HomeMy WebLinkAboutOC1970-0076 - ESTATE OF DANIEL-.~----------~~.-----------------------------------~I
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~PETITION SU R AU DIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form j
Estate of ~.~.'F.~h~P.~.~l~l --.
Deceased
N 63-70-760 .
Fiduciary...J~.~~.~...~.~..~.\'fuJ~!?,....~~.~~yJQ.'F......
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Date of December 14,1969 Date of J 22 1970
Decedent's death Grant of Letters ~~~~!.X ~.
This is the J.:!-.'F.~.t.~~.~.JJ~.?L ~~~.:account filed in this estate.,;,
If there have been former accounts Wed in this estate,list file number or number and term...J'~.Q~...~p"p.l.i~.a.Rle.
Election to take NONE
Under or Against will.(cross out one)
Date Election •Place of;
Filed ~~.~...~p'pJ?:-.~~J?~~..Record ,.~Q.t;..,~.P.pJ.t~.~1?l e.
Name of surviving spouse SP-QJ.,1.~~PX'.~9.~~.~~.~.~9 J;.h~g.~~~.9J~Xl."!;.!:.
List is.sue,where material:Not material.
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
~.No.If answer yes,name them NQ.t appli.c..ab.l~.•.....:.
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Leg.atees
Norma White
Lillian Daniel
Relationship
Daughter
Granddaughter
Interest
Specific
Specific
Fiduciary,if deceased or not sui juris
Not applicable.
Not applicable.
List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause:
No exceptions.
,a~J If partial intestacy,give facts:Not applicable.
Notice to interested parties.Have all parties,having either vested or contingent in'terests 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.Eee
If any exception give cause:NQ exc.ep.tiD.n.•~,..
••:~~c~~;eo~f~~~I~ng P.~~.~m9.~.t:2,~...l9..z0 ,,.
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'-'Is estate subject to the filing of a Federal Estate Tax Return?NQ.t .
,Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $~~lJ3.~.J!.!:~p.gl~.J).y
Lillian Daniel,one of the legatees.
If the Will makes any portion of estate supject to a life-estate,give name and birth date of life tenant .
,.,..
..................................................N'9.t ~pp.!.:t,~~.1?.;t,..~!".
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
NONE
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-I
quiring adjudication,and a statement of any other facts deemed necessary for the prepara'tion of the adjudication:
NONE
Balance for distribution per account,
Itemize any additional debits not shown by account:$~.l.??f!!..??.
the two
4,121.44
$...~:+.~~~~~.~......".......
Total additional debi~s (Add)$.Q.,.QQ .
Itemize'any additional credits not shown by account:
Payment made on account of Transfer
InhEritance Tax $lmmXmm $133.34
Paid by Lillian Danie1,one of the 1egatees.lt was agreed by
legatees that costs would be divided,one-third 133.34 '
Total additional credits (Subtract)to be assumed by the $mm .
granddaughter and two-thirds to be assumed by ..
'Balance for distribution the daughter.
,
If balance for distribution is not in cash,list each item held in kind,giving appraised'Value (or distribution Value)·
The only asset in this estate consits of real estate,having a common lot with
two houses thereon,the eight room frame house being valued at $5,000.00.and
the four room,frame house being valued at $2,000.00.This matter is taken
up below in"the suggested distribution•
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If Family Exemption claimed by Petition,give place of Record:N9.t ~p.p.lJ~.l~p.l~.'!.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:..NQ:t a-p-p~i.c.ab~e .•..........
List any advancement or distribution on account that has been made,and nature and amount of same:
NONE
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 proRortions:The balance consists only of real estate,the expenses having been paid by the
specific devisees from their own funds.Decedent's will,evidently prepared by
a local Justice of the Peace,in item second,gives her daughter,Norma White,
property and an eight room frame house and the granddaughter,Lillian Daniel,part
of the same lot with a four room house on it.Lot 15 in the Sauters Plan happens
to be a large onw,but the property owned by the decedent lends itself readily for
natural division in that there is a small stream ,named Robbs Run,flowing througt
the property.The large eight room house,devised to the daughter,Norma White,
is on the Northeasterly side of this run and the front of said property faces on
Spring Street;the part of the property on which the four room house is located is
built on the portion of the lot being the Southwesterly portion and faces partly
on Spring Street and partly on Robbs Run Road,now known as North Avenue Extension.
The legatees have had the property surveyed and it is suggested that the
description shall be as follows:
a To the daughter,Norma White:
ALL that certain lot or piece of ground situate in Robinson Twp.,Washington
Co.,Pa.,a portion of Lot No.15,Section A of the J.D.Sauters Plan of Lots,more
particularly described as follows:
BEGINNING AT A POINT ON THE Northwesterly side of Spring Street on the
dividing line between lot herein conveyed and the Southwesterly corner of Lot No.
16 in said plan;thence South 55°45'West,along the Southwesterly border of
Spring Street,a distance of 85 feet to the center line of a stream of water known
as Robbs Run;thence along the center line of said Robbs Run,North 47°30'West,
a distance of 100 feet to a point in the center line of said Robbs Run;thence
still by the course of said Robbs Run,North 55·39'West,a distance of 107.43
feet to a point in the center line of said run;thence North 53°45'East,along
line of land now or late ,of Mrs.Josephine Tornabene,a distance of 115 feet to a
point on the Southwesterly line of Lot No.16 in said plan;thence by the South-
westerly boundary of Lot No.16,South 43°30'East,a distance of 200.0 feet to a
point,the place of beginning:erected thereon an eight room frame house.
COUNTY OF WASHINGTON,55:
oe COMMONWEALTH OF PENNSYLVANlA.~
And your petitioner will ever pray,etc.
The above named Fiduciary or representative thereof,
being duly l?W9.'!=:~doth depose and say
that the facts set forth in the foregoing petition are true
to the best of J}.:h~knowledge and belief,
..................~"_O'J:.O'...,~nd subscribed before
me this.2tLdOY"Of JJ .....~~-j)..7.Q...~at···.-51~·'k~··,·--··----·····----·
Signature of Off,cer~~d....~a.rt
T" I f Off'Notary Publi,c ....6-••.•..•...•.•••••....••••....••...•••......•..••...••.................•.....•••....It e 0 Icer .
. .~)?II i £~44iA !\lA i#@"l..;:n __.
Office exPlres··..·..~?fi·t E8P-·····;·....···.111i!~",_,~'"~.",i3 SANDRA l.STEWAR1;f'101A'RY·~tl'BtlC..•..•·•..••••••••••••..•..•..•..•..·•..•.
.------,.'~.McDONALD BOROUGH
.,,',4,,-..::,,,WASHINGTON COUNTY
MY CPMMISSION EXPIRES FEB.23,1972
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No.§.~.::70-76....-_---____ __ ___.
Estate of.JJeX,'tha Daniel........--_--_..-----_..-_••_o.•__"'__~..
Deceased __
Fiduciary...J.gm§§.__~_!_••Wh;i,..~~_,._-~~~_~Y.t:_9r
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£;.PETITION SUR AUDIT
FROM WHERE'DECE'DENT LEFT A WILL
..-;;,Coun~el of Fiduciary will submit herewith the
followihg,in con'formity withCc;>urt Rules
adopted effective December 3,1951,being
rule N'o.9:'paragraph b-c;and divisions
thereoJ:shown'on pages 23-24.'-.:1.Written'praecipes of all Counsel in the
cQse.J-..2.Copy of orde,r appointing Guardian ad
"litem,if pertinent.
,<'".I3.Copy of Order appointing Trustee ad
Ii.!~m,if pertinent.
4.Pofoof of service of above.
5.La:tters 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 qccount.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
,";9.Signed and itemized el'ecfions if anyrdistributioninkind.OJ
:10.Copy of Federal Estate Tax return if es-
;.tate is subject thereto.
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Attorney.
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CONTINUATION OF SUGGESTED DISTRIBUTION
ESTATE OF BERTHA DANIEL
To the granddaughter,Lillina Daniel:
~~--~ALL that certain lot or piece of ground situate in Robinson
Twp.,Washington Co.,PE!-.,being a portion of Lot No.15,Section
A,in the J.D.Sauters Plan of Lots,bounded and described more
particularly as follows:
BEGINNING at a point at the intersection of Spring Street
with Robbs Run Road,now known as North Avenue Extension;thence
along the Northeasterly side of said Robbs Run Road,North 43°
30'West,a distance of 200.0 feet to a point;thence by line of
land now or late of Josephing Tornabene,North 55-45'East,a
distance of 102.0 feet to a point in the center line of a stream
of water known as Robbs Run;thence by the center line of said
Robbs Run,South 55°39'East,a distance of 107.43 feet to a poi t
in the center of said run;thence continuing alongthe same,South
47°30'East,a distance of 100.0 feet to a point on the North-
westerly side of Spring Street;thence by the Northwesterly side
of Spring Street,South 55°45'West,a distance of 132.0 feet to
a point at the intersection of Spring Street with Robbs Run Road,
the place of beginning:on which lot there is erected a four
room frame house.
Devisees have had prepared a plan of said property showing
the division line along the center line of said water course,
which division is satisfactory to both devisees,said plan of
property,a copy of which is hereto attached,was ordered and
paid for by both specific devisees.
_~_~_.._~__L.....__"'"
ESTATE OF BERTHA DANIEL
James L.White,Executor
No.63-70-76
Please take notice that the Account in the above
oaptioned estate having been filed,said estate will
come up for Audit on Monday,December 14,1970 at
1:30 o'clock,PoM.,Eastern Standard Time,in the
Orphans'Court of Washington County,Pa o,Court House:
Washington,Pennsylvania,at which time you may be
present,if you so desire.
Respectfully,
Joseph C.Ralston
Attorney at Law
118 East Lincoln Avenue
McDonald,Pennsylvania 15057
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Olommouwraltq of {buu5yluauta.t .95:
lIa5qtugtou ClIouuty.~
KNOW ALL :MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the 22nd.day of January A.D.1970 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Bertha Daniel
late of Robinson Township in the County aforesaid,deceased,
(a true copy whereof .is to these presents annexed),was duly admitted to probate;and
James L.White
the Executor in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTA:MENTARY,unto the said
James L.White
committing unto him the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring him
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this twenty-second
day of January
nine hundred and Seventy
"in the year of our Lord one thousand
.~~.
.Register
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59-eS·-Will and TestamentHenryHall,Inc.,Indiana,Pa.
personal.Qr mixed,as follows:
North street.
4 Room frame house looated Part 1.01;J 5,Santerf'l 55 PI,Sec A,
(b)To my granddaughter,LILLIAN DAl~IEL,propertyand
I give,devise and bequeath my property,real,SECOND:
3J,_lillHTHA DAlHEI",of -MW.--nBon TOWl1shjp _
County of-Washingt.olL.and State of Penns-Yy.....l.L-':1I--r a<:l.Jll.L.l.j""'8 _
being of sound mind,memory and unde?"standinrl,do make an.d publish this my last Will and
Testament,hereby revoking and making void all former Wills by me at any time heretofo?'e made.
(a)To my daughter9'NORMA WHITE,property and e Room
frame bouse 1 coated on llot ]5,Santers Pl.,Spring Street.
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Iii __-'F.:....JIL..J,.Ru.SL..1T~:_.....I--"'-direct that all my just debts and funeral expenses
be fully paid and·satisfied,as soon as conveniently may be,after!
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I B~rtha DGniel,being of sound mind.and memory,
do hereby make.publish and declare this,to be my last
Will and Testment,in manner and form ~ereby revoking
any Will or Wjlls here to fore made by maa
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I do hereby make,.constitute c:nd appoint ~JLJA.;:..,I].l'.i..l[E~S--.l.LMi.~WH+.fl.,I.krp:.l;...;E.£r-·_
to be Execut or of this my last Will and Testament__~_
Signed,sealed,published and declared by the above named BT.;RTH A DANTEl,
as and for HER last Will and Testament,in the presence of us,who have here
unto subscribed our names at H1<~R request as witnesses thereto in the presence of
said testatri:z-aruj-of each other.
IN WITNESS WHEREOF,I,BF,RTRA DI\NIEI,,the
TestatRJ.X.a,bove named,have hereunto subscribed my name and affixed my seal,the _
Seventb day of ~ugust in the year of our Lord one thousand nine hundred
Sixty Nine
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HUBERT C.CAPIT.ANI,J~USliC('.of tee Peace
~Jle IS',~b'so.C!\"':\:)../'~i I 'i,I .,,.'4AX5f1.t 'ol.'-'oI1;l,.j,I el_
y Commission Expi s Jan.5,1970
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i\ffi~nuit (@f 'iExrrutnr (@r i\~ministrntnr
~tatr of 'rnn5yluania.~59:
C!tounty of lIa511ington \
Personally before me,the undersigned authority,a ~9..~.~::F..y.?gp.l!9.in and for said
County and State,appeared ~.~~~.~~.~~!.~.~who,being duly
sworn according'to law,deposes and says that he is the executor or administrator of the estate of
.........~.~!.~h~P.~p..~~.L deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of B.~k.tha na.ni~.l ,
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 it B .
.....'..-.:t!..,......J s L,."Wh.ite
ADDITIONAL INSTRU IONS
r 1.An inventory must be filed within 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.
SANDRA l.STEWART.,NOTARY P~8L.1C ,REFERENCE FOR ADDITIONAL COpy
McDONALD "BOROUGH •Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
WASHINGTON COUNTYMYCO"vn,n~.
lIuueutnrg nub l\pprni.5pmeul of the goods and chattels,rights and credits.which
were of ~.~::F..!;h~P..~.Q.:h~l late of ~9..!?!p..~~p.!'.~~.~~!.l?...
Washington County,Pa.,taken and made in conformity with the above affidavit.
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$5,000 00
2.000 00
DOLLARS
REAL PROPERTY:
ALL that certain piece or tract of land situate in the
Township of Robinson,Washington County,Pennsylvania,
bounded and described as follows:
BEGINNING at 4 point in the Center of Valley St.(former1~
designated as Robbs Rd.)at the Southwest corner of lot now
or formerly owned by Areina Gazac;thence by the line of said
lot,North 55°45'East,a distance of 217 ft.to the line of
lot owned now or formerly by Alex Ayers;thence by said line
South 43°30'East,a distance of 200 feet to a Thirty foot
street;thence South 55°45'West,a1ong the line of said
street,a distance of 217 ft.,to a point in the center of said
Robbs Rd.(now Valley St.);thence North 43°30'West,along the
center of said Valley St.,a distance of 139.83 ft.to the
place of beginning;
Erected thereon an eight room frame house valued at
Also erected thereon a four room frame house valued at
CENTS
TOTAL $7,000 00
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Inventory and Appraisement
IN THE ESTATE OF
Bertha Daniel~·i'··········:·····················'·····'''···''·''··'.,
Filed ;,19 .
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Joseph C.Ralston
Attorney at Law
McDonald,Pa.\.~.
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The wif1hin named Accountant being duly sworn according to law',deposeS and say S that the above account
as stated is true and correct as h~verily bel ieve,
Sworn and subscribed before me thiS..;?Zd...
day of _..S.ept.eP.J.b.e.l::_.._19..1.Q .
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SANDRA L STEWART,NOTARY PU8tJ£
McDONALD BOROUGH
WASHINGTON COUNTY
MY COMMISSION EXPIRES FEB.is,191t
Wa1shington County,ss:I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Sta'tute and Rule of Court,as evidenced by proofs
thereof filed to No k.3:::.10.::..7.¥,Q ..
W;~cial 'seal thlsu.3o:"'::uuuuudayaL7CQU'::::TJ;;;;;JL~~
Register of Wills
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WAS HIt,j Gi'ON CO .•PA.
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The Court is respectfu Ily requested to det:ermine
proper distribution in this estate.(J
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF BERTHA DANIEL
NO.63-70-0076
.'FmST AND FINAL ACCOUNT OF JAMES L.WHITE,EXECUTOR
September 4,1970
As per Inventory and Appraisement filed,1$7.000 O(
Accountant takes credit out of the assets of the
estate as follows:
ADMINISTRATION EXPENSES
1970
February 3 Russell Marino,Register
Letters Testamentary $9 50February6WashingtonCountyReports
I Advertising Letters Testamentary 14 00
I February 27 The Record-Outlook,Advertising Letters Testamentary 8 50IMarch3PaulCouderc,Registered Engineer
Survey of real estate 45 00May5SandraL.Stewart,Notary Public
Two notary fees 2 00May8RussellMarino,Register
Filing Inventory and balance on
Letters Testamentary 10 50SeptemberSandraL.Stewart,Notary Public
Two notary fees 2 00SeptemberRussellMarino,Register
Filing Account 16 00SeptemberJamesL.White,Executor
Executor's fee 350 00SeptemberJosephC.Ralston,Esq.
Attorney's fee 350 00June22OakdaleInsuranceCompany
Fire insurance 88 POJuly14M~lco1m Morgan,County Treasurer
I 1970 ~ashington County Tax 14 ~6
I July 29 Bessie McCarty,Tax Collector
1970 Township Tax 18 126 928 172
PREEERRED DEBTS
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1969
December 18 Robinson Run Cemetery
Lot and opening and closing grave 215 PODecember18Rev.Edward DeLair
Honorarium 15 PO1970
January 6 William Rogers,Funeral Director
Funeral expense 1,315 ~O
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ESTATE OF BERTHA DANIEL,DECEASED
1979
January 12 Mercy Hospital
Medical expense 44 00January12Dr.O.Turner
Medical expense 52 00April29GaydosMonumentCompany
i$1 ..816Tombstone17500 50
Total credits claimed by Accountant,1$2.745 22 C
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Balance for distribution,1$4 ..254 78
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EXEClJTOR'S NOTICE
T~state of Bertha Daniel,deceased.
late of Rohinson Township,Washington
County.Penna.
Letters ':restaulentary upon the above
estate having heen granted to the under-
signed,notice is herehy given to those
indehted thereto to make immediate pay-
ment,and to those havng claims or de-
,mands to present them for settlement.I JAMES L.WHITE,Executor,
c/o Perryhighway Hotel,
R.D.6,
Mercer,Pennsylvania.
JOSEPH C.RALSTON,Attorney,
118 l!Jast Lincoln Avenue,
McDonalfi,Pennsylvania 100;;7 37-3t
Affidavit of.Publicatio'n ~
Before me,a Notary Public,personally
appeared Andrew'rr.Eiler
who being duly sworn,deposes and says
that he is the authorized agent of THE
RECORD-OUTLOOK,a weekly newspaper
of general circulation,published at Mc-
Donald,County of Washington,Pennsylva-
nia,and that the notice attached hereto
was published in the regular issue of said
paper of
February J 2,]970
February 19,1970
February 26,1970
and further that the affiant is not inter-
ested in the subject matter of the said 'ad-
vertisement;and that all.of the allegatiollil
of this statement as to time,place,and
character of publication are true.
/?~~/J~Q/.-~
Sworn and subscribed to
this~dayof February
,ba'i-,i,t;'(IA~~
before me
19--12
,Washington County RepQrls.
Washington;Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON}SS.
STATE OF PENNSYLVANIA
Personally appeared before me,a Notary Public in and for said County
and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officiaJI legal periodical for said Washington County,published weekly
hav,ing its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
'COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
............~.~.~~.~.~~.r.....!.?p....J..9........~.2.J...J.9..?.9......
............................................................................................................
Estate Notices
The Register of WiHs has granted
letters,testamentary or of administration,
in the following estates.Notice-is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• ••• • • •••••• ••• ••
DANIEL,BERTHA,Dec'd.
Late of Robinson Township,Wash.ington County,Penna.
Executor:James L.White,c/o Perry-,highway Hotel,R.D.#6,Mercer,Pa.Attorney:Joseph C.Ralston,118 E.Lincoln Ave.,McDonald,Pa.15057
'~---....-
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or adverti~ind that all of the
allegations of this affidavit as t0r>~'~lacfld char r f th~~nf',/
are true.~/~~
Sworn to md ,u"'crib<d b"c:------·--~
,..~.~.~.~day of !:~.~;'.~.~E..r.,19 ?.Q.!..
.......;t{-d.t-I..~."'t!<....lU..~.~L~--'./..._
Notary Public
KATi-!ERIIJE C,NICHOLAS,~P~"
W1shin~ltnn,Was~ington Co.,Pa.r,:y Corr;mlssir,n El:pirell
i,(,ye[']CJf 1,1973
11u tQP'(@rpQuus·monrt of lItIIusQiugtou C!Ionuty
In the matter of the Audit of Account in
.J
Estate of_B_e_r_t_h_a_D_B_n_i_e_l f
TO THE AUDITING JUDGE:
No.63-7,O_-~7.=6 ,19__,A.A.
my James L.White.ExecutorEnter'_--=::.L ---'appearance for'__.::...:=::::.::::..-.=...~....:.::::.:::._=_::::..1~l...-===::...:::.==---_
~~~-ror::December ,19~
N.B.-Counsel ,shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No._63-70-76 ,19__,A.A.
In re Audit of Account in Estate of
Bertha Daniel
AUDIT
'rarripr fur i\ppraraurr
FOR I
.
James L.Whi~e,Execu:t5?r _
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:r-z-or-ol>(l')
Joseph C.Ralston,
Attorney
-,,!£fJ.ifyc 2
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~n t4e Qt.nurt nf Qt.nmmnn 'lens nf lIas4ingtnn Qt.nunty,
Jrnnsylnnnin,@rp4uus'Qt.nurt mittisinn
ESTATE OF No.63-70-76
Bertha Daniel,
deceased.
In the matter of the First and Final
Account of James L.White
Executor
I $4,254.78
133.34\Additional credit asked at audit
SCHEDULE OF DISTRIBUTION
Balance per account 1
ADJUDICATION AND DECREE
And now January ff ,19-.-1!.,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the balance for distribution in ithe hands of the Accountant is determined to be
$IlJ121.44 and the account is accordingly confirmed;and it is ordered,
adjudged and ecreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a pcirt hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
Balance,_$4,121.44
Deduct Clerk's Costs &Receiptsi.....-_
Attorney Joseph C.Ralston
Russell Marino,Clerk O.C.,costs in certifying real
estate to Recorder,
John Mazza,Recorder,costs recording certification
of real estate $7.50
-Costs recording stipulation 10.85
Contribution to maintain assets of estate in kind for
distribution,
Norma White,daughter,specific devise of real estate
as hereinbelow described,held in kind and distributed
as such.See stipulation filed herewith and ordered
recorded with the certification,for
description;survey plot filed herewith,
Lillian Daniel,granddaughter,specific devise of parcel
tofrealestateashereinbelowdescribed,held in kind an
distributed as such at the value as shown.See stipulat on
filed herewith and order recorded with the certification
for description;survey plot filed herewith,
2919.41
$7,000.00
9000•00
$2,000.00
2000.00
No balance
-.....
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and
IZ:
REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF
COUNTY BY THE CLERK OF THE ORPHANS'COURT
BEGINNING AT A POINT ON THE Northwesterly side of Spr'g Street 0 the dividing line
ALL that certain ~ot or piece of ground situate in Rob son Twp.,Washington Co.,Pa.,
a portion of wt No.15,Section A of the J.D.Sauters Plan of !:ets,re particularly
described as follows:
Bertha Daniel,devisor,to Norma White,devisee of all the
interest of the devisor in and to parcel of real estate des
~etween lot herein conveyed and the Southwesterly corner of Lot No.1 in said plan;thence
South 550 45'West,along the Southwesterly border of Sprin Street,distance of 85 feet
to the center line of a stream of water mown as Robbs Rtm;g the cent~r line of
said Robbs Rtm,North 470 30'West a distance of 100 feet t a point'the center line of
said Robbs Rtm;thence still by the course of said Robbs R ,North 5 39'West,a distance
of 107..43 feet to a point in the center line of said run;t 530 45'East,along
line of land now or late of Mrs.Josephine Tornabene,a dis 5 feet to a point on
the Southwesterly line of Lot No.16 in said plan;thence b the Sout westerly botmdary of
wt No.16,South 430 30'East,a distance of 200.0 feet to a point,
beginning:erected thereon an eight room frame house.
Bertha Daniel,devisor,to Lillian Daniel,devisee of all t e right,itle and
interest of the devisor in and to parcel of real estate des ribed,as VIZ:
wts,bounded and
BEGINNING at a point at the intersection of Spring St bbs Rtm Road,now
ALL that certain lot or piece of grotmd situate in Ro 'son Twp.'V'lashington Co.,Pa.,
described more particularly as follows:
known as North Avenue Extension;thence along the Northeas f said Robbs Run Road,
North 430 30'West,a distance of 200.0 feet to a point;t e of land nmv or late
being a portion of wt No.15,Section A,
of Josephine Tornabene,North 550 45'East,a distance of 02.0 feet 0 a point in the
center line of a stream of water known as Robbs Run;thenc by the ce ter line of said
lot there is erected
at the intersection
the center of said
esterly side of
of Spring Street with Robbs Run Road,the place of beginn'
Robbs Run,South 550 39'East,a distance of 107.43 feet t
point on the Northwesterly side of Spring Street;thence b
Spring Street,South 550 45'West,a distance of 132.0 fee
run;thence continuing along the same,South 470 30'East,a distance of 100.0 feet to a
a four room frame house.
CERTIFIED TO'RECORDER:F~B ..4-1 71
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IN THE COUR T OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
TIME:
"IN RE:
ESTATE OF
BERTHA DANIEL,
~Deceased.
~..J>-mzzIIIII.
e BEFORE:
\!lz:tm~
.,:APPEARANCES:!:!ll:I-UI
Q
..Jot§
C:J.,
:I:::N
)
)
)
)No.76 of 1970
)
)
)
HEARING ON AUDIT
THE HONORABLE P.VINCENT MARINO,Judge
of the said Cou rt.
JOSEPH C.RALSTON,ESQ.,of McDonald,Pa.,
repres enting the Acc ountant.
Monday,December 14,1970,at 1:30 o'clock
P.M.,EST .
oj
~THE COURT:Number 76 of 1970,the estate of Bertha Daniel,l-ll:ono~deceased.The Executor is James L.White and the attorney is
l-ll::J8 Joseph C.Ralston.Mr.Ralston is occupied in Arbitration Court
..Jot~at this time.He has filed what he Believes to be all relevant paper...o
in this estate.He says that there are no outstanding claims which
have come to their attention.And that there are no problems for
adjudication by the Court.Is there anyone in Court at this time
interested in the estate of Bertha Daniel,deceased?
(NO RESPONSE)
THE COURT:'lhe audit of this account is ordered closed by the Court.
(A UDIT CLOSED)
~z~..>-UlZZtlDo
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ROo 63-70-76
!STATE OF
BDTRA DANIEL.
DECEASED
rmucIAlty'S lRECZInS AND
RELEASES
-,
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--')-.--r -.•.-0 r-("--::.~:;)
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JOSE PH C.RALSTON
ATTORNEY AT LAW
PROFESSIONAL BUILDING
McDONALD.PENNSYLVANIA
l
IN THE COUllT OF COMMON PLEAS OF WASHINGTON COUNTY,PEHlfSYLVANIA,
.ORPIWfS'COURT DIVISION
ESTATE OF
BJmTBA DANIEL,
DECEASED
)
)
)
)
)'
NO.63-70-76
FIDUCIARY'S RECEIPT AND RELEASE
The undersigned,Norma White,acknowledges to have
received of J_e8 L.White,Executor of the Estate of Bertha
Daniel,Deceased,the specific devise of real estate situate in
Robinson Township,Washington County,PeDnsylvania,bounded and
described more particularly in Decree of Court,held in kind and
distributed as such at the'valuation of $5,000.00 10 full payment
<
of the amount avarded the said Norma WlUte under a Decree of the
Court of Common Pleas of Washington County,PenDsylvania,Orphans
Court Division,eatered January 14,1971.
In consideration thereof,the undersigned hereby
remises,releases,quitclaims and forever discharges the said
James L.White,Executor,of and from all actions,accounts,
reckonings,claims and demands t1hatsoever arising out of the
filing of the first and final account of said Executor in the
Estate of Bertha Daniel,Deceased.
WITNESS the following signature and seal this ~->:.!day
of January,1971.
&1TRESS:
.\~"'t,,~~L
My Commission Expires April 10,1974
laaded By Ameriell"F",j,Celualty C!Is _
r
,,".,,.;....'
IN THE OOuaT or COMMON PLEAS OF WASHIRGTON COUNTY,PENNSYLVANIA,
ORPHANS'COURT DIVISION
ESTATE OF
BERTHA DANIEL,
DECEASED
)
)
)
)
..)
\
rmucwY'S RECEIPT AID RELEASE
The undersigned,Lillian Daniel,acknowledges to have
received of James L.White,Executor of the Estate of Bertha
Daniel,Deceased,the specific devise of real estate situate in
Robinson Tot1Dship,WashingtoD County,PenDsylvania,bounded aDd
described more particularly in Decree of Court.held in kind and
distributed as such at the valuatiOn of $2,000.00 in full payment
of the amDuat awarded the said Lillian Daniel under a Decree of
the Court of Common Pleas of Washington County,Pennsylvania,
Orphans'Court Division,entered January 14,1971.
In consideration thereof,the undersigned hereby
remises,releases,quitclaims and forever discharges the said
James L.White,Executor,of and from all actlons,accounts,
reckonings.claims and demands 't1hatsoever arising out of the
filing of the first and final account of said Executor in the
Estate of Bettha Daniel,Deceased.
WITNlmS the following sipatare and seal this:<~ay
of Jauuary,1971.
WITNESS:
RC C-43 (5-65)
J
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Deportment of Revenue
Bureau of County Collections
26·S.4th Street
Harrisburg,PennsyIvan ia
Dear Sir:
.,
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANC IAL INSTITUTION __...P.......iUoit......t ...shlo&'u...r~qif-l'h~Ni.COla"""t~io.....J3"'a""]....'-.lB;u;i;iw..IlWiik.....------
McDonald Office
ADDRESS MoDonald,Pa.15057
ACCOUNT NO.OF JOINT,Savings 113191
TRUST OR INVESTMENT DEPOSIT .....c ..D··#7J03'1B(X9!"tQS~9B'S)
NAMES ON ACCOUNT
OR INVESTMEN T __--=.::Mr=.=s.:..,.-=8=·e""--=r.....t=h=a'-.=pa....n....i....e.....l.....·......o....r M...rslOL.&..•...A1JJlAJo...rm~.UOlij"'--llllWb.,,··.....1t......e_
~
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR Mrs to Bert.ha Daniel
ADDRESS 428 valIer St.,McDonald,na 15057
DATE OF DEATH December ]4,1969
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR --=.}I=1r:.:s=.-=N=or=ma.............Whuo·....i....t_e _
ADORE SS ------.~~loii!J,j.X'~t_AI__ii!S~t;,......,...,J~g,e6lD~o*nft!al:-.:ll:ed~,~:l'aa-r.-::1~SHOt!"SM7'--------
RELATIONSHIP TO DECEDENT--uO.l;l,a'''IoI~9\ofo1b.~t;o.lil$hliX';.....----------_
DATE DEPOSIT OR INVESTMENT Savings ==May 1,1940 v----;::'?---'
WAS ESTABLISHED Investors May 6,1'6'A
BALANCE,INCLUDING INTEREST Savings:$1,140 ..00 \.-A-'
DUE,AT DATE OF DEATH $ID1'GStO:r:S:~~
:>Jt~J;f~
OFFICIAL NOTICE OF-INHfRITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
<.RCC-134 (1-69)
COMMON-WEALTH OF PENNSYLVANIA
;DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
TO:-:.-_MRS__•_N_ORM_'_~_W_H_I...;.,TE --'-__
NORTH STREET
.Date:F_e_b_r_u_8ry.....:-_'..:.._1_9'l_0 _
WashingtonCounty -_---
McOONALD,PENNSYLVANIA County File No._
Bureau File No._
~e'have received notice that~~~~~~~X~~~~
on December 14 '.19 69,you came into ownership of certain property through~~~XXX
transfer from,t1RS.BERTHA DANIEL,deceased•
•Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and tpe liability for the payment of the inheritance tax due is imposed upon you,as transferee.
I
The property on which tax is hereby assessed consists of:~l)Savings Acct.111.3191,(2)Investor's
C.D.#710.378,held in the PITTSBURGH NATIONAL BANK,McDONALD OFFICE,McDONALD,PENNSYL\ANIA,
in the names of MRS.BERTHA DANIEL or MRS.NORMA \iHITE.Opened (1)May 1,1940,(2)May 6,
1969~Balance as of date of death (1)$1,140.00,(2)$4,710.20.
AMENDED ASSESSMENT
DATE OF ASSESSMENT
!
TAXABLE AMOUNT
LESS;ALLOWED DEBTS
NET TAXABLE AMOUNT•
AMOUNT OF TAX DUE .316 ..81
$--------
I
D If~you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before March 14 19 70 you may deduct a
discount of 5%of the amount of tax due,or 15.84
D T.his tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
t~x,statutory interest at the rate of 6%of the
tox per annum is also due as of *_
19__in the amount of
CTIONS TO TAXPAYERS
ASSESSED BY:_
(Agent for the Commonwealth)
$=================
316.81$
APPRAISED BY:~~...z:.-~~~~:£l,..J:;...&f--
*If the tax is not paid by the above date additional
i!1terest is due at the rate of 6%per annum until
paid
Make ;checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
If you have already paid this tax to an executor,administrator,attorney or other personal representative of"the
decedent for forwarding to the Commonwealth,list"below the date paid,name and address ,of the person to~wh6m,
you mode payment,their official title and·the amount.-~-...,
Dote Paid Nome and Address of Payee Official Title Amount Paid'.N
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidayif,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 •You were personally legally responsible for these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3·These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
REPORT OF REGISTER OF WILLS
Signature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $__..
Date of Approval:__•_
Register of wills
II
•
.RJTTSBURGH N.ATIONAL BANK
McDONALD OFFICE
\-1cDONALD,Pl:-";-";SYI \ANIA
April 30,1970
Pennsylvania Inheritance Tax Dept.
Washington Court House
Washington,Pennsylvania 15301
Att:Mr.Wm.R.Chaney
Re:Bertha Daniel,Deceased
or Mrs.Norma White
Gentlemen:
As per our telephone conversation of yesterday,the following
is an explanation of the accounts in question:
Savings Account No.13191,opened 5/1/40,
joint names as above.
Investor Passbook Savings No.710378,opened
5/6/69,jointly as above.This account was
opened by a transfer of funds in the amount of
¢,:t c:oc::II j:'~-,~r __••;,.,,,c;l',:--("''''un+-,,~('1 '1 0 1.
Although the Investor Passbook is a different type account,
the funds did not leave the bank on May 6,1969.These funds
had actually been accwnulated over a period of years.
Very truly yours,
'-:JCT t'-1-tA./l (;'L/~---e
Robert V.Aiken
Assistant Cashier
•",.(
,.
I '
!:
..
JOSEPH C.RALSTON
;':rTORNE~AT LAW
118 EAST LINCOLN AVENUE
MCDONALD,PENNSYLVANIA IISOlS7
TELEPHONII 826-8Gil
April 23,1970
Commonwealth of Pennsylvania
Department of Revenue
Bureau of County Collections
Inheritance Tax Division
Harrisburg,Pennsylvania
In Re:Estate of Bertha Daniel
Gentlemen:
'1 -desi~'e'---to'~;~te'r -my-"p;~tes-t?on the Appraisement,the
original of which,signed by W.R.Chaney,Inheritance Tax
Appraiser for Washington County,I enclose.The reason for _
this protest isa difference of opinion on joint account
Number 2,as shown in the Appraisement.The original account
was opened May 1,1940 by this mother and daughter,and
remained the same until the banks began offering more interest '
in case of Certificates of Deposit.I have enclosed a copy
of the bank -records,-showing the continuity of the savings
account until the entry of May 6,1969,where with a red
arrow I show the withdrawal on the bank books,the sum of
$4,595.33,which went into a Certificate of Deposit,shown
by another red arrow,to show a deposit on the Certificate
of Deposit of $4,595.33.This sum,with the interest of
$114.87 in November,1969,made the total of $4,710.20,the
amount shown as the balance as of December 14,1969,the date
of death of Bertha Daniel,one of the co-owners.
It is my judgment that the account was not created in
May of 1969,but was really opened jointly back in May of
1940.For this reason we protest the imposition of this
tax on more than one-half of the Certificate of Deposit.
Yours very truly,
~"--~
c.Ralston
JCR:s1m
Enclosures
-,-
I
COMMONWEALTH OF PENNSYLVA-NIA
DEPARTMENT OF REVENUE
BUREAU OF_COUNTY COLLECTIONS
HARRISBURG
17127
June 5,1970
William R.Chaney,Chief Appraiser
Inheritance Tax Division
243-245 Washington Trust Bldg.
Cor.E.Beau &S.Main Sts.
Washington,Pennsylvania 15301
Re:Estate of Bertha Daniel
File No.63-70-0076
County of Washington
Dear Mr.Chaney:
Enclosed herewith is a copy of a Protest filed in the
subject decedent's estate.
On May 29,1970,Mr.William S.Brandamore,Director
of this Bureau,advised Joseph C.Ralston,Attorney for the
estate,that the Protest has been Sustained.
Accordingly,you are authorized to amend the record of
this estate to conform therewith.
Very truly yours,
~st~::',
Inheritance Tax Division
For:William S.Brandamore,Director
Bureau of County Collections
JFS/ms
Enclosure
CC;Russell Marino
Register of Wills
..\
June 5,1970
Joseph C.Ral$ton,Esquire
118 East IJ.ncoln Avenue,
McDonald,Pennsylvania 15057
Ro:Estate of Bertha Dantol
FUo No.63-7Q-OOl6
Oounty of Ua.shington
The Inheritance Tax Protest Board of the Pennsylvania.
Depa.rtment of :a.WOlle met on the Z9th da.y of ~,1970,and
considered tho Protest tiled in the above decedent'8 esta.te.The
decaion of the Boord tollows1
The hotost tiled in the above captioned estate on
AprU 24~1970,is hereby Sustained..The certificate ot deposit
is ono...halt taxablo sinCG it waa not transferred 1n contemplation
ot death.
d~/~
vlil1iam 8 (0 Brandamoro,Director
Bureau of County Collections
For:\-lamer 11.Depuy
Secretary of Revonue
.~:Francis J.Gafford
Deputy Attorney General
,illiam R.Chaney
Chief Appraiser
Russell Marino
Register of Wills
~",
Fon))No.RCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,1961,
EFFECTIVE lANUARY I,1962.(FILE IN DUPUCATE WITH COpy OF WILL ATTACHED).~-j
:l
.•f"OFF-ICE OF THE REGISTER OF WILLS
.c (Washington"- .ountyof '.."."."."..,.
.~.'7~~~.~,•..~~~.~."."..,...,..,..,.,t••••••:-••of l}~P.~4!?,.l:1~F.C::~!.~~~.,?c;./9 ~~~r:r..y.~i.gJ::1~c!:f ..11otel
.(Name)(Addrel!8)
b ·d I swor".:'.'.d'.I'd '.~d ' h h ··h 'Exect!tor ..I . (;'elOg u y_.__.._.~"_·.accor 109 to aw,eposes an sa}stat e IS t e .C _
(Exec.•Adm.•Legatee,Etc.)
o~R~berrit~~~..·?o~s~'lp1~!!·~~·t.-----------.-~---"...w~6se last residence was J~{~R-!111.,--J~.Q~---3~t~~~)..<·..·-(..••..<·......
~~!?g.~~!~.!..~~_~_4!..dece~sed,ahd that -hole of:the e ce of-said ~ecedent,who die:<!_!?~~.~~g.~~...l!t_~J.969
(CitY.B?rough or Township))(Date)
consisted of:C-
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN<J:ES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE P~OPERT~HELD AS JOINT.TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
I
I
Real Estate Estimated
ALL that certain piece or tract of land situate in the Value
Township of Robinson,Washington County,Pennsylvania,bounded
and described as follows:
BEGINNING at a point in the Center of Valley St.(formerly
designated as Robbs Rd,)at the Southwest corner of lot now or
formerly o~med by Areina Gazac;thence by the line of said lot,
North 55 0 45'East,a distance of 217 ft.to the line of lot owned
now or formerly by Alex Ayers;thence by said line South 43 0 30'
East,a distance of 200 £eet to a Thirty foot street;thence Soutt
55 0 45'West,along the line of said street,a distance of 217 ft.
to a point in the center of said Robbs Rd.(now Valley St.);thence
North 43 0 30'West,along the center of said Valley St.,a distance ",
139.83 feet to the place of beginning;';(0 -.3 /~~11iP,&rft3~
Erected thereon an eight room frame house val~d at .$~}I'JCW·OO-I __
U/v./(v.:>Ufl /7:::,.
Also erected thereon a four room frame house valued at $2,0000;00
:J I~";~+""'"
I ~Personal Property:/"NONE :t $0.00
----/f.7~.:J~.J'</f -I-,l <.•
\i~~1(7"/t·,...."---..J."-...,..._.....'
'-/"
J,d-
.!
NOTE:You may expedite the processing of this return by filing with it,and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death.Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names inl_which the account is registered.
.Estin;w.tedJointlyHeldProperty,/Value-l2r,
"Savings Acc~ynt,No.13191 in the nain~s of Bertha Daniel or Mrs o "
r .J...oK/~~-
Norma White,in the Pittsburgh National Bank.McDonald Office in the
o~e"half.~I -J.ht
-'f
amount of $1)140.00,decedent's 'interest.$570~00-
Investor'sCoD.,No.710378 in the names of Bertha Daniel of Mrs.
Norma White.in ,the Pittsburgh National Bank.McDonald Office in the ft\'{/.'"'"'l
amount,of $4,710.20,decedent's interest,one-half,S"-,',oC:t"-'(, -f-I ~.2j355.10~
TOTAL $2.925 0 10
Transfers within TWO YEARS Prior to Death
,
-:.;;.
.NONE
".(...,~
--',
,-
(,-
That at the time of death thJre was no,safe deposit box registered ih decedent's individual name,or jointiy with,or asagent 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 BqX IN NAME OR NAMES OF HOLDERS.:r<?DEC,?D~.~T,,
NONE --,
;\~,"\.-.--,
..
BENEFICIARIES
BENER'ICIARIES AND ADDRESSES '
RELATIONSHIP SURVIVED AGE OF LIFE
.(If step-children or .DECEDENT TENANTS OR ~..INTEREST OF(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,contingent orotherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
Norma WQ.ite,R.D.4f:1,Box 369,.'.~.,~,---,
North St.,McDonald,Pa.l5057 Daughter Yes Specific
Lillian Daniel,North Stre~t,
~cDonald,Pa.15057 Gre;tnddaughter Yes Specific
---l
r
ii ,~•
RESIDE~T DECEDENT DEBTS AND DEDUCTIONS CLAI,rdED
NOTE'List first five items in the spaces so provided observe notations thereon and instructions,,
DEBT OR CLAIM NATURE OF SA.ME AMOUNT THIS COLUMN---...~EGISTER ONLY
lRo8ers Funeral Home Funeral expenses paid $1,315 5()$
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses •
Joseph C.Ralston.ESQ.Counsel fees ..350 00
James L.White,Executor Fiduciary commission •350 00
I
OTHER DEBTS AND CLAIMS
(.)See Note below
~uBse11 Marino,Register Letters Testamentary 9 50
Washington County Reports Advertising Letters 14 00
The Record-Outlook Advertising Letters 8 50
Russell Marino,Register Filing Inventory 3 00
Russell Marino',Register Filing Account 16 00
Robinson Run Cemetery Lo~and opening and closing
".grave 215 00
Mercy Hospital Medical expense 44 00
Dr.o.Turner Medical expense 52 00
Rev.Edward DeLair Honorarium 15 00
Paul Couderc,Reg.Eogr.Survey of real estate 45 00
Sandra L.Stewart,Notary Public Notary fees 4 00
Total $2,441 50
~~~~~.~~,..~.~~~.~y~y~~~~.
(City or Town and State)
~"...•!!fJ.,.c:l.q..~.~rJ;y~.~gl:rWii1Y ..I:IRt.~;L....
(Street Number)
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'debt is greater
or less than the estimated amount claimed and allowed.
Subscribed and sworn to before me this ........;;£-¥.....day of ............•........,!.7Q.
..~ft..K:
SANDRA l.STEWART,NOTARY PUBLIC
.McDONALD BOROUGH
"%IJ'PHHON GOUNTY
law on this..~~~~~~~~~~~~~~X~~:-~E~~~'~~Jd:Oy::~'..1.~~.'.,>cZ~""c.-:;erJo'lt;...oifl:;..y...-;that the above appraisement is made in conformity with/.~~../'.........7/..j ....'Z?..,19·U
...~..4 ~~~~..~°..eAPpraIser?'
In the event that any future intel'est in this estate is transferred in possession or enjoyment to collateral ir f the decedent after the
expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri-
tance taxes at the lawful collateral rate on any such future interest.
REPORT OF TH~~STEROF WILLS
I,the undersigned duly elected Register of Wills in and for.c:~.. .ounty,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent,exce s to those items where a greater or lesser amount
:::d~o~t~'t e last co:~~~/;~~~~t/;~C;~.l~.above,which greater or I~S.S.•.~~»;~~c.t~~~.....
Register of Wills
~1 -----'--~"
Form No,RCC-62 (12-66)1
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•-;t,l1~..,r'~!'l)~,-.'.}as~o";:/':';'"..Y?ar ...~.
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MATTER.'OF THE 'AP'PRAISEMENT.• . I ..~•
;.J I
('Will
C'Ad~inistrat~on'I
uill
1
J
1-1 ....)~I
'OF"THE ~.-:1
ESTATE OF'• i .
l\"....
J •Bertha Daniel :-,."~jje~~~~~d .
•-..J .)j :..t '
Late of ~QP.:i::I)~.9I);,:r:9~.~~~P....~.~...,'..)'...'
;."'"".,'t..,..•..f
.'-C~>ti~ty·of .w.:~~~.~z:t~.~~~:'.".,".....,....•.J t..t ..
~.~'"1
'.'I \'.Commonwealth of 'Pennsylvania
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,.'"'..:-...~,.+-t-<n'::l'-~...._~REPQRTTl~D A~~!§'-1L
<.n 0'-'.~"";1orr-Co');.:.:;:
..::::(J)Col')...--~.c -<1,-,I J 1
4..G~~r-,~~
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Jo~Illi <Q.Ral.ston
At'torney at'i:.aw
McDonald,Pa.,,
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RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENU'E
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
JAMES L.~VHITE
IN YOUR REPLY PLEADE
REFER TO
38-39-6
J
In Re:Est ate of ~B:::ER=t.:.:T:..:.HA~..::D:.::AN=T:::E:::::L:....-_
____---:W.::.AS=H;;IN::.:.;G:::.;'T:..;:°::.:;N:...-County -File No.63-70-76
Dear Mr.White:
You are hereby notified that the original
appraisement in the estate of Bertha Daniel·
has been filed in the office of the Register of Wills qf Washington
County on June 19 ,19~.Said appraisement reflects the
follOWing valuations:
Re al Estate _--'-7w,~0:.::0:.:0~•...:;0...:;0-_-
Jt.Hel~__--:;.2,z...,;92~5:..::.l:.;0 _
Transfers .L.9.L,Z..!..9::.2~5~.1~0:::..-_
Total .,....---'-_
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.
Dat e --'-J.:;.:UIl::.:;e"'--'1;:;:.9L.,.zi<..-::1;:;:.9....7'-'0::...-_~~~~~---;k&s..y~
Title W.R.CHANEY
DATE OF DEATH:December 14,1969
Note:This is not a bill.
':C-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
(Initial)
Estate of__D_Al_~_IEL_'B_ER_T__HA DATE OF DEATH
(Last Name)(First Name)
REPORT OF INHERITANCE TAX APPRAISER
i2-14-~9 FILE NO.63-70-76
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
::~:IU"'"f::~::;~,e each Hem in the I."column to 'he ""aedOI""A","B", "C",and "E"~
12-11+-69 PRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washington 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.,adednction.~_C].,/>.4 __:.~
Dated:06-19-70 ~/4 v y ......-...-V'(./
REGISTER OF WILLS
7,483 60
INVENTORY
Real property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
VALUE AS REPORTED
$-----I.~'""'""'__i="'---
7,483 60
VALUE AS REAPPRAISED
$-------+--
FOR USE OF REGISTER ONLY
Tax on $--..,....---1--..,.-__
Tax on $--'L.Z.::t.:::.4...:::..:~
Tax on $---------4--Tax on $-4__
Tax on $-4__
Exemptions=======::::::j~==
Total Estate --------l---
TOTAL TAX
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
COMPUTATION OF TAX
$-------,--,--=-+--=~$-.;L.4=..;'9+-0::..:2:_
$--------+--
$--------+---
$---------+--
$--J.__
::::::::::::1===
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $------
AMOUNT OF ESTATE TAX ASSESSED $--~-----11-
Estate tax paid $----'L-
BALANCE DUE $-----~~
Add interest at rate of 6%from
------tto-----$-------It==TOTAL TAX BALANCE $-------l
PAID $--1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration (No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
BERTHA DANIEL
Deceased
Late of ROBINSON Tv.lP................-. .........................•....
County of ..vIASHINGTON......
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Form RCC-2·
•DEPAkTMENTOF REVENUE '.-
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.171Z7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~:l.l11~.J.9,J.97.Q
COUNTY ~~.?.~.~9..r.!:.
FILE NO...9.~::7.Q:.7.9........................
Whereas,B.e.r.tha O'.ani.e.l..late of R.9.P.tr,lg9.9.J:1,1\lp.~.
in the County of J.f.ashingtau Commonwealth of Pennsylvania,having died on
the l4..t.b.day of P..l;;9..'3.JTJ1:J.'3.£199..9 ,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,w..~.B:.~.9..b9.P..~,an appraiser duly appointed according to law,
haYing 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.
REALTY:
Oeserlptlon of Auet Unit
Values
$
Appraisement
Made for Inher;tanee
Tax Purpoles
See CODY of annraisement filed 7,000 00---------~~~~~~~~==="'-"-"'---"'-'===.:""""-------------+----tt------!....L..::.....::....::....-t--=:...::..-.--
JT.HELD:
See C ODV ofa annraisement filed
Total
2,925 10
9,925 10
Having been duly swo.rn according to law,I do hereb~~fY that the above appraisement is made in C;p-
formity with law on this ..~.:u........day of .-.. .n z/~.....................19.....Q~;4.JA;~;~J;!?<
:~;·:..·/·~~~:~·f~~:~~et·)..··:....::..:::..·:::.·,....;~~~:.:
....~l.1\$B.JNG'rQN .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
BERTAH DANIEL
Deceased.
Late of
....,RQI3.:J:N§.QN.J):W~
Date of Death,.P..E3.~.E3.!l'l:'e.,~.~:IA.!~.9..~9..
Appraisement Docket Vol.,..3.$.
Page,.3.9~.9.No 9~.7.Q~.7.9..
Filed in Register's Office,~lJ?~~.9 .1 70
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut A ppra.isement,
Appeal it-om Appraisement,.
Entered and charged,
1-----RCC-48 (2-69)
COMMONWEALTH OF PENNSYLVANIA
I>EPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
REQUEST FOR LEGAL ACTION
Bureau Fi Ie No.
63-10-76
J
_J_a_m_e_S_L_._Wh_-_i_t_e ,residing at Perry Highway Hotel-R.D./I 6,M~rcer.Penna.
in Mercer County,is the_-=Ex=Q~r~.of property formerly owned by
_B~e-=-r=-t-=-h-=-a=-D=-a=::.n=i-=-el=_=.8 ---'_,who died on Dec ..14,1969 in Washington County.
The attorney for the estate is Joseph Ralston
Lincoln Street,McDonald,Penna.15057
whose address is 118 East
The above named __Ex_e_c_u_t_o-r is in violation of the provisions of the Inheritance and
Estate tax laws of the Commonwealth of Pennsylvania in the following respect:
1 -0 Failure to file an Inheritance Tax return on or before _
2 -0 Failure to file a copy of the Federal Estate Tax return on or before _
3 -0 Failure to file a copy of the Federal Final Letter.
4 -~Failure to pay Pennsylvania Inheritance tax due in the amount of $49.02 before it became delinquent
on March 14,1971
I have made the following demands for compliance without results:
Date of demand Name of person contacted Title------3.26-75 James L.White Excr.
4-7.75 James L.White her.
5-14.75 James L.White Exer.
Method of contact
10-Day Notice
RCC.121 ...Certified Mail
RCC.121 •Certified Mail.,
-~
A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy
of this notice together with the certified mail return receipt is attached hereto.
I recommend that the following legal action be taken to compel compliance:
1 -::J A lien be filed with the local Prothonotary against real estate owned by the decedent.
2 -~petition for citation be filed in the local court.
3 -0 A civil complaint be filed in the local lower court.
Additional remarks:Several attempts have been made to collect the tax due on
the above estate.In a previous conversation with Att!Ralston,he stated
that he had requested Nt.White to pay the tax due on this Estate several
GJ l '"n h _(over)fJ..1_1£~~YlWVv~Dl.Sl,SLfFcJ jt..
(Date)(Si nature)(Title)
times,in order to close it out..'.
The estate consists of two pieces of·Real Estate'and a joint bank account
held by the decedent and her daughter;Norma White.who died shortly after
her mother.
James L.White is the'Executor of the Norma White Estate,which is'still
at .udit in the Orphans'Court of Washington County.
In the last billing to Mr.White on an Rcc-l2l,we warned Mr.White if the
tax on the estate were not paid by June 14.1975,a claim would be filed
against.the Norma White Estate.'
The Balance of tax due of $40.02,plus interest,inlubject estate was due
and owing by the co-owner of jointly held property,a daughter,Norma .White,who
Is now deceased.Taxes on the Administrative Assets have all been pa1d.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
REQUEST FOR LEGAL ACTION-,-__--~_------
~~uFileNo.~~63-70-76---l-_....JJ--"==rt--::..::.-...::..::..~=___"'0.N;-0..:.~3:-i8~-:....:3;:-;9:-_--:b::------------
James L 'Jl...'te 'd'R.D.6 Mercer,Penna••"11...,resl Ing ot ~_
in Washington
Bertha Daniel
County,is the_--6E~x~eI:a-C""'llu.t..JoQ,.LrL-._
,who died on 12 14-69
of property formerly owned by
in Wash;ngton County.
The attorney for the estate is Joseph Ralston
118 ~.Lincoln ~venue McDonald Penna.15057
whose address is ._
The above named _E_'co.x:..;e:..:c:..:·u.=....=t_o....;:r=--is in violation of the provisions of the Inheritance and
Estate tax laws of the Commonwealth of Pennsylvania in tho following respect:
1 -0 Failure to file an Inheritance Tax return on or bofore -_
2 -0 Failure to file a copy of the Federal Estate Tax return on or before _
3 -0 Failure to file a copy of the Federal Final Letter.
4 -D Failure to pay Pennsylvania Inheritance tax due in the amount of $49.01 before it became delinquent
on --3-14-71
I have made the following demands for compliance without results:
Date of demand Nama of person contacted Title.:....-_----Method of contact
5-14-76
5-25-76
5-25-76
~~JQsepb Ralston
Atty.Josepk Ralston
James L.White
Atty
Atty.
Excr.
RCC 529'------
Rcc 530 reg.mail
Rcc-530 cert.mail
---"-------
A format notice of demand was sent to the taxpayer by certified mail.This demand has boen ignored.A copy
of this notice together with tho certified mail return receipt is attached hereto.
I recommend that the following legal action be taken to compel compliance:
1 -[19 A lien be filed with the local Prothonotary against real astate owned by the decedent.
2 -0 A petition for citation be filed in the local court.
3 -0 A civil complaint be filed in the local lower court.
Additional remarks:ltetters were taken out on ]-22-70.d.B.109-342::J8Q~the __
exec~!q~~s still alive and livin at~he above aadress~__
---··--6~-j;;.]f-
2.W:!.,lia.....S;uh......lolo.J·nu..!g~t.w.:o""'nUo....-_COUNTY
•RC C-46 (~74)
COMMONWE"'AL TH OF PENNSYLVANIA
,DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
RECOMMENDATION OF THE DEPARTMENT
OF REVENUE TO COMPROMISE OR
WRITE·OFF TAX CLAIM
-,
j
Estate of Bertha Daniel
Date of death 12-14-69
County File No~8-39-6 Bur.File No.63-70-76
Date of filing of Appraisement _
Name and Address of Attorney Joseph P.Ralston 118 E.Lincoln Ave.McDonald,Penna.
Name and Address of Personal Representative James L.White R.D.6 ~lercer Penna.
Date on which current and active lien was last filed---:n:..::.o~n:..:..=e _
Action initiated by Harold A.Smith
(NAME)
Chie f i\ppraiser II
(TITLE)
8-12-76
(DATE)
Real Estate 7/000.00
~~W4t~~t9x 2 925.10 Jt.Accts.
Uj c.o Transfers
z r-Gross Estate 9 925.10...:,.-)2,441.50-::.r:Debts &Deductionsr.'to.u-7 483.60,;~<.:''.•~Clear Value::..=.,a Tax Assessed 6%449.01w~··~N Tax Paid 400.00L)ry
IIJ -.;Ba lance of Tax Due 49.01c-:~~:('"'I'""')Interest to Date 15.44 from 3-14-71 to 6-15-76z::l ~Total Amount Due 64.45c;;=.
(oJ e::t:
It is hereby recommended that the inheritance tax record in the above estate be adjusted as follows:_
Be Marked Closed.
A proper investigation has disclosed:I recomend that this estate be marked closed
as the tax due is less than $50.00.On 6-22-76 I submitted an Rcc-48
in the above mentioned estate.On JUly 12,1976 I received from Rose Marie
Griffin,Enforcement Unit a notice to write this tax off (See copy of
attached memo)•
06
)
(ATTACH ADDITIONAL SHEET IF NECESSARY)
Date 8-12-76Approvalrecommendedby-.p.¥4~~..JL..:c::::...-=.gn.~~H1r1We
Tax Supervisor.
In ves ti gated by ----'==..::::..=.:::::........;==..:::'T---=-..o~=""___=..::~"-"=-->"'-"'-'....",.--=I:..:I=------>o<.:::..M.to.=.L..>ot.------
(TITLE)(DATE)
Approval Recommended on ---f:I---:---'--------
Signed --~.:::;It~~~~~W~~~bL----
Approved on _
(DATE)
1976