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HomeMy WebLinkAboutOC1970-1101 - ESTATE OF FIELDS,I " .i\ffibuntt (@f fxrtutnr (@r ~tutt nf 'tuunyluuuiu } C!tnuuty nf :IIun4iugtnu nn: .b 3 -7CJ ,-IID!j i\~mtut5tratnr.. Personally before me,the undersigned authority,a _in and for said County and State,appeared Donal.d...M F:ields who,being duly sworn according to law,deposes and says that he is the executor or administrator of the es- tate of .l.lg,M .F.le.l.d.s deceased,that the foregoing schedules constitute a complete inventory and appraisement of the :real and personal estate of ..JJ~..M.!Jrl?-lQ..~, deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor Admhstrator.. Sworn and subscribed before me this ?of..~"}~_A '7rt V1~ J,y (T)-::2z?J;0 197.L I to /J::~.::'fg,.~·.;;;;;t;;~:Ad;;;i;;i~t;:~t;;~~~~:;5i!f~~~Ai INSTRUCTIONS 1.An inventory must be filed within three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 I3JuUtutnryuubAppruintmtut.of the goods and chattels,rights and credits which were 0/ll.a M.•...Fields late of We.s.t F.inley.T.aw.nship . Washington County,Pa.;taken and made in conformity with the above affidavit. PERSONALTY: Bank Accounts: DOLLARS CENTS Account No.203-9742 in Mellon National Bank & Trust Co.,Claysville,Pa.in name of EIa M.Fields SAvings Account No.190-36~8109.01 in Mellon National Bank &Trust Co.,Claysville,Pa.in name of Ila M.Fields Savings Ace'ount No.S-11178 in First Federal Sav- ings &Loan Assn.of Washington in name of Ilah M. Fields Household Furnishings Total: REAL ESTATE: ALL that certain house and lot situate in the village of Burnsville (West Finley)West Finley Township,Washington County,Pennsylvania. ALL that certain tract of land situate in West Finley Township,Washington County,Pennsylvania containing 68 Acres,more or less.' Total: GROSS ESTATE 1,54E.93 1,397.89 7,239.46 10,237.28 l,eoc.oo 3.200.00 5,000.00 15,237.28 C-t0g C-t• ::qt~~J"<D fJl.. ;t:> cT cT 0Iilj (J) «j ,,.....\C :",::1'~.....;. • \, .' Q1nmmouUttult4 of 'tuunYluuutu,!nn:lIIuli4tugtnu Q1ouuty, KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid ) ) on the 12th.day of November A.D.1970 ,before me, Russell Marino ,Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania, .the last Will and Testament of Fields Ila M.Fields,A/K!~IdaM.Fields,A!K!A Ila Sprowls Fields,A!K!A.IlIa M.! late of West F'in1ey",;in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and Donald M.Fields the Executor in said Will and Testament named,having appeared before me and taken and subscribed the oath of office pr,escribed by law; NOW,THEREFORE,I,Russell lVIarino ,Register as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said Donald M.Fields committing unto Him the administration of all and singular the goods and chattels,rights and credits,which were of said deceased,and requiring Him to exhibit a true and perfect inventory thereof into ,the Register's Office,at Washington,within ninety days from the date hereof,and to r,ender a just and true account of said administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritanoe taxes. IN TESTIMONY.WHEREOF,I have hereunto set my hand and the seal of said Office at Washington,this 12th. day of November in the year of our Lord one thousand .. nine hundred and Seventy ........................................................................................................................ Register H ~I-'II)~ ~::: •~~ 1":!j tn :....rn ~1(1)(J)el11-'-I»~10--I tn N HA rn +-+r-0 ~ jt;j "TI a:c:t'~10 = I" +-+~~tt::; Fonn No.15 (l968)"'iiliiil'iu .....Will 'Vashington County Enr Associ:Jtion Washington,Penna. 1£a5t JItl!·aub westameut IL.A.M.FIELDSI,_.__, 'llre t FO 1 w t POl fl1.hO ,nr ~1'.j..C p .us 1 0!:lof..:t..::.~*.n .fJ:y:.,:II..e.s _..In .e.y:._.o..v.ns'"~P.,1.1l.a.SJ.:l..J.ng.v.Q.n....-Ount;y:,,e.rJ .y..v.aruMo.., being of sound mind and memory and understanding,do hereby make,publish and declare this to be my Last 'Vill and Testament,in manner and form followmg,hereby revoking any will or wills heretofore made by me. .First.I direct that all expenses attributable to my last illness and funeral be fully paid and satisfied,as soon as conveniently may be,after my decease. Second.I give and bequeath the following cash legacies to my six ~. grand children: BARRY CLurETER,grands on DIANE C.PET&qSON,grand daughter SUSAN CLUTTER,grand daughter KAREN F.CARLISLE,~~and daughter CRAIG FIELDS;grandson CATH~FIELDS,grand daughter d.i.-9100.00 100.00 100.00 .1000 00 ,. 100.00 100 0 00 Third.I giye,devise and bequeath all the remainder and res.idue of my estate,real,personal and mixed,of whatever kind and wheresoever situate.to my son,DO~mLD M.FIELDS and my daughter,EDNA F.CLUTTER, in equal shares o i.;.... t .......tii;u,.. ~,--TO '- I do hereby make,con~titut~':~~d'ap'point my son,DONALD M.FIELDS "'"1 I to be my execut or of this my Last Will and Testament • ---',;":~'j~'~ IN WITNESS WHEREOF,I ILA M.FIELDS the Testat r ix above named,have hereunto subscribed my name and affixed my seal,the ;;<2 day of af~in the year of our Lord one thousand nine hundred and seventy 91970). \7&~'~I ,~;;:••:'7.:?::!.:t.:.S~;:,Y.;,~~,____(SEAL) Signed,sealed,published and declared by the above named·Ila M.Fields ,as and for her in the presence of us,who have hereunto subscribed our names at her Last Will and Testament request as witnesses thereunto,in the presence of said testat r ix .,and of each other. ..........c::.L !:?.~~;. ....:.l?ydt:!.~"-.~L6 .. -'--....._..;.;>'--'"_."";'"',._~_.__:""_~'••__._..~._.,."~~.-.••,.. ~ --t.... - ~o "....~......-0.-.,;:,. .! ! !id~Hf;tl H fr1~""-.:~~ !~: Ioi..... ~ i rdQ)-.~~ '"d§ '"dQ) 5M~ ii!::!iI:~ ~op::j -'~ ~.~ '"dQ) ] ~~ '"d§ 'i,I IoJrf~ ;.; ~<Il'M Q)IX: " _.~'".._..._~.-.:.(" MNMU).... '"~'Q)•eu ~eu ~..c...1 ...ll<gr~tl ~ ::c :>-.S ~ ...;~~.~ s::~"'">-..c r<l~ 0 0 -..-.<t:NU ~ •w -.:l ~.I...,_~r·'_~,..""'J-;.._.....-..~.,'..."';_..,.."_..,~...__...__'...-.._.......,..-.~.. '~"-""'---....'.j ~1t t4~Qtnurt of Qtnmmnn 'l~an nf lIanqingtnn Qtounty (@rp!1ann·Q!nurt Iliuinwn In the matter of the Audit of Account in Estate of ·ILA M.FIELDS a/k/a ( IDA M.FIELDS a/k/a ILA SPROWLS FIELDS a/k/a ILLA M.FIELDS, Deceased. TO THE AUPITING JUDGE: No.11 01 of 1970 Enter my appearance for_--"A~C~c~o~u~n~t~a~n~t::..-!...._ ",""')~~ ~~~ N.B.-Counsel shall,by separ8!te pape,r,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. {:-/LL:D1 '72 FEB 15 JHti 10 0I RUSSE 1.L M!l RIN0 REGISTER OF WILLS WASH1N(~TON CO"PA. No.1101 of 1970 In re Audit of Account in EstaJte of ILA M.FIELDS,··· Deceased AUDIT 'ra~rip~fnr App~arattr~ FOR Accountant. J.J. Attorney . L :0,:;...... FIRST: SECOND: " REAL ESTATE: ALL that certain parcel of ground situate in the Village of west Finley (Burnsville),West Finley Township, Washington County,Pennsylvania,bounded and described as follows: BEGINNING on the West side of Main Street,other- wise known as the Waynesburg ~oad,at a post along the property line between lot now or formerly of the heirs ~r Mrs.Malinda Danley and the lot hereby conveyed;thence along West side of Main street aforesaid,South 27 deg.15'East 26.9 feet to a point;thence by line of lot nOw of Mary Evangeline Moore et al., formerly of the grantor,South 62 deg.45'West 132 feet to a point;thence by line of land now or formerly of W.A.Miller, North 27 deg.15'West 26.9 feet to a point;thence by line of land now or formerly of the heirs of Mrs.Malinda Danley,North 62 deg.45'East 132 feet to a post and place of Beginning. Raving erected thereon a one-story frame building formerly known as C.O.Steele's Barber shop. Being the same lot or parcel of ground which was con- veyed to IlIa M.Fields by deed of John J.Hughes,Esq.Adminis- trator of the estate of Eva E.Steele,deceased,dated June 16, 1955,of record in Deed Book 933,page 201. UNDER AND SUBJECT to water rights to a well as set forth in the above deed. -------------- -------------- - -- ALL "that those two certain tracts of land situate in West Finley Township,Washington County,Pennsylvania,bounded and described as follows: PARCEL NO.1:BEGINNING at a linn tree on Joseph Crawford line;with his line 5-i deg.West 5.9 rods;thence North ll-i deg.West 6 rods;thence North 3~eg.East 34.3 rods; thence North 6 deg.East 6 rods;thence South 721-deg.East 22.5 rods;thence North 11 deg.East 44 rods to corner of David Wood,;thence with his line,North 75i deg.East 28 rods to a'butternutI corner of Mary Wolfe;thence with her line, South 4-i deg.West 141 rods to a stake on T.G.Wallace line; thence South 48-i deg.West 28.2 rods to William Tanner's Corner;thence with his line,North 40-l deg.West 60 rods to a stone;thence 30-~deg.East 18.5 rods;thence North 1 deg. West 23 rods to the place of Beginning.Containing 57 acres and 36 perches,more or less. \," PARCEL NO.2:BEGINNING At a stake on the line of land of William Jenkins and other lands of Wi1liamW.Sprowls,North 5 deg.East 76.30 rods to a beech tree;thence by other land of William W.Sprowls~76 deg.20'East 13 rods to a post; thence South 69-i-deg.East 18.64 rods to a locust tree;thence South 50 deg.East 15.20 rods to a post on line of William Jenkins land;thence by said 1e~d,South 41-jdeg.West 57.56 rods to a stake;thence South 36-~deg.East 3.20 rods to a stake;thence South 48-i deg.West 16.80 rods to the place of fl' Beginning.Containing 11.03 Acres. UNDER AND SUBJERT to rights of 1esSOl'S umder ex- iating leases for oil and gas. EXCEPTING AND RESERVING all the coal except the Creek or Archer Vein,together with the mining rights as set forth in deed of Mary Wolfe et eon.to J.V.Thompson,dated September 22,1900,of record in Deed Book Vo.246,Page 326. For the chain of title see deed of W.W.Sprowls to Ada P.Smith et al.,dated August _____1937,of record in Deed Book 742,Page 692;deed of William W.Sprowls to Ida P.Smith et al.,dated August ,1937,of record in Deed Book 742, Page 693,and deed of Zelma Sprowls Dixon,widow,to I1a M. Fields a/xla Ida M.Fields dated April 15,1970,of record in Deed Book 1315,page 1110. -po .(P3-7~-//CJI )1\ffi~auit (JDf 1fxrtutnr (@r 1\bministratnr ~tutr of 'rnnayluuniu.~ss: C!1ounty of lIual1ington \ Personally before me,the undersigned authority,a ..in and for said County and State,appeared D..Q.n~l.d .M F.i.e.ld.s who,being duly sworn according to law,deposes and says that h~is the executor ~f the estate of ......Il.a··..M·.·F..i~.ldg deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate oLIla ,M F.ifdds , deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules 'are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor Administrator. Sworn and subscribed before me this.....e?:.r:!.....l . (S~daY.~:r£:~~:.;.~~;;;~;;~~···IN~;:::~:~ldE~;~~~~········- 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 lhturutnry nub l\pprnisrmrut of the goods and chattels,rights and credits which </ were.of IU .MII.E.r.ELD.S late of ~[e.~.t..F..inl.e.y:,~.QYf.nshilL . Washington County,Pa.,taken and made in conformity with the above affidavit. PERSONALTY: Bank Accounts: DOLLARS CENTS Account No.203-9742'in Mellon National Bank & Trust Co.,Claysville,Pas in name of Ila M.Fields 1,548.93 SaVings Account No.190-36-8109.01 in Mellon Nati(~­ al Bank &Trust Co.,Claysville,Pa.in name of Ila M.Fields 1,397.89 SaVings Account No.S~11178 in First Federal Sav- ings &Loan Assn.of Washington in name of Ilah M. Fields 7,239.46 Household Furnishings 50.00 Total:10,237.28 REJI~L ESTATE: I 'j , J, ALL that certain house and lot situate in the village of Burnsville (West Finley)West Finley Township,Washington County,Pennsylvania. ALL that certain tract of land situate in West Finley Township,Washington County,Pennsylvania, containing 68 Acres,more or less. Total: GROSS ESTATE 1,800.00 t.j ~ 0 'i ,g 'Vd"OQ NO ' ~FSlllt~..J~)NIHSV}\i ~~ 1\,IO}.'-1 I • ONI""":"'J.:.l.SIJ3i:l .~. t tl'.;,I'l":1·" r ...... III I ,,c,C'ni:l S2 ~ ..0,',) Jg '" !I <1>~ ~ IQ ;:l po '1~62 ~ .,.,.\~ 01 0 l- eD 1,1 V L2 ~~ 1:4 NJ~l IL ~~ ~! ~ ~;:l ~ ,~ I ~_#f I:l.. ~~ ~.......t_" I V:l ~ ct ••t.I ...,\ •I ,~ ct M''''']•~.• ~ ~ 0 & J I ,~ ,..".....t'",-~...,.·~ -~ I:) Ii J ~ ~ .c;;' (\) ~<1>~ "<l ~ I-' <1>"I ;:l 10 ..... !..;] :1-'•: " I , ~. <:• •'.;~.< ~'f\.I'" .,, ,; .FIRST: REAL ESTATE: ..;;:::)C>)....J)ALL that'certain parcel of ground situate in the... I Village of west Finley (Burnsville),West Finley Township, Washington County,Pennsylvania,boUnded and described as follows: BEGINNING on the Westside of Main Street,other- wise known as the Waynesburg Road,at a post along the property line between lot now or formerly of.the heirs of Mrs.Malinda Danley and the lot hereby conveyed;thence along West side of Main Street aforesaid,South 27 deg.15'East 26.9 feet to a point;thence by line of lot now of Mary Evangeline Moore et al., formerly of inegrantor,South 62 deg.45'West 132 feet to a point;'thence by line of land now or formerly-of W.A.Miller, North 27 dego IS'West 26.9 feet to a point;thence by line of Bei-ng the..saine»lot or parcel-0:':'ground which was,con-· Teyed to IlIa.lI'i.Fields by deed of John J.Hughes,Esq.Adminis- trator of the estate·of Eva E.Steele,deceased,dated June 16, 1955,of record in Deed Book 933,page 201. UNDER .AND SUBJECT to water rights to a well as set ~-~---~--~----- .the above deed. --."-"-.-~- land now or formerly of the heirs of Mrs.Malinda Danley,North 62 deg.45'East 132 feet to a post.and place of Beginning. thereon a one-story frame building formerly knm\~,as C.O.Steele's Barber shop•. SECOND:ALL that those two certain tracts of land situate in West Finley Tovmship,Washington County,Pennsylvania,bounded and described as follows: PARCEL NO.1:BEGINNING at a linn tree on Joseph Crawford line;with his line 5-~deg.West 5.9 rods;thence North 11-i deg.West 6 rods;thence No~th 3&}deg.,East 34.3 rods; thence North 6 deg.East 6 rods;thence South 72~deg.East 22.5 rods;thence North 11 deg.East 44 rods to corner of David wood;thence with his line,North 75l deg.East 28 rods ;1 ,t' '.. to a butternut,corner of Ivlary Wolfe;thence with her line ,. South 4-~deg.West 141 rods to a stake on T.G.Wallace line; ... thence South 48-i deg.West 28.2 rods to William Tanner's Corner;thence with his line,North 4o-i deg.West 60 rods to a stone ;thence 30-~deg.Eas.t 18.5 rods;thence North.1 deg. West 23 rods to the place of Beginning.Containing 57 acres and 36perches~more or less. I. I III PARCEL NO.2:BEGINNING At a stake on the line of land of '. William Jenkins and other lands of William W.Sprowls,North 5 deg.East 76.30 rods to a beech tree;thence by other land of William.W..Sprowls~_76 deg.20 t East 13 rods to a post; thence South 69-~deg.East 18.64 rOds to a locust tree;thence South 50 deg.East 15.20 rods to a post On line of William Jenkins la.nd;thence by said lsnd,South 41-!deg.West 57.56 rods to a stake;thence South 36-~deg.East 3.20 rods toa stake;thence South 48-l deg.West.16.80 rods to the place of Beginning.Contnining11.03 Acres. UNDER AND SUBJEG.T to rights of lessors under ex- fating leases for oil and gas. EXCEPTIIJG AND RESERV INGall the coal except the Creek or Archer Vein,together with the mining rights as set forth in deed of lviary VIolfe et COn.to J.V.Thompson,dated September 22 ~1900,of record in Deed Book Vo.246,Page 326. For the chain of.title see ·deed of W. W.Sprowls to Ada P.Smith et -al.,dated .August _____1937,of record in Deed Book '142,Page 692 ;deed of William VI.Sprowls to Ida P.Smith et al.,dated August.,___,1'93'7,ofrecord in Deed Book 742, Page 693,and deed of Zelma .sprovlls Dixon,widow,to 11a M. ,Fields a/k/a IdB.·M.Fields dated April 15,19'70,of record in Deed Boole 1315i page 1110. .'.. ~.-j .."..,.. •.......00... .'; , D....,.'. ,'~ ~... STATE OF PENNSYLVANIA, ,WASHINGTON COUNTY,}55: The within named Accountant being duly sworn according to law,depose and say that the above account as stated is true and correct as he verily believe.S. Sworn and subscribed before me this .!.f{. day Of(-F~........19..J.L.. ..~,,;;c..~H£cgk . 7!:i/(LPt-74;.~"k .6-;/97.3 ~.,-~~ .......~~. 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 Statu1te 9nd R41e of Court,as evidence by proofs thereof filed to No b3~1.L~~3.5 -----. day :;~;c'a,.seo,.t~;s=~~l/li ••• n ~(\~ ------------_..-._---------------_.------~-_.- Register of Wills / n!J SS::L.~_~:t\J~~1N[) ~.'> '..~.. r,EGiS TL i'~Cf:'\"1'iLL S \1\1 t~Sto!Il~;.~:'T 0;,j GO.t PA.¥ ,in -1 1:"1 ;-,i:~..'U ,;.' '(!' ~::\.\:.....~\1 0 .'i •:1:1 J~1 \"'1::s 0~.,.~0 •~:'I..t.l ~(91 ~<~.:,~U i ""Q):'-!~i &1~~.rA ~"":....Q .~~~~rg 'i Eo<I-E ~i ~~i <~S::i I'il::~: •.-l:'4.........:P:l .j ~.~,~:-::-: I:""'i '0:0:\'l)!~i s::i ~ :~~1 d~~:..::~:....., j :~!~:..~:Oio~!Qz ......."<;:'~'" ,Q -------- The Claysville Recorder Claysville,Pennsylvania PROOF OF PUBLICATION In oompliance with the Newspaper Advert,js:ing Act of May 16,1929, P.L.1784,Paragraph 3,Sub-,para1graph 5. Commonw~alth of Penrusylva '.1.~of W ·iilgton,SS: Personally~.'.eared beto e ...a Notary .tiUC in and for said County and state;Z)lAiz~-_~'__~f:a_~bei~frlYfY'rn according to law,de{;Le~d says that he is the ~~~­ O'f the Clay,sville Recorder,and its agent in this behaJ.f;that the a;bove named penson is the pUbliEher of The C1aysville Recorder,eGitalblished J1.me 15,1888,weekly new~p,aper of general circulation,printed and puib- li,shed and having its place of buslineslS alt ClaY'siVille,Walshington County, PemliSYI1varua,where it has been establiEhed and publisihed oontinuously for more than six montns prior to the publioation of the.notice hereto attached;that the printed notice or advertisement hereto attached is a copy of an official advertisement,offlcial notice,1ega.J notice or legal adveT- biisement eXiaotly as pl'inted or publi'shed in The Claysvdlle Recorder in its rrgular issue or issueIS on the following dalte or dates:--------------------y~£r..-j~/t2/-!~-/!i;Zd--that neither the affiiant nor The O}aysville Recorder is interested in the subJect 1Mr of said notice or advertisement and that all the allegat'tllls/affidavi to the time,pl'aoe and manner of 0 .nca-Mon are e. ----~~--~-/~---~~--.- SwOrn and """""lb'"before m,thls ~of~"!'Yl<_Lf.lj______A ._t)__~_ Notary P.xbllc NOTARY ru:L\C .1.,...,I..,n COIH"WC'aysvll\~,'ooN T ..;."<··(>191Ju",,"'.<.';:"L:rc-;;f"'lOr.~, ''''',-01(""'-"'- r~EXECUTOR'S-NOffcE-- Estate of Ila M.Fields,a/ki Ida M.Fields,a/k/a Ila Sprowls Fields,a/k/a Illa M.Fields, late of West Finley,Washington County,Penna. Letters Testamentary upon the above estate having been grant-, ed to the undersigned,notice is I hereby given to those indebted . the·reto to make immediate pay·' moot,and to those having claims to present them for settlement. ,;0110 J.Hughes, Attorney. Claysville,Pa.,15323 26-.3tPd I 'Donald M.Fields. l'Executor· •Canonsburg,pa.'15317j R.D.2,Box 147B--..-.-..-""",,-----~ The Court is respectfully requested to determine proper distribution in is estat ..". .....- \.. r j FIRST and FINAL ACCOUNT of DONALD M:lIELDS, Executor of the Last Will and Test~ment of ILA M. FIELDS,a/k/a IDA M.FIELDS,a/k/a'·ILA SPROWLS FIELDS,., a/k/a ILLA M.FIELDS,late of West'Finley .Township, Washington County,Pennsylvania. Accountant is charged as follows: To Inventory &Appraisement filed: \\ Personalty Real Estate To Gain and Loss over Inv.&App.: Teacher's Retirement Fund Columbia Gas System for gas rentals Medicare Refunds Accumulated interest: Mellon Sav.#190-31-8109.01 First Fed.Sav.#S-11178 Total Gain, $~0,236.28 5,000.00 103.59 52.50 ' 145.60 54.61 368.81 725.11 $15,236.28 Loss on sale of house and lot in West Finley,Pa. Total Gain over Loss TOTAL ASSETS . . . . 600.00 125.11 $15,361.39 Accountant claims following credits: 11/23/70 Brownlee Funeral Home,Funeral expenses 4/29/71 J.Paul Proudfit,Md.,last illness 6/7/71 Helen M.Fordyce,West Finley Road Tax 1971 6/29/71 Washington Orthopedic Associates,last illness 8/29/71 Helen M.Fordyce,West Finley School Tax John J.Hughes,Attorney,Advances: 1,574.50 90.00 17.50 99.20 79.09 R.Marino,Reg.,Probate of Will & 3 short cert. R.Marino,Reg.,Filing Inv.&App .., 21.50 4.00 Washington Co.Reports,Adv.Letters 'I.•~.. .....'" ..,.'......~ 14..0Q ,, Claysville Recorder,Adv.Letters stamps on deed John J.Hughes,Attorney for Accountant Russell Marino,Register,Filing First & Final 'Account, TOTAL CREDITS 12.00 l~LOO ,. 63.50 768.00 16.00 $2,707.79 R E CAP I T D·L A T 1.0 N TOTAL ASSETS ",-,(' LESS CRED'tTS,',I ,, ¥ $15,361.39, ",",.-,.'/2,707,.79. .. ,, _,/-'j BALANCE FOR DISTRIBUTION ~$i2,653.60 .~ VVas~on County RepotlS 63 SOUTH MAIN STREET Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BA.R A.SSOCIATlON) 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 tllem for settlement to the Executors or Admin- istrators or their Attorneys. ••••••••••••••••• 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. ILA M.,a/k/a IDA M.a/k/a ILA SPROWLSa/k/a ILLA M.FIELDS, 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: FIELDS, FIELDS,FIELDS,Dec'd. Late of West Finley Township,Washington County,Penna. Executor:Donald M.Fields,R.D.2,Box 147£,Canonsburg,Penna.15317Attorney:John J.Hughes,Claysville,Penna.15323 ...._.p..~.~.~.~!?~.E._.?:9..??:?.,?.~.L.!.?..?.g . -_.I.."_..::~ that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or adver~ing ~d that all of the alle~tions of this affidavit as to the time,place and character.of th,e,Pfb'cation are/fiur 1./'7L"/'~I If /Y·,///IJ •(:'//';,"r /'.,/','I,'/',~/..··..>..·....·~::·:·:~·<·~..:..·:·::.·::..·..·...."'·~·:..:...·:··..E~i~~;---',-"',~------ Sworn to and subscribed before me this ~...21.~.~daY Of,..P..~.~~.~P.~.E'T""""""1?!.7..Q . .J J.,-;i/..~/.>.&~cJ<?:'$,.r.=.;,.:"~~ '.Notary Public JOSEP;':li,IE T.SC!!',MAiW,' Nci;Jr'{?t:t.'jc,\·JL:~hn~::...1,\~/\..shingtonCo. j':j C:!T;;;,.:,;:;;::n Eyp;,~:J:':~i 1,1~74 ------------..........~-------------~---_..~~~--- , \ PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Tesi.ate Form ) 'J;state.of....ILA...M.•...F.IELP..s.._~jkL~.__IDA__M_.__._FTELOS ~jki~...lLA S.P.RQW.LS r.J.EL.PS._.~i~l~..lLLA.._M.~.. f.IELP..S._. I!eceased.- N 11010f-1970 ---0 _ -__.._ _ _"__. Fiduciary P.9.n~.lg M.!..J?j.J~.lg~_ _ Date of Date of Decedent's death Oc.to.b,.er 2.3.+1.9.7.0 ..__Grant of Le'tters NQ.y.~mb.e.r.12.,l~J.Q ------.---. This is the F.ir.$.t an.d...F.inal account filed in this estate If therej"'have been former accounts filed in this estate,list file number or number and term _ . NQn.e fi.leg.~_.____.--,..- . Election to take Date Election Place of; Under or Against will.(cross out one)Filed ..N.Qn.e__.fi.lJ~d Record . Name of surviving spouse Na..s.ur.y.i.y.ing sP.aUS_e.•..........___..____'---'--"""-'-'---" List issue,where material:Not rna teria1 Did decedent marry after execution of will?(indicate)x'WG.No.Any children born after execution of will?(indicate) ~x No.If answer yes,name them ___...__. _... .._-_-_'--_--___..--__-__-_.---___-_.-..-..___------__-__..- -_-__-_._---------_. Leg.atees BARRY CLUTTER DIANE C.PETERSON SUSAN CLUTTER KAREN F.CARLISLE CRAIG FIELDS DONALD M.FIELDS EDNA F.CLUTTER Relationship Gr.son Gr.daughter Gr.daughter Gr.daughter Gr.son Son Daughter Interest 100.00 100.00 100.00 100:00 100.00 One ha"lf One half Fiduciary,if deceased or not sui juris Sui Juris Sui Juris Sui Juris Sui Juris Sui Juris Sui Juris Sui Juris List,if exceptions to above: None. Adeemed:Revoked:Lapsed:Abated:Give Cause: 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 cl received written notice of the filing of the account and of call of audit?Yes.btcx If any exception give cause:NQn~.~. File copy of Notice and date of mailing...NQy.,....~3...~...p.~.c..•....3.J...l~ll.""...q.Q.p..:t.e~..JUl,g...c.~.:r.:t:J.;(J.~g ...r..~~.~.~P.t.~...~.t.~~.~h.~~· Is estate subject to the filing of a Federal Estate Tax Return?N.Q.•.........................::-. Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N.ane... If the WJU makes.any portion of estate subject to a life-estate,give nome and birth dote of life tenant . ..NQ ),.:i.:f.~~~.t~.t~.:~. Give Names and addresses of all unpaid creditors who are legally entitled to n~tice,tog-ether with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied.-...-....--. -All ·creditors of whose claims the Accountant has received notice have been paid in full. Give reference to such ports 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. I).... --."")". Balance for distribution per account, Itemize any additional debits not shown by account: _T,,. ! • Total aCiditiJnal debit~(Add) Itemize.ary addition'al credits not shown by account: - John J.~Hughes'=advance to Notary Public on affrdavit to .this account, Cert.mail,Advance by J.J.Hughes, Total additional credits (Subtract) Balance for distribution $__.NQ.n.~. 1.00 1.75 $?7.§. $.12.,.6.5.3.•.60 . .. $.12..•.~.5.Q.,.~.9 . If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); All that certain tract of land situate in West Finley Township,Washington County,Pennsylvania,containing 68 Acres,more or less, Cash Household Furnishings 3,200.00 Residue 50.00 $100.00 100.00 .t'· 100.00 100.00 100.00 One half residue One half residue '...' If Family Exemption claimed by Petition,give place of Record:NoD.e.c.laj,!Re.d.•......::. If F 'I E t"I'd 't d't 'I'h''d b ' f CI"None claimedamiyxempIonIScalmeaauI,give name,re atIOns Ip an aSls or aim · . List any advancement or distribution on account that has been made,and nature and amount of same: No advancements. 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: BARRY (C~UTTER,,;,Grandson,legacy, DIANE C.PETERSON,Granddaughter,legacy SUSAN CLUTTER,Granddaughter,legacy KAREN F.CARLISLE,Granddaughter,legacy CRAIG FIELDS,Grandson,legacy DONALD M.FIELDS,Son EDNA F.CLUTTER,Daughter • COUNTY OF WASHINGTON,5S: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly sw.Qrn doth depose and say that the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc. to the best of..his knowledge and belief. -S:lllQr_U to ond subscribed before \:::V ~ me this.__..H!!_.__doy :l:.:.-;'?-~~-'!!!!-~!.-~-;;:;------19Jl.,_A/>:'::~:<,!:~l_?!!_____~____ Signature of Office~-=::-~..CL?!~~ Trtle of Officer NQ.t~.~Y.~.~~t~............................ Washington,Washington County,Pa. Office expi res .AP.:r.iJ 1.2.J l.~i.9...,. Deceased fill!O 0[ ~.•1!i,,.... '72 rr-'-..,.~.r·~t ;• .t·1·_;,... F.Estate of ILA...M.•...F-IELDS..a..I.k.,!..a . IDA M.FIELDS,a/k/a ILA SPROWLS FIELDS a/k/a ILLA M.FIELDS, I No.......J.H'-1..J.>.Ll~.7.J)....uu••••mmm..•••,I · Fiduciary OQ.nald..M_Fields.. ", F~U~~;.::'~:'_L :..~/"~;~;t·~0 nEGIS,E.F:OF \NILLS W}\SHifiCTOtl CO.,PA. 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 3,195.1,being rule No.9:pa rag raph 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 Will. 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. 1O.Copy of FederaI Estate Tax return if es- tate is subject thereto. J J..~Hll.gn..~S.'Att~;;;~y..'.............-_oo _.. ~2 -.,._.;"r"'.'-..7"'•-'.r.,'.-~...-r ....,-....,. --........._..-"-."-...,"".....~..-.......~r --:.....-..--- --'_.-.. To: -' DIANE C.PETERSEN 3600 Tremont Drive.Apt.B-3 Durham,North Carolina. FROM -.--."-~.~--...,.~--+-~."---.- JOHN J.HUGHES ATTORNEY AT LAW 203 MAIN STREET CLAYSVILLE,PA.15323 (412)663-7788 sUBJECT:IIA M.FIELDS ESTATEDo.1101 or 1970._IOATE:nec.3,1971. You are hereby notified that Donald M.Pields has filed his his First and Final Account as Executor or the estate or n.a M. Fields,deceased,at the above number and term or the orphan's Court ot Washington County,Pennsylvania,which account has been placed on the Audit List and w111 be taken up before the said Court on THURSDAY,DECEMBER 16,1971,at 10:00 otclock A.M.,at which time you may present yourself at the Court House in Washing- ton,Pennsylvania,should you so desire. Enclosure:Copy ot Will. ,/.-..~/~........'---.~...,..,.- -~---_.--~-----------....-~ To:FROM Barry Clutter JOHN J.HUGHES .,.Diane e.p t ,a,.011 ATTORNEY AT LAW Ralei«h:,HertR Carollaa 203 MAIN STREET e.?~.?h~~Rd-I CLAYSVillE,PA.15323 ~,,/~d,;l.e-~,L.:l7j7/(412)66~:~~~8 l.~--- SUBJECT:TI,A M PIEI,DS ESTATE I -No.1101 of 1970 DATE No.23,1971 You are hereby notified that Donald M.Fields,Executor of Estate of Ila M.Fields,deceased,has filed his first and Final Account at the above number and term of the Orphans'Court of Washington County,Pennsylvania,which account has been placed on the Audit List and will be taken up before the said Court on THURSDAY,DECEMBER 16,1971,at 10 o'clock,A.M.,at which time you may present yourself at the Court House in Washington,Penn- sylvania,should you so desire. ..<7"/'fzf,..:::{/~,~.JOhn---~~~Attor~~~~es.~q.Accountant Enclosures:Copy of Account Copy of Will f f 7-'-,..;"{:---'....~-<~;n-____-"-_'~''''''''-'..~_"..,...... To: Donald M.Fields Cathy Fields Craig Fields R.D.#2,Box 1478 Canonsburg,Pa.15317 LA M.FIELDS ESTATESUBJECT:I 1101 of 1970No. FROM JOHN J.HUGHES ATTORNEY AT LAW 203 MAIN STREET CLAYSVILLE,PA 15323 (412)663-7788 II DATE Nov 23 J 1971 You are hereby notified that Donald M.Fields,Executor of Estate of Ila M.Fields,deceased,has filed his First and Final Account at the above number and term of the Orphans'Court of Washington County,Pennsylvania,which account has been placed on the Audit List and will be taken up before the said Court on THURSDAY,DECEMBER 16,1971,at 10 o'clock,A.M.,at which time you may present yourself at the Court House in Washington,Penn- sylvania,should you so desire. Enclosures:Copy of Will Copy of Account .-~~-~/- To: ~ "' Susan Clutter Edna F.Clutter R.D.#4 Wheeling,W.Va. FROM -~""_,........,~....-."....-..,..~~..~ JOHN J.HUGHES ATTORNEY AT LAW 203 MAIN STREET CLAYSVILLE,PA 15323 (412)663-7788 • I M.FIELDS ESTATESUBJECT:N'!1101 of 1970 IDATE:Nov.23!1971 You are hereby notified that Donald M.Fields,Executor of Estate of Ila M.Fields,deceased,has filed his First and Final Account at the above Dumber and term of the Orphans'Court of Washington Couaty,Pennsylvania,which account has been placed on the Audit List and will be taken up before the said Court on THURSDAY~DECEMBER 16,1971,at 10 o'clock,A.M.,at which time you may present yourself at the Court House in Washington,Penn- sylvania,should you so desire. Enclosures:Copy of Will Copy of Account --~-;-7'-/.---:.::;".r.:."... -----------. ,"0: SUBJECT: Karen F.Carlisle Rocky Hill Connecticut XL!M.FIElns ESTATE No.1101 ot 1970 FROM. JOHN J.HUGHES ATTORNEY AT LAW 203 MAlN STREET etAYSVILLE,PA.15323 (412)663-7788 ___IOATE~NOV.23,1971 You are hereby notified that Donald M.Fields,Executor of Estate ot Ila M.Fields,deceased,has filed his First and Final Account at the above number and term of the Orphans'Court ot Washington County,Pennsylvania,which account has been placed on the Audit List and will be taken up before the said Court on THURSDAY,DECEMBER 16,1971,at 10 o'clock,A.M.,at which time you may present yourself at the Court House in Washington,Penn- sylvania,should you so desire. Respe~~tfyyours, 1 ..~-,~Oh~HUghe~~~ Attorney for Accountant Enclosures:Copy of Will Copy of Account •1I i J PRESENT REilEIPT WHEN LIFTING INSTRUMENT 4671N~ W h·p S-1-2,as mgton,a.,19 . RECORDER1S OFFICE RECEI'llZ·········fJe'L1Z:¥.I4··-;#~··················_·················.:"'::~":=t~;r;!;:~p::::';t;-!:l:::;;;~~;::bo rew,doo Fees $....................•IJJ 7lf..fAd ./, St t T $.50 ..~.!2::d'~f;;,,{.,.a e ax . 1.00 III I Certificate and Seal $.......................JB-vl/Ct( ;'~2' Registration Fee '".$..__........__ ~eds Satisfaction $~ Total $~ State Realty Tax $==-. i~ I•~~.,~.J .--------------------------_.._---------------_._------------------------,.J ~u tl1r <!tnurt nf <!tnntmnu 'lrns nf IIns~iugtnu <!tnnuty. Jruusylunuin.®rp~nus'Qtnurt iittislnu ESTATE OF I1a M.Fields a/k/a Ida M.Field a/k/a Ila Sprowls Fields a/k/! IlIa M.Fields,deceased 63-70-1101No._---=~~~=--='---_ First and FinalInthematterofthe:_ Account of Donald M.Fiel ds Executor $12,653.6 SCHEDULE OF DISTRIBUTION Balance per account _ ADJUDICATION AND DECREE And now Fe brua ry IJ-,19 72 ,this matter came on for hearing, audit and distribution at this session and testi~ony taken;and thereupon,upon due consideration thereof 1hEZ.g81~e for distribution in 'the hands of the Accountant is determined to be $12,0 •and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. Additional credit asked at audit 8alance _ Deduct Clerk's Costs &Receipt::...s _ Attorney John J.Hughes Russell Marino,Clerk O.C.,costs in certifying real estate to Recorder, Olga O.Woodward,Recorder,costs recording certification of realestate, Russell Marino,A~ent,transfer inheritance ta~,$254.92 Interest from 1/23/72 to 2/26/72 1.40 Barry Clutter,grandson,legacy, Diane C.Peterson,granddaughter,legacy, Susan Clutter,granddaughter,legacy, Karen F.Carlisle,granddaughter,lega,cy, Craig Fields,grandson,legacy, Cathy Fields,granddaughter,legacy, I 100.00 $12,250.53 100.00 $12,150.53 100.00 $12,050.53 100.00 $11,950.53 100.00 $11,850.53 100.00 $11,750.53 r ,") '\' r ' \ r rr " 0 ~ .....~~ :J Z ·n .....9 a 0 :J'" ""*. C (1) §, (1)::s 3 0 ~ 0 0 ,.................. ('-..._c a ....(1) t .., tt. 0..... --= .... ,== :r .. (1) ~~ ~~~~ •r' ,\ r .,) r r r r r r .\,\ "r_ .I r No balance COUNTY situ .te inALLthatthosetwocertaintractsof l , ."'~BY THE CLERK OF THE ORPHANS I COURT DI.,•.;.'~ REAL ESTATE TO BE CERTIFIED TO ·THE·RECORDER OF ., Ila M.Fields a/k/a Ida M.Fields a/k/a Ila Spr wls Fiel s,a/k~ IlIa M.Fields,devisor,to D.onald M.Fields d visee of an undivi- ded 1/2 interest;to Edna F.Clutter,devisee 0 an undi ded 1/2 interest;each undi vided interest being in and.0 all tb right, title and interest of the devisor ~n parcel of eal esta e des- cribed as,VIZ:I: Donald M.Fields,son,1/2 residue,including cash a,nd an undivided 1/2 interest inrea1 estat as hereinbelow described,held in kind and dis,.. tri buted as such at the appraised value,and including a 1/2 interest in hOl~ehold goods and furnishings,5875.27 Edna F.Clutter,daughter,1/2 residue,includ- ing cash,and an undivided 1/2 interest in real estate as hereinbelow described,and an undivid d 1/2 interest in household goods and furnishings held in kind and distributed as such at the appraised value, , ;" West Finley Township,W~shingto~~County,Pennsylvania,B unded ~...~;,..-ic and described as follows: rods m other and seph Cr wfordBEGINNINGatalinntreeon BEGINNINGat,Q stake,on the lOne of?L.-'.,.- PARCEL NO.1:_ to a butternut,corner of Mary Wolfe;thence wit ,".J' .•.i<.....~,-..... and 36 p~rches,more or less. of William W.SprOWls,76 deg.20'East 13 ds to a post; thence South 69-i deg.East 18.64 rods to a locu,·,t tree;thence line;with his 'line 5-~deg.West 5~9 rods;hence-.',.. ll~i deg.West 6 rods;thence Nb~th-38i deg.Eas 34.3 thence North 6.deg.East 6 rods;thence South 72~dego 22.5 rods;thence North 11 deg.East 44 rods to corner David Wood;thence with his line,North~75t deg. 5 deg.East 76.30 rods to a b1gech tree;thence PARCEL NO.2: South 4-!deg.-West 141 rods to a stake on T.G o . then~e S?uth'48:'l dego West 28 0 2 rods to William Tanner' Corn~r;~henee wi th his line,North 40",!deg.We ...i I .".i~i:.:..'~, a st9ne;thence 30-l deg.East i8.5 rods;thence West.23 rods.to ..the place of BE~INNING.CONTAINI G.57 ac William Jenkins and other lands of William W.Sp owls, South 50 deg.East 15.20 rods to a psot on line ., ..-.(.\ r '.. • f "'-'\.....4 r\ .,r·r •III r.- 0 ~::J Z-t\ ~~n '"'"~ 0 ::J" C 11l i i ~3 0 0 0 -t\-t\::; 11l~....4"'\r 0fa"h,.r ,~['"'"t .::J" f 11l t r r =t.'I r fa:')r III ~..., \,r tM~~~~r " POSTMARK OR DATE <See other side) , Il-u ~~! r.(~.~ II r~~' I, j --------_......=' RECEIPT FOR CERTIFIED MAIL-30¢ STREET AND NO. POD Form 3800Mar.1966 SEfjT TO -------------,---------------'._--------- I RECEIPT FOR CERTIFIED MAIL-30¢ 1l~ I""' (\J OJ C) 00 ,or1 I~U~ I~Z I · ·r " POSTMARK OR DATE SEfjT TO Karen F.Carlisle ;;2~;;;/t~Je ~/~/II/-(~J,r P.O.,STATE,AND ZIP CODE I·tRockHillConnecticut~I EXTRA SERVICES FOR ADDITIONAL FEES R.turn R...lpt Deliver t I Shows to whom Shows to whom,Addre••ee 0 I anddate date,and where fdelivered delivered IolO¢fee 0 35¢fee ! POD Form 3800 NO INSURANCE COVERAGE PRO_V_ID_E_D-_-..,-<See other side)f'Mar.1966 NOT FOR INTERNATIONAL MAIL . ,-. Jenkins land;thence by said land,South 4l-!dEg.West ~7.56 rods to a stake;thence South 36-i Deg.East 3.,0 rods tp a stake;thence South 48-!deg.West 16.80 rods tc the plaice of Beginning.Containing 11.03 Acres. UNDER AND SUBJECT to rights of lessor~under elKisting leases for oil and gas,. EXCEPTING AND RESERVING all the coal Except th~ . ~reek or Archer Vein,together with the mining I ights as set forth in deed of Mary Wolfe et con.to J.V.Thcmpson,diited ~, September~22,1900,of record in Deed Book Vol.246,Pag~326. FOR the chain of title see deed of w.~.Sprowl~to Ada p.Smith et al.,dated AUgU8,t 1937,of record n Deed '.Book 742,Page 692;deed of ~illiam W•.Sprowls to Ida p.Smith ,~~I et al.,dated August ,1937,of record in Ie,ed Book 742, Page 693,and deed of Zelma ~prowls Dixon,wido~,to Ila M. Fields a/k/a Ida M.F)ields datEi'd April 15,197C,of rec rdin Deed Book 1315,.Page l1IID. CERTIFIED TO RECORDER:MARCH 7,1972. ·~ " " No._·:...·:--__--,-__ .~I •·M ,1 J ~~:-n~!-.~i r '" L In the matter of the Account of '- '--L..i L. L 972 FED '6 MIlO PD RL:S~.:.·!..1 :{:NO nEGI3 If.t.0;--//ILLS ~!ASHif':r~TCI~J CO..Pk ". (' r 'of Estate of ~ L. r I- .r c .'I L L ~," Abjooitutin.u nub'iirrtt (., t. L.. L. L. ~\~~\~ L. L. c. L. ~a t. !,t. r: II Ir " I -.... ~1.~. .I. 1971;at10:00A.M.,.EST 1.I ,..~, lVlr.Hughes? :t:liSt,.,~,,;::,HEARINd:ON'AUDIT~~,1 ',C'-.:- ,'.~J JOHN'J.HUGHES,Esquir'e,of Ciaysvi11e,Pa." !. representing the Accountant. The Honorable P.;VINCENT ¥/iRINO,~udg~of the -;',said Court; ,"'"<l,. ,is John 3'.Hughes. Estate of INRE: .,:u 0: ,~ ~APPEARANCES: t ,'\">.c.::l., :tl::NTTh!IE:Thursday,l'December.16, oi ,"il~3 +;1!~•,I ,",'.' ,~,I {ll'tr',i1:-o,'"}~,"'-•"':~,t UilJ:O!,,-'•,'~"l . ",;',.,':";-,j ~::,.:;V .ur ,'"2 .~',~~~"~.~.t f\~.;'''p t~, ~THECOURT:','_:1:'~:l~'.-Number 1101.of :1970,the estate:of Ila M ..~.\.,'..','"1"',' • ::l ~,'.:.'_, 8 Fields,~.deceased.-.The ;Execut"or liE ,Donald lVi.'Fields and the attorne~~,'"1~-""~1'.,~""j ',:...-•,'I"~;~:.~- Q.1&. I&.o·, i'0l-elZ :t~BEFORE:~ I • ___-.....__--.-.,..J ViR.HUGHES:__-_----If-the-C6UF1"[;Yease,:1 have the signed Audit -Y ••' 'Petition and alE relevant papers.The residue of this estate is to go to th~decedent's s"~n ~nd da~ghters'and there'ar.e legacies of $100.00 each to grandchildren,all of whom have received notice of .~.'.';'-'.'. ..this audit.There aretwo pieces ·of real estate,one of which was sol. , And th~other is a farm ihWest Finley Townsh,ip which we ask be ;'.'....,."' ,. ,-..---------------- ,i ..'~f.... ";'-RECEIPT FOR CERTIFIED MAIL-30¢ •.L[) 0) ::0 '.00}: ~,Z SE~T TO Donald M.Fields STREET AND NO. .D.2 Box 1478 P.O.,STATE,AND ZIP CODE anonsbur Pa 5 7 .> EXTRA SERVICES FOR ADDITIONAL FEESRlturnRlcelptDeliver toShawltowhomShow.to whom,Addrellee Onlanddatedate,and where delivered delivered 0 50~ieeo10~iee 0 35¢iee POD Form 3800 NO INSURANCE COVERAGE PROVIDED-Mar.1966 ,NOT FOR INTERNATIONAL MAIL .' I -I ...;.:. '.,•·L 1-. t I;f.f f -~cH .-J. (See other side)/..' ~I., r) ... " " .. •;:"..i·t.lPOSTMARK OR DATE RECEIPT FOR CERTIFIED MAIL-30~'(plus postag'e)SENT TO SPECIAL DELIVERY (extra fee required). RECEIPT FOR CERTIFIED MAIL-30~'(plus postage)~..>.'~ POSTMARK OR DATE '.;U J.\\( PS Form 3800 NO INSURANCE COVERAGE PROVIDED- Apr.1971 NOT FOR INTERNATIONAL MAIL "t ~j •Z •Q Z t t . .GfI ~(I ::JT-,"'{'. ., ~.'-"j .l".-t.'_.~,'"'.I,'"','J ~!-.I )'f ;i.t-:'"",j','.~_.>..'rJ ',.~{..-.,lI.\;."b If"_\-\,',l -t.1 ,J,.....""...... \., ,! I, :I~.... r, •" ~(i .., ~,tJ)',)!:IJ ';, :.J fl'?:~';'~.~~J.'.;.Jf i ':,:~t;l~n ....;."......,.....,..-...'-...'....._',..........~ ,. -,-" •""t.:2 -.-~."'.~.,.~ 'disfrib~ted in kind:to the'T~stduary~egatees:' I believe that that's ,, all :there is." HE COURT:A fe the'grandchildreri who'get those small ". •f! legacies sui su:r:is'? ,Mt:HVGH ES: ,, It.is m'y ut:lqerstanding th'a't they a~e..".~.~.~ ""'..~ ,THE COURT:-~_'_Is't.here a.nyoneelse.,in Court.interested in --. J. " ,I _",., '. " '.+'.* .' ."-.:-;~. (',~, ..... CNo..·.RES·pONSE.)....'.";.'~,. ... .~..'" -The'a~ditof this i?-CCD unt is orderea Closed~.....;.,.'.. ..- ,":,(AUDIT·CLOSED)- I., ,.- ..'. \'-' 0#-'~.-.~.. "..-... -this decedent's esfate? ,. COURT: .'•<•.,: "-...... " ..=uitli;a ,._'. .J:!..', u '"n·,:J.,- z:-...~'" •_',-;" ._,)_.",t.'!'~"_.'.1'l\erebye.etUly 'that ,~i;~PrO§~it1~aoo evtdence" ~.._'~~~~,...",.~,'.~':"'.''.·.iI -late ,eontain~fully and ~Ure.te1Y l~:th~'~~~~ta~C~::~J me em the hear\ng l-_._.,.."I ,_,'.;~•,l,'.' 'go-f theaL10ye caU8~.'and thai thts-'copr \s a'c?tt·ect.;~ansctlpt o1tneaame.. ~.',,-,"..."~t,...t ','.':.,.'.'"•..... ••.. ~'.....~_:;;'~""Ii:>t-.~.~r § Il., lLo '.,,"" ~t, ,~ t. • 'l-;1""~~.,~, '.' ,. }, .....~~.. ""'f •f.~.....- ,. ~.... ,",~.o.If '"r \...-..J..}i..,,,,,,-~.:-'t,.~,( ., J 'n.>'If'_~,I /.,_...:.II·'.t,.I.,i. I~• I J ,.~....,~.. .;IJ~ \~" ...." !.1 ,--.• ,'l{': '"-lrv ,l _# n ,r:X. <:~-, --:..:c.".""""'"..-r-~r p . (f) o-,.>..... -.:,~:f.J'_.(;r~-i"~~l} (I')G')c:::: .:I:.-{,Ci}~,w't ~·-l ':J1 -i .-..... .. "''01 .'.....'.......~ '..,. ... ,. ". .,~....(;~.".. :- "'.: ,. '.!~. '. 'l'" ).,...t. ,.......J / ill THE COURT OF CONIMON PLEAS OF WASHillGTON COUNTY,PENNA. ORPHANS'COURT DIVISION No.1101 of 1970 ( ) ( ) ( ) ( ) ( ) Number 1101 of 1970,the estate of Ila M. HEARING ON AUDIT lVlr,Hughes? The Honorable Po VINCENT MARINO,Judge of the said CourL JOHN J.HUGHES,Esquire,of Claysville,Pa" representing the AccountanL Thursday,December 16,1971,at 10:00 A o Mo,EST Fields,deceased.The Executor is Donald lVi.Fields and the attornelY IisJohnJ,Hughes. Estate of INRE: ILA M.FIELDS,a/k/a IDA M.FIELDS,a/k/a ILA SPROWLS FIELDS,/a/k/a ILLA Mo FIELDS ,«z«~Deceasedo >-mzz IIIll. Zol-e>zi~BEFORE:3:. IIIII:IIIl-ll:oll. IIIll:THE COURT:l-ll:::JoU oJ5uii:II.o ..=u ll:I-m~APPEARANCES:. ~u o::J., J:~TIME: ( vlR.HUGHES:If the Court please,I have the signed Audit ( '--Petition and aU relevant papers.The residue of this estate is to go to the decedent's son and daughters and there are legacies of $100.00 each to grandchildren,all of whom have received notice of this audit,There are two pieces of real estate,one of which was soUL And the other is a farm in West Finley Township which We ask be 1--Ii II I 2 distributed in kind to the resiiduary legatees.I believe that that's all there is. o HE COURT: legacies sui suris ? h.HUGHES: LTHE COUBT: A re the grandchildren who get those small It is my understanding that they are. Is there anyone else in Court interested in <t ~this decedent IS estate?>...I>-!Il~(NO RESPONSE) IlJll. ( AUDIT CLOSED) The audit of this account is ordered closed ,\ -.-:·'"r_,'"~\>-o.'.r. ., ~.... by:th:e~i~ourt. ~THE COURT: I-" "z '_,-, r:-u iZI-!Il o ...I« u ,_,.", o ~t:_.:~. :t :t,·1Il ,--,• <t .-';-'~ C':) ._----------------_.--. audthat thi2 ~oP1 iss.eorroot h~ao...~ript of Ul-e saroe. f,;;: U l1. l1.o !Ilil:: WI-a:~.fIi~eontai.n~fully &i':Yii a....ae.tn"a~ly ill the notes taken bl1zH~on the bearln\j a: I-~oi lbce aD-tj"ie cause" u .• ,." In the Court of Common Pleas of Washington County,Penna Orphans'Court Division No.63-70-1101 ESTATE OF ILA M.FIELDS a/k/a IDA M.FIELDS a/k/a ILLA M.FIELDS, Deceased. PAY TRANSCRIPT., , "i~;;~~~~~,. (/"'';r:--~'t__ :r:---<,..',_..~ •.-•.~ """"'1,~.>- ;:4- -.":J . i,;.t .J.-'-----'1c:-) c>-,r- ,.)r>-en ~ 'J •~-M'..--';If" , t JOHN J.HUGHES ATTORNEY AT LAW 203 MAIN STREET CLAYSVILLE,PENNA.1S323-(4.2'663-7788 ('j .~' 'lr , .'" IN THE'COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE'OF " ILA M:FIELDS a/k/a IDA M.FIELDSa/k/a ILLA M.FIELDS, Deceased. )NO.63-70-110r " ) )". )in·the matter of the First and )Final Account of Donald M. )Fields,Executor. ) PAY TRANSCRIPT under Fields ,We,the undersigned Legatees and Residuary Legatees ~..it ".',,'''y';~~..,,,',,·It'".'f'!~'t'"h .-,the Last"Will:and Testament,of ITa'M.Fields a/'k/a Ida M.~"01'I "~.4·'.·""~"1!''''t'-'i/~'~11 .,1"',,"'-'.'.,,~.'~l'1"I~-I!'I J',",.,.~ ;la'",_-,',.''//4'1-.,"'.\'1:_,'"',f r,...~_Il.;.h·~·.J ~...I ,"'.j ~....~/;{-,'f It>.~"~/'I<.!~,.~~f ~II \I ',_!>I ~.~.I,:Jl ..jl '_',t4",."~c""!a/k/a\.l'rla M.'Fields ,:\deceas.~di·do''hereby ,acknowledge receipt of legacies and·all .'kind and distributed at the forth according to the Adjudication and D~cre~of February 15, •.'J,"....-Ii',,'-t !+I!.\,~:,~'"f 't -" ".-1~"".t .,,l..,,';.t.l l ~ 1972 in the above ~state,and do fur~her release and discharge the said Donald'M.Fields,Execut~r,from all further obligation, therefor in thei,r adminis'b;-ationof the above estate. BarrY.Clutter,grandson,legacy Diane C."pet'erson,gra~ddaughter,legacy J)i&twet i9~ Susan ,Clutter,granddaughter,fegacy Karen F.Carlisle,granddaughter,leg~cy, "~dk·~·" •Crai~Fields,grandson,legacy, ~i:~ If, $ k'• 100:00 100.00 100:00 100.,00 100~00 t, /'.', ,, ,, • .1 ,...;.-I "t ',.,,, ..'.~. ,. ,d,.v;":,',..,.l .t ~.'11')..~' r',', f'''.a f~t ~;.,. ,...~.I ~ CathYFields,granddaughter",legacy,;"1.•.., '~",-'(!~9 . 100.00 Donald M.Fields,son,1/2 residue,.including cash and an undivided 1/2 interest in real estate,held in kind and distributed as such at the appraised value,and including a 1/2 interest in household goods and furnish- ings,.(l ,~~,'rn~~ Edna F.C1Qtter,daughter,1/2 residue, including cash and an undivided 1/2 interest in real estate,and an undivided 1/2,interest in household goods and furnishings held in kind and distributed as such at the appraised value, ·C~/~~ 5,875.27 5,875.27 ~,. '! ~ ,j .. " • ,, .'l .•, ..,,-_.~'ii .'1.;:.f .. ", Form RCC-33 . RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF L,3-7 t:J-/I tJ I ) WASHINGTON......................,. 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.) IN THE MATTh%THE ESTATE OF ~...i~.....~p.R~~~~~.~+r~s-~aE>a~IL~~~.~F~~itf::::;:OF(staie1U1I"name of deci.4l~nt) •A.tJmDl15~Late of Jlilas.hJ.ngt.on ....County State of pennsylvania } ss: County of Vlfashington . .........................DO.NALD M F.IELDS .. of the estate of the above-named decedent being duly sworn,depose S:and say S Executor Decedent died ......O.c.t.o.ber.2.3d... (Month) Name and address of attorney or} other authorized representative to . whom all correspondence should be . mailed. ..........,19 7.0 ,J testate leaving a last will,copy of which is hereto attached.} Way)(Y""r)gox~.. .........JQhnJ.Hughes,Esq......... Olaysvil1e,Pa•.15323.. That as such e.xe.c.ut.or.deponent is familiar with the affairs of said estate and the property con- (Executor·Administrator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME 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 NnTlp._ That the contents o~said sa~e deposit box or boxes are itemized under Schedules o~this return,with the exception of the following,for the reasons hereina~ter set forth: That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania o~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 there~ore the assessed valuation of each o~said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets ~orth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,saVings banks,trust companies,or other institutions,whether indiVidually,or in trust ~or'l any other person or persons giving also separately the accrued interest thereon,if any,down to the last ./ ,/interest day prior to dece~ent's death in the case o~saVings banks,and to the date o~decedent's death j : in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence o~}n-~ debtedness of the United States to the decedent;all obligations,whether by statute or agreement they,· are designated as tax ~ree,o~the United States,or any state,or political subdivision thereo~,or o~ any foreign country,which 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 ~airly estimated market value thereo~;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 o~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 polici'es 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 o~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-partne'rship 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 itemize"d 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 co~y of the deed,trust agreement or other instrument creating the trust.There'is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either indiv~dually,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 creating such powe~atta~hed to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the ves~iture 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 lmpaid 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 collateraf 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. Subscribed and sworn to before me this . ;;J,.;,--e/,/Jza._c "7/................;day of ~19 . -_~~,;;Z;.~..d_··.········n·······..····_.~~~~~~. '7ny p~,~"/2eo-r.tS~/~'73 S:u'.;:1I.~?!1 ~_. (Executor-Administrator) (Street Number) (City or Town and State) NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnerShip or business,that the data and statements required under the paragraph above relating to Schedule "B"are'attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed; ,) ~--------------------------- ACC·'"(I-U) CQMMQNWEAL.'TH OF PENNSYL.VANIA DEPARTMENT.oP REVENUE BUREAU OF COUNTY COLL.ECTIONS TRANSFER INHERITANCE TAX RESlpENT DEceDEHT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule uE".Property ht'ld by the .de.cedent 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 Commo!'lwealth of Pennsylvania should be described by lot and block number,street and street number,together with a general description of the property,with a reference to the record of the conveyance by which the decedent took title;If a farm state number of a· cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. ALL that certain house and lot situatE in the village of Burnsville (West Finley) West Finley Township,Washington County, Pennsylvania. ALL that certain tract of land situatl in West Finley Township,Washington County, containing 68 Acres,more or less. t~":t;;~~' (1 ) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH 745l\\00 600.00 (2) ESTIMATED MARKET VALUE 1,800.00 (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) (;00.00 Insert this total opposite Ureal property",Schedule uA"in the X X X X X uAs Reported"column on the last page of this return. fi .()()().()()S 000,(JO RC.C-35 COMMONWEALTH OF 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".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 dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of"death,should be listed in this schedule. Item No. ITEM List and describe fUlly Bank Accounts: Account No.203-974Z in Mellon National ,Bank &Trust Company,Claysville,Pennsyl~ vania,in name of Ila M.Fields Savings Account No.190-36-8109.01 in Mellon National Bank &Trust Company, Claysville,Pennsylvania,in name of Ila M.Fields S'avings Account No.S-11178 in First Federal Savings &Loan Association of Washington in name of Ilah M.Fields Household Furnishings' UNIT VALUE ESTIMATED MARKET VALUE ~h '};:J~1,548.93 v1l,{J~;397 .89 DEPARTMENT VALUATION (Do not write in this space) "';0.00 Insert this total opposite "Personal Property",Schedule "B"in X X the "As Reported"column on the last page of this return. RQ€-39 COMMONWEA"LTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TRA.NSFEIlS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes 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)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 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 to transferer or his estate 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)_~Nuo~.__ (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 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 could 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)~N~Q~.~_ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM None DESCRIPTION MARKET VALUE (Estimated) None. DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. RC'C-38 ." ~ CCMMONWE~LTH OF rENNSYLVANIA THANSll':R INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRFCTIOKS: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 Address and Relationship of Co-Owners,and Place I of Record of Instrument,where Rea~Estate.! None. unit Value percentage Share Estate Valuation None. 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. RCC-37 (12-6--)) COMMONWEALTH OFPENNSYYLANIA TRANSFER INHERITANCETAX RESIDENT DECEDENT SCHEDULE "D" ..... BENEFICIARIES , 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 'RU~~V'cT.lJTprrER a,..a:n d ..~()"VAr:t ~1 ()()f)f)T,....,., Raleilrll.N.Carolina ..Jl..~X ,--'~ DIANE C.PETERSON Grand-dan 'Yes:~1()(L()()T.-----...., RaleiQ'h.N.r.a""1"'11 -tYlJ:t ~USAN r.T,nc .--"_rlJ:ll1 ~......",1_-Voo ~,tV'""T __""__l1;r R.Da :114.-"-<oJ ."V!1heelinQ'.Wa Va. T\A'R'RN H'I:A 'RT.T~T.'R In:,..~'Y'l rl_rlAll '.-Vr:>,c ~1f)f)r.r.T,....,.,.o n ....-..-0 ·oJ Rockv f:l'i11 r.n'nYl eRA IG FIELDS Ia,..a"d-!=l'()n VA~~1 f)f).f)f)T"".....o-·n....-R aD.J!2~Box 1.47B Canonsbur~.Pa. I:AI'J'lHV H1T'RT.n~ 1::h",..O''Pt:!n,....o,..,rl_rlo'Cl''''+O ....Vo~~1 ()()('If)T.o ",Q ,...r...........,... nf)l\TA T,n l\IT C!".....Va.0 ,I?'Q""",:!~rl"""1-1'1-1:1.'-: R.D.2.Box 147B Cano,,~hll"'Q'.1>J:I -. EDNA F CT.l nJ:ll'~""".j.--Vr.><:J ,I?'Ra.<:,drl"..-R.D.4.WheelinQ'.Wa Va ,.. /'" ". ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE OF THE Deceased ESTATE OF ~IATIER OF THE APPRAISEMENT (Executor-Administrator must complete "As Reportli!d"column #1.) i' 0 ....,""d ~......('l)('l)0 ~...e:..til ::l til til til 0 ct'::l "'t::l....,e:........0~til.~""d'O...('l)0'"o ...;-''0 ~ t%j ~..til '<....~..('l) enc::~ ~>-~ ~en en 0< ()();:r';:r (')tJ >:::--- -G$-G$~-G$-G$-G$ :1-'::!2l ~:.01 •0 001 >-;..g .....til't\):roo~:~O~-pl0-o-•0-N'N 0 ~~i:no~-,. :-Jlj t --fI~ -~:. ....Year . ., ----..:: :::c:::::;:,. ""'.> ~....I -..~".. :::J: J-'__c:::.. ",I".j u::> DJ THE ~No. Washington.. ;~r {"';-)i~~_-;:::'J-__o <5":~'~ ;g ~~ -Or-.~(fl -0 REPO~!J AND AI!PJlAISA,.L J>fT):::n --•Cn _.-{;-)c: .ILA M.FIELDS....... Late of .Wes.tF.inley"Wa.shingt.on . County,Penna. Commonwealth of Pennsylvania Will Administration County of -OO-G$-(,f.)-G$-OO-G$ Jolm J.Hugh~s"AttorneyClaysville,Pa. (.,'-.~~,"'.J ,Ov> :0'..:. ~:~: .~~~ 'i'-3 ~I t:l:~\)~-:'-\)0 ~l'-O:~:O ....-:.'.3~C)::;' ~o8.. R C C-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT Donald M.Fields (Executor ~~) IN YOUR REPLY PLEA.E REFER TO 3S-116-6 In Re:Estate 0 f __---.:I:::;l::.:;a:.....:.:M:.:,.;....E::.-'l::.·e:.:l:.:d::.:;s:....-.::aL/k:::,/!..:a=--_ _____~\'1~a.:::.shi:.::~·n~g::>.:t::;:o~n~County -File No.63-70-1101 Dear Mr.Fields, You are hereby notified that the_-=~o~r=iQg1=·na~l~__----------__ appraisement in the estate of Ila M.Fields has been filed in the office of the Register of Wills qf Wash;ogton County on June 4 ,19~.Said appraisement reflects the following valuations: Re a I Es t ate _--'-_-.-.::;5.LJ..;;.00,;:;.,0,;:;...:..;OO;.;;;;...._ Personal Property __~1~O~,~23~6~.2~8~------__ Transfers __-'------ Total ....l1.....5~,.G;,2;.J.3lo.L6.....2WJ:8..l.----_ 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. Da te __--:..J..::un'""e~4u;,_=1.L.97.L-:l=--_ DATE OF DEATH:October 23,1 CJ7 0 Note:This is not a bill. Signed TitIe ~d•.jJtH& ALFRED TOSI,APPRAISER I V ~~.4. /1\1. RCC-39 (5-68) . COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUMMARY RESIDENT DECEDENT Estate of Fields Ila M.DATE OF DEATH 10-23-70 FILE NO.63-70-1101 (Last Name)(First Name)(Initial) REPORT OF INHERITANCE TAX APPRAISER I I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of 1vashington , Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at I I the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E". I ~Ya-W iI&<~i Dated:June 4,1971 iNERiTANCE TAX APPRAIS~R . REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTER OF WILLS .INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A)$5,000 \00 $l).nnn nn $ Personal Property (Schedule B)10.236 !2~,(),)'J.t..')Q Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS 15,236 28 15.236 28 Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities ...................$t=t=l=ESTATE TAX ASSESSMENTS $ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on $2%$ Tax on $@3'$ Tax on $5%$ Tax on $10%$ Tax on $15%$ Exemptions *(*)As evidenced by Charitable Total Estate Exemption Certificates issued TOTAL TAX $by the Secretary of Revenue. Less tax previously paid $t=BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $t=Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $1==Estate tax paid $1_BALANCE DUE $ Add interest at rate of 6%from ------tto----- TOTAL TAX BALANCE :-----~~ PAID $-JL FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will Administration t No. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF lLA :H.FIEWS.............. Deceased Late of . County of ..WESTF.:I:NLEX ...... WASHllJGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL -- FO\"l!1.RCC-2 DEPARTMENT OF REVENUE.,. BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE J.\IDSl 4,.l91.1... COUNTY 1~?:~.~~g~.~~:.. FILE NO 9.3..=.7.~+..bQ+.. Whereas...)).l§,..J1.f:.i~.lg.f?~/~/?::late of ~~~.s..~~.~~.~y.. in the County of J!.9<e.t4..pgt..9.D Commonwealth of Pennsylvania.having died on th 23d day f October 19 70 i d d e d f tate..............................................................................................0 ...........................................................................................,se ze an poss sse 0 an es e subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I.AlFRED TOSI 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 1 the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer I, inheritance taxes at the lawful collateral rate on any such future interest. 1 Unit Appraisement Description of Asset Values Made for Inheritance Tax Purposes $ REALTY: See copy of schedule HA"attached to appraisement 5,000 00 PERSONAL: See copy of schedule liBII attached to appraisement 10;236 28 total 15,236 28 - form~~vi';:~hbl:':::~h:'W~~~~:~~:t~~~~ert.~;.~ais:;~?~~~ Appra aer .................................................................................................................................................................... ~(Number and Str~et) Penna.......................................................~....................... (Post ,,~) YJASHn~GTQN County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ..................................ILA H.•....F.l.E.L.S . Deceased. Late of .,WES.T FINLEy . Date of Death,10...23"".70.. Appra£semel!t Docket Vol.,.3.$. Page,ll6~6 No..q3..~7.~g.Q;)".. Filed in Register's Office,J.Wl~4 .19..7l . Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut Appra-isement, Appeal f1'Dm Appraisement,. Entered and charged,.r AND AGENT OF THE COMMONWEALTH /DEDUCTIONS ALLOWED IN THE SUM OF ...•........$.?!!IT ..!:'Jl t ....,S.....-7Z--- STATEMENT OF bEBTS AND DEDUCTIONS t/d (J! COUNTY ()/ ••OFFICE OF TME REGISTER OF WILLS ~3- Form RC C·lO .;,/:'..'C1\ OF Washington ESTATE OF _....I....I.....,A..........wM.....--'F....T....E........I....D....S.y,J--LATE OF~est Finley Township, DATE OF FILING APPRAISEMENT DAU OF DEATH 10-z".-?() DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"" 11/231/70 Brownlee Funeral Home Funeral exoenses 1 574 50 4/291 71 .1 Paul Proudfit M.D.I,ast illness 90 00 hi 7/71 Helen M Fordvce W.Finlev TWD.Road Tax 197 rT"7 50)-~ 6/29/71 Washington Orthopedic Assoc 'ates,last illness 99 20 Q IfJQ /71 If,,,,1,,,,n M ~,w It';n1,,,,v ..,.1 T~y t?'7q 'Oq 1 "-.-' R.Marino Reg ••Probate of will and 3 ,shor certificates 21 50 R.Marino.Reg.,Filing Inv.&ApP.4 00 W~c:::h;("Ol1ntv Rt:::JL Adv LeL .t:::.-~14 00.~ C1avsville Recorder.Adv.Letters 12 00 ..,on tiP.P.ti 1?100 .Tohn .1 HllQ"he~Attornev for Ac~ountant 7hR 100 Russell Marino Reg.Filing First &Final Acct.16 00 .-~g:>~707 e@A.,y'f ~'£~)~v<,tlf-~I 5'0 ~n II I -~L (SLd..5W A b A/lA...uv\::r-..- lJ - COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON I,DONALD M.FIEI.DS I HEREBY CERTIFY.THAT.TO THE BEaT OF MY kNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF '.ADMINISTRATION SUBMITTED TO THE ESTATE OF ILA M FTELDS,n,DECEASED.AS DEDUCTIONli FOR INHERITANCE TAX PURPOSES.~-6-<~~'_I / ,..,>;'\#m ~(L.S.)SWORN~ND !UJi'SCRIBED BEFORE ME THIS /<7"DAY OF~&L!~..-7L:jb;:l./s:Z:s2(.4;c/o-a ~f c& L':~.....-.f' .-.J .. ., j" ·' f·-'_..., ) -, IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. 38-116-6 ----Docket )Date 01 death Ld -~J -1~ \No.11,.::::O,,*1:.......=:o=f.......=1..4970 Term,19__,A.A. ) In the matter of ,the Audit of Account filed in the Estate of Deceased Fields,T1a M. TO THE AUDITING JUDGE: Enter my ,appearance for the Commonwearth of PennsylWl'!Ua.claiming transfer inheritance tax in the above estate.as follows: DR. To appraised Vialue of Estate:Realty_________.....__.......__.._.._.$__--"~_L..;7-a....·'-~~-=-O......!.-._0_0_. Personalty ........$__'f-I-=O~~---=~~..3~~~_'_,_O(~,~r_~__ ,' Additional Assets per Account.Subject 'to Tax ..........-----------$_ AddrtioRllIl Assets per Audit,Subject to 'I1ax --------______----------------------------------,-------------------..-----.....----$_ $--------------_.~~- $-- $---_._-- $------ $------- $------- $-~------ ) ) GROSS VALUE ...... ..--------------------..---------------------$_-----'/'--~_"____J-:L..=o(~~.J~,~,_~.:'..Cg!!i"_• ~:J-'~'f/'i/O-J,--------:-__._---_.._- Addttional Debts llInd Expenses per Audit CR. Debts rand Expenses per Account;see Note TOTAL DEDUCTIONS,$ _ NOTE:The foUowing credits claimed in the Account are held not deductible as against the tax: CALCULATION Gross v:atlue________ $ Less Deductions ----9'-~ Clear Value __I Z,S'.",....-()I ")-=-~S\~~. 'I1ax· able at 2%) -(l()~~.~- at /-~~~.----~- 15%)_y $---V Total Tax .._........~$1~1~__ Less amount previously palid ........-__$__~/~ Balance ...__... ..$J::....)'-t{'~'i ~ Interest__Yrs.J--mos.~daYS@~_%..•$~__/C(D TOTAL TAX AND INTEREST DUE .m m m $V ~1 3 V t~~....,. cw-o ~J $--_._-- $------ $-------- $--_._--- l1V.,-t -Cftj lr-I-·t;~--....---- ~r > J?TAl.PAID ON ACCOUNT U~~.'$..2-'00,,0 , Z? n0s:11s::II0~Z III~n III 11 t"'J~III ~i-l "T1 ~t J:"T1 0 0 0 :II "T1 :II ~ 01111 "%j >,3III11 (l)Z III ~ CJI Z ~CIl :II0(~....i Z (C~n I IIIZ ~:; II)>~~ dollarsRECEIVEDFTVEIDINDREuand00/100--------------_ DONALD M.FIELDS-EXR.representing Pennsylvania Inheritance or From:ATTY.J DAN .I.IDIGAES I Estate Tax due from the following estate:III Address 203 MAIN STREET 2%Tax on $_$~ U CLAYSBILLE ,PENNSYLVANIA 153~3 6%Tax on $ON ACCOUNT $500.00 lUI File No,63-70-1101 Date of Death 10-23-70 15%Tax on $,_$• Date of Payment October 6,1971 I Name of Decedent ILA M.FIELDS a/k/a I o/e Tax on $~_ Estate Tax,Act of May 7,1927 $~ $I~ County ]I WASHINGTON I Remarks: JMO ;;J~ TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of __%from _ to _ $500.00 $IHI $U ®OO~~~[KJill[L SEA L TOTAL AMOUNT PAID $500.00 ~ 38-116-6NOTE:To be delivered to taxpayer R.'.;v.d bY~.'~IiNOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the I', tenant or tenant for years,as evidenced by this receipt,it Is understood that the Commonwealth sh II00'b.p'K'"d".,p,...o,"f,.m '"0011,,."''''0'.dd;e.o.f '0'''''.0''Ie,.,••d•••of .~,=I life tenant or tenant for years whenever it appears that such additional tax may be legally due and ,~-,. collectible for any reason whatsoever, ._--------_.-. FIVE HUNDREDand 00/100--------_--_ _dollars RECEI~f>lNALD M..FIELDS-UR.representing Pennsylvania Inheritance or From:ATTY..JOHN J..HUGHES I Estate Tax due from the following estate:IIMI 2%Tax on $$I~IAddress203MAINSTREET U;CLAYSBILLE,PENS'SYLVANIA 15~23 6%Tax on ON ACCOUNT $------$500.00 ------1111 63.70..1101 .10-23.10FileNo.Date of Death I Date of Payment October 6.1911 Name of Decedeo!!LA M.FIELDS a/k/a II 15%Tax on $,_ %Tax on $_ Estate Tax,Act of May 7,1927 $• $m $~ County I WASHINGTON I Remarks: JMO ~7 7-, .....\ 1[00 ~[p [L~@illurn S E'A L TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of __%from _ to _ TOTAL AMOUNT PAID 500.00 $U $n i U 500.00 $m NOTE:This Triplicate Receipt to be retained for c3.S~6 r-,\ Received by\.---.,<~1\t~.51 >L f /\~!c -J\;liIIl NOTE:In accepting the transfer inheritance'tax on future estates,prior to the death of the li<l~~......'('"'.-.r, tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sh'all:'£I)I ~I fL not be precluded or prevented from hereafter assessing additional inheritonce tax at the death of tn~-,-<.I'I .r...~.,1'7{,I,9{\)101 life tenant or tenant for years whenever it appears that such additional tax moy be legally due ond .'X Q'-~.....,---....,-.,.".- collectiblefor any reason whatsoever. IF NO. ~---~l i.J RECEIVED TWO HUNDRED FIFTY SIX and 32/100..----_dollars;DONALD M.FIELDS-EXR.representing Pennsylvania Inheritance or From:ATTY.JOHN J.HUGHES Estate Tax due from the following estate: i Address 203 MAIN STREET CLAYSVILLE.PENNSYLVANIA File No.63-70-1101 Date of Death .....v-...j-'v I Dote of Payment March 7,1972~ Nome of Decedent ILA M.FIELDS a/k/a 2 %Tax on $$ 6 %Tax on $12,582.08 $75L..9Z 15%Tax on $$ %Tax on $$ Estate Tax,Act of May 7,1927 $ $1.40 I" County WASHIl'GTON Remarks: J1-10 ..0 .;(A, TOTAL TAX CREDIT $764.92 IrJl Less five percentum of tax if Prev~Pd.500~00 paid within three months after Ba1.Due 254.92 date of death $191 Plus interest at the rate of ~%from 1-23-72 to Date ....... $==~2~5~6:!::.3!:::::2====1~TOTAL AMOUNT PAIDSEAL 38-116-6NOTE:To be delivered to taxpoyer @OO~@j~~ill[L Received bY""=-?N .lWQ1l ~I '.'WU",,(T'--.A.lA Ii NOTE:In accepting the transfer inheritance tax an future estates,priar to the deoth of the~~x:J~ tenont or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth s I not be precluded or prevented from hereafter assessing additional inheritance tax at the death of t e~;1 tJI Uy_~)III life tenant or tenant for years whenever it appears that such additional tax may be legally due and ._.., ",",lIecti~le)or any reason whatsoever.