HomeMy WebLinkAboutOC1969-1046 - ESTATE OF STOCKINGESTATE OF
<ltaurt af <ltnmmau Jlrns af lIus4ingtnu
Jruusylnuniu,ODrp4nns'Ql:nurt lIinisinn
No.107 of 1967 o.C.
James s.Stocking,
Deceased.
In the matter of the 7th Triennial
Account of James W.StockinCJ,
-Successor Trustee
Net Additions reported at audit
Balance:_
SCHEDULE OF DISTRIBUTION':
Balance per a'~cou':t ,1 $109,046.51
I ~~'!o~r
115580.}"-'/"-~~~
$124,626.69 <--.
- -ADJ~!JCATION AND DECREE
And now '::Nk.i.~~3€?19~,this matter came on for hearing,
audit and distribution at this sessio+~~nd testimony taken;and thereupon,upon due consideration
thereof the balance for distribution in ,the hands of the Accountant is determined to be
$124,626 69 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
(/
vI
$124,530.69
96.0CDeductClerk's Costs &Receipts _
Attorney.Thomas L.Anderson ;.
Russell Marino,Agent,Collateral Inheritance Tax due '~'V\A"'~~C.-fq-~f ~
on remainder interest on 4/7 of trust principaJ-presentl:\).'fv<r:,'/a--Cl ~~,~7 -
subject to distribution $4,194.56 ~~
Interest from 10-31-66 to 10-13-69 742.44 4937.0C Q?l~f~
$119,593.69
The fo llowing distribution is made under the exercised
power of appointment given Dorothy M.Babes by the wil ,
and represents a total of $7,000.00:
Collateral Inheritance Tax due (distributed hereinabove)j
_.'$350.00 I
John W.Miller,brother of appointor,
1/6 balance,1,108.34
William W.Miller,brother of appointor,I
1/6 balance,1,108.34
Harry D.Ramsey,Jr.,cousin of appointor,
1/6 balance,1,108.33
Anne McM.Ramsey,cousin of appointor,
1/6 balance,1,108.33
Elizabeth Ramsey,cousin of appointor,
1/6 balance,1,108.33
Ma:r,garet R.Hoagland,cousin of appointor,
1/6 balance,1,108.33 6650.00
$112,943.69
-,.
":......,,-.
",...."'---..
............1-,1."••
0 ~:J Z....P~i s g.
t:(1)t:Y a I~.IllJ,,,-~0 0..........
,\,.......M 0a.........:r....(1)~t :::L~"
,,".\rOo'~.
10 ~~,
S~~~~
v ~J.)J~J r •oJ.
~\~
~.J .J
..J
.•~J
I.;..J _
..)j
~~C j::J ....,-,..J
C.J1.
.(J _
(.v .•J __
r
J
J
j
•.J \.J
J.
J'
J
,-.J
.( .'-'J
~(v .(JC -~
1
....-'
c _JC ~i)
'~.J
20.15
49.43
864.08
222.65
522.65
572.65
78~73
2-.//-72-
__~~sz;.c£
~~9/~~,E tl:.,.i)
522.65
847.65
~-7-e~
dO.2:3 "74"",
~.~
472.65 .
.~-:;
•~
823.5L1
$112,1
170.72
$111,9
85.35
$111,
85.35
$111,7
/J~
~,.',
256.08
$111,
300.00
$111,
2375.00
$108,
~n~
/?~~~
2375.00
$106,
950.00
$105,
950.00
$104,
Beacon Press,American Unitarian Association,25
Beacon Street,Boston,Massachusetts,legacy,as the
nearest Unit8.rian Publishing House,minus Collateral
Inheritance Tax due thereon of $125.00,income only to
be used as set forth in the will,
..
Russell Marino,Clerk of the Orphans·Court Division,
as money paid into Court for Rationalistic Publishing
Company of New York,legacy under the terms of the wi 1,
minus Collateral Inheritance Tax due thereon ($125.00),
,
Russell Marino,Clerk of the Orphans·Court Division,
as money paid into Court for Mary Ward,as she may
appear,and in ,the absence thereof,as t{le Court may
direct,bequest as abated ($300.00 less $30.39),minus
Collateral Inheritance Tax due thereon at 5%($13.53),
To the estate of Margaret Miller,.bequest as abated
($100.00 less $10.13)minus collateral inheritance tax
at 5%due thereon ($4.52},
James W.Stocking,as the nearest liVing kin,as set
forth in the will,legacy for the purpose of improving
cemetery lot as set o,ut in the Adjudication by the Court
filed,
Ralph E.Piat,t,Funeral Director,claimant for funeral
of Dorothy M.Babes (Face of ~laim $1,329.30),on
account of claim -to extent of monies available from
this fund,legacy under the will of James S.Stocking
$500.00 plus $323.54 balance of accrued income due
Dorothy M.Babes on the date of her death,payment
on face of claim,$690.89
Interest to date on face of claim paid,132.65
Estate of John Wheeler,lergacy,as abated,($200.00 I
less $20.26)minus collateral inheritance tax due ($9.02 ,
~..,To the esta:te of James S.S.Wheele:r,bequest as abate,
$100.00 less $10.13),minus co llateral inheritance tax
du~,($4.52),
To the estate of Margaret Miller (wife of Thomas Miller
bequest under Section Ninth of the will,minus
Collateral Inheritance Tax due thereon,($50.00),
To the estate of Lilly Ramsey,(wife of Harry Ramsey),
bequest under Section Ninth of the will,minus
Collateral Inheritance Tax due thereon ($50.00),
Deficit of Principal Personalty as to share of 4/7 of the
Trust as a who le,to be recouped by the Successor
Trustee from income to be accrued and allocated to the
4/7 of the Trust,deficit being occasioned by the
***Money In Court Items==see M.C.Dkt 2 P e 214~~~
_(._J
,
\
OJ I__-J .JJ-~.)
J
v'....o
j J
.L
J
J _....__
(
TJ
,
J "
)
J
..,
-'
1.
;
J.Z
!J-./
L
\,
.,
J
(~
o J~-t\
j !l!J
oi
o'~-t\1
\.
.\"J.j ;,J
J ~J )_
......I...J ~
J .h
• J~i....Ja~=
.t.J
J _.....J ~,.J
J.
.J ••
.V
\.-\
t
N
(.''''/.J ,
j
J ,.J .:2
...../j '-.J .J J '
.......J.1
-j
J
(J
J
~.J .J~
"J.~~
\.L,
c'•.J IJ
"~,..J......J-Jl
J
)1_~J L
\.
'-./
J-__
.1 :.J 'J.J CJ.j }u
j -'.j J
J./.
j ~J.
J __
J
J
,_.J ,
I
J _j l L
J
.J J (
JJ
j
J.J ...~."".J _
c
J \.\
r./
...,..-~
.......'~..~~.
:-"
;
I
I
I
distribution ordered by the will.The recoupment from
income,as ordered,to make the remainder (4/7 of the
trust as a whole)whole,was chosen as the least envolve ,
and permitted the trust to be administered with
satisfactory facility,319.2
'$104,891.86
James W.?tocking,Successor T~ustee,reaward for
continued administration,under the terms of the will,
4/7 balance representing remainder"interests with
entitlement of net income in the Washington Hospital and
3/7 balance subject to the"life estate in James W.
Stocking,Balance for distribution being made up of
$~5,652.73 Principal Per::,onalty cas,h;$89,239.13
104891.8EcarryingvalueofPrincipalRealEstc:te;"total worth of
No balance
,
".
.,
,
"")"")
Accountof·James W.'Stocking
NO'.,,',lIO,?of'.3.967 D.C.
~~bJUbi(U~U uoo mttttt
_.,-(). I ---,..,..-'u u:--o'fEs'tate~of.,';)
)--,)
')'-;JAr--rES;S;.STOCKING~
) ,..-.,v
.,~.
I
7th Triennial
DECEASED.
lSucc.Trustee.
,,
D 0
)
-,
,)
--,
-,"')•-"'1,
"
)
'In the matter of the
)
')
...
J
,
i.
"...;.
.~...,...
i"
-j ,j
,...,!)~
•
-,-,,1
~
),...,
-;'.,,
,,J ,
)-)...)
I
)~-,-,
"
.J...,
J .
'-<
~
)
~v
).)
"J
)
,....,
.r---,
---..,
~'
.-..
,
)./
\-;,
\;
'--'.J )....,).,
".,,-...,.,\.\10
\-0
yr/\r;f\./
yJ"7
"
)
)'
51-:1.',\..:JO HJlSln3H01;1(j'1~'1113SSn)J
./
55 :1 1M OZ d3S 6961
)
--,
J ~\~
CJ ~l-ll_.J
~a ''F
i~_\.'.
./
VTill of
JA~ms S.STOCKING,
,Deceased.
)TIil1 dated February 22,1916.
Probated August 8,1916.
)Will B~ok 29,page 332,
)Decedent died August 2,19i6.
,I,James S.Stocking.of the Borough of ITashington,Vashirigton
County,Pennsylvania,do make and publish this'my last \1111 and testament hereby
revoking and making null and void any othe~will or wills previously made by
me.
Section First.
I direct my executor t9 pay all my just debts within one
year of my death and to have erected on the fot in V/hich n\~mother is bUried;
a monument costing not leSs tharl Five thousaI1d d6liars~Oh'thb monument is
-'
to be inscribed my birth,death and public s~rvices in a modest way.The said
executorie also to have a similar irlscriptidrl put on the stone pn my second
wife's iot,rlashingtonj P~j Oemete~y;whi6h ~il1 be in acdotdahce ~ith.her re·
quest.
I'also'direct that my body shall be cremated in ~he nearest
available crematory and that r~ligious serviCes shalt not be held over my body,
ashee or grave.I direct tha~my ashes shall be divided into tuo parts,put
into tuo suitable strong,air &'TIater tight urns and buried one in my first wife·s
\
grave and one in my second TIifets grave.A~G.A.R.badge shall be put into
each urn and anything else that is deemed suitable.
If any of the members of Post 120 G.A.R,of TIashington,Pa.
desire to accompany my body to the furnace or 'my ashes to·the grave their expenses
are to be paid out of a bequest I make to said Post in this will,If a mi~itary
funeral is accorded me all religious ceremo~es must be omitted.
Section Second,
The following bequests shall be paid by my
,------------c---------_
','....
"
executor withiri one.year of m;y:-~eath;Tc;>GertrudePars~lall Morr0\'7 t to Lua~a
Parshall Speckj-,to,Sophia'Parshall,my sister~in-la:w,,to Sidney Hallam,wi(iow
of Joseph Hallam,~my ,bro:tberih lal't to .1ohn Hheeler my foreman;·to James S,
Stocking HheelerJ ,my:foremants son t ,to Margars-t,daughter of Ed Phiiiips of
,-I •
Crafton,Pal"to Ma;rgs'ret,v/ife of ':thomas Miller V/he had charge ot Dorothy S,
Miller my grandchild,each one ool1dred dollars..To.'my cousinMargaret BrackIiey
Two hundred W200)dollars;,.To Mary nard rrrj housekeeper's daughter Three hund~,'
red dollars;,~150 to be paid and used as,l1e~mother may think~roper.an9.$150
'\"'"/hen she becomes of age or marries if she marries be fore that time.To,Loretta
TIard~My'housekeeper,One thousand (01000)dollars.I also direct that one
•"I •
hundred dollars be set asids'and kept on interest for ~e purpose of burying
,,.,
Shirley Stockton,son or ,my brother Alfred,this money and the accumulated inter~
est is to be expended for expenses incurred atter his death and incident to
undertaking and burial onlF~
Section Third,.
In addition to what is bequeathed in Section~lo,Igive to
-my housekeeper Loretta nard all the,turniture and household goods I have bOught
for my house from the time she became my housekeeper up to September i,1915,
except thefurniture in the bed-ro~\'now occupied by me ..' I also grant to her
the right to occupy the dwelling part of the .house TIe nov,live in trom the 'day'
of my death until April 1st,1920,rent free (but this does not include the-,
stable or shed~~_I also grant to her the right to live in,rent free,the little
house on corner of Church street and North 'Franklin street in the Borough 6f.
Washington,Penna.and nOVI oC,cupied by C. C.Headley from April 1,1920 to APril
1,192~,and direct that ,all taxes levied and assessed against the said premises
during the said ,shall be paid by iny executor and trustee hereinafter named.
'.
~2-
,\
I gi1J'~and bequeath.,to PO.st.N.o,.l~O .G.•.~.•-R..of 71ashing,to~,
...
If the said..Loretta rIard does ,not wish to live in the said "(Headley)house she
'may rent it during'the said period and talcethe rent.,provided she pays ail taxes
levied and assessed ,against the said .premises and make such repairs as maybe /
.necessary to keep the s'aid property in good condition..Should the said Lore~ta
TIard marry before the ~st day ot,April 1928 she is to leave my houseJ wi~hin
:.,,30 days thereafter as all riGht sho may have had under this :section aha,ll the.re....
upqncease and determine~
Section Fourth.•
\
Pennsylvania"the sum of Three 'hundred (0300)Dolt1-ars...'
.,.
I .direct my executor herej.n~rter .n~d .:tio ,p.ay over.t~e .sUJ:/l
of'One thousand .(GilOoa)dollp,rs :to suchper,son:or :persons .as may be all~tlorized
to receive the same,for the useof'the·CoJ1¥l11.m'~tyBuildip.g .in the BQI'ough of
Washington,Pennsylvania,it .being my intent tlla·t :this sha.ll inure to the bene.fit
.of the pul;>lic using the said building,and not to.tl1e.:Q~ne.fitof jihe O'l'[ners of
the real estate.•
Section'Fifth.•
I give to my $randson J~mes ~.Stocking;,son of'Hugh L.
Stocking,rnys\"lord,books and ,.i.'amily papers.I give ,to my granddaughter Dorothy
S..Iililler,all'the furniture in the -bed-room not'l occupied by me,all family
pictures and all furniture in ·rqpresent resid~J;lce .except that which is herein-.
I ',."i
above bequeathed to Loretta ~·;arq.I also give to Dorothy S.Miller the .pi.ano
nhich was her mother's.
Section Sixt~•.
There,s.idue of my estate,real,personal and mixed J>give,..
devise I?-nd bequeath to the :1ashington Trust Company .of ~Iashington,P.ashington·
.County,Penns~lvania,in trust for the
.....,a-
)'..
, ,'
benefit of t~~pe~sons and for 'the uses and purposes set forth in this will ~nd
subject to the limitations and conditions,specified ion the subsequent clauses
.1 ,•
,of this will.The said Trustee 'shall hold the said residuary estate while sub-
ject to the uses hereinafter declare6,keeping the Same invested and rece~ving
and collecting the income arising therefrom and after paying out ~f the revenues
So received the taxes,insurance and repair~;and necessary expenses of managing
and conducting the trust,sJ:1all disburse the rest oftli:e irtcome to the persons,
and fbr the purp6ses hereinafter mentioned.
Section Seventh.'
I direct :that out of the income'of said trust fund there
shall ,be paid to my housekeeper Mrs.Loretta ITard One hundred dollars every three
months as long as she lives and this amount is in add!tion to what has been
mentioned in this will.but the said money shall be paid only into the hands
of the said Mrs •.TIard,she shall not have power to antic~pate the income which is
to be paid to her,or tO,assign or transfer to any other perso~or per~ons any
.,
,part of the said incame which is to be paid to her and'thesnmeshall in ho way..'...
be sUbject to her control until actually received by her own hands.No part'of
the said incoJ!l~s~ll be attachable,or be in any manner liable for any debts,
contracts,engaGements or obligations of the said Loretta nard \"lhether ,heretofore
contracted by her or hereafter to be contracted by her or for any to~ts by her
heretofore or hereafter committed..The said Loretta takes ~he,said income under
the implied pr'omise that she will not lenq without good real estate secu,rity
any part of it to any person.It is also'understood that she is under a solemn,
promise not to give any part of it for religious or charitable purposes,for it
,
is all intended for ~er to use on herself and not to giveaway.But nothing
herein contained is to prevent her from giving sTIay any other money,
I •
,...,
otherwise obtained.
Section Eighth_
I made a contract in writing which will be found among my
papers-with my brot~erA~fred bearing dat~August 29th 1905,in which among
.other things I am to pay his 11~dow Firt~(~?50.00)dollars per month as long
as she lives:now this I direct to be done out of sllid trust fund ~The ~?70oo
mentioned in said paper shall ente~into and be part or,and be subject to,the
~ame ru+es as the balance of the estate I give nQrothy,~.Miller during her life-
time,but the saird Dorothy S,Miller,my granddaughter"shall have pOi·fer to
dispose of the said $7000 by will but it is clearly understood that if she accepts,
what I give her in this will the said 07000,00 is to be subject to'same ~ies
as the balance of what I give her)exc~pt she may dispose of it by will.This
arrangement is what my brother and I agreed on.Tlw :i:-ntent Vias to keep any
profligate drunken or visionary husband or any person from getting1t away from
her and so she would have the income thereof during her life"
Section Ninth.
I direct that my executor shall pay to Dorothy S,Uiller my
granddaughter four-sevenths of the net revenue of my estnte,after the fore-
going is,provided ror,during her natural life in q~arterly 'instalments but
during her mi~ority one thousand dollar~per 'annUm in quarterlY'instalme~tsshall
,'
be paid to her legal representative for her educationrand miintenance and the."
balance of uhat is due her be left TI~~h my T~~stee to be invested.Out of the
surplus income there shall be paid her in a lump sum Five Thousand ($5000.00)
do~lars uhen she reaches her majo~ity o~w~en she marries,~f she marries before
-r~aching the age of tuenty one years;if at that time the said surplus income
does not amount
-5-
,
".'.,l -..
to 05000.00 then the whole of said surplus of income shall be paid her and in
addition thereto,enough of her share of the corpus,of the said trust fund
to make a total payment to her at that time of C5000.00;if however,at the.
time of,reaehing her majority or at the time of her marrying before arriving
at her majority,the surplus of said income exceeds $5000,then after paying
the said ~?500 to her,the oalance of said surplus income shall go into the
'..corpus of the said trust.It must fully be unclerstood that her legal repres-
entative must be other than her father.It is also understood that the revenues
she receives shall be paid into her hands~after she reaches her majority,and
the said Dorothy shall not have power to aqtieipate the said income or to assign
or transfer to any other person or persons any part of the said income which is
to be paid to her and the same shall in no way be subject to her control until
actually received.by her in her ,O\'1l1 hands.No part of the aid,income shall be
attachable or be in any manner liable for any debts,contracts,engagements or
obligations of the said Dorothy S.Hiller,whether heretofore contracted hyher
or hereafter to be contracted by her or for any torts by her hereto~ore or here-'
.after commi'tted.If the said Dorothy should die without leaving children or
Child,intbat event my executor shall increase the income of Bra..Loretta 'Hard,
Eight (~8.00)per week;shall set aside Five Thousand (05000)doliars and pay
the interest derived from its inveatment to Hargaret Brackney for life after
which it will pasS into the body of my estate;and all bequests made to persons
in sectio~second shall be doubled and Five thousand (~5000)dollars shall be
expended on my:~emetery lot my mother is buried in as my nearest kin may direct.
~Uso .the interest on,'r1.:1enty five hundred (~.:j2500.00)dollars shall be paid
annually to the nearest U~tarian Publ~shing house and ,the interest on Twenty
five hundre~(~~2500~OO)dollars shall be paid annually to
-6-
·.
...
....
..
The Rationalistic Publishing Co.of New York.Out of the bal~nce One thousand
(01000)dollars shall go absolutely to ~~rgaret,wife of Thomas Miller,Dorothy's
I '
aunt,and One thousand (~~lOOO.OO)dollars to Lilly,Wife of Harry Ramsey~
,Dorothy's aunt.'
The revenue from the balance of this shQre shall go yearly to
the City Hospital Association of ~a5hington,Pa.,to be ~xpended by them,or it
for the benefit,of indigent cripples,to procure them limbs,pay for surgical
operations and maintenance in said hogpital.The proper expenditure of this
revenue shall be under the direction of my exectors.
But 'should the said Dorothy die leaving child or children
they sltall inherit absolutely this ~hare from which said Dorothy receives her.
income for life,share and share alike,except the said Seven thousand (07000)
dollars,if said Dorothy chooses to will it.
Section Tenth.
My son Hugh L.Stocking having contracted certain debts which
I think ought to be paid I hereby direct that out of the balance of said trust
fund as much shall be expended as is necessary to pay what I call his proper
debts,contracted not more than ten years prior to my ,death,to an amount not
exceeding Five thousand dollars,and the bills for these debts must be presented
inside a year of my death.The amount so used ih the payment of the debts of
Hugh L.Stocking shall be charged against the share or portion.of my estate,
the income of Which is bequeathed to my grandson,James TI.Stocking under the
following ,section of this will,which share or portion shall be reduced by such
amount,not exceeding Five thousand dollars,as may be expended in the payment
of the said debts.All such billsshali bear four per cent,interest from
date contracted until date of my death.If 05000.00 is not enough to pay said
debts then they shall be paid pro rata out of said ~p5000.CO
-7-
--------------'------~-----------
,...,
•
I.Iy executor shall·judge what are proper bills and pay accordingly,except he
shall be guided by the following:No gambling or li~uor debts shall be paid or
any debts contracted in horse trading,batting or medical attention to anyone
else tllan his ow~indivi4ual person or any surgical services to anyone else
than his own individual person;no musical instruments shall be pai.:l for;no
money shall he paid Grattan Best,John A.Best &Co.or their assigns;no judge-
ments on the Prothonotary.s'docket for damages shall be paid and this applies
especially to the jUdgment of Grace Mankey against Hugh L.Stocking,originally
entered in the Court of Common Pleas of,1'Jashington.County.Pennsylva,nia,at No.
68 November Term,1902,A.n.The debts I deem proper are for groceries,dry
goods,furniture,clothing,personal medical attendanae,counted at the tate
of 01.00 per v~it,and drugs for himself,and for labor,and notes given for
labor.My executor shall be guided by the foregoing instructions in making pay...
ment·of debts of my said son.but I give to my executor hereinafter named full
pOVler and authority to pass on all claims against my said son,Hugh L.Stocking
\
that may be presented to it for payment,and to determine and decide in its dis-
,
o~etion what claims shall be paid in pursuance hereof,and what claims in ~ts
judgment ought not so to be paid,and its decision on the questio~of paying any
claim shall be final and no right of action shall ~est in any of the said creditors
of Hugh L.Stocking by virtue of 'the provisions of this section.
Section Eleventh.-
Having given the income on the four sevenths of my residuary
estate tQ my granddaughter Dorothy S.Miller and baving charged against the
,remaining three sevenths thereof (the income of which is herein bequeathed to
my grandson)the amount to be ex-
I
.'.
.1..
,.
pended in the payment or''certain debts of his father as directed in Section tenth
,hereof,I direct that my executor.shall pay t'o my.grandson,James rJ.Stocking,,
the balance.of the net revenue of my estate for and during the term of his,.,..
natural life,in quarterly installments,but during his minority and until-he
arrives at the age of twenty three years.One thousand ·W1OOO.OO)dollars per
annum in Q\1arterly installment~J shall be paid to his legal represe~tative for
his education and maintenance,and the balance of the income on the said trust
..
fund shall be left with my trustee to be invested and become a part of the trust
estate.I direct,honever,that on the arriva~at my.said grandson at the age
of twenty three yeers,he shall be paid the ,sum of.Seven thousand W7000.00)
dollars in cash,and shall be allovled to dispose of Five thousand,W5000.00)
dollars out 'of the said t~st fund by uill in the event of.his death.
The income to be paid my said grandson James,TI.Stocking
under the provisions of·t~s Will,shall be paid ,into his own hands after he
arrives at the age of twenty three years,and the said James IT.Stocking shall.not have power to anticipate the.said income or to assignor transfer.to any
other person or persons any part of the saiti income,which is to be paid only to '
him,and the same shall in no way be subject to his control until actually re-.-.
eived by him in his own hand~.No part of said income shall be attachable or
be'in any manner liable f~r any debts,'contracts,engagements or obligations of
the said Jtlmes ':1.Stocking,whether herotofore co~tracted by him or hereafter
to be contracted by hi:m,orror .any torts by him heretofore or hereafter committed.,
On the death of my said gra~dson,.sho.u.14 he leave surviving him legitimate child
or children,'they shall·inh~3;'it',h.is share-from which the said James rJ.Stocking
- r
receives the income during his l~fe absolutely,share and share alike,
..
•
•
t
•
h;hbviever~the said james W.Stbcld.ng dies i'iithout leaving,
legitimate issue,.then I direot that all oi th~bequests in sectioh
second oft4is.uill shall be doubied and the beqUest to th~Ratiortalistic
Publi$hing Company of New York and the'nearest,Uni:tarian Publishing Hdi.l.se artd
the bequest to the Community Building shall be'doubled,and the remainder of
this part of said,trUst fund upon which the income has been paid to my said grand-
son shall be divi~ed equally between the TIashington Hospital of 1ashington,
Pennsylvania,and the City Hospital Association of l:ashington,Pennsylvania.
Section Twelfth.
The expens~s connected uith the'last sickness,death and
burial of the said James 11.,Stocking and said Dorothy S~Miller must be paid
out of their shares they receive revenue from,not to exceed Five hundred ~500·90)
dollars e~ch,b~fore anything else to anybody is paid out of said shares.If it
should appear that this section is seemingly incompatible ~ith any other section
this one shall have precedence.I di..rect that if Shirley Stockton,son of my. .~.
brother Alfred should not use ale,beer,maltO,r spir1tous liquors for one yearr-,
my ~xecutor shall PaY him one hundred 'dol~ars at,the end of that,and at the end
of any other year be so refrains,untii ~is sixty,years old~but the burden
of the proof of such refraining shall be on the said Shirley Stockton.
Section Thirteenth.
Should :m.y executor and truatee be of opinion that it would be
of advantage to my estate to sell any portion of my real estate,it may do so
by obtaining the consent of the Orphans'Court ~'Ihere such real estate is sit-
uated,with the consent of either Dorothy S.Miller or her legal representatives,
or James r!.Stocking or his legal representatives,provided,however,that any
money re-
..,.I;
_t'
,-
ceived frQrn such sales of real estate shall be reinvested in other rent producing
real estate within one year from the date of such sales.
I have fixed the amo~~ts of the legacies bequeathed in
sections First and Fifth hereofl inclusive.on the supposition that my estate
after.the payment of all debts,wil~be ~f the net value of at least One hundred
forty thousand (0140,000)dollars.I direct my executor:to ·appoint two'competent
!
persons as appraisers who shall value and appraise all my real estate,In the
event that after.all my debts have been paid the net amount of my estate re-
maining for distribution (figuring the real estate divisedat the values fixed
by-said appraisers)shall be less than the-aggregate of one hundred forty
thousand U1140iOOO)dollars,than the several iegacies bequeathed by sections
First to Fifth here9f inclusive shall abate proportionally,that is to say,from
each of them shall be deducted a ~ro rata share of the difference between the
.value of my estate .and .One hUndred forty thousand C~140,000)-dollars.-
I direct that if,at any time after the paymelit of the
bequests made in this will,there shall be money and secUrities in the hands
of ~y executor and turstee to the amount of Thirty five thousand «(;35,000)
dol~ars,that the same shall be converted into rent producing real estate,which,
shall be held by my sai~trustee in trUst as hereinabove specified.
I further direct that if any-persons nho are tO,receive be-
quests under the provisions of this Tlill except James :1.Stocking or Dorothy"S'",
Miller,or the~r issue"shOUld be dead at the time of rn.:J decease,-that all such
bequests shall lapse and fall into the residue of my estate.
I also direct that uhatever is-received by anyone under-the;
provisions of this will shall be inrull of all claims
-11;..,
•J~.."\..)•
of ev~r~kind~of s~h legatee,against me or my said estate.
I further direct tha:t;neith~r Clara Maud Stocking,the widovl of Hugh ·L.Stocking,
I
nor any issue she may~have,~hallat any time receive any benefit of any kind
under this my last will and :testament.
Finally,I her.eby appoint .the TIashington Trust Company,of
Washington,Pennsylvania,executor of this my last will and testament,and also
,
appoint it as trustee under the trusts hereinabove specified.
IN TIITNESS rJHEREOF I have hereunto set my hand and seal to.
this will typewritten ·on el?Ven pages and have endorsed ,my name on the margin
"of each page,on this 22nd day of February,one thousand nine hundred sixteen.
~,,
(Signed)JAIJJES S.STOCKING.(SEAL)
,Sign~sealed,published and declared by JAtms S.STOCKING,
the above named testator,as and for his last will and t~stament,in 'the pres~,-.
ence of us,whQ,at his request,in his presence and.in the presence of each
other,have hereunto subscribed our naJlles,-U witnesses theret<?..
~$igned).THOS.17.HANNA·.
JOHNH.DONNAN.
I,JAMES $.S1OCKING,.do make and publish the following.-
codiciL to my last Will and Xestamentbearing date February 22,1916.
In lieu.of all provisions made for my housekeeper,Loretta
TIard,inmy Will,I g~ve and bequeath to her my Hupmobile automobile,and TvlO
\,
Thousand (~~2000.00)dollars in cash.I further give and bequeath to her all
the furni'ture in'my .present residence except the furniture in_the room noVl
occupied by me.This furniture I give_to her during the'time sbe .continues to
'.oe.cupy
•
my'said residence,and thereafter I give,and bequeath the same to the City
Hospital As~ociation of TIashington,Pennsylvania~
I further grant to her the right to occupy the dwelling part
of the house we now live in,up to April 1,1925,free of all rent,but the,
said Loretta nard is to keep the premises in good repair.
I further direct that my executor,TIashingtonTrust Company,
of rIashington,set aside as a trust fund the sum of T~n thousand «(plO,OOO)
dollars and pay the income thereof to Mrs.Loretta nard as long as she lives,
but the said money shall be paid only into the hands of the said Mrs.fIard,
and the Same sheil in noVJ~Y be sUbject to her cbntroi until actualiy received
by her and no part of the said income shall be attachable or be in any 'manner
executor and trustee shall so invest the-trust fund as to have it produce an
income of at least four per cen1Jlun.
I direct ~hat the bequest to John TIheeler made in my said
will shall be doubled.'
I direct my executor to execute ,a lease on the rink property
to Pierce Prowitt at the rent of ~velve hundred (01200)dollars pet year,the
said lease,however,to be made subject to cancellation in the event that my
executor desires to make sale of the said property.
t'
In the event that my grandson,James if!.Stocking shall desire
to occupy my fa.r~in Cecil Township"for and during the term of his natural life-,
I hereby direct my executor to convey a life estate therein to him,and charge
against his distributive share in my estate a fair rental value therefore,based
/on a conservative appraisement of the said,farm,or,to allow
...13-
•
....
,1\.'••
,0
.'
my ~aid grahd~on t~occupy the said farm,charging aga1nst his distributive
$har~Hi ti1t ~Jt~te ~fair reri:tlll valhe ~heretore,
I further'direct that in no event t~1i Sbltiey Stockto~y
••
son of my brother Alfred Stockton,receive any money from or have any intete~t
in my estate,either under the intestate laws of Pennsylvania,or in any\oth~r
way,except as specifically prov~ded in my said will.'
IN lnTNESS riIillREOF I have hereunto'set my hand and seal this
21st day of June A.D.1916•
.(Signed)JAMES S,STOcKnm (SEAL)
Signed,sealed,published and declared by James S.Stocking,
as and for a codicil to his last will and testament,in the presence of us,who,
at his request,in his presence,and in the presence of each other,have hereunto
subscribed our names as witnesses thereto.
(Signed)THOS.n.HANNA•.
JOHN H.DONNAN.
II'James.S,Stocking,do m~ke and publish the following cod-,
icil to my last will and testamento
I give to James n,Stocking,Jr"now my sword,a picture
that contains the members of'the Legislature,a picture of Harry,Jamest~uncle,
his aunt Maude and his father,I also give to him all my office furniture and
fixtures and printed books in my said offiqe.I also'give and bequeath to him
a watch that belonged to his uncle Harry,a jewelry case and an ivory bust of
Col.Hawkins,oarved b,y my brot~er Albert Stocking.
Out of the share of my estate that will go to James VI.
Stocking Jr"under the provisions of my said.last will and testament,I direct
,
that the sum of 'fuo thousand ($2000,00)dollars shall be advanced,payable forth-
with,to be expended for the improvement of the farm.It is expected the farm
shall be kept up
-14-
_n._"~
,.c·',,'
to the present condition but the money slmll be paid to James's mother,~~ry
,'~':illiamsJ to act as trustee for the said James n.Stocking,Jr.,in expending
the said money for the purpose aforesaid.
In witness whereof I have hereunto set ~y hand and seal this
24th ,day of July A.D.1916~
/
(Signed)
Sighed,sealed,published andclecla~ed by the above hamed
James S.Stocking as and for a codicil to his last ulli ahd testamehtJ in the
presence of us,who,at his request,in his presence and in the presence of'each
other have hereunto subscribed oUr names as witnesses thereto.
•
(Signed
-15-
MRS.LOHETTA T!AnD.•
JOHN H.DONNAN •
.'f>'.t,~
',~•
•.,
.,.,~',
....;I.•t~·.'
r:;
<;.:'r.to
v fJ);;:'1;:0 P1L '"~,11."~.,c '"U
--<fJ -{",f)c/"J-1m ro >,Ir1r-~".........r-,m.S?r.3:~J,'.;'
O·:,E;:orz .......0 0
",(/)..'."1'~I ','
V1
N,,..'
;.
,.'
, ,
.,'oJ.
ot.1
...:..
"........'.~.;
:..(':,'~,'
•....'
"
...',':.','....,..~.
..,I:-
f
i,
•
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
....
WASHINGTON
IN THE MATTER OF THE'ESTATE OF
.............J..9..;m.!2..$.s s.t..Q.C,'k..,.ing.,.
(State full name of d.(~ent)
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.Inheritancean!l Est!1te~ax Act of 1961.)
}
AFFiDAVI'l'1m'on Behalf of Trustee.r<1ade
.......................d~because of death of one of
life tenants,Dorothy M.
Late of yt~~.h:~r.?:g~(?P.:County :@~JtIDt~Babes (Miller),7/31166.
See petition for audit of trustee's::t:.~~::::~:::~a~-:-.::J"account at No.107 of 1967,O.c•
.......~h:C?!.Tl:9.:.~:!:J..~AP.:q~.J:'..~.C?q,g.t.t.9..r...P.:~..y .fQr J.9.m.~.$."..,W .•.,,.S.t.QQ,k;i,.P.:g".'r.r1.l.§t.~.~.,,~r
of the estate of the above-named decedent being duly sworn,depose S and say S
Decedent'dJed ...........Augus.t..2,1916.,..,
(Month)(lIay)
....,:J!IX:.f testate leaving a last will,copy of which is hereto attached.}
(Year)L i~~X
Name and address of attorney or}
other authorized representative to
WhOM all correspondence should be
mailed.
Thoma 8".,..La ,Anderson,..,..,,.,,",.
1026 Washington Trust Bldg.,
Washihgtoh,Pa •...'15301
That as such t;:!,t.t.o.r.ne.y.deponent is familiar with the affairs of said estate and the property con-
(Ex"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--
That the contents of said safe deposit box or boxes are itemized under Schedules of this
reulrn,with the exception of the following,for the reasons hereinafter set forth:
,-';,"
..~
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 part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,'in ~ont~mplation of decede~t's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent natur®arding 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 copy
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or ,jointly,by the,will,deed,or other instrument of another,
with a copy of the instrument cre~t!ng such power attached to the schernlle.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,·real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instrt~ents effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time ~f'".death;taxes accrued charge.able for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,·
have been carried forward and properly registered in the Smmnary.
_:;::::;nds:::o~e.:~~~:§:~.~~aY of .~_,_~~__
(E~···············~5····.;':'.'~~r--l<~~g~f;;;~~~;;;~j~-~~~:_----_·'~···~~AA~y··~~·~go~~n·§;~a·~·~..s·~ta..·~·~~Sl~.~.~~.~...~....;.~THE ,E C,YARD,Notary P~Jic •or '1'1 w na w:;J
.'WMhlilgton WlIshlftgton Co.PI..NOTE:·Re~r~~~~~idavit make sure all blank spaces ln the affidavit and schedules annexed are
filled in w~~Jt1~tr 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 busine~s,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-34 (1-64)
COMMONWEALTH OF PENNS~,VANIA
DEPARTMENT OF REVENUE ,~
BUR'EAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
-REAL PROPERTY
~*"~~'.~'.,.,
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at deoth of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule liE".Property hr-ld by
theclecedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located in the Commo!."wealth of Pennsylvania should be
described by lot and black 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 upon each parcel at death
of decedent.Taxes,assessments,acciued Interest on mortgages,etc.,are
to be listed on Schedule "Fro and must not be deducted from this schedule.
1.Four-sevenths undivided interest
in real estate held in trust under will
of decedent by James W.Stocking,sub-
stituted trustee,for benefit of Dorothy
M.Babes,formerly Miller,who died
7/31/66,to wit:Lot of ground situate in
Fourth Ward,Washington,Penn'a.,bounded
on north by lot of Washington Trust
Buildings,Inc.,and on the south by lot
of A.B.Caldwell Estate.Fronting 40'
more or less on the easterly side of Main
Street,and extending back of uniform
width approximately 225'(formerly 240').
Improved with old 5-story brick business
building under lease to Maboy,Inc.(Lang)
Stack,et ale For source of title see
deed of Alexander M.Brown per Ex~.to
original Stocking Trustee,Washington
Trust Company,dated November 1,1919,
Deed Book 475,page 104,reciting as
purchase price of the whole $85,000.00,
at which figure the building is carried
as a whole on the books of the trust
estate.1966 assessed value of the whole
for county purposes was $60,780.00
Estimated value of the 4/7th
(1 )(2)(3)/
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTION
DECEDENT'S MARKET VALUE (Do not write
DEATH In th Is space)
75,000.00 .~.~~..'"
I •
.'
Insert this totol opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the lost page of this return.
75,000.00
icc"".
COMMONWEALTH OF ~~NSYLVANIA
,TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,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 anyundistributed
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
VALUE
ESTIMATED
MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.Four-sevenths of cash corpus of trust
estate at death of Dorothy M.Babes,
life tenant,as shown in Sch.A.of
trustee's account pending in Orphans
Court at No.107 of 1967,o.C.,
the 4/7ths of $16,252.73
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 9,287.2
,,-,
GUmIO\'\;?\LTIl UF PF~NSYLV..1.NH.
T1UN~FFI\INHEHITANCE TAX
rms InENT DECEDENT
SCHEDULE "C"
T!L\NSF'ErtS
(1)Din necedent,within two years of death,make any transfer of any material part 2:'his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)__
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (incluning a spouse)in joint ownership?(Answer yes or 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)_-_-_
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_-_-_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others --=-=-------------------------------'-----_--
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
because of a reserven power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_
(9)If the answer to (8)above is in the ~ffirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent ann others?
(Answer yes or no)__
NOTE 1:The answers to these questions should be supported by affidavit by the attenriing 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 prcperty
transferred,it's fair market value at nate 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
None
DESCRIPTION MARKET VALUE
(Estimated)
0.00
DF..PT.VALUATION
(Op.pt.Only)
Insert this tot,l!.l op[lositp."Transfers",Schedule "C"in the
"As Reporterl"column on the last page of this return.
u.uu
~ReC-38"
COMMONWEALTH Of PENNSYLVANIA
TRA.NSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
o.
i
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with 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-awners to
the decedent.._.._.-
Description of Property,Date of Acquisition,Name I unit percentage Estate DEPARTMENT VALUATION
Address and Relationship of Co-Owners,and PIace I Va.lue Share Valuation CAUTION-D(l not I'irHe
of Record of Instrument,where Real Estate.!In This Space.
Value of Value of
Entire Decedent's
Property Interest
None O.OD
II
I
I I
I
Insert this total opposite "Jointly Owned Property",Schedule "E"0.00
in the "As Reported"column on the last page of this return.
>-'
RCC-37 (12-63)
n):lt:\1l1:'\\\"E:\I.TII OF I'E;,\:,\SYYl.:\NlA
TH..\NSFER 1:\IIEHlTA!\CE TAX
RESIDENT DECEDE!\T
SCHEDULE "D"
BENEFICIARIES
·..
\
h
.-RELATIONSHIPBENEFICIARIESANDADDRESSES(If step-children or SURVIVED 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
Washington Hospital,
lrfashington,Pa.
Principal beneficiary 4/7 less bequests
Various minor legatees to b9
paid from 4/7th See wilr'-
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
.V'"
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
(Executor-Administrator
must complete "As
Reported"column #1.)
.,.•
..
>-j ""d ~....ro roll'....ll'::3 '"......'"0.....::3 '"t:Jroll'..............0
'"'0""d ro........o ....."0 '<ro....~
>-j
ll'X~co
tr1
'".....ll'.....ro
C1....o'"'"
Year .
P.oJ THE
!No.Will
Administration
,.James S.Stocking
Deceased
Late of .Washington
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of Washington.
en
C~~~j>-!..-.....-.....-...!:l:l
Ul Ul en ~
()()()?'"?'"?'"~~'
q ~,,~
~~
-00 -00 -00:$?::'-:N ::.::?:
:.:N :
:--J :
-00-00-00
'-J
:-...0 IJl.-:::-:..ow.,,-
:N:O '"
:00:0 ~-.
0:-..J:O ro .-...:.~
0:NO :4-
O--JO ~........-
-00-00-00-00-00-00
Thomas L.Anderson
~.
K~:
.'\\:
.~
.~
: .>-~~;
o '-\~-..~.I"'\.(;:1':>~-'0 ...._.~:3:"'"~_.:,:Q.:::l~..(;:~.CJ-=."
.'
,.~,~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
September 3,1969
Daniel B.Kanell,District Inheritance
Tax Supervisor
Inheritance Tax Division
244 Washington Trust Building
Washington,Pennsylvania 15301
Re:Estate of James S.Stocking
Washington County
Date of Death:8/2/16
Dear Mr.Kanell:
Reference is made to your letter of July 31,1969 concerning the
Commonwealth's right to re-appraise and assess tax upon the remainder in-
terest of a trust created under the will of the above-named decedent which
is now passing to Washington Hospital by reason of the death of the life
tenant,Dorothy M.Babes,on July 31,1966.
To determine the Commonwealth's right to inheritance tax on a re-
mainder interest it is essential to ascertain,(a)if,'a tax return was filed
at the time of the death of the'original decedent,who died August 2,1916,
disclosing all assets in the estate,including the trust property;(b)if
the Commonwealth did in fact file an appraisement at the time of the death
of the original decedent and (c)if a reservation was contained in the
Commonwealth's appraisement,if any such appraisement was filed,to appraise
and assess tax on any property which may thereafter pass to collateral heirs.
In the instant case,unless there is an appraisement filed of
record which does not contain a reservation,the remainder interest now
passing to Washington Hospital should be re-appraised as of the date of
death of the life tenant and tax assessed at the rate applicable to the
beneficiary in 1916.
Very truly yours,
~~~~
Robert L.Schrift,Asst.
Inheritance Tax Division
RLS/fw
For:William S.Brandamore,Director
Bureau of County Collections
r -,.,"
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
WASHINGTON,PENNSYLVANIA
July 15,1969
MR.JOSEPH F.SHAM..~Y,CHIEF
INHERITANCE TAX DIVISION
DUREAUOF COUNTY COLLECTIONS
DOEHNE BUILDING
HARRISBURG,PENNSYLVANIA 17127
Estate of Jas.$..StockinG
Washington County
Date of death August 2,1916
Dear Mr.Shamy:
Attached are audit'papers and the liill of the subject decedent.
The question arises between the Attorneys and the Court relative
to the tax due and whether or not the Estate should be reappraised.
The Life Tenant of 4-7th of the Estate died and the Remainder interest
no,w,~,0,es,'to Washingt,~n Hospital.Although;W~sh:i.ngton Hospital is
nowtfharity Exemptlncb was not the case when trust fund was establish-ed.",
Please advise if tax is due and if the Estate should be reappraised
as of date of death of Life Tenant.
Thank you.
DBK/lcd Very truly yours.
,
D.Bo tKanel1 ,District
Inheritance Tax Supervisor
,r j
.4 ...
'\
•I
,-..
,'
In Re:
/
....
J'
t';
.IN YOUR REPLY PLEA.&:
'REFER TO
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING (~F APPRAISEMENT
Estate of .,-AMES_,-'-'_'__8_,_S_T_O_OK_l_N_G _
_______"_18_.'_fl_',':i_N_GTO_'·_.•_N County _File No._
Real Estate _--'-7......S,..r:.,.....OOO....'...·,....•...,OO....·_
Personal Property 9~,_2_~~1_._2~1_
Transfers -'-~_...............-
Total ---:..__---84-..:....:.:....2_~...::7~._2..:.;1_~.
~).
fpe ar Mr.Anderson I
f .You.are hereby notified that the .''.'".ortg1nalappra~sement ~n the estate of James S.Stoekirii~has been filed8~nt~eofi~ce of 6~e Register of Wills qf Waahliigton
tCountyon.p.r ,19 •Said appraisement reflects the
(following valuations:
l:tr
I'~As to such tax that is paid within three months from date ~f
fdeath,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 (6%)percent per annum is charged.r .•
Any party in interest who is aggrieved by an appraisement may
therefrom as provided by law.!
August 2,1916 -1
'..
bf,appeal
~l~.:11"<.:
tl --rrl~
f"Date -+-__S_e.:...pt-,-em_b-:-er_·_l~§L'_1....:.9_6...:..'__.......
I
f
L
!,DATE OF DE!'l'H:-
Title
'",~,-..-r;.
-'~
APPRAISER /
Ii~.
Note:This is not a bill.
\
RCC-39 (S-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of STOCKING,JAMES
(Last Name)(First Name)
S.
(Initial)
DATE OF DEATH 8-2-11:_6_FILE NO.~.J-t'l-IOtf(,
REPORT OF INHERITANCE TAX APPRAISER
VALUE AS REAPPRAISED
$-------+---
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
the Register of Wills,for proper reason,
TAX
~'f7 Q~.ANCE TAX PPRAISER
S
7 27
___County,Pennsylvania,do respect-
ept as to those items where a greater or
eater or lesser amount represents the sum
unty of W_a_s_h_in-=g_to_n _
perty as reported in the foregoing return at
"A","B","C",and "E".
RAISEDa00
87 27
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the Co
Pennsylvania,do respectfully report that I have appraised the real and personal pro
the values set forth opposite each item in the last column to the right in Schedules
Dated:09-16-69 A,1&E0~-02-16
REPORT OF THE REGISTER OF WILL
I,the undersigned duly elected Register of Wills in and for
fully report that I have allowed deductions in the amounts claimed by deponent,exc
lesser amount is set forth in the last column to the right in Schedule "F",which gr
allowed as a deduction.
Dated:
INVENTORY VALUE AS REPORTED VALUE AS.;PP
Real Property (Schedule A)$(),VUU vu $7·-~OO
Personal Property (Schedule B)9.287 27 9.2
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS 84,287 27 84,28
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities ....................$t=ESTATE TAX ASSESSMENTS $
FOR USE OF REGISTER ONLY COMPUTATION OF
Tax on $2%$
Tax on $6%$
Tax on $5%$
Tax on $10%$
Tax on $15%$
Exemptions *
Total Estate
TOTAL TAX $
Less tax previously paid $t=BALANCE $
Less 5%of tax if paid within
3 months after death $
BALANCE OF INHERITANCE TAX DUE $
Add interest at rate of 6%from
to $
AMOUNT OF ESTATE TAX ASSESSED $1=Estate tax paid $
BALANCE DUE $
Add interest at rate of 6%from
to $
TOTAL TAX BALANCE $
PAID $.
FOR USE OF REGISTER ONLY ADjUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by
same should be noted below,with short explanation.
Will
Administration !No.
IN THE
..-
Year
;.--l"
'..."..,
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JA}lliS S.STOCKING
Deceased
(
..
Late of .
County of
WASHINGTON.-.
WASHINGTON "
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
",
.">j-
..
.....
"t
•
,.
,I
FILE NO "..
COUNTY 'W?:.~h.~.~.g~9.!!:.
Fonn RCC-2
"A.'
'.~E~A~TMENTOF RE-fOUE-•
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
..-"
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
,(
September,16,1969
W h'gt.9,James S StockingWhereas,....................................................................~..........................:.....................................................late of .............................9.-.~....m ......n,.................................................
in the County of ....................................J:!.~~ht.ngJ~9.~...............................................................Commonwealth of Pennsylvania,having died on
the .................................2....nd................................................day of ...................~~€;~~.~......................................19}.~..,seized and possessed of an estate
I
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,...........................yf.~.~.~.....Qh9.P:~y......................................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurposes
$
REALTY:
Four-sevenths undivided interest in real estate held in
trust under will of decedent ld by Jrnes W.Stocking,sub-
stituted trustee,for benefit of Borothy M.Babes.See
Deed Book 475,page 104.75,000 00
PERSONALTY:
Four-sevenths of cash corpus of trust estate at death
of Dorothy M.Babes,life tenant,as shown in Sch.A.of
trustee's accoun t pending in Orphans Court at No.107
"
of 1967 o.c.9.287 27
.
Total 84,287 27
,
fonn:v:~hb::::~:,w~~~4~~a~o~e~~~~~:~~~~~=se~i~~~~I
!.-Z Appraiser
...............................,..............'.................................................................................................................
~~:::~)...................................•Penna.I
I
WASHINGTON .....................,..."...,[OU;tlIYO
'
i>-J f~.-L
~
...
RESIDENT INHERITANCE Tf'\~APPRAISEMENTr.]""'''''D '::>/').r.~.',.....__f u."..PI'!
Estate of
1 .c 5••j
f""'~~'-l..\.);)~!.'H·\PI','orr,"'1 (.-.r ,:".J t""",'~.'i
....JAl':1ES....S.•....STOCKING .';...<il u~(-r'iiiLLS...................................••..•.....•....................
Deceased.
Late of
WASHINGTON
~f Re!1lh,.81U..t-~~¥~.~:3~:I;.?:I;.~=..Apprais~Docket Vor!.........:g...8..:.?1..~.~:¥
Page,No,..
Filed in Register's OfJice,..e~P~..~.:L..9.L..J9f>.9...
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,;..
Wrote abo.ut Appra.isement,..
.Appeal f,.om Appraisement,..
Entered and charged,.
1
<0~
~~I
~.,:
~
~
~
f'r
"
"!
Form RC C·10 SUPPLEMENTAL
OFFiCE OF THE
REGISTER OF WILLS
AND AGENT OF THE COMMONWEALTH
COLLATERAL INHERITANCE
-STATEMENT OF DEBTS
AND DEDUCTIONS·
)Taxable At 5%
DEDUCTIONS ALLOWED IN
396.00-THE SUM OF $ .
10-7-69Dm~~;::;;
r Register of Wills,Agent
SWORN AND SUBSCRIBED BEFORE ME THIS DAY 01'
--------------,,,_-
ESTATE OF JAMES s.ST·OCKING LATE OF WASHINGTON
10-7-69 DATE OF DEATH 8-2-16OATEOFFILINGAPPRAISEMENT
DATE NO.OF NAME OF PAVEE .REMARKS AMOUNTVOUCH""
SUPPLEMENTAL
RenAirs to CemeterY lot 300 00
Court CoSts at Audit 96 00
TOTAL 396 00
"
...
,
,
-
I
,
,
,
I
COMMONWEALTH OF PENNSYLVANIA }
___s.:
COUNTY OF
I.HEREBV CERTIFY,THAT.TO THE BEaT OF
....v KNOWL.EDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E SfATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES 0.-
ADMINISTRATION SUBMITTED TO THE ESTATE OF L"~~CllAeE.D'A.DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.f.
,(A r{/j t-(,~(L.S.)
~