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HomeMy WebLinkAboutOC1971-0486 - ESTATE OF LAUTH"3 -7/-4f(, Affibauit (@f iExrrutnr (@r l\~minilitratnr i;tntr of Jrnn!Iylunnin.~BB: <!taunty of Bn!I~ingtnn \ P II b f h d . d h·'Notarv Public . d f 'dersonay e ore me,t .e un erslgne aut orlty,a J.In an or Sal County and State,appeared MA~.~.~.~§w.4l!p.who,being duly sworn according to law,deposes and says that she is the executor or administrator of the estate of .......APRXAN Yf.A :Y.\.Y.T..ff deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal.estate of Adx:.ia.n...Xt'La.\lth , 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 aeisubscribed before me thiS .......f~.;i...~:..:. day af···..····•····_~~··:·;l :..~=~...~(~~t6t~._.... 'J..;<·~---7J'./~~-e._T~.ADDITIONAL INSTRUCTIONS'.~~y~st1Ie'1iI(d7w"ft"hin three months afte~appointment of personal ~epresentative. 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 lInuentnrg anb .Appraisement of the goods and chattels,rights and credits which were of ·AJlRIAN W.lAUIH Jate of NQ;r..1;h §.1;;r.!i':P.!i':1J~:r..Q~.§.b.~p.. Washington County,Pa.,taken and made in conformity with the above affidavit. J. DOLLARS REALTY: That tract of land situate in North Strabane Township, Washington County,Pa.,known as R.D.#2,Box 350,Canonsburg,Pa. containing one (1)acre and dwelling.. For complete description see Deed Book 558,page 116~24,000 00 CENTS PERSONALTY: One (1)lot of household goods and furniture Okome Hunting &Fishing Club stock,8 shares TOTAL REALTY 24,000 00 1,03575 150 00 , u.S.SAVINGS BONDS,SERIES E: Date Serial No. 8/56 M 36 405 726 E 8/56 M 36 405 725 E 8/56 M 36 405 724E 8/56 M 36 405 727 E 7/42 L 13914691 E 5/42 Q 24773510 E 11/42 Q 97553963 E 1/43 Q 124611165 E 4/43 Q 181341194 E 7/43 Q 220868919 E Face amount $1,000.00 1,000.00 1,000.00 1,000.00 50.00 25.00 25.00 25•.00 25.00 25.00 Value $1,275.20 1,275.20 1,275.20 1,275.20 95.76 48,.74 47.88 47.04 47.04 46.22 TOTAL BONDS 5,433 48 TOTAL PERSONALTY TOTAL REALTY TOTAL ESTATE 6,619 23 24,000 00 30,619 23 /~'1 r (J-7/-tJgt Inventory and Appraisement IN THE ESTATE OF ..........~p.~.!~~~.!~Y.T.M.,p.~£~.~.~.~.g,.. Filed ,19 .. ...•"*T1 -...l r"'-i~..::E :;0 ::0 ,~....c.....!):>rn c ;.:..""(f)0(f)::e:ryl:z u:;en ,.......)':tl::;·····1 rn .-1'-"~:;rn r-....-....._"....:i ;rJ r o C~~~:::::>":;:::-q ;:=x0:E::n c;::) 0 __, r :z::"'0 ..:=-»U>-.J 9 , FRANK C.CARROLL,ESQUIREo/ll"33 West Beau Street .~ Washington.Pennsyl vania ~0'... ~. .) y-- •jl <I!ltmmnuUttalt4 nf 'tuusyluauia.~ Bas4iugtnu atnuuty.\.as: KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid on the 11 tho day of May A.D.19 71,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 Adrian W.Lauth late of North Strabane Township in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and Hadaleine Ward rixtheExecut<x in said Will and Testament named,having appeared before me and taken and subscribed the oath of office pr,escribed by law; Russell MarinoNOW,THEREFORE,I, grant these LETTERS TESTAMENTARY,unto the said Hadaleine Ward ,Register as aforesaid,do committing unto her the administration of all and singular the goods and chattels,rights and credits,which were of said deceased,and requiring her 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 inheritance taxes. IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said Office at Washington,this 11th. day of May in the year of our Lord one thousand nine hundred and seventy-one .' ,~~__.. Register ~---------.....",.-.,;......--...~,.., •,.• »tj ~::uH ~»=z ~ :E;+-t •l:n III (J)eltf;-l:J>~ c::::-l l.:n 1-3 III .-+"::r:0 ~ "TI a~a~+-t(t:: OMCll.VAINE,MURPHY,CARR~Ll.Be PHIr:~S.· •'.ATTORNEYS AT LAW J e "'-',xrnrmm_..~..._..._-_....._~._. LAST WILL AND TESTAMENT OF ADRIAN W.LAUTH .J, '.~.... STUART E.MURPHY ATTORNEY AT LAW WASHINGTON,PA. I,ADRIAN W.LAUTH,of North Strabane Township,Wash- ington County,Pennsylvania,being of sound and disposing mind, memory and understanding,do hereby make,publish and declare thi as and for my ):..ast Will and Testament,hereby revolting and m~lting 'void all other Wills,codicils or testamentary writings by me at any time heretofore made. FIRST:I direct that all my just debts and funeral ex penses be paid and discharged ·as soon as conveniently may be done after my decease. SECOND:I direct that all taxes of the kind and natur commonly known as death taxes,including inheritance,legacy, transfer,succession and estate taxes,State and Federal,be paid out of my gross estate after the dedu.ction of the expenses re-, ferred to in the preceding paragraph. THIRD:I give and bequeath Five Hundred ($500.00) Dollars to Mary Gehringer,her heirs and assigns. ~""OURTH:All the rest,residue and remainder of my estate,whether real or personal and wher~soever situate,I give, (.. dev~se and bequeath to Madaleine Ward o~Tampa,Florida,and in the·event.she predeceases me,then I give,devise and bequeath the said,res.t,l"esidue and remainder of my estate in equal share to Saint Coanice Roman Catholic Church of Knoxville~Pennsylvania .and Saint Patricks Roman Catholic Church of Canonsburg,Pennsyl- vania .. LASTLY,I nominate,constitute and appoint William J. Ehrhardt,Executor of this my Last Will and Testament,prOVided I am a citizen of the Commonwealth of Pennsylvania at the time of my decease,and in the event I am a citizen of the Sta~e of I Florida at the .date of my decease,then I nominate,constitute II .an~appoint Madalei~e Ward,Executrix of this my Last Will and ("'"~~-../..///-I-Jl . . 1,</Ui1'11..'~ZL+.L./>~.(SEAL)AdrJ.an •Laut , ."•••_.•-_.~-_••..••_••'._._.••••••••_••_~.,.~,•••_-.;~,•.,~I'''~_•••':';-.-.-•• II.!, I III..I ,I I f II! f [ I I I·III ---~--.J 1 ~--------_..........,., '\ II (.-J ; Testament,and hereby direct that my Executor shall serve without ". bond. IN WITNESS WHEREOF,.I,ADRIAN W.LAUTH,.the Testator, his Last Will and Testament,in the presence of us,who at his The foregoing instrument,consisting of.two pages,each bearing. the genuine signature of the Testator,was duly signed,'sealed,' published and declared by the above-named Testator,as and for have hereunto set my hand and seal to ment.thisq1~aYOf ~~ .' this my Last Will and Testa ,1970. iI ! \ I, It,'I I- 'I.,I' II,I \ STUART E.MURPHY ATTORNEY AT LAW WASHINOTON,PA. request,and in his presence,and in the Rresence of each other, .have hereunto subscribed our names as witnesses thereof. ., ." - 2 ..', I, r .\ I iI!Ii "I i !I I I I,I IiI ~---~ Residing a t':.-..;-.__~__~.--_...:___-.:.._.. i,'.•"ri')~~Z .i.:,"j -\«lji-~.iI (.;.....//{;V;?' /()/ /,Residing at 1"/ ,...- .\ ~~.~.'.~("."'.'.'".11'41:0',"A.I;~:~~y:::~':::"OA.i(),"..','.'__._.;J?I../~!.1..~C""".--....."._~'-_.....:..-,,---""',_--__.._.•..•.:-:~~..'.':::.~;~:..''.' ', 11 ..........,;.....:'!I 'I'..'.".'.. If ....'.".'\.J .'.".:."."<,.:(:,:..'.il!:;......'..'..I ...'......,:',11',..":.;....'..'.COD I C I L \......'"::::>:·:'s~'t~1 '...'.,';iii ..:..':............"..,,':::~."i '. ><"II ..,to!'. ..:-':-..'.k LAST WILL AND TESTAMENT OF ADRIAN W.LAUTH····.i. "",.\".r I::".<.i.:"," ,,'.',.:..~"..'.....'". ! '....'..,:'.,....::.'/',..,1 .'' .".I .",.:····1 I,ADRIANW.LAUTH,of North Strabane Township,Washington County,.:·r·';'.:,','11 Pennsylvania,having made my Last 11ill and Testament dated April 22,1970,.dol;' .."'::'>...:...:\,::.'>,'.,1 hereby make,publish and declare this to be a Codic~l to my said Last Wil~and i:::'. .":':"".:.;.,....:.'II Testa~ent.'i ,;,,'.'i',..'. ··}',i':'II William J .F;:~rd::e::::u::r~~:i::::i::l:a::~::::::::,I Ia::o:::e:PPoint I:. .::'..','....'.,1'1 I......."i .'._,.',':.."Madaleine Ward,Executrix of my said Last Will and Testament'with the same force,' ,.''>"..',,'II 'I··...".,.....;.':....II and effect as if she only had been originally named,Executrix thereunder.·i.·:'· ........'>,'I:.SECO:ND:I hereby ratify and confirm my said Last Will'and Testament'I:·:'.,.....'Ii I . '.""<:,::,::"::;)',II except in so tar as any part thereof is ,.evoked or modified hy this COdicil ,) '.":I ~:.:Ii IN WITNESS WlmRI::OF,I,ADRIAN W.LAUTH,,have to this,a Codicil to ",'..,"ji ,. ,._. i ,'.',.:..'..,',Ii .";.....'.I:my Last Will and Testament dated April 22,1970,subscribed my nam~and set ~y l'..:\.:<....>:<Ii .'..A./:.'-'1 '.'I: ..:~:;...~::,:''.:~>:::./"Ii.~a~th1S,.f/6::.day of...:.LlZt/C:'' 'in the'year one'thousand nine.'.'1':. '.:..::.:.<::-....:~.:..:::1'1'hundred and,seventy-one.(1971).I.,: '.''.I .....:~/'-"./'(~,2-/1 /;,.2:;."''''J-~-I':'. .,':Ii A'~r~~':~/?J.:;:"2/ffi ,,.(<<;{uL4 /(SEALj '., .'..II ,"iIII !I'I '.....:':·11 The foregoing instrument,consisting of one page,bearing the genuine I'. ':.Ii 'li ....."Ii signature of the Testator,was duly signed,sealed,pU1:?li~hed and declared by ".'.:.1,li ·I .1 1;i the above-named Testator,as and for his Last.Will and Testament,in the :1 I.,~..II I '".•::presence of us,who at his request,and in \his presence,and in the presence of i ,1 I:I:each other,have hereunto subscribed our names as witnesses thereof. !:.o· j!j ",:.l: "II ..,.,1:-i:;1 !i '.ii I.:'-(.//'!!1 ~'"-~~~4--;~::;"-'~~-::;-t-;--;-:--,/Residing at'jl "'.0 ..,.! '1 II 0",,I '" 'Vd "00 N010;;IHSVh\ SI'llfA .J 0 iE1S1~)J d -......., ,J !1 l~''1 ""'I f'~L j ••i {'~ .: \.....l>_~ STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law,depose and say that the above account as stated is true and correct as ..she..dDes verily believe, Sworn and subscribed before me this .e2.~_. day of .__.__..___19.?_?::. ---------~~------ ~.~<~,~, ~~~,;]./ho/7 J Warshington County,ss: '"7lfttd.~_..fIt:~__.._..... Madaleine Ward I do certify that I have given legal notice 'to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court,as evidenced by proofs thereof filed to No..f.a3::::_7.2~t:::.l..._.... Witness my hand and official 'seal thiS..~...~_ .,__Q1Ij ;19_7~ ....--..1lL{Lllu~:---_.._.. Register of Wills ""'...,d0....::l 0 oj...,0 ...,CIS-=0 -='8~i ::l ::l0..""i ~p;.'r-I<,(])00...../J,~~,U,1 .d ""'0 CIS0...,0<11 i :J,_0 <11 :>I :."0 -j.)r-4G~...,.!<l ....Q)»....""(])0 Q)fI).;''j'J I;,\I ~,.r ~;i ~"';(])0 ""'$.I l:l/...,r-4::t:i ...I.dl~~1 ..,}",-=r-4 :>.-j.)l:l(])0 (])fI.l Q)01'>:0 ~:~'"'8 0 -\':l(])$.I ....~~i 0 ....ifl 0 ;:1 00~i P<$.I ...,Nri:1 0 CIS ...,t CIS l:l"~Oo!Eo<><.f\U1~cr'!f • f I ,-..,t-f(I ...,~0 <11 Q)i ~rtl }..,l I.ft '...,--=<11 .:.,-l:\,.i;~,_,.I.::l ri:1 CQ 0::ti Eo<$=i $.Ii t~E,G[S'TEi\OF V/llLS 0 ~lirnrn-j.)i 0 ""0 -j.)~:0 -=I;ri:1 ('j t3 ;:1,PAt «l oj fI) -i Clli Ui WASH\14GTOH CO.,~Q).,-l N I-l:&~Q):-=55 l:l $=.r.lfu l:l::i ><i :8 CIS ~\'Ii .;...,..., l:li ~I .~.~'"$.I M<'eli <I 'bi>rz..M $=,C- cD ~0 (])P::~I ...,.d:::...,~0 ~r-=~""C'--i Q0-=alZ<11 ,..... :~, ...,..".. ~..1 " ., J .,,j ...'I'"- "'-,\~\(., I ., .' l'"\t' il ...._.'" -.. \, ,~~'" -----------.~ /4 ," f ",., ~ The Accountant claims credits out of the said Estate as follows: PAYEE Russell Marino Howard A.Farnsworth Funeral Home F.N.Tetlow,M.D. West Penn Power Co. Martin Hallam,Auctioneer Loren Carl Agency Marie Guidos Michael J.Kirwan,Jr.et ux. Michael J.Kirwan,Jr.et ux. Frank C.Carroll Frank C.Carroll REMARKS Inheritance tax on account Funeral Expense Medical Expense Electric Bill -final Expenses on sale of personalty Real Estate Commission Acknowledgment on deed 5 months 1971 tax share on real estate l transfer taxes on real estate Attorney's fee Reimbursement of following costs advanced: AMOUNT $2,000.00 1,155.00 126.00 8.46 228.71 1,680.00 1.00 40.88 240.00 1,530.00 87.92 $21.00 3.00 14.00 14.00 2.50 3.00 16.00 6.00 4.00 4.42 Letters Short Certificates-3 Advertising Advertising Balance on letters Filing inventory Filing account Affidavits 1970 Income tax return copy Registered Mail (Bonds) Russell Marino Russell Marino Observer PUblishing Co. Washington County Reports Russell Marino Russell Marino Russell Marino Notary Public Internal Revenue Service Post Office,Wash.,Pa. Madaleine Ward Reimbursement for payment of debts of decedent and costs advanced as follows:87.25 1st Nat'l Bank of Tampa West Penn Power Co. West Penn Power Co. Bell Telephone Crossroads Electric Co. Shearer Heating Co. Noel Jones,Sec'y Redemption charge -Bonds April bill May bill May bill TV service &parts Bottled gas Okome Hunting &Fishing Lodge dues for 1971 1.34 6.51 5.37 24.62 21.42 12.99 15.00 TOTAL AMOUNT OF CREDITS CLAIMED $7,195.22 ,' The First and Final Account of MADALEINE WARD,Executrix of the Estate of Adrian W.Lauth,Deceased,late resident of North Strabane Township, Washington County,Pennsylvania. PER INVENTORY AND APPRAISEMENT Sale of real estate Appraised value $24,000.00 24,000.00 $30,619.23 NO GAIN Interest from sale of United States Savings Bonds, Series E,from date of death-May 7,1971 to date of redemption-12-7-71 Interest from Savings Account in First Federal Savings and Loan of Washington,Pa.deposited from proceeds of sale of real estate, Account No.1-7-29069,-to 1-12-72 137.08 178.03 Sale of household goods and furniture Appraised value $1,035.75 1,035.75 NO GAIN Sale of Okome Hunting &Fishing Club stock,8 shares $150.00 Appraised value 150.00 TOTAL AMOUNT OF ASSETS TOTAL AMOUNT OF CREDITS CLAIMED BALANCE DUE NO GAIN $30,934.34 7,195.22 $23,739.12 ~ ~ ftobserver -Reporter WASHINGTON,PENNSYLVAoNlA, PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of 16 May,1929, P.L.1784,as amended. Commonwealth of Pennsylvania,County of Washington,55:........•... Pe·rsonally appear·ed before me,a Notary Public in and for said County and State,Ri.~.b.~.rg ~.~c..Qw..~.~,who being duly s,worn according to law,deposes ,and says that he is the V.ice.~Pr.e.5.id.en.t of the Obs'erver Publishing Company,a Pienns.ylvania corporation,and its agent in this behalf;that the said Company is,the owner and publisher of the Observer-Reporter,succ'essor to The Washington Observer,established Septembe'r 18,1871,and The Washington Reporter,established August 15, 1808,a daily news:pap'e,r of general circulation,printed and published and having its place of busines's at Washington,Washington County,Pennsyl· vania,where it or its predecessors have been established and published cOl1tlnuous'1y for more than six months prior to the publica;tion of the notice hereto attached;that the pr.inted noticc c;-~.dvertisement hereto attached is a ,copy of an official advertisement,01 ~I..~;:JOtice,legal notice or legal advertis·ement,exactly as printed or publLhed '1 the Obslerver·Reporter in its regular editions on the following date o.I)ces;. ................................M.~.Y.~.~.t.??.~~.~~~~.~~.?..~.?..?..~. that neither tll'e affiant nor the Observer PUblishing Company is interested in the subject matter of s,aid notice or advertising and that all of the allega- tions'of this affidavit as to the time,place and characte·rof publication are true..fh;;~~i~. Sworn to and SUbS~~)efOre me this...l......day of..Jun.e....1.9.11. /#~'~~I~~~~~····· VJI\SHI;~GTON.\';ASHI;,GTaN COUNTY MY COMMISSION EXPIRES l,iAY 6,1972 t' ,' ,~,e Washington County Reports ' Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION \ E.Notices r 'the Register of WiHs 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 having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. • •• ••• ••• • • • • •••• In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON}SS. STATE OF PENNSYLVANIA Personally 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 officiaJI legal periodical for said Washington County,published weekly hav,ing its place of business at Washington,Washington County,Pennsylvania, and is acting as its agent in this behalf;that the said WASHINGTON COUNTY REPORTS.was established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or advertisement 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: .......~.y.?Q.•....:?.7..!.9..'!..!. ........J.me.3..,1.9.7.1 .. LAUTH,ADRIAN W ..Dec'd.I WLate .of North Strabane Townshipashlll!?ton County,Penna.' ExecutrIX:Madaleine Ward 913 EHlllsboro.Ave.,Tampa,Florida 33604'Attorney:Frank C.Carroll 33 WestBeauStreet,Washington,Fa.15301 that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the :~eg~~~s of this affidavit abSeftoOrilie_~~1dP~.~ Sworn to and subscribed ~~ .....~.!:~day of..:7!.':?:~..l ,19 ?~. ~,L~ JC;,[;';iirl[r.~C:'~~.Ir.NNA llotaiy PU0!!C,\I's~i;jngtcn,\V~c~ington Co~· M'I Comr;;issioil Expires July 1.1974 ·.J In the matter of the Audit of Account in ~1t t4~O!nurt nf C!Jnmmnu ®rp4uun~ Jl~un nf lIun4iugtnu'C!Jnuuty C!Juurt liuininu ,~:3-~/-+g~ Estate of_'_A=-D_R_I_A_N_W_-_L_A_U_T_H--=,f No.486 of 1971No._~~_ ~Deceased. TO THE AUDITING JUDGE: Enter__o_u_r appearance for ALINE EILER for claim against the above captioned estate in the amount of $555.50 with interest from March 4, 1968. Partner ROSENBERG &BLOOM By BL ____,day of -!-"19~ N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. \ ~.I No.486 of 1971 In re Audit of Account in EstaJte of ADRIAN W.LAUTH,DECEASED. AUDIT Jrttrripr fnr !\pprttrttUrr FOR ALINE EILER 1 .. ~."".......""'r-.i 1.1..1 --..-.: ,I c::> Lrl ~ ::r-C£: c..e Q::: -::J::--•.v...... C'-Jr-...... r.:;<i)-.oi ::..-J a..~--.1 '::;:0....-(..)--t._..:;~ .,0:::l- . J L.;.J rf:; 1-j;_~ ,~.J U)_ U)--.:c:::><.:.>(f) Q:U.J -e:::- c::.::.3: BLOOM,BLOOM,ROSENBERG &BLOOM I ~=~ ~2 ------l 1. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF: ADRIAN W.LAUTH,No.486 of 1971 DECEASED. APPEAL FROM THE REGISTER OF WILLS OF WASHINGTON COUNTY,PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF WASHINGTON TO:REGISTER OF WILLS OF WASHINGTON COUNTY,PENNSYLVANIA: The undersigned hereby appeals to the Orphans'Court Division of the Court of Common Pleas of Washington County, Pennsylvania from the decision of the Re,gister of Wills in the above estate,admitting to probate a certain writing dated May -ereon. 1,1971,as the Codicil to the Last Will and Testament of the said decedent,and granting L~ersjJ~.....?4.4.4... William J~rhardt William J.Ehrhardt,being duly sworn,doth depose and \ say that the above mentioned appeal is not intended for delay. Sworn and subscribed to before this ~)~day of ~I P<...~~~,1972. in the AND NOW,this .~\.day of ~~.•,1972,security :r..c;00 above appeal is fixed in the sum,of $.•....q9.~.. and approved. ~\AND NOW,this ••.••day of .•~~.,1972,Bond of Appellant,with sureties in the .£-l::lift-.Qf $ •.C:;Q.r!?:has been filed ,Co:, BOND FOR COSTS ON APPEAL FROM ORPHANS'COURT IN THE MATTER OF THE ESTATE No.486 of 1971 OF ADRIAN W.LAUTH,DECEASED. KNOW ALL MEN BY THESE PRESENTS,That we WILLIAM J. EHRHARDT /)J9 _t?A).,-'/J_and .~.Q...,..~•.••••.•••.••••••••••••••••• .................................are held and firmly bound unto ..,(~(9 ~T-.the Commonwealth of Pennsylvanla,in the sum of $.-d-.li'••f.~••••• lawful money to be paid said Commonwealth of Pennsylvania,its certain attorney or assigns;to which payment,well and truly to be made,we bind ourselves and each of us,our heirs,executors and administrators,jointly and severally,firmly by these presents. t?rSealedwithourseals,and dated the .2..._.day of March,in the year of our Lond one thousand nine hundred and seventy-two. WHEREAS,we have appealed from the final decree of the Orphans'Court for the County of washington,made on the ••••.••• day of March,1972. NOW THE CONDITION OF THE ABOVE OBLIGATION IS SUCH, That if the said William J.Ehrhardt shall prosecute appeal with effect,andl??y all costs and damages awarded by the appellate court or legally chargeable against William J. Eh~hardt,then the above obligation to be void,or else to remain in full force and virtue. SEALED AND DELIVERED IN THE ~~~:1!.~. •......•.....••.~..•••.•••(SEAL) Surety I ".- Estate of , , " ,. late of ..................,Deceased }No•..of 19,.... KNOW ALL MEN BY THESE PRESENTS, That we,,,.. ...........................................................................................,,,,. all of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl- vania,for the use of those interested in the estate,in the sum of Dollars,to be paid to the said Commonwealth,to which payment,well and truly to be made,we do bind ourselves, jointly and severally,for and in the whole,our heirs,executors,administrators,successors and assigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the day of .................................................A.D.,one thousand nine hundred and THE CONDITION OF THIS OBLIGATION IS,That if the above bounden .. .., ,. Administrator or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but otherwise,it shall remain in force. Sealed and delivered in the presence of: .(SEAL) ........................................................................(SEAL) ....................................,(SEAL) ...............................................,(SEAL) ---_____~4:=u~~~;;ety io }~om of ~§f2~~on th< a .bon in the es~ate~of _~.~..~.£_~,say that I reside at title to which is in my own name and dUI;a:::::~::,~~:~:~Pi:nn~~~.~r~~...~.~~...~.~.~~~~:..~~~ Washington County.Pennsylvania,worth'above all encumbrances $2..5J1..~QI..~;and that I am worth the amoont """,",,0<1 io .aid bond.ov"aod aboyo my j",~_.~~~_ £42I..._...!3....r!.x......3_!.f..fL....!!£~ET/.!!..I...~__IS.J 67 Street P.O. &tattmtttt of ~urrtt! I,-_...,surety in the sum of $................................on the a.dministration bond in the estate of _,say that I reside at ...........................................................................................Washington County,Pennsylvania;that I am the owner of real estate,the title to which is in my own name and duly recorded,situated in , Washington County,Pennsylvania,worth above all encumbrances $;and that I am worth the amount expressed in said bond,over and above my just debts and liabilities. .........._. .__.~--_._-------------_._--------------------_._-----._---------------_.._- COMMONWEALTH OF PENNSYLVANIA,}ss·.WASHINGTON COUNTY....,. Street P.O. And now 19 ,comes . who being duly sworn,says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and th3t the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this .. day of A.D.19 . ciz wg w::r:I- z -, l.2~-g·::;)'UI J .!!! lUI....:Qj it:-1,·:-0c ,0:-0:Qj:>:0·...:c..:c..'0 ~-oocc0 -oalc« Qj C»C 0.. ~8al -0Coal «a:ozoo CI Z;:z itQ. '"No«m ornurt nf ornmmnu Jl~us nf Ifusqiugtntt ornuuty (@rpquus ~ornurt llIinisinu j In the matter of the Audit of Account in Estate of ADRIAN W_LAUTH, ~DECEASED. TO THE AUDITING JUDGE: 486 of 1971No.-;-----.,,....- Enter__~_=o:..u=r ,appearance for W_I_L_L_I_A_M-.:.,_J E_H_RHA__R_D_T _ :~OO~ERG &BLOOM 2---0:.day of March ,19~ N.B.-Counsel small,by separa;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. No.486 of 1971 In re Audit of Account in Estate of ESTATE OF ADRIAN W.LAUTH, DECEAl5ED AUDIT Jrarripr fnr Appraraurr FOR .-" WILLIAM J.EHRHARDT ... ."","",- ~~:;0 ;:.::---ii : PfT)::OenG"'J c:--,.. :::::t ..-,::r,lII:::en.{i).~~~--'~',r-r-:J~ --I -~ f__.•)~ ~c.} .'"y ~,-'~-'; 'j .-.....~ ("').~;J- 0'::::-0 '-0:X r-~__ -Or-"'-?-en a CJ.) c:::>-r-- BLOOM,BLOOM,ROSENBERG &BLOOM Attorney ~2. Ir-------------".-----------~---------- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ESTATE OF: ADRIAN W.LAUTH, DECEASED. No.486 of 1971 PETITION FOR CITATION SUR APPEAL FROM REGISTER IN PROBATING CODICIL TO THE HONORABLE VINCENT P.MARINO,JUDGE OF THE SAID COURT: The Petition of WILLIAM J.EHRHARDT respectfully represents: 1.~hat Adrian W.Lauth died on May 7,1971,a resident of the County of Washington,pennsylvania. 2.That your Petitioner,william J.Ehrhardt is a party in interest in the estate of the decedent as he was Nominated,ConSituted and Appointed Executor of the Estate of Adrian W.Lauth by the will of the decedent dated April 22, 1970,as the said decedent died a citizen of the Commonwealth of pennsylvania.me said decedent died in the City of .Pittsburgh,Allegheny County,Pennsylvania.As Executor of the decedent's estate,your petitioner was legally entiued to receive a commission on the gross estate in acting as executor. 3.mat a certain writing alleged to be the Codicil to the Last Will and Testament of the decedent,a copy of which is hereto annexed and made a part hereof and marked Exhibit "A" purporting to have been made on May I,1971,was admitted to probate by the Register of Washington County,Pennsylvania,as a Codicil to the decedent's Will on May II,1971,and Letters Testamentary were granted to Madaleine Ward on May II,1971,as Executrix under said Codicil. .' 4.That on March 21,1972,your Petitioper filed his appeal from the decree of the Register and duly entered the secur.ity required by Act of Assembly;and the record of pro- ceedings before the Register has been duly transmitted to your Honorable Court. 5.That your petitioner believes,and expects to be able to prove that,at the time of the execution of the said writing,the physical and mental condition of the decedent were greatly impaired by illness andiihnfiirmity,and that he was not a person of sound mind,capable of executing the said Codicil to '"\ the Will of the Estate and further that the said writing was pro- cured by undue influence,duress and constraint practiced upon the said decedent by Mada1eine Ward,named in said Codicil as Executrix of the decedent's estate. 6.That the probate of the said Codicil should be set aside for the further reason that the SUbscri~'~gwitnesses to the said Codicil who reside at 52 Industry Street,Allegheny County,Pennsylvania,did not appear before the Register as subsctiIling witnesses to the Codicil,but instead thereof the said Register permitted two persons,namely Doris McCloskey and Lester Johns to be witnesses identifying the signature of the said decedent.The said facts will appear of record in the pro- bate of the said Codicil. 7.That the facts supporting the ~eged mental incapacity of the decedent will be given by the nurses of the St.Joseph1s Hospital and the doctors who were in attendance of the said decedent during his last illness and other persons who had knowledge of the facts at that time.The facts supportin the undue influence as alleged will be supported by the circum- stances and relationship of the named executrix to the said decedent during his l~fetime,as well as other witnesses who will testify to the said facts. Your Petitioner therefore prays your Honorable Court to award a citation directed to the Executrix,Madaleine Ward, principal residuary legatee and acting executrix of the said estate to show cause why the said appeal should not be sustained and the decree of the Register set aside as to the Codicil to the Last will and Testament of the Decedent dated May 1,1971, and an issue be directed to try by jury the following questions of fact: (1)Whether or not at the time of the execution of the said Codicil to the decedent's Will,the decedent was a person of sound mind; (2)Whether or not the said Codicil was procured by undue influence,duress and constraint I practiced upon the said decedent by Madaleine Ward. Respectfully Submitted, ".I:·:' ,-.," ,',CO D I C I L ...' to utrl.WILL AIm '1'BSTAMBNT OP ADRIAN W.LAUTH .~-. ",', 1." " ..,(~,.', ,...f.".',..r.,..,~ .,.c,:i::ATtO.~.Y.AT &.It'" .;'..\'1'.".'--__.....,;:---....-~...~:-..-~'~),.:!._:~.r~.~~:~~_.~._ .~,".t i,~'":,{.';'::.~~,;:•'.>...:~..'"It,.'.~X<';?~~"..\,'.."' ..",'\,"",,''''~ ·:·t~.~.':} '~.~.::t.~I.:..~.',. ....'.'(:••,-t". .':.~. I • '.I,ADRIAJf W.LAUTH,~f North Strabane TOW1UJhip,Washington County, oil '.,'.PeDUylvania,having _48 Ill)'Last Will and Testament dated April 22,1970,do hereby make,pub11ah and declare,this to bea Codic~l to my said Laat Will aDel Willia.J.Ehrhardt,Executor,and lladaleine Ward,Executrix,I do now appoint I i llaclalelne Ward,Executrix of 117 said Last Will and Testament with the salle force ~'.'.'..'. ..~•>..{;""...~.. .' Testa_nt. .PIRST.:Whereas in .y 8aid Last Will and 'testament I appointed .' and effect .s if abe only had been originally named,Executrix thereunder. SBCOJID:I hereby ratify and confirm my &aid Last Will and Testament ,. ,'except in so far .s any part thereof is revoked or moclified by this Codicil. in the year one thousand Dine _..........'...,......--.~-~"....,.,-...,---;:41.;:"1;£',- EXHIBIT "A" Residing at---------------------- ail" I :iI, :1 Ii''. ,I •1 "·F Ii; ! ! ~j I;.'////;ti I...::.,\''--Ip",.,17·'-:'~-Lt.d&L~-J2.I/?,;'l.c:i-LJ:.,L4 )(SEAL~ Adrian W.Lauth .r,I ,I "iI The foreloi~iutruEnt,consisting cf one page;bearing the genuine i 1\)signature of the Testator,was duly signed,sealed,published and declared bYL i the above-named Testator,as an<l for his Last.Will and Testament,in the J,I·. ,:1 ,1;1 11 presence of us,who at his request,and in his presence,and in the presence of L i~each other,have hereunto subscribed our names as witnesses thereof.I- iiiI f Ii i',~l1j;6 )m~.!J.()I.;()£..~"'~11.-"I;)CHJ~,'/'~-Residi2Lt .!'5.Q;;).1Yk~vi%1;t1AJ--:iF ,~'8:.)1{/'~"/"/)J,.',IIi,>{:/';(_'.'(I .\l /0/---t~L J &-V1-(tC-::l/!-7 /.7 /,-J.-<.-(1)I?.....~)I: 1'1'r ')tesiding at ,12 ,--1/;]f',a:u--;~'£1C I w)~l /:5 -Ix ,/t?/;'.';',.'.~)...~.,?'II'./1'..... ;1'v:: " IH WITJIESS WHBREOP,I,ADRIAN W.LAUTH,have to this,a Codicil to I.a,.Last W111 sad 'I's.ta.ont dated Aprl1 22,1970,subscribed a,.......alUl set IQ'I.: seal thisJ:er!,clay of -'7D;...c..J,.""4$~'6----­ hundred and seventy-one (197l~.,' .\...~~ ',.,."~ ".IIIt::M'''trT':'l!P,''-.-~""----,--_....~•~_.'-.,.~-....-. :~*."d·atStmSt.iiiWFL",;:a;; ----------.,,-------------------------- ! COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF WASHINGTON WILLIAM J.EHRHARDT,being duly sworn according to law, deposes and says that the facts set forth in the foregoing petition which are within the personal knowledge of the deponent are true and as to facts based on the information of others, ...................., the deponent,after diligent inquiry,believes them to be true. this.~!.1!f:day of Notary Public Mt.Rlf.M G.\'liLsr;:4,~ot&ry P~ie pittwurgb,AKeljlluy Ce..,'a. My CommissIon EIlI'JrM¥"'&(1;)-- ·' COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF WASHINGTON WILLIAM J.EHRHARDT,being duly sworn according to law, deposes and says that the facts set forth in the foregoing petition which are within the personal knowledge of the deponent are true and as to facts based on the information of others, the deponent,after diligent inquiry,believes them to be true. Sworn to and subscribed before me this.~!.~day of ~...................., Notary Public MJ!.R1fJI G.\'JiLSDi4,~ol&ry P~iC pitt$burgh,AliegheilY Ce.,PI. My Cgmmisslon ExfllrM¥I,,Q1J-- NO.~.86 of 1971Qtitation ~nn: OF 3Jn mite QIourt of Q!.ommon 'leua of llJuabiugto,n QIouuty,'rnuayluuniu (@rpl1tttlG'QJnurt 1Bitlinion ( ) ( ) ( ) ( ) ) ( ) ( QJnutmnutut tt1tq of 'tuU6Y1tlttuia QJnuuty nf mtt6qiughttt •IN HE: ESTATE ADRIAN W.LAUTH, DECEASED. ,. To:MADALEIN'R JrTARD Sur Petition of:__-"WlL-IwI...u.I-,-,IwA:J....IM.:.L.......J.U-T....-JE~H...uR-uH~A~R~DL.LT.L.-_ 1ft <ltntnmttu~Inu,_~~~~H=ADA~L~E=..=cIN~E=--.!..:.W=AR~D=---~~~~_ that,laying aside all business and excuses whatsoever,you do file ill the office of the Clerk of our Orphans'Court of Washington County,a full and com- plete answer,under oath,to each and every of the averments of the said petition,on or before Mon day ,the]nth day of_---i:.A4'p~r:....ijL-1L.__ 19E-,at 10:00 o'c1ock-.lL.M.,and show cause why the Appeal of William J.Ehrhardt from-the decree of the Re,q:ister of Wills admitting to probate a certain wri tin£!;dated lJfay 1,1971,as the Codicil to the Last lNill and 'Testament of Adrian W.Lauth.the decedent should not be sustained,the decree set aside,and a jury be impaneled to try the followin~questions of fact: (1)Whethnror rioi-afthe time of the execution of the said Codicil to the decedent's Will,the decedent was a person of sound mind; (2)Whether or not the said Codicil was procured by undue influence,duress and constraint practiced upon the said dec edent by Madaleine \rJard. i Clerk of the Orphans'Court Bloom,Bloom.Hosenber~&Bloom.Esq. Attornef-l for Petitioner. (Seal) Washington Trust Bldg., Washington,Penna., 15301 . .-" IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF: No.486 of 1971 ADRIAN W.LAUTH, DECEASED. DEC R E E AND NOW,this .~~day of consideration of the annexed petition,a citation is awarded directed to Madaleine Ward to show cause why the appeal of William J.Ehrhardt from the decree of the Register of wills admitting to probate a certain writing dated May I,1971,as the Codicil to the Last Will and Testament of Adrian W.Lauth,the decedent,should not be sustained,the decree set aside,and a jury be impaneled to try the following questions of fact: (1)Whether or not at the time of the execution of the said Codicil to the decedent's Will,the decedent was a person of sound mind; (2)Whether or not the said Codicil was procured by undue influence,duress and constraint practiced upon the said decedent by Madaleine Ward. Returnable the ./?~ofn~6-.-~A ~IC(. 1972. RE: ADR I ANW.LAUTH, DECEASED ( ) ( ) ( NO.63-71-486 CERTIFICATION OF RECORD TO ORPHANS'COURT ON APPEAL FROM DECREE OF REGISTER ADMITTING TO PROBATE OF A CERTAIN PAPER WRITING. WHER~S,there has been offered for probate before me papers purporting to be the Last Will and Testament and Codicil of ADRIAN W.LAUTH,late of North Strabane Township,Washington County,Fennsylvania,deceased,and the same was duly admitted- to probate;and, WHEREAS z an Appeal from the probate of said Codicil has been filed with me and required security entered: NOW,rrHEREFORE By virtue of the provision of the Acts of Assembly in such cases made and provided in the Register of Wills Act of 1951,I do hereby certify the entire record pertaining to the matter afore- said to the Orphans'Court of Washington County. WITNE~S my 'hand and the seal of said Office this 22nd day of March,A.D.1972. ussel Mar1no Reg1ster of Wills of Washington County,Pennsylvania. 3:o r»<-I »-I _ ~Z~1TI ~Sl!t .'~0 r »~~orr \. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION No.486 of 1971 IN RE:ESTATE OF ADRIAN W.LAUTH, DECEASED. PRELIMINARY OBJECTIONS TO CITATIO SUR APPEAL FROM REGISTER IN PROBATING CODICIL r,; ..,.....::;-"1 -::cn-;-,-I----1 <<,....,'----,-t C)-'.'0 -r-':'/' -0 r C'\J1::t>-v....,.-.J MciLVAINE &CARROLL ATTORNEYS AT LAW 33 W.BEAU STREET I Ab--..3~.d' fiC"tCD,.. ....to-.:lN en CD., <~.oCD Il'ooCD'CC"tCDQ. w 0,.g '< ~oCD~.<CDQ.. ,.. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF ADRIAN W.LAUTH, DECEASED. ) ) )No.486 of 1971 ) ) / PRELIMINARY OBJECTIONS TO CrtATION SUR APPEAL FROM REGISTER IN PROBATING CODICIL ./ 1.This appeal is filed under 20 P.S.sec.1840.208 (a).V 2.This is a situation 'where an executor in a prior will has been of his duties by a later codicil and now files an appeal as a "party in 3.The executor of an earlier will is not a party in interest who y contest the issuing of letters. WHEREFORE,showing as above,Madaleine Ward,Executrix,requests the ~ismissal of the Petition for Appeal. o /~fr2~~/~ank C.Carroll ~ Attorney for Estate of Adrian W.Lauth,Deceased. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION No.486 of 1971 IN RE:ESTATE OF ADRIAN W.LAUTH, DECEASED. -I o R D E R 3: 0 r ;I>< ::::~o -,;u z ~/TI L '~~~ -'~n r ~ ;I>::0 :IE ::0 0rr f~~-7 :;;;.1 :L>-r-r,:<:.t (./?<"',c_ ·:'C --C,'"' :;-:~'r. {.,-,-.--/ -..:.":Ii.~I ".f..:::;:"'~.. .r-.-"":J r--~~V>C~ .. ~.", ::-..-.,.,:':; ,.. " ':1 -v "'v '""'..J '.. •,.1 \ <-- / /}r~Q:---~(p~ McILVAINE &CARROLL ATTORNEYS AT LAW \/33 W.BEAU STREETV\WASHINGTON,PA. '\ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS t COURT DIVISION I~ IN RE:ESTATE OF ADRIAN W.IAUTH, DECEASED ) ) )No.486 of 1971 ) ) o R DE R -t;-Cz AND NOW,this ~~day of April,1972,a hearing on the above matter will be held on Wednesday,May 24,1972,at 1:30 otclock,p.m. BY THE COURT,, A copy of the above Order is acknowledged to have been received and the date and time set forth is agreed upon. BLOOM,BLOOM,ROSENBERG &BLOOM BY=f~~Ybf-:-_~-4,.{-jI:....!-_w. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION Deceased. ADRIAN W.LAUTH, INRE:Estate of { ) ( ) ~ No.486 of 1971 SUPPLEMENTAL OPINION Marino,J.January 30,1973. The Court rendered an Opinion in this estate on the matter of the claim by a sister of the decedent toward payment of the funeral bill. We neglected to mention at that time the status of the petition for Citation to the Register in probating a Codicil filed by William J.Ehrhardt, who was the original person named as executor of the will of the decedent. We have given this matter serious consideration and find that the case is ruled by the decision in Gulden's Est.,86 D.&C.262 (1953), (20 P.S.1840.208). Section 208 (a)of the Register of Wills Act of 1951 providing that executor is not such a party in interest as may appeal from a decree refusin probate,applies only to an appeal by an executor from decree refusing probat of ~he will in which he is appointed.Therefore,.Mrs.Madaleine Ward, .named·,c".t in the last codicil is the proper executrix.And we will recognize her as such. By the Court, ~-=/ ,'"( J. OFFICE OF CLERK OF THE ORPHANS'COURT Washington County,Penna. 63-71-486 January 9 73WASHINGTON,PA 19 . ) Guardian Administrator ExecutorMrTrustee of the estate of ······.··.·ADRI-AN····W.•·LAUTH aka ED•...w.LAUTH,DECEASED . The Fees amount to $5.!.0.9 .in the proceeding for..Q?~~J.9.~.L.~.!~9..L.~.~.::::':'.~~.~~..~~.~?.~. At NO ~§~.~~.~t1.m~in this office.Please remit at once and have or send this bill.that the docket may be properly receipted and you credited with same. Yours truly, Docket Page .............Rus.s..e.ll Mar;LP.,9.CIerk O.C. And now ,19............•Received above costs,to-wit $_. and the docket has been properly receipted for same. - .Clerk O.C. IN THE COURT OF COMMON PLEAS OF WASHlliGTON COUNTY,PENNA. ORPHANS'COURT DIVISION INRE: Estate of ADRIAN W.LAUTH,a/k:/a ED.W.LAUTH" Deceased. ( ) ( ) ( ) ( ) ( OPINION No.486 of 1971 Marino,J.January +,1973. Adrian W.Lauth died on May 7,1971,a resident of Washington County,Pennsylvania.The claimant,Mrs.Aline Eiler claims that Mr. Lauth,prior to his death,on May 7,1971,had promised to pay for one-half of the Juneral expense for burying a sister,Gladys Graff.The funeral bill as testified to by Mr.Howard A.Farnsworth,was $1111.00.Said bill was paid in full by Mrs.Aline Eiler on March 4,1968. She never received any payment of any type from her brother, Adrian W.Lauth or his administrators or executors. The problem here is purely a legal one,as the facts are undisputed.Mr.Lauth promised to pay one-half of the funeral expense and never did so.Must his estate pay same?' There was no consideration for his statement that he would pay half the expense.He was purely a vo lunteer.The funeral had already been ordered by his sister and she took care of all arrangements.Mr.Lauth was in Florida at the time,and came back after the funeral arrangements had been made,promising to pay one-half of the expense thereofo As stated heretofore he was entirely a volunteer;there was no consideration for his promise and action was not taken on his promise;the arrangements had already been made by his sister. Under these circumstances,he cannot be held financially responsible for said amount,and the claim is therefore refused. By the Court, -2- ~J. \'.. ~lt t4~Q!nurt nf Q!nmmnu Jt1~Uli nf lfun4iugtnu Q!nuuty ®rp4uuli~Q!uurt iinininu In the matter of the Audit of Account in J .. Estate of__.:.:AD=-:..R;.::I:.:.A=N.:.-W-'-'o:.......;:LA=-=-UT:c.::..:H=.L-t ( Deceased "TO THE AUDITING JUDGE: No.__4~8::.::6::........::o:.::f,----=1c::9-=-7=-1__=---_ Enter ~m~yL..-,appearance for__Ma=c:::d~a~l=..:e~~~·~n::::e:......:.W:.::a:.:r~d::.Lt..,...~E~x~e::.:c~u~t=r.:=:i:.=:x~o::.:f::-.:::t~h~e~_ Estate of Adrian W.Lauth,d~ceased. ,.... __-",-,,_,day of__..::Ma=r:..::c==h~.:.:.-,19~ N.B.-Counsel shall,by separate paper,present a concise statement of each claim,wHh supporting calculation of an)\"interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribu,tion shall file a separate concLse state- ment in that regard. ,-\'-.').~'"t-.~_~ ~nllhf?"M:II 13 No.486 of 1971 HU;:;S['~:~.c,RIN0 nEGISTEI\OF WILLS \'IASH INi;r-;N r:0"PA. In re Audit of Account in EstaJte of ADRIAN W.LAUTH,Deceased AUDIT. Jrnrtipr fnr:!\pprnraurr FOR FRANK C.__CARROLL.ESQU IRE " FRANK C.CARROLL Attorney ~2 33 West Beau Street Washington,Pa. .... ,---._-----_.._----- ...PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Testate Form J Estate of ~.J?~}._:\~..~~~~~. Deceased No ~~~..~r}~J~. Fiduciary ~~~~~~~~..Y!~.r:.9_.I..~~.~.~.':l.'!:.r:.~.~. Date of Date of Decedent's death ¥.~y...?.l ~~J~Grant of Letters M~y.g.l ~.~.?J . This is the ~.~E.~.~~.J?-.9_~.~.1:l:.~.~account filed in this estate If there have been former accounts filed in this estate,list file number or number and term ~5m~. Election to take Under or Against will.(cross out one)None Date Election Place of; Filed ~I.~~Record ~/.~. Name of surviving spouse ~Q..J),~:. List issue,where material: .n/a Did decedent marry after execution of will?(indicate)Yes.No.Any children born after execution of will?(indicate) Yes.~o.If answer y~s,name the.ry:J ,..JJ..l,'iJ;,. Legatees Mary Gehringer Madaleine Ward Relationship None None Interest $500.00 Residue Fiduciary,if deceased or not sui juris List,if exceptions to above: None If part(a I intestacy,give facts: None Adeemed:Revoked:Lapsed:Abated:Give Cause: Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.No. If t··NoneanyexcepIongivecause:·.·. File copy of Notice and date of mailing ~.~?~..?!~~!~. Is estate subject to the filing of a Federal Estate Tax Return?.Na . Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $~.lQgg.!.Q.Q . If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .u.!~. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. Aline Eiler,through her attorney,I.C.Bloom,Esq.,has submitted a claim for one-half (~)of the funeral expenses of Gladys Graff in the amount of $555.50 with interest from March 4,1968.Claimant states there was an agreement between her and Aorian W.Lauth during his lifetime to make such payment.Claim is denied by the Executrix,Madaleine Ward,since it is her belief and opinion that the decedent,Adrian W.Lauth,had sufficient time to pay this debt before his death on May 7,1971,had he intended to do so. Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re- quiringadjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: The Court's attention is called to the above claim. Balance for distribution per account, Itemize any additional debits not shown by account: u.s.Treasury check--Social Security Interest from Savings Account #1-7-29069, First Federal Savings &Loan Ass'n of Washington,from 1-12-72 to 3-31-72 $62.00 229.61 $J...~.I.?~.~.:J.?. Total additional debits (Add) Itemize any additional credits not shown by account: Pennsylvania Department of Revenue Total additional credits (Subtract) Balance for distribution $?~J.!.(iJ _.. 7.25 $....~..'!.~25.........._-----_. $?~.~.~.?~=.~~. If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); CASH -$24,023.48 , l__.~-_~_ , If Family Exemption claimed by Petition,give place of Record:NQ~~_. If Family Exemption is claimed at audit,give name,relationship and basis fO,r Claim:N.QJ)..e.............•....••.•..•......... List any advancement or distribution on account that has been made,and nature and amount of same: Mary Gehringer Madaleine Ward $500.00 -cash (Receipt attached hereto) $5,570.56 -cash (Receipt attached hereto) 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: Mary Gehringer Madaleine Ward $500.00 (Credit to be taken for advancement as above noted) Residue (Credit to be taken for advancement of $5,570.56 as above noted) COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVAN IA. The above named Fiduciary or representative thereof, being duly ~!Y~E.J?doth depose and say that the facts set forth in the foregoing petition are true to the best of _h~r...knowledge and belief. ................Sworn to and subscribed before me 'h;,------1..'1__-__day oL ~~,~---.---a:----__~9:?~----. Signature of Officer :?2z..~.d..~~ Title of Officer ~o.t.fJ..r..y...:r."'P.;J.1~. Office expires .F.e.hr.uar.y...2Q,19.7.5 . And your petitioner will ever pray,etc. o/~.~~.'Ltv'L······~crfte{~~~·········:4A . .~~.. ; , No ~.e.Q Q.f .J..~.7..J.. Estate of ADJUAN..YJ.•...:lATl.1'..li...••••••••.••••••F f f r",'~."I rt,I..,j Deceased ;73HArl I.,'I ~'j "if "!I Fiduciary ~.Q..~..J..~.:j..n~..w.iil:.J:g~_._._--.. ..............................~~~~~.tX';i~.__, PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following,in conformity with Court Rules adopted effective December 3,1951,being rule No,9: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. 10.Copy of Federal Estate Tax return if es- tate is subject thereto. ..............f~~N~..Q.•...~M~9J:J._.._...__. . 33 West Beau Str~2 Attorney Washington,Pennsylvania ~'it."'~[1 '''f-''~IOnJ0'.1,r,'.,/'~..I I , t}r:G'/C:'r I "(~I:-\1'1'L('I ~j".",:.....J l_I \\,1 i L v WASH IN::rH~CO.•PA . ALE..XAl'o"DER Mc:ILVA.1NE PRA.VIi:C.CARRO= LAW OFFICES McILVAINE &CARROLL WASHINGTON,PENNSYLVANIA 15301 33 WEST BEAU STREET March 3,1972 AREA CODE 412 225-9930 TO THE LEGATEES OF THE ESTATE OF ADRIAN W.h4UTH,DECEASED No.486 of 1971 NOT'ICE Please be advised that the First and Final Account in the above-entitled estate has been filed,and the Court has set Thursday,March 23,1972, at 10:00 o'clock a.m.,in the Orphans'Court Room,Washington County Court House,Washington,Pennsylvania,as the time and place for the audit of the same,at which time you may appear if you so desire;however,it it not necessary that you attend. Very truly yours, Frank C.Carroll FCC:rh NOTICES ~~ILED TO: Madaleine Ward Mary Gehringer I.C.Bloom,Attornoy for Aline Eiler ~-;-;- --1 ~::v v..:' :;;g~.ri;l C·::::!=.- (fl G?f...n :;=00't, :r::::0 (f";:[J r ,z .....l 0irr1 ....l ~t- -l ~.~".........:.:J (.\'.-Z "'-.:"~-r;,;,.. ('")}:".--~ 0 :.:f :;;;::;.....,......- -0 ..{':.) J>(fj ... J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi ORPHANS'COURT DIVISION ADRIAN W•LAUTH,a/k/a INRE: Estate of BEFORE: No.486 6f 1971 (. ) ( ) ( ) ( ) ( HEARING ON AUDIT The Honorable P.VThfCENT MARINO,Judge of the said Court. ED.W.LAUTH, Deceased.~z«>oJ>UlZZIIIII. iel!Iz i Ul«~ .~I Thursday,March 23,1972,at 10:00 A.M.,EST FRANK C.CARROLL,Esq.,of Washington,Pa., representing the Accountant. BhYAN W.PIZZI,ESQ.,of Washington,Penna., representing Aline Eiler,claimant. ..=uii:~APPEARANCES: Q oJ«§ Q::l., :I:..~TIME: eli II:IIIl-ll:o~THE COURT:Number 486 of 1971,the es tate of Adrian W.lI: l-ll: 5 Lau;1;'hl deceased.The Executrix is Madaleine Ward and theo ~u attorney is Frank C.Carroll.Mr.Carroll?ii:ILo MR.CARROLL:If Your Honor please,I have all the necessary pa pers here.The only problem I was aware of until this morning was a claim which I have put forth in the Audit Petition.And it is a claim of a'sister of the decedent who indicates that the re was an agreement between she and her brother that her brother would pay one-half of funeral expenses of a Gladys Graff.This claimant employed I C.Blobm,and I informed him that I was in no positior to know whether or not this was a valid claim and would deny it and request the Court set it down for a hearing.This morning Mr.Pizzi appeared with me and mdicated that Mr.Bloom,on beha If of another party,-had filed an appeal from the probate of letters of this particular estate,and had had a Citation issued which has not 2 :!:z~...I>-l/lZ ZIII0.. ieClz Xl/l~ tit:I-UI C ...I«U c:J., :t:::N yet been served on me or on the Executrix,and I believe the retun day on that is set for April 10.If I might,other than that,there are no problems.·I would like the Court,if possible,I realize tha t the Citation and return day is merely,I assume for us to file an Answer to the Citation and not a hearing.I think we could perhaps have a hearing on the claim on tha t day.Because it certai nly would not take much to dis,pose of that partic ular matter.And of course,I will file.an Answer to the appeal by that time. ./ en=THE COD.hT:Mr.Pizzi,do you have my objection to having a::oL~a hearing on the claim on that day? I-a:: :J8 MR.PIZZI:No.This claim is a rather simple one.I think ...I«~it can be disposed of very quick.April 10th is fine. II.o THE COURT:April 10,of course,is a Monday,and that is the day generally set for return days in our Citations.We could ha iTe our hearing on the claim. MR.CARROLL:I wruld think there would be only one witness, Your Honor,as far as I know. THE COURT:We co uld fix that for immediately after motion 3 and rule: MR.CABlOLL:Do you wan~me to present an order to that effe t, Your Honor? ..THE COURT:I don't think we will need that.We have that on the record now.Which claim is that,Mr.Pizzi? ~MR.CARROLL:That's the claim of Aline Eiler.And she is z«.>~.Claiming that the decedent owes her one-half of a funeral bill forenzz~a deceased sister. io~THE COURT:The Eiler claim then will be heard immediately xen~after motion and rule on Monday,April 10. ..=u ii MR.CA hROLL:l-UIa ~mately? ~o~THE COURT: :z:I::\II Is that at 10:00 o'clock in the morning,approxi Yes. ********** eedings .upon the hearing of theTheforegoingrecordofthep ui~~I hereby certify that the proceedings and evidence are contained LIIIII:~fully and accurately in the notes taken by me on the hearing of the above :loU .I cause,and that this copy is a correct ranscript of«U ii:II.o above cause is he reby approved and directed to be filed. " ..' ,' " .,.~ t.·, "1 tJ ~I J\~ ,..I ~_J ~..". 1 ....J.~..' .' .. ,.f.',LEt:,.•I...... ,'r .. --~.;......-.. -"""';"T,1 (,:.-:' ,-,.-,'j} " \.J j ...... •ll ) **** *~c ** ** ,.._.:.;.11, /,. r.... • .l. .'~";.~,-~"1 "j ~.e-:;;J c.J....,--.' ,:~';":J '...J ..h -~,L .... .3 .:,'.~I. ~u t4t Qruun uf Qrummnn JItali nf IIttli4inghtu Qruuntg. Jtnnliylnttuitt.®rp4ttnli'Qrum iitrlliinn J ESTATE OF No.----6.....)-!~7]....-""I:48U-\6s------- In the matter of the First and Final Ed.W.La.uth, deceased. Account of__......Ya~dBm.Jue:Lol:lwnLl;le~WlLCa:L.lr""nr.....-_ ADJUDICATION AND DECREE And now March 12,1 19--13-1 this matter came on for hearinglauditanddistributionatthissessionandtestimonytaken;and thereuponl upon due cons ide ration thereof of the balance for distribution in the hands of the Accountant is determined to be $2h,023.118 and the account is accordingly confirmed;and it is orderedl adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of disribution hereto attached and made part hereofl unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Russell Marino,Agent"transfer inheritance tax,$1703.09 Interest frOil 8-7-72 to 3-23-73 64.16 1767.2~ Balance per account ..,....,1 Additional debit asked at audit Additional credit asked at audit Balance,_ Deduct Clerk/s Costs &Receipts _ Attorney ~F......r......ank_,ML_'....C....-'C.....a....r~·rn........ll _ Russell Marino,Clerk O.C.,costs filing Opinion, Mary Gehringer"legacy,credit to be taken by the accountant for fUnds in the amount of $SOO.OO advanced prior to distribution by the Court, "Madale1n5 V{ard,residue,inclUding cash,credit to be taken by the accountant for funds in the amount of $5,570.56 advanced prior to distribution by the Court, 291.61; 40.00 500.00 217U.2J $23,739.]2 $21,7U.23 0 Nt) > -+.~m :J Z ---- t:Y lfl C"l 9 ~ 0 ~ :z4 ~. 0 E ::J ~et :J CD ~ .....0 0 3 +-\ -+.-+.0~ I (fj -< ~ ~ ,.;> CD -!(L ~ "'" ;J'::.-l 0 ~ 0 -+. '" -~ := ~::---<-- ~ .....-::'...C.,;..• ::J ,:.~~ CD r, ~...:::r..... := _w ;,. t:Y ,...., ". c::~~~,,"j ".«-.1:'OJ :c S -:::::J <~(f) 0:::I.lJ « ~ ("""'l c:::::"- +-\ r- ."t.... ~ ._t........ ~ ." ~ LAW O:FFIC£S FHANJ{C.CARROI..,L WASHINGTON,PE:'.'"NS)'''LVAXIA. 15301 J ASSOCIATE HOGER J.GAYDOS 3:,3 ,ruST BEAU STREET January 24,1973 AREA COD~.1),12 225-9930 The Honorable P.V.Marino JUdge's Chambers Washington County Court House Washington,Pennsylvania 15301 RE:Estate of Adrian \'1.Lauth,Deceased No.486 of 1971 Dear Judge ~furino: You will recall in this particular estate there were two items involved.One of them was a claim by the sister of this decedent for a contribution toward the payment of a funeral bill.You have ren- dered an opinion,dated January 9,1973,in which you have disallowed the claim.Assuming exceptions will not be taken,then and in that event, this matter will be disposed of. However,in the same estate ther~was a Petition for Citation to the Register in probating a codicil filed by William J.Ehrhardt, who was the original person named as executor of the Will of the decedent. Subsequent to this,the decedent,prior to his death,executed a codicil in which he appointed a different person as executrix,namely Mrs. Madaleine Ward.She has seen to the collection of the assets and the payment of bills,has filed an inventory and appraisal,and ~udit,and is now seeing:.to the preparation of income tax returns for filing,both fed- eral and state,during the course of the administration of this estate. I filed ·preliminary objections indicating that the party is not a "party in interest"and,therefore,not a proper person to contest the issuing of letters,and indicating that the Court should dismiss this petition for appeal.I cited to the Court 20 P.S.1840.208,and in re Gulden's Estate 86 D &C 262 and also Thompson's Estate 416 Pa.249.This matter has not yet been decided and I am requesting that it be done so that this estate can be brought to a conclusion.The executrix has requested me to make distribution and I have told her it cannot be done until the Court issues an adjudication and decree.She has employed an attorney in Florida who has written to me and I have supplied him with the inform- ation he requested.I am bringing this to the Court's attention as, perhaps,it has been overlooked in deciding the one case and not the other. FCC:rh ,7.c y tru.IY Your~i);.,.../'/.t @.()I .(/~.,-4._• I .. I Frank C~Carr611 . ~-'-'~'.Ii ~--.J ! ;:"J l.A) >r"11 :::0 (Ji G")c::=t:~.-',h~ :::r:(f1 :r>- (f;(r;:;;c; Z -4 ~ r-t ..',.... rr:ro ' 'I i ---j ::-~d ::.:> .-'-, ~c:::.'-.... ""-T"'"-'q T::1f (;'~.,.._~-"0 ...~_J r-Zur-):>(f)a T"..l IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF ADRIAN W.lAUTH, deceased. 30 RECEIPT OF ADVANCEMENT AND NOW,this II day of ~Cb;y,-I(/1_J ,1971,I,the I_..L---=~""--"-",,"---__I undersigned,Mada1eine Ward,residuary legatee and executrix,hereby acknowledge Itohavereceivedanadvancementofpartofmydistributivesharebequeathedto me in the Last Will and Testament of Adrian W.Lauth,that is,$5,570.56. Witness: -c;m-:=-7-~a.~etiio:::it:~~=·7=~~~£!:::<V\~af,,--__(SEAL)Madaleine Ward J':'"r J J. ,,J. "• L L ,'. ••v ''> :,' ~.J .,.': ., ) .'~•j ,I ...~\..'._'1 vJ ..._,t..... Iv .) < :-""::---J tA.:::-.....r ;j ...., (;';tj)--=:-.....::.:.!,- -"" .,C ';:' I- V r-0>V) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION IN RE:ESTATE OF ADRIAN W.LAUTH, deceased RECEIPT OF ADVANCEMENT AND NOW,this Jrj day of _---=lP::::::......~c::...:c::::...l:6'L,.,a!'L.50:d~6r",::LA'.l..__,197L-,I,the undersigned,Mary Gehringer,hereby acknowledge to have received an advancement of the amount bequeathed to me in the Last Will and Testament of Adrian W. Lauth,that is,$500.00. Witness my hand and seal the day and year first hereinabove written. Witness: ,, .- ....... •I '..,. .\ .-'. -.JC -t ...., " .' • ,I,the of 19-1.1... of ,the Estate SIXTEEN THOUSAND Madaleine Ward Executrix ./mdadc~~ Madaleine Ward Deceased,the sum of --===='"--'===:.:=..- R E eEl P T ORPR4NS'COURT DIVISION AND NOW,this ESTATE OF ) )No.486 Adrian W.Lauth ) Deceased ) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA 11/II ii1\!IHUIj iinIi "i;iai!- --H-~'-'-- :1!, 11 IN RE: ilIIji 11 IIIi·1Ii,Iji"qI,!II,I Ii i~I·iIIi!;!i IIII of Adrian W.Lauth 'I II EIGlIT HUNDRED FORTY-NINE AND 34/100 ($16,849.34 )1 11 Dollars,in accord with the distribution of the Adjudication and Decree of I II the Orphans'Court Division of the Court of Conunon Pleas of Washington County,I II I'III Pennsylvania_IiI,.1,; I!WITNESS my hand and seal the .:1.1 day of ~. '19 73II---z;r-"7"F'-=~---, IIII Witness: "II'II,"!ijIdilIiI: ZthDOO.oO 24;080.005 L035.?5 150.00 121520 1)21520 127520- 1J27520 95.76 48.14 4?.8 8 4 ?.0 l+ 4?.014 1+6 22 30Jo19235 30,&1923 1 \ \ .......-++~,,J. ,. Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF .......ViA~.~.Pf.G1'9.:N .. J 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.) ..........AD.R.IA:.~1.:.::;:~.~.:...~.~...=~...~~.~~~~~.~.......·..·C..o·un........t..y..·}~ (State full name of decedent)~~ Late of W..a..s..bingt.Qu . . Administrator ::,:'.::::::::1~::::::_~==_:}." .................Ma.da~eine..Ward .. of the estate of the above-named decedent being duly sworn,depose and say Decedent died ...............M~:Y 7 (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. (i;;;;i'"19(J~i"{~eaVing FRANK C.CARROLL ....3~W~l.'I~.~~~:q.St:r.~et Washin~1:;()Il,J:>~IlllSly:l:'IT::lr.l.i:a: a last will,copy of which is hereto attached.} That as such ~.~~9..~:tr..:j,.~deponent is familiar with the affairs of said estate and the property con- (EXI~r.utor-Adm inistrator) gtituting the assets thereof and their fair market value. That at the time of death there was no safe deposit bux 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 None None That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest.therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for any other person or persons giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in- debtedness'of the United-States to the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,or any state,or political subdivision thereof,or of any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face value and estimated fair market value thereof,and if such estimated falr market value be less than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividend~ d'ue thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. ,., J> In the case of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also s~~!._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 o~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 wLU,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule...I' That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of 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 l.mpaid at time of death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein, have been carried forward and properly registered in the Summary. "-n7_II II·A Il/~V...L.L~~. (ExeCtLtor-~) ..........................9..1.3.:E H.1..l.1.s..b.Q.:r.9.A.Y.~.p...(~.•.9..A~9.~~34 2) (Street Number) .........................T.~.~l?~.L¥..!~;:.!.~.~. (City or Town and State) Subscribed and sworn to before me this _~~_-~~,<-~-.~,-?H~~~~~d/.:L~/7')- NOrE:jBefore signing affidavit rma~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. KlC'C-,34 (1-64) COMM9NWEALTH OF PENNSYLVANIA DEPA"RTMENT OF REVENUE \BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortg(Jge encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took title;if a farm state number of a. cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) ALL that certain tract of land situate in North Strabane Township,Washington County, Pennsylvania,fronting on a township road known as McConnell Road and containing one (1)acrE. For further description see Deed Book 558,pg 116.1 sty fr hse $1150 1 acre surf $75 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. $24,000.00 ;.RCC-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,~tc.) Intangible personal property,such as bonds,treasilr:,'certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or (lividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION No.List and describe fully VALUE MARKEl'VALUE (Do not write in this space) 1 Household goods and furniture 1,035.75 J,03~17b 2 Stock Certificate for 8 shares of Okome Hunting &Fishing Club stock 150.00 J..s 0,- 3 U.S.SAVINGS BONDS,SERIES E: Date Serial No.Face amount /02'75"(~8/56 M 36 405 726 E $1,000.00 1,275.20 /d7~id-O8/56 M 36 405 725 E 1,000.00 1,275.20 J::J-7.!J ':J-()8/56 M 36 405 724 E 1,000.00 1,275.20 I ~75"-,.Lo 8/56 M 36 405 727E 1,000.00 1,275.20 C;b-,7 {,7/42 L 13914691 E 50.00 95.76 5/42 Q 24773510 E 25.00 48.74 /.Ig,7t.f 11/42 Q 97553963 E 25.00 47.88 Lf~8! 1/43 Q 124611165 E 25.00 47.04 4Z tJ 'f 4/43 Q 181341194 E 25.00 47.04 4Z 0 (j 7/43 Q 220868919 E 25.00 46.22 'I b,J.')..-- Insert this total opposite "Personal Property",Schedule "B"in X X 6,619.23 b 6 I til .2.3 the "As Reported"column on the last page of this return.IJM ,RCC-36 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TRA.NSFEI1.S (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 t.he transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of propen,"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)~n~Q~__ (b)What was the transferee's age at time of decedent's death?~n~/~a~__ (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)__~n~o~__ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)__~nuQL-_ (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedentaloneorothers_ (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)__n~o~__ (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was sUbject to change, because of a reserved power to alter,amend,or revoke,or which cOllld 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)__ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which prOVided in Schedules A,B,or E. ITEM DESCRIPTION NONE MARKET VALOE (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. NONE ..... c-... R'CC-38 CCMMONWE~LTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRlTCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly with another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal.property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent.--. Description of Property,Date of Acquisition,Name I unit percentage Estate DEPARTMENT VALUATION Address and Relationship of Co-Owners,and PIace Value Share Valuation CAUTION-Do not Write of Record of Instrument,where Real Estate.I In This Space. Value of Value of Entire Decedent's Property Interest NONE NONE I . I!, I iII I iI I Insert this total opposite "Jointly Owned Property",Schedule ·"E" in the "As Reported"column on the last page of this return..- RCC:3?(12-63) COMl\fONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ( h <RELATIONSHIPBENEFICIARIESANDADDRESSES(If step-children or SURVIVED DATE INTEREST OFStatefullnamesandaddressesof-all who illegitimate children DECEDENT OF BENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Marv Gehringer None Yes $500.00 6 Gregorv Street.Pittsburgl..Pa. MllIt'lllIl ..in..WllI'rt'l None Yes Residue P.O.Box 8342 Tampa.Flor'da - , Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE REPORT AND APPRAISAL ~IATTER OF THE APPRAISEMENT .. ~>~:r.-..1S'..:t:l 13'.§It ~::~tv~:..,- :--C.).~.:'.::I~bB..~()- C1 ~""C ~..,..,(l)(l)0 II>..,e.til ::l til til til 0.....::l ""C"""3 (l)e...,....II>til 0x""C '0II>(l)cr'......, ~0 ~'0 t%1 (l)... til ,...,...'<II>,... (l) -fI)-fI)-(,O-fI)_-fI) (Executor-Administrator must complete "As Reported"column #1.) ~~ r ~....:en.c: ~~>~...-....-..:-.~V'J V'J V'J(')(")(") ?"?"?"n ~>::::--------- -fI)-fI)-(,O-fI)-fI)-fI) :w 'l\:):0 :(j):tP->1.:1:1 ~~ton :(j):0 :(j)'0 ~,.....:r:s ,.....,0 (1)------ :!.D.:(1):!.D :0 '0 .....:.(...:.0- :l\:)0 t.:l :0 ...'w 'wo it.. .0...--- ~:r----:,'-J: \S" ,.....,'~: :' .~: OJ Year . P.I<THE t No. .Wa.s.hingto:n. ESTATE OF OF THE .ADRIAN W.lAUTH Deceased Late of ...:N:Ol'1;hS.t.r.a.b.a.:n.~~()'N.Jl!311:i.P Commonwealth of Pennsylvania Will Administration County of AND AGENT OF THE COMMONWEALTH Form RC C·lO Of:-tiL,CE OF THE •REGISTER OF WILLS OF Washington COUNTY ~3 -7/-'-18'(, STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN J THE SUM OF $.2~!.~J!.'.~~. J ,-f~7 3,OA~~...............•.... Regl.ter of W.~t / ESTATE OF AdrianW.Lauth.Deceased LATE OF North Strabane Twp-,Washington County,Pa, DATE OF FILING APPRAISEMENT DATIi OF DEATH _...JMa.IlIA~y-&7...--..Il..iil9U17~lio..--------- DATI!:NO.OF NAMa OF PAYEE REMARKS AMOUNTVOUCHEJIt -.,,-.1+...........f!ny nn lift.. Howa],"d A,i..Fa~fwg~~~I.-.1 1.ISS Inn P.N.,......+lA.,;U.D ¥...l'Ii .....l 12f;nn WPR~P",nn rtn .t~H.t ",,'~A hill A.I.ta U.....+4..1.1'01,,,,,,,.on O2ot ...n-9 .......'.>'.>Q 1'71 1'.............l!Arl !Renl t"A...-Cd."........1 .r.~n no .....-."-'0 A~know'on deed 1 on "4_"~~"J.Drwan Jr•.et UK.5 months 1971 tax share Oll 4ft 1:'8.8.-...rAAcL ·...1_...~_...Y rr"""'D".,.'W'of'......1 -lI'ln ,..Aft1 '.M.n Inn- co -..'CI ~_1 "<:In Inn Reimbursement of o.A'7 iQ2yf"l 11 -..1_-.........+a Russell Marino Letters &3 S.C.21.00-.1 'i '.lQI"'::l.nn Observer Publishing Co.Advertising 14.00 \...._.......I...C.....'lA nlll Russell Marino P~PDg inve~tory ~.~.•,u ....1l...,.......Q nn Russell Marino Fili~account 1::~Notarv Public A fidav1ts Internal r.evenue Serv1ce Copy 1970 Inc.tax return 4.00 Post Office.Wash .Pa.~eglstered Hail (Bonds).11.4'>. Re1mbursemont pymt o~d~ebt8 8'1 25-WA-rrl of decadent &costs a '• 1st Nat'l Dank of Tampa RedempUon chg-Bonds ~.~WAa+'DAnn -r ....Jln~"l ...t1t :~~~Pe~Power Co.May biH f)~'~!u ..';,.hi Crossroads Electric Co.TVserv1ce &parts ~~.:~_...l'n -.••P'~Ull Noel Jones,Secry 01::,Hunt1,,.Fishing 15..00eduesor1971 oIl ..-=~~~'Aj 1./,_~d 6'-GL() (fA A'-J......-Ai r;/.+:;AA ;jV4 40 eev ~.199i:~I~~r- COMMONWEALTH OF PENNSYLVANIA }s.:I I COUNTY OF WASU1Nm'QN I.Madaleine Ward HEREBY CERTIFY.THAT.TO THE BEaT OF MY KNOWLI!:DGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENse 01" ADMINISTRATION SUBMITTED TO THE ESTJ'lTE OF Adrian \'f..Lauth DECEASED.AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES.~J2Z?~&aA-L-c2¥(L.5.) SWORN AND nBSCRIBED BEFORE ME THIS DAY OP''aene \fard k.r..~18 ,7.).. /Ji.(J ~.h U ./ ~Y?'~'~'~~~J ~~.~.::2/2--d/7 J- r--.::r-U)<i.0 -l 0- <=;):.e .....J -'~0 :c!-d.;:c> f\•.e:t;:;:w...Zr... 0 '-'C....._J a:~ l,...l.,J C'.~•.•J l.lJ \'~ W .,-Z A Vf if) .~=::u)-::: --:I :::J C)r.J) "f~"0:::W <: C'.J ~~. l,t~:~r-""""... R C C-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT MADALElNE 'vARD (Executor JU{~~~~ IN YOUR REPLY PLEA.E REP'IER TO 38-169-9 J In Re:Estate of__---..;A:.:.D=R=-IA=N_W..:.:...:...~L.:.=A~U..:::..T.:.=H~al_l~kl_l~a _ ____...JW....A~S.uH~I.r..JN.l.lGoL.T....,Qo.L.lNOJ._County - FHe No.63-71-486 Dear Miss \vard, You are hereby notified that the original appraisement in the estate of·ADRIAN \v.LAUTH has been filed in the office of the Register of Wills qf \vASHINGTON County on February 3 ,19n.Said appraisement reflects the following valuations: Real Estate _~_---=2=-4.:..L.'O..;;...:;.O..;:.O..;:.•....::O....::O~_ Personal Property __~6~.~6~1~9w.~2~3~_--__ Transfer s --=-:,...---=-=-..".--=-"'~---_ Total ~30~•.x.61~9..L':.2~3 _ As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date __F_e_b_r_u_a_r_y_3_,_1_9_7_2 _Signed j)rnmdlltL.t.,{)g 1);u!«.i.J/~1IJ TitIe QHh---ru-4 uJ J./ DATE OF DEATH:May 7,1971 Note:This is not a bill. \ \///c) Rc C-3)l'{~68) ·...A COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of_L_A_U_T_H A_D_R_I_A_N W_.__a;L/....:...k;L/....::.:a:....--__DATE OF DEATH 5-7-71 (Last Name)(First Name)(Initial) FILE NO.63-71-486 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". Dated:__F_e_b_r_u_a_r-=-y_3~,_1_9_7_2__ INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or 30,619 23 30,619 23 VALUE AS REAPPRAISED $-------+--- FOR USE OF REGISTER ONLY Tax on $----------1--2% Tax on $----------1--6% Tax on $----------1--5% Tax on $----------I--Q3JTaxon$15% Exemptions=======~F===Total Estate -l-__ TOTAL TAX COMPUTATION OF TAX $-------+--- $------~-­ $--------+--- $-------+--- $-------+--- $L-_ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::::::t== BALANCE OF INHERITANCE TAX DUE $L Add interest at rate of 6%from _____to $------ AMOUNT OF ESTATE TAX ASSESSED $--~-----<I- Estate tax paid $--IL-I BALANCE DUE $-----1- Add interest at rate of 6%from t= ------I.to-----$-----~, TOTAL TAX BALANCE $--------l PAID $-1 FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will {Administration ~No..year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF APlUANW.L..AV'rli C1/}{,I~ Deceased Late of .......rlo.r.th STRABANE T'VP •... County of ..WASlfIN:GTOtL Commonwealth of Pennsylvania REPORT AND APPRAISAL ~!-"' "' }o"onn RCC-2 \"DEP4£TMEl'~T'OF REVENUE \B~EW OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 .. COMMONWEALTH OF PENNSYLVM~IA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ..F.e.br..ua.ry......3..,.......l.9.7..2..... COUNTY ~~A.~.~.!~~.!.9..~. FILE NO §}.::::.?..!.::::.4..~.§. Whereas,ADRIAN W LAU.TH a/.k/a late of NQ.RTH .sT.RAB.ANE..TWP . in the County of .................................JiASHIKl.O'N..............................................................Commonwealth of Pennsylvania,having died on the ..................................s.e.v.ent.h................................day of ...............M.a.y...................................................19.....7.~seized and possessed 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 all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest. Unit Appraisement Oescrlplion of Asset Values Made for Inherllance Tax Purpoles $ REALY: SEE COpy OF SCHEDULE "A"ATTACHED TO APPRAISEMENT 24.001 OC PERSONAL: SEE COpy OF SCHEDULE "B"ATTACHED TO APPRAISEMENT 6,61 2..: total 30,61 2..: I form~;v:~hb~~::~h~w<>rllV~tol~~:.~~o~e~~~:b~;~~::s:~e~tis=~del~~~I I Appraiser .......................................................................................................................................................... I .......4)~::;'~')..................,.............,Penna. WASHINGTQN.............County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .....A.D.RIA.N W•....LA.V..'r.H ~/k/.~. Deceased. Late of NORTH STRABANE TWP. Date of Death,~.J.~.~7-:.7.J . Appraisemel!t Docket Vol.,3.8 .. Page,!~.~.:.~No ?.~.:.7..~.:.~.~.§ Filed 'in Register's OfJice,f..~.p..~~19 7..~ Amount of tax due,$ :. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement, .Yd"O~)ii::1-::;:\\HS'if111\ SII;/\.:~',:.)1:~.L S\~3U C:;~,~.:').-":"1:SSn"ti .~ii'il!(')1..:(lifl t,...·~ Appeal f,.om Appraisement,. Entered and charged,.. ...,(.I .I ..., I I (r'l\!'~'I t ,, ~; ".I ., ".I.I' " , IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. In the matter of :the Audit of Account filed in the Estate of Lauth,Adrian W. Deceased )Date of death ~...::::·:.---....£.2_---.L2-11'--· \No.-4B.6......J.JQ'-I-f~1.::J9~7......1,Term.19-12-.A.A. )Docket 38-169-9 _ TO THE AUDITING JUDGE: Enter my 'appearance for the CommonweaJth of Pennsylwmia,claiming transfer inheritance tax in the above estate,as follows: ~:'appraised V1alue of Estate:Realty-..--...__. ...__..___..______.__.____$J_..L~-£-_~_O_O~,-=-()_O Personalty--------..--.--.....__..__.____$6'__&:::.........</'-----"9~;-:d:............::3~._ Additioll!al Assets per Account.Subject ,to Tax...__...........__......__..--.------....--..------..------......$_ AddItiona,1 Assets per Audit,Subject to Tax ._____...__..__...__..------------------.----$_ GROSS VALUE .__..__......__.__...--..------..--..------$ CR. Debts and Expenses per Account;see Note Add~tiollial Debts and Expenses per Audit ) I ) $------- $------ $------- $----,------ $------- J CJ~-L9'1--'-t .=01-.-:-3=-_ ~-v}",L~ $-------_. $ TOTAL DEDUCTIONS.$__._..._ y) Clea'r VaJue .....__ CALCULATION Less Deductions .... Gross V:aJ1ue .____.. Tax-! able at 2% Total Tax .__....__.__....--.---.--.-------------- - . ~;~u~t7~ViOUsly palid __...m __mm •__.m ______$.l /0 ~"r:~ Balance . . . .____----------$11 0 2~_()I-L. Interest~~Ts._.Lmos,I'days @~%_$,l.(II' TOTAL TAX AND INTEREST DUE ..' .__._____.._$I 1 C1~'?~'... c OJ s~~tIP]q,=-;;;:J!t~77'7.~ ,~,7 ~~ $-------- $ $d(oC)0,0 0 $ItJ..!:,"',de $d J 0 j-,;Z G 'I TAX PAID ON ACCOUNT NOTE:The following credits claimed in the Account are held not deductible 'as against the tax:~/')-'7 ~--:B-~> ________.--_--=;,,~~1.-S......,'l'i Ql $ ---------.-------..---"'-C29~-------------- I $-J_.fU 8r ~~.~~ $~~~2J£..-LC ' --~7-iE--- IL...--- z 0 r0s:"tIU)s::0(.")~0 »--J "Z m~2:.......--J ~0....?::0 m "tI-..~»m to::l~-.<--)r ~~,r:..--l "TI...:>:?:J:"TI 0 ~C-O 0 :0('"'."~f--"TI :u »-1 .!"tI "tI 0...w 1-Z m "tI "%J ;3'":..rJ Z m.-1 0::'J)-Z »~oq:Cf)-:r:::II>:0:t:::::':)(.!J U)<»0::l.I.J <::r z -("V)<0 '"r--C::.;:»1ft I ..z i); III >~~ IN THE COUhT OF COMMON PLEAS OF WASHINGTON COUNTY,,PENN . O.hPHA NS'COU nT DIVISION THE HONOnABLE P.VINCENT MA.tiINO, Judge of the said Cour't. (."':J ....:¥ Wednesday,May 24,19Qi·:;a"t 1 :30~lclock P.M.~-(n ~-' AD·t\IAN W.LAUTH,a/k/a 'J--, No.486 of 1971 ) ) ) ) ) ) ) ) ) FnANK C.CA.tinOLL,ESQ.J of Washingto , Pa.,representing the A~Q1Jntant.......}l .._,,.,.,:-u..> ()o<..-:~~--.;;~;;~:.:' BhYAN W.PIZZI,ESQ;-.rof;Washingtotl,," Pa.,representing Aline;Eiier,cla:rrna~t.:.:..,,:-,.../7 .~) HEA.nING ON MATTEn OF CLAIM ESTATE OF IN hE:. ~zED.W.LAUTH,ct>.J>-~Deceased. ziiiD. ZeCJzi~BEFO~E:~ t iXI-~ Q APPEAhANCES:.Jct U Qj., :I:.."N iiiII:iiiI-0:oD.III 0:TIME: I-0:joU .JctUii:ILo , Official Stenographer -Jacqueline Hammond .. INDEX WO WITHIN T.hANSC-hIPT :!:z0(>..I>-CllZZIIIa. zoI-elZiUI0(~ ..,:uiiiI-UI C ..I0( § C:J... % t=.N vi II:~0:oa.III0: I-0::JoU ..I0( U ii:II.o WITNESS CHAnLES A.ElLEn HOWAhD A.FAnNSWO.t\TH Direct 3 11 Cross 7 14 THE COUnT: MR.PIZZI: Mr.Pizzi? Good afternoon,Your Honor.This has been the 3 time set by the Court in the estate of Adi'ian W.Lauth at Number 486 of 1971.It is in regard to a claim against said estate by Alin Eiler. THE COUhT: THE COUhT: ~z~Mh.PIZZI:...>-(/)z ZIIIII. What is the name of the claimant? The claimant's name is Aline Eiler. We are ready to proceed. ~MR.PIZZI:I-Clz i M(/)r. 0(~ Your Honor, Charles A.Eiler. lId like to call as my first witnesl3 ..=o ii:l-(/) Q oJ0( ~CHAhLES A.EILE.bI IS CALLED AND SWOhN. :J.., ~DIhECT EXAMINATION BY MR.PIZZI: til ui:Ql-II:o~AII: l-II:g Qo oJ 0(u Aii:...o Mr.Eiler,do you want to state your full name please? Charles A.,Eiler. You r address? R.D.1,Box 316-A,Venetia,Pa. Q A re you married? No,I am not. Q What is your occu pation ? A Lithographer. Q By whom are you employed? A Guyer Printing Company. I I Q A Q A e Q A ~z Q«>.J>-aI Z AzIIIDo i Q0..~Z :J: aI«~ ..,:Aui..aI QQe.J«U AD:J.. :1:.QI::III viII:AIII..II:0L QIIIII:..II: :J A0U .J«QuiLII.0 A e Q A Q 4 A Q Are you related to the claim~nt in this case.Mrs.Aline Eiler? This,is my mother. And does she reside with you? No.she doesn't. Do JOu reside with her? Are you in any way dependent upon her for support? No.I am not. Mr.Eiler,what is your mother's relationship to Mr.Lauth,the decedent? Her brother. Was this a full blood brother? Yes.it was. Did your mother also have a sister named Gladys Graff? She did. And was Mrs.Graff also a full sister of your mother? She was. Was she therefore a sis ter of Mr.·Lauth? She was. Is Mrs.Graff alive? No,shels not. Do you recall when she passed away? The early part of January in 168. Was Adrian Lauth alive at tha t time? 4 5 A He was. Q Do you recall the name of the funeral director who handled the burial for Mrs.Graff? A Howard F~rnsworth. Q To your knowledge did Mr.Lauth attend the funeral of his sister? A He did. Q DiXd you have occasion to speak to him at this time? A Yes. Q Was there any discussion regarding payment of the funeral bill ? A There was. Mh.CAn.nOLL:If Your Honor please, I will object to any testimony relative to conversat on between the decedent and this man.We have no wa. of countering this by virtue of the death of Mr.Lauth a nd I would say at this stage it must be hearsay. ",~Mh.PIZZI:Your Honor,the Dead Man's huleis fairly clear that people can testify regarding conversations of a :aead man as long as they aren't testifying against interest.Mr.EilE r has no interest in the esta te of Adrian Lauth and is therefore qualified to testify.m's only testifyin" as to what he heard. THE COUhT:The question would ac ually be hearsay at this time and we will permit the Q A -Q A :3z«Q>...>-III·z Az...0.. i Q0I-eI Z J:AIII~ ..,: l) itI-!!! Q-..Ic( §QQ :J., x A~N iii 0::Q...I-0::0lL A...0:: I-0:::J Q0l)...«ij Aii:lL0 Q-A Q A Q question now and see how far we go on it.Excepti01 is noted. Do you remember the question? Would you please repeat it? Was Itb,€Te any discus sion regarding payment of the funeral bill ? Yes,there was. "And were you present during this discussion,? I was. What was said? Adrian W.Lauth,my uncle,asked my mother how this was being taken care of.And my mother said,"I guess I'll have to pay it." And with this he said,well,he would pay half of it. And you were present when he stated this? I was. Was anybody else present? No,there.wasn't. Aside from your mother. Just my mother,my uncle and myself. To your knowl edge,Mr.Eiler,was the,funeral bill of Mrs. Graff ever paid ? Yes,it was. If you h,now,who paid it ? My mother paid it. How do you know this? 6 7 ~.Well,we're very close,I mean as ·far as I know a lot of my mother's business and I-know that she had paid the funeral bill. Q Add to your knowledge did Mr.Lauth contribute one-half? A No,he didn't. Q How do you know that he didn't pay the one-half? A Well,it was brought up any number of times that she had never got any money from him yet toward the funeral bill. Q Did you and your mother have occasion to discuss her business? A Yes,we discussed things of this nature. Q Would you have known if your.mother was paid by Mr.Lauth? A I would have. Q I have nothing further of this witness. ChOSS EXAMINATION BY Mh.CAhhOLL: Q When did this conversation take IlDlace? A In the funeral home. Q When? ·A You mean when? Q Yes. A When my aunt was laying in the funeral home. Q prior to the burial? A Oh,yes. Q And you know of no conversation between the parties subsequent 8 to that? A No.Because like I work and I got there in the evening and he was in Florida,and he came from Florida up and this is the first I saw him and we talked. Q So there was a discussion about the payment of the funeral bill in January of '68 and no money was paid by Mr.Lauth prior to his death.Is that correct? A This is correct. Q And when did Mr.Lauth die? A Mr.Lauth died on May 7 of 1971. Q So some better than three years had passed. A Yes. Q And I am interested,Mr.Eiler,in the substance of that conversc:tion. Did you participate in it ? A Participate ? Q In the conversation. A No.I was just standing with them while my mother and her brothE r were talking together. Q And they are brother and sister? A Yes. Q And you say that some question was raised by Mr.Lauth as to hew the funeral expenses would be paid. A Mr.Lauth asked how they were going to be paid. Q I see.And what did your mother then say? ,------------------------- A My mother said,"I guess I'll have to pay them." Q Why did she say that? A Well,this is mBu',Hly the procedure with this family that everythir g got dumped onto my mother. 9 e Q A :5z¢Q>..>-IIIZ AzIIIII. i Q0I-Clzi AIII¢~ .,:Q~ 0::I-III AQe..¢u Q0:J., :&.."III ai0::AIIIl-ll:0II.QIIIIl: l-ll::J A0u..0(. i:i Qii:IL0 A e Q You said you were very close with your mother. I am.yes. Did she receive any benefits as a result of the death of her sister? Yes,there was.You mean from her sister? Yes. No.her sistel'received nothing. 11m talking about Gladys Graff. No. As a result of that death,did your mother receive any proceeds from insurance? No. Nothing? No. As far as you know. As far as I know there was nothing. Now when your mother indicated that she might have to pay the entire bill,what was Mr.Lauth's remark? A Mr.Lauth said he would pay half of it. Q Did he use that language? A Yes,he did. 10 Q Or did he say,as I think you said the first time,"I guess I'll have to pay half of it.II Is that wha t he said? A Q A ~~Q...>-UIZ Z11/II. ~A~ClZ ~Q oc( ~ t A it~UI Q...<I:~Q ::l., ~AIII iii~Q~II::oII.IIIII:: ~II::5 Ao...oc(u Qii:II.o A No.He said he would payahalf of it. And so to your knowledge your mother paid the full amount and th pn never received any reimbursement from Mr.Lauth. Correct. A nd you don't know whether he and your mother might have had se me other arrangement subsequent to tha t time. To my knowledge they haven't. But they could have. Well,it's very possible,but to my knowledge there was nothing ever said about it. Do you know how mu:c:h the funeral bill was? Not right offhand,I couldn't tell you. Is that the only conversation you recalli/~which your mother and Mr.Lauth had in regards to this funeral bill ? Yes,at that time.Because he left shortly after to go back to Flo ida. Did your mother subsequent to that time make efforts to have Mr.Lauth pay the bill ? Pardon me? Q Did your mother,subsequent to ifanuary of 1968,mal~e efforts to rave Mr.Lauth pay the bill ? A I think it was discussed once after that,but I don't know what was said.I wasn't there. 'THE COU.l:i.T: Q I don't have any further questions. You are excused,sir. 11 i Ii Mh.PIZZI: . I'd like to call Howar'd Farnsworth. e ~z0(>oJ>-UIZ Z iiin. i.0I-eIZien.0( ~ ..:00:I-UI QeoJ0( § Q:l., :I:l-I'(II uiII:IIIl-e::0n.IIIe:: l-e:: :l00 oJ0( tiii:IL0 e 'HOWAhD A.FAnMSWO.t\TH IS CALLED AND SWOnN.. DInECT EXAMINATION BY Mh.PIZZI: Q Mr'.Fantll.sworth,do you want to state your full name for the rec ord? A Howard A.Farmsworth. Q A nd you r address? A 425 Brownsville hoad,Mt.Oliver. Q And what is your occupation? A Funeral Director. Q By what name do you operate? A Farmsworth Funeral Home. Q How long have you been in the business? A 25 years. Q Are you presently in this business? A Yes,I am. Q Mr.FarJI1!.sworth,,do you know Mrs.Aline Eiler? A.Yes,Ido. Q And did you know the decedent,Mr.Lauth? A Yes,I did. Q If you could please,could you tell the Court how you knew thes e 12 people? A Through acquainta:h~esl-'~of preceding funerals such as Mrs,Eilelr's husband. Q So your relationship goes ba"ck a few years,is this correct? A At least~20, Q And did you know Mrs.Eiler's sister,Mrs,Graff? A Acquintance. Q And were you contacted to handle the interment of Mrs.Graff? A I prepared and interred the remains of. Q Do you recalhwhID contacted you? A Mrs,Eiler and a nephew,Mr,Erhart. Q Mr.Farmsworth,.were you ever present during any discussion between Mr.Lauth and Mrs.Eiler regarding the funeral bill ? A Yes,I was. Q Would you relate to the Court what was ;said at that time? A In carrying on a conversation with Mr.Lauth in one of the rooms Mrs.Eiler came in.Mr.Lauth had said in front of me to Mrs. Eiler,"How is this going to'be taken care of2"I don't remember what her answer was,but he turned around and he said to me, "Howard,don't worry about it.This will be taken care of." Q And you were present during the time of ~hese statements by Mr. Lauth? A That's right.They were made right to me. Q Mr.Far jlllSwo r th,I show you a bill Is this your letterhead bill ? 13 Yes. Paid in full. Yes,it is. March 4,1968. Would I be correct in stating that the funeraExhibitNumber1. No further questions,Your Honor. bil~of Gladys Graff was paid? Could you relate to the Court'the total bill ? If the Court please,I would like to introduce this as Claimant's Paid by Aline Lauth Eiler,sister. And dlDw;mat the'bottb'm of the bill,what is written? $1,111.00. It's marked PAID March 4,1968. Is that your signature thereunder.?; .hight. And is it marked ·"PAID"? Is it dated January 14,1968? That's right. Is the bill made to Mrs.Aline Eiler? That's right.She cont:r'acted the bill. A Q A Q A Q ~z«A>.I>-UIz QzIIIn. i A0~CI Zx QUI«~ t-=Auii:~III QQ .I«U AQ :J.., ::t..Q"N viII:AIII~II:0~QII: ~II::J 0U .I«Uii:...0 A Q 14 C.hOSS EXAMINATION BY M.t<.CA.ti..hOLL: Q Mr.Farnsworth,you were contacted by Aline Eiler in regard to the interment of Mrs.Graff,were you not? A As to who put the original first call in,sir,I don't know.But arrangements were made by Mrs.Eiler and her nephew,Mr.Er~art. As to whe re the first call came,I don't know. Q But you were here when Mr.Charles Eiler testified about the fact that Mr.Lauth was in Florida at the time. A That's right. Q :And so that your recollection that you are stating now is that Mrs Eiler and her nephew made the arrangements. A That's true. Q And when people make the arrangements they are the ones who aI e expected to pay,are they not? A Well,let's put it this way:to a point,yesi But where the other. survivor could not be there,is hospitalized or something else,wI ereby somebody else comes in to complete the arrangements,I just want to clarify that. Q But the arrangements were made by Mrs.Eiler and her nephew and you anticipated payment from her. A That's right. Q And you received payment from her. A I did. Q Now the conversation which you are relating to,did that occur prior to the burial at the time of viewing? A It occurred during the layout ti~e. Q And you are saying that Mr.Lauth had some sort of conversation with Mrs.Eiler and you did not hear all of it.but there seemed-- A I did rot make that statement.My statement was--- Q I will ask you an additional question.You say Mr.Lauth talked to you about'how this funeral was to be taken care of. A Mr.Lauth talked to Mrs.Eiler,not to me.I happened to be sitting :J talking to Mr.Lauth when Mrs.Eile1'came into the room.That was the firs t time I got a chance to talk to and extend my sYJ:rmpathy to Mr.Lauth.So the following was a little conversation between the two.and he says to Mrs.Eiler,"How is this going to be taken care of."or something in those words.'What statement she had made at that time I don't know,but he turned around and said. "Howard,don't worry about it.You will get paid."End of conversation. Q That's ali;!,Mr.Lauth said? A That's right. Q And you don't know what Mrs.Eiler's response to his inquiry WaE ? A No,I don't. Q I don't have any other questions. 15 THE COUhT: Mh.PIZZI: Mh.CkhhOLL: Any other'questions? No.That concludes ou.l.case.Your Honor. I don't have any objection to the admission of the exhibit,Your'Honor 0 EXAMINATION BY THE COUhT: Q Mr 0 Farnsworth,are the charges made in this matter on the bill head dated January 14,1968 the usual charges made in your business or profession for the various types of services rende red? 16 Mh.CA .h.hOLL:If Your Honor please, I object to the Court making inquiry of this.As I understand it,the claimant has rested.I have not o bj ected to the admission of the exhibit and I think the Court's function is one of listening,-rather thar eliciting additional information 0 THE COUhT: ruled;exception noted. The objection is over- (The stenographer reads back the last question), And are the charges made therein fair and reasonable charges? In my estimation,very much so. The Cou:rtt will receive in evid,enw'e,::and make part of the record the exhibits marked Claimant's Exhibit Number 1in this matter. You are excused,sir0 (Witness excused). MHo CAh.hOLL: Thank you,Your Honor 0 That concludes our cas e. I have nothing fu r thel7,Your Honor.I would move for the dismissal of the claim,Your Honor,on the basis that a claim against the decedent's estate to be established mllst be clea , direct,precise and convincing.The only evidence we have here i testimony of a son of the claimant in regard to a conversation between the decedent and his mother.And there is a subsequent conversation almost concurrent of that between the decedent and 17 ~z0(>..I)0- IIIZ Z IIIa. i~~zX UI~ ~-~I-!!! Q ..I0( § Q ::I... ~....III the funeral director in which it is indicated that the funeral bill would be taken care of,but how or by whom is not specifically stated.In addition,this.~e is some in excess of three years prior .to the death of Mr.Lauth and no collection was ever made by Mr . Eiler of what she claims to be t he one-half total due. (At the direction of the Court,off-the-record discussion was not recorde d by the stenographer). (proceedings Closed). Transcript completed -5-31-72 Ii~I hereby certify that the proceedings and evidence are contained 0:oL~fully and accurately in the notes taken by me on the hearing of the above ~. ::I8 cause,and that this copy is ..IeliUii:...o The foregoing record of the above cause is hereby approved and directed to be filed. I'-'-' Date: J. .,. ;.,r. j U .;"1 :: L -.,1 '/ ". .,. ,'J j,• •J j J " .. " (:,' J t '• I', J J ....t..,~..s ...-}l.J ~.I ..._'1 ,J ,.;....._til ,. 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