HomeMy WebLinkAboutOC1969-1026 - ESTATE OF SMITH~:3 -~1/-r /cJ ~~\
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Personally before me,the undersigned authority,a ~Qj;;g;r.Y-..J?)JpJig in and for said
C t d St t d Donald Rush '...h b'd Iounyanae,appeare :A:dfR-l..n.3:5-tra-t0F···e·.·t·.a'Y 0,emg u y
sworn according to law,deposes and says that he is theUK<X«~~~~Xof the es-
tate of ~§.k~§.~J!::Q.;deceased,that the foregoing schedules constitute a
I t · t d . t f th I d I f EMMA L.SMITHcompe e mven ory an appralsemen 0 e rea an persona estate 0 :,
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 ~XXXKt»klmtmtoox
Sw d b 'bd bf thi 27th'.~(n ~orn an .su scn e e ore m'e s ::............~.,*")1 ot ..·O·r:otn 'he'1'"19'70 .}u~..................v.M...........................~......~oo:t:~~X
...~~f\~ltH6ta~~·)................Administrator c.t.a.
WASHI~'ON'WASHINGTON CO..PA.ADDITIONAL INSTRUCTIONS
1..MY..A _ylffilUjtbf>~~rt~J~~hin three months after appointment of personal representative.
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 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
JUUtutnry aub .i\pprai11tmtut of the goods and chattels,rights.and credits which
were of ~~~.~~~.t.~h..:late of ..~.~.~~~~.~.~:~:~.~.?~~J ,.
Washington County,Pa.,taken and made in conformity 'with the above affidavit.
DOLLARS CENTS
PERSONALTY:
savings Account #26218 -Pittsburgh National Bank .
(Washington Office)6739 25
Savings Account #21135 -First Federal Savings &'Loan Assn.
of ~ashington 6994 12
Checking Account -Pittsburgh National Bank'(Washington
Offic~)..5807 98
Cashin safe deposit box -Pittsburgh National Bank 5099 00
U.S.SeriesE Savings Bonds:
16 -$25.00 maturity value
2 -$500.00 maturity.value
2 -$1000.00 maturity value
Jewe'lry:
Yellow Gold diamond ring (0.45 carat)
Yellow Gold diamond ring .(0.10)carat
""14 K solitaire ring ·(0.20)'carat
""thin Sardonyx ring
Porcelain brooch
Opal thin ring
Ruby stick pin
Pearl and diamond chip stick pin
2 Opal stick pins
2 $5.00 gold pieces dated 1881 and 1911
$:6,TI.,34'
1696.60
3·343.20
75.00
25.00
.25.00
1.00 .
5.00
5.00
2.00
5.00
10.00 .
.52:.00 .'
.571'1
205
14
00
10 shares common capital stock of U.S.Metal Cap and Seal
Co.(Del.Corp.)par value$lO.OOn/o J.L.BeTl
REALTY:
1.Lot of ground in Borough of West Midd1etown,Washington
County,Pennsylvania,'fronting 40 '.feet on South side
Washington -West Middletown Road and extending in a
(continued on back)
No value
I Southerly direction 180 feet,more or less,bounded on the East by
Township Road and Irene Walbrown,West by Jay McKeenan and South by
A.J.Temple.
Having erected thereon a 2 ,story frame house (bad condition)
2.Parcel of 5 Acres coal in the Borough of West Middletown,
Washington County,Pennsylvania,adjoining Main St.and
Taylorstown Road.See Deed Book 597 page 643 .Tog.etherwi:th·
mining rights,waivers and privileges and oil and'gas underlying
same together with drilling and operating·rights
3 Tract of 29 Acres coal in HopeweTlTownship,Washington County.,
Pennsylvania,tog.ether with mining rights,waivers and privileges
as excepted and reserved in deed of Emma L.Smith to RobertE.
Foxet ux.dated May 8,1954 and recorded in Deed Book 896 page
276 together with oil and gas and drilling and operating rights
as set forth ,in said deed.'.
Total
.$500.00
50.00
,,:so.oo
$31162.49
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I,~~.s.~f3.~1...M.Et.I'~Il.()Register for the Probate
of Wills and granting Letters of Administration,in and for the County
of Washington and Commonwealth of Pennsylvania:
To ~~~~~~~~~.~~.
Administratorof all and singular,the goods and chattels,rights and
credits 1'X1'I/J,~~which were of ..
.........~!i ~~~~.~.t~late of the said County,
deceased,with a copy of deceased's will annexed,GREETINGS:
Whereas,the said ..Emma L Smi.th .
in JIer.lifetime,made ..:FI~l':'..last Will and Testalne'nt in writing,
which was duly proved on the .~~~h.day of ~ElP.~El.rn1>.e.r.A.D.,I ~.q~3.....having,whilst
......She...lived,and at the time of ;a.~r...decease,divers goods and chattels,rights and credits,with-
in the said County,by 111~eans whereof the full disposition and power of granting letters of adminis-
tration thereof,is manifestly known to belong to 1'1'te;Therefore desiring that the goods and chattels,
rights and credits which were of the'said deceased,m~~x:tlJZ/ll~,may be well
and truly administered,converted and disposed of according to the tenor and effect of the said de-
ceased's will and according to law,I do hereby grant unto you the said ....
...........................D.o.nald....~~.s.P..,....d.~.i.p..i..~~.:r.~.~,il':'..G.~.':l'•.J\.
.....................(in whose fidelity in this behalf I very much confide,)full
power by the tenor of these presents,to administer the goods,chattels,rights and credits7tfK~x
7J.lM)lI71mm~i,which were of the said deceased,within the said County,as also to ask,collect levy,
recover and receive the credits whatsoever of the said deceased,which at the time of )It9 I'..death
were owing,or did in any way belong to :Her....and to pay the debts in which the said deceased
stood obliged,so far forth as the said goods and chattels,rights and credits will extend,according
to their rate and order of law;especially of well and truly administering the goods and chattels,
rights and credits fJe~7IJIilJ/d.~,which were of the said deceased,according to the
tenor and effect of said deceased's will,and according to law;and making a true and perfect
inventory and conscionable appraisement thereof,and exhibiting the same into the Register's Of-
fice,at Washington,on or before the.....day of .... ..next,ensuing,and also a
true and just account,calculation,and reckoning of your administration,upon your solemnQ~th
.....to render at the expiration of six 11wnths,or when legally thereuntore-
quired;and I do by these presents ordain,constitute and depute you,the said..
..DonfJ,.1d.~~~.:p..
administrat or c.T.A.of all and singular the goods and chattels,rights and credits,~
~~1s.fICXlrd ]J;/u:x;vhich were of the said deceased,with a copy of said deceased's Will an-
nexed,within the limits aforesaid;saving harmless and forever indemnifying me and all other of-
ficers against all persons by reason of your administration aforesaid,and saviT'lg all others their
rights,&c.
11u Wr.atimnuy IIqrrrof.I have hereunto set my hand and affixed the seal of said office at
J
Washington,the ...l5.tP~..day of ..~ep~en(b~r.
one thousand nine hundred and.S.~X..~Y Nine ........
...in the year of our Lord
Register.
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STATE O_F PENNSYLVANIA,
WASHINGTON COUNTY,~55:
..-.-.
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correct as he verily believe,
Sworn and subscribed before me this ~.~.~~.
October
f 19 .
...'~..r~.
MARGAR,:T BAILS,Notary Public
WASHlNGTOIT 'VASHINGTON co..PA.
My Commission Expires february 27,197T\
Walshington County,ss:
.._.._.."w ~_..__ _.'_..__~,.
I do certify that I have given legal notice 'to all pe'i"sons
concerned of the filing of the within account in the,manner
prescribed by Statute and Rule of Court,as evidenced by proofs
thereof filed to No b.3:::.7tr.7.{Q .
Witness my hand and official 'Seal thiS.~~.
dOYOf__~----------------,1970__.V~..~.
,.Register of Wills '"
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FIRST AND FINAL ACCOUNT
of DONALD RUSH,Administrator c.t.a.of the Estate of EMMA L.
SMITH,late resident of West Middletown,Washington County,
Pennsylvania.
THE ACCOUNTANT CHARGES HIMSELF AS FOLLOWS:
Inventory and Appraisement:
PERSONALTY:$30,562.49
REALTY:$31,162.49
Tncome:·
1970
July 8 Tenneco -oil and gas delay
rental .
First Federal Savings and
Loan Assn.of Washington-
interest
Pittsburgh National Bank -
interest
$30.00
351.78
286.57 668.35
TOTAL DEBITS
TOTAL CREDITS
BALANCE
$31,830.84
.5,457.19 ('"'
$26,373.65
THE ACCOUNTANT CLAIMS CREDITS AS FOLLOWS:
1970
Jan.13 Malcolm L.Morgan,Co.Treas.1969 County tax 4.46
May 2 """""1970 ""2.48
S.White's Sons Markers
Sept 15 Pittman Funeral Home
13 """"
Burial expense
141.00
916.25
Annex Pharmacy
Sylvia Barr Johnson
Mary Ann Plants'i Tax.ColI.
22 Herd's Drug Stores,Inc.
Oct.28 F.J.Buckley Ins.Agency
Observer Pub.Company
Nov.17 Pittsburgh National Bank
Oct.3 Simon White's Sons
Mary Ann Plants,Tax ColI.'
Malcolm L.Morgan,Tax ColI.
Account due
Account due
1970 Road tax
Account due
Premo on Admini-
strator's bond
Advertise letters
Lock box rental
Markers
1970 School tax
1970 County tax
82.89
465.00
19.56
3.25
85.00
14.00
12.50
202.00
26.26
6.94
I
J
1970
Oct.27 Sherman H.Siegel
1969
Sept.15 Reg.of Wills
22 Wash.Co.Reps.
Donald Rush
Sherman H.Siegel
Margaret Bails
Register of Wills
Advancements~
Probate costs $22.50
.~dvt.letters 14.00 36.50
Administrator's comm.1591.55
Counsel fees 1591.55
Notary fees 5.00
Filing inventory and
account 22.00
Total Credits $5457.19 2
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Observer .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929.
P.L.1784.as amended.
Commonwealth of Pennsylvania,County of Washington,S8:........•...
Personally appeared before me.a Notary Public in and for said County
and State Ri.~h.~~~t..$...~G.9.W~~:..who being duly s,worn
according to law,deposes and says that he is the .se.c.r.e.ta.r.y ..
of the Observer Publishing Company.a Bennsylvania corporation.and its
agent in this behalf;that the &aid Company is the owner and publisher of
the Observer-Reporter.suceessor to The Washington Observer.established
September 18.1871.and The Washington Reporter.established August 15.
1808.a daily newspaper of general circulation.printed and publis,hed and
having its place of business at Washington,Washington County.Pennsyl.
vania.where it or its predecessors have been established and publisrued
continuollsIy for more than six months prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a ·copy of an official advertisement,official notice,legal notice or legal
advertisement,exactly as printed or published iiI the Obs1erver-Reporter in
its regular editions on the follOWing date or.dates;..
........................Sep.te.mb..e.r.....23...,.....3.Q....~.p.4....Q~.1;9J:>.~.~7...,~.9..~9..
that neithe'r true affiant nor the Observer Publishing Company is interested
in the subject matter of s,aid notice or advertising and that all of the alle,ga-
tions of this affidavit as to the time,place and character of publication
are true.L2~~L~~
T'
t
....
ADMINISTIiATOR C.T.
Estate of EMMA L.ceased late of BorMiddletown,Wasnih
,Letters 'of:Adm'~'upol?the abcive'
<gr:mtell/ito the under~lson(';7having claimsestatearerequested'to'
theisame to the'undersi•attorney and'''''all:perso
to the decedent are reetliestedtci
makE'pa;yment to the undersigl1edwithoutdelay.
Donald Rush,
R.D.#1 ".Avella.PennsYlvanfa,;Sherman .H..·Siegel,4E~q.•Attorney ,_.......-
215 Washington 'I'rust-BuiIdmg~Washington.Penna.-~.
I 692j4.Tues,.3t
Sworn to and subscribed before me this...7...day Of.o.ctQ'b.e~.t.J.969?£~~q-?!f..'~......
U 'M,,,'\RE,tA.BR;'OLEY,NOTARY LIS
WASHiNG roN,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
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}SS
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 official 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 REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or 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:
...............s.e.p.j;.Il:.hg~a'-19..§.2 .
..............9.~.~!9.~.~?I ?.I ~~~.?...
that the affiant or the corporation in behalf of whioh he is acting is not
interested in the subject matter of said notice or advertising and that all of the~..~~~,of {)ZV=(Q~_~tt'-of th,publi~tioo
---------Sworn to and ubscribed before me this
.....~t1;:;;:9ay of Oc.t.be.r ,19 6~t..
z..~-/.?::.~--------~--~tr"~
KATHER:NE C.YARD,Notary "II~"CWasnl.n~lon,"~a,~i"!iton Co.,PI.~q Commls31On Expiru
November 1,191>9
Estate Notices
The Register of WiHs has granted
letters,testamentary or of administration,
in the following estates.Notice is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • •• •• ••••• • • ••••
SMITH,EMMA L.,Dec'd.
Late of Borough of West MiddletownWashingtonCounty,Penna.'
Administrator C.T.A.:Donald Rush,
R.D.#1,Avella.Penna.AttorJ:.1ey:Sherman H.Siegel,215
Washmgton Trust.Bldg.,Washing-ton,Penna.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
NO.1969-1026
EMMA L.SMITH,
deceased
PETTTTONTOFTX BOND
TO THE HONORABLE JUDGE OF SAID COURT:
The petition of Donald Rush,respectfully represents:
1.That he is the duly appointed Administrator c.t.a.
of the Estate of Emma L.Smith who died August 31,1969,a
resident of the Borough of West Middletown,Washington County,
pennsylvania,Letters of Administration c.t.a.having been issued
to your petitioner by the Register of Wills for Washington County
on September 15,1969.
2.Decedent's Will dated July 12,1956,was filed
in the office of the Register of Wills for said County in Will
Book ____page ,copy of same being attached hereto-------'--
as Exhibit "AII •
3.That at the time of her death,decedent was
seised of the following real estate:
(a)ALL that certain parcel of ground situate in
the Borough of West Middletown,Washington County,
Pennsylvania,bounded on the North by the Washington-
West Middletown Road,on the East by a Township Road
and land now or formerly of Irene Walbrown,on the
South by land now or formerly of A.J.Temple and on
the West by land now or formerly of Jay M.Keenan et
ux.,said lot fronting 40 feet more or less on the
South side of the Washington-west Middletown Road and
extending in a Southerly direction therefrom 180 feet,
more or less~
TITLE TO SAME being vested in the decedent
as sole heir at law of James L.Bell who died May 13,
1927,intestate.(See Bond Book 34 page 116).
Improvements consist of a vacant two story
frame house in'very bad condition and appraised
at $500,,00.
(b)ALL the coal in and underlying all that
certain tract of land situate in the Borough of West Middletown,
bounded and described as follows:
BEGINNING at a point common to lots of
Mrs.Eudora Ray,John L.Brownlee and the tract of land hereinafter
described;thence by lot of John L.Brownlee,South 48 1/2°West
18 perches to an all~y;thence along said alley,South 33 112°
East 10 perches to a point;thence by said alley,South 52 112°
East 28 perches to a point;thence by lot of James France Heirs,
North 35 3/4°East 19.4 perches to a point;thence by same,
North 1°East 9.4 perches to a point;thence by land of Mrs.
Eudora Ray,North 64 314°West 28.2 perches to the place of
beginning.
TOGETHER with the mining rights,waivers
and privileges more particularly set forth in deed hereinafter
recited.
ALSO all the oil and gas in and underlyinq
said tract of land together with right to enter and drill or
operate for'same.
BEING the same mineral interests which
were excepted and reserved unto Emma L.Smith in d'eed of Emma L.
Smith et con.to Mike Yevins dated March 25,1935 and recorded
in the Recorder's Office for said County in Deed Book 597 page
643.
(c)ALL the coal in and underlying all that
certain tract of land situate in Hopewell Township,Washington
County,Pennsylvania,bounded and described as follows:
BEGINNING at a point at the Southwestern
corner of the tract hereby conveyed at a point common to lands
of Lewis B.Rush,James O.Rush and the tract hereby conveyed;
thence by lands of James o.Rush,North 25°West 87.3 perches
to a point on the public road;thence by said public road and lanes
of Mike Knish,North 22 1/2°East 12 perches to a point;thence
by lands of Paul Ciaffoni,South 46 1/2°East 60.55 perches to a
point;thence by same,North 15 112°East 8 perches to a point;
thence by same,North 87°East 22.75 perches to a point;thence
by same,South 85°East 26.25 perches to a point;thence by same,
South 48 3/4°East 39.6 perches to a point;thence by lands of
Lewis B.Rush,South 38 112°West 3.4 perches to a point;thence
by same,South 74°West 94.2 perches to a point,the place of
beginning.CONTAINING 29 Acres,more or less.
/
TOGETHER with the mlnlng rights,waivers and
privileges more particularly set forth in deed hereinafter recited.
ALSO all the oil and gas in and underlying
said tract of land together with right to enter and drill or operate
for same.
BEING the same mineral rights which were
were excepted and reserved unto Emma L.Smith in deed of Emma L.
Smith et con.to Robert E.Fox and Virginia Johnston Fox,his wife,
dated May 8,1954 and recorded in said Recorder's Office in Deed
Book 896 page 276.
..
4.That the parcel described as 3 (a)is in a very
bad state of repair and is about to be condemned by the Borough
Council of the Borough of West Middletown and the parcel described
as 3 (b)and 3 (c)are mineral rights which have no market at the
present time~
5.That your petitioner has filed his inventory of the
assets of decedent's estate,the personal estate appraising at
$30,562.49.
6.That your petitioner has heretofor filed Bond with
and Guaranty
u.S.Fidelity/Company as surety in amount of $15,000.00.
7.That your petitioner has filed his First and Final
Account at the above Number and Term which is to be audited on
December 16,1970,showing a balance of $26,373.65.
8.That your p~titioner has made private sale of the
above premises as follows:
payable in cash on delivery of deed.
(b)The parcel of Pittsburgh coal and oil and gas
in and underlying tract of land in Borough of West Middletown,
Washington County,Pennsylvania,described at 3(b)above to
John Rush for $50.00,payable in cash on delivery of deed.
(c)The tract of 29 Acres of coal,oil and gas
in Hopewell Township described at 3 (c)above for $50.00 payable
in cash on delivery of deed.
9.That your petitioner believes that the prices
obtained from the respective purchasers are fair and to the best
interest of the estate and a better price than could be obtained
if the said parcels of real estate were exposed to pUblic sale.
10.That the tracts of land above described are apprais d
for tax purposes by the County of Washington as follows:
Parcel (a)$125.00
Parcel (b)225.00
Parcel (c)None
WHEREFORE,your petitioner prays Your Honorable Court
under Section 541 of the Fiduciaries Act of 1949 to fix the
amount of security required to be posted by your petitioner to
receive the proceeds of the sale of the within described premises
or to excuse the filing
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF WASHINGTON
Personally appeared before me,the undersigned
authority,DONALD RUSH,Administratorc.t.a.of the Estate of
Emma L.Smith,deceased,who being duly sworn according to law
deposes and says that the facts set forth in the annexed petition
are true and correct to the best of his knowledge,information
and belief~
Sworn to and subscribed before me
this 14th day of December,1970.
tary PublJ.c
MARGA BI\ILS,Notary Public
GTON WASHINGTON CO..PA.
My ~~;;ssion 'Expires February 21,1911
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EXHIBIT "A"
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
EMMA L.SMITH,
Deceased
:NO.
)
/O?--to ~!;&'j
1969-1026
DECREE
AND NOW THIS/·5-~ay of December,1970,upon
consideration of the annexed petition and upon motion of Sherman
H.Siegel,Attorney for petitioner,it is Ordered and Decreed
that Donald Rush,Administrator c.t.a.of the Estate of Emma L.
Smith deceased,be and he is hereby excused from entering
additional security and is authorized to receive the proceeds
from the sale of the three parcels of real estate as more
fully described in the within petition.
~
~lt t4~Qruurt of Qrummuu 'l~ali uf lIuliqiugtnu Qruuuty
®rpquuli'Qruurt minililnU
.
In the matter of the Audit of Account in
J :
Estate of_--=::E:=.MMA.:::.==--=-L=..c.=---.cS=M,."I:....:T:..:H:=..L,.,-------{
deceased
TO THE AUDITING JUDGE:
1026 of 1969No._
AccountantmyEnterappearancefor _
_.=1""'6'-----'day of_-'D""""e""'c..."e"-"m"'b=e""r'--_
N.B.-Counsel shall,by separa;te paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate conctse state-
ment in that regard.
No.]026 of J 969
In re Audit of Account in Est8Jte of
EMMA L.SMITH.deceased
AUDIT
'ra~rip~fnr l\pp~araUtr
FOR
DONALD RUSH .,Admlnistrator
c.t.a.~~~..-.~-..,;
~~-....<::...-
:j.~.
0-0 ..-.......Z -ri ..;~
19:~~:~
f ;:.
\]\"o
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4:J
:.~
...
SHERMAN H.SIEGEL,ESQUIRE
Attorney
~2
"
r------------------------------- ---------
~lt tlJe <1tnurt nf <1tnmwnu JUran nfllanqiugtnu <1tnuuty
®rpquun~<1tuurt minininu
In the matter of the Audit of Account in
Estate of Emma L.Smi th,
Deceased.
TO THE AUDITING JUDGE:
,.,
.,
No.__-'--~-----------
Enter.o_u_r ~appearance for__T_h_e_W_a_s_h_i_n-=g,-t_o_n--,--_H_o_s--=p_~_'t_a_1 _
'."
&Posa
16th day of__-----"D~e=c=e=m=b=e=r .19-.1SL
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,w,ith supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
NO..---====
In re Audit of Account in Estaite of
Emma L.Smith,
Deceased.
AUDIT
'tttrtipr fnt !\pprttttturr
FOR
The Washington Hospital
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J>rn MVJC""'l e ~q..._~
;~~L =::t1 __
O.Z.~t ,~--7_
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GREENLEE,RICHMAN,DERRICO &POSA
Attorney
~2
,~.
In the matter of the Audit of Account in
Estate of.EMMA L.8MI TH
TO THE AUDITING JUDGE:
No._-=1:..-=.O?6 of 1969 •.JlRC__•A.A.
Enter my appearance for Washington County Branch,Pennsylvania
Association for the Blind,Inc.
0__-----'-,19_7_°_
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of aJlY interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.............-
No.:1;026 o:f 1969 ,~_,A.A.
,,
v'
(-
"
I.....
"
In re Audit of Account in Estate,of
EMMA L.SMITH
AUDIT
'rnrripr fnr !\pprnrnurr
FOR
Washington C~ounty Bran9h,
Pennsylvania Association
:for ,the Blind,Inc....-=--....e-~:
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z ~~::~:::
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JAMES C.BANE
~2
W-".,,,"
t:::)
r-.--
;--'t ,-•
o
Attorney
"
~lt tijr arnurt nf Olnmmnu 'irun·nf lIu!iijiugtnu Olnuuty
®rp Oluurt.ilinintnu
TO THE AUDITING JUDGE:
q II c:eel I .~!"~,,~I 0fI.........,....4...t...•...r'~"~j\I'I\.t
I')',\j ",~~["..."f·'\"!i \~',-,,',.•i \',~.I L c:.~'-r'\•.t I I \V HI -.-v
WJSHiNGTON GO ..PA.
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3Jn lQr ~rpQunn"mnurt nf Ilunqingtnn aInunty
In the matter of the Audit of Account in
Estate of·~..::E_S_T_A_T:..:..E.:.......O:..:..F_E_M_M....:A:..::....-L=....::....~---=-SM:;..:.:::I..::.T::.:.H2.'_;No.1026,_.....oc...f ,19-6..9-,A.A.
deceased.
TO THE AUDITING JUDGE:
Enter o_u_r appearance for·-:.~C~e~n~t~r~a~l:...-!W:!.!a~s~h!..:!i'=lnc!jg~t~O[A.n!.-'C~o.iduu..n,lJtIl.,Y1-..l.IU!...Ln.L.iL...tJ.<..S::<e.l.ldL--_
Fund
N.B.--Counselshall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
..
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lInt~r ®rp~an.6'C1Lourt of lIa.6~in!lton C1Lnunty
In the matter of the Audit of Account in
Estate of,~..--J=E!!JM[!!MAU£6,.----"-'LLA.~S.....M!lLOLI,A1'.AJH4,'-------_-1
Deceased.
TO THE AUDITING JUDGE:
No.J1{9-~/(}~:,
/
19__•A.A.
~':Enter my appearance for The National Foundation March of Dimes OJ
Washington County Pat Chapter .
.i~';~~,
.'';~\''\..~
.~
-i4E;Z;--J
6th C2.of J~nuary ,19~
'...:"
N.B.-Counsel shall,by separate paper,present a concise statement of each
'claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No.•19__•A.A.
In re Audit of Account in Estate of
EMMA L.SMITH.
Deceased.
AUDIT
'rarripr for Apprarancr
FOR
THE NATIONAL FOUNDATION MARCH
OF DIMES,Washington Cqunty,
--Ea.Chapter.
-"..ff~2~-:-
~2
•
~lt t4r atnurt nf atnmmnu 'Iras nf lfas4iugtnu atnuuty
@rp4aun'atnurt mitrisinu
In the m8ltter of the Audit of Account in
Estate of__E_M_M_A_L_,_S_M_I_T_H_,{
Deceased.
TO THE AUDITING JUDGE:
1026 of 1969No...,....-_
Enter__ffi--"-Y .appearance for__C_h_i1_d_r_e_n_'s_H_o_s--"p_i_t_a_l_o_f_P_l_·t_t_s_b_u_r--,g~h_._
L Ia day of Dec ber ,19~
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any intereslt claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No.1026 of 1969
In re Audit of Account in Estwte of
EMMA L.SMITH,
Deceased.
AUDIT
'ratript fnr !\pptaraUrt
FOR
CHILDREN'S HOSPITAL.OF
~.~0
PLTTSBURGfI:'.~~.~'f :·c1 .
):~1"11 -~::3?:r~
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THOMASJ.TERPUTAC
Attorney
~2
~lt :t4r Qrnurt nf Qrnmmnn JUran nf lJunqiugtnu QrnUtity
(@rpqaun'Qrnurt 1Bittininu
In the matter of the Audit of Account in
Estate of__E_M_MA__L_._S_M_I_T_H t
TO THE AUDITING JUDGE:
1969-1026:No._--'--,------------
Enter our appearance for SOU thwes tern Pennsylvania Easter Seal
Society for Crippled Children and Adults,Inc.,one of the intended
devisees and legatees named in the residuary legacy and devise of
the decedent's will.
N.B.-Counsel shall,by separate pape,r,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a se·parate paper.
Council suggesting proper distribution shall file a separate conci,se state-
ment in that regard.
--------------------~~------------------------------------
No..1969-1 026
In re Audit of Account in Esta;te of
EMMA L.SMITH
AUDIT
'ra.rrip.r fnr App.raraur.r
FOR
Southwestern Pennsylvania
Easter Seal Society for
Crippled Children and Adults,
Inc.
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1Z-oro.::>C/')PATRONO,'CEISLER A~EDWARDS
Attorney
~2
'.
PETITION SUR AUDIT
.IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form .J
.......,
Estate of ~~~.!?~~~.?.
Deceased
No )·.~f?~.::JQ.4.~.
Fiduciary.....DONALD...RUSH+..Adminis.tr.ator
c t a .
Date of Date of
Decedent's death l)..lJg.lJ.§.t...11.,;J".~.Q.~Grant of Letters Sep.tembe.r 15.,l9.6.9 .
This is the .F.ir.st...alld..Ei.naL account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
None._- ---_----_..__..___-__-.--__-_-.
Election to take NONE
MH&H)QX~iXiMM"}W{II.(cross out one)
Date Election Place of;
Filed Record .
Name of surviving spouse ~P.<?~.~.~P~.~~.~~~.~~.~~~.~.~~.<?:~.~~.
List issue,where material:
No issue
Did decedent marry after execution of will?(indicate)~.No.Any children born after execution of will?(indicate)
}(X~No.If answer yes,name them .
Leg.atees
Anna Belle Rush
John Rush
Donald Rush
Dorothy Scott Parker
John Bonner
Relationship
sister-in-law
Nephew
"
None....-....'.-'-
None
Interest
Legacy
Legacy
"
"
"
Fiduciary,if deceased or not sui juris
(Legatee died Jan.31,
1970,and Letters of
Administration on her
estate were issued to
Donald A.Rush on April 29,
1970).
Died December 15,1963.
List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause:
John Bonner predeceased Testatrix.He was not related to.decedent and under
Section 14(8)of the Wills Act of 1947 (20P.S.180.l4 Par.8)said legacy
lapses and under Paragraph 9 of Section 14 falls into the residue of the estate.
If partial intestacy,give facts:
None
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdiyision cl received written notice of the filing of the account
and of call of audit?Yes.lm§X
If any exception give cause:.NO ~z.cep.tions .
File copy of Notice .
and 'date of maiIing.....s:~.J?~...~~...~.c:.~.~.~~~.~..!:\~9.?::t:..m?:~J~Q ..~.9y.!....?~.I....+.~1.9.J....~tt~.9.h.E?c;:1 ...h~.+.~~;1;.th .
f
Is estate subject to the filing of a Federal Estate Tax Return?~9 .
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N.9.D.~..P~,i..(;1..
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
No life estate.
Give Names and addresses of all unpaid creditor's who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
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 the adjudication:
(See sheet attached)
'.
Balance for distribution per account,
Itemize any additional debits not shown by account:
'f
Total additional debit~(Add)
Itemize any additional credits not shown by account:Maryann Plants,Tax Collector -balance
1970 Borough and School tax
Pittsburgh National Bank -rental lock box
,Total additional credits (Subtract)
Balance for distribution
$..~9.~~.
1.32
12.90
$._..............................••••
$.~.9.1.}7.~.!.§.~_
13.32
$.2Q.r 3.6.0.•.33..
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Cash
'\
...../~
---,-
SHERMAN H.SIEGEL
ATTORNEY AT LAW
WASHINGTON,PENNSYLVANIA 15301
WASHINGTON TRUST BUILDING
May 17,1971
Honorable P.V.Marino
Judge of Orphans'Court Division
Court of Common Pleas
Court House
Washington,Pennsylvania
Re:Estate of Emma L.Smith,
deceased
No.1969-1206
My dear Judge Marino:
By this letter,I am bringing up to date the First and Final
Account of Donald Rush,Administrator c.t.a.of the above captioned
estate:
Balance for distribution as per Audit Decree
To gain on redemption of SeriesE Bonds:
$26,360.33
Amount received
Appraised at
To interest received:
First Federal Savings &Loan Assn.
Pittsburgh National Bank
$6136.33
5717.14
$184.79
'158.08
418.86
342.87
$27,122.06
Less:
Sherman H.Siegel,Esq.-additional counsel fee
Donald Rush,Administrator c.t.a.-additional
administrator's fee
Sherman H.Siegel,Esq.-reimbursement for costs advanced:
12/15/70 Reg.of Wills-filing petition for sale
of real estate $8.00
1/26/71 Washington Co.Reports -advertise
legal notice of Hearing 17.00
Observer Pub.Co.-advertise legal notice of Hearing
F.J.Buckley Ins.Agency -renewal Administrator's Bond
50.00
50.00
25.00
25.70
85.00
$235.70
Balance for distribution $26,886.36
Honorable P.V.Marino
Judge of Orphans'Court Division
Washington,Pennsylvania
-2-
I trust that this will enable
Distribution.
SHS:mb
,"'I'
If Family Exemption claimed by Petition,give place of Record:~~~..~.~~~.~~~.~~~~~.~~.~..!?-~~.~~.~:.~-.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
None claimed.
List any advancement or distribution on account that has been made,and nature and amount of same:
Advancement made to Dorothy Scott Parker of her legacy of $500.00,receipt
and Release are attached to this petition.
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
(a)..Payment of audit costs and transfer inheritance taxes.
(b)~Legacy of,~$l,OOO.OO to Donald Rush,Executor u/w of Anna Belle Rush.
(c)$1000.00 legacy to John Rush.
(d)$1000.00 legacy to Donald Rush.
(e)Legacy of $500.00 to Dorothy Scott Parker has been paid by Administrator
c.t.a.as shown per attached receipt.
(~)Balance to such Charities as the Court shall determine.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly_.._sWQr.u _doth depose and say
that the facts set forth in the foregoing petition are true
to the best of hi.s knowledge and belief.
...........S~o.x:n _to and subscribed before
Signature of Officer...... . . .' .
. .MARG ET BA L Notary PublicTitleofOfficerCS••I'"A••••••••••
WASH1NGTON,w INGTON c...
Office expi res ~.~~~}~!~.~.~~p.i!.:~.~~.~~~~.~.~!:.~.~!.~.
And your petitioner will ever pray,etc.
Estate of ~.~..k §M.J.'J'J.I.J c;1§.9.~.9,?~.d
.'-'~>
No.1026-1969
'''.'"....~...
Deceased
Fiduciary_.....'OO.NALD_..RllSIi~._.Admin.is.tra tor
.,
"..~I"
.
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c.t.a.
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
..................----_----__-----.------.-____ ___0
SHERMAN H.SIEGEL,ESQUIRE
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 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Wi II.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
,"
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r"'I I '.i ""'A ,COt'\.,~"Co (~~~./,t\~t:;V J ~.~il ;;~'~;,~~~~.4-~
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Attorney
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THOMAS ..J.TERPUTAC
ATTORNEY AT LAW
729 WASHINGTON TRUST BUILDING
WASHINGTON.PENNSYLVANIA 15301
December 11,1970
Mr.Sherman H.Siegel
Attorney at Law
215 Washington Trust Building
Washington,Pennsylvania 15301
AREA CODE 412
TELEPHONE 222.8260
In Re:Estate of Emma L.Smith,deceased
1969 -'1026
Dear Mr.Siegel:
This will acknowledge the fact that you and I
discussed the matter of the above captioned estate by telephone
and that you have advised Children's Hospital and me that the
audit will be held by the Judge of the Orphans I Court Division .
in Washington County on Wednesday,December 16,1970,at 10:00
o'clock A.M.
Please find enclosed herewith an appearance form
which I have signed and dated and which I will ask you to present
to the Clerk of the Orphans t Court.
It is understood that you will inform Judge Marino
regarding the attorneys who represent the various charitable
organizations and in the future,a hearing date will be set.I would
suggest that you request of the Judge that no definite hearing date
be set until the attorneys representing the various charitable
organizations are able to agree on a hearing date.
At your earliest convenience,I trust that you
will send me a copy of the Inventory,Account and Audit Petition
for my file.It is my understanding that there is approximately
$20,000.00 to distribute to charities.
vedr.y tru.1 your.s'.".a:'~Al/i~.l~U'C~
Thomas J .arputa~
TJT:amp
Enclosure
CC:Children's Hospital of Pittsburgh
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M~CREIGHT,MARRINER ~M~CREIGHT
ATTORNEYS AT LAW
520 WASHINGTON TRUST BUILDING
WASHINGTON,PENNSYLVANIA 15301
JOHN B.Ml;CRe:IGHT
STEPHEN O.MARRINER
JAMES C.M<;CREIGHT
Honorable P.V.Marino
Orphans'Court Division
Court of Common Pleas
County Courthouse
Washington,Pa.15301
February 25,1971
AREA CODE 412
PHONE225-6600
IN RE:Estate of Emma L.Smith,deceased
No.1026 of 1969
Our File No.2207-B
Dear Judge Marino:
At the hearing on the above estate held on Wednesday,
February 17,1971,a tentative agreement was reached among the
various claimants of the residue of the Estate under the terms of
which the West Middletown Fire Department would receive $1,500.00
and the seven other claimant agencies would divide the balance of
the residue equally.As attorney for the Central Washington County
United Fund I stated to counsel and to the Court at that time that
I would have to ascertain from my client its final decision on whether
or not it would participate in the agreement.
I have consulted with the Executive Committee of Central
Washington County United Fund and have been instructed to inform the
Court and counsel that United Fund does desire to participate in the
settlement reached at the hearing.
I believe that the United Fund will,upon receipt of its
distributive share,deposit it in a reserve account to meet emergency
needs of member agencies,all of which are deemed to be "worthy
charitable organizations"within the meaning of that term as used in
the Will of the late Emma L.Smith.
Yours very truly,
JCMcC/ap
cc:Francis H.Patrono,Esq.
Paul P.Posa,Esq.
Thomas J.Terputac,Esq.
James C.Bane,Esq.
Edward S.Martin,Esq.
John Solomon,Esq.
Sherman H.Siegel,Esq.
West Middletown Fire Department
Mr.Louis E.Waller
Mr.Bruce Thomas
c:'rJ)
Ld -<
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SHERMAN H.SIEGEL
ATTORNEY AT LAW
WASHINGTON,PENNSYLVANIA 15301
WASHINGTON TRUST BUILDING
February 11,1971
Honorable P.Vincent Marino
court House
Washington,Pennsylvania
AREA CODE 412
TELEPHONE 225.1830
'.•
In re:Estate of Emma L.Smith,
deceased'
No.1026 of 1969
Dear Judge Marino:
In connection with the Hearing in the above captioned estate
on February 17,1971,I hand you-herewith Affidavit of Notice and
Proofs of Publication of Notice of said Hearing.
I hereby certify that in the event that I would be called as
a witness in this proceeding,my testimony would be substantially
this.I have known the Testatrix since May of 1966,at which time
I prepared a deed for her for conveyance of property in the Borough
of West Middletown.I did not draw the Will of the Testatrix nor
did she ever discuss the same with me.On the few occasions that I
met with the Testatrix,she never indicated to me the contents of
her Will nor did she ever discuss with me her attitude or feelings
toward any charitable organizations.
I have talked with Donald Rush,Administrator c.t.a.of the
Estate,and if Mr.Rush were called to testify at this Hearing,he
would testify substantially as follows:
He was appointed attorney for the Testatrix to sign the checks
on her checking account in the Pittsburgh National Bank;that he
acted in this capacity for approximately eight years prior to her
death;that the Testatrix never discussed with him the terms of her
Will nor did she ever discuss with him her attitude or feelings
toward'any charibable organizations;that during the entire time
that Mr.Rush acted as signatory on h~r checks,there were never any
checks drawn to any charitable organizations.
I enclose the above statements for th~e"poses of the record
and stipulate that same may be a part of theOrecord of said proceeding
subject to the approval of the Court.'
R I'ectfully sub
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF
EMMA L.SMITH,
cez Deceased.
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)No.1026 of 1969
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HEARING ON AUDIT
THE HONORABLE P.VINCENT MARINO,
Judge of the said Court.
SHERMAN H.SIEGEL,ESQ.,of Washington,
Pa.,repres enting the Accountant.
JAMES C.BANE,ESQ.,of Washington,Penna
representing the Washington County Branch,
Pennsylvania Association for the Blind,Inc.
FRANCIS H.PATRONO,ESQ.,of Washington,
Pa.,representing the Southwestern Pennsylvan a
Easter Seal Society for Crippled ChildreI}and
Adults,Inc.
THOMAS J.TERPUTAC.ESQ .•of Washington.
Pa••rEp resenting Children's Hospital of Pittsbu""gh.
PAUL P.POSA.ESQ.,of Washington,Penna.,
representing The Washington Hospital.
MRS.CLA RENCE BAKAITIS of Washington.
Pa••representing the National Foundation,Ma ch
.of Dimes.
Wednesday,December 16,1970~-:at 10:00 0'clpck
A.M .•EST.
2---~--11------~--------"""---';"'----------------~----
THE COURT:Number 1026 of 1969.the es tate of Emma L.
Smith.deceased.The Administrator CTA is Donald ,BillBh and the
attorney is Sherman H.SiegelJ Mr.Siegel?
MR.SIEGEL:/If the Court please.I have the necessary paper:
for the audit of this account.In this case.Your Honor.the deceden
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left a holographic will in W.hich.after certain bequests.she stated
that after all my expens es and debts.if any.are paid.I direct that
all the balance of my estate be divided among worthy cparitable
organizations.such as Polio.Home for Crippled Children.Children's
Hospital and soforth.etc.also Blind.We gave,not ice.Your Hone r.
of this audit to Washington Hospital.as we di~n't know whether
,the decedent meant the Children's Department"in the local hospital.
We sent notices to the Children's Hosp ital of Pittsburgh.Easter
Seal Society.which is Crippled Children.Polio.National Foundati<n
of Washington.Pa••which is Polio.and Pennsylvania Ass9ciation
of the Blind of Washington.Pa .•which is appa,rently the corporate
name of the Blind Association.We also notified the Attorney,Gene al '
of the Commonwealth to see whether he had any interest in this
matter.And we have attached to the Audit Petition the reply of the
Attorney General in which he states that he has no objection to the
confirmation of the account as filed.
THE COURT:
and identified?
MR.SIEGEL:
Are the legatees named in the will known perso LS
Yes.Your Honor.The legatees are known.one of "';10
3
whom died prior to the decedent..no relative to the decedent;so
consequently,we feel that that legacy will m.pse.
THE COURT:Which one is that?
MR.SIEGEL:John Bonner.I have here,Your Honor,the
appearance of Thomas J.Terputac,Esquire,for the Children's
Hospital of Pittsburgh and the appearance of Paul P.Posa of
for the Blind.And I'd like to state that this association is a duly
I believe counsel is here representing other organizations.
for the Washington County Branch of the Pennsylvania Associa tion
There is another organizatipn ~n
Mr.Bane,do you wish to be heard?
If the Court please,I am entering my appearanc~
rather vigorous campaign.
we do work for the blind,and help the blind and so on..and h':!ve a
Washington.known as the Federation for the ffiHnd.~ut from all
infor mation that I can get,that is nothing more than'short of a
incorporated association known now as the Washington-Greene Com ty
social club.I mean they do not employ persons nor do they go out
Greenlee,Richman,Derrico &Posa for the Washington HospitaL
Branch of the Pennsylvania Association;that we employ blind.per!30ns,
MR.BANE:
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and do work.It's just more,they have a monthly meeting or possiply
more and socialize.So whether the Court would think it necessary
to hold a hearing to determ ine the association to which this bequest
would go is the question now..,
THE COURT:We will determine that in due course.Of COUrSE,
-,-----;~----------'-----------~---------1---
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there is no indication at all in this Will of any particular blind
association.
MR.BANE:ThatI S right.
THE COURT:We will try to determ me that.Mr.Patrono?
MR.PATRONO:If the Court please,I have a Praecipe for the
Southwestern PenB~lvania Easter Seal Society for Crippled ChildrE n
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and Adults,Incorporated.This society is actually a consolidation
of the Greene County and Washington County Soci.ety for Crippled
Children.And you will notice that there is a reference in the Will
to Home for Crippled Children.And we'd fike to present a claim ei her
that we are the intended beneficiary or under the Cy Pres Doctrine
that the work that we do is what is intend.ed by that provision of the '
Will.Like Mr.Bane,I join in the 'availah_ility for:'a hearing if the
Court feels that a hearing is necessary.
SLplease,Mr.Terputac,I attached his letter in which he asks that
What was the name of that?
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Who was Terputac's appearance enterefl for?-
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the Court .will no doubt set a hearing and he would like the Court
to give them an opportunity,other counsel an opportunity to agree
on the date for a ?earing so that the same would be suitable for
them.May I also point out to the Court that the legacy bequeathed
to Anna·Be~le Rush,a sister-in-law"in the amount of $1,000,
Anna Belle Rush died January 31,1970,which is subsequent to the
-·---':--n------------------------I---
5
----.-~t_---------------------------------~---
decedent's death,and Letters of Administration of her estate have
been issued to Donald A.Rush as her Administrator.Also,the
legacy of $5 00.00 to :D?orothy Scott Parker has been paid and we
attach'the receipt and release,of the legacy to the legatee.
I am the Executive Secretary.Tliis is Mrs.William G.Neal.,the
March of Dimes.I am Mrs.Clarence Bakaitis:I represent the
National Foundation,March of Dimes,formerly known as Polio.•
THE COURT:
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No claims,Your Honor.
Your Honor,I represent the Polio Foundation,
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I contacted our fieil'd1 representative in Pittsburgh,Pennsylvania••
Mr.Jack Hazlett,and he said the policy of the National Foundation,
was for me to make an appearance myself~
of Dimes in Washington County,so there could be no misrepresentlition.
THE COURT:
MRS.BAKAITIS:
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There is only one National Foundation March
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Now should we set a date,for a hearing in this,
whom shall we notify?
MRS.BAKAITIS:
THE COURT:
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You may notifwme,sir.
And do we haveyour address?
We have ou r office at 60 Cort Street.Washingtcln.
Pa.Your Honor,should we be r~presented by counsel at that timl ?..
THE COURT:It would be.well to have representation.
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MRS.BAKAITIS:All right,fine.Thank you very much.
(At the direction of the Courh ,off-the-record discussion was not
recorded by the stenographer).
.THE COURT:'It would appear to the Court that we should have
a hearing in this matter be,cause the names of the various charities
to othe r local charities which have not been s pecifiitil there,such as
it will be set at a future time and all of the parties who have entere
Polio---1 mean would her etc.mean,for example,Salvation Army
attention of the Court that the decedent says 'that she wants the
If Your Honor please,.I'd like to just call to the
Does the Court feel that there should be som'e furth~:e notice .given
balance awarded to such worthy charities as A,B,C,and soforth.
their appearance will-be notified.
,.
be necessary to award the funds or some ofJhese funds Cy Pres:~
date for a hearing in ,this matter.We w on 't~et the date today,but·
And all should be given a chance to appear at the said hearing and
present testimony in behalf of their claims.So that we Will set a
are not ip.such shape that we can easily identify them.And it may
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or Y.M.C.A.or such other organizations?And if so,should some
notice by publication or something like that be given to give any
organization an opportunity to come in here?
THE COURT:.It might be well to follow that procedure.We
shall determine that.irlrthe mean time.And when the Court makes
-·---ft-------------'------------1---
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the order for the hearing date,we will contact counsel and if we fee
that an advertisement is necessary,we will order it at that time.
7
MR.SIElIJEL:
THE COURT:
decedent's estate?
Thank.you,Your Honor.It,is merely a suggesti n.
1s there anyone else in Court interested "in this
(NO RESPO NSE )
(AUDIT CLOSED)
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§to the disposition of the various claims of the charities involved heJ e.
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~the above cause;and that this copy is a c(;
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The foregoing record of t'e roceedings upon the hearing
of the above cause is hereby approved'and directed to b e filed.
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ESTATE OF
Emma L.Smith
deceased
N 63-69-1026o,_~-t-.::::....!.-=~=----------
In the matter of the Fi:I?8 t and Final
Account of Donald Rush
Administrator eTA
ADJUDICATION AND DECREE
And now May .,,~(j,19.-1.L,this matter came on f~r heari,ng,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the balan:e for distribution in the hands ~f the AC,countant,is deter~i~ed to be
$26JB99.6~and the account IS accordingly confirmed;and It IS ordered,
adjudged and decreed that the said balance be poid out by the Accountant in accordance with .the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be flied
sec,reg,or an appeal be taken herefrom sec.leg,
SCHEDULE OF DISTRIBUTION
I 235.70
Balance per account _
Additional debit asked at audit
Additional credit asked at audit
...Balance',.,..-_-------------------I-:'......."\,".
Deduct Clerk's Costs &Receiptsi....-_.(~~'..~
Attorney Sherman H.Sic iel
Russell Marino,Agent,transfer inherli tance
tax,$525.00
Interest from 11/31/70 to 5/30/71 15.69
,'.Anna Belle Rush,sister-in-law,now deceased,
'Donald A.Rush,Administrator,legacy,plus
interest d\le on legacy unpaid,
761.73
44.50
5.40.69
$26,373.65
$27,135.38
~6,899.68
Jotlh Ru~h,nephew,legacy,plus intereet dueonl~gacy unpaid,
Donald Rush,nephew,legacy,plus interest
due on legacy unpaid,
1022.0
1022.0
$24,269.49
$23,246.99
Dorothy Scott Parker,legacy,credit to be
taken by the accountant for funds in the amount
of $500.00 advanced prior to distribution by
the Court,.500 •00
$22,746.99
The following distribution is made under the
terms of a stipulation made in open Court snd
anproved by the Court,
West Middletown Community Volunteer Fire De-
partment,Richard L.Patton,Acting Secretary,
legacy,1500.00
$21,246.99
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Southwestern Pennsylvania Easter Seal Society
.for Crippled Children and _4.dults,Inc.,
(Francis H.Patrono,Esq.),1/7 balance,3035.29
Pennsylvania Blind Association of Washington
County,Penna.,(James C.Bane,Esq.>,
1/7 balance,3035.29
Washington Hospi tal,(Paul p.Posa,Esq.>,
1/7 balance,3035.29
National Foundation March of Dimes,Washington
County,Penna.,(John C.Solomon,Esq.>,
-~/7 balance,13035.28
f to.
'P~nns~Ji\Tanie Federati.on of the Blind,(Edward
S.Martin,Esq.>,1/7 balance,"3035.28
I '",Children's Hos1')ital of Pittsburgh,'(Thomas J.
Terpu~ac,Esq.),1/7 balance,;J ';
Central Washi,ngton County United F,l.:lnd,(James
C.'McCreight,Esq.>1/7 balance":'
3035.28
3035.28
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IN THE-COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
NO.1026 of 1969
EMMA L.SMITH,
DECEASED
AFFIDAVIT OF SERVICE AND PUBLICATION
OF NOTICE OF HEARING
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF WASHINGTON
Personally appeared before me,the undersigned
authority,SHERMAN H.SIEGEL,who being duly sworn according to
law deposes and says that he did cause to be mailed on Wednesday,
January 20,1971,by ordinary mail to the following:
Francis H.Patrono,ijsq.
t
James C.Bane,E~quire
Paul P.Posa,Esquire
John C.Solomo~,Esquire
Edward S.Martin,Esquire
"Thomas Terputac,Esquire
Mrs.Clarence Bakaitis
Attorney for Southwestern
Pennsylvania Easter Seal Society
for Crippled Children and Adults,
Inc.
Attorney for Pennsylvania Blind
Association of Washington County,
Pennsylvania
Attorney for Washington Hospital
Attorney for The National
Foundation March of Dimes,
Washington County,Pa.Chapter
Attorney for Pennsylvania
Federation of the Blind
Attorney for Children's Hospital
Executive Secretary of Polio
National Foundation Washington
County
notice of the Hearing to be held by the Orphans'Court Division
of the Court of Common Pleas of Washington County,Pennsylvania,
on Wednesday,FEbruary lU,1971 at lO:OO,o'clock A.M.for
determination of the parties entitled to the residue of the
above captioned estate,copies of said notices being attached
hereto and made a part hereof.Affiant further deposes and
says that he caused an advertisement to be published in the
Washington County R~ports and Washington Observer-Reporter once a
week for two (2)consecutive weeks,copy of said advertisements
I
being attached hereto and made a part hereof,and proofs of
publication being attached hereto a
Sworn to and subscribed before
me this lOth day of February,1971.
".''.....~,r11b';crUh(:',"'[I Dlld,S,h,tJfJ ..,.,~it~h~,j'~
0 70-.1 V'ASHINGTON co..PA.
WASH1NGT ..''.1971MyCommissionExpiresFebruary27,
Washington Counly 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}SS.
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 officiaJ legal periodical for said Washington County,published weekly
hav,ing its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or 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:
IN THE COURT OF COMMON PLEASOFWASHINGTONCOUNTYPENN-SYLVANIA .
(oRPHANS'COURT DIVISION)
IN RE:ESTATE OF EMMA L.SMITHdeceased.
NO.1026 of 1969
NOTICE IS HEREBY GIVEN thattheCourthasfixedWednesday.Febru-ary 17.1971.at 10:00 o'clock A.M.as thetImeandtheOrphans'Court Room inWashmgtonCountyCourtHouseastheplacefor.Hearing testimony in theabovecaptIOnedestatetodeterminethepart'es en~ltled.to the residue of saidestatewhIchISoftheapproximatevalueof~20.000.00.At said Hearing.theCou~t wlli be asked to interpret theportIOnoftheWilldisposingofsaidreSIduewhichprovides"I direct thatallthebalanceofmyestatebedividedamongworthycharitableorganizationssuchasPolio.Home for Crippled Chil-dren.Children's Hospital &etc AlsoBlind.".
Any interested party to this matterG'e~d.appear at said Hearing and be
..
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............r.I;:.Q.t:M.i!.f.y.:1..a J.2.7.1 ..
...........J.;a..ny.?:.f.Y.:?~..I 1.2.7..!...DONALD RUSH.ADMINISTRATOR C.T.A.R.D.#1Avella.Pennsylvania
SHERMAN H.SIEGEL ESQUIREthattheaffiantorthecorporationinbehalfofwhiohheisactingisnot215~ashington Trust Bldg.
interested in the subject matter of said notice or advertising and that all of the Washmgton.Pennsylvania
~~g~~~S of this affidavit as to the tr)~ea;d ~aracter~PUbl~~O "1
t:.JLa{f!td 0::.IJt)/.J/L/
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~1Jh.day of !:.~.E.~~E.Y.,19 ::::?.~..
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Notary Public
j::;:r:;:r;:;T.SCL~··:.;r:NA
rlets:}'Pu~;ic,'::a:llingtcn.Washington Co.
r,l!Camm,ssiJn Expires July 1.1974
Observer .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of 16 May,1929,
P.L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:.........•..
Personally appeared before me,a Notary Public in and for said County
and State,..J:t.i.c.h.~x.g ~..~g9.w.~p.,who being duly sworn
according to law,deposes and says that he is the ..Y.i.~~.~.P.r..~.-?.i.9..~.!}.t
of the Observer PUblishing Company,a Bennsylvania corporation,and its
agent in this behalf;that the said Com.pany is the owner and publisher of
the Observer·Reporter,sucC'essor to The W,ashington Observer,established
Septembe'r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspaper of general circulation,printed and publis,hed and
having its place of business at Washington,vYashington County,Pennsyl-
vania,where it or its predecessors have been established and publisrued
continuousIy for more than six months prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a ·copy of an official advertisement,official notice,legal notice Or legal
advertis·ement,exactly as printed or pUblished in the ObE1erver-Reporter in
its regular editions on the folloWing d,ate or dates;_ _.._.
.._J.a.n.u.a..r.y 2.5__~p.g.._.F..~p..r..~.~.ry .._.4.,J9.?.J..
that neithe'r true affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the allega·
tions of this affidavit as to the time,place and cllaracter of publication
are tme.. ......If)1,~t0.J.~~....
Sworn to and subscribed before me this.....4....day of....F.eb.r.u.a.ry.1971
..~~.~.~.~~~c)MAr.C~RIT r~,.ll.l,L'U:'Y,";:'TAR~&~lr
t:).s·~::IL;'I.''~I .....iLl'.'';i.,;vli'·
MY LO:,::,:ISSION EXPJkES MAY.6,1972
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Patrono,Ceisler &Edwards
80 East Chestnut st.
Washington,Pennsylvania ,',
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Attn:Francis H.pa~rono,Esq~
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Re:'Estate of Emma;L •.Smith ".j
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"'to.~Dear Mr.Patrono:"
The Court has ,fixed a Hearing on Wednesday,February 17,.
1971 at 10:00 o'clock A.M.for,determination of the parties
entitled to the residue in the above captioned Estate.The
balance for distribution according to the Audit Petition,is
$.26,360.33.,.After payment of audit costs,transfer inhe1:'1t~co
taxes and pecuniary legacies,there wi 11 remain in e,rces9 of
$20,000.00 for distribution~
.':
,.This notice is given pursuant to the direction of JUdge
-Marino.''
,
Very truly.yours,'.;.'.
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Represents Southwestern Pennsylvania Easter Seal>SocietY'for
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January 20,1911
James C.Bane,Esquire ,
Washington Trust Bldg.
Washington,Penna.
Re:Estate of Emma L.Smith
Dear Mr.Bane:
The Court has fixed a Hearing on Wednesday,February 11,1911,
at 10:00 o'clock,A.M.for determination of the parties entitled
to the residue in the abov~captioned Estate.The balance for
distribution according to the Audit Petition is $26,360.33.·After
paYment of audit costs,transfer inheritance taxes and pecuniary
legacies,there will remain in excess of $20,000.00 for distribution.
This notice is given pursuant to the direction of Judge Marino.
Very truly yours,
SHS:mb ..Sherman H.Siegel
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Represents Pennsylvania Blind Association of Washington County,Pa .
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Greenlee,Richman,Derrioo &Posa
Washington Trust Bldg.''.'
Washington,Pennsylvania
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The Court has fixed a Hearing on Wednesday,February 17,'1971,
at 10:00 o'clock A.M.for determination of the parties entitled to
'.the residue in the above captioned Estat'e.The balance for distribution
according,to the Audit Petition is $26,360.33.After payment of audit
costs,transfer inheritance taxes'and pecuniary legacies,there,will
remain ,in excess of $20,000.00 for distribution.
This notice is given pursuant ,to the direction of Juq,ge
Marino.
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",Represents Washington Hospital.
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January 20,'1971
John C.Solomon,Esquire
421 Washington Trust Bldg.
Washington,Pennsylvania
Re:Estate of EmmaL.,Smith
Dear Mr.Solomon:
:The Court has fixed 'a,'Hearing on Wednesday,February'17 "1971"
at 10:00,o'clock A.M •.for determination of the parties entitled to
the residue in the above captioned Estate.'The'balance for distribution
according to the Audit Petition is $26,360.33.,After payment of audit
costs,tran$fer inheritance taxes and pecuniary legacies,there ~'lill
remain in excess of ,$20,000.00 for distribution•.',',.' i '",.:'"•1 . ,
'T~isnotice ,is given pu~suant to the direction of Judge Marino.
',;,,Very trUly yours"
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P.So'I enclose herewith a very pC!0r photostat copy of Mrs.Smith's {'1ill.
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Fergusi Martin and Fergus
South College St.
Washington,Penna.
Attn:Edward S.Martin,Esq.
Re:Estate of Emma L.smith
Dear Mr.Martin:
The Court has fixed a Hearing on Wednesday,February 17,1971,
at 10:00 0'clock A.M.for determination of the parties entitled''to
the residue in the above captioned Estate.The balance for distribution
according to the Audit P~tition is $26,360.33.After payment-of
audit costs,transfer inheritance taxes and pecuniary legacies,there
will remain in excess of $20,000.00 for distribution.
This notice is given pursuant to the direction of JudgemMarino.
Very truly yours,,
SHS:mb Sherman H.Siegel
Represents Pennsylvania Federation of the Blind.
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Washington Tru~t Bldg.
Washington"Pennsylvania
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,Re:Estate Of Emm&L.smith
Dear Mr.Terputac:
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,The Court has fixed a Hearing on'Wednesday,February 17,1971
at 10':00 o'clock A.M.for'determination of ,the parties entitled to
,the residue ,in the above captioned estate~The balance for
',."distribution according to the Audit Petition is $26,360.33.After
,'",',paymen't of 'audit costs,transfer inheritance taxes and pecuniary
':legacies,,there -will remain in excess of $20,000.00 for di£jtribution~
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Sherman U.Siegel
Represents'Ch'ildren 's Hospita~.,
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,....'.Polio National Foundation,Nashington County
60 Cort street
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Attn:Mrs.Clarence Bakaitis
Executive Secretary
Re:Estate of Emma L.Smith
Dear Mrs.Bakaitis:
The Court has fixed a Hearing on Wednesday,February 17,
1971,at 10:00 o'clock A.M.for determination of the parties entitled
to the residue in the above captioned estate.The balance for
distribution according to the Audit Petition is $26,360.33.After"
payment of audit costs,transfer inheritance taxes and pecuniary'
legacies,there will.remain in excess of $20,000.00 for distribution.
This notice is given pursuant to the direction of Judge
Marino.
Very truly yours,
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----
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
NO.63-69-1026
EMMA L.SMITH,
deceased
.PAY TRANSCRIPT
The undersigned hereby acknowledge to have received
of Donald Ruth,Administrator c.t.a.of the Estate of Emma L.
Smithj deceased,payment 1ri full,in accordance with Schedule of
Distribution of the Court dated May 20,1971.
Russell Marino,Clerk,
costs $44.5~Jf/J!fgu.".,r!1J.
sell Marlno,Clerk ;I,M.
Russell Marino,Agent,transfer
inheritance tax 540.69
Anna Belle Rush,deceased,_
Donald A.Rush,Administrator;
legacy
John Rush,nephew,legacy
1022.50
1022.50
.gh1-diO/cl~
Donald A.Rush,Admlnlstrat r
of Estate of Anna Belle Rus
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Donald Rush,nephew,legacy
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Dorothy Scott Parker,
legacy 500.00 See Receipt filed.
Dorothy Scott Parker
West Middletown Community
Volunteer Fire Department,
legacy
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1500.00
Southwestern Pennsylvania
Easter Seal Society for
Cri~pled Children and Adults,
Inc.,1/7th balance 3035.29
Francls H.Patrono,Esqulre,
Attorney for Southwestern
Pennsylvania Easter Seal
Society
Pennsylvania Blind Association
of Washington.County,Pa.,1/7
balance
Washington Hospital,1/7th
balance
National Foundation-March
of Dimes,Washington County,
Pa.,l/7th balance
es C.Bane,s u1re,
torney for Pennsylvania
ind Assn.of Washington
County,Penna
$3035.29 IJ'?,-=--r-Il -'1 {
Pa 1 P.Posa,Esqu1re,
Attorney for Washington
Hospital
$3035.28 =~-H;--:;:--+~L-.::.....L--;::;-_-.-__I
Pennsylvania Federation of-
the Blind,1/7th balance $3035.28 ~51La:L,dWai"dS:Martin;Esquire,
Attorney for Penna.
Federation of the Blind
Children's Hospital of
Pittsburgh,1/7th balance
Central Washington County
United Fund,1/7 balance $3035.28
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WASHINGTON TRUST aUILDING
SHERMAN H.SIEGEL
ATTORNEY AT LA"W
"WASHINGTON,PENNSYLVANIA
ERMA L.SMITH,
ESTATE 01<'
DECEASED.
RECETPT AND'RELEASE
IN RE:
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:)
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ESTATE OF )
)NO.
EMMA L.SMITH,)
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DECEASED )
.RECET1?:T ANDR,ELEA;SE:.
KNOW ALL MEN BY THESE PRESENTS,That I,DOROTHY
SCOTT PARKER,have received the sum of Five Hundred ($500.00)
Dollars,being in full payment and satisfaction of the legacy
bequeathed to me by th.eWill of Emma L.Smith,who died August
31,1969,duly probated and recorded in the Office of the Registe
of Wills for the County of Washington in Will Book -.,page-~--
In consideration of said payment,I,the said
Dorothy Scott Parker,do hereby release and forever discharge
Donald Rush,Administrator C.T.A.of said estate,and the said
Estate of Emma L.Smith of and from all liability,claim or
demand whatsoever for and on account of the said legacy.
this .-(;:...
IN WITNESS WHEREO;F,l have hereunto set my hand
day of ··Ji,iaV .".,1970.
(SEAL)
Signed (.sealedand delivered
in the presence of:
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IN THE COURT OF COMMON PLEAS OF WASHINGTON OOUNTY.PENNA
ORPHA NS'COU RT DIVISION
HEARING ON DETERMINATION OF CHARITABLE BEQUESTS
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IN RE:,
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I ESTATE OF
e EMMA L.SMITH.
SHERMAN H.SIEGEL.ESQ.•representing the·
Accountant.
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THE HONORABLE P.VINCENT MA RINO.Judge of
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~APPEARANCES:
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FRANCIS H.PATRONO.ESQ .•representing South-
western Pennsylvania Easter Seal Society for Crippl d
Children and Adults,Inc.
JAMES C.BANE.ESQ.•representing Pennsylvania
Blind Association of Washington County,Penna.
PAUL P.POSA.ESQ .•representing the Washington
Hospital.
JOHN C.SOLOMON.ESQ .•repres enting The Natior al
Foundation March of Dimes,Washington County,Pa
Chapter.
E~~RD S.MARTIN.ESQ .•representing Pennsyl-
vania Federation of the Blind.
THOMAS J.TERPUTAC.ESQ .•representing Child en's
Hos pital of Pittsbu rgh.
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JAMES C.McCREIGHT.ESQ .•representing Centra
Washington County United Fund.
RICHARD L.PATTON of R.D.#1.Avella,Pa.,
repres enting West Middletown Community Volunteer
Fi~e Department,West Middletown,Penna.
TIME:Wednesday,February 17,1971,at.l0:00 o'clock A.fJr.,
EST.
-------------------------,..-------,
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THE COURT:The Court will hear testimony in the estate of
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Emma L.Smith,deceased,with respect to the interpretation of the
decedent's will concerning distribution to various charities.'The
attorney for the estate,that is for the fiduciary in the estate,Sherman
Siegel,is unable to be present this morning.He has communicated
with the Court and filed an Affidavit of Service and publication of
not-ice of this hearing,which he asks that we receive in evidence.
The Affidavit of Servic e is as follows:
"Personally appeared before me,the undersigned
authority,Sherman H._Siegel,who being -duly sworn according to la~
depos~s and says that he did cause to be mailed on Wednesday,Januc ry
20,1971,by ordinary mail to the following:
Francis Hl Patrono,E,s q.,Attorney for Southwestern Pennsylvania
Easter Seal SOclety for Crippled,Children and Adults,Inc.
James C.Bane,Esquire,attorney for Pennsylvania Blind Associatic n
of Wash ington County,Pennsylvania.
Paul P.Posa,Esquire',attorney for Washington Hospital.
John C.Solomon,Esquire,_Attorney for The National Foundation
March of Dimes,Washington County,Pa.Chapter.
Edward S.Martin,Esquire,Attorney for Pennsylvania Federation 0
the Blind:
_______-1I-T.b_Thomas Teroutac Esauire Attornev for Children's Hospital.
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Mrs.Clarence Bakaitis,Executive Secretary of Polio National
Foundation,Washingt.on County.
notice of the Hearing to be held by the OrphansI Court Division of
the Court of Common Pleas of Washington County,Pennsylvania,on
Wesnesday,February 17,1971,at 10:00 o'clock A.M.for determinction
of th~,parties entitled to the res idue of the above captioned estate,,
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copies of'said notices being attached hereto and made a part h~reof.
,..
Affiant further deposes ~nd says that he caused an advertisement to
•~e published in the Washington County Reports and Washington Obseriver-
Reporter once a week for two (2)consecutive weeks,copy of said
advertisements being attached hereto and made a part hereof,and
proofs of publicatfonbeing attached hereto and made a part hereof.
Signed Sherman H.Siegel,sworn to i;lrrEl temithc.daYe0f lEebruaJr1y",U937l."
There is attached to the Affidavit of Service the
copy of the letter sent to the varioo s counsel and the Proofs of..
Publication appearing in the Legal Journal and the Observer-ReportE r
of Washington,Pa.At this time,the Court will inquire whether
there are any other persons who desire to enter an appearance in th's
matter?.
MR.McCREIGHT:May it please the Court,we enter our appearancE
on behalf of Central Washington.County United Fund.
THE COURT:
MR.PATTON:
Are there any others?
On behalf of West Middletown Community Volunte~r
Fire Deoartment we would like to oetition this Court for a share of
4
this estate.
THE COW.RT:What is your name?
MR.PATTON:Ricnard L.Patton.
THE COURT:You are acting on behalf of whom?
MR.PATTON:The West Middletown Community Volunteer Fire
Department.
others who desire to enter their appearance at this time?
not confining appearances at this time to members of the legal profes~ion.
Any taw person may enter his appearance if he desires.Are there anlr
"
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Very well.The Court should explain that we are
and hear from the various persons who desire to present same.
the Affidavit.Mr.Francis H.Patrono,Esquire,Attorney for South
Adults,Incorporated,do you desire to present any testimony,Mr.
western Pennsylvania Easter Seal Society for Crippled Children and
(NO RESPONSE)
"Very well.Now we will commence our testimony
Patrono?
Perhaps we will take them in order that we ha ve them listed here in
THE COURT:
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MR.PATRONO:Yes,I do.I think Mr.Terputac has something
he'd like to say to the Court.
MR.TERPUTAC:If the Court please,I have already entered my
appearance for Children's Hospital of Pittsburgh.We have attemptec
to negotiate this thing in tne hope to settle it out of Court.I doubt
if that can be done now.But I would suggest to the Court that since
5
all the persons are here who are interested,perhaps the Court will
allow us,say,a half hour to attempt to work out a settlement in this
matter and if we cannot,thed.it will obviously be necessaryto go into
an enti:re hearing and to take su ch appeals as may be necessary by th
various parties.But I think that if it can be work ed out,perhaps the
who desire time to discuss the matter of settlement of this issue
to this proceeding who have entered their appearance with the Court
Court,if no one has any objection,would indulge us in about a half a 1
hour of time .
Is there anyone els e representing any of the partiE s
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Q MR.PATRONO:I will agree that it's worth trying.~Ug MR BA NE I agree on behalf of the -wv.asihington County Branch.,
~III for the Association of the Blind.
to.I am not aware of what the issue is we are trying to settle.
trying to settle.This is the first I have heard of it.If there is some
issue involved,I think Mr.Terputac ought to state what he is referr'ng
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If the Court please,I am not aware of what we arE
I have had my appearance entered since the day of the audit and I
have never heard of any issue being ready since that time..
THE COURT:Mr.Terputac,do you have a response to that?
MR.TERPUTAC:The inquiry is only to who maJ:"be entitled to
an interest in ths legacy.And that is what I think we should try to
,.
work out.
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6
THE COURT:All right.Any other questions for the Court?Doe
,,
anyone else desire to participate in this conference.we will call it ?
I Gonlt hnow how you CDuldsuccessfully do that,Mr.Terputac,unles:
you have all the parties who are interested in this matter attending
the conference.
.a conference.I would agree to such a conference
MR.TERPUTAC:
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Yes.I agree.
If the Court please.I have no objection to attendir g
Mr.Solomon,how do you feel about this?
If Your Honor please,I don't want to,throw cold
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water on the possibility of resolving thisnmatter bycofi:fi:e:nence,but
in the interest of my client,I repres ent the National Foundation.Ma ch .
in
of Din;es,they are specifically mentione'ch/this will and I feel tha.t
the charities that are mentioned in the will certainly stand in the
preferential position.If Mr.Terputac has some disagreement,mavbe
I am riot using the right word;.;with Mr.Patrono)n so far as their
ideas are concerned,then maybe they cOuld resolve that matter by
agreement,but I don 't see how.in the interest of representing my
client,that any agreement could be reached in this matter.
THE COURT:Do you have any objection to sitting in the confereince
to see wha tit's about?
MR.SOLOMON:
THE COURT:
I do not,Your Honor .
..Perhaps you can meet.The Court will not limit..'.
the membership in the conference.whatever that may turn out to be I
I
7
We feel that you should be able to resolve this matter if it is at all
possible in 15 minutes.So we will give the conferees a chance to
determine this ITa tter until half past ten.Then the Courjy will go into
its hearing.We will recess now until 10:30.
likelihood.At least we have progressed a little bit.
I would say,Your Honor,that there is some
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TERPUTAIT:
~(At 10:30 o'clock A.M.,the following occurred):
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•(J)•z,f likelihood of agreement we will extend the time further.
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recorded by the stenographe r).
cussion,and with the indulgence of the Court,we have reached
(At the direction of the Court,off-the-record discussion was not
a tentative settlement of this bequest.And we would ask Your Honor
lfYour Honor please,after a great deal of dis-
Pwill give you ten more minutes.
to Your Honor.of course,ultimateY,y'approving the same,as follows
to approve it.And I will deline:ait:e the terms of the prOposal,subject
~~THE COURT:
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my understanding is that there are eight organizations,sheill we S?y,
who have an interest ,or who profess to have an interest in this matte .
There are two blind associations,the Polio.the Children's Hospital,
Washington Hospital,Unitea Fund,Volunteer Fire Company of West
Middletown.and the Crippled'Children's Society.That's eight organ"za-
tions,I believe.Now it is proposed to Your Honor that the fire
--------..---------------------------,---------------------.--~-
8
company will take as its share the sum of $1,500.00.And that the
balance of approximately $18,500.00,give or take a few dollars,
will be divided seven ways in equal porportions.That is one seventh
,.
to each of the blind organizations,one seventh for the Polio,one
seventh to the Children's Hospital,one seventh to Washington Hospita 1,
one seventh to United Fund,and one seventh to the Crippled Children s
'possibility of perhaps withdrawing their request.Is there anything
Society.Your Honor,we strongly suggest that this be approved.'-,
I thought I heard counsel for the United Fund say som ething abo ut the
,J
Yes.May it please the Court,on behalf of the
The Court will approve the suggested distributi~n.:
to that,Mr.McCreight?
United Fund,I have agreed tentatively to this proposed settlement.But
there"is a pos sibility that upon my recommend'ation,the United,Fund
McCREIGHT:
COURT:
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$1500.00 payment to the West Middletown Firemen organization,l
number of participants in the remainder that would be left after the
Board might withdraw its claim,which would simply reduce the
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To six instead of seven.
MR.McCREIGHT:That's right,Your Honor,And I will make my
recommendation and then report to the Court.
THE COURT:Very well.The Court approves the tentative
settlem'ent and distribution sugges ted by counsel,Mr.Terputac.We
feel thati,t \s eminen~lyfair to all of those who are participating,
and without expressing a firm opinion at this.time,we will approve
the tentativEXl settlement.Of course,if there turns out to be no
-------------------.--~
9
settlement,the Court will then hear testimony and of course,we will
then be bound by the testimony which we receive.At this time we wi!
approve the tentative settlement.And if there-be occasion to re-open
'.this and there turns out to be no settlement,we will inform all of
counsel aga in a.bout a time set for a hearing and set another date for
~a hearing and we will inform all counsel.
Court,only subject to the possibility that Mr.McCreight may waive
to suggest ~that this matter be finally approved by Your Honorable
his rights in distribution?I shc:>~ld hate to think that somebody will
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TERPUTAC:If Your Honor please,would it be proper for me
~change their mind and then we can open this all up again.
0:I-UIis THE COURT:It is possible for the Court to act in that manner
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§c because if Mr.McCreight's clients were to withdraw their proposal,it
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:z:~would simply mean that we would divide up the fund,after the $1500.CO
hope to hear from Mr.McCreight very shortly.
can't do that.We will do that as expeditiously as possible and we wi!
six participants instead of seven.So I see no reason why the-Court.
amount to the fire company,it would simply mean that we would hav
.Thank you very much,Your Honor.MR.TERPUTAC:
oj
0:iiiI-0:oII.iii0:
I-0:::loo..
c(o
Eo
(Proceedings Closed).
------------------------------------
I hereby certify that the proceedings and evidence are
the above cause,'and that this copy'is a cOrrect transcript of the same.
ti~UIC..0(
6C:J.,
~til
ui~The foregoing record pf the proceedings upon the heariD:gs~~..-II:o~of the above cause is her.eby apProved and directed to be filed.II:, .,.
~:Joo..0(
6ii:II.o
0(z~i contained fully ahdaccurat~lyin the notes taken by me on the hearing of
bIII.
i~z:cUI~
.';:'~<t',.,..;.,.......~1",..........J .....i'J ,,'....;.L,-,"",t -
"
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.~_~,_'i..~i....~~_~~
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".•
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
D COUNTY OF
J
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the·
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
==::~;;~:~~~iio~~;A~~~__::}=:AdminiS{;,t;~.
State of pennSY'lVa!.1.i.~}ss:
County ofWashin.gt.,Q.p.....
...nONALD.RUSH ,....Admlnlstrator c ...t a...
~MK of the estate of the above-named decedent being duly sworn,depose S and sayS
...........................~
Decedent dJed .........l.:\~g':!.§.t...?J ..
(Month)
.(i;,;;·)·······,19~~~)··,{~~~~X~iaVing a last will,copy of which is hereto attached.}
otherN::et:::i:::r::;r::e:tttao;:::;:}·······~~~~~fur~g~~~~~~~s~?~~~·~·······.
whom all correspondence should be.Washington,Pennsylvania15301 .mailed.
d ' ,t t Ie .t •a •
Th t h A ml.nl.S ra or d ..t'f 'I''th th if'f 'd t t d th rtaassuceponenISamIIarWIe a aIrs 0 sal es a e an e prope y con-
(I';x"cutor·Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
'Pit-....~.N;=lt-irm.::l1 R.::lnk-t;mma L.::;ml.-cfi or uona.LQ ,~...
(W;=l~hi off;ce)Rush
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof.sets forth fully and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,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 decedent's death
in all other cases;'l.l.l"l 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,which are owned at the time of death;all wearing apparel,jewelry,silv!rware,pic-
tures,books,works of art,household furni ture,horses,carriages,automobiles,·boats,~ndtany and all
other personal chattels of whatsoever kind or nature,leftbydecedent,together with the fairly.estimated
""market value thereof;all bonds and mortgages held by decedent and of all claims due and ow.!ng 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 policl'es 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 the date of death,bonds and accrued interestrthereon 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 with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made par~hereof sets forth.{l:trtlj'!.lj.nswer 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 erijoyment at or
after death,said schedule sets forth tlw nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,Xb~proporti~~ate 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 co~y
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes 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 fo'r"l:.h't'~e~~~me~"~~d"'~ddresses 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 o~record of instruments effecting the vesttture'of'
real estate and the date of acquisition of personalty,plus the name,address imd rela·tionship,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
commi~sions 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 lmpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated Amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
___~~::::=dS::~f~:f::::...••••••••••.::;~~...L-Lk----------
~~(E:recutor~~~)
..............:...~;''.....~.~~.~~..~..
.B/\\LS Notary ublic (Street Number)M/\RG/\'cO PA.Avella,Pennsylvania
My~~~~s~;·E:~;;Nf~~~~ary 27,1971 ··· ·..i'Citii·..·~..·T~;~·..·~;i..·s;~f ···..·..·..
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
,..
,"RCC-S4 (1-64)
~OMMONWEALTHOF PENNSYLVANIA.,\DEPARTMENT OF REVENUE
BUREAU bF COUNTY GOLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDEJiI
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as 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.
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
(2)
ESTIMATED
MARKET VALUE
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
The real property located In the Commonwealth 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 encumbrances IJpOn eac!l parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deduct'll!from this schedule.----.;...~--f------+------+-----
c¥~5;(0~
~500.00
~
50.00
~3.Tract of 29 Acres coal in Hopewell
Township,Washington County,Pennsylvania,
together with mining rights,waivers and
privileges as excepted and reserved in deed
of Emma L.Smith to Robert E.Foxet ux.
dated May 8,1954 and recorded in Deed Book
896 page 276 together with oil and gas and
drilling and operating rights as set forth
in said deed ~
1.Lot of ground in Borough of West
Middletown,Washington county,Pennsylvania,
fronting 40 feet on South side Washington-
West Middletown Road and extending in a
Southerly direction 180 feet,more or less,
bounded on the East by Township Road and Ire~e
Walbrown,West by Jay McKeenan and South by
A.J.Temple.
Having erected thereon a 2 story frame ,A'/
house {bad condition}:JoeJ_/,d-,S--6 0
2.Parcel of 5 Acres coal in the Borough
of West Middletown,Washington County,
Pennsylvania,adjoining Main street and
Taylorstown Road.Together with mining
rights,waivers and privileges and oil and
gas underlying same together with drilling
and operating rights.See Deed Book 597
page 643.
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.
600.00 000.00
;".RCC-35
COMMONWEALTH QF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable a.t death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT ESTIMATED DEPARTMENT VALUATION
VALUE MARKEl'VALUE (Do not write in
j this space)
1.
2.
3.
4.
Savings Account #26218 -Pittsburgh
National Bank (Washington Office)
Savings Account #21135 -First Federal
Savings &Loan Assn.of Washington
Checking Account -Pittsburgh National
Bank (Washington office)
Cash in safe deposit box -Pittsburgh
National Bank
5.U.S.Series E.Savings Bonds:
16 -$25.00 maturity value
2 -$500.00 maturity value
2 -$1000.00 maturity value
$677.34
1696.60
3343.20
I*'':f\J
5717.14 §?J 1.ii
rfVfrj
205.0052.0
25.0C
1.0C
5.0C
5.0C
2.0C
5.0C
10.0(
carat)
75.0C
25.0CYellowgolddiamondring
(0.10 carat)
Yellow gold 14 K solitaire ring
(0.20 carat)
Yellow gold thin sardonyx ring
Porcelain brooch
Opal thin ring
Ruby stick pin
Pearl and diamond chip stick pin
2 opal stick pins
2 $5.00 gold pieces dated 1881
and 1911
Jewelry:
Yellow gold diamond ring (0.45
6.
7.10 shares common capital stock of U.S.
Metal Cap and Seal Co.(Del.corp.)par
value $10.00 n/o J.L.Bell-No value
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 30562.49
'..
RCC:36
.COMMONWEALTH OF:'PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRAJ'ISFERS
(1)Did decedent,within two years ofdeath,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 hi~&elf to himself and another or
others (including a spouse)in ,joint ownership?(Answer yes or no)NO
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)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)~N~O~_
(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 e~)ressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjo~nent of or the right to income from the property transferred?
(Answer yes or no)No'--_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or nO)~~~l~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 transferee's promise to
pay income to or for the benefit of'care of transferor?(Answer yes or no)_N_O _
(8)Did decedent,at any time,transfer p:r0perty,the beneficial enjoyment of which was subject to change,
because of a reserved '"I5o-w-er to .'11 tel',amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)No
(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 DESCRIPTION
NONE
MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.NONE
-------------------------------------------------
SCHEDULE "E"
JOINTLY OWNED PROPERTY
.\
Ret-38
RESIDENT DECEDENT
'CCMMONWEt\LTHOl'PENNSYLVANIA
TRANSFER INHERITANCE TAX
,\
INSTRFCTIONS: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 under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal .property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I Unit percentage Estate DEPARTMENT VALUATION
Address and Relationship of Co-Owners,and PIace !Value Share Valuation CAUTION-Do not Write
of Record of Instrument,where Real Estate•!In This Space.
Value of Value of
Entire Decedent's
property Interest
NONE
i
I
I I
I
I
I I
I
I
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.NONE
~---~
...':~
•r~
RCC.31 (12-63),)v
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Anna Belle Rush ~;,::d"'l=>r-;n-l ;:n"Ye~T\~11.,'7\,.,,n~__~
...".~."...,••v_......_,.
yOhn RUSh
:nne"",Penn",l\lpnhpw Yes''01""\-11,1
Donald Rush
T\T'\.11.1 7\~y .....1 1 '"n~__~"".'.."...,."
Dorothy bCOtt .l:"arKer
IIn1""\-II,?:nne"",Pon'n::l ""
John Bonner (deceased)
~aiance to varlOUS cnarltle WhlCh Wl11 I equlre C<urt lnterr retatl0n.
\
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
f'ESTATE OF
~IATIER OF THE APPRAISEMENT
Will l N
Administration ~0,
Dl THE
Year .
(Executor-Administrator
must complete "As
Reported"column #1.)
C")~~~
"1 "1 Cb ell0~"1 ~til ::s til -til til 0.....::s "'t:l~Cb e...,"1~til 0><~'0~ellg:"1 ..,
0 ~ell 'C
tr:l Cb"1
til ........'<~....ell
EMMA L.SMITH
Deceased
WEST MIDDLETOWN~~~...
County of WASHINGTON.
Commonwealth of Pennsylvania
+
REPORT AND APPRAISAL
i
y.~.,
-619 ~
(I)
c::::~~>~W (I)V'J -<~~~
n.~>::~
-619-619-619~
'Vd "00 NO I ,""'IH$'-
S -"I'l,,feU-l'.,I~lllilfl,'40 )33 LSj"-,"
(PJ!))',:;.._'"0:Hl
.j ,,'.•,I ;.'c'('fl \J;..1.;J 0
SHERMAN H.SIEGEL,ESQUIRE
215 Washingt9:lJ Trpsb Bldg.
Washington,Penn§'yTtJan(t~lJO OLI
.e,0..'-'1 ",'..~"i f,.t •
"~'"
!t
J .2!j~-t-'>=t-0 i
~,-(.-(/y l-a I
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'"tv
il:=>
'-0
-619-619~
~'-t
~.
~.
w >o tilS2:UlO'\o 0'\o~_
:;::1 l\J 0-0 -lD ••0--"-
tl:::>0~~O~........
-619~~
~:>",C>.:'"M~U~B'~-~:~l'V~:.3--"-:~o :i"~o a.
~'
.'
_.......;:
DEDUCTIONS ALLO~;~'l;~J t;-
THE SUM OF ._. . . . . . . ...$.
fL~..t...1.~.7.l .
STATEMENT·-OF DEBTS
AND DEDUCTIONS
~@/5i"o
ESTATE OF _....:!E~MMA~~-=L!...!.~S~M~I=-T~H~LATE OF _---l.W.!..:'e~s=!..t.:::.·......M~i~d~d~l~e::..:t:::.:o='_w!.!..n~~
OATS OF DEATH __A:..:.::u:.:;gl..:u::.:s:::..t.::-.:::3-=1:..J,~1::..::...9.:::6.:::9 _DATE OF FILING APPRAISEMENT oct.28,1970
",)
OFFICE OF TME
REGISTER OF WILLS
WASHINGTQN
AND AGENT OF THE COMMONWEALTH
Form RCC-IO
OF COUNTY
AMOUNT
~--~(;
""'---'
4 4(;
??q nn
141 00
Qlr;..')1:;.
82 89
465 00
(1"9 5~
"""'---'
3 25
85 00
14 00
12 50
202 00
66 .1il
(6 94\
'".-'
'--
.c:.'
"
bond
Markers
1910 School tax
Advertise grant letters
Lock box rental
Account due
1970 Road tax
-,
,q"q ~"""
"l-l("\m",.
"
NAME OF PAYEE REMARKS
"
"
"
"
Malcolm L.Morgan,Tax.Coll.1970 County tax
Observer Publishing Co.
Mary Ann Plants,Tax ColI.
-...
Herd's Drua Stores.Inc.
Mary Ann Plants,Tax ColI.
Pittsburgh National Bank
Malcolm L.Morqan.Co.Treas 1970 County Tax
~imnn White'~Sons
c:t..-----l-l c:;p,np,'
3
?7
22
19 7 0
Nov..L I
O~t
DATE NO.OF
VOUCHr;;1Il
19 7 0
Mav 2
_T""n 1 ~
M""""I
-..
13
c~...,.....,I:;.
-..
19 6 9
()-,..~?
___+-_-+__-+-=..::A::.:n:.:.:n:..::e::.x:.......::P:...:h~a=..:r::..:m::.:.a=.:::.<cy~.--1f--A=c-=c-=O-=u::.n:...:t:.....:d::.:u::.:e=---+_~-=--+-....::..::.......
Sylvia Barr Johnson Account due
1969---.--Cl t::J:o'...•.J..oJ .l'.t::'j.U.L VV .J...J...J..i:>
22 Wash.Co.Reports
Sherman H.Sieqel
Margaret Bails
--.r;.LUJJC1l.t::\,.;U::il.::i volt..c..,•...JV
Advt.letters 14.00 36 50
2!.t'l'm~_":~,~.~,..:~...,I:;.Q,1:;.1:;.
Counsel fees 1591 55 -
Notary fees 5 00
'Rp,n;cd-p,,...("\f'TAT;"c:I P;1;nn T ·nn
19
COMMONWEALTH OF PENNSYLVANIA }
___S8:
COUNTY OF
I,--------------------~-~.---_HEREBYCERTIFY,THAT.TO THE BEIIT OF
MY KNOWLEDGE AND BELIEF,THE FOREGOING ISA JUST AND TRUE STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSit!l OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF ---------£l--A-------DEcueED.Ali DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.".,I JD
tJ '7 -dL7Cafo/..A"-<-~e<2b (L.S.l
SWOIR~~N~B~CRIBEDBEFORE ME THIS d +DAYor'
"......(Y c>().lUI,...J /"""I '""'..:I.Q...\.f f\~A.An..J J ('"~l,L...,
,.
\
,'
,.
.J
~l·oT
I-......{''''-
,.
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
DONALD RUSH-ADMINISTRAR C.T.A.
IN YOUR REPLY PLEA.E
REFER TO
38-5-4
j
In Re:Estate 0 f __-.l.Fu:;.M~rlil.o.A-..LlT'4~,-,S",,"r"-l.n.L..T.L.JHI.l.·'_
____---I!lWl,Ca..,stJ.jb'-ol,i.uD-/:!,gJJ.t.uQD.u....County -File No.
Dear 1{r.Rush,
63-69-1026
You are hereby notified that the~~-~or~igl~·n~2~~~--------
appraisement in the estate of ~Emm===a~L~._S~IDl~·t~h~--------------
has been filed in the office of the Register of Wills qf Washington
County on December 4 ,19--1Q Said appraisement reflects the
following valuations:
Re al Est ate __--'-....I6i./.JO..L!QrJ...o..\O~OJ.__
Personal Property_~3~O~,~5~62~.4~9L----__
Transfers -;--_
Total 3-'-!lh.o,l-=!1~6~2~.4!:l..9L__
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 death,interest at the rate
of six (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date __-=1::::2~-::l:.4-_7)....;0::..-._
DATE OF DEATH:August 31,1969
Note:This is not a bill.
Signed
Title
01~VU,&l"~'ALFR~,APPRAISER I
,...''',.,.
RCC-39 (5-68)
t'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Smith
(Last Name)
Enuna
(First Name)
L.
(Initial)
DATE OF DEATH-=-8-..:::.3...:..:..1-_6~9__FILE NO.63-69-1026
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of i;Iashington
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".
~j~~L/~..INHRiTANCE TAX APPRAISE
12-4-70Dated:_--=:'-"----'---'---'--------
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
hQn )f)
'30.562 49
31,162 49
VALUE AS APPRAISED VALUE AS REAPPRAISED
$$-------+--
1 162 49
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
-t=
FOR USE OF REGISTER ONLY
Tax on $--+__2%
Tax on $-+__6%
Tax on $---------1--5%
Tax on $---------1--~5OhTaxon$-4__
fue~tioos *
Total Estate---l-__
TOTAL TAX
COMPUTATION OF TAX
$---------1---
$--------1---
$--------"----+--
$--------+--
$--------+--
$-L....__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::::::!::t====
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $---1 ,
AMOUNT OF ESTATE TAX ASSESSED $------IL-
Estate tax paid $-JL-
BALANCE DUE $----.JL-
Add interest at rate of 6%from
------Ito-----$--------lETOTALTAXBALANCE$-----~PAID $--1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ENJI1A L.SMITH
Deceased
Late of .
County of
IllEST .1UDDLETOHN ...
.\~m$IiING'l'mJ
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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Fonn RCC-2
•.'D!PARTMENT OF REVENUE
BUREAU OF COUNTY'OOLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE D.e.cemb.8r.4.,197.O'.
COUNTY ..I:.~:9.:~~l)~.!,J£}..~:!!:..
FILE NO...??:.?..?.:~9.~.t?." .
Whereas,Emm9,L ?».4t.h late of y~~.~.~!.~~~~.~~~~.
in the County of "~'fash.ingt.Qn Commonwealth of Pennsylvania,having died on
the 31.§t.day of A~~~~~19 9.9.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,ALFRED TOOl an appraiser duly appointed according to law,.......................................................................................................................................,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurposes
I
$I
REALTY:I
See conv of schedule nA"lt attached to aooraisement f..()()00
BERSONAL:
See copy of schedule nB"attached to appraisement 30,562 49
TOTAL 31.162 149
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Appral er
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
............a\~HA ..L.•..S..HJ.r£H..
Deceased.
Late of
....i...JfE!Slr.N1P..DLEl'OvLN .
Date of Death,.8.~31~6.9 .
Appraisemei!t Docket Vol.,J.!?.
Page,.5.~4 No 9.3.~9.9:".lQ~.6..
Filed in Register's Office,P~.?.~..A 19..7.9..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f1'om Appraisement,.
Entered and charged,.
~
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