HomeMy WebLinkAboutOC1971-0543 - ESTATE OF CHEESMANl ~ 3-7 I-s-z-13
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Personally before me, the undersigned authority, a .... Notar.~cPublic ......... in and for said
County and State, appeared J,.~~w.i.s. .. W ..... M~..at.a. .. & .. J.ames .. E •.. Mes±.a ............ who, being duly
sworn ·according to law, deposes and says. that 1Pey ~Ethe execut01smx::x~ of the es-
tate of JlQSJ;: .. M ..... C.HE.E.S.MAN .............. deceased, that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of .R.o.s.e .. M •.. Ghe.e.sman,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite
each item of real and personal €state 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 ecutors ~im'.
Sworn and subscribed before me this ...... ?.~~~ ......... }X ~ LU ~ tor
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. ADDITIONAL INSTRUCTIONS
1. An inventory must be filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33,
Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in-
cluding Copy of Will and copy of Federal Estate Tax Return.
Mary Jane Smith, Notary Pubt:c
Was!lington, WasiJington Cour.ty, Pa!l.
My CammissiGn Expires
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L. 513 Sec. 5.2, 72 P.S. 4844.2
~Uttttttnry Uttb 1\.pprai.atmtttl of the goods and chattels, rights and credits 'Which
were of .... RO.$~ ... M ... : .. C.U.E.ES.M.AN ........................ late of .. P..e.t.er.s .. To.wns.hip ............ ~ ......................... .
Washington County, Pa., taken and made in conformity with the above affidavit.
248 shares of Caterpillar Tractor Corporation -common
stock -at 51 118
22 shares of American Can Company -common stock -
at 38 518
700 shares of American Telephone & Telegraph Company -
common stock -at 46. 5116
320 shares of c.:P.Ic.· International-common stock-
at 36 7/16
10 shares of General Motors Corporation -common stock -
at 84 11116
6122 shares of Mesta Machine Company -c-ommon stock -
at 27 314
348 shares of Marathon Oil Company -common stock -
at 37 1 I 8
38 shares of Penn Central Company -common stock -at 5 7 I 16
500 shares of Sears & Roebuck Company ... common stock ..
at873l4 .
128 shares of Union National Bank ... common stock -at 28 3 I 4
15 shares of General Motors Corporation ... $5.00 preferred
stock ... at 76 3 I 4
CONT 1 D ON NEXT PAGE. i
DOLLARS CENTS
12, 6791 00
849' 75
32., 418 75
11., 6601 00
846i 88
169~ 885: 50
12,919 50 . I
206 63
43, 875 00 . I
3~ 680 00
1, 151 25
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INVENTORY AND APPRAISEMENT
CONT1D
ESTATE OF ROSE M. i CHEESMAN
Household goods
ALL that certain lot or piece of ground situate in the
Township of Peters, County of -Washington, and
Commonwealth of Pennsylvania, being more
particularly bounded and described as follows, to.,.wit:
BEGINNING at a point in the center line of the Old
Pittsburgh and Washington cinder road, at the
southeasterly corner of property now or late of
Andrew w. Cummings, which point is distant South
10° 34' West, One Hundred Forty-nine and Sixty
hundredths (149. 60) feet and South 2° 32' East,
Four Hundred Seventy.,.five and fifteen hundredths
(475.15) feet, and South 0° 25' East, One Hundred
(1 00)' feet, measured along said center line from
its intersection with the dividing line between
property now or formerly of s. F. Lybarger and
also now or formerly of the Estates of J. N.
Brown and A. B. Brown; thence South 0° '25'. East,
a distance of One Hundred Fifty {150) feet, more
or less, to a point on the northerly side of property
of Edward D. Mesta, et ux; thence along said
northerly line of property of the said Edward D.
Mesta, et ux., South 81 o 03' West, a distance of
Four Hundred Thirty-nine and eiglity.:Oseven
hundredths--(439. 87) feet, more or less, to a point
in the line of other land of Edward D. Mesta, et ux.,;
thence along said Mesta line, North bo 25' West, a
distance of Two Hundred fifteen and twenty.;.six
hundredths (215. 26) feet, more or less, to a point on
line of land of W~ c. Cline, said point being the
prolongation of the southerly line of the premises
of Andrew W. Cummings if extended; thence along
said last mentioned line and also the southerly line
of property now of Cummings North 89° 35' East, a
distance of Four Hundred Thirty-five ,{435) feet,
mpre or less, to a point in the center line of the
Old Pittsburgh and Washington Road, at the place
of beginning. See Deed Book 773, page 150.
Union National Bank of Pittsburgh .. Crossroads Office.,
-Checking account
Union National Bank of Pittsburgh, Crossroads Office.,
Savings account
CPC International Inc. -dividend check
Treasurer of the United States -Social Security check
Caterpillar Tractor Co. -dividend check
TOTAL
1 .. 512 91
47., 000 00
3, 010 13
6, 180 31
136 00
40 70
86 80
$348_, 139 11
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KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, in the County aforesaid
on the 27th. day of May A. D. 1971 , 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 Rose M. Cheesman
late of Peters Township in the County aforesaid, deceased,
(a true copy whereof is to these presents annexed), was duly admitted to probate; and
Lewis W. Mesta and James E. Mesta
the Executor s 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
Lewis w. Mesta and James E. Mesta
committing unto them the administration of all and singular the goods and
chattels, rights and credits, which were of said deceased, and requiring them
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 27th.
day of May in the year of our Lord one thousand
nine hundred and seventy-one
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OF
ROSE M. CHEESMAN
·I, ROSE M. CHEESMAN, of Peters Township, Washington County,
Pennsylvania, being of sound mind, memory and understanding, do make,
· publish and declare this my Last Will and Testament, hereby revoking any and
all Wills by me heretofore made.
ITEM I. I direct that all my just debts. and funeral expenses be paid
as soon after my decease as .may be found convenient.
ITEM II. ~ hereby give and bequeath to my nephew, Edward D. Mesta,
to his wife, Martha H. Mesta, and to my three grandnephews, Edward H.· Mesta,
Lewis W. Mesta, and James E. Mesta~ all of the stock which I may own as of r
. . . .
the date of my decease in ·Mesta Machine Company. share and share alike.
ITEM III.· I hereby giv~ and bequeath to my cousin, Homer D. Knoedler,
one hundred shares of common stock of Sears Roebuck'& Company.
ITEM IV. In the event the said Homer. D. 'Knoedler should predecease
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me, I give and bequeath the stocks herein bequeathed to him in Item III hereof to __ _
his two children, Allen and Barbara, share and share alike; provided, however,
· · that in the event such children should inherit hereunder before they reach the
age of twenty-five {25) years, that distribution thereof shall be. made to their ..
mother, Edith Carter. "Knoedler,. as their natural guardian until each of them becomes
twenty-one {21) years of age and, in trust,· thereafter until each of them becomes
twenty-five (25) years of age. In the event such distribution shall be made to their
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·mother, I do direct 'that she shall use the income therefrom for their comfort, I .
' ! ' ' . support, maintenance, and education. When the older of said children reaches the I .
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age of twenty-five (25) years,· I direct that one":"half thereof be distributed to him
in kind and that the ~income from the babi.~ce thereof shall beused forthe benefit
. I . . . . : . . and for the comfort, support and maintenance of the younger of said children until
. she b~comes twenty-five (25) years of ag~ and direct that he~ interest therein be
distributed to her in ki'nd ~p'o~ h~r arrival at .the age of twenty-five (25) y~ars.
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I am not setting forth herein any additional trust powers because of the
nature of the bequest and considering the present age of said children.
ITEM V. In memory of my deceased husband, Dr. LeRoy H. Cheesman,
I give and bequeath to the Mount Lebanon United. Presbyterian Church the sum
of One Thousand and no/100 ~1, 000. 00) Dollars. I also give to the Mount Lebanon
Cemetery Company the suni of One Thousand and no/100 ($1, 000. 00) Dollars
' .
which latter bequest· is for· the care and maintenance of the cemetery lot wherein·
my husband is buried and where I am to be buried. In the event I should make
other arrangements· for the perpetual care of said lot or graves prior to my
. .
death, I do hereby revoke the bequest to the said cemetery company.
ITEM VI. · I hereby give, .devise. and bequeath all of the rest, residue
and remainder of my estate, whether the same be r.eal, personal or mixed, to my
·. . ~ '
grandnephews, Edward H. Mesta,. Lewis W. ·Mesta, and James E. Mesta, share
· and share alike.
ITEM VII. In the event there ~hall be insufficient funds available to pay
any obligations which may be due by my estate, whether the same be for admini-
strative purposes or for the payment of Pennsylvania inheritance or federal estate
tax, and my Executors hereinafter: named shalldeem it necessary or desirable
for the purpose of raising cash for the payment of said debts, administration
expenses or taxes of whatever nature, I desire that my three residuary legatees
-
shall purchase such assets at the price finally determined as the value of the same
for federal estate tax purpos·es; and if all three of said residuary legatees do
not desire to participate in the same, . I do hereby authorize and empower my
Executors hereinafter named,· o~ the .survivo~ of.them, to sell such po~tion of said
assets as may be necessary to raise the cash for such purposes to themselves or
. himself, as the case may be, ·at the price as that finally determined for federal
estate tax purposes. I well' realize that the cash necessary for such purposes will
be considerable and I desire my residuary legatees to jointly participate in the
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acquisition of the same if they so desire, but I do not desire to limit any fiduciaries
named in this Will in his or their right to acquire such assets at such prices. . .
ITEM VIII.· I hereby direct that all inheritance, succession, and estate
taxes payable upon my decease~ . whether payable upon property passing under the
terms hereof or otherwise, shall be payable out of my residuary estate.
ITEM IX. ·I hereby nomi~ate and appoint my grandnephews, Lewis w.
Mesta and James E. Mesta, or the survivor of them, to be Executors of this,
my Last Will and Testament. I further direct that no bond shall be required of
either of them ·for serving in any such capacity.
... ) .
IN WITNESS \yHEREOF, . I have hereunto set my~ hand this __ :1. __ day
( ~ \.~... . A. D . . of __________ •.• , 1971_.·
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This instrument,·. consisting of three {3) typewritten pages, {each bearing ·
the signature of the above named Rose M. Cheesman}, was by her on the date
hereof signed, published and declared by her to be her Last Will and Testament,
in our presence, who at her request and in her presence and in the presence of
each other, we believing her to be·: of sound and disposing mind and memory, have
· · hereunto subscribed our names as witnesses:
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountants being duly sworn according to law, depose and say that the above account
as stated is true and correct as ............... th..ey ___________________ verily believe.
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Sworn and subscribed be·fore me this ... ./~-----------
day of_ --~•"----------~)"19.~_.2,_~ -~-~~
Mary Jane Smith, Notary Public
Wasbington, Washington County, Pll.
My Commission Expires
February 28, 1973
Washington County, ss:
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t 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 an;J Rule of Court as evidence by proofs
thereof filed to No ..... b.3.=-.12.~l/.'lJ ............. .
Witness my hand and official seal this ... I~-------------
day of----~-------------------------------------------; 19_j:b_ -__ M~~-----
Register of Wills
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-.. , I ,, • P)liQ R U S ~J E · .. i. h • ' ·" 11
REG\STEI·~ OF WILLS
WASHINGTON CO .• PA.
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The Court is respectfully requested to determine
proper distribution in...t:R.is estate.
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY~ PENNA.·
ORPHANS' COURT DIVISION
FIRST AND FINAL ACCOUNT OF LEWIS W. MESTAANDJAMESE. MESTA~
EXECUTORS OF THE ESTATE OF ROSE M. CHEESMAN, DECEASED
No. b3-7/-5"L/3
SUMMARY
PRINCIPAL-PERSONALTY
SCHEDULE A
Receipts.J Page 2 $304, 766. 73
Disbursements, Pages 2., 3, 4 & 5 76_, 235. 99
Balance Principal -Personalty
INCOME .... PERSONALTY
SCHEDULE B
Receipts, Pages 5 & 6
Disbursements, Page 6 1, 759. 69
Balance Income -Personalty
PRINCIPAL-REALTY
SCHEDULE C
Receipts, Page 6 $ 48;1. 915. 00
Disbursements, Pages 6 & 7 . 5_, 424. 62
Balance Principal .. Realty
BALANCE CONSISTS OF THE FOLL0WING:
300 shares of CPC Internatt•nal Inc ..
common .. at 36 7/16 $ 10,931.25
6122 shares of Mesta Machine Co.
common ... at 27 3/4 169~ 885.50
100 shares of Sears Roebuck & Co.
common -at 87 3 I 4 8, 775. 00
Less Federal Estate Tax paid
CASH
NOTE: Accounting will be made for earnings
in 19 72 in Audit Petition.
$228, 530, 74
$ 8,494.13
$ 43,490.38
$280, 515.25
.. $189, 591.75
$ 90,923.50
57, 701, 79
$ 33,221.71
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SCHEDULE A
PRINCIPAL ... PERSONALTY
RECEIPTS
Inventory and .A-ppraisement as filed
Gain on sale of assets ... Sale of 300
shares of Sears Roebuck Company at
100 3/8 is $30,112. 50,. less commission
of $147.12, service charge of $15-00.,
SEC arid postage of $. 61, or a total of
$162.73
Net amount received
Inventory value
Gain
Blue Cross refund
$29,t 949. 77
.... 261.325.00
TOTAL
SCHEDULE A
PRINCIPAL .:..PERSONALTY
DISBURSEMENTS
1971 Administrative Expenses:
May 25
June 1
June 10
June 22
December 3
December
December
December
1972
January 4
January 31
Russell Marino.a Register ..,. Letters and short certificates
Washington County Reports .:. Advertising letters
Observer Publishing Company.;. Advertising letters
Russell Marino,. Register .:. Eight short certificates
Russell Marino, Register ... Three short certificates
Lewis w. Mesta .... on account of Executor's commission
James E. Mesta .:. on account of Executor's commission
Peacock~ Keller, Yohe & Day .,.. on account of Accountant's
commission
Russell Marino, Register .... One short certificate
Russell Marino, Register ... Balance on letters and filing
Inventory and Appraisement
Lewis W,. Mesta ... balance of Executor's commission
James E,. Mesta ... balance of Executor's commission
Peacock~ Keller, Yohe & Day ... balance of Accountant's
commission
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301a 139.11 .
3~ 624. 77
2. 85
304, 766.73
13.50
14,. 00
14.00
B. 00
3,.00
5,956.38
5~ 956,. 38
9;~~ ooo. 00
26.00
3, 163.28
3:;a. 163.2 7
6, 917.70
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Mary Jane Smith~ Notary Public ... affidavits
w. H. Kittrell~ M.D .... witness fee to Will
M. S~ Mcilvaine .... witness fee to Will
Russell Marino .., filing this Account
Preferred Claims:
Hamel Mortuary
s. White's Sons ,;., grave marker
Other Debts:
Columbia Gas of Pennsylvania ,;., account
Citizens Water Company .,. account
West Penn Power Company ... acco.nt
Bell Telephone Company t;!! account
Joseph Horne Company ~account
Kaufmann's ... account
P.iM.\A.! Insurance ,;., account
Schneider's Dairy '1' account
Union National Bank o::. safe deposit box rental
W. Higgs ,;., account
L. Smith ... account
Taxes:
Russell Marino,. Agent ... on account of inheritance tax
Internal Revenue Service .-... 1971 individual income tax
Loss on Sale of Assets
300 shares of Marathon Oil Company
taken by Accountants under provision of
Will .... at 2911 5625 is $8,. 868. 75:
48 shares of Marathon Oil Company at
37 7/8 is $1oif818.00z less commission
of $23p-18; service charge of $11. 59;
postage of $. 04
Net amount received ... $1, 783 •. 19
Total amount received
Inventory value
Loss
$10,651,;94
12., 919,50
18.00
10.00
10.00
17.00
1~843.20
22.00
214. 84
50.91
68.86
112. 99
13.36
13.00
138,. 00
10,. 00
30., 00
38.00
34 .. 935,; 03 ~
276. 16
2~ 267.56
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128 shares of Union National Bank
stock taken by Accountants under
provisbn of Will .. at 24 1 I 4
Net amount received
Inventory value
Loss
200 shares of Caterpillar Tractor
Company at 50 314 is $10.,150,. 00,
less state tax of $10 •. 00; commission
of $88.16; service charge of $1511 •. 00;
postage of$. 21
Net amount received .:,. $10., 036.; 63
48 shares of Caterpillar Tractor
Company at 50 5 I 8 is $2., 430,. oo.t
less state tax of $2. 40; commission
of $29.;15; postage of$. 05
Net amount received .,. $2, 398.40
Total amount received
Inventory value
Loss
22 shares of American Can Company
at 35 is $770., 00" less commission
of $12.;.70.~ serviCe charge of $6;.; 35_.
postage of $,. 02 · ·
Net amount received
Inventory value
Loss
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100 shares of American Telephone &
Telegraph Company at 44 is $401! 400., 00~
less state tax of $5. 00; commission·
of $41; 00;,.. service charge of $15,. 00;
postage of $.; 09 · ·
Net amount received ... $4.,. 338,. 91
500 shares of American Telephone &
Telegraph Company at 46 3 I 8 is
$23., 187,. 50, less commission of
$210. 95; postage of$.; 47
Net amount received '""$22~ 976.08
100 shares of American Telephone &
Telegraph Company at 46 3/3 is
$4.t 63 7,. 50.t less state tax of $5~ 00;
commission of $42.19; service charge
of $15.; 00; postage of $.10
Net amount received .,.. $4" 575., 21
Total amount received
Inventory value
Loss
20 shares of CPC International Inc,.
at 34 is $680.; 00~ less commission
of $11.; 80; service charge of $5,. 90;
postage of $. 02
Net amount received
Inventory value
Loss
$ 3, 104.00
3, 680,00
$12~ 435.03
'12& 679,00
$ 750. 93
849;75
$31,890,20
32,418. 75
$ 662.28
782. 75
576.00
243.97
98.82
528.55
66,.47
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10 shares of General Motors Corporation~'
common stock,. at 78 1 I 4 is $782-50.a
less commissionof $12.83; service
charge of $6tA 42; postage of $ .. 02
Net amount received
Inventory value
Loss
38 shares of Penn Central Company
at 4112 is $171!1i.OO:i less c~mmission
of $6ca 00; service charge of $3& 00;
postage of $, 01
Net amount received
Inventory value
Loss
15 shares of General Motors Corporationi.
preferred stock..a at 74 1 I 2 is $1117,.. 50~
less State tax of $. 75; commission of
$16.18; service charge of $8. 09; postage
of$. 03
Net amount received
Inventory value
Loss
100 shares of Sears Roebuck & Co. at
86 3 I 8 is $8.,, 63 7. 50~ less tax of $5~ 00;
commission of $47. 64; service charge
of $15. 00; postage of $.,18
Net amount received
Inventory value
Loss
SCHEDULE B
$ 763~.23
846i88 .. •
$ 161,99
.. 206i 63
$ 1~ 092.45
1,a151~.25
$ 8~. 569. 68
8a 775e 00
TOTAL
INCOME "=' PERSONALTY
RECEIPTS
American Can Company .:. dividends
Marathon Oil Company-dividends
General Motors Corporation ... common stock .. dividends
Union National Bank -dividends
American Telephone & Telegraph Company ... dividends
Sears Roebuck & Co. -dividends
Mesta Machine Company -dividends
CPC International Inc,., -dividends
•
83.65
44,.64
58,.80
205.32
76,~ 235.99
24,20
378 .. 40
21.25
71.; 68
515.00
7.,. 346.40
263.50
...
General Mdors Corporation -preferred stock -dividends
Caterpillar Tractor Company -dividends
Interest .;. Union National Bank
Interest ... First Federal Savings & Loan Association
of Washington (February 16, 19 72)
NOTE: All remaining income will be accounted for
in Audit Petitio1:4
TOTAL
SCHEDULE B
INCOME -PERSONALTY
DISBURSEMENTS
Internal Revenue Service -estate income tax
Pennsylvania income tax
TOTAL
SCHEDULE C
PRINCIPAL-REALTY
RECEIPTS
Inventory and Appraisement as filed
Gain on sale of real estate
TOTAL
SCHEDULE C
PRINCIPAL -REALTY
DISBURSEMENTS
~Certain :items herein deducted would properly be
charged to Income>!tRealty .... Disbursements but
since no income was received therefrom are
incorporated within these deductiens,.}.
Len Church & Associates ..., real estate agent's
commission
realty transfer stamps
Seller's portion .;. 1972 real estate taxes
R,. Macintyre ~account ;(hot water heater)
c. Raymond Baird -19 71 road tax
18.75
86.80
181, 87
195.42
1 o, 253.82
21l. 99
1~ 759. 69
47;,. ooo. 00
1,.,915.00
48,915.00
3, 424;;. 05
107.30
127.20
83.,35
Observer -Reporter
WASHINGTON, PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News.paper Advertising Act of 16 May, 1929,
P. L. 1784, as amended.
Commonwealth of Pennsylvania, County of Washington, SS: ........... .
Personally appear·ed before me, a Notary Public in and for said County
Richard S. Cowan . and State, .............................................................................. , who being duly s•worn
according to law, deposes and says that he is the .Vi.c.e.:-:.P.r.e.S..i.d.en.t.
of the Observer Publishing Company, a :f'iennsylvania corporation, and its
agent in this behalf; that the said Company is• the owner and publisher of
the Observer-Reporter, succ•essor to The W.ashington Observer, established
September 18, 1871, and The Washington Reporter, ·established August 15,
1808, a daily newspape.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
cO'IIJtinuousiy for more than six months· prior to the publica;tion of the notice
hereto at:tached; tha;t the pr.inted notice or advertisement hereto attached
is a ·copy of an official advertisement, off'.c:ie.1 notice, legal notice or legal
advertisement, exactly as printed or publif:hed iil the Obs,erver-Reporter in
its regular editions on the following date or o2tes; .......................................... ..
..................................... Ju.ne .... 4., .... 1.1 .... and .... 18._., .... .1.9.7.1 ................................ .
that neither th!e affiant .nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the all-ega-
tions• of this affidavit as to the time, plac!)lfd, character .of publication
are tru·e. .. .................. /~~-ff.(~~...._.
Sworn to .and
, ;;;;g~~uig~s·'NOTICE •' ')
1' deceased • late ot P:f;;r;H.fc,ESMAN
WLeashttingtonTCounty, Pennsylv~~f~P,J'
t ers estamentary • · • above •estate havin b upon the ~~ii~~d~r:!f~if• ;~~ :e~~o~a~~~i~~
quested t , k e estate are re-o rna e known the · to the undersigned 'or his att;ran~e ~!Jd all persons indebted to the deci.' ent are requ~sted to make payment to the unde~s1gned without delay.
StLetwhis W. Mesta, Executor ra more Drive 1 Bethel Park. Pa. 151o2 .Tames EtMesta, Executor ! 113 Old ·Oak Road 1 . McMurray, Pa. 15317 · Peacock, Keller, Yohe & Day I 68·70 East Beau Street
Washin_ gton, Pa. 15301 J Attorney 1 .
. 71131·Frf.·3t
J
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).
C··· ,
CouNTY oF WASHINGTON} SS.
STATE OF PENNSYLVANIA
Per~on1ally' 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 officiru legal periodical for said W ashing.ton 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: .
.......... ~~~!: ... }.9. .. f ..... ~.? .. P. ..... ?.~ ........ !.?..'!.! ..................... .
that the affiant or the corporation in behalf of whioh he is acting is not
interested in the subject matter of said notice or advertising and that all of the
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.
• • • • • • • • • • • • • • • • •
CHEESMAN, ROSE M., Dec'd.
Late of Peters Township, Washing-ton County, Penna.
Executors: Lewis W. Mesta, Strath-more Drive, Bethel Park, Penna. 15102; James E. Mesta, 113 Old Oak Road, McMurray, Penna. 15317
Attorneys: Peacock, Keller, Yohe & pay, 68-70 East Beau Street, Wash-Ington, Penna. 15301
"
:!':•.;::::" of th;. .£1idarit ~ to tho ~<hM•ct~ (!'? publi<otioo
--·--·-------_'t.J_ -------~ . Editor
S d b 'bdbf . . -~----worn to an su sen e e ore m ·--2--~7;--
~,: ~ .,. .::;. ~ .;
' .... ?.~:!:.~ ...... day of ................... ~~., ............. ~ ..... , 19 .. T! .........
1 ~-~~
f .....
JOSEPHINE T. SCIAMANNA .•
Notary Public, Vlashington. Washington Co.
My Commission Expires July 1, 1974
Itt Qrnurt nf Qrnmmnu Jlran
®rp4aun' Qrnurt
In the matter of the Audit of Account in
nf lfan4iugtnu
1!liuininu
Qrnuuty
Estate of ROSE M. CHEESMAN 63-71-543 No .. _ __:_...:......_.:...._...:......~-----------
r
TO THE AUDITING JUDGE:
Enter _ ___,o~u""""r ______ .appearance for the Accountant.
p
N. B.-Counsel shrall, by separate pape.r, present a concise sta e
claim, w.ith supporting calculation of any interest claimed. Objections
to an account as filed, shall be concisely stated in a separate paper.
Council sugges.ting proper distribution shall file a separate condse state-
ment in that regard.
J
~----i '-' ' I I
l ... ~... r ..... )
·-! t 1 ,.• ~~u• """
'?l JU~ q Pli IZ 48
RUSStl'. ~·. ,;t.iHO
1\ E G i S T E:. !1. (; F \'!I L L S
WASHI~~-TON C:O .. PA.
No. 63 .. 71-543
In re Audit of Account in Estrute of
__ HOSE M. CHEESMAN
AUDIT
Jra~rip~ fnr I App~araur~
FOR
THE ACCOUNTANT
Peacock, Keller, Yohe & Day
AttorneyS
~2
_--prroPosEp
PETITION SUR AUDIT
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
'restate Form. J
Estate of .•. B9.$.~ .. M,_I __ g_:t~;~~~~N .. : .......................... . No ........ 6.3.~.7.1:":'5.43 ...................................... .
.• .
Fiduciary ... L.~.wi.$ .. W. •... Mg_(:!t.~.-~n~:t,.J.am~~---·····
'.· . .E •. :Me.s.ta., .. E.xecu.tor.s .................................. .
Deceased
Date of Date df
Decedent's death ..... May:.2.1, ... 19.7l ........... : .................... Grant of Letters .... May..2.'1,. .. 19.7.L ................................ .
' .
This is the ... .f.ti.$.t .. ~n.Q.Jtn.~l. ....... , . .' ......... ~ ..... , ................ acco~nt filed in this estate
' If there have been former· accounts· filed in :this estate, list file number or number and term ..... None. ................... .
Election to take Not applicable.
Under or Against will. (cross out one)
Date Election
Filed
'
Place of;
Record ............................. .
Name of surviving spouse ... None ..................................................................................... .
List issue, where material: ·,
None
Did decedent marry after execution of will? (indicate) "*X No. Any children bo~.~ .:.her .::/xution of will? (indicate) ~-
~ No. If answer yes, name th.am ....................................................................... ..
Legatees
Edward D. Mesta
Martha H. Mesta
Edward H. Mesta
Lewis W. Mesta
James.E. Mesta
Homer D. Knoedler
Mt. Lebanon United
Presbyterian Church
Mt. Lebanon Cemetery
Company
List, if exceptions to above:
None
If partial intestacy, give facts:
No partial intestacy
Adeemed:
Relationship I nt".·e.;;t riduciar;, d deceased or not sui juris
Nephew s:::ecific ::..egacy
Niece by s~::-c:ciii.c legacy
marriage
Sui ju:cis
SJ.i juris
Grand-nephew· specn1c Sui juris
legacy anci l I 3 residue
Grand-nephew sp.:::cific Sui juris
legacy and J.. I 3 residue
Grand-nephew specific Sui jur:.s
legacy and 1 I 3 residue
Cousin specific Sui juris
pecuniary
pecuniary
Revoked: Lapsed: Abated: Give Cause:
Notice to interested parties. Hove all parties, hcv:.· ·, either vested or continger.t ;nterests and all crediors entitled
to notice (Court Rule \Jo. 9 poragrooh C: Section 6 ~L.odivision c) received writte,-, notice of the filing of the account
and of call of audit? Yes. MiX:
File copy of Notice
and date of mailing .... ~Y.i:f!.Y .. ~~---t!1.1~a ............................................................................................................... : ......... .
;s estate subject to the filing of a Fede,:al Estate Tax Return? ... X(~~---·'"'·""································································
Actual payment made on Pennsylvania Transfer Inheritance Tax. A ·'"1t $ ... 3.a, . .S.3.5 •.. 0.3 .. p_aid.making.a.tatal
credit of $40, 773. 71.
If the Will makes any portion of estate subject to a estate, give nor ,nd birth date of life tenant ...... .None. .... .
. :tha.:t.is .. applic.abl~ ............................................... .
Give Names and addresses of all unpaid creditors v.
of such claims; state whether they are admitted to b.
None
"
. .............................. .
::! legally ent
ect; and whel
d to notice, together with the amounts
· the claim is denied.
Give reference to such parts of the will as require ... ~rpretation b)
quiring adjudication, and a statement of any other ·fqcts deemed nee··
;e Court; a reference to all questions re-
ury for the p-reparation of the adjudication:
None . '
Balance for distribution per account, SEE SCHEDULE AT' ... 'ACHED HERETO.l
Itemize any additional debits not shown by account: $ .................................. ..
!"~
.~ ~
Total additional debits (Add) $ ............ 0'"""."''"""''""'""'""'""
ltemiz~ any additio!l._al cred.its not shown by account:
r·• -I•
:::.
Total additional credits (Subtract) $ ................................... .
Balance for distribution $ ................................... .
If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value);
BALANCE FOR DISTRIBUTION $219., 294.45 .
Stocks consisting of the following:
300 shares of CPC International Inc.
common -at 36 7/16
6122 shares of Mesta Machine Co.
common-at 27 3/4
100 shares of Sears R0ebuck & Co.
common-at 87 3/4
Cash
,.
•· -----.,.--·--·:----~
$ 10,931.25
$169, 885.50
$ B .. 775. 00
. '
'
-$18 9. 5 91' 7 5
$ 29, 702. 70
~-
,
I I ,
. I
I
I
I
ESTATE OF ROSE M. CHEESMAN
Stocks for distribution in 'the amount of
Cash for distribution in the amount of
BALANCE FOR DISTRIBUTION PER ACCOUNT,
Itemize any additional debits not shown by account:
Marathon dividend
Mesta dividend
CPC International dividend
AT&T dividend
Bell of Pennsylvania credit
Internal Reve11.ue Service credit
Sears Roebuck & Co, dividend
Bell of Pennsylvania credit,
I
/
$ • 80
$2, 142, 70
$ 110,50
$ 101.50
$ 8,55
$ 87,66
$ 30. 72
$ 12,14
TOTAL ADDITIONAL DEBITS (ADD) . $2_. 494, 57
Itemize any additionaVredits not shown by account:
Additional $4, 000, .m: paid on ·
Pennsylvania inheritance tax $4, 000. 00
Additional sum to file Account $ 4, 00
Legacies in the amount of
$1, 000, 00 each paid to two legatees
Toll calls
$2, 000, 00
$ 9,58
TOTAL ADDITIONAL CREDITS (SUBTRACT)
BALANCE FOR DISTRIBUTION
$6. 013, 58
$189, 591, 75
$ 33.221,71
$222, 813,46
. I
$219. 294. 45
---
· .
--...
If Family Exemption claimed by Petition, give place of Record: ...... N9.t..~laim.~.ct .................................................... .
If Family Exemption is claimed at audit, give name, relationship and basis -fo-£ Claim:.N.o.t..c.liim~d. .....................•
List any advancement or distribution on account that has been made, and nature and amount of same: 1
Legacies in the amount of $1, 000. 00/ each paid to Mt. Lebanon United Prespyterian
Church and to Mt. Lebanon qemetery Company.
I
I
Suggested distribution of boiLwn, both os 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:
The 6122 shares of Mesta Machine Company, common stock, to Edward D. Mesta,
Martha H. Mesta, Edward H. Mesta, Lewis W. Mesta and James E. Mesta in like
and equal shares.
-------=--
Specific legacies in the amount of $1, 000. 00 to the Mt. Lebanon United Presbyterian
Church and to the Mt. Lebanon Cemetery Company in accordance with the terms of the
Will.
The residue to Edward H. Mesta, Lewis w. Mesta and James E. Mesta in equal shares.,
COUNTY OF WASHINGTON, SS:
· COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ...... s.:w.orn ................... doth depose and say
that the facts set forth in the foregoing petition are true And your petitioner will ever pray, etc. •
to the best of ........... hi.s ............... knowledge and belief .
................................................ to and subscribed before
me this ................ day of ...................................... 19 ....... .
Signature of Officer ....................................................... .
···········r:ewis··v:i~··iVie·i;ia:············································
Title of Officer ............................................................... .
Office ex pi res ......•..............................•............................ . ....................................................................................... .
•
;.
•
-'
)
No .... e.3..:.7J.~.!5:13. ................................... .
Estate of ... RQS~ __ M_,_· __ QJi.~-~-$.J~·ffiJ'~L ....... .
Deceased
Fiduciary ... L.ewi.s .. W ... M.esta.and ............ .
~ .
(
.;!.~.m.E?.~-~-~--M§.$.t~.l--~~-~~~tQJ:.~-------------·
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following, in conformity with Court Rules
adopted effective December 3, 1951, being
rule No. 9: paragraph b-e; and divisions
thereof: shown o!"l pages 23:24.
1. Written proecipes of all Counsel in the -'
2.
3.
4.
5.
6.
7.
8.
9.
10.
case.
Copy of order appointing Guardian ad
litem, if pertinent. ·'
Copy of Order appointing Trustee ad
litem, if pertinent. -
Proof of service of above.·
Letters Testamentary or Administration
C. T. A. or an attest copy of Will.
Copy of inventory and appraisement.
Proof of advertisement 'of grant of 'tetters
if not filed with account. . ' -
Certificate of liens in 1 ca'se any_ of the
funds for distribution are from judicial
sale of real estate.
Signed and itemized elections if any
distribution in kind.
Copy of Federal Estate'Tax return if es-
tate is subj~ct thereto .
. P.~a.c.Qc.k .... J~glle.r., .. .Y.Qb.e .. ~ .. P~Y--'---------·
AttorneyS
---~2
~ {-.
'-· ' -!
-t~-r.., -I)
... '""'-# :·
~n JUM ll Pii !2 l1U -
RUSS E!. ', t: : . .-~:I !W
REGIS1"EH OF WILLS
W-'\SHIN\~TON CO., PA.
...... H
PETITION SUR AUDIT
Te•taU Form J
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
Estate of ... BQ§_:g; __ M!'J .. ~.ff~~~.NJAN ............................. . No ........ 6.3.-:-.7.1~.5.43 ...................................... .
' '
Fiduciary ... ~.~WJ.f? .. W •... ¥-g§t.~~-~mL.J.~m~P. ....... .
'.·.E ... ~M.e.s.ta,. .. Executor.s. .................................. .
Deceased
Date of Date df
Decedent's death .... :May::.2.1, ... 19.71. ........... : .................... Grant of Letters .... May.21,. .. 1.9.7.L ............................... .
) .
This is the ... Jti.f?.t.:~nQ..JtnR;L ....... , .......... : ... , .. , ................ account filed in this estate
If there have been .former-accounts filed in :this estate, list file number or number and term ..... None .................... .
-" '
Election to take Not applicable. Date Election Place of;
Under or Against will. (cross out one) Filed .................................. Record ............................. .
Name of surviving spouse ... None ................................................................................................................................. .
List issue, where material: .
None
Did decedent marry after execution of will? (indicate) ~ No. Any children born after execution of will? (indicate)
~ No. If answer yes, name them ................................................................................................................................ . . . ~ ~
-----------·'---------------------------------------------------------------------------------·-----------------------------------------------------------------·----------------------------·
Legatees
Edward D. Mesta
Martha H. Mesta
Edward H. Mesta
Lewis w. Mesta
James E. Mesta
Homer D. Knoedler
Mt. Lebanon United
Presbyterian Church
Mt. Lebanon Cemetery
Company
List, if exceptions to above:
None
If partial intestacy, give facts:
No partial intestacy
Adeemed:
1 -,
Relationship Interest Fiduciary, if deceased or not sui juris
Nephew specific legacy
Niece by specific legacy
marriage
Sui juris
Sui juris
Grand -nephew specific Sui juris
legacy and 1 I 3 residue
Grand -nephew specific Sui juris
legacy and 1 I 3 residue
Grand-nephew specific Sui juris
legacy and 1 I 3 residue
Cousin specific Sui juris
pecuniary
pecuniary
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. N~
If any _-exception' give caus-e: ............................................. .
File copy of Notice
and date of mailing .... M~Y--~~ ... t~.i~ ......................................... -.................................................................................. .
Is estate subject to the filing of a Fedeml Estate Tax Return? ... .¥.~§ ........................................................................... .
Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $ ... 3.8.~ . .9.3.5. •.. 0.3 .. p.aid.making.a..total
credit of $40~ 773. 71.
If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenanL ..... None. .....
. t.bat . .i.s .. 9:P-Plic.a.P.l~ ..................................................................................................................................................... .
Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts
of such claims; state whether they are admitted to be correct; and whether the claim is denied.
None
Give reference to such parts of the will as require in-terpretation by the Court; a reference to all questions re-
quiring adjudication, and a statement of any other -facts deemed nec¢5$ary for the preparation of the adjudication:
None
Balance for distribution per account, SEE SCHEDULE ATTACHED HERETO. i
Itemize any additional debits not shown by account: $ ...... ~ ........................... ..
t"'!
' ' .i-"J ~
"
Total additional debits (Add) $ ...................................•
Itemize any additional credjts not shown by account: -~
r·• :,,
""
Total additional credits (Subtract) $ ................................... .
Balance for distribution $ ................................... .
If balance. for d,istributio~ is not in cash, list each item he!d in kind, giving appraised Value (or distribution Value);
BALANCE FOR DISTRIBUTION $219,.,294:45
Stocks consisting of the following:
300 share~ o~ CPC International Inc.
common-at 36 7/16
6122 shares of Mesta Machine Co.
common-at 27 3/4
100 shares of Sears Roebuck & Co.
common ... at 87 3/4
Cash
~-
$ 10,. 931.25
$169,. 885. 50
$ 8a 775. 00
-$189, 591. 75
$ 29, 702."·70
~--·.I
I I
. ' '. '
ESTATE OF ROSE M. CHEESMAN
Stocks for distribution in the amount of
Cash for distribution in the amount of
BALANCE FOR DISTRIBUTION PER ACCOUNT,
Itemize any additional debits not shown by account:
Marathon dividend
Mesta dividend
CPC International dividend
AT&T dividend
Bell of Pennsylvania credit
Internal Revenue Service credit
Sears Roebuck & Co. dividend
Bell of Pennsylvania credit
TOTAL ADDITIONAL DEBITS (ADD)
$ • 80
$2, 142. 70
$ 110.50
$ 101.50
$ 8.55
$ 87.66
$ 30.72
$ 12.14
Itemize any additional credits not shown by account:
Additional $4, 000. 00 paid on
Pennsylvania inheritance tax
Additional sum to file Account
Legacies in the amount of
$1, 000. 00 each paid to two legatees
Toll calls
$4, ooo. 00
$ 4,00
$2, ooo. 00
$ 9.58
TOTAL ADDITIONAL CREDITS (SUBTRACT)
BALANCE FOR DISTRIBUTION
$21 494, 57
$6, 013, 58
$189, 591. 75
$ 331 221. 71
$222, 813. 46
$2191 294.45
• I •-' •
I •
' ••
If Family Exemption claimed by Petition, give place of Record: ...... N.Rt..~laim.g_g ____________________________________________________ _
If Family Exemption is claimed at audit, give nome, relationship and basis for Cloim:.N.o.Lclidm~d ..................... .
List any advancement or distribution on account that has been mode, and nature and amount of some:
Legacies in the amount of $1, 000. 00 each paid to Mt. Lebanon United Presbyterian
Church and to Mt. Lebanon Cemetery Company.
Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections
, to toke in kind if balance is not in cosh: residuary shores being stated in proportions:
The 6122 shares of Mesta Machine Company, common stock, to Edward D. Mesta,
Martha H. Mesta, Edward H. Mesta, Lewis w. Mesta and James E. Mesta in like
and equal shares.
Specific legacies in the amount of $1, 000. 00 to the Mt. Lebanon United Presbyterian
Church and to the Mt. Lebanon Cemetery Company in accordance with the terms of the
Will.
The residue to Edward H. Mesta, Lewis W. Mesta and James E,. Mesta in equal shares.
Also, 100 shares of Sears Roebuck & Company stock to Homer D. Knoedler.
COUNTY OF WASHINGTON, SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
' being duly ...... s.w.arn ................... doth depose and soy
that the facts set forth in the foregoing petition ore true
Mary Jane Smith, Notary Public ·
Was.hington, Washington County, Pa.
My Commission Expires
February 28, 1973
And your petitioner will ever pray, etc.
-·--/ r:;x::.~ ___ w. ___ m~-----------------------------Lewis W. Mesta . J~s<f:--M1Jld__ ------------------
..
• I . ,
..... -. ...... .. e . ·.•
.,
.... ~ ..
~ ,... : ..
~-
No. ___ ()_~_:_7_1_::_5_1:_3, __________________________________ _
Estate of ___ BQSR:_JW.,_· __ g_lj:~-~J?.MAN: ________ ;.
Deceased
Fiduciary ___ L_e.w.is_:W:~ __ M.e.sta_and _____________ '
J •
_J_~_m_E?_§ __ ~_! __ M§_I?J~.a--~~~~~tg.r_~-------------·
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following, in conformity wi~h Court Rules
adopted effective December 3, 1951, . being
rule No. 9: paragraph b,-c; ·and divisions
thereof: shown on. pages 23-24.
1. Written proecipes of all Counsel in the . ' case.
2. Copy of order appointing Guarc!ian ad
litem, if pertinent. · ·'
3. Copy of Order appointing Trustee ad
litem, if pertinent. · ·
4. Proof of service of above. :
' 5. Letters Testalljlentary 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) ca'se 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 FE!<;Jeral Estate'Tax return. if es-
tate is subj~ct thereto.
_P.~a.c_Qc.k.,. __ Kgll~r., ___ XQbg __ ~ __ :Q9.:y __ · _________ _
AttorneyS
~2
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!': E CIS 1 U: G i-·;,-; Ll_ S
Y:ASHli~i.rn:-J CO .. PA.
IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA.
IN RE:
ESTATE OF N 0. _______ 63.~ 1_1_~5_4_3_ _______________________________ _
____________ RQS_E __ M.l_CHE_E.SMAN _______________________ _
You are hereby notified that the Account of __ Lewia_W.: ___ Mesta-and-Jru:nes-E-.---
JVl~.Si9._, __ ~_X~Q:!J._tQ.;r_s __________________________________________________________________________________________________________________________________ _
of the Estate of ___________________________________________ R.QSE JYJ..LCH_E.E.S_MAN __________________________________________________ _
has been filed in the office of the Register of Wills and the Clerk of the Orphans' Court of Wash-
ington County, Pennsylvania.
It will be li'sted for audit during the term of Audit Court in the week beginning the
________ 1_5_th_ _______ day of _____________________ May ___________________________ , 19_12 _____ at which time you may be present
for the purpose of presenting any claims or demands that you mi{" have in said matter.
Date:. -~~:~~~~~~~--~-~~~--
Attorney sf or Accountant.
_________ May._2"#" __ 1.9_7.2. _________________________________ _
...
A COPY OF THE AUDIT NOTICE SENT TO THE FOLLOWING:
1. Edward D. Mesta 5. James E. Mesta
115 Oakwood Road 587 West Pike Street
McMurray., Pa. 15317 Canonsburg, Pa. 15317
2. Martha H. Mesta 6. Homer D. Knoedler
115 Oakwood Road 116 Old Oak Road
McMurray, Pa. 15317 McMurray,, Pa. 15317
3. Edward H. Mesta 7. Mt. Lebanon United Presbyterian Church
Colgate Drive 255 Washington Road
Winchester, Kentucky 40391 Pittsburgh., Pa. 15228
4. Lewis W. Mesta 8. Mt. Lebanon Cemetery Company
72 7 Dean Drive 255 Washington Road
Jefferson City,, Missouri 65101 Pittsburgh., Pa. 15228
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA
ORPHANS' COURT DNISION
INRE:
Estate of
ROSE M. CHEESMAN,
Deceased.
(
)
(
)
(
)
(
No. 543 of 1971
HEARING ON AUDIT
t BEFORE: The Honorable P. VINCENT MARINO, Judge of the
said Court. 0 ...
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~ APPEARANCES: PEACOCK, KELLER, YOHE & DAY, Esqs., of
Washington, Pa. , representing the Accountants.
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Tuesday, May 16, 1972, at 10:00 A. M., EDST
~ THE COU .hT: 0: Number 54 3 of 1971, the estate of hose M. Cheesmap,
...
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deceased. The Executors are Lewis W. Mesta and James E. Mesta'-
o and the attorneys are Peacock, Keller, Yohe & Day. Mr. Yohe? ii: ...
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M.f\. YOHE: If the Court please, I have the necessary papers herF>.
However, the audit petition is only proposed and it's been mailed to
the executors. This occurred by reason of Mr. PeacockS death.
But I have gone ahead and submitted all the papers and a proposed
Audit Petition, which the original and the signed one will be turned
in to the Clerk as soon as received. The main assets in the estate
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are stocks and cash. The real estate having been sold. There have
been advancements. A copy of the Federal Estate Tax is attached
but it hasn't been confirmed .
THE COU..hT: Is there any necessity for rea ward for estate tax?
Do you wish a reaward for contingencies there or d9 you feel---
M.h. YOHE: Your Honor, that's a good question. but most of the
~ assets consisted of stock which can always be determined mathema ically . .I > Ul
~ · And the real estate was sold for like $1, 000 above appraisal. I wou d Ill II.
i ~ say reserve $1, 000 for Federal Estate Tax contingencies.
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~ THE COUhT: Is there anyone else in Court interested in this ~
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decedent's estate?
( NO hESPONSE )
0 o THE COU .hT: The audit of this account is ordered closed by the :J .,
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Court.
( AUDIT CLOSED )
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1 hereby eerttfy that tbe proceedings and evtdenee are
~ eontalned. fully and accurately tr. the notes taken by me on the heartnq
<( > .J 5 of the above cause, and that thlS copy ts a correct transcript of the same
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The foregotng record of the proeeedtngs upon the
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ESTATE OF No, __ -~,6"?3.....,. .. -r-.7lb-'!-95-l+-437-------
Rose M. Cheesman In the matter of the __ """"F ...... ' i....,r......,s.._t..__,a ..... n .... a .... ·......;:;....F_i...,n...,a...,.l
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deceased. Accountof Lewis W. 'Mesta and .James
v.. Hesta, "Rxecutors
ADJUDICATION AND DECREE
And now: June /:J , 19--22-, this matter came on for hearing,
auditanddistrili>.utionatthissessionandtesti·mon/tak:en; and thereupon, upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$ 219, 294. ~-5 and the account is accordingly confirmed; and it is ordered,
adjudged and decreed that tf:te said balance be ·paid out by the Accountant in accordance with the
scf:tedule of disr.ibuNon hereto attached and made part hereof, unless exceptions hereto be filed
sec. reg. or an appeal be taken herefrom sec. leg.
SCHEDULE OF DISTRIBUTION
Balance per account ________________ _
Additional debit asked at audit
Additional credit asked at audit
Balance _____________________ _
Deduct Clerk's Costs & Receipts ____________ _
Attorney ___ -lp.._,e:;;...a:a..Jc'-'"ci,JJ)C...,kA.-r, _KJ.>..1;1e-.~.l-.~.l"""e"""r,.,___,_y...._a~-~..hu::e'---'-'&L.o--...I.D..u:.a1-.'yf-------
Redebit -Credit takAn for legacies distributed
Russell Marino, Agent, transfer inheritance
tax,
~dward D. Mesta, ne~hew, specific bequest of
1/r:; of Hesta I·Tachin~ Company stock or 1224 2/5 shares ~1esta Machine Com·')any common stoc~,
held in kind and distributed as such at the
appraised value,
Martha H. Mesta, specific bequest of 1/5 of
Mesta Machtne Comnany stock or 1224 2/5 shares
Mesta Nachine Company common stock, held in kind
and distributed as such at the appraised value,
Edward H. Mesta, specific bequest in kind of
1/5 of Ivlesta Machine Company stock or 1224
2/5 shares Mesta Hachine Company common stock
held in kind and distributed as such at the
appraised value,
Lewis w. Mesta, specific bequest in kind of
1/5 of Hesta Machlne Company stock or 1224
2/5 shares Nesta Nachine Company comrnon stock,
held in kind and distributed as such·at the
appraised value,
2494.57
6013.58
33977.10
33977.10
33977.10
225,308.03
$ 219,294.45
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James F.. Mesta, specific bequest in kind of
1 15 of Mesta Machine Company stock or 1224
215 sh8res Mesta Machine Company common stock,
hE~ld. i.n. kind Rrld distributed as such at the
appraised'vRlilel
Lewis W. Mesta and Jam~s F.. Mesta, Executors,
reaward for Tax contingencies. After the tax is
fully settled and the Accountants liability cease
any balance of this reaward remaining shall fol-
low the decree of distribution hereinmade as it
relates to the distribution of the residue and th
pronortionate sha~es ther~in, and no fu~ther
formal accounting to the Court shall be necessary
Home~ D. Kn6edler, cousin, specific bdquest in
kind of 100 shares common stock of Sears Roebuck
& Common st6ck valued at $8775.00; held
in kind and distributed as such at the appraised
value,
Mount Lebanon United Presbyterian Church, lep.acy
in memory of Dr. LeRoy H. Cheesman, credit to be
taken bv the accountant for funds in the amount
of $1000.00 advanced nrior to distribution by
the Court,
33977.10
s,
e
, 1000.00
8775.00
1000.00
Haunt Lebanon Cemetery Company, legacy for care
and maintenance of the cemetery lot of husband
and decedent, credit to be taken oy the accountan
f'or f'unds advanced in the amount of $1000.00 prio
to distribution by the Court,
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EdwBrd H. Hesta, 1/3 residue, including cash and
100 share~ of CPC International Inc. comraon stock
held in kind and distributed as such at the
appraised value, ner election filed,
Lewis W. Mesta, 1/3 residue, including cash and
100 shares of GPC International Tnc. common
stock, held in ~ind and distributed as such et
the anpraised value, per election filed,
James F. Mesta, 1/1 residue, including cash and
100 shar,s of CPC International Inc. common stock
held in kind and di~tributed as such at the ap-
praised value, per election filed,
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1000.00
~1611.47
~1611.47
.
P-1611.47
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L~6,609.41
45,609.41
36,834.41
35,834.41
34,834.41
No balance
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA.·
ORPHANS' COURT DIVISION
IN RE: ESTATE OF-
ROSE M.i CHEESMAN,
DECEASED
)
{ No. 63 ... 71-543
)
ELECTION TO TAKE IN KIND
We., Edward H. Mesta, Lewis w. Mesta and James E. Mesta., the
residuary legatees under the Will of Rose M. Cheesman. deceased, hereby
elect to take in kind the Sears Roebuck and Company stock and the CPC
International., Inc. stock as a portion of our shares under the residuary
clause of the Will of Rose M. Cheesman., deceased.
Edward H. Mesta
Lewis W. Mesta
James E. Mesta
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY., PENNA.·
ORPHANS' COURT DIVISION
IN RE: ESTATE OF
ROSE M. i CHEESMAN,
DECEASED
}
.{ No. 63.,.71-543
}
ELECTION TO TAKE IN KIND
We_. Edward H. Mesta, Lewis w. Mesta and James E. Mesta, the
residuary legatees under the Will of Rose M. Cheesman, deceased, hereby
International., Inc. stock as a portion of our shares under the residuary
clause of the Will of Rose M. Cheesman, deceased.
Lewis W. Mesta
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA.
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF
ROSE M. CHEESMAN,
)
(
)
(
)
(
) DECEASED
RECEIPT
AND NOW, this~i)X. day of March, A. D., 1972, the Mt. Lebanon
.,
Cem.etery Company does hereby acknowledge receipt of the sum of One
Thousand and no/100 ($1, 000. 00) Dollars in payment of the legacy set
forth in Item V of the Will of Rose M. Cheesman, deceased.
IN WITNESS WHEREOF, the legatee has caused these presents to be
executed by its duly authorized corporate officers and its corporate seal to
be duly affixed hereto the day and year first above written.
ATTEST: MT .. LEBANON CEMETERY COMPANY
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA.
IN RE:
ESTATE OF
ROSE M. CHEESMAN,
DECEASED
ORPHANS' COURT DIVISION
)
(
)
(
}
(
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RECE!PT
No. 63-71-543
AND NOW, this 1-/ day of March, A. D., 1972, the Mt. Lebanon
United Presbyterian Church does hereby acknowledge receipt of the sum of
One Thousand and no/100 ($1, 000. 00) Dollars in payment of the legacy set
forth in Item V of the Will of Rose M. Cheesman, deceased.
IN WITNESS WHEREOF, the legatee has caused these presents to be
executed by its duly authorized corporate ~fficers and its corporate seal to
be duly affixed hereto. the day and year first above written.
ATTEST: MT. LEBANON UNITED PRESBYTERIAN
CHURCH .
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Form RCC-33 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT COUNTY OF .WA.S.JUNG.TO.N ....................................... .
IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the·
Register of Wills of the County where decedent resided; Return is due within one year after
date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of
the Inheritance and Estate Tax Act of 1961.)
.................... fi;,;;~~:;;,;;;E:ST~~E .. ~~ .............................. }:::UA;;:SOF
(State full name of decedent)
Late of .................... Washington . . . .. . . ...................... county ~HHXJ!'BM:OB
County of
....... PE.NNSY.L.V.ANlA ....................... }
ss:
....... WASHINGTON .................................. .
State of ......... .
.. .LE:WIS .... W.LMESTA ... and .. JAMES E •. LMESTA.
of the estate of the above-named decedent being duly sworn, depose and say
Decedent dJed ...... 2.1. ........ , 19 .. 7.1 ...... .J testate leaving a last will, copy of which is hereto attached. }
(!lay) (Y~<~r) l HIX<N~ ... May ..
(Month)
Name and address of attorney or} .... Peacock,. ... .Keller, .. Yohe .... & ... Day, •.... 68..~..7.0 .. East ... .B.eau ... Street,. ..... ····························· other authorized representative to
whom all correspondence should be Washington. Pennsylvania .. 153.01.... ..... .. ... . ...................................................................... .
mailed.
That as such .... Ex.ec.ut.ar.s ................. deponent is familiar with the affairs of said estate and the property con-
< J•:x,~cu tor-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:-
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under SchedulesA & B of' this
return, with the exception of the following, for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth 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 detail all personal
pr:operty wheresover situated owned by the decedent at the time of death; all moneys left by the decedent
-Vat tne time of-death, whether i~ 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 f'or
any other person or pers'ons 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 f'ree, of the United States, or any state, or political subdivision thereo~ or of'
any foreign country, whicq, are pwned_at t_he 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, lef't by decedent, together with the f'airly estimated
market value thereof; all bonds and mortga~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 f'or the payment of' money
of which decedent died possessed, of whatsoever nature, with interest thereon, if' any, giving the f'ace
value and estimated fair market value thereof, and if such estimated f'air market value be less than the
face value, it sets f'orth brief'ly the reasons for such depreciation as to each item; all moneys payable
to the estate from life insurance polici·es carried by decedent; all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends
due thereon and unpaid as of' the date of death, bonds and accrued interest thereon to the date of' dece-
dent's death and other investment securities owned by the decedent at the time of' death, with the market
value thereof at such time.
In the case_ of securities of close or family corporations, the values reported are as far as
possible substantiated by financial· statements of the corporations, showing the assets and liabilities
thereof as ,.of the date of death. The schedule also sets forth tne interest of decedent at the time of
death in ariy co-partnership or business, and in support of the value of such interest there is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted. It should also set forth in itemized form, together with the fair market value
thereof, any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true 'answer to each inquiry
contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, the
relationship of the transferees to the decedent, the proportionate share received by-each transferee and
all other facts of a pertinent nature regarding said txansfers. In th~ cas~ of transfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a cony
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 vestep in d~ce<t~nt, e!ther indi-vidua,lly or jojnpy, py t!!~~ wil\, de(!d,~or other instrument of another,
with a copy of the instrument creating such power .attached to the schedule.
< --
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death~~t'he. 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 vesti ture of
real· estate and the date of acquisition of personal-ty, plus the name, addr~_s_s an<! relationsh:l,p,~ if any!_ L
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 ~r 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 tmpaid at time of
death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the I~heritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It is agreed that th~ 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 Summa Y•
, 0 ~ Executor
S b "bed t b f th' > • ra hmore Lane u sen and sworn o e ore me 1s ................................. B
..................... ?..7.ttL ... 7 _---{ay of ...... J. ... J8,P.~,:.'!.ry .................. 19 .... 7..2 ... .
~~~----·
Mary Jane Sr.1ith, Notary Public
Washington, Wa~hington County, Pa.
;;~~~--
1.1.3 ... .0ld .. .Oak.R.oad ....................................................................... .
(Street Number)
MG.Mur.r..ay,. .... P.a ........ 1.5.3.1.7 ................................................... .
(City or Town and State) My Commission Expires
February 28, 1973
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-partne~ship or business, that the
data and statements required under the paragraph above relating to Schedule "B" are attached. Also make
certain that eolumn #1 in the "Summary" has been properly completed as above-directed.
··,
, '~RC_C·3~ (1·64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT o'F REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "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 with
a general description of the property, with a reference to the record of the
conveyance by which the decedent took title; if a farm state number of a-
cres; also statement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are
to be listed on Schedule "F" and must not be deducted from this schedule.
ALL that certain lot or piece of ground situate in
the Township of Peters, County of Washington, and
Commonwealth of Pennsylvania, being more parti-
cularly bounded and described as follows, to ... wit:
BEGINNING at a point in the center line of the Old
Pittsburgh and Washington cinder road, at the
southeasterly corner of property now or late of
Andrew w. Cummings, which point is distant South
10° 341 West, One Hundred Forty ... nine and Sixty
hundredths (149. 60) feet and South 2° 32 1 East,
Four Hundred Seventy-five and fifteen hundredths
(475.15) feet, and South 0° 25 1 East, One Hundred
(100) feet, measured along said center line from
its intersection with the dividing line between pro ...
perty now or formerly of s. F. Lybarger and also
now or formerly of the Estates of J. N. Brown and
A. B. Brown; thence South 0° 2 51 East, -a distance
of One Hundred Fifty (150) feet, more or less, to
a point on the northerly side of property of Edward
D. Mesta, et ux; thence along said northerly line
of property of the said Edward D. Mesta, et ux.,
South 81 o 03 1 West, a distance of Four Hundred·
Thirty-nine and eighty-seven hundredths (439. 87)
feet, more or less, to a point in the line of other
land of Edward D. Mesta, et ux; thence along
said Mesta line, North 0° 25 1 West, a distance of
Two Hundred fifteen and twenty-six hundredths
(215. 26) feet, more or less, to a point on line of
land of W. C. Cline, said point being the prolonga ..
tion of the southerly line of the premises of
Andrew w. Cummings if extended; thence along
said last mentioned line and also the southerly line
of property now of· Cummings North 89° 35 I East,
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
a distance of Four Hundred Thirty-five (43 5) feet,
more or less, to a point in the center line of the <~1)1:'
Old Pittsburgh and Washington Road, at the place ·• s~ f 60
of beginning. See Deed Book 773, page 150. ~ ~
~~~~~$~~.· ~
,ty IYt~ I tlo
f I '5 fJJd &'PI( IT~ ~ fi
I
Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
(2)
ESTIMATED
MARKET VALUE
~"j.
47, ooo. 00
47, 000. 00
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
COMMONWEALTH OF PENNSYLVANIA
T_RANSFER 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 •.nterests, interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item
NO•
ITEM UNIT ESTIMATED
List and describe fully VALUE MARKEl' VALUE
1.
2.
248 shares of Caterpillar Tractor Company ..
common stock .. at 51 1 I 8
22 shares of American Can Company .. common ,/
stock -at 3 8 5 I 8
3. 700 shares of American Telephone and Telegraph41'
Company-common stock -at 46 5116
4. 320 shares of c_.!P. C.l International -common 1/
stock-at 36 7116
5.
6.
10 shares of General Motors Corporation ...
common stock-at 84 11116
6122 shares of Mesta Machine Company -
common stock -at 2 7 3 I 4
7. 348 shares of Marathon Oil Company ... common
stock ... at 3 7 1 I 8
8. 38 shares of Penn Central Company .. common V
stock ... at 5 7 I 16
9. 500 shares of Sears & Roebuck Company .. .J
common stock .. at 87 314
10. 128 shares of Union National Bank -common J
stock-at 28 314
11. 15 shares of General Motors Corporation .. ../
$5. 00 preferred stock .. at 76 3 I 4
12. Household goods \
13.
14.
Union National Bank of Pittsburgh,
Office, checking account
Union National Bank of Pittsburgh.,
Office, savings account
Crossroa~ ·~ ~j. \
Crossroads
15. CPC International Inc. -dividend check
16. Treasurer of the United States -Social
Security check
17. Caterpillar Tractor Co. -dividend check
~H~·
12.,679.00
849. 75
32., 418. 75
11., 660. 00
846.88
169, 885. 50
12., 919. 50
206.63
43., 875.00
3., 680.00
1.,151.25
1, 512.91
3.,010.13
6., 180.31
136.00
40. 70
• 80
DEPARTMENT VALUATION
(Do not write in
this space)
3~ J.f If~ 7S
II, t CtJ, oo
~4b, Fi
It 9, iif,s-~
11 /flf,5CJ
~(J" ~3
t/ 3, f1S. t:JO
3tgo,oo
I 15/, ciS /
1 5'1~. t; I
3CJ /tJ~/3
& litJ/3 /
13 (; t!/0
J/ (), 7 t)
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
X X 301,139.11 :,o 1, 139. I I
·w...-• .... ~
1"1CC-36
rmmON'\'EALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
~~SIDE~T DECEDENT
SCHEDULE "C"
TRANSFERS
(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) ~0
(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) ~~=-'0"'---
(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 1 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) ~0
(a) Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition? (Answer yes or no) ________ _
(b) What was the transferee's age at time of decedent's death?
(5) Did decedent in his lifetime make any transfer without receiving a val_u_a_b_l_e--an-d-adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a) The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no) --~~~0~---
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) ~o
(6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent
alone or others ____________________________________________________ ~----------
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor? (Answer yes or no) _.~.-N!I.JoLL-----
(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 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
~O~E
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MARKET VALUE
(Estimated)
NO~E
DEPT. VALUATION
(Dept. Only)
. _, •..
RCC-38
COMMONWEALTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRl'CTIOKS: 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 under Schedule
"A", plus the date and place of record of instrument effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal .property should be listed as in
Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to
the decedent.
Description of Property, Date of Acquisition, Name!
Address and Relationship of Co-Owners, and Place
of Record of Instrument, where Rea~ Estate. !
NONE
Unit
Value
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
Value of
Decedent's
Interest
------------------------------------------------------~----~----------~~~------~r--------------+-----------' Insert this total opposite "Jointly Owned Property", Schedule "E" NONE
in the "As Reported" column on the last page of this return.
h
:'.Rco:1~ ( 12-6 3l
COMMONWEALTH bF PEN'NSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
·'
BENEFICIARIES AND ADDRESSES '
State full names and addresses of all who
ave an interest, vested, contingent or 'other-
wise, in estate)
Edward D Mesta
_1_1 !'\ o~lnxrf"\Orl Ro~ '
Mr.Mnrr:=~v P::~ 1 fi~ 1 7 v•
~rth~ H 1\/f Pet~
1 1 ~ o~ lnxrnnrl Rn~ rl
MPM111"1"::1V P::~ 1 ~~17
Edward H Mesta
Col o-::~te DrivP .....
_Winr.hPch=>-r TZv 40~Q1 . "
Lewis W. Mesta
2656 Si:rrlthmorP Lane
BPthPl P::~rk P::~ 1510?.
JarnPR F. Mt=>c+~
11 ~ Old Oak Road
McMurrav. Pa 15317
Homer D Knoerller
1 1 6 Old Oak Road
McMurrav. Pa 15317
w~p Rt~:~v~~ ¥R,~~~gh
255 Was.hinO'ton Rnarl .....
PittsburghJ Pa. 15228
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP SURVIVED (If step-children or
illegitimate children DECEDENT
are involved, set STATE YES
forth this fact.) OR NO
Nenhew Yes
Niece .. in-law Yes
Grand-nephew Yes
I Grand -nenhew Yes
C1-r::~niJ-nPnhP,XT VPC!
Cousin Yes
None . YPR
!
Mt Lebanon Cemeterv Comnan"' None Yes
2!1!'\ WashinO'ton Road ~
Pit+.sbu-rcrh 'P::~ 15?.?.R
~
DATE INTEREST OF
OF BENEFICIARY
IN ESTATE BIRTH
Snecifir.
Snecific
Snecific and residuarv
Sner.ific and reRidnarv ~
Snecific and residua_ry
SnPr.ifil"'
PPI"'nni:=~.rv
Pecuniary
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~/
~
Will
Administration ~ No.
P.ll THE
Year ........... .
:\lATTER OF THE. APPRAISEMENT
OF THE
ESTATE OF
ROSE-Mw--CHEESMAN .. Deceased
Late of. Peters.Township ..
County of . Washington
Commom\·ealth of Pennsylvania
REPORT AND APPRAISAL
·y d ··oo H 01 ;l ~ll \-! SVH1
s lll A~ ::: :) ·~u _1_ s! ~ 3l.!
0 r i i :_: \. :~ l . ~ l-1 rJ ;; n ~j
BE b ~~~j 1!: .... c.·Jl!ln 1 c rl ~ ll ... ;
~t_ ''! •. , .. { I -'
;: .. ~ 00;-~
··1 . I
t·~t; .-1 ' .... __ ,
,, 1-I ·-"
(.'
i < II
(Executor-Administrator
must complete "As
Reported" column #1.)
C') ...., '"0 :::0 .... .... Cb Cb 0 Ill .... e:... til ::1 til
til til 0 ...., (b' ::1 '"0 .... e:.. .... Ill til 0 X ( '0 Ill '"0 Cb o" .... .... ~ .g-~
~ Cb ....
til ..... ...... '< Ill ...... Cb
..
'· en c:: ~ :: > :::0
w en en ....;::
() ()
?" ?" ?" q ~ > • •
~ ~ -(,~) ~ ~ ~
:c.,., lZ !J,:l fp. i+>-0 0 > :co i::l !-' ;...;) til
'" .. 1-' '"o :::0-,....... (1)
""' w 0 .g ~ :co i:o 0 s;~ • . . ~
:~-> !-' 0 Cb ,...
:~-> !-' o.:::;
~ ·~ -(,~) ~ -fP. ~
(: ': > "' tJ ~~ -.~ 2. ::l r. c..
..
·!'
' .
_ __________:;.
•*-1.: " . . "'~ -~ .. .. ;.•.
R C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
I.EWIS W. MESTA & .IAM!i'S E, MRSTA
··(Executor~)
IN YOUR REPLY PLEASE
REP"IER TO
38-174-6
In Re: Estate of ____ __:.:R:::.O:.S=E.-::M:..:..~C::!;Ht::EES=~MAN=------
____ ..:..:W;;.:AS=.;H:.:;ll=~;;.:G::..:T:.::O;.:.:N:..__ _____ County -File No. 63-?J-%3
Dear Gentlemen,
You are hereby notified that the original
appraisement in the estate of BQSE M, CHEESMAN
has been filed in the office of the Register of Wills qf WASHINGTON
County on February 15 , 19_22. Said appraisement reflects the
following valuations:
Real Estate ---'----~1.,.7~1 O~Oioo!lO"",LlO~O"-----
Personal Property __ ~J~O~J~1~1~3~9~1~1 ___ _ Transfers __________________________ _
Total-------~3~4~8~·~1~3~9~.11_. ____ _
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~g~r~u~ar~y~1~5~,~1~9~7~2 ___ _ Signed_~F~RED~~TOS~~I~-------------
Title APPRAISER I
DATE OF DEATH: May 21, 1971
Note: This is not a bill.
J
.
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of CHEESI-1AN
(Last Name)
ROSE
(First Name)
M.
(Initial)
DATE OF DEATH_.L_5_:-2:::=1::--...L7.:::.l_FILE NO. 63-71-543
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of _ ___:~.:.;lA_S~Hc.:.:IN=-:;G::.;T=-O=N:.:_ ______ _
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
Dated: --~F'-"e"-.!>b{...!or_!,u!.f<ar""+y----'-l.J-5 .,_~ _l~-.,9~7t...:2;.___ ~-==---=Ju__J__=--I-N_H_E.::.R...::Ic...T_0-N-C-E-~-A-X-A---P-P-R_A_I_S-.rv~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
Valuation of life estates or
annuities................... $ ______ ~--
ESTATE TAX ASSESSMENTS $ _____ _.___
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on$ 2% $ ______ --4---
Tax on$ 6% $ _____________ ~---
Tax on$ 5% $------~--
Tax on$ 10% $ ______ -4----
$ ______________ ~_
VALUE AS REAPPRAISED
$ ________ 4----
Tax on $ ------------+--~ Exemptions========::t===~
Total Estate __________ ~--
TOTAL TAX $---------L---
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid $========l==
BALANCE $--~--+---
Less 5% of tax if paid within
3 months after death $========
BALANCE OF INHERITANCE TAX DUE $ -----~-
Add interest at rate of 6% from
---------to -----
AMOUNT OF ESTATE TAX ASSESSED $-----+--
Estate tax paid $ _________ ---I __ _
BALANCE DUE
Add interest at rate of 6% from
-------~10--------
FOR USE OF REGISTER ONLY
$ _______ ----~. __
$---------+---
TOTAL TAX BALANCE $ ------+---PAID $ _____ _L __
ADJUSTMENTS
Will
Administration t No.
IN THE
Year .......... ..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.11.0$:$. }1 •.. G~l<Il>.W ...
Deceased
Late of . . PETERS. T\'IP. .•...
County of . vlAS..Iii GTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
•' .
}.,onn ~CC-2
' ·coMMONWEALTH OF PENNSYLVANIA DATE ... .f..~P:r.1J.M.Y ... .l.5..,. ...... l9J.? ....... .
DEPARTME'l"!T OF REVENUE .. ~ ' ~ ..
'AuREAU OF COUNTY COLLECTIONS
" HARRISBURG, PENNA. 1 7 1 2 7
RESIDENT INHERITANCE TAX
APPRAISEMENT
COUNTY ...... ..JiA.S.HJ.NG.AO.N ...................... .
FILE NO. .. ... §.?.:?..~::::.?..4.?. .................................... .
Whereas, ................................. J~Q?..J!!. ... M.! ..... Q.~.~!'L ........................................................ late of ............ ~~~~ .... !:'.~.~ ........................................................... .
in the County of ....................................................... l'fAS.HINGT.ON .............................................. Commonwealth of Pennsylvania, having died on
the ............................ ?.~~~ .................................................. day of ........... ~.:r......................................................... 19 ... ?.~... seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ...................... f.@!P. .... T9$.l ................................................................................ , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement Description of Asset Values Made for Inheritance
Tax Purpoaes
$
REALTY:
SEE COPY OF SCHEDUlE 11A11 ATTACHED TO APPRAISEMENT 47 ,ooo. po
PERSONAL:
SEE COPY OF SCHEDUlE 11B11 ATTACHED TO APPRAISEMENT ~-
301,139 UJ.
total 348,139 P-1
-
-
c
Having been duly sworn according to law, I do hereby cer~ that the above appraisement is made in con-
formity with law on this .......... :.1.5..~ ...................... day of .......... ·.·.·.·.·.·.· .. ·.·.·.·.·.·.·.·.·.·.·.·.···.·~g~· .. ·.··· ··.····~---.~~~-=-~·
Appraiser
(Number and Street) ............ : .......... W .... ~ .............................................. , Penna. if (Post O!llee)
I
'
"It{ A.§ J:r:J:NJ.'l'ON ..... . County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ROSE 1:1~ .. .GHEEsllifAN.... . ................................... .
Deceased.
Late of
PETERS T\'IP.
Date of Death, .............. 5":":":~1~71 ................................... ..
Appraiseme11t Docket Vol., ........... 3$········· ...................... ..
Page, ... +.7.4~f? ........................ No .. 9.3..":":":7.1~543 .............. .
Filed in Register's Office, ..... X~l:>.~ ..... J.:~ .. -.... 19 7?.
Amount of tax due $ J ..•••••.•••.••...••..•••••.•••.•.•••••••.•••••..•••••••••••••••••••••
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal f,.om Appraisement,
Entered and charged,
..
...
R C C-49 (8-7 1)
COMMONWEALTH OF PENNSYLVANI1A
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG, 17127
PENNSYLVANIA ESTATE TAX
DETERMINATION I Jr
. esll><.. 'Rei 1(J&
Wash'"' ct Tdt,
Co~"'r'J
·Date ~tAI'IL fl 197L
Estate of: Ros~ 1n. Cl-/ffS VlR 1\1
Date of Death r-) ·.2./-7 I
County -----lollu~Ja;.c. . .JJS. t,Q.!..:, .. :t..::~'l--'fL!tJ~h:l_ __ _
Bureau F i I e No. __ __,(...,..).o,J.j_._,]'--'/'--".-=£~'1~~,.____ __
1. Taxable estate perU. S. Estate Tax Return, Form #706 $ l)J./. I '1'3 Lf, 1.. 'i
2. Taxable estate per final change in Federal Return dated $ ______ _
3. Amount of credit for State death taxes.
As shown on return form or final change notice($ J L/'18. 42..
As verified by computation .3 I./ 1 K. 'fL
4. Penna. Inheritance Tax due and/ or paid~ Flee I $ 3K. 9"JS.o3
5. Normal Inheritance taxes paid to other States
6. Total Inheritance tax credits (4 + 5)
7. Total liability for Penna. Estate Tax (3-6)
8. Less: Previous payments on a/ c of Penna. Estate Tax
Date of payment Amount of Tax paid Amount of Interest paid
$. _____ _ $. ______ _
9. Balance of Penna. Estate Tax due (7 -8)
10. Interest due from _____ to _____ @ 6% per annum
11. Balance of Penna. Estate Tax and interest due as of ----------$====='11~6~4 ~(..===
Reviewed and approved by-------------------------------
(NAME) (TITLE) (DATE)
J
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COL!NTY COL.L.ECTIONS
APPLiCATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION DATE May 26. 1972
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby mode for consent to the transfer of tho following securities of a Pennsylvania
Corporation or a National Bonking Association located in Pennsylvania: .
(a) 6122 (b) Mesta Machine Cqmpany (c) common stock
{NOTE: In describing securities enter in (a), ab 01c, either the number of shores of stock or the fact: amount of
registered bonds, in (b}, tho nome of tho issuing company and in (c) the class of stock or the stated interest rate
and maturity dati of/cgistorcd bpnds.) ' 7/22/43, 9 28 42, 10/5!37, 4/10/51, 8/22/63, 9/11/64,
ISSUED ON 4{1166. 3/6/68 , and having a TOTAL MARKET VALUE OF $_...1~37,_..""""'4=8=9&... 7.:..:1=------
(Do to)
as of the date of death of tho decedent, ROSE MESTA CHEESMAN , on May 21. 1971
( Ooto of dooth)
who was late of 11 3 Old Oak Road
(Stroot and Numbor)
(Noma of. Oocodont)
McMurray
(Poat Offlco)
Washington Pennsylvania
(County) (Stoto)
The securities are registered as f~llows:~~~~~~~~s~E~~~E~S~T~A~~c~~~E~E~S~M~A~N~~~~~~~~~~~
LEWIS W. MESTA,
MJKOOalU\IXlli) __ ,w..t.JAMES E. MEST A.
EXECUTORS } (Nom•>
(Nomo or nomos In which cortlflcatoa oro roglstorod)
727 Dean Drive, Jefferson City, Missouri 65101
587 West Pike Street, Canonsburg, Pa. 15317
(Addrou)
COUNTY FILE NUMBER 63-71-543
NAME OF APPLICANT--"~~~~~~~~---
ADDRESS OF AP?LICANT---1-:~r-U-~u..u.t~~,.w.a..~~---
BUREAU FILE NUMBER 63-71-543 SIGNATURE OF APPLICANT~~~~z~~::::::~~~
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORIION OF i'HIS AP ICA liON
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA-DEPARTMENT OF REVENUE
J
CONSENT TO TRANSFER SECURITIES DATE May 30th. 1972
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is ma'do subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
' ' I .
as amended and the·Act of June 15, 1961, P.L. 373, as amend~d. This is also in accordance with the provisions
of the Act of April 9, 1929, P.L; 343.
This Consent to Transfer the herein described property operates only in reference to the estate of' the
above-named Decedent •. I
:e :secretary of Revenue
B ~~~~~;dO Y--~~~~~~~~~----~----
1 ;(Slgnoturo)
.. Reg'istle:r of Wills Washington
~· v r
(Tltlo) (County)
l .. --------~-=----... ·~ . ---· ,_ __ .• _·, . ---·" .__. -
----------------------------------------
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
DATE July 6. 1971
Application is hereby made for conscntto the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(a) 38 shares_(b) Penn Central Company (c) capital stock
(NOTE: In describing securities enter in (a), ab 01e, either the number of shares of stock or the face amount of
registered bonds, in (b), the name of the issuing company and in (c) the class of stock or the stated interest rate
and maturity date of registered bonds,) .
ISSUED ON July 1 7. 1968 , and having a TOTAL MARKET VA,LUE OF $---!:!2~0~6L,;6~3~------
(Dato)
as of the date of d eo th of the decedent, _ __._,R~O"'S_..E......__.Muu...,__._C._..H_._E._.i ..._E...._S ..... M.x.u..A .... N...._ ____ , on _ __JM..u..aa-ify_....2 ..L..,l ._...~1....;9L-J7ul __
(Name of Decedent) (Date of deoth)
who was late of 11 3 01 d Oak Road. McMurray (Peters Township) Washington Pennsylvania
(Street ond Number) (Post Office) (County) (Stote)
NAME OF APPLICANT---===_:_:_.t~=::.=~=.::I...!..----
COUNTY FILE NUMBER 63-71-543 ADDRESS OF APPLICANT_...u:....l<!o~...u..e,Jio.l.LI..I,~"""*"---el....l~..!:---
NOTICE: IF YOU FAIL TO P.ROPERL.:Y FILL' IN ANY PORTION OF THIS APPLICA 10
CONSIDERED COMPLETE AND-WILL BE RETURNED TO YOU FOR COMPLE
COMMONWEALTH OF PENNSYLVANIA-DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATEJuly 6th. 1971 ·
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
as amended and the Act of June 15, 1961, P.L. 373, as amended. This is also in accordance with the provisions
of the Act of Apri I 9, 1929, P .L. 343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
obove~omed Dee;#
ecretory of Revenue
B ~~~~ Y--~~~~~--~~~~~--
(Signature)
Register of Wills
(Title) (County).
Washington
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I am the attorney of record for the es-
~ate or the transferee shown on the
front of this form. I do hereby person-
ally guarantee the payment. within the
time prescribed by law. of any Pennsyl-
vania inheritance tax which may be due
on th~ transfer of the securities liste~
hereon for whioh a coneent to transfer
i ted., if~~/_ A f /} .A/'.,..~1'2. .~.If. ?r... ·cz~~~ ~ .....
Da!te) ( ignature)
COMMONWEALTH OF PENNSYLVANIA
DEP.ARTMEj:n OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
-----·-------
DATE July 6, 1971
Application Ia hereby mode lor consent to the transfer of the following securities ol a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(a) 128 Shares (b) The Union National Bank of Pittsburgh (c) common stock
(NOTE: In describing securities enter in (a), ab 01c, either the number of shares of stock or the face amount of
registered bonds, in (b), the name of the issuing company and in (c) the class of stock or the stated interest rote
and maturity dote of registered bonds.)
3/18/64~ 4/16/64
ISSUED ON 2/11/70 , and having a TOTAL MARKET VAtUE OF $_.3..t.,•"""""6u.Bw0.._. J,L;OOI.L._ ____ _
(Date) MRS. t ROSE MEST A CHEESMAN
as of the dote of death of the decedent, ROSE MESTA CHEESMAN , on May 21. 1971
(Name of Decedent) (Date of death)
who was late of 1 1 3 Old Oak Road., McMurray (Peters Township) Washington Pennsylvania
(Street and Number) (Past Office) (County) (State)
MRS,! ROSE. MEST,~ __ CHEESMAN
The securities are registered as follows:~~~~~~~.~~s~~~~~~~s~~~·~~!~~· ~~~~~~-s~~~~~·~~~~~~~~~~~~
(Name or riames-In .Milch 'certificates are registered)
James E. Mesta • 113 Old Oak Road;· McMurray~ Pa, 15317
~~~ Lewis W, Mesta .: ·" i656 Strathmore Lane .. 'Bethel Park, Pa, 15102
EXECUTORS ) (Ncime) . '(Address)
. NAME:OF APPL.:ICANT Ralf:h W, Peacock~ Esq.
COUNTY FILE NUMBER f ~-7/ ,-D'¥iDDR~SS ·6F' A~PLIC~NT · ·· B~-70 'East Beau St.
BUREAU FILE NUMBER Jarvrf-_ SIGNATURE.OF.APPLICA.
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY ·PORTION'OF THIS P ICAT ON, IT WILL NOT BE
CONSIDERED COMPLET-E ANi5-WILLBE_R.ETURNEi:> TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA-DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATEJuly 6th. 1971
I hereby consent to the transfer of the above securities now registered in the nome of the aforesaid
Decedent and waive the filing of o certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is mode subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
os amended and the Act of June 15, 1961, P.L. 373, as amended. This is also in accordance with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Tronsfer!the herein described property operates only in reference to the estate of the I
obove•nomed Decedent.
Washington
, (SI11nature) Reglster of Wills
(Title) (County)_
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I am the!attorney of record for the es-
te.te or the transferee shown on the
front of this form. I do here by :person-
ally guarantee the payment. within the
time prescribed by law. of an~ Pennsyl-
vania inheritance tax whi c.h ma1 be due
on the transfer of the ~~~urities listed
h:re~i~~.whic~h a consen;):::r
(.;'~ .{,1!71 . . ·.~'l.}'. .--: •••
// (»a.,te) ignature)
RC C·72 (9·68)
COMMOJI!WEAI.:-'f'H OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLE'CTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
'REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION {MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
DATE December 7, Un1
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Associalion located in Pennsylvania:
(a) 128 sbare!P) The Union National Bank of Pittsburgh (c) common stock
(NOTE: In describing securities enter in (a), ab (J(e, either the number of shares of stock or the face amount of
registered bonds, in (b), the name of the issuing company and in (c) the class of stock or the stated interest rate
and maturity date of registered bonds.)
3/18/64, 4/16/64
ISSUED ON 2/11/70 , and having a TOTAL MARKET VA!LUE OF $...;3::...e,~6;.;::8~0.::...• 0.:....;0=--------
<Date) MRS. ROSE MESTA CHEESMAN
as of the date of death of the decedent, ROSE MESTA CHEESMAN , on May 21, 1971
(Name of Decedent) (Date of death)
who was late of 113 Old Oak Road, McMurray (Peters Township), Washington Pennsylvania
(Street and Number) (l~ost Office) (County) (State)
MRS. ROSE MESTA CHEESMAN
The securities are registered as follows: ----"'R~O!!o!h!S""'E'-M~E~S!o!.T~A!:.....;!ooC!.o!>.Ho!t.:!E!O!;E!!!:!!..I!!!S~MA~~N.__ _________ _
(Name or names in which certificates are registered)
James E. Mesta 113 Old Oak Road, McMurray, Pa. 15317
~~ Lewis w. Mesta 2656 Strathmore Lane,· Bethel Park, Pa. 15102 EXECUTORS )~~==~~<N=am~e~)====--~~======~~==~~~~~~--.:....;_-----
COUNTY FILE NUMBER 63-71•543
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APP TION IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLE ION.
COMMONWEALTH OF PENNSYLVANIA-DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE December 7, 1971
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a·certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
'
as amended and the Act of June 15, 1961, P.L. 373, as amended. This is also in accordance with the provisions .. --
of the Act of April 9, 1929, P.L. 343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Signe~Me Secretary of Revenue
Byi~??J~
(Signature)
Register of Wills -Washington
(Title) (County)
LC)
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I am the attorney-of record for the es-
tate or the transferee shown on the
front of this form. I do hereby person-
ally guarantee the -pa~rment, within the
' time prescribed "r::;<t lr.v:, of any Pennsyl-
vania inher:i:k-JDC'-8 tA.x which maY be due
on the tran"'fe~· of the s2curi.ties listed 1
. hereo~~~~.which a~eor.sent to transfer~,
~}.1.71... . . -~---~·
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RCC-3 ( 1-69)
COMMONWE;.-L TH OF,PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU O'f COUNfY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28, 1956, P.L. 1757, and Act of June 15, 1961,
P.L. 373, as amended)
Application is hereby filed for the approval 1. Bureau Fi I e # ___,6...,3'-'-=-_..7_..1_-_..5t..::4L&3...__ _____________ _
of on exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below:
2. Dote of Death May 21, 1971
7 ( A.oriJ 4th.) 1972 3. Date of Approve I --=M=a:.Jy'-----=2_,7...._, __,_1..::9~1,__,_..,.g=-r.:::a:::.:n:..::.r--'o:::..:t=-=-r e-=-t~f:...:e::..::r:...:s::.!..._ __ _
4. Name of Decedent Rose M. Cheesman
5. The Commonwealth's appraised value of the property for which on exemption is claimed is$ _.l....,.,_0"'-"0'-"0'-'•'-0"'-"'0------
(Note: Where the property is other than a specified amount of cosh, the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth, except in those cases where the amount of the gift
or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue. In those cases
enter such fractional or percenta~ amount above).
6. Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer, unless
such material has been previously filed.
WILL:Zt'; DEED 0; TRUST INDENTURE 0; SURVIVORSHIP 0; OTHER 0;
(If other, explain) _______________________________________ _
7. Correct Business Name and Address of Charitable Organization receiving property:
NAME ____ ~M~t~·-=L~e~b~a=n=o=n~U~n~i~t~e~d~P~r~e~s~b~y~t~e~r~ia_n--'-C_h_u~r_c_h ____________________________ _
J
ADDRESS _______ 2~5~5_VV~a~s~h~in~~~o~n~R~o~a~d~·~P~i~tt~s~b~u~r~g~h~·~P--'e:::..:n~n~s~y~l~v~a=n=i=a~1:...:5:...:2:...:2:...:8--'-----------------
8. I certify that the information contained herein is the best of my knowledge and belief, true and correct.
I
This form must be completed in triplicate onef I thre copies delivered to the Register of Wills fort County in w ich the decedent
resided, or in which letters were issue ,{or <Y'non.resident decedent's estate, If the decedent was a non-resident of Pennsylvania and
letters were not issued by a Pennsylva a Register of Wills, deliver all three copies to the Director, Bureau of County Collections,
Penna. Department of Revenue, 26 S. 4th Street, Harrisburg, Po,
(Signature of Register of Wills)
Washington
(County)
April 4th. 1972
(Dote of Approval)
Office copy
Do not write below this line-For Official Use Only
Referred to Bureau Headquarters
(Initials of Register of Wills)
(County)
(Dote of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretary of Revenue
Denied* 0
(Authorized Signature)
(Title)
(Date of Action)
* See reverse side for reasons
This section will be completed by Bureau Headquarters only when the application for exemption has been cfenied. ''-
Date:------------
The application for exemption contained on the face of this form has been denied because------------
Note: Any party in interest, including the Commonwealth, aggrieved by this action may within sixty (60) days after
the date of this notice exercise their rights of Protest, Notice, or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
r-....... Cf) <1: _ _.
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R c c-3 t 1-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAu'of: COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28, 1956, P.L. 1757, and Act of Juno 15, 1961,
P.L. 373, as ·amended)
Application is hereby filed for the approval 1. Bureau File II 63' -71 -543
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of tho property
described below:
2. Date of Death _May_21., __ L9_7L ____ --=---:-:::------::----,--
April 4th 1972
3. Date of Approval Mqy: 2 7. 19 71 (grant of letters)
4. Name of Decedent -R~man
5. The Commonwealth's appraised value of the property for which an exemption is claimed is $ _.1..., . ._0~0~0'-' . ._0~0~~----
(Note: Where the property is other than a specified amount of cash, the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth, except in those cases whore the .amount of the gift
or bequest represents a stated fractional or percentage portion of the entire estate or the entire. residue. In those caaea
enter such fractional or percentage amount above).
6. Check the manner in which the transfer was effected and submit a copy of the document ~uthori:z:ing the transfer, unleas
such material has been previously filed.
WILL 1!/; DEED 0; TRUST INDENTURE 0; SURVIVORSHIP 0; OTHER 0;
(If other, explain)-----------------------------------------
7. Correct Business Name and Address of Charitable Organization receiving property:
NAME ________ -=M=t~·-=L~e=b=a=n=o=n~U~n=it=e=d~P~r~e~s~b~y~t_e_r_ia_n __ C_h_u_r_c_h ____________________________ __
ADDRESS ______ ~2~5~5_VV~a~s~h~i~n~~~o~n~R~o=a=d~·~P~it~t~s~b~u~r~g~h~·-=P~e~n=n~s~y~l~v~a~n~ia=-~1~5~2~2~8 ________________ __
This form must be completed in triplicate ee copies delivered to the Register of Wills for the Co ty in which the decedent
resided, or in which letters were issued oro non-resident decedent's estate, If the decedent was o non-resident of Pennsylvania and
letters were not issued by o Pennsylvania Register of Wills, deliver all three copies to the Director, Bureau of County Collections,
Penna, Department of Revenue, 26 S. 4th Street, Harrisburg, Po. .
Do not write below this line· For Official Use Onl
For the Secretary of Revenue
(Signature of Register of Wills)
washington
(County)
April 4th. 1972
(Dote of Approval)
Office copy
Referred to B~o~reou Headquarters
{Initials of Register of Wills)
(County)
(Dote of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretory of Revenue
Denied* 0
(Authorized Si gnoture)
(Title)
(Dote of Action)
* See reverse side for reasons
This section will be campi eted by Bureau Headquprters only when the application for exemption has been denied,-'
Date: _______________________ __
The application for exemption contained on the face of this form has been denied because-------------------------
Note: Any party in interest, including the Commonwealth, aggrieved by this action may within sixty (60) days after
the date of this notice exercise their rights of Protest, Notice, or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts. ·
' •')t•
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RCC-3 ( t-69)
COMMONWEALTH OF PENNSYLVANIA
DEPA'RTMENT OF REVENUE
BUREAU CfF COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28, 1956, P.L. 1757, and Act of June 15, 1961,
P. L. 373, as amended)
Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below:
1. Bureau File # _6........_3_-...... 7_.~_-...... 5._,4...,3'-------------------
2. Date of Death May '21, 1971
April 4th. 1972 3. Date of Approve I May 2 7, 19 71 (grant of letters)
4. Name of Decedent Rose M. Cheesman
5. The Commonwealth's appraised value of the property for which an exemption is claimed is$ 1 000 00
(Note: Where the property is other than a specified amount of cash, the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth, except in those cases where the amount of the gift
or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue. In those cases
enter such fractional or percentage amount above).
6. Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer, unless
such material has been previously filed.
WILLJV; DEED 0; TRUST INDENTURE 0; SURVIVORSHIP 0; OTHER 0;
(If other, explain) __________________________________________________________________________________ _
7. Correct Business Name and Address of Charitable Organization receiving property:
NAME __ ~~~t~~L~e~b~a~n~o~n~C~e~rn~e~t~e~r~y~C~o~rn~p~a~n~Y~-----------------------------------------
ADDRESS 255 Washington Road, Pittsburgh, Pennsylvania 15228
This form must be completed in tripli at three copies delivered to the Register of Wills fort County i which the decedent
resided, or in which letters were issued for o non-resident decedent's estate, If the decedent was a non-resident of Pennsylvania and
letters were not issued by a Pennsylvania Register of Wills, deliver all three copies to the Director, Bureau of County Collections,
Penna, Department of Revenue, 26 S. 4th Street, Harrisburg, Po,
(Signature of Register of Wills)
Washam ton
(County)
April 4th. 1972
(Date of Approval)
Office copy
Do not write below this line-. For Official Use Only
Referred to Bureau Headquarters
(Initials of Register of Wills)
(County)
(Date of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretary of Revenue
Denied*[]
(Authorized Signature)
(Title)
(Date of Action)
* See reverse side for reasons
This section will be completed by Bureau Headquarters only when the application for exemption has been denied. -·
Date: ______________________ ___
r ..
The application for exemption contained on the face of this form has been denied because-------------------------
Note: Any party in interest, including the Commonwealth, aggrieved by this action may within sixty (60) days after
the date of this notice exercise their rights of Protest, Notice, or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
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RCC· 3 (1·69)
COMMONWEALTH OF PENNSYLVANIA·
DEPARTMENT OF REVENUE
BUREAU 6F COUNT,)' COLLECTIONS ' ...
PPLICATION FOR CHARITABLE EXEMPTION
FR~M PENNSYLVANIA TRANSFER INHERITANCE TAX ..
(Act of May 28, 1956, P.L. 1757, and Act of Juno 15, 1961,
P. L·. 373, as amended)
Application is hereby filed for the approval 1. Bureau File II 63 -71-5_43 _____________ _
2. Date of Death __May_21 ,_1_9_1_1_
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below: 3. Date of Approval _May_2~'l,_lJL'll__(_gr~~l1oll~u~·rsJ9 72
4. Name of Decedent Ros.e M. Cheesman
5. The Commonwealth's appraised value of the property for which an exemption is claimed is $ 1 000 00
(Note: Where the property is other than a specified amount of cash, the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth, except in those cases where the amount of the gift
or bequest represents a stated fractiona.l or percentage portion of the entire estate or the entire residue. In those cases
enter such fractional or percentage amo~nt abo.ve).
6. Check the manner in which the transfer was effected and submit a copy ~f the document authoriz:ing the transfer, unless
such material has been previously filed. · l 1
WILOO; DEED 0; TRUST INDENTURE 0; SURVIVORSHIP 0; OTHER 0;
(If other, explain)------------"---------------------------------
7. Correct Business Name and Address of Charitable Organiz:atjon receiving property:
NAME __ ~~~t~.~L~e~b~a~n~o~n~C~e~rn~et~e~r~y~C~o~rn~p~a~nuY~---------------------------------------------
ADDRESS 255 Washington Road. Pittsburgh, Pennsylvania 15228
8. I certify that the information contained herein is, to the best of my knowledge and belief, true and correct.
S;goat,,eaiAppH<aot~c:?1'_y;_~
· alph W. Peacock, Esq. .
;:·
This form must be completed in triplic tea oil three copies deliver~td to the Register of Wills forth County in whi
resided, or in which letters were iss ed for a non-resident decedent's estate, If the decedent was a non-resident of Pennsylvania and
letters were not issued by o Pennsylvania Register of Wills, deliver all three copies to the Director, Bureau of County Collections,
Penna, Department of Revenue, 26 S. 4th Street, Harrisburg, Pa,
Do not write below this line· For Official Use Onl
(Signature of·Register of Wills)
Washington
(County) Washington
~~~-
{Date of Approval)
April 4th. 1972
Office c"opy
Referred to Bureau Headquarters
(Initials of Register of Wills)
(County)
(Date of ~eferral)
MUST BE FILEI) IN TRIPLICATE
Approved 0
For Secretary of Revenue
Denied* 0
(Authori z:ed Signature}
(Title)
(Date of Action)
* See reverse side for reasons
This section will be campi etcd by Bureau Headquarters only when tho application for exemption has boon ,.,t:lenl!5!.:;...-__ . •
Date: ______________________ ___
The application for exemptio,n c'ontained on the face of this form has been denied because------------------------
' J
Note: Any party in interest, including tho Commonwealth, aggrieved by this action may within sixty (60) days after
the date of this notice exercise their rights of Protnt, Notice, or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
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R C C-49 (8-7 1) \ CC?MMONWEAL TH OF PENNSYLVANIA
' DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG, 17127
PENNSYLVANIA ESTATE TAX
DETERMINATION 'nc{
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Estate of:
Date of Death 5 · J./ . 1 I
County IJJ Q SH'"" ~1"'~ 1": b 31· f?~ .t
Bureau File No. (; 3 .1 I • $'1 '6
1. T oxoble estate per U. S. Estate T ox Return, Form #706
2. Taxable estate per final change in Federal Return dated !1-~· :JL -3. Amount of credit for State death taxes.
As shown on return form or final change notice($ j L/:7k.L/2..) -As verified by computation
4. Penna. Inheritance Tax due and/or paid
5. Normal Inheritance taxes paid to other States
6. Total Inheritance tax credits (4 + 5)
7. Total liability for Penna. Estate Tax (3-6)
$ '+3 $91.0 7
~·
8. Less: Previous payments on a/ c of Penna. Estate Tax
Date of payment Amount of Tax paid Amount of Interest paid
$. _____ _ $------------~-
9. Balance of Penna. Estate Tax due (7-8)
" '-10. ~est due from _____ to ________ @ 6% per annum __ _, ....
J
$ J..lLf' ~34 ·' lf
$ 11(; C""'C?"'l1~
11. Balance of Penna. Estate Tax and interest due as of $==,=f'l1~$"!S~I,;;:. ==
Prepared by
(TITLE) '
Reviewed and approved by __________________________________________________________ __
(NAME) (TITLE) (DATE)
v
COPY OF INVENTORY
Not&J7 Public
Lewia W. Mesta & James E. Meata
ROSE M. CHEESMAN
t y ¥1 sxuxxxxxxxxx
Rose M. Cheeaman
27th
8, xxzxxxxxxx
Is/ Lewis w .. · Mesta
lsl James E. Mesta
xxxxxxxxxx
Executor
(Notarial January
Seal) Is I Mary Jane Smith.
·~.•;::-y .tan<~ 'S,lt~, ~!otary Public
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72
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lJUUtUtnrg anll ~ppraiBtmtUt of the goods and chattels, rights and credits which were
ROSE M. CHEESMAN Peters Township
of ............................................................................................................................................ ..late of ................................................................................................................................. .
Washington County, Pa., taken and made in conformity with the above affidavit.
248 shares of Caterpillar Tractor Co7orat1on .. common
stock -at Si 1/8 J /, J). S
22 shares of American Can Company -common stock -
at 38 5/8 _3 8' ,& 1;) _s,... •
700 shares of American Telephone & Telegraph Company-
common stock-at 46 5/16 J/ ~, 3/) 2 .. S
320 shares of C. P. C. International ... common stock-
at 36 7/18 3 C.: · ·
10 shares of General Motors Corporation-common stock·
at 84 11/16
6122 shares of Mesta Machine Company .. common stock -
at 27 3/4 2-~ ?5
348 ahares of Marathon 0U Ccm.pr1n7-common stock·
at 37 1/8 3 J. ) 2-~
38 aharee of Penn Central Compa~-common stock-at 5 7/16
500 aharea of Sears & Roebuclt Company .. :ommon stock -
at 87 3/4 8" ? 7 ~
? 128 eh&res of Union National Bank-eomm~ stock .. at 28 3/4
,-' '2.. ~ 7 j .
15 shares of General Motor• Corporation -$5. 00 preferred
stock-at 78 3/4 7 _t
1
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CONT•D ON NEXT PAGE.
DOLLARS CENTS
12,679 00 l 7. I b 7 'f. (}~
849 75 ~tJq, 75
32,418 75 3J.Y181 7b'
11,660 00 t\,t,w.o-J
846 88 8 L.f,,~
169,885 50 lb~~~50
!2,919 50 I)__ 111,~-o
206 63 ;lot, 6.3
43,875 00 43 ~IS tJP
3,680 00 '3' Ff/). tJV
1,151 25 /lSI;..!('
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4 7, 0 0 0 .0 0 s
12,679.00
849.75
3ZJil8.75
11660..00
846.88
1 6 9, 3 8 5 .50
1691950
206.63
4},875.00
1680.00
115125
1,512.91
3, 0 1 0 .13
6,18031
136.00
40.70
8 6.80
348,139115
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OF
ROSE M. CHEESMAN
I, ROSE M. CHEESMAN, of Peters Township, Washington County,
Pennsylvania, being of sound mind, memory and understanding, do make,
p'-lblish and declare. this my ·Last Will and Testament, hereby revoking any and
all Wills by me heretofore made.
ITEM I. I direct that all my just debts and funeral expenses be paid
as soon after my decease as niay be found convenient.
ITEM II .. I hereby give and bequeath to my nephew, Edward D. Mesta, -
to his wife, Martha H. Mesta, and to my three grandnephews, Edward H. Mesta,
Lewis W. Mesta, and James E. Mesta, all of the stock which I may own as of .
the date of my decease in Mesta M~chine Company. share and share alike.
ITEM III.· I hereby give and bequeath to my cousin, Homer D. Knoedler,
' ' ' .
. one hundred shares of common stock of Sears Roebuck & Company.
ITEM··IV. In the event the said Homer. D. Knoedler should predecease
me, I give and bequeath the stocks herein bequeathed to him in Item III hereof to
his two children, Allen and Barbara, share and share alike; provided, however,
that in the event such children should inherit hereunder before they reach the
age of twenty-five (25} years, that distribution thereof shall be made to their
mother, Edith Carter Knoedler, as their natural guardian until each of them becomes
. '
twenty-one (21>" years of age and, in trust, thereafter until each of them becomes
. .
twenty-five (25} years of age •. In the event such distribution shall be made to their
mother, I do direct that she shall use the income therefrom for their comfort,
support, maintenance, and education. When the older of said children reaches the
age of twenty-five (25) years, I direct that one-half thereof be distributed to him
in kind and that the income from the balance thereof shall be used for the benefit
ahd for the comfort, support and maintenance of the younger of said children until
. . . . f
she becomes twenty-five (25} years of age and direct that her interest therein be
·. distributed to her in kind upon her' arrival at the age of twenty-five (25) years.
. .
. ' . ·: '; ·-/'' _./
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I am not setting forth herein any additional trust powers because of the
nature of the bequest and considering the present age of said children.
ITEM V. In memory of my deceased husband, Dr. LeRoy H. Cheesman,
· I give and bequeath to the Mount Lebanon United. Presbyterian Church the sum
of One Thousand and no/100 4$1, 000. 00) Dollars. I also give to the Mount Lebanon
Cemetery Company the sum of One Thousand and no/100 ($1, 000. 00) Dollars
which latter bequest is for the care and maintenance of the cemetery lot wherein
my husband is buried and where I am to be buried. In the event I should make
other arrangements for the perpetual care of said lot or graves prior to my . .
' • ' ' I
death, I do hereby revoke the bequest to the said cemetery company.
ITEM VI. I hereby give, devise and bequeath all of the rest, residue
and remainder of my estate, whether the same be real, personal or mixed, to my •
grandnephews, Edward H. Mesta, Lewis W. Mesta, and James E. Mesta, share
and share alike.
ITEM VII. In the event there shall be insufficient funds available to pay
any obligations which may be due by my estate, whether the same be for admini-
. strat.ive purposes or for the payment of Pennsylvania inheritance or federal estate
. .
tax, and my Executors hereinafter named shall deem it necessary or desirable
for the purpose of raising cash for the payment of said debts, administration
expenses or taxes of Whatever nature, I desire that my three residuary legatees
shall purchase such assets at the price finally determined as the value of the same
for federal estate tax purposes; and if all three of said residuary legatees do
not desire to participate in the same, I do hereby authorize· and empower my
Executors hereinafter named, or the survivor of them, to sell such portion of said
assets as may be necessary to raise the cash for such purposes to themselves or
himself, as the case may be,. at the price as that finally determined for federal·
estate tax purposes. ·I welLrealize that the cash necessary for such purposes will
be considerable and I desire my residuary legatees to jointly participate in the
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acquisition of the same if they so desire, but I do not desire to limit any fiduciaries
named in this Will in his or their right to acquire such assets at such prices.
ITEM VIII. I hereby direct that all inheritance, succession, and estate
taxes payable upon my decease, whether payable upon property passing under the
terms hereof or otherwise, . shall be payable out of my residuary estate.
ITEM IX. I hereby. nominate and appoint my grandnephews, Lewis W.
Mesta and James E. Mesta, or the· surviv:or of them, to be Executors of this,
my Last Will and Testament. I further direct that no bond shall be required of
either of them for serving in any such capacity.
.. )
IN WITNESS WHEREOF, I have hereunto set my hand this __ :\_~_day
of ( ~ \: .. -·-A. n.·, 1971. .
This instrument, consisting of three (3) typewritten pages, (each bearing
the signature of the above named Rose M. Cheesman), was by her on the date
hereof signed, published and declared by her to be her Last'Will and Testament,
in our presence,. who at her request and in her presence and in the presence of ·
each other, we believing her to be of sound and disposing mind and memory, have
· h~reunto subscribed our names as witnes~es:
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