die intestate as to any part of it.It is evident that?oward' Morrison intended to dispose of his entire -estate in this Will. I i 'I ~....I.__."•• t:"\,""~_...,~..... LAST WILL AND TESTk"IENT. I"I.HOWARD H,MORRISON.of the City of Washington.Washington ~County,Pennsylvania,decla~e this to be my last Will.and revoke f· ,~any Will previously made by me. I1:,ITEM I.I direct that all my just debts and ftmeral ex- r \.penses shall be paid from th~assets of my 'estate a8 soon ast '',-•::practicable after my decease. ~lTEl1 II.I bequeath the ,sum of Five Thousand Dollars ~($5.000.00)to'my sister~Mary Mo~ison Seitler. I ITEM III,;I bequeath the ,sum of Five Thousand Dollars r.($5,000.00)to my brot~er,George S.Morrison.!ITEM IV.I bequeath the sum of Five Thousand Dollars :($5.000.00)to my brother,~illiam Nathaniel Morrison. ~.{ ITEM V.I bequeath,the sum of Five Thousand Dollars ($5',000.00),and my shares of Comsat Stock to Clea&,drew. ITEM VI.I deyise and bequeath the residue of my estate., (A)To pay the net in,come therefrom to ~y wife,Ola A. Morrison,for and during the term of her natural life,In such periodic installments as my Trustees shall find convenient,but at least as often as quarte~-annually. either paid to her or else app~ied directly for her benefit by from t~e to time think advisable for the welfare,comfort (B)As much of the,principal.of this Trust as my Trustees" support of my said wife or during illness or emergency,'shall " ,.Trustees. l~ma)i· :~and ,] 'Jbe 'jmy (C)Upon the death ~f my wife,Ola A.Morrison,I direct /'";::~y 'Trustees to payout of the principal of this Trust the sum of ,' ,I,l''.;., r.I' 'i :1''~. ,, .,.."-11 ·:1 IIIThree Thousand .....-'" Dollars ($3,000.00)to Janet Ely;the sum of Three .~., Thousand Dollars ($3,000.00)to EvelYn.Breckinridge;the sum of Three Thousand Dollars ($3,000.00)to Marjorie Breth;and the sum.~ of .Three Thousand Dollars ($3,006.00)to Ann McNary;and , "(D)To pay the net income from the then-remaining principal as follows: (1)The one-third thereof to my sister,Mary Morrison Seitler,for and during the term of her natural life; (2)The one-third thereof to my brother,George S. Morrison,for and during the term of his natural life;and (3)The one-third thereof ·to my brother,'William Nathaniel ~Iorrison,fQ~and during the term of his natural life.-. (E)~Upon ~he ,death of the first of any of the beneficiaries named in paragraph (D)hereof,I direct my Trustees to distribute ) the one-third of the net income from the then-remaining principal ~-----.. of this Trust as follows: (1)The one-fourth thereof to Donald Howard Morrison and Betsy Morrison,his wife,for and during the term of their natural lives, or the survivor of them,and at the death of the survivor,to their issue; (2)The one-fourth thereof to George Morrison,Jr., and Betty Jean Morrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the sur- vivor,to ~heir issue; il 'I I (3)The one-fourth thereof to William Morrison and Lois MOrrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the survivor,to their issue;and (4)The one-fourth thereof to elea Andrew,for and d~ing the ,term of her natural life,anda~her death,to her heirs at law. (F)Upon the death of the second of any of the beneficiaries named 1n paragraph (D)hereof','I direct my Trustees to distribute I the two-thirds of the net income from the then-~ema1ning principal I I • 2 - 'I 'I.of this Trust as follows: I!,' ! I t I II,I, I (1)The one-fourth thereof to Donald Howard Morrison and Betsy Morrison~his wife,for and during the term of their natural lives, or the survivor of them,and at the death of the survivor,to their issue; (2)The onemfourth thereof to George MOrrison.Jr., and Betty Jean }frorrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the sur- vivor,to their issue;, (3)The one-fourth thereof to William Morrison and Lois Morrison.his wife,for and durin,5 the term of their natural lives,or the survivor of them,and at the death of the survivor.to their issue;and I,I I (4)The one-fourth thereof to elea Andrew,for and during the term of her natural life,a:1d at her death,to her heirs at law., (G)Upon the death of the last survivor of the beneficia~ies Inamedinparagraph(D)hereof.1 direct my Trustees to distribute the net income from the then-remaining principal of this Trust Ias follows: (1) (2) The one-fourth thereof to Donald Howard MOrrison and Betsy MOrrison,his wife,for and during the term of their natural lives, or the survivor of them,and at the death of the survivor,tO'their issue; The one-fourth thereof to George MOrrison,Jr., and Betty Jean Morrison.'his wife,for and during the term of their natural lives=-or the survivor of them,and at the death of the sur- vivor,to their issue; . I II II I I I IIII (3)The one-fourth thereof to William MOrrison and Lois Morrison,his wife,for and during the term of their natural lives,or the survivor of them,and at the death of the survivor.to their issue;and (4)The one-fourth thereof to elea Andrew,for and during the term of her natural life,and at her' death,to her heirs at law. (H)After the death of the last survivor of the bene- ficiaries named in paragraph (D)hereof,1 direct my Trustees to divide the then-remaining principal of this Trust into four equal 'I 'I, ii I',I ,-3 • ....,"'''t ''l.• ~\ .1\ I :1 II {I shares,and to distribute said shares as follows: (1)Upon the death of the survivor of said Donald Howard MOrrison and Betsy MOrrison» his wife t ,oneshar~thereof to their issue; (2)Upon the death of the survivor of said George Morrison,Jr'.~and Betty Jean Morrison:-his wife,on~share thereof ~o their issue;, (3)Upon the death'of the survivor of said William Ymrrison and Lois Morri8on~his wife t one share thereof to their issue;and ,(4)Upon the death of said elea Andrew,one share thereof to her heirs at law.' ITEM VII.My pe~sonalrepresentatives and Trustees shall " .'law and by other provisions of my Will,applicable to all have the following powers in addition to those vested in them by I property! I , I whether principal or income,exercisable without Court approval. and effective until actual distribution of all property: (A)To retain any or all of the assets of my estate, real or personal,without regard to any principle of diversification,risk or productivity. (13)To invest in all forms of property,including stocks,common trust funds and mortgage investment funds,without restriction to investQents authorized for Pennsylvania fiduciaries,as they deem proper, without regard to'any principle of diversification, risk or productivity.' (C)To sell at public or private sale,to exchange or to lease,for any,period of.tfme.any real or personal property and to give options for sales, exchanges or leases,for such prices and upon such terms or conditions as they deem proper. (D)To compromise any claim or controversy. (E)To exercise any option,right or privilege granted in'insurance policies or in other investme~tS. (F)To assent to,join in,vote in favor of»or oppose any merger,~eorganizationJ voting trust plan,or similar action and to delegate discretionary duties ,1 with respect thereto. ~TEM VIII.My personal representatives and Trustees shall be entitled to reasonable compensation for services '~endered in I administering,and distributing the assets of my estate and to reimbu::,sement for expenses. - 4 - ----._.---...---_._---- ! "..~.,""..#-I III If I II I1 ITEM IX.I direct that my personal representatives and .,. ,Trustees.as well a~thei.r.successors.shall not be required to give bond for the faithful ,performance 0'£their duties in any jurisdiction. ITEM X.I.appoint Alexander McIlvaine and Mellon National I I Bank and Trust Company,.Trust.ees of the Trust cz:eated by this my last Will. ITEM XI.I appoint Alexander MCIlvaine and Mellon National Bank and.Trust Company,Executors 'of this my last Will. IT~f XII.If my wife,Ola A.MOrrison,shall take against the provisions of this my last Will»then the bequests herein ,. lmade to Clea Andrew,.Janet Ely,Evelyn BreCkinrid~e,Marjorie Bret!".and Ann McNary'shall thereby fail,and I carect that the remaining beneficiaries named herein shall share,afte.r payment ,Of the bequests in Items II,III and IV,the residue cj:my estate.. IN TRUST)on the same terms and conditions as herein set forth. IN WITNESS WHEREOF.I have hereunto set my hand and seal this Z.'Ll .day of March,"'1965. (SEAL) Signed)sealed,published and declared.by HOWARD H.MORRISON, ,the Testator above named,as and for his last Will,i'1 the presence, 'of us"who.at his request,in his presence.and in the presence iI~i.of ea::h other.have hereunto subscribed our names as witnesses hereto.. i . • 5 -{, (hi I,''h.'\", ......t ~'I:,\_~__ .00 T 2 B,9 5 1 .0 B 28;9 5 1 .08 5 28,951 .0 8 T \..1 . iL~:··.."'.. 27059-04 *... .r.".....~. # p....,:~. r . I. :" .:. ,:. '.'.',...~~...... '.:'. .,...-'.:.. '.:.... '."";'..:.~. ...'.,:~'. ...."'.~." .".•'-:.:';:.~.to.•i ";".:. ..... ,---~'e~-.'~~-'-----"-'-'-.-~.~...'..""\:..~.. ".'.,.'. .,j "....~.:.;•.;...J.....'.'~.'.,.~..·..... ..-,.'~.'....~:'.~~~~:.....~,:-=.~".~. ." ,; "..~-.1;" ... ....LAST \.JILLANI)TESTAMENT I devise'~~d beque'aththe're.siciue of~y =s~ate,' ......', .,....t:.::.'.'.',,-";:..'."':.~-,,:.>.'..'.-,.:"..'::...1".....,". '.',.' ....'..:.. .".'..:",.". ....:'.''.:~" ..":......., ".'•...•<' .'. .~.~'.. 1,.)rmvARD H.HaRRISON,of tILe'City of Hashington,\'lashing.ton. ..'...\ ITEM I!..i be'queath the sum 'of Five Thou~'and DoI::'ar~......', .(A)'To pay the net incom.c therefrom to.01Y wife,Ola.A. .'".':...... every nature ~nd ~;herever sit.uate,including.prope~tl over: '; ;;... ·Morrison,for and duringthetenn of her natural ·life,··in such'..'..''.-'.';i .:Per,iodlc installments as my Trustees shall find corivenient,but ~Ii .l~:'.. H,of:1 .:;.'. '.'.:: II which I shall have any power of appointment)·to my'Trus tees .. ii-."....'...'.'..'t .hereinafter named.,INTRUST·,.·-forthe ·f611C?;;'li:hg :-Use's:and~purposes::i ...~;:;' ·H..·H j~:. H 1 ($5~000.00)to my sister,Nary'''Horrlson Seitle~.. ;'....'."....,.,'."".,'.•..,'.'.'",".-'."..I . .···'··!I·ITEM III.·I beque'ath ;thesumofFive Thousand .Dollars ::,,.'....".'.........". ..·!i·($5.000.(0)t~~y b;~th~r.~et>rges..HQrii~t>n':'cf'~~-'c;'•.•...•... i!_.. \'.!:'ll:.ITEl1 J~!:.·r bequeath "the'si.1m of tive'Tho:us-and-Dollars .:';1 ',.'~".'.-...,.."~,::~"c:,.,,:,..,:~,~.,,_.~:.. ':!(($5,000.0"0):to 'mybrother,Hiliiam Nathanie('~o~rl~on.<'.'.,.,',I;'p Ii ..'.11...ITEM V.i.bequeath the sum of Five Thousand Dollars .'i;_..'....:~..'.'..,':..,.-.:....:...:.::,.:',.'....'..,i~~:.:.~./:..._'..:.." .'.:!!':'·($5~Obo·.oo),and my shares of ·ComsatStock .to .C.leaAnd~,~5.\T~,.,..\.....'./;;.....','il';.....-." ,:.H·.,ITEM VI ... ·.,·'.:i "'.'.i~ ·ji .<:.,.W..·/. ·Ii '.'ii County,.Pe~nsylvania,declare this to be my last Hill,and revok~·.,iiii . .'ji 'any Hill previou'sly m~de by me. '11 ·~!. .!!..ITEH I ..I direct that all my just debts and funeral ex~.•.I,".::....:. .,.lipense.s·shall be paid from the assets of my estate as.Soon as'i~..i~·Ii~ra~ticab~e.:aft~r'my ·decease. ....-'"~'.:".~,'.' ".·:;i '-.···n.".!i '~'..:;'..::~'.~.,...~i ".~..' ...'/.. ,i.I. .'~ ...:'.... :,:'., "" I',:: :~' .,at least as .often as quarter-annually. (B)'.-As·much of the 'principal ,?f.this Trust as my Trustees":!.... ·may 'fro·m··time to time think advisable for ·the \v,elfare,.c:>mfott..': :;.·and sypport of my said.wife or during ·illness or emergen,:y~'sh~ll .-:,..' ;! :.:my Trus tees .,' ...;:be either paid to her or else applied directly.for her benefit by.. ..'./ .'(Cj .'.Upon the death of my wife,Ola A.Horrison,I direct .~-_._.~ I . I ._------,~.-- ..;:my'Trus tees'to payout of.th.e principal of this Trus f the'SI.i1H of~.:.-.-::~...~::' .,~~~.....:~·;";.;:.~~.~:.~~.~r~~.;~~~~~-~·~.~~~i}~f~~·~~~~"!.~.,~~--.;~~·~..Z'f:;~.~~·,-~~:=.·~··17·t-:~~:;l:_~~:...~.j .,-'--....-.e ....-"'-::...~-"-.~."'.~.:,~.~,:-.."··':"-r:·~..-'-:.-:'-:.':.:,···..~.·.._·.-·t-- ",.:I..,.:J -' f;., ':.:. .~.. ..' -'.,-: to .C1ea·Andrew)fa::,and natural.life,and at her law. ":',,~. •'._••-••••--_•••_~_•'R~"_~••_~_,.__:'.•.. ,.."..'. The one-fourth thereof to George Horrison,Jr.', and Betty Jean Horrison~his T,oTife,for and during the term of their natural lives,or the survivor of them,and at the death of the sur- v~vor,to their issue; " The ~ne-'third thereof tb iny brother,Wi1:"iam Nathaniel Horrison,for and during the term of 'his natural life. The one-third thereof to my sister,Mary .Morrison Seit1er,for and during the term of ·her natural life;..-..-'. The one-fourth thereof ·duri.ng the term of her death,to her heirs at .The orie-fourth thereof to Donald Hm'Tard Morrison and Betsy Horrison,his "Tife,for -and during the term of their natural lives, or the survivor of them,and at the death of :the survivor,to.their issue; . ., To pay the net income from the then-remaining principal (2) (3)The one-fourth thereof to William }mrrison and ...Lois t-Iorrison,his vTife,for and during the .term of their natural lives,or the survivor of them,and at the death of the survivor,to their issue;and (4) .(1) ".(2)The one~third thereof to my brother,Geo=-ge S.· .......Morrison,.for and during the ..term of 'his natural .'.,life;and . '.(1) .(3) ..', (D)' I ~. ,._:-.-":~""~'"'-n :.:':':"'.'..:-:...:~',.,.,".c..•..•.... :I:!!I .'. ./:.',Ii .Three·Thousand Dollars.($3,000.00)to Jllne~~ly;the sum 0.£Three j;..;/. ·11.TDo'usand Dollars ($3,000.00)to Evelyn Breckinridge;the sum "'of' ii·'.,/'~j!Three Thousand Dollars ($3,000.00)to Marjorie Breth;and the sum .1/...'.:':.'I .p . 11 of Three Thousand Dollars ($3,000.00)'to Ann McNary;a:1d i~p'i!.jf .,~ i~~. I!'as'follows: "j:. I~'i;.'~; ild' II·l ~"li'P.·:I. 'iiI:·Ii H·n',';i, ::il" '.II -p "'I.i:·.... :If'..":.(E)'Upon the death o'f the first of a~yof 'thebeneficiariesii.Ii . Ii named in paragraph"(D)he~·eof,.·I direct my Trustees.t~distributeil. ". " .1i ·the one-third of the net income from the then-remaining principaln·.•;i . .~:of this Trust as fo110Hs: 11.'., ,I . ·iI'..h ,I·"!;.-n: "II ifIi!l !!,;i; IiiiIi~~..:.' ;;;~ ':,; .'. .~. :;. '- '~(F)Upon the death of the second of any of the beneficiaries;; .rifnamed in paragraph (D)hereof,I direct my Trustees to distribute1:. . ~.' ~.,;'.-.1-1..-._.•_ .".!l the'tHO~thirds 6f the net income from the then-rerna.ining prine ipal i,.i .' .'i.,. I i".,..:;'..! i;: ., .'.,:' '.-:'.'.' :..:.:..: .~..'.".',.':.'_."'.., The 'one'-fourth thereof to Cie'a ~drew,for and -;."; "during the term of her 'natural life,and at her' 'death,.to her ,he'irs at ·la~v,···'.'~',..;, ".-~.:":~:.:'.'-t.:..:'.'1- ,. .(3)The one-fourth thereof to Hilli2m :Iorrison 2nd , .Lois 'Mo'rrison,his.wife)for.and during the .term of their naturallives).or the su:::vivorof them;and at·the death or the survivor.to their issue;·and . ,." .(4)The one'-fourth thereof toClea'Artdre~'T,for and during the term of her natural life,and ather death,to her heirs'at l~w~ "(I}'The o~e~fourth thereof t~Donald Howa'rd '.'.'Norrison and Betsy Horrison,his Hife,for'.:":>.and during the term of their natural lives; :.~:··orthe survivor of them,and at the death of .the survivo,r,to their"issue; .'.I' in 'paragraph (Dr h~reof,.-I'direct ,my'T~stees to dis tribute..I:' !! '.(3)The one-fourth thereof to William Horrison and ":',,·:.'Lois.Ho~rison,his ~life,for and during the._'.: ·...'.:'"..-'term 'of their natural lives,or the survivor'of'' ..":'.<them,.and at the death of the survivor:,to their ;:':.~..isStt e ;and":,'c..;,"..,.',':'.'.",:'._.',:,.;.-.'......'..'......~:';' (9)·..·upon the death of the last survivor 9f the beneficiaries' .•..'.(2)The one-fourth thereof to George NorriEon,Jr,,, ....:...•:.'.';..':and 'Betty Jean Horr'ison,his ,.,ife,.for and ·.·",'·:'·:':>..·::during the term of their 'natural lives,or the .:......~urvivor of them,and at the death of the sur- '~'\dvor,to their issue;..... ·. ,...,:_:_'~'(2)"The one~fourth thereof 'to George 'Horrisbn~Jr,', ..,and Betty Jean Hor.cison,his ~vife,for and .'during the term of their natural1ives ;or'·the. .'.survivor of them,and at the'death of :heSljr':,:' .yivor,to thetr issue; the net income from"the then:':'remaining principal'6f this Trust :, i: "·; ':~~, :-:II.~l ;-::""..~. ',!i-named'..··i,·.. il"0; I".I!'"!.;1 as -follows:H'!i .ii'I'.IiII H aj; i: ti ..'.'Ii·. Hji .i~. I'-i:!l:i -,'- r-j, -.......I~_........ •~"•.~I..~ .........]....~...:'..::-....~:_...'-•.•.•....-.....J."i..·.···;··.··.':,""'.-] ,.....,.·r:.'.'.......!:.of this rrus ~as f611oHs:.".:. .!'..•.•." ' . .:11·.....:::':(1)'.The one'-fourth thereof to D'Jnald Hm,rard . '1:·.Morrison and Betsy Norr{son,his Hife,for!r..'"',and during the term of their natural lives) '.ii .'.".,''.::or the survivor of them and at the dec th ofi!.,'.,: ., il ':.the survivor,to their issue'.1:. ..:...., . .,.H ':".'. !;'.'.:il·.. ii.II ..'... ii.:i· ·H·:i:: "fiIr',ir,'iL' IiII,!!. "·.i;' ·1::',.:.:.."·if '11'I!'.',...>,(4) Ii.'H :.~#.::.#.:f.-;:.g' .' ..\.. ~;; ..... .:S' '.' J. -.~. ., :). :·f;-...•. '~l"".-_.l... I...I.• ",.'.: ", " ·.;}..(H)After the death of the last survivor 'of the bene- :;ficiaries named in paragraph (D)'he'reof,i d.irect my ~rus tees to ::'~;.·div.ide tl~e ,then-r.emaining pJ;inc.ipal of thi~~:h'rus t .into four cqu~l ~''':..:..: -~'. --:::-.=::..:..::...:...~::-_-.:._'"--.:=.._.~__."::-.:=.:..i'.!:::...:'7'_•••- _ "__••_._..' •--~;r-~,··-'--·-"·...--0.._._.<~~.~-.-:.••••_:·:••:_"'"7:--:-_~:'-.~:;':.-~··::.:'t~-~-:~-~~"':.-"_~ -,._--_._----~_.~...._.--._.,--._--_.-.__..'''._..~._--_..-----~--~,,;,"::::..:-=--~;--:~:':::'~.-~::'~~:-;..,.:':~-._---::_.'-. ,__.-.."..,;••--.-,.--.,..---.'-~~'--~--'.'4 l.•__••._,"_"..__.~••••_••_••• ,~~=-=-----..,.."".,..-- ......:.----_.~~r.-._= f--'.~.1 '"'---:-..,..~~~...,~?e·<~q.~cr.IOo:'"-'-!";'~~~~:::"~""':~~~-==f3,~~";-.2=..f~":'!~~:·~~~2 i i'i I .;.\ l.-a l\. ,, , I . i I,I I I ',. .-;: Upon the death of'the survivor .of said George Morrison,Jr.,and Betty Jean Harrison)his wife,one share thereof to their issue; Upon the death of the'survivo~.o£said' ,Donald HOHard Horrison and Betsy Horrison) h~s wife,one share thereof to ,their issu.e; Upon the death of said Clea Andrew,one share ,thereof to her heirs at la~'1.';, "",',';;:. .e .,", To compromise any claim or controversy_ (2) (1) .'."~..'~" ,"..... (~)To sell at public or private sale)to exchange or .'.to lease,for any pl:riod of time,any real or personal property and to give options for sales, -e~changes or leases)for such prices and UPOL such ,terms or condition~as they deem proper. .. .. ,.'.. .(D) r' ,r-~.,7 <,'i';;;'.J~';::,..'0:";':"":'". .1 ...'.:".....'--'j!.::.~;.:.-:-:-.....:....'...:....~,....:.;.,,:'-..,--.,-:-.-..:.:.:,._~.--....:--:'~.....-""-.':"'-:7.-•.•._-.'.'~':"'~-'":-7'''':''''';...,--....,-:-:.'.-_..,~':.•..~..:..---.~.:.,-' 1 !i shares.and to distribute said s.hares as follo,",s: :)!i' '1 H ;."j'·il .::;"<" ·H .:I~..IrII .hIIH~.!I ....;.(3)Upon the death of t~e survi~~r of said '.1 Ii':,::.:.::-.,.'.:':;":::·.:,.~,-:,<~·.\olilliam Morrison and Lois Morrison,his ~'7ife,~.11 '.one share thereof to ~heir issue;andII:,"':.(4) I!II ..'."'Il ':>:'.':I~~M VII.'Hy personal repre$entatives and Trus te=s shall I;If . .:..11 :have t~e folloHingpoHers in addition to those vested in.them by 'l!law and by other pravis.ions of.my ~'7iII,applicable to all property, -il . "".'./. ·!l.~hether'pri~ci~al o·r···income,exercisable ~'7ithout Court approval,! .!!,_:"'J,arid effective until actual distribution of all propert:,r: I,. II .--(A)To retain any orall.of the assets of my estate,'I!c.·."real or personal,~7ithout regard t~'any prin~iple ".; ·II ..:--.,>':~:::·of diversificatioI),.risk or productivity..:.,'i il -~.'.".""'.i·· ·11".,',:··.:(B)To invest in 'all forms.~f property,including ';',I jf st:ocks,common trust funds .and Dlortgage investment .-1 II .'."-'.funds,-without restrictioI?-to investments authorized l ~~for Pennsylvania fiduciarie~,as they deem proper, ·Ii ..,..,"without regard to any principle of divcrsificatio~,II ..·.·risk or productivity_ Iiq ·I;'.:~·:i,; !1it11 ":!~~l~:j' !~{," ii' L "," "(E) "(F) To exercise any option,right or privilege granted in'insurance policies or in other investments. To assent to,join in,vote in favor of,or oppose any merger,reorganization)voting trust plan)or "similar action and to delegate discretionary duties with respect thereto... ___0 _'~---1---~__"':"'._-.---,_':"'-_'_--------- !'reimbursement for expenses. ;1 administering and distributing the assets of my estate and to ., ji be entitled to reasonable compensation for serv~ces rendered i.n l II,.....,.-, t }o/personal representatives and Trustees shallJTEHVIII. ,.'j!' " .'f! ....:..' ITE.H IX.I d't th -.-.-'"'.~rec.at my 'pers~nal r~~pt't~s'cnt:atives al~d ....... {. '.: .. . .;, . .i ···.r·...... ..'.- :.~..". ....,~.. '-..' .,'. .,~.-'..",. ...k '•• ."':.,. ...''.:.;~:;.;.'.. If my wife,ala A.Mor:cison,.shall take against .... Company,Trustees of the'Trust cre·at.ed·by this my .: I, .,'f . .-. I appoint Alexander HcIlvaine and Hel10n National'. .~. "to ... .- I appoint Alexander HcIl\iaine and,He'llon Nation~l .'..' ..: ,ITEN XI. IN WITNESS HHEREOF,I have hereunto set my.hand and seal 'ITEN X• ."<.•.".",-:..;....:.~.... H..,'.1: :,"if''.i~..:'".":: .' ::.Signed,sealed,.published and declared by Hm·lARD H.HaRRISON, ::the Testator above named,as and for his last Hill,in the presence :of us,~'7ho,at his request,in his presence,and in the presence _ .;,of 'each other,have.hereunto subscribed our names -as witnesses .:hereto..~ "~":..il.Trustees,as .'<lell as their successors,shall not be'required to .'..tl '..:--T .'.,.,~...:.""(give bond for the faithful performance of their duties in any, '.Ii .-~jurisdiction.-Ii . -:!n.-.n . ,;!!".:-..'H'Bank and Trus t.':.'H'.--. :'Ii .-:.)last vlill. .'II'.Ii.-il---q: -h.:i Ii.-'.Ii Bank arid "Trust Company,Executors 6f this my last ,.rill."ll·-. " .''·11"-',ITEM XII~ 11ti'.Ii the provisions.'of this my las tWill,.then.the beques ts herein:.g ','f; ..'li'inad'~t:'oClea And~ew,Janet Ely,Evelyn Breckinridge,H~rjcirie·n -..:.,..-.'.'...'~.n·.:-.".',.. .~',. ·1(Breth ancl'Arin'HcNary shall thereby fa~l,.and I direct that_the . ..~~.:.~'.....'... ......,..lremaining,beneficiar'ies .named herein ~ha11 share,'after payment -."-!l"'~{thebeq~ests i~IteI}1s :11,:III ~~d IV,th~residue of my esta:te~' ji ..'.~.. ':'1\-··D·'.-.J IN TRUST,on the'same tennsand'conditions as herein set forth. -.I!. ".11 ..';!'.' "II~!'..!;th{S-Z-1lt\day of March,1965, i!r.!!. ji: :' '.., '.','. .::~... .~; .......... ,,L . .,'. !:.. n ...; i: r:: " -,.-'--~---..-, !.--.....-.-,------_._--.~------_._._----- .e Form RCC-33 ..;1). "G,3-t q-./~..,. COMMONWEALTH OF PENNSYLVANIA"'../j ~.~ DEPARTMENT OF REVENUE ..'.' BUREAU OF COUNTY COLLECTIONS / RESIDENT DECEDENT COUNTY OF ....WASB.J.N.G.~QN .. I~WORTANT:This return mU3t be completed in detail and filed in duplicate,with will attac1ed,with the' Register cf Wills of the County where decedent resided;Return is due within one year after date of dEath,unless an extension is granted by the Secretary of Revenue.(S~ction 703 of the Inheritance and Estate Tax Act of 1961.)..................__~.:~;;:::::..IQ~:~..::.:~~.:~..:.~,_.Ji:;UA;;:OF (State full name )f decedent) WASHINGTON Ml'IIIIfJIlft':~1tLateofCount,. State of PENN8.n.NANIA } Count,.of WAS.HINGTON...............................................ss: Arlie.w:.ott.,·r.rust Of.fi.c.e..r.,Me.llon National Bank &'IDJ.,S.t.C'OIDP.any,.. ~Ai5tr*p:of the estate of the above-named decedent being duly sworn,depose and say Co-..Executor Decedent died ............January .... (Mont.,) Name and address of attorney o:} other authorized representat~ve t. whom all correspondence sho.ld be mailed. .......24 ,19..69 ,;testate leaving a last will,copy of which is I:Ereto attached.} (Hay)(Y£:llr)L iii~ .......Me lIon National.Bank...and Tr:us.t .c.ompany .. S·..Mcl,.;LnStL &..CherxyAv:.e.•.,.....WQ.9.hipgt.or.:t,f.~@l3.y+~:a.,n.:hQ.. That as such C.Q:Exe:.cutor deponent is familiar with the affairs of said estate and H.e property con- ()';x"nltor·A4minislralor) stituting the assets ther~of and their fair market value. That at the time of c.eath there was no safe deposit box registered in decedent's individual name,o!'jointly with,or as agent or deputy of another,or in decedent's individual name,with r~ght of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BAN~OR ~THER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELAT:ONSHIP OF JOINT IN WHICH DECEDENT RENT~D A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT Mpllon National Rank FL'1.d 'f'rllRt ~ Wash~ngton Office Howard H.Mn-r-M !':n1'1 That the con~ent~of said safe deposit box or boxes are itemized under Schedules of this return,with the excep~ion of the folloWing,for the reasons hereinafter set.forth: That Scheduie A attached hereto and made part hereof sets forth fullv 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 ceath,giving the amount still due ct 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 mark-et value thereof as of date of death of decedent. That Schedule B Ettached hereto and made part hereof sets forth fully and in detaE all personal property wheresover si~uatEd 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 possession,standing to decedent's cr~dit in banks of deposit,savings ba~ks,trust companies~or other institutions,whether individually,or in trust for any other person or pe~sons giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death in the case of savings banks,and to the date ofvdec~dent's death in all other cases;all bo~ds,postal savings,treasury certificates or notes and other"evjdence of in- debtedness of the United States to the decedent;all obligations,whether by statuteor-agre~~entthey are designated as tax f'reeJ.of the Uni ted States,or any state,or political subdivision"',tl:,;reof,or of any foreign country,~wblch are owned at the time of death;all wearing apparel,jewelry,sil~e;ware,pic- tures,books,works of art!household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated market value thereof;all ~)onds and mortga.!!es held by decedent and of all claims due and olting decedent at the time of death,and all promissory notes or other instruments in writing for the payrr~nt of money of which decedent dieG 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 l~ss than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable to the estate from lire insurance polici'es carried by ~ecedent;all annuity and endowment oontracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks ~nd dividends due thereon and unpaid:as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. '.,,"e. 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 Kt 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 to the ~chedule a cOllY, of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said schedule a list of all property,real and,per~?nal,with its value,which pa£ses at decedent's death by virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint- ment vested in decedent,either indiyidually or jointly,by the will,deed,or other instrument of another, With a copy of the instrument.creating such power attached to the schemlle. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That SChedule £attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly wi th 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 administrat~on 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. ::~bS_~~~~;~f:~~:Z~:~:'~'::~:::;~~~~~_;:r ,M VAN KIRK,Notary Public (Street NumbeT) SARA.h't n county Pa.waShin~~n'Co%~i~~i~~Ex~ires 'W.9.:§.h.~.gg~.9.P.:I ;p~.®.§y~y.!=L.~.j,.!=L .. October 14,1970 (City or Town a.nd State) NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. 1 1I 1 1 I J RCC-34 (1-64) COMMONWEALTH OF PENN~YLVANI,A DEPARTMENT OF REVENUE ' BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESID'ENT DECEDENT SCHEDULI:HA" REAL PROPERTY '~~•,. Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by the decedent as ten,ant in common with another or others,should be identified as to qJontum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be described by lot and block number,street and street number,together with a general description of the property,with a reference to the record of the conveyance by which the decedent took title;If a farm state number of a· cres;olso statement of mortgoge encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "F",and must not be deducted from this schedule. (1 ) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (1) ESTt.4ATED MARKET VALUE (3\ DEPARTMENT VALUATIOH CAUTION (Do not write In this space) An,undivided one-half interest in and to all that certain lot,or t~act of land situate in the City of Washington)County of Washington)Pennsylvania)having erected thereon a three story brick structure) known as 90-92 North Main Street)as recorded in the Recorder's Office of Washington County in Deed Book Volume 687) page ~63. One-half Real Estate appraised at j ,$Lo'OOO'CO~ Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. :I>40)000.00 RCC-35 ..e CO~mONWEALTH OF PEN~SYLVA~IA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY .---j• 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 proper~y 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 c·apaclty,partnership interests,interest in anyLJldistributed 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 ITEM UNIT ESTIMATED D€PARTMENT VALUATION No.List and describe fully VALUE MARKET VALUE (Do not write in this space) Cash)stocks)·bonds)etc.)as per copy of inventory attached hereto:$498)291.89 , , , ,- Insert this total opposite "Personal Property",Schedule "B"in X X $498)291.89the"As Reported"column on the last page of this ret~rn. • AFFIDAVIT OF EXECUTORS STATE OF PENNSYLVANIA, SS: COUNTY OF WASHINGTON Personally,before me,the undersigned authority,.a Notary Public in and for said County and State,appeared ALEXANDER MC ILVAINE and ARLIE W.OTT,TRUST OFFICER of MELLON NA1'IONAL BANK AND TRUST COMPANY,who,being duly RWOrl'l <;l..ccording to law,depose.and say that ALEXANDER MC ILVAINE and MELLON' NATIONAL BANK AND TRUST COMPANY are the executors of the estate of HOWARD H.MORRISON,A/K/A H.H.MORRISON and HOWARD MORRISON,deceased,that the following schedules constitute a complete inventory.and appraisement .of the real.' and personal estate of HOWARD H.MORRISON,A/K/A H.H.MORRISON and HOWARD MORRISON,,decea'sed,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the following schedules are determined and stated by the'undersigned to be the fair value of said item;;as of the date of the decedent 's death,based upon a just appraisement of each item made by the above named Executor s. Sworn and subscribed before me this "t.I.;.l i·I day of__''_.'_"_'_';_;_~·-.:Ap=-.~i_l_·.:..--,1970 '- ,I,· Notary :?ublic ;'!'. Arlie W.Ott "\ TRUST OFFICER of MELLON NATIONAL BANK AND TRUST COMPANY EXECUTORS ESTATE of HOWARD H. MORRISON,A/KIA H. H.MORRISON and HOWARD MORRISON,DECEASED INVENTOR Y AND APPRAISEMENT of the goods and chattels,rights and credits which were of HOWARD H.MORRISON,A/K/A H.H.'MORRISON and HOWARD MORRISON, Deceased,late of 112 E.Maiden Street,Washington,Washington County,Pennsylvanic., taken and made i.n confol'ITlity with the above affidavit.' PERSONAL ESTATE SCHEDULE Ca.sh $320.00 13,654.69 "IL,$13,856.49 201.80 Mellc.n National Bank and Trust Company Washington Office' Ch:cking Account No.353-8800 Balance 1/24/69 Les s checks cleared subsequently ----- e • American Express Company Proceeds of traveler s checks Capital gains distribution of $2.11 per share received 2/5/69 on 103 shares of Manhattan Fund,Incorporated Common Stock held of record 1/3/69 Greater Canonsburg ,Ind.Development Corporation Subordinated Debenture Series A Dated 2/1/6.0 Interest payable 2/1/66,2/1/67 and 2/1/68 on $100.00 par va:1ue Proceeds sale of 11 shares of General Dynamic Corporation Stock on 1/6/69 $ ,, 300.00 1,/ 217.33 / 6.00 v 520•.42 Proceeds sale of O.825 share Liquid Carbonic Industries,Incorporated Common Stock 39•.19 v Burroughs Corporation Common Stock Dividend payable 1/20/69 The Firestone Tire and Rubber Company' Common Stock Dividend payable 1/20/69 National Biscuit Company Common'Stock Dividend payable 1/10/69 Pennsylvania Blue Shield Benefits under Claim No.211-03-9661A 40.00 / /56.40 10.50 e/i'50"00 92 North Main Street -Rent for·January,1969: Herd Drug Store $450.00 Evans Studio 42.50 $49~.50 Less contribution toward electric bill 2.54 489.96 ~ $20,000.00 Mellon National Bank and Trust Company (Washing~onOffice) 5%Income Certificate Dated January 8,1969 Due January 8,1979 @ 100.00 20,000.00 / - 2 '- ~'.• $100.00 Armour and Company (Delaware) 4 1 /2'~o Convertible Subordinated Debenture Dated'September 1,1961 Due Eeptembe,r I,1983 @ 1 i 3..75 Accrued interest from 9/1/68 to 1/24/69 $113.:75 v1.79 $200.00 'Canada Dry Corporation (Delaware) 4 3/40/0 Convertible Subordinated Debenture Datec.July 27,1961 Due July 1,1981 @ 1-03.00 Inter~st Due 12/27/68 CALLED 12/?7/68 y 206.00 V 4.,64 /250.00 / 4.81 $500.00 The Gr=ater Canonsburg Industrial Development Corporation (Pennsylvania). 2%Subordinated Debenture,Series A Dated February I,1960 Due Februar"1 1,1985 @ 5 O.00 Accrued inte::est from 8/1/68 to 1/24/69 $800.00 Sinclai::Oil Corporation (New York) 4 3/8%Convertible Subordinated Debenture Dated December I,1956 Due :;)ecember I,1986 .@ 149.625 Accrued interest from 121i /68 to 1/24/69 I,197.00 ;;: 5.15 83.64 Shares Acme I'Aarkets"InccHporated (Delaware) Common Stock ($1.00)@ 44.730392 Dividend of ~O.50 per share on 8Z shares.payable 3/29/70 to stockholders of record 1/28/69, Ex-Dividend 1/22/69 (Of tlhe above 83.64 shar,es,1.64 shares represent a 2%stock dividend payable 3/29/69 to s:ockholders of record 1/28/69 ,:'Ex-Dividend 1/22/69) -v'3,741.25 41-00 'v . 208 Shares Allegheny ~ower System,Incorporated (Maryland) ,Con:.mon Stock ($2.50)@ 75 Shares Allied Mills,Incorporated (Ind:'anal Corr.mon Stock ($3.00)@ Dividend of $0.1875 per share payable 2/10/69 to stockholders' of r·=cord 1/24/69 - 3 - 24.00 30.875 /'.4,992.00 ,/ 2,315.63 liP'14.06 I .'• 270 Shares American Can Company (New Jersey) Common Stock ($12.50)@ Dividend of $~}.55 per share payable 2/25/69 to stockholders of record 1/17/69 57.8125 $15,609.38 148.50 /" 100 Shares American Metal Climax,Incorporated (New York) Common Stock ($1.00)@ 52.00 /5,200.00 I 100 Shares American Standard,Incorporated (Delaware) (Formerly American Radiator &Standard Sanitary Corporation) Common Stock ($5.00)@ 46.125 106 Shares American Telephone and Telegraph Company (New York) Capital Stock ($16 2/3)@ 52.9375 100 Shares Atlantic Richfield Company (Pennsylvania) (Formerly the Atlantic Refining Company) Common Stock ($5.00)@ 112.00 4,612.50 / 5,611.38 V l1,200.00/' 100 Shares Aveo Corporation (Delaware) .Common Stock ($3.00)@ 40 Shares Bayuk Cigars,Incorporated (Maryland), Common Stock (No Par)@ 50 Shares Bethlehem Steel Corporation. (Delaware) Common Stoclk ($8.00)@ 48 Shares Borden,Incorporated (New Jersey). (Formerly The Borden Company) Capital Stock ($3.75)@ 46.9375 18.1875 32.50 32.75 4,693.75 /' 727.50 / 1,625.00 ;,/' i/'1,572.00 160 Shares Burroughs Corporation (Michigan) (Formerly B\:.rroughs Adding Machine Company) Common Stock ($5.00)@ 236.5625 37,850.00 48 Share~Chrysler Corporation (Delaware) 'Common Stock ($6.25)@ 53.7~·,/2,580.00 100 Shares,The Cincinnati Gas &Electric Company (Ohio) Common Stock ($8.50)@ Dividend of $-).35 per share payable 2/14;69 to stockholders of record 1/15/69 - 4 - 29.6875 2,968.75 / 35.00 v/ ;-• 896 Shares The Columbia Gas System,Incorporated (Delaware)t/Common Stock ($10.00)@ 30.75 $27,552.'00 Dividend of $0.40 per share payable 2/14/69 to stockholders 358.40 /'of record 1/20/69 50 Shares Communications Satellite Corporation (District of Columbia) Domestic Share Certificate Common Stock,Series I /(No Par)@ 51.1875 2,559.38 5 Shar"es Consolidated Edison Company of New York,Incorporated (New York) 6%Cumulative Convertible Preference Stock /'Series B ($100.00)@ 101.3125 506.56 Dividend of $1.50 per shar e payable 2/1/69 to stockholders 7.50/'of record 1/10/69 134 Shares Consolidated Edison Company of New York,Incorporated (New York)/"Common ?tock ($10.00)@ 34.125 4,572.75 60 Shares Consolidated Natural Gas Company (Delaware)/'Capital Stock ($8.00)@ 32.25 1,935.00 Dividend of $0.44 per share payable 2/15/69 to stockholders Vofrecord1/15/69 26.40 180 Shares Continental Can Company,Incorporated (New York) Common Stock ($5.00)@ 68.375 12,307.50 t,../' 1"8 Shares Control Data Corporation (Delaware) Common Stoc.k ($5.00)@ 146.9375 2,644.88 '-" 200 Shares E.I.DuPont DeNemours &Company (Delaware)t/$3.50 Preferred Stock (No Par)@ 61.75 12,350.00 Dividend of $0.875 per share payable 1/25/69 to stockholders t./'of record 1/10/69 175.00 -5 - •• 26 Shares Eaton Yale and Towne,Incorporated (Ohio) (Formerly Eaton Manufacturing Company) 4 3/4%Cumulative Convertible Preferred St<Dck ($25.00)@ 39.00 254 Shares Eaton Yale and Towne,Incorporated (Ohio) (Formerly Eaton Manufacturing Company) Gommon Stock ($0.50)@ 39.1875 $1,014.00 ~ 9,953.62 vi ., 141 Shares The Firestone Tire &Rubber Company .(Ohio) Common Stock (No Par)@ 62.125 8,759.63 8 Shares Foresight Foun:lation,Incorporated (Delaware)"- Common Stock,Class A ($1.00)---0 --- (In July,1948 stockholder s approved die.solution if Company and liquidation of assets.Stock is worthless -1956 issue of National Stock Summary) 3 Shares Foresight Foundation,Incorporated (IDelaware) Common Stock,Class B ($1.00)---0 --- (:En July,.1948 stockholder s approved'dis.solution of Company c.nd liquidation of assets.Stock is worthless -]956 issue of National Stock Summary) 100 Shares GAF Corporation (Delaware) (Formerly General Aniline &Film Corporation) Common Stoc.k ($1.00)@ 28.4375 Dividend of $0.10 per share p3.yable 2/20.'69 to stockholders oJ record 1/,.0/69 2.,843.75 10.00 100 Shares,General Electr:.c Company (New York);/Common Stock ($5.00)@ 91.25 9,125.00 Dividend of $i0.65 per share p3.yable 1/2,5 /69 to stockholders t./of record 12 il1/68 65.00 i 40 Shares General Foods Corporation (Delaware)v'Common Stock (No Par)@ 80.0625 3,202.50 500 Shares General Motors Corporation (Delaware)/Common Stock ($1 2/3)@ 79.0625 39',531.25 14 ShartlS Lear Siegler:'Incorporated (Delaw'are) (Formerly Tie Siegler Corporation) 339.50 i/Common Stock ($1.00)@ 24.25 ,. - 6 - •" 100 Shares Lone Star Cement Corporation /(Maine) Common Stock ($4.00)@ 26.0625 $2,606.25 554 Shares Lone Star Gas Company /'('r eXes) Common Stock ($10.00)@ 24.1875 l3,399.88 103 Shares Manhattan FUT:!d,Incorporated (Delaware)/Comnon Stock ($1.00)@ 8.47 872.41 Dividend of $0.03 per share //payal:1e 2/5/69 to stockholders of record 1/3/69 3.J9 1 Share Melpar,Incorporated /(Dela·.vare)/Capital Stock ($1.00)@ 9.75 9.75 200 Shares Melville Shoe Corporation /(New York) Common Stock ($1.00)@ 59.00 11,800.00 Dividend of $0.325 per share IpayabLe2/1.1 69 to stockholder s /of record 1/20/69 6?OO 192 Shares Mobil Oil Corporation (New York) (Formerly Socony Mobil Oil Company,Incorporated)/-/Capital Stock ($7.1/2)@ 56.9375 1').932.00 121 Shares Mountain Fuel Supply Company (Utah),/Capitel Stock ($10.00)@ 33.3125 4,030.El 20 Shares N'ational Biscuit Company ;/(New Jersey) Comrr:on Stock ($5.00)@ 50.8125 1,016.25 40 Shares Nati~na1.DairYProducts Corporation /'(De1av-rare)IICommonStock($2 1/2)@ 40.3125 l,612.50 113 Shares New England Electric System (A Voluntary Association)VCommonStock($1.00)@ 29.25 ~,305.25 204 Shares North American Rockwell Corporation V(Delaware) Comm.on Stock ($1.00)@ 41.1875 ~,402.25 - 7 - 112 Shares Ohio Edison Company (Ohio) Common Stock ($9.00)@ • .29.3125 $~3,283.00 21 Shares·Olin Mathieson Chemical Corporation'(Virginia) (Formerly Mathieson Chemical Corporatio'n) Common Stock ($5.00)@ 48.50 I1,018.50 10 Shares Penn Central Company (Pennsylvania) (Formerly The Pennsylvania Railroad Company), Capital Stock ($10.00)@ 69.8125 698.13 / (If!Sha res Sinclair Oil Corporation', (New York) COlTImon Stock ($5.00)@ 113.875 ./.. 7,515.75 I S(,Shal"(~s Southern California Edison Company (California) Common Stock ($8 1/3)@ Dividend of $0.35 per sharG payable 1/31/69 to stockholders of I'ecord 1 /5/69 37.5625 / 5,859.'75 / 54.60 2l(}Shares IL3 Shares 40 Shares The Southern Company (Delaware) Common Stock ($5.00)@ Sperry Rand Corporation (Delaware) Common Stock ($0.50)@ Dividend of $0.10 p~r share payable 2/17/69 to stockholders of record 1/8/69 Standard Brands,Incorporated (Delaware) Common Stock (No Par j @ 26.8125 49.625 45.50 6,059.63 6,103.88 12.~·O 1,820.CO / / / / 70 Shal'es Standard Oil COlTIpany of California (Dela\\'are) Common Stock ($6.25),@ 67.25 /4,707.50 144 Shares 517 Shan's Standard Oil Cornpany (Indiana) Capital Stock ($12.50) Stalldarc!Oil Company (New Jel'sey) Capital Stocl~($7.00) - 8 - @ @ 58.5625 78.1875 8,433.00 40,422.94 / 15 Shares Squibb Beech-:Kut,Incorporated (Delaware) Common Stock / "(Par Not Sho'Nn)@ 49.00 $735.00 122 Shares Texaco,Incorporated (Delaware)/ Capital Stock ($12.50)@ 83.625 10,202.25 100 Shares T'exas Eastern Transmission Corporation (Delaware)/ Common Stock ($3.50)@ 33.25 ,3;325.00 L00 Sha)'(:~s UMC Industrie1:,Incorporated (Delaware) (Formerly Universal Match Corporation) Common Stock ($2.50)@ 25.125 /2,512.50 100 Shares Union Car,bide Corporation (New York) Capital ,Stock ($4.00)@ 45.125 ,/ 4,512.50 LOa Shares Countq~Bell CO-'op (Pennsylvania) (Formerly Union Dairy Farmers I 6%Cumulative Preferred Stock Class A ($10.00), Co-operative) @ 10.00 /1,000.00 L00 Shares Union Pacific Railroad Company (Utah) Common Stock ($10.00) 20 Shares United States Tobacco Company (New Jersey) Comn,on Stock (Par Not Sho~n) @ @ 55.875 25.1875 V5,587.50 5 03.7 5 ,.,..-/ 50 Shares Universal Carncra Corporation (Delaware) Common Stock,Class A ($0.01) (Company bel~ame inoperative and void on, April 1,1954 -Letter dated February 7,1969 from the Secretary of State of Delaware) a 5 Shares George Washington Hotel Corporation (Pennsylvania) Capital Stock.($2.50)@ 12.00 60.00 20 Shares Washington Cot.:nty Agricultural Fair,Incorporat~d (Pennsylvania.) Capital Stod.($20.00) (Stock approved worthless on November 5,1964 [nformation cbtained from Mellon Ba~k,Washington Office) -<)- a --- 2,225 Shares Washington Trotting Association, (Pennsylvania) Common Stock Voting-Class B ($5.00) Incorporated . @ -6.375 ./ $14,184.38 489 Shares i White Motor Corporation (Ohio) (Fbrmher1y The White Motor Company Common Stock ($1.00)@ 47.3125 23,135.81 75 Shares F.W.Woolworth Company (New York) Capital Stock ($3 1/3)@ 34.00 2,550.00 1,048.83 999.83 49.00 $ Mary A.Gayman Mortgage in the amount of $10,000.00, dated October 24,1956,with interest at the rate of 6%.Recorded in the Recorder IS Office of Washington County in Mortgage Book Volume 503,page 384 Balance 1/24/69 Interest from 4/1/68 to 1/24/69 1966 Oldsmobile Coupe (Sold)2,025.00 Total Personal Property Appraisement $498,291.89 REAL ESTATE SCHEDULE REAL ESTATE IN PENNS YLVANIA UNDIVIDED 1/2 interest in and to,all that certain lot or tract of land situa.te on the East side of North Main Street,City of Washington,Pennsylvania,fronting 30 feet,more or less,on Main Street,and extending back of equal width 120 feet to a 10 foot alley,and known and designated as 90-92 North Main Street,as recorded in the Recorder's Office of Washington County in Deed Book Volume 687,page 563.$40,000.()O Total Real Estate Appraisement $40,000.()O RECAPITULATION Total Personal Property Appraisement $498,291.89 Total Real Estate Appraisement 40,000.00 Total Appraisement $538,291.89 MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA None -10 - \~. 11, ".- " It,IJe l' INVENTORY AND APPRAISEMENT IN THE ESTATE OF HOWARD H.MORRISON, A/KIA H.H.MORRISON and HOWARD MORRISON, Deceased Filed APR 1 6 1970 ,1970 Attorney:Alexander McIlvaine,Esquire Address:33 West Beau Street Washington,Pennsylvania RCC-36 Cml'ION'\'K\LTH OF PENNSYLVANIA T~\~SFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "e" 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 tW)years of death,transfer property from himself to himself and another or others (including a spou3e)in joint ownership?(Answer yes or no)No (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State -Jf decedent's health at time of making the transfer.(Note 1). (c)Cause -)f 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)No (b)What \'las the transferee's age at time of decedent's death?No (5")Did decedent in "r:1"s 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)No (b)The rlght to designate the persons who shall possess or enjoy the property transferred or- incom~there~rom?(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 __ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for tte 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 fower to al ter,amend,or revoke,or which could revert to decedent under terms of transfer or ty oper~tion of law?(Answer yes or no)_~N~O~_ (9)If the answer teo (8)above is in the affirmative,was the power to alter,amend,or revoke the inte~ est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the deat~certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the proper~y 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 traru;- 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 DESCRIPTION MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this tota:opposLte "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. j • RCC-37 (12-63)"• COMMONWEALTH OF PE~N;;YYLANIA •• 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 ()ll'l.A.·Mnl"l"i ~nn T.T","",;l1,qt.nn FR.1l)~01 Wi f'E"YE"~l)/6h8qO * *n·....1 +'~--.+~~~~l ~'';~~+~+~..~~~~.;~+ ~ the Will. Mary Morrison Reit1er Lockhaven Pa.lT74s Sister Yes ~!l1/06 ** ". r,.eOl"iJ"p ~Mnl"l"i d,,;;~.'l"YP~c:;/8/08 ** Selins,g:rove Pa.17870 Wi 11 i l'Im ~~•'p1 Mnl"l"i~nn YP~7h.oh8Qh **Kl"(:hpl" ("",-nA M""r 1\T.T nA?nh ,. .. **$1)000.00 (utri,g:ht and inccme from on -thi rd residuR!'""]~~tate for life I(eR.ch). Ree Will f(r di stribution 1:Inon the de ths of the residuarY 1 eneficiaries. . I Deponent further says that all the above-named beneficiaries are -living at this time except below: NAME DATE OF DEATH RESIDENCE I I -."...., ':'"..'I.~ .,. , -,. ---4IIIl ~ REPORT AND APPRAISAL ~IATTER OF THE APPRAISEMENT County of Washington . Late of W.ashingt.Qn........................ . J e - ~'"C ::c...(l)(l)II>...~:l til til 0.....:l '"C(l)~...... til 0 '"C '0(l)......0 ~'0(l).......'< enc::~~:>::c W en en >< n n?'"?'"?'" Ci ~~::_:: ....."'-"'"""'-. ~~~~ ;--~.:> I~\;():g til!:P:~ G '-I>"'-(l)- :::s f\):0 ~.- (J)\0 :0 0""'" t-':0 .......:.(l) i::P :0 c.. \0 :0'''''''' txj til....II>....(l) (Executor-Administrator must complete "As Reported"column #1.) ~~ ~II>><•.;II>',: 0-~ o...o.til til 'V1Wen --t\) \;(), !-': (p'\0 .,.. :::',' :-~:: :-~: '7'1. .'-','.', ." .', ,'.',' Year . P.>l THE !No . OF THE ···Howard··R;··Morris-on . Deceased ESTATE OF '.~ef1 "'({J);O iUIJl f),Nrt/;{$l!!.!.f,$n!lt'l,~l11'l ;}.v."~"",cC.',r.("'\~/I II,.,,;I ...::J V .J ,j].L iJ I \II;,;;I($i].©~1i/!tl!';~'ihl';717~$'~;0'\!1 '.',;;,)HtI.:gI Commonwealth of Pennsylvania Will Administration ~~~~~~EO ~tiel 6i .A1fiJJ .ot" I/a'":eN ·~.l.·-'J .R.,.::i t i .j;; :~. ~~ :~~ :~ ~~:~~ :\"It .........:~~:I\2'K>. .\)...,-:~:o 3:.:0 ::;.:~!~~ RCC-81 (2-64) .../,1 -_MMONWEALTH OF PENNSYL VAN f~ DEPARTMENT OF REVENUE "'.' BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEASE REFER TO 37-184-5 NOTICE OF FILING OF APPRAISEMENT ALEXANDER Mc-LVAINE &NELLON ATATICNA:'BANK /,r In R=:Estate of ----=.H:..:;O...:..:1;v::.;;;AR;;;;D~H:.:.__=.::r-i.::.:OR:.::R:.::I:;;;;S~O.;,;.N _ _____...:..:W.::AS::..:H:.:.:IN=.::G..:..TIDN=.:..:G:..:T~O.:..:.N County -File No.63-69-158 You are hereby notified that the original appraisemeLt in the estate of Howard H.Morrison has been filed in the office of the Register of Wills q:Washington County on May 25 ,~9.1Q..Said appraisement re flects the following -aluations: Re al Estate ..:l4~O:.L,~OO~O~.~O::..::O~_ Persona1 Propert,~...::4:t..9.:.::8~,t.:2:..<9:..::1:..!•..::8:..:9__ Transfers -=:-:;--::-::~_::_::'-_ Tota1 ....,..----"5~3~8:.L,2::::..9.t.::.l~•..::::8~9__ 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 renains ur.paid after one year from date of death,interest at the'rate of six (e~)percent per annum is charged. Any party in interes~who is aggrieved by an appraisement may appeal therefrom as provided b~law. Date __----=M:.::a~y:........::2~5.2..•......:1~9Ll7....::0:.....-_Signed -(2;,e a;z 2.~ Title W.R.CHANEY,CH APPtiAISER DATE OF DEATH:January 24,1969 Note:This is not a bill. I "CC-39 (5-68) .e '"2:!~'~._... COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of MORRISON, (Last Name) HOWARD (First Name) H. (Initial) a/k/a DATE OF DEATH_1_-_24_-_6_9_FILE NO.63-69-158 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfuJly report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposi.e each item in the last column to the right in Schedules "A","8","C",and "E". Dated:---=-05"--....::2::..:5:......'-..1;-70=--_ 01-24-69 REPORT OF THE REGISTER OF WILLS I,the undersigned c.uly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have arowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS VALUE AS REAPPRAISED $-------+---40.000 00 498.291 89 538.291 89 VALUE AS APPRMSED $ INVENTORY Real property (Schedule A) Personal Property (Schdule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and DeducEons (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities.. . . . . . . . . . . . . . . ...$t=-ESTATE TAX ASSESSMENTS $, FOR USE OF REGISTER ONLY Tax on $~- Tax on $-+____\. Tax on $-----------+-- Tax on $---------i---:~lUll Tax on $--+_~ Exemptions=======~~= Total Estate -'--__ TOTAL TAX COMPUTATION OF TAX $-------4-- $-------4-- $-------4-- $-------~ $--------+--- $----l.__ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary'of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::~=t==== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from to ----C$---AMOUNT OF ESTATE TAX ASSESSED $ Estate tax paid $I BALANCE DUE $L- Add interest at rate of 6%from to $-t=TOTAL TAX BALANCE $------,PAID $_ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will lAdministration~No Year IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..1IC:>~JJ\.1:t])..1I.~IvlC:>~.r.~<:>l'J a./lc./~. Deceased :-. Late of .WA$B.J.N.O:'rON . ~.._. County of ..WA.SHJ.NGTON . Commonwealth of Pennsylvania REPORT AND APPRAISAL .e J ':'.-.,"4,; h, ~ Fonn RCC-2,-;--.............. •MONWEALTH OF PENNSYLVAN.DATE ....""."""J~,2.5.",,,1,97.9,,,,.,,,....... DEPAR'grlENT OF REVENUE •.;. )•',.#'-RESIDENT INlJERIi'ANCE TAX ~'tJouN1fY ''.......''.......''''.'w.?-.~h.~gg~.9T~...""."',,..,......,...'."BUREAU OF COUNTY COLLE~ONB' HARRISBURG.PENNA.17127 APPRAISEMENT F1LE NO."......"............t?2.=~.9..:~.?"?...."".....".......,,........,,"! Whereas,......,.."".......",....",....,H9W9.,r..g....H,~""M9.IT.t~.9.~L.~.Ik.;/9.:",...,..,",..,',........"..late of ..................,""..~'l.,~.~,J.!1g~.~....,...,,,,.....,,..,,,..,,,,,,,,,,,,,,,,,,,,..,, in the County of ,:",.".....""",.,......"....,',W~.~h.;i";t],gt.,9.;t],,...,"',...,.........,..,.............,"""""..""""'"Commonwealth of Pennsylvania,having died on the ..,.."",.....""",..........",.."""24,."th..,,............,......,..,""..day of ""...."....,....J..a.nuary.............,.."""""""""..19...6.9.."seized and possessed of an estate subject to Inheritance Tax under t":1e laws of the Commonwealth of Pennsylvania; Therefore,I,....._........"""""...,}f.~B...~....~.h.@.~.....................,..,........,......................,......,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expreEsly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral mte on any such future interest. Unit Appraisement Oetcrlptlon of Asset Values Made for Inherltence Tax Purplles .$ . REALTY: See CODV of Schedule IIA"attached to appraisement 40,000 00 PERSONALTY : See copy of Schedule liBII attached to apprai sernent 498,292 8e , Total 538,291 89 , form~~v;;:fhb~~::rh~worJla:e~~~:~:;~~~~~~:i~e§?~~ei2}e .ApprRlser·..·"(;J;l..·........'Z:.....~......·..........··....,..,...."..............,........................,..... ·............f.'.(J_.~;.~;').Penna ~.:.....---_.-._....._.-.._...-~-~--,--~._...-.',_.f ~"......,_-"-:-;""7 ~-----:-.I l"!A$.tJ:[NGTON..COl.(nty RESIDENT INHERITANCE TAX APPRAISEMENT. Estate of ................................r.r9~!A.:I.t.P.r.r..~~~9..~.~?9...!IT ~!.l<:!a.:.., DeGeased. Late of 1iASHINGTON....................................•........................................................................................... Date of Death,J.9.D.wrr.y i?4.,...J.99..9 . Appraisemel!t Docket Vol.,.37.: . ,r--. .~'•~ I ) Page,1.84:':'::5 No 9.3.::::.99.:::-}5$. ~ Filed ill Register's Office,,..,Hay 25."19.:..7'O Amount of tax due,$. ""-'.~: ".~ .: DEPARTMENT"OF REVENUE '0 Received,...................................................................................................9' ,... Exa.mined and Approved,. Wrote abo.ut Appraisement, 'Vd"OQ II'·);:)NIHSV'" 'Sll!lA:1O )!.I.LSi~3tl O.>~~D~~it1 'j·'l~'SS n~ -'.,.. _-+1 _~.~ow,~+'j .-,-" '0 ":1 ~,1.:1 ~ ~'). A'g~J til, 'I"~I~._~...-:,_••oM;'_,::.....,+•.,.:.";~fr&d"·'dC-..._'h.._.....~~..c:.;.1WMt:i,"....0 ,. Q"!;:t.1 .,.,i,jGj Entered and charged,. Appeal j,.om Appraisement,.. "~.....a....::~:._.-...l>......-..=_~~_l'-.. Ico"'.. RCC-Bl (6-71) -"4 t.,...,,,"eCOMMONWEAL'T~-~F PENNSYLVANI' DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT GEORGE ~f.ORRISON -LIFE TENANT IN YOUR REPLY PLEASE REFER TO 37-184-5 Inheri-ance Tax Division In Re:Estate of __H_O_WA_R_D_H_._M_O_R_R_I_S_ON _ __'_vA_S_H_IN_G_TO_N__County -Fi Ie No.63-69-158 Dear lvfr.Ott: >• •Life EstateYouareherebynotlfredthatwe=~:ar--1:lr--~rA;;;;o=-;lir=:;~--------- appraisement in the estate of owar H.Morr so~ has been filed in the office of the Register of Wills of Wasbl.ngton County on January 16 ,19~,Said appraisement reflects the following valuations: Value of Life Estate ~2=8~t~9~5=1~.O=8~_ Personol Property _ Transfers _ J 0 int Iy Owned ---------,""""~'P"r~..._-Total 2_8~,_9_5_1_._0_8_'_ As to such tax that is paid within three months from dote of death,a tive (5%) perce-nt 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 an appraisement may appeal therefrom as provided by law. Date _J_a_ll_u_&--'ry=----1_6---=,=----1_9_7_4__Signed ~!.L--~=--------==---/L _ 75,350.28 x-.28422, 28,951.08 DATE OF DEATH: Title _C_H_IE_F_A_P_P_RA_IS_E_R _ January 24,1969 1/3 Net Income Age Factor for 61 yrs Value of Life Estate Note:This is not a bi II. c. RCC-39 (&68) COMMONWEALTH OF PEN"lSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of MORRISON,HmvARD (Last Name)(First Name) H. (Initial) .DATE OF DEATH 1-24-69 FILE NO.63-69-158 REPORT OF INHERITANCE TAX APPRAISER INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opI:,osite each item in the last column to the right in Schedules "A","B","C",and "E".:h~Dated:__J_a_n_u_a_r=-y_1_6~,_1_9_7_4_ REPORT OF THE REGISTER OF WILLS I,the undersigne:l duly elected Register of Wills in and for Connty,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set f()('th in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction.. Dated:_ REGISTER OF WILLS VALUE AS REAPPRAISED $----I VALUE AS REPORTED VALUE AS APPRAISED $$------~-- I~VENTOe.Y 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 Valuation of life es tates or annuities ...................$t=28 'i5if L=.ESTATE TAX ASSES~ENTS $ ,~ FOR USE OF REGISTER O:'llLY COMPUTATION OF TAX Tax on $2%$ Tax on $6%$ Tax on $5%$ Tax on $10%$. Tax on $15%$ Exemptions *(*)As evidenced by Charitable Total Estate Exemption Certificates issued TOTAL TAX $by the Secretary of Reven.e. Less tax previoasly paid $t=BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $t=Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $1=Estate tax paid $l-BALANCE DUE $ Add interest at rate o~6%from ; to $t=TOTAL TAX BALANCE $ PAID $--.. FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subseq'lent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should 'e noted below,with short explanation. 1/3 Net Income 75,350.28 Age Factor for 61 yrs x .28422 Value of Life Estate .... ~, Will l No.",."""Administration ~ IN THE Year "..". MATTER OF THE APPRAISEMENT OF THE ESTATE OF HOWARD H.MORRISON Deceased WASHINGTON Late of "" WASHINGTON County of Commonwealth of Pennsylvania REPORT AND APPRAISAL - (" '. e !I!I (H" Fonn RCC-2 •MMONWEALTH OF'PENNSYLV:-W DATE ....~.~~~~.:r.:Y.......~.§.,.......~.?7.4.................. DEPARTMENT OF REVENUE COUNTY ...........w.~.~~.~.g~.~~................................•~RESIDENT INHERITANCE TAX BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENN~11121 APPRAISEMENT FILE NO.............~.~.~.§..?~.~.~..~.............._...................... iI • Whereas,..........~.~.!~.~~....~..~.....~~~.~.!~.~!l...............................................................late of .................~~~~.~~.~.9.~................................................... in the County of .................~.~.~.~~.~~~~..............................................................................Commonwealth of Pennsylvania,having died on the ..............~.~....~.~.............................................................day of ..............}.~~~~.:J:7'................................19..§.~..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,..........¥.~.~.p.~.~.~.....~.~~..............................................................................,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Ir.herllance Tax PurpOleS LIFE ESTATE AiPRAISEMENT $ GEORGE S.MORRISON -LIFE TENANT- REALTY:$40,000.00 PERSONALTY:498,291.89 I '''GROSS ESTATE 538,291.89 DEBTS1£'DEDUCTIONS 56,190.20 CLEAR VALUE 482,101.69 1/2 WIDOWS OUTRIGHT SHARE 241.050.85 241,050.84 SPECIFIC BEQUEST 15,000.00 Ilgs RESIDUE IN TRUST 226,050.84 GEORGE S.MORRISON,BROTHER OF DECEDENT,.WAS 61 YEARS OLD AT THE TIME OF DEATH OF HOWARD ,H.MORRISON. 1/3 Net Income to Brother George Morrison 75,350.28 Age Factor for 61 years .28422 Value of Life Estate 28,951.08 28,951 08.. Total Value of Life Estate of George Morrison 28.951 08 Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this day of ·.·.::·.·.·.·.·.:·.:·.::·.·.:·.:·:a~.:·.iiE=..:::::::::::..:::..:::::::::::~~~:.... (...jJ~J:.k·ir-;t;;;J~~....~/dl..tF~·..t:i,,!,U.:~'£~;~....................Penna. ..............:....WAS.HI.NG.'l'O:N.County....................... '- (7" ./ " RESIDENT INHERITANCE TAX APPRAISEMENT Estate of -HOWARD H.MORRISON Deceased. Late of .WASHINGTON..........:;:. Date of Death',..J..~.~~.n 2.:4..~..:..l.9..6.9.. Appraise//fel!t .Docket:Vol.,4..1...;~. ." Page,1.84.~5 ::.N~6.3.~69.~.iS8 . Filed in Register's Office,..:.~.~~.~~§,)9 7..4... Amount of tax due,:$::.~: :,...., .' -, \-..,. 'I.& 1-. DEPARTMENTOFREVENUE ' Received, j e E .ed and "Approved,·····....·:-Vd··!·'D·:TN··(JT·.~fi~TH S\fiAxamm.'>'. S1J IAI.-il·.:L·l·.J...a I"'3 vraisement,~"',..l,)V 0Wroteabo.ut App .ONI(JV}'{113SSmJ ...........................................................................................:. Appeal f1'om.Appraisement'ff··;···ZT·Ud······..fi·········.AVIJ hL'd ............................................................................................................................... Entered and charged,:~.(J :1....:1 I r~·-.1 1-~aJ \~. f:· •&~. :-:.} "',..~; .;..\;;. .~'.1 ~t .~.;:-' \'" /!.'• t i r I •._.~~_.-):I' ..' RCC-81 (6-7',) eCOMMONWEA~THO~PENNSYLVAN' DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REPLY PLEASE / REFER TO 37-184-5 Inheri:ance Tax Division NOTICE OF FILING OF APPRAISEMENT MARY MORRIESON SEITLER -LIFE TENANT In Re:Estate of H_O_'i_AR_D-----'H_.-:M-:-O--:.RR...:.-.:...::I:..:.:::S--=-O=N _ _-",v=A=S="=ING=T:..;:O=N:.....-..,....--County -File No.63-59-158 Dear Mr0 Ott: You are hereby notified that thEt.Life Estate appraisement in the estate of J10ward H.MorrisoD has been filed in the office of the Register of Wills of_..;.;.lv=a=s=h=in=c:g...."ta=n"--_ County on January 16 ,19 74,Said appraisement reflec-s the following valuations: Value of Life Est~'__-=2:...L7+,=05~91<.J1.'_"O'"""4__ Personal Property _ Transfers _ J0 int Iy Own ed --::;~---:-::::-:-__=__:__- Total 2_7-=--tL-O'--'S:.....:9:.....:.:.....:04'-'--_ As to such tax that is paid within three months from date 0:death,II 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 dat~of death, interest at the rate of six (6%)percent per annum is charged. Signed ~~~:d.7R Title CHIEF APPRAISER Date _J_a_D_u_a_ry-=.,_1_6-=-,_1_9_7_4__ Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law .. DATE OF DEATH:January 24,1969 1/3 Net Income of Trust Age Factor for 63 years Value of Life Estate 75,340.28 JC ·.35911 27,059.04 Note:This is not a bi II. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of MORRISON,HOlvARD (Last Name)(First Name) H. (lnitial) DATE OF DEATH 1-24-69 FILE No.63-69-158 INHERITANCE TAX APPRAIS~;i<.JltC REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of lvashington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing relurn at the values set forth opposite each item in the last column to the right in Schedules"","B","C",and "E" Dated:January 16,1974 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected I.egister of Wills in and for Counly,Pennsylvania,dorespecl- fully report that I have allowed deducLons in the amountS claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last c·olumn to the right in Schedule "F",which greater or lesser amount represents tbe sum allowed as a deduction. Dated:_ REGISTER OF WILLS VALUE AS REPORTED VALUE AS APPRAISEDINVENTORY 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 REAPPRAISED $--------+--- Register of Wills,for proper reason, (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. X 75,340.25 63 yrs X .35911 Estate 27,059.04 __2_7_,0_5_9-----jt=$_r- $CESTATETAXASSESSMENTS annuities .. *Valuation of life estates or FOR USE OF REGISTER ONLY COMPUTATION OF TA Tax on $2%$ Tax on $6%$ Tax on $5%$ Tax on $~$ Tax on $$ Exemptions * Total Estate TOTAL TAX $ Less tax previously paid $r=.BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $ Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$ BALANCE DUE $ Add interest at rate of 6%from to $ TOTAL TAX BALANCE $ PAID $ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the same should be noted below,with shon explanation. ..1/3 Net Income-Age Factor for Value of Life l Will lAdministration~No Year .. IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF HOWARD H.MORRISON -. Deceased Late of '''ASHINGTON .. County of \vASHING.TON . Commonwealth of Pennsylvania REPORT AND APPRAISAL I~. - - I' DEPARTMENT OF REVENUE." BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 12 7 aMMONWEALTH 'oF PENNSYLV. RESIDENT INHERITANCE TAX APPRAISEMENT DATE ~.~.~~~.!7 J§.:..!.~.7..~. NTY Washingtoncou __. 63-69-158FILENO __.._. Whereas,!l!~!~.~~~:~~~.~~.~.~.!?.~late of ~~.~.~!~.~~.~~.. in the County of Wa.shingt.o.n Commonwealth of Pennsylvania,having died on the ~4 ~~day of ~.~.~~.~.IT................................19..§~..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,F.RANC..~L.~Q _,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 lnterest 10 this estate ls transferred ln possession or enjoyment to collateral helrs of the decedent after the explratlon of any estate for Ufe or for years,the COmmonwealth hereby expressly reserves the rlght to appraise and assess transfer inherltance taxes at the lawful collateral rate on any such future interest. i : .Unit AppralillmentOelerlptlenefAaetValuesMadeferInheritance LIFE ESTAlE AP~RAISEMENT Tax PUrpoies MARY MORRISON SEITLER -LIFE TENANT $ ;. REALTY :40,000.00 ~ERSONALTY:..498.291.89 IGROSSESTATE538,291.89 , DEBTS &DEDUCTIONS -56.190.20 .. CLEAR VALUE 482,101.69 .. 1/2 WIDOWS OUTRIGHT SHe 241.050.85 I 241,050.84 I Specific Bequest 15,000.00 Residue in Trust 226,050.84 Mary Morrison Seit1er,Sister of Decedent,was 63 years.. old at the time of death of Howard H.Morrison.,,- "I . 1/3 Net Income to Sister 75,340.28 .: Age Factor for 63 years x.35911 '" Value of Life Estate ,27,059.04 27.059 04 Total Value of Life Estate to Mary M.Seit1er 27,059 04 form:v~~hbl:e:::I~~W<>rJl~~~~~:~a~~5~7~~e~~~ ~~~~.~.~~.:~~" .(er and SUl'et) ......................,Penna. .......(I'.Ollleel LIFE ESTATE APPRAISEMENT WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of HOWARD H.MORRISON Dec·eased. Late of WASHINGTON Date of Death,~.~~~.ry ~4..."~~§.~. Appraiselllcl!t Docket Vol..37J•••••••••••••••••••••••••••••••••••••••••• Page,1.e..4..~.s.No §.~.~.§.~~l..s..e.. Filed in Register's Office,J.an•......l.6 19 74.. Am.cunt of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut .Appraisement,. Appeal /"om Appraisement,. Entered and charged,.. ''\fd "00 ~,'}.'"JNIIJSVJl;\ ST7 !fA :i U ·U.L SI~:3 tJ ON!II l;!;:11 J SSnH II 2/i1d G ArJlJ ItLIl "11'1/'!,J~'.;.::1 ~ - , ~ e .. t Rcc-al (6-71) -COMMONWEALTH ~F PEN'NSYLVAN' DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOU~REPLY PLEASE REFER TO 37-184-5 Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT l'lILLIAM N.MORRISON ...LIFE TENANT I R E f HOWARD H.MORRISONne:.;tate 0 _ __ly._A....:..-S....:..-H....:..-I_NG_T....:..-O_N__County -File No._--=6:....=3....:..--...:::.6-=-9_-1=5=-8=--__ Dear Mr.Ott: You are hereby notified that the Life Estate appraisement in the estate of Ho~ard H.Morrison has been filed in th,~office of the R~ister of Wills of Washington County on January 16 ,19I!..,Said appraisement reflects the following valuations:' 18,882.03ValueofLifeEst.~X_____-=-=:....L...C:.....=...----=--"-=-_ Personal Property _ T ransfers _ Jo.intly Owned .......=~=_--- Total 1_8...L..,_8_8_2_.0_3 _ As to such tax that is paid within three months from dote of death,a five (5%) percent discount is Jllowable.As to any tax that remains unpaid after nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,incl usive; and twelve months .....hen death occurred prior to December 22,1965)from date af death, interest at the rate d six (6%)percent per annum is charged. 75,3'50.28 X·.25059 r3,882.03 Sign.~~-y/( T' I CHIEF APPRAISER.It e _ 24,1969 l/i Net Income Age Factor for 72yrs Value of Life Estate January Date __J_a_nu_a_ry--=---_1_6-=.,_1_9_74_'__ DATE OF DEATH: Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Note:This is not a bill. Form RCC-2, DEPA!'TMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.J7 J27 OMMONWEALTH~F P~NNSYLV. RESIDENT INHERITANCE TAX APPRAISEMENT . I DATE ..J..;,\m~a.r.y.l.6..J l974.. COUNTY Washington.._ . FILE NO §.~.~§.~.~.!.~.~_.._.._.._. Whereas,~.9.W~.~.4 :.~..~N.9..~.~.~.~.Q.~late of W.~.~.~.~.~g.~.~.~. in the County of .J.~~.~.h!~.g~.9..p.Commonwealth of Pennsylvania,having died on the ~4 ~.b.day of J..~~~.~.r.y 19 9..?.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore I Frances Leo an appraiser duly appointed according to law,,.......................................................................................................................................,, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. : Unit Apprallllll1antDelcrlptlonofAnetValuelMadeforInharltanca•Tax PUrpOle1 LIFE ESTATE APPRAISEMENT $ WILLIAM N.MORRISON -LIFE TENANT REALTY:40,000.00 PEUSONALTY:498.291.89 GROSS ESTATE 538.291.89 DEBTS &DEDUCTIONS 56.190.20 CLEAR VALUE 482,101.69 1/2 WIDOWS OUTRIGHT SHe 241,050.85 241.050.84 Specefic Bequest 15,000.00 Residue in 'Trust 22~.050.84·_... WILLIAN N.MORRISON,BROTHER OF DECEDENT,WAS 72 YEARS OLD AT THE TIME OF DEATH OF HOliAn»H.MORRISON... . 1/3 Net Income to Brother William Morrison 75,350.28 Age Factor for 72 years x·.25059 IValueofLifeEstate 18,882.03 18,882 03 , Total Value of Life Estate to William N.Morrison 18.882 03 ! I form~;v~~hb:::1~i~w~L~~"~~:~:;o~~~:~y:::~~~e;;~=?:~~~~71" .AppraIser,..........·..........·..·......2 ...·..·........·~b~·..;;;d..St;:~i·;........·....·...................................,............~q",,~...d~ot;i.Penna. LIFE ESTATE APPRAISEMENT ...............WA$~.~.~g.X9.N .CoulIty RESIDENT INHERITANCE TAX APPRAISEMENT .Estate of HOWARD H.MORRISON Deceased. Late of WASHINGTON............................................................................................................. Date of peatl!,J.:a.pqar.y 2.4...,1..9.6..9 . Appraisement Docket Vol.,3..7 . Page,...le.4..~.S :No....6..3..~.Q..9..~.ls..8.. Filed in Register's 0 fJice,..J..~~.~1.6..,.19..7.4.. Amount of tax dtte,$~' DEPARIMENT OF REVENUE Received, Exa.mined and Approved,.. Wrote abo,ut Appra.isement,. Appeal f"om Appraisement,. Entered and charged,.. 'Vd "08 ~"}':iNIHSVtA S11\t\\~j LHS:\~3 B ON~'U\~·.:';T:!SsnB L\2\~\d 6 A~U~L, 11'1 _."l'ICJji., - - , -, COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of MORRISON,HOWARD (Last Name)(First Name) H. (lnitial) DATE OF DEATH_l_-_2_4_-_6_9_FILE NO.63-69-158 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of "_va_s_h_i_n_g=.t_o_n _ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing relurn at the values set [o<th opposite each item ;0 the last column '0 the tig~"A","B", "C",and"". Dated:January 16,1974 INHERITANCE AX APPRAISER REPORT OF THE REGISTER QF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amountS claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS 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) VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$$-------+-- CLEAR VALUE OF ESTATE Valuation of life estates or annuities . ESTATE TAX ASSESSMENTS :===t=__1_8,_8_8_2_~ reasO:l, table' issu~d venue.. COMPUTATION OF TAX $--------+----'- $--------+-- $---------' 2% 6% 5% FOR USE OF REGISTER ONLY Tax on $-----------t-- Tax on $-----------t-- Tax on $-----------'-- Tax on $10%$ Tax on $5%$ Exemptions (*)As evidenced by Chari Total Estate Exemption Certificates TOTAL TAX $by the Secretary of Re Less tax previously paid $t=BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $t=Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$L-BALANCE DUE $ Add interest at rate of 6%from t=to $ TOTAL TAX BALANCE $ PAID $ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper same should be noted below,with shon explanation. 1/3 Net Income 75,350.28 Age Factor for 72 yrs.x .25059 Value of Life Estate 18,882.03 WAdill..tr 'ti l No.. .mlms ~on ~ IN THE Year .. 1 MATTER OF THE APPRAISEMENT OF THE ESTATE OF HOWARD H.MORRISON Deceased Late of WASHI.NC'rO'.N ..- County of WASHINGTON ~--- Commonwealth of Pennsylvania REPORT AND APPRAISAL l - / IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. I , j. ,3 7 l'llf-S" In the matter'00 :the Audit of Account filed in the Estate of Deceased \Date of deatn 4/bu.-J :;.~ (NO.6',,1 -/~,d'---"-1 Term,19__,A.A. )Drekcl TO THE AUDIllNG JUDGE: Enter my ,a:Jpearance for the Commonwearth of PennsylVi8Itia,claiming transfer inheriba'!1ce tax in the above estate,as follows; DR. To appraised V1alue of Estat:e:Realty -$-__-=L/:z.->O,~()I.£...l!O~·<:'!o<!.!..'.Jo,;oOuOL-._ Personalty _ _ _ ___$__¥J-L9_r"-'J'-;)..~?~/-=-•..:....~_~_ Additiorval Assets per Accourn,Eubjeot ,to Tax _ _.._______ _$_ Additionall Assets per Audit,Subject to 11ax _ _ _ _ _$_ GROSS VALUE _ _..__$_----=.5::<...,--'=3"--'f"J--.~A.=--t..9....:../.....E.fC-/9'-_ CR. Debts and Exper,sesper Acccunt;see Note Add}tional Debts and Expenses per Audit I ) $------- $------ $------- $------- $--------$ $_.. 5S;91(J,~S TOTAL DEDUCTIONS,$ S .3 ~)..9..L.-2..i-__ ~-t,19(),)..() NOTE:'11he following credits claimed in the Accomt 9re CALCULATION held nO':deductible '9'5 ':lgainst the tax: ...,,/1 ~J.,..;..~'.iJ.A ~-/-I Gross Value .."j'GLLol/..uJ ...c..~~..-.<f!_u.~"u:-+1h.vtI'-r/ ;,.J I /)~f)~'Less Deductions........__......_./A~(..Uo <-;.,/j~a.J-~·-/~L-~:«.)~MJ~~jJ"CiloorVaJue - - ~7-II Q ~--d=-1--=,L...~ZJ -AM:U.Jl~r Tax-~-4J:;""~4=rtJ ~.J~able;-,-~,--I d -at I ------------,.,(;,~;Z;...A...~1.JA.~~h.t r )------.---cr'(£J~)1,'UA~~,. $------- ;:~-------- ----------------·---at :____________<0\------- /------------$------ TAX PAm ON /l_CCOUNT $------ $------- ~----- $------- $------- Less amount previously palid ______$_--.:3 ;',()Q <!J .LU1- Balance ..~7~--..-------.---$ Interest__yrs.__mos.__days @ __%........__$_ TOTAL TAX AND INTEREST DUE ...._._..._..__._..:.......$_ Z!:> (') 0s:'11s::00:I-Z Il1~(') Il1 '11:I-Il1 t%Jtr~-l ."J:."0 ~C/fJ.,~0 0 :0 G»."J:.":0 )0""'"~'11 '11~.'0'"Il1 "U(,~~.e z Il1 ':j :?~i2 Q Z )0 ~.'C;L1-Ul :0.......C §7:<)0c.,r z~(')....".-=."<0...~Il1 I..-J :.w .....z IlJ i-%>~())tJ)- ~tJ).-'-.::c .~:(/)III >:iC :::J W';<t ~~a::O;:.?;0---.::::r fJ-r-- '" I L .'( !.• I.r ..,..". I _ .. ESTATE OF -~d6:a4~7'!~~ ADJUST1'E~TS -FILE NO .~63-~f -/S i . '.".DEBTS &DEDUCTIONS FORH -AI·TOUNT CLAIHED I.LESS IT;;:I'~DISALLOi'lED: I ,,. :'\..: .." $_''.<ZZ.U $~£,..LZ2.2(2 . $----- .'":'$~1/tJ.:f:.~- . "'$ _.----------------------- $----- - :BALANCE'. ADDITIO~~\L DZDUCTIONS -ACCOm~T &AUDIT ."0'',~:,• ••'.,."'."••''.":••:":~.'.-.:"••:::-.'".'._.'''';" .'~~--J $---,2:~£-..·""f~Q..-...:oo_ """~j&~~)-~~rLu'-A.r~)"$~~-'Put1l~_ ·.--z£~Lp8-~",,~;/-~,-Z/~A",Jj""J·$__~iJ-i.-Z"""~~_ ..~~-~.~.~$1..(JI~O__d·_ " .TO/AL j;.T..L&-JA3LE DEDUCTIONS'.:" . ." Date Approved RUSSELL HARING,REGISTER OF 1'lILLS By: ~. ...' ....: t..,' I, .,,,.'. \ AND AGENT OF THE COIo:MONW..Al.TH " Form RC ...·IO ",-I .) OFFICE OF TM E REGISTER OF WI_LS OF WASHINGTON COUNTY #63-69-158 ~ STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLO,::/ED IN ..,J ... THE SUM OF $..~'$J ..'J..'.~..''''i...? DATE APPROVED .....•...~.:L?L1.?. ISu W+1)h~Th\~t ~j~ Reg/ale,of Wilit.Agenl ESTATE OF Howard H.Morrison LATE OF Washington,Pennsylvania DATE OF FIL'NG APPRAISEMENT May 25.1970 DAT5 OF DEATH _...;J~a:;:.n;:::u;:::a:.=r~"l~2:.:o4w,----=1 ....9~6~9,--.:......_ DATI!:NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"" 1'1 D'1 Feb.19 Ola A.Morrison,Widow:Fami yexemption l,COO 00 19 Obsenrer-Reporter:Advertisin~grant of letters 14 00 19 Washington County Reports:Ad,ertising grant of letters 14 00 Apr.25 Clark &Co.:Se rvice s in.IlrepaJ ation of 1968 Form 1040 and inN schedules for oward H.and 01a A.Morrison 115 00 ~.0 May 2 Observer-Reporter:Advertisinl for sale of decedent's automobill 5 40 June 16 Observer-Reporter:Advertisinl for sale of decedentl s automobi14 3 80 1A Vrashim:rton Countv Reports:Ad,ertisinlZ sale of decedent's auto 4 32 7.h George Washin~tonGarage:StOJ age of automobile,to include 43 99carwashandgsoline 19[70 R.A.?ay:nter'1~~c.:I hFir st i~st _}lment of i&ublic liabilit;h insuran e M;=lU 70 •1;YY'l .If "''''YY'\'17)Q tn 121''70 at q2 •Main Was inaton 37 00.Clark and Company:Services in preparation of 1909 Joint Income22TaxReturn 85 00 197 An...i;Rpai !':tpr nf Will s WashinQton C untv.Pa.: 2!1~~69 Probate of Will &12 Short Certificates $39.50 3'1 6q 64 Short Certificates 64.00 6/23/69 1 Short Ce rtiflcate 1.uu 7'7/6Q Filina Widow's Electi(n to Take Ag:ainst Will 10.00 7/10/69 3 Short Certificates j.UU 1 !'17 17ft 1 Certified copv of Wi 1 7.50 t:~9~~~:Filin~inventory 28.00 Certi'ied CODV of Elec ion to Take Ag:ainst the Will ~.:>U 4i5/71 1 Short Certificate LOO 1=·6 50 27 f.It-;~i~ar,nter,Inc ~Seco~in~LE~r:;tent of premium onAu~lic ;'",'J;IT fnsllrance olicv .0.3294 for period 12 17 70 to 12/17/71 33 00 .~ .1.7 :Y1ar.28 Alexander Mcilvei ne:Co-Exec'l.:tor's compensation as follows: 1~20~70'Payment on account :j)5,uuu.uu 9 000~2A '72 Pa'\Tment on account 4 000.00 00 28 ·Alexander McIlvaine:Attorney'fee as follows: 1/20/70 'Payment on account .:p~,uuu.uu - 17.174./71 Pavment on account 4.000.00 ~~~~~~;Payment on account 5,uuu.UU P"''\T'YY'\ent in £1111 200.00 14.200 00 28 Mellon National ~~F and Trust ~ompany:Co-~xecutor s,,,"'~~....;=l!,:Frd1nuTS: ~~~~:H9;i Payment on account $8,000.00Pa(Tment on account b,OOO.OO 3/28/72 Payment in full 6,150.00 20,150 00 COMMONWEALTH OF PENNSYLVANIA COUNTY OF Washington }SS:. I,Al'1ie 1.of.Ott,Tryst Officer,Mellon NationalBank and ~~~BSytC~~~tH~¥.TO THE BEaT OF MY kNOWLe:DGE AND BEIl.IEF'.TM!FOREGOING IS AJUST AND TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES 0" ADMINISTRATION SUBMITTED TO THE ESTATE OF Howard H.Morrison '"E pOSE....c....D.All DEDUCTIONS PCR '...."A.«TAX PUR"""..~tJJlltI-- .WOR.A~=.'~.'~O~'M'T.::~z;,;;,OAY OF Trust Officer 'L.'.l~~£;£"L:'~ Nota.ry Public DOLORES P.P.oERElllTH,NO!3ry Public Washington,Washington County.Pa. My Con mission EXpire.s January 28,1975 .. 1969 Feb.19 • Washington Cemetery:Purchase of Lot 201 J Section 6 1,729.00 24 Piatt Funeral Home:Funeral expenses Less discount $3,040.10 57.60 2,182.50 Dec. Mar. Apr. June July Aug. Oct. 12 20 15 18 7 22 20 !<urtz Monument Company:Cemetery monument and marker Treasurer,Washington,Pa.:1/2 share net 1969 City real estate taxes property situate 92 N.Main,Washington Internal Revenue Service:Balance of 1968 Joint Income Tax Lability of Howard H.and ala A.Morrison Standard and Foors Corporation:Subscription services through 1/24/69 ~reasurer,Washington County,Pa.:1/2 share net·1969 County Real Estate Tax,property situate 92 North Main Etreet,Washington,Fa. Treasurer,City of Washington,Fa.:1/2 share net 1969 S-:hool Eeal Estate Tax,property situate 92 North Main Street, Washington,Fa. Treasurer,Washington County,Fa.:Gross 1969 personal property tax 1,285.00 b83.55 1,537.38 8.86 205.20 576.24 558.22 1971 Apr.16 Vance and Westfall Insurance Agency:Insurance premium on c·:mtents of re sidence to date of cancellation (policy purchased bO{decedent) Register of Wills,Washington County,Fa.:Filing fee First and Final Account All security transactions are shown as net.Accountant req-.1e sts deduction for brokerage charges in the amoun:of -2- 52.00 67.00 1,363.49 $55,9]0.45 ,REV-1547 EX (12-89) ":.. REMIT PAYMENT TO: Register of Wills Washington County Courthouse Washington,FA 15301 COMMO~WEALTH OF PENNSYLVANIA NOTICE OF INHERITANCE TAX ACN DEPARTMENT OF REVENUE 1°3BUREAUOFINDIVIDUALTAXESAPPRAISEMENT.ALLOWANCE OR DISALLOWANCE DEPT.2B0601 OF DEDUCTIONS,AND ASSESSMENT OF TAX 6 90~ARRISBURG.PA 1712B-0601 DATE °-05- ESTATE OF \Morrison Howard H.FILE NO.63 69-01 58 DATE OF DEATH 01 -24-69 COUNTY WashIngton NOTE:TO INoURE PROPER CREDIT TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS.MAKE CHECK PAYABLE TO "REGISTER OF WILLS,AGENT". Michael J.Mullaugh Mellon Bank NA 3810 One Mello::1 Bank Center Pittsburgh,PA 15258 Amount Remitted CUT ALONG THIS LINE ~RETAIN LOWER PORTION FOR YOUR RECORDS ...... REV-1547 EX (12-89) NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF Morrison Howard H.FILE NO.63 69-0158 ACN 103 DATE 06-05-90 TAX RETURN WAS:(X ).A.CCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VALUE OF RETURN BASED ON:Remainder Return 1.Real Estate (Schedule A) 2.Stocks and Bonds (Schedule B) 3.Closely Held Stock/Partnership Interest (Schedule C) 4.Mortgages/Notes Receivable (Schedule D) 5.Cash/Bank Deposits/Misc.Personal P:operty (Schedule E) 6.Jointly Owned Property (Schedule F) 7.Transfers (Schedule G) 8.Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: )CHANGED (1l •0""0" (2).""'00" (3).""00"'" (4)•0""0,, (5).=00" (6)__--=-~=,__.=OO" (7)55 ,580.83-----'---- (8)55,580.83 (15)•00 X.O 6=:....--<")--,-,.....-.0.,...0....--_ (16)55!580 .00 X.15 =_-,8...-,-,.3......3.,...1_•.,...,12...--_ (17)8,33'7 .13 (1 1) (12) (13) (14) (9).0""0" (10)·0_0_ 9.Funeral Expenses/Administrative Costs/Miscellaneous Expenses (Schedule H) 10.Debts/Mortgage Liabilities/Liens (Schedule Il 1 1.Total Deductions 12.Net Value of Tax Return 13.Charitable/Governmental Bequests (Schedule J) 14.Net Value of Estate Subject to Tax NOTE:If an assessment was issued previously.lines 14.15 and/or 16 and 17 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15.Amount of line 14 taxable at 6%rate 16.Amount of line 14 taxable at 15%rate 17.Principal Tax Due TAX CREDITS: .00 55,580.83 .00 55,580.83 PAYMENT DATE 02-:'-06-90 RECEIPT NUrv1BER 495901 DISCOUNT (+) INTEREST (-) 57.71 AMOUNT PAID 8,394.84 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM.* TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST 8,337.13 .00 .00 .00*IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE OF ADDITIONAL INTEREST (IF TOTAL DUE IS LESS THAN $1,'NO PAYMENT IS REQUIRED.IF TOTAL DUE IS REFLECTED AS A ,-~--=C;;.;:R.=.E::.;DI=-T:........l(~C:.:..:R:..!.)_y.:...:O:::.:U::.......:.;M:.:.;A:..:..y....;B::.;E:......:D:.:U:.:E:.-..:.,:A_R""'E""F""U""'N""'D:..:...----,S""E""E"--'.R""E:.,!.V--",E-'-'.R""SE"----,S"-"I,-,,D,-,,E----,,-OF,---T,--,H",I""S,---,-,FO""R",M,,----FOR I NSTRUCTIONS.1 to the tax. Inheritance and Estate Tax Act.Act 255 of 1982 (72 Pa.C.S.To fulfill the requirements of Section 1740 of the Section 1740). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on reverse side. --Make check or money order payable to:REGISTER OF WILLS,AGENT. All payments received shall first be applied to any interest which may be due.with any remainder applied PAYMENT: RESERVATION:Estates of decedents dying on or before December 12,1982 - -If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral)beneficiaries of the decedent after the expiration of any estate for life or for years.the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral)rate on any such future interest. PURPOSE OF NOTICE: REFUND (CR):A refund of a tax credit.which was not requested on the Tax Return,may be requested by completing an "Application for Refund of Pennsylvania Inheritance ann Estate Tax"(REV-1313).Applications are available at the.Office of the Register of Wills.any.of the 24 Revenue District Offices.or from the Department's 24-hour Forms Ordering telephone lines in Harrisburg -(717)787-8094,in Philadelphia -(215)560-2065. or in Pittsburgh -(412)565-3601." OBJECTIONS:Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions.or assessment of tax (including discount or interest)as shown on this Notice may object within sixty (60)days of receipt of this Notice by: --written protest to the PA Department of Revenue,Board of Appeals.Dept.281021.Harrisburg,PA 17128-1021,OR --election to have the matter determined at the audit of the account of the personal representative,OR - -appeal to the Orphans'Court. ADMlr~ ISTRATIVE CORR::CTIONS:Factual errors discovered on this assessment should be addressed in writing to:PA Department of Revenue.Bureau of Individual Taxes,ATTN:Post Assessment Review Unit,Dept.280601,Harrisburg,PA 17128-0601. (717)787-6505. See page "3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"(REV-150 1)for an explanation of administratively correctable .errors. DISCOUNT:If any tax due is paid within three (3)calendar months after the decedent's death.a five percent (5%)discount of the tax paid is allowed. INTEREST:Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of death.to the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of six (6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after January 1,1982 will bear interest at a rate which will vary from calendar"year to calendar year with that rate announced by the PA Department of Revenue.The applicable interest rates for 1982 through 1989 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor-- 1982 20%.000548 1986 10%.000274 1983 16%.000438 1987 9%.000247 1984 11%.000301 1988 11%.000301 1985 13%.000356 1989 11%.000301 1990 11%.000301--Interest is calculated as follows: INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR, --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice. additional interest must be calculated.,.- FILE NUMBER 63-69-158 .-'37-/1'1-.';:>t.--"/ HUMBERYEARCOUNTYCODE INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) ~;.rt-t.w.;;r .,, COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUEPOSTOFFICEBOX8327 HARRISBURG,PA 17105·8327 Remainder Return (for dotes of death prior to 1~·13·82) Federal Estate Ta)( Return Required Total Number of Safe DepOiit Bc)(es B3. 05. _8. Washin ton 112 East Maiden Street Washington,PA DECEDENT'S COMPLETE ADDRESS County DATE OF BIRTH o 2.Supplemental Return DATE OF DEATH 01/24/69 o 1.Original Return o 4.Limited Estate o 40.Future Interest Compromise tfor dotes of death after 12.12·82)o 6.Decedent Died Testate 0 7.Decedent Maintained a Living Trust (Allach copy of Will)IAllach copy of Trust) Morrison,Howard H. DECEDENT'S NAME (LAST,FIRST,AND MIDDL:INITIAL) SOCIAL SECURITY NUMBER 211-03-9661 I-Zwow U1&1o ALL CORRESPONDENCE AND COPlFIDENTIAl TAX INfoRMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAUNG ADDRESS (8)$55,580.S3 (11 ) (12)55,5S0.S3 (13)_ 114)55,5S0.S3 Mellon Bank,N.A. 3810 One Mellon Bank Center <..0 Pittsburgh,PA 15258-00(j);:::0 <=>:t.>rfJ (f)rn ;::0 -j 0-1 r1--f'Tl G}():;;.J --.J --{(" CJ C'-t Z "T1 U rl ("):-:::3 I 1 0 ....jrc..:>r-g u.~<=>. 0 i'$55,580.83 234-41S4 Michael J.Mul1augh 1.Real Estate (Schedule A)I 1)_ 2.Stocks and Bonds (Schedule B)l 2)_ 3.Closely Held Stock/Partnership Inlarest (Schedule q I 3)_ 4.Mortgages and Notes Receivable (Schedule D)l 4)_ 5.Cosh,Bonk Deposits &Miscellaneous Personal Propertyl 5)_ (Schedule E) 6.Jointly Owned Property (Schedule F)I 6)_ 7.Transfers (Schedule G)(Schedule .)(7)__--'-_ 8.Total Gross Assets (total lines 1-7: 9.Funeral Expenses,Administrative O:osts,Miscellaneous (9)_ Expenses (Schedule H) 10.Debts,Mortgage Liabilities,Liens (Schedule I)(10)_ 11.Total Deductions Itotal lines 9 &10) 12.Net Value of Estate (line 8 minus 1ne 11) 13.Charitable and Governmental Be~ests ISchedule J) 14.Net Value Subject to Tax lline 12 minus line 13) TELEPHONE NUMBER II-III:.!WwDeoDeZ00UA. 15.Amount of line 14 taxable at 6%'ate (Include values from Schedule K o'Schedule M.) (15)x .06 = S,337.13 (17)__S_,_3_3_7_._1_3 _ Interest Check here if you are r2questing a refund of your overpayment. +(18)_ 19.If line 18 is greater than line 17,enter the difference on line 19.This is the OVERPAYMENT.(19)_ao 20.If line 17 is greater than line 18,enter the difference on line 20.This is the TAX DUE.(20)__..:::.8......,..:::.3-=3--=7....;.:...;1::.;3=--_ A.Enter the interest on the balaace due on line 20A.(20A)--.:6....;0'-'.=--2=--3"--_ B.Enter the total of line 20 and 20Aon line 20B.This is the BALANCE DUE.(20B)S......,_3_9_7_.'-3_6 _ Make Check Payable to:Register of Wills,Agent 16.Amount of line 14 taxable ot 15'*rate (16)_----=-5""'5......,""'5....::S....::0--=•....::S....;3'---x .15 = (Include values from Schedule K o'Schedule M.) 17.Principal tax due (Add tax from line 15 and from line 16.) 18.Credits Prior Payments Discount zo~I-:lA.~oU )( ~to- ••BE SURE TO ANSNER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..... ~~d9r penalties of perjury,Ideclare that Ihave examired this return,including occam ponying schedules and stalements,and to the best of my knowledge on:belief, It IS true,correct and complete.I declare that all real es·ate has been reported at true market value.Declaration of preparer other than the personal represer'ative isbased0"all information of which FlO r has any knc.,wledge. SIGNATURiji(.\:~\L liNG RETURN ADDRESS 3620 One Me on an en er DATE7~! pittsburgh,PA 1525S-0001 J/&..L4 J ADDRESS 3S10 One Mellon Bank Center DtIf pittsburgh,PA 1525S-0001 d.-lLJ-90 ,,. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (,,)IN THE APPROPRIATE BLOCKS. YES NO . 1.Did decedent make a transfer and: ,-..... a.retain the:.use or income of the property transferred,1---4------J ;") b.relain the~~ight to designate who shall use the property transferred or its income,I------l------l -,J «.:.l .,.-t • c.retain a reversionary interest or I------l------l d.receive the promise for life of either payments,benefits or care?I----+-----J 2.If death occurred on or before December 12,1982,did decedent within two years preceding death transfer property without receiving adequate consideration?If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration?1---4------J .. 3.Did decedent own an 'in trust for'bank account at his or her death?L----l.------J IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. "--...---...--- ,, -., REV·l~U EX+(12.88) ~ COMMONWeAnl1 Of m-lNSnVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE/ANNUITY/ TERM CERTAIN 1 of 3 ESTATE OF Morrison,Howard H. FIL'E NUMBER 63-69-158 This schedule is to be used for all single life,concurrent·single life,term certain,and joint or successive life estates when no electi'Jn is filed to prepay future interest taxes.Special factors to calculate the interest involving more than one life can be obtained from the Bureau of Individual Taxes. [K)Will D Deed of Trust DOther Specify lRIlife Estate Life tenant,Mary Morrison Seit1er,died October 13,1989 Name(s)of Life Tenant(s)Date of Birth Present Age Term of Years life Estate is Payable Donald H.Morrison 10/22/36 53 Life Barbara E.Morrison 01/13/38 51 Life ~ ar 1~) able 5 or 16) 32,975.68*s1ValueofFundfromwhichincomeispayable..........~... . .... . ............... Joint 2.l'f E t t F t ( . t r )per Department of Revenue .59692Ie s a e ac or see inS rue Ions......................................... 3.Value of life Estate (line 1 times line 2).......................................S 19,6'83.84 (include on Recapitulation,lines 15 *see attached DAnnuity Name(s)of Annuitant(s)Date of Birth Present Age Term of Years Annuity is Pay , 1.Value of Fund from which annuity is payable ..................................S 2.Frequency of payout ..................................................... .' 3.Annual payment •••••••••••••••••••••••••••••••••••••••••••0·••••••••4'"S , 4.Annuity Factor (see instructions)............................................. 5.Adjustment Factor (see instructions).......................................... 6.Value of Annuity (lines 3 times lines 4 and 5)...................................S (include on Recapitulation,lines 1 (If more space is needed,insert additional sheets of same size.) REV·1SU EX·.(12.88) W COMMONWEAUti Of peNNSYWANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Morrison,Howa~d H. SCHEDULE K LIFE ESTATE/ANNUITY/ TERM CERTAIN 2 of 3 FILE NUMBER 63-69-158 This schedule is to be used for all single life,concurrent·single life,term certain,and joint or successive life estates when no electi·on is filed to prepay future interest taxes.Special factors to calculate the interest involving more than one life can be obtained from ihe Bureau of Individual Taxes.. IXlWill o Deed of Trust DOther Specify [RlUfe Estate Life tenant,Mary Morrison Seit1er,died October 13,1989 Name(s)of life Tenant(s)Date of Birth Present Age Term of Year~"life Estate is Payable George S.Morrison 02/26/35 54 Life Betty Jane Morrison 06/14/35 54 Life 1.Value of Fund from which income is payable ;:.,.$__3:::.c2=....L.'9:::.c7,;",,5=-=-.6.::...8.:-*_ Joint .572612.life Estate Factor (see instructions).P~~.P.~p.c3:~~l!l~J!~.?f..~e:~E7r:':l~~_ 3.Value of life Estate (line 1 times line 21 ,$18,882.20 (include on Recapitulation,lines 15 or 1~) *see attached DAnnuity Name(s)of Annuitant(s)Date of Birth Present Age Term of Years Annuity is Payable 1.Value of Fund from which annuity is payable ;:.,.$_ 2.Frequency of payout _ 3.Annual payment ~$_ 4.Annuity Factor (see instr\Jctions)_ 5.Adjustment Factor (see instructions)_ 6.Value of Annuity (lines 3 times lines 4 and 51 ""$;:--;-.-..-;:-;--::---0:--...,.- (include on Recapitulation,lines 15 or 1~.l '(If more space is needed,insert additional sheets of same size.) ... ,, REV·15U EX~(12.88) *SCHEDULE K."",~LIFE ESTATE/ANNUITY/~."COMMONWEALTH Of ,eNNSYWANIA I TERM CERTAININHERITANCETAXRETURN RESIDENT DECEDENT 3 of 3 ESTATE OF FILE NUMBER. 'Morrison,Howard H.63-69-158 This schedule is to be used for all single life,concurrent,single life,term certain,and joint or successive life estates when no election is filed to prepay future interest taxes.Spedal factors to calculate the interest involving more than one life can be obtained from the Bureau of Individual Taxes. (X]Will o Deed of Trust DOther. Specify mJ Life Estate Life tenant,Mary M:>rrison Seit1er,died October 13,1989 Name(s)of Life Tenant(s)Dote of Birth Present Age Term of Years Life Estate is Payable William S.Morrison,Jr.09/23/30 59 Life Lois M.Morrison 08/07/31 58 Life 1.Value of Fund from which income is payoble .:..,$__3_2......:...,9_7_5_.6_8_*_ Joint .515982.Life Estate Factor (see instructions).p~.r,P~I?~~1;:~~~~..o.f..~e:':~l!':l~_ 3.Value of Life Estate (Line 1 times Line 2)$17 ,014.79 (include on Recapitulation,lines 15 or 161 *see attached DAnnuity' Name(s)of Annuitant(s)Dote of Birth Present Age Term of Years Annuity is Payable 1.Value of Fund from which annuity is payable ..:..$_ 2.Frequency of payout _ 3.Annual payment $-'--_ 4.Annuity Factor (see instructions)_ 5.Adjustment Factor (see instructions),......:...._ 6.Value of Annuity (lines 3 times lines 4 ar.d 5)'.:.,Sc;---;-.--...---c",",7o""""---;:'-"';"'T--''''''- (include on Recapitulation,lines 15 or 16) (If more space is needed,insert additional sheets of same size.) Under the terms of the Will of Howard H.Morrison,the residue of his estate was to fund a trust,income from one-third thereof payable to each of his three siblings,Mary Morrison Seitler,George S.Morrison and William N.Morrison.Upon the death of each life tenant,income from their one-third share was then payable to the following:(1)Donald H.Morr.ison and his wife,Barbara;(2)George S.Morrison and his wife,Betty Jane;and (3)William S.Morrison,Jr.and his wife,Lois. Mary Morrison Seitler died October 13,1989.As reflected in the attached statement,market value as of the life tenant's date of death was $296,781.14.A one-third share of said value,$98,927.85,is now subJect to three successive life estates,each share being valued at $32,975.68~ • ~MEllON BANK N.A. 3 • •I• • • • • • • • • PRICED FOR FEDef!!AL ESTATE TAX PURPOSES •••••••••TRUST AND INVESTMENT DEPARTMENT • • ". • • • • • • • • • • • •'.·.' TRF-ET-OOOO-O Mellon Bank oC.T.OBEI(13,1989 .........- --STATEMENT OF INVESTMENTS FOR ACCOUNT 203-404 TRUSTEE uNDER HIll OF HO~ARD H MORRISON DECEASED FOR GEORGE S MORRISON ET Ai MARKET PRICES AND ESTIMATED INCOME ARE FROM SOURCES HE BELIEVE RELIABLE BUT ARE NOT GUARANTEED 13 PAGE 1 • • • • .-'T • MARKET PRICES AND ESTIMATED INCOME ARE FROM SOURCES HE BELIEVE RELIABLE BUT ARE NOT GUARANTEED PRIceD FOFl F~Al ESTATE TAX PURPOSES •••••••••••TRUST AND INVESTMENT DEPARTMENT • ••L -- STATEMENT OF INVESTMENTS .__._----...., FACE VALUE RATE DATE OF TAX COST MARKET ESTIMATED OR NAME OF SECURITY OR MATURITY OR NO.OF SHARES LOT NO.ACQUIS~TION UNIT TOTAL PRICE VALUE ANNUAL INCOME MISCELLANEOUS OBLIGATIONS 1,229 OF GOVERNMENT SECURITIES 7.576 90.953 111,781.71 91.893 112,936.83 9,311 FUND 85 005 4-16-i986 93.918 7,983.08 7,810.93 202 006 9-16-1986 93.049 18,795.92 18,562.44 109 004 9-03-i985 91.972 10,025.03 10,016.37 276 003 4-16-1985 91.412 2.5 ,229.77 25,362.54 163 007 4-16-1987 91.006 14,834.10 14,978.60 280 001 4-16-1984 88.989 24,917.00 25,730.12 114 002 5-16-1984 87.691 9,996.81 10,475.83 1,229 lil,781.71 *112,936.83 if 9,311 1,229 TOTAL MISCELLANEOUS OBLIGATIONS 111,781.71 if 112,936.83 if 9,311 1,229 TOTAL FIXED INTEREST OBLIGATIONS 111,781.71 if 112,936.83 *9,311 COMMON STOCKS OTHER INDUSTRIES 2,473 OF STOCK FUND 1.486 40.775 100,835.91 47.192 116,708.21 3,677 724 003 4-16-1985 41.686 30,181.32 34,167.71 1,358 001 5-01-1984 40.596 55,130.17 64,088.05 391 002 6-01-1984 39.704 15,524.42 18,452.45 2,012 OF INCOME STOCK 1.279 29.004 58,356.19 32.104 64,594.96 2,573 FUND 415 003 '4-16-1987 30.607 12,702.18 13,323.51 615 002 9-16-1986 28.948 17,803.61 19,744.48 982 001 9-03-1985 28.360 27,850.40 31,526.96 4,485 159,192.10 if 181,303.17 if 6,250 4,485 TOTAL COMMON STOCKS 159,192.10 if 181,303.17 if 6,250 ·TOTAL INVESTMENTS 270,973.81 if 294,240.00 if 15,561 ··------ • • • • • • • • • • • • • • • 2PAGE13203-404OCTOBER13,1989 Mellon Bank MORRISON H FOR GEORGE ET AL MELLON BANK N.A. TRF-ET-OOOO-O • • • • • • • • • • • • • ••• •PRICED FOR FEDEFrAL ESTATE TAX PURPOSES ••••••••••TRUST AND INVESTMENT DEPARTMENT • • • • MELLON BANK N.A. MORRISON H FOR GEORGE ET-AL Mellon Bank OCTOBER 13,1989 STATEMENT OF INVESTMENTS .~203-404 13 PAGE 3 • MARKET ESTIMATED •PRICE VALUE ANNUAL INCOME •294,240.00 if _15,561 2,541.14 216 296,781,14 if 1.5,777 •• • • • • • • • • • •01/30/90 270,973.81 * 2,541.14 273,.514.9.5 oil- TAX COST UNIT TOTAL 8.507 RATE DATE OF OR MATURITY OR LOT NO.ACQUISITION NAME OF SECURITY INVESTMENTS PRINCIPAL CASH DEPOSITED AT lNfEREST rUND TOTAL •I FACE VALUE OR NO.OF SHARESI•I 5,714 • • • • • • • • • •-.•-I.I •TRF-ET-OOOO-O MARKET PRICES AND ESTIMATED INCOME ARE FROM SOURCES HE BELIEVE RELIABLE Buf ARE NOT GUARANTEED ••..~~_....1 _ / 102 DATE 06-18-90 FILE NO.63 69-01 58 COUNTY Washington NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWANCE DR DISALLOWANCE ACN OF DEDUCTIONS,AND ASSESSMENT OF TAX ESTATE or Morrison,Howard H. DATE OF ·DE.8 01-24-69 REV~1547 E~(12-89) '1". COMMONWEAlIH OF PENNSYlVANIA DEPARTMENT OF REVENUE BUREA.U OF ~NDIVIDUAl TAXES DEPT.280601 HARRISBURG.PA'171'~B·0601~~=;===~=~9'i":d================:=£=i=:==;==:=========~==== NOTE:To't~iuRE PROPER CREDIT TO PAYMENT TO THE REGISTER OF YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR WILLS.MAKE CHECK PAYABLE TO "REGISTER OF WILLS,AGENT". TAX Michael J.Mullaugh Mellon Bank NA 3810 One Mellon Bk Ct. Pittsburgh,PA 15258 REMIT PAYMENT TO: Register of Wi~ls W~shington Co Court House Washington,PA 15301 Amount Remitted CUT ALONG THIS LINE ~RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX (12-89) NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF Morrison,Ho\orard H.FILE NO.63 69-0158 ACN 102 DATE 06-18-90 TAX RETURN WAS:(x )ACCEPTED AS FILED )CHANGED ., RESERVATION CONCERNING FUTURE INTEREST ~SEE REVERSE APPRAISED VALUE OF RETURN'BASED ON:Remainder Return 1.Real Estate (Schedule A) 2.Stocks and Bonds (Schedule B) 3.Closely Held Stock/Partnership Interest (Schedule C) 4.Mortgages/Notes Receivable (Schedule OJ 5.Cash/Bank Deposits/Misc.Personal Property (Schedule E) 6.Jointly Owned Property (Schedule F) 7.Transfers (Schedule G) 8.Total Assets (1).""OO~ (2).00-------- (3)_~•0_0_ (4).0_0_ (5)._00_ (6)__"","",",~:-::;-.=O",""O_ (7)38,952.83-----,--'---- (8)38,952.83 APPROVED DEDUCTIONS AND EXEMPTIONS: (.15).00 X.06=....:...0.;:..0.::....-_ (16)38 ,952.83 X.15=_--",,5....L'=84=2:::....:.:....<9...::::;:2__ (17)5,842 •92 (11) (12) (13) (14) (9).=OO~ (10)._00_ 9.Funeral Expenses/Administrative Costs/Miscellaneous Expenses (Schedule H) 1O.Debts/Mortgage Liabilities/Liens ISchedule Il 1 1.Total Deductions 12.Net Value of Tax Return 13.Charitable/Governmental Bequests (Schedule J) 14.Net Value of Estate Subject to Tax NOTE:If an assessment was issued previously,lines 14,15 and/or 16 and 17 will ref 1ect figures that·i nolude the tota1 of ALL returns assessed to date. ASSESSMENT OF TAX: 15.Amount of line 1~taxable at 6%rate 16.Amount of line 14 taxable at 15%rate ·17.Principal Tax Due TAX CREDITS: .00 38,952.83 .00 38,952.83 PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATENUMBERINTEREST(-) 04-24-69 084965 26].85 5,013.13 fl.fJ.. 02-06-90 495901 -587.51-1,609.64 ,TOTAL TAX CREDIT 6,299.11 BALANCE OF TAX DUE 456 .19cr. INTEREST .UU *IF ·PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE 456 .19cr.OF ADDITIONAL INTEREST (IF TOTAL DUE IS LESS THAN $1,NO PAYMENT IS REQUIRED.IF TOTAL DUE IS REFLECTED AS A CREDIT (CR)YOU .MAY BE DUE A REFUND ..SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.J__ the tax. Inheritance and Estate Tax Act,Act 255 of 1982 (72 Pa C.S.To fulfill the requirements of Section 1740 of the Section 1740). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on reverse side. --Make check or money order payable to:REG I STER OF WI LLS,AGENT. All payments received shall first be applied to any interest which may be due,with any remainder applied to PAYMENT: RESERVATION:Estates of decedents dying on or before December 12,1982 - -If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral!beneficiaries of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class.B (collateral!rate on any such future interest. PURPOSE OF NOTICE: REFUND (CR):A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application f.or Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313).Applications are available at the Office of the Register of Wills,any of the 24 Revenue District Offices,or from the Department's 24-hour Forms Ordering telephone lines in Harrisburg -(717)787-8094,in Philadelphia -(215)560-2065, 'or in Pittsburgh -(412)565-3601. OBJECTIONS:Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax (including discount or interest)as shown on this Notice may object within sixty (60l days of receipt of this Notice by:--writte~protest to the PA Department of Revenue,80ard of Appeals,Dept.28102 "Harrisburg,PA 17128-102 1,OR --election to have the matter determined at the audit of the account of,the personal representative,OR --appeal to the Orphans'Court. ADMIN- ISTRATIVE CORRECTIONS: .'DISCOUNT: INTEREST: Factual errors discovered on this assessment should be addressed in writing to:PA Department of RevenL'e,Bureau of Individual Taxes,ATTN:Post Assessment Review Unit,Dept.28060 "Harrisburg,PA 17128-060 ,. (717)787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"(REV-1501)for an explanation of administratively correctable errors. If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of the tax paid is allowed. Interest is charged beginning with first day of delinquency,or nine,(9)months and one (1)day from the dete of . death,to the date of payment.Taxes which became delinquent before January "1982 bear interest at the rate of six (6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and efter January "1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue.The applicable interest rates for 1982 through 1989 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20%.000548 1986 10%.000274 1983 16%.000438 1987 9%.000247 1984 11%.000301 1988 11%.000301 1985 13%.000356 1989 11%.000301 1990 11%.000301--Interest is calculated as follows: INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTE~EST FACTOR' --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. NUMBERYEAR 3'7 -I g'f-5 :l89 3.Remainder Return (for dates of death pi"ior to 12-13·82) 05.Federal Estate Tax Return Required _8.Total Number of Safe Deposit BOKes 63-69-158 FILE NUMBER COUNTY CODE WasZlington 112 East Maiden Street Washington,PA County DECEDENT'S COMPLETE ADDRESS DATE OF BIRTH o 2.Supplemental Return INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) DATE OF DEATH 01/24/69 o 1.Original Returr. o 4a.Future Interest Campromise (for dates of death after 12-12.82)o 6.Decedent Died Testate 0 7.Decedent Maintained a living Trust (Attach copy 0:Will)(Attach copy of Trust) o 4.limited Estate Morrison,Howard Ho SOCIAL SECURITY NUMBER 211-03-9661 DEC~J)ENT'SNAME (LAST,F RST,AND MIDDLE INITIAL) COMMONWEALTH OF PENNSYl'/ANIA DEPARTMEK'T OF REVENUEPOSTOFFICEBOX8327 HARRI"BURG,PA 17105·83:;:7...zw Qw UwQ REV·1500 ~X +(2·87) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMAnON SHOULD BE DIRECTED TO: 234-4184 NAME COMPLETE MAILING ADDRESS Michael Jo MU:laugh Mellon Bank,NoA o 3810 One Mellon Bank Center Pittsburgh,PA 15258-0001TELEPHONENUMBER '1-",zWw ell:Q ell:Z00Ua. 38,952083 -:::::::J <..0--0:t-Pl en c>il ::I.:en rn :::00:.'-,,.., r1 G&) , J ;;'J --J-l (\ <.'0:z -.\-0 r I (")--::3 t • 0 -$38,952083 r W .'. lJr (8):J>$38,962083.w 1.Real Estate (Schedule A)(1)_ 2.Stocks and Bonds (3chedule BJ (2)_ 3.Closely Held StocklPartnership Interes~(Schedule C)(3)_ 4.Mortgages and Notes Receivable (Schedule D)(4)_ 5.Cash,Bank Deposit;&Miscellaneous Personal Property(5)_ (Schedule E) 6.Jointly Owned Property (Schedule F)(6)_ 7.Transfers (Schedule-G)(S-:hedule l)(7)_----'-'=-=-.z.-=-=-=-=--=--_ 8.Total Gross Assets :totallines 1·7) 9.Funeral Expenses,Administrative Costs,Miscellaneous (9)_ Expenses (Schedule H) 10.Debts,Mortgage liobilities,liens (Schedule I)(1 OJ _ 11.Total Deductions (tc'tal lines 9 &10)(11)_ 12.Net Value of Estate (line 8 minus line 11)(12)__3_8---'-,9_5_2_0_8_3 _ 13.Charitable and GO\'ernmental Bequests (Schedule J)(13)_ 14.Net Value Subject 10 Tax (line 12 minus line 13)(14) zoi=~... ::J... ~~Uwell: 5,053013 5,842092 (17)__5-,-,_84_2_0_9_2 _ Interest Check hele if you are requesting a refund of your overpayment. +(18) 19.If line 18 is greater than line 17,enter the difference on line 19.This is the OVERPAYMENT.(19)aD 20.If line 17 is greater than line 18,enter the difference on line 20.This is the TAX DUE.(20)789 079 A.Enter the interest on the IxJlance due on line 20A.(20A)8-'-1;...9--'0;...8_5 _ B.Enter the total of line 20 ond 20A on line 20B.This is the BALANCE DUEo (20B)__""1-'-,_6--'0_9--'0;...6;...4 _ Make Check Payable to:Register of Wills,Agent 15.Amount af line 14 t:lxable ot 6%rate (15)x .06 = (Include values frorr Schedule K or Schedule M.) 16.Amount of line 14 t:lxable at 15%rate (16)3_8...:.,_9_5_2_0_8_3 x .15 = (Include values frorr Schedule K or Schedule M.) 17.Principal tax due (Add tax From line 15 and from line 16.) 18.Credits Prior Payments Discount zo~...:::>a.~oU ><~... ••BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH... ~~d9r penalties of perjury,I declare thct I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and be'ief, It IS true,correct and complete.I declare that all real estate has been reported aj true market value.Declaration of preparer other than the personal representative isbasedonallinformatiowhichprepcrerhasanyknowledge.' SIGNATURE OF PERSO NEti~~~:FW ~'R!:TURN ADDRESS 3620 One Mellon Bank Center DATE ME Pittsbur h,PA 15258-0001 fZ "'lJ ADDRESS 3810 One Mellon Bank Center OAT Pittsburgh,PA 15258-0001 O?-1..0-90 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (,,)IN THE APPROPRIATE BLOCKS. YES NO ') 1.Did decedent make a transfer and: a.retain the use-or income of the property transferred,1--_+_---1 b.retain '~he right to designate who shall use the property transferred or its income,I----I-~......' c.retain ,a reversionary interest or I---I-~... d.receive the'pfo"!1ise for life of either payments,benefits or care?1---1-----.., 2.If death occurred on or before December 12,1982,did decedent within two years preceding death transfer property without receiving adequate consideration?If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration?1---+----1. 3.Did decedent own an 'in trust for'bank account at his or her death?l.----l....------J IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ____J REV·1514 EXt (12.881, COMMONW!A~nlOf ,eNNSnVANIA INHERITANCE TAX RETURN .RESIDENT DECEDENT ESTATE OF Morrison,Howard H. SCHEDULE K LIFE ESTATE/ANNUITY/ TERM CERTAIN 1 of 3 IFILE NUMBER 63-69-158 I _This schedule is to be used for all ~ingle life,concurrent-single life.term certain,and joint or successive life estates when no election is filed to prepay future interest taxes.Special factors to calculate the interest involving more than one life con-be obtained from the Bureau of Individual Taxes. llilWill D Deed of Trust DOther Specify [X]Ufe Estate Life tenant,William N.Morrison,died July 8,1972 Name(s)of life Tenant(sl Dale of Birth Present Age Term of Years life Estate is Payable Donald H.Morrison 10/22/36 36 Life Barbara E.Morrison 01/13/38 34 Life , 1.Value of Fund from which income is payabl3 $17,597.13* Joint 2.life Estate Factor (see instructions).P!=~..q~P'c!-J;'1;-IP~~~.~.f..F;e;'!e:~':lE?._7_6_1_5_1 ~ 3.Value of life Estate (line 1 times line 2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...:.,$;:--:-1_3,-:-'4_C-=-'0_.3-:-9~.,----;-:---:-=------,-,., (include on Recapitulation,lines 15 or 16) DAnnuity Name(s)of Annuitant(sl Date of Birth *see attached Present Age Term of Years Annuity is Payable 1.Value of Fund from which annuity is payable ~$_ 2.Frequency of payout ..-_ 3.Annual payment . 4.Annuity Factor (see instructions). ....................................~S __ ............------------- 5.Adjustment Factor (see instruCtionsl __ 6.Value of Annuity (lines 3 times lines 4 and 51 -..:.,S".--,~-_=__,,_,__:__.,,.-_=_=_-,...,.,- _(include on Recapitulation,lines 15 or 16) (If more spac:e is needed,insert additional sheets of same size.) REV·1SU EX,112:88),•.. "~ ..." COMMONWEAUI1 Of PDNNSYkvANIA INHERITANCE TAX RETURtl ffESIDENT DECEDENT ESTATE OF Morrison,Howard H. SCHEDULE K LIFE ESTATE/ANNUITY/ TERM CERTAIN 2 of 3 FILE NUMBER 63-69-158 This schedule is to be used for all single life,-concurrent,single life,term certain,and joint or successive life estates when no election is filed to prepay future interest taxes.Special factors to calculate the interest involving more than one life can be obtained from the Bureau of Individual Taxes. [X]Will o Deed of Trust OOther Specify [X]life Estate Life tenant,William N.Morrison,died July 8,1972 Name(s)of life Tenant(s)Date of Birth Present Age Term of Years life Estate is Payable George S.Morrison 02/26/35 37 Life Betty Jane Morrison 06/14/35 37 Life 1.Value of Fund from which income is payable ,.:..,$__1_7..:..,_5_9_7_._1_3_*_ Joint 2.'life Estate Factor (see instructions).P!=!.P~p'q:J;'1;-I!l~~'!=-.?f..~~~~!?-1?-~._7_4_5_4_6 _ 3.Value of life Estate (line 1 times line 2)$13 ,117.96 (include on Recapitulation,lines 15 or 16) *see attached OAnnuity Name(s)of An1uitant(s)Date of Birth Present Age Term of Years Annuity is Payable 1.Value of Fund from which a:lnuity is payable .:...$_ 2.Frequency of payout _ 3.Annual payment .:...$___ 4.Annuity Factor (see instructions)_ 5.Adjustment Factor (see instructions)_ 6.Value of Annuity (lines 3 times lines 4 and 51 :;S;:--;-._-.,;:-o..,,---;:_~_~ (include on Recapitulation,lines 15 or 16) (If more space is needed,insert additional sheets of same size.) ,REV·1SU EX.(12:88). COMMONWEAn~Of PtiNNSnVANIA INH;iRITANCE TAX RETURN 'i{ESIDENT DECEDENT ESTATE OF Morrison,Howard H. SCHEDULE K LIFE ESTATE/ANNUITY/ TERM CERTAIN 3 of 3 FILE NUMBER 63-69-158 This schedule is to be used for all single life,concurrent,single life,term certain,and joint or successive life-estates when no election is filed to prepay future interest taxes.Special factors to calculate the interest involving more than one life can be obtained from the Bureau of Individual Taxes. 00 Will oDeed of Trust OOther Specify OOLife Estate Life tenant,William N.Morrison,died July 8,1972 Name(s)of Life Tenant(s)Date of Birth Present Age Term of Years Life Estate is Payable William S.Morrison,Jr.09/23/30 42 Life Lois M.Morrison 08/07/31 41 Ll:fe 1.Value of Fund from which income is payable .;..5__1_7-'-,5_9_7_.1_3_*_ Joint ' 2.Life Estate Factor (see instructions).p~;r.p.e'p'c3;r:t<f!I~I:r!:.~.f..~e;~~r:t~~.7_0_6_6_2 _ 3.Value of Life Estate (Line 1 times Line 2)S 12,434.48 (include'on liecapilulation,lines 15 or 16) *see attached OAnnuity Name(s)of Annuitant(s)Date of Birth Present Age Tarm of Years Annuity is Payable - 1.Value of Fund from which annuity is payable -'-$_ 2.Frequency of payout :_ 3.Annual payment '.'..:..$_ 4.Annuity Factor (see instructions)'_ 5.Adjustment Factor (see instructions)_ 6.Value of Annuity (lines 3 times lines 4 and 5)""-;$"......,-.-_--;;--,::-;--:;--.:__~ {include on RE capitulation,lines 15 or 16) (If more space is needed,insert additional sheets of same size.) Under the terms of the will of Howard H.Morrison,the residue of his estate was to fund a trust,income from one-third thereof payable to each of his three siblings,Mary Morrison Seitler,George S.Morrison and William N.Morrison.As reflected on the attached Adjudication and Decree dated May 7,1974 on the Estate of Howard H.Morrison,Deceased,the total value of the Trust was $187,767.66,less income awards in the amounts of $23,685.66,$3,900.00,and $1,807.87,for a total principal value of $158,374.13.One-third of that value,$52,791.38,represents each sibling's share.. On July 8,1972,William N.Morrison died.Income from Mr.Morrison's one-third share was then payable to the following:(1)Donald H.Morrison and his wife,Barbara:.(2)George S.Morrison and his wife,Betty Jane:and (3)William So Morrison,Jr.and his wife,Lois.Because William N. Morrison died prior to the funding of this trust,the value reflected represents a one-third share of $52,791.38 or $17,597.13. RECEIVED FROM: Michael J.Hullaugt}j Mellon Bank:,NA 38'0 One Mellon Bank Center Pittsburgb,pa~ ,15258 ACN ASSESSMENT r:'I CONTROL IiiII NUMBER 101 AMOUNT $10,007.00 FOLD HEf E FOLD HERE .",,¥-ESTATE INFORMATION: ~FILE NUMBER ~63-69 ...0158mNAMEOFDECEDENT (LAST) Morrison Boward N.n DATE OF PAYMENT , Iii Feb.',1 0mPOSTMARKDATE Feb•.6,1 C9PNTY."Ii''. (FIRST)(Mil ,", REMARKS SS 211~03.966'31_i~4~5 TO SEAL ". /~7 REGISTER OF WILLS mTOTAL AMOUNT PAID _...:..$_'O_'-,,--~0_0_7:-,_.0_0_,_ RECEIVED BY 1I:...o...~."""--,-_~_--",,,_,:,-~-,,-~~~~~~_,,~._,_._._.~_'_'_,_,_'1