HomeMy WebLinkAboutOC1970-1060 - ESTATE OF MURRAY4.
QInmmotUttt'u1111 nf ltl.tltHuyhumltt,l,
~Nali!~iHutnll Qhlltnty,\lill:
l>••'.,..
.-i
I .J
KNOvV ALL MEN BY THESE PHESENTS:Whereas,at Washington,in the County aforesaid
on the 28th.day of October A.D.1970 ,before me,
Russell,Marino ,Register for the Probate of Wills and Grallting
Letters of Atlministt'ation in and for the County of Washington,in the Commonwealth of.Pennsylvania,
the last Will and Tcstamerit of
Nelle Eo Murray
late of City of Washington in the County aforesaid,deceased,
(a tme Cupy whereof is to these presents annexed),was duly admitted to probate;and
Ra.ymen G.Emery
the Executor in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Rnssell Marino
grant these LETTERS TESTAMENTARY,unto the said
Raymen G.Emery
,Register as aforesaid,do
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 relating to inheritance taxes.
IN TESTIMONY ·WHEREOF,I have hereunto set my hand and the seal of said
Office at 'iVashington,this 28th.
day of October in the year of our Lord one thousand
nine hundred and Seventy
__~::!h~
Register
-.69-CS-Will anel Tf'stam"llt
Henry IlatJ.Inc.,Indiana,Fa,J
],__lLEIJLE E.HUHYUW ,of loltO AtLIsr_~.r A'n':.,CITY OF \'fA::;HnJG1'CN,
County 0/Ul'..5lITIWTDN and State of -ffil1'!.sy])ri~N...LTlo..l _
being of sound mind,memory and understandin[J,do make and publish this my last Will and
Testament,he1'eby Tcvoking and making void all fonne1'Wills by mc at any thne heretofore made.
I HEHE1W DIRECT that all just bill.s and funeral eX1JenSeS shall be paid as
soon os possible after my decease.
I H8REBY GIVE AND '3EQUT~l\.TH to my thj~ee nerheHs:'Hi11iam Reaney Emery,
RaJ-men F.Emery,and Arden ;·kEh!aine Ellery the Sllin of FIVE HUNDHFD DOTIJARS
(~500.00)EACH,after all estate taxes h8.ve been paid on this money··-to be
paid out of my estate.
I FURTH1:i~R GIV~~AND nW)TJEATH to i)i1J.iam Heaney Emery my Solitaire Diolnond
Ring,to RaYT:1enF.Emery my PJa.tinUJll Di8frlonc1 Hing,and the rem<"ininp,Diamond
Rim;to Arden NcEhmine Emery.
I m!;R'{8Y FURTHER GIVEAIID BEqUEATiI the remainder of my estate,consisting
of all nersona.1ty and all re81ty,to my brother,Dr.Raymen G.Enery.
.,
,..~'.•
I do hereby make,constitute and appoint D·."J.•Rc":m1en G.Emery,my brotb.srr-g-_
...._...~
(...., I VJ-\,
i "•},'!_,,/~i,,~---',:..;..:.-'-,~''-'._.;·_.:',_.·~._••..::.~.,_.._t::='.----~o
.'..,.0::
to be ExecuL0.r-of this my last lYill and Testament...._
Cl IN WITNESS HIHEREOF,I,H:S:r..,:LE E.\1JRHA~Y,--,the
r-...J TestatY!j':tt-bove named,lwve hereunto subscribed 1r/,Y name and affi;ced my seal,the _-.Q~261::h-1 _"day of Oe.t.oher in the year of om"Lord one thousand nine hund1"ed
---.(''t
-.-Si;.~-SJ~'~:oti-r 0CL.--:::-=:=""±:.:...:::::=--"------------------;,.:::z..
.-l LJ \:;,;r--:.-:
'-)if)-(,/)-:r:
J (~if)
$;itp,.td,c:.sealed,published and declared by the above wfmed NeUe E.l';fnrray
:;:--as and fo'..>--her--last Will and Testament,in the presence of us,who have here
unto subsc1'ibed our names at --her--request as witnesses thereto in the presence of
said tested rix and of each other.
i-l "t::l~~'%>~~OJ ~<:,)~S H ~~....,
I::l c "~
~~c ~~<:()~~~(J.)....,
...."Q)~..,.,
t-t >-.~>-'~~~..,.,
""'d ~~l::0 <l).~ro J'£l ~c..-~<:,)
<:()..-rLl <:()~......~~H ~
~~H ~§~~'1 ........Vl c ~
cd ~'"'l)0>~.!~.....:..:.~(;;:,
4'.........,
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The wi~hin named Accountant being duly sworn according to law,depose and say that the above account
asstated is true and correctas ~.~veri Iy bel ieve,
Sworn and subscribed before me this ?.§~.l}.
day of ..._..~.t!~1... .....19._..I~....
f .'~«..~---------
I .~WASHINGTON,WASHINGTON COU~_O
MY COMMISSION EXPIRES ~UNE::25.1974 .
Member.PeririsylvimiaAssociation ofNotaries
,t,-r-""i
~".'t-....0-I t_."_\'...........
Wo'shingron County,ss:
10_~~···:'~·~~-··-·······=···-··-------tT
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 Sta'tute and Rule of Court,as evidenced by proofs
thereof filed to No,k3~_1_k3.&O ,
Wi'ss my hand and official 'Seal this__3_Cr~·_
day of .-.····.···--·---·······CSM.----.----19JL
.-.-.\~-n\.-~-Register of Wills
-~~-------~--.---...~-~...--
+;l..c:........,CO l:10...::l 0 or-i cd....,0 (1)....,
~0 ~::l ci H ::l0<ll 0t)Q\,.Q (,)t)t)....,C)t);i <l1 ;·t..,I 1 0 ~<l1
«,r,;:Fl IY)!....,
j----...~t :J ""0
e LI1 <ll ~........,~~i>.
r !<ll H <ll
I':<7I \.IUL 77 rn ~;<J!0 ,nr 0 29 <ll (1)...0'..,!."I -,s::....,Nr'Jj fi:1 ',.,....,tor-i <11r<Jj Eo-<>-l ~H
",-,<11 -=t:p;:HEo-<,:Ul ll::f.t:l RUSSf:U [d /\0",,,cd <p(J!fi:1 ll::;2i:.d"l,:~
N ~~HEGJS Tt:it -.WILLS ~~tff .,~,;~...;....,
\;'II S1..1 j ~I r·T(\'1 '~rn .p~.~• ,J"l,;l \...-ff".CO.•PA..~..c:~0 <ll ~CO ~
'1 :2:....,,.Q ~i"....,or-i~~0 -..J:(1)~H ~~H~>it ""~(,)Qci~~~0">C)>$z z ~<l1 ..-i ~.0'
e..
J
--'......
"'.
c...i,:..
\
t,
•
.,
..
The Court is respectfu lIy requested to determine
proper di'stribution in this estate.
)
THE FIRST AND FINAL ACCOUNT OF RAYMEN
G.EMERY,EXECUTOR OF THE WILL OF NELLE
E.MURRAY,LATE OF THE CITY OF WASHINGTON,
WASHINGTON COUNTY,PENNSYLVANIA.
AS PER INVENTORY AND APPRAISEMENT
;ADDITIONAL ASSETS NOT IN INVENTORY
Schedule "A"
DISBURSEMENTS;
Costs of Administration
Schedu1e-"A!!.$11,902.72
Funeral Expenses and
Preferred Claims
$57,249.79
1,403.05
$58,652.84
.Schedule '''B''
TOTAL FOR DISTRIBUTION
1,605.00
--~-----------------------
$13,507.72
$45,145.12
("\,..."wI 4"~-,-~4 \.)
SCHEDULE "A"-
ADDITIONAL ASSETS NOT IN INVENTORY
$1,000.00 Mellon Bank Savings Certificate 5%issued
July 14,1966,renewed July 1970.
,
Household Furniture and Furnishings
Accrued interest on Savings Account in Mellon
National Bank and Trust Company
SCHEDULE "B"
COSTS OF ADMINISTRATION
$1,000.00
147.00
256.05
$1,403.05
10/28/70
11/3/70
11/3/70
12/2/70
12/15/70
12/15/70
12/11/70
12/14/70
12/18/70
1/4/71
1/4/71
1/7/71
1/7/71
1/14/71
Russell Marino,Register
Washington County Reports
Observer-Reporter
Russell Marino,Register
Elmer Kelley
Columbia Gas of Pa.
Barbara Craig
Russell Marino,Register
Citizens Water Company
West Penn POl'ler Company
Bell Tel.Co.
Russell Marino,Register
Barbara Craig
Russell Marino,Agent
Probate of Will
and 2 short certificates 20.50
Advertising letters 14.00
Advertising letters 14.00
Short certificate 1.00
Cleaning apartment 12.00
Final gas bill 3.30
Notary fee 1.00
Filing Inventory 8.00
Final bill 8.15
Final bill 3.70
Final bill 3.24
10 short certificate 10.00
Notary -10 Affidavits 10.00
Payment on account
Pa.inheritance tax 8,250.00
McCreight,Marriner &McCre~ght-attorneys;'fees
2/25/71
5/28/71
7/26/71
7/26/71
Barbara Craig
Malcolm L.Morgan,Co.Treas.
Russell Marino,Register
Notary fee
Personal property tax
Filing Account
1.00
75.83
3,450.00
17.00
TOTAL COSTS OF ADMINISTRATION -----------------------$11,902.72
..
SCHEDULE "C"
.,....
FUNERAL EXPENSES AND PREFERRED CLAIMS
11/17/70
11/17/70
5/18/71
Kenneth V.Thompson ,Funeral Home
Rev.Charles G.Skuce,Jr.
Kurtz Monument Co.
Funeral
Funeral
InsG:ription
$1,489.00
100.00
16.00
TOTAL FUNERAL EXPENSES &PREFERRED CLAIMS--$1~605.00
Observer .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929,.
P.L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Personally appear,ed before me,a Notary Public in and for said County
and State,Ri.c.h.a.n,t..S..~C.QW..~JL ,who being duly s,worn
according to law,deposes and says that he is the Yi...~~.~.P.r~§.:i..g.~.~.t.
of the Observer Publishin'g Company,a Bennsylvania corporation,and its
agent in this behalf;that the said Com.pany is the owner and publisher of
the Observer·Reporter,suceessor to The Washington Observer,established
Sepolembe,r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspaper of general circulation,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
advertisement,exactly as printed or published in the Obslerver·Reporter in
its regular editions on the following date or dates;.
..................................No.vem.ber 5..,..12 and 19..,.l.9.7.0 .
that neithe'r tlm affiant nor the Observer Publishing Company is interested
in the subject matter of s,aid notice or advertising and that all of the alle.ga-
;~~"';,~~thi,alit'.vit M to th,tim/fi~'d2!.=ti'"
\
EXECUT~~~EN~:I~~~~AYESTATEofN f Cl'ty of wjffiiing-ed late 0 P',~;;e~ashingtonCourtty,up~n the
Letters testam~ntarbeen'grahted
\,above estate.havJn~1l persons hav-
to the underslg,ne t'the estate are re-ing claims agal:Js known the same
quested to m?e d or his attorneytotheunderslgn~d bted to the ,de-and all persons 1rt e to make paY-
cedent are req~;d~~Signed withoutmenttothe.'
delaY',Raymen G.'~"
Executor ""'rle~i~
750 North Wa f~I}·(.Washington,
M Creight,M~rrlrter·c McCreIght
Atforh s'ngton Trust Bldg.
ton,Pa,153~5261_Tll.I~r~
Sworn to and 'Ub')II;~~~?i:~?
WASHINGTON,WASHiNGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
Washington County Reports'
63 SOUTH MAIN STREET
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 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 COVNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
..._.....N.Q.y.~m.bJu·....5..,....12..,.....J.9.,.....J.91Q.......
Estate NotIces
The Register of Wills has granted letters.
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys•
• • • • • • •••• • • •• • ••
MURRAY.NELLE E.,Dec'd.
Late of Washington,WashingtonCounty,Penna.
Executor:Raymen G Emery,750
North Wade Avenue:Washington,Penna.15301Attorneys:McCreight,Marriner &
McCreight,520 Washington Trust
Bldg.,Washington,Penna.15301
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said noti,czor ;:tvertising and thatt?.a f the allegations of
this affidavit as to the time,Plar~haracte,~f the pu '£at on a~~[I /I /
~~:L1 -/./~~
__.._=;;;nn_~:....-~~
rSworn to and subscribed before 'U)~---------,.rl:hd'y OLNO~~~f":~.-.,,L?~'
~.~rZ--)!J~:::::;/::'"'--
JOSEPHINE T.SClr,~!..':'"'IA
~Iotary Fublic,i:ci,llin('lr,'1,,1'5hinglon Co.
My Comr:lission Ex';res Ju:y 1,1974
-------
;'I
t'.;
/;\,)~.~£~:-t,:~,~\~~.~\:,J../~'f )i"-71;'~~t')01*.:'iL A·:J~\iyi~:~.).~~.4'~'~~I~1~j:~~i J,~~~~J~-l~.~4
J
f~lHtl\lif ~.h'i1u~illlil~tllla }..'",~.
(!l l1Uit1U 11f Ina~lilhtnLilt ~l~.
Personally Lefclre me,the umlcrsigllcd authority,a J!.~.~:.0EY..~~.~.~)..~in :md for said
COUl1ti 41m1 State,aVPc;!l'ed .Jif:1..Ynwl'1 Q,Emcr.:I who,beine-duly
sworn aecording to law,deposes and says that he is the executor or ac1mini8trator of the es-
tate of }J.~JJ~..J·;.,..}hLC.t'.a.y.,deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ...tI.e.l.l.e....E.•...!·JJ.ttTilY...,
deceased,cx(;ept real estate outside the Commonwealth of Pennsylvania;that thefigul'cs opposite
each ib~m of real and pcrsonalcstnte in the foregoing schedules arc determined and st~,tecl by the
undersi;:~ncc1 to be the fail'value of said items as of the elate of the decedent's c1cath,basec1 upon a
just appraisement of each item made by the nbove named Executor....Administrator.
SlUM:!alld subscribed b('fore !lie tbis ,:}/<)_Y7"~
.".()i 1>z:-'1,..-·£".'1 ~~)"-V"1 (_?-~-<.~.-1
d f ·Dcc er.tlb c.r.}9 7v ..0'':\1.,..~y 9-};;.1 /J Executor-Admini",trato;'/.
,.")~'1,..i'",>'t.iG-T,\:aBUD .\f,.,.(/~c -\ /t ..J-)...'.'t1\Rfl.tli;~;·(]~J\~~~iii1F,·ibwc:O·~in0c~·<.'~71::····..···............~
.-J.~...__,WASH.1NG;'\O:1 r~l'iI~ES ;U1H 25,1974 ...~bDITIONAL INSTRUCTIONSMYCOt'i1MI :'.I [...t".f\OI'l'JI"r1el>1~emWrfEflq~b~I1\5~yO~~~t be filed within three m.onths 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-
chIding Copy of Will and copy of Fe(h~r;)l Estate Tax Return..
REFERENCE FOR ADDI'l'IONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
3.hWPlltl11'n ttr!ft Appntlflt>11tpttt of tbe goods and cbattels,rights and credits which
wm of ~.~.~.~.~~.~~~~.!.'.!.'.?-.y.,.late of ~.~~.y.5?r..~1.?:.?0.JD.g~.9.~.
Washington County,Pa.,taken aml made in conformity with the above affidavit.
80 shares Lone Star .Gas Company common stock @ 23.72
Checking Account in Washington office of Pittsburgh
National Bank
50 Duquesne Light Company 4 1/5%preferred stock @
26.00
208 sharcs Northern Indiana Pub15_c Service Company
common stock @ 25.3125
DOLLARS CENTS
::.---=-=-=:::;-"':::::=::;:':;:~£
5,265 00
358 28 :c
I
1,897.60 I
1,125 00
1,300 00
919 69
;10,7-76 53
1,380 00
1,700 00
3,153 00
1,712 00
32.8437596sharesTexaco,Inc.capital stock @
100 shares North American Rockwell Corporation common
stock @ 17.00
32 shares American Telephone &Telegraph Company capital
stock @ 43.125
155 shares Standard Oil Company of New Jersey capital
stock @ 69.52625
20 shares West Penn Power Company 4 1/2%preferred stock
@ 56.25
5 shares General Motors Corporation common stock
@ 71.65625
18 shares E.I.DuPont de Nemours &Co.$3.50 preferred
stock @ 51.09375
-,-~._-._--_.,.,----~~
Savings Account iri Washington office of Mellon National
Bank and Trust Company,Washin~ton,Pa.G,14 11 59
Savings Account in First Federal Savin~s &Loan
of Washincton,Washin0ton,Pa.
rl'OTA L PFl\SOfl./\L'l'Y
J\ssoci;::tt;jl n
~1,518
$~i'{,2119
il...._d
10
79 I
.f,---j
J
'1'0 THE AUDI'fIN"G JUDGE:
N.B.-Counsel shall,by sepamte pap pre"ent a concir-;e statement of each
clrJrn,witll sU.\lporting calculatIOn of any interefit claimed.Objections
to an account as flied,shall be concIsely stated ir;,a separate pap8f.
Council suggesting~'rcper distribution shall file a ,epaate eoncise state-
ment in that regard.
A d',•\...\In the matter of the U 1.OJ.1 ecount m I
, -NELLE E.MURRAY \
Estate Cf__~~=_~__~~~==j 63-70-1060No.._
accountant,Raymen G_._~m~~~_
.-----------------------
._------------_..._----------------
___ap:r;earance forourEnter
""d .,0;)NIJ J.:'NIH SVA,
S1"11 ir\:J 0 i.!::J LSI 0]iJ
ON I"~!'.'~:-j:3 SSnH
oZ 2i tJd 2I no I L
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form..
NELLE E.MURRAYEstateof,""""--------.------.--
Deceased
63-70-1060No__.._ ___..____- _..
Fiduciary__B9-y.I]~.n .._Q.•....Em~ry.~, .
Executor
Date of Date of
Decedent's death ~.c:.~9.?::!....?~.L}.~}.~_.Grant of Letters ?~~.?~.~~~.~...?~.~~.~.?.~.
This is the f.j..:r.§.t ~ng fJ.D~1 account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term _ .
None----- --_.._-______-__-______-__-.
Election to take Not applicable Date Election Place of;
Under or Against will.(cross out one)Filed _____... .__Record ;...;..__..
Name of surviving spouse ___._.._.._~~.x:~.. .____...:__. .__. .___..._.__.
List issue,where material:
Not materi.al.,
Did decedent marry after execution of will?(indicate)¥~ss: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
Raymen G.Emery Brother Residue
William Reaney Emery Nephew Bequest
Raymen F.Emery Nephew Bequest
Arden McElwaine Emery Nephew Bequest
List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause:
The rings mentioned in ~he~Third Paragraph of the decedent's will were not
in her possession at the time of her death.
If partial intestacy,give facts:
None,
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.~x
If any exception give cause:.
File copy of Notice
and date of mailing J.JJJ.;::l..~g.7.."l9.7.J...
Is estate subject to the filing of a Federal Estate Tax Return?~~.~- .
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $?.1.?.5.Q.!.Q.Q .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
None
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
None"
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None e~cept the ring~mentioned in theThird~paragraph
of the Will wepe not among the decedent's possessions at the time of her
death and therefore the bequest is ineffective.
Balance for distribution per account,
Itemize any additional debits not shown by account:$~2.,}.~.?.!.~~.
Additional Interest earned on Mellon Bank Savings
Account not reflected in the inventory $256.05
Meililon National Bank &Trust Co.Savings CertificateinnameofNelleE.Murray not reflected in inventory $1,000.00
Total additional debits (Add)
Itemize any additional credits not shown by account:
Barbara Caaig,Notary on Audit $1.00
Total additional credits (Subtract)
Balance for distribution
$1,256.05
__444__•••••__.___
$.._._~..•..9.Q .
46,400.17$.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Cash
~
"..
I .~.._...
..'4 ,...
If Family Exemption claimed by Petition,give place of Record:NQ .
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:N.one .
.List any advancement or distribution on account that has been made,and nature and amount of same:
None
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
William Reaney Emery -$500.00
Raymen F.Emery -$500.00
Arden McElwaine Emery -$500.00
Raymen G.Emery -Residue
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
Executor
being duly sw.or-n doth depose and say
that the facts set forth in the foregoing petition are true
histothebestof~_.._..knowledge and belief.
Sworn ........................................_to and subscribed before
me th;s 9:1;ll doy of-/?__llep.tember__-19----7:1
Signature of Officer~ad.......
Title of Officer ~.~~.<?:!':Y.~.~!?~~.~.
And your petitioner will ever pray,etc.
Office expires lBAR~}ta:nC~AiG~.~6\.AR~.~~~C ;'.''.."'"
.WASHINGTON.WASHINGTON COUNTY
MY COMMISSION EXPIRESJUNl 25.1974
Member,Pennsylvania Association 01 Notaries
..No 63 -70 -1060•.._-_--..-O'____ __'..__...
Estate of .._N_~!!~_~.._J;;_t._.~J!.~J3..~x.~..__._.
DECEASED.
Deceased
..:'I
9(I
.".....i"-"';\.I
(f._~,*'j
nIT \'7 PI!I ")~'-'~-L~20
~
..Raymen G.EmeryFIdueJary.._.,__ __ __. .__..__._.._ _ _ -
I
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 Wi II.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution 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
~y....._---'---"...__.........-.--'-.....----- --_-.._.-__---__...
Attorney
",,~2
HU~J ~)ELI H,.\P,\N0
nEGISTEF{(JF 'Ii/iLLS
Wf\SH\N~~TON CO.,PA.
,.
,;
,,..
.'.",
M'2CREIGtlT,MARRINER ~M~CREIGHT
ATTORN EYS AT LAW
1520 WASHINGTON TRUST r.:.lJILDING
WASHINGTON,PENNSYLVANIA 15301
JOHN B.M~CRr.IGHT
STEPtH::N D.t-:ARRINEA
,JAt-tzS C."'l£CREIGHT
"''''EA COO·,4'Z '
PHONE 22S~e600
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY)PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:)
)
ESTATE OF )
)
NELLE E.MUHRAY,)NO.63 -70 -1060.,
J
DECEASED.)
NOTICE
PLEASE TAKE NOTICE that Raymen G.Emery)Executor
of the Estate of Nelle E.Murray)filed his First and Final
Accotint in the Office of the Register of Wills of Washington
County,Pennsylvania)on Tuesday)July 27)1971,at No.63-70-1060)
and that the same will be presented to the Orphans'Court of
Washington County for confirmation on August 30,1971)and be
called for Audit by the Court at a time fixed by the Court during
the week of September 13th,1971,when and ~'!here you may appear)
in person or by counsel)and be heard if you so desire.
John B.McCreight)Esq.
McCreight)Marriner &McCreight
~20 Washington Trust Bldg.
Washington,Pa.153-01
cc:Inventory
Account
Will
J'uly 27,1971
:J..
c:::.>
'"'-.l eI)<t0-I 0....r-.....~-.1
l:~_4".;;;-",Ct",""",.,.(:..),,~
CL ~?:-.~-J ....~....ol__,~
:1:::1-
t"'__
;,.:...j ..:..,
~-.J ,r--Z
.......~__m
~(.r)tl)f-.)(/)--c:;:):::;)(;)<J)
0:::lU '<c-~:;~Joar--..".:.L ~.
..,.';
J
IN THE COURT OF-COIYIMON PLEAS OF WASHINGTON COUNTY,PENNA.
..'ORPHANS'~COURTDIVISION .
INRE:
Estate of
NELLE E.MURRAY,
Deceased.
(
)
(
)
(
)
"(
No.1060 of 1970
are McCreight,Marriner &McCreight.,Mr.John McCreight?
deceased.The Executor is Raymen G.Emery and the -attorneys
_-1
:!z«>.J>-lI)z
ZIIID..
i
0l-I'Z
ZlI)«~
..,:
0
il-ll)
C
.J<0
C
:l..,
I:I-r-N
iiiII:IIIl-II:0D..IIIII:
1.l-ll:
:l00
..J«0ii:IL0
BEFORE:
APPEARANCES:
TIME:
THE COURT:
MR.McCREIGHT:
HEARING ON AUDIT.-
-The HONORABLE P.VINCENT MARINO,Judge
.of the said Court..
McCREIGHT,MARR'INER'&McCREIGHT,Esqs.,
of Washington,Pa.,_representing the Accountant.
Tuesday,September 14,1971,at 10:00 o'clock
A.M.,EDST.
Number lU60 of 1970,the estate of Nelle E.Murray,
May it please the Court,I 'have the necessary
\..papers.There are n'o unpaid claims.The Will that Mrs.Murr§fY
left mentions certain rings as 'matters of gifts:tB her nephews.These
rings were not in the decedent's possesSlOn at the time of her death
and therefore,thes e particular provisions of the Will were ineffecti e.
THE COURT:
MR.McCREIGHT:
Are there any outstanding claims?
There are no outstanding claims.
THE COURT:
decedent's estate?'..
THE CbURT:
the Court.
Is there anyone else in Court interested in this
NO RESPONSE
The audit of this account is ordered closed by
(AUDIT CLOSED)
2
:!z«>oJ.>-"til
Z
ZIIIII.
Zol-CIZ
J:til«~.
"
.,.
•
~U
ll:I-til
a
'oJ«U
a:l.,
X~III
uill:IIIl-ll:~,J U;JEcb.i ~(;rttt~·tfa..td!..;.tC:..i!"'cd~O Uilu \,.vkicuJ.:...CA\,i Qntau.tc:....UUy
ll:..~cno r:..:~U~·c.tG!.vt}143t:not~;J t!li~:~b7 ,."-'.(J l.:.~\tit..:b.Nl1"hl.,;Qf th..C:·'JV.:ne,;,l.o .u
oJ§On"J t.:1..~lido ..:t-}ylD '0 O.l ~!;.:t tr,,,v:~...ri~t -..t"t4l.:'l,IC._;...:.
I&.I&.o
.-.',~
'-l.,
J,
"
.-,J !..l,l1'~
4~/'(1\"11 r "f )./
..
I''-..!
Q.
C">...J (f)-<4:0
~-J CLr-.._I-,,
:'"-0 '---C0-.;t..~.....':)•c.:.r--..~-..-r--L:•.~(-,....,)'"""#
<;.;~,.~'.:J (.,:)fJ)-tJl «-{:-.r--:-.,
..
.".'
''.
.--
..
I.......
\'"
/
<.
\
~1
",
II
,.
J
In t4r Qtaud af Qtamman JUrns of IIns4ingtnn Qtnunty.
Jrnnsylnnnitt.®rp4nns·Qtaud Bitrisinn
ESTATE OF No._6--=3"-........7..;;...0-.....,:1::....;:O-"-6..;;:..0 _
Nelle E.Murray
Deceased
In the matter of the__F_i_r_s_t_tl_n_d_F_i_n_tl_l_
Account of Ra ymen G.Emery
Executor
ADJUDICATION AND DECREE
And now October a ,19~,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof ahe aalal"l.c1 for distribution in the hands ~f the Ac.countant.is deter~i~ed to be$.6,00.1 and the account IS accordingly confirmed;and It IS ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefr,om sec.leg.
SCHEDULE OF DISTRIBUTION
Balance per account _
Additional debit asked at audit
·Additional creditasked at audit
Balance,1
Deduct Clerk's Costs &Receipts 1
Attorney McCreight Mapriner &McCreight
William Reaney ~ry,nephew,legacy,
Arden McElwaine Emery,nephew,legacy,
$4.5,145.12
1256.05
$46,401.17
1'.00
$46.400.17
$2.00
$46.,3~.17
D'7JCa.Ju.L 197~
rf&.S~.oo~.~
$00.00 i 6 e..
$45,848.17
$00.00
$45,34.8.17
Raymen F.Emery,nephew,legacy,
Raymen G.Emery,brother,residue,cash,
$00.00
No balance
.jt r'_\)~.~,.....(
,~.,,'.''''''1'.''•, r f
.t,+'f ,,
"')r
"
~:;
-.l •
......J»rn ::::0
ffi C)c:C-'"':l
i\.~.~r;<j"c-:>
Co)
-~
-::,.-r,'I
"
,...
--{-~""~
":)(.,.-
-'J","',;:,'I .,r !,,'"'1:'J
r
0 ~.....i
r z ;....,
-0 r'p,~(f)'r-.)J'
d
',.' r
zp
i·t ·
::J.....:::r(\)
3o~..,
o-hg.
(\)
,~,
01.tor:ao"'"
'\r
.~,
~t:Yv-tt~~t~~....Er:::
~~
~::l~.~
\.
•~...to
('
\,j v r (
YI fl.
tto
.,
(,
,
5J2 6 5.00
358.28
L897.60
11125.00
L300.00
919.69
10J77653
11380]0
L700.00
31153.00
L71Z.o0
6114459
2L51810
LOOO.OO
147.00
256.05
5 8,6 52.84 5
5J 71323
500.00
64-J 8G6.07S
6 Lh866.o7 T
..,,.~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
RCC-43 (4-69)
J
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTIONlfa11on Natiout.auk .anA frUIt ,__
)
TITLE/
!
(
I,
1....-
ADDRESS AI South Mai.D Street WtsbiDgten.,a.1$30)
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT 1 ..14 laY,,..t..t:U"fi~t.
~~~~~~~T~~~~UHT !Irs,1Wleli.....~Ii Jof'
DE~~~~~~~0ci~T-I~-VE-:-S~-~-I~.A/l~"'R·L..,-:fiIil.pe~.-:LNe-Ql"""l-1i1:--MlIIU.~"*"lt-'I-tt-B-'---/--;----~'/;io
ADDRESS .
AND COUNTY 1040 ,AlU.lGn ADDU.HMhil\8mn.'a.15101
DATE OF DEATH _.:=.:,1O~-t....:ulJ-10K..·_
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR ...__BI,...,
ADDRESS wasM.~,.....~P:a.••.----.ll~93i!HeH:l-------------
RELATIONSHIP TO DECEDENT_--=I:::..:t'o~th::::;·&r=.··.:.....'_
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED -----~u.-"-----__rt-----
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $_---=l:.a;==__--+++~~-_--_-
S60 ·DO @ /S:X ~
S;:~-/-ult/?o =-
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
RCC-134 (1-69)
•f .......
COMMONWEALTH OF PENNSYLVANIA
,DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
.-INHERITANCE TAX DIVISION
TO:Dr.Ramen G..Emery
JrJafib~OZ',Petl'Qq)'Unda
Date:NQvefliber III 1970
County W&l1lbingt<m
County File No.J f-//3-t.
Bureau File No.c{z,J/,20 -/ot.0
on
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:-,"t.,savings Certificat.e'fIE 40414 beld in
the MELLON NATIONAL BANK AND TRUST COMPANY,WASHINGTON OFFXCE,liASHINGTON,PENNSYINANIA
appraised by the Commonwealth,'as of the date of death,at $.-...3..,()1.1!OOw,'~'.eJM.a,',L'_'0 %of this amount is taxable at the rate of 15 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$-.;,;.$OOI.Il.>oLjj.•~,>t1OLL.·»----$--------
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before J~tw 24 19 71 you may deduct a
discount of 5%of the amount of tax due,or -- --3'l'S-- - ---
D This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of * _
19__in the amount of
$==============
(Agent for the Commonwealth)
$
ASSESSED BY:_
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
APPR AISED BY:_~~----,--::::=....!--=~t-L..oof=-
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your acc.ount
thiS Official Notice must accompany
your payment.Mail or bring it to:
Amount Paid
Amount Paid
can furnish proof
nature of Taxpayer
ust and true statement of
____,for which I
her certify,that to the
r person,for inheritance
-0
strator or other
I estate o(the
espectfully report that I
OTAL $
gister of Wills
Ily paid funeral expenses
,such amounts expended
putation of tax due.If any
temize the payments below,
debts claimed and allow
II receive an amended
·-,-UIfyouhavealreadypaidthistaxtoonexecutoradministratorattorney or other personal representative of the
ress of the person to wh~m,,
decedent for forwarding to the Commonwealth,list below the dote paid,nome and odd
you mode payment,their official title and the amount.
Dote Paid Nome and Address of Payee Official Title
Under certain circumstances,if,after the dote of death of the decedent,you persona
or other just debts of the decedent,with funds derived from the property herein taxed
by you may qualify as deductions against the gross value of the property in the com
such expenditures meet all of the three following tests,it is recommended that you i
execute the affidavit,and return this notice.The Register of Wills will examine the
those which he determines to be proper.The tax will then be recomputed and you wi
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2 -You actually paid these debts out of the account or property described above and
of such payment,if required,and
3 -These some debts are not also claimed;for tax purposes,by on executor,admini
personal representative of the deceden.t handling the administration of the genera
decedent or any other transferee.
SCHEDULE OF DEBTS
Dote Paid Nome of Payee Description of Obligation
.
,
T
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)'
SS:
COUNTY OF:)
I,hereby certify that the foregoing is a i
funeral expenses and other debts of the decedent,
was legally responsible and which I did payout of the property herein taxed.I furt
best of my knowledge and belief,these some debts will not be claimed by any othe
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF
19_.
Sig
REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected Register of Wills in and for the above county,do r
have allowed deductions listed above in the total amount of $
Date of Approval:
Re
~
Fonn RCC-2 ...•
COMMONWEALTH OF PENNSYLVANIA DATE ......J..~.~.~.~..r.Y.....J..~..,.....1~..7..!...
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX .........W~.~.4J.~.g.~.~..~...........................BUREAU OF COUNTY COLLECTIONS COUNTY.HARRISBURG.PENNA.J712 7 APPRAISEMENT FILE NO...........~..3...::.7.Q.::.l.Q.§...Q.............................
Whereas,.................N.~.l..l..~.....~.L ...MRr.r.~Y ....................................................................late of .......................Ji~.~.h.~.P.:g~.~.~...........................................
I in the County of ......................W.a.s.h.i.ngt..Q.lt.....................................................................Commonwealth of Pennsylvania,having died on
I the .........................2.4.....th.................................................day of ................Q.G.t..Q.b..~.r..................................19..7..9....,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,................................Ji...R..,.......C..ha.n.~.y .....................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years.the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future Interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpol8s
$
JT.HELD:
Jt.Savings Certificate #3E 40414,held in the
MELLON NATIONAL BANK AND TRUST COMPANY,WASHINGTON
OFFICE.'vASHINGTON,PENNSYLVANIA.In the names of
MR~NELLE E.MURRAY OR DR.RAYMEN G.EMERY.
,0 .3 ~/14./hR Ra1ance as of date of death •,...
$1 000 00 500 00
I
..
I
..
'-.~Total 500 00
I
t·
IHavingbeendulyswornaccordingtolaw,I do hereby certify that the above appraisement is made in con-I
formity with law on this ...............................................................day of ...............................................................................................................................................19..............
..................................................................................,.......,.....................................................................
Appraiser
.................................................................................................,................................................................
(Ifumber and Street)
..........................................................................................................,.............................,Penna.
(Post Oftlee)
~~..r:''''>I-'
WASHINGTON County
'j,'"'"f'\
,r.oj•
••..'f'I ~
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.JiRS.;NE.LLE.J~•...MU.RMY
I I,_.,!
!f 1
971 ocr !2 P~l 12 J IL,
't
Deceased.
Late of RUSSr LL 1'·f ,1":::IfJ 0
nEG!STEi((;F lIn l L.s
V.'ASfilN\~;T()N co.,PA ...WASHINGTON .
October 24.1970DateofDeath,
Appraisement Docket Vol 38.,.
/
Page,.l.l3..~.9 No §.3..~.79.~.l.Q§.Q
Filed in Register's Office,J.an 1.8.~19..7.1
Amount of tax due,$.•
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appraisement,.
Appeal j,.om Appraisement,.......•.............................................
Entered and charged,.
.""
",.,J
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF W.A..SII;t;NG.~O.N .
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
Administrator
s....oI_l'llIll'1I1lY l"lll1::L,,}ss:
County of ..Wash.,ing:tQn .
.....B~y~~..l!q.....}!;~~.r.,y ,.,,....,.,'.',,....,.,.
of the estate of the above-named decedent being duly sworn,depose and say
Eueutor
."(i;;;;;.""19!y~~),,{~;;~~aVing a last will,copy of which is hereto attached.}October 24,Decedent died
(Month)
o therNaam:t:::i:::r:::r:fse:\t:::::::}.....:r 9l1n ....:E>..~....l.'JIgQI'~Jgl11;,~§q~,..l.'JIg.G.~.~Jgh~,l'1~~:r.'~~E:;F ..~~~g:r.'E:;.~ght
whom all correspondence should be 52 OW~Sh:il1gt;911'rI''ll:;;t;B:I,gg.''Jl.\f9.:~h~!1:g;~f?!1:,.l?C1.~.~?~.9.~.
mailed.
ExecutorThatassuch deponent is familiar with the affairs of said estate and the property con-
(Ex",,,utor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in deceqent's individual,name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of ~ccess by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN.NAME OR NAMES OF HOLDERS TO DECEDENT
'Irs.Nel.l.e .!!,.lVlUrray urt'l."{;"{;SDurgn l~a DanK
o i::lou"{;n lVlal.n ':''1.'.Dr.R.G.Emery Brother
wasn1ng"{;on,t'a.l.?jUl.
That the contents of said safe deposit box or boxes are itemized under Schedules _B~of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fUllv and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the.date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
I
~
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,~nstitutions,whether indiVidually,or in trust for
,/....~any other person or persons giving also separately tne accrued interest thereon,if any,down to tne~lastL.~interest day prior to decedent's death in the c~s~of savings banks,and to the date of decedent's death
/"<in all other cases;all bonds,postal savings,treasury certificates or notes and other evide~ce of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision ther~~~or of
any foreign country,wnich are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and'-all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
"market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance 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 business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair .market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers~In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a CORY
of the deed,trust agreement or other instrument creating the trust.Ther.~i.s also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually.or jointly,by the will"deed,or other instrument of another,
with a copy of.the instrument creating,such power attached to the schemlle.
That Schedule 0 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 instrumerits 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 arid in detai'i 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 lrnpaid 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 therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
/'
..........,~"..
(xecutor-Administrator)
75~orth Wade Avenue
•••••,u .
(Street Number)
Washington,Pa.15301.......................................................................................................................................
(City or Town and State)
Subscribed and sworn to before me this .
26th July 71................;day of .19 ..
.........:~o VPUB"········
WASHINGTON,WASHINGTON COUNTY
MYCOMMISS!ON E.XI-'IRES ;UNE 25.1974
Member,PenniYlvaniaAssociationof Notarle.>,
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.
RCOC-3'4 (1-64)
COMMONWEALTH OF PENNSYLVANIA
PEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY •
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule lIE".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 (1)(2)(3)
described by lot and black number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference ta the record of the ASSESSED VALUE VALUATIOH
conveyance by which the decedent took title;If a farm state number of a·FOR YEAR OF ESTIMATED CAUTIOHcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S 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
I\
,
;
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.
<,
SCHEDULE "n"
PERSONAL PROPERTY
RC.C-35 '
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
'"TRANSFER INHERITANCE TAX
r~~~~-----------_·_··~·_----------------
.•_-
!
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e,g.jewelry,wearing apparel,household
goods,and fUrnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or rUvidends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fUlly
UNIT ESTIMATED
VALUE MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
I 208 shares Northern Indiana Public ServiCE
Company common stock 25 3125
2 5 shares General Motors Corporation commor
stock 71 65625
3 80 shares Lone Star Gas Company stock
common tJKJ;7s1;1,897.60 •
5
20 shares West Penn Power Company 41/2%
preferred stock 56.25
50 Duquesne Light Company 4/1/5%
preferred stock 26.00
1,125.00 •
1,300.00 •
6
7
8
18 shares E.I.DuPont de Nemours &Co.
$3.50 preferred stock 51.9375
155 shares Standard Oil Company of New
Jersey capital stock 69.2625
32 shares American Telephone &Telegraph o.
Capital stock 43.1 5
919.69 .
tJi</lJ~10,776.53
"}.KIJJ~~1,380.00 I
32.4375
9
10
100 shares North American Rockwell Corp.
common stock
96 shares Texaco,Inc capital stock
17.0 m rH<.Y!J~I,700 •00 "
tJ1<m?r.3,15 3•00 '
II Checking Account-Washington office of
Pittsburgh National Bank
12 Savings Account in Washington office of
Mellon National Bank and Trust Co.fIK/nif.;6,144.59
13
14
Savings Account-Frist Federalt Savings &
Loan Association of Washington
$1,000.00 Mellon Ban.k Savings certificate
5%issued 7/14/66,nenewed 7/70
fJf<1J11?:21,518.mo
H(m..11:"I ,000 •00
15
16
Household furniture and furnishings
Accrued interest on Savings Account in
Mellon National Bank and mrust Co.
147.00 J
256.05 '
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X
$58,652.84
RCC-36'.....
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRAHSFERS
(1)Did decedent,within two years of death,make any transfer of any ma.terial part of his estate,without
receiving a valuable and adequa.te consideration therefor?(Answer yes or no)No
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)--jJ:i~r""OJ----
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return tQ.transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_~__O __
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiVing a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjo~ont of or the right to income from the property transferred?
(Answer yes or no)_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)N_O __
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others ~_:_------
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was SUbject to change,
because of a reserved power to alter,amend,or revoke,or which c01l1d 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 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 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
NONE
MARKET VALVE
(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
,Ri;:C-38 ..')~
.,;COMMONWEALTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
RF.SIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRl'CTIOKS: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 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.property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (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 Value
of Record of Instrument,where Real Estate.!
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Savings account in First Federal
Savings and Loan Association of
Washington, Washington,Pennsylvania,
in the names of Nelle E.Murrary or
B.G.Emery,joint tenants,with
right of sur~vorship.Balance 10/24/
$11,426.47 -Taxable portion
...$1,000.00 Savings Certificate of Mell
National Bank and Trust Company 5%
issued to Nelle E.Murray or Dr.
Raymen G.Emery 3/14/68 ~~
•
~S.~Rcc .a..,r,'·L ,,-¥-"0
'T1to£t.lttd.""' •.,1....eurtF.
of ~1.1S-D"c..'.'$(A·
RfC fI II ,t'l ',,2..
A"fl6 'T....",,.,•••',4 w,t
bwr to _~.fT'~""T,....,·',•~."M.
Q9~D.".1,,11&1
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
ReC';3?(12-63)
..,'-,'.4
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
-~-----~~~~~--~~~~~~~~~~~~~~-~~~----.,
,-..---..~.".
SCHEDULE "D"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Raymen G.Errery Brother Yes Residue
(,U l\lOrl;n waae Avenue
T.T ~~...~-t ~~4-........D ~
.~
Willaim Reaney Emery Nephew Yes Individual bequest
~jb ::neepy HollOW rtoau
M+T.oh!:lY'lI''I?''l P!:l 11:;?1f..
Raymen F.Emery JnJW~JnJx Yes Individual bequest
Box 310B -R.D.#1
~,~-,
.u....v HVo,U.201Q-=lT.1lf:"-'llp MH'rvl::lnn Neohew Yes Individual beauest
Arden McElwaine Emerv Neohew Yes Individual bequest
1213 Mayfield Road
IVlay 1"lelU
1'101 10Rn'2~.T';1......,.;......,...+-"'......
~"
Deponent further says that all the above-named benefic1aries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
Deceased
ESTATE OF
I
(Executor-Administrator
must complete "As
Reported"column #1.)
0':~....:j ""d ::0.,-.,co co0'":0 ~.,~til ::3 til --til :1-'-til 0:::s ....,::3 '"d..,co e..,:("t .,~til 0x-''''''""d "0~~coI:T'.,.,
~0 ~:0 "0co';,t:r:l .~.,
-+til .::S '<-+~:CD-+co :p,
:""d
.Ii;0't:l
'CD:Ii
.("t
"<
Year
P.Il'THE
t No.
Will
Administration
Late of
County of
Commonwealth',of Pennsylvania
U'Jc:~
""~:CIl ;::>;o~-.-:::0•::r ()tr:J tr:J ><:;.::r-!2.'(), •:-'?"'
~
REPORT AND APPRAISAL :tr1 n oj >.;:~;:
'V'd "OCt NOJ~JNlIrS7/A
Slli/A 30 :!3J.S!~I::!iJ
(]1:!U't':J ",'::,!~.:~'n~j
~-GI9~~~-G19
:~<~:J~::>til"'~::l<J ::::0_D..:;,:~::~co..-"O~6'-:tJ 0~:'..,~:-<'l:c..~~,-'\l :~
~-GI9.;:n~-OO-G19
•1
~
.'
::>:r.
tl11:_8"l'V.,~
:3
::ICc..
:.:Q)
:-1:=
:\Jl:Q)•..
m:\Jl
I\.)
··~~i :.~:.....-'-.",,:.:~w
.,.,')r I
:~j I i .:'~
)J -1'1"1 IL..(,.I I 6
!/
i'IfHoHIJ62
OF COUNTY,
AND AGENT 01'"THE COMMOIIW6ALTH
,
...
O~--I<':E OF THE
REGIOTER OF WILL6
WASHINGTON
s'rATE~v'iEN~t OF ~DEBTS
AND DEDUCTIONS
ESTATE OF --=-N.:..::E:.:L:.:L:.:E::.--=E~.~M_U-=-R_R_A_Y ~LATE OF _C_I_T_Y__O_F_W_A_S_H_I_N_G_T_O_N _
DATE 01'"FILING APPRAISEMENT 12/14/70 OATS:OF DEATH _...:O::..:c:::..t:::..o=-b=e.::.r--=2=-4.;....,L-l:::...:::..9~7..:.0 _
DATE
10/28 70
11/3 70
NO.·OF
VOUCH"1'1 REMARKS
.proDate or Wl11 ana
2 short certificates
Advertising letters
AMOUNT
20 50
14 00
ll/~/70 Observer-Reoorter Advertising letters 14 00
1~/2 70
12/]5 70
Russell Marino,Register
Elmer Kelley
Short certificate
Cleaning apartment
1 00
12 00
12/1S 70 Columbia Gas of Pa.-=.L.-"''-'-+----'--'''-j---'-t--=-_..,---Final gas bill 3 30
12/11 70 Barbara Craig Notary fee ~00~-I--L-J..-;___-'----ir_----i---------'-=----,-,-----"-~---+--------~-~-------+-----l---I
12/14 70 Russell Marino,Register Filing Inventory 8 00
12/18 70 Citizens Water ,Company Final bill E 15
1/4/7 West Penn Power Company final bill ~70'
1/4 71 Bell Tel.Co.Final bill 3 24
1/71 7m Russell Marino,Register 10 short certificate 10 00
l/141 71 Barbara Craig:lIlotarv....lO affidl=lui t.!'!10 00
la/2'5 71 Barbara Craig:Not~rv fee 1 00
5128 71 Malcolm L.Morgan,Co.Trea:•Personal Propetlty Tax 75 83
7/261 71 McCreight,Marriner &
McCreight attorneys fees 3,450 00
7..+/-J.'2:....1.)h.L--+---L::!71"-+__-rR~u:!..!os!..!:s~e"""'l!o..:!lb..-..:.M~ad<.!r'_"ib..!.n~04_~R.l.!:e=_e!l:r;,.:!i!:...fS:L!t~:p;ur.:.-_~F.:....J~ib..!lUiU'n.!.l:l0'3----/1\:1..\.'"'.<..l.'"'.<..l.''"'.u"u"Y'l.u1t:"--+-_--::1:..l7~0~0:.--.I
5/18 71 Kurtz Monument Co.Inscription on marker 16 00
11/17 70 Kenneth V.Thompson Funeral Home -funeral 1,489 00
111/17 70 Rev.Charles G.Skuc~~_~~r~.~~F~u~n~e~r~a~l~s~e~r~v~i~c~e~s~_4----~1~0~0~0~0~
TOTAL -----------$'5.21:)7 72 '
I I
.,
}se:.'-COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
RAY MEN G.EMERYI,---~..:;;;..;;..=.;.......;::...:...-=.:..==:....----~--~~HEREBY CERTIfY,THAT.TO THE BEaT 01'"
MY KNOWLEDGE AND IJELIEF,THE FOREGOING IS A JUST AND TRU E STATEMENT OF DERTS,FUNERAL EXPEN6ESAND EXPENSES OP'
ADMINISTRATION SUBMITTED TO THE Ef>'TATE,.OF '.NELLE E.MURRAY ·OEC£ASED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.'.{26th -~"~'"A ~,....~(L.S.l
SWORN AND.SUBSCRIBED I!EI'"OREJoI\i THIS'-DAY OJ"Exe.cutor/lJuly /j .,71 , ' '~0)/1 h VhJ",4.A vA~--:;-,
BARBARA CRAIG.NOTARi',PUAIC
WASHINGTON,WASHINGTON'CWNTYM~Y COMMISSlq~E~PIRE~;UNE 25.1974
mber,PennSYlvanIa_Association o(~otarie$
•.'.t.'••'~",
--------
.,
f;'j
L
I Ic)'
.,
..
,"
"
Murray,Nelle E.
In the matter of :the Audit of Account filed in the Estate of
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
)Dolo 01 d.aIb (()-~'1-76 I
\No.-l.Q.6.Q....Qf---l..270 Term,19__•A.A.
I
)
'Docket 38-113-6Deceased
TO THE AUDITING JUDGE:
Enter my ,appearance for the Commonwearth of PennsylVla'ma,claiming tre.nsfer inheritance tax in the above estate,as follows:
DR.
To appraised Vialue of Estate:ReaLty_________..._.__. . . . ...__...$--...=--._
Personalty .....-..-----......----------------__...._....._......__. .$---L.S"'_?'!L~~=-'::S~'z,~,-v-2:-4-V_
/
Additiol1!al Assets per Account,Subject to Tax ..........._$_
Addition311 Assets per Audit,Subject to l1ax .._.._$_
GROSS VALUE ........$._
CR.
Debts and Expenses per Account;see Note
AdditiollJa1 Debts and Expenses per Audit
$--------
$--_._--
$-------
$-------
$--------$,--------_.._-_._----
$
TOTAL DEDUCTIONS,$_
>
-----_._-----
)
Clear Value .._.
Tax·!
able
at
2%
$_Y-f-
!1-3 JC()r/~,~-
---)-~---
---$__~L'i_1'
~t<t1$~--------T
Less amount previously paid ........---.$_~()_9...:_~J
Balance . ..._... ......$ _
Total Tax ....._...._
Interest__yrs.__mos.__days @ __%$------,,,£___
TOTAL TAX AND INTEREST DUE ....._.....__._........_______$ _
$-------
TAX PAID ON ACCOUNT
l -...1)'"'-71,$~I 7rr ~1)-
b !I}o,Vb----:16 oiz;r,
NOTE:The following credits claimed in the Account are~k .(,:di:3edUCHble ~against the tax:
~"-p1..........~:~--1~~:__
is'-Vl)'
•
;t.::'
..!
,
No.________Tenn,19__,A.A
ESTATE OF
Deceased
I'
PRAECIPE FOR APPEARANCE
FOR
COMMONWEALTH OF PENNSYLVANIA
~5
Rcc-al (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF'FILING OF APPRAISEMENT
RAYMEN G.EMERY
IN YOUR REPLY PLEA8E
REFER TO
38-113-6
J
In Re:Estate of NE__T_J_.E--,.;E....::.--:;;MURRA==:.::Y=----------
____~W.::,:,AS=H...I=K}~TO~N>:---_-County -File No.63-70-1060
Dear Mr.Emery,
You are hereby notified that the ~o~r~i~~~ina~·281~-------
appraisement in the estate of NELLE E.MURRAY
has been filed in the office of the Register of Wills qf WASHINGTON
County on August 6 ,19~.Said appraisement reflects the
following valuations:
Jt.Hd.
Real Estate _
Personal Property __~5~8~,~6~5~2&.~84~----~---:-=6tt.=2::;.13~.=2"'-3 _
Total ~64~,~8a:6!.:.:6~.~Cl7L..----
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date __A_ug_u_s_t_6_,_1_W__1 _
DATE OF DEATH:October 24,1970
Note:This is not a bill.
Signed ~~~U<nAu..ti7~~·
Title MADELINE FINNEY,APPRAISER I
RCC-39 (5-68),
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of MuRRAy
(Last Name)
NELLE
(First Name)
E.
(Initial)
DATE OF DEATH 10-24-70 FILE NO.63-70-1060
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_-.:.::W:.:AS=H=I:..:N.::.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".
17?a_J.eh011/~~Il"t-oINHERITANCETAXAPPRAISERIJ
August 6,1971Dated:_--:;':"=="'-=-=-~O!:.L.""""_
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
$$--------4--
VALUE AS REAPPRAISED
$--------+--
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $-4-__2%
Tax on $--+__6%
Tax on $--------~--5%Tax on $~--10%
Tax on $--~-__l15%
Exemptions=======~F==Total Estate -1-__
TOTAL TAX
COMPUTATION OF TAX
$--------+---
$--------+---
$---------4-.:...-
$-------l---
$---------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 $t=
Add interest at rate of 6%from_____to $---J
AMOUNT OF ESTATE TAX ASSESSED $--~-~I-
Estate tax paid $---IL-
BALANCE DUE $-----~~
Add interest at rate of 6%from t=
-------1to-----$-----~,
TOTAL TAX BALANCE $----~PAID $....1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
year .
.,..j
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.NELLE E•..MURRAY .
Deceased
Late of .....WASHINGTON...
County of WAAHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,
~-
,
Fonn RCC-2 "..."I
I COMMONWEALTH PENNSYLVANIA DATE ........A~Y.:!3..~....9..I.....+~:~.............................•OF..-DEPARTM£N'f OF REVENUE RESIDENT INHERITANCE TAX .WA$..m;~gr.QN..................................................BUREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO...6.3~7.~J...Q6..Q ..........................._.....................
I
I
Whereas,....................................m;JJ.Ji!....~.~..J'W.~I...........................................................late of WASHINGTON...............................................................................................................
in the County of ..........................................W-l\S..lU.NGTQN.............................................................Commonwealth of Pennsylvania,having died on
the ................................?4.~.~..................................................day of ..................Q.c.t..Qp..~.:r.....................................19.70...,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,MADELINE FINNEY an appraiser duly appointed according to law,......................................................................................................................................,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpoles
$
PERSONA1:
SEE COPY OF SCHEDULE liBII ATTACHED TO APPRAISEMENT l::Q /..t::.?1&
JT.HELD:
SEE COPY OF SCHEDULE "E"ATTACHED TO APPRAISEMENT 6,213 23
total 64,866 CJ7
I
.
l
t
form:v:~hb;::::~h:,w<>rl1a~~~:~~::~~~yc:~~t;~~:;~~e~L
AppraIser
.........................................................................................................................................,........................
(Number and St{~et).............................................w...~........................,Penna.
(Post eel
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..........NELLE.E."~x ; .
Deceased.
Late of
WA~H~G1'Q.N ,.," , .
Date of Death 10-''''-70~~.
Appraisemel!t Docket Vol.,..3.8 .
Page,~?~~No ?~:.?~?::9.?.9..
Filed in Register's OfJice,1\~~~~~19.'7..~.
Am..ount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,..
Entered and charged,.
,.
..
JAPPliCATIONfORANDCOHSUH'
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
D[?ARTMENT OF REVENUE
,BUR!J'U OF COUNTY COLLECTIONS
/{.,--,-,1-------------L-----------------'-----------------,--1
I DATE 1/14/71~PPLICATION(MUST BE F!LED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for Calsent to the transfer of the following securities of a Pennsylvan.ia
Corporation or a Notional Banking Associalion located in Pennsylvania:
(0)"20 shares (b)West Penn Power Company (c)It 1/2%preferred
(NOTE:In describing securities enter in (0),ab ()(e,eith~r 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.)
October 24,1970,on
ISSUED ON March 9,1959 ,and having a TOTAL MARKET VAtUE OF $_1--=--,1_2.....;.5_·._O_O ~
(Date)
,as of the dote of death of the decedent,Nelle E.r~urray
(Name of Decedent),(Date of death)
who was Iate of __l_O_4_0_A_l_l_i_s_o_n_A_v_e_n_u_e \l_ia_'_S_h_i_n_g_t_o_n__W_a_s_h_i_n_g_t_o_n__P_,e_n_n_s_y_1_v_a_n_i_a_
(Street and Number)(Post Offjce)(County)(State)
Th e secu ri ties are re gistered as fo II ows:__'N_e_l_1_e_,_E_._1'J_~u_r_r_a---,Y,-_--...,.------,-_
(Name or names in which certificates'are registered)
(Name)
Raymen G.EmeryADMINISTRATOR)
EXECUTOR )
750 North Wade Avenue,Washington,Pa.
(Address)Executor
NAME OF APPLICANT laymen G.Emery,Alill1tni:sxxx
COUNTY FILE NUMBER '63-70-1060 ADDRESS OF APPLlCAN:~~sg~~~~o~~dp&,!e£~90l
BUREAU FILE NUMBER·63-70-1060SIGNATURE OF APPlICAN.J2~4'~
NOTICE:IF YOU FAIL TO PROPERLY FIl.L IN ANY PORTION OF THIS ':P~ILL NOT~
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -D.EPARTMENT OF REVENUE
CONSENT TO TRANSFER 'SECURITIES
,DATEJanuary 14 1971
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent a~d waive .the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of sai~Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
,as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Register of Wills Washington
(Title)(County)
\I,,
~~..\1-
·~:'~",,-'
t-~-J
",-,-":i"''''Q,;..-.0...
i.l
I am the attorney of record for the es-
tate or the transferee shown on the
front of this form.I do hereby person-
ally gua.rantee the payment.within the
time prAscribed by lAW.of any Pennsyl-
vania inheritance tax vrhir>h IT'8Y OC\rlue
on the transfer of tJlP f'o,('1)'Y'i +ipp 1 ~Hpd
hereon for which a consent to transfer
i gr ted
r------.....__'_..__...__..
.------~~-----,---------------------------------...-II
DATE 1/14/71
APPLICATION fOf<AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATIO~!(MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pen~sylvonia:
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
_'B"J-'"OF COUNTY'COLLECTIONS
(a)~O :ahare:a (b)Duquesne Light Company (c)4 1/5%preferred
(NOT:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the,name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED ON July 12,1954 ,and having a TOTAL MARKET VAtLUE OF $......::1=....ll'-"'3=O-=o.O-=-.O=..;O~_---,-_
(Date)
as of the date of death of the decedent,Nelle E.Murray
(Name of Decedent)
,on October 24,1970
(Date of death)
who was late of__l_0_4_0_A_l_l_i_s_o_n_A_v_e_n_u_e__W_a_s_h_in_g_t_o_n_.'---_W_a_s_h_i_n_g_t_o_n__P_e_n_n_s_y_l_v_a_n_i_a__
(Street and Number)(Post Office)(County)(State)
The securities are registered as follows:__~N=e=l=l~e~E~.~M~u=r~r~a~YL·__~~
(Name or names in which certificates are registered)
ADMINISTRATOR)
EXECUTOR )
Raymen G.Emery 750 North Wade Avenue,.\I]ashington,Pa.
(Name)(Address)
NAME OF APPLICANT Raymen G.Emery t Executor
COUNTY FILE NUMBER 63-70-1060 ADDRESS OF APPLICANT 750 N.Wade Avenue
Was ngton,Pa.~5~~.
BUREAU FILE NUMBER 63-70-1060 SIGNATURE OF APPLICAN1?__a ~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLI TION,IT WILL NOT BE 7'
CONSIDERED COMPLETE AND WILL 'BE RETURNED TO YOU FOR COMPLETION.
COMMONW~ALTH .OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER S~ECl:J:RITIES
,DATE January 14 1971
I hereby consent to the .transfer of the above securities now registered in the name of the aforesaid
D.ecedent and waive the fi ling ofa certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-nomed Decedent.
Signature)
Register of Wills Washington
(Title)(County)
~'11 0CT \?P[1 12 (I
I am the attorney of record for the es-'
i tate or the transferee shown on the
!front of this form.I do hereby person-
.ally p-uarantee the payment,wi thin the
timp prescribed by law,of any Pennsyl-
v~nia inheritance tax which may be due
nn the transfer of the securities listed
f-Gr 'cb a cons to tra
.....j'/;/971 .
Date)(Signature)
---.;...---~
·--------'
I'\
\..
L
"
\
RCC-49 (8-70 .."~-
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
,.
'RENNSYLVANIA ESTATE TAX
DETERMINATION ;~r
(fn t"JO
J
Estate of:NELLE E Mu RR ctL
Date of Death ,0/2..'-1:1.....:'1_0 _
County Lu.I3..S..H I ~'t1'OM T.~3l.113.to
Bureau File No.t:J.70..to b1)
Date -Eu ~~~.31---19 73
1.Taxable estate per U.S.Estate Tax Return,Form #706 F.t't'et 1-1'I ~';72.-2.Taxable estate per final change in Federal Return dated
$5(,70.0'
$-------
3.Amount of credit for State death taxes.
As shown on return form or final change notice {$,
As verified by computation
4.Penna.Inheri tance Tax due and!or pa id (J'f\11 ec r $
5.Normal Inheritance taxes paid to other States
g,~S".&O
AJo#J~
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
l'
8.Less:Previous payments on ajc of Penna.Estate Tax
Date of payment Amount of Tax paid Amount of Interest paid
$,------$-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _$====F!==ON~(.===
(TITLE)(NAME)
Prepared by
Reviewed and approved by -----------------------7c------_
£srvr~
A
f3
Tct"a blt.
fClbLe
:.rabLt-
G~o..iS 'fS r Tll~
.'·~-'~'1 O:Ob
/9t,/j6
"GRcJ:rf$r
Dfd..--
.'
70/179,1.?
-IuS 3dq,1~
S~l~101ata
,'
_f.t"I ~
\.
'~.I
,
~;'
..~~anTtlJ·"":~.•..~;,...~
i\.,•.~.>'j
,/
.0'r
R CC-49 (8-7 1)-_••
COMMONWEAL TH OF PENNSYL VANIA
DEPA1t'TMENT OF REVENUE
BUREAU'OF COUNTY COLLECTIONS
IN'iiRITANCE TAX DIVISION
HARRISBURG.17127
-'.··1
..'P.ENNSYLVANIA ESTATE TAX
DETERMINATION a it d
i t'\LielA.()r:F.r:'1..
Date Ru,.3 ,19 '73
Estate of:/ViLLE 'E 'mli(R.R..t.t"1
Date of Death lOb""1'76
Coun ty WQs H,h'i r O~'f.1).3J?.:l!.)·1:.
Bureau File No.{J.70"10'0
1.Taxable estate per U.S.Estate Tax Return,Form #706
CJ Rirq 'tt\ttRU'''T~L:rt
2.Taxable estate per1inal change in Federal Return dated
---;
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($-
As verified by computation
FtI~J 1#t '·L71.
3 ~J.cr·13
--
$-----S.siL...:-~loio!..".....:...7_o~.o~,~
$_--.:'rJ~O-=C=:..-~.::..::.;a:....:.I1..L9e.:!!&'_
./
4.Penna.Inheritance Tax due and/or paidd\f\'Ree r $8J..:io.&v
5.Normal Inheritance taxes paid to other States )J,'(Ue..
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
8.Less:Previous payments on ale of Penna.Estate Tax
_---'f :t$0.cJ"b
A}OAJf,.
Date of payment Amount of Tax paid
$,------
Amount of Interest paid
$,--'--------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _$==:=::!lV=8==:(ij==t.===
Prepared by ~Ir-~
(NAME)
Disr.Se..t pOR
(TITLE)
Reviewed and approved by _
(NAME)(TITLE)(DATE)
.',•
/
M9 CREIG HT,MARRI N ER 0.MS<CREI GH T
ATTORNEYS AT LAW
800 WASHINGTON TRUST BUILDING
WASHINGTON,PENNSYLVANIA 15301
,JOHN B.MS;CREIGHT
STEPHEN O.MARRINER
JAMES C.MS;CREIGHT
CLARENCE A.CRUMRINE
STEPHEN D.MARRINER,,JR.
August 29,1973
Andrew J.Merva,District Supervisor
Inheritance Tax Division
County Court House
Washington,PA 15301
Dear Mr.Merva:
AREA CODE 412
PHONE 225-6600
f-ST ()F AJeLl E 1?1<AR..ru~:'i
DID )D/J,4 /7 {)
TyD.3!-Jl3~ta
FlUd.11 39 .2'1 ~
In the Estate of Nell E.Murray our records indicate
that Federal Estate Tax Return Form 706 wa's sent on January
21,1972 with appropriate exhibits and a check for $196.90
for the tax owing and that no further correspondence has
taken place between IRS and our office.
Yours very truly,
McCREIGHT,MARRINER &McCREIGHT
JBMC/jt
R/J'h3 F!CCtP1eJ ''''L(e~(JF f.eci@/ltiL..~L(j.sl"'e,Le.rTe/t.
a9/rwvv'~-{)IJ r.Su PV R .
~pa t ~llh Fleer lh H iQ'f..
~~17K,1~·
'1"l~
ii,s~00
&t (1U.~p~e..~J.i../q .1~"''t 111'"
a~.Jr.H~Ld.PlllJPeftry
J
Date;_+-+-=~~~~_
'.
J TENTATIVE STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
C~l'"I '"I=l 11 'I So'""1.\.~t c"•.q"r
To Rtf"me.",r;E~eA'i £)(R,
.-.,.~.
1$0 "'olt~WQ4 e 11\Je..W~JH ''''''''0.,PR
ESTATE
OF
Real Estate
Personal Property
Joint Accounts
st 'Sl.8'
,J.,~23
Less Exemptions
,.
TAX BALANCE
'1,241,13 J..,.,f'4S
__-=.J.¥".q3
BALANCE DUE COMMONWEALTH ~~~1:._.eY.~·,.L-I~g_
Interest from·._:...~,----,4f',_'--:;.'2.-.1-__to
--1..0-%onl-.-_--"~i!!loo-4f_t__~~~..•~AS__...__
Less Debts and 1-3 c 7 ')Administration Expenses --'------~......-s;~L:·~..::.4,...!.1..:....'..:....;".;.....:::.,.,..,..-
S1~"S&JS
TAX on ~1'3.~~@ t$
TAX on.533&43,''2.@ l~""
iff'4-J9$SiJ$"-
,...'.'
Register of Wills and Agent for
.Commonwealth of Pennsylvania....,0'
O~,f;,....
\10
1J-q .lV
11 ..t·z.~
----~_.-- ,¥l8'mo
PAYABLE TO:,IREGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE \
WASHINGTO~,PENNSYLV;tA
DISCOUNT (5'7")IF PAID ~Il'CTHREE MONTHS .
FROM DATE OF DEATH.\"H~;J(Q1o 1)"4 of .1...,q.l~".pt.f..U 1.'1.'13
,~~Of"rt I(N,LcL Pfl.fJP(l17 (I ptn R~t.91l4.
.J~1'4·1\~
J6 ..1."t'10_:--.--_....-
t;:,'•,.......,;.,~.~~':......~'~~-~~~~~~~~~~~~~~:,;~,;~~..~.~",~~.//<
.
I.I .I
\\'--/')~t~.
.;
\>\0 •go~<Je.,
~~,@,ef ~)
c£.elP,C~
iJt ·Gt~Jj 0;J.,)\.),')
f(.:£·~~.fl.~·~"b.~~;~~~~~'7 ")';b ~'-./•\,,,,'~'"
[)"ilr~C:V r~~.~QO r)
c;:v-.~1~
F.~;V$)
>'.\~,;;
•I.·cJ,.l'5'j
\-;'....., t~,t;',.....C~
~"c"'·'~J
U\
\!A.v.~U
\~.s ~J~'
<0::.:0::;•l;f~1~:/,