HomeMy WebLinkAboutOC1971-0487 - ESTATE OF LAUERMANPETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate FormJ
Estate of NELLIE.LAUERMAN ___._._.
Deceased
No 6.3::-71.:-.48.7 .
Fiduciary..Har.Q.ld..W•...L.~1J.e.:r.m~:n ...Ez~~JJ..tQX'.
~~~~~~
Decedent's_death ~~x...~.~?!.J?~~Grant of Letters ~.~:r.}~~?~.J~.!.~.
This is the Eir.sLand..Einal account filed in this estate
If there have been former accounts filed in.this estate,list file nlJmber or number and term .
None
....-------'O _________~___ ___..____-.
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record ,.
Name of surviving spouse ~.?~.~~'.~_ _.._ _ _ .
....:.•~,.II
List issue,where material:•.•,
H<~rold W.Lauerman;,Son.
.-,
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate).
Yes.No.'If answer yes,name them _.__._.
..
______..______.._________a.aa•••••••••••••••••••••••••••••••
Leg.atees
Harold W•.Lauerman
Relationship
Son
Interest
Entire
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
None.
If partial 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.~
If any'exception give cause:N0,Uea.:.
File copy of Notice
and date of mailing E.ehruaqr..25ih.,...1972 .
,
Is estate subject to the filing of a Federal Estate Tax Return?No ,.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $}~.~.:.~~.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
......Non.e...
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such ~Iaims;state whether they are admitted to be correct;and whether the claim is denied.
I
None.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None.
$4.55
2.00
198.17
Balance for distribution per account,
Itemize any additional debits not shown by account:
None.
Total additional debits (Add)
Itemize any additional credits not shown by account:
Transfer tax on Cities Service and
Stauffer Chemica1stocks,
Short Certificates,
Wash.Co.,P.P.Taxes,
Total additional credits (Subtract)
Balance for distribution
$.lQ •..QlB.....Q5....•..•••......•
$.....:.............................•
$204...72...................9 813.33 .
$! .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Voucher of Harold W.Lauerman for shares of stock
taken in kind as advance on distributive share,
Cash on deposit,
~-------~---------------
$8,453.26
1,360.07
9,813.33
,
If P ijU....,#C _..mu
If F 'I E 'I'd b P " , I f R d None claimed.,."ami y xemptlon c alme y etltlon,give pace 0 ecor :.
If F '/E t"I'd t d"t''1 t'h'db'f CI'None claimed.ami y xemp Ion IS c alme a'au I ,give name,re a IOns Ip an aSls or aim:.
List any advancement or distribution on account that has been made,and nature and amount of same:
Harold W.Lauerman,Advance on distributive share:
182 shs.Cities Service Company Com.Stock at inventory value,
4 shs.Stauffer Chemical Co.Com.Stock at inventory value,
$8,268.26
185.00
$8,453.26
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:
Harold W.Lauerman,Balance.
0:
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The,above named Fiduciary or representative thereof,
being duly swo.r.n doth depose and say
that the facts set forth in the foregoing petition are true
to the best of h~~knowledge and belief"
···················.···.SWOFf,l.··to and subscribed before
me this .J.~.t9.day of M~.:r.~~!~19~.?~..
•;d,~·r .,.L~.J~,-siQnature of;Officer .7~~~::..~'tiJ....f'::--c •'-r '..
:"\title~:~ffice~~~~~tra~ao.~.~~~,~Wa~m~~0r-~~~~ntY~.pa~.
~Office expi res..:..:M.Y.Commission.£x.pires.F.eb•.2,.1913 .
....;-~\.-)....:-
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And your petitioner will ever pray,etc,
Deceased
Executor.
Fiduciary__..~~!'.<?W..W!b~~_~_r.n?:~g~.
Estate of NELliE LAUERMAN'...........---__---..-_..__-..
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63-71-487No.
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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..'
Arnold W.Hirsch,
Attorney
~2
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
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IN RE:
ESTATE OF NELLIE LAUERMAN,
DECEASED•."
NOTICE
NO.63-71-487
Notice is hereby given that Harold W.Lauerman,Executor of the
Estate 'Of Nellie'Lauerman,Deceased,has filed his First and Final
Account in said Estate with the Register of Wills of Washington County,
Pennsylvania;said Account will be presented to the Orphans'Court
D~vision ?fWashington County,Pennsylvania,for confirmation March 6th,
1972,and~i~lbeaUdited by the said Court on March 20th,1972.
A copy of the Account is enclosed for your ..information.If you
have any claims against the Estate,please contact the undersigned.If
there are no claims filed or exceptions'taken,distribution will be
made in accordance with said Account and Petition·for Audit.
February 25th,1972.
,r .L~Y
for Harold
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Q!nmmnulUtaltlJ nf Jtuungluauta.l
11llIan4tugtnu Q!nuutg.~nn:
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
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on the 12th.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
Nellie Lauerman
late of Borough of Donora in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Harold W.Lauerman
the Executor in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office pr,escribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
HaroldW.Lauerman
committing unto Him the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Him
to.exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to r.ender a just and true account of said administration at the expiration
of six months from ·the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington,this 12th.
day of May in ·the year of our Lord one thousand
nine hundred and Seventy One
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LAST WILL AND TESTAM:r~NT.
THIRD.I hereby make,constitute and appoint my son
Signed,sealed,published and declared by the said
FIRST.I direct that all my just debts and funeral
Nellie Lauerman as and for her last Will and Testament,in the
presence of us,who,at her request and in her presence,and in
seal this 13th day of March,A.p~1941.
Testament.
Harold W.Lauerman to be the executor of this my last Will and
expenses be fully paid and satisfied as soon as conveniently may I
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SECOND.I give,bequeath and devise all of my estate,1
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IN WITNESS WHEREOF,I have hereunto set my hand and II
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ithepresenceofeachother,have subscribed our names as witnesses
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cyk""'r [;J)'~~JL~(sJ)
be after my decease.
,
real,personal and mixed to my son Harold W.Lauerman.
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:1~I,NELLIE LAUERMAN,of 920 Thompson Avenue,Donora,!
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;1 Washington County,Pennsylvania,being of sound mind,memory and Ii
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JI understanding,do hereby make,publish and declare this to be my !
:I.last Will and Testament,hereby revoking and making null and void i
,I any and all Wills and Testaments or Wri tings,in the nature there-
;j of,by me at any time heretofore made.
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mouutg of lIu1141ugtou J1111:
Personally before me,the undersigned authority,a __NgJ~!:Y__f.~Q!~_9-__.._in and for said
County and State,appeared ..._._M~.Q~P...J:.~!~'Q~_~~_..____who,being duly
sworn according to law,deposes and says that·,he is the executor ~~of the es-
tate of ...Nf;L.t.IE_._LAUE.RM!\N.•...__._..._.__.__..deceased,that the foregoing schedules constitute a
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't,·"d ' t f th I d Itt f NELLIE LAUERMANcompe e mven ory an 'appralsemen 0 e rea an persona es a e 0 ..-----..-------------,
deceased,exceptreal 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 ~~l(.
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Sfworn a~u==scribed be
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0re ;{.this ..o?!~...}....<(..........~.~?J~
,ay 0 ··..···O/:·>·A ~~cut~~1<
RENA F.HIRSCH,..~.~~.
Donora Borough,Washington County,Pa.ADDITIONAL INSTRUCTIONS
My Commission Exp)resJeb•.?J.19Z~t b f'l d 'th'th th ft ' t t fIt t',I.:AnmventuI'Y :r'tJ.us e 1 e WI m ree mon s a er appom men 0 persona represen a lve,
2.A .supplemental inventory must be filed within thirty days of discovery of additional assets.~3.1 Originlw.~and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
,-Ov!:r $1O,~00,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
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"3Juututory UUll !\pprU111ttutut of the goods and chattels,rights and credits 'fIlhich
were of m;~~:J;;~~"!J.~~~,.late of :a9.~.9.~,gD.Q.f.p..op.9.;r~.
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Washington COuniy,Pa,?'taken"atid'made in conformity with the above affidavit.'.'t
/DOLLARS CENTS
PERSONAL &,STATE:
Household furniture,
Cash in safe deposit box,
182 shares..Cities Service Company Common Stock @ 1.j.5.43,
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4 shares Stauffer Chemical Company 'Common Stock @ 46.25,
REAL ESTATE:
None.
200 00
5,000 00
8,268 26
185 00
I$13,653 26
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Inv.entory and Appraisement
• I •. ......' )'.'-IN;!,HE .ESTATE OF
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'"NELLIE'LAUERMAN DECEASED...................................................,.
Filed ,19..n·......
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Donora,Pennsylvania.
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,depose sand say S that the above.account
as stated is tr,ue and correct as b.~veri Iy believe,s •...
S'd .;I ';1..'d;b'f h'10thworn,an1 supscrl~e..,e ore me t IS•••••••••••••••••••
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REN/\f.HIRSCH,Notary Public ~
DO:13r3 Borough,WJ~hingti)n COU:hY,Pa.
My Commission ExpIres Feb.2,1973
Wa1shington County,ss:
'.~,._.
Harold W.Lauerman
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 '.3_.=__7d...:~.I___..,
Witness my hand and official 'seal this fp_~_
day af.~-------------\'iI\ii--~------:------192ih-~~t~..,..,._
Register of Wills
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYi,vANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF NELLIE LAUERMAN,
DECEASED..
NO,,_
FIRST AND FINAL ACCOUNT OF HAROLD W..LAUERMAN,EXECUTOR
$14,327.26
4,614.91
~!l.tltl~RY
PRINCIPAL OF PERSONAL ESTATE,
Total Debits,
Total Credits,
Balance,$9,712.35
INCOME FROM PERSONAL ESTATE,
Total Debits,
Total Credits,
Balance,
Balance for Distribution,
$305.70
00
305.70
$10,018.05
BALANCE FOR DISTRIBUTION CONSISTS OF:
182 shares Cities Service Company Common Stock,
4 shares Stauffer Chemical Company Common Stock,
Cash on deposit in Mellon Bank,
Total Balance for Distribution,
$8,268.26
185..00
1,564.79
$10,018.05
Date of Death:May 6th,1971.
Advertisement:May 20th, 27th,June 3rd,1971.
,-
PRINCIPAL OF PERSONAL ESTATE
Dr.
The Accountant charges himself with Principal received as follows:
To Goods,Chattels and Credits of the decedent,as
per Inventory filed June 30th,1971:
Household furniture,
Cash in safe deposit box,
182 shares Cities Service Co.Common Stock,
4 shares Stauffer Chemical Co.Common Stock,
Total Inventory,
$200.00
5,000.00
8,268.26
185.00
$13,653.26
6-71 Received proceeds on sale of household furniture,$S~4.00
Inventory value of household furniture,
Gain on sale,
Total Debits,
Cr.
200.00
674.00
$14,327.26
The Accountant claims credit for payments as follows:
Funeral Expenses:
5-25-71
12-6-71
g-14-71
Lawson-Rabe Funeral Home,Burial services,
Bianchi Monuments,Engrave stone,
Debts:
West Penn Power,Columbia
$1,725.70
112.50 $1,838.20
5-22-71
5-25-71
6-2-71
6-18-71
Gas and Bell Telephone,
Memorial Hospital,
Borough of Donora,
Valentine's Dairy,
Auth.Boro.Charleroi,
Mon Valley Sewage Auth.,
Taxes:
Household utilities,$
Balance due,
Ambulance service,
Balance due,
Water bill,
Sewage bill,
41.63
60.00
20.00
5.40
5.50
15.44 147.97
5-25-71 1/3 1971 real estate taxes on residence in which
decedent owned life estate,(Jan.I-May 1,1971)$81.62
6-21-71 Russell Marino,Agent,Acct.lnheritance Tax,750.00 831..62
PRINCIPAL OF PERSONAL ESTATE
Cr.(Cont'd.)
Administration Expenses:
Russell Marino,Register,Probate Will,
Wash.County Reports,Advertisement,
Daily Herald,Advertisement,
Russell Marino,Register,File Inventory,
5-5-71
5-13-71
6-4-71
6-19-~1
Guy Rogers,Clerk,Probate expense,
$20.00
15.00
14.00
12.50
4.00
Russell Marino,Register,Bal.on Letters,
Russell Marino,Register,File Account,
Rena Hirsch,Notary fees,
Arnold W.Hirs ch,Esg.,Attorney's fee,
Total Credits,
12-6-71
Arnold W.Hirsch,Esg.,
Rena F.Hirsch,
Reimburse costs,cert.
copy of Will,photostats,
certified mail,
Notary fees,
7.87
3.00
1.50
17.00
6.00
1,696.25 $1,797.12
$4,614.91
INCOME FROM PERSONAL ESTATE
$1.80
100.10
1.80
100.10
:.1.80
100.10
$305.70
Dividend,
Dividend,
Dividend,
Cities Service Company,
Cities Service Company,
Stauffer Chemical Company,Dividend,
Stauffer Chemical Company,Dividend,
Dr ..
The Accountant charges himself with the following income received:
Stauffer Chemical Company,Dividend,
Cities Service Company,
Total Debits,
6-2-71
12-6-71
9-8-71
Cr.
None
THE DAILY HE'RALD.,
MONONGAHELA,PA.
PROOF OF PUBLICATION'
In compliance with the Newspaper Advertising Act of May 16.1929 P.L.1784.Sec.3.
paragraphs (3)and (25),
County of Washington }ss:
State of Pennsylvania
Personally appeared before me.a Notary Public in and for said county and state.
Mrs..-lL.F...DeSantis.,who,being duly sworn,deposes and says:thaL....She._is
the bookkeeper of The Monongahela Publishing Co.,a Pennsylvania corpora-
-'~tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
't\Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
I established in the year of 1846;that the printed notice or advertisement,attached hereto
is a copy of a notice or advertisement,exactly as printed or published,which appeared
in the said newspaper in its regular issues on.the following dates:
May...20,2.7..and June -.3..,l971 --.................-.
..~~.1J.'l'QB..I.$...N.Q'l';l;Q~.:~.::r~.f,l:t.e Qf.N~.~~!.~J;.~~.t:l.~.~.~___.
that the affiant or the corporation in behalf of which s.he is acting is not inter-
ested in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as to the time,place and character of the publication are true.
Sworn to and su
~
~
before me this .C,REID DOUGHERTY,Notary·'Public
197/.MONONGAHELA,WASHINGTON CO.,PA.,
L My Commis~ion expire~July 29,197Z,,..."
Notarv Public
Washington County Reports·
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.3,paragraphs (3)and (25).
~
COUNTY OF WASHINGTON}SS.
SlATE 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 officiaJ!legal periodical for said Washington County,published weekly
having 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.?9..L..??..?.!.?..?.:?:-.
............J.y.n~~;t.9.?.;t ,
Estate Notices
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.
• • • •• • •••• • ••• •• •
c------------.---l
LAUERMAN,NELLIE,Dec'd,
Late of the Borough of Donora,
Washington County,Penna,Executor:Harold W.Lauerman.39
Second Street Extension,Donora,
Pennsylvania 15033Attorney:Arnold W.Hirsch.534 Mc-
Kean Avenue,Donora,Pennsylvania
15033
;
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~..:~of th;,""id..it ~to th'rJ/!;;;;;t;;'''''rt!p~~
Sw=to ~d mmcrib<d bofOC:Z:===~~-~~
......~r..g day Of ~~~~~,19.~..7..!.~-..z~hb~
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In the matter of the Audit of Account in
Est3lte of NELLIE LAUERMAN.DECEASED.
TO THE AUDITING JUDGE:
No.63-71-487
Enter m~y ,appearance for H::.:..:..a.....:r.....:o=--l=.d_...:..W:..:.--=L::...:...a.:..u.....:e.....:rm:.=a~n~,:..--=E=.x....:...::.e-=c.....:u.....:t=--o=..=.r_-=.A=--c::..c=.o.:..:;u:.:.n=--t=--a::..n=-=.t.
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Arnold W.Hirs
20th day of March"19---.1£.
N.B.-Counsel shall,by separaite 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 p3lper.
Council suggesting proper distribution shall file a separate concIse state-
ment in th3lt regard.
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·72 APR 7 pn 3 54
RUSSEll MJ,:;HW
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YI.AS HINC;TON GO.,PA.
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No.63-71-487
In re Audit of Account in Estllite of
NELLIE LAUERMAN,DECEASED.
AUDIT
Jrartipr fnr 1\ppraraurr
FOR
Harold W.Lauerman,
Executor-Accountant.
Arnold W.Hirsch,
Attorney
~2
)
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
ORPHANS'COURT DNISION
-'-I
INRE:
Estate of
NELLIE LAUERMAN,
Deceased.
(
)
(
)
(
)
(
No.487 of 1971
HEARING ON AUDIT
The Honorable P.VINCENT MARINO,Judge of the
said Court.
Monday,March 20,1972,at 1:30 P.M.,EST
ARNOLD HIRSCH,Esquire,of Donora,Pa.,
representing the Accountant.
TIME:
:!z·«>.J>-UIZZIIIll.
z BEFORE:g
ClzXUl«~APPEARANCES:~0:I-UI
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is Arnold Hirsch.Mr.Hirsch?
deceased.
MR.HIRSCH:
Ii~THE COURT:I-0:oII.III
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Number 487 of 1971.the estate of Nellie Lauermal •
The Executor is Harold W.Lauerman and the attorney
If Your Honor please.I have here an appearance.
together with the Petition for Audit.The Executor is also the son
of the decedent and the sale beneficiary of her estate.There are nc
creditor's claims.There are no matters to be determined by the
Court.The balance for distribution is a small amount of cash whic
is to be paid to the beneficiary.I have with the papers a receipt
of the beneficiary for 182 shares of C'l4Ji.:€SService Company common
2 '
stock and four shares of Stauffer Chemical Company qommon stock
which weelected.to receiveiin kind.
decedent's estate?
THE COURT:Is there anyone else in Court'interested in this
"fA,'.(NO RESPONSE )
THE COURT:The audit of thisa<;count is ordered closed by the
:'!iz0('>....1)0.mzzIIIll.
io......,.
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Court.
(AUDIT CLOSED)
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63-71-487No._--'----'_--'----'_
Nellie Lauerman
decp-ssed
In the matter of the First and Final
Account of Harold W.Lauerman
Executor
$la,OlB 05
SCHEDULE OF DISTRIBUTION
Balance per account _
ADJUDICATION AND DECREE
And now April 7,19--R,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the balance for distribution in the hands of the Accountant is determined to be
$9,tl13.33 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be fjled
sec.reg.or an appeal be taken herefrom sec.leg.
Additional credit asked at audit 204.72
Balance _$9,813.33
Deduct Clerk's Costs &Receipts,1
Attorney Arnold W.Hirsch
Russell Marino,Agent,transfer inheritance
tax,
24.50
125.64
HaroldW.Lauerman,son,residue,including
cash and 182 shares common stock of Cities
Service Company at $8268.26 and 4 shares
Stauffer Chemical Co.common stock valued at
$185.00;held in kind and distributed as such
a t the apnra ised value,9663.19
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Account of
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IN THE COURT OF COMMON tpLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
J
ESTATE OF NELLliE LAUERMAN,
~
DECEASED.
RECEIPT
NO.63-71-487
I,HAROLD W.LAUERMAN,sole beneficiary in the above noted Estate,
do hereby acknowledge to have received the following shares of stock
in kind,at their inventory values,as an advance on my distributive
share of said Estate:
182 shares Cities Service Company Common Stock,$8,268.26
4 shares Stauffer Chemical Company Common Stock,185.00
$8,453.26
WITNESS my hand and seal this 5th day of January,1972.
Witness:
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PAY TRANSCRIPT
DONORA,PENNSYLVANIA
15033
ARNOLD W,HIRSCH
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ESTATE OF NELLIE
LAUERMAN,DECEASED.
IN RE:
COURT OF COMMON PLEAS OJ
WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIV.NO.63-71-487
\.
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
NELLIE LAUERMAN,
DECEASED.NO.63-71-487
PAY TRANSCRIPT
Balance per Account,
Additional Credit asked at audit,
Balance,
$10,018.05
204.72
$9,813.33
Harold W.Lauerman,son,residue,;
including cash and 182 shares com.'
stock of Cities Service Co.$8268.26
and 4 shares Stauffer Chemical Co.
com.stock $185,held in kind and
distributed as such at the appraised
value,9,663.10
Russell Marino,Clerk's
Costs &Receipts,
Russell Marino,Agent,balance
transfer inheritance tax,
Total,
$
$9,813.33
i J
1 .-,
Form RCC-33
RJtSIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF JfASHINGtON .
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_In~~rit~nce__an!i .E_f!tateTa~A.ct of 1~61.)
IN THE MATTER OF mE'ESTATE OF }.NEUIE tAUEBMAH.DECEASED AFFIDAVIT OF
_..........................···························..·····i·St;t~··f~II··~;;:;~···~i··d~;;d~~t·)·······························..···········...................EXECUTOR
Donora,Waah1ngton .~Late of ,........................................County
::.:.~-~=~V:::~~-_::-_-_:::=}'"
..................................................................................."-AAQU)w.•.......~~N..•...............................Eueutor
of the estate of the above-named decedent being duly sworn.depose IS and say •
Decedent·cUed J!~y.~.~~.!.
(Month)
Name and address of attorney or}
other authorized representative to.
whom all corr-espondence should be
mailed.
...........•19 ?~r testate 'leaving a last will.copy of which is hereto sttached•.}
(Hay)(V""r)l ~
.1l~l:4.W!'.~~.qbtE.q!".•..
BOx.3-'2,
Donora.····perm.ylv.n1..1S033"~··
That as such ~~,~~~.~deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO_DEC~DENT
Hellon National Bonk and Trust Co.Hrs.N.Lauerman 01'SOilDonoraOfficeHaroldw.Laue.....n
That the contents of said safe deposit box or boxes are itemized under Schedules B &E of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Sc.hedule A attached l1ereto and made part hereof sets forth full v 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 ditau·il.li"personal
property wheresover situated owned by the decedent at the time of death;all moneys left-b{th~'decedent
at the time of death,whether in decedent's immediate possession,standing to deceden~':~':~r~iit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,;or in trus~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 o~~ecedent'~·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 obligatior.s,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 mortgal:tes held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation·as to each item;all moneys payable
to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
-,
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In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the-date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.,It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transfe~ee 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 copy
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,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
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,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the 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 unpaid at time of,',
death;taxes accrued charge,able for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
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.
_~:~S_:=andS;:;of~::::.=:=:~~~:':~rd~__
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Jonora Borough,Washingt:ln County,Pa..".",non.or.a.,.""P.enns.yl.v..ani.a~15033.,...,.,.,
My Commission Expires Feb.2,1973 (City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly con~leted as above-directed.
RCC-34 '(f-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMeNT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE IIA"
REAL PROPERTY
,.
/
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be (1)(2)(3)
described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;if a farm state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.
NONE.
r .
Insert this total opposite IIreal property",Schedule "A"in the X X X X X
liAs Reported"column on the last page of this return.
00
RCC-:'Q5
~OMMON~ALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.).,
,Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundis tributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
1.
2.
3.
4.
5.
ITEM
List and describe fully
Household furniture,
Cash in safe deposit box,
182 shares Cities Service Company Common
Stock @ 45.43,
4 shares Stauffer Chemical Company Common
Stock @ 46.25,
1-$100.00 United States Series E Bond,Dec.
1941,C38558807E,in name of Mrs.Nellie
Lauerman,P.D.D.to Harold W.Lauerman,
UNIT ESTIMATED DEPARTMENT VALUATION
VALUE MARKEl'VALUE (Do not write in
this space)
$200.00 -200.00
5,000.00 -S000.OC>
/
8,268.26 ~'J..6 r:~toI
185.00 Jf~00
193.48
6.1-$100.00 United States Series E Bond,Apr.
1942,C9596096E,in name of Mrs.Nellie
Lauerman,P.D.D.to Harold W.Lauerman,193.48
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X $14,040.22 /1 0-</0.~06
"COmfON'\K\LTH OF PENNSYLVANIA
'I'lUNSFER INHERITANCE TAX
~SSIDENT DECEDENT
SCHEDULE "c"
TIli\.NSFEllS
.-.
(1)Did decedent,within two years ofdeath,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)No
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or nO)--;l~i~---
(a)Was there an~possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in ·his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)No
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)No
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others ---,--_
(7)Did decedent in his lifetime make a transfer,the consideration for which was 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 could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_~)~~~O~_
(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 attendi.ng 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'cla!med to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
None
DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
RCC':3'S ' •
tGMMON~ALTH OP PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRVCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name o~the decedent and others.List
real estate ~irst,as entireties,or joint tenants,giving brie~description,as indicated under Schedule
"A",plus the date and place o~record o~instrument e~~ecting vestiture,but do not include entireties
or out o~state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date o~acquisition,and the name,address and relationship (i~any)of co-owners to
the decedent.
Description o~Property,Date o~Acquisition,Name Iunit
Address and Relationship o~Co-Owners,and Place Value
of Record o~Instrument,where Real Estate.!
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value o~Value of
Entire Decedent's
Property Interest
1•Savings Account #65-7667 Mellon National
Bank and Trust Co.,Donora Office,in nam.
of Harold W.Lauerman or Mrs.Nelli.1 7'J?:J.7Lauerman,Ba1.on date of death,$9,496.59"50%lJ,748.2~
2•Checking Account #295-6786,Mellon He tiotlal
Bank and Trust Co.,Donora Office,in nam!!
of Harold W.Lauerman and Nellie Lauermal'l,/0f!S"Bal.on date of death $317.71,SOJ'158.8~
, 3•United States Savings Bonds Series £in
name of Mrs.Nellie Lauerman or Harold
W.Lauerman:
Q571 804 314£,$25,Feb.24,194S,43.92
Q70l 260 163£,$25,Nov.10,1945,43.19
C246 259 717£,$100,Mar.6,1957,127.36
C246 259 718£,$100,Har.6,1957,127.36
C246 259 719£,$100,Mar.6,1957,127.36
C246 259 72QE,$100,Mar.6,1957,127.36
C246 259 72m£,$100,Mar.6,1957,127.36
Q915 774 91E,$25,Dec.19,1942,lJ1.04
Q265 565 131E,$25,Oct.2,1943,46.22
817.11 50%408.58 4°t'st
Insert this total opposite "Jointly Owned Property",Schedule"E"I>SJ~":21
in the "As Reported"column on the last page o~this return.$5,315.1 I .~
RCC-37 -(12-63)
CO~iMON\\.·EALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFstatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOF:BENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forUI this fact.)OR NO BIRTH---
....'O..""--v __
..---._.•••,_........-39 Seoond Stre.~£Xten.ion.
Donor.,Penneylvania.--
"
,.
~
,
Deponent further says that all the above-named benericiaries are living at this time except below:
I
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
..~~.t.Ll.E ..JAPE.RMANs ..
Deceased
(Executor-Administrator
must complete "As
Reported"column #1.)
0 t l-j ''U ::c"1 "1 OJ (b
0 II)e:..I I .
til ::l til
til til 0:I if ::l '"d~;:e:.."1
~til 0
II)~"tl'O"1 (bC'"o "1(;)I '0 ~
t%1 !!lr+til '<r+II)r+(b ~ifItl
.Year .
P.Il THE
!No .Will
JAxlm(~l¥Iioo
Late of ...Borough of Donora......................................-.
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of Wa~.l1ing1=()I1 .
°-Vd "0:1 NO-L:~i41HSV!r\
S"111 P.\.:l ()}r::1SIt):.I ':.J
CNk;~;n:;r~ntl
enc::s:::s:::>,...::::cf.D-...-......-......-...to<g.W W W:?"'?"'?"'e n ~>;:;:;:---
-&)-&)'*-&)-&)-&)
.Jo!o'U.:~>~til.:...:::C..-..~:::cic (b ....Ut '8-Ut VlCOOe:..e:"1....'"~AI Cb.r:..,fill c...-
-&)-&)'*-&)-&)-&)
::lc::c..
tlCb_
:(;~...---2.
6h II ~PJ ~c Hnr I L4
l "..I .-,l'I I I ~I\~':J II ....."
Arnold W.Hirsch ,Esq.,
Donora,Pennsylvania.'.\
,:..,~{).~.,~:L~r~:~.~.
",,'...j;-R':>~~:..~
!~.
~
C0
.,....
.*'f::'"..'"';;:;,
-~'.-."'.
R C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
HAROLD W.LAUERMAN
(Executor~
IN YOUR REPLY PLEAeE
REFER TO
38-170-1
J
In Re:Esta te of .,t,;NE!.:!::!:!:I:!:!:J~,IE~......LA~UER.MA~,~~NL.-_
___--UWAsSbo!oH.....IN~G,(.,jTu.OUlNI._County -File No.63-7'-Mtl
Dear Mr.Lauerman,
You are hereby notified that the ~o~r.jeg.jnua~'__------
appraisement in the estate of__~NE~T~JwtIE~....LA~tmR~~M~AwN~-----------------_
has been filed in the office of the Register of Wills qf WASHTb~XON
County on July 23 ,19-Z],Said appraisement reflects'the
following valuations:
Jt.Held ~5,3J 5.72
Personal propertY~~.~O~.~2~2~__
Transfers _
Total 19.355•94
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.
Dat e __--=-J.=ul=yoJ,.......:.2:::.3L:1.........1.....9'7~1o-------Signed
DATE OF DEATH:May 6,1971
Note:This is not a bill.
Ti tle ALFRED TOOl,APPRAISER I
.00 1
200.00
5,000.00
8,26826
85.00
85.00
85.00-
85.00-
185.00
193.48
193.1+8
1 4,0 ~0 22 5
[+,14829
158.85
40858
1 9,355.94 5
1 9,3 5 5 .9 4 T \
....--..
I'lCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of LAUERMAN
(Last Name)
NELLIE
(First Name)
DATE OF DEATH 5-6-71
(Initial)
FILE NO.63-71 -l~87
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of __W_:AS_H_ING_.:.:.T.::....:...O.:..:N _
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
Dated:_~J~ul=t.y---=-23£..it~1:.L.97.wl~_~~.~iNHRiTANCET AX A ~R '
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
VALUE AS REPORTED VALUE AS APPRAISED
$$,--------l.....--
VALUE AS REAPPRAISED
$-------+--
Valuation of life estates or
(*)As evidenced by Charitable
.Exemption Certificates issued
by the Secretary of Revenue.
_c
$
l=
$
$
C
$
COMPUTATION OF TAX
$--------+---
$--------1---
$-------4--
$-------+---
$-------4--
$====:=d
$------
$=======
___---JL-
TOTAL TAX BALANCE :-----~~
PAID $-1C
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%from_____to _
AMOUNT OF ESTATE TAX ASSESSED $------1
Estate tax paid $---J
BALANCE DUE
Add interest at rate of 6%from
-------Ito-----
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
TOTAL TAX
FOR USE OF REGISTER ONLY
Tax on $---------+--...z&...
Tax on $~
Tax on $5%
Tax on $10%
Tax on $15%
Exemptions *
Total Estate ---I__
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
Year .......
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
...NE.LLlE.L.(l~
Deceased
Late of ...])()l1TOAA·.
"
County of .WASJ:I:r::NO'1'O:N:.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,...'lO
L.
".,
~
Fonn RCC-2
---D~Pt.lRTMENT OF REVENUE
~Eiu OF COUNTY COLLECTIONS
HARRISBURG.PENNA.171Z7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE JWy 23..,1.9'l1 1
i
COUNTY WAS.HINO:T.Q.N I
FILE NO•......6~71~487..
Wh ),WTTTl<'T A1JW't:)MAN late of DONO.RA .ereas,A~.""'"'.w;,.-!i!It""'Jl!,..
in the County of :WASHINGTON Commonwealth of Pennsylvania,having died on
the sixth day of Ma.y.19 71.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore I ALFRED TOOl 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 AppraisementDescriptionofAlletValuesMadeforInheritanceTaxPurpolea
$
PERSONAL:
SEE COPY OF SCHEDUIE "I"ATTACHED TO APPAISEMENT 14.040 ~
JT.HELD:
SEE COPY OF SCHEDULE "E"ATTACHED TO APPRAISEMENT 5.315 r?2
i
total 19.355 94
\
,
I
l
-
-
form~~V:fhb~:::~h~W(>rll~cc~~~~~a~:~~o~·~~O'~c;7~~5~s~;~7~~~
Appraiser
............................................................··(N~:;;;b~~·..~i$t~;~~.························....·..........··................
WI")....,/~oM........P.........................................................···~ojjj~;;(J···············..···..··...··..·..·..··,enna.
WASHIIDTON County
•
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
....~;r.:E.:..:y\.~N .
Deceased.
Late of
.............................DQN.QRA ,.
Date of Death,5~.~71 ..
Appraisemel!t Docket Vol.,3.$..
Page,l7.~1 No.6i.~71~4.8.7...
Filed in Register's OfJice,eJ.~?3.19 7:I.
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo,ut Appra.isement,.
Appeal f"c»n Appraisement,.
Entered and charged,.
'I
~I
,i-"I.
Form RC C·lO
OFFICE OF THE
REGISTER OF WILLS
OF _----:WA=S::..:H:..:;I:::;N:;:.G=.T=O""'N__COUNTY
AND AGENT OF THE COMMONWEALTH
DEDUCTIONS ALLOWED IN J
e-tloL(~/~THE SUM OF $..
4-(p~7V
NELLIE LAUERMAN Borough of DonoraESTATEOF~~~~--:!:~~~~LATE OF _..=..::.:...::..=.!2:.:..--::.=-..;::..::.:.:.::.=..:::..-_
DATE OF FILING APPRAISEMENT June 30th,1971 DAT&:OF DEATH May 6th,1971.
DATE NO.OF ,n,n .,.NAMj rr if"tiI _/REMARKS ,.A."'....OUNTAVOUCH"'"
V 'VVJ f V """,.l7 ()'
(05-2 b-7l Lawson-Rabe Funeral Home,Burial services.S 1 72 c,
12-Fi-71 Hi an",}';EnO'rave stone 11:>I;n
5-1ll-71 Wpl=:r 'Ponn ('n1~",,,,"Roll
TeleDho ne --.,ln lli-i lir;pl=:U1 t;~
5-2 b-71 Memorial Hnsnira1 t1",l",...nc nllO J::.n nn
5-2 -71 BornllO'h oT nnoo-ra 1\.....'h"l"'...nc i",o ?n nn
1;_:>_71 \l::llonrinp'c:n::li-r"t1",1 "'..,"'c nnc c:.lIn
6-2 1-71 Auth.Borouqh Charleroi Warpl"hi 11 c:.c:.n
6-1 -71 Mon Valle"SpwaO'e Authori"tv -hill 1C,UU
c:_')_'71 1 /~1071 no",1 nn ,""".;-.;.....ih';n'h ',._.....
owned life estate (,1::10 l-M;nl 1071)81 62
5-5 71 Russell Marino,Register,Probate Will.20 00
Guv ~r.1pl"k 1-,1c..nns
5-1 ~-71 Wash.Count"Renorts --.lU nn
h_U .71 n",i1"u~~...1r1 ~-.12 50
6-1 :-71 Russell Marino.Resdster.File Inventor"U nn
Arnold W.Hirsch.Esq ••Reimburse costs cert enn"nT
ITATill ,",cni-.........;1 7 IR7
Rena F.Hirsch.Notar"fees :::t Inn
12--71 .11 M ...",,';...,..l)orTic:i-o't"It1",1 n,.,T 1 Ic..n,
IRllSC:O11 :-.l)Ct'T;c:rp-r I't'n a .a 17 100 -
Rena lHrs",h .--Fcce J::.Inn
.a ....nn1 n TAl U';""enh 1='c:::rr 11\'e -Fao 1 hOt;I?C.
......_r ~~r •oJ""
~I _7.caJL4-J f:-~)"-!
Q~.......'h -vcr 'f)1)v ..-
DAY 01'SWORN AND SUBSCRIBED BEFORE ME THIS 10th
-December,....y;"I"..Lb-ze;~J-'_'~i;<
INHfiRITANCE TAX PURPOSES.
COMMONWEALTH OF PENNSYLVANIA }
WASHINGTON ss:COUNTY OF ..:.:::===.=...;:......:-__
I,HAROLD W.LAUERMAN HEREBY CERTIFY,THAT.TO THE BEaT OF
~Y I(NOWLI!DGE AND BELIEF,THI!FOREGOING 'IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OP'
ACMINISTRATION SUBMITTED TO THE EST~TE OF NELLIE LAUERMAN.DECEASEC,AS DECUCTION1i FOR
./L .#jtJ£~(L.S.)1~'rLaUerman
.,
RENA F.HIRSCH,~1')tl\Y Public
'Donora Borou'gh,.!.~.,;.',1 Caunty,Pa.
My Commission Expil c->r~J.2,1973
L
'c:-
.1.
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1 ,,(
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(n ,~.::':
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:t>-(I)c::..."}
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lJu tbf OOrp~uus'<!lourt of lIusqiugtou <!louuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
.',.
In re Estate oL..1&.1;1,E;l.rm~~.J'f~~U~No..?~.!.~:-.~~!..,}~~.S~?:Term,19..~~,AA
..Har.o1d..W•..Laue~...Exr.•...........................................................Arnold..W Hir.s.ch,..A.tty..
'.~
..Ma 6,1971 .. .AffigQvit.June 30,1971DateofdeathY:Date of filing Inventory Appraisement ..
Asses'iment
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property-Tax Due Washington County,viz:
ITE M Valuation
1972 .
182 sh Cities :6ervioe Exempt
1971
p y ~
A.V.CAPANO,Solicitor
Ex t
gp p
..10..:th day oL..Marah......................19 72 .
182 sh Cities Servioe emp
1970
182 sh Cjties ;Servjce @ 40.00 7280.00
1QRQ
,R?"'-'h C!;+.;Al'l.£eMTi ~A (ii).7R .fiO 14.287.00
1968
182 sh Cities $ervioe @ 47,50 8645.00
1967
182 sh Cities $ervioe @ 46.875 8531,25
~~
Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest ~~Appraisement Returned Penalty 4 Mills Penalty
19 70 7280 None 7280 -----.....-29..12 2.91 2.;Z/(\4..73
A7~'~~19 None 1428fi 000 57.14 5.71 \.71 .FiFi6914285...-"'.--
19 3.41~Jf
,
7-1VJ ~68 8645 None 8645 ------34.58 .18
~,\~k~8/,
19 8530 34.12 3.~b6,7167 8530 None ------
19 ,./~'\'I'./;
I \/
---'""""'If"""'n,-AIJ '"~r J tJ /'19
Please make check payable to Washington County Personal Property Dept.~I(JJ &..oTAL rjt!AIM ~"198.17
The 10"901n9 ;s 0 stotement 01 011 Items toxable as they ap~,;n :e I~~sement,Aff;-
davit or Assessment filed for the ur ose of determinin the Personal Pro ert Tax on 10 Estate.
Y!(~
'-<
NoR3~7.1:'!~.7.,.lst..Qtr_.._.Term,19.12..,-AA 1-',
~,u
I
~;-:r')
1-I .L "
'-<
'-i
'--j
In re Audit of Account in Estate of
......_..Lauenne.n Nellie..___._.._..
AUDIT
'rartipr fur 1\ppraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
A.V.CAPANO,
Solicitor
~9
?72 nPR ?~!1 3 5li
RUSSi:!..1 .'FINO
f{EGISH..i~0r VIlLLS
W:\SHINi,TON GO ..PA.
--i
COpy OF INVENTORY
IIotall'Y Publio
HAROLD W.LAUERMAN
JlELLII LAtlUtMAH
xxxxxxxxxxx
June
21st
11.
/s/Rena F.Hirsch
RENA F.HIRSCH,Notary Public
(SEAL)Donora Borough,Washington County,Pa.
My Commission Expires Feb.2,1973
3lnutntllf.U anIl AppraistUttut of the goods and chattels,ri$hts and credits which weretl£LLIE LIlUERMAR·lorena'"01 Donor.
of :late of .
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
L
Howa.ho1cl fumituPe.
Cuh 1n ••f.CSepoait box.
182 .hare.Citi••Service COMPaDy c~Stock •4~.ij3,
..ahar••Stauffer Cb..teal C...any Co.on Stock lit 46.25,
REAL ESTATE:
Hone.
$200 00
S.OOO 01)
8,268 26
185 00
\\
-;-;\.,\.\
rrsl1'''f <)IJ1;,1
.",.-..:J l :~
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I·
LAST V:1LL AND 'l'::::STAi,:::.NT.
I,NELLIE LAUER:i:AN,of 920 Thompson Avenue,Donora,
lNashi!lgton County,PerIDsylvania,bHing of sound mind,memory and
I understanding,do hereby make,publish and declare this to be rrry
last 1."!111 and festqment,hereby revoking and making null and void
any and all Wills and Testo.7nents OI'V:ritings,in the nature there-
of,by me at any time heretofore made.
FIRST.I direct th8t all my just debts and funeral
expenses be fUlly paid and s~ti3f'ied as soon as conveniently may
be after my decease.
I SECOND.I give,bequeath and devise all of my estate,i
\
real,personal and mixed to my son Harold W.Lauerman.
THIRD.I hereby rr.ake,constitute and appoint my son
Harold W.Lauerman to be the executor of this my last Will and
Testament.
IN WI'l'lmSS Vlhi.:.r0...Ql·',I have hereunto set my hand and
seal this 13th day of harch,A.D~1941.
j
....'n...-.I..i.;:.:&u..~·..·........<"ltQy......,l.jQ.......\-d~..<,"":vr:,,-,,...:.OC~,;;,.;·I....:....,""'...;;_.;../(SEAL )
Signed,s.ealed,published and declared by the said
Nellie Lauerman as and for her last Will and Testament,in the
presence of us,who,at her request and in her presence,and 1n
I the presence of each other,have subscribed our names as witnesses
hereto.
(..,.
;I
i
I,
....
~..