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Home My WebLink AboutOC1970-0426 - ESTATE OF BEST••j QIommouwrttltq of 'rnnsylttttnitt.t IIttsqington QIonntg.\!is: KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid on the 21st.day of April 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 Ruth Pettit Best late of Washington in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and Betty D.Reed rix the Execut~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 Betty D.Reed committing.unto Her the administration of all and singular the goods and chattels,rights and credits,which were of said deceased,and requiring He r 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 21st. April in the year of our Lord one thousand I 11 nine hundred and·Seventy ~~.................................~~.,.~~.,'!...!.. Register - - t ilrttrrs wrstamrutary ESTATE OF Ruth Pettit Best A/K/A Ruth P.Best, A/K/A Ruth Pettit Drum Best ~2 .,.,. ,~~ \"~:,~,,e • LAST WILL AND TESTAMENT HIi'IhifI, i~ ,: ~....I l' 1,RUTHP.BEST,·of.Washington,Washington County,Pennsylvania, ".. -1- ".;c.,,o!,".......,;..... to those of her children who survive me. ..1. 10-.:.'••.'"'+ If I am not survived by my daughter,Betty D.Reed,I give,de- 2."'I give and bequeath to my grandson,William Robert Drum,the 1.·I direct that all !DY just debts and funeral expenses be paid as soon 3.All the rest,residue and remainder of my estate,real and per- I nominate,constitute and appoint my daughter"BETTY D.REED, 4. sum of FIVE HUNDRED ($500.00)DOLLARS or the total amount I have on Isonal,'1 give...,devise and bequeath to my daughter,BETTY D.REED. ! share and share alike, vise and bequeath the aforesaid rest,residue and reITlainder of my estate, EXECUTRIX of my Will and direct that she be not required to give bond or !!:f being of soundinind~memoryand under standing,do>hereby make,publish HIiII and declare this,as and for my LAST WILL and TESTAMENT,hereby re-' Ii;iII voking and making null and void and all Wills and Testaments or writings in HIi1i the nature thereof,by me at any time heretofore made. 'Ii!l .!I ii,l',t;1IiIilias convenient after my death. I,III'it11~:!l"'IIIn-.\1 ;1f0~',:!deposit in:any'baAA;~hichever amoilllt is smaller.!specifically direct that ~no legacy-shall go to William Robert Drum;',Jr.,if there is no money on~~.;:,rct:~}.l(de'posit in a bank.t .''".,':' .\~i '.t"IIl.IIii!'IItt.li "HffIt !lhilIi"H;i~ I, •• '. II -,nr"\ (Seal) • day of - .. .~" '. IN WITNESS WHEREOF,I have hereunto set my hand and seal to SIGNED,SEALED,PUBLISHED and DECLARED by the above named security in any jurisdiction in which she may act.In the event of her in... required to give bond or security in any jurisdiction in which he may act. ability or unwillingness to serve,I nominate,constitute and appoint her husband,ERIC REED as EXECUTOR ·0£my Will and direct that he be not each of which I have affixed my signature this ;L this,my LAST WILL AND TESTAMENT,which consists of two pagesJ to Testatrix as and for her LAST WILL and T$:STAMENT in our presence,who, in her presence,at her request andin the presence of each other,have her'eunto set our hands as attesting witne sses• IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~ PENN SI?'CLV 'hTIA··,""'.l1J.~..ORPHANS'COUR'J:-DTVISTON .. IN RE:) ) ESTATE OF RUTH P.BEST,also ) known as RUTH PETTIT BEST,,) also known as RUTH PETTIT DRUM ) BEST,Deceased ) PROTEST OF APPRAISEMENT UNDER SECTION 1001 OF THE INHERITANCE AND ESTATE TAX ACT OF 1961 TO:COMMONWEALTH OF PENNSYLVANIA Department of Revenue c/o Register of Wills of Washington County,Pennsylvania Courthouse Washington,Pennsylvania '15301 I,BETTYD.REED,do hereby protest in part the appraisement of personal property in the Estate of Ruth P.Best,also known as Ruth Pettit Best,also known as Ruth Pettit Drum Best,pursuant to the provisions of Section 1001 of the Inheritance and Estate Tax Act of June 15,1961,P.L.373,72 P.S.2485-1001 and in support thereof state as follows: 1.Ruth P.Best,also known as Ruth Pettit Best, also known as Ruth'Pettit Drum Best,died on April 2,1970,a... resident of the City of Washington,Washington County,Pennsylvania. 2."Your petitioner,Betty D.Reed,has been appointed executrix of the Estat'e'of Ruth P.Best,also known as Ruth Pettit Best,also known as Ruth Pettit Drum Best,by the R~gister of Wills of Washington County,Pennsylvania.A short certificate issued by the said Register of Wills is attached in evidence thereof,and designated Exhibit "A". 3.Following the death of the said Ruth P.Best an appraisement of property allegedly taxable in the Estate of Rutl: P.Best was made by the Commonwealth of Pennsylvani,a~A copy of f· that assessment is attached hereto,marked Exhibit liB",and made a part hereof. 4.The said appraisement was entirely concerned with a savings deposit,account no.6824,in the Firs.t National Ban and Trust Company of Washington,Pennsylvania,Washington Office, in the names of Betty Drum:Reed or Ruth Pettit Best,containing a balance of $647.09 on the date of death of Ruth P.Best.The said account was appraised as fully taxable. 5.The protester protests the appraisement of the said savings account no.6824 because all of the funds in the said account had been placed therein by the protester,Betty D.Reed, also known as Betty Drum Reed,and were her property,as the following will reveal: (a)A copy of the passbook pertinent to the said account no.6824 is attached hereto,marked Exhibit "C",and ade a part hereof.The account was begun with a deposit of .$825.00 which was the property of Betty D.Reed,also known as etty Drum Reed. (b)The said sum of $825.00 was most of the roceeds of an account in the First Federal Savings and Loan ssociation of Washington,Pennsylvania,no.17365,owned by Betty .Reed,also known as Betty Drum Reed,and her husband,Eric Reed, and withdrawn on March 12,1969,the day before account no.6824 in the First National Bank and Trust Company of Washington,Pennsyl ania,referred to above,was begun.The balance due in account o.17365 was $827.78,of which $825.00 was deposited by your rotester in account no.6824.A copy of the passbook issued by the First Federal Savings and Loan Association is attached hereto, arked Exhibit "D",and made a part hereof. " 6.The survivor,Betty D.Reed,also known as Betty Drum Reed,contends that account no.6824 should be appraised at half the face value thereof,or $323.54,pursuant to the prOvision of $~ction 241 of the said Inheritance and Estate Tax Act of 196.1.The deceased,Ruth P.Best,also known as Ruth Pettit Best,also known as Ruth Pettit Drum Best,did not place any property owned by her in account 6824 in contemplation of her death. WHEREFORE,this written protest is filed with the Pennsylvania Department of Revenue,and a copy thereof is sent to the Pennsyl- vania.Department of Justice,with the prayer that the appraisement \ of accoubt no.682~describ~d ibove for inhe~itancetax purposes be ,-•1 ,.'. changed from $647.09 to )323.54. WITNESSES: PATRONO,CEISLER AND EDWARDS By·~-t""~~~~~l>---tAttor acknowledge to have receivedserviceofthe AND NOW,__~~~~UL~"1970,I do hereby accept the original thereof. Russell Marino,Register of Wills Agent for the Pennsylvania Depart rnent of Revenue B ·. C!tnmmnuwraltij nf Jruusylnauia IIUli4iugtnu Cltnuuty.lili: I,~.~.:!.~.~.!.~~~.~.~.~.?.Register for the probate of Wills, and granting letters of administration within and for said County and State,do hereby certify that the records of my office show: That.B.~~.h ;p..~J?~.;?.~~!~!~~.~.~.~~.~.~.~.!.~~!~!.~~.~.~.~~.~..~.~.;.~P.!.:.~.. of...Wg.§.nJ.nK'11.2P.:,in the said County,died on the ?~~day of...~P..~~.!. A.D.19 1..0..testate;that said will was duly probated on the g~.~:t day of...~.P.rJ.!.. A.D.191Q and recorded in Will Book No..J:1Q Page 9..7 .. That.l?.~.:t.:ty.;Q R.~.~g .. w..~.§in the said testament named to be Execut rix thereof:that letters testamentary upon the estate of the said B.)J.:th P..lt :§~.§.t ~!~/~;L ..B.y.~h P..~.1!.~.t~~!~!f?:.g.y.~g p.~.~~.;!;.~p..r.~.. ..............................................................................were issued on the ~.l§.t day of A.P.r..1.l 19 7.Q.. to the above named Execut r ix and that S he w..as duly sworn as the law directs.I hereby certify that the above appointment is in full force and effect on this date. IN TESTIMONY WHEREOF,I have hereunto set my hand and affixed my official seal at Washington, Pennsylvania,this 24.t.b.day of J.ltly.. A.D.,19..~~~. Register " EXHIBIT "A" County File No._ , 'names of N.Fi.S.BETTY DRUB Ii.EED or fdJTH PETTIT BEST,Opened Harch 13,1969,Balance as Under the Inheritance and Estate'Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:Jt,Savings Account 116824,held in the FIEST NATIONAL BANK &TIWST COHPANY,WASHn;$-'roN fJFF'IEE,WASHINGTON,PENNSYLVANIA"in the FiCC-134 (1-69)A ,.,,)Iy,iOM~~~1~~~~~~~:~~~SEYN~Vt'-lIA (")OFFICIAL NOTICE OF INHERITANCE T(AX ">,';1",! ,BUREAU OF COUNTY COLLECTIONS APPRAISEMENT AND ASSESSMENT OF I INHERITANCE ,~AX DIVISION ASSETS NOT SUBJECT TO ADMINISTRATION ~iiiiiiiiiiiiii~~~iiiiiiiftiiiiii~iiiiiiiiiiiiiii~~~~~~;;;;;;;;;;;;;;;~~~~~'II TO:_~},rr...11S"'-L."-=B::;:;E:.:=.TTY~..::D::.:.:H:.:::m~,1...:R:.:::E='],::;'D_____Dote:__~A~p;::.r.:;;;i=.1_9~,:.....::1..:..97.:.-0:...-____I: 67 LeHOYNE AVENUE 'Coun ty ...:I'.:.;:la:..:s:.:.;h:.::i;.::n:ugt.=..o::;n-=--_ WASHINGTON I PET',TI'mYLVANIA 15301 /Bureau File No._ ~e have received notice that,~~~~~J~X~~~~{~~~ on April 2,.19-.1Q.,you came into ownership of certain p~operty throughX¥4ht.mfxs.l}LUi{.aah.JfP~}G€0Y•.ZXX ! ~rnw:ty:.u~ei:K1i>CtfiUl~WL,{transfer from,RUTH PI<,;TTIT BEST,deceased.! f t; I'1'1 I I''I!I iI, of Date of Death,647.09. apprai sed by the Commonwealth,'as of the date of death,at $,61+7,09 100 %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMEl:IT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE o If you pay the above amount within three (3)months of the date of death of the decedent,or o~or before July 2,19 70 you may deduct a discount of 5%of the amount 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 ~t the rate of 6%of the ,taxp~r annum is also due as of *-_- 19_'_,_in the amount of *If tli~tax is not paid by the above date additional interest is due at the rate of 6%per annum unti I paid ,," TOTAL AMOUNT DUE $ 38,$2 ,,1.°1,_____W"'j;._ .---------- 38.82 $--------- ----------- $================= fI tI ! INSTRUCTIONS TO TAXPAYERS APPRAISED BY::::.JL~~~4P::JrJd~~-- aiser) Make checks or money orders payable to: ASSESSED BY:_ (Agent for the Commonwealth) To insure proper credit to your account this Official Notice must accompany your payment.Mail or bring it to: I \' iII I ,, ,{' .. t' EXHIBIT "B" ,'.....>• I"__~''''U '_-'-__--' ".~~\:..~.--,r I\",j ,,,~,l,. .. i "" •r ".,'..... 1. .-...."': " , ~r l o ..' " '~..., ,' I' EXHIBIT "C" ,. ·1L I! ,,, I.., / .f ". "'} j / " f'lI','. J. I \I \ _~l_._ , •I, :~J ~if 0>111 I ~I,'I II)•III,F 'i~.":I; I if >0 1 if II)I "/""';~-I'.::1~-/' >i,11).. *ti1)036~~ *ti*95~~~ ~***933~~ ****9S~~; tr":*.*n9~~; ****83~Oll'-- ****852~~ ****aZ7Z~ *******00..-- BALANCE 1f~1.-Zq92~ lhWrZ5i9~~ ***Z,5692~ ***Z465~~ ***Z,1115~~ ,***ZI21S~~ ***2,16~~~ ***ZJZ14~~».,'A ***2,164~~»! Jl ••t ***Z,079!~>.1Inf ***21016~~»I ill -,I, ***1,966:!'"I i IB"-1 ***2,010~~:···f ***11~10~~;..r *'In!r1J60~~I~-I***1,300~~.~:1***11175~~ ***1,201~~:~Ias \ \ , ro,t:"' ,_-_1..._- K**74911 ~*~*749.11' -,,.....***761.60 :'**.*776.83 ****79Z~Z "..... :.:',:.' DIYIDIINDe WITHDRAWAL.P'AY".NT8 BALAHCIl ,\.....".",,. g***65~~ ,'I '>"~tci"**82~~ -,~·~·*21~~ *trZO~i ,.;+,.~". ~***'~60~~ ~***;\'60~~ **·18~2 ..;' ~****.25~~ ~*8Z7r~ .... DIYIDaHD.WITHDRAWAL. ,''.' ····fiJI:.0.··••08"··" ••• .,.'••fit ••••••••.:.... ••••a...~.. ••• ,..... • 1 :)., ,',1••,',\,. '._,. .I ..':.... END ~R J0.196 .1t12.~9·,",'""". *11'15.23'" ' -JUN ~U1965 '***15~~ EC ~1 1~l)..."~."*1illl! i.a.~00'.',gu-**SO __j '.'.....'..2ti,'II.*85,0...0_'..."~..''',:'.'ToO".'j ..•..":~"'**632~I '..'.. •~i.~,.1****5022 rlD JUN 30 1967 ..*q~~. .~***.600~~..,"..".'•. ,..~tddlilcSO~~..'..,..,. ,i:Ainlc*60~~<,,,,·; ,'.~*·*lZ5~E·ut.C .~1 'ijtil '.***26~~ ;HAR29~ ~JUN-7~'.....,''[:;~a~~r ~~D,JUN 3,0 (t(",~ 6 ~JUL.-l~ :1 'JlD7:1 OEC):""'.''. 8 ~t6.~.DEC 30 1968~. 9 ~fEB,,:,5~ 10~MAR 1Z?J 11 ,12 DATI: ';, ..'.13 14 15 16 17 ','18 19 20 .. ':;.'t.~c'••, ,'.1·, 'I· ,',1 -.;I "...,1 . JAN21·64 JUll2 t{.(J;~ 3 JAN 7-65 4,~Yult42~ ;",.'"'.~ U\ocr';'9"" 21 ~NOV30~ 22 ~DEC1J~ ~J}t~aD.~ ,'.'.23 ":, ~,'.:.',. ,21 ",'..',22 .~,.'.,~.:" .." "".","..,' <'::')" •I '",.:.,'-• I 5 ;~t~~~iJt£P'~1·1965 ..Z1~ ••' .o' 8 ;Jtit;1;'f~r~'U.I '.,i:;J;<I ~i uj~b6 ***50~~.~:I ~AUG26~.~',.:..".",:,~ti11'1O~~2, 10 ~OCT-7~.g***.50~9 ..,. I e}1 ~OCT31:'.,':gkt*200~~.:r'. 12 ~OEC 1~~..".i:****50~~ "'~==================:::::=:::~~___._':'~~.~=.'_.__._"'~'~~.''''''_...h.,,,,\ ___..:....-_---;:....-No._ U ~)A1tf3~ 13 In .~~01'~JAN 1300 ~JAN30~ 1ft "l~~FEB 1.,00 11 ~HAn13~ 18 ~A@~\im ~r ~AUG11~ 20 .','\.'\ ,) /(-~---...--'~;;?C/fY .----,....-....---.--.-----.--..---.."-~ I-==NAT"M=E=E=r=1=C=r=R=e=e~~~1~~S=W,g,'~1f~B~e=et==;t F Y-==D=r=ll==;m='=B=e=oebd=,=======;=N=O=.j==7=3=;=6=5====i')I, I 2 ,.. ... '....~" ',' ." ...... .-1:,. "'It.,'/ I\:,I ;' ,'f \. f • ·, ,..'-, \1,'.:'. .' EXHIBIT ltD" ....,'. .0 d-7 ()~4.;A1p COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE,c/o Th Register of Wills of Washington County,Pennsylvania ' '.." IN RE: ESTATE OF RUTH P.BEST, also known as RUTH PETTIT BEST,also known as RUTH PETTIT DRUM BEST,Deceased l' ,. \ ,\- PROTEST OF APPRAISEMENT UNDER SEtlUON 1001 OF ,THE INHERITAN E A D ESTATE TAX ACT OF 1961 .'"V ...._., -'-"I f '8 ~~:::U:::t1 t:::j :P-n1 c c_~~~~(J)c=r-r",·"et::::.(f)Ln Z -,P1 t .......,.!'''''.-:; r.tj)rT1 r-..~c-C!J--l ;::::::~- 0,_,""z,::;~~';,;:-0 g ~~~:::1:~I....,~f-;;;:-u r-0»(f)tA>- ..,''''- I I !'I~. "~ r ~...~i,PATRONO,CEISLER and EDWARDS Attorneys at Law 80 East Chestnut Street ~.I',il I Washington,Pennsylvania 15::=.0 I"/23-d/D },,.' ,II ,(~ IN RE: ESTATE OF RUTH P.BEST,also known as RUTH PETTIT BEST, also known as RUTH PETTIT DRUM BEST,Deceased. ) ) ) ) ) ) i PROTEST OF APPRAISEMENT UNDER SECTION 1001 OF THE INHERITANCE AND ESTATE TAX ACT OF 1961 TO:RUSSELL:.MARINO;REGISTER OF WILLS OF WASHINGTON COUNTY~PENNSYLVANIA Courthouse Washington,Pennsylvania 15301 I,BETTY D.REED,do h.erebyprotest in part the apprais.ement of personal property in the Estate of Ruth.P.Best,also known as Ruth Pettit Best,als.o known as Ruth Pettit Drum Best,pursuant to the provisions of Section 1001 of the Inheritance and Estate Ta Act of June 15,1961,P.L.373,72 P.S.2485-1001 and in support thereof state as follows: 1.Ruth P.Best,also known as Ruth Pettit Best,also kn.own as Ruth Pettit Drum Best,died on April 2,1970,a resident.. of the City of Washington,Washington County,Pennsylvania. 2.Your petitioner,Betty D.Reed,has been appointed executrix of the Estate of Ruth P.Best,also known as Ruth Pettit Best,also known as Ruth.Pettit Drum Best,by the Register of Wills of Washington County~Pennsylvania.A copy of a short certificate issued by the said Register of Wilts is attached in evidence thereo and designated Exhihit "A". 3.Following the death of the said Ruth P.Best an appra:Lseme.:nt of property allegedly taxable in the Estate of Ruth ~.Beat was made by the Commonwealth of Pennsylvania.A copy of that ass..essment :Ls attached hereto,marked Exhibit "B",and made a l?ar t,ft.ereof . 4. f TILe said appraisement included a valuation of a savings deposit,account no.6824,in the First National Bank and Trust Company of Washington,Pennsylv~nia,Washington Office, in the names of Betty Drum Reed or Ruth Pettit Best,containing a halance of $647.09 on tILe date of death of Ruth P.Best. account was appraised as fully taxable. The said 5.The protester protests the appraisement of the said savings account no.6824 because all of the funds in the said acco~nt had been placed therein by the protester,Betty D.Reed, also known as Betty Drum Reed,and were her,property,as the following wrll reveal: Ca)A copy of the passbook pertinent to the s.aid account no.6824 is attached ILereto,marked Exh,ibit "C",and made a part hereof.The account was begun with a deposit of $825.00 which was the property of Betty D.Reed,also known as Betty Drum Reed. Cb)I TILe said sum of $825.00 was most of the proceeds Df an account in the First Fed~ral Savings and Loan Ass.ociati..on of Washington,Pennsylvania,no.17365,owned by Betty D.Reed,also known as Betty Drum Reed,and her husband,Eric Reed and withdrawn on March 12,1969,the day before account no.6824 in the First Nation-?-l Bank and Trust Company o,f WasILington,Penn- " 1 sylvania,referred to above,was hegun.The balance due in accoun no.17365 was $827.78,of which.$825.00 was d~posited by your I..~ protester i,naccount n.o.6824.'A 'c,opy of,the passbook issued by the Firs t Federal Savings and Loan Asso ciati.on is at ta,ched hereto, marked Exhibit "D II ,and made a part hereof. 6.The survivor,Betty D.Reed,also known as Betty Drum Reed,contends that account no.6824 should be appraised at half th~face value thereof,or $323.54,pursuant to the provision of Section 241 of the said Inheritance and Estate Tax Act of 1961.The deceased,Ruth P.Best,also known as Ruth Pettit Best,also known as Ruth Pettit Drum Best,did not place any property owried by her in account 6824. WHEREFORE,the protester does hereby notify you in writing .. tliat she elects to have the correctness of the assessment made by the Commonwealth of Pennsylvani~determined by the court at the audit of her account as personal re~~esentative,pursuant to the rovisions of Section 1001 (2)of the Inheritance Tax Act of une 15,1961,P.L.373,72 P.S.2485~1001 (2). ITNRSSRS: ./:,. Betty D. ~~4£J-- Be t t~rum Reed ' PATRONO,CEISLER,EDWARDS &PETTIT I ," (J ;::...--- By'_-+-~~~~P/..:.-'.._.~~:.......:::..::-:..=...:......--+ for Protester .'. ,; '. ,,.. ,.'".< " ," Qtnmmnlt1U~alt4nf 'tuugyluaui~ ..--------"'-,,·--,,-,--~~-----I ,/ " "..';'.' '... .,.' I, "'•.t ,i.~/.\\ iI,">:..~.\, i ~, ,l ');1\: -,_....-...'-,--"..........~..... ,,.:,'.:.'3Jllhtli~il1!ltnlt C!tnuuty,its: I,_.._.;._.._B.!!~.~~l.+..M~;:.*.!!Q ,.Register for the probate'of Wills, .'.". and granting letters of administration within and for said County and State,do 'hereby certify that the ,-~. ,records of my office show: That B.Y.:~h ;P..!..J~.~.~.~!LgL.~~Y.:~.b P..~.~.~~.!L !L~L!!!:~.~~.h r..~..~.~.!.~:Q£.~_.__ !~ ",.:of__.Y./.~.3h.1..lJ.E.1f.Q.n ,in ~e said Co~nty,died on the ~.SL day of ~.P..r...!.!..__ ",".A.D.19.1..0 testate;,that,said will was duly probated ,on the 21s.t day of A~.1l __.._._ .'.:...... A.D.19.1Q and recorded in WinBook No.llO Page 6.7...;.. ," Th~t ,.B.e.~.t."3 ~Rt;).t;'..g"~~.~~_~._ ,,was._in the said testament named to be ExecutriX thereof:that letters testamentary upon the estate of the said....._..B.y..~h.....p..lI.....~~.§1i....§:/.:!f:Lf!....B.y.th....;E~.1?y.J.~.....~!.~!..~....B.y.1?h.....?..~.~l!.LJ2.r...!!m...__ ,''._~~.._;were,issued on the ?J:.§.:t!day '0f A.P.r.!J:_.._19:1..9..- ,, ,IN TESTIMONY WHEREOF,I have hereunto waS duly sworn·as the law directs.I hereby' set my hand·and affixed my official seal at W~Iiington, Pennsylvania,this..~LJ.j;A .......day of.......J..u.l~.._._..,,~..... A.D.,19_7.0...-., ~~:!::::y~&::~~~~_~...~ Register ..": '.'.,;:..". ..,".,". .",'...; ";.•'..•...,:. ,,' ;..' .,( to the above named Executrix..and that she 'certify that the above appointment ~'in fuUforce'and effect on this date. ".•"'.~..''.'r o ""'._., ...~';,"." l :...',<"":':',~: ."~~. \I .f . "f •,,':1 .....,...."~.'•'.I -'.' ", ." •"b.'' • ,.•,(•",.::..:.','j'•;,.'~;.;·':>~_"::/~..··~~~-....'.•~r,:.~'--·~··_,..'~.,~,p :.:~'.•• ',,".,',, ,':...." ~':"" '" ,. 'J ...~...._._.....~....•.~•~~•.-.l.--.~__...._,,_,-__,...........__~_..._a--._. COMMONWEALTH OF PENNSYL VAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY CO.LLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEA8E REFER TO \ NOTICE OF FILING OF APPRAISEMENT 38-66-1 Betty D.Reed .(Executor ~.__"",,,__,,_~"""""---"''''---_...._~...-.-r-~.-..............~,~..' In Re:Estate of__~R~u~t~h~P.L•.:...!B~e~s:!.lot~a:J-/AlIk~/ai:!!.---- _____-..uWl(;l,a~sbu.JJ.I·D~g;J.t"'".QwD~--~County -File No.6)-70-426 Dear Mrs.Reed, You are hereby notified that the __~~o~r~i~~~in~a1~__------------ appraisement in the estate of Ruth P.Best a/k!a has been filed in the office of the Register of Wills Qf Washington County on February 22 ,191J...Said appraisement reflects'the following valuations: Real Es tate __~__=1::::.8J,.:'O~OO~.~O:.::::O;.......__ Personal Property ~2~J~.~Q~Q~------- Jt.Held ~.-J6W041oJ..7A.\.Qa9~·----,-- Total 1~$i#_,~661o.£J$l.l.<.t.loQL;9l...o---- As to such tax that is paid within three death,a five (5%)percent discount is allowable. remains unpaid after one year from date of deatn, of six (6%)percent per annum is charged. months from date of As to any tax that interest at the rate Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date _--:;F~e~b~ru~gz5!:l·~..!:.2c2~,.....1..LcnJ..l _ Title ROSE LUONGO.APPRAISER.Ie DATE OF DEATH:April2jl 1970 .' I I IL__ Note:This is not a bill. -..-------~-----~c--.-..-.':-:-..--......,.-"":'-_--.-----~-~~.......------ EXHIBIT "B" ··...~I.'. I'l'11 "'" ...,' .. :'" -~_...-~"_._..,.......--~.'.. :~"0,~.;~ ;':'i:'::,~i:I,t.,,>:n~'·}I'~'.;;lid':~..:'.:,';;\,.::".~.,,::....:i, " - .. " ,, ,.~ ",( ;,~,:.' .' ,.' '". '/ ,!' IIil,IIl·.l-~' \ '. EXH.IBIT lte'l .. .,'. ..-.""", ./ / ,, c·, I! ~. ..'I,'".. ~.' :~... BALANCII ttt&~2J~9Z~ *tiZ519~~ ***2IS692~***Z~65~~ ***211115~~ .'.***2,ZlS~~ ***Z165~~ "A't..INU -~."..._...;.......-. K**14911 ****749.11' ."'.'..***761.60 .'****776.83 ,****792~! 13 .' 14 IS e.··.:g ...... 16 I..'. 17 "...........•18 "••61 8 19 ""I.·e... 20 Q:•••'. 21 •••••g ••~ge. 22 e •g 23 ••••• .12 .~..,..'. '...';; 1';,~". ..-.,,\, .,.' ,'-,',,", ...;:-; "~...'.... ':•-~.,.J ''-.• 17 18 :.:..-~"',." I) " .';",,;r;:--.....••-.•.-...-_.123-6.5-'~"')..";·.··.4-~:·\-:.~·,',r:-',I"""il'l:r.....r\.~;:'!.C'iY"-.-__0 --.....-.\. ;NAME ~E~r.......1k.3QiL-.lIR~eiiL;...............-'-snrrIlijl·_."-....BLJ::eu.tuto,l1~D.......r-=.J\wun.l4--Ru.eoeod~_---::No.. ..: his wit ! . 'j...DATI DIYIUINUI.,WIT"~"jAWALI j 1 JAN2'·64 .'.':.','..I ..'.....,.:.. z JW1Z{";:l ENDJ;ti.aO ,lS6 *12.~9·."·,~;:....:.. 3 JAN 7-6;i .**15.23 ....,. 4~~~2!D JUN;ju 196$.***15~~ S ;~triif1~b£(r~1·1965 .*Zl!! .8,!Jtit:r'l'::~,:m':'j~jj'I';.ILJ jjb6 "*50~!'.~II :J~26'4 .".....;",..,':..~ti*10~~2 : 10 ~OCT -7~g***..SO~~. eP ~OCT31:..":~***200~~: 12 ~DEC 1~~. .,.,.~****50~~ ...'... ,. ..~ ')", {l",. \'\" .. :r.~..-.-'~. ~~._-',:,;.i~·.~_......_",__".__ ,\;.., ~....._-_...'~~~.~... EXHIBIT liD" •OJ' ~....,","1 OOffltr of m~gintrr n,f 1I111s RUSSELL MJfiRINO REGISTER·OF WILLS AND EX.OFFICIO CLERK ~.F ORPHANS'COURT ''I DEPUTY REGISTER ,GUY A.ROGERS 1Ius~iu!ltl1U.'ruusyluuuiu ~2 March 9,1971. The Director, Bureau of County CoIl ections, Department of Revenue, 26 S.Fourth St., Harrisburg,Penna.,17120. IN RE:.PROTEST OF APPRAISEHENT UNDER SECTION 1001 OF'THE INHERITANCE AND E STATE TAX ACT OF 1961.--(PERSONAL PROPERTY) NO ;-6"3-70-4'"21). ESTATE OF:RUTH P.BEST,aka RUTH PETTIT BEST, aka RUTH PETTIT DRUM BEST,Deceased. Dear Sir: Enclosed,herewith,please find Protest of Appraisement in the above estate,filed by Patrono,Ceisler and Edwards, Esq.,in behalf of Betty D.Keed,-Executr'ix',in-duplicate. You will note that the Executrix elects to have the correctness of the assessment made by the Commonwealth ,of Pennsylvania determined by the court at the audit of her account as'personal representative. VV.y ~_u_l_y";yoour)9.{~?n~.-eJ Rus sell M5-;i..no,Register of Wills rm/f ./2 Encl.~CC:Inh.Tax Dept.-Wash.,Pa. ". \• 1 ------------. PLEASE FURNISH SERVICE(S)INDICATED BY CHECKED BLOCK(S). O REQUIRED FEE(S)PAID. Show to whom.date and address 0 Deliver ONLY ,where t1elivered to addressee ,.oi""....~~------- II\ "RECEIPT IJeceived the numbered article described below. / (See other ;idei 11 GPO:It&t0-351-31 -~-----(....-'. SHOW WHERE DELIVERED (only ifreql/ute~'(.~ POD Form 3800 NO INSURANCE COVERAGE PROVIOED- I July 1969 MOT FOR INTERNATIONAL MAIL RECEIPT FOR CERTIFIED MAIL-30~'(piUS postage)~POSTMARK SENT TOTHE DIRECTOR OR DATE-S~REET AND NO.BUREAU OF COUNTY COLLEC~I~~-S,,-.·; -DEP ARTMENT OF REVE ~~~ P.O.,STATE'AND ZIP CODE 26 S.Fourth S .-P..4h ~ ..HABBI SB -70 11 ~ 1--------.O<RPT..IO""MdAL SERVICES FOR AOOIT MAL EES -c:Ii:>;) _1,Shows to whom and date delivered 1 4 RE-TURM ~-With delivery to addressee only ·..6 .RECEIPT _2,Shows to whom,date and where delivered ..35SERVICESWithdeliverytoaddresseeonly854 :'--OUTVER to ADDRESSEE ONLY _ _.._ _ _ _j~i- :sPEciAL DETiVERY (2 pounds or less)454 REGISTERED NO.SIGNATURE OR NAMEOF ADDRESSEE (Must always be filled in) E REVENUE \I \DATE DELfARII l- f ../") ~ ." 4>0'-/0'---7'~4>f TO:RUSSELL MARINO,REGISTER OF WILLS OF WASHINGTON COUNTY PENNSYLVANIA Courthouse g~~hington.Pennsv1vania IN RE: ESTATE OF RUTH P.BEST, also known as RUTH PETTIT BEST,also known as RUTH PETTIT DRUM BEST, Deceased. rROTESTOF APPRAISEMENT UNDER SECTION 1001 OF THE INHERITANC~ AND ESTATE TAX ACT OF 1961 :.:-.::;, :.:p...... ~-~'-~~:.~ )1, .:::, iii •....9 i-~ ( \"",.~~, ,/A. "J~ ,~1'"\',i V~'!)~~~:i:J~-i'~~ \~~ ~-;;;'::::z, (0 i1J .::t;:::::::~,c:--.:;:(;;(')" ~;,~:~:::i ~~_-:--t "1 -'1a=0 .!_- <0 C)-"1 -"" ,.O:§=c-,.,;---:r:::r--ii•V)0 -L- ~......... "-"".1--.,.,.::;;; ::'"'0 . ~, ..~"'.- .. PATRONO,CEISLER and EDWARDS Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania 15301 J ?-,J-/.--1..~~, ) /.~ t 0~7 ()---zf-~~ i\ffibuuit (@f Exrrutnr (@r i\~miuilitratnr 8'tutr of 'e1111uyluu11iU,t nn: C!tlIU11ty of lIuul1il1gtlI11 \ Personally before me,the undersigned authority,a .not.a.r.¥p.uhli.c...in and for said County and State,appeared .Eet.tY-D Ree.d ,who,being duly sworn according to law deposes and says that s he is the execut~~~dmm~r of the estate of Ruth P.Bes-t,a/k/a Ruth Pettit Best,d h h f . h d 1 ft ta/k:/a····Rtl~h····Pei::t·i-e,..·D:t:·tlm·..Be·s-e:· · ·decease ,t at t eR~t.£Rol~~~~~tU e~lk/sal uR~ili complete inventory and appraisement of the real and personal estate of....Best..r.a,l.kja...Ru..tl:1....P..@.tt.ii t deceased except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real ;nd personal estate in the foregoing schedules are determined and state.d 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 Execut&ixA:tl~ftjf'. . ,.~.f(u'o\\C , da ~~~~i~:'.:':=~~o.~;;:.f.~th~..l'L~·~~~\ci.~~:.....~....B"..4~.....,·:<~~t ..:·:..·~..6-~~t;t:f~~~~::~s uecut&"l44mlo_ 1.An inventory must be filed within threGf'.'in~nths after appointment of personal representative. 2.A supplemental inven.tory must be filed within thirty days of dis~o~ery of addition~l assets. 3.1 Original and 2 CopIes and 2 RCRI-34,Under $10,000;1 Ongmal 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 ~947,P.L.513 Sec.5.2,72 P.S.4844.2 lfnutntnry uuil1\ppruispmtnt of the goods and chattels,rights and credits which .were of······=·I~·~·a::.~u~~:;~·~~~·,,~D·;~~~B:.:.~~f ~f ~:.~.:~.~.~~.~.r.~.:.~~~. Washington County,Pa.,taken and made in conformity with the ab01le affidavit.. PettitDrum Best 2100 DOLLARS REALTY:I ALL those 2 certain lots of ground situate in the·7th war~ of the City of Washington-,Washington County,Pa.,being II separately bounded and described as follows: FIRST:Being the North 30 feet of Lot No.159 and the Souith 10 feet of Lot No.160 and hounded on the South by'lot noJ or formerly of Ida V.Biltz;'on the West by Duncan Avenue; on the North by Parcel Second hereinafter described and en. the East by Alley "C".Said Lot fronts 40 feet on Duncan Avenue and extends back of equal width therefrom a distane~ of 150 feet to Alley "C".Being parts of Lots Nos.159 and 60 in the AllisonLand Company Plan of Lots,recorded in P.B.~, page 110. SECOND:BEGINNING at a point on the Northeast side of Dunc~n Avenue,corne~._of Parcel "First"herein,10 feet NorthwestI of the original dividing line between Lots Nos.159 and l6D; thence Noithwest along the line of Duncan Avenue 31.1 feet to the Northwest face of the Southeast driveway curb,58.9 feet Southeast of the corner of Fourth street;thence by a new division line through the Lot No.160,150 feet to a point on Alley "C",59.3 feet Southeast of the corner of Fojlrth Street;thence Southeast by t1:le Southwest line of Alley"C" 30,.7 feet to a point 10 feet .Northwest of original line between Lots 159 and l60,said point being corner of parcel "First~;'herein;thence through Lot No.160 along parcel "F rst" herein by a line parallel to the original division line,1 0 feet to the place of beginning.Being part of Lot No.160 I n a plan of lots laid out by the Allison Land Company. BEING the same conveyed to Ruth Pettit Best,widow, by Betty :G!Fum Re.ed,et con.,by deed dated July 30,1968 an recorded in Deed Book 1282,page 723 1 8 ,000 PERSONALTY: Checks uncashed CENTS 00 Total Realty and Personalty • I $18,021. ...~~00 ~¥8g 10 3-70 -4d-~ Inventory and Appraisement IN THE ESTATE OF RUTH P.BEST,a/k/s RUTH PETTIT BEST,a/k/a······..RUTll··..PETTTT·..e·RUM"··B'E·ST·......·..···...... Filed ,19 . ...--'o -f\ ~~.'" t..r" ~ £;.tj';fj Jr'rn c::: (j")C>(j):r:<f>,~ :::;'-40"1~rn r"GJ ......',._-.J,",.-,, <?0 ..-.-- 'Z ·-n -:;: a~~0_:::;:.r-...... "-0 r-0?"(fl . e-c;;::::-:;r:;.-_....J -0-:.> !,JJ .,.-'\rr\·o ~~ j)1CG 81-W td=='1;;/1 M.TA, ,. ,0 Th,eFtrst and fi...nal Accou.nt of BETTY D.REED, exeCl;!:trtx of the Estate of RUTH PETTIT ,DRUM,BEST,deceased, late of City of Washington,Washington County,Pennsylvania. ~'~~'_~'~~'__~_"':"'\~'~~';~'~\""""~~~~~~'~~--~"!""'~'''''''''''''''~~'~'T''''-'~--,,~~~,~~-"'~-'':.:;''~\7-''''''-'''\'''-~-~'-''~'-'~---~~ L (.",'(,I ;r { SUM'M:A'R '¥'~~~--.~--..~. Account Principal of Personalty, Schedules A and B'', Principal of Realty, Sch.e.dules C and D " Income from Personalty-, Sch.edule~E and F Lncomefrom Realty, Schedules'Gand H Administration Expenses: Schedule I Family Exemption Sch.e.dule J ' Burfal,MedLcal and Nursing Expens,es,and EmplQyees i,' services ~Schedule K Grave Marker,Schedule L Rents of Resident Schedule M General Claims,Schedule N 'Pe:bi:ts "Credi:ts:,Balance, <,,,,IJ $21.00 None $21.,00 18{QOO.OO 10{027.27 7,372.73 None None None 115.00 57.91 57.09 1931.3~931.30 None None 15'0.00 IOlso.ool None None J '·'96'9.05 [ 1"' "'$'1'8'"'."3"0".'a''0''$'1'4''2:0''0'"9 6''.,'"."I'~'<,"~.;.:'..,..,'..., c ';:,"-'I "c-'• ,j., ,. r. :P"R'I'N ~'I:P"A'"L,";-l'l )\:1 :(:'l ;,,A :S;C 0 U NT S,4 •~4,_"C "q,e ,,'<.l ,'S'CHEDVL$'A ~<\",.\',\'Z4<< PERSONALTY,Debits; ,--"(."".'" Amount of Inventory and App;t;'ats,~nient ftled on June ;18"1970 and of ;t;'eGot'd tn the Off:Lceot:,tIieRegtster.:of Wills of Washington County"Pennsyl,van:taf in;I.nventQr~(:S00K81 ( at page 184 ., SCHEPULE B· "~'('C "-(, PERSONALTY"Credits:,t . NO NE .\"""\.~.-...,,"..,-. REALTY.,Debits \..f.-,.~.-_...... Amount of Inventory and Appraisement filed on June 18 ,1970 a,nd of record in the Office of the Reg:tster of W:tlls of Washington countY,l?ennsylvania,in rnventory Book 811'at ]?age 184..' .SCHEDULE D \.;:-,( REA~TY,Credits; ay 28 -Ha;r;;ryR.Cook,City Treasurer" installment on 1970 ,city taxes (total $6")...OaF covered "by.rent" $57.001 2.1.0.0 21.00 $~8/000.00 $18,000.00 July Aug., Oct. QV. 6''.,.."H.arry R.Cook,City Treasurer , instal1ment'on 1970 ctty taxes 31 -,Malcolm L.Morgan"County Treasurer, 1970 county tax 1 ~Harry.R.·CoOk;(City Treasure:):'(,f,ina1'..• installment on 1970citytSlxes' ,6 "'"'Harry R.CookI City Treasurer I instal1- menton 19.7 0 school taxes,.'.... 10 ~Rarry R.CookI CitYTreasur~r/' installment on 1970 school taxes '.. $3.91 61.00 75.51 61.00 70.00 65.00 .. 1971 Feb.16 "\""Harry R.Cook,ct:.tyT:J::'ea,surer" final tns:ta1lment on 1970 school taxes June.15 ..,..Harry R.Cook,C;i::ty Treasurer,_ 1971 city taxes '. 10 "",Malcolm L.Morgan,County Treasurer, 1971 county taxes $70.56 183.00 71.,73 -,.Aug;.18 ..,..Ange1ineSori:ce~NotaryPubItc, .acknowledgement on deed 31 ~Prothonotary'of GreeneCounty,cos'ts .at;.$1.64 N:ovemb,~er Term 196'YA.,P. 1..00 6.00 sept.:,:2 -Proth,onotary of Wastt$ngt.on County, f.iling re:lea~e.of Judgment :17 ~.Harry R.Cook(City ,'Treasurer, 1971 $choo1taxes i 30-Angeline Sorice,Notary Pun1ic, veridor'safft:.davit 3.00 218.14 1.00 Oct.1 ":"Bennet Realty'Estate Agency, cornmis'ston .f or seIling realty 1 -first Fede:J::'al Savi::ngs and Loan Associ:.ation of Was.hJ,ngton, Pennsylvania,un:raid pa1ance.of real estate taxes 1 ":".Pirs,t federal Savings-and Loan Ass:ociati.on of W:ashi,ngtQn" Pennsylvania,realty't,ransJer taxes on sale,of.realty 1 ..,..L08S on sale of realty Inventory value,$181 000.00 Sa:Ieprice '16'''7S0~'.O0, ,"1 •\., 1 -,patronQ (Ce.tsler,Edwards'&Pettit, extras~ervicein securing removai of Fir.st Nationa1Raiik:"and Trust ~ompanY'j udgmentfrom record 1 .-;-r.ti:st National Bank and Trust Company, payment of jud<;J'1llent in Gre,eneCounty 1iened of recorcl in Washington County .-SCHEDULE'E 1,005.00 76.12 335.00 1,250.00 155.,00 6,915.30 $10,627.27 PERSONALT¥,Debits; t ;,t "'-.' NON E '-SCHEDULE;!:' PERSONALTY,Credits: \~,. NON E ,-SG1:IEDULE"G '"<<.<..'"..0:; 19:70 1 ..,..,Robert Seibert.,,'June rent May June 1 Robert SeiJ)eI:t,May'rent $40.00 ,40.00 ,-SCHEDULE'If 'REALTY Credits:,'"(, '1970 35.00 '$,::11S.00 Aug.5 .,..,Westl?enn Power:'Co.l ,gas to July 27, 1970 June July Sept. 3 -West Penn power CompanyI electricity to May 26,1970 ."' 8 """Columbia Gas of Pennsylvania,.gas to May 22,1970 6 .,..,West Penn Power Company,electricity to June 25.,1970 6 .,..,.Columbia Gaso;f pennsylvania,gas to June 23,19,70 31 -..Citizens Water Co.,water s,ervice to JUly 29,1970 14 ....Washington....East Washington Joint Authority,sewer services to sept. 29 1 1970 $7.55 13.99 5.87 5.65 5.86 6.73 ,-4.97 ::-itltN<:E<:i\<k:,i, ~...... ..-.,j ,'SCREDULE'l: { -<.'". ,• ADMINISTRATION EXPENSES:..,. 1970 April May June Jul¥, 21 'T';"Register of Wills l probate of will ,and grant of letters testamentary 23 ....,Washington County Reports,adver.,.., ti:.sing grant of letters i' I'..":"-Observer PUblishing,Co.,a:dvertisi.ng grant of letters '\ 17 .,..,Angeline Sorice l Notary PubliCI af.... tidavi:.t on inven-t;:.ory 18 -Regi:.ster o;f Wi1is,filing inventory 2.4'~"l \.,..Re,gl~ster of W+.lls,'thre,e short certi;fi..,.. ,cates .'." $18.5C 14.0C 14.0C 0.7~ 4.,OC 3 ..OC 24.,.Registe.r o~Wills ~filing protest of ,tax appraisal-'' Nov.16 ~Ange.lineSorice.,Notary Public,affi- davtt on tnheritance.tax return 1971 $5.00 1.00 Mar. 19:72 ' Jan. 5..,...Registe.r of Wills:~;Eilingprotest of tax apprais:al -,Patrono,Ceisler~Edwards&Pettit, fee for counseling executrix ~,Angeline Sorice,.Notary Puplic,affi":"' ,davit.on this account ' ..-Register of Wills,fiJSng this account SClfEDULE'J ,;;;,t;( 5.00 844.30 0.75 ~,,',9'3'1",''3'0'.'f~,'\.'...'.'-- '.•oz''. FAMILY EXEMFTION ; NON E "S£HEDULE:K .%• BURIAL',MEDICAL AND NURS:tNGEXPENSES~''ANDEMP.LOY:EES 1 'SERVICES; "<,,',",,'",,:'" 19'70 ., May 19'71 7 .,..,Piatt funeral Home"undertaker t's,s'ervices 25 -L.,J.Quetsch"M.D.,servi:.ces to decedent in final illnes:s Dec.15 '""'Annex Pharmacy,bi~11 for drugs 15 -,G;rant E.Hess"M.'D.,,serv'i:ces:to decedent .15 .,...,Richard K.Hare,om,M.'D.,services to dece.,..: den,t in ;E:inalil1ness ' "SE;HEDULE L..\,\.e. ,GRAVE'MA:RKER; e < 1971 Dec.15.,...Kurtz Monument 'Co."grave marker, SCHEDULEM L ,.'- RENTS'O:FRESIDENCE:,, ,"«,.,, NON E 1-1-1-.;,403 6s<:Q16 ,--5";,0,.,66 $'1 t5'2S'•4::3 $'150.0 $150.0 , ,. ••'1,"••"•••••,••• .-SCHEBULR N •,~'"<.';;;'.. GENERAL"'CLAIMS: -{",; May 1 -,Columbia Gas o~Pennsylvania,gas to March 24 ,19.70 5 ""'West penn :power Co.,e1e,ctric:j:ty for period of decedent 'sdeath CtoApriil 27,19701 5"~.Columbia Gas o~Pennsylvania,gas for period of decedent 'c~:Ldea,tQCto April 23,19.701 7 ~Be+l Telephone Company,te1.epQone S.ervice, 10Apri12,1,9.70' 27 ~Citizens Water Co.,water for period of decedent ':$death.Cto April 29..,1970} 30 -Civic Finance Servic;:e,Inc.,balance due' on loan $39.01 15.89 27.25 6.2.85 8.77 27.67 June.26 ....,Sears,Roebuck,and Co.,on account,bill for merchandise . 26 .,...Washington.,..East Washington Jo.int Auth.,ority sewer servi.cefor pe~iQdof decedent ':s death Cto Ap;!:"i1 29~l.970 r ,'1971 Dec.15.....Cathryn A..CooK,services reporting credit 15.20 12.19 67.20 15 Sears,Roebuck and Co,"balan.ce due"bill for-merchandise'...,..57.34 15:....Joseph Horne Company,bill for merchandise 30.73 15 Lang's,bill for merchandise 21.63 15:-Ben Reynolds &co.,:O:):1l for music 15 C.H.Jones and Sons,bfll for cLothing 15 Wi1son Carroll"bill for jewelry 15 ..,..MoIlLe Kotchar,hill fo;!:".clothing 15,....S.A •.Meyer Co.,bill for goblets 15 ....Smith's Appliances,bill for merchandise' 15 ....Dunn~\s Dry Goods Store,bill for merchan.... .d~se 15 ....Ki<ldLes ';'S'Qt>~pe,'i.,;i;>,:i11::~:o~'itfercl1a;nd,i:s.e fI ..~.(I 15 ....Frank Blumer,bill.for window-washing 15:Ashmore,'s Flower Shop,bill for flowers 15 Fences,bill f;or meich~mdise 15 ....Wet,rrLck Groce;!:");,co,,f btl1 for merchandise 15.':"'Warrick Four SeasQns,bill for flowers 13.06 39 ..45 30.47 14.73 . 3.85 10 ..27 37.18 2.33 4.9 26.4 4.0 13.8 6.5 .-.. 15 ..-J'ames's Food;Marke,t{bill forgroceiies and meat 26.09 15 -E\i,ans.Studto,0.):'11 for photographs 8.12 15 ..-first Presbyterian Churchf due for contributi.ons to current expenses ($80.00 J.,benevolences:($40'.0.0 1 r and 50 Million E'und ($115.001 235.00 15 '"Smart Gown Sho]?pe"bill :Eor clothing 107.00 '$969:•.05 " \. ,. Obs&~r .'Reporte'r WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION • its regular editions on the following date or dates;. In compliance with the News,paper Advertising Act of 16 May.1929. P.L.1784,as amended. Commonwealth of Pennsylvania.County of Washington,SS:. Personally appeared before me.a Notary Public in and for said County and State R.i.~lHH:9.s...~c..9.W~JL who being duly s,worn according to law.deposes and says that he is the $.~.c;X~.t~.:r..y . of the Obse,rver PubIishing Company.a Pemns,ylvania corporation.and its agent in this behalf;that the said Company is,the owner and publisher of the Observer-Reporter,succ'essor to The Washington Obs'erver.established Septelffibe'r 18.1871.and The Washington Reporter.established August 15. 1808.a daily newspape,r of general circulation.printed and published and having its place of busines's at Washington.Washington County.Pennsyl- vania,where it or its predecessors have been established and publisb!ed continuollsIy for more than six months,prior to the pUblication of the notice hereto attached;thllit the prInted notice or advertisement hereto attached is a ,copy of an official advertisement.official notice.legal notice or legal advertis,ement.exactly as printed or published in the Ob£'erver-Reporter in ·•E:XECuTRlx~b'ltr!3l~,j:',,'';B>STATE ,OF RUTE>":e,::~~ST~·k/a'RUTH PETTIT 'Bl!:ST;,alk/aIJTHPETTITDRUM'BE~'l]'de··ased late of <j;ity,!,of ;Wash _no I ashingtcin Countyf(PennsYl •Letters Testamentar~~~.;lOveestate,having'b~~neundersigned.,all pers;aims ag , ;les ;:e ",'•!l persohs'indebted•~e.;1i:eques.ted,to 'I? :Iter.'u,,\1,~er~~&~,wltJ.>117 ~Mo t "",,a -"ito!'ATRONO;"'CEI,Apr.il 24.,May.l and 8..,.19.7.Q................................EDWARDS ,.,'t' 80 East ChestnuLStree .that neithe'r tb!e affiant nor the Observer Publishing Company is interest,ed Washington.Pennsylvama .'in the subject matter of said notice or advertising and that all of the aHe,ga-:.70~7·Frl.3t tions'of this affidavit as to the time,Plat:z;eJl'charactezo p,~cation "are true.•{!;b-. ........":/~'''''''''''''W~ Sworn to and 'ub"~:;:0~~~: WASHINGTON,WASHii,GTON COUNTY MY COMMISSION E~PIRES MAY 6,1972 c·- Washington Coilly Reports' 803':sou:R'F~s:'fRa:a:r WashingtOD,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929,P.L. 1784 S,ec.3,paragraphs (3)and (25). COUNTY OF WASHINCTON) STATE 0"PENNSYLVANIA (SS. Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the official legal periodical for said Washington County,publis'hed weekly having its place of business at Washington,\Vashington County,Pennsylvania,and is act- ing as its agent in t'his behalf;that the said WASHINGTON COVNTY 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 adver- tisement attac:hed 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: .......A-p.d~~.Q.,~.9..7..Q .. ......!.:~~y.?!..J::t:.!~.?.?.g .. EsaNotlcea~egisterof Wills 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 hav- ing claims or demands to present them for settlement to the Executors Of Admin': istrators Of their Attornevs... I•••Itt ••••••••••••• BEST,RUTH P.,a/k/a RUTH PETTITBEST,a/k/a RUTH PETTIT DRUMBEST,Dec'd. Late of Washington,Washington •.County,Penna.Executrix:Betty'D.Reed,.67 Le-Moyne Ave.,Washington, Pa.Attorneys:Patrono,Ceisler and Ed-wards,80 E.Chestnut St.,Washing- ton,Penna.J I •'1's not interestedh· h h IS actmg .f. .behalf of w IC e 11 f the allegations 0horationm . . d that a 0 that the ba~fiant ~~t~reof~;;d notiC~r~adv~~t~~~~goanthePUb~'~i are~)l'tfUY.'~./in 'h'.n J~"m 'h,"m,pi",/..G '~h'affidaVIt as to "-?j ,;"':.' ''"~jY L <J-"-"""-":":cc..."........""Edi;~••~.u .~~•• r ~_.d bscribed before me t IS_______ Sworn to an su Ma ,19/7..Q.)A1h day of...~/d -y;~ '-A/. aa :j ,"•~i:.l...../..U [. ..~..-.................Notary Pub Ie MTHERIt.lE C.NICKOlAS,Notary Publk1 WMhlngton,Washington Co"Pa. My Commission Expires November 1,1973 +'+' ~I=i ::l Q o:l 0 +' 0 I=i 0 ::l Q)0 .d ....<:) +'0 <:)-0 0 < +',.!:<l '"'~... 't:l Q)0 Q):0 .....;s- +'>.I=i !.9Q) Q)~rn :I=i Q):<:)......,iEj 0 (\I ~+' :9 +'-+''''''1 I=i ::-1 ::l :J'>;1 ~\cp 0<:) <:)C- o:l I=i ~\r) :s s:l0 -.~....\=+'~\0 o:l +'Q)S ~.d .!:: 'X" +'c;) 0 .... ~I=iI:l H ~'t:lI:l ~ <0>..... .................................................__.._---___---_._---------- ......../~}).:~. I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute 9,nd Rule of Court,as evidence by proofs thereof filed to No...l:a.3.:::.7.J..-~L.....-.-.-.-.·..I .'tJ-. Witness my hand and official seal this lR.--~---.--------. dayaL~.':;.~,:.......19[;b......:\.\.~~.~'C\i\n __'.~Y~':n~... '.____-__._Register of Wijjs",: [,7'.r \~!~~~.;.,. f bj r- \t.l i J,\..:1 I rf iJ ~55: oz Washington County,ss: day of '_',.._.._._..__.._:,~.-..-.-...-.-.,.--..19.z~'~"---t-.1--. ....~ ~..., .-...,..,...,...-.,."/fNGEiiNE"'scip',"~'~-.-;.-.,---.-----.--.-~ 80 E C . 'CF,N~,arlJ PH""I"""-',on' ,•hoot!!l)t ~t 'J\'" W"hihgt'o w'~"~'Cuo,1,0 P My Commission Er.Piro;(1,J(Ji1!HH'J 11 1975 Sworn and subscribed beifore me this ..!..t!J<::.. STATE OF PENNSYLVANIA, WASHINGTON COUNTY, ---~_...~ ,t \~~ ......)0; <1[::t-\ t : 0\r-\.:(Vl\ .,.",i The within named Accountant being duly sworn according to law,deposeS and sayS'that the above account as stated is true and correct as ~.~.·····-···--·-·-·-·-·:··verilybelieve,s ~•~F _• " I"I I .~ ,~ I, II .. I \",-, The Court is respectfu Ily requested to determine proper d;slr;but;on jl!)h;s eSIOla --!1..(aJli\A ..~ Counsel for Accountant ~lt t4r Qtuntt uf Qtummutt ,Irun uf lJun4iugtun Qtuunty ®rp4unn'Qtuntt iltttiniun '.Ia the matter of the Audit of Account in J Estate of RUTH P.BEST,also known as RUTH PETTIT BEST,also known as RUTH PETTIT DRUM BEST TO THE AUDITING JUDGE: No.426 of 19 7a A•A. Enter ~our estate. appearance for__t..:...:..:h:...=e----.:a::..c.::...::.c..:::o..:::u.:..:n..::..t..::....:.:a..::..n::....t=---=.i_n_t::....h..::..e a_b_o_v_e_s_t_a_t_e_d_-_ PETTIT Francis H.Patrono15thdayof._--J.M:<.L.4a.J.Y....l.c...lh..L-,19-2L N.B.-Counsel shall,by separa:te paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. iF,fl t1 if=ffJfa;d...""I...."__;/." ~"l{r~[J\I i PN 4 49 rIDl11I('!'«:::;::"!'.I'!,.'"AR·I·~O·If\~u.u..::1)~.~'-....._~'tl ,;,,~,.I iI iFt:!E:(iI'~}TfER:OF WILLS W4$!l1t;~GTaN CO.•PA. No.4 26 of 197 0 A.A. In re Audit of Account in Estate of RUTH P.BEST,also known as RUTH PF:TTIT BEST.also known as RUTH PETTIT DRUM BEST AUDIT 'ratript fnr ~ApptaraUrt FOR BETTY D.REED,EXECUTRIX PATRONO,CEISLER,EDWARDS &PETTIT ByL4~~ Francis H.Patrono Attorney ~2 .. , uf Q!nmmnu ®rp4ann~ ~lt Qtuurt 'l~an uf lIan4iugtnu Qtuurt 1ltitrlninu <ltuunt!} In the matter of the Audit of Account in E',""'O~~ ~~~ TO THE AUDITING JUDGE: Enter~ .(. ~~__,day of·_n,L.L.."""'=-=-=-~,19-ZZ N.B.-Counsel shall,by separa:te paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. ~>. 4 Q) ....=:~.... 0 ~ 0 Q)$.t :t ...,< .s ~ rn ~fz;1 ;+. .S ;+....,I-~~;:l -0 0 P::'" N '"0 t~~~r:.:. ....«~0...,:c; ;:l ~~;+. Q)........4 ~~ H ~~ ci ~ Z ...E.:?!.~.!.~9..t.....E:v..T.B.~..:~.g§I..?~).~.?. ...knQ.w.n a.~....RJ.1.IH p..B..I.T..r.I....l1.E.S.:r...,.....~J.?.Q . known as RUTH PETTIT DRUM BEST......................................................................................................................... ~u t4~muun of Qtnmmnu 'Iran nf ltan4ittgtnu (ltnuutY1 'a. ORPHANS COURT DIVISION No.A.~.9.gl 1.~..?.Q A.:.A.:~M,XM ,.. Enter !?.Y..r....Appearance for the ~.~.f.QJJ.n.!.?-.n.!..in the ·above stated d&geX.e.s..ta.te .. .....................···•·..····..·······-··:·······PATRO"N..o-·;·_·CEYS!;i3i't;··:E~·ETTIT·· To By _F.~.~~;"H~~t!!,~~.. BOB A.FRANKS,Attorney for ac.c.Q.unt.ant.... Prothonotary ~.~.E.s:~!..?,19..7..1:.. No 4.Z.6 ,o.f l.~..7..Q A..l.A~f-¥~. .....E.s..t.a.t.e....D.f....RU.T.H...P.........B.ESI..,......a.l.s.o ..kn.Qkl.n.....9.-.:?•••BJJ.J..H.....:P..f;.r.J..II..J?.E.§.I."........ also known as RUTH PETTIT DRUM· ······· · ····..IfE'·s·f .. ~mMt -e -r"! PRAE~~~9>R APPiARAhttE f'~...,,,~ % ;.....> -0::x: en'{.cJ-~0 r''''*~.-c.n !!C: -'0.(f><n 1""11Z'-{rr;~II ~ ~;rrl r-"""~::0 ;.- ~ ::;:0 _'.............-',..1c. o ~~:o ~_v ;r'z-oro,?-u; -C" ..s:: (..0 PATRO~,CEISLER,.E~S &PETTI' By ........f::~.~....t{-::.~. Attorney for a.~.~.QJJ.n.t..Sl.n.t..:. ~2 .'..~ I-~--'-----·_.~.--~----~----'..~..--.--~~- I PETITION SUR AUDIT . IN THE ORPHANS'COURT OF WASHINGTON COUNTY Testate Form J Estate df B~.th r.~~g.$..t.,.a.l.s.Q kn.own..as--- ..........~;.~Ru.th ...P..e.ttit...Best.,.a.ls.Q.known···a-s····· .............~Ru.t.h P.e.ttit...nrllDl Be.st._ . Deceased No A.z6 Qf...l9.7.Q._A~.A..~_ . Fiduciary :l?~.tty.J).!R~e.d.,. .~.~~.~~.!.r..~.~. Date of Date of . Decedenfs de.ath Ap.r..i.l.2..,...l.9.Z0 _Grant of Letters ~J?~.~~?~.1 ~.~?9.. This is the fi.r..~.t a.n..d...f.illaL account filed in this estate If there have been former accounts filed in this estate,list file number or number and term . ...........................................................N.9...f.Qrmer...accQlJll!.•.................................................................................... Election to take N e 1 .t .f .1 d Date Election Place of; Under or Against wilP.(cros~7>u.fgn~)le .Filed NQt ap.plic.able Record . Name of surviving spouse N.<?~.lJr.v:;i,.:v.;i,.D..g S.p.o-u.s.e _.._ _ _ _ . List issue,where material: Issue not material. Did decedent marry after execution of will?{indicate)n~.No.Any children born after execution of will?{indicate} n~No.If answer yes,name ·them _ _ . Leg.atees Relationship Interest Fiduciary,if deceased or not sui juris , I.William Robert Drum Grandson $500.00I·Sui jurisI. I OJF bank deposit I.Betty D.Reed Daughter Residue Sui juris List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause: Legacy to William Robert Drum adeemed:no money on deposit in anybankleftbydecedent. If partial intestacy,give facts: No partial intestacy. Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.~~ If any exception give cause:N.o e.X.c.ep.ti.an . File copy of Notice and date of mailing.....J.gn.l,HU.Y....l.8.,....19.7.!...arr-<:1··Mar.d~...i'b';"':l-9-':Fl:;-"'cop-I'e'5'''of'''uciti"C:e'ii'''a'tt"ached. /' Is estate subject to the filing of a Federal Estate Tax Return?N.Q :.':.~ Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N.9.n.e ",........................\. \ If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant... ................................................NQ 1ife t.e.n.a.nt . 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. Georgia G.Paul,395 Donnan Avenue,Washington,Pennsylvania,claims to be entitled to a bill for groceries in the amount of $588.95. The claim is not admitted. 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: The personal representative has taken objection to the assessment for inheritance tax purposes of a bank account which is the property of the personal representative and not of the decedent.A copy of the protest filed by the personal representative is attached.The details are set forth in it.It raises an issue requiring a decision by your Honorable Court. Balance for distribution per account, Itemize any additional debits not shown by account: DEBITS: None Total additional debits (Add) Itemize any additional credits not shown by account: CREDITS: $N.Q.n.e . $~.~.IU.S..t.Qf!. Kathryn E.Rutan,Notary Public,affidavit on audit petition Total additional credits (Subtract)$0.•.7..5 . Balance for distribution $0.•.7.5 . $3,874.29 If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value>; Balance for distribution is cash. .f' ·r·':. .' ._------..-J If Family Exemption claimed by Petition,give place of Record:N.9...f.am.ilY-:..exemp.tion clairn.ed . If Family Exemption is claimed at audit,give name,relationship and basis for Claim:. No family exemption claimed. 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 proportions: .Betty D.Reed -entire balance for distribution. COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA The above named Fiduciary or representative thereof, being duly swo.rn.doth depose and say that the facts set forth in the foregoing petition are true to the best ot..:.!.her knowledge and belief. ...........Sliorn to and subscribed before ~e th ;5_---~-~-"J-:da~;:z-.l']-"-~-lo..h _hh__h.h 19.7hL Signature of Officer ~.~. Title of Officer.....JfATHa.YN.t;.•RttTAl'f..lfUfj••............•........... fro n Word SUl/dln'ARY PUBUb Off '.WaShin f g 80 E.Chestnut .!:II:Ice explres ti Pn•.waahilllto/l""Cii(j..fi.••.•.•~u.•.•..•.•• Commlu'Qn EXPire J n Y.Pa,"anuofl15 1975 And your petitioner will ever pray,etc. .--.-..-.-..d;f=-4-:---&L~-.-..--..--....-- ....................................................................................................,.. '. No..4.~§Q.f..J.~7..Q ..A.·.A~. Estate of...BJJ.th..rg1.t.j,.t....Q.r.!!m..J?~.S.t ....1-J ~r--tY-~f·I r [""l),I:.i $'...•"f~,·_..."I',,"~.t ).. Deceased ~7Z ND!!?PH !~Ifj \',&.... By Fiduciary :B.e.tty D.•...Re.e.d.J••••••••••••••••••• .........................Exe.c.u:tx.ix . PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following,in conformity with Court Rules adopted effective December 3,1951,being rule No.9:paragraph b-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 Will. 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 elections if any distribution in kind. 10.Copy of Federal Estate Tax return if es- tate is subject thereto. PATR~,CEISLE~:::&PETTIT .........f:.~~..;f..--- Attorney ~2 RUSSELL Ml.R!NO REGISTER OF WILLS WASHiNGTON CO .•PI,; I't· PATRONO,CEISLER,EDWARDS AND PETTIT Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania NOT ICE 15301 In the Orphans'Court of Washington County,Pennsylvania Estate of Ruth Pettit Best No.426 of 19 70 TO:Mrs.Georgia G.Paul 395 Donnan Avenue Washington,Pennsylvania'15301 Please take notice that Betty D.Reed ,Executrix \, \..~f t~e Estate of Ruth Pettit Best deceased,filed\ \he..T first and final Account at the above Number,and that \~ai~Account will be called for audit in the Orphans'Court Room,' Cpurt House,Washington,Pennsylvania,on March 24 1972 at 10:00 A~.,and a decree of confirmation and distr~bution may b~entered unless exceptions or objections are filed.You may be present if you so desire but your presence is not mandatory.\, \ \, PATRONO,CEISLER,EDWARDS AND PETTIT By__.._._._..__.._...__.._.....,__.......... .._..-.. Attorneys for Betty D.Reed,' Executrix FHP/ptk Dated:March 13,1972 \ \ ;. PATRONO,CEISLER,EDWARDS AND PETTIT Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania NOT ICE 15301 In the Orphans'Court of Washington County,Pennsylvania Estate of Ruth Pettit Best No.426 of T9 70 TO:Inheritance Tax Office,Pennsylvania Department of Revenue Washington Trust Building Washington,Pennsylvania \ \\ Please take notice that Betty D.Reed ,Executrix ',o'f the Estate of Ruth Pettit Best deceased,filed \her.first and 'final Account at the above Number,and that s\aid Ac count will be called for audit in the Orphans'Court Room, Court House,Washington,Pennsylvania,on March 24 1972 at\10:00 AM.,and a decree of confirmation and di3ttibution may be.entered unless exceptions or objections are filed.You may be pr~sent if you so desire but your presence is not mandatory . .., PATRONO,CEISLER,EDWARDS AND PETTIT By ..._..__...._..., Attorneys for Betty D.Reed, Executtix FHP/ptk Dated:March 13,1972 PATRONO,CEISLER,EDWARDS AND PETTIT Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania NOT ICE 15301 In the Orphans'Court of Washington County,Pennsylvania Estate ~r .,RUTH PETTIT DRUM BEST,;:,,: TO:Bi11iam Robert Drum 1878 Putnam Avenue Bridgewood 27,New York Please take notice that Betty D.Reed 'Executrix of the Estate of RUTH PETTIT DRUM BEST deceased,filed her first and final Account in the office of the Register of Wills of Washington County,Pennsylvania,on January 18 1972. You may,if you wish,inspect the said account in the said'office. PATRONO,CEISLER,EDWARDS AND PE '1''1'1'1' By ___ _ --~'i--Atlo-rn-e-ysfor-B~tty D.Reed, Executrix FHP/jah Dated:January 18,1972 -- r-----------------------~-- - - • PATRONO,CEISLER,EDWARDS AND PETTIT Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania NOT ICE 15301 In the Orphans'Court of Washington County,Pennsylvani.a Estate of Ruth Pettit Best No.426 of 1970 TO:Williarn Robert Drum c/o Mrs.David Kestner 54-29 Arnold Avenue Maspeth,New York 11578 \ Please take notice that Betty D.Reed ,Executrix of the Estate of Ruth Pettit Drum Best deceased,filed her first and final Account at the above Number,and that said Account will be called for audit in the Orphans'Court Room, Court House,Washington,Pennsylvania,on March 24,1972 at 10:00 AM.,and a decree of confirmation and distribution may be entered unless exceptions or objections are fi12d.You may be present if you so desire but your presence is not mandatory. PATRONO,CEISLER,EDWARDS AND PETTIT By_~._~_..""_:\------Krto"rn-ey"s--for·"Betty"D.Reed,\ Executrix FHP/ptk Dated:March 13,1972 ..\ \,\ \ \ \ \ 11 J ~n t4t QLnm nf QLnmmnn 'ltus nf lfuliIpugtnn QLnumy, Jtuuliylnuuiu,(@rp4uus'QLnm iinis1nn ESTATE OF Ruth P.Best a/k/a Ruth Pettit Best a/k/a Ruth Pettit.·Dnw Best..~.. deceased. No.63-70-426 Jn the matter of the First and Final Account of__=Be=..t;:..;t...l-=D",,-e...=R=e=e=d _ Executrix ADJUDICATION AND DECREE And now November ~,19-12.-,this matter came on for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereof of the balance for distribution in the hands of the Accountant is determined to be $3,87L..29 ··.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 disribution hereto attached and made part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. Balance per account --"_ SCHEDULE OF ~~~.DISTRIBUTION~~ $3,875.04 100.00-- Additional credit a.sked at audit Balance,_ Deduct Clerk's Costs &Receipts -"--_ Attorney__-"PWiat,....."""ro_no ~C""'e_is...l....eu.r_E"""'dw"""·.....a.....r.....d.....s-"&""--A..P....e....tt.....i6o.!toL-_ Georgia G•.Paul,(Peacock Keller Yohe and Day,Esqs), claimant,claim as compromised, Russell Marino,Agent,transfer inheritance tax: Balance estate liability and indiVidual liability of Betty D.Reed on joint bank account $349.44 Interest from 7-2-71 to 11-13.-72 28.61 Betty D.Reed"daughter,residue,~cash, .75- $3,874.29 3379.74 No balance~~B37J:OS- ~"fH"VL /~If(J 1,a.Ar'"'-~12L~Us; ~) ).'.'..". " '',~;'!. .~. 4P 0 ~~ -to.Z m ::J n 9 ~ 1Il 0 .... cr l:','::r 0:' ~.....::J (\) )\::r (I)<.::: :=11l .... c;,~.J 0- t:Y 0 3 :z::_03 ...'-to. 0 0 ~ -to. M .... ~r.:0 .... ~ (\) :~:(,,:'1 .,,Cl... ~...,:"Lt_,-~~0 .".0 ~;... ::1 c.:, -to. ......,r'"'"J(;:1-.....=.... N rr ........",;-:..'.J ::r -0' (\) ~•u.l r--Z 101'-~t ,;)U)-~.--~~C:::l (.n -....i..•. .~~..-.......::).(!...~"j) -'-~llJ < -f'J c::=,w...S "i ~•:-- :~A-...:~M~~.~ "•_I J IN THE COURT QF COMMON PLEAS OF.WASHINGTON COUNTY,PENNA ,.ORPHANS l COURT DNISION... -".", '. RUTHP.BEST,a/k/a ·RUTH PETTIT BEST ,a/k/a I3-UTH PETTIT DRUM BEST, HEARING ON AUDIT The Honorable P.VINCENT MARINO,Judge of -the .said Court. PATRONO,CE3:SLER,EDWARDS &PETTIT Es s. of Washington,Pa.,representing the Accountant. KENT C.PUTNAM,ESQ.,of Washington,Penna.', repres enting Georgia G.Paul,Claimant. '. .. No.426 of i970 ( ) ( ). ( ) ( ) ( Estate of INRE:" <t~Deceased. >.J>-.01ZZ111Il. io... "iBEFORE:' Ul .<t.~ tiII:I-m \D '. '-I APPEARANCES:<.~fcj., :I:~(II e' "" deceased.The Executrix is Betty D.Reed and th'e atto'rneys .,. .are Patrono Ceisler,Edwards and Pettit.Nowcin the presentI.",_ , /. ~TIME: III...II:O. L111 '0: ~THE COUIt T:' joo .J<tUii:ILo Friday,March 2~,1972,atlO:OO A~M.,EST ..... Number 426 of 1970,.the estate of huth P.,Best " es ta'te that we are discussing,'huth P.'Be~t,you have a',protest of the appraisement.'It was made by the Commonwea~th.Are you going to continue that or are you going to persist in tha t? MR.PATRONO:'Yes. THE COURT:Do you want that heard?" 2 ."money of the decedent,that there is 'a history which is set forth in th~Petition that it be~onged to th~daughter and "that it was simply- she put her jnbther's name on it as a rrn.tter of convenience.In tha estate there is also an unpaid claim of GeoIg:i:l G.Paul for groceriE s . .And that claim is not admitted,so I suppose we will have to have a hearing on tbat too if anybody is here to advance the claim. If it please the Court,as a matter of personal We ;Vill have to set that down for a hearing. of years.We have a Statement of the claim present. and it's for groceries sold to the decedent·over a continuing period problem,"I'd appreciate it if any h'earings would be after the 15tF.:l of April.We do some 'tax work and the'ass'istant I had doing this w<rk ~z~,MR.~TNAM:Yes,Your Honor.Mrs.Paul has consulted us .I>-til~regarding this particular claim.This is in the amount of $588.95 IIJn. zol-I'Z itil •~' ~·THE COU .liT: 0::I-~MR.PATRONe): .I0(o o::l.., :z:I-"(\I •(' that it's making a very substantial inload on-my time. has disappeared and I'm going to hav:e to ?O it myself.And I find TIlE COURT: Do you suggest the latter part of April ? I think we can hear both of thes e matters in I would appreciate it if the Court could do that. one day. MR.PATRONO:. uiII: IIJI-0::on.IIJ0:: I-0:: 5 THE COURT:'o .I0(oii:II.o MH.PATBONO:I would think so ; THE COURT:We will hear.first the Paul claim.Counsel will ., be aware of .that.That will be on April.27,that is T?ursday,April' 27,-1972,at 10:00 o'clock A.M.At 10:00 o'clock we will hear the' 3 claim of Mrs.Paul.And after that is concluded,we will say at .'app'r~ximately 11:00 o'clock---. MR.PAT RONO':'May I suggest.I very much dom t that we need "a whole hour,on the Paul claim. THE COURT:Well,I doubt -it too.Let's say 10:30 for the 'apprais ~ment appeal. Commonwealth is here. ~z "~-MR.PATRONO: oJ>-UlZZIIIll. I don't know that anybody representing the than those mentioned? ~THE COURT:That will be heard at 10:30 A.M.,Thursday,I-~-z ~.April 27.Mr.Patrono,were there any outstanding.claims other ~ THE COURT: MR.PATRONO:No.The Georgia Paul one is the only one.. We are talking about the Best estate? Yes. .~ uii:I-Ul Q MR.PATRONO: oJ« U Q :J... :<-l- I'(II ; . ! ui ~.Well;and then the issue with the Commonwealth. 0:oll._~THE COURT:Is there anyone else in Court interested in the I-0: :Jo Ruth P.Best estate?u oJ«~(NO RESPONSE)...o subject to disposition of the matters just adverted to .. THE COURT:The audit of this account is ordered closed, (AUDIT CLOSED) " '" " ,. ·j ", " Tbe fore90tnq record of the proceedings upon the t hex-eby.certify·that the pro~eedin9S and evidence are :!:z~oontained fully and aecuratetyin"the'notes taken by me on the hearinq of .~•~.I . UIZZIIIII. i~ I!l "z ffi '<.~ ..=~0:I-UI o oJ<',go:J"'l XI-....til / -.f vi hearing-of the above cause tshereby approved and directed to be fHed.II:IIII-0:'0II.III0: I-0::J ~ou ,oJ<U~1.II.o -~.__.~, ,,,,,_v,, PITTSBURGH,PENNSYLVANIA 15230 "'f "ew rei! NO POSTAGE STAMP NECESSARY POSTAGE HAS BEEN PREPAID BY MELLON SQUARE t~~ MELLON NATIONAL BANK AND TRUST COMP,(NY l~. I ~"l ~.1f?fl.1-?ttUlTT}JR, 'I •..•TRUST DEPARTMENT l __._.,r ~ r-------------.<.---_..~=-<,-::::--'-=.::,--""..--~:::--::--.._"--~-~--~,-~ IIL -..-. ,""t-•f .~·I) IN THE ORPHANS'COURT IN AND FOR V!~SHINGTON COUNTY,PENNSYLVANIA --------------------------IN THE MATTER OF THE ESTATE OF t :i~~~n~ST~~~--~~~--~~~~~n j NO._______J~l~__C?i _.1.~J..Q ~_ KNOW ALL MEN BY THESE PRESENTS,THAT _.R!£l:)~:t;slJ~!Starran-------------------------------------------------------------------- ACKNOWLEDGES TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANY OF THE ESTATE OF li~_~~~_J:!~__~.~~,__-~~-!.l--'!'-~l:l-~!=--~-~~--~~y:~--~-!.--~'!'~ SUCCESSOR TRUSTEE ~THE SUM OF Two thousand six hundred ninety nine------------------48/100--2,699.48__..-----------------_----------($)DOLLARS IN FULL OF THE AMOUNT AWARDED UNDER THE DECREE OF TIlE ORPHANS'COURT AT THE ABOVE NUMBER AND TERM. 1 have the general powe~?:;~:~d ./'~ublio and oonsul o~thf)U~1~~~~nt ,t/'E/Ylb£.~,\INE~~f_D •.~D~""L","'•.~-----~---DAY DF ~.f.---.l~--.. to Tlt~USC S '6. Wm<ESS --~(f..".~-------------------~~C~~~if ~~~T ,MSC -:(;~~W.Starran Adjutant.249th Gen Hasp ~ APO ~f'~9~Q7 TR-12e 11/661 •NO.438 of 1970---------------------------------------- ORPHANS'COURT ESTATE OF WILLIAM H.STAMM,SR.Trust for HELEN E.STAMM DOCKET PAGE __"_ RECEIPT FROM TO FILED .19 _ r .'~~.-----,-".. IN THE ORPHANS'COURT IN AND FOR __~ASHINGTON----------------------------- COUNTY,PENNSYLVANIAINTHEMATTEROFTHEESTATEOFt WILLIAM H.STAMM,SR.,Trust for , HEt:EN-E~--sTAfvffi-------------x~otIDamC--J NO.438 of 1970 KNOW ALL MEN BY THESE PRESENTS,THAT Norman John Stamm ACKNOWLEDGES TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANY _~'Y~g~~~9~_~~!!~~~~_ OF THE ESTATE OF ~~~~~_!I_!.__~~.L~,g!_,__~;_~§l_t:__~?_~__~_~~_~__~!__~_~~~THE SUM OF Two thousand six hundred ninety nine-----------------.:---48/100 2,699.48($~-)DOLLARS IN FULL OF THE AMOUNT AWARDED UNDER THE DECREE OF THE ORPHANS'COURT AT THE ABOVE NUMBER AND TERM. '/1\+1../7 ~ WITNESS MY HAND AND SEAL THIS 1..1...2.-DA.Y OF--L_/~--------_19_Zt!2. WITNESS __;{~_1J1~_~hMYL __£J~--_J~- Norman John Stamm TR_l211Cl/66) ~438 of 1970NO._ ORPHANS'COURT ESTATE OF WILLIAM H.STAMM,SR.,Trust for HELEN E.STAMM DOCKET .PAGE _ RECEIPT FROM TO FILED -...________19 _ L .' .~ IN THE MATTER OF THE ESTATE OF t -U~i~~~R~~~-'--~-~-.-L-~:£:-~ IN THE ORPHANS'COURT IN AND FOR WASHINGTONCOUNTY.PENNSYLVANIA --------------------------------- NO.~~~_~~__!~1!!~_ KNOW ALL MEN BY THESE PRESENTS,THAT'Robert C.Stamm ACKNOWLEDGES TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANY _~~g~~~~~~__~~.~'~~~_ OF THE ESTATE OF ~;r_J;.~~__~-"__~_~~L_~~_!.,__~_~~_~!=__f<?~__~~~_~!__~~~---------»~THE SUM OF 'I ,.... ~~~__~~~~~_~~_<!__~~_~_~l!~~!.~:!_?_~?_~~~__~i~~:~_:~_::__:-__::~__::~_::---:::---:::--:~~L!~g ($3.~~~2.~~~---f--------)DOLLARS IN FULL OF THE AMOUNT AWARDED UNDER THE DECREE OF THE ORPHANS'COURT A'1;'THE ABOVE NUMBER A"ND TERM. WITNESS MY HAND AND SEAL THIS . _ DAY OF ._19 . '. WITNESS ~u-~-s~,---------~Robert C.Stanun TR.1ze 1t/661 ! ,.. NO.438 of 1970------------------------------------- ORPHANS'COURT ESTATE OF WILLIAM H.STAMM,SR.,Trust for HELEN E.STAMM DOCKET .PAGE _ RECEIPT FROII'[ TO FILED ...__19 _ )--" -.. IN THE ORPHANS'COURT IN AND FOR WASHINGTON--------------------------------- COUNTY,PENNSYLVANIA -1-. IN THE MATTER-OF THE ESTATE OF t ~~~~~~T~~.?--~~~--~~~-:--~NO.438 of 1970 KNOW ALL MEN BY THESE PRESENTS,THAT Catherine S.Clark ACKNOWLEDGES TO HAVE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANY _~'Y~~~~!3-<?~-!~!!~!~~--------- OF THE ESTATE OF ~J;~I:o~_!I_~__~'J'~L~~.!_~--}:!'~~-t:--~~E--I:!~-~-~--~.!--~-~----~THE SUM OF Eight thousand ninety eight---------------------------46/100--8,098.46----------------------------------------------($->DOLLARS IN FULL OF THE AMOUNT AWARDED UNDER THE DECREE OF TIlE ORPHANS'COURT AT THE ABOVE NUMBER AND TERM. WITNESS MY HAND AND SEAL THlS 2~~DAY OF :2~19--7-L'- WITNESS n ...Q._.m ~.--------~~-~~-~----t-(J ------~~--~~Catherine S.Clark -------------------------.~) TR-,ze 1'/661 -~ NO.A38 of 1970----------------------------------- ORPHANS'COURT ESTATE OF ... :" WILLIAM H.STAMM,SR.Trust for HELEN E.STAMM DOCKET PAGE RECEIPT FROM TO ...'~-r1--J C:~:;E;:O;:a ""'"'"-..."'...-»rn (0:-c:3 I(j~"..,D'; ("""-m'U>f) "......-Z --;0"(J')rq ~~-..J t,.::J-j :0 r- ...t~..")0 _... :;':!-Z '"T\:~. g ~~~~r--:7;-oro to,",>(J) -.J FILED __0-/---_._------.'\l~-------oo-19 _ STATEMENT OF CLAIM ESTATE OF RUTH PETTIT BEST,Deceased No."(26;7'/970 Claimant:Georgia G.Paul Keystone Apartments Donnan Avenue Washington,Pa. Amount:$588.95 Basis of Claim:For groceries sold deceased over a continuing pe:riod,of years.Deceased would make small payments on account over the years,the most recent being in March 1970. slips. Claimant has the original entry charge ent C.Putnam,Attorney for Claimant IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) Estate of RUTH P.BEST,) )No.426 of 1970 Deceased.) STIPULATION FOR WITHDRAWAL OF CLAIM TO,THE HONORABLE,THE JUDGES OF THE SAID COURT: 1.Betty D.Reed is the executrix of the will of the above named decedent. 2.Georgia G.Paul filed a claim aga~nst the,estate for groceries allegedly furnished to the decedent during her lifetime. 3.The claim was disputed and denied by the executrix and as a result a hearing was held thereon before Hon.P.Vinc~nt Marino on April 27,1972.No decision has yet been re~dered by the J court ..",..,.f ~,. ,i·'-1 '•, .J I • ,.'"I,•.,t',oil-~".\"'.'(r';'c,>i.'f,'.•_'_...I'j./;..,..:<•i;. .~:....~~i,.Ii'..'.' 4.The parties have agreed to a settlement of the claim . I _ by a payment of $100.00 to the c1ainiant.'(~):,'.(A'. ~..I t·~...,i,~ ,'"1 -it ..~f 5.The parties by their c6unse1 stipulate and agree to request that the claim be dismissed by your Honorable Court in consideration of the payment of the aforesaid sum. PATRONO,CEISLER,EDWARDS &PETTIT ~A_.,H A LBY~~Betty D.Reed, Executrix PEACOCK,KELLER,YORE AND DAY --/f~'~~'j:J~Z / By ~/~YL~~t:,.rec~~ 7'Att6rney for GeorgIa G.Paul, Claimant DATED: .r""4 ·IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: Estate 'of RUTH P.BEST, .Deceased. ,, ) ) ) ) ) No.'426 of 1970 o R D E R AND NOW,this ~-11..tLday of YZH.~,1972 the within stipulation is approved and the claim of Georgi~G.Paul is dismissed as settled upon.the payment of $100.00 to her from the estate of Ruth P.Best. ~I ., /'~-.."~.,._":[t:H a'!i ~'f,,~JI ~yA • ,..... ." "I (, •~.~1't r»...t f \.~F :..-,..""" i:.'l·'~~~..~~-,. ':_ /...:'".:.I ~t '\; t ..."11 --t .....~~_~- J IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA In Re:ESTATE OF R,UTfL l?,BEST,a/k/a RUTH PETTIT BEST, a/Ria RUTH PETTIT DRUM BEST, Deceased No.426 of 19~70,O.C. PAY TR AN SCR I PT ".. f,...l ----------, Each of the undersigned does hereby acknowledge to have received on the date set forth to the left of his/her name the sum award~d to him/her by the Orphans'Court of Washington County, Pennsylvania,by its Adjudication and Decree of November 2,1972, and set forth to the right of his/her name,including in kind any..~,..: property awarded to 'him/herby the said Adjudication and Decree, from Betty D.Reed,Executrix, personal representative(s)in the above named Estate;and each of the undersigned does,by his/her signature hereto,release and discharge the said personal representative from any further lia- bility for the discharge of the Obligation resting upon him by virtue of the said Adjucation and Decree. 16.50 378.05 100.00 $ ~,19~72 Receipt Signature of Distributee Amount Received l.:!...-•19m ~.!J211 o~t CJn.QA.ucoI e&J:.O e.,$ Russell Marino,Clerk of o.c.Div. PEACOS~"KELL '",.X9fiE &\DAY IS ,19~72 B ~/,//~$ K£orne s or Georgia G.Paul I Date of November Novemoer November December ---------,196_ ---------,196_------- ----'-------'196_ ---------,196_ r'-"--~ ...--.,...$ l ','t ,0"" ..:::r --'-'~ :.::f-o- ~i ~~I\)~,. (j\< :z:0• I-!) 1-3~~I-J\..0Cf.l -...J Cf.l 1-3 0 (") ~H ~'1:11-3 (") *t1 .~-. ,I "'-'". .~. >, :-", ,;....+ ,- .",1 " '-...:..," ,. "I -.....~.~',',' " ., , ~'t.• " ,~"~." ot \•.'~~..' ..' ,. ,~"',"",-",, !'. "" ',' "., ., '" ~'~••t ••_;f r,_,.t .'~.'.f •• -,',•·..·..t-" '-,'.r~". ,, ""'1'....., /.-~, """',,,~-.~t;.•~,i,"...,'" ~,..' ,.- .~.;."• "r"'-."-\ ::~:.'..,.A,\f'<i1t~~,-,C'lerk, ~~:'',:·.t~~·".:,,-''~..f • ",...,,~," "'-,' .; ~,"~. f:'~~_~ :.." .,,"~I '\'~.'\ ;' "•~,~.,-1-~.' ..~.,'~ .'(,..~ ,\:. ..,~ -, "-r... 1,'.,.\;.'".-' ". ,.f~ ':f • ,. '_1 .l .-.\- ;:;..·~c' ......''r' . <4:', ~,'#-I'. ,.'got :''.,.,1'._,~.".- .......' ,..~-"'., ~-.·.1 '*.:. te-", CHARLES C.KELLER DAVIS G.YOHE REEo B.DAY KENT C.PUTNAM ROGER ..J.ECKER ..JAMES S.lAMS LAW OFFICES PEACOCK,KELLER,YOH E &DAY EAST BEAU BUILDING 68-70 EAST BEAU STREET WASHINGTON,PA.15301 AREA COCE 412 222-4520 November IS,1972 RALPH W.PEACOCK 1902-1972 Mr.John Hana Orphans I Court Division Washington County Courthouse Washington,Pa.15301 RE:Estate of Ruth P.Best etc. No.63-70-426 Dear Mr.Hana: I have just recently received an Adjudication and Decree dated November 2,19.72 and signed by Thomas D.Gladden in the above captioned estate. This is a case in which we represented the Commonwealth on an appeal filed by Mr.Patrono from a Commonwealth appraisal of 100 percent,jointly held bank account. By letter dated March 26,1971,Mr.Patrono notified us that he was electing to have the correctness of the appraisement determined at the audit of the account of the personal representative and that he would "of course,give notice of the filing of the account so that you can be present when the audit takes place." We never did receive any such notice I and I cannot tell from the Scheduleeof Distribution what disposition was made of this matter I only that a final tax liability has been assessed against the estate,to include the individual liability of Betty D.Reed on a joint bank account.I would appreciate an explanation of this and if the adjudication does not provide for taxation of 100 percent of the joint bank account,then we would expect to take exception to the adjudication.Please let me hear from you at your earliest opportunity. Very truly yours, CCK/srccc:Francis Patrono,Esq. r,IlA,)\,y OFFICE OF THE ATTORNEY GENERAL ~ 11~6 Frick Building Pittsburgh,Pa.15219 412-565-7572 May 8,1972 Mr.John Hanna Register of Wills Washington County Court of Common Pleas Orphans'Court Division. Washington,Pa. Re:Estate of Ruth E.Best 426 of 1970 Washington County Dear Mr.Hanna: In connection with the c'aptionedcase,we have agreed with Attorney Ceis1er to accept taxes based on one-half the amount of the joint savings account --therefore,it will not be necessary to have a hearing on this matter. JJK/ams CC:Patrono,Ceis1er&Edward -,' IN"THE 'cOUI1T OF COM~VI0N PLEAS OF WASHINGTON COUNTY~PENNA.~,'.."1';:..q ~-~~.~,!~ \'"'\~i ~ i,""..i OhPHANS',GOU nT DIVISION ['J I '"",.I" No.426 of 1970 ) ) ) ) ) ) ) ) ) Thursday,April 27,1972,at 10:30 o'dock A.M. PATRONO,CEISLEh,EDWARDS &PETTIT, ESQS.,by hOBEhT L.CEISLE.H,of Washing on, Pa.,representing the Accountant. -THE HONOl1ABLE P.VINCENT MA.hINO, Judge of the said Court. "KENT C.PUTNAM,ESQ.,of Washington, Pa.,representing Georgia G.Paul,Claimant HEARING ON MATTER OF CLAIM r·,..t ,...,...~-1 •-~.,.'.....,I '"'" 4,..•J ~,./1 ....._~.',".,;.1 .• f.'[""'.1'''--,-~f;.''.~"l-1"'"t"i~..l tu 1 \",,1 \.1',••',"," 1P .~C r I ":1~,---:-•••;'".''':.:...\fJJ".......;I~.".J •...~,__J"".1'1. ESTATE OF IN hE;' .,:uii:I-!!! Q ~APPEARANCES:§ Q:l., :I:t; 1\1 viItIIII-ItoII.III0: I-0::lg TIME: oJ<t(; ji:' ILo hUTH P.BESTI a/k/a hUTH .~ETTIT BEST,a/k/a ~hUTH PETTIT DhU:M BEST, ~oJ~beceasea.zz lsi II. ZoI-C/.zi.·VI~BEFOhE: • OffiCial Stenographer -Jacqueline Hammond ".I .INDEX TO WITHIN T hA NSC.hIPT WITNESS Direct Cross hedireet .' E X ~H I BIT S ESTATE'S EXHIBIT: A -Thr:ee.sales·s'lips under the heading of Gilmore and Anderson Market.' " CLAiMANT'S EXHIBIT: 1-8~sales slips under the heading of Faul Grocery Company,Inc. and Gilrpore and Anderson Market. THE COUnT: " The"first matter that the Court will hear in... 4 the Estate of Ruth P.Best~deceased,'at 426 of 1970,is the claim •<" -, of Mrs.Paul represented by Mr.Kent C,"Putnam..Mr.Putnam, are you'ready?to present your claim?" Mh.PUTNAM:We are ready tq proceed.I will call Mrs.Pall. ~z0(>oJ)0, Ul,z Z III0. Z~GEORGIA PAUL IS CALLED AND SWOnN. zx Ul DlhECT EX·AMINATioN BY MH.PUTNAM:~ Tell us your name please. Georgia Paul. Where doyou live~M.rs.Paul? 395 Donnan Avenue,Washington,Pa. You are a widow,is-that correct? lam. What w~s your deceas~d husband's name;"? Louis M.PauL ,\ ,. ".. What wa"s his relation to':p~ui GrocerY-Company,~ncorporated? ". He was the owner . .-He was the owner? Yes. -He is:now deceaseq ..When did he die? July 2.8;'1952. r::pn~O'ia Paul •< Q'And at the time of his death was he the owner of all the outstanding .stock of Paul Grocery Company,Incorporated? 5 A Yes,'he W;as. e ~z 0(>.I>-fIlZZIIIII. i0~zXfIl0(3: ..=u D:1-,fIl Qe.I0( U Q ::J'"l :J:.."C\I Q He died testate,is that correct? A Yes,he did. Q To whom did he bequeath his stock in,Pau.!Grocery Company, Incorporated? A To me. Q All ijf it? A All of it. Q .Is Paul Groc~ry".Company,Incorpcr a ted in existence today ? ,' Q.When did.it cease to exi'St? A .:[anuary 22,19~9. iiiD:III Q',~. DoIIID:'AI-D:::J0 Qu .I0( Uii:,A...0 Qe A 'Q A Q ,- Was it formally dissolved? Yes,:it is. During the period of time...1952 to 1959,were you employed by the Paul Grocery Company"'Incorporated? Yes,I was. In what,capacity? As a clerk. Tell us gen~rally what,your duties were. Georgia Paul A,WeUJ it was to take orders and put up orders and whatev:er there 6 ,. was to do in the 'store," ." ",~ Q Are you fatriiliar with the account ofthe lat.~Ruth Pettit Best? A lam. ., G'Was she a customer of Paul GroceJ;'y Company,Incorporated?" A Yes,she was. Q During the period that you w'orked for Paul Grocery Company, Incorporated,what rec07'ds were kept in connection with the busine s as you recall ? A Well,we kept books all the time of the c?mpany.After Mr.Paul went away I had that to do. Q Are any of thes ~record?in'exis tence today to your knowledge? A No. Q What happened to'them','do you'know? A Well,after the company was dissolved,I thought they werenr'~any good anymore and I ~estroyed them. Q I'm ,going to show you ~ome sales slips under the heading of Paul Gr6ceryCompany,-Incorporated,and ask 'you if you r~cognize ther;!? Q Whq prepared those sales'slips?,Look through them if you wish. A Part of them werep'repared by:me and mqst of them are prepared by Mrs,Maude'Moore.· "Q ·Is Mrs,Moore living'today? A No,she isntt. Q neore-ia Paul When did she die,do you know?'~.~. 7 e ~z 0(>..J>-UlZZbI0.. i0I-"Z :z:Ul0(:= ...,:u~I-~Qe..J0(§ Q :J"') :J:I-"C\I uilI:IIIl-ll:0LbIlI: l-ll::J0U ..J0(o'ii:IL0 e A I can't give the exact date,but it's beEm:'at leas't six,years ago. ," Q 'Over what period 6~time was she er,nployeti by Paul Grocery Com'pc ny, ('~- Incorporated? " A About 15 years. Q .What were her duties? A Clerk, Q Are you familiar with Mrs.Moore's handwriting? A Yes,I am. Q Now can you tell us what slips you'have'there that were prepared b. Mrs,Moore? A You meaq give you the dates?,JUly 9,1955,July 13,"55. Q All the slips ,that you ha ve are either prepared by you or Mrs,Moore, is that correct? A Tha tIs righ,t. Q By nq one else? A No one else. Q Now to your kilOwledge were these slips prepared in the ordinary course of the business? A Pardon? 'Q Were these slips prepared in the ordinary course of the business 0 Paul Grocery C,ompany,Incorpo rated? A Yes,they were.''.. Q Are they a true and correct accounting of the transactions of the 8 late Buth Pettit Best? A Yes,the)'are..+\ Mh.CEISLEn:I object to that,r. It seems to me\hat any evidence relating t'o fransacti ns •~j under the Dead Man's hule. would be advers e to the interests of the d.ecedent and MR.CEISLEh:'.-.The import of these,You 'Mr.Putnam,doyou have ny--- .Your Honor,my under-Mh.PUTNAM: THE COUhT: with the decedent.It seems to ,me it's squarely in Honor,I would assume that they relate to transaction books of original entry. allegedly between the wi~ness a~d the dec~dent,And I .. lifetime.,Accordingly,the claimant may prove his effect that"these book entries relate to an existing f8;ct and 'not t~the facts occurri.ng during the decedent s- standing of the law is that we ar.e allowed t9 identify and introduce the statements"-There is-law to the between this :Witness and the'decede'nt is inadmissable .d9 not see how the)'would be admissable because they ~the decedent's estate,and it would 'be transactions e :5z~>..I>-mzzIIIII. i0l-I' Z iUl~3: ..:uirן-m Qe..I~~C :J.. :t..."til via:IIII-a:0II.IIIa: I-a::J0U ..I~U·iLIL0 e. ~. conflict with the rule • .Mh.PUTNAM:All we are seeking to do, You.'r Honor,-is to identify them.I think under the De d aul 9 ManIs Rule we are permitted to do that. .. MH.CEISLE.H:Your:Honorl 'the Court wi 1 recall that I did not object to Mrs.Paul stating that th . was ln 'her handwriting and that kind of thing,but then' that are extant with respect to transactions with the We will overrule the objection and permit the questio question wasl Mrs.Hammond? delineating a transaction with the decedent does nIt The'm ere fact that we are Let's interrupt here brief y THE COUltT: THE COUET:' decedent.rthink that is an exception to the rule. abrogate the rule that we are permitting to show reco ds Exception noted.The question has been answered yes. .- transactions with the dec;edent,then I think tha t they for a moment.Will you see if you can find what the Very well.You :q.tay p!'oceed from there;Me Putnam. when they begin to say tha~these are records of the- are not the rule. (Stenographer reads back the last question). e :!:z«>.Jl-UIZZIII0.' i0I-elZ :t UI«~ t-=u ~I-UI Ce.J«2c :J""l :cI-"N· uiII:IIIl-ll: 00.IIIll: l- ll::J00 .J«0 ii:II.0 e (Continued examinatibn by Mr.P~tnam):.{~. •t Q What is the final bMance that huth Best owed Paul Grocery? Mh.·CEISLE.tI: THE COUHT: 'Same objection,Your Ho r. The obj ection is ~-' '" 10 A $588.95.. Q Now over the course qf time,did Mrs.,Best '~ake ~ny payments to these accounts? " Mh.CEISLEH:Again we object. obj ection;or does the Court want me to make an objectio n Some were made by «!heck and some by cash. Now referring to the slips,.can you tell us the date:st that these-. aobj;ection pertains t9 all of the succeeding questions. '. Very well.Thank you, ItIS understo'od that your The objection is overrulec; ,Excuse me.Your Honor, THE COU.hT: Your Honor. MR.CEISLE.ti: each,time? How were the -payments ~ade? it is understood that every q~estion\s sUbj ect to our '0 exception noted. Mh.CEISLEh: How were these payments made? THE COUhT:, To me. Yes. To whom did she make these'payments ? Did she make payments ~n this account? Some by check and some---- e ~z<>QoJ>-tilZ ZIII AII. i 0I-QClz:rtil<A~ ...:~Q0:1--Ul 0 Ae'oJ:!. 0 0::l., J:~....(II vi II:IIII-0:0II.III0: I-0:::l00 oJ<0iL...0 e Q A Q payments'were .rna?e? Georgia Paul A On August 5---do 'you want me to give the amount? Q Go ahead. A $2.0,0.On Octooer 24.1969.$2.00';Janu,ary -7~1970;$~.OO;,. "March 10,,1970.$2.00;was the last one;On May 22.1969.$2.00; March 6,1~69,$2.00;November 13,1968.$2.00;September 10, 1968.$2.00p ~a'rch 5,1968":$~.00;January 29.1968.$2.00; March 1,1967;$2.00;May 16~1967.$2.00;,'July 18,'1967.$2.00 November 8,.1967 by check and the'·ctJ,eck was made to Mrs.Holstpn 11 and endors ed by Mrs.Best and mailed-to me for $2.00.On Decen ber 16.1965.cash.$3.00;February 2,1966.,$3.qo;,May 6.19~.6,$.00;; August 10,1966.$2.00;October 4,1966.$3.OO~December '30. -1966.,$2.00;September 3,1964,$2.00;November 16,'1964.$2.ep;. January f?,1965.'$2.00;June 7,~965,'cash and a chec~,$3.00; July 30.1965.cash.$3.00;October 5,1965.cash.$3.00;November 8,196{3 by cash.$2.00;May 7,1964.$3.00;July 13,,1964.$2.00; July ,20,1961.cash.$5:00;OCtober 16,1961.a Money Order for $5.00;May 7~19'62.a Money Ord:er.$4.00;J:uly 26,1962,a Mon y .. Order,$4.00;August 7,.1963,cash.$6.00.," All ri~~t.At this time,Your ,Honor,weld !ike to introduce thes e- as Claimant's Exhibits.: Mh.CEISLE1.: " We will object to the introduction of these.Your Honor,for the reason previously stated.,I donIt know what the Court did.- Did,the Court rule on my obj~c,tion? --------~----"".:-":; THE COUhT:No;we are cons~dering ] 2 "that now.We.will give you a chance to.lo?k at the exhi it.' first? Mh.CEISLEh:Should I cross examine :e .~ z0(>...l>-CIIZZIIID. i0l-e! Z ::t CII0(~ ~ ii:I-!!!Qe...l0( 2 Q:J., J:I-"N uiIEIIII-IE0 D.IIIIE I-0::J.0U ...l0( .'U iLII.0 e THE .COUhT: exhibits then.you may cross examine ,and then we will rule on the objection.That will be 'Claimant's Exhibit Nu,mber 1., CROSS EXAMINATION BY Mh.CEISLEh: Q Mrs.Paul,'you say that this claim that you are making today--- strike that.Is,it fair to say that the claim that you are making toda is based on the fact tha t you inherited all of the stock of Paul Groce y Company,Incorporated? A That's right. Q Now,in fact,---strike that.Where did Paul Grocery Company, Incorporated do business during all·the 'time that this ?ill allegedly wasincurFed? A On Jefferson Avenue.I forget the number now.It seems to me it was 980.'It's in'where the liquor store is now on Jefferson Avenue at the corner of Wylie and Jefferson.980 I thipk was the nu,mber. Q .'In fact,Mrs.Paul,wasn't the business sold in 1951 'to some peopl named Gilmore and Anderson ? A That was after lVIr.Paul passed away.That was 1852 or '53. 13 And then it c:ame back to me in J~ne.They had/.1 think·1 can't rem ber.. •~,'f;I • the dates.1 think it came ba,ck to me in Jun'-e'and then.1 closed the' store in Octo.er and auctioned it off., Q What year? ,'. Market? A The next June. those dates.1 don't·know. 1955. to look through these,but I am going to show you some bill heads it don't seem to me that it was sold until 1953'.1 just 'can't 'reme er A Well,G~!tmoreand,Anderson,he gave the bills that people owed hi , and,ask you iftpey do not show bills to Gilmore and Anderson Q Now 1 don't want to get these mixed up a.nd 1 haven't h~d a chance A hight. Q And you Closed it in 1955. Q Then you got it back you s~y. A 1 think it was sold in 19---=1 just can't think.He died in July and A Q Was it sold in 1952? A No,because Ml~..Paul wasn't dead then.He didn't die until '52. Q So that in 1951 it was sold to Gilmo're and Anderson,right.? e :!z c(>..J>-UlZZIIIIl. i0, I-Clz%Ulc(~ ..=0ii:I-!!!.Qe..Jc( § C:I.., :r.."III ui II:ldl-ll:0,Il. IIIIl: l-ll::I00 ..Jc(,U. ii:II.0 e he gave me the store and 1 inherited Mrs.Best's bills just the sa e Q as if it had been my own. Weli then,wasn't there a 'c~nsidefable period of time---strike tha ; F~r$t,would you answer my question?'Aren't these from Gilmore and'. G"eor~ia Paul 14 Anderson ?, A Yes: '" Q They are in 1954,aren't they? A That's right. .' .' down to take it 'over and I took everything,the bills that people I" N01 I d~dn It work for them. ."And thes e particular ones are inAugust.." ..A Yes,they-are,because the store came back to me.'Mr.Gilmore called me and the store came back"to me and he told me to come A I didn't prepare the.m. Anderson bills are correct,are you?You didn't prepare them. Q All right.So now then are we accurate that some of the bills which you have,presented as your ~xhibitsare really Gilm?re and o Q Then you are not in position to say at least tlia(tp.e Gilmore and A A Yes.They had the s tore,I think for a year as I remember it. Q Did you work for Gilmore and.Aridersop'? Q Now t~eri1 at)ea~t so~e of yours:~he ~xhibits which you presented' a!e also "Gilmore and Anderson'.Isn't t~at right? A That's right. Qe ~zc(>oJ>-UIZZIIIII. ~i0I-,CI ZXUI«3: ..,:uitI-UI QeoJc( U Q :::l.., :J:I-"t\I uiD:IIII-D:0L' IIID: I-D: :::l0U oJ«i). ii:II.0 e owed him and everything .. Q Well,w ha~I am saying to you is this:I want to get it straight--- ". some of,the items which 'you'claim as having belonged to p'aul Grocery Company,.Incorporated actually we~e transaCtions with Gilmore ar d ' GeorQ'ia Paul Anderson.Isnlt that rig!:t'?..,, 15 A That IS right.Because they had'the ,store.'But she oweq them ,thOSE •~':&'~~.~.• 'bills and they (Came back.~o me:' Q Just a minute.You don't really know that bec8:u~e you didn't prepare the bills,did you? No.I didn't prepare them. Do you know how'much of t~is cl~imthat you have is Gilmore and . ." Anderson and how ~uch is yours of Pa'ui'Grocery?Put it this way do you know how much of the .m'oney'that you claim 'was for items purchased from Paul Grocery Company,Incorporated and how much was for items purchased from Gilmore and Andersoh? I didnlt separate it becau~e when:Iwent down ~nd,took the store OVE r,' the bills were there. Excus e me,Mrs.'Paul.•.. That she owed them and they'came right to rr:e .• I move to strike that,YO'qr Honor,,as not being res ponsive, 'It is not :r~es pons ive.but '.it is relative to the manne-r in which the hills.came 't9 her and it's really explanatory.It doesn't hurt your ca.se any more than it does hers . .MR.CEISLEh:'After I finish my cross Cj examination I am about to move that this exhibit cannct be introduced in evidence because there's no evidence whatsoever to attach validity to at least some portion 16 of this bilL, THE COUnT:Well,as far'as her answe "as just ~ade.hot being respons~ve to the question.w wiU'strikeit.as such.nis no~responsive., Q Now,Mrs.Paul,youhav~'theses'lip~·~n.order,I take it.And!. A Yes. 1955 is from Gilmore and Anderson.isn't it? don't want to mess them up.But the first bill dated September 28, of ,$9.S6.doesn't it ? " " ., Yes. and Anderson and it shows a balance of $5.29.Is that not correct? doesn't it? 'fes. and it's dated September 26.1955.And itsho-ws a balance of $5.29 Incorporated.and itls dat.ed September 23,1955,and it shows a:ba ance Q .And the next one is dated September 28;1955,and it's marked Gil ore , A Q ,And the next one is from 'PaulGrocery Company,Incorporated, A $5.29. Q What does it show as·a balance?, A Q Now the next slip that you have is from Paul Grocery Company, :5z c(>..J>-UIZZIIIII. i0I-elZ XUI0( 3: t-=uit:I-!!l Qe"..Jc( Q Q:l.., I:I-"til aiD:' IIII-D:0II.IIID: I-D::l 0U ..Jc( 0iL...0 e A Thatts what's on there. .Q And these are the records'that you are relying on,right?.., of these are not dated,are they?For example,this one.Do you, have'any idea of when this one was written,the one I am handing y 'now? THE COUl:\T:"'.- 17 What is the balance on tha ? Q I'll get to thatl 'Your Honor:Let's do'it this way:does this not sho'A as of 19531 March 1stl the balance was $794.71 ?Is that right? A Yes,that's right.; Q ~z~~A fIlZZIIIll. Z'o~l!I Z XfIl~Q Now we haVe bills after that,1955,tha t show the balance 'was down to seven and eight dollars:'Isn't t?at c,orrect? Well,Mrs.Best had some ol?b~~ls there ~as was---I don't know ~hy they was set backl ·and when I bought the s tore over,I took all her bills togethe r. Yes,'but what I am'saying,'Mrs.Paul"is that you have testified that these ar'e accurate "and I ~m inviting your attention to the fact that there's'a bill whic0-must have ~een no later than March 11, 1953 bec8:use that's the latest date on it,and it shows a balance 'of $79;1.71.,And then we have another one of September.23,or let's say September 20 of yDurs which shows a balance of $7.00. And then·Septemb er 23 of you'rs w hieh shows $9.26.And then September 26,'which shows $5.00.Now what I want to know is whpn you told us today th.at the balance is $588.95,is that based on'goinE back to this bill 0;8 1953 that shows $794.00?" A Well,all I can say that I took ail of her bills and added them togeth er, Mr.'Ceisler,and that's what I came to.I can't remember the transactions those many years back.But anyw~y,when I got the store "back I got'all his bills,~ll Mr.'GilrrlOre'sbills that people oWed him.And I tried'to take care of them the best I knew how. And Mrs.Best was 0l?:e'of them.1 ~ould give you a dozen and hund ed and One more~. Q Now do 1 understand that what you did was add up these grocery ..,,. slips and suMract the paymentst that were made and tl;1at's the balance you came to .. 18 A That's,right, Q Now wh~n you added up tho,se slips,.did you include this one which shows a balanc'~in 1853,of $79'4.QO?. A Yes),1 included every~hingthatshe owed. Q Just answe r my question please..' •••Ii A Yes,Rlincluded that.1supp'ose 1 did'. . Q Now'doyou haye any records whic:h show that the.re ...was no payment on the bill from 1~53 to 1955 where,.it shows a balance of $5.29? A That1s all the records 1 have. Q Now the payment of September 28,1955 from Gilmore and.Anderso shows an item here on the register of $132.94.Thatls the balance brought forw.ard on that,bill,isn't it? A 1 suppose it is.1~looks like it,1 really don't know. Q Now didn't your bills show a r,unning balance at the top?Didn't it show the account forwarded and,that was the balance that you start d with and thi;m you would add the purchase?Is that right? , A Yes,you 'd bring the balance forward. Q "'Now just for example"the one tJ:1~t 's dated something of the 14th .of 195~.Is that in your handwriting? ia Paul -~----- 19 "'Whose handwriting is that 'in?.' That's Mrs.Maude Moore's. 'What does it show in 1955 as the account broug~t}orward? $17.76 . .And then there's added to itl purchase of--...., ., ~.~ $5.09.And it says $23.20;creditpn sixbottles,$23.08,the balanc there. And the next one starts with'that balance of $23.08,'doesn't it? Yes. So that you r balances were carried forwardl weren!t they'l from bil .to bill ? .Yes. Now here is one dated June 2,1955,again of Gilmore and Anderson, isn't it? I can I t tell. '55.T~,ke my word for it.Is th~i.GilmoreandAnderson? Yes. ,. How much does it s~y the balance is? $9.02. Now here is one of June 15,1955.Whose bill is that?Is that Pa l's .bill ? A That's Gilmore and Anderson. Q How much does it show the balance is? ------------------------------------ Gear ia Paul 29 A '$83.54, " Q I am'correct,am I not,,that the Gilmore and Ande r/?on records we e not entered by you.Am I correct in that? A $137.47. .before you closed up shop? Q Now.you closed the store on October 8,1955,is that right? me,the last bill that you have here for any groceries pu rchased as " " Yes. When did"you ~ay you closed the store.? Yes,you'are. isn't it? Q Now·the last bill that you have here and Mr.Putnam,you can chec A A hight. Q How much is,the balance which is shown ~m that bill just a little wh Ie Q Here is one that's dated September 2,1955 and that's Paul Groce A A $100.97 . A Gilmore and Anderson's. A October,8,1955. Q How much is the balanc e on that? Q Q Now here is one of July 13,1955. Whose bill is that? i e ~z 0(>...>-tilZZIIIII. i0I-CJ Z :z: til0( ~ ..=!:!ll:I-til Qe... ~ U Q :J., X.."N uiII:IIIl-ll:0II.IIIll: l-ll::J0U...0( 0 ii:... 0 e far as I can see is September 2,'1955.Isn't it,?So that th'e record ,is'clea;',we have ,nothing showing.any purchase of groceries after September 2,1955.'Tha't's right,isn't it?Mr.Putnam,do you a ree that that is correct? GeorQ'ia Paul MR.PUTNAM: .•..~ !agree wit~the slip you 21 showed her there.I don't know if there's any others. Q Would ypu -he 'good enough to go through them and see if I am correct? ., Hete is September 23,191 51 September ~6. *.... " Q~z0(>..J>-UlZZIIIIL i0I-Clz i:Ul0( 3: ..=Au~I-!!!0 Qe..J0( § 0 A:>., J:1-'"Qtil uiII:III Al-ll:0'ILIII Qll: l-ll::> 0 Au ..J0( §.QII.'II.' 0 e A Q If the Court will indulge us,there's a lot of slips here.Now your att9rney has gone through aU'the slips that you have and we are .",...~~•.-'i:1 •1 •.• agreed that the 'latest o~e i~Septemb~~26~1955,a~d that is on the '-.,~ Paul Grocery ,Co'mpany.'it's a.~,,!-ul Grocery Company slip,is that right? Yes. What do esit show as the balance,at that time? $5.29. Was this dope in y'our handwriting? ..... It looks like Mrs.Moore's. 't -..... Are,you sure?Bec'ause you told u~before that you coul'd identify it. That's Mrs"M09re's handwriting there. But at any rate,you told us that the records that were kept either by you or Mrs.Moore were accurate.Is that right?. Mrs.M?ore usually w~ited on Mrs.Best.When she didn't,I did. This shows th,en as of September 26,1955,on your own bill,a ,balance due of $5.29.Isn't that tight? A Yes. Q 'And there were no·groceries purchased after that time,were there? 22 A No,.I guess not:I have no.slipsJ I know there wasnlt. ;,1-~ Q Now just o~e other ~hing.You show payments her~,.payment by chek;k of May 6;19,66J August 10J 1966..Is that right?The 'checks 11m., talking about. '0' " .On February 2J 1966·by<E:heck,'$3.00. Wasn't there anqther .one there by (Check? that it was from somebody else.1s9-lt that right? ..I.. ThatIS rigbt. check.Is,that right? eudorsed it'over-tome..-~_. 1 did . right? Mrs.Best and she endorsed it to you,you marked it down.Is that' So that when there was a check that was made by someone els e to ,."'That's the only'one I~ee.,Most of them look to me'like cash. I ~, And you show a payment May '5,1968 by <clie-ck.Is that correct? Yes.That check was 'made out to Mrs.'Wise,and Ruth,Mrs.Best Yes,yo~'re ri'ght.Now you,show a payme~t of May 22,1969 by ,Now the one marked .May 22,1969 is a check and it's not marked ,hight. A A ~Qz 0(~A)0, Ul,ZzlfQ i 0!-'CIzi Ul A0( 3: .,:u Qit:...!!l Q A.I«U'0:l., :I:~N Q uiD:III!-D:0..IIIa: !-a::l0u A.I0( Uii:Q...0 • Q .And here·is one which is undated.It's marked by check.But itls marked March 1,1967.-Was that by Mrs.Best'scheck according to you? A 1 don't know whether----that's my check,$2.00.And another one f'::pnrO'ia Paul by check from Holstonl "$2:00. t, Q Then here is one of June 71 19651 that's .by check,cash and check. ;" Is that not correct? 23 A That's correct. Q That's all the cross eX<;lmination I have. Mh.·CEISLE.ti.:'.And,Your H~nor,I move that these slips not be admi ted .. i ntoeviderice be'cause of the fact that admittedly,there are bills in there that were allegedly incurred with some other companYI of which Mrs.Paul has no knowledge.-So that she cannot state that thl y are accurate.And ,also,because,there are gaps in the statement; and primarily because they are internally contradictory.We have a state~ent'of about $9.09'as a bal'a~ce'jusfa few days before the store closes for the last time.And then we come in with a claim 6f some $600.00.Now I'm aware ,of coursel of the fact that the weight 'of the eyidence.is for the s=:ourt.l;>Ut I,submit in view of '.the gross.contradictions aild inconsistencies'in this evidence,that it should'not even be admitted. THE C'OURT:'The objection is overruled;exception noted.Shall we mark thi~exhibit please? (Stenographer marks Claimant's.Exhibit Number 1). THE COUh T: .Mh.PUTNAM: You may 'proceed;Mr.-Putnam . Just a couple questions on redirect. Georgia Paul 24 . hEDIhECT EXAMINATION BY Mh.PUTNAM: Q 1V!x's.Paul,just to get these dates in our mind once again.you testified,did 'you not.that 6ri Oeto~er:-8,1955 the store was finally clos ed.Is tha t correct? Yes.: c(Q Now it was Gilmore and Anderson who purchased the store in '53. ~. .~is that correct?" >-VIz~A I think it was 153. II. Mr.Gilmore ,called me and asked me to come down. ThatIS right. Then when did you get it back from ,Gilmore and Anders on ? But I think it was June,154 .I think they just had it about a year. The obj ection is,sustained. 'I obj ect to any hearsay. THE COUnT: .Mh.CEISLEl:(: Did you continue to use any of the bill headings of Gilmore and Ande rson'after.you reopened the store?Do you ,know? Did you purchase all the ,?-ssets of Gilmore and ,Anderson? D~d you buy aU the assets of Gilmore and Anderson? I got U'baSk the next June.Ju'ne,15(I suppose.I canlt remember z·0 QI-CI.z iUl Ac(~ ..=0ii:'I-!!! C Qe,Jc( ~c A:l., :z:I-"N vi 0:IIII-0:0II.'III Q'0: I-0::l0 A0 ,Jc( 0 Qii:....0 A Well,I just doni t remember.uJ'just canIt think if I did. Q To your knowledge did Mrs.Best at any time dispute fhe balance of this? M.t\.CEISLEh:I o]Jjeet to that.That's .*..., clearly in violation of tl).e Dead ManIs hule. Georgia Paul 25 THE COUWT:The objection is sustained Q All right.I have no further ques~iorisl Your Honor. MR.CEISLE£(: .. 1 have no other que~tions.You may step downl Mrs. Paul. THE COURT:You are excusedl Mrs.Paul. (wttness excused~) .Theclaimant has no furtlier testimonYI Your Honor.PUTNAM: ~z'«~MR.>-Ul Z Z III II. io~CIZ X~BETTY p.REED IS CALLED ANb,sWORN. ~DIRECT EXAMINATION BY MR.CEISLE.h: ~ Ul ~Q What is your name?«U g A Betty D.Reedl or Betty Drum Reed. ""l t~QWhat relation was Ruth Best to you? iiiII:III A.~II:0lI.III•II:Q..II:::J0 Au...«U QiLII.0 AeQ A Q A Q Ruth Best was my mother. Are you handling her estate? Yes}I am;I am the Executrix. Do you know whether your m othe I'had achecking accou nt ? ..' My mother had had no,checking accou.nt. That isntt what I ask~d you. She had a che:cking account ~n the past. Which bank was it -in? What is now Pittsburgh National. Do you know when that checking'account was c.losed? .C A Yes,I 'do. Q'When was it-'Closed? A January of 1964. Q Did she'have,a checking account aftex;,t0at time? 26 A ,NoJ she did not .. Cross examine. THE COURT: MR.PUTNAM: ~Q z~.J>-IIIZZIIIII. z MR.CEISLEH:o~z XIII~ Ihave:.no question~J Your Honor. ¥ou may step down unless the Court has any. Yes,I had a question. .,:uiI-',~ 'Q .J •a'EXAMINATION BY.THE COURT: ,0 ;:)., x Q Mrs.Reed,'was your father living at that timeT~, N iii A0:~0:oLIII0: I-~Qou .Ja A ii:...o Q My father had been dead for many years.My stepfather was ~not liv'ng either.My own'father'died'in 1931. . And your motl:J,er hadn't remarried?. Had remarried.·Mother -remarried Richard Best who passed away in July of -1.9.58. That.'s all.the qu estions the Court has. (Steno'grapher marks Estate's Exhibit "A"): Betty Reed 27 REDIRECT EXAMINATION BY MR.CEISLEH:" Q Did yo':!,going throu'gh some of y~u.r m~th'erls papers,find some bills from Gilmore and Anderson? A Yes,I did. ~ Q "Now I have marked as Estate's Exhibit "A".three bills dated What is shown here as the tot'al bill as of August 20,1954?- c'I Now it says-Mr.and Mrs.Dick Best.Was Dick Best you~step- August 20.1954.Werethes~'fouildby you in yOU1ri'mother1s papers? We will offer this in evidence,Your Honor.is it accepted in .'W~will def~r ruling until .-Very well.-Certainly. .' MR.CEISLEh: THE COUR~: ,, CO,unsel has had a chance t9 cross examine if he desiJ es. ,. I don't believe IIl1ave a~ly questions,-Your Honor., .., evidence,Your Hon'or? $87.28. Yes,they we re . father? It was my stepfather.,' ~z ~A.J>-.mz ~Q.Q. zoI-~,'x~A~ t Qii1I-m Cl A .J~~g Q., :r '..",'\II 'vi 0::IIII-0::oQ.,III 0:: I-0:::lo0. .J'«~MR:PUTNAM:...o .' THE COURT:The exhibit is received in.evidence and made part of the record. MH.CEISLEH:That1s all we'have,Your Honor.-'Any cross examina ion? MR.PUTNAM:I have no qu e stions . - THE COURT:Any rebuttal or sur-;rebuttal? MR.PUTNAM:Jus t briefly,if I may,call Mrs.Paul again just for GeorQ'ia Paul 28 a couple question/?o ,. .GEORGIAPAUL IS hECALL.ED. DIRECT'EXAMINATION BY MH.~PUTNAM: '., Q 1,-Mrs.Paul,you .previousi~.testified to periodic payments that Paul. the best evidence of how it was done. of .the evidence.The evidence shows payments,cash The objection is overrule That's objected to,Your THE COUBT: MR.CEISLER: exception noted.You may answer the que,stion,Mrs. her by the claimant or direct.And I think that ~a-.tls ,if ther,e's a check given to the decedent and endorsed 0 or check,and when ~t[s m~rked check,it shows eithe would be barred,or we are attempting togo outside Honor.E{Uherwe are dealing with a transaction between the decedE;nt ~nd a :C,laitiIant,and the testimony as to tl1 at payments ?', . Mrs.Best made to you on'this account.How did'she make these A She made them in cash and by'che~k. Q To whom were the checks made payable? e ~z 0(>..l>-UIZZ111n. i 0..ClZ XIII0(:= ..:!:! 0:..UI '0e..l0( Ua:::t.... I:I-"(II ui II:111..0:0n.1110:•..0::::t0U ..l .0( UiL... 0 e t\ A The checks?'I donit know.I wrote the names on the slips. Q'Were they Mrs.Best'$t:.:pie:rS:Giual checks? A They w,ere made to Mrs .Best and then she endorsed them and s~t , them to me. MR.CEISLEh:I object to that,Your 2..9 ~z<.>.J.~ Z Z III II. ioI-Clzim«~ .., .. Honor.I move that it be stricken for several reasons In the'first place,this is not rebuttaL In the s ~cond.. place,in cross examiriatioD-this witness testified tha t "when the 'check was a check of anoth~r made payable to Mrs,Best,and it was'e.ndorsed by Mrs.Best to the claimant,that notation was made'on the slip. A~d now she IS attempting to 'contradict'that statement '. on so",:called rebuttal.And it's certainly not rebuttal. You are excused,Mrs.Paul.Sur-rebuttal?THE COUJiT: ..=·u II:I-m Q .J<U g Q., J:•..".til THE COUhT: exception noted: ThatIS all I have . The obj ection is overrule(; uiII:~ME.CEISLEh:No,Your Honor.,II:oII.~(At the direction of the Court,off-the-record discussion was not II::J8 recorded by the stenographer). .J< E THE COURT:That willclose our testim~:>ny. o (proceedings Closed)' Stenographer's Certificate By the Court" Certificate of,Hearing Judge The foregoing record of the proceedings upon the hearing of the above cause is hereby approved and directed to be filed . ~I hereby certify that the proceedings and evidence are contained z 0(.•¢full§and accurately in the notes taken by me on the hearing of the above {II,zz~cause,and that this copy is a correct transcript ~fthe same. zo...C)z XUI~ ~uii:...~Q ..I0( ~Q :::J., :t I:-l'<I iiiII:III... II:,0 LIIIII:...a:::::JoU ..I0(u· ii:ILo Vincent '1• ,~orm~CC-33 RESIDENT DECEDENT ':~.3,-1 C1-L,t,rLfa COMMONWEALTH OF PENNSYLVANIA 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 Inheritance and Estate Tax Act of 1961.) Executrix State of PENN.SYLVAN.I.A } WASHINGTON ss:County of . ........................................Be.t.ty D Re.e.d..y Exe.cutr.ix ,. or the estate of the above-named'decedent being duly sworn,depose S and say S .~t»r Decedent cUed .A.pr..il(M~~.th.)..?'.ij;;;.;j...,19~J;;;,:~),{~~~~~Ving a last will,copy of which is hereto attached.} Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. pAI~()~()'.~.~.~?.~~8.A~P.~P.~A.~.P.§..'.~..2 East Ch e~~~~.~.~~!~~.~.., ..........~Cl~~~Ilgt()Il'.y ~IlIl~Y1.y'a~~(l,15:3 01 . That as such :§.~.~.\;.1!.t.J...i.~deponent is familiar with the affairs of said estate and the property con- (Jo:x"cutor-Admini.trator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT N 0 n e That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,with the exception of the follOWing,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth full v and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent.// That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for any other ,person or persons giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death in the case of savings banks,and to the date of dece~ent's death in all other cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,or anY,state,or political subdivision thereof,or of any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic- tures,books,works of art,household fUrniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated market value thereo~;all bonds and mortgages 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 ir such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable to the estate from life insurance policl'es carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. •, • , In the case of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent!s death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either individually,orjointly 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,andthe relationship of such issue to the beneficiary. That Schedule E attached hereto .and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instrwnents 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 Impaid at tim~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 th~l 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","en,"E",and "F"as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ....!.§~.-:......... . ...............................~/:U4L!f·.·e·····..····~·······:···~~.~oy·'.Q.GOE:E:.t.IC·:.hfE·e·.·:~·~t..n~O..u·R':t~l·.·C~S.·~Emt·~:.·.;.?·N..·~ota~'ry·~.·P·..t1..·b..·I:9:~.................······-/iiio~~eciitrlx·~I~""'v 9..?~.~.M.9..YP.:.e:AY..~!IY..~_.__.. (Street Number) Washington,Wash.Co.,Pa....~~.??~.~g.!.~.!?:..L ~.~.~!?:.?..Y.~.y...~.~.~.~!.?.~..9..~ Mf Commission Expire$January III 1971 (City Of'Town and State) 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. ~CC-3~(1,64). COMMONWEALTH OF j='ENNSYLVANIA .DEPA!RTMENT OF-REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at 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 with a general description of the property,with a reference to the record of the conveyance by which the decedent took tltlei If a farm state number of a· cresi 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 "Fit and must not be deducted from this schedule. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) ALL those 2 certain lots of ground situate in the 7th Ward of the City of Washing ton,Washington County,Pennsylvania,being' separately bounded and described as follows: FIRST:Being the North 30 feet of Lot No.159 and the South 10 feet of Lot No. 160 and bounded on the South by lot now or formerly of Ida V.Biltz;on the West by Dunca~ Avenue;on the North by Parcel Second herein- after described and on the East by Alley "C". Said Lot fronts 40 feet on Duncan Avenue and extends back of equal width therefrom a dis- tance of 150 feet to Alley "C".Being parts of Lots Nos.159 and 160 in the Allison Land Company Plan of Lots,recorded in P.B.2,cpage110.I ~t~1 Pol f)::l 9-Jl-f'iSECOND:BEGINNING at a point on the Northeast side of Duncan Avenue,corner of Parcel "First"herein,10 feet Northwest of the original dividing line between Lots Nos.· 159 and 160;thence Northwest along the line of Duncan Avenue 31.1 feet to the Northwest face of the Southeast driveway curb,58.9 feet Southeast of the corner of Fourth Street; thence by a new division line'through the Lot No.160,150 feet to a point on Alley "C", 59.3 feet Southeast of the corner of Fourth Street;thence Southeast by the Southwest line of Alley "C",30.7 feet to a point 10 feet Northwest of original line between Lots 159 an 160,said point being corner of parcel "First" herein;thence through Lot No.160 along parce "First"herein by a line parallel to the origi al division line,160 feet to the place of begin- ni~g.Being part of Lot No.160 in a plan of lots laid out by the Allison Land Company. BEING the same conveyed to Ruth Pettit Best,widow,by Betty Drum Reed,et con.,by deed dated July 30,1968 and recorded in Deed Book 1282,page 723. Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. o)e.~i. 18,000.00 18,000.00 l~CC-35' .COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY '" INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually by the decedent,at'the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etc.)"" Intangible'personal property,such as bonds,treasury certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. 1. ITEM List and describe fully Uncashed checks made payable to Ruth P. Best for music lessons UNIT VALUE ESTIMATED MARKEl'VALUE 21.00 DEPARTMENT VALUATION (Do not write in this space) oZ/oc Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X 21.00 CO~!\ION1\K\LTl!OF PENNSYLVANIA TRANSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "c" TRA.NSFERS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)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)_.l.JU""OJ--__ (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)~n+OY-__ (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?__ (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 in~ome from the property transferred? (Answer yes or no)no (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)__~n~ou-·_ (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or 0 thers __ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for th.e 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)~n~O~_ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)~nuO~_ 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 NON E MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return.NONE 4 .ReC-S8.. CCM"MLlNWEALTH OF PENNSYLV,\NIA TnAN~F'EH TXHFRI TANeE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY ..~ DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of'Value of Entire Decedent's nSTRlTTIOKS:This schedule must disclose all property,real and personal,owned by the necedent jointly wi th another or others,including intangibles,standing in the,name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and place of record of instrument effecting vesti ture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address ann relationship (if any)of co-owners to the necedent. D~;~;iption of P~operty,Date of Acquisition,Name-I unit perce~t;g~-'--E;tat; Address and Relationship of Co-Owners,and Place ;Value Share Valuation .of Record of Instrument,where Real Estate.! Property Interest Time deposit,account no.6824 in the First National Bank and Trust Company of Washington,Pennsylvania, Washington Office,in the names of Betty Drum Reed or Ruth P.Best,face amount E.o~taxable amount $323.5 tId,~j/ijfic;,,, JAk J~I.ff,OJ (/'iJ. 50%323.54 Insert this total opposite "Jointly Owned Property",Schedule"E" in the "As Reported"column on the last page of this return. .'.~. •:RCC -J7 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES . ."-" BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step·children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested.contingent or other .are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH ---~",' William Robert Drum,1878 --Putnam Avenue)Rldgewood crrandson yes $500.00---7:7-:...T ..T •, )"v...L".L.L' Betty D.Reed.67 LeMoyne l.T..1..•n~.daughter yes residue...~~ .nv vu",",,)~). , .... f .. .. r'. ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ,. OF THE Deceased ESTATE OF ~IATIER OF THE APPRAISEMENT ~~.~~II...II)II>-0:::l Io'tlII)...-0~'gi~ '< :'-4"'":0 _~ :1-'.::1'::l VI:Cb':r+...:I--'-II>:--< :::r:::(]) :I--':p.. :'"0:1-oJ:0!l:l:(]) :1-oJ:rtx:: ~~ ~VI....II);- o...5lVI (Executor-Administrator must complete "As Reported"column #1.) ....................year ~THE INo. RUTH P.BEST,a/k/a RUTH PETTIT BEST,a/k/a RUTH PETTIT DRUM BEST..... Will Administration La~~City of Washington........................................... -~~~~ ...... be Washington County of Commonwe,llth of Pennsylvania REPORT AND APPRAISAL .. ~. ~~•c.n '-1:::0 ,.......,-:C/)W;n ::r:::r'•:._r) :tTj ......; ,toN:N :v-.J:. :c.n~ enc::~~:>~ en en >-<:: 0 0 ?"?" ~->::,- ~~,I--'_,00 :> ~CI:I ,0 ~_N'O.g ~1--';0 0--- •:."'1 0:0 <t o~o~ -(;I.>~-G/)~-(;I.>~PATRONO,CEISLER and EDWARDS Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania 15301 \.,,~ ,~~~ ~ ~ .~ "0 ,::> :''''•'\~v .~~It...--Itl'O~....---,,3~"5' i"\.,~o V ~~ ,j .. DEDUCTIONS ALLOWED IN THE SUM OF $. Form RC C·lQ --..OFFICE OF THE REGISTER OF WILLS OF WASHIlWTOO COUNTY AND AGENT OF THE COMMONWEALTH e STATEMENT OF DEBTS AND DEDUCTIONS DATE APPROVED ........... I J Register of Wills,Agent ~STATE OF 580 Duncan AvenueRU'i'Il PE'f'fI 'i'DRUM BES'P LATE OF ---WW'::la;'!:1srThninlTl:ig:J"'btonlnl-:,':";:P"t=e~l'1111mls!lryril",v"'ll!arrnHiHallt--:l:1-55~J-9r1~1 DATE OF FILING APPRAISEMENT February 22,19'jb)TIi OF DEATH Apr~J " ]970 I DATE NO.OF NAME OF PAYEE REMARKS /AMOUNTVOUCHS;1Il " j. t)t:'!l\TIT'V .......!f-a. -"'._1.,.,..1 .L.......~.....4o .."...."",.....--UC:l ~-.:".---,".I 1970 city taxes (total $61.pO;covered by ..ft"ren~,'?::J I •U U J --J.- Ha~ry R.Cook,City Treasurer,installment on lQ'7n ,..4t-v 40 ......"",,,,, .'61 00 ••I.•.-,Q"7n-.;.}-.. tax 75 51 Hs ~ry R.Cook,City Treasurer,final installment .---on 1~70 C1.ty taxes O..L vv Ha rr~R.coOki City Treasurer,installment on ~\.70 schoo taxes 70 00 'D ("nnlr (";+-v rn----u'l'"er.installment on 1970 school taxes 65 00 HaIrry R.Cook,City Treasurer,final instal1--"1ft I......menl;VII ..L;;7fV ....-- I'~HaIrry R.COOK,C1t:y .LL ,.L::Jf.L C~T:.y "4:.0 ~uV../ MaIlcolm L.Morgan,County "Trea~urer,~97~---r71"[7;\..._..-- ~".I "-~ ~e~r-ne-~nT .--An rog,.:t ..,.=-.~ ~n deed 1 00 ..,...4=-"""'Clf-""..40 "1&.A..... November Term 1964 A.D.6 00 ·onntarv of Washinaton cou h.tv,fi1ina....7 release of judgment '.3 00 Ha ~ry R.Cook,City Treasurer,1971 school -----...........taxes ~~.us I~V -----~-~ Form RC C ·1Q e ~_o,~uen,",mow.." ,,<,•OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ............$.... REGISTER OF WILLS AND DEDUCTIONS DATE APPROVED ........OF COUNTY ...................... AND AGENT OF THE COMMONWEALTH Register of Wills,Age"! ESTATE OF LATE OF DATE OF FILING APPRAISEMENT OATS OF DEATH DATE NO.OF NAME OF PAYEE REMARKS VOUCH"" AMOUNT An :Ieline Sorice,Notary Public vendor's affidavit .L uu Be nnet Realty Estate Agency,c I>mmlsslon for ...""'".r ....,........,.""1 +-.tp 1.005 00 oJ ..._.....-.._,..._••:___........A T,.........71.......,..",.r=...~.........,..~ ~...11-.......-'j Washington,Pennsylvania,u ~paid balance of .~-~ rea~estate taxes \...10 ~- Fir:st Federal SaVings and Loan Assoc1.atlon ot W::aClh~'...._-_....'lvanla.r ~altv transfer taxes on sale of realty 335 00 LoSS on sale of realty .."',,1\1'\1\1'\1'\", .l,uv '::1 va........_...,--.I~'Sale Price l6,750.0~_:'\ I I~"JV 'Y Pa trono,Ceisler,Edwards &Pe ~tit, AYfo"':ll 't"'A ;n securina r emoval of First I National Bank and Trust Com.pany judgment I 1:._..,~~nn I-_......-I .....-.~_.""._---r ...flo"''''~..-..........-...-..,f:"~ of judgment in Greene Count~liened of ...-----recora in wasnlngl:oP l;O'uu ...y.U,:1LJ --::rv ... ....---... .Keg16l:er ox:,r----'-C VoL ,",L~C:UIY '::I.&.CUI'-VoL letters testamentary 18 50 , .....'"'.:--....-1"',.,,..~ 'J .~-.. letters 14 00 n1-ver Publishina Co.,advertisina qrant of letters 14 '00 An geline Sorice,Notary Public,affidavit on lnventory u I':) R~gister of Wills,filing inve "tory 4 00 -~o<ouC',o", ,., Form RC C·lO .',.e ALLOWED IN I , ..,"OFFJC~ClF,~r.HE STATEMENT OF DEBTS',~ THE SUM OF .....,......$ REGISTER OF WILLS AND DEDUCTIONS OF COUNTY DATE APPROVED ..,................. AND AGENT OF THE COMMONWEALTH Regl.ter of Will.,Agent - ;f ESTATE OF'LATE OF DATE OF FILING APPRAISEMENT DATE OF DEATH DATE NO.OF NAME OF PAYEE.R~MARKSVOUCH""AMOUNT 1:),a1-9';Clf-C'"mf WillA ..'h............--certificates 3 00 -..!..L -_&To'':''_&.:,.:_-,..or:.....v........I:. /'appraisal 5 00 An geline Sorice,Notary Public,affidavit on 1nlier1tance tax rel:urn .L uu Re gister of t·a lIs,filing prot9st of tax.......,.II;nn4.1:"_ -.!."-"-"-..-...#....._.tl __.'r ,,-counseling executrix 844 30 j,-'-.'.;:~\An~eline Sorice,Notary Public,affidavit on,~.;;''*.';:~1\'th~i's account u I':J:_1~,'"~~, Re gister of Wills,filing this account 21 00 i ., .......~.........",?'"'yl'",........- --.....---F3.a1:t r u.u<::.L"aJ.numt::,a lCt<::.&.v ..................'60'''''UU L.J.Quetsch,M.D.,Serv1CeS ~o aeceaenl:J.n , finllll illness 50 00 1\...1.0 ..........n'h .._.........1-.';11 f'n,..~111 43 ~..~~,.......... ULlau \..c..illClClO,~·l.lJ.,Cll;lLV.....~I"''''....v",vv R1 chard K.Harcom,M.D.,servipes to decedent •~.!.'1 l 'I '1 ____1:1\I\n.......-- -------,'J-l.- --'1'"-.,c:n nn n~~...::J GENERAf.-;~C1i;-1i -MS: CC lumbia Gas of Pennsylvania,~as to ...~."'.....')ft In'...os,~-'v ----------~_DE~UCnONS.'''OW,"" .,~,.1., Form RC C·10 ,;e \..., •.'~FFICE OF TME STATEMENT OF DEBTS THE SUM OF ............$.... REGISTER OF WILLS AND DEDUCTIONS DATE APPROVEDOFCOUNTY .................... AND AGENT OF THE COMMONWEALTH .Register of Will.,Ag.~t ESTATE OF LATE OF ! DATE OF FILING APPRAISEMENT OATS OF DEATH I DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"'" We :It Penn Power Co.,electrici y for period of , decedent's -creatlf (to Aprl1 7,1970)15 89 , Co umbia Gas of Pennsylvania,as for period of -"..tis death.(to April·3.1970).27 25 t:l"",~1 m....1 .-i-"",1 .',..""+-n..<-.Apri1 2,1970 62 85 -Ci ~izens Water Co.,water for )eriod of decedent's death (to Aprl1 ;.!~,J.~/UI ti II "~.'C'iTic Finance Sel:vi.ce,Inc.,b :tlance due loan 27 67~~:,1 on ....."X·l', "~'So ars,Roebuck and Co.,on acc )unt,bill for....e ._.."--,1:;.?n' I I .'~~.-.-.. I ''''-\,.'..\.....VII on.......UV.L.J.....x I sewerservice'for·period of decednet's death i (to April 29,1~nU)f 12 ~y 'Ca l:hrynA.Cook,services repo "ting credit 67 20 Se lars,Roebuck and Co.,balanc ~.due,bill for -'--"'..1::.,I.,A..,..........~......--I_-I -z:.--..-·x ,...................v......."".....<:>'l;O .;IV ,oJ .La n,g s,.oJ.l-r r.or·U":::.I-",J,.IO~ Be tl Reynolds &Co.,bill for m'sic 13 06 C.H.Jones and Sons,bill for clothing 39 45 t,H 'cznn C ,1 ,h-f11 -fnr -4cw"",1 ."":tn A? .--.---,L-"V ,U~.l...L.J..V.I.__.... J ..L."\I ,~ s.A.Meyer Co.,bJ.ll for goblE ts 3 85 '. Sm ~th's Appliances,bill for mE rchandise 10 27 Du 'In's Drv Goods Store,bill f r merchandise 37 18 • Form RC C·lO •;!'.:-"'-nJrFICE OF THE "REGISTER OF WILLS OF COUNTY AND AGENT OF THE COMMONWEALTH e STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN .5'tuTHESUMOF$l'k.r (1, DAiC:Ji~:}~ Register of Wills,t r ESTATE OF LATE OF _ DATE OF FILING APPRAISEMENT DATE OF DEATH _ DATI!:NO.OF NAM&:OF PAYEE REMARKS AMOUNT VOUCIol"1t Tr-c ~A-cAC!'.bill for merc landise 2 33 ,-...01 ........_,",.c 11 of",..,.ri nnnw L...""",",'"........4 IQn-,--"-..-~_.•..I ....I:.e..I'\<!'JIIft.•0::::D s;......""'l:",................"'"<-,-,- .-~ .',r ,DJ.lo.L I:or 11lC...I~"" Wa ~rick GroC ery'2€o.,bill for jnerchandise 13 81 Wa~rick Four Seasons,bill for flowers 6 56 .. James's Food Market,bill for ~roceries and --meat:\.c.u V;;f EvIans Stud10,b111ror pno'l:ogrI!pns \tl loot Pi~st Presbyterian Church,due for contrJ.butions ~~...."'''0.''''I~Rn nn a.T'"1... 50 Million Fu ($115.00)23\.($40.00)I and jd 00 Smku't Gown Shoppe,bill for cl :>thing \107 00~ ~,(".-.,-,......... '\'14.2013'ro5\ '. r)aA~I/('#AAA:"~~.. V1.._-.1 /d-IJ'aa '(tlA~~'JI.-.(!3 (,~.L,,~...t~\~ \\", \\, (\ \ \\-~ \~ \\\\ I,\\ v~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON I,BETTY D.REED R CC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT Betty D.Reed (Executor~ IN YOUR REPLY PLEA.E REFER TO 38-66-1 j In Re:Estate of__...:R=u~t~h:-=..P..!.~.~B~e~s~t~a:.t../~k~/a::.------_ _____~vl~a~s~h==in~g~t~o~n"------County -File No.63-70-426 Dear Mrs.Reed, You are hereby notified that the ~o~r~i~g~in~a=l~-------------- appraisement in the estate of Ruth P.Best a/k/a has been filed in the office of the Register of Willsqf Wasbjngt.op County on Febrllar¥22i ,19~.Said appraisement reflects the following valuations: Re alEstate _--'----=l:.;g::.,L:OO=O:..:.~O::.::O::..__ Personal Property ~21~.~O~O~__ Jt.Hd.']11~'m --=-.,,_l,6;l4.4.+._2e-l,()~9'---- Total ~1=8.z...::::,6.::::.:::68~:O:..L9__ 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 charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Da t e __.-,;:.F..::'e.=.b=-r.::::::ua=r~Yr......::2:::2~,....::=.1.L97J..:1=---_ DATE OF DEATH:April 2,1970 Note:This is not a bill. Signed Title ~~",.,->awl/v RC6E LUONGO ,APPRAISER I $_t=ESTATE TAX ASSESSMENTS .•.1j$.., .~•-....'",,... RCC-39 (5-681 .,. COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUMMARY RESIDENT DECEDENT Estate of Rest Ruth P.a/k/a DATE OF DEATH 4-2-70 FILE NO.63-70-426 (Last Name)(First Name)(Initial) REPORT OF INHERITANCE TAX APPRAISER 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 the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E". Dated:2-22-71 ctu ~1(t«>{1MINHERITNCETAAPPRAIER • REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTER OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A)$R )nr UU $1R '1nr 00 $ Personal Property (Schedule B)21 00 21 00 Transfers (Schedule C) Joint-Held Property (Schedule E)AI.'7 Oq 61.7 09 ~.:l ~S'4- TOTAL GROSS ASSETS 18.668 09 18,668 09 IfI tit!btf Less Debts and Deductions 7 (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities .................•.$ , FOR USE OF REGISTER ONLY Tax on $---------4--2% Taxon $~ Tax on $5% Tuoo$W% Tax on $15% Exemptions * Total Estate -l-__ TOTAL TAX COMPUTATION OF TAX $---------+-- $--------+-- $--------+--- $--------+-- $--------+--- $---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==== TOTAL TAX BALANCE :------~ PAID $C BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from to -~-C$---AMOUNT OF ESTATE TAX ASSESSED $ Estate tax paid $I BALANCE DUE $L-- Add interest at rate of 6%from ------Ito----- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. I Will Administration !No. IN THE Year . ~, MATTER OF THE APPRAISEMENT OF THE ESTATE OF JlU.'X'l:l J?.13:E:.?'1' Deceased Late of WASI:II.NO'I'O.!'J. County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL , " ~ " Form RCC-2 ,~r H"..-c~"......E.ebr.:u.ary....22:~.....19.7.1......-COMMONWEALTH OF PENNSYLVANIA DATE ...............~ DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX ...Jia.s.hingt...Q.T.C:...................................BUREAU OF COUNTY COLLECTIONS COUNTY HARRISBURG.PENNA.171 27 APPRAISEMENT FILE NO.............9.3~.70:::4.?9............................................. Whereas...........................................Rutb....P......Be.st...............a/k/a................................late of .......................\1.a.s.hingt.Qn.................................................... in the County of ...............................................Washington.......................................................Commonwealth of Pennsylvania.having died on the .............................................9.e..c..ond..............................day of .......................Apr.il.....................................19....70.•seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I........................RQ.$.;$..~V.0N.09..........................................................................an appraiser duly appointed according to law. having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix the cash value of all annuities and life estates growing out of said.estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for l1fe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purposes $ I·n-fll '.v. See coov of schedule "A"attached.to appraisement 18,000 00 PERSONAL: See conv of schedule "Btl attached to anpraisement 21 00 , JT.HELD: See conv of schedule "Eft attached to aDDrais ement 61.J.7 09 .-1---.- Total 18,668 09 I I I 0 I .. I ..I I I Having been duly sworn according to law,I do h':!reby certify that ~he above appraisement is made in con- formity with law on this ...................Q:I,.2c4...··········.day of ....................~d~~.......................l~.............................................~.....~~"r···..~..,(:.~"/;8er "J ........................,......................................................................................................................................... (Number ""d Street)...................................../...-u.aA..i~.7t-d.............................,Penna. ! I -- >................"Washington.COUtlty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Ruth P.Best a/k/a Deceased. Late of vJashington.......•............................,. Date of Death,4:~.?:.~.7.g . Appraisemel!t Docket Vol )8,. Page,?9.~:L.No..9.?-::.7.~4.?:.?.. Filed in Register's Office,.f..t3.~.~??19 7..;L Amount of tax due,$. DEPARTMENT OF REVENUE Received, Ex-a.mined and Approved,... Wrote abo.ut Appraisement,. Appeal f1'om Appraisement,. Entered and charged,. ..} '" ~. r