HomeMy WebLinkAboutOC1969-1210 - ESTATE OF IAMSI
i\ffi~auit (@f 1fxrrutnr ®r i\bministratnr
~tatr nf Jruusglnauta. t ss:
C!lnuuty nf 'lllasltiugtnu \
Personally before me, the undersigned authority, a. ............... NQ.t~XY. ... ~Y.tl.U..~ ............................. in and for said
County and State, appeared ........................ M«x.t.b.a .... lam§. ... }t;.!Y. .................................................................... who, being duly
sworn according to law, deposes and says that she is the executor ~of the estate of
.......... MARX ... Ut ..... l~ ................................................................................. deceased, that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of.. ...... ~X ... M ...... l.AMS .................................. ,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each
item made by the above named Executor ~'i"~ ---~~-
Sworn and subscribed before me this ..... ~~· ~r~ , :t;/d 7
day of.~ ......... P.:~~~mPJ:"£r .. f;J, .... 19 ... -;'*" ~~~~ .,s· ~ .. "(~-:-:! .. ~ ...... :-: i~~~u~ ...... -···-···~..dl.~ .. ,_J:,d~l~.;;;;;:~~-INSTRUCTIONS
1. An invei1tory must be filed ~1thin 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
lfnurntnry auil .2\p.praisrm.rnt of the goods and chattels, rights and credits which
were of ................ ~X. .. N.r. ... J~ ................................................. Jate of ..... ;.~.~ .... ~.!.~.Y.. ... ~E ... ~~~.~~.~~.~~~.? ............................ .
Washington County, Pa., taken and made in conformity with the above affidavit.
DATE OF DEATH~ September 30th, 1969 DOLLARS CENTS
PERSONAL PROPERTY
Checking Account -Pittsburgh National Bank, Washington Office 226 00
Savings Account -Pittsburgh National Bank, Washington Office
Acct. No. 4777 34,126 18
REAL ESTATE
NONE
T 0 T A L ----------------18
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Inventory and Appraisement
IN THE EST ATE OF
......... :: ................. MAR.Y ... M.. ... l.Al1.S ..................................... .. '.
Filed ....... Jl.e.~.emb.er ................................... , 19 ... 6.9. ..
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The First and Final Account of MARTHA lAMS ELY, Executrix of the
Last Will and Testament of MARY M. lAMS, Deceased, late of the City
• . of~Washington; Washingtori.County, Pennsylvania.'
·•
The Accountant is charged as follows:
PRINCIPAL PERSONALTY
To Amount of Inventory & Appraisement
Blue Cross -Refund
Department of Public Instruction-Final RetiremenPcheck
To correct error in balance in Checking Account as listed
in Inventory
INCOME PERSONALTY
Interest, Savings Account
PRINCIPAL REALTY
NONE
INCOME REALTY
NONE
$34,352.18
8.30
216.67
.32
642.11
TOTAL CHARGES --------------------$35,219.58
The Accountant claims credit as follows:
PRINCIPAL PERSONALTY
Administrative Expenses, Preferred Debts, and
Other Debts & Taxes, as set forth in SCHEDULE "A" $ 9,628.70
TOTAL CREDITS---~----------------$ 9,628.70
BALANCE FOR DISTRIBUTION --------------------------------------------------$25,590.88
.',
S C H E D U L E "A"
ADMINISTRATIVE EXPENSES:
James R. Donaldson
10-22-69 Russell Marino, Register
10-29-69 Wash. Co. Reports
10-29-69 Observer-Reporter
12-1-69 Russell Marino, Register
12-29-69 Edith L. Dague, Notary
12-29-69 Russell Marino, Register
4-16-70 Russell Marino, Register
Martha lams Ely
James R. Donaldson
Russell Marino, Register
PREFERRED DEBTS:
10-24-69 Mrs. Catherine VanVoorhes
10-24-69 Mrs. Pauline Spangler
10-24-69 Mrs. Mary Trifaro
10-27-69 Piatt Funeral Home
11-10-69 D. McCarrell.Dunbar, .M. D.
'·.,_ \: ...
11-14-69 Jerold Ruben, M. D.
OTHER DEBTS~ TAXES:
12-29-69 Russell Marino, Agent
3-3-70 Internal Revenue Service
5-20-70 Simon White's Sons
12-12-69 First United Methodist Church
Costs Advanced:
Letters & Short Certificate $ 19.50
Advertising Letters
Advertising Letters
1 Short Certificate
Affidavits
Filing Inventory
1 Short Certificate
Executrix's Commission
Attorney's Fee
Filing Account
Nursing
Nursing
Nursing
Funeral
. Professional Services ~ i. 'f
Professional Services
14.00
14.00
1.00
2.00
3.00
1.00
On acc't. Transfer Inheritance Tax
Estate Income Tax
Marker
Pledge -Balance
$ 54.50
1,760.93
1,760.00
16.00
180.00
60.00
120.00
1,692.78
133.00
30.00
3,610.00
6.49
140.00
65.00
T 0 TAL-----------$9,628.70
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Observer -Reporter
WASHINGTON, PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of 16 May, 1929,
P. L. 1784, a;s amended.
Commonwealth of Pennsylvania, County of Washington, SS: . . . . . . . . . . . . - ---.· ~ ··
Personally appear·ed before me, a Notary Public in and for said County ' :ExECUTRrx1s NOTICEl-. • h d S C an . 'Estate of MARY M" IA~S de-and State, ______ R+..~-----~f ____________ ~----·---?.~----····-----··---·------· who being duly s•worn ceased, late of the City orwashing·
ton, •Washington Count;)', Penna. , according to law, deposes and says that he is the ____ S.e_G_X:_~_:t_~_:r;_y ______________ • bLett~. rs t Tt e. s. tha.!irrgnt'arby,y~.l!Pgon.• tthed
f th Ob P bl" h" C n 1 · t· d "t • a ove es a e avm een·, ran e o e server u IS mg ompany, a ..-·ennsy varna corpora wn, an 1 s · • to the"undersigne'&l!j tice\:;is hereby
agent in this behalf; that the said Company is. the owner and publisher of ·given-;-:~o thos~~iiiqelft_!!l\rt!ji!'reto to'
the Observer-Reporter succ•essor to The Washington Observer established make, tm'!'ed~at~ pay~el).t,·, and to ' · . . ' · 5 those · havmg clarms or-•demands to September 18, 1871, and The Washmgton Reporter, established August 1 , present them for settlement.
1808, a daily newspape-r of general circulation, printed and publis-hed and ... MARTHA IAMS·:.ELY
having its place of busines•s at Washington, Washington County, Pennsyl-44 S<Juth · Lincoln Street
vania, where it or its predecessors have been established and publish-ed _ Washmg~~~c~t~~a. 15301
continuous-ly for more than six months prior to the publica;tion of the notice JAMES R. DONALDSON
h-ereto attached; tha;t the printed notice or advertisement hereto attached Attorney .
is a copy of an official advertisement official notice legal notice or legal 614 ":'ashmgton Trust Bldg. . ' • Washmgton, Penna. 15301 adve:rtis·ement, exactly as prmted or published in the 0b£terver-Reporter in 69256-THURS. at
its regular editions on the following date or dates; ----------------------------·cr·------------------··------··Q_c.JQQ_~_r. ____ ~_Q_,_N.9.Y~-~P.-~_!_ ___ ?. ____ ~~-?: .... ~.~-?.-.. --~-~~----------------
that neither th!e affiant nor the Observer Publishing Company is interested
in the subject matter of s·aid notice or advertising and that all of the all~ga
tions• of this affidavit as to the time, place and character of publication
are true. .. ................. ./12:ktUL<;f.~
Sworn to and subsc~efore m~ this.J.3 .... day of .... N2Y~~l?..~.~-1969 ···········~{.,?!£~~~
WASHINGTON, WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6, 1972
/
W~hington County Reports.
Washington, Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16, 1929,
P. L. 1784 Sec. S, paragraphs ( S) 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 officia~ 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 \Vashington 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:
....... Q.c:to.be.r .... 3o., .... ~.9.6.9 ......................................... .
....... .N.w.emb.e.r .... 6., ..... l~ ........ t9..9.9. .......................... .
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the
:~·=~M~~:::&::K.;~
~~~ Ed1tor
Sworn to and s scribed before me this ----------....-
..... ~.3:th.7day of .............. No:v.embel: ........... , 19 .... ~9. ...... .
~~-----" • >
........ L.~ .... t!;~.~
Notary Public
KATHERHJE C. NICHOLAS, tlotary P~bliG __
Washington, Washington Co., Pa. . . ·
My Commission Expires
November 1, 1973
Estate Notices
The Register of WiJls 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.
• • • • • • • • • • • • • • • • •
lAMS, MARY M., Dec'd.
Late of the City of Washington, Washington County, Penna.
Executrix: Martha lams Ely, 44 S. Lincoln St., Washington, Pa., 15301
Attorney: James R. Donaldson, 614
Washington Trust Bldg., Washington, Penna. 15301 •'
STATE OF PEN NSYLV AN lA,
WASHINGTON COUNTY, ~ SS:
The within named Accountant being duly sworn according to law, depose sand say s that the above account
as stated is true and correct as.. ................ ~.l:-~ ................... verily believe.
Sworn and subscribed before me this ........ 2.9.t..h ..... .
day of ......... :.,.J..~~~---····························· 19.Jq ..... .
----~~----X:---W7c~---------------
.-:::: c . EDI.TH · L DAGUE, Notary Pullllo
---Wasll'f.l\fl'JIIPtwlrsM'Rgl\lR9f!lllult9~1Jfll Pa.
· . M:r cNibmrsslon ·aplru-'6far."2lr, fen'"n
Warshington County, ss:
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I do certify that I have given legal notice ·to all persons
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 . ./z..3~.7{)--::_320 ......... .
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Witness my hand and official •seal this .... ....L./~---·····
day of--~----------------------:·-------------,-----191_9_ __
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Register of Wills
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The Court is respectfully requested to determine
proper distribution in this estate.
lfn tqt <@r.pqana' C!Inurt . nf llaaqingtnn Q!nunty
In the matter of the Audit of Account in
Estate of MARY M. lAMS No. __ _
TO THE AUDITING JUDGE:
Enter ______ ~m~y ____________ .appearance for ______ ~A~c~c~o~u~n~t~a=n~t~----------------------------------
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.
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No. , 63-69-1210 , 19 __ , A. A.
In re Audit of Account in Estate of
MARY M. lAMS
AUDIT
lfrarripr fnr 1\ppraraurr
FOR
Accountant
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JAMES R. DONAlDSON
Attorney
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PETITION SUR AUDIT
Testate Form j
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
Estate of ... ~Y .. .M~ ... IAMS .................................................. . No .............. Q.~.":.Q.9.":.l.?.l.Q ................................ xnEX
Fiduciary ..... MARTHA .. IAMS ... ELY ............................. .
·················-------~~~~Q..t;r;:;i.~--------------------------------------· Deceased
~~~ ~~~
Decedent's death .... .S.ep.t.em.b.e.:r .. J.O., .. J .. 9.6.9.. ........................ Grant of Letters ...... Q£~.9.1?.~;-___ J__,?_, ___ l-.9..~9.. ........................... .
This is the ........... ¥.~~~~--~~~_}f.~~-~J. .................................. account filed in this estate
If there have been former accounts filed in this estate, list file number or number and term ................................... .
Election to take Date Election Place of;
Under or Against wilL (cross out one) Not Applicable Filed .................................. Record ..... : ....................... .
Name of surviving spouse ........... .V.I?-~-~E-~-~-~---------------------·········-------------------~---------------------------------------: ....................... .
List issue, where material:
. '
Did decedent marry after execution of will? (indicate) nx. No. Any children born after execution of will? (indicate)
~No. If answer yes, name them .......................................................................... ; ..................................................... .
........................................ ~ ........................................... ------·---------............ ---... ---.................................................... -..... ---------------------........ ____ ._ .... -............ -........ -.. --............ ------------.. ----.. .
Leg.atees
MARTHA lAMS ELY
CHARLES A~ ELY
HELEN L~ ELY, now
HELEN E. JOHNSTON
List, if exceptions to above:
If partial intestacy, give facts:
Adeemed:
Relationship
Niece
Nephew
Niece
Revoked:
NONE
NONE
Interest Fiduciary, if deceased or not sui juris
l/3rd RESIDUE
1/3rd RESIDUE
l/3rd RESIDUE
Lapsed: Abated: Give Cause:
Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled
to notice (Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account
and of call of audit? Yes. ~
If any exception give cause: ............................................. .
File copy of Notice
and date of mailing ......... A~g~~J; .. .l.8th., .. l9.1Q ................................................................................. , ....................... ,, ... .
... ._..
Is estate subject to the filing of a Federal Estate Tax Return? ..... ~~---····································:.: ................................... .
Actual payment made on Pennsylvania Tran~fer Inheritance Tax. Amount $ . .3.,.6.10 •. 00 ......................................... .
If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant.. ................... .
--------------------------------------------------------------------------------------------·-----------------------------------------------------------"---------------------------------·
Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts
of such claims; state whether they are admitted to be correct; and whether the claim is denied.
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:
Balance for distribution per account,
Itemize any additional debits not shown by a:::count: $.25.,.590 .. 88 ................ .
Total additional debits (Add) $ .. ~ ... Q ... -: ....................... .
Itemize any additional credits not shown by account:
Notary $ 3.00
·1. .. _,.~-. ._;,_J:,s:~~-·;.·:...-
Total additional credits (Subtract) $ ........ .J.~J)J)____________________ 3. 00
Balance for distribution $~~_,_~~?. .•. ~~: ................ .
If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value);
CASH
' .... '--' : _;~-• _i
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1.--~.,----~--~--~--~--,--------------------------------------~--
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If F ·1 E · I · -d-b P t't' · I f R d· Not Annlicable _ am1 y xempt1on c a1me y e 1 1on, g1ve pace o ecor ·-------------------r-r------------------------------------------------------·------
If Family Exemption is claimed at audit, give name, relationship and basis for Claim: _____________________________________ : _________ _
List any advancement or distribution on account that has been made, and nature and amount of same:
MARTHA lAMS ELY
CHARLES A. ELY
HELEN E. JOHNSTON
$7,000.00
7,000.00
7,000.00
Receipts for advancements filed with Audit 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:
MARTHA lAMS ELY l/3rd residue
CHARLES A. ELY
HELEN E. JOHNSTON
l/3rd residue
l/3rd residue
COUNTY OF WASHINGTON, SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ......... .!'!W9~~L ________________ doth depose and say
that the facts set forth in the foregoing petition are true
to the best oL ..... h.er ___________________ knowledge and belief .
.... .SJiO.t:n _________________________________ to an_d subscribed before
~e this. f~-&ddy' of-··;'·-.S-~P-~-~1;>-~r_.;--7, ______ ::J]_()__
s,gnotu'e of Off,ce'-~~,--i--,L--{i------------
Title of Officer------------------lDinr-t,-1JA1 -----------------------------
\¥asllrngton w. UE, llotar, Pflldlo
Off. -. My Com ·.-' asltfngton Coun 1 ce exp1 res.----·---·----........... rui.sJe~-E-x~r •• --------.• tr •. l!a, .. -----" res r·~r 26 1 --. ' 973
And your petitioner will ever pray, etc.'
~-.......................................... "'!"'"'"' ......... ~ .... !" ~' ··~·· .. -~,. '!'!" .. ~'!'"' .............. ,. ,. .... ,. ..... ,., ... "'"''!' ..
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No. . ............ ~}::·.~?.:-.~?.~Q ........................ xmr
Estate of ..... MAB..Y . .M •.. .I.AMS ..................•.........•
Deceased
Fiduciary ... lfA&'IRA .. IAMS. .. ELY~---···················
...................... E~g~g.t:d~-----~---························
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following, in conformity with Court Rules
adopted effective December 3, 1951, being
rule No. 9: paragraph b-e; and divisions
thereof: shown on pages 23-24.
1. Written praecipes of all Counsel in the
case.
2. Copy of order appointing Guardipn 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 Will.
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.
......... ....IAMES. .. R •.. .UONAIDSON .......................... .
Attorney
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I
IR TD COUIT OF C(JM)II PLIAS 0P WASHIJI;TOII COUIIT1' 1 PEIOISn.VdlA
ESTATI OF
MARY K. lAMS,
Deceased •.
OJtPHAaS ' couaT o IV xs 1011
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.,. 63-69-1210
WASII.C"'II I P!IIIA •• AUGUST 18th,, 1970
! .Q.! .!~!
ROTICE 11 hereby &hen tut the Accouatut, vlloae u.e appear• be1av, hal
filed her Firat aod Fiaal Account, a copy of wbich 11 eacloa .. , to the a~a.e a.-ber;
that said rAccOUDt vi 11 be preaenttld to the Orphaaa' Court for coafir.atioa oa II)II)At 1
AUGUST 31st, 19701 ~d will be audited tbe .,.ek c .... ncia& SIPTEKIEI 14th, 1970.
You .. Y appear if you 10 de•ire at the ti .. of ~it, ~ut it will not be ne-
ceuary for you to do ao, •leu you waat to take exceptioa to the Accouat, or to any
claia wbich baa been prelented, or to preaeat a clai• of your owa.
JAMES R. DOIALD501
614 waahinaton Truat llda.
Washinatoa, Penna.
Attorney
IM&'l'IIA IAIM ILt
lxecutrix
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY. PENNA.
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF
MARY M. lAMS,
Deceased.
BEFORE:
)
)
)
)
)
)
)
No. 1210 of 1969
HEARING ON AUDIT
THE HONORABLE P. VINCENT MARINO. Judge
of the said Court.
APPEARANCES: JAMES R. DONALDSON, ESQ .• of Washington,
Pa .• representing the Accountant.
TIME:.. Wednesday. September 16, 1970._ at 10:00 o'clocb
A. M .• EDST.
THE COURT: Number 1210 of 1969, the estate of Mary M. lam •
deceased. The Executrix is Martha lams Ely and the attorney is
James R. Donaldson. Mr. Donaldson?
MR • DONALDSON: May it please the Court, I have all the necessary
papers in _this audit. There are no unpaid creditors. Certain advancE-
ments were made to the three heirs and receipts for the advancemer ts
are attached to the audit papers.
THE COURT: Is there anyone else in Court interested in this
decedent's estate?
( NO RESPONSE )
/f
,)
ff'HE COURT: · The audit of this account is ordered closed by the
Court.
( AUDIT CLOSED )
~ z ~ 1 hereby '-!CrUf7 that the Pl"'l.leedlags attd eriaecwe Sf'e ~ontat.oed .J > m -~ fully anJ accurately in the notes taken by-me vn the h-ea1·~ or the; above
II.
i ~ cause~ and t.1at tbls eaP9ls a correct tranacrlpt of tbo aame.
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ESTATE OF No. 6 3-69-1210
Mary M. Iams,
deceased.
In the matter ofth~:-_F_J._· r_s_t_a_n_d __ F_i_na_l_
Account of Martha Iams Ely
Executrix
ADJUDICATION AND DECREE
October :7 ~ 70 And now '-.J , 19 __ , this matter came on for hearing,
audit and distribution at this session and testimony taken; and thereupon, upon due consideration
thereof ~5 btf8~nc.e. for distribution in the hands of the Accountant is determined to be
$ , .oo . 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
sec. reg. or an appeal be taken herefrom sec. leg.
SCHEDULE OF DISTRIBUTION
Balance per account _________________ _
Additional credit asked at audit
Balance _____________________ _
Deduct Clerk's Costs & Receip·--------------
Attorney __ ____::J...;;;a;.:;;;m:;.;;e...;;;s;..._R~·:........;.D;...o;..;;n~a;;;.;l;:;..d;;.;;s;;..o;;.;n;;;;.... ________ _
Russell Marino, Agent, transfer inheritance tax,
Martha Iams Elv' niece, 1/3 residue,
be taken by the accountant for funds
amount of $7000.00 advanced prior to
tion by the Court,
Charles A. Ely, nephew, 1/3 residue,
be taken b~ the accountant for funds
amount of $7000.00 advanced prior to
tion by the Court,
credit to
in the
distribu-
credit to
in the
distribu-
Helen E. Johnson, niece, 1/3 residue, credit 1D
be taken bx the accountant for funds in the
amount of ~7000.00 advanced prior to distribu-
tion by the Court,
41.00
8367.82
$25,590.8
$25,546.88
.;;<S'" !97 I 1 . 'II. oo
-_.._
No balance
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IN RE:
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
{ .'".
ESTATE OF
)
(
)
(
NO. 63-69-1210
MARY M. lAMS,
Deceased.
RECEIPT AND REFUNDING AGREEMENT
The undersigned hereby acknowledges to have received from MARTHA lAMS ELY,
Executrix of the above estate, the sum of $ 7,000.00 on account
of my distributive share in said estate, and I hereby agree to refund to the said
estate all or any portion thereof which may be necessary in the future to dis-
charge any liabilities of the estate and to return the same to the personal re-
presentativ_e in the event that it is determined by the Orphans' Court for any
reason that I am not entitled to the same.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ___ __..._
day of ---~Juu:!.:!luv;.,.._ ...:!1=..5.~--__ , 19 _ _,7L.,}O"---
WITNESS:
--~~-_...:;.J;,~(~~ha_r,_..le--=s tf::;..::.._;,. ~..,._t ....... ~(J:-· +-------__ (SEAL)
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\
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, .PENNSYLVANIA
I
/
IN RE:
ESTATE OF
MARY M. IAMS ,
Deceased.
ORPHANS' COURT DIVISION
)
(
)
(
NO. 63-69-1210
RECEIPT AND REFUNDING AGREEMENT
The undersigned hereby acknowledges to have received from MARTHA lAMS ELY,
Executrix of the above estate, the sum of $ 7,000.00 on account
of my distributive share in said estate, and I hereby agree to refund to the said ·
estate all or any portion thereof which may be necessary in the future to dis-
charge any liabilities of the estate and to return the same to the personal re-
presentative in the event that it is determined by the Orphans' Court for any
reason that I am not entitled to the same.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ----~~)jl~~-
day of __ __,Juuult.;tY~-----' 19 70
WITNESS:
/
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
IN RE:
ESTATE OF
MARY M. lAMS ,
Deceased.
ORPHANS' COURT DIVISION
(
)
(
)
(
NO. 63-69-1210
RECEIPT AND REFUNDING AGREEMENT
The undersigned hereby acknowledges to have received from MARTHA· lAMS ELY,
Executrix of the above estate, the sum of $7,000.00 on account
of my distributive share in said estate, and I hereby agree to refund to the said
)
· estate all or any portion thereof which may be necessary in the future to dis-
charge any liabilities of the estate and to return the same to the personal re-
presentative in the event 1that it is determined by the Orphans' Court for any
reason that I am not entitled to the same.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this --~3~~-----
day of ___ w.J.klu.&.lY:t----------' 19 70
'YHTNESS:
'·
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IN THE COURT.OF COMMON PLEAS OF
WASHINGTON COUNTY., PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 63-69-1210
ESTATE OF
MARY M. lAMS,
Deceased.
RECEIPTS
::""": ::;.-;::.J
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JAMES R. DONALDSON
ATTORNEY AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA
--,
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-------------------------c---,.=---------
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· _·. ~tt . tlt~ C!!nurt nf :-C!!nuuunu Jl~nli nf: Jllltt.54iug:!ntt = C!!nurtty,
· · .;~ · . ·. Ji~uusylnnuin, · ~rp4n~s~ C!!nud -iittisinu ·
: ·: 'ESTATE 'OF ..
~Iary. M. lams,~
deceased.
• .. t .
-No. 6)-69,;;.1210.
'Fir's t and Fins 1
In the matter of the,_' ---------
•"\. ·, . .
Account of· Martha· I ems Ely
'·;:Executrix .
. ADJUDICATION'·AND ·oECREE
. · ', · . .· Oc tobex-· · ··. · 30 · · 7. 0 · · ' ·· · · · ~ · . ' . And now . . . .--. . . ' . I 19 ___ . _,I this matter came qnJor hearing,
audit and distribution 01t this s_ession and testimony taken; ana thereupon, upon du·e consideration r t~er~of ~~ ~~n5~_ for dis'f.ribution in !1the 'harid_s .. of the Accountant is' determin-ed. to be $~ !I' --:p ·~~ • . · --~--and the(at!icotbht is accordingly confirmed; and it is <;>rdered, a_qju~gecfland .~e7ree~ that tl'i:e said balanccll b~~id~put by thE;! Accountant in ac_cordancewith ._the 1 scre~uleEof-dJ~tnbutJon here~ att~che_d a~p ~-d~-part hereof, unless e.xceptlon_s_·-h~re•to be filed I· sef·~~~eg . .g~ an.ot~ppeal be takffn heref~om se~,. 1~@ ·~ .
1
,:· · __ . . . . . . . _ _ .. ; _ .
I ~ . , . .-·,.,..\
...... ' .. -~ "'
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_ .···.· . ·1 i ~ ·. !13· ~~ 'S/By --~~e Court
r I . .. . ' II. ;· ', r . p. v •• M.; rin.o. ~: . j,l ' : t ~~ . . . . SCHEDUL :.0; ~ISTRIB~TION. , ~ ..
. Bala~~ce per account· · ~ ·1J · $:5_ .. ;-~-~90 • 8~~...-. ' I . .. . . ' I ~--II' ~f..-·"~ ·. .-1 A~ 11 tion~l credit asked dit ... ,J, · 3.00 . . ·'
' ' \ ·, ' BC:11ance~ ·~"" . ·· ·
. · . Deduct Cle~k's Costs & Receipl::o..,.;. _______ __;_ ____ _:_
. >
At<tomey_· ___ J~am,...;. __ e,...;.~""'----~'"'7. ~n_o_n_a..;..l....:..d_s_on ______ ....;.·~-....;.....;..,_, __ ----~~-
. ~ ... ' .. -.t-• • • " .• ~ ·~ . . .
}tuss.ell ~arino,· fl.gent, ·transfer·-inheritance tax,
,•'. '
. Martha ·.rams F.lJ~---niece, .·1/J.resid\le, c~edit to
· · be taken by the accountant for ·funds. in ·the · ·
. amount of $7000.00 advartced prior to distribu-
. tion by the Court, · · 1, • •
,.~ . -..
.. Charles f1~ Ely~ nephew,· 1/3 residtte, ·_credit to ..
' be taken by the accountant for funds· in the ···
l;lmount of $7000.00 advanced _prior. t,o distribu-
,. _ tion by the Court, · t, · .. 8367.82 . ' .
; '
·Helen E. Johnson, ~ieee·; '1/3 residue,. credi t'to E<fEIPT AT,. CHED.·
be. taken. bl the' acqountent .for fundc,s ~n ttie ... : 'i . ,-' : ·• ' '( ••
amount of 'P7000.00 advanced prior. _to dis tr+bu-.. "' . · , . , · ·
tion by the Court, . -· ' · 8367.82 " .
· _,No balano e
' • .
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' .
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
. ORPHANS 1 COURT DIVISION
ESTATE OF
MARY M. IAMS,
Deceased.
)
( .
)
NO. 63-69-1210
R E C E I P T
KNOW ALL MEN BY THESE PRESENTS, that I, MARTHA IAMS ELY,
do hereby acknowledge to have received from MARTHA ~AMS ELY, Executrix
of the Estate of MARY M. lAMS,
Deceased, the sum of-----EIGHT THOUSAND 'THREE HUNDRED SIXTY-SEVEN & 82/100
($8,367.82) DOLLARS, (which sum includes ~,n adva}lcement of $7,000.00)
including therein my share, if any, in the real estate held in kind and distributed
as such at the appraised value, all as awarded to me under Decree of the Orphans'
Court Division of Washington County, dated October 30, 1970, at the above number
and year; and I do hereby authorize and empower the Register of Wills in and for said
County to enter and file this Receipt.
IN WITNESS WHEREOF, I have hereunto set my hand and seal at washingtori,
__ ....:P:-..;e::.:n::.:n:::s'-~y"-=1=.::v.:::a::.:n:=i.::::a _____ , this 25th day of ___ J.;;..a_n_u_a...;r;.::;y ______ , 19 70
0{n~~~~A~ rt a ams . . .
. .
""''' .. \..
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS 1 COURT DIVISION
ESTATE OF
MARY M. lAMS,
Deceased.
)
(
)
NO. 63-69-1210
R E C E I . P T
KNOW ALL MEN BY THESE PRESENTS, that I, CHARLES A. ELY;
do hereby acknowledge to have received from MARTHA lAMS ELY, Executrix
of the Estate of MARY M. lAMS,
Deceased, the sum of --------EIGHT THOUSAND THREE HUNDRED SIXTY-SEVEN & 82/100 ----
($8,367.82) DOLLARS, (which sum includes ~p advaJlcement of $7,000.00)
including therein my share, if any, in the real estate held in kind and distributed
as such at the appraised value, all as awarded to me under Decree of the Orphans'
Court Division of Washington County, dated October 30, 1970, at the above number
and year; and I do hereby authorize and empower the Register of Wills in and for said
County to enter and file this Receipt.
('
IN WITNESS WHEREOF, I have hereunto set my hand and seal at ~ 3 () (() ldf/4 S"r
-------------~~~· "(C~~~a~r"r~e~s-TA~.~~~rr.y~)~·-~---~--~--· __________ (SEAL)
WITNESS : . () _
' Ota..tu ~--:J~
.. . . '
IN THE COURT OF COMMON PLEAS OF WASHINGTON C<?UNTY, PENNSYLVANIA
ORPHANS 1 COURT DIVISION
ESTATE OF
MARY M. lAMS;
Deceased.
)
(
)
NO. 63-69-1210
R E C E I P T
KNOW ALL MEN BY THESE PRESENTS, that I, HELEN L. ELY, now HELEN E. JOHNSTON,
do hereby acknowledge to have received from MARTHA ~AMS ELY, Executrix
of the Estate of MARY M. lAMS,
Deceased,· the sum of------EIGHT THOUSAND THREE HUN>RED SIXTY-SEVEN & 82/100
($8,367.82} DOLLARS, (which sum includes ~n adv,ncement of $7,000.00)
including therein my share, if any, in the real estate held in kind and distributed
as such at the appraised value, all as awarded to me under Decree of the Orphans'
Court Division of Washington County, dated October 30, 1970, at the above number
and year; and I do hereby authorize and empower the Register of Wills in and for said
County to enter and file this Receipt.
IN WITNESS WHEREOF, I have hereunto set my hand and seal at Washington.·
.....;;P;.,.;e..;.n..;.n..;.s.:...y.;;;lv..;..a;;;.n...;.i;;;.a _______ , this 26th day of ____ J_a_n_u_a_r ... Y _____ , 19 71
WITNESS:
"2J:hn?<L ~.
/
Form RCC-33 COMMONWEALTH OF PENNSYL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
ltESIDENT DECEDENT COUNTY OF .. W. ... A ... ~ .... R .. l ... N ... G. ... 'r ... O ... N .......................... .
UtPoRTANT: 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, un!ess an extension is granted by the Secretary of Revenue. (Section 703 of
theJnl:lerit~nce __ ~nd~E_f?t!ite _Tax A.ct of lQ!)l.)
IN THE MATTER OF THE·ESTATE OF } · lAMS AFFIDAVIT OF .......................... ~! .... ~.~ ............................................................. _ ..... : ..................................................... ,................. EXECUTBi.X
(State fuiJ name of decedent)
Late of ..... ;.~-~ ..... 9..~-~Y.. .... ~-~----~~-~-~~~&-~-~~-'--~~-~-~-~~-&-~-~Ibounty ~
St~Jte of ........ P.e.nns.y_l:va.P.i.~----·········-----------------·--··.,.--------·---------------}
. . ss:
County of W:~.f:l-~-~-~g;_C?~---·······--·························------------·---·····-------·----·
.................... MARTHA .... IAMS ... ELY.~-----······--·--·····------···············: .................. ------·-··················-····-························· ................. Eueuti.iX
of the estate of tbe above-named decedent being duly sworn, depose S and sayS
Decedent· dJed ................. S .. ~p_!;~I.l(b.~~---,:}._Qt:;l:l
(Month)
....... , 19 ..... §., ....... ,f testate -leaving a last will, copy of which is hereto attached. _}
(Hay)_ (Y,..r) L ~XUX,X:
.. JAMES .. R •.. DONALDSON .. Name and address of attorney or}
other author~zed representative to
whom all correspondence should be_
mailed.
614 washington .. Trus.t. Bldg., :Washington, Penna •.... 153.0.1 ............. .
That as such ...... ~~~~.9-ti.i.~ .................. depotiQnt is familiar with the affairs of said estate and the property con-
(Jl:xecutor-Administrator) 1
stituting the-assets thereof and their fair market value.
That at the time of death there w~s 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 followina':~
i ..
INSTITUTION RELATIONCSHIP OF JOINT NAME AND ADDRESS OF BANK OR OTHER THIS SAFE DEPOSIT BOX RENTED
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT --
N 0 N E
---
.. -.
That the contents of s,aid safe depos! t box or boxes are i temi.zed under Schedules ___ of this
return, with the exception of the following, for the reasons hereinafter set forth:
That Sc.hedule A· attached· !1ereto an(;l made part hereof sets forth full v and in' detail all the
real property in the Commonwealth of Pennsylvwnia of which decedent died having an interest therein. It
also sets forth the mortgage encumbrances upQp 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 8 attached hereto and !llade 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, d~~-~o the last
interest day prior to decedent's death in the case of savings banks, and to the date of deceden-t's death
\• ' ·. in all other cases; all bonds, postal savings, treasury certificates or notes and oth,e-r evidence of in-
debtedness of the United States to the decedent; all obligations, whether by statute or agreement they
are designated as tax free, ofthe United States, or any.s~ate,;or•.polltical sub~i\Cision thereof, or of
any foreign country, which are pwned at the time of death;'~l'alll weii:ririg apparel, jewelry, silverware, pic-
tures, books, works of art, household furniture, horses, carriages, automobiles, bo~ts, and any and all
other personal chattels of whatsoever kind or nature, leftbydecedent, together wit!'!,, f.~~ fairly estimated
market value thereof; all bonds and mortga~tes held by decedent and of a11 claims due and owing decedent
at the time of death, and all promissory notes or other instruments in writing for th~ payment of money
of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face
value and estimated fair market va!ue 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 polici-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 interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death, with the market
value thereof at such time.
In the case of securities of close or family corporations, the values reported are as far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the· date of death. The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business, and in support of the value of such interest there is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.· It should also set forth in itemized form, together 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 contemplation of decedent'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 transfe~ee 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 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, annul tants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property, real and per-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing and unpaid at time of .. ' ' death; taxes 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 Summary.
Subscribed and sworn to before me this ................................ . ~~~~::~~~ _:_-_:=~
(Street Number)
............. W..B.:.~.h.~~.S-~9..!1.~ .... ~~!1~~-~---·.!_?.g,_Q.!. ................................ .
(City or Town and State)
................ ~ ....... 2.9..th ............ , ... day of .... D.ec.emb.e): ........................... 19 ..... 6.9. .. .
........ :: .............. ~ .. ~o.',t.J~I~ ............... ,.,,,,,,.,,,, ...... ,.,, ...................... ,,. _, :: N·l' EDITH L DAGUE, Jfotarr Milt
: Washington, Wuhlngtoa County, Pa.
My Commission Expires Mar. 28, 1978
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-34 (1-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
#RANSFER INHERITANCE TAX
RESIDENT DECEDENT
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.
The real property located In the Commonwealth of Pennsylvania should be (1) (2) (3)
described by lot and block number, street and street number, together with DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title; If a farm state number of a-FOR YEAR OF ESTIMATED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEATH In this spoce) to be listed on Schedule "F" and must not be deducted from this schedule.
NONE
Insert this total opposite "real property", Schedule "A" in the X X X X X NONE
"As Reported" column on the last page of this return.
'
RCC-35
COMMONWEALTH OF PENNSYLVANIA
.TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent, at the time of his death. Property owned by the decedent jointly with another or others
must be listed under Schedule "E", Intangible 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 or or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule • .
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No. List and describe fully VALUE MARKET VALUE (Do not write in
this space)
Checking Account -Pittsburgh National Bank,
226.001:) v Washington Office ~ Savings Account -Pittsburgh National Bank, /
Washington Office ~ Acct. No. 4777 34,126.18 ~
~
/ ~ .
Insert this total opposite "Personal Property", Schedule "B" in X X $34,352.18
the "As Reported" column on the last page of this return. I
RCC-.36
, CO\f'lfON11'EALTH OF PENN SYLVAN I A.
TIUNSFER INHERITANCE TAX .;
~~SIDENT DECEDENT
SCHEDULE "C"
TRANSFEilS
(1) Did decedent, within two years of death, make any transfer of any material part of his estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) ___ n_o ____ _
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no) 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) 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 tht• 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) 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 Ao) --~n~o~----
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was sub,ject to change,
because of a reserved 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) __ ~n=o~------
(9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no) __________ __
NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM DESCRIPTION
NONE
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MARI\ET VALUE
(Estimated)
NONE
DEPT. VALUATION
(Dept. Only)
RCC-3.8
-C:CMMONWEI\LTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRtTCTIONS: 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-owners to
the decedent.
Description of Property, Date of Acquisition, Name!
Address and Relationship of Co-Owners, and Place I
of Record of Instrument, where Real Estate. !
NONE
Unit
Value
percentage
Share
Estate
Valuation
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
NONE
Value of
Decedent's
Interest
j . ~ .,4. ' ··•l.' ' J,j.: ' !I. " ~. t ~.t.·
f, ~· '" ·IIi!
(
h
• 1 • r•~
ftCC .... 37 (12 .. 63)
COM.MONWEALTH OF P~!'!!NS¥YJ-."-NIA TRA.N~FER INHERITANC~ TA-X IHi1~lD~NT DECEDENT . . '
·-·
B}i1NEFICIARIES ANP ADPRESSES St~te full names and addresses of all who
av~ ~P interest, vested, contin~ent or other
wise, in estate)
MARTHA lAMS ELY ..
44 South Lincoln Street ..
Washington, Penna. 15301
CHARLES A. ELY
630 West 168th St.
New York. N. Y. 10032
HELEN L. ELY, now
HELEN E. JOHNSTON
203 East Hallam Ave.
washington Penna • 15301
..
.. ..
. .
-
-··
. '
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP
(If step-children or SURVIVED DATE INTEREST OF
illegitimate children DECEDENT OF BENEFICIARY
are involved, set STATE YES IN ESTATE
forth this fact.) OR NO BIRTH
Niece ve~ Residuary Legatee
Nephew Yes Residuary Legatee
Niece Yes Residuary Legatee
n~ppn~nt further says that ~11 the above-named beneficiaries are living at this time except below:
NANI~ DATE OF DEATH RESIDENCE
Will
~ ! No. Year .................. .
D< THE
~IA TIER OF THE APPRAISEMENT
OF THE
ESTATE OF
.. ~¥ .. ~L.~ .....
Deceased
Late of the .. City .. o£ .. Washington ............... .
County of Washington .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL ... ~ ' ~ 'J ' ·'
r ' 7J : t ' ?. (J r· ··-. )
t.'•r<") I') r--
t ..... , · .. __ .jl I
6·· j-,-_""'-~ ,-~~ I • . ;_,.. :·-o· .? ~ "\ :::-·;
r ~: ~ ""' r-L.") .,. •
(./) ..
vJ
('..,:)
(Executor-Administrator
must complete "As
Reported" column #1.)
0 .... 0 "' "' ...,
"" >< "" cr' ~
t'%:1 "' r+
"" r+ (1)
~ ~
:w ~ .. :w VI N • ,_.
00
~~
-~·
~· ·~ -~
·~ "'-...
~.
..., "'tf !:X' .... (1) (1)
"" .... e:.. ::I "' "' 0
(;" ::I "'tf .... e:.. ....
"' 0
"'tf "0 (1) .... .... 0 ~ "0 (1) .... r+ '<
en c: ~ ~ > !:X' w en en -<
(") (")
?" ?" ?"
0 ~ > : ~ ;: ........ ........ ........
-0 ~ ~ ~
: I =w . > :.J:--:1 : ·W "' =o=w :o ::z:, . 'VI. ..-...
:I ~N :a .g -: =• o-: =..... ....
:00 (t c..
-0~-GF.'~
~~
·~ .l-j
·~· ' -~
> or.
t:l
rt_ 8"t--J ...,_
~
::1 r. c..
• -.
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENUE'
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION IN YOUR REPLY PLEA8E
REP'IER TO 38-18-1
NOTICE OF FILING OF APPRAISEMENT
MAHTHA lAMS ELY
In Re: Estate of ______ M_M.'-. _Y_M;:.;._IAM__;;__S _______ _
_____ __:..:.WA::..:;S:=;.;H:.::I:=N;;:G:...:TO=N-----County -File No. 63-69-1210
Dear Mr. Ely:
You are hereby notified that the original
appraisement in the estate of ~~v M. lams .
has been filed in the office of the Register of Wills qf Washington
County on January 8 , 19....2.0. Said appraisement reflects the
following valuations:
Real Estate ---'-------,=-=--,--=-=-....,...,..---
Personal Property ___ ~3~4~,~3~5'-2~·~1;:.;8;__ ___
Transfers __________ ~~~~~~---
Total _____________ ~3~4~,3~5~R~·~l~8 ____ _
As to such tax that is paid within three months.from date of
death, a five (5%) percent discount is allowable. As to any tax that
remains unpaid after one year from date of 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 _____ ~J~an~uar~y~8~·~1~9~7~0'-------Si~ned Q;J. £ ~:4, ~~~ R_
Title W.R. CHANEY, CHIE~PPRAJSER
DATE OF DEATH: September ~0, 1969
Note: This is not a bill.
j
, C·C·39 (!lo•6S)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
t::state of IAMS'
(Last Name)
MARY
(First Name)
SUMMARY
M._· --------DATE OF DEATH.._.!9_-~30.:...--=6~9 __ FILE NO.
(Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
63-69-1210
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".
Dated: 01-08-70 ----~0=9~-3~~-6~9--------
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
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$ 34.352 I 18 $ 34.352 18
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $---------------4---2%
Tax on $ -------------..,.---6%
Tax on $ ------------+--5%
Tax on $------------4--10%
Tax on $ ----------+-~ 151lh
'34.'352 18 34,352 18
COMPUTATION OF TAX
$ ______________ ~----
$ ___________ 4----
$---------4----$ ____________ ~--
$ ________ -4----
VALUE AS REAPPRAISED
$ ____________ 4----
Exemptions *
Total Estate __________ -1----
TOTAL TAX $-----------~--
(*) 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 $=====:::::::==
Add interest at rate of 6% from
-------to -------
AMOUNT OF ESTATE TAX ASSESSED $----------+--
Estate tax paid $ __________ ___,~ __ __
BALANCE DUE $--------~----
Add interest at rate of 6% from
----------~10--------$----------~----
TOTAL TAX BALANCE $ ---------+---
PAID $----------~---
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason,
same should be noted below, with short explanation.
Will
Administration ! No.
IN THE
Year
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
~lOOCIX MARY M. lAMS
Deceased
Late of. WASHINGTON ...
County of . WA$H INGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
....
Fonn RCC-2
• .. COMMONWEALTH OF PENNSYLVANIA DATE .................. cl.§P..P.:~.:r.Y. .... $..! ...... J.:.9.f..9 .. . ..................
. DEPARTMENT OF REVENUE .. . ' •· -RESIDENT INHERITANCE TAX COUNTY ....................... w.~.~h.~~g~_9l!. .......... ljiDREAU OF COUNTY COLLECTIONS .....................
HARRISBURG, PENNA. 17 12 7 APPRAISEMENT FILE NO. . ...................... ?.2.:..?.9.::.~?.~_.9. ................................
Whereas, ..................................... J1g .. r.y.: ... M .•..... J.am.s. ..................................................................... late of ................................. W.9:.~.@.D.gt.Qn. .........................................
in the County of ....................................... -w.9.-.~h.;!;;ng"t.9.D. ............................................................... Commonwealth of Pennsylvania, having died on
the ............................. ?..9 .... ~~················································· day of ....................... ~.~P~.~~ .. ~~ ........................ 19 .... 9.2 .. , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, .......................... !!.~.~.~ .... .Q~.~.~Y ..................................................................... , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement I Description of Aaset Made for Inheritance Values Tax Purpoaea
$
PERSONALTY:
Checking Account -Pittsburgh National Bank,
Washington Office 226.00
Savings Account -Pittsburgh National Bank_,
Washington Office :H~zl26.18
34,352.18 34,352 18
I
Total 34,352 18
'
I
form~;vi~hb~: ::lt;,:.w<>rJl ~1"-r~ ~~: ~:; .~~~~~ t~·5~ti~1~~~
Appraiser ·p········1····:····li .. '"~ ;;;;;;;;·· s;;;;;; ·······················································
................... a... .. ,:.V..~t.<\ ............ ·(p;;;; ·o;;;;;························· .................. , Penna.
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..................................... M-ARY. ... M.~ ..... JAM$ ..
Deceased.
Late of
WASHINGTON
Date of Death, .... ~.I?..Pt~.l:?.~.~ .. ~9.1. ..... ~.9.9.9. ............. ..
Appraiseme11t Docket Vol., ...................... .3.8 ..................... ..
Page, ....... 18~1.. ....................... No. .. .. 9.?..:::-.~9.:-::1.?.~.9 ....... .
Filed in Register's Office, .. ~.a.J.:!..l:l~~Y.: .... ??. .... J979.
Amount of tax due, $ ................................................................... .
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,
Wrote abo,ut Appra-isement,
Appeal ft'om Appraisement,
Entered and charged,
1'
J(!
/
Form RC C-10 (,. .. { DEDUCTIONS ALLOWED IN j
C o' Z,,JO
...
r ., .. OFFICE OF TH€ THE SUM OF ............ $ ... .
REGISTER OF WILLS
WASHINGTON OF---------COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS, W b v t .... _____ '1?.: t1-70
AND AGENT OF THE COMMONWEALTH ~f1;-11J
ESTATE OF MARY M. lAMS LATE oF __ ~t~h~e~C~i~t~v~o~-f:-W~a=s~h=i~n~g~t~o~n~---------
DATE OF FILING APPRAISEMENT 12-29-69 DATE OF DEATH SeEtember 302 1969
DATE NO. OF NAM&: OF PAYEE REMARKS AMOUNT VOUCH5'Jit
10-22-69 ~us sell Marino, Register Letters & Short Certificate 19 50
10-29-69 Wash. Co. Reports !Advertising Letters 14 00
10-29-69 pbserver-Reporter Advertising Letters 14 00
12-1-69 !Russell Marino, Register 1 Short Certificate 1 00
12-29-69 !Edith L. Dague !Affidavits 2 00
12-29-69 Russell Marino. Register Filing Inventory 3 00
4-16-/ZO Russell Marino, Register 1 Short Certificate 1 00
!Martha lams Ely Executrix's Commission 1,760 93
James R. Donaldson Attorney's Fee 1,760 00
Russell Marino. Register Filing Account 16 00
10-24-69 IMrs. Catherine VanVoorhes Nursing 180 00
10-24-69 Mrs. Pauline Spangler Nursing 60 00
10-24-69 Mrs. Mary Trifaro Nursing 120 00
10 27-69 Piatt Funeral Home Funeral 1,692 78
11· 10-69 D.McCarrell Dunbar. M. D. Professional Services 133 00
11· 14-69 Jerold Ruben. M. D. Professional Services 30 00
3 3-70 Internal Revenue Service 1969 Income Tax 6 49
5· 20-70 Simon White's Sons Marker 140 00
12· 12-69 First United Methodist Church Pledge -Balance 65 00
Edith L. Dague Notary 3 00
( L/1 AA..J4.._ (t A t~J A VLA LA ~ II "{_,/LA/t u) L{( ou_ -
I
TOTAL -----------------y:tJ ~ V~1 /U
COMMONWEALTH OF PENNSYLVANIA }as: COUNTY OF WASHINGTON
I, Martha rams Ely HEREBY CERTIFY, THAT. TO THE BE.T OF
MY kNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSQ OP'
ADMINISTRATION SUBMITTED TO THE ESTATE OF MARY M1 LAMS . D<eEAS£0, •• o•ouCTo+ INHERITANCE TAX PURPOSES.
/~ 4--SWORN AND SUBSCRIBED I!IEFORE ME THIS
~~o).~g'
DAY OP' (Martha rams Ely) ~.,, b ~..;) .. _JJJ__
I!.GUE Notary publiC
EDITH l. 0 ' ton County, Pa.
'Washington, wasbi~g Mar. 26, 1973
My commission Exp res
-1
.-·'
, ... --
J
~----------------------------,.--------...,.-----..,-------;;-----:-----~~~-~ -~ --~ -
• RCC-4 (8-68)
~~~~~~~~~~~~~~~~~~~~~
....... LINWEALTH OF PENNSYLVANIA
~ ' ~ ;... .,r /j ~ , DEPARTMENT OF REVENUE;~. .
NO. A 0 51 2 a 3 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX
RECEIVED THREE THOUSAND SIX HUNDRED TEN and nohoo - - - -
representing Pen~sylvania Inheritance or
Estate Tax due from the following estate:
· dollars
~iartha lams Ely, Excr.
From:~~~~~~~~~~~~~~~~~~~--~---------------------------lml
2%Tax on $ __________ "'----------Ifill
6%Tax on $ _________ _ $--------10
15% Tax on $
Date of Payment __ ....:D::c.e.::...=.c-=e-=m:::.::b::..ce::.:r=---..:::2c.:::9'-l-~-=-9-=6-=9----; %Tax on $ __________ $ _________ _
Name of Decedent ____ 1>_1A_R_Y_l>_1_. _I_A_l>_IS ___ ----i
County _____ W_7A_S_H_I_N_JG_T_O_N ______ ---1
Remarks:
NOTE: To be delivered to taxpayer
S E A L
38-18-1
Estate Tax, Act of
May 7, 1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
dot~ of death
Plus interest at the rate of
__ %from--,--------
to ____________ _
TOTAL AMOUNT PAID
Received by
NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the
tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth
not be precluded or prevented from hereafter assessing additional inheritance tax at the death
life tenant or tenant for years whenever it appears that such additional tax may be legally due
collectible for atsoever.
$ _______ _
$ __ ~3"-J,'--"'8=0'-"0'-'-.-""0-""0-
190.00 $ _________ _
3,610.00