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OC1969-0668 - ESTATE OF BAKER
...) ~7_,{..,21-g 63-69-~6g--r AFFIDAVIT OF EXECUTORS .<%', STATE OF PENNSYLVANIA) )ss: CO-JI\-TY OF WASHINGTON) Personally before me,the undersigned authority,a Notary Public in and for said C01:nty apd Stale,appeared J.LOUIS BAKER and.ARLIE W.OTT,TRUST OFFICER of MELLON NATlONAL BANK AND ~RUST COMPANY,who.-je"~ng duly 'sworIl according to law.,depose and say that J.LOUIS BAKE,R and MELLON KATIONAL BANK AND TRUST COMPANY are the executors of the estate of EVA C.BAKER,deceased,that the fcllowing schedules constitute a complete inventory and appraisement of the real and p:ersonal estate of EVA cl.BAKER,deceased,except"real estate outside the Cornmonwealtl:of Pennsylvania;that the figures opposite each item of real and personal., estate in the fono.wing schedules are determined and stated by the undersigned to be .,.:..... the fair value Q)f said items as of the 'date of the decedent's c.eath,b.ased upon a just .appraisement Q)f each item made by the above named Executor s. SW'orn arid subscribed before me this lGb! day 0]_'~~....::~=--'::O=~=_9"_t:---,1970 I Arlie W.Ott t:1'J.Louis Bakerr!:.~"'Y r:_~::~:c "~"Pu. ....tJ 7 Not,a,r:y Public "I ,'.'SARA M,VAN :C:1t<, Washingt(;;',..,'.' "My Go,:Ociober :"0, TRUST OFFlCER of MELLON NATIONAL BANK AND TRUST COMPANY EXECUTORE ESTATE of EVA C.BAKER, DECEASED INVENTORY AND APPRAISEMENT of the goods and cha:tels,rights and credits . -;yhi:h were of ~VA C.BAKER,Deceased,late of Main Street,Beallsville,Washington ...:::::eumt-r'.'Wa'shhigtcm!Pe.nnsylvania,·taken'·;uIJ.'-:rri'ade in.,c0nformity ~.ith the above affidavit'. PERSONAL ESTATE SCHEDULE Mellon National Bank and Ti'ust Company 'V\:(a shing'ton 0 Hic e . Checking Accou.nt No.220-042$".' Balance 5/26/69 .$6,322.6Et Less checks subsequently cleared 154.5<::$6,168.12 Blue Cross of Western Pennsylvania Refund ()£unearned Premium under Agreement No.186 -30 -0818D 2.60 -. State Farm Mutual Automobile Insurance Ccmpany Refund of unearned premium on automobile Policy No.1634-303-D15-38 $ Washington County Insurance Company Refund of unearned premium on Fire Policy No.108-0,3 -53 19.50 27.00 $5.000 00 Mellon National Bank and Trust Company Washington Office 5%Savings Certificate Dated March 31,1967 Due March 31,19:70 j@ 100.00 ! The United States of America Savings Bonds,Series fI 5,000.00 $5,ono.00 Dated February 1,1959 Due February 1,1979 $5.;ODO.00 Dated August 1,1958 Due August 1,1978 55,OJO.00 Dated July 1,1956 Due July 1,1976 01,68 ~ares Allegheny Power System,Inc. (Maryland) Gommon Stock ($5.00) @ 100.00 @ 100.00 @ 100.00 @ 23.25 5,000.00 5,000.00 5.000.00 10,881.00 I,ZOIll Shares American Telephone and Telegraph Company (New York) Capita1Stock($162/3)@.56.125 Dividend of $0.60 per share payable 7/1/69 to stockholders of record 5/28/69,Ex-Dividend 5/22/69 67,350.00 720.00 ]0('S-J.ares Monongahela Power Company (West Virginia) 4.40%Cumulative Preferred Stock ($100.00)@ 20C S:,ares Pennsylvania Power &Light Company .(Pennsylvania) Common Stock .(No Par Value)@ 1963 Chrysler Sedan Household Goods Jewelry Total Personal Property Appraisement -2.- 66.25 30..75 6,625.00 6,150.00 800.00- 2,178.00 1,025~00 $121,946.22 REAL ESTATE SCHEDULE REAL E.STATE IN PENNSYLVA:.'-JIA AL ~that lot or'parcel of land situated :.n the Borough of Beallsville,Washington County,Pennsyl....ania,known as L:>t No.13 in the General Plan of said B')rough situated on tl:e Southside of the National Road or Ma:.n Street, together with improvements consisting of a one story brick dwelling with integral garage.For recordbg see Deed Book 1081,page 367,Washington County,Penns"ylvania. (Sok)$25,000.00 Total Real Estate Appraisement RECAPITULATION Totc.l Personal Property Appraisement Totc.l Real Estate Appraisement Totel Appraisement $25,000.00 $121,946.22 25,000.00 $146,946.22 MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNS"lLVANIA None - 3 - t3 It-t,t1 .. INVENTORY AND APPRAISEMENT ;<l.f7 s;- IN THE ESTATE OF \...... '-'" ,,' EVA C.BAKER,.r, Deceased 1970.. '" n'1 .....'" j "'i-"~ a ...;;=- -.-j 1"-> -v:::x: :::n -nrr-. l-J':7 C:;:) ""-_J ::E::ol>["'1 ::.u (f)C)c::r::--((} :;;;:(j)(fj &.--{i"'T1 G")rr'r ~:;:;o..o ._~. :;::.:;;~~'.;:a __;1:;- 0-<:::::":r=-\Jr~ J>.(f)- --'.'led ~:""""~Fl .".~~.~,.~""~:"',..+;~,--' r-"'''-\,r " Attorney:Sherrnan H.Siegel,Esquire ..Address:Washington Trust Building Washington,Pennsylvania 15301 .~ ~. •01((00 ~~~.5~~'~' ",:; ~ _.',:Ii:~ '"Ii f/~.NO.GJ-G9-66D "-.!_I"".~...~;'i;01' IN THE COURT OF CO~lliON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION \:!.'~!.~. ~, .", ~J''f'~: EST.I\Tli:QF EVA C.BAKER,DECEASED FIRST AND FINAL ACCOUNT OF J.LOllIS BAkER AND MELLON NATIONAL BANK AND TRUST COMPANY ~.\i EXECUTORS .::~\ SHERMAN H.SIEGEL Attorney-at-law Washington Trust Building Washington,Pennsylvania ,:::i:=:~'~;;i~:::i:£'~,t,ti':.3:!:";:P~;:~;':~:~,t"~~;O:';:'n~~,;:~~~::~ .'_.LV I"fl .7/).,.-"eu:Qo",·",·l .•_._ , _..",,;;r..:.1 Of.}proof's M/itn8s8 ;n~t hand arid -pf;';p,;,,-::,',c::::,NI _~',0'"""'seal''''jf'!::.',if "..TJ..,~,..,......,'19 lL "",8.."..m __,,,,,_,,,,,da" ~CJJ1 . ............................~P"wistci'of i~;jj~;·_.....·_·_"_....·.." &,;.~tJl:};.;~.r.vn (;(~t:..:!:!;...~~'..•" 'AJ c:> Fee ->5= ?~g :T.' '!........,..:1;:F;led ""'0 r-0...»(I',l " BALANCE DUE '''-$125 284,.98 ----- 1/'1 l'thew)thm ao~i;~~';;'..' ,~~a"nfir'mation. ",)~."1 C!I ::<::5:..:;-;~::; '- !~. ..;; ·~t til ; ;:1'\~ ~~;. \i~ 1· :'~ 'ji;:;'. :~~. "".:: " ~ ~DI(7ISS-ry~Lf7fo \ j;',1:.::":.. ;.-_....'c. .' IN THE COURT OF COMMON PLEAS OF WASHINGfON COlltlTY,PENNSYLVANIA ,;~'.'ORPHANS'COURT DIVIS ION NO.63-69-668 ESTATE OF EVA C.BAKER,DECEASED FIRST AND FINAL ACCOUNT OF J.LOUIS BAKER AND MELLON NATIONAL BANK AND TRUST COMPANY EXECUTORS January 19,1971 S U M M A R Y SCHEDULE "A" PH.INC IPAL-PERS'ONALTY ) $1'z'2,108.57ReceiptsPage5 Amount transferred from J..I Principal-Realty 25,000.00 $147,108 57. Disl·ursemcnts Page 8 30.020 87 iJ ,Balance $117,087 70 SCHEDULE "B" INCOME-PERSONALTY ReCEipts Page 9 $9,235 69 Distursemcnts Page 10 1.038 41 Balance 8,197 28 SCHEDULE "c"" PRINCIPAL-REALTY RecE i.pts Page 11 $25,000 00 Distursemcnts Page 11 AmoLnt transferred to Principa1- Personalty to consolidate 25.000 00 Balance 000 00 NET BALANCE .$125,284 98 ,, - , : , ;0". ---.. Balcnce consists of the following: PRI~CIPAL-PERSONALTY Stoc.ks: Allegheny Power System,·Incorporated 468 shares Connnon $10,881 00 American Telephone and Telegraph Company 1,2('0 shares Capital 66,656 25 Monc·ngahe1a Power Company 100 shares 4.40%Cumulative Preferred 6,625 00 Penr.sy1vania Power and Light Company 200 shares Connnon 6,134 38 $90,296 63 196~Chrysler Sedan delivered to Legatee (See Exhibit No.1 Page 12)800 00 Hou~ehold goods delivered to Legatee (See·Exhibit No.1 Page 12)2,178 00 JewElry delivered to Legatees (See Exhibit No.1 Page 12)1,077 50 Cash advanced to Legatees (See Exhibit No.1 Page 12)$15,000 00 Cash on hand .7,735 57 .22 735 57 $117,087 70 INCOME-PERSONALTY Cash advanced to Trustees (See Exhibit No.1 Page 13)$3,600 00 Cash on hand 4 597 I 28 8 197 28,. $125,284-98 - 2 - SCHEDULE "A" PRINCIPAL-PERSONALTY 1970 Feb. 1970 Feb. 1971 Jan. 1970 May 16 :to 7 5 Receipts Inventory filed Add~ional Assets Treasurer of the United States: Reftmd of 1969 Personal Income Tax Jewe[ry Disp~sition of Rights Proc~eds sale of 1,200 American Telephone and Tele5raph Company rights,(Issued to holders of reco~d 4/10/70)$693.75 To reduce·carrying value of 1,200 shares American Telephone and Tele~raph Company,Capital Stock, from $67,350.00 to $66,656.25;the difference being proceeds sale of rights 693.75 $75 00 52 50 $000 00 $121,946 22 127 50 Sept.JO Proceeds sale of 200 Pennsylvania Power and Light Company rights,(Issued to holders of record 9/10/70)$15.62 To reduce carrying value of I 200 s11ares Pennsylvania Power and Light Company,Common Stock,from $6,150.00 to $6,134.38,the difference being proceeds sale of rights 15.62 000 00 000 00 1969 Aug.15 I :> Conve£sion of Assets Without Gain or Loss Proceeds redemption of $5,000.United States of Ameri=a Savings,Series "H"Bonds,.Registered, dated 8/1/58,due 8/1/78,redeemed 8/1/69 at 10).$5,000.00 CarryLng value 5,000.00 Proce~ds redemption of $5,000.United States of Amer:ka Savings,Series "H"Bonds,Registered, dated 2/1/59,due 2/1/79,redeemed 8/1/69 at 10Q.$5,000.00 Carry~ng value 5,000.00 $000 00 000 00 Sept. 1970 Feb. 5 Proceeds redemption of $5,000.United States of America Savings,Series "H"Bonds,Registered, dated 7/1/56,due 7/1/76,redeemed 7/1/69 .at we.$5,000.00 C~rryjng value 5,000.00 15 WithdJ:.awal of $5,000.Deposi.ted at Interest in ~el1on BHnk $5,000.00 .Carryi~ng vHlue 5,000.00 FOR WAR D - 3 - oop 00 000 00 $000 00 $122,073 72 0001 00 $122,073.72 $122,073 72 $1 50 $1 50 000 00 000 00 000 00 000 00 000 00 000 00 000 00 000 00 000 00 $000 00_ . ,,. ationa1 ificate, /70 $5;000.00 5,000.00 rest in $1,000.00 1,000.00 rest in $1,000.00 1,000.00 States of matured d $26,898.20 26,898.20 s $16,000.00 16,000.00 rest in $6,000.00 6,000.00 States of matured ed $9,834.50 9,834.50 erest in $10,000.00 10,000.00 States of matured d $9,847.60 9,847.60 Proceeds sale of $16;000.General Motor Ac,:cptance Corporati.on Demand Note at'LOO. Carrying value Witt-drawal of $1,000.Deposited at Inte Mellon Rank Car'[ying value Withdrawal of $6,000.Deposited at Inte Mellon Bank Carrying value Withdrawal of $1,000.Deposited at Inte Mellon Bank Carrying value Proceeds redemption of $5,000.Mellon N Bank and Trust Company,5%Savings Cert Registered,dated 3/31/67,matured 3/31 at 100. Can'ying value F()~WARD Mjsc~llaneous , Este_1a I{obinson,Tax Collec~or: Re:i.mbunwment fQr overpayment of 1969 BeaLsvU le Borough Tax Proceeds redemption of $28,000.United AmeLica Treasury Bills,dated 1/15/70, 7/lE}70 at 100.,less increment credite to income Carrying value 2 3 !Ii BROUGHT FORWARD l3 Withlrawa1 of $10,000.Deposited at Int Mell:m Bank Carr~ing value 14 Proc~eds redemption of $10,000.United funerica Treasury Bills,dated 7/16/70, 1/14'71 at 100.,less increment credite to :i.come Carr:Jing value 16 28 15 Proc~eds redemption of $10,000.United America Treasury Bills,dated 4/16/70, 10/15/70 at 100.,less increment credit to i:lcome Carr~ing value .22 Oct. Jun~ July 197) Apr. lY69 Aug. 1971 Jan. - 4 - BROUGHT FORWARD 11 _Purchaser's pro-rata share 1969 net realest~te taxes property situate Main Street,Beallsville, Washington County,Pa.,property sold 12/1/69 1969 De::. 1970 Mar.5 Beallsvi11 e Telephone Company: Refund of credit balance $1 50 32 37 98 $122,073 72 34 85 1959 SeO)t.3 190"0 Feb.9 Ap:-.1 Ju:"y 16 16 22 Purchase of Assets and Temporary Deposits $5,000.Deposited at Interest in Mellon Bank $28,000.United States of America Treasury Bills, dated 1/15/70,due 7/16/70 at 96.065 $2,000.Deposited at Interest in Mellon Bank $16,000.General Motors Acceptance Corporation Demand Note at 100. $10,000.United States of America Treasury Bills, dated 4/16/70,due 10/15/70 at 98.345 0 $16,JOO.Deposited at Interest in Mellon Bank $5,000 00 ?6,898 20 2,000 00 16,000 00 9,834 50 16,000 00 OCGo.]5 $10,JOO.United States of America Treasury Bills, dateJ 7/16/70,due 1/14/71 at 98.476 Cash-expended in temporary investments and depo:lits Amount transferred from Principal-ReAlty Account to consolidate _ 5 - 9.847 60 $85,580 30 000 00 $122,108 57 25,000 '00 $147,108 57 1969 June 17 .17 18 SCHEDULE "A" PRINCIPAL-PERSONALTY Disbursements Administrative Expenses Washington County Reports: Advertising Grant of Letters Observer-Reporter: Advertising Grant of Letters Comrronwealth of Pennsylvania,Bureau of Vital Statistics:One Death Certificate $1400 14 00 1 00 Sept. 27 22 Martin R.Hallam: J.C.McCleery: Appraisal service Appraisal of property 20 00 35 00 Oct. Dec. 197C May I 10 20 R.A.Paynter,Incorporated:Payment of premium on liability Certificate No.1012,Policy No.~LB 43204,Insurance Company of North America re pOCoperty situate Main Street,Beallsville, Washington County,Pa. H.T.E.Beardsley,Incorporated:Premium for surety bond on 234 shares Allegheny Power Syst~m,Incorporated Expe,ses re prop~rty situate Main Street, Beallsville,Washington County,Pa.,as follows: 8/~/69 Fredericktown Real Estate Company:, Net one year premium from 6/23/69, fire insurance Policy No.1080353, Washington County Insurance Company $32.00 Net one year premium from 6/23/69 'Liability Policy No.CL 5102880,Washington County Insurance Company 16.00 11/6/69 Beallsville Telephone Company: Service to 11/1/69 13.18 12/1/69'Tri-County Joint Municipal Authority:Water service' to 12/1/69 29.23 12/2)/69 West Penn Power Company: Service to 12/1/69 85.17 5/20/70 J.Louis Baker:Service in lawn care and trimming shrubbery until sale of property 120.00 FOI·Wf\RJ) - 6 - 3 00 94 45 295 58 $477 03 $477 03 1970 ,June 15 BROlGHT FORWARD Register of Wills,Washington County,Pa.: Cou~t costs,as follows: 6/11/69 Probate of Will and Codicil and Eight Short Certificates 2/2C/70 Filing Inventory 6/15/70 Certified Copy of Will $44.50 5.00 13.50 63 00 Appraisal feeDec. 197"- Jan. 2 ]9 J.LAmes: Sherman II.Siegel:Attorney's fee 5 00 6,475 00 19 Mellon National Bank and Trust Company': Acccuntant's Compensation,as follows: 9/30/69 Payment on account 1/lg/71 Payment in full $2,000.00 4,885.00 6,885 00 $13,905 ,03, 1969 June Pref-erred Debts 18 John B.Creen1ee Funeral Home: Funeral expenses Less discount $1,350.40 17.60 $1,332 '80 Sep,:.4 Mi.'Jton F.Manning,M.D.:Professional services 35 00 Oct. ,24 15 WashIngton Hospital:Charge for telephone service during hospital admission Bernard Berman,M.D.and Perry C.Smith,M.D.: Professional services rendered \ 4/1Ej69 to 5/26/69,not covered by Medicare 5 82 28 28 1,401 90 196' June Other Debts :26 West Penn Power Company:Service to 6/16/69 $34 70 JunC!! 26 27 BealJsvi11e Telephone Company: Servi,ce to 6/1/69 Malco'1m L.Morgan,County Treasurer, WashiI).gton County: 1969 County Real Estate Tax 1969 County Personal Property Tax $73.87 43.13 6 38 117 00 Ju]w Aug. 2 Trl-County Joint Munlcipal Authority: Water service'through 6/20/69 1 Estella J{obinson,Tax Collector of Beallsville, Pa.:Payment of the following taxes: ,7/7/69 1969 School Tax $254.88 Less 5%discount 51.10 $249.78 8/1/69 1969 Borough Tax 66.30 FOR WAR D - 7 - 11 03 316 08 $48·5 19 $15,306 93 - 8 - ~,. SCHEDULE "B" INCOME-PERSONALTY Receipts Divi:lends Allegheny Power System,Incorporated,Common 468 shares 6/~0/69 to 12/28/70 American Telephone and Telegraph Company,Capital 1,200 shares 10/1/69 to 1/2/71 Mono~gahela Power Company,Cumulative Preferred 100.3hares 8il/69 to 11/2/70 Penn3ylvania Power and Light Company,Common 200 3hares 7/1/69 to 1/2/71 Interest-Bonds Unit~d States of America Savings,Series "H", Regi3tered,dated 8/1/58,due 8/1/78 $5,OJO.2/1/69 to 8/1/69 .Unit~d States of America Savings,Series "H", Regt3t~icd,dated 2/1/59,due 2/1/79 $5,OJO.2/1/69·to 8/1/69 Unit~d States of America Savings,Series "H", Regi~tered,dated 7/1/56,due 7/1/76 $5,000.1/1/69 to 7/1/69 Unit~d States of America Treasury Bills $28,000.dated 1/15/70,due 7/16/70 Increment to 7/16/70 $1,101.80 10,000.dated 4/16/70,due 10/15/70 Increment to 10/15/70 165.50 10,000.dated 7/16/70,due 1/14/71 Increment to 1/14/71 152.40 lnte:est-Savirigs Certificate Mellon National ~ank and Trust Company,5% Savi~gs Certificate,dated 3/31/67,due 3/31/70 $5,OuO.6/30/69 to 4/1/70 lnte :est-Demand Note Gene~al Motors Acceptance Corporation lnte=est received during the period 7/16!70 to 7/22/70 lnte=est-Tcmporary Deposits Deposited at Interest in Mellon Bank Inte7e~t received during the period 9/3/69 to 1/13/71 - 9 - $1,071 72 4,620 00 660 00 560 00 $103 75 103 75 103 75 1.419 70 $6,911 72· 7.,730 95 250 69 20 42 321 91 $9,235 69 1970 Dec. 197L Jan." ."SCHEDULE "B" INCOME-PERSONALTY Disbursements Admi~istrative Expenses 14 Inter"na1 Revenue Service: Incoae Tax ~n income for year ending 9/30/70 """19 TreaEurer,;.]ashington County,Pa.: County Pers~nal Property Tax for 1970 and 1971 19 Mellen Natbnal Bank and Trust Company: AccOl:ntant ':;compensation -10 - $499 26 77 37 461 78 $1,038 41 196~ .Dec. SCHEDULE "c" PRINCIPAL-REALTY Receipts 16 .Invertory fi1ed 1 ProcEeds sale of property situate Main Street, Washington County,Pa.,to Alex Petroff,etux for c.total consideration of $25,.000.00 Carr)lng value 25,000.00 Disbursements . Amouat transferred to Principal-Personalty Accoant to consolidate -11 - $25,000 00 :000 I 00 $25,000 QO $25,000 00 .. EXHIBIT NO.1 P~yments'~ade on account of distributive shares: _PRINCIPAL-PERSONALTY J.Louis Baker,Legatee: Advancement on account of distribution under Artic1e·Second of Codicil No.1 to the Wii1',as follows:. 1963 Chrysler'Sedan delivered 6/16/69 Inv~ntory value $800.00 Household goods delivered 6/20/69 Inventory value.2,178.00 Jewelry delivered 1/7/71 Inventory value 52.50 Payment in full of $10,000. legacy,as follows: Cash advanced 6/27/69 $1,000.00 Cash advanced 1/27/70 9,000.00 10,000.00 Larry Joseph Baker,Legatee: Payment in full of $5,000.legacy bequeathed under Article Third of Codicil No.1 to the Will,as follows: Cash advanced 4/1/70 $2,000.00 Cash advanced 6/4/70 3,000.00 Thelma King,Legatee:· Advancement on account of distribution under Paragraph 4,Item 1 of Codicil No.1 to the Will,as follows: Jewelry delivered 8/21/69 Inventory value Judy King,Legatee: .Advancement on account of distribution under Paragraph 4,Item 2 of Codicil No.1 to the Will,as follows: Jewelry delivered 8/21/69 Inventory value -12 - $13,030.50 5,000.00 950.00 75.00 $~9,055.50 . INCOME-PERSONALTY J.Louis Baker and Mellon National Bank and Trust Company,Trustees under Will and Codicil of Eva C.Baker,Deceased for James Philip Baker: Advancements on account of distribution under Article Fifth of the Will, as follows: Cash advanced .8/21/69 $600.00 Cash advanced 11/13/69 600.00 Cash advanced 2/16/70 600.00 Cash advanced 5/18/70 600.00 Cash advanced 8/12/70 600.00 Cash advanced 11/13/70 600.00 -13 - $3,600.00 $22,655.50 '..~. : ! '. COMMONWEALTH OF PENNSYLVANIA ) :OUNTY OF'WASHINGTON ) SS J~LOUIS n~KER,one of the above named .\ccountants,being duly sworn according to law,depose:s and says that more than six months have elapsed from the date of srant of letters and from the ·3ate of the first complete advertisement of gr:mt of letters testamentary,. :hat tI-.e disbursements shown in the account ha'"e been made to the parties entit1e.d thereto;and that the account as s.tat·~d is true and correc't as he verily believes. Sworn to and subscribed before me this_2~5t~h~day A.D.1971 ....'~;A-.)':-.J I /J -r..A'•\ i:,((~r~-;;,t{ y .;.~Notary Public . Washington,Washington County,Pennsylvania My '::ommission Expires January 28,1971 REQUEST FOR DISTRIBUTION Accountant requests that distribution be determined by th~ Court i~accordance with the Petition for Distribution to be offered in evidenc3 at the audit of this account. I o .. COMMONWEALTH OF PENNSYLVANIA ) SS COUNTY OF WASHINGTON ) ARLIE W.JTT,Trust Officer of the MELLON NATIONAL BANK AND TRUST COMPANY,one o~the above named Accountants, bE!i~g duly sworn according to law,deposes aId says that more than six months have elapsed from the date·of grant of letters and from the date of the first complete advertisement of grant of letters testamentary,that the disbursements shown in the account have been made to the parties entitled -thereto;and that the account as stated is tr~e and correct as he verily believes. .C./.Trust Officer Sworn to and subscribed before me this 25th day A.D.1971 'L~~4Le:u.Notary Public Washington,.Washington County,Pennsy1var.ia My Commission Expires January 28,1971 REQUEST FOR DISTRIBUT[ON Accountant requests that dis~ribution be determined by the Court Ln accordance with the Petition for Dis~ribu~ion to be offered in evidence at the audit of this account. Mellon Nacion~l Bank and Trust Company, Trust Officer w.26752 Sworn to and .. Observer -Repor~er WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the Ne·w&paper Advertising Act of 16 May,1929, P.L.1784,alS amended. Commonwealth'of Pennsylvania,County of Washington,SS:. Personally appear·ed before file,a Notary Public in and for said County and State,Ri..<;.h.9.-.~g $..~Gg.~.9.-.~,who being duly s,worn according to law,deposes .and says tha;t he is the s..e.c.,r..e..t..a.r.y . of the Obs1erver Publishing Company,a Penn&ylvania corporation,and its agent in thi's behalf;that the &aid Company i&the owner and publisher of the Observer-Reporter,sucC'essor to The Washington Obs'erver,established Septembe,r 18,1871,and,The Washington Reporter,established August 15, 1808,a daily news,pap'er of general ciorculation,printed and published and having its place of busines's at Washington,Washington County,Pennsyl- vania,where it or its predecessors have been established and published continuous'ly for more than six months'prior to the publication of the notice hereto attached;thaJt the printed notice or advertisement hereto attached' is a ,copy of an official advertisement,official notice,.legal notice or legal advertisement,exactly a:s printed or published in the Ob-s1erver-Reporter in its regular editions on the following date or dates;. June 11 18 and 25 1969.....................................................1 t . that neitheT true affiant nOT the Observer Publishing Company is interested in the subject matter of said notice or advertising and that all of the allega- ~~~n~~~~.this affidavit ~~...~.0...t.~~..~1'7L1Z~.2~:i~.~ti.~~ sUlisc~~fore me thiS...?.5.;..day"g....}~.~;....~.9..~.9ff~~;~~~~ WASHINGTON,WASHINGTON COUNTY MY COMMISSION EXPlfiES MAY 6.1972 ..6>'f'CO·EXECUTOR'S NOTICE~STATE 'OF EVA C.BAKJ:R de.ceased late of.Beallsville,Washing.1 t!>n County,Pennsylvania ILetters'Testainentary up:ln the above estate having been grc:nted to'the undersigned;notice is hereby',given to those indebted thereto to~ make immediate payment -and to'those having claims or demands topresentthemforsettlement.'J.'Louis Baker and MellollNationalBank&Trust Co.,.I:•Co·Executors', 40 South Main'Street ' Washington,Penna.15301.Sherman H.Siegel•Washington Trust Bldg' Washington.Penna••15301 • \,69.~37"Wed.'~:r vv.as~on County Repo~ Washington,Pennsylvania (PUB,-ISHED BY WASHINGTON COUNTY BAR ASSOCIATION) Estate Notices The Register of WiHs has granted letters,testamentary or of administration, in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. ••• ••••• •• • • •• ••• PROOF OF PUBLICATION It:compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3..paragraphs (3)and (25). COUNTY OF CNASBINGTON}88. STATE OF PENNSYLVANIA BAKER.EVA C.,Dec'd. Late of Beallsville,Washington Coun-ty,Penna.• Co-Executors:J.Louis Baker &Mel-.Ion National Bank &Trust Co.,40'S.Main St..Washington.Pa.15301Attorney:Sherman H.Siegel.Wash- ington Trust Bldg.,Washington,Pa.15301 PersonalJir apI·eared before me,a Notary Public in and for said County and COlllmonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that:he is:the Editor of the WASHINGTON COUNTY REPORTS, the offi::iail legal p-::riodical for said Washington County,published weekly hav,ing :ts pla~of rusiness at Washington,Washington County,Pennsylvania, and is acting as ite agent in this behalf;that the said WASHINGTON COUN7Y RE?OR7S was established on March 31,1920,and was designated as the ooidal ~gal publication for Washington County,Pennsylvania,by order of the s4,veral ourts:of said County,dated November 11,1920;that the printed notice oc advertisement attached hereto is a copy of a notice or advertisement, exactly as prin.:ed 0:-published,which appeared in the said legal periodical in its regular issuoes on the following dates: ................J.une J2..,l.9..,.2.6..,.l9..6.9.. ditor that the affiant or tile corporation in behalf of whioh he is acting is not interestd in th ~sub,'m er of said notice tfdvertiSing an.d that all of the allegatioos of tl:is .s to the .e,pla~ch~e I!blication are true.~/~ Sworn t.and ;;ubsc=ibed .......~.6.j;hjlay d _.:.J.1UJ..~,19 §.2 .. ---~·({~p;:£i;;,-- KATHERI/IlE C.YARD,Notary Public Washington,W;:shington Co.,PI. My oCommiS!Sfon'~xpir.es l'lovember 1,~969 /. I, i.."f ~~;; QInuuty No.63-69-668 'C.'".,;w;,niU...C,..;;,iir.....·!·,··;;;e.eWH=\.II.v: QInurt nf QInmmnu 'l~u!l nf lIu!lijiugtnu (@rp11uun'QJ:uurt iliuillintt _'~7__.day o·....f .c;;M...a""ro...;c.........h .19-2.L N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest'claimed.Objections to an account as filed.shall be concisely s tated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. , I EVA C.BAKER,deceasedEstateof { TO THE AUDITING JUDGE: •In t.h~matter of the Audit of Account in : I my .AccountantEnter_'=-appearance for _ " ..~"~I ·t. I, 'i' " •• ,'1 t ....~ , I ~~.~._.-...._-....~.~,V':\i, t 'I f lot.' " -PET·I·TION ..SUR AUDIT· .."IN THE ORPHANS'COURT.OF WASHINGTON :COUNTY Testate F·)r:n J Estate of ~..·~YA..~.'!.J?~~.R _..~_.,_ _. '.. ,_;;,_.-~._-_--~.:_..-..--__-_:_-.-.__-_. -~"I ,. . No ~~::'J~9..":'.Q.~§l.~~~.:-:,.:::::::=.=.l.";.... F'd'J.LoUis Baker and MellonIuClary-::,..;..::_. I ~~~~.C?~~t~.~~..~~.(~l:.~I~.\l:~t..gQmp.~n.y~..~~.~.._ _ :..::.·~··:·:~.::;.D~~~~~~d·:..· · ·..··--..·..·-·-Executors .......~..\ Date cL __...-,,-'Date of '..',,..'Ma 26196 ...u e..Decedmt.s death._.Y.~9..__Grant of Letters __J..XL..1f 19.6.9 ___.•"...toO'_,•..,• y -_....--••••""'),.'.This is the :fir:s.t.:and.finaL :account filed in this estate..."'""...~_.')..~ ~f therehave beenform.er.acc;un~sfHed':in.this ~s~ate,listfilenl:!mber or number anq te'rm......~~?:~...:.:..·.::::.:._... Electiolll to take Under lOr Against will.(cross out one)N.A. Date Election Place of; Fi led __ __Record ;..~.:-::.;.;.:__.. Narn.e .-of sur.viyin£.spouse ~~~~.__.____~.~,__ __..___.:...__..____ . '.'.-''1.• List:issue,where material:'.'0 ..'.., ..-J:.Lou:is Baker,Spn-'.~-."". ·..!.drl:yJes·ephBaker,Grandson lDid decedent marr:"after execution of will?(indicate)X~XNo.Ary children ~o~n after execution of will?(indicate: . _r-"._.._0,'J •~•••\ - \ • - :r.-§XNc~If a.nsw~r y~s,n'ame them.-.~~__:,____._. ~_.)...........-__----..--_-__-..----_-_---_---__--._--------_. Leg.atees Relationship Interest Fiduciary,if deceased or not sui juriis .rIO Louis Baker Larry Joseph fuker Thelma.King Son Grandson Sister Cash bequest -Personalty Cash bequest Per s onalty-Jewelry N.A. N.A. N.A. Judy King J 0 Louis Baker ',and N':ellon National Bank &Trust Co.,Tr\:1stee under the Will fcor Jam.es Philip Baker Grandniece None Jewelry Residuary Estate ~Minor -, Date of Birth, November 28,1C~54 N.A. .LiSt,if E'xceptions b above: N.A., If portia:intestacy,give facts: N.A. Adeemed:Revoked:Lapsed:Abated:.Give Cause: Netice to interested ,arties.Have all parties,having either vested or contingent interests and all crediors entitled Ito notice (Court Rule No'.9 P9r99raph C::-.5ection 6:Subdivi~ion-c)re·ceived written notice of the filing of the account :::trcl of call of audit?Yes.JQX If ,any exeption giv:!cause:;."~. .,. =i1:copy o)f Notice .. :::1m date of mai Iing_Ja..uuax.}r.2.5 •..1.9.7.1 ~,;.:,~.-:.::~..:.,.;:.-.; ." ,-~. ~ '"'... f'~ .. Is e'state subject to the filing ofa Federal,Estate Tax Return?~..:¥.~.:?,...nJ~·~tJ.l,lJY..'?L ..J.9.].Q.•....CQ.P"y:..o.LJ::~tuJ::n ."".-'...'.and closing letter deEosited Register of Actual payment made on Pennsylvania Transfer Inheritcince Tax.Amount $].2.Jf2.~.Q.WJUs ...'($7,500.00 less discount)Office If the Will makes any portionof estate subject to a life-estate;,give name and birth date of life tenant... ............................J.~~~!'!..~hg~p...~.~~~x ~..e~.P.t~.~J?~~..~J.•~~~.1:r :~.·~:~.~~~..~. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied..",.. NOI:!-e Giv.~.reference to.such parts..of the will as req~i.re interpretation by th~·c.ourt;:·a:reference to all ql:lestions re- q'uiri'lg 9d!~di~ql'tio~,an?,~",s.tatem~.nt of any other fads deemed necessary for the preparation of.the adjlJdication: None·. -'.'\~..,;. .....,.~..-- ••_"\r·". ,$Jf.!?,.f.?:h.2.?. 40.00, 110.00 25.15 ,,)1;P $.,.....4.24 --~...'Y ··69···39············,..,..-... $...125.,.32.5.•.5.9'-----. ..'~~..If. ..'....(;f'1J,~ $~.~9.!.QQ :~~.'(v~~f:7 '.-t-k1 ~rJ- Balance for distribution per account, Itemize any additional debits not shown by account: Income Personalty Monongahela Power Co.,.Dividend due,2/1/71 Total additional debits (Add) Itemize any additiona:1 credits ,not sho~n by account: Princi-pc~.;I,'Per·sona~ty..:..~..'-~.: Register o£.·Willsj(:rbst '.of filing First &Final Account Income Per'sonalty ,.e'. Accrued Interest onD•.A.I.1/1/71 to 2/4/71. Mellon Natinna1 Bank·&Trust Co.,Accountant1s/ Total additional credits (Subtract).'.C .t','.ompe~sa lon Balance for distribution '.., 7: '".-.--~) 117,047.70 8,277.89 $12q,325.59 ,6,7,00.00 1,'$77.89.. If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); Principal Personalty ., 100 Shares Monongahela Power Co.,4.40%Cum.Pfd.6,625~00 ',- 468 Shares Allegheny Power System,Inc.,Common 10,881.00 1200 Shares American .Tel &:Tel Co.66,656.25 200 Shares PennsylvarU:<t ~p)N;er &Light Co..6,134.38, Deposit at interest',-'Mellon Bank (Cash)6,000.00 1963 Chrysler (advanced)...'0 -800.00 Household goods (advanced)-..-..,..~'._-:..2-,:17 8:;00~ Jewelry (advanced)1,'077.50 Cash bequests (advanced)'15;000.00"'· Cash on hand.-:-_~1,695.57 Income Personalty Cash (advanced) Cash on hand.. r-.,. Pc:.yments made on account of distributive shares: PRINCIPAL-PERSONALTY J.Louis Bc..ker,Legatee: Advanceme:lt on account of distribution under Article Se:ond of Godic~l No.1 to the Will,as follows: ...... of'".:') L9:'3 Chrys=.er Sedan delivered 6/16/69 Inventory value $800.00 =:..rousehold Eoods delivered 6/20/69 Inventory value 2,178.00 Jewelry delivered 1/7/71 Inventory value 52.50 Payment in full of $10,000.legacy,as follows: Cash advanc.ed &/~7/69 $1,000.00 Caah advanced J/27/70 9,000.00 10,000.00 $1-3,030.50 La:r:-ry Jose};h Baker,Legatee: Pa~ent in :ull of $5,000.legacy bequeathed under P-rticle Third.of Codicil No•.1 to the Will,as follows: Cash advanced 4/1/70 $2,000.00 C ash advanced 6/4/70 3,000.00 5,C'OO.00 Thelma KinE'Legatee: Ad,,-ancemen.:on account of distribution under Paragraph 4, I1e:o.1 of Co:licil No.1 to the Will,as follows: J~v.elry deli;.rered 8/21/69 Inventory value 950.00 J·~d-{King,Legatee: Advancemen1 on account of distribution under Paragraph ~, Item 2 of Codicil No.1 to the Will,as follows: Jewelrydeli....ered 8/21/69 - Inventory value 75.00 IMC :)ME-PE.:tSONALTY J ..Louis Baker and Mellon National Bank and Trust Corr.pany,T:t"ustees under Will and Codicil of Eva C. Bak~r,Deceased for James Philip Baker: AclI.vancements on account of distribution under Article Fifth of the Will,as follows: $19,055.50 • Cc..sl1 advanced 8/21/69 Cc:.shadvanced 11/13/69 Cc:.sh advanced 2/16/70 Cc:.sh advance::l 5/18/70 ::::;a st.advance:l 8/12/70 ::::ast.advance:l 11/13/70 :::a sr_advance:1 2/12/7J, '::asl:advanced 3/4/71 $600.00 600.00 '600.00 600.00 600.00 600.00 600.00 2,500.00 6,700.00 $25,755.50 •:50 ---,•--.~-."..--__A '..'---,._-._~.~--.-~.•,.-"-/".". -~~ If :=.Jmily Exemption claimed by Petition,give place of Record:N.•.A.!_____..__.._____..' If =amily 'Exemption is "claimed at audit,give nome,relationship and basis for Claim:_N!_A.•......_. Lis~any advancement or distribution on account that has been made,and'nature and amount of same: See Schedule Attached , I ,Sug;)~sted distribution of ,~aiance shown,both as to principal and income,attaching signed and itemized elections 'ito'tJ.:;.ein kind if balance:is:not in cosh:residuary shares being stated in proportions: /~_ccou::Ltants re'spe~tfully request your Honorable'Court to award cash bequests to J:. L~uis Baker and ~arry Joseph Baker under Codicil (1)Second and (2)Third respectively, persor.alty to J:.Louis Baker,Codicil (1)Second,Thelma King,~o~i_cilJ1)~em la Judy King~4)Item,2,with the balance,principal and income,to/N1~tfoWMfio~~l~ank ani:Trust Com'pariy,,Trustee for James Philip Baker with credit for the advancements las sho'Jm~ " =<:ov1inor,by he:r parents,George L.and Eleanor M.King, cour-ry 0=WASHINGTON,SS: COM1Jk)NW.EALTH OF PENNSYLVANIA. ies s The cl:ove romed Fiduciar#/or representative/thereof, being c:uly....._~~Q;r,-XL..__doth depose and soy that tile fact~set forth in the foregoing petition are true to the best oL..~,.~:l:l:~;t~.,..:...--------knowledge and belief. S~orn,'::1 y.',.::",'•••••••••__'••••_••_,:•••••:'.f.o:.__.,":,.,_.to and subscribed before me th;s..I~~day ~f..~:~~?:~.c::.~_19..1.~.. Signat'..;,e ci OfficeL,.,~~~U . Notary Public -Washington, Title d Offic:er..W.;;I.~bi;Q.g.tQJ1.~Q:!J..nt.Y.,f.'.q",. Office expi re;.J.~I.W.:~,?;.Y..~.?,..J9.1.~. ! And your petitioner will ever pray,etc, '.f~ No.63-69-668 -:-< ,. 1 ~\I f J;-<' z./--.::-54~l'I.I.J ti 1r,:1 ',.......'I'',..... ,i'/) 9'71 flm':::...f L",-·n,Deceased•i .:1 ,, ",,,!., ............................j ::'.~}·~2.._ :.'.,.. , Estate of EV.f\.C._BAKER.................,,,;. '~ ',I Fiduciary_._.~:.~;~~.':l_~.~:~f?~~_~.~__~_~~__~~~_~~? National BaJ:lk and Trust Company, C E 'i"~0-xecutor.s·,~....................-:__-:.- PETITION SURi AUDIT).,"." FROM WHERE QE~Et'ENT LEFT A WILL HUS S[:L!_;:,.~Ri i'W REGISTCi:OF VilLLS \'./I~SHI~~;;TON CO .•PAc ", ·.-r··J "• _l'_ ~;'~-'-.""':~1-''''>\'.<)...',''),.- :!'<-..1);/;.\.."',,'~;0·.._,.#'\'"-',,'(I;'J'~\::.",~"#-.'1-"(·"""", 11"it ~1H~1:' 1 I .1,. t",'J ,, ", Counsel of Fiduciary.will submit herewith the following,in conformhYi with Court Rules adopted effec'tive December 3,1951,being rule No.9:paragraphb-c;and divisions thereof:shown'on pages 23-24.".~1.Written praecipes,p~:all Counsel in the case." , 2.Copy of 'ord~r,;'~ppoi~ting Guardian ad litem,if pertinent.(::'.I .I.• 3.Copy of -Order",apP9inting Trustee ad litem,if p~rtihe'1t::; 4.Proo'f of service of:above. 5.Letters Testame'nt~ry..:or Administration C.T.A.~~an ,a,tte:;;t 'copy of WilL· 6.Copy of in'vento~y 'Qn,d,appraisement. 7.Proof of ac;:lve'rtisemen(of grant of letters if not filed withaccour:'lt. 8.Certificate·~f-liens i~case any of the funds for'distri~ut!on'are from judicial sa.'e of real .e!)tate. 9.Signed arid ·itemize<;j.elections if any distributiqi;l [til'~ir;d.; .1 O.Copy of F~deral Es~atk Tax return if es- tate is subject ther'eto., I .; ",.'< ,, 1 -,.~l ••..J ":,""".."~ I ·r·J '.I 0/, .~ ,,, ......__.s.h~.:r.:m;~u'!""ff!..§.t~g~L""""""'"..__.. Attorney ,) ,, ,"I ~2 ~.• In t4r QInurt of Q!nmmnn'JUrus of lfus4ingtnn Q!ountg, Jrnnsgluuniu,Qf)rp4nns'Q!nurt i3itrisinn ESTATE OF Eva C.3aker No.63-69-668 In the matter of the First and Final deceased Account of J.Louis Baker &Mellon Ntl. Bank &Trust Co.,Executor ADJUDICATION AND DECREE November ;(.r 71 .Andnow~,19__,this matter come on for heanng, audit and distribution at this session and testimony token;and thereupon,upon due consideration ttlereof ~?f b~lf.~for distribution in the hands of the Accountant is determined to be $1 ~1.and the account is-accordingly confirrnE1d;and,it'is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and mode a part hereof,unless exceptions hereto be filed sec.reg.or ac,appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Balance per account _ Additional debit asked at audit Additional credit asked at auditBclonc....e _ De-duct Clerk';Costs &Receipts'-_ Aftorney__--"'S<4h....e....rma..tolUi,..n~H.....t......l:IS::..Iiloo1le""'iioJo'&.IIllo...-------1 Sherman H.Siegel,Esq.,Additional compensa- tion in r!transfer inheritance tax protest, R~ssel1 Marino,Agent,transfer inheritance tex,$459.06 Ir-terest from 8/26/70 to 12/6/71 35.20 $125,28".98 110.00 $125,394~~....:e.~/~9~7~,69.39 /~<-""'''-••~£j'~~ $125,325.59 93.50 $125,232.09 100.00 J~Louis Eaker,son1 legacy,in kind of 1963 Chrysler yalued at ~800.00;Household goods valued at $2178.00;Jewelry valued at $52.50; c~h legacy at $10,000.00;all held in kind and distributed as such at the value as shown (appraised value),credit to be taken by the accountant for funds and items advanced prior' to distribution by the Court,113030.50 I $111,607.33 Larry Jos~h Baker,grandson,legacy,credit to-be taken by the accountant for funds ad- va.,'"lced prior to di stribution by the Court,5000.00 I Th'!lma King,sister,specific bequest in kind I of Jewelry held in kind and distributed as such at the appraised value credit to be taken by the accountant for items advanced prior to distribution by the Court,9~0.00 $106,607.33 $105,657.33 ";. 0 .> > .....-- R'n :J Z t:Y n -+p ~ 0 :T -... C (1) =:J 3 t:Y 0 -+0 0 ~. ........it M ......~t".",:\1 rz: ., t ...0 ~. .... = .-to == :T N (1) rz:& S+0:) ~+0:) .,'- ~ +0:) .. ... $6625.00 George L.King and Eleanor M.King,parents of Judy King,grand-niece,a minor,specific bequest in kind of ring,held in kind and distributed as such at the appraised value, eredit to be taken by the accountant for items advanced prior to distribution by the Court, J.Louis Baker and the Mellon National Bank ~nd Trust Company testamentary Trustees,ba- lance under the terms of the Will,in trust ~s set out therein for James Philip Baker,in- cluding the following assets,held in kind and cistributed as such at the appraised value, c.redit to be taken by the accountants for funds e.nd items.·advanced prior to dis tribution by the Court;pr1ncips.l and income:- lOO shares Monongahela Power Co.4.40%.cum Pfd. 75.00 .~ I $105,582.33 468 shares Allegheny Power System Inc.Com. 1200 shares American Tel &TelCo•. 200 shares Pennsylvania Power &Light C'ompany Income Cash 10881.00 66656.25 6134.38 8277.891~1~0~~~ No balance ; . ."...- ~.....·.-·-\.-',-, ;.......,.,•~..... .,-.=. ,~·.....r ~..~-.·.. ,.-'-·",~--,-""~., '- .... 1-!i")_·''-N r •L.--...-j-'..',...I - . .o.'"'-."'"•~~of".-I t·-~$'-...,.........""'"'"I ~.;'..'.....:'7 I I~D~?fi Ptl 1+53 ..."'t'In the matterofthe .....-',......~"'\.~. '_,to-"~'.1:t ...·l"~f ... ....-;'A""--,.,~.-RUss r-'t I''t,IO".,nccount of l.-•....r.'..•-',.1 l' •..I '~.'-'..•~•-.f1 EGIS TL (OF \:11 LLS ('"'t.'~.-~..\~,.......-~,':,..."""'....,A~H1t'hT0IJ co ..PAc :.i.':\- .'\~:t'..~...--.. I...~..~-Il... _ . 'ofEsttate of ".'c.r ....."'"..f""-" .',to- ~~~....:..... ...".,".,....-;,--:-..~~ .~\._\#'...... ....-~-.......-~.~~.~-,.".........,.~-..~~ ,....';.. t,. . ."...! 't:I -,• ....: mttrtt ~ h'..... ...:"...'r- ,',~~jlJbl"iiafuttf aub..... .",", .... .. ;: .~,..- ~ .~,..- '-- (. ., f r :"".(: ", ::. ':"" ·1•I ..;:+ '0 ...•,...\ ~ -. ., .; ~....a caURT OF COMMON PLEAS OF WASHINGTON COUNTY I PENNA. ORPHANS'COURT DIVISION RE:ESTATE OF EVA C.BAKER DE::EASED RECEIPT FOR ADVANCEMENT 'ISO T:-IE HONGRABLE'I THE PRESIDENT JUDGE OF SAID ::;OURT: I,J.LOUIS BAKER,Legatee under Paragraph Second of the Will of Eva C.Baker,Decea.sed,and as restated by the Codicil thereto,do hereby acknowl- edge to have received from J.Louis Baker and Mellon National Bank and Trust CDnnp~nYD Co-Executors of the Estate of Eva C.Baker,the following: ~/ Cash payment being balance of bequest . $9 1000.00 and :request Your Honorable Court to charge'the same against me in the Decree of Distribution to be entered in.the above titled Estate. In consideration of this advancement being made at this time,I agree to return all or any part of the value thereof should it later app~ar for any reason that said advaJ!3.cement should not have been made. WITNESS: DATED this 23rd day of January,1970 (/J.Louis Bake r CO-JRT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION RE:ESTATE OF EVA C.BAKER, DECEASED ( ) ( ) ( RECEIPT FOR ADVANCEMENT ':C TI-lE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: I,J.LOUIS BAKER,Legatee under Paragraph Second of the Will of Eva C.Baker.Deceased,and as restated by the Codicil theret9,do hereby acknowl- I ed€e to have received from J.Louis Baker and Mellon Nati..::mal Bank and Trust Company,Co-Executors of the Estate of Eva C.Baker,the following: Cash Payment on Account of Bequest $1,000.00 ana request YCllUr HO:lOrable Court to charge the same against me in the Decree of Distribution tc be en:ered in the above titled Estate. In -consideration of this advancement being mad:l at this time,I agree to ret-.lr:l all or any part of the value thereof should it later ap?ear for any reason that s3.id c..dvencement should not have been made . DATED this ..3 {J tff.day Ofrl~,1969. V;ITNES~: COURT OF COMMON PLEAS OF WASHINGTON COUNTY:PENNSYLVANIA ORPHANS I C OURT DIVISION RE:E.3TAT~OF EVl..C.BAKER, DECE1LSED ) ) ) ) ) RECEIPT FOR ADVANCEMENT TJ TfE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: I,J.LOUIS BAKER,Legatee under Paragraph S =cond of the Will of Eva C. Baker,do hereby acknowledge to have received from J.Louis Baker and Mellon Natiional BaIi~and Trust Company,Co.;.Executors of the E::;tate of Eva C.Baker,the following je-welry at the values set opposite: Solid gold banli ring.. Lad:.es Bulova watch with six very small diamonds set in case.17 Jewel movement, gold.plate case with stainless back Diao.ond ring consisting of solitaire diamond, old :m.ine cut weighing an approximate 3/16 carat.Yellow gold mounting $2.50 15.00 35.00 $52.50 ..~ and request Your Honorable Court to charge the same against me in the Decree of D:Bstdbution to be entered in the above Estate. In cc·nsideration of this advancement being made at this time,I agree to iretu::n c..ll or any part thereof should it later appear for an:1 reason that said advancemen.: 3houldnot have been made. DATED this .ffJ..t.jf&day of ~,197D.)_......."'-lo<::..t<:::::::..l::::::.::~..;.....:Ji£-...:...;=--_---: COURT OF COMMON PLEAS OF WASHINGTON CO·:.JNTY.PENNSYLVANIA ORPHANS'COURT DIVISION 3..E:ESTATE OF ~VA C.BAKER, :;JECEASED ) ( ) ( ) RECEIPT FOR ADVANCEMENT TO THE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: ].J •.LOUIS BAKER,Legatee under Paragraph Second as restated by Codicil N.).1 to the Will,do hereby acknowledge to ha-.re received from J.Louis Bak.=r ane.Mellon National Bank and Trust Company,Co-Executors of the Estate c·f Eva C.Baker,the following at the value set opposite: Household Goods per Appraisal ~2,178.00 and reque3t Your Honorable Court to charge the same c..gainst me in the Decr~e of Distributi::m to be ente red in the above titled E state. 1:1.consideration of this advancement being made at this time,I agree to return all or any part of the va~ue thereof should it later appear for any reason that said advancement should not have been made. /J.Louis Bake r ViITNESS: -..,. COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVIS[ON RE:ESTATE OF EVA C.BJ!.KER, DECEASEI: ) ( ) ( 1 RECEIPT FOR ADVANCEMENT TO T::-IE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: I,J.LOUIS BAKER,Legatee under Paragrap:1.Second as restated by '::::odicil No.1 to the Will,do hereby acknowlegge to have received from J.Louis 3aker and Mellon National Bank and Trust Company,Co-Executors of the Estate of Eve.C.Eaker,the following at the value set opposite: 1963 Chrysler Sedan $800.00 e.nG request Your Honorable Court to charge the same aga.inst me in the Decree of DiEtri::>Ution to be entered in the above titled Estate. II:consideration of this advancement being made at this time,I agree to ret.un all or any part of the value thereof should it later appear for any reason that sai·:l advance.ment should not have been made. DATED this eza.day of June,1969. WITNESS: 'c. .~ -~. L. 1 1 1 1 <, L ,-'." .\-"!~::-J.)..~nl,~-'",•J ;/'U'-.'..:'"1.-----f(....>'t .c:· ,--'-,. (~,I"'. ;I.~ '.-~ L 1 .L' .,...., ...~1 C...·-C::.;...,,~ \."r--'"1'J I~Ct...C---" u".......-- COUE.T OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANSI C OURT DIVISION ~E:~STA':'E OF EYA C.BAKER,. ::JECEASED ) ) ) ) ) RECEIPT FOR ADVANC EMENT TO THE HCNORABLE,THE PRESIDENT JUDGE OF SAID OOURT: Mellon National Bank and Trust Company,Trustee under Will and Codicil of Ev3.C~Bak~r,Deceased,for James Philip Baker,does hereby acknowledge to have i1:eceiv,~d the following advancement on account of di3tribution under Article Fifth of the Will as follows: Casl_advanced March 4 ,1971-Income---=---$2,500.00 ane..r=x]uest your Honorable Court to charge the same against me in the Decree of IDiEtr:'-:Jution to be entered in the above estate. DATED this 4th day of March,1971. .P._TTEST:Mellon National Bank and Trust Company, Trustee under Will and Codicil of Eva C. Baker,Deceased,for James Philip Baker By_~/Z~,~~'d~...~;J;r--'_ C7 'Irust Officer COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION RE:ESTATE OF EVA C.BAKER, lDECEAEED ) ) ) ) ) RECEIPT FOR ADVANCEMENT ':'0 THE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: Mellon National Bank and Trust Company,Trustee under Will and Codicil of Eva.C.Baker:Deceased,for James Philip Baker,does hereby acknowledge to have J:eceivedl the f~llowing advancements on account of distribution under Article Fifth of t:le Will as follows: Cash a:lvanced August 21,1969 $600.00 Cash a.:Ivanced November 13,1969 600..00 Cash advanced February 16,1970 600.00 Gash advanced May 18,1970 600.00 Cash advanced August 12,1970 600.00 Cash advanced November 13,1970 600.00 Cash advanced February 12,1971 600.00 $4,200.00 a::ld requ~st YO.lr Honorable Court to charge the same against me in the Decree of Dis-:ribution to be entered in the above estate. D ATED this /2 ti.day of -....=.H'---'--""'O'-'-'YC:=:-.I4 ,1971. ~. Trust Offlcer By--+-:.~""""--'~--="7:"::----- Mellon National Bank and Trust Company,Trustee under Will and Codicil of Eva C.Baker,Deceased, for lame s Philip Baker&.q~/A~tcnt Trust Offic r~ AT':'EST: .a .' COUET OF COMMON PLEAS OF WASHINGTON COUNT-i,PENNSYLVANIA ORPHANS'COURT DIVISION I· EE:ES':'ATE OF EVA C.BAKER, T·E·:EASED ) ) ) ) ) ELECTION TO TAKE IN KIND TO T:-IE.HONC·RABLE,THE PRESIDENT JUDGE OF SAID COURT:· \\ie,J.Louis Baker and Mellon National Bank and Trust Company,Trustees for Jacrnes Phillip Baker under Article Fifth of the Will of Eva C.Baker,Deceased,do her~b·{elect to take in kind the following assets at the value:>set forth oppositite each item eon acc cum of our distributive share of said estate and 3.ny stock dividends and s10ck spEts thereon and request your Honorable Court to aW3.rd said assets to us on the D~cree 0:Dist::,ibution to be entered in the above entitled estate. Ie 0 Sha res Monongahela Power Co.,4.40%Cum.Pfd. 4E8 Shares Allegheny Power System,Inc.,Common 12eo Sha::es AII:lerican Telephone and Telegraph Compa.ny 200 Sha::es Pennsylvania Power and Light Company D..a.T ED this I].,t1.,day of ~d--,-,a..:.J(!...,c-",-,h~--".1971. W~t:r:ess: $6,625.00 10,881.00 66,656.25 6,134.38 ATTlEE,T:MELLON NATIONAL BANK AND TRUST COMPANY, By:~JtJt Trust Officer Trustees for James Philip Baker under Will of Eva C.Baker <, .~ <• <' :.t!:;;:;:'''0:~,.rn c:c/}t:-.'(f'.r.;:,~..). .....- ~)r-, -{'"".....J ";_0' -~.._" &J.....-11 '.<!:,;}t ::::j ~~~ r-u r ,..>>-(J'i-, ~......J....-..,u, w,.·.. ....t. r..T1 ::O-JRT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION R~:ESTATE OF E"V"A ,C.BAKER, D2CJCASED RECEIPT FOR ADVANCEMENT TO T.:-IE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: I,JUDY KING,Legatee under Paragraph 4,Item 2 of the Codicil to ":he last Win,and my parents who join me in this Receipt,do hereby acknowledge ;:0 ha",e rec,~ived from J.Louis Bakerand Mellon National Bank and Trust Company, Co-Executors of the Estate of Eva C.Baker,the following at the value set opposite: Birthstone Ring per Appraisal $75.00 cnd request Your Honorable Court to charge the same against me in the Decree of Dil:tributioIl!to be entered in the above titled Estate. In consideration of this advancement being made at this time,we agree t::>::oetc.rn all or any part thereof should it later appear for any reason that said advancemen":should not have been made. DAirED this I a2 WITNESS: ,1969.->::::....::::...:;....~:.<:....::....::..::::..=_----- "Father of 'udy King,¥i-'or U~ylr:!ri.tq COURT =OF COMMON PLEAS OF WASHINGTON COU:-.lTY,PENNSYLVANIA ORPHANS'COURT DIVISION RE:ESTAT3 OF EVa Co.BAKER, ) ( ) ( ) RECEIPT FOR ADVANCEMEMT T()TH~HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: ,I,THELMA KING,Legatee under Paragraph 4,Item 1 of the Codicil to 'th:=~.ast Will,.do hereby acknowledge to have received froD.;'J.Louis Baker and M~llon National Bank and Trust Company,Co-Executors of the Estate of Eva C. Bc.ker,the following at the value set opposite: Diamond Ring per Appraisal $950.00 a.ri:l ::-eque st Your Honorable Court to charge the same agai::lst me in the Decree of '=>i3t?ibt:.tion t:>be entered in the above titled Estate. In consideration of this advancement being made at this time,I agree 10 retur~"l all c r any part thereof should it later appear for a.ny reason that said c...d....ance:nent should q.ot have been made. V7ITNESS:: DA':'ED this ,-d-...d dayof 4~··1969. ~, Thelma King '.'" COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION RE:~STA':'E OF ZVA C.BAKER, JECLASED ) ( ) ( ) RECEIPT FOR ADVANCEMEN r rc·TIlE HC'NORABLE,THE PRESIDENT JUDGE OF SA:D COURT: It LARRY JOSEPH BAKER,Legatee under Pa:ragraph Third of Codicil No.:.to thE Will of Eva C.Baker,Deceased,do hereby acknowledge to have re- ce::'ved frOIT_J.Louis Baker and Mellon National Bank and Trust Com.pany,Co- Zx:ec-rtors c f the Estate of Eva C.Baker,the following: .B3.lance of Paym.ent of m.y Bequest $3,000.00 and request Your Honorable Court to charge the sam.e ag3.inst m.e in the Decree of JL3tr:i"butior-to be entered in the above titled Estate. In consideration of this advancem.ent being m.acle at this tim.e,I agree to re;:;"],rn all or any part of the value thereof should it later appear for any reason 1.hct I:aid advancement should not have been m.ade. :cATED this 1/r--:ciday of----I.7JZ~=r-T---'197). v{I.TI\~SS: .'. .' ·,v ,.. ,. \.. ::>c ..::--,' r """0'0:;;.-(f"J 1 -'. / /1 t-_.1 ;. '0 l.:-';;C:.• COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION 3.E:ESTATE OF EVa C.BAKER, DECEASED RECEIPT FOR ADVANCEMENT ':'0 THE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: I,LARRY JOSEPH BAKER,Legatee under Paragraph Third of Codicil No.1 to the Will of Eva C.Baker,Deceased,do here!by acknowledge to have received from J.Louis Baker and Mellon National Bank and Trust Company,Co-Executors of the Estate of Eva C.Baker.the following: Cash Payment on Account of Bequest $2,000.00 a::ld :::,equest Your Honorable Court to charge the same a,gainst me in the Decree 0:DistrihLtion to be entered in the above titled Estate. In consideration of thi$advancement being'made at this time,I agree tc return aUl or any part of the value thereof should it later appear for any reason that said advancement should not have been made. DATED this 10th day of February,1970. W:TI'ESS: f.J /7/.,/ I/'V c£;',1J.I~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA U~HANSi CUURT DIVISION No.63-69-668.. Estate of .EVAC •BAKER,Deceas.ed Date of Death:May 26,1969 TRUST FOR JAMES·PHILIP·BAKER FIRST .AND PARTIAL ACCOUNT OF J.LOUIS BAKER AND MELLON BANK N.A. SUCCESSOR BY MERGER TO MELLON NATIONAL BANK AND TRUST CO~~ANY ~ ~:~ ~--;cr~g' F.......~ 12 ~l:l;;s ~... .~ ~'<: -s.~g~::J.;:l t1l Cl'"notll(1l .....,........~,~ .......(1)$:l" .::.;~$:l"0 (1)0 n $:l"X'.......~~r::s ~~.c :::~~~i~....,..v. C>p ::::;~_•;~:~.i5 1",\O"C Nn.......;:;..., r'\u,~v _....-.. "i (,.,:-:;;..f5t-:b..,;;'-(1)e 'V ...(1). 0 ~0 t::1YI '.-.,~,.Otl.-"_.."""~-.N ",.~""\l ();;-<::'.f.:-f~"~·!it (,.to c>;'::;~~:.~;c:;o~ !;'j G\<..::~\';2..~.•u"c.'f.~;:l ;.;:!;:.;;t;.~:.:..;;;;). .~~.!:!.~.~;:;~..,. '"-0R,.::I P c·§::.::: v.;:::"='".'t!.t~fa....;~:"'t23;:"~. ......h t~;=$c,.,"> o·S;-f".. :~ ell ~;:l :~:'"i ;l:V. ~ \... ~ It~ritll'~.i f?"'t ~: f : "':;'-. /' I .L /1}II.-I D:I;O~ /f7~ <-U>~~.~. --0~l:<..>E-'-a:........--00 en 0::l-C'J l1.J (..') 0-.-z0'::U):r.: '"C Cri (/)e-LlJ <:( (.0 o:::?:;, ....-:-i. ~ VO'"t 1"1 D r'.'1.-:..~:: L..ii-- U) ('.!.> Ll.l 0::: 228-8818 Sher~an H.Siegel,.Esquire 215 Washington Trust Building Washingtbn;PA '15301 File4 ___-I Fee ' ..\ ·>~>~11. "- ..: i' ",""" r '" IN THE <X>lJF:T OF <X>MMON PLEAS OF WASHINGTON <X>UNrY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.63-69-668 Estate of EVA C.BAKER,Deceased Date of Death:May 26,1969 TRUST FOR JAMES PHILIP BAKER FIRST AND PARTIAL ACCOUNT OF J.LOU IS BAKER AND MELLON BANK N.A. SUC':ESSOR BY MERGER TO MELLON NATIONAL BANK AND TRUST COMPANY TRUSTEES UNDER WILL AND CODICIL STkTED FROM JULY 15,1969 TO JANUARY 6,1987 PRINCIPAL SUMMARY AND INDEX Pages Receip:s Net Loss on COnversions Less D~sburs~ments Balance Investrents CapitaL Changes Principal Balance Remaining IN<X>ME Receip":s Less D~sbursEments Balance before Distributions Less D~stribL.tions Income Balance Remaining SAF:la3 COMBINEDBAU-NCE REMAINING 5 9 Sub-Total 10 10 and 11 "12 and 13 15 16 16 $125,539.64 2,057.94 /' $123,481.70 10,838.58 .....-/ $112,643.12 ./ $111,922.51 ,/ /5,755.44 $106,167.07 105,760.95 $112,643.12 ~ 406.12 . ~113r049.24 /" OOMroSITION OF NET BALANCES PRINCIPAL Bonds $25,000.United States of America,7.875% Trea~ury Bonds,due 2/15/93 'Fund~ 257 ~nits Mellon Bank N.A.DF Government Securities Fund 3,27E units Mellon Bank N.A.DF Income Stock Fund Market Value as of 1/6/87 $26,156.25 2~,.916.25 76,790.67 Carrying Value $24,515.63 24,017.68 60,148.37 Cash TaI'AL PRINCIPAL INCOME 3,961.44 3,961.44· ~130,824.61 ~$112,643.12 Cash TaI'AL INCOME 406.12 406.12 TOTAL PRINCIPAL AND INCOME - 2 - ~113,049.24 ,--- 12.1:"0/71 6/];j83 7/nI8~ 12/22/8,5 PRINCIPAL RECEIPTS J.Louis Baker and Mellon National Bank and Trust Company,Executor Estate of Eva c..Baker,Deceased: Cash :md securities awarded per Decree dated November 26,1971 at No.63-69-668 in th=Court of Common Pleas of Washington County,Pa.,Orphans'Court Division, as fo:"lows: 468 shares Allegheny Power System,Incorporated, Common 1,200 shares American Telephone &Telegraph Corrpary,Capital 100 s1-ares Monongahela Power Corrq?any, 4.40%Cumulative Preferred 200 sr~res Pennsylvania Power &Light :ompany,Common ·:::ash Adjustments to Carrying Value :ncrease carrying value on Mellon Bank N.A. Fund E -Equity Income to tax cost basis :ncrease carrying value on Mellon Bank N.A. DF Income Stock Fund due to tax cost adjustment ~llon Bank N.A.DF Government Securities Fund: Cistribution of realized capital gains and/or Losses,as follows: $10,881.00 66,375.00 6,625.00 6,134.38 7,007.81 $97,023.19 303.51 8.50 8/21/E6 Capital gain $80.01 3/19/86 capital gain 23.03 lll/20/E6 Capital gain 10.04 iLl/7/B6 Capital gain 36.06 /12/22/86 Capital gain 1.17 150.31 - 3 - l2/22;8E Mellon Bank N.A.DF Income Stock Fund (formerly Fund E -Equity Income) Distribution of realized capital gains and/or losses,as follows: 8/24/83 capital gain 10/5/83 Capital gain 10/25/83 Capital loss 2/27/84 Capital gain 4/27/84 Capital gain 6/30/84 Capital loss 6/30/84 Capital gain 7/19/84 Capital gain 8/22/84 Capital gain 10/10/84 Capital gain 10/18/84 Capital gain .11/21/84 Capital gain 12/20/84 Capital gain 1/21/85 Capital gain 2/22/85 Capital gain 3/21/85 Capital gain 4/18/85 Capital gain 5/21/85 Capital gain 6/21/85 Capital gain 7/19/85 Capital gain 8/7/85 Capital gain 9/9/85 Capital gain 10/8/85 Capital gain ~0/25/85 Capital gain 11/25/85 Capital gain :2/20/85 Capital gain 1/22/86 Capital loss 2/24/86 Capital gain 3/20/86 Capital gain 4/21/86 Capital gain 5/21/86 Capital gain ~/19/86 Capital gain 7/21/86 Capitalgain 8/26/86 Capital gain ~/18/86 Capital gain 10/8/86 Capital gain 1)/21/86 Capital gain 11/20/86 Capital gain 12/22/86 Capital gain - 4 - $110.82 483.05 .(53.68) 193.50 310.79 (7.22)---- 262.01 874.91 1,171.42 744.22 128.52 1,082.70 160.45 276.72 334.55 785.62 972.27 -862.94 .969.05 _430.19 226.28 289.26 787.50 358.81 373.28 876.78 (72.60) 894.56 367.39 650.94 642.74 1,292.11 1,598.90 1,419.77 1,099.16 5,210.07 355.09 739.73 568.66 27,771.26 12/9/71 9/?AJ/77 SUbsequent Receipts J.Louis Baker and Mellon National Bank and Trust Company,Executors Estate of Eva Baker,Deceased: Cash received from proceeds sale of 1,200 rights American Telephone &Telegraph Company Mellon Bank N.A.Fund E -Equity Income: Proceeds sale of six percent or less stock dividend TOTAL PRINCIPAL RECEIPTS 281.25 1.62 $125,539.64.L- PRINCIPAL OJNVERSIONS INTO CASH Gain Loss 1l1V72 $5,000.General Motors Acceptance Corporation Demand Note Proceeds $5,000.00 carrying value 5,000.00 3 /5/73 $1,000.General Motors Acceptance Corporation Demand Note Proceeds $1,000.00 carrying value 1,000.00 12./:"/75 $1,000.General Motors Acceptance Corporation Demand Note Proceeds $1,000.00 carrying value 1,000.00 12/:"6/75 400 shares American Telephone &Telegraph Company,Common carrying value $22,125.00 ./ Net proceeds 19,798.50 $2,326.50 -../ 1/1=/76 198 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $19,800.00 carrying value.19,800.00 ...., - 5 - 2/25/7c 5.1?5/7E 1 unit Mellon Bank Incolt:e Fund Proceeds carrying value 1 unit Mellon Bank Incorre Fund ProcEeds carrying value N.A.Short Term Fixed $100.00 100.00 N.A.Short Term Fixed $100.00 100.00 8./.25/7E 12/8/7c 2 units Mellon Bank Incorre Fund Proceeds carrying value 1 unit Mellon Bank Income Fund Proceeds carrying value N.A.Short Term Fixed $200.00 200.00 N.A.Short Term Fixed $100.00 .100.00 __/6;7,200 shares Allegheny Power Cornrnon Carrying value Net ~oceeds System,Incorp9rated, $4,650.00 4,391.85 258.15 _$25,444.55 22,125.00 400 shares American Telephone &Telegraph Compa,y,Common Net pI'oceeds carrying value $3,319.55 ./ 200 shares Pennsylvania Power Common Carrying value Net J:X'oceeds &Light Company, $6,134.38 .4,366.85 1,767.53 ~ 1'::'7,-71 262 units Mellon Bank Incorre Fund Proceeds carrying value N.A.Short Term Fixed $262,000.00 262,000.00 . 1/:'0,-77 2;''!.4i77 80 units Mellon Bank Incorre Fund Proceeds carrying value 2 units Mellon Bank Incorre Fund Proceeds carrying value N.A.Short Term Fixed $8,000.00 8,000.00 N.A.Short Term Fixed $200.00 200.00 - 6 :.- 8/24/77 3 units Mellon Bank Income Fund Proceeds carrying value N.A.Short Term Fixed $300.00 300.00 $6,231.00 5,292.70 1/16.'73 268 shares Allegheny Power System Incorporated, COrrunon Carrying value Net proceeds 938.30 1/L6/78 400 shares American Telephone & COmpany,COmmon Net proceeds carrying value Telegraph $23,644.91 22,125.00 1,519.91 ~ 2.'~1;7E,250 units Mellon Bank Income Fund Proceeds carrying value N.A.Short Term Fixed $25,000.00 25,000.00 2/22/76 100 shares Monongahela Power Company,4.40% cumulative Preferred Carrying value $6,625.00 ./Net proceeds 4,949.33 1,675.67 2;~:3/7B 514 units Mellon Bank N.A.Fund D -United States Government Securities Carrying value $46,060.85 .::---Proceeds 45,268.20 792.65 2/::8n8 48 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $4,800.00 carrying value 4,800.00 3/16/78 494 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $49,400.00 carrying value 49,400.00 3/2J/18 20 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $2,000.00 carrying value 2,000.00 3 units Mellon Bank Income Fund Proceeds carrying value N.A.Short Term Fixed $300.00 300.00 - 7 - 5/24/73 2 units Mellon Bank N.A. Incone Fund .Proceeds carrying value Short Term Fixed $200.00 200.00 11.'22/78 1 unit Mellon Bank Incorre Fund Proceeds carrying value N.A.Short Term Fixed $100.00 100.00 3/1i7S 2 units Mellon Bank N.A.Short Term Fixed Incom:Fund Proceeds $200.00 carrying value .200.00 11l~3n9 4 uni':s Mellon Bank N.A.Short Term Fixed Income Fund Proceeds .$400.00 carrying value 400.00 1l/2il./30 2 units Mellon Bank N.A.Short Term Fixed Income·Fund· Procee-ds $200.00 .carryilng value 200.00 ~/23/81 ~/'l.3/t.2 1/4/83 4 units Mellon Bank Income Fund ?roceeds ·:arryi19 value 3 unit3 Mellon Bank :ncome Fund Proceeds carrying value :unit Mellon Bank ]ncome Fund Proceeds carryir.g value ~unitE Mellon Bank L'1come Fund ~oceecs <:::trrying value N.A.Short Term Fixed $400.00 400.00' N.A.Short Term Fixed $300.00 300.00 N.A.Short Term Fixed $100.00 100.00 N.A.Short Term Fixed $500.00 500.00 1/3::'/8::37 units Mellon Bank Z?lcome P:oceedS carryin:f value N.A.Fund E -Equity $506.60 367.00 - 8 - 139.60 / q'23/83 4 units Mellon Bank N.A. Income Fund Proceeds carrying value Short Term Fixed $400.00 400.00 3(29/8J 57 units Mellon Bank N.A. Income Proceeds carrying value Fund E -Equity $.80l.05 565.39 235.66 8/24/83 9/14/83 6 units Mellon Bank Income Fund Proceeds carrying value 3 units Mellon Bank Income Fund Proceeds carrying value N.A.Short Term Fixed $600.00 600.00 N.A.Short Term Fixed $300.00 300.00 6/30/84 27 units Mellon Bank N.A. ~nd ?roceeds ·:::ar rying value DF Income Stock $372.35 314.40 .57.95 / 12/2]/84 130 units Mellon Bank fund Proceeds carrying value N.A.DF Income Stock $1,996.35 1,672.97 323.38 / 101.56 / 5/15·/86 11/17/86 $25,000.United States of America,7.875% Treasury Notes Series A-86,due 5/15/86 ~~tured at $25,000.00 C3rrying value 24,898.44 $5,000.United States of America,6.125% Treasury Bonds,dated 11/15/71,due 11/15/86 Matured at $5,000.00 Carrying value 4,996.75 . TOTALS Net Loss transferred to Swnmary - 9 - 3.25 $5,700.86 ,$2,057.94 / / /' 1// $7,758•.80 3/30/7E 10/15/86 lU/15/86 1/6/87 1/6/87 1/4/72 1/~1/72 12/1/75 12/]8/75 1/~.3/76 1/10/77 PRINCIPAL DISBURSEMENTS Transfer to income to cure overdraft Intennal Revenue Service: Tax on profits for years ending 9/30/76, 9/30/77,6/30/84 to 6/30/86 Pennsylvania Department of Revenue: Tax ~,profits for years ending 9/30/76, 9/3U/77,9/30/78,6/3U/82,6/30/84 to 6/30/86 Mellon Bank N.A.: Gompensation as Co-Trustee charged against principal during the period 2/22/72 through 1/6/81 Sherman H.Siegel: Attorney's fee TaI'AL PRINCIPAL DISBURSEMENTS PRINCIPAL INVESTMENTS $7,00Q.General Motors Acceptance Gorporation Demand Note at 100. $5,UOo.United States of America,6.125% Treasury Bonds,dated 11/15/71,due 11/15/86 @99.875,plus charges 10·units Mellon Bank N.A.Short Term Fixed Income Fund @100. 198 units Mellon Bank N.A.Short Term Fixed Income Fund @100. 223 units Mellon Bank N.A.Fund D -United States Government Securities @89.03578299 342 un~ts Mellon Bank N.A.Short Term Fixed Income Fund @100. -10 - $368.05 934.03 586.00 7,950.50 {3 1,000.00'1.----' ~10,838.58 .....-" $7,000.00 4,996.75 1,000.00 19,800.00 19,854.98 34,200.00 1125/77 1/31/71 1/:'8/78 2/24/78 2/23/.78" 3./3/:'8 3/~C/78 12/~]/82 "1./£1183 3/Zl/83 6/23/86 7/2-l;8€ 291 ~nits Mellon Bank N.A.Fund D -United States Goverrunent Securities @90.05452865 720 units Mellon Bank N.A.Fund E -Equity Income @ 11.09654096 285 u1its Mellon Bank N.A.Short Term Fixed Income Fund @100. 500 units Mellon Bank N.A.Short Term Fixed Income"Fund @100. 49 un:ts Mellon Bank N.A.Short Term Fixed Income Fund @100. 2,605 units Mellon Bank N.A.Fund E -Equity Income @9.595653307 $25,0(0.united States of America,7.875% TreasL.ry Bonds,dated 1/6/78,due 2/15/93 @ 98.ll625 $25,OGO.United States of America,"7.875% rreasu~y Notes Series A -86,dated 5/17/76, Jue 5/15/86@ 99.59375 202 units Mellon Bank N.A.Fund E -Equity :ncome @9.894421259 5 units Mellon Bank N.A.Short Term Fixed :ncome Fund @100. 5 units Mellon Bank N.A.Short Term Fixed ]ncome Fund @100. ~units Mellon Bank N.A.Short Term Fixed [ncome Fund @100. i129 units Mellon Bank N.A.DF Goverrunent securities Fund @92.54675800 128 units Mellon Bank N.A.DF Goverrunent S~curities Fund @93.19413800 -11 - 26,205.87 7,989.51 28,500.00 50,000.00 4,900.00 24,996.68 24,515.63 24,898.44 1,998.67 500.00 500.00 800.00 11,938.53 11,928.84 PRINCIPAL CAPITAL CHANGES Carrying Value Mellon Bank N.A.DF Income Stock Fund (forrrerly Fund E -Equity Income)$7,989.511/31/71 720 units Purchased 2i~8/7B 2,605·units Purchased 24,996.68 3,3250 units l32,986.19 3i::0/78 202 units Purchased 1,998.67 3,527 units l34,984.86 11 ::1/83 37 units Sold 367.00 3,490 units l34,617.86 3/29/83 57 units Sold 565.39 3,433 units '"$34,052.47 6/17/83 Increase carrying value to tax cost basis 303.51 3,433 units l34,355.98 8/2V83 Capital gain distribution 110.82 10/5/83 Capital gain distribution 483.05 10/25/83 Capital loss distribution (53.68) 2/2-:'/84 Capital gain distribution 193.50 4/27/84 Capital gain distribution 310.79 3,433 lnits l35,4oo.46 6/30/84 27 lnits Sold 314.40 3,406 units l3S,086.06 6/3(/84 Capital loss distribution (7.22) 6/::C/84 Capital gain distribution 262.01 7/]5/84 Capital gain distribution 874.91 7/Zl/84 Increase carrying value ·to tax cost adjustment 8.50 8/22/84 Capital gain distribution 1,171.42 10/10/84 .Capital gain distribution 744.22 10/13.'84 ~pital gain distribution 128.52 11/21.'84 :apital gain distribution 1,082.70 12/20/84 :apital gain distribution 160.45 3,406 t.:nits ""$39,511.57 12/21/84 130 wits Sold 1,672.97 3,276 lIlits $37,838.60 l/2~/85 capital gain distribution 276.72 2/22/85 capital gain distribution 334.55 3/2~i85 Capital gain distribution 785.62 4/H·i85 Capital gain distribution 972.27 5/211·85 Capital gain distribution 862.94 6/21185 Capital gain distribution 969.05 7/1S/S5 capital gain distribution 430.19 8/~/85 capital gain distribution.226.28 9/9/35 capital gain distribution 289.26 10/8/85 C3pital gain distribution 787.50 10/25/35 C3pitq.l gain distribution 358.81 (:ontinLed) . -12 - 11/25/85 12/20/85 1/22/86 2/24/86 .3/20/86 4/21/86 5/21/86 6/19/86 7/21/86 8/26/86 9/18/86 10/8/86 10/21/86 11/20/86 12/22/86 capital gain distribution Capital gain distribution capital loss distribution Capital gain distribution Capital gain distribution Capital gain distribution capital gain distribution Capital gain distribution capital gain distribution Capital gain distributio~ capital gain distribution Capital gain distribution capital gain distribution Capital gain distribution capital gain distribution 3,276 units 373.28 876.78 (72.60) 894.56 367.39 650.94 642.74 1,292.11 1,598.90 1,419.77 . 1,099.16 5,210.07 355.09 739.73 568.66 l60,148.37 Mellon Bank N.A.DF Government Securities Fund 129 un~ts Ptrchased 128 units PI..rchased 257 un:.ts 6/23/86 7/24/86 8/21/86 9/19/86 10/20/86 11/7/86 12/22/86 "'37 units Capital gain distribution capital gain distribution capital gain distribution Ga?ital gain distribution Ca;>ital gain distribution -13 - $11,938.53 11,928.84 "$23,867.37 80.01 23.03 10.04 36.06 1.17 l24,017.68 INOOME RECEIPTS J.Louis Baker and Mellon National Bank and Trust Company,Executor Estate of Eva.C.Baker,Deceased: 6.33 60.00 3,392.71 3,800.00 8/1/69 11/12/69 2/16/70 6/18/70 8/12/70 11/13/70 2/12/71 3/2/71 5/27/71 8/16/71 8/27/71 11/16/71 12/9/71 5/18/72 Cash advanced Cash advanced Cash advanced Cash advanced Cash advanced Cash advanced cash advanced cash advanced cash advanced cash advanced Cash.advanced Cash advanced cash awarded per Decree dated November 26,1971 at No.63-69-668 in the Court of COmmon Pleas of Washington COunty, Orphans'Court Division $1,577.89 Plus net income since audit Less cash advanced Reserve for Pennsylvania Income Tax $ Less payment on income for year ending 9/30/71 $600.00 600.00 600.00 600.00 600.00 600.00 600.00 2,500.00 600.00 600.00 2,000.00 600.00 /1,170.60 53.67 ,/$11,724.27 Allegheny Power System Incorporated,Common 468 shares 12/20/71 to 12/30/76 268 shares 3/31/77 to 12/29/77 _~erican Telephone &Telegraph Company, :apital 1,200 shares 1/3/72 to 1/2/76 800 shares 4/1/76 to 1/3/77 400 shares 4/1/77 to 1/3/78 ~onongahela Power Company,4.40%Cumulative Preferred :00 shares 2/1/72 to 2/1/78 Pennsylvania Power &Light Company,Common ~OO shares 1/3/72 to 1/1/77 -14 - $3,678.48 452.9.2 $15,432.00 3,040.00 1,680.00 4,131.40 20,152.00 2,750.00 , 1,818.00 3/30/78 United states of America,6.125%Treasury Bonds,due 11/15/86 $5,000.1/11/72 to 11/15/86 United States of America,7.875%Treasury Bonds,due 2/15/93 $25,000.3/3/78 to 8/15/86 United States of America,7.875%Treasury Notes,due 5/15/86 . $25,000.3/3/78 to 5/15/86 Mellon Bank N.A.Fund D -United States Government Securities Interest collected during the period 2/15/76 to 2/15/78 Mellon Bank N.A.DF Government Securities Fund Interest collected during the period 7/15/86 through 12/15/86 Mellon Bank N.A.DF Income Stock Fund (formerly Fund E -Equity Income) Interest collected during the period 2/20/77 through 12/15/86 General Motors Acceptance Corporation Demand Note Interest collected during the period 1/4/72 to 11/30/75 Mellon Bank N.A.Short Term Fixed Income Fund Interest collected during the period 12/18/75 to 9/15/83 Mellon Bank N.A.Automatic Income Cash Investment Interest collected during the period 1/4/83 through 11/29/86 Mellon Bank N.A.Automatic Principal Cash Investment Interest collected during the period 8/31/83 through 11/29/86 Amount transferred from principal to cure overdraft TarAL INQ)ME RECEIPTS ~15 - 4,545.94 16,647.45 16,147.10 4,637.95 876.14 26,205.13 343.03 968.80 161.34 445.91 368.05 ffillL 922.51 10/26/82 7/25/86 10/!5i8E 1l/~Oi86 11/25/86 INOOME DISBURSEMENTS Mellon Bank N.A.: Charge for tax information letters for years 1981 and 1982 Washington County,Pa.: Pers0nal Property Tax for years 1972 to 1986 Pennsylvania Department of Revenue: Tax en income for years ending 9/30/72 to 9/30/79,6/30/81 to 6/30/86 Mellon Bank N.A.:. Compe1sation as Co-Trustee charged against income during the period 2/22/72 through 11/20.'86 TarAL I NOOME DISBURSEMENTS INOOME DISTRIBUTIONS J.Lot:is Baker: Net ir,come payments for the welfare,comfort, 3UppOr:t and education of James Philip Baker ·jurins the period 8/25/69 through 11/26/86 TarAL INCOME DISTRIBUTIONS - -16 - $80.00- 602.77 72.32 5,000.35 $5,755.44 -- _$105,760.95 ,/./~105,760.95 ::..- GOMMJNHEAlTH OF ?ENNSYLVANIA COUl'II'Y OF Washington .) SS J.LOUIS BAKER,one of the above named Accountants,'being duly s~or~acco~ding to law,deposes and says that the disbursements shown in the account have been made to the parties entitled thereto;and that the a:count as stated is true and correct as he verily believes.- Sworn to a~d subscribed before me tr.is Id day of ~,A.D.1987 J'~-Nt-NCY 1.KOSLOSEY,Notary Public ,'-//~~ntley"ille,Washngton Co.,Pa. '~~~MyEommission ExJires July 23,1990 REQUEST FOR DISTRIBUTION Ac:ountant requests that distribution be determined by the Court ir~ac~orda~e witm the Petition for Distribution to be offered in evidence 3t the audi:of ttis account. ,I / .. oQ)l1MONWEAl..TH OF PENNSYLVANIA SS OJUNTY OF ALLEGHENY ARLENE J.PARAS,'Assistant Trust Officer of the MELLON BANK N.A., Successor by merger to MELLON NATIONAL BANK AND TRUST cnMPANY,one of the above named Acccuntants,being duly sworn according to law,deposes and says that the disbursements shown in the account have been made to the parties entitled thereto;and that the account as stated is true and correct a~she v:rily believes. SWorn to and sub3cribed'before rre this :1,j-/i.day of /fp{2-;.;....-,A.D.1987 ~~L~;;Public, DOROTHY V.MATONAK.N;3TARY PUBLIC PITTSBURGi,ALLEGHUY COUNTY IIY COMMISSI~EXPIRES lARCH 5.1990 .mber.Pennsyl'lnl3 A~socBtion of Notarles REQUEST FOR DISTRIBUTION Trust Officer 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 ttis ac~ount.' MELLON BANK N.A. SUCCESSOR BY MERGER TO MELLON NATIONAL BANK AND TRUST cnMPANY Trust Offlcer IN THE COURT OF COMMON PLEAS OF WASHINGTON :OUNTY,PENNSYLVANI ORPHANS'COURT DIVISION IN RE: J HEARING ON PETITION SUR AUDIT,. ESTA'IE OF EVA C.BAKER <l:Z<l:>....J>-enzzW0- ;i ~iBEFOI<E: (!)z~DATE:~ t3 APPEARANCES:oc~~ -0 ....J<l:Uo=>..., J:I:::.\ N enII:wl-II:o0-wII: l-II:=>oo ....J<l:Uit Rose M.Pacilla o Official Court Reporter No.69-0668 Samuel L.Rodgers,J. Wednesday,July 22,1987 Sherman H.Siegel,Esq.,representing the trustees. Thomas o.Vreeland,Esq.,representin the co-trustee and remainderman in th trust. .'0 THE COURT:Th€Estate of Eva C. 2. Baker,Trust for James Philip Baker--J.LJuis Baker &Mellon Bank N.A.,Trustees. MR.SIEGEL: Mr.Siegel? Your Honor please,the You are filing an The trust when it was This grandson is living in this county and tie trustees in this estate are trustees of a testamentary trust created under the Will of Eva C.Baker for the support and ~maintenance of her adult grandson who is ~etarded.The account ~:>...J~is filed here because the individual trustee has requested o~Mellon Bank,the corporate trustee,to resign and he wants the <5f-•~trust transferred to Massachusetts·•Trust ::ompany.Mellon I~~Bank has prepared a petition here for resi~nation and distribution t-- L~of t~e account. if.C ~inco~e from the trust is paid to his fathe~so long as he <:::o~main~ains the custody of the child.:r:f-.I'-~orig~nally created was about $105,000.00 a~d now the market value a:w~of the trust is about $145,000.00.,0.3:ia: f-a:=> 8 'THE COURT:...J«(3ft accmmt for Mellon Bank? o :o1R.SIEGEL: '='HE COURT: Who do you represent,Mr.Vreeland? Both trustees,Your Honer. For both trustees. MR.VREELAND:May it please the 3. COLrt,Thomas Vreeland,and I'm appearing on behalf of the Bakers,the co-trustee and remainderman in the trust.They contacted me and met with me on Monday and indicated this was bei~g presented this morning.We were not aware until this mortling that Mellon Bank in fact is the petitioner asking to withdraw from the trust at the request of the co-trustee and ~the~have attached their consents from the Massachusetts Trust c::3~Com~any,consenting to accept the trust and that's all appended ;;:;;: LL~to Mr.Siegel's petition.The position of the Bakers is thatzc~they have investigated and Massachusetts Trust Company is the I(/)0 ~company they desire the trust be referred to.Since it is tfue State of Massachusetts,it is outside the jurisdiction tr.e Commonwealth. tte United States. .- f-- ~.a:lnf-(/)Ci <i.of (3 Ci •~.In ::c~C\l uia: LU~i'HE CJURT:o~LU a:-:0 Ma 3sachuetts?f-a:::::>oo ..J«~r-~R.VREELAND:LLo However,it is the oldest trust company Why is it being transferred Apparently the Bakers have Evidenced dissatisfaction with Mellon Bank over the years. T.:m CO:JRT: MR.VREELAND: Where do they reside?:.. The Bakers live in BEallsville,Pennsylvania,right here in Washington County.Ar.d 4. thE life recipient of the trust is a retarded grandson of the decedent and lives with his father,the son of the decedent and the father is responsible. THE COURT:.Well,has he been notified and has the father been appointed guardian? ~MR.VREELAND: ~~~the guardian of his son.~Ui~ Yes,the father is z~.THE -COURT:(!<:I~to tihis?:;: Is there any opposition trustee and he is the one that has requested of Mellon Bank The father is the co- How about the father? MR.VREELAND: Does he object? ~c.:~~(/) ~MR.-JREELAND:To my knowledge there I s no «(3§oppo3ition.Mellon Bank has prepared the petition...., I\::N via:~THE COURT: a:oc..UJa: f-a:::>o() ~«(3u:u..o o• =hat they withdraw.The remainderman has not been asked to submi~any documentation as to his consent but I did meet ~ith him along with the father and the remainderman is also in ,,;:-2ccord with the request. 'IRE CC'URT:Will you see that his "-.5. written consent is submitted? MR.VREELAND: THE COURT: in =he Estate of Eva C.Baker? I Ilould. Anybody else interested All right,we'll mark it closed subject to the receipt of the consent of the remainderman. I hereby certify that the proceedings are contained fully and a=curately in the notes taken by me during the hearing in t~e above cause and that this copy is a correct transcript of the same. Official Court Reporter The foregoing record A~~~~""" Samuel L.Ro and directed to be filed. ~25.....a.~of the proceedings of the hearing in the above cause is herebx 0- ~-_appr,oved.....L"iil-VC II--r-C\I ctioa:w.....a:oc...wa:.....a: ='o() -J«<:;.u::LLo ...,~r.....-'1,,-..,, '-.~ J Q!uunty. In the matter of the First and Partial Account of J.Louis Baker and Mellon Bank,N.A.,Trustees ) I ) cnnurt uf cnl11Unwn ·'!tUB uf mU5qingtnn Jftnnsyluuniu <Orp~ans·Q!aurt litrisinn No.63-...:;,6.:..,.9--'6;;..;;6=.8 _ESTATE OF FNA C.BAKER.DECEASED IN TRUST FOR J.1Mfi:S PHIIl..IF BAKER BY THE COURT ADJUDICATION AND DECREE ~.now August /0/',191IT.-,this matter having came on for hear.ng,audit :met distribution and testimony taken;upon due consideration thereof,the bal- or,ce for distribl.tion in the hoods of the Accountant is determined to be $117 ,718.70 or-d :-he account is accordingly confirmed;and it is ordered,adjudged and decreed that the said bal- aroCe be paid OUI by the Accountont in accordance with the schedule of distribution hereto attached and mode a part hereof,unless exceptions hereto,be filed sec.reg.or on appeal token herefrom sec. leg. ~;Z-~SAMUEL L.RODGERS J. SCHEDULE OF DISTRIBUTION PRlNQPA:.. EaIance ?er A~ount t.dcitional debits per Audit Addit~ona1 credits per Audit $112,643.12 4,567.94 117,211.06 176.00 . 117,035.06 L'iCa:w: Ba1cmce oer Account.~dd:..tiolliil.debits per Audit .Addi.ti::mal credits per Audit $406.12 3,679.23 4,085.35 3,401.71 683.64 $117,718.70 $117,718.70 'Vd ··O~N01~NIHS'1M ~ll!M JO B31S\~3B ...' ., J ' 'I;" t > 24,036.30* 64,697.69* .'~...~,.~,'" .. '-~ Adjudication and Decree -Page Two E3tate of Eva C.Baker,Deceased in truEt for James Philip Baker No.63-69-66E: Attcrney:.Sl-.erman H.Siegel,Esquire &lance awarded as follows: Bala"1.ce carri=d forward TO:Jaces Louis Baker,Individual Trustee and The t:1assachusetts Company, Incorporated,Successor Corporate TrLstee per Order of Court,balance awarded e.s follows: ,PRINCIPAL ·.Barrl: !United States of America,7.875% Treasury Bonds $25,000~due 02/15/93 $24,515.63 ~ds: Mel:"on Bank,N.A.DF Goverrunent Securities Ftmd 2'::7 units Mellon Bar~k,N.A.DF Income Stock Ftmc 3,276 ur.its $117,718.70 Cash I:r:or1E Cash 3,785.44 117,035.06 683.64 $117,718.70 NONE "k The Funds vrill be sold prior to final distribution. -2- ;.t;, I ~N:fl'\~.," " <, (; '\- ·...£~.,.,- "<~:'•••:;•fr}•• '~: .!10;' No.63-69-668.~_.__.----_..--._-...--.--_.---_.-_.- In the motter of the First and Partial Account of J.Louis Baker and Mellon Bank,N.A.,Trustees of Estote of FNA C.BAKER,DECEASED IN TRUST FOR JAMES PHll..IP BAKER !\iljubitntinn aub Iltrrtt ====-==========":.- Sherman H.Siegel,Esquire ~2 ~J..J '.1 IN THE MATTE~OF THE ESTATE OF } EVA C.B1U<ER "~-------'----'--~ DECEASED: IN THE ORPHANS'COURT IN A:olD FOR WASHINGl'ON COUNTY.PENNA.,,. 63-69-6"68 ~,L.-f ~~NO.--'-_-'-"--__-'--'-_ KNOW ALL MEN BY THESE PRESENTS.THAT J.Louis Baker and Mellon National Bank and Trust Company J.Louis Baker and DO HERESY·AC KNOWL.E:lGE TO HAVE RECEIVED FRO,.yMELLON NATIONAL BANK AND TRUST C.oMPAN~~",--,E==x"",e",-",c,""u",t~o~-",-r-,,s7-;-__--:_ One H,m:lredFive Thousand Five Hundred Eighty-Two and 33/L09$105,582.33 )DOL.L.ARS r IN ~UL.'I...OF TH::AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHAN"S'COURT OF WAs:,:jINGTON COUNTY.PENNSYL.VANIA MADE AT ...0.--=6~3_-.><..6.L.3_-.><..6=6.><..8 _ WITNESS·MV HANO AI'oD SEAL."THIS__7-'-'YL..'--'-'-~__DAY OF_-'£>=-.:..~==lS_.1L. ~SEAL CompanBy:llon~~andTrust Trust O£:icer W.8282 \L\ NO.63-69-668 ORPHANS'COURT ESTATE OF EVA C.BAKER .. Securities "Principal Cash ('Income Cash: Advanced per Audit On Hand per Audit 90,296.63 7,007.81 6,700.00 1,577~89 105,582.3'3 ,~.~.~.... .-.\...-.-,.- C'lr~·'(4 DOCKET .PAGE._ "" RECEIPT '"FROM J.Louis Bak~r .and Mellon' National Bank and Trust Company " TO c. J.Louis Baker i:md Mellon National Bank a:r:td Trust Company FILED /.19j - " -:' ::::;..1~ J/'"\i"1 c: 'en ~en::c c.n fJ -'~.~:'.::~. -;..- ::::>C'.;::::-1'-: C)......-;,o ::::':;..'.r-.... -0 \~'.sp(fl .•....l ''{,j..•..~ ou-: '~~ r-'~~J 1·,'0' ,c, '.; :J,..----:.;...:.-_~...;O.._:__------------~-___:---:..-----......-...., III'THE MATTER OF THE ESTATE OF EV.A :::.BAKER,DECFASED IN TRUST FOR} J..A.MFS ?HIUIPBAKER---------_..._------~---------------~:---- '.Washington'IN ~E ORPHANS COURT IN AND FOR _ CouNTY.PENNSYLVANIA 63-69":668NO.------------- Jarries Louis Baker,Individual Trustee and The Massachusetts KIIOW ALL MEN BY THESE PRESENTS,THAT ~.!!P_C¥.1X.!__~~_·_~__~~~~_<:~_~<?!:~~<?:J.??~~~~__~~~!:~. _ ACKNOWLEDGES TO FAVE RECEIVED FROM Mellon Bank M.A..~~~t~e:._._ _ ,._.___ _ One Humdred Seventeen Ynousand Seven Hundred Eighteen 70/100 117 718.70-~-.--.---..-----.----------($------,--------...1 DOLLARS Cash amd Securities IN FULL OF THE AMOONT AWARDED UNDER THE DECREE OF THE ORPHANS'COURT AT THE ABOVE NUMBER AND TERM. THE MASSACHUSEITS COMPANY,INCORPORATED, ..suc,'~,Corp~e Trustt:-.)'".By.(.t~~V"r_ WrTNI:SS MY HAND Al\oD SEAL THIS ~~~~DAY OF~-----~~-~~-e:~~:::-_.19_~Z __. \, WITNI:SS TR·126i Re".(1/73) NO.__63-69-668--------------~------------------------ ORPHANS'COURT ESTATE OF FRA C.BAKER,DECEASED IN TRUST FOR JAMES PHILLIP BAKER DOCKET _~..PAGE _ RECEIPT' FROM :James Louis Baker,Individual Trustee and The Massachusetts' Company-,Inc.,Successor ~ii5oJrat:e--1t~t~e------------------- TO .Mellon Bank,N.A.,Trustee -\ co:e:::o -..Jl>rn 2.(f)0 c.':::0:r:(f)c=:rn--j ~G"):z:in -G)::c en Cf'-4 -lOcrn:z:,CJ ::::00:[3 fT1 ::j~;::-..,..J::r-oCf)CJl>-en FILED'_19 "_ 7 " .., '...,.' '" .1 •. '!t .' .'........."';-. ., ~.... '/ ...~~l .'. IN T~OOURT OF COMMON PLEAS OF WASHINGTON OOUNTY,'?ENNSYLVANIA HI £E:THE ESTATE OF EVA C.BAKER,DECEASED TRUST EOR JAMES PHILIP BAKER ORPHANS I OOURT DD;ISION No.63-69-668 PETITION FOR DISTRIBUTION ACCEPTANCE OF RESIGNATION OF MELIDN BANK,N.A.AS CO-TRUSTEE, DISCHARGE FROM LIABILITY,AND APPOINTMENT OF SUCCESSOR CO-TRUSTEE Counsel of Record for Petitioner: Sherman H.Siegel.Esquire Pa.1.D.No.0549:5 215 Washington Trust Building washington,Pennsylvania 15301 (412)228-8818 :PETITION FOR DISTRIBUTION,ACCEPTANCE OF RESIGNATION OF MELLON BANK,N.A.AS CO-TRUSTEE,DISCHARGE FROM LIABILITY,AND APPOINl'MENT OF SUCCESSOR CO-TRUSTEE ro THE HONO:eABLE,THE JUIX;ES OF SAID COURT: The Petition of J.Louis Baker and Mellon Bank,t".A.,SUccessor by Met-ger:to M~llon National Bank and Trust Company,Trustee~in the matter captioned or the facing page,respectfully represent: 1.Eva C.Baker died May 26,1969,leaving a Last Will and Testament dabed December 14,1963 and COdicil thereto dated January 17,1968,true and cor:.rect.copies of which are attached hereto and marked Exhibit "A".Said Will cnd COdicil /lere dUly probated and remain of record in the Office of the Fegist~r of ili11s of Washington COunty,Pennsylvania in Wi 11 Book Volume 108, I=a9=124. 2.The Testatrix provided under the terms of her Will and COdicil, int-=r alia,a.s follows: WILL ft •••FIFTH:All the residue of my estate,real and personal and Wherever situate,I give,devise and bequeath to J.LOUIS BAKER and MELLON NATIONAL BANK AND TRUST COMPANY,IN TRUST,NEVERTHELESS,for the following uses and purposes: (A)The Trustees shall hold,manage,invest and reir-vest said Trust Estate and shall distribute tr.e net income (hereinafter called "Income")and princiPal from time to time as follows: -j.~ , (1)The Trustees shall distribute as much ~f the Income and principal of the trust as may in thei~opinion be:advisable therefor,for the welfare,comfort,support and education of my grandson,JAMES PHILIP BAKER.so long as he shall live.It is my intention,and it is the pu~se of this trust,that my grandson,JAMES PHILIP BK<ER,shall be maintained in a good home in the care of pe:sons who will take a personal interest in his comfort and welfare,and the Trustees are authorized to use the proceeds of this trust to exhaustion for this purpose.The Trustees are further authorized to distribute any surplus income which may not be required for the rnainten~nce and su~port of my grandson,JAMES PHILIP BAKER,at s~ch times as the corporate Trustee may in its discretion dEem proper to my son,J.LOUIS BAKER•••." CODICIL "•..So long as my son,J.Louis Baker,maintains my grandson,James Philip Baker,as a member of his household, I direct that all income from said Trust Estate shall be pai..:J to the said J.Louis Baker." WILL "..(2)The corporate Trustee may also distribute eitier surplus income or principal to my son,J.~UIS BAK~,or for his benefit,in the sole discretion of the corporate Trustee for emergency medical eXPenses of my son and members of his immediate family,or to assist in his maintenance and support." CODICIL "..Fifth (A)(3):Upon the death of my grandson, James Phi lip Baker,or upon my death if he fails to survive me,the trust shall continue and the trustees shall distribute the income quarter-annually for the be~efit of my son,J.Louis Baker,for so long as he shall live. Fifth (A)(4):Upon the death of my grandson,James Philip Baker and my son,J.Louis Baker,this trust shall terminate (provided my grandson,Larry Joseph Bakec,shall have attained the age of thirty (30)years),and t.:1e entire prin=ipal balance then remaining,plus any accumul~ted and undistributed income,shall be transferred and Jdelivered to my grandson,Larry Joseph Baker,or to his issue,:;>er stirpes,if he is not then living.In the event Larry Joseph Baker has not attained the age of thirty (3D)years at tne death of my son,J.Louis Baker,and my grandson, James Philip Baker,then such trust shall continue for the benefit of my said grandson,Larry Joseph Baker,w:th the incore to be paid over to my grandson,Larry Joseph Baker, unti~he attains the age of thirty (30)years,at vhich -2- tine said trust shall terminate and the balance rernalnlng therein be delivered to my said grandson,Larry.Joseph Baker,or to his issue,per stirpes,or to his issue as stated above in case of his death before attaining the age of thirty (30)years.." WILL "••(G).The corporate Trustee may resigr.at any tine by petitioning a court of competent jurisdiction to designate and appoint a successor corporate Trustee.In case of the merger or consolidation of the corporate Trustee,the resultant company shall become successor coqporate Trustee hereunder without notice to any patty.• .." 3.The funds coming into the hands of your aCCOU-"ltants consisted of ~i"lcipal ca3h and securities in the amount of $97,023.19 and income cash in the amount 0:$11,724.27 awarded to them by Decree of Your Honorable COurt dated Uovember 26,1971 filed at Number 63-69-668 followinq the Audit of the First ~nd Final Account of J.Louis Baker and Mellon National Bank and Trust Compa~',Executors of the Estate of Eva C.Baker,Deceased. 4.James Philip Baker,grandson of the Testatrix,is living and of a~e.{he net income of this trust fund is paid to J.LouiE Baker,father of tile sa.i.d James Philip Baker for his welfare,comfort,suppcrt and education dLrling jis lifetime so long as said son resides with him. 5.By letter dated September 29,1986,a copy of ~hich is attached hereto and marked Exhibit "B",J.Louis Baker,CO-Trustee,~as requested the resi3nE~ion 0:Mellon Bank,N.A.as COrporate Trustee and t3e appointment of ~sacr~setts COmpany,Incorporated in Boston,Massachusetta,as Successor Cocporate Trustee. 6.massachusetts COmpany,Incorporated has expressed a willingness to serv:as Corporate Trustee and their Acceptance of Trusteeship is attached 3e=eto ~d marked Exhibit "C". -3- ....~I.I'l ?;l C-.c:C'F :2 ~t·~. ".t~'-.4 e IN ~: Q...!f; I'\J ":1 Gl I 7.Petitioners filed their First and Partial Ac(~ount with the Clerk )f Your Hon~rable Court on April 29,1987 and notice of tme filing of the ~ccount and of the time and place of Audit has been given to J.Louis Baker an~tc Massachusetts Company,Incorporated. 8.Receipts and disbursement3 since the filing of the Account and ~he p~esent balance for distribution are att3ched hereto end marked Exhibit -0'. 9.8y filing tne Account and Petition for Distribution,Mellon Bank, M.~.13 forrrally tendering its resignation as Co-Trustee and upon approval of the Petition for Distribution,prays that it may be discharged from further liaoility and responsibility as Corporate Co-Trustee. WH~EFORE,your Petitioners pray that the Account presently before the:Coort be-confirmed,that the resignation of Mellon Ban~,N.A.as co-rrustee ulder the Will and Codicils of Eva C.Baker,De:eased in trust for J3m~s Philip Baker be accepted and Mellon Bank,N.A:.be discharged from fjr:her liab!.lity for its performance as Co-Trustee and Massachusetts Company, Incorp8rated be appointed 3S Successor Corporate Trustee. and Mellon Bank,N.A.,Successor by Merger to Mellon National Bank and Teus t Company .Il?~'J...4:....c:::~~::;;;.~.7a"':"n-'t~Trus t Of f i:-"c-e-r- Trustees under the Will and Codicil of Eva C.Baker,Deceased in Trust for James PhilLJ Baker AJ~:JW8 jrb:Ju1y Term,1)87 -4- I l j :1 I,EVA C.BAKER,of the Bo-roug~of Beallsville,Washington County,Pennsylvania,being of s:omd rr.i.nd,memory ,and understanding,do hereby make and publish this my Last Will and'Testament,hereby revoking all Wills by me at alW t'ime heretofore made. FIRST:I direct that my Executors hereinafter named shall pay. all of my just debts and funeral expenses as soon as convenient after my decease. SECOND;I give and bequeath the sum of FIVE THOUSAND AND NO/IOO ($5,000.00)DOLLARS and all my tangible personalproperty,together with policies of insurance thereon,to my son,J ~LO'UIS BAKER,including specifically my automobile and any household goods which he may select. THIRD:I give,devise and,bequeath to my grandson,LARRY JOSEPH BAKER,the house and lot in which I now reside in the Borough of Beallsville, Washington County,Pennsylvania,and the household furniture and Curnishings therein which h'!-ve not been selected by my son;-J.LOUIS'BAKER.In the event that m}'said grandson,LARRY JOSEPH BA1<ER,shall be a minor at the time of my death"then I name,constitute and api'0int my son,j.LOUIS BAKER, as testamentary guardian of the estate herein devised and bequeathed. "ito-·• -'}O:l;lRTH:I give,devise and bequeath',to my son,J.LOUIS BAKER, ~~,\' if he survive s Ihe;---J~at,certain tract of land si tuate in Centerviile Borou~h, ~- Washin~tonCounty,Penns)"lvania,containing forty-five (45)acres more or Ie:;!;, known as the Theakston Farm,purchased from Linni::E.The:lkston by de(:d recorded in the Recorder's OCfice oC Washington County in Deed Book 10-13, Page '625. EXHIBIT "A" ,I I , FIFTH:Allt~le residue o{my estate,real anlJ personal and wherever situate..I give.,devise and bequeath to J.LOUIS BAl<ER and MELLON NATIONAL BANK AND TRUST COMPANY.IN TRUST,NEVER- THELESS.{or the {oll~wing uses and purposes: (A)The Trustees shall hold,manage,invest and reinvest said Trust Estate and shall distribute the net income·(hereina!ter called "Income") and principal from time to time a.s follows: (1)·The Trustees shall distribute as much of the Income and principal of the,trust as may in their opinion be advisable therefor,for the welfare,comfort,support and education of my gra~dson,JAMES PHILIP BAKER,so long as he shall live.It is my intention,and it is the purpose o{ this trust,tha.t my grandson,JAMES PHILIP BAI<ER,shall be maintained in a good home in the care o{persons who will take.a per.sonal.interest in his cc.mfort and welfare,and the Trustees are authorized to use the proceeds of th.s trust to exhaustion for this purpose.The Trustees are further authorized to distrib~te any surplus income wh·ich may not be :'equir~d{or the maintenance ani support of my f;randson,JAMES PHILIP BAKER,at such times as the co.:porate Trustee may in its discretion deem proper to my son,J.LOUIS BAKER. (2)The corporate Trustee may also distribute either surplus ..Inc::>me or principal to my son,.T.LOUIS BAKER,or for his .benefit,in the sob discretion of the corporate Trustee {or emergen:y medical expenses o{my son and me;nbers o{his immediate family,or to assist in his m\intenance and sUJ>?ort. (3)Upon the death of my grandson,JAMES PHILIP BAKER, or \.pon my death i{he {ails to survive me,the trust shall continue and the Trustees shall distribute the income quarter-anilually {or the benefit of my SOil, -2- II I II j ; i J.LOUIS JJAKI::n,for 1;0 long a6 he shalll1ve,and then to m'y &01"6 wiCe, MARY BAKER,,mtH her death or remarriage. (4)Upon the death .()f the last survivor of my grandson, JAMES 'PHILIP BAKER,my son,J.Louis BAKER,and my son's wife, ..~RY BAKER,or upon the remarriage of Mary Baker in the event she sur- vives said son and grandson,this trust shal~terminate and the entire principal .balance the~remaining,plus any accumulated and undistributed income,shall be transferred and delivered to my grandson,'LARRY JOSEPH BAKER,or to his issue,per stirpes,if he is not then living.In the event Larry Joseph Baker is not then living and has no issue surviving,the remainder of the Trust Estate shall be transferred to those .parties who would be entitled thereto if l'had been seised thereof and 'had died at that time intestate and domiciled in the Common- wealth of Pennsylvania. (5)As used herein,the terms..llchild","children"and "issue" and similar terms shall include adopted children,regardless of the date of :adoption,with full effect as if they we re the natural children of the adopting parents. (B)If any beneficiary entitled to receive a share of principal here- under shall be a minor,such share shall not be ~istributed to him or her,but shall be retained by the Trustees until the beneficiary attains majority,at which time the principal shall be paid to him or her free of trust.During such minority, the Trustees shall pay so much of the Incom.e and principal as they deem advisilble f~r said minor's welfare,comfort,recreation,support and education to the person having custody of him or her,without liability o~the part of the T:-ustccs to see to the applkation theren{,or shO\l1 use it direct (or f:\\ch purposes,and shil11 add the remaining Income to principai,to be invested as such.lC such. bencCicia~ydies while a minor,the Trustees arc authoriz'cd in their discretion to pay part or all of his or her funeral expenses,and the remaining pdncip:11 f:hali be paid to th"pe:-sons cntitkd to his or her person"l ert:lte;PH()\IJJ)J~I) -3- ; ! I II II II: ! ii, iI i •.-..._._.-._-_..__..._--._..._-.....__..'- however,t~at,the share thus i.Iccruinl::to the IJl'lIdici.1 r)'of ;Ill)'othr.r trllst!ll:rCUIl(!cI' ,, I5hall be added to such other tru6t, (C)The interests or the,beneCiciari~8hereunder 6h;l11 not be subject to'anticipation or to voluntary or involuntary alienation;and the principal and :ln~ome shall be paid by the Trusteeli di~ect to or for the usc'of the b~neficiary entitled thereto,without regard to a~y aSliic;nment,order,allachmt'nt Or claim whatever',' '".Ii ".-,.-"lDi-'Iric'On'le,'ac:crued on any property ~eceived by.the.Trustees ('ither at the inception of the trust or as an addition thereto shall be tr~ated ali income.-.' and not as principal.Upon the death of any beneficiary or Income,allY undis- tributed Income then held by the Trustees for suc.h beneficiary shall be paid to :the person or perlions for whose benefit the principal producing liuch Income is -continued in trust or to whom it is distributed und~r th'e t~rms hereo!.Corporate -distributions received by the Trustees in the .,liha res of the distributing corpora- 'tion,regardless or the number and however described or designated by the dis- iributing corporation,shall be deemed principa.~. /' (E)In the administration or the trusts herein created,the Trustees Bh~il have).in'addition to and not inlimitation of any authority given to them by law and without the necessity of obtaining the consent of any court,(the following powers:to accept in distribution o~my estate and to retain investments and property which are a part or my estate;to invest and reinvest the principal of the Trust Estate in any kind of property,real or personal,or part interest there- in,without being restricted to investments which an,legal for trust funds;to give options for sale~,l~ases and cxchan~es)to borrow moncy;to sell,pledge, exchange or mortgage an}'real or personOlI properl)';to compromise claims;to lease real or per60nal property {or terms exceeding five (5)years;to join in or oppose the mergc'r;consolida~ion,reorganization or readjustm",nt of the Hnancial structure of any firm or corporation in which the Trust Estat",m;l}" -'1- ·jurisdiction. hilve all interelll;to car~y llccudlicil III lhc 1I.'mc o(a 110',tine,,;alld to dls- t~ibute the Tr tEllusstateeitherillC.l~h or III kind. (F)As betwc~n the Trustces,thc corporate Trustee shall perform an ministerial and adr.'linistrativ~dutll-s,Includlll&the kcepiliC or books and r-ecords,acting as custodian o(the trust p'ropetty and preparing all neces sa'ry tax returns.i'he individual Trustee sh:lll have (ull power and authority to .delegate {rom time to time to the corporate Trustee by an InEtrument in writing a~y or all of.said individual Trustee's rights,powers and dllties hereunder to the end a~d purpose that the corporate Trustee ~ay be ena':>led to act in al.l respects {or both or the Trustees hereunder during·the term (·f such delegation. In.case of the death,resignation or incapacity of the individucl Trustee,no s~·ccessor shall be appointed,and the corporate Trustee shal:'have all powers and duties herein given to both Trustecs. (G)Thc corporate Trus.tee may resign at any ti'mc by petitioning a court of competent jurisdiction to de.signate and 'appoint a suco::essor corporate TlNst.ee.In case of the merger or consolidation of the corpo::ate Trustee,the :resultant company shall become successor cOl'porate Trustee·hereunder with- II.. ou~notice to any party. (H)The corporate Trustee shall be entitled to receive annually co:npenSltion (or its services hereunder in accordance with its schedule of.'. co:npensation currcntly in effect when the services are perfonned,but not in excess of such compensation as would he approved by a court of competent 1 FIFTH:1 appoint my son,J.LOUIS BAKER and M'::LLON NATIO~AL .. BANK AND TRUST COMPANY Executors of this my Last Will:and Testal·.,cllt ane.direct that the}:retain as counsel to advise them in the aW:llinistration of my estat~,Sherman H.Siegel,Esquire,who has·reprcsentecl:.my husbar.d ilnd me for many years and is familiar with my afCairs. -5- -"--------.··-------c ,.......r· SIXTH;.Ii any prOpcrly (ollll:r 111.111 1.1111:11•1"pr.rroo:l.,l properly)a~ to ",.'hich I am entitled to appoint a G\I.'rdi.,1l ~1I,)11 p.\IOn (rc~ot truro!to a millor h,':J'eason of my death,~appoint MELLOl'l'ATlo':'-:AJ..UAl'K Al':D TRUST COM- P_·L'NY guardian of the estate of said ",inQr "Ii to .6uc:h prope l1y,'lu!hori7.ing su~h g-~:£~dian,in its sole discretion and without ordcr oC court,to're~aln such I'roperty k r..ind or to sell the same,giving good title to any real cst:l:lc,to invl'&t and re- i.r:-7~St in stocks,bo'nds or other investments'whhout 'being limited to inve!;!. ;..~"."..~:::......... ree:nts.'Y~hich are ·legal for a minoris funds ilnd 'to usc both in,=o~e and principal {Oo::-the minor's welfare,comCort,recreation,support and education,including P ~e?aratory,college and post-graduate or professional trair,ing. SEVENTH:I direct that all'estate,inheritanc'e and other taxes in the n:tt::lre thereof,together with any interest and penalties ther·~on,becoming pay. a':>l~because of my death with respect to the property consti":Uting my gross e itzte for death tax purposes,whether or .not..such property.passes under this Vi.ill,shall be paid from the principal of my residuary estate passing under ~ticle FIFTH hereof;and no legatee or devisee or any pers:>n having a bene- fi=ial interest in any such property,whether under this Will or any Codicil t}-ereto or otherwise,shall at any time be required to refunc any part of .such taxes.In the absolute discretion of my Executors,Buch taxes may be paid iMmediately,or the payment of taxe s on futu re or remainde:-inte rests mi!y be postponed until the tim~possession the reof accrue s to the beneficiaric s,in which c"ent such taxes shall be paid by the trustee out of the princ:p~of the trust !:ub- ject thereto. IN WITNESS WHEREOF,I have hereunto set my hJnd and seal .6- ._---_.-_--:__---•...-,----..-'.. :his Signed,scaled,plblished and dcclaredby EVA C.BAKER,the Testatrix abOve namcd,as and {or her Will in the presencc.of us,who,ilt Jaer request,'in her prescnce and in the prcsence 6{each other,have hcrc- .nto subscribed Our names as witnesses hereto•. "\;<t ,()' Addrcss;,_.'_"-_'".;..'"":"...~;:.;..._i--:-._r-_,_._....;..:~:--,-',.:--,_._....;._ :.~:.). -7- • , CODICIL NO.1 .:I,EVA C.BAKER,of the Borough of Beallsville, I Washington County,Pennsylvania,do hereby make and publish this r as Codicil No.1 to my Last Will and Testament dated December 14, 1963.I I"1.I hereby revoke Paragraph SECOND of my said J.Louis Baker,the sum of Ten thousand and no/100 ($10,000.00) dollars,the automobile which I may own at the time of my death and such items of my household furniture and furnishings as he I give and bequeath unto my son, I.give and bequeath unto my grandson,THIRD: I hereby revoke"·Paragraph THIRD of my said SECOND: 2. follows: may select. II Will dated December 14,1963,and in lieu thereof provide as .1 follows: 'I '!l 'I:"~!;:1 !jI;;i :1 !~l~.Will dated December 14,1963,and in lieu thereof provide as ; .!~""~, :.Larry Joseph Baker,the sum of Five thousand and no/l00 ($5,000.00) E dollars.·1 (SE1\L)<-',. I f --:-:'"J I give and bequeath unto my sister, I hereby revoke Paragraph FOURTH of my said ITEH 1: 3.ill .., ;11ii Will dated December 14,1963,as I have conveyed the tract of 'II.~land referred to therein. I","~4.I hereby add the following paragraphs to :!.my said \'1i11 dated December 14,1963::i;!i:ij !,Thelma King,the diamonc ring which ·r purchased from the Estate I!of my deceased brother,Reverend \'1 a1ter B"Reed.I;, r:,I~~ I I III j I· I EXHIBIT "A" .\ I ITEM 2:I give and bequeath ·unto Judy King, II·, I·~y nephew's daughter,my birthstone ring consisting of a ruby surrounded by liltle diamonds •. ITEM 3:I.direct my Executors hereinafter named to sell my residence property in the Borough of Beallsville, Washington County,Pennsylvania,and all the household furniture and fur~ishings therein (except such items as my son,J.Louis Baker,shall have sel~cted)at eithe~private or public sale as .in the sole jUdgment of my said Executors shall be·in the best ! i .interest of my Estate and the proceeds therefrom shall fall into .!the residue of my Estate and be disposed of und~r Paragraph FIFTH of my said Will as modified by this Codicil. 5.I hereby supplement P~ragraph FIFTH (A)(1) of my said Will dated December 14,1963,by adding thereto the following: I hereby ·revoke Pa!agraph FIFTH (A)(3)of So long as my son,J.Louis Baker,maintains 6.'. t:,my grandson,James Philip Baker,as a member of his .household,II;.'i direct that all income from said Trust Esta·te shall be paid to".l..the said J'~Louis Baker.;:-"" ji·1 :j ":, ;imy said Will dated December 14,1963,and in lieu thereof provide Upon the death of my grandson,FIFTH (A)(3): ,I as follows: :1 :!James Philip Baker,or upon my death if he fails to survive me, ., ·~!the trust shall continue and the trustees shall distribute the !:.. ;!income quarter-annually for the benefit of.my son,J.Louis ·Baker, :for, i! .it:i i:myI,!i·il I, IiilI,I;:i so long as he shall live. 7.I hereby revoke.Paragraph FIFTH (A)(4)of said Will dated December 14,1963,and in lieu thcr~of provide p.'.13 "".A.~.,-J... I II,I' :1 j' 8S follows: set my hand ,1968 . IN WITNESS WHEREOF,I hav.e her.eunto tl-I.i1",\day of··_·.'"t"tl,(~(// .J In all other respects,I hereby ratify and confir~ i; FIFTH (A)(4):Upon the death of my I grandson,James Philip Baker and my son,J.Louis Baker,this !\i • 1 '\'trust shall terminate (provided my grandson,Larry Joseph Baker, shall have attained the age of thirty (30)years),and the entire,!\'!I principal balance then remaining,plus any accumulated and un- II distributed income,shall be transferr;d and deliveredto.my II grandson,Larry Joseph Baker~.or to his issue,per stirpes,if. I!he is not then li~ing.In the event Larry Joseph Baker has not It U..attained the age of thirty (30)years at the death of my son,I:I!J.'Louis Baker,and my grandson,James Philip Baker,then such 11 :,trust shall continue for the benefit of my said grandson,Larry I'i!ii Joseph Baker,with the inc~me to be paid over.to my said grandson, II!i Larry Joseph Baker,until he attains the age'of thirty (30)years, ;1 •:1'at which time said trust shall terminate and the balance remaining I:therein be delivered to my said grandson,Larry Joseph Baker,or :j to his issue,:per stirpes,or to his issue as stated above in I:II case of his death before attaining the age of.'thirty (30)years. :!..' j!:1i:!i my .said Will da~ed December 14,1963,hereby revoking all Codicils "H·heretofore executed.•! "Iii! 11 and seal this !I:, !:II:! \HTNESS 'J i~Signed,sealed,published and declared by the above-named,EVA C. "BJ\KER,as and for Codicil No.1 to her l.ast t-:ill and Testament,!l in the presence of us,who have hereunto SUbscribed our names ati:her·request as witnesses thereto,in'the presence of the said:i Testatrix and of each other.,1//",./;.i 11 f A'~/II,L0·'t}·c(.(.C(:L<.(",\.Ie ~t ((it ( Ii 0 J I:J I .(! :1 +UTkJ~~~.~",-,·,,+--_\H'!'f'.lr.SS :1 " Box 7 Beellsville,PA 15313 September 29,1986 Mrs.Arlene J.Paras Assistant Trust Officer Mellon Bc.nk N,A. [One Mellen Bank Center :Pittsbur@h,PA 152.58-0001 :Baker,E'.ia C.for James -Account No.261-156 Dear Mrs.Paras: After considerable thought,it is my desire to have Mellon Bank resign as Jorpomte Tnlstee by immediately petitioning the colIZ'l'ts,and to have the Masscu:husetts Co.,Inc.,99 High Street,Boston,MJ!02110,named as suc~eSSOl:Corporate Tnlstee.Please refer to your letter dated June 24, 198·)concerning this rna.t ter• Ple·:l.Se send me an up to date list'of all assets of the "trost,which are to 0Je soli thro Anchor National Financial Services,Inc.,the broker- ·3.ea.2er representing me. "1r.Maur1~e F.Lesses of the Massachusetts Company has requested that t.he proce3d.s of the .sale be forwarded to him along with a copy of the accountiIl6 of the trust since the last accounting proof given to me. I would also appreciate copies of all correspondence 'With regard to the :?et~tion for the court,and any other pertinent information. :w~ll be away for three weeks and ask that you send all correspondence -:'0 Suzanne Burrell,Anchor National Financial Services,Inc.,R.D.#One, Box 99A,Scenery Hill,PA 15360 during my absence.He.t'telephone number ~s L.12 ~5-6190 and she has my permission to call and discuss this matter. ':'har.k you for your prompt·cooperation. Sincerely, J.l()uis :E:a.ker Co-'I:tustee eCI Suzar~e Burrell Maurice Lesses CERTIFIED !MAIL #P 745 766 704 EXHIBIT "B" IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION [n Re:Estate of Eva C.Baker, Deceased ) ) ) No.63-69-668 ACCEPTANCE OF TRUST Mellon National Bank and Trust Company,now Mellon Bank,N.A.,was appointed Trustee of the Trust created under Article FIFTH of the Will of Eva C.Baker dated December 14, 1963. The Co-Trustee of the Trust,J.Louis Baker,has ~equested the Trustee to resign in favor of The Massachusetts Company,Inc.Mellon is willing to resign and,pursuant to Article FIFTH (G)of the Will,has petitioned the Court to app~int a Successor Corporate Trustee. NOW,THEREFORE,The Massachusetts Company,Inc.,if so app~inted by the Court,hereby agrees to accept appointment as Suc=essor Corporate Trustee of the Trust created under Article FIFTH of the Will of Eva C.Baker dated December 14,1963,and agr:es to perform all the duties incident hereto. Dated this /tE day of June,1987. ATT::ST:THE MASSACHUSETTS COMPANY,INC. EXHLBIT "c" STATE OF MASSACHUSETTS ). ) COUNTY OF SUFFOLK ) On this ~day of June ,1987.,------------ before me,a Notary Public,personally appeared.__...;:..M.:..:a=..;u::..;r=-l=.·c.=...e.::.-.=...F...;:...--=L:....:e:....:s:....:s:...:e:...:s~,who by me duly swo~n deposes that he is a Senior Vice President of The M3ssachusetts Company,Inc.and that the seal affixed to the within instrument is the seal of said association and that said instrument was executed and sealed on its behalf• .;,~.In wi tness Whereof,I hereunto set my hand and official., seal.---.- \.' ., r.':y Commi 3sion Expire s:MAUREEN.E..McOEED,Notary Public My CommiSSion Expires Feb.4,1994 ESTATE OF EVA C.BAKER,DECEASED IN TRUST FOR JAMES PHILIP BAKER Account Number 261-156 l.eceipts and disbursements since filing First and Partial Account through June 30,1987 Balances per Account PRINCIPAL todd: '04/'!1/37 Ee110n Bank,N.A.DF Government ~ecurities Furid: Iistribution of capital gains, 5S fo]lows: C1/22/87 $ i':'3/19/87 CA/21/87 .30 16.57 1.75 "$112,643.12 18.62 06/]~/87 I1e11on Bank,N.A.DF Income S"tock Furid: Oistribution of capital gains, as follows: 01/22(87 02/23/87 03/19/87 0~/21/87 OS/21/87 05/19/rJ7 Less: 05/05/87 Sherma~Siegel,Esquire: Reimbu~sement for filing First and Partial Accourit 250.36 811.40 " 1,527:44 "400.82 1,078 ..42 480.88 4,549.32 117,211.06 176.00 117,035.06 I]l:JCOME " Add: United States of America Treasury Bonds,7.875%due 02/15/93 $~5,000~08/15/86 to 02/15/87 ME:11on Bank,N.A.DF Government SE:curities"Furid: I~terest collected during the pEriod 01/15/87 through 06/15/87 EXHIBIT "D" $406.12 984.38 881.49 Mellon Bank,N.A.DF Income Stock Furid: Incooe earned during the period 01/15/87 through 06/15/87 Mellon Bank,N.A.Automatic Principal Cash Investment Service: Income earned during the period 11/3(/86 through'05/30/87 Mellen Bank,N.A.Automatic Income Cash Investment Service: IncoIT£earned during the period 11/30/86 through 05/30/87~) ::"ess: OS/2~/8;J.LOJis Baker: ~et i,come paid during the period 02/26 /87 through OS/26/87 for naint~nance and care of James Philip Baker 6alance consists of the following: ,::RINCIPAL 30nds per Accourit ?lUnds per Accourit and Sup.plementa1 Statement C:lsh r~COME Cash $1,675.83 121.29 16.24 4,085.35 3,401.71 $_~6_83;"";'-:.,6...;..4 $117,718.70 24,515.63 88,.733.909*, 3,785.44 117,035.06 683.64 $117,718 ..70, ,.~~~ *.When Massachusetts.Company,Incorporated is appointed Successor Corporate Trustee,Mellon Bank,N.A.will sell the furids prior to distribution of ,this Accourit. -2- muurt uf ornmmnn JIran (@rpqaun~Qtuurt of lIanqiugtnu mitrlninn. <ltuuuty· / :In :.he m8Jtte,~of the Audit of Account in Est.:a-:e Of,E_V_l.._C_._B_A_K_E.,....R_,_ DE'CEASED .:. irp "lHE AUDITING J:JDGE: 63-69-668No.--'-_ 3JntO:JI_·m--'y~.appearance for ..:...T_.r_:_u_s_t_·_e_e_·_s..:..::..:...'."'..:..,.:_v:_ .....2'-"2'""n~a;,J,_-day of.__----"'J'-"u....ll..,;¥l'--,19~ N.B.-Counsel shall,by separate paper,present a concise stctement of each claim,with supporting.calculation of any interest·clained.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separa:e concise state- ment in that regard. No.63-69-668 In re Audit of Account in Estate of EVA C.BAKER,DECEASED AUDIT Jr~tript fnr !\pptaraUrt FOR J.LOUIS.::-:BAKER·...·S,·--:-MELLON BANK N .A.,TRUSTEES -----._--_._------- SHE~_a..SIEGEL.F.SOTTTRF. .Attorn&;y ~.2 I(f-?-1fi ? IN THE COURT OF COMMON PLEAS OF WASHINGTON COCNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN :;iE: 63-69-668 T~E ESTATE OF EVA C.BAKER CONSENT OF REMAINDERMAN I,LARRY JOSEPH BAKER,Grandson of the above-named d =cedent,EVA C.BAKER,and named remainderman under the Test~mentary Trust created by my Grandmother pursuant to her Will dated December 14,1963,acknowledge that a req~est has been made b?t~e co-trustee,J.LOUIS BAKER,to remove Mellon National Bank and Trust Company as corporate trustee and substi tute the same wjt~The Massachusetts Company,Inc.I am in complete agreement wjth J.LOUIS BAKER'S request and I consent to the transfer of tr.e asse-:s of the Trust from Mellon National Bank and Trust Ccmpany to The Massachusetts Company,Inc. ~~L JOSEH BAKER t' "Form.'ftc ::-33 RESJIoE~'T DECEDENf j COMMONWEALTH OF PENNSYLVA·~IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIO~S COUNTY OF W~.s.4.i.p.g~.<?p... =h£P)RT ANT:This return must be completed in detail and filed in dupli~ate,with will attached,with the' Register of Wills of the County where decedent resided;R~turn is due within one year after date of death,unless an extension is granted by the Secr:!tary of Revenue.(Section 703 of the :nheritance and Estate Tax Act of 1961.) .IN THE MATTER OF THE ESTATE OF tAFFIDAVIT OF ----EY"'::=~:~;i,~;;;;,;i;---------G==_... La.;e .f gj:;,..........................................................County State ,)f ........ COllnt:-01 .......P.e:rms.ylvania } .Washington...................................................ss: ArU.~w.."-o.t.t..)~.~.~.t.QJnc:;~;r..,M~.l..1Qn N~t.;l.,Qn.§,.l.~~~n.(t ..~::r.:q~t....Q.9P.1P.~y.) =A:d1D:ini!ltmtez-.f the estate of the above-named decedent being duly sworn,depo'ie and say Co-................Executor Deoedmt dJed _M?:y .. (Month) Na.e End address of attorney or} othe£a~thJrized repre!entative to whon:all c:x>rresponden~should be mail.d. 26 ,19.99 ,5 testate leaving a las:will,copy of which is hereto attached.} (Day)(Y~ar)L:i:_II't:liR .........Me.llon...NationaL.Ban.k...and....TrLs.t.....GQmpany South··Main·St.)&Cherry AvE ..,.Washington,.Pennsyl:v:ania........ Tha:as such ._..g.9..::~.~~_~.'h1:t.9.r.deponent is familiar with the affairs of said estate and the property con- (1·:XI~Clltor·Admini8trat.or) stitut:ng the assets thereof and their fair market value. Tha':at the tim~of death there was no safe deposit box registered in de:::edent's individual name,or jointly with,or .as agent 01'deputy of another,or in decedent's individual name,wiT:h right of access by another as agent or jeI·uty,with the.exception of the following:- r.AM~~~D ADDRESS ~BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT 30X RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENr-RENTED A SAFE DEPOSIT BOX IN NAME OR NAM3S OF HOLDERS TO DECEDENT Wasbdngton Offi~e of Mellon National Bank and T:'U.st Comnanv Eva C.Baker That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,with the e~ception of the follOWing,for the reasons hereinafter set forth: That Sctedule A attached hereto and made part hereof sets fcrth fullv and in detail all the reil property in t~e Commonwealth of Pennsylvania of which decedent died having an interest therein.It al;o se~s forth th~mortgage encumbrances upon each parcel of real property at the date or death,giving th~amo.nt still cue at death,name of mortgagee,date,rate of interest,and book a~d page of record th~reof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estim£.ted market value thereof as of date of death of decedent. That Schf!dule B attached hereto and made part hereof sets fortt fully and in detail all personal prQpert~wheresover situated owned by the decedent at the time of death;RII moneys left by the decedent at tha time of dea~h,whether in decedent's immediate possession,standi~g to decedent's credit in banks of deJoEit,savings banks,trust companies,or other institutions,wheth~r individually,or in trust for an~other person 01 persons giving also ·separately the accrued interest thereon,if any,down to the last inter~st day'prior'to decedent's death in the case of savings banks,and to the date of decedent's death in alL c.ther cases,all bonds,postal savings,treasury certificates or notes and other evidence of in- dettelness of the Jnited'States to the decedent;all obligations,wheth~~by statute or agreement they are d~sfgnated as ~ax free,of the United States,or any state,or poliHcal subdivision thereof,or of an}ferelgn countr~which are'owned at the time of death;all wearing apJarel,jewelry,Silverware,pic- tures.l:ooks,works of ar·t,household furniture,horses,carriages,autcrnobiles,boats,and any and all o t.rer pe:'sonal chattels of whatsoever kind or nature,left bydecedent,to~ether with the fairly estimated marke ~value there(.f;all bonds and mortga.e:es held by deceden t and of all claims due and owing decedent at "the t!l.me of dealh,and all promissory notes or other instruments in writing for the payment or money or wh~ch decedent ~ied possessed,of whatsoever nature,with interest t~ereon,if any,giving the face va~e ani estimatec fair market value thereof,and if such estimated rair market value be less than the face ~aIJe,it set~forth brierly the reasons ror such depreciation as ~J each item;all moneys payable to the e:;tate from lire insurance polici'es carried by decedent;all annuity and endowment contracts the pro::eeds of whlch W3re payable upon the death of the decedent;and all the-corporate stocks and dividends due tter~on and unpaid as of the date of death,bonds and accrued intere:;t thereon to the date of dece- dent'~death and O~1er investment securities owned by the decedent at the time of death,with the market val-:te thereof at steh time. , In the case of securities of close or family corporations,the values reported.are as far as possible substant.iaterl by financial statements of the corporations,showing the assets and liabili ties thereof as of the date of death.The sche4~le also sets forth the interest of rlecedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the tusiness 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 h~~~~~'··and:~;ci.~·part he·reof 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 anrl value of such property,to whom transferred,the relationship of'the trans ferees to the decedent,.the proportionate share receiverl by:each transferee and all other facts of a p.ertinent nature regarding'said transfers.In the '·case of t·ransfers intended to take effect in possession or enjoyment at or after death,there is 'al~o attacherl ·~o the scherl~l~a,CQ~Y of the deed,trust agreement or other instrument creating the trust.Ther~is also set forth in said schedule a list of all property,real and ?e~~o~al,with its value,which passes at rlecedent's death by virtue of the exercise by decedent,either "individually,or ,jointly wi th another,or any power of appoint- ment vested in decedent,either individually or jointly,by the Will,deed,or other instrwnent of another, with a copy of the ~n~trument ~reating such power attached to the schedule. 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 dat~s of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto .and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent anrl 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 rel~tion~hip,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,includ.ing funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing anrl unpairl 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","C","E",and "F"as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ""..,......,..,........ .."...,,..,0..,'.1"1::4,·,,;·····day of "..~,....",,,.,,19..J..1?..,. .............::":7~m.'i~",~,.. ,'Ol6t '17t JaqoPQ saJll!lt;]UO!SS!WillO:l ~w 'ed '~luno:J UOjl:l:J!ljSCI\\'~o~jjU!4SeM ~l\qnd ,(JelON ')HII)l N\fi\·w \fH\fS Mellon National Bank and Trust Company ..CQY.Li~a;;..tf~t·Of:fi~er ..."s...~.,~.~.P.-.;..s..t..~..J,~Qh~.r.ry Ay.~..:..),' (Street Number) ...............W.!3.:.i?h,i.:g~.9.p..J ;p~P:P.:1?.y.+.:y.!3.:g.:i::!3.::"". (City or Town and State) NOTE;Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. RC.C-34 (1:-64) CC'MMONWEALTH O-F PENNSYLVANIA DEPART~ENTOF REVENUE BLREAU OF COUNTY COLLECTIONS"Tf;A~ER INHERIT,\NCE TAX RESIDEN.T DECEDEN"; SCI:iEDULE uA" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- de1t.Where poperty held as joint tenant or tenancy by entireties,report on Schedule "E".Property held bt' the decedent CIS tenant in common with another or others,should be identified as to quantum of interest and the-estimated value should be that of the decedent's interest only. The real S"roperty locate.d In the Commonwealth of Pennsylvania should be des·crlbed by lot and blc·ck number,street and street number,together wi th a g,mMal description 01 the property,with a reference to the record of the cOlNeyance by which the decedent took title;If a farm state number of a· ere;;olsc>statement of :nortgage encumbrances upon each parcel at death of cecede.t.Taxes,assessments,accrued Interest on mortgages,etc.,are to ~'e Iistoo on Schedule "FlO and must not be d~ducted from this schedule. (1) ASSESSED Vt..LUE FOR YEA'"OF DECEDEl'fT'S DEATtf, (2) ESTIMATED MARKET VALUE (3\ DEPARTMENT VALUATlO" CAUTION (Do not writ. In th Is space) Al:that certain lot or piece of ground situate in the Borough of Beallsville, Washington County,Pennsylvania,on which is erected c one-story brick dwelling with integrc.l garage.Lot 13 in the Ger-,-eral Plar of the Borough on the Southside of ·the Naticnal Road on Main Street.(Sold) Deed Book Vclume 1081,page 367,Washington C01;.-nty,Pennsylvania. Insert this total opposite ureal property",Schedule U A"in the X X X X X uAs Reported"columr,on the last page of this return. $25,000.00 .~,11J(IU/ :I>25,000.00 COMMO~WE.\LTH OF PENNSYLVANIA.~··'-· TR,.A~S:FER INHERITANCE TAX FESID~NT DECED~NT SCHEDULE "B" PERSONAL PROPERTY INSTR[CTICNS:Thjs 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 p~yabl3 at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- t~ve t~ust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household g-ods,and furnis3ings,books,paintings,automobiles,boats,etc.) £ntangi:>le personal property,such as bonds,treasury certificates,cash on hand and in bank, s~ocks,mortgages:notes,together with accrued interest or dividends,salaries or wages,insurance pay- a~le t~th~estate or fiduciary in said capacity,partnership interests,interest in any undistributed eetate ·of or inco~e from any property held in trust under the will or agreement of another,even though lccatec ou~side o~the State,at the time of death,should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATlON No.List and describe fully VALUE M.ARKEl'VALUE (Do not write ill this space) Cash,Eecurities,etc.,per copy of Inventcry attached hereto:$121,946.22 ~. - !, I I Insert t'lis t_tal opposite "Personal Property",Schedule "B"in X X $121,946.22the"As ~eported"column on the last page of this return. iCC'-36 cm·~to·\'I'1~\LTII 0.;PF~NSYL\iANIA IH.:\.N-~:~r·:H INHEl\.lTANCE TAX rmSrn:::\T DECEDeNT .,. SCHEDULE "c" TIl'l:-lSFEnS (1).0i-3.de::edent,within two years of death,make any transfer of any ma~erial part of his estate,without re.~eiving a v:iluable and adequate consideration therefor?(Answer :'es or no)No (2)Oij decedent.within two years of death,transfer property from rimself to himself and another or <lthers (inclu·Hng a spouse)in joint ownership?(Answer yes or no)No (3)If the answer to (1).or (2)above is in the affirmative state: (a)Ag~'of decedent at time of transfer _ (b)St'i.te of decedent's heal th at time of making the transfe~.(Note 1). (c)Ca.se of decedent's death.(Note 1). (4)Die de~edent,in his lifetime,make any transfer of property without receiving a valuable or adequate ::orosideration therefor which was to take effect in possession or enjoyment at or after his death? (Arswel yes 011'no)'No (a)Wa~there any possibility that the property transferred might return to transferer o'r his es~ate or be subject to his power of disposition?(Ans-rer yes or no)_ (b)What was the t.ransferee's age at time of decedent's death'------(5)[lid decedent in his lifetime make any transfer without receiving a v:iluable and adequate consideration 1.he"efor under which transferor expressly or impliedly reserves for :Jis life or any period which does root in ('act errl before his death: (a)Th~possession or enjoyment of or the right to income fron the property transferred? (An3wer yes or no)_~N~o~__ :b)The right to designate the persons who shall possess or enjoy the property transferred or incJme therefrom?(Answer yes or no)No (6:Ii'the answer 00 (5)(b)above is in the affirmative,state whether tJ-_e right was reserved in decedent aJ.or~e or other:'-'-_ (7:Did decedent i.his lifetime make a transfer,the consideration for IIhich was transferee's promise to p9.y incc me to or for the benefit of care of transferor?(Answer yes or no)No ' (8)Dad ~ec~dent,~t any time,transfer property,t.he beneficial enjoyme~t.of which was subject to Change, b;lcau.se of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms or tran~fer or by operation of law?(Answer yes or no)__N~o~_ (9)I:'tile Enswer to (8)above is in the affirmative,was the power to aLter,amend,or revoke the hlter- est ~f the beneficiary reserved in th~decedent alone or the decedent and others? (...ns:.ver yes or no)_ NOl:E L:The answe',"S to these questions should be supported by affidavit by the attendj.ng physician as well as 9.copy of tihe death cel"tificate. N01E~:If answer to any of the above questions is yes,set forth belo'\'a description of the prcperty tra:ns,,·eITed~it's t'air market value at date of death,dates of transfer-s and,to whom transferred.,with relat:,ol1:Shij)of trllllsferees to decedent,if any.Submit.copy of any trust cteed or instrument,if trilns- feJ"S lire claimed t.o·be non-taxable,also submit.detailed statement of facts on which said claim is based. NOTE~:List appli::able property below in manner in which provided in Schedules A,B,or E. I TEAl DESCRIPTION MARKET VALUE (Eslimated)DEPT.VALUATION (Dept..'Only) i .\__....J--L---oL.•...... Insert tills.tot-d ()Jlprr;lte "Tr'Jnsfers",Schedule "C"in the "As R~o:-tP.rl"C":llumn 011 the last page of this return. RCC-37 :12-<63)'" COMM·JN'·rEA,LT.{OF P~NNSYYLANrA TRANEFER INHERITANC3:TAX RESIDEN':'DECE:::>ENT ••I ...... ., SCHEDULE "0" BENEFICIARIES ,.;..", ( h BENEFICIAREES ANrt ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStateful:names and ad.resses of all who illegitimate children DECEDENT OF BENEFICIARY ave an ~ntl!!re:st.~·ested.~ontingent or other are involved,set STATE YES IN ESTATE wi~e,in estate)forth this fact.)OR NO EIRTH TheJna King 'Sister Yes Jewelry ($gSO.OO) lho""l Q ~f'"\;'P:> _T,,,'h,-1{;n:J"~"'p(,p yp,,".Tpypl rv (~7r:,nn) 'R::>n-l 0...,.,';1 10 -p", -tI.....-T,rmii R BR.ker !=:rm yp","7/'::JP..!i h * BO=>8'J 51-i1 1 Q 'Po *TT )1t'l anl"'rl<".,,.,,'1 .'1.•1 Q (~~07A 1111 . ~ $10,000.00 Ir:CnTnP f'rnm ."f'r,r 1;f'p y;-,h n" ('1:anRP ,i TIP"hlRP of' Larr7 -."RRk:>r n,.:J Vp,,"7 "11 Ihs * BE.aII Rvii 11 e Pa $5-..000.00 outri ~ht *Re:Jlainderrnan in residuarv estatE nroyided he hes attained age ~O. Proyisi:m for cont'-ngencies. (Y) ',... 'I'., "1r " '~J Deponent furtter says th4t all the above-named beneficiaries are living at thi~time except below: NAME DATE OF DEATH RESIDENCE OF THE ~IATTER OF THE APPRAISEMENT ESTATE OF DI THE ....,"tl ~ ..,(l)(l) Ill·'"III::l til _ til 0.....::l "tl(l)III .., ..,- 0til"0"tl (l)..,..,.g ~ ~~ (Executor-Administrator must complete "As Reported"column #1.) CJ3tiltil....,., III :X .III : 0""(b M'"~III~(l) ~>: 63-69-668 YeartNo. Will ~~ '.l~.. ···,·Eva··C....Baker.... Deceased Late of ..Beallsvi.l1e.. REPORT AND APPRAISAL Common\\'ealth of Pennsylvania -&i)-fh ~-fh t-'+:-0'1 '> \0~~ II·f\) f\) f-'>..," f\)i\)til • f-'V1 ~'!':~('l)--x,o 6 "0 -'.j::'"0 0 ........0\0 ...:.':c;r i\)0 c.. J\)Q ,. V)c:~~>~>-<......... V)V) ()() ?"?" ~.>=•-.,.... -fh -&i) ~ cl ........ :-: '. .........Washington.. ·~1d.~'!rv"."',h'"~~,~;n·~i1nS\\JI'.t.:If.l..!l.J ih V..:L<,'11~Ulf1l 'll!l'lI!. S'l!lth~,:!I\l)~31'S~~3U i'1I ~•.~"if lJ~"'1 jjc>.~\"1>">1'V""~,,,~...;;:l_IICi County of -&i)-&i)-GD.-&i)_-&i) ,. ().,-;I :-l J 1 "}";lll n I0':(,.7.Gl 11 ...~lii"l UU ," t,a,f·~-lIJ..~.{l'.~ ,'..,','-',' ~ "'-.::~:..J.~: !~: :'": :~:~: .~:.-; ~j};r. ::--':''":"\tl ::(~(t:'t"\","".~,..,. :"\':'(t l'-"):~()3........:"':()_. :':<::1::1:~:.a..::0-...-:A..!:~ ~i ~. RCO:-SI 12-641 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION. NOTICE OF FILING OF APPRAISEMENT .. IN YOUR REPLY PLEA•• R.nIl T037-227-3 j J.LOUIS BAKER &Mellon Nati JI'a1 Bank &Trust Co. (Executor ~i"rMr In Re:Estate of__~E=V.:.:A:.:....;C~.:.....:;B::.AK=ER::.:..._ ______..!lW!.aA~S~HI~NG~T,;:,:ON=:.._County -Flle No.63-69-668 rou are hereby notified that the origi~a1 appraisement in the estate of Eya C.Baker has Jeen filed in the office of the Register of Wills qt Washington Clount,y on April 1 ,1970.Said appraisement reflects'the foll~wing valuations: Real Estate _-..;.~~2~5~,L.;0~O;..;O;.:'~OO~__ Personal property ~1~2=1~,~9~4~6~.2~2~~ Transfers __,.......__....,...,,-- Total --::1;:14;,:;:6.1.,9-'=~t,;;6:.:.•.:;;22:;...._ AS to such tax that is paid within three c.eath,a five (5*)percent discount is allowable. remains ~paid after one year from date of deato, of six (6~)percent per annum is charged. montks·from date of As to any tax that interest at the'rate Any party in interest who is aggrieved by an ~pprai8ement may appeal therefrom as provided by law. Date~XApril 1.1970 Signed. Title WeRe CHADEY PPRAJSER ~ .DA'IE OF UEATH:May 26,1969 Me-te:This is not a bill. ~. ~CC-39 (s-e 8) CO~ONWE4LTH OF PENNSYLVANIA TRANSFER ~NHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of BAKEF.., (Last N-lme) EVA C. (First Name)(Initial) DATE OF DEATH 5-26-69 FILE NO.63-69-6E8 REPORT OF INHERITANCE TAX APPRAISER I,the un<brsignec duly appointed Inheritance Tax Appraiser in and for the Coun1y of W~shingtQn Penne.ylvania,00 respel:tfully report that I have appraised the real and personal prope:ty as reported in the foregoing return at the values ::et f:,rth opp)site each item in the last column to the right in Schedules "A","B","C",and "E". Dated:~0~4-_0~1=--.:...J.7~0 _ 05-26-69 REPORT OF THE REGISTER OF WILLS !I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do .respect- fully report :hat (have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lessell amou::tt is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as E deeuction. Dated:_ RESISTER OF WILLS ?I:i 000 VA 121 Gl,b 22 146,946 22 $21).000 )0 121 GI,6 22 116.946 22 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$--------1-- fNVENTOR\- Real Froperly (Schedule ~) Persor:al Property (Schecule B) Transf:;:rs (S·;hed..11e C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and E)eductions (SCHEDULE:F) CLEAR.VAWE OF ESTATE Valuateon of life estates or FOR USE OF REGISTER 'ONLY Tax on ,$---------4--]%. Tax on $---------4--C6$> Tax on $---------4--5% Tax on $.J.O%o Taxon $~ Exemptions * Total Estate -+-__ TO':'AL TAX COMPUTATION OF TAX $-------~ $-------4--- $--------+--- $-------4---- $--------4---- $1..-_ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. L'~ss tu.previously paid MLANC~ Less 5~of tn if ,aid witkin 3 month:o after death ::::::::~~~t=== BALANCE OF INEERITAr.JCE TAX DUE $t= Add interest at rat~of 6%~'rom _____to $------ AMOUN':'OF ESTATE TAX ASSESSED $---------'L- ,Estate t.ax paii $--..Jl- BALANCE DUE $--_--1- Add inte:est a:rat;:of 6%Irom t= ------tt'o-----$---------l. TOTAL TAX BALANCE $-------lPAID$-1 FOR USE OF i:.EGISTER CNLY ADJUSTMENTS NOTE:'\'here subsequent adjustments are made to the above computation of tax by the R~gister of Wills,for proper reason, :oame ~hould be noeed'below,with short explanation. Will ~Administration ~No . IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF EVA C.BAKER........................•..............-...... ...-.......... Deceased Late of '"..... County of . BEALLSVILLE .WASHING.TON.. Commonwealth of Pennsylvania REPORT AND APPRAISAL , , Fonn gCG-2 D~PARl'MENT OF E.EVENUE"-'BUREAU OF COUNTY COLLECTIONS• HARRISBURG,PENN!\"17 127 COMMONWEALTH OF PENNSYLVArHA RESIDENT INHERITANCE TAX APPRAISEMENT DATE Ap:r?::J.::~,~9.7g _. 'boUNTY W.'3.:~h.:i,pg.t..9.!1." . FILE NO•...........................9.3.=.99~.Q.Q~t . Wh ~reas,~y.g,G..~:I3.~¥.~.:r.late of "~~.a.:.L..~.~.y..~~~~. in the G:>Unty of Wg,§h.mgt..QP..Commonwealth of Pennsylvania,having died on the .2.6 th day of Jt?.y 19 ?.9..,seized and possessed of an estate subject t.o Inheritarce Tax under the laws of the Commonwealth of PennsYlvania; The:efore,I,J:f.~.:R..~g.h9...n~y ,an appraiser duly appointed according to law, haying been designated to make a fair and conscionable appraisement of ~he said estate,and to assess and fix the cash value of al.annuities and life estates growing out of said estate,hereby file the following appraisement: In tte event that :my future interest in this estate is transferred in possession or enjo~ment to collateral heirs of the decedent after the ~xpiratlon of any es'.ate for life or for years,the Commonwealth hereby expressly resenes the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisemantDescriptionofAssetValuesMadeforInheritSlce Tax Purposes $ REALTY: All that certain lot or piece of ground situate in the Borough Jf Beallsville,1f.lashington County,Pennsylvania on which is erected a one-story brick dwelling ,~th integral garage.Lot 13 in the General Pla~of the Boro":w:h of the Southside of the National Road on Main ~Street.See Docket 1081,p3.ge 367.25,000 00 PERS·)KALr-Y : See ropy of Schedule "BII attached to appraisement 121,946 22 . Tctal 146,946 2,2 ..#1..:.. Having been duly sworn according to law,I do hereby certi tha~t e abtlve appraisement is made in con- formit:--witr.law on this ~day of ..:~~:::::::..:::::::::::::;..~~$i;P.; APp~r .....................................}lASHIN.GTQN .County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ~.vA.Q.~I:3.A.~.J:t . Deceased. Late of BEf-\.LLSVILLE.............................................................................. Date of Death,M9.-y ?9..~J.9.~.9.. Appraisemel!t Docket Vol.,.37 .. Page,??.7:::J No ~?:::-.§.9.:::.~t?.?.. Filed in Register's Office,.A..Pr..;t.J:J.:.L J9..7Q.. Amount of tax due,$: . DEPARTMENT OF REVENUE Received, Exa.mined and Approved,.. Wrote abo.Ht Appraisement, Appeal j"om Appraisement,. '- ., '>ii' 'l Entered and charged,,. .~ , DEDUCTIONS ALLOWED IN ~" ,!rid , THE SUM OF $J..:fJf"J -. .J...I..=..l....CJ..~zl' LATE OF __..:!:B::!...b!o..!.:rj"ou.u~g>Jb.L....,l.o.u£-.LBue;:"a;L.lul.l:SUJf.Jrj~l..IJlet:-_ . STATEMENT OF DEBTS AND DEDUCTIONS J;;Y'~JCOUNTY ESTATEC.F EVA C.BAKER L AP-R&ISEMENT _--=A~n:..=r~i::l-,I::":'L-:l::...9,-7L,;0><--__D&T!i OF DEATH May 2:'.1969DATE::lF'F lNG -~~_ _ _~_ ;-:.I •OFFICE OF'THE IllEGII9TER OF'WILLS AND AGEI'T ')F THE COMMOI'IWEALTH OF ·Wasl:in~to:l. Form RCC·1) ,~ :::O-..MONWEALTH OF PENNSYLVANIA }17.60 :::O:.JN1TY OF WASHINGTON S8:a.nd Trust Comi1>any, L Arlie W.Ott,T Tn st Off;cer of Mellon Nationa1 BaukI HEREBY CERTIFY.THAT.TO THE BEaT OF DATE NO.cF NAM&:OF PAYEE R91ARKS AMOUNT"OUC,..;E" 196~ June 1'7 Washin2:ton Countv Renorts.A'v ."'i....ri ,,~1 .L 14 00-c 1'7 Observer-Renorter.Advertisinp'~_~~4-,,+1 ""i+o...c 14 00 Commonwealth of Pennsylvania,Bureau of Vital 1 0013Statistics.One death certificate 27 I,,i,.,"R g",1l",1'V\1'1 ~'"'"1 '"0 ~--20 00 Sent 2'.T c:l\A'~r1 """.,.u A..,.........."'i"'.,,1 of 35 00 R.A.Paynter,Incorporated,Pc yment of prem:'um on li~bilityOct11c:,,-Tif;l";:li.,l\Tn 1(ll?'Pnlil"u 1\Tn 'A T 'D A '2?nA Insurance '~~.~J~....u of :.'-Torth America re property sitllate Main Street,Beallsville,~O(lIW;:loQ"h;r p", .:=PrTemium fo]:'~urety bond onDec.10 ~j T.E.Blardslex,~cap o~atec ,q4 4.1;~shares llep'he LV ower 2:f!.J Ex?enses re property situate Ma'n Street,Beallsville,~·Mav (.Iw;:>c "hi r'P;:l:::>c:fn11 I...~.-.f;e~Fh'6m~f,!1X:8/?-/..T69 Fredericktown Real Es~("T;;:;n....""no........,....•+_,,~ insurance POlicy No.1080353 Washington 32 00r.¥._--r ,~.~ Net one year premium~from6 23/69 Liability Pnl;l"u 1\T"rT t::ln?QQn W:::>,,"h County Insurance Company 16.00111jhJhq-P.0'"11 .....P;11 ~'T'..1.,~1-.~__r 112 S?,~~~ic.f to-,~1/1/69T ~-J 13.18:j '.,.i _rni ....+l\A'"....;~i ,.,1 A ... Water service to 12/1/69 "7 (9"".2-D..12J!23/6qw.,c:T P.,1'"l1'"l ~Comna nv -Service to 12/1/69 85.17 Itll 355/'&.0770 J.Louis Baker:S"'l"'~T;r~i....1.,.......~..._~-......and trimming shrubbery until ale of ~20.00·1 (295 iii-~'.I _/"'-..:~ June ]5 Rezister of Wills.Washi,.,o-tcm r.0 ...•r~~4-r~~4-_~_l',11 p/"-7/69 Probate of Will and C odiI-il and 44.50"I;"'~.1.C'1 ro .... <;> ~/'&.0/70 Filin2:Inventorv 5.00 I b/--5/70 Certified conv nf Will 13.50 63 00 - Dec..,J.P A"..,.,c:11~~"'~';,,:::>1 fee I:"no... .Err...- 19 I~·,:::>....g .<;:i ""rio1 A 1_.J:h L.!.7t;hr.Jan. Lq ~:lllon Nati0n;-l13ank and Tr ustf~~~ompany:r·L_....+1....•~~:::>!':'l"n'r..... r ~~:.~g~~~~~yment ~~i!;~1~ou~t ~,229·QQ to.QQt::In(• 1965 -jh.n BOl Gre-'enlee Funeral Home:...,'.Iv..". Ju~i8 unera expenses 1 11:)0 L.!.(l 1 332 80L'9SS QISCount ",VAN K:~K.No~ary PublicSAR,"t,;.""hir"ton Co~nty,ra. iJash,r.6:Cr1,':-'.oi~n Expires['IlY Cal..ml_"1974Qctob~J 14, ,..-K"O""Le:D'~E AND .ELIEF.THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTE.FUNERAL EXPENSES AND EXPENSES OP' AClMIUIS-RATION SUB'"ITTED TO THE ESTATE OF EVA C.B AREB DEcUoeao.AS DEDUCTION!>FOR INHE.IT....NCE TAX PURPOSES.B :Mel~lo7:~~na1 ~f~1'rust Company c?..,J y ~aL~(L.6,) SIMJR"AN;j SUBSCF IBED BEFORE ME THIS 7 ~.DAY 01"TrUE t Officer ~~I (,,171"~.-pta;;;1'~-- 1969 Sept.4 Oct.15 June 2':' June 2'; July Aug. Sept.22 Milton F.Manning,M.D.,Professional serviceE Washingto:l Hospital,Charge for telephone service during hospital admis sion Bernard Eerman,M.D.and Perry C.Smith,M.D., Professional services rendered 4/16/69 to 5/26/69, not :::overed by Medicare WeEt Pent.Power Company,Service to 6/16/69 Beallsvill~Telephone Company,Service to 6/1/69 Malcolm L.Morgan,County 1f..reasurer, Waf.hingtc:n County: 1969 Coucty Real Estate Tax 196~Courty Personal Property Tax Tri-County Joint Municipal Authority, Wa1ler se:rvice through 6/20/69 Estella Robinson,Tax Collector of BealLsville,?a., Payment of the following taxes: 7/7'/69 ]969 School Tax 254.88 Less 5%discount 5.10 8/1/69 ]969 Borough Tax Int€:rnal Revenue Service: 7/25/69 Employees Social Security Tax Employers Social Security Tax 'Vithholding and Social Security Taxes covering Marilyn Ann Z;irkle for the quarter ended 3/31/69 9/22/69 Interest due on Form 942 .quarter ended 3/31/69 ?enalty due on Form 942 quarter ended 3/31/69 73.87 43.13 249.78 66.30 13.44 13.44 26.88 .40 4.03 35 00 5 82 28 28 34 70 6 38 117.00 11.03 316.08 31 3] 15,823.43. " ... \. \.\-,. f \. \, \.- '\ .-. \.,. ,', \ Q P~!\\ _,I ;,, ; ..\.••\"~""jr.\\~~_;.:.tJ ~,.'."', ~).\'c c :'~\\~1,\.'1\\~:\-\0,\J ,),,',_L L.,-•.•.'\'1 \\EGIS-;EP,0,:\'!\llS~U~S\-\\H~:;i'Ol\CO..?~., .,,",., ....... .' .., \ "'\. '.. R C :-81 (2-6"" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEAQE REFER TO 37-227-3 NOTICE OF FILING OF APPRAISEMEN~ J.LEWIS BAKER &MELLON NATIORAL BA}.U( / In Re:Estate of__--=E:....:V~A~C~.-'B!:!.A~K~E~R~_ ____\:.:.:'lA=S;;..:f=II::.:N:.:.:G~T~O~N'_'__County - F He No.63-69-668 You are hereby notified that the supplerrental aIPraise:nent in the estate of EVA C.BAKER he:>been filed in the office of the Register of Wills =?f ,.,ASHINGTON CCtlllty 0:-1 July IS ,19 71.Said app:-aisemenJt.reflects the fc::'lowin'~valuations: Real Estate _ Personal Property_~~7~s~.~O~O~----- Transfer s .>.!5~,~2"-JL..3.J.A..•.;;29'-£7 _ Tota1 --"'!-~_+,~2l.l.8Ll.8.z....'-9:z..7l.-.---- As to such tax that is paid within three monJhs.from date of deeth,a five (5%)percent discount is allowable.As JO any tax that renains unpaid after one year from date of death,inte~est at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may ap;eal tt.erefrom as provided by law. Dale _----=J::....;u::.:l:...y~1::..::s:..",--=::1;.;::;9...:..7=1 _Signed~g..g .J~ bA~E JF DEATH:May 26,1969 Nne:Th·s is nof a bill. Title FRANCES LEO,CHIEF APPRAISER ,"I ;. DEP..lRTMENT OF REVENUE-~"'-..... BURE.l.UOF lJOUNTl1 COLLECTIONS HARRlSB~G.PENNA.171Z7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ..~.~.!.Y.J:?:.,!..~.?.!.-,.'..... COUNTY ...\'lASHING.1Q...N _ .,.P·"\. FILE NO•....§..~.:.§..~.:.?.§..~. Whereas,~.Y.A.G...!BAK.~R.late of BEALL.SV.I.LLE . in the Cot:nty of YA$.H.INQ.T.Q-N :Commollwealth of Pennsylvania,having died ·)n the _??.~.~day of Hay 19 6.9,seized and possessed of an estate !:ubject to Inheritance Tax under the laws of the Commonwealth of Penm.ylvania; T:aerefore,I,¥..RA.NG.~.!?1.:f);.9.:,an appi"aiser duly appointed according to la , raving been designated to make a fair and conscionable appraisement of the said estate,and to assess and fx the cash v.:lIue of all annuities and life estates growing out of said estate,hereby file the following appraisemen~: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent aftzr tl.e exp1:atio::l of any ·estate for life or for years,the Commonwealth hereby expressly resarves the right to appraise and assess transf~r ir.lleliltlUlce t:axes at t:le lawful collateral rate on any such future interest. Unit Appr.lsemmtDescriptionofAssetV.lues Made for Inh....lt.nce SUPPLEMENTAL Tax Purpooes $ I'liEI1S LISTED ON UNITED STATES ESTATE TAX RETURN FJRM 706 IPli:"R c:;(YI\T.1 T • Treasurer of U S.refund 1969 Income tax 75 00 Li!':ted n1'l 70fl nf ~("_henll1p.TTFTT M;~~p.ll p.1'lnn~nrnn Trp.m A. 'I'R\NSFERS : I J .LEl\TIS Bfl_KER -CASH 5.213 97 ....,hii~;rPrn ~~--~""pn "1'1 f'pnp-r~'Pc;:-t-~-t-P -t-~v -rP-t-ll-r~f'''l''m 71"'1=;.. under schedule G.Tran~fers dnri mr de~enenr~1;f'e ,. ." Item 2 transfer made in 1969'. ::otal 5.288 97 .. .. . \.' .. ,.. c .., . .U;~,Penna. ..........................\'lASHING.T.'O.N.....................................Cou'tlty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .....................EVA.C..•.....BAKER . Deceased. Late of .............F3..l,i;.A~.p).Y.;I:,~.!.".~. Date of Death 5-26-69J .. Appraisemel!t Docket Vol.37'J •••.••••.••••••••••••••••...•••••••••••••••••••••••••• Page,~.~.T:}No §..~.:::.??:.?.?..~ Filed in Register's Office,.~.~.!.y.!.:5.19 ?.! Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Exa.mined and Approved,. Wrote abo.ut Appra.isement,. Appeal'ft-om Appraisement,.. ,." l ~ ,. ,!l~'" Entered and charge¢,:..:..J I'"~. ~J\... ·... RCC·-39 (5-..8) COM.oAONWEALTH OF PENNSYLVANIA TRA.-lSFERlINHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate ()f~B~A~K""E,"""R....·--"'E"--VwA-'--C~.DATE OF DEA'IH 5-26-69 (La5t Name)(First Name)(Initial) FILE NO.63-69-668 REPORT OF INHERITANCE TAX APPRAISER Dated:__J_iU_1..:..J_1_5...:..,_1_9_7_1 _ I,the undersigned duly appointed Inheritance Tax Appraiser in and for the Coun·.y of ':..:.cvA=S..::.I-::.:II::..:N:.,:.TG.:::...:T-:O""'N-'-T .., pennsylvan.a,db respec tfully report that I have apprai sed the real and personal propelty as reported in the foregoing return at the vclues ~et forth opp.site each item in the last column to the right in Schedules "A","B","C",and "E"• .;;(./Ikrt'1.J lief)0 .fl._'1 INHERlirANCE TAX APFIJR~ REPORT OF.THE REGISTER OF WILLS I,the :mdersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report flat ~have aHowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set fortlt in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ .SUPPLEMENTAL REGISTER OF WILLS $ 75(0 5 213 07 5 2RR C7 $ 75 00 5 213 97 5 288 97 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $--------+--- F.IlV8'JTORY Real Property (Scltedule .-\) Personal Pr<v,>erty (Sched::Jle B) Transfers (Sdhedde C) Joint -.eld Pl'ope=;ty (Schedule E) TO'IAL GROSS ASSETS Less nebts Il.:'ld Deductiou (SCHEDIJ·LE F) CLEAR VALUE CF EST~TE Valuati.n of life e:states (Df i*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue• _L $ t= $ $ C $ COMPUTATION OF TAX $---------4-- $---------4-- $--------+--- $----.,..----~- $--------+-- $=======, $------ $======= -l- TOTAL TAX BALANCE :------1- PAID $C Le;;s tax preTiously ~,aid BALANCE Less 5%of tax if paid withm 3 months after oileatll BALANCE OF INHERITAN:::E TAX DUE Add inter~st at lfate of 6%from_____10 _ AMOUNT OF E:nATE TAX ASSESSED $-------.., Estate ta:.paid $---' BALANCE DUE Add interest at -ate of 6%from ------'10----- .TOT'!\L TAX FOR USE OF REaSTER ONLY Tax on·!'----------t--fi--... Taxon~~ Tax on ~5% Tax on t 10% Taxon t ~ Exemptic.ns========I===~Total Estate --4-__ FOR USE {)F RBGISTER O~'LY ADJUSTMENTS NOTE:Wlere sJbsequent ac.justments are made to the above computation of tax by the Re;;ister of Wills,for proper reason, sC.me shouldJ be noted below,with short explanation. Deceased Will (Administration )No.Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF EVA C.BAKER.................... Late of .BEALLSVILLE County of ...!vASHINGTON........................... Commonwealth of Pennsylvania REPORT AND APPRAISAL ,~\ r! :~ Po Cc-e I (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEASE REFER TO 37-227-3 NOTICE OF FILING OF APPRAISEMENT J.LEWIS BAKER f1 MEI,I,ON NATTONAL BANK (Executor ~) ~I In Re:£s tate 0 f __--"E"-VL<AO'-.....Cw.I--JR....At1UK..a.;Eu.Rt....-_ ____l....vA""""'S.....H....I.J.JNI>..IG....LT~OwN'___County - F He No.63-69-668 You a:--e hereby notified that the supplemental app:-aisern=nt in the estate of EVA C.BAKER has been filed _n the office of the Reg ister of Wills qf WASHINGTON CmL"lty on July 15 ,19.11.Said appraisement reflects the following valua,ions: Real Estate _ ?ersonal Property __~7w5~.~OO~__ ~ransfer s ----~,J..51",..2....1.....3;J-·0;.9-1-7---- ':'ota1 ------.....;:5L..,.....2"-l8;)J8e-.-.~9-l-7---- As to such tax that is paid within three months·from date of dealh,a £ive (5%)percent discount is allowable.As to any tax that rem3ins unpaid after one year from date of death,interest at the rate of 3ix (~)per~ent per annum is charged. Any party in interest who is aggrieved by an appraisement may app=al therefro~as provided by law. TIate _---=:!.J~u~l!!:.Oyt...-..!!i~5~,1--::!1"-=9u7...&!1=-----Signed~~~ ~ATE OF DEATH:May 26,1969 Nc·te:Th:is is not a bill. Titie FRANCES I,EO,CHIEF APPRAISER COMMO..jWEALTH OF PENNSYLVANIA TRANSFER INHERI-ANCE TAX RESID9IT DE':ED9IT SUMMARY Estate of BAKER (Lest Name) EVA (First Name) c. (Initial) DATE OF DEATH 5-26-~.9--FILE NO.63-69-668 REPORT OF INHERITANCE TAX APPRAISER I.th·~umder~igned d!Jly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON Pennsy:vaaia do ~espectf.Jlly report that I have appraised the real and personal propert)'as reported in the foregoing ,return at the vall:es se:forft opposite each item in the last column to the'right in Schedules "A"""B","C",and "E". INHERITANCE TAX APPRAISER J"111y 15,1971Dated:___--"'__...L--'-'-.:......:..=-_ REPORT OF THE REGISTER OF WILLS I,the under~igned d'lly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I !lave allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser lII110unt is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a "eduction. Dated:"""'-_ SUPPLEMENTAL REGISTER OF WILLS "".1..s-<:J d 7~.s-"tJd ~ALUE AS REAPPRAISED 0.•~ ~1?75 :l0 5.213 97 5.288 ;)7 VALUE AS REPORTED VALUE AS APPRAISED $$--------4-- I~VErfTORY Real Property (Schedule A) PersonaJ Property ,(Schedule B) Transfers (Schedule C) Joint -H~ld Property (Schedule E) TOTAL GROSS,ASSETS Less Debts'and Deductions (SCHEDL"LE =) CLEAR VAU.:E Or ESTATE Valuatioo c:f life e otates 0,' FOR US:3 ('F .~EGlSTERONLY Tax on'~--+__2% Tax on ~@) Tax on S 5% Tax on ~10% TaxonS ~ Exempti.ns • Total Esta~----4-__ .TOTAL TAX COMPUTATION OF TAX $--------+--- $--------+--- $---------4-- $-------+--- $-------+--- $...l...-__ :.)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue• Less itaJl pre"'iously ?aid BALANCE Less 5%of it8lll if paid within 3 months af:er death ::::::::~~~t==== TOTAL TAX BALANCE :------1- PAID $L BALANCE ·)F INHERITAl'oCE TAX DUE $t= Add iilteres:al rate of 6%from _____to $------ AMOUNT OF ESTATE TAX ASSESSED $------IL- Estate tex (;·aic $--Jl- BALANCE DUE $----IL- Add inteles;at rate of 6%f~om ------I:to----- FOR USE OF ~EGISTERONLY ADJUSTMENTS NOTE:w,rhere subsequent a.djustments are made to the above computation of tax by the R.egister of Wills,for proper reason, ::ame shoulil be noted below,with short explanation. "..~ t" Will Administration t No. IN THE Year . ; MATTER OF THE APPRAIS;EMENT OF THE ESTATE OF Deceased Late of . County of Commonwealth of Pennsylvania REPORT AND APPRAISAL '. Ir ! Fonn FCC-2...:J EPARTMErfT OF R:~VENUE BURE<lU OF C01JNTY COLLECTIONS RARRISBUR<:·,PENN.a_17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ..J..M.ly .1S..,.1.9..7.1.:.. -;.>•4 COUNTY WASHINGm..N .. FILE NO J?~.~§.~.~.§.§.~_.. / / Wherea!:,:EVA C BAKER.late of BEALLSV.ILLE .. in the Cc·unt"of Jv.AS.IUNGT'ON Commonwealth of Pennsylvania,having died on the ~§.~;~day of May 19 59 seized and possessed of an estate subject b Inheritan~e Tax under the laws of the Commonwealth of Pennsylvania; ThelefoIe,I,FRAN.CES LEO ,,an apprai&er duly appointed according to law, hawng been designated to make a fair and conscionable appraisement of (he said estate,and to assess and fix the cash vallie of alE annuities and life estates growing out of said estate,he:'eby file the following appraisement: In tre event that s.ny future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the "xpirat·on of!any estate for life or for years,the Commonwealth hereby expressly reser~s the right to appraise and assess transfer inhe:-itance'taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAssetValuesMadeforInherlle-ceTexPurposes.SITPP''11T $ T1'EMS LISTED ON UNITED STATES ESTATE TAX UJ.l~FOPM 706 ,T. T-...,"r;f'IT .S -• ,QE\Q T -t'ny 75 ')0 T.;C!..~tI t'U''1 'i'nh nf'C1t"h".,~'It"A n1i'''\.H C1t"A1 1 ....P"....T"A_.4.... TRANS?ERS· .j.TEWrn nAV:l?D _~ASH 5.213 97 Th;!a ;,,"4Wl --......:J ......4'.-..J__..'""..........."!!II'"4""......;'nt.,._..-.- under ~clu~dl1'e G Tr::l.n~T"I"!T'S durinu ~",,,,,,,,~pnf",:z ;;f'p >.. Item 2,transfer made in 1969 . C,17total5..288 --.... .,, - ..".. Appraiser W~'lfumerandSt..t .......................................................................................................................................,Penna. (Post IDe..)..~ " .......................lIlASHI.NGT'ON ,.County ~ RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .....:EVA····C.•·····.BAKER ·················D~~~~;~d: Late of ..........B.~AL.:L.SY.l..t.L~,. Date of Death,s..~.~§.~.§.~. AppraiscllICI!t Docket Vol.,3.7 . Page,~.~.7..~~:N~.63-69-668 Filed in Register's Office,.J.~.l..y l~19 J.l Amount of tax.due,$ :. DEPARTMENT OF REVENUE Received, Exa.mined and Approved,.. Wrote abo.ut Appraisement, Appeal f,.QHl Appraisement,.. Entered and charged,,.. " ,'c" .'I ..j-t.-.J ~.'-;':1 ;0'P-rn :z. (fJ G')c:~::r::-0'.--(.f)(,.~iZ.-t r.1 I ~,rr r co CJ~;l'.J --:::>... :z.c --0-r,..-::::t: 0 ::E ):. 0 ::c I'Jr:z: -0 r 0 0:t:-'(fJ o:;l November 15,1971 Mrs.Frances Leo Chief Inher1~ance Tax Appra1ser Room 244,Washington Trust:Bu11cU.ng S.E.COr.East Beau &Ma1n ~reets Wash1ngton,permsylvan1a 15301 ..;'"', ReI Et*a~e of EYa C.Baker File No.63-69-668 County of Wash1ngton Dear Mrs.Leo. Enclosed 16 a copy of e.Protest filed 111 t.he subject decedent•s est.ate. On November 15;1971,Joseph F.Shamay,Ass1stan1: Director for 'raxat1on of tb1s Bureau,a4vise4 Sherman H.S1egel, Attorney for the estate,that:the Prote~has been SUstained. Accord1ngly,you are aut.horize4 ~amen4 the record of this estate to confOJ:1l\therewith. Very truly yours, Robert L.Sdhr1ft,Act1rJg Chief Inheritance 'rax Division FOR I Peter Capata1des,D1r:ector Bureau of County COllections RLS/cag EJ)t:1osure ~C.Russell Marino,Register of!li11ls -rD -3 7-.2,<,7-3 .......... .. November 15,1971 Sherman H.Siegel,Esquire Washiugton Trust BUilding .WaehiDgton ~PCllUsylvanla 15301 Re:Estate of Eva C6 Baker File 1'10 0 63-69-668 County of Washington 'l'~o Inheritn-nce 'fux Protest Boa rd of the Penns·vlv8.n:..a DGpartillcnt of Revenue met on t.~e 8th <.:lay of l,i'mre:ube:',1971,and considered the Protest filed in t11c a:::>ove decedent I s estate.The decision -of the Doard folloHS: f, .:i .~ The Protest filed on September 8,1071,is hereby Sustained.The cash transferred to J.Louis Baker in t~eamount of $5,213.97 is not taxableo .-._._.~.._...;-..~,--.:;-.-:~~.'''--:-:;:0.',....,....•_.._'--...-.,..•......:;-_•....:;:-=.•;":::'_~.~:::~~-.:••~'--~"";-·;.1:";.~.""':~~~.-...~_~.....~--:-.;:~ Joseph F.Sbamay, Asst.Director foY'Taxation For:Peter Capataides,Director .._Bureau of County Collections JFS :JTW/ms c.Co Mrs.Frances Leo Chief Appraiser C.Co Russell Marino Register of Wills ·j \... ...•,'..;. SU:ZR:\!AN :a.SIEGEL t\TTORl'ilY AT LAW WASHINGTON,PE:--lNSY,LVANIA 15301 WASHINGTON TRUST BUILDINQ September 1,'1971 Fennsylv~nia Department of'Re~eriue Earrisbucg Eennsylv:mia In Re:'Estate of 'Eva C.Baker Washington County No.63-69-668 Your File No.37-227-3 Dear Si1:s: AREA CODE 412 TELEPHONE'221101830 ...,_.._.-~.":..-.-.. Mellon National'Bank and Trust Company and J.Louis Baker'~-"-~--' 3xecutoJ::s under the Will of Eva C.Baker,by -:.heir attorney,'Sherman :-:I.SiegE1,Esquire,do hereby file this written protest under Section iL001 of the Inheritance and Estate 'Tax Act of 1961"to··the supplemental. ~ppraisemerit of Frances'Leo,Chief Appraiser,filed July 15,1971,in the abo\"e-captioned est·ate.This protest is 'ciled to the appraisement :::>f -the item "Transfers '-$5213;97". The''item in ques'tion consisted of cash 'advancements made to' the decedent 's son,J.Louis Baker,during the year 19.69.The son was engaged for many years in the operation o£a dairy farm and the deceden~through the yearsfr'equent1y advanced funds to the son to help hiE pay his bills for the dairy,which apparently was a losing venture. The aboveiterri was listed in the'Fecera1 Estate Tax Return, (Form 7)6)but was not included in the taxable 'estate which was audited and approved by the Internal Revenue Service.. It i~submitted that the adv~ncements do not constitute a transfer which is taxable under Section 222 0f the Inheritance and Estate Tax Act of 1961 for the following rea~ons:' :.... .,..",'----- (a)The said advancements did not constitute a material.part of the 'decedent's estate.(Cann Estate,15 Fid.Rep.29,1965.) (b)The advancements made .in 1969 were in accordance with the custom and plan of the decedent in making 'advancements over the years to -:.he t:ransf'eree and consequently rebutts the presum?tion of a transfer in contemplation of death.(Cr-.lnuner Estate,17 Fid. Rep.311,1967,and Baker Estat~,17 Fid.Rep.606, 1967).. ...... , .j ,., ~,~·.Lt..,;;..;.·,;;;:;,~t '.~.*d:b;...·.......~i,.;...ic;.;~:@';;9Aia%~1ci;;~\',:,,;..:&ib;.w,.;;~,w,;;i;tlB;"'~'.&<;t<i\~¥w'{;i}t~"4tii¥iiii¥5ifffiW+W"i.r~".tUif!Q';~M';:rei!'MeAA'·rW"'fufoll;;;;:'~'~\i J",/I,,':'•~ ••.•.~...to /..J ~."t-o·if PEnnsylva~ia Department of Revenue ·Pc.gE 2 Sept~mber 1,1971 It is,'therefore,submitted that the''advancements do not cons.titute a transfer which."is ~taxable 'under the Inheritance and Estate T.2.x Act of 1961'and it is 'respectfully requested that .this p:co-:·est be \ipheld. ..;,..~ .ve·y~truly yours,' Sher'man H.Siegel /... SHS:cyn '::C::Penr.sylvania Departmeritof Justice Mel~on National Bank'&'Trust Company Mr.J.Louis Baker. .,.'. ....... :;"".:"- ". Jf• rr"".\~ It..'~:~ ."., c.() 2 --I -;jt --i ::J ~.Z o(.~, ~.,..... c: (;) ,.t~ , I --." ,"..~ ,,~\ RCC·4 (8·68) No·8 i~: COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE11883OFFICIALRECEIPT•PEN~SYLVANIA INHERITANCE A~D ESTATE TAX RECEIVED FOUR HUNDRED NINETY-FOUR'and 26/100 ...----------...----------------dollars representing Pennsylvania Inheritance or~1ELLON NATIONAL BANK &TRUST COMPANY Estate Tax due from the following estate:IIFrom:I $$~7,806.31 $J;JlIXU II~6%Tax on 2%Tax on $130.998.52 15%Taxon $1,025.00 $153.75----....:.....::--=--11 15301 SOUTH MAINS STREET WASHINGTON ,PENNSYLVANIA 63-69-668 5-26-69FileNo.Date of Death I Address--=-=-.::..=.::..:....--i' $~ Date of Payment Deeemb-er 3,1911 I EVA C.BAKER Name of Decedent -.I %Tax on $$II Estate Tax,Act of May 7,1927 ~.500.00 459.06 7,959.06 $35.20 Iitl pd. Due 1m$~---- TOTAL TAX CREDIT Less five percentum of tax if Prev. paid within three months afterBal. date of death 61us interest ~..!~6~1foof _%fr~..'.. to ate I,. ..- °jl I ,,'; of 'f 4'. .J ...,. 'l, ~" /"."~J'" ,4':~,'".....4"'.......~ ',~'""'. ltTASHINGTON I"County C .I Remarks:,UR .~:i. v00 ~\[p,~.~©illVrn"S,E'A L NOTE:This Triplicate Receipt to b;~~t~inedo for aud31~a1...3 TOTAL AMOUNT PAID $494.26 IJ /'0 ......~.~ Received by {/il,)'.:.-dt ~Z.tptO NOTE:In accepting the transfer inheritance tax on future estates.prior to the death of th~!if~/":"I .(Sionnture).....• tu"u,,1 UI l"OlUOlt lUI yeul ••U.llVIUllMtlId DY II\I~Illtillpt.it is understood thot the Commonwealth shall Ii V ,,_~..L/..Y~./'~,:~ not be precluded or prevented from hereafter assessin~additional inheritance tax nt th",death ofthe f/Le t"/~~(....c"y /f/./"V-C~IIlI life tenant o.r tenant for years whenever it appears that such additional tax may be legally due and'(/Alitl..). r.nllt=trtihle fnr nnv rilnSinn whntroj::wnr,/.1-'' .~,