HomeMy WebLinkAboutOC1970-0390 - ESTATE OF CARSONPETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
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Testate Form j
NORA CARSON,a/k/aEstateof -------------------
MARY LENORE CARSON,
Deceased
No ~}_::.7.Q.":'}9..Q A. A.
Fiduciary...~.~...!!.~~.~...~~.~.~~.~.~...~~~~.~~.?~.....
Date of Date of
Decedent's death.J1~f.g]:f ~}.1..J~.?9 Grant of Le,tters..:..!.\P.~~.~..}.Q.L}.~?9 .
-,
This is the._t.:i-.;J;.$.t c?J1.g..;fj:P.-.~J.."account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
none
Election to take
Under o~W:U:~~~)
Date Election Place of;
Fi led Record ~.
By acquiescence -
Name of surviving spouse Jg.§.§g f..!'~?-.~§9.J}.
List issue,where material:
Did decedent marry after execution of will?(indicate)~~No.Any children born after execution of will?(indicate)
~.No.If answer yes,name them .
Leg,atees
Jesse F.Carson
Relationship
Husband
Interest
All
Fiduciary,if deceased or not sui juris
Sui juris
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:
None
None
Lapsed:Abated:Give.Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.WJl!.
If any exception give cause:D-.QD-.'?•••••..............•.••
File copy of Notice c
and date of mailing ~~E~E:??9 ~~.?.7..~,.,..,,,..,,,.,,.
Is estate subject to the filing of a Federal Estate Tax Retu,rn?~~;$,,.."
421 0 05 and .
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $l-.?6.•jJL .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
.....................................D.QDg .
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:
none
Balance for distribution per account,
Itemize any'additional debits not shown by account:
none
."
1\
Total additional debits (Add)
Itemize any additional credits not shown by account:
Total additional credits (Subtract)
Balance for distribution
$,.Q .
$..........0..._-__-.
$..§.??-?..•.Q.Q .
$..Q.85.!).AQ.Q...............•.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
......
Birthstone Ring
Diamond Ring.
Cash
Appraised at
Appraised at
$25.00
$75.00
$6755.00
$6855.00
~---------.....~
---------~--~---~------~---~-_.~~-.~-~-~---~--~---.._..
If Family Exemption claimed by Petition,give place of Record:.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
Jesse F.Carson -husband of Nora Carson,a/k/a Mary Lenore Carson.
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 fake in kind if balance is not in cosh:residuary shares being stated in proportions:
Jesse F.Carson All
ELECTION TO TAKE IN KIND
I hereby elect to take in kind the Birthstone Ring,appraised at $25.00,
and the Diamond Ring appraised at $75.00.
Witnessed by:
'.
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~~.~~doth depose and say
that the facts set forth in the foregoing petition are true
to the best of l1i.$knowledge and belief.
Sworn .················:..:.r ·to and subScribed before
me this.../J~..day 0YJ;;j~~...,{l~..~...-p..19.7.}.j}
Signalu,e of office'---~lr;!l.l:~
Title of Officec--';;T~;-lEA;-~s;~;t__~u;uc------
Office expi res OHA-RlfROl••_.Q,1~••••J!.I.~.SlV"'\!G,l;o.!'J ••CJlu.r'HX ••••••••
,MY COMMISSION EXPIRES MI~,P-CH 12,1973
Member Pel;nsy;v3n:a Assn.oi Notaries
And your petitioner will ever pray,etc.
----t--~~~--------------
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No..~_-?:.?2::-}.?_9..__..A.A.
Estate of__.~5?_~~...C;;~.~_~.?!?-_L__~!.~l~.._..
Mary Lenore Carson,
Deceased
Fiduciary .__!_~~red Carson,.
.----------_._---------------------------.
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Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No,9:po rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of WiII.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of Iiens in case any of the
funds for distribution are from judicial
sale of real estate,,
9.Signed and itemized e,lections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject therefo.
Executor
Howard F.Carson
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Attorney
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,depose s and says-that the above account
as stated is true and correct as ._D.'?__._verily believe,-
Sworn and subscribed ,before me thiS_.__..~2~
.-71dayof-Janua;:r:~-.-.-t7 19;;.
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CATHY NOTARY PUBLiC
CHARL ,01 S",0 !/:.~.:fi:';GTO;J COUNTY
MY COMM!SSiOi!~XPiiF:;r,lMICi-I 12,1973
Member f'cnl1sl'iv3:1in Assn.of Notaries
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Executor
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I do certify that I have given legal notice 'ro 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 ....h..3:::..1L::.L ..-------.------.
Witness my hand and official ,seal this__jf!!::.~..._...'.._....__.19.7/_.Jd~~~-.--..--.--.
Register of Wills
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The Court is respectfu Ily requested to determine
proper distribution in this estate.
~~~Counselor Accountant
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(!tommouwraltl1 of Jlruusyiuauta.t ss:
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KNOW ALL MEN BY THESE PRESENTS:Whereas,at Wash~ngton,in the County aforesaid
on the 10th.day of April A.D.19 70 ,before me,
Ru:!se 11 Ma rino ,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
Nora Carson"A/K/A Mary Lenor~e Ca.rson
late of Fallowfield Township in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
J.Frod Garson
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 TESTAMENTARY,unto the said
J.Fred Carson
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 lOth.
day of April in the year of our Lord one thousand
nine hundred and Se ven t y
_....._..~.~._..._....
Register
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o "o
I,NORA CARSON,married,of Fallowfield Township,
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Washington County,pennsylvania,being of sound and disposing mind,
memory and understanding,do hereby make,publish and declare this
to be my Last Will and Testament,in the manner and form following,
hereby revoking and making void any and all other wills made by me
at any time heretofore.
FIRST:I direct that all my just debts and funeral
expenses,including my gravemarker,shall be paid from my residuary
estate,as soon as practicable after my decease,as a part of the
expense of the administration of my estate.
SECOND:All the rest,residue and remainder of my
e~tat~,real,personal or mixed,of whatsoever nature or whereso-
ever situate at the time of my "death,I give,devise and bequeath
to my beloved husband,JESSE F.CARSON,PROVIDED,however,that if
he does not survive me for a period of sixty (60)days,I give,
devise and bequeath said residue to my beloved son,J.FRED C~RSON,
his heirs and assigns.
THIRD:I hereby nominate,constitute and appoint my
husband,JESSE F.CARSON,as Executor of this my Last Will and
Testament,however,should he be unable or unwilling for any reason
to act as Executor,I nominate,constitute and appoint as Contingent
Executor,my son,J.FRED CARSON,and I direct that he be permitted
to serve without bond.
Nora Carson ~,
(SEAL)
,
.'.,.\
'seal the
IN WITNESS WHEREOF,I have
/.12A_day of ~'ePtember,
hereunto set my hand and
1969.
\
(SEAL)
The foregoing instrument,consisting of two pages,
including this page,each page being typewritten only on one side,
was at the date thereof by the said NORA CARSON,signed,sealed and
declared to be her Last Will and Testament in the presence of us,
who,at her request,in her presence,and ~n the presence of each
other,have subscribed our names as at~esting witnesses thereto.
residing at Charleroi,Penna.
I
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i\ffi~nuit OOf 1fxrrutnr (@r i\~miui!itrntnr
"tatr nf Jrnnayluania.~ss:
Cltnunty nf lIaa~ingtnn \
Personally before me,the undersigned authority,a NQ.t.~.;:.Y.p..IJ.9..Jj,.£in and for said
County and State,appeared J.Er.~d C.~.t..S.Q.n who,being duly
sworn according to law,deposes and says that he is the executor or ~~of the estate of
..NQ.I:a Ca.r.S.Q.n.9,.!.~~.M~;:.Y.~.~P..Q!'.§~deceased,that the foregoing schedules constitute aI...arson
complete inventory and appraisement of the real and personal estate of...NQ.x:~~~.x:.S.Q.n.,
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~..Swom and subscribed befo"me this....,?;,............I Q;A "/).../
daY_:ft:d:j~~~~-INt;:«C:m~~~~~·_···
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.
'-<REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
lJuueutnry aUll !\pprai.aemeut of the goods and chattels,rights and credits which
were of No.z:a caz:,So.n.,a/k/a Ma.t:;y late of F..al.~Qw.fi.e.l.d TQ.w.nsbi.p ..Lenore CarsonWashingtonCounty,Pa.,taken and made in conformity with the above affidavit.
J
REALTY:
NONE
PERSONALTY:
DOLLARS CENTS
savings Account #14832 in the Charleroi Office of
the Pittsburgh National Bank 2,323 42
Checking Account #4-173646 in the Charleroi Office of
the Pittsburgh National Bank 1,577 01
savings Account #1015 in the Charleroi Office of the
Mellon National Bank &Trust Company
Diamond Ring
Birthstone Ring
Lot of Old Clothing
TOTAL
5,780 82
75 00
25 00
No V~lue
9,781 25
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1970
Oct.20
FIRST AND FINAL ACCOUNT OF
J.FRED CARSON,EXECUTOR OF
THE ESTATE OF NORA CARSON,a/k/a
MARY LENORE CARSON,LATE OF
FALLOWFIELD TOWNSHIP,WASHINGTON
COUNTY,PENNSYLVANIA.
R E C E I P T S
The Accountant is charged as follows:
Per Inventory and Appraisement filed
Income and Contribution Items -page 2
TOTAL ASSETS,INCOME AND CONTRIBUTIONS
R E CAP I T U L A T ION
Total Assets,Income and Contributions
Less:Credit Items -page 2
TOTAL ASSETS REMAINING
$9781.25
328.80
$10110.05 v
$10110.05
3255.05
$6855.00
S TAT U S 0 F
Cash on hand in Charleroi Office-P.N.B.
Savings Acct.-Charleroi Office-P.N.B.
Savings Acct.-Charleroi Office-Mellon National
Bank &Trust Co.
Birthstone Ring-Appraised value
Diamond Ring -Appraised value
TOTAL ASSETS AVAILABLE FOR DISTRIBUTION
$521.96
196.58
6036.46
25.00
75.00
$6855.00
,.
R E C E I P T S--------
The Accountant is charged with the following Items
of income:
Date
1970
May
June
Nov.
Dec.
1
30
11
31
Payor
Mellon National Bank &
Trust Co.
Peoples First National
Bank &Trust Co.(P.N .B.)
Mellon National Bank &
Trust Co.
Peoples First National
Bank &Trust Co.(P.N.B.)
Item
Interest on
Savings Acct.
Interest on
Savings Acct.
Interest on Savings
Account
Interest on Savings
Account
Amount
$122.82
35.83
132.82
37.33
TOTAL ITEMS OF INCOME AND CONTRIBUTIONS
C RED ITS
$328.80
Date
The Accountant claims credits out of the assets of
the Estate:
Reimbursement-Filing Inv.
Attorney fees
Notary fees-RCC 33,
account &Audit,D &E
Filing Account
Accountant's commlssion
Reimbursement;
Advertising &S.C.
Funeral expenses
Funeral flowers
On Acct.-Inh.tax
Advertising
Inh.Tax
Hospital bill
1970-Apr.
Apr.
Apr.
Apr.
Apr.
Apr.
Apr.
June
1971
Jan.
17
17
17
17
17
17
17
4
19
19
19
19
19
J.Fred Carson
Howard F.Carson
K.V.Thompson
Bentleyville Floral Shop
Russell Marino,Agent
Valley Independent
Russell Marino,Agent
Memorial Hospital
Howard F.Carson
Howard F.Carson
Cathy Riley
Russell Marino
J.Fred Carson
Reimbursement -
Monongahela Hosp.
Rev.Laing
Rev.Kennedy
Register of Wills
Guy Rogers
$53.00
10.00
10.00
19.00
15.00
$107.00
16.00
1412.00
58.30
400.00
10.75
120.00
4.00
3.00
550.00
7.00
17.00
550.00
TOTAL CREDITS $32:55.05
....
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 officiaJI.legal periodical for said Washington County,published weekly
hav,ing its place of business at W'ashington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March Sl,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:.
April 16 23,30,1970.............,,..J .
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.
••• • • • • • •• • • ••• ••
CARSON,NORA,a/k/a MARY LE-NORE CARSON,Dec'd.
Late of Fallowfield Township,Wash-Ington County,Penna.
Executor:J.Fred Carson,c/o HowardF.Carson,212 FourVh St.,CharleroiPenna.15022 '
Attorney:Howard F.Carson 212FourthSt.,Charleroi,Pa.'
that the affiant or the corporation in behalf of whioh he is acting is not
interested in the subject matter of said notice or advertising and that all of the:~~eg;~~~s of this affidavit aC)t)ftim;'p~e ~d c~er ofJr;:pa~I /
&::J1£VLt'&1 l~./J~~V~~,.,=m_..,·=::.:.t3;~
Sworn to and subscribed hefore--me-this·~- --.'.--.'.•;.l~
..~.9..!..~..,..,..day of..~P.E.~.~,19 ?.2.~..J .,
...........fC~...rJ...,..2:Z..~~~~
Notary Public
r-,:,\Tf!ERIIJE C.IllCHOlAS,Notary PWllJc
'!h:~;:1;;t()~,W83hington Co.,Pa.
My Co~mi:;3icn Expires
No·,u.:ber 1,1973
..
Under Act No.587,Approved May 16,1929,P.L.1784,
as amended by Act No.51 of April 14,1931,P.L.67
State of Pennsylvania }
County,of.WestMoreland lIi~
Personqlly appeared before me William H.Pore,General Manager of The Volley Independent,who being
duly swqrn,deposes al1d says that The Volley Independent is a daily newSpaper of general circulation in
Fayette,Washington and Westmoreland counties,Pennsylvania,and elsewhere,published in the City
af Monessen,Westmoreland County,Pennsylvania,that it was established June 28,1902,since which
date The V~J1ley Independent has been regularly issued in said county,and that a copy 'of the printed
notice or publication is attached hereto exactly as the some was printed and published in the regular
editions ond issues of The Valley Independent on the following dates,April 16.1970
Apr11 23 and 30.1970
Affiant further deposes and says that he is General Manager of The Volley Independent,a doily
newspaper of general circulation,and as such is authorized to verify the foregoing statement under
oath,and Affiont is not interested in the subject matter of the aforesaid notice or advertisement,and
~t 011 allegations in the foregoing statements os to time,place end cheracter of publicotion are true.
COPY of NOTICE
My Commission ExpirGI July 30/19n
STATEMENT OF ADVERTISING 'COSTS:
Howard F.Carson,Attorney at Law
19 70 .
c-))L~olafi_Pub!-~
MARY A.EVANS,Notary Pub:k
My commission expires'.M.4~flRR<ifllilE6;$flRllori-,'~AloGle-;.l:ltM:lAo:lo:rflJfll41·nwdL..Cl.<41hloo..',1;.;["'::...._
Swom to and subscribed before me this l:;.:s:=:,'.::;t _
day of May
.";:etters of ~dminisiratlo;~n foe ;tate 1ofNoraCarson,alias dietus,Mary Le-
Jnore Carson late Of.Fallow/leld Town-.1 ship,Washington County,,deceased,hav-
I'ing been granted by the Register'of
'
Washington County.notice Is hereby giv-en to all persons Indebted to said estatetomakeImmediatepayment,and tothosehavingclaimsagainstthesametopresentthemwithoutdelaytoJ.Fred Carson,executor coo Howard F.,Carson,212 Fourth Street"·CWarlerol,Pa,15022.Howard F.Carson"attorney,
212 Fourth Street,Charleroi,Pa.15022.
4;16,23;,30
212 Fourth Street
Charleroi.Pa.15022
TO THE VALLEY INDEPENDENT,DR.
For publishing the notice or advertisement attached hereto in The
Volley Independent on above stated dotes $10.00
Notary'.,'$.75
Total $10.75
aECEIPT FOft ADVERTISING COSTS
The Valley'Independent,a doily ne~~~l;rW ~eral circulation,hereby acknowledges receipt of
the aforesaid adverti~ing a~.tti~nN~Pcr¥'certtfies that the some have been duly paid.
~J...,;.~.LJ-Ju.-,lrl\ll VALLEY INDEPENDENT
"
~lt tqr aruurt uf arummnu 'iran uf Ifanqiugtnu aruuuty
®rpqaun'aruurt 1!1inininu
In the matter of the Audit of Account in
J
Estate Of__N_o_r_a_C::--a_r_s_o_n-!..-,-=-a~/_k-.:-/_a 1
Mary Lenore Carson
TO THE AUDITING JUDGE:
63-70-390No._
my Accountant.Enter ,appearance for _,
-.:...:1.=5__,day of --=M~a-=r:...:c:..:h.:.:.._,'19~1
N.B.-Counsel shall,by separate pape,r,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
63-70-390No._
In re Audit of Account in Esta:te of
Nora Carson,a/k/a
Mary Lenore Carson,
Deceased
AUDIT
'rtt~tipr fnr!i\pp~araur~
FOR
Accountant
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Howard F.Carson
Attorney
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HOWARD F'.CARSON
ATTORNEY AT LAW
CHARLEROI,PENNSYLVANIA
FOR MAL NOT I iCE 0 F AU0 I T
---------------,-
In Re:Estate of
NORA CARSON a/k/a MARY LENORA CARSON
Deceased
Charleroi,Pa.
March 1,1971
You are hereby nOitified that,the undersigned fiduciary has filed with the Register of Wills o,f
Washington Co t P her First and Final Accountuny,a.,
in 'the administration of the above estate and that the same will be presented for confirmation and
for audit,if no exceptions are filed there:to within the period provided by law.Audit will be held
Monday ~Match 15,1971,at and continued,if need be,until the whole has been disposed
1:~p.m.E.S.T.,at Court House
Please take notice that if you have a claim against such estate,either as creditor,heir,de-
visee or in any capacity wha;tever,which has not been paid or satisfied,you must now take such
steps as you may consider proper to adequate,ly protect your claim.The;filing of any proof or
statement of your claim with either the fiduciary or the undersigned attorney for ;the estate does not
relieve you of the responsibility of protecting your claim.
Very truly yours,
Howard ~.Carson,
Attorney for Accountant,
J.Fred Carson,Executor
J
In t1Jt Cltaurt af Cltammnn Jlrus af lIusl]iugmn Cltaunty,
Jtunsylnuniu,®rp4uull'Cltaurt BinilllnU
ESTATE OF
Nora Carson a/kla
'Mary Lenore Carson,
deceased.
No._.....;6~3£--:..L7o-~3~90:.L.-_
In the matter of the:_---=-FJ.=·r::..:s:...:t:.-=an=d~F-=in=al=--_
Account of_~J:....::.F~re:=:.:d~C'-i:ar_s~on~_
Executor
ADJUDICATION AND DECREE
And now March 3/,19-11..,this matter came on for hearing,
audit and distribution a't this session and testimony taken;and thereupon,upon due consideration
thereof the balance for distribution in :the hands of the Accountant is determined to be
$6,855.00 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.'
~//~..//~<k~._.~,
SCHEDuLE OF DISTRIBUTIONl
Balance per account.
1
8alance:_
Deduct Clerk's Costs &Receipts'"""-_
At:tomey --=H:.=cm=ard=-=-...:;F...:.-=-Cars=-=~o:.;n=___
Jesse F.Carson,husband,family exemption,as requested
at audit,1000.00
$6,855.00
$6,855.00
$6,834050
~/{.,/IQ71
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$5,834.50
Jesse F.Carson,husband,residue,including cash;
birthstone ring valued at $25.00 and a diamond Ring,
valued at $75.00;held in kind and distributed as such at
the appraised value,per election filed,5834.50
No balance
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF
NORA CARSON,a/k/a
MARY LENORA CARSON,
Deceased.
)
)
)
)
))
)
)
)
)
No.390 of 1970
BEFORE:
APPEARANCES:
TIME:
THE COURT:
HEARING ON AUDIT
THE HONORABLE P.VINCENT MARINO,Judg
of the said Co urt.
HOWARD F.CARSON,ESQ.,of Charleroi,Pa.,
representing the Accountant.
Monday,March 15,1971,at 1:30 o'cloc~P.M.,
EST.
We will call the next audit of Mr.Carson's,
which is Number 390 of 1970,the estate of Nora Carson,decease
The Executor is J.Fred Carson and the attorney is Howard F.
Carson..As heretofore stated,Mr.Carson has filed all relevant
papers in this estate.He reports that there are no problems for
adjudication by the Cou rt and that there are no outstanding claims.
Is there anyone in Court at this time interested in this decedent's
estate?
(NO RESPONSE)
-------------.-.-----------------------~---~--
2
-~-----111------------------------------------1!---
~I THE COURT:The audit of this account is ordered closed by
the Court.
(A UDIT CLOSED)
I hereby certify that the proceedings and evidence are
<~contained fully and accurately in the notes taken by'me on the hearing ofg
~the above cau.se~and that this copy is a cOrrect transcript of the same.
t!II.
~By..the Court~-\~/'.\\1 {;I t?/~
,t J.
The foregoing record of the proceedings upon the hearingai0:III~Of the above cause is hereby approved and directed to be filed.
II.III0:
I-0:::loU...<u~o
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Hfc/ma 1-2 4/6/71
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF )
NORA CARSON,a/k/a )No.63-7...390
MARY LENORE CARSON,)
Deceased.
PAY TRANSCRIPT
AND NOW,this /~day of April,1971,the undersigned
do hereby acknowledge to have received from J.Fred Carson,
Executor of the Estate of Nora Carson,a/k/a Mary Lenore Carson,
Deceased,the sums of money set opposite their names,being the
amounts awarded them at the audit of the above Estate and they
do further waive the right to file exceptions to the Adjudication
and the right of appeal from the adjudication,and agree that
the Executor may forthwith make distribution in accordance with
the terms of the Adjudication.
RUSSELL MARINO,Clerk's
Costs and Receipts $20.50
JESSE F.CARSON,husband,
residue,including cash;
birthstone ring valued at
$25.00 and a diamond ring,
valued at $75.00;held in
kind and distributed as ~uch
at the appraised value,per
election filed.$5834.50
JESSE F.CARSON,husband,
family exemption,as
requested at audit $1000.00
\
'0
INOF THE COURT OF COMMON PLEASWASHINGTONCOUNTY2,..PENNA.ORPHANS 'COURT D~VISION
No.63-70-390
~
'.
IN RE:ESTATE OF NORA
CARSON,a/k/a
MARY LENORE CARSON,
Deceased.
PAY TRANSCRIPT
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J
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT.SUBJE.CT TO ADMINISTRATION
BENTLEYVILLE_PENNSYLVANIA 15314
TO:J.FRED CARSON
206 PIERSOL AVENUE
Date:April 27,1970
County lvASHINGTON
County File No._
Bureau File No._
We have received notice thaQDll~X=*lID~a:x=1fO!1C'XXXXX:xxx=,g
on.March 23,1970,youcame into ownership of certain property through ~
~,~transfer from NORA CARSON,D6t$&sed.
RCC-134 (1-69)•..
S::OMMONWEALTH OF PENNSYLVANIA
,DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
_.J:h,e ».r'pp~rtx...Q'l~'1'hLch tQx is hereb.1 assessed consists of:.Jt.Bank Acet.#64-21026 held in thQ
MILLON NAT~UNAL BANK,CAflRLEROI OFFICE,CHARLEROI,PA.,In the names of NORA
CARSON or-J.FRED CARSON.Opened 7-10...69.Balanee a.s of'date of d4!&th.
$2,080.00
appraised by the Commonwealth,as of the date of death,at $__2....:..,_0_8_0_0_0_0 _
100 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$2,0$0.00--~-----$--------
AMOUNT OF TAX DUE 124.80
D If you pay the above amount within three (3)months
of the datEJof dea~3of the decf&ent,or on or
before une 19·you may deduct a
discount of 5%of the amou~t of tax due,or .
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of*__----
19__in the amount of
ASSESSED BY:_
(Agent for the Commonwealth)
*If the tax is not paid by the above date additional
interest is due at the rate of 6.%per annum until
paid
$124.80
$=================
INSTRUCTIONS TO TAXPAYERS
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:
,sag,
is tax to an executor,administrator,attorney or other personal represent-ative of'the
the Commonwealth,list below the date paid,name and address of the person to whom'.
fficial title and the amOlln.t.•
e and Address of Payee Official Title A'mount Paid "~
es,if,after the date of death of the decedent,you personally paid funeral expenses
decedent,with funds derived from the property herein taxed,such amounts expended
uctions against the gross value of the property in the computation of tax due.If any
I of the three folIowing tests,it is recommended that you itemize the payments below,
return this notice.The Register of Wills will examine the debts claimed and allow
to be proper.The tax wilI then be recomputed and you will receive on amended
H MUST BE MET ARE THAT:
gaily responsible for these debts,and
e debts out of the account or property described above ,and can furnish proof
uired,and
not also claimed,for tax purposes,by an executor,administrator or other
e of the decedent handling the administration of the general estate of the
transferee.
SCHEDULE OF DEBTS
f Payee Description of Obligation Amount Paid
-
TOTAL $
(attach separate sheet if requ ired)
NNSYLVANIA)
SS:
)
hereby certify that the foregoing is a just and true statement of
er debts of the decedent,,for which I
nd which I did payout of the property herein toxed.I further certify,that to the
belief,these same debts wilI not he claimed by any other person,for inheritance
Nom
Name 0
1,-----
funeral expenses and oth
was legally responsible a
best of my knowledge and
tax purposes.
Date Paid
COMMONWEALTH OF PE
COUNTY Of _
2 -You actually paid thes
of such payment,if req
I
Date Paid
THE THREE TESTS WHIC
3 -These same debts are
personal representativ
decedent or any other
1 -You were persona Ily Ie
Under certain circumstanc
or other just debts of the
by you may qua Iify as ded
such expenditures meet 01
execute the affidavit,and
those which he determines
assessment of tax.
If you have already paid th
.decedent for forward ing to
you made payment,their 0
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF_________.19__.
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
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 $--------0
Date of Approval:_
Register of Wills
Form RCC-33
Jl.J:SIDENT DECEDENT
COMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON
J
¥IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the_Jnl1eritllnce_.lln!l~E.f!ta.teTa.xA,ct of lQ!ll.)
_...NORA ..;:R:~~N:~;;~~.~M:Ey~s~;:.:.:;.....G.~E..?..9..p'}::::uA:;:OF
(State full name of decedellt)
Late of .w.ashingtoJ;J County ADMINISTRATOR
:.:.~-::::::~:::~~~~::~:=:~~},,'
___.__._J F.r.e..d c.a.r.s.Qn ._.__..__....__._.
of the estate of the above-named decedent being duly sworn,deposes and sayS
Exeeutor
DecedentdJed (~~.;F.h?3(J;;.i.-,19?v~;){~~~eaVing a last will,copy of which is hereto attached.}
N~~e and address of attorney or}
other authorized representative to •
whom all correspondence should be
mailed.
..Howard.F.carson,...Esquir.e ___..._____._.
212 FourthStreet ,Charleroi,Penna................._._.__...._.
That as such ..Ex.e.~lJ..t.Q;t deponent is familiar with the affairs of said estate and the property con-
(1·;x""ulor·AdminisJruJor)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following':-
.'.~NSTITUTION SAFE DEPosiT BOX RENTED ..'.NAME AND ADDRESS OF BANK OR OTHER THIS RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
NONE ..
,
That the contents of sai!l safe deposit box or boxes are itemized under Schedules of this
return,with the exception of tqe following,for the reasons hereinafter set forth:
That Schedule A attached qereto and made part hereof sets forth full v and in'detail all the
real property in the Commonwealth Qf Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encUl!lbrances upon each parcel of real property at the date of death,giving
the amount still due at death,nil-me of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of'deposit,savings banks,trust QQrnpanies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to'the last
interest day prior to decedent's death in the case of savingS banks,and to the d~te of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes an~other evidence of in-
debtedness of the Uni ted States to the decedent;all obligations,whether by stitute or·"agreement they
are designated·as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,househQld furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left b~'decedent,together wi th the fairly es timated
market value thereof;all bonds and mortgaltes held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair ma.rket 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 ~t the time of death,with the market
value thereof at such time.
.q~!~~~
,.,..,",..,',J.£:~.",Pi.e.r.sO.~..,.A.~e.nue.,.,.,.",.",.,...,._._..
(Street Number)
"""""""B.~"n.t..l.~y.y.j:-.JJ.g.J,.""p.,~.pp.9:"~,."",,..,.""""''',.."""""
(City or Town and State)
•
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 set~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 maybe 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 transferee and
all other facts of a pertinent nature regarding said transfers..In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Therl~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,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which,of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the 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 chargeable for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein"
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this '"''''''''''''''''''''''''''''''...........71;~....day of l.l9U.S.t 19•.79 .
L"'=7/~~:E ~:;~IN~~:~···
MY COMMISSiON EXPIRES MARCH 12.1973
Member Pennsylvania Assn,of Notaries
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.
RCCHl4 (l·64~
COMMONWEALTH OF PENNSYLVANIA
DEP"RTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEpENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with ~tatement 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
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by whi ch the decedent took title;If a farm state number of a·
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
NONE
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In th Is space)
Insert thi s total opposi te "real property",Schedule"A"in the X X X X X
"As Reported"column on the last page of this return.
,RCC.-35
C~MMON~ALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
'SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
"stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate o~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.
---.---.,------------------"'T"--"'T"-----.,--------
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKET VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
2,323.42
1.
2
3
4
5
6
Diamond Ring
Birthstone Ring
Lot of Old Clothing
savings Account #14832 in the Charleroi
Office of the Pittsburgh National Bank
Checking Account #4-173646 in the Charlenj
Office of the Pittsburgh National Bank
savings Account #1015 in the Charleroi
Office of Mellon National Bank &Trust Ce.
75.00~
25.00 gjSt~
oo.oo~V
~
1,577.01 ~
5,780.82 ~
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 9,781.25
'RCC-3D'
COmmN1\~ALTH OF PENNSYLVANIA
TIUNSFER INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TR.A.NSFERS
(1)Did decedent,within two years of death,make any transfer of any material part Qf his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)NO
(2)Did decedent;within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)YES
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer 83
(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)~N~O=-__
(b)What was the transferee's age at time of decedent's death?~N~O~_
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)JSJ()
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)N~OL-__
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others NOT APPLICABLE
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)NO
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject 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)NO
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)__~N~O~_
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 MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
1 Account #64-21026 in the Charleroi Office
of Mellon National Bank &Trust Company,
in joint names with her son,J.Fred
Carson,opened July 10,1969 in sum of
$4,000.00;total amount in savings accoun1
at time of death on March 23,1970
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
tJ-1;
2,080.00.....~
2,080.00
·.)=tCC-38 -
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRCCTIONS: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 acquisftion,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Real Estate.!
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Series "E"u.S.Savings Bond in joint
names with grandson,Jay F.Carson,
#D 15 703 003E purchased March,1946,
in sum of $500.00;value on 3/23/70 819~0 50%
Series "E"u.S.savings Bond in joint
names with granddaughter,Elvira J.
Carson,#D 15 703 004E purchased
March,1946,in sum of $500.00;value
on March 23,1970 819~O 50%
409.90
409.90
Series "E"u.S.savings Bond in joint
names with granddaughter,Elvira J.
Carson,#L 179483826 E purchased
February,1948,in sum of $50.00;
value on March 23,1970 76136 50%38.43
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.858.23
,.
RCC-'37,'(12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFstatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
.Jesse 1<'Carson Husband Yes 12/18/l8fQ Residue
Box 34 R.D.#1
Bentleyville.Pa.15314
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
Will (.~~K ~No.63~.7.Q,:,:.~~ear
P.ol THE
~IATIER OF THE APPRAISEMENT
OF THE
ESTATE OF
Nora.ca:($Qn,a..jl</~M.~I:"Y:L~()or.E?
Deceased Carso n
(Executor-Administrator
must complete "As
Reported"column #1.)
CJ t.....,'"C ~
"1 0 "1 et>et>0 ~"1 ~Vl 1-'.::s Vl ....Vl 0 Vl 0.....::s '"C..,r+-et>e:.."1~"1 0><!-'Vl '0~':<:'"C et>C'""1 "1
Cb ~0 ~'0
trl et>"1
Vl g ........'<~....P.et>
i-oIi
0'ProIi:.+'i<
Late of ....Fallowfie.l.c;lT.'oWP$pJp....
County ofWaffiington
en
C~
~>
·~~..-......-.......-......c:~~~~.::r'.. .
~q ~~
.........-
-(,/)~~~-..>N:\O Vl
·'"~:~'<Xl 0 N :Q et>-·...'0-:lJ1 ~~:0 0----:CO 0 j-l :0 "1~~•~(0NONOc...WO\JlO----
~~
l-'N..'"1-'
\0•:>1::>.
OJ
__/"f";;'"
>..}-
.~\.,
~,"'t .,..
.-'1-"-
,~-
~,.~--
....
(::1l...
''"'1:-...........~
..,~~..---.;#..--......-
.....,
(::::l
I -~""Ole?;>-en
._~
=E "'7i "'--'~~.~~~':'":!"
J:,.r""--....c.-:,--';;;;.--:.1 _".J t-,~~_"~2 (";"J c ~"........t"Ji
REPORTuAND APPRAISAC,-:...-.:.c,"~~;~t;--";-Ii -...::f--I .._;,
CO):_r'-
~:)lo"\."..)'
--rl :',:("").
~::E~
Commonwealth of Pennsylvania
._'---------
.~~-(,/)~~~
HOWARD F.CARSON
ATTORNEY AT LAW
212 FOURTH STREET
CHARLEROI.PENNSYLVANIA n~O~~
,:
.:
>:r.
t:l
(1;_ctl'-:)"1 ____
3:;"
~c...
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
J.Fred Carson
(Executor~)
IN YOUR REPLY PLEAOE
RIEP'IER TO
38-62-6
1\,j
In Re:Estate of Nora Carson a/k/a Mary Lenore
____I_Na_s.....h.:..i_n~g:.....t_o_n County _File No.63-70-390
De ar Mr.Carson:
You are hereby notified that the original---------------appraisement in the estate of __N_o_r_a__C_a_r_s_on __
has been filed in the office of the Register of Wills Qf JrJasbipgton
County on October 20 ,19 70 .Said appraisement reflects the
followin~valuations:
~Jt.Held 858.23--'-------~~::-::-...",;,=----Personal Property ~9~7~8~1~.2~5~----
Transfers ~2~O~8~O~.~O~O~---Total 1_2_7_1_9_.4_~_
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 (6%)percent per annum is char~ed.
Any party in interest who is a~~rieved by an appraisement may
appeal therefrom as provided by law.
Date October 20,1970
~ATE OF DEATH:March 23,1970
Note:This is not a bill.
Signed
TitIe
/Jf?~,,"~,
/ I
W,R.Chaney.Chief Appraiser
,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
'"
SUMMARY
estate of Carson
(Last Name)
Nora
(First Name)
DATE OF DEATH--=3_-_2-=-3-_7~0__FILE NO.
(Initial)
63-70-390
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_--,~!.!:Ja~s~h!..=~~·n~g::..t~o~h~_
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:October 20,1970
INHERiTANE TAX APP SER
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 reater or lesser amount represents the sum
allowed as a deduction.
Dated:_
VALUE AS REAPPRAISED
$-------+--9781 2~
2080 00
858 ~3
12,719 48"°:'7'':.'0 48~,'"J;../f
VALUE AS REPORTED VALUE AS APPRAISED
$$
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
FOR USE OF REGISTER ONLY
Tax on $-+__2%
Tax on $-+__6%
Tax on $---------+--5%
Tax on $-+__~
Tax on $150/.
Exemptions========I==Total Estate --+-__
TOTAL TAX
COMPUTATION OF TAX
$-------+--
$---------4--
$---------4--
$-------+--
$-------+--
$1...-_
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::t===::
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $---.J
AMOUNT OF ESTATE TAX ASSESSED $--------11-
Estate tax paid $--Il-
BALANCE DUE $__~_---Jl-
Add interest at rate of 6%from t=
------tto-----$-----~
TOTAL TAX BALANCE $--------1PAID$---J
FOR USE OF REGISTER ONLY ADJUSTMENTS,.
NOTE:Where subsequent adjustments are made to the above computation'o(tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation..,.
Will IN
Administration ~o.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Nora Carson
Deceased
Late of ....Ii'all,oli\1i'i.E3:L9:.'J:'.Cl"JIl8.l1:i.p ...
County of Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
I.
-.':'"J.:~L~'~·..~~~~.&~~~..-~~~~~
.\,t 1
Funn RCC-2 "..COMMONWEALTH OF PENNSYLVANIA DATE ....q~~()?~r:...?Q"......~.??.9..........".......DEPARTMENT OF REVENUE RESIDENT'INHERITANCE TAX \'lashington .
BUREAU OF COUNTY COLLECTIONS COUNTY .......................,..,......,.................................."............
HARRISBURG.PENNA.J 71 Z7 APPRAISEMENT FILE NO.63...7Q."..390........................_.....................
Whereas.............Nora...Carson a/k/a J.1a.ry...1enor.e.........late of Fallo:wfi~ld...T.own.sbip...............................
in the County of ...............Washington...............,....................................Commonwealth of Pennsylvania.having died on
the ....................?:3.ci................................................day of March 1970,seized and possessed of an estate.......,,,...................,.................-..
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I,.................W.•R.•Chaney.................................................................................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 o!'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 Apprellement.Delcrlptlon of A..et Velue.Mede for Inherltence
Tex PurPOi"
$
Personal Property:
See schedule IIBII attached to appraisement 9,781 25
Transfers:
See schedule IICII attached to appraisement 2,080 00
Jt.Held :i
.c:""'''''"lp IIF.II :::l+'+""Jo-.An t.n ::tmn'Y'::d 858 2'3,p,..
TOTAL 12,719 48
"
.-
'.1
!
I
I
I
.1
fonn~;v~~h bl:~::rh~w~~~~~~~~:'~:;o~e~~~y~~~~~~.q~~~rai.s~~~.~~..i.~....~.~~e 1~:"~:
·.I~_L -e...(V~........·..·~ftP,~..~.....
·····b~~':..).................................................
.......................J Penna.
-..,..--~~"..
• •~.,JI__=.;~~,
ff.~,j,-..".;
Regilt.r
DEDUCTIONS AllOWED IN
20 ,197D~TIi OF DEATH .....;;M....:.a....;;:.r..;:c....:.h:...-2......::3...i.,~1:::..:..9.:..7....:0~__
C 3 -7tJ -'3 9 0
STATEMENT OF DEBTS
AND DEDUCTIONS
Nora Carson ,.a k a Mary
ESTATE OF -,..-=~~,........,>"""=-::=-==-LATE OF Fa 11 owi;e1 d TownSh;pLenore,Carson,
DATE OF FILING APPRAISEMENT October
OFFICE OF TME
REGISTER OF WILLS
...'
AND AGENT OF THE COMMONWEALTH
OF _....:.W;..:a:.:.s=h:..::i:..:;n.:.g~t:..:o:..:n~_COUNTY
Form RC C·10
NOTARY PUBLIC
CH!·.~L~:~r-H BOF~O \;~:/\SHI;·,!GTOI·~COUNTY
I,
COUNTY OF _-.:.;w:...,a:..:s:...h.....;...i.:;.n.:...:g::.,t..:......o_n }s.:
J.Fred Cq.rson------......:::~-.:....=...:::..:::-=::.:£,;::..:::..::::~----__~HEREBY CERTIFY.THAT.TO THE BEaT OF
MY kNOWLEDGE AND BELIEF,THE FOREGOING 1M JUST AND TRU E srATilllEI)lT Q~DEBTSLFUNERAL EXPENSES AND EXPENSES OFADMINISTRATIONSUBMITTEDTOTHEESTATEOFr-ora LarSon,a K{a lVlary enorevar~on,DECEASED.AS DEDUCTIONIO FOR
'HH""'H"'AX PURPOSES.~~I ".S.l
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTYOUCHIli:'Ilt
197D
Apr.17 1 J.Fred Carson Reimbrusement:-
Mononaahela HOSD.53.0(
Rev.Laing lO.O(
~TT ,1"\1"\
.,""v •..y .....-.-
Register of Wills 19.0<
Guy Rogers l5.0(107 00
Apr.17 2 Howard F.Carson Reimbursement-Advertising and 2 S.C.16 ;'rOO
Anr 17 3 K.V.Thompson Funeral expenses 1412 00
Apr.17 4 Bentleyville Floral Shop Funeral flowers 58 30
Apr.17 5 Russell Marino,Agent On acct.-lnh.tax ~OO O~
Apr.17 6 Valley lndependent Advertising ...lO 75
Apr.17 7 Russe.l.L.1Ylarl.no ~n.,.1.dX '-.~l lIV ')
June 4 8 Memorial Hospital Hospl.tal bill 4 uu
197tL
JaIl 19 9 Howard F.Carson Reimbursement-Filing lnv.3 00
10 10 Howard F.Carson Attorney fees 1550 00
10 11 l.;:\+h"Rilev Notary fees 7 00
10 1?-Rll '""'0 11 Marino Filinq Account 1"7 00
10 1~.T_Fred Carson AccQllntant's Commission 550 00
:f7bA -J--.~IJ.I.I Jl./.:~l1Au1(k/~!~0-.()
(bel ~~~J.jfJJ A"-V-dxIV-OAd l.lj7f ...~5-0
~-
--I-
(~255 05)
COMMONWEALTH OF PENNSYLVANIA "-----..,..
h·'lY CGj\lr,'I:SSjCi~(E.Xr:-ii:;~S fi1;i.;\Cii 12,1973
Member Penn~yj~Qnjn Assn.of Notaries