The URL can be used to link to this page

Home My WebLink AboutOC1970-0491 - ESTATE OF BELLL3-70-41J l\ffi~antt ®f 1£xrrutnr ®r .Abmtutstratnr Ql.nuuty nf lfan4iugtnu nn: ~tate nf Jtuunyluauia } . . Notary Public . . Personally before me, the undersigned authonty, a --------------------------------------------m and for said County and State, appeared ______ 'I.HQM..AS __ H_, ___ C_RAKL _______________________________________ .. who, being duly sworn according to law, deposes and says that he is the executor or administrator of the es- tate of __ tl;~~-~!..~.-~!---~-~g_ ___________________________ deceased, that the foregoing schedules constitute a · d · t f th 1 d 1 t t f Howard C. Bell complete mventory an appraisemen o e rea an persona es a e o --------------------------------------------· deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item of real and personal ·estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each item made by the above named Executor Administrator. d Sfwo0rncatno.db:rbscribed be 1 f 9 ore ;Qe this .~.3..~·······-~· ..... -~~-1 -~····· ...................... .' M;~/ ··· · · · · ···· t~-p~······ ········ Executor-Administrator ........ ~ .................................... . CALIFORNIA, WASHINGTON CO., PA. My Commission expires July 14, 1973 ADDITIONAL INSTRUCTIONS 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. · 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L. 513 Sec. 5.2, 72 P.S. 4844.2 afuu.rutnry nub .1\pprai.s.rm.rut of the goods and chattels, rights and credits which were of ...... ~.<?.~a..~~-.G.• .... ~.~~l. ..................................... .late of .. G~}.~_f.<?..~~~.~ ...................................................... .. Washington County, Pa., taken and made in conformity with the above affidavit. PERSONALTY 1. Pittsburgh Steel Credit Union Account 2. Babbit, Meyers & Waddell, stock brokers Account No. 20244-1 3. Pittsburgh National Bank, Checking Account No. 4-190657 4, General American Life Insurance Company -death benefits 5. Social Security death benefits 6. Western Pennsylvania National Bank, checking account 7. 100 shares Western Pa. National Bank, common stock 8. Western Pennsylvania National Bank, savings bonds 9. Two promissory notes -Fred J. Braglie, payee 1 O. Miscellaneous furniture Also miscellaneous American and Canadian stock of undertermined values which will be listed on the account. 69-095-A DOLLARS 1,276,52 9001 70 511. 31 I 3,035.00 255Joo I 1,087.39 I 2,325.00 I 2,100.00 CENTS I / 6,200,00 2ooJoo I I 12,310.92 ;;f!o/ ,ql. I ·r~ J r ~ 'Vd ··oo NOl~)NlHSVM ~ (t s l i ItA .:! o :.n 1 s 1 a3 u J ~ ON~I.lV\·i :1:-Jr;snl:l \ ~ ~, \: \~ 60 £ Wd s nOtJ OL I •1 -, --· l J u ··j I -t .. J ~ ... • \ · I · •l 4 1\ . ' It f ,. ' * • ' ' .. • ' ~·~~·{. . 1 ~ ~ ... _, ... · . . ~ J -;t )- .... ~ . I I ...... ;:! ...... <:: z "' ;:! .... ~ c ... ~ tl1 1':1 ;:! tl1 ~ (I) ..., >->-~ ..., ]" tl1 :::· 0 ~ 'l'l "' ;:! .... ~ ~ ~ '-'l ~ ~ I "' 'R "' "' J ·-~ ~ 3 ~ 7fJ-'-1 9 I 1\ffiilautt ®f itxrrutnr ®r 1\bmtututratnr ~tutt nf Jruunylttuttiu { <nnuuty nf mun~iugtnu s !1!1: P 11 b f th d · d th 't Notary Public . d f 'd ersona y e ore me, e un ers1gne au or1 y, a --------------------------------------------m an or sm County and State, appeared __ Q_~~.Y.~B .. N .... RQ.~.M-~_11-_, _________ ff""----------------------.. who, being duly sworn according to law, deposes and sa.ys that he is the a 0 ne · · of the es- tate of _'ffQW.9:f'.9: __ CLJ;t~_n_ ____________________________ deceased, that the foregoing schedules constitute a I suppl~mental . Howard c Bell ~ mventory and appraisement of the real and personal estate of --------------------------------------------· deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item of real and personal ,estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the ate of the decedent's death, based upon a just appraisement of each item made by the abov na e · · . Attorney. Sworn and subscribed before me this ... }.7~J:l ........ . day of ....... ~l:l~Y. ................. 19 .... 7.1 ....... . -~-trn~ ... 7..( .. ~~ .......... : ..................................................... . Oliver Nt-Horme Estate or Howar ADDITIONAL INSTRUCTIONS 1. An inventory must be filed within three months after appointment of personal vepresentative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. ! 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Oopies and 2 RCRI-33, Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, it}~ eluding Copy of Will and copy of Federal Estate Tax Return. SUPPLEMENTAL REFERENCE FOR ADDITIONAL COPY Act of 194 7 P.L. 513 Sec. 5.2, 72 P.S. 4844.2 . . 3Jutttutnry uu~ 1\ppruintmtut .of the goods and chattels, rights and credits which were of ..... H.9.W~.r.~l.~ .•... B.,~U ....................................... late of ... (;;:~JJ~9. ;r.p.J~L ................................................ ;~. Washington County, Pa., taken and made in conformity with the above affidavit. DOLLARS PERSONALTY (Supplemental) Stock in the name of Thomas R. Bell or T. R. Bell, deceased, found in the safety deposit box of Howard C. Bell, also deceased. 1. Ten shares, West Alexander Agricultural Association, stock Certificate Ni. 7, dated November 30, 1906 0. 00 2. Five shares West Alexander Agricultural Association, stock Certificate No. 90, dated November 7, 1908 0. 00 3. One share Snyder Oil and Gas Company, stock Certificate No. 73, dated January 5, 1921 4. 25 shares, The Imperial Laundry Company, stock Certificate o.oo No. 66, dated February 26, 1903 O. 00 5. 100 shares, Century Consolidated Oil Company, stock Certi- ficate No. ® A5210, dated May 3, 1920 0. 00 · ·6. Four shares, Consumers Service Company, stock Certificate No. 6674, dated June 25, 1923 O. 00 7. Wrigley Pharmaceutical Company, 10 shares, stock Certificate No. 16191, dated November 5, 1925 69 ... 095-A o. 00 I CENTS (.' 2 2 J lid (' -• .... r1-• -· "' arnmmnuntta:lt4 nf J.ruu.nylua:uta:. f .!ill: lla:.n4tngtnu arnuuty. KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, in the County aforesaid on the 8th. day of May 70 A. D. 19 , 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 Howard c. Bell a/k/a H. C. Bell a/k/a Howard Bell late of California in the County aforesaid, deceased, (a true copy whereof is to these presents annexed), was duly admitted to probate; and Thomas H. Craig the Executor in said Will and Testament named, having appeared before me and taken and subscribed the oath of office pr,escribed by law; NOW, THEREFORE, I, Russell Marino , Register as aforesaid, do grant these LETTERS TESTAMENTARY, unto the said Thomas H. Craig committing unto him the administration of all and singular the goods and chattels, rights and credits, which were of said deceased, and requiring him to exhibit a true and perfect inventory thereof into the Register's Office, at Washington, within ninety days from the date hereof, and to r,ender 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 8th. day of May in the year of our Lord one thousand nine hundred and Seventy • .... ' . 03 ::r: CD 0 ...... ~ ~ ...... Ill 1-j ~ Ill 0.. = ;:s; ~ Ill 0 +-i • tn ::r: 111 0 03 (/) Gl t ~ CD -1 I» ...... )> ~ 1-j ...... -1 tn 0. 111 ...... Ill f4 I» 0 03 ~ ., a CD Ill ...... ~ ...... ::r: a • f4 0 +-i • = I· I OF HOl\TAJU> C. DELL, also knolvn as H. C. BELL, also knotvn as HOlvARD BELL I, H0!1ARD C. BELL, also knmm as H. C. BELL, also known as H0!1ARD BELL, of 517 Third Street, Borough of California, 11ashingt on County, Pennsylvania, do make, publish and declare this .to be my Last Will and Testament, hereby revoking and making void any and all wills by me at anytime heretofore made. FIRST: SECOND: THIRD: FOURTH: I FIFTH.= ' I direct that my.Executor hereinafter named, pay all of my just debts and funeral e.>..'J)enses as soon as may be pra~ticable afterrny decease; and that~ ~ecutor have erected a suitable graye marker for myself. I give and bequeath, the sum of 1\,ro Hundred Fifty and 00/100 ($250.00)·Dollars, to my beloved friend ROBERT C. ELLIOTT. I g:ive an.d bequeath, the sum of Two Hundred Fifty and 00/100 ($250. 00) Dollars, to my belove~ . .friend ~ ELLIOTT. I give and bequeath, the sum of One Thousand and 00/100 ($1,000) Dollars, to my cousin FLORA B. STEELE. I I I I I give and bequeath, the sum of Five Hundred and 00/100 {$500.00) Dollars, to the EIRST PRESBYTERIAN CHURCH ill: I ' I I I i I I . ' I • CALIFORNIA, PENNSYLVANIA. .. -1- J I t S11TJI: /. All of tL rest, residue and remaine1'".~· of JIIY l'Stat~~. r~~al.i . . ! personal or mixed, of ,,·hich I die seized or posses:-;c-1 or to lvhich I may be entitled at my decease, I give, d·\,,·ise and bequeath to the \vESTERN PENNSYLVANIA NATIONAL R\\l\. California office,_ as trustee, for the uses and _purr0ses, I I . I and subject to the terms, conditions, pO\ver.s as herl~inaftet set· forth, to' \vit: I direct that said trust shall h~ knO\vn as the"H. C. Bell' Schol'a·r-shi'p Fund". I direcr that the entire net income from said trust shall be used for scholarship ot other financial aid for needy graduates of the California·Community Public High School in California, Washington County, Pennsylvania. I suggest that awards be made ea<;.b,year and that the net income from this fund may be expended each year or that the same may be accumulated to be used i~ a subsequeht year or years, although it is my wish that awards be made and the income be expended annually if it can be reasonably be done. I direct that an a\varding committee be established consisting of the person holding the office of principal of the California Community High School, Thomas H. ~raig · ... and a person nominated by my trustee. These individuals I shall together consitute the committee. Should any member I umvilling or unable I of the awarding committee be incapable, to serve, I direct that another person or persons be nominated by the trustee to serve instead. 1 direct that I the trustee shall annually request the principal.of the I I ! California Community Senior High School, ~o reconuuend need)~, . outstanding students from the senior class of t~school. I direct that the awarding conuni ttec, from the students so i I I I recommended, select those student:'~<' ,,·ho in their opjuion I will make the best citizen in the future, and to alv<•rd to 1 . such students such sums of mon~y' rcspecti vely, · as :;aid awarding commit~ee, i 11 j t.s judgment, feels w·ill be oJ ' ! . . t )) c . most benefit, pcrmit:.trn:..... .ah·arding comnd.ttcc to d•·l ernd 111· ., --- ' f ( 1 I i {; .l I j. t j ~:J \...' \\ >! .J; I i t l r \.. ~ r u ~ i \. ~ \,' { : : .: I ; .. -2- ,,hc.thc!' said sums shall ·be· a\.,rarded and the student to · select any fully accredl.ted ·.college or university of his or her choice~ I suggest that the aivarding conuni ttee I r I I i· ! • j I I avail itself of any assistance available to it in making' 1 I I I its selections. Said monies shall pe paid directly to the college of the recipients choice by ~he trustee for I further distributio~'s, after the recipient has been accepted by said college. Permission is specifically I granted to said awarding cornmi ttee to make another a:tvard . I or m.,rards to students who have ~reviousl?r ~:e:ep the_ recipi-j . I ent of alvards while said students are continuing their ' college, university, or post~gr~duate studies. The decision of a majority of the awarding committee will be final as to the recipients and as to the· amount and type· ... , of award. -',. If at some future time the income from the fund can- not be usefully,applied for scholarships or financial aid it may be used by the awarding conunittee for some other purpo'se w·hich will qualify as a charitable deduction under the Internal Revenue Code as Amended, ~~d which lvill penni l appropriate_recognition of the intent of the gift. SEVENTH: · I nominate, constitute and appoint my beloved friend, THOMAS H. CRAIG, who presently lives'at 709 Fourth Street, Borough of-California, Washington County, Pennsylvania, th~ · Executor of this My Last lvill and Testame11t, and I direct that he shall not be required to enter security in any jurisdiction in which he may act. IN \\TITNESS \VHEREOF, I have hereunto set my hand and seal to this three (3) page Last Will and Testament, this· ~ ~ d~y of 0-h~·-·· ./ '1966. Ho\vard C. Bell ( :. \. '' --------· H. C. Bell ------'.·.::::..:..--... __ :...,....,.,_-... ---- ' I l f' I. I I ( I i I ! i . I I I ; ' i. l l I ! r t i i / /,~···--------------·--------.-#- THE-FOREGOING INSTRUJ.1ENT, consisting of three .(3) pages lvas on I t~ ~ this _ ___:L;;...·_· •. _. __ day of __ ......... __.·...:..···..:..·..:..···------' 1966, signed, ·sealed, :Y published and declared by _HO\vARD ·C. BELL, also knmvn as H. C. BELL, also knmm as HO\'lARD BELL, the Testator; as and for his Last Will and Testament, in the presence of us and each of us, who, at his request, in his presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses thereto. -4- ' . i . ..... O':J '<:!' 0 t- I M c.o STATE OF PENNSYLVANIA, WASHINGTON COUNTY, ~ 55: The within named Accountant being duly sworn according to law, deposes and says that the above account as stated is true and correct as·-----~~--------------------------------verily believe. ,, ,, ·. . . 23rd Sworn and subscribed before me thJs _____________________ _ .'\ . , day o.f _______ }'_~~~-:-·,-'-----------------------------19.'!.~------- -~~~fA!~------------- ' '· . ANNA S. DZAVAN Notary Public, California, Washington Co. 'My Commis.silil!: Expires June 16, 1975 Wa1shington County, ss: ..... 0 ...., S-l ~ ::l 0 0 ...., (.) ::::::1 (.) < C) Q) ~ !J::l .. P:. .. 0 0 t-=l 1-f ri1 t-=l <t: E-< !J::l ~ < r:Q u E-< rl w. Cll ri1 . u !:: :I: pq 0 ifJ. "d a:; !:: <t: <t: Cll ~ ~ ...., 0 (J) :I: 0 S-l :I: ..... f:-; ci ~ z I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court, as evidenced by proofs thereof filed to No. ___ !,q_3__:.1:J.~J-~.L ............ .. Witness my hand and official •seal this __ ;;{g~----------- day of_____________ ------------------------------------------------------19.1~-- -~~-..o...-JJZ..~--------------ReQister of Wills ...., ... !o ::l 0 0 !o CD .d :C!-1 ...., : 0 'c)·\. ~ ~·· ... \, r .'0 ' 2 ~ ~ 0 ~ -"' 0 CD "' ~ CD ... N ~ t ...., ~ ~ :::! ri1 0 (.) '0 (.) ~ C':l C':l ~ ....; ;§ -~ -~ 0 CD ...., .d ~ ...., 0 ~ ~ .'0 ~ "'"' < r-i :'€ ?:1 )> M :::0 (/) 0 c: C-~---(f) c= I ........ .--({'; (.l) rn ;z -l rn ,..,_, G) rt~ r-....;;:---j -..,t 0 ...... ,,, 0 :z 0 .. ~ "'""0 ,., -n .::·!h.. C) 1.~ ::x 0 ::c: ;;o --f"'-1 r :z: -o r 0 l> (/) 1"'-J <-"' Q ~ ~ ~ ~ ~ ls; ............_ ~ ~ a ~' J -/ ,:: ' ' I :y~--~-- • I \" '/.t ~, ~ -I ,... ' ~ • ~ ~ , J ' .. • I '• ·' ~,_... ) ~ ~--.. '/ -. -...._, . .\ •, 'r\-·_, :·(J.: • .! . . " c' /.; ~ ... .. ~ ·;,) .. ~' ...... ",., .. ~ -.J. ..,....,~ . ·· ..... -~ ·.'. \ ,~~ J', I! i .~ ' ' ~ l \') ....... '..' , ' ~ 1 • ~ . '. The Court is respectfully requested to de•t:ermine . · t~;s estate~ y~~ ... ~ Counsel for Accountant 69-095-A • ... A .. .. NO. 63 -70 -491 FIRST AND FINAL ACCOUNT of THOMAS H. CRAIG, Executor of the Estate of HOWARD C. BELL, deceased, late of the Borough of California, Washington County, Pennsylvania. 1. Balance as. per inventory and appraisement filed on November 5, 1970. 2. Wheeling Pittsburgh Steel Credit Union Inventory value 3. Conversion of assets: (a} Stock broker account No. 20244-1 Cash received•. (b) Western Pennsylvania National Bank, Bonds (Savings) proceeds Inventory value (c) Western Pennsylvania National Bank, Bank stock proceeds Inventory value (d) Sale of personal miscellaneous furniture inventory value 4. Refund -State Farm insurance~ (Loss) 5. Western Pennsylvania National Bank, stock dividend 6. Interest on Savings Bond cashed 7. Pittsburgh Wheeling Retirement Fund dividend 1, 309. 99 1,276.52 33.47 900. 70 900. 70 0.00 2,232.58 2,100.00 132.58 2,205.75 2,325.00 119.25 503.09 200.00 -----303.09 25.00 28.00 --53.00 112. 70 77. 97 190. 67 * * * * * * * * * * * * * * * * * * * * HE CAPITULATION Total Assets Total Credits Total balance Balance consists of: Notes Cash -1- $18,509.49 $ 5, 741. 58 $12, 767. 91 $ 6,200.00 $ 6;567.91 $12,767. 91 $17,890. 92 $ 33.47,/ $ 0.00 $ 132.581 $ -119. 25 $ 303. 09 $ 5.30 $ 53.00 $ 19. 71 $ 190.67 $18,509. 49 I 1970 May 8 May 11 May 12 June 2 June 8 July 23 July 7 Sept. 17 Oct. 6 Oct. 30. Nov. 30 Dec. 17 1971 March 21 July 27 Aug. 12 f--. .. . ..... THE ACCOUNTANT CLAIMS CREDIT FOR: Russell Marino, Reg. of Wills ashington County Reports Russell Marino Brownsville Telegraph Columbia Gas Company Medical Pharmacy Bell Telephone Company Russell Marino Caleffi.e & Greenlief Funeral Home est Penn Power Company Brownsville General Hospital Columbia Gas of Penna. Angelo Lombardo Laurel Rest Home Probate of will and short certificates advertising estate short certificates advertising estate gas service prescriptions telephone service short certificates funeral services electric service services rendered decedent gas service personal service services rendered decedent Better Homes & Gardens Acct.. pur chase by decedent Readers Digest Russell Marino Russell Marino Columbia Gas of Penna. Bell Telephone Company West Penn Power George W. Wood & Son Columbia Gas of Penna. Oliver N. Hormell, Esq. Thomas H. Craig Moreland Burial Vault purchase by decedent short certificates Balance on letters and filing inventory gas service telephone service electric service Balance on rental lease gas service attorney fees executor fees memorial ·stone -2- ........ __ • $ 14.50 $ 14.00 $ 2.00 $ 9.00 $ 9.85 $ 13.50 $ 5.69 $ 3.00 $1,951.50 $ $ $ $ $ $ $ $ $ $ $ $ 19.00 40.60 16.04 4.50 19.00 5.45 3.87 2.00 12.00 25.80 16.30 16.34 $ 470.00 $ 36. 50 $ 973.07 $ 973.07 $1,085.00 5~7:H,5s1 I I I 'I ' W ~~«DIDl Wu\ !Rtejpl«Dri§ · :&S::::S.et:I:E'I:t:MtiN ::S:EReel!: W ashingtoo, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. 3, paragraphs (3) and (25). CouNTY OF WASHINGTON t STATE OF PENNSYLVANIA ( SS. Person~lly appe~red 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, publisbed weekly having its place of business at Washington. Washington 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 attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said legal periodical in its regular issues on the following dates: t ~· ...... Ma.y ... l4 ...... 2.l.,_ ... 2.8. .•.... l...9..7.0 ....................... . I ~ y ~, • Estate ces The R er of 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 t'hem for settlement to the Executors or Admin- istrators or their Attorneys. ••••••••••••••••• BELL,, HOWARD C., a/k/a H. C. BELL. a/k/a HOWARD BELL, Dec' d. Late of California, Washington Coun-ty, Penna. Executor: Thomas H. Craig, 709 Four- th St., California, Pa. 15419 A:ttorney: Oliver N. Hormell, 423 Third St., California, Pa. that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to the time, place anypr of the publicativ tru~ .... :.::.~:z:.:.:.!..::.~{!.~ ............ <..~:. ... : ...... !..-:J.:.::.-::U}r ___ _/ ~-.-----------{Editor _ Sworn to and subscribed before me tliis . --._- ~.?.-~!}--~Y of ..... ~.Y..•:•••"'"'"""'""""'""""""'"'""o 1~9/.'!.Q.. , . ...... /UL~ .. ~~ ... 21.t:c .. /.~ Notary Public C<ATHERIAE C. NICHOLAS, Notary Public Washington, Washington Co., Pa. ~y Commission Expires November 1, 1973 1 'Vd ··oo NOl :'NIHSVM S111M ..10 H31SI~3U o rn u n·i ll3 s s n H gz 2 Hd t12 1nr 2L €(JJ~ll.:i .. '• e! "· .,._ r· .... ~ 1 .• _. --l. Proof of Publici on of Notic~ in Bro.Asville Telegraph Under Act No. 587, Approved ·May 16, 1929. / State of Pennsylvania, County of Fayette Q1t~X:1~.§ ... JL~ ... M.9.~~-nJ:.~Y..t ....... P..~.~-I?..iS~.!lfOf the BROWNSVILLE PUBLISHING CORPORATION, of the County and State aforesaid, being duly sworn, deposes and says that the BROWNSVILLE TELE- GRAPH, a newspaper of general circulation published at 16-18 Bridge Street, Brownsville, County and State aforesaid, was estaulished January 27, 1915 since which date the BROWNSVILLE TELEGRAPH has been regularly issued in said County, and that the printed notice or publication attached hereto is ex- actly the same as was printed and published in the regular editions and issues of the said BROWNS- VILLE TELEGRAPH on the following dates, viz: ................................................. Ma.y ... ~2., .... l.s;l.,. ... 26 ................................................................................. A. D. 19 .... 7Q .. . Affiant further deposes that he is an officer duly authorized by the BROWNSVILLE PUBLISH- ING CORPORATION, a corporation, publisher of said BROWNSVILLE TELEGRAPH a newspaper of general circulation, to ver.ify the foregoing statement under oath, and affiant is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing state- ments as to\H~:· place and character of publicadon ~--~---. ~~-. < t i~ Brownsville Publlshlng ~Ju~ ~-~---EST-A-TE NOTICE 1 Estate of Howard C. Bell, a-k- ja H. C. Bell, a-k-a Howard Bell •late of the borough, of, Califor- :nia, Washington County, Penn- •sylvania. Letters Testamentary upon'l the above estate having been grante1:t to the undersigned, notice is hereby given to all ' those indebted thereto to make · • ,immediate payment, and to alii• those having claims or demands': .to present them for settlement.! Thomas H. Craig Executor 709 Fourth Street California, Pa. 15419 Oliver N. Hormell, Attorney at Law 423 Third Street :califonlia, Pennsylya_nia i I I J Sworn to and subscribed before me this ....... ~ .. ?§~.h ......... .. day o~---·--······;:H·A--i~·-·sc·O"n .. ·····"~t?rP-,tPru BLic. uO~~~~~~~-~-- JAN, 23. 1971 . Statement of Advertising Costs Oliver N. Hormell, Attorney at law Y:?J .. ~P.-~~-~----~-~!.:-~~~---·······-·····························--········ .. Q.:a.l..i.f...9.rDJ.~_,_f~n.D.§.Y.JY.~~t-~ ...... J5..4.!:-.9. ........ . TO BROWNSVILLE PUBLISHING CORPORATION, DR. For publishing the notice or publication at-9 OO tached hereto on the above stated dates $ ........... ! ........... . Probating same .................................................... $ ....................... . Total ................................................................ $ ....... .9..!.Q.9 ..... . Publisher's Receipt for Advertising Costs THE BROWNSVILLE PUBLISHING CORPORATION, publisher of the BROWNSVILLE TELE- GRAPH, a newspaper of general circulation, hereby acknowledges receipt of the aforesaid notice and publication costs and certifies that the same have been duly paid. BROWNSVILLE PUBLISHING CORPORATION, a Corporation Publisher of Brownsville Telegraph, a N;;spaper of General Circulation ....................... . By ....................................................................... . • • .# ... .. , "' ~· ......... e_ c:;:: ,..,.,... ·~., • r • In the Court of Common Pleas of Washington County, Pennsylvania Orphans' Court Division No. 63-70-491 In Re: Estate of HOWARD BELL, Deceased. ORDER :;--:: -;) c;.; ~ :y, -C) c-~= ( .. -,._ ~ :i --...... · -• I .. -,.. ~ -.1 -··. (,) . ( ...,.,._ ... '('... ·- C'l \) :-- : ,~ :_ ""or-·-;:.(1)0 {Simmons, J • ... """ t,..._, s ~~ ~ '.I .:) .-~· :-~• '--- :-; "' fl..- ORPHANS' COURT DIVISION (COURT OF COMMON PLEAS) WASrN, PA. <~2 ~ -~------------------=-=----=--=----------==-----------------nma---~-----------~---~------------------------~~----~--~----~ ill THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY t PENNA. INRE: Estate of HOWARD BELL, Deceased. ORPHANS' COURT DIVISION ( ) ( ) ( ) ( ORDER No. 63-70-491 WHEREAS, the above-captioned case is open and claims have been presented; and WHEREAS, the undersigned has represented persons who have an interest in the Estate of Howard Bell, while serving in the practice of law; and WHEREAS, it is necessary for the undersigned to disqualify himself to adjudge any of the facts or the law relating to the above-mentioned matter; NOW 1 THEREFORE, IT IS ORDERED that the above-mentioned matter be referred to President Judge Charles G. Sweet for proper assignme t to the other Common Pleas Judges of Washington County for disposition of the same. By the Court, June 28, 1973. J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ) ) Estate of ) ) HOWARD BELL, ) No. 63-70-491 ) Deceased. ) 0 R D E R AND NOW, this 11th day of July, 1973, the above captioned case is set for a hearing on July 25, 1973 at 3:00 P.M. before the undersigned. ., .• ' ' ' ,. '· " i' I ~-.. .. ~ ::-o > ff1 :::0 c.n-0. c:: -(/') -~ (j) c.n z -1 fll ·; .• fTJ r--! ::I:J ~ '-..J .~. 0 ·~~-..; .. ....-: .... ;--:-'. .... ::> ::;-,. ""'-0:::: 0 . :1.: :~ j-'-z -o r-0 ]> (/) ,; .. -IJ -..! (.AJ --c... -c;:; ! r- rn r•..; C . .J . " :g ... ,...._, (.,...., ..&:::' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA. Orphans 1 Court Division INRE: ESTATE OF HOWARD C. BELL, a/k/ a H. C. BELL, a/k/ a HOWARD BELL ) ) No. 491 of 1970 ) APPEARANCES: Walter Mauersberg, Esq., representing the accountant. Thomas H. Craig, Executor. ORDER AND NOW, this 25th day cf July 1973, it seems from the hearing on audit before my colleague Judge Curran, which took place on September 11, 1972, that there are two judgment notes, one in the amount of $1,100 executed August 7, 1937 and one for $150 dated June 16, 1938. At that hearing, Mr. Hormell said this: 11We deny paymentbf that, basically on the grounds that more than 21 year s having elapsed, there is a rebuttable presumption of payment. And if they feel that money is owing, we feel they have the obligation to come in and prove it. We feel that it has been paid.1~ Now, Mr. Craig, the personal representative, takes ~the position that he would like to pay this bill. without interest, for the decedent 1 s good name in the community. In order to resolve this matter, we will issue a citation in the nature of a rule against the Western Pennsy1vania Bank, California, Pa., the Rev. John Rankin of California and Mr. Cr~_i'g, who thus, becomes a party on both sides of the record in a sense, that they show cause, if any there be, why the aforesaid two notes may not be paid. Rule returnable the 27th day of August 1973, immediately after Motion & Rule Court in Courtroom No. 3. If the:trustees do not make an appropriate return of the -1- J " I ,.,_ ... , 4 J I • ~ • ' rule, Mr. Mauersberg may prepare an ~rder directing payment of the bills. If they make a return, we will examine it at that time and determine whether . - this requires the taking of testimony o:r no_t and whether it needs to be set down for special hearing. t ' ' .·. .. ' s .. ': ~~ 9 .. .~. J J.C J. '" '· -.. ,~ .... ::;~ ' -~:'i '.1. ·• ... ~is..' ' .J.l··~ '\.(l r '(' r \. ... ., J, ,. . l .. :(; s '! .. . ··' " : s ; . ~ .. ; "' v •' ... :I· s : ,..... : :.· !::'? \"" ~. " .,r. J ·.· .. ,.,.. .... ~- .. i --1 (..JII...) ..... -,. . ., • .. , 'I I· -. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA. --ORPHANS' COURT DIVISION NO. 491 of 1970 ESTATE OF: I .,, 1il. HOWARD C. BELL, a/k/a H. C. BELL a/k/a HOWARD BELL S T I P U L A T I 0 N , 1w !:.! and 0 R D E R 'f~v / '..:. o=· .. ,1,"J"" 'i" fO 'e'J ' \ \ ..) OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET CALIFORNIA, PENNSYLVANIA 15419 ~1{) -79 ~-~-----~-~-----,--~-~------------------ --~~-~~--------------------------- ---l 1131-'\I~OH "N ~3/\110 69-095-A . t IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: Estate of HOWARD C. BELL, a/k/a H. C. BELL, a/k/a HOWARD BELL, Deceased ) ) ) ) ) ) ) ) ) ORDER NO. 491 of 1970 AND NOW, this <fl.3r:;!.day of~ , 1976, upon consideration of the attached Stipulation, it is hereby ordered that the Estate of Howard C. Bell pay to Flora Bell Steele the sum of One Thousand Two Hundred Ninety-Two ($1,292.00) Dollars in full satisfaction of all claims as a creditor made against the Estate of Howard C. Bell by Flora Bell Steele. ·~·~ J. ·' 69-095 A . . • ' ........ ~ -· IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION . IN RE: ) ) Estate of ) NO. 491 of 1970 ) HOWARD C. BELL, a/1!:../a ) H. C. BELL, a/k/a ) HOWARD BELL, ) ) Deceased ) STIPULATION AND NOW, this 3\ day of -·-~L..!-..-A,...:..:---· -----' 19 7 6' it is hereby stipulated and agreed by and between JOHN F. WILEY, ESQ., on behalf of Flora Bell Steele, and OLIVER N. HORMELL, ESQ. on behalf of Thomas H. Craig, Executor of the above captioned Estate, as follows: 1. Flora Bell Steele, through her attorney John F. Wiley, filed a claim against the Estate of Howard C. Bell based upon two (2) Judgment Notes, one in the amount of $1,100 executed August 7, 1937, and one for $150 dated June 16, 1938. 2. Payment was denied by the Fiduciary. 3. Parties have agreed to settle the claim for the sum of ONE THOUSAND TWO HUNDRED NINETY-TWO and N0/100 ($1,292.00) DOLLARS payable to Flora Bell Steele and John F. Wiley, her attorney, by the Estate of Howard C. Bell, deceased. for fnell, Attorney Craig, Executor Howard C. Bell, deceased ~ :e::::o co J>F'Tl en (/)0 :z: ::r.:(i) c::;:J ::::0 :z-; c: rn C) rn ~ 0 -;::::0 .J: (f,> oo -i z...,... u IT1 0~ ;:::::3 ::.:0 rn 0 -· 0 .: r· (..) r "en ~-0 0'1 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF HOWARD BELL, a/k/a H. C. BELL, DECEASED. ) ) ) ) ) ) NO. 6 3-7 0-0 4 91 0 R D E R AND NOW, this I I..J 1j; day of November 19 86, the Executor, THOMAS H. CRAIG and the Attorney for the Estate, OLIVER N. HORMELL, are hereby ORDERED to SHOW CAUSE why they have not completed administration of the above-captioned estate. The Register of Wills is directed to issue a citation to THOMAS H. CRAIG and OLIVER N. HORMELL, ESQ., returnable before the undersigned in Courtroom Number 3, Washington County Courthouse, Washington, Pennsylvania at 11:00 o'clock A.M. on February 6, 1987. The Audit Clerk is directed to serve the citation and a copy of this ORDER on the Executor and his Attorney by first-class mail, postage prepaid. J ' I " . IN RE: ESTATE OF Ju Wqr Qlnurt nf Qlnmmnu Jlras nf Iiasqtugtnu Qtnuuty, Jruusylttauta ®rpqattn' Qlnurt atttininn HO\o/ARD BELL, a/k/a H.C •. BELL, OJitattnu NO. 63-70-049t Deceased. <nnmmnutttralt4 nf Jruunylttattia Qlnuuty nf l1tll unqtugtnu To: Oliver N. Hormell, Esq. Sur Petition of: ___ _::_C.::...our=-.::t'-O=r=d=e=r ____ _ Dlt Qlnmmau~ Wnu, ____ _;_o~l=i~ve=r~N.~H~orm==e=ll~,_E=s=q~·----------- that, laying aside all business and excuses whatsoever, you do file m the office of the Clerk of our Orphans' Court of Washington County, a full and com- plete answer, under oath, to each and every of the averments of the said petition, on or before_F_r_i_d__,ay,____ ___ , the 6th. day of ___ Fe_b_ru_ary_.,__ __ _ 19_8_7, at_1_1_:_oo ___ o'clock~. M., and show cause why you have not completed the administration of the above-captioned estate • . and further abide the order of our said Court m the premises, If you fail hereof, the petitio.n may be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Samuel L. Rodgers, Judge of our said Court, at Washington, _______________ Esq. Attorney for Petitio1:1er. (Seal) ·~q IN RE: )u w~r (l!ourt of Q!ommou Vlras of Basqington Qlounty, Jrnnsyluanta ®rp~au.a' Qlxiurt tlinininu ESTATE OF HOWARD BELL, a/k/a H. C. BELL, Oiitatiou Deceased. ' mnmmnumraltq of Jrun.aylttauia . ~ .95: <!touuty of llma.aqingtnu ) To: Thomas H. Craig Sur Petition of: ___ C=o=ur,.,_,t'----'!<.Ord,_,e!.:!:r,___ ____ _ . ~rrrting: NO. 63-70-0491 llmr Qlommattb iou1 _____ Th=o-=m __ as~H-=--. -"c=ra=i=---g.__ _____ _ that, laying aside all business and excuses whatsoever, you do file m the office of the Clerk of our Orphans' Court of Washington County, a full and com- plete answer, under · oath, to each and evet:'y of the averments of the said petition, on or before Friday the 6th. dav of February ' . --------"'--- 19 87 at .--· 11 :00 o'clock_!__. M., and show cause why_you h_ave not completed the administration of the .above-captioned estate. and further' abide the order of our said Court in the prem1ses, If you fail hereof, the petition may be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Samuel L. Rodgers, Judge of our said Court, at Washington, _______________ Esq. Attorney for Petitioner. (Seal) .. . , _...,.. .... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF HOWARD BELL, /a/k/a H. C. BELL, DECEASED. ) ) ) ) ) NO. 63-70-0491 AFFIDAVIT OF MAILING I, Norma J. Wiencek , on November /Y 1986 , did cause ------------~~--------- to be plac~d in the United States Mail, First-Class Postage Prepaid, a copy of the ORDER dated November 14, 1986 Citation, addressed to: OLIVER N. HORMELL '· ESQ. 423 Third Street, Box 637 California, PA 15419 Mr. Thomas Craig 709 Fourth Street California, PA 15419 and the issued I verify that the statements made in this Affidavit of Mailing are ·true and cotrect. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. In tqe <ttnurt nf <ttnmmnu Jfltas nf llas~iugtnu <ltnunty1 Jfeuusyluania ®rp~ans 1 C!tnurt ilitrisinu ESTATE OF No. 63-70-0491 HOWARD C. BELL, In the matter of the_!'_irst_ and Final a/k/a H. C. BELL A f Thomas H. Craig ccount o a/k/a HOWARD BEL1 deceased Executor ADJUDICATION AND DECREE And now January ?o , 19~, this matter having came on for hearing, audit and distribution and testimony taken; upon due consideration thereof, the bal- ance for distribution in the hands of the Accountant is determined to be $ 2 , 7 6 7 • 8 9 and the account is accordingly confirmed; and it is ordered, adjudged and decreed that the said bal- ance be paid out by the Accountant in accordance·with the schedule of distribution hereto attached and made a part hereof, unless exceptions hereto, be filed sec. reg. or an appeal taken herefrom sec. leg. SAMUEL L. R SCHEDULE OF DISTRIBUTION Balance per account· "and Balance Sheet attached" Gallatin Natiortal Bank, Trustee, "H. C. Bell Schola.rship Fund" Balance: _______________________ _ Att Oliver N. Hormell, Esquire orney _________________ ~------------- ...... -n't:. ::r N . ...J ~ 0 ...J • -o IJJ E. 3:0 cr: a... ,_:z L1J 1-:::::> 0 ./') N ~~- 0 UJ0 UJ o::l ..--=: a: LW <f>;:t: -(/") u__ ~< ("--a::3:= <:0 69-095 2,767.89 $2,757.89 $---.D.=__ J I ~ \o. f ,_ . . . ' ..., . ··' #· ... .·. '"I'' " -. ''" ,. No. 63---------~--- In the matter of the First and Final Accountof 'J'homas H.Craig of Estate of · HOWARD C. BELL, a/k/~ H. C. BELL, a/k/a HOWARD BELL ..2\bjubirntinu nub lttttt O:rJIVER N. HORJ\1ELL, ESQUIRS 423 Third Street California, PA. 15~19 //?if rcz_ 11::t Y Lf! .--fL r-· 7 I ...,2 .. .. ~.: ' ~--. ----------- ...... i/llf.-.......... -~ .. BALANCE .SHEET ESTATE OF: Hm·JARD C. BELL, a/k/a H. C. BELL a/k/ a HO'VJARD BELL No.63-70-049l Balance for Distribution as per Petition for Audit filed on September ll,l972,composed of: Cash Notes $ 6,538.91 $ 2,200.00 $ 8,738.91 Less notes: Payor deceased and uncollectable • Adjusted Balance for Distribution Payments made since September 11,1972: 69-095 10-20-74 l0-20-7L1 ll-20-7Ll; 8-12-76 8-12-76 10-27-76 Bob Elliott, bequest Rose Elliott, bequest First Presbyterian Church of California,Pa. bequest Inheritance tax Personal property tax Flora B. Steele 3875 Compromise claim, Court approved 10-27-76 Flora B. Steele,bequest Balance for Distribution $ $ $ $ $ 250.00 250.00 500.00 292.99 186.03 $1,292.00 $1,000.00 $3771.02 - ---------- $ 8,738.91 - $ 2,200.00 $ 6,538.91 $ 3,771.02 $ 2,767.89 _., .. . ::~~~;~~r~~~·' ft ·-~·. >. . FRED J. BROGLIE No. 1744 . . 6039 -ROUTE 88 , : t: . , . f:INLEYVILLE; PA. 15332. d-. _ 7 . / Q . S~f~9 . ~ ). 'M-1912_1 -' . ' ' ~ . -. oo . . _, . i\Y'TOTHE · ·-• . . •. 7 onnEROF ~L 7£.~-\h-. ; J? \ =$1/tJ~ :4f J... ·; ·. ~ -t....z..r z:~~~L _:__ t _d . I Xk oi=R~ t ~ ,.,.,_,_.-i . \, I .. · t . ~-~ ~ :. · · .· Western ~ennsylvania N.atio~al Bank l . . l ·: ~-s ? F;; ·J . \ . FINLEYVILLE. PA. . \ . ~: L .. · = ~ ~ ., . ·. --~~--r:::~ ~~~~ ., .• :o~t :1 :~~~~o labtl•: ·a6·~~~;.~~=e~. ilib=~·m~==~==mm~~~~~~-~~~~~~::::::::::~::::::::::::::::::::::::~=:::::::::::~ n ~·-·-·· -. ---·- ~---•-,~~~·-·~ ,_.. B ..... '.;. '· ·FEB -7 69 0 0 7 ·z 10 1 ., · .. I ) } ·~ "· 0: ·:'>' C) ('j o. _:_ ~-;;;-_:._, ,·.-·~ ~:~.:,.._~~ ;: . ~· ~ .. ";'!.--/ >--c--:/ . QJf \ L:. ' .7?b ·7~i(·: ,.-:;.r'if:-.;;:;-_-:·.:-' J,.... '• ·~;;" -~ ·:, .- '. ·,. 1 ... I. C. BLOOM' :' ... GEORGE I. BLOOM MILTOI'I D. ROSENBERG SIGMUND L. ·B.LOOM THOMAS D. GLADDEN. GEORGE R· SEWAK '· . . <':..,: l {· . . . .v;.,., .• :, . . '' . /~;~LAW OFFICES (\ ;·~ . \ .4· .~· • • «-4. · , r ·{ iJ' ., . • . 8'LOOM, BLOOM'. ROSENB.ERG '&'BLOOM ' . 200-210 WASHINGTON TRUST BUILDING WASHINGTON, PENNSYLVANIA 15301 February 4, i 971 , .. TE~EPHONE . t' BALDWIN 5-4100 . . I~JE CC 1E ll V 1E JD) fEB b 197r. Oliver N. Hormell, Esq. 423 Third Street OLIVER N. HORMELL, .Atrv. California, Pa. 15419 Dear Mr. Hormell: Enclosed please find a photostatic · copy of a check from Fred Broglie to Howard ]3ell·in the amount of $4, 000. 00 in re-payment of tl).e ioan. Mr. Bell told Mr. Broglie that he did not want the remaining money over aiJ.d above this sum. Mr. Broglie does notfeel that his wishes should be changed at this time. With kindest regards, I am Very truly yours, ·,. .·' ' ' ~~ ~ ' ; 7fTj~ fC_ , . , . MDR:e En c. cc: Mr. Fred J. Broglie . Milton D. Rosen~ ) '' 1·. ., ~~r-:--~-::-r---c;~.,---~--~------~· __ ... ----~----:--.,.,.---.,_,...,--,---r-"'--.,..,...,-~-~· ~-.-:· . · ~ ~--~-~~~~~--~·~--~~-~·----~·~---~~~-·-·~-)%·::7~~~~rl ~ -...... lin tf1r ®rpf1nu.a~ (ttnurt nf Dlln.aqingtnu Ctrnuuty In the matter of the Audit of Account in Estate of ··---~--~-~-a rd C. Be 11 ------------------------------·-------------------------------------· No _____ (p_ __ 3 __ ~ .. zo _________ ':f __ 'J __ L ____________________ , 19 ..........• A.A. TO THE AUDITING JUDGE: Enter ..... ~.Y. .............................................. appearance for ........ f.~9-~-~----~--~-~-~_.l& ____ ~_f_Jf_/_~ ____ f_l_Q _ _+._~ _____ B. .. ~-----S._r; __ ~-~-J-~------- ----~~.. er f\Ar;jf\~ -------(J·--·-~-----~-----r:n--~--v_,/ __ ,_,...,._0 _______________________________________ _ 11th September 72 ________________________________ day of ______________________________________________________________ , 19 ___________ _ N.B.-Counsel shall, by separate paper, present a ·concise statement of each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be concisely stated in a separate paper. Counsel suggesting proper distribution shall file a separate concise statement in that regard. J No.(g_~---• .74 ..... ~ ........ ~.:2 . .1 ........ , 19 ........ , A.A. In re Audit of Account in Estate of Howard C. Bell AUDIT Jrarrtpr fnr .Appraraurr FOR Flora Steele a/k/a ·---------------····------------········--------··········-·----·-·······-········-·-·················r .. F..l9.J;.~ .... ~.! ..... S.T.~ .. ~J.-~ ................................................ .. JOHN F. WILEY Attorney 69-095 \ ' :· ; ~lt tlr~ Qtnurt nf Qtnmmnu Jlra.a nf llan4iugtnu. Qtnu~t~ ®rp4aun ~ Qtnurt linininu In the ma;tter of the Audit of Account in Estate of HCWARD C. BELL a/k/a H. C. BELL a/k/a 1 No. 63 -70 -491 HClfARD BELL TO THE AUDITING JUDGE: Enter my appearance for Thomas H • Craig • Executor of above captioned estate. /?,/] I ~vill.~ 11th day of September , 19~ N. B.-Counsel shall, by separa:te paper, present a concise statement of each claim, wUh 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. j No. ___ 6_J_-_7_0_-_4_9_1 _____ _ In re Audit of Account in Estate of HOWARD C. BELL a/k/a H. C. BELL a/k,a HOWARD BELL AUDIT Jra~rip~ fnr .App~araur~ FOR Thomas H. Craig • Executor ,~er~ey ~2 Testate Form PETITION SUR AUDIT IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate of ........... RQW!.\BP. .. ~.: .... ~~-~-~-L.a/kf_a __ H_, ___ C_, __ BELL ,No .............. ?.~~_?.~-~-~-~-~----------------------·········· --~l~l~---~9-~~~~---~~-~~-? ......... <l~f-~~-~-~-4 _____________________ _ Fiduciary ...... Ih-.~~-?:~---~-~---~E~-~-~----··················-- Deceased Date of ' May 3' 1970 Date of . . May 8' 1970 Decedents death ................................................................. Grant of Letters ................................................................. . This is the ...... .f.:t'r.~.t .. ~.DJL.f..tn~J ................................. account filed in tbis e;tate If there have been former accounts filed in this estate, list file number or number and term ................................... . Election to take Date Election Place of; Under or Against will. (cross out one) Filed ······----------------------------Record ------------------------------ Name of surviving spouse ......... ---------------~-~~-~-----------------······-··---·------------: ....... : _________________________________________________________ _ List issue, where material: None Did decedent marry after execution of will? (indicate) 'K®XNo. Any children born after execution of will? (indicate) n~ No. If answer yes, name them ................ ---·····---·-··················-------···-----------------------------------------------------------------------· Legatees Relationship Interest Fiduciary, if deceased or not sui juris Robert c. Elliott Rose Elliott Flora B. Steel First Presbyterian Church of California Western Pennsylvania National Bank, Trustee for H. C. Bell Scholarship Fund friend Specific bequest friend Specific bequest cousin Specific bequest Charitable Organization Specific Bequest Remainder List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: If partial intestacy, give facts: Give Cause: Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled to notice (Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account and of call of audit? Yes. Jhloc If any exception give cause: ............................................. . FilecopyofNoti~~ Notices mailed August 24, 1972. and date of ma1l1ng ........................................................................................................................................................ . ~ ' ~ Is estate subject to the filing of a Federal Estate Tax Return? ..................... ~~----~---··········································--······---~- Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $ ........ ~-~~! ............................................ . If the Will makes any portion of estate subject to a life-estate1 give name and birth date of life tenant ..................... . Give Names and addresses of all unpaid creditors who are legally entitled to notice1 tog.ether with the amounts of such claims; state whether they are admitted to be correct; and whether the claim is denied. Washington County, Board for the Assessment andRevision of Taxes -Personal Property Tax $ 186.03 Admitted to be paid through Adjudication. Flora B. Steele -represented by John F. Wiley, Esq. 417 Washington Trust Bldg. Washington, Penna. - 2 Juagment Notes Copies attache« $ 1,250.00 Denied Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re- quiring adjudication/ and a statement of any other facts deemed necessary for the preparation of the adjudication: Balance for distribution per account, Itemize any additional debits not shown by account: Total additional debits (Add) $ ................ ---~~-----·····--- Itemize ar]y additional credits not showncl> b_y account: Reg. of Wills: Fil. Sup. Inv. ~ ;.00, Acct. $16.00 Washington County Bar Assoc. 10.00 Credit to Fred J. Broglie on Notes for payment to Howard Bell on Feb. 7, 1969 (Copy of check attached) Total additional credits (Subtract) Balance for distribution $4,000.00 $-----~~-~?.?.~~~---·--·-······· $ 12,767.91 .................................................................. $ 8, 738.91 .................................................................... If balance for distribution is not in cash/ list each item held in kind/ giving appraised Value (or distribution Value); Balance consists of: Cash Balance on Notes $ 6,538.91 2,200.00 8,738.91 Miscellaneous Stock as per Supplemental Inventory -No Valuo ':').- If Family Exemption claimed by Petition, give place of Record: ............ ·-····-----------------·----·-·-······-------------·-------·--·-·---··- If Family Exemption is claimed at audit, give name, relationship and basis for Claim: ................. -----------·------------------- List any advancement or distribution on account that has been made, and nature and amount of same: 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: Robert c. Elliott $ 250.00 Specific Bequest Rose Elliott $ 250.00 specific bequest Flora B. Steele First Presbyterian Church of California $ 1,000.00 $ 500.00 Western Penn~lvania National Bank, Trustee for H. C. Bell Scholarship Funi COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly .......... ~~?!~-------------·-··--doth depose and say that the facts set forth in the foregoing petition are true to the best of _______ )!J~----··-···-······knowledge and belief. ----------~~~~-------------------·--------to and subscribed before me this .... R:th ...... day of ........ ~P.~~!T}~~~------------19?.? .. . Signature of Officer4?/.1~ ... '!.?.?: .. .11?t..;.t, ________ _ Title of Officer ............ ~~~~-!.Y.: . .f.~~~~~---······················· . MARIEM M. NEll, Notary Public Office exp1res ........ CAt1FURt·HA;W7tSHINGTON"~O:;J:SA:··················· My Commission expires·July 141 1973 specific bequest specific bequest Residue anQ Remainder And your petitioner will ever pray, etc. ~~flcr~~-------------------- No. 63-70-491 HOWARD C. BELL a/k/a Estate of .... H·:···c·:···1Hf1T .. a7K.7a··············· HOWARD BELL ................... -------------....... --------.. ---... -------............. ---,-.... ---.. -----· Deceased Thomas H. Craig Fiduciary ......................................................... . PETITION SUR AUDIT FROM WHERE DECEDENT· LEFT A WILL Counsel of Fiduciary will submit herewith the following, in conformity with Court ~ules adopted effective· December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written proecipes 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 on attest copy of Wi II. 6. Copy of inventory and appraisement. 7. Proof of advertisement of grant of letters if not filed with account. 8. Certificate of liens in case any of the funds for distribution ore from judicial sole 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. ·:··1Ia·rnrerT·······.Att~~;;~~--· ~2 OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans' Court of Washington County, Pennsylvania). Mrs. Flora B. S teele 150 South Lincoln Street Washington. Pennsylvania. 15301 August 24. 1972 In Re: Estate of Howard C. Bell, Deceased Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday, September 11, 1972 Time of Audit: 1:30 P.M., D. S. T. Dear Mrs. Steele: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ONH :asd ~':f. File No. 69·095 ... A CERTIFIED MAIL RETURN RECEIPT REQUESTED. OLIVER N. HORMELL ATI'ORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans' Court of Washington County, Pennsylvania). Mr. Robert C. Elliott 202 Fourth Street California, Pennsyhania, 15419 Algust 24, 1972 In Re: Estate of Howard C. Bell, deceased Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday, September 11, 1972 Time of Audit: 1:30 P.M., D.S.T. Dear Mr. Elliott: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ONH :ad ~o/. File No. 69-095-A CERTIFIED MAIL RETURN RECEIPT REQUESTED. ... OLIVER N. HORMELL ATIORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT {As required by the Rules of Practice of the Orphans' Court of Washington County, Pennsylvania). Mrs. Rose Bliott 202 Fourth Street California, Pennsylvania, 15419 In Re: Estate of Howard C. Bell. deceased August 24, 1972 Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday, September 11, 1972 Time of Audit: 1:30 P.M. 1 D. S. T. Dear Mrs. Elliott: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there willbe presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ONH :ad File No. 69·095-A CERTIFIED MAIL RETURN RECEIPT REQUESTED. .. OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans' Court of Washington County, Pennsylvania). First Presbyterian Church 303 Fourth Street California, Pennsylvania, 15419 August 24, 1972 In Re: Estate of Howard C. Bell, deceased Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday, September 11,1972 Time of Audit: 1:30 P.M. , D. S. T. Dear Reverend Rankin: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ~?/ ONH : asd File No. 69-095-A CERTIFIED MAIL RETURN RECEIPT REQUESTED. OLIVER N. HORMELL ATIORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938·2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans 1 Court of Washington County, Pennsylvania). Western PennsylvaniaN ational Bank Third and Liberty Streets California, Pennsylvania; 15419 August 24, 1972 In Re: Estate of Howard C. Bell, deceased (H. C. Bell Scholarship Fund) Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday.. September 11, 1972 Time of Audit: 1:30 P.M., D.S. T. Dear Mrs. Ansill: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ONH: asd ~'if File No. 69-095-A CERTIFIED MAIL RETURN RECEIPT REQUESTED. ··~ ... IN THE COURT OF COJVJl\JION PLEAS OF WASHINGTON COUNTY, PENNA ORPHANS' COURT DNISION INRE: Estate of HOWARD C. BELL, a/k/a H. C. BELL, ajk/a HOWARD BELL, ( ) ( ) ( No. 491 of 1970 ) ( ) ~ z Deceased. <( ( > .. > (j) z z Ill D. i 0 ... CJ HEARING ON AUDIT i BEFORE: THE HONORABLE ALEXANDER R. CURRAN, J., Specially Presiding. (j) <( ~ .,: u a: ... (j) ~ APPEARANCES: OLNER N. HORME"LL, Esq., of California, Pa., representing the Accountant. <( u 0 :J '"I J: .. "' "' : TIME: "' ... a: 0 D. Ill a: ... a: JOHN F. WILEY, ESQ., of Washington, Penna., representing Flora Steele, a/k/a Flora B. Steele. Monday, September 11, 1972, at 1:30 o'clock P.M. EDST ~ THE COURT: The next estate called for audit is the estate u .. <( u ii: IL 0 of Howard C. Bell, also known as H. C. Bell, also known as Howai d Bell. Thomas H. Craig is the Executor. Oliver N. Hormell is the attorney. We will also put this at the foot of today' s list. Is there anybody interested in the estate of Howard C. Bell, also kno,.vn as H. C. Bell, also known a.s;Jfoward Bell? NO RESPONSE ) MR. HORMELL: If it please the Court, I have all of the paper j j ~ • • I . ~ z < ~ )o U) z z Ill 0. i 0 .... Cl z X U) < 3: ..: u ir .... U) c -' < ~· c :l .., :t .. .... N ui a: Ill .... a: 0 0. Ill 0:: .... a: :l 0 u -' < u k: II. 0 2 necessary in this estate. I have in addition a supplemental statemert of debts and deductions which I'd like to file, referring to tvvo judgn ent notes for Fred Broglie, and indicating that 'Ne now have received that, the total amount of those notes; the sum of $4,000 has been p< id and we are attaching with the papers a photostatic copy of that. Now this estate presents no problems with one exception. And that is that there is a claim here by a Mrs. Steele 'vho is represented by Mr. Wiley. It is based upon two judgn ent notes. One of them executed in 19:37, August 7, 1937; and the other one, June 16, 1938. The one for $1100.00; theother for $150.00. We deny payment of that, basically on the grounds that more than 21 years having elapsed, there is a rebuttable presumption of payrr ent. And if they feel that money is o'Ning, 'Ve feel they have the obligatic n to come in and prove it. We feel that it has been paid. The second matter is the Personal Property Tax. There was a statement filed by the Tax Bureau on that, maki g a claim for taxes up to and including the present time. Since we now have evidence that there 'vas $4, 000 paid on that indebtedness on February 7, 1969, 'Ve will admit all of that tax, but would ask that an adjustment be made for the years '69, '70 and '71, allowin€ for the $4, 000 credit. THE COURT: You will see to that 'Vith the proper agents of the Personal Property Tax Office and see if you can work out tt~t agreement? I I .. ~ z o( ~ >-Ul z z Ill II. i 0 I-C) ~ :t Ul o( 3: ...: 0 a: l-UI 0 .J o( ~· 0 MR. HORMELL: We shall do that. THE COURT: And so this claim, Mr. Wiley, I understand, isn1t available at -the present time . MR. HORMELL: I understand that. And through an oversight, 'Ve did not notify Mr. Wiley•s office of our decision on it. He had been requesting me to make a decision for some time. I called his office last week and told him what we had decided to do, and then s ~id that I would call this to the attention of the Court. And I v10uld tell the Court that we did not want any unfair advantage taken of Mr. Wiley and we would attempt to get in touch with him after this hearing and see if our positions could be reconciled. Other- 'Nise, we will ha~:to have a hearing . ~THE COURT: If the hearing is necessary, the Court will :t .. ,... N IIi a: Ill 1-a: 0 II. Ill set a date for that hearing. You proceed to try to see what you can work out with Mr. -wiley. a: MR. HORMELL: I will do that, Your Honor. Accept my 1-a: :I 0 0 .J o( u apologies for being late. ~ THE COURT: No apologies necessary; that•s perfectly 0 all right. 3 I I -. ·• ' . ' .. " .. _' 1 ~ ~ o( ~ > _, > Ill z z Ill II. i 0 1-~ z i Ill ~ t i 1-!!! Q ~ § Q :J ., I hereby certify that the proceedtnqs and evidence are contained fully and accurately tn the notes taken by me on the hearln of the above cause, and that this copy is a correct transcript of the same The foregoing reeord of the proceedings upon the ~ hearing of the above cause is hereby approved and dll•ected to be filed .. ~ ai ffi By the Court, I-IX 0 L Ill IX I-IX :J 0 u _, o( ij ii: II. 0 Law Offices OLIVER N. HORMELL California, Pennsylvapia ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of } HOWARD C. BELL a/k/a H. C. BELL a/k/a No. 491 of 19 .. ?9 .... .1:19.\V-M~P .. ~~~J. ......................... . RECEIPT KL'JOW ALL MEN BY THESE PRESENTS That I, .. fJPX~ .. ~.~~).. ~t~.~~.~ ........... , do hereby acknowledge to have received from . J~9.l!l~.~. H ~ .. {:~~~.g ...................... . . . P.X.:~.~\1.'1;9~ of the Estate of .... J~Q~~RI) .. G ~ .. ~P.It~ .............................. ~. Deceased, the sum of .... Q~~. :r:J:I9.l!?A:t'l.~ ...... ~N:Q ...... :NP.l J.Q P .... -.:-.-. 7:-.:................... dollars, in · bequeathed tQ me in ~cc~r,da~~e wit~.the Will full payment of the amount 'Jalmldildx:::meXJXJJ!IXX~xk90@C!XtX~JOtX1\00XlKX-JQm~k~OO~Jtl;Jl entered-for probate ~~t ...... Mar.. & ...... ; 19.7.f)., at the above number and year; and I do .hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. · In witness whereof, I have hereunto set my hand and seal at .~~'a.sh.:i.n~tnu., .. P.cn.ns.~.:l.\~ania., . this day of ........ ~e.pt.c.r.1J:.cr ................ A.D. 19 ... ?~ .. r:[# 0 . c7-'-;J ....... ~~/.. ... j..-:J •. xJ.J?,~al) Flora Bell Steele '\ ) ... J. Law Offices OLIVER N. HORMELL California, Pennsylvania ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of } No. 491 70 of 19 ....... . HOWARD C. BELL, Deceased RECEIPT KNOW ALL MEN BY THESE PRESENTS That I, ~~~.~~-~~~-~: .. ~~~!.~~.'!-~.~1 .. ~;t:~~surer, First Presbyterian Church of California, Penna. . do hereby acknowledge to have received _from ... Thomas .. H •. Craig, . .Ex.ecutor ...... . .............. of the Estate of -~-~~-~~~-~.~ .. ~~.1.~ ... ~ ............................... , Deceased, the sum of .. :-.~:-.-::-.-.:.-.: .......... J:J~J;: .. f:IP'N:PR:eP .. .C.$.?.QQ .•. Q.OJ.:::-.::-:::-.-........ dollars, in full paynient of the amount awarded me under the decree of the Orphans' Court of Washington County 'entered .................... , 19~ ... , at the above number and year; ·and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. . California In Witness whereof, I have hereunto set my hand and seal at .................................... , this ...... ~?.~~······· day of ..... ~<.>~~~~~.~ ................... A.D. 19.?4 .. . ) \ \ \ \ 2f~<-t~~~d.&ctfda'k4:~~ (seal) William A. Sharpria~;·Treasurer First Presbyterian Church of California --- ·. Law Offices OLIVER N. HORMELL California, Pennsylvania ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of HOWARD C. BELL, Deceased .......................................... ' } RECEIPT No. 491 70 of 19 ........ · T William A. Sharpnack, Treasurer, Kl'JOW ALL MEN BY THESE PRESENTS That I, ...................................... , First Presbyterian Church of California, Penna • . ·do hereby acknowledge to have received _from ... l'homa.s. H •.. Cr.aig , .. Exec.ut.or ...... ~ HOlfard C. Bell . . . . . . . . . . . .. . . of the Estate of .............. ·· ; ......................................... , Deceased, the sum of •.. ":-:.-.::.::-:::-........... J:~:V~ .. J:I~P.~~P. .. ($.~Q9.~9.Q) .. -:.~.:-.-.::-.: ....... dollars, in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County . entered .................... , 19 .... , at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. . · · . California In wttness whereof, I have hereunto set my hand and seal at .................................... , this ...... ~~~~-...... day of ...... ~?.~~.n:~.~! ................... A.D. 19 .. ?~ .. . J ::?t.r:~.t:~:48· ~{-~{::C:Ik~/t:. . (seal) W1ll1am A. narpn~l(~ Treasurer First Presbyterian Church of California ) .-· ·' \ I Law Offices OLIVER N. HORMELL California, Pennsylvania ORPHAl~S' COURT OF WASHINGTO~ COUNTY, PENNSYLVANIA In re Estate of 491 70 } No. of 19 ...... .. HOWARD C. BELL, Deceased RECEIPT We, Mr. and Mrs. KNOW ALL MEN BY THESE PRESENTS That Xf4C .. Robert. .C .•. Elliott. ........... , · d Thomas H. Craig, Executor do hereby acknowledge to have recetve from ............................................. . . ...... . .. .... . of the Estate of .... f!:9~~:r:~ .. ~~ .. ~.<::rl ....... · .......................... , Deceased, FIVE HUNDRED ($500.00) ---------------. the sum of . . . . . . . . . . . . . • • . . • . . . . • • . . . . . . • • . . . . . . . . • . . . . . . . • • • . . . . . . . . • . . . • • . • . • • • • . . . . dollars, 1n full payment of the amount awarded· me under the decree of the Orphans' Court of Washington County entered .................... , 19 .... , at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. · h f I h h 1 d d 1 ·California, Penna. In wttness w ereo , ave ereunto set my 1an an sea at .................................... , . November 7 4 this ............... · ... day of .................................... A.D. 19 ..... .. ~, . Witness: ·~/ /. . '; d ~ ~ /y; ............. ~'f...L.t#. ...... :. /ll!?t.4'/e/ ' J ~ t f -() l s ~ /7 t' v~'~Cif~-#.: ...... . . /--!P-o-oh 11z· ·f;&;/.;;tb: (seal) (seal) ) \ \ .·· I ! .. Law Offices · OLIVER N. HORMELL California, Pennsylvania ORPHAL'JS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of } 491 70 No. of 19 ....... . HOWARD C. BELL, Deceased RECEIPT w·e, Mr. and 'Mrs. 1\.i'JOW ALL MEN BY THESE PRESENTS That X~ .. ~~~~X~ .. C .... JUJ.t9.tt ............ , . . Thomas H. Craig, Executor do hereby acknowledge to have received -from ............................................. . HO\iard C. Bell . . . . . . . . . . . . . . of the Estate of ......................................................... , Deceased, FIVE HUNDRED ($500.00) --------------· the sum of .................•............................ _. .. ,.......................... dollars, in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County entered .................... , 19 .... , at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. . California, Penna. In witness whereof, I have hereunto set my hand and. seal at .................................... , November 74 this .................. day of .................................... A.D. 19 ...... . Witness: .......................................... . ~ ) •••••••••••••••••••••••••••••.• 0 ••••••••••• (seal) -----------------------------(seal) -~----. OLIVER N. HORMELL ATTORNEY AT LAW DANIEL SVIDRO, ESQUIRE Audit Clerk of the Court of Common Pleas Courthouse Washington, PA. 15301 January 28, 1987 Attention: Ms.Norma J. Wiencak In Re: Estate of Howard C. Bell, a/k/a H. C. Bell, a/k/a Howard Bell, deceased No. 63-70-0491 No. 491 of 1970 Dear Mr. Svidro: This letter is intended to bring to a conclusion the problems with which we have been faced on the above captioned estate. You will recall that on this estate there were questions involving an inheritance tax, a property tax, and the absence of a decree and schedule of distribution. I had a nice long talk with Norma about this estate in your absence and I understand since then that she has brought this to your attention and that both of you are in agreement with me as to how this matter is to be resolved. There is enclosed a copy of the Last Will and Testament of the decedent and I call your attention to the Sixth Paragraph which creates the H. C. Bell Scholarship Fund. Reference will be made to this later in this letter. There is also enclosed a Balance Sheet which I have pre- pared from the information which I have been able to obtain. When this account was called for audit on September 11, 1972, there were three problems which were called to the atten- tion to the court. As a result of these problems, the audit was continued pending a resolution of them. The problems were a claim of $3,875.00 by Flora B. Steel which the accountant denied; personal property tax in the amount of $186.03 which the accountant felt should be reduced; and an inheritance tax dispute. 423 THIRD STREET CALIFORNIA, PENNSYLVANIA 1541 9 TELEPHONE (41 2) 938-8970 J .. Daniel Svidro, Esquire January 28,1987 - Page 2 Att'n: Norma J. Wiencak In Re: Estate of Howard C. Bell,Deceased The problems with which the court was informed as aforesaid were resolved as follows: 1. The Flora B. Steele matter was settled after a court proceeding in 1976, for $1,292.00. 2. The personal property tax was paid on the basis of the amount claimed to be due and theaccountant was refused the deduction requested. 3. The inheritance tax was paid on the basis of the amount the accountant claimed to be due in the amount of $292.99. At the September 11, 1972, audit,there was'tne.fol:lowing request- ed distribution: 1. Robert E. Elliott, $250.00 2. Rose Elliott, $250.00 3. Flora B. Steele,$1,000.00 4. First Presbyterian Church of California, PA. $500.00 5. Baiance to trustee of H.C. Bell Scholarship Fund The death of Judge Curran, the dispute over the amount due on the Steele case and the subsequent illness and death of her attorney Mr. Wiley, Judge Simmons excusing himself from a hearing because of a conflict, the dispute finally resolved on the in'herit:ance tax, a mixup in the files in this case resulting in a temporary loss of our file and the need for your office to duplicate much of the material, and the lack of contact with the fiduciary in the estate were just some of the reasons why this matter has been de- layed so long. I believe now that all of the problems in the estate have been resolved including those which you called to ou~ attention. If you will examine the balance for distribution, you will note that there was a balance in the audit petition for distribution .. ' ' Daniel Svidro, Esquire January 28, 1987 Page 3 Att'n: Norma J. Wiencak In Re: Estate of Howard C. Bell, Deceased of $8,738.91. On this amount, $2,200.00 was in notes which are uncollectable with the payor being deceased, leaving an adjusted balance for distribution of $6,538.91. Further examination of the Balance Sheet will show that since September 11,1972, there were payments made of ~3,771.02 attributable to the following: 1. Bob Elliott bequest $250.00 2. Rose Elliott bequest $250.00 3. First· Presbyterian Church of California, Pa. $500.00 4. Inheritance tax, $292.99 5. Personal property tax, $186.03 6. Florence B. Steel, compromising claim, $1,292.00 7. Flora B. Steel, bequest, $1,000.00 This leaves a balance for distribution of $2,767.89. I have enclosed a copy of a suggested adjudication and decree for the entire balance to be paid to Gallatin National Bank, Trustee, "H. C. Bell Scholarship Fund". I appreciate your patience in this matter until I could assemble all the information that was necessary and as soon as we can have the adjudication and decree signed, I will make arrange- ments to have the balance in the estate paid according to the schedule of distribution. It is my understanding that it will not be necessary for any other formal papers to have been signed since this involves only expenditures made to satisfy bequests, taxes, or claims previously called to the attention of the court. Thank you very much. ONH:ad Enclosures (3) 69-095 Very truly yours, gt_;;oo ~0 c~ ~ ~ ~~au-1· //,9_}_]_ /domidtYfo ~?~~~~~~ ~~~~~~~~ ---~--UAt~ Mthottt Ltej'alcation, value receive a, lf/.ith i/lt'erest !&M-+1A--~''--v1> _, t lit*lU"f htd /inilte~ .....w--<-.do ltereo/' -t'.tnftOWer-tmy Allorttty -0/'.an.J'i wrt p/j 't'Cord witllti'l tile [/ruled Slale.<'P?:'-" 'Sew.· er. t'o AJ'ptNH /{;r~ ond.u/ler -Otte Pr more dedaratiPti.Y /ilt'd,.LrJn/i!s.s:Jlt4f!!Uttt .et{lain.ff ..-....r ~-/./.uJ/'ut{T 'l:tn /iJr tile .a bore J"flm l+'illt £osts LJI" suit .and Allon11(J'8 -eummissitJn-U( ~ Jli!TL'l'llt /br .oul/t?diofl £1!1d rdettse.o/ oll,-rmn; .amlwdlttJnt stay;o/'.e.rer:vJiwt .anti inr;trisr!i(JtLDntl f.rtmsiott upo;un{Y !epy .Oit realestate is hereoy wairl!'d.and.cundemnatio7t£Lt7reed lo .emd theJ.remplion- .oi'pPr.sonal proper(y li-om le17 flltd sale.tiNLUty£.rectttiunkmtJn,.is.o1~-o heffby£r}'rtWS{y wairef(.and nuk!UJ/it.urP:cenplttm./Je . .clrdnted rmdv .a11d /Jy VtTfui!.IJt:tu{Ve.l:l?lftpfitJilfOWI'IOT¥ltl /{we .BI'"Wnicft maJ?_be flt'n?tl/ter J't"USI!d. ' Wliness~ ___ hand~md seals ffA:Jifl/dd/f~l@ r y~........,.......-, ·v~~ (SEAI-) u1/0:. !!ZJH& c/!_,L/-d f!P ~-L~ ~~ _.62--r--. ... 4 k~ __y ~# /«r~~~~-/~ a. ~ . ~ 7~e--?.,e/e . ~ ~U Withott!-4e/alcafion, value received, Wii'lt i/. :res lf~ Afzd firrfltpr, ,do lurf'qy -t'l1ljlOWeran_yAttor-:o/:0. , yrlc/ Record witllin the llhiled SlaltWPr-t'&t"rPhere lo P/Jpi!!ar /Or andd/ler £Jne £IT more dedaraliPrt.Y lili!'d,£tJn!i's.5JttdffntelttB~ainJ'f ----Ps£1/'tllrT term /iJr tnt" _a bore .S'llm with £osts _of' sail flnd AUom(/1s -eommisston,tlf'_ per£'ent JlJr -GtJ!!ec/i()/1 ond rdettse£JI'£1Ufrr()r.r, -r_rrtdwdlitJal slf{r;or_e:reeulirm £md in'!uisih(JII£md r.rtensiort UfJtHUU{Y leryr -Dit reale.s-IPie i.s hen>by wairl"d,and_condemnati()rt,a,t?rel!d {() .<md tlze/t':remptiol? ,()/'pers()/lal prryJer(r from .lc'Y £llld sa!e.PrtBIJY~.:rectti<Pnknon,.isals() heret/y_e.rpress(r wairedo.nd nokne/ifof'_ezen"Jllton./Je.dr"ime4 und11r .rmdlfy vit1ue,ol'at{Ve.relflJlhPn !trwJI(J!YUt lon-e nwhiclt map be ltt>mtdterpassed. Mtness ~•<-5 hanttandseat· ~~ r r7/J, /l/l _J -7--li , SEAL) ztt:tyaNb:.EW. u16.-. _!!'lJHb (SEAL)"' t.. ~ 0 0 J: ;u z •z 111 "1'1 -< • ~ ~ ., .,, . r r ; . II ,. J"'1 ~ -< '" ESTATE OF: HOWARD C. BELL -: I ~3-70-'I-!!J I JOHN F. WILEY ATTORNEY AT LAW 417 WASHINGTON TRUST BUILDING WASHINGTON, PENNSYLVANIA , ., KEYSTONE ENV, CO .. PHILA, PA, 1811A I I '· COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ) ) ss: ) Personally appeared before me, the undersigned officer, FLORA STEEI;E' a/k/a FLORA B. STEELE, of 150 South Lincoln Street, Washington, Pennsylvania, who, being duly sworn according to law, deposes and says that she loaned Howard C. Bell the following amounts, secured by ju~gment notes, with interest: (1). On August 7, 1937, the sum of $1,100., payable one year after date, with interest; a~d (2). On June 16, 1938, the sum of $150., payable on demand; with interest; that no part of the princip•1 has been paid, but your affiant acknowledges receipt of $66.00 interest; and further deponent sayeth not. Sworn to and subscribed ~efore me this 11th day MARTH,A M. HERCEG, NOTARY WASHINGTON COUNTY, PENNS MY COMMISSION EXPIRES: OCTOBER 16, 1972. .. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF HOWARD BELL, a/k/a H. C. BELL, DECEASED. ) ) ) ) ) ) NO. 6 3-7 0-0 4 91 0 R D E R AND NOW, this I 1../ '/7 day of November 19 86, the Executor, THOMAS H. CRAIG and the Attorney for the Estate, OLIVER N. HORMELL, are hereby ORDERED to SHOW CAUSE why they have not completed administration of the above-captioned estate. The Register of Wills is directed to issue a citation to THOMAS H. CRAIG and OLIVER N. HORMELL, ESQ., returnable before the undersigned in Courtroom Number 3, Washington County Courthouse, Washington, Pennsylvania at 11:00 o'clock A.M. on February 6, 1987. The Audit Clerk is directed to serve the citation and a copy of this ORDER on the Executor and his Attorney by first-class mail, postage prepaid. {A~1UEL L. RODGERS, ((.' IN RE: 1Ju UJ~t Q!nurt nf Q!nmnutu JltU!i nf lht!i~tugtnu Qtnuuty. JtUU!i!JlttUUtU ®rpqaun' Qrnurt 1Dittinintt ESTATE OF HOWARD BELL, a/k/a H. C. BELL, Deceased. arnmmnunttultq nf Jruunylttuutu <ttnuuty nf llunqingtnu To: Thomas H. Craig Sur Petition of: __ _,C"-"o<--"'ur,.,_,_t ~O=rd""""-'er,___ ____ _ ~rrrting: NO. 6)-70-0491 lft QJ:nututUUb lnU1 -----==Th=o=ma=s---=H:=._C=-=r=-=a.I.==' g.__ ____ _ that, laying aside all business and excuses whatsoever, you do file m the office of the Clerk of our Orphans' Court of Washington County, a full and com- plete answer, under oath, to each and every of the averments of the said petition, on or before Friday , the 6th. day of ___ Fe_b_ru_ary_-"--- 19 87 at _, 11:00 o'clock_!_. M., and show cause why you have not completed the administration of the above-captioned estate. and further abide the order of our said Court in the premises, If you fail hereof, the petition may be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Samuel L. Rodgers, Judge of our said Court, at _______________ Esq. Attorney for Petitioner. (Seal) RCC•72 (6•67) COMMONWEALTH OF PENNSYLVANIA 'DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS APPLICATION FOR AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT j APPLICATION TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: DATE October 22. 1970 Application is hereby made for coosent to the transfer of the following securities of a Pennsylvania Corporation or a National Banking Association located in Pennsylvania: (a) 100 (b) Western Pennsylvania National Bank (c)_c_o_m_m_o_n ______ _ (NOTE: In describing securities enter in (a), ab 01e, either the number of shares of stock or the face amount of registered bonds, in (b), the name of the issuing company and in (c) the class of stock or the stated interest rate and maturity date of registered bonds.) ISSUED ON August 8. 1966 , and having a TOTAL MARKET VAJLUE OF $_2~· _32_5-'-._0_0 _____ _ (Date) as of the date of death of the decedent, ~H:..:o_w.:....a_r_d-----.:C:..:•:..-..=B=--e.:....l::.:..:l ________ , on May 3. 1970 who was late of 517 Third Street (Street and Number) (Name of Decedent) (Date of death) California (Post Office) Washington. Pennsylvania (County) (State) The securities are registered as follows: ___ H_o_w_a_r_d_C_._B_e_l_l ________________ _ ADMINISTRATO EXECUTOR (Name or names in which certificate.s are registered) 70 9· Fourth Street · Califorria Pa 15419 , .(Adclr~ss) THOMAS H. CRAIG COUNTY FILE NUMBER 63 -70 -491 ADDRESS OF APPLICANT 709 Fourth St. California. Pa. same BUREAU FILE NUMBER ~I~ SI.GNATURE OF APPLICA VLLJ...<~~:..L__~L--~~:.::;::ii==- NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF.THiS API'LICATION, IT WILL NOT BE CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. COMMONWEALTH OF PENNSYLVANIA-DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES DAT~ct. 28th. 1970 I hereby consent to the transfer of the above securities now registered in the name of the aforesaid Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which the property of said Decedent is made subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521, as amended and the Act of June 15, 1961, P.L. 373, as amended. This is also in accordance with the provisions of the Act of April 9, 1929, P.L. 343. This Consent to Transfer the h;~ein described property operates only in reference to the estate ofthe above-named Decedent. Signed fo he Secretary of Revenue By 1£ /!:h~ (Signature) Register of Wills Washington (Title) (County) . 69:.095·A I am the attorney of record for the es-\ t·ate or the transferee shown on the \ front of this form. I do hereby -per'son- 1 allY guarantee the payment. within the \ time ~resoribed by law, of eny Pennsyl- vania inheritance tax whiC'.h maY 'be o\)!"! 1 on the transfer of the securities 1isted hereon for which a consent to transfer \ is granted. _ · toj?f'/7.t? ... f?'k.r.w.1J.-.~~\ ~- (Date) (Signature) l ' ' " . -~: r, ~3-70--!fCJ/ Form RCRI-33 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICE OF THE REGISTER OF WILLS COUNTY OF ................................................................................................ .. RESIDENT DECEDENT IN THE MATTER OF THE·ESTATE OF } HOWARD c. BELL AFFIDAVIT OF ............................................................................................................................................................................................ EXECUTOR (State full name of decedent) Late of . .C.f.!lif.o.;r.,p;L.a,,# ............ VJI.~.S.b.i;ngt.on ................................. County ~ :.:· -~ ~::::;~::: : : :::-_:-_-:~--~} "' ~TH OMA.$ ... !i.! ....... ~B.A.~G .................................................................................................................................... .. . ............................................................................ Executor of the estate of the above-named decedent being duly sworn, depose and say Decedent dJed ...................... M.~y .. (M~~-;;h·)... ~j);;y) ·· • 19i;E;) ..... ,{::::::teleaving a. last will, copy of which Is hereto attached.} otherN~:r:~e~::~~:SS::: a::::Y =~} ·.·.· ........ <?~~Y~r.' ~~ :E:l:~El.?.~.n~ .A.~~g~J:!~.Y .... ?.:.~ .. t-.9.:Y.(. ... · ······························· · .. · ................... .. correspondence should be mailed . . ... 4:?.~ ..... 'th~:r4 ... St.:r~-~t~ ...... Ca.lifo:rn.J~ •..... P~D.:D.:R.YlY~D.:i~ .•.... J.!?4.:.l. .. ~ ................................................ .. That as such ....... ~-~-~-s;g!Q.:r. ................... deponent is familiar with the affairs of said estate and the property con- , (Executor-Administrator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:- Name of Bank ·In which decedent rented a safe deposit box. This safe deposit box rented in name or names of: ........ Y!.~.?..~~E~----~-~-~?.?..Y~Y.~?~~---~~-~~?~~-~---·~-~!:1.~ . Howard C. Bell .............................. California;> Pe.nnsylvani.a .. .Offic.e .......... . That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died seized and possessed, or in which decedent had any right, title or interest at the time of death. It also sets forth the mortgage encumbrances upon each parcel of real prop- erty at the date 6f death, giving the amount still due at death, name of mortgagee, date, rate of interest and book and page of record thereof. ·In the case of building and loan mortgages it sets forth the face value of the mortgage and states separately the number of shares of building and loan stock pledged to secure the same, the name of the association and the withdrawal value of said shares. As to property encumbered by a building and loan mortgage, the face amount of the mortgage has been deducted from the estimated market value of the property in ascer- taining the value of decedent's equity therein, and the building and loan shares have been listed in Schedule "B" at their withdrawal value. 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 wheresoever situated owned by the decedent or in which said decedent had any right, title or interest at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, stand- ing to decedent's credit, or in which decedent had any right, title or interest in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for, or jointly with any other person, 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 down to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidences of indebtedness of the United States to the decedent; all obliga- tions, 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 or in which the decedent held an interest at the time of death; all wearing apparel, jewelry, silverware, pictures, 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 thereof; 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 if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to ' the estate from life insurance policies 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 intere3t thereon to the date of decedent's death and other in- vestment securities owned by the decedent at the time of death, with the market value thereof at such time. 69-095-A J \ . \ ' . i '; ~· ,1 ... In the case of securities of close or family corporations, the values reported are as far as possil)le su~ stantiated 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 written, or a statement setting forth the nature of the agreement if oral; 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. It also sets forth in itemized form, together with the fair market value thereof, any other property owned or left by the decedent at the time of death. That Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers of property, real or personal, within one year of decedent's death, in con- templation of decedent's death, or intended to take effect in possession or enjoyment at ~r 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 re- garding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after decedent's death there is also attached to the schedule a copy of the deed, trust agreement or other instrument creating the trust. There is also set forth in said schedule a list of all property, real and personal, with its value, which passed at decedent's death by virtue of the exercise by decedent, either individually, or jointly with an- other, of any power of appointment 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 bene- ficially interested in this estate at the time of decedent's death, the nature of their respective h:tterests, their re- lationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annui- tants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the bene- ficiaries named in the decedent's will, if any, died prior to decedent, the dates of their 'deaths, their issue, and the relationship of such issue to the beneficiary. That all the statements made herein are to the best of deponent's knowledge, information and belief and that the respective schedules set forth all the property of the decedent insofar as the deponent has knowledge at this time. That the totals of the appropriate columns in Schedules "A," "B" and "C," as directed therein, have been carried forward and properly registered in column #l in the "Summary'' on the reverse side of Schedule "D." Subscribed and sworn to before me this ............................... .. ............... ?..~.!:.9. .............................. day of ...... 0.9.t.9..P.~.r. .......................... 19.7.9 ...... . ............. ~ .... :l?? ...... ~ .................................................................. . MARIEM M. NEll, Notary Public CALIFORNIA. WASHINGTON CO., PA. My Commission expires July 14~ 1973 -a:~~lt~-------· 709 Fourth Street ....................................................................................................................................... (Street Number) .. C..?-Jif.9.r.P.~.?-....... P..§.!1!1§.Y.J.Y.g.@g .•.... J.Q.1:.l.~ ............... .. (City or Town and State) Note: Before signing aJildavtt make S1ll'e aD blank spaces In the a.ftldavtt .and ,schedales annexed thereto are filled In with detGIJs or tbe word "None", and In case the assets Include rare and anUsted seearltles, securities of close or famUy corporations or 1m Interest In any co-partnersblp or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that colamn #1 ln tbe "Somma.ry., on the reverse side ot Scheclole "D" has been properly coa· pleted as above-directed. r ocRI·3.3b COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT "" " SCHEDULE "B" PERSONAL PROPERTY Cash In hand, Cash on deposit, Bonds a.nd Mortgages, any Interest in a Copartnership or Unincor- porated Business, Judgments, Royalties, Rights, Shares in Trust Funds, Leaseholds, Pensions, Promis- sory Notes, Claims, Insurance payable to Estate of Decedent; Annuity and Endowment Contracts; Corporate Bonds and Stocks, with Accrued Interest and Dividends Declared and Unpaid to Date of Death, Accounts Receivable, Jewelry, Wearing Apparel, Silverware, Household Goods, Automobiles and All Other Personal Property of Every Nature Wherever Situate. (Property held jointly by decedent and another must be listed showing names and addresses of other Joint Owners and their relationship to decedent.) 1. Pittsburgh Steel C redit Union Account 2. Babbit, Meyers & Waddell, stock brokers Account No. 20244-1 3. Pittsburgh National Bank .. Checking Account No. 4-1906;>7 4. General American Life Insurance Company -death benefits 5. Social Security death benefits 6. Western Pennsylvania National Bank, checking accou t 7. 100 shares Western Pa. National Bank, common stoc 8. Western Pennsylvania National Bank, savings bonds 9. Two promissory notes -Fred Braglie, payee 10. Miscellaneous furniture Also miscellaneous American and Canadian stock of undertermined values which will be listed on the account (ExN:utor·AdrniniHtraUJr mm~t total ''Estirnatr·d Mark1·t Yalw·" c:olumn Xo. 1 and carry total to ('fJiurnn 1\'o. 1 in "Summary" on r1:venH: Ei.id•~ of ~:hedulf! IJ.) Unit Values (1) ESTIMATED MARKET VALUE AT DATE OF DEATH 1,276.52 900. 70 511. 31 3,035.00 1, 087.39 2,325.00 2,100.00 6, 200. 00 (2) DEPARTMENT VALUATION CAUTION 3, o35,oo ()..,! oo. 06_ io I ;;_ (}(). OtJ 200.00 ~.--~ ~ ;)_00.(0 12,310.92 Note: This schedule must list all intangible personal property such as, cash in bank, bonds and mortgages, promissory notes, claims, insur- ance, corporate bonds and stocks, accounts receivable, interest in partnership, etc., even though physically located outside the Common- wealth at the time of death. As to tangible personal property (e.g., jewelry, wearing apparel, silverware, household goods, books, paintings, automobiles, ooats, etc.) state where it was actually located on the day of the decedent's death. Tangible ~rsonal property which is definite- ly established to have been physic~lly situated outside this Commonwealth other than for a temporary purpose, is not subject to tax in this Commcnwea.Uh. In the absence of a specific declaration as to actual situs, said property will be presumed to have been physically present w!tbn this Commonwealth at the time of death. -------------------------------------------------------------------------------------------------~ f- R.cc-~ 3·i.R t '· . ' CQMMONWEAL'l1'1f OF .PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT. WBEBE PROPERTY HELD AS JOINT TENANT OB TENANCY BY ENTmETIES, GIVE NAMES, ADDRESSES AND BEIA- TIONSHIP OF OTBEB OWNERS. The real property located In the Commonwealth of PebDSylvanla shoald (I) (2) (3) be described by lot and block number, street and street number, torether DEPARTMENT with a reneral description of the property, with a reference to the record •\.SSESSED VALUE VALUATION of the conveyance by which the decedent took title; it a farm state number FOR YEAR OF ESTIMATED of acres; also statement of mortgage encumbrances upon each parcel at DECEDENT'S MARKET VALUE CAUTION death of decedent. Taxes, assessments, accrued interest on mortgages, ete., DEATH (Do not wrtte are to be Usted on form RCRI-10 and must not be deducted from this In this !!pace) schedule. NONE I ( F'.xecutor-Adminiatrator must total column No. 2 and carry total to column !i'o. 1 In xxxx "Summary" on reverse oide of Schedule D.) '•"' RCC....23'C-RI COMMONWku.TB·OF PENNSYLVANIA TBA.NSRR INBEBITANCE TAX RESIDENT DECEDENT Al"'lt!IWt:R EACH QUESTION SEPARATELY SCHEDULE "C'' TRANSFERS (1) Did decedent, within one year of death. mAte any &nulder of ADJ materiAl part of estAte mthout reeelvin« DD· adequte, valaable consideration therefor? (Answer "Yes" or "No") ....... .P.Q _________ _ (!) Did decedent, at any time, make AllY transfer of property In contemplation of death, without hllvin&' reeelved AD 1\dequte va:oble consideration therefor? (A.n!I1Ver "Yes" or "No"') ·-···-··-···.!!.9 ___ . __ _ (3) Did decedent, at any time, make any transfers of a material pan of his estate mthout havlnr received IUl adequate, valoble consideration therefor? (Answer "Yes" or "No") ......... UQ .. _ .. , ____ , .. __ _ Is It conceded that such transfers were made In contemplation of or to take effect at death? (Answer "Yes" or "No") .... P.O ............. . (4) Did decedent, at any time, transfer any property In trust by deed or arreement? (Answer ''Yes" or "No") ..... .no ................................. .. (5) Did decedent, deputy, or joint renter, within one yeGr of death, mthdraw property or evidence of property from any safe deposit box, reglstered either In decedent's indivldol name, jointly m'h another, or to which decedent had access by an agent or as agent for another, and make distribution of such property without having received an adequate, valuable con- sideration therefor? (Answer "Yes" or "No") .............. .no .... _ .. ____ .......... .. If the answer Is ''Yes" to this question, state below the name of the bank In which the box was located, In whose name registered and set forth the nature and value of the property removed, date of removal, and to whom distributed. (6) If the answer to· any of the questions from 1 to 5 Is "yes," then detail below the nature and value of the property trans- ferred, date of transfer, to whom transferred, and aU other facts surrounding said transfer, and In ease the transfer was In trust, attach a copy of the deed, agreement or other Instrument creatine the trust If not of record. otherwise by reference to sueh recordln(. DESCRIPTION NONE (Execut«-Adminiatrator, If any ol the translen ·listed above are conceded to be tuable, mtut total "Estate Valuation" oolumn l!i'o, 1 and carrv total to column No. 1 In "Summary" on revene side ol Schedule D.) Note: If additional space Is required attach riders of the same size. (1) Estate Valuation as of Date of Death (2) Department Valuation CAUTION (Do not write In this space) RGC-3.S ~ -R± • \ ~ 1.. \ COMMONWEALTH OF, PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES (State full names of all and their addresses who have an interest, vested, contingent or other- wise, in estate.) Robert C. Elliott. 202 Fourth St. California. Pa. Rose Elliott. 202 Fourth St. California. Pa. Flora B. Steel, 150 Lincoln St. Washington. Pa. First Presbyterian Church of California Western Pa. National Bank. Trustee for H. C.ETell Scholarship Fund " SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or TENANTS OR INTEREST OF illegitimate children DECEDENT ANNUITANTS BENEFICIARY are involved, set STATE YES AT DEATH OF IN ESTATE forth this fact.) OR NO DECEDENT friend yes special bequest friend yes special bequest cousin yes special bequest charitable yes special bequest organization yes remainder Deponent further says that all the above-named beneficiaries are living at this time with the exception of:- NAME DATE OF DEATH RESIDENCE NONE IMPORTANT-SEE REVERSE SIDE Will Administration ( No. ..... Year .................. . DJ THE ~lATTER OF THE APPRAISEMENT OF THE ESTATE OF HOWARD C. BELL Deceased Late of C.::tlUQ.:r'I1~ll.. County of W8:S.h.:ii1gt():rl Commonwealth of Pennsylvania REPORT AND APPRAISAL OLIVER N. HORMELL Attorney at Law 423 Third Street California. Pennsylvania 15419 . V d •. 0 Q 1 tW 1 :) N I H S VA\ SllW, .:10 lrlLSI~.31J 0 N l {J ~'~'I :::ssnH 1-- 0 I f Wd 5 'i1Uf1 OL tf· ;,1 ·-··. J '!-! . ~~~-. ·: ~ ~ ~ ~ t' (Executor-Administrator must complete "As Reported" column #1.) GJ : ....., ~ ~ .., :::t=-j:3 Cb Cb 0 .., e:... "' <:a ::l "' "' "' 0 (b' ::l ~ ....., ll' :CD e:... .., ll:> ........ '1-i .., 0 :>< ~ :1-'· "' ~"0 ll:> CD :(') .., Cb C" :11' 0 :4. ~ :::s "0 '< t'%1 :rzo (!) .., "' ..... ..... =n '< ll:> ..... Cb :11' :::s :!l) 'O.. :I-'• :11' ;::S :rn :<+ :o :n ;::>;" :o :1-1) =~ :::S =o.. : ;CD ·<+ : ; CD . :1-i :a :,..... .. :t:~ ..-... ..-... ....-.. ;CD W W W : 0.. ?" ?" ?" cl ca > • • - ~ ~ ~ ~ ~ ~ :I-' :!:\:) ;.. :w :I-' ;o : . : c.o ;1:\:1 ~~*~~~ ""-'~ ~ ~ ~ p en c::: a;:: a;:: > ~ ><: > "' ~-(!)I-' 'g-.., ..... Cb c... > "' v ~-(!)J:-0 ..,_ 2. ::l (!) c... .. , -.*-":(,: . " '. . •. r-';;:,. -~ ., ,·· .,.. .. R C C-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT Thmmas H. Craig (Executor~· IN YOUR REPLY PLEAOE REP'IER TO 38-71-8 In Re: Estate of ___ H_o_wa_r_d_C;_· ._B_e1_1 __ a...:../_k.:._/_a _____ _ ___ 1-l...::a:.::s..;..;h~ing:.=-t:...;o:..:.n:.;.._ _______ County -File N 0 • 63-70-4 91 Dear l.fr. Craig, You are hereby notified that the ___ o~r~~~·g~~~·na~1=---------------- appraisement in the estate of __ ____.HU.Jo'-"JI<lLI'ra:~..rwd..L..-lC~ • ....~B~e.._J.~,.,J.~,.,_ __________ _ has been filed in the office of the Register of Wills qf Washington County on Deeember 3 , 19_19. Said appraisement reflects the following valuations: Real Estate ______________ _ Personal Property _____ ~1~7~1~6~3~5u·~9~2~--Transfers _________________________ _ Total _________ ~1~7~·~6~3~5L.9~2~-- As to such tax that is paid within three months.from date of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid after one year from date of death, interest at the rate of six (8%) percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date __ ~D~e~c~e~m~b~e~r~3~1-=1~9~7~0 ________ __ Signed Lu t.OCAAh, 12u2~ ( I Title W.R.CHANEY, CHIEF APPRAISER DATE OF DEATH: JVIya 3, 1970 Note: This is not a bill. j • J "" RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of___.B.,_,e...,.l'"""l ____ ~H,_,.o=w-""ar,.__d,.__ __ ~C...,_l __ --=a:.t../=kL./ a:;:..._ __ DATE 0 F DEATH 5-3-70 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER FILE NO. 63-70-491 I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_....:W:.::a:::!s:::h.:..:i~ng=.::t::..:o~n;__ ______ _ 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: 12-3-70 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) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) $ 12,310 92 $ $-------+--17 ,63) '}2- TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or 12.310 92 17,635 annuities................... $---------4-- ESTATE TAX ASSESSMENTS $-----.1--- $ ______ -A~~~- $ ______ ~-- $-----~~~H4~~ $ _______ ~--~ $ ________ ~--- 92 TOTAL TAX (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from -----to ----- $======+== $-----------+--- $====~= AMOUNT OF ESTATE TAX ASSESSED $------+-- Estate tax paid $ _____ .......~ __ BALANCE DUE Add interest at rate of 6% from ----------~·0----- $ __________ ~---- $-----------4---- TOTAL TAX BALANCE $ ------+-- PAID $ --------L--- FOR USE OF REGISTER ONLY ADJUSTMENTS lSb 1S'O J 0 h -,.a st~· NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. Will Administration t No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF HOWARD C. BELL Deceased Late of . CALIFORNIA . County of . vlASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL • 1 } I ~-- Fonn RCC-2 . ..De.cemb.er .... .3.1J. ...... l.9.7.9 ...................... . ... COMMONWEALTH OF PENNSYLVANIA DATE DEP4RTMENT OF BEVENUE " .,_, ' . RESIDENT INHERITANCE TAX COUNTY ........... W.a.§b.4\g:~.9.P.: ................................ BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 17 I 2 7 APPRAISEMENT FILE NO. .. ...... §.2::7.9.:.4..?..~ ............................................. Whereas, ................................. ~~~~a.:~9: .... 9. .. ! ..... ~.~~.+. .... ~.1~.1~ .............................................. late of ................ q~.+tf.9.r.P.::i.:9.: ........................................................... in the County of ....................................... !.~8.:.~!!:~~~.~!.1 .............................................................. Commonwealth of Pennsylvania, having died on the ................................. :1:-.ht.r.~L ......................................... day of ............ N9.:Y ...................................................... 19 .... 7.0., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, I:J.R. CHANEY an appraiser duly appointed according to law, ....................................................................................................................................... , having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out~of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes $ WW. PRR~nT\Til T • See CODV af schedule 11B11 attached to HnnrRi RP.mFmt. 1'7 f...?.t:.. Q? Total 17.635 92 I I -- ' .. . . Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this ............ ~L .... day of ........................... AJ .... ~ .............................................. ~·· .................... ~.L ............ ~"i ........................ /'4-<u. . ...... Appraiser ·········································································································· ........................................................ ......... ?.Y..~~e,. ~!Cumber and Street) ~ ........................ ............................. , Penna . (Post Ofllee) W<1.9htng~()l'l: . . County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of . ..... . ..... ti()l@:~<:i: g.~ ... J?.~.P.: ... ~/lf:!~ ...... ······················ Deceased. Late of ··· · · .. Calif-ornia ..... Date of Death, ............... .)..,;) . .,.,7.0. ............................................. . Appraisemei!t Docket Vol., ............. 3.8. ................................ . Page, ....... .7l..~.8. .......................... No ......... 9.J.-:::.79.~4.9.f.: ...... . Filed in Register's Office, ......... .P~.G .•.... l. .......... .J9.79 .. . Amount of tax due, $ ................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, ·~ !"' Appeal fyom Appraisement, ' Entered and charged, ' l CO~MbNW-F~Ltii:H OF PEN_NSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS APPLICATION FOR CHARITABLE EXEMPTION ' FROM PENNSYLVANIJ.TRANSFER INHERITANCE TAX (Act of May 28, 19'56, P._L, 1757, and Act of June 15, 1961, P.L. 373, as amended) Application is hereby filed for the approval of an exemption from Pennsylvania Transfer Inheritance Tax on the transfer of the property described below: l. Estate of __ H_O_W_A_R_D_C_._B_E_L_L ______ ~--r of Washington County 2 -7 (! ~if Jfl 2. County File # 63 -70 -491 3. Bureau File# 3;-2z=:==-7t;;:ft-:8:' 4. Date of Death May 3, 1970 5. The Commonwealth's appraised value of the property for which an exemption is claimed is $ ~5:.!0~0~~0~0:.._ _____ _ (Note: Where the property is other than a specified amount of cash, the exemption cannot be approved until the value of the property has been established by appraisal by the Commonwealth, except in those cases where the amount of the gift or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue. In those cases enter such fractional or percentage amount above). 6. Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer, unless such material has been previously filed. WILL X; DEED 0; TRUST INDENTURE 0; SURVIVORSHIP 0; OTHER 0; (If other, explain) ______________________________________ _ 7. Correct Business Name and Address of Charitable Organization receiving property: NAME __ F_i_r_s_t_P_r_e_s_b~yt_e_r_i_a_n_C_h_u_r_c_h_o_f_C~a_l_i_f~o_r_n~ia~·~P~e~n~n=s~y=lv~a=n==ia~------------ ADDRESS ___ 3_0_3_F_o_u_rl_h __ S_t_re_e_t~, __ C_a~l_if_o_r_n_ia~·~P_e_n_n_s~y~l_v_a_n_ia~,~~1~54~1~9 ______________________ _ 8. I certify that the information contained herein is, to the best of my knowledge and belief, true and _correct. Signature of Applkoot~~ -~ • -ar Address of Applicant 709 Fourth Street, California, Pennsylvania Official Title Executor of the Estate of Howard C. B~e _____________ _ This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent resided, or in which letters were issued for o non-resident decedent's estate, If the decedent was a non-resident of Pennsylvania and letters were not issued by a Pennsylvania Register of Wills, deliver all three copies to the Director, Bureau of County Collections, Penna, Department of Revenue, 26 S. 4th Street, Harrisburg, Po. Do not write below this line· For Official Use Onl Referred to Bureau Headquarters Approved 0 J For Secretary of Revonuo v (Signature of ~egister of Wills) (County) Washington (Date of Approval) July 25th. 1972 Office copy (Initials of Register of Wills) (County) (Date of Referral) Denied* 0 (Authorized Signature) (Titlo) (Dato of Action) * Soo revono aldo for roaaon1 This section will be campi eted by Bureau Headquarters only when the application for exemption has been denied. Date:--~-------- The application for exemption contained on the face of this form has been denied becauae ------------ Note: Any party in interest, including the Commonwealth, aggrieved by this action may wlth.in sixty (60) days after the date of this notice exercise their rights of Protest, Notice, or Appeal in accordance with the.provisions of applicable Pennsylvania Inheritance and Estate Tax Acts. <' ' . -\ RCC-3 ( 1-67) COt.W~NW_E~L:H OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS APPLICATION FOR CHARITABLE EXEMPTION FROM PENNSYLVANIA TRANSFER INHERITANCE TAX (Act of May 28, 1956, P.L. 1757, and Act of June 15, 1961, P.L. 373, as amended) Application is hereby filed for the approval of an exemption from Pennsylvania Transfer Inheritance Tax on the transfer of the property described below: 1. Estate of-'--_H_O_W_A_R_D_C_._B_E_L_L _________ of Washington County ~ -7 o--'-f?/1 2. County File # 63 • 70 • 491 3. Bureau File# 88 · 71 6 8" 4. Date of Death May 3, 1970 5. The Commonwealth's appraised value of the property for which an exemption is claimed is $ ....:5:...;0=-0=•o......:::;O...;:::O'-------- (Note: Where the propert'y is other than a specified amount of cash, the exemption cannot be approved until the value of the property has been established by appraisal by the Commonwealth, except in those cases where the amount of the gift or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue. In those cases enter such fractional or percentag.e amount above). 6. Check th·e manner in which the transfer was effected and submit a eopy of the document authorizing the transfer, unless such material has been previously filed. WILL ,X; DEED 0; TRUST INDENTURE 0; SURVIVORSHIP 0; OTHER 0; (If other, explain) ____ ---:--------....,------.,...........,---------------------- 7. Correct Business Name ~nd Address of Charitable Organization receiving property: NAME __ F_ire_t_P_re_._s_b~~-e_r_1_an~C~h_u_rc __ h_o_f_C~a_l_if._o_rn~\a~·~P~e~nn~s~y~l~va=n~i=a~------------------- ADDRESS __ 3_0_3_F_o_u_rt_h __ S~tr_e_e_t~,_C_a_l_if_o_rn_t_a~,_P __ enn_. _s~y~lv_a_n_i_a~,~1_54_1=9 ____________________ __ 8. I certify that the information contained herein is, to the best of my knowledge and belief, true and correct. S;gnatu'" af Appl;can~~t~~ Address of Applicant 709 Fourth Street, Caltfornta, Pennsylvania Official Title Executor of the Estate of Howard C. B~Ale ___________ __ This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent resided, or in which letters were issued for a non~resident decedent's estate, If the decedent was a non-resident of Pennsylvania and letters were not issued by a Pennsylvania Register of Wills, deliver all three copies to the Director, Bureau of County Collections, Penna. Department of Revenue, 26 S. 4th Street, Harrisburg, Pa. (Signature of Register of Wills) Wasl:;l.in~ton (County) July 25th. 1972 (Date of Approval) Office Copy Do not write below this line· For Official Use Only Referred to Bureau Headquarters (Initials of Register of Wills) (County) (Date of Referral) Approved 0 For Secretary of Revenue ' Denied* 0 (Authorized Signature) (Titlo) (Dato of Action) * Soo roverso sido for roasons ( • c; • This section will be completed by Bureau Headquarters only when the application for exemption has been denied. Dato: ---~~~--'----~--'- The application for exemption contained on the face of this form has been denied becauae ----~-------'-- Note: Any party in interest, including the Commonwealth, aggrieved by this. action may w.lth.in sixty (60) days after the date of this notice exercise their rights of Protest, Notice, or Appeal in accordance with the pro.visions of applicable Pennsylvania Inheritance and Estate Tax Acts. \ ' ... Form RC C-10 • ' I • t J:. /t:l-t./?1 STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN J '"' '"" a, ..... ·=· .. • 5.7/I;J;~/ OFFICE OF TME i • REGISTER OF WILLS OF _...:.W.:..:A..:..:S::;.:H:..:..I=.;N~G-=-T..:::O.:..:N~-COUNTY AND AGENT OF THE COMMONWEALTH Estate No. 63-70-491 ESTATE OF Howard C. Bell DATE APPROVED . . ~ / q r 7 5 ~························· Register o Wills, Agent (.,.V' California, Pa. LATE OF-------------~--------------------- November 5, 1970 May 3, 1970 DATE OF FILING APPRAISEMENT _______ ...;..._ ____ DAT!ii OF DEATH ____ ___;; ________________ _ DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHE" Russell Marino Probate of will & short certifica es 14 50 Was W.a§hington County Reports advertising estate 14 00 Russell Marino short certificates 2 00 Brownsville Telegraph advertising estate 9 00 Columbia Gas Company gas service 9 85 Medical Pharmacy prescriptions 13 50 Bell Telephone Company ,. telephone service 5· 5~ 69 -· 't Russell Marino short certificates , I . 3.00 I ..,. -: r-·1 r-·(\ -.. ) -. Cal effie & Greenlief Funeral funeral services L 951. 50 Horne ~ '· :1·. '• West Penn Power Company electric service / .. -.# 19. 00 Brownsville General Hospital "*' '-services rende~ed decedent ,.!. 40. 60 : Columbia Gas of Penna. gas servic€ 16. 04 -·' I Angelo Lombardo personal lil<frVice 4. 50 Laurel Rest Horne services rendered decedent 19 00 Better Homes & Gardens Acct. purchase by decedent 5. 45 Readers Digest purchape by decedent 3. 87 Russell Marino short certificates 2. 00 Russ ell Marino bf:f\q.nce on letters and 1 mg inventory 12. 00 Columbia Gas of Penna gas service 25.·80 Belle Telphone Company telephone service 16. ~0 West Penn Power Company electric service 16. ~4 George W. Wood & Sons balance on rental lease 470. po Columbia Gas of Penna gas service 36. pO Oliver N Horrnell, Esq. attorney fees 973. P7 Thomas H. cra1g executor--rees ::n .l. ~ ( 1/f,-,.,.ol~n£'1 "R11ri~l \J~11lt memorial stone 1 085. ( 0 COMMONWEALTH OF PENNSYLVANIA COUNTY OF Washington 5, 741. 58 1, THOMAS H. CRAIG HEREBY CERTIFY, THAT. TO THE BEOT OF MY KNOWLI!:DGE AND BELIEF, THI!: FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION suBMITTED To THE eST•TE oF _,.!,.;H;!;..!o~w~a:.:r~d~C"".!..-...:B=:.::e~l.:::..l ______________ _ "' DECEASED, AS DEDUCTION$ FOR INHERITANCE-TAX P.URP!08ES. /_ 69-095-A (L. 5.) - ------ Form RC C-!0 ... ' '< ~ J--70-f'?/ DEDUCTIONS ALLOWED IN SUPPLEMENTAL THE SUM OF ............ $ ~t!?./'l. = • .. STATEMENT OF DEBTS OFFICE OF TME REGISTER OF WILLS AND DEDUCTIONS -2-tz-7>-tvASHINGTON DATE APPROVED ........................................................ "' OF COUNTY ~~ AND AGENT OF THE COMMONWEALTH. Botato No. 63-70-491 Register of Wills, Ageol Cz;;;- ESTATE OF HCNlARD C. BELL LATE OF California, Penna, DATE OF FiLING APPRAISEMENT Nov. 5. 1970 DATE OF DEATH May 3, 1970 DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHIOI't RussellMarino, Reg. of Wills Fil. Supplemental Inventory 3 00 Filing Account 16 00 Washington County Bar Association Fee (iO loO) Credit to Fred. J. Broglie on Note ~ for paymant. made to Howard Bell on Feb. 7, 1969. as evid ,rtced by copy of check 4,000 loo ~ 4,029 loo COMMONWEALTH OF PENNSYLVANIA }so: COUNTY OF WASHINGTON I, Thomas H. Crais HERESY CERTIFY. THAT. TO THE BEGT OF I'AY KNOWL!:DGE AND BELIEF, TH!: FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF Howard C. Bell DECEASED, AS DEDUCTION!i FOR INHERITANCE TAX PURPOSES. ~a./ 11. , (L. 5.) 6th I SWORN AND SUBSCRIBED I!IEFORE ME TMIS DAY OP' Sept~ Ill .J.:£_ 911.91~ MARlEM M. NEIL, Notary Public CALIFORNIA, WASHINGTON CO., PA. My Commission expires July 14, 1973 lJu tbr . ®rpqaus' <nnurt nf llasqiugtnu arnuuty IN THE MATTER OF THE AUDIT OF ACCOUNT a/k/a H. C. Bell In re Estate of _______ B.ell, .. Ho.war.d .. C •.......................... : ........ No .. ?.~-:-.?.~-:--~~-~-, ____________ )!.~----~eZ:.m, 19 _______ _?_~, AA --.----.Tho.mas. -H.-. -Cr-aig)" -E:xr.--------------------------... ---..... -----------.---.9JJ .Y.<?.:r. . .N .... Ho.nnell.,. .. Atty. .......... --. _________ ---.-----.. Mti~e¥it · Date of death __ M_ay __ J, .. l9.7D ... _____________ Date of fi I ing Inventory Appraisemen~_?_Y.~-~'I?-~~--.?..LJ9]Q_ ----. ____ ------------------ . ~-sessment TO THE AUDITING JUDGE: Enter my appearance for. Personal Property Tax Due Washington County, viz: ITEM Valuation 1222 I 2 Promissory Notes -Fred J. Braglje 6200.00 ·J -~ 2 Promissory Notes -Fred J. Br.<lP"liP. 6200.00 /~ ~ I . 1~ Promioso"¥-No+oo // .J \ 'li'~~...l T 'D. _, . / IJ/J -Jlr/ 4&1 _/ \ 6200.00 'b7( 'IJ yv ,J)~ J ~ \ or Y(T/ / ~& Promissory Notes -Fred J. Braglie ~-'/ / 62ou.oo '---v __.,., 1968 -2 Promissory Notes -Fred J. Braglie 6200.00 _126_7 2 Promissorz Notes -Fred J. Braglie 6200~00 -, Inventory Assessment 12c1o Assessment Tax at 10% Collection Year Appraisement Returned Valuation Penalty 4 Mills Penalty 6% Interest Total Claim 19 72 6200 None 620Q ----24.60 ') I.Q ----27.28 6200 -24.80 19 71 6200 None ----2.48 1.49 28.77 19 70 6200 NQne 6200 ?i1 Rn 2.48 2.982 30.26 ----- 19 69 6200 None 6200 -----2h.80 2 .. h8 h.h? 31.15 j 1968 6200 None 6200 -----24.80 2.48 5.96 JJ.2h ~_Q]_ 6200 1\T nn t::> 6200 -----?l. HI"\ ') l.Q 7.h~ -~61 ... TOTAL CLAIM 186.03 The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement, Affi- davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate. ________ .UL.t.ll. .. day oL .... Anguot________________ 19 ..... 12--A. V. CAPANO, Solicitor v '7 ·11N. -Qtr. No ..... ~~?-~-~?~-----)!_~------Term, 19 ... .7..? .... , AA In re Audit of Account in Estate of Bell Howard C. -------------------------~------------------------------------------------------· AUDIT Jrarripr for Appraranrr FOR WASHINGTON COUNTY PERSONAL PROPERTY TAX ~9 A. V. GAPANO, · Solicitor I j II ft ,-: r.-- C•J RCC-3 ( 1-67) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS • PPLICATION FOR CHARITABLE EXEMPT. PENNSYLVANIA TRANSFER INHERITAN -AX (Act of May 28, 1956, P.L. 1757, and Act of June 15, 1961, P.L. 373, as amended) Application is hereby filed for the approval of an exemption from Pennsylvania Transfer Inheritance Tax on the transfer of the property described below: HOWARD C. BELL Washington 1. Estate of--------------------·----,-of_--:::-:;;---;;;,....-;.-------------.-.~Cil t 63-70-491 38-71 0 8 May ;;~970 2. County Fjle # _________ 3. Bureau File # ___________ 4. Date of Death..,.... _____ _ Remainder 5. The Commonwealth's appraised value of the property for which an exemption is claimed is$ (Note: Where the property is other than a specified amount of cash, the exemption cannot be approved until the value of the property has been established by appraisal by the Commonwealth, except in those cases where the amount of the gift or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue. In those cases enter such fractional or percentag~ amount above). 6. Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer, unless such material has been previously filed. Wi'1111.LBSok 110 ~0lh6 TRUST INDENTURE 0; SURVIVORSHIP 0; OTHER 0; (If other, explain) ____________________________ , ____________ _ 7. Correct Business Name and Address of Charitable Organization receiving property: "H. c. Bell Scholarship Fund" of California Community High School NAME c/o Western Pennsylvania National Bank, now known as EQUIBANK N.A. Third & Liberty Streets, California, Penna. 15419 ADDRESS ____________________________________ ~------------------------------- 8. I certify that the information contained herein is, to the best of my knowledge and belief, true and correct. Signot.,eof Appli<on~~ c/o Oliver N. Hormell, E g. . Penna. 15419 423 Third Street, Cal1forn1a, Address of Applicant Executor August 6, 1976 Official Title Date This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent resided, or in which letters were issued for a non-resident decedent's estate, If the decedent was a non-resident of Pennsylvania and letters were not issued by o Pennsylvania Register of Wi lis, deliver all three copies to the Director, Bureau of County Collections, Penna. Deportment of Revenue, 26 S. 4th Street, Harrisburg, Pa, Do not write below this line-For Official Use Only Approved: For the Secretary of Revenue Referred to Bureau Headquarters Approved 0 J ~~ For Secretary of Revenue _d'.£;_JJ~ Denied* 0 \J~i~i!J."!':{{£f;~egister of Wills}r' (Initials of Register of Wills) (Authorized Signature) 10 Au~M'\!Y)l976 (County) (Title) -- (Date of Approval) (Date of Referral) (Dato of Action) * Seo reverse sido for reasons j_ • • This section will be completed by Bureau Headquarters only when the application for exemption has _been denied. Date:--------·---- The application for exemption contained on the face of this form has been denied because------------ Note: Any party in interest, including the Commonwealth, aggrieved by this action may with.in sixty (60) days after the date of this notice exercise their rights of Protest, Notice, or Appeal in accordance with the provisions of applicable Pennsylvania Inheritance and Estate Tax Acts. ._ I. . '. COMMONWEALTH OF PENNSYLVANIA jl...E.PAR-'P.AENT OF REVENUE BUREAU OF COUNTY COLLECTIONS Thomas Craig *' tEQUESTFORLEGALAC·-,.T=IO-N~~~~~~----------------------------jBureau File No. 63-70-491 , residing at _7_0_9_F_o_u_r_t_h __ s_t_._c_· a_J_.J._· f_o_r_n_i_a_,_P_e_n_n_a_._l_5_4_1_9 in Washington Executor County, is the _______________ ___ of property formerly owned by Howard c. Bell , who died on __ 5_-_3_-_7_0 _____ in _w_a_s_h_i_n_:g __ t_o_n_County. I' Oliver N. Hormell The attcrney for the estate is----------------whose address is---------- 423 Third Street California,.Penna. 15419 ~ ~ I jj •I I. ' ~ i ' \! I The above named __ I::;_'x_e_c_u_t_o_r ________ is in violation of the provisions of the Inheritance and Estate tax laws of tho Commonwealth of Pennsylvania in the following respect: 1 -0 Failure to file an Inheritance Tax return on or before 2-0 Failure to file a copy of tho Federal Estate Tax return on or before----------- 3 -0 Failure to file a copy of tho Fodoral Final Letter. , 4-KJ Failure to pay Pennsylvania lnheritanco tax due in the amount of$ 2645 • 38 before it became delinquent on 8-3"---7-'-1'-------- I have made the following demands for compliance without rosults: ~~ Date of demand I l:l __ 5--2_5--7_6_ 6-7-76 Name of person contacted Oliver N. Hormell Oliver N. Hormell Title Method of contact 6-7-76 Thomas Craig i ·1------- Atty Atty Excr.· -------- Rcc-529 Rcc-530 reg.meil Rcc-530 cert.rnail lt A formal notice of demand was sent to the taxpayer by certified mail. This demand has been ignored. A copy li . 1 . of this notice together with the certified mail return receipt is attached hereto. I recommend that the fallowing legal action be taken to compel complianca: 1 -KJ A lien be filed with the local Prothonotary against real estate owned by the decedent. II :.I t 2-0 A petition for citation be filed in the local court. !~3-0 A civil complaint be filed in the local lower court. Additional remarks:W~B. ll0-146-2743.Letters were taken out on 5-8-70. ~rhe Appr. l w:~ file~ o~_l2-3~70. The Excr. is still alive and living at the same address ~ 7-7-76 ____ --···· jJ(;J.{;Q_.cJ fl_~ Chief Appr·:-~;:-- i (Date) (Signature) (jU (Title) t ·: -, .. ~ FlCC-4 (6-74) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NO. F1251Q OFFICIAL RECEIPT o PENNSYLVANIA INHERITANCE AND ESTATE TAX 5] lDJI U U If D ll ~ D'll WO mm»nm> I'lltmY·'ftlO &'ld 9t/l00.••···-·-·····-·· RECEIVED . d 11 From:A~t7~ Olivott' w~ Boft!Wll Address 423 'lhir(l StGQO't ~fomia 11 Posma7lvaad.o J.Mle a-so-?o 63o'IO.:Jl91 Date of Dea.th _____ l File No. Date of Payment Auauo~ la~ 19'i'G Hotmrcl Co Boll Name of Decedent ------------------:----1 County tfao~on ~~ Remarks: njr/ l \ ., ., .. • t f ,._ , .. . ·r ~ ..,...,_ .i trOO ~~[p:~n@ ill u,{g S. E A L . .'.. <;; •• • • . . . NOTE: This Tripli~t! Receipt t;, be retained lai"audif\8(;321•8 o ars representing Pennsylvania Inheritance or Estate Tax due from the following estate: 2% Tax on $ -ll r1! 6% Tax on $--~----------- lo500o00 15% Tax on $ . % Tax on $ _________ __ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death ;us interest€Jij.$s?J!e of ___ % fro m))o;t-i!()lr------------- to _____________ _ TOTAL AMOUNT PAID $ lUi aas.oo $ ~ $ ________________ _ $ ______________ __ aas.oo I $ ______________ __ $ ______________ __ 67'r99 292o99 I , ; '-· _,'-Received by NOTE: In accepting the transler inheritance tax on future estates, prior to the death of the life tenant or tenant for years, as ev[d!!nced by 'this receipt, it is understood that the Commonwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the { ~vfA>I/' ~ '"" ~ c1 y• r--.......-in life tenant or tenant for years whenever it appears that such additional tax may be legally due and 1 • collectible far any reason whatsoever_