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Home My WebLink AboutOC1971-0598 - ESTATE OF PAXTON{ ~~,'-',"~-~-~'-~"~"'-~~~'.'1,J c atnmmnututalt4 nf Jtuusyluauia.!ss:,1ItIIas4iugtnu GInuuty. KNOW ALL MEN BY THESE .PRESENTS:Whereas,at Washington,in the County aforesaid on the 11th•.day of June A.D.lWl ,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 Merle W.Paxton late of Chartiers Township in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and Hugh W.Paxton the Executor in said Will and.Testament named,having appeared before me and taken and subscribed the oath of office prescribed by law; NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said Hugh W.Paxton committing unto him the administration of all and singular the goods and chattels,rights and credits,which were of said deceased,and requiring him to exhibit a true'and perfect inventory thereof into the Register's Office,at Washington,within ninety days from the date hereof,and to r,ender a just and true account of said administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said Office at Washington,this 11th. day of June in ,the year of our Lord one thousand nine hundred and seventy-one, ~,.~. Register .---~-~._--------~--....... ; / ~-,'"•fit :s:tz::l::u ~titz::l ~=~~•+-1 '"d l:rtm t ~(Jl el-I 1-3 »~ 0 -I l:rt..m .....!2:o/~ "11 a ~=.....~+-1~ .,, 1/ .'/: /. o·, .r..'-/'J ,.j 1I '; , j:1 I,MERLE.W.PAXTON,of Chartiers Township,Was~ington County,pennsylvania,being of sound and disposing mind,memory and understanding,do hereby make,publish and declare this as and for Illy Last Wi 11 and Testament,hereby revoking and making void all. 'other wills,codicils or testamentary writings by me at any time heretofore made. FIRST:I direct that all my just debts and funeral expenses be paid and discharged as soon as conveniently maybe done .after my decease. SECOND:All the rest,residue and remainder-of my estate,real,personal and mixed,of whatsoever kind and nature and wheresoever situate,of which I die seized or to which I may become entitled,I give,devise and bequeath to my beloved husband,H.B. Paxtqn.,.an~d.his7 •he.i,r,s.,provided,however,that i nthe event my said-husband,H.B.Paxton,predeceases me or we are killed'in the same accident,then and in that event I hereby direct·my executor hereinafter named to distribute the said rest,residue and remainder as follows: A.I give,devise and bequeath to my son,Hugh W. Paxton my farm situate in Chartiers Township,Washington County., Pennsylvania,provided,however,that he pay to mY,daughter,Mary Lorraine Esler,one-half (1/2)of the value of the said farm without interest,~hich said value ~hall be determined by three appraisers, one appraiser to be nominated by each of my aforesaid children and' a third chosen by the two appraisers so nominated,)in five equal installments,the first to be due and payable one ~ear after.the .date of my death and annually thereafter for a period of four years. .j I, "f j J.!.'\i!Ii.. "'J,~ .f! fl fi, :: .. .I B.All the rest,residue and remainder of my estate, real,personal and mixed,of whatsoever kind a~~nat~re and Whereso- ever ~ituate,of which I die seized or to which I may become en- titled,I give,devise and bequeath in ~qual shares to my two -children . .1..'.__._....,',..-_.'~,'--......."~..-.'-.•.-".. ., .".. ,.,.,, .~ LASTLY,I hereby nominate ,constitute a.nd appoint my son,Hugh W.Paxto~,Executor of this,my Last Will and Testa- l·:·~: • I~j dt<! I) I ment. bond. seal I hereby direct that my said Executor shall serve without IN WITNESS WHEREOF,I have hereunto set my hand and thiSdj~ay o~•1963. 1{~l~'d/~(SEAL)'er e W.Paxton ! I •The foregoing instrument,consisting of two pages,each bearing' ~the genuine signature of the Testatrix was duly signed,sealed, .published and declared bi the above-named Testatrix as and for he~ Last Will and Testament,in the presence of us,who at her request and in her presence,and in the presence of 'each other have hereunt subscribed our names as witnesses hereof. ":'.....,.., .;:,:.:'..:~~.:J..:"..-;.".-. -..' .":1 ~ary Jane Smith,Notary Public Washington,Wa~hi~gton County,Pa. My ·Commlsslon EXres c".Fob""'Ji j EB,19 :s 1\ffi~autt (@f iExrrutnr (@r .A?tmtutstratnr ~tutr of ~rnnSYlltUt1tU}. (!tounty of 11llfus4tngtou ss. Personally before me,the undersigned authority,a NQtar.y...:P.ublic in and for said County and State,appeared BJ1GJi..W..J..:P.AXT.QN who,being duly sworn according to law,deposes and says that he is the executor mxx~xtxlx of the es- tate of MERLE..w..LpAXTON deceased,that the foregoing schedules constitute a complete inventory and a~praisement of the real and personal estate of MERLE..W.j~PAXT.QN deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal 'estate in the foregoing schedules are determined'and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just·appraisE;l.ment of each item made by the above named Executor ~mr.c--~'Sworn and"'Subs;ribed before me this ~.t.h }i'r-4.~~~~.sePte~er ~971 i ~........~..,-_,-""0 ./ecutor-K··········U··..... 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 Oopies and 2 RCRI-3S, o.ver $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- .cluding Copy of Will and copy of.Federal Estate Tax Return. .REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 ..l ~nltrntory UM J..pprutsrmrnt .of the goods and chattels,rights and credits'which were of MERLE..W;.I·PAXTON .late of Char.tiers..T.ownship ·.:..\.:" . W~shington County,Pa.,taken and made i1J conformity with the above affidavit.,. lj 1.Western Pen,nsylvania National Bank~.Houston Office~ Checking account $299.00 Less outstanding check....21."00 2.June Social Security check 3.Social Security check for accumulations 4.One 1964 Pontiac Coupe automobile 5..Household goods 6.Western Pennsylvania National Bank,Houston Office, Savings Account No.1080 I; DOLLARS CENTS: i! I , 278 00 , 141 40 53 00 250 00 "250 00 3,625 93 7.36'shares of General Motors Corporation -common stock ...at 84 1/8 3~028 50 8.A tract of land situate in Chartiers Township~Washington County".Pennsylvania,consisting of approximately I 50.'08 acres on which is er~cted a two...story frame dwelling and three small~poor out-buildings 32,500 00 TOTAL 40,126 83 ...·'r'v -...• L .Vd ':(18 NO1~i~IHSV~~ S.,..,lId..1ft , I II~\.:J 0 t!J .L SI~3d O1',11',1 ~("J •••i,Ie',1\,1 ,1 Co c'n\J,,.J..J.,;b 21.01 i!V6 ,J3S II., . ,~_....._.~.....r , ~llj ~t"";r t:r:l ......:~'"~ ;:'"... ~c ~•..W:.J ~ ~l:1l ~I;:~il>~l:l..,--..J ~""i ).......... H ).~,~ 0 ""i ~e,..l:1l ~ ?2:::;'t,,\0 ~'0 "rj ~~... \---_._~.- \...:..:........- ....v .~ .,~L \...:.....-1 r'. ~,. --\....: -.J '-...,.'..;..••~! :....-..-(, "'- ---'.'" ,. _Lf._.'.. -.......~...;...-\. •i... _.IV\. ",~- STATE OF PENNSYLVANIA, WASHINGTON COUNTY,~55: The within named Accountant being duly sworn according to law,deposes and says that the above account as stated'is true and correct as he.verily believe. "../2-rhSwornaAdsubscribedbeforemethis . day af---~----------"i9--;-.,z--- .~~.~.~... •Mary Jane Smith,Notary Public. Washington,Washjngton County,PL My Commission Expires February 28,1975 Washington .county,ss:I do certify that I have given legal notice to aJ(persons concerned of the filing of the within account in the manner prescribed by Statute qnd Rule of Court,as evidence by proofsther~f filed to No...la.3.~.7J.::"::L................... ,W~~my h-a~d and aff;cial seal fh;S:_lu.:l:J..u uuuu dayaf~---------------.QNi __~-------;----19.7:b-~..]1.~. Register of.Wills ,~', .,--~--='q f\)~....~.....,...., ~I 0 Oi ....l'::~0 ~~....,H 0 ...., d 0 ~l'::~::J~0 :::l ~U 0 Q)ro:0 ()Ui .<::q ().~()...., r ()~-<~i ~:l',~r'"r'\0 ~9 ~i '.j :..,Ii ....,~8",."CS ....~.':~Q)~i ~t:':.jU,~...,Q),(3 oj .... ~d oi.....,..G fQ~:'d .Q),8 Q) ~0 .oj {(:1 f')~.r ,"1 rn I (1;;rn Q do--....i Zl ~;:-..:-,L~Q)~~:>180~I ;)I I...~....IIIl0!0:l=l.:....,t ~fi:1 '...., H ....,H'<Eo<~~l':: :JJ -<~i :::l ifi:1 ~Eo<o·C"~i RUSSELL f~t.r\f~;-~~:1 ()'''CS IUJ."".~@ Q1 \r)fi:1 -~~.P-ii ~N RE~!S"~r-:'p C=F i,','I'LL$~~~.",I ~,\d :.... I i :a =Q)~~l ~.....,IN!4;~Ii!r~:;·Te I~gO.i PAl ....,.8 '";.~N)i ~.~....,'61 g0~~i ::c:i ....,s Q)tl Q)~~.~~~.<::....CJi ....,;;:~.~0 ~f a~i ~l'::d04~""<Ll 0 ~"CS N P1d.... Z <a>0.......... ,;• .f., ;;:~.·I I .• '",~.....:..-~o<.._.c._-.<Oc,._:'·__,...=·""··,.-'C.-.c.-..,..-...~--.'~-"""--"---=--.--~_'~_..........._~__.·~~·c~.-C--o~e_c==~c__::::: l -~. ~'-_._._-_: -J '"' ....., t ·~ COURT OF COMMON PLEAS OF WASHINGTON COUNTY"PENNA~! ORPHANS I COURT DIVISION FIRST AND FINAL ACCOUNT OF HUGHW.{PAXTON"EXECUTOR OF THE ESTATE OF MERLE W.PAXTON"DECEASED No.~3-71-..rf·! SUMMARY SCHEDULE A PRINCIPAL.,.PERSONALTY Receipts"Page 2 Disbursements~Pages 2 and 3 Balance ..Principal ..Personalty .7'1705.97 ., 1 79.14 SCHEDULE B INCOME '"PERSONALTY Receipts"Page 3 Disbursements"Page 3 $142.78 None Balance ..Income ..Personalty SCHEDULE C $142.78 Receiptsz Page 3 Disbursements"Page 3 PRINCIPAL ..REALTY $32;1 500..00 100,00 Balance ..Principal ..Realty BALANCE ~32z 400.00 $32-,463.64 1971 ,June 9 June 16 June 28 Sept.9 Dec.6 '. SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS- Inventory and Appraisement as filed Total SCHEDULE A PRINCIPAL -PERSONALTY DISBURSEMENTS Administrative Expenses: Russell Marino"Register -Letters and short certificates Washington County Reports -advertising Letters Notes Publishing and Printing Company'"advertising Letters Russell Marino;l Register"';'filing Inventory and Appraisement and balance on Letters Russell Marine~Register to:'short certificate Mary Jane Smith"Notary,;.affidavits Hugh W.Paxton -Accountant's commission• Peacock"Keller"Yohe&Day,:",Accountant's attorneys Russell Marino"Register -filing this Account Preferred Debts:. Speakman Funeral Home ,;.funeral expenses Gaydos Monument Company';'inscriptien on stone Volunteer Ambulance Association';'trip to hospital Was~ingtonHospital ,;.emergency room E,.J.Saltzma~M.1D.i,;.account Mountford Drug Store ,;.drugs Other Debts: ... .m 7d 626.83 $7"626.83 $11.50 $14.00 $12.50 $.12.00 $1.00 $6.0q $2,,013.50 $2"013.50 $17.00 $1~315.00 $18.00 $32.00 $14,.75 $5.00 $21.90 Citizens Water Company -final water bill West Penn Power Company -final electric bill -2- $ $ 71,90 511"75 ., ~! Bell Telephone Company ,;,final telephone bill Malcolm Morgan -real estate taxes Anna Howcroft,;,road and water taxes Taxes: $ $ $ .-. 60.96 29,73 $2".857.95 $3"028,50 81.58 142.78 1971 June 30 Russell Marino"Agent ...inheritance tax, Loss on Sale of Assets: 36 shares of General Motors Corporation at 80 3/4 or $2"907.00"less commission of $31.54"New York state tax of $1.80.2 S.E.C.of $!,06"postage of $,65"special fee of $15,00 Net value Inventory value Total SCHEDULE B INCOME -PERSONALTY RECEIPTS Western Pennsylvania National Bank ...interest General Motors Corporation';'dividend Total SCHEDULE B INCOME -PERSONALTY DISBURSEMENTS None Total SCHEDULE C PRINCIPAL -REALTY RECEIPTS Inventory and Appraisment value .f real estate Total SCHEDULE C PRINCIPAL -REALTY DISBURSEMENTS $1"805.00 1 70.55 $ ,$_---.;;.6.=.I1.!..::2:...::.0 $ i None $None $32;1 500,00 1971 August 17 G.Herschel Fetherlin ...appraisal Total -3- !$ $ 100.00 100.00 CANONSBURG,PA. PROOF OF PUBLICATION . I, ~. l THE DAILY NOTESi.,... " " '",.,,. In compliance with the Newspaper Advertising Act of May 16,.1929,P.L.1784, Sec.3.paragraph (3)and (25). State of Pennsylvania } County of Washington ss. Rob~jt~nlPo5~JH:~fo~beforeme,a Notary PUbl~c in and for said county and state, --------,who being duly sworn,deposes and says:that _-.he is th&n~e.r of the Notes Publishing &Printing Co.,a Penn- sylvania corporation,and its agent in this behalf:that the said company is the pub- lisher of The Daily Notes,published daily except Saturday and Sunday,having its place".of business at Canonsburg,Washington County,Pennsylvania;that the said Daily Notes was established August 1,1875;that the printed notice or advertisement,attached hereto is a 'copy of a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its regular issues on the following dates: _nUn.e 18-'-12~__~~:l.Y_?-.L.191~_..__.____. EXECUTOR'S NOTICE - Estateot MERLE W.'PAXTON.deceased, late of Chartler:s .To~Shlp,.WashingtonCounty,Penna.., ,LETTERS Testamentar,y upon·the above estate having been grante<l..to the un. 'derslgned,notice Is hereby .glven to those '.ndebted there.to to·make .fmmedlatepayment,and to those,having claims or demands topresent them·forsettlement . ••H~.h W!paKto!l;EKec.utor \ . 1 R~0;,1.,....,j..,... l Cano"sburg,'Pa.15317 Peacock.Keller;.YOh~&.Oay;AttyS; 68·70 East,BeauSt...'. Washln'gton,Pa./i5301 ..• June 18;25.JUly 2,i971.'.'. ~~~"'....:..,-------------------------- that th~~·af1iantor the corporation in behalf of which ..__.._~..._.is acting is not inter- ested in the subject matter of said notice or advertisin and tha 1 of the allegations of this affidavit as.to the time,place and character feb IC .n are true. ---.._--_._..--~.- ::iworn to and subscribed before me this 2 July 71_;;__day of .___._..__~-- -~as·~i:to~o~~.!.ai~~'-1_··N~tary Pu"bit;; ~~~CommiSSion Expires March 30,197<\ [\.·Washington County Reports Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON}SS STATE OF PENNSYLVANIA • Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiaJI legal periodical for said Washington County,published weekly having its place of business at Washington,Washington County,Pennsylvania, and is acting as its agent in this behalf;that the said WASHINGTON COUNTY REPORTS was established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or advertisement attached hereto is a copy of a notice or advertisement, exactly 'as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: June 24,1971 .......................~.!:!.~..y.J ,~..,J..~.?..~.. 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. • • •• •• •••• ••••• •• P,AXTON.MERLE W.,:Dec'd. ,Late of Chartiers Township Wash-:'ington County',Penna.' Executor:Hugh W.Paxton,R.'D.(#1,Canonsburg,Pa.15317 .Attorneys:Peacock,KeLler,Yohe &IiDay,68-70 East Beau St.,Washing-\ton.Pa.15301 j that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the ml,g.tio",of "'"'dEdam ..to th,~Md ,hu,,'ua?p.bI"",.. are true.._0i!....tJ..:.~~ ~~ditorr'-;~-~~r:.~;~ Sworn to and subscribed before ~,~""-'-.'~r.L"",,: ......a.tb.day of J.!r!J.Y.,19 1J...,..~¥!.-4,'-:~~;;;;;-t:J,;;;;~- JOSEPHINE T.S IAMANNA Notary Public,Washington.Washington Co. My CommiSSion Expires July 1,1974 -;-. nf (ltnmmnu '(@rp4aun' .. ~11 arnurt 'l~an nf lfun4iugtnu Qruurt miuininu atnuuty J In the matter of the Audit of Account in Estate of__=..:M=E=R:..:L=E~...:..W.:....:.:..-.-P,--~_,--T-,--O_N { TO THE AUDITING JUDGE: ')598 of 1971"No.----=:....:...._ Enter_--.,~O-u-r-----appearance forthe Ac'countant• ...=..;=-=-:=.-_day of M_a_r...:c=--h _ N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concis ely s tated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. '- I) ~,"'~."l •,,j , i. ;"~.'f~l :olo;i ~ ."!' -l I /72 JU/I !9 OJ-'2 29 No.598 of 1971 RUSSLL:.!11~:fJO nEG iSTEr~(j 1-1//iL.LS w'4 S I-!i NI"~Tn ,'\/(:0..PA. In ra Audit of Account in Estlllte of MERLE W.PAXTON AUDIT 'rattipt fnr !\pptttraUrt FOR the Accountant PEACOCK.KELLER.YOHE &DAY Attorney S ~2 Testate Form PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY J No 9.~~..Qf.l~.J:L . Fiduciary J~~KJ:l:.W!P~~Q:9:. Deceased Date of Date of Decedent's death .J".~~.~..~.J..).~}.~Grant of Letters J.~~~..JJ'---J~JJ · . Th ...,l:;"'.j.d'F.'l'.f I d \~h'v "V.is is'the :.l,:J.:r.S:9:.tl :..1Jla :,::.account i e in t'is estate ;;)."~.:0 oJ ~;~.1..,00 •0 ...;:;c :.;_...., If there have been"to~m~r accol:lnj"s..:filed in this estate,list file n~':;'ber.:.or nu~ber J~md term .NQn..~.~:'-"...- Election to take Not Under or Against will.(cross out one)applicable Date Election Place of; Filed Record ". Name of surviving spouse ~.Qp.~x ..,.~. List issue,where material: Hugh W.Paxton Mary Lorraine Esler Did decedent marry after ex~cution of will?(indicate)Xlm No.Any children born after execution of will?(indicate) ~No.If answer yes,name them "':::...':'. ."-___--______-.---__----_.,.~ Legatees '"~Hugh W.Paxton Mary Lorraine Esler Relationship \...-. Son Daughter Interest Fiduciary,if deceased or not sui juris Specific and 1/2 Sui Juris Specific aild 1/2 Sui Juris .\" List,if exceptions 'to above: If partial intestacy,give facts: Adeemed:Revoked:Lapsed: NONE NONE'. 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 par:agraph C:Section 6:Sub.divisio~c)received written notic~of the filing of the account and of call of audit?Yes.~However,thIS notice was not sent until March 17,197.2 and we will req';lest .that au~it be heWog~en until 10 days after time for r.eceipt of same. If any exception give cause ,......................... . File copy of Notice and date of mailing ,,Mar.ch.l.7~1.a12 :;..~,. / Is estate subject to the filing of a Federal Jstate Tax Return?~.2 :.:. I • Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $}!~.~.~~.•..9.~. Ibthe.Will~l"0ak_es a~y portion<:>f e.statg subject to a life-estate,give ngme ~ndbirth date,gf life tenant..;.·..None . ~,..::J .-,r '-.: 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 interpretation by the Court;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: Ite~SECOND,Sub-paragraph A.The Accountant has agreed to pay one-half (1/2) of the appraised value in accordance with the terms of this section and both parties agreed that a disinterested appraise,%,would make the appraisal rather than having three appraisers as set forth in the Will. ::;::;...; Balance for distribution per account, Itemize any additional debits not shown by account: ,. '"t;\.None Total additionalde6its (Add) Itemize any additional credits not shown by account: '~ ;'';:'None Total additional credits (Subtract) $...__.....NQ.J;l,~..............•• $ _..N~.~~. $~.?t.1.~.?!.!H . Balance for distribution ..;$.....~.}.~.~463.64 :;'~......................_-... If balance for distribution is not in cash,'list each item held in kind,giving appraised Value (or distribution Value); The entire distribution is farm referred to in Item SECOND,Subparagraph A of the Will and the Accountant elects to pay Mary Lorraine Esler the one...half (1/2)value 'of the sam'eas appraised by G.Hershel Fetherlin,or $16,250.no,in accordance with the terms of the Will and at the'times as set forth therein and approves of his selection• .~ ·-<•., If F "'E 'I'd b P t't'. I f R d'None claimed.ami y xemptlon c OIme y e I lon,give pace 0 ecor ___. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:NQn.e . List any -advancement or distribution on account that has been made,and nature and amount of same: ,NONE SuggE!sted distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: F~rm (full description to be furnished)to be distributed to Hugh W.Paxton in accordance with Item SECOND.Subparagraph A of the WIll of ,Merle W.Paxton.subject to the charge as placed thereon under the terms of said Item.with the right in Hugh W. Paxton to pre",pay any payment set forth thereon. Accountant will pay any deficiency and any costs necessary in order to balance the, account in addition to sums required under thetterms of the Will.' COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly §~Q.r.n doth depose and say that the facts set forth in the foregoing petition are true to the best of ht!?knowledge and belief .......S.W.9.:r.n.to and subscribed before Office expi res f~J.?:r.~~E.Y...?~!..}.~.??. Mary Jane Smith,Notary Public ' Washington,Washington County,Pa., My Commissioll Expires February 28,1973 And your petitioner will ever pray,etc. --:----I.f4~gn ...., / No..~.~·~..9.f.t~.?;t,·.. (( t)(, Estate of M.ERLE.W•...:P.AXTQN . (, • -rf (. )(., r c. (, Deceased i·n •••C'"Ii)~...~::,..~I •!L.r~.I",,: ~72 JUH·19 p~~2 3I \ <......_-----..__.---_---__----__---_..----_-_. Fiduciary..~..~~gh..W!...P9:~.9.n.,...~~.~.Q1J.t&r .. (j 'J (,(, RUSSEL.L M;~_;:Ul\iO REGISTEH OF \'·;'iLLS WASHINGTON CO.,PA. I••"." PETITION SUR AUDIT(( FROM WHERE DECEDENT LEFT A WILL.,( 0J ()() (. (. f f r"i., I)i <." Counsel of Fidu~iarlwill submit herewith the following,in ~onfor.mity w,ith Court Rules adopted effective December 3,1951,being rule No.9:p,a rag.?a ph b-c;ond divisions thereof:shown on pages 23-24. 1.Written praecipes bf all Counsel in the case.l .(";/•c, 2.Copy of 6rd.er .bppointirig Guardian ad litem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent.(. 4.Proof of service (of abovEf--(J _ 5.Letters Te'S'tamentary or Administration C.T.A.or an attest copy of Will. 6.Copy of invemtory and appraisement. 7.Proof of advertisement of grant of letters if not filed with account..) 8.Certificate of.liens in case any of the funds for distribution are from judicial (sale of real estate.I 9.Signed and 'i'temized elections if anyIdistributioninkind. I 10.Copy of Federal Estate Tax return if es- I tate is subject thereto. I () I < (. .~~1\:g9.q(,.u~J:cJ:c~J:.t,_.x9.l:I~ti:;;;?;;y ~2 ;-,--J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS 'COURT DIVISION MERLE W.PAXTON, HEARING ON AUDIT The Honorable P.VINC'ENT MARINO,Judge of the said Court. INRE: Estate of Deceased. ~z<>oJ>UlZZIIIa. ~BEFORE: ~z % Ul<~ ( ) ( ) ( ) ( No.598 of 1971 ..:u '~APPEARANCES: !!!Q oJ<Q Q ;)., ~TINIE:w PEACOCK,KELLER,YOHE &DAY,Esqs.,of Washington,Pa.,representing the Accountant. Tuesday,March 21, 1972,at 10:00 A.M.,EST attorneys are Peacock,Keller,Yohe &Day. MB.BAKER: Paxton;deceased.The Executor is Hugh W.Paxton and the Your Honor,Attorney Ken Baker appearing Number 598 of 1971,the estate of Merle W. uiIl:~~THE COURT:a.IIIIl: l-ll:;)ou oJ<UiLlLo Ie for Peacock,Keller,Yohe &Day.The papers are all proper excer t for one problem,Your Honor.That is that an agreement that a professional appraiser be able to app:r8,'1,se the property,rather thain three appraisers as provided in the Will,has not been received bac k from the one legatee,Mary Esler,and therefore,we request that requested in five equal payments. legatee paying the other.And he has agreed to advance the money c s estate? / ,1 THE COURT: that by that time? MR.BAKER: THE COURT: MR.BAKE.k: THE COURT: ~z, 0(>oJ>-(Jl ~MR.BAKER:bIQ. iol-t' Z XVI0( ~ 2 And you have reason to believe that you will rec i:>ive Yes,Your Honor. April 3rd. Yes,sir. Are there any outstanding claims,sir,in this There tsa legacy which is subject to the one for the extension until April 3rd for filing the proper papers. .,:uii:I-!!!QeoJ 0( 0 Q:J... :t~"til ui0:IIII-0:0LIII0: I-0::J0U oJ0( /~0ii:I&.0 e THE COUItT: Mh.BAKER: THE COURT: decedent's estate? THE COURT: But no claims against the estate? No,Your Honor. Is there anyone else in Court interested intthis (NO hESPONSE ) The audit of this account is ordered closed eXcEpt (A UDIT CLOSED) /-.--_....., \\ The fo-reqolng record of the proceedings ,upon the I hereby certify that the proceedings and evidence are. the above cause,and that this copy 18 a correct transcript of the same. ~z 0(~eonta\ned.fully and aecura~e\y 10 the notes taken by me on the hearlnq of IIIz Z III0. ..=ua:I-III C oJ0( § Q:::l., 2:~til z.~ ~zi010( ~ iii~hearlng of the above eause 1.8 hereby approved and dtrected to be filed. l-ll:o ;(theCO~rl. u ~ oJ0(U ~ ~f 1.o ,',r ",!":'t'::~~,'>, F.-..,"4 t."t. ,...J::~~,"";...\.,";' .' ...~•... '." .' "~-"~\ ;u c:: (.~.;.<~-;' ~l.rq ,_..{--t .:;:l''.:." '-."1'1 .:").-Q -.:~ r- '""U r-~j:t>-C/; c._ .C::::::~';".-~'-,- '.\,',I ~..,...~,'.f ' .>"!....-.> '-<,,-.,... . .-_..'i..-~..~ .'.......-.,..." " " .~, " ..,.;I, Copies sent to: Hugh W.Paxton R.D.#1 Canonsburg,Pennsylvania 15317 Mrs.Mary Lorraine Esler 1830 'Maravilla Avenue Fort Myers,Florida 33901 .. ·' '\• ESTATE OF MERLE W.PAXTON IN RE: IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA. .598 of 1971NO;.. Yo~are hereby notified that the Account of ~~~~~~~~~.~~~.~.~~~~~E .. of the Estate of ~~~~~~P~.~!9.~.. has been filed in Ithe,office of the Register of Wills and the Clerk of the Orphans' Court of Washington County, Pennsylvania. It will be listed for audit during the term of Audit Court in the week beginning ,the....;..2.Oth..... day of...M~!:~~,19..!..~at which time you may be present for the purpose of presenting any claims or demands that you may have in sai~~EbCK,;KELLER,YOHE &DAY Date: ........................M~~.~~!.?~.!.~J..~. ..~Y.:.. Attorneysfor Accountant. ,\ "..>.' <ltnurt nf'<ltnmmnu 'Uali nf lIali4ingtnu 'euusyluauia,(@rp4aus'<ltnurt iini~inu ". <ltnutdy, j ESTATE OF Merle W.Paxton, deceased. NO._----l.6L.;;:)=--I-7..L.1 -=-:5;;J-:9;u.8L--_ In the matter of the'_~F~i::..:!r:...:s~t~a::..!:n~d~F~i~n~a::....:l~ Account of HI.'gb.W.PaxtoJ;:J. F:xeclltor ADJUDICATION AND DECREE And now June ('1 ,191.2...-.,this matter came on for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereof of the balance for distribution in the hands of the Accountant is determined to be $32,1~6 3.61~-and the acCount is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be ,Paid out by the Accountant in accordance with the schedule of disribution 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 accaunt ~_ Balance,_ $32,463.64 $32,463.64 Deduct Clerk's Costs &Receipts -'--_ Attorney ......P....r::e:;..=::l'lu..c:..l"o.....c;...a:k~,r---LK.l..le::..ll".,l~e=.rL=,-,-y.l.Joy.b.~e-&lL..-..!.JD~a::>fy--- Russell Marino,Clerk O~C.,costs in certifying real estate to Recorder, Olga O.Woodward,Recorder,costs recording cer- tification of real estate, Russell Maririo,Agent;transfer inheritance tax, Contribution by Hu~h w.Paxton,to comply with PRra~raph Second ~A of the will, Mary Lorraine Esler,daughter,payment of legacy charged on devise qffarm as set out in Paragraph Second - A of the Will,subject to rirht of anticipation of payments as ~greed upon,without penalty,. 32,500.00 Hugh W.Paxton,son,devise of farm as 'set out in Paragraph Second -A sub paragraph~held in kind and distributed as such at the appraised value,a herebelow described,32 500.oq No i)alance ",,',"'.•I~'," .\' .~,.1 ,:'f-·..!.... ....: '. .: : " .~ .0-+.» ~ m n ':J (/I n 0' 0 .-+ ~ .-+ 'C :r <' (1) .:J (1) .-+ t 0 3 .,~ .-+' 0' ~ .-+.0 ~ .:+(1) '" ., :: 0-+. .-+ ~ :r & (1) at~~~~ .' ,'.", REAL ESTATE TO BE CERTIFIED TO THE REC0RDER OF WAS ~n!GTON COUNTY BY THEOLERKOFTHEORPHANS'COURT DIVISION Merle W.Paxton,devisor,to Hugh W.Paxton,devis~e as se out in ' the will of the devisor,sUbject to the charge as liherein ;et forth, repres pnting ell the right,'title ~nd interest of vhe devL or in parcel of real estate described as,VIZ: ALL Those two certain tracts of land situate in Ch:lrtiers l"Jownship, Washington County,Pennsylvania, First tract bounded Bnd described as follows,to wit: .'BEGINNING at a p.ost;thency by land of the Pe:msylvan a l\1ining Company'South 28 Degrees West ,103'an'd 4/33 perche!to a p<int,the " , corner of lot now ,belonging to 'the.School District of Char iers Township; thence along the line of said S.chcol ,District lot South 49 Degre s • •• •,f ~~ East 5 and 29/33 u~rches to the corner of said lot and the land hereby conve;y-ed;thence'along the,~iv~d~~g ~ine :t'etween 1 as t said lot and " last said land South 37 Degrees'30 minutes West 13 and 13/3 perches ,"I , to t~~middle of Chartiers Creek~'th~hce down said C:e~~S<uth 64 1/2: , Deg::e~s Eas t 32 and 7/10 perch~:s;thepce South 46 Degrees ;ast 30 i '8perches;thence South 63 Degrees East 1 perches;~hence S<uth 84 ,, Degre s East 16 perches;thence South 63 Degrees ~ast 12 1 erches; thence South 78 Degrees,E~s t 8 perches;thence by ~and here in,after described North 55 Degrees West 34 and 5/10 perche~;thence North 15 1/2 Degrees East 105 and 2/10 perches to a post;t~ence by land formerly •••+•. of Samuel Skiles North 42 Degrees West 63 perches ~o the p ace of beginning. Second tract bounded and described as follows,to wit ADJOINING the above described tr.act of land an~begim ing at a white oak tree;:the!1ce SO'!th 50 Degrees East 18 perches to a post; thence by the meand~ring of.a smell,run,North 22 D~grees E st 8 perches; thence North 15 Degrees West 12 perches;thence N<:>"'th 3~,D,grees East 6 ~~rches;thence North 3 Degrees East ~7 perches;thence orth 16 1/2 iI.Degrees West 17 1/2 perches to a stump;'thence So~th 1411 2 Degrees West West 48 perches to the place of beginning. First said tract of land containing 51 and 241/100 acre s. +."•-• - Second said tract of land c~nt8~ning.3 and 31e/IOO ac.res. EXCEPTING AND RESERVING therefrom 459/1000 acres of tie above l~~d conveyed and now belonging to the School District bf Chart ers Township. ~ '0....~~ :J Z n .....!::l §:. 0 ::r ....ie (1) (1)a 3 0 ~. ....0 0.....~ t ~~ .., 0- .. .... ::: ::r "\ (1) ! ~.....~ r ~.~.I·-, ~ .. ., \"-.,- ••r ALSO EXCBPTING AND RESERVING therefrom and th~reout a certain tract of land containing 0.967 acre conveyed by Hu~h B.Pa ton,et ux.,to Hugh W.Paxton,et ux. ALSO""EXCF.PTING AND RESERVING therefrom and th~reout a tract of land containing 4.4701 acres conveyed by Hugh B.P~xton,eux.,to the Washington Steel Corporation. CER'rTT'"IEDTO.RECORDER:AU(UST 8,1972 ....., ,.". JjtJ 0 ~~ -t\:l Z ~n --to ?--0 :rcll) 1 i ar ~3 0 0 0--~....ll) 4"\ ., ~0 ~- t c- --to C"-'....,-< :r ~~:= ll) -,-..J ~- f".,-.-'eo .::.:;0 ~ .,:.,:. ::..-..--;,:~--~~".-',-,,.. c..;.-)- 0...:..:Ud .,.::;..~ -~,:,/)-=0)")--'::t- --::>,.'-.:)0')-J0::l'J r~ ~ <'-I (~~~ ~ ;--~ '-.:' COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANSI COURT DIVISION J IN RE: ESTATE OF: MERLE W.PAXTON, Deceased. ( ) ( ) ( ) ( No.598 of 1971 ELECTION AND NOW,I,Mary Lorraine Esler,do hereby select G.Hershel Fetherlin as appraiser of the farm devised by my mother to my brother and for which he is to pay me the one...half (1/2)undivided.interest of the value thereof,and I do hereby approve the appraisal made by him as originally authorized by me verbally in conversations with Mr.Peacock. IN WITNESS WHEREOF,I have hereunto set my hand and seal this 2¥day of March,A.D.,1972. WITNESS: ~ltUy£};'-'t.-fZ?;~<:/&&(SEAL) /Mary Lorraine Esler ,., •t " If •II P " •r~l •...-~/l.!..._!._'.: "•0 ,-.I •~\..• ~::. ;'.'I I~.'."t. !.; ..\" j: ,I":'; I'"", '1JiF,~ "1 h.r}:~ :~,t :.i:-.~_:~S r_'.tJ --_.co, ];:.~')<:) ~..J~!'," J ~t"'-.c- IS -..j" "...J'~.-0 b9Dh~':"',,,,', f ,. '\/. 'd,t tl "'1'f i ,.- " .f.\''-'{<.J..:;i'i:(},. ,-I,,i ~;..." \., '\7''.'\,,. "..._.-...-....-...-...----~..~..--:---,---.-'...--...-_..._---...- I',I '; " I ~ :l,,t ;,•,,I,t,•!il 'I .,. " \, i} RALPH W.PEACOCK CHARLES C.KELLER DAVIS G.YOHE REED B.DAY KENT C.PUTNAM ROGER J.ECKER KENNETH L.BAKER LAW OFFICES PEACOCK,KELLER,YOHE·a DAY EAST BEAU BUILDING 68-70 EAST BEAU STREET WASHINGTON,PA.15301 AREA CODE 412 222-4520 March 27~.1972 ...".'..~. Mr.John Hana Orphans'Court Division Washington County Court House Washington~Pennsylvania 15301 In Re:Estate of Merle W.Paxton..Deceased Dear John: I am enclosing herewith the Election of Mary Lorraine Esler to select G.Hershel Fetherlin as appraiser of the farm devised by her mother to the two children. I believe our time is now up on this for the legal notices (also as she was the only person other than the accountant to be notified so that the audit of this estate may be completed). You may have some questions with regard to this and I shall be available at any time to attempt to answer the same. RWP:dad Enclosure APPRAISAL OF PROPERTY formerly owned by Hugh B.Paxton &Merle W.Paxton and located in Chartiers Twp. Washington County Pennsylvania for Peacock,Keller,Yohe &Day Attorneys at Law 70 E.Beau Street Washington,Pennsylvania as of August 9,1971 G.Herschel Fetherlin Appraiser G.Herschel Fetherlin-Washington,Po. ... .....TABLE OF CONTENTS Letter of Transmittal Appraisal Data Description of Tract Description of Improvements Purpose of Appraisal Cost Approach Market Data Approach Pictures of Subject Property Correlation &Summary G.Herschel Fetherlin-Washington,Pa. 1 2 3 4 &4A, 5 6 7 8 &9 10 G.HERSCHEL FETHER~IN PHONES 225-2245 225-1810 662 Elmhurst Dr. WASHINGTON,PENNSyL.VANIA 15301 RESIDENTIAL 'Jeeal estate .:::.4ppraiser August 17,1971 COMMERCIAL Peacock,Keller,Yohe &Day Attorneys at Law 70 East Beau Street Washington,Pennsylvania Gentlemen: In accordance with your request,I have made an appraisal of the property formerly owned by Hugh B.Paxton and Merle W.Paxton and located in Chartiers Township,Washington County,Pennsylvania. As a result of my investigation and analysis,it is my opinion that the Market Value of the sUbject property as of August 9,1971 is:~ THIRTY TWO THOUSAND FIVE HUNDRED DOLLARS $32,500.00 The accompanying appraisal report contains 10 pages. I hereby certify-that I have examined the property formerly of Hugh B.Paxton and Merle W.Paxton located in Chartiers Township,Washington County,Pennsylvania,which is described in the attached report,and that I have no interest, either present or prospective,in the subject property,nor in the purpose for which this appraisal is requested,and that in my opinion,as of August 9,1971,the Market Value of a Fee Simple Interest,in the subject property was: THIRTY TWO THOUSAND FIVE HUNDRED DOLLARS $32,500.00 ,1 il----v~~ G'.Herschel / - 1 - Appraiser Date of Appraisal Name of Owners Location of Property Type of Property Acreage Improvements Highest and Best Use APPRAISAL DATA August 9,1971 Hugh B.Paxton and Merle W.Paxton Chartiers Township Washington Co.,Pa. Small farm 50.08 acres 2 story frame dwelling - 3 small poor outbuildings Small farm - 2 - G.Herschel Fetherlin-Washington,Pa. LOCATION &DESCRIPTION OF ACREAGE The subject property is located on the north side of Route 519,a short distance west of Houston,Chartiers Township, Washington County,Pennsylvania. The farm contains 50.08 acres,most of which the topography is fairly good.There is approximately 1330 feet of frontage along the highway with a slight grade upward,in a northerly direction away from the highway. About 1/2 of the acreage is now under cultivation and the balance is grown up in weeds and under-brush,with the exception of 3 or 4 acres around the residence,which is well kept and mowed regularly. Previous to the time the Washington Steel Corp.built a new plant across the road from the subject property,a good portion of this farm would have been ideal for residential development.However,since this plant was built,no interest has been shown by the general public for new homes in this area,due to the noise,dirt and pollution from the plant. - 3 - G.Herschel Fetherlin-Washington,Pa. DESCRIPTION OF IMPROVEMENTS On this farm is erected an old 2~story frame dwelling with a small one story frame addition in the rear.The original dwelling has a stone foundation and a John Mansville asbestos shingle roof.The newer'one story portion has a composition shingle roof with concrete block foundation.Both areas have aluminum gutters and downspouts and the second floor windows have aluminum storm windows. The basement has a concrete floor,oak beams and oak joist,16 inch o.C.,110 and 220 volt electric service,no gas.Heat is supplied by a National oil fired hot water furnace and hot water is supplied from an 80 gallon electric hot water tank. The first.floor contains a kitchen with double bowl porcelain sink,formica counter over birch base cabinets.Wall cabinets are painted wooden units and floor is covered with linoleum.Also a large living room with slate mantel and fireplace,dining room and two other rooms used as bedrooms. Also a bath with modern fixtures,plastic tile wainscoting and linoleum floor.Two of the rooms have oak floors,others pine with wall to wall carpet in four rooms. The second floor contains four rooms and bath,one of which is equipped as a kitchen,similar to the one on the first floor.Bath on the second floor has semi-modern fixtures and linoleum floor covering.The walls and ceilings of both floors are plaster,with some papered and some painte'd. Floors of two rooms have oak floors and the balance pine. Unfinished attic with stairway from second floor. The general condition of the interior is fairly good, but at present needs some plaster repairing and painting. The exterior siding is very old,showing some patching and a very rough surface due to former paint blisters and not being scraped properxy before painting. - 4 - G.Herschel Fetherlin-Washington,Pa. DESCRIPTION OF IMPROVEMENTS CONT'D. The outbuildings consist of an old frame shed with lean-to,formerly used as a pig pen.Very poor condition with signs of the roof collapsing. Also a small frame workshop and another small building formerly chicken house.None of the outbuildings have been used recently and all three have little or no·value. Small covered concrete porch on the front,and a concrete patio to the rear and side of house.Also a dry wall along the rear of the patio. -4A - G.Herschel Fetherlin-Washington,Po. PURPOSE OF APPRAISAL The purpose of this appraisal is to estimate the Market Value of the subject property. Market Value is defined as the highest price estimated in terms of money,which a property will bring if exposed,for sale in the open market,allowing a reasonable time to find a purchaser who buys with the knowledge of all the uses to which it is adapted and for which it is capable of being used. The interest appraised is the Fee Simple Interest in the subject property. CONTINGENT AND LIMITING CONDITION The information contained herein has been obtained from the best possible sources and is believed to be reliable.However, no liability is assumed for errors or omissions. Questions of title and questions of survey have not been taken into consideration. - 5 - G.Herschel Fetherlin-Washington,Pa. Dwelling 31,420 C.F.@ Front porch 5' Concrete Patio Extra bath and COST APPROACH $.75 C.F. x 8' extra kitchen $23,565.00 480.00 130.00 1,120.00 . $25,295.00 Depreciation due to age,economic and physical 45% Depreciated value of dwelling Three small out buildings Land 50.08 Acres @ $450.00 Less 20%depreciation due to location of Washington Steel Plant Total value indicated by Cost Approach Cost of new water lines &septic system $11,380.00 $13,915.00 350.00 $14,265.00 $22,535.00 $4,500.00 $18,035.00 $32,300.00 1,575.00 Total Value After Repairs$33,875.00 - 6 - G.Herschel Fetherlin -.Washington,Po. MARKET APPROACH Amwell Township William Barnes to Earl P1 Murphy,jr. 115 Acres,2 story frame house (good repair) 2 barns,other small buildings, Selling price $27,000.00' Date of conveyance -September 10,1968, Deed Book 1287,Page 951. Canton Township John Montgomery to William Warhem, 55 Acres,2 story frame house (modern kitchen and bath). Small barn,machine shed, Selling price $30,000.00 Date of conveyance -December 10,1970 Deed Book 1329,Page 876. Donegal Township -Walter Hunt to Paul S.Koks. :93 Acres,2 story frame dwelling, barn,other outbuildings Selling price $33,000.00 • Date of conveyance -September 30,1970 Deed Book 1327,Page 576. After necessary adjustments for location,improvements, differences in acreage and difference in time,in my opinion, the indicated value by the market approach is Thirty Two Thousand Five Hundred Dollars $32,500.00. - 7 - 1 G.Herschel Fetherlin-Washington,Po. /$4,,z:r; ,fI~Plrlt'A/ ~.~::::>s;;*t §~*}~~/..';:"j~_..-~..~~,¢?c I~ " Ce;JNC. P~TI(;) -,L-_.__....L..'"----.........."""'-"=._--===r z-s/~'k ::Z;WE~~/,vc:;: ~fr&>N ~PERTY CNnRr/ERS TWF: WRS"rl/Ntfr7PtI C~, ?GAlN#, G.Herschel F:etherlin -Washington,Po. s U B J E C T PRO PER T Y 8 .G.Herschel Fetherlin -Washingtonl Po. S UB "J":E CT PROPERTY - 9 - G.Herschel Fetherlin -Washington,Pa. \I l CORRELATION AND SUM-MARY Careful consideration was given to all the various factors affecting value,such as location,accessibility, improvements,topography and sales of farms in the general area. The Market Data Approach was given the most weight, since depreciation is a big factor in arriving at the Cost Approach on older buildings and also the fact the cost approach normally denotes a higher value. The Income Approach was not applicable. In arriving at the Market Value by this approach, adjustments were carefully considered and made for time, location,physical factors of the improvements and other important characteristics. The location of the Washington Steel Plant across the road was also given much consideration and the subject property was depreciated accordingly due to the noise,dirt, smoke,etc.almost constantly. Consideration was given to the fact that there is a gas line R/W thru the center of the farm and also a West Penn Electric R/W across the rear. In my opinion,the indicated value of $32,500.00 shown by ·the Market Data Approach is fair and reasonable and well supported by the sales in the area. THIRTY TWO THOUSAND FIVE HUNDRED DOLLARS. -10 - G.Herschel Fetherlin -Washington,Po. QUA L I F I CAT ION S G.Herschel Fetherlin Address Residence -662 Elmhurst Drive -Washington,Pennsylvania Business -51 E.Wheeling Street -Washington,Pennsylvania Education Graduated -Washington High School Night School -Washington &Jefferson College Night School -Carnegie Tech Two semesters -Economics and Business Law Night School -University of Pittsburgh,Real Estate Law and Real Estate Appraising Seminars and annual clinics on appraising Have been engaged in the General Real Estate and Appraisal profession since 1943. Trade Organizations Local,State and National Real Estate Boards Brokers Institute Society of Real Estate Appraisers -Associate Member Past Secretary &President -Greater Washington Real Estate Board Past Secretary &Regional Vice President of Pa.Realtors Assoc. Greater Pittsburgh Board of Realtors. Assessors Association of Pennsy~vania Appraised For Mellon National Bank &Trust Company Pittsburgh National Bank First National Bank of Washington union National Bank Commonwealth of Pennsylvania Redevelopment Authority of Washington County Veterans Administration McGraw-Edison Equitable Gas Company Humble Oil Company Columbia Gas of Pa.,Inc.Sinclair Refining U.S.Steel Corporation Sun Oil Company Continental Can Company Molybdenum Corporation Brockway Glass Company Bell Telephone Co. Weirton Steel Wheeling Steel Corp. Beth-Center School District Washington Steel Corp. Also various attorneys and individuals in the area Accepted as 'EXPERT WITNESS" Washington County Courts -Washington,Pa. G.Herschel Fetherlin-Washington,Po. .f I .f' ,...~I . Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT'OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF J ?' \;\ I '\' \ :.WASfUN.OrON.. 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 pJ'1961.) ..-.':. '••",;.,4..~.,;"_ME~~;~~~;::;.~:.~~~~.~~.~.~:}:::UA;;:OF (State full name of decedent) Late of Washingl;on County ~Jt State of P.ENNS.Y.L.YA.N1A }ss: County of WASHIN.GT.QN . ..................................................................................HU.G.H W ~PA.X.T.QN ,.. ~of the estate of the above-nal1Jed decedent being duly sworn,depose S and say S Executor Decedent died J.u..n.e.5 . (Month) Name and address of attorney other authorized representative whom all correspondence should mailed. ;:}Peac.ock~..Keller,......Y.ohe....&..Day.......6.8.~..7.Q East..E.e.a.u.SJr.e.e..t .. beWashington,.P.ennsylvania 1530L :..... That as such E.x.ec.uto.r deponent is familiar with the affairs of said estate,and the property:con- I O':x"~\ltor·AllminiRlralor). stituting the a$sets,thereof and their fair market value. That at the timk of death there was no safe deposit bux registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPosiT 'BOX RENTED RELATIONSHIP OF JOINTINWHICHDECEDENTRENTEDASAFEDEPOSITBOXINNAMEORNAMESOFHOLDERSTODECEDENT " ! That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the follOWing,for the reasons hereinafter set forth: That Schedule ~attached hereto and made part hereof sets forth fullv'and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died haVing an int~rest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the d~te,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 propertywheresover situated owned by the decedent at the time of death;all'moneys 'left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust ·for any other person or persons giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death,in the case of savings banks,and to the date of'decedent's'death in all other cases;all bonds,postal savings,treasury certificates or notes aqd other evidence of in- debtedness of the United States to the ~ecedent;all obligations,whether by statute or agreement they,toaredesignatedastaxfree,of the United States,or any state,or political subdivision thereof,or of any.foreign 90untr~wh.tch are.~wne~.~~the time of death;all wearing apparel,je~~lry,silverware,pic- tures,books~works of art,household fUrniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left.bydecedent,together with the fairly estimated m'arket value thereof;all bonds and mortga~es held by decedent and of all claims due and owing decedent at the time of death~and all promissory notes or other instruments in writing for the payment of'money of which decedent.died possessed,of whatsoever 'nature,wi th interest thereon,if any,giving the face value and estimated fair market vaiti~thereof,and if such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon...and unpa.id as of the date of death,bonds and accrued interest thereon to the date of dece- dent's dea.th and other investment securities owned by the decedent at the time of death,with the market value thereof at such time..,' t., ,".,. In the case.of securities of close or family corporations,the values reported are as far as possiple substantiated by,financial statements of the corporations"showing the assets and liabilities thereof as of the date of death.The schedule also set~forth the,interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the ~atllre of the agreement) together with a statement setting .forth the character of the business,its location,and such 'other facts pertaining to the ):Jusiness as may be pertinent to a fair and just appraisal of the decedent's interest therein mllst 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 trueVanswer 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 poss~s'sion\oj.'enjoym'ent 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-'tra~sferee and all other facts of a pertinent nature r~gard-ing sai(;\transf.ers.In the case of t~ansfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of .the deed,trust agreement or other instrument creating the trust.TherR is also set forth in said schedule a list of all property,real and personal,with 'its value"which pal;.'ses at de'cedent's death by virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appotnt-, ment vesteq.in,de:cedent,eltherindi-viduap,y or .jo~nt.li;b,yth_e_willr dee~,or other instrument 9f another, with a copy of the instrument creating such power.att~c~ed to the schedule. l-, That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death~:the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and benefi'ciaries'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 pr~pert~,real and per- sonal,owned by the decedent jointly with another or others,including int'angible,standing in the name • _;":;\.•.''<-.._ _~":•-.~-".of the decedent and others,plus the date and plac"e'of"r.ecor'd "of instriuni:mts effectIng the vesti ture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to ,the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all ,debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,Where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of death;taxes accrued chargeable for period prior to d~cedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary.will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt 'is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein, have been carried forward and properly registered in'the Summary• ..._~:~:::~;;f~~::::;~::.~m~:;.;\f?4t~~~ ~,4 .._..R.D·#}st;:;;tN;;~j-------- Mary Jane SmIth,Notary Public C b Pl"15317-Washington,Washington County Pa.anons ur,ek,..·..ennsy vanla , ' My Commission Expires '(City or Town a.nd State) NOTE:Be'i~~ulr~J!lnW71 affid~vit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership'or business,that the data and statements required under the paragraph above relating to Schedule "B"'are attached.Also make certain that col~#1 in the "Summary"has been properly completed as above-directed. l t i ,i' RCC-34 11-114)COMMONWE~L TH OF PENNSYLVANIA DEPARTMENT OF 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. A The real property located In the Commonwealth of Pennsylvania should be (1)(~)(3\ described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title;If a farm state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each'parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DECEDENT'S MARKET VALUE (Do not write to be listed on Schedule "F"and must not be deducted from this schedule.DEATH In this space) ALL those two certain tracts of land situate in Chartiers Township~Washington Couhty~Penn- sylvania~ First tract bounded and described as follows to wit: BEGINNING at a post;thence by land of the Pennsylvania Mining Company South 28 Degrees , West 103 and 4/33 perches to a point,the corner of lot now belonging to the School District of Chartiers Township;thence along the line of said School District lot South 49 Degrees East 5 and ·29/33 perches to the corner of said lot and the , land hereby conveyed;thence along the dividing line between last said lot and last said land South · 37 Degrees 30 minutes West 13 and 13/33 perches to the middle of Chartiers Creek;thence down saic , Creek South 64 1/2 Degrees East 32 and 7/10 perches;thence South 46 Degrees East 30 perches; thence South 63 Degrees East 18 perches;thence •South 84 Degrees East 16 perches;thence South 63 Degrees East 12 perches;thence South 78 Degrees East 8 perches;thence by land hereinafte described North 55 Degrees West 34 and 5/10 perches;thence North 15 1/2 Degrees East 105 ~ and 2/10 perches to a post;thence by land former!"of Samuel Skiles North 42 Degrees West 63 perche:; to the place of beginning. Second tract bounded and described as follows,to wit: ADJOINING the above described tract of lane and beginning at a white oak tree;thence South 50 Degrees East 18 perches to a post;thence by the meandering of a small run North 22 Degrees East 8 perches;thence North 15 Degrees West 12 perches;thence North 31 Degrees East 6 perches; thence North 3 Degrees East 17 perches;thence · North 16 1/2 Degrees West 17 1/2 perches to a.• stump;thence South 14 1/2 Degrees West 48 ·perches to the place of beginning. First said tract of land containing 51 and 24/100 acres. Second said tract of land containing 3 and 312/100 acres.· EXCEPTING AND RESERVING therefrom 459/1000 acres of the above land conveyed and now belonging to the School District of Chartiers Township.I CONTID ON NEXT PAGE. 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. i , SCHEDULE "A" REAL PROPERTY CONT~D ALSO EXCEPTING AND RESERVING therefrom and thereout:a certain tract of land containing 0.967 acre conveyed by Hugh B. Paxton~et ux.~to Hugh W.Paxton~et ux•. ALSO EXCEPTING AND RESERVING n therefrom and thereout a tract of land con-!\l taining 4.4701 acres conveyed by HUg~B..." l Paxton~et ux.~to the Washington Steell.Cor.E.QratiQ.Q~_.-~-"·_-· (NOTE:On account of the terms of this Will~we have had prepared a professional appraisal of this property to comply with Item II~sub-paragraph fa)·which we can make available to you.) RCC'-35) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta;gible 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 ~ot of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.. stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay~ able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed . estate of or income from any property held in trust under the will or agreement of another,even though located outside ~f the State,at the time of death,should be listed in this schedule. ---,...----..;...--------------------.....,~--_r------....,r__---------\, Item No. ITEM List and describe fully UNIT VALUE ESTIMATED ,DEPARTMENT VALUATION MARKET VALUE (Do not write in this space) 1 2 3 4 5 6 One 1964 Pontiac Coupe automobile Household goods 36 shares'of General Motors Corporation~ common stock~at 84 1/8 June Social Security check Social Security check for accumulations 'Western Pennsylvania National Bank~Houston Office~Checking account $2~~._~~..jJ Less outstanding check ~#1i ~e. estern Pennsylvania National Bank~Houston Office~Savings Account No.:1080 (The above accounts were in the joint names of decedent and this deponent but in fact belonged o and were the property of the decedent and a:e returned as such.), ~, '?l ,d-~25 O.,00 ~250.00~.'~ 3~028.50 141.40J~'. (J-4L',53.00 J.so,- d-S0'- J 0;;..8.5"0 / '/1/.40 S3~oO Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X ..1-r 62 6.--33 #'j'lJ.rlt.fI() • ROC-·3D ,COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TR!\.1'J SFEIlS (1)Dirl rlecedent,within two years ofdeuth,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)~o (2)Did decedent,wi thin two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)~o (except as shown on (3)If the answer to (1)or (2)'above is in the affirmative state:Schedule B) (a)Age of decedent at time of transfer _ (b)State of decedent's heal th 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)~o . (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 valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from th~property transferred? (Answer yes or no)--'N::...:..:o"'-_ (b)The right to designate the persons Who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)No (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others ----'--'-_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)No (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or Which cOllld revert to,decedent under terms of transfer or by operation of law?(Answer yes or no)_~N~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)_=.N....o""-_ NOTE 1:The answers to these questions should be supportert by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM NONE DESCRIPTION MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only). Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. NONE •'."".. ". SCHEDULE "E" JOINTLY OWNED PROPERTYRESIDENTDECEDENT COMMONWEALTH OF PENNSYLVANIA rHI\NSFER INHERITANCE TAX "ReC-38 I NSTRlICTIONS: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 dp-cedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal.property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if ~ny)of co-owners to the decedent.! Description of Property,Date of Acquisition,Name I Unit Address and Relationship of Co-Owners,and Place I Value of Record of Instrument,where Real Estate.I percentage Estate Share Valuation DEPARTMENT VALUATION i CAUTION-Do not Write In This Space. Value of Valu.e of Entire Dece~ent's Property Interest NONE EXCEPT THAT LISTED UNDER SCHEDULE "B" ~b~~tLe.-d-/1/"'...~:<~,9.3 d.~-/1/2,97 ticdh ~r//J7~tJ"Llke4 17 (~ 'f~Jut /Q6'! ~tk.r "'"",7K'."a -1:-~6';.3 'I.(!)0 lilt),1~':<-lJf'-5/b 139,- Insert this total opposite "Jointly Owned Property",Schedule ."E" in the "As Reported"column on the last page of this return.~J?S/,11 ..•t·"~ -RCC.::j7 '~n2-63) (,OM~ION'\'EALTlt OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BENEFICIARIES ! BENEFICIARIES AND ADDRESSES \.RELATIONSHIP SURVIVED •(If step-children or DATE I INTEREST OFStatefullnamesandaddressesofa!!who illegitimate children DECEDENT OF BENEFICIARYSTATEYES0'Javeaninterest.vested.contingent or other are involved,set IN ESTATE wise.in estate)forth this fact.)OR NO BIRTH I l Hll rr"h "\liT ,...,.Son Ye!=l i One-half..... R n #1 \ , r ,.Pa 1531'7 ,'J.) Marv Lorraine Esler D::Illahtpr Yes One-half 1 A~()l\/T!:l1"!nTill!:l A~7pnllP H'ort l\/T",(T"'1"~Florin::!~~q01 ! , >". " , 1 I ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE i, II r:f I ./ .:c......_- .~.;-~ ~IATTER OF THE APPRAISEMENT ..M:E::.I.U,,:E::..W.~..:.pA4'r.ON .. Deceased ~ .) ;-1j~• .:....'~ ......... t' .,':k-;~iJ,:r.~,~0 :~t....~-:\.l E1 ~~:~a ~.. .:l~:-)15..:()::- ~"~:~:~ ':~ ~ ~~~~-fP.~ ~: .~: :.~ :~ N ~ (Executor-Administrator must complete "As Reported"column #1.) o·...,'"d ::c...'.....~~0 I ~...~'"'"::l 0'"'".....::l '"d...,~~.......0~'"><~'"d .16~C"'......ro .g,~ tr:l ~...r+'"'<r+~r+~ (m 'h CJ) 1)-c: ~....~0)>::c !:~~,-....,-..>-<:II "(II W CJ)CJ),'n n?"?".?" ci ~.~~ ~~~~~~ ~·H:CAlo::L.!i..J ,~>...: 0 e ..'"i--:j:l ~CJ1 ::c l\.:)ro i:'\J 0 ~-.,','.'0'"~:;n P 0- •·"1 ~ ¢:)~oct.~(:11 l:Al CAl 0 c..., ~,..." .... ~--".." r~ '<1'--: ;.::;r (" !I ................Year . r z -0 ,C='1>(F) TN THE ESTATE OF OF THE :e:7~:1 -:0 J.>rn c: ((').C)"J~.:~:g ~>l cj ~~:: C)':;>...,_:;':':-n ~'.; g:~~~ REPORT AND APPRAISA,.L .",:, -:"';1.!,••..,...;(. Late of ....Chartiers.Township Common\\'ealth of Pennsylvania County of ..W.a.~.l1ip:gt()P:. Will t N Administration ~o. :. RCC-81 (6-711 ·., . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT HUGH "\<IT.PAXTON I (Executor~ ," I \ \ IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division 38~179-9 J In Re:Estate of --=-=MERLE----:.:__W_._P_A"X_T_O_N '-'--....:....,..---:......: WASHINGTON County -File No.__6_3_-7_1_-_5_98_o _ Dear 11r.Paxton, You are he reby noti fied that the o=-=r'-:i::->g'::i=n::-:a71=--__~__'___ appraisement in the estate of 1'1ERLE VJ.PAXTON has been filed in the office of the Register of Wills of WASHINGTON.. County on November 23 ,19 71,Said appraisement reflects the'following valuations: Rea I Estate --'3~2..:..,w:5:._.;:O....:O...:..._OO _ Personal Property__·.....3~,+7....2...2...~9Q...·_ Transfers ------- J0 int Iy Owned __------:::":1~,-!::9.5=1;;'_.797~----- Total 38~clilt87 ,, 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 nine (9)months (fifteen months'when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)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 __..:.N~o:..=.v..:::;emb=e::.=r'__=2~3L,---=1::.,,97~1:...--_ DATE OF DEATH:June 5,1971 Note:This is not a bill. Signed __1'_lAD_EL_INE-'---_F_INNEY_-,-'._ TitIe APPRAISER I I' ~.."'~-.-...... R CC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of PAXTON (Last Name) 1"1ER1E (First Name) 1tl. (Initial) DATE OF DEATH 6-5-71 FILE NO.63-71-598 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_..:..:\'l...:..:A=S~H:::IN=.::G:..:T:...:O:..:N.:..-_ Pennsylvania,do res·pectfully 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". November 23,1971Dated:_....::..:..=-:..==....::-=-~:....z.-..=.,w....:=--__ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,.do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS INVENTORY •Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE VALUE AS REAPPRAISED $-------+-- Va"luation of life estates or \::::::~~~'~~~~~~~~:s'.....:==========:t=----It:. FOR USE OF REGISTER ONLY Tax on $+-__2% Tax on $@:) Tax on $5% fix 00 $lK Tax on $15% Exemptions * Total Estate --1.__ TOTAL TAX COMPUTATION OF TAX $--------+-- $---"'---------4--- $---'-------+-- $-------+--- $-------+--- $--------'--- (*),As evidenced by Charitable >Exemption Certificates issued by the Secretary of Revenue. " Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::~=t== BALANCE OF INHERITANCE TAX DUE $t= Ad.d interest at rate of 6%from_____to $------ AMOUNT OF ESTATE TAX ASSESSED $----~L- Estate tax paid $---Jl- BALANCE DUE $L- Add interest at rate of 6%from ------Ito-----"-$-------It=TOTAL TAX BALANCE $------1PAID$---1 FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will·{ Administration ~No... IN THE ...Year . MATTER OF THE ApPRAISEMENT OF THE ESTATE OF leX 1~~W~~..p.1\X'I'ON... '.Deceased. Late of GHARTl:ERS.'l'WP..•........... County of J'lAS.llLN.G'l'ON . Commonwealth of Pennsylvania REPORT AND APPRAISAL -~/' ,'. ','.' \ J{ f l Form RCC-2 4 '>.........N9.y~mP.E:l.:r......?J.."......+..?7+.......:............COMMONWEALTH ,QF PENNSYLVANIA DATE '~-DiP-AR'l'MENTOF REVENUE RESIDENT INHERITANCE TAX Washington,COUNTYBUREAUOFCOUNTYCOLLECTIONS ................................................................................................ HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO...........~?=7.~::.~.2.?.............................................. Whereas,MERLE Vi.PAXTON 'late of CHAR'l'IERS TWP...................................................................................................................................................................................................................................................................... .......................................WA.§.l:l~Q~9.~...............................................................Commonwealth ~ in the County of of Pennsylvania,having died on I the ........................................fifth......................................day of .......................!l.'!:ID~..........................................19...7J..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;. Therefore,I,MADELINE FINNEY 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 I the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:I I 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 Ufe 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 AppraisementDelcrlptlonofAlletValuesMadeforInheritance Tex Purpolel. $ REATY:.'., SEE COPY OF SCHEDULE iliA"ATTACHED TO APPRAISEMENT 32,500 00 PERSONAL:.' SEE COpy OF SCHEDULE liBII ATTACHED TO P;P PRAISEMENr 3,722 90 JT..HELD:. SEE COPY OF SCHEDULE IIE"ATTACHED TO APPRAISEMENT '1,951 97 '. ",- ". t.nt.::!''38 :I.7l--;;ffl f , , I ,,. I,;. ,! : : , forrn~~v:~hb~~~:l:h:sw~...~~~...~.~...~~~.:.~:o7~~~.~...~~.~~~~~...~h~t,~~.e~..~~~.~~!~~~.~.~~...i.~•.~.~~e l~...~.L ..............................~..:...~...../..~:~·7·····..·····~~~\,~,ppraise •......·................·................·......·W»~·~b~:;;;;d ..·si;~~~........·....·......................................... ...................................L ..............~......~"F.....".....Penna. .(Post 0 ): ....................., • \ •rIo ...............................WASHINGTON.. .-f • '-~.-.~County '\ .., RESIDENT INHERITANCE TAX APPRAISEMENT Estate of MERLE ~'1.lA XTON................................................................................................................................. Deceased. Late of CHARTIERS TWP • Datc of ·Death,~5~71 :. Apprat'semel!t Do.cket Vol.,..??... Page,1.7.9~.9 :..:No 9?::7~~.?..9..~.. Filed in Register's Office,NQY..I!?3..:19 7,+ Amount of tax due,·$. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut Appra.isement,~,.. , Appeal f"om .Appraisement,;.. ... Entered and charged,. !~ .. I· ..- .' I \:. ~i' It., ·t .. WaSJIington,Washington County Pa. •My Commissiltn Expires ' February 28,1973 Form RC C ·10 fl DEDUCTIONS ALLOWED IN J .~~•., THE SUM OF ............$....?~z..8...?../!.r".•.;j OFFICE OF THE STATEMENT OF DEBTS REGISTER OF WILLS .'""...~tl!i!l/Washington AND DEDUCTIONS OF COUNTY AND AGENT OF THE COMMONWEALTH Regiller of WIlls,Age~ , ESTATE OF MERLE W.'PAXTON LATE OF Chartiers Township"Washjngton County"Pa. DATE OF FILING APPRAISEMENT January 18.1972 DATE OF DEATH June 5"1971 ~'i DATE NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCMEIt Letters and short f\/a 11 ~71 Russell Marino ReQ'ister certificates 11 flO 6/16 11 ~71 WashinQ'ton Countv ReDorts AdvertisinQ'Letters 14 00 6/28 1971 ~~1es PU~~ishingand Arlverti .:::in 0'L 12 flO~...+~...,.. ~/~Rll':::l=:pll M::lrinn R",rri c:tpr Filing Inventory and A~t?traise-12 001Q71mentandbaanceonLers 1?/6 1~71 Rn .:::.:::",11 Marino Res:rister ,...,certifi ("::ltp 1 00 Marv Jane Smith.NotarY Affidavits 6 00 Hnrrh W ,..,.A IntI I=:.I=:l=:i nn 2.013 50 ~ P",::!("n("k Kpllp1"Vnhp &.n::lV A II=:::l ')(}1~50 Rll I=:I=:pl 1 M::lriinli'·ReO'i I=:tpr FilinO'A('('n1Jnt 17 00 -"'/ ~T'\t=>qkm::ln ....,.1 Hnmp F II ,.:::"'.:::1 ~1!'\(}(} r,...J M rmn1'Yl pnt r.T inn nn I=:tnn p 1H 00 v Vn1unteer Ambulance Assn.Trio to hosnital 32 00 Wa~"Hosnital EmerQ'encv room 14 75 E J Saltzman MD Account 5 00 M,~Drus:r Store Drugs.21 90 Citi7.pnl=:TTY r~·~"\.nv Final bill 71 ~(}I W"'l=:t P",nn T"\C Fin::ll 1"1 hill !'\1 7~ Bell TeleDhone Comoanv Final teleohone bill 8 43 Malcolm Mor~an Real estate taxes 60 96 Anna Howcroft Road and water taxes ?~7~ {LI .A",1-f'1JI --~~vf-Q..;J Ai ,,'>I..!II ~VI............1..""'VI'- ('J .A LJI/ft AIA."A....{1f-_J--/Z,J"a V J , I Tnt::ll ((7~0 ~ COMMONWEALTH OF PENNSYLVANIAI }...\\~COUNTY OF WASHINGTON . I,nAVTS G l YOHE \i \~EREBY CERTIFY.THAT.TO THE BEaT OF NY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E S11'EMEN'f 01~DEBTS'~rNERAL EXPENSES AND EXPENSES 01" ADMINISTRATION SUBMITTED TO THE ESTATE OF MERLE W..r-:.AXtO JVI UJ8ED'AS DEOUCTIONS FOR INHERITANCE TAX PURPOSES.if ~A f.o.C? I -1\[\'DU ...vc-'>"(L.5.1!SWORN AND SUBSCRIBED !lEFORE ME THIS 16th \'-~'~,9J7 4 ,;c?;.,d;';";/lfL DAY 01" ,--:JIJIary Jane SmIth,Notary Public J ..,:;--... IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. Docket In the matter of ,the Audit of Account filed in the Estate of Paxton,Merle W. Deceased )Date of death (No.598 of j 1971,--'-__Term,19-+2,A.A. 38-179-9,_ TO THE AUDITING JUDGE: Enter my 'appearance for the Commonweal'th of Pennsylv~a,claiming transfer inheritance tax in the above estate,as follows: DR. To appraised Vlalue of Estate:Realty_ ' .__.,.._..:_____._.__.$-.3__J--L/~,_.s_--_(::J_O--:.....-=,():..-...O~__ Personalty__._....._...._......._......__._...__$-s=-.-,('-.!I~J~c1~~'__...L.9~o~·__ " Additio",,'"'..I,po<A,coo.I,Sobjoel to Tax-.-..--.---..-...#-~-¥f2~.--7'/!---I-9-~~-/~,-L9---'-7:...-_ Additiona,l Assets per Audit,Subject to 'I1ax __.__.._..__..$----'_ $ $-- $------- $------ $---~--- $------- $------- I ) GROSS VALUE ...__ __.__..$__0__y::..".,,----<y'7-:..L.2-£y~,.'---LLF~7__ $~__!;-"a'....2 La Additional Debts a,nd Expenses per Audit CR. Debts rand Expenses per Account;see Note TOTAL DEDUCTIONS,$_ NOTE:The fonowing credits claimed in the Account are held not deductible a'S against the tax:CALCULATION Gross ~atlue .m m..........)"fJ I ?.y ,11--:--._ Less Deductions ___.r-1 ~,},~z,- Clear Value ......._ __)1.iRa r f ~,_--.._ )1-z.-.:J 'itJ ~f f ~ Balance ____..__.__.$ , Interest__l'Ts.__mos.__days @ __%..._$~~ TOTAL TAX AND mTEREST DUE@~;;;;~)r ~ .O~it I/d,l/cd l@ Tn 111'>1,-+-g)·loid-.CDvv--'<r'-1 t .oJ. $",------,-,~--- $--.£7 YJ..!'y~ I~~~.~ It -;,.'I', Total Tax,__......._-£T X PAID ON ACCOUNT .e?1,$)J7t;.j-.(J () ,..,$'90~d...JL ~~~o;t?~ViOUslY pa:id .....m.....m __m __..m ..__.._....__.......$' /J /ffJ,$ - /ra 0 ..()cl(~;'" $------- $------- \ ;1 I (' '.., l, L' No.•Term.19__•AA ESTATE OF Deceased PRAECIPE FOR APPEARANCE FOR COMMONWEALTH OF PENNSYLVANIA '" '-I ~. ,. ~5 ~ PRESENT RECEIPT WHEN LIFTING INSTRUMENT ~ .Washington,Pa.,£.::..L ..:Z ~19 . N~10396 RECORDER'S OFFICE RECEIVEP;°7::1:......... _~~..=:.;;~~~:;-~~:;..pN"..::..~3:~~~~'"reoorood Po",.. . . .$4':ifii :t'~1?:'-h'--... State Tax $........................ 1.00 Certificate and Seal $....................TO------~:=::::.-JL Registration Fee $. Satisfaction $.. Total $~ State Real~$.....:::=:... ~ltecorder of I>eeds ~~'C'-',""",,fl.1","',,".,,";'¥4,PL 4 .L ,4 a........1~,"'\-.~vn:-q ~.,I'...;"";"'T , • ,"" .1, 'I" 1 1 5 0 1 4 0 0 1 2 '5 0 1 2 0 0 1 0 0 6 0 0 2 o 1 350 2 o 1 3 5 0 1 7 0 0 1 3 1 500 1 8 o 0 3 200 1·4 7 5 5 0'0 2 1 9 0 7 1 9 0 5 175 8 4 3 6 0 9 6 2 9 7 3 4 1 0 0 1 250 5 7 8 3 9 2 ."... I~, fr '" )).fA .'. J! !i f.: 32;5 0 a.o 0 32,50"1("5v...oj 250.00 250 00' 3}02850 141 ./10 53.00 361 222.9 a 5 L812.97 139.00 ~~J~Z4.875 j v,1.(4.87 T .0'0 T .00 T " j ,,, I 1 f• t 1, i I t ! t•t •t~ • .Mary Jane Smith,.Notary Public Washlnllton.WlIShl!l!1ton Connty,Pa. .!'y,.:Commlsslon Expires t . }\fti~aut.t (@f 1£xrrutnr (JJ)r A?tmtntntratnr 8'tutl'uf tul'ltltll91UUl1iU l <l!nunty nf lWIun1lhtgtuu )llll: Personally before me,the undersigned authority,a N.otary..l?ublic.in and for said County and State,appeared .llUG.H.W..:...PAXT.QN who,being duly sworn according to law,deposes and says that he is the executor HJXJi1Nmia:H3dxxbox of the es- tate ·of ·MERLE..W...i..PAXTON deceased,that the foregoiJig schedules constitute a complete inventory and appraisement of the real and personal estate of MERLE..W•..PAXT.QN deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite .each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the .decedent's death,based upon a just appraisement of each item made by the above named Executor AJimtmxkxKx'. . .Sworn and subscribed before me thi~~.t.h }1&~~~..-.,(~../'.d71 f S~mt~~er ~971 . ..t.:!..~..(,....;;........:;t . .ecutor-K· .....'LL..1-..7l'.......--............r.tJ.~.............. . U .ADDITIONAL INSTRUCTIONS . 1.Ari 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 a·nd 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 arid 3 Copies and 2 RCRI-33,Over $50,000,in- .eluding Copy of Will and copy of Federal Estate Tax Return.. REFERENCE FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2. 3Juuru~nry unb 1\pprtltllrmrut .of"the goods and chattels,rights and credits which ~".e of :..MERLE;:..W ..~.PAXTON :late .of Chaxti"ers..T.own~hip ~;.. Wtishington County,Pa.,tak~n and made ;1.'conformity with the above al/idavlt. DOLLARS ,. CENTS j: "I 1.Western Pennsylvania National Bank.Houston Office. Checking account $299.00 Less outstanding c.heck -21.~OO 2.June Social Security check 3.Soc~al Security.check for .accumulations 4•.One 1964 Pontiac Coupe automobile· 5.Household goods '. 6.Western Pennsylvania National Bank.Houston Office.· Savings Account No.1080 278 00 141 40 53 00 250 00 250 00 7.··36 shares of General Motors Corporation -common stock ..at 84 1/8 8.A tract of land situate in Chartiers Township.Washington .County.Pennsylvariia.consisting of approximately 50.08 acres on which is erected a two-story frame dwelling and ~ee small.poor out-buildings 3.028 32..500 50 00 TOTAL 40.126 83 ..'~'.