HomeMy WebLinkAboutOC1970-0900 - ESTATE OF CLAPPPETITION'suR.AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
HELEN E.CLAPP,DECEASEDEstateof .63-70-900 .No .
..George E.ClappFiduciary:.
Deceased
Date of
Decedent's
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Date of .;.
death ~~p.~~.~~.~~~.~~.~.I.9 Grant of Letters ~.~P.~~.~~.~E ~~.~~~I~.
This is the .f.1I'.$.t and f.;i.nal :account filed in this estate
If there have been former accounts filed in this estate,list file number or n'umber and ten.;,.
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Election to take Not applicable
Under or Against will.(cross out one)
Date Election Place of;
Filed ,Record .
. .George E.Clapp iNameofsurVIvingspouse=.
List issue,~here material:Not maberial
Did decedent marry after execution of will?(indicate)lC«s.No.Any children born after execution of will?(indicate)
I'OexxNo.If answer yes,name them ~.
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Leg.atees
George E.Clapp
Relationship
Widower
Interest
Remainder
I Fiduciary,if deceased or not sui juris
List,if exceptions to above:
None
If partial intestacy,give facts:
None
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.fu
If any exception give cause:.
File copy of Notice..Notice dated July 28,1971anddateofmailing .
Is estate subject to the filing of a Federal Estate Tax Return?~.~~.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $~~!?:~_ .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
No
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
None
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:$3.3.,.~.a~9.7..
$_---------_..-_.Total additional debits (Add)·
Itemize any additional credits not shown by account:
Russell Marino,Reg.-Short Certificate $1.00
Barbara Craig,Notary fees $2.00RussellMarino,Register -Short cert.$1.00GeorgeE.Clapp -Family Exemption 1000.00
Total additional credits (Subtract)
Balance for distribution
$-~.~.~_?~.~.~.~.
$..~~.~.~.7.7..~.21 .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
47.6875 -$2,861.25
20,052.81
100.00
620.00
322.87
2,228.13
1,ill82.65
2,737.50
800.00
Cash
60 shares capital stock of American Telephone &Tel.Co.@
623 shares common~stock of Columbia Gas System @ 32.1875
100 shares preferred Cuba Railroad $1.00
16 shares preferred Class B Dereco @ 37.625
63 shares common stock Diners Club @ 5.125
100 shares common stock Lone Star Gas Co.@ 22.28125
41 shares common stock Radio Corporation of America @ 26.40625
200 shares Washinton Steel Corporation common stock@ 13.6875PersonalJewelry
Balance -
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Q!omtttntutttilltl1 .of mI~lmliBhltmitt,t
mU511iugt.o1t Qtlnm1'y,\.£is:
KNOW ALL MEN BY THESE PRESENTS:Where,~s,at Washington,in the County aforesaid
Letters of Administration in and for the County of\-Vashington,in the Commonwealth of Pennsylvania,
Borough of East Washington,
the last Will and Testament of
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A.D.19 70 ,before me,
in the County aforesaid,deceased,
C LAP P ,
-_...&-
,Regi~,ter for tIle Probate of Wills and Granting
',-:1'cJ.
8eptember
H E LEN
day of
Russell HaY'ino
on the 16th.
lute of
(a true copy whereof is to these presents annexed J,was duly admitted to p~'obate;and
G E 0 R G E E.C LAP P,
the Executor in said '\Vill.and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell 1\1arino ,Register as aforesaid,do
grant these LETTERS 'l'ESTAMENTARY,unto the said
GEORGE----_E..;..o__C_L_A P r..1..
committing unto him the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring him
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the 'date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth telating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington,this 16th.
day vf S e pte m b e ~in the year of our Lord one thousand
nine hundred and s eve n t y •
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..
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.00 T
L306.67
4)36755
424.87
2,86125
20)052.81
100.00
620.00
322.87
2,22813
L082.65
2,73750
800.00
36)904305
1)657 .8 0
529.40
260.00
2,789.06
L09525
22)500.00
65)735.815
6 5)7 3 5.81 T
.00 T
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;:.....
LAST WILL AND TESTAMENT
I,HELEN E.CLAPP,of the County of Washington,Commonwealth of
PelU1sylvania,do make this my Last Will and Testament,hereby revoking
all Wills heretofore made by me.
PART ONE of this my Will is to be effective in the event of my death
before the death of my husband,GEORGE E.CLAPP.
PART TWO is to be effective in the event of my death after the death
of my said husband or under circumstances which do not permit the order
of our deaths to be established without resort to inference or presumption,
but it is not to operate as an exercise of any power of appointment I may have
over the estate of my husband or over any trust set up by my husband.
(PART ONE
All of my property and estate,personal and real,remaining after the
payment of the expenses of administration,the expenses of my last illness
!and burial,my debts,and all taxes that may be assessed in consequence of
my death,I give,bequeath,and devise to my said husband,and I appoint
him Executor of this my Last Will and Testament.
PART TWO
FIRST:
my funeral be paid.
I direct that all of my just debts and the expenses of
I direct that all inheritance,succession,estate,and
other taxes assessed because of my death,togetherIwith interest and penal-
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ties thereon,whether or not the property to which such taxes are attributable
passes under this my Will,except taxes attributable to property over which
I have a power of appointment to the extent that I have not exercised such
power,and except taxes directed to be paid from any other source,be borne
by the principal of my residuary estate.
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advisable.
taxes at such time or times and in such manner as my Executor deems to be
My Executor shall payor provide for the payment of such
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I give and bequeath all my jewelry,-r wearing apparel,SECOND:
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books,automobiles,household goods,and other such articles of personal
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or domestic use to my surviving children in shares considered by my
Executor to be apprOXimately equal in value.
I authorize my Executor to deliver the items of my
tangible personal belongings to which any minor child may be entitled to the
person having custody of such child and the receipt of such person shall
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serve as an acquittance of my Executor and shall relieve my Executor from
all further responsibility with respect thereto.
THIRD:I give,bequeath,and devise all the residue of my
property and estate,personal and real,to PITTSBURGH NATIONAL BANK,
of Pittsburgh,Pennsylvania,in its capacity as Trustee under an Agreement
between it and my husband dated the 3"-""day of ~~. . •
A.D.19 -&(,providing for the disposition of the proceeds of policies of
insurance on the life of my husband.The property here given to the Trustee
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shall become a part of and enlarge the corpus of the trust established by
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the said Agreement.
The operation of this clause of my will shall not be
affected if for any reason the said Agreement is not in force at the time of
my death.The said Agreement,as it may have last been amended,shall
remain in effect for the purpose of expressing the trusts imposed upon my
residuary estate and of defining the duties,powers,authority,and immunity
of the Trustee.
cised at such times and in such manner as it may deem proper without
application to any court,and I direct that no person with whom my Executor
upon my Executor the following discretionary powers which may be exer-
may deal shall be required to inquire into the necessity or propriety of any
In addition to the powers conferred by law,I conferFOURTH:
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of its acts or to see to the application of any money paid to it:
(a)To retain as a part of my estate or as a trust invest-
ment heI:eunder any stocks,bonds,or other items of property belonging to
me at my death,including stock in Pittsburgh National Bank itself,to vary
investments,and to invest and reinvest funds (including any accumulated
income)in such stocks,bonds,securities,or other property of any kind or
,character whatsoever,irrespective of the laws of Pennsylvania relating to
investments by fiduciaries.
(b)To sell and dispose of any property,real or personal,
which I own at my death,at such price and upon such terms as it may deem
proper,and to execute proper deeds.
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(c)To grant leases for any term or terms with or with-
out options for renewal or purchase.
(d)To compromise and settle any differences and claims
arising in the administration of my estate,whether such claims be made by
my Executor against other persons or by other p'ersons against my estate.
(e)To make distribution hereunder of property in kind
.have all of the powers,authority,and discretion set forth in Article FOURTH.
determine the value thereof.
have not otherWise specifically done so.
/and,for that purpose,to divide,partition,and allot property,and to
I appoint PITTSBURGH.NATIONAL BANK,of Pittsburgh,FIFTH:
With respect to such property,the said Guardian shall
Pennsylvania,Guardian of any property which passes to a minor upon my
death and with respect to which I am authorized to appoint a Guardian and
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SIXTH:I appoint PITTSBURGH NATIONAL BANK,of Pittsburgh,
Pennsylvania,Executor of this my Last Will and Testament.
WITNESS my hand and seal this .3 )zJ day of _'_.....'fA...........·(.....At..,·:,.·....r(_v;:_IJ_'_..,
~A.D.19 ~.)\•
Signed,sealed,published and declared by the above named Testatrix,
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request',in her presence,and in the presence of ~ach other,have hereunto
as and for her Last Will and Testament,in the presence of us,who,at her
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subscribed our names as witnesses.//'"
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Address
Address
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CODICIL TO
LAST WILL AND TESTAMENT
I,HELEN E.CLAPP,of Washington County,Pennsylvania,do
make,publish and declare this as and for a CODICIL to my Last Will
and Testament dated August 3,1961.
I hereby ratify,affirm and republish my Last Will and Testament
dated August 3,1961,for the purpose of incorporating therein by reference
an Amendw~nt to that certain Agreement of Trust dated August 3,1961,exe-
cuted by my husband,GEORGE E.CLAPP as.the Donor,with PITTSBURGH NATIONAL
BANK,Pittsburgh,Pennsylvania,as the Trustee,which Amendment is dated
In all other respects I ratify,confirm and republish my said Last
Will and Testament dated August 3,1961.
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IN WITNESS WHEREOF,I·have hereunto set my 'hand and seal this
.//A....C--.//-7 -day of ~I 19 '""'.• .-~---0
Signed,sealed,published and declared by the above named Testatrix,
HELEN E.ClAPP,as and for a CODICIL to her Last Will and Testament dated
August 3,1961,in the presence of us,who at her request,in her presence and
in the presence of each other,have hereunto subscribed our names as witnesses •
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i\m~autt (@f 1£xrrutnr ®r .A~mtutatratnr
~tutt nf 'tUUSylUUl1iu }
<!I.nuuty nf 1IlIIus4iugtnu ss:
Personally before me,the undersigned authority,a ..NQ.t9);.>_Y-p..1f.!?JJ~.__.._in and for said
County and State,appeared _.._g.~~.~~~~._·._..g.~?_.P.}2 .._____who,being duly
sworn according to law,deposes and says that he is the eX'ecutor Or administrator of the es-
tate of .H~J.E?!!~_~.9).1?:P_p...deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of .J~.~}_E?!!_...~.~.__.9..~.1?:.P..p......,
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 name cutor~~'s..
Sworn and subscribed before me this t?.:t.p :..:.::.:...l---:~~?P-U~·~d~ovember (!J40 r.9 ~==.,."..ay 0 ";............Executor-Administ a r
-:'.~•~•••:••~.}••;.fl•••.•~•••f... ..
WASHINGTON,WASHINGTON-COUNTY
-MY COMMISSION EXPIRES JUNE 25 1974 ADDITIONAL INSTRUCTIONSMemr.r.pe.r&'lrA'\i-'k1R~oMtruta~~filed within three months after appointment of personal representative.
2:'.A supplemental inventory must be filed within thirty days of disco~ery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,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
3fuUtutnry uub .Appruistmtut .of the goods and chattels,rights and credits which
Helen E.Clapp Borough of,East Washingtonwereoflateof:..
Washington County,Pa.,taken and made in conformity with the above affidavit.
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DOLLARS
PERSONALTY:
CENTS
Checking Account in Washington office of Pittsburgh
National Bank
Savings Account in Washington office of Mellon National
Bank and Trust Company
60 shares of American Telephone and Telegraph Company
capital stock @ 47.6875
623 shares of Columbia Gas System common stock
@ 32.1875
100 shares Cuba Railroad preferred @ $1.00
16 shares Dereco preferred Class B Series 1 @ 37.625
63 shares Diners Club common stock @ 5.125
100 shares Lone Star Gas Company common stock @ 22.28126
41 shares Radio Corporation of America common stock
@ 26.40625
100 shares Washington Steel Corporation common stock
@ 13.6875
Personal jewelry
1,306 67
4,367 55
2,861 25
::>0,052 81
100 00
'620 00
322 87
2,228 13
1,082 65
1,368 75
800 00
b
TOTAL -------------------------------------------------~35,110 68
'\I'd "0.:J NO I (,~ISlllM~O ~~:.;i HSV'IA
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".c.i"'dSI~'J \jNI).j Ii I';..••..:J l..Ii rlj:'.:'Sn\..",'.ld
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THE FIRST AND FINAL ACCOUNT OF GEORGE
E.CLAPP,EXECUTOR OF THE ESTATE OF
HELEN E.CLAPP,DECEASED,LATE OF THE
BOROUGH OF EAST WASHINGTON,WASHINGTON
COUNTY,PENNSYLVANIA.
AS PER INVENTORY AND APPRAISEMENT
ADDITIONAL ASSETS NOT IN INVENTORY
Schedule "A"
INCOME FROM ASSETS OF ESTATE
Schedule "B"
DISBURSEMENTS:
COSTS OF ADMINISTRATION
$35,110.68
1,793.62
1,317.17
$38,221.47
Schedule "C"
FUNERAL EXPENSES AND
PREFERRED CLAIMS
$2,117.50
Schedule "D"2,622.00 4,739.50
BALANCE FOR DISTRIBUTION ----------------------$33,481.97
SCHEDULE "A"
ADDITIONAL ASSET NOT IN INVENTORY
Pittsburgh National Bank
Washington,Pa.Savings Account
100 shares Washington Steel
Corporation common stock @ 13.6875
TOTAL ASSETS NOT LISTED IN INVENTORY -----------------
1,368.75
$1,793.62
SCHEDULE "B"
INCOME FROM ASSETS OF ESTATE
Mellon Bank -Savings Account-Interest
American Telephone &Telegraph
American Telephone &Telegraph
American Telephone &Telegraph
31.00
39.00
98.26
10.25
98.26
261.66
35.00
31.00
39.00
10.25
274.12
35.00
31.00
39.00
10.25
274~12
"
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"
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Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Dividend
Interest
Dividend
Dividend
R.C.A.
R.C.A.
R.C.A.
Lone Star Gas
Columbia Gas
Lone Star Gas
Washington Steel
Columbia Gas
Washington Steel
Lone Star Gas
Pittsburgh National Bank
Columbia Gas
9/14/70
10/1/70
11/70
11/2/70
11/16/70
11/20/70
12/7-/70
1/2/71
2/1/71
2/16/71
2/19/71
3/8/71
4/1/71
5/1/71
5/16/71
1/8/71
TOTAL INCOME FROM ASSETS -------------$1,317.17
.,
SCHEDULE lie"
COSTS OF ADMINISTRATION
Advertising estate notice
Reimbursement for letters
and short certificates
9/11/70
;19/1/70
10/1/70
George E.Clapp
Observer-Reporter
Washington County Reports ""11
24.00
14.00
14.00
Russell Marino,Register-Filing Inventory
Russell Marino,Register-Short certificate.
11/12/70
11/12/70
1/13/71
2/10/71
3/30/71
4/16/71
4/16/71
4/16/71
5/4/71
5/3/71
9/16/71
6/16/71
6/16/71
Barbara Craig,Notary
Barbara Craig
Russell Marino,Reg.
Barbara Craig
Barbara Craig
Russell Marino,Reg.
Russell Marino,Reg.
Barbara Craig
Barbara Craig
Russell Marino,Reg.
McCreight,Marriner &
McCreight
Inventory
Notary -Affidavit
Short Certificate
Notary fee on affidavits
Notary-Affidavit of Identity
Certified copy of.will
11 short certificates
Short certificate
Notary-Proof of loss,
Notary fees
Filing·Account
On account-attorneys
fees
1.00
5.50
1.00
LOO
1.00
12.00
1.00
9.50
11.00
1.00
1.50
3.00
17.00
2,000.00
11/#/70
11/4/70
11/4/70
11/4/70
11/18/70
TOTAL COSTS OF ADMINISTRATION ------------------------$2,117.50
SCHEDULE "D"
FUNERAL EXPENSES AND PREFERRED CLAIMS
Piatt Funeral Home Funeral expenses 1,779.56
Private Duty Nurses Nursing services 280.00
Simon White &Sons Marker 167.90
WashJ!ngton Hospital Hospital bill 287.54
Washington Hospital Additional hospital charge 107.00
TOTAL FUNERAL EXPENSES AND PREFERRED CLAIMy~-------~---$2,622.00
Observer .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
,EXECUTOR'S'::rna-r..-
ESTATE OF HELEN '.t!;';lJ';U..R .IndeceasedlateofBoroughofE:rst.
Washington,Washington County,pa.!Letters testamentary upon the
above estate having been grantedl'to the undersigned,all persons hav·ling claims against the estate are reoquestedtomakeknownthesameto
I the undersigned or his attorney andallpersonsindebtedtothedecedent
are requested to make·payment totheundersignedwithoutdltlay.
Dr.GeoTlle E.Clapp,Executor •
660 North 'W 'rh A"'nileWashington,:P.i1.lSJOl ,
John B.McCreight,Esq.I
McCreight,Marriner &IMcCreaght,Attorneys
520 Washington Tru,st Bldg.,.1
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Washington,Pa,15301 70234·Mon.·3t
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In compliance with the Newspaper Advertising Act of 16 May,1929,
P.L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,S8:.
Personally appear·ed before me,a Notary Public in and for said County
and State,JiMlle.S S LyQn.:,who being duly s,worn
according t.o law,deposes ,and says that he is the .Ex...,Vi.c.e.....Pr.es.•...
of the Observer Publishing Company,a Bennsylvania corpo,ration,and its
agent in this behalf;that the said Company is the owner and publisher of
the Observer-Reporter,sucC'essor to The Washington Observer,established
Septembe,r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspaper of general cir'culation,printed and published and
having its place of business at Washington,Washington County,Pennsyl-
vania,where it or its predecessors have been established and published
continuousIy for more than six months prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a ,copy of an official advertisement,official notice,legal notice or legal
advertis·ement,exactly as printed or published in the Ob~lerver·Reporter in
its regular editions on the following date or dates;.
...............................................O.C.t..•..5..•12 a.n.d l.9.f.l.9.7Q .
that neithe'r tl1!e affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all .Qf the allega-
tions of this affidavit as to the time,place and c~ractefOf publication
ac'I,..J;<ue-<-4 t~V
Sworn to and SUbS~y.efore me this.19 dayffc.~.~b.e..r..19 70
ff1<1:!"?!~~
WASHINGlON WASHINGTON COUI,IV
MY COMMISSION EXPIRES MAY 6,1972
•/
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 {SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGfON COUNTY REPORTS,the
official legal periodical for said Washington County,publis'hed 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 COUNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or 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:
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that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as to the time,place'and ,character of the publication ar~'true.?jl.'}?:~>r!!?/((~'.a/f~?>~·-,~.'-"'.r..,.
Sworn to and subscribed before me this -.-~~:__.::_,~?it~r
.~.~.~.?day of..9..~.~.?.~.~.~:,176Z.~:~.
.~c2~
Jl,',\.,1,1,\1't I.SV,!\lIlili·;U;\
NJtary PlJb;i~,Washin:;ton,Washington Co.
My Commission Expires July.1.1974
Estate Notices
T.he 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.
• • • •••••• • • • • • • • •
iCLAPP,HELEN E.,Dec'd.
I Late of East Washington Borough,WashIngton County,Penna.Executor:Dr.George E.Clapp,660NorthWadeAvenue.WashingtonPenna.15301 'Attorneys:McCreight,Marriner &Mc-Creight,520 Washington Trust BldgWashington,Pa."
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correctas.he _verily believe,
--I{.
Sworn and subscribed before me this I?_f~.-
day of _"19__'1/_
------..;;"RA CR~IG:~~TAR~PUBLI~---~----
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION E.XPIRES ~UNE 25,1974
Member,PennsylvaniaAssociation ofNotaries
Wa'shington County,ss:I do certify that I have given legal notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court,as evidenced by proofs
thereof filed to No._bS-:7J:3JO .
Wit _ss my hand and official 'seal thi3_0_~_;_.._,.
-~~_:
Register of Wills
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The Court is respectfu Ily requested to determine
proper di'stribution in this estate.
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In the matter of the Audit ot Account in
j.
HELEN E.CLAPP .
Estate o...f -----------------1
TO THE .AUDIT~"G JUDGE:
•No 63.70-900'.19_A.A.
Enler ..r,O,lol!~lP~appellJ'ance for accountant,George E.Clapp.
N.B.-Counscl shnll,by separate pn prosent II.concise statement .of each
claim,with supporting calculntlon cit any Interest claimed.Objections
to an account as riled,sho;!1 be concisely stated In a separate paper.
Council suggesting proper distribution shall file a separate.concise state-
ment in that regard.I
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If F 'I E .I'd b P ... I f R d'No petition -.'-ami y xemptlon c alme y etltlon,give pace 0 ecor _ __._:_..
If F 'I E .,I'd d't'1 t'h'db'f CI"George E.Clapp,ami y xemptlon IS c alme at au I ,give name,re a IOns Ip an aSls or .aim:;.
surviving spouse,who resided with decedent at the time of her death~
I!
List any advancement or distribution on account that has been made,and nature and amount of same:
None
Suggested distribution of balance shown,both as to principal and income,attacning signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
George E.Clapp,-Residue,including the following stocks in kind:
60 shares of Amercian Telephone and Telegraph"Oompany
capita:l-;"623 shares of Columbia Gas System common stock;
109 shares Cuba Railroad preferred;16 shares Dereco
preferred Class B Series 1;63 shares Diners Club
common stock;100 shares Lone Star Gas Company common
stock;41 shares Radio Corporation lof America common;
200 shares Washington Steel Corporation common.
I
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly _~.~~.~!?-_doth depose and say
that the facts set forth in the foregoing petition are true
to the best of h.t~L._.._.._knowledge and belief,
....................Sw-arn _0 and subscribed before
me thiS..ld~y of.~
Title of Officer......
Office expires......:.." R'ARA CiiAi&~pu~9Z~..
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES ;UNl 25.1974
Member,Pennsylvania Associationof Notari~,
And your petitioner will ever pray,etc,
················..·················1················-··.
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No 6.3~.Z.O.-=-:9.QQ __.
Estate of HELEN E.CLAPP..........- - - -'.-----------_.--.....1 I '.--l"'1~.,.f I ~~j
k t,.•':~n u..~-l)'
Deceased
'172 H{\H 1111 I!25
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Fiduciary g.~.QRQE E.t Q.LA:rP._.:.__.
PETITION SUR AUDIT
FROM WHERE DECEDENT -LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an at~est copy of Will.
6.Copy of inventory and appraisement.
7.Proof of adverti~~mentof grant of letters
if not filed with account.-
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
McCreight,Marriner &McCreight
by
Attorney
~2
HU'S Sf:L.LHp.F,iN 0
!'::[GISTEH OF WillS
W~'A,S-HINGTON CO.,PA.
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M~CREIGHt,MARRINER ~M£CREIGHT
ATTORNEYS AT LAW
620 WASHINGTON TRUST BUILDING
WASHINGTON,PENNSYLVANIA 15301
JOHN B.MC;:CRErGHT
STC:PHEN D.MARRINER
JAMES C.MC;:CREIGHT
AREA CODE412
PHONE 225-6600
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN REt
HELEN E.CLAPP,
DECEASED.
NOTICEI,.
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)
)NO.63-10-900
)
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NOTICE IS GIVEN that George E.Clapp.Exeoutor of
the Estate of Helen E.Clapp,deoeaaed.filed his First and
F1nalAceount in the ottice or the Register of Wills of Washington
County,Pennsylvania.on Fx-1day.June 18,1911.at No.63....70....900.
and that the same will be presented to the Orphans'Court of
Washington County.Pennsylvania,tor confirmation on August 30,
1971,and be called for Audit by the court at a time to be fixed
by the Court dur1ngthe week of September 13th,19,71,when and
where you may appear.in parson or by counsel,arid be heard if
you so desire.
John B.McCreight.Esquire
McCreight.Marriner &McCreight
520 Washington Trust Bl,dg.
Waa~ngtonJ Pa.15301
July 28,1971
CCl Inventory addAccount
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENN •
ORPHANS l COURT DIVISION
{tF..
INRE:
Estate of
HELEN E.CLAPP,
Deceased.
(
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(
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No.900 of 1970
HEARING ON AUDIT
Tuesday,September 14,1971,at 10:00 olclock
A.M.,EDST.
The HONORABLE P.VINCENT MARINO,Judge
of the said Court.
.McCREIGHT,MARRINER &McCREIGHT,Esqs.,
of Washington,Pa.,representing the Accountcnt.
TIME:
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IIID.
z BEFORE:~t'z
iIII<I:~APPEARANCES:.,:uii1I-III
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are McCreight,Marriner &McCreight.Mr.John McCreight?
papers.There are no unpaid claims.The balance for distribution
Clapp,deceas ed.The Executor is George E.Clapp and the attorney
Number 900 of 1970,the estate of Helen E.
May it please the Court,I have the necessaryMR.McCREIGHT:
consists in part of shares of stock which the Accountant elects to
viffi THE COURT:
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take in kind.And the entire distribution is to the accountant,who is
the surviving spouse.
THE COURT:Is there anyone else in Court interested in this
decedent's estate?
(NO '·RESPONSE)
2
THE COURT:The audit of this account is marked closed by the
Court.
(AUDIT CLOSED)
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Jrnnsyluania,@rp4aul1'mnun niuininu
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ESTATE OF
Helen E.Clapp
deceased
No.63-70-900
In the matter of the,__F_i_r_s_t_8_n_d_F_i_n_a_l_
Account of George E.Cle,pp
Executor
ADJUDIC TI N AND DECREE
And now ~erch-=.'02 ,19J£,this matter came on for hearing,
audit and distribution at this session a,d testimony t e;and thereupon,upon due consideration
thereof the b41ance for distribution in the hands of the Accountant is determined to be
$32,77097 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 h f,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DIS
Balance per account _
Additional credit asked at audit
Balance _
1004.00
$32,1(77.97
Deduct Clerk's Costs &Receipt~s _
At'torney M..;;.c...;.C,.;;.r..;;.e..;;;;i.,l;;;g~h;..;;t_M~a.;;.r.;;.r,;;;;i~n;..;;e.;;.r &M;..;;c..;.C_r..;;e,;;;;i..g~h~t~__
Russell Marino,Agent,transfer inheritance
tax,$1837.28
Interest from 12/6/71 to 3/10/72 28.81
Contribution to enable distributee to take items'
in kind,
George E.Clapp,husband,residue,including
the following assets,held in kind and distribut d
as such at the appraised value:-
60 shares capital sto.ck American Tel &Tel Co.
$2861.25
623 shares common stock Columbia Gas
System 20,052.81
100 shares Pfd.stock Cuba RR 100.00
16 shares Pfd.Glass B.Dereco 620.00
63 shares common stock Diners Club 322.87
100 sbB res common stock Lone Star Gas.
Co.2228.1341sharescommonstockRadioCorp.
of America 1082.65
200 shares Washington Steel Corp.
common stock 2737.50
Personal Jewelry 800.00
No balance
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
ESTATE OF )
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.'HELEN E.CLAPP,).NO.'63-70-:-900,-,,
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DECEASED.)
DISTRIBUTION RECEIPT
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AND NOW,March S--,1972,I hereby acknowledge
to have received the following items in kind per Adjudication
and Decree dated February 29,1972,in the above-captioned
estate,after having made contribution of the sum of $236.83
to enable the distribution of said items in kind,totalling
60 shares capital stock American Telephone &Telegraph Co.$2861.25
623 shares common stock Columbia Gas System -$20,052.81
100 shares Pfd.stock -Cuba Railroad -$100.00
16 shares Pfd.stock Class B Dereco -$620.00
63 shares common stock Diners Club -$322.87
100 shares common stock-Lone Star Gas Co.-$2,228.13
41 shares common stock Radio Corp.of America -$1,082.65
200 shares Washington Steel Corp.common stock -$2,737.50
Personal jewelry -$800.00 .
said personal jewelry and stock having a value of $30,805.21
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,
PENNSYLVANIA.
NO.63-70-900
1
"I"t -------------------------------------
IN RE:
ESTATE OF
HELEN E.CLAPP,
DECEASED.
DISTRIBUTION RECEIPT
-------------------------------------
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McCREIGHT.MARRINER Be McCREIGHT
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON,PA_
___~__..IIl......._....=_
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Form RCC-33
RESIDENT DECEDENT
~J -,.7/-9CJO
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS I
COUNTY OF WASlIIINGTON
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IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue,(Section 703 of
the_Inl:lerit!ince_an!l~E,~tate,Ta,~A,ct of HH>l,)
IN THE MATTER OF THE 'ESTATE OF }HELEN E.CLAPP AFFIDAVIT OF
...........................·..· · ·(·St~t~··f~li'..~;;:;~..·~i..d~;;d~~t·)·..·,....................................EXECUTOR
Borough of East·Washington .ADMINISTRATOR
Late 01 'Washington'..GountY"..· ·..··· ·..·..·....·..·.·..·..·..·....County
State 01 p..ennsyl.vania.:'}
ss:
County of W~.~.h.~X1.g~<?P:~.
.g..~.QRq~..~..~..G.1A.r...P ....Eueutor
Administrator of the estate of the above~named decedent being duly sworn,depose and say
Decedent·died September 6,19.T9.,ftestate 'leaving a last will,copy of which is hereto attached.}
(Month)(I!!lY)(Y~ar)L~t'!I't\!
Name and address of attorney or}·.c!QI:1De..JVJoC:re::i,ght,ESq •.,...lY.lc..Cre..i.ght,Mar.rine.r&.MeCr.eight ,
other authorized representative to .
whom all correspondence should be 520 Wa.shingtonTrust.Bldg.,.WashingtQu,Pa.1530.L ..
mailed.
That as such ~J!;.~.gJ:rt.9..r.deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,qr in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
...
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED_---:;I~N'--W~HI;;..C_H_D_E_CE_D_E...;.N_T_R_EN_T_E_D_A_S_AF_E_D_E_P_O_SI_T.:.,._·.....B_O""X-,.>-~__+I_NNAME OR NAMES,OF
RELATIONSHIP OF JOINT
HOLDERS TO_DEC~DENT
That the contents of said safe d~posit box or boxes are itemized'under Schedules of this
return,with the exception of the follQwing,for the reasons hereinafter set forth:
i
That Sc.hedule A attached h,erf'lto and made part hereof sets forth fullv and in"detail all the
real property in the Commonwealth of Pepnsrlvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances Qpon each parcel of real property at the date of death,giVing
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the cQlumns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth 'fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
."-at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest-thereon,if any,down to the last
interest day prior to decedent's death in the case of saVings banks,and~b the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or ~otes and other evidence of in-
debtedness of the Uni ted States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United $tates,or any state,or polit~cal subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry/silverware,pic-
tures,books,works of art,household furQiture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever ~ind or nature,leftbydecedent,together with the fairly estimated
market value thereof;all bonds and mQrtgages held by decedent and of all claims due and oWing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
.'\
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the rnlsiness,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.·It should also set forth in itemized form,together with the f('lir 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 eS:ch '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 enj~yment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers..In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a copy
of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said
schedule a list of all property,real and personal,with its value,Which passes at'decedent's death by
virtue of the exercise by decedent,either indiVidually,orjointly with another,or any power of appoint-
ment vested in·decedent,either individually or jointly,by the Will,deed,or other instrument of another,~'..with a copy of the instrument.creating such power attached to t~e schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in thi.s estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
~.
death;taxes accrued chargeable for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewit~
That the totals of the appropriate columns in Schedules "A","B",tIC","E",and "F"as directed therein,·
have been carried forward and properly registered in the Summary.
x cutor-Administrator
......§.....pr..t..h W.a.Q..e.:...Av...
(Street Number)
.......~~.?.l!,~.~.~~..~.~.~~9.:..~}.2.3...9.J .
(Cityen-Town and State)
Subscribed and sworn to before me this .
..................../.1C!..~day of J.une 19.7..l...----
.....~~.
BARBARA CRAIG.NOTARY pU~lIC
WASHINGTON.WASHINGTON COUN
MY COMMISSION EXPIRES :UNE 25.1974
Member,Pennsylvania Association ofNotaries
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,
secu;'i'ties 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-34'(1-64l
COil,M.ONW€ALiH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
EWREAU.OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances up~n each parcel at deoth of dece-
dent.Where property held os joint tenant or tenancy by entireties,report on :Schedule "E".Property hf'ld by
thede.cedent as tenant in common with another or others,should be identifie~as to quantum of interest and
the estimated value should be that of the decedent's interest only.I
The real property located In the Commor;1wealth of Pennsylvania should be (1)I (2)(3)/
described by lot and block number,street and street number,together with I DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE
I
VALUATION
conveyance by which the decedent took title;if a farm state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S
I
MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH in this space)to be listed on Schedule "F"and must not be deducted from this schedule.
NONE
,
II
I
I
I
I
III
,,
I
I
!.II
:
,
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.NONE NONE
~cc -,35 •·.,,
COMMONWEALTH OF PENNSYLVANIA
i 'TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible perso~al property owned indiVidually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,includtng but not ltmited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not ofl the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goodS,and furnishings,books,pai.ntings,automobHes,boats,etc.).
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or iUvidends,sal!aries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the t:lme of death,should be listed in this schedule.
--~r----------------'----------_--......--i------....----...t~..~--__
Item
No.
L.
2.
3.4.
5.
6.
1.
8.
9.
10.
11.
12
ITEM
List and describe fully
Checking Account-Washington office
Pittsb.urgh National Bank
SaVings Account-Washington office-
Mellon National Bank and Trust .Co.
Savihgs,,:.;Account-Pittsburgh National
60 shares American Telephone &Telegraph
Co.capital stock @ 47.6875
623 shares of Columgia Gas System common
stock @ 32.1875
100 shares Cuba Railroad preferred @1.00
16 sharep Dereco preferred Class B.
Series 1 @37.625
63 shares Diners Club common stock @ 5.12
100 shares Lone Star Gas Company common
stock @ 26.40625
41 shares Raidio Corp.of America common
stock @ 26.40625
200 shares Washington Steel Corporation
common stock @13.6875
Personal Jewelry
UNIT ESTIMATED
VALUE MARKEr VALUE
I
(}.£''l7#1,306.67
AlJ,A-•.,4,367 •55~~~;424 87
V'Tp.~-I •
~~2,861.25
tJt:/l1;.~2:0 , 052 •81
~:J.100.00
~~620.00
VA/IF("322.87
I
M!?l12 ,228.13
t?I(;~l,082.65
I
~~2,737.50
~w-.800.00
I
DEPARTMENT VALUATION
(Do not write in
this space)
I 3o(g (p1 ·,.
¥,3107.5~•
1~4.~1'
;)r;to I .;).s""
I
;)0/00-;).7 /~
/()0 .()"<),
Ifadoo·()-O
~;J~.i7 I
~j~f'.1..3 .
I
I (JgJ..loS t
I
01.(157.5""6 •
'p60.00
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X
t7-7t:\.36:,904..':30
RCC-36
C'OMMONW'EALTH OF PENNSYLVANIA
'"'TRAMSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of.his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes ~r no)NO
(2)Did decedent,within two years of death,transfer property from himsJlf to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)....N..,oo<-~__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of deced.ent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer I'yes or no)_
(b)What was the transferee's age at time of decedent's death?_~i _
(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)No
(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 whiC'lh was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_1~J~a~__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
because of a reserved power to al ter,al11end,or revoke,or which conld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_~N~o~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)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 ~description of the property
transferred,it's fair market value at date of death,dates of transfers ~nd to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust ~eed 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 Sched~les A,B,or E.
ITEM DESCRIPTION
NONE
MARKET VALUE
(Es timated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.NONE
I
RCC-38 ..
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA,~iRAN~m~R INHERITANCE TAX
SCHEDULE "E"
JOINTLY OWNED PROPERTY
';,.,
INSTRtTCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of t?e decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description~as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal prqperty should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relation~hip (if any)of co-owners to
the decedent.:
Description of Property,Date of Acquisition,Name I Unit
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Real Estate.!
percentage
Share
EstateIValuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
45 shares SterlingDrug common stock
registered in the name of George
and Helen Clapp,tenants by the
entireties.@ 36.84 -Acquired 7/7/59
10 shares Gulf &Wester $5.75 preferrEd
stock in the name of George and Helen
Clapp,tenants by the entireties
@ 52.94 -Acquired 8/17/67
5 shares Gulf &Western $1.75 conv.
preferred stock in the name of George
and Helen Clapp,tenants by the
entireties,@ $52.00 -Acquired 8/17/E7
350 shares American National InsurancE
common stock in the name of George
and Helen Clapp,tenants by the
entireties,@ 7.97 -Acquired 3/22/63
52 shares Allegheny Power System
commons stock in the name of George
and Helen Clapp,tenants by the
entireties,@ 21.06 -Acquired 6/16/4 c ~m.l,095.25
/G,S7.%(}
f
J O.(){J
c17f'V.O t
I \
I,
IOQ5,;;~
J
ALL that certain lot of ground situatE
in the Borough of East Washington,
Washington County,Pennsylvania,bein@
Lot No.114 in the Harlan Plan No.3
Second Revision,which plan is recordEd
in the Recorder's Office of Washingtor
County,Pennsylvania,in Plan Book
Vol.7,page 8,said lot being more
particularly bounded and described
as follows:
BEGINNING at a point on the northern
side of Willow Street;thence along W~llow
Street,North 52°14'30"East 50
feet to the boundary line of Lot No.
115;thence by the boundary line
dividing Lot No.114 and Lot No.115 North
West,215.75 feet to a point on the
southern side of North Wade Avenue
Extension;thence along North Wade Ave~ue
Extension,South 54°10'50"West 50.03
feet to the boundary line between Lot
No.113 and Lot No.114;thence by
said boundary line along Lot No.113,
South 37°45'30"East 217.44 feet to
the place of eeginning.-Acquired
2/3/51 -Recorded in Deed Book 784,
page 586.
37°34'30"
I
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.28,831.51
·.",flee -3'7 (12"-63)
COMNIO}n'-EALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
I
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE'(If step-children or INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFiBENEFICIARYaveaninterest,vested,contingent or other are involved,set STATE YES I IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTfII,
George E.Clapp i
I
660 North Wade Avenue i
Washingtomn Pa.Husband Yes Enti'Y',o ,o!'lt:J:1tp
I
I
I
III
I
I
I
I
I
I
I
III
I
!
!
I
I
,
(
h
I,
I
NAME DATE OF DEATH i RESIDENCE
I
,
,
I
,
i
i
!
!,
II
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
Deceased
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
:y >-3 >-t:I ::tlo...Cll Cll
}-J-§;;l e.p Vl 0IT....,::s >-t:I.Cll \lj ...J-';;l ...-0
<:<:>-t:I 'g......;:r::.g ~
:(])Cll
}-J ~Po '<
h:JIio'P:(j)
H:ct-
~
(Executor-Administrator
must complete "As
Reported"column #1.)
>-3~~(b
~VlS"....Cll
o...oVlVl
HUS~,-'L ;':\H\NO'
r.EG\S~E:~\Or WILLS
~!ASH I~,,:;;1TO Ii C0.•PA.
"I JIW If)D1rl?Z1I_,\.I ,!.,.}
L"i 1 L~n;~,~...t ~..i......")~
Year .
P.if THE
t No.
HELEN E •.C.r"APP
Will
Administration
Late of .BOROUGH.OFEASTWASH.INGTON ...
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of WASHINGTON enc:::
~~:>-:...-..... .::tl...-.....-.....-....-.:::(.1)W en en:0 ::T'(')(')
:::Y •?"'?"'
:~j ~~••
-----0 -0 -(I)-0 -0 -0
:0\.Tv .Lv :>-01::co :m Vli.e :.."!::tl..---~::co :\0
Lv Lv 0 Cll .....
01 I-';j:::''g~..;-.........,CO \J1 W Cllc...,I-'I-'i::>~
-0 -0
~~~
~h
.~'-.:
-(I)-0 -Yo'-0
Sb ~.,,~:"f"..:
:~.~.."'"'-I:\S
":"--'~..~(;
'-.:0
>Vl
uCll..---ctl'-J...~3
::I(";c...,
,
,.
•
R£t;ISTEf.c Of"'W11.LC
S:";:\TEMEi'iT OF DEBTS
AND DEDUCTIOhlS
',"on""',",w,"'"J
'"',"M 0'...".",..."g(l')/.~
7{::;JJ~/Z
Reo:of Will,.AOr.r,!~_~·_
BOROUGH OF EAST WASHINGTONHELENE.CLAPP_____LATE or
OiTICE OF THf:
ESTATE OF
AND ACENT
~
rorrn\lD;-.lO _.f.,..:..
DATE OF FILING ,~PPI~AISEMENT l_l-'-/~J_.2.,..:-1_7.:--°__OATS:0 ..DEATH _SeI2..tember 6,1970
--
NO.~._.
.:=1=REMARKS T-_.-
I DATE
VOUCH"''''
NAMI<'::>f:PAYEE AMOUNT
'.---_..--~..Ke:[rrlo-ur s em ent l'or letters ..
9/11 70 George E.Clapp and short certificates 24 00
10/1 70 Observer-Reporter Advertising estate 14 00-----",---,......._---...
I~JW-_.__'7...SL •._--:-Jjashing.ton County Repq,rt s Advertising estate ..14 00
1.11/2 70 Barbara Craig Notary-Inventory 1 00--"-......_--.c-.
!
Jl/~.2 L ...J.SL1--._--Russell lVIarl.no~Hegister Filinr;Inv_en~or;v .2-f-2LCertif~cate ......
1/13 7ID Russell r·1arino,Heg.Short 1 00-1-"_-,
-.?/1~71 Barbara Craig Notary ww aff~davit 1 001-"_--""'-._---
.3.L3.0 71 Rus r.>ell ~1arino ,Reg.Short Certificate 1 OlJ
Ll/16/~l Barbara Craig Notary fee on affidavits 12 00.----f------
9/16 71 Barbara Craig '!Notary on Affd.of Identity 1 00---veli.,~copy ·'Or-v:YJ.LL ._-
4/16 71 Russell Marino,Reg.11 short certificates 20 ~;o.._,-
1)/4 -.n.Russell Marino,R~Short cerfifJ.cate 1 OiL.
5/30 :71 Barbara Craig Notary fee-proofs of loss 1 .5..9-__
6/18 71 Barbara Cra1.g Notary fees 3 00
6!18 71 Russell r·1arino.Reg.Filing account 17 00
G/IB 71 .McCreight,Marriner &On account-attorneys fees •2 000 00_...._---McCreight
11/4 70 Piatt Funeral Home Funeral expe11se I 1,779 56
'11/1.1 70 Private Duty Nurses Professional ',Services 280 00
11/4/70 Simon White f~Sons lVIarker I 167 90
bilJ]
_.
11!!.1 70 vlashington Hospital HosDital 287 2 __
I
11/18 70 Washington Hospital Add:Ltiona1 hbspital bill 107 00
,----.----,..----
A
,<1;}~:--1.3.9-~---..('!AA~t,A7~o;{-r!?~M t=J rvvr-.....
-.J ,=";;i&ud~0h.~-~O(J.r_.~
COMMONWEALTH OF PENNSYLVANIA .}
COUNTY OF WASHI NGTON Sfl:
I,GEORGE E.CLAPP HEREBY CERTIFY.THAT.TO THE BEST Of"
'AY I{NOWLEDGE AND BELIEF,THt:FOREGOING IS A JUS}:J1t~TfU ~Br~TLA~s.FUN~~EXPENSP;!l 01"
ADMINISTRATION SUBMITTED TO THE EGTATE OF'I,J L.-9:~-"-9 DEDUCTIONS;FOR
INh"ERITANCE TAX PURPOSES.~~.~~~
fA..."..............'"............-~~~c-.::25r ~"u .J
\SWOSN AND sosse,,",""/1'"''N's ~AY""uec utor ~7f....-/~June ..10 ..~..P'f/Jj,JIm),A J (t'./l ~./-0 --.
---BARBARA CRAIG.Nor/,jr PUBLIC ..
WASHINGTON.WASHINGTON COUNTY
MY COMMISSION f.xfJIRf.S :UNE 25.1974 .
Member,Pennsy/vaniaAssociationof Notaries .Lj
"
."
•..
•
In the matter of :ohe Audit of Account filed in the Estate of
Deceased
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
Cl--?-70)Date .f deoth _
\No.900 of 1979 Term,19__•A.A.
)Docket 38-102-8 _Clapp,Helen E.
TO THE AUDITING JUDGE:
Enter my 'appearance for the Commonwealth of PennsylVlaWa.claiming tl"ansfer inheritance tax in the above estate,as follows:
DR.
CR.
Debts land Expenses per Account;see Note
To appraised V1alue of Estate:Realty........________$..----:.--_
Personalty ____..__.__..______.__$3 (,7'tl ~30
Additi."",",.,1,pe,Aoc.oot,Subject io Too<___._m_$~.r ~
Addlti.na1 ",.,,,pe,Audit,Subject to --_-.-...__..-;;71..$--/--------------
GROSS VALUE ----------.--.------------$.,J...'--r--::.,-..
L£V~2r~_
L .
$--
CALCULATION Jt)
Gross V<lI1ue __~~..!f.t ._~'_._
Less Deductions .___P~.-p:()_
Clear VaJue ......._:lf2_~_y._O~_._
~O,z,./~2 o.
TOTAL DEDUCTIONS,$
/5""'l
7 !7--;3 :>..1 0
",,-.t..----z..~'O-O J tU)
''--...
)~:-=-/_----
>/$-------Additional Debts and Expenses per Audit \$
/'$----
------------:::/---
Total Tax ......____------.
~:/----_._----
at '
15%)_
-/--{;f------.--.------
-
TAX PAID ON ACCOUNT
._-,,£-\~~------_._--_._--
~-f---t--~l.4-_+---I-+-------.-
$--------=.....
$.___Less amount previously palid __..____.__$~
$___Balance ____.____$ /~,?r-~__.
$---------Interest__'T'~",",~"""@L%mm.$t-~('8"+
_____$__-.-TOTAL TAX AND I~~~~T';:;;;;:JL~;aip
f 9Y"(f)r i~r QMt1flob(,.6~
~~Jlq7~
~
•No.,Tenn,19 __,A.A
ESTATE OF
Deceased
PRAECIPE FOR APPEARANCE
FO R
COMMONWEALTH OF PENNSYLVANIA
~5
I
Rcc-al (2-64)
COMMONWEA[TH OF .PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION IN YOUR REPLY PLEA8E
REFER TO
J
NOTICE OF FILING OF APPRAISEMENT 38-102-8
(Executor~
GFDRGE E.CLAPP
In Re:
I
I
Estate of__--=.:HE=I:E=N:.:.......:E=.:.~C~LAPF=:::.-:------fl---I
___----'WJw'!AS~I{[~NG!oo!.TO~·.u.NL-County -!File No.63-70-900
I
Dear Mr.~lapp,I
You are hereby notified that the ~O=~~i~g~ina~.~l+I--------------
appraisement in the estate of HELEN E.CLAPP :
has been filed in the office of the Register of Wills qflWASHINGTON
County on August I,,19..7l.Said appraisement hnects the
following valuations:I
Jt.Held ~----,,2S~)~S3~1...:.§r.l:l---
Personal Property ~3~6~,~9~ru~,~.3~Ou·------
Transfers -:-_
Tota1 ~6t..J,5'*",7+.3,.J.,,5.L4.'""'8u.J---
As to such tax that is paid within three months from date of
death,a five (5';(,)percent discount is allowable.As tol any tax that
remains unpaid after one year from date of death,interest at the rate
of six (5';(,)percent per annum is charged.I
I
Any party in interest who is aggrieved by an a~praisement may
appeal therefrom as provided by law.i
II
Date Aug-=-u_s_t--:.4.L.'....:1~97~1'--_Signed
Title
~.:r~~()
I J r
MADELINE FINNEY"APffiATSER T
I
DATE OF DEATH:September 6,1970
Note:This is not a bill.
',.
;...
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of----"'"CU=p'-"p'--__--=:HET=.EN=.:...__--=E=-'.<--DATE OF DEATH 9-6-70
(Last Name)(First Name)(Initial)
FILE NO.63-70-900
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of1-1,_'~WAS='=H=I;::ID=...::.TO=N _
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
August 4.1971Dated:__===--=--=Oz---,=.L.1..=_
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
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
VALUE AS REPORTED VALUE AS APPRAISED
$$,---------ll--_
VALUE AS REAPPRAISED
$I
0'/06
Valuation of life estates or
-t=
COMPUTATION OF TAX !FOR USE OF REGISTER ONLY
Tax on $--+__2%
Tax on $®
Tax on $5%
Tax on $10%
Tax on $15%
~e~tiMs *
Total Estate --1-__
TOTAL TAX
$--------+---
$--------1--
$--------+---
$-------+--
$-------4--
$L-_
(*)As evidenced by Charitable
Exemption Certificates issued
I
I by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid wi,thin
3 months after death
:-------It=
$=====L==
BALANCE OF INHERITANCE TAX DUE $$---..JC II"Add interest at rate of 6%from_____to _
AMOUNT OF ESTATE TAX ASSESSED $----'L-
Estate tax paid $L-.
BALANCE DUE $----Il-
Add interest at rate of 6%from t=1
------lto-----$-------1
TOTAL TAX BALANCE $----~
PAID $....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.~...E..".CLAP'!>...
Deceased
Late of WASHINGTON
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
•
,.
~.
.-
\
Form RCC-2
~
.;D~~R'!'MENTOF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH9F PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE August 4~l9'11..
COUNTY w:~.HmQT..QW .
FILE NO•....9..3..~7.~9QQ .
Whereas..~~.~G~~?late of ~.I.!:~r WA$tr~~.'J:'Q.N .
in the County of WA.SHmGT.ON Commonwealth of Pennsylvania.having died on
the sixth day of Sept.ember.19..7.0.,.•seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I..M!\p.~~F.J.~l.......................................................•an appraiser duly appointed according to law.
having been designated to make a fair and conscionable appraisement of th~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.I
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpoles
I
$
PERSONAL:
SEE COpy OF SCHEDULE liB"ATTACHED TO APPRAISEMENT I
36 ..9OL.110
..
JT.HELD:I,
SEE COPY OF SCHEDULE "EU!ATTACHED TO APPRAISEMENT 28.811 11;1
,
total he;.711;~1
I
I
.
I
,
I
;
II
1
I
1
.......................,;,.
" ,Penna.
H····.....WJ.i$l.IJ.!'lQ'rQ~...County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...............................HHl£LEN E•....CLAPP H H.H H.HHH.H.H..·
Deceased.
Late of
..,..EAST WASHIN.GTON..H H.H H..H.H.H.
Vatc of D eatII,HHHH..H ~9.~7.9HHHHH..H..H ..
Appraise/lle}!t Docket Vol.,3.Jt ..
Page,..H.J.02~8 H..H No 6~7~.9QO ..
Filed in Register's Office,~~.~4.19H?~..
Amount of tax due,$H H ..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..H •..••..•.
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,H H ..
Entered and charged,
•
,
~
Rcc-n (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATlON FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
J
DATE April 16,1911
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for CQlsent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Associalion located in Pennsylvania:
(a)100 .(b)Washington steel cop~orat1on (c)eQmmon stock
(NOTE:In describing securities enter in (a),ab Ole,eit er the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of:stock or the stated interest rate
and maturity date of registered bonds.):
ISSUED ON ,and having a TOTAL MARKET VAilUE OF $...:1~,.....3L::.6=8:...!!'-L7~5 _
(Date)
as of the date ofdeath of the decedent,Helen E.Clapp
(Name of Decedent)
I:,on September 6,]970
(Date of death)
who was Iate of_-..J6ol.!6ol.!O,L'-.IN>.J..!oit.lrl.:..tit.Jhll..-WD.Jaa..du...s;;[e----l:l.A..lI:V-'"elJJnwll~eL.______IWJ..(a:us~h~'.t,.JnUjgo_tI.lJOi,l.nu,---i-:W_a.QsJ...lh.....5""'n~g.-"'t'""'Ol,l.-nl----.lP;:..calo-<.o-----
(Street and Number)(Post Office)'(County)(State)
The securities are registered as foil ows:_----=H:.::.e::.;l=-'e::.;n:=.,-eE=.=..,_'..::..C=l=a.cp-"'p _
(Name or names in which certifjcat~s are registered)
I
ADMINISTRATOR)George E.Clapp,Exeeiitor ..660 North Wade Avenue.Washington,Pa.
EXECUTOR)(Name)(Address)
NAME OF APPLICANT John B.~McCreight.Esq.
!
COUNTY FILE NUMBER 63-70-900
NOTICE:
I
ICATION,IT WILL NOT BE
COMPLETION.
COMMONWEALTH OF PENNSYLVANIA - D MENT OF REVENUE
CONSENT TO TRANSFER SECURitiES ,i
DATEApri1 21 1971
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
IDecedentandwaivethefilingofacertificatecertifyingtothepaymentofthetransfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisio~s
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in ~eference to the estate of the
above-named Decedent.
(County)
I
or the Secr~tary of Revenue
(Title)
(Signature)
Register of Wills Washington
·...-,.i;1 ;........,!~
t-ll I1HR
\~.nLl_;
t~n II 26
RUSS~L!_I',,\;\.NO
nEGISTE.P.Or WILLS
VI ASH IH~,TON ·C 0..PA.
.---
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RCC-49 (8-70
COMMONWEAL TH OF PENNSYLVANIA
DEfiARTM!NT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION lJ T
In\ryO'
j
19 73
Estate of:tIe {el'\r CLq f P
Date of Death q~.b·"70
County Lt1..aJl4 i ...i 161.1 Tn 3L.J01,R
Bureau File No.bJ.111....::....---J1.UI!O::.....::b=--__
~.te --B q 9 ot I
RdJIJ "0etA,...)./J..q/n
1.Taxable estate per U.S.Estate Tax Return,Form #706
2.Taxable estate per final change in Federal Return dated
As shown on return form or final change notice {$.,,--...,
3.Amount of credit for State death taxes.
As verified by computation
4.Penna.Inheritance Tax due and/or paid-5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
$
I
I
N(Joc...)I
I
I
IIK31.lj eRtJ\,
IJOl.h.!
r
$~A}6A!e.
$------
__UONe...
lRJ7.J..l-
AJ()IJ(.
8.Less:Previous payments on ajc of Penna.Estate Tax
Date of payment Amount of Tax paid
$------
Amount of Intere~t paid
$,-+-1_-
I
9.Balance of Penna.Estate Tax due (7 -8)NoA.h
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of -1-_
Prepared by ~J W q Ybuw-t-_--"l)........,.k~.....r_.__'S=__=;::'L('-Lr--=tJ....!.:R."'-----+_--(N~(TITLE)
(TITLE)(NAME)
CoP~"'-0 ;
J"O~h 'B tthcCRel9t.1 £Jfl ,
Reviewed and approved by ------------------+-----:-r--------
I '~i.<LJ.feTT0 Recl~T~f\W\I '"CiT I 0 ~
L(POh RtC'(>I P1 or t~Jeftol...c..Los,4 $Le T-re~
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R CC-49 (8-7 I)
COMMONWEALTH OF PENNSYLVANIA
DEPARTffi"1:NT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
I
II
PENNSYLVANIA ESTATE TAX I
DETERMINATION .~ri:'~Iflctt'Tfd ~"'r"l'.\l.TR f)~,.l.S'.i"
'\£.1 t'~"c'F /rJ..<:'!u.J·I L·rR.I
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-
Estate of:~,,-I·.....i..:..(..::L~(:.=-.~--::...-_T_~_\_":_~_.!:_<_f_;f _
Date of Death ~S'!...1_.---'(,"'--,_·_I_j _
County ;-=-./..::.U--'-I...:.-·l-=.i---'i'-~_._lo_'J.l_I·_·v_l_·,__·,""'_...:...t_1 --=:.2 a'102..l
Bureau F ileNo.("";!:.....~=_._.---:7_a_·_"..L7_C_'H....:...~_
$_-:.../V.:......'::.....:.Jf.._','--:...'-_
$Iv ~/J_JI--'-''--=-.:.~---
[
~ate
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I1.Taxable estate per U.S.Estate Tax Return,Form #706 I
_.-,-"I
2.Taxable estate per final change in Federal Return dated BTT"I ~U"~If/::..:,-hl
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($__·..:;!./..;;::..:i,...!!:....t...4....=,--
As verified by computation
I
4.Penna.Inheritance Tax due and/or paid $18 L..'~,[..1 !i I
5.Normol I"hedto"ce toxes poid to other 5totes "nL......I
6.Total Inheritance tax credits (4 +5)I
7.Total liability for Penna.Est<lte Tax (3 -6)i
I8.Less:Previous payments on ajc of Penna.Estate Tax I
I
Date of payment Amount of Tax paid Amount of Interekt paid
I$$I
I
I
9.Balance of Penna.Estate Tax due (7 -8)I
10.Interest due from to @6%per annum I
I
I11.Balance of Penna,Estate Tax and interest due as of I $=====:!;~,,~~=~::::::::!'~==
Prepared by
(NAME)I
Reviewed and approved by +-_
(NAME)(TITLE)(DATE)
aM -=-=
----.....--.---
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
0ctober 13,1971 1
J
Mrs.Frances Leo,Chief Appraiser
Inheritance Tax Division
Room 244,Washington Trust Building
S.E.Cor.East Beau &Main street
Washington,Pennsylvania 15301
1
Re:Estate of Helen E.Clapp
File No.63,70-0900
County of Washington
Date of Death:9/6/70
Dear Mrs.Leo:
We have your letter of October 5,1971,requesting per-
mission to delete certain jointly held assets from the appraise-
ment of August 4,1971,in the above estate.
An examination of the appraisement disclosed that five
items of securities appraised on Schedule "E"wkre registered
in the joint names of the decedent and her surviving husband
and established well beyond the two year period'•Therefore,
subject items were erroneously included as taxable assets since
they are exempt from inheritance tax pursuant to Section 311 of
the Statute.
1
In view of the above,we hereby authorize you to delete
the first five items of joint property in the aggregate of
$6,331.51,and our Bureau records will be adjusted accordingly.
The item of joint property valued at $22,500.00!will be the only
remaining asset on Schedule "E"and the total Gross Assets are
now $59,404.30.
~2t-e~~
Herbert A.Brinkley,/Tax Examiner
Inheritance Tax Division
Russell Marino,Register of Wills
John B.McCreight,Esquire
g.ttW4J1US,~
HAB/lsg
cc:
For:Peter Capataides',Director
Bureau of County Collections
I
i\..
November 12,1971
1m.JOSEPH F..StIAMAy,CHIEF
COmmNliEALTH OF PENNSYLVANIA
DEPARTMENfOF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
FINANCE BUILDING
HARRISBURG,P~SYLVANIA 11121
0.
RE:Eotate ofH'1'llen E.OlappF11QNo.63-10.0900
County of Wnohington
De.'tG of De~th:9/6/70
Dear Mro.Shamays
Mny wo ploaoG he.v~your·ponnianion to ~opreet tb$apprainoment of
tho abovo montioned estate..
It Q06mo that the Jt.Hold Real Estate lifJtod on Sebedulo nEtt of
tho appmioE)cont in tho aooUitt'of $~2.S00.0o,vae altlo hG)ld by
thta GJ1tlrotiQo.' .
Thin eor~oc::tion utI1 eooplotely eliminato the Jt.Heald property
iron tho GotetG,and makQ thQ ClQar Valu.e ot tho Eote.te
$36,904.30.
Avalting your rapl,.,I ro~iu,
/mjr
FRANCES LEO J
CHIEF APPRAISER
Jg-_/{)L-g
C,3-70 -f 00
eovo~r 29,1971
t·3ra.Francoo Lc1);Cb10f Appro1sor
Inhor1t:ancc Tan Division
Room 201~,t1aeh1noton Truot Building
B.E.COr.East Boau &t-401n Btrcst.
t1o.ahington,ponnoylVon.1a 15301
r...o.Est.ato of Holon -E.Clapp
Uilo t\!o.63-70...0900
Q)unty of tiTosh1nqt.on
:">o.~o of ~thl 9/6/70
DOor Mra.LeoI
This 10 to aoltnolfledgo rccoipt:of your lottor of t\."oVcm-
bar 12,1~1l,concoming ~h3 approioal of ron!<3otato in t.ho
n'bnvo.capt.10nctl eot.oto 11atdi un(lQr &:hcdula tiE"in the appraise-.mont fil~of rocor~August ~#1911.
InQI3tUUch GO your 1nvaoUgQt1on hoa disclosoo that.tho real
oat.ute in quootion l1a$UtIca in tho nQlllO of the d.~ent an~
hor surviv1ng huobond by ~~entirot,ioo for more tbQn two ~ors
prior to tha C!aeC3dcnt·s doath,tho subjoct proporty W2~GrtfQn-
~usly appra10cd co 0.tenoblo asoot in eMs osto.tca.~;~-0
Bubj~roil1~()Dt.otO io o:tte:::IIpt fro:11 1nhor1tanc::o ~~PU~BUoJt:.Qj
to SOction 311 of tho saatuto,ct1eroforo,\1'G hereby ~spt YQu L-
permission to 'td.thdra'tl $22,500.00 ft'Om t.ho appre.:LI3~i:.ian<[Jdo1eco'
(:he real oot-ato from SChcdulo UE".~§~-!J
,:0 :.':
Tho onl"aosotD rcmo1n1ng nrG thQ Porl3onol Property ~ema .
on SChedulo "0"in tho own of (136,eo~.30.~:;;
Very {:ruly yours,
Halrbort A.Br1nltloyI TalC Examiner
Inhor1tonce 'I'm:Div1aion
l70r &PotGr CnpotstdGs,Director
HAD!lsg BUr()tlu of ~ty Collections
~I Ruoaoll ~1no,Registor of t11l1s V
John D.t<':oCro1g-ht,Esquiro
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FOR Russell f,1arino,Register
Washington County Court House
Washingto~,Fa.15301
IN REFERENCE TO:
Helen E.Clapp Deceased
AIRMAIL 0 FIRST CLASS MAIL 0 INTER-OFFICE 0
I
HOW TO USE THIS
~R j __
~LEDER TO SAVE TIME.
Type or write your reply in the space below.Then mail
the white copy to us and keep the pink copy for your files.
You'll save time and effort,and we'll have your answer
much faster!Thank you.
I •I =I.'l>I'I
DATE 12/6/71
fOW
Dcar Sir:
fOlO
Enclosed please find Form 706 Estate Tax
Return which uas filed with the Internal Revenue
Service.Estate Tax Division this date.F',itsT }JEll til ~I "'"t'"r tll"'-Oh
ffc!ffle;.L ES14rc./'"Zo,c,ReT(.(tln.
t~Olldell ro Fu..e.ltz.e.~IJ
eSTVTc Cr Co f't 0 F Tt.c:...
Fed@l\c.t c.L (I~....."Le rre P-...
'S h e("J.~d...
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SIGNED John B.~cCreight SIGNED
1
REORDER FORM No.7010N,DAY-TIMERS,Inc.,P.O.Box 2368,Allentown,Po.18001
-
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II
OCtober 13,1971 II:
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I'I"'~""••..'.··.:.['f·',·q;(Cj'in \.L~~:£\',:~_.",,-,"t"~.~.-
nE(;r5~l GF W1LLS
Mrs•"l'Il,Wl-q~$Tt.ecf~I),CfS..ef Appraiser
Inher1tance Tax Division
Room 244,Washington Trust Buildj.nqs.E.COr.East Beau &:Main'Street
Washington,Pennsylvania 15301
IIRe:Estate of Helen E.Clapp
File No.63~70.0900
county·Qf Wc:ishington
Date of Death:9/6/70
Dear Mrs.Leo:
We bave your letter of Ootober 5,1971,'reqUesting per-
mdssion to delete oertain jointly held assets from the appraise-
ment of August 4,1971,-in the above estate..
An examination of the appraisement disclosed that five
items of securities appraised on Schedule "Ell were registered
in the j oint names.of the deoedent and her sur:1ving husband
and established well beyond the two year 'period.Therefore,
subject items were erroneously inolUded as taxa~le assets since
they a:re exempt from inheritance tax pursuant to Section 311 oftheStatute...
In view of the above,we hereby authori~e you to delete
the.first five items of Joint property in the 8g'gregate of
$6,331·.51,and our Bureau records will be adjusted accordingly.
The item of joint property va.l1.:lea at $22,SOO.OOwill be the only
remaining asset on SChedule !tE"and the total Gross Assets are
now $59,404.30.
Very truly yours,'.
HAS/lsg
ec:Russell
John B.
(
Herbert A.Brinkley,Tax $Kaminer
Inheritance Tax DivisiOn
For:Peter Capataides,Director
Bureau of County Collections
Marino,Register of WillS~
MoCreight,Esquire
··i- i