HomeMy WebLinkAboutOC1970-0942 - ESTATE OF HEFFRAN.'PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
I
Testate Form J
No·942 0F l.97-0 ---,.
Fiduciary J.A.ME.S W.,HEF.F.MN anct .
RI CHARD H.HEFFRAN
Deceased
Date of Date of
Decedent's death ~~g~?:t?..g.9..'---.~9..7.Q..__Grant of Le'tters §.~F..~~~~~.~?~.L.;J;..9.79..
This is the f.;i,.x§t 9X1Q f.ln9-.1.account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
.....................................................................:NQ:t;;...~.P.pJ.;l,P..?-R.1.~"..".._
Election to take Date Election Place of;
Under or ~:trNkWill.(cross out one)Filed ,.,..~""."",...............Record .._::::._::::..:":.
Name of surviving spouse NQne.____._._._.__.__._ _.._ .
List issue,where material:
Did decedent marry after execution of will?(indicate)¥e:s.No.Any children born after execution of will?(indicate)
~.No.If answer yes,name them ___.___.._ .__.
Leg,atees Relationship Interest Fiduciary,if deceased or not sui juris
James W.Heffran
Richard H.Heffran
James Thomas Hatfield
Hazel Hatfield
James Harold Heffran
w>J
Afl,1
Grand.son
Grandson
Grandson
Daughter
Son
$500.00 Sui Juris
$500.00 Sui Juris
$500.00 Sui Juris
1/2 remaind.er Sui Juris
1/2 remainder James Harold Heffran
is deceased.His share
to be divided equally
between his two sons,
James W.Heffran and
Richard H.Heffran.
List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause:
If partial intestacy,give facts:
No exceptions
Not applicable
....
Notice to interested parties,Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~.
If any exception give cause:.wb.".e.xc.e.p:t.i·0.ns.,~,~:;;.
File copy of Notice
and date of mailing S~.p.:t.§ro.9.~.:r...4.,....l.9.7.l .
r
Is estate subject to the filing of a Federal Estate Tax Return?N.9..
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..1.QO.•.0.0 .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
.Not applicable
....---..-----__-_-_:..~--..--_o.__ - __.
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.
NON E
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:
NON E
Balance for distribution per account,
Itemize any additional debits not shown by account:
Total a,dditional debits (Add)
Itemize any additional credits not shown by account:
Russell 'Marino,filing Account,,
Total additional credits (Subtract)
Balance for distribution
$J3"'.31.9..~J7 .
.,'
$.-i1one .
18.00
$.18.,.QQ..
$.13.J-3.61.•.17 .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Balance for distribution is cash.
••
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If Family Exemption claimed by Petition,give place of Record:N.9.t...~P:P;J,.J~.~~J..E?.
If F 'I E t"'I'd d"I'h'db'f CI'.NamiyxempIonIScalmeatauIt,give name,re atIOns Ip an aSls or aim:....one .
List any advancement or distribution on account that has been made,and nature and amount of same:
---James W.Heffran 1500.00 Specific bequest
---.Richard H.Heffran 500.00 Specific bequest
James Thomas Hatfield 500.00 Specific bequest
t(J!:azel Hatfield 11 ,000.00 Cash advancement
'f/;;'ichard H.Heffran 1,000.00 Cash advancement
c ~ames W.Heffran 1,300.00 Cash advancement
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
Richard.H..Heffran $300.00
Hazel Hatfield $300.00
Hazel Hatfield.1/2 balance of estate
James W.Heffran 1/4 balance of estate
Richard H.Heffran 1/4 balance of estate
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly J:?~Q;r.n doth depose and say
that the facts set forth in the foregoing petition eire true
to the best of..::·~'..their.knowledge and belief,
And your petitioner will ever pray,etc,
......~.
•-,......-:l.":"~Sworn ,'-~d b 'b d b f··················..W···~:~···~.....··...···to an su scn e e ore
::n:::'~L~f:;i:~'__::~eptl~~::
Title of Officer..........Qta:r:l...fuD.l.:i.~.
Office expi res $.l2.~/7.~.
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No..9.~2...0.F.191-0 .
Estate of Mr.:,r.J~..E.LIZ.A8.ETH .
HEFFRAN:·····..·····.··D.~~~~~~d···.....................................
Fjduciary <!A~!];§W.!:tm:f.f.'MN ~ng .
....................BICHARD..H .HERERAN .
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of WiII.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution 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.
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,
lIuEijiugtnu (ltnuutY1 Eli:
I,.....~.q.~.~.~l)....~~~j,P..9............Register for the Probate
of Wills and granting Letters of Administration,in and for the County
of Washington and Commonwealth of Pennsylvania:
To ......J~.m~.~C!.'!T~~i:~.~p...~Il4...fZl~pa.:r~..II.•..J!~ff'ran ..
Administra ibol14 all and singular,the goods and chattels,rights and
credits ~~which were of .
........IJo...:Il~J~~+.i:~~.P~.~.P.II~.f.r;:r.ElA late of the said County,
deceased,with a copy of deceased's will annexed,GREETINGS:
Whereas,the said :H.a.1:;.t;~~~~~.z.a.1J.e.:tl:lJ:I~rf.r.~.~.
tit Her ..lifetime,made ..1~f}r last Will and Testament in writing,
which was duly proved on the :a.?Ilcl.·day ofS~P.t.ElJJit>El.t'A.D.,I 970......having,whilst
.....~1::le....lived,and at the time of J:.l~r decease,divers goods and chattels,rights and credits,with-
in the said County,by means whereof the full disposition and power of granting letters of adminis-
tration thereof,is manifestly known to belong to me;Therefore desiring that the goods and chattels,
rights and credits which were of the said deceased,u.~..~~may be well
and truly administered,converted and disposed of according to the tenor and effect of the said de-
ceased's will and according to law,I do hereby grant unto you the said .
.....J.~tl1Els..Vi,~....H.~~~.t'~.~.....~l'l:<i ~~.~.~.r.cl ...1:1:·....J:.lElff.ra.Il:,...A..clmJn:l.~t.r~.t.Ql.'e ..O.~'r..l!4.•..
....................................................(in whose fidelity in this behalf I very much confide,)full
power by the tenor of these presents,to administer the goods,chattels,rights and credits ~
X11IJJfIJ!i7J!!ifPr!lz1Jl!14.which were of the said deceased,within the said County,as also to ask,collect levy,
recover and receive the credits whatsoever of the said deceased,which at the time of .:E!~r..death
were owing,or did in any way belong toJ!~r......and to pay the debts in which the said deceased
stood obliged,so far forth as the said goods and chattels,rights and credits will extend,according
to their rate and order of law;especially of well and truly administering the goods and chattels,
rights and credits XDfJNR~D.:iDJRJ,which were of the said deceased,according to the
tenor a'nd effect of said deceased's will,and according to law;and making a true and perfect
inventory and conscionable appraisement thereof,and exhibiting the same into the Register's Of-
fice,at Washington,on or before the......day of next,ensuing,and also a
true and just account,calculation,and reckoning of your administration,upon your solemn ....
......()~~l:L...........to render at the expiration of six months,or when legally thereulltore-
quired;and I do by these presents ordaiu,coustitute and depute you,the said
......................;r~m~.~..W.~lf~f..f.1.'.~n ~.nq ..1U,,~Aa.rd U.t!..JI~f.f.r.an...................
administrators C/T/A/of all and singular the goods and chattels,rights and credits,1'II.i.UdJ.
x~~«7Uml which were of the said deceased,with a copy of said deceased's Will an-
nexed,within the limits aforesaid;saving harmless and forever indemnifying me and all other of-
ficers against all persons by reason of your adm.inistration aforesaid,and saving all others their
rights,&c.
lIu Wr!ltimnuy 114rrrnf.I have hereunto set my hand and affixed the seal of said office at
Washington,the ~.~n~~day of s.~p1:;f).D11J~r.in the year of our Lord
one thousand nine hundred and Se."..nty /~~~.."
..................................................~.
Register.
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!Letters Of Administration
u.~~C.T.A.
ESTATE OF
Hattie Elizabeth Heffran..,.
....-5
...
That I,BATIIE ELIZABETH HEFFRAN ,oj Speers
in the County oj Washington and State"ofPennsylvania,being ofsound
mind,memory aud uuderstanding,and considering the ullcerlaiJlty of ,fife,do hereby make,publish
and declare this my last 'mUtlI and ucstamcntt hereby }'evoking and mal~t"l1g void any and all
(ortner Wills by me at any time heretofore made.
FIRST:I direct that all my ju.st debts and fimeral expenses be paid by my Execut or
hct'cina/ter namcd,as;soon after my decease as may be convenient.
SECOND:I gt~ve,devise and bequeath unto my three grandsons,JAMES l-lo-
HEFFRAN,RICHARD H.HEFFRAN,and JAMES THOK~S HAT.FIELD,the sum of
$500.00 each,'and further that all inheritance and federal estate
taxes due thereon shall be paid from -the residuary of my estate and
that the above J.egatees shall receive the sum of $500.00 in full.
THIRD:I give devise and bequeath the entire remainder of my
estate,both real and personal of any nature whatsoever including
my entire home furnishings and personal -effects,real estate,savings
and otherwise to be divided equally between my two children JP~ms
-HAROLD HEFFRAN and HAZEL HATFIELD,share and share alike or to their
heirs •
. -FOURTH:I hereby authorize and empQ~ler my executor to sell and
dispose of all my real and personal property or"any nature to effect-
uate the purposes of this will,ho~,]ever,my two residuary beneficiaries
shall have the privilege of amicably dividing my personal property
without'sale.I specifically authorize the sale of my home and
real estate and the proceeds therefrom to be divided as above set
forth.
FIFTIi:I hereby authorize my executor to serve without the
posting of bond or if any bond should be required by any law or
rule of court that no suret·ies be required thereon .',.
AllD LASTLY.-I do make,constitute and appoint James Harold Heffran
to be Executor .~of/his my last Will and Testament.
.)~~.
lfn 'Wlitnc6s lrolbereoft I have hereunto subscribed my name,and affixed my seal,the
31st day oj Augu st _in the year one thousand nine
hundred and six.ty-one (1961).
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Signed,sealed,published and dedared by
Hattie Elizabeth Heffran----_..-~__._---__.___..-_..__.
the testal rix above named,as andlor
her last lVill and Testament,in the
presence of us,who have at her -request,
subscribed our names in her presence,and
in the Presence of each other,as 'Witnesses
~_._-~.._-
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
SS:
Personally appeared before me,the undersigned auth-
ority,RICHARD H.HEFFRAN,who,being duly sworn according to
law,deposes and says:
1.That he is the Executor of the Estate of James
H.Heffran,a/k/a/James Harold Heffran,deceased.
2.That he and James W.Heffran are the sons and
sole heirs of the late James H.Heffran,a/k/a James Harold
Heffran,who died testate on the lOth day of August,1968,
leaving to survive him the aforesaid heirs.
IN WITNESS WHEREOF,deponent has hereunto set his
hand and seal this 11th day of September,1971.
/2-I~'-'dA----'R=-l;-.c~~-a-rd~I:k~.~He--'f"'f'-r-a-n---(SEAL)
SWORN to and subscribed
before me the day ahd
year first above written.
r-1i~'",,"--.J,Ai ~-rJ..(bl'{I:Not~ry NliC ------
My-commission expires August 22,1974.
03-10-9~~
Affi~auit (@f i£xrrutnr ®r i\~miui!itratnr
~tute uf 'euusyluuuiu }
mnuuty nf lIus4iugtn~ss:
Personally before me,the undersigned authority,a Noj~~~y.P.:u1>.l_i~in and for said
County and State,appeared J._t;l"m.~.$.w.•...H.e.f.fr.an_..and.__Ric.har.d.__H.~_:~~:lh~being duly
sworn according to law,deposes and says that tho/is the execldox:m1t administrator of the es-
tate of :EX~:ttJ~.~l~_~~P..e.t.:tLH.e.ft'_:r.an_.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of __R~t.t..;i,._e._._E.liz~J:;)_e.th,Heffran
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 2"e above nQ7amed~A~dmi~istrators •
Sworn and subscribed before me this ./'vt'
d f N.ovem~~19 70 }..)#.~~~<:,..71::.......-::'':';j.........................~....1 strator
M;~'~~'~'~~~~~;~~~~~I:~~UCTIONS i·dministrator8/22/74
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
3Juueutnry UUll Appruisemeut .of the .goods and chattels,rights and credits which
were of Hattie Eli.zabeth He.f.fran late of Borough.o.f Speer.s .
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS
REALTY:
ALL that certain lot of ground situate in the Borough
of Speers,Washington County,Pennsylvania,and more
specifically described in Deed recorded in D.B.V.
631,page 607 9,900 00
PERSONALTY
Mellon National Bank and Trust Company,Charleroi
Office.Checking Account 294-7118,in the name of
Hattie Heffran 1,086 60
Pittsburgh National Bank,Charleroi Office.Savings
Account No.14899 in the name of Hattie Heffran 51885 05
CENTS
TOTAL 16,871 65
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF
HATTIE ELIZABETH HEFFRAN,
Deceased
NO._____of 1971
Receipts
Recipts
FIRST AND FINAL ACCOUNT
OF
JAMES W.HEFFRAN and RICHARD H.HEFFRAN
Administrators C.T.A.
SUMMARY
Sched.ule A
Principal -Personalty
Page 2
Schedule B
Principal -Realty
Page 3
Total
Schedule C
Disbursements
$16,919.53
0.00
$16,919.53
Itemized Disbursements Page 4
Balance
3,540.36
$13,379.17
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY:
Cash $13,379.17
IN RE:
HATTIE ELIZABETH HEFFRAN,
Deceased
SCHEDULE A
Principal -Personalty
1970
Nov.27 Inventory filed.
Reimbursement for pro-rata share of 1970
real estate taxes
Transferred.from Principal -Realty
Total
Page 2
$6,971.65
47.88
9,900.00
$16,919.53
-,.
.......
IN RE:
HATTIE ELIZABETH HEFFRAN,
Deceased
SCHEDUl,E B
Principal -Realty
Conversion of Real Estate without Gain or Loss:
1970
November 27 Inventory filed
Proceeds from Sale of Real Estate
Transferred to Principal -Personalty
Balance
Page 3
$9,900.00
9,900.00
$======0='0=0
....\.
IN RE:
HATTIE ELIZABETH HEFFRAN
Deceased
SCHEDULE C
Disbursements
Administrative Expense:
1970
Sept.19 Russell Marino
19 Wilford Stedman
19 Edith M.Stedman
19 GUy Rogers
Oct.14 County Reports
Nov.14 Daily Republican
20 Buckley Ins.Agency
27 Russell Marino
Dec.7 Russell Marino,Agt.
Albert S.Diaz
Application for probate
and Letters of Adm.
Witness fee on Will
Witness fee on Will
Fee
Advertisement on Estate
Advertisement on estate
Administrators'bond
Filing Inventory
Payment on Inheritance Tax
Attorney's fee
$21.50
5.00
5.00
20.00
14.00
12.50
110.00
3.00
700.00
1,060.00
Preferred Debts
1970
Dec.16 S.White's Sons
1971
Jan.27 Harold Schrock
Other Debts
$1,951.00
Inscription on grave marker 19.36
Funeral expense 1,523.50
$1,542.86
1971
Jan.27 James Cowell Repair of furnace
Total Disbursements
Page 4
$46.50
TfHj~IQ>ADIL.V ~EPUBLICAtNI
MONONGAHELA,PA.
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 }ss::State of Pennsylvania
Personally appeare.d before me,a Notary Public in and for said county liand state,Mrs A F uesant~s .s e .-------------------------------------,who,bemg duly sworn,deposes and says:.thaL IS
the ho_o.kke..e-P_~_r of The Monongahela Publishing Co.,a Pennsylvania corpora-
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,attached hereto
is a copy of a notice or advertisement,exactly as printed or published,which appeared
in the said newspaper in its regular issues on the following dates:
October 20,27 and November 3,1970
---------.----------------._-------.-.-.------------------------------------.-----_.-_.-._--------------------------------------------------------_.-.-------.-.---------------------
E_~~~~~~~!.g~_!~!J_~~~~~_f !.!_~~_~~_~~!_~~_~p.~_~_h __,~~JJ_~_~_
shethattheaffiantorthecorporationinbehalfofwhich ,is acting is not inter-
ested in the subject matter of said notice or advertising and that all gf the allegations of
this affidavit as to the t~a;~_and:;~acter_of ~~j public5i.0n are}ru.e.tY~L~-!:----------------~~-------------------
RT't'Notary PublicSworntoandsubscribedbeforemethisC.REiD DOUGHE,co.,pA.
S!;;{day'-of.t~:~~~:--------------~<'.--196?_f.?~N0NGAHELA,WA~H1N~~O~9 1972.~~~~----~~----------__ _Io.:.My Commission expires .u Y I •
Nota Public
E;';;~OTlCe '"1
Estate of HATTIE ELIZABE'IT{HEFFRAN deceased,late of Bor.
Pough of Speers,Washington Countyenna..
Letters ()f Administration upontheaboveestatehavingbeengrant.~d to th~undersigned.notice ISerebygIVentothoseindebtedtheretotomaketmmediatepay-ment,and to those having claims
or demands to present them forsettlement.
James W.Heffran Adm C T A630GreenSt.''"
B!,lIe Vernon.Pa.15012RIchardH.Heffran Adm C T A323SpeerSt.' " . .
Belle Vernon,Pa.15012AlbertS.Diaz.Attorney613FilUowfieldAvp
Charleroi.Pa..15022
October 20,27;November 3,1970.
JWashington County Reports.
ti(~~l<.IX~~M'k;(i)f~
Washinglon,Pennsylvapia
(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 WASHINGTON 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 COL'NTY
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:
October 22,29 1970....................................................1 ..
November 5,1970
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
this affidavit as to the time,place and character of the publication are true.
I '~'/1/./
--:.~""/ J ;""f/A /(................................;;~,-"Edit~;,
Sworn to and subscribed before me this
rF?..>..~.~day ~f...~gy.~!!!j~-'::,19P·Q··
...1.&""~-:U.Q!...:(}f.-:-f...~~Cl-:0.~_
.Notary Public
lOSEP'I':E T.SC.'"-'-:A
Jtary Pubiic,.•~,:1"3,nnton Co.
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 t:hem
for settlement to the Executors or Admin-
istrators or their Attorneys.
• • • • • • • • • ••• • • • ••
,----~------------'HEFFRAN,HATTIE ELIZABETH,Dec'd.
Late of Speers,Washington County,Penna.Administrators C.T A.:James W.Heffran,630 Green Street,Belle Ver-non,Penna,15012;Richard W.Heffran,323 Speer Street,BeHe Ver-non,Penna.15012Attorney:Albert S.Diaz,613 Fallow-field Avenue,Charleroi,Penna.15022
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correct as _~h~y.__.verily believe.
Sworn and subscribed be,fore me this ...':;:2/...
day of -----~--.-----.J~Jy---.---;J!----------~--.19....7.1....MY9::::!-~~;~--------_···_-_·
-Washington 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 C~urt,as evidence by proofs
thereof filed to No.-_.l;?.3--~'1l.-:-:.~.~.Q-.--------.
Witness my hand and official seal thiS__.30~.
...'"d ........
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The Court is respectfu II y requested to determine
proper distribution in this estate.
Cl-U,y.At 6:J,~_
Counsel f~tant
~lt t4:r Qtnurt nf Qtnmmnu J1fas nf lIas4iugtnu Qtnuuty
(@rp4aus'Qtnurt minisinu
In the matter of the Audit of Account in
Estate of HATTIE ELIZABETH HEFFRAN
TO THE AUDITING JUDGE:
No.__9,.L4...!....!2==---...>O"-"F~1=--9LJ7~O"----_
Enter__....m...Y'------'appearance for James W.Heffran and Richard;H.Heffran,
Administrators,C.T.A.,Accountants.
13th d September 71____'ay of .19__
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No.942 OF 1970
In re Audit of Account in EstaJte of
HATTIE ELIZABETH HEFFRAN
AUDIT
'ra.rttp.r fnr 1\pp.raraur.r
FOR
James w.Heffran and Richard
H.Heffran.Administrators.
C.T.A ••Accountants
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Attorney
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613 Fallowfield Avenue
Charleroi,Pa.,15022
ALBERT S.DIAZ,Esq.,of Charleroi,Pa.,
representing the Accountants.
Monday,Sept.ember 13,1971,at 1:30 o'clock
P.M.,EDST.
THE HONORABLE P.VINCENT MARINO,Judge
of the said Court.
If
'.,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
IN RE:(
)
Estate of (
)No.942 of 1970
HATTIE ELIZABETH HEFFRAN,(
)
:!Deceased.(
z~~HEARING ON AUDIT
IIIzZIIIII.
~BEFORE:
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and Richard H.Heffran and the attorney is Albert S.Diaz."J[r.
Heffran,deceased.
Diaz?
c~THE COURT:
l-&:oCl.III&:
l-ll:::loU
oJ0(
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1\;1 R.DIAZ:
Number 942 of 1970,the estate of Hattie Elizabeth
The Administrators CTA are James W.Heffran
Your Honor,all of the assets in this estate have
been converted to cash.Specific legacies were made and duly paid
and receipve thereof is acknowledged.All of the debts have been pai~
and the estate is ready for audit and decree.Except that I would likE
to point out to the Court that under the terms of the Will a one-half
remainder was to go to James Harold Heffran or his heirs.The
2l-i
--1t-----------------------1--
said James Harold Heffran died and leaving to survive him are two
sons as sale heirs,James W.Heffran and Richard H.Heffran.
An Affidavit to that effect is attached to the papers being filed with tl is
!'"estate.
THE COURT:
MR.DIAZ:
Mr.Diaz,has that Heffran estate been administer d?
Ye s,Your Honor.And a statement to that effect is
~z~included and one of the Administrators CTA was,in fact,the Executpr
oJ>-IIIZ~of that estate and he is the one that signed the heirship Affidavit
0.
ie and also alleged that he was the Executor of that estate.
CIzi~THE COURT:Are there any outstanding claims?
3:
ti l\II R.DIAZ:There are none.
ii~!!!
Q THE COURT:Is there anyone else in Court at this time interesteki...
<CUii in this deiedent's estate?
:J.,
J:5 (NO RESPONSE )
Court.
ui~THE COURT:
II:oII.IIIII:
~II::Joo...0(
Uii:II.o
The audit of this account is ordered closed by the
( A UDIT CLOSED )
~
OFFICIAL COURT RlEPORTIiRS.27TH JUDICIAL DISTRICT.WASHINGTON.PENNSYLVANIA
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Qtouutg,
ESTATE OF
QtOUtt of Qtommou JlruB of IfUB4iugtnu
JruuBgluauia,(@tp4auB'Qtom lJiuiSlnU
63-70-942No._
Hattie Elizabeth Heffran
deceased
In the matterofthe First and Final
Account of James W.Heffran &Richard H.
Beffran,Administrators eTA
SCHEDULE OF DISTRIBUTION ,
$13,3790 17Balanceperaccount_
ADJUDICATION AND DECREE
And now October If ,19--l!..,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof th~bal:znce for distribution in the hands of the Accountant is determined to be
$13,30101 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 token herefrom sec.leg.
Additional credit asked at audit,18.00
Balance,1
Deduct Clerk's Costs &Receipts _
AMomey Albert S.Diaz
James W.Heffran,grandson,legacy,credit to
be taken by the accountants for funds in the
amount $500.00 advanced prior to distribution
by the Court,
31.00
$13,361.17
500.00
138.94
.Lv!arino,Agent,transfer inheritanceRussell
tax,
Richard H.Heffran,grandson,legacy,credit
to be taken by the accountant for funds in the
amount of $500.00 advanced prior to distribution
by the Court,500.00
I $12,191.23
John T.Hatfield (James T.Hatfield),legacy,
credit to be taken by the accountant for funds
in the amount of $500 0 00 a.dvanced prior to
distribution by the Court,500.00
$11,691023
2922.81
Hazel Hatfield,daughter,1/2 residue,credit
to be taken by the accountant for funds in the
amount of $1000.00 advanced prior to distribution
by the Court,5845.61
James W.Heffran,grandson,child of James
Harold Heffran,a deceased child,1/2 of 1/2
residue,credit to be taken by the accountants
for funds in the amount of $1300.00 advanced
prior to distribution by the Court,
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Riehard H.Heffran,grandson,ehild of James
Herold Heffran,a deceased child,1/2 of 1/2
residue,credit to be taken by the accountant
for funds in the mnount of $10000 00 advanced
prior to distribution by the Court,2922.81
No balance
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I,JAMES W.HEFFRAN,acknowledge receipt of the sum of
Five Hundred and no/IOO ($500.00)Dollars as an advancement in
the ESTATE OF HATTIE ELIZABETH HEFFRAN.
J
WITNESS:4.~;;~
(james w.HeffranfU
I,RICHARD H.HEFFRAN,acknowledge receipt of the sum of
Five Hundred and no/100 ($500.00)Dollars as an advancement
in the ESTATE OF HATTIE ELIZABETH HEFFRAN.
Dated:October 7,1970
I,JOHN T.HATFIELD,acknowledge receipt of the sum of Five
Hundred and no/IOO ($500.00)Dollars as an advancement in the
ESTATE OF HATTIE ELIZABETH HEFFRAN.
December ..L-:,:::""':"'_
..
I,HAZEL HATFIELD,acknowledge receipt of the sum of
One Thousand and no/100 ($1,000.00)Dollars as an advancement
in the ESTATE OF HATTIE ELIZABETH HEFFRAN.
Dated:December J:A.,1970
I,RICHARD H.HEFFRAN,acknowledge receipt of the sum
of One Thousand and no/100 ($1,000.00)Dollars as an advancement
in the ESTATE OF HATTIE ELIZABETH HEFFRAN.
Richard ~.Heffran
Dated:December ~,1970
I,JAMES W.HEFFRAN,acknowledge rece~pt of the sum of
One Thousand and no/IOO ($1,000.00)Dollars as an advancement
in the ESTATE OF HATTIE ELIZABETH HEFFRAN.
Dated.:December ~,1970
,.
I,JAMES W.HEFFRAN,acknowledge receipt of the sum of
Three Hundred and no/IOO ($300.00)Dollars as an advancement
in the ESTATE OF HATTIE ELIZABETH HEFFRAN.
Dated August 17,1971.
,.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:..
ESTATE OF HATTIE ELIZABETH HEFFRAN,:NO.63-70-942
Deceased
R E C E I P T
The Undersigned hereby acknowled.ges to have received from
the above entitled Estate the items of distribution hereinafter
noted opposite the name of the undersigned.distributee,being
the same awarded by the Adjudication and Decree of said Court in
this Estate,which was dated October 18,1971;the undersigned
does hereby authorize and request the Clerk of said Court to
enter full satisfaction of the records thereof for the items
so awarded and furthermore,the undersigned distributee hereby
makes no exception to the Decree of said Court and acknowledges
payment of said items listed below from the Executor and for-
ever discharges the said Executor from any claim whatsoever by
reason of said payment:
RUSSELL MARINO,Clerk Clerk's Costs and Receipts
RUSSELL MARINO,Agent Transfer Inheritance Tax
$31.00
$138.94
RECEIPT is hereby acknowledged this IV':'
WITNESS:
~~Russell Marino
,.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE:
ESTATE OF HATTIE ELIZABETH HEFFRAN,
Deceased
R E C E I P T
NO.63-70-942
The Undersigned hereby acknowledges to have received
from the above entitled Estate the items of distribution herein-
after noted opposite the name of the undersigned distributee,
being the same awarded by the Adjudication and Decree of said
Court in this Estate,which was dated October 18,1971;the
undersigned does hereby authorize and request the clerk of said
Court to enter full satisfaction of the records thereof for the
items so awarded,and furthermore,the undersigned distributee
hereby makes no exception to the Decree of said Court and acknowl-
edges payment of said items listed below from the Administrators
and forever discharges the said Administrators from any claim
whatsoever by reason of said payment:
RICHARD H.HEFFRAN,grandson Child of James Harold
Heffran,a deceased Child,
1/2 of 1/2 reSidue,credit
to be taken by the account-
ant for funds in the amount
of $1000.00 advanced prior
to distribution by the Court $2922.81
RECEIPT is hereby acknOWledged this day of November,1971.
·.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF HATTIE ELIZABETH HEFFRAN,:
Deceased
R E C E I P T
NO.63-70-942
The Undersigned hereby acknowledges to have received
from the above entitled Estate the items of distribution herein-
after noted opposite the name of the undersigned distributee,
being the same awarded by the Adjudication and Decree of said
Court in this Estate,which was dated October 18,1971;the
undersigned does hereby authorize and request the clerk of said
Court to enter full satisfaction of the records thereof for the
items so awarded,and furthermore,the undersigned distributee
hereby makes no exception to the Decree of said Court and acknowl-
edges payment of said items listed below from the Administrators
and forever discharges the said Administrators from any claim
whatsoever by reason of said payment:
JAMES W.HEFFRAN,grandson Child of James Harold
Heffran,a deceased child,
1/2 of 1/2 reSidue,credit
to be taken by the account-
ants for funds in the amount
of $1300.00 advanced prior
to distribution by the Court $2922.81
RECEIPT is hereby acknowledged this /·do day of November,1971.
-Ii l~
·'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF HATTIE ELIZABETH HEFFRAN
Deceased
R E C E I P T
NO.63-70-942
The Undersigned hereby acknowledges to have received
from the above entitled Estate the items of distribution herein-
after noted opposite the name of the undersigned distributee,
being the same awarded by the Adjudication and Decree of said
Court in this Estate,Which was dated October 18,1971;the
undersigned does hereby authorize and request the clerk of said
Court to enter full satisfaction of the records thereof for the
items so awarded,and furthermore,the undersigned distributee
hereby makes no exception to the Decree of said Court and acknowl-
edges payment of said items listed below from the Administrators
and forever discharges the said Administrators from any claim
whatsoever by reason of said payment:
HAZEL HATFIELD,daughter 1/2 residue,credit to be
taken by the accountant for
funds advanced prior to dis-
tributton by the Court;
advancement $1,000.00 $5,845.61
RECEIPT is hereby acknowledged this
WITNESS:
.c'L.u.m ;r/~
Vd-day of November,1971.
.JJ~Jj~.HaZHatfield
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
~,.~'\
WASHINGTON
JI
I
and say
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the·
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
_the Inl1eritance__an!l_Est!lte~ax .t\ct of 1~6L)
State of penns.ylv.ania _ }
.ss:
County of Washing.t.on _.
......J.~.me..$.w.He..ff.:r.&n &ng Ri..Q.h.~.r.g H.•......He.f..fr..an.:mli:1OKot
Administrator CTA of the estate of the above-named decedent being duly sworn.depose
Decedent'died ......AYgY$..:t..29 ....
(Month)
Name and address of attorney or}
other authorized representative to.
whom all correspondence should be
mailed.
....................19 ...ZQ.•{·testate leaving a last will.copy of which ia hereto attached.}
(Ilay)(Year).~~
Albert S.Diaz,Esquire......................................................................................
613 FallowfieldAvenue,Charleroi,Pa..
That as such ...Agm1.n1.§.t.r.9.-t,t,Qr.deponent is familiar with the affairs of said estate and the property con-
(Ex"r.utor·AdminiRtrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:~No exceptions
NAME AND ADDRESS OF BANK OR OTHER INSTITUTIONINWHICHDECEDENTRENTEDASAFEDEPOSITBOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
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 f'orth full v and in"detail all the
real property in the Commonwealth of Pennsylvanta of'which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of'mortgagee,date,rate of interest,and book and page of'record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market val\Je 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 ba~~sj trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,p~stal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statut~or agreement they
are designated as tax free,of the Up~ted States,or any state,or political subdivision the~eo~or of
any foreign country,whi'ch are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortga",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 of'money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance policies carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.,It should also set forth in itemized form,together .with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth'a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possessi~n or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received'by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of.transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at 'decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument crea}ing such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of 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 Illlpaid 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.
DI-I.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein"
have been carried forward and properly registered in the Summ
Subscribed and sworn to before me this ,..__t~_~...y of .N~y"lIllJ,,:r.19.7.2 .
"7--'....··Not·ary.."b!i'c""'"""",......""'..'..
My commission expires 8/22/74
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-34 (l.-1l4)
COM,i!bNWEALTH OF PENNSYLVANIA
DE.PARTMENT OF'REVENl:IE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE HA"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together 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 "Fit and must not be deducted from this schedule.
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
ALL that certain lot of ground situate
in the Borough of Speers,Washington
County,Pennsylvania.See D.B.V.
631,page 607 $9,900.00 (~('jO
"'~l
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.
$9,900.00 q,qoo.oo
RCC-35
..'
C~MMONWEALTH O~PENNSYLVANIA
""TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
"
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..
stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate or or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.--...,.--_._..;,.--------------------.----------..---------
Item
No.
1.
2.
ITEM
List and describe fully
Mellon National Bank and Trust Company,
Charleroi Office.Checking Account
No.294-7118,in the name of Hattie
Heffran
Pittsburgh National Bank,Charleroi
Office.Savings Account No.14899
in the name of Hattie Heffran
UNIT
VALUE
ESTIMATED
MARKET VALUE
$1,086.60
DEPARTMENT VALUATION
(Do not write in
this space)
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x x
r:OM~fON1\'E:\LTH OF PENNSYLVANIA
TRANSFER INHERITANrs TAX
~SSIDENT DECEDENT
SCHEDULE "e"
TRANSFEItS
(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)No
(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)No
(a)Was there any possibility that the property transferred might return to transferer or his
esta'te or be subject to his power of disposition?(Answer yes or no)No
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to 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 which was tr.{lJlsferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)~o
(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 conld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)No
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in th~decedent alone or the decedent and others?
(Answer yes or no)_~N~o=-_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
NON E
MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.-Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
CCMMONWEI\LTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
PiliSIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY •
INSTRl'CTIO!\S: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-awners 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.!
NON E
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
ltCC-ll··...(12-63)
l'O~I~fni~\\'E:\1.TII·CiF l~E~~SYYl.:\NIA
THANSFEH.1:\IIEHITA:\l'E TAX
RESIDENT DEl'EDE:\T
SCHEDULE "D"
"
•
BENEFICIARIES
t
t
e
e
t
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
Hazel Hatfield Daughter Yes Sui Juris 1/2 residuary
421 O'Conner St.le&!atee
Ford Citv.Pa.
*James w.Heffran Grandson Yes Sui Juris 1 /4 Y'P~-i n,,"lY'v 1
630 Green Street $1:)00 snecific benues
Belle vernon Pa.
*Richard H.Heffran Grandson Yes Sui Juris 1/4 residuarv lega.te
323 Speer Street ~I:;()()•-P-l,..•
""..
Belle Vernon.Pa.
John T.Hatfield Grandson Yes Sui Juris $')00 snecific beoues
LLLL'.<\T ~
New Kensington.Pa.
*James W Heffrlil............~'0";,..,.....:I TT TT..L:>.L:>."..~.......'.......Cl..L <:;;v ......'...v~~...e«.uu.i:>V..Lt::!It:.i.rs--orJamesHaroldHeffran,de ~eased.
~-
-:-
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
Will
Administration t No.
D<THE
Year
(Executor-Administrator
must complete "As II ...".
Reported"column #L)
II ..
0 ...,'"d ~
II d ....(b (b~.;1 ~....e.til ::l til
til til 0.....::l '"d~(b e:..........
til 0:><'"d '0~(bcr'........cr 0 ~'0
tTl (b....
til ~....~....(b
.'
HATTIE ELIZABETH HEFFRAN
Deceased
Late of .Borougl1:()f.~P~~:r.s..
-00 -00
0\:\0b!lIl ..........~\O~;:8~-..('0-:-.:*8 '0 ~.V,.0\J'l:....: .8'"
c...
U"lc::~s::>-~
U"l U"l U"l >-<:
()()()
?'"?'"?'"
q ~~
.fin -00-00 -00:~:..~:....:m:Vl:
•.
Esq.
Ave.
15022
i~~
••1tt"'J
Washington
~Commonwea'Ith ·of PennsvIv.aniac,;'·1 : ,':;;-':..._c.."'/.•.....-
:"":(~;I.~
~--,..
Rl:PORT''AND APPRAISAL.-...-C..;t ~(,.
;,.:{:~
o '11a'.-.;~'..:::.:~-](.)r-·:-):;,.r-.;__
•V)QAlbert S •.D..iaz,
613 FalloWf',.-ield
Charleroi,Fa.,
County of
~.
-(/)-00..fin -00 -€Po -00
.'.".'
.'-..,.
•G"~:
'....::.J.:--....
~
"\.
"tr"-•t'""'\>-~~~~-..Q~~D2"~":'CSJ 3~
~'_.
'J -0 ::I.~o il
#
~,
)
•
R C C-BI (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
James W.Heffran &Richard H.Heffran
(~Administrator)·
IN YOUR REPLY PLEAOE
REP'ER TO
38-106-7
J.-
In Re:Estate 0 f __--=-:H:;::a~t..:::t.::i:.:::e-=E=l:=i:.::z:::a:.:::b_=e_=t.:.:h~H_=e.::.f.::.f.::.r.=a:.:n:....__
____--lW~al..>s;ub~iL.1n.L€g;.ltLloO.lJ.n.L-------County -File No.63-70-942
You are hereby notified that the~~or~igp=in~a~l~__------_
appraisement in the estate of Hattie Elizabeth Heffran
has been filed in the office of the Register of Wills qfWashington
County on November 30 ,19~.Said appraisement reflects the
following valuations:
Real Estate ~9~,9:...°_0...;.-:°,....°_
Personal Property_6~.9L7~1~.~6~5~_
Transfer s -----"""'--;:u=;::;--,-p------Tota1 ...:1=,6:..,L.:§'i::..:..:;1:.,:o-=6.::,.5-----
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.
Date _...:1:::1=,-..::::3:..:°_-..:..7..:..°_Signed
Title
0.£~,~
WoR.CI~il~Y,CHIEF APPRAISER
DATE OF DEATH:August 29,1970
Note:This is not a bill.
mT=
• f
Rc;l-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Heffran
(Last Name)
Hattie
(First Name)
E.
(Initial)
DATE OF DEATH 8-29-70 FILE NO.63-70-942
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__v_.Ja_s_h_in--=g:::..,t_o_n _
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
Dated:11-30-70 tV £aJl.a/l1.R~~~o.
INHERITANCE TAX PR~
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
VALUE AS REAPPRAISED
$-------+--q Gnn no
(...-0'71 (...i:,
16.871 65
VALUE AS APPRAISED
$
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or -t=
FOR USE OF REGISTER ONLY
Tax on $+-__2%
Taxon $~o
Tax on $---------+---'-5<
TU~$lK
TU~$l~
Exemptions *
Total Estate ---l__
TOTAL TAX
COMPUTATION OF TAX
$--------+--
$--------+---
$--------+--
$-------4---
$--------+--
$-----_---1._-
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::::::t====
BALANCE OF INHERITANCE TAX DUE $L
Add interest at rate of 6%from_____to $---.J
AMOUNT OF ESTATE TAX ASSESSED $~l_
Estate tax paid $--IL-
BALANCE DUE $----Jl-
Add interest at rate of 6%from t=
------lto-----$-----~.
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 !...No.Admlmstration
IN THE
Year .
..
L
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
HATTIE ELIZABETH HEFFRAN. . . . . . ..........
Deceased
Late of ....SPEEE.SBOilOVOJL ..
County of.WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
/'
<t
Fonn RCC-2
DEPARTMENT OF REVENUE
BtJ1tEAU OF C~U~T~C~~LECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE N.Oy.emb.e.r .3.O''''1.91..Q ...,'-
COUNTY J'!.~.:;>,h.?::~.~.9.~..
FILE NO ??=.?.?:?~.~.
Whereas...Hg,.t.t.t.§~l;i.:?!9-.b.~.t.h H~J:.f.r..?JJ late of $..p.~~;r.§~.9.:r.'.9..~h .
in the County of W9.<§.h.t.nrt&o.:Commonwealth of Pennsylvania.having died on
the 2-9th..·day of Aug1~St 19..70..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,W.~.R.~.g.HA.~X ,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 Auet
See schedule "A"attached to annraisement
PERSONAL:
See schedule "BII attached to a nnraisement
Total
Unit
Values
$
Appraisement 1MadeforInheritance
Tax Purpo,.s
I
9.900 00
6,971 65
16.871 65
I
----------------------,.-,...------------------t----tt------t---,
~---~--____+_____tt____+_I
Having been duly sworn accor~ding to law.I do hereby certify that the above appraisement is made in con-
formity with law on this 3O'Z::JL day of ~,.J:t.:.,..D~......................................................................19 eo.............W..::~~l\~~..
1N .(Number and Str••t).................~.T~-~Penna...,,·..•..<O~·,......"····,····T"..-·(p~;ome.)
"
r !
I
j .•
L~I
_...;t
~!ClS.l:~I1:~t.()rl...County ..
,I
I t
r(....:~,
I
....11 ~iJ ,/
A _I •••
RESIDENT INHERITANCE TAX APPRAISEMENT
~t..U
Estate of
n!•r ..,....r I ••'.I 'J ()l \\,.;''''''...1 ~_L.-..I'j \I 1'•..,;
;'CGi:';"c_t:(.t-Vi ILLS·
L\SHIt:CTCN CO .•P;\.
Hattie Elizabeth Heffran...........................................................................
Deceased.
Late of
Speers Borough."...
Date of Death 8-29-70
Appra!;;///;C11,t ;g~·;···;~·~~.·~·...:::>1.:...::..:::.:....::j.:::·2 F
~j
,-6 r=
Filed in Register's Office,IIJgy..~...J.9.19 79
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.lIt A ppmisement,.
Appeal j1'om Appraisement,..
Entered and charged,..
~"
ESTATE OF HATTIE ELIZABETH HEFFRAlilATE OF the Borough of Speers
Form RC C·lO
0;..;-OFFICE OF neE
REGISTER OF WILLS."OF _-"W""a:...;:s"",h=i:,:n"",g;...:t:...;:o::.:n:.::.-_COUNTY
AND AGENT OF THE COMMONW5ALTH
STATEMENT OF DEBTS
~A;OyO;c;lfli
DEDUCTIONS ALLOWED IN
~~~_______~-:----.:...-__~__(l..S.l
DATE OF FIl.ING APPRAISEM ENT _~N:..:::o:...:v~.:......-:2::..L.7..2.,--=1::..9,,-7.L..0'::'-_DATS:OF DEATH ......::.;A:;.;:u;.;l;g....U:.;.s~t--=2:;..,9::...,Z--1=..::::9....!.7...:0:...--'-_
DATE NO.OF NAME OF PAYEE REMARKO AMOUNTVOUCHC"
J..sJ'rO
Sept 19 Russell Marino Application for probate 21 50
..19 vJilford Stedman Witness fee on 'iV"ill 5 PO
10 Rrli t.h M.Stedman Witness fee on Will 5 00
lq Guv Rogers Fee 20 00
n,..t 14 Countv Renorts Advertisement on Estate 14 00
Nov 14 Dailv Republican Advertisement on Estate 12 50
20 Buckley Ins.Agency Administrator's bond 110 00
?7 Rnssell Marino Filing inventory "1 00
Albert S.Diaz Attorney's fee 1~060 00
Dec.16 S.White's Sons Inscription-grave ma~ker 19 36
1971
ti'lJnp.Y'R.l 1.52"1 50T<:lYl 07 U!:lY',....lr'l .~("\h'Y',...,("\k-!I')
?7 James Cowell Repair of furnace 46 50
Russell Marino Filing Account 18 00
~~ti;(-(1,AA-IAlJ r--3/()..()
-
TOTAL (2--,85&3"i
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF 'ioJashington
Albert S.DiazI,---~::":::";;;:';;'~"::::""::"'-::::":::';::':::"'-_-----HEREBY CERTIFY.THAT.TO THE BEGT OF
MY KNOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU e:orATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF HATTIE ELIZABETH HEFFRAN DECEAOED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.
DAY 01"
Form RC C·10
"J ;
OFFICE OF TME
REGISTER OF WILLS#
OF t:1aoh1ngton COUNTY
".;.
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED IN
THE SUM OF ....•.......$.
DATI::APPROVED .••...... .
AND AGENT OF TME COMMONWEALTH
Register of Wills,Agent
ESTATE OFHATTIE ELIZABETH HBF'FBAl\.ATE OF the Borough.ot Spearo
DATE OF FILING APPRAISEMENT Nov.27:1 19'70 OATS 01"DEATH Auguot 29,1970
DATI!:NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCHE"
J.';J.,U
19Sept RuOBOll Marino Application tor Drobate 21 50
-19 t111tor4 Sted.mo.n Hltness tee on ~111 5 ~o
'lQ Edith M.Stedman Witness tee on tfill 5 00
19 GuY'Rogers Fee 20 00
Oct.14 county Roporte Advertisement on Eotate 14 00
t~ov.14 DailY Republican.Advertlocment on Estate 12 50
20 aIekley Ins.Agone,Administrator's bond 110 00
27 Ruonell t3ar:lno F1ling lnventoq 3 00
Albert s.Diaz Atto1'1lOy'o tee 1,060 00
Dec.16 s.Hhlto'0 Sons Inoerlptlon-gravo merkel'19 36
i~l "'HA.rold S~hrock Funeral oXftonoe 1.523 50
.27 Jameo Cowell Repair of turnace I ,46 50
RusBOll t.1o.rino Filing Account 18 00
-
,,
TOTAL 2r .8'tiiJ1 36
COMMONWEAL.TH OF PENNSYLVANIA
COUNTY OFtraohington
I,Albert S.DiaU
_-----'~=--·___=__=~~_~-----.:~__(L.5.)
DAY 01"
~.l
.....I .,
.'
Mr.John Hanna
Orphan's Court
Court House
Washington,Fa.,15301
ALBERT S.DIAZ
ATTORNEY AT LAW
613 FALLOWFIELD AVENUE
CHARLEROI,PENNA.15022
412 •483·5547
October 13,1971
IN RE:ESTATE OF HATTIE ELIZABETH HEFFRAN
Dear John:
Enclosed is an original and two copies of the Statement
of Debts and Deductions in regard.to the above captioned.
estate.
Thank you for your courtesy in this matter.
Very truly yours,
~~;!Lt?-7C_
Albert S.Diaz
/j1
Enclosures
•J
38-106-7Docket
197Q Term.19__.A.A.
)Date of death
(NO,942 of
jDeceased
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
?-[:,f-70
In the matter of :the Audit of Account filed in the Estate of
Heffran,Hattie Elizabeth
TO THE AUDITING JUDGE:
Enter my 'appearance for the Commonwearth of PennsylWl'nia.claiming tronsfer inherit:aillce tax in lJhe above estate,as follows:
~:'appraised Vialue of Estate:Realty ______$f:£-J·~;.;';;--i9f)--==__r:-_~-~-----
Personalty..................$_-=--b+7_J-I-Z,-+~~'_..)__"""__
Additiol1lal Assets per Account,Subject 'to Tax $_
AddItional Assets per Audit,Subject to Tax ---$---7-b-·~t?-A7j;G .s ~
GROSS VALUE $_
CR.
Debts <and Expenses per Account;see Note
Additional Debts and Expenses per Audit
I
)
$--------
$------_.
$--------
$-------
$-------$._..._
$_..
TOTAL DEDUCTIONS,$.
NOTE:The following credits claimed in the Aceount are
held not deductible as against the tax:CALCULATION
Gross V,aUue _
Less Deductions ---..-~------:c------
a...Va1~~f1'~(,~_Z-7ft V L~_
)
7 •~
T ~----/-----
-------~)--
$
----_.._-
x
;:;~--_._~~---=
at \.__15%}
Interest__yrs.__mos.__days@ __%-$__-,----::c--_11MI--
$-()Jf;7Y
Total Tax .._............................$__1 _
Less amount previously pa~d _..$_J (I:{).__
Balance -..--$-4--il if!
"':~".,
TOTAL TAX AND INTEREST DUE ._..__$
$--_._--
$------
$-------_.
$
-------------_.-
TAX PAID ON ACCOUNT ••~J
17,-~"I ()$I ~M/
~
/
-'I.....
,.
•
No.,Tenn.19 __•A.A.
ESTATE OF
Deceased
PRAECIPE FOR APPEARANCE
FOR
COMMONWEALTH OF PENNSYLVANIA
~5
,
,.
COMMONWEALni OF PENNSYLVANIA
DEPARTMENT OF REVENUE11876OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAXI·No.8
I i RCC.4 (8.68)
RECEIVED ONE HUNDRED THTRTY",,"~TGHT and g.e/lOO ••-.-_-------__- - -__dollarsIJames&richard Beffram _Excrs.representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
From:-A,H....--A.a.Hu:.~Ir_u-.lI"u.~----------,__--------------------------.Ed
Name of Decedent -J~~r.lE.....E:L[zAlm.t1l-m~JllW{
$---------"'
$
$fUS.94
$
$II
$I
!
$9JS.04
Pd.700.00
Due 138.94
$
%Tax on $_
Estate Tax,Act of
May 7,1927
2%Tax on $_
6%Tax on $lJ,992.29
15%Tax on $_
TOTAL TAX CREDIT
Less five percentum of tax if Prev.
paid within three months after Bal.
date of death
Plus interest at the rate of
__%from _
to _
Date of Death-.Q.IlIt.4f"'&+U---i
MJR
,.}
Date of Payment ---1JlC.C:.emc~r--J.._...a.:~*------l
Remarks:
File No.63...70-942
County -----~~H-..Ario'I_l......N.I"_--------_i
I-
I
SEA L TOTAL AMOUNT PAID $=:::::::1::]""JB~.9~4~==R
NOTE:This Triplicate Receipt ta be retained for audit purl!0ses.38-106-7 Received by \-"'".._'"-""-:,;;;:-"<c_/-!-~c_''_/,_:_._"_::"""'_"c_("",:_'-----n
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the life (Signature)
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall ._
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the //L./!;.'--e
life tenant or tenant for years whenever it appears that such additional tax may be legally due and----"----~l;:;T",.:.itl;-e7')yr-""""""'4...::....=:..-"'------U
collectible for any reason whotsoever.
-------------------------------------------,
COpy OF INVENTORY
Ibt~le B1inabo~h Hof'~ro.n
3c:::co t!.
Dotary PublicfIorrronHoffranandnieha.i"C1 Ii.
t Y mmmnm
70
o.
iuuentnrg nub .Appraisement of the goods and chattels,rights and credits which were
Hettie Clinaboth ~orrron Eor~~of Ovcorooflateof·.·..··············..····..····..····.·..···.·····.
Washington County,Pa.,taken and made in conformity with the above afJid«Vit.
DOLLARS CENTS
nI:''l.l!1Y:I ~-
f:';J;L thct certain lot or Gt'QUuU o1tuoto in tho Do?cua~l
or Opeoi'O D Uc.obin3ton Cetm'Cy"I?oMOylvcnioJ)Q.!"..1 noroopociricol1yaoccriboQin~oa rocorded in D.D.V.
631.PC50 607 9D~00
r~11()n Onticmnl ~i"'J;,~1 'l'vuo<;;CCQp~p Charloroi
O~?lco.Choch!n3 ~cc~t 2C~-1110o to t~~r~,o ofIb'Ctl0 l1ofiro.!l
I?lto;;oburcu LaC!c4~1 Eo..'rl!tJ)Ci"..!ln"lerol 01?Zieo.Cnv11130
Account r;o ..14e~S)in tbo ~,o o{'Hottio Eofrl?cn ~C82 02
COpy OF INVENTORY
I~otQ,ry Public
Jomeo H.Heffron a.nd Richard H.Heffran
t y xxxxxxx
Hattie Elisabeth Heffran
Hattie Elizabeth Boffran
r!ovember 70
~xxxxx
xxxxxxx
o.
~Commisoion Expires8/22/74 Aa!:11nls t rotor
lfuumtnru aUll Atluraistmtut of the goods and chattels,rights and credits which wereBattieElIZuDeth-~~ffran Borough of Speero
of late of ··.··· ·..·..··.·····.
Washington County,Pa.,taken and made in conformity with the abrroe affidavit.
DOLLARS CENTS
REALTY:
ALL that certain lot of ground situate in the BorouBh
of Spoers,tlaohinBton County,Pennsylvanio,and morc
opocifically described 1n Deed recorded in D.B.V.
631,page 607 9,900 00
PmBONALTY
r·1ollon National Bank and Trust Company,Charleroi
Office.Checking Account 294-7118,in the name of
Hottie Heffron 1,08~60
Pittsburgh N~tional Bank,Charleroi Office.So.vingo
Account No.14899 in the n~~e of Hattie Heffran 2,885 02
TOTAL 16,871 65