HomeMy WebLinkAboutOC1971-0354 - ESTATE OF LIGGETTc •,.--------------~3 -7;----.::/-:.57
l\ffiltuutt (@f fxrrutnr (@r l\bmtntstrntnr
~tatt of 'tttullyluattia }
C!tnuuty of lIall~iugtnu llll:
P 11 b f th d · d th't Notary Public .d f 'dersonay e ore me,e un erslgne au Or!y,a _In an ,or sal
County and State,appeared ~~~~E~~.~~~.~~~."!:!:.~~.;'.~,who,being duly
sworn according to law,deposes and says that he is the executor OlXXooxro:mtooXot of the es-
tate of ..__.AlIJ.l.a C.•....Lig,CJ~.t.t deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of .AlIJ.l.~...c..!....~;t.gggJ:;.-L.,
deceased,except real estate outside the Commo:J.wealth of P3nnsylvania;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 .)f the dat~(If the decedent's death,based upon a
just appraisement of each item made by the ab,)ve named Executor ~~rox
Sworn and subscribed before me this ~.q.~~}au/<Nf/f~~.-hi-1/
.-..d,ayof J::l1"lu::lry ~72 :~~1(-:..C:(,(/~..
,\,""'~.~l<'o ..Executor-X~~~~~W.:~.~.~~~~~~~~~~~~c:.~b;~~.ADDITIONAL [NSTRUCTII)NS
,My Colnr:l~~eJ1£dltyalYIQ61Jijf;filed within three mor ths after appointment of personal representative.
2.A supplemental inventory must be filed with:n thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Retnrn.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 ::>.S.4844.2
3luurutnry aub 1\ppraillttlttut of the goods and chattels,rights and credits wpich
,were of Alma C Liggett iate of In.jependence..~Township .
Washington County,Pa.,taken and made in conformit:'wit.b the abO'iJe affidavit.
J
?ERSONALTY:
DOLLARS CENTS
102 shares General Motors Corp.common stock @83.6S75
30 shares Lone Star Gas Co.common stock @24.3125
28 shares Columbia Gas System,"Inc.common stock (f40.375
.2 shares George Washington Hotel Corp.c.3.pital stock
@5.00
Fittsburgh National Bank -balance checking account
Fittsburgh National Bank -balance savings account
Blue Cross of Penna.-refund
u.S.SeriesE Savings Bonds:
3 $500.00 issued January,1947
3 $500.00 issued March 1949
Square Diamond ring
Bedroom furniture
D~amond Wedding ring
Proceeds from U.S.SeiiesE Bond sent in f·::>r redemption
before Decedent's death
'IOTAL
REALTY:
NONE
8536 13
.729 38 ;"
1130 50
,
I
10 00
!
31 32
9 77
2 85
4841 12
,
225 00
50 00 I
25 00
830 60
16421 67
\
/30CJ
~3-7J-~/
Inventory and Appraisement
IN THE ESTATE OF
ALMA C.LIGGETT,deceased................................................................................
Filed Jan •....._0'19 72............
=E::o
PTT1.::u
C/)0C
~-en::::(I)(f)
;;;~;::!
-:-1 ."71 .,._..r:;;0.....--r:-.~:
pJ 1:£
-0 _r<_
.D-U)0.
~
-....Jr-v
C-..::L...",
-~""""'\0-"
r"'v,-,n
-"..._.'.....-...
<......,
""c.o
..,..._,""....
If_........E
~.':~'t '}t
t_:.J
';';
~~f...o!'.'~.;...~_....,-'".
f;.l..;..
fr~-IUd?-'0.4-,,?7'.3
SHERMAN H.SIEGEL,ESQUIRE
215 Washington Trust Bldg.2
Washington,pennSY1Vania,~jV~~
5'~~.~
').J.!J;/
""'-5 .~
I
e~"'-"_.~
C!!nmmnuUtta1t4 nf 'tuuayluauia.~
lIaa4iugtnu C!!nuuty.~aa:
KNOW ALL MEN BY THESE PRESENTS:W:1ereaS,:let Washington,in the County aforesaid
on the 30th.day of March A.D.19 71,befo:"e me,
Rus sell Marino ,3.egister for the Probate of Wills and Granting
Letters of Administration in and for the County of Washinfton,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Alma C.Liggett
late of Independence Twp.in the County aforesaid,dec~ased,
(a true copy whereof is to these presents annexed),was dily adrr:itted to probate;and
Robert G.Liggett,Jr.
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 Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Robert G.Liggett,Jr.
committing unto him the admillistration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requirbg him
to exhibit a true and perfect inventory thereof into the Register's ')ffice,at Washington,within nberty
days from the date hereof,and to l1ender a just and true acwunt of said administration at the expiration
of six months from the date hereof,and to regard and comply witJ.the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I h~ve hereunto set my hand and the seal of said
Office at Washington,this 30th.
day of March in the year of our Lord one thousmd
nine hundred and s eventy-one
.,.
.~~.~.
Register
..~..
»t"l ~~~
('):::•~+-i
t"l ~
H III
t 0 0 el-i0»~~-I trt..III .....1-3 0 ~
"1'1 a~=.....~+-itt::
I
.(,--f'~..~._..".,'~.-...._._.--_.""...-.......,:......,--...--.....-...--,.;.-.-~,..,.~,..,._.......~-.-_...-,.~.-_.'.,.
I
\
.\
\
I
LAST WI LL AFD TESTAMENT.
I,~LMA c.LIGG~!!,o~Indspende~ce Township~Washington
COQuty,Pennsylvania,being of sound mind,memory and understand~
.ins,do hereby.make and publish tl:is my last will and Testal>2ent,I
hereby revoking any wHl.or wHls·by me at any time heretofore I
made.
ITEM l!..I direct m.y Executor hereinafter named to
pay all of my jus t,debts and funeral,expenses as soon as con~
venient after my decease.
ITEM--?...!.I will,.devise and bequeath unto my son,
./'obert G.'Liggett Jr.,my undivided one-half interest in the
farm situate in Independence TowLship,Washington County,
Pennsylvania,together with imy undivided one-half interest in
the livestock and farm machinery thereon,his heirs and aS31gns
forever,conditioned,however,upon the payment by thesa1d
Robert G.Liggett Jr.,within tWJ (2)years from the date ~f my
death,of the sum of One Thousanj Dollars ($1,000.00)without
interest,to ,each of my oth'3r children,namely,Kenneth C•
.1 Liggett,of Detroit,Michig~n;Mary L.Morrison,of ClaysvHle,
\Pennsylvanta;Helen·L.Scheib,c,fTol,edo,Ohio,and Mildred Lo
.Jones,of Buffalo Village,Pennsylvania,and I hereby cha::,ge
my said real estate with said payments to be made by my said Sonl'
Robert G.Liggett Jr.,his heir3 a,nd assigns.
ITEM 36 I give and beq~eath unto my son,Kenneth C•
Liggett,of Detroit,Michigan,9.ny funds that I may have 'On
depo-sit.with The Equitable Life Assurance Society of The United
States.In the event my son,Kenneth c.Liggett should pre-
decease me,then I give anrlbec_ueath ,said funds unto his,wife,
Mildred Liggett,if living and not re-married;if said M:i.ldred
\Liggett be not living or tas re-marr1ed,then I give and
lI bequeath said funds in equal shares unto my two grandchU.dr
en
,
,Flora Mae BiebJ.and Kenneth L.Liggett Jr.
Ii ."il (SEAL);
p'--...!...---'----'-~~__.ll!!~_~---..-:
.'.
r...
--,.
Page #2.
All the rest:res~duea nd remainder of my
estate I Will,devise and bequeath unto three of my children,I
ILoJones"Ito-wit,Mary L.Morrison,Hel'en L.'Scheib and Mildred
ITEM 4.I will and bequeath unto Rober~G.Liggett,Jr ,. I.
Executor under this my Last WIll a~d Testame!)~,items of house-
hold goods and personal effec~s to be d1atrtbuted by him as I
have gi'Ten him instruction.
ITEM 50~~--
in equal shares,their heirs ~nd assigns forever.
One Thousand Nine Hundred and Fifty-Four,(1954).
IN WITNESS WHEREOF,I J AtMA C.LIGGETT,the Testatrix,
have to this my Last Will and Testament,set my hand and
Robert G.Liggett Jr.,Executor of this my Last Will and
II
1
i!
Ij
\II. I~:£.1~>A:-'IU &~bAe£(SEAL},
. .rli!
I nominate,constitute and appoint my son,LASTLY:
-~
seal this the 5th day of February,,in the Year of Our Lord,
Te s.'Gament.
Signed,sealed,'published and declared,by the above named
Alma c.Liggett,as and for her Last -Will and Testament,in
the,presence of us,who have hereunto subscribed our names at
I
I
II
I·
her request as witnesses thereto in the presence of the said
tesiJa.trix,and of ea.ch otihere K I,!..".galL Witness'V v . "I
~~1a ~)Witnes~i
I
11
!\II
0"
\...
.;
!t -~
!
0'
j:
iI
11!iI,: I: I
!IiI
i 1
!!IiiiIi
j
I!i!II
!
j
I
Ii:
i!
!
I:i
I:j
I
I:iII!:
II
!,
I
,j
•~:
'!i,
0,
j
1
\.
I _~-,\
.-....".
'-,'."'~.
~-_.~--,~",..'.~__.~.--._..-..-.---..,-r
COD!CIL
I,ALMA C•LIGGETT,de hereby make ,.hi~as and for a codicUt,c.
my Last Will arid Testament dated February 5,19,4.
FIRST:I revoke Item ~of my said Will abf?olutely,having made
disposition of same durillg my lifetine.
SECOND:I revoke Iten:4 of TIrY'sai.d Will'and:in'lieu thereof
direct that.the following Item be subs'tituted:
I!
ITEM 4:I will and bequeath unto Robert G.Liggett
,
Jr.,all items of household goods and perscnaleff~cts that I m~own at the
time of my death,except such items a3 I lwve indicated in memo.enclosed
with my -Will,to be given to others a:3 indicated in said memo.
THIRD:I hereby add to my said Will,the following provision:
Presbyterian .
I give and bequeath Ullto .the Lower BuffalotChurch the sum of One Thousand,
I
\
1III
Iii
i
!,
.Dollars,t'ree and clear of inherit.ance and 'succession taxes.
I FOURTH.r revoke It....5 of lII7 said '!iU.and in lieu t.hereof I
I di::-ect that the folloWing item be substituted:
ITEM.5:All the rest,residue and rema.inder
'1
1
of my estate,I give,devise and ,equ~ath,as follows:
(a)•Unto Kenneth C.Ligget.t,such amount Which,in addition to
the legacy bequeathed to him in Iliem .3.of my said .Will,will equalize hiE!
shCU'e in my .estate with that of e3.ch ·)f my tllree daughters hereinafter na.1ISd o
IN WI'mES.,1'.fI;!.E-:..~,I,~IMA,c.:...•LIGGE,!!,the Testatr....x,have to
Witness.:
Unto my three dau5hte:"s,Mary L ..Morrison,Helen L.Scheib(b)
In all other respects I ra:.ify and confinl my said Willo
t
jamMildredL.Jones,in equalsh3.res,the balance remaining in said resiaue.i
,1I.1
Iii
i ':i
I :..
i
'this Codicil to my Last Win and 'testament,;set rrry hand and seal this the 24th!.,l
day of February,19.56.I
••·~C/~~(SEAL)!~
Signed,,s ealed,published and declared bY~above,-naraedAtfwe:tIGGETT,I
as and for he;r Codicil to her Las:.Will '~Testa.1nent,in the presence of :
us,who have hereunto subscribed our namerYat her request,witnesses th3reto
in the presence of the said testa:.rix a .o'feach other.,'.i
Wit-ness L.u:...:...:;;.::.~:;.llQ~~~,,!--A-'-.c:=.-,,",,)ot;..--I!
'.\
~
·1 --\.
.',
.,..,
~~".'"i:
:-.:!
COD I C : L NO.2
"
,
"
I!iI
\III!
Ij
I
I.1II
I
I
II.i
Witness.
Witness
.thereto in the presence of the said -:'estatrix and of each other.
us,'Who have hereunto sUbscribed our names at her .request,as witnesses
as and for Codicil No.2 to her Last Will ~nd TeEtament,in the presence of
Signed,sealed,published and declared by the .abc·ve-named AL'AA C.LIGGETT,
r
1\
I
\
I
II
I
I
I,ALMA.C.LIGGEl'T,do hereby make this as and for Codicil No.2
to my Last Will and Testament dated February 5,1954.
\the 18th daJr of July,1958.
\
I
1\
IIII
I
\'II
1.Inasmuch as I am abO'l.:.t to give to my son,Kenneth 'C.Liggett,
the funds on deposit with the Equit~ble L:'fe Ass..1rance Society of the United
1\states,I now revoke Item J of nry said Will dated February 5,1954.
I 2.In all other respects,I "he,reby ratify and confirm my said
I Will dated February 5,1954,and Codicil cated February 24,1956.
IN WITNESS l,\11RttEOF,I,AU!A C•.LIGGEI·~,the TestatrL"t,have to
this Codicil No.2 to my Last Will and Testament,set my hand and seal this
\
,
II
• 1 .::..
,'.
e4;.~t"
..........._;,j../F.'f.•;.,-.'".,'.',•_.•.=.~_.~,.'~j,~__'"ior~'.;.""'··-.~.,·;:;·.~~4,Jt *"_t.,""".4-;:..i'
CODICIL 1m.3
I,ALUA C.LIGGETT,do heret.y make this as and for Codicil No.3
to my Last Will and Testament dated Fetruary 5,1954,and Codicils da"jed
February 24,1956 and July 18,1958.
I hereby revoke the THIDD Paragraph of rrry Codicil dated February
24,1956 'merein I bequeathed thesUlllof One Thousand Dollars ($1,000.00)
to the Lmver Buffalo Presbyterian Churc~.
In all other respects,I hereby ratify and confirm nw said Will
dated February 5,1954,and Codicils dated Fe'Jruary 24,1956 and July 18,
1958.
IN WITNESS WlIEREOF,I,ALUA C•LIGGETT,tt"le Testatri..."'C,have to
this Codicil No.3 to my last Will and Testament,set my hand and seal this
the 23rd day~of June,'1964.
Signed,sealed,published and declared by the -9.bove-na-ne LIG1ETT,
"
as and for Codicil No.3 to her La.st Wil:.and Testament,in the presence of
us,who.have hereunto subscribed our ·names at :1er request,as witnesses thereto
in the presence of the said Testatrix and of each other.
.,.....,
1•!~!
".1
I.
r------------------------
Dollars
Receipt N~~---=3:.....:::..0-=-99.:::-Dats ~d ~I f,lh
Anount $ .0:.:-';-='s,::--.S-_
Personal Property Departmell1tReceiv~,of:~.d /.~'..4~~~..~.·0~
Fa:Ifl/7:L ez?J~.._i
et-~~(!.f!d;Lu
~.2 By·~~~.L...,.~~~~~=--c-Ie-rk1-
·4 ..,.
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountant being duly sworn according to la .......,depostS and say S that the above aCCJunt
I
as stated is true and correct as he verily believe.
t '...20thSwornandsubscribedbeforemethis. .
January 72%_~A··.·.-.----::~.::~---:-.I····'····~G~T BAILS,Notary Public .
WAsl-l1 N.WASHINGTON CO..PAl
My Commiss ;Expires February 27119:11>.
"Nashington County,ss:I do certify that I have given legal notice to all per;ons
concernec of the filing of 'the within account in the manner
prescribec by Sta-ute and Rule of Court,as evidence by pr::>ofs
thereof filed to No c,.3.~.7:2.::-.f .
Witr,ess my ihand and official seal thiS__~.'!.!:...__.......
day of ~~~19.2.~~f\0 0rlfl jV~~.__."~_Tf._~__._.. .
Regis'-er of Vlills
c.5
c:i
...0>...,
tf1'biJ
.0>.~
...,...;::loQ
'1j,
! ../p
-----
;.
~~;.
-!J+!~
t1l
'r1~•o l-l,0
4-l-iJl-j ~<U C)
~~
...,
d;:looo<
....o
u
'tl
Q)
tilItS
Q)
C)
Q)
'0
c:z
~~,],,!~~J
/1
"""j
N
\
{'(\
..
......
..
~3-7//
--.--<t
.....4_"
Jf
{\..
')
i
~
-'
~,
.~-
I
),
't
;~
/.
"
The Court is res
proper distributi .
,....".
\
\t,
I ~.
•.••.'
FIRST AND FINAL'ACCOUNT
of ROBERT G.LIGGETT,JR.,Executor of.the Estate of ALMA C.
LIGGETT,deCeased,late of Independence Township,Washington
County,Pennsylvania.
THE ACCOUNTANT CHARGES HIMSELF AS FOLLOWS:
INVENTORY..AND·APPRAISEMENT:
PERSONALTY
REALTY
$16,421.67
:"0-$16,421.67
Income:
General Motors'Corp.(dividend)
Lone.Star Gas Co.~
Col.Gas ·Sys-.tem I Inc.I~
$260.10
29.70
.36.96 326.76
TCTAL DEBITS
TOTAL CREDITS.
BALANCE
THE ACCOUNTANT CLAIMS CREDIT AS FOLLON'S:
1971
Apr.23 Herd's.Drugs Invalid bed rental
$16,748.43
5,681.88
$:11,066.55
25.00
Peggy Liggett
May 22 Floyd L.Pittman
June 16 Observer Pub.Co.
29 Malco~m L.Morgan,Co.
Treas.
25 Robert G.Liggett,Jr.
July 26 Kurtz Monument Co.
Nursing
Burial expense
Advt..letters
1971 Pers.Prop.Tax
AccOl:.nt due
LettEring stone
80.00
1,685.75
14.00
6.63
40.00
16.00
Reimbursement for:
Robert G.Liggett,Jr.
1972
Jan..20 .Sherman H.Siegel,Esq.
'1971
Mar.31 Reg.of Wills
Apr.2 Wash.Co.Reps.
Sherman H.Siegel,Esq.
Family exemption
Probate costs
Advt.letters
Counsel fees
25.00
:14'.00
1,500.00
39.00
s:n.50
Robert G..Liggett,Jr.t Ex"eCutor's commission 837.60
Margaret Bails'
Russell Marino,REg.
Witness to Will ¬ary 10.00
Filing Inv.and Account 20.50
5,111.88
I·
June 17,1971 Russell Marino,Agent:
alc Inheritance Taxes
Less '5%discount
$600.00
"30.00 ".570.00
TOTAL .$5,681.88
_____J.L...~_
I'f:·
Observer -Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929,
P.L.1784,as am~mded.
Commonwealth of Pennsylvania,County of Washingtoll,SS:......•.....
Personally appear,ed before me,a Notary PUblic in 3.nd for said C)unty
and State,Ri.c.b..a.rd S.C..QWaJL ,wh)beinlg duly :.,worn
according to law,deposes and says that he is the .Y.i.ce.",.P.r.es.ic..en.t
of the Obs'e,rver Publishing Company,a P!ennsylvania ::orporation,and its
agent in this behalf;that the said Com.pany is,the OWl1.er and publisher of
the Observer·Reporter,succ'essor to The Washington ebserver,estab.ished
September 18,1871,and The Washington Reporter,es~.ablishedAugkst 15,
1808,a daily newspap'e,r of general circulation,printec and publis,hed and
having its place of busines's at Washington,Washingbn County,Pennsyl.
vania,where it or its predecessors have been estabLshed and pu,tHshed
continuously for more than six months,prior to the pub~icationof the notice
hereto attached;th3Jt the printed notice or advertiserr.ent hereto at·.a,ched
is a 'copy of an official advertisement,official notice,.egal notice or legal
advertis,ement,exactly as printed or publiEhed in the ·)bE'erver·RepOJter in
its regula'!"editions on the following date or oates;_.
.............................Ap.r.il 5.•....1.2 and .1.9..,1.9.71 .
that neither tb!e affiant nor the Observer Publishing CCJmpany is intE.rested
in the subject matter of siaid notice or advertising and :hat all of the alle,ga.
tions of this affidavit as to the time,place and cha:acter of pu'oLcation
are true...~:/t.~*......
Sworn to and SUbsc~~~ore me .thiSl.9..--.dE~pri.1....19.7.1ff~.::::::;~;;;;,.~;;~
WASHINGTON,WAS'i1NGl'ON COUNTY
MY COMMISSION EXflRES MAY 6,197::
t'
Washington Counly Reports
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In conpliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.3,paragraphs (3)and (25).
COl:NTY 0.;WASHINGTON}SS.
STA~E OF PENNSYLVANIA
Persomlly appeared before me,a Notary Public in and for said COU:lty
and ::::omm<)Jwealth,CHARLES C.KELLER,who,being duly sworn,depC3es
and says:that he is the Editor of the W ASHIKGTON COUNTY REPOR'='S,
the )fficim legal periodical for said Washing,:on County,published weexly
hav,bg its p:ace of business at Washington,Washington County,Pennsylvaria,
and is acting as its agent in this behalf;that the said WASHINGTON
CO'lNTY FEPORTS was established on March 31,1920,and was designa:ed
as the offici211egal publication for Washington County,Pennsylvania,by order
of th.::severa courts of said County,dated November 11,1920;that the printed
:notice or ad~ertisement attached hereto is a copy of a notice or advertiseme:lt,
exac1iy 'as pdnted or published,which appeared in the said legal periodical in
its re,,:rular issues on the following dates:
April 8,15,22,1971............................................................................................................
Estate Notices
Th~Register of WiHs has gran1ed
letters,testamentary or of administration,
in the fol owing estates.Notice is henny
given to all persons indebt~d'thereto to
make )aynent without delay and to these
havine claims or demands to presEnt
them ::'01'set:lerr_ent to the Bxecutors or
Admir.istratocs or their Attofneys.
•• ••••••• ••• •••••
LIGe-EIT.'\LMA C.,Dec'd.
L ate 01 Independence TownShip,W!l3hll~.gtcn County,Penna.Ex.eubr~RC'bert G.Liggett.Jr.R.~.41,Avella.PennaAtto.r~EY:Sherman H:Siegel,21EWa,hlIlgto·:!Trust Bldg.WashingtonPenna.'<
t
:hat the affilmt or the corporation in behalf of which he is acting is DDt
..nterested in the subject matter of said notice or advertising and that all of the
']1••",.",ofthi>"'idarit "t.tho~md "'~_.,tho publi.,tk.
".tru..----~~-~-----r!2--tr;L!;;/~".------e....JditCor ~
Sworr:to and subscribed before ~.~~~-~
....?~.!J?day of ~.P.E.!!,19...?.L.:.
/1 ~.~~.!.11/.2..-"j~"._."'--'.'Ac/W-·'-A......···'4-(,~../·Y.:"·::7~~·""'''''7'..·..·"..N~t~;y·P~bi'[;·-
l/(/jQSE?\INE T.SCIAMA;'-i~IA
n hI",'.t':'i·l;nNt:ln \'~:3::;lir:gton Co.NClt3r~I L:~.\f.,'l:....J P.l'~'~·,
M~Commission Expir&s July l!197i
~u.,t4e <!rnurt nf Qtnmmnu '1taa nf lIa£i4iugtnu Qtnuufy
(@rp4uus'Qrnurt iiuisinu
In the mllitter of the Audit of Account in
E t
't f__~:.:A:::L::.MA~--.:C~._L:=.:::I..::G:..::G~E::.:T:...:T:-LL-=d..::e..::c:..::e:.:a::..:s::...:e::::d=-{sa:e 0 _
TO T~E AUDITING JUDGE:
3.54 of 1971M.,_---=-=-.;:..-..=..:=--.;=-::._.::----,_
,AccountantmyEnter'__....,-appearance for_--'-----:_
N.B.-Counsel shrall,by separate paper,present a concis3 statement of each
claim,wUh supporting calculation of any interest claimed,Objeotions
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.
'.:-I I (-•.)I I l ~!
d ....,,;_L.....It...,..,.i'
"72 nAR 29 PH 3 I+~o.354 of 1971
RUSC:r~I[i ;~I',.0),~i",In re Audit of Account in Est81te of"'.',-.•'.!oj IJ.r"!,1 U
REGISTEF~OF WILLS ALMA C.LIGGETT,DECEASEDW/~SHINGTON CO.,PA.
AUDIT
'rartipr fnr AppraraUtr
FOR
ROBERT G.LIGGETT,JR.,
Execlltor
'SHERMAN H.SIEGEL,ESQUlRE
~2
Attorney
,."~"},
Testate Form.
PETITION SUR AUDIT
"IN THE ORPHANS'COURT OF WASIiiINGTON COUNTY
.ALMA C.LIGGETTEstateof __._.._---.__
Deceased
354 of 1971No.._.__ _ __-.-.
Fiduci:Jry.__~C?e.~~~~.~~~9.9:~.!:~.l ..~.~.~./.
.:t;!~.E;!,~}J..t9.:r._.._._.
~~~~~~
Decedent's death ~~.~9g ~_~.L.:l:_.~}J __Grantof Le1ters ~19_.:r.g.J::LJQ.I l~lJ _ .
This is the :..J~·J;r;.r;;.t~..gD.(;L.fiD..al.,accourt 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 NONE
1M~~KK~~~1.(cross out one)
Date Election Place of;
Filed _Record .
Name of surviving spouse'____~~.~~.._ _..__________.__:_ __..__._.
List issue,where material:
None material
Did decedent marry after execution of will?(indicate)~K No.Any chi dren born after execution of will?(indicate:
X~No.If answer yes,name them ________ ___. _._.
............................__-__- _ _ ___.._ _---0_-.
Legatees Relationship Interest Fiduciary,if deceased or not sui juris
Robert G.Liggett,Jr.
Kenneth C.Liggett
Mary L.Morrison
Helen L.Scheib
Mildred L.Jone~
Son
"
Daughter
"
"
Specificlega.cy
1/4 residue'(lessadvancerrent)
1/4 residue
1/4 r=sidue
__/4 r:sidue
List,if exceptions to above:.Adeemed:Revoked:Lapsed:Abated:Give Cause:
Item 2 of Will is not applicable.~b.e.caw~,e..~.e.c.edent conveyed real estat,e,
livestock and farm machinery dur~ing'll'f-et.'ir!t'e:(to P..obert G.Liggett,Jr_
If partial intestacy,give facts:
None
Notice to interested parties.Have all parties,having either vested or c01tingent interests and all crediOT's entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)-eceived written notice of the filing of the account
and of call of audit?Yes.1NiK:
If any exception give cause:....N9...~.~g~.P.:t;:JQ.:n~.._...._...
File copy of Notice .
and date of mailing.....~.9.:t:-J~.E?..9.t..~]J9.;i;.t...mg;tL~9...Mgx:C.b..JL...L9.1.2.J •••c.QPY...o£...s.ame...a:t.t3..c.he.d....hereto
Is estate subject to the filing of a Federal Estate Tax Return?N.o .
Actual poyment made on Pennsylvania Transfer Inheritance Tax.Amount $..~.Q.Q.!.QQ l~§§:...$J.Q.•.Q.O Q...:ls.c.QuntpaidJune17,1971...
If the Wiill makes any portion of estate subject to a life-estate,give name ane birth date of life tenant .
'~one
Give Names and addresses of all unpaid creditors who are egally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correc-;and whether the claim is denied.
"}.~
t~·~I·None
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary 'for the preparation of the adjudication:
None,.
Balance for distribution per account,
Itemize any additional debits not shown by account:
General Motors-dividend
Lone Star Gas Co.-dividend
Col.Gas Systerri,Inc.-dividend
Total additional debits (Add)
Itemize any additional credits not shown by account:
Pa.Department of Revenue-1971 Income Tax
Wash.County Personal Property tax-1972
Total additional credits (Su'btract)
Balance for distribution
86.7 0
10.:W
12.74
$.
5 ..02
6 ..55
$.
$.J.J:.L.Q.§.9..•..~.?.
109.64
11,176.19
11.57
$.~.~.!..~.?~.~.~.?.
If balance for distribution is not in cosh,list each item held in kind,givin~appraised Value.(or distribution Value)'.~.;-0:~-•.....r,.-(.,_,.'~.__,"...._.~.~,...\~__.:_I
102 shares General Motors Corp.stock a?praisedat $8536.13
30 shares Lone Star Gas Co.common sto~k appraised at 729.38
28 shares Columbia Gas Systerri,Inc.common stoc::k appraised 1130.50
Square diamond ring appraised at 2.25.00
Bedroom furniture appraised at 50.00
Diamond wedding ring appraised at 25.00
Balance in cash.
0"
If F '1 E .I'd b P t't'. I f R d'Claimed in First and Fi:1al...aC.c.Ollnt.ami y xemptlon c alme y e I lon,give pace 0 ecor ____..___.
If Family Exemption is claimed at audit,give name,relationshil=and b·Jsis for Claim:.
List any advancement or distribution on account that has been made,and nature and amount of same:
Square diamond ring appraised at $225.00 d':'strLmted to Barbara Jones as
per memorandum delivered by decedent to Executor,copy enclosed herewith.
See receipt attached.
Bedroom furniture distributed to Mildre~Jone~appraised at $50.00 as per
memorandum delivered by decederitto Executc·r.See receipt attached .
Other items shown on decedent's memorandum (except wedding ring to Deborah
Morrison)were all delivered by decedent during her lifetime.
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 statec in proportions:
1.Audit'costs and balance of inheritance taxes,if any.
2.Diamond wedding ring appraised at $25.0J to·Deborah Morrison in accordance
with decedent's memorandum.
3.Balance in equal shares to Kenneth C.Liggett,Mary L.Morrison,Helen
L.Scheib and Mildred L.Jones under Pa::agra.;>h Fourth of Codicil No.1
dated February 24,1956.The sum of $2,000'.)0 is to be "deducted from
Kenneth C•Liggett's share which wasadvancet:r to him from proceeds of
insurance policy referred to in decedent's Codicil No.3.Theremaining
share of Kenneth C.Liggett is to be paid in cash and daughters'shares
to include securities in kind.See elections filed herewith .
..
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly..__...._.~.~~_~~....._..doth depose and say
that the facts set forth in the foregoing petition are true
t A~d you petitioner wiB ever pray,etc.
to the best of._bJ~?.knowledge and 'belief.Sworn
_to and subscribed before -v
me thiS _4J~.t day~\,J1ar.Qh.~.1 7.2 0 !flr1~G',/T~~-4.-'..//:Jr~..01::.
'-~...,4 0 f4J ROBER':'G.!.t~T 0.,.(/~rv.·<r··~·····I··
Signature of Officer ~.:~~.
MA RET ItS,Notary Ale •••••••••.••••••••••••.....•.••..••.••••.....................................•......T'otl f Off'lcer A'c"'J"GTON co"P ,......
I ~0 ..._.~.ir';~'FibruaiY'2i~"iB"
·)fflce expl res .
•o._..o.,~..
No.354 of 1971
I'Estate of hJ,m~..~~;tqgg.t!-_ .
Deceased
Fiduciary....B9.eg.~~_..~.!•••Y.ig.9.~.t.t.,.._J.X:....,
Executor
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:pa rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
caGo.
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.
3.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.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
SHERMAN H.SIEGEL-1'"..ESQUIRE-......- --........Attorney-.
~2
'j"'.I't'~"r"1~'~r~1'rII&'4 .•~,.......Jl.
v72 !'fAR 29 Pt'!j 50
F(USSLLL i:;'I:i~{ii40
nEGISTEH OF VliLLS
WASHINGTON CO .•PII.
SHERMAN H.SIEGEL
ATTORNE."AT LAW
WASHINGTON,PEN"'SYLVAtJIA
WASHINGTON TRUST aUILDINCi
IN THE ::>RPHANS'C'OURT OF WASHINGTON CDUNTY,PENNSYLVANlA
IN RE:
ESTATE OF
To
ALMA C.LIGGETT,deceased
Mrs.Mildred L.Jones
R.D.#3
Washington,Penna.
)
)
)
)
NO.354 71OF19 ,A.A.
NOTICE OF FILING ACCOUNT AND AUDIT
PLEASE:TAKE NOTICE that the Acccunt of Robert G.Liggett,Jr.,
Executor of the above capticned Estate,has been filed in the
Office oj·the Register of Wills of Wash:.ngton County,Pa.,at the above
Number.and that the same will be called fer audit before the Orphans'
Court at Washington,Pa.,at the 'Session cf said Court beginning Thursday,
March 23,1972 at 10:00 0 'clock A.M.,at which time and place
you may appear and be heard.if you so desire.
Dated at.Washington.Pa••
March 8,·1972.
SHERMAN H.SIEGEL,
Atto,rney for Accountant.
P.S.Copy of First and Final account e~closed herewith.
Notice of Audit and First and Final AccouIit.;trnailed March 8,1972:'
Robert G.Liggett,Jr.
Kenneth C.Liggett
Mary L.Morrison
P.O.Box 1528
Mrs.Helen L.Scheib'
3230 Strayer Road
Maumee,Ohio 43537
Mrs.Mildred L.Jones
C'..:::
fJ)<tLr~0 --.l CL2:-J :--0'rr;
'....F ",,",-;::"l_(,';1~z,;c:=_.1~_ZCL."'f-.i~(:~;
.;;...,
,..•.•i--r=l c'~?~~(•.""..~L~tl (.!)fJ):c0:::
(j)C"!J)oa:::=;W <t~
n.-c.::.::;:!'....Jr--,
~"""~'~_l'l
R.D.#1,Avella,Penna.
Box 611,Keystone Heights
Florida 32656
P.O.Box 1528
Kargsala,Uganda,East Africa
R.D.#3
Washington,Penna.15301
:.j
.~j
In tlft arnmt nf arnmmnn Jlrus nf lJas4ingtnn <!tnunty.
Jtnnsylnnnin.®rp4nns'arum 13ittisinn
ESTATE OF No.63-71-354
Alma C.Liggett
deceased
In the matter of the Firs t and Fine1
Account of Robert G.Liggett,Jr.
Executor
SCHEDULE OF DISTRIBUTION
r
$11,066.'5
109.64-
$11,176.19
11.$7,
$11,164.62Balance_
Balance per account._
Additional debit asked at audit
Ad.ditiona1 c redit asked a t a udit
ADJUDICATION AND DECREE
And now March "'I'19 72 ,this matter came on for hearing,
audit and distribution at this session and testimony taken;'and thereuJon,upon due consideration
thereof1tfel'6qJa~2efor distribution in :the hands of the Ac.co~ntant.is detern:i~ed t::>be$,.'4-.and the acccunt is according,y 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 pa:rt here'Jf,ur:'less exceptions hereto be flied
sec.reg.or an appeal be taken herefrom sec.leg.
Deduct Clerk's Costs &Receipt::i..s _
Attorney__---=S::;.lh:A:e~r!:..!ma=n~H::..L__,;S:::;,.i~e"-lg~ell'.ll _
Russell Marino,Agent,transfer inh.eritance
tax,
Barbara Jones Roupe specific bequest in kini of
Square Cut diamond ring,held in kind and dis-
tributed as suchat the appraised value,credit'
to bet aken by the accountant for item ed'tfaneed
prior to dis tribution by the Court,
30.00
225.00
$10,832.83
Mildred Jones,specific bequest of bedroom
furniture,held in kind and distribated as ~uch
at the appraised value,credit to be taken by
'the accountant for items advanced prior to dis-
tribution by the Court,
Deborah Morrison,specifie bequest in kind cf
Diamond Wedding Ring,.held in kind and distri-
buted as suchat the apprais ed value.f
$0.00
$10,78 2.83
~,
25.00
$10,757.83
Kenneth C.Liggett,son,bequest as set forth ;
in Codbi1 of February 24,1956,distributed
minus $2000.00 advanced prior to distrilntion b~,
the Court,'1189.45
$9,568.38
Mary ,L.Morrison,daughter,1/3 residue,
Helen L.Scheib,daughter,1/3 residue,
3189.46
3189.46 ii
r
."Y ...
.r
0 ~~
...
i
t :J r Z
ty
'n <.....P
0 :T
~......c (I)
=(I):J 3
t:Y 0
....
0 0
..................
M
iil'
~
...
t
...0
S'
........
:::
:T
..
(I)
~
&
rt.
S~
:
M~.~
.
,';
"..I •r .......--
,.
. r
'.
"
>J
I "
.,
.....
•.1
,.
)
•j'
)
•!'
..
,...
,,
r
,..
.....,
:!
,,
r'
:(~~.
';r
-------------------------------
Mildred L.Jones,daughter,1/3 residue,
NOTE:INCLUDED IN THE ABOVE residue for tis t:,i.
General Motors Cortporta.tion stock velue di
Lone Start Gas Co.stock valued at 7,29.38
lum.bia Gas System,Inc.at $1130.,(-;hel
tributed a:s such at the value as stown a
shares as set fortth in said residue she.r s.
No balance
102 shares
3;30 shares
ares Co-
and dis-
roportionate
.,.,
~
~.,
No._"~.........J'."...,.1 i,><i
L..,..,r:-J i~
Ri.J SSE U.til"Rj N0
HEG/STEP OF WILLSV/L\SHINi~TON CO.,PA.
.~
'-
....r...
<.
;
l 1~·'I..;
,i-.
..
...."f \.....ttj•
1.:;,..-
t••
L......,...
..'
~....--
".,.....
r
"ft'_
.,-......-.-.
'0:.~;>-
~L.
"..
....
"
,,
-,........~
In the matterof the
Account of
of Estate of
i\bjubitntinu nub mrtrrr
17 1 flf\t?InL,Ill..J Prj 3(11 5D
-.~~
Cl:os.'\'"
~a
,.--
IN THE COURT OF COMMON PLEAS OF WA~"HINGTON COUNTY,PENNA.
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
ALMA C.LIGGETT,
DECEASED
:NO.
)
RECEIPT
The undersigned hereby acknowledges to have
received of Robert G.biggett',Jr.,Executor of the Estate of
Alma C.Liggett,deceased,thediamonj ring bequeathed to me
by the said Alma C.Liggett,dece~se~.
WITNESS my hand,and sec';i1 this ~o ;i
April,1971.
day of
«,.
__.-"A)
J:f'~~~--'~
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
NO.
ALMA C.LIGGETT,
deceased
RE CE I P:T
The undersigned hereby acknowledges to have
received of Robert G.Liggett,Jr.,Executor of the Estate of
Alma C.Liggett,deceased,the bedroo~furniture bequeathed to
me by the said Alma C.Liggett,deceased.
WITNESS my hand and seal this is r:t day of
April,1971.
........f'-""V""..1__J ,:E I"-'-~-
::0 ....."..~J>fTJ .....,=r.:t-';~""'".(f).:?)c::
==~'!i1_....r._.(jJ
=-:1"--.:,1~"en (j)}~'T'''l,I ;
""''''':i'''--j i"Ti ("'...)....t....--.
r"~,r"t}1-"C,C r=;
y •.
-1 :7J ,'-.::J ~..,..•..~~....-~.-'04c..."'ji
~:=0 ""~.::::.'-""'1":0 ..i~,'-tA.lv_Z,u r-c'~J::.lo (t)
....-.
IN THE COURT or COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
(ORPHANS'COURT DIVI3ION)
AUTHORIZATION TO RETAIN
SECURITIES IN KIND
TO ROBERT G.LIGGETT:JR."Executor:,..
WE,THE UNDERSIGNED,being the residuary legatees
named in the Will of the above named decedent,do hereby request
you to retain in kind the securities '.in said est'ate which are
no~required to be liquidated for the puxposes of administration
so that same may be awarded to us in kine at the time of final
distribution in said estate.
~,
j
'.'..
l~._
;:a7 HI_
(
:
WJ:Rl'O}l 0'1'hOI'1')1;r~'UW!!ll'tJ:.
a{J.J:;~MY ?aI'l'Um~..aG-_...._'~..,-,...-.,....._._-~---~_....~._.._'~---...-
"
~.........----_.._~_......_.----'_.....~~-"""'-'"~...........,--.'.--~~
....."....,...,.
...'.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
NO.
ALMA C.LIGGETT,
DECEASED
AUTHORIZATION TO RETAIN
SECURITIES TN KIND
TO ROBERT J:;.LIGGETT,JR.,Executor:
WE,THE UNDERSIGNED,being the residuary legatees
named in the Will of the above named decedent,do hereby request
you to retain in kind the securities-in said estate which are
not required to be liquidated for the purposes of administration
so that same may be awarded to us in ,kind at the time 'of final
distribution in said estate.
,ror..'_.r
r""''''""'!•~
J'==t.~'m)
'"
IN THE COURT OF C01$fON Pf.lEAS OF ~lASHINGTON ,COUNTY,PENNSYLVANIA
(ORPHANS'COURT t!IVISION)
IN RE:)
:
ESTATE OF ).NO •,.,ALMA C.LIGGETT,)-•'.DECEASED )
AUTHORIZATION TO RE~IN
SECURITIES IN KIND
TO ROBERT G'.LIGGETT,JR.,Executor:
i
WE,THE UNDERSIGNED,bei~~the residuary legatees.
named in the Will'of,the above named decedent,do hereby request
you to retain in kind the securities in said estate which are
not required to be liquidated for the purposes of administration
so that same may be awarded to us in kind at the time of final
distribution in said estate.
"
(r'AT~T\;r:1.11..''''_,.1
{
,
\
~"·Tlf11'\·f t1 "IJ"",n...,irJ'~...,~.'0."'.1""'"'."I':t"~.-..._.,,J.,to.4/1..\..',,,:l#"......,u,.•"n.,•.L·.J.t\
{J~"':}l U!a'1I1J'!~'TJ')::r2 '
.....'......',-.......-..-.....-."!'--_..._.~.-_........-~
~'-'._---........---......--_.--...-..__...-_.:-,....--~_...--.._...._.._'"'-...-_....
,
........~.t--_'Il ~_-=--:~..J,~.,..-..~..-----,,-.--.................'--...-
...~rr<
~--.,j;'3 rv ';:...~,
J>f'll :;;f;1 """"'!"Jo!iW
if;G:'>C :::::r;f'~::c --,(/)~--(fJ (:')=t:J
Z --1 m ~""'j~,fTt .~i 1,I -"--i 7"(,.0
::)<:-CJ~'",-rl .,-0.,:')--:::r
0 :~."-'~r -u...JZ"'tJ r-0l>-en U"l
...--...--------------........-.........-...._.....-.........,.......
.'
--...-....::::.......:--~I---------------------------------_--.:..-f---'IN THE COUR~O.f ,C.oMJYI9~N PLEAS OF WASHINGTON COUNTY,.PEIDf •
•:.•,~-oil )t ;0RP.'HANS I COLlET DrvISION .~~,,,'
l~o.354 of 1971
Pl'j ?"49.'..;.
•1." ..).
(
."J
(
)
(
,..'72 APR '~
Estate of
Deceased.
INRE:.
IW SSE LL :i.'\it !i{0
·ALMA C.LIGGET1Q'&GISTER OF 1'/fLLS
WASHJN~TOrJ'CO ..PA.
"
HEARING 0):]"Al"TIIT .
BEFORE:.
.,",r
..'.,~.'...~t ...
.,'~
Thursday,March 23)1972,~at 10:00 A:M.,EST
The'Honorable P.VINCENT MARINO,JU':ige of the
said Court..
SHERMAN H.,SIEOEL,'Esq~',of Washington,Pa.,
repr~~enting..the Accourtant..
•,'.I
..,
..
;:
.III.2
2
IIIII
2
C..UZXUI00(~:..APPEARANCES:..I-.t>.
~.
!!!.Q
.J'<t·u
g TIME:".,
:I:~(II
the attorney is .Sherman H.Siegel,.Mr.Siege l?
Ltggett,deceased.The Executor i.s Robert G.Liggett,Jr.,and
,.
iii~THE COURT:
II:o..IIIII:
'..
~."oU
.J<t'~MR.SI'EGEL:.
ILo
..
,Number 354 of'1971J the estate of Alma C.
If the Court please" I have ,the necessary papers.
for the audit of this·account;I ask leav=,Your Honor,to file the
Audit Petition without ·t~e accounta:1tI s 3igna ture.He was in the
offic:e a~d sign~d papers and th;~'~gh'sc:rhe oversiglit he failed
,..,.
to sign the Audit Petition.I have s~nt o~t the original'to him and
we will ask ~~ave to supply the signed .Audit Petition:
THE COU.kT:Leave is granted to do so.Mr.Siegel,we hav
I .
..."2
MR.SIEGEL:
~.,
.'','.That As paid,Your Honor,I hav"ea receipt herE.'
for $6.55.If the Court please,in this estate the decedent left,·1 .
'a memorandum which was.enlro se.j with her Will,in which she
I •.,II'••
..."
directed the Executor,to distribute cer;:ain personal items'to
memorandum.The balanc~in thisestcte,Your Honor,IS awarde<
the distribution the son will geg $2,()OO,.~~ss than th~t~ree girls.
certain named parties.We have attach2d.a copy of the,memorandum
.'I ....;.,
to the Audit"papers.An~there is,c~;1"!e i:em yet to be distributed.,
And we ask-that the 'Court award rib:purs:uant to tlie decedent'~
Are all the chilcren 3ui juris?
.,
,Yes,Your Honor',and there'are no creditors,
"
.~.
to the'four child:ren.but ;~redit is t::>'be taken for $2;000 advancem nt..~..
to *•~.~'j,~~•
made by the'dec~dent'to 'her s~n au ring'her lifetime.So 'that in
MR.SIEGEL:
~ii:...UIQ
oJ<'~.-rHE COURT:
::l.,
"',l:;
C\I
::!z<>oJ>-(J)z
ZIII 'II.
"io.....1'
Z
:rUI<~•r
the .Court."
decedent',s es tate~.
•G.1
..)
....'.
'.,
ui~THE COURT:
0:oLIII
0:...,0:
::l
8
oJ~~THE COURT:
ILo ""
Is thereanyone dse in Cou rt in!:ete-sted in thi s
(NO ~ESPONSE ).
The audit of this account is marked 'closed by
'.( A UpIT CLOSED)
",
.:...
I'......t ~.......
.-"-.,,..
•l"-'
.,.
.~.
,~
.'
thereby certUt t~t tbe.~oeEedtn9Sand 'eVidence ~e '.
•..'.'..l ~:..."•I
•..,;.•r
contained fully and accurately tn.the notes,laker..byme on thehearlnq of
<I
,2 .G :__.'_.'".'.•II"
.~.the above cause,and .thatthts eoey 1s a cor:reet tr~n$cirtpt of the same."
~-.•..•~'.~;.I~t ~..~.
2IIIII.
..:t;
Itl-v:
C
' •...Icf •
t;s
,/
uiItIII1-'ItC,lL
J III
It
l-.!!;
Cu...<li
ii:lL()
J.
)
.....-
,.'.
"..
,,-
,.......
,.....
,,
J i-::~,
..-',l
..".
.'.I
.,,,J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
(ORPHANS'COURT DIVISION)
IN RE:
ESTATE OF
NO.63-71-354
ALMA C.LIGGETT,
DECEASED ),
PAY TRANS::RIP'I
IF,S
The undersigned h::rehy acknowledge to have 'received
of Robert G.Liggett,Jr.,Execu::or of the Estate of Alma C.
Liggett,.deceas'ed,payment in full,in accordance with Schedu'le
of Distribution dated March 29,1972.
RusseTl Marino,'Agent,
transfer inheritance tax $76.7
Russell Marino,Clerk,audit
costs
Barbara Jones Roupe,
_.specific bequest
Mildred Jone~;'s~ecific
bequest
'.
Deborah Morrison,specific
bequest
See Receipt attached to.
'Au.di t Petition225.JO
Barbara Jones Roupe
See receipt attached t~XK«OCXX
25 •(,0 R*~xtX~NX
Deborah Morrison
Kenneth C.Liggett,son,
bequest 1189.45 See receipt attached.
Ker:neth C.Llggett
J
Mary L.Morrison,
daughter,1/3re~idue 3189.45
Helen L.Scheib,daughter,
1/3 residue
Mildred L.Jone~,
daughter,1/3 re~idue
3189.46 .See receipt attached.
Helen L.Schelb
T
f
9k .".June 4.1 72
~~.~Robert G.Liggett,Jr.,Executor of the~~Il!...Estate of Alma C.Liggett,deceased
Diamond weading ring appraised at $25 .OO~----{7~Aj/
Diamond ring bequeathed to me by decedent ~~~suant to
Decree of Distribution_of the Orphans'Court Division of'
the Court of Common Pleas.of Washington county dated
March 29,1972,filed at No.63-71-354.
,-:
~,I.._'
.'~:;~\.
;'J •
Ie 25.00
*"'~SON-"ONIt5Co.....s.....___~_~._DEBORAI:I MORRISOL
9k-.--______~J.Y..unue~//.1 72...
~.~~Robert G.Liggett,Executor of the Estate
~~bf Alma C.Liggett,deceased,filed at
No.63-71-354 .46/-a-)
Three thousand one hundred ei ht nine and ~j/j/
--/00
1/3 residue in estate of Alma C:Li~gett per Decree of
Orphans'Court Division of the Court of Common Pleas of
Washington County dated March 29,1972~
------
~.,."~.~f'\~.~:t;ii1 ';:iY ~\>0-&>."•.-~::e ~?,~t:..I?r-r,f'"",JO"Z ~,<;)"l:i
-"",...,j .rr-,r~~~.«>"m r.---;;tJ •._-..J ",.ii'
·0 '
,~0 '\;;:J i\~3.::f~C)'""'0 ."'..'.....~~.........,::J:a ~(,.r.-:-c..v'1l!l r-Z;e..en C":;)",
-J::",~~,~\
I/)J ,.Apr.i.l ////J 727~~,.-"<...::.'____7~
~''/'Robert G.Liggett,Jr.,Executor of;'.~/2"-v,,Estate of Alma C.Liggett,deceased,'~n/Ht!.'filed at No.63 71 354
Eleven hundred eighty nine and 45/100--------~Ifj/
In full payment of Qilance of distributive s'fi~re in estate
of Alma C.Liggett pet Decree of Distribution of Orphans'
Court D1V.of Court of Common Pleas of Washi~gton County
dated March 29,1972.
.Ii1189.45
."'l'OM·"O..It.c:o.....s,....
I
-I
Form~RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF iPENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
C·)UNIY OF WASHINGTON
J
I~WORTANT:This return must be completed in detail and fil~d in duplicate,'with will attached,with the'
Register of Wills of the County where decedent reside.'!.;Retur'n is due within one year after
date of death,unless an extension is granted "Jy the Secretary of Revenue.(Sec.tion 703 of
the Inheritance and Estate T~x Act of 1961.)
State of pennsy:lV'ania }
County of Washington ..ss:
.............................Robert G Li.gg.e.tt..,.~Jr....
of the estate of the above-named decedent being dc.ly sworn,depose S'and say S
Eucotor
SHERMAN H.SIEGEL.ESQ'JIRE...215washingtofiTr"'1i:ft·..'Btd·q~··.....
Washington,Penns~lvanla
Decedent dJed M.c:l,.:r.:9.Q +..9.1 .
(Month)
Name and address of attorney or}
other authorized representative to ..
whom all correspondence should be
mailed.
(nay)
......19..(.Jli.....,{~~~~ving'a last will,copy of which is hereto attacned.}
Th h Executor d t'f '1'"h th if'"'d t t d thatassuceponenISamIIarWI.,e a aIrs 0"sal es a e an e property con-
(Ex"clltnr·Admini.trator)
stituting the assets thereof and their fair market value.
That at thetime of death there was no safe deposit box registered in dececent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's indivi<lIal name,with :--ight of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE D~?OSIT BO~RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX "N NAME JR NAMES OF HOLDERS TO DECEDENT
P1itt!=:hurah Nat;nn;:;,l R;:mk n 1m.::l ("T.;
~~
~.
That the contents of said safe deposi t box or bOXES are j temized under Schedules of this
return,with the exception of the following,for the rea~onE hereirafter set forth:
That Schedule A attached hereto and made part h~reof S3tS forth fully 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 parcei Itf real property at the date of death,giving
the amount still due at death,name of mortgagee,date,r~te of interest,and book and page or record
thereof.It also sets forth in the columns provided therE fore tie assessed valuation of each of said
parcels,the estimated market value thereof as of date of deAth ofdecedenl.
That Schedule B attached hereto and made part hereof sete forth ::'\tIl)'and in detail all personal
property wheresover situated owned by the decedent at the time of c.eath;all moneys left by the decedent
at the time of death,whether in decedent's immediate posse;sion,standing to decedent's credit in banks
of deposi t,savings banks,trust companies,or other insti tutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savin$s banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury celtifica~es or n:>tes and other evidence of in-
debtedness of the United States to the decedent;all oblig~tions,whethe~by statute or agreement they
are designated as tax free,of the United States,or any state,0:"politi::al subdivision thereof,or of
any foreign country,which are owned at the time of death;all wealing appLrel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,c€.rriages,automobiles,boats,.and any and all
other personal chattels of whatsoever kind or nature,left bi decedent,together wi th the fairly estimated
market value thereof;all bonds and mortgages held by dececent and of all claims due and owing decedent
at the time of death,and all promissory notes or other inetrumen~s in wrLting for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thp.reon,if any,giving the face
value and estimated fair market value thereof,and if such estima'~ed fair market value be less than the
face value,it sets forth briefly the reasons for such depleciati.m as to each item;all moneys payable
to the estate from life insurance policl'es carried by decec.ent;a:'l annuit3"and endowment contracts the
proceeds of which were payable upon the death of the deceder.t;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and Eccrued int~rest thereon to the date of dece-
dent's death and other investment securities owned by the d3cedent 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 liabilitie~of said ~o-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 co~y
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule•
.That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent!s death,the'nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
depedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also,
contains a statement showing which of the beneficiaries named in the decedent's Will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims oWing and Impaid 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","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
20thSubscribedandsworntobeforemethis ..
q::y;'=day Of~"D~:ir19.•.•?~ril~(.ii;,;;;;,t;;;.Ai;;;'i::A.~-'.K~._..I··;:·.~MARc ~~~.~..................R.D·ttt;;d·ii~.~:::::~··__-C·
WASH NG ON.WASHINGTON CO••PA..Av:e.rlar..·P.enr.l.sy~l.v:an;l,a ..
My C,omm i nExpires fe/1ruary 27,1916 (City or ToWn and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co~partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC-34 (1-84:.,
C.qMMONYiEAI.Ttl OF PEt~NSYI.VANIA
DEPitRTMENT OF REVENUE
BUREAU OF COUNTY COI.I.ECTIONS
TRANSFER INHERITANCE TAX
RES~DENT DECEpENT
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 "E".Property h"ld hy
the decedent as tenant in common with another or othersl s,ouldb~identified as to quantum of interest and
the estimated value should be that of the decedent's "nterest only.
The re~1 property located In the Cammo['lwealth of Pennsylvania should be
des.crlbed by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent taok title;If a farm state number of a-
cres;also statement of mortgage encum~rancesupon each parcel at decth
of decedent.Taxes,assessments,accrued Interest on mortgages,etc..are
to be listed on Schedule II Fit and must not be deducted from this schedule.
NON E
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this spoce)
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
NONE
ECC -3~
UOMMONWEALTH OF PENNSYLVAKIA
TRANSFER INHERITANCE TAX
R~SIDENT DECEDENT
SCHEDULE "n'
PERSONAL PROPE~TY
I~STRUCTIONS:This Schedule must disclose all tangible and iLtangib:-e personal property owned individually
by the decedent,at the time of his de_ath.Property'owned ty the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal proI=erty,-;;itled in the name of the decedent,but
payable at death to another or others,including but not linited 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 shculd be listed firEt (e.g jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boat~etc.)
Intangible personal property,~uch as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with aecrued interest or divide~ds,salaries or wages,insurance pay-
at·le to the estate or fiduciary in said \~Il.pacity,partnerEhip in~erests,interest in anyundistributed
estate of or income from any propert.y 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.
----.---------------.---------.r----~-----'"9"'"--------
Item
No.
ITEM
List and describe fully
UNIT
VM..UE
ESTIMATED
MARKET VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
2.
3.
4.
5.
6.
7.
8.
102 shares General Motors Corp.common stpck
@83.6875
30 shares Lone Star Gas Co.common
stock @24.3125
28 shares Columbia Gas Sy.stem,Inc.
common stock @40.375
2 shares George Washington Hoter Corp.
capital stock @5.00
Pittsburgh National Bank -balance
checking account
Blue Cross of Penna.-refund
Pittsburgh National Bank -balance Savings
Account
U.S.SeiiesE Savings Bonds:
3 $500.00 issued January,1947
3$50Q..00issued March,1949
8536.13
729.38
1130.50
10.00
31.32
2.85
9.77
4841.12
7 :21-,3~'
//3tJ.,.s-o
31,3?-
2,8,;
Cf,77
Lj.t L.jI,/1.-
9.Square Diamond ring 225.00 oD--
10.
11.
12.
Bedroom furniture
Diamond Wedding Ring
Proceeds from U.S.SeriesE Bond sent in
for redemption';before Decedent's death-
50.00'
25.00
830.60
,5"0.tlO
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
RCC-36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TR.ANSFERS
(1',1 Did decedent,within two years of death,make any transfer of an?material part of his estate,without
receiving a valuable and adequate consideration therefor'?(Ans'oer yes or no)No.
(2)Did decedent,within two years of death,transfer property fwm himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)--=N""o",-__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the tra::lSfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4;Did decedent,in his lifetime,make any transfer of property wi~hout receiving a valuable or adequate
eonsideration therefor which was to take effect in possession 0:"enj oyment 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)_
(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 val-u-a-b-l-e-an-d-adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)No
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)No
(6)If the answer to (5)(b)above is in the affirmative,state whe ther 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 en~oyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or whic1.c01l1d revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_~~~_
(9)If the answer to (8)above is in the affirmative,was the pc/WeI'to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the deeedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set fortI"below a description of the property
transferred,it's fair market value at date of death,dates of trEnsfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
NON E
MARKET VllLUE
(Estima ted)
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "e"in the
"As Reported"column on the last page of this return.NONE
RCC-3'7 (12-63)
'"Cvl\1MONWfS\LTII OF PE'NNSYYLANIA
TRANSF~R INHERITANCE TAX
RESIDENT DECEDENT '
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED I(If step-children or DA'ffi INTEREST OF(Etate f~ll names and addresses of all who illegitimate children DECEDENT i,OF BENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
R,)bert G.Liggett,Jr.Son Yes Specific Legacy"~~'~.....
_,.J.J •IT.J.,n.v<:;;.J..J.....,.....~.......I
Kennetn C.Ll.gge"C"C
~I"\V ~"l(,l'lt:>;('Tnf-c:--Yes 1/4 residue (less?lorida 32656 Son
advancement)
Mary L.Morrison ~_.-Vp!=:.',1/4 resinllP ,Kampa l.l.a ,-'
He.len L.::>cnel.D
")")')n c-!-........,.,..."0,.,.",.-::1
ftaumee.
-...43537 Daughter Yes 1/4 residueOhl.o
~
1'1.,.J..U.L.C:u .u.-,-
1/4RD#3.Washinqton Penna.Dauqhter Yes residue
,
,
I
I
I
h
D~ponent further says that all the above-named beneficiaries are living e.t this 1.ime except below:
NAME DATE OF DEA':'H RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Will
Administration !No.
P.Il THE
Year .
(Executor-Administrator
must complete "As
Reported"column #1.)
0 ~""0 ::0........Cb Cb0I\:>....e.-til ::s til
til til 0......::s ""0~Cb e.-........I\:>til 0x""0 't:lI\:>CbC'"........
~0 ~'t:l
~Cb....
til <'+
<'+'<I\:><'+Cb
..ALMA ..Co....LIGGE'l'.'l'..
Deceased
Late of.Independenc.e.Township..
County of·Washington
Commoll\\-ealth of Pennsylvania
REPORT AND APPRAISAL
'Vd "00 N01:JNIHSVM
ST1Ii1A.l n \1 J :('I C\:ill
(l~I~~~_;"!!~l~.g'i.:t;GEL,ESQ.~2~5~Wash~~g£~n Trust Bldg.
Washington,Pennsylvania
C/)
C~::::>::0
W r:J)C/)><
(')(')?"'?"'?"'q oj ~•
"*"*~"*"*"*
:t--'Z :1-':z -:0"\0 :0"\0 >:>1:>-l::$:>I:>-:::s til
:l\.J ro :l\.J :ro ::0:1-':1-'.Cb-."0 I-:.:.0-:0"\:0"\....<J :-...1 ~Cbc..-
0:'"·'"l"··~1 I
U.:i J .1'':::1
o££~iJ (;iJi1f'2/.J.:"In;._4
"*"*~"*"*"*
>'J:
t:J;;.-<':!'.o....-3:;r.c...
~
~.,-
J,j
-'
ReG-38 -
'f ••.,.
COMMONWEALTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRlTCTIONS:This schedule must d.isclose all property,real and p~rsonal,owned by the decedent jointly
wi th another or oLhers,including intangibles,standing in the r:ame 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 ve~titure,but do not include entireties
OF 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 !
of Record of Instrument,where Real Estate.I
NON E
Unit
Value
percentage
ShaFe
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.NONE
R :C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF ~EVENUE
BUREAU OF COUNTY C()llECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISE ..fENT
ROBERT G.LIGGETT,JR.
IN YOUR REPLY PLEA8E
REFER TO
38-158-2
. J
In RE:Estate of ..:.:A::.::L~~'~fA=-=C::..:.~L::.:::~G~G:.::E~T!:..:!T~_
___---:.:';v.~A=.S.:.:H:.=I.:.:N_=G..::T_=O.:.:N:...._County -Ii'He No.63-71 -354
Dear Mr.Liggett,
You are hereby notified that.~h~h--1~o~r~1~·g~i~n~a~1~~~~~~~__
appraiseme-nt in the estate of ALMA.LIGGETT
hc.s been :'iled in the office of the Register-of Wills q:tvASHINGtON
County on February 3 ,19-.L2 Said c-ppraisement reflects'the
following valuations:
Re al Est ate ~~~~..........."..---.-=-=,..-=~__
Personal property __~~1~6~,~4~.2~1~.~6~7~~__
Transfers --:"....,---,,......-,_
Total ---::!:1~6~,.:J4:..!:2!.o!=l.......!I.6u.7---
As to such tax that is paid within three ~onths-from date of
death,a fiv~(5%)percent discount is allOwable.~s to any tax that
remains w:pa.i.d after one year from date of death,i:lterest at the rate
of six (e~)percent per annum is charged.
An~party in interest who is aggri~ved by an appraisement may
appeal there=rom as provided by law.
Date ;i'_e_b_r_u_a_r-,Y,,-_3~,_1_9_7_.2 _
DATE OF DEATH:March 19,1971
N::)te:This is 'not a bill.
Title APPRAISER I
.."
RCC-3B (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE nx
RESIDENT DECEDENT
SUMMARY
E;.tate of LIGGETT
(Last Name)
ALMA
(First Name)
C.
(lnitial)
DATE OF D~ATH---",3!"'=-""""l.,,L;9-=-7L..JIL..--FILENO.63-71-354
REPORT OF INHERITANCE TAX APP~AISER
I,.the undersigned d.lly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
?ennsylvania,do respectfllly report that I have appraised the real and personal plOperty as reported in the foregoing return at
",he values set forth oppos te each item in the last column to the right in Schedul,e~""A","B","C",and "E".
INHERITANCE liAX APPRAISER
February 3,1972Dated:______-....L.--c:..z..--:::.::...=-=_
REPORT OF THE REGISTE~OF WILLS
I,the undersigned ddy elected Register of Wills in and for County,Pennsylvania,do respec".-
fllly report that I have allcwed deductions in the amounts claimed by deponent,ex~ept as to those items where a greater or
l~sser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
a'llowed as a deduction.
['ated:_
REGISTER OF WILLS
VALUE AS REAPPRAISED
$-------+--
NONE
16 421 67
$
16.421 67
1 h L1?l F.7
NONE
16.421 67
VALUE AS REPORTED VALLE AS APPRAISED
$--=-:-,..-----l--
C~EAR VALUE OF ESTATE
INVENTORY
Real Property (Schedule A)
Personal Property (Schedul~B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
Valuation of life estates or
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
--1=
COMPUTATION OF TAX
$
t=
$
$
C
$
$-------+---
$--------+---
$----------l--
$-------+--
$-------+---
$========
$=====
$------
2%
~
10%
15%
*
___----ll_
TOTAL TAX BALANCE :-----~~PAID $...JC
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%fro:n_____to _
AM')UNT OF ESTATE TAX ASSESSED $--~---I
Est3te tax paid $--1
BALANCE.DUE
Adc interest at rate of 6%from
------Ito-----
Less tax previously paid
BALANCE
Le:;s 5%of tax if paid within
3 months after death
TOTAL TAX
FOR USE OF REGISTER ONLY
Tax on $----------il---
Tax on $----------+--
Tax on $----------+--
Tax on $----------il---Tax on $--+__
Exemptions========~=To:al Estate ~-_
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Wh,ere subsequent adjustments are made to the above computation of tax by th::Register of Wills,for proper reason,
same should be noted below,with short explanation.
.,
Will IN o.Administration
IN THE
Year
------------------------------------------
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ALMA C.LIGGETT
Deceased
Late of
County of
.INP~PEN9D:ENc;~J'WP~..
\vASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,:.
(f
Fun~'
.1.;..---.........DEPAR.TMENT OF REVENUE
.'BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
....
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE f..~1?.r.JJ..~y 3...,l.Q.7.7..
COUNTY Jt.A$.HJ.NGT..Q.N .
FILE NO,§..~.:..?..~.':.~.?.~.
Whereas..A~MA G..~~IG.Q~.T.r.late of :I;~1J>..~p..~.NP..~.NG.~J.WP.·..~.
th C t f \vASHINGTON Conmonwe lth f P lvania h vi d'dIneounyo............................................................................................................................................a 0 ennsy •:l ng I:!on
the ................................l~.t..h..............................................day of ..........N~.:r.~.4...............................................19.....7.1.seized and possessec of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,DOMINIC R.DeMARIA 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 an annuities and life estates growing out of said estate,hereby file the following appraiserr.ent:
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 express;.Y reserves the right to appraise and assess tr2.nsferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit Appra ~ementDescriptionofAnetValuesMadeforInheritanceTaxPJrpoles
$
PERSNAL:
SEE COpy OF SCHEDULE:"Btl ATTACHED TO APPRAISEMENT 1 h A,';:l F..'7
\
I
/
,
I
!
fonn~;Y~~hbJ~:::~~w<>rn~c<o~la~.~~o~e~~~~~~":;~e=e~~is=":=~~c~i
..s.ppraiser
..........................................................................,-..........................................,................................
..........................k\-?.?:~~~~~~~...~~...~t.~~et ).........................••••••11'Penna.
(Post Office)
W'ASHINO:TQN...County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ALMA C.'LIGGETT
Deceased.
Late of
......I.NDE.PE.ND..E..NG~T..WP...~.
Date of Death,~:::.~~::.?.~....
Appraisemel!t Docket Vol.,3.8...
Page,15.S.",..2 No 6..3.~.7.1.~.3.5.4 .
Filed in Register's Office,¥..~.?~},19 ?~
A'nDunt of tax due,$.;.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appraisement,.
Appeal f,.o111.Appraisement,.
Entered and charged,,.
.,;,
~,
~,
III
RCC-72 (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONS=NT
TO TRANSFER SECURITIE~
REGISTERED 1N THE NAME
OF A RESIDENT DECEDENT
J
liar.21,1972DATEAPPLICATION(MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for c alsent to the t"ansfer of the-followilg securities of a Pennsylvania
Corporation or a National Banking Associalion located in Pennsylvania:
(a)2 (b)G(~Qrqe ~;ashinqton Hotel CorooraH on (c)cap!tal stock
(NOTE:In describing securities enter in (a),ab (Ne,either the number of shares of stock or the face cmount of
registered bonds,in (Il),the name of the issuing company ard in (c)the dass of :stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED ON 2/25/53 ,and having a TOTAL MARKET VAILUE OF $.....:l"'-',O::....l.~O'--"O'------_
Alina C.Liggett ,on March 19,1971
(Name of Decedent)(Date of death)
.'\vell.a Washington Penna.
(Post OHice)(:ounty)(State)(Street and Number)
(Date)
as of the date of death of the decedent,~-=-_
The securities are registered as follows:_~;~lnwlaa~C~.~L~~~g~9~eut~t~~__~~
(Name or n]mes in which certificate..are registered)
~x~mR)x:.:X=-__.:::R::::o:.::b:..::e:..::.r:....:t=--.::G::..:.~L::..:i:...;g;L;g2..:e=-t=..t=-.!..,_J=..·=..r..::..,_~R~.~D:""='---!!*c..:=l::..J'L...=.A.~V~t~~l~l~a:!!:..L.'.....:P=--e~n=n~a~._~__
EXECUTOR)(Name)(Add"ess)
NAME OF APPliCANT Robert G.Liggett,Jr.
COUNTY FILE NUMBER 354 of 1971ADDRESS OF APPLICANT R.D.#1,Ave]1a"Penna.
BUREAU FILE NUMBER SIGNATURE OF APPLICANT r!I~.xf~~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTIOH OF THIS AFPLlCAnON,IT WILL NOi«E~.
CONSIDERED COMPLETE AND WILL BE RETURNEe TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE Maj!.22,1972
I hereby consent to the transfer of the above securities now registered in t~e name of the af~resaid
Decedent and waive the filing of a certificate certifying to the payment of ,he transfer inheritance tax to which
-he property of said Decedent is made subject pursuant-to the Jrovisions ot the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amende-d.This is elso in a:cordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates on y in reference to the estate of the
cbove-named Decedent.
by
Si gned f r t e Secretary of Revenue
~2?7~
(Si.g,ature)F:us,sell Marino:
neglate~of ld.lls
(Title)County)
~-----------------------_._-----
.\,.
(SiC;Dc,turo)---------------------'
8 1 }:v D'1-~;1~"1 +,C'p ti,C'~'_T.~_~J-.p,;t:hh::.tbe
tjf"P r:r",~,nr-i;,~"'1,,:1 "p"C'"1':'1 'jJ:'l1Lsyl-
v0:li8 ~.T,l"I"-~·~~C""r·r ;,-y ,".".~.~1,.,'.'f~7 h9 6-118
on tre 1,---0>;"~'"-,"C';';;-irp "jsted
herOCJ:l fer'",':<r''1,~to --:ttnsfer
I am t~e ~~+~rn~y ~~,}for ths es-
tate>~,r 1;11('i~',l:~,'::cr,:"r~'5Tn en the
i~~;1~~
:q.l(DatS)
Form RC ColO !.>3 --1J --%'1 DEDUCTIONS ALILOWED IN Jc
..c •
THE SUM OF ............$7.~.Y..l,.r:.f'.....~OFFICE OF THE STATEMENT :OF DEBTS.~REGISTER OF WIl.LS
WASHINGTON AND DEDUCTIONS ,t m.OVEO ~"1,::?:r::t':-:OF COUNTY
AND AGENT OF THE COMMONWIiALTH M.A.A JJJ \J
Register of Wills,Ag~,
ESTATE OF ALMA C.LIGGETT LATE :JF Indepe:ldence Township
DATE OF FILING;APPRAISEMENT JAT&:OF DEATH]March 19,1971
I
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH~"
1 9 7 1 iApr.23 Herdls Drugs Invalid bed rental 25 00
I .....T.i .I-"11cr Rn nn
I
MrlV ??li'1 nvn T,pi./.Rnr:tR',po lhRC;7t;-iJl111P lh Oh!=:1 .Puhli !=:hi110 Co Adt7t "I pt-f-pTS lLl nn
I
?q Mrll,..nlm T.Mnr(Jrl11 ("'n 'I"f1rp~'-'lQ71 p~,..;c:.P,...nn t-~v ~~1
,
25 Robert G.Liqqett Jr..Account due"40'00
T·1 ••,)t::.'7','-1-r",....T •"',.,.,...-1-.,.........,..,,t::.flfl
'..l,...,
......,..r-T.i ,Tr F'~mil'T "".,....'",~nfl nfl
1 9 7 2....'"')fl ~..u ~.;,..,~,.."'l<'c:orr',"0'1<',_'h..__oF,..........J '"1971
~.~~......~-~l"U:l.L •J.I..l',C':;j.U.L.!..........V;;::l ...;;::1·.,.,.c..J.uu
Apr.2 Washington Co.Reps.Advt.letters 14.00 39 00
.i
Sherman H.Siegel,Esq.Counsel fees 837 50
Robert G.Ligg.ett,Jr.Executor's commission 837 50
iMargaretBails witness to Will &Notary 10 00
Russell Marino,Reg.'Piling Inventory &Account 20 50
Total 5111 88
(}"AAA'1-(f/I AVA ~J I""'~d ~IJ Cltl-~
,
-
I II
I
COMMONWEALTH OF PENNSYLVANIA
WASHINGTON ~88:
COUNTY OF
I,ROBt:R'l'G....,uR •
HERESY CERTIFY,THAT.TO THE BEaT OF
MY KNOWL!!:DGE AND BELIEF,TH!!:FOREGOING IS A JUST AND TRU E srATEMENT OF DE.TS,FUNERAL EXPENSES AND EXPENSU OJ'
ADMINISTRATION SUBMITTED TO THE ESTATE OF ALMA C.LIGGETT DECEASED,AS DEDUCTIONS FOR
INHERiTANCE TAX PURPOSES.rflrIJ:Lel~<(L.5.)
SWORN AND SUBSCRIBED BEFORE ME THIS 20th DAY Of"
"'""",T~1111 ~rv /""""\1.8~Y Yl ~tl.A.0-'-{~A ..r?,~GARE~AILS,Notary p;;c
WASHINGTON,WASHINGTON cO..Pmt
My Commission Expires February 2J~
'.
.--
.."~q~-...J~c:~J rv:t>Pl ::.uen(;)c:C_r"""'·"'·~:c en ::n-en (f):?£::
Z -;rr1,"rn ,,,,-,,.~,)l""·~-j :;D ~.J"
(;)r"""'"'c·.~)
Z "T!:~:'-001~I·._.."".-"0 oc;i:::-,".J.l
I tAJ
U r-...c
:Do-(f)C)("v
.'lin tbr ®rpQuns ll <!tuurt ~f lIuslrtngtnn muunt!}
IN THE MATTER OF THE AUDJT OF ACCOUNT
In re Estate oL L.iggattJ .Alro~.J~Jl _No.9.~.7.k~~~..,~§]..~]X Term,19.!.~',AA
...~~ert ..~Jl ••~;i,gg,e:t;;:t;;..!T-r,.a ~:r.,_.~~~~~~..~.~.J~~~g~J.t ..~:t;;.~_'!.
;\ffidov'it
Date of death..~~9.~.J~,..)~!l .Date of filing Inventory Appraiserrent ~~.~~~.ry ~.~L.~.~.??_.__.._
AiiiQggR;ieRot
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
ITE M
1972 ....
Valuation
30 sh Lone :£tar Gas
28 sh Co]ambia Gas'
@ 27 ..00 810.00
91:1,50
,
,
,.
.
Inventory Assessment 120/0 Assessment Tax at I 100/0 CollectionYearValuation %61)Jnterest Total ClaimAppraisementReturnedPenalty4MillsPenalty50J.se.
19 72 1725 ~1725 6 ..·go ~?i5 6,.55--------...---_.-
19 A~
19 ~")
19 /I~./~~/
19 )djJ'J /'
19 'J"/,
Please make check payable to Washington County Personal Property Dept./!TCtrA.0'"M Po-hh
I '-..::7
I'
The foregoing is a statement of all items taxable as they appear lin the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Prop:!rty Tax on said Estate.
..1.O.th.day of..~rQb.__19 7.?.A.V.CAPANO,Solicitor
"-<'---I
'---II
.-Ji
1~
No.6.3.,..7.1-...354,..1s.t..Qtr...Tp.rm,19..72.._....,AA
In re Audit of Account in Estate of
............Ligge:tt~..Alma C .
AUDIT
Jrarripr for Appraranrr
FOR
WA~HII'lGTOI\l COUI-.lTY
PERSONAL PROPERTY TAX
A.V.CAPANO,
Solicitor
~9
\_1
y
1958.
this Codicil Ho.3 to my Last "\'fill and TestaTJent,set my M:rKl and seal this
Ithereto:
I
LIG}ETT,
0:--1-.>--.'•
~r;;"~,"..·'!""r~,<
"~,
t'.'
~-'./'I i/O -. .
",,~,It I j I ..(({'/Ln·j r.!·/I~",LV l-'(.'C{---,//,~_.t'~''-"'~---':lrITHESSl
l
_'-IJ~",)_l~C'\~(~'~r-L-(.J..:li-lo.Io.{.....;t~-::.~J~';;";·~;.l-'~b:"';;'",,~='~~7-J~__.Nrr::'::'~si
CODICIL ~m.J
j ..":',..
,.,"
."~,.+.c
us,who have herelUlto suh::cribcd om'n3T:1es a'":.her request,as rritnesses
in the presence of the said Tc,st.3.tri~:and of eacho":.her.
as and for Codicil Ho.3 to her L.'1.st ':Till and Testmnerrt,in the presence of
the 23rd day\of June,1964.
m WITl:rES3 WiJE?.EOF,I,AU.;''\.C.LI)}ZTT,the Testatri.."C,r..ave to
Sif.J1cd,sealed,published .:\TId
to the L0\7er Buffalo Presbyterian Church.
In all other respects,I hereby ratify an:l confirm nv said)Will
dated February 5,1954,and Codicils dated February 24,1956 and July 18,
.I hereby revoke the THTIm Para~;>h of my Codicil dated February
24,1956 \1herein I bequeathed the sum of One Thousand Dollars (01,000.00)
I,A!1i~C.LIGGBl'T,do hereb~T make this as and for Codicil No.3
to my Last 7Jill and Testa.t1ent dated February 5,1954,and Codicils dated
February 24,1956 and July 18,1958 •
I
.00 1
8,5 36.13
12938
1,13050
10.00
3132
2.85
917
L~,341.12
225.00
50]0
25.00
830.60
16,1~21.67 S
16,421.67 T
t._
IN \:'lITNESS l','HE'lEOF,I,AU1A C.LIGGErT,the Testatrh:,have tc
-I
. I
i
I
(SEAL)
Wi1mess.
YTitness
Inasmuch as I am about to give to rt!'f son,Kenneth 'C.Ligge:.t,
In all other respects,I herebJr ratify and confirm my said
I,ALMA C.LIGGETT,do hereby make this as and for Codicil No.2
2.
1.
this Codicil No.2 to my Last Will and Teetament,.set my hand and seal ttis
the 18th day of July,1958.
the funds on deposit 1vith the Equitable Life Assurance Society of the United
thereto in the presence of the said testatrix and of each other.
as and for Codicil No.2 to her Last Will.and Testament,in the presence of.
states,I now revoke Item 3 of my said Will dated February 5,1954.
us,who have hereunto subscribed our names at her request,as wit~esses
Signed,sealed,published and declared by the above-named AI;.1A C.LFiGET':',
Will dated February 5,1954,and Codicil dated February 24,1956.
COD I C I L NO.2
11
II
II to my Last Will and Testament dated Februa:-y 5,1954.
I
I
I
IIIiii
IiIIIi
Ii
I
I
!I
Ii
Ii
I:i!
i!I',I
Ii
I!
I:
:1
II
!II'ilI,,IIl
II
Ii
IIIIII
I
ii
!
\I
I
·1
!I
I i
!i '
L I!
r!:1
"
\
with my Will,to be ghen to others as indicated in said memo.
time of ~death,except such items as I bave indicated in memo.enclosedl,
1;::\}~;i':~:;f:!·;:·:'~;f~~,~""",,,.';,.c:~;~;:~:~:r~!i;~:;;::~'~~"ll~:":i:~t;;;:iii!"'.:C:::i:::i:;i:~~::~i~ilii~ili;:':ii'l::j;:~ii~:L":;l?l~bi;S~G~~fl~]}~ilip,
';,,~I
con I C I L
I,ALMA C.LIGGSTl',do hereby mc.ke "this as and for a codicU to
my Last Will and Testament dated February 5,1954.
fIRST:I revoke Item 2 of my sa:.d Will absolutely,havin5 made
disposition of same during TIfY'lifetime.
S~CONJ):I revoke Item 4 of rrry 3aid Will and in lieu thereof
direct that ,the following Item be subs~1tuted:
il ITEM 4.I will and bequeath unto Robert G.L1gge~t I
II Jr.,all items of household.goo-is and personal effects that I may cwn at thedJ'
IIIII
(a)•Unto Kenneth C.Liggett,such amount which,in addition to
~~I revoke Item 5 of ~J said Will,~~d in lieu thereof
THIRD:I hereby add to my sait Will,the following pro""ision:
---Presbyterian.-
and bequeath WltO .the tower Buffalo;Church the sum of One T:10us~c.
!II
I:
I!
"il I give
11
::Dollsrs,rree and clear of inhe~itance and succession taxes.I:IJ!IIIIi di..ect that the 1'ollowing item be substit.l'ted:
II ITEM 5:Al~the rest,residue and renainde-:-
IIi!of my estate,I give,devise and bequeath as follows:
i lIiII .ilII the legacy bequeathed to him in Item 3 of my said Will,will equ.a:.ize his
d share in my estate with that of each of rry three daughters hereinll'ter f"a."Ded 9
(b)Unto my three daughters,Mary L.Morrison,HelcnL.Scheib
and Testament,set my hand and seal this the 24th
In all other respects I ratii"'.f and confina my said Willo
::am Milared L.Jones,in equal shares,t:'1e balance remaining in said residue.I;
II
i IN lVI'1~S~~_l'T~~,~~O_F,I,_AU_lA ~~".!-!QGEp,the Testatrtx,have lio
I.j ~his Codicil ~o my Last Will
111 day ~f February,1956.
"
f',i
;1~;!:c:
Ii;
'"L;;!:~'~'
j n;~e~£g ,.(SEAL)I l~'
Signed,s ealed,publish~d and declared by the abo'J'e-naTJled ..\lilA l:.LIGCETT,t~".1 ').,as an!'l for he::"Codicil to her Last Will andiTestarnent,in the pr:?sence of r~:
I,'us,who have hereunto subscribed our nao..,e.:l at.her re4.uest,~,s.wi.~nesse.the",t~ti'.';,
I in the presence of the said testatrix a'Jf of each other;L.,..~,I flkvviM.A»Al·l.Ulffl Vlit,.,ss ;a~
I '-2 i?u .~,.2 ~!~/.c L,flH1.CI witnsss'l
i~~~'.t-i;';~"~~~!
,.',~.t",:.,..
,I
.~
h '..
,.;4}-.~.
!
u:lderstand-
1
T3stament,:
II
IIdirectmyExecutorhereinafternamedtoITEM,1.__0'.""...._
hereby revoking any will or wills by me at any time heretofo,l"e
i08,do hereby m~ke and pUblish th~s my last Will and
made.
I,!.~~c.LIGG~,!!,of Independe~ce Township,Washineton
County,Pennsylvania,being of sound mind,memory and
IT~~~~I will,devise and bequeath unto my son,
Robert G.'Liggett Jr.,my undivid0d one-half interest 1n th3
farm situate in Independence Township,Washington Cour-ty,
LAST WILL AND TE~AMENT
pay all of my just debts and fune.ral expenses as soon as con.-
venient after my decease.
. I
Pennsylvania,together with my undivided one-half interest in
the livestocl{and farm machinery thereon,.his heirs and e.s::lgns
forever,conditioned,however,upon the payment by th3 saia
I
j
,;
i
I
Ii,I'
I
I1
i'
Ii
II
Robert G.Ljggett Jr.,within two (2)years from the date of my
death,of the sum of One Thousand Dollars ($.1,000.00),with:>ut
interest,to each of my other children,namely,Kenneth C.
Ligg~tt,of Detroit,Michigan;Xary L.Morr'ison,of Clay:nr,ille,
Pennsylvania;Helen L.Scheib,cf Toledo,Ohio,and 1Uldre,d Lo
Jones,of Buffalo Village,Permsylvania.,and I hereby charge
my said real estate with said payments to be made by my saId so~.
Robert G.Liggett Jr.,his heir3 and a8s~gns.
ITEM 3.I give and beqpeath unto my son,Kenneth C.
Liggett,of Detroit,Michigan,any funds that I may have on
deposit wi th The Equitable Life Assurance Society of The United
States.In the event my son,r:enneth C.Liggett st:>uld pre-
decease me,then I give and bequeath saId funds unto his wife,
Mildred Liggett,1f living and not re-rnarried;if eaid Mildred
Liggett be not living or has r9-marrled,then I gb:e and
bequeath said funds in equal shares unto my two grClndch:Hdrp.l1,
.."'-"-,..,.--,._,
Flora Mae Biehl and Kenneth L.Liggett Jr.
a·ll.4a//~t2{l(1(7(tt/_(;,T·:rdJ ~.
rrj·~,.(.I
Tes~ament.
,l'"'",:\','..,·r
"
Page #2.
ITEM 4.I will and bequeath unto Robert G.L1Egett,Jr~,
IExecutorunderthismyLastWillandTestament,items (.f house-i
Iholdgoodsandpersonaleffectstobediatributeclbyhimas.I i
have given him instruction.
ITEM 50 All the rest,residue a nd remainder of my
estate I will,devise and bequeath unto three of my ch~ldre~,
LA~LX£I nominate,constitute and appoint my son,
Robert G.Liggett Jr.,Executor of this my Last Will and
to-wit,Mary L.Morrison,Helen L.Scheib and Mildred Lo Jones,
in equal shares,their heirs a~d assigns forever.
vsealthisthe5thdayofFebruary,..in the Year of Our ~ord,
One Thousand Nine Hundred and Fifty-Four,(1954).
1.!:!...W~TNE~~,!tISREOZ,I,ALr.":A.,~LI..Q~I the Te3 tatrix,
-have to this my Last Vlill and Testament,~et my hand a:ld
I
IIIIIqII
II:,II
IIIi'II,IIi
Ii
I',IIi
II
-..---:---....._/
I
-I
I,
"'>...,or ........,;....
,1~~rnfRv.)~!'·"··"'·~l~·rr~'~~-;~~~t;;:~'l""'".
l '
I
,I
IIIi
il
i
I
III
/1/:
!Ili'I
Signed"sealed,·published and declared b:y the above nalled
Alma C.Liggett,as and for her LE.st V',r~.ll and Testam~nt,in
the presence of us,who have hereunto subscribed our names at
her request as Witnesses thol~eto ~n the presellc0 of the sRid
tes~atrix,and of each o~her.
~..:::::.~~~::::::.:.K~··r:~().iryQ.....Witness
r&4f1l..e,CZ ~711.lJ.-(YrL)Wi t."le s ~
"i\ffibunit (@f 1£xerutnr (@r ~miui!ltrutnr
@ltatr of 'ruuayluattia l
<!Loun1y nf 1lIlIaa4iugtou Jaa:
Personally before me,the undersigned authori~y,a N.otary P.JJb~i.c in and for said
.County and State;appeared R9;Q~J;'.~g.!y..;.g:a~.~.~.l...~~.!'who,being duly
sworn according to law,deposes and says that he is the executor oJX~imrmD of the es-
tate of J\lma...c.•...J~ig.gett deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of .Alma...C.•....L.19.9~t:t ...,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures oppo,site
each item of real and personal estate in the foregoiLg 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 Exemtor XDb»klmtJlrotOOX
Sworn and subscribed before me this ~.9.~.~} .'7/c;"L"l'f G,iJ ~J--.J~~Of ..Janu8x:y.lr32····11 ...~j...7.l..~..aE·~~~~t~~~KiIK~m~C············..·
MA GA",...~.j~.
G ON co..PA.
WAStliNGTON,ASHI ry 27 197.11 ADDITIONAL INSTRUCTIO:r-;S
M CODlm~~"ExpIres us ,y 1.:An inventory must be filed within three months after appo:.ntment of personal representative.
2.A supplemental inventory must be filed within thirty days I)f discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRl-33,
Over $10,000,including Copy of Will;1 Origind and 3 Copi~s and 2 RCRl-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax ReturJ.
REFERENCE FOR AJDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.3.4844.2
~uurutory aub !\ppraiarmrut (if the goods oJnd chattels,rights and credits which
were of Alma..C IJiCJ9E!tt.late of Indepe.nden.ce T.o.w.n$.niP....
Washington County,Pa.,taken and made in c~nformity with the abov~affidavit.
I
?ERSONALTY:
102 shares General l-1otors Corp.common steck @83.6'375
30 shares Lone Star Gas Co.common stock @24.3l25
28 shares Columbia Gas System,Inc.common stock ~40.375
2 shares George Washinqton Hotel Corp.capital stock
@5.00
Pittsburgh National Bank -balance checking account
Pittsburgh National Bank -balance savings account
Blue Cross of Panna.-refund
u.S.Series E Savings Bonds:
3 $500.00 issued January,1947
J $500.00 issued March 1~49
Square Di~~ond ring
Bedroom furniture
Diamond Wedding ring
DOLLARS
8536
729
1130
10
31
9
2
4841
225
50
25
CENTS
13
38
50
00
32
77
85
12
00
00
00
Proceeds from U.S.Series E Bond sent in for redemption
before Decedent's death 830 60-----.:--,--
REALTY:
NONE
/
TOTAL 16421 67
':-"'"'If"l!r:~"nInventory'and !APlfraisement.,.;;....,..jl •
INlrH~1 !1f-S1;ATE OF.-Jh/'i (r.Pf~'3.....I r;
I 3D
.................ALM1\,")·c.~.T·b;r·G.GE.'I ..r·r···dec~ased
I \tJ-~)':1 L._LI ,~i 0;,t~J I l,1 0rJ'.","I.,i I~.
hEG!STEF;OF W'LL'
Filed J:~1.i..i.Mi.~.rO.N-.-o()'l9-..~.2 ..,-~A~
:
SHER~~N H.SIEGEL,ESQUIRE
215 Washington Trust Bldg.
Hashington,Pennsyl.vania
~-5