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Home My WebLink AboutOC1969-0808 - ESTATE OF REYNOLDS../ -~--'--'--P-ET-I-T-IO-N-S-U-R-A-U-D-IT----.-----.-.-.----~-.-~--·---T-est-.t'F.,m j -~ IN THE ORPHANS'COURT OF WASHINGTON COUNTY SARAH L.REYNOLDS,Estate of . Deceased N 63 -69 -808 .0 . Fiduciary.~.~~~.A.P.~.y.!~.~~.c:.~t<?~. Date of Date of Decedent's death ~~Iy.§1..J.~.9.~Grant of Letters ~~~y...~'!~.~.?~. This is the ¥.j~.i?L§.!?-.(~Lf.A~?-L account filed in this estate If there have been former accounts filed in this estate,list file number or n~mber and term ~. Election to take Not Applicable. Under or Against will.(cross out one) Date Election Place of; Filed Record . Name of surviving spouse N.9.n~::. List issue,where material: Did decedent marry after execution of will?(indicate)~~No.Any children born after execution of will?(indicate) M.No.If answer yes,name them . Leg.atees Relationship Interest Fiducia~y,if deceased or not sui juris H.Elizabeth R.Culley Josephine R.Fray Daughter Daughter 1/2 Real Estate &Furnishings 1/2 Real Estate &Furnishings Joelle C.Caffrey Robert W.Culley Marian L.Fray Granddaughter Grandson Granddaughter 1/3 Residue 1/3 Residue 1/3 Residue Loren M.Fray and Josephine R.Fray, Guardians. List,if exceptions to above: None. Adeemed:Revoked:Lapsed:Abated:Give Cause: If partial intestacy,give facts:None.. ? I Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.~ If any exception give cause:. File copy'of Notice ) . and date of mailing..J.?:~~.?:~y...~Q/..).~~Q . Is estate subject to ~he filing of a Federal Estate Tax Return?¥~.I?.:. ,. Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..~~..~.~~:..~.~. If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant . ...........................................................N~~.Ap.P.~.t~.~.1?J.~.~:. Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog-ether with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. None. Give reference to such parts of the will as require interpretation by the Court;a reference to.all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of t~e adjudication: None. ..I Balance for distribution per account, Itemize any additional debits not shown by account: Total additional debits (Add) Itemize'any additional credits not shown by account: Federal Estate Tax Payment Citizens Water Company Internal Revenue Service -Fiduciary Tax Total additional credits (Subtract) Balance for distribution 5066.61$. $. 1869.18 12.96 -115.-75 - $~.~.~~!..~.~........•..•••• $..).Q.9.~,..7.~. If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); ~..... Cash Refund due on 1969 Income Tax ... 2884.72 "~'S-1~O~-$3068.72 b '__._._..._.'&~"._."~~__'__ ._.""._-----~-._.-_._---.-~..._.---~_.~------_.--_._--, If Family Exemption claimed by Petition,give place of Record:.NQt..Ap.P.U~R-p.J.~.~.._. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.NQt..AP.p.lic.abl~. List any advancement or distribution on account that has been made,and nature and amount of same: 1/2 of Real Estate and Furnishings to each of two daughters of decedent per Election attached hereto. Distribution of Securities to three grandchildren of decedent per Elections attached hereto. Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: 1/2 of Real Estate and Furnishings to H.Elizabeth R.Culley and Josephine R.Fray~ ,daughters of decedent at appraised value of $19~224.00 per Election filed. Confirmation of distribution of Securities in kind to Joelle C.Caffrey~Robert W.Culley and Marian L.Fray~grandchildren of decedent per Elections setting forth the Securities distributed and the appraised values,thereof. Reserve of cash shown on hand until contingent tax liabilities are determined and distri-' butio!).of any surplus to Joelle C.Caffrey~Robert W.Culley and Marian L.Fray".grand- children of decedent. COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ~:'!Y.9.:rn.doth depose and say that the facts set forth in the foregoing petition are true to the best of hJ~-.._ _knowledge and belief. .$.~s?J;'.l);to and subscribed before me this 1.8 day of fi:~P..r.YR-.:r.Y.19.7.Q . Signature of Officer.~--:m.'!!.-~.. Title of Officer NQ.tary..:P.JJ.b.li~. Office expi res F~b.,5~..J.~:7..l . Washington~Washington County,Pa. , And your petitioner will ever pray,etc. ··················P·aur·A~···Day.-···············. ... Estate of_$.ARAH__:k_!B_~_XJ'iQ.~.R.?I_._:.__... I j iiIi No.63 ..69-':-~8.08 "-,,...,..~., C ,'. l..: "4.-,i / Decea~ed Fiduciary__E_~1!LA ...._;Q~yA ...~_~~~:Y_.t9.:r_!~.. PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL ..~::.~,,'. r,'"I r : 'oJ • ..- Counsel of Fiduciary will submit herewith the following,in conformity with Court Rules adopted effective December 3,1951,being rule No.9:pa rag raph b-c;and divisions thereof:shown on pages 23-2.4. 1.Written praecipes.of all Cou~sel in the case.~ 2.Copy of order appointing Guardian ad litem,if pertinent. 3.Copy of Order appointing Trus'tee ad litem,if pertinent.' 4.Proof of service of above. 5.Letters Testamentary or Administration C.T.A.or an attest copy of Will. 6.Copy of inventory and appraisement.,..~ 7.Proof of advertisement of grant of letters if not filed with account.' 8.Certificate'of liensv in case any of the funds for distribution are from judicial sale of real estate.. 9.Signed and itemized'electio~s if any distribution in kind. 10.Copy of Federal Estate Tax return if es- tate is subject thereto. JAY W.TROUTMAN I •••••--.---.----------_.--_.-••_-----....---_.-a __._..--._.- - _...... Attorney ,",~'2 ~~ ~'Vd "00 N01BNfHStlIA ST7fM :10 ti31SfD3UONlH~'N 773S'snu 6 U~02 lidV al.~ dQ ~i -'/j ! ---------------------------------. i .~ COURT OF COMMON PLEAS OF WASHINGTON COUNTY~PENNSYLVANIA " ORPHANS'COURT DIVISION In Re:Estate of SARAH L.REYNOLDS, Deceased. NOTICE OFFILlNG'ACCOUNT'ANDCALLOF'AUDIT The First and Final Account in the above Estate has been filed and it will be presented for confirmation on March 2,1970,and will be called for audit during the week of March 16,1970. A copy of the Inventory and Appraisement and a copy of the Account is enclosed. Jan.30,1970.JAY W~TROUTMAN Attorney for Estate 316 Washington Trust Building Washington,Pennsylvania L ,l .' .1 J-~-,.-----iI-----------------------------------1---- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENN. ORPHANS'COURT DIVISION IN RE: ESTATE OF SARAH L.REYNOLDS, c(Deceased.Z~>-VIZZbIII. ie BEFORE: l'z iVIc(.~ ) ) )No.808 of 1969 ) ) ) ) HEARING ON AUDIT THE.HONORABLE P.VINCENT MAR lNO,Judge oLthe said Court.., deceasEld.The Executor is Paul A.Day and the attorney is Jay W. Troutman. ti APPEARANCES: ~UlQ ~6Q TIME: ::J., ~l\I aill:~THE COURT: ll:oII.bIll: t-ll:::JoU..c( ~MR.TROUTMAN: ILo JAY W.TROUTMAN,ESQ .•of Washington.Pa., representing the Accountant. Wednesday,March 18,1970,at 10:00 o'clock A.MOl EST . Number 808 of 1969,the estate of Sarah L.Reyn lds, Mr.Troutman? If the Court please,I have the Audit Petition:::an'd. all other relevant papers in this estate.Under the Will,the two daughters of the decedent were given the rreal estate and household furnishings and I have attached to the Audit Petition an election to take in kind at the appraised value those assets.The residue is given to three grandchildren in equal shares.One of the grandchil en is the daughter of Dr.and Mrs.Fray,who are testamentary guar as well as parents of Marian L.Fray,who is now age 20 years of 2 And various securities were elected to be taken in kind by the thre grandchildren and I have'signed elections 'not.only by the three gra children,but also by the g~ardians,Dr.and Mrs.Fray.'A nct we h ve also attached a copy of the Federal Estate Tax Return.The only ou <C Z<>oJ~. ZZ1&1ll, iol-e>z xUI<~ standing claim will be a small balance for Pennsylvania Inheritanc Tax.And we have not as yet received a clearance on the tate Tax and we are asking for an award of approximate.ly $3,000 in cas be kept by the Executor until tha t clearance is received from the Inter al Revenue Service,and then the distribution of any surplus to the three grandchildren in equal shares in accordance with the will. NO RESPONSE) (A UDIT CLOSED) The audit of this account is ordered closed by the Court. Is there anyone else in Court interested in this I hereby certify that the proceedings and evidence are con- decedent's estate? above cause,and that this copy is a cor. THE COURT: ~THE COURT:itI-UI C oJ< !:!c:J.., :x:I-,., C'I iiiII:11/ l-ll:oll, .11/ Il:~tained fully and accurately in the notes taken by me on the hearing of the :JoU oJ0< Ui.:lLo • The foregoing record of t proceedings upon the hearing of the above cause is hereby approved and directed to be filed. -. '-,.L~ .'~.,.j l'~.i ..1 ~.~ "-,.l .':i -'! 'oi-,.,..p",,'>•I '...'t.-r,,. ';,;::'.I,1..•. j .'j..-'l ...~ .,1 ,f :~'.;.:'1 1..•-f .-, •~1.- _"J,L.. J!,J •< ,.-.. '•.J. ",S"L' rj' .J Lt "..'-'. .:..~. .- , .....1.;." '.,).- ,. l I J .I....,J-I":" "1,, -. ,., 1._'J 1 t. ... .Cl uJ .-1 • J ,:l!J .,,...).6 J • j :JB JB...J.j '. •.J •D 'oJ ._0 _:.;U,J _•.,;.}' " ,..j In t4t Cttnurt nf Cttnnunnn 'has nf lIas!Jingtnn Cttnunty, ltftuusylnuniu,(0rp4ans'Cttnurt Dinisinn ESTATE OF 88rah Lo Reynolds, deceased. No._--=6...c...3--::6:-9,---=8..:::.0.=...8 _ In the matter of the Firstand Final A t f Paul A.Dayccoun0 _ Executor ADJUDICATION AND DECREE And ,now'April /7 19~this matter came on for hearing audit and distribution alt this session and testimony taKen;'and the;eupon,upon due consideratio~ thereof the,..balance for distribution in the hands of the Accountant is determined to be $3,06t1.72 and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribu'tion hereto attached and made a part hereof,unless exceptions hereto be filed sec..reg.or an appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Balance per account _ Additional credit asked at audit .'···~alance--------------------- Deduct Clerk's Costs &Receipts<-_ Jay W.Troutman Ru~sell M8rino,Clerk O.C.,cost~in certifyi :.real e~ta te to Recorder, ,l6hrr:'D.i~,1I'/oodward,Recorder,costs recording cer j'tit"ici.t'ion of real esta te and registering,..-if!!,,: ..Red~bit"'-Advance distribution eclaimedin account, Russell Marino,Agent,tran~fer inheritance tax ..- H.Elizabeth R.Culley,daughter,devise of an undiv~ded 1/2 interest in real estate as here-in~~J6w described and an undivided 1/2 intere~ i*#9usehold goods and furnishings;held in kl d 8nd ~i~tributed as such at the appraised value per election filed, Josephine R.Fray,daughter,devise of an undiv ded 1/2''Interest in real estate a s hereinbelow des ri- bed 'and an undivided 1/2 interest in household goods and furnishings;held in kind and distri u- ted a~such at the appraised value,per electi n filed,9612.0 Paul A.Day,Executor,reaward for Federal Tax contingencies.After the tax is fully settled and the accountants liability ceases any balan e remaining shall follow the dietribution of the residue and the proportions set out and no fur her formal accounting to the Court shall be necessary,2298.2 $5,066.6i $58,193.41 $55,895.18 -,.-,., ~ 0-t\~W :J Z 0- n*--to-~ i 0 :r i c CIl I. 0 a 3 '-" ;:::.-t\ 0 0 , -t\~ t :'".~:")1 ,:-...~ "'._.....,I ,\~ ., '"' 0-t\ N --to ~J :: :rCIl ~& s~ -*, f ::l~r ..,. r '- .- \, ,...-"-_. -" .i ,- ... 4:' ......' :" r ..,' ~.. ,.I' t Culley devisee of an is ee of en undivided 1/2 all th '~ightJ title eal est .te described No balance REAL ESTATE TO BE CERTIFIED TO THE RECORDER F WASHI GTON COUNTY :BY THE CLERK OF THE ORPHANS'COURT DI ISION ,>;'."\ Marien L.Fray,gY'anddaughter,a minor,JO$ephi e R.Fray and Loren M.Fray,Testamentary Guardia s of the estate 1/3 re~idue,including the folIo ing assets,held in kind and distributed:as such a the appraised value,per,election filed"credit to e taken by the accountant for funds advanced prior to distribution by the Court:- 3-,%Sinking Fund Debentures of Pittsbur~h Brewing Company for $1000.00 each,!'", all due 10-31-92 $1,860.0 100 shares'of common stock of Pittsburgh Brewing Company . ,'.1:,450.0 30 shares of 4-l/2~preferred stock of Mine Safety Appliances Company 855.0 585 shares of common stock of Wellington ' Fund,Inc..7;841.7 260 shares-of Keystone Custodian Fund, Series K~l ". 390 shares .~f Keystone Custodian Fund, Series B-4 ' Joelle C.Carfrey,granddaughter,1/3 residue, including the rollowing assets,held in kind an distributed as such at the appraised value,pe election filed,credit to be taken by the acco ant for funds advanced priSr to distribution btheCourt;- 3-5~Sinking Furtd Debentures of Pittsburgh Brewing Company ror,$1000.00 each,. . all due 10-31-92 $1,860.0 100 shares of common stock of Pittsburgh Brewing Company 1,450.0 30 shares of 4-1~preferred stock of Mine Safe~y Appliances Company 855.00 585 shares of common stock of Wellington . Fund,Inc.7,847.7 260 shares of Keyston~Custodian Fun~, Series K-l . 390 shares of Keystone Custodian Fund, Series B-4 . Robert w.'Culley,grandson,1/3 residue,includi g the following'assets,held in kind and distrib ted as such at the aopraised value,per~election filed, credit to be taken oy the accountant for funds advanced p~i,orto di~tribution by the Court:-... 3-5%Sinking Fund Debentures of Pittsburgh.. Brewing C0Itl.pallY for $1000.00 each,.!,.- a.ll due 10":31-92 $1,'860.0 100 share~of 90mm~n.stock of Pittsburgh Brewing Company..,.1,J.J.50.0 30 Shar.s f of 4-112~preferred stock of Mine Safety Appliances Company 855.0 585 Shares of common ~tock of Welling~on, Fund,Inc.·7,841.7 260 share~rof Keystone Custodian Fund, Series K-.l .'";' 390 shares of Keystone Cus todian Fund, Series B-4 Sarah L.ReynoldS,devisor,to H/Elizabeth R undivided -1/2 interest;to Josephine R.Frey;de interest;each undivided interest being in and t and interest of the devisor in end to percel ofas,VIZ:. ALL that certain lot of ground situate in the'Sixth W rd of the City r \. ," .\" I ,..', " ..... .-.... " (" " o..... .) ~j j , I' '. ,, '. " ", ,~, -_....... \,. " t " ,'f " .... ,----------------------------------------,.....':. ...,-';''' of Washington,Washington County,Pennsylvania.,mown aId designated as ]~ot No.60 in'the plan of lots laid out by J.B W~lson and mown as The New Locust Hill Addition,which plan is recordei in the Recorder's Office of Washington County in Plan Book 2,pege 142;9aid lot being more partic-,I ulerly bounded and described as follows: I Fronting 35 feet on the westerly side of Lee~Street and extending bac therefrom of even width a distance of 140 feet 110 a 12 100t alley;bounded on the North by Lot No.59,and on the South by Lot No.61 in said plan. 'TOGETHER with the rights and privileges and ~ubject ~o the exceptions and reservlil.tions set forth in the deed from J.~alter Bl rnes et ux.,to Sarah L.Reynolds dated February 5,1953,and r~corded .n the Recorder's Office of Washington County,Pennsylvania,in D~ed Book 855,page 44. CERTIFIED TO RECORDER:APRIL 27,1~70. ~ .::.t-o U)<t 2:.....J Q C"'~~--.....J c:::~0---..','::';t:..<:...") r-"'1 0 ~-<:> l:;c·r...:::I- ('-.J--UJ lJ.J <.') n:(l)I--Z 0....u)(f)- c.;..._....-..:--:c~:,:)c.:>-Cf) c:::::.0.::LtJ <.t.c::•I 1"--:;-,..-'"- .., .\ .\ .,.. COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANSI COURT DIVISION IN RE:ESTATE OF ) ) SARAH L.REYNOLDS,) ) DECEASED.) ELECTION TO TAKE IN KIND We,H.ELIZABETH R.CULLEY and JOSEPHINE R.FRAY, daughters of the decedent,Sarah L.Reynolds,hereby elect to take and receive in kind the following assets in said Estate at the appraised values thereof: APPRAISED VALDE (A).PERSONALTY- j Household Furnishings (B).REAL ESTATE- $424.00 House and Lot at 61 Leet Street,Washington, Pennsylvania,as more fully described on Schedule (l),attached hereto and made a part hereof. $18,800.00 TOTAL----------$19,224.00 We hereby execute the within Election and acknowledge advanced distri- bution thereof from said Estate on the 31st day of December,1969. ,. ~.:::r <.I)0 ~ Z -.1 a..en -.1 '"~",,-r:r:::--3;:0,-.""t <.;>...oc:c .:-::l.L-c-'<:>:;z=-J 0e::;:,.,...,-cr::1-L1J ('>,.J -lu (2;:,i.>J r-Z(J) .......""",.J 0::(/)0..U):r:::"':t:::::;)(,.'1 <.I),......,~.0:::tu <r.c'",c::>C~t~.l~r-_~" c ( : I~!'S C H E D U L E .(1). 1 ALL that certain lot of ground situate in the Sixth Ward of the City of Washington..Washington CountYI Pennsylvania..known and designated as Lot No.60 in the plan of lots laid out by J.B.Wilson and known as The New Locust Hill Addition,which plan is recorded in the Recorder's Office of Washington County in Plan Book 2,page 142;said lot being more particularIty bounded and described as follows: Fronting 35 feet on the westerly side of Leet Street,and extending back therefrom of even width a distance of 140 feet to a 12 foot alley;bounded on the North by Lot No.59, and on the South by Lot No.61 in said plan. TOGETHER with the rights and privileges and subject to the exceptions and reservations set forth in the deed from J.Walter Barnes et ux,to Sarah L.Reynolds dated February 51 1953,and recorded in the Recorder's Office of Washington County,Pennsylvania,in Deed Book 855, page 44. , COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS~COURT DIVISION IN RE:ESTATE OF SARAH L.REYNOLDS" DECEASED. ) ) .)~ y ) " ELECTION TO TAKE IN KIND I..ROBERT W.CULLEY,grandson of said decedent~and legate.e of 1/3 of the residue in said estate~hereby elect to take and receive in kind the following securities in said estate at the appraised values thereof: DESCRIPTION 1.3 -50/0 Sinking Fund Debentures of Pittsbltrgh Brewing Company for $1000.00 each~all due 10/31/92. 2.100 Shares of common stock of Pittsburgh Brewing Company. 3.30 Shares of 4-1/20/0 preferred stock of Mine Safety Appliances Company. 4.585 Shares of common stock of Wellington Fund,Inc. 5.260 Shares of Keystone Custodian Fund~Series K-l. 6..390 Shares of Keystone Custodian Fund,Series B-4. ..~TOTAL UNIT APPRAISED VALUE VALCIE 620.00 $1~860.00 14-1/2 1,450.00 28-1/2 855.00 13.415 7,847.77 9.355 2,432.30 10.735 4~186.65 $18,631.72 1,further agree to a sale by Paul A'.Day~Executor of said estate,of 1 -50/0 Sinking Fund Debenture of Pittsburgh Brewing Company~100 shares of common stock of Pittsburgh Brewing Company,10 shares of 4-1/20/0 preferred stock of Mine Safety Appliances Company,114 shares of common stock of Wellington Fund,Inc.,and 2 shares of Keystqne,'Ctistodian Fund~Series B':'4,at the market values thereof as soon as the'Elections to take in kinq'are si'gned by:all three residpary legateys in said estate and are all delivered to said Executor,to provide fun,ds to pay estimated re- maining obligations in said estate plus a reserve for contingent federal income,fiduciary, and estate taxes~and further agree that if there is any deficiency to pay to said Executor on demand my 1/3 part thereof,subject to my right to receive 1/3 of any surplus,if any,which may exist after payment of all obligations in said estate and clearance of all tax liabilities thereof after audit and a clearance letter is received from the Internal Revenue Service. I hereby execute the within Election and acknowledge receipt of advanced distri- bution thereof from said estate as of the 31st day of December,1969. 1 ( ( ( ( { ,\ .1 I 1,, 1 , -j ,. ~: <• Lr •....~1 i'' 1;' .. ,,>, .' •J ,.. COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS'.COURT DIVISION ELECTION TO TAKE IN KIND I..JOELLE C.,CAFFREY..granddaughter of said decedent..and legatee of 1/3 of the residue in said estate,hereby elect to take and receive in kind the following securities in said estate at the appraised values thereof: I..further agree to a sale by Paul A.Day,Executor>of said estate,of 1 -50/0 Sinking Fund Debenture of Pittsburgh Brewing Company,100 shares of common stock of Pittsburgh Brewing Company,10 shares of 4-1/20/0 preferred stock of Mine Safety Appliances Company,114 shares of common stock of Wellington Fund,Inc.,and 2 shares of Keystone Custodian Fund,Series B-4,at the market values thereof as soon as the Elections to take in kind are signed by all three residuary legatees in said estate and are all delivered to said Executor.to provide funds to pay estimated re- maining obligations in said estate plus a reserve for contingent federal income,fiduciary, and estate taxes,and further agree that if there is any deficiency to pay to said Executor on demand my 1/3 part thereof,subject to my right to receive 1/3 of any surplus,if any.which may exist after payment of all obligations in said estate and clearance of all tax liabilities thereof after audit and a clearance letter is received from the Internal Revenue Service. "NIT APPRAISED VALUE VALUE 620.00 $1.860.00 14-1/2 1,450.00 28-1/2 855.00 13.415 7,847.78 9.355 2,432.30 10.735 4,186;65 $18,631.73~ ) }~ ) ) }-DECEASED. SARAH L.REYNOLDS" IN RE:ESTATE OF DESCRIPTION 1.3 -50/0 Sinking Fund Debentures of Pittsburgh Brewing Company for $1000.00 each,all due 10/31/92. 2.100 Shares of common stock of Pittsburgh Brewing Company. 3.30 Shares of 4-1/20/0 preferred stock of Mine Safety Appliances Company. 4.585 Shares of common stock of Wellington Fund.Inc. 5.260 Shares of Keystone Custodian Fund,Series K-1. 6.390 Shares of Keystone Custodian Fund,Series B-4~ TOTAL • I hereby execute the within Election and acknowledge receipt of advanced distri- bution thereof from said estate as of the 31st day of December.1969. ?iJoelle C.Caffr·y . .•. r '..). 1, ..a Lel' -,- .....- l I. •\' I i. ! ' • ., l; ( ( ( ( ( .'I 1 " r ': -', .; .1 J. <1 I ,-------------------------------:---------------------- COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS I COURT DIVISION'! IN RE:ESTATE OF SARAH L .•REYNOLDS~ DECEASED.. ). )< ) )~ ) ELECTION TO TAKE IN KIND WE,LOREN M.FRAY,JOSEPHINE R.FRAY,testamentary guardians of our daughter,Marian L.Fray,age 19 years,under the Will of above decedent,and Marian L.Fray individually,hereby approve and ratify an Election of the said Marian L.Fray to take and receive in kind the following securities in said estate at the appraised value thereof: DESCRIPTION 1..3 -50/0 Sinking Fund Debentures of Pittsburgh Brewing Company for $1000.00 each,all due 10/31/92. 2.100Sh(lres of common stock of Pittsburgh Brewing Com.parry. 3.30 Shares of 4-1/20/0 preferred stock of Mine Safety Appliances Company. 4.585 Shares of common stock of Wellington Fund,Inc. 5.260 Shares of Keystone Custodian Fund,Series K-1. 6.390 Shares of Keystone Custodian Fund,Series B -4. TOTAL UNIT APPRAISED VALUE VALUE 620.00 $1,860.00 14-1/2 1,450.00 28-1/2 855.00 13.413 7,847.78 9.355 2,432.30 10.735 4,'186.65 .$18,631.73 The undersigned,jointly and severally agree to a sale by Paul A.Day..Exe- cutor of said estate,of 1 -50/0 Sinking Fund Debenture of Pittsburgh Brewing Company, 100 shares of common stock of Pittsburgh Brewing Company,10 shares of 4-1/20/0 preferred stock of Mine Safety Appliances Company,114 shares of common·stock of Wellington Fund,Inc.,and 2 shares of Keystone Custodian Fund,Series B-4,at the market values thereof as soon as the Elections to take in kind are signed by all three residuary legatees in said estate and are.all delivered to said Executor,to provide funds to pay estimated remaining obligations in said estate plus a reserve for contingent federal income,fiduciary,and estate taxes,and further agree that if the.re =i8 any de- ficiency to pay to said Executor on demand a 1/3 part thereof;,subject to the right of Marian L.Fray,to receive 1/3 of any surplus,if any,which may exist after payment of all obligations in said estate and clearance of all tax liabilities thereof after audit and a clearance letter is received from the Internal Revenue Service. We hereby execute the within ,Election to have Marian L.Fray take the aforesaid securities in kind,acknowledge receipt of advanced distribution thereof as of the 31st day of December,1969. .Loren M.Fray. .····~~inf::i:a"f¥. Testamentary guardians ,of our daughter, Marian L.Fray,'age 19 years.' irl~clJ.-M-u_"",--·'-- Marian L.Fray.I -~---,I.,-;"'~., ::1 t '-!'",4 ~t z::<er... G:J'\.',t./.·(c= t'._,Lu 0:::0-',.............-1'OC .......~~', c:=l ¥.,t'"'JO-'.........."-.. l -\,''(, .f.....\.. ,. L • .l'en ....." \ ~' ( ( ( ( T.-..r _."'-I.. !' ,1 ' _,.1 ,- ...~... _'t-, 1 ".',:',..... ,.'..... .••1,.• ;l J COMMONWEALTH OF PENNSYLVANIA PEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF .Y!.A8..I.UNGTQ.N . J--33 t--3 I t1 $'eUl&:>. Form RCC.,.33 RESIDENT DECEDENT IMPORTANT:This return must oe completeq in det~il and filed in duplicate,with will attached,with the Register of Wills of th~Co~pty where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of ..tl!e.Jn4~rit~nce ..ll.n~.Estll.te1'aX A,ct of 1961.) -§!\~!!~:~~~g~g~::;~=OF__·······C..·O..·un·....·t..y..·}~ Late of :W:a..s.h.ingtQn.,.. oil the est~te of the above-named decedent being duly sworn,deposeS ::.:o~;::::::_.~--_-~:_-:}, RA:Y~.~!....P!\X~,.... X~~and sayS Executor ............19.....9..~.......r testate leaving a last will,copy of which is hereto attached.} (nay).(Year)L~~~fK Decedent'died J..!:lJ,y..9, (Month) Name and address of attorney or}.Jay .W Troutmau,316 ..Washington..T.r.ust.Building,.. other authorized representative to. whom all correspondence should beWashington,Pennsylvania.... mailed. That as such Executor depo:qent is familiar with the affairs of said estate and the property con- (Ex""utor·AdminiBlralor) stituting the assets thereof and their fair market value. That at the time of death there was nO safe deppsit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the fQIIowing;.,.-,. NAME AND ADDRESS OF BANK OR OTHER INSTJTUTION THIS SAFE DEPosiT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT .-£ittsbur,O'h National Bank Sarah L•Reynolds and ...,W..ashington.Pa.·H.Elizabeth Culley Daug-hter i That the contents of satd safe deposi t box or boxes are itemized under Schedules A &Bof this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A ~ttached heret;o and made part hereof sets forth full v and in"detail all the real property in the CommonweaJth of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns prOVided therefore the assessed valuation of each of said parcels,the estima.ted market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situ/!-ted owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings ba.nks,trust companies,or other institutions,whether individually,or in trust for any other person or persons giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death in the case of savings banks,and to the date of d~cedent's death in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,or any state,or political subdivision thereof,or of any foreign country,w~ich are owned ~t t~e time of death;all wearing apparel,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,ca~riages"automobiles,boats,and any and all other personal chattels of whatsoever k\.mt or llature,left by decedent,together with the fairly 'estimated market value thereof;all bonds and mortga~e!il held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,With interest thereon,if any,giving the face value and estimated fair market value thereof,and if such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon and unpaid as of t"le date of death~bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. ~~.--------------'----- In the case of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together wi th the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or af'ter death,said schedule sets forth the nature and value of such property,to whom .transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers.In the 'case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a cORY of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another, With a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing Which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets.forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of death;taxes accru~d charge.able for period prior to decedent's death (except.those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of 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 2...2....~..... ................................................day of ..January,19...1..0 . ..,ii..h/.W~..ft···Nt~···············..···· · My Commission Expires:Feb.5.£>1971 Washington,Washington County,a. (Executor~Paul •Day .~..?~PP,JQ.P,:r.r.:~:t~t....fh~.ij..gJn.g _.. (Street Number) .?Jtt.§.l?~.~.g.tl.L ?~.~J.~.?J.~. (City or Town and State) NOTE:Before signing affidavit make sure all blank spaces in the affidavi~and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. r ~.RCC-34 (1-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEpENT SCHEDULE "A" REAL PROPERTY * R .,, Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint terlant or tenancy by entireties,report on Schedule "~".Property hf'ld by the .decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo,:!wealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took title;if a farm state number of a. cres;also statement of mortgage encum~rancesupon each parcel at death of decedent.Taxes,assessments,accr.ued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. (1)(2)(3\/ DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write DEATH In this space) 2 Story brick house and lot,61 Leet Street, Washington,Pa.(Sixth Ward).Lot is 35'x 140'. Title reference Deed dated February 5,1953 - Deed Book 855,page 44. Rent due July 1,1969,for month of July but not collected at date of death. $4,030.00 .01/_ $18,800.00 ~~ 70.00 ~J,.;[;.ofP f"1.... Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. $18,870.00 RCC-35 COMMONWEALTH OF PENNSYLVANIA .TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY ,,- \ INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,a~d furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.-stocks,-mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item ITEM UNIT ESTIMATED "DEPARTMENT VALUATION No.List and describe fully VALUE MARKET VALUE (Do not write in this space). 1.Cash on person.13.14"\~2.Mellon National Bank and Trust Company Washington,Pa.-Checking Account.13,262.38 3.Cash in Bank Lock Box.13.05 4.Account owed by F.L.Nuss.3.66 .~5.Household Furnishings.424.00 6.Rebate on hospital premium from Bankers Life and Casualty Company.9.71 Ij 7.Refund on 1969 Estimated Income Tax.184.00.... 8.10 -50/0 Sinking Fund Debentures of Pittsburgh 62.00 6,200.00 Brewing Company,a Pa.Corp.,for $1000.00 each evidencEdby Certificate Nos.R752,753,754, 755,756,4479,4480,5031,5032 and 5282,all due 10/31/92.Interest payable 4/30 and 10/31.Over the Counter. Interest accrued 5/1/69 to 7/6/69.96.20 9.400 Shares of common stock of Pittsburgh Brew-14:-1/.2 5,800.00 ing Company,a Pa.Corp.,evidenced by Certifi- cate Nos.MC0637 for 200 shares,MC6225 for 100 shares and MC15857 for 100 shares.Pittsburt h Pa.Exchange. 10.100 Shares of 4-1/20/0 preferred stock of Mine 28-1/~2,850.00 Safety Appliances Company,a Pa.Corp.,evidencE d by Certificate No.PG837.Office-Pittsburgh,Pa. Over the Counter. Dividend payable to stockholders of record 6/2/69.56.25 11.1869 Shares of common stock of Wellington Fund 3.415 25,072.64 Inc., a Del.Corp.,evidenced by Certificate Nos. CB32573 for 225 shares,35721 for 225 shares, 453671 for 969 shares andSD61607 for 450 shares. Dividend payable 6/30/69.205.59 12.780 Shares of Keystone Custodian Fund,Series 9.355 7)296.90 o-K-I,a Del.Corp.,evidencedby Certificate Nos. 158258 for 660 shares,191021 for 15 shares, 221253 for 28 shares,236144for 28 shares,507404 for 36 shares and 13 shares inunissued form. Dividend payable 5/15/69.93.60 13.1172 Shares of Keystone Custodian Fund,Series 0.735 12,581.42 B -4,a Del.Corp.,evidencecby Certificate Nos. 12455 for 650 shares,56380 for 50 shares,104844 for 36 shares,162620for394shares,176179for24 shares,231706 for 15 shares and 3 shares in un- issued form.. Dividend payable 6/15/69.199.24 Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X 74,361.78 f,..,"Q. .. STOCKS AND BONDS WORTHLESS STOCK.... 14. Value on date of death 800 Shares of capital atock of Washtngton Brewlng Co.,a Fa.Corp..fOOO.00 having a peX"value of '1.00 each -Cel'tlflcateNo.T·27S leaued to Dr.John M.C.Reynolde on 7/26/35 and transferred to Sarah L. Reynolds by Estate of John M.C.Reynold.on 12/28/"2. ~5. 16. 17. 18. a/laO Share of COlllD10n stock ot The William Zoller Co.,a Pa.Corp.,'000.00 no par valuo -Certificate No.8367 i.sued to John M.C.Reynolds on 3/31/30 and transferred to Sarah L.Reynolds by Eetate of Jolm M.C. Reynolds on 12/28/.2. 6/100 Shar.'ot common stock of The William Zoller Co••a Pa.Corp.,1000.00 no par value ..Cert1l1cate No.5587 1••ued to John M.C.Reynolds on 6/30/30 and transferred to Sarah L.Reynolds by &state of John M.C. Reynolds on la/28/Q. 1 CerUficate No.2240 of Consumers Service Company of South Send,'000.00 Indiana,hav1nj II.par value or 1125.00 and a redemption value of '250.00 issued to J.M.C.Reynolds'on 5/13/22 and tran.terred to Sarah L.Reynolds by Estate of J.M.C.Reynold.on 12/28/42. 1 Certificate No.22·61 of Conaumere Service Company of South Bend,'000.00 Indiana.baving a par value of '12~.00 and a redemption value of $2&0.00 laeued to J.M.C.Reynolds on '6/13/22 and trana(erred to Sarah L.Reynolds by Bstate of J.M.C.Reynold.00.12/28/42. $000.00 '000.0010SharesofDeclarationofTrustofCo~umers Service Company, Certificate ~o.3788 (asued to J.M.C.Reynolds"on 4/1./22 and transferred to Sarah L.Reynolds b1 Esta~e ot J.M.<;.Reynolds on 12/28/42. 10 Shares of'Declaration of Trust \)1 Consumers Service Company, Certitkate No.4983 issued to J.M.C.Reynolds Gn 2/33/23 and transferred to Sarah L.Reynolds by Estate of J..M.C.Reynolds on 12/28/42.14, 15,16, 17,18,19 and 20 The CertUicates lnt.Q¥~lJOKwereappraised at a n:)mlnal value ot ,I.00 in tbe Estate of John M.C.Reynolds (father..in..law of de· cedent)and awarded to Sarah L.Reynolds by The Orphan8'Court of iW,llBhlngton County,Pa.,at No.51 Nov.Term 11)"2,A.A.(J.M.C.Reynolds 'died 2/1!42).As far a8 Executor can determine all or said Companies are defunct and their securities wonhle.s. 20. 19. 22. 50 Sharea of capital atock of Emerald Petroleum Company,a Del.$000•.00 CQrp.,having a par value of 125.00 each,CertUlcate No.817 i8sued to Sarah J..,.fteynolde on 12/37/48. 11 Shares of capital stock of Emerald PetroleuUl Company,a Del.$000.00 Corp.•having a par value of 125.00 each,Certlflcate No.819 lseued to Sarah C.Reynolds on 1/20/47. As far as Executor can determine tbia Company dlscontinued operations many years Q~O and 18 detunct and the stock is worthless. ESTATE OF Sarah L.Reynolds RCC-36 cO\mb~'\'E\LTH OF PENNSYLVAN:r "- •T1UNSFFR INHElUTANCE TAX n.ESIDE~T DECEDENT SCHEDULE "c" TRAN SFEIlS (1)Did decedent,within two years of death,make any transfer of any material part of his estate without receiving a valuable and adequate consideration therefor?(Answer yes or no)No.' (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)-=.N,..;o,,-,-.__ (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)No.. (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)_ (b)What was the transferee's age at time of decedent's death?_ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)---::N..:....=o~._ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)_N_o_._ (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others ~------ (7)Did decedent in his lifetime make a transfer,the consideration for which was t:r~nsferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)l~O. (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which cOllld revert to decedent under terms of transfer or by operation of ~law?(Answer yes or ·no)_~r{~O~._ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The anSwers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM i III II I NONE. DESCRIPTION MARKET VALUE (Estimated).DEPT.VALUATION (Dept.Only) [nsp.rt this total opposite "Transfp.rs",Schedule "C"in the "As Reported"column on the last page of this return. 000.00 ReC-S8.CCMMONWE/\LTH OF PENNSYLVANIA Tni\.N~}I:Il INHERITANCE TAX P<ESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRFCTIO!'iS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-~wners to the decedent. Description of Property,Date of Acquisition,Name I unit Address and Relationship of Co-Owners,and Place I Value of Record of Instrument,where Real Estate.1 NONE. II percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest Insert this total opposite "Jointly Owned Property",Schedule"E" in the "As Reported"column on the last page of this return.000.00 RCC-37 .(12-63) l'l)~I,Nl)~\\'E:\I..TII OF l'E;'II:,\SYYU\NIA THANSFER 1!'\IlEHITA!'\l'E TAX RESIDENT DEl'EDE1"T SCHEDULE "D" BENEFICIARIES - BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesof~ll who illegitimate children DECEDENT OF BENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH H.Elizabeth R.Culley Daughter Yes 1/2 Real Estate and 222 Crest Ave.Furniture Washington,Pa.15301 Josephine R.Frav Daughter Yes 1/2 Real Estate and 2101 Seventh St.,South Furniture St.Petersburg,Florida 33705 Joelle C.Caffrey Granddaughter Yes 1/3 Residue. 530 Allison Ave. Washington,Pa.15301 Robert W.Caffrev Grandson Yes 1/3 Residue 3474 Verner Road Kent Ohio 44240 Marian L.Frav Granddaughter Yes 1/3 Residue 2101 Seventh St.,South St.Petersburg,Florida 33705 r r - \ h Deponent further says that all the above-named beneficiaries are living at this time except below:~one. NAME DATE OF DEATH RESIDENCE OF THE ESTATE OF ~IATTER OF THE APPRAISEMENT L'<THE •-<•• ...,'i:1 ::tI...,~~ll'...,ll' ::l '"-'"0....,::l 'i:1~ll'...,...,-0 '"'"d'i:1 ~...,...,.g ~ ~..., ~ (Executor-Administrator must complete "As Reported"column #1.) CJ...,o'"'"..., ll'Xll'C-eo trl'"....ll'....~ 63-69-808 ···x~~··t No. Will 2AxImtNixtxatil:.m .SARAE.1.,.,.REXNQ1.,.DS •.. Deceased Late of ...Washington County of Washington... Commonwealth of Pennsylvania REPORT AND APPRAISAL 'Vd "00 NOJ.QN1HSYM S111/",:!.O ~131SI~3tjoNPi;:'jif -n::1 SSm.1 U)c: ~~;.> ::tI U)CJl CJl ~ CO)()();:r-;:r-;:r- ei ~~...........................------~•-.1 ,1-'.---- W :~:00 ;.>..~,..CI) l:'l :0 :w :00 ::tI II "c:Al :0 '0)'-.1 ~.---- I-',0 .......'O'"d >-•:-:-:-0-i.-:J 0-.10 ::+Co ;0000 ~ -fF.>----,I 2 t.id ,i NVr OL .".&Q3l1-i Jay W.'Troutman.Attorney:'""" '{J ,~ .~.~.'"- ~. '0":;'K~; r ~~~:'-'.l .-,~r.:I~.~.~...,......... :':'--.~2. 'J'o g .'"c...0 ......... --_.- J ~J-h f-g'tJ%. ..•DEDUCTIONS ALLOWED IN JFormRCColO..,..tt(~S'~~OOFFICEOFTHESTATEMENTOFDEBTS'H'SUM 0'........................J REGISTER OF WILLS AND DEDUCTIONSWashington OAg~ZOFCOUNTY AND AGENT OF THE COMMONWEALTH Regiller of Wills,Ag.~1 ESTATE OF SARAH L.REYNOLDS / L,ATE OF Washington,Pennsylvania I DATE OF FILING APPRAISEMENT Jan.1970 DATE OF DEATH July 6,1969 DATE NO.OF n.U N NAM!)OF PAYfE _,.j REMARKS :"Mo,UNT/."VOUCH"" ",v .v 1 I'7'-I!f{,j '"'b1'~Am""'....'6""7U__-'~-Vi,! July 969 Register of Wills Letters 20 00- July 969 Piatt Funeral Home Funeral Services •1,353 00 Julv 969 Harrv Cook 1969 School Tax .....193 !12 Julv 969 Observer Publishing Co.Advertising Letters 14 00 .T1l1v 969 WashinQ'ton County Reports Advertisin2'Letter 14 00 July 969 Donald D..Mc;Cormick Agency Fire Insurance;55 00 July 969 Columbia Gas Co.Gas Bill 7 77 July 969 West Penn Power Co.Electric Bill 24 63 Julv 969 ~q.sh~fiton -East Washington Sewer Bill 10 1Romtthoritv Jlllv 9fi9 Fetherlin &Carl Appraisal of Real Estate 50 00 July 969 Robert C.Gordon Ambulance Service 15 00 July 969 Shearer Heating Co.Repair Bill 7 00 July 969 Citizens Water Co.Water Bill 14 26 July 969 Bell Telephone Co.Telephone Bill 18 12 July 969 Martin R.Hallam Appraisal of Furnishings 10 00 Julv 969 Washington-East Washington Final Sewer Bill 20 12JointAuthority Sept.1969 Karl C.Randall.III,M.D.Medical Services 60 00 Sept.1969 Washington Hospital Hospital Bill 46 00 Oct.1969 Kurtz Monument Co.Inscription -Marker .25 00 Nov.1969 Register of Wills 7 Short Certificates 7 00 Jan.1970 Paul A.Day Executor's Commission •4.500 00 - Jan.1970 Jay W.Troutman Attorney tor J:!;state ana 5.000 00preparingTaxReturns• Jan.1970 C.M.Troutman Notary Fees 9 00 Jan.1970 Re2'ister of Wills Filin2'Inventorv 12 50 Jan.1970 Register of Wills Filing Account 18 00-TOTAL .l.l.ruv,±tu> COMMONWEALTH OF PENNSYLVANIA }S.:COUNTY OF Washington I,Paul A.Day,HEREBY CER)"IFY.THAT.TO THE BEST OF rI MY kNOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE EST"TE OF Sarah L.Reynolds!DECEASED.AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES.~f--(L'5')~\DAY 01' --..-( SWORN AND SUBSCRIBED BEFORE ME THIS ;:2;;J- Januar:18 70.,t?Lv.-'7h ,,,/h #"u2=-d Not.ary PublicMyCommiSSIOnExpires:Feb.5,1971 Washington,Washington County,Pa. ....'1~--.J:::::J e::;,P Pl ::u "-(l"j,G)i.::::C-..r=~:c,-(f):t::;I>-(f)(II ·Z Z -1 f"i\rn,:'.r,1-i1';r~.•..)1 -i ::x:,''v1-'V0~Z \,_.~..,....._:,:;.,.;",''''0 ("):t----". ::iE .-..Q +,~"-•...,~.~. r-I.....,;Z:\J r-C.)J>.(fl.-. l .' .' RCC-SI (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT PAUL A.DAY (Executor ~~~~ IN YOUR REPLY PLEAeE REP'ER TO 37-238-5 / Dear In Re:Estate of S...;.AR_A_H_L_._RE_"_Y_N_"O_DD_S _ ______W_A_SH:..;,.I_N....;;G....;;T~(JJ;.;....-County - FHe No.63-69-808 Mr.Day: You are hereby notified that the original appraisement in the estate of Sarafu L.Reynolds has been filed in the office of the Register of Wills qf Washington County on January 29 ,19~.Said appraisement reflects the following valuations: Real Es tate _--:-1=.8:::.z.:.8:::.J7~0:..:•.:::O.:::O _ Personal Property ~74~.3~6~1~.w7~8~___ Transfers ~~=;__;:;_:::\"".....,..-- Total ....:..9.:::..3z.:.,2::::;3:;:1:...:.•.!.,.7;:.8--- As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains Unpaid after one year from date of deatn,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date ....::J..::a::.:n..::ua::.:r~y~2~9:..z.,-=1~97.!..O::.---_ DATE OF DEATH:July 6,1969 Note:This is not a bill. Signed(1le ~~"m~«" Title W.R.CHANEY.~HAISER C C"39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAJ( RESIDENT DECEDENT SUMMARY i.~state of REYNOLDS,SARAH (Last Name)(First Name) 1. (Initial) DATE OF DEATH_L-6-ttL_FILE NO.63-69-808 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". ect- d urn x APPRAISER\j Dated:---;o:::;:1~-~27_9--;7,....;0,.__--- 07 06 69--~r REPORT OF THE REGISTER OF WILLS I,the undersigned du.ly elected Register of Wills in and for County,Pennsylvania,do resp fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the s allowed as a deduction. Dated:~ REGISTER OF WILLS -- INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A)$1.t5.t5'/L UU $18,8'70 00 $ Personal Property (Schedule B)74.'361 78 74.361 78 Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS 93.231 78 93,231 78 Less Debts and Deductions (SCHEDUL.E F) CLEAR VALUE OF ESTATE - Valuation of life estates or annuities ..«••••••••••••••••$t=t=t=ESTATE TAX ASSESSMENTS $ - FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on $2%$ Tax on $~$ Tax on $$ Tax on $10%$ Tax on $15%$ Exemptions *(*)As evidenced by Charitable Total Estate Exemption Certificates issue TOTAL TAX $by the Secretary of Revenue. Less tax previously paid $1=BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $t=Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$1-BALANCE DUE $ Add interest at rate of 6%from t=to $ TOTAL TAX BALANCE $ PAID $ FOR USIE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason same should be noted below,with short explanation. i cfl~ ..... Will Administration !No. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF SARAH L.REYNOLDS Deceased Late of . County of \tfASHINGTON WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL p !• ~. Fonn RCCJ!:" III DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTiONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA.. RESIDENT INHERITANCE TAX APPRAISEMENT DATE ~~.~FY.???~.?.??.. COUNTY w.~.§h.;j,.nKt..9..n . FILE NO...9.2.::.9..9..::.?9.?. Whereas,?8.:F~.b ~..~~.~.Y!l:<?.cP.:.~late of ~.a.:.s..~.~~.€?~.?~. in the County of w.~.~.m.ngt..9.P..Commonwealth of Pennsylvania,having died on the ~~.h.day of J.JJ1y 19 9..9,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,~.~.~..~qb.~~~y.,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Descrlpllon of Asset REALTY: See copy of Schedule A"attached to appraisement Unit Values $ Appraisement Made fOI InheritanceTaxPurposes -----------.------------------------------f-----H------+_---- PERSONALTY:_....:::::::====:::::::::::..-_-----------------------1---11-----4--._--- See copy of Schedule "B"attached to appraisement 74,361 78 -------------------------------------------+-----H---------t---- 1------·_----------------_·_------------------+--_·---#-----.----+-- 1~--------------------_t_-__1t_---__+-1 Total 93,23]78 L..-- WASHINGTON ......................County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of SARAH L.REYNOLDS.............--. Deceased. Late of WASHINGTON Date of Death,~.~.y.~.~..~?§?. Appraisemel?t Docket Vol.,.3.7 . Page}43.$~5.No 9.3.::::9..9~.$O'$. Filed in Register}s 0 fJice,J.t¥)~C1,r.y ?,.9.1 197.Q.. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement,. Appeal jyom Appraisement,. Entered and charged,. ,. ) Q!ommoutttta:lt4 of ,tUUB111Ua:Uia:,}ss.lIas~ingtnn C!tonntg, KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,III the County aforesaid on the 9th day of July A.D.19 6~before me, Russell Marino ,Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania, the last Will and Testament of late of S A R A H Washington L.REYNOLDS in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and P A '\1 L A.DAY the Executor III said Will and Testament named,having appeared before me and taken and subscribed the oath of office prescribed by law; NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said P A U L A.DAY committing unto the administration of all and singular the goods and chattels,rights and credits,which were of said deceased,and requiring HIM to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety days from the date hereof,and to render a just and true account of said administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said Office at Washington,this n i nth day of J u 1 y in the year of our·Lord one thousand nine hundred and Register .... 0, \... t , i i iI ita ~i:t> l i::o tI;I~.....I I ..... tI; i to1 i i !ti ts:l!-/ll (J)Gll1-I !!:;d »tI;-I ts:ltii~/ll ..... 0 ~I~10 "TI a III iQ iti tI;il:J:j it:J :::i:t>ita .....ita r ~iE1 to1 ~i sa!i ii:i :• ~I \,,'r LAV,I OFFICES JAY W.TROUTMAN LAST WILL AND TESTAMENT lot SARAH L.REYNOLDS,of Washington,Washington County, Pennsylvania,being of sound mind,memory and understanding,do make, publish and declare this my Last Will and Testament,hereby revoking all former.Wills by me at a~lY ,time heretofore .made.. 1.I order and direct the payment of all my just debts and funeral expenses as soon as conveniently may be after my decease. 2.I give,devise and bequeath my real estate situate at 61 Leet Street,Washington,Pennsylvania,together with all household furnishings therein,to my two daughters in equal shares,namely:H.Elizabeth R. Culley and Josephine R.Fray. II 3.All the rest,residue and remainder of my estate,both real and personal,I give,devise and bequeath to my three grandchildren in equal J shares,namely:Robert W.Culley,Joelle C.Caffrey and Mari~n L.Fray. 4.I hereby appoint Loren M.Fray and Josephine R ..Fray,or the survivor of them,as the guardian of any property belonging to Marian L. Fray under the terms of this Will until said grandchild reaches the age of twenty-one years and I authorize said guardian to use the income from said property and the principal,if necessary,for the support,maintenance and education of the said Marian L.Fray during her minority. 5.I hereby nominate and appoint Paul A.Day of Union Trust Building,Pittsburgh,Pennsylvania,as Executor of this my Last Will and• Testament. IN WITNESS \VHEREOF,I haye hereunto set my hand and seal this ?U day of November,1964. J .')fc)0..J .' ..(Sr:Lt.·u://J l Ly,.u'-(tV/ Sarah L.Reynolds.' Signed,sealed,published and declared by the above named Testatrix as and for her Last Will and Testament in our presence,who,in her presence,at her request,and in the presence of each other,have hereunto. set our hands as attesting witnesses this 7 t:I....day of November,1964. ~0'"-,\.II',·.~,L.c..:.:W.(..::.'-J.;l.·:..;.···._·.Washington,Washington County,Pa. I! /J~l..:.:!_'·..J,!;...J·.:l/{;;;:--1:.:.....::4:.l.-::··/_·_,~:::.;y~I/.::..··~;..;;_;:;;:.-"L:;;::._""',,~'""L::::·-::;:-~:::i.',,:=r--t.-;:~;::;.:.-:i:;;::.-z..;:l~_'-::J~Washington..Washington County, • Pa. G ~-!o Cf-to r ~ffi~uuit (@f fxrrutnr ®r 1\~miui.atrutnr J ~tutt nf 'tuu11yluuttiu l Ql.nuuty nf lJu114ingtnn )1111: Personally before me,the undersigned authority,a N.Qt.i?,;r;'y..Pu.bli.c.•.......in and for said .County and State,appeared PAJJL..A.~RAX who,being duly sworn according to law,deposes and says that he is the e~ecutor or administrator of the es- tate of .S.9--l:9--h..~.!B~ygQ~g.~.t deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of S.9--.:r..~h.b.!.B.~Y.UglQ~...., deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal ,estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor ~Histootoo". Sworn and subscribed before me this ...j,.2.~"""'}_."~_.A d . of Jan.u.ary 19 70 ···~··..···..·..··..·..·":':':··..·..·..·..····..·I..I..·..··ay j?.........j .ExecutoN~xlmbds~Paull A.Day ...Ll.".UA~~(1;f~fu&·~·..· ·.. MyCommissionExpires:2./5/71.ADDITIONAL INSTRUCTIONS Washington \iVashington County,Pa.-1.An inventory must be fired w~thin three months after appointment of personal r,epresentative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. .REFERENCE FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 ~nutntnry uub !\pprUi11tmtntof the goods and chattels,rights and credits which). S ..were of arah..L Re.yn.old$..late of W.as.hmgt.Qu .. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS REALTY: 2 Story brick house and lot,61 Leet Street,Washington.Pa.(Sixth Ward).Lot is 35'x 140'.Title reference Deed dated February 5,. CENTS 1953 -Deed Book 855,page 44. Rent due July 1,1969~.for month of July but not collected at date of death. PERSONALTY: Cash on person. Mellon National Bank and Trust Company..Washington,Pa.- 18,800 00 70 00 13.14 Checking Account.13,262 38 Cash in Bank Lock Box.13 05 Account owed by F.L.Nuss.3 66 Household Furnishings.424 00 Rebate on hospital premium from Bankers Life &Casualty Company.9 71 Refund on 1969 Estimated Income Tax.184 00 10 -50/0 Sinking Fund Debentures of Pittsburgh Brewing Company,a 6,200 00 Pa.Corp...for $1000.00 each evidenced by Certificate Nos.R752, 753,754,755,756,4479,4480,5031,5032 and 5282,all due 10/31/92. Interest payable 4/30 and 10/31. Interest accrued 5/1/69 to 7/6/69.96 20 'r! .,,'~..... -\,,~ " ..'Inve'!toiy and Appraisement IN .THE ESTATE OF ,,~!\~~.?..~.~~~.y':~q~p'~!.. Filed Jan:uary ,19..10 .- t-t''-:.; r" .~-0 ...... :::::r -...... -.....;..~ '.r-< ntI:----.i'• ...~~---=--0----1".......~..-t---.~:~- .....> '.... c.-.:x::.::;;:: Cl ~";O''"J':>fTj::O (I)'G)'C:::t:-'UJ -U).(j) Z-;r.-r 0"'1 r---?;.::.;r,,·-- 0,...."~'::;1 ~:;: g ~E;;.;r::;;;-0'-0:l>cn"-" -" JAY W.TROUTMAN, I·5'tJj;1',/~J'0'AttoJ~y. ....-5 yli ' ... 400 Shares of common stock of Pittsburgh Brewing Company~a Pa.., Corp.,evidenced by Certificate Nos.MC0637 for 200 shares, MC6225 for 100 shares and MC15857 for 100 shares. 100 Shares of 4-1/20;0 preferred stock of Mine Safety Appliances Company,a Pa.Corp.,evideno:rl by Certificate No.PG837. Office -Pittsburgh,Pa. Dividend payable to stockholders of record 6/2/69. 1869 Shares of common stock of Wellington Fund Inc.,a Del.Corp., evidenced by Certificate Nos.CB32573 for 225 shares,35721 for 225 shares,453671 for 969 shares and SD61607 for 450 shares. Dividend payable 6/30/69.. 780 Shares of Keystone Custodian Fund,Series K-1,a Del. Corp.,evidenced by Certificate Nos.158258 for 660 shares, 191021 for 15 shares,221253 for 28 shares,236144 for 28 shares, 507404 for 36 shares and 13 shares in unissued form.1 . Dividend payable 5/15/69. 5,800.00 2,850.00 56.25 25,072.64 205.59 7,296.90 93.60 1172 Shares of Keystone Custodian Fund;Series B-4,a Del..'-...12,581.42 Corp.,evidenced by Certificate Nos.12455 for 650 shares,·56380 for 50 shares,104844 for 36 shares,162620 for 394 shares~ 176179 for 24 shares,231706 for 15 shares and 3 shares in un- issued form. Dividend payable 6/15/69. TOTAL See attached Schedule for Worthless Stock 199.24 $93~231.78 /.';-'-..(. STOCKS AND BONDS WORTHLF.,~STOCKrt..Value on date of death 14.dOO Sbarel:i of capital stock of Washington Brewing Co.,a Fa.Corp., having a per value of .1.00 each -Cert1flcate No.T-273 issued to Dr.John M.C.Reynolds on 7/2&/35 and transferred to Sarah L. Reynold8 by Estate ot John M.C.Reynolds on 12/28/43. $000.00 -'~,"~'_"'i'-.-"'.... .- e $000.00 $000.00 14,15,16,17,18,19 and 20 . The Certllicates in/XXX~X~xrxwereappraised at a n:>mlnal value of $1.00 io the Estate of John M.C.Reynolds (father·in-law of de- cedent)aBel awarded to Sarah L.Reynolds by The Orphans'Court of Wi!lihington C()unty,Pa••at No.~1 Nov.Term 1943,A. A.(J.M.C.Reynolds die-d 2/1/42).As far as Executor can deterrr~ine all of said Companies are defunct and their securities worthless. 15.d/100 Share of COLluuon stock of The William Zoller Co.,aPa.Corp., no par value .,CertitlcateNo.":-SS67,18suedto JobnM .c.-aeynoldti on 3/31/30 and transferred to Sarah L.Reynold8 by E8tate of John M.C. Reynolds on 12/28/42. 16.a/100 Sbare of common stc)ck of The WUltam Zoller Co••a Pa.Corp., PcP par value ...Cert1tlcate No.S567 issued to John M.C.Reynolds on ~J 30/~iO and tx,maferred to Sarah 1...Reynolds by Estate of John M.C. .-/'Reynoldt:i"pn 1~/38/42. ;_,,,'I _:.~~ ~j 17.1"Cer.tiftcate JS'o.~240 of Consumers Service Company of South Bend....~b1diana,Lnavingea par value of $125.00 and a redemption value of,$250~·'00188uedto J.M.C.Reynolds on 5/13/22 and transferred to I .......J .!e~rah L~.Reynqlps by Estate of J.M.C.Reynolds on 12/28/42. 18.l:Certlflcate ~o.22.a~1J of Consumers Service Company of South Bend,I~diana.haVini1a padvalue of $125.00 and a redemption value of $:250.00 lssued\~o J.~.C.Reynolds on 5/13/22 and transferred to~~rah L.Reynolds by'~~EBtate of J.M.C.Reynolds on 12/26/42..t.J~J .~. 19.10 Shares of Declaration of Trust of Consumers Service Company. .Certificate No.3788 119sued to J.M.C.Reynolds on 4/14/22 and ~~-_:.,.-:-,_.J1"'aJl$(er:r,d,to Sar"A L"Reyn;)lds by Estate of J.M..C;'Reynolds on . .12/28/42. 20.10 Shares of Declaration ot Trust of Consumers Service Company, Certificate No.4993 issued to J.M.C.Reynolds on 2/23/23 and transferred to Sarah L.Reynold8 by Estate of J.M.C.Reynolds on 12/28/·~2. 50 Share.::.of capital stock of Emerald Petroleum Company,a Del.'000.00 Corp.,hav1n6 a par value ot $25.00 each,Certittcate No.817 Issued to Sarah L.Reynolds on 12/27/46. 17 Shares of capital atock of Emerald Petrolewl1 Company.a Del.$000.00 Corp.•having a par value of $25.00 each.Certlf1cate No.819 issued to Sarah L.Reynolds on l/20/47! As far afi Executor can determine thia Company diBcontlnued operations many years'Qlt0 and ifs defunct and the stock is wortblelSo. ESTATE')F Sarab L.Reynolds __5-., --- H~• C/) H ~2\ ~txj ~~ C/) ~ t"1 1-3 H 1-3 """" •;J:>2\0 Q.; ~t;1 1-3 ~ ~0 ::r:go I:tj ttJ ~ ~ ~ 0 '"d ~9 I-d o \A} ::::0 C/)>1 ~ ..H I ~ •~1-3 ~ ~ ~ "w-'.. The First and Final Account of Paul A.Day,Executor of the Estate of Sarah L.Reynolds,deceased,late of Washington,Washington County,Pennsyl- vania. The Accountant is charged as follows: I.PRINCIPAL ACCOUNT DEBITS To Inventory and Appraisement - REALTY: July 1969 Rent not collected at death PERSONALTY: Miscellaneous items not included in Inventory - Rebate on Lock Box charge ' '.,;'. Banker's Life &Casualty Company-payment on medical bill Medicare -payment on medical bill Loss on sale of securities s'et forth at end of Acco'unt CREDITS $18,800.00 70.00 74,36L"78 $93,231.78 6.25 44.00 29.60 $93,311.6 3' '500.48 $92,811.15 7/69 7/69 7/69 7/69 Register of Wills Piatt Funeral Home Columbia Gas West Penn Power Co. Letters &Short Certificates $ Funeral Expenses Gas Bill Electric Bill 20.00 1)353.00 7.77 24.63 7/69 Washington-East Wash- ington Joint Authority 7/69 Fetherlin &Carl Agency 7/69 Robert C.Gordon 7/69 Shearer Heating 7/69 Citizens Water Co. 7/69 Bell Telephone Co. 7/69 Washington County Reports 7/69 Observer Publishing Co. 7/69 Martin R.Hallam Sewer Bill 10.18 Appraisal of Real Estate 50.00 Ambulance Service 15.00 Rep(l~r Bill 7.00 Water Bill 14.26 Telephone Bill 18.12 Advertising Letters 14.00 Advertising Letters 14.00 Appraisal of Furnishings 10.00 ' 8/69 Washington...East Wash- ington Joint Authority Sewer Bill 20.12 8/69 Russell Marino,Agent Pa.Inheritance Tax 4.000.00 9/69 Karl C.Randall,II.M.D.Medical Services 60.00 9/69 Washington Hospital Hospital Bill 46.00 10/69 Kurtz Monument Co.Inscription on monument 25.00 11/69 Register of Wills 6 Short Certificates 6.00 12/69 Register of Wills 1 Short Certificate L 00 1/70 Jay W.Troutman Legal Services 5,000.00 1/70 Paul A.Day Executor's Commission 4,500.00 1/70 C.M.Troutman Notary Public 9.00 1/70 Register of Wills Filing Inventory 12.50 1/70 Register of Wills Filing Account 18.00$15t'255..58 BALANCE -PRINCIPAL ACCOUNT $77.555.57 II.INCOME ACCOUNT -REALTY DEBITS Rent (5 months at $70.00 for August through December 1969)$350.00 Claim paid by Nationwide Insurance Co.-Fence Damage 127.-20 TOTAL DEBITS CREDITS $477.20 7/69 7/69 7/69 8/69 9/69 9/69 9/69 10/69 10/69 10/69 11/69 11/69 McCormick Agency City Treasurer Columbia Gas Columbia Gas West Penn Power Co. Columbia Gas West Penn Power Co. Citizens Water Co. c;olumbia Gas" West Penn Power Co. Washington-East Wash- ington Joint Authority Columbia Gas Fire Insurance Premium 1969 School Tax Gas Bill Gas Bill Electric Bill Gas Bill· E~edric Bill Wafer Bill Gas Bill Electric Bill Sewer Bill Gas Bill ,-2... $55.00 193.52 5.33 16.00 13.60 16.00 4.01 14.04 16.00 13.55 .58 16.00 •f 12/69 West Penn Power Co.Electric Bill $5.29 12/69 H.Elizabeth R.Culley Reimbursement -costs - home maintenance 28.00 12/69 Shearer Heating Furnace Repair 44.40 12/69 Shearer Heating Furnace Repair 14.95 12/69 Columbia Gas Gas Bill 16.00 12/69 West Penn Power Co.Electric Bill 16;08 TOTAL CREDITS $488.35 LOSS $-11.15 III.INCOME ACCOUNT -PERSONALTY DEBITS 8/69 8/69 9/69 9/69 10/69 11/69 11/69 11/69 12/69 12/69 12/69 12/69 Pittsburgh Brewing Co.7"'~ommon Stock .. Keystone Custodian Funds -Series K-1 Mine Safety Appliances Co.-Preferred Stock Keystone Custodian Funds -Series B-4 Wellington Fund Inc.-Dividend Pittsburgh Brewing Co.Debentures ($250.00 less $96.20 accrued interest shown on Inventory) Pittsburgh Brewing Co.-Common Stock Keystone Custodian Funds -Series K-1 Mine Safety Appliances Co.-Preferred Stock Keystone Custodian Funds -Series B-4 Wellington Fund Inc.-Cap:ital"Gain Wellington Fund Inc.-Income Dividend -3- $60.00 280.80 56.25 503.96 205.59 153.80 60..00 93.60 56.25 199.24 747.60 224.28 $2,641.37 .....,.- I , LOSS ON SALE OF SECURITIES NO.OF APPRAISED NET SALESSHARESDESCRIPTIONVALUEPRICE LOSS 114 Wellington Fund Inc.$1,529.31 $1,280.22 - $249.09 10 .Mine Safety Appliances Company 285.00 283.20 $1.80 100 Pittsburgh Brewing Company-Common 1,:150.00 1,218.09 - $231.91 1 5%Sinkirig Fund Debenture of Pittsburgh Brewing Company 620.00 606.25 - $13•.75 2 Keystone Custodian Funds,Series B-4 21.47 17.54 - $3.93 TOTAL $3,905.78 $3,405.30 - $500.48 R EC A P IT U LA T ION Principal Account Income Account -Realty Income Account -Personalty ADVANCE DISTRIBUTION Real Estate and House Furnishings in Kind to H.Elizabeth R.Culley and Josephine R.Fray Securities in Kind to Joelle C.Caffrey Securities in Kind to Robert W.Culley Securities in Kind to Marian L.·Fray BALANCE FOR DISTRIBUTION $77,555.57 11.15 2,641.37 19,224.00 18,631.73 18,6;31.72 18,631.73 $80,185.79 $75,119.18 $5,066.61 Cash---------~-------------------------------$4,882.61 1969 Internal Revenue Service Tax-Refund-"'-"''''''''--$184.00 $5,066.61 .' .,' Observer .Reporter";' WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the News,paper Advertising Act of 16 May,1929, P.L.1784,a;s amended. Commonwealth of Pennsylvania,County of Washington,SS:. Personally appeal'ed before me,a Notary Public in and for said County and State,Ri.~.h.a.X'.d.S.•.....c..9.W.a.tL ,who being duly's,worn according to law,deposes and says tha;t he is the S.ecr.et.a.ry . of the Obs'erver Publishing Company,a Pennsylvania corporation,and its agent in this behalf;that the said Company is,the owner and publieher of the Observer-Reporter,sucC'essor to The Washington Observer,established Septermbe,r 18,1871,and The Washington Reporter,€stablished Au,gust 15, 1808,a daily newsrpape,r of generalcil'culation,printed and published and having its place of bus,iness at Washington,Washington County,Pennsyl- vania,where it or its predecessors have been established and.published continuous'1y for more than six monthsl prior to the publication of the notice hereto abtached;tha;t the pr.inted notice or advertisement hereto attached is a copy of an official advertisement,official notice,legal notice or legal advertis·ement,exactly a,s printed or published in the Obs1erver-Reporter in its regular editions on the following dlate or dates;.. ........................._.._J_~J:.Y.J.4..,4J 9,n,4.4§.,J.9.9..9... that neithe,r the affiant nor the Observer Publishing Company is interested in the subject matter of said notic€or advertising and that all of the all-ega- tions'of this affidavit as to the time,place and c;earc~of publication are true.'£J.L.~ ........................................~~. Sworn to and W.267!52 subscribed before me this...;?.~...day of.....J.~J.Y...J.9.9.9~~<'r~~;~~~ WASHINGTON,WASHINGTON COUNTY MY COMMiSSiON EXPIRES MAY 6,1972 Washington County Reports· Washington~Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON}88. STATE OF PENNSYLVANIA Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiail legal periodical for said Washington County,published weekly having its place of business at Washington,Washington County,Pennsylvania, and is acting as its agent in this behalf;that the said WASHINGTON COUNTY REPORTSwas established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or advertisement attached hereto is a copy of a notice or advertisement, exactly as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: ..............J.uly.17..f 2:4 .3.1+J..9..6.9.. that the affiant or the corporation inbehalf o'(whicIi he is acti~g is not interested in the subjeCt matter of said notice or advertising and that all of the ::.~~'m~~.:~~:::~ Sworn to and ~efore me this _.." .....31.s}';9ay.of ~ttl:v.,19 6.9.. ..........~~••••~*.• .otary Public KAlltE'UNE C.YARI,Netary ,. Waabington,Washinltlln C•.,.... My Commission EXIII,.. Novellber 1,,", -.'. 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 th~reto 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. •••• • • • • • ••••• ••• REYNOLDS,SARAH L.,Dec'd. Late of Washington,WashingtonCounty,Penna. Executor:Paul A.Day.586 UnionTrustBldg.,Pittsburgh,Pa.15219 Attorney:Jay W.Troutman,316WashingtonTrustBldg.,Washing- ton,Pa.15301 STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law,depose s and says that the above account as stated is true and correct as h~.._...__..._.._..__.__verily believe. ~L.Sworn and subscribed be'fore me this _g.~.-:::._._._.. day of __.__J~.I)'~~J.'.Y._.._.._..._.._.._._.19..7.Q . Lt.'~No1TI:~~·--··'-'-' My Commission Expires:Feb.5,1971 Washington,Washington County,Pa. _..._...L..._..... Paul A.Day,Exec or. ...._~--"-----~-.---.;..--...., Washington County,ss: --~...-----.......-- I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribe~bY·StcttLlt~•.and R~leD~~urt,as evidence by proofs thereof flied to No.:·h.8-Z...--..-..--.-. .,/W'h d d ff'.I I h'c:d.Itness my an an 0 ICla sea t 15.__.._..._.._.__._.... 10 day of...._..__. -..·IV.........,_~.-....--....:--.~:.l.~::..:::. •_Register of Wills. ...Q)...., '"'61Q)P:: oo ri RUSSEll.~';I'\rWW IREGtSTEH OF WI;L~t,~.,.'-v ,/ASHINGTON CO.,P,A. oz cooco OJc.o ,. -I ~• .;'-.....'..) t,•.•"."--'..~ ·,t .. I ~',.,;1 ,~'-,. " \'\,t •~,,i ,fI I I , .....,.."I,.'. ,,'-'1 '"...'"" ......' L "'.,"~t,.f #,••I •I ,I ~t \• The Court is respectfu fly requested to determine proper distribution in this estate. !\"'4 u.,.i'-,.L.!U<,.=...\.__ Counsel for Accountant In the matter or the Audit or Account in [our1 Df iUtis l1iugtIllt j , '.Estate or ,SARAH L.REYNOLDS.. deceased. 63No.,69 -808 -----__----.f,19_·_,A.A. TO THE AUDlTIXG JUDGE: .. .' Enter ffi=Y.t.-,appearance for Acco;untant... ..·4 ...2.day ~r_-F_e_b_r_u-a-r......y'-----I,1922..- N.B.-Counsel shall,by separate p3.per.present a coccise statement of each claim,with supportin;C:l!cu1.:ltion of any interest claimed.Objections to an account as filed,sh:tli be concisely stated in a sep2.rate paper. Council su;;gesting proper distribution 5hail file a separate concise state- ment in that regard. ..............-'.,-",.........--~"-._... _---------------------;iT ~L.1 •'-'J \._ 'Vd"OO N01:JNJHSVM S'llfM.:H}B31.Slv3ti ONHPtri "113SSn~ s~6 ~IV 0,HdV OJ.• 'a 311 j l _ RCC-49,(10-77)COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE ~AX-DivISION OFFICIAL NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX DATE:9'-1?~7? ESTATE OF:1(£y,A/til.JJS..$;2J«l ).. FILE NO:b:3 -h/l'-o'5o'F COUNTY OF:tiH J.,G •bF &3 DATE OF DEATH:_.J:.7:....-~tP-.:~=-·J!..f _ -0.- A. 1. 2. 3. 4. 5. 6. DETERMINATION: Taxable estate based upon: ~The United States Estate Tax Return (Form 706) The communication from the Federal Government confirming the acceptance of or changes to the Federal Estate Tax Return . Amount of credit for State death taxes (as verified) Pennsylvania inheritance tax assessed (excluding any discount and/or interest) NOl~al inheritance tax paid to other States or Territories of the United States (excluding any discount and/or interest)$__~~_ Total inheritance tax credits (line item 3 plus line item 4) Total liability for Pennsylvania estate tax (line item 2 minus line item 5) $;2./,rZ Z.'10 $;-e> $==-0==,=-= NOTE:'Complete line items 7 and 8 ONLY when determination is based on Federal Closing Letter Determination preP.ared by:dl.l.#y/ Date:q -ItT'7;( 7. 8. Amount of Pennsylvania estate tax assessed on determination dated---:--..,..-----,-----Addition (reduction)to Pennsylvania estate tax (line item 6 mi.nus line item 7) $----- $===== B.ASSESSMENT: 1.Pennsylvania Estate Tax reflected on: line item A (6) line item A (8) 2.Less credits: DATE OF PAYMENT AMOUNT PAID INTEREST CREDIT --------($)=----($)=----($)=---3.Balance of Pennsylvania estate tax due $----- $==== Interest is due at the rate of six (6)percent per annum from to the----------date of payment. Agent for the Commonwealth Assessment prepared by:---,---:----------.,.---,----- Date:--------------------------------------- SEE REVERSE SIDE FOR INSTRUCTIONS INSTRUCTIONS To insure p~oper credit to your account,the name of the estate and file number should be clearly printed on the check or money order. This determination and assessment is made in accordance with.Section 4~1 , and Section 732 of the Inheritance and Estate Tax Act of 1961,72 P.S.2485-421, 732. The estate tax imposed by Section 421 is due at the date of the decedent's death but shall not become delinquent until the expiration of eighteen (18) months after decedent's death provided that any estate tax occasioned by a final change in the Federal return or of the tax due thereon shall not become delinquent until the expiration of one (1)month after the persorl liable to pay the tax receives final notice of the increase.Calculate interest from the delinquent date shown on the face of this form to the date of payment using ,the fo~lowing interest table: --------------------\-~-~-----~---------------------------------------------------- 1 month .005 4 months .020 7 months .035 10 months .050 2 months .010 5 months .025 8 months .040 11 months .055 3 months .015 6 months .030 9 months .045 12 months .060 1 day .00017 11 days .00186 21 days .00352 2 days .00034 12 days .00203 22 days .00369 3 days .00051 13 days .00220 23 days .00386 4 days .00068 14 days .00237 24 days .00403 5 days .00085 15 days .00250 25 days .00420 6 days .00101 16 days .00267 26 days .00437 7 days .00118 17 days .00284 27 days .00454 8 days .00135 18 days .00301 28 days .00471 9 days .00152 19 days .00318 29 days .00488 10 days .00169 20 days .00335 30 days .00500 --------------~-------------~------------------------------------------------------ Any party in interest,including the Commonwealth and the personal representative,not satisfied with the assessment may object thereto within sixty (60)days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S.~2485-1001) Make check or money order payable to: "Register of Wills,Agent" Mail to the address listed below: -------------