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Home My WebLink AboutOC1969-0859 - ESTATE OF GOWERN:' -iii--.~~-~~",""''''.-'''-_____.~:~-''..~..__----.....l-__.._ ,..-.i'i -~,._----_._--~""-'_,-",----...-------"-r-"~ ·-_.~---~.,..'--~." ~~...-:;:---:----"'.--,~--~-_....._..--",-.._--,---;~~:--:~~...""~~,.....,..:"""'~~"'_..<-~,~"""""J,t"'...·~-_~-;,...,..- P',..~ 1 J II1----'--....-"r'~-------~,~~'O_~~---~--..------,---,.--.-",,,._,-~.~,,,,,,,..._~~..,.~~~....,.",~",~..",t,.;!~~~__.....~~~"~...t..,." I l II . ! I III, i ii I 1l' i ,, ~-.".,~ --. ,i ., iI ., II I I j 1I . r II i .I I i II I \ If-- 1 iL- .- ~.--..,_.'-. . I! . :i I 1 :--1 I "'1, ,.j' I, I I II' II /' ,., Ij II I -_.-~t. I ".~ .......:'~"-''''4'';:~..~',..""..,;«',',t<......'~,T~~,~..;....,_.',""4'0'\'.,.....-'.....-~""->""__i-",.,.. --,.~_..._._..".-....~~',,-~~~~-~ .' .......'~,...._..'-.....:.J:_,..i~~...:-.-..:.....---~•..& .', (; I .'I .t._~-,,",_.~_..,.~,.:J_:____•.._.~•.••..~."___.•_•.,_"~._._,,-.._._~_~___~._" to <):J./ ".:1:tI ',"J 'II i, I. , 'I' II fIiI l=:'"d rn if.8 l=::;:::..,c1l uc1l.,-!u a>'"d.~~0 'O..h UP-.., c1l '"d ] .-l l=:c1l c1l c1ll=:~.~'"d0.0 '"d a>.~a>rn1-l rn c1loc1la> a>a>U ,.d U a>..,a>Q ......Q o ~~J~l=:1-l jp-1-l a>o a>~ u ~0 t)d Q ~a>I ~.t 1-l I-) 1-l I-) ou ~~ '"d ......l=:......0 c1l 0 .-l a>:::::;:::~~~..,a> c1l a>,.d,.d .., .~..,............0 0.0 0l=:>-.~a>P-o ..,0 0.0 c1l U,.ca>0 ..,1-l 1-l U 0of"\a>..,.......-1-l a> a>1-l 1-l 1-l ,.d 0 0 a>E-t ......U ,.d.., 1 I. / f ~II \ ( \Vi), !1 { WILL OF w.J.GOVJERN, ALSO KHOVJ:N AS WILLIAM J.GOWERN, DECEASED\; cO 1\'j li'I: "r { ('And now October 28,1935,It be ing adjudged that said Will has been . dUly proved,It is hereby admittedi to probate and ordered to be record- ed and I~etters Testamentary are fissued to Margaret I.Gowern and {Elizabeth Gowarn in said Testament: I named 'who were dUly qualifiod o 1 ,·1 R .....J •.Coulson, lLegl st er. .,. • 1 i f 'i~ ~I ,"""";gj ..Will Book,Vol.53 Page 399 IN THE COURT OF COMMON PLEAS,WASHINGTON COUNTY,PENNSYLVANIA .ORPHANS'COURT DIVISION ESTATE OF W.J.GOWERN,DECEASED TRUST FOR MARGARET GOWERN RITCHIE FIRST AND FINAL ACCOUNT OF MELLON NATIONAL BANK.AND TRUST COMPANY SUCCESSOR TRUSTEE UNDER APPOINTMENT OF ORPHANS'COURT OF ..--WASHINGTON COUNTY,DATED NOVEMBER 17,1952 I July 17,1969 S U M M A R Y SCHEDULE "A" PRINCIPAL-PERSONALTY IReceiptsPage10$50,381 68 Disbursements Page 11 372 46 , Balance $50,009 22 I SCHEDULE "B" ~INCOME-PERSONALTY Receipts Page 14 $47,526 88 Disbursements Page 15 45 792 84 I I Balance 1 734 04 NET BALANCE $51,743 261 Balance consists of the following: PRINCIPAL-PERSONALTY Stocks: Duquesne Light Company I 170 shares Common $2,527 30! E I.duPont de Nemours 25 shares Preferred 3,046 25 General Motors Corpor~iion 120 shares 2.527 14 FORWARD $8,100 69 OF:aat :.0'.,.i BROUGHT FORWARD Kraftco Corporation 172 shares Common Kaiser Aluminum and Chemical Corporation,4.75% Series 57 34 shares Cumulative Convertible Preferred May Department Stores Company 130 shares Common Norfolk and Western Railway Company 78 shares Common Texaco,Incorpo~ated 174 shares Common Bonds: Lake Shore and Michigan Southern Railway, 3.50%First $9,000.due 6/1/1997 Notes: United States of America Treasury Notes dated 8/15/68 $13,000.due 8/15/1974 Cash on hand INCOME-PERSONALTY Cash on hand *Subject to Attorneys'fee and Accountants Compensation - 2 - $8,100 69 2,907 83 3,631 66 2,426 77 9,880 76 3.348 98 $30,296 69 I 6,323 32 I12,7781 61 ~ $50,009\22 1 734 04 $51,743 26* SCHEDULE "A" PRINCIPAL-PERSONALTY Receipts Citizens Trust Company of Canonsburg,Trustee under Will of W.J.Gowern,Deceased for Margaret Gowern Ritchie:Cash and securities awarded per Decree dated November 17,1952 at No.379-38 of 1952 in the Orphans'Court of Washington County,Pa.,as follows: United States of America,2.50% Savings Defense Series "G"Registered $2,000.due 10/1/1953 United States of America,2.50% Savings Defense Series "Gil Registered $2,000.due 12/1/1954 County of Allegheny,4% $1,000.due 10/1/1960 City of Pittsburgh,4.25%School $1,000.due 4/1/1954 United States of America,2.50% Savings Defense Series "G"Registered $1,000.due 7/1/1956 United States of America,2.50% Savings Defense Series "G"Registered $12,000.due 12/1/1956 United States of America,2.50% Savings Defense Series "G"Registered $1,000.due 6/1/1957 Chester School District,4.25% $1,000.due 11/15/1952 Nick and Hilda I.Logreco 4%due 7/11/1962 Alfredo and Assunta Tonti 6%due 5/24/1955 John Paul and Helen C.Dunlap 6%due 9/24/1952 Phillip and Assunto Palumbo 6%due 3/8/1951 E1da Labozzo 6%due 10/3/1951 Joseph and Mary Bartnicki 6%due 7/19/1956 FORWARD - 3 - $2,000 00 2,000 00 1,000 00 1,000 00 1,000 00 12,000 00 1,000 00 1,000 00 2,206 33 3,310 79 5,015 '53 1,711 29 1,741 44 5 156 63 $40,142 01 BROUGHT FORWARD $40,142 01 Edward F.and Sarah I.Hott 4%due 3/27/1965 5,663 92 Patrick J.and Ella O'Hare 4%due 6/9/1962 2,539 48 Cash 6S4 S9 $49,000 00 1955 Disposition of Rights Feb.25 Net proceeds of 40 General Motors Corporation rights (Issued to holders of record 2/8/55)$37.99 To reduce carrying value of 40 shares General Motors Corporation,Common Stock from $2,565.13 to $2,527.14 the difference being proceeds sale of rights 37.99 000 00 1953 Exchange of Assets and Stock Splits May 7 Received $2,000.United States of America, 3.25%Treasury Bonds dated 5/1/1953 due 6/15/1983,Optional 1978 $2,000.00 in exchange for: $2,000.United States of America, 2.50%Savings Defense Bonds Series "G"due 10/1/1953,Registered 2.000.00 $000 00 1955 Nov.7 Received 80 shares General Motors Corporation, Common Stock in payment of a three for one split on 40 shares held of record 9/30/55.Original 40 shares retained as part of the split.000 001956 June 11 Received 42 shares Texas Company,Delaware, Capital Stock in payment of a two for one split on 42 shares held of record 5/4/56.Original 42 shares retained as part of the split.000 001959 Jan.20 Received 85 shares Duquesne Light Company, Common Stock in payment of a two for one split on 85 shares held of record 1/6/59.Original 85 shares retained as part of the split.000 001961 July 19 Received 87 shares Texaco,Incorporated,Common Stock in payment of a two for one split on 87 shares held of record 7/19/61.Original 87 shares retained as part of the split.000 00 1964 June 19 Received 65 shares May Department Stores Company, 'Common Stock in payment of a two for one split on 65 shares held of record 6/16/64.Original 65 shares retained as part of the split.000 00 FORWARD $000 00 $49,000 00 - 4 - BROUGHT FORWARD $000 00 1966 May 5 Received 86 shares National Dairy Products Corporation,Common Stock in payment of a two for one split on 86 shares held of record 4/28/66. Original 86 shares retained as part of the·split.000 001969 Apr.28 Received 172 shares Kraftco Corporation, Common Stock $2,907.83 in exchange for: 172 shares National Dairy Products Corporation,Common Stock 2,907.83 000 00 1954 Stock Dividends Sept.15 Received 43 shares National Dairy Products Corporation,Common Stock in payment of a 100% stock dividend on 43 shares declared 8/4/54, payable 9/14/54 to holders of record 8/17/54 000 001957 Dec.26 ~eceived 1.68 shares Texas Company,Delaware, ~apital Stock in payment of a 2%stock dividend on 84 shares declared 10/25/57,payable 12/27/57 to holders of record 10/25/57 000 001959 Nov.25 Received 1.70 shares Texaco,Incorporated, Delaware,Capital Stock in payment of a 2%stock dividend on 85 shares declared 10/23/59,payable 12/18/59 to holders of record 11/6/59 000 00 I 1960 Nov.28 Received 1.72 shares Texaco,Incorporated, Delaware,Capital Stock in payment of a 2%stock dividend on 86 shares declared 10/27/60,payable 12/16/60 to holders of record 11/4/60 000 001964 Nov.16 Received 8.70 shares Texaco,Incorporated, Delaware,Capital Stock in payment of a 5%stock dividend on 174 shares declared 10/22/64,payable 12/26/64 to holders of record 11/6/64 000 00 1958 Gain on Sale of Assets Jan.21 Net proceeds sale $6,000.United States of America,3.25%Treasury Bonds dated 5/1/53 due 6/15/83,Optional 1978 at 99.75 $5,985.00 Carrying value 5,943.75 $41 25 I 29 Proceeds sale .68 fractional share Texas Company,Delaware,Capital Stock !at 62.375 $42.41 !Carrying value 28.59 13 82 FORWARD $55 07 iI i, - 5 - I I$49,000 00 000 00 000 00 $49,000 00 I' 286 56 1,095 12 $50,381 68 $49,000 00 31 64 29 31 210 00 $55 07 769 10 000 00 000 00 000 00 $000 00 $000 00 aco, $58.17 28.86 aco, $60.74 29.10 d red $4,140.00 3.370.90 ough Revenue a1 1968 $7,280.00 7.070.00 orporation $5,781.88 5.495.32 oss istrict, $1,000.00 1.000.00 ttsburgh 4 $1,000.00 1.000.00 tes of "G"Bonds $2,000.00 2.000.00 ge of by d $2,206.33 2.206.33 Proceeds sale .72 fractional share Tex Incorporated,Delaware,Capital Stock at 84.3675 Carrying value BROUGHT FORWARD - 6 - Proceeds sale .70 fractional share Tex Incorporated,Delaware,Capital Stock at 83.09375 Carrying value Proceeds redemption $7,000.Bethel Bor Municipal Authority,Pa.,5.50%Sewer Bonds Series "A"due 12/1/1997,Option called for payment 12/1/68 at 104. Carrying value Proceeds redemption $1,000.City of Pi School District,4.25%Bonds due 4/1/5 at 100. Carrying value Proceeds redemption $2,000.United Sta America,2.50%Savings Defense Series due 12/1/54 Registered at 100. Carrying value Proceeds redemption 40 shares Househo1 Finance Corporation,Cumulative Prefer Stock at 103.50 Carrying value Payment in full of 4%Inherited Mortga Nick and Hilda I.Logreco due 7/11/62, various payments made during the perio 12/24/52 through 12/10/54 Carrying value Conversion of Assets Without Gain or L Proceeds sale $1,000.Chester School D 4.25%Bonds due 11/15/52 Carrying value Gain on Exchange of Assets Received $6,100.United States Steel C 4.62%Sub-Debenture Bonds Registered due 1/1/1996 $5,756.88 together with cash 25.00 in exchange for: 35 shares United States Steel Corporation.Cumulative Preferred Stock FORWARD 2 7 1 1 1 30 17 10 Dec. 1952 Nov. 1965 Sept. 1960 Jan. 1968 Dec. 1954 Apr. Dec. 1966 Feb.15 1955 Oct. 1956 May July Dec. 1957 June 1958 Aug. 1960 Oct. 1962 Apr. May 17 27 11 2 3 3 13 1 21 9 BROUGHT FORWARD Payment in full of 6%Inherited Mortgage of Alfredo and Assunta Tonti due 5/24/55,by various payments made during the period 12/26/52 through 10/17/55 $3,310.79 Carrying value 3.310.79 Payment in full of 6%Inherited Mortgage of Joseph and Mary Bartnicki due 7/19/56,by various payments made during the period 1/12/53 through 10/27/55 $5,156.63 Carrying value 5.156.63 Payment in full of 6%Inherited Mortgage of Phillip and Assunto Palumbo due 3/8/51,by various payments made during the period 1/20/53 through 5/11/56 $1,711.29 Carrying value 1,711.29 Proceeds redemption $1,000.United States of America 2.50%Savings Defense Series "G"Bonds Registered due 7/1/56 at 100.$1,000.00 Carrying value 1 000.00 Proceeds redemption $12,000.United States of America,2.50%Savings Defense Bonds Series "G" Registered due 12/1/56 at 100.$12,000.00 Carrying value 12.000.00 Proceeds redemption $l,OOO.United States of America,2.50%Savings Defense Bonds Series "Gil Registered due ,6/1/57 at 100.$1,000.00 Carrying value'1.000.00 Payment in full of 6%Inherited Mortgage of E1da Labozzo due 10/3/51,by various payments made during the period 12/26/52 through 8/13/58 $1,741.44 Carrying value 1.741.44 Proceeds redemption $1,000.County of Allegheny 4%Bonds due 10/1/60 at 100.$1,000.00 Carrying valuer 1.000.00 Payment in full of 4%Inherited Mortgage of Edward F.and Sarah I.Hott due 3/1/1965,by various payments made during the period 12/24/52 through 4/27/62 $5,663.92 Carrying value 5.663.92 Payment in full of 4%Inherited Mortgage of Patrick J.and Ella O'Hare due 6/1/1962,by varipus payments made during the period 12/24/52 through 5/9/62 $2,539.48 Carrying value 2.539.48 FORWARD - 7 - $000 00 000 00 000 00 000 00 000 00 000 00 000 00 000 00 000 00 000 00 000 00 $000 00 $50,381 68 $50,381 68 - 8 - - 9 - -10 - Stock determined to be distributable to Income Beneficiary and distributed through income.Removed from principal at average and distributed as income at market value on dividend payment date. 8.70 shares Texaco,Incorporated, Common Stock at -11 - Ii167!45i $372 146r- $244 35 73 10 2,853 10 2,327 00 1 675 50 1,045 12 1,513 29 1,325 83 5,816 00 $3,272 05 , Trustee for d per 379-38 ington $48.00 727.60 2.496.45 $22.50 1.490.79 $60.00 500.00 5.256.00 Preferred $56.25 1.269.58 ion, Series $237.52 807.60 $1,378.00 949.00 Common $49.50 34.40 1,999.50 769.70 Common $115.50 1.560.00 National Dairy Products Corporation, 33 shares 3/10/54 to 6/10/54 43 shares paid 9/10/54 86 shares 12/10/54 to 3/10/66 172 shares 6/10/66 to 3/10/69 SCHEDULE "B" ,INCOME-PERSONALTY Receipts E.I.duPont de Nemours,Preferred 20 shares paid 1/25/56 25 shares 4/25/56 to 4/25/69 Kaiser Aluminum and Chemical Corporat Cumulative Convertible Preferred 1957 25 shares 9/1/62 to 6/1/64 34 shares 9/1/64 to 6/1/69 May Department Stores Company,Common 65 shares 3/1/55 to 6/1/64 130 shares 9/1/64 to 6/1/69 Kraftco Corporation,Common 172 shares paid 6/10/69 General Motors Corporation,Common 30 shares 6/10/53 to 9/10/53 40 shares 12/10/53 to 12/10/55 120 shares 3/10/56 to 6/10/69 Norfolk and Western Railway Company, 33 shares 12/10/65 to 3/10/66 78 shares 6/10/66 to 6/10/69 Dividends Duquesne Light Company,Common 30 shares 7/1/53 to 4/1/54 85 shares 7/1/54 to 10/1/58 170 shares 1/1/59 to 7/1/69 Household Finance Company,Cumulative 20 shares 10/15/56 to 4/15/57 40 shares 7/15/57.to 9/17/65 Citizens Trust Company of Canonsburg, under Will of W.J.Gowern,Deceased Margaret Gowern Ritchie:Cash awarde Decree dated November 17,1952 at No. of'1952 in the Orphans'Court of Wash County,Pa. FORWARD $19,900 99 $244 35 -12 - BROUGHT FORWARD Texaco,Incorporated,Common (formerly Texas Company,Capital) Cash Dividends 12 ~hares paid 9/10/54 22 shares 12/10/54 to 3/10/55 32 shares paid 6/10/55 42 shares 9/10/55 to 6/9/56 84 shares 9/10/56 to 12/10/57 85 shares 3/10/58 to 12/10/59 86 shares 3/10/60 to 12/12/60 87 shares 3/10/61 to 6/12/61 174 shares 9/11/61 to 6/10/69 Stock Dividends 8.70 shares Texaco,Incorporated, Common Stock 5%stock dividend paid 12/26/64 United States Steel Corporation, Cumulative Preferred 7 shares paid 11/19/55 20 shares 2/20/56 to 8/20/58 25 shares 11/20/58 to 8/19/61 35 shares 11/20/61 to 1/1/66 Interest-Bonds County of Allegheny,4%due 10/1/1960 $1,000.10/1/52 to 4/1/60 $9.00 49.50 24.00 191.10 319.20 420.75 245.10 113.10 3.340.80 $4,712.55 762.88 $12.25 385.00 525.00 1.102.50 $19,900 99 5,475 43 2 024 75 $320 00 $244 35 27,401 17 Bethel Borough Municipal Authority,Pa.,5.50% Sewer Revenue Series A due 12/1/97 $7,000.12/1/57 to 12/1/68 Chester School District,4.25%due 11/15/52 $1,000.5/15/52 to 11/15/52 4,235 00 21 25 Lake Shore and Michigan 3.50%Southern Railway First due 6/i/97 $5,000.12/1/56 to 12/1/58 6,000.12/1/58 to 6/1/60 9,000.6/1/60 to 6/1/69 $350.00 315.00 2,835.00 3,500 00 $625.00 2,850.00 Pennsylvania Railroad 5%General Mortgage Series B due 12/1/68 $5,000.12/1/56 to 6/1/59 6,000.6/1/59 to.12/1/68 City of Pittsburgh,4.25%School District due 4/1/54 $1,000.10/1/52 to 4/1/54 FORWARD -13 - 3,475 00 63 75 $11 ,615 00 $27,645 ·52 $235.54 65.00 214.82 ,. BROUGHT FORWARD United States of America Savings Series G,2.50% Registered due 7/1/56 $1,000.7/1/52 to 7/1/56 United States of America Savings Series ~,2.50% Registered due 10/1/53 $2,000.10/1/52 to 5/11/53 United States of America Savings Series G,2.50% Registered due 12/1/54 $2,000.6/1/52 to 12/1/54 United States of America Savings Series G,2.50% Registered due 12/1/56 $12,000.6/1/52 to 12/1/56 United States of America Savings Series G,2.50% due 6/1/57 $1,000.6/1/52 to 6/1/57 United States of America Treasury 3.25%dated 5/1/53 due 6/15/83,Optional 1978 $2,000.6/15/53 to 12/15/56 4,000~12/15/56 to 6/15/56 6,000.6/15/56 to 1/21/58 United States Steel Corporation,Sub-Debenture 4.62%Registered Only due 1/1/96 $6,100.1/1/66 to 4/14/66 $11,615 00 100 00 30 10 125 00 1,350 00 125 00 515 36 80 72 $27,645 52 13,941 18 Interest-Mortg8.ges Alfredo and Assunta Tonti,6%due 5/24/55 $3,310.79 11/1952 through 10/1955 Joseph and Mary Bartnicki,6%due 7/19/56 $5,156.63 11/1952 through 10/1955 Phillip and Assunto Palumbo,6%due 3/8/51 $1,711.29 11/1952 through 5/1956 Nick and Hilda I.Logreco 4%due 7/11/62 $2,206.33 11/1952 through 12/1954 E1da Labozzo 6%due 10/3/51 $1,741.44 11/1952 through 9/1958 Edward F.and Sarah I.Hott,4%due 3/27/65 $5,663.92 11/1952 through 4/1962 Patrick J.and Ella O'Hare 4%due 6/9/62 $2,539.48 11/1952 through 5/1962 John Paul and Helen C.Dunlap 6%due 9/24/52 $5,015.53 11/1952 through 6/1964 Interest-Notes United States of America Treasury Notes .dated 8/15/68 due 8/15/74 $13,00Q.12/1/68 to 2/15/69 -14 - $332 87 887 98 236 14 117 72 335 16 1,398 56 527 82 1 964 53 5,800 78 139 40 $47,526 88 1960 Oct. 1965 Mar. 1969 Apr. July 10 31 3 17 SCHEDULE "B" INCOME··PERSONALTY Disbursements Administrative Expenses Accrued interest on purchase of various securities during the period 12/6/56 through 10/10/60 Internal Revenue Service: Federal tax on transfer of stock Treasurer,Washington County,Pa.: County Personal Property Tax for years 1953 through 1969 Mellon National Bank and Trust Company: Compensation as Trustee $195 47 24 613 07 2 364 13 $3,172 91 1968 Dec.26 Distributions Margaret Gowern Ritchie: Net income during the period ~/6/53 through 12/26/68 8.70 shares Texaco,Incorporated, Common Stock -15 - $41,857.05 762.88 42 619 93 $45,792 84 COMMONWEALTH OF PENNSYLVANIA ) SS COUNTY OF WASHINGTON ) ARLIE W.OTT,Trust Officer of the MELLON .-.,.-...-'f PublicS',n ~.,-,\,-"Inty.Pa. j "•';-es...~,. . JC._..>J~Ct -'."t,l.j NATIONAL BANK AND TRUST COMPANY,the above named Accountant,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 as he verily believes. @aJ(}r_ i'rt1StOfficer Sworn to and subscribed before me this d fA!::.day Of ~V~~~~v~k~--A.D.1969 ~?no tJ~c/'f~ ?Notary Public REQUEST FOR DISTRIBUTION Accountant requests that distribution be determined by the Court in accordance with the Petition for Distribution to be offered in evidence at the audit of this account. Mellon National Bank and Trust Company, rust Officer Fee - Filed "..__..__.•.;~ ~. IN I:5.E COURT OF C01'fMOH PLEAS,~JASHINGTON ' COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.3"s-<67/'?~~ ESTATE OF W.J.GOWERN,DECEASED TRUST FOR MARGARET GOWERN RITCHIE FIRST AND FINAL ACCOUNT OF MELLON NATIONAL BANK AND TRUST COMPANY SUCCESSOR TRUSTEE UNDER APPOINTME~OF ORPHANS'COURT OF WASHINGTON COUNTY, DATED NOVEMBER 17,1952 BALANCE DUE_____--$51,743.26~~'41.4\~~'\ij;;:.":~c~t;~~- j '1f6~1tt~dtMtL ':'1~=;~'?~c~r"li~~"~'~;~:~In·;';j' .;..:_;:7 ....-0 ~;Jc-'~'j"~.'~.~'~'"",j,,,~""""'4'i''''''~,~.:.........,~~~--_.,...;.,..,~~ ,.... jf;r&.flltFi{j£Ofi (;OUi'![lj,/:/8# !du o·~rtift!U!{lt I have gillen !eqal notfae to all p~rso"a ~ " ~//?2~ DiN]jl;;:1)1 t lUst Attorney~at-1aw Washin~t;on,Pa. Dk-r.I~.:l-r~3q~ .::::....:~..."'. ..~- ,-"3 F'0(.'~/ 1:...' ~ ~. ~ \\}:. .~) ./ • }.".~...~·:;1.:;~'·_._.-. ,~ ~ ..:.....-_..,."..:.:.::;;..;..,.,;......•.."',,i..~.".,;,.•;"~,,,,,.;.;~..,;-,:;~•..•..~'::'~~-:-.=-,::;';"..'.-;:;-'.c ;;,:.'.,."-'1.'.:::.:",,::,,;:'; 'c -t•.J ~ • .,11,' 'II!I, 'II :J .1 " Cguoael tor AOGount~nt 'l'he Court ls respect1'ully requGstGO to determine proper distribution in this..estate .. •/lee·,'_.17 ••'v............e_,,/j ,. In the mattcr of the Audit of Account in Estate of 'W.J.GOWERN~- MELLON'NATIONAL BANK AND TRUS '.COMPANY..Successor Trustee ·/."TO THE AUDITING JUDGE:. No.85 8 .o.:::.f..,::I:.:::9~6~9__-,--_->.19__•A.A. ,.It. Successor Tr.ustee ,..;'. Enter_....,--m_·-.=y ---'-__appearance for Mellem Naticn1a:l :.Er~nk·and T~u~t Comp~nYI in 'the ~bo~e captioned estate• 1-. : .. N.B.-Counsel shalt,by separate paper,present a concise statement of each claim.with supporting calculation of any interest claimed.Objectrons to an account as filed.shalt be concisely stated in a separate paper. Council suggesting proper distribution shall me a separate concise state- IIi.ent in that regard..... ... .19~ I \Form for Guardian or Trustee 'tlittnn ~ur i\u~it 11u IDqr (@rpqau!i~Olnnrl nf lIaBl1iugtnu aInuuty j Successor Trustee under Will CihdEstateof.. C..Qdis;.il...QL:w.,J.g.Q~g.r.P..,R.~.~.~.g,.§.~g .. ~~~life tenant Filed at No..:B5.B of 196.9 . •Fiduciary....M.~J~g.g ...N9:.tj..QP..~~..l?.9:n~..~.gg...I..r..1J:.§.t..... Company,Trustee................................................................................................................................ Place of record of appointment..#.}7..9..:::.~.~Q.f..J.9..2.?. Dateoft~ust.November 17 1952oox:g~shQt }. If there have been former accounts filed in this estate,list:First and Final Account of Citizens filed to No.379 -38 of 1952 O.C. Trust Company of Canonsburg Reason for filing this account.....R.!1.9:t.h..gJJ.H.~...t.~n9:nt.......M9:.r..g9:.r..~t.Qg.~.~.!r....gJ.!~.hJ.~...:...M.~.!.£h...?..?.L..J2.29 All persons having any interest,vested or contingent (including claimants),III the fund now before the Court, with the nature of their interests are: David S.Ritchie,survlvmg son 'of life tenant Remainder beneficiary Estate of Peter Ritchie,deceased son of life tenant Remainder beneficiary who died allegedly intestate in 1965,a resident of the State of Louisiana leaving to survive: CarolynRitchie (his widow)now Carolyn Posch Carrie Margaret Ritchie,a minor daughter All of said parties have received notice as·required by the Court Rules except as follows: NONE The fund now before the Court is subject to the following taxes:' NONE Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution: See accountant's brief filed herewith I" Balance for distribution per account,Principal $2.Q.,\.Q.Q.9..~..f.G... Additional debits not shown in account: (Indicate whether income or principal) See Schedule "A"attached Income $..!.1...7.}1..:..Q1.. Total additional debits Additional credits not shown in account: (Indicate whether income or principal) See Schedule "All)attached Total additional credits t.'836$.......;;.::..1....•21.......................................... $~.~..~.§.?:~.?. Balance for distribution Principal $~.3 5.Ql Q.3 .. Income $60:1 2.7 . Total $11.1..JJJ..~..?.Q .. If the balance for distribution is not in cash,list items held in kind with carrying value designated,and if this is a distribution account,file elections to take in kind for all items so listed: See Schedule "All attached ~);t';~,"'t '. -, ,'"f I,,' .'~,;,~~'l',...,••• 7~",,.;.:",..',:>," ,.'."/'~:v:::;:I :~1 \1,.~;1 \..~.'\,' .I:l,...t~<''::~.\..""'~"'.:~~I',."f #201-072 .." ESTATE OF W.J.GOWERN,DECEASED, TRUST FOR MARGARET GOWERN RITCHIE Receipts and Disburs ements since filing First and Final Account through August 14,1969 Balance per account: PruNCIPAL-PERSONALTY Add: Received 174 shares Texaco,Inc.,Common stock in payment of 2 for 1 split on 174 shares held of record 7/10/69.Original 174 shares retained as part of the split Net proceeds sale 70 shares Duquesne Light Company, Common stock at $26.75 $1,848.73 Carrying value 1,040.65 $50,009.22 -0- 808.08 50,817.30 Less: Net proceeds sale 25 shares E. Preferred stock at $70.25 Carrying value 1.DuPont de Nemour $1,732.40 3,046.25 $1,313.85 Net proceeds sale 25 shares Preferred stock at $82.75 Carrying value E.1.DuPont de Nemour $2,780.67 3,631.66 850.99 Mellon National Bank:Termination compensation on market value as of March 28,1969 Register of Wills,Washington County,Pa.: Filing fee Howard O.Stevens,Esquire:Attorney's fee INCOME-PERSONALTY Add: E.1.DuPont de Nemour Preferred 25 shares -dividend due 7/25/69 Less: David S.Ritchie,Executor Estate of Margaret Gowern Ritchie,Accrued Income $1,156.49 Mellon Bank:Compensation 1.41 SCHEDULE "A" 3,647.43 38.00 1,460.00 $1,734.04 28.13 $1,762.17 1,157.90 7,310.27 $43,507.03 604.27 $44,Ill.30 ••'. Balance Consists of the Following; PRINCIPAL -PERSONALTY Stocks per account Bonds per account u.S.'of America Treasury Notes per account Cash on hand INCOME-PERSONALTY Cash on hand -2 - $22,578.13 6,323.32 12,778.61 1,826.97 43,507.13 604.27 $44,111.30 Set forth accountants suggestion as to manner and form of distribution to be made,awards to be stated in pro- portions unless specific amounts or items are designated by instrument under which estate is being distributed: Accountant respectfully requests Your Honorable Court to determine the remainder beneficiaries now entitled thereto under the will of W.J.Gowern, Deceased.Reference is again made to accountant's brief filed herewith. I ~ COUNTY OF WASHINGTON, COMMONWEALTH OF PENNSYLVANIA, t' ~SS The above named Fiduciary or representative thereof, being duly ~Y.{.Q!.g doth depose and say that the facts set forth in the foregoing petition are true to the best of..il~knowledge and belief. .........s..w.Qr.n to and subscribed before me This ~..~day of...s..~p..t~mh.e.r.196..9.. Signature of Officer.~?n,....-itaa:'l.U . Title of Officer ~9..~!.y ~.~p..~.~~. And your petitioner will ever pray,etc. Mellon National Bank and Trust Company,Sue. ...!...7..~~E.~.:...~~~.::....~.~.~~...~~...~:...J.:....9.9.~.~.E~.!....P.~.c 'd _..~y.i._~i!Jt!k=_. Trust Officer Office expires Oc.t.ob.ex l.4.,1~.7.0.................................I .~ARA M.VAN KIRK.Notary PUb~;" Washington Washington county,My 'Commission Expires Octobel 14,1970 'rtitinn ~ur i\u~it IN THE ORPI-IANS':COURT OF WASHINGTON COUNTY FORM USED FOR GUARDIAN-INCOMPETENTS -OR TRUSTEES No J?.2JL of 196 9.. ESTATE OF ?J!.£.£.~.1?1?..Q.r.T.r.ll:.~..t..~.~..J!l..W . and Codicil of W.J.Gowern Dec 'd•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••J.. FOR.M.e..;r.gg,J~.~.t....G.Q.W~..:r..n...R:i.t~.hi.~.. ·······················..·······~~~jt::iii~·t~-;;a~t ..····..··.. Mellon National Bank and Trust ....q..9.P.},l?9.:P.:.Y.1 Ix.~!?J~.~. Counsel for the accountant shall submit herewith the following,if pertinent: EWd 61 N~r OL I03-1IJ r.s . d 'Vel ,f',0 0 N01 SN!HS~.11!km -SlllM .:lOH31SI:J3H approving 1)tJJ}j.s:1 1,;1 "1"'1:1r;.~n~J!JJJ'5iJ ',,,.,-;J~;#,...,.l ~v .,0 Howard 0,Stevens,Esquire 1.Will or trust instrument-attested. 2.Inventory. 3.Signed elections of items to be taken in if distribution account. 4.Stipulation or certificate by minor account. 5.Praecipe for those represented. 6.Brief-for any question of law raised. ......·........·........·......·..........·....····......·....·......·C~~~~~Cf~;·..~~~~~~t~t·:...... ~2 mmIDN NKTIONAL BANK AND TRUST C~MPANY •,'\<. VWrshington Office 40 South 'Ma~n'S~reet Washington,pennsykvania ,15301 August ZI.1969 Mrs.Carolyn Posch 1034 Ray Avenue Los Altos,California 940ZZ Dear Mrs.Posch: • W.J.Gowern for Margnret -Account No.ZOl.07Z As Trustee for the above referenced account,we filed our First and Final AccoWlt on July ZZ,1969,in the Office of the Register of \Vil1s of Washington County,P~nnsylvnnin,to No.858 of 1969. Same will be called for audit September 10,1969.in the Orpbnus' Court Room at the Court Huuee.Washington.Peunsyloonin.You ma.y be present or represented by couDsel if you $0 desire. verytr~.~fI..~ T ru.st Dep!1rtment GFPJr:jbm ,>H:'i!1LLON NATIONAL BANK AND TRUST COMPAtfY Washington Office 40 South Main Stre§t Washington,Pennsylvania 15301 JuJ.y Z~,196' l'tob0rt V.P~tcroOD,Itoqail'o Diehlnooll,Wriabt,NcKo.na &Cucllip 1100 N'Jrth \Y oodoal'd Avo_a B1rmlllSbom,MielUana ~QOll DonI'Mr.Petoroo:ll: ".J.aO~orD for b1.nI"OOl"ot -AtcOUDt No.ZO 1-07Z Eaclooccl 10 n coaforsmod copy of our P"h'ot nH Viani Aeeourat ohich ~o (ilod Jwy 22,1'69,latbo OfficQ of tbo Etef3lator of Willa or'rlnolair&atoo CO\IDty,PCaDoylvnlldn,to No.050 of 1~6'.Snuao mU 00 collod.for awlit aame timo duriaa tho \7ooh bo(JinaillB .Moadoy.So~cnmbor 0,1'6'.io the OrphnDo'Couri Ilo«m at tho Coun Hosoo,lYoobimntoD,PQemoylYOIlin. You 01'Mr.Illtchio mny bo proooal or ropl"oooEdoct bV coocool if yOB 00 40011'0. Notico of tho IUian aad ae4it (uro lJoil'Al3 oiVOD to yO!!no eOW!Dol for tli\o ltatato of Maraorot Q...,t:rGl'llllitc:Jaio ned c:oUDOol for David S.nitc:bio.Ploaoo oc- hA0t71oclac rocoi,t 0100£30 by oiaaioa tbo otoQoa01iilt obicb o~oro ot the bottom of tho oBeloooel copy of tldo lotQoI'nod uotm-moa OnQo ia tho oDvolopo provided. QFPJr:j_ Encloourcao ce:Hl)~ard O.Stovans,Esq.-ire As counsel for thl:Estate of Margaret G0~ern Ritchie and counsel fo~ Mr David S.Ritchie,noti,;e of filing and audit in the above account 15 hereby received. Date:\lL'I ~2f,'f6y W g(JI3~Rr Jt&E(;JS64/I ~.,w =='~,,"W"""""'''''''Y ",_.,""'C _=""~.'''''WZV':11N~''rr=cTC'....R'V!W ~=....'1"'.~~~~~'_'M'~""_""l ~"-'''=,.~.~-----p =="1;;-'''~-"0/··:;;:·""''';".....,'':-'''if',''''''''~='....''"..io;;;,~!.j';.,=;.....li~''';"'Ol'W'iC~,,~'~,'~_'''"~"'"~_._-~~ L 5 ~,I cO(t .. \J ~~f" j , C~,.-:-'(:'~'~~;:<<~#~•'~/\ \....J c::-1 C 4 1(-.)-.1 , .. ',"'--- " In the Court ofvCommon Fleas of ashington County,Pennsylvania Orphans I Court Division No.858 of 1969 In Re: Mellon National Bank and Trust Company,Successor Trustee under Will of W.J.Gowern, Deceased,for Margaret Gowern Ritchie,Life Beneficiary. ADJUDICATION (Marino,P.J.) ORPHAN'S COURT ~ IN THE COURT OF COIVIJVION PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DNISION In Re:( ) MELLON NATIONAL BANK AND ( TRUST COMPANY,Successor Trustee ) under Will of W.J.GOWERN,Deceased,( for MARGARET GOWERN RITCHIE,) Life Beneficiary.( No.858 of 1969 ADJUDICATION Marino,P.J.December 18,1969. W.J.Gowern died October 19,1935,leaving a Last Will dated April 19,1926.In paragraph "2dll ,subsection II(C)II of his original Will,(the codicils not being material hereto)he::provided as fo llows: rt2d I give and bequeath unto the Citizens Trust Company of Canonsburg,Pa.,the sum of one hundred and fifty thousand ($150,000.00)dollars ill trust,however,for the following uses and purposes,that is to say: .... It (c)II To ho ld and invest the sum of fifty thousand ($50,000.00)dollars of said Trust fund in such security or securities as said Trustee may deem safe and ~dvantageous and pay the net income received therefrom,when and as the same may be received,or at such fixed quarterly or semi- annual period as it may deem most advisable,unto my daughter Margaret for and during the term of her life,and at her death to pay the principal of said fifty thousand ($50,000.00)dollars unto the child or children of my said daughter Margaret in Equal shares.But in the case of my said daughter Margaret's death without leaving any child or children,liVing at her death,then said trust shall continue and said Trustee shall pay the net income received therefrom unto my daughters Elizabeth and Eileen for and during their lives. rrIn case all of my said daughters should die without either one leaving any child or children liVing,then the principal of said trust fund of One hundred and fifty ($150,000.00)dollars shall be paid unto my w~fe Margaret 1.Gow,ern,if then living, but in case should she be then deceased,said principal sum shall be paid unto the children of my deceased brother Fred and their heirs in Equal shares.II The said Margaret Gowern inter -married with one Chad Ritchie who predeceased her.To this marriage two children were born,David S. Ritchie,now an adult,and Peter Ritchie.The said Peter Ritchie predeceased his mother,having died (purportedly intestate)in either 1965 or 1967,while a resident of the State of Louisiana,leaving to survive him a widow,Carolyn Ritchie,(since remarried and known as Carolyn Posch),and a minor daughter Carrie Margaret Ritchie,now about five years of age. The said Margaret Gowern Ritchie,widow,died,a resident of the state of Michigan,on March 28,1969,survived by the said David S. Ritchie,her adult son,and the said Carolyn Posch,her daughter-in-law,and the said Carrie Margaret Ritchie,her minor grandchild. In order to determine distribution of this trust fund it is imperative that we prescribe the nature of the various interests.Are the relevant estates vested or contingent,or do we have both types,or are they vested with only the possibility of divestment? We begin with the proposition that a construction favoring a vested interest over a contingent one is favored in the law if it is at all possiblie. In fact,it has been stated that an interest will not be construed as contingent unless it is "impossible to construe it as vestedlt •This language was used by Mr.Justice Linn in Weir1s Est.,307 Pa.461,468 (1932)and confirmed in Houston Est.,414 Pa.579 (1964),where it is stated that (page 594):liThe intention of a testator or settlor to create a contingent interest must appear clearly and plainly,otherwise the interest will be construed to be vested,or vested subject to be divested.II It has likewise been held that a presumption that a legacy was intended to be vested applies with far greater force where provision is being made for a child or grandchild rather than to a stranger or collateral relative. Wengard's Est.,143 Pa.615 (1891). -2- .~ In an early case,Manderson v.Lukens,23 Pa.31 (1854),we find the following,applicable in the case at bar: "The question of vested or contingent is not to be tested by the certainty or uncertainty of obtaining the actual enjoyment; for that would make the character of the estate depend,not upon the terms of its creation,but on the form of the result.Neither does it depend upon the defeasibility or indefeasibility of the right of possession;for many estates are vested without possession, as well as with,which are yet defeasible.If there is a present right to a future possession,though that right may be defeated by some future event,contingent or certain,there is nevertheless a vested estate.An unpossessed estate is vested,if it is certain to take effect in possession,by enduring longer than the precedent estate." Of course,when this wilt was written in 1926 testator's daught I' Margaret,was married and the possibility of children was a real one;howevel1 , no one could foresee how many children might be born to Margaret.The gift is a class gift as distinguished from one to individuals. Where an estate is given to a life tenant,with remainder to the children of the life tenant,the estate vests at once upon the birth of each child subject to open and let in after-born children without regard to the question of whether or not a child survives the life tenant.Edward's Estate,255 Pa.358 (1916).As long as there is no gap (or other contingency)be'tween the termination of the particular estate and the estate in remainder,then the esta 'e in remainder is a vested estate.Edward's Est.,supra,page 364.,. As expressed in Newlin's Est.,367 Pa.527 (1951):!tIf a bequest is to a class who take at the death of a life tenant,the fact that the members of the class are unknown or even not in being at the death of the testator,or that their interest is subject to be increased or decreased or divested by subsequent events,will not render the gift contingent or vio late the rule against perpetuities.If Where a bequest is to a class,the vesting is not postponed because of uncertainty as to who,if any,may be the constituents of the class at the time fixed for distribution.If there is a present right to a future -3- ,1, ,. .... J possession,though that right may be defeated by some future event,contingent or certain,there is nevertheless a vested estate.McCauley's Est.,257 Pa. 377 (l917). It is when the gift is only one of income that we run into difficulty,as in Wood's Estate,321 Pa.497 (1936).It was there explained th a gift of income to a class,where a member of the class dies without issue before the time for principal distribution,the share of the deceased member falls in and increases the shares of the surviving members of the class,who take in preference to the personal representative of the deceased member, citing:Rowland's Est.;141 Pa.553 (1891);Maxwell's Est.,261 Pa.140 (191~); Nixon's Est.,306 Pa.261 (1932).The result is the same if the deceased member of the class leaves issue,but no provision is made that he be represented by living issue after his death,and no such intent is shown. Where testator has provided a method of representation of deceased distribute~s by their living issue,the interest of each member of the class becomes a "life-estate with remainder over to living issue if any and in default of issue of such decedent,then over to surviving distributees,per stirpes!!:Nixon's Est.,supra,page 265.It is true,however,that where the gifts of income are made to individuals as such,as distinguished from a class,the share of the individual dying before the time for principal distribution willpass to his personal representative,unless such share is specifically restricted to a life interest:Ritter's Est.,190 Pa.102 (1899);French's Est.,292 Pa.37 (1928)'; Bechtel's Est.,85 Pa.Superior Ct.14 (1925). It would appear that the Gowern Trust is one commonly used by a testator for the benefit of both spouse and children.Actually the only problem presented is the legal effect of the prior death of one of Margaret's children.We have seen that this could have no bearing on the final outcome -4- .. ·,Cl for two reasons.The deceased child's interest is a vested one upon birth, hence his share is distributable to his personal representative.Further,the only manner in which the deceased child's interest could be affected would be by the death of both sons prior to Margaret's death.Such event would have caused the divestment of both sons I estates,as the trust provided that some issue must be living at Margaret's death. Her death terminated any possibility of further children and hence the vested interest of each son is fixed as of her death at one-half of the principal of the said trust.One son,David,is living and his share is ordered paid to him.The other son,Peter,is deceased.He leaves a widow and one child.Unless we receive reliable information which wou ld cause the court to make distribution otherwise,his one-half share is payable to his personal representative. \ttt~Court, p.J.,/ -5- I ) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION No.858 of 1969 ) ) ) ) ) ) ) ) ) ) Wednesday,September 10,1969,at 10:00 o'clock A.M.,EDST. THE HONORABLE P.VINCENT NARINO,President JUdge of the said Court • HOWARD O.STEVENS,E qQ.,of Canonsburg,Pa ~, rep~esenting the Accountant• ,HEARING ON AUDIT IN RE: ESTATE OF W.J.00'1 ERN , .:!:!a:I-,~APPEARANCE S:c .' ..J 0( U C ::I;TIHE:..,... 1\1 0( ~Trust for :i~Hargaret Gowern Ritchie. z1&1Il. i.o"I-eIZ J:III~BEFORE: • Ttl.J.GOvlern,Trust for Margaret Gowern Ritchie.The Successor Trustee is Mellon National Bank and Trust Company and the attorney is Howard O.Stevens.~~.Stevens? !Iia:1&1~THEoIl.1&1a: I-a:::IoU ..J0( uii:IL. o MR. COURT: STEVENS: Number 858 of 1969,the Trust estate of If Your Honor please,this ,estate involves This comes before the Court on the trust for one of the daughters who has recently died,Margaret Gowern Ritchie. 2 The Citizens Trust Company was the origi1 al trustee,and on liquidation of the bank,the Mellon Natio al Bank was appointed Successor Trustee.And this comes bef ~re the Court because of the death of }mrgaret Gowern Ritchie the life tenant. In the settlement of the estate of W.J.G>wern, the settlor,the Inheritance Tax on both the life estate nd remainder were paid.And I believe that appears in the Adjudication and Decree filed in the estate of W.J.Gowe~n. The gift over,following the death of the life tenant her~, \raises a question of who is entitled to the corpus f and ~ether an administration of a deceased remainder distribu~ee can be bypassed and distribution made direct either to his heirs under the Intestate Law or to his named beneficiari3s if he left a will. In order to'assist the Court in arriving at an adjudication as to who is presently entitled to the corpus,I have prepared a Brief on behalf of the accountapt, to which is attached a complete copy of the original will of Mr.Gowern,the settlor,and two codicils.The codici~s, however,have nothing to do with the Trust that is contained in the will.The factual situation,as I say,is set fortlh in the brief.I don It mow whether itIS nece ssary to go into them in detail here,other than Margaret Gowern Ritchie,"died a resident of Birmingham,Michigan.And at the time of her death,she was survived by a son, David S.Ritchie,and a son,Peter Ritchie,had predecea~ed • " • c( z0(>oJ>-IIIZ Z IIIII. ior- Clz :tIII0( ~ ltiII: IIIr-II:oII.III II:r-II: ::Jol) oJ0( l) ii:11.o 3 her and died a resident of the State of Louisiana,leavin to survive him his widow,who has since remarried,and a minor daughter,both of whom presently reside in Cali£orn a. vie are informed that his esate was administered in the Sti te of Louisiana.Vie don't know as to what extent.The Ad- mimistrator in the estate was evidently a fellow member of the Armed Services,and he presently has an A.P.O. address.So we would suggest that the Court take the matter of the entitlement of the ultimate beneficiaries in this case into consideration and to ,file an adjudicatipn concerrIi.ng'the same. Both the Accountant and myself have had several communications with Robert B.Peterson,an attorn~y in Birmingham,Michigan,who represents both the life ten~nt and also David Ritchie,one of her children.I have only, within the past several days,forwarded him a copy of the Brief.I had previously advised him by letter as to what he Accountant's opinion '-TaS as to the remainderman en- titled to the corpus of the trust,to which he somewhat diSagreed,so far as thinKing is concerned.He didn't raise any question as to law because he didn't have it before him.In any event,in fairness to him,I feel that he should be given a reasonable time to file either a Memorandum with the Court or an opposing Brief if he so desires and I would ask the Court to allow that. THE COURT:We ,rlll give him time to do that.He has rot, .•4 however,indicated that he desires to,ha3 he? MR.STEVENS: THE COURT: That's right,Your Honor. So in any event,it will not be adjudicate< without givinghim areasonable time to resIX>nse in one manner or the other. MR.STEVENS:I have ,written him along the line"suggest orts brief with your papers? I say there are some details in this I haven't gone into that are covered,I baieve,in the Brief. at this time interested in the W.J.Gowern Trust? (NO RESPONSE ) COURT:The audit of this account ,.,ill be ordered closed by the Court at this time. (AUDIT CLOSED ) ."in our conversations in chambers on this and indicated tru t you would probably consider 30 days from the date of this audit a reasonable time Within which to do so,and that I would make a request',of Your Honor at this time for leave to do that.So if you will allow that,I will notify him inunediately. I understand.Is there anyone else in COUl t I am filing my Brief,and a copy of the wi~l. Yes,we ,,,ill allow 30 days.You are filing your COURT: STEVENS: COURT: ~z<~>-IIIZ Z1&1II. i.oI-elZ XIII<~ ~uitI- BTHE .J< Uo:J~NE.l-I'N iiiIt1&1 I-ItoDo 1&1 II:THE I-It :JoU .J< uii:... o THE • • .' ".• ,~ •I.( -j iI.i I I ,-. ) " "- j In t4~(!taurt af (!tamman ,tras af lIas4ingtnn (!tawty, Jrnnsylnania,®rp4ans'(!taur!Diuisinn ESTATE OF N 858 of 1969O.,__-=..::::...:::......::.:=---=:::..L::~_ w.IT.Gowern,Trust for In the matter of the_-=-F.::i.:..r..::.s..::::t---=an=d~F..:::i~n:::::a=l_ Margaret Gowern Ritchie Account of Mellon National Bank and Trust Company,Successor Trllstee ADJUDICATION AND DECREE And now January /1 19-1-0-,this matter came on for hearing, audit and distribution at this session and testimony'taken;'and thereupon,up~n due con.sideration thereof the ~Iance for distribution in the hands of the Ac.countant.IS deter~lI:ed to be $'1-4,111·30 and the account is accord I ng Iy confirmed;and It IS ordered, adjudged and decreed that the said balance be paid out by the Accountant in ac.cordance with .the schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be fried sec.,reg.or an appeal be taken herefrom sec.leg. ., are the such at s as set No balance' 8u68.17 --.., ~ 54.50 I/. 22028.40 ~2028.uO l"'ibution libuted a~te shar 2527.30 I 13046.252527.14 12907 ..83 1~631.66 12426.77 19880.76 3348.98 ~rn 6323.32 IT 2778.61 170 shares Duquesne Light Company com 25 shares pfd.stock of E.I.DuPont de Nemours 120 shares General Motors Corp. 172 shares common stock of Kraftco Corp. 34 shares Cum Conv Pfd.Kaiser Aluminum &Chemical Corp.4.75%Series 57 130 shares common of May Department Stor Company 78 shares common Norfolk &Western Rail- way Co. 174 shares Texaco Incorp. $9000.Bonds Lake Shore &Michigan South Railway 3.50%First due 6-1-1997 $13000.United States of America Treasur Notes Dated 8-15-68 due 8-15-1974 NOTE:Included in the above remainder for dist following assets,held in kind and distr the value as shown and in the proportion forth above:- Balance per account:..--_ Additional debit asked at audit Additional credit asked at audit David S.Ritchie,son of Life tenant,1/2 re- mainde~,per opinion filed, To the estate of Peter Ritchie,deceased,son 0 life tenant,1/2 remainder,per opinion file d, Deduct Clerk's Costs &Receipt:s.s_-Ia:-.IJn~d~oD.;pP:)lJ·DlJ.i:W0O.lDt'l-__...,..._ SCHEDULE OF DISTRIBUTION 8alonce _ Attomey'__~__=.H~o~w~a~r~d~O{.J.L....!::S~t~e~yl£.lie;u,n....si!....__ .. (Y) t..n o·V")<i rr"l ~:jrt: t ,....".,.--. :c __~0 "'~'(.)...0-~u..1t -a 0 z.0en_J a::i-......lL!J \l.J W (&\ Z (f)i-·Z "....:1 (f)-~ ..-::t:U')-:J:-:>:::J 0 U) c::::>0:::lJ.J ~ U-r--e:::~ '" r 0 >Z ~ .....:J ~·n pS....::r t:';c tll yo+. :J 3=;flj .... S-o 0 t:'I'....~....M .. a 0........:t ~tll ::: ~~ !Ja~ IN THE MATTER OF THE ESTATE;OF l W--,-o_J-".-o_G_O_W_E-c:R::...::..::..cN,.L.'---'T::...:R=.=U=S.=T----'F=-=O=R'---__f MARGARET GOWERN RITC'~D: IN THE ORPHANS'COURT IN AND FOR WASHINGTON COUNTY,PENNA. 858 of 1969NO._ KNOW ALL MEN BY THESE PRESENTS,THAT__I_,'----D_A_V_ID__S-'o'---R_I_T_C_H_I_E~,_ 00 HEREBY ACKNOWLEDGE TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANY Successor Trustee OFTHEESTATEOF__W_~.~J~._G~o-,w~e~r~n~,~T~r~u=s~t~f~o~r~M~a~r~g~a~r~e~t~G~o~w-,e~r~n~R~i~t=c~h=i~e~'~__DECEASE~THESUMOF Twenty-Two Thousand Twenty-Eight and 40/100_--------------($22,028.40 )DOl.LARS WITNESS MY HAND AND SEAL THIS IN F'ULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA MADE AT No._8_5_8_o_f_1-=9_6_9:--_ cf..DAY OF .i.i 19Z!L. W'TN...~)!JJi1~L2~"~Y David S.itChie COVER} pAt..;.l A.\',:.; Notury "ubi<,C'.',,,'"v".,·."'.'.':.~>: ~'Y Ccmr.ni~.,;;.cn L...f.'.n...,:;t{o~~.~._.r :/1 :~..:_ W.8282 NO.858 bf'1969 ORPHANS'COURT Stocks Per Account ':.Bonds Per Account U.S.of America Treasury Notes I I Per Account Cash on Hand Incmne -Personalty Cash $11,289.06 3,161 .66 6,389.31 886.24 302.13 .$22,028.40' ESTATE OF w.a~.GOWERN,TRUST FO. MARGARET GOWERN RITCHI lI I' I', :, I_....'I .'I r--• rq ,. I>'~:, a ~~'",.~ ~ I'~--: ",,,-;,.. f '".." ..,.., rr1c;o ::.:-:J>rn::O (/)G')C::c -cn -(f'l.~n Z -l ,;., OfTl --. -l ::c R.ECEI'P'l"a _'....,.Cl ---rl ~.~-c C)_.'-J>FROM::Xo''''i~::t1---oi=Z»(/)o (.,o..J enDAVIDS~RITCHIE DOCKET P.a9E,--,-,-ii---- t:=l TO MELLON NATIONAL BANK & TRUST COMPANY,SUCCESSOR TRUSTEE FILED 19__ r IN THE MATTER OF THE ESTATE OF W.J.GOWERN.TRUST FOR MARGARET GOWERN RITC~ED' }IN THE ORPHANS'COURT IN AND FOR WASHINGTON COUNTY.PENNA. 858 of 1969NO.-"-;:....c:'-'---'-'-_ KNOW ALL MEN BY THESE PRESENTS.THAT _ DO HEREBY ACKNOWLEDGE TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANV__S_u_c_c_e_s_s_o_r_T_r_u_s_t_e_e _ OFTHE ESTATE OF__W__.~J~._G~o~w~e~r~n~.~T~r~u~s~t~f~o~r~~~a~r~g~a~r~e~t~G~o~w~e~r~n~R~it~c~h~i~eu'~__DECEASED.THE SUM OF Twenty-Two Thousand Twenty-Eight and 40/100- - ---- _- - -__-__($22,028.40 )DOLLARS IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY.PENNSYLVANIA MADE AT NO.858 of 1969 WITNESS MY HAND AND SEAL THIS ~?~ ---r:!ieL~t-------------7;;Jo-==::!ir-:..(",.tI-~,....~ ministrator of the Succ~_~..u ~ eter Gowern Ritchie W.82B2 NO.858 0(19:-.:6-.:..9 _ ORPHANS'COURT Stocks per Account Bonds Per Account U,.S.of Arne rica Treasury ~otes 'Per Acc ount Cash on Hand Income -Personalty Cash $11,289.07 3,161.66 6,389.30 886.23 302.14 $22,028.40 ESTATE OF C=='....---" ~, .-nI'• .~.....~. .---0::> -,......, ...-•..- ''''0 -c=; \~ ...-....~<:;==::-2;r:z: ~EfPT -<-:J -:0:;:ril c.;: U')0 (r ::t:<:0 if,Z.~;-'i .~.......,t"--"l '~.'-'r ~IW~~PAGE '.1,.-'1 .-.---\....'~~?: DOCKET FROM " " TO ;". MELLON NATIONAL BANK &_ TRUST COMPANY,SUCCESSO~./"/ TRUSTEE // FILED /'19_V \,.J