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Home My WebLink AboutOC1970-0745 - ESTATE OF COWIESON~3 ~7 tJ -7 Lis- .Affi~auit (@f 1txrrutnr (@r .Abmintatratnr j;tatr nf 'rnn5yluania.~55: C!J,nunty nf JIlfa5l1ingtnn \ Personally before me,the undersigned authority,a NQt.iil.r.y.;P.Y.QUc...in and for said County and State,appeared.M.?£J9.g..P.~...g9..~i~!?9.g.::t'.¥.~..9.r..~.h§l:m.g.9.J.{.!~.§.9.g.r who,being duly sworn according'to law,deposes and says that theY IS the ~H1lO:KX>:K administrator3>f the estate of .....Q.:r..?:~.?:~R~g,g.~.~~.~g.~!.deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of..Q.r.g.h§l:m..r.,.....QQ.XYJ~.§Q!L ........., deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Exocmm:Administrators..p day.o~=:~~:::~~:'~~~~~~~:;i.1~.:thi,...i?.6..::!:...!Q~-Zd ...d;~...__... My comm~~t:ifiti~~;;·~;;:~~-JTRUCTIONS ~-Administrators Washinp"ton.Washington County,.-r1..."'T.~~n mventory mustDe tIled wIihftI three months after appomtment 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 3)untutnrg uub ""pprui.atmtut of the goods and chattels,rights and credits which were of Q.r.§l:h§l:m r.,G.Q.XYJ~.Sl.QP.-.late of w..?:.?~.~~,g.~.?~.~.. Washington County,Pa.,taken and made in conformity with the above affidavit. I REALTY: 3 Story brick building and garage situate at 395 East Maiden Street, Washington,Pennsylvania. PERSONALTY: Cash on Person Checking Account -Western Pennsylvania National Bank Checking Account -First National Bank &Trust Co. Funeral Supplies Furniture and Tools Motor Vehicles and Tractor American National Insurance Co.-Refund on car insurance First National Bank &Trust Co.-Refund on car insurance Accounts Receivable Christmas Club -First National Bank &Trust Co. 83 Shares -Capital Stock of Ambulance &Chair Service,Inc. 400 ~hares -Capital Stock of The Onego Corporation,a Pennsylvania Corpo'ration.Par Value $1.00 100 Shares -Capital Stock of International Geophysical Explorations, Republic of Panama Corporation.Par Value 10¢ TOTAL DOLLARS 50,000 00 3 00 1,008 93 409 82 6,498 75 1,991 50 7.700 00 23 28 483 46 1.973 86 240 00 207 50 000 00 000 00 70,540 10 crtNTS C-t ~ PJ'-< ....~Q ~ fl..~1~.~. 1-3 !PJ i~........... il1 ,,~ 11 !()~~~~ 0 ~ I~j~ t cn- 1'"0 ~~~ S ~. PJ ~~~ \0 ::s ~I in \:l .. 10 tt:l ~I:l. 1~ i~C'.l~~ n- :1-1 :g ~~ n- il::! 0 ~ 11 t"u n:n ~(C\ ~ 10 .... ::s - '" (\)U)IZ 0 '1> W {"~<r :::l ~-Z -J 0.. ~'1>"J t:>---J . ~ ,"'.-i 6 ......... D .:c-.::--_~ 10 ~.,~."._.........c....C' !-J i i-n....m·.......11- !~ I,')(.)2::-..........,,\C,-C' I ""'C I- ci....t__~:",-.:...tJi.W <_t; C::: '--Z I c..r)':,f)-.._1 ecc:(j)- ::u::::-:c ~~::::>0 U) LL n::lU <rr--c:::;:--......~ i-,., y.,""-~/""FORM~67 REG.WILLS REV.1-50 ~ppliratintt fnr 1Jlrttrrn nf ~~mittintratintt ntt tqr Estate of G..d.4/aL:2!..E.c::?'a...h.L/..~..s..a&... ;~:~;:::::~:::~:::k?~:;~:,~~::~:·=.~:;~~~L ..~;:~~~:::~:·~:::,: personally appeared ./YA,£/!'.&:.z.e:a.WLE..s:R..&I.~c:.<G£Ae,d~tff:.e.I,5//ESe:J,-f/ who,being duly sworn deposes and says that c;~£,A".L:1.2 ~<2'.tu:/£~G'4-£ age L5.:::'.7.(,having last family or principal residence at..3.2..5:.L::!.&::d./.d:r:::n "S:t..~ (Street and Number) ........lL/aS.h./../(.J.~....l~.f.':?,washi~gton County,Pennsylvania,died intestate ~,Borough,Township) aL.W"~..~.'on 'her.<d.4ay o[b.........................:. A.D.,19 ~..~,at...L4?..,.$A M.,possessed of personal estate to the estlmated value $./~.t?t?.a ,and of peal estate in the Commonwealth of Pennsylvania to the estimated value of $..:,situate in ~~..a~f :.. The names and addresses of the decedent's surviving spouse (if any)and other heirs (including heirs by adoption)are as follows. RELATIONSHIP RESIDENCE /YLI/l./.&?.It/..:2.<:::!:t2.Uf/£.S'A..AL.1&1/££39.~..£..LY~=.~~~?sh",4 7';,.. c:!£<:;M/IA/::(.C'!O'.~,L$6~.e;.4/.~e?.A.L./.?.5:.LtL~J.J>.D.r..l·J/.·~·T··~S/;I~~~ .X 12(?.(!.4.4;/!S ~~~??.d..1:(.,z.s:.:..1&.6:£.>./t::J.kM...dv~.....'" ,L,E:5.~./e:4.&A.L./~P.A~//.....3£~.e:.~tI.«!..~.J,q .. t.A..t!.R/£t...(I..~/.s:.e.~.~<~;.3..:J...f.£..&d./..c/~ki .. ~4&C6:L'.//4.£.£L..s..~~S,a...(./.~~~~: . .........................................................................~,. .......................................................................................................~. That deponent is over 21 years of age,resides ·at...3..~f..c=:.A~./.c/r::..;....S'7:.~. .........................................................................................................................,. is a citizen of the United States and a resident of Pennsylvania,and respectfully applies for Letters of Administration upon the Estate of said decedent,no letters having been previously issued thereon.. Sworn and subscribed before me this sJ./:. ~~,A.D.,19 7tJ... ~,..~~-.~.....f~~REGISTER COMMONWEALTH OF PENNSYLVANIA }ss. WASHINGTON COUNTY,-'i And now ~~J ,19 7l:!.,comes...!l\!'.r.:.i..~.'.'~.,c..~:".i..~~'.':..&.:c...,':l.r.a..~~;i·on who being duly ~~~.~.~~depose and say that..~.h~.y........will well and truly administer the goods and chattels,rights and credits of.J!.£.~~.~~~.~~9.~.~~.~g.~,deceased, to the best of.~.h~.tr.skill and judgment'in strict compliance with the laws of this Commonwealth,mind- ful of the laws relatinfl;to inheritance ta~es. Sworn ~subscribed before me this.:.-.1./.. day of..............,A.D.,19..7.0 .. ~~=nT~-:. ...•....•<...t~..·REGi·sTElt~..,·- 7#~..e~(~~~~~. .. .\ -', ,- I .Ii.. ~..3 -7()-7tj~ APPLICATION FOR Letters of Administration ESTATE OF Deceased R $. Letters .. P $.../61.(1..4.. Extra Alias . . ...--:..$-::1..L . .E 7i c:::'--':i.JJ CertIficates )"'-.~'...'..~.~~£r;g:,(). (().(;)..J;..i_ -CJ . RenunciatioRS:(j')c.;1r r,'..,..:-':;'_,.••••.'1'..',.. .1£.-~~I ............................~~;J::~......$..9 ..z G -'", ..............................0i'::..t·:~.:/.7:..,(2..0 O 4::.-"t.;J--'.r ' TotaL "'G ~. :5:B4;C?A?)/~.<at=-r ?RU <!G7"7 71'z!7t::eCfP;44/;J'/p. i'::u:>s6'ohfl2A.;:EA., LX>,-$P&'.V:t>v»A $>::~;B;z b ({;_/'~~)'d,, ,-0 ~~_m~'»$.2J..Zi2!tr=·~orney~~.............~)~l IL ~. )t ~2 }!J ...."". I t \ I f r :J -,..,; (llommnnwrnltl1 of JrnnBylnaniu, mtt!1~itt!1ton (fionnty, I,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, to Marion P.Cowieson and G..Graham Cowleson administrators of all and singular the goods and chattels,,rights,and credits which were of Graham P.Cowieson, WHEREAS,fue smd'Graham P.Cowleson Washil1gton, late of Washington County,deceased, GREETING: late of in the county aforesaid,lately died intestate (as is affirmed),possessed of divers goods and chattels,rights and credits,within the said County, RUflsell Marino by reason whereof thelPowe~of gr~nting administration thereof doth belong to me;I therefore,confiding in your fidelity,do by these presents grant unto you these LETTERS OF ADMINISTRATION,here- by committing unto you full power to administer the goods and chattels,rights and credits,which were of said deceased within this Commonwealth,you having taken and subscribed the oath of office pre- scribed by law;requiring you to well and truly administer the goods and chattels,rights and credits, which were of said deceased,and to exhibit a true and perfect inventory thereof'into the Register's office,at Washington,within ninety days,and to render a just and true account of your administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of the laws relating to inheritance taxes. IN TESTIMONY WHEREOF,I have hereunto set my hand and caused the seal of said Office to be affixed this Third day of lug.ust in the year of our Lord one ~thousand nine hu~dred'and Seventy Q ~ ::0 ~>......::z::~>4-t::s:=~~Z b•......t:r::l(')r:FJ >t ~~tyH;1 aNtrJen..... 0 ~=t2l .....=....4-t~......... b= .-.--.... .J'I-.-,-'-''- J Estate ofer.I'qb,~m...F.'~....GQ~"J":i.~!?,qg......................} late of ......Was.b,:i.ng'tq:Q..CQllp:ty,Deceased No.. ......of 19........ KNOW ALL MEN BY THESE PRESENTS, That we,...M.ar.i.Q.p:..F.\....G9.w;i.~!?.9g L.p/~...?-.~d ..C....~:r.~~~.rn...~.OVJ~~~.?~~..~.s...p.~:r.~~?~'p'.~l an.q.:qp,;i.:t.E:l.4 S.t.Cit.~!?,.F.'~4E3~~~y.?-~.~~~~:r.~.Il.~~~?rIl)?~.~!..'~.s s..~.~.~!.... all of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl- vania,for the use of those interested in the estate,in the sum of Twent.y Thousand Dollars,to be paid to the said Commonwealth,to which paymen t,well and truly to be made,we do bind ourselves, jointly and severally,for and in the whole,our heirs,executors,administrators,successors and assigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the.3I'.cl day of ....................AuguS.t A.D.,one thousand nine hundred andS.e.Ve.nty .. Sealed and delivered in the presence of: UNIT:$D~.......A'X'7!~S..r....~J.'X¥...ANP.~.G:lJ.i4MI.tY COMPA.WY-...... By '-/'...........,(S~AL)Gene P.Amanati,Attorney~in-fact ~tattmrut of @lurdy ,,/.. tHE CONDITION OF THIS OBLIGATION IS,That if the above bounden .. .M.arion l:'..•.....G.owi.e.R.o.n,n/w ~.nd G.,Qr.~ham.Gow:i.e.s.o.n..:. Administrator ..and..Sur.e.ty....................................or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but otherwise,it shall remain in force. I --..---_surety in the sum of $on the administration bond in the estate of - _..--.-.-_.--_.._-..- _,say that I reside at -..---...-.-.....---.-......-..---..-------...........Washington CO~J,lty.Pennsylvania;that I am the owner of real estate.the title to which is in my own name and duly recorded.situated in , Washington County,Pennsylvania.worth above all encumbrances $,.";and that I am worth the amount expressed in said bond,over and above my just debts and liabilities. '-------_._---------_._-------------_._---------------_._----_._----------~.-...-.._._.._----_._---------._---------------~ ;._-------------.._--------_.__._-._-----------_.._------_.._..._-_..._-_._----_._------------------------- Street P.O. )',itattmtut of ~urdy I,..--.----------.--.--.--..----------:--.--..---------.~-:-..-_-------__s5fety in the sum of $__:.............on the administration bond in the estate of ---.------------__say that I reside at .......----------.,Washington County,Pennsylvania;that I am the owner of real estate,the title to which is in my own name and duly recorded.situated in , Washington County,Pennsylvania,worth above all encumbra~ces $------..--__;and that I am worth the amount expressed in said bond,over and above my just debts and liabilities. , 1 ................................................................._~~. -.------_..__._----_._-----------._--------_._-----_.--_.__.-_.--~---------~---------- Street P.O. COMMONWEALTH OF PENNSYLVANIA,}SS·WASHINGTON COUNTY,..,. And now 19 ,comes . who being duly sworn,says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this _.. day of ....__.__..__.A.D.19 __._...---._----_._--~-------._-_.._._.-.._--_._--------.-._--_.._-._.._-----_._----------.-----_._----~ bS-10 -7t/s- No..l£JK.. .A~mittil1trntintt 180ttb IN THE ESTATE OF Graham P.Cowieson -:;'~"l::E :::.J <:::l • And now .Af.;gID:!~__~.L._~------~9.?Q... Bond appr.ov~~qnd Letters issued to z -l '-'1 r "4r.-rT".'(•.~'I J-.),.,r U1 .Marion.~p::~owieson tadd······c·~····GraAa~··~owl·espn·:~·····:·······-··-· 1:",.)-t""...:;0 ...._.._~tw .._~~~--~.~;y:..~.~~.~.~.~-~~.~.-. ~en f',J' ---.l ..._.........Ru.s_s.e.~l ...Mar in0..·-··-·········--i~gi~t~~-- (," : Bond Book 6A Page _.6-_....-.- !. 1- BADZIK PRINTING ~9 DONORA •t \ !' •.... (CERTIFIED COPY) GENERAL POWER OF ATTORNEY No .7~.~.~~.. Know all Men by these Present.: That UNITED STATES FIDELITY AND GUARANTY COMPANY,a corporation organized and existing under the laws of the State of Maryland,and having its principal office at the City of Baltimore,in the State of Maryland.docs hereby constitute and appoint Gene P.Amanati and/or Amel L.Tucci of the City of Washington its true and lawful attorneyS in and for the State of ,State of Pennsylvania Pennsylvania for the following purposes.to wit: To sign its name as surety to,and to execute.seal and acknowledge any and all bonds,and to respectively do and perform any and all acts and things set forth in the resolution of the Board of Directors of the said UNITED STATES FIDELITY AND GUARANTY COMPANY,a certified copy of which is hereto annexed IlOd made a part of this Power of Attorney;and the said UNITED STATES FIDELITY AND GUARANTY COMPANY,through us.its Board of Directors.hereby ratifies and confirms all and whatsoever liIeIlxiJt either the said Gene P.Amanati or the said Amel L.Tucci may lawfully do in the premises by virtue of these presents. In Witneas Whereof,the said UNITED STATES FIDELITY AND GUARANTY COMPANY has caused this instrument to be sealed with its corporate seal,duly attested by the signaturesof ito Vice-President and Assistant Secretary.this February .A.D.1964 l7t1l day of UNITED STATES FIDELITY AND GUARANTY COMPANY. (SEAL) STATE OF MARYLAND BALTIMORE CITY, (Signed) (Signed) Vice-President. On this l71!!day of February ,A.D.19 64.betore me personally came Wilbur F.Smith ,Vice-President of the UNITED STATES FIDELITY AND GUARANTY COMPANY and A.W.Gri f fi th .Assistant Secretary of said Company.with both of whom I am personally acquainted.who being by me severally duly sworn,said that they resided in the City of Baltimore,Maryland; that they.the said Wilbur F.Smith and A.W.Griffith were respectively the Vice-President and the Assistant Secretary of the said UNITED STATES FIDELITY AND GUARANTY COMPANY.the cor- poration described in and which executed the foregoing Power of Attorney;that they each knew the seal of said corporation:that the seal affixed tosaid Power of Attorney was such corporate seal,that it was so affixed by order of the Board of Directors of said corporation. and that they signed their names thereto by like order as Vice-President and Assistant Secretary,respectively,of the Company. My commission expires the first Monday in May.A.D.19 65 (Seal) STATE OF MARYLAND, BALTIMORE CITY. (Signed)Anne M.O'Brien Notary Public. I.James F.Carney ,Clerk of the Superior Court of Baltimore City,which Court is a Court of Record.and has a seal.do hereby certify that Anne M.0'Brien ,Esquire.before whom the annexed affidavits were made.and who has thereto subscribed his name.was at the time of so doing a Notary Public of the State of Maryland,in and for the City of Baltimore,duly commissioned and sworn and authorized by law to administer oaths and take acknowk-dgments,or proof of deeds to be recorded therein.I further certify that I am acquainted with the handwriting of the said Notary,and verily believe the signature to be his genuine signature. In TeB~imuny Whereof, of Record.thia 17t!! (SEAL) F.&S.3 111·,,1.)'." I hereto set my hand and affix the seal of the Superior Court of Baltimore City.the same being a Court day of February .A.D.1964 (Signed)James F.Carney .........C/~1t.'~jih~'S~p~~i~;C~~rl~jB~iii';;~re cjt~. COpy OF RESOLUTION That Whereas,it is necessary for the effectual transaction of business that this Company appoint agents and attorneys with power and authority to act for it and in its name in States other than Maryland,and in the Territories of the United States and in the Provinces of the Dominion of Canada and in the Colony of Newfoundland. ,an Assistant Secretary of the UNITED STATES FIDELITY AND the foregoing is a full,true and correct copy of the original power of attorney given Arnanati and/or Arnel L.TucciGeneP. Therefore.be it Resolved,that this Company do,and it hereby does,authorize and empower its President or either of its Vice- Presidents in conjunction with its Secretary or one of its Assistant Secretaries,under its corporate seal,to appoint any-person or persons as attorney or attorneys-in-fact,or agent or agents of said Company,in its name and as its act,to execute and deliver any and all con- tracts guaranteeing the fidelity of persons holding positions of public or private trust,guaranteeing the performances of contracts other than insurance policies and executing or guaranteeing bonds and undertakings,required or permitted in all actions or proceedings,or by law allowed,and Also,in its name and as its attorney or attorneys·in·fact,or agent or agents to execute and guarantee the conditions of any and all bonds,recognizances,obligations,stipulations,undertakings or anything in the nature of either of the same,which are or may by law, municipal or otherwise,or by any Statute of the United States or of any State or Territory of the United States or of the Provinces of the Dominion of Canada or of the Colony of Newfoundland,or by the rules,regulations,orders,customs,practice or discretion of any board, body,organization,office or officer,local,municipal or otherwise,be allowed,required or permitted to be executed,made,taken,given, tendered,accepted,filed or recorded for the security or protection of,by or for any person or persons,corporation,body,office,interest, municipality or other association or organization whatsoever,in any and all capacities whatsoever,conditioned for the doing or not doing of anything or any conditions which may be provided for in any such bond,recognizance,obligation,stipulation,or undertaking,or anything in the nature of either of the same. ~R.H.Bland,Jr. GUARANTY COMPANY,do hereby certify that by said Company to to sign bonds as therein setthemof,~ashington,Pennsylvania ,authorizing and empowering forth,which power of attorney has never been revoked and is still in full force and effect. And I do further certify that said Power of Attorney was given in pursuance of a resolution adopted at a regular meeting of the Board of Directors of said Company,duly called and held at the office of the Company in the City of Baltimore,on the 11th day of July,1910,at which meeting a quorum of the Board of Directors was present,and that the foregoing is a true and correct copy of said resolution,and the whole thereof as recorded in the minutes of said meeting. In Testimony Whereof.I have hereunto set my hand and the seal of the UNITED STATES FIDELITY AND GUARANTY COMPANY on 3rd day of August 1970 (Date) r/f./Y.~!. -------,--;---------- Assistant Secretary. ....~-.,.f. •..'" ."I ~ Estate of Gr.ah.~~~.~q.c>.w.i~..~.o.p:"........}745 h o No.E?3~'7.0.~..:»JtX9L. late of ....w.~~...l:P:g~C)tl:.,Deceased KNOW ALL MEN BY THESE PRESENTS, That we,M~:r,.1.o.:rl.J?•....9.9\\1 +E3..~o.~..,,/ii.J?4....Q .!...g.ra l1!l:Ill ..q.0.\\1 ~E3.f3.c>'Il../ii.fl".r.r.~r:t:~~P~.~.s..E3..~.q ..... United States Fidelity and Guaranty Co.Baltimore,Md.Surety........................................,.".",. all of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl- vania,for the use of those interested in the estate,in the sum of'.ryiEJ.:n.~.Y.~.~9.~.f3~:n.~Dollars,to be paid to the said Commonwealth,to which payment,well and truly to be made,we do bind ourselves, jointly and severally,for .and in the whole,our heirs,executors,administrators,successors -arid -a-ssigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the 2.r:lcl.41 .day of .............~.9.y.~P.'!-1:?~r.A.D.,one thousand nine hundred and ..~.~y~P:~y.. THE CONDITION OF THIS OBLIGATION IS,That if the above bounden .... Marion P.Cowie son and C.Graham Cowie son Administrator s "".............or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but.... J otherwise,it shall remam m force. Sealed and delivered in the presence of: &tuttmtut oLi'urttl1 .'I,·..----.--..--.-.-- ---- ----..-.-~:.L _.,surety in the sum of $..on the administration bond in the estate of ..--..-----.-----_____. ,say that I reside at ---.----..--..---..--.-----,Washington County.Pennsylvania;that I am the owner of real estate,the title to which is in my own name and duly recorded.situated i~:, Washington County.Pennsylvania.worth above all encumbrances $------__;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. ·-···..--··--·..··--..·••--..--____..c ""'.~.---.~~---------------..T.. .---_._-------------.-------------._-----------------------_._------_._--._-_._-------------------------------- Street &tuttmtut of i'urttl1 P.O. I,------..--..-----------------..----.--.---------__...__.._surety in the sum of $...on the administration bond in the estate of -------..---..-..------.---------..-------.__..,,.,say that I reside at ------------..----------..------.------..------------.Washington County,Pennsylvania;that I am the owner of real estate.the title to which is in my own name and duly recorded.situated in , Washington County,Pennsylvania.worth above all encumbrances $--------__;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. ..........______.._. .._-----------------------------------------------.--.-------------------_.__.._----- COMMONWEALTH OF PENNSYLVANIA.} ~S·WASHINGTON COUNTY,'". Street P.O. And now 19 ,comes _. who being duly sworn.says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this --------. day of __.__.__......____...A.D.19 ..._----------------------------------------------------------_..-._------._---_._-------------~-------- N 63-70-7450•........................ i\~miui!itrntinu 1Sntt~ IN THE ESTATE OF Graham P.Cowie son And now ~.1::-,191Q . Bond approved ~~ ~.,.,:s ::0 ~--..o-t....................~..m..~_.C/i (;"')c..,..c::::>r--'. I --((>t:~=f1 -(fl,en Z -1 n rfl-17-)~1 ...--__- ·~··.-.:T·5j··r~··········,··.,)-·····o···,. Gel ~.......z.-...""~L.""___...!I-;-.~~o .···..··--······cl·iif;()"~C~fil·vTri·R"~gi~t~~··•-r=-;z: -ora>(f>----.. c;:i Bond Book L.1:::..J:t:.............page.~ BADZIK PRINTING ~9 DONORA ) , ',i ·t~f ..~,_l " COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS'COURT DIVISION NO.63:"70-74~"#J- IN RE:ESTATE OF GRAHAM P.COWIESON, DECEASED. 'P'KT'I T r'O'N"IL~-< .'~~~.~ .,0:u 11 I .0 ::'! "C ~ .,Ql ~~ Z '.... .. .' .,it 1 ~'\J'"~$~~~~~ I ~_.__...\~-"--r;'r.~'---.<,..'..••~~;::.:-);;~.~ _.J ~."..~----,r··..'~C),,-.,;~~Z':;'?L:. 0:E.;;<:>~;;Y-'z -O.r-<:;;;> >(0) .. ·•·•··•••A c::;) ::tt: C::::) t·::;:: ."" -0 ::E:-'""-> ~. ~ ~"";-"I f71 t:J.. ...~.- ~, ~. 1q"- 'rI f. wi LAW OFFICES .JAY W.TROUTMAN WASHINGTON.PA. WASHIN,G.TON TRUST BUILDING /P/,tl#~/I <•.--;-'.".,::"·'C',,h~'.:;,,,,...'t .' COURT OF COMMON PLEAS OF WASHINGTON COUNTY$PENNSYLVANIA ORPHANS r COURT DIVISION .'' NO.63-70-745 ESTATE OF DECEASED•., ) ) GRAHAM p ..COWIESON") ) ), IN RE: PETITION TO FIX ADDITIONAL'SECURITY TO THE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT: The Petition of Marion P.Cowieson and C.Graham Cowieson respectfully represents: 1.That Graham P.Cowiesonf a resident of Washington~Washington County,·Pennsylvania.died intestate on July 26,1970,leaving to survive him as his only heirs at law~his wife.Marion P.Cowieson,and five children~ namely,Leslie Ann Cowieson~Laurie Louise Cowieson~Lance Charles Cowieson,J.Douglas Cowieson and C.Graham Cowieson. 2.That Letters of Administration in the above captioned estate were duly issued to your Petitione.rs by the Register of Wills of Washington County, Pennsylvania,and an Administrators Bond in the amount of $20,000.00 with United States Fidelity and Guaranty Company as surety was filed. 3.That your Petitioners have entered into an Agreement to sell aU real estate owned by the said Graham P.Cowieson,deceased,situate in Washington,Washington County,Pennsylvania,and certain items of personal property used in the conduct of decedent's funeral business to C.Graham Cowieson for the total sum of $60,695.75,allocated $50,000.00 to the real estate and $10,695.75 to the personal property,and copies of the Agreement and Bill of Sale are attached hereto and made a part hereof. 4.That the affidavit of two responsible persons~familiar with real estate values is attached hereto as Exhibit "A",stating that the price at ·, which the land proposed to be sold represents the fair market value of said real estate,and that the affidavit of a funeral director,familiar with the values of the items of personal property being sold as aforesaid is attached hereto as Exhibit "Bll t stating that the prices at which said personal property is proposed to be sold represents the fair market value thereof. 5.That no Inventory and Appraisement has been filed to date but the values to be reported thereon as well as on the tax returns to the Common- wealth of Pennsylvania and the Internal Revenue Service,are the same as the prices allocated for said real estate and personal property on the attached Exhibits.. "6.I That (he testamentary estate of the said Graham p.Cowieson, deceased,is estimated to be approximately $70,000..00 and the liabilities are est~ate'd tO,be approximately $80,000.00. :.Tha.t a first ms>rtgage on the real estate proposed to be sold in favor ,. of First federal Savings &Loan Association of Pittsburgh in the approximate amount of $18,500.00 and a second mortgage on said real estate in favor of Marion Rupert in the approximate amount of $15,000..00 will be paid out of the proceeds of the sale of said real estate. 8.That all heirs at law of said decedent are sui juris except Leslie Ann Cowieson,.~aurie Louise Cowieson andLarc'e Charles Cowieson,.minor childrel of Marion P ..Cowieson,surviving wife of decedent,and J.,Douglas Cowieson, minor child of Beldoima Cowieson,former wife of decedent,and that the Consents of the mothers of said minor children to the proposed sale of real estat'e and personal property are attached hereto and made a part hereof. WHEREFORE,your Petitioners pray your Honorable Court under Section 541 of the Fiduciaries Act to fix the amount of additional security whicl, your Petitioners will be required to file of record in order to receive the proceeds of the sale of said real estate and personal property and to further authorize the executi~n of the deed and bill of sale by Marion P.Cowieson .>.. .,,.... and C.Graham Cowieson,Administrators of the Estate of Graham p.Cowieso1, deceased;to C.Graham Cowieson,individually. ESTATE OF GRAHAM p.COWIESON By:~~~PZ£h~~ Marion P.Cowieson ~~L~~~~'X7) 7C•Graham Cowieson I I I .. I .' , • , .. COMMONWEALTH OF PENNSYLVANIA ) ).ss: COUNTY OF WASHINGTON Y Before me,the undersigned authority,personally appeared MARION P.COWIESON and C.GRAHAM COWIESON~Administrators of the Estate of Graham P.Cowieson,deceased,who,being dulysw.orn according to law,depose and say that the allegations set forth in the foregoing Petition are true and correct to the best of their knowledge,information and belief. Marion p.Cowieson. .e:4z~Lp,J~/~~/p"d. / Sworn to and subscribed before me this 2~.day of November,1970. Notary Public My Commission Expires:Feh.5,1971 Washington,Washington County,Pa. ,.. C.Graham Cowieson FORM NO.16 (1967) REAL PROPERTY AGREEMENT WASHINGTON COUNTY BAR ASSOCIATION WASHINGTON,pA. Made the 28th day of October 1970. C.GRAHAM COWIESON~ Between MARION P.'COWIESON and C.GRAHAM COWIESON~Administrators of the Estate of Graham p.Cowieson~deceased~ (hereinafter called "Seller")and (hereinafter called "Buyer"), WITNESSETH,that for the consideration hereinafter set forth and intending to be legally bound the Seller and Buyer mutually agree as follows:~ 1.Seller agrees to sell and convey to buyer on or before January 22...1971~ by SPECIAL warranty deed in fee simple absolute,clear of all mortgages,judgment liens and tax liens and other encumbrances affecting its marketability (except as hereinafter set forth)all the real property described in Paragraph 8 hereof. 2.Buyer agrees to purchase said real property and to pay Seller therefor the sum of FIFTY THOUSAND and 00/100----------------------($50~000.00 )Dollars as follows:$50~000.00 on or before January 22~1971...upon delivery of deed. 3.'Possession shall be given on November 2... at the office of Seller's attorney on January 22~,, 19 70 ,and settlement shalfbe made 197'1 ;or as follows .' ..,':1 "• 4.Seller s4all pay for or be charged with the cost of all federal documen~ry taxes and state and local realty transfer taxes payable upon this transaction,but real estate taxes,sewer charges and rents and royalties shall be pro- rated on a calendar ye~r basis between Seller and Buyer'as of date of delivery of possession of the premises;except as hereinafter set forth:"",,' Seller shall pay all transfer taxes reqUired on the deed of conveyance and shall'p~y all 1970 real estate taxes.Buyer shall pay ali real estate taXes for 1971.', .'.. 5.From and after the date ofthis agreement,insurance shall be provided and paid for as follows: Seller shall maintain its present fire insurance coverage until the date of settlement....'). 6.Time is ., of the essence of this Agreement. ,.' 7.The partiesfurther agree as follows:This Agreement for the sale of real,estate is execut~d on ~he same date as a Bill of Sale for certain f.ixtures•.rolling stock~inventory an<Lsupplies sitl,late on the premises hereinafter ,described.for the sum of $10.,695.75 and said agreements shall be construed as a single and indivisible tra~saction...and both of said agreements are made by Seller subject to the approval of the Court or'Common Pleas of Washington County.:?ennsyvania.,-Orphans'Court Division. I ).' I. I I 8.The real property which is the subject of this Agreement is described as follows: ALL those two adjoining lots of ground situate on the North side of East Maiden Street in the Fifth Ward of Washington~Washington County~Penn/?ylv,:mia"and being separately bounded and described as follows: FIRST'-Beginning at an iron pipe'at the intersection of the,northern line of East Maiden Street and the eastern line of Swart Alley"thence along the eastern line of Swart Alley North 30°36'East a distance of ..357 • 6 feet more or less to an ,iron pipe on the \ southern right of way line of B &0 R,ailroad properiy"thence by line of said Railroad property eastwardly 120 feet to an iron pipe on the western line of Parcel Second herein- after described"thence by the western line of Farcel Second South 30°15'Wes,t a distance of 320.5 feet more or le.ss to an iron pipe on the northern iine,of East Maiden.Street. thence by the northern line of East Maiden Street North 60°05'West a distance,of 119 feet to an iron pipe"the place of beginning. EXCEPTING and RESERVING the southwestern part of said lot conveyed by Graham p.Cowieson"unmarried"to The Baltimore Life Insurance Company by deed dated November 22"1966,)and recorded in the Recorder's Office of Washington County" Pennsylvania"in Deed Book 1249"page 538. SECOND--Beginning at an iron pipe on the northern line of East Maiden Street at the Southeast corner of Parcel First above described"thence by the eastern line of Parcel First North 30°15'East a distance of 320.5 feet more or less to,an iron pipeon the southern right of way line of B &0 Railroad property"thence by the southern line of said Railroad property South 48°45'East a distance of 36 feet more or less"thence. by same South 53°East a distance of 98.12 feet more or less to the western line of _LeMoyne Avenue"thence by the western line of LeMoyne Avenue South 29°45'West a distance of 299.5 feet more or less to an iron pipe on the northern line of East Maiden Street,thence by the northern line of East Maiden Street North 60°·05'West a distance of 133.6 feet more or less to an iron pipe"the place of beginning. For chain of titl~to Parcel First reference is made to a deed to Graham P. Cowieson..dated Feb,ruary 16"1963"and recorded in the Recorder's Office aforesaid in Deed Book 1148~page 525,)and for chain of title ,to Parcel Second reference is made to a deed to'Gr'ahamP.Cowieson,)dated February 16.1963"and recorded in the Recorder's Office aforesaid in'Deed Book 1148"page 528.The said Graham p.Cowieson died intestate on July 26"1970"and Letters of Administration on his Estate were issued by the Register of Wills o(Wa~hingtob.County"Pennsylvania"to Marion P.Cowieson;, and C.Graham'Cowieson. ;fiNESSEDBV:e 4.t.ree.(~.11._,. 9.If Buyer'defa~ts'in pa~ent or performance for ten days,Seller may,at Seller's election, use one or more of,tHe;'Wllowing remedies in addition to or instead of any other remedies provided by law: (a)r~~cind~~~agreement and retain all sums paid on account hereof as liquidated damages,in which case Seller shall retam title to the real estate free and clear of any obligation or duty to Buyer and Buyer shall surrender t~is Agreeme~t for cancellation;. (b)ej~ct Buyer from said real estate,for which purpose Buyer hereby authorizes any atto:rney of any Court of Record to appear for Buyer and confess judgment against Buyer in an amicable action of ejectment, with immediate writ for possession of the real estate and for damages,to include attorney's commission of % or $300.00 and costs,hereby waiving stay of execution,exemption and inquisition,with release of all errors; (c)affirm this agre~ment by'delivery'of deed to Buyer,declare all sums due hereunder to be forthwith due and payable,and cause judgment to be entered therefor,for which purpose Buyer hereby authorizes and empowers any attorney of any Court of Record to appear for Buyer and confess judgment against Buyer for the whole balance due,together with interest,attorney's commission of five %or $,and costs, and hereby agrees to immediate execution thereon,waiving stay of execution,exemption and inquisition,with re- lease of all errors. 10.This Agreement shall extend to and benefit and bind the heirs,executors,administrators,successors and assigns of the parties.Whenever used herein,the singular number shall include the plural,the plural the singular and the use of any gender shall include all genders. NOTICE -THIS DOCUMENT MAY NOT SELL,CONVEY,TRANSFER,INCLUDE OR INSURE THE TITLE TO THE COAL AND RIGHT OF SUPPORT UNDERNEATH THE SURFACE LAND DESCRIBED OR REFERRED TO HEREIN,AND THE OWNER OR OWNERS OF SUCH COAL MAY HAVE THE COMPLETE LEGAL RIGHT TO REMOVE ALL OF SUCH COAL AND,IN THAT CONNECTION,DAMAGE MAY RESULT TO THE SURFACE OF THE LAND AND ANY HOUSE,BUILD- ING OR OTHER STRUCTURE ON OR IN SUCH LAND THE INCLUSION OF THIS NOTICE DOES NOT ENLARGE,RE- STRICT OR MODIFY ANY LEGAL RIGHTS OR ESTATES OTHERWISE CREATED,TRANSFERRED,EXCEPTED OR RESERVED BY THIS INSTRUMENT. WITNESS the due execution hereof the day and year first above written. ~~f?~."M~Io"·~::l~j·s~~=;:j··..·..(SEAL)"C::~am:""Cowle'son"""""""'"''''''''''''''''''(SEAL) ......~(SEAL)Administrators of the Estate of..g.~~E:~~..~.!.....9.?~.~~~g!];f....9.-.~~.~.~.~.~g,.~.(SEAL)Seller . -Z···7:ZJ·;i~:J····(~EAL) "C'~':~a:m"C'owIe's'on~""BUY'er"""''''''(SEAL) STATE OF PENNSYLVANIA l coUNTY"OF ~SS. On this,the day of _ ,19 ~:,,before me,.::~:, the undersigned officer,personally appeared known to me (or satisfactorily proven)to be the person whose.name subscribed,to the within instrument,and acknowledged that executed the same for the purpos'es therein contained. In Witness Whereof,I hereunto set my hand and official seal. ........................................................................................................................ ........................................................................................................................ My Commission Expires .. ~~~~~;~:~::.~.~~:~:~!SS. On this,the day of N ,19 ,before me,, the undersigned officer,personally appeared known to me (or satisfactorily proven)to be the person whose name subscribed to the within instrument,and acknowledged that executed the same for the purposes therein contained. In Witn.ess Whereof,I hereunto set my hand and official seal. " ........................................................................................................................ ........................................................................................................................ My Commission Expires . :~:"0"i Q,):......Q)!()i 0 u.l !~ !Q)ell !"0"01 +>Q)1 'c;jd:ell":Q,) :+>v "'"'~ell:..u.l Q)7:Q)~.....1Z r~,"0 1 ~1 Of.)~Z ~:0 ~.0:ro ....Oien Q)..1 cni Po.~ ,-"cn!r~,.s::od !P::li ~rtl II N~r_'l ~+>:1-1'....~:1-1 u.l:!Q,)"0::8 ~F~'(;.~!~~j oS S •~01 0 -u.l ~1 ~U!~roU:U H o!!:...c::I:l~,I oUI 1::::11 1 ....l:l.1::::1 ..•.,,:::<:.........0:::.:~~:.:.'"...:ell.:!:.....:::='t:l~1<!l-H P..1 ~!I >.$:....r""71 ~'+-'1 ....-t1 1 Q)~'\"J ~'....-t u.l d •"-I••()'"' ......,.t 01~~H j..o::i s.:1 't5'»~''It 1-1'I-'-l ell I-l •.~.•Q)..o"..!r"..c:tJ C)!'"!"0 Q):;j I-'-l:v d ...r+I :>-.!'"'0 '"'IXl....-t.H 'u m :Q)"-I!.....H .\0:!u,...Q) • 0 v 'f'U·/VI •II).......J::~iU <!l CJ Cf.l ~~~~~....::. COMMONWEALTH OF PENNSYLVANIA, COUNTY OF ISS. RECORDED on this day of..A.D.19 ,in the Recorder's Office of the said County,in Vol.~,Page .. Given under my hand and the seal of the said Qf(~ce"tl1e qate,ab.ov~written. Lgt **821 ·...Wi'#jet 'in!)"'~_. ...............................................................................................................,Recorder " BI':GJ:,':0 F""S A 'J:,'E -,- KNOW ALL .MEN BY THESE PRESENTSr that we"MARION P",COWIESON •'L"•'..-;••' and C.GRAHAM COWIESON~Administrators of the Estate of Graham p.Cowieson... .' deceased"...subject to the approval of the Court of C,ommon Pleas of Washington County.. Pennsylvania -Orphans'Court Division..,for and in consideration of $10..695.75 do sell and transfer to C.GRAHAM COWmSON the items of personal property set forth in Schedule,"A""attached hereto and made a part hereof.. This Bill of Sale is executed on the same date as an Agreement for the purchase of real estate at 395 East Maiden Street...Washington,..Pennsylvania,for the sum of $50,000.00 and this Bill of Sale and said Agreement to purchase said real estate shall be construed as a single and indivisible transaction. WITNESS: -October 28.1970. " C.?GRAHAM COWlESON Administrators of the Estate of Graham P.Cowieson..deceased. SCHE'D-UL E '''A" '1,.ROLLING STOCK: 1 -1964 Chrysler lmperial 1 -1968 Chevrolet Suburban Wagon 1 -1970-12 H.p.Bdlens Tractor 2.FUNERAL HOME FURNITUREAND FlXTURES: Includes chairs.lamps.organ,PA system, office equipment.10 doz.folding chairs,printing press;flower stands.and miscellaneous tools and equipment. 3.EMBALMING ROOMEQUxPMENT AND SUPPLIES: Includes embalming table,..portable table, 2 embalming machines.2 aspirating machines,.. laminating machine,copy machine,photo equipment,embalming fluid,cosmetics; instruments.and miscellaneous supplies. 4.INVENTORY: $475.00 1400.00 '1000.00 $2875.00 $1577.00 $500.00 Caskets: 31 Adult 7 Children 1 Rough Box Casket Blankets 30 @ $8.00 each Burial Garments 58 Dresses @ cost less depreciation Footwear Funeral Home Equipment Includes 9atholic settings,drapes,..church trucks;register books1 acknowledgment cards,and other miscellaneous supplies and equipment. TOTAL $3854.75 105.00 -'19.00 $3978.75 240.00 650.00 25.00 '850..00 $5743.75 $10,695.75 EX H I B l·T "A" RE:ESTATE OF GRAHAM p~COWlESON COMMONWEAL~HOF PENNSYLVANIA ), )ss: COUNTY OF WASHINGTON ) Before mej a Notary Public,personally appeared the undersignec persons,who,being duly sworn according to law,depose and say that they are familiar with real estate values in Washington,Washington County, Pennsylvania,and are familiar with the Cowieson Funeral Home at.395 East Maiden Street,Washington,Pennsylvania,and that in their opinion the fair , 'market value of said real estate owned by the Graham P.Cowieson Estate and proposed to be sold to C.Graham Cowieson,is the sum of $50,000.00• •1 .' ., Sworn to and subscribed before me this .,)'iL.i(day of November,1970. .--"--- SHIRLEY A.MISENI~O,Notary Public: My:Commission Expires:Washington,W.oshington Co.,Pa • C:'•My Commis;;j;J1I Expires March 25,1974 EX H I'BtT "B" RE:ESTATE OF GRAHAM p.COWIESON .. -COMMONWEALTH OF PENNSYLVANIA COUNTY 'OF 'WASHINGTON y )ss: ) Before me~a Notary PublicI personally appeared the undersigned person;who,.being9uly sworn according to law,deposes and says that he is ~.•'1 a duly licensed,funeral director in the Commonwealth of Pennsy,lvania,and is familiar with the market value of the items of personal property described i • on the Bill of Sale attached to the within Petition,which were used by the above named decedent in the operation of a funeral home at 395 East Maiden {, Street,Washington,Pe.nnsylvania,and that in his opinion the fair market \ value 9f said items of personal property proposed to be sold to C.Graham Cowieson is the sum of $10",695.75. ,.. Sworn to and subscribed before me this j('?-wL .day of November.1970. ~;. ";tJf-AA4';J'}f.J!h~-A..£~/ Notary Public My Commission Expires:J7~.,~/.,7/ Washington,Washington County,Pa. ,." RE:ESTATE OF GRAHAM P.COWIESON CONSENT OF MOTHER AND NAT1JRAL GUARDIAN OF LESLIE ANN ,COW-IESON,LAURIE LOUISE COWIESON AND LANCE CHARLES COWIESON I,MARION P.COWIESONj of 195 Webb Drive,Washington} Pennsylvania,mother and natural guardian of Leslie Ann Cowi~son,age 13 years,Laurie Louise Cowieson,age 11 years,and Lance Charles Cowieson, age 6 years,hereby consent to the sale to C.Graham Cowieson of the funeral home real estate at 395 East Maiden Street,Washington,Pennsylvania,for $50,000.00 and certain items of personal property used in said business for $10,'695.75 and I hereby certify that my children maintain their reHidence at my home and are supported by me. November:t 1 1970.~--Marion p.Cowieson. •••<., " .. '1',.. ,'.. COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF ) ) GRAHAM P,COWIESON,)' ) DECEASED,) NO.63-70-745 ORDER OF COURT AND NOW;this -.&...day of November,1970,upon consideration of the within Petitionjc the sale of the real estate and personal property describe therein is approved,and it is ORDERED and DECREED that Marion p. Cowieson and C.Graham Cowieson,AdminIstrators of the estate of Graham P.,Cowieson,deceased,enter additional security in the sum of $c:Zq (JOOe ' and upon entry of the same the said Marion p.Cowieson and C.Graham Cowieson,Administrators as aforesaid,are authorized to execute,acknow- " ledge and deliver a deed for said real estate and a bill of sale for:said personal property to C.Graham Cowieson,individually,and to receive the proceeds from the sale thereof• ,' •.,.. ,.It'" .-: / I STATE OF PENNSYLVANIA, WASHINGTON COUNTY,~55: The within named Accountant s being duly sworn according to law,depose and say that the above account as.stated is true and correct as ~hg.Y.verily believe, ~Sworn and subscribed before me this..2,&. ~I J'. day of .._.~_:_:~..)Y:[.?:~.s:.h..__..~_ _..19..?}. AL.~~~'-7:n_:_.,Il~_.. .~..Notary Public My Commission Expires:Feb.5,1975 WashingtpJ:l'Washington County,Pa. --z?Z~__£~~ Marion P.Cowieson 'M/~.C;{~~--_. /C.Graham Cowieson Warshington County,ss: '. ....,...::Ioo Q) <9 o....,I r,J ,1'I 1"1l~I'R'I.i ....1·1~l ...o zoen.~H~ou 0,t-: I : Mi~! ciz ."..,.;i;... 70 J , •...1"'_-. ... e>.;.- , " ,,~"Hftq.,~."'"....)~"'.,. ~......,II \/'y ,/ "...... (1 "~.,..".'~\..''*.~'.'"1,.,,-,.#"."••, ----....,---------- The Court is respectfu lIy requested to det'ermine proper distribution in this estate. J.)-'"'"f ...,Lj.II I 1,,,........ ". The First and Final Account of Marion P.Cowieson and C.Graham Cowieson..Administrators of the Estate of Graham p.Cowieson..deceased.. late of Washington,Washington County,Pennsylvania. The Accountants are charged as follows: I.PRINCIPAL ACCOUNT To Inventory and Appraisement - -1- $70,540.10 8/70 .Champion Co,Supplies $15.26 8/70 Ashmore Flower Shop Supplies 93.83 8/70 Dodge Chemical Co.Supplies 35.67 8/70 Observer Publishing Co.Obituary Notices 6.00 8/70 Humble Oil Co.Gasoline 22.17 8/70 R.L.Polk Co.City Directory 15.00 8/70 Florence Gowns Supplies 100.00 8{70 Joseph Thomas Flower Supplies 21.20 Shop 8/70 John Kirk Hearse Rental 95.40 8/70 Mooney-Keehley Supplies 150.11 8[70 Sears Roebuck Co.Merchandise 154.25 8/70 Estelle Dress Co.Supplies 37.78 8/70 Washington-East Washing-Sewer Bill 26.45 ton Joint Sewer Authority 8/70 Mildred Powers Payroll 8.75 8/70 Amanati&Tucci Bond &Insurance Premium 120.00 8/70 Bell Heating &Roofing Repairs 87.50 8/70 DiFilippo Refrigeration Repairs 14.84 8/70 Jones Triangle American Gasoline 36.79 9/70 West Penn Power Co.Electric Bill 21.72 9/70 Columbia Gas Co.Gas Bill 12.97 9/70 Washington-EastWashinge-Sewer Bill 29.50 ton Joint Sewer Authority 9/70 Bell Telephone Co.Tel,ephone Bill 101.22 9170 Dewberry EngravingCo.Supplies 11.37 9/70 Ruth H.Johnson Payroll 37.50 10/70 Wi~ls Motor Co:'.Car.Mats ",."15.90... 10/70 DelMar Co.Insuranc,e .Premiums 220.60 10/70 TextypeCorporation Supplies 27.28 10/70 St.Petersburg Chemical Supplies 59.90 10/70 Observer PublishingCo.Obituary Notices 91.35 10/70 Messenger Corporation Supplies 65.24 10/70 Tomsic Motor Co.Car Repairs 141.63 -2- -.,II l 10/70 Edward I.Plottle Supplies $76.14 10/70 Popular Mechanics Subscription 8.08 10/70 Murphy's Lawn &Garden Equipment Tax 88.08 10/70 Martin R.Hallam Appraisal Charge 35.00 10/70 Jay W.Troutman Reimbursement of 28.00 'Advertising Costs 10/70 Internal Revenue Service Interest on Tax 93.05 10/70 City Treasurer City Taxes·160.95 10/70 Internal Revenue Service Quarterly ~ax Return 17.12 ", 'Filing Petition'11/70 Register of 'Wills 10.00 11/70 First Federal Savings &Balance on Mortgage 18,067.04. LoanAss'n.of Pittsburgh 11/70 Marian P.Rupert Second Mortgage PayOff 15,225.00 11/70 MorelandBurialVault Co.Vaults 5,000.00 11/70 Kennedy &Kennedy Advertising 2,095.36 11/70 Connorsville Franklin Supplies 652.00 11/70 E.W.Simpson Accounting Work 150.00 11/70 Washington Ca15inet Shop Kitchen Installation 817.00 11/70 S.W.Miller Agency Insurance Premiums 1,350.00 11/70 John H.Williams Plaster Repairs 29.00 11/70 Griggs,Moreland,Blair &Professional Services 101.41 Anderson,Attys. .11/70 Robert M.Krause Account Payable 2,500.00 11/70 Emma Blake Account Payable 900.00 11/70 Recorder of Deeds Transfer Stamps -Deed 1,000.00 11/70 Recorder of Deeds Satisfaction -Rupert Mortgage 5.00 11/70 Washington County Motor Title Transfer Fees 8.00 Club 11/70 Julian I.Fine Appraisal 100.00 12/70 Washington County Radio Advertising 479.15 Funeral Directors 12[70 Ambulance &Chain Service Hearse Rental 495.40 1~/70 F.J.BuckleyAgency Bond Premium 100.00 12/70 Jay W.Troutman Reimbursement of Costs 1.00 Short Certificate 1/71 Hearst Co.Magazines 11. 70 2/71 Jay W.Troutman Attorneyfor Estate and 4,500.00 Federal Estate Tax Return -3... ", 12..068.00 I --~. I..'. 2/71 E.W.Simpson 2/71 C.M.Troutman 2/71 Marion P •.Cowieson 3/71 Register of Wills 3/71 Register of Wills TOTAL CREDITS BALANCE i, Accounting Work Notary Public On Account -Business Advancement to Decedent Filing Inventory Filing Account ,.: $550.00 7.00 10.00 20.00 ). $70,'367.46 $172.64 II.INCOME ACCOUNT DEBITS Bremer Funeral Duncan Funeral ,Crowe Funeral Mankey Funeral $307.50 845.50 I"500.50 380.00 2,342.00 1,150.95 206.25 $6,732.70 InterestFirstNationalBank& Trust Co. Ely Funeral Mackey Funeral CREDITS 8/70 8/70 8/70 First FederalSavings &Aug.1970 Mortgage Payment Loan Ass1n of Pittsburgh Cecil Rager Payroll Margaret Meeks Payroll 347.00 16.25 8.00 8/70 South Hills Volkswagen Inc.Repairs 119.27 9/70 Mildred Powers Payroll 34.27 9/70 Washington Channels Cable Service 6.00 9/70 9/70 9/70 Jones ::Triangle American Gasoline First Federal Savings &Sept.1970 Mortgage Payment LoanAss'n.of Pittsburgh Ruth Johnson Payroll 25.55 347.00 7.50 MackeyDeath Certificates .." .Payroll9/70 9170 9/70 Ruth Johnson Mary Ward Rev.'N.'K.-Rogers'.",'\. ,~MackeY,Service . .t>, 7.50 6.00 20.00 10/70 West Penn Power Co.Electric Bill 37.59 10/70 Bell Telephone Co.Telephone Bill 84.82 -4- 10/70 '. ElyDeat.i"lCertificate's ".'$ -12.00 10/70 Ruth Johnson Payroll 10[70 Rev.AmonMcSwords Ely Service 10/70 Ruth Johnson Payroll 10/70 First Federal Savings &Oct.1970MortgagePayment LoanAss1n.of Pittsburgh 10/70 Ed Cornetto Payroll 10/70 Washington Cemetery Mackey Service 10/70 Margaret Meeks Payroll 10/70 Department of Health Mattock Certificates 10{70 .Washington Cemetery Ely &Bremer Services 10/70 Bell Telephone Co.Telephone Bill 10/70 Jones Triangle American Gasoline Bill 10/70 Observer Publishing Co.Obituary Notice 10/70 Moreland Burial Vault Co.Vaults 10/70 John Kirk Hearse Rental 10/70 Columbia Gas Co.Gas Bill 10/70 Citizens Water Co.Water Bin 10/70 Washington Channels Cable Service 10/70 Mary Ward Crowe &Duncan Death Certificates 10/70 Ruth Johnson Payroll ,11/70 West Penn Power Co.Electric Bill 11/70 Jones Triangle American Gasoline 11/70 Moreland Burial Vault Co.Supplies 11/70 John Kirk Hearse Rental 11[70 Observer Publishing Co.Obituary Notices 11/70 E.W.Simpson Accounting Work 11/70 W.G.Neal-Professional Services 7.50 20.00 7.50 347.00) 5.00 96.00 11.00 4.00 216.00 79.82 46.65 3.00 297.00 84.80 40.64 43.47 6.00 16.00 15.00 56.32 32.99 326.00 84.80 12.00 225.00 250.00 . Tele'phone Bill", 11/70 11/70 Washington-East Washing'"S~wer Bill ton joint Sewer Authority Bell Telephone Co.. 23.39 94.86 11/70 11/70 12{70 Columbia Gas Co. Washington Ce,metery West Penn Power Co. ".JGasBill Crowe &D~ncan 'Services' -5- 36.44 264.00 40•.22; • •J ...•-J •r 12/70 Donald Ullom Payroll $66.64 11/70 Democrat Messenger Obituary Notice 3.00 11/70 C.Graham Cowieson Salaryless tax withheld 1497.30 11/70 C.Graham Cowieson Adjustment on Funeral Supplies 527.00 on Sale of Business 1/71 Citizens Water Co.Final Water Bill 20.30 1/71 Washington-East Washing-Final Sewer Bill 10.47 ton Joint Sewer Authority 1/71 Internal Revenue Service Withholding Tax 383.82 1/71 City Treasurer Wage Tax Withholding 12.00 ..$6,391.68 BALANCE -INCOME ACCOUNT $341.02 ,f R E CAP IT U L A T ION Principal Account $172.64 Income Account T0TAL ,' -6- 341..02...."~......:---...:-.- $513.66 Observer -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the News,paper Advertising Act of 16 May,1929, P.L.1784,as amended. Commonwealth of Pennsylvania,County of Washington,SS:. Personally ap,pear,ed before file,a Notary Public in and for said County and State,..~.~.~P".~!.q.§_~9..9.~.~~,who being duly slworn according to law,deposes and says tha,t he is the .__~.~.G.r..~.j.~XY ......... of the Obs:erver Publishing Company,a P!enIlJs~lvaIl.ia corporation,and its agent in this behalf;that the said Company iSI the owner and publisher of the Observer-Reporter,succ!essor to The Wiashington Obs'erver,established Septembe1r 18,1871,and The Washington Reporter,established August 15, 1808,a daily newsvap'e,r of general circulation,printed and published and havin'g its place of bus,ines's at Washington,Washington County,Pennsyl· vania,where it 0'1'its predecessors have been established and published continuous·ly for more than six months.prior to the publica;tion of the notice hereto attached;that the pdnted notice or advertisement hereto attached is a ,copy of an official advertisement,official notice,legal notice or legal advertisement,exactly a,s printed or published in the Obs1erver-Reporter in its regular editions on the following date or dates;__...,..__. ------.--~.~~~.~.~.--.??--~.~.~P.~.~~?..~!~--__~~~__..~..!..~.?!..~"__. that neither tlJle affiant nor the Observer PUblishing Company is interested in the subject matter of slaid notice or advertising and that all of the aUega· ~~~:'hi,>!"davit ..=t~."':.iZ;;:;7l..'tt:::::; Sworn to and subscribed before me this__.JL.day Of.s.~:m.t.e;p..~r.70 w •.,..~~~~.!{~Zf WASHINGTON,WASHING10N COUld, MY COMMISSION EXPIRES MAY 6.1972 Washington County Reports =::6a:.QWJ:K::trW~m ....*= Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929,P.L. 1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON} STATE OF PENNSYLVANIA 55. Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the official legal periodical for said Washington County,published weekly having its place of business at Washington,Washington County,Pennsylvania,and is act- ing as its agent in this 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: August 27,1970, September 3,10,1970,..........................-._-. 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 ,h;,,Hid,.i,,,,,,Ire ,im,.'"'Ok'''''of 'h,'"~O ~~---~---------_:__-:i-UM~- --------...••...-.J-Editor Sworn to and subscribed before hJe this ~~'---....,.~_._.., ~th day of.....Se.p.te.m.be..r ,196110 • ......~'.~~.....~....~.~r---..-,., . .Notary Public . JOSEPHINE T.SCIAMANNA Notary Public,Washington,Washington Co. My Commission Expires July 1,1974. Estate Notices The Register 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 them for settlement to the Executors or Admin- istrators or their Attorneys• • • • • • • • ••••• • • • •• COWIESON,GRAHAM P.,Dec'd Late of WashIngton,Washi~gtonCounty,Penna.. Administrators:Marion P.CowiesonandC.Graham·Cowieson,395 EastMaidenSt.,Washington,Pa.Attorney:.Jay W.Troutman,316WashmgtonTrustBldg.,Washing-ton,Pa. ~lt :t4~Q!nurt nf Q!nmmnu 'ltun nf lfun4iugtnu Q.tnuuty ®rp4uun'Qtnurt iinininu In the mllitter of the Audit of Account in J GRAHAM P.COWIESON.Estate of { DECEASED" TO THE AUDITING JUDGE: .No.__6_3~-_7_0_-_74_5 _ Enter_-=m~y ___'appearance for__A_c_c_o_u_n_t_a_n_t_s_"_ ;,':i day of A.....p_r_l_·l ,19~ N.B.-Counsel shall,by separa:te paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate conc1se state- ment in that regard. No.63 -70 -745 In re Audit of Account in Esta.te of GRAHAM P.COWIESON. DECEASED. AUDIT 'ru~rip~fnr'i\pp~uruurr FOR Accountants. =:<,,-0 !.t~ Z -!0"\-0,) ~'l'm ~.}"""1 .... -~~.--~--.:~",-,..,l"o'.rq ::;.Q C/"J;0 e"~~~',f':3';< --l ~-c-..::. <2 0 .~4C.~ o _*'~o :t=:~J:.;r::;- -or;;;:;):>(J)",,",,0 e:-c::::: --CJ ..:::::.:t: tJ..JI U"'1 <:.hJJ '-rot ----t fY1 C1... Jay W.Troutman ~2 Attorney ~----------------~..~-.-.~.~._.'~ (Form where decedent died intestate) 3Ju t4e (@rp4un!l~<trourt of lIus4tngtnu <trnunty J ESTATE OF.No.63 -70 -745 Term,19 ,A.A. Account of Marion P.Cowieson and C.Graham Cowieson~Administrators. In the audit of the First and Final ....Q.gA~.M ...R.~,...g.Q~!~_~.9.~........_....._... Deceased The petition of.M9.-.!:~9..~...P~....G9..~~.~_§_9..~..9:.~~LG~_...Q.:r.9:h.?:~.._Gg~.!~.~g.~....... (Name of Petitioner) State (I)whether de- cedent was married or unmarried;(2)if mar- ried,whether a husband or wife survived and his or her name;(3) whether or not there was any marriage settle- ment;(4)whether or not family relation was maintained until deced- ent's death;and (5) whether the decedent left children or issue of deceased children. respectfully represents:.___.__ _ _.._ _.. (a)The decedent died.._J.\l,~y ..~.g.L..J..~.7.Q _.._ __.._ ,intestate and (Date) letters of administration on.._bJ~estate were granted.A]Jg1J§.t 3 J.~.7..Q.".. ., .(Date) as per record thereof appearing in Administration and Bond Book No ?1 .. -6atpage__ _ _ . Decedent was survived by his wife~Marion P.Cowieson and five children~namely:C.Graham Cowieson~J.Douglas Cowieson.Leslie Ann Cowieson~Laurie Louise Cowieson and Lance Charles Cowieson. There was no marriage settlement and family relation was maintained until decedent's death. within h(b)At the time of death,the decedent's domicile was ~x t e Com- monwealth of Pennsylvania,to-wit,atw.9:_e.pJP.-.gt9n P.~~_.u.s..t A._.. (Town or Township.State and Nation) and residence was aL3_~_5.._E.._..M_a.id.e.n..s.t..__J••W.a.s.hin.gtQ.n"._..P_a U S A.. (Town or Township,State and Nation)._ (c)The names of all persons having any interest as heirs or next of kin with the n~mes 'of their deceased parents,to show relationship if they take by representation are as follows: NAMES Marion P.Cowieson C.Graham Cowieson J.Douglas Cowieson Leslie Ann Cowieson Laurie Louise Cowieson Lance Charles Cowieson Relationship Wife Son Son Daughter Daughter Son Interest 1/3 2/15 2/15 2/15 2/15 2/15 Of age,sui- juris,or not, (write yes or no). Yes Yes Yes No No No Name of Guardian,Trustee or Committee,if any,or beneficiary,manp..er and place of record of appointment and is bound suffi- cient to cover and protect share. None None None State exceptions.if any, giving names and dates of death and the names of their executors or administrators,or the names of,their issue as the same may be mater- ial. Describe type of notice. All of said parties in interest are living,~:t (d)All parties having any interest have had __notice of the filing of the account by written notice~a copy of which is attached. (e)Balance for distribution per Account (f)Additional debits,not shown by Account (Itemize) (g)Additional credits,not shown by Account (Itemize).. Kirk &Nice -Funeral work $118.00 Moreland Vault Co.-Decedent's marker 135.00 $513.66............................• $.....g.f...?:..!?..~...... not Insert word u not"where necessary., If taxable state wheth- er tax has been paid. H too many for the space,annex a list there- of;if no such claims, insert the word H none." If any creditor or other claimant has not re- ceived actual notice,that fact must be stated. $?§.9.:...Q.9 . $~.§.Q.!.§g . (h)Claim for exemption has /been made,and has.....P:9.L........been paid. (i)The estate is...gg.L...subject to the payment of inheritance tax to the State of Pennsylvania. (j)The estate is ?~~subject to the payment of the county 4 mills tax. (k)The estate is.....J~9..L........subject to the payment of Federal inheritance tax. (1)All creditors (and other persons who have complied with Rule II, Sec.9),of whose claims the accountant.....h?:y..~notice or knowledge,have ........................received actual notice of this audit;the amounts of their claims and whether or not they are admitted to be correct are as follows: 1.Marion P.Cowieson -balance due for business loans to decedent for $6..708.87 which claim is admitted.. Indicate such claims as 12 • may be secured or en- titled to a preference, and give detailed infor- mation concerning such security or preference. Here insert a reference to all questions requir- ing adjudication,and a ~tatement of any mater- ial facts not already given.If none insert the word "none." If any share has been assigned or attached that fact should also be stated here. Scenic Landscape Service for $466.80 which claim is not admitted. ., (m)None. State kind,form and character of property composing the balance for distribution,and if any part thereof is not cash,whether or not there has been any elec- tion to take such part in kind. (n)The balance for distribution consists of pn?perty in kind,form and character,as follows: The Estate is insolvent and Marion P.Cowieson by paper filed herewith agrees to pay audit costs..and any claim not admitted which is proved by claimant. --~~.,".",-.,-~,~.-._- r Are there any advance- ments by decedent to be considered on distribu- tion and has any distri- bution on account been made by accountant to any distributtee? II prior accounts nave heen iiled.list number and term. (p)No. (q)Give brief location of any real estate sold. 395 East Maiden Street~Washington~Pennsylvania~per Order of Court dated November 2~1970. (r)None. Wherefore your petitioner asks that distribution of principal and income be awarded to'the persons thereunto entitled and suggests that the balance of principal and income should be awarded respectively as follows (shares being stated in proportions but not in amounts):- Payment of audit costs and balance to Marion P.Cowieson on account of her claim for balance owing for business loans to decedent in~the amount of $6 ..708.87. County of Washington,ss. The above named petitioner being duly sworn doth depose and say that the facts set forth in the foregoing petition are true to the best ofth.e.ir _knowledge and belief. Sworn to and subscribed before me this 1st day of....Ap.;~tL ,197..1.... ,.g~../1.1.".~f!.~~..,.. Notary Public My Commission Expires:Feb.5~1975..-_._____-_. Washington,Washington County,Pa. ;;=net}t~ ........._:~~~3?~~_ .(Signature of Petitioner) C.Graham Cowieson ~ FORM IN CASES OF INTESTACY 63 -70 -745N·o._.__.._..___.__._,__..__.._.__.._Term,19 ,A.A. IN THE ORPHANS'COURT WASHINGTON COUNTY,PA. , ) ,., ~ Estate of Q~A.!!AM...;p~....g.QW~.~.~_QN .._..,.,. Deceased. Sur account of _.._A~ministrators.................._--_....-----_.._._---_..--------_..-----_... PETITION SUR AUDIT In Conformity with Court Rule III, Sec.5 (B) COUNSEL FOR THE ACCOUNTANT WILL SUBMIT HEREWITH 1.The letters of administration. 2.A copy of the inventory and appraisement. 3.Proof of advertisement of the grant of letters, if not filed with accountant. 4.An appearance for those represented. 5.Inheritance tax receipts,if any. 6.Certificate of liens in case any of the funds for distribution are derived from the sale of real estate. 7.Copy of Federal Estate tax return,if estate is subject thereto. 8.Signed elections to take in ki nd,if any. 'Vd "00 N01::)NIHSV~ Slllh\:JO 'H31SI~3'8 \0 N:I i-i'·:t~-~~ll 3SSrId ,~,~,'!"1,~l.o':;-.~~__,o,,,,,,,'::!,'II if l J 1-!""'i t ....\J -ol ct -~ ...._:J~.Y..Y!~__..~.~?~~~_~~_._. Attorney for Accountant. ~9 ES £l~d Sc Nflfl L, ·. COURT OF COMMON PLEAS OF WASHINGTON COUNTY~PENNSYLVANIA ORPHANS'COURT DIVISION GRAHAM p.COWIESON~ DECEASED~" IN RE:ESTATE OF ) ) ) ): ), NO.63-70 ...745 "NOTICE OF FIL~NG-ACCOUNT AND CALL OF A UnIT ..' A First and Final Account in the above Estate has been filed at the above Number in the Register of Wills Office of Washington County~ Pennsylvania.The account will be presented for confirmation nisi May 3,. 1971,and will be called for audit the week of May 17,1971. April 1,1971 ". Jay W.Troutman 316 Washington Trust Building. Washington,Pennsylvania 15301 ,'.1 .II .f ••0.... o AprU 1,1911 Scenic Landscape Serv1ce R.D.2 •U.S.40 East WasbtngtoQ,P.M8ylv~la 1&301 fte:Eatate of GrahamP.Cowl.son Dear Slr: A copy of the notice of rUlng account and call of audittn tbe above ••tate is enclosed.Your cla1m ot .486.80 is not admitted and you wUl be required to prove the same. The estate will be audited some da)'during the week 01 May!'1, 1971,alicl you can determine the exact date and hourw appear 10 Court by calling the Reaister of WUls Office in the Court Bouse,Washington,Pennsylvania,"01 time after May 10,1971. If you taU to appear at the audit ottbe estate to present. and prove your claUn the Court 'Will be requested to diem!•• it and close the "dU.. VerytrW.yyours, JayW.Troutman JWT:ct Enelosuee. CC:Mar.ion P.Cowieson &C.Graham Cowieson,Administrators -.. l j IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA ORPHANS'COURT DIVISION " BEFOI\E: deceased.The Administrators are C.Graham Cowieson and Marioh THE COURT:",. '. IN RE: ESTATE OF GRAHAM P.COWIESON, 0(Deceased.z 0(>,...I ,>0'(Jl Z Z\IIII. "i ,0...ClZXIII~ ..:o~APPEARANCES:...,!!.!Q ...I0(oo:J., ~N ai0::\II...~TIME: II.,\II 0::...0:::Joo ~oii:...o )+ ) )No.745 of 1970 ) ) ) ) HEARING ON AUDIT " THE HONORABLE P.VINCENT MARINO,Judge of the s aid Court. JAY W.TROUTMAN,ESQ.,of Washington,Pa., representing the Accountants. DAVIS G.YOHE,ESQ.,of Washington,Penna., representing Scenic Landscap~Service..Clciiman, Wednesday,May 19,1971,at 10:00 o'clock A .M., EDST. Number 745 of 1970,the estate of Graham P.Co ~ieson, P.Cowieson and the attorney is Jay W.Troutman.Mr.Troutman? MR.TROUTMAN:If the Court please,I have the Audit Petition and other requireE1IRBJ:p,ew:s..There are two claims which have not been paid.One is the balance to the surviving widow of decedent for business loans to decedent during his lifetime in the amount of $6,708.87,which claim is admitted.And the second claim is to 2 Scenic Landscape Service for $466.80,which claim is not admittec . And Mr.Yohe represents Scenic Landscape Service. i have filed with the audit papers a stipulation by Marion P.Cowieson"surviving wife of decedent.in which she agrees to pay the audit costs and the dispu~ed claim of Scenic Land scape Service against decedent if proved by him. five children.But the estate is insolvent.But in order to avoid any question in the Court's mind about the proration or anything, :!~THE COURT:>.J>-i MR.TROUTMAN: IIIa. zg .ClZXIII«~ Is she the sole distributee,~r.Troutrpari?' No,sir.There are five children;the wife and ti why,I had her s,ign a stipulation which she would agree if.any".dis pl:ted it~~ !!!claim is proved to pay it in full."o ,.I«§THE COURT:And of course,all administration costs will beo:J., ~.paid. III Scenic Landscape.Our claim is submitted for services rendered Service,which is really Ralph Dunlap,trading and does business al3"i ui0::III~0::oa.III0:: t-o:::J,.0 '"tl ~Uii:...o MR.TROUTMAN: THE COURT: MR.YOHE: Yes,sir. Mr.Yohe? If the Court please,~I represent Scenic LandscapE to Mr.<?owieson dating back from 1966 through 1970.It principallJ involved spraying of the shrubbery.etc.annually from 1967 to 197 There was a dormant spraying and thetl in the summer ,foliage spraying. THE COURT:Is the claim specified?Do you have the amount 0 _------"""TT------~~~~~~~~~~--------~~~~---- 3 the claim? MR.YOHE::Yes.$466.80. THE ~CG1URTJ.That IS the total? MR.YOHE:Yes. THE COURT:But you have it in steps as you say. MR.YOHE:Yes.We have it itemized. counsel isn't engaged in any other matters at that time. this down for a hearing to take testimony.And we will fix a date for same.We should like to fix that for June 16,Wednesday,if MR.YOHE:Yes. The total is $466.80. All right.It appears that we shall have to set June 16,1971,at 10:00 o'clock A.M. It's satisfactory,Your Honor. THE COURT:. THE COURT: ~THE COURT: 0(>..J>-Ul Z Z IIIll. ie~zi:Ul; .,:o~I-!!!a ..J8 MR.TROUTMAN: C ::J., ~(\I 16,'which is the same as today.We are already'on Daylight Time. MR.YORE: THE COURT: THE COURT:Daylight time has now been made legal in Pennsy vania Will that be d@aylight Time? That will be the time that's prevalent on June That's right. ~MR.YOHE: III~oll..~ I-D:::Joo ..J0( U~ ! for the last couple years.Is there anyone else in Court iinferrested in this decedent's estate? (NO RESPONSE) THE COURT:The audit of this account is ordered closed by the Court,subject to the one claim that has been set for a hearing. I hereby certify that the pro~eedings and evidence are containe fully and accurately in the notes tak'en by me on the hearing of the above, 5.~cause~.and'that this copy is a correct transcript of the same. >.J>-IIIZZbIlI.I Ofitia1 x UUl~' .The foregoing record of the proceediggs upon the hearing of the above cause is hereby approved and directed to be filed. J. COURT OF COMMON PLEAS OF WASHINGTON COUNTY.PENNSYLVANIA ORPHANSI COURT DIVISION j IN RE:ESTATE OF ) ) GRAHAM p.COWIESON.) ) DECEASED.) .STIPULATION· NO.63 ...70 -745 I,.MARION P.COWIESON.surviving wife of GRAHAM p. COWlESON.deceased,hereby agree to pay the audit costs and the disputed claim of Scenic Landscape Service against decedent if proved by claimant. April-I ,1971. Marion P.Cowieson. -- ~3 ~7()·-71S J LAW OF'FICES JAY W.TROUTMAN WASHINGTON.PA.15301 WASHINGTON TRUSTBUILDING PHONE 222-5720 AREA CODE 412 September 11,1970 Russell Marino,Register of Wills Court House Washington,Pennsylvania 15301 Re:Estate of Graham P.Cowieson Dear Mr.Marino: At the request of your Deputy,Guy Rogers,I wish to advise that my office has been retained to represent the Estate of Graham P.Cowieson.Marion P.Cowieson and C.Graham Cowieson.Administrators of said Estate.requested me to represent them and a copy of a letter from Attorney Donald C.Bush is enclosed advising the Administrators that they could change counsel if they so desired. The Administrators have paid Pittsburgh counsel for legal services performed and all future matters will be handled by my office. Very truly yours, JWT:ct Enclosure. ...",.,,~'~_1..--. .~'•.:;'x. )r GRIGGS,MORELAND,BLAIR &ANDERSON ATTORNEYS AT LAW . U:CNltY w.ouvnn BUILDING PITTSBURGH,PENNSYLVANIA 15222 August 4 J 1970 Mrs.Graham P.Cowieson 395 East Maiden street "!ashlngton.Penm~ylvania 15301 '".'e --~€2.""";"e ~~.'P'!.--'&R;"·"""'_,J""",,,,~'"",,,,L.,,-:';;;;,,~..,,~ EI,closed herewith are the official Letters of Administrati 'n together with four short certificates comprisins all of the documents presently received con- cerning the Estate of Graham P.Cowieson.I have assigned the Estate to Mr.Robert Ste~enson of our office for administration and will not be hq.ndllng same I I personally.Mr.stevenson has handled a number of other estates and will be able to provide you wtth competent information and advice.' 11'you f€'f:.'.that this arrarl,3ement would'not be the mO.Jt "',B',icfactory and that you desire local and more corV8n~cnt counsel to represent the Estate,please advise.A~tt?time ~f the grant of Letters,S~:Barry Anderson,Er ,..J.S d~s.L~fi~ted as Co-counsel in order tl--~at D.~!i.lsh':'r :tor',CJunt 'r..ttorney-could be named as r:'l"JI1'eC by t,..:-e'll i?:~~u of Court.rr~.AndersOn it,quite ('.)e'b~;"to t.r "'jle t-"e Estate and I am sure you also !~~,.0.b~,J2 '.....~,.".::(..1 ivlth ::i3 pE::::'f'::Jr!TlUr.c3. ~_.,.:_,"-'.;>ur,Ql'~tlon"tii1l be\car.ried out promptly and any., -...",d.....ooe-_~'~l~nh."\-tS'?·="pti'f~:t"l:ireC'\:~{jj,u"S",,''11I"''tle 'Tof'Wat'tied ~.--=" ,•.)~or)""""OLl!'r:~\1 COJhJC:.Please call fllr.stevenson ana dd\',..e of :'iJlL."Clacls.i.on a'';'1.171-3002. sc~::~yo~s1 ~_::: Donald C.Bush 'l\I , \ ~_lit , I •1~.- .~J En t4t Qtnurt nf Qtnmmnn JUras nf lIullqingmu Qtnunty, Jlrnn.aylnania,®rpqan.a'Qtnurt ititrl.atnn ESTATE OF No.__6~3:--..:...70'::"'--17....:::I4::=:..5 _ Graham P.Cowieson Deceased First and FinalInthematterofthc:..e _ Account of C.Graham Cowieson &Marion p. Cowieson,Administrators J ADJUDICATION AND DECREE//, A d June 2.r-71.- .,/n now.,l ,19__,this matter came on for hearmg, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereof th~balance for distribution in the hands of the Accountant is determined to be $260.b6 and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Balance per account _ ",,.,'," Additional credit asked at audit Balance,i Deduct Clerk's Costs &Receipt;:t.,s 1 Attorney__.u,I.aA"*y~W~.--LT.J.:r;1,lOU.lJ]..Llt..wmLeaa.un ..;.._.1 Contribution to provide funds for the necessi~ ties of the estate, Scenic Landscape Service,(Peacock Keller Yohe &Day,Esqs.),claimant,claim as compromised, 253.00 10.50 49.84 I 300.00 $513.66 $260.66 No balance ",,0 !:t ~ ...:> IE g :I Z.....P a 0 ::r y.+t I:::CD jiff ~CD :I 3a.... 0 0 _t ....... +"\ (if f a ""0 St ....... ::: ::r to CD ~ & i'~~~ ry,e) .' ,-.- Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF WASHINGTON J IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the 'Register of Wills of the County where decedent 'resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of ..tl!e,.Inheritance.an!i .E~tateXax A,ct of 1961.) IN THE MATTER OF TIIE'ESTATE OF ~.AFFIDAVIT OF ".Q.~A~.M·..··!'.·;St~~·~rl~·~g~~~t)····..··..·....................................~ Late of W..fM?Pj,P.gt.qP County ADMINISTRATORS and say ::.::,~:::~~:::~~~_:~:-:=_:-_}'" .....MARr.QN :p~G.QWr.~$QN 9.:.mt..c.Q.RABAM C..QWl..ESQ.N .. AdministratorS of the estate of the above-named decedent being duly sworn,depose .........,19 7.9 ,)·~*:&x*~*Xl:X*:xl¥}t~X>X)iiMmc~*~~1ID!.} (Day)(Y~ar)Lintestate Decedent .dJed ~:t.l:~.Y ?§.. (Month) ~ClY..Y'!!'J.':r'9:t.l:t:rrlCltl.......,... 316 Washington Trust Building Washingtbn;"Pehhsyl'vaiiia". are . That as such A.9mJgJ~.~.r..?:~.Q.r.§...dep~nentsix familiar with the affairs of said estate and the property con- ();:xecutor·Administrator)"':~'" stituting the assets thereof and their fair ~arket value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or.in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- Name and address of attorney or} other authorized representative to. whom all correspondence should be mailed. NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT . ............ That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fullv and in"detail all the real property in the Commonwealth or Pennsylvania of which decedent died haVing an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page or record thereof.It also sets rorth 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 allpersonal property wheresover situated owned by the decedent at the time of death;all moneys lert l?Y.the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's~creditin banks'-..' .of deposit,savings banks,trust companies,or other institutions,whether individually;o~in trust ror any other person or persons giving also separately the accrued interest thereon,if any,d~~t~the last interest day prior to decedent's death in the case or savings banks,and to the date or'decedent's death in all other cases;all bonds,postal saVings,treasury certificates or notes and other eVid~nce uf in- debtedness of ·the United States to the decedent;all obligations,whether by statute or ,agreement they are designated as tax free,of the Uni ted States,or any state,or political sUbdivis~ion tI:lE~reof,or of any foreign country,which are owned at the time of death;all,wearing apparel,jewelry,'sp-ver.ware,pic- tures,books,work~of art,household furniture,horses,.carriag~s,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 mortgai!es 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 or money of which decedent died possessed,of whatsoever nature,wi th interest thereon,if any,giving the race value and estimated rair~~ket 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 ~o each item;all moneys payable to the estate from life insurance polictes carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon .and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. Subscribed and sworn to before me this . ....•••.••..••.•••.')••,•...,.•....:;uL.~...••..•.................,.d f March 19 71~ayo ,. In the c~se of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the ousiness as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transfe~ee and all other facts of a pertinent nature regarding said transfers.in the c~se of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by tl:le will;,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto ,and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of ~,.death;taxes accrued charge,able for period prior to decedent's death.(except.those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for Obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,· have been carried forward and properly registered in the Summary. 7?7~Pi:::;:y ....~~~~". ~~AdministTator) ...A ..~.,'7:n",.,;fI~,'",............................~.~.9.~g.$.t.M.9:iJ;l~.n S..t.. ,Notary Public (Street Number) My Commission Expires:Feb.5.1975 Y.Y..~.~.l:.~?~??.~~.~.~.!.?:~.Y~.Y.9.:!];~9.:.. Washington,Washington County,Pa.(City or Town and State) NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. . RCC-31l (1-64), .COMMONWEALTH OF PENNSYLVANIA DEPARTMENT QF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT pECEDENT SCHEDULE "A" lEAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenarit or tenancy by entireties,report on Schedule "E".Property hl:'ld by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (1)(2)(3)/ DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S ~h;LUE (Do not write DEATH In this space) , 50000-oc)15,195.00 50,000.00 /3 Story brick building and garage situate at 395 East Maiden St.,Washington,Pa. For chain of title reference is made to deed to Graham P.Cowieson dated February 16,1963,and recorded in Deed Book 1148,page 525,and deed to Graham P.Cowieson dated February 1~l~nd recorded in Deed Book 1148,page 528.U -'d.p~ Excepting and reserving the southwestern part of said real estate conveyed by Graham P.Cowieson to The Baltimore Life Insurance Company by deed dated November 22,~~66,and recorded in Deed Book 1249,page 538.,__(fI7)80<Jt~----'The above real estate was subject to the following first and second mortgages on the date of decedentfs death: The real property located In the Commot'wealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took title;If a farm state number of a· cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule., 1.Provident Federal Savings &Loan Ass 'n.,mergE d with First Federal Savings &Loan of Pittsburgh, dated August 31,1959,recorded in Mortgage Book 555,page 485,for $28,000.00 at 6%interest. Balance due -$18,067.04.~'?;::J _ 2.Marian P.Rupert dated August;4,1969, recorded in Mortgage Book 711,page 648,for $14,000.'00 at 70/0 interest. Balance due-$15,225.00.~1':j. The above mortgages are shown on the Debts and Deductions filed herewith and the balance due was paid on sale of real estate. Insert this total opposite "real property",Schedule "A"in the X X X X X "A's Reported"column on the last page of this return. 50,000.00 50"000.acJ SCHEDULE "n" PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT '.RCC-35~ INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e~g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.'stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully UNIT ESTIMATED VALUE MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) 00 93 46 00 00 86 00 50 82 75 50 00 28 483 000 000 409 6,498 1,991 7,700 23 1,973 240 207 ---y;,L ;.1--::; ~ f/,4::f I Cash on Person Checking Account -Western Pennsylvania' National Bank Checking Account':"First National Bank &Trust Co. Funeral Supplies Furniture and Tools Motor Vehicles and Tractor American National Insurance Co.-Refund on car insurance First National Bank &Trust Co.-Refund on car insurance Accounts Receivable Christmas Club -First National Bank &Trust C). 83 Shares -Capital Stock of Ambulance &Chair Service,Inc. 400 Shares -Capital Stock of The Onego Corp- oration,a Pa,Corporation.Par Value $1.00 100 Shares -Capital Stock of International Geophysical Explorations,Republic'of Panama Corporation.Par Value 10<; 8. 1. 2. 3. 4. 5. 6. 7. 12. 13. 9. 10. 11. Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X 20,540 10 \,..... COM\fON1\'EALTH OF PENNSYLVANIA Tlli\NSFER INHERITANCE TAX ~S~IDENT DECEDENT SCHEDULE "c" TRA.NSFERS (1)Did decedent,wi thin two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)~O. (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)~O. (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's heal th at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)~O. (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer xes or no)~O. (b)What was the transferee's age at time of decedent's death?~O. (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)No. (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)~O. (6)If the answer to (5)(b)above is in the affirmative,state Whether the right was reserved in decedent alone or others ------:-_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)No. (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which c01lld revert to decedent under terms of transfer or by operation of law?(Answer yes or no)~O. (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)__ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM NONE. DESCRIPTION MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. CCM'll)NWFALTH OF PENNSYLVANIA rl\'\~SFFn TNHFRlTI\NCE TAX n.F.~InENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY nSTRrCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-o-wners to the decedent.----------r----·-----··------Description of Property,Date of .ACqUiSi tion,Name I Unit percentag1 Estate Address and Relationship of Co-Owners,and Place i Value Share Valuation of Record of Instrument,where_Rea~_!,:state•.__l._ DEPART~lENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest 12.72 Household furniture jointly owned by de- cedent and surviving wife.Value-$1782.641 I Checking Account -First National Bank & Trust CO .•in joint names of decedent and wife -$2094.71 _..--6 ::t-v 'rvtk"t,J.,{ Savings Account -First Federal Savings & Loan Association of Washington.in joint names of decedent and wife -$539.4711(11/~-~ 106 Shares Common Stock of Viclad Industr es, Inc..a Pa.Corporation.having a par valu of 25¢held in joint names of decedent and Beldonna Cowieson.ex-wife of decedent.as joint t~nts with right of survivorship Bid price L 6¢.Ask price -12¢. Insert this total opposite "Jointly Owned Property",Schedule"E" in the "As Reported"column on the last page of this return.12.72 1 'l"••\.I>.,.... .RCC':37 '(1"2-63) rOMMON'YEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ( h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children·or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested,contingent ·or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Marion P.Cowieson Wife Yes One-third 195 Webb Drive ·Washington~Pa. C.Graham Cowieson Son Yes Two-fifteenths 395 East Maiden St. W::l !=:hin O'ton P::l J.Douglas Cowieson Son Yes 1950 Two-fifteenths 405 West Hallam Ave -Washin2ton Pa. Leslie Ann Cowieson DauQ"hter Yes 1957 Two-fifteenths 195 Webb Drive Washington,Pa. Laurie Louise Cowieson DauQ"hter Yes 1959 Two-fifteenths 195 Webb Drive Washin2i:on Pa. Lance Charles Cowieson .Son Yes 1963 Two -fifteenths 195 Webb Drive Washington~Pa. r c ', Deponent further says that all the above-named beneficiaries are liVing at this time except below: NAME DATE OF DEATH RESIDENCE :\IATIER OF THE APPRAISEMENT (Executor-Administrator must complete "As Reported"column #1.))\¥i*!X Administration l 63 -70 -745~No.Year P.-<THE OF THE ESTATE OF C1'"'oVlVl >-oj ~~~ t%1CI:I....Il>,..,. ~ ....:J '"t:l ::0'"'~~Il>'"'Il>::s 0 .....~::s ""t:l~Il>'"''"'.....0CI:I "d '"t:l ~'"''"'.g ~ ~,..,. '< • ~.:I, .GRAIIAlVl:.:f>'!..GQ~I~SQ]~>.. ,.J Deceased Late ofWASHINGTQN . County ofWASHING.TQN Commonwealth of Pennsylvania REPORT AND APPRAISAL w-'n W'::r ?'":~(")~::.- enc: ~~>::0 en en ~ ()()?'"?'" tJ >:::: 4 '1'Vd "OJ N01:::NIHSVM STl !h\_:1 0 d::1 J SIt):3 U ON IH'r'd ~1:3 SSntI .fin .fin ~.fin .fin ~,-3 N '01 -'0 :0 0> ~;...CI:I 'CJl •'a b1 :0::0 'CJl i---".a )j::.:0 ct~,N 't-J pp .'0.a 0-0 .0 .... 'OJ :-J 'a i---"act'N N 'a :0 :0 c:.. JAY W.TROUTMAN,ATTORNEY h I I ~J d (.t.H1m I L -f 4........• I t ,1..1 --'ct;~.i . I ·.'1...,11 .fin.fin~.fin.fin.fin ;(.~.b·>'J: :.tl ' '-'J '-."'\;;.~II l~I ~~~~~":.QJ~:.~S;S 3.~'"'_.:'.:):-v ::l~~.~~~ AND AGENT OF THE COMMONW.....LTH Form RGC·IO Y'OFFICE OF THE ..REGISTER OF WILLS].~~.~F'Washington COUNTV i,3·-7 0 -7 zffJ STATEMENT OF DEBTS AND DEDUCTIONS o,",w",mow,"~.(,7P~t THE SUM OF $Z I... 0~~\'-7/ Register of Wills,Age ESTATE OF __G_r_a_h_a_m_P_._C_o_w_i_e_s_o_n__L....TE OF Washington,.Pennsylvania. DATE OF FIL.ING APPR...ISEMENT March 2.2.•1971 D...TIl OF DEATH July 26.1970 D"'TE NO.OF NAME OF P...VEE REMARKS AMOUNTVOUCHI;" 7/70 Green Mount Cemetery OpeninJ:!:Grave 75 00 7/70 Rev.J.R.Hookey !Funeral Expenses 20 00 7/70 Western Pa.National Bank Service Charge 1 00 7/70 Register of Wills iWetters 19 00 7/70 City Treasurer Pity Tax 4 35 7/70 Internal Revenue Service ~ax 53 08 7/70 Joseph Horne Co.M:erchandise 94 34 8/70 Prudential Insurance Co.IPremium 19 48 8/70 Citizens Water Co.Water Bill 49 89 8/70 Bell Telephone Co.rrelephone Bill .l11 95 8/70 West Penn Power Co.~lectric Bill 114 84 8/70 Columbia Gas Co.Gas Bill 34 90 8/70 Ed Cornetto Guthrie Service 5 00 8/70 Cledis Reed Funeral Expense 36 24 8/70 Moreland Burial Vault Co.Funeral Expense 220 00 8/70 Observer Publishing Co.Funeral Expense 3 00 8/70 Democrat Messenger Funeral Expense 3 00 8/70 First National Bank &Trust Co.Printed Check Book Charl2"e 5 00 8/70 DelMar Co.nsurance Premiums 220 60 8/70 Texad Corporation Supplies 46 42 8/70 Ward Electric Supply ~upplies 41 44 8/70 Pioneer Mfl2".Co.Supplies 23 27 8/70 Washington Cemetery puthrie Service 120 00 8/70 Moreland Vault Co.Vaults 450 00 8/70 Champion Co.Supplies 15 26 8/70 Ashmore Flower Shop Supplies 93 83 (L.5.) }ss: Graham Cowieson, COUNTY OF WASHINGTON I,Marion P.Cowieson &C. COMMONWEALTH OF PENNSYLVANIA HEREBY CERTIFY,THAT.TO THE BEaT OF MY kNOWLEDGE AND BELIEF,THE FOREGOING IS·...JUST AND TRU E BTATEMENT OF DEBTS,FUNERAL.EXPENSES "'ND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF Graham P.Cowieson..DECEASED.AS DEDUCTIONli I'"OR INHERITANCE TAX PURPOSES./::=)'7 .",,"77/a-~//•~ SWORN AND SUBSCRIBED BEFORE ME THIS zg -D"'Y 01'.4 --/,/)7/ March ,lI.1.L-(//~~~C-#~ e44.4<~t~~~~""' My Commission xpires:Feb.5,1975 Washington,Washington County,Pap -1-(Conttd.) Form RC C·lO ~;)OFFiCE OF TME REGISTER OF WILLS t..i;.~'"".OF Washington COUNTY STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN THE SUM OF ...•........$. DATE APPROVED ••...... AND AGENT OF THE COMMONWEALTH ESTATE OF Graham P.Cowieson Register of Wills,Agent LATE oFWashington,Pennsylvania DATE OF FILING APPRAISEMENT DAT5 OF DEATH -_ DATE NO.OF NAMIL OF PAYEE REMARKS AMOUNT VOUCH"" 8/70 Dodge Chemical Co.Supplies 35 67 8/70 Observer Publishing Co.Obituary Notices 6 PO 8/70 Humble Oil Co.Gasoline 22 ~7 8/70 R.L.Polk Co.City Directory 15 bo 8/70 Florence Gowns SUDPlies 100 bo 8/70 Joseph Thomas Flower Shop Supplies 21 ~O 8/70 John Kirk Hearse Rental 95 ~O 8/70 Mooney-Keehley Supplies'1S0 11 8/70 Sears Roebuck Co.Merchandise 154 ~5 8/70 Estelle Dress Co.Supplies 37 ri8 8/70 Washington-East Washington Sewer Bill 2R 14f'Joint Sewer Authoritv 8/70 Mildred Powers Payroll 8 IT5 8/70 Amanati &Tucci Bond &Insurance Premium 120 DO 8/70 Bell Heatin~&.Roofin~Repairs R7 :'10 8/70 DiFilippo Refri~eration Repairs 14 R4 8/70 J ones Triangle American Gasoline 36 79 9/70 West Penn Power Co.Electric Bill 21 7? 9/70 Columbia Gas Co.Gas Bill 12 g7 9/70 WashWJ\t0n-~ast Washington Sewer Bill 29 50Jointeruthoritv 9/70 Bell Telephone Co.Telephone Bill 101 22 9/70 Dewberry Engraving Co.Supplies 11 37 - 9/70 Ruth H.Johnson Payroll 37 50 10/7D Wills Motor Co.Car Mats 15 90' 10/7D DelMar Co.Insurance Premiums 2?0 RO 10/7 ~Textype Corporati6Jp Supplies 27 28 10/70 St.Petersburg Chemical Supplies 59 90 COMMONWEALTH OF PENNSYLVANIA } ___S8: COUNTY OF I,--------------------------_HERESY CERTIFY,THAT.TO THE BEaT OF MY I<NOWLEOGE AND SELIEF,THE FOREGOING IS AJUST AND TRU E.STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED,AS DEDUCTIONii FOR INHERITANCE TAX PURPOSES. --CL.S.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY Of" --------18 __ -2- Form RC C-I0 ,-f /OFFICE OF TME REGISTER OF WILLS, );,'"",.~F Washington COUNTY STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN THE SUM OF $. DATE APPROVED .......•.••••,••••"•• AND AGENT OF TME COMMONWEALTM ESTATE OF Graham P.Cowieson Regiller of Wills,Agent I,.ATE OF Washington1 Pennsylvania. DATE OF FILING APPRAISEMENT DAT5 OF DEATH -_ DATE NO.OF NAMIL OF PAYEE REMARKS AMOUNT VOUCH"" 10/70 Observer Publishing Co.Obituary Notices 91 35 10/70 Messenger Corporation Supplies 65 24 10!70 "r()rngic Motor Co.Car Repairs 141 63 10/70 Edw'ard I.Plottle Supplies 76 14 10/7b Popular Mechanics Subscription 8 08 ' 10/7b Murphy's Lawn &Garden Equipment Tax 88 08 10/70 Martin R.Hallam Appraisal Charge 35 00 10/7P Jay W.Troutman Reimbursement of advertising costs 28 00 10{7b Internal Revenue Service Interest on Tax 93 05 10/7K:>City Treasurer City Taxes 160 95 10/70 Internal Revenue Service Quarterly Tax Return 17 12 11/70 Register of Wills Filing Petition 10 00 11/7~First Federal Savin§s &Loan Balance on Mortgage 181067 04AssociationofPittsurgh 11/7(Marian P.Rupert Second Mortgage Pay Off 151 225 00 11/~0 Moreland Burial Vault Co.Vaults 51 000 00 11/70 Kennedy &Kennedy Advertising 21095 36 11/70 Connorsville Franklin Supplies 652 00 11/70 E.W.Simpson Accounting Work 150 00 11/~0 Washington Cabinet Shop Kitchen Installation 817 00 11/70 S.W.Miller Agency Insurance Premiums 1,350 00 11/~0 John H.Williams Plaster Repairs 29 00 - 11/70 xr~fi.s,MOleland1 Blair &,Professional Servicesnson,ttys.101 41 11/70 Robert M.Krause Account Pavable 2 500 00 11/70 Emma Blake Account Pavable 900 00 11/70 Recorder of Deeds Transfer Stamns -Deed 1 000 00 11/70 Recorder of Deeds Satisfaction -Rupert Mortgage 5 00 COMMONWEALTH OF PENNSYLVANIA } ___88:COUNTY OF I,---------------------~---__HEREBY CERTIFY,THAT.TO THE BEar OF MY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF ---------------_'OECEAeED,AS DEDUCTIONS FOR INMERITANCE TAX PURPOSES. -(L.5.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY 01" -------18 __ -3- Form RC ColO DEDUCTIONS ALLOWED IN OF )'OFFICE OF TME REGISTER OF WILLS"'.Washington COUNTY STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF $. DATE APPROVED . AND AGENT OF TME COhlMONWEALTH ESTATE OF Graham P.Cowieson Register of Wills,Age~t LATE'OF Washington,Pennsylvania. I. DATE OF FILING APPRAISEMENT --'__DATE OF DEATH -_ DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"''' 11/70 Washington County Motor Club Title'lrrramsfe.r.LF_eJ~s 8 00 11/70 Julian 1.Fine Appraisal 100 00 12/7 Washin~on County Radio Advertising 479 150FuneraDirectors 12/70 Ambulance &Chair Service Hearse Rental 495 40. 12/70 F.J.Buckley Agency Bond Premium 100 00 12/70 Reimbusement of costsJayW.Troutman Short Certificate 1 00 1/71 Hearst Co.Magazines 11 70 2/71 Jay W.Troutman Attorney for Estate and 4.500 00FederalEstateTaxReturn 2/71 E.W.Simpson Accounting work 550 00 2/71 C.M.Troutman Notary Public 7 00 2/71 Marion P.Cowieson On account -.l::Susmess A.dvancE- ment to decedent 12.068 00 3/71 Register of Wills Filing Inventory 10 00 3/71 Register of Wills Filing Account 20 00 TOTAL $70,367 46 G-~~d-tArVl./U II ~'t> 9 ~,{.P\Wt/fAH A)tu '"t A A .dL.~A ef..dA ••tW~V~M'.q{,~ad t'¥L l f - COMMONWEALTH OF PENNSYLVANIA } ___s.: COUNTY OF --------------------~~~----_HEREBYCERTIFY.THAT.TO THE BEar OF MY I<NOWLI!:OGE AND BELIEF,THI!:FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL ~ENSES AND EXPENSES OP' ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED,AS DEDUCTIONS;FOR INHERITANCE TAX PURPOSES. ___________________(L.S.l SWORN AND SUBSCRIBED BEFORE ME THIS .DAY or' --------18 __ -4- RCC-8\(2-64) COMMONWEALTH OF PENNSYL VAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEA.E REFER TO 38-90-6 NOTICE OF FILING OF APPRAISEMENT C.Graham Cowison &Marion P.Cowieson (Executor ~. In Re :Est ate 0 f __---loG~r..s;a!<.l.b~amWL....Lp....--J.lCJ,..IO.lllllrJ.J.;J;;;.e~SOu.Du-_ ____--=W.::::a~sh~:in!.:lg~t"-llo""'n.L------County -File No.63-70-71.5 You are hereby notified that the ~o~r=i~g=i~naa=1_------ appraisement in the estate of Graham P.CqwjesoD has been filed in the office of the Register of Wills qf Washington County on April 16 ,19~.Said appraisement reflects the following valuations: Re al Estate _-'-__::..50;::.zL.:0:...:O:...:O;.::•..::;O.::;O _ Personal Property __2~O~,~54%O~.~1~O~_ Jt.He1e ~..I.142.p-j7c..:::2:.....-_ Total -L7.lo!O.,...,.J-.55J..1.2.....L.l.82~_ As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Dat e __-=A.::J:'p=r.::=i=1-=1::::6::..2z,"---=lLCJ7L:l~_ DATE OF DEATH:July 26,1970 Note:This is not a bill. Signed Title ~l~;e~. ALFRED OS1,APPRAISER I ' I i!.,;)..j.._...;.~ RCC-39 (5-68l COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUMMARY RESIDENT DECEDENT Estate of Cowieson Graham P.DATE OF DEATH 7-26-70 FILE NO.63-70-745 (Last Name)(First Name)(Initial) REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington , Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E". Dated:April 16,1971 ~&~~iNHRiTANCE TAX APPRAIS~• 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)$"I lnr 00 $'",nr 00 $ Personal Property (Schedule B)')()t:,/,n In ?()l:,/.r 10 Transfers (Schedule C) Joint -Held Property (Schedule E)12 72 12 72 TOTAL GROSS ASSETS 70.552 82 70.552 82 Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities .......•...........$l=t=t=ESTATE TAX ASSESSMENTS $ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on $c!f $ Tax on $$ Tax on $%$ Tax on $10%$ Tax on $15%$ Exemptions *(*)As evidenced by Charitable Total Estate Exemption Certificates issued TOTAL TAX $by the Secretary of Revenue. Less tax previously paid $t=BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $t=Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$l-BALANCE DUE $ Add interest at rate of 6%from t=to $ TOTAL TAX BALANCE $ PAID $ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. 7JtJ11 Will Administration t No. IN THE Year . lit) MATTER OF THE APPRAISEMENT OF THE ESTATE OF GRAHAM P.COWIESON Deceased Late of .......WASHlliGTON....... County of ..WA$IfINQ'rQI'J .. Commonwealth of Pennsylvania REPORT AND APPRAISAL .\ Fonn,RCC-2 DJPARTJt!ENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 12 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .Ap.r..U 19,J 1;?.7J.:. COUNTY w.:~.~h.IDgt..9.~. FILE NO 2.'.2.:.7..9..:74.2 . Whereas,.G~aha.m..·;p,··Cowieson late of W~~.h.:4?-g~9.I.1... in the County of J{~§h~.ngt..9.n ,Commonwealth of Pennsylvania,having died on 26th July 70 .the day of 19 ,seIzed and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,A¥~r..Q9.I ,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. Description of Allet REALTY: 0€e copy of schedule HAil attached to appraisement PERSONAL: See COpy of schedule "B"attached to appraisement JT.HELD: See copy of schedule ":m"attached to annraisement total Unit Values $ Appraisement Made for InheritanceTaxPurposes 50,000 00 20.540 10 12 74: Having been duly sworn according to law,I do h~reby certify that~e above appraisement is made in con- .fonnily with law on this/b..x:.bday Oftiej;:;~~~ ....····..··..··..···..···..··..···..·········~N~;;-;b~·...;;;d···Si~;~·t;···~:··..··..······..·.. ..............................................................~,Penna. ~'3.-~~~~?~County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ..........................Qr..9,h~.I.'."G.91tl.i.:~.f:j<:>.I,1 . Deceased. Late of ......Washington . Date of Death,7.~2.6~70 . Appraisemel!t Docket Vol.,3.JL . Page,9~9.No ?~=7.?:::.?l:t?. Filed in Register's Office,!.\P~.:P:::~l).19 7..J.:. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement,.. Appeal j1'om Appraisement,. Entered·and charged,.~.\